HomeMy WebLinkAboutAnnual 10-11 Budget -ApprovedSally A. Maio, MMC
City Clerk
Debra Krueger
Administrative Services
Director
Wayne Eseltine
Building Official
Greg Gardner
Golf Operations Director
Jim Hill
Vice -Mayor
Don Wright
Council Member
CITY COUNCIL
Richard H. Gillmor
Mayor
CITY OF SEBASTIAN
FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2010 -2011
CITY MANAGEMENT
Al Minner
City Manager
DEPARTMENT HEADS
Kenneth W. Killgore
Finance Director
Michelle Morris
Police Chief
Rebecca Grohall
Growth Management
Director
Andrea B. Coy
Council Member
Eugene Wolff
Council Member
Robert Ginsburg
City Attorney
Jerry Converse
Public Works Director
Joseph Griffin
Airport Manager
Frank Losardo
MIS Director
G
GOVERNMENT FINANCE OFFICERS ASSOCIATION
D istinguished
Budget Presentation
Award
PRESENTED TO
City of Sebastian
Florida
For the Fiscal Year Beginning
October 1, 2009
,,r4-0-4F
President Executive Director
The Government Finance Officers Association of the United States and Canada (GFOA)
presented an award of Distinguished Presentation to the City of Sebastian, Florida for its annual
budget for the fiscal year beginning October 1, 2009. In order to receive this award, a government
unit must publish a budget document that meets program criteria as a policy document, as an
operations guide, as a financial plan, and as a communication devise.
The award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
Prepared by the City of Sebastian Finance Department, 1225 Main Street, Sebastian, FL 32958
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2010 -2011 ANNUAL BUDGET
HOW TO READ THE BUDGET
BUDGET MESSAGE
City Manager's Letter of Transmittal CML -1
BUDGET OVERVIEW
Community Profile
Total Budget Summary
Summary of Revenues
Summary of Appropriations
General Fund Appropriation Comparison by
Department/Division
General Fund Appropriation Comparison by Category
Total Budget Comparison by Fund
Fund Balance Comparison and Projected Changes
Personnel Summary by Department/Division
Debt Obligations
1
4
6
12
13
14
15
16
17
19
POLICIES
Mission Statement 21
Financial Policies 22
Financial Accounting Structure 31
Organizational Chart 35
Budget Calendar 36
Budget Process 37
BUDGET DETAIL
General Fund 39
General Fund Department Budgets:
City Council 49
City Manager 53
City Clerk 57
City Attorney 61
Administrative Services 65
Management Information Systems 71
Growth Management 75
Police Department:
Consolidated Budget for all Divisions
And Units 79
Administration 81
Operations 85
Detective 89
Dispatch 93
Code Enforcement 96
TABLE Page OF CONTENTS
Page
Public Works:
Roads and Maintenance 100
Stormwater Utility 103
Central Garage 107
Parks and Recreation 111
Cemetery 115
Facilities Maintenance 118
Non departmental 121
Special Revenue Funds
Special Revenue Funds Summary 123
Local Option Gas Tax (LOGT) 124
Discretionary Sales Tax (DST) 126
Recreation Impact Fee Fund 128
Stormwater Utility Fund 130
Law Enforcement Forfeiture Fund 131
Community Redevelopment Agency 133
Debt Service Funds
Discretionary Sales Tax Surtax Revenue Bonds 136
Stormwater Utility Revenue Bonds 137
Capital Project Funds
Capital Improvement Fund Introduction 139
Capital Improvement Fund Revenues by Source and
Use of Funds 140
Capital Improvements by Project Funding Source 142
Capital Improvement Project Detail 143
Enterprise Funds
Golf Course Fund 147
Administration Division 149
Greens Division 153
Carts Division 156
Airport Fund 159
Building Department 165
CAPITAL IMPROVEMENT PROGRAM 171
SCHEDULES
Schedule One Summary of Millage Rates and Tax
Collections 189
Schedule Two Long -term Debt Service Detail 190
Schedule Three Debt Service Payment Schedule 191
Schedule Four Lease Payment Schedule 195
Schedule Five Six Year Capital Outlay Summary 196
Schedule Six Six Year Capital Outlay Request 197
Schedule Seven Impacts of Capital Outlays 198
Schedule Eight Selected Funds Projected Balances 200
Schedule Nine Glossary 208
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2010 -2011 ANNUAL BUDGET
HOW TO READ THE BUDGET
This budget document serves two purposes to the users. One purpose is to provide City Council
and general public a clear view of the services provided. The other purpose is to serve as an
operating plan that conforms to the city's financial policies. There are six sections included in
this document.
Budget Message This section includes the budget transmittal letter from the City Manager.
The letter addresses the key policy changes that support the adopted budget document.
Budget Overview This section provides an overview of the key policy issues and programs,
community profile and revenue trend analysis, and an overall budget summary.
Policies This section presents the City's policies that guide the preparation of the budget.
Budget Detail This section is broken down by fund types:
General Fund This section provides detailed general fund revenue analysis and
departmental /division budget information on services, goals and objectives, performance
measures, staffing, and expenditures by line item. General Fund is the main operating fund of
the City and includes traditional municipal activities, such as public safety, public works and
recreation.
Special Revenue Funds This section provides description of each individual fund as
well as detailed line item budget information. These funds account for revenues dedicated or
restricted to specific uses.
Debt Service Funds This section provides description of each individual fund as well as
detailed line item budget information. These funds account for transactions associated with the
City's long -term debt.
Capital Project Funds This section provides detailed budget information on funding
sources and project appropriation (uses) for all FY 2010/11 capital projects.
Enterprise Funds This section provides revenue projection for each enterprise fund and
detailed departmental /division budget information on services, goals and objectives, performance
measures, staffing, and expenditure by line item. These funds are expected to be self supporting
and include the City's Airport, Golf Course and Building Department.
Capital Improvement Program The Capital Improvement Program section provides a long
range capital improvement plan. The plan describes planned capital improvement projects and
funding sources for Fiscal Year 2011 -2016.
Schedules This section provides historical trend information on ad valorem tax millage rates
and tax collections. Debt service schedules are provided to support the budgeted line item detail.
A five -year capital outlay schedule is included for future planning. A Glossary helps translate
some of the budget language into plain English.
i
September 23, 2010
cnY OF
HOME OF PELICAN ISLAND
1225 MAIN STREET SEBASTIAN, FLORIDA 32958
TELEPHONE: (772) 589 -5330 FAX (772) 589 -5570
The Honorable Mayor Richard H. Gillmore and City Council
City of Sebastian
1225 Main Street, City Hall
Sebastian, Florida, USA
Re: Fiscal Year 2011 Budget Letter of Transmittal
Dear Mayor Gillmore and City Council Members:
In compliance with provisions of the City Charter and State of Florida Statutes, I am pleased to submit the
Fiscal Year 2010/11 Budget. Total appropriations for all City Funds are $22,378,954, as compared to the
$23,882,000 that was initially appropriated last year.
This year, we were once again faced with a substantial decrease in property values and no factual
expectation that the economic slump had hit bottom and that values would begin moving upward. Budget
relief measures we implemented last year, such as furlough days, reducing positions through attrition and
offering no pay increases were continued. Position reductions through attrition this past year include a
full -time General Services Technician (previously split between departments), a mechanic in the Garage,
two employees in Parks and Recreation and one employee in the Cemetery Division. An added budget
balancing measure this year was to require the employees to contribute toward the employee's health
insurance premium.
The City Council appointed Budget Review Committee conducted a series of meetings this year. Much of
their time was devoted to reviewing an initial draft of the proposed budget and discussing possible
measures that might be considered to increase revenue or reduce expenditures. They identified and
discussed a number of areas of interest, including the need to add funds for timely maintenance and
replacement of equipment, increases in contributions to the Police Retirement Fund, the ratio of total
Police Department expenditures to property tax collections, the lack of Building Department revenues and
depletion of that Fund's reserves, a study on the possibility of privatizing the City garage, having
employees share the costs of medical insurance, the concept of mandatory trash pickup and the need to
resist taking any funds from the General Fund cash reserves.
This year, the City Council appointed Parks and Recreation Advisory Committee played a larger role in
formulating the budget for the Recreation Impact Fee Fund. At an initial meeting, they were presented an
initial draft of the City Manager's proposals and afterward, they provided input that was taken into account
with the City Manager's final recommendations. In the future, they are expected to be actively involved in
determining the projects to be funded from this source of revenue.
In preparing the budget the past two years, the primary goals were to avoid (1) ad valorem tax increases;
(2) excessive reserve spending; and, (3) reductions in the City's workforce that would impact levels of
service. As we proceeded through the budget preparation process, we stayed alert to actions that could
improve our situation. An underlying focus throughout the entire process was to ensure that
appropriations were set at levels that we can expect to be sustainable in the future. We recognize that
we are now operating in an environment where the taxpayers expect services at the lowest possible costs
and have little concern about how we manage the challenge of keeping a capable workforce that will
perform the necessary work.
Knowing the economic downturn has also been difficult on the taxpayers, we wanted to minimize their
taxes as much as possible but had to weigh this against our fiduciary responsibility to insure the City
financial position remains sound. The regulations enacted by the State limiting our options for adjusting
the tax millage with only a majority vote in future years was also important in our determination of this
year's tax millage. With this, there is a cap on the amount the City may increase ad valorem taxes tied to
the State -wide change in Personal Income Per Capita. This cap applies unless a higher increase is
approved by a super majority of the City Council. Those limitations are expected to eventually place the
City Council in a position of choosing between major reductions in service levels or voting for
extraordinary increases in the tax rate. Enacting a low tax rate now lowers the base on which future year
increases are calculated and accelerates the point at which they will have to choose between those two
undesirable options. As was explained during the Budget workshop and public hearings, unless we begin
seeing some stabilization in property values, we feel that continuing to keep the same millage will not be
realistically possible.
The proposed millage is the same 3.3456 rate as levied last year. Proceeds are budgeted at $3,097,353,
which because of reductions in taxable values will be $597,193 less tax revenue than budgeted last year.
The rate that would generate the same tax revenue as last year was calculated to be 3.9019. According
to State Statutes, this rate is referred to as the "rolled -back rate" because it was instituted at a time when
it was presumed that taxable values would always increase each year and the millage could be lowered
such that tax revenues would be the same. With properties declining in value, most taxpayers will see a
reduction in their City taxes. The table below summarizes the change in taxable values from last year:
Percent
Amount Change
FY2010 Taxable Value $1,149,168,546
Revised Assessed Values ($188,264,888) (16.38
New Construction and Additions $6,810,740 .59%
FY2011 Taxable Value $967,714,398 (15.79
Ad Valorem tax revenue comprises 31.9% of the total General Fund budgeted sources and is the largest
source of revenue for the City General Fund. This percentage has dropped substantially since 2007, as
shown on the following table:
Fiscal Year Total Revenues Ad Valorem Taxes of General Fund
2007 11,263,600 4,527,671 40.2%
2008 11,154,578 4,634,338 41.6%
2009 10,636,235 4,193,802 39.4%
2010 10,044,943 3,694,546 36.8%
2011 9,717,613 3,097,353 31.9%
The proposed General Fund Budget is balanced this year without projecting the use of any accumulated
cash reserves. Cash reserves exceed five million dollars but we want to avoid the trap of relying on these
monies to support on -going operating costs. Any amount required to be used doubles the following year
and will quickly compound the problem. That said, with the tough decisions already made to get
expenditures to sustainable levels, how we will deal with any further erosion of property tax revenue,
maintain existing service levels and still keep a balanced budget has become more difficult.
We also examined our operations and evaluated personnel changes that could be made to reduce costs.
From this, we determined that no reductions other than the positions that had been vacated during the
year due to normal attrition would be desirable. Since personnel costs are over 78% of the General Fund
budget, it is essential that they be held in check. Fortunately, this year we were able to reduce the
premiums for workers compensation and group health insurance. We also successfully negotiated a
provision to have the employees make a contribution toward the group health insurance premium.
Comparing the budgeted accounts for General Fund salaries and benefits to the amounts appropriated
this past year, we managed an overall reduction of $160,855, even though contributions to the Police
Chapter 185 Pension Plan had to be budgeted for an increase of $159,804. With this, reductions to other
operating expenditures and capital outlays totaling $306,986 and some increase to electric franchise fees
and utility service taxes, we managed to offset the $582,193 drop in ad valorem tax revenues.
Built into this budget are several provisions that are of some concern. It should be realized that with the
reductions in operating account budgets, there is little slack for any unexpected increases in charges.
Rapidly increasing gasoline prices or unforeseen equipment repairs for instance, could require a budget
adjustment. This budget continues to defer vehicle and equipment replacements, while also expecting
departments to hold down expenditures for maintenance. We know this can not be done indefinitely. We
also know that the minimal investment being made to training will have negative consequences over an
extended time period. Over the past few years, we have critically examined staffing for each department
and have eliminated a number of positions, either by layoffs, early retirement incentives or normal
attrition. This has left most departments with minimal staffing available to provide the current level of
services and we have reached a point that further reductions will have consequences in this regard. The
twelve mandatory employee furlough days effectively reduced salaries by about 5% but also magnifies
the difficulty of having sufficient personnel to accomplish the same amount of work. It is our hope that the
furlough days will be an interim measure that can be cancelled once a rebound in the economy occurs.
The table below shows an example of the effect of the millage increase using a homestead property that
was taxed on a value of $200,000 last year and experienced the average decline of 16.38% in taxable
value:
FY 2010 With
3.3456 Millage
Taxable Value $200,000 $167,240
Homestead Exemption 50,000 50,000
Net Taxable Value $150,000 $117,240
Millage 3.3456 3.3456
Taxes $502 $392
Tax Savings $110
It should be noted that the way the Save Our -Homes legislation works, those homestead properties that
benefited in past years by the cap on increases in taxable value would not see all of the above savings.
Although their assessed value may have decreased, they will see a small increase in taxable value
because the law requires they be increased by the change in the consumer price index until their taxable
value catches up with assessed value.
FY 2011 With
3.3456 Millage
CITY GOALS
The City of Sebastian has ambitious goals articulated by City Council, administration, and various boards
and committees, many of which were outlined during the course of numerous meetings, discussions and
presentations provided by City Council and the Office of the City Manager during the past year. The City
Council and administration have worked diligently on developing an identity and character that is
distinctively Sebastian. The proposed budget prepared for the City Council's review and consideration
attempts to keep the focus and forward momentum that has been established by the community, all
consistent with the following goals formally adopted by the City of Sebastian:
1. Governmental Efficiency An efficient, user friendly government;
2. Commitment to the Future proactive planning for growth management,
technological advances and sound economic development policies;
3. Quality of Life Proactively address issues that will positively impact quality
of life;
4. Environmental Conservation Promote environmental conservation;
5. Citywide Infrastructure Improvements Implement citywide infrastructure
improvement initiatives.
In order to achieve these goals, each department/division develops their own goals and objectives in an
effort to achieve the City's ultimate goals. These are presented within the sections for each department.
BUDGET CHALLENGES AND HIGHLIGHTS
The Fiscal Year 2010 -2011 budget is a planning document with the purpose of allocating the resources
that will accomplish the City's goals and vision. Major challenging factors impacting the budget are as
follows:
Taxable values declined substantially again this year and although most taxpayers will see a tax
reduction from this, the City was still pressured to lower the millage and provide even more relief
due to the depressed economic environment. The difference in revenue from ad valorem taxes
between the recommended 3.3456 millage levied last year and the "rolled- back" 3.9019 millage is
$515,022. Therefore by keeping the same millage, the budget for General Fund was that much
out of balance before the City even considered what could be done to reduce expenses.
The slowing down of the economy has continued to reduce activity in the local housing market
and building activity has continued to be negligible.
Limited replacements of vehicles and equipment will ultimately lead to higher maintenance costs.
Employees are being required to do more with less, while wages are being frozen, training funds
are being cut, contributions are being required toward health insurance premiums and furlough
days are reducing their paychecks.
Dee artment/Division
Actual
FY 2007/2008
Actual
FY 2008/2009
Amended
FY 2009/10
Budget
FY 2010/1011
Increase/
(Decrease)
F/T
P/T
F/T
P/T
F/T
P/T
F/T
P/T
F/T
P/T
City Council
0
0
5
0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
City Manager
2.5
2
0
(0.5)
City Clerk
3
3
0
0.0
City Attorney
0
0
0
0.0
Administrative Services
5
5
0
0.0
Finance
0
0
0
0.0
Mgmt Information Svcs
3
3
0
0.0
Human Resources
0
0
0
0.0
Growth Management
5
4.5
0
(0.5)
Police Administration
7
7
0
0.0
Police Operations
27
27
1
0.0
Police Detectives
10
10
8
0.0
Police Dispatch
rn
ON
9
9
1
0.0
Code Enforcement
2.5
2.5
0
0.0
Engineering
0
0
0
0.0
Roads Maintenance
12
12
0
0.0
Stormwater Utility
12
12
0
0.0
Central Garage
3
2
1
(1.0)
Parks Recreation
14
12
18
(2.0)
Cemetery
2
1
0
(1.0)
Facilities Maintenance
2
2
0
0.0
Golf Course Administration
3
3
2
0.0
Golf Course Carts
0
0
13
0.0
Airport
3
3
0
0.0
Building Department
5
5
0
0.0
SUB TOTALS
140
51
138
49
130 49
125
49
(5) 0
TOTALS
191
187
179
174
(5)
About General Fund budget is personnel costs. Salary increases are
governed Association and the Police Benevolent Association (PBA) union
contracts, benefits package for exempt employees. Group health insurance
premiums have been reduced because of claims experience, which has recently been favorable and
premiums for workers compensation coverage were also slightly reduced. Staff has incorporated the
following measures to facilitate a balanced budget with no change from last year's tax millage and without
using cash reserves:
The recommended budget ects the net reduction of five General Fund positions.
Salaries for management and supervisors of be increased.
employees Wages for unionized will not eased.
All employees will have to e twelve predetermined furlough days. City facilities will be closed
for business those days, pt for the Police Department and Golf Course.
Other operating expense accounts in General Fund have been reduced another 10.42
leaving little flexibility for unexpected events or cost increases.
Capital outlays have been minimized.
As stated above, there is a city -wide net reduction of five full -time positions that was the result of normal
attrition during this past year. A full -time General Services Technician position that was previously shared
between the City Manager and Code Enforcement was not filled. Plus, a mechanic position in the
Garage, two positions in Parks and Recreation and one position in the Cemetery were not filled when
those employees left. The following table demonstrates the changes in staffing levels made to each
department/division.
RECOMMENDED FULL -TIME AND PART -TIME POSITIONS
CML -5
CAPITAL IMPROVEMENT PROGRAM
On September 22, 2010, the City Council approved a six -year capital improvement program for Fiscal
Year 2011 -2016. Staff has incorporated the plan into the proposed FY 2010 -11 Budget, including any
necessary changes to operation and maintenance of the constructed facilities. The detailed project listing
is located in the Capital Improvements Program section of this document.
Local Option Gas Tax (LOGT) funds will continue to be applied to payment of the Paving Improvement
Bank Note and for the costs of street lighting. $175,000 is budgeted in FY 2010 -11 to be transferred to
General Fund, as a reimbursement of work accounted for in that Fund for street markings and signage.
Those reimbursements are scheduled to be stepped -down over the years in order to dedicate those
moneys to street repaving and sidewalk repairs.
In addition to paying for debt service on the City Hall /Police Station Bonds, we are continuing to fund
police department vehicles from Discretionary Sales Tax (DST) proceeds. Other allocations from DST
include an upgrade of the MUNIS financial software; MIS equipment for television broadcasting; an
update to the Stormwater Master Plan; the continuation of the 1 /4 Round Swale Improvements Program;
and an repayable advance to the Airport Fund for providing matching funds for a grant. In the later years,
there are funds programmed for new lighting at the Barber Street Sports Complex; annual amounts for
sidewalk/bikepath construction; improvements and landscaping to the medians in Highway #512;
scheduled improvements of the Barber /Schumann Intersection; and additional advances to the Airport
Fund for providing matching funds on other possible grants.
Projects to be undertaken in the Riverfront CRA Fund include monies to do renovations required by the
recently executed lease on the riverfront properties that were acquired with a Working Waterfront Grant.
Appropriations also include a parking study and funding for improvements that are anticipated to result
from it. Annual amounts have also been scheduled to continue the facade /sign improvement program,
make a transfer to General Fund for quality maintenance and to pay for one billboard.
Other highlights of the Capital Improvement Program include Stormwater funds that are allocated for the
debt service on the Stormwater Bonds and for a transfer to General Fund for the costs of stormwater
maintenance. Similar to what was done with Local Option Gas Tax funds, those transfers are scheduled
to be stepped -down over the years in order to dedicate those moneys to stormwater improvement
projects. Recreation Impact Fee balances are allocated for expansion of the football fields at the Barber
Street Sports Complex; putting in a lift station and a pavilion at Riverview Park; providing additional
irrigation at Riverview Park and installing fountains in the lakes at several other parks; providing additional
street parking adjacent to Riverview Park; adding additional facilities for the general public at the Bark
Park location; and adding several neighborhood parks. Down the road several years, is a financing via a
Bank Note to raise funds for the Golf Course to construct a new clubhouse, make tee box improvements
and upgrade portions of the irrigation system. Several large Airport related projects have been
incorporated into the capital budget, assuming that grant opportunities will provide most of the funding.
The Proposed Fiscal Year 2010 -11 Budget will not depart from the current direction of the City. The
Citywide goals will continue to be achieved and accomplished by undertaking the following major
programs, projects and activities within each responsible department/division:
Citywide Infrastructure Improvements
Updating the Sebastian Stormwater Utility Master Plan Capital Improvement Program
as adopted by City Council in Fiscal Year 2003;
Complete construction of the Powerline Road North roadway that will provide a north
to south route and relieve traffic on other routes;
Continuation of the Street Resurfacing Program;
Continuation of the sidewalk installation program;
Continuation of the stormwater 1 /4 round swale rehabilitation program;
Continuation of capital improvements at Sebastian Municipal Airport via partnership
with the Florida Department of Transportation (FDOT) Aviation Section and with the
Federal Aviation Administration (FAA).
Governmental Efficiency:
Continuation of the partnership with Waste Management, Inc. to provide solid waste
collection services via an exclusive five year renewable option franchise agreement;
Continuation of the stormwater swales and ditches mowing program;
Commitment to the Future:
Continuing the implementation of the Sebastian Municipal Airport Business Plan;
Continuation of the economic development marketing efforts;
Environmental Conservation:
Continue efforts to obtain grants.
Quality of Life:
Partnering with Sebastian Community Redevelopment Agency to initiate additional
projects and programs to benefit the Community Redevelopment District.
COMPARATIVE AND TREND ANALYSIS
Through various cost efficiency initiatives (e.g. procurement of grants, restructuring departmental staffing
and outsourcing), we have continued programs and funded projects while limiting increases in property
taxes. In our environment of declining revenue sources, this objective has become imperative.
General Fund expenditures per capita in Sebastian for the last several years reflect a continued effort to
lower the cost to the residents. The difficulty has been to accomplish this without a reduction in the level
of services that are also expected. We believe the City has succeeded in this endeavor. This is
evidenced by the information shown in the table below and in CHART I that follows.
$800
$600
A $400
pG $200
$0
General Fund Expenditures Per Capita
Amended Proposed
Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget
Fiscal Year 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
General Fund Expenditures (in millions) 7.71 8.88 10.34 12.91 12.82 12.08 11.78 12.03 10.92 10.45
Population (I) 17,167 18,425 19,365 20,048 21,666 22,426 22,924 22,722 22,722 22,722
Percent Change from Prior Year N/A 7.3% 5.1% 3.5% 8.1% 3.5% 2.2% -0.9% 0.0% 0.0%
Expenditures Per Capita (2) $449 $482 $532 $644 $512 $539 $514 $529 $481 $460
Percent Change from Prior Year N/A 7.3% 10.4% 21.0% 20.4% 5.2% 4.6% 3.0% 9.2% 4.3%
Population tigures tor Fiscal Year 2010 and 201 I are projected the same as 2009.
(2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and repairs.
General Fund Expenditures Per Capita
CHART I
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
CML -7
Another important consideration involves strict attention to the cost of personal services from year to year.
The comparison of General Fund personnel costs to total General Fund operating expenditures for the
past several years is shown in the following table and in CHART II. The percentage of General Fund
personnel costs to the total General Fund operating expenditures actually shows a declining pattern from
FY 2003 to FY 2006. The percentage decrease from FY 2005 to FY 2006 is mainly due to post hurricane
clean up and in -house repairs. The percentage increases from FY 2007 to FY 2009 are mainly due to pay
and benefits increases. Although, pay freezes and lay -offs have reduced personnel costs for FY 2010
and FY 2011, reductions to the other budgeted accounts resulted in a slight increases to the percentage
for those years.
Comparison of General Fund Personnel Costs to Total General Fund
Total
Fiscal Personnel General Fund
Year Costs Expenditures
2002 Actual $5,766,002 $7,709,304
2003 Actual $6,728,449 $8,880,822
2004 Actual $7,544,709 $10,443,026
2005 Actual $8,261,416 $12,906,248
2006 Actual (1) $7,532,331 $12,234,243
2007 Actual $8,524,464 $12,079,796
2008 Actual $8,728,170 $11,776,193
2009 Actual $9,113,545 $12,025,198
2010 Budget $8,331,045 $10,922,181
2011 Proposed $8,170,190 $10,454,340
(1) The lower personnel costs is caused by the separation of Building Department from
the General fund at the beginning of FY 2006.
Comparison of General Fund Personnel Costs to
Total General Fund Expenditures
CHART 11
Percentage
74.79%
75.76%
72.25%
64.01
61.57%
70.57%
74.12%
75.79%
76.28%
78.15%
Expenditures
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Fiscal Year
0 Personnel Costs Total Expenditures
A significant factor continuously examined by the administration is full -time employees per thousand in
population. A few years ago, the City experienced tremendous annual growth in both taxable property
values and population. Under direction by the City Council, Sebastian is actually experiencing a
decreasing trend on full -time employees per thousand in population. This is illustrated in Chart III.
CML -8
10.0
8.0
6.0
4.0
2.0
0.0
4. 10
CHART III
Full time Employees per Thousand Population
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
The comparison of General Fund actual undesignated fund balance to the General Fund total
expenditures is illustrated in Chart IV and Chart V. As required by the adopted financial policies, the
General Fund unreserved fund balance is required to be maintained in an amount greater or equal to
25% of the annual General Fund Expenditure Budget. The nationally recognized Government Finance
Officers Association also recommends the undesignated fund balance to be no less than two months of
the General Fund regular operating expenditures. The chart reflects a continued trend the administration
has encouraged in maintaining a healthy General Fund undesignated fund balance. Such trends are
indicators of the financial stability of a community. On October 1, 2002, the City Council adopted a
resolution to designate $1,000,000 from the General Fund undesignated fund balance to provide an
advance to the airport for capital improvements, if needed. The line of credit reserve expired at the end of
Fiscal Year 2007. This explains the significant General Fund undesignated fund balance decrease in
Fiscal Year 2003 and increase in FY 2007.
15
5
Fiscal Year
CHART IV
Comparison of General Fund Undesignated Fund
Balance to General Fund Total Expenditures
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Undesignated Fund Balance 0 Total Expenditures
60.0%
50.0%
40.0 %r
4, 30.0%
A., 20.0%
10.0%
0.0%
CHART V
Percentage of General Fund Undesignated Fund
Balance to General Fund Total Expenditures
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
BUDGET BY FUNCTION
Economic Environment
As reported by the University of Florida Bureau of Economic and Business Research, 2009 Estimates of
Population, the City's population is 22,722. This was a .9% decrease over the prior year. Sebastian has
an approximate "build -out" rate of 60 However, residential and commercial development for the past
few years has continued to be at a very slow rate. This is reflective of economic conditions on a State
and Nationwide scale and is not considered a local peculiarity.
The Sebastian Community Redevelopment Agency (CRA) experienced a substantial decline in property
values this year but will still continue to play an important role in Economic Development using
accumulated fund balances. Recent infrastructure improvements within the CRA area have done a lot to
improve the area and additional measures are being undertaken. The CRA will continue the Facade,
Sign and Landscaping Grant Program which has awarded a number of grants to local businesses. It will
do renovations to the recently purchased riverfront properties, as well as address parking issues through
a professional study and follow through with projects to improve the parking situation. Annual amounts
are also planned as transfers to the General fund for quality maintenance and to pay for one billboard.
The CRA website http: /www.cityofsebastian.oro /CRA/ highlights news and information within the CRA
district. Also, the City provides support to several local festivals that provide direct economic benefit to
the community.
The City continues to utilize the web site for businesses, www.sebastianbusiness.com. The website
features information on economic incentives, relocation and business development. The City strives to
provide new businesses with information on the local Chamber of Commerce and the benefits.
Additionally, the City set up a website to attract retirees, http /www.sebastianretirement.com. Recently,
the City Council voted to continue having a billboard at a location along Interstate 95, in hopes of
attracting attention to the City's amenities. In addition, the City Council held a referendum and the voters
approved an economic incentive plan that is focused on attracting enterprises that will create jobs.
Community Safety
The Sebastian Police Department has been working diligently to augment both operations and
expectations since the agency received law enforcement accreditation from the Commission for Florida
Law Enforcement Accreditation nearly eight years ago. This designation has markedly increased
Sebastian Police Department's ability to prevent and control crime through more effective and efficient
delivery of law enforcement services to the community. Primary reasons for seeking accreditation
included: the necessity for Sebastian Police Department to establish goals and objectives with provisions
for periodic updating; constant reevaluation of whether departmental resources are being employed in
accordance with agency goals, objectives and mission; constant reevaluation of departmental policies
and procedures as documented in the department's written directive system; to accommodate correction
of internal deficiencies and inefficiencies before they become public problems; and the opportunity to
reorganize without the appearance of personal attacks.
Essentially, maintaining accreditation will continue to serve as a yardstick to measure the effectiveness of
Sebastian Police Department's programs and services, augmenting standards and practices agency
wide. Such an arrangement is most appropriate in that growth oriented communities like Sebastian, tend
to experience higher incidence of crime as populations continue to diversify and expand. Standards and
performance measurements resulting from the accreditation process will continue to guide both Sebastian
Police Department and city administration in alleviating such potentially adverse conditions.
The City of Sebastian is expecting final reports for 2010 to show an increases in certain crimes, such as
thefts and burglaries. There were no homicides in 2009 and so far none in 2010. Statistics through the
third quarter include Sebastian's clearance of 27 of the 216 cases that were assigned. Also through the
third quarter, 91 adult and 15 juvenile arrest have been made compared to 105 and 16 for all of 2009.
Transportation
The City continues working on a long -term planning, modeling, study, and coordination with the MPO of
Indian River County regarding prospective future capital improvements. Some long -range goals consist
of examining the potential for intersection improvements at the Barber Street/Schumann intersection and
making improvements to the median landscaping in Highway #512. These projects offer ways to promote
and encourage better traffic flows in and around Sebastian and to improve the aesthetics of a major
entranceway to the City. Early in 2011, the North Powerline Road project is expected to be under
construction and this will open up another north /south access road through the City.
Public Works continues working on the sidewalk installation and asphalt paving /resurfacing of existing
City streets as funding permits. The $2,000,000 project to resurface and rebuild Barber Street between
Sebastian Boulevard and Schumann Drive commenced in 2010. This is being accomplished by the
Florida Department of Transportation that was awarded those funds through the American Recovery and
Reinvestment Act of 2009.
Airport
The Sebastian Municipal Airport (X26) Master Plan serves as the guiding document for airport planning.
Numerous infrastructure improvements and economic development projects have been completed, and
others in the 'pipeline,' will lead to the economic viability, and self- sustaining capability, of the airport. The
aforementioned improvement projects were /are the result of funding grants by the Florida Department of
Transportation (FDOT) and the Federal Aviation Administration (FAA) combined with City Of Sebastian
'match' funds.
Sebastian Municipal Airport's infrastructure is being developed to attract economic development
opportunities in an effort to stimulate the business climate and create jobs in our community. Recent
successes include the locating of LoPresti Aviation into a new 15,000 square foot hanger and 1,500
square feet of administrative space funded, in part, by the FDOT. LoPresti Aviation was expected to add
25 new jobs at the airport. In addition, Airport staff continues to market the Administrative Building as a
business incubator. 7 jobs were anticipated to be added with an aviation insurance company located in
CML -11
that facility in 2010. Another success is planned for 2011 with the building of an aircraft maintenance
facility for a new tenant using a $1,160,00 FDOT grant. These activities have shown steady incremental
progress toward airport self sustainability, along with complementing the character and progress for the
City's economic development plan.
Physical Environment
In response to the need to comprehensively address and implement long -term solutions to community
drainage and other stormwater related problems, City Council established a stormwater utility that levies
an annual fee on a per unit/property basis throughout the community. In Fiscal Year 2004, the City
secured a revenue bond dedicated specifically to large -scale comprehensive stormwater utility
improvements. This yielded $5.6 million committed to capital improvement programs that will result in
better drainage flow dynamics citywide. The long- awaited Collier Creek Dredging project was completed
this past year utilizing these funds.
Stormwater maintenance has long been an issue for City residents. The upkeep of the ditches and
swales has always been a challenge for the Stormwater Division. In FY 2005 -06, the City began
outsourcing swale and ditch maintenance to enable City crews to focus on different stormwater
maintenance practices. This action more consistently maintained ditches and swales and reduces swale
drainage complaints. The stormwater maintenance cost is budgeted at $1.1 million in 2011, which is
funded 54% by General Fund revenues and 46% by stormwater assessments.
The City is continuing the 1 /4 round swale rehabilitation project and is budgeting $450,000 from
discretionary sales tax funds in 2011 toward this purpose. In addition to the contractual agreement with
the contractor, the City also utilizes a crew of four stormwater employees to install '/4 round. Another
$50,000 from discretionary sales tax funds has been programmed to update the Stormwater Master Plan.
Culture and Recreation
City administration will continue to provide program funding for beautification and landscaping
improvements throughout the City, as opportunities become available. We remain acutely aware that
properly maintaining this infrastructure is a main priority. Facilities should not be added unless we are
confident that ongoing maintenance can be sustained. Accordingly, previously scheduled neighborhood
parks and playground improvements projects have been moved back several years due to concerns that
the City will be unable to afford to maintain them properly. Funding has been allocated from Recreation
Impact Fees in FY 2011 for expansion of the ball fields at the Barber Street Sports Complex; installation
of a lift station at Riverview Park; construction of a pavilion at Riverview Park; expansion of the irrigation
system at Riverview Park and fountains at several Parks; addition of street parking close to Riverview
Park; and addition of other recreational amenities at the site of the Bark Park. New neighborhood parks
are scheduled for FY 2012, FY 2013 and FY 2014.
Summary
The Proposed Fiscal Year 2011 Budget continues to represent the character of a city whose unique
identity distinguishes itself from other geographic areas of both Indian River County and throughout the
Treasure Coast. There are a lot of numbers, indicators, projections, charts and graphs in this budget
document. Rightfully so, being that this budget reflects Sebastian's vision and focus on improving the
quality of life for our citizens, businesses, and visitors respectively. This budget reflects community
values, goals, objectives, and ideas.
The Fiscal Year 2011 Budget year has been more challenging than ever due to the continuing slowdown
in community growth and substantial decline in taxable property values. The Sebastian Management
Team managed to offer a number of expenditure reductions that made it possible to bring projected
spending within the amount of anticipated revenues. In summary, the Fiscal Year 2011 Budget supports
the City's sound financial position; continues attention to enhancing our community's small town
atmosphere; encourages conservation initiatives; and is supportive of expanding private /public
partnerships and economic development.
CML -12
Earlier this year, the nationally recognized Government Finance Officers Association awarded the
Distinguished Budget Presentation Award to the City for its Fiscal Year 2010 budget document. This is
the sixth time the City has received this honor. This award is the highest form of recognition in
governmental budgeting and represents a significant achievement by our City. A special and very
personal thanks goes out to the Management Team who assisted the Office of the City Manager and the
Administrative Services Department in preparing this year's budget submission, including department
directors who contributed invaluably in preparing the budget document. With the hard work and
dedication provided by employees and the Management Team, I am confident in our ability to provide the
same high quality services that the City Council demands and the citizens enjoy.
Re •pectfu y submitted,
Al M ner
City Manager
OF
HOME OF PELICAN ISLAND
This Page Intentionally Left Blank
Education
Workforce
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
General Description
COMMUNITY PROFILE
The City of Sebastian, Florida is located in Indian River County approximately midway through the east
coast of the Florida Peninsula (between Melbourne and Vero Beach) in an area known as the Treasure Coast.
It is recognized as the Home of Pelican Island, the first designated wildlife refuge in the United States.
The City was first incorporated as the Town of Sebastian in 1924. In the late 1950s General Development
Corporation purchased the land from the Mackle family of Miami and began the development of a planned
community that is now the City of Sebastian. The City has a estimated population of 22,722 living in an area
of approximately 14.6 square miles.
The City boasts beautiful parks, public and private elementary schools, middle schools, and a high school
just outside of its limits, an unobstructed view of the intra coastal waterway in the Indian River Lagoon
along its riverfront district, close proximity to Atlantic beaches, a police department, shops and restaurants,
many churches, several City festivals each year, monthly arts and crafts shows, concerts in the park, a
municipal golf course and airport, and a central location with easy access to I -95 and the Florida Turnpike.
The City hosts five public schools: Pelican Island Elementary (PK through Grade 5); Sebastian Elementary
(PK through Grade 5); Sebastian Junior High Charter School (Grades 6, 7, 8); Sebastian River Middle
School (Grades 6, 7, 8); and Sebastian River Senior High School (Grades 9 through 12).
Higher education is also available in the Sebastian area. There are two 2 -year colleges, Indian River State
College and Brevard Community College, and one 4 -year institution, Florida Institute of Technology
(Florida Tech). Sixty minutes to the northwest, Orlando hosts a number of colleges and universities offering
academic and trade curriculum.
Retail sales and the service industries remain the largest sectors of employment in Sebastian area. The
historical overall unemployment rate for the area over the past ten years and the projected unemployment
rate for the next ten years are greater than that of the state of Florida. The 2009 unemployment rate was
14.1% and this high number indicates the current economic difficulties being experienced in the local area.
According to the U.S. Census Bureau (2000), 86% of the population age 25 or older are high school
graduates and 23.1% hold a bachelor's degree or higher. The local economy is fueled by retirees and
seasonal residents, citrus production and exports, healthcare and related services, residential construction,
small service businesses and governmental and educational services. The area median age for 2007 was 48.4
and median household income for 2007 was $47,563 per U.S. Census Bureau.
1
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Major employers in the County are shown below along with their approximate level of employment as of
October 2009.
Major Employers in Indian River County
Establishment
School District of Indian River County
Indian River County
Indian River Medical Center
Publix Supermarkets
Piper Aircraft
City of Vero Beach
John's Island
Indian River Estates
Wal -Mart
Sebastian River Medical Center
Visiting Nurse Association
CVS Warehouse/Distribution
Grand Harbor Management
Disney's Vero Beach Resort
Dodgertown Complex
St. Edwards School
Sun Ag. Inc.
Capt. Hiram's Restaurant Bar
City of Sebastian
Medical Data System
Flight Safety International
Novurania of America
Industry /Product
Government
Government
Health Care
Food/Beverage
Manufacturer
Government
Residential /Resort
Retirement /Life Care
Retail
Health Care
Health Care
Distribution
Developer
Resort Hotel
Convention/Sports
Independent School
Citrus, Agric.
Restaurant/Resort
Government
Collection Agency
Flight Instruction
Manufacturing
Source: Indian River County Chamber of Commerce
2
Number of Employees
2,295
1,706
1,671
1,104
1,063
561
475
442
404
380
348
325
312
301
293
237
235
219
212
188
155
120
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Population /Growth
The City of Sebastian has undergone significant growth in the last ten years. The City continues to remain as
one of the fastest growing municipalities in Florida. In addition, Sebastian is approaching a point in its
development evolution reflecting an approximate "build -out" rate of 60 The City continues to face
challenges relative to growth management, as a tremendous ability to grow and develop, both in residential
and commercially zoned areas of the community exist. With such dynamics, new commercial and industrial
facilities will likely be proposed in response to respective market demands indicative of an expanding
population. Accordingly, it becomes necessary to continue initiatives to facilitate long -range planning and
growth management practices to help reflect and govern Sebastian's efforts to maintain and support its small
town, good quality of life atmosphere.
POPULATION PERCENTAGE INCREASE
increase from
Year Population Prior Year
1998 15,115 4.46%
1999 15,707 3.92%
2000 16,181 3.02%
2001 16,667 3.00%
2002 17,167 3.00%
2003 18,425 7.33%
2004 19,365 5.10%
2005 20,048 3.53%
2006 21,666 8.07%
2007 22,426 3.51%
2008 22,924 2.22%
2009 22,722 -0.88%
City of Sebastian Population
1990 to 2009
Source: University of Florida, Bureau of Economic and Business Research
3
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
The Fiscal Year 2010/11 adopted budget continues to focus on the community services as in the previous
years. In addition, the focus continues to emphasize decreasing expenditures, yet adequately funding the
desired level of service. Reducing expenditures has become a real challenge for the City Manager and
management staff, as each year becomes more difficult as the budgets have already been brought down to a
minimum. Despite the State mandated rate increase limitations, the City has exercised many cost cutting
techniques over the years to facilitate the adoption of a lower millage rate. Major cost cutting techniques
include the implementation of Employee Early Retirement Incentive Program, the elimination of positions,
as well as zero budgets for new positions and minimal purchases of capital items.
TOTAL BUDGET SUMMARY
The annual budget for the City of Sebastian is divided into the following major components, which include
all appropriations for the city. The total budget for Fiscal Year 2010/11 is $22,378,954. The major
components include the following:
Personal Services: This includes all the payroll cost for employees, including overtime, part-time,
temporary and all related employee benefits. The budgeted amount for this fiscal year is $9,108,361.
Operating Budget: The operating budget finances the contractual fees, supplies, utility billings,
training /travel expenditures. The budgeted amount for this fiscal year is $3,733,470.
Capital Budget: The Capital budget includes purchases of equipment, facilities and land, plus the
construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount for
this fiscal year includes $3,231,500 in Capital Project Funds and $17,800 in General Fund.
Debt Service Budget: The scheduled debt service payments for city's long -term debts for this fiscal
year totals $1,734,198.
Grants Budget: This includes payments made to other individuals or organizations. $80,000 is being
appropriated in this fiscal year.
Transfers Budget: These are made between budgeted funds and total $4,242,934 in this fiscal year.
Reserves: These balances are set -aside to cover emergency expenses or revenue shortages. Total
fund balances are expected to decline by $823,967, to $8,740,124 in Fiscal Year 2010/11, due to
spending of accumulated balances in the Special Revenue Funds and the Building Department
Enterprise Fund. Amounts reflected in individual Funds as increases to fund balances total $230,691.
The percentages of each component of the total budget are presented in the graph below.
Grants
0.36%
Debt Service
7.75%
Capital Outlay
0.10%
Transfers
18.96%
FY 2010/11
Total Appropriations
Reserves
1.03%
Operating
16.68%
Personal
Services
40.70%
4
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FY 2010/11 BUDGET SUMMARY FOR ALL FUNDS
SPECIAL DEBT CAPITAL
GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL
FUND FUNDS FUNDS FUNDS FUNDS FUNDS
ESTIMATED REVENUES:
Taxes:
Ad Valorem 3,097,353 3,097,353
Sales and Use Taxes 2,935,000 2,935,000
Utility Service 2,607,270 2,607,270
Licenses and Permits 44,650 350,350 395,000
Intergovernmental Revenue 1,836,540 298,942 1,160,000 3,295,482
Charges For Services 286,550 1,650,839 1,937,389
Fines and Forfeitures 65,500 8,000 73,500
Franchise Fees 1,450,085 1,450,085
Stormwater Assessment 835,000 835,000
Recreation Impact Fees 20,000 20,000
Miscellaneous Revenue 329,665 60,795 23,976 18,200 432,636
TOTAL ESTIMATED REVENUES 9,717,613 4,157,737 23,976 1,160,000 2,019,389 17,078,715
Transfers -In (1) 736,727 1,436,434 2,071,500 4,244,661
Cash Balances Brought Forward 916,273 139,305 1,055,578
TOTAL ESTIMATED REVENUES,
BALANCES AND TRANSFERS 10,454,340 5,074,010 1,460,410 3,231,500 .2,158,694 22,378,954
EXPENDITURE /EXPENSES:
General Government 2,663,658 300 300,000 2,963,958
Public Safety 4,762,875 276,500 465,740 5,505,115
Physical Environment 1,092,457 120,827 700,000 1,913,284
Transportation 1,007,723 250,000 1,480,000 386,520 3,124,243
Culture and Recreation 927,627 475,000 1,262,979 2,665,606
Debt Service 264,463 1,459,190 8,550 1,732,203
TOTAL EXPENDITURE /EXPENSES 10,454,340 635,290 1,459,490 3,231,500 2,123,789 17,904,409
Transfers -Out (1)
Increases to Cash Reserves
4,242,934 4,242,934
195,786 920 34,905 231,611
TOTAL EXPENDITURES /EXPENSES,
TRANSFERS AND RESERVES 10,454,340 5,074,010 1,460,410 3,231,500 2,158,694 22,378,954
(1) The difference between the transfers -in and the transfers -out represents transfers from the Cemetery Trust Fund. The
Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2010/11 adopted budget.
5
(CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET'
Total funding available to the city in FY 2010/11 from all sources are estimated at $22,428,954. As
illustrated in the graph below, tax revenues make up approximately 42.17% of total budgeted revenues. Tax
revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental
revenues make up 10.37% of revenues. These are comprised of state shared revenues and federal grants, state
grants, and local grants. Charges for services represent an additional 9.46% of revenues, and are generated
mainly by the enterprise activities of the city.
The table presented below provides a summary of the changes in the FY 2010/11 revenues compared to the
FY 2009/10 budget. Intergovernmental Revenue has increased 30.4% due to proceeds from a grant for the
Airport. Licenses and Permits have significantly decreased due to the slow down in construction activity.
Franchise Fees has an increase of 21.9% based on trend analysis and Miscellaneous Revenue has a decrease
of 114.9% due to reductions in investment income. Recreation Impact Fee projections have been reduced
substantially to reflect current levels of collection. Transfers -In has a decrease of 29.8% due to a reduction
in transfers for capital projects. Balances Forward have decreased because lesser amounts were brought
forward in the Capital Projects Funds, as a result of the completion of major long -term construction projects.
Total Budgeted Revenue
Actual Actual Actual Budget Budget
FY 2006/07 FY 2007/08 FY 2008/09 FY 2009/10 FY 2010/11
Taxes
Licenses and Permits
Intergovernmental Revenue
Charges For Services
Fines and Forfeitures
Franchise Fees
Stormwater Assessment
Recreation Impact Fee
Miscellaneous Revenue
Total Operating revenues
Transfers -In
Balances Forward
Total Revenues
Miscellaneous
1.94%
Recreation Impact Fee
0.10%
Fines and Forfeitures
0.36%
City of Sebastian, Florida
Total Budgeted Revenue by Sources
FY 2010/11
Transfers -1n
18.90%
Cash Forward, 4.72%
Stormwater Fees
4.08%
Franchise Fees Licenses and Permits
7.08% 1.93%
Charges For Services Intergovernmental
9.46%
10.37%
Taxes
42.17%
10,001,876
1,500,000
2,594,077
2,058,688
72,513
1,106,698
834,039
124,874
1,810,399
20,103,164
4,511,741
24,614,905
SUMMARY OF REVENUES
10,000,771
508,866
2,799,142
2,140,741
65,246
1,199,762
810,944
32,825
652,434
18,210,731
7,886,519
1,760,667
27,857,917
10,065,806
388,099
3,270,854
1,750,066
88,938
1,327,253
807,971
13,975
910,301
18,623,263
5,196,376
4,370,837
28,190,476
6
10,219,302
698,923
2,299,529
2,379,319
67,600
1,159,947
820,000
100,000
1,478,568
19,223,188
6,043,521
1,707,926
26,974,635
8,639,623
395,000
3,295,482
1,937,389
73,500
1,450,085
835,000
20,000
432,636
17,078,715
4,244,661
1,055,578
22,378,954
Increase Increase/
(Decrease) Decrease
(1,579,679)
(303,923)
995,953
(80,000)
(1,045,932)
(2,144,473)
(1,798,860)
(652,348)
(4,595,681)
(441,930)
5,900
290,138
15,000
-15.7%
-78.3%
30.4%
-25.3%
6.6%
21.9%
1.9%
572.5%
114.9%
11.5
-29.8%
-38.2%
16.3
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The following is an overview and analysis of all the major revenue sources for the city. The overview
provides a description of the revenue and the authority to collect such revenue. The analysis provides up to
ten years trend for each major revenue source.
Taxes
Ad Valorem Taxes
Florida Statutes provide the authority for municipal governments to adjust their property tax rates. Article 7
of the Florida Constitution allows municipalities to levy property taxes (section 9), creates the homestead
exemption (section 6) and exempts motor vehicles (automobiles, boats, and mobile homes) from property
taxation (section 1). The value of property is determined by the County Property Appraiser (Florida Statute
192.042). The Property Appraiser assesses each property within the County for that property's value in its
highest and best use. Any applicable exemptions are deducted from this total to arrive at the taxable value.
Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a
$1 tax for each $1,000 of taxable value. Due to discounts, non payments and possible Value Adjustment
Board changes, it is prudent to budget at less than 100% of assessed property tax revenue. Florida Statute
200.065(2)(a) requires cities to budget at least 95% of taxable value. In FY 2010/11 the City has budgeted at
95 or $3,097,353 for current ad valorem taxes.
Ad valorem taxes, or property taxes, provide approximately 31.9% of the City's General Fund revenues. The
graphs below illustrate a steady increase in ad valorem revenues and property value over the last several
years until FY 2008/09. The FY 2009/10 property value decreased 12.0% from the previous year and the FY
2010/11 decreased 15.2% primarily due to changes and reductions in assessed values caused by the
slowdown in the housing market. To maintain the same revenues as last year, a "rolled- back" rate of 3.9019
would have to be levied. The rolled back millage is defined as the tax rate necessary to generate the same
amount of property tax dollars it received the previous budget year, excluding changes in taxable valuation
resulting from new construction, annexation or de- annexation. In consideration of the economic downturn
and in order to maintain revenue at a level needed to sustain operations, the recommended FY 2010/11
millage is the same 3.3456 as the prior year. A summary of the City's millage rates since 1986 is located in
the schedule section of this document.
City of Sebastian, Florida
Ad Valorem Revenues
7
City of Sebastian, Florida
Taxable Property Values
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Utility Services Tax
Utility Services Tax is a tax levied on purchases of electricity, water, and LP gas services on customers
within the city limits. A rate of 10% of the monthly purchase price is applied for such services. Tax is
collected per Florida Statute 166.231 and city Code of Ordinances Sec. 94 -26. The majority of the Utility
Services Taxes is from the Electric Utility Service Tax. For FY 2010/11, $1,462,000 is estimated to be
received from this tax on electric service based on trend analysis. The Utility Services Tax revenues are
recorded in the General Fund and they provide 26.8% of General Fund revenues. The graph below illustrates
a steady increase in Utility Services Tax, which is population driven.
Communication Service Tax
The Communication Service Tax replaced the franchise fee for dealers of communications services
(including, but not limited to, phone and cable TV services). The tax in the city is 5.22% of the sales price on
all taxable sales of communication services that are provided within the municipality. The revenue estimate
for FY 2010/11 is $895,700. The revenue estimate is based on trend analysis and the estimate provided by
the Legislative Committee on Intergovernmental Relations (LCIR). The Communication Service Tax is
recorded in the city's general fund.
Discretionary Sales Tax
$2,000,000
$1,750,000
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$0
City of Sebastian, Florida
Utility Services Tax
o'` o` O o o 0
5o 1 0 `y o o o (y o o
The discretionary sales tax is the seventh -cent or an additional one -cent sales tax levied by Indian River
County. Indian River County voters passed the Optional One -cent Sales Tax in March 1989 to be used for
infrastructure needs of the County. The tax is effective for a fifteen -year period. In November of 2002, an
extension was approved by voter referendum to extend the Optional One -Cent Sales Tax another fifteen
years until December 31, 2019. The tax funds are distributed to participating cities within the County on a
percentage basis determined by the city's population. The City receives the monthly distribution
approximately two months after the retail sales take place. For FY 2010/11, $2,325,000 is estimated to be
received based on the trend analysis and the estimate provided by the Legislative Committee on
Intergovernmental Relations (LCIR). The FY 2010/11 budget is projected slightly below amounts budgeted
for FY 2009/10 in recognition of the economic slowdown. The Discretionary Sales Tax revenues are
recorded in a special revenue fund.
8
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land
acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of
such costs on ad valorem and other taxes. The graph below illustrates amounts from the Optional One -Cent
Sales Tax from FY 2001 through FY 2011. The decrease after FY 2006 reflects the slow down of the
economy.
Local Option Gas Tax
3,000,000
2,500,000
2,000,000
1,500,000
1 000,000
$500,000
City of Sebastian, Florida
Discretionary Sales Tax
oo Do ti o0 'b 00 oo h o 0 o o00 0,\ 0 0'`
The Local Option Gas Tax is a six -cent per gallon tax levied by Indian River County. The tax funds are
distributed to participating cities within the County on a percentage basis determined by the city's population
and amount of annual transportation -type expenditures. The amounts available for distribution are affected
by changes in consumer driving patterns caused by variations in fuel costs and general economic conditions.
For FY 2010/11 the revenue is projected to be $610,000. The Local Option Gas Tax revenues are recorded in
a special revenue fund. The revenue is restricted for use in transportation expenditures, thus reducing the
burden of such costs on ad valorem taxes.
FRANCHISE FEES
$800,000
$600,000
$400,000
$200,000
$0
City of Sebastian, Florida
Local Option Gas Tax
Franchise fees are paid by utility providers (electricity, solid waste) for their use of city streets and property
in providing their services. The franchise fee is 6% of the utility provider's gross receipts. The majority part
of the city's franchise fees revenues comes from electric franchise fees. Electric franchise fees have grown
along with population over the last few years. The significant increase in FY 2006 reflects the construction
and housing boom carried forward from the years before. For FY 2010/11, $1,385,000 is budgeted as electric
franchise fees revenues.
