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11-12-FY ANNUAL Budget -Approved
CITY COUNCIL Jim Hill Mayor Don Wright Vice -Mayor Richard H. Gillmor Council Member Andrea B. Coy Council Member Eugene Wolff Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2011 -2012 CITY MANAGEMENT Al Minner City Manager Sally A. Maio, MMC Robert Ginsburg City Clerk City Attorney DEPARTMENT HEADS Debra Krueger Finance Director Administrative Services Director Wayne Eseltine Jerry Converse Building Official Michelle Morris Public Works Director Police Chief Greg Gardner Golf Operations Director Joseph Griffin Kenneth W. Killgore Airport Manager 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, 2010. 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 2011 -2012 ANNUAL BUDGET TABLE OF CONTENTS Page 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 ......................... ............................... POLICIES Mission Statement ....................... ............................... Financial Policies ........................ ............................... Financial Accounting Structure ... ............................... Organizational Chart ................... ............................... Department /Division and Function Relationship...... Budget Calendar .......................... ............................... Budget Process ............................ ............................... BUDGET DETAIL General Fund ............................... ............................... General Fund Department Budgets: CityCouncil ........................... ............................... CityManager ......................... ............................... CityClerk ................ ............................... CityAttorney ......................... ............................... Administrative Services ......... ............................... Management Information Systems ....................... Planning and Zoning .............. ............................... Police Department: Consolidated Budget for all Divisions AndUnits .................... ............................... Administration .................. ............................... Operations.......................... ............................... Detective........................... ............................... Dispatch............................ ............................... Code Enforcement ... ............................... 1 4 6 12 Public Works: Consolidated Budget ............................... Roads and Maintenance ..... ............................... Stormwater Utility ............ ............................... Fleet Management ............. ............................... Parks and Recreation ......... ............................... Cemetery........................... ............................... Facilities Maintenance ....... ............................... Non - departmental ....................... ............................... 13 Special Revenue Funds 14 Special Revenue Funds Summary ............................. 15 Local Option Gas Tax (LOGT) .. ............................... 16 Discretionary Sales Tax ( DST) ... ............................... 17 Recreation Impact Fee Fund ....... ............................... 19 Stormwater Utility Fund ... ............................... Law Enforcement Forfeiture Fund ....................... Community Redevelopment Agency .................... Page 99 101 105 109 113 117 121 124 127 128 130 132 133 134 136 21 22 Debt Service Funds 31 Discretionary Sales Tax Surtax Revenue Bonds ........... 140 33 Stormwater Utility Revenue Bonds ............................... 141 34 35 5 Capital Project Funds 153 65 Capital Improvement Fund Introduction ....................... 143 71 Capital Improvement Fund Revenues by Source and 160 75 Useof Funds ............................. ............................... 144 39 Capital Improvements by Project & Funding Source.... 146 Capital Improvement Project Detail .............................. 147 49 53 Enterprise Funds 57 Golf Course Fund .............................. ............................... 151 61 Administration Division ................. ............................... 153 65 Greens Division .............................. ............................... 157 71 Carts Division ................................. ............................... 160 75 Airport Fund ....................................... ............................... 163 Building Department .......................... ............................... 169 CAPITAL IMPROVEMENT PROGRAM .................. 175 79 81 SCHEDULES 85 Schedule One — Summary of Millage Rates and Tax 89 Collections ...................................... ............................... 195 93 Schedule Two — Long -term Debt Service Detail .............. 196 96 Schedule Three — Debt Service Payment Schedule........... 197 Schedule Four — Lease Payment Schedule ........................ 201 Schedule Five — Six Year Capital Outlay Summary ....... 202 Schedule Six — Six Year Capital Outlay Request........... 203 Schedule Seven — Impacts of Capital Outlays ............... 204 Schedule Eight — Selected Funds Projected Balances....... 206 Schedule Nine — Gl ossary ....... ............................... 214 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2011 -2012 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 2011/12 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 2012 -2017. 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, including narratives on the impacts of those capital outlays on operating costs. Summary projections are also included for the special revenue and enterprise funds. A Glossary helps translate some of the budget language into plain English. i CRY OF HOME OF PELICAN ISLAND 1225 MAIN STREET • SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589 -5330 • FAX (772) 589 -5570 September 28, 2011 The Honorable Mayor Jim Hill and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2012 Budget Letter of Transmittal Dear Mayor Hill 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 2011/12 Budget. Total appropriations for all City Funds are $19,876,053, as compared to the $22,378,954 that was initially appropriated last year. This year, we were once again faced with a large 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 in past years were continued, such as furlough days, reducing positions through attrition, requiring employees to contribute toward the employee's health insurance premium and offering no pay increases. Position reductions in General Fund that were made through attrition or transfers this past year include a full -time MIS Network Director, Growth Management Director, Environmental Planner, Two Police Captains and a Sergeant, a Maintenance Worker III in Roads & Maintenance, Two Maintenance Worker III's and one Maintenance Worker II in Stormwater Utilities and one Maintenance Worker I in Parks & Recreation. These reductions were partially offset by transferring an employee to an added Mechanic position in Fleet Management and an employee to an added Maintenance Worker I position in the Cemetery. An adjustment due to attrition was also made in the Golf Course by elimination of the Head Golf Professional position. The City Council appointed Budget Review Committee conducted a series of meetings this year. 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. The City Manager presented three scenarios of different funding levels, ranging from A.) a budget keeping the same millage as last year and eliminating three Police Department command staff and establishing a flatter Police Department chain of command, B.) a budget based on the rolled -back millage that would offset the loss of three Police Department command staff with one replacement and make certain City -wide organizational changes to more equitably share expenses between various funds, and C.) a budget with a large millage increase, that in addition to the foregoing changes, would offset the loss of Police Department command staff with two replacements, discontinue furlough days, reduce transfers into General Fund from other Funds and restore funding for equipment replacements. The Budget Review Committee had their Chairperson present the County Commission's option to levy an additional one cent tax on each gallon of gasoline and possibly share the proceeds with municipalities. They also identified and discussed a number of areas of concern on the expense side, including the need for timely maintenance and replacement of equipment; discussions with the employees and collective CML -1 bargaining representatives on health insurance and changes to the retirement plans; adjustments to the budgets for possible gas and oil price increases; the correct amount to budget for telephone expenditures; the need to address emergency operating procedures with consideration for the loss of personnel; and the size of the Police Department relative to national averages. The City Council appointed Parks and Recreation Advisory Committee also played a role in formulating the budget for the Recreation Impact Fee Fund. At an initial meeting, they were presented a preliminary draft of the City Manager's proposals and afterward, they provided input that was taken into account with the City Manager's final recommendations. They are expected to continue with an active involvement in determining the priority of projects that are to be funded from this source of revenue. In preparing the budget the past three 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. 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. 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 paid particular attention to the future costs of the Police Officer's defined benefit plan, employee health insurance premium increases and possible ways to reduce transfers into General Fund from the Special Revenue Funds. We recognize that we are 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. However, 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 3.3041 rate as levied last year. Proceeds are budgeted at $2,757,355, which because of reductions in taxable values will be $340,018 less tax revenue than budgeted last year. The rate that would generate the same tax revenue as finally levied last year was calculated to be 3.7311. 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: FY2011 Final Taxable Value Revised Assessed Values New Construction and Additions FY2012 Taxable Value $878,441,378 ( 9.86 %) Ad Valorem tax revenue comprises 29.9% of the total General Fund budgeted sources (excluding interfund transfers) 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 Percent Amount Change $974,525,138 11,154,578 ($101,967,900) (10.46 %) $5,884,140 .60% $878,441,378 ( 9.86 %) Ad Valorem tax revenue comprises 29.9% of the total General Fund budgeted sources (excluding interfund transfers) 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% 2012 9,225,038 2,757,335 29.9% CML -2 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 have examined our operations and evaluated personnel changes that could be made to reduce costs. Since personnel costs are over 76% of the General Fund budget, it is essential that they be held in check. In addition to positions lost from normal attrition and retirements, some positions were identified during the past year and eliminated as reductions in force. With personnel reductions over the past few years and the lost work -time due to furlough days, remaining employees are under increasing pressure to accomplish their assignments. 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 11.57% in taxable value: Tax Savings $77 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. CML -3 FY 2011 With FY 2012 With 3.3041 Millage 3.3041 Millage Taxable Value $200,000 $176,860 Homestead Exemption 50,000 50,000 Net Taxable Value $150,000 $126,860 Millage 3.3041 3.3041 Taxes $496 $419 Tax Savings $77 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. CML -3 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 2011 -2012 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 3.3041 millage levied last year and the "rolled- back" 3.7311 millage is $356,340. 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. CML -4 About 42.17% of the total proposed General Fund budget is personnel costs. Salaries and benefits are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) union contracts, as well as management benefits package for exempt employees. An anticipated increase in group health insurance premiums was mitigated by changing to a deductible plan in concert with City funded credit cards that can be applied toward medical expenses. Additionally, staff 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 reflects the net reduction of nine General Fund full -time positions. • Salaries for management and supervisors will not be increased. • Wages for unionized employees will not be increased. • All employees will have to take twelve predetermined furlough days. City facilities will be closed for business those days, except for the Police Department and Golf Course. • Budgets for other operating expense accounts in General Fund have pretty much been held the same, leaving little flexibility for unexpected events or cost increases. • Capital outlays continue to be minimized. As stated above, there is a net reduction of nine full -time positions in General Fund that was mostly the result of reduction in force terminations and retirements. The following table demonstrates the changes in staffing levels made to each department/division. RECOMMENDED FULL -TIME AND PART -TIME POSITIONS CML -5 Actual Amended Budget Budget Increase/ FY 2008/2009 FY 2009/10 FY 2010/1011 FY 2011/2012 (Decrease) F/T P/f F/T P/f F/T P/f F/T P/f F/T P/f Department/Division City Council 0 5 0 5 0 5 0 5 0 0 City Manager 2.5 0 25 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 0 0 City Attorney 2 0 0 0 0 0 0 0 0 0 Administrative Services 0 0 5 0 5 0 5 0 0 0 Finance 5 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 0 3 2 2 2 (1) 0 Human Resources 2 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 5 0 4 0 3 0 (1) 0 Police Administration 9 8 7 0 7 0 7 0 0 0 Police Operations 30 1 27 1 27 1 25 1 (2) 0 Police Detectives 6 0 10 8 10 8 9 8 (1) 0 Police Dispatch 9 1 9 1 9 1 9 1 0 0 Code Enforcement '.5 0 2.5 0 3 0 3 0 0 0 Engineering 5 4 0 0 0 0 0 0 0 0 Roads & Maintenance 10 0 12 0 12 0 10 0 (2) 0 Stormwater Uti I ity 11 0 12 0 12 0 9 0 (3) 0 Fleet Management 3 1 3 1 2 1 3 1 1 0 Parks & Recreation 15 17 14 18 12 18 11 18 (1) 0 Cemetery 2 0 2 0 1 0 2 0 1 0 Facilities Maintenance 2 0 2 0 2 0 2 0 0 0 Golf Course Administration 3 5 3 2 3 2 2 3 (1) 1 Golf Course Carts 0 7 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 3 0 0 0 Building Department 5 1 0 5 1 0 5 0 4 0 I 0 SUB - TOTALS 1 138 49 130 49 125 51 114 52 (11 ) 1 TOTALS 187 179 176 166 (10) CML -5 CAPITAL IMPROVEMENT PROGRAM On August 10, 2011, the City Council approved a six -year capital improvement program for Fiscal Year 2012 -2017. Staff has incorporated the plan into the proposed FY 2011 -12 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. The amount budgeted in FY 2011 -12 to be transferred to General Fund as a reimbursement of work accounted for in that Fund for street markings and signage has been reduced to $125,000. 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 in FY 2011 -12 include painting City buildings, purchasing fleet maintenance equipment, roadway improvements along highway U.S. #1 and paving /parking enhancements to the Presidential Streets. As done for several years, DST funds will be used for the continuation of the % Round Swale Improvements Program. In the later years, in addition to continuing to replace police department vehicles and funding the Y4 Round Swale Improvement Program, there are funds programmed for most of the costs for improving the CavCorp parking area; additional median landscaping on highway #512; baseball field lighting at the Barber Street Sports Complex; repairs to the Barber Street bridge; scheduled improvements of the Barber /Schumann Intersection; plus, some stormwater improvements. Projects to be undertaken in the Riverfront CRA Fund in FY 2011 -12 include gateway enhancements and engineering expenses for improving the CavCorp parking area. Annual amounts have also been scheduled to continue the fagade /sign improvement program, make a transfer to General Fund for quality maintenance and to pay for one billboard. In the later years, these funds will be matched with DST funds to make the improvements to the CavCorp parking area. Recreation Impact Fee balances are allocated toward design and engineering of a mooring field, improvements and signage of the Blueway, drainage improvements and bleacher shields for the Barber Street Sports Complex baseball fields, creative playground improvements and installing a handicap pier at the Yacht Club. In the later years, lights will be added at the multi -use fields and an equipment building will be added at Barber Street Sports Complex. There is also a project to add a small park in the Azine Terrace neighborhood 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. 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 also been incorporated into the capital budget, assuming that grant opportunities will provide most of the funding. The Proposed Fiscal Year 2011 -12 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 • Continuation of the Street Resurfacing Program; • Continuation of the sidewalk installation program; • Continuation of the stormwater Y4 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). CML -6 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. General Fund Expenditures Per Capita Amended Proposed Expenditures Per Capita (2) $482 $532 $644 $512 $539 $514 $529 $501 $479 $451 Percent Change from Prior Year 7.3% 10.4% 21.0% -20.4% 52% -4.6% 3.0% -5.3% -4.5% -5.7% (1) Population figures for Fiscal Year 2011 and 2012 are projected the same as 2010. (2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and repairs. CHART General Fund Expenditures Per Capita $800 $600 A $400 a $200 $0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 CML -7 Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Fiscal Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 General Fund Expenditures (in millions) 8.88 10.34 12.91 12.82 12.08 11.78 12.03 10.99 10.50 9.90 Population (1) 18,425 19,365 20,048 21,666 22,426 22,924 22,722 21,929 21,929 21,929 Percent Change from Prior Year 7.3% 5.1% 3.5% 8.1% 3.5% 2.2% -0.9% -3.5% 0.0% 0.0% Expenditures Per Capita (2) $482 $532 $644 $512 $539 $514 $529 $501 $479 $451 Percent Change from Prior Year 7.3% 10.4% 21.0% -20.4% 52% -4.6% 3.0% -5.3% -4.5% -5.7% (1) Population figures for Fiscal Year 2011 and 2012 are projected the same as 2010. (2) The higher expenditure per capita in FY 2005 is due to post hurricane clean up and repairs. CHART General Fund Expenditures Per Capita $800 $600 A $400 a $200 $0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 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, 2011 and FY 2012, 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 Expenditures CHART II Comparison of General Fund Personnel Costs to Total General Fund Expenditures y $15 Total Fiscal Personnel General Fund Year Costs Expenditures Percentaee 2002 Actual $5,766,002 $7,709,304 74.79% 2003 Actual $6,728,449 $8,880,822 75.76% 2004 Actual $7,544,709 $10,443,026 72.25% 2005 Actual $8,261,416 $12,906,248 64.01% 2006 Actual (1) $7,532,331 $12,234,243 61.57% 2007 Actual $8,524,464 $12,079,796 70.57% 2008 Actual $8,728,170 $11,776,193 74.12% 2009 Actual $9,113,545 $12,025,198 75.79% 2010 Actual $8,534,921 $10,991,875 77.65% 2011 Budget $8,154,390 $10,504,831 77.63% 2012 Proposed $7,543,163 $9,860,464 76.50% (1) The lower personnel costs is caused by the separation of Building Department from the General fund at the beginning of FY 2006. CHART II Comparison of General Fund Personnel Costs to Total General Fund Expenditures y $15 .`s $10 - $5 IN U" - $o IF I IF 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fiscal Year ❑ Personnel Costs M 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 CHART III Full -time Employees per Thousand Population 10.0 6.0 - - -- - -- - 4.0 2.0 0.0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fiscal Year The comparison of General Fund actual undesignated fund balance to the General Fund total expenditures is illustrated in Chart IV and Chart V. 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 30% of the annual General Fund Expenditure Budget. The nationally recognized Government Finance Officers Association also recommends the undesignated fund balance to be no less than two months of the General Fund regular operating expenditures. The chart reflects a continued trend the administration has encouraged in maintaining a healthy General Fund undesignated fund balance. Such trends are indicators of the financial stability of a community. On October 1, 2002, the City Council adopted a resolution to designate $1,000,000 from the General Fund undesignated fund balance to provide an advance to the airport for capital improvements, if needed. The line of credit reserve expired at the end of Fiscal Year 2007. This explains the significant General Fund undesignated fund balance decrease in Fiscal Year 2003 and increase in FY 2007. CHART IV Comparison of General Fund Undesignated Fund Balance to General Fund Total Expenditures Undesignated Fund Balance ❑ Total Expenditures CML -9 CHART V Percentage of General Fund Undesignated Fund Balance to General Fund Total Expenditures 60.0% _..._., 50.0% own 40.0% - - -- -- 30.0% - - -- — - -- - U L. �. 20.0% - -- - -- - - - 10.0% 0.0% 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2010 Estimates of Population, the City's population is 21,929. This was a 3.5% 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 another 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 and improved the overall looks of commercial signage. It will allocate most of the available funds to parking improvements on the Cavcor property. Annual amounts are also planned as transfers to the General Fund for quality maintenance and to pay for one billboard. Also, the City provides support to several local festivals that provide direct economic benefit to the community. The CRA website http://www.cityofsebastian.org/CRA/ highlights news and information within the CRA district. 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, last year the City Council approved an economic incentive plan that is focused on attracting enterprises that will create jobs. CML -10 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 nine 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. 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. During 2011, construction was initiated on the North Powerline Road project, which 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 was completed in 2011. This was 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 that facility in 2010. Another success is planned to be completed in 2011 with the building of an aircraft maintenance facility for a new tenant using a $1,160,000 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. CML -11 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 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 2012, which is funded 54% by General Fund revenues and 46% by stormwater assessments. The City is continuing the % round swale rehabilitation project and is budgeting $500,000 from discretionary sales tax funds in 2012 toward this purpose. In addition to the contractual agreement with the contractor, the City also utilizes a crew of four stormwater employees to install Y4 round. 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 2012 for a number of projects, including creating a mooring field for boaters, signage for the Blueways, improvements at the Barber Street Sports Complex and building a handicap pier. Additional projects are also scheduled there for installing lights at the multi -use field in FY 2013 and adding an equipment building in FY 2014. A new neighborhood park is scheduled for FY 2015. Summary The Proposed Fiscal Year 2012 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 2012 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 2012 Budget supports the City's sound financial position; continues attention to enhancing our community's small town atmosphere; encourages conservation initiatives; and is supportive of expanding private /public partnerships and economic development. Earlier this year, the nationally recognized Government Finance Officers Association awarded the Distinguished Budget Presentation Award to the City for its Fiscal Year 2011 budget document. This is the seventh 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. CML -12 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. Respectfully submitted, AIM ner Cit Manager CML -13 This Page Intentionally Left Blank CML -14 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET COMMUNITY PROFILE General Description The City of Sebastian, Florida is located in Indian River County approximately midway through the east coast of the Florida Peninsula (between Melbourne and Vero Beach) in an area known as the Treasure Coast. It is recognized as the Home of Pelican Island, the first designated wildlife refuge in the United States. The City 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 21,929 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. Education The City hosts five public schools: Pelican Island Elementary (PK through Grade 5); Sebastian Elementary (PK through Grade 5); Sebastian Junior High Charter School (Grades 6, 7, 8); Sebastian River Middle School (Grades 6, 7, 8); and Sebastian River Senior High School (Grades 9 through 12). Higher education is also available in the Sebastian area. There are two 2 -year colleges, Indian River State College and Brevard Community College, and one 4 -year institution, Florida Institute of Technology (Florida Tech). Sixty minutes to the northwest, Orlando hosts a number of colleges and universities offering academic and trade curriculum. Workforce 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 May, 2011 unemployment rate was 12.5% and this high number indicates the current economic difficulties being experienced in the local area. According to the U.S. Census Bureau (2010), 86.4% of the population age 25 or older are high school graduates and 26.5% 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 2010 was 49.1 and median household income for 2009 was $43,685 per U.S. Census Bureau. CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of October 2010. Major Employers in Indian River County Number of Establishment Industry/Product Employees School District of Indian River County Government 2,080 Indian River County Government 1,411 Indian River Medical Center Health Care 1,334 Publix Supermarkets Food/Beverage 960 Piper Aircraft Manufacturer 850 Sebastian River Medical Center Health Care 600 John's Island Residential/Resort 550 City of Vero Beach Government 505 Visiting Nurse Association Health Care 475 Wal -Mart Retail 384 Disney's Vero Beach Resort Resort Hotel 300 Grand Harbor Management Developer 295 CVS Warehouse/Distribution Distribution 278 Sun Ag. Inc. Citrus, Agric. 240 Source: Indian River County Chamber of Commerce 2 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Population /Growth The City of Sebastian underwent significant growth through 2006 but has declined in the past couple of years. At this point in its development evolution, the City has an approximate "build -out" rate of 60 %. Consequently, the City continues to face challenges relative to growth management, as there is a large potential for it to grow and develop, both in residential and commercially zoned areas of the community. With such dynamics, it can be anticipated that proposals for new commercial and industrial facilities will likely be received in response to population growth. 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 City of Sebastian Population 2000 to 2010 30,000 0 20,000 c. 10,000 0 p" 0 o° o'` & �o �o Year Source: University of Florida, Bureau of Economic and Business Research 3 % Change fron 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% 2010 21,929 -3.49% City of Sebastian Population 2000 to 2010 30,000 0 20,000 c. 10,000 0 p" 0 o° o'` & �o �o Year Source: University of Florida, Bureau of Economic and Business Research 3 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET The Fiscal Year 2011/12 adopted budget 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 2011/12 is $19,876,053. The major components include the following: • Personal Services: This includes all the payroll cost for employees of the City, including overtime, part-time, temporary and all the related employee benefits. The budgeted amount for this fiscal year is $8,380,976. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training /travel expenditures. The budgeted amount for this fiscal year is $3,796,384. • Capital Budget: The Capital budget includes purchases of equipment, facilities and land, plus the construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount for this fiscal year is $1,935,500. • Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for this fiscal year is $1,745,198. • Grants Budget: This includes payments to other individuals or organizations. $70,000 is appropriated in this fiscal year. • Transfers Budget: These are made between budgeted funds and total $3,821,414 in this fiscal year. • Contingency /Reserve: The contingency /reserve appropriations are made up of unappropriated fund balances and are available to cover emergency expenses or revenue shortages. These appropriations total $126,581 this fiscal year. The percentages of each component of the total budget are presented in the graph below. 2 FY 2011/12 Total Appropriations Reserves Transfers 0.64% Grants 19.23% 0.35% Personal Services Debt Service 42.17% 8.78% Capital Outlay 9.74% Operating 19.10% 2 _-ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE] FY 2011/12 BUDGET SUMMARY FOR ALL FUNDS (I ) The difference between the transfers -in and the transfers -out represents transfers from the Cemetery Trust Fund. The Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2011/12 adopted budget. 5 SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS REVENUES: Taxes: Ad Valorem $ 2,757,335 $ - $ $ $ $ 2,757,335 Sales and Use Taxes - 2,941,900 2,941,900 Utility Service 2,550,000 - 2,550,000 Licenses and Permits 36,150 - 386,150 422,300 Intergovernmental Revenue 1,880,400 259,066 177,500 - 2,316,966 Charges For Services 284,603 - - 1,721,444 2,006,047 Fines and Forfeitures 74,000 8,000 - 82,000 Franchise Fees 1,352,200 - 1,352,200 Stormwater Assessment - 815,000 815,000 Recreation Impact Fees - 20,000 - 20,000 Miscellaneous Revenue 299,776 55,228 23,500 - 11,550 390,054 TOTAL REVENUES 9,234,464 4,099,194 23,500 177,500 2,119,144 15,653,802 Transfers -in (1) 687,000 - 1,435,914 1,700,500 - 3,823,414 Cash Balances Brought Forward - 359,478 3,042 - 36,317 398,837 TOTAL REVENUES, BALANCES AND TRANSFERS $ 9,921,464 $ 4,458,672 $ 1,462,456 $ 1,878,000 $ 2,155,461 $ 19,876,053 EXPENDITURE /EXPENSES: General Government $ 2,612,235 $ - $ 300 $ 98,000 $ - $ 2,710,535 Public Safety 4,429,395 - - 185,000 413,059 5,027,454 Physical Environment 976,100 126,122 500,000 - 1,602,222 Transportation 956,447 257,719 910,000 396,899 2,521,065 Culture and Recreation 886,287 - - 185,000 1,250,297 2,321,584 Debt Service - 265,792 1,462,156 - 17,250 1,745,198 TOTAL EXPENDITURE /EXPENSES 9,860,464 649,633 1,462,456 1,878,000 2,077,505 15,928,058 Transfers- Out(1) - 3,798,914 - - 22,500 3,821,414 Increases to Cash Reserves 61,000 10,125 - - 55,456 126,581 TOTAL EXPENDITURES /EXPENSES, TRANSFERS AND RESERVES $ 9,921,464 $ 4,458,672 $ 1,462,456 $ 1,878,000 $ 2,155,461 $ 19,876,053 (I ) The difference between the transfers -in and the transfers -out represents transfers from the Cemetery Trust Fund. The Cemetery Trust Fund is not a budgeted fund and therefore is not included in the FY 2011/12 adopted budget. 5 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SUMMARY OF REVENUES Total funding available to the city in FY 2011/12 from all sources are estimated at $19,876,053. As illustrated in the graph below, tax revenues make up approximately 41.97% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 11.82% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 10.21 % 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 2011/12 revenues compared to the FY 2010/11 budget. Intergovernmental Revenue has declined 29.7% due to lower receipts from grants related to the Airport. Licenses and Permits have an increase of 6.9% due to anticipated increases in construction activity. Franchise Fees has a decrease of 6.8% based on trend analysis and Miscellaneous Revenue has a decrease of 9.8% due to reductions in investment income. Recreation Impact Fee projections have been projected at the same level as FY 2010/11. Transfers -In has a decrease of 9.9% due to a reduction in transfers for capital projects. Balances Forward has a decrease of 62.2% due to lesser amounts brought forward in the Special Revenue Funds. Total Budeeted Revenue City of Sebastian, Florida Total Budgeted Revenue by Sources budget FY 2011/12 Budget Transfers -In Cash Forward % increase/ 18.10% 2.27% Miscellaneous FY 2008/09 FY 2009/10 1.94% FY 2011/12 Taxes Decrease Taxes 41.97% Recreation Impact Fee $ 10,219,302 0.10% $ 8,249,235 Stormwater Fees -4.5% 4.15% 508,866 388,099 Licenses and Permits Franchise Fees 422,300 $ 27,300 2.15 % 6.88% 2,799,142 3,270,854 Charges For Services Fines and Forfeitures 10.21% 0.42% Intergovernmental Charges For Services 11.82% The table presented below provides a summary of the changes in the FY 2011/12 revenues compared to the FY 2010/11 budget. Intergovernmental Revenue has declined 29.7% due to lower receipts from grants related to the Airport. Licenses and Permits have an increase of 6.9% due to anticipated increases in construction activity. Franchise Fees has a decrease of 6.8% based on trend analysis and Miscellaneous Revenue has a decrease of 9.8% due to reductions in investment income. Recreation Impact Fee projections have been projected at the same level as FY 2010/11. Transfers -In has a decrease of 9.9% due to a reduction in transfers for capital projects. Balances Forward has a decrease of 62.2% due to lesser amounts brought forward in the Special Revenue Funds. Total Budeeted Revenue on Actual Actual budget LSudget Budget increase % increase/ FY 2007/08 FY 2008/09 FY 2009/10 FY 2010/11 FY 2011/12 (Decrease) Decrease Taxes $ 10,000,771 $ 10,065,806 $ 10,219,302 $ 8,639,623 $ 8,249,235 $ (390,388) -4.5% Licenses and Permits 508,866 388,099 698,923 395,000 422,300 $ 27,300 6.9% Intergovernmental Revenue 2,799,142 3,270,854 2,299,529 3,295,482 2,316,966 $ (978,516) - 29.7% Charges For Services 2,140,741 1,750,066 2,379,319 1,937,389 2,006,047 $ 68,658 3.5% Fines and Forfeitures 65,246 88,938 67,600 73,500 82,000 $ 8,500 11.6% Franchise Fees 1,199,762 1,327,253 1,159,947 1,450,085 1,352,200 $ (97,885) -6.8% Stormwater Assessment 810,944 807,971 820,000 835,000 815,000 $ (20,000) -2.4% Recreation Impact Fee 32,825 13,975 100,000 20,000 20,000 $ 0.0% Miscellaneous Revenue 652,434 910,301 1,478,568 432,636 390,054 $ (42,582) -9.8% Total Operating revenues $ 18,210,731 $ 18,623,263 $ 19,223,188 $ 17,078,715 $ 15,653,802 $ (1,424,913) -9.1% Transfers -In 7,886,519 5,196,376 6,043,521 4,244,661 3,823,414 (421,247) -9.9% Balances Forward 1,760,667 4,370,837 1,707,926 1,055,578 398,837 (656,741) -62.2% Total Revenues $ 27,857,917 $ 28,190,476 $ 26,974,635 $ 22,378,954 $ 19,876,053 $ (2,502,901) -12.6% on CITY OF SEBASTIAN, FLORIDA 2011/2012 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)l requires cities to budget at least 95% of taxable value. In FY 2011/12 the City has budgeted at 95 %, or $2,757,335 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 28.0% of the City's General Fund revenues. The graphs below illustrate a significant increase in ad valorem revenues and property value until FY 2008/09. The FY 2011 /12 property value shows a decrease of 9.9% from the previous year final levy primarily due to changes and reductions in assessed values caused by the slowdown in the housing market. To maintain the same revenues as finally levied last year, a "rolled- back" rate of 3.7311 would have to be levied. The rolled back millage is defined as the tax rate necessary to generate the same amount of property tax dollars it received the previous budget year, excluding changes in taxable valuation resulting from new construction, annexation or de- annexation. In consideration of the economic downturn and the difficulties being experienced by the taxpayers, the recommended FY 2011/12 millage is the same 3.3041 as the prior year. A summary of the City's millage rates since 1986 is located in the schedule section of this document. 