9
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The franchise fee revenues are recorded in the General Fund. The graph below illustrates a steady increase in
electric franchise fees, which is population driven.
INTERGOVERNMENTAL REVENUES
Local Half -Cent Sales Tax
$1,500,000
$1,250,000
$1,000,000
$750,000
$500,000
$250,000
$0
City of Sebastian, Florida
Electric Franchise Fees
Sales Tax, pursuant to Chapter 212 Florida Statutes, are collected by businesses and remitted to the State of
Florida. In 1982, the Florida Legislature created the "Local Government Half -Cent Sales Tax Fund"
program. The program is administered by the Florida Department of Revenue. Monies in this trust fund are
distributed monthly to eligible counties and municipalities. The City receives the monthly distribution
approximately two months after the retail sales take place. Each June, the Legislative Committee on
Intergovernmental Relations (LCIR) provides a forecast of the estimated sales tax distribution. As part of the
Half -Cent Sales Tax program, the Florida Legislature earmarks a percentage of the State sales tax collected
in each county for distribution to cities in that county according to a population based formula (Florida
Statute 218.61). As a result of legislation (HB 113 -A), effective July 1, 2004 the percentage of sales tax
revenue allocated for distribution to cities was reduced from 9.653% to 8.814 Under the legislation, cities
were to be "held harmless" by a corresponding increase in Municipal Revenue Sharing.
The Local Half -Cent Sales Tax is recorded in the General Fund. The graph below illustrates a significant
increase in the Local Half -Cent Sales Tax revenue from FY 2000 through FY 2006. The anticipated revenue
for FY 2011 of $1,282,840 is based on trend analysis and the forecast provided by the Legislative Committee
on Intergovernmental Relations (LCIR). The revenue estimate reflects the authorized changes in the State's
sales tax share of the Local Government Half -Cent Sales Tax Program that are incorporated within Chapter
2003 -402, L.O.F (Laws of Florida) and Chapter 2003 -404, L.O.F.
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
City of Sebastian, Florida
Local Half -Cent Sales Tax
10
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
The graph below illustrates collections of Stormwater Utility Fees, which are population driven.
$850,000
$800,000
$750,000
$700,000
$650, 000
$600,000
r
City of Sebastian, Florida
Stormwater Utility Fees
4 4 4 4 4 4 4 4
SUMMARY OF APPROPRIATIONS
City services are provided through the City Council, three charter officers, operating departments /divisions
(excluding the golf course, airport administration, and building department), and are all supported by the
General Fund. The Exhibit S -1 on page 13 compares the revised General Fund departmental expenditure
budget for the FY 2009/10 with the expenditure budget for FY 2010/11.
Total decrease of 2.13% for the General Fund reflects plans to continue 12 furlough days, no pay
increases, plus employee reductions as a result of normal attrition over the past year. Some of the
changes are a result of a position that was split between the City Manager and Code Enforcement that
was exchanged for a position in Growth Management that will now be split between Growth
Management and Code Enforcement. The other employee reductions include a mechanic position in
the Garage; two positions in the Parks and Recreation Division and one position in the Cemetery. All
these measures, as well as deferring non critical equipment replacements and limiting appropriations
for operating and maintenance accounts were necessary to reduce appropriations down to a
sustainable level.
The total for all the Police Department Divisions was increased $87,087 or 1.86
The Stormwater Utility Division shows a decrease of $60,724 but this does not consider $200,000 to
be spent on excavation equipment in the Capital Project Fund.
The reduction of personnel is reflected in the budgets for City Manager, Garage, Parks and
Recreation, Cemetery and Growth Management.
Non Departmental shows a reduction due to elimination of the City Newsletter and projected
reduction in the General Fund's tax increment payment to the Riverfront CRA Fund.
12
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Exhibit S -1
Appropriation Comparison by Department /Division
General Fund
FY 10 /11
Org FY 06/07 FY 07/08 FY 08/09 FY 09/10 Adopted Increase Increase
Code Description Actual Actual Actual Budget Budget (Decease) (Decrease)
010001 City Council 56,167 50,101 51,313 52,117 49,708 (2,409) -4.62%
010005 City Manager 229,643 259,187 270,318 254,480 234,642 (19,838) -7.80%
010009 City Clerk 368,020 272,331 290,270 296,444 272,792 (23,652) -7.98%
010010 City Attorney 200,960 215,665 184,450 125,340 125,785 445 0.36%
010020 Administrative Services 591,086 660,776 556,216 492,658 478,562 (14,096) -2.86%
010021 Management Information Svs 222,310 222,868 262,444 266,913 248,908 (18,005) -6.75%
010041 Police Administration 1,092,905 978,191 1,095,779 676,408 663,341 (13,067) -1.93%
010043 Police Operations 2,548,208 2,414,034 2,606,975 2,326,723 2,368,032 41,309 1.78%
010047 Police Detective Division 736,917 730,737 661,582 1,048,622 1,113,656 65,034 6.20%
010049 Police Dispatch Unit 419,926 472,647 495,769 486,195 480,087 (6,108) -1.26%
010045 Code Enforcement Division 188,122 155,213 139,478 137,840 137,759 (81) -0.06%
010051 Engineering 593,823 453,985
010052 Roads and Maintenance 687,631 739,238 1,241,246 888,638 876,789 (11,849) -1.33%
010053 Stormwater Utility 1,313,395 1,275,691 1,268,576 1,153,181 1,092,457 (60,724) -5.27%
010054 Garage 283,884 158,370 218,740 211,761 130,934 (80,827) 38.17%
010056 Facilities Maintenance 206,085 264,322 275,126 267,197 252,565 (14,632) -5.48%
010057 Parks and Recreation 1,022,993 1,100,415 1,148,407 1,017,020 927,627 (89,393) -8.79%
010059 Cemetery 134,988 198,134 167,293 156,211 105,232 (50,979) 32.63%
010080 Growth Management 379,193 382,516 380,503 437,156 358,557 (78,599) 17.98%
010099Non- Departmental 803,540 771,776 710,713 627,277 536,907 (90,370) 14.41%
Total General Fund Expenditures $12,079,796 11,776,197 12,025,198 $10,922,181 $10,454,340 (467,841) -4.28%
13
CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET
Exhibit S -2 compares the revised General Fund expenditure by category budget for FY 2010/11 with the
current expenditures budget for FY 2009/10.
Salaries and benefits category reflects a reduction of 1.93% due to reductions in personnel and the
costs of employee group insurance.
Operating expenditures decreased 10.42% mainly due to reductions in operating and maintenance
accounts, which reflects that departments will continue to limit spending.
Capital outlay reflects a decrease mainly due to less being spent for replacement equipment in Public
Works and a reduction in purchases in the MIS Department.
Nothing is budgeted for Grants and Aids in General Fund.
Exhibit S -2
Appropriation Comparison by Category
General Fund
FY 10 /1l
FY 06/07 FY 07/08 FY 08/09 FY 09/10 Adopted Increase Increase
By Major Category Actual Actual Actual Budget Budget (Decease) (Decrease)
Salaries and Benefits 8,524,465 8,728,170 9,113,545 8,331,045 8,170,190 (160,855) -1.93%
Operating Expenditures 2,964,066 2,824,350 2,808,158 2,530,042 2,266,350 (263,692) 10.42%
Capital Outlays 587,265 223,676 103,494 61,094 17,800 (43,294) 70.86%
Grants and Aids 4,000 N/A
Total 12,079,795 11,776,195 12,025,198 $10,922,181 $10,454,340 (467,841) -4.28%
14
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
Exhibit S -3 compares the revised total expenditure budget for FY 2010/11 with the approved expenditure
budget by fund for FY 2009/10.
Fund name
Exhibit S -3
Total Budget Comparison by Fund
FY 06/07 FY 07/08 FY 08/09
Actual Actual Actual FY 10/11 cyo
Expenditures/ Expenditures/ Expenditures/ FY 09/10 Adopted Increase Increase
Expenses Expenses Exp Budget Budget (Decease) (Decrease)
General Fund 12,079,797 11,776,197 12,025,198 10,922,181 10,454,340 (467,841) -4.28%
Special Revenue Funds
Local Option Gas Tax 757,946 600,737 760,251 3,056,521 689,463 (2,367,058) 77.44%
Discretionary Sales Tax 2,744,909 3,556,652 2,779,369 3,363,847 2,164,057 (1,199,790) 35.67%
Recreation Impact Fee (1) 77,000 357,993 177,724 200,000 475,000 275,000 137.50%
Stormwater Utility Fee 1,357,672 1,006,135 1,038,941 1,086,967 1,138,977 52,010 4.78%
Law Enforcement Forfeiture
Fund (2) 17,494 85 26,209 24,500 (24,500) 100.00%
Riverfront CRA 215,401 634,561 1,028,234 466,400 410,727 (55,673) 11.94%
Debt Service Funds
Discretionary Sales Surtax
Revenue Bonds 1,034,881 1,041,294 1,041,294 1,034,931 1,019,579 (15,352) -1.48%
Stormwater Utility Revenue
Bonds 438,148 441,748 441,010 438,360 439,911 1,551 0.35%
Capital Project Funds (3) 10,715,737 5,392,666 6,383,101 3,614,144 3,231,500 (382,644) 10.59%
Enterprise Funds
Golf Course Fund (4) 1,658,110 1,694,340 2,055,219 1,595,913 1,262,979 (332,934) 20.86%
Airport Fund (5) 620,223 724,246 434,766 384,735 395,070 10,335 2.69%
Building Department (6) 868,735 594,039 521,535 489,334 465,740 (23,594) -4.82%
Total All Funds 32,586,053 27,820,693 28,712,850 26,677,833 22,147,343 $(4,530,490) 16.98%
(1) Recreation Impact Fee Fund increased due to amounts budgeted for capital projects.
(2) Law Enforcement Forfeiture Fund decrease, as no appropriations are made in advance.
(3) Capital Project Funds decrease due to reduction in amounts allocated for planned projects.
(4) Golf Course Fund decreased primarily due to final maturity of the bond issue.
(5) Airport Fund slight increase due to increases in rental charges.
(6) Building Department decrease reflects a reduction in administrative charges by General Fund.
15
Local Option Gas Tax (2)
226,517
82,579
115,114
623,521
(689,463)
49,172
-57.3%
Discretionary Sales Tax (3)
1,404,945
958,676
737,349
2,349,593
(2,164,057)
922,885
25.2%
Recreation Impact Fee (4)
1,033,393
1,087,353
853,307
30,791
(475,000)
409,098
-52.1%
Stormwater Utility Fee Fund (5)
1,112,003
887,481
601,040
843,200
(1,138,977)
305,263
-49.2%
Law Enforcement Forfeiture Fund
51,947
57,859
52,609
10,250
0
62,859
19.5%
Riverfront CRA (6)
16,404
984,638
676,714
300,382
(410,727)
566,369
-16.3%
General Capital Project
2,821
0
0
376,500
(376,500)
0
0.0%
Capital Improvements
436,506
401,402
0
705,000
(705,000)
0
0.0%
Transportation Improvements
2,797,157
567,307
0
1,450,000
(1,450,000)
0
0.0%
Stormwater Improvements
5,039,510
2,080,225
0
700,000
(700,000)
0
0.0%
Golf Course Fund (7)
542,988
(98,395)
(367,001)
1,297,884
(1,262,979)
(332,096)
-9.5%
Airport Fund (8)
10,346
(51,652)
(96,942)
365,855
(395,070)
(126,157)
30.1%
Building Department (9)
795,913
636,483
504,899
355,650
(465,740)
394,809
-21.8%
Bonds
338,906
1,409,493
1,541,577
1,020,411
(1,019,579)
1,542,409
0.1%
Stormwater Utility Revenue Bonds
85,876
144,635
182,932
439,999
(439,911)
183,020
0.0%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FUND BALANCE COMPARISON AND PROJECTED CHANGES
The City of Sebastian uses fund accounting to track revenues and expenditures. Fund Balance represents the
equity (assets minus liabilities) of each fund. Exhibit S -4 compares the actual fund balance and projected
fund balance change for each individual fund.
Fund Name
Exhibit S -4
Balance Balance Balance
9/30/2008 9/30/2009 9/30/2010
Actual Actual Estimated
Change in Fund Balance
Projected
Sources
Projected
Uses
Projected
Balance
9/30/2011
Percentage
Change from
Prior Year
(General Fund (1)
1 5,534,856 1 5,051,894 1 5,068,245 1
10,454,340 1 (10,454,340)1 5,068,245 1 0.0 %1
Unreserved fund balance only, as defined in the Glossary within the Schedules section.
(1) General Fund fund balance is projected to stay the same based on adopting a final millage of 3.3456,
which is the same millage as the prior year.
(2) Local Option Gas Tax projected fund balance declines because of reductions in annual revenue below
the commitments to debt service and the transfer to General Fund.
(3) Discretionary Sales Tax projected fund balance slightly increases in FY 2011 primarily due to the
need to accumulate funds for future projects scheduled in the Capital Improvements program.
(4) Recreation Impact Fee Fund projected fund balance decreases in FY 2011 due to the scheduled
improvements.
(5) Stormwater Utility Fee Fund decreases because of commitments for debt service and swale
maintenance, as well as the purchase of excavation equipment.
(6) Riverfront CRA Fund decreases because of budgeted capital projects.
(7) Golf Course Fund shows a reduction in the negative fund balance, as a result of the final maturity of
the bond issue.
(8) Airport Fund shows an increase in the negative fund balance due to increased budgets for the cost of
electricity and insurance.
(9) Building Department Fund Balance continues to decline due to the decline in permits being issued.
16
Department/Division
FY
Actual
7/2008
Actual
FY 2008/2009
Annended
FY 2009/10
Budget
FY 2010/1011
Increase/
ease)
P/T
P/T
P/T
F/T
P/T
P/T
City Council
0
0
0
0
5
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
City Manager
2
0
City Clerk
3
3
3
3
0
City Attorney
2
2
0
0
0
Administrative Services
0
0
5
5
0
Finance
5
5
0
0
0
Mgmt Information Svcs
3
3
3
3
0
0.0
Human Resources
3
2
0
0
0
0.0
Growth Management
5
5
5
4.5
0
(0.5)
Police Administration
9
9
7
7
0
0.0
Police Operations
29
30
27
27
1
0.0
Police Detectives
6
6
10
10
8
0.0
Police Dispatch
9
9
9
9
1
0.0
Code Enforcement
2.5
2.5
2.5
2.5
0
0.0
Engineering
5
5
0
0
0
0.0
Roads Maintenance
10
10
12
12
0
0.0
Stormwater Utility
13
11
12
12
0
0.0
Central Garage
2
3
3
2
1
(1.0)
Parks Recreation
15
15
14
12
18
(2.0)
Cemetery
2
2
2
1
0
(1.0)
Facilities Maintenance
2
2
2
2
0
0.0
Golf Course Administration
3
3
3
3
2
0.0
Golf Course Carts
0
0
0
0
13
0.0
Airport
3
3
3
3
0
0.0
Building Department
6
5
5
5
0
0.0
SUB TOTALS
140
51
138
49
130
49
125
49
(5) 0
TOTALS
191
187
179
174
(5)
(CITY OF SEBASTIAN, FLORIDA /2011 ANNUAL BUDGETI
PERSONNEL SUMMARY BY .TMENT/DIVISION
As with any service organization, personnel Its are a significant part of the total operating of the
city. For FY 2010/11, total personnel costs are approximately 50.73% of the city's total budget. Exhibit S -5
provides a comparison of staffing levels in recent years.
Summary of Changes during FY 2009/10:
Police Department Administration Addition of Deputy Chief position
Police Operations Transfer of one position to Administration
Police Operations Transfer of two positions to Detectives
Police Detectives Transfer of two position from Operations
Exhibit
RECOMMENDED b -TIME A -TIME POSITIONS
Summary of Changes for FY 2010/11
City Manager /Code Enforcement Retirement of one (1) Full Time Employee (1/2 time Code Enforcement, 1/2 time City Manager)
Growth Management Reclassification of (1) Full time employee (1/2 time Code Enforcement, 1/2 time Growth Management)
Central Garage, Parks, Cemetery Four (4) vacant positions not being filled
17
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Primarily due to the results of declining property tax values, the FY 2010/11 budget reflects a reduction of
five full -time positions and a very lean staffing level. The total authorization of 149.5 full -time equivalent
(FTE) positions will serve an estimated population of 22,722. This results in a staffing ratio of 6.58 FTE's
per 1,000 population. From the chart and graph below, the decreasing trend for the past few years is
illustrated. It is projected that this trend will continue in future years due to limitation the State has placed on
the amount of increase in ad valorem taxes allowed with a simple majority vote of the City Council. It will
continue to be a challenge for the City to maintain the current service level with fewer resources.
Year FTE
FY 2002 157.00
FY 2003 159.50
FY 2004 163.00
FY 2005 175.50
FY 2006 180.50
FY 2007 183.00
FY 2008 170.00
FY 2009 165.00
FY 2010 154.00
FY 2011 149.50
Population
16,667
17,167
18,425
19,365
20,048
21,666
22,426
22,426
22,924
22,722
10.000
8.000
6.000
4.000
2.000
0.000
Authorized Staffing Full -time Equivalent
Per 1000 population
10 -Year Fiscal History
18
Number of FTE
Per Thousand
9.4198
9.2911
8.8467
9.0627
9.0034
8.4464
7.5805
7.3575
6.7179
6.5795
Debt Description
Initial
Principal
Amount
Principal
Remaining
9/30/2010
Interest
Rate
Final
Maturity
Initial
Bond Rating/
Insurer
Security
Pledge
Infrastructure Sales
Surtax Revenue Bonds,
Series 2003
$9,500,000
$6,255,000
2% to 4.125%
2018
AAA/MBIA
Infrastructure Sales
Surtax revenues
Stormwater Utility
Revenue Bonds, Series
2003
$5,630,000
$4,315,000
2% to 4.2%
2022
AAA /MBIA
Stormwater utility fees
Infrastructure Sales
Surtax Revenue Bonds,
Series 2003 A
$2,125,000
$1,470,000
2% to 4%
2018
AAA /Ambac
Infrastructure Sales
Surtax revenues
Paving Improvements
Promissory Notes 2010
$2,462,000
$2,414,000
4.01%
2021
N/A
Local Option Gas Tax
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Type of Debts
General Obligation debt
General Fund Debt Expense
Variable Rate Debt
"Pay As You Go" Financing
DEBT OBLIGATIONS
Debt Limits
Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which
may be incurred (other than the requirement to have General Obligation debt approved in advance by
referendum), the City Council has established the following debt service level policy as part of the city's
financial policy to ensure future flexibility.
Limits Actual as of 9/30/09
5% of the assessed valuation of
taxable property
Maturity to 15 years
0%
8% of the General Fund 0%
expenditure budget
15% of the total debt outstanding 0%
Amount is less than $150,000 None
Maturity to 10 years
Debt Outstanding
The following table lists the city's debt obligations and commitments as of September 30, 2010. All of the
long -term debt issues outstanding contain covenants pledging special revenues. There is no outstanding debt
related to the General Fund. The city has no variable rate debt. All the bond issues were initially issued with
an insured rating of AAA.
19
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
OF
l �f
HOME OF PE .ICAN ISLAND
This Page Intentionally Left Blank
20
CITY OF
HOME OF PELICAN ISLAND
MISSION STATEMENT
City of Sebastian elected officials, volunteer board and advisory committee members, and all employees
are committed to making Sebastian the most desirable city in the State of Florida to live, for businesses
to flourish and visitors to enjoy. Sebastian will become known as a city that superbly manages and
develops its human, natural and financial resources such that it is consistently able to provide and
improve upon its reputation as a highly attractive and safe community with enviable business and
recreational opportunities.
We will achieve this mission by implementing the following strategies that build on excellent work
already begun:
Ensure that all employees, volunteers and advisory board members fully understand and will
work toward the achievement of the mission.
Determine, through citizen committees, workshops and surveys, the most important stated and
unstated needs and expectations of the majority of our residents. Concurrently, seek to assess
both internal and external attitudes toward all major City sponsored programs designed to meet
those needs and expectations.
Continually assess the City's recreational and cultural activities and work to provide an optimal
mix that satisfies our residents.
Develop a Growth Management plan that recognizes the City's current and future growth needs.
Continue to improve the budgeting process so that all human, natural and financial resources are
allocated and all capital improvements are developed and implemented consistent with this
mission.
Design and implement an employee recruitment, training and development plan that finds, trains,
develops and retains people with the skills and talents needed to achieve the City's mission.
Develop and promulgate an Economic Development Policy that will entice commercial
enterprises to Sebastian, thereby strengthening and expanding the City's financial resources.
Continue to improve methods of communicating information to residents.
Each Department of the City of Sebastian will develop and accept responsibility for specific action steps
designed to achieve its portion of the mission. The City will review its mission statement annually and
measure its progress periodically based on completion of specific goals set forth in the annual budgeting
process. The final measure of success will be realization of the City of Sebastian's mission.
21
City of Sebastian, Florida
Financial Policies
City of Sebastian's financial policies set forth the basic framework for overall fiscal planning and management and
set forth guidelines for both current activities and long -range planning. These policies are reviewed annually to
assure the highest standards of fiscal management. The City Manager and the Management Team has the primary
role of reviewing financial actions and providing guidance on financial issues to the City Council.
Overall Goals
The overall financial goals underlying these policies are:
1. Fiscal Conservatism: To ensure the city is in a solid financial condition at all times. This can be defined as:
A. Cash Solvency the ability to pay bills
B. Budgetary Solvency the ability to balance the budget
C. Long Term Solvency the ability to pay future costs
D. Service Level Solvency the ability to provide needed and desired services
2. Flexibility: To ensure that the city is in a position to respond to changes in the economy or new service
challenges without an undue amount of financial stress.
3. Comply with All Statutory Requirements: As set forth by the State of Florida and the City ordinances.
4. Adherence to the highest Accounting and Management Practices: As set by the Government Finance
Officers' Association standards for financial reporting and budgeting, the Government Accounting Standards
Board and other professional standards.
Operating Budget Policies
The Administrative Services Department, with support and direction from the Office of the City Manager,
coordinates the budget process. The formal budgeting process begins in March and ends in September and provides
the primary mechanism by which key decisions are made regarding the levels and types of services to be provided,
given the anticipated level of available resources. Revenues and expenditures are projected on the basis of
information provided by City departments, outside agencies, current rate structures, historical data and statistical
trends.
Budget Process
The development of the budget is guided by the following budget policies:
1. The budget must be balanced for all funds. Total anticipated revenues must equal total estimated expenditures
for each fund (Section 166.241 of Florida Statutes requires that all budgets be balanced).
2. All operating funds are subject to the annual budget process and reflected in the budget document.
3. The enterprise operations of the City are to be self supporting; i.e., current revenues will cover current
expenditures, including debt service.
4. An administrative service fee will be paid to the General Fund by each enterprise fund. This assessment will be
calculated based upon a percentage (ratio of both the number of full -time equivalent employees of the enterprise
fund/total number of full -time equivalent employees of the City and ratio of the operating budget of the
enterprise funs /total operating budget of the City) of total budgeted General Fund administration expenditures
(includes City Council, City Manager, City Attorney, City Clerk, Administrative Services, Growth Management
and Facilities Maintenance).
5. A 2.5 percent administrative service fee will be assessed by the General Fund against the Community
Redevelopment Agency (CRA) Fund of the city. This assessment will be based on the total tax increment
revenue estimate of the CRA Fund and will be used to reimburse the General Fund for the administrative
support services provided to the CRA fund.
22
City of Sebastian, Florida
Financial Policies
6. Pursuant to Ordinance 05 -16, stormwater utility fees can be utilized to fund the General Fund stormwater
operation. The amount being utilized should be approved by the city council through the budget process.
7. In no event will the City of Sebastian levy ad valorem taxes against real property and tangible personal property
in excess of 10 mills, except for voted levies (Section 200.081 of Florida Statutes places this millage limitation
on all Florida municipalities.)
8. The city will budget 95 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts
for early payment of taxes (Section 200.065 of Florida Statutes states that each taxing authority shall utilize not
less than 95 percent of the taxable value.)
9. The city will coordinate development of the capital improvement budget with the development of the annual
operating budget. Each capital improvement budget is reviewed for its impact on the operating budget in terms
of revenue generation, additional personnel required and additional operating expenses. It is also evaluated as
to proposed projects being consistent with the City's Comprehensive Plan.
10. A budget calendar will be designed each year to provide a framework within which the interactions necessary to
formulate a sound budget could occur. At the same time, it will ensure that the city will comply with all
applicable State legal mandates.
Basis of Budgeting
The basis of budgeting for governmental funds (General, Special Revenue, Debt Service Funds, and Capital Project
funds) shall be prepared on a modified accrual basis of accounting. This means that unpaid financial obligations,
such as outstanding purchase orders, are immediately reflected as encumbrances when the cost is estimated,
although the items may not have been received yet. However, in most cases revenue is recognized only after it is
measurable and actually available.
The budgets for the proprietary funds Golf Course, Airport and Building Depai tinent are prepared using the
accrual basis of accounting. Proprietary funds also recognize expenses as encumbered when a commitment is made
(e.g., through a purchase order). Revenues, on the other hand, are recognized when they are obligated to the City.
Purchase orders for goods and services received prior to the end of the current fiscal year will be eligible for
payment immediately following the close of the fiscal year. Encumbrances for all other purchases, excluding the
capital projects funds purchases, will automatically lapse.
The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on the basis of
Generally Accepted Accounting Principles (GAAP). Since FY 2001, the CAFR has been prepared in compliance
with Governmental Accounting Standards Board (GASB) Statement 34 requirements. The CAFR shows fund
expenditures and revenues on both a GAAP basis and budget basis for comparison purposes. In most cases, this
conforms to the way the City prepares its budget with the following exceptions:
1. Principal payments on long -term debt within the enterprise funds are applied to the outstanding liability
on a GAAP basis as opposed to being expended when paid on a budget basis.
2. Capital outlay within the proprietary funds are recorded as assets on a GAAP basis and expended on a
budget basis.
3. Depreciation expense is not budgeted.
4. Inventory is expensed at the time it is used.
5. Compensated absences liabilities that are expected to be liquidated with expendable available financial
resources are accrued as earned by employees on a GAAP basis as opposed to being expended when
paid on a budget basis.
23
City of Sebastian, Florida
Financial Policies
Guidelines
The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on a basis consistent
with Generally Accepted Accounting Principles (GAAP) (i.e., a statement of net assets and statement of activities
are presented on an accrual basis of accounting, including governmental funds, major governmental and proprietary
funds are identified, governmental funds use the modified accrual basis of accounting, while the proprietary and
trust funds use the accrual basis of accounting.) In order to provide a meaningful comparison of actual results to the
final budget, the CAFR presents the City's operations on a GAAP basis and also shows fund revenue and
expenditures on a budget basis for the General, Special Revenue, and Debt Service funds.
Current revenues shall be sufficient to support current expenditures. The finance department will monitor each
budgeted fund and make timely budgetary recommendations and adjustments to make sure no budgetary
expenditures are in excess of appropriations at fiscal year end, which is not permitted under Florida State Statutes.
The budget process and format shall be performance -based and focused on goals, objectives, programs, and
performance indicators.
The budget will provide adequate funding for maintenance and replacement of capital plant and equipment.
Budget Amendment
1. Total fund appropriations changes must be approved by the City Council.
2. Uses of contingency appropriations must be specifically approved by the City Council.
3. Shifts in appropriations within fund totals may be done administratively on the authority of the City Manager.
In most cases the City Manager will request City Council's approval, since the item prompting the change will
usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for
appropriation transfers and delegation of budget responsibility will be set by the City Manager.
4. A Budgetary Control System will be maintained to ensure compliance with the budget. Monthly operating
statements are provided to all Department Heads and Quarterly budget status reports will be provided to the
City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds.
Planning
The City will annually prepare and distribute to departments and the City Council a Five -Year Forecast. The
forecast will include estimated operating costs and revenues for future capital improvements, such as new parks and
public works facilities, included in the capital improvement plan.
Fund Balance Policies
On an annual basis, after the year -end audit has been completed, but no later than April 1, the City Finance Director
shall produce a schedule of all fund surpluses and deficits, with projections of reserve requirements and a plan for
the use of any excess surplus for the current year in accordance with the Financial Balance Policies and Use of
Surplus Policies. This document will be used not only to ensure compliance with stated and adopted policies, but
also to analyze the total reserve and surplus picture to ensure that the policies as adopted do not inadvertently create
adverse effects. The Director of Finance shall provide recommended changes to the City Council for any changes
to the Fund Balance Policies and Use of Surplus Policies based on needs identified in this analysis.
24
Reserve Description
Requirement
Working Capital Reserve
25% of annual General Fund total expenditures budget
Emergency Reserve
$350,000
Property and Casualty Claims Reserve
$100,000
Capital Equipment Replacement Reserve
50% of the current year's operating surplus (revenues in excess of
expenditures)
General Fund Operating Contingency (for
budget purposes only)
1.5% of the General Fund total expenditures budget, less debt
service, interfund transfers and capital expenditures
Capital Contingency (for budget purposes only)
0.5% of the General Fund total expenditures budget, less debt
service, interfund transfers and capital expenditures
All Retirement Programs
100% Funded per independent actuarial analysis performed at a
minimum of every two years, or as needed
City of Sebastian, Florida
Financial Policies
Working Capital
The General Fund unappropriated fund balance will be maintained in an amount greater than or equal to twenty-five
percent (25 of the annual General Fund Expenditures budget. This amount approximates three months or 90
days of working capital.
The City shall include in the General Fund operating budget annually, an Operating Contingency Account equal to
1.5% of the General Fund total expenditures, less debt service, interfund transfers and capital expenditures. This
contingency will be used for unforeseen and emergency events that occur during the course of the operating year
and will expire at the end of each fiscal year and balances will not be brought forward.
In order to provide the resources necessary to ensure continued operations of the City's programs should a natural
disaster or significant changes in the weather pattern occur, the City shall maintain a reserve of $350,000 for
emergency services.
The City shall maintain a reserve of $100,000 for Property and Casualty claims representing claim deductibles.
All retirement programs, Police Pension, CWA/ITU and 401a programs will be funded at 100% of the obligations
calculated annually. The defined benefit pension plan will be funded in accordance with an independent actuarial
analysis performed at a minimum of every two years, or as needed.
Capital Reserves
The City may include in the General Fund operating budget annually a Capital Contingency Account equal to 0.5%
of the General Fund total expenditures, less debt service, interfund transfers and capital expenditures. This
contingency will be used for unanticipated expenditures for the maintenance of buildings and unscheduled
replacement of equipment and will expire at the end of each fiscal year and balances will not be brought forward.
Annually the City shall transfer fifty percent (50 of the current year's operating surplus (revenues in excess of
expenditures) into a capital equipment replacement reserve for the purpose of creating a perpetual funding method
for replacing City capital equipment. Prior to any funds being spent, the budget amendment procedure must be
followed.
The table listed below is a summary of all reserve and contingency requirements for the General Fund.
25
City of Sebastian, Florida
Financial Policies
Use of Surplus Policies
Use of Surpluses
It is the intent of the City to use all surpluses generated to accomplish three goals: meeting reserve policies,
avoidance of future debt, and reduction of outstanding debt. The City will avoid using fund balances or year -end
surpluses to fund ongoing operating expenses.
Any surpluses realized in the General Fund at year -end shall be used first to meet reserve policies as set forth in the
Fund Balance Policies. Excess surplus will then be used for the following purposes, listed in order of priority:
Capital Replacement Programs. After General Fund reserves have been met, up to 50% of excess reserves may
be set aside to provide the cash necessary to implement capital replacement programs (e.g., vehicle and
equipment replacement and facility maintenance programs). Any excess surplus remaining should be carried
forward to the next fiscal year.
Cash Payments for Capital Improvement Program Projects. Using cash to purchase capital items that are
budgeted to be purchased with the proceeds from any debt will reduce the future debt burden of the City. This
strategy may be combined with retirement to reduce future debt service after performing a financial analysis to
determine the greatest net present value savings.
Cemetery Permanent Trust Fund. After all other needs have been satisfied, excess surpluses may be transferred
to the Cemetery Permanent Trust Fund that has been established to care for the Cemetery. The amounts
transferred shall be deemed corpus to the Cemetery Trust fund for future earnings growth to fund Cemetery care
and maintenance.
D Riverfront Redevelopment Agency. After all other needs have been satisfied; excess surpluses may be
transferred to the Riverfront Redevelopment Agency that has been established to provide infrastructure and
public facility needs.
Special Revenue Fund Surpluses
Local Option Gas Tax Revenue Fund A reserve will be maintained in an amount greater than or equal to fifteen
percent (15 of the annual Local Option Gas Tax Fund Expenditures budget for the purpose of alleviating the
impact of a decline in amounts collected on proposed capital expenditures.
Discretionary Sales Surtax Revenue Fund A reserve will be maintained in an amount greater than or equal to
ten percent (10 of the total annual Discretionary Sales Tax Fund Expenditures budget for the purpose of
alleviating the impact of decline in amounts collected on proposed capital expenditures and to provide sufficient
funds for unanticipated replacements of eligible capital improvements or equipment.
Discretionary Sales Tax revenues will be used in accordance with the following:
1. fund annual debt service payments for which this revenue source is pledged, then;
2. fund emergency vehicles, then;
3. fund pay -as -you go eligible capital improvements.
Stormwater Utility Revenue Fund A reserve will be maintained in an amount greater than or equal to fifteen
percent (15 of the total annual Stormwater Utility Revenue Fund Expenditures budget for the purpose of
providing sufficient funds for unanticipated major capital improvements and for the purpose of alleviating the
impact of a decline in amounts collected.
26
City of Sebastian, Florida
Financial Policies
Performance Measurement Policies
Establishing Performance Requirements
Annually, each department shall develop departmental performance measures that correspond with the department
programs and file them with the City Manager's Office. Goals should be related to core services of the department
and should reflect stakeholder needs. The measures should be of a mix of different types, including effectiveness,
efficiency, demand and workload. Measures should have sufficiently aggressive "stretch" goals to ensure
continuous improvement.
Workload Measures the quantity of activity for a department (e.g., number of calls responded to).
Demand Measures the amount of service opportunities (e.g.. total number of calls).
Efficiency Measures the relationship between output and service cost (e.g., average cost of the response to a
service call).
Effectiveness Measures the impact of an activity (e.g., percent of people who feel safe).
Department Directors shall establish performance measures for each program within their deparlrnent to monitor
and project program performance. These objectives must be linked to the departmental measures they support.
Supervisors shall insure that fair, objective and aggressive performance measures for each employee that directly
supports program objectives and departmental measures are part of their annual review.
Reporting Performance
Quarterly summaries of progress on goals and objectives and departmental performance measures will be provided
to the City Manager for publishing in the Council's Quarterly Budget to Actual Report.
Decision Making and Analysis
The City's Strategic Planning and budgeting decisions are based on a number of processes currently in place. The
specific tools used are:
Citizen Advisory Boards (e.g., Budget Review Committee) are teams made up of Residents and City staff to
address specific concerns and provide direction and feedback. Several such advisory boards currently exist;
Master Planning Specific functions and processes are included in written plans, such as the Comprehensive
Plan, Stormwater Master Plan, and the Airport Master Plan;
Fiscal Impact Model Allocation methodology that quantifies average and marginal revenues and the costs of
new development by land use type;
Revenue Forecasting Model Statistical time series analysis and tracking model of major revenue sources;
Performance Measurement System Quarterly performance evaluations and reports;
Capital Budgeting Tools Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and
Return on Investment (ROI) Analysis;
Five Year Financial Plan Multi -year forecasting of revenues and expenditures;
Ten Year Fleet Replacement Program Equipment replacement covering the useful life of all vehicle classes;
Ten Year Equipment and Maintenance Program maintenance and replacement schedule covering the useful
life of all equipment, other than vehicles;
Financial Trend Monitoring System Systematic analysis of major financial indicators;
27
City of Sebastian, Florida
Financial Policies
Capital Improvement Program Policies
Definition
Capital improvements include streets, buildings, building improvements, park expansions /improvements, new
parks, airport runways, infrastructure improvements, and major, one -time acquisitions of equipment. Projects in the
Capital Improvement Program generally cost more than $50,000 and last at least five years.
Alignment
The City shall coordinate the development of the Capital Improvement Program plan with the development of the
Strategic Plan and Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital
Improvement Element. Future operating expenditures and revenues associated with new capital improvements will
be projected and included in the Capital Improvement Program Forecasts.
Project Selection
All capital projects submitted for approval must be justified in terms of how the project supports the achievement of
the City's Strategic Priorities. Projects are prioritized and approved based on the relevancy of the project to the
City's Strategic Plan and the impact on the end stakeholder(s).
Capital Improvement Plan
The City shall adopt an annual Capital Budget based on the Capital Improvement Plan. Future capital improvement
expenditures necessitated by changes in population, real estate development, or in economic base will be calculated
and included in the capital improvement plan projections.
The originating department of the capital improvement project will identify the estimated costs and funding sources
for each capital project proposal before it is submitted to the City Council for approval.
The City shall make all capital improvements in accordance with an adopted Capital Improvement Plan.
The City will determine and use the most prudent financial methods for acquisition of capital improvement projects
based upon market conditions at the time of acquisition.
Capital Equipment Outlay
Definition
Capital equipment outlay is defined as capital assets purchased and/or constructed with a cost equal to or greater
than $750 (with the exception of computer software cost which is equal to or greater than $5,000) with a useful life
of one or more years
The City will determine and use the most prudent financial methods for acquisition of new or replacement capital
equipment, based upon market conditions at the time of acquisition.
Capital Replacement Programs The City shall establish equipment replacement and maintenance needs for at least
five -year periods and update this projection each year. From this projection, a maintenance and replacement
schedule shall be developed and implemented. Funding should be obtained through year -end surpluses as identified
in the Use of Surplus Policies. Maintenance programs shall be paid for on a pay -as- you -go basis.
Maintenance
The City shall maintain all capital assets at a level adequate to protect the City's capital investment to minimize
future maintenance and replacement costs.
Physical Inventory
An annual physical inventory (see Fixed Asset Policies) will be conducted to ensure that all capital assets listed in
the City's financial system are accounted for, and that sufficient internal control over capital items is exercised.
See Fixed Asset Policies for further information on capital purchases.
28
City of Sebastian, Florida
Financial Policies
Debt Management Policies
Market Review
The City, in conjunction with its Financial Consultant, shall review its outstanding debt annually for the purpose of
determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt
service costs. In order to consider the possible refunding of an issue, a present value savings of three percent (3
over the life of the respective issue, at a minimum, must be attainable.
Capital Improvements, equipment and facility projects shall be classified into "pay -as- you -go" and "debt
financing" classifications. Pay -as- you -go capital items will be $150,000 or less with lives of ten years or
less. Debt financing will only be used for major, non recurring items with a minimum of ten (10) years
useful life.
Debt Financing for Capital Assets
1. Short -term Borrowing
Short-term borrowing or lease /purchase contracts should be considered for financing major operating capital
equipment when the Finance Director, along with the City's Financial Consultant determines that this is in the
City's best financial interest. Lease /purchase decisions should have the concurrence of the appropriate
depailtuent /division head and should consider the net cost after factoring in anticipated maintenance expenditures.
2. Issuance of Debt
When the City finances capital projects by issuing bonds, it shall amortize the debt over a term not to exceed the
average useful life of the project(s) financed.
The City shall confine long -term borrowing to capital improvements and projects that have useful lives in excess of
twenty (20) years.
If General Obligation Bonds are issued, the City's goal will be to limit the maturity to fifteen (15) years. When
possible, the City shall use a special assessment or self supporting financing instead of general obligation bonds, so
those benefiting from the improvements will bear all or part of the cost of the project financed.
Debt Service Levels
Annual General Fund debt service expense, if any, will be limited to eight percent (8 of the General Fund
expenditures budget.
The City will limit its total outstanding General Obligation debt, if any, to five percent (5 of the assessed
valuation of taxable property.
The City will limit the amount of Variable Rate debt to fifteen percent (15 of the total debt outstanding.
Bond Ratings
The City, along with its Financial Consultant, shall periodically review possible actions to maintain or improve its
bond ratings by various rating agencies.
The City shall maintain good communications with bond rating agencies and its bond insurers about its financial
condition.
The City shall follow a policy of "full disclosure" in its Comprehensive Annual Financial Report and bond
prospectuses.
29
City of Sebastian, Florida
Financial Policies
Revenue Policies
Revenue Projections
The City shall estimate its annual revenues by objective and analytical processes.
The City shall maintain a diversified and stable revenue system to the extent provided by law to insulate it from
short-term fluctuations in any one revenue source.
User Fees
The City shall recalculate on a bi- annual basis the full cost of selected activities currently supported by user fees and
charges to identify the impact of inflation and other cost increases.
The City shall set fees and user charges for the Golf Course fund at a level that fully supports the total direct and
indirect costs of operation, including depreciation.
Reporting and Analysis
To ensure compliance with the adopted financial policies, the City Administrative Services Department shall
prepare analyses in conjunction with the annual budget process to assist departments /divisions with budget
projections. The analyses include the following:
Five Year Forecast of Revenues and Expenditures A planning tool prepared and used by the Administrative
Services Department to forecast and project various funds (General, Local Option Gas Tax, Discretionary Sales
Tax, Golf Course, Building, and Airport);
Financial Trend Monitoring System A set of financial trends and ratios used as leading indicators and as a
measurement of relative performance.
Revenue Manual A guide to the major revenue sources that indicates the source, calculation, legal
requirements, and accounting guidelines. Updated annually and included in the annual budget document.
Reserve Analysis The City Finance Director will annually review the reserve levels and produce a report that
indicates up -to -date reserve levels as compared to policy goals.
Investment Policies
Investment Management
The Administrative Services Department shall perform a cash flow analysis of all funds on a regular basis.
Disbursement, collection, and deposit of all funds will be scheduled to insure optimum cash availability. (See
Investment Policy.) When permitted by law, the City shall pool cash from each respective fund for investment
purposes. The City Finance Director shall manage all City investments with the assistance from a third -party
administrator to achieve optimal return on the City's investments.
Investment Analysis
The City shall review its investment policies established for investing surplus funds to account for changes in
legislation and market conditions on an annual basis.
The City shall prepare quarterly investment portfolio reports containing information on the securities being held and
the overall performance of the fund.
30
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FINANCIAL ACCOUNTING STRUCTURE
All operations of the City of Sebastian are accounted for by the use of fund accounting. This system
ensures the accountability of the City to its citizens, other governments, and creditors. Various funds are
established to track transactions for different types of resources. Each fund is a separate entity with its
own resources, liabilities, and residual balance. Departments within the City formed to carry out a specific
function are identified and accounted for within the system. Departmental functions may be funded from a
number of established funds. Funds with similar objectives, activities, and legal restrictions are grouped
together for reporting purposes.
Types of Funds
Governmental Funds: These funds account for general governmental activities, such as law enforcement,
which are largely supported by taxes and fees. They are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. All of the governmental funds are
budgeted funds, which include the following:
The General Fund includes all sources of revenue the city receives that are not designated for a
specific purpose. General Fund money may be used by the City Council for legal public purpose.
Special Revenue Funds account for resources received from special sources dedicated or
restricted to specific uses (such as certain grants and assessments).
Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments
of principal, interest, and other costs associated with long -term debt.
Capital Projects Funds account for the accumulation and use of resources for the
construction/acquisition of buildings, land, infrastructure, and other capital facilities.
Enterprise Funds: These funds account for those activities, which are provided by government on a basis
consistent with private enterprise. Enterprise Funds are expected to be self supporting through revenue
generated from the services provided. They are reported using the economic resources measurement focus
and the accrual basis of accounting. All of the enterprise funds are budgeted funds.
Permanent Funds: Permanent funds are used to report resources that are legally restricted to the extent
that only earnings, not principal, may be used for purposes that support the reporting government's
programs. All of the permanent funds are not budgeted funds.
Fiduciary Funds: The fiduciary funds are used to account for the collection and disbursement of monies
by the city on behalf of other governments and individuals, such as pension, cash bonds and refundable
cash deposits. All of the fiduciary funds are not budgeted funds.
31
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
Description of All Funds
General Fund (001) The General Fund is the general operating fund of the City. It is used to account for
all financial resources, except those to be accounted for in another fund. The majority of funding is from
ad valorem (property) taxes.
Special Revenue Funds Special Revenue Funds are used to account for the specific revenues that are
legally restricted to expenditures for specified purposes.
Local Option Gas Tax Fund (120) This fund is used to account for the government's share of motor
fuel tax revenues that are legally restricted to transportation related expenditures within the government's
boundaries.
Discretionary Sales Tax Fund (130) This fund is used to account for revenues generated by local
option one -cent sales tax. Monies are used for infrastructure improvements and equipment purchases.
Recreation Impact Fee Fund (160) This fund is used to account for recreation impact fees that are
restricted for use in the expansion or construction of recreational facilities.
Stormwater Utility Fee Fund (163) This fund is used to account for fees collected on a per unit basis
that are restricted for the purposes of managing the City's Stormwater system.
Law Enforcement Forfeiture Fund (190) This fund is used to account for the receipt of forfeited cash
and equipment associated with police activities and is restricted to police related equipment purchases and
community education initiatives.
Community Redevelopment Agency (CRA) (140) The CRA is a blended component unit of the City
and is accounted for as a special revenue fund of the City. The Governing Board is the City Council.
Management has included the CRA in the audited financial statement in accordance with Governmental
Accounting Standards Board (GASB) Statement No. 14, "Defining the Financial Reporting Entity A
separate budget adoption is required by the CRA Board; it is presented within this budget for adoption by
the City Council.
Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and
the payment of, general long -term debt principal, interest, and related costs.
Discretionary Sales Surtax Revenue Bonds Debt Service Fund (230) This fund is used to account for
the accumulation of discretionary sales tax monies pledged to pay the principal, interest, and fiscal charges
on the Discretionary Sales Surtax Revenue Bonds.
Stormwater Utility Revenue Bonds Debt Service Fund (263) This fund is used to account for the
accumulation of stormwater utility revenue pledged to pay the principal, interest, and fiscal charges on the
Stormwater Utility Revenue Bonds.
32
IC'ITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
Capital Project Funds These funds are used to account for financial resources designated for the
acquisition or construction of major capital facilities except those financed by enterprise funds.
General Capital Projects Fund (310) This fund is used to account for the construction of non-
stormwater related improvements and general capital construction projects. Governmental resources and
State grant revenues are used to finance the improvements in this fund.
Capital Improvements Fund (320) This fund is used to account for the accumulated resources
associated with infrastructure improvements such as drainage, parks and buildings.
Transportation Improvements Fund (330) This fund is used to account for transportation related
construction such as, roads, intersections, and sidewalks. These projects are normally funded with
governmental resources or proceeds from State and Federal grants.
Stormwater Improvements Fund (363) This fund is used to account for the construction of stormwater
related improvements. Stormwater Utility Revenue Bonds, Series 2003 and stormwater assessment fees
are used to finance the improvements in this fund.
Enterprise Funds Enterprise funds are used to account for operations (a) that are financed and operated
in a manner similar to private business enterprises where the intent of the governing body is that the
costs (expenses, including depreciation) of providing goods or services to the general public on a
continuing basis be financed or recovered primarily through user charges; or (b) where the governing
body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is
appropriated for capital maintenance, public policy, management control, accountability or other
purposes.
Golf Course Fund (410) This fund is used to account for the activities of the municipal golf course.
Airport Fund (450 and 455) These two funds are used to account for the activities of the
municipality's general aviation airport. Operations are accounted for in Fund 450 and capital projects are
accounted for in Fund 455.
Building Department Fund (480) This fund is used to account for the activities of the city's Building
Department.
Permanent Fund
Cemetery Permanent Fund (601) This fund is used to account for principal trust amounts received,
sale of cemetery lots and related interest income. One -half of the proceeds from cemetery lot sales and the
interest portion of the trust can be used to maintain the community cemetery.
Fiduciary Funds
Pension Trust Fund (620) This fund accounts for the activities of the Police Officer's Retirement
System, which accumulates resources for pension benefit payments to qualified officers.
Agency Fund (680) This fund accounts for deposits placed by bidders and developers to guarantee
performance pursuant to bid or contract and for deposits for use of city owned buildings and parks to
guarantee performance pursuant to contract.
33
Department/Division
Function
General
Fund
Enterprise
Fund
City Council
General Government
X
City Manager
General Government
X
City Clerk
General Government
X
City Attorney
General Government
X
Administrative Services
General Government
X
Management Information System
General Government
X
Growth Management
General Government
X
Police Administration
Public Safety
X
Police Operations
Public Safety
X
Police Detective
Public Safety
X
Police Dispatch
Public Safety
X
Police Code Enforcement
Public Safety
X
Road and Maintenance
Transportation
X
Stormwater Utility
Physical Environment
X
Central Garage
Transportation
X
Parks and Recreation
Cultural /Recreation
X
Cemetery
Physical Environment
X
Facilities Maintenance
General Government
X
Non Departmental
General Government
X
Golf Course Administration
Cultural/Recreation
X
Golf Course Greens Division
Cultural /Recreation
X
Golf Course Cart Division
Cultural /Recreation
X
Airport Administration
Transportation
X
Building
Public Safety
X
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
DEPARTMENT /DIVISION AND FUNCTION RELATIONSHIP SUMMARY
This table summarizes the relationship between City departments /divisions and the funds in the accounting
and budgetary groupings previously described. In addition, the accounting functions used to summarize
the operating expenditures /expenses for each department/division are listed.
34
CITY
CLERK
POLICE
ADMINISTRATION
OPERATIONS
DETECTIVE
DISPATCH
CODE ENFORCEMENT
1
CITY OF SEBASTIAN, FLORIDA
ORGANIZATIONAL CHART
CITIZENS OF
SEBASTIAN
CITY COUNCIL
CITY
MANAGER
ADMINISTRATIVE
SERVICES I
MANAGEMENT I
INFORMATION
GROWTH
MANAGEMENT I
GOLF COURSE I
AIRPORT
BUILDING I
DEPARTMENT
35
1
1
BOARDS
COMMISSIONS
CITY
ATTORNEY
PUBLIC WORKS
ROADS
MAINTENANCE I
H
CENTRAL GARAGE
CEMETERY
STORMWATER
PARKS RECREATION
FACILITIES
MAINTENANCE
FISCAL YEAR 2010 -2011 BUDGET CALENDAR
DATE DAY EVENT
02/08/10 Monday Budget Advisory Committee @6:00pm 1 Quarterly Report Review/Budget Calendar Review
02/24/10 Wednesday City Council @6:30pm 1 st Quarterly Report approval/Budget Calendar Approval
03/03/10 Wednesday FLC Revenue Enhancement Training @4:00pm City Council/Budget Advisory Committee
04/02/10 Friday Departments receive instructions on Capital Improvement Program
04/12/10 Monday Budget Instruction Packets distributed to Department Directors
04/16/10 Friday Departments submit Capital Improvements Program Request to Finance Director
04/29/10 Thursday Departments submit Budget Request to Finance Director
05/03/10 Monday Budget Advisory Committee @6:00pm 2" Quarterly Report Review
05/12/10 Wednesday City Council @6:30pm 2 Quarterly Report Approval
05/17/10 Monday Budget Advisory Committee @6:00pm Roundtable Discussion
05/19/10- 05/26/10 Wednesday Wednesday City Manager review with Departments on Budget and Capital Improvements Program
06/01/10 Tuesday Estimate of Property Value received from Property Appraiser
06/11/10 Friday City Manager's Budget Projections sent to Budget Advisory Committee
06/14/10 Monday Budget Advisory Committee @6:00pm Review Recommended Budget/Roundtable Discussion
06/15/10 Tuesday Parks and Recreation Board Discussion of Recreation Impact Fee Capital Improvements
07/01/10 Thursday Form DR -420 Certified Taxable Values received from Property Appraiser
07/09/10 Friday City Manager's Recommended Budget submitted to City Council
07/12/10 Monday Budget Advisory Committee @6:00pm Final Discussion on Report to City Council
07/26/10 Monday Parks and Recreation Board Discussion of Recreation Impact Fee Capital Improvements
07/28/10 Wednesday Capital Improvements Program submitted to City Council and Planning Board
07/28/10 Wednesday City Council @6:30pm Approval of Proposed Millage
07/29/10 Thursday Form DR -420 Certification of Proposed Millage delivered to Property Appraiser
08/05/10 Thursday Planning Board @7:OOpm Approval of Capital Improvements Program
08/11/10 Wednesday City Council @6:30pm Discussion of Capital Improvements Program
08/18/10 Wednesday Budget Advisory Committee @6:00pm 3r Quarterly Report Review
08/23/10 Monday City Council @5:30pm Special Meeting/Workshop on Proposed Budget
08/25/10 Wednesday City Council @6:30pm 3` Quarterly Report Approval
09/02/10 Thursday Final Adoption of County School Board Budget @7:00pm
09/08/10 Wednesday First Public Hearing on County Budget @5:01pm
09/13/10 Monday City Council @5:30pm Special Meeting for First Public Hearing on City Budget and
Approval of Capital Improvements Program
09/15/10 Wednesday Final Adoption of County Budget @5:01pm
09/18/10 Saturday Advertising of the Final Millage Rate and City Proposed Budget
09/22/10 Wednesday CRA Meeting @5:30pm Special Meeting for Adoption of CRA Budget
City Council @6:30pm Regular Meeting and Final Public Hearing on City Budget
09/23/10 Thursday Resolutions Adopting Final Millage and Budget sent to Property Appraiser and Tax Collector
36
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
BUDGET PROCESS
The Finance Director coordinates the budget process. The formal budgeting process, which begins in March and ends
in September, provides the primary mechanism by which key decisions are made regarding the levels and types of
services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on
the basis of information provided by city departments, outside agencies, current rate structures, historical data and
statistical trends.
Budget Planning Phase
The City maintains a Capital Improvement Program (CIP) as part of the Comprehensive Redevelopment Plan of the
City of Sebastian in order to plan for the future needs of capital facilities and infrastructures (see Capital Improvement
Program section). This plan covers a five -year period, and identifies major capital projects, as well as the means by
which they will be financed. The City adopts the annual capital budget along with the operating budget. As part of the
planning process, the operating impact of capital projects must be considered and incorporated into the operating
budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples,
and training materials.
Budget Preparation
The process of developing the operating budget begins officially in March of each year. The budget preparation
process provides department directors an opportunity to examine their program(s) of operation, to propose changes in
current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay
items. The Administrative Services Department works closely with depaitment/divisions to formulate performance
measures for the upcoming fiscal year and assist with new personnel requests.
In April each year, basic operating budget request forms, and data on prior year appropriations are distributed to the
departments. Each department director must compile a budget request for the new fiscal year and enter the budget
request and justification into the Microsoft Excel format forms.
Budget Review
During the budget review phase, the City Manager and Administrative Services Department analyze new positions,
operating and capital budget requests; review service levels and compile revenue estimates. Budget recommendations
regarding requests for new personnel and capital are based on: 1) program priorities as submitted by department
directors; and 2) available funding after current services are budgeted (funding levels required to maintain the status
quo). The City Manager's recommendations on operating and capital budgets and new personnel requests are reviewed
with department directors.
In May, a briefing on the general status and relevant issues regarding the current year's budget is provided to the
Budget Advisory Committee. In June, the City Manager's recommended budget is distributed to Budget Advisory
Committee members and additional meetings are scheduled as determined by the Budget Advisory Committee.
Budget Adoption
The formal adoption process begins with the Budget Advisory Committee's presentation to City Council in August at a
budget workshop. The workshop provides council members an opportunity to review the budget submission and
capital improvement program with department heads to ensure that the requests meet the best interests of the City of
Sebastian and its citizens.
37
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The final step before budget adoption is to hold two budget hearings to present the proposed millage rate and budget.
This essential step provides a means for the citizens to comment directly to the Mayor and City Council regarding
priorities. According to State regulations, the first public hearing must be held within 80 days of certification of
property values but not earlier than 65 days after certification. At this hearing, the City presents the proposed millage
rate and tentative budget and, if the millage rate to be adopted is higher, the percent difference from the rolled -back
rate is announced at this time.
Within 15 days of the first hearing, the City must advertise its intent to adopt a final millage rate and budget. Finally,
the millage rate and budget are adopted by separate resolutions of the City Council at the second hearing which must
be held not less than two days or more than five days after the day that the advertisement is first published.
Budget Implementation
The budget process does not end with legal adoption of the budget. The Administrative Services Department staff
along with City departments, monitors the budget throughout the fiscal year. An integrated financial software system
provides budgetary control and various budgetary reports to aid in this process. Budget adjustments are allowed
through budget line item transfers and budget amendments. The budget amendment criteria is listed below:
1. Total fund appropriations changes must be approved by the City Council.
2. Uses of contingency appropriations must be specifically approved by the City Council.
3. Shifts in appropriations within fund totals may be done administratively on the authority of the City manager.
In most cases the City Manager will request City Council's approval since the item prompting the change will
usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for
appropriation transfers and delegation of budget responsibility are established by the City manager.
4. A Budgetary Control System is maintained to ensure compliance with the budget. Quarterly budget status
reports are provided to the City Council comparing actual versus budgeted revenue and expense activity for all
budgeted funds.
Any unexpended appropriations lapse at the close of the fiscal year.
38
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GENERAL FUND
The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal
Year 2010 -2011 is $10,454,340. The General Fund is used to account for all financial resources,
except those required to be accounted for in another fund.
As shown in the graph below, the largest source of revenue within the General Fund is taxes and
franchise fees. This category includes Ad Valorem Taxes, Utility Service Tax, and Franchise Fees. The
majority of the Intergovernmental Revenues comes from state shared revenues, such as Local Half
Cent Sales Tax and Municipal Revenue Sharing. Transfers -In from other funds represent 8.8% of
revenues for the General Fund. Table G -1 and Table G -2 presented on the following pages compare
the Fiscal Year 2010 -11 estimated revenue sources with budget and actual of prior years.
Miscellaneous Revenue Transfers -ln
3.2%
7.0%
Franchise Fees Ad Valorem Taxes
13.9% 29.6%
Fines and Forfeitures
0.6%
Charges For Services
2.7%
General Fund Revenues
Source of Funds
Intergovernmental
Revenue Licenses and Permits
17.6% 0.4%
Utility Service Tax
24.9%
City services are provided mainly through the General Fund revenues. The graph presented below
shows that 44.7% of total expenditures are allocated to public safety related activities. Other city
services, excluding golf course, airport administration, and building department, are included in
general government, transportation, cultural recreation, and physical environment.
Transportation
9.6%
Physical
Environment
10.4%
General Fund Expenditure
Use of Funds
Parks and Recreation
8.9%
Public Safety
45.6%
General Government
25.5%
39
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GENERAL FUND REVENUE
Code: 001501
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
FY 2009 -10 Projected Revenues:
TABLE G -1
The Fiscal Year 2010 -2011 proposed budget for General fund Revenue and Other Sources is $10,654,340. This is $176,985 less
than projected 2009 -2010 General fund revenue of $10,831,325.
Amended Projected FY 10 -11
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 Projected
Description Actual Actual Actual Budget Budget Budget Difference
Taxes and franchise fees 7,860,179 8,096,206 7,945,511 7,531,430 7,623,661 7,179,708 (443,953)
Licenses and permits 186,875 160,947 29,151 51,400 40,650 44,650 4,000
Inter governmental revenue 2,221,215 2,141,810 2,000,872 1,723,105 1,838,715 1,836,540 (2,175)
General government charges for service 387,058 319,123 288,881 289,147 291,447 286,550 (4,897)
Fines and forfeits 64,463 46,132 59,411 55,000 55,500 65,500 10,000
Interest earnings 340,759 202,382 194,126 220,000 79,500 89,500 10,000
Rents and royalties 95,877 99,284 80,652 95,700 66,400 80,800 14,400
Sales of assets 33,553 14,168 9,009 12,500 22,500 22,500
Contributions/donations 32,876 33,882 28,462 24,350 28,350 23,850 (4,500)
Other miscellaneous revenues 40,745 40,644 84,623 70,640 36,065 88,015 51,950
Total revenues 11,263,600 11,154,578 $10,720,698 $10,073,272 $10,082,788 9,717,613 (365,175)
Interfund transfers 727,860 536,538 821,538 764,888 764,888 736,727 (28,161)
Decrease in Fund Balance 88,337 85,079 482,962 84,021 (16,351) 16,351
Total revenues and other sources 12,079,797 11,776,195 $12,025,198 $10,922,181 $10,831,325 $10,454,340 (376,985)
1. Taxes and franchise fees Decrease results from decrease in property values. Same 3.3456 millage as last year.
2. Licenses and permits Slightly increased from Fy 09/10 projected.
3. Intergovernmental Decrease in sales taxes due to overall economic downturn.
4. General government charges for service slight net decrease due to reevaluation of allocations made to enterprise funds.
5. Fines and forfeits Projection slightly higher than FY 2009 -10.
6. Interest earnings Slight increase projected for FY 09/10.
7. Rents and royalties Projection increased from FY 2010-11.
8. Sales of assets Projection remains unchanged for FY 2010 -11.
9. Contributions/Donations Some decrease expected for FY 2010 -11.
10. Other miscellaneous revenues Increase due to expected rebate of property insurance premium
11. Interfund transfers Decrease mainly due to reduction in transfer from Cemetery Trust Fund.
40
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
TAXES
311000 Current Ad Valorem Taxes
4,527,671
4,634,338
4,225,106
3,694,546
3,735,487
3,097,353
311001 Delinquent Ad Valorem Taxes
0
2,906
41,236
2,500
15,000
15,000
311002 Penalty on Delinquent Taxes
9,429
8,419
10,458
7,500
10,000
10,000
TOTAL AD VALOREM TAXES
4,537,100
4,645,663
4,276,800
3,704,546
3,760,487
3,122,353
FRANCHISE FEES
313100 Electric Franchise Fees
1,055,082
1,140,994
1,260,484
1,287,283
1,312,813
1,385,000
313700 Solid Waste Franchise Fees
51,616
58,768
66,769
64,933
66,161
65,085
TOTAL FRANCHISE FEES
1,106,697
1,199,762
1,327,253
1,352,216
1,378,974
1,450,085
UTILITY SERVICE TAXES
314100 Electric Utility Service Tax
1,113,771
1,130,033
1,174,792
1,165,611
1,357,000
1,462,000
314300 Water Utility Service Tax
216,655
217,920
219,953
223,049
216,200
220,570
314800 Propane Utility Service Tax
33,903
30,408
29,606
30,000
29,000
29,000
314950 CST Revenue Sharing
852,052
872,420
917,107
1,056,008
882,000
895,700
TOTAL UTILITY SERVICE TAXES
2,216,381
2,250,781
2,341,458
2,474,668
2,484,200
2,607,270
TOTAL TAXES FRANCHISE FEES
7,860,179
8,096,206
7,945,511
7,531,430
7,623,661
7,179,708
LICENSES AND PERMITS
321000 Business Taxes
116,106
107,083
0
0
0
0
321 100 Business Tax Penalties /Transfers
2,683
0
0
0
0
0
321050 Contractor License
0
0
0
0
0
0
321 150 Contractor License Penalties
0
0
0
0
0
0
322050 Building Permits
0
0
0
0
0
0
322060 Driveway Permit Fees
11,900
7,600
5,925
7,500
7,500
7,500
322075 Reinspection Fees
220
70
0
0
0
0
322700 Accessory Structure
350
100
100
0
0
0
322900 Other Permits Fees
1,507
1,877
2,256
1,500
1,750
1,750
329100 Zoning Fees
12,513
18,017
7,800
15,000
10,000
12,000
329200 Site Plan Review Fees
23,100
16,450
7,300
16,000
10,000
12,000
329300 Plat Review Fees
10,550
2,950
750
5,000
5,000
5,000
329400 Plan Checking Fees
6,257
5,200
3,400
5,000
5,000
5,000
329500 Alarm Permits
1,290
1,500
1,320
1,200
1,200
1,200
329600 De- Watering Permits
400
100
300
200
200
200
TOTAL LICENSES AND PERMITS
186,875
160,947
29,151
51,400
40,650
44,650
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GENERAL FUND REVENUE DETAIL
Code: 001501
TABLE G -2
General Fund Revenues Detail
41
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
INTERGOVERNMENTAL REVENUE:
FEDERAL GRANTS
331200 Fed Grant Public Safety
1,652
19,458
41,743
30,867
50,325
40,000
331204 Fed LLEBG
3,500
0
0
10,000
4,000
5,000
331901 FEMA Federal Grant
14,919
9,946
0
0
0
0
331902 FHWA Grant
0
0
0
0
0
0
TOTAL FEDERAL GRANTS
20,071
29,404
41,743
40,867
54,325
45,000
STATE GRANTS
334100 FL Urban Forestry Grant
0
0
0
0
0
0
334900 FEMA -State matching
0
0
0
0
0
0
334901 FEMA -State Grant
0
0
0
0
0
0
TOTAL STATE GRANTS
0
0
0
0
0
0
STATE SHARED REVENUES
335120 Municipal Revenue Sharing
461,588
424,592
373,205
335,000
349,570
345,000
335122 8th Cent Motor Fuel Tax
171,313
159,488
149,968
133,000
142,220
142,000
335140 Mobile Home Licenses
11,210
9,844
9,621
10,000
10,000
11,000
335150 Alcohol Beverage Licenses
10,071
10,275
10,700
10,000
10,700
10,700
335180 Local Half -Cent Sales Tax
1,429,342
1,385,407
1,277,853
1,194,238
1,271,900
1,282,840
335200 Police Pension State Shared Revenue
117,621
122,800
137,782
0
0
0
TOTAL STATE SHARED REVENUES
2,201,144
2,112,406
1,959,129
1,682,238
1,784,390
1,791,540
TOTAL INTER -GOV'T REVENUE
2,221,215
2,141,810
2,000,872
1,723,105
1,838,715
1,836,540
CHARGES FOR SERVICES
341910 Sales -Maps Publications
55
157
25
50
50
50
341920 Cert. Copying, Record Search
2,576
2,467
2,171
1,800
1,800
1,800
341930 Election Fees
366
549
488
0
0
0
342100 PD Overtime Service Fees
7,453
13,184
5,025
10,000
14,000
14,000
342200 PD Fingerprinting
1,585
1,367
1,643
1,200
1,200
1,200
343805 Cemetery Fees
6,977
12,791
11,549
7,500
10,000
10,000
347550 Skate Facility Fees
14,905
8,637
6,358
10,000
6,500
6,500
347555 Tennis Facility Fees
19,063
22,407
18,910
20,000
21,000
21,000
347556 County Impact Fees Admin. Fees
7,870
11,890
2,325
5,000
3,000
5,000
347557 Community Center Rec Revenues
44,107
40,444
38,947
40,000
40,000
40,000
349140 RRD- Management Fees
36,575
12,826
13,202
13,202
13,202
13,202
349410 Golf Course Management Fees
42,958
50,036
49,509
54,460
54,460
59,906
349450 Airport- Management Fees
42,958
50,036
52,592
47,755
47,755
42,980
349455 Maintenance Service Fees -AP
1,130
2,695
1,329
1,500
1,800
1,800
349480 Building Dept Administrative Fees
157,511
83,394
84,089
75,680
75,680
68,112
349485 Maintenance Services Fees -Bldg Dept.
969
1,031
719
1,000
1,000
1,000
349900 Project Personnel /Equipment Services
0
0
0
0
0
0
349950 Special Events Pers Svc Fees
0
5,212
0
0
0
0
TOTAL CHGS FOR SERVICE
387,058
319,123
288,881
289,147
291,447
286,550
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
General Fund Revenues Detail Continued
42
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
FINES AND FORFEITS
351100 Court Fines
32,844
21,395
18,507
25,000
12,500
12,500
351115 Police Education -$2.00 Funds
4,821
2,707
2,394
3,000
1,500
1,500
351120 Drivers Education
12,504
4,334
2,771
5,000
2,500
2,500
351130 Court Costs
0
0
0
0
0
0
351140 Parking Fines
5,780
1,990
700
1,000
1,000
1,000
354100 Code Enforcement Fines
7,039
12,602
34,402
20,000
35,000
45,000
359000 OtherFines/Forfeits
1,476
3,104
637
1,000
3,000
3,000
TOTAL FINES AND FORFEITS
64,463
46,132
59,411
55,000
55,500
65,500
MISCELLANEOUS REVENUE:
INTEREST EARNINGS
361100 Interest Income
180,243
151,388
183,892
200,000
76,000
86,000
361105 State Board Interest Earnings
155,860
47,670
6,030
15,000
2,500
2,500
361121 Special Assessment Interest
0
0
3,357
0
0
0
361150 Other Interest
4,656
3,324
847
5,000
1,000
1,000
TOTAL INTEREST EARNINGS
340,759
202,382
194,126
220,000
79,500
89,500
RENT AND ROYALTIES
362100 Rents and Royalties
2,703
3,768
3,843
3,700
4,400
4,400
362150 Nontaxable Rent
93,174
95,516
72,960
92,000
62,000
76,400
363150 Special Assessment Riverfront
0
0
3,849
0
0
0
TOTAL RENT AND ROYALTIES
95,877
99,284
80,652
95,700
66,400
80,800
SALE OF FIXED ASSETS
364100 Sale of Fixed Assets
31,770
4,994
3,925
10,000
16,000
16,000
365000 Sale of Surplus Material /Scrap
1,783
9,174
5,084
2,500
6,500
6,500
TOTAL SALES OF FIXED ASSETS
33,553
14,168
9,009
12,500
22,500
22,500
CONTRIBUTIONS/DONATIONS
366000 Contributions Donations
250
200
14,649
0
14,500
10,000
366100 Donatons Car Seat Program
195
222
(642)
0
0
0
366150 75th Annuversary Revenues
1,568
350
250
350
350
350
366200 Contribution/Greer Trust
19,120
20,400
6,740
10,000
6,000
6,000
366604 Donations Public Safety Employees
1,305
1,657
1,785
2,000
2,000
2,000
366605 Donations General Empl Fund
2,462
2,583
3,030
3,500
3,000
3,000
366805 4th of July Donations
7,976
8,470
2,650
8,500
2,500
2,500
TOTAL CONTRIBUTIONS/DONATIONS
32,876
33,882
28,462
24,350
28,350
23,850
OTHER MISCELLANEOUS REVENUES
367000 Gain/Loss on Sale of Investments
0
0
(8,218)
0
0
0
369100 Motor Fuel Tax Rebate
12,083
12,286
12,466
12,000
12,000
12,000
369200 Insurance Proceeds
5,933
10,940
3,785
5,000
2,000
3,000
369400 Reimbursements
11,826
19,422
57,078
20,000
15,000
61,000
369900 Other Miscellaneous Revenues
8,390
4,713
9,956
10,000
5,000
10,000
369955 Vend Mach Sales -Gen Empl Fund
1,898
1,453
1,323
2,000
1,500
1,500
369995 Cash Over /Short
3
14
15
15
15
15
369999 Prior Year Recoveries
612
(8,184)
0
21,625
550
500
TOTAL OTHER MISCELLANEOUS REV.
40,745
40,644
84,623
70,640
36,065
88,015
TOTAL MISCELLANEOUS REVENUE
543,810
390,360
396,872
423,190
232,815
304,665
TOTAL REVENUES
11,263,600
11,154,578
10,720,698
10,073,272
10,082,788
9,717,613
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
General Fund Revenues Detail Continued
43
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
INTERFUND TRANSFERS
381120 Transfer from 120 LOGT
0
0
215,784
175,000
175,000
175,000
381130 Transfer from 130 DST
219,738
0
0
0
0
0
381140 Transfer from 140 CRA
0
0
60,000
60,000
60,000
60,000
381163 Transfer from 163 STORMWATER
466,576
500,000
512,500
500,000
500,000
500,000
381601 Transfer from 601 CEMETERY TRUST
41,546
36,538
33,254
29,888
29,888
1,727
TOTAL INTERFUND TRANSFERS
727,860
536,538
821,538
764,888
764,888
736,727
TOTAL REVENUES AND TRANSFERS
11,991,460
11,691,116
11,542,236
10,838,160
10,847,676
10,454,340
OTHER FINANCING SOURCES
389991 Decrease in Fund Balance
88,337
85,079
482,962
84,021
(16,351)
0
TOTAL OTHER SOURCES
88,337
85,079
482,962
84,021
(16,351)
0
TOTAL REV. AND OTHER SOURCES
12,079,797
11,776,195
12,025,198
10,922,181
10,831,325
10,454,340
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
General Fund Revenues Detail Continued
44
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Table G -3 lists General Fund expenditures by department /division. Table G -4 lists individual
department /division details broken down by salaries benefits, operating expenses and capital outlay.
TABLE G -3
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT /DIVISION
Change
Amended FY 10 /11 From
Org FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 Adopted FY 09/10 Increase
Code Description Actual Actual Actual Budget Projected Budget Budget (Decrease)
010001 City Council 56,167 50,101 51,313 52,117 49,686 49,708 (2,409) -4.8%
010005 City Manager 229,643 259,187 270,318 254,480 250,381 234,642 (19,838) -7.9%
010009 City Clerk 368,020 272,331 290,270 296,444 292,166 272,792 (23,652) -8.1%
010010 City Attorney 200,960 215,665 184,450 125,340 125,775 125,785 445 0.4%
010020 Administrative Services 591,086 660,776 556,216 492,658 489,502 478,562 (14,096) -2.9%
010021 Management Information Sys. 222,310 222,868 262,444 266,913 260,138 248,908 (18,005) -6.9%
010041 Police Administration 1,092,905 978,191 1,095,779 676,408 663,305 663,341 (13,067) -2.0%
010043 Police Operations 2,548,208 2,414,034 2,606,975 2,326,723 2,274,909 2,368,032 41,309 1.8%
010047 Police Detective Division 736,917 730,737 661,582 1,048,622 1,086,408 1,113,656 65,034 6.0%
010049 Police Dispatch Unit 419,926 472,647 495,769 486,195 502,765 480,087 (6,108) -1.2%
010045 Code Enforcement Division 188,122 155,213 139,478 137,840 134,678 137,759 (81) -0.1%
010052 Roads and Maintenance 1,281,454 1,193,224 1,241,246 888,638 918,146 876,789 (11,849) -1.3%
010053 Stormwater Utility 1,313,395 1,275,691 1,268,576 1,153,181 1,109,726 1,092,457 (60,724) -5.5%
010054 Garage 283,884 158,370 218,740 211,761 211,865 130,934 (80,827) -38.2%
010056 Facilities Maintenance 206,085 264,322 275,126 267,197 257,760 252,565 (14,632) -5.7%
010057 Parks and Recreation 1,022,993 1,100,415 1,148,407 1,017,020 1,016,873 927,627 (89,393) -8.8%
010059 Cemetery 134,988 198,134 167,293 156,211 145,404 105,232 (50,979) -35.1%
010080 Growth Management 379,193 382,516 380,503 437,156 423,773 358,557 (78,599) -18.5%
010099 Non Departmental 803,540 771,776 710,713 627,277 618,065 536,907 (90,370) -14.6%
Total General Fund Expenditures 12,079,797 11,776,197 12,025,198 10,922,181 10,831,325 10,454,340 (467,841) -4.3%
Total Revenues and Transfers 11,991,460 11,691,1 16 11,542,236 10,838,160 10,847,676 10,454,340 (393,336) -3.6%
Change in Fund Balance (88,337) (85,081) (482,962) (84,021) 16,351 (0) 84,021
45
PERSONAL SERVICES
2,047,576
2,133,640
2,379,437
2,145,755
2,079,943
2,212,532
OPERATING EXPENDITURES
240,292
244,162
155,811
154,097
164,185
155,500
CAPITAL OUTLAY
260,340
36,232
71,727
26,871
30,781
TOTAL
2,548,209
2,414,034
2,606,975
2,326,723
2,274,909
2,368,032
PERSONAL SERVICES
993,426
864,466
965,085
545,048
543,909
545,161
OPERATING EXPENDITURES
98,073
96,942
130,694
131,360
119,396
118,180
CAPITAL OUTLAY
1,407
16,783
TOTAL
1,092,905
978,191
1,095,779
676,408
663,305
663,341
PERSONAL SERVICES
193,365
209,562
78,310
OPERATING EXPENDITURES
7,595
6,103
106,140
125,340
125,775
125,785
CAPITAL OUTLAY
TOTAL
200,960
215,665
184,450
125,340
125,775
125,785
PERSONAL SERVICES
470,194
577,960
475,013
408,939
401,632
397,517
OPERATING EXPENDITURES
117,350
82,816
81,202
83,719
87,870
81,045
CAPITAL OUTLAY
3,542
TOTAL
591,087
660,776
556,216
492,658
489,502
478,562
PERSONAL SERVICES
284,317
242,901
250,520
240,794
240,794
243,373
OPERATING EXPENDITURES
83,703
29,430
39,750
55,650
51,372
29,419
CAPITAL OUTLAY
TOTAL
368,020
272,331
290,270
296,444
292,166
272,792
PERSONAL SERVICES
223,153
254,023
260,836
250,455
244,844
229,734
OPERATING EXPENDITURES
6,490
5,164
9,482
4,025
5,537
4,908
CAPITAL OUTLAY
TOTAL
229,643
259,187
270,318
254,480
250,381
234,642
PERSONAL SERVICES
21,892
22,779
22,753
22,742
22,763
22,761
OPERATING EXPENDITURES
34,275
27,322
28,560
29,375
26,923
26,947
CAPITAL OUTLAY
19,351
9,329
4,457
20,623
TOTAL
56,167
50,101
51,313
52,117
49,686
49,708
PERSONAL SERVICES
189,323
198,088
209,848
206,855
203,625
203,713
OPERATING EXPENDITURES
13,636
15,450
48,139
39,435
35,890
40,195
CAPITAL OUTLAY
19,351
9,329
4,457
20,623
20,623
5,000
TOTAL
222,309
222,867
262,444
266,913
260,138
248,908
PERSONAL SERVICES
314,240
344,247
364,709
372,436
370,753
338,982
OPERATING EXPENDITURES
32,143
35,844
15,794
64,720
53,020
19,575
CAPITAL OUTLAY
32,810
2,425
TOTAL
379,192
382,516
380,503
437,156
423,773
358,557
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Department
2007
Actual
2008
Actual
2009
Actual
2010
Budget
2010
Projected
2011
Budget
CITY COUNCIL
CITY MANAGER
CITY CLERK
ITY ATTORNEY
ADMINISTRATIVE SERVICES
MANAGEMENT INFORMATION SERVICES
GROWTH MANAGEMENT
TABLE G -4
General Fund Expenditure by Department /Division
POLICE DEPARTMENT ADMINISTRATION
NT OPERATIONS
46
PERSONAL SERVICES
167,339
115,045
119,031
116,993
116,993
116,564
OPERATING EXPENDITURES
20,783
22,740
20,447
20,847
17,685
21,195
CAPITAL OUTLAY
17,427
TOTAL
188,121
155,212
139,478
137,840
134,678
5 137,759
PERSONAL SERVICES
115,606
125,618
138,155
136,622
124,554
87,157
OPERATING EXPENDITURES
19,382
23,006
22,131
19,589
20,850
18,075
CAPITAL OUTLAY
49,509
7,007
TOTAL
134,987
198,133
167,293
156,211
145,404
105,232
PERSONAL SERVICES
375,306
456,751
485,844
482,826
500,115
473,697
OPERATING EXPENDITURES
24,100
14,756
3,615
3,369
2,650
6,390
CAPITAL OUTLAY
20,520
1,140
6,310
TOTAL
419,926
472,647
495,769
486,195
502,765
480,087
PERSONAL SERVICES
392,400
540,745
525,786
606,040
603,202
596,056
OPERATING EXPENDITURES
774,253
679,136
739,766
545,541
504,952
496,401
CAPITAL OUTLAY
146,742
55,810
3,024
1,600
1,572
TOTAL
1,313,395
1,275,691
1,268,576
1,153,181
1,109,726
1,092,457
PERSONAL SERVICES
236,901
127,864
174,408
172,001
180,795
111,363
OPERATING EXPENDITURES
38,890
30,506
41,387
27,760
31,070
19,571
CAPITAL OUTLAY
8,093
2,945
12,000
TOTAL
283,884
158,370
218,740
211,761
211,865
130,934
PERSONAL SERVICES
1,068,726
986,384
1,070,698
750,125
747,348
751,949
OPERATING EXPENDITURES
193,805
194,555
165,296
138,513
145,798
124,840
CAPITAL OUTLAY
18,923
12,285
5,252
25,000
TOTAL
1,281,454
1,193,224
1,241,246
888,638
918,146
876,789
PERSONAL SERVICES
722,825
811,308
879,834
781,774
774,801
689,547
OPERATING EXPENDITURES
252,262
268,072
268,573
235,246
239,597
225,280
CAPITAL OUTLAY
47,906
21,036
2,475
12,800
TOTAL
1,022,994
1,100,416
1,148,407
1,017,020
1,016,873
927,627
PERSONAL SERVICES
605,435
613,450
572,907
959,403
996,424
1,022,212
OPERATING EXPENDITURES
105,502
115,587
85,903
89,219
89,984
91,444
CAPITAL OUTLAY
25,980
1,700
2,772
TOTAL
736,916
730,737
661,582
1,048,622
1,086,408
1,113,656
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Department
2007
Actual
2008
Actual
2009
Actual
2010
Budget
2010
Projected
2011
Budget
POLICE DEPARTMENT DETECTIVE
ARTMENT DISPATCH
TABLE G -4
General Fund Expenditure by Department /Division Continued
ROADS AND MAINTENANCE
STORMWATER UTILITY
47
PERSONAL SERVICES
8,524,465
8,728,170
9,113,545
8,331,045
8,282,240
8,170,190
OPERATING EXPENDITURES
2,964,066
2,824,350
2,808,158
2,530,042
2,468,634
2,266,350
CAPITAL OUTLAY
587,265
223,676
103,494
61,094
80,451
17,800
GRANTS AND AIDS
4,000
INTERFUND TRANSFERS OUT
CONTINGENCY
TOTAL GENERAL FUND
12,079,795
11,776,195
12,025,198
10,922,181
10,831,325
10,454,340
PERSONAL SERVICES
6,087
1,268
22,687
15,000
15,000
15,000
OPERATING EXPENDITURES
793,453
770,508
688,026
612,277
603,065
521,907
GRANTS AND AIDS
4,000
INTERFUND TRANSFERS OUT
CONTINGENCY
TOTAL
803,540
771,776
710,713
627,277
618,065
536,907
PERSONAL SERVICES
N/A
N/A
N/A
N/A
N/A
N/A
OPERATING EXPENDITURES
N/A
N/A
N/A
N/A
N/A
N/A
CAPITAL OUTLAY
N/A
N/A
N/A
N/A
N/A
N/A
TOTAL
N/A
N/A
N/A
N/A
N/A
N/A
PERSONAL SERVICES
96,355
102,071
117,684
117,237
114,745
112,872
OPERATING EXPENDITURES
108,080
162,251
157,442
149,960
143,015
139,693
CAPITAL OUTLAY
1,650
TOTAL
206,085
264,322
275,126
267,197
257,760
252,565
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
T
TABLE G -4
General Fund Expenditure by Department /Division Continued
Department
2007
Actual
2008
Actual
2009
Budget
2010
Budget
2010
Projected
2011
Budget
WORKS FACILITIES MAINTENANCE
TALS
48
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CITY COUNCIL
City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City
Council directs the offices of the City Manager, City Attorney and City Clerk, adopts the City's annual budget,
adopts and amends the Code of Ordinances and LDC, hears appeals to decisions of the Planning and
Zoning Commission, acts as the Community Redevelopment Agency and Board of Adjustment, and hears
citizen concerns and ideas at Council meetings, through public forums and by individual contact. Individual
members represent the Council on various County and regional boards.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Adopted Tax Abatement Program Ordinance to advance Economic Development
Schumann Park Improvement
Approved Ordinance to create Airport Buffer along Roseland Road
Approved Airport Park Playground
Approved Bond for Street Paving Program
Continued with final establishment of Working Waterfront
As CRA Began Review of Community Redevelopment Master Plan and directed Staff to Begin US
1 Bump Outs and District Gateways
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Commitment to the Future
City Goal: Quality of Life
PERFORMANCE MEASURES
49
Actual
Actual
Actual
Projected
Projected
Performance Indicators
2006/2007
2007/2008
2008/2009
2009/2010
2010/2011
Number of Council Meetings Conducted
40
36
33
35
33
Number of CRA Meetings Conducted
8
6
4
7
10
Number of Board of Adjustment Meetings Conducted
4
3
6
4
4
Number of Ordinances Adopted
21
5
5
10
10
Number of Resolutions Adopted
43
24
44
25
30
Number of Board Appointments
17
22
25
20
20
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CITY COUNCIL
City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City
Council directs the offices of the City Manager, City Attorney and City Clerk, adopts the City's annual budget,
adopts and amends the Code of Ordinances and LDC, hears appeals to decisions of the Planning and
Zoning Commission, acts as the Community Redevelopment Agency and Board of Adjustment, and hears
citizen concerns and ideas at Council meetings, through public forums and by individual contact. Individual
members represent the Council on various County and regional boards.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Adopted Tax Abatement Program Ordinance to advance Economic Development
Schumann Park Improvement
Approved Ordinance to create Airport Buffer along Roseland Road
Approved Airport Park Playground
Approved Bond for Street Paving Program
Continued with final establishment of Working Waterfront
As CRA Began Review of Community Redevelopment Master Plan and directed Staff to Begin US
1 Bump Outs and District Gateways
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Commitment to the Future
City Goal: Quality of Life
PERFORMANCE MEASURES
49
PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
40.00%
35.00%
Regular and Special Meetincs Preparation and attendance at meetings (24 regular City
Council and other CRA, Board of Adjustment and Council workshops /special meetings).
Responsible for all legislative functions of City Government, including the establishment of
laws and policies, and appointing qualified citizens to boards and committees.
10.00%
10.00%
City Functions and Events Attendance at functions. Public relations.
20.00%
25.00%
Conference, Lecislative, County, State, and Local Meetings Attendance at assigned
County and regional meetings. City representation at all levels of government and intra-
governmental affairs.
30.00%
30.00%
Citizens' Problems and Complaints Assisting Citizens in referring complaints and problems
to the City Manager for follow -up.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
50
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY COUNCIL BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for City Council is $49,708. This compares to the 2009 -2010 projected expenditures of
$49,686, an increase of $22 or .01%
Amended Projected Adopted
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 21,892 22,779 22,753 22,742 22,763 22,761
Operating Expenditures 34,275 27,322 28,560 29,375 26,923 26,947
Capital Outlay
24
Total
56,167 50,101 51,313 52,117 49,686 49,708 22
Fiscal Year 2010 -2011 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures: Difference
1. Personal Services Decrease due to lower premium for worker's compensation. (2)
2. Operating Expenditures Due to an increase in cell phone charges 24
3. Capital Outlay No capital outlay requested in FY 2010 -11
PERSONAL SERVICES SCHEDULE
CITY COUNCIL
Projected Adopted
PAY POSITION YEARS Expenditure Budget
POSITION RANGE 08 -09 09 -10 10 -11 09 -10 10 -11
Mayor 5,400 1.00 1.00 1.00 5,400 5,400
Vice -Mayor 3,600 1.00 1.00 1.00 3,600 3,600
Council Member 3,600 3.00 3.00 3.00 10,800 10,800
5.00
FICA Taxes
51
F /T /E
Worker's Comp Insurance
5.00 5.00
19,800 19,800
2,913 2,913
50 48
22,763 22,761
ccount
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
511200 Legislative Salaries
19,050
19,800
19,800
19,800
19,800
19,800
512100 FICA Taxes
2,777
2,892
2,892
2,892
2,913
2,913
512400 Worker's Comp Insurance
65
87
61
50
50
48
TOTAL PERSONAL SERVICES
21,892
22,779
22,753
22,742
22,763
22,761
OPERATING EXPENDITURES
534000 Travel Per Diem
18,780
20,995
22,464
22,000
22,000
22,000
534101 Telephone
187
246
90
95
116
116
534105 Cellular Telephone
420
748
956
1,100
632
656
534110 Internet Access
40
69
77
80
80
80
534630 R M Office Equipment
1,823
0
126
500
0
0
534640 R M Operating Equipment
595
0
0
0
0
0
534800 Promotional Activities
1,175
1,157
1,192
800
500
500
534995 Litigation Expenditures
5,037
0
0
0
0
0
535200 Departmental Supplies
1,363
1,489
560
500
500
500
535210 Computer Supplies
2,198
353
709
1,000
500
500
535410 Dues and Memberships
200
0
200
500
200
200
535420 Books and Publications
337
250
336
300
300
300
535450 Training and Education
2,120
2,015
1,850
2,500
2,095
2,095
TOTAL OPERATING EXPENDITURES
34,275
27,322
28,560
29,375
26,923
26,947
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
0
0
0
0
0
TOTAL CAPITAL OUTLAY
0
0
0
0
0
0
TOTAL CITY COUNCIL
56,167
50,101
51,313
52,117
49,686
49,708
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY COUNCIL
Code: 010001
52
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY MANAGER
In 1987, the voters of Sebastian adopted the Council/Manager form of government. The City Manager,
appointed by and serving at the pleasure of the City Council, is the chief operating officer of municipal
government. The City Manager's office provides administrative direction for all municipal operations consistent
with goals adopted by City Council. As such, the City Manager implements policies of the City Council and is
responsible for the day -to -day operations of the City, as well as ensuring that services and operations function in
an efficient, timely and cost effective manner while still in accordance with City Council objectives.
As chief operating officer of the City, the City Manager's office is involved in the following functions: the daily
administration of the City; appointing authority for all city employees; supervision and evaluation of the
management team; coordination of intra and inter governmental affairs; acting as the administrative
spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and
non departmental expenditures and the capital improvement program; preparation of reports and data to assist
the City Council in making formal decisions; ensuring effective and efficient action on citizen complaints and
requests for service; and conducting administrative research and analysis.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
City Operations
Apply for grants and secure funding for various city projects.
Closely monitor spending and consider any cost saving ideas.
Quality Service to Citizens
Promote quality customer service from City employees.
Promptly address citizen questions and concerns.
Provide Effective Support to City Council
Insure that reports and supporting documentation is accurate and complete.
Insure that the City Council promptly receives pertinent information.
Maintain Positive Intergovernmental Relations
Participate in the International City /County Management Association (ICMA), Florida City /County
Management Association (FCCMA) and Florida League of Cities activities..
Meet and communicate regularly with representatives of other jurisdictions to address issues of
mutual interest.
53
PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER
STAFFING
NATURE OF ACTIVITY
09/10
10/11
40.00%
40.00%
Management and Supervision of City Programs and Projects Plan, organize, direct,
coordinate, and report on City Projects. Improve and expand efforts for quality public services.
20.00%
20.00%
Preparation of City Council Agenda Provide City Council members with recommendations
for actions on matters requiring legislative actions, and implementation of Council decisions.
Initiate and review all matters requiring Council actions. Implement Council actions.
20.00%
20.00%
Intergovernmental Affairs Represent City in intergovernmental matters. Serve as City
representative on task forces, committees and planning groups. Administer inter -local
agreements. Monitor and report State and Federal legislation affecting the City.
20.00%
20.00%
Purchasing and Contract Administration Provide City Departments /Divisions assistance in
purchasing policy compliance. Assist with solicitations for professional services in accordance
with applicable policies and legal restrictions.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY MANAGER BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for City Manager is $234,642. This compares to the 2009 -2010 projected
expenditures of $250,381, an decrease of $15,739 or 6.3
Amended Amended Projected Adopted
FY06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Budget Budget Expenditures Budget Difference
$223,153 $254,023 $260,836 $250,455 244,844 $229,734 $(15,110)
6,490 5,164 9,482 4,025 5,537 4,908 (629)
Personal Services
Operating Expenditures
Capital Outlay
Total $229,643 $259,186 $270,318 $254,480 250,381 $234,642 $(15,739)
Fiscal Year 2010 -11 adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Decrease due to retirement of part -time General Services Technician, decrease in
health insurance premiums, and decrease in worker's compensation insurance.
2. Operating Expenses Decrease mainly due to a reduction in computer supplies
3. Capital Outlay No capital outlay requested in FY 2010 -11
54
Difference
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
CITY MANAGER
PAY
POSITION RANGE
City Manager
Executive Assistant 43,861 79,218
P/T General Services Technician 22,909 41,376
F /T/E Projected
POSITION YEARS Expenditures
GRADE 08 -09 09 -10 10 -11 09 -10
1.00 1.00 1.00 110,076 110,076
64C 1.00 1.00 1.00 62,956 62,956
10 0.50 0.50 0.00 9,544
2.50 2.50 2.00
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Auto Allowance
Total Personal Services
55
Adopted
Budget
10 -11
182,576 173,032
14,242 13,512
16,756 15,897
16,164 12,906
10,948 10,363
46 46
492 378
3,600 3,600
244,824 229,734
Account
Number Description
FY06 /07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
164,701
186,680
193,517
185,920
182,576
173,032
512100 FICA Taxes
12,067
13,506
13,299
14,498
14,242
13,512
512225 Deferred Compensation
14,731
16,247
17,416
17,057
16,756
15,897
5 Group Health Insurance Premium
12,116
15,300
17,736
17,894
16,184
12,906
512305 Dependant Health Ins Premium
15,508
17,803
14,642
10,948
10,948
10,363
512309 Employee Assistance Program
46
54
46
46
46
46
512400 Worker's Comp Insurance
532
715
600
492
492
378
512601 Auto Allowance
3,452
3,718
3,580
3,600
3,600
3,600
TOTAL PERSONAL SERVICES
223,153
254,023
260,836
250,455
244,844
229,734
OPERATING EXPENDITURES
534000 Travel and Per Diem
526
388
542
250
0
0
534101 Telephone
352
555
270
280
350
370
534105 Cellular Phone
424
374
299
370
480
558
534110 Internet Services
49
42
38
40
40
40
534120 Postage
85
64
117
100
100
100
534630 R M Office Equipment
1,544
806
810
585
1,365
1,365
534800 Promotional Activities
707
672
1,309
250
310
250
534920 Legal Ads
0
0
441
0
67
0
535200 Departmental Supplies
780
578
1,127
500
500
500
535210 Computer Supplies
63
30
123
100
700
100
535410 Dues and Memberships
1,228
1,321
3,746
1,200
1,275
1,275
535420 Books and Publications
82
10
10
100
100
100
535450 Training and Education
650
325
650
250
250
250
TOTAL OPERATING EXPENDITURES
6,490
5,164
9,482
4,025
5,537
4,908
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
0
0
0
0
0
TOTAL CAPITAL OUTLAY
0
0
0
0
0
0
TOTAL CITY MANAGER
229,643
259,187
270,318
254,480
250,381
234,642
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY MANAGER
Code: 010005
56
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Records Scanned
592
734
1013
1000
1000
Records Destroyed
171 Boxes
227
223
200
250
Council Meeting Packets/Minutes
48
37
33
40
30
Cemetery Lots/Niches Sold
69
58
69
60
70
Election Candidates Qualified
8
0
9
9
9
Legal/Display Ads Published
39
51
36
20
20
Code Supplements Distributed
4
3
2
2
2
Board Appointments Administered
17
22
25
22
25
Instruments Recorded
3
2
10
4
5
Public Records Requests
458
374
399
400
400
Other Committee Meeting Minutes Recorded
38
20
22
22
22
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY CLERK
The City Clerk is appointed by and serves under the direction of the City Council. This office maintains the
City seal, attests all documents, provides legislative support, and maintains all permanent records of the
City. The City Clerk is the Elections Official, Canvassing Board Chair and Records Management Liaison
Officer for the City. The department is responsible for the City's records management program, cemetery
sales and records, administers all appointments, orientations, financial disclosure and handbooks for City
boards and committees, and administers codification.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Participated in several webinars regarding e-mail public records retention and elections
In the first six months of 2010 responded to 113 public records requests, 104 e-mails submitted to City of
Sebastian general e-mail cityseb(acitvofsebastian.org), scanned 350 documents into Laserfiche, destroyed
105 boxes of paper records that reached retention, were OSA or were scanned by recycling, equivalent to
saving 13 trees
Successful completion and canvassing of November election
Conducted City street address verification for Supervisor of Elections with assistance of Growth Management
Manager
Reviewed property records and verified 173 City properties for IRC Property Appraiser for tax exempt status
Deputy City Clerk to complete requirements for Master Municipal Clerk certification and Records Program
Manager retained Records Management Certification
Prepared goody bags for Student Government Day, Boy Scout Troop and Church School visits, participated in
Natural Resources Board park cleanups and Earth Day, assisted with IRC Economic Summit, and assisted with
advertising 2010 census
FISCAL YEAR 2011 GOALS AND OBJECTIVES
Attempt to implement no cost or low cost paperless agenda process with concurrence of City Council
and City Manager
Complete City Property Book to identify all properties by legal, location and street address for use by all city staff
Continue to provide good customer service in response to requests for records and inquiries and information on
City boards
Continue to network with other Clerks to learn other systems and technologies to increase productivity
PERFORMANCE MEASURES
57
PROGRAM BUDGET DESCRIPTION FOR CITY CLERK
STAFFING
NATURE OF ACTIVITY
09/10
10/11
20.00%
20.00%
Services for City Council Prepare Council agendas, advertise hearings, post notices, take
minutes of Council meetings, administer follow -up of City Council action items, prepare
correspondence, prepare City Council budget, make Council travel arrangements, research
services, attest seal all documents executed by Mayor and City Manager, schedule
invocations, write proclamations and resolutions as needed, prepare certificates of appreciation,
prepare orientation packets and conduct Council orientation w/ City Manager and City Attorney,
coordinate w/ MIS for broadcast of Council, CRA and B of A meetings.
10.00%
10.00%
Services for Citizens Receive and respond to general City website e-mail link, respond to
public records requests and inquiries, provide computer for public research, post legal notices,
and make imaged records available on City website via Laserfiche Weblink.
15.00
15.00%
Services for Boards /Committees Liaison to boards relative to memberships, advertise
vacancies, administer financial disclosure forms and update City information on Commission on
Ethics website, record and transcribe Board of Adjustment, CRA, Natural Resources Board
minutes, maintain and update Board Handbook, and conduct board member orientation.
30.00%
30.00%
Records Management Scan all permanent and long term records for review by departments
on network and for protection, research records upon request, coordinate paper recycling and
records destruction with Recycling Contractor in accordance with State law. Maintain, update
and distribute adopted Records Management Procedures Manual, coordinate with Records
Liaisons and Committee, maintain all original City documents, i.e. ordinances, resolutions,
agreements, deeds, terminated personnel files, conduct records research for staff as requested.
Conduct staff training in records management.
10.00%
10.00%
Cemetery Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery
records /database. Respond to customer concerns and complaints.
5.00%
5.00%
General Administration Prepare, post, and distribute monthly calendar, prepare annual
budget for department, attend Management Team meetings, codify ordinances, record final plats
and easements, records vacations of easement, keep log of all City vehicles, attest and seal City
documents, provide notary services for City documents.
10.00%
10.00%
City Election The City Clerk is the City Elections Official and Chairperson of the City
Canvassing Board, qualifies candidates for office and political committees, coordinates with
Supervisor of Elections and State of Florida in administration of annual general elections,
prepares resolutions and forms, swears in elected officials.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
58
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY CLERK BUDGET SUMMARY
The Fiscal Year 2020 -2011 adopted budget for City Clerk is $272,792. This compares to the 2010 -2011 projected expenditures of
$292,166, a decrease of 19,374 or 6.6
FY 06 -07 FY 07 -08
Actual Actual
Amended
FY 08/09
Budget
Amended
FY 09/10
Budget
Proj ected
FY 09 -10
Expenditures
Adopted
FY 10 -11
Budget Difference
Personal Services
Operating Expenses
Capital Outlay
284,317 242,901 250,520 240,794 240,794 243,373 2,579
83,703 29,430 39,750 55,650 51,372 29,419 (21,953)
Total 368,020 272,331 290,270 296,444 292,166 272,792 (19,374)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Increase due to longevity increases for two employees
2. Operating Expenses Net decrease mainly due to decrease in election costs.
3. Capital Outlay No capital outlay requested in FY 2010 -11
Difference
2,579
(21,953)
PERSONAL SERVICES SCHEDULE
CITY CLERK
POSITION
City Clerk
Deputy City Clerk
Records Program Manager
PAY
RANGE
39,783 71,853
35,367 63,877
GRADE
64
60
59
08 -09
1.00
1.00
1.00
F /T /E Projected
POSITION YEARS Expenditures
10 -11 09 -10
09 -10
1.00
1.00
1.00
3.00 3.00
Overtime
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
1.00
1.00
1.00
3.00
181,524 185,737
13,887
16,337
21,413
7,083
69
481
Adopted
Budget
10 -11
81,650 84,421
55,804 57,246
44,070 44,070
14,209
16,716
19,433
6,804
69
405
240,794 243,373
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
511200 Salaries
216,251
181,006
188,706
181,524
181,524
185,737
512100 FICA Taxes
16,983
13,760
14,048
13,887
13,887
14,209
512225 Deferred Compensation
17,519
16,290
16,983
16,337
16,337
16,716
512301 Group Health Insurance Premium
23,678
20,627
21,230
21,413
21,413
19,433
512305 Dependant Health Ins Premium
9,141
10,420
8,899
7,083
7,083
6,804
512309 Employee Assistance Program
92
69
69
69
69
69
512400 Worker's Comp Insurance
652
729
585
481
481
405
TOTAL PERSONAL SERVICES
284,317
242,901
250,520
240,794
240,794
243,373
533400 Other Contractual Services
9,923
1,631
3,481
1,800
1,700
1,700
533480 Temporary Employment Services
11,050
0
0
0
0
0
533490 Codification Services
4,496
3,155
1,529
3,000
3,000
3,000
534000 Travel and Per Diem
1,368
1,887
671
900
200
1,022
534101 Telephone
695
797
539
550
610
610
534110 Internet Services
189
147
134
140
142
142
534120 Postage
598
406
573
500
400
400
534630 R M Office Equipment
10,237
9,432
12,658
11,085
9,550
9,550
534910 Clerk of Court Filing Fees
123
46
343
300
300
300
534920 Legal Ads
9,337
8,124
6,826
2,000
1,800
1,800
534990 Election Costs
29,796
0
8,618
32,000
31,650
8,600
535200 Departmental Supplies
1,276
1,073
1,461
800
400
400
535210 Computer Supplies
2,830
1,332
1,689
1,500
800
800
535290 Audio /Video Recording Tapes /CDs
140
0
0
0
0
0
535410 Dues and Memberships
581
395
435
425
620
560
535420 Books and Publications
195
364
414
300
100
100
535450 Training and Education
870
640
379
350
100
435
TOTAL OPERATING EXPENDITURES
83,703
29,430
39,750
55,650
51,372
29,419
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
0
0
0
0
0
TOTAL CAPITAL OUTLAY
0
0
0
0
0
0
TOTAL CITY CLERK
368,020
272,331
290,270
296,444
292,166
272,792
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY CLERK
Code: 010009
60
PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY
STAFFING
NATURE OF ACTIVITY
09/10
10/11
25.00%
25.00%
Counsel to City Council and Other City Bodies Attend workshops, regular and special meetings of
City Council, Planning Commission, Board of Adjustment, and Code Enforcement Board, as well as
other City bodies as assigned and provide advice as to the law and procedures.
25.00%
25.00%
Function as City's Solicitor Prepare and review ordinances, resolutions, contracts, property
instruments and other legal documents on behalf of the City.
40.00%
40.00%
City Legal Advisor Provide legal counsel to and attends meetings with City Manager department
directors and key personnel on a day -to -day basis. Provide legal opinions to City Council and Manager
as requested.
10.00%
10.00%
Legal Representative Represent City in litigation and administrative proceedings as required. Act as
General Counsel to the City in the supervision of outside counsel.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CITY ATTORNEY
The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is
legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City
Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond
issues and property transactions.
The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents,
bond sale documents, and legal opinions, as required.
The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code
Enforcement Board and litigated actions as required.
61
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET)
CITY ATTORNEY BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for City Attorney is $125,785. This compares to the 2009 -2010 projected expenditures of
$125,775, an increase of $10, or .01%.
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 193,365 209,562 78,310
Operating Expenses 7,595 6,103 106,140 125,340 125,775 125,785
Capital Outlay
10
Total
200,960 215,665 184,450 125,340 125,775 125,785 10
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
Difference
1. Personal Services No change
2. Operating Expenses Net Increase mainly due to increase in on -line services 10
3. Capital Outlay No capital outlay requested for FY 2010 -11
62
Account Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FL 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
140,897
152,162
72,836
0
0
0
512100 FICA Taxes
10,549
11,106
1,734
0
0
0
512225 Deferred Compensation
20,658
22,239
523
0
0
0
512301 Group Health Insurance Premium
12,028
13,768
2,347
0
0
0
512305 Dependant Health Ins Premium
5,318
6,062
520
0
0
0
512309 Employee Assistance Program
46
46
8
0
0
0
512400 Worker's Comp Insurance
417
461
342
0
0
0
512601 Auto Allowance
3,452
3,718
0
0
0
0
TOTAL PERSONAL SERVICES
193,365
209,562
78,310
0
0
0
OPERATING EXPENDITURES
533400 Other Contractual Services
0
517
103,200
121,000
121,000
121,000
534000 Travel and Per Diem
845
789
0
0
0
0
534101 Telephone
347
413
270
280
350
360
534105 Cellular Phone
379
321
23
0
0
0
534110 Internet Services
53
42
38
40
40
40
534115 On -Line Services
968
1,202
939
1,620
1,450
1,620
534120 Postage
16
16
4
50
50
50
534130 Express Mail
37
0
0
50
50
50
534630 R M Office Equipment
1,256
806
810
600
1,014
965
534995 Litigation Expenses
1,126
794
7
1,000
1,000
1,000
535200 Departmental Supplies
390
196
197
100
0
100
535210 Computer Supplies
983
0
0
50
0
50
535410 Dues and Memberships
425
500
283
450
450
450
535420 Books and Publications
10
10
369
100
100
100
535450 Training and Education
760
497
0
0
271
0
TOTAL OPERATING EXPENDITURES
7,595
6,103
106,140
125,340
125,775
125,785
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
0
0
0
0
TOTAL CAPITAL OUTLAY
0
0
0
0
0
0
TOTAL LEGAL DEPARTMENT
200,960
215,665
184,450
125,340
125,775
125,785
CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET'
CITY ATTORNEY
Code: 010010
63
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CITY OF
HOME OF PELICAN ISLAND
This Page Intentionally Left Blank
64
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
ADMINISTRATIVE SERVICES DEPARTMENT
The Administrative Services Department primarily provides support services to other City departments. It has
been organized into two primary sections, which are Finance and Human Resources. Other activities include
administration of grants and major construction projects.
The Finance Section's main responsibility is to conduct the fiscal affairs of the City in compliance with all
applicable laws, regulations, and sound business practices and to diligently safeguard the resources of the city
and ensure that prudent fiscal management policies are maintained. This Section also coordinates general and
liability insurance claims.
The Human Resources Section is responsible for administering effective recruitment, selection, assignment and
retention of employees, in addition to implementing and advising on rules and regulations to ensure compliance
with employee laws. This depattinent is responsible for labor relations, which include: employee service
recognition, employee special events, employee assistance program, employee orientation, employee benefits,
employee training, negotiating collective bargaining agreements, discipline and grievance handling and
employee salary administration. The Section also administers workers' compensation benefits.
This department is also responsible for documenting compliance with grant provisions and processing grant
reimbursements. It also monitors all major construction projects to assure spending is held within amounts
appropriated and restricted funds are correctly used.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Retained an "A bond rating from Standard Poor's for Stormwater Utilities Revenue Bonds, Series
2003 and an "A bond rating from Standard Poor's for Discretionary Sales Tax Revenue Bonds,
Series 2003 and Series 2003A.
Continued to educate employees on the importance of being safety conscientious. This includes training
seminars and the safety committee that evaluates safety practices and recommends improvements.
Sucessfully monitored and closed a number of grants and projects, including improvements at Main
Street and the installation of new seawalls along Collier Creek.
Completed the Single Audit Section of the Fiscal Year 2009 Comprehensive Annual Financial Report.
Published the Community Redevelopment Agency Annual Activity Report for FY 2008 -2009, as
required by State Statue 163.356 (3) (C).
Eleventh time awardee of the Government finance Officer's Association Certificate of Achievement for
Excellence in Financial Reporting for the Comprehensive Annual Financial Report and sixth time
awardee of the Government Finance Officer's Association Distinguished Budget Presentation Award.
Received a clean opinion from the City's external auditors for the FY 2008 -2009 financial audit.