7 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Utilitv 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 2011/12, $1,413,000 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 25.7% of General Fund revenues. The graph below illustrates historical collections in Utility Services Tax, which is consumption driven. City of Sebastian, Florida Utility Services Tax $2,000,000 $1,750,000 -- - -- - ' $1,500,000 $1,250,000 - - - $1,000,000 - - - - $750,000 - - $500,000 - - - $250,000 $0 yo If, 1P �yo �yo �yo �yo �yo �yo �yo yo Communication Service Tax The Communication Service Tax replaced the franchise fee for dealers of communications services (including, but not limited to, phone and cable TV services). The tax in the city is 5.22% of the sales price on all taxable sales of communication services provided within the municipality. The revenue estimated for the FY 2011/12 is $880,000. The revenue estimate is based on trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The Communication Service Tax is recorded in the city's general fund. Discretionary Sales Tax The discretionary sales tax is the seventh -cent or an additional one -cent sales tax levied by Indian River County. Indian River County voters passed the Optional One -cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for 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 2011/12, $2,356,000 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The FY 2011/12 budget is projected only slightly above the estimate for FY 2010/11 in recognition of the economic slowdown. The Discretionary Sales Tax revenues are recorded in a special revenue fund. 8 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of such costs on ad valorem and other taxes. The graph below illustrates a steady increase in Optional One -Cent Sales Tax from FY 2002 through FY 2006. The decrease after FY 2006 reflects the slow down of the economy. City of Sebastian, Florida Discretionary Sales Tax 3,000,000 2,500,000 - - - 2,000,000 - - - - 1,500,000 - - - 1000,000 - - - $500, 00$00 K`L o`5 Ox o1b o° oA o° o° To To To �o Io Io Local Option Gas Tax The Local Option Gas Tax is a six -cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city's population and amount of annual transportation -type expenditures. The amounts available for distribution are affected by changes in consumer driving patterns caused by variations in fuel costs and general economic conditions. For FY 2011/12 the revenue is projected to be $585,900. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transportation expenditures, thus reducing the burden of such costs on ad valorem taxes. City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 - - $400,000 $200,000 $0 �o �o �o FRANCHISE FEES Franchise fees are paid by utility providers (electricity, solid waste) for their use of city streets and property in providing their services. The franchise fee is 6% of the utility provider's gross receipts. The majority part of the city's franchise fees revenues comes from electric franchise fees. Electric franchise fees have grown along with population over the last few years. The significant increase in FY 2006 reflects the construction and housing boom carried forward from the years before. For FY 2011/12, $1,285,200 is budgeted as electric franchise fees revenues. 9 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE The franchise fee revenues are recorded in the General Fund. The graph below illustrates a steady increase in electric franchise fees, which is population driven. City of Sebastian, Florida Electric Franchise Fees $1,500,000 $1,250,000 - - — $1,000,000 - - - - - -- $750, 000 $500,000 - $250,000 $0 & O`5 Off` 00 Olb 01 �O If If If INTERGOVERNMENTAL REVENUES Local Half -Cent Sales Tax Sales Tax, pursuant to Chapter 212 Florida Statutes, are collected by businesses and remitted to the State of Florida. In 1982, the Florida Legislature created the "Local Government Half -Cent Sales Tax Fund" program. The program is administered by the Florida Department of Revenue. Monies in this trust fund are distributed monthly to eligible counties and municipalities. The City receives the monthly distribution approximately two months after the retail sales take place. Each June, the Legislative Committee on Intergovernmental Relations (LCIR) provides a forecast of the estimated sales tax distribution. As part of the Half -Cent Sales Tax program, the Florida Legislature earmarks a percentage of the State sales tax collected in each county for distribution to cities in that county according to a population based formula (Florida Statute 218.61). As a result of legislation (HB 113 -A), effective July 1, 2004 the percentage of sales tax revenue allocated for distribution to cities was reduced from 9.653% to 8.814 %. Under the legislation, cities were to be "held harmless" by a corresponding increase in Municipal Revenue Sharing. The Local Half -Cent Sales Tax is recorded in the General Fund. The graph below illustrates a significant increase in the Local Half -Cent Sales Tax revenue from FY 2002 through FY 2006. The anticipated revenue for FY 2012 is based on trend analysis and the forecast provided by the Legislative Committee on Intergovernmental Relations (LCIR). The revenue estimate reflects the authorized changes in the State's sales tax share of the Local Government Half -Cent Sales Tax Program that are incorporated within Chapter 2003 -402, L.O.F (Laws of Florida) and Chapter 2003 -404, L.O.F. City of Sebastian, Florida Local Half -Cent Sales Tax $2,000,000 $1,500,000 -- - - - -- - -- - -- $1,000,000 - - $500,000 - -- - $0 O� O� Off` Ob Olb OA 10 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CHARGES FOR SERVICES Building Department Revenues The Building Department is an enterprise operation of the City. A major part of the Building Department Revenue sources is building permit fees. Building activities are very sensitive to economic changes, and this type of revenues can quickly decline if there is a downturn in the economy. The low interest rate environment and new annexations several years ago caused a substantial increase in citywide building activity but the City is experiencing a slowdown the past few years. The graph below illustrates this significant increase in the building permit fees from FY 2002 through FY 2004. The decrease in revenue for FY 2005 reflects the impact of the two major hurricanes that came through the city during the last month of the FY 2004. The decrease since FY 2006 reflects the slow down in the housing market. Building Department revenues are continuously monitored; any adjustments to reflect economic changes can be made during the budget year, if need be. City of Sebastian, Florida Building Permit Fees $1,500,000 $1,000,000 - - - - -- - -- 1 $500,000 -- - - - - - - -- - $0 ` o`' o° oA o1b ASSESSMENT Stormwater Assessment Revenues The City of Sebastian started to assess city residents Stormwater Utility Fees for the purpose of managing the City's stormwater system in Fiscal Year 2001/02. The fee is based on a single residential ERU in the amount of $4.00 per month, or $48.00 per year (City Ordinance 0- 01 -16, 0- 04 -15, and 0- 05 -16). This revenue source is used to provide a dedicated funding source for the purpose of managing the city's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, to regulate the use of the stormwater system, and perform routine maintenance and minor improvements. Revenue estimate is based on actual residential ERU as of August 31 st each year. For FY 2011/12, the revenue is estimated to be $815,000. This represents a reduction from FY 2010/11, primarily due to credits given to users that provide facilities that handle stormwater drainage on their property. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET The graph below illustrates collections of Stormwater Utility Fees. City of Sebastian, Florida Stormwater Utility Fees $850,000 — - $800,000 $750,000 $700,000 $650,000 -- - - $600, 000 o`� o`5 o°` & 00 0� ob oo ^o NN Nti FA FA FA F SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, operating departments /divisions (excluding the golf course, airport administration, and building department), and are all supported by the General Fund. The Exhibit S -1 on page 13 compares the revised General Fund departmental expenditure budget for the FY 2010/11 with the expenditure budget for FY 2011/12. • Total decrease of 5.86% for the General Fund reflects plans to continue 12 furlough days, no pay increases, plus employee reductions as a result of attrition and reductions in staffing over this past year. The MIS Director, Growth Management Director and Environmental Planner were let go mid- year as a preemptive move ahead of expected property tax revenue reductions. In the Police Department, two Captains and a Sergeant decided to retire in anticipation of State mandated changes to their retirement benefits and will not be funded next year. Through collective bargaining, there were also some other savings in police officer payroll costs. In the Road Maintenance Division of Public Works, a Maintenance Worker III position was eliminated after it became vacant during the year. A Maintenance Worker I and a Maintenance Worker III were also eliminated when they became vacant in the Stormwater Division. Other changes were to transfer a Maintenance Worker from the Stormwater Division to Fleet Management Division and to transfer a Maintenance Worker from the Recreation Division to Cemetery Division. Lastly, the position of Head Golf Professional was eliminated through attrition in the Golf Course. All these measures, as well as deferring non- critical equipment replacements and limiting appropriations for operating and maintenance accounts were necessary to reduce appropriations down to an acceptable level. • City Clerk increase of 11.58% was due to an increase in election costs. • City Attorney decrease of 14.37% is attributable to savings in contractual services expenses. • Management Information Services decrease of 36.52% is primarily due to the elimination of the Director's position. • In the Police Department, three positions are not being funded as the result of retirements of two Captains and a Sergeant and negotiated payroll changes. The combination of all divisions reflects a 7.87% decrease. • In Public Works, the transfer of an employee to the Fleet Management Division increased the budget by 41.01% but the combination of all Public Works Divisions reflects a 5.07% decrease. • Planning and Zoning decreased 28.84% due to the elimination of the Director's position. 12 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Exhibit S -1 Appropriation Comparison by Department/Division General Fund 13 FY 11/12 % Org FY 07/08 FY 08/09 FY 09/10 FY 10 /11 Adopted Increase Increase Code Description Actual Actual Actual Budget Budget Decease (Decrease) 0 1000 1 City Council $ 50,101 $ 51,313 $ 48,016 $ 49,708 $ 50,283 $ 575 1.16% 010005 City Manager 259,187 270,318 249,377 234,642 234,046 (596) -0.25% 010009 City Clerk 272,331 290,270 292,969 272,792 304,390 31,598 11.58% 0 100 10 City Attorney 215,665 184,450 104,585 125,785 107,710 (18,075) - 14.37% 010020 Administrative Services 660,776 556,216 489,026 478,562 477,869 (693) -0.14% 010021 Management Information Svs 222,868 262,444 265,376 248,908 157,996 (90,912) - 36.52% 010041 Police Administration 978,191 1,095,779 781,955 663,341 648,177 (15,164) -2.29% 010043 Police Operations 2,414,034 2,606,975 2,534,599 2,398,150 2,165,740 (232,410) -9.69% 010047 Police Detective Division 730,737 661,582 1,042,894 1,101,797 962,339 (139,458) - 12.66% 010049 Police Dispatch Unit 472,647 495,769 475,756 480,087 492,655 12,568 2.62% 010045 Code Enforcement Division 155,213 139,478 132,959 164,614 160,484 (4,130) -2.51% 010051 Engineering 453,985 - - - - - - 010052 Roads and Maintenance 739,238 1,241,246 914,388 867,504 758,719 (108,785) - 12.54% 010053 Stormwater Utility 1,275,691 1,268,576 1,055,577 1,092,457 976,100 (116,357) - 10.65% 010054 Fleet Management 158,370 218,740 210,676 140,219 197,728 57,509 41.01% 010056 Facilities Maintenance 264,322 275,126 235,324 252,565 234,608 (17,957) -7.11% 010057 Parks and Recreation 1,100,415 1,148.407 983,198 927,627 886,287 (41,340) -4.46% 010059 Cemetery 198,134 167,293 142,586 105,232 160,526 55,294 52.54% 010080 Planning and Zoning 382,516 380,503 410,049 348,734 248,150 (100,584) - 28.84% 0 10099 Non-Departmental 771,776 710,713 622,565 552,107 636,657 84,550 15.31% Total General Fund Expenditures $11,776,197 $ 12,025,198 $ 10,991,875 $10,504,831 $ 9,860,464 $ (644,367) -5.86% 13 :C,-.TY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE Exhibit S -2 compares the revised General Fund expenditure by category budget for FY 2011/12 with the expenditures budget for FY 2010/11. ❑ Salaries and benefits category reflects a reduction of 7.50% due to reductions in personnel and wages. ❑ Operating expenditures decreased .38% mainly due to further reductions in operating and maintenance accounts, which reflects that departments will continue to limit spending. ❑ Capital outlay reflects a 44.89% decrease mainly due to minimal budgets for new capital outlay items and only minimal replacements. Exhibit S -2 Appropriation Comparison by Category General Fund FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 11/12 Increase Increase By Major Category Actual Actual Actual Budget Budget Decease (Decrease) Salaries and Benefits $ 8,728,170 $ 9,113,545 $ 8,534,921 $ 8,154,390 $ 7,543,163 $(611,227) - 7.50% Operating Expenditures 2,824,350 2,808.158 2,353,221 2,296,006 2,287,301 (8,705) - 0.38% Capital Outlays 223,676 103,494 103,733 54,435 30,000 (24,435) - 44.89% Total $ 11,776,195 $ 12,025,198 $ 10,991,875 $ 10,504,831 $ 9,860,464 $(644,367) -6.13% 14 2-ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Exhibit S -3 compares the revised total expenditure budget for FY 2011/12 with the approved expenditure budget by fund for FY 2010/11. Special Revenue Funds Local Option Gas Tax Exhibit S -3 760,251 Total Budget Comparison by Fund 1,991,024 FY 07/08 FY 08/09 FY 09/10 Discretionary Sales Tax Actual Actual Actual FY 11/12 Expenditures/ Expenditures/ Expenditures/ FY 10 /11 Adopted Increase Fund name Expenses Expenses Expenses Budget Budget Decease General Fund $ 11,776,197 $ 12,025,198 $ 10,991,875 $ 10,504,831 $ 9,860,464 $ (644,367) Special Revenue Funds Local Option Gas Tax 600,737 760,251 1,770.516 1,991,024 648,511 (1,342,513) Discretionary Sales Tax 3,556,652 2,779,369 2,492,641 2,164,057 2,390,391 226,334 Recreation Impact Fee (1) 357,993 177,724 19.299 261,000 185,000 (76,000) Stormwater Utility Fee 1,006,135 1,038,941 1,057,305 1,287,604 938,623 (348,981) Law Enforcement Forfeiture Fund (2) 85 26,209 6,015 - - Riverfront CRA 853,911 227,470 3,295,486 410,727 286,022 (124,705) Debt Service Funds Discretionary Sales Surtax Revenue Bonds 1.041.294 1,181,903 1,024,463 1,019,579 1,022,333 2,754 Stormwater Utility Revenue Bonds 441,748 441,010 438,360 439,911 440,123 212 Capital Project Funds (3) 5,392.666 6.383,101 2,987,308 3.231.500 1,878,000 (1,353,500) Enterprise Funds Golf Course Fund (4) 1,694,340 2,055,219 1,311,160 1,262,979 1,250,297 (12,682) Airport Fund (5) 724,246 434,766 409,494 395,070 436,649 41,579 Building Department (6) 594,039 521,535 484,694 465,740 413,059 (52,681) Total All Funds $ 28,040,043 $ 28,052,695 $ 26,288,616 $ 23,434,022 $ 19,749,472 $(3,684,550) (1) General Fund decreased due to staffing reductions necessary to deal with lower property tax receipts. (2) Local Option Gas Tax decreased because of expenditures on paving projects during FY 2010/11. (3) Other Special Revenue Funds decreased due to reduced transfers for capital projects. (4) Capital Project Funds decrease due to a reduction in amounts allocated for planned projects. (5) Golf Course Fund decreased primarily due to a reduction in staffing. (6) Airport Fund increased due to payments due on advances from the Discretionary Sales Tax Fund and transfers to the Airport Capital Projects Fund. (7) Building Department decreased primarily due to a reduction in staffing. 15 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE 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 fiend balance and projected fund balance change for each individual fund. Exhibit S -4 Snerial Revenue Funds Local Option Gas Tax (2) 82,579 1,392,654 Change in Fund Balance 598,253 (648,511) Balance Balance Balance 958,676 Projected Percentage 9/30/2009 9/30/2010 9/30/2011 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2012 Prior Year General Fund * (1) 1 5,051,894 1 4,896,188 1 4,711,3771 9,921,464 1 (9,860,464)F 4,772,378F 1.3% Snerial Revenue Funds Local Option Gas Tax (2) 82,579 1,392,654 50,671 598,253 (648,511) 413 - 99.2% Discretionary Sales Tax (3) 958,676 420,419 296,917 2,380,150 (2,390,391) 286,676 -3.4% Recreation Impact Fee (4) 1,087,353 1,106,310 436,731 28,500 (185,000) 280,231 - 35.8% Stormwater Utility Fee Fund (5) 787,481 588,841 316,537 818,450 (938,623) 196,364 - 38.0% Law Enforcement Forfeiture Fund 57,859 77,418 1 80,062 10,125 0 90,187 1 12.6% Riverfront CRA (6) 984,638 682,591 1 498,934 1 263,716 1 (286,022)1 476,628 1 4.5% np.ht Service Funds Bonds 1 1,409,493 1 1,554,654 1 1,542,409 1 1,019,791 1 (1,022,333) 1,539,867 Stormwater Utility Revenue Bonds 1 144,635 1 182,951 1 183,020 1 439,623 1 (440,123)1 182,520 1 C'anital Proiert Funds General Capital Project 0 0 0 283,000 (283,000) 0 n/a Capital Improvements 401,402 290,000 0 180,000 (180,000) 0 n/a Transportation Improvements 567,307 488,988 0 600,000 (600,000) 0 n/a Stormwater Improvements 2,080,225 157,471 0 500,000 (500,000) 0 n/a Enternrise Funds Golf Course Fund (7) (67,076) (335,947) (249,485) 1,305,753 (1,250,297) (194,029) - 22.2% Airport Fund (8) (51,652) (51,665) (57,243) 424,241 (436,649) (69,651) 21.7% Building Department (9) 636,483 1 518,790 431,386 389,150 (413,059) 407,477 -5.5% (1) General Fund projected fund balance is projected to increase $61,000 based on setting aside a contingency for expected savings from negotiated reductions in supplemental pay previously made to police officers and adopting the same millage of 3.3041. (2) The Local Option Gas Tax fund balance decreases due to revenues declining to levels less than needed for payments on the Paving Note and needed for operating costs. (3) Discretionary Sales Tax projected fund balance decreases slightly in FY 2012 due to amounts allocated for eligible capital projects exceeding projected revenues. (4) Recreation Impact Fee expenditures on projects are also greater than anticipated revenues. (5) Stormwater Utility Fee Fund revenues have declined below amounts needed for debt service and the amounts that are being transferred to General Fund. Thus, accumulated fund balances are being used until this disparity can be corrected. (6) Riverfront CRA balances are also anticipated to reduced by project amounts being greater than anticipated revenues. (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, as it needs to fund capital expenditures. (9) Building Department Fund Balance continues to the decline in the number of permits being issued. 16 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERSONNEL SUMMARY BY DEPARTMENT/DIVISION As with any service organization, personnel costs are a significant part of the total operating budget of the city. For FY 2011/12, total personnel costs are approximately 42.2% of the city's total budget. Exhibit S -5 provides a comparison of staffing levels in recent years. Exhibit S -5 RECOMMENDED FULL -TIME AND PART -TIME POSITIONS Summary of Chances 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 Summary of Changes for FY 2011/12 MIS - Elimination of MIS Director Position Growth Management - Elimination of Growth Management Director and Enviromental Planner Positions Police Operatons - Elimination of Captain Position /Elimination of Sergeant Position Police Detectives - Elimination of Captain Position Roads & Maintenance - Elimination of (1) Maintenance III Position Stormwater - Eliminations of (1) Maintenance III and (1) Maintenance I positions Parks & Rec - Transfer of (1) Maintenance I Position to Cemetery Golf Course Administration - Elimination of Asst. Pro Position, Addition of part-time cashier position 17 Actual Amended Budget Budget Increase/ FY 2008/2009 FY 2009/10 FY 2010/1011 FY 2011/2012 (Decrease) Department/Division F/T P/T F/T P/T F/T P/T F/T P/T F/T P/T City Council 0 5 0 5 0 5 0 5 0 0 City Manager 2.5 0 2.5 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 0 0 City Attorney 2 0 0 0 0 0 0 0 0 0 Administrative Services 0 0 5 0 5 0 5 0 0 0 Finance 5 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 0 3 2 2 2 (1) 0 Human Resources 2 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 5 0 4 0 2 0 (2) 0 Police Administration 9 8 7 0 7 0 7 0 0 0 Police Operations 30 1 27 1 27 1 25 1 (2) 0 Police Detectives 6 0 10 8 10 8 9 8 (1) 0 Police Dispatch 9 1 9 1 9 1 9 1 0 0 Code Enforcement 2.5 0 2.5 0 3 0 3 0 0 0 Engineering 5 4 0 0 0 0 0 0 0 0 Roads & Maintenance 10 0 12 0 12 0 11 0 (1) 0 Stormwater Utility 11 0 12 0 12 0 9 0 (3) 0 Fleet Management 3 1 3 1 2 1 3 l 1 0 Parks & Recreation 15 17 14 18 12 18 11 18 (1) 0 Cemetery 2 0 2 0 1 0 2 0 1 0 Facilities Maintenance 2 0 2 0 2 0 2 0 0 0 Golf Course Administration 3 5 3 2 3 2 2 3 (1) (1) Golf Course Carts 0 7 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 3 0 0 0 Building Department 5 0 5 0 5 0 5 0 0 0 SUB - TOTALS 138 49 130 49 125 51 115 52 (10) (1) TOTALS 187 179 176 167 (11) Summary of Chances 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 Summary of Changes for FY 2011/12 MIS - Elimination of MIS Director Position Growth Management - Elimination of Growth Management Director and Enviromental Planner Positions Police Operatons - Elimination of Captain Position /Elimination of Sergeant Position Police Detectives - Elimination of Captain Position Roads & Maintenance - Elimination of (1) Maintenance III Position Stormwater - Eliminations of (1) Maintenance III and (1) Maintenance I positions Parks & Rec - Transfer of (1) Maintenance I Position to Cemetery Golf Course Administration - Elimination of Asst. Pro Position, Addition of part-time cashier position 17 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Primarily due to the results of declining property tax values, the FY 2011/12 budget reflects a reduction of ten full -time positions and one part-time position. The total authorization of 141 full -time equivalent (FTE) positions will serve an estimated population of 21,929. This results in a staffing ratio of 6.43 FTE's per 1,000 population. From the chart and graph below, the decreasing trend for the past few years is illustrated. It is projected that this trend will continue in future years due to limitation the State has placed on the amount of increase in ad valorem taxes allowed with a simple majority vote of the City Council. It will continue to be a challenge for the City to maintain the current service level with fewer resources. Year FTE Population FY 2002 157.00 16,667 FY 2003 159.50 17,167 FY 2004 163.00 18,425 FY 2005 175.50 19,365 FY 2006 180.50 20,048 FY 2007 183.00 21,666 FY 2008 170.00 22,426 FY 2009 162.50 22,426 FY 2010 154.50 22,924 FY 2011 150.50 22,722 FY 2012 141.00 21,929 Number of FTE Per Thousand 9.4198 9.2911 8.8467 9.0627 9.0034 8.4464 7.5805 7.2461 6.7397 6.6235 6.4298 Authorized Staffing Full -time Equivalent Per 1000 population 10 -Year Fiscal History 10.000 -- 8.000 -- - 6.000 -- - - - - I 4.000 -- 2.000 - - - 0.000 & o�O ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo ,yo �� �" ti� 18 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET DEBT OBLIGATIONS Deht T.imits 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. Type of Debts Limits Actual as of 9/30/10 General Obligation debt 5% of the assessed valuation of 0% taxable property Maturity to 15 years General Fund Debt Expense 8% of the General Fund 0% expenditure budget Variable Rate Debt 15% of the total debt outstanding 0% "Pay As You Go" Financing 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, 2011. 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 Initial Principal Initial Principal Remaining Interest Final Bond Ratingi Security Debt Description Amount 9/30/2011 Rate Maturity Insurer Pledge Infrastructure Sales Surtax Revenue Bonds, Infrastructure Sales Series 2003 $9,500,000 $5,035,000 2% to 4.125% 2018 AAA /MBIA Surtax revenues Stormwater Utility Revenue Bonds, Series 2003 $5,630,000 $3,785,000 2% to 4.2% 2022 AAA /MBIA Stormwater utility fees Infrastructure Sales Surtax Revenue Bonds, Infrastructure Sales Series 2003 A $2,125,000 $1,180,000 2% to 4% 2018 AAA /Ambac Surtax revenues Paving Improvements Promissory Notes 2010 $2,462,000 $2,246,000 4.01% 2021 N/A Local Option Gas Tax 19 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI • HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20, 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 City Administrative Services Department, with support and direction from 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, Planning and Zoning 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. 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. 22 City of Sebastian, Florida Financial Policies 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. Retirement programs will be funded at 100% of the obligations calculated annually. The defined benefit pension plan will be funded in accordance with the required annual contribution calculated by an independent actuary. 10. 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. 11. 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 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. However, in most cases revenue is recognized only after it is measurable and actually available. The budgets for the proprietary funds — Golf Course, Airport and Building Department — are prepared using the accrual basis of accounting. Proprietary funds also recognize expenses as encumbered when a commitment is made (e.g., through a purchase order). Revenues, on the other hand, are recognized when they are obligated to the City. Purchase orders for goods and services received prior to the end of the current fiscal year will be eligible for payment immediately following the close of the fiscal year. Encumbrances for all other 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 Administrative Services Department will monitor each fund and make timely budgetary recommendations and adjustments to be sure no 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 focus on goals, objectives, programs, and performance indicators. The budget will provide adequate funding for maintenance and replacement of capital plant and equipment. Budget Amendment I . Total fund appropriations changes and uses of contingency appropriations are approved by the City Council. 2. 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. 3. 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 I, 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 City Finance Director shall provide recommended changes to the City Manager for any changes to the Fund Balance Policies and Use of Surplus Policies based on needs identified in this analysis. General Fund committed fund balances will be maintained at greater than or equal to thirty percent (30 %) of the annual General Fund total expenditures budget, less debt service, interfund transfers and capital expenditure. This approximates three months of working capital and will be used for unforeseen or emergency events, such as natural disasters or major changes in weather patterns, as well as a cushion for revenue shortfalls or expenditure overages. 24 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 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: -30- Capital Replacement Programs. After General Fund reserves have been met, excess reserves may be budgeted to implement capital replacement programs (e.g., vehicle and equipment replacement and facility maintenance). ➢ Cash Payments for Capital Improvement Program Projects. Using cash to purchase capital items that are budgeted to be purchased with the proceeds from any debt will reduce the future debt burden of the City. This strategy may be combined with retirement to reduce future debt service after performing a financial analysis to determine the greatest net present value savings. ➢ Cemetery Permanent Trust Fund. After all other needs have been satisfied, excess surpluses may be transferred to the Cemetery Permanent Trust Fund that has been established to care for the Cemetery. The amounts transferred shall be deemed corpus to the Cemetery Trust fund for future earnings growth to fund Cemetery care and maintenance. ➢ Riverfront Redevelopment Agency. After all other needs have been satisfied; excess surpluses may be transferred to the Riverfront Redevelopment Agency that has been established to provide infrastructure and public facility needs in that area. 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 of collected revenue. 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 of collected revenue 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 stormwater improvements, then; 4. fund other 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 of collected revenue. 25 City of Sebastian, Florida Financial Policies Performance Measurement Policies Establishing Performance Requirements Annually, each department shall develop departmental performance measures that correspond with the department programs and file them with the City Manager's Office. Goals should be related to core services of the department and should reflect stakeholder needs. The measures should be of a mix of different types, including effectiveness, efficiency, demand and workload. Measures should have sufficiently aggressive "stretch" goals to ensure continuous improvement. ➢ Workload — Measures the quantity of activity for a department (e.g., number of calls responded to). ➢ Demand — Measures the amount of service opportunities (e.g.. total number of calls). ➢ Efficiency — Measures the relationship between output and service cost (e.g., average cost of the response to a service call). ➢ Effectiveness — Measures the impact of an activity (e.g., percent of people who feel safe). Department Directors shall establish performance measures for each program within their department to monitor and project program performance. These must be linked to the departmental goals and objectives 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 City 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 (ROl) Analysis; ❖ Five -Year Financial Plan — Multi -year forecasting of revenues and expenditures; ❖ Ten -Year Fleet Replacement Program — Equipment maintenance and replacement schedule 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; 26 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. The originating department of the capital improvement project will identify the estimated costs and impacts on revenue and operating costs for each capital project proposal. 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 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 forecast capital replacement and maintenance needs for at least five -year periods and update this projection each year. From this, a maintenance and replacement schedule shall be developed and implemented. Funding for capital replacement may be obtained through excess 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 and minimize future maintenance and replacement costs. Physical Inventory An annual physical inventory 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. Further detail on capital purchases and dispositions is detailed in a separately published policy. 27 City of Sebastian, Florida Financial Policies Debt Management Policies Market Review The City Finance Director, in conjunction with the Financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a present value savings of three percent (3 %) over the life of the respective issue, at a minimum, must be attainable. Capital Improvements, equipment and facility projects shall be classified into "pay -as- you -go" and "debt financing" classifications. Pay -as- you -go capital items will be $150,000 or less with lives of ten years or less. Debt financing will only be used for major, non - recurring items with a minimum of ten (10) years useful life. Debt Financing for Capital Assets 1. Short -term Borrowing Short -term borrowing or lease /purchase contracts should be considered for financing major operating capital equipment when the Finance Director, along with the City's Financial Consultant determines that this is in the City's best financial interest. Lease /purchase decisions should have the concurrence of the appropriate department /division head and should consider the net cost after factoring in anticipated maintenance expenditures. 2. Issuance of Debt When the City finances capital projects by issuing bonds, it shall amortize the debt over a term not to exceed the average useful life of the project(s) financed. The City shall confine long -term borrowing by bond financing to capital improvements and projects with useful lives in excess of twenty (20) years. Consideration of bank notes will be given for financing over shorter periods. 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 Finance Director, along with the 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 Finance Director shall coordinate all communications to ensure a professional and factual response to any inquiries. The City shall follow a policy of "full disclosure" in its Comprehensive Annual Financial Report and bond prospectuses. 28 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 at a level that fully supports the total direct and indirect costs of operation, including debt service and 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 — Planning too] prepared and used by the Administrative Services Department to forecast and project various funds (General, Local Option Gas Tax, Discretionary Sales Tax, Recreation Impact Fees, Riverfront CRA, Stormwater Utility, Golf Course, Building, and Airport); ➢ Financial Trend Monitoring System — Set of financial trends and ratios used as leading indicators and as a measurement of relative performance. ➢ Revenue Manual — Guide to the major revenue sources that indicates the source, calculation, legal requirements, historical trends 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 City 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. 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 safety, liquidity and optimal return on the City's investments. Further details on allowed investments is contained in a separately published policy. Investment Analysis The City Finance Director 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 Finance Director shall prepare quarterly investment portfolio reports containing information on the securities being held and the overall performance of the fund. 29 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 allocated by the City Council for any legal public purposes. ❑ 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. 30 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 the 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 statements 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. 31 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE Capital Proiect Funds - These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities, except those financed by enterprise funds. General Capital Projects Fund (310) — This fund is used to account for major capital equipment purchases and general capital construction projects. Governmental resources or State and Federal 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 parks and recreational facilities. 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. Governmental resources 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. Capital projects are normally funded with airport revenues leveraged with proceeds from State and Federal grants. 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. The principal on the non - expendable principal portion of the trust may not be spent but the interest on it can be used to make capital improvement and maintain the community cemetery. The principal and interest on the expendable portion may both be used for capital incidental to providing additional interment sites for future sale. 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. 32 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART I CITIZENS OF I SEBASTIAN CITY COUNCIL BOARDS & COMMISSIONS CITY CITY CITY CLERK I I MANAGER I I ATTORNEY ADMINISTRATIVE COMMUNITY POLICE PUBLIC WORKS SERVICES GOLF COURSE DEVELOPMENT ADMINISTRATION ROADS & MAINTENANC FINANCE AND PLANNING OPERATIONS E ACCOUNTING AND ZONING STORMWATERI t-1 R SOURCES I D PAIRTM NT I I DETECTIVE I 1h1 N SOYSTEMS N I FLEET AIRPORT I DISPATCH MANAGEMENT FACILITIES PROJECT ECONOMIC CODE MAINTENANCE MANAGEMENT DEVELOPMEN ENFORCEMENT PARKS & RECREATION CEMETERY 33 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI 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. 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 Planning and Zoning 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 Fleet Management 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 W, I FISCAL YEAR 2011 -2012 BUDGET CALENDAR DATE DAY EVENT 03/22/11 Tuesday Budget Review Advisory Board @6:00pm — I' Quarterly Report Review /Budget Calendar Review 03/23/11 Wednesday City Council @6:30pm — 1" Quarterly Report approval/Budget Calendar Approval 04/01/11 Friday Departments receive instructions on Capital Improvement Program 04/15/11 Friday Budget Instruction Packets distributed to Department Directors 04/15/11 Friday Departments submit Capital Improvements Program Request to Finance Director 06/07/11- 06/09/11 Tuesday - Thursday City Manager review with Departments on Budget and Capital Improvements Program 05/24/11 Tuesday Budget Review Advisory Board @6:00 pm — 2 "d Quarterly Budget Report 05/25/11 Wednesday City Council Oa 6:30pm — 2 "d Quarterly Budget Report Review 06/01/11 Wednesday Estimate of Property Value received from Property Appraiser 06/09/11 Thursday Budget Review Advisory Board @6:00pm — Budget Discussion 06/17/11 Friday City Manager's Budget Projections sent to Budget Review Advisory Board 06/28/11 Tuesday Budget Review Advisory Board @6:00pm — Review Recommended Budget 06/28/11 Friday Form DR -420 Certified Taxable Values received from Property Appraiser 07/15/11 Friday City Manager's Recommended Budget submitted to City Council 07/19/11 Tuesday Budget Review Advisory Board @6:00pm — Final Discussion on Report to City Council 07/25/11 Monday Parks and Recreation Board — Discussion of Recreation Impact Fee Capital Improvements 07/27/11 Wednesday City Council @6:30pm — Final Report by Budget Review Advisory Board 07/27/11 Wednesday City Council @6:30pm —Approval of Proposed Millage 07/27/11 Wednesday Capital Improvements Program submitted to Planning Board 07/28/11 Thursday Form DR -420 Certification of Proposed Millage delivered to Property Appraiser 08/04/11 Thursday Planning Board @7:00pm — Approval of Capital Improvements Program 08/10/11 Wednesday City Council @6:30pm — Discussion of Capital Improvements Program 08/16/11 Tuesday Budget Review Advisory Board @6:00pm — 3`d Quarterly Report Review 08/22/11 Monday City Council @5:30pm — Special Meeting/Workshop on Proposed Budget 08/24/11 Wednesday City Council @6:30pm — 3`d Quarterly Report Approval 09/01/11 Thursday Final Adoption of County School Board Budget @7:00pm 09/07/11 Wednesday First Public Hearing on County Budget @5:OIpm 09/14/11 Wednesday Final Adoption of County Budget @5:OIpm 09/19/11 Monday City Council @5:30pm — Special Meeting for First Public Hearing on City Budget and Approval of Capital Improvements Program 09/24/11 Saturday Advertising of the Final Millage Rate and City Proposed Budget 09/28/11 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 09/29/11 Thursday Resolutions Adopting Final Millage and Budget sent to Property Appraiser and Tax Collector 35 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 City Administrative Services Department works closely with department/divisions to formulate performance measures for the upcoming fiscal year and assist with proposed personnel changes. 