Maintained the American Express corporate card reward program and generated approximately $3,500
of rewards for City sponsored employee events.
65
Performance Indicators
Actual
2005/2006
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Total Full and Part-time Positions
209
212
193
175.0
171.0
170.0
Terminations /Resignations/Retirements
40
37
25
40
24
20
HR hours to process new employee
N/A
9
5
3
3
3
Applications processed
470
489
285
322
250
250
New Hires
53
46
20
22
10
15
Background Checks conducted non -sworn
71
47
23
18
15
10
Reported Workers Compensation Injuries
19
10
17
13
8
10
Time frame to hire new employee non -sworn
N/A
14 days
14 days
7 days
7 days
7 days
Time frame to hire new employee sworn
N/A
3 months
3 months
3 months
3 months
2.5 months
Program Cost Per Capita
$27.66
$26.36
$28.82
$24.48
$21.40
$21.49
Journal Entries Processed
2,238
2,321
2,681
1,025
1,100
1,100
Accounts Payable Invoices Processed
4,599
4,348
4,572
5,877
4,500
5,000
Accounts Payable Checks Processed
3,181
3,189
3,374
3,184
3,300
3,000
Purchase Orders Processed
293
284
254
288
275
275
Payroll Checks Processed
5,052
5,159
4,847
4,613
5,000
4,600
Purchasing/Corporate Card Transactions Processed
2,447
2,019
1,104
1,363
2,500
1,500
Purchasing Card Users
37
37
43
45
45
45
Number of Fixed Assets Records
1,740
1,850
1,980
2,077
2,000
2,100
Comprehensive Annual Financial Statement issued
02/09/07
03/21/08
03/25/09
03/15/10
02/28/11
02/28/12
Annual Budget Document issued
10/20/05
10/20/06
10/20/07
10/25/08
10/20/09
10/20/10
Receive Excellence in Financial Reporting Award
(consecutive years)
8
9
10
11
12
13
Receive Distinguished Budget Presentation Award
(consecutive years)
2
3
4
5
6
7
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FISCAL YEAR 2011 GOALS AND OBJECTIVES
Continue to generate cost saving ideas through internal audits and staff involvement. Complete
revisions to the Standard Operating Procedures Manual. Update Human Resource Policies and include
them on the city's website.
Provide low cost quality training for City employees.
Develop mandatory training that can be provided through the intranet when appropriate.
Provide FDOT training to certify supervisors of safety sensitive employees to diagnose alcohol or drug
misuse symptoms.
Successfully negotiate a successor Collective Bargaining Agreement with the Public Employees
Association (PEA) and Police Benevolent Association (PBA).
Provide quality affordable health insurance for city employees.
Recruit and promote the most qualified candidates recognizing the value of diversity in the workplace.
Promote a work environment that is safe, healthy and reflects the city's commitment to fairness and
equality in the workplace.
Continue to provide quality financial services for the City of Sebastian.
Continue to provide responsive service to all customers, citizens, vendors, and employees.
Submit 2009 -2010 Comprehensive Annual Financial Report to Government Finance Officers
Association for Excellence for Financial Award.
Submit 2010 -2011 Annual Budget document to the Government Finance Officers Association for
distinguished Budget Presentation Award.
Provide timely financial information to the City administration and the general public by issuing the
City's Comprehensive Annual Financial Report no later than February 28th each year.
Provide timely adopted budget document to the City administration and the general public by issuing
the City's Annual Budget document no later than October 30th each year.
Continue staff training in accounting, risk management, and emergency management.
Maintain and improve the current bond rating from Fitch, Moody's, and S &P.
PERFORMANCE MEASURES
66
PROGRAM BUDGET FOR ADMINISTRATIVE SERVICES
STAFFING
NATURE OF ACTIVITY
09/10
10/11
4.00%
7.00%
Hiring New Employees Accept applications, screen applications for minimum qualifications, prepare
employment and rejection letters, prepare new hire package, schedule pre employment physical and drug screens,
conduct new hire orientations, conduct employment and background investigations, coordinate with departments
regarding examinations for skilled positions.
5.00%
11.00%
In Service Actions Process employee action notices for activity promotions, demotions and transfers.
Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee
evaluation program.
2.00%
2.00%
Union Negotiations. Contract Administration Negotiate labor agreements with both PBA and CWA and any
Memo's of Understanding that may be necessary during the life of existing contracts. Perform support research,
document preparation and record minutes. Review, rewrite and organize Rules and Regulations.
10.00%
2.00%
Employee Support Continue longevity service awards for employees completing 5, 10, 15 and 20 consecutive
years of service with the City, Employee of the Quarter and Year awards and the Safe Driving award. Ensure all
employees required to possess CDL Drivers Licenses meet Federal Drug and Alcohol Standard through random
drug testing, while maintaining the confidentially of the person being processed. Develop and coordinate the
necessary employee training. Maintain the City's Policy and Procedures Manual. Also, maintain an Employee
Handbook which contains an abbreviated ready reference of major policies and procedures. Review and revise
job descriptions. Disseminate information to employees through the monthly newsleter. Implement a true
random drug policy for all employees to ensure a drug free workplace. Insure and provide for an Employee
Assistance Program for employees and family members with any mental health and /or stress related problems.
5.00%
7.00%
Effective Insurance Plans Develop and maintain a comprehensive, innovative and effectively managed
insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and
participation options for employees and dependents.
10.00%
8.00%
Grants Special Proi ects- Responsible for quarterly status, reimbursement reports, close out documentation
and federal and state compliance to grantors.
13.00
7.00%
General Accounting Data entry for general ledger activity for all City operations, bank reconciliations,
preparation of federal, State and local reports, and allocation of charges to City departments. Ensure all
accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are
recorded and tagged properly. Account for all Capital Projects.
14.00%
21.00%
Accounts Payable Review all requests for payment and prepare checks. Process and pay purchasing card
transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense
reports and prepare year end 1099's.
5.00%
7.00%
Payroll Review and process payroll, including benefits, deductions, leave availability, and workers
compensation. Prepare quarterly and annual payroll tax reports and quarterly reports to the workers
compensation insurance carrier. Prepare employee insurance invoices for payment and process year end W -2's.
7.00%
7.00%
Budget Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to
communication, coordination and control. Submit final budget to the Government Finance Officers Association
Awards Program and quarterly budget amendment packages to the Council.
1.00%
2.00%
Risk Management Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve
minor claims that are lower than deductible limits in a fair and consistent manner.
10.00%
14.00%
Auditing and Financial Reporting Analyze general ledger accounts, develop and prepare subsidiary ledgers
for the annual audit. Analyze financial data. Prepare monthly budget to actual statements and annual financial
statements. Prepare annual State reports, such as Comptroller's Report, Transportation Report, and other
complex financial analyses. Invest operating and construction funds. Make debt service payments and record
transactions. Complete the Comprehensive Annual Financial Report and submit to the Government Finance
Officers Association Award Program.
10.00%
5.00%
Cash Management Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes,
occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to
budget. Invest any available cash balances.
4.00%
0.00%
Cellular Phone Maintenance Monitor use and coordinate repairs and replacements of City cell phones.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
67
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The Fiscal Year 2010 -2011 adopted budget for Administrative Services is $478,562. This compares to the 2009 -2010 projected
expenditures of $482,002, a decrease of $3,440 or .7
FY 06 -07
Actual
FY 07 -08 FY 08 -09
Actual Actual
Amended
FY 09 -10
Budget
Projected
FY 09 -10
Expenditures
Adopted
FY 10 -11
Budget Difference
Personal Services
Operating Expenses
Capital Outlay
470,194 577,960 475,013 408,939 401,632 397,517 (4,115)
117,350 82,816 81,202 83.719 87,870 81,045 (6,825)
3,542
Total 591,087 660,776 556,216 492,658 489,502 478,562 (10,940)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Net decrease due to reduction in health insurance premiums
2. Operating Expenses Net increase mainly due to increased travel and training
3. Capital Outlay -No Capital Outlay requested for FY 2010 -2011
Difference
(4,115)
(6,825)
PERSONAL SERVICES SCHEDULE
POSITION
Admin Services Director
Director of Finance
Human Resources Director
Junior Accountant
Human Resources Specialist
Accounting Clerk II
Accounting Clerk I
RANGE
79,970 144,435
67,708 122,288
67,708 122,288
40,607 73,340
32,336 58,403
26,545 47,943
23,581 42,589
F /T /E
GRADE 08 -09 09 -10 10 -11
87 0.00 1.00 1.00
82 1.00 1.00 1.00
82 1.00 0.00 0.00
39 1.00 1.00 1.00
33 1.00 1.00 1.00
26 2.00 1.00 1.00
22 1.00 0.00 0.00
7.00 5.00 5.00
Overtime
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
68
Projected Adopted
09 -10 10 -11
88,519 88,521
86,753 86,753
58,665 58,665
47,551 49,607
33,832 31,493
315,320 315,039
500 500
24,160 24,139
28,424 28,398
31,770 28,408
505 230
115 115
838 688
401,632 397,517
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
356,534
444,734
360,447
315,320
315,320
315,039
511400 Overtime
732
574
337
500
500
500
512100 FICA Taxes
26,416
33,052
27,099
24,160
24,160
24,139
512225 Deferred Compensation
31,503
34,465
32,471
28,424
28,424
28,398
512301 Group Health Insurance Premium
42,820
52,821
46,557
35,763
31,770
28,408
512305 Dependent Insurance
10,802
10,609
6,775
3,819
505
230
512309 Employee Assistance Program
177
180
154
115
115
115
512400 Worker's Comp Insurance
1,210
1,525
1,173
838
838
688
TOTAL PERSONAL SERVICES
470,194
577,960
475,013
408,939
401,632
397,517
OPERATING EXPENDITURES
533100 Professional Services
10,650
0
0
0
0
0
533120 Consultants
954
3,449
1,578
8,600
10,100
2,000
533175 Employee Background Testing
6,580
4,005
4,184
3,249
3,249
3,500
533400 Other Contractual Services
2,469
3,267
2,474
2,000
2,000
2,200
533200 Audit Fees
29,443
31,986
35,943
34,815
34,815
35,504
534000 Travel and Per Diem
4,564
2,134
1,980
750
1,424
1,756
534101 Telephone
1,158
1,587
899
550
760
800
534105 Cellular Telephone
0
369
299
370
480
558
534110 Internet Access
347
366
172
120
102
102
534120 Postage
2,084
2,050
1,856
2,500
2,000
1,800
534130 Express Mail
146
162
170
100
200
200
534630 R M Office Equipment
38,750
17,739
18,676
19,450
21,000
21,745
534700 Printing and Binding
2,542
2,566
2,271
2,500
2,500
2,250
534800 Promotional Activities
1,579
923
906
775
750
700
534920 Legal Ads
1,037
150
419
0
500
500
535200 Departmental Supplies
3,774
4,452
3,691
3,300
3,300
3,000
535205 Bank Charges
(52)
49
59
100
150
200
535210 Computer Supplies
3,522
1,931
1,632
1,225
1,225
750
535230 Small Tools Equipment
127
0
0
0
0
0
535410 Dues and Memberships
2,157
1,610
1,944
1,685
1,685
1,615
535420 Books and Publications
2,162
2,366
1,259
1,130
1,130
1,115
535450 Training and Education
3,356
1,655
790
500
500
750
TOTAL OPERATING EXPENDITURES
117,350
82,816
81,202
83,719
87,870
81,045
CAPITAL OUTLAY
606400 Vehicles and Equipment
3,542
0
0
0
0
0
TOTAL CAPITAL OUTLAY
3,542
0
0
0
0
0
TOTAL ADMINISTRATIVE SERVICES
591,086
660,776
556,216
492,658
489,502
478,562
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
ADMINISTRATIVE SERVICES DEPARTMENT
Code: 010020
69
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY OF
HOME OF PELICAN ISLAND
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70
CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET'
MANAGEMENT INFORMATION SYSTEMS DIVISION
The Management Information Systems Division is responsible for the purchase, operation, and maintenance of
the City's approved hardware and software infrastructure, and either provides or recommends training for its use.
The depai Intent also provides support for the Police Department's Records Management System, Growth
Management's Arcview modified GIS system, over 150 microcomputers and printers, hardware and software
support for the City's Internet/intranet Accounts, and maintenance of the City's seven websites and telephone
system.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Upgraded the Building Depai tment IMS system to the latest
problems or down time.
MIS has fought off every attempt to breach our security.
MIS has maintained all communications and equipment the
any interruption in services.
New Airport Website.
New Golf Website.
New Retirement Website.
New Economic Development Website.
Set up early voting at City Hall for the Citizens of Sebastian.
election results to the Board of Directors.
Passed the FDLE state audit confirming our secure transmission of confidential information. The City
of Sebastian is in compliance with all FBI and FDLE regulations.
MIS hosted The Indian River County Economic Summit, receiving many written and verbal accolades
and praise.
Completed the Indian River County Fiber hook up for the Police Department.
Assisted and consulted in new Tenants move to the Airport and needed support.
Completed City Wide fiber Network.
Completed a City Wide roll out of Office 2003.
Maintained a City Wide Backup to be able to restore any information when needed.
version of the new IMS system with no
City of Sebastian has operated free from
Set up high speed access to transmit
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Continue to provide the City of Sebastian and the Police Depaitinent with 24/7 coverage.
Continue to improve customer service.
Continue to be in compliance with all Microsoft Licensing.
Continue to be in compliance with all FBI and FDLE regulations.
New enhancements to the City of Sebastian Website.
New enhancements to the Airport Website.
New Community Center Website.
New Exchange 2003 server.
New Munis Server.
Start to implement Windows 7 operating system for workstations.
Create Disaster Recover site and test implementation.
Create off site backup duplication site.
City Goal: Citywide Infrastructure Improvements:
New Switches for faster communication.
Disaster Recovery.
71
Performance Indicators
Actual
2005/2006
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Workorders Processed
5039
14335
9470
8941
10000
9000
Server Outages Serviced
0
0
0
0
1
1
Network Outages Serviced
0
0
0
0
1
1
Phone System Outages Serviced
0
1
0
1
1
1
User Training hours performed/supported
2200
3500
3200
3000
2500
3000
PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES
STAFFING
NATURE OF ACTIVITY
09/10
10/11
15.00%
15.00%
Network Analysis, Design, and Configuration This includes the assessment of the citys'
current data needs, as well as, projected needs for all software and hardware, and the
documentation of all systems.
20.00%
20.00%
End User Support This includes hardware troubleshooting and repair, as well as, assisting
users in the use of all data resources.
20.00%
20.00%
Network Administration This includes the daily administration of network resources such as
maintaining user accounts, e -mail accounts, data backup etc...
20.00%
20.00%
Division Administration This includes the functions necessary to support the internal
administrative needs of the MIS division's resources and personnel.
10.00%
10.00%
Technology Research and Development This is the time necessary to research and evaluate
technology related products and services for purchase and implementation.
15.00%
15.00%
Information Services Support This includes services such as web hosting and cable channel
content that provides Internal and External users access to data and services.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
PERFORMANCE MEASURES
72
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Management Information Systems is $248,908.
compares to the 2009 -2010 projected expenditures of $260,138, a decrease of $11,230 or 4.3
FY 06 -07 FY 07 -08
Actual Actual
Amended
FY 08 -09
Budget
Projected
FY 08 -09
Expenditures
Adopted
FY 09 -10
Budget
This
Difference
Personal Services 189,323 198,088 209,848 203,625 203,713
Operating Expenses 13,636 15,450 48,139 35,890 40,195
Capital Outlay 19,351 9,329 4,457 20,623 5,000
88
4,305
(15,623)
Total
222,310 222,868 262,444 260,138 248,908 (11,230)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Increase mainly due to increase in audio visual aide hours
2. Operating Expenses Net increase mainly due to an increase in computer supplies and
3. Capital Outlay
Difference
88
4,305
(15,623)
PERSONAL SERVICES SCHEDULE
MANAGEMENT INFORMATION SERVICES
PAY
POSITION RANGE
Network Director 62,599 113,062
Senior System Analyst 36,782 66,432
Systems Analyst 35,367 63,877
Audio Visual Aid (Temporary)
CAPITAL OUTLAY SCHEDULE
GRADE 08 -09
79 1.00
61 1.00
60 1.00
1.00
Overtime
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
MANAGEMENT INFORMATION SERVICES
DESCRIPTION 2010 -11
Servers
Phone System Replacement
Disater recovery
Symantec Ghost Suite 2
2011 -12 2012 -13 2013 -14
5,000 5,000 5,000 5,000
75,000
9,300 9,300
5,000
2014 -15 TOTAL
20,000
75,000 150,000
18,600
5,000
Total 5,000 19,300 14,300 80,000 75,000 193,600
73
F /T /E
Projected
POSITION YEARS Expenditure
09 -10
1.00
1.00
1.00
1.00
4.00 4.00
10 -11 09 -10
1.00 72,016
1.00 45,785
1.00 36268
1.00 2,000
4.00
156,069 158,069
11,939
13,866
21,275
69
407
203,625
Adopted
Budget
10 -11
72,016
45,785
36268
4,000
12,092
13,866
19,266
69
351
203,713
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
137,361
141,232
158,511
154,069
154,069
154,069
511300 Temporary Salaries
9,637
9,041
3,139
5,000
2,000
4,000
511400 Overtime
0
3,841
0
0
0
0
512100 FICA Taxes
10,983
11,609
12,328
12,169
11,939
12,092
512225 Deferred Compensation
11,726
11,662
14,266
13,866
13,866
13,866
512301 Group Health Insurance Premium
15,701
17,965
21,039
21,275
21,275
19,266
512305 Dependant Health Ins Premium
3,408
2,081
0
0
0
0
512309 Employee Assistance Program
65
63
69
69
69
69
512400 Worker's Comp Insurance
442
594
496
407
407
351
TOTAL PERSONAL SERVICES
189,323
198,088
209,848
206,855
203,625
203,713
OPERATING EXPENDITURES
533120 Consultants
180
405
0
0
0
0
534000 Travel and Per Diem
113
137
36
0
0
0
534101 Telephone
536
484
7,515
8,780
7,480
7,480
534105 Cellular Phone
1,481
1,191
968
1,100
1,245
1,245
534110 Internet Access
1,489
2,197
3,044
2,325
2,520
2,520
534120 Postage
28
24
0
0
100
0
534130 Express Mail
30
199
191
150
150
150
534630 R M Office Equipment
6,164
753
3,477
255
170
0
534640 R M- Operating Equipment
590
4,429
30,331
21,500
21,500
21,500
535200 Departmental Supplies
381
374
292
700
350
350
535210 Computer Supplies
1,482
4,593
1,604
3,000
2,000
5,400
535230 Small Tools and Equipment
135
43
191
100
100
100
535410 Dues and Memberships
262
125
303
275
275
250
535420 Books and Publications
340
0
187
250
0
0
535450 Training and Education
426
496
0
1,000
0
1,200
TOTAL OPERATING EXPENDITURES
13,636
15,450
48,139
39,435
35,890
40,195
CAPITAL OUTLAY
606400 Vehicles and Equipment
19,351
9,329
4,457
20,623
20,623
5,000
TOTAL CAPITAL OUTLAY
19,351
9,329
4,457
20,623
20,623
5,000
TOTAL MANAGEMENT
INFORMATION SYSTEMS DIVISION
222,310
222,868
262,444
266,913
260,138
248,908
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
MANAGEMENT INFORMATION SYSTEMS
Code: 010021
74
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Total major minor site plan reviews
40
17
13
25
15
Preliminary/final plat approvals
12
4
3
6
4
Application requests processed
159
100
106
120
100
Total permits (temporary) issued
31
37
32
42
35
Division of a single lot
5
2
1
6
2
Land use and zoning change requests
2
2
4
2
3
Annexation Requests
2
2
4
4
3
Flood Zone determinations
130
120
128
140
130
Site Plan inspections
47
41
75
50
60
Occupational Licenses processed and issued
1,746
1,807
N/A
N/A
N/A
Land Development Code amendments
2
4
0
4
2
Model home conditional use approvals
12
13
9
15
10
Preocessing time for site plans (month)
6
6
3
2
2
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GROWTH MANAGEMENT DEPARTMENT
The Growth Management Department provides proactive planning to facilitate quality development. The
department provides technically sound and professional guidance to the City Council, the City Manager, the
Planning and Zoning Board, as well as various boards and committees. The Growth Management department
also provides comprehensive planning, community development, redevelopment, code enforcement guidance
and economic development activities.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Received Tree City USA Recertification for 10 Year
Community Rating System (CRS) review completed, resulting in a rating that reduced Flood Insurance
costs for residents
Received $3.2 million in grant funding from the Florida Communities Trust for the Stan Mayfield
Working Waterfronts Program grant; and completed real estate transactions on two key waterfront
parcels
Created two new committees providing staff assistance for the Working Waterfront Committee and the
Facade, Sign and Landscaping Grant Review Committee
Conducted several workshops, and initiated the Evaluation and Appraisal Report (EAR) for the
Comprehensive Plan
Processed five grants for CRA Board approval for the Facade, Sign and Landscaping Program
FISCAL YEAR 2011 GOALS AND OBJECTIVES
D Complete the EAR Report and receive a finding of compliance from DCA
D Initiate Land Development Code modifications based upon EAR recommendations
D Provide Staff assistance to various boards and committees
D Continue to review site plan applications in a timely manner
PERFORMANCE MEASURES
75
PROGRAM BUDGET DESCRIPTION FOR THE GROWTH MANAGEMENT DEPARTMENT
STAFFING
NATURE OF ACTIVITY
09/10
10/11
20.00%
25.00%
Public Assistance Provide zoning and other regulatory information to the public and work with
the public to assure that development is of the highest quality and that all development proposals
are consistent with City Regulations.
25.00%
25.00%
Site Plans Variances Plats Work with other agencies to provide comments and public input
on items review by the Planning and Zoning Commission and the City Council, as well as other
committees and taskforce groups that may be required from time to time. Implement policy
issues that Council has recommended or mandated.
10.00%
15.00%
Comprehensive Planning Manage, interpret, evaluate, update, and implement the
Comprehensive Plan and other land use, development and preservation plans for the City.
10.00%
15.00%
General Administrative Research various miscellaneous topics and gather information for
other agencies and /or other departments, including code enf.
15.00%
10.00%
Economic Development Provide direction and guidance for projects that have an economic
devleopment impact, including annexations.
20.00%
10.00%
Community Redevelopment Implementation of stated goals within the Community
Redevelopment Master Plan and consistent with objectives outlined by the City Council.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GROWTH MANAGEMENT DEPARTMENT BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Growth Management is $358,557. This compares to the 2009 -2010 projected
expenditures of $423,773, a decrease of $65,216 or 15.4
FY 06 -07
Actual
FY 07 -08 FY 08 -09
Actual Actual
Amended
FY 09 -10
Budget
Projected
FY 09 -10
Expenditures
Adopted
FY 10 -11
Budget Difference
Personal Services 314,240 344,247 364,709 372,436
Operating Expenses 32,143 35,844 15,794 64,720
Capital Outlay 32,810 2,425
370,753 338,982 (31,771)
53,020 19,575 (33,445)
Total 379,193 382,517 380,503 437,156 423,773 358,557 (65,216)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Decrease due to reduction in health insurance premiums and reclassification
Administrative Assistant to part-time
2. Operating Expenses Net decrease mainly due to the requirement of the Comp Plan E.A.R. in FY 2009 -10
3. Capital Outlay No capital outlay requested for FY 2010 -11
Difference
of
(31,771)
(33,445)
76
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
GROWTH MANAGEMENT DEPARTMENT
POSITION
Growth Management Director
Growth Management Manager
Environmental Planner
Adminstrative Assistant
Zoning Technician
PAY
RANGE
65,104 123,464
43,030 89,967
39,783 79,218
35,367 /67,071
30,797 61,323
GRADE
81
67
64
60
33
77
F /T/E
POSITION YEARS
08 -09 09 -10 10 -11
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
5.00 5.00 4.50
Overtime
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
1.00
1.00
1.00
0.50
1.00
Projected Adopted
Expenditure Budget
09 -10 10 -11
81,841 81,841
67,922 67,922
41,494 41,494
40,551 20,275
43,894 43,894
275,702 255,426
1,500 750
21,206 19,597
24,948 23,056
35,524 28,981
11,021 10,435
115 104
737 633
370,753 338,982
Account
Number Descri stion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
236,601
255,930
274,026
277,138
275,702
255,426
511400 Overtime
2,119
1,617
721
1,500
1,500
750
512100 FICA Taxes
17,296
18,683
19,831
21,316
21,206
19,597
512225 Deferred Compensation
20,912
23,179
24,717
25,077
24,948
23,056
512301 Group Health Insurance Premium
27,006
32,937
33,455
35,532
35,524
28,981
512305 Dependant Health Ins Premium
9,522
10,923
11,021
11,021
11,021
10,435
512309 Employee Assistance Program
108
111
109
115
115
104
512400 Worker's Comp Insurance
677
867
829
737
737
633
TOTAL PERSONAL SERVICES
314,240
344,247
364,709
372,436
370,753
338,982
OPERATING EXPENDITURES
533120 Consultants
1,022
15,000
0
50,000
38,000
5,000
533400 Other Contractual Services
2,438
2,000
0
0
0
0
533480 Temporary Employment Services
791
0
0
0
0
0
534000 Travel and Per Diem
2,375
1,073
1,177
900
900
900
534101 Telephone
1,004
807
449
460
460
460
534105 Cellular Telephone
775
748
599
690
690
690
534110 Internet Services
130
153
153
160
160
160
534120 Postage
3,458
1,946
1,226
500
500
500
534130 Express Mail
29
145
264
100
100
100
534620 R M- Vehicles
677
390
63
200
200
200
534630 R M -Office Equipment
4,831
3,382
2,373
2,700
2,700
2,365
534700 Printing and Binding
760
812
299
360
360
250
534920 Legal Ads
4,297
3,033
5,176
3,200
3,200
3,200
535200 Departmental Supplies
2,633
2,536
1,864
1,350
1,350
1,350
535210 Computer Supplies
3,719
1,083
618
1,800
1,800
1,800
535230 Small Tools and Equipment
199
13
0
0
0
0
535260 Gas and Oil
287
1,230
595
500
500
500
535410 Dues and Memberships
489
603
553
600
600
600
535420 Books and Publications
1,279
280
0
400
700
700
535450 Training and Education
950
610
385
800
800
800
TOTAL OPERATING EXPENDITURES
32,143
35,844
15,794
64,720
53,020
19,575
CAPITAL OUTLAY
606400 Vehicles and Equipment
32,810
2,425
0
0
0
0
TOTAL CAPITAL OUTLAY
32,810
2,425
0
0
0
0
TOTAL GROWTH MANAGEMENT
379,193
382,516
380,503
437,156
423,773
358,557
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET]
GROWTH MANAGEMENT DEPARTMENT
Code: 010080
78
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DEPARTMENT
CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS
The Fiscal Year 2010- 2011Adopted budget for Police Depat tuient as a whole is $4,762,875. This compares to the 2009 -2010
projected expenditures of $4,662,065, an increase of $100,810 or 2.2
Amended Projected Adopted
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services
Operating Expenses
Capital Outlay
$4,189,082 $4,183,352 $4,522,304 $4,250,025 $4,237,384 $4,370,166 132,782
488,750 494,187 396,470 398,892 393,900 392,709 (1,191)
308,247 73,282 80,809 26,871 30,781 (30,781)
Total $4,986,078 $4,750,821 $4,999,583 $4,675,788 $4,662,065 $4,762,875 100,810
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Net increase mainly due to an increased City contribution to the Police Retirement
2. Operating Expenses Decrease due to overall decrease in operating expenses.
3. Capital Outlay No Capital Outlay Requested for FY 10 /11
Difference
132,782
(1,191)
(30,781)
Sebastian Police Department Cost Allocation
Investigations
23
Dispatch
10%
Code Enforcement
3% Police
Administration
14%
Police Operations
50%
79
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CONSOLIDATED POLICE DEPARTMENT
80
2007
Actual
2008
Actual
2009
Actual
2010
Budget
2010
Projected
2011
Budget
POLICE DEPARTMENT ADMINISTRATION
PERSONAL SERVICES
993,426
864,466
965,085
545,048
543,909
545,161
OPERATING EXPENDITURES
98,073
96,942
130,694
131,360
119,396
118,180
CAPITAL OUTLAY
1,407
16,783
TOTAL
1,092,905
978,191
1,095,779
676,408
663,305
663,341
POLICE DEPARTMENT OPERATIONS
PERSONAL SERVICES
2,047,576
2,133,640
2,379,437
2,145,755
2,079,943
2,212,532
OPERATING EXPENDITURES
240,292
244,162
155,811
154,097
164,185
155,500
CAPITAL OUTLAY
260,340
36,232
71,727
26,871
30,781
TOTAL
2,548,209
2,414,034
2,606,975
2,326,723
2,274,909
2,368,032
POLICE DEPARTMENT DETECTIVE
PERSONAL SERVICES
605,435
613,450
572,907
959,403
996,424
1,022,212
OPERATING EXPENDITURES
105,502
115,587
85,903
89,219
89,984
91,444
CAPITAL OUTLAY
25,980
1,700
2,772
TOTAL
736,916
730,737
661,582
1,048,622
1,086,408
1,113,656
POLICE DEPARTMENT DISPATCH
PERSONAL SERVICES
375,306
456,751
485,844
482,826
500,115
473,697
OPERATING EXPENDITURES
24,100
14,756
3,615
3,369
2,650
6,390
CAPITAL OUTLAY
20,520
1,140
6,310
TOTAL
419,926
472,647
495,769
486,195
502,765
480,087
POLICE DEPARTMENT CODE ENFORCEMENT
PERSONAL SERVICES
167,339
115,045
119,031
116,993
116,993
116,564
OPERATING EXPENDITURES
20,783
22,740
20,447
20,847
17,685
21,195
CAPITAL OUTLAY
17,427
TOTAL
188,121
155,212
139,478
137,840
134,678
137,759
TOTALS
PERSONAL SERVICES
4,189,082
4,183,352
4,522,304
4,250,025
4,237,384
4,370,166
OPERATING EXPENDITURES
488,750
494,187
396,470
398,892
393,900
392,709
CAPITAL OUTLAY
308,247
73,282
80,809
26,871
30,781
TOTAL
4,986,078
4,750,821
4,999,583
4,675,788
4,662,065
4,762,875
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
CONSOLIDATED POLICE DEPARTMENT
80
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE ADMINISTRATION
The Police Administrative Division includes the office of the Chief, Professional Standards, Accreditation, Alarm
Administration, Records and Staff Inspections. This division coordinates the efforts of the division commanders,
oversees the budgets, reviews internal investigations and background investigations for new employees and is
responsible for strategic planning.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Completion of Citizen's Academy with 23 graduates
Continued the accreditation process
Developed new schedules to better utilize available personnel
Reorganized department structure to continue current level of service with less personnel
Provided training to enhance the capabilities of supervisors and managers
Supported the Police Volunteer Unit
Investigated reported misconduct of employees
Supervised and reviewed the hiring of potential new employees
Maximized in- house training with limited resources
Reevaluated asset needs to conserve expenditures
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
D Conduct one citizens academy class
D Maintain accreditation through staff inspections and policy review
D Store and dispose of records in accordance with public records retention laws
D Provide information and reports to the public in a timely manner
D Provide FDLE UCR reports as required
D Provide fingerprinting service to the public at least two days per week
D Enhance staff inspections
Continue to evaluate schedules and structure to maximize level of service
81
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Civic meetings attended
9
12
20
12
40
Policies reviewed
60
60
80
60
75
Unit staff meetings attended
12
14
10
12
12
Senior staff meetings attended
38
40
40
40
50
Staff inspections performed
9
5
5
12
12
Computerized statistical reviews
8
3
12
12
12
Crime Prevention Information needs
8
8
5
0
5
Youth Bike Safety Events
9
2
2
2
2
Community Events
6
5
3
6
5
Background Investigations
25
15
10
0
6
Recruitment Functions
6
4
2
2
2
Training Assistance
6
5
4
4
4
Internal Investigations
2
2
3
3
3
Conduct 40 hrs of training for officers
43
42
41
36
40
Conduct training for civilian employees
25
15
10
10
10
Recruiting and promotional Activities
2
3
3
3
3
Number of citations processed
2784
1529
1438
3000
2500
Number of warnings processed
4416
2900
3411
4500
3500
Number of reports processed
1845
2476
2352
2000
2500
Number of parking citations processed
280
60
50
300
50
Number of trespass warnings processed
79
116
92
90
100
Fingerprints taken
304
220
262
320
300
Statistical reports completed
35
35
35
35
35
PROGRAM BUDGET DESCRIPTION FOR THE POLICE ADMINISTRATION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
30.00%
32.00%
General Management Direct department, develop and expand citizen involvement and public
education. Meet with civic groups, media, and other public and private groups. General
administrative duties managing the department.
10.00%
5.00%
Professional Standards Oversee all internal affairs investigations and conduct two staff
inspections during the year. Oversee all background investigations. Insure that accreditation
standards are followed and documented.
5.00%
5.00%
Staff Inspections
20.00%
25.00%
Records Management Processing, distributing and entering incident reports, citations,
warnings, parking tickets, trespass warnings, and other related records management for the
Divisions of the Police Densrtment
10.00%
10.00%
Citizen Requests Respond to citizen and agency requests for incident reports, accident reports,
and local checks by fax, mail or phone. Providing officers with information when requested,
signing for, processing and entering subpoenas. Providing records information to citizens in
person or by phone.
10.00%
8.00%
Reporting Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update
pin map.
5.00%
5.00%
Fingerprinting Fingerprint residents when requested.
10.00%
10.00%
Administrative Mail correspondence to housewatch participants and to program donors, collect
copy fees, signoff citation fees and alarm fees.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET!
PERFORMANCE MEASURES
82
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE ADMINISTRATION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Police Administration is $663,341. This compares to the 2009 -2010 projected
expenditures of $663,305, an increase of $36.
FY 06 -07
Actual
FY 07 -08 FY 08 -09
actual Actual
Amended Projected Adopted
FY 09 -10 FY 09 -10 FY 10 -11
Budget Expenditures Budget Difference
Personal Services
Operating Expenses
Capital Outlay
993,426 864,466 965,085 545,048 543,909 545,161 1,252
98,073 96,942 130,694 131,360 119,396 118,180 (1,216)
1,407 16,783
Total
1,092,906 978,192 1,095,779 676,408 663,305 663,341 36
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 projected expenditures:
1. Personal Services Net increase mainly due to an increased City contribution to the Police Retirement
2. Operating Expenses Net decrease mainly due to a decrease in janitorial services
3. Capital Outlay No approved capital outlay for FY 2010 -2011
Difference
1,252
(1,216)
PERSONAL SERVICES SCHEDULE
POSITION
Chief of Police
Deputy Chief of Police
Lieutenant
Administrative Assistant
Records Specialist II
Community Policing Officer
Clerical Assistant I
Clerical Assistant II
Crossing Guards Temp
PAY
RANGE
75,387 136,157
59,731 107,881
52,089 103,722
28,196 59,662
28,196 59,662
37,148 /83,494
24,252 54,508
24,252 54,508
83
POSITION YEARS Expenditure Budget
GRADE 08 -09 09 -10 10 -11
85 1.00 1.00 1.00
77 1.00 1.00 1.00
74 1.00 0.00 0.00
29 1.00 1.00 1.00
29 1.00 1.00 1.00
27 1.00 0.00 0.00
23 1.00 1.00 1.00
23 2.00 2.00 2.00
4.00 0.00 0.00
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Chapter 185 Pension
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
09 -10 10 -11
95,388 95,388
93,004 93,004
52,960 54,859
31,497 31,497
28,623 28,623
77,771 77,771
13.00 7.00 7.00 379,243 381,142
3,000
29,321
1,040
17,177
34,099
56,471
17,708
161
5,689
3,000
29,466
1,040
17,347
46,790
43,609
17,775
161
4,831
543,909 545,161
Account
Number Descri i tion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
522,101
494,601
569,971
380,149
379,243
381,142
511300 Temporary Salaries
43,311
43,452
41,589
0
0
0
511400 Overtime
8,539
6,114
3,395
3,000
3,000
3,000
512100 FICA Taxes
42,691
40,211
45,791
29,390
29,321
29,466
512215 Clothing Allowance
2,032
2,160
2,046
1,040
1,040
1,040
512225 Deferred Compensation
25,758
24,005
28,231
17,177
17,177
17,347
512250 Chapter 185 Retirement
259,466
158,588
184,387
34,263
34,099
46,790
512301 Group Health Insurance Premium
55,027
56,923
56,302
56,471
56,471
43,609
512305 Dependant Health Ins Premium
20,356
23,262
19,544
17,708
17,708
17,775
512309 Employee Assistance Program
223
199
201
161
161
161
512400 Worker's Comp Insurance
13,920
14,950
13,628
5,689
5,689
4,831
TOTAL PERSONAL SERVICES
993,426
864,466
965,085
545,048
543,909
545,161
OPERATING EXPENDITURES
533100 Professional Services
0
2,212
0
0
0
2,500
533400 Other Contractual Services
9,395
750
21,624
0
0
0
533415 Janitorial Services
13,375
19,500
19,284
19,500
19,500
11,520
534000 Travel and Per Diem
2,257
5,391
2,881
0
0
0
534101 Telephone
1,093
4,501
10,919
10,700
10,880
11,080
534105 Cellular Telephone
2,166
1,940
1,257
1,030
1,160
1,350
534110 Internet Services
303
350
976
1,000
1,032
1,035
534120 Postage
1,333
1,279
1,353
1,120
900
1,000
534310 Electric
7,548
5,395
35,300
35,600
33,500
35,200
534320 Water /Sewer
447
447
2,762
2,850
2,200
2,275
534500 Insurance
0
105
4,681
8,000
131
0
534610 R& M- Buildings
0
0
0
0
264
500
534620 R M- Vehicles
5,805
2,609
1,598
1,000
1,500
1,500
534630 R M Office Equipment
4,819
0
2,294
25,760
26,279
28,035
534640 R M- Operating Equipment
0
13,742
0
200
0
0
534650 R M -Radio
591
301
515
200
0
100
534800 Promotional Activities
2,436
1,856
815
300
300
300
534820 Designated Expenditure (Greer Donation)
12,090
618
3,243
10,000
8,000
6,000
535200 Depaitmental Supplies
9,710
9,102
6,324
3,500
3,500
3,585
535210 Computer Supplies
2,653
3,973
1,908
1,000
1,200
2,700
535230 Small Tools and Equipment
2,055
707
204
500
500
500
535260 Gas and Oil
10,576
10,170
7,667
7,000
6,500
7,000
535270 Uniforms and Shoes
1,684
2,177
708
600
400
400
535275 Safety Equipment
0
84
0
100
100
100
535410 Dues and Memberships
1,252
1,128
1,466
1,300
1,300
1,500
535420 Books and Publications
1,869
0
118
100
0
0
535450 Training and Education
4,615
8,605
2,797
0
250
0
TOTAL OPERATING EXPENDITURES
98,073
96,942
130,694
131,360
119,396
118,180
CAPITAL OUTLAY
606400 Vehicles and Equipment
1,407
16,783
0
0
0
0
TOTAL CAPITAL OUTLAY
1,407
16,783
0
0
0
0
TOTAL POLICE ADMINISTRATION
1,092,905
978,191
1,095,779
676,408
663,305
663,341
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
POLICE ADMINISTRATION
Code: 010041
84
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Traffic Stops
6,705
4,335
4,636
4,551
5,000
Officer Initiated Activity
26,054
23,864
28,977
25,057
27,000
Traffic Enforcement
178
225
347
236
300
Parking Enforcement
788
330
218
346
400
Alarms
612
623
602
654
700
Written Warnings Traffic Stops
4,318
2,900
3,145
3,045
3,500
Calls for Service
37,527
35,004
42,068
36,754
40,000
Vehicle check points
5
2
1
3
2
Buckle up and DUI enforcement waves
4
3
3
3
2
K -9 usage reports
152
148
148
155
200
K -9 training days
45
52
41
52
52
Child safety seat programs
8
44
54
46
20
Boat safety inspections
25
38
7
39
40
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE OPERATIONS DIVISION
The Operations Division is the most visible component of the police department and is tasked with around the clock
service. Personnel assigned to this division are responsible for, but not limited to, enforcing traffic and boating
laws, conducting preliminary criminal investigations, arresting or citing violators, gathering intelligence, answering
calls for service and patrolling the city limits. The operations division is comprised of four squads of 6 sworn
personnel, four K -9 units, a marine officer, a motorcycle officer and as extra duties several officers are also part of
the SRT (special response team). The SRT is responsible for serving high risk warrants, handling barricaded
subjects, or any other special incidents requiring highly trained and equipped personnel.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Reorganized personnel and assets to maintain current level of service
Continued advanced and professional development training depai tment wide
Maintained the community policing philosophy in daily operations
Provided directed patrol within the city to deter crime and ensure public safety
Enforced state laws and city ordinances to promote public safety and ensure quality of life
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City goal: Quality of Life
Continue patrolling the city limits to deter crime and ensure public safety
Continue to enforce laws and ordinances and maintain a community policing philosophy
Continue to encourage and offer advanced training to all personnel
Continue to evaluate schedules and structure to maximize level of service
PERFORMANCE MEASURES
85
PROGRAM BUDGET DESCRIPTION FOR THE POLICE OPERATIONS DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
15.00%
25.00%
Calls for Service respond to estimated 40,000 45,000 calls for service.
15.00%
15.00%
Traffic Stops and Citations Conduct an estimated 6,000 traffic stops and issue an estimated
2,500 citations and 3,500 warnings.
3.50%
3.50%
Investigations Conduct vehicle crash investigations.
5.00%
5.00%
Criminal Transportation Transport arrested adults and juveniles to respective detention
facilities.
1.50%
1.50%
Training and Professional Development Provide a minimum of 40 hours of training to all
members of the division.
30.00%
30.00%
Patrol and Crime Prevention Maintain patrol logs and direct patrols to reduce opportunistic
crimes. Monitor traffic to direct traffic enforcement strategies. Plan and participate in task
force operations.
10.00%
12.50%
K Unit Responsible for directed patrol and request for officer assists.
10.00%
2.50%
Motorcycle/Traffic Unit Criminal and non criminal traffic law enforcement and accident
investigations
10.00%
5.00%
Marine Unit Patrol waterways, enforce marine laws and perform water rescues.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE OPERATIONS DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Police Operations Division is $2,368,032. This compares to the 2009 -2010 projected
expenditures of $2,274,909, an increase of $93,123 or 4.1
Amended Proj ected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 2,047,576 2,133,640 2,379,437 2,145,755 2,079,943 2,212,532 132,589
Operating Expenses 240,292 244,162 155,811 154,097 164,185 155,500 (8,685)
Capital Outlay 260,340 36,232 71,727 26,871 30,781 0 (30,781)
Total 2,548,208 2,414,033 2,606,975 2,326,723 2,274,909 2,368,032 93,123
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
Difference
1. Personal Services Net increase mainly due to an increased City contribution to the Police Retirement 132,589
2. Operating Expenses Net decrease mainly due to a decrease of repair and maintenance of vehicles and gas and oil (8,685)
3. Capital Outlay No approved Capital Outlay for FY 2010-2011 (30,781)
86
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
POLICE OPERATIONS DIVISION
POSITION
Captain
Lieutenant
Sergeants
Officers
Officer Motorcycle Patrol
Officer K -9
Officer Marine Patrol
Part-time Officer
PAY
RANGE
57,428 103,722
57,428 103,722
46,980 105,594
37,148 83,494
37,148 83,494
37,148 83,494
37,148 83,494
F /T /E
POSITION YEARS
GRADE 08 -09 09 -10 10 -11
74 0.00 1.00 1.00
74 1.00 0.00 0.00
30 4.00 4.00 4.00
27 18.00 22.00 22.00
27 2.00 0.00 0.00
27 4.00 0.00 0.00
27 1.00 0.00 0.00
0.50 0.50 0.50
87
30.50 27.50 27.50
Overtime
FICA Taxes
Clothing Allowance
Chapter 185 Retirement
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
Projected
Expenditure
09 -10
91,571
241,647
956,902
1,198,549
150,000
111,285
14,580
260,662
184,759
26,434
622
41,481
Adopted
Budget
10 -11
91,571
287,204
961,540
8,000
1,348,315
130,800
114,880
14,580
363,365
164,234
31,608
622
44,128
1,988,372 2,212,532
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
1,316,426
1,388,775
1,505,975
1,358,893
1,290,120
1,340,315
511300 Temporary Salaries
35,949
2,232
5,545
0
0
8,000
511400 Overtime
143,848
146,885
166,768
130,800
150,000
130,800
512100 FICA Taxes
95,724
116,702
127,022
115,087
111,285
114,880
512215 Clothing Allowance
12,510
15,436
15,323
14,735
14,580
14,580
512250 Chapter 185 Retirement
191,580
201,057
299,147
269,987
260,662
363,365
512301 Group Health Insurance Premium
151,552
183,427
182,282
188,445
184,759
164,234
512305 Dependant Health Ins Premium
43,234
25,418
31,363
25,697
26,434
31,608
512309 Employee Assistance Program
639
657
645
630
622
622
512400 Worker's Comp Insurance
56,114
53,051
45,367
41,481
41,481
44,128
TOTAL PERSONAL SERVICES
2,047,576
2,133,640
2,379,437
2,145,755
2,079,943
2,212,532
OPERATING EXPENDITURES
533500 Investigations
0
0
183
0
0
0
534000 Travel and Per Diem
10,470
0
0
0
0
0
534101 Telephone
1,049
4,000
0
0
0
0
534105 Cellular Telephone
1,527
2,071
2,953
2,100
1,740
1,895
534110 Internet Access
8,088
7,695
6,399
4,000
7,395
8,255
534120 Postage
0
163
0
600
150
300
534130 Express Mail Charges
0
0
536
0
100
300
534310 Electric
21,857
17,384
0
0
0
0
534320 Water /Sewer
1,325
1,439
0
0
0
0
534610 R M- Buildings
3,227
0
0
0
0
0
534620 R M- Vehicles
29,122
25,129
20,721
6,189
20,000
10,000
534630 R M Office Equipment
6,498
1,988
1,025
2,000
0
2,000
534640 R M- Operating Equipment
19,699
22,553
7,197
12,000
8,000
8,000
534650 R M -Radio
3,964
1,212
1,801
950
1,500
1,500
534810 K -9 Expenditures
1,287
4,040
3,095
0
2,000
2,000
534800 Promotional Activities
0
99
0
0
0
0
535200 Departmental Supplies
15,015
13,732
10,467
12,000
11,000
11,000
535210 Computer Supplies
3,175
1,948
1,629
1,500
500
500
535230 Small Tools and Equipment
5,397
2,205
499
3,858
3,800
3,500
535260 Gas and Oil
85,767
116,929
81,700
90,000
95,000
90,000
535270 Uniforms and Shoes
13,449
20,123
15,737
17,000
12,000
15,000
535275 Safety Equipment
594
363
845
750
500
750
535410 Dues and Memberships
380
674
0
0
0
0
535420 Books and Publications
1,121
415
1,024
1,150
500
500
535450 Training and Education
7,281
0
0
0
0
0
TOTAL OPERATING EXPENDITURES
240,292
244,162
155,811
154,097
164,185
155,500
CAPITAL OUTLAY
606400 Vehicles and Equipment
260,340
36,232
71,727
26,871
30,781
0
TOTAL CAPITAL OUTLAY
260,340
36,232
71,727
26,871
30,781
0
TOTAL POLICE OPERATIONS DIVISION
2,548,208
2,414,034
2,606,975
2,326,723
2,274,909
2,368,032
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE OPERATIONS
Code: 010043
88
CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET
POLICE DETECTIVE DIVISION
The Police Detective Division is under the direction of the Support Division Captain and is supervised by a sergeant.
It is staffed by five (5) sworn investigators and one civilian I.D. technician. Under this division is also the
Community Policing Officer and a School Resource Officer. Three of the investigators are assigned to cases
involving crimes against persons, crimes against property and general investigations, one detective works narcotic
and vice investigations and one is assigned to a multi agency unit. The I.D. technician is the custodian of the
evidence /property room and processes crime scenes for evidence. The Community Policing Officer serves as a Law
Enforcement liaison between the neighborhood and business community, divisions within the police department and
other law enforcement agencies. The SRO serves the two elementary schools and the charter junior school and
teaches DARE, GREAT, and R.A.D. Kids as well as Life Skills programs.
FISCAL YEAR 2010 ACCOMPLISHMENTS
All detectives received advanced training.
Worked a homicide investigation with a successful arrest of the suspects.
Maintained an efficient case management system.
Kept victims and citizens informed of progress with their cases.
Received intelligence information and disseminated to proper sources.
Worked with and maintained a good relationship with other agencies.
School Resource Officer taught DARE, GREAT and RAD -KIDS in the schools.
Obtained 40 warrants, made 20 felony arrests and 3 misdemeanor arrests as of this reporting date.
190 cases have been assigned, 67 cleared and 286 reports /supplements written as of this reporting date.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Promptly return all citizens phone calls.
Provide advanced training for employees to enhance their skills.
Continue an efficient case management system for tracking cases.
Investigate all case with due diligence in an effective manner.
Provide quality service to the citizens of the city.
Work with the community in setting up neighborhood watches to enhance safety.
Educate the public in safety tips for their residences and personal safety.
Hold safety fairs for children and provide bicycle helmets.
Continue with DARE, GREAT and RAD -KIDS programs.
Continue to maintain contact with victims, ensuring they are kept abreast of case progress and informed of
their rights as victims.
The School Resource Officer will teach DARE in the two elementary schools, GREAT in the middle school,
and RAD -KID programs when possible.
Gather Intelligence from sources and disseminate where needed
Maintain evidence and property in an accredited acceptable manner.
89
PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
32.00%
35.00%
Investigations Investigate reported criminal offenses, complete reports on same, conduct
interviews, review and assist in the prosecution of suspects.
10.00%
10.00%
On Scene Investigations Perform on -scene investigations and process crime scenes.
200
5.00%
5.00%
Court Assistance Obtaining warrants, State Attorney's Office depositions and appear in court.
283
10.00%
10.00%
Investigations Assistance Assist Uniform Division and other agencies with investigations.
300
5.00%
5.00%
Training and Professional Development.
20.00%
12.00%
D.A.R.E. provides students with structured classroom instruction on drug resistance and education,
as well as promotes social interaction and reward for good behavior for fifth grade students.
5.00%
3.00%
School Resource Officer Program Provides onsite school safety and guidance to the facility,
students, teachers, and parents.
8.00%
5.00%
G.R.E.A.T. Program Teaches gang resistance through education and training. Educational aspects
of program involve crime impact on victims, neighborhoods, cultural sensitivity/prejudice, conflict
5.00%
2.00%
RAD -KIDS- Teaches elementary age student to resist agression defensively. This course is taught
after school hours, and is geared to reduce /prevent child abductions.
0.00%
10.00%
Community Meetings /Community Policing
385
0.00%
3.00%
Backgrounds
700
100.00%
100.00%
73
Performance Indicators
Actual
2005/2006
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Burglary Investigations
146
192
190
193
200
205
Assault Investigations
246
283
245
247
300
300
Sexual Assault Investigations
8
7
18
17
9
20
Vehicle Theft Investigation
19
15
19
16
20
25
Robbery Investigations
5
5
4
1
5
6
Larceny Investigations
385
578
678
706
700
750
Juvenile Arrests
73
48
125
58
100
125
Murder /Attempted Murder Investigations
1
0
0
0
0
1
DARE Programs
385
578
20
2
2
2
GREAT Programs
73
48
13
1
1
1
RAD -KIDS Programs
1
0
31
2
5
2
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
PERFORMANCE MEASURES
90
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DETECTIVE DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Police Detectives is $1,113,656. This compares to the 2009 -2010 projected
expenditures of $1,086,408, an increase of $27,248 or 2.5%
FY 06 -07
Actual
FY 07 -08
Amended
FY 08 -09
Budget
Amended
FY 09 -10
Budget
Projected
FY 09 -10
Expenditures
Adopted
FY 10 -11
Budget
Difference
Personal Services
Operating Expenses
Capital Outlay
605,435 613,450 572,907 959,403 996,424 1,022,212 25,788
105,502 115,587 85,903 89,219 89,984 91,444 1,460
25,980 1,700 2,772
Total 736,916 730,737 661,582 1,048,622 1,086,408 1,113,656 27,248
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Net increase mainly due to an increased City contribution to the Police Retirement
2. Operating Expenses Net increase mainly due to an increase in interne charges and on -line services
3. Capital Outlay No Capital Purchases for FY 2010 -11
Difference
25,788
1,460
PERSONAL SERVICES SCHEDULE
POLICE DETECTIVE DIVISION
POSITION
Captain
Sergeants
Investigators
Evidence Technician
School Resource Officer
Community Policing Officer
Crossing Guards Temp
PAY
RANGE
52,089 103,072
46,980 105,594
37,148 83,494
30,797 59,219
37,148 83,494
37,148 83,494
GRADE
74
30C
27
33
27
27
91
F/T /E
POSITION YEARS
08 -09 09 -10 10 -11
0.00
1.00
3.00
1.00
1.00
0.00
0.00
1.00
1.00
5.00
1.00
1.00
1.00
4.00
6.00 14.00 14.00
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Chapter 185 Retirement
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
1.00
1.00
5.00
1.00
1.00
1.00
4.00
Projected
Expenditure
09 -10
92,621
88,142
257,852
44,377
60,050
60,517
48,000
Adopted
Budget
10 -11
92,621
91,115
256,707
29,537
62,500
63,933
48,000
651,559 644,413
40,000 52,000
53,827 54,015
8,060 9,660
3,994 2,658
108,452 152,862
71,652 58,265
32,370 27,292
230 230
22,280 20,817
992,424 1,022,212
Account
Number Descri stion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Bud2et
FY 09/10
Projected
FY 10 /11
Adopted
Bud2et
PERSONAL SERVICES
511200 Regular Salaries
392,647
404,619
368,507
585,429
607,559
596,413
511300 Temporary Salaries
0
0
0
52,000
48,000
48,000
511400 Overtime
47,288
42,732
35,559
40,000
40,000
52,000
512100 FICA Taxes
33,492
34,277
30,350
52,623
53,827
54,015
512215 Clothing Allowance
7,975
7,623
6,042
10,435
8,060
9,660
512225 Deferred Compensation
3,277
3,529
3,734
3,563
3,994
2,658
512250 Chapter 185 Retirement
52,471
53,382
65,126
106,037
108,452
152,862
512301 Group Health Insurance Premium
38,552
40,728
34,870
68,755
71,652
58,265
512305 Dependant Health Ins Premium
12,233
10,866
15,735
18,059
32,370
27,292
512309 Employee Assistance Program
186
180
144
222
230
230
512400 Worker's Comp Insurance
17,313
15,514
12,840
22,280
22,280
20,817
TOTAL PERSONAL SERVICES
605,435
613,450
572,907
959,403
996,424
1,022,212
OPERATING EXPENDITURES
533100 Professional Services
50,784
63,505
63,505
53,428
53,428
53,428
533400 Other Contractural Services
0
11,641
0
0
0
0
533500 Investigations
504
953
759
2,900
3,100
3,000
534000 Travel and Per Diem
2,919
0
0
2,000
2,000
2,000
534101 Telephone
518
1,980
0
0
0
0
534105 Cellular Telephone
2,429
2,585
2,132
3,900
1,985
2,175
534110 Internet Access
189
104
0
0
0
1,200
534115 On -line Services
600
690
780
900
1,300
1,500
534130 Express Mail Charges
279
450
299
250
150
150
534310 Electric
6,283
4,796
0
0
0
0
534320 Water /Sewer
379
397
0
0
0
0
534400 Rent/Leases
391
391
0
391
391
391
534420 Equipment Leases
0
408
0
0
0
0
534610 R& M- Buildings
7,297
0
0
0
0
0
534620 R M- Vehicles
2,018
2,176
2,461
4,000
3,000
4,000
534630 R M Office Equipment
2,903
0
0
200
200
200
534640 R M- Operating Equipment
0
0
0
200
200
200
534650 R M -Radio
656
150
657
800
160
200
534800 Promotional Activities
0
99
0
300
300
300
534967 G.R.E.A.T. Expenditures
1,398
390
0
0
0
0
535200 Departmental Supplies
6,467
5,219
5,645
4,500
4,500
4,500
535210 Computer Supplies
1,065
1,190
711
1,200
1,200
1,200
535230 Small Tools and Equipment
0
2,323
910
1,400
1,500
1,400
535260 Gas and Oil
12,354
13,786
7,377
8,500
10,000
10,000
535270 Uniforms and Shoes
2,686
2,147
399
3,700
3,000
3,000
535275 Safety Equipment
75
57
0
200
200
200
535410 Dues and Memberships
75
150
150
200
200
200
535420 Books and Publications
182
0
118
250
170
200
535450 Training and Education
3,050
0
0
0
3,000
2,000
TOTAL OPERATING EXPENDITURES
105,502
115,587
85,903
89,219
89,984
91,444
CAPITAL OUTLAY
606400 Vehicles and Equipment
25,980
1,700
2,772
0
0
0
TOTAL CAPITAL OUTLAY
25,980
1,700
2,772
0
0
0
TOTAL POLICE DETECTIVE DIVISION
736,917
730,737
661,582
1,048,622
1,086,408
1,113,656
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DETECTIVE DIVISION
Code: 010047
92
PROGRAM BUDGET DESCRIPTION FOR THE POLICE DISPATCH UNIT
Actual
Actual
Actual
Projected
Projected
Performance Indicators
2006/2007
2007/2008
2008/2009
2009/2010
2010/2011
911 Calls Received
2,201
7,942
5,541
8,339
9,000
Code Violation Calls Received
941
48
3,212
500
4,000
Total Calls Received
37,527
38,059
42,068
39,961
45,000
Calls Per Dispatcher
4,415
4,229
5,259
4,440
4,500
PROGRAM BUDGET DESCRIPTION FOR THE POLICE DISPATCH UNIT
STAFFING
NATURE OF ACTIVITY
09/10
10/11
50.00%
50.00%
Dispatch Receive and dispatch calls for police services, including felony in progress and
emergency calls. Supply information to officers and callers. Record police action taken on calls
for service.
20.00%
20.00%
Calls Receive complaint calls from public and emergency 911 calls
20.00%
20.00%
Information Retrieval Check auto tags, VIN's, individuals, articles through the automated in-
house records system and FCIC/NCIC systems. Send and receive LETS and fax messages.
5.00%
7.00%
Code Enforcement Receive, document and dispatch code enforcement complaints.
5.00%
3.00%
Training and Professional Development.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DISPATCH UNIT
The police dispatch unit operates around the clock and takes calls for police service from the public,
dispatches calls to officers, provides information services to officers as well as citizens, and monitors and
records the activities of officers, community service volunteers and code enforcement officers. Dispatch
uses a number of state of the art automated systems, which are linked to statewide and nationwide
databases.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Received, dispatched and handled calls for service in a timely and professional manner.
Provided accurate and timely dispatch services for department members.
Provided appropriate and professional training for all dispatchers.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Continue to receive and handle calls for service in a timely and professional manner.
Continue to provide accurate and timely dispatch services for department members.
Maintain current staffing allocation and recruit as necessary for replacement staff.
Provide appropriate and professional training for all dispatchers
PERFORMANCE MEASURES
93
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DISPATCH UNIT BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Police Dispatch is $480,087. This compares to the 2009 -2010 projected
expenditures of $502,765 a decrease of $22,678 or 4.5
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 375,306 456,751 485,844 482,826 500,115 473,697 (26,418)
Operating Expenses 24,100 14,756 3,615 2,650 6,390 3,740
Capital Outlay 20,520 1,140 6,310
Total 419,926 472,647 495,769 482,826 502,765 480,087 (22,678)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Decrease mainly due to a reduction in health insurance premiums.
2. Operating Expenses Increase mainly due to an increase in internet access and training and education
3. Capital Outlay No Capital Outlay approved for FY 2010-2011
Difference
(26,418)
3,740
PERSONAL SERVICES SCHEDULE
POLICE DISPATCH UNIT
F/T/E Projected Adopted
PAY POSITION YEARS Expenditure Budget
POSITION RANGE GRADE 08 -09 09 -10 10 -11 09 -10 10 -11
Communications Supervisor 36,852 73,340 39 1.00 1.00 1.00 56,500 53,906
Communication Technician 28,196 63,373 29 8.00 8.00 8.00 286,000 247,451
Communication Technician (Part -time) 0.50 0.50 0.50 25,000
Overtime 30,000 22,000
FICA Taxes 28,496 26,649
Deferred Compensation 31,275 29,102
Group Health Insurance Premium 59,239 52,330
Dependant Health Ins Premium 7,554 16,236
Employee Assistance Program 207 207
Worker's Comp Insurance 844 817
Total Personal Services 500,115 473,698
94
9.50 9.50 9.50
342,500 326,357
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
240,996
296,068
316,992
309,767
342,500
326,356
511300 Temporary Salaries
1,339
6,674
0
25,000
0
0
511400 Overtime
49,847
40,441
40,775
22,000
30,000
22,000
512100 FICA Taxes
22,611
25,786
26,590
27,293
28,496
26,649
512225 Deferred Compensation
24,912
28,574
32,008
29,859
31,275
29,102
512301 Group Health Insurance Premium
32,876
50,363
57,227
57,698
59,239
52,330
512305 Dependant Health Ins Premium
1,618
7,503
11,032
10,158
7,554
16,236
512309 Employee Assistance Program
180
207
205
207
207
207
512400 Worker's Comp Insurance
927
1,135
1,015
844
844
817
TOTAL PERSONAL SERVICES
375,306
456,751
485,844
482,826
500,115
473,697
OPERATING EXPENDITURES
534000 Travel and Per Diem
772
0
60
0
0
500
534101 Telephone
2,771
5,361
0
0
0
0
534105 Cellular Telephone
423
434
299
310
200
300
534108 800 MHZ Lines
5,032
0
0
0
0
0
534110 Internet Access
106
116
0
109
0
800
534310 Electric
6,333
5,395
0
0
0
0
534320 Sewer /Water
373
447
0
0
0
0
534630 R M- Office Equipment
2,248
0
0
0
0
1,590
534640 R M- Operating Equipment
252
0
44
50
100
100
534650 R M- Radios
1,066
356
461
400
150
300
534800 Promotional Activities
0
42
0
0
0
0
535200 Departmental Supplies
1,291
1,240
1,286
1,050
1,000
1,000
535210 Computer Supplies
1,503
1,261
893
950
1,000
900
535230 Small Tools and Equipment
294
0
360
300
0
200
535275 Safety Equipment
0
16
0
0
0
0
535410 Dues and Memberships
86
88
212
200
200
200
535450 Training and Education
1,550
0
0
0
0
500
TOTAL OPERATING EXPENDITURES
24,100
14,756
3,615
3,369
2,650
6,390
CAPITAL OUTLAY
606400 Vehicles and Equipment
20,520
1,140
6,310
0
0
0
TOTAL CAPITAL OUTLAY
20,520
1,140
6,310
0
0
0
TOTAL POLICE DISPATCH UNIT
419,926
472,647
495,769
486,195
502,765
480,087
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
POLICE DISPATCH UNIT
Code: 010049
95
PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
09/11
60.00%
60.00%
Citizen Complaints Respond to complaints of city ordinance violations and self initiate code
compliance and enforcement.
25.00%
22.00%
Re inspections Follow up on notices of violations to ensure compliance.
Water Violations
5.00%
3.00%
Code Enforcement Board Provide direct support to Code Enforcement Board for Code
Enforcement hearings.
10.00%
15.00%
Documentation To document complaints, as well as self initiated actions, write reports an
follow up letters and prepare documentation for Code Enforcement Board.
100.00%
100.00%
3,500
Illegal Signs
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION
The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to
citizen complaints and self initiated enforcement. While providing support to other departments and the Special
Magistrate, this division works to solicit voluntary compliance whenever possible.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Maintained a good working relationship with all city depts.
Continued to have a pro- active approach to code violations, striving for compliance.
Continued to educate citizens on code issues.
Have reached and maintained a high compliance rate.
Worked with the citizens while maintaining good public relations.
Attended classes and conferences on code enforcement for certifications.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Quality of Life
Maintain a pro- active approach to code issues.
Continue to strive for a high compliance rate.
Maintain certifications and obtain additional education.
Maintain a good working relationship with city departments and the citizens.
Continue to educate citizens on code issues.
PERFORMANCE MEASURES
96
Actual
Actual
Actual
Projected
Projected
Performance Indicators
2006/2007
2007/2008
2008/2009
2009/2010
2010/1011
Water Violations
389
252
57
300
50
Code Violations
2,833
3,371
2,041
3,500
3,500
Illegal Signs
2,640
3,380
299
2,500
500
Nuisance Abatement
512
495
246
700
700
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION
The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to
citizen complaints and self initiated enforcement. While providing support to other departments and the Special
Magistrate, this division works to solicit voluntary compliance whenever possible.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Maintained a good working relationship with all city depts.
Continued to have a pro- active approach to code violations, striving for compliance.
Continued to educate citizens on code issues.
Have reached and maintained a high compliance rate.
Worked with the citizens while maintaining good public relations.
Attended classes and conferences on code enforcement for certifications.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Quality of Life
Maintain a pro- active approach to code issues.
Continue to strive for a high compliance rate.
Maintain certifications and obtain additional education.
Maintain a good working relationship with city departments and the citizens.
Continue to educate citizens on code issues.
PERFORMANCE MEASURES
96
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Code Enforcement is $137,759. This compares to the 2009 -2010 projected
expenditures of $134,678, an increase of $3,081 or 2.3%
Amended Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Budget Budget Expenditures Budget Difference
Personal Services 167,339 115,045 119,031 116,993 116,993 116,564 (429)
Operating Expenses 20,783 22,740 20,447 20,847 17,685 21,195 3,510
Capital Outlay 17,427
Total
188,122 155,213 139,478 137,840 134,678 137,759 3,081
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures: Difference
1. Personal Services Net decrease due to retirement of General Services Technician and addition of Administrative
Assistant (429)
2. Operating Expenditures Net increase mainly due to increased postage 3,510
3. Capital Outlay No Capital Outlay approved in FY 10 -11 budget
PERSONAL SERVICES SCHEDULE
CODE ENFORCEMENT DIVISION
F /T /E Projected Adopted
PAY POSITION YEARS Expenditure Budget
POSITION RANGE GRADE 08 -09 09 -10 10 -11 09 -10 10 -11
Code Enforcement Officer 29,874 /67,145 32 2.00 2.00 2.00 63,930 63,930
Administrative Asst 0.00 0.00 0.50 20,275
P/T General Services Technicia 22,909 41,376 21 0.50 0.50 0.00 12,888
97
2.50 2.50 2.50
76,818 84,205
Overtime 300 300
FICA Taxes 5,899 6,465
Deferred Compensation 6,941 7,605
Group Health Insurance Premium 24,172 15,876
Dependant Health Ins Premium 498 452
Employee Assistance Program 69 69
Worker's Comp Insurance 2,858 1,592
Total Personal Services 117,555 116,564
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
122,156
74,829
78,550
76,817
76,817
84,205
511400 Overtime
420
592
79
300
300
300
512100 FICA Taxes
9,054
5,607
5,894
5,899
5,899
6,465
512225 Deferred Compensation
8,743
6,002
7,077
6,941
6,941
7,605
512301 Group Health Insurance Premium
17,113
20,818
24,088
24,172
24,172
15,876
512305 Dependant Health Ins Premium
2,543
457
502
498
498
452
512309 Employee Assistance Program
86
69
69
69
69
69
512400 Worker's Comp Insurance
7,224
6,671
2,772
2,297
2,297
1,592
TOTAL PERSONAL SERVICES
167,339
115,045
119,031
116,993
116,993
116,564
OPERATING EXPENDITURES
533100 Professional Services
550
0
0
0
0
0
534000 Travel and Per Diem
868
1,130
947
0
500
500
534101 Telephone
463
645
359
360
470
490
534105 Cellular Telephone
910
1,200
968
900
500
465
534110 Internet Services
106
84
77
77
80
1,300
534120 Postage
3,207
6,998
6,355
7,600
4,000
6,000
534620 R M- Vehicles
1,431
1,190
1,268
1,200
200
500
534630 R M Office Equipment
2,526
1,233
663
550
510
550
534650 R M -Radio
0
0
75
200
100
100
534910 Clerk of Court Filing Fees
600
1,800
2,158
2,000
4,200
4,000
535200 Departmental Supplies
1,801
1,440
1,550
1,100
1,000
1,000
535210 Computer Supplies
784
384
179
250
420
400
535230 Small Tools and Equipment
67
27
180
200
100
100
535260 Gas and Oil
5,778
5,256
4,409
4,700
4,500
4,700
535270 Uniforms and Shoes
559
658
363
500
360
400
535275 Safety Equipment
0
0
86
100
100
100
535410 Dues and Memberships
120
45
60
60
90
90
535420 Books and Publications
0
0
0
50
0
0
535450 Training and Education
1,014
650
750
1,000
555
500
TOTAL OPERATING EXPENDITURES
20,783
22,740
20,447
20,847
17,685
21,195
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
17,427
0
0
0
0
TOTAL CAPITAL OUTLAY
0
17,427
0
0
0
0
TOTAL CODE ENFORCEMENT DIVISION
188,122
155,213
139,478
137,840
134,678
137,759
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION
Code: 010045
98
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
PUBLIC WORKS DEPARTMENT
CONSOLIDATED BUDGET FOR ALL DIVISIONS
The Fiscal Year 2010- 2011 Adopted budget for Public Works Depait,nent as a whole is $3,385,604. This compares to the 2009-
2010 projected expenditures of $3,514,370, a decrease of $128,766 or 3.7
Amended Projected Adopted
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services
Operating Expenses
Capital Outlay
2,517,206 2,568,372 2,768,410 2,427,177 2,420,891 2,348,944 (71,947)
1,367,290 1,334,519 1,372,464 1,097,020 1,064,432 1,023,860 (40,572)
223,316 89,131 11,221 13,600 29,047 12,800 (16,247)
Total 4,107,812 3,992,022 4,152,095 3,537,797 3,514,370 3,385,604 (128,766)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Net decrease mainly due to the elimination of four positions and a decrease in premiums
for health insurance
2. Operating Expenses Decrease due to overall decrease in operating expenses.
3. Capital Outlay Net increase due to anticipated purchase of an excavator
Difference
(71,947)
(40,572)
(16,247)
PUBLIC WORKS DEPARTMENT COST ALLOCATION
Parks
27%
Facilities
Maintenance-
7%
Vehicle
Maintenance
4%
Cemetery
3%
Roads
Maintenance
26%
Stormwater
33%
99
PROGRAM BUDGET DESCRIPTION FOR THE ROADS AND MAINTENANCE DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
30.00%
30.00%
Streets and Alleyways Maintain 150 miles of paved streets. Maintain sixteen (16) municipally
owned parking areas. Perform repairs to streets and roadways that are damaged due to
deterioration.
10.00%
20.00%
General Maintenance Buildings, docks, piers, sidewalks, etc.
Number of Parking Lots Maintained
10.00%
10.00%
General Administration Preparation of budget, update service records. Maintain equipment
records. Review contracts and construction drawings on City Contract work. Meet with public as
necessary. Coordinate employee training and education.
50.00%
40.00%
Assisting other City Departments Lift heavy material with cranes, repair roadways and
sidewalks following storm damage, transport heavy equipment and supplies to work -sites and
grade parks and ballfields.
100.00%
100.00%
26
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/1011
Miles of Paved Roads Maintained
156
156
156
156
156
Number of Parking Lots Maintained
16
16
16
16
16
Miles of Sidewalks Maintained
22
26
26
26
26
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
ROADS AND MAINTENANCE DIVISION
The Roads and Maintenance Division is responsible for the repair and maintenance of the public streets and right -of-
ways, and public infrastructures such as, docks, piers, boat ramps, and sidewalks, as well as, provide heavy
construction support to other departments as needed.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Continued regular pothole maintenance and road crossing paving
Continued regular maintenance on buildings, docks, piers and ramps
Built and installed shade pavilion at the tennis courts
Assisted contractor for the Collier Canal project
Supervised construction of the skate park office and the Schumann restrooms
FISCAL YEAR 2011 GOALS AND OBJECTIVES
Continue regular maintenance on buildings, docks, piers and ramps
Continue regular pothole maintenance on streets
Continue assisting contractors
Continue assisting other Departments with requests
PERFORMANCE MEASURES
100
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
ROADS AND MAINTENANCE DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Roads and Maintenance Division is
projected expenditures of $918,146, a decrease of $41,357 or 4.5
FY 06 -07
Actual
FY 07 -08 FY 08 -09
Actual Actual
Amended
FY 09 -10
Budget
$876,789. This
Projected
FY 09 -10
Expenditures
compares to the 2009 -2010
Adopted
FY 10 -11
Budget Difference
Personal Services 1,068,726 986,384 1,070,698 750,125
Operating Expenses 193,805 194,555 165,296 138,513
Capital Outlay 18,923 12,285 5,252
747,348
145,798
25,000
751,949 4,601
124,840 (20,958)
(25,000)
Total 1,281,454 1,193,224 1,241,246 888,638 918,146 876,789 (41,357)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures
1. Personal Services Net increase due to reduction in health insurance premiums offset by six employees receiving
longevity increases
2. Operating Expenses Decrease due to reduction in training and education and repair maintenance of vehicles
3. Capital Outlay No approved capital outlay for FY 2010 -11
Difference
4,601
(20,958)
(25,000)
PERSONAL SERVICES SCHEDULE
ROADS AND MAINTENANCE DIVISION
POSITION
Public Works Director
Administrative Supervisor
Maintenance Supervisor
Construction Specialist
Civil Engineering Technician
Sign/Traffic Technician
Maintenance Worker III
Maintenance Worker II
Maintenance Worker I
PAY
RANGE
67,708 134,822
32,699 73,495
32,699 73,495
31,721 71,296
30,797 69,218
26,544 59,662
26,544 59,662
25,063 56,331
23,580 53,000
F /T /E
GRADE 08 -09 09 -10
82 1.00 1.00
35 1.00 1.00
35 1.00 1.00
34 1.00 1.00
33 1.00 1.00
26 1.00 1.00
26 2.00 2.00
24 2.00 2.00
22 2.00 2.00
12.00 12.00 12.00
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
6 employees receiving longevity increases FY 09/10 and FY 10/11
101
10 -11
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
2.00
Projected Adopted
Expenditure Budget
09 -10
78,598
60,094
51,051
44,372
45,788
43,894
63,449
91,151
30,052
508,449
6,000
39,447
1,200
46,300
91,400
29,222
278
25,052
10 -11
78,598
62,955
51,051
44,372
46,743
44,358
65,400
94,003
31,496
518,976
6,000
40,252
1,200
47,248
82,790
34,710
278
20,495
747,348 751,949
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
726,472
652,591
755,185
513,810
508,449
518,976
511300 Temporary Salaries
31,523
22,679
10,046
0
0
0
511400 Overtime
13,389
8,429
11,558
6,000
6,000
6,000
512100 FICA Taxes
55,715
49,670
57,162
39,867
39,447
40,252
512215 Clothing Allowance
1,440
1,440
1,440
1,320
1,200
1,200
512225 Deferred Compensation
60,857
59,482
67,207
46,783
46,300
47,248
512301 Group Health Insurance Premium
94,862
110,250
102,623
91,429
91,400
82,790
512305 Dependant Health Ins Premium
38,798
38,192
26,634
25,588
29,222
34,710
512309 Employee Assistance Program
390
349
340
276
278
278
512400 Worker's Comp Insurance
45,280
43,302
38,503
25,052
25,052
20,495
TOTAL PERSONAL SERVICES
1,068,726
986,384
1,070,698
750,125
747,348
751,949
OPERATING EX PENDITURES
533150 Engineering Services
10,334
0
228
0
0
0
533400 Other Contractual Services
31,899
6,780
4,632
1,500
0
0
533415 Janitorial Services
5,462
4,500
4,331
600
575
476
533420 Pest/Weed Control /Mowing
0
0
0
3,528
3,528
3,528
534000 Travel and Per Diem
2,609
1,352
960
1,500
1,500
500
534101 Telephone
7,918
10,185
8,471
7,050
2,400
2,500
534105 Cellular Telephone
7,427
6,038
4,781
3,790
2,425
2,784
534110 Internet Services
835
559
654
370
160
102
534120 Postage
111
224
329
50
50
50
534130 Express Mail Charges
149
0
18
0
0
0
534310 Electric
7,182
7,589
9,706
2,150
2,475
2,600
534320 Water /Sewer
1,192
836
1,061
350
215
225
534380 Trash Pickup /Hauling, Etc.
6,483
3,676
6,242
6,000
6,000
6,000
534400 Rents and Leases
4,610
4,610
0
2,000
0
0
534420 Equipment Leases
0
1,387
0
600
500
500
534620 R M- Vehicles
4,696
18,023
22,340
16,000
29,000
20,000
534630 R M- Office Equipment
7,300
5,935
2,741
1,000
1,700
1,500
534640 R M- Operating Equipment
29,001
26,370
16,693
16,000
19,400
16,000
534830 Special Events
2,632
1,861
1,040
1,500
1,600
1,500
534920 Legal Ads
0
0
142
200
200
200
535200 Departmental Supplies
13,235
17,241
19,969
11,000
10,500
10,500
535210 Computer Supplies
3,349
704
874
600
1,200
600
535230 Small Tools and Equipment
4,910
7,017
4,791
3,500
3,500
3,500
535260 Gas and Oil
28,735
46,490
28,523
33,250
27,692
27,000
535270 Uniforms and Shoes
2,404
3,631
2,940
2,925
3,146
2,925
535275 Safety Equipment
374
1,031
1,447
1,000
1,200
1,000
535310 Road Materials S upplies
6,545
11,493
15,334
12,000
19,782
15,000
535350 Cement
2,340
4,400
4,875
8,000
5,000
5,000
535410 Dues and Memberships
572
696
445
450
450
450
535420 Books and Publications
83
277
647
100
100
100
535450 Training and Education
1,417
1,650
1,082
1,500
1,500
300
TOTAL OPERATING EXPENDITURES
193,805
194,555
165,296
138,513
145,798
124,840
CAPITAL OUTLAY
606310 IOTB Fencing
11,625
12,285
0
0
0
0
606400 Vehicles and Equipment
7,298
0
5,252
0
25,000
0
TOTAL CAPITAL OUTLAY
18,923
12,285
5,252
0
25,000
0
TOTAL ROADS MAINTENANCE
1,281,454
1,193,224
1,241,246
888,638
918,146
876,789
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
ROADS AND MAINTENANCE DIVISION
Code: 010052 (010051 ENGINEERING)
102
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Miles of swales
280.0
280.0
280.0
280.0
280.0
Linear feet of swales reconstructed
25,000
49,333
40,000
19,300
30,000
Miles of ditches maintained
50.0
50.0
50.0
50.0
50.0
Catch basin and culverts maintained
275
300
280
40
280
Linear feet Main Ditches reconstructed
35,000
40,000
45,000
45,000
20,000
Road Crossing Pipes
30
40
40
50
50
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
STORMWATER UTILITY DIVISION
The Stormwater Division is responsible for the control and maintenance of the City's stormwater drainage system
consisting of 280 lane miles of swales, 50 miles of channels, 9 miles of canals and 275 catch basins and culvert
structures. It is also the responsibility of the Stormwater division to enforce compliance with Federal NPDES
regulations, as well as improvement of the stormwater runoff water quality prior to discharge into the Sebastian River
and Indian River Lagoon in accordance with the Master Stormwater Management Plan.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Completed installation of round in various locations
Collapsed culvert maintenance continues
Monitored mowing contractor for complaints
Monitored the ditch mowing contractor
Worked with Applied Aquatic to spray canals and ditches
Worked with mitigation contractor for collier canal project
Completed Middle stonecrop project
Inspected drainage complaints as received
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Citywide Infrastructure Improvements
Continue 1 /4 round installation program
Continue maintenance on collapsed road culvert pipes
City Goal: Governmental Efficiency
Continue monitoring the mowing contract.
Continue mowing of rear ditches and rights of ways
PERFORMANCE MEASURES
103
PROGRAM BUDGET DESCRIPTION FOR THE STORMWATER UTILITY DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
50.00%
50.00%
Drainage Maintenance Clean and spray stormwater swales, ditches and canals. Maintain 9
miles of large canals. Maintain 50 miles of ditches, swales and side yard ditches.
25.00%
25.00%
Catch basins, Manholes and Culverts Hand clean and mow small drainage ditches. Maintain
150 catch basins and large /small culverts.
10.00%
10.00%
General Administration Preparation of budget, update service records. Maintain equipment
records. Review contracts and construction drawings on City contract work. Meet with public as
necessary. Coordinate employee training and education.
5.00%
5.00%
Building Dept Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits,
Driveway Permits, and meeting with engineers, contractors, and public as necessary.
10.00%
10.00%
Capital Protects Planning, Design, Specifications Consultant Coordination Bidding and
Contracts, Construction Management inspections.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
STORMWATER DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Stormwater Utility is $1,092,457. This compares to the 2009 -2010 projected
expenditures of $1,109,726 a decrease of $17,269 or 1.6
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 392,400 540,745 525,786 606,040 603,202 596,056 (7,146)
Operating Expenses 774,253 679,136 739,766 545,541 504,952 496,401 (8,551)
Capital Outlay 146,742 55,810 3,024 1,600 1,572 0 (1,572)
Total 1,313,395 1,275,691 1,268,576 1,153,181 1,109,726 1,092,457 (17,269)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures:
1. Personal Services Decrease due to a reduction in health insurance premiums
2. Operating Expenses Net decrease mainly due to a decrease in repair and maintenance of vehicles
3. Capital Outlay Purchase of excavator
Difference
(7,146)
(8,551)
(1,572)
104
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
STORMWATER UTILITY DIVISION
POSITION
Stormwater Superintendent
Stormwater Supervisor
Construction Inspector
Maintenance Worker III
Maintenance Worker II
Maintenance Worker I
Description
Excavator (CIP Budget)
PAY
RANGE
46,541 97,308
32,699 73,495
30,797 69,218
26,544 59,662
25,063 56,331
23,580 53,000
CAPITAL OUTLAY SCHEDULE
STORMWATER UTILITY DIVISION
$200,000
GRADE 08 -09 09 -10 10 -11
70 1.00 1.00 1.00
35 2.00 2.00 2.00
33 0.00 1.00 1.00
26 4.00 4.00 3.00
24 0.00 0.00 1.00
22 4.00 4.00 4.00
11.00 12.00 12.00
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
105
Projected Adopted
Expenditure Budget
09 -10 10 -11
58,672 58,672
71,067 71,067
53,910 53,910
127,870 97,316
30,054
95,481 95,481
407,000 406,500
3,000 3,000
31,695 31,437
1,320 1,440
37,289 36,985
83,734 72,389
15,396 21,550
276 276
23,492 22,479
603,202 596,056
2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL
$200,000 200,000
200,000
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
tsuaget
PERSONAL SERVICES
511200 Regular Salaries
236,814
362,442
358,837
406,427
407,000
406,500
511400 Overtime
2,444
4,925
591
6,000
3,000
3,000
512100 FICA Taxes
25,677
27,250
26,507
31,661
31,695
31,437
512215 Clothing Allowance
1,350
1,420
1,200
1,440
1,320
1,440
512225 Deferred Compensation
29,053
32,281
32,348
37,248
37,289
36,985
512301 Group Health Insurance Premium
63,633
68,758
69,618
83,734
83,734
72,389
512305 Dependant Health Ins Premium
9,343
13,484
15,415
15,762
15,396
21,550
512309 Employee Assistance Program
265
269
253
276
276
276
512400 Worker's Comp Insurance
23,822
29,916
21,017
23,492
23,492
22,479
TOTAL PERSONAL SERVICES
392,400
540,745
525,786
606,040
603,202
596,056
OPERATING EXPENDITURES
533150 Engineering Services
14,398
15,031
324
250
250
250
533400 Other Contractural Services
13,294
3,952
4,200
1,500
0
0
533420 Pest/Weed Control /Mowing
34,220
35,770
37,969
50,000
50,000
50,000
533425 Contract Mowing Services
419,888
362,439
410,609
225,000
225,000
225,000
533427 Contract Qtr Round Maintenance
0
7,707
12,495
12,500
12,500
12,500
534000 Travel and Per Diem
0
720
679
600
0
0
534101 Telephone
62
365
90
95
95
100
534105 Cellular Telephone
3,876
4,135
3,142
3,306
1,890
2,160
534110 Internet Services
26
21
19
20
41
41
534120 Postage
9
7
1
50
50
50
534130 Express Mail
0
25
0
50
50
50
534310 Electric
1,757
1,886
1,641
1,450
1,425
1,500
534320 Water /Sewer
828
439
656
350
1,435
1,500
534380 Trash Pickup /Hauling, Etc.
9,575
6,422
14,708
9,000
9,000
8,000
534420 Equipment Leases
203
140
1,261
2,000
1,500
1,500
534620 R M- Vehicles
2,535
17,944
15,524
10,500
24,666
15,000
534630 R M Office Equipment
950
581
562
1,825
1,300
1,300
534640 R M- Operating Equipment
45,249
52,838
58,580
55,000
40,000
40,000
534920 Legal Ads
205
0
198
0
0
0
535200 Departmental Supplies
4,290
4,691
9,283
5,000
4,500
4,500
535210 Computer Supplies
0
0
0
300
300
300
535230 Small Tools and Equipment
2,309
3,537
3,510
2,000
2,000
2,000
535260 Gas and Oil
37,174
52,052
33,256
42,750
35,000
37,000
535270 Uniforms and Shoes
2,540
2,803
2,788
2,625
2,500
2,500
535275 Safety Equipment
366
821
340
600
1,300
1,000
535310 Road Materials Supplies
18,087
18,408
28,234
28,400
20,000
20,000
535320 Sod
79,328
20,185
26,112
25,000
20,000
20,000
535350 Cement
46,037
22,087
34,963
25,000
20,000
20,000
535355 Culvert Pipe
36,320
43,631
38,297
40,000
30,000
30,000
535410 Dues and Memberships
104
122
110
150
150
150
535420 Books and Publications
0
137
0
0
0
0
535450 Training and Education
620
240
215
220
0
0
TOTAL OPERATING EXPENDITURES
774,253
679,136
739,766
545,541
504,952
496,401
CAPITAL OUTLAY
606300 IOTB Fencing
0
0
1,850
0
0
0
606400 Vehicles and Equipment
146,742
55,810
1,174
1,600
1,572
0
TOTAL CAPITAL OUTLAY
146,742
55,810
3,024
1,600
1,572
0
TOTAL STORMWATER UTILITY DIVISION
1,313,395
1,275,691
1,268,576
1,153,181
1,109,726
1,092,457
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
STORMWATER UTILITY DIVISION
Code: 010053
106
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Number of Vehicles Maintained
114
137
121
147
150
Number of Heavy Equipment Maintained
46
48
46
50
50
Number of Light Equipment Maintained
108
109
110
112
112
Preventive Maintenance Services
350
375
380
385
385
Road Service Calls
215
205
200
200
200
Completed Service Requests
1325
1410
1500
1700
1600
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CENTRAL GARAGE DIVISION
The Central Garage Division develops, manages and provides vehicle and equipment maintenance services for all
City -owned vehicles and equipment, with the exception of the Golf Course. This includes 112 vehicles, 46 units of
major equipment and 105 units of smaller equipment and tools. In addition, the Garage staff also maintains the City's
fuel facilities in the compound, assuring fuel availability for the fleet and compliance with E.P.A. requirements.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Maintained a low backlog on vehicles and equipment repairs
Monitored the inventory
Maintained fuel facilities to EPA Standards
Worked with other departments for their needs
Purchased a forklift for better efficiency with deliveries
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Maintain Good fleet management
Maintain Fuel Facilities
PERFORMANCE MEASURES
107
PROGRAM BUDGET FOR THE CENTRAL GARAGE DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
10.00%
10.00%
Administration of City Fleet Management Program Supervise and direct 3 employees in
the implementation of a Fleet Management Program for over 200 pieces of equipment.
Develop and direct the maintenance of a 2,800 sq. ft. maintenance facility.
45.00%
45.00%
Vehicle Maintenance Schedule and perform vehicle preventive maintenance, mechanical and
body repair services on all city -owned vehicles and equipment, except Golf Course equipment.
10.00%
10.00%
Order and Parts Processing Order, receive and stock vehicle repair parts and material.
Schedule vehicle sublet repairs.
5.00%
5.00%
Employee Training Train 3 employees in new corrective repair procedures, waste disposal,
and Department of Labor Safety Requirements and Standards.
10.00%
10.00%
Vehicle Data Processing Data processing of work orders, issue slips, purchase orders and
parts. Maintain computerized parts and tools inventory.
5.00%
5.00%
General Administrative Preparation of Budget, maintenance of vehicle records and training
records.
5.00%
5.00%
Administration of City Fuel Facility Management Program Supervise and maintain
unleaded gasoline and diesel fuel storage and dispensing facilities. Implement, monitor and
maintain Fuel Management System.
5.00%
5.00%
Planning and implementation of Fleet Maintenance Programs Plan, develop and
implement programs to modernize facilities, equipment and tools.
5.00%
5.00%
General Administrative Program Implementation of Guidelines for the acquisition and
replacement of Fleet Assets.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CENTRAL GARAGE DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Central Garage is $130,934. This compares to the 2009 -2010 projected expenditures
of $211,865, a decrease of $80,931 or 38.2
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 236,901 127,864 174,408 172,001 180,795 111,363 (60,638)
Operating Expenses 38,890 30,506 41,387 27,760 31,070 19,571 (8,189)
Capital Outlay 8,093 0 2,945 12,000 0 0 (12,000)
Total 283,884 158,370 218,740 211,761 211,865 130,934 (80,827)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures
1. Personal Services Decrease due to elimination of one position and decrease in health insurance premiums
2. Operating Expenses Decrease mainly due to reduction in janitorial services
3. Capital Outlay No capital outlay requested in FY 2010 -11
Difference
(60,638)
(8,189)
(12,000)
108
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
CENTRAL GARAGE DIVISION
POSITION
Head Mechanic
Mechanic
Clerical Assistant
PAY
RANGE
28,196 63,373
25,063 56,331
11.01 24.75
GRADE
29
24
21
109
F /T /E
POSITION YEARS
08 -09 09 -10 10 -11
1.00 1.00 1.00
2.00 2.00 1.00
0.50 0.50 0.50
3.50 3.50 2.50
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Projected Adopted
Expenditure Budget
09 -10 10 -11
39,109 39,109
81,489 26,236
12,405 12,405
133,003 77,750
1,500
10,317
360
11,021
21,057
309
81
3,147
600
6,012
240
5,957
19,089
0
69
1,646
Total Personal Services 180,795 111,363
Account
Number Descri s tion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
178,198
93,096
126,325
122,604
133,003
77,750
511400 Overtime
3,068
1,378
608
1,500
1,500
600
512100 FICA Taxes
13,320
7,134
9,362
9,522
10,317
6,012
512215 Clothing Allowance
360
240
360
360
360
240
512225 Deferred Compensation
13,267
7,425
10,263
10,085
11,021
5,957
512301 Group Health Insurance Premium
17,658
13,685
20,262
21,057
21,057
19,089
512305 Dependant Health Ins Premium
6,324
1,818
3,331
3,634
309
0
512309 Employee Assistance Program
92
69
92
92
81
69
512400 Worker's Comp Insurance
4,614
3,019
3,805
3,147
3,147
1,646
TOTAL PERSONAL SERVICES
236,901
127,864
174,408
172,001
180,795
111,363
OPERATING EXPENDITURES
533400 Other Contractual Services
14,770
2,640
750
1,500
1,500
1,500
533410 Environmental Services
140
0
50
220
220
220
533415 Janitorial Services
3,572
3,600
3,561
3,600
3,000
476
534000 Travel and Per Diem
99
0
0
150
0
0
534101 Telephone
554
707
449
460
590
600
534105 Cellular Telephone
811
1,091
1,205
1,240
660
360
534110 Internet Access
2,072
42
38
40
40
40
534310 Electric
3,016
3,133
3,420
3,500
3,800
4,000
534320 Water /Sewer
264
280
340
350
250
275
534610 R M Buildings
143
543
289
200
200
200
534620 R M- Vehicles
205
838
1,637
750
800
750
564330 R M Office Equipment
1,070
111
255
250
250
250
534640 R M- Operating Equipment
2,559
2,848
11,185
3,500
6,000
3,000
535200 Departmental Supplies
3,858
6,450
6,429
3,000
5,000
2,000
535210 Computer Supplies
40
0
528
200
300
200
535230 Small Tools and Equipment
1,858
3,394
5,816
3,000
3,000
2,000
535260 Gas and Oil
2,786
3,894
3,569
4,100
3,600
3,000
535270 Uniforms and Shoes
999
935
1,636
1,200
1,000
400
535275 Safety Equipment
0
0
0
200
200
200
535420 Books and Publications
0
0
230
100
660
100
535450 Training and Education
75
0
200
0
0
TOTAL OPERATING EXPENDITURES
38,890
30,506
41,387
27,760
31,070
19,571
CAPITAL OUTLAY
606400 Vehicles and Equipment
8,093
0
2,945
12,000
0
0
TOTAL CAPITAL OUTLAY
8,093
0
2,945
12,000
0
0
TOTAL CENTRAL GARAGE DIVISION
283,884
158,370
218,740
211,761
211,865
130,934
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CENTRAL GARAGE DIVISION
Code: 010054
110
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Large Park Areas
89 Acres
89 Acres
280 Acres
280 Acres
280 Acres
Sports Complex
14 Acres
14 Acres
22 Acres
22 Acres
22 Acres
City Grounds
8 Acres
8 Acres
8 Acres
8 Acres
8 Acres
Medians and Walkways
5 miles
5 miles
5 miles
5 miles
5 miles
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
PARKS AND RECREATION DIVISION
The Parks and Recreation Division is responsible for all maintenance and upkeep of the City parks and landscape areas
on City properties. Responsibilities include trash removal, landscaping, turf grass maintenance, planting and removal
of trees, shrubs, turf and annuals at fifteen (15) parks, grounds of four (4) City Buildings, two (2) boat ramps, Indian
River Drive walkway and four (4) piers. The Parks Department provides irrigation maintenance on all city properties.
Provides daily maintenance of eight (8) baseball /softball fields, four (4) football /soccer fields, ten (10) tennis courts
including four (4) clay courts, two (2) basketball courts, Dog Park, Splash Pad and the medians on US 1 and
Schumann Drive. Also provides exercise, dance, Tai Chi, Gymnastics, baby bees and karate programs at the
Community Center. Provides recreation at the Skate Facility, along with Easter Egg Hunt and Halloween Parade.
Assists with all Park and special events. Starting FY 2008 -09, the maintenance of the Main Street boat ramp area has
been added as part of the park maintenance program.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Installed small park at the Airport
Installed shade canopy at the Splash Pad
Constructed new office at the Skate Park.
Continued quality maintenance and beautification of all Parks and City grounds.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Quality of Life
Expand north football field at Barber Street Sports Complex
Construct new pavilion at Riverview Park
Install lift station for Riverview Park restrooms
Install new amenities at Bark Park
Add additional irrigation at Riverview Park
Install fountains in Garden Club, Blossom, and Historical Parks
Improve Riverview Park Street Parking
Continue quality maintenance and beautification of all parks and grounds.
PERFORMANCE MEASURES
111
PROGRAM BUDGET DESCRIPTION FOR THE PARKS AND RECREATION DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
75.00%
75.00%
Parks Mow, weed, and edge 50 acres of park land and 9 park locations. Remove trash at all
parks to maintain maximum cleanliness. Fertilization and chemical control of weeds and insects.
5.00%
5.00%
Active Recreation Provide fitness gymnastic, yoga and tae kwon do programs at the Community
Center.
2.50%
2.50%
Playgrounds Repair and maintain equipment at 3 playground areas.
11.00%
11.00%
Ballfields Fertilization and Pest Control, drag, rake, mow, remove trash, and maintain facilities
at 8 organized -play fields to maintain a safe area of play.
5.00%
5.00%
Landscaping Trimming, removal and replacement of trees, plants and sod on all City properties.
1.50%
1.50%
Structural Repairs and Irrigation Maintain, repair and /or replace buildings, structures and
irrigation systems
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PARKS AND RECREATION DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Parks Recreation is $927,627. This compares to the 2009 -2010 projected
expenditures of $1,016,873, a decrease of $89,246 or 8.8
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 722,825 811,308 879,834 781,774 774,801 689,547 (85,254)
Operating Expenses 252,262 268,072 268,573 235,246 239,597 225,280 (14,317)
Capital Outlay 47,906 21,036 0 0 2,475 12,800 10,325
Total 1,022,993 1,100,415 1,148,407 1,017,020 1,016,873 927,627 (89,246)
Fiscal Year 2010 -2011 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -2010 Projected Expenditures
Difference
1. Personal Services Net decrease due to elimination of two positions and reduction in health insurance premiums (85,254)
2. Operating Expenses Net decrease mainly due to reductions in janitorial services (14,317)
3. Capital Outlay Increase due to replacement of older equipment 10,325
112
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
PARKS AND RECREATION DIVISION
POSITION
Parks Superintendent
Parks Supervisor
Recreation Supervisor
Foreman
Maintenance Worker II
Maintenance Worker I
Skate Park Attendants
Gymnastic Assistant
Tennis Courts Attendantsw
PAY
RANGE
46,541 97,308
32,699 73,495
32,699 73,495
28,196 /63,373
25,063 56,331
23,580 53,000
CAPITAL OUTLAY SCHEDULE
PARKS AND RECREATION DIVISION
Description
Mower
Trailer
Pick Up Truck
Chipper
2010 -11
11,000
1,800
12,800
GRADE
70
35
35
29
24
22
113
F /T /E
POSITION YEARS
08 -09 09 -10 10 -11
1.00 1.00 1.00
1.00 1.00 1.00
1.00 1.00 1.00
2.00 1.00 1.00
3.00 3.00 3.00
7.00 7.00 5.00
3.00 2.50 2.50
1.50 4.50 4.50
4.00 2.00 2.00
23.50 23.00 21.00
Overtime
FICA Taxes
Clothing Allowance
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Total Personal Services
(1) F /T /E position years represents full time equivalent positions. For Gymnastic Assistants, 4.5 equals nine
temporary part -time positions. For Skate Park Attendants, 2.5 equals five temporary part -time positions.
For Tennis Courts, 2 equals four temporary part-time positions.
2011 -12 2012 -13 2013 -14 2014 -15
11,000
18,000 18,000
6,000
11,000 18,000 24,000
Projected Adopted
Expenditure Budget
09 -10 10 -11
66,775 66,775
37,691 37,691
37,698 37,698
29,578 29,578
108,275 108,775
179,413 135,206
34,000 29,000
25,500 24,500
21,000 16,500
539,930 485,723
8,000 8,000
42,103 37,862
1,320 1,200
42,288 38,243
94,595 76,229
28,681 26,992
323 276
17,561 15,022
774,801 689,547
2015 -16
TOTAL
22,000
1,800
36,000
6,000
65,800
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
432,420
483,286
536,310
469,832
459,430
415,723
511300 Temporary Salaries
62,801
68,307
80,335
68,000
80,500
70,000
511400 Overtime
16,468
11,031
10,470
9,000
8,000
8,000
512100 FICA Taxes
37,193
40,657
45,599
41,943
42,103
37,862
512215 Clothing Allowance
1,490
1,440
1,440
1,440
1,320
1,200
512225 Deferred Compensation
39,874
44,600
47,709
43,225
42,288
38,243
512301 Group Health Insurance Premium
79,395
100,774
102,920
98,057
94,595
76,229
512305 Dependant Health Ins Premium
23,222
31,433
31,787
32,393
28,681
26,992
512309 Employee Assistance Program
340
344
342
323
323
276
512400 Worker's Comp Insurance
29,622
29,436
22,922
17,561
17,561
15,022
TOTAL PERSONAL SERVICES
722,825
811,308
879,834
781,774
774,801
689,547
OPERATING EXPENDITURES
533400 Other Contractual Services
5,766
4,938
2,650
0
0
985
533415 Janitorial Services
23,538
16,920
16,756
17,520
17,344
6,690
534000 Travel and Per Diem
1,277
593
460
0
0
810
534101 Telephone
3,718
3,206
3,005
2,840
2,362
2,500
534105 Cellular Telephone
5,860
5,528
4,282
3,900
2,025
2,680
534110 Internet Services
46
26
19
20
20
20
534120 Postage
256
145
217
100
144
150
534310 Electric
71,234
76,157
101,618
110,000
98,000
103,000
534320 Water /Sewer
12,489
6,938
9,339
7,600
8,850
9,400
534380 Trash Pickup/Hauling, Etc.
260
378
979
700
400
400
534420 Equipment Leases
168
262
280
400
200
200
534620 R M- Vehicles
4,681
4,070
6,458
3,500
8,000
5,000
534630 R M Office Equipment
1,277
581
562
500
646
646
534640 R M Operating Equipment
14,485
23,200
26,522
14,000
14,980
14,000
534680 R M Irrigation Systems
4,495
7,005
5,426
3,000
5,426
4,000
534685 R M Grounds Maintenance
23,139
21,202
21,582
15,604
17,000
15,000
534686 R M Parks Facilities
16,397
28,590
15,292
11,800
17,000
15,000
534830 Special Event Expense
3,551
3,474
2,985
2,000
2,500
2,500
535200 Departmental Supplies
4,517
2,994
3,175
1,800
3,410
3,500
535210 Computer Supplies
0
401
0
0
0
0
535220 Cleaning Supplies
747
331
365
300
300
300
535221 Fertilizer /Chemical Supplies
12,674
12,706
12,995
10,738
15,000
12,000
535230 Small Tools and Equipment
11,816
9,444
4,799
2,000
2,000
2,500
535260 Gas and Oil
24,735
33,219
22,587
23,000
19,522
20,000
535270 Uniforms and Shoes
2,925
3,393
4,015
2,860
2,978
2,574
535275 Safety Equipment
665
1,351
883
600
800
600
535410 Dues and Memberships
763
435
773
464
690
385
535420 Books and Publications
225
90
90
0
0
0
535450 Training and Education
478
495
459
0
0
440
TOTAL OPERATING EXPENDITURES
252,262
268,072
268,573
235,246
239,597
225,280
CAPITAL OUTLAY
606300 Improvements Other Than Bldgs
0
0
0
0
2,475
0
606400 Vehicles and Equipment
47,906
21,036
0
0
0
12,800
TOTAL CAPITAL OUTLAY
47,906
21,036
0
0
2,475
12,800
TOTAL PARKS AND RECREATION
1,022,993
1,100,415
1,148,407
1,017,020
1,016,873
927,627
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PARKS AND RECREATION DIVISION
Code: 010057
114
PROGRAM BUDGET DESCRIPTION FOR THE CEMETERY DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
60.00%
60.00%
Cemetery Ground Maintenance Maintain 9.34 acres of grounds through improved scheduling
of mowing, trimming, and general cleanup. Assist with sales and locations of burial spaces and
assist citizens and visitors in locating burial spaces of family members and friends. Removal and
trimming of unsightly trees to enhance appearance and increase safety. Continue to apply
chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform
beautification projects such as planting trees and bushes to enhance appearance.
10.00%
10.00%
Public Relations Assist with sales and locations of burial spaces and assist citizens and visitors
in locating burial spaces of family members and friends.
20.00%
20.00%
Administration Assist in record keeping, bill processing, sales and products.
10.00%
10.00%
Burials Markings for gravediggers, policing area for ants, checking flowers and parking cars.
100.00%
100.00%
9.34
9.34
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Cremains, including niches
31
30
28
37
39
Burials
32
38
47
39
40
Acres of property maintained
9.34
9.34
9.34
9.34
9.34
Operating cost per acre maintained
$8,671
$9,548
$10,297
$9,340
$6,779
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
CEMETERY DIVISION
The Cemetery Division is responsible for the maintenance, upkeep, and beautification of the Sebastian Cemetery that
encompasses 9.34 acres of grass, trees, and hedges that are under a perpetual care clause purchased along with burial
spaces by Sebastian residents. The staff is responsible for the location of burial sites for sales, internment, assistance
in locating burial spaces of family members, friends, and staff from funeral homes and monument companies.
Responsibilities also include record administration and adhering to ordinances, rules and regulations.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Painted information signs
Replaced benches in cemetery on going
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Quality of Life
Continue to beautifying cemetery with new benches and plants
Redo south paved road way
City Goal: Governmental Efficiency
Continue to Provide care and maintenance to the cemetery
PERFORMANCE MEASURES
115
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CEMETERY DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Cemetery is $105,232. This compares to the 2009 -2010 projected expenditures
of $145,404, a decrease of $40,172 or 27.6
Amended Projected Adopted
FY 06 -07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10 /11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 115,606 125,618 138,155 136,622 124,554 87,157 (37,397)
Operating Expenses 19,382 23,006 22,131 19,589 20,850 18,075 (2,775)
Capital Outlay 49,509 7,007
Total 134,988 198,134 167,293 156,211 145,404 105,232 (40,172)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures
Difference
1. Personal Services Decrease due to elimination of one position and decrease in health insurance premiums (37,397)
2. Operating Expenses Net decrease mainly due to reduction in janitorial services (2,775)
3. Capital Outlay No Capital Outlay approved for FY 2010 -11
PERSONAL SERVICES SCHEDULE
CEMETERY DIVISION
F /T /E Projected Adopted
PAY POSITION YEARS Expenditure Budget
POSITION RANGE GRADE 08 -09 09 -10 10 -11 09 -10 10 -11
Cemetery Supervisor 32,699 73,495 35 1.00 1.00 1.00 62,955 62,955
Maintenance Worker I 23,580 53,000 22 1.00 1.00 0.00 22,914 0
Overtime 1,000 1,000
FICA Taxes 6,664 4,902
Clothing Allowance 240 120
Deferred Compensation 7,840 5,767
Group Health Insurance Premium 12,369 6,485
Dependant Health Ins Premium 6,305 3,444
Employee Assistance Program 46 23
Worker's Comp Insurance 4,221 2,461
Total Personal Services 124,554 87,157
116
2.00 2.00 1.00
85,869 62,955
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
78,923
84,720
95,284
93,956
85,869
62,955
511400 Overtime
929
957
1,095
1,000
1,000
1,000
512100 FICA Taxes
5,643
6,021
6,823
7,282
6,664
4,902
512215 Clothing Allowance
240
240
240
240
240
120
512225 Deferred Compensation
7,187
7,711
8,674
8,568
7,840
5,767
512301 Group Health Insurance Premium
11,778
13,553
13,984
14,114
12,369
6,485
512305 Dependant Health Ins Premium
6,079
6,985
7,195
7,195
6,305
3,444
512309 Employee Assistance Program
46
46
46
46
46
23
512400 Worker's Comp Insurance
4,781
5,385
4,814
4,221
4,221
2,461
TOTAL PERSONAL SERVICES
115,606
125,618
138,155
136,622
124,554
87,157
OPERATING EXPENDITURES
533415 Janitorial Services
2,712
3,000
2,960
3,000
2,700
255
534101 Telephone
1,165
1,377
1,387
1,360
1,500
1,500
534105 Cellular Telephones
408
391
299
260
480
550
534110 Internet Access
580
575
573
574
575
575
534310 Electric
2,042
1,827
2,105
2,150
1,850
1,950
534610 R M Buildings
25
812
555
200
200
0
534620 R M- Vehicles
13
480
117
300
300
250
534630 R M Office Equipment
361
0
0
0
0
0
534640 R M- Operating Equipment
2,689
2,484
2,769
2,500
2,500
2,500
534685 R M Grounds Maintenance
3,256
3,757
3,255
3,300
5,000
5,000
535200 Departmental Supplies
2,814
3,629
3,899
3,000
3,000
3,000
535210 Computer Supplies
0
0
441
200
200
150
535220 Cleaning Supplies
215
197
258
250
250
250
535230 Small Tools and Equipment
323
947
446
200
200
100
535260 Gas and Oil
1,591
2,336
1,536
1,400
1,400
1,300
535270 Uniforms and Shoes
421
582
695
695
695
695
535275 Safety Equipment
372
217
441
200
0
0
535410 Dues and Memberships
395
395
395
0
0
0
TOTAL OPERATING EXPENDITURES
19,382
23,006
22,131
19,589
20,850
18,075
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
49,509
7,007
0
0
0
TOTAL CAPITAL OUTLAY
0
49,509
7,007
0
0
0
TOTAL CEMETERY DIVISION
134,988
198,134
167,293
156,211
145,404
105,232
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CEMETERY DIVISION
Code: 010059
117
PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10/11
65.00%
65.00%
Property Maintenance Provide continuous maintenance and repair to all City buildings and
facilities. These maintenance and repair activities are in the following disciplines:
Design/Construction, Electrical, Painting, Plumbing, Cabinetry, Carpentry, and General
20.00%
20.00%
General Administration Supervise City facility contractors to ensure contractual obligations
enforced. Provide general administrative duties to ensure overall efficient operation of City owned
facilities and the preparation of annual division budget.