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 City Administrative Services Department analyze proposed personnel changes, operating and capital budget requests; review service levels and compile revenue estimates. Budget recommendations regarding proposed personnel changes and capital request are based on: l) 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 proposed personnel changes are reviewed with department directors. In June, a briefing on the general status and relevant issues regarding the current year's budget is provided to the Budget Advisory Committee. In July, 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 City Manager's presentation and Budget Advisory Committee's comments and recommendations to the City Council in August at a special budget workshop. The workshop provides council members an opportunity to review the budget submission and capital improvement program to ensure that the requests meet the best interests of the City of Sebastian and its citizens. 36 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL IBUDGETJ The final step before budget adoption is to hold two formal 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 discusses the proposed millage and tentative budget and announces the percent difference the proposed millage is from the rolled -back rate. 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, monitor 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 are listed below: 1. Total fund appropriations changes must be approved by the City Council. 2. Uses of contingency appropriations must be 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 reviewed by the Budget Advisory Committee and then 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. 37 HOME OF PELICAN ISLAND This Page Intentionally Left Blank 38 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2011 -2012 is $9,921,464. 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 the Local Half - Cent Sales Tax and Municipal Revenue Sharing. Transfers -In from other funds represent 6.9% of revenues for the General Fund. Table G -1 and Table G -2 presented on the following pages compare the Fiscal Year 2011 -12 estimated revenue sources with budget and actual of prior years. General Fund Revenues Source of Funds Charges For Services 2.9% Transfers -In Fines and Forfeitures 6.9% 0.7 % Miscellaneous Franchise Fees Revenue 13.6% 2.8% Intergovernmental Revenue 19.0% Utility Service Tax Licenses and Permits 25 7% 0.4% Ad Valorem Taxes 28.0% City services are provided mainly through the General Fund revenues. The graph presented below shows that 44.6% 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, culture & recreation, and physical environment. General Fund Expenditure Use of Funds Culture and Recreation Transportation 89% General Government 9 Physical .6 26.9% Environment 9.8% Public Safety 44.6% 39 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI TABLE G -1 GENERAL FUND REVENUE Code: 001501 e Fiscal Year 2011 -2012 proposed budget for General fund Revenue and Other Sources is $9,921,464. This is $200,556 less than projected actual 2010- 11 General fund revenue of $10,122,020. Amended Projected FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 /11 FY 10 /11 FY 11/12 Description Actual Actual Actual Actual Budget Actual Budget Difference axes and franchise fees $ 7,860,179 $ 8,096,206 $ 7,945,511 $ 71400,140 $ 7,179,708 $ 6,820,353 $ 6,684,535 $(135,818) icenses and permits 186,875 160,947 29,151 33,182 44,650 36,600 36,150 (450) iter- governmental revenue 2,221,215 2,141,810 2,000,872 1,997,119 1,836,540 1,878,240 1,880,400 2,160 'barges for service 387,058 319,123 288,881 282,530 286,550 284,900 284,603 (297) ines and forfeits 64,463 46,132 59,411 71,415 65,500 74,500 74,000 (500) Merest earnings 340,759 202,382 194,126 142,362 89,500 92,000 92,000 - .ents and royalties 95,877 99,284 80,652 80,178 80,800 81,400 81,400 ales ofassets 33,553 14,168 9,009 27,114 22,500 22,000 22,000 'ontributions /donations 32,876 33,882 28,462 13,442 54,888 49,300 33,376 (15,924) Ither miscellaneous revenues 40,745 40,644 76,405 23,799 90,436 46,000 46,000 Total revenues $11,263,600 $11,154,578 $10,712,480 $10,071,281 $ 9,751,072 $ 9,385,293 $ 9,234,464 $(150,829) iterfund transfers 727,860 536,538 821,538 764,888 736,727 736,727 687,000 (49,727) lecrease in Fund Balance 88,337 85,079 491,180 155,706 17,032 184,811 (0) (184,811) Total revenues and other sources $12,079,797 $11,776,195 $12,025,198 $10,991,875 $10,504,831 $10,306,831 $ 9,921,464 $(385,367) :al Year 2011 -12 Adopted Budget: or Current Level Changes from 2010 -11 Projected Revenues: 1. Taxes and franchise fees - Decrease results from decrease in property values. Same 3.3041 millage as last year. 2. Licenses and permits - Slightly decreased from FY 10 /11 projected. 3. Intergovernmental - Minor increase based on trend analysis. 4. Charges for service - Slight decrease from FY 10 /11 projected. 5. Fines and forfeits - Projection slightly less than FY 10 -11. 6. Interest earnings - No change anticipated from FY 10 /11. 7. Rents and royalties - No change anticipated from FY 10 /11. 8. Sales of assets - Projection remains unchanged for FY 11 -12. 9. Contributions/Donations -Some decrease expected for FY 11 -12. 10. Other miscellaneous revenues -No change anticipated from FY 10 /11. 11. Interfund transfers - Projection slightly less than FY 10 /11. 40 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET TABLE G -2 General Fund Revenues Detail GENERAL FUND REVENUE DETAIL Code: 001501 41 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 4,634,338 4,225,106 3,716,797 3,097,353 3,097,353 2,757,335 311001 Delinquent Ad Valorem Taxes 2,906 41,236 15,305 15,000 15,000 15,000 311002 Penalty on Delinquent Taxes 8,419 10,458 2,296 10,000 10,000 10,000 TOTAL AD VALOREM TAXES 4,645,663 4,276,800 3,734,398 3,122,353 3,122,353 2,782,335 FRANCHISE FEES 313100 Electric Franchise Fees 1,140,994 1,260,484 1,159,433 1,385,000 1,200,000 1,285,200 313700 Solid Waste Franchise Fees 58,768 66,769 69,259 65,085 67,000 67,000 TOTAL FRANCHISE FEES 1,199,762 1,327,253 1,228,692 1,450,085 1,267,000 1,352,200 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,130,033 1,174,792 1,305,187 1,462,000 1,300,000 1,413,000 314300 Water Utility Service Tax 217,920 219,953 222,524 220,570 226,000 232,000 314800 Propane Utility Service Tax 30,408 29,606 22,098 29,000 25,000 25,000 314950 CST Revenue Sharing 872,420 917,107 887,241 895,700 880,000 880,000 TOTAL UTILITY SERVICE TAXES 2,250,781 2,341,458 2,437,050 2,607,270 2,431,000 2,550,000 TOTAL TAXES & FRANCHISE FEES 8,096,206 7,945,511 7,400,140 7,179,708 6,820,353 6,684,535 LICENSES AND PERMITS 321000 Business Taxes 107,083 0 0 0 0 0 322060 Driveway Permit Fees 7,600 5,925 10,405 7,500 7,500 7,500 322075 Reinspection Fees 70 0 0 0 0 0 322700 Accessory Structure 100 100 300 0 700 250 322900 Other Permits & Fees 1,877 2,256 2,191 1,750 2,000 2,000 329100 Zoning Fees 18,017 7,800 7,381 12,000 7,500 7,500 329200 Site Plan Review Fees 16,450 7,300 7,445 12,000 7,500 7,500 329300 Plat Review Fees 2,950 750 1,200 5,000 5,000 5,000 329400 Plan Checking Fees 5,200 3,400 2,600 5,000 5,000 5,000 329500 Alarm Permits 1,500 1,320 1,460 1,200 1,200 1,200 329600 De- Watering Permits 100 300 200 200 200 200 TOTAL LICENSES AND PERMITS 160,947 29,151 33,182 44,650 36,600 36,150 41 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI General Fund Revenues Detail - Continued 42 FY 10 /11 FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 Adopted FY 10 /11 Adopted Number Description Actual Actual Actual Budget Projected Bud et INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant - Public Safety 19,458 41,743 31,218 40,000 40,000 40,000 331204 Fed - LLEBG 0 0 5,834 5,000 5,000 5,000 331901 FEMA - Federal Grant 9,946 0 0 0 0 0 TOTAL FEDERAL GRANTS 29,404 41,743 37,052 45,000 45,000 45,000 STATE SHARED REVENUES 335120 Municipal Revenue Sharing 424,592 373,205 376,297 345,000 375,000 375,000 335122 8th Cent Motor Fuel Tax 159,488 149,968 154,094 142,000 155,000 155,000 335140 Mobile Home Licenses 9,844 9,621 9,545 11,000 9,700 9,700 335150 Alcohol Beverage Licenses 10,275 10,700 10,850 10,700 10,700 10,700 335180 Local Half -Cent Sales Tax 1,385,407 1,277,853 1,274,429 1,282,840 1,282,840 1,285,000 335200 Police Pension State Shared Revenue 122,800 137,782 134,852 0 0 0 TOTAL STATE SHARED REVENUES 2,112,406 1,959,129 1,960,067 1,791,540 1,833,240 1,835,400 TOTAL INTER -GOV'T REVENUE 2,141,810 2,000,872 1,997,119 1,836,540 1,878,240 1,880,400 CHARGES FOR SERVICES 341910 Sales -Maps & Publications 157 25 0 50 0 0 341920 Cert. Copying, Record Search 2,467 2,171 1,318 1,800 1,500 1,500 341930 Election Fees 549 488 305 0 0 0 342100 PD Overtime Service Fees 13,184 5,025 26,230 14,000 12,000 12,000 342200 PD Fingerprinting 1,367 1,643 1,190 1,200 1,400 1,200 343805 Cemetery Fees 12,791 11,549 9,129 10,000 10,000 10,000 347550 Skate Facility Fees 8,637 6,358 3,885 6,500 7,000 6,500 347555 Tennis Facility Fees 22,407 18,910 20,130 21,000 21,000 21,000 347556 County Impact Fees Admin. Fees 11,890 2,325 2,211 5,000 5,000 5,000 347557 Community Center Rec Revenues 40,444 38,947 35,820 40,000 40,000 40,000 349140 RRD- Management Fees 12,826 13,202 13,202 13,202 13,202 13,202 349410 Golf Course - Management Fees 50,036 49,509 54,460 59,906 59,906 65,897 349450 Airport- Management Fees 50,036 52,592 36,656 42,980 42,980 44,203 349455 Maintenance Service Fees -AP 2,695 1,329 1,540 1,800 1,800 1,800 349480 Building Dept Administrative Fees 83,394 84,089 75,680 68,112 68,112 61,301 349485 Maintenance Services Fees -Bldg Dept. 1,031 719 774 1,000 1,000 1,000 349950 Special Events Pers Svc Fees 5,212 0 0 0 0 0 TOTAL CHGS FOR SERVICE 319,123 288,881 282,530 286,550 284,900 284,603 42 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI General Fund Revenues Detail - Continued 43 FY 10 /11 FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 Adopted FY 10 /11 Adopted Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351100 Court Fines 21,395 18,507 14,585 12,500 15,000 15,000 351115 Police Education -$2.00 Funds 2,707 2,394 1,532 1,500 1,500 1,500 351120 Drivers Education 4,334 2,771 1,790 2,500 2,500 2,500 351140 Parking Fines 1,990 700 1,150 1,000 2,500 2,000 354100 Code Enforcement Fines 12,602 34,402 49,878 45,000 50,000 50,000 359000 Other Fines/Forfeits 3,104 637 2,480 3,000 3,000 3,000 TOTAL FINES AND FORFEITS 46,132 59,411 71,415 65,500 74,500 74,000 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 151,388 183,892 138,121 86,000 86,000 86,000 361105 State Board Interest Earnings 47,670 6,030 4,069 2,500 5,000 5,000 361121 Special Assessment - Interest 0 3,357 0 0 0 0 361150 Other Interest 3,324 847 172 1,000 1,000 1,000 TOTAL INTEREST EARNINGS 202,382 194,126 142,362 89,500 92,000 92,000 RENT AND ROYALTIES 362100 Rents and Royalties 3,768 3,843 5,370 4,400 5,000 5,000 362150 Nontaxable Rent 95,516 72,960 74,808 76,400 76,400 76,400 363150 Special Assessment - Riverfront 0 3,849 0 0 0 0 TOTAL RENT AND ROYALTIES 99,284 80,652 80,178 80,800 81,400 81,400 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 4,994 3,925 15,765 16,000 17,000 17,000 365000 Sale of Surplus Material /Scrap 9,174 5,084 11,349 6,500 5,000 5,000 TOTAL SALES OF FIXED ASSETS 14,168 9,009 27,114 22,500 22,000 22,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 200 14,649 250 41,038 32,000 17,000 366100 Donatons - Car Seat Program 222 (642) 0 0 0 0 366150 75th Annuversary Revenues 350 250 450 350 600 376 366200 Contribution/Greer Trust 20,400 6,740 6,000 6,000 6,000 6,000 366604 Donations- Public Safety Employees 1,657 1,785 2,213 2,000 2,400 2,000 366605 Donations - General Empl Fund 2,583 3,030 1,929 3,000 3,000 3,000 366805 4th of July Donations 8,470 2,650 2,600 2,500 5,300 5,000 TOTAL CONTRIBUTIONS/DONATIONS 33,882 28,462 13,442 54,888 49,300 33,376 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments 0 (8,218) (14,839) 0 0 0 369100 Motor Fuel Tax Rebate 12,286 12,466 11,387 12,000 12,000 12,000 369200 Insurance Proceeds 10,940 3,785 968 3,000 3,000 3,000 369400 Reimbursements 19,422 57,078 19,834 63,421 25,000 25,000 369900 Other Miscellaneous Revenues 4,713 9,956 5,127 10,000 5,000 5,000 369955 Vend Mach Sales -Gen Empl Fund 1,453 1,323 777 1,500 1,000 1,000 369995 Cash Over /Short 14 15 (5) 15 0 0 369999 Prior Year Recoveries (8,184) 0 550 500 0 0 TOTAL OTHER MISCELLANEOUS REV. 40,644 76,405 23,799 90,436 46,000 46,000 TOTAL MISCELLANEOUS REVENUE 390,360 388,654 286,895 338,124 290,700 274,776 TOTAL REVENUES 11,154,578 10,712,480 10,071,281 9,751,072 9,385,293 9,234,464 43 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE General Fund Revenues Detail - Continued .. FY 10 /11 FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 Adopted FY 10 /11 Adopted Number Description Actual Actual Actual Budeet Projected Budeet INTERFUND TRANSFERS 381120 Transfer from 120 LOGT 0 215,784 175,000 175,000 175,000 125,000 381140 Transfer from 140 CRA 0 60,000 60,000 60,000 60,000 60,000 381163 Transfer from 163 STORMWATER 500,000 512,500 500,000 500,000 500,000 500,000 381601 Transfer from 601 CEMETERY TRUST 36,538 33,254 29,888 1,727 1,727 2,000 TOTAL INTERFUND TRANSFERS 536,538 821,538 764,888 736,727 736,727 687,000 TOTAL REVENUES AND TRANSFERS 11,691,116 11,534,018 10,836,169 10,487,799 10,122,020 9,921,464 OTHER FINANCING SOURCES 389991 Decrease in Fund Balance 85,079 491,180 155,706 17,032 184,811 (0) TOTAL OTHER SOURCES 85,079 491,180 155,706 17,032 184,811 (0) TOTAL REV. AND OTHER SOURCES 11,776,195 12,025,198 10,991,875 10,504,831 10,306,831 9,921,464 .. CITY OF SEBASTIAN, FLORIDA 2011/2012 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 Org Code Description FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget Change From FY 10 /11 Budget 010001 City Council $ 50,101 $ 51,313 $ 48,016 $ 49,708 $ 50,303 $ 50,283 $ 575 010005 City Manager 259,187 270,318 249,377 234,642 233,060 234,046 (596) 010009 City Clerk 272,331 290,270 292,969 272,792 272,237 304,390 31,598 010010 City Attorney 215,665 184,450 104,585 125,785 102,332 107,710 (18,075) 010020 Administrative Services 660,776 556,216 489,026 478,562 476,195 477,869 (693) 010021 Management Information Svs. 222,867 262,444 265,376 248,908 272,126 157,996 (90,912) 010041 Police Administration 978,191 1,095,779 781,955 663,341 635,571 648,177 (15,164) 010043 Police Operations 2,414,034 2,606,975 2,534,599 2,398,150 2,459,210 2,165,740 (232,410) 010047 Police Detective Division 730,737 661,582 1,042,894 1,101,797 1,045,493 962,339 (139,458) 010049 Police Dispatch Unit 472,647 495,769 475,756 480,087 482,861 492,655 12,568 010045 Code Enforcement Division 155,212 139,478 132,959 164,614 159,614 160,484 (4,130) 010052 Roads and Maintenance 1,193,224 1,241,246 914,388 867,504 813,688 758,719 (108,785) 010053 Stormwater Utility 1,275,691 1,268,576 1,055,577 1,092,457 1,061,282 976,100 (116,357) 010054 Fleet Management 158,370 218,740 210,676 140,219 141,665 197,728 57,509 010056 Facilities Maintenance 264,322 275,126 235,324 252,565 220,576 234,608 (17,957) 010057 Parks and Recreation 1,100,416 1,148,407 983,198 927,627 920,481 886,287 (41,340) 010059 Cemetery 198,133 167,293 142,586 105,232 104,016 160,526 55,294 010080 Planning and Zoning 382,516 380,503 410,049 348,734 344,206 248,150 (100,584) 010099 Non - Departmental 771,776 710,713 622,565 552,107 511,915 636,657 84,550 Total General Fund Expenditures $ 11,776,195 $ 12,025,198 $ 10,991,875 $ 10,504,831 $ 10,306,831 $ 9,860,464 $ (644,367) Total Revenues and Transfers 11,691,116 11,534,018 10,836,169 10,487,799 10,122,020 9,921,464 (566,334) Change in Fund Balance $ (85,079) $ (491,180) $ (155,706) $ (17,032) $ (184,811) $ 61,000 $ 78,033 45 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division 2008 2009 2010 2011 2011 2012 Department Actual I Actual I Actual I Budget I Projected I Budget CITY COUNCIL PERSONAL SERVICES $ 22,779 $ 22,753 $ 22,413 $ 22,761 $ 22,747 $ 22,747 OPERATING EXPENDITURES 27,322 28,560 24,819 26,947 27,556 27,536 CAPITAL OUTLAY 9,329 4,457 784 - 5,000 - TOTAL $ 50,101 $ 51,313 $ 48,016 $ 49,708 $ 50,303 $ 50,283 CITY MANAGER PERSONAL SERVICES $ 254,023 $ 260,836 $ 243,716 $ 229,734 $ 229,626 $ 230,746 OPERATING EXPENDITURES 5,164 9,482 5,661 4,908 3,434 3,300 CAPITAL OUTLAY 9,329 4,457 17,217 - 5,000 - TOTAL $ 259,187 $ 270,318 $ 249,377 $ 234,642 $ 233,060 $ 234,046 CITY CLERK PERSONAL SERVICES $ 242,901 $ 250,520 $ 240,520 1 $ 243,373 $ 243,150 1 $ 249,468 OPERATING EXPENDITURES 29,430 39,750 52,449 29,419 29,087 1 54,922 CAPITAL OUTLAY 9,329 4,457 17,217 - 5,000 - TOTAL $ 272,331 $ 290,270 $ 292,969 1 $ 272,792 $ 272,237 1 $ 304,390 CITY ATTORNEY PERSONAL SERVICES $ 209,562 $ 78,310 $ - $ $ $ - OPERATING EXPENDITURES 6,103 106,140 104,585 125,785 102,332 107,710 CAPITAL OUTLAY 9,329 4,457 17,217 5,000 5,000 10,000 TOTAL $ 215,665 $ 184,450 $ 104,585 1 $ 125,785 $ 102,332 1 $ 107,710 ADMINISTRATIVE SERVICES PERSONAL SERVICES $ 577,960 $ 475,013 $ 401,669 $ 397,517 $ 397,321 1 $ 399,060 OPERATING EXPENDITURES 82,816 81,202 87,357 81,045 78,874 78,809 CAPITAL OUTLAY 9,329 4,457 17,217 5,000 5,000 10,000 TOTAL $ 660,776 $ 556,216 $ 489,026 $ 478,562 $ 476,195 $ 477,869 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 198,088 $ 209,848 $ 203,325 $ 203,713 $ 229,342 $ 117,000 OPERATING EXPENDITURES 15,450 48,139 44,834 40,195 37,784 30,996 CAPITAL OUTLAY 9,329 4,457 17,217 5,000 5,000 10,000 TOTAL $ 222,867 $ 262,444 1 $ 265,376 $ 248,908 S 272,126 $ 157,996 PLANNING AND ZONING PERSONAL SERVICES $ 344,247 $ 364,709 $ 368,224 $ 312,127 $ 308,953 $ 227,698 OPERATING EXPENDITURES 35,844 15,794 41,825 36,607 35,253 20,452 CAPITAL OUTLAY 2,425 71,727 2,531 33,294 31,925 TOTAL $ 382,516 $ 380,503 S 410,049 $ 348,734 $ 344,206 $ 248,150 POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES $ 864,466 $ 965,085 $ 671,784 $ 545,161 $ 518,730 $ 536,269 OPERATING EXPENDITURES 96,942 130,694 107,640 118,180 116,841 111,908 CAPITAL OUTLAY 16,783 71,727 2,531 33,294 31,925 TOTAL $ 978,191 $ 1,095,779 $ 781,955 S 663,341 $ 635,571 $ 648,177 POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES $ 2,133,640 $ 2,379,437 $ 2,319,598 $ 2,212,532 $ 2,228,470 $ 1,962,905 OPERATING EXPENDITURES 244,162 155,811 183,270 152,324 198,815 202,835 CAPITAL OUTLAY 36,232 71,727 31,731 33,294 31,925 TOTAL $ 2,414,034 $ 2,6069975 $ 29534,599 $ 2,398,150 1 $ 2,459,210 1 $ 2,165,740 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division - Continued 2008 2009 2010 2011 2011 2012 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES $ 613,450 1 $ 572,907 $ 954,641 $ 1,007,012 $ 953,221 $ 871,237 OPERATING EXPENDITURES 115,587 1 85,903 86,483 91,444 89,119 91,102 CAPITAL OUTLAY 1,700 2,772 1,770 3,341 3,153 - TOTAL $ 730,737 1 $ 661,5821 $ 1,042,894 1 $ 1,101,7971 $ 1,045,493 1 $ 962,339 POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 456,751 $ 485,844 $ 473,307 $ 473,697 $ 476,953 $ 485,710 OPERATING EXPENDITURES 14,756 3,615 2,449 6,390 5,908 6,945 CAPITAL OUTLAY 1,140 6,310 - - - - TOTAL $ 472,647 $ 495,769 $ 475,756 $ 480,087 $ 482,861 $ 492,655 CODE ENFORCEMENT PERSONAL SERVICES $ 115,045 $ 119,031 $ 111,852 $ 143,419 $ 139,886 $ 139,916 OPERATING EXPENDITURES 22,740 20,447 21,107 21,195 19,728 20,568 CAPITAL OUTLAY 17,427 - - - - - TOTAL $ 155,212 $ 139,478 $ 132,959 $ 164,614 $ 159,614 $ 160,484 PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES $ 986,384 $ 1,070,698 $ 758,644 $ 742,664 $ 697,934 $ 639,416 OPERATING EXPENDITURES 194,555 165,296 123,463 124,840 114,089 119,303 CAPITAL OUTLAY 12,285 5,252 32,281 - 1,665 - TOTAL $ 1,193,224 $ 1,241,246 $ 914,388 $ 867,504 $ 813,688 $ 7589719 PUBLIC WORKS - STORMWATER UTILITY PERSONAL SERVICES $ 540,745 $ 525,786 $ 596,385 $ 596,056 $ 564,387 $ 461,269 OPERATING EXPENDITURES 679,136 739,766 459,192 496,401 496,895 514,831 CAPITAL OUTLAY 1 55,810 3,024 - - - - TOTAL $ 1,275,691 $ 1,268,576 $ 1,055,577 $ 1,092,457 $ 1,061,282 $ 976,100 PUBLIC WORKS - FLEET MANAGEMENT PERSONAL SERVICES $ 127,864 $ 174,408 $ 163,773 $ 120,048 $ 117,475 $ 173,027 OPERATING EXPENDITURES 30,506 41,387 34,903 20,171 24,190 24,701 CAPITAL OUTLAY - 2,945 12,000 - - - TOTAL $ 158,370 $ 218,740 $ 210,676 $ 140,219 $ 141,665 $ 197,728 PUBLIC WORKS - PARKS & REC PERSONAL SERVICES $ 811,308 $ 879,834 $ 747,688 $ 689,547 $ 685,151 $ 648,356 OPERATING EXPENDITURES 268,072 268,573 230,091 225,280 223,891 226,931 CAPITAL OUTLAY 21,036 - 5,419 12,800 11,439 11,000 TOTAL $ 1,100,416 $ 1,148,407 $ 983,198 $ 927,627 $ 920,481 $ 886,287 PUBLIC WORKS - CEMETERY PERSONAL SERVICES $ 125,618 $ 138,155 $ 122,322 $ 87,157 $ 86,456 $ 125,721 OPERATING EXPENDITURES 23,006 22,131 20,264 18,075 17,560 25,805 CAPITAL OUTLAY 49,509 7,007 - - - 9,000 TOTAL $ 198,133 $ 167,293 $ 142,586 $ 105,232 $ 104,016 $ 1609526 47 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division - Continued 2008 2009 2010 2011 2011 2012 Department Actual I Budget I Actual I Budget I Projected I Budget PUBLIC WORKS - FACILITIES MAINTENANCE PERSONAL SERVICES $ 102,071 $ 117,684 $ 115,020 $ 112,872 $ 112,215 1 $ 113,182 OPERATING EXPENDITURES 162,251 157,442 120,304 139,693 108,361 1 121,426 CAPITAL OUTLAY - - - - - - TOTAL $ 264,322 1 $ 275,126 $ 235,324 $ 252,565 $ 220,576 1 $ 234,608 NON - DEPARTMENTAL PERSONAL SERVICES $ 1,268 $ 22,687 $ 20,040 $ 15,000 $ 22,000 $ 139,436 OPERATING EXPENDITURES 770,508 688,026 602,525 537,107 489,915 497,221 1NTERFUND TRANSFERS OUT - - - - - - CONTINGENCY - - - - - 61,000 TOTAL $ 771,776 $ 710,713 $ 622,565 $ 552,107 $ 511,915 $ 697,657 TOTALS PERSONAL SERVICES $ 8,728,170 $ 9,113,545 $ 8,534,921 $ 8,154,390 $ 8,034,017 $ 7,543,163 OPERATING EXPENDITURES 2,824,350 2,808,158 2,353,221 2,296,006 2,219,632 2,287,301 CAPITAL OUTLAY 223,676 103,494 103,733 54,435 53,182 30,000 GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT CONTINGENCY - - - - - 61,000 TOTAL GENERAL FUND $ 11,776,195 1 $ 129025,198 1 $ 10,991,875 1 $ 10,504,831 1 $ 10,306,831 1 $ 9,921,464 M ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI 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 2011 ACCOMPLISHMENTS ✓ Adopted an Economic Development Element and amended the Capital Improvements Element of the Comprehensive Plan. ✓ Completed road paving projects utilizing proceeds from a Bank Note. ✓ Received grant funding and approved enhancements to the 512 Corridor. ✓ Allocated funds for the construction of Powerline Road. ✓ Continued program for quarter round drainage improvements. ✓ Approved construction of an aircraft maintenance facility. ✓ Approved lease to initiate improvements that will reinstate the working waterfront. ✓ Completed parking study and allocated funds for U.S. #1 improvements and gateway enhancements. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Number of Council Meetings Conducted 36 33 31 33 33 Number of CRA Meetings Conducted 6 4 10 10 8 Number of Board of Adjustment Meetings Conducted 3 1 6 4 4 4 Number of Ordinances Adopted 5 5 9 10 10 Number of Resolutions Adopted 24 44 46 30 30 Number of Board Appointments 22 25 19 20 28 49 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OFACTIVITY 10/11 11112 Regular and Special Meetings - Preparation and attendance at meetings (24 regular City Council and other CRA, Board of Adjustment and Council workshops /special meetings). 35.00% 35.00% Responsible for all legislative functions of City Government, including the establishment of laws and policies, and appointing ualified citizens to boards and committees. 10.00% 10.00% City Functions and Events - Attendance at functions. Public relations. Conference, Legislative, County, State, and Local Meetings - Attendance at assigned 25.00% 25.00% County and regional meetings. City representation at all levels of government and intra- governmental affairs. Citizens' Problems and Complaints - Assisting Citizens in referring complaints and problems 30.00% 30.00% to the City Manager for follow -up. 100.00% 100.00% 50 --ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for City Council is $50,283. This compares to the 2010 -1011 projected expenditures $50,303, a decrease of $20 or .001% Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: Difference 1. Personal Services - No changes from prior year $ - 2. Operating Expenditures - Due to a slight decrease in training and education $ (20) 3. Capital Outlay - No capital outlay requested in FY 2011 -2012 $ - PERSONAL SERVICES SCHEDULE COUNCIL Amended Projected Adopted FY 07/08 FY 08/09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference J Services $ 22,779 $ 22,753 $ 22,413 $ 22,761 $ 22,747 $ 22,747 $ - ng Expenditures 27,322 28,560 24,819 26,947 27,556 27,536 (20) Outlay - - 784 - - - - $ 50,101 $ 51,313 $ 48,016 $ 49,708 $ 50,303 $ 50,283 $ (20) Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: Difference 1. Personal Services - No changes from prior year $ - 2. Operating Expenditures - Due to a slight decrease in training and education $ (20) 3. Capital Outlay - No capital outlay requested in FY 2011 -2012 $ - PERSONAL SERVICES SCHEDULE COUNCIL 51 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE 09 -10 10 -11 11 -12 10 -11 11 -12 5,400 1.00 1.00 1.00 $ 5,400 $ 5,400 layor 3,600 1.00 1.00 1.00 3,600 3,600 l Member 3,600 3.00 3.00 3.00 10,800 10,800 5.00 5.00 5.00 $ 19,800 $ 19,800 FICA Taxes 2,913 2,913 Worker's Comp Insurance 34 34 $ 22,747 $ 22,747 51 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE CITY COUNCIL Code: 010001 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budizet FY 10/11 Projected FY 11/12 Adopted Budzet 511200 Legislative Salaries 19,800 19,800 19,500 19,800 19,800 19,800 512100 FICA Taxes 2,892 2,892 2,863 2,913 2,913 2,913 512400 Worker's Comp Insurance 87 61 50 48 34 34 TOTAL PERSONAL SERVICES 22,779 22,753 22,413 22,761 22,747 22,747 OPERATING EXPENDITURES 534000 Travel & Per Diem 20,995 22,464 20,575 22,000 22,000 22,000 534101 Telephone 246 90 116 116 110 110 534105 Cellular Telephone 748 956 656 656 970 970 534110 Internet Access 69 77 80 80 81 81 534630 R & M Office Equipment 0 126 500 0 500 500 534800 Promotional Activities 1,157 1,192 500 500 400 400 535200 Departmental Supplies 1,489 560 463 500 500 500 535210 Computer Supplies 353 709 179 500 500 500 535410 Dues and Memberships 0 200 200 200 200 200 535420 Books and Publications 250 336 300 300 200 200 535450 Training and Education 2,015 1,850 1,250 2,095 2,095 2,075 TOTAL OPERATING EXPENDITURES 27,322 28,560 24,819 26,947 27,556 27,536 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 784 0 0 0 TOTAL CAPITAL OUTLAY 0 0 784 0 0 0 TOTAL CITY COUNCIL 50,101 51,313 48,016 49,708 50,303 50,283 52 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 2012 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 CITY OF SEBASTIAN, FLORIDA 2011 /2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 10/11 11112 40.00% 40.00% Management and Supervision of City Programs and Projects - Plan, organize, direct, FY 07 -08 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 recommendation FY 11 -12 for actions on matters requiring legislative actions, and implementation of Council decisions. Actual Actual 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 Difference Personal Services representative on task forces, committees and planning groups. Administer inter -local $260,836 $243,716 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 Operating Expenditures 5,164 purchasing policy compliance. Assist with solicitations for professional services in accordant 5,661 4,908 with applicable policies and legal restrictions. 100.00% 100.00% Capital Outlay CITY MANAGER BUDGET SUMMARY Fiscal Year 2011 -2012 adopted budget for City Manager is $234,046. This compares to the 2010 -2011 proj ;nditures of $233,060, an increase of $986 or .4 %. Fiscal Year 2011 -12 adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Increase due to an increase in health insurance premiums. $ 1,120 2. Operating Expenses - Decrease mainly due to the elimination of cell phone charges $ (134) 3. Capital Outlay - No capital outlay requested in FY 2011 -12 $ - 54 Amended Projected Adapted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $254,023 $260,836 $243,716 $229,734 $ 229,626 $230,746 $ 1,120 Operating Expenditures 5,164 9,482 5,661 4,908 3,434 3,300 (134) Capital Outlay - - - - - - - Total $259,186 $270,318 $249,377 $234,642 $ 233,060 $234,046 $ 986 Fiscal Year 2011 -12 adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Increase due to an increase in health insurance premiums. $ 1,120 2. Operating Expenses - Decrease mainly due to the elimination of cell phone charges $ (134) 3. Capital Outlay - No capital outlay requested in FY 2011 -12 $ - 54 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 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 $ 173,032 $ 173,032 13,512 13,512 15,897 15,897 12,906 14,100 10,363 10,289 46 46 270 270 3,600 3,600 $ 229,626 $ 230,746 Projected Adopted FULL TIME EQUIVALENTS Expenditures Budget GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 1.00 1.00 1.00 $ 110,076 $ 110,076 64C 1.00 1.00 1.00 62,956 62,956 10 0.50 0.00 0.00 - - 2.50 2.00 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 $ 173,032 $ 173,032 13,512 13,512 15,897 15,897 12,906 14,100 10,363 10,289 46 46 270 270 3,600 3,600 $ 229,626 $ 230,746 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CITY MANAGER Code: 010005 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 186,680 193,517 182,311 173,032 173,032 173,032 512100 FICA Taxes 13,506 13,299 12,913 13,512 13,512 13,512 512225 Deferred Compensation 16,247 17,416 16,784 15,897 15,897 15,897 512301 Group Health Insurance Premium 15,300 17,736 16,739 12,906 12,906 14,100 512305 Dependant Health Ins Premium 17,803 14,642 10,851 10,363 10,363 10,289 512309 Employee Assistance Program 54 46 46 46 46 46 512400 Worker's Comp Insurance 715 600 492 378 270 270 512601 Auto Allowance 3,718 3,580 3,580 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 254,023 260,836 243,716 229,734 229,626 230,746 OPERATING EXPENDITURES 534000 Travel and Per Diem 388 542 0 0 318 320 534101 Telephone 555 270 347 370 330 330 534105 Cellular Phone 374 299 479 558 186 0 534110 Internet Services 42 38 40 40 40 40 534120 Postage 64 117 113 100 50 50 534630 R & M - Office Equipment 806 810 1,003 1,365 250 250 534800 Promotional Activities 672 1,309 607 250 100 150 534920 Legal Ads 0 441 245 0 0 0 535200 Departmental Supplies 578 1,127 142 500 500 500 535210 Computer Supplies 30 123 758 100 50 50 535410 Dues and Memberships 1,321 3,746 1,589 1,275 1,160 1,160 535420 Books and Publications 10 10 0 100 0 0 535450 Training and Education 325 650 338 250 450 450 TOTAL OPERATING EXPENDITURES 5,164 9,482 5,661 4,908 3,434 3,300 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 259,187 270,318 1 249,377 234,642 233,060 234,046 56 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 ACCOMPLISHMENTS ✓ In addition to City Council, CRA, Board of Adjustment & Natural Resources Board, we provided secretarial services to Treasure Coast Regional League of Cities, Charter Review Committee and Budget Advisory Review Board - in first six months of FY 11 we prepared for and recorded 32 board/committee meetings. ✓ Provided review and hardware /software to Council to start paperless agenda packets. ✓ Deputy City Clerk attained Master Municipal Clerk certification and Employee of the Quarter. ✓ Records Program Manager began Certified Municipal Clerk certification and retained Records Management Certification. ✓ Assisted and/or coordinated several community functions: Student Government Day, Natural Resources Board Island and Highlands park cleanups, Earth Day, Christmas Parade, and Community Shredding Day. ✓ Worked closely with MIS to set up paperless filing system in Clerks office. ✓ Responded to hundreds of public records requests and inquiries. ✓ Entered into first ever interlocal agreement for services with Supervisor of Elections. FISCAL YEAR 2012 GOALS AND OBJECTIVES ✓ Work with MIS to provide paperless filing system for Clerks office and eventually paperless agenda preparation for Council and then all boards. ✓ Update City Broadcast Policy, Electronic Records Policy, and add new Public Records Policy from First Amendment Foundation to City Records Management Policy. ✓ Continue seeking newer low cost technology for ease of information dissemination and paperless records storage. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Records Scanned 734 1013 716 1000 750 Records Destroyed 227 223 210 250 230 Council Meeting Packets /Minutes 37 33 31 30 30 Cemetery Lots/Niches Sold 58 69 44 70 50 Election - Candidates Qualified 0 9 6 9 7 Legal /Display Ads Published 51 36 23 20 30 Code Supplements Distributed 3 2 3 2 2 Board Appointments Administered 22 25 19 25 20 Instruments Recorded 2 10 7 5 5 Public Records Requests 374 399 282 400 300 Other Committee Meeting Minutes Recorded 20 22 37 22 28 57 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OF ACTIVITY 10/11 11112 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 20.00% 20.00% 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 Board of Adjustment meetings. Services for Citizens - Receive and respond to general City website e -mail link, respond to 10.00% 10.00% public records requests and inquiries, provide computer for public research, post legal notices, and make imaged records available on City website via Laserfiche Weblink. Services for Boards /Committees - Liaison to boards relative to memberships, advertise vacancies, administer financial disclosure forms and update City information on Commission on 15.00% 15.00% Ethics website, record and transcribe Board of Adjustment, CRA, Natural Resources Boar minutes, maintain and update Board Handbook, and conduct board member orientation. 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 an records destruction with Recycling Contractor in accordance with State law. Maintain, update 30.00% 30.00% 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. Cemetery - Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery 10.00% 10.00% records /database. Respond to customer concerns and complaints. General Administration - Prepare, post, and distribute monthly calendar, prepare annual budget for department, attend Management Team meetings, codify ordinances, record final plats 5.00% 5.00% and easements, records vacations of easement, keep log of all City vehicles, attest and seal City documents, provide notary services for City documents. 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 10.00% 10.00% 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% 58 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Fiscal Year 2011 -2012 adopted budget for City Clerk is $304,390. This compares to the 2010 -2011 projected expenditures ;,237, an increase of 32,153 or 11.81 %. al Year 2011 -12 Adopted Budget: or Current Level Changes from al Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Increase due to longevity increases and an increase in health insurance premiums $ 6,318 2. Operating Expenses - Net increase mainly due to an increase in election costs. $ 25,835 3. Capital Outlay - No capital outlay requested in FY 2011 -12 $ - PERSONAL SERVICES SCHEDULE CITY CLERK Amended Projected Adopted FY 07 -08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 PAY Actual Actual Actual Budget Expenditures Budget Difference 1 Services $ 242,901 $ 250,520 $ 240,520 $ 243,373 $ 243,150 $ 249,468 $ 6,318 .ig Expenses 29,430 39,750 52,449 29,419 29,087 54,922 25,835 Outlay - - - - - - - $ 272,331 $ 290,270 $ 292,969 $ 272,792 $ 272,237 $ 304,390 $ 32,153 al Year 2011 -12 Adopted Budget: or Current Level Changes from al Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Increase due to longevity increases and an increase in health insurance premiums $ 6,318 2. Operating Expenses - Net increase mainly due to an increase in election costs. $ 25,835 3. Capital Outlay - No capital outlay requested in FY 2011 -12 $ - PERSONAL SERVICES SCHEDULE CITY CLERK Projected Adopted PAY FULL TIME EQUIVALENTS Expenditures Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 City Clerk 1.00 1.00 1.00 $ 84,421 $ 85,852 Deputy City Clerk 39,783 / 71,853 64 1.00 1.00 1.00 57,246 58,569 Records Program Manager 35,367 / 63,877 60 1.00 1.00 1.00 44,070 45,788 3.00 3.00 3.00 $ 185,737 $ 190,209 Overtime - - FICA Taxes 14,209 14,551 Deferred Compensation 16,716 17,119 Group Health Insurance Premium 19,433 20,528 Dependant Health Ins Premium 6,696 6,695 Employee Assistance Program 69 69 Worker's Comp Insurance 290 297 Total Personal Services $ 243,150 $ 249,468 59 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET] CITY CLERK Code: 010009 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Salaries 181,006 188,706 182,109 185,737 185,737 190,209 512100 FICA Taxes 13,760 14,048 13,281 14,209 14,209 14,551 512225 Deferred Compensation 16,290 16,983 16,390 16,716 16,716 17,119 512301 Group Health Insurance Premium 20,627 21,230 21,172 19,433 19,433 20,528 512305 Dependant Health Ins Premium 10,420 8,899 7,018 6,804 6,696 6,695 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Worker's Comp Insurance 729 585 481 405 290 297 TOTAL PERSONAL SERVICES 242,901 250,520 240,520 243,373 243,150 249,468 533400 Other Contractual Services 1,631 3,481 1,252 1,700 1,600 1,600 533490 Codification Services 3,155 1,529 3,410 3,000 3,600 4,500 534000 Travel and Per Diem 1,887 671 117 1,022 1,200 1,150 534101 Telephone 797 539 707 610 660 660 534110 Internet Services 147 134 130 142 142 142 534120 Postage 406 573 455 400 310 310 534630 R & M - Office Equipment 9,432 12,658 8,918 9,550 9,550 9,685 534910 Clerk of Court Filing Fees 46 343 332 300 100 150 534920 Legal Ads 8,124 6,826 2,218 1,800 2,400 2,400 534990 Election Costs 0 8,618 31,630 8,600 7,000 32,000 535200 Departmental Supplies 1,073 1,461 516 400 300 300 535210 Computer Supplies 1,332 1,689 1,757 800 800 800 535410 Dues and Memberships 395 435 665 560 875 775 535420 Books and Publications 364 414 192 100 100 100 535450 Training and Education 640 379 150 435 450 350 TOTAL OPERATING EXPENDITURES 29,430 39,750 52,449 29,419 29,087 54,922 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY CLERK 272,331 290,270 292,969 272,792 272,237 304,390 3111 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OF ACTIVITY 10/11 11112 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% Citv 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 Manage 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% 61 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2011 -12 adopted budget for City Attorney is $107,710. This compares to the 2010 -2011 projected expenditures of $102,332, an increase of $5,378, or 5.26 %. 