15.00%
15.00%
Janitorial Services Perform duties such as supporting community activities, moving offices
furniture, and providing janitorial services for all City facilities
100.00%
100.00%
350
200
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Number of facility and sites maintained
44
44
44
53
53
Total square footage maintained
169,769
128,668
128,668
144,513
144,513
Total number of work orders completed
350
200
200
200
150
Cost per square foot maintained
$1.17
$1.26
$1.26
$1.04
$1.04
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PUBLIC WORKS DEPARTMENT
FACILITIES MAINTENANCE
The Facilities Maintenance Division is responsible for the maintenance and repair for all city buildings and facilities
and the supervision of contractors /vendors to ensure contractual obligations are fulfilled. The division also provides
miscellaneous janitorial services and support to all community activities as well as all departments such as moving
office equipment and furniture.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Remaining Proactive towards maintenance and head off problems before they happen.
Provided service to city departments and community events
Renegotiated A.C. Maintenance contract for a savings of about $7,000 per year
Renegotiated Janitorial contract for savings of roughly $38,000 per year
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Remain Proactive towards maintenance
Search for ways to save money
Try to maintain current standards while working with less.
PERFORMANCE MEASURES
118
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Facilities Maintenance is $252,565. This compares to the 2009 -2010
projected expenditures of $257,760, a decrease of $5,195 or 2.0
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 08 -09 FY 09 -10
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 96,355 102,071 117,684 117,237 114,745 112,872 (1,873)
Operating Expenses 108,080 162,251 157,442 149,960 143,015 139,693 (3,322)
Capital Outlay 1,650
Total 206,085 264,322 275,126 267,197 257,760 252,565 (5,195)
Fiscal Year 2010 -2011 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -2010 Projected Expenditures
Difference
1. Personal Services Decrease due to reduction in health insurance premiums (1,873)
2. Operating Expenses Net decrease mainly due to reduction in janitorial services (3,322)
3. Capital Outlay No approved capital outlay for FY 2010 -11
PERSONAL SERVICES SCHEDULE
FACILITIES MAINTENANCE
PAY
POSITION RANGE GRADE 08 -09 09 -10 10 -11 09 -10 10 -11
Facilities Maintenance Supervisor 32,699 /73,495 35 1.00 1.00 1.00 47,697 47,697
Maintenance Worker II 25,063 56,331 24 1.00 1.00 1.00 26,236 26,236
Overtime 6,500 6,500
FICA Taxes 6,162 6,162
Clothing Allowance 120 120
Deferred Compensation 7,250 7,250
Group Health Insurance Premium 13,993 12,658
Dependant Health Ins Premium 4,132 3,896
Employee Assistance Program 46 46
Worker's Comp Insurance 2,609 2,307
Total Personal Services 114,745 112,872
119
F /T /E Projected Adopted
POSITION YEARS Expenditure Budget
2.00 2.00 2.00
73,933 73,933
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
61,815
63,794
75,482
73,933
73,933
73,933
511400 Overtime
5,947
8,624
7,767
9,000
6,500
6,500
512100 FICA Taxes
4,884
5,254
6,078
6,354
6,162
6,162
512215 Clothing Allowance
150
90
120
120
120
120
512225 Deferred Compensation
5,741
6,115
7,492
7,475
7,250
7,250
512301 Group Health Insurance Premium
10,254
11,162
13,865
13,993
13,993
12,658
512305 Dependant Health Ins Premium
4,202
3,586
3,707
3,707
4,132
3,896
512309 Employee Assistance Program
44
42
46
46
46
46
512400 Worker's Comp Insurance
3,318
3,404
3,127
2,609
2,609
2,307
TOTAL PERSONAL SERVICES
96,355
102,071
117,684
117,237
114,745
112,872
OPERATING EXPENDITURES
533400 Other Contractual Services
4,340
24,220
24,749
25,000
21,000
21,000
533415 Janitorial Services
14,963
24,900
24,633
24,900
22,000
18,000
533420 Pest/Weed Control
2,750
3,218
3,233
3,800
3,800
3,800
534101 Telephone
38
323
90
95
95
130
534105 Cellular Telephone
859
748
599
840
400
468
534110 Internet Services
52
21
19
20
20
20
534420 Equipment Leases
0
0
0
200
0
0
534610 R &M Buildings
61,865
84,197
79,563
69,175
69,175
70,000
534620 R M- Vehicles
1,641
1,783
1,559
3,000
3,000
3,000
534630 R M Office Equipment
322
0
0
0
475
475
534640 R M- Operating Equipment
315
716
409
400
400
500
534920 Legal Ads
160
0
0
0
0
0
535200 Departmental Supplies
2,126
2,416
2,795
2,050
2,050
2,100
535210 Computer Supplies
0
0
0
150
150
150
535220 Cleaning Supplies
12,103
10,695
12,215
12,000
12,000
12,000
535230 Small Tools and Equipment
1,502
2,104
1,607
2,150
2,150
1,800
535250 Building Supplies
1,996
1,917
1,984
2,000
2,000
2,000
535260 Gas and Oil
2,216
4,018
2,817
3,160
3,000
3,000
535270 Uniforms and Shoes
663
812
936
720
1,000
950
535275 Safety Equipment
167
163
234
300
300
300
TOTAL OPERATING EXPENDITURES
108,080
162,251
157,442
149,960
143,015
139,693
CAPITAL OUTLAY
606400 Vehicles and Equipment
1,650
0
0
0
0
0
TOTAL CAPITAL OUTLAY
1,650
0
0
0
0
0
TOTAL FACILITIES MAINTENANCE
206,085
264,322
275,126
267,197
257,760
252,565
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FACILITIES MAINTENANCE DIVISION
Code: 010056
120
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GENERAL FUND NON DEPARTMENTAL
This section of the budget includes costs not related to specific departmental service objectives or
programs. The largest category of expenditures in this budget is for payments for general property and
casualty liability insurance premiums, payment to the Riverfront Community Redevelopment Agency
for tax increment revenue and general government utilities.
GENERAL FUND
NON DEPARTMENTAL BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Non departmental is $536,907. This compares to the 2009 -2010 projected expenditures of
$618,065, a decrease of $81,158, or 13.1
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actial Actual Budget Expenditures Budget Difference
Personal Services 6,087 1,268 22,687 15,000 15,000 15,000
Operating Expenses 793,453 770,508 688,026 612,277 603,065 521,907 (81,158)
Grants and Aids 4,000
Non-Operating
Total 803,540 771,776 710,713 627,277 618,065 536,907 (81,158)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenditures: Difference
1. Personal Services No change from prior year.
2. Operating Expenses Decrease mainly due to reduction in taxes paid to CRA and the elimination of the (81,158)
Pelican Brief Publication.
3. Grantsand Aids No grants and aids budgeted for FY 2010 -2011
4. Non Operating Expenses No change from prior year
121
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
512500 Unemployment
6,087
1,268
22,687
15,000
15,000
15,000
TOTAL PERSONAL SERVICES
6,087
1,268
22,687
15,000
15,000
15,000
OPERATING EXPENDITURES
533100 Professional Services
6,350
0
540
0
0
0
533120 Consultants
3,261
53,185
6,178
0
0
0
533400 Other Contractual Services
0
0
0
1,935
2,120
0
533415 Janitorial
0
6,600
6,529
6,600
6,300
5,880
533425 Contract Mowing Services
12,952
25,375
30,595
25,000
25,000
25,000
534101 Telephone
4,435
5,633
6,161
6,350
6,400
6,500
534110 Internet Services
0
4,048
5,056
5,000
5,000
5,000
534120 Postage
6,892
7,663
2,642
7,180
8,000
0
534310 Electric
75,462
44,131
45,653
45,500
42,000
44,100
534320 Water /Sewer
5,817
6,579
5,593
5,500
6,500
6,800
534500 Insurance
346,152
258,834
233,686
219,481
204,752
215,000
534501 Claims
0
45,369
19,687
7,500
17,000
15,000
534630 R &M Office equipment
1,499
1,528
917
950
0
0
534700 Printing and Binding
10,005
10,256
4,984
9,900
10,000
0
534805 4th of July
18,656
18,412
18,250
17,750
17,750
17,750
534815 Paver Bricks
558
225
0
250
250
250
534825 Advertising Expenditures
1,793
2,882
1,978
1,615
1,600
1,600
534830 Special Events Expense
2,100
900
900
900
900
900
534835 Special Employee Events
2,809
2,757
3,007
2,000
2,028
2,000
534944 Supplies -PS Empl Exp Fund
803
430
2,157
1,000
2,200
1,000
534945 Supplies General Empl Exp Fund
2,694
3,147
2,733
1,000
3,700
1,000
534955 Refunds
0
792
0
0
677
0
534980 Payment Riverfront CRA Fund
269,866
250,499
273,888
226,391
223,585
155,427
535200 Departmental Supplies
2,688
1,672
1,551
1,000
1,000
1,000
535410 Dues and Memberships
2,186
2,451
258
2,475
1,150
1,200
535454 PBA Tuition Reimb Plan
1,016
928
587
1,500
698
1,000
535455 CWA Tuition Reimb Plan
500
1,297
0
1,000
0
1,000
535710 Non -Ad Valorem Tax
14,958
14,915
14,496
14,500
14,455
14,500
TOTAL OPERATING EXPENSES
793,453
770,508
688,026
612,277
603,065
521,907
GRANTS AND AIDS
708199 Grants and Aids
4,000
0
0
0
0
0
TOTAL GRANTS AND AIDS
4,000
0
0
0
0
0
909901 Contingency
0
0
0
0
0
0
TOTAL NON OPERATING
0
0
0
0
0
0
TOTAL NON DEPARTMENTAL
803,540
771,776
710,713
627,277
618,065
536,907
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GENERAL FUND
NON DEPARTMENTAL
Code: 010099
122
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
SPECIAL REVENUE FUNDS
Special Revenue funds are used to account for the proceeds of revenue sources
(other than Major Capital Projects) that are legally required to be spent for
specific purposes. These Special Revenue Funds include the following:
Local Option Gas Tax Fund (LOGT) 689,463
Discretionary Sales Tax Fund (DST) 2,349,593
Recreation Impact Fee Fund 475,000
Stormwater Utility Fund 1,13 8,977
Law Enforcement Forfeiture Fund 10,250
Riverfront Community Redevelopment Agency 410,727
TOTAL 5,074,010
Note that the Riverfront Community Redevelopment Agency (CRA) is a blended
component unit. Its governing body is also the Sebastian City Council and this
results in its budget also being approved by the City Council acting as the CRA
governing body.
123
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
TAXES
312400 Local Option Gas Tax
688,085
601,390
593,776
676,500
603,432
610,000
TOTAL TAXES
688,085
601,390
593,776
676,500
603,432
610,000
MISCELLANEOUS REVENUE
334492 FDOT Lighting Agreement
18,018
18,559
18,559
19,523
19,023
9,353
361100 Interest Income
7,494
18,508
1,110
2,983
1,795
3,168
361105 SBA Interest Earnings
84,727
16,239
2,868
6,000
1,000
1,000
TOTAL MISCELLANEOUS REVENUE
110,239
53,306
22,537
28,506
21,818
13,521
NON REVENUE SOURCES
384120 Paving Note Proceeds
0
0
0
2,462,000
2,462,000
0
389991 Appropriation From PY Fund Balance
0
0
143,938
0
0
65,942
TOTAL NON REVENUE SOURCES
0
0
143,938
2,462,000
2,462,000
65,942
TOTAL LOCAL OPTION GAS TAX
798,324
654,696
760,251
3,167,006
3,087,250
689,463
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
LOCAL OPTION GAS TAX
The local option gas tax is a six -cent per gallon tax levied by Indian River County. The tax funds are
distributed to participating cities within the County on a percentage basis determined by the City's
population and amount of annual transportation -type expenditures. The funds can be used for payment of
debt service on loans and bonds issued to finance acquisition and construction of roads, as well as road
maintenance and signage.
High fuel costs and change in consumer driving patterns have contributed to the decline from prior year
collections. The 2010 -2011 allocation for the City of Sebastian is estimated at $610,000. The estimate is
based on trend analysis.
LOCAL OPTION GAS TAX FUND REVENUE
Code: 120010
124
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
OPERATING EXPENDITURES
534315 Public Lighting
178,495
184,133
186,074
185,000
185,000
185,000
534695 Railroad Crossing Maintenance
4,719
4,719
43,223
43,000
41,194
0
535380 Signalization Supplies
12,161
16,885
15,170
15,000
15,000
15,000
TOTAL OPERATING EXPENDITURES
195,375
205,737
244,467
243,000
241,194
200,000
DEBT SERVICE
707105 Principal Paving Loan
223,704
233,644
243,995
1,235,808
1,235,808
168,000
707205 Interest Paving Loan
76,296
66,356
56,005
51,152
51,152
96,463
TOTAL DEBT SERVICE
300,000
300,000
300,000
1,286,960
1,286,960
264,463
GRANTS AND AIDS
820100 GoLine Grant
0
0
0
50,000
50,000
50,000
TOTAL GRANTS AND AIDS
0
0
0
50,000
50,000
50,000
NON OPERATING
909101 Trfr to General Fund 001
0
0
215,784
175,000
175,000
175,000
909133 Trfr to Transp Impr Fund 330
262,571
95,000
0
1,301,561
1,301,561
0
909990 Unappropriated
40,378
53,959
0
110,485
32,535
0
TOTAL NON OPERATING
302,949
148,959
215,784
1,587,046
1,509,096
175,000
TOTAL LOCAL OPTION GAS TAX
798,324
654,696
760,251
3,167,006
3,087,250
689,463
CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET
LOCAL OPTION GAS TAX FUND EXPENDITURES
Code: 120051
125
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
DISCRETIONARY SALES TAX
The discretionary sales tax is a seventh -cent or an additional one -cent sales tax levied by Indian River
County. The tax funds are distributed to participating cities within the County on a percentage basis
determined by the City's population. The funds can be used to finance, plan, and construct infrastructure,
land acquisition for recreation or preservation, land improvement, and emergency vehicle purchases.
The FY 2010 -2011 allocation for the City of Sebastian is estimated at $2,325,000. The estimate is based on
the trend analysis.
This revenue source is has been extended by referendum vote to December 31, 2019.
DISCRETIONARY SALES TAX FUND REVENUE
Code: 130010
126
Amended
FY 10/11
Account
FY 06/07
FY 07/08
FY 08/09
FY 09/10
FY 09/10
Adopted
Number Description
Actual
Actual
Actual
Budget
Projected
Budget
TAXES
312600 Discretionary Sales Tax
2,560,310
2,502,937
2,328,648
2,460,000
2,325,000
2,325,000
TOTAL TAXES
2,560,310
2,502,937
2,328,648
2,460,000
2,325,000
2,325,000
MISCELLANEOUS REVENUE
361100 Interest Income
40,561
26,902
9,460
30,445
18,550
18,550
361105 SBA Interest Earnings
79,637
19,819
4,354
20,000
2,000
6,043
TOTAL MISCELLANEOUS REVENUE
120,198
46,721
13,814
50,445
20,550
24,593
NON REVENUE SOURCES
381310 Transfer from Fund 310
289,972
0
0
0
0
0
381320 Transfer from Fund 320
184,622
0
0
0
0
0
381360 Transfer from Fund 363
0
0
0
0
305,752
0
389991 Appropriation From PY Fund Balance
0
1,006,994
436,907
853,402
221,327
0
TOTAL NON REVENUE SOURCES
474,594
1,006,994
436,907
853,402
527,079
0
TOTAL DISCRETIONARY SALES TAX
3,155,102
3,556,652
2,779,369
3,363,847
2,872,629
2,349,593
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
DISCRETIONARY SALES TAX
The discretionary sales tax is a seventh -cent or an additional one -cent sales tax levied by Indian River
County. The tax funds are distributed to participating cities within the County on a percentage basis
determined by the City's population. The funds can be used to finance, plan, and construct infrastructure,
land acquisition for recreation or preservation, land improvement, and emergency vehicle purchases.
The FY 2010 -2011 allocation for the City of Sebastian is estimated at $2,325,000. The estimate is based on
the trend analysis.
This revenue source is has been extended by referendum vote to December 31, 2019.
DISCRETIONARY SALES TAX FUND REVENUE
Code: 130010
126
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
DISCRETIONARY SALES TAX FUND EXPENDITURES
Code: 130051
127
Amended
FY 10/11
Account
FY 06/07
FY 07/08
FY 08/09
FY 09/10
FY 09/10
Adopted
Number Description
Actual
Actual
Actual
Bud2et
Projected
Bud2et
NON OPERATING
909101 Interfund Trfr to 001 GF
374,432
0
0
0
0
0
909123 Interfund Trfr to 230 Series 2003 DSF
1,033,206
1,164,036
2,251,783
1,146,847
1,146,847
997,557
909131 Trfr to Capital Projects Fund 310
276,951
525,709
361,786
385,000
199,534
376,500
909132 Trfr to CIP Fund 320
(596)
(32,788)
0
0
0
0
909133 Trfr to Transp Impr Fund 330
407,501
581,251
98,159
467,498
467,498
0
909136 Trfr to Stormwater Impr Fund 363
653,415
1,318,444
67,641
1,364,502
1,058,750
500,000
909145 Trfr to Fund 455 AP
0
0
0
0
0
290,000
909990 Unappropriated
410,193
0
0
0
0
185,536
TOTAL NON OPERATING
3,155,102
3,556,652
2,779,369
3,363,847
2,872,629
2,349,593
TOTAL DISCRETIONARY SALES TAX
3,155,102
3,556,652
2,779,369
3,363,847
2,872,629
2,349,593
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
DISCRETIONARY SALES TAX FUND EXPENDITURES
Code: 130051
127
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
MISCELLANEOUS REVENUE
361 100 Interest Income
23,959
20,794
30,867
33,000
10,000
9,291
361105 SBA Interest Earnings
44,040
12,677
2,547
13,247
2,500
1,500
363270 Recreation Impact Fee
56,875
32,825
13,975
10,000
20,000
20,000
TOTAL MISCELLANEOUS REVENUE
124,874
66,296
47,389
56,247
32,500
30,791
NON REVENUE SOURCES
0
500,000
0
100,000
0
0
389991 Appropriation From PY Fund Balance
0
291,697
130,335
143,753
234,046
444,209
TOTAL NON REVENUE SOURCES
0
291,697
130,335
143,753
234,046
444,209
TOTAL RECREATION IMPACT FEE
124,874
357,993
177,724
200,000
266,546
475,000
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
CAPITAL OUTLAY AND PROJECTS
606300 Improvements Other Than Bldgs
0
6,897
0
0
0
0
TOTAL CAPITAL OUTLAY AND PROJECTS
0
6,897
0
0
0
0
NON OPERATING
909132 Transfer to CIP Fund 320
77,000
(148,904)
177,724
100,000
266,546
475,000
909133 Transfer to CIP Fund 330
0
500,000
0
100,000
0
0
909990 Unappropriated
47,874
0
0
0
0
0
TOTAL NON OPERATING
124,874
351,096
177,724
200,000
266,546
475,000
TOTAL RECREATION IMPACT FEE
124,874
357,993
177,724
200,000
266,546
475,000
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
RECREATION IMPACT FEE FUND
The Recreation Impact Fee was established to enable the City to allow growth and development to proceed
in the City in compliance with the adopted Comprehensive Plan, and to regulate growth and development so
as to require growth and development to share in the burden of growth by paying its pro rata share for the
reasonably anticipated expansion costs of the recreational system improvements. Additionally, the City
through impact fees seeks to provide an equitable, fair share basis for new and expanded recreational
facilities concurrent with the impact and needs generated by new development. (Ordinance 0- 01 -15)
RECREATION IMPACT FEE FUND REVENUE
Code: 160010
RECREATION IMPACT FEE FUND EXPENDITURES
Code: 160051
128
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
OPERATING EXPENDITURES
533100 Professional Services
79
86
88
100
100
100
533411 Permit Fees
0
0
7,988
0
0
0
534955 Refunds
0
0
718
0
0
0
TOTAL OPERATING EXPENDITURES
79
86
8,794
100
100
100
NON OPERATING
425,490
149,569
216,349
209,523
286,442
295,777
909101 Interfund Trfr to 001 GF
466,576
500,000
512,500
500,000
500,000
500,000
909263 Interfund Trfr to Fund 263
437,273
506,049
501,860
438,240
475,658
438,877
909131 Interfund Trfr to CIP Fund 310
0
0
0
0
0
200,000
909363 Interfund Trfr to CIP Fund 363
453,744
0
15,787
148,627
148,627
0
TOTAL NON OPERATING
1,357,593
1,006,049
1,030,147
1,086,867
1,124,285
1,138,877
TOTAL STORMWATER UTILITY
1,357,672
1,006,135
1,038,941
1,086,967
1,124,385
1,138,977
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
MISCELLANEOUS REVENUE
361100 Interest Income
29,631
10,340
424
14,000
3,943
5,900
361105 SBA Interest Earnings
67,525
34,686
14,048
12,344
2,500
1,800
361150 Other Interest
987
596
149
1,000
500
500
363630 Stormwater Utility Fee
834,039
810,944
807,971
850,000
831,000
835,000
389991 Appropriation from prior year fund balance
425,490
149,569
216,349
209,523
286,442
295,777
TOTAL MISCELLANEOUS REVENUE
1,357,672
1,006,135
1,038,941
1,086,867
1,124,385
1,138,977
TOTAL STORMWATER UTILITY
1,357,672
1,006,135
1,038,941
1,086,867
1,124,385
1,138,977
CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET!
STORMWATER UTILITY FUND
The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of
managing the City's stormwater system, to prepare, construct and manage betterments and improvements to the
stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor
improvements. The Stormwater Utility Fee is based upon a single residential ERU in the amount of $4.00 per month,
or $48.00 per year. (Ordinance 0- 01 -16)
STORMWATER UTILITY FUND REVENUE
Code: 163010
STORMWATER UTILITY FUND EXPENDITURES
Code: 163051
129
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
FINES AND FORFEITS
351200 Confiscated Property
6,850
19,114
29,527
8,000
8,000
8,000
TOTAL FINES AND FORFEITS
6,850
19,114
29,527
8,000
8,000
8,000
MISCELLANEOUS REVENUE
361100 Interest Income
1,665
122
71
1,000
250
250
361105 SBA Interest Earnings
0
624
196
0
0
0
365000 Sale of Surplus
225
5,181
871
0
0
0
366000 Contributions and Donations
321
2,785
1,456
2,000
2,000
2,000
389991 Appropriation from PY Fund Balance
8,433
0
0
13,500
5,250
0
TOTAL MISCELLANEOUS REVENUE
10,644
8,712
2,594
16,500
7,500
2,250
TOTAL LAW ENFORCEMENT FORFEITURE
17,494
27,826
32,121
24,500
15,500
10,250
CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET
LAW ENFORCEMENT FORFEITURE FUND
The Law Enforcement Forfeiture Fund is established pursuant to Section 932.705 for reporting revenues
associated with seized or forfeited property by the Police Department under the Florida Contraband
Forfeiture Act as well as expenditures related to funding equipment purchases for law enforcement purposes,
matching funds for Federal Grants, and to support Drug Treatment Programs, Drug Prevention Programs,
School Resource Officer Program, Crime Prevention, or Safe Neighborhood Programs.
LAW ENFORCEMENT FORFEITURE FUND REVENUE
Code: 190010
130
Account
Number Descr
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
OPERATING EXPENDITURES
533100 Professional Services
0
0
3,841
0
0
0
534966 D.A.R.E. Expenditures
2,563
0
992
4,000
4,000
0
534967 G.R.E.A.T. Expenditures
8,941
0
339
4,000
4,000
0
535380 Departmental Supplies
5,990
85
2,763
7,500
7,500
0
535450 Training Education
0
0
0
0
0
0
TOTAL OPERATING EXPENDITURES
17,494
85
4,094
15,500
15,500
0
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
0
22,115
9,000
0
0
TOTAL CAPITAL OUTLAY
0
0
22,115
9,000
0
0
NON OPERATING
909990 Unappropriated
0
27,741
5,912
0
0
10,250
TOTAL NON OPERATING
0
27,741
5,912
0
0
10,250
TOTAL LAW ENFORCEMENT FORFEITURE
17,494
27,826
32,121
24,500
15,500
10,250
CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET
LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES
Code: 190051
131
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
TAXES
338200 Tax Increment Revenue Sebastian
282,546
250,499
273,888
228,326
223,426
155,427
338200 Tax Increment Revenue Indian River Cty
270,195
252,885
251,236
209,442
206,304
143,515
TOTAL TAXES
552,741
503,384
525,124
437,768
429,730
298,942
MISCELLANEOUS REVENUE
361100 Interest Income
33,210
5,454
288
1,767
1,767
440
361105 SBA Interest Earnings
0
5,436
1,702
1,000
1,000
1,000
369900 Other Miscellaneous Revenue
0
75
0
0
0
0
TOTAL MISCELLANEOUS REVENUE
33,210
10,965
1,990
2,767
2,767
1,440
NON REVENUE SOURCES
381330 Transfer from Capital Project Fund 330
0
0
668,590
0
0
0
389991 Fund Balance Carried Forward
319,551
339,562
0
706,787
307,924
110,345
TOTAL NON REVENUE SOURCES
319,551
339,562
668,590
706,787
307,924
110,345
TOTAL RIVERFRONT REDEVELOPMENT
905,502
853,911
1,195,704
1,147,322
740,421
410,727
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
COMMUNITY REDEVELOPMENT AGENCY
City of Sebastian Community Redevelopment Agency was created by City Ordinance in 1995,
pursuant to Section 163.387, Florida Statutes. The purpose of the Community Redevelopment
Agency is the removal of blighted areas and the development of such areas, pursuant to the
Community Redevelopment Act of 1969. All revenues and expenditures related to the City's
Community Redevelopment Agency are included in this fund. A transfer is made to General
Fund to offset the additional costs of providing enhanced maintenance of parks and medians
within this area.
COMMUNITY REDEVELOPMENT AGENCY REVENUES
Code: 140010
132
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
OPERATING EXPENDITURES
533100 Professional Services
5,000
18,400
9,425
5,000
7,000
7,000
533201 Admin Svcs Provided by the GF
36,575
12,826
13,202
13,202
12,584
12,584
533400 Other Contractual Services
3,000
0
63,200
40,000
40,000
15,000
534120 Postage
0
0
35
0
0
0
534315 Public Lighting
14,023
13,743
14,728
14,000
14,850
14,850
534320 Water and Sewer
0
0
297
200
0
0
534686 R &M -Park Facilities
0
0
3,849
4,000
2,400
2,500
534830 Special Events Expense
18,160
26,798
37,184
31,600
36,468
36,468
534920 Legal Ads
78
1,469
0
0
100
100
535200 Departmental Supplies
1,188
962
1,892
1,500
1,000
1,000
535410 Dues Memberships
695
870
670
900
900
1,225
TOTAL OPERATING EXPENDITURES
78,719
75,068
144,482
110,402
115,302
90,727
CAPITAL OUTLAY AND PROJECTS
606100 Land
394,999
0
0
535,520
535,119
0
606310 Improvements Other Than Building
1,500
0
0
5,000
0
0
606400 Equipment
99,524
0
0
0
0
0
606900 Infrastructure Yacht Club
29,207
0
0
0
0
0
606900 Infrastructure Indian River Drive
84,592
0
0
0
0
0
606990 Infrastructure Engineering
0
106,249
0
0
0
0
TOTAL CAPITAL OUTLAY AND PROJECTS
609,822
106,249
0
540,520
535,119
0
GRANTS AND AIDS
820100 Facade /Sign Improvement Program
1,560
38,033
22,988
30,000
30,000
30,000
TOTAL GRANTS AND AIDS
1,560
38,033
22,988
30,000
30,000
30,000
NON OPERATING
909100 Interfund Trfr to General Fund 001
0
0
60,000
60,000
60,000
60,000
909132 Interfund Trfr to CIP Fund 320
0
15,000
0
8,778
0
230,000
909133 Interfund Trfr to CIP Fund 330
215,401
619,561
0
397,622
0
0
909990 Unappropriated
0
0
968,234
0
0
0
TOTAL NON OPERATING
215,401
634,561
1,028,234
466,400
60,000
290,000
TOTAL RIVERFRONT REDEVELOPMENT
905,502
853,911
1,195,704
1,147,322
740,421
410,727
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES
de: 140051
133
CITY OF SEBASTIAN, FLORIDA 2009/2010 ANNUAL BUDGET
CITY OF
HOME OF PELICAN ISLAND
This Page Intentionally Left Blank
134
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
DEBT SERVICE FUNDS
Debt Service Funds are used to account for the accumulation of pledged funds that are legally
restricted to pay the city's general government bonded debt obligations. These Debt Service
Funds include the following:
Discretionary Sales Surtax Revenue Bonds Debt Service Fund
Stormwater Utility Revenue Bonds Debt Service Fund
The City currently has no plan for additional debt in the coming fiscal year. Detailed debt
service payment schedules are located in the schedules section of this document.
135
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
OPERATING EXPENDITURES
535205 Bank Charges
0
0
375
300
300
300
TOTAL OPERATING EXPENDITURES
0
0
375
300
300
300
DEBT SERVICE
7,432
4,811
707
1,000
10,000
22,854
707130 Principal DST Series 2003
680,000
700,000
720,000
745,000
745,000
765,000
707230 Interest DST Series 2003
353,206
333,619
457,903
289,894
277,788
252,604
707300 Other Debt Service Costs
1,675
7,675
3,625
1,675
1,675
1,675
909990 Unappropriated
5,757
127,553
1,070,587
0
132,084
832
TOTAL DEBT SERVICE
1,040,638
1,168,847
2,252,115
1,036,569
1,156,547
1,020,111
TOTAL DEBT SERVICE FUND
1,040,638
1,168,847
2,252,490
1,036,869
1,156,847
1,020,411
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
MISCELLANEOUS REVENUE
361100 Interest Income
134
2,448
707
1,000
10,000
22,854
361105 SBA Interest Earnings
7,298
2,363
0
0
0
0
TOTAL MISCELLANEOUS REVENUE
7,432
4,811
707
1,000
10,000
22,854
NON REVENUE SOURCES
381130 Interfund Trfr from 130 DST
1,033,206
1,164,036
2,251,783
1,035,869
1,146,847
997,557
389991 Appropriation from PY Fund Balance
0
0
0
0
0
0
TOTAL NON REVENUE SOURCES
1,033,206
1,164,036
2,251,783
1,035,869
1,146,847
997,557
TOTAL DEBT SERVICE FUND
1,040,638
1,168,847
2,252,490
1,036,869
1,156,847
1,020,411
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND
This debt service fund is used to record debt service payments associated with the Discretionary Sales Surtax
Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds are for
fifteen (15) years. The outstanding debt for this fund is $7,725,000 as of September 30, 2009. The debt
proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the
police department, and the friendship park.
DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND REVENUE
DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES
136
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
MISCELLANEOUS REVENUE
Actual
Actual
Actual
Budget
Projected
Budget
361100 Interest Income
28
716
101
120
1,000
1,122
361150 SBA Interest Earnings
1,069
318
(17)
0
0
0
TOTAL MISCELLANEOUS REVENUE
1,097
1,034
84
120
1,000
1,122
NON REVENUE SOURCES
875
4,875
875
875
875
875
381163 Interfund Trfr from 163 SUF
437,273
506,049
501,860
438,240
475,658
438,877
389991 Appropriation from PY Fund Balance
0
0
0
0
0
0
TOTAL NON REVENUE SOURCES
437,273
506,049
501,860
438,240
475,658
438,877
TOTAL DEBT SERVICE FUND
438,370
507,083
501,944
438,360
476,658
439,999
Account
FY 06/07
FY 07/08
FY 08/09
Amended
FY 09/10
FY 09/10
FY 10 /11
Adopted
Number Description
Actual
Actual
Actual
Budget
Projected
Budget
DEBT SERVICE
707163 Principal Stormwater Series 2003
240,000
245,000
255,000
260,000
260,000
270,000
707263 Interest Stormwater Series 2003
197,273
191,873
185,135
177,485
177,486
169,036
707300 Other Debt Service Costs
875
4,875
875
875
875
875
909990 Unappropriated
222
65,335
60,934
0
38,297
88
TOTAL DEBT SERVICE
438,370
507,083
501,944
438,360
476,658
439,999
TOTAL DEBT SERVICE FUND
438,370
507,083
501,944
438,360
476,658
439,999
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND
This debt service fund is used to record debt service payments associated with the Stormwater Utility
Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds are for nineteen (19) years.
The outstanding debt for this fund is $4,315,000 as of September 30, 2009. The debt proceeds were used to
improve the stormwater system according to the adopted stormwater mater plan. The improvement projects
included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek
STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE
263010
STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES
263051
137
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GTY OF
HOME OF PELICAN ISLAND
This Page Intentionally Left Blank
138
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
INTRODUCTION
Capital improvements include streets, buildings, building improvements, new parks, park
expansions /improvements, airport runways, infrastructure improvements, and major, one -time acquisitions of
equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least
five years. The capital project funds section consists of all capital improvement projects for Fiscal Year
2010 -11.
The Capital Projects Funds include all of the City's "Pay as you go" and loan funded Capital Improvement
Projects. Funding for the Fiscal Year 2010 -11 projects is provided from Discretionary Sales Tax (DST),
Recreation Impact Fees, Stormwater Fees and the Cemetery Trust Fund. Project expenditures are accounted
for in Capital Project Funds and the Airport Projects Fund, but they are presented in a consolidated manner
in the budget document to facilitate review of capital projects as a whole. Any projected operating costs
associated with the Fiscal Year 2010 -11 projects are programmed in the respected department /division's
operating budget. The detail of the projected operating costs associated with each project can be found on
the pages following the summary information. Some of the FY 2010 -11 projects are either for replacement
purposes or for infrastructure improvements, which do not require an increase in operational costs and may
reduce maintenance expenditures. There are no significant savings or revenues expected to result from the
Fiscal Year 2010 -11 projects.
139
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS
FOR FISCAL YEAR 2010 2011
Stormwater Fund
Grants /Bank Notes 6% Recreation Impact
36% Fee Fund
15%
Riverfront CRA
7%
Culture and
Recreation
15%
REVENUE BY SOURCE
USES OF FUNDS
Discretionary Sales
Tax Fund
36%
Physical General
Environment Government
22% 9 Public Safety
9%
140
Transportation
45%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CAPITAL IMPROVEMENT FUND REVENUES BY SOURCE
Stormwater Fund
Recreation Impact Fee Fund
Discretionary Sales Tax Fund
Riverfront CRA
Grants/Bank Notes
Total Capital Improvement Fund Revenues
General Government
Public Safety
Transportation
Culture and Recreation
Physical Environment
141
200,000
475,000
1,166,500
230,000
1,160,000
3,231,500
CAPITAL IMPROVEMENT FUND EXPENDITURES BY TYPE
300,000
276,500
1,480,000
475,000
700,000
Total Capital Improvement Fund Expenditures 3,231,500
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
FISCAL YEAR 2010/2011
Police Department
Police Vehicle Replacement 276,500
Management Information Systems
Munis Upgrade 25,000
MIS Broadcasting Equipment 75,000
Parks Recreation
Barber Street Field Expansion
Lift Station Riverview Park
Bark Park Amenities
Riverview Park Pavilion
Riverview Park Irrigation /Fountains
Riverview Park Street Parking
Stormwater
Excavation Equipment
1/4 Round Swale Rehab 450,000
Stormwater Master Plan 50,000
Riverfront CRA
Parking Study
Waterfront Property Renovations
Airport
Aircraft Maintenance Facility
Total FY 2010/2011
CAPITAL IMPROVEMENT PROGRAM
BY PROJECT AND FUNDING SOURCE
DST
290,000
Recreation
Impact Grants/ Riverfront Stormwater
Fees Bank Note CRA Fund Total
125,000
100,000
75,000
50,000
25,000
100,000
142
1,160,000
30,000
200,000
276,500
25,000
75,000
125,000
100,000
75,000
50,000
25,000
100,000
200,000 200,000
450,000
50,000
30,000
200,000
1,450,000
1.166.500 475.000 1.160.000 230.000 200.000 3.231.500
Barber Street Field Expansion
Project Description:
Recreation Impact Fees
Improvements to expand the north football field from 80 yards to a
regulation size field and to adjust the crown to the proper levels.
MIS Broadcasting Equipment
Project Description:
Discretionary Sales Tax
10 /11- Purchase of Broadcasting Equipment/Software.
Munis Upgrade
Project Description:
Discretionary Sales Tax
10 /11- Munis Operating System Upgrade.
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Project Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$276,500 $395,000 $395,000 $450,000 $395,000 $395,000 $2,306,500
Operating Impact:
$0 $0 $0
Project Name:
Funding Source:
Justification:
Project Costs:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
$0
Operating Impact:
$0
Police Patrol Vehicles
Discretionary Sales Tax
Project Description:
10 /11- 7 Police Vehicles.
10/11 Replace 7 older high mileage, high maintenance vehicles.
11/12 Replace 10 older high mileage, high maintenance vehicles.
12/13 Replace 10 older high mileage, high maintenance vehicles.
13/14 Replace 10 high mileage, high maintenance vehicles; 1 Police Boat/trailer with high hours.
14/15 Replace 10 older high mileage, high maintenance vehicles.
$0
$0
$0
$0
Additional hardware and software is required to handle a vendor mandated upgrade to the financial
software used by the City.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$25,000 $0 $0 $0 $0 $0 $25,000
Operating Impact:
$0
$0
$0
$0
$0
$0
Additional hardware /software is required to enhance the broadcasting of meetings via Channel 25.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$75,000 $0 $0 $0 $0 $0 $75,000
Operating Impact:
$0
$0
$0
$0
$0
$0
This project is desirable to expand the fields at the Barber Street Sports Complex.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$125,000 $0 $0 $0 $0 $0 $125,000
$0 $0 $0 $0 $0 $0
143
Lift Station Riverview Park
Project Description:
Recreation Impact Fees
Eliminate the septic tank by installing a Lift station for the bathrooms
at Riverview Park.
Riverview Park Irrigation/Fountains
Project Description:
Recreation Impact Fees
Addition of irrigation and landscaping in Riverview Park, plus new
fountains for parks, similar to those at Easy Street.
Riverview Park Pavilion
Project Description:
Recreation Impact Fees
Install a large pavilion on the east side of Indian River Drive by the
twin piers.
Bark Park Amenities
Project Description:
Recreation Impact Fees
Trail around the lake, bridge over the ditch and restrooms.
Justification:
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Project Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
Justification:
Project Costs:
$0
Project Name-
Funding Source:
To upgrade the system and eliminate the need to pump the septic every time there is an event.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$100,000 $0 $0 $0 $0 $0 $100,000
Operating Impact:
(500)
(500)
(500)
(500)
(500)
(500) (3,000)
This project will allow us to add amenties to the dog park which have been requested at several of the
parks and recreation meetings.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$75,000 $0 $0 $0 $0 $0 $75,000
Operating Impact:
$500 $500 $500
$500
$500
$500
$3,000
This project will enhance the Riverfront district and allow additional rentals for weddings /parties.
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
$50,000 $0 $0 $0 $0 $0
Operating Impact:
$0
$0
$0
$0
$0
Project
Total
$50,000
$0
It is desirable to add irrigation systems and more landscaping in Riverview Park. Fountains have been
requested for the lakes at Blossom Drive Park, Garden Club Park and Historical Park.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$25,000 $0 $0 $0 $0 $0 $25,000
Operating Impact:
$500 $500 $500 $500 $500 $500 $3,000
144
Riverview Park Street Parking
Project Description:
Recreation Impact Fees
Addition of street parking for Riverview Park.
1/4 Round Swale Rehab
Project Description:
Discretionary Sales Tax
Installation of 1/4 round in swales.
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Project Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
$0
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
This project will add parking on Coolidge and Cleaveland in support of improving the parking at
Riverview Park.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$100,000 $0 $0 $0 $0 $0 $100,000
Operating Impact:
$0
$0
$0
$0
$0
$0
Excavation Equipment
Stormwater Revenue Fund
Project Description:
Purchase of Excavation Equipment
I To provide a loader and hauler for use in stormwater ditch maintenance.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$200,000 $0 $0 $0 $0 $0 $200,000
$0
$0
$0
$0
$0
$0
I To continue the program of updating the drainage throughout the City.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$450,000 $500,000 $500,000 $500,000 $500,000 $500,000 $2,950,000
$0
$0
$0
$0
$0
$0
Stormwater Master Plan
Discretionary Sales Tax
Project Description:
Update of the Stormwater Master Plan.
An update of the Stormwater Master Plan is needed to incorporate new projects needing consideration
since the previous plan and to reflect projects completed since the original plan was developed.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$50,000 $0 50 $0 $0 $0 $50,000
$0 $0 $0 $0 $0 $0
145
Waterfront Property Renovations
Project Description:
Riverfront CRA
This would encompass improvements to the recently acquired
working waterfront properties.
The new lease on the property requires the City to make certain improvements to the properties.
Aircraft Maintenance Facility
Project Description:
$290,000 Advance by
Discretionary Sales Tax Fund;
$1,160,000 Grant by State DOT
Matching Funds for FY 2009 -10 Grant Application.
This grant has been awarded to construct an aircraft /maintenance facility.
Parkins Study
Project Descrintion:
Riverfront CRA
A study will be made on how to best address the need for improving
parking conditions.
Proiect Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$30,000 SO $0 $0 $0 $0 $30,000
Operating Impact:
Project Name:
Funding Source:
Justification:
Project Costs:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
$0
$0
Project Name:
Funding Source:
Although parking has always been discussed and is a primary issue identified in the CRA Master Plan, it
was not identified in the rankings established at the June and July of 2010 CRA meetings. The City
Council has since requested that this be given attention and a parking study may better address how to
make specific parking capital improvements.
0
$0
$0
146
$0
0
$0
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$200,000 $0 $0 $0 $0 $0 $200,000
Operating Impact:
$0
$0
$0
$0
$0
$0
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$1,450,000 $0 $0 $0 $0 $0 $1,450,000
Operating Impact:
$0 $8,700 $8,700 $8,700 $8,700 $8,700 $43,500
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
MUNICIPAL GOLF COURSE
The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and
provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes
an 18 -hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant,
lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is
divided into three areas: Administration, Greens Division, and Carts Division.
Description
GOLF COURSE SUMMARY OF REVENUE EXPENSES
Amended FY 10 /11
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 Adopted
Actual Actual Actual Budget Projected Budget
Total Revenues 1,642,910 1,455,749 1,408,534 1,528,398 1,304,376 1,297,884
Total GC Administration Division 944,306 941,717 1,305,643 877,353 863,714 555,204
Total GC Greens Division 584,413 600,123 593,465 560,550 563,421 561,013
Total GC Carts Division 129,391 152,500 156,111 158,010 145,847 146,762
Total Expenses 1,658,110 1,694,340 2,055,219 1,595,913 1,572,982 1,262,979
Change in Unrestricted Reserves (15,200) (238,591) (646,685) (67,515) (268,606) 34,905
GOLF COURSE FUND REVENUE
Code: 410010
The Fiscal Year 2010 -2011 adopted budget for Golf Course fund revenue is $1,297,884. This compares to the 2009 -2010 projected Golf
Course fund revenue of $1,304,376, a decrease of $6,492 or .5
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -1 1
Description Actual Actual Actual Budget Revenue Budget Difference
Charges for services $1,593,527 $1,438,233 1,406,933 1,521,860 1,302,984 $1,297,484 (5,500)
Non operating revenues 49,383 17,516 1,601 6,538 1,392 400 (992)
Total revenues $1,642,910 $1,455,749 $1,408,534 $1,528,398 $1 $1,297,884 (6,492)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
2009 -10 Projected Revenue Difference
1. Charges for services Decrease mainly due to a projected increase in cost of sales. (5,500)
2. Non operating revenues Decrease due to sale of fixed assets in FY 09 -10.
3. Grant revenues No grant revenues forecasted.
147
Account
Number Descri tion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
FY 09/10
Amended
Budget
FY 0910
Dept
Projected
FY 10/11
Adopted
Budget
CHARGES FOR SERVICES
347501 Green Fees
580,946
523,161
529,583
550,000
480,000
480,000
347502 Cart Rentals
764,459
689,668
663,201
725,000
606,000
606,000
347510 Driving Range Fees
53,185
43,944
43,571
50,000
39,000
39,000
347512 Club Storage Fees
1,115
1,364
2,123
2,000
2,000
2,000
347513 Club Rentals Fees
2,267
2,146
2,073
2,000
1,900
1,900
347520 Initiation Fees
2,500
3,200
3,800
4,000
4,500
4,500
347521 Membership Fees
72,418
65,071
62,090
65,000
61,539
61,539
347522 Handicap Fees
5,904
5,850
6,000
6,100
5,560
5,560
347523 Resident Card Fees
42,910
41,750
38,100
44,000
36,400
36,400
347530 Non Taxable Sales
87
69
108
100
75
75
347540 Pro Shop Sales
84,228
74,577
68,201
70,000
68,000
70,000
347541 Cost of Sales -Pro Shop
(58,260)
(50,637)
(46,975)
(35,000)
(38,000)
(45,500)
362100 Rents and Royalties
30,382
29,308
31,178
32,000
30,000
30,000
369900 Other Miscellaneous Revenues
5,212
3,149
0
1,500
1,500
1,500
369941 Sales Tax Commissions
360
360
360
360
360
360
369945 Pro Lesson Fees
5,900
5,266
3,264
4,800
4,000
4,000
369995 Cash Over /Short
(83)
(13)
256
0
150
150
TOTAL CHARGES FOR SERVICES
1,593,527
1,438,233
1,406,933
1,521,860
1,302,984
1,297,484
NON OPERATING REVENUE
361100 Interest Earnings
1,135
3,246
144
200
300
300
361105 SBA Interest Earnings
47,748
14,270
3,093
4,000
105
100
364100 Sale of Fixed Assets
500
0
0
0
987
0
365000 Sale of Surplus Mater /Scrap
0
0
22
0
0
0
367000 Gain /Loss on Sale of Investments
0
0
(1,658)
0
0
0
369400 Reimbursements
0
0
0
2,338
0
0
TOTAL NON OPERATING REVENUE
49,383
17,516
1,601
6,538
1,392
400
TOTAL GOLF COURSE REVENUES
1,642,910
1,455,749
1,408,534
1,528,398
1,304,376
1,297,884
USE OF UNRESTRICTED RESERVES
15,200
238,591
646,685
67,515
268,606
0
TOTAL GOLF COURSE SOURCES
1,658,110
1,694,340
2,055,219
1,595,913
1,572,982
1,297,884
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE REVENUE
Code: 410010
148
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
149
GOLF COURSE ADMINISTRATION
Administration is responsible for the management of the entire golf course. This includes, but is not limited to:
preparing and administering golf course budget; hiring, training and supervision of all employees; promoting the game
of golf through lessons and clinics, tournaments and league play; golf shop operations including retail marketing;
facility and clubhouse management including the restaurant, advertising and promotions; and golf course maintenance.
This division handles all computer operations, monies, and reconciles and balances all cash operations, points of sale,
tee times and the web site.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Over 30 "outside tournaments (charity, corporate or special tournaments, mainly on Saturday mornings.
Great reply play due to the variety of leagues offered including Wojo's Monday League, Men's and Women's
Golf Associations, Business League, etc.
2009 Sebastian Open (the premier tournament for SMGC) entailed 108 players, received numerous positive
comments regarding golf course conditions.
Golf Course maintenance contractor, International Golf Maintenance, Inc., officially began a five year
maintenance contract with SMGC.
Over 60,000 total rounds of golf, on track to take in revenue in excess of 1.5 million.
Since inception of Sebastian River High School, served as home course for boys and girls golf teams. Also
offered numerous junior clinics and other golfing opportunities for junior golfers, partly through an
arrangement with the newly formed Indian River Golf Foundation.
Purchased reconditioned Toro Parkmaster fairway cutting unit, thus ensuring the quality of "cut" to fairway
grass is optimum.
Junior Player's Tour, a developmental Junior Tour which is tracked by numerous college golf coaches, played
the Sebastian Classic on February 27 28, 2010.
Throughout year, donated numerous rounds of golf and golf course merchandise to charitable events and
fundraisers. By donating to worthy causes, SMGC provides key support to community endeavors.
Provided over 5,000 complimentary yardage books to golf course customers. This 52 -page book provided
helpful information including key distances, full -color pictures and playing recommendations for each hole.
Represented SMGC at 2010 Honda Classic (a PGA Tour event), where PGA Director of Golf, Greg Gardner,
served at a Pace of Play Rules Official at the Pro -AM competition.
Made clubhouse improvements in men's restroom improvements to cart-wash area.
Entered into 39 month lease with Club Car golf carts for a new fleet of 2010 DS model golf carts. Providing a
quality golf cart to our customers is one objective in ensuring a quality golfing experience.
FISCAL YEAR 2011 GOALS OBJECTIVES
Strive for at least 65,000 rounds of golf and 1.6 million in revenue.
Strive to instill in each golf course employee the importance of quality and unsurpassed customer service.
Continue to work closely with International Golf Maintenance, Inc., the golf course maintenance contractor, in
order to produce the highest quality golf course conditions possible.
Continue to offer annual memberships with goal to attain maximum number of 180 annual members.
Continue to offer, plan and organize a variety of charity, corporate and traveling leagues and tournaments.
Continue to offer a variety of weekly leagues which helps ensures repeat play and increase golf rounds.
Continue to offer a competitive golf shop with quality merchandise, fulfilling the needs of our customers.
Strive to introduce (through a variety of clinics and individual and group lessons) the game of golf to juniors,
retirees and others in the community to ensure future and present growth of the game.
Continue to offer and officially be the home course for the Sebastian River High School boys and girls golf
teams.
Strive to place constant attention to all facilities and grounds, which will help ensure that all areas are well
kept and presentable to the public.
Continue to represent SMGC through volunteer opportunities, speaking engagements and other public- relation
venues.
Strive to help community fundraisers and other charitable events, which will help SMGC be considered an
integral part of the community.
PROGRAM BUDGET
DESCRIPTION FOR THE SEBASTIAN GOLF COURSE
STAFFING
NATURE OF ACTIVITY
09/10
10/11
20.00%
20.00%
General Supervision Provide effective, responsive and professional management, direction,
control of daily golf operations, including training and forethought for innovative and
practical improvements.
20.00%
20.00%
Pro Shop Provide friendly, consistent quality service to the public. The result of this direct
contact combined with the amenities offered, produces customer satisfaction.
20.00%
20.00%
Control of Course Play Provide for orderly starting of play, speed and flow of play, and
prevention of free play and abuse to golf course grounds, to enhance the enjoyment of the
game as well as nromotina return nlay.
20.00%
20.00%
Golf Course Administration Supervise all Golf Course operations, preparation of budget,
supervision of capital improvement programs.
20.00%
20.00%
Promote the Game of Golf Provide golf instruction, junior and adult clinics, golf
tournaments, charity events, speaking engagements, advertisements, and other creative
measures to attract and promote return play to Sebastian Golf Course
100.00%
100.00%
Family Resident
26
SERVICE PROGRAM
Actual
2005/2006
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Number of Annual Fees Sold
85
106
97
95
105
105
Single Resident
42
42
41
39
45
44
Single Non Resident
7
14
10
8
10
10
Family Resident
26
42
38
38
40
44
Family Non Resident
10
8
8
10
10
10
Resident/Discount Cards
1,000
1,004
950
876
975
950
TOTAL ANNUAL FEES SOLD
1,085
1,110
1,047
971
1,055
1,163
NUMBER OF ROUNDS PLAYED
Annual Fee Rounds
6,200
8,494
7,821
7,536
10,000
9,000
Daily Fee Rounds
60,000
50,898
46,163
45,668
55,000
50,000
TOTAL NUMBER OF ROUNDS PLAYED
66,200
59,382
53,114
53,204
65,000
59,000
Junior Golf Academy Attendees
112
115
100
75
100
100
Outside Tournaments
50
48
54
30
50
40
Sebastian Open Players
145
94
85
107
120
120
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERFORMANCE MEASUREMENT
150
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE ADMINISTRATION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Golf Course Administration is $555,204. This compares to the 2009 -2010
projected expenses of $863,714, a decrease of $308,510 or 35.7% primarily due to the final maturity of the bond issue.