62 Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 209,562 $ 78,310 $ - $ - $ - $ - $ - Operating Expenses 6,103 106,140 125,785 125,785 102,332 107,710 5,378 Capital Outlay - - - - - - - Total $ 215,665 $ 184,450 $ 125,785 $ 125,785 $ 102,332 $ 107,710 $ 5,378 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - No change $ - 2. Operating Expenses - Net Increase mainly due to increase in contractual services. $ 5,378 3. Capital Outlay - No capital outlay requested for FY 2011 -12 $ - 62 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Protected FY 11/12 Adopted Budget 511200 Regular Salaries 152,162 72,836 0 0 0 0 512100 FICA Taxes 11,106 1,734 0 0 0 0 512225 Deferred Compensation 22,239 523 0 0 0 0 512301 Group Health Insurance Premium 13,768 2,347 0 0 0 0 512305 Dependant Health Ins Premium 6,062 520 0 0 0 0 512309 Employee Assistance Program 46 8 0 0 0 0 512400 Worker's Comp Insurance 461 342 0 0 0 0 512601 Auto Allowance 3,718 0 0 0 0 0 TOTAL PERSONAL SERVICES 209,562 78,310 0 0 0 0 OPERATING EXPENDITURES 533400 Other Contractual Services 517 103,200 100,183 121,000 100,000 105,000 534000 Travel and Per Diem 789 0 428 0 0 0 534101 Telephone 413 270 347 360 330 330 534105 Cellular Phone 321 23 0 0 0 0 534110 Internet Services 42 38 40 40 41 40 534115 On -Line Services 1,202 939 1,309 1,620 1,428 1,430 534120 Postage 16 4 9 50 16 10 534130 Express Mail 0 0 0 50 50 0 534630 R & M - Office Equipment 806 810 714 965 150 150 534995 Litigation Expenses 794 7 2 1,000 0 500 535200 Departmental Supplies 196 197 0 100 62 100 535210 Computer Supplies 0 0 0 50 49 50 535410 Dues and Memberships 500 283 150 450 0 0 535420 Books and Publications 10 369 207 100 206 100 535450 Training and Education 497 0 1,196 0 0 0 TOTAL OPERATING EXPENDITURES 6,103 106,140 104,585 125,785 102,332 107,710 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 1 215,665 1 184,450 1 104,585 1 125,785 1 102,332 1 107,710 63 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET This Page Intentionally Left Blank 64 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE]T ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department primarily provides support services to other City departments. It has been organized into two primary sections, which are Finance and Human Resources. Other activities include administration of grants and major construction projects. The Finance Section's main responsibility is to conduct the fiscal affairs of the City in compliance with all applicable laws, regulations, and sound business practices and to diligently safeguard the resources of the city and ensure that prudent fiscal management policies are maintained. This Section also coordinates general and liability insurance claims. The Human Resources Section is responsible for administering effective recruitment, selection, assignment and retention of employees, in addition to implementing and advising on rules and regulations to ensure compliance with employee laws. This department is responsible for labor relations, which include: employee service recognition, employee special events, employee assistance program, employee orientation, employee benefits, employee training, negotiating collective bargaining agreements, discipline and grievance handling and employee salary administration. The Section also administers workers' compensation benefits. This department is also responsible for documenting compliance with grant provisions and processing grant reimbursements. It also monitors all major construction projects to assure spending is held within amounts appropriated and restricted funds are correctly used. FISCAL YEAR 2011 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. ✓ Successfully monitored a number of grants and projects. ✓ Completed the Single Audit Section of the Fiscal Year 2010 Comprehensive Annual Financial Report. ✓ Published the Community Redevelopment Agency Annual Activity Report for FY 2009 - 2010, as required by State Statue 163.356 (3) (C). ✓ Twelfth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and seventh 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 2009 -2010 financial audit. ✓ Maintained the American Express corporate card reward program and Bank of America purchasing card program. ✓ Served as risk manager regarding property and liability insurance policies and claims. Prepared and evaluated request for proposals on insurance coverage for the next fiscal year. 65 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE FISCAL YEAR 2012 GOALS AND OBJECTIVES ➢ Generate cost saving ideas through internal audits /staff involvement. Complete revisions to the Standard Operating Procedures Manual. Update Human Resource Policies and put them on City 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 2010 -2011 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award and 2011 -2012 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 Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Total Full and Part-time Positions 191 187.0 179.0 176.0 168.0 Terminations /Resignations /Retirements 25 40 34 20 25 HR hours to process new employee 5 3 3 3 3 Applications processed 285 322 296 250 275 New Hires 20 22 27 15 25 Background Checks conducted - non -sworn 23 18 9 10 10 Reported Workers Compensation Injuries 17 13 16 10 10 Time frame to hire new employee - non -sworn 14 days 7 days 7 days 7 days 7 days Time frame to hire new employee - sworn 3 months 3 months 2.5 months 2.5 months 2.5 months Program Cost Per Capita $28.82 $24.48 $21.33 $21.72 $21.79 Journal Entries Processed 2,681 1,025 1,010 1,100 1,100 Accounts Payable Invoices Processed 4,572 5,877 6,073 5,000 5,500 Accounts Payable Checks Processed 3,374 31184 3,220 3,000 3,000 Purchase Orders Processed 254 288 216 275 250 Payroll Checks Processed 4,847 4,613 4,327 4,600 440 Purchasing/Corporate Card Transactions Processed 1,104 1,363 1,466 1,500 1,500 Purchasing Card Users 43 45 41 40 38 Number of Fixed Assets Records 1,980 2,077 2,164 2,100 2,200 Comprehensive Annual Financial Statement issued 03/25/09 03/15/10 03/14/11 02/28/12 02/28/13 Annual Budget Document issued 10/20/07 10/25/08 10/25/09 10/08/10 10 /01 /11 Excellence in Financial Reporting Award (consecutive years) 10 11 12 13 14 Distinguished Budget Presentation Award (consecutive years) 4 1 5 1 6 7 8 MOO CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET FOR ADMINISTRATIVE SERVICES STAFFING NATURE OF ACTIVITY 10/11 II112 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, 7.00% 7.00% conduct new hire orientations, conduct employment and background investigations, coordinate with department regarding examinations for skilled positions. In- Service Actions - Process employee action notices for activity - promotions, demotions and transfers. 11.00% 11.00% Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee evaluation program. Union Negotiations, Contract Administration - Negotiate labor agreements with both PBA and CWA and any 2.00% 2.00% 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. 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 2.00% 2.00% 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. Effective Insurance Plans - Develop and maintain a comprehensive, innovative and effectively managed 7.00% 7.00% insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and participation options for employees and dependents. Grants & Special Proiects- Responsible for quarterly status, reimbursement reports, close out documentation 8.00% 8.00% and federal and state compliance to grantors. 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 7.00% 10.00% accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing card 21.00% 15.00% transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense reports and prepare year end 1099's. Payroll - Review and process payroll, including benefits, deductions, leave availability, and workers 7.00% 9.00% 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. Budget - Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to 7.00% 7.00% communication, coordination and control. Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. Risk Management - Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve ° 2.00% ° 2.00 /° minor claims that are lower than deductible limits in a fair and consistent manner. 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 14.00% 15.00% 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. Cash Management - Collect revenues from taxes, intergovern mental revenues, franchise fees, utility taxes, 5.00% 5.00% occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to budget. Invest any available cash balances. -MTM70 0 67 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Adm expenditures of $476,195, an increase of $1,674 or .4 %. Personal Services Operating Expenses Capital Outlay Total compares to Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: 1. Personal Services - Net increase due to an increase in health insurance premiums 2. Operating Expenses - Net decrease mainly due to decreased audit fees 3. Capital Outlay -No Capital Outlay requested for FY 2011 -2012 Difference $ 1,739 $ (65) ERSONAL SERVICES SCHEDULE FULL TIME EQUIVALENTS Projected Adopted Amended Projected Adopted 11 -12 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 $ 88,521 Actual Actual Actual Budget Expenditures Budget Difference $ 577,960 $ 475,013 $ 401,669 $ 397,517 $ 397,321 $ 399,060 $ 1,739 82,816 81,202 87,357 81,045 78,874 78,809 (65) 26 1.00 1.00 1.00 31,493 31,493 5.00 5.00 $ 660,776 $ 556,216 $ 489,026 $ 478,562 $ 476,195 $ 477,869 $ 1,674 Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: 1. Personal Services - Net increase due to an increase in health insurance premiums 2. Operating Expenses - Net decrease mainly due to decreased audit fees 3. Capital Outlay -No Capital Outlay requested for FY 2011 -2012 Difference $ 1,739 $ (65) ERSONAL SERVICES SCHEDULE FULL TIME EQUIVALENTS Projected Adopted POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 dmin Services Director 79,970 / 144,435 87 1.00 1.00 1.00 $ 88,521 $ 88,521 irector of Finance 67,708 / 122,288 82 1.00 1.00 1.00 86,753 86,753 mior Accountant 40,607 / 73,340 39 1.00 1.00 1.00 58,665 58,665 uman Resources Specialist 32,336 / 58,403 33 1.00 1.00 1.00 49,607 49,607 ccounting Clerk II 26,545 / 47,943 26 1.00 1.00 1.00 31,493 31,493 5.00 5.00 5.00 $ 315,039 $ 315,039 Overtime 500 500 FICA Taxes 24,139 24,139 Deferred Compensation 28,398 28,398 Group Health Insurance Premium 28,408 30,146 Dependant Health Ins Premium 230 231 Employee Assistance Program 115 115 Worker's Comp Insurance 492 492 Total Personal Services $ 397,321 $ 399,060 68 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 511200 Regular Salaries 444,734 360,447 315,719 315,039 315,039 315,039 511400 Overtime 574 337 331 500 500 500 512100 FICA Taxes 33,052 27,099 24,215 24,139 24,139 24,139 512225 Deferred Compensation 34,465 32,471 28,445 28,398 28,398 28,398 512301 Group Health Insurance Premium 52,821 46,557 31,507 28,408 28,408 30,146 512305 Dependent Insurance 10,609 6,775 499 230 230 231 512309 Employee Assistance Program 180 154 115 115 115 115 512400 Worker's Comp Insurance 1,525 1,173 838 688 492 492 TOTAL PERSONAL SERVICES 577,960 475,013 401,669 397,517 397,321 399,060 OPERATING EXPENDITURES 533120 Consultants 3,449 1,578 7,940 2,000 2,000 2,000 533175 Employee Background Testing 4,005 4,184 5,984 3,500 4,500 4,500 533400 Other Contractual Services 3,267 2,474 34,815 2,200 1,700 1,800 533200 Audit Fees 31,986 35,943 1,587 35,504 35,504 33,855 534000 Travel and Per Diem 2,134 1,980 2,264 1,756 1,950 1,881 534101 Telephone 1,587 899 724 800 660 660 534105 Cellular Telephone 369 299 480 558 560 560 534110 Internet Access 366 172 101 102 102 102 534120 Postage 2,050 1,856 2,064 1,800 1,650 1,720 534130 Express Mail 162 170 178 200 0 100 534630 R & M - Office Equipment 17,739 18,676 20,367 21,745 20,000 20,866 534700 Printing and Binding 2,566 2,271 2,093 2,250 2,298 2,150 534800 Promotional Activities 923 906 490 700 610 475 534920 Legal Ads 150 419 448 500 0 200 535200 Departmental Supplies 4,452 3,691 3,358 3,000 3,000 3,000 535205 Bank Charges 49 59 189 200 75 100 535210 Computer Supplies 1,931 1,632 771 750 750 980 535410 Dues and Memberships 1,610 1,944 1,503 1,615 1,625 1,625 535420 Books and Publications 2,366 1,259 1,326 1,115 1,115 1,485 535450 Training and Education 1,655 790 675 750 775 750 TOTAL OPERATING EXPENDITURES 82,816 81,202 87,357 81,045 78,874 78,809 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 660,776 556,216 489,026 478,562 476,195 477,869 •• CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET This Page Intentionally Left Blank m CITY OF SEBASTIAN FLORIDA 2011/2012 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS DIVISION The Management Information Systems Division is responsible for the purchase, operation, and maintenance of the City's approved hardware and software infrastructure, and either provides or recommends training for its use. The department also provides support for the Police Department's Records Management System, Growth Management's Arcview modified GIS system, over 150 microcomputers and printers, hardware and software support for the City's Internet/intranet Accounts, and maintenance of the City's seven websites and telephone system. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Upgraded the Building Department IMS system to a web -based real time interface. ✓ Upgraded the Police Department to the latest version of IMC. ✓ MIS fought off every attempt to breach our security, tracked and stopped 107 attacks. ✓ Set up a new Munis Server for Finance on a windows platform. ✓ MIS maintained all communications and equipment and operated free from any service interruptions. ✓ Upgraded all servers, workstations and laptops to the newest version of virus software. ✓ Set up a sign shop request form to help with their work order flow. ✓ Improved monitoring and produced reports to reduce the number of alarms to the Police Department. ✓ Put together and installed 90% of the new AV automation, camera and production equipment. Used the camera to film 4 different events for future footage. Ran broadcast station Channel 25 and provided 9 websites to inform the residents. ✓ Worked on automating the broadcasting equipment to program and remotely update the time our shows will air. Worked on tightening network security. ✓ Installed new server at the Airport to be the disaster backup server. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Continue to provide the City of Sebastian and the Police Department with 24/7 coverage. ➢ Continue to improve customer service. ➢ Continue to be in compliance with all Microsoft Licensing. ➢ Continue to be in compliance with all FBI and FDLE regulations. City Goal: Citywide Infrastructure Improvements: Acquire a new server to be set up with virtualization software. 71 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Workorders Processed 9470 8941 8433 5000 4000 Server Outages Serviced 0 0 5 10 8 Network Outages Serviced 0 0 3 5 5 Phone System Outages Serviced 0 1 3 5 5 User Training hours performed /supported 3200 3000 200 500 500 PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY 10/11 11112 15.00% 10.00% 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% 30.00% End User Support - This includes hardware troubleshooting and repair, as well as, assisting users in the use of all data resources. 20.00% 10.00% 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% 20.00% 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% 72 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY e Fiscal Year 2011 -2012 adopted budget for Management Information Systems is $157,996. This compares to the 201 11 projected expenditures of $272,126, a decrease of $114,130 or 41.9 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Personal Services $ 198,088 $ 209,848 $ 203,325 $ 203,713 $ 229,342 $ 117,000 Operating Expenses 15,450 48,139 44,834 40,195 37,784 30,996 Capital Outlay 9,329 4,457 17,217 5,000 5,000 10,000 Total $ 222,867 $ 262,444 $ 265,376 $ 248,908 $ 272,126 $ 157,996 Fiscal Year 2011 -2012 Adopted Budget: 1.00 - 37,221 Major Current Level Changes from 1.00 1.00 1.00 Fiscal Year 2010 -2011 Projected Expenditures: 45,785 60 1.00 1. Personal Services - Decrease mainly due to the elimination of the Network Director position 0.00 2. Operating Expenses - Net decrease mainly due to a decrease in telephone support agreements and in 3. Capital Outlay - New Server Virtualization Software 1.00 1.00 PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES Difference $ (112,342) (6,788) 5,000 $ (114,130) Difference $ (112,34; $ (6,78 $ 5,0( PAY POSITION RANGE Network Director 62,599 / 113,062 Systems Engineer 37,886 / 68,425 Senior System Analyst 36,782 / 66,432 Systems Analyst 35,367 / 63,877 Audio Visual Aid (Temporary) 11 -12 Difference $ (112,342) (6,788) 5,000 $ (114,130) Difference $ (112,34; $ (6,78 $ 5,0( Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE $ 184,909 $ 89,006 12,092 6,809 13,866 7,471 Projected Adopted 61 FULL TIME EQUIVALENTS Expenditure Budget GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 79 1.00 1.00 0.00 $ 98,856 $ - 62 0.00 0.00 1.00 - 37,221 61 1.00 1.00 1.00 45,785 45,785 60 1.00 1.00 0.00 36,268 - 1.00 1.00 1.00 4,000 6,000 4.00 4.00 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 CAPITAL OUTLAY SCHEDULE $ 184,909 $ 89,006 12,092 6,809 13,866 7,471 18,163 13,390 61 46 251 278 $ 229,342 $ 117,000 MANAGEMENT INFORMATION SERVICES DESCRIPTION 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Server virtualization Software $ 10,000 $ - $ - $ - $ - $ 10,000 Drive Imaging Software - 5,000 - - - 5,000 Total $ 10,000 $ 5,000 $ - $ - $ - $ 15,000 73 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET] MANAGEMENT INFORMATION SYSTEMS Code: 010021 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09 /10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 141,232 158,511 154,182 154,069 180,909 83,006 511300 Temporary Salaries 9,041 3,139 1,873 4,000 4,000 6,000 511400 Overtime 3,841 0 0 0 0 0 512100 FICA Taxes 11,609 12,328 11,902 12,092 12,092 6,809 512225 Deferred Compensation 11,662 14,266 13,877 13,866 13,866 7,471 512301 Group Health Insurance Premium 17,965 21,039 21,015 19,266 18,163 13,390 512305 Dependant Health Ins Premium 2,081 0 0 0 0 0 512309 Employee Assistance Program 63 69 69 69 61 46 512400 Worker's Comp Insurance 594 496 407 351 251 278 TOTAL PERSONAL SERVICES 198,088 209,848 203,325 203,713 229,342 117,000 OPERATING EXPENDITURES 533120 Consultants 405 0 0 0 0 0 534000 Travel and Per Diem 137 36 0 0 0 0 534101 Telephone 484 7,515 9,905 7,480 8,576 2,400 534105 Cellular Phone 1,191 968 1,166 1,245 800 800 534110 Internet Access 2,197 3,044 2,481 2,520 2,255 1,876 534120 Postage 24 0 0 0 120 120 534130 Express Mail 199 191 112 150 383 150 534630 R & M - Office Equipment 753 3,477 119 0 0 0 534640 R & M- Operating Equipment 4,429 30,331 23,199 21,500 21,500 21,500 535200 Departmental Supplies 374 292 121 350 350 350 535210 Computer Supplies 4,593 1,604 7,171 5,400 2,500 3,500 535230 Small Tools and Equipment 43 191 0 100 0 100 535410 Dues and Memberships 125 303 225 250 100 100 535420 Books and Publications 0 187 85 0 0 100 535450 Training and Education 496 0 250 1,200 1,200 0 TOTAL OPERATING EXPENDITURES 15,450 48,139 44,834 40,195 37,784 30,996 CAPITAL OUTLAY 606400 Vehicles and Equipment 9,329 4,457 17,217 5,000 5,000 10,000 TOTAL CAPITAL OUTLAY 9,329 4,457 17,217 5,000 5,000 10,000 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 222,867 262,444 265,376 248,908 272,126 157,996 74 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PLANNING AND ZONING DEPARTMENT The Planning and Zoning 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 Planning and Zoning department also provides comprehensive planning, community development, redevelopment, code enforcement guidance and economic development activities. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Completed Fisherman's Landing site plan review, approval and right of way encroachment agreement. ✓ Awarded 11 Fagade, Sign and Landscaping Grants. ✓ Completed Riverfront Parking Study. ✓ Obtained State Department of Community Affairs approval of Capital Improvement Element. ✓ Handled protest on several areas of the proposed FEMA map revision. ✓ Successfully recertified for the 11'h year as a "Tree City USA" community. ✓ Provided Staff assistance to various boards and committees. ✓ Reviewed site plan applications in a timely manner. FISCAL YEAR 2012 GOALS AND OBJECTIVES ➢ Continue Fagade, Sign and Landscaping Grants. ➢ Obtain recertification as a "Tree City USA" community. ➢ Provide Staff assistance to various boards and committees ➢ Continue to review site plan applications in a timely manner PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Total major & minor site plan reviews 17 13 10 15 15 Preliminary /final plat approvals 4 3 2 4 4 Application requests processed 100 106 113 100 100 Total permits (temporary) issued 37 32 30 35 35 Division of a single lot 2 1 0 2 2 Land use and zoning change requests 2 4 2 3 3 Annexation Requests 2 4 2 3 3 Flood Zone determinations 120 128 80 130 130 Site Plan inspections 41 75 33 60 60 Land Development Code amendments 4 0 2 2 2 Model home conditional use approvals 13 9 10 10 10 Preocessing time for site plans (months) 6 3 3 2 2 75 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE PLANNING AND ZONING DEPARTMENT STAFFING NATURE OF ACTIVITY 10/11 11112 25.00% 25.00% Public Assistance - Provide zoning and other regulatory information to the public and work with FY 07 -08 FY 08 -09 the public to assure that development is of the highest quality and that all development proposals FY 10 -11 FY 10 -11 are consistent with City Regulations. 25.00% 25.00% Site Plans, Variances, Plats - Work with other agencies to provide comments and public input Actual Actual on items review by the Planning and Zoning Commission and the City Council, as well as other Expenditures Budget committees and taskforce groups that may be required from time to time. Implement policy onal Services $ 344,247 issues that Council has recommended or mandated. 15.00% 15.00% Comprehensive Planning - Manage, interpret, evaluate, update, and implement the $ 227,698 $ (81,255) Comprehensive Plan and other land use, development and preservation plans for the City. 15.00% 15.00% General Administrative - Research various miscellaneous topics and gather information for 36,607 35,253 other agencies and /or other departments, including code enf. 10.00% 10.00% Economic Development - Provide direction and guidance for projects that have an economic - - devleopment impact, including annexations. 10.00% 10.00% Community Redevelopment - Implementation of stated goals within the Community il $ 382,517 Redevelopment Master Plan and consistent with objectives outlined by the City Council. 100.00%1 100.00% $ 344,206 PLANNING AND ZONING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Planning & Zoning is $248,150. This compares to the 2010 -2011 expenditures of $344,206, a decrease of $96,056 or 27.9 %. Year 2011 -12 Adopted Budget: Current Level Changes from Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Decrease due to elimination of one position $ (81,255) 2. Operating Expenses - Net decrease mainly due to the requirement of the Comp Plan E.A.R. in FY 2010 -11. $ (14,801) 3. Capital Outlay - No capital outlay requested for FY 2011 -12 $ - 76 Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference onal Services $ 344,247 $ 364,709 $ 368,224 $ 312,127 $ 308,953 $ 227,698 $ (81,255) rating Expenses 35,844 15,794 41,825 36,607 35,253 20,452 (14,801) ital Outlay 2,425 - - - - - - il $ 382,517 $ 380,503 $ 410,049 $ 348,734 $ 344,206 $ 248,150 $ (96,056) Year 2011 -12 Adopted Budget: Current Level Changes from Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Decrease due to elimination of one position $ (81,255) 2. Operating Expenses - Net decrease mainly due to the requirement of the Comp Plan E.A.R. in FY 2010 -11. $ (14,801) 3. Capital Outlay - No capital outlay requested for FY 2011 -12 $ - 76 6ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE NING AND ZONING DEPARTMENT * Reflects portion of Airport Director's compensation. Overtime FICA Taxes Deferred Compensation Clothing Allowance Group Health insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 77 Projected PAY Expenditure FULL TIME EQUIVALENTS POSITION RANGE GRADE 09 -10 10 -11 11 -12 Growth Management Director 65,104 / 123,464 81 1.00 1.00 0.00 Growth Management Manager 43,030 / 89,967 67 1.00 1.00 0.00 Environmental Planner 39,783 / 79,218 64 1.00 1.00 0.00 Adminstrative Assistant 35,367 /67,071 60 1.00 0.00 0.00 Zoning Technician 30,797 / 61,323 33 1.00 1.00 0.00 Community Development Director *65,104 / 123,464 81 0.00 0.00 0.00 Senior Planner 43,030 / 89,967 67 0.00 0.00 1.00 Planner 30,797 / 61,323 33 0.00 0.00 1.00 Environmental Technician 30,797 / 69,218 33 0.00 0.00 1.00 5.00 4.00 3.00 * Reflects portion of Airport Director's compensation. Overtime FICA Taxes Deferred Compensation Clothing Allowance Group Health insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 77 Projected Adopted Expenditure Budget 10 -11 11 -12 $ 94,296 $ - 67,922 - 29,815 - 43,894 - - 8,781 - 67,922 - 43,894 46,743 $ 235,927 $ 167,340 750 750 18,106 12,868 21,301 15,139 - 120 21,900 20,423 10,435 10,339 81 69 453 650 $ 308,953 $ 227,698 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PLANNING AND ZONING DEPARTMENT Code: 010080 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Bud1jet FY 10 /11l Proiected FY 11/12 Adopted Budget 511200 Regular Salaries 255,930 274,026 275,642 235,151 235,927 167,340 511400 Overtime 1,617 721 708 750 750 750 512100 FICA Taxes 18,683 19,831 20,108 18,046 18,106 12,868 512215 Clothing Allowance 0 0 0 0 0 120 512225 Deferred Compensation 23,179 24,717 24,871 21,231 21,301 15,139 512301 Group Health Insurance Premium 32,937 33,455 35,120 25,777 21,900 20,423 512305 Dependant Health Ins Premium 10,923 11,021 10,923 10,435 10,435 10,339 512309 Employee Assistance Program 111 109 115 104 81 69 512400 Worker's Comp Insurance 867 829 737 633 453 650 TOTAL PERSONAL SERVICES 344,247 364,709 368,2241 312,127 308,953 227,698 OPERATING EXPENDITURES 533120 Consultants 15,000 0 27,949 22,032 21,645 7,500 533400 Other Contractual Services 2,000 0 0 0 0 0 534000 Travel and Per Diem 1,073 1,177 591 900 0 0 534101 Telephone 807 449 579 460 550 550 534105 Cellular Telephone 748 599 682 690 470 235 534110 Internet Services 153 153 162 160 162 162 534120 Postage 1,946 1,226 509 500 600 600 534130 Express Mail 145 264 235 100 100 100 534620 R & M- Vehicles 390 63 58 200 3 325 534630 R & M- Office Equipment 3,382 2,373 2,671 2,365 2,680 2,680 534700 Printing and Binding 812 299 0 250 0 0 534920 Legal Ads 3,033 5,176 4,730 3,200 4,500 4,500 535200 Departmental Supplies 2,536 1,864 354 1,350 1,350 1,350 535210 Computer Supplies 1,083 618 1,039 1,800 1,000 1,000 535230 Small Tools and Equipment 13 0 0 0 0 0 535260 Gas and Oil 1,230 595 563 500 300 1,100 535270 Uniforms & Shoes 0 0 0 0 0 100 535410 Dues and Memberships 603 553 588 600 593 0 535420 Books and Publications 280 0 695 700 500 250 535450 Training and Education 610 385 420 800 800 0 TOTAL OPERATING EXPENDITURES 35,844 15,794 41,825 36,607 35,253 20,452 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,425 0 0 0 0 0 TOTAL CAPITAL OUTLAY 2,425 0 0 0 0 0 TOTAL PLANNING AND ZONING 382,516 380,503 410,049 348,734 344,206 248,150 78 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS e Fiscal Year 2011 -2012 Adopted budget for Police Department as a whole is $4,429,395. This compares to the 201 11 projected expenditures of $4,782,749, a decrease of $353,354 or 7.39 %. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly from eliminating three positions and PBA contract changes. $ (321,223) 2. Operating Expenses - Increase mainly due to increased gas & oil charges $ 2,947 3. Capital Outlay - No Capital Outlay Requested for FY 11 -12 $ (35,078) Sebastian Police Department Cost Allocation Code Enforcement Dispatch 4% Police 11% Administration 15% Investigations 22% Police Operations 48% 79 Amended Projected Adopted FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $4,183,352 $4,522,304 $4,531,182 $4,381,821 $4,317,260 $3,996,037 $ (321,223) Dperating Expenses 494,187 396,470 400,949 389,533 430,411 433,358 2,947 Capital Outlay 73,282 80,809 36,032 36,635 35,078 - (35,078) Total $4,750,821 $4,999,583 $4,968,163 $4,807,989 $4,782,749 $4,429,395 $ (353,354) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly from eliminating three positions and PBA contract changes. $ (321,223) 2. Operating Expenses - Increase mainly due to increased gas & oil charges $ 2,947 3. Capital Outlay - No Capital Outlay Requested for FY 11 -12 $ (35,078) Sebastian Police Department Cost Allocation Code Enforcement Dispatch 4% Police 11% Administration 15% Investigations 22% Police Operations 48% 79 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI CONSOLIDATED POLICE DEPARTMENT m 2008 2009 2010 2011 2011 2012 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES $ 864,466 $ 965,085 $ 671,784 $ 545,161 $ 518,730 $ 536,269 OPERATING EXPENDITURES 96,942 130,694 107,640 118,180 116,841 111,908 CAPITAL OUTLAY 16,783 - 2,531 - $ 978,191 $ 1,095,779 $ 781,955 $ 663,341 $ 635,571 $ 648,177 TOTAL POLICE OPERATIONS PERSONAL SERVICES $ 2,133,640 $ 2,379,437 $ 2,319,598 $ 2,212,532 $ 2,228,470 $ 1,962,905 OPERATING EXPENDITURES 244,162 155,811 183,270 152,324 198,815 202,835 CAPITAL OUTLAY 36,232 71,727 31,731 33,294 31,925 - $ 2,414,034 $ 2,606,975 $ 2,534,599 $ 2,398,150 $ 2,459,210 $ 2,165,740 TOTAL POLICE DETECTIVE PERSONAL SERVICES $ 613,450 $ 572,907 $ 954,641 $ 1,007,012 $ 953,221 $ 871,237 OPERATING EXPENDITURES 115,587 85,903 86,483 91,444 89,119 91,102 CAPITAL OUTLAY 1,700 2,772 1,770 3,341 3,153 - $ 730,737 $ 661,582 $ 1,042,894 $ 1,101,797 $ 1,045,493 $ 962,339 TOTAL POLICE DISPATCH PERSONAL SERVICES $ 456,751 $ 485,844 $ 473,307 $ 473,697 $ 476,953 $ 485,710 OPERATING EXPENDITURES 14,756 3,615 2,449 6,390 5,908 6,945 CAPITAL OUTLAY 1,140 6,310 - - - - $ 472,647 $ 495,769 $ 475,756 $ 480,087 $ 482,861 $ 492,655 TOTAL POLICE CODE ENFORCEMENT PERSONAL SERVICES $ 115,045 $ 119,031 $ 111,852 $ 143,419 $ 139,886 $ 139,916 OPERATING EXPENDITURES 22,740 20,447 21,107 21,195 19,728 20,568 CAPITAL OUTLAY 17,427 - - - - - $ 155,212 $ 139,478 $ 132,959 $ 164,614 $ 159,614 $ 160,484 TOTAL TOTALS PERSONAL SERVICES S 4,183,352 S 4,522,304 S 4,531,182 S 4,381,821 S 4,3179260 S 3,996,037 OPERATING EXPENDITURES 494,187 396,470 400,949 389,533 430,411 433,358 CAPITAL OUTLAY 73,282 80,809 36,032 36,635 35,078 - $ 4,750,821 S 4,999,583 S 4,968,163 S 4,807,989 S 4,782,749 S 4,429,395 TOTAL m ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI POLICE ADMINISTRATION The Police Administrative Division includes the office of the Chief, Professional Standards, Training, Community Policing, Accreditation, Alarm Administration and Police Volunteers. This division coordinates the efforts of the division commanders, oversees the budget, conducts internal investigations and background investigations for new employees and is responsible for strategic planning. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Completed citizen's academy with 26 graduates. ✓ Continued the accreditation process. ✓ Provided training to enhance the capabilities of officers, supervisors and managers. ✓ Supported the Police Volunteer Unit. ✓ Investigated allegations of employee misconduct. ✓ Supervised and reviewed the hiring process for potential employees. ✓ Maximized in- house training with limited resources. ✓ Reevaluated asset needs to conserve expenditures. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Conduct one citizen's academy class. ➢ Maintain accreditation through staff inspections and policy review. ➢ Complete reaccreditation process. ➢ Store and dispose of records in accordance with public record retention laws. ➢ Provide information and reports to the public in a timely manner. ➢ Provide FDLE & UCR reports as required. ➢ Provide finger printing services to the public at least two days a week. ➢ Continue to enhance staff inspections. ➢ Continue to evaluate schedules and structure to maximize level of service. 81 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Civic meetings attended 12 20 50 40 55 Policies reviewed 60 80 41 75 50 Unit staff meetings attended 14 10 15 12 15 Senior staff meetings attended 40 40 40 50 40 Staff inspections performed 5 5 6 12 7 Computerized statistical reviews 3 12 12 12 12 Crime Prevention Information needs 8 5 54 5 60 Youth & Bike Safety Events 2 2 12 2 13 Community Events 5 3 50 5 55 Background Investigations 15 10 22 6 25 Recruitment Functions 4 2 30 2 30 Training Assistance 5 4 23 4 25 Internal Investigations 2 3 1 3 2 Conduct 40 hrs of training for officers 42 41 40 40 40 Conduct training for civilian employees 15 10 23 10 23 Recruiting and promotional Activities 3 3 8 3 8 Number of citations processed 1529 1438 864 2500 950 Number of warnings processed 2900 3411 3233 3500 3556 Number of reports processed 2476 2352 2202 2500 2422 Number of parking citations processed 60 50 87 50 95 Number of trespass warnings processed 116 92 62 100 68 Fingerprints taken 220 1 262 1 213 1 300 1 234 Statistical reports completed 35 1 35 1 35 1 35 1 35 PROGRAM BUDGET DESCRIPTION FOR POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY I0 /11 11112 32.00% 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. 5.00% 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 25.00% 25.00% Records Manaeement - Processing, distributing and entering incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management for the Division-, f the Police Denartment- 10.00% 10.00% Citizen Requests - Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers with information when requested, s in 8.00% 8.00% Reporting - Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update in m 5.00% 5.00% FinaerprintinE - Fingerprint residents when requested. 