Revised Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09/10 FY 09/10 FY 10/11
Actual Actual Actual Budget Expenses Budget Difference
Personal Services 287,688 286,222 271,669 265,083 261,226 258,394 (2,832)
Operating Expenses 343,943 333,046 326,497 299,170 288,813 295,735 6,922
Capital Outlay 3,160 8,733 84,962
Debt Service 309,515 313,715 622,515 313,100 313,675 1,075 (312,600)
Total 944,306 941,717 1,305,643 877,353 863,714 555,204 (308,510)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenses:
1. Personal Services Net decrease due to employee paying contributions toward group insurance premiums.
2. Operating Expenses Increase primarily due to an increase in charges for General Fund administrative services.
3. Capital Outlay No approved capital outlay in FY 10 -11 budget
4. Debt Service The final debt service will be paid in FY 09/10. Only custodial fees will be paid in FY 10 -11.
Difference
(2,832)
6,922
(312,600)
PERSONAL SERVICES SCHEDULE
GOLF COURSE ADMINISTRATION
POSITION
Golf Course Director
Head Golf Professional
Head Cashier
Administrative Secretary (P /T)
Assistant Cashier (P /T)
Assistant Cashier (TEMP)
PAY
RANGE
46,541 97,308
36,782 69,754
26,545 69,662
12.76 28.68
9.23 20.76
GRADE
78
61
26
26
15
151
F/T /E
POSITION YEARS
08 -09 09 -10 10 -11
1.00
1.00
1.00
0.50
1.00
1.00
1.00
1.00
1.00
0.00
1.00
0.00
5.50 4.00 4.00
Overtime
Lesson Bonus
FICA Taxes
Deferred Compensation
Group Health Insurance Premium
Dependant Health Ins Premium
Employee Assistance Program
Worker's Comp Insurance
Unemployment Insurance
Total Personal Services
1.00
1.00
1.00
0.00
1.00
0.00
Projected Adopted
Expense Budget
09 -10 10 -11
77,269 77,269
45,785 45,785
41,979 41,956
23,500 24,000
188,533 189,010
1,500 1,500
4,000 5,000
14,844 14,957
15,348 15,436
21,461 18,848
11,021 10,435
115 115
3,404 3,093
1,000
261,226 258,394
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES:
511200 Regular Salaries
210,326
208,266
200,716
191,033
188,533
189,010
511300 Temporary Salaries
6,811
2,878
0
0
0
0
511400 Overtime
920
831
1,267
1,500
1,500
1,500
511500 Lesson Bonus
4,628
3,046
2,219
5,000
4,000
5,000
512100 FICA Taxes
15,634
14,748
14,757
15,111
14,844
14,957
512225 Deferred Compensation
13,473
14,498
15,282
15,438
15,348
15,436
512301 Group Health Insurance Premium
17,777
20,469
21,128
21,461
21,461
18,848
512305 Dependant Health Ins Premium
12,506
14,347
10,717
11,021
11,021
10,435
512309 Employee Assistance Program
219
125
121
115
115
115
512400 Worker's Comp Insurance
5,395
6,249
4,666
3,404
3,404
3,093
512500 Unemployment Insurance
0
0
1,000
1,000
0
512600 OPED Accrued Expense
0
765
796
0
0
0
TOTAL PERSONAL SERVICES
287,688
286,222
271,669
265,083
261,226
258,394
OPERATING EXPENSES:
533100 Professional Services
1,075
1,075
2,911
1,075
1,614
2,200
533200 Audit Fees
1,579
1,938
2,450
3,274
2,844
2,947
533201 Admin Services provided by GF
42,958
50,036
49,509
54,460
54,456
59,906
533410 Environmental Services
14
0
0
0
0
0
533415 Janitorial Services
0
5,100
5,045
5,110
3,330
911
533420 Pest/Weed Control
4,030
634
648
650
250
250
533440 Electronic Security Services
824
426
422
500
425
444
534000 Travel and Per Diem
0
116
0
0
0
0
534101 Telephone
632
2,210
3,445
2,450
2,286
2,400
534105 Cellular Telephone
1,894
374
349
390
485
560
534110 Internet Access
400
405
488
500
548
494
534120 Postage
121
127
94
100
100
100
534310 Electric
141
35,315
27,580
28,000
24,450
25,700
534320 Water /Sewer
41,013
10,758
13,483
15,500
14,675
15,000
534380 Trash Pickup /Hauling, Etc.
10,421
0
0
0
0
0
534445 Airport Property Lease
162,000
173,000
164,000
135,000
135,000
135,000
534500 Insurance
24,463
6,895
4,875
5,361
5,361
5,361
534610 R M Buildings
6,330
1,556
5,832
2,500
1,500
1,750
534630 R M Office Equipment
3,545
4,337
3,870
3,000
3,000
4,235
534845 Golf Course Promotions
327
252
203
250
250
250
534846 Golf Course Advertising
7,234
6,857
7,703
5,000
5,000
5,000
535200 Departmental Supplies
4,284
2,269
3,165
3,000
3,000
2,500
535205 Bank Charges
22,737
22,390
22,627
25,000
24,462
24,500
535210 Computer Supplies
2,467
1,054
895
750
500
750
535220 Cleaning Supplies
2,870
2,872
3,520
3,500
2,000
2,000
535250 Building Supplies
0
0
623
750
300
500
535270 Uniforms and Shoes
0
312
0
250
200
200
535410 Dues and Memberships
462
507
507
500
500
500
535710 Non -Ad Valorem Tax
2,121
2,231
2,253
2,300
2,277
2,277
TOTAL OPERATING EXPENSES
343,943
333,046
326,497
299,170
288,813
295,735
CAPITAL OUTLAY:
606400 Vehicles and Equipment
3,160
8,733
84,962
0
0
0
TOTAL CAPITAL OUTLAY
3,160
8,733
84,962
0
0
0
DEBT SERVICE:
707145 Principal Golf Course
255,000
270,000
590,000
290,000
300,000
0
707245 Interest Golf Course
54,015
43,215
32,015
22,600
12,600
0
707300 Other Debt Service Costs
500
500
500
500
1,075
1,075
TOTAL DEBT SERVICE
309,515
313,715
622,515
313,100
313,675
1,075
909901 Contingency
0
0
0
0
0
34,905
TOTAL NON OPERATING EXPENSES
0
0
0
0
0
34,905
TOTAL GOLF COURSE ADMINISTRATION
944,306
941,717
1,305,643
877,353
863,714
590,109
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE ADMINISTRATION DIVISION
152
Performance Indicators
Actual
2005/2006
Actual
FY 06/07
Actual
FY 07/08
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Greens (Acres)
4
4
4
4
4
4
Tees (Acres)
5
5
5
5
5
5
Fairways (Acres)
35
35
35
35
35
35
Rough (Acres)
60
60
60
60
60
60
Sand Bunkers (Acres)
5
5
5
5
5
5
Lakes and Ponds (Linear Feet)
10,000
10,000
10,000
10,000
10,000
10,000
Non -Play Area (Acres)
18
18
18
18
18
18
Holes Maintained
18
18
18
18
18
18
Practice areas (acres total)
4
4
4
4
4
4
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE GREENS DIVISION
The Golf Course Greens Division is responsible for administration of an independent golf course maintenance contract
which will ensure that the overall care and quality of the golf course is compatible to maintaining high standards, thus
ensuring a quality golf course with excellent turf conditions which will guarantee repeat play from our customers, as
well as create an excellent image and respectability among the golf course community throughout the State of Florida.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Entered into new contract with International Golf Maintenance, Inc. for maintenance of all golf course
grounds.
Monitored all golf course grounds, with special emphasis on putting greens.
Monitored maintenance and preventative maintenance techniques to all city -owned golf course equipment.
Ensured irrigation system working at best possible condition.
Purchased reconditioned Toro Parkmaster fairway cutting unit, thus ensuring fairways are maintained at best
possible cut.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Continue to monitor entire golf course, grounds and surrounding areas.
Strive for all grounds to be visually and aesthetically pleasing.
Strive to ensure putting greens are in best possible shape and conditions, including "green- speed" issues.
Continue to maintain irrigation system and make repairs as needed.
Strive to track and monitor all repairs to city -owned golf course equipment.
Continue to meet with the Head Golf Course superintendent daily, express any issues or concerns and always keep lines
of communication extremely open.
Explore innovative methods regarding equipment replacement, leases, etc..
RFORMANCE MEASURES
153
PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
75.00%
75.00%
Golf Course Maintenance Provide administrative oversight of independent golf course
maintenance contract which provides daily turf care resulting in the quality appearance and
playability of the golf course. Keeping the golf course in the best possible condition throughout
the year adds to the enjoyment of the customers and insures return play.
25.00%
25.00%
Equipment Maintenance Continue tracking equipment use and repair to insure proper
maintenance and availability of equipment.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE GREENS DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Golf Course Greens Division is $561,013. This compares to the 2009 -2010
projected expenses of $563,421, a decrease of $2,408 or .4
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenses Budget Difference
Operating Expenses
Capital Outlay
569,463 579,511 591,975 545,050 539,921 561,013 21,092
14,950 20,612 1,490 23,500 23,500 (23,500)
Total 584,413 600,123 593,465 568,550 563,421 561,013 (2,408)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenses: Difference
1. Operating Expenses Net increase mainly due to an increase in groundskeeping services 21,092
2. Capital Outlay No Capital Outlay approved for FY 10 -11 Budget (23,500)
CAPITAL OUTLAY SCHEDULE
GOLF COURSE GREENS DIVISION
Description 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL
Greens Mower 24,000 24,000
Sand pro 10,000 10,000
Tractor 10,000 10,000
24,000 20,000
154
44,000
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
OPERATING EXPENSES
533440 Electronic Security Services
443
612
493
550
521
549
533445 Groundskeeping Service
511,862
522,099
537,762
494,000
492,700
504,264
534310 Electric
18,822
18,884
22,221
19,700
17,500
21,000
534610 R M Buildings
571
1,083
2,365
2,500
2,000
2,000
534640 R M- Operating Equipment
14,728
10,575
13,117
13,000
13,000
15,000
534680 R M Irrigation Systems
18,729
19,210
12,542
13,000
13,000
15,000
534685 R M Grounds Maintenance
1,411
4,636
797
500
500
2,000
535200 Departmental Supplies
2,685
2,209
2,496
1,600
500
1,000
535220 Cleaning Supplies
60
0
182
100
100
100
535230 Small Tools and Equipment
111
203
0
0
0
0
535250 Building Supplies
40
0
0
100
100
100
TOTAL OPERATING EXPENSES
569,463
579,511
591,975
545,050
539,921
561,013
CAPITAL OUTLAY
606400 Vehicles and Equipment
0
20,612
1,490
23,500
23,500
0
TOTAL CAPITAL OUTLAY
14,950
20,612
1,490
23,500
23,500
0
TOTAL GREENS DIVISION
584,413
600,123
593,465
568,550
563,421
561,013
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE GREENS DIVISION
Code: 410120
155
PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
33.00%
30.00%
General Maintenance and Care of Golf Carts Clean and maintain golf carts in
operational condition for guests use and maintain operational cart barn.
33.00%
30.00%
Golf Course Facilities Maintenance and care of Cart Barn, Driving Range, Water
Station, and general area around Golf Shop and starter area.
34.00%
40.00%
Customer Service Provide unsurpassed customer service to our members.
100.00%
100.00%
352
Performance Indicators
Actual
2005/2006
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Club Car Electric Golf Carts
84
84
86
86
86
86
Tires Maintained
348
348
352
352
352
356
Grease Fittings Maintained
504
504
508
508
508
534
Range Carts
1
1
1
1
1
1
Ranger Carts
1
1
1
1
1
1
Batteries Maintained
512
348
348
348
348
519
Beverage Carts
1
1
1
1
1
1
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGE
GOLF COURSE CARTS DIVISION
The Golf Course Carts Division many times provides the first and last contact with customers. The golf course carts
division maintains golf carts in operational and clean condition for customers, services driving range and water station,
maintains and cleans all surrounding areas including the cart barn, cart staging area, cart wash area, starter station,
locker room and driving range. Facilitates preventative maintenance on golf carts including battery checks, greasing
and tire pressure.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Maintained fleet of 86 electric Club Car golf carts, 1 beverage cart, 1 ranger cart and 1 range cart.
Maintained cart barn and all surrounding areas including starter's station, water station, cart wash staging
areas and driving range.
Through an agreement with an underwater diving company, provide a quality and clean range ball to our
customers.
Offered excellent customer service, always willing to go the extra step to please and make our customers
happy and willing to return.
Entered into new Club Car lease agreement.
Improved fence area around cart wash area and also improved stripping and directional markers in and around
parking lot.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
Continue to offer quality, unsurpassed customer service.
Continue to maintain entire golf fleet, with emphasis on battery and tire maintenance and overall cleanliness of
golf cart.
Continue to maintain and service beverage, range and ranger carts.
Continue to maintain driving range and offer a clean, quality range practice ball for our customers.
Continue to maintain cart barn, water station, starter's station and cart wash and cart staging areas, so these
areas are clean and presentable to the public.
PERFORMANCE MEASURES
156
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE CARTS DIVISION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for Golf Course Carts Division is $146,762. This compares to the 2009 -2010 projected
expenses of $145,847, a increase of $915 or .6
Amended Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenses Budget Difference
Personal Services 50,231 81,595 78,805 80,440 76,027 81,876 5,849
Operating Expenses 64,210 66,292 72,693 69,570 69,820 64,886 (4,934)
Capital Outlay 14,950 4,613 4,613
Total
129,391 152,500 156,111 150,010 145,847 146,762 915
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenses:
Difference
1. Personal Services Net increase associated with part-time and temporaty help. 5,849
2. Operating Expenses Decrease as a result of reduction in rental costs of carts. (4,934)
3. Capital Outlay No Capital Outlay approved in the FY 10 -11 Budget
PERSONAL SERVICES SCHEDULE
GOLF COURSE CART DIVISION
F/T/E Projected Adopted
PAY POSITION Expense Budget
POSITION RANGE GRADE 08 -09 09 -10 10 /11 09 -10 10/11
Golf Course Attendant (1 P /T) 9.23 20.76 15 0.50 0.00 0.00
Cart Attendants (P/T) 7.25 13.09 9 3.00 3.00 3.00 41,400 42,000
Cart Attendants (TEMP) 3.50 3.50 3.50 26,100 32,000
Overtime 1,200 800
FICA Taxes 5,600 5,722
Employee Assistance Program 138 138
Worker's Compensation 1,589 1,216
Total Personal Services 76,027 81,876
157
7.00 6.50 6.50
67,500 74,000
Account
Number Descri I tion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
27,629
46,094
38,725
42,000
41,400
42,000
511300 Temporary Salaries
16,251
26,084
30,443
30,500
26,100
32,000
511400 Overtime
1,740
1,206
1,780
300
1,200
800
512100 FICA Taxes
3,490
5,471
5,604
5,913
5,600
5,722
512309 Employee Assistance Program
94
161
138
138
138
138
512400 Worker's Comp Insurance
1,027
2,579
2,115
1,589
1,589
1,216
TOTAL PERSONAL SERVICES
50,231
81,595
78,805
80,440
76,027
81,876
OPERATING EXPENSES
534420 Equipment Leases
62,035
65,835
71,820
68,320
68,320
63,286
534610 R M Buildings
0
0
0
500
500
500
534640 R M- Operating Equipment
1,775
222
683
250
500
500
535200 Departmental Supplies
360
58
190
300
300
300
535220 Cleaning Supplies
0
177
0
200
200
200
535230 Small Tools and Equipment
40
0
0
0
0
100
TOTAL OPERATING EXPENSES
64,210
66,292
72,693
69,570
69,820
64,886
CAPITAL OUTLAY
606400 Vehicles and Equipment
14,950
4,613
4,613
0
0
0
TOTAL CAPITAL OUTLAY
14,950
4,613
4,613
0
0
0
TOTAL CARTS DIVISION
129,391
152,500
156,111
150,010
145,847
146,762
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE CARTS DIVISION
Code: 410130
158
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
MUNICIPAL AIRPORT
City of Sebastian operates a 625 acre municipal airport through the establishment of an enterprise fund. The airport
property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport
operations is lease revenue. The airport receives federal and state government grants to fund airport capital projects,
which are accounted in the city's capital improvement fund. Since the year 2000, the Airport has been involved in over
$10 million in capital improvements, all of which to better develop the facilities and economic growth.
Amended FY 10 /11
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 Adopted
Description Actual Actual Actual Budget Projected Budget
Total Revenues 360,321 390,077 372,768 388,219 363,062 365,855
Total Airport Administration 620,223 724,246 434,766 384,735 408,352 395,070
Change in Unrestricted Reserves (259,903) (334,169) (61,998) 3,484 (45,290) (29,215)
AIRPORT FUND REVENUE
Code: 450010
The Fiscal Year 2010 -2011 adopted budget for Airport fund revenue is $365,855. This compares to the 2009 -2010
projected Airport fund revenue of $363,062, an increase of $2,793 or .8
Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11
Description Actual Actual Actual Revenue Budget Difference
Operating revenue 335,907 383,385 365,229 353,355 353,355
Intergovernmental
Non-operating revenues 24,413 6,692 7,539 9,707 12,500 2,793
Total revenues and other sources 360,321 390,077 372,768 363,062 365,855 2,793
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Revenue:
1. Operating revenue No change in projected revenues
2. Intergovernmental Intergovernmental Grant revenue is recorded in Airport Construction Fund 455.
3. Non operating revenues Increase due to anticipated contributions and interest earnings
159
Difference
2,793
Account
Number Descri tion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
OPERATING REVENUE
344100 Fuel Sales
0
158,833
94,611
102,000
80,000
80,000
347541 Cost of Sales
0
(136,680)
(71,523)
(85,000)
(60,000)
(60,000)
362150 Nontaxable Rents
5,001
5,376
2,000
2,000
391
391
362100 Rents and Royalties
266,893
288,835
275,004
291,709
268,701
268,701
369900 Other Miscellaneous Revenues
63,854
66,840
64,933
64,000
64,000
64,000
369941 Sales Tax Commission
159
181
204
250
263
263
TOTAL OPERATING REVENUE
335,907
383,385
365,229
374,959
353,355
353,355
OTHER NON OPERATING REVENUE:
361100 Interest Earnings
2,916
678
806
2,000
0
500
361105 SBA Interest Earnings
15,160
2,089
0
1,000
0
0
364100 Sale of Fixed Assets
(3,663)
3,925
0
0
207
0
366000 Contributions Donations
10,000
0
5,000
5,000
0
2,000
369400 Reimbursements
0
0
1,733
5,260
9,500
10,000
TOTAL OTHER NON OPERATING REVENUE
24,413
6,692
7,539
13,260
9,707
12,500
TOTAL AIRPORT REVENUES
360,321
390,077
372,768
388,219
363,062
365,855
USE OF UNRESTRICTED RESERVES
259,903
334,169
61,998
0
45,290
29,215
TOTAL AIRPORT SOURCES
620,224
724,246
434,766
388,219
408,352
395,070
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
AIRPORT REVENUE
Code: 450010
160
PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT
Actual
Actual
Actual
Projected
Projected
Performance Indicators
2006/2007
2007/2008
2008/2009
2009/2010
2010/2011
Acres Available for Development
218
218
Tenant and Public Relations Monitor and execute Tenant Lease agreements. Provide dispute
108
40.00%
Airport Leasehold Revenues
$266,893
$288,835
$275,005
$291,709
$268,701
PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT
STAFFING
NATURE OF ACTIVITY
09/10
10 /11
25.00%
25.00%
Com 1 Hance Conduct operations at the Airport in accordance with FAA and FDOT
compliance.
25.00%
25.00%
Capital Improvement Proiect Execution and Monitoring Execute and monitor Capital
Improvement Projects. Prepare and submit a Five -Year Capital Improvement Program in
accordance with Regulations. Prepare and apply for Florida Department of Transportation
Airport Improvement Grants for Capital Improvement Projects and equipment.
10.00%
10.00%
Tenant and Public Relations Monitor and execute Tenant Lease agreements. Provide dispute
resolution regarding airport regulations. Maintain contact with Airport users and citizens,
respond to questions and complaints and provide information to all parties about rules,
regulations and airnort information.
40.00%
40.00%
Airport Maintenance Mow Airport, herbicide runways and taxiways, maintain runway
lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation
Area. Clear and maintain runway approaches and perform daily Airport inspections.
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
AIRPORT ADMINISTRATION
The Airport Director is responsible for Airport Operations to include maintenance of the entire property, FDOT
compliance issues, Capital Improvement Programs, Economic Development, tenant relations, and project management.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Completed construction of Airport Access Road East
Completed rehab and lighting improvements for Runway 4/22
Secured lease with NationAir Insurance to occupy office space at the Airport administration building
East Basin Stormwater Master Plan Revised.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
City Goal: Commitment to the Future
Continue incremental economic development growth.
Complete east side access road project.
Continue to pursue grant opportunities.
Begin planning and construction FDOT financed hangar project.
PERFORMANCE MEASURES
161
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
AIRPORT ADMINISTRATION BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Municipal Airport is $395,070. This compares to the 2009 -2010 projected expenses
of $408,785, a decrease of $13,715 or 3.4
Personal Services 217,064 234,405 245,949 231,369 233,981 230,275 (3,706)
Operating Expenses 365,878 171,137 151,992 134,717 163,361 156,245 (7,116)
Capital Outlay 8,105 2,460 (2,460)
Non- Operating 37,281 318,705 28,720 18,649 8,550 8,550
Total 620,223 724,246 434,766 384,735 408,352 395,070 (13,282)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenses:
1. Personal Services Decrease due to a reduction in health insurance premiums
2. Operating Expenses Reductions primarily in lower charges for administrative services from General Fund and in a
large reduction in telephone charges.
3. Capital Outlay No approved Capital Outlay for FY 2010 -11
4. Non Operating Includes $8,550 of interest on the advance from the DST Fund.
PERSONAL SERVICES SCHEDULE
AIRPORT ADMINISTRATION
POSITION RANGE GRADE 08 -09 09 -10 10 -11 09 -10 10 -11
Airport Director 60,192 114,149 78 1.00 1.00 1.00 73,446 73,446
Airport Operations Specialist III 26,545 59,662 26 1.00 1.00 1.00 47,223 47,223
Maintenance Worker I 23,581 53,000 22 1.00 1.00 1.00 45,790 46,760
3.00 3.00 3.00
166,459 167,429
Maintenance 1 longevity increase
Change in dependant insurance
Revised Projected Adopted
FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 09 -10 FY 10 -11
Actual Actual Actual Budget Expenses Budget Difference
PAY
Overtime 500 500
FICA Taxes 12,791 12,865
Clothing Allowance 240 240
Deferred Compensation 15,048 15,135
Group Health Insurance Premium 21,258 18,723
Dependant Health Ins Premium 13,185 10,662
Employee Assistance Program 69 69
Worker's Comp Insurance 4,431 4,652
Total Personal Services 233,981 230,275
162
Difference
(3,706)
(7,116)
(2,460)
F /T/E Projected Adopted
POSITION YEARS Expense Budget
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
163,076
175,698
174,863
166,459
166,459
167,429
511400 Overtime
868
377
186
500
500
500
512100 FICA Taxes
11,996
11,930
11,980
12,791
12,791
12,865
512215 Clothing Allowance
240
240
240
240
240
240
512225 Deferred Compensation
13,253
14,600
15,483
15,048
15,048
15,135
512301 Group Health Insurance Premium
13,928
16,140
21,149
16,984
21,258
18,723
512305 Dependant Health Ins Premium
6,788
7,744
14,847
14,847
13,185
10,662
512309 Employee Assistance Program
92
69
69
69
69
69
512400 Worker's Comp Insurance
6,823
5,916
5,374
4,431
4,431
4,652
512600 OPEB Accrued Expense
0
1,690
1,758
0
0
0
TOTAL PERSONAL SERVICES
217,064
234,405
245,949
231,369
233,981
230,275
OPERATING EXPENSES
533100 Professional Services
2,169
1,119
0
0
0
0
533200 Audit Fees
7,040
6,580
4,692
2,517
2,517
2,265
533201 Admin Services provided by GF
42,958
50,036
52,592
47,755
47,755
42,980
533400 Other Contractual Services
10,812
566
5,450
5,360
2,015
1,570
533415 Janitorial Services
4,895
4,500
4,308
0
5,000
4,600
533420 Pest/Weed Control /Mowing
1,245
2,598
800
800
600
1,200
534000 Travel and Per Diem
1,367
1,439
0
500
0
0
534101 Telephone
9,563
12,607
14,342
3,500
18,370
6,600
534105 Cellular Phone
1,130
1,191
968
1,100
885
1,020
534110 Internet Access
66
105
109
595
1,255
1,200
534120 Postage
278
285
239
200
275
360
534310 Electric
10,787
14,771
15,816
18,500
24,200
25,500
534312 Water /Sewer
776
1,309
944
950
1,200
1,250
534500 Insurance
33,142
18,368
13,129
13,715
17,200
25,000
534610 R M Buildings
1,368
1,564
1,077
2,000
5,000
2,500
534620 R M- Vehicles
1,099
2,117
2,840
2,000
2,000
2,000
534630 R M- Office Equipment
1,400
1,076
584
1,000
20
1,000
534640 R M- Operating Equipment
6,084
14,614
7,094
5,000
5,000
5,000
534681 R M- Fencing
1,183
1,164
219
1,000
2,000
2,000
534685 R M- Grounds Maintenance
1,329
1,646
1,323
1,200
1,500
1,500
534700 Printing and Binding
0
0
439
0
0
500
534825 Advertising Expenditures
2,792
1,804
1,874
3,500
3,500
3,500
534920 Legal Ads
0
103
0
0
0
0
534995 Litigation Expenses
200,804
0
0
0
0
0
535200 Departmental Supplies
2,337
2,427
1,269
1,000
1,000
1,000
535205 Bank Charges
235
4,488
2,610
2,500
2,000
2,000
535210 Computer Supplies
65
80
476
200
100
800
535230 Small Tools and Equipment
1,870
801
505
1,000
1,000
1,000
535260 Gas and Oil
6,407
11,506
6,864
6,500
7,750
8,000
535270 Uniforms Shoes
413
532
790
650
610
600
535275 Safety Equipment
0
100
161
100
0
300
535410 Dues and Memberships
1,325
775
525
800
494
500
535420 Books and Publications
84
0
0
100
0
0
535450 Training and Education
515
110
75
500
150
0
535710 Non -Ad Valorem Tax
10,339
10,756
9,878
10,175
9,965
10,500
TOTAL OPERATING EXPENSES:
365,878
171,137
151,992
134,717
163,361
156,245
CAPITAL OUTLAY:
606400 Vehicles and Equipment
0
0
8,105
0
2,460
0
TOTAL CAPITAL OUTLAY:
0
0
8,105
0
2,460
0
NON OPERATING EXPENSES
707246 Interest DST Fund Advance
0
0
8,550
8,550
8,550
8,550
909545 Intrafund Trfr to AP Capital
37,281
318,705
20,170
10,099
0
0
909901 Contingency
0
0
0
3,484
0
0
TOTAL NON OPERATING EXPENSES
37,281
318,705
28,720
22,133
8,550
8,550
TOTAL AIRPORT ADMINISTRATION
620,223
724,246
434,766
388,219
408,352
395,070
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
AIRPORT ADMINISTRATION
Code: 450110
163
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
CITY OF
HOME OF PELICAN ISLAND
This Page Intentionally Left Blank
164
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGE
.BUILDING DEPARTMENT
The Building Department effectively and progressively promotes and provides professional plans review, permitting
and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated
through the intake of permit requests for building and land improvements. The permit application and plans are tracked
through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are
scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The
Building Department enforces all state and local codes that pertain to the construction industry.
FY 06/07 FY 07/08
Description Actual Actual
Total Revenues and Transfers 479,123 381,143
Total Expenses 868,735 594,039
Change in Unrestricted Reserves (389,612) (212,896)
BUILDING DEPARTMENT REVENUE
Code: 480010
Amended
FY 08/09 FY 09/10
Actual Budget
362,105 372,250 355,460
521,535 489,334
(159,430) $(117,084) (131,584)
FY 10 /11
FY 09/10 Adopted
Projected Budget
355,650
487,044 465,740
(110,090)
The Fiscal Year 2010 -2011 adopted budget for the Building Department fund revenue is $355,350. This compares to the 2009 -2010
projected Building Department fund revenue of $355,460, a slight increase of $190.
Amended Projected Adopted
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11
Description Actual Actual Actual Budget Revenue Budget
Operating revenue 408,875 347,919 347,395 356,550 350,350 350,350
Non operating revenues 70,248 33,224 14,710 15,700 5,110 5,300
Total revenues and other sources 479,123 381,143 362,105 372,250 355,460 355,650
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Revenue:
1. Operating revenue No change is anticipated for FY 2010 -2011
2. Non operating revenues Anticipating minor difference in investment income.
165
Difference
190
190
Difference
190
Account
Number Description
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10/11
Adopted
Budget
OPERATING REVENUE
321000 Business Taxes
0
3,247
102,448
110,000
100,000
100,000
321100 Business Taxes Penalties /Transfers
0
604
3,535
3,500
3,500
3,500
321050 Contractor License
28,271
19,150
17,214
18,000
17,000
17,000
321150 Contractor License Penalties
1,116
2,147
5,525
1,000
2,000
2,000
322050 Building Permits
241,350
199,091
133,196
118,450
120,000
88,900
322055 Roofing Permits
0
0
0
12,000
13,000
13,000
322060 Driveway Permits
0
100
0
0
400
0
322065 Alumimum Structure
0
0
0
0
0
9,500
322070 Shed Permits
0
0
0
0
0
5,500
322075 Reinspection Fees
16,808
8,755
5,232
5,000
7,000
7,000
322100 Land Clearing Permits
5,040
3,090
2,655
3,000
2,600
5,100
322150 Tree Removal Permits
2,225
3,415
2,650
2,800
2,500
0
322200 Electrical Permits
19,080
15,533
10,285
12,000
10,300
10,300
322225 Plumbing Permits
12,588
10,904
6,958
8,000
10,000
10,250
322230 Pool Permits
0
0
0
0
0
11,000
322240 Solar Permits
0
0
0
0
0
5,500
322250 Mechanical Permits
22,571
24,315
17,876
18,000
20,000
20,000
322300 Fencing Permits
9,297
11,442
8,825
9,000
9,000
9,000
322400 Irrigation Permits
0
1,350
525
0
250
0
322500 Sign Permits
4,170
4,315
3,615
5,000
2,800
2,800
322600 Expired Permit Fee
2,175
11,800
6,089
7,500
6,500
6,500
329400 Plan Checking Fees
34,901
16,310
9,209
11,000
16,000
16,000
341920 Cert. Copying/Record Research
393
411
349
300
500
500
347556 Capital Facility Admin Fee
7,691
11,890
2,324
5,000
3,000
3,000
359000 Other Fines and Forfeitures
1,200
50
8,885
7,000
4,000
4,000
TOTAL OPERATING REVENUE
408,875
347,919
347,395
356,550
350,350
350,350
OTHER NON OPERATING REVENUE:
361100 Interest Income
37,000
21,599
23,381
13,000
9,075
4,200
361105 SBA Interest Earnings
33,248
12,354
1,739
2,400
800
800
367000 Gain/Loss on Investment
0
0
21,961
0
-4,910
0
369400 Reimbursements
0
0
1,542
0
0
0
369900 Other Miscellaneous Revenue
0
760
10,009
300
145
300
369998 Prior Year Refunds
0
-1,489
0
0
0
0
TOTAL OTHER NON OPERATING REVENUE
70,248
33,224
14,710
15,700
5,110
5,300
TOTAL BUILDING DEPARTMENT REVENUES
479,123
381,143
362,105
372,250
355,460
355,650
USE OF UNRESTRICTED RESERVES
389,612
212,896
159,430
117,084
131,584
110,090
TOTAL BUILDING DEPARTMENT SOURCES
868,735
594,039
521,535
489,334
487,044
465,740
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
BUILDING DEPARTMENT REVENUE
Code: 480010
166
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
The Building Department effectively and progressively promotes and provides professional plans review, permitting
and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated
through the intake of permit requests for building and land improvements. The permit application and plans are tracked
through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are
scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The
Building Department enforces all state and local codes that pertain to the construction industry.
Contractor licensing, checks and administers the registration of licensed contractors who work in the City of Sebastian.
Licensees are sent armual renewal notices. Returned renewal notices are processed and licensees are sent new
registrations.
Business tax receipts, checks and administers business tax receipt requests for those who conduct business in the City
of Sebastian. Business owners are sent annual renewal notices. Returned renewal notices are processed and new
Business Tax Receipts are sent to business owners.
FISCAL YEAR 2010 ACCOMPLISHMENTS
Maintained timeliness and delivery of permitting services to 10 working days or less for most permits.
Provided on going customer service training and provided continuing education to keep abreast of new
building code changes and meet minimum state licensing requirements.
Currently gathering information to enhance the Building Depaitment's website to provide easier access and
more useful information on current topics and add a section for F.A.Q.
Continued to increase enforcement of state laws and ordinances regarding unlicensed contractor activities.
Also continued to notify permit holders with expired permits of their responsibility to complete such work
and/or remove unsafe structures.
Continued to scan completed permits, property information and contractor licensing documents into laserfiche
for permanent record keeping.
FISCAL YEAR 2011 GOALS AND OBJECTIVES
Continue to maintain timeliness and delivery of permitting services with a turn around time of 10
days or less.
Provide on going customer service training and continuing education to satisfy minimum state
licensing requirements.
Review Chapter 26 of the City Code of Ordinances and bring forth modifications to certain code
sections that would bring them up to current standards.
Continue to enforce state laws and city ordinances related to construction and unlicensed contractor
activities.
Continue to send out expired permit notifications to permit holders to bring about closure to those
permits and facilitate the removal of any unsafe structures.
Continue to scan permitting and licensing documents into laserfiche for permanent record keeping.
167
Performance Indicators
Actual
2006/2007
Actual
2007/2008
Actual
2008/2009
Projected
2009/2010
Projected
2010/2011
Residential permits issued
104
58
38
50
55
Commercial permits issued
25
39
36
34
38
Other permits issued
2,309
1,864
1,575
1,600
1,800
Total number of inspections
10,476
6,458
5,020
4,500
5,000
Total number of reinspections
1,342
704
652
575
600
Number of contractor licensing requests
900
0
0
0
0
Number of tests given
85
0
0
0
0
Number of Professional licenses processed
850
600
462
500
550
Expired permits processed
200
175
88
110
100
Business Tax Reciepts processed and issued
N/A
1450
1358
1300
1300
Building permits turn around time (working days)
12
12
10
10
10
PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT
STAFFING
NATURE OF ACTIVITY
09/10
10/11
0
8.00%
8.00%
Administration The Director supervises the enforcement of all Florida Building Codes, including
Sebastian City and Land Development Codes related to construction. Courtesy inspections are performed as
needed. Reviews commercial plan review and projects that include Mechanical, Electrical or Plumbing
details. Approval of all department expenditures and prepares the annual budget.
25.00%
25.00%
Permitting Accepts permit applications, calculates fees, issuance of permits, scheduling of inspections,
closing out permits when completed, prepares certificates of occupancy for signature, and answers questions
concerning building permits.
0
15.00%
o
15.00 /o
Plan Review Perfoms plan review of all permit applications and building plans for code approval,
including structural, electrical, plumbing and mechanical. Also includes the review of all zoning on
residential building applications. Answers code questions for builders and general public related to plan
review.
40.00%
40.00%
Building and Alteration Inspection On -site inspections for commercial and residential, including
structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer code
questions for builders and general public related to inspections.
0
3.00%
o
3.00%
Contractor Licensing Accepts contractor license application for registration and calculates fees. Review
applicants for appplicable insurance and workman's comp. coverages. Review letters of reciprocity. Process
annual re -newal notices and issues new registrations. Check permit applications for properly licensed and
insured contractors.
5.00%
5.00%
Business Tax Receipts- Accepts applications for Business Tax Receipt from business owners. Reviews
applications for acceptance. Verify professional licenses and ficitious /corporation names. Process annual re-
newal notices and issues new Business Tax Reciepts.
2.00%
2.00%
Following up on expired permits and unsafe structures.
2.00%
2.00%
Scanning plans to laserfiche for permanent record keeping
100.00%
100.00%
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
PERFORMANCE MEASURES
168
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
BUILDING DEPARTMENT BUDGET SUMMARY
The Fiscal Year 2010 -2011 adopted budget for the Building Department is $465,740. This compares to the
projected FY 2009 -2010 expenses of $487,044, an decrease of $21,304 or 4.4
Amended Projected Adopted
FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 09/10 FY 10/11
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services $618,800 436,604 403,746 $379,674 380,469 $367,626 (12,843)
Operating Expenses 237,461 157,435 117,789 109,660 106,575 98,114 (8,461)
Capital Outlay 12,474
Total $868,735 594,039 521,535 $489,334 487,044 $465,740 (21,304)
Fiscal Year 2010 -11 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2009 -10 Projected Expenses
1. Personal Services Net decrease due to employees contributing toward health insurance
premiums.
2. Operating Expenses Reduction in Administrative Services Provided by General Fund.
3. Capital Outlay There is no capital outlay requested for FY 2010 -11
Difference
PERSONAL SERVICES SCHEDULE
BUILDING DEPARTMENT
POSITION
Building Official
Chief Inspector
Plans Examiner
Administrative Supervisor
Local Business Tax
PAY
RANGE
60,192 114,149
43,030 85,683
43,030 85,683
32,699 /73,495
Specialist 26,545 59,662
GRADE
78
44
44
35
26
169
F/T/E
POSITION YEARS
08 -09 09 -10 10 -11
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Projected Adopted
Expense Budget
09 -10 10 -11
81,841 81,841
51,048 51,048
64,871 64,871
36,725 36,725
45,327 46,262
5.00 5.00 5.00
TOTAL SALARIES 279,812 280,747
Overtime
FICA Taxes 21,242 21,496
Clothing Allowance 240 240
Deferred Compensation 25,205 25,289
Group Health Insurance Premium 37,191 28,303
Dependant Health Ins Premium 6,752 6,393
Employee Assistance Program 115 115
Worker's Comp Insurance 7,162 5,043
Unemployment Insurance 2,750
Total Personal Services 380,469 367,626
Account
Number DescriItion
FY 06/07
Actual
FY 07/08
Actual
FY 08/09
Actual
Amended
FY 09/10
Budget
FY 09/10
Projected
FY 10 /11
Adopted
Budget
PERSONAL SERVICES
511200 Regular Salaries
443,867
307,698
303,035
277,428
279,812
280,747
511400 Overtime
3,202
2,256
47
0
0
0
512100 FICA Taxes
34,213
22,716
21,619
21,242
21,242
21,496
512215 Clothing Allowance
480
360
240
240
240
240
512225 Deferred Compensation
37,585
27,508
25,891
24,990
25,205
25,289
512301 Group Health Insurance Premium
51,107
31,404
29,851
41,745
37,191
28,303
512305 Dependant Health Ins Premium
9,610
9,978
6,752
6,752
6,752
6,393
512309 Employee Assistance Program
205
134
115
115
115
115
512400 Worker's Comp Insurance
21,753
14,267
8,688
7,162
7,162
5,043
512500 Unemployment Compensation
5,555
18,425
6,325
0
2,750
0
512600 OPED Accrued Expense
11,223
1,137
1,183
0
0
0
512602 Termination Health Benefits
0
721
0
0
0
0
TOTAL PERSONAL SERVICES
618,800
436,604
403,746
379,674
380,469
367,626
OPERATING EXPENSES
533200 Audit Fees
1,888
1,307
815
1,099
960
989
533201 Administrative Services Provided by GF
157,511
83,394
84,089
75,680
75,680
68,112
533400 Other Contractural Services
390
15,977
0
0
0
0
534000 Travel and Per Diem
347
1,186
380
700
656
465
534101 Telephone
1,506
1,841
1,688
1,720
1,520
1,600
534105 Cellular Telephone
2,227
1,803
1,337
815
1,000
1,000
534110 Internet Services
286
674
728
735
820
743
534120 Postage
1,678
1,481
1,917
2,800
2,000
2,000
534130 Express Mail
40
0
0
0
0
0
534310 Electric
7,134
3,841
3,892
3,900
3,700
3,700
534320 Water Sewer
255
270
265
275
170
170
534400 Rents and Leases
37,500
18,750
0
0
0
0
534500 Insurance
1,910
10,543
9,650
8,686
6,500
5,000
534620 R M- Vehicles
1,388
2,016
1,171
1,400
1,350
1,200
534630 R M Office Equipment
7,229
3,486
3,848
4,000
4,500
4,835
534910 Clerk of Court Filing Fees
10
0
0
0
0
0
534920 Legal Ads
111
0
0
0
0
0
535200 Departmental Supplies
3,874
2,929
1,708
1,000
1,200
1,400
535210 Computer Supplies
3,043
68
382
1,000
500
800
535230 Small Tools and Equipment
74
42
232
200
150
150
535260 Gas and Oil
5,204
4,568
4,032
3,500
4,000
4,000
535270 Uniforms and Shoes
758
427
0
250
239
250
535275 Safety Equpment
100
0
0
100
50
100
535410 Dues and Memberships
275
435
345
400
480
400
535420 Books and Publications
792
1,094
420
500
300
400
535450 Training and Education
1,930
1,302
890
900
800
800
TOTAL OPERATING EXPENSES
237,461
157,435
117,789
109,660
106,575
98,114
CAPITAL OUTLAY
606400 Vehicles and Equipment
12,474
0
0
0
0
0
TOTAL CAPITAL OUTLAY
12,474
0
0
0
0
0
TOTAL BUILDING DEPARTMENT
868,735
594,039
521,535
489,334
487,044
465,740
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
BUILDING DEPARTMENT
Code: 480110
170
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROGRAM
City of Sebastian's adopted financial policies requires the City to coordinate the development of the Capital
Improvement Program with the development of the strategic plan and operating budget, as well as ensuring
compliance with the Comprehensive Plan Capital Improvement Element. Operating expenditures and
revenues associated with new capital improvements will be projected and included in the Capital
Improvement Program Five -Year Forecast. The Capital Improvement Program is updated and approved by
the City Council annually and encompasses a period of six years.
What are Capital Improvements?
Capital improvements include streets, buildings, building improvements, new parks, park
expansions /improvements, airport runways, infrastructure improvements, and major, one -time acquisitions of
equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least
five years.
Policies Used in Developing the Capital Improvement Program
All capital projects submitted for approval must be justified in terms of how the project supports the
achievement of the City's Strategic Priorities. Projects are prioritized and approved based on the relevancy
of the project to the City's Strategic Plan and the impact on the end stakeholder(s).
1. The City shall adopt an annual Capital Budget based on the Capital Improvement Program. Future
capital improvement expenditures necessitated by changes in population, real estate development, or
in economic base will be calculated and included in the capital improvement budget projections.
2. The originating department of the capital improvement project will identify the estimated costs and
funding sources for each capital project proposal before it is submitted to the City Council for
approval.
3. The City shall make all capital improvements in accordance with an adopted Capital Improvement
Program budget.
4. The City will determine and use the most prudent financial methods for acquisition of capital
improvement projects based upon market conditions at the time of acquisition.
Following is a six -year Capital Improvement Program (CIP) Project Schedule for each requesting
department /division. In addition to the Airport Fund (AP), the CIP also includes projects funded by the
Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fee (RIF), developer
contribution, debt financing, as well as State and Federal Grants. Also included is the Riverfront CRA. The
CIP is intended to be a complete listing of projects needed for replacement or improvement of the City's
major equipment, facilities, roadways, and structures. Although, potential funding has been identified,
changes may be made in conjunction with alternative sources as they become available or adjustments
become necessary due to reductions in projected revenues. The timing of projects identified may also be
altered from year to year to meet changing circumstances.
171
SUMMARY
List of Projects
General Government
Munis Upgrade 25,000 25,000
MIS Broadcasting Equipment 75,000 75,000
Police Department
Police Vehicle Replacement 276,500 275,000 300,000 300,000
Parking Lot Expansion 50,000
Roads and Special Projects
Street Repaving 50,000 100,000 150,000 200,000
Schumann Barber Intersection 1,500,000
Sidewalk/Bikepath Construction 150,000 150,000 150,000 150,000 150,000
512 Median Landscaping 500,000
Parks Recreation
Barber Street Field Lighting 275,000 275,000
Barber Street Field Expansion 125,000 125,000
Riverview Park Pavilion 50,000 50,000
Bark Park Amenities 75,000 75,000
Lift Station Riverview Park 100,000 100,000
New Park Facilities 50,000 50,000 50,000 150,000
Riverview Park Irrigation/Fountains 25,000 25,000
Riverview Park Street Parking 100,000 100,000
Stormwater
Excavation Equipment 200,000 200,000
1/4 Round Swale Rehab 450,000 500,000 500,000 500,000 500,000 500,000 2,950,000
Stormwater Master Plan 50,000 50,000
Riverfront Community Redevelopment
Parking Study 30,000
Waterfront Property Renovations 200,000
Parking Improvement Project 650,000 275,000
Golf Course
New Clubhouse/Tee Box Improvements
Airport
Aircraft Maintenance Facility 1,450,000
Master Plan Update 300,000
Main Street Access Road 1,200,000
Taxiway Construction Lights
Construct Hangers
Construct Access Road
Total
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Total
172
3,200,000
300,000
2,500,000
300,000
2,500,000
800,000
1,751,500
50,000
500,000
1,500,000
750,000
500,000
30,000
200,000
925,000
2,500,000
1,450,000
300,000
1,200,000
3,200,000
2,500,000
800,000
32 31.500 2250.000 2.250.000 5.075.000 3.600.000 5.950.000 22.35650(1
SUMMARY
Grouped by Department
Management Information 100,000 100,000
Police Department 276,500 325,000 300,000 300,000 300,000 300,000 1,801,500
Public Works Department
Roads and Special Projects 150,000 200,000 750,000 300,000 1,850,000 3,250,000
Parks Recreation 475,000 325,000 50,000 50,000 900,000
Stormwater 700,000 500,000 500,000 500,000 500,000 500,000 3,200,000
Riverfront CRA 230,000 650,000 275,000 1,155,000
Golf Course 2,500,000 2,500,000
Airport 1,450,000 300,000 1,200,000 3,200,000 2,500,000 800,000 9,450,000
Total by Departments
Total by Functions
Total Funding Sources
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Total
3,231,500 2,250,000 2,250,000 5,075,000 3,600,000 5,950,000 $22,356,500
Grouped by Function
General Government 300,000 300,000
Public Safety 276,500 325,000 300,000 300,000 300,000 300,000 1,801,500
Transportation 1,480,000 1,100,000 1,400,000 4,225,000 2,800,000 2,650,000 13,655,000
Parks Recreation 475,000 325,000 50,000 50,000 2,500,000 3,400,000
Physical Environment 700,000 500,000 500,000 500,000 500,000 500,000 3,200,000
3,231,500 2,250,000 2,250,000 5,075,000 3,600,000 5,950,000 $22,356,500
Grouped by Funding Source
DST 1,166,500 1,250,000 1,190,000 1,450,000 1,450,000 2,610,000 9,116,500
LOGT 50,000 100,000 150,000 200,000 500,000
Recreation Impact Fees 475,000 50,000 50,000 50,000 625,000
Airport Operating Revenues 7,500 80,000 87,500
Grants /Bank Notes 1,160,000 292,500 960,000 3,120,000 2,000,000 3,140,000 10,672,500
Riverfront CRA 230,000 650,000 275,000 1,155,000
Stormwater Fund 200,000 200,000
3,231,500 2,250,000 2,250,000 5,075,000 3,600,000 5,950,000 $22,356,500
173
FISCAL YEAR 2010/2011
Police Department
Police Vehicle Replacement 276,500
Management Information Systems
Munis Upgrade 25,000
MIS Broadcasting Equipment 75,000
Parks Recreation
Barber Street Field Expansion
Lift Station Riverview Park
Bark Park Amenities
Riverview Park Pavilion
Riverview Park Irrigation/Fountains
Riverview Park Street Parking
Stormwater
Excavation Equipment
1/4 Round Swale Rehab
Stormwater Master Plan
Riverfront CRA
Parking Study
Waterfront Property Renovations
Airport
Aircraft Maintenance Facility
Total FY 2010/2011
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
450,000
50,000
290,000
125,000
100,000
75,000
50,000
25,000
100,000
174
1,160,000
30,000
200,000
276,500
25,000
75,000
125,000
100,000
75,000
50,000
25,000
100,000
200,000 200,000
450,000
50,000
30,000
200,000
1,450,000
1.1(10.5(111 S 47. S S I.IN)flfl[I S 2i0.1II111 S 20110111 S 3,231.5(11)
Total FY 2011/2012
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
FISCAL YEAR 2011/2012
Police Department
Police Vehicle Replacement 275,000
Parking Lot Expansion 50,000
Roads and Special Projects
Sidewalk/Bikepaths Construction 150,000
Parks Recreation
Barber Street Field Lighting 275,000
New Park Facilities 50,000
Stormwater
1/4 Round Swale Rehab
Riverfront CRA
Parking Improvement Project
Airport
Master Plan Update
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
500,000
175
7,500 292,500
650,000
275,000
50,000
150,000
275,000
50,000
500,000
650,000
300,000
ti
1.250.000 S 50.01111 S 7.5011 S 292.500 S 6511.000 S S 2.2511.11110
FISCAL YEAR 2012/2013
Police Department
Police Vehicle Replacement
Roads and Special Projects
Street Repaving
Sidewalk/Bikepaths Construction
Parks Recreation
New Park Facilities
Stormwater
1/4 Round Swale Rehab
Airport
Main Street Access Road
Total FY 2012/2013
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
300,000
50,000
150,000
5 500,000
240,000
50,000
960,000
300,000
50,000
150,000
50,000
500,000
1,200,000
50,000 1,190,000 50,000 960,000 2,250,000
176
FISCAL YEAR 2013/2014
Police Department
Police Vehicle Replacement
Roads and Special Projects
Street Repaving
Sidewalk/Bikepaths Construction
512 Median Landscaping
Parks Recreation
New Park Facilities
Stormwater
1/4 Round Swale Rehab
Riverfront CRA
Parking Improvement Project
Airport
Taxiway Construction Lights
Total FY 2013/2014
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
300,000
100,000
150,000
500,000
500,000
50,000
80,000 3,120,000
275,000
300,000
100,000
150,000
500,000
50,000
500,000
275,000
3,200,000
100,000 1,450,000 50,000 80,000 S 3,120,000 275,000 5,075,000
177
FISCAL YEAR 2014/2015
Police Department
Police Vehicle Replacement
Roads and Special Projects
Street Repaving
Sidewalk/Bikepaths Construction
Stormwater
1/4 Round Swale Rehab
Airport
Construct Hangers
Total FY 2014/2015
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
300,000
150,000
150,000
500,000
500,000
150,000 1,450,000 2,000,000 3,600,000
178
2,000,000
300,000
150,000
150,000
500,000
2,500,000
FISCAL YEAR 2015/2016
Police Department
Police Vehicle Replacement
Roads and Special Projects
Street Repaving
Schumann Barber Intersection
Sidewalk/Bikepaths Construction
Stormwater
1/4 Round Swale Rehab
Golf Course
New Clubhouse/Tee Box Improvements
Airport
Construct Access Road
Total FY 2015/2016
Grand Total
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
Local Recreation
Option Impact Grants/ Riverfront Stormwater
Gas Tax DST Fees Airport Bank Note CRA Fund Total
300,000
200,000
1,500,000
150,000
500,000
160,000
2,500,000
640,000
300,000
200,000
1,500,000
150,000
500,000
2,500,000
800,000
200,000 2,610,000 3.140.000
5,950,000
500,000 9,116,500 625,000 87.500 10.672 500 1.155.000 200,000 S 22,356.500
179
Police Parking Lot Expansion
Project Description:
Discretionary Sales Tax
11/12- Police Parking Lot Expansion.
Munis Upgrade
Project Description:
Discretionary Sales Tax
10 /11- Munis Operating System Upgrade.
MIS Broadcasting Equipment
Project Description:
Discretionary Sales Tax
10 /11- Purchase of Broadcasting Equipment/Software.
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
$0
Project Name:
Funding Source:
Justification:
Police Patrol Vehicles
Discretionary Sales Tax
Project Description:
10 /11- 7 Police Vehicles.
10/11 Replace 7 older high mileage, high maintenance vehicles.
11/12 Replace highest millage and maintenance cost vehicles.
12/13 Replace highest millage and maintenance cost vehicles.
13/14 Replace highest millage and maintenance cost vehicles and Police Boat /trailer.
14/15 Replace highest millage and maintenance cost vehicles.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$276,500 $275,000 $300,000 $300,000 $300,000 $300,000 $1,751,500
$0
$0
$0
'Expand parking lot to make room for secured employee parking.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $50,000 $0 $0 $0 $0 $50,000
Operating Impact:
$0
Additional hardware and software is required to handle a vendor mandated upgrade to the financial
software used by the City.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$25,000 $0 $0 $0 $0 $0 $25,000
Operating Impact:
$0 $0 $0
Project Name:
Funding Source:
Justification:
Project Costs:
FY 10 -11
$75,000
Operating Impact:
POLICE DEPARTMENT
MANAGEMENT INFORMATION SYSTEMS DEPARTMENT
180
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
'Additional hardware /software is required to enhance the broadcasting of meetings via Channel 25.
Project
FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $0 $0 $0 $0 $75,000
$0 $0 $0 $0 $0 $0 $0
Schumann Barber Intersection
Project Description:
Discretionary Sales Tax
Improvements to Intersection
Street Repaving
Project Description:
Local Option Gas Tax
Rehabilitation and repaving of failing road base and roads.
Sidewalk/Bikepath Construction
Project Description:
Discretionary Sales Tax
Installation of new sidewalks throughout the City
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
FY 10 -11
$0
FY 10 -11
$0
FY 10 -11
$0
This project is necessary to keep the streets in good condition and safe to the residents. There are several
which should be done right away due to failing road base, ie: Periwinkle Drive, Laconia Street, Main
Street, also all the side streets between Indian River Drive and US #1 should be taken care of as soon as
possible. Most of these are expected to be funded by the Paving Loan proceeds that were received in
FY 09/10. To provide funding in future years, the Local Option Gas Tax annual transfer to General
Fund will be stepped -down from $175,000 to $50,000.
FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
$0 $50,000 $100,000 $150,000 $200,000
$0
PUBLIC WORKS DEPARTMENT
$0
$0
$0
$0
The Schumann/Barber intersection is a primary focal point for increasing traffic and congestion on the
south side of the City and will continue to be a "choke- point" with increased population and growth.
This project was included in the FY 2008 -09 Budget but the funds were later reallocated to other
purposes.
FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
$0 $0 $0 $0 $1,500,000
$0
$0
Operating Impact:
$0 $0 $0
181
$0
$0
This project focuses on allowing residents to walk off road to avoid accidents.
FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
$150,000 $150,000 $150,000 $150,000 $150,000
$0 $0
$0
Project
Total
$500,000
$0
Project
Total
$1,500,000
$0
Project
Total
$750,000
$0 $0
Riverview Park Pavilion
Project Description:
Recreation Impact Fees
Install a large pavilion on the east side of Indian River Drive by the
twin piers.
Barber Street Field Expansion
Project Description:
Recreation Impact Fees
Improvements to expand the north football field from 80 yards to a
regulation size field and to adjust the crown to the proper levels.
512 Median Landscaping
Project Description:
Discretionary Sales Tax
Improvements to improve the appearance of this major entryway to
the City. Irrigation and landscaping will be added.
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0 $1,500
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
PUBLIC WORKS DEPARTMENT
This project is desirable to enhance the view of those entering the City.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $0 $0 $500,000 $0 $0 $500,000
$0
$0
$0
Barber Street Field Lighting
Discretionary Sales Tax
Project Description:
Remove and Replace out lights with new ones.