10.00% 10.00% Administrative - Mail correspondence to housewatch participants and to program donors, collect copy fees, si noff citation fees and alarm fees. 1100.00%1100.00%1 82 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Police Administration is $648,177. This compares to the 2010 -2011 projected expenditures of $635,571, an increase of $12,606 or 2.0 %. FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 864,466 $ 965,085 $ 671,784 $ 545,161 $ 518,730 $ 536,269 $ 17,539 Operating Expenses 96,942 130,694 107,640 118,180 116,841 111,908 (4,933) Capital Outlay 16,783 - 2,531 - - - - Total $ 978,192 $ 1,095,779 $ 781,955 $ 663,341 $ 635,571 $ 648,177 $ 12,606 Fiscal Year 2011-12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 projected expenditures: Difference 1. Personal Services - Net increase mainly due to an increase in Health Insurance Premiums and a position partially vacant in FY 10 -11. $ 17,539 2. Operating Expenses - Net decrease mainly due to the elimination of a telephone support agreement $ (4,933) 3. Capital Outlay - No approved capital outlay for FY 2011 -2012 $ - PERSONAL SERVICES SCHEDULE 83 PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 Chief of Police 75,387 / 136,157 85 1.00 1.00 1.00 $ 95,410 $ 95,410 Deputy Chief of Police 59,731 / 107,881 77 1.00 1.00 1.00 93,076 93,076 Administrative Assistant 28,196 / 59,662 29 1.00 1.00 1.00 54,859 54,859 Records Specialist 11 28,196 / 59,662 29 1.00 1.00 1.00 25,171 27,663 Clerical Assistant 1 24,252 / 54,508 23 1.00 1.00 1.00 15,203 27,663 Clerical Assistant II 24,252 / 54,508 23 2.00 2.00 2.00 77,771 77,771 7.00 7.00 7.00 $ 361,490 $ 376,442 Overtime 3,000 3,000 FICA Taxes 27,736 29,424 Clothing Allowance 1,080 1,080 Deferred Compensation 15,570 17,002 Chapter 185 Pension 46,790 42,590 Group Health Insurance Premium 4I,732 44,932 Dependant Health Ins Premium 17,734 18,138 Employee Assistance Program 141 161 Worker's Comp Insurance 3,457 3,500 Total Personal Services $ 518,730 $ 536,269 83 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 494,601 569,971 371,728 381,142 361,490 376,442 511300 Temporary Salaries 43,452 41,589 48 0 0 0 511400 Overtime 6,114 3,395 118 3,000 3,000 3,000 512100 FICA Taxes 40,211 45,791 27,313 29,466 27,736 29,424 512215 Clothing Allowance 2,160 2,046 1,125 1,040 1,080 1,080 512225 Deferred Compensation 24,005 28,231 16,567 17,347 15,570 17,002 512250 Chapter 185 Retirement 158,588 184,387 47,687 46,790 46,790 42,590 512251 Chapter 185 State Shared Revenue 0 0 134,852 0 0 0 512301 Group Health Insurance Premium 56,923 56,302 47,264 43,609 41,732 44,932 512305 Dependant Health Ins Premium 23,262 19,544 19,233 17,775 17,734 18,138 512309 Employee Assistance Program 199 201 161 161 141 161 512400 Worker's Comp Insurance 14,950 13,628 5,688 4,831 3,457 3,500 TOTAL PERSONAL SERVICES 864,466 965,085 671,784 545,161 518,730 536,269 OPERATING EXPENDITURES 533100 Professional Services 2,212 0 3,000 2,500 2,500 2,500 533400 Other Contractual Services 750 21,624 0 0 0 0 533415 Janitorial Services 19,500 19,284 16,740 11,520 11,520 11,520 534000 Travel and Per Diem 5,391 2,881 0 0 0 0 534101 Telephone 4,501 10,919 10,930 11,080 11,345 8,280 534105 Cellular Telephone 1,940 1,257 1,166 1,350 1,350 1,350 534110 Internet Services 350 976 1,031 1,035 1,035 1,035 534120 Postage 1,279 1,353 1,218 1,000 952 952 534310 Electric 5,395 35,300 31,756 35,200 30,215 30,215 534320 Water /Sewer 447 2,762 2,247 2,275 2,865 2,865 534500 Insurance 105 4,681 131 0 131 4,700 534610 R & M- Buildings 0 0 264 500 250 400 534620 R & M- Vehicles 2,609 1,598 1,354 1,500 1,200 2,000 534630 R & M - Office Equipment 0 2,294 22,260 28,035 28,035 26,791 534640 R& M- Operating Equipment 13,742 0 213 0 0 0 534650 R & M -Radio 301 515 0 100 50 100 534800 Promotional Activities 1,856 815 423 300 436 500 534820 Designated Expenditure (Greer Donation) 618 3,243 275 6,000 9,208 6,000 535200 Departmental Supplies 9,102 6,324 4,618 3,585 3,585 4,000 535210 Computer Supplies 3,973 1,908 1,685 2,700 2,196 2,400 535230 Small Tools and Equipment 707 204 0 500 326 400 535260 Gas and Oil 10,170 7,667 6,703 7,000 7,742 4,000 535270 Uniforms and Shoes 2,177 708 456 400 400 400 535275 Safety Equipment 84 0 0 100 0 0 535410 Dues and Memberships 1,128 1,466 1,170 1,500 1,500 1,500 535420 Books and Publications 0 118 0 0 0 0 535450 Training and Education 8,605 2,797 0 0 0 0 TOTAL OPERATING EXPENDITURES 96,942 130,694 107,640 118,180 116,841 111,908 CAPITAL OUTLAY 606400 Vehicles and Equipment 16,783 0 2,531 0 0 0 TOTAL CAPITAL OUTLAY 16,783 0 2,531 0 0 0 TOTAL POLICE ADMINISTRATION 1 978,191 1 1,095,779 1 781,955 1 663,341 1 635,571 1 648,177 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 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 2011 ACCOMPLISHMENTS ✓ Provided directed patrol within the city limits to deter crime and ensure public safety ✓ Enforced state laws and city ordinances and maintained a community policing philosophy ✓ Provided advanced and professional development training department wide ✓ Organized the scheduling of personnel and assets to maximize level of service FISCAL YEAR 2012 GOALS AND OBJECTIVES City goal: Quality of Life ➢ Continue patrolling the city limits to deter crime and ensure public safety ➢ Continue to enforce state laws and city ordinances and maintain a community policing philosophy ➢ Maximize in- house training and grant training opportunities to augment limited resources ➢ Continue to evaluate schedules and structure to maximize level of service ➢ Continually evaluate asset needs to conserve expenditures ➢ Reassign specialty unit positions as staffing permits ➢ Continue to participate in Florida Buckle UP and DUI Enforcement Waves PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Traffic Stops 4,335 4,636 3,988 5,000 5,500 Officer Initiated Activity 23,864 28,977 35,199 27,000 40,000 Traffic Enforcement 225 347 3,485 300 3,800 Parking Enforcement 330 218 285 400 500 Alarms 623 602 522 700 600 Written Warnings Traffic Stops 2,900 3,145 3,233 3,500 3,600 Calls for Service 35,004 42,068 48,159 40,000 55,000 Vehicle check points 2 1 0 2 2 Buckle up and DUI enforcement waves 3 3 4 2 4 K -9 usage reports 148 148 175 200 200 K -9 training days 52 41 52 52 52 Child safety seat programs 44 54 7 20 10 Boat safety inspections 38 7 3 40 150 85 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE OPERATIONS DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 25.00% 30.00% 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 estimate 2,500 citations and 3,500 warnings. 3.50% 5.00% Investigations - Conduct vehicle crash investigations. 5.00% 2.50% Criminal Transportation - Transport arrested adults and juveniles to respective detention facilities. 1.500 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. 12.50% 12.50% K -9 Unit - Responsible for directed patrol and request for officer assists. 2.50% 1.00% Motorcycle /Traffic Unit - Criminal and non - criminal traffic law enforcement and accident investigations 5.00% 2.50% Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. 100.00% 100.00% 36,232 POLICE OPERATIONS DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Police Operations Division is $2,165,740. This compares to the 2010 -2011 expenditures of $2,459,210, a decrease of $293,470 or 11.93 %. Personal Services Operating Expenses Capital Outlay Total Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: 1. Personal Services - Net decrease mainly due to elimination of a Captain and Sergeant, PBA contract changes and less for insurance premiums $ 2. Operating Expenses - Net increase mainly due to increased gas and oil charges $ 3. Capital Outlay - No approved Capital Outlay for FY 2011 -2012 $ :i Difference (265,565) 4,020 (31,925) Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Expenditures Budget Difference $ 2,133,640 $ 2,379,437 $ 2,319,598 $ 2,212,532 $ 2,228,470 $ 1,962,905 $ (265,565) 244,162 155,811 183,270 152,324 198,815 202,835 4,020 36,232 71,727 31,731 33,294 31,925 0 (31,925) $ 2,414,033 $ 2,606,975 $ 2,534,599 $ 2,398,150 $ 2,459,210 $ 2,165,740 $ (293,470) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: 1. Personal Services - Net decrease mainly due to elimination of a Captain and Sergeant, PBA contract changes and less for insurance premiums $ 2. Operating Expenses - Net increase mainly due to increased gas and oil charges $ 3. Capital Outlay - No approved Capital Outlay for FY 2011 -2012 $ :i Difference (265,565) 4,020 (31,925) ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION 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 87 Projected PAY Expenditure FULL TIME EQUIVALENTS POSITION RANGE GRADE 09 -10 10 -11 11 -12 Captain 57,428 / 103,722 74 1.00 1.00 0.00 Sergeants 46,980 / 105,594 30 4.00 4.00 3.00 Officers 37,148 / 83,494 27 22.00 22.00 22.00 Part -time Officer 0.50 0.50 0.50 27.50 27.50 25.50 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 87 Projected Adopted Expenditure Budget 10 -11 11 -12 $ 91,605 $ - 287,204 209,471 961,540 957,023 24,000 24,000 $ 1,364,349 $ 1,190,494 130,800 130,800 114,880 103,948 14,580 13,500 363,365 286,702 164,234 162,545 31,608 32,171 622 576 44,032 42,169 $ 2,228,470 $ 1,962,905 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI POLICE OPERATIONS Code: 010043 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 1,388,775 1,505,975 1,399,126 1,340,315 1,340,349 1,166,494 511300 Temporary Salaries 2,232 5,545 10,451 8,000 24,000 24,000 511400 Overtime 146,885 166,768 157,043 130,800 130,800 130,800 512100 FICA Taxes 116,702 127,022 118,900 114,880 114,880 103,948 512215 Clothing Allowance 15,436 15,323 14,062 14,580 14,580 13,500 512250 Chapter 185 Retirement 201,057 299,147 383,315 363,365 363,365 286,702 512301 Group Health Insurance Premium 183,427 182,282 167,507 164,234 164,234 162,545 512305 Dependant Health ins Premium 25,418 31,363 27,130 31,608 31,608 32,171 512309 Employee Assistance Program 657 645 588 622 622 576 512400 Worker's Comp Insurance 53,051 45,367 41,476 44,128 44,032 42,169 TOTAL PERSONAL SERVICES 2,133,640 2,379,437 2,319,598 2,212,532 2,228,470 1,962,905 OPERATING EXPENDITURES 533500 investigations 0 183 0 0 0 0 534000 Travel and Per Diem 0 0 18 0 0 0 534101 Telephone 4,000 0 0 0 0 0 534105 Cellular Telephone 2,071 2,953 1,741 1,895 1,900 1,400 534110 Internet Access 7,695 6,399 7,764 8,255 7,835 7,835 534120 Postage 163 0 99 300 50 100 534130 Express Mail Charges 0 536 295 300 50 100 534310 Electric 17,384 0 0 0 0 0 534320 Water /Sewer 1,439 0 0 0 0 0 534620 R & M- Vehicles 25,129 20,721 25,152 10,000 30,000 26,500 534630 R & M - Office Equipment 1,988 1,025 196 2,000 500 500 534640 R & M- Operating Equipment 22,553 7,197 9,748 8,000 6,000 6,000 534650 R & M -Radio 1,212 1,801 1,411 1,500 1,600 1,500 534810 K -9 Expenditures 4,040 3,095 4,173 2,000 7,500 2,000 534800 Promotional Activities 99 0 0 0 0 0 535200 Departmental Supplies 13,732 10,467 7,294 11,000 11,000 11,000 535210 Computer Supplies 1,948 1,629 4,785 500 1,000 1,000 535230 Small Tools and Equipment 2,205 499 3,164 324 500 1,500 535260 Gas and Oil 116,929 81,700 95,820 90,000 115,000 130,000 535270 Uniforms and Shoes 20,123 15,737 20,690 15,000 15,000 12,500 535275 Safety Equipment 363 845 494 750 500 500 535410 Dues and Memberships 674 0 0 0 0 0 535420 Books and Publications 415 1,024 426 500 380 400 TOTAL OPERATING EXPENDITURES 244,162 155,811 183,270 152,324 198,815 202,835 CAPITAL OUTLAY 606400 Vehicles and Equipment 36,232 71,727 31,731 33,294 31,925 0 TOTAL CAPITAL OUTLAY 36,232 71,727 31,731 33,294 31,925 0 TOTAL POLICE OPERATIONS DIVISION 2,414,034 2,606,975 2,534,599 2,398,150 2,459,210 2,165,740 88 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE DETECTIVE DIVISION The Police Detective Division is under the supervision of a sergeant and is staffed by five (5) sworn investigators and one civilian I.D. technician. Three of the investigators are assigned to cases involving crimes against persons, crimes against property and general investigations, and one detective works narcotic and vice investigations. The I.D. technician is the custodian of the evidence /property room and processes crime scenes for evidence. The SRO will teach DARE, GREAT, and investigate all school related crimes. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Have provided advanced training for the officers. ✓ Continued with an efficient case management system in our RMS. ✓ Have investigated cases with due diligence. ✓ Have worked with the community with the HOA's and neighborhoods for safety classes and neighborhood watches. ✓ Gathered intelligence and disseminated to necessary personnel. ✓ Have maintained evidence and property in an accredited manner. ✓ Hired and trained a new Evidence /Crime Scene Technician. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Continue to investigate cases with diligence and efficiency and achieve a high clearance rate. ➢ Maintain an efficient case management system to track the assignments and clearances. ➢ Provided specialty courses for officers and detectives to enhance their skills. ➢ Work closely with other agencies to achieve cooperation and work cases that extend into and from other jurisdictions. ➢ Continue with the school programs such as DARE, GREAT, RAD -KIDS in the two elementary and charter high schools. ➢ Continue to work with HOA's and neighborhood for safety tips and neighborhood watches. ➢ Continue community events such as, National Night Out, Citizens Academy, etc. 89 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Burglary Investigations 190 193 194 205 215 Assault Investigations 245 247 251 300 300 Sexual Assault Investigations 18 17 18 20 20 Vehicle Theft Investigation 19 16 21 25 25 Robbery Investigations 4 1 10 6 20 Larceny Investigations 678 706 770 750 800 Juvenile Arrests 125 58 63 125 125 Murder /Attempted Murder Investigations 0 0 1 1 1 DARE Programs 20 2 2 2 2 GREAT Programs 13 1 1 1 1 1 1 1 1 RAD -KIDS Programs 31 1 2 1 2 1 2 1 2 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OFACTIVITY 10/11 11112 35.00% 37.00% investigations - Investigate reported criminal offenses, complete reports on same, conduc interviews, review and assist in the prosecution of suspects. 10.00% 10.00% On Scene Investigations - Perform on -scene investigations and process crime scenes. 5.00% 5.00% Court Assistance - Obtaining warrants, State Attorney's Office depositions and appear in court. 10.00% 10.00% Investigations Assistance - Assist Uniform Division and other agencies with investigations. 5.00% 5.00% Training and Professional Development. 12.00% 10.00% 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. 3.00% 3.00% School Resource Officer Program - Provides onsite school safety and guidance to the facility, students teachers, and parents. 5.00% 3.00% 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 2.00% 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. 10.00% 10.00% Community Meetings /Community Policing 3.00% 5.00% Backgrounds 100.00%1 100.00% •l CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE DETECTIVE DIVISION BUDGET SUMMARY Fiscal Year 2011 -2012 adopted budget for Police Detectives is $962,339. This compares to the 2010 -2011 proj iditures of $1,045,493, a decrease of $83,154 or 8.0% Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly due to PBA contract changes and the elimination of a Captain position $ (81,984) 2. Operating Expenses - Net increase mainly due to an increase in internet charges and on -line services $ 1,983 3. Capital Outlay - No Capital Purchases for FY 2011 -12. $ (3,153) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Budget POSITION Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 613,450 $ 572,907 $ 954,641 $ 1,007,012 $ 953,221 $ 871,237 $ (81,984) Operating Expenses 115,587 85,903 86,483 91,444 89,119 91,102 1,983 Capital Outlay 1,700 2,772 1,770 3,341 3,153 - (3,153) Total $ 730,737 $ 661,582 $ 1,042,894 $ 1,101,797 $ 1,045,493 $ 962,339 $ (83,154) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly due to PBA contract changes and the elimination of a Captain position $ (81,984) 2. Operating Expenses - Net increase mainly due to an increase in internet charges and on -line services $ 1,983 3. Capital Outlay - No Capital Purchases for FY 2011 -12. $ (3,153) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 Captain 52,089 / 103,072 74 1.00 1.00 0.00 $ 92,576 $ - Sergeants 46,980 / 105,594 30C 1.00 1.00 1.00 91,472 91,472 Investigators 37,148 / 83,494 27 5.00 5.00 5.00 208,920 252,176 Evidence Technician 30,797 / 59,219 33 1.00 1.00 1.00 29,579 29,579 School Resource Officer 37,148 / 83,494 27 1.00 1.00 1.00 62,555 62,555 Community Policing Officer 37,148 / 83,494 27 1.00 1.00 1.00 63,433 63,967 Crossing Guards Temp 4.00 4.00 4.00 44,000 44,000 14.00 14.00 13.00 $ 592,535 $ 543,749 Overtime 52,000 52,000 FICA Taxes 50,005 46,274 Clothing Allowance 9,120 9,120 Deferred Compensation 2,662 2,662 Chapter 185 Retirement 141,027 115,404 Group Health Insurance Premium 57,550 54,938 Dependant Health Ins Premium 27,292 26,036 Employee Assistance Program 210 207 Worker's Comp Insurance 20,820 20,847 Total Personal Services $ 953,221 $ 871,237 91 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE DETECTIVE DIVISION Code: 010047 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 404,619 368,507 554,841 596,413 548,535 499,749 511300 Temporary Salaries 0 0 44,071 48,000 44,000 44,000 511400 Overtime 42,732 35,559 50,559 52,000 52,000 52,000 512100 FICA Taxes 34,277 30,350 47,643 54,015 50,005 46,274 512215 Clothing Allowance 7,623 6,042 8,502 9,660 9,120 9,120 512225 Deferred Compensation 3,529 3,734 2,785 2,658 2,662 2,662 512250 Chapter 185 Retirement 53,382 65,126 139,738 137,662 141,027 115,404 512301 Group Health insurance Premium 40,728 34,870 55,103 58,265 57,550 54,938 512305 Dependant Health Ins Premium 10,866 15,735 28,930 27,292 27,292 26,036 512309 Employee Assistance Program 180 144 192 230 210 207 512400 Worker's Comp Insurance 15,514 12,840 22,277 20,817 20,820 20,847 TOTAL PERSONAL SERVICES 613,450 572,907 954,641 1,007,012 953,221 871,237 OPERATING EXPENDITURES 533100 Professional Services 63,505 63,505 53,428 53,428 53,428 55,491 533400 Other Contractural Services 11,641 0 0 0 0 0 533500 Investigations 953 759 2,581 3,000 1,000 1,500 534000 Travel and Per Diem 0 0 1,237 2,000 1,500 3,000 534101 Telephone 1,980 0 0 0 0 0 534105 Cellular Telephone 2,585 2,132 1,946 2,175 1,950 1,170 534110 Internet Access 104 0 0 1,200 0 0 534115 On -line Services 690 780 925 1,500 900 900 534130 Express Mail Charges 450 299 192 150 300 400 534310 Electric 4,796 0 0 0 0 0 534320 Water /Sewer 397 0 0 0 0 0 534400 Rent/Leases 391 0 391 391 391 391 534420 Equipment Leases 408 0 0 0 0 0 534620 R & M- Vehicles 2,176 2,461 1,978 4,000 3,000 2,500 534630 R & M - Office Equipment 0 0 0 200 200 200 534640 R & M- Operating Equipment 0 0 0 200 50 100 534650 R & M -Radio 150 657 76 200 0 100 534800 Promotional Activities 99 0 0 485 1,500 600 534967 G.R.E.A.T.Expenditures 390 0 0 0 0 0 535200 Departmental Supplies 5,219 5,645 3,682 4,315 7,000 4,500 535210 Computer Supplies 1,190 711 1,978 1,200 1,000 1,200 535230 Small Tools and Equipment 2,323 910 1,387 1,400 1,300 1,000 535260 Gas and Oil 13,786 7,377 10,825 10,000 9,000 13,000 535270 Uniforms and Shoes 2,147 399 2,272 3,000 1,500 1,500 535275 Safety Equipment 57 0 50 200 150 200 535410 Dues and Memberships 150 150 200 200 400 300 535420 Books and Publications 0 118 85 200 50 50 535450 Training and Education 0 0 3,250 2,000 4,500 3,000 TOTAL OPERATING EXPENDITURES 115,587 85,903 86,483 91,444 89,119 91,102 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,700 2,772 1,770 3,341 3,153 0 TOTAL CAPITAL OUTLAY 1,700 2,772 1,770 3,341 3,153 0 TOTAL POLICE DETECTIVE DIVISION 730,737 661,582 1 1,042,894 1,101,797 1 1,045,493 1 962,339 92 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 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 2012 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. ➢ Provide appropriate and professional training for all dispatcher. ➢ Maintain current staffing allocation and recruit as necessary for replacement staff. PERFORMANCE MEASURES PROGRAM BUDGET Actual Actual Actual Projected Projected Performance Indicators 2007/2008 2008/2009 2009/2010 2010/2011 2011/2012 911 Calls Received 7,942 5,541 6,924 9,000 8,000 Code Violation Calls Received 48 3,212 6,524 4,000 7,000 Total Calls Received 38,059 42,068 49,006 45,000 55,000 Calls Per Dispatcher 4,229 5,259 4,900 4,500 5,500 PROGRAM BUDGET DESCRIPTION FOR POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 10/11 11112 50.00% 50.00% Dispatch - Receive and dispatch calls for police services, including felony in progress an emergency calls. Supply information to officers and callers. Record police action taken on calls 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. 7.00% 7.00% Code Enforcement - Receive, document and dispatch code enforcement complaints. 3.00% 3.00% Training and Professional Develoament. 100.00%1 100.00% 93 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY Fiscal Year 2011 -2012 adopted budget for Police Dispatch is $492,655. This compares to the 2010 -2011 proj iditures of $482,861 an increase of $9,794 or 2.0 %. scal Year 2011 -12 Adopted Budget: ajor Current Level Changes from scat Year 2010-11 Projected Expenditures: Difference 1. Personal Services - Increase mainly due to an increase in health insurance premiums. $ 8,757 2. Operating Expenses - increase mainly due 911 Software support contract $ 1,037 3. Capital Outlay - No Capital Outlay approved for FY 2011 -2012 $ - PERSONAL SERVICES SCHEDULE LICE DISPATCH UNIT PAY POSITION RANGE ications Supervisor 36,852 / 73,340 ication Technician 28,196 / 63,373 ication Technician (Part-time) 50,000 22,000 Amended Projected Adopted Expenditure FY 07 -08 FY 08 -09 FY 09/10 FY 10/11 FY 10/11 FY 11/12 39 1.00 Actual Actual Actual Budget Expenditures Budget Difference ial Services $ 456,751 $ 485,844 $ 473,307 $ 473,697 $ 476,953 $ 485,710 $ 8,757 ling Expenses 14,756 3,615 2,449 6,390 5,908 6,945 1,037 l Outlay 1,140 6,310 - - - - - $ 472,647 $ 495,769 $ 475,756 $ 480,087 $ 482,861 $ 492,655 $ 9,794 scal Year 2011 -12 Adopted Budget: ajor Current Level Changes from scat Year 2010-11 Projected Expenditures: Difference 1. Personal Services - Increase mainly due to an increase in health insurance premiums. $ 8,757 2. Operating Expenses - increase mainly due 911 Software support contract $ 1,037 3. Capital Outlay - No Capital Outlay approved for FY 2011 -2012 $ - PERSONAL SERVICES SCHEDULE LICE DISPATCH UNIT PAY POSITION RANGE ications Supervisor 36,852 / 73,340 ication Technician 28,196 / 63,373 ication Technician (Part-time) Overtime 50,000 22,000 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 39 1.00 1.00 1.00 $ 56,500 $ 56,500 29 8.00 8.00 8.00 219,856 257,000 0.50 0.50 0.50 25,000 25,000 9.50 9.50 9.50 $ 301,356 $ 338,500 Overtime 50,000 22,000 FICA Taxes 26,879 27,578 Deferred Compensation 29,372 30,195 Group Health Insurance Premium 52,330 55,605 Dependant Health Ins Premium 16,236 11,045 Employee Assistance Program 196 207 Worker's Comp Insurance 584 580 Total Personal Services $ 476,953 $ 485,710 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI POLICE DISPATCH UNIT Code: 010049 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 296,068 316,992 310,523 326,356 301,356 338,500 511300 Temporary Salaries 6,674 0 0 0 0 0 511400 Overtime 40,441 40,775 42,743 22,000 50,000 22,000 512100 FICA Taxes 25,786 26,590 26,293 26,649 26,879 27,578 512225 Deferred Compensation 28,574 32,008 30,569 29,102 29,372 30,195 512301 Group Health Insurance Premium 50,363 57,227 52,995 52,330 52,330 55,605 512305 Dependant Health Ins Premium 7,503 11,032 9,146 16,236 16,236 11,045 512309 Employee Assistance Program 207 205 194 207 196 207 512400 Worker's Comp Insurance 1,135 1,015 844 817 584 580 TOTAL PERSONAL SERVICES 456,751 485,844 473,307 473,697 476,953 485,710 OPERATING EXPENDITURES 534000 Travel and Per Diem 0 60 0 500 600 500 534101 Telephone 5,361 0 0 0 0 0 534105 Cellular Telephone 434 299 202 300 235 235 534110 Internet Access 116 0 0 800 800 560 534310 Electric 5,395 0 0 0 0 0 534320 Sewer /Water 447 0 0 0 0 0 534630 R & M- Office Equipment 0 0 316 1,590 2,077 2,850 534640 R & M- Operating Equipment 0 44 273 100 0 100 534650 R & M- Radios 356 461 419 300 54 300 534800 Promotional Activities 42 0 0 0 0 0 535200 Departmental Supplies 1,240 1,286 1,013 1,000 600 750 535210 Computer Supplies 1,261 893 134 900 900 900 535230 Small Tools and Equipment 0 360 0 200 0 0 535275 Safety Equipment 16 0 0 0 0 0 535410 Dues and Memberships 88 212 92 200 222 250 535450 Training and Education 0 0 0 500 420 500 TOTAL OPERATING EXPENDITURES 14,756 3,615 2,449 6,390 5,908 6,945 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,140 6,310 0 0 0 0 TOTAL CAPITAL OUTLAY 1,140 6,310 0 0 0 0 TOTAL POLICE DISPATCH UNIT 472,647 495,769 475,756 480,087 482,861 492,655 OR CITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 ACCOMPLISHMENTS ✓ Have maintained a proactive approach to code issues. ✓ Have maintained a high compliance rate. ✓ Continuing to educate citizens on code issues. ✓ Have maintained a good working relationship with other city departments and citizens. ✓ Have maintained certifications FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Maintain an efficient and effective response to the enforcement of city ordinances. ➢ Professionally investigate code enforcement complaints, follow up and act on non - compliance. ➢ Improve the overall effectiveness of code enforcement. ➢ Assist city residents in maintaining compliance with city codes via proactive and reactive enforcement. ➢ Continue to educate citizens on code issues. ➢ Maintain a high compliance rate. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Water Violations 252 57 0 50 25 Code Violations 3,371 2,041 1,730 3,500 3,500 Illegal Signs 3,380 299 386 500 700 Nuisance Abatement 495 246 993 700 900 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OFACTIVITY 09111 11112 60.00% 61.00% Citizen Complaints - Respond to complaints of city ordinance violations and self - initiate code compliance and enforcement. 22.00% 25.00% Re- inspections - Follow up on notices of violations to ensure compliance. 3.00% 2.00% Code Enforcement Board - Provide direct support to Code Enforcement Board for Code Enforcement hearings. 15.00% 12.00% Documentation - To document complaints, as well as self - initiated actions, write reports and follow up letters and prepare documentation for Code Enforcement Board. 100.00% 100.00% r': CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Code Enforcement is $160,484. This compares to the 2010 -2011 expenditures of $159,614, an increase of $870 or .5% Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net increase due to increased health insurance premiums $ 30 2. Operating Expenditures - Net increase mainly due to increased gas & oil costs. $ 840 3. Capital Outlay - No Capital Outlay approved in FY 11 -12 budget $ - PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION 300 300 FICA Taxes Amended Projected Adopted 240 240 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 FULL TIME EQUIVALENTS Expenditure Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 115,045 $ 119,031 $ 111,852 $ 143,419 $ 139,886 $ 139,916 $ 30 Operating Expenses 22,740 20,447 21,107 21,195 19,728 20,568 840 Capital Outlay 17,427 - - - - - - Total $ 155,212 $ 139,478 $ 132,959 $ 164,614 $ 159,614 $ 160,484 $ 870 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Net increase due to increased health insurance premiums $ 30 2. Operating Expenditures - Net increase mainly due to increased gas & oil costs. $ 840 3. Capital Outlay - No Capital Outlay approved in FY 11 -12 budget $ - PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION 300 300 FICA Taxes 8,034 8,034 Clothing Allowance 240 240 Deferred Compensation 9,430 Projected Adopted 15,741 PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 Code Enforcement Officer 29,874 /67,145 32 2.00 2.00 2.00 $ 63,930 $ 63,930 Administrative Assistant 0.00 1.00 1.00 40,550 40,550 P/T General Services Technician 22,909 / 41,376 21 0.50 0.00 0.00 - - 2.50 3.00 3.00 $ 104,480 $ 104,480 Overtime 300 300 FICA Taxes 8,034 8,034 Clothing Allowance 240 240 Deferred Compensation 9,430 9,430 Group Health Insurance Premium 15,741 13,950 Dependant Health Ins Premium 452 2,230 Employee Assistance Program 69 69 Worker's Comp Insurance 1,140 1,183 Total Personal Services $ 139,886 $ 139,916 97 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI CODE ENFORCEMENT DIVISION Code: 010045 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 511200 Regular Salaries 74,829 78,550 73,508 104,480 104,480 104,480 511400 Overtime 592 79 87 300 300 300 512100 FICA Taxes 5,607 5,894 5,507 8,016 8,034 8,034 512215 Clothing Allowance 0 0 0 0 240 240 512225 Deferred Compensation 6,002 7,077 6,624 9,430 9,430 9,430 512301 Group Health Insurance Premium 20,818 24,088 23,278 19,080 15,741 13,950 512305 Dependant Health Ins Premium 457 502 490 452 452 2,230 512309 Employee Assistance Program 69 69 61 69 69 69 512400 Worker's Comp Insurance 6,671 2,772 2,297 1,592 1,140 1,183 TOTAL PERSONAL SERVICES 115,045 119,031 111,852 143,419 139,886 139,916 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,130 947 482 500 500 500 534101 Telephone 645 359 463 490 440 440 534105 Cellular Telephone 1,200 968 529 465 470 470 534110 Internet Services 84 77 81 1,300 1,200 1,200 534120 Postage 6,998 6,355 6,130 6,000 3,628 3,628 534620 R & M- Vehicles 1,190 1,268 1,479 500 1,800 1,400 534630 R & M - Office Equipment 1,233 663 528 550 0 300 534650 R& M -Radio 0 75 0 100 0 100 534910 Clerk of Court Filing Fees 1,800 2,158 3,607 4,000 3,800 3,800 535200 Departmental Supplies 1,440 1,550 1,186 1,000 800 1,000 535210 Computer Supplies 384 179 246 400 300 300 535230 Small Tools and Equipment 27 180 499 100 100 90 535260 Gas and Oil 5,256 4,409 4,704 4,700 5,500 6,350 535270 Uniforms and Shoes 658 363 528 400 500 300 535275 Safety Equipment 0 86 0 100 100 100 535410 Dues and Memberships 45 60 90 90 90 90 535450 Training and Education 650 750 555 500 500 500 TOTAL OPERATING EXPENDITURES 22,740 20,447 21,107 21,195 19,728 20,568 CAPITAL OUTLAY 606400 Vehicles and Equipment 17,427 0 0 0 0 0 TOTAL CAPITAL OUTLAY 17,427 0 0 0 0 0 TOTAL CODE ENFORCEMENT DIVISION 155,212 139,478 132,959 164,614 159,614 160,484 W. CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2011 -2012 Adopted budget for Public Works Department as a whole is $3,213,968. Thi compares to the 2010 -2011 projected expenditures of $3,261,708, a decrease of $47,470 or 1.5%. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010-11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly due to elimination of positions $ (102,647) 2. Operating Expenses - Increase mainly due to increased charges for repair & maintenance of vehicles and equipment and added costs for gas & oil. $ 48,011 3. Capital Outlay - Net increase due to purchase of two mowers $ 6,896 Projected Adopted FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 11/12 Actual Actual Actual Expenditures Budget Difference Personal Services $ 2,693,990 $ 2,906,565 $ 2,503,832 $ 2,263,618 $ 2,160,971 $ (102,647) Operating Expenses 1,357,525 1,394,595 988,217 984,986 1,032,997 48,011 Capital Outlay 89,131 11,221 49,700 13,104 20,000 6,896 Total $ 4,140,646 $ 4,312,381 $ 3,541,749 $ 3,261,708 $ 3,213,968 $ (47,740) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010-11 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly due to elimination of positions $ (102,647) 2. Operating Expenses - Increase mainly due to increased charges for repair & maintenance of vehicles and equipment and added costs for gas & oil. $ 48,011 3. Capital Outlay - Net increase due to purchase of two mowers $ 6,896 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI CONSOLIDATED PUBLIC WORKS DEPARTMENT 100 2008 2009 2010 2011 2011 2012 Actual Actual Actual Budget Proiected Budget ROADS & MAINTENANCE PERSONAL SERVICES $ 986,384 $ 1,070,698 $ 758,644 $ 742,664 $ 697,934 $ 639,416 OPERATING EXPENDITURES 194,555 165,296 123,463 124,840 114,089 119,303 CAPITAL OUTLAY 12,285 5,252 32,281 - 1,665 - TOTAL $ 1,193,224 $ 1,241,246 $ 914,388 $ 867,504 $ 813,688 $ 758,719 STORMWATER UTILITY PERSONAL SERVICES $ 540,745 $ 525,786 $ 596,385 $ 596,056 $ 564,387 $ 461,269 OPERATING EXPENDITURES 679,136 739,766 459,192 496,401 496,895 514,831 CAPITAL OUTLAY 55,810 3,024 - - - - $ 1,275,691 $ 1,268,576 $ 1,055,577 $ 1,092,457 $ 1,061,282 $ 976,100 TOTAL FLEET MANAGEMENT PERSONAL SERVICES $ 127,864 $ 174,408 $ 163,773 $ 120,048 $ 117,475 $ 173,027 OPERATING EXPENDITURES 30,506 41,387 34,903 20,171 24,190 24,701 CAPITAL OUTLAY - 2,945 12,000 - - - TOTAL $ 158,370 $ 218,740 $ 210,676 $ 140,219 $ 141,665 $ 197,728 FACILITIES MAINTENANCE PERSONAL SERVICES $ 102,071 $ 117,684 $ 115,020 $ 112,872 $ 112,215 $ 113,182 OPERATING EXPENDITURES 162,251 157,442 120,304 139,693 108,361 121,426 CAPITAL OUTLAY - - - - - - TOTAL $ 264,322 $ 275,126 $ 235,324 $ 252,565 $ 220,576 $ 234,608 PARKS & RECREATION PERSONAL SERVICES $ 811,308 $ 879,834 $ 747,688 $ 689,547 $ 685,151 $ 648,356 OPERATING EXPENDITURES 268,072 268,573 230,091 225,280 223,891 226,931 CAPITAL OUTLAY 21,036 - 5,419 12,800 11,439 11,000 TOTAL $ 1,100,416 $ 1,148,407 $ 983,198 $ 927,627 $ 920,481 $ 886,287 CEMETERY PERSONAL SERVICES $ 125,618 $ 138,155 $ 122,322 $ 87,157 $ 86,456 $ 125,721 OPERATING EXPENDITURES 23,006 22,131 20,264 18,075 17,560 25,805 CAPITAL OUTLAY 49,509 7,007 - - - 9,000 TOTAL $ 198,133 $ 167,293 $ 142,586 $ 105,232 $ 104,016 $ 160,526 TOTALS PERSONAL SERVICES S 2,693,990 $ 2,906,565 S 2,503,832 S 2,348,344 S 2,263,618 S 2,160,971 OPERATING EXPENDITURES 1,357,525 1,394,595 988,217 1,024,460 984,986 1,032,997 CAPITAL OUTLAY 89,131 11,221 49,700 12,800 13,104 20,000 Fs--4,140,646 $ 4,312,381 S 3,541,749 S 3,385,604 $ 3,261,708 S 3,213,968 TOTAL 100 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PUBLIC WORKS ROADS & 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 2011 ACCOMPLISHMENTS ✓ Completed new Skate Park building ✓ Completed new restroom at Schumann Park ✓ Installed new fencing at Bryant Court Park ✓ Continued regular pothole maintenance and road crossing paving ✓ Continued regular maintenance on docks, piers and ramps ✓ Supervised 512 Landscape project ✓ Supervised the installation of lift station at Riverview Park ✓ Supervised the Football Field expansion project FISCAL YEAR 2012 GOALS AND OBJECTIVES ➢ Continue regular maintenance on docks, piers and ramps ➢ Continue regular Pothole maintenance on streets ➢ Continue assisting contractors ➢ Continue assisting other departments with requests ➢ Continue working with organizations for events PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Miles of Paved Roads Maintained 156 156 156 156 156 Number of Parking Lots Maintained 16 16 16 16 16 Miles of Sidewalks Maintained 26 26 26 26 26 101 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR ROADS & MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 30.00% 30.00% Streets and Alleyways - Maintain 156 miles of paved streets. Maintain sixteen (16) municipally owned parking areas. Perform repairs to streets and roadways that are damaged due to Amended Projected deterioration. 20.00% 20.00% General Maintenance - Buildings, docks, piers, sidewalks, etc. 10.00% 10.00% General Administration - Preparation of budget, update service records. Maintain equipment FY 10 /11 FY 11/12 records. Review contracts and construction drawings on City Contract work. Meet with public as Actual necessary. Coordinate employee training and education. 40.00% 40.00% Assisting other City Departments - Lift heavy material with cranes, repair roadways and Budget Difference sidewalks following storm damage, transport heavy equipment and supplies to work -sites and $ 986,384 $ 1,070,698 grade parks and ballfields. 100.00% 100.00% $ 639,416 ROADS & MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for the Roads and Maintenance Division is $758,719. This compares to the 2010 -2011 projected expenditures of $813,688, a decrease of $54,969 or 6.8 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 986,384 $ 1,070,698 $ 758,644 $ 742,664 $ 697,934 $ 639,416 $ (58,518) Operating Expenses 194,555 165,296 123,463 124,840 114,089 119,303 5,214 Capital Outlay 12,285 5,252 32,281 - 1,665 - (1,665) Total $ 1,193,224 $ 1,241,246 $ 914,388 $ 867,504 $ 813,688 $ 758,719 $ (54,969) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures Difference 1. Personal Services - Net decrease mainly due to a position transfer to Planning & Zoning $ (58,518) 2. Operating Expenses - Increase mainly due to increased charges for repair & maintenance of vehicles and gas & oil. $ 5,214 3. Capital Outlay - No approved capital outlay for FY 2011 -12 $ (1,665) 102 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 Public Works Director 67,708 / 134,822 82 1.00 1.00 1.00 $ 78,598 $ 78,598 Administrative Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 62,955 62,955 Maintenance Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 51,051 51,051 Construction Specialist 31,721 / 71,296 34 1.00 1.00 1.00 44,372 44,843 Civil Engineering Technician 30,797 / 69,218 33 1.00 1.00 0.00 46,743 - Sign /Traffic Technician 26,544 / 59,662 26 1.00 1.00 1.00 44,358 46,751 Maintenance Worker III 26,544 / 59,662 26 2.00 2.00 1.00 36,984 37,202 Maintenance Worker II 25,063 / 56,331 24 2.00 3.00 3.00 93,997 93,997 Maintenance Worker I 23,580 / 53,000 22 2.00 1.00 1.00 31,479 31,479 12.00 12.00 10.00 $ 490,537 $ 446,876 Overtime 6,000 6,000 FICA Taxes 38,070 34,719 Clothing Allowance 1,080 960 Deferred Compensation 44,690 40,748 Group Health Insurance Premium 76,380 71,231 Dependant Health Ins Premium 24,842 25,358 Employee Assistance Program 255 232 Worker's Comp Insurance 16,080 13,292 Total Personal Services $ 697,934 $ 639,416 103 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI ROADS & MAINTENANCE DIVISION Code: 010052 104 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 10/11 Adopted Number Description Actual Actual Actual Budget Projected Bud et PERSONAL SERVICES 511200 Regular Salaries 652,591 755,185 516,635 509,691 490,537 446,876 511300 Temporary Salaries 22,679 10,046 0 0 0 0 511400 Overtime 8,429 11,558 9,891 6,000 6,000 6,000 512100 FICA Taxes 49,670 57,162 38,435 40,252 38,070 34,719 512215 Clothing Allowance 1,440 1,440 1,200 1,200 1,080 960 512225 Deferred Compensation 59,482 67,207 47,387 47,248 44,690 40,748 512301 Group Health Insurance Premium 110,250 102,623 90,113 82,790 76,380 71,231 512305 Dependant Health Ins Premium 38,192 26,634 29,658 34,710 24,842 25,358 512309 Employee Assistance Program 349 340 276 278 255 232 512400 Worker's Comp Insurance 43,302 38,503 25,049 20,495 16,080 13,292 TOTAL PERSONAL SERVICES 986,384 1,070,698 758,644 742,664 697,934 639,416 OPERATING EXPENDITURES 533I50 Engineering Services 0 228 0 0 0 0 533400 Other Contractual Services 6,780 4,632 0 0 200 0 533415 Janitorial Services 4,500 4,331 558 476 476 500 533420 Pest/Weed Control/Mowing 0 0 864 3,528 1,000 2,000 534000 Travel and Per Diem 1,352 960 389 500 415 500 534101 Telephone 10,185 8,471 1,875 2,500 1,355 1,120 534105 Cellular Telephone 6,038 4,781 2,429 2,784 2,700 2,700 534110 Internet Services 559 654 158 102 100 101 534120 Postage 224 329 163 50 120 102 534130 Express Mail Charges 0 18 0 0 0 0 534310 Electric 7,589 9,706 2,349 2,600 1,700 1,650 534320 Water /Sewer 836 1,061 261 225 305 305 534380 Trash Pickup /Hauling, Etc. 3,676 6,242 4,997 6,000 3,500 3,000 534400 Rents and Leases 4,610 0 0 0 0 0 534420 Equipment Leases 1,387 0 182 500 500 500 534620 R & M- Vehicles 18,023 22,340 18,311 20,000 21,000 20,675 534630 R & M- Office Equipment 5,935 2,741 1,223 1,500 1,000 1,000 534640 R & M- Operating Equipment 26,370 16,693 17,787 16,000 16,000 18,000 534830 Special Events 1,861 1,040 1,468 1,500 1,500 2,000 534920 Legal Ads 0 142 155 200 200 200 535200 Departmental Supplies 17,241 19,969 13,090 10,500 10,500 10,500 535210 Computer Supplies 704 874 947 600 500 400 535230 Small Tools and Equipment 7,017 4,791 4,699 3,500 3,500 3,500 535260 Gas and Oil 46,490 28,523 26,212 27,000 26,000 25,750 535270 Uniforms and Shoes 3,631 2,940 3,121 2,925 2,500 1,900 535275 Safety Equipment 1,031 1,447 1,156 1,000 1,000 1,000 535310 Road Materials & Supplies 11,493 15,334 12,627 15,000 12,000 15,000 535350 Cement 4,400 4,875 7,518 5,000 5,000 6,000 535410 Dues and Memberships 696 445 439 450 450 450 535420 Books and Publications 277 647 180 100 100 100 535450 Training and Education 1,650 1,082 305 300 468 350 TOTAL OPERATING EXPENDITURES 194,555 165,296 123,463 124,840 114,089 119,303 CAPITAL OUTLAY 606310 IOTB - Fencing 12,285 0 0 0 0 606400 Vehicles and Equipment 0 5,252 32,281 0 1,665 0 TOTAL CAPITAL OUTLAY 12,285 5,252 32,281 0 1,665 0 TOTAL ROADS & MAINTENANCE 1,193,224 1,241,246 914,388 867,504 813,688 758,719 104 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PUBLIC WORKS STORMWATER UTILITY DIVISION The Stormwater Utility 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 280 catch basins and culvert structures. It is also the responsibility of the Stormwater Utility 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 2011 ACCOMPLISHMENTS ✓ Completed installation of quarter round in various locations ✓ Completed road paving and drainage on major roads ✓ Monitored mowing contractor ✓ Monitored ditch mowing contractor ✓ Worked with Applied Aquatics to spray canals ✓ Inspected drainage complaints as received ✓ Supervised contractor for the Potomac Drainage project FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Citywide Infrastructure Improvements ➢ Continue quarter round program ➢ Continue maintenance on collapsed culverts City Goal: Quality of Life City Goal: Governmental Efficiency ➢ Continue monitoring the mowing contract ➢ Continue mowing of rear ditches and rights of ways PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 49,333 40,000 30,000 30,000 30,000 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 300 280 280 280 280 Linear feet Main Ditches reconstructed 40,000 45,000 20,000 20,000 10,000 Road Crossing Pipes 40 40 30 50 30 105 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 50.00% 50.00% Drainage Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 miles of laree canals, Maintain 50 miles of ditches. swales and i 25.00% 25.00% Catch basins, Manholes and Culverts - Hand clean and mow small drainage ditches. Maintain FY 07 -08 280 catch basins and large/small culverts. 