'These are the oldest lights in the city and need to be replaced with new energy efficient lighting.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $275,000 $0 $0 $0 $0 $275,000
$1,500
This project is desirable to expand the fields at the Barber Street Sports Complex.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$125,000 $0 $0 $0 $0 $0 $125,000
$0
182
$0
$1,500
$0
$0
$1,500
$0
$0
$1,500
$0
$0
$7,500
$0
This project will enhance the Riverfront district and allow additional rentals for weddings /parties.
Project
Total
$50,000
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
$50,000 $0 $0 $0 $0 $0
Operating Impact:
$0 $0 $0 $0 $0 $0 $0
Lift Station Riverview Park
Project Description:
Recreation Impact Fees
Eliminate the septic tank by installing a lift station for the bathrooms
at Riverview Park.
Riverview Park Irrigation/Fountains
Project Description:
Recreation Impact Fees
Addition of irrigation and landscaping in Riverview Park, plus new
fountains for parks, similar to those at Easy Street.
New Park Facilities
Proiect Description:
Recreation Impact Fees
Installation of new neighborhood parks: Azine Terrace Zone B,
Barber /Acorn Zone D, Celtic /Crown Zone B.
Bark Park Amenities
Project Description:
Recreation Impact Fees
Trail around the lake, bridge over the ditch and restrooms.
Project Name:
Funding Source:
Justification:
Project Costs:
Operating Impact:
$500 $500 $500
Project Name:
Funding Source:
Justification:
Project Costs:
Proiect Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
(500)
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
PUBLIC WORKS DEPARTMENT
This project will allow us to add amenties to the dog park which have been requested at several of the
parks and recreation meetings.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$75,000 $0 $0 $0 $0 $0 $75,000
To upgrade the system and eliminate the need to pump the septic every time there is an event.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$100,000 $0 $0 $0 $0 $0 $100,000
Operating Impact:
(500)
(500)
$500
(500)
$500
(500)
$500
(500)
$3,000
(3,000)
This project continues allowing neighborhood parks throughout the City. Azine proposed for 11 -12,
Barber /Acorn for 12 -13 and Celtic /Crown for 13 -14.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $50,000 $50,000 $50,000 $0 $0 $150,000
Operating Impact:
$0 $1,500 $3,000 $4,500 $4,500 $4,500 $18,000
It is desirable to add irrigation systems and more landscaping in Riverview Park. Fountains have been
requested for the lakes at Blossom Drive Park, Garden Club Park and Historical Park.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$25,000 $0 $0 $0 $0 $0 $25,000
Operating Impact:
$500 $500 $500 $500 $500 $500 $3,000
183
Riverview Park Street Parking
Project Description:
Recreation Impact Fees
Addition of street parking for Riverview Park.
Excavation Equipment
Project Description:
Stormwater Revenue Fund
Purchase of Excavation Equipment
1/4 Round Swale Rehab
Project Description:
Discretionary Sales Tax
Installation of 1/4 round in swales.
Stormwater Master Plan
Project Description:
Discretionary Sales Tax
Update of the Stormwater Master Plan.
Project Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$100,000 $0 $0 $0 $0 $0 $100,000
Operating Impact:
Project Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$200,000 $0 $0 $0 $0 $0 $200,000
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
$0
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
This project will add parking on Coolidge and Cleaveland in support of improving the parking at
Riverview Park.
$0
ITo provide a loader and hauler for use in stormwater ditch maintenance.
$0
PUBLIC WORKS DEPARTMENT
$0
$0
I To continue the program of updating the drainage throughout the City.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$450,000 $500,000 $500,000 $500,000 $500,000 $500,000 $2,950,000
$0
$0
184
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
An update of the Stormwater Master Plan is needed to incorporate new projects needing consideration
since the previous plan and to reflect projects completed since the original plan was developed.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$50,000 $0 $0 $0 $0 $0 $50,000
Operating Impact:
$0 $0 $0 $0 $0 $0 $0
Waterfront Property Renovations
Project Description:
Riverfront CRA
This would encompass improvements to the recently acquired
working waterfront properties.
The new lease on the property requires the City to make certain improvements to the properties.
Parking Study
Project Description:
Riverfront CRA
A study will be made on how to best address the need for improving
parking conditions.
Proiect Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$30,000 $0 $0 $0 $0 $0 $30,000
Operating Impact:
$0 $0
Proiect Name:
Funding Source:
Justification:
Project Costs:
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $650,000 $0 $275,000 $0 $0 $925,000
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
RIVERFRONT COMMUNITY REDEVELOPMENT FUND
Although parking has always been discussed and is a primary issue identified in the CRA Master Plan, it
was not identified in the rankings established at the June and July of 2010 CRA meetings. The City
Council has since requested that this be given attention and a parking study may better address how to
make specific parking capital improvements.
Parkine Improvement Proiect
Riverfront CRA
Proiect Description:
This would encompass improvements to the CavCorp property or
other parking improvements identified in the parking study.
Parking is a primary issue identified in the CRA Master Plan. The City Council has requested that this
be given attention. However, work will not be initiated until completion of a parking study that is
scheduled for FY 10 -11.
$0
$0
$0
185
$0
$0
$0
$0
$0
$0
$0
$0
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$200,000 $0 $0 $0 $0 $0 $200,000
Operating Impact:
$0 $0 $0 $0 $0 $0 $0
Main Street Access Road
Project Description:
FDOT 80 Airport 20% Will
finance Airport's share by an
advance from DST Funds.
Re- construct Airport Drive East from Main Street to airport east
Economic Zone.
Current Airport Drive East is marginally unsafe. The road is not lighted, has drainage issues, and is mis-
aligned at the Main Street intersection. In addition, the road is crowned excessively with minimal
clearance between passing vehicles.
Master Plan Update
Project Description:
FAA 95 FDOT 2.5 Airport
2.5%
Current Plan was drafted in March 2002. The ALP was updated in
December 2007.
Economic development and infrastructure requirements need future planning for funding justification.
Aircraft Maintenance Facility
Project Description:
$290,000 Advance by
Discretionary Sales Tax Fund;
$1,160,000 Grant by State DOT
Matching Funds for FY 2009 -10 Grant Application.
This grant has been awarded to construct an aircraft/maintenance facility.
Taxiway Construction Lights
Project Description:
FAA 95 State 2.5 AP 2.5%
Plan, engineer, and construct Taxiways C,D, and E. Add Taxiway
lighting and REILs.
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
AIRPORT FUND
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$1,450,000 $0 $0 $0 $0 $0 $1,450,000
Operating Impact:
$0
Project Name:
Funding Source:
Justification:
Project Costs:
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14
$0 $300,000 $0 $0
Operating Impact:
Project Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
$0
$0
$7,500
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14
$0 $0 $1,200,000 $0
Operating Impact:
$0
$8,700
$0
$0
$8,700
$0
$10,650
186
$8,700
$8,700
Project
Total
$0 $0 $300,000
FY 14 -15 FY 15 -16
$0
FY 14 -15 FY 15 -16
$10,650
$0
$10,650
$43,500
$7,500
Project
Total
$0 $0 $1,200,000
$31,950
X26 is a non towered airport. To eliminate runway incursions, addition of taxiways will enhance safety.
Airport has no taxiway lighting or REIL identification. Those additions will enhance safety.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $0 $0 $3,200,000 $0 $0 $3,200,000
Operating Impact:
$0 $0 $0 $80,000 $0 $0 $80,000
Construct Hangers
Project Description:
State 80 AP 20% Will finance
Airport's share by developer
contributions or an advance from
DST Funds to cover this
requirement and matching on the
FY 15 -16 Project.
Hanger(s) construction for T- Hanger development or commercial
manufacturing development.
Anticipated growth dictates additions to hangers.
Construct Access Road
Project Description:
State 80 AP 20% Will be
necessary to finance Airport's
share by a 3rd Loan from DST
Funds.
Construct access road to develop Corporate Park West.
Project Name:
Funding Source:
Justification:
Project Costs:
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
AIRPORT FUND
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $0 $0 $0 $2,500,000 $0 $2,500,000
Operating Impact:
$0 $0 $0 $0 $0 $19,800 $19,800
Infrastructure improvements necessary on west side of AP to continue economic development.
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14
$0 $0 $0 $0
Project
Total
$0 $800,000 $800,000
187
FY 14 -15 FY 15 -16
Operating Impact:
$0 $0 $0 $0 $0 $160,000 $160,000
Clubhouse and Improvements
Project Description:
Financed with 12 Year Note at an
anticipated rate of 4.5 First
payment scheduled to begin in FY
15 -16 for $270,000.
New Clubhouse, tee box improvements and irrigation (downstream
of irrigation station) upgrade.
Project Name:
Funding Source:
Justification:
Project Costs:
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2011 -16
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
GOLF COURSE FUND
Moved project back to 2015 -16 in order to accumulate additional savings during years following the
final bond payment in fiscal 2010 -11 and in order to better track the state of the economy in general.
Added irrigation improvements, as all irrigation hardware, downstream of the irrigation station are
(mostly) original parts from the beginning of golf course construction in 1981. These irrigation parts
include all PVC pipes, hydraulic tubing, irrigation heads and control boxes.
Project
FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 Total
$0 $0 $0 $0 $0 $2,500,000 $2,500,000
Operating Impact:
$0 $0 $0 $0 $0 $0 $0
188
ICIT'Y OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
SCHEDULE ONE
SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS
Fiscal Year Millage Rate Tax Collection
1986 4.9972 $838,068
1987 5.6440 $1,025,054
1988 6.1440 $1,265,974
1989 6.6440 $1,599,100
1990 6.4400 $1,658,583
1991 6.5000 $1,755,315
1992 6.6320 $2,054,356
1993 6.4410 $2,122,641
1994 6.9000 $2,372,649
1995 6.9000 $2,461,390
1996 6.9000 $2,619,790
1997 6.9000 $2,664,153
1998 6.9000 $2,810,622
1999 6.5000 $2,729,769
2000 5.0000 $2,323,566
2001 5.0000 $2,514,960
2002 4.5904 $2,526,276
2003 4.5904 $2,752,423
2004 4.5904 $3,169,977
2005 4.5904 $3,729,917
2006 3.9325 $4,306,213
2007 3.0519 $4,537,100
2008 2.9917 $4,645,663
2009 3.3456 $4,276,800
2010 3.3456 $3,760,487 Estimated
2011 3.3456 $3,122,353 Estimated
189
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Bond Description
Revenue Bonded Debts
$9,500,000 Infrastructure Sales Surtax
Revenue Bonds, Series 2003
$5,630,000 Stormwater Utility Revenue
Bonds, Series 2003
$2,125,000 Infrastructure Sales Surtax
Revenue Bonds, Series 2003A
Notes Payable
$2,462,000 Paving Improvements
Promissory Notes
Total Debt Service Payments
SCHEDULE TWO
LONG TERM DEBT SERVICE DETAIL
Date of
FY 2010 -11 Total
Issue Principal Interest Debt Service
4/2003 $620,000 $214,356
11/2003 $270,000 $169,035
12/2003 $145,000 $51,325
2/2010 $168,000 $96,463
190
$1,549,839 $531,085
$834,356
$439,035
$196,325
$264,463
$2,080,924
Date
Principal
Interest
Total
Fiscal Year Total
10/01/2010
$0
$107,178.13
$107,178.13
04/01/2011
$620,000
$107,178.13
$727,178.13
$834,356.26
10/01/2011
$0
$96,638.13
$96,638.13
04/01/2012
$645,000
$96,638.13
$741,638.13
$838,276.26
10/01/2012
$0
$85,189.38
$85,189.38
04/01/2013
$665,000
$85,189.38
$750,189.38
$835,378.76
10/01/2013
$0
$73,053.13
$73,053.13
04/01/2014
$690,000
$73,053.13
$763,053.13
$836,106.26
10/01/2014
$0
$60,115.63
$60,115.63
04/01/2015
$715,000
$60,115.63
$775,115.63
$835,231.26
10/01/2015
$0
$46,530.63
$46,530.63
04/01/2016
$745,000
$46,530.63
$791,530.63
$838,061.26
10/01/2016
$0
$32,003.13
$32,003.13
04/01/2017
$770,000
$32,003.13
$802,003.13
$834,006.26
10/01/2017
$0
$16,603.13
$16,603.13
04/01/2018
$805,000
$16,603.13
$821,603.13
$838,206.26
Total
$5,655,000
$1,034,622.58
$6,689,622.58
$6,689,622.58
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
SCHEDULE THREE
DEBT SERVICE PAYMENT SCHEDULE
$9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003
191
Date
Principal
Interest
Total
Fiscal Year Total
11/01/2010
$0
$84,517.50
$84,517.50
05/01/2011
$270,000
$84,517.50
$354,517.50
$439,035.00
11/01/2011
$0
$79,623.75
$79,623.75
05/01/2012
$280,000
$79,623.75
$359,623.75
$439,247.50
11/01/2012
$0
$74,023.75
$74,023.75
05/01/2013
$290,000
$74,023.75
$364,023.75
$438,047.50
11/01/2013
$0
$68,223.75
$68,223.75
05/01/2014
$305,000
$68,223.75
$373,223.75
$441,447.50
11/01/2014
$0
$62,505.00
$62,505.00
05/01/2015
$315,000
$62,505.00
$377,505.00
$440,010.00
11/01/2015
$0
$56,362.50
$56,362.50
05/01/2016
$325,000
$56,362.50
$381,362.50
$437,725.00
11/01/2016
$0
$49,862.50
$49,862.50
05/01/2017
$340,000
$49,862.50
$389,862.50
$439,725.00
11/01/2017
$0
$42,892.50
$42,892.50
05/01/2018
$355,000
$42,892.50
$397,892.50
$440,785.00
11/01/2018
$0
$35,437.50
$35,437.50
05/01/2019
$370,000
$35,437.50
$405,437.50
$440,875.00
11/01/2019
$0
$27,112.50
$27,112.50
05/01/2020
$385,000
$27,112.50
$412,112.50
$439,225.00
11/01/2020
$0
$18,450.00
$18,450.00
05/01/2021
$400,000
$18,450.00
$418,450.00
$436,900.00
11/01/2021
$0
$9,450.00
$9,450.00
05/01/2022
$420,000
$9,450.00
$429,450.00
$438,900.00
Total
$4,055,000
$1,216,922.50
$5,271,922.50
$5,271,922.50
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
SCHEDULE THREE
DEBT SERVICE PAYMENT SCHEDULE CONTINUED
$5,630,000 Stormwater Utility Revenue Bonds, Series 2003
192
Date
Principal
Interest
Total
Fiscal Year Total
10/01/2010
$0
$25,662.50
$25,662.50
04/01/2011
$145,000
$25,662.50
$170,662.50
$196,325.00
10/01/2011
$0
$23,125.00
$23,125.00
04/01/2012
$150,000
$23,125.00
$173,125.00
$196,250.00
10/01/2012
$0
$20,406.25
$20,406.25
04/01/2013
$155,000
$20,406.25
$175,406.25
$195,812.50
10/01/2013
$0
$17,500.00
$17,500.00
04/01/2014
$160,000
$17,500.00
$177,500.00
$195,000.00
10/01/2014
$0
$14,300.00
$14,300.00
04/01/2015
$170,000
$14,300.00
$184,300.00
$198,600.00
10/01/2015
$0
$10,900.00
$10,900.00
04/01/2016
$175,000
$10,900.00
$185,900.00
$196,800.00
10/01/2016
$0
$7,400.00
$7,400.00
04/01/2017
$185,000
$7,400.00
192,400.00
$199,800.00
10/01/2017
$0
$3,700.00
$3,700.00
04/01/2018
$185,000
$3,700.00
$188,700.00
$192,400.00
Total
$1,325,000
$245,987.50
$1,570,987.50
$1,570,987.50
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
SCHEDULE THREE
DEBT SERVICE PAYMENT SCHEDULE CONTINUED
$2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A
193
Date
Principal
Interest
Total
Fiscal Year Total
12/01/2010
$83,000.00
$49,207.38
$132,207.38
06/01/2011
$85,000.00
$47,255.85
$132,255.85
$264,463.23
12/01/2011
$87,000.00
$45,782.84
$132,782.84
06/01/2012
$89,000.00
$44,009.42
$133,009.42
$265,792.26
12/01 /2012
$90,000.00
$42,195.23
$132,195.23
06/01/2013
$92,000.00
$40,140.10
$132,140.10
$264,335.33
12/01/2013
$94,000.00
$38,485.31
$132,485.31
06/01/2014
$96,000.00
$36,369.37
$132,369.37
$264,854.68
12/01/2014
$98,000.00
$34,612.32
$132,612.32
06/01/2015
$100,000.00
$32,436.45
$132,436.45
$265,048.77
12/01/2015
$102,000.00
$30,576.26
$132,576.26
06/01/2016
$104,000.00
$28,497.07
$132,497.07
$265,073.33
12/01/2016
$106,000.00
$26,377.12
$132,377.12
06/01/2017
$108,000.00
$24,084.06
$132,084.06
$264,461.18
12/01/2017
$111,000.00
$22,014.90
$133,014.90
06/01/2018
$113,000.00
$19,644.32
$132,644.32
$265,659.22
12/01/2018
$115,000.00
$17,448.85
$132,448.85
06/01/2019
$117,000.00
$15,022.13
$132,022.13
$264,470.98
12/01 /2019
$120,000.00
$12,719.72
$132,719.72
06/01/2020
$122,000.00
$10,273.62
$132,273.62
$264,993.34
12/01/2020
$125,000.00
$7,786.75
$132,786.75
06/01/2021
$127,000.00
$5,210.10
$132,210.10
$264,996.85
02/01/2021
$130,000.00
$2,649.94
$132,649.94
$132,649.94
Total
$2,414,000.00
$632,799.11
$3,046,799.11
$3,046,799.11
(CITY OF SEBASTIAN, FLORIDA 2010 /2011 ANNUAL BUDGET)
SCHEDULE THREE
DEBT SERVICE PAYMENT SCHEDULE CONTINUED
$2,462,000 Paving Improvements Promissory Notes
194
Lease Description
FY 2010 -11
FY 2011 -12
FY 2012 -13
FY 2013 -14
FY 2014 -15
Business -type Activities:
Golf Carts Operating Lease
$62,934.60
$62,934.60
$62,934.60
$0.00
$0.00
Airport Land Lease
$135,000.00
$135,000.00
$135,000.00
$135,000.00
$135,000.00
Total Business -type Activities
Annual Lease Payments
$197,934.92
$197,934.92
$197,934.92
$135,000.00
$135,000.00
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET!
SCHEDULE FOUR
LEASE PAYMENTS SCHEDULE
195
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Grouped by Department
Management Information
Police Department
Public Works Department
Roads and Special Projects
Parks Recreation
Stormwater
Riverfront CRA
Golf Course
Airport
Total by Departments
100,000
276,500 325,000
150,000
475,000 325,000
700,000 500,000
230,000 650,000
SCHEDULE FIVE
SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY
FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Total
1,450,000 300,000 1,200,000
100,000
300,000 300,000 300,000 300,000 1,801,500
200,000
50,000
500,000
3231.500 S 2,250,000 2,250,000 5,075,000 3,600,000 5,950.000 $22,356,500
196
750,000
50,000
500,000
275,000
3,200,000
300,000 1,850,000 3,250,000
900,000
500,000 500,000 3,200,000
1,155,000
2,500,000 2,500,000
2,500,000 800,000 9,450,000
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
List of Projects FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Total
General Government
Munis Upgrade 25,000 25,000
MIS Broadcasting Equipment 75,000 75,000
Police Department
Police Vehicle Replacement 276,500 275,000 300,000 300,000 300,000 300,000 1,751,500
Parking Lot Expansion 50,000 50,000
Roads and Special Projects
Street Repaving 50,000 100,000 150,000 200,000 500,000
Schumann Barber Intersection 1,500,000 1,500,000
Sidewalk/Bikepath Construction 150,000 150,000 150,000 150,000 150,000 750,000
512 Median Landscaping 500,000 500,000
Parks Recreation
Barber Street Field Lighting 275,000 275,000
Barber Street Field Expansion 125,000 125,000
Riverview Park Pavilion 50,000 50,000
Bark Park Amenities 75,000 75,000
Lift Station Riverview Park 100,000 100,000
New Park Facilities 50,000 50,000 50,000 150,000
Riverview Park Irrigation/Fountains 25,000 25,000
Riverview Park Street Parking 100,000 100,000
Stormwater
Excavation Equipment 200,000 200,000
1/4 Round Swale Rehab 450,000 500,000 500,000 500,000 500,000 500,000 2,950,000
Stormwater Master Plan 50,000 50,000
Riverfront Community Redevelopment
Parking Study 30,000 30,000
Waterfront Property Renovations 200,000 200,000
Parking Improvement Project 650,000 275,000 925,000
Golf Course
New Clubhouse/Tee Box Improvements
Airport
Aircraft Maintenance Facility 1,450,000
Master Plan Update 300,000
Total
Main Street Access Road
Taxiway Construction Lights
Constmct Hangers
Construct Access Road
SCHEDULE SIX
SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS
197
1,200,000
3,200,000
2,500,000
2,500,000
800,000
2,500,000
1,450,000
300,000
1,200,000
3,200,000
2,500,000
800,000
3.231.500 2.250.000 1250.000 5.075.000 3.600,000 5.950.000 22.356.500
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
SCHEDULE SEVEN
IMPACTS OF CAPITAL OUTLAYS ON OPERATING COSTS
Munis Upgrade FY2010 11 This will allow the City to continue using the financial system software and avoid a significant new
investment in replacement software. It also avoids the potential disruption to normal staff duties, which can not be quantified but would be
very detrimental to operations.
MIS Broadcasting Equipment FY2010 This will permit the City to expand the types of television broadcast it can make available to
the public. No expected impact on recurring operating costs is anticipated.
Police Vehicle Replacement Annual Purchases Regular replacement of older, high mileage and high maintenance cost vehicles is
expected to allow the city to mitigate the cost of maintaining the vehicle fleet.
Parking Lot Expansion FY2011 12 This project would expand the Police Department parking lot in order to provide secured employee
parking. No impact on operating costs is anticipated.
Street Repaving Annual Allocations These funds are allocated to the extent possible to repave City roadways. Repaving is expected to
reduce complaints, as well as insurance claims for damages and liability. The extent of savings is an unknown quantity.
Schumann Barber Intersection FY2015 16 This improvement project will be designed to improve traffic flow and reduce congestion
on the south side of the City. No direct impact on operating costs is anticipated.
Sidewalk/Bikepath Construction Annual Allocations These funds are allocated to the extent possible to improve safety for pedestrians
and bikers along the City's roadways. The improvements are expected to reduce complaints, as well as insurance claims for damages and
liability. The extent of savings is an unknown quantity.
512 Median Landscaping FY2013 14 The purpose of these improvements would be to improve the appearance of this major
entranceway to the City. It is expected that irrigation and landscaping will be designed to minimize maintenance costs and that those
improvements will have an insignificant impact in relation to the City's overall costs.
Barber Street Field Lighting FY2011 12 The existing lights are the oldest lights in the City and replacement is expected to save as
much as $1,500 per year in electric costs, as well as savings in staff time.
Barber Street Field Expansion FY2010 11 This project includes adjusting the existing drainage system on the field but no significant
savings to operating costs are anticipated.
Riverview Park Pavilion FY2010 11 This will add a large pavilion and allow for additional rentals. Any added operational costs are
expected to be covered by the rental fees.
Bark Park Amenities FY2010 11 The exact type of the amenities are yet to be determined. While operating costs of the suggested
pedestrian trail and bridge will have little, if any, affect on operating costs, restrooms will have some small costs for supplies and staff time
which is estimated at $500 per year.
Lift Station Riverview Park FY2010 11 A lift station would avoid the necessity of routinely pumping out the septic tank every time
there is an event. Savings in pumping out charges are estimated at $500 per year.
New Park Facilities FY2011 12 Thru 13 14 These small neighborhood parks are not expected to include high maintenance features but
are expected to add $1,500 per year in operating costs for each park.
Riverview Park Irrigation /Fountains FY2010 11 These improvements are expected to add some small costs for supplies and staff time
which is estimated at $500 per year.
Riverview Park Street Parking FY2010 This is not expected to impact operating costs to any significant extent.
Excavation Equipment FY2010 11 These purchases will allow other equipment to be retired but with the high use received by this
equipment, the affect on operating costs will not be significant.
1/4 Round Swale Rehab Annual Allocations This program is designed to improve drainage but the affect on operating costs is not
significant.
198
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Stormwater Master Plan FY2010 This update to the Master Plan will not impact operating costs, other than the expense of doing the
Plan.
Parking Study FY2010 This work will not impact operating costs, other than the expense of the Study.
Waterfront Property Renovations FY2010 These funds will be spent to renovate the recently purchased Hurricane Harbor structure
in accordance with leasing the facility to an organization that will then be responsible for the ongoing operating expenses.
Parking Improvement Project FY2011 12 and 13 14 This project is not yet defined and impacts on operating costs can not be
forecasted.
New Clubhouse /Tee Box Improvements FY2015 16 These golf course improvements will likely be designed such as to reduce
operating costs but the amount can not yet be determined.
Aircraft Maintenance Facility FY2010 11 This facility is being built in conjunction with securing a tenant that will be responsible for
the operating costs. However, repayment of the matching portion of the construction costs to the Discretionary Sales Tax Fund will affect the
operating budget of the Airport by the estimated annual payment of $8,700 toward the interest and principal amount of the advance.
Master Plan Update FY2011 12 This will not impact operating costs, other than the matching costs that will be required to be paid from
the Airport operating budget.
Main Street Access Road FY2012 13 This road reconstruction will have minimal impact on operating costs but repayment of the
matching portion of the project to the Discretionary Sales Tax Fund will affect the operating budget of the Airport by the estimated annual
payment of $10,650 toward the interest and principal amount of the advance.
Taxiway Construction Lights FY2013 14 This will have some undetermined affect on operating costs for maintenance of the
equipment that will be installed. The Airport operating budget will also be impacted by the matching costs that will be required in order to
receive the grant portion of the project.
Construct Hangers FY2014 15 This facility may be built in conjunction with securing a tenant that would be responsible for the
operating costs. However, repayment of the matching portion of the construction costs to the Discretionary Sales Tax Fund will affect the
operating budget of the Airport by the estimated annual payment of $19,800 toward the interest and principal amount of the advance.
Construct Access Road FY2015 16 This road would not be expected to significantly affect operating costs. However, the Airport
operating budget will be impacted by the matching costs that will be required in order to receive the grant portion of the project.
199
'CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET)
SCHEDULE EIGHT
LOCAL OPTION GAS TAX FUND
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Local Option Gas Taxes 593,776 603,432 610,000 628,300 647,149 666,563 686,560 707,157
FDOT Lighting Agreement 18,559 19,023 9,353 9,587 9,826 10,072 10,324 10,582
Paving Loan Proceeds 0 2,462,000 0 0 0 0 0 0
Investment Income 3,703 2,795 4,168 3,542 3,890 4,199 4,456 4,669
Local Option Gas Tax Fund Revenues 616,038 3,087,250 623,521 641,429 660,865 680,835 701,340 722,408
Debt Payment 300,000
Operating Costs (Street Lights,etc.) 201,244
Barber Street R/R Crossing 43,223
Transfer to General Fund 215,784
TOTAL 760,251
Debt Payment 1,286,960
Operating Costs (Street Lights,etc.) 200,000
R/R Crossing Maintenance 41,194
Transfer to General Fund 175,000
Go -Line Grant Match 50,000
Street Repaving (Paving Loan) 1,251,561
Street Repaving 50,000
TOTAL 3,054,715
Debt Payment 264,463
Operating Costs (Street Lights,etc.) 200,000
Transfer to General Fund 175,000
Street Repaving (May reduce Gen.Fd.Transfers) 0
Go -Line Grant Match 50,000
TOTAL 689,463
Debt Payment 265,792
Operating Costs (Street Lights,etc.) 200,000
Transfer to General Fund 150,000
Street Repaving (May reduce Gen.Fd.Transfers) 0
TOTAL 615,792
Debt Payment 264,335
Operating Costs (Street Lights,etc.) 200,000
Transfer to General Fund 125,000
Street Repaving 50,000
TOTAL 639,335
Debt Payment 264,855
Operating Costs (Street Lights) 200,000
Transfer to General Fund 100,000
Street Repaving 100,000
TOTAL 664,855
Debt Payment 265,049
Operating Costs (Street Lights) 200,000
Transfer to General Fund 75,000
Street Repaving 150,000
TOTAL 690,049
Debt Payment 265,073
Operating Costs (Street Lights) 200,000
Transfer to General Fund 50,000
Street Repaving 200,000
TOTAL 715,073
BEGINNING FUND BALANCE 226,792 82,579 115,114 49,172 74,808 96,339 112,318 123,610
BUDGET REQUIREMENT 15% OF EXPENSES 69,038 69,929 63,750 52,500 56,250 60,000 63,750 67,500
UNRESTRICTED RESERVE BALANCE 157,754 12,650 51,364 (3,328) 18,558 36,339 48,568 56,110
TOTAL REVENUES 616,038 3,087,250 623,521 641,429 660,865 680,835 701,340 722,408
TOTAL EXPENDITURES +DEBT +TRANSFERS 760,251 3,054,715 689,463 615,792 639,335 664,855 690,049 715,073
ENDING FUND BALANCE 13,541 45,185 (14,578) 22,308 40,089 52,318 59,860 63,445
200
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
SCHEDULE EIGHT
DISCRETIONARY SALES TAX FUND (DST)
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
DST Revenue 2,328,648 2,325,000 2,325,000 2,406,375 2,490,598 2,577,769 2,667,991 2,761,371
Principal from $285,000 Airport Advance 0 0 0 0 0 600 624 624
Interest from $285,000 Airport Advance 8,550 8,550 8,550 8,550 8,550 11,400 11,376 11,376
Interest from $290,000 Airport Advance 0 0 0 8,700 8,700 8,700 8,700 8,700
Interest from $240,000 Airport Advance 0 0 0 0 0 7,200 7,200 7,200
Interest from $660,000 Airport Advance 0 0 0 0 0 0 0 19,800
Investment Income (4,098) 12,000 16,044 17,919 20,321 24,189 26,545 28,173
DST PROJECT REVENUE 2,333,100 2,345,550 2,349,594 2,441,544 2,528,169 2,629,858 2,722,436 2,837,244
City Hall Debt (Retires 2018) 2,251,783
Police Cars 361,786
Potomac Road Crossing 21,650
Easy Street 98,159
1/4 Round Swale Improvement 45,991
TOTAL FY 09 2,779,369
Return on Blossom Ditch (305,752)
Potomac Road Crossing 103,350
George Street 82,213
City Hall Debt (Retires 2018) 1,146,847
Police Cars 199,534
Gateway Project 250,000
Powerline Road 217,498
1/4 Round Swale Improvement 1,178,939
TOTAL FY 10 2,872,629
City Hall Debt (Retires 2018) 997,557
Police Cars 276,500
MUNIS Upgrade 25,000
MIS Equipment for Broadcasting 75,000
Stormwater Master Plan 50,000
1/4 Round Swale Improvement 450,000
Airport Advance for Grant Matching 290,000
TOTAL FY 11 2,164,057
City Hall Debt (Retires 2018) 997,394
Police Cars 275,000
Police Parking Lot Expansion 50,000
Barber Street Field Lighting 275,000
Sidewalk/Bikepath Construction 150,000
1/4 Round Swale Improvement 500,000
TOTAL FY 12 2,247,394
City Hall Debt (Retires 2018) 994,621
Police Cars 300,000
Sidewalk/Bikepath Construction 150,000
1/4 Round Swale Improvement 500,000
Airport Advance for Grant Matching 240,000
TOTAL FY 13 2,184,621
City Hall Debt (Retires 2018) 995,116
Police Cars /Boat 300,000
512 Median Landscaping 500,000
Sidewalk/Bikepath Construction 150,000
1/4 Round Swale Improvement 500,000
TOTAL FY 14 2,445,116
City Hall Debt (Retires 2018) 995,944
Police Cars 300,000
Sidewalk/Bikepath Construction 150,000
1/4 Round Swale Improvement 500,000
Airport Advance for Grant Matching 660,000
TOTAL FY 15 2,605,944
City Hall Debt (Retires 2018) 1,013,962
Police Cars 300,000
Sidewalk/Bikepath Construction 150,000
Schumann Barber Intersection 1,500,000
1/4 Round Swale Improvement 500,000
TOTAL FY 16 3,463,962
BEGINNING FUND BALANCE 1,404,945 958,676 431,597 617,133 811,284 1,154,832 1,339,574 1,456,066
BUDGET RESERVE 10% OF EXPENSES 277,937 287,263 216,406 224,739 218,462 244,512 260,594 346,396
RESERVE FOR ADVANCE TO AIRPORT 285,000 285,000 285,000 276,300 276,300 276,300 267,600 267,600
UNRESTRICTED RESERVE BALANCE 842,008 386,413 (69,809) 116,094 316,522 634,020 811,380 842,070
TOTAL REVENUES 2,333,100 2,345,550 2,349,594 2,441,544 2,528,169 2,629,858 2,722,436 2,837,244
EXPENDITURES +DEBT +TRANSFERS 2,779,369 2,872,629 2,164,057 2,247,394 2,184,621 2,445,116 2,605,944 3,463,962
ENDING FUND BALANCE 395,739 (140,666) 115,728 310,245 660,070 818,762 927,872 215,351
201
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Celtic/Crown Park
TOTAL FY 14
SCHEDULE EIGHT
RECREATION IMPACT FEE FUNDS
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Recreation Impact Fees 13,975 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Return from Main Street Project Trans 217,508
Investment Income 201 12,500 12,041 6,504 6,211 5,913 5,612 5,932
PROJECTED REVENUE 231,684 32,500 32,041 26,504 26,211 25,913 25,612 25,932
Dog Park (Additional) 37,969
Englar Stormwater Park 9,451
Schumann Park 130,304
TOTAL FY 09 177,724
Schumann Park 66,546
Skate Park Office 50,000
Riverview Park Splash Park Canopy 50,000
TOTAL FY 10 166,546
Barber Street Field Expansion 125,000
Lift Station Riverview Park 100,000
Riverview Park Pavillion 50,000
Riverview Park Irrigation and Fountains 25,000
Riverview Park Street Parking 100,000
Bark Park Amenities 75,000
TOTAL FY 11 475,000
Azine Terrace Park 50,000
TOTAL FY 12 50,000
Barber /Acorn Park 50,000
TOTAL FY 13 50,000
TOTAL FY 15 0
TOTAL FY 16 0
BEGINNING FUND BALANCE 1,033,393 1,087,353 953,307 510,348 486,853 463,063 438,977 464,589
TOTAL REVENUES 231,684 32,500 32,041 26,504 26,211 25,913 25,612 25,932
EXPENDITURES +DEBT +TRANSFE 177,724 166,546 475,000 50,000 50,000 50,000 0 0
ENDING FUND BALANCE 1,087,353 953,307 510,348 486,853 463,063 438,977 464,589 490,521
202
50,000
50,000
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
SCHEDULE EIGHT
RIVERFRONT CRA FUND
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Tax Increment from City 273,888 223,426 155,427 155,427 160,867 166,497 172,325 178,356
Tax Increment from County 251,236 206,304 143,515 143,515 148,538 153,737 159,118 164,687
Return from Main Street Project Transfer 668,590
Investment Income 1,990 2,767 1,439 2,776 3,142 3,536 3,959 4,000
SW PROJECTED REVENUE 1,195,704 432,497 300,381 301,718 312,547 323,770 335,401 347,043
Operating Expenditures 44,098
Facade /Sign Improvement Program 22,988
Bill Board Advertising 46,200
Special Events 34,184
Contribution toward Video Production 20,000
Transfer to General Fund for Quality Maintenance 60,000
TOTAL RIVERFRONT CRA FY09 227,470
Operating Expenditures 38,834
Facade /Sign Improvement Program 30,000
Bill Boards or Uniform Signage 15,000
Special Events 36,468
US #1 Improvements 25,000
Transfer to General Fund for Quality Maintenance 60,000
Match on Waterfront Grant 535,119
TOTAL RIVERFRONT CRA FY10 740,421
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Transfer to General Fund for Quality Maintenance 60,000
Bill Boards 15,000
Parking Study 30,000
Waterfront Renovations 200,000
TOTAL RIVERFRONT CRA FY11 410,727
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Transfer to General Fund for Quality Maintenance 60,000
Bill Boards 15,000
Parking Improvements 650,000
TOTAL RIVERFRONT CRA FY12 830,727
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Transfer to General Fund for Quality Maintenance 60,000
Bill Boards 15,000
TOTAL RIVERFRONT CRA FY13 180,727
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Transfer to General Fund for Quality Maintenance 60,000
Bill Boards 15,000
Parking Improvements 275,000
TOTAL RIVERFRONT CRA FY14 455,727
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Bill Boards 15,000
Transfer to General Fund for Quality Maintenance 60,000
TOTAL RIVERFRONT CRA FY15 180,727
Operating Expenditures 39,259
Facade /Sign Improvement Program 30,000
Special Events 36,468
Bill Boards 15,000
Transfer to General Fund for Quality Maintenance 60,000
TOTAL RIVERFRONT CRA FY15 180,727
BEGINNING FUND BALANCE 16,404 984,638 676,714 566,368 37,359 169,179 37,222 191,896
ANNUAL REVENUES 1,195,704 432,497 300,381 301,718 312,547 323,770 335,401 347,043
ANNUAL EXPENDITURES 227,470 740,421 410,727 830,727 180,727 455,727 180,727 180,727
ENDING FUND BALANCE 984,638 676,714 566,368 37,359 169,179 37,222 191,896 358,212
203
IC'ITY OF SEBASTIAN, FLORIDA 2010/2011 BUDGET!
StormwaterFees 807,253 831,000 835,000 851,700 868,734 886,109 903,831 921,907
Investment Income 6,448 6,943 8,200 14,537 13,739 13,603 14,055 15,495
SW PROJECTED REVENUE 813,701 837,943 843,200 866,237 882,473 899,712 917,886 937,403
Professional Services 89
NPDES 5 Year Permit 7,988
Series 2003 Issue (Retires 2022) 501,860
Transfer to General Fund for Swale Maintenance 512,500
Transfer to Fund363 George Street Project 15,786
TOTAL STORMWATER FY09 1,038,223
SCHEDULE EIGHT
STORMWATER UTILITY FUND
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
Profesional Services 100
Series 2003 Issue (Retires 2022) 475,658
Transfer for Collier Creek and George Street 148,627
Transfer to General Fund for Swale Maintenance 500,000
TOTAL STORMWATER FY10 1,124,385
Profesional Services 100
Series 2003 Issue (Retires 2022) 438,877
Transfer to General Fund for Swale Maintenance 500,000
Excavation Equipment 200,000
TOTAL STORMWATER FY11 1,138,977
Profesional Services 100
Series 2003 Issue (Retires 2022) 438,561
Transfer to General Fund for Swale Maintenance 479,000
TOTAL STORMWATER FY12 917,661
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Profesional Services 100
Series 2003 Issue (Retires 2022) 439,284
Transfer to General Fund for Swale Maintenance 458,000
TOTAL STORMWATER FY13 897,384
Profesional Services 100
NPDES 5 Year Permit 7,988
Series 2003 Issue (Retires 2022) 440,652
Transfer to General Fund for Swale Maintenance 437,000
TOTAL STORMWATER FY14 885,740
Profesional Services 100
Series 2003 Issue (Retires 2022) 438,866
Transfer to General Fund for Swale Maintenance 416,000
TOTAL STORMWATER FY15 854,966
Profesional Services 100
Series 2003 Issue (Retires 2022) 438,377
Transfer to General Fund for Swale Maintenance 395,000
TOTAL STORMWATER FY16 833,477
BEGINNING FUND BALANCE
BUDGET RESERVE 15% OF EXPENSES
UNRESTRICTED RESERVE BALANCE
ANNUAL REVENUES
ANNUAL EXPENDITURES
ENDING FUND BALANCE
1,112,003 887,481 601,040 305,263 253,838 238,928 252,900 315,820
155,733 168,658 170,847 137,649 134,608 132,861 128,245 125,022
956,270 718,823 430,193 167,613 119,231 106,067 124,655 190,799
813,701 837,943 843,200 866,237 882,473 899,712 917,886 937,403
1,038,223 1,124,385 1,138,977 917,661 897,384 885,740 854,966 833,477
731,748 432,382 134,416 116,189 104,321 120,039 187,575 294,724
204
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
GOLF COURSE FUND
PROJECTED BALANCES
FISCAL YEARS 2011 -2016
Operating Costs 1,324,002
Debt Service 652,375
Increase in Inventory 3,252
Increase in Prepaid Items 3,841
Decrease (Increase) in Payables (23,128)
Capital 89,575
TOTAL FY 09 2,049,917
Operating Costs 1,249,307
Debt Service 313,675
Capital 10,000
TOTAL FY 10 1,572,982
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Charges for Services 1,371,875 1,269,461 1,262,974 1,281,919 1,301,147 1,320,665 1,340,475 1,360,582
Rents 31,178 30,000 30,000 30,750 31,519 32,307 33,114 33,942
Other Revenue 3,902 4,510 4,510 4,510 4,510 4,510 4,510 4,510
Note Proceeds 2,500,000
Investment Income 1,579 405 400 (7) 84 235 487 2,354
PROJECTED REVENUE 1,408,534 1,304,376 1,297,884 1,317,172 1,337,260 1,357,716 1,378,586 3,901,388
Operating Costs 1,261,904
Debt Service 1,075
Capital
TOTAL FY 11 1,262,979
SCHEDULE EIGHT
Operating Costs 1,261,904
Capital 24,000
TOTAL FY 12 1,285,904
Operating Costs 1,261,904
Capital 20,000
TOTAL FY 13 1,281,904
Operating Costs
Capital
TOTAL FY 14
1,261,904
1,261,904
Operating Costs 1,261,904
Capital 0
TOTAL FY 15 1,261,904
Operating Costs 1,261,904
Debt Service 0
Clubhouse and Improvements 2,500,000
Capital 0
TOTAL FY 16 3,761,904
BEGINNING FUND BALANCE 542,988 (98,395) (367,001) (332,096) (300,828) (245,473) (149,661) (32,978)
TOTAL REVENUES 1,408,534 1,304,376 1,297,884 1,317,172 1,337,260 1,357,716 1,378,586 3,901,388
EXPENDITURES +DEBT +TRFS 2,049,917 1,572,982 1,262,979 1,285,904 1,281,904 1,261,904 1,261,904 3,761,904
ENDING FUND BALANCE (98,395) (367,001) (332,096) (300,828) (245,473) (149,661) (32,978) 106,506
205
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16
Net Fuel Sales 23,088 20,000 20,000 20,800 21,632 22,497 22,497 23,397
Non taxable Rents 2,000 391 391 391 391 391 391 391
Golf Course Rents 175,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000
Taxable Rents 100,004 133,701 133,701 139,049 144,611 150,395 150,395 156,411
Other Revenue 71,870 73,970 76,263 76,263 76,263 76,263 76,263 76,263
DST Grant Matching Advances 290,000 240,000 660,000
Investment Income 806 500 1,479 3,602 128 8,378 (2,529)
PROJECTED REVENUE 372,768 363,062 655,855 372,982 621,499 384,675 1,052,925 388,933
Operating Costs 397,941
Repayment of DST Fund Advance 8,550
Capital 8,105
Transfer to Construction Fund 20,170
TOTAL FY 09 434,766
Operating Costs 397,775
Repayment of DST Fund Advance 8,550
Capital 2,460
TOTAL FY 10 408,785
Operating Costs
Repayment of DST Fund Advance
Transfer to Construction Fund
TOTAL FY 11
Operating Costs
Repayment of DST Fund Advance
Transfer to Construction Fund
TOTAL FY 14
Operating Costs
Repayment of DST Fund Advance
Transfer to Construction Fund
TOTAL FY 16
SCHEDULE EIGHT
AIRPORT FUND
PROJECTED BALANCES
FISCAL YEARS 2010 -2015
386,520
8,550
290,000
685,070
Operating Costs 386,520
Repayment of DST Fund Advance 17,250
Transfer to Construction Fund 7,500
TOTAL FY 12 411,270
Operating Costs 386,520
Repayment of DST Fund Advance 17,250
Transfer to Construction Fund 240,000
TOTAL FY 13 643,770
Operating Costs 386,520
Repayment of DST Fund Advance 27,900
Transfer to Construction Fund 500,000
TOTAL FY 15 914,420
BEGINNING FUND BALANCE 10,346 (51,652) (97,375) (126,590) (164,878) (187,149) (296,894) (158,390)
TOTAL REVENUES 372,768 363,062 655,855 372,982 621,499 384,675 1,052,925 388,933
EXPENDITURES +DEBT +TRANSFERS 434,766 408,785 685,070 411,270 643,770 494,420 914,420 594,220
ENDING FUND BALANCE (51,652) (97,375) (126,590) (164,878) (187,149) (296,894) (158,390) (363,676)
206
386,520
27,900
80,000
494,420
386,520
47,700
160,000
594,220
Operating Revenue 347,395 350,350 350,350 357,357 364,504 371,794 371,794 379,230
Other Revenue 11,551 145 300 300 300 300 300 300
Investment Income 3,159 4,965 5,000 4,780 3,949 3,171 2,417 1,688
PROJECTED REVENUE 362,105 355,460 355,650 362,437 368,753 375,266 374,512 381,218
Operating Costs
TOTAL FY 09
Operating Costs
TOTAL FY 10
Operating Costs
TOTAL FY 11
Operating Costs
TOTAL FY 12
Operating Costs
TOTAL FY 13
Operating Costs
TOTAL FY 14
Operating Costs
TOTAL FY 15
Operating Costs
TOTAL FY 16
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET!
521,535
521,535
SCHEDULE EIGHT
BUILDING FUND
PROJECTED BALANCES
FISCAL YEARS 2010 -2015
FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14.15 FY 15 -16
487,044
487,044
465,740
465,740
207
465,740
465,740
465,740
465,740
465,740
465,740
465,740
465,740
465,740
465,740
BEGINNING FUND BALANCE 795,913 636,483 504,899 394,809 291,506 194,520 104,045 12,817
TOTAL REVENUES 362,105 355,460 355,650 362,437 368,753 375,266 374,512 381,218
EXPENDITURES +DEBT +TRANSFERS 521,535 487,044 465,740 465,740 465,740 465,740 465,740 465,740
ENDING FUND BALANCE 636,483 504,899 394,809 291,506 194,520 104,045 12,817 (71,705)
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET'
This is a glossary of terms commonly used at public
meetings at which financial matters are discussed:
Accrual Recognition of changes in economic resources as
soon as the underlying event or transaction occurs, as
opposed to when cash is received or spent.
Ad Valorem Taxes A tax levied on the assessed value (net
of any exemptions) of real or personal property. This is
commonly referred to as "property tax
Anticipated (revenue, deficit, expenses, etc.) Estimates
used in analyzing and preparing budgets. Anticipated
figures are the equivalent of educated guesses. They are
based on experience and information from a variety of
sources that help government officials determine what they
think the income or expenses will be.
Appropriation from Prior Year Fund Balance (Retained
Earnings) Money which is not spent in one fiscal year but
carried forward to the next year. Cash carried forward is
used to supplement revenues required to pay all expenses.
Budget A plan of financial operation embodying an
estimate of proposed expenditures for a given period and the
proposed means of financing them. Florida law requires that
governments have a balanced budget, with expenses not
exceeding revenues.
CAFR Comprehensive Annual Financial Report
Capital Improvement Program Governmental agencies
set up five -year programs for major costs such as the
construction of buildings, land acquisition, road
improvements and heavy equipment. Capital expenses are
listed separately from operating expenses within the budget.
Capital Outlay Fixed assets which have a value of $750
or more have a useful economic lifetime of more than one
year, or assets of any value if the nature of the item is such
that it must be controlled for custody purposes.
Capital Project A project to acquire or improve an asset
with costs more than $50,000 and last more than five years.
Capital project includes land acquisition, construction, repair
or structural improvement of a facility, engineering and
design for a facility, and acquisition or repair of equipment.
Detailed information for a capital improvement to include
the time frame for completion, the location, description, the
estimated total expenditure, and the proposed method of
financing.
SCHEDULE NINE
GLOSSARY
208
Capital Project Fund A governmental Fund used to
account for the acquisition and construction of major capital
facilities other than those financed by proprietary funds.
City of Sebastian Cemetery Trust Fund The City of
Sebastian Cemetery Trust Fund is used to account for
principal trust amounts received, sale of cemetery lots and
related interest income. One -half of the cemetery lot sales
and the interest portion of the trust can be used to maintain
the community cemetery.
Contingency Account Money set -aside for emergencies or
unexpected expenses. Each City fund usually has such an
account to cover higher- than expected costs or purchases
that were not anticipated when the budget was being
prepared.
Debt Service Fund A governmental accounting fund used
to account for the accumulation of pledged funds that are
legally restricted to pay debts.
Deficit A term generally applied to the budget as a whole,
reflecting real or projected shortages in revenue. It means
there is not enough revenue to cover expenses.
Enterprises Activities of government, which are operated
and accounted for as businesses. Enterprises rely principally
on user fees earned by the business to fund operations. In
Coty of Sebastian, the Golf Course, Airport, and the
Building Department are enterprises.
Expenditures /Expenses Cost of goods or services used.
FAA Federal Aviation Administration
FDOT Florida Department of Transportation
FEMA Federal Emergency Management Agency
Fiscal year A 12 -month period of time to which the annual
operating budget applies and at the end of which a
government determines its financial position and the results
of its operations. In Florida, the fiscal year for all local
governments extends from October 1 to September 30.
Franchise Fees Money collected, usually from a private
utility, in exchange for use of a governmental agency's
easements and rights -of -way. Cities authorize the use and
collects a fee in return. Franchise fees also are collected
from garbage and trash services allowed to operate with a
government's boundaries.
CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
Fund A fiscal and accounting entity with a self balancing
set of accounts recording cash and other financial resources,
together with all related liabilities and residual equities or
balances, and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain
objectives in accordance with special regulations,
restrictions, or limitations of that fund.
Fund Balance A term used to express the equity (assets
minus liabilities) of governmental funds and trust funds.
GAAP- Generally Accepted Accounting Principals
Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content
of the basic financial statements of an entity. GAAP
encompasses the conventions, and procedures necessary to
define accepted accounting practices at a particular time.
They include not only broad guidelines of general
applications, but also detailed practices and procedures.
GAAP provides a standard by which to measure financial
presentations. The primary authoritative statement on the
application of GAAP to state and local governments are
National Committee on Governmental Accounting (NCGA)
pronouncements. Every government should prepare and
publish fmancial statements in conformity with GAAP. The
objective of government GAAP financial reports are
different from, and much broader than, the objectives of
business GAAP financial reports.
General Fund The main operating fund for the city, which
is used to account for all financial resources, except those
required to be accounted for in another fund. All city's
departments /divisions except the enterprise fund
departments /divisions are funded by the general fund. Ad
valorem taxes make up the largest percentage of the general
fund revenues.
Governmental Funds These funds account for general
governmental activities, such as law enforcement, which are
largely supported by taxes and fees. They are reported using
the current financial resources measurement focus and the
modifies accrual basis of accounting.
Interfund Transfer Budgeted amounts transferred from
one governmental accounting fund to another for work or
services provided.
Mill The property tax rate, which is based on the valuation
of property. A tax rate of one mill produces one dollar of
taxes on each $1,000 of assessed property valuation.
Millage Rate A rate expressed in thousands. As used with
ad valorem (property) taxes, the rate expresses the dollar of
tax per one thousand dollars of taxable valuation.
209
Over Budget Over budget in revenue means there is more
income than expected. Over budget in expenses means
actual costs exceed the budget and funds must be transferred
to provide for the additional expenses by a budget
adjustment.
Permanent Fund Permanent Funds are used to report
resources that are legally restricted to the extent that only
earnings, not principal, may be used for purposes that
support the reporting government's programs.
Projected Deficit A projection that, based on the current
rate of spending, expenses will be greater than anticipated
revenue. A projected deficit during a budget year usually
necessitates an adjustment in the spending pattern– delaying
purchases or eliminating planned expenses —to stay within
the budgeted figures.
Reserved Fund Balance Portion of a fund balance that is
not available for appropriation. This usually is due to
statutory authority and/or internal policies.
Revenue Revenues may be operationally defined in
governmental fund accounting as "all increases in fund net
assets except those arising from interfund reimbursements,
interfund operating and residual equity transfers, or long
term debt issues
Rolled Back Millage Rate The tax rate necessary to give a
governmental agency the same amount of property tax
dollars it received during the previous budget year,
excluding changes in taxable valuation resulting from new
construction, annexation or de- annexation.
Shortfall A term generally synonymous with deficit but
applied to individual revenue accounts instead of to the
budget of a fund or the whole City. A City might have a
shortfall in a particular account, but a shortfall in the total
budget is called a deficit.
SPD Sebastian Police Department
Special Revenue Fund A governmental accounting fund
used to account for special revenues that are legally
restricted to expenditures for particular purposes.
State Shared Revenue Revenues collected by the state
and proportionately shared with counties and/or
municipalities on the basis of specific formulas. Such
revenues include: local share of cigarette taxes, fuel taxes,
mobile home license taxes, liquor license taxes, and half -cent
sales taxes.
Taxable Valuation The value of property after all
allowable exemptions have been subtracted; the values on
which the millage rate is applied and taxes are computed.
(CITY OF SEBASTIAN, FLORIDA 2010/2011 ANNUAL BUDGET
TRIM Bill Florida's Truth in Millage Law that requires
cities to calculate next year's property taxes based on the
same tax dollars they received during the current fiscal year.
Trust Fund A Fund used to account for assets held in a
trustee capacity or as an agent for individuals, private
organizations or other governmental units.
Under Budget Under budget in revenue means that money
being collected from taxes and other sources is not as much
as was anticipated. It might necessitate spending
adjustments to prevent a deficit. Under budget in expenses
means that actual expenses are less than the budget.
Unreserved Fund Balance Portion of a fund balance that
is available for appropriation.
User Fee The payment of a fee for direct receipt of a
public
service by the benefiting party.
Utility Service Taxes Taxes paid to municipalities by
users of electricity, telephones, cellular phones, beepers,
natural gas, bottled gas, and fuel oil.
Valuation The dollar value of property assigned by the
County property appraiser.
Working Capital Excess of current assets including cash
on -hand equivalents over current liabilities that can be used
to satisfy cash flow needs.
210