10.00% 10.00% General Administration - Preparation of budget, update service records. Maintain equipment FY 11/12 records. Review contracts and construction drawings on City contract work. Meet with public as Actual Actual necessary. Coordinate employee training and education. 5.00% 5.00% Building Dept Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits, Personal Services $ 540,745 $ 525,786 Driveway Permits, and meeting with engineers, contractors, and public as necessary. 10.00% 10.00% Capital Proiects - Planning, Design, Specifications Consultant Coordination Bidding and $ (103,118) Operating Expenses 679,136 Contracts, Construction Management inspections. 100.00% 100.00% 496,895 STORMWATER UTILITY DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for the Stormwater Utility Division is $976,100. This compares to the 2010 -2011 projected expenditures of $1,061,282 a decrease of $85,182 or 8.0 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10/11 FY 10/11 FY 11/12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 540,745 $ 525,786 $ 596,385 $ 596,056 $ 564,387 $ 461,269 $ (103,118) Operating Expenses 679,136 739,766 459,192 496,401 496,895 514,831 17,936 Capital Outlay 55,810 3,024 - - - - - Total $ 1,275,691 $ 1,268,576 $ 1,055,577 $ 1,092,457 $ 1,061,282 $ 976,100 $ (85,182) Fiscal Year 2011-12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures: Difference 1. Personal Services - Decrease due to a reduction in personnel $ (103,1 18) 2. Operating Expenses - Net increase mainly due to an increase of gas & oil and operating supplies $ 17,936 3. Capital Outlay - No Capital Outlay for FY 2011-2012 $ - 106 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION 3,000 29,774 24,478 1,440 960 35,029 28,797 72,151 55,625 21,550 21,313 276 Projected Adopted 10,880 PAY $ 461,269 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 Stormwater Superintendent 46,541 / 97,308 70 1.00 1.00 1.00 $ 58,672 $ 58,672 Stormwater Supervisor 32,699 / 73,495 35 2.00 2.00 2.00 71,067 71,067 Construction Inspector 30,797 / 69,218 33 1.00 1.00 1.00 53,910 53,910 Maintenance Worker III 26,544 / 59,662 26 4.00 3.00 1.00 79,772 31,435 Maintenance Worker II 25,063 / 56,331 24 0.00 2.00 1.00 50,476 30,055 Maintenance Worker I 23,580 / 53,000 22 4.00 3.00 3.00 70,870 79 12.00 12.00 9.00 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 CAPITAL OUTLAY SCHEDULE $ 384,767 $ 316,009 3,000 3,000 29,774 24,478 1,440 960 35,029 28,797 72,151 55,625 21,550 21,313 276 207 16,400 10,880 $ 564,387 $ 461,269 STORMWATER UTILITY DIVISION Description 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Crew Cab Pick Up $ - $ 35,000 $ - $ - $ - $ 35,000 Slope Mower - 115,000 - - - 115,000 $ - $ 150,000 $ - $ - $ - $ 150,000 107 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 010053 108 Amended P'Y 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Description Actual Actual Actual Budget Projected ISudEet PERSONAL SERVICES 511200 Regular Salaries 362,442 358,837 407,992 406,500 384,767 316,009 511400 Overtime 4,925 591 1,481 3,000 3,000 3,000 512100 FICA Taxes 27,250 26,507 30,156 31,437 29,774 24,478 512215 Clothing Allowance 1,420 1,200 1,320 1,440 1,440 960 512225 Deferred Compensation 32,281 32,348 36,853 36,985 35,029 28,797 512301 Group Health Insurance Premium 68,758 69,618 78,395 72,389 72,151 55,625 512305 Dependant Health Ins Premium 13,484 15,415 16,423 21,550 21,550 21,313 512309 Employee Assistance Program 269 253 276 276 276 207 512400 Worker's Comp Insurance 29,916 21,017 23,489 22,479 16,400 10,880 TOTAL PERSONAL SERVICES 540,745 525,786 596,385 596,056 564,387 461,269 OPERATING EXPENDITURES 533150 Engineering Services 15,031 324 6,248 250 250 250 533400 Other Contractural Services 3,952 4,200 2,543 0 2,300 0 533420 Pest /Weed Control/Mowing 35,770 37,969 42,889 45,000 41,000 45,000 533425 Contract Mowing Services 362,439 410,609 211,503 225,000 220,000 225,000 533427 Contract Qtr Round Maintenance 7,707 12,495 12,500 12,500 12,000 15,000 534000 Travel and Per Diem 720 679 0 0 0 0 534101 Telephone 365 90 330 100 805 665 534105 Cellular Telephone 4,135 3,142 1,800 2,160 1,845 1,845 534110 Internet Services 21 19 37 41 41 41 534120 Postage 7 1 51 50 10 10 534130 Express Mail 25 0 0 50 50 50 534310 Electric 1,886 1,641 1,338 1,500 800 800 534320 Water /Sewer 439 656 1,491 1,500 2,070 2,070 534380 Trash Pickup/Hauling, Etc. 6,422 14,708 9,198 8,000 10,404 8,000 534420 Equipment Leases 140 1,261 40 1,500 1,000 1,500 534620 R & M- Vehicles 17,944 15,524 19,902 20,000 27,000 24,000 534630 R & M - Office Equipment 581 562 1,301 1,300 2,000 2,000 534640 R & M- Operating Equipment 52,838 58,580 28,462 47,500 50,000 50,000 534920 Legal Ads 0 198 0 0 0 0 535200 Departmental Supplies 4,691 9,283 3,265 4,500 4,500 4,500 535210 Computer Supplies 0 0 7 300 0 0 535230 Small Tools and Equipment 3,537 3,510 791 2,000 2,000 2,000 535260 Gas and Oil 52,052 33,256 38,795 37,000 37,000 44,050 535270 Uniforms and Shoes 2,803 2,788 2,716 2,500 2,380 1,800 535275 Safety Equipment 821 340 1,139 1,000 1,000 1,000 535310 Road Materials & Supplies 18,408 28,234 20,494 16,250 15,000 15,000 535320 Sod 20,185 26,112 11,833 20,000 17,000 20,000 535350 Cement 22,087 34,963 19,255 20,000 20,000 20,000 535355 Culvert Pipe 43,631 38,297 19,544 26,250 26,250 30,000 535410 Dues and Memberships 122 110 113 150 116 150 535420 Books and Publications 137 0 35 0 0 0 535450 Training and Education 240 215 1,572 0 74 100 TOTAL OPERATING EXPENDITURES 679,136 739,766 459,192 496,401 496,895 514,831 CAPITAL OUTLAY 606300 IOTB Fencing 0 1,850 0 0 606400 Vehicles and Equipment 55,810 1,174 0 0 TOTAL CAPITAL OUTLAY 55,810 3,024 0 0 0 0 TOTAL STORMWATER UTILITY DIVISION 1,275,691 1,268,576 1,055,577 1,092,457 1,061,282 976,100 108 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE PUBLIC WORKS FLEET MANAGEMENT DIVISION The Fleet Management 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 Fleet Management 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 2011 ACCOMPLISHMENTS ✓ Reduced the repair parts inventory and exchanged obsolescent inventory ✓ Maintained fuel facilities to EPA Standards ✓ Implemented a Hurricane Manual for better planning and completion of Fleet Management Services during emergencies ✓ Expanded the use of Government Contracts to purchase vehicle repair parts and services to reduce cost. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Establish a program to rent heavy equipment using governmental contracts to reduce future City of Sebastian equipment purchases. ➢ Implement inspection programs on aerial devices. ➢ Expand the Fleet Hurricane manual to include all Fleet Services needed during emergencies. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Number of Vehicles Maintained 137 121 120 112 112 Number of Heavy Equipment Maintained 48 46 46 46 46 Number of Light Equipment Maintained 109 110 110 105 105 Preventive Maintenance Services 375 380 224 200 200 Road Service Calls 205 200 225 200 200 Completed Service Requests 1410 1500 983 600 650 109 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET FOR FLEET MANAGEMENT DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 10.00% 10.00% Administration of C!ty Fleet Management Program - Supervise and direct employees in the $ 127,864 $ 174,408 implementation of a Fleet Management Program for over 200 pieces of equipment. Develop Operating Expenses 30,506 and direct the maintenance of a 2,800 s . ft. maintenance facility. 45.00% 45.00% Vehicle Maintenance - Schedule and perform vehicle preventive maintenance, mechanical and 2,945 12,000 body repair services on all city-owned vehicles and equipment, except Golf Course a ui ment. 10.00% 10.00% Order and Parts Processing - Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet re airs. 5.000 5.00% Employee Training - Train 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 arts. 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 an im lement 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%1 100.00% FLEET MANAGEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Vehicle Maintenance is $197,728. This compares to the 2010 -2011 proj expenditures of $141,665, an increase of $57,509 or 26.3 %. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures Amended Projected Adopted FY 10 /11 FY 10 /11 FY 11/12 udget FY 07 -08 FY 08 -09 FY 09 -10 120,048 Actual Actual Actual Personal Services $ 127,864 $ 174,408 $ 163,773 $ Operating Expenses 30,506 41,387 34,903 Capital Outlay - 2,945 12,000 Total $ 158,370 $ 218,740 $ 210,676 $ Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures Amended Projected Adopted FY 10 /11 FY 10 /11 FY 11/12 udget Expenditures Budget Difference 120,048 $ 117,475 $ 173,027 $ 52,979 20,171 24,190 24,701 4,530 140,219 $ 141,665 $ 197,728 $ 57,509 Difference 1. Personal Services - Increase due to and increase in health insurance premiums and one additional mechanic $ 52,979 2. Operating Expenses - Increase mainly due to increased training costs $ 4,530 3. Capital Outlay - No capital outlay requested in FY 2011 -12 $ - 110 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET] PERSONAL SERVICES SCHEDULE ET MANAGEMENT DIVISION 600 6,718 9,828 120 240 6,088 10,393 15,008 22,601 0 0 63 Projected Adopted 1,646 PAY $ 173,027 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 ge Superintendant 30,663 / 68, 918 35 0.00 1.00 1.00 $ 35,589 $ 44,989 l Mechanic 28,196 / 63,373 29 1.00 1.00 1.00 39,109 39,109 ianic 25,063 / 56,331 24 2.00 0.00 1.00 0 30,535 cal Assistant 11.01 / 24.75 21 0.50 0.50 0.50 13,000 13,000 3.50 2.50 3.50 $ 87,698 $ 127,633 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 CAPITAL OUTLAY SCHEDULE T MANAGEMENT DIVISION 600 600 6,718 9,828 120 240 6,088 10,393 15,008 22,601 0 0 63 86 1,180 1,646 $ 117,475 $ 173,027 Description 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Lift $ - $ 15,000 $ - $ - $ - $ 15,000 Fuel Tank - - 30,000 - - 30,000 $ - $ 15,000 $ 30,000 $ - $ - $ 45,000 111 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI FLEET MANAGEMENT DIVISION Code: 010054 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 93,096 126,325 123,045 87,105 87,698 127,633 511400 Overtime 1,378 608 1,256 600 600 600 512100 FICA Taxes 7,134 9,362 9,488 6,712 6,718 9,828 512215 Clothing Allowance 240 360 360 120 120 240 512225 Deferred Compensation 7,425 10,263 8,283 6,787 6,088 10,393 512301 Group Health Insurance Premium 13,685 20,262 17,814 17,009 15,008 22,601 512305 Dependant Health Ins Premium 1,818 3,331 309 0 0 0 512309 Employee Assistance Program 69 92 71 69 63 86 512400 Worker's Comp Insurance 3,019 3,805 3,147 1,646 1,180 1,646 TOTAL PERSONAL SERVICES 127,864 174,408 163,773 120,048 117,475 173,027 OPERATING EXPENDITURES 533400 Other Contractual Services 2,640 750 1,500 1,300 1,500 1,600 533410 Environmental Services 0 50 350 220 220 250 533415 Janitorial Services 3,600 3,561 2,558 476 476 500 534000 Travel and Per Diem 0 0 0 150 168 220 534101 Telephone 707 449 579 600 550 690 534105 Cellular Telephone 1,091 1,205 550 360 756 756 534110 Internet Access 42 38 40 40 40 40 534310 Electric 3,133 3,420 3,704 4,000 3,040 3,040 534320 Water /Sewer 280 340 261 275 305 305 534610 R & M - Buildings 543 289 0 200 100 250 534620 R & M- Vehicles 838 1,637 980 750 1,200 1,400 564330 R & M - Office Equipment 111 255 175 250 250 400 534640 R & M- Operating Equipment 2,848 11,185 5,769 3,000 4,400 3,400 535200 Departmental Supplies 6,450 6,429 9,909 2,000 4,000 3,800 535210 Computer Supplies 0 528 253 800 1,200 1,000 535230 Small Tools and Equipment 3,394 5,816 2,601 2,000 2,000 2,200 535260 Gas and Oil 3,894 3,569 3,175 3,000 2,500 2,400 535270 Uniforms and Shoes 935 1,636 1,839 400 1,000 950 535275 Safety Equipment 0 0 0 200 350 300 535420 Books and Publications 0 230 660 100 100 100 535450 Training and Education 0 0 50 35 1,100 TOTAL OPERATING EXPENDITURES 30,506 41,387 34,903 20,171 24,190 24,701 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 2,945 12,000 0 0 0 TOTAL CAPITAL OUTLAY 0 2,945 12,000 0 0 0 TOTAL FLEET MANAGEMENT DIVISION 158,370 218,740 210,676 140,219 141,665 197,728 112 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PUBLIC WORKS PARKS & RECREATION DIVISION The Parks and Recreation Division is responsible for all maintenance and upkeep of the City parks and landscape areas of City properties. Responsibilities include trash removal, landscaping, turf grass maintenance, planting & 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. Provides irrigation maintenance on all city properties, daily maintenance of eight (8) baseball /softball fields, four (4) football /soccer fields, ten (10) tennis courts including four (4) clay courts, four (4) basketball courts, Dog Park, Splash Pad and medians on US 1 and Schumann Drive. Also provides, aerobics, exercise, dance, Yoga, Tai Chi, gymnastics, baby bees and karate programs at the Community Center. Operates the Skate Park and Clay Tennis Courts at Friendship Park and coordinates the annual Easter Egg Hunt and Halloween Parade. Assists with all Park & Special Events. Starting FY 2011 -12, the maintenance of the Sebastian Blvd. intersections will been added as part of the park maintenance program. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Expanded North Football Field at Barber Street Sports Complex ✓ Installed new pavilion and added irrigation in Riverview Park ✓ Installed new amenities at Bark Park ✓ Installed fountains in Garden Club, Blossom and Historical Park ✓ Installed new playground and swings at Hardee Park ✓ Continued quality maintenance and beautification of all Parks and City grounds. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Improve drainage and infield surfaces of 4 baseball fields at Barber Street Sports Complex ➢ Replace playground at Riverview Park ➢ Open new Park facility ➢ Continue quality maintenance and beautification of all Parks and City grounds PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 'Large Park Areas 89 Acres 280 Acres 280 Acres 280 Acres 280 Acres Sports Complex 14 Acres 22 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 113 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR PARKS & RECREATION DIVISION STAFFING NATURE OFACTII/ITY 10/11 11112 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 aerobics, exercise, dance, Yoga, Tai Chi, gymnastics, baby bees and karate programs at the Community Center. 2.50% 2.50% Playprounds - Repair and maintain equipment at all City owned 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 Irritation - Maintain, repair and /or replace buildings, structures and irrigation systems- 100.00% 100.00% PARKS & RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Parks & Recreation is $886,287. This compares to the 2010 -2011 projected expenditures of $920,481, a decrease of $34,194 or 3.7 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 /11 FY 10 /11 FY 11/12 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 811,308 $ 879,834 $ 747,688 $ 689,547 $ 685,151 $ 648,356 $ (36,795) Operating Expenses 268,072 268,573 230,091 225,280 223,891 226,931 3,040 Capital Outlay 21,036 - 5,419 12,800 11,439 11,000 (439) Total $ 1,100,416 $ 1,148,407 $ 983,198 $ 927,627 $ 920,481 $ 886,287 $ (34,194) Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures Difference 1. Personal Services - Net decrease due to elimination of one position $ (36,795) 2. Operating Expenses - Net increase due to increase repair and maintenance of operating equipment and increase in gas & oil costs. $ 3,040 3. Capital Outlay - Decrease due to less replacement equipment $ (439) 114 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PARKS & RECREATION DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 I1 -12 10 -11 11 -12 Parks Superintendent 46,541 / 97,308 70 1.00 1.00 1.00 $ 66,775 $ 66,775 Parks Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 37,691 39,601 Recreation Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 37,698 37,698 Foreman 28,196 /63,373 29 1.00 1.00 1.00 29,578 29,578 Maintenance Worker II 25,063 / 56,331 24 3.00 3.00 3.00 108,775 109,252 Maintenance Worker I 23,580 / 53,000 22 7.00 5.00 4.00 135,206 110,395 Skate Park Attendants"' 2.50 2.50 2.50 29,000 29,000 Gymnastic Assistant(" 4.50 4.50 4.50 24,500 24,500 Tennis Courts Attendants(" 2.00 2.00 2.00 16,500 16,500 23.00 21.00 20.00 $ 485,723 $ 463,299 Overtime 8,000 8,000 FICA Taxes 37,862 36,137 Clothing Allowance 1,080 1,080 Deferred Compensation 38,243 36,214 Group Health Insurance Premium 76,229 68,970 Dependant Health Ins Premium 26,992 24,136 Employee Assistance Program 276 253 Worker's Comp Insurance 10,746 10,267 Total Personal Services $ 685,151 $ 648,356 (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. CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION Description 2011 -12 2012 -13 Mower $ 11,000 $ - Pick Up Truck - 18,000 Mower - - 115 2013 -14 2014 -15 2015 -16 TOTAL $ - $ - $ - $ 11,000 18,000 - - 36,000 - 12,000 - 12,000 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PARKS & RECREATION DIVISION Code: 010057 116 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Descriotion Actual Actual Actual Bud et Projected Budeet PERSONAL SERVICES 511200 Regular Salaries 483,286 536,310 447,109 415,723 415,723 393,299 511300 Temporary Salaries 68,307 80,335 71,032 70,000 70,000 70,000 511400 Overtime 11,031 10,470 10,943 8,000 8,000 8,000 512100 FICA Taxes 40,657 45,599 38,257 37,862 37,862 36,137 512215 Clothing Allowance 1,440 1,440 1,320 1,200 1,080 1,080 512225 Deferred Compensation 44,600 47,709 41,225 38,243 38,243 36,214 512301 Group Health Insurance Premium 100,774 102,920 91,594 76,229 76,229 68,970 512305 Dependant Health Ins Premium 31,433 31,787 28,342 26,992 26,992 24,136 512309 Employee Assistance Program 344 342 307 276 276 253 512400 Worker's Comp Insurance 29,436 22,922 17,559 15,022 10,746 10,267 TOTAL PERSONAL SERVICES 811,308 879,834 747,688 689,547 685,151 648,356 OPERATING EXPENDITURES 533400 Other Contractual Services 4,938 2,650 0 985 100 0 533415 Janitorial Services 16,920 16,756 13,809 6,690 6,690 6,688 534000 Travel and Per Diem 593 460 0 810 810 837 534101 Telephone 3,206 3,005 2,374 2,500 2,370 2,370 534105 Cellular Telephone 5,528 4,282 2,511 2,680 2,715 2,575 534110 Internet Services 26 19 20 20 21 21 534120 Postage 145 217 209 150 150 150 534310 Electric 76,157 101,618 93,082 103,000 89,800 90,500 534320 Water /Sewer 6,938 9,339 11,342 9,400 10,960 10,960 534380 Trash Pickup/Hauling, Etc. 378 979 159 400 200 200 534420 Equipment Leases 262 280 0 200 0 100 534620 R & M- Vehicles 4,070 6,458 4,705 5,000 8,500 8,500 534630 R & M - Office Equipment 581 562 653 646 622 622 534640 R & M - Operating Equipment 23,200 26,522 18,741 14,000 18,000 20,000 534680 R & M - Irrigation Systems 7,005 5,426 4,724 4,000 4,000 3,500 534685 R & M - Grounds Maintenance 21,202 21,582 14,331 15,000 14,000 13,000 534686 R & M - Parks Facilities 28,590 15,292 17,680 15,000 17,000 17,500 534830 Special Event Expense 3,474 2,985 2,327 2,500 2,500 2,500 535200 Departmental Supplies 2,994 3,175 2,773 3,500 2,500 2,500 535210 Computer Supplies 401 0 1 0 76 80 535220 Cleaning Supplies 331 365 28 300 100 200 535221 Fertilizer /Chemical Supplies 12,706 12,995 10,846 12,000 12,000 12,000 535230 Small Tools and Equipment 9,444 4,799 1,719 2,500 2,500 2,500 535260 Gas and Oil 33,219 22,587 23,053 20,000 24,000 26,050 535270 Uniforms and Shoes 3,393 4,015 3,404 2,574 2,500 1,800 535275 Safety Equipment 1,351 883 765 600 500 500 535410 Dues and Memberships 435 773 655 385 823 823 535420 Books and Publications 90 90 0 0 0 0 535450 Training and Education 495 459 180 440 454 455 TOTAL OPERATING EXPENDITURES 268,072 268,573 230,091 225,280 223,891 226,931 CAPITAL OUTLAY 606300 Improvements Other Than Bldgs 0 0 2,475 0 0 606400 Vehicles and Equipment 21,036 0 2,944 12,800 11,439 11,000 TOTAL CAPITAL OUTLAY 21,036 0 5,419 12,800 11,439 11,000 TOTAL PARKS & RECREATION DIVISION 1,100,416 1 1,148,407 983,198 927,627 920,481 886,287 116 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PUBLIC WORKS 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 2011 ACCOMPLISHMENTS ✓ Added new benches in the cemetery ✓ Completed information signs FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Continue placing benches in the cemetery and maintaining the grounds City Goal: Governmental Efficiency ➢ Continue to provide care and maintenance to the Cemetery PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Cremains, including niches 30 28 43 39 34 Burials 38 47 23 40 37 Acres of property maintained 9.34 9.34 9.34 9.34 9.34 Operating cost per acre maintained $20,466 $18,198 $13,169 $6,682 $16,649 117 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CEMETERY DIVISION STAFFING NATURE OF ACTIVITY 10/11 11112 60.00% 60.00% Cemetery Ground Maintenance - Maintain 9.34 acres of grounds through improved scheduling Outlay 49,509 7,007 of mowing, trimming, and general cleanup. Assist with sales and locations of burial spaces and 167,293 $ Expenditures assist citizens and visitors in locating burial spaces of family members and friends. Removal and Difference 122,322 trimming of unsightly trees to enhance appearance and increase safety. Continue to apply $ 86,456 $ 125,721 chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform 20,264 18,075 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% CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for the Cemetery is $160,526. This compares to the 2010 -2011 projected of $104,016, an increase of $56,510 or 54.3 %. FY 07/08 FY 08/09 Actual Actual I Services $ 125,618 $ 138,155 $ ng Expenses 23,006 22,131 Outlay 49,509 7,007 $ 198,133 $ 167,293 $ (Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures _ 1. Personal Services - Increase due to transfer of Maintenance position from Parks & Recreation and increase in health insurance premiums $ 2. Operating Expenses - Net increase mainly due contracted grounds maintenance $ 3. Capital Outlay - Replacement of mower $ 118 Difference 39,265 8,245 9,000 Amended Projected Adopted FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 Actual Budget Expenditures Budget Difference 122,322 $ 87,157 $ 86,456 $ 125,721 $ 39,265 20,264 18,075 17,560 25,805 8,245 - - - 9,000 9,000 142,586 $ 105,232 $ 104,016 $ 160,526 $ 56,510 (Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenditures _ 1. Personal Services - Increase due to transfer of Maintenance position from Parks & Recreation and increase in health insurance premiums $ 2. Operating Expenses - Net increase mainly due contracted grounds maintenance $ 3. Capital Outlay - Replacement of mower $ 118 Difference 39,265 8,245 9,000 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CEMETERY DIVISION 1,000 4,902 6,809 120 240 5,767 8,011 6,485 13,428 3,444 6,132 Projected Adopted 1,760 PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 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 0.00 1.00 0 24,811 2.00 1.00 2.00 $ 62,955 $ 87,766 Overtime FICA Taxes Clothing AIlowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION 1,000 1,000 4,902 6,809 120 240 5,767 8,011 6,485 13,428 3,444 6,132 23 46 1,760 29289 $ 86,456 $ 125,72I Description 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Skag's Riding Mower $ 9,000 $ - $ - $ - $ - $ 9,000 $ 9,000 $ - $ - $ - $ - $ 9,000 119 ICITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI CEMETERY DIVISION Code: 010059 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 84,720 95,284 85,152 62,955 62,955 87,766 511400 Overtime 957 1,095 601 1,000 1,000 1,000 512100 FICA Taxes 6,021 6,823 6,094 4,902 4,902 6,809 512215 Clothing Allowance 240 240 240 120 120 240 512225 Deferred Compensation 7,711 8,674 7,718 5,767 5,767 8,011 512301 Group Health Insurance Premium 13,553 13,984 12,282 6,485 6,485 13,428 512305 Dependant Health Ins Premium 6,985 7,195 5,976 3,444 3,444 6,132 512309 Employee Assistance Program 46 46 38 23 23 46 512400 Worker's Comp Insurance 5,385 4,814 4,221 2,461 1,760 2,289 TOTAL PERSONAL SERVICES 125,618 138,155 122,322 87,157 86,456 125,721 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 0 0 9,000 533415 Janitorial Services 3,000 2,960 2,084 255 255 255 534101 Telephone 1,377 1,387 1,526 1,500 1,615 1,615 534105 Cellular Telephones 391 299 480 550 560 700 534110 Internet Access 575 573 528 575 575 575 534310 Electric 1,827 2,105 1,836 1,950 1,855 1,855 534610 R & M - Buildings 812 555 143 0 0 200 534620 R & M- Vehicles 480 117 0 250 150 250 534640 R & M- Operating Equipment 2,484 2,769 3,093 2,500 2,500 2,500 534685 R & M - Grounds Maintenance 3,757 3,255 4,103 5,000 5,000 2,505 535200 Departmental Supplies 3,629 3,899 3,999 3,000 3,000 3,000 535210 Computer Supplies 0 441 0 150 100 150 535220 Cleaning Supplies 197 258 0 250 200 250 535230 Small Tools and Equipment 947 446 0 100 100 700 535260 Gas and Oil 2,336 1,536 1,558 1,300 1,300 1,550 535270 Uniforms and Shoes 582 695 715 695 350 500 535275 Safety Equipment 217 441 199 0 0 200 535410 Dues and Memberships 395 395 0 0 0 0 TOTAL OPERATING EXPENDITURES 23,006 22,131 20,264 18,075 17,560 25,805 CAPITAL OUTLAY 606400 Vehicles and Equipment 49,509 7,007 0 0 0 9,000 TOTAL CAPITAL OUTLAY 49,509 7,007 0 0 0 9,000 TOTAL CEMETERY DIVISION 198,133 1679293 1429586 1059232 1049016 1609526 120 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PUBLIC WORKS FACILITIES MAINTENANCE DIVISION The Facilities Maintenance Division is responsible for the maintenance and repair for all city buildings and facilities and the supervision of contractors /vendors to ensure contractual obligations are fulfilled. The division also provides miscellaneous janitorial services and support to all community activities as well as all departments such as moving office equipment and furniture. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Being proactive instead of reactive. Practiced more preventative maintenance ✓ Purchased products used regularly on sale or in bulk quantities for additional savings. ✓ Maintained a high standard of performance while working with less. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Remain proactive toward maintenance ➢ Look for new ways to save and be more efficient. ➢ Strive to maintain current standards of performance during hard times. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Number of facility and sites maintained 44 44 53 53 55 Total square footage maintained 128,668 128,668 144,513 144,513 160,538 Total number of work orders completed 200 200 162 150 165 Cost per square foot maintained $2.05 $2.14 $1.63 $1.53 $1.48 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 10/11 11112 65.00% 59.00% 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% 23.00% 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 pr e aration of annual division budget. 15.00% 18.00% General Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities 100.00% 100.00% 121 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for the Facilities Maintenance is $234,608. This compares to the 2010 -2011 projected expenditures of $220,576, an increase of $14,032 or 6.4 %. Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010-2011 Projected Expenditures Difference 1. Personal Services - Due to increase in health insurance premiums $ 967 2. Operating Expenses - Mainly due to increase of repair & maintenance of buildings $ 13,065 3. Capital Outlay - No approved capital outlay for FY 2011 -12 $ - PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE PAY POSITION RANGE GRADE Facilities Maintenance Supervisor 32,699 /73,495 35 Maintenance Worker 11 25,063 / 56,331 24 FULL TIME EQUIVALENTS 09 -10 10 -11 11 -12 1.00 Amended Projected Adopted 1.00 1.00 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 /11 FY 10 /11 FY 11/12 1,650 $ 112,215 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 102,071 $ 117,684 $ 115,020 $ 112,872 $ 112,215 $ 113,182 $ 967 Operating Expenses 162,251 157,442 120,304 139,693 108,361 121,426 13,065 Capital Outlay - - - - - - - Total $ 264,322 $ 275,126 $ 235,324 $ 252,565 $ 220,576 $ 234,608 $ 14,032 Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010-2011 Projected Expenditures Difference 1. Personal Services - Due to increase in health insurance premiums $ 967 2. Operating Expenses - Mainly due to increase of repair & maintenance of buildings $ 13,065 3. Capital Outlay - No approved capital outlay for FY 2011 -12 $ - PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE PAY POSITION RANGE GRADE Facilities Maintenance Supervisor 32,699 /73,495 35 Maintenance Worker 11 25,063 / 56,331 24 FULL TIME EQUIVALENTS 09 -10 10 -11 11 -12 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 122 Projected Adopted Expenditure Budget 10 -11 11 -12 $ 47,697 $ 47,697 26,236 26,236 $ 73,933 $ 73,933 1 6,500 6,500 6,162 6,162 120 120 7,250 7,250 12,658 13,318 3,896 4,203 46 46 1,650 1,650 $ 112,215 $ 113,182 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI FACILITIES MAINTENANCE DIVISION Code: 010056 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 511200 Regular Salaries 63,794 75,482 74,317 73,933 73,933 73,933 511400 Overtime 8,624 7,767 6,805 6,500 6,500 6,500 512100 FICA Taxes 5,254 6,078 5,882 6,162 6,162 6,162 512215 Clothing Allowance 90 120 120 120 120 120 512225 Deferred Compensation 6,115 7,492 7,301 7,250 7,250 7,250 512301 Group Health Insurance Premium 11,162 13,865 13,848 12,658 12,658 13,318 512305 Dependant Health Ins Premium 3,586 3,707 4,092 3,896 3,896 4,203 512309 Employee Assistance Program 42 46 46 46 46 46 512400 Worker's Comp Insurance 3,404 3,127 2,609 2,307 1,650 1,650 TOTAL PERSONAL SERVICES 102,071 117,684 115,020 112,872 112,215 113,182 OPERATING EXPENDITURES 533400 Other Contractual Services 24,220 24,749 18,215 21,000 21,000 21,500 533410 Environmental Services 0 0 0 0 25 0 533415 Janitorial Services 24,900 24,633 22,634 18,000 18,000 18,000 533420 Pest/Weed Control 3,218 3,233 3,291 3,800 3,800 3,800 534000 Travel and Per Diem 0 0 0 0 0 534101 Telephone 323 90 116 130 110 110 534105 Cellular Telephone 748 599 431 468 470 470 534110 Internet Services 21 19 20 20 21 21 534610 R & M - Buildings 84,197 79,563 49,178 70,000 40,000 50,000 534620 R & M- Vehicles 1,783 1,559 919 3,000 2,500 3,000 534630 R & M - Office Equipment 0 0 479 475 475 475 534640 R & M- Operating Equipment 716 409 271 500 500 500 535200 Departmental Supplies 2,416 2,795 2,219 2,100 2,400 2,500 535210 Computer Supplies 0 0 86 150 150 150 535220 Cleaning Supplies 10,695 12,215 12,856 12,000 11,000 12,000 535230 Small Tools and Equipment 2,104 1,607 1,662 1,800 1,700 1,800 535250 Building Supplies 1,917 1,984 3,325 2,000 2,000 2,000 535260 Gas and Oil 4,018 2,817 3,257 3,000 3,000 3,850 535270 Uniforms and Shoes 812 936 1,058 950 900 950 535275 Safety Equipment 163 234 287 300 300 300 535450 Training and Education 0 0 0 0 10 0 TOTAL OPERATING EXPENDITURES 162,251 157,442 120,304 139,693 108,361 121,426 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL FACILITIES MAINTENANCE 264,322 275,126 235,324 252,565 220,576 234,608 123 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GENERAL FUND - NON- DEPARTMENTAL This section of the budget includes costs not related to specific departmental service objectives or programs. The largest category of expenditures in this budget is for payments for general property and casualty liability insurance premiums, payment to the Riverfront Community Redevelopment Agency for tax increment revenue and general government utilities. NON - DEPARTMENTAL BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Non - departmental is $697,657. This compares to the 2010 -2011 projected expenditures of $511,915, An increase of $185,742, or 36.28 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Actial Actual Actual Budget Expenditures Budget Difference Personal Services $ 1,268 $ 22,687 $ 20,040 $ 15,000 $ 22,000 $ 139,436 $ 117,436 Operating Expenses 770,508 688,026 602,525 537,107 489,915 497,221 7,306 Grants and Aids - - - - - - - Non- Operating - - - - - 61,000 61,000 Total $ 771,776 $ 710,713 $ 622,565 $ 552,107 $ 511,915 $ 697,657 $ 185,742 Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: Difference 1. Personal Services - Increased unemployment insurance and addition of Health Reimbursement Account $ 117,436 2. Operating Expenses - Net increase mainly due to Increased property insurance premiums $ 7,306 3. Grantsand Aids - No grants and aids budgeted for FY 2011 -2012 $ - 4. Non - Operating Expenses - Sets aside expected savings from PBA contract changes. $ 61,000 124 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET NON - DEPARTMENTAL Code: 010099 125 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Description Actual Actual Actual Budeet Projected Budget PERSONAL SERVICES 512307 Health Reimbursement Account 0 0 0 0 0 109,436 512500 Unemployment 1,268 22,687 20,040 15,000 22,000 30,000 TOTAL PERSONAL SERVICES 1,268 22,687 20,040 15,000 22,000 139,436 OPERATING EXPENDITURES 533100 Professional Services 0 540 0 0 0 0 533120 Consultants 53,185 6,178 0 15,200 15,200 0 533400 Other Contractual Services 0 0 2,120 0 1,425 500 533415 Janitorial 6,600 6,529 6,360 5,880 5,880 5,880 533425 Contract Mowing Services 25,375 30,595 29,943 25,000 30,000 25,000 534101 Telephone 5,633 6,161 6,472 6,500 6,750 6,750 534110 Internet Services 4,048 5,056 4,805 5,000 4,755 4,755 534120 Postage 7,663 2,642 6,626 0 185 185 534310 Electric 44,131 45,653 40,926 44,100 39,115 39,115 534320 Water /Sewer 6,579 5,593 6,345 6,800 4,140 4,140 534500 Insurance 258,834 233,686 202,372 215,000 165,000 215,000 534501 Claims 45,369 19,687 17,348 15,000 15,000 15,000 534630 R &M Office equipment 1,528 917 0 0 0 0 534700 Printing and Binding 10,256 4,984 5,035 0 0 0 534805 4th of July 18,412 18,250 18,500 17,750 18,500 18,500 534815 Paver Bricks 225 0 247 250 350 200 534825 Advertising Expenditures 2,882 1,978 2,128 1,600 4,330 2,396 534830 Special Events Expense 900 900 900 900 900 900 534835 Special Employee Events 2,757 3,007 2,028 2,000 1,902 2,000 534944 Supplies -PS Empl Exp Fund 430 2,157 2,486 1,000 1,500 1,500 534945 Supplies - General Empl Exp Fund 3,147 2,733 4,456 1,000 2,570 1,500 534955 Refunds 792 0 677 0 0 0 534980 Payment - Riverfront CRA Fund 250,499 273,888 223,426 155,427 153,900 133,975 535200 Departmental Supplies 1,672 1,551 1,082 1,000 1,300 1,050 5354I0 Dues and Memberships 2,451 258 2,381 1,200 2,371 2,375 535454 PBA Tuition Reimb Plan 928 587 1,407 1,000 383 1,000 535455 CWA Tuition Reimb Plan 1,297 0 0 1,000 0 1,000 535710 Non -Ad Valorem Tax 14,915 14,496 14,455 14,500 I4,459 14,500 TOTAL OPERATING EXPENSES 770,508 688,026 602,525 537,107 489,915 497,221 GRANTS AND AIDS 708199 Grants and Aids 0 0 0 0 0 0 TOTAL GRANTS AND AIDS 0 0 0 0 0 0 909901 Contingency - PBA Contract Savings 0 0 0 0 0 61,000 TOTAL NON - OPERATING 0 0 0 0 0 61,000 TOTAL NON - DEPARTMENTAL 771,776 710,713 622,565 552,107 511,915 697,657 125 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET This Page Intentionally Left Blank 126 CITY OF SEBASTIAN, FLORIDA 2011/2012 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) Discretionary Sales Tax Fund (DST) Recreation Impact Fee Fund Stormwater Utility Fund Law Enforcement Forfeiture Fund Riverfront Community Redevelopment Agency TOTAL $ 648,511 2,390,391 185,000 938,623 10,125 286,022 $ 414581672 Note that the Riverfront Community Redevelopment Agency (CRA) is a blended component unit. Its governing body is also the City Council and this results in its budget also being approved by the City Council acting as the CRA governing body. 127 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 -2012 allocation for the City of Sebastian is estimated at $585,900. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description TAXES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10/11 Budget FY 10 /11 Projected FY 11/12 Adopted Bud et 312400 Local Option Gas Tax 601,390 593,776 595,746 610,000 585,900 585,900 TOTAL TAXES 601,390 593,776 595,746 610,000 585,900 585,900 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 18,559 18,559 18,559 9,353 9,353 9,353 361100 Interest Income 18,508 1,110 2,992 3,168 1,500 1,500 361105 SBA Interest Earnings 16,239 2,868 1,294 1,000 1,500 1,500 TOTAL MISCELLANEOUS REVENUE 53,306 22,537 22,845 13,521 12,353 12,353 NON - REVENUE SOURCES 384120 Paving Note Proceeds 0 0 2,462,000 0 0 0 389991 Appropriation From PY Fund Balanc 0 143,938 0 1,477,988 1,367,183 50,258 TOTAL NON - REVENUE SOURCES 0 143,938 2,462,000 1,477,988 1,367,183 50,258 TOTAL LOCAL OPTION GAS TAX 654,696 760,251 3,080,591 2,101,509 1,965,436 648,511 128 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account umber Description OPERATING EXPENDITURES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 533100 Professional Services 0 0 31,100 0 0 0 534315 Public Lighting 184,133 186,074 183,594 185,000 185,000 185,000 534695 Railroad Crossing Maintenance 4,719 43,223 41,231 0 4,719 4,719 535380 Signalization Supplies 16,885 15,170 18,599 15,000 18,000 18,000 TOTAL OPERATING EXPENDITURES 205,737 244,467 274,524 200,000 207,719 207,719 DEBT SERVICE 707105 Principal - Paving Loan 233,644 243,995 1,137,190 168,000 168,000 176,000 707205 Interest - Paving Loan 66,356 56,005 51,152 96,463 96,463 89,792 707300 Other Debt Service Costs 0 0 68,618 0 0 0 TOTAL DEBT SERVICE 300,000 300,000 1,256,960 264,463 264,463 265,792 GRANTS AND AIDS 820100 GoLine Grant 0 0 50,000 50,000 50,000 50,000 TOTAL GRANTS AND AIDS 0 0 50,000 50,000 50,000 50,000 NON - OPERATING 909101 Trfr to General Fund 001 0 215,784 175,000 175,000 175,000 125,000 909133 Trfr to Transp Impr Fund 330 95,000 0 14,032 1,301,561 1,243,054 0 909990 Unappropriated 53,959 0 1,310,075 110,485 25,200 0 TOTAL NON - OPERATING 148,959 215,784 1,499,107 1,587,046 1,443,254 125,000 TOTAL LOCAL OPTION GAS TAX 654,696 760,251 3,080,591 2,101,509 1,965,436 648,511 129 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 -2012 allocation for the City of Sebastian is estimated at $2,356,000. 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 130 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 312600 Discretionary Sales Tax 2,502,937 2,328,648 2,328,150 2,325,000 2,356,000 2,356,000 TOTAL TAXES 2,502,937 2,328,648 2,328,150 2,325,000 2,356,000 2,356,000 MISCELLANEOUS REVENUE 361100 Interest Income 26,902 9,460 31,195 18,550 18,150 18,150 361105 SBA Interest Earnings 19,819 4,354 602 6,043 6,000 6,000 367000 Gain/Loss on Sale of Investment 0 0 (6,333) 0 0 TOTAL MISCELLANEOUS REVENUE 46,721 13,814 25,464 24,593 24,150 24,150 NON - REVENUE SOURCES 381330 Transfer from Fund 330 0 0 37,446 0 0 0 381360 Transfer from Fund 363 0 0 522,000 0 0 0 389991 Appropriation From PY Fund Balance 1,006,994 436,907 0 0 123,502 10,241 TOTAL NON - REVENUE SOURCES 1,006,994 436,907 559,446 0 123,502 10,241 TOTAL DISCRETIONARY SALES TAX 3,556,652 1 2,779,369 1 2,913,060 1 2,349,593 2,503,652 2,390,391 130 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 131 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 10 /11 Adopted umber Description Actual Actual Actual Budget Projected Budget NON - OPERATING 909123 Interfund Trfr to 230 - Series 2003 DSF 1,164,036 2,251,783 1,162,586 997,557 984,268 997,391 909131 Trfr to Capital Projects Fund 310 525,709 361,786 181,838 376,500 441,110 185,000 909132 Trfr to CIP Fund 320 (32,788) 0 0 0 0 98,000 909133 Trfr to Transp Impr Fund 330 581,251 98,159 0 0 226,603 610,000 909136 Trfr to Stormwater Impr Fund 363 1,318,444 67,641 1,148,217 500,000 561,671 500,000 909145 Trfr to Fund 455 AP 0 0 0 290,000 290,000 0 909990 Unappropriated 0 0 420,419 185,536 0 0 TOTAL NON - OPERATING 3,556,652 2,779,369 2,913,060 2,349,593 2,503,652 2,390,391 TOTAL DISCRETIONARY SALES TAX 3,556,652 2,779,369 2,913,060 2,349,593 2,503,652 2,390,391 131 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI RECREATION IMPACT FEE FUND The Recreation Impact Fee was established to enable the City to allow growth and development to proceed in the City in compliance with the adopted Comprehensive Plan, and to regulate growth and development so as to require growth and development to share in the burden of growth by paying its pro rata share for the reasonably anticipated expansion costs of the recreational system improvements. Additionally, the City through impact fees seeks to provide an equitable, fair share basis for new and expanded recreational facilities concurrent with the impact and needs generated by new development. (Ordinance 0- 01 -15) RECREATION IMPACT FEE FUND REVENUE Code: 160010 Account Number Description MISCELLANEOUS REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 361100 Interest Income 20,794 30,867 13,272 33,000 7,500 7,500 361105 SBA Interest Earnings 12,677 2,547 1,129 13,247 1,000 1,000 363270 Recreation Impact Fee 32,825 13,975 26,000 10,000 20,000 20,000 367000 Gain/Loss on Sale of Investment 0 0 (2,145) 0 0 0 TOTAL MISCELLANEOUS REVENUE 66,296 47,389 38,256 56,247 28,500 28,500 NON - REVENUE SOURCES 0 0 7,021 0 0 0 389991 Appropriation From PY Fund Balance 291,697 130,335 0 204,753 633,874 156,500 TOTAL NON - REVENUE SOURCES 291,697 130,335 0 204,753 633,874 156,500 TOTAL RECREATION IMPACT FEE 357,993 1 177,724 38,256 261,000 662,374 185,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description CAPITAL OUTLAY AND PROJECTS FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 606300 improvements Other Than Bldgs 6,897 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 6,897 0 0 0 0 0 NON - OPERATING 909132 Transfer to CIP Fund 320 (148,904) 177,724 12,317 100,000 501,374 185,000 909133 Transfer to CIP Fund 330 500,000 0 (39) 161,000 161,000 0 909455 Transfer to CIF Fund 455 Airport 0 0 7,021 0 0 0 909990 Unappropriated 0 0 18,957 0 0 0 TOTAL NON - OPERATING 351,096 177,724 38,256 261,000 662,374 185,000 TOTAL RECREATION IMPACT FEE 357,993 177,724 38,256 261,000 662,374 185,000 132 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI STORMWATER UTILITY FUND The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of managing the City's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee is based upon a single residential ERU in the amount of $4.00 per month, or $48.00 per year. (Ordinance 0- 01 -16) STORMWATER UTILITY FUND REVENUE Code: 163010 Account Number Description MISCELLANEOUS REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budy-et 361100 Interest Income 10,340 424 608 14,000 2,450 2,450 361105 SBA Interest Earnings 34,686 14,048 2,077 12,344 800 800 361150 Other Interest 596 149 34 1,000 200 200 363630 Stormwater Utility Fee 810,944 807,971 819,859 850,000 815,000 815,000 367000 Gain/Loss on Sale of Investment 0 0 36,087 0 0 0 389991 Appropriation from prior year fund balan 149,569 216,349 198,640 410,260 272,304 120,173 TOTAL MISCELLANEOUS REVENUE 1,006,135 1,038,941 1,057,305 1,287,604 1,090,754 938,623 TOTAL STORMWATER UTILITY 1,006,135 1,038,941 1,057,305 1,287,604 1,090,754 938,623 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description OPERATING EXPENDITURES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 533100 Professional Services 86 88 97 100 100 100 533411 Permit Fees 0 7,988 0 0 0 0 534955 Refunds 0 718 0 0 0 0 TOTAL OPERATING EXPENDITURES 86 8,794 97 100 100 100 NON - OPERATING 909101 Interfund Trfr to 001 - GF 500,000 512,500 500,000 500,000 500,000 500,000 909263 Interfund Trfr to Fund 26' ) 506,049 501,860 476,221 438,877 438,857 438,523 909131 Interfund Trfr to CIP Fund 310 0 0 0 200,000 151,797 0 909363 Interfund Trfr to CIP Fund 363 0 15,787 80,987 148,627 0 0 TOTAL NON - OPERATING 1,006,049 1,030,147 1,057,208 1,287,504 1,090,654 938,523 TOTAL STORMWATER UTILITY 1,006,135 1,038,941 1,057,305 1,287,604 1,090,754 938,623 133 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE LAW ENFORCEMENT FORFEITURE FUND The Law Enforcement Forfeiture Fund is established pursuant to Section 932.705 for reporting revenues associated with seized or forfeited property by the Police Department under the Florida Contraband Forfeiture Act as well as expenditures related to funding equipment purchases for law enforcement purposes, matching funds for Federal Grants, and to support Drug Treatment Programs, Drug Prevention Programs, School Resource Officer Program, Crime Prevention, or Safe Neighborhood Programs. LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Account Number Description FINES AND FORFEITS FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 351200 Confiscated Property 19,114 29,527 19,533 8,000 8,000 8,000 TOTAL FINES AND FORFEITS 19,114 29,527 19,533 8,000 8,000 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 122 71 33 250 25 25 361105 SBA Interest Earnings 624 196 121 0 100 100 365000 Sale of Surplus 5,181 871 0 0 0 0 366000 Contributions and Donations 2,785 1,456 6,145 2,000 2,000 2,000 369900 Other Misc. Revenue 0 0 (258) 0 0 0 TOTAL MISCELLANEOUS REVENUE 8,712 2,594 6,041 2,250 2,125 2,125 TOTAL LAW ENFORCEMENT FORFEITURE 27,826 32,121 25,574 10,250 10,125 10,125 134 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Account Number Description OPERATING EXPENDITURES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10/11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 533100 Professional Services 0 3,841 1,702 0 0 0 533400 Other Contractual Services 0 0 510 0 0 0 534966 D.A.R.E. Expenditures 0 992 1,791 0 1,260 0 534967 G.R.E.A.T. Expenditures 0 339 12 0 340 0 535380 Departmental Supplies 85 2,763 2,000 0 0 0 TOTAL OPERATING EXPENDITURES 85 4,094 6,015 0 1,600 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 22,115 0 0 5,881 0 TOTAL CAPITAL OUTLAY 0 22,115 0 0 5,881 0 NON- OPERATING 909990 Unappropriated 27,741 5,912 19,559 10,250 2,644 10,125 TOTAL NON - OPERATING 27,741 5,912 19,559 10,250 2,644 10,125 TOTAL LAW ENFORCEMENT FORFEITURE 27,826 32,121 25,574 10,250 10,125 10,125 135 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Account Number Description TAXES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 338200 Tax Increment Revenue - Sebastian 250,499 273,888 223,426 155,427 153,900 133,975 338200 Tax Increment Revenue - Indian River Cty 252,885 251,236 206,304 143,515 143,720 125,091 TOTAL TAXES 503,384 525,124 429,730 298,942 297,620 259,066 MISCELLANEOUS REVENUE 361100 Interest Income 5,454 288 1,924 440 4,000 4,000 361105 SBA Interest Earnings 5,436 1,702 1,131 1,000 650 650 369900 Other Miscellaneous Revenue 75 0 3,781 0 0 0 TOTAL MISCELLANEOUS REVENUE 10,965 1,990 6,836 1,440 4,650 4,650 NON - REVENUE SOURCES 381330 Transfer from Capital Project Fund 330 0 668,590 0 0 0 0 389991 Fund Balance Carried Forward 339,562 0 2,858,920 110,345 183,657 22,306 TOTAL NON - REVENUE SOURCES 339,562 668,590 2,858,920 110,345 183,657 22,306 TOTAL RIVERFRONT REDEVELOPMENT 853,911 1,195,704 3,295,486 410,727 485,927 286,022 136 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description OPERATING EXPENDITURES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 533100 Professional Services 18,400 9,425 25,149 7,000 7,000 7,000 533201 Admin Svcs Provided by the GF 12,826 13,202 13,202 12,584 12,584 13,202 533400 Other Contractual Services 0 63,200 16,140 15,000 15,600 16,600 534120 Postage 0 35 0 0 0 0 534315 Public Lighting 13,743 14,728 15,186 14,850 15,500 15,500 534320 Water and Sewer 0 297 730 0 1,000 1,000 534400 Rents and Leases 0 0 3,326 0 0 0 534686 R &M -Park Facilities 0 3,849 888 2,500 2,500 2,500 534699 Other Capital Projects Maintenance Expense 0 0 3,541 0 12,600 11,982 534830 Special Events Expense 26,798 37,184 34,395 36,468 36,468 36,468 534920 Legal Ads 1,469 0 755 100 100 100 535200 Departmental Supplies 962 1,892 0 1,000 1,000 1,000 535410 Dues & Memberships 870 670 670 1,225 670 670 TOTAL OPERATING EXPENDITURES 75,068 144,482 113,982 90,727 105,022 106,022 CAPITAL OUTLAY AND PROJECTS 606100 Land 0 0 2,308,392 0 0 0 606200 Buildings 0 0 784,000 0 0 0 606310 Improvements Other Than Building 0 0 4,024 0 0 0 606990 Infrastructure - Engineering 106,249 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 106,249 0 3,096,416 0 0 0 GRANTS AND AIDS 820100 Fagade /Sign Improvement Program 38,033 22,988 15,370 30,000 30,000 20,000 TOTAL GRANTS AND AIDS 38,033 22,988 15,370 30,000 30,000 20,000 NON - OPERATING 909100 Interfund Trfr to General Fund 001 0 60,000 60,000 60,000 60,000 60,000 909132 Interfund Trfr to CIP Fund 320 15,000 0 9,829 230,000 277,405 0 909133 Interfund Trfr to CIP Fund 330 619,561 0 (111) 0 13,500 100,000 909990 Unappropriated 0 968,234 0 0 0 0 TOTAL NON - OPERATING 634,561 1,028,234 69,718 290,000 350,905 160,000 TOTAL RIVERFRONT REDEVELOPMENT 853,911 1,195,704 3,295,486 410,727 485,927 286,022 137 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI This Page Intentionally Left Blank 138 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE 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. 139 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET DISCRETI ©NARY 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 will be $6,215,000 as of September 30, 2011. The debt proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the police department, and the friendship park. DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 230010 Account Number Description MISCELLANEOUS REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Protected FY 11/12 Adopted Budget 361100 Interest Income 2,448 707 7,038 22,854 23,066 22,400 361105 SBA Interest Earnings 2,363 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 4,811 707 7,038 22,854 23,066 22,400 NON - REVENUE SOURCES 700,000 720,000 745,000 765,000 765,000 795,000 381130 Interfund Trfr from 130 DST 1,164,036 2,251,783 1,162,586 997,557 984,268 997,391 389991 Appropriation from PY Fund Balance 0 0 0 0 12,245 2,542 TOTAL NON - REVENUE SOURCES 1,164,036 2,251,783 1,162,586 997,557 996,513 999,933 TOTAL DEBT SERVICE FUND 1,168,847 2,252,490 1,169,624 1,020,411 1,019,579 1,022,333 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 Account Number Description OPERATING EXPENDITURES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Proiected FY 11/12 Adopted Budget 535205 Bank Charges 0 375 675 300 300 300 TOTAL OPERATING EXPENDITURES 0 375 675 300 300 300 DEBT SERVICE 707130 Principal - DST Series 2003 700,000 720,000 745,000 765,000 765,000 795,000 707230 Interest - DST Series 2003 333,619 457,903 277,788 252,604 252,604 225,358 707300 Other Debt Service Costs 7,675 3,625 1,000 1,675 1,675 1,675 909990 Unappropriated 127,553 1,070,587 145,161 832 0 0 TOTAL DEBT SERVICE 1,168,847 2,252,115 1,168,949 1,020,111 1,019,279 1,022,033 TOTAL DEBT SERVICE FUND 1,168,847 1 2,252,490 1,169,624 1,020,411 1,019,579 1,022,333 140 CITY OF SEBASTIAN, FLORIDA 2011/2012 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 will be $3,785,000 as of September 30, 2011. The debt proceeds were used to improve the stormwater system according to the adopted stormwater mater plan. The improvement projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 263010 Account Number Description MISCELLANEOUS REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 361100 Interest Income 716 101 455 1,122 1,123 1,100 361150 SBA Interest Earnings 318 (17) 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 1,034 84 455 1,122 1,123 1,100 NON - REVENUE SOURCES 65,335 60,934 37,861 88 69 0 381163 Interfund Trfr from 163 SUF 506,049 501,860 476,221 438,877 438,857 438,523 389991 Appropriation from PY Fund Balance 0 0 0 0 0 500 TOTAL NON - REVENUE SOURCES 506,049 501,860 476,221 438,877 438,857 439,023 TOTAL DEBT SERVICE FUND 507,083 501,944 476,676 439,999 439,980 440,123 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 Account Number Description DEBT SERVICE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 707163 Principal - Stormwater Series 2003 245,000 255,000 260,000 270,000 270,000 280,000 707263 Interest - Stormwater Series 2003 191,873 185,135 177,485 169,036 169,036 159,248 707300 Other Debt Service Costs 4,875 875 875 875 875 875 909990 Unappropriated 65,335 60,934 37,861 88 69 0 TOTAL DEBT SERVICE 507,083 501,944 476,221 439,999 439,980 440,123 TOTAL DEBT SERVICE FUND 507,083 501,944 476,221 439,999 439,980 440,123 141 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET This Page Intentionally Left Blank 142 ITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 -12. 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 2011 -12 projects is provided from Discretionary Sales Tax (DST), Recreation Impact Fees, Airport Operating Revenues and Grants. Project expenditures are accounted for in Capital Project Funds and the Airport Projects Fund, but they are presented in a consolidated manner in the budget document to facilitate review of capital projects as a whole. Any projected operating costs associated with the Fiscal Year 2011 -12 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 2011 -12 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 2011 -12 projects. 143 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2011- 2012 REVENUE BY SOURCE Airport Operating Revenues Grants /Bank Notes 1% Recreation Impact 9% Fee Fund 10% f Discretionary Sales Tax Fund 80% 144 USES OF FUNDS Genera] Government Physical 5% Environment Public Safety 27% 10% Culture and Recreation Transportation 10% 48% 144 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES AND EXPENDITURES FOR FISCAL YEAR 2011— 2012 Recreation Impact Fee Fund Discretionary Sales Tax Fund Grants /Bank Notes Airport Operating Revenues Total Capital Improvement Fund Revenues General Government Public Safety Transportation Culture and Recreation Physical Environment Total Capital Improvement Fund Expenditures 145 $ 185,000 1,493,000 177,500 22,500 $ 1,878,000 98,000 185,000 910,000 185,000 500,000 $ 1,878,000 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET FISCAL YEAR 2011/2012 General Government Fleet Maintenance Equipment Building Painting Police Department Police Vehicle Replacement Roads and Special Projects U.S. #I Improvements Gateway Enhancements Presidential Streets Parking Improvements Parks & Recreation Mooring Fields Blueway Signage Improvements Baseball Field Drainage Bleacher Shields Creative Playground Handicap Pier - Yacht Club Stormwater 1/4 Round Swale Rehab Airport Runway 8/26 Survey & Rehabilitation Maintenance Equipment Total FY 2011/2012 CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation Option Impact Grants/ Riverfront Cemetery Gas Tax DST Fees Golf Airport Bank Note CRA Trust Fund Total $ 23,000 $ 75,000 $ 185,000 $ 300,000 $ 25,000 $ 310,000 $ 75,000 $ 500,000 $ 15,000 $ 25,000 $ 50,000 $ 50,000 $ 30,000 $ 15,000 146 $ 2,500 $ 97,500 $ 20,000 $ 80,000 $ 23,000 $ 75,000 $ 185,000 $ 300,000 $ 25,000 $ 310,000 $ 75,000 $ 15,000 $ 25,000 $ 50,000 $ 50,000 $ 30,000 $ 15,000 $ 500,000 $ 100,000 $ 100,000 ;ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE' Project Name: Funding Source: Fleet Maintenance Equipment Project Description: IDiscretionary Sales Tax I Upgrade fuel pumps and purchase vehicle lift. Justification: r i Project Costs: FY 11 -12 $23,000 Operating Impact: $0 he mechanical gas pumps are not able to pump the new blended ethanol fuels. This causes a reductic the volume of gas that can be delivered and increases the costs per gallon. Project FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $23,000 - $3,000 - $3,000 - $3,000 - $3,000 - $3,000 - $15,000 Project Name: Building Painting Project Description: Funding Source: IDiscretionary Sales Tax Repaint City Hall. Police Department and Old City Hall. Justification: This project is needed to improve the appearance of these buildings. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $75,000 $0 $0 $0 $0 $0 $75,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Police Vehicles Project Description: Discretionary Sales Tax 11/12 - 3 patrol vehicles, 1 code enforcement vehicle and 1 crime scene van. Justification: Replace 5 older vehicles that have higher mileage and maintenance cost. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $185,000 $250,000 $300,000 $300,000 $300,000 $300,000 $1,635,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: U.S. Highway #1 Improvements Project Description: IDiscretionary Sales Tax I Work to make improvements to U.S. Highway #1. Justification: Project Costs: FY -11 -12 $300,000 Operating Impact: $0 his project was authorized by the City Council during FY 10 -11 to improve traffic flow, parking ai esthetics along U.S. Highway #1. Project FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $0 $0 $300,000 $0 $0 $0 $0 $0 $0 147 _-ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE] Project Name: Gateway Enhancements Project Description: Funding Source: I Riverfront Community improvements to the entrances to the CRA area. Justification: These improvements are intended to further define the CRA area. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $25,000 $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Presidential Streets Project Description: IDiscretionary Sales Tax Work to reconstruct Washington, Cleaveland and Martin Streets. These street are in need of reconstruction. It is also desirable to create additional parking where possible and add drainage, landscaping, benches and sidewalks. Due to the residential nature of Martin, work will only be to repair the base and resurface. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $310,000 $0 $0 $0 $0 $0 $310,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Parkin Improvements Project Description: Funding Source: Discretionary Sales Tax This would encompass improvements to the CavCorp properly or Justification: Project Costs: FY 11 -12 FY 12 -13 $75,000 $750,000 Operating Impact: $0 $0 Project Name: Funding Source: Justification: FY 13 -14 $0 $0 FY 14 -15 $0 $0 FY 15 -16 $0 $0 FY 16 -17 $0 $0 Project Total $825,000 $0 Mooring Fields Project Description: Recreation Impact Fees $500,000, plus Riverfront other improvements identified in the Parking Study. Community Redevelopment Cash of $250,000. Parking is a primary issue identified in the CRA Master Plan. The City Council has requested that this be given attention. Engineering would be done in FY 12 -13 with construction in FY 12 -13. Project Costs: FY 11 -12 FY 12 -13 $75,000 $750,000 Operating Impact: $0 $0 Project Name: Funding Source: Justification: FY 13 -14 $0 $0 FY 14 -15 $0 $0 FY 15 -16 $0 $0 FY 16 -17 $0 $0 Project Total $825,000 $0 Mooring Fields Project Description: Recreation Impact Fees Design and engineering for placing mooring fields for boaters. A mooring field is needed near the Main Street Pier to provide boaters a safe place to tie -up and access the amenities near downtown. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 148 _-ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE] Project Name: Funding Source: Justification: IBlueway Si na a Improvements JProiect Description: Recreation Impact Fees I Improvements to blueway/greenway si na e. The blueway /greenway corridors connect to numerous destinations and encourage non - vehicular transportation. Improvements to signage will make these corridors more attractive to the user. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $25,000 $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Baseball Fields Drainage Project Description: Funding Source: lRecreation Impact Fees Improvements to drainage. Justification: This prcject will make improvements to drainage at the Barber Street Baseball Fields. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: IBleacher Shields Project Description: Funding Source: Recreation Impact Fees Ac wire bleacher shields. Justification: This will fund the purchase of cover for attendees at events at the Barber Street Sports Complex Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Creative Playground I Project Description: Recreation Impact Fees IPlayground equipment at Barber Street Sports Complex. This project will allow us to purchase playground equipment at the Barber Street Sports Complex. This is necessary because the current equipment has sharp edges and is a danger to the kids. Project Costs: Proj ect FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $30,000 $0 $0 $0 $0 $0 $30,000 Operating Impact: $250 $250 $250 $250 $250 $250 $1,500 149 --ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE] Project Name: Handica Pier -Yacht Club Project Description: Funding Source: lRecreation Impact Fees Install handicapped floating dock at the Yacht Club Pier. Justification: IThis Project will improve accessibility by the handicapped. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: 1/4 Swale Improvements Project Description: Funding Source: IDiscretionary Sales Tax Installation of 1/4 round in swales. Justification: To continue the program of updating the drainage throughout the City. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Runway 8/26 Survey & Rehab. Project Description: FDOT: $2,500; Airport: $2,500; FAA $95K. Runway 8/26 Improvements. Runway 8/26 identifying markings are marginally out of tolerance due to magnetic variation. Runway needs marking improvements. This is a 95% FAA, 2.5% FDOT and Airport match. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $100,000 $0 $0 $0 $0 $0 $100,000 Operating Impact: $2,500 $0 $0 $0 $0 $0 $2,500 Project Name: I Maintenance Equipment Project Description: Funding Source: JFDOT $80K; Airport $20K. Purchase maintenance equipment throw h 80/20 FDOT Grant. Justification: Airport continues to have to share city maintenance equipment as needed. That practice disrupts City land Airport projects. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $100,000 $0 $0 $0 $0 $0 $100,000 Operating Impact: $20,000 $0 $0 $0 $0 $0 $20,000 150 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes an 18 -hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is divided into three areas: Administration, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES Amended FY 11/12 FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Description Actual Actual Actual Budget Projected Bud et Total Revenues $ 1,455,749 $ 1,408,534 $ 1,297,411 $ 1,297,884 $ 1,303,128 $ 1,305,753 Total GC Administration Division 941,717 1,305,643 561,584 555,204 529,796 509,753 Total GC Greens Division 600,123 593,465 593,465 561,013 548,217 599,291 Total GC Carts Division 152,500 156,111 156,111 146,762 138,653 141,253 Total Expenses 1,694,340 2,055,219 1,311,160 1,262,979 1,216,666 1,250,297 Change in Unrestricted Reserves $ (238,591) $ (646,685) $ (13,749) $ 34,905 $ 86,462 $ 55,456 GOLF COURSE FUND REVENUE Code: 410010 The Fiscal Year 2011 -2012 adopted budget for Golf Course fund revenue is $1,305,753. This compares to the 2010 -2011 projected Gol Course fund revenue of $1,303,128, an increase of $2,625 or .2 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Description Actual Actual Actual Budget Revenue Budget Difference Charges for services $1,438,233 $1,406,933 $1,291,296 $1,297,484 $1,303,048 $1,305,653 $ 2,605 Non - operating revenues 17,516 1,601 6,115 400 80 100 20 Total revenues $1,455,749 $1,408,534 $1,297,411 $1,297,884 $1,303,128 $1,305,753 $ 2,625 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from 2010 -11 Projected Revenue Difference 1. Charges for services - Increase mainly due to a projected increase in play. $ 2,605 2. Non - operating revenues - Increase due to anticipated increase in interest earnings in FY 11 -12. $ 20 151 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI GOLF COURSE REVENUE Code: 410010 Account Number Description CHARGES FOR SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual FY 10 /11 Amended Budget FY 10 /11 Dept Projected FY 11/12 Adopted Budget 347501 Green Fees 523,161 529,583 477,049 480,000 480,000 481,500 347502 Cart Rentals 689,668 663,201 603,424 606,000 606,000 607,500 347510 Driving Range Fees 43,944 43,571 38,626 39,000 39,000 43,000 347512 Club Storage Fees 1,364 2,123 2,046 2,000 2,200 2,225 347513 Club Rentals Fees 2,146 2,073 1,796 1,900 2,100 2,100 347520 Initiation Fees 3,200 3,800 4,500 4,500 3,000 3,000 347521 Membership Fees 65,071 62,090 61,539 61,539 59,704 62,683 347522 Handicap Fees 5,850 6,000 5,620 5,560 5,150 5,200 347523 Resident Card Fees 41,750 38,100 36,370 36,400 31,620 33,525 347530 Non - Taxable Sales 69 108 52 75 60 60 347540 Pro Shop Sales 74,577 68,201 66,760 70,000 70,000 70,000 347541 Cost of Sales -Pro Shop (50,637) (46,975) (44,143) (45,500) (31,000) (40,000) 362100 Rents and Royalties 29,308 31,178 29,744 30,000 30,000 30,000 369900 Other Miscellaneous Revenues 3,149 0 2,512 1,500 1,500 1,500 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 5,266 3,264 5,020 4,000 3,000 3,000 369995 Cash Over /Short (13) 256 21 150 354 0 TOTAL CHARGES FOR SERVICES 1,438,233 1,406,933 1,291,296 1,297,484 1,303,048 1,305,653 NON - OPERATING REVENUE 361100 Interest Earnings 3,246 144 254 300 80 100 361105 SBA Interest Earnings 14,270 3,093 219 100 0 0 364100 Sale of Fixed Assets 0 0 987 0 0 0 365000 Sale of Surplus Mater /Scrap 0 22 0 0 0 0 367000 Gain /Loss on Sale of Investments 0 (1,658) 4,448 0 0 0 369400 Reimbursements 0 0 207 0 0 0 TOTAL NON - OPERATING REVENUE 17,516 1,601 6,115 400 80 100 TOTAL GOLF COURSE REVENUES 1,455,749 1,408,534 1,297,411 1,297,884 1,303,128 1,305,753 USE OF UNRESTRICTED RESERVES 238,591 646,685 13,749 0 0 0 TOTAL GOLF COURSE SOURCES 1,694,340 2,055,219 1,311,160 1,297,884 1,303,128 1,305,753 152 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL 113UDGETI 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 2011 ACCOMPLISHMENTS ✓ Hosted over 30 charities, corporate and / or special tournaments, provided donations, etc. to all of the charitable events. ✓ Good replay from numerous golf course patrons, especially patrons that participate in the numerous weekly leagues that are offered including the Wojo's Monday League, Men's and Women's Golf Associations, Business League, etc. ✓ Currently on track for over 53,000 rounds of golf and over 1.3 million in revenue. ✓ Throughout the year, donated numerous rounds of golf and golf course merchandise to charitable events and fundraisers throughout the county and state. By donating to worthy causes, SMGC provides key support to community endeavors. ✓ For the fourth consecutive year, represented SMGC at the 2011 Honda Classic (a PGA Tour event), where PGA Director of Golf, Greg Gardner, served as a Pace of Play Rules Official at the Pro -Am Competition. ✓ Organized, promoted and hosted the 2010 Sebastian Amateur and 2011 2- Person Team Championship, the two premiere golf tournaments for SMGC. ✓ Served as the home course for Sebastian River High School Boys & Girls golf teams and PGA Director of Golf, Greg Gardner was Head Coach for the boy's team., ✓ Offered junior clinics & lessons throughout the year, concentrating on the summer months of June & July. FISCAL YEAR 2012 GOALS & OBJECTIVES ➢ Strive for 62,000 rounds of golf and 1.6 million in revenue. ➢ Strive to instill in each golf course employee the importance of quality, unsurpassed customer service and the goals of "consider it done" and "whatever it takes" regarding such 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. Always keeping lines of communication open with all maintenance workers. ➢ Continue to offer annual memberships, with goal of securing new members each year. ➢ Continue to offer a large variety of weekly leagues, which help ensure repeat play and increase rounds of golf among regular customers. ➢ Continue to offer a fully- stocked golf shop, with quality merchandise and competitive prices, fulfilling the needs of customers. ➢ Strive to introduce the game of golf (through a variety of clinics, golf lessons and other golf specials) to juniors, retirees and others in the community to ensure future and present growth of the game. ➢ Continue to be the official home course of 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 ventures. ➢ Strive to help community fundraisers and other charitable events, which will help SMGC be considered an integral part of the community. 153 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Number of Annual Fees Sold 97 95 96 105 100 Single Resident 41 39 38 44 42 Single Non - Resident 10 8 8 10 8 Family Resident 38 38 42 44 42 Family Non - Resident 8 10 8 10 8 Resident /Discount Cards 950 876 844 950 900 TOTAL ANNUAL FEES SOLD 1,047 971 940 1,163 1,000 Annual Fee Rounds 7,821 7,536 7,063 9,000 7,266 Daily Fee Rounds 46,163 45,668 42,435 50,000 44,743 TOTAL NUMBER OF ROUNDS PLAYED 53,114 53,204 49,498 59,000 52,009 Junior Golf Academy Attendees 100 75 90 100 100 Outside Tournaments 54 30 30 40 30 Sebastian Open Players 85 107 105 120 100 PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 10 /11 11112 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 Lyame as well as promotina return olay. 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% 154 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Golf Course Administration is $565,209. This compares to the 2010-2011 PAY projected expenses of $616,258, a decrease of $51,049 or 8.3 %. Golf Course Director 46,541 / 97,308 Head Golf Professional 36,782 / 69,754 Head Cashier 26,545 / 69,662 GRADE 09 -10 Revised Projected Adopted 11 -12 78 FY 07 -08 FY 08 -09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 1.00 1.00 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 286,222 $ 271,669 $ 256,725 $ 258,394 $ 228,474 $ 204,525 $ (23,949) Operating Expenses 333,046 326,497 283,159 295,735 296,623 305,228 8,605 Capital Outlay 8,733 84,962 - - 4,699 - (4,699) Debt Service 313,715 622,515 21,700 1,075 - - - Contingency - - - 34,905 86,462 55,456 (31,006) Total $ 941,717 $ 1,305,643 $ 561,584 $ 590,109 $ 616,258 $ 565,209 $ (51,049) Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - Net decrease by not filling vacant position. $ (23,949) 2. Operating Expenses - Increase primarily due to an increase in repair and maintenance charges. $ 8,605 3. Capital Outlay - No approved capital outlay in FY 11 -12 budget $ (4,699) 4. Debt Service - The final debt service was paid in FY 09/10. $ - 5. Contingency - Total revenue exceeds budgeted expenses by less than the prior year. $ (31,006) PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION Administrative Secretary (P /T) 12.76 / 28.68 Assistant Cashier (PIT) 9.23/20.76 Assistant Cashier (TEMP) PAY POSITION RANGE Golf Course Director 46,541 / 97,308 Head Golf Professional 36,782 / 69,754 Head Cashier 26,545 / 69,662 Administrative Secretary (P /T) 12.76 / 28.68 Assistant Cashier (PIT) 9.23/20.76 Assistant Cashier (TEMP) 4.00 4.50 3.50 F /T /E Projected Adopted Overtime POSITION YEARS Expense Budget GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 78 1.00 1.00 1.00 $ 77,269 $ 77,269 61 1.00 1.00 0.00 21 ,320 - 26 1.00 1.00 1.00 41,956 41,956 26 0.00 0.00 0.00 - - 15 1.00 1.00 1.00 24,000 24,000 0.00 0.50 0.50 3,000 6,000 4.00 4.50 3.50 $ 167,545 $ 149,225 Overtime 1,500 1,500 Lesson Bonus 1,500 1,500 FICA Taxes 13,085 11,913 Deferred Compensation 13,234 11,315 Group Health Insurance Premium 18,848 13,865 Dependant Health Ins Premium 10,435 10,339 Health Reimbursement Account 0 3,014 Employee Assistance Program 115 115 Worker's Comp Insurance 2,212 1,739 Unemployment Insurance - - Total Personal Services $ 228,474 $ 204,525 155 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 156 Amended FY 11/12 Account FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 Adopted Number Description Actual Actual Actual Bud¢et Proiected Budget PERSONAL SERVICES: 511200 Regular Salaries 208,266 200,716 186,992 189,010 164,545 143,225 511300 Temporary Salaries 2,878 0 0 0 3,000 6,000 511400 Overtime 831 1,267 1,224 1,500 1,500 1,500 511500 Lesson Bonus 3,046 2,219 2,974 5,000 1,500 1,500 512100 FICA Taxes 14,748 14,757 14,213 14,957 13,085 11,913 512225 Deferred Compensation 14,498 15,282 15,174 15,436 13,234 11,315 512301 Group Health Insurance Premium 20,469 21,128 21,046 18,848 18,848 13,865 512305 Dependant Health Ins Premium 14,347 10,717 10,923 10,435 10,435 10,339 512307 Health Reimbursement Account 0 0 0 0 0 3,014 512309 Employee Assistance Program 125 121 115 115 115 115 512400 Worker's Comp Insurance 6,249 4,666 3,404 3,093 2,212 1,739 512500 Unemployment Insurance 0 0 47 0 0 0 512600 OPED Accrued Expense 765 796 613 0 0 0 TOTAL PERSONAL SERVICES 286,222 271,669 256,725 258,394 228,474 204,525 OPERATING EXPENSES: 533100 Professional Services 1,075 2,911 1,752 2,200 2,048 2,048 533200 Audit Fees 1,938 2,450 3,274 2,947 2,947 2,710 533201 Admin Services provided by GF 50,036 49,509 54,460 59,906 59,906 65,897 533400 Other Contractual Services 0 0 148 0 80 100 533415 Janitorial Services 5,100 5,045 3,604 911 861 911 533420 Pest/Weed Control 634 648 248 250 168 168 533440 Electronic Security Services 426 422 427 444 518 518 534000 Travel and Per Diem 116 0 0 0 0 0 534101 Telephone 2,210 3,445 2,075 2,400 2,260 2,260 534105 Cellular Telephone 374 349 483 560 560 560 534110 Internet Access 405 488 680 494 495 495 534120 Postage 127 94 113 100 60 60 534310 Electric 35,315 27,580 23,871 25,700 32,150 32,120 534320 Water /Sewer 10,758 13,483 12,770 15,000 11,620 11,620 534445 Airport Property Lease 173,000 164,000 135,000 135,000 135,000 135,000 534500 Insurance 6,895 4,875 5,360 5,361 4,000 5,361 534610 R & M - Buildings 1,556 5,832 1,327 1,750 1,750 2,000 534630 R & M - Office Equipment 4,337 3,870 1,640 4,235 3,400 4,000 534845 Golf Course Promotions 252 203 293 250 150 0 534846 Golf Course Advertising 6,857 7,703 5,027 5,000 5,000 5,000 535200 Departmental Supplies 2,269 3,165 3,063 2,500 3,000 3,500 535205 Bank Charges 22,390 22,627 22,101 24,500 24,500 24,500 535210 Computer Supplies 1,054 895 80 750 500 750 535220 Cleaning Supplies 2,872 3,520 2,267 2,000 2,000 2,000 535250 Building Supplies 0 623 312 500 500 500 535270 Uniforms and Shoes 312 0 0 200 200 200 535410 Dues and Memberships 507 507 507 500 507 507 535710 Non -Ad Valorem Tax 2,231 2,253 2,277 2,277 2,443 2,443 TOTAL OPERATING EXPENSES 333,046 326,497 283,159 295,735 296,623 305,228 CAPITAL OUTLAY: 606400 Vehicles and Equipment 8,733 84,962 0 0 4,699 0 TOTAL CAPITAL OUTLAY 8,733 84,962 0 0 4,699 0 DEBT SERVICE: 707145 Principal - Golf Course 270,000 590,000 0 0 0 0 707245 Interest - Golf Course 43,215 32,015 20,125 0 0 0 707300 Other Debt Service Costs 500 500 1,575 1,075 0 0 TOTAL DEBT SERVICE 313,715 622,515 21,700 1,075 0 0 909901 Contingency 0 0 0 34,905 86,462 55,456 TOTAL NON - OPERATING EXPENSES 0 0 0 34,905 86,462 55,456 TOTAL GOLF COURSE ADMINISTRATION 1 941,717 1 1,305,643 1 561,584 1 590,109 616,258 565,209 156 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE 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 2011 ACCOMPLISHMENTS ✓ Monitored all golf course grounds with special emphasis on putting greens. ✓ Monitored maintenance and preventative maintenance techniques on all city -owned golf course equipment. ✓ Continued maintenance and minor improvements on irrigation system. ✓ Purchased two off -lease Toro green mowers, thus ensuring the quality of cut. ✓ Continued to provide new trees and plantings (at no cost or nominal cost) in areas that are deemed to be in high demand for trees, etc. ✓ Completed extensive Brazilian pepper removal project to an area about 4 acres in size, which created huge improvement to aesthetics and air -flow. ✓ Through mowing patterns, increased size of three of the smaller greens on the golf course. FISCAL YEAR 2012 GOALS AND OBJECTIVES ➢ Continue to monitor golf course grounds and surrounding areas. ➢ Strive for all golf course grounds to be visually and aesthetically pleasing. ➢ Strive to ensure putting greens are in the best possible shape and condition, including "green- speed" issues. ➢ Continue to maintain irrigation system and make repairs as needed. Also provide insight into planned irrigation improvements. ➢ Strive to monitor and track all equipment repairs to city -owned golf course maintenance equipment and continue to look into new, innovative and cost - effective methods of repairing equipment. ➢ Continue to meet with the Head Golf Course superintendent daily, express any issues or concerns and always keep lines of communication open with all golf maintenance employees. ➢ Explore innovative methods regarding equipment replacement, leases, golf course turf practices and irrigation improvements, ➢ Explore other golf course improvement subjects including green rebuild issues, types of turf, tee locations and other issues related to future improvements and renovations. PERFORMANCE MEASURES Performance Indicators Actual FY 07/08 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Greens (Acres) 4 4 4 4 4 Tees (Acres) 5 5 5 5 5 Fairways (Acres) 35 35 35 35 35 Rough (Acres) 60 60 60 60 60 Sand Bunkers (Acres) 5 5 5 5 5 Lakes and Ponds (Linear Feet) 10,000 10,000 10,000 10,000 10,000 Non -Play Area (Acres) 18 18 18 18 18 Holes Maintained 18 1 18 1 18 18 1 18 Practice areas (acres total) 4 1 4 1 4 4 1 4 157 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 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% Actual Actual GOLF COURSE GREENS DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Golf Course Greens Division is $599,291. This compares to the 2010-2011 projected expenses of $548,217, an increase of $51,074 or 9.3 %. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services. $ 26,074 2. Capital Outlay - Purchase off a greens mower is scheduled for FY 11 -12. $ 25,000 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION Description 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Greens Mower $ 25,000 $ - $ - $ - $ - $ 25,000 Tractor - 15,000 - - - 15,000 Carry-AII H - 7,000 - - - 7,000 Greens Mower 25,000 25,000 $ 25,000 $ 22,000 $ 25,000 $ - $ - $ 72,000 158 Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY10 -11 FY 11 -12 Actual Actual Actual Budget Expenses Budget Difference Operating Expenses $ 579,511 $ 591,975 $ 539,987 $ 561,013 $ 548,217 $ 574,291 $ 26,074 Capital Outlay 20,612 1,490 22,500 - - 25,000 25,000 Total $ 600,123 $ 593,465 $ 562,487 $ 561,013 $ 548,217 $ 599,291 $ 51,074 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services. $ 26,074 2. Capital Outlay - Purchase off a greens mower is scheduled for FY 11 -12. $ 25,000 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION Description 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 TOTAL Greens Mower $ 25,000 $ - $ - $ - $ - $ 25,000 Tractor - 15,000 - - - 15,000 Carry-AII H - 7,000 - - - 7,000 Greens Mower 25,000 25,000 $ 25,000 $ 22,000 $ 25,000 $ - $ - $ 72,000 158 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Account Number Description OPERATING EXPENSES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Pro'ected FY 11/12 Adopted Budget 533440 Electronic Security Services 612 493 521 549 582 600 533445 Groundskeeping Service 522,099 537,762 493,700 504,264 493,700 514,356 534310 Electric 18,884 22,221 17,510 21,000 17,385 17,385 534610 R & M - Buildings 1,083 2,365 1,385 1,602 1,600 2,000 534640 R & M- Operating Equipment 10,575 13,117 15,457 15,000 15,000 17,000 534680 R & M - Irrigation Systems 19,210 12,542 9,189 15,000 15,000 16,000 534685 R & M - Grounds Maintenance 4,636 797 1,656 2,898 4,000 6,000 535200 Departmental Supplies 2,209 2,496 522 500 800 750 535220 Cleaning Supplies 0 182 47 100 50 100 535230 Small Tools and Equipment 203 0 0 0 0 0 535250 Building Supplies 0 0 0 100 100 100 TOTAL OPERATING EXPENSES 579,511 591,975 539,987 561,013 548,217 574,291 CAPITAL OUTLAY 606400 Vehicles and Equipment 20,612 1,490 22,500 0 0 25,000 TOTAL CAPITAL OUTLAY 20,612 1,490 22,500 0 0 25,000 TOTAL GREENS DIVISION 600,123 593,465 562,487 561,013 548,217 599,291 159 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI GOLF COURSE CARTS DIVISION The Golf Course Carts Division many times provides the first and last contact with customers. They maintain golf carts in operational and clean condition for customers, services driving range and water station, maintains and cleans al] 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 2011 ACCOMPLISHMENTS ✓ Maintained fleet of 86 electric Club Car carts, i 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 a contract with an underwater diving company, provided a no -cost quality range ball for the driving range. ✓ Offered quality customer service, always willing to go the extra step to please our customers, thus ensuring repeat play. FISCAL YEAR 2012 GOALS AND OBJECTIVES ➢ Continue to offer quality, unsurpassed customer service. ➢ Continue to maintain golf cart fleet, with emphasis on battery and tire maintenance and overall cleanliness of golf cart. ➢ Continue to maintain and service the beverage, ranger and range carts. ➢ Continue to maintain driving range stations and offer a clean, quality range practice ball to our customers. ➢ Continue to maintain cart barn, water station, starter's station and cart wash & cart staging areas, so all of these areas are clean and presentable to the public and customers. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Club Car Electric Golf Carts 86 86 86 86 86 Tires Maintained 352 352 352 356 352 Grease Fittings Maintained 508 508 534 534 534 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 348 348 519 519 519 Beverage Carts 1 1 1 1 1 PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 10 /11 11112 30.00% 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. 30.00% 30.00% Golf Course Facilities - Maintenance and care of Cart Barn, Driving Range, Water Station, and general area around Golf Shop and starter area. 40.00% 40.00% Customer Service - Provide unsurpassed customer service to our members. 100.00%1 100.00% 160 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for Golf Course Carts Division is $141,253. This compares to the 2010-2011 projected expenses of $138,653, a increase of $2,600 or 1.9 %. Fiscal Year 2011-12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - No changes. $ - 2. Operating Expenses - Minor change. $ 100 3. Capital Outlay -No Capital Outlay was approved in the FY 10 -1 l Budget. $ 2,500 PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10-11 FY 11 -12 POSITION Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 81,595 $ 78,805 $ 76,382 $ 81,876 $ 74,318 $ 74,318 $ - Operating Expenses 66,292 72,693 64,257 64,886 64,335 64,435 100 Capital Outlay 4,613 4,613 - - - 2,500 2,500 Total $ 152,500 $ 156,111 $ 140,639 $ 146,762 $ 138,653 $ 141,253 $ 2,600 Fiscal Year 2011-12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - No changes. $ - 2. Operating Expenses - Minor change. $ 100 3. Capital Outlay -No Capital Outlay was approved in the FY 10 -1 l Budget. $ 2,500 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 10 -11 11 -12 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 35,000 35,000 Cart Attendants (TEMP) 3.50 3.50 3.50 32,000 32,000 7.00 6.50 6.50 $ 67,000 $ 67,000 Overtime 1,100 1,100 FICA Taxes 5,210 5,210 Employee Assistance Program 138 138 Worker's Compensation 870 870 Total Personal Services $ 74,318 $ 74,318 161 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI GOLF COURSE CARTS DIVISION Code: 410130 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 511200 Regular Salaries 46,094 38,725 38,685 42,000 35,000 35,000 511300 Temporary Salaries 26,084 30,443 29,150 32,000 32,000 32,000 511400 Overtime 1,206 1,780 1,533 800 1,100 1,100 512100 FICA Taxes 5,471 5,604 5,287 5,722 5,210 5,210 512309 Employee Assistance Program 161 138 138 138 138 138 512400 Worker's Comp Insurance 2,579 2,115 1,589 1,216 870 870 TOTAL PERSONAL SERVICES 81,595 78,805 76,382 81,876 74,318 74,318 OPERATING EXPENSES 534420 Equipment Leases 65,835 71,820 62,873 63,286 62,935 62,935 534610 R & M - Buildings 0 0 0 500 400 500 534640 R & M- Operating Equipment 222 683 739 500 500 500 535200 Departmental Supplies 58 190 460 300 300 300 535220 Cleaning Supplies 177 0 185 200 100 100 535230 Small Tools and Equipment 0 0 0 100 100 100 TOTAL OPERATING EXPENSES 66,292 72,693 64,257 64,886 64,335 64,435 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,613 4,613 0 0 0 2,500 TOTAL CAPITAL OUTLAY 4,613 4,613 0 0 0 2,500 TOTAL CARTS DIVISION 152,500 156,111 140,639 146,762 138,653 141,253 162 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET MUNICIPAL AIRPORT City of Sebastian operates a 625 acre municipal airport through the establishment of an enterprise fund. The airport property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport operations is lease revenue. The airport receives federal and state government grants to fund airport capital projects, which are accounted in the city's capital improvement fund. Since the year 2000, the Airport has been involved in over $10 million in capital improvements, all of which to better develop the facilities and economic growth. Description Total Revenues Total Airport Administration FY 07/08 FY 08/09 FY 09/10 Actual Actual Actual Amended FY 11/12 FY 10 /11 FY 10 /11 Adopted Budget Projected Budget $ 390,077 $ 372,768 $ 409,481 $ 365,855 $ 395,958 $ 424,241 724,246 434,766 409,494 395,070 401,536 436,649 Change in Unrestricted Reserves $ (334,169) $ (61,998) $ (13) $ (29,215) $ (5,578) $ (12,408) AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2011 -2012 adopted budget for Airport fund revenue is $424,241. This compares to the 2010 -2011 projected Airport fund revenue of $395,958, an increase of $28,283 or 7.1 %. Amended Projected Adopted FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Description Actual Actual Actual Budget Revenue Bud et Difference Operating revenue $ 383,385 $ 365,229 $ 389,715 $ 353,355 $ 387,518 $ 415,791 $ 28,273 Non - operating revenues 6,692 7,539 19,766 12,500 8,440 8,450 10 Total revenues and other sources $ 390,077 $ 372,768 $ 409,481 $ 365,855 $ 395,958 $ 424,241 $ 28,283 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Revenue: Difference 1. Operating revenue - Increase is primarily due to added tenant rents. $ 28,273 2. Non- operating revenues - Small increase due to expected increase in interest earnings. $ 10 163 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Account Number Description OPERATING REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 344100 Fuel Sales 158,833 94,611 89,058 80,000 103,540 128,000 347541 Cost of Sales (136,680) (71,523) (69,945) (60,000) (83,250) (102,400) 362150 Nontaxable Rents 5,376 2,000 391 391 391 391 362100 Rents and Royalties 288,835 275,004 303,710 268,701 305,787 330,200 369900 Other Miscellaneous Revenues 66,840 64,933 66,256 64,000 61,000 59,300 369941 Sales Tax Commission 181 204 245 263 50 300 TOTAL OPERATING REVENUE 383,385 365,229 389,715 353,355 387,518 415,791 OTHER NON - OPERATING REVENUE: 361100 Interest Earnings 678 806 (165) 500 40 50 361105 SBA Interest Earnings 2,089 0 0 0 0 0 364100 Sale of Fixed Assets 3,925 0 0 0 0 0 365000 Sale of Surplus Materials /Scrap 0 0 207 0 0 0 366000 Contributions & Donations 0 5,000 0 2,000 0 0 369400 Reimbursements 0 1,733 9,204 10,000 8,400 8,400 381455 Transfer from Fund 455 0 0 10,520 0 0 0 TOTAL OTHER NON - OPERATING REVENUE 6,692 7,539 19,766 12,500 8,440 8,450 TOTAL AIRPORT REVENUES 390,077 372,768 409,481 365,855 395,958 424,241 USE OF UNRESTRICTED RESERVES 334,169 61,998 13 29,215 5,578 12,408 TOTAL AIRPORT SOURCES 724,246 434,766 409,494 395,070 401,536 436,649 164 ICITY OF SEBASTIAN, FLORIDA 2011/2012 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 2011 ACCOMPLISHMENTS ✓ Airport EAST access road project completed. ✓ Hangar `B' project funded, designed and construction started. ✓ Secured Security Camera Upgrade grant. ✓ Continued pursuit of economic development opportunities. FISCAL YEAR 2012 GOALS AND OBJECTIVES City Goal: Commitment to the Future ➢ Continue economic growth opportunities. ➢ Continue to pursue grant opportunities. ➢ Begin planning for Main Street Access road project. ➢ Begin planning for Taxiway C, D and E construction. PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/1010 Projected 2010/2011 Projected 2011/2012 Acres Available for Development 108 108 108 108 108 Airport Leasehold Revenues $288,835 $275,005 $303,710 $268,701 $289,500 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OFACTIVITY 10/11 11112 25.00% 25.00% Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance. 25.00% 25.00% Capital Improvement Proiect Execution and Monitorinsi - 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, reaulations 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% 165 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2011 -2012 adopted budget for the Municipal Airport is $405,449. This compares to the 2010 -2011 projected expenses of $401,536, an increase of $3,913 or .98 %. F /T /E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE Revised Projected Adopted Airport Director 60,192 /114,149 78 1.00 1.00 1.00 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 10 -11 FY 11 -12 Airport Operations Specialist 23,581 / 53,000 22 1.00 1.00 1.00 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 234,405 $ 245,949 $ 233,677 $ 230,275 $ 228,953 $ 236,970 $ 8,017 Operating Expenses 171,137 151,992 153,106 156,245 164,033 159,929 (4,104) Capital Outlay 318,705 20,170 9,001 - - 22,500 22,500 Debt Service - 8,550 8,550 8,550 8,550 17,250 8,700 Total $ 724,246 $ 426,661 $ 404,334 $ 395,070 $ 401,536 $ 436,649 $ 35,113 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - Increase due to longevity increase and higher group insurance projections. $ 8,017 2. Operating Expenses - Reductions due to lower charges for insurance, partially offset by increases in other accounts. $ (4,104) 3. Capital Outlay - Transfer to Construction Fund to match grants. $ 22,500 4. Non - Operating - Includes $8,550 of interest on the $285,000 advance from DST Funds and $8,700 on the $290,000. $ 8,700 PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION F /T /E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 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 Airport Operations Specialist 23,581 / 53,000 22 1.00 1.00 1.00 46,760 49,124 3.00 3.00 3.00 $ 167,429 $ 169,793 Overtime 500 500 FICA Taxes 12,865 13,046 Clothing Allowance 240 240 Deferred Compensation 15,135 15,348 Group Health Insurance Premium 18,723 20,430 Dependant Health Ins Premium 10,662 10,390 Health Reimbursement Account - 3,771 Employee Assistance Program 69 69 Worker's Comp Insurance 3,330 3,383 Total Personal Services $ 228,953 $ 236,970 166 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Account Number Descriation PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budeet FY 10 /11 Proiected FY 11/12 Adopted Budeet 511200 Regular Salaries 175,698 174,863 172,550 167,429 167,429 169,793 511400 Overtime 377 186 1,087 500 500 500 512100 FICA Taxes 11,930 11,980 11,868 12,865 12,865 13,046 512215 Clothing Allowance 240 240 240 240 240 240 512225 Deferred Compensation 14,600 15,483 15,161 15,135 15,135 15,348 512301 Group Health Insurance Premium 16,140 21,149 21,074 18,723 18,723 20,430 512305 Dependant Health Ins Premium 7,744 14,847 13,185 10,662 10,662 10,390 512307 Health Reimbursement Account 0 0 0 0 0 3,771 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Worker's Comp Insurance 5,916 5,374 4,431 4,652 3,330 3,383 512600 OPEB Accrued Expense 1,690 1,758 (5,988) 0 0 0 TOTAL PERSONAL SERVICES 234,405 245,949 233,677 230,275 228,953 236,970 OPERATING EXPENSES 533200 Audit Fees 6,580 4,692 2,517 2,265 2,265 2,039 533201 Admin Services provided by GF 50,036 52,592 36,656 42,980 42,980 44,203 533400 Other Contractual Services 1,685 5,450 3,268 1,570 1,700 1,500 533415 Janitorial Services 4,500 4,308 5,461 4,600 4,482 4,582 533420 Pest/Weed Control/Mowing 2,598 800 600 1,200 300 1,000 534000 Travel and Per Diem 1,439 0 0 0 0 0 534101 Telephone 12,607 14,342 17,564 6,600 7,910 7,910 534105 Cellular Phone 1,191 968 888 1,020 1,035 1,035 534110 Internet Access 105 109 1,157 1,200 1,185 1,185 534120 Postage 285 239 299 360 350 250 534310 Electric 14,771 15,816 24,988 25,500 26,130 26,000 534312 Water /Sewer 1,309 944 1,511 1,250 2,025 2,025 534500 Insurance 18,368 13,129 13,715 25,000 19,435 20,000 534610 R & M Buildings 1,564 1,077 6,949 2,500 2,500 2,500 534620 R & M- Vehicles 2,117 2,840 2,455 2,000 2,150 2,250 534630 R & M- Office Equipment 1,076 584 18 1,000 1,000 500 534640 R & M- Operating Equipment 14,614 7,094 6,784 5,000 8,500 6,500 534681 R & M- Fencing 1,164 219 1,413 2,000 2,000 2,000 534685 R & M- Grounds Maintenance 1,646 1,323 2,025 1,500 1,500 1,750 534700 Printing and Binding 0 439 0 500 600 300 534825 Advertising Expenditures 1,906 1,874 2,878 3,500 3,680 4,000 535200 Departmental Supplies 2,427 1,269 603 1,000 1,050 1,000 535205 Bank Charges 4,488 2,610 2,406 2,000 2,400 3,000 535210 Computer Supplies 80 476 263 800 500 800 535230 Small Tools and Equipment 801 505 819 1,000 500 800 535260 Gas and Oil 11,506 6,864 6,762 8,000 10,000 11,000 535270 Uniforms & Shoes 532 790 628 600 500 500 535275 Safety Equipment 100 161 0 300 300 300 535410 Dues and Memberships 775 525 494 500 400 500 535450 Training and Education 110 75 20 0 0 0 535710 Non -Ad Valorem Tax 10,756 9,878 9,965 10,500 16,656 10,500 TOTAL OPERATING EXPENSES: 171,137 151,992 153,106 156,245 164,033 159,929 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 8,105 5,160 0 0 0 TOTAL CAPITAL OUTLAY: 0 8,105 5,160 0 0 0 NON - OPERATING EXPENSES 707246 Interest - DST Fund Advance 0 8,550 8,550 8,550 8,550 17,250 909545 Intrafund Trfr to AP Capital 318,705 20,170 9,001 0 0 22,500 TOTAL NON - OPERATING EXPENSES 318,705 28,720 17,551 8,550 8,550 39,750 TOTAL AIRPORT ADMINISTRATION 724,246 434,766 409,494 395,070 401,536 436,649 167 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI IMU This Page Intentionally Left Blank 168 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET BUILDING DEPARTMENT The Building Department is an enterprise operation of the City. The major source of revenue is building permit fees, which have substantially decreased with the slowdown in the housing market. Measures have been taken to minimize expenses but over the past few years, it has been necessary to use reserve balances in order to balance the annual budget for expenses. Fortunately, sufficient reserve balances had been accumulated before the slowdown to make this strategy possible and hopefully last until such time as building activity can once again support the expenses. Description Total Revenues and Transfers Total Expenses FY 07/08 FY 08/09 FY 09/10 Actual Actual Actual Amended FY 11/12 FY 10 /11 FY 10 /11 Adopted Budget Projected Budget $ 381,143 $ 362,105 $ 367,001 $ 355,650 $ 374,900 $ 389,150 594,039 521,535 484,694 465,740 462,304 413,059 Change in Unrestricted Reserves $ (212,896) $ (159,430) $ (117,693) $(110,090) $ (87,404) $ (23,909) BUILDING DEPARTMENT REVENUE I Code: 480010 The Fiscal Year 2011 -2012 adopted budget for the Building Department fund revenue is $389,150. This compares to the 2010 -2011 projected Building Department fund revenue of $374,900, an increase of $14,250 or 3.8 %. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Revenue: Difference 1. Operating revenue - Projected increases in building permits and other permiting categories. $ 14,450 2. Non - operating revenues - Anticipating minor difference in investment income. $ (200) 169 Amended Projected Adopted FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 Description Actual Actual Actual Budget Revenue Budget Difference Operating revenue $ 347,919 $ 347,395 $ 355,900 $ 350,350 $ 371,700 $ 386,150 $ 14,450 Non - operating revenues 33,224 14,710 11,101 5,300 3,200 3,000 200 Total revenues and other sources $ 381,143 $ 362,105 $ 367,001 $ 355,650 $ 374,900 $ 389,150 $ 14,250 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Revenue: Difference 1. Operating revenue - Projected increases in building permits and other permiting categories. $ 14,450 2. Non - operating revenues - Anticipating minor difference in investment income. $ (200) 169 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description OPERATING REVENUE FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Projected FY 11/12 Adopted Budget 321000 Business Taxes 3,247 102,448 100,162 100,000 100,000 100,000 321100 Business Taxes - Penalties /Transfers 604 3,535 2,860 3,500 4,500 4,000 321050 Contractor License 19,150 17,214 15,888 17,000 17,000 17,000 321150 Contractor License - Penalties 2,147 5,525 2,931 2,000 2,000 2,300 322050 Building Permits 199,091 133,196 119,800 88,900 120,000 130,000 322055 Roofing Permits 0 0 11,578 13,000 16,000 16,500 322060 Driveway Permits 100 0 0 0 0 0 322065 Alumimum Structure 0 0 0 9,500 7,200 7,500 322070 Shed Permits 0 0 0 5,500 4,000 4,000 322075 Reinspection Fees 8,755 5,232 7,403 7,000 4,000 4,500 322100 Land Clearing Permits 3,090 2,655 2,380 5,100 6,000 6,000 322150 Tree Removal Permits 3,415 2,650 2,475 0 0 0 322200 Electrical Permits 15,533 10,285 9,816 10,300 12,500 13,000 322225 Plumbing Permits 10,904 6,958 8,225 10,250 11,000 11,250 322230 Pool Permits 0 0 0 11,000 6,200 6,500 322240 Solar Permits 0 0 0 5,500 2,400 2,500 322250 Mechanical Permits 24,315 17,876 24,621 20,000 20,000 22,000 322300 Fencing Permits 11,442 8,825 11,166 9,000 11,500 11,500 322400 Irrigation Permits 1,350 525 575 0 0 0 322500 Sign Permits 4,315 3,615 4,176 2,800 3,500 3,200 322600 Expired Permit Fee 11,800 6,089 4,658 6,500 1,300 1,400 329400 Plan Checking Fees 16,310 9,209 13,486 16,000 15,500 16,000 341920 Cert. Copying/Record Research 411 349 735 500 600 500 347556 County Facility Admin Fee 11,890 2,324 2,210 3,000 3,000 3,000 359000 Other Fines and Forfeitures 50 8,885 10,755 4,000 3,500 3,500 TOTAL OPERATING REVENUE 347,919 347,395 355,900 350,350 371,700 386,150 OTHER NON-OPERATING REVENUE: 361100 Interest Income 21,599 23,381 5,714 4,200 1,200 1,200 361105 SBA Interest Earnings 12,354 1,739 1,080 800 1,200 1,000 367000 Gain /Loss on Investment 0 - 21,961 3,944 0 0 0 369400 Reimbursements 0 1,542 0 0 0 0 369900 Other Miscellaneous Revenue 760 10,009 363 300 800 800 369998 Prior Year Refunds -1,489 0 0 0 0 0 TOTAL OTHER NON - OPERATING REVENUE 33,224 14,710 11,101 5,300 3,200 3,000 TOTAL BUILDING DEPARTMENT REVENUES 381,143 362,105 367,001 355,650 374,900 389,150 USE OF UNRESTRICTED RESERVES 212,896 159,430 117,693 110,090 87,404 23,909 TOTAL BUILDING DEPARTMENT SOURCES 1 594,039 1 521,535 1 484,694 1 465,740 1 462,304 1 413,059 170 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE The Building Department effectively and progressively promotes and provides professional plans review, permitting and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated through the intake of permit requests for building and land improvements. The permit application and plans are tracked through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The Building Department enforces all state and local codes that pertain to the construction industry. Contractor licensing, checks and administers the registration of licensed contractors who work in the City of Sebastian. Licensees are sent annual renewal notices. Returned renewal notices are processed and licensees are sent new registrations. Business tax receipts, checks and administers business tax receipt requests for those who conduct business in the City of Sebastian. Business owners are sent annual renewal notices. Returned renewal notices are processed and new Business Tax Receipts are sent to business owners. FISCAL YEAR 2011 ACCOMPLISHMENTS ✓ Maintained timeliness and delivery of permitting services with a turn around time of 10 days or less. ✓ Continuing education was provided to meet minimum state licensing requirements. Customer service training is on going. ✓ Brought forth an Ordinance change that was approved by City Council whereby Chapter 46 of the City Code of Ordinances entitled "Floods" was repealed and replaced with new language relating to flood damage prevention in accordance with a model ordinance provided by Florida Division of Emergency Management. ✓ Continued to enforce state laws and city ordinances regarding unlicensed contracting and construction. Citations were written when necessary, several cases came before the City's Special Magistrate for resolution. ✓ Continually contacting permit holders with expired permits. Final inspections are scheduled and performed accordingly to close out old permits. ✓ Building permit and licensing documents are continually scanned into laserfiche for permanent record keeping. FISCAL YEAR 2012 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 to bring forth modifications to certain code section that would bring them up to current standards. ➢ Continue to enforce state laws and city ordinances related to construction and unlicensed contractor activity. ➢ Continue to scan permitting and licensing documents into laserfiche for permanent record keeping. 171 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Projected 2010/2011 Projected 2011/2012 Residential permits issued 58 38 83 82 85 Commercial permits issued 39 36 38 55 50 Other permits issued 1,864 1,575 1,711 1,600 1,650 Total number of inspections 6,458 5,020 5,123 4,800 5,000 Total number of reinspections 704 652 568 400 400 Number of Professional licenses processed 600 462 484 490 480 Expired permits processed 175 88 75 40 35 Business Tax Reciepts processed and issued 1450 1358 1252 1265 1260 Building permits turn around time (working days) 12 I0 10 10 10 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 10 /11 11112 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 8.00 % 8.00 % needed. Reviews commercial plan review and projects that include Mechanical, Electrical or Plumbing details. Approval of all department expenditures and prepares the annual budget. Permitting - Accepts permit applications, calculates fees, issuance of permits, scheduling of inspections, 25.00% 25.00% closing out permits when completed, prepares certificates of occupancy for signature, and answers question concerning building permits. 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 ° 15.00% 15.00% residential building applications. Answers code questions for builders and general public related to plan review. Building and Alteration Inspection - On -site inspections for commercial and residential, including 40.00 % 40.00 % structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer cod questions for builders and general public related to inspections. 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 3.00 /o 3.00 annual re -newal notices and issues new registrations. Check permit applications for properly licensed and insured contractors. Business Tax Receipts- Accepts applications for Business Tax Receipt from business owners. Review 5.00% 5.00% 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. 2.000 2.00 ° / Scanning plans to laserfiche for permanent record keeping 100.00% 100.00% 172 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET The Fiscal Year 2011 -2012 adopted budget for the Building Department is $413,059. This compares to the projected F 2010 -2011 expenses of $462,304, a decrease of $49,245 or 10.7 %. POSITION RANGE Building Official 60,192 / 114,149 Chief Inspector 43,030 / 85,683 Plans Examiner Amended Projected Adopted Local Business Tax Specialist FY 07/08 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 FY 11/12 44 1.00 1.00 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 436,604 $ 403,746 $ 375,457 $ 367,626 $ 366,243 $ 322,000 $ (44,243) Operating Expenses 157,435 117,789 109,237 98,114 96,061 91,059 (5,002) Capital Outlay - - - - - - - Total $ 594,039 $ 521,535 $ 484,694 $ 465,740 $ 462,304 $ 413,059 $ (49,245) Fiscal Year 2011-12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses Difference 1. Personal Services - Net decrease due to elimination of one position $ (44,243)I 2. Operating Expenses - Decrease mainly due to reduction in Administrative Services provided by General Capital Outlay - There is no capital outlay requested. ING DEPARTMENT $ (5,002)I F /T/E PAY POSITION RANGE Building Official 60,192 / 114,149 Chief Inspector 43,030 / 85,683 Plans Examiner 43,030 / 85,683 Administrative Supervisor 32,699 /73,495 Local Business Tax Specialist 26,545 / 59,662 $ (5,002)I F /T/E Projected Adopted POSITION YEARS Expense Budget GRADE 09 -10 10 -11 11 -12 10 -11 11 -12 78 1.00 1.00 1.00 $ 81,841 $ 81,841 44 1.00 1.00 1.00 51,057 51,057 44 1.00 1.00 1.00 64,878 64,878 35 1.00 1.00 1.00 36,750 - 26 1.00 1.00 1.00 46,267 46,267 5.00 5.00 5.00 TOTAL SALARIES $ 280,793 $ 244,043 Overtime - - FICA Taxes 21,499 18,688 Clothing Allowance 240 240 Deferred Compensation 25,293 21,986 Group Health Insurance Premium 28,303 23,219 Dependant Health Ins Premium 6,393 6,414 Health Reimbursement Account - 31771 Employee Assistance Program 115 92 Worker's Comp Insurance 3,607 3,547 Unemployment Insurance - - Total Personal Services $ 366,243 $ 322,000 173 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI BUILDING DEPARTMENT Code: 480110 Account Number Description PERSONAL SERVICES FY 07/08 Actual FY 08/09 Actual FY 09/10 Actual Amended FY 10 /11 Budget FY 10 /11 Pro'ecte FY 11/12 Adopted Budget 511200 Regular Salaries 307,698 303,035 285,883 280,747 280,793 244,043 511400 Overtime 2,256 47 76 0 0 0 512100 FICA Taxes 22,716 21,619 21,189 21,496 21,499 18,688 512215 Clothing Allowance 360 240 240 240 240 240 512225 Deferred Compensation 27,508 25,891 25,366 25,289 25,293 21,986 512301 Group Health Insurance Premium 31,404 29,851 30,155 28,303 28,303 23,219 512305 Dependant Health Ins Premium 9,978 6,752 6,692 6,393 6,393 6,414 512307 Health Reimbursement Account 0 0 0 0 0 3,771 512309 Employee Assistance Program 134 115 115 115 115 92 512400 Worker's Comp Insurance 14,267 8,688 7,161 5,043 3,607 3,547 512500 Unemployment Compensation 18,425 6,325 4,675 0 0 0 512600 OPED Accrued Expense 1,137 1,183 (6,095) 0 0 0 512602 Termination Health Benefits 721 0 0 0 0 0 TOTAL PERSONAL SERVICES 436,604 403,746 375,457 367,626 366,243 322,000 OPERATING EXPENSES 533200 Audit Fees 1,307 815 1,099 989 989 897 533201 Administrative Services Provided by GF 83,394 84,089 75,680 68,112 68,112 61,301 533400 Other Contractural Services 15,977 0 67 0 0 0 534000 Travel and Per Diem 1,186 380 643 465 560 550 534101 Telephone 1,841 1,688 1,505 1,600 1,430 1,430 534105 Cellular Telephone 1,803 1,337 1,081 1,000 1,090 1,090 534110 Internet Services 674 728 742 743 742 742 534120 Postage 1,481 1,917 2,122 2,000 1,885 1,885 534310 Electric 3,841 3,892 3,435 3,700 3,200 3,200 534320 Water / Sewer 270 265 186 170 264 264 534400 Rents and Leases 18,750 0 0 0 0 0 534500 Insurance 10,543 9,650 8,685 5,000 3,364 5,000 534620 R & M- Vehicles 2,016 1,171 876 1,200 2,350 1,200 534630 R & M - Office Equipment 3,486 3,848 4,594 4,835 4,300 4,300 535200 Departmental Supplies 2,929 1,708 1,193 1,400 900 1,100 535210 Computer Supplies 68 382 897 800 800 800 535230 Small Tools and Equipment 42 232 48 150 50 100 535260 Gas and Oil 4,568 4,032 4,663 4,000 4,500 4,800 535270 Uniforms and Shoes 427 0 239 250 100 250 535275 Safety Equpment 0 0 0 100 50 75 535410 Dues and Memberships 435 345 480 400 375 375 535420 Books and Publications 1,094 420 202 400 250 900 535450 Training and Education 1,302 890 800 800 750 800 TOTAL OPERATING EXPENSES 157,435 117,789 109,237 98,114 96,061 91,059 TOTAL BUILDING DEPARTMENT 594,039 521,535 484,694 465,740 1 462,304 1 413,059 174 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 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 Golf Course and Airport Fund (AP), the CIP also includes projects funded by the Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fee (RIF), Cemetery Trust Fund, 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. 175 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 List of Projects General Government Fleet Maintenance Equipment Building Painting Police Department Police Vehicle Replacement Roads and Special Projects U.S. #1 Improvements Gateway Enhancements Presidential Streets Parking Improvements 512 Median Landscaping Barber Street Bridge Repairs Street Repaving Schumann & Barber Intersection Parks & Recreation Morring Fields Blueway Signage Improvements Baseball Fields Drainage Bleacher Shields Creative Playground Handicap Pier - Yacht Club Multi -use Field Lighting Equipment Building Baseball Field Lighting Azine Terrace Park Stormwater 1/4 Round Swale Rehab Pipe Sliplining Stormwater Pond Installation Road Crossings /Sideyard Pipes Cemetery Redo South Paved Roadway Retaining Wall Golf Course New Clubhouse/Tee Box Improvements Airport Runway 8/26 Survey & Rehabilitation Maintenance Equipment Build Taxiways /Install Lighting Main Street Access Road Construct Hangars Rehab Apron F Construct Access Road West Construct Aviation Facility Total FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 $ 23,000 $ - $ - $ - $ - $ $ 75,000 - - - 185,000 250,000 300,000 300,000 300,000 300,000 300,000 - - - - - 25,000 310,000 - 75,000 750,000 - - - 500,000 - - 500,000 - - - 100,000 150,000 - 1,500,000 15,000 25,000 50,000 50,000 30,000 15,000 - - 150,000 - - 100,000 500,000 500,000 - 80,000 100,000 100,000 500,000 50,000 300,000 50,000 500,000 500,000 500,000 500,000 - 250,000 250,000 75,000 2,500,000 3,158,000 - - 1,200,000 - - 1,500,000 500,000 - - 800,000 - - 1,500,000 176 Total 23,000 75,000 1,635,000 300,000 25,000 310,000 825,000 500,000 500,000 250,000 1,500,000 15,000 25,000 50,000 50,000 30,000 15,000 150,000 100,000 300,000 50,000 3,000,000 80,000 500,000 500,000 50,000 75,000 2,500,000 I00,000 100,000 3,158,000 1,200,000 1,500,000 500,000 800,000 1,500,000 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 a S 1,878,000 S 4,888,000 S 2,650,000 S 3,650,000 $ 2,450,000 S 6,775,000 S2129 1,00C Groused by FundinLy Source DST FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 Total Grouped by Department - - - - 100,000 150,000 250,000 General Government $ 98,000 $ - $ - $ - $ - $ - $ 98,000 Police Department 185,000 250,000 300,000 300,000 300,000 300,000 1,635,000 Public Works Department 22,500 - - - - - 22,500 Roads and Special Projects 710,000 750,000 500,000 500,000 100,000 1,650,000 4,210,000 Parks & Recreation 185,000 150,000 100,000 350,000 - - 785,000 Stormwater 500,000 580,000 500,000 500,000 1,250,000 750,000 4,080,000 Cemetery - - 50,000 - - 75,000 125,000 Golf Course - - - - - 2,500,000 2,500,000 Airport 200,000 3,158,000 1,200,000 2,000,000 800,000 1,500,000 8,858,000 Total by Departments 1,878,000 $4,888.00 Groused by Function General Government $ 98,000 $ - $ 50,000 $ - $ - $ 75,000 $ 223,000 Public Safety 185,000 250,000 300,000 300,000 300,000 300,000 1,635,000 Transportation 910,000 3,908,000 1,700,000 2,500,000 900,000 3,150,000 13,068,000 Parks & Recreation 185,000 150,000 100,000 350,000 - 2,500,000 3,285,000 Physical Environment 500,000 580,000 500,000 500,000 1,250,000 750,000 4,080,000 a S 1,878,000 S 4,888,000 S 2,650,000 S 3,650,000 $ 2,450,000 S 6,775,000 S2129 1,00C Groused by FundinLy Source DST $ 1,493,000 $ 1,080,000 $ 1,300,000 $ 1,600,000 $ 1,550,000 $ 2,550,000 $ 9,573,000 LOGT - - - - 100,000 150,000 250,000 Recreation Impact Fees 185,000 150,000 100,000 50,000 - - 485,000 Golf Course - - - - - 2,500,000 2,500,000 Airport Operating Revenues 22,500 - - - - - 22,500 GrantsBankNotes 177,500 3,408,000 1,200,000 2,000,000 800,000 1,500,000 9,085,500 Cemetery - - 50,000 - - 75,000 125,000 Riverfront CRA - 250,000 - - - - 250,000 Stormwater Fund - - - - - - - Total Funding Sources 1 11 1 1 11 11 177 FISCAL YEAR 2011/2012 General Government Fleet Maintenance Equipment Building Painting Police Department Police Vehicle Replacement Roads and Special Projects U.S. #1 Improvements Gateway Enhancements Presidential Streets Parking Improvements Parks & Recreation Mooring Fields Blueway Signage Improvements Baseball Field Drainage Bleacher Shields Creative Playground Handicap Pier - Yacht Club Stormwater 1/4 Round Swale Rehab Airport Runway 8/26 Survey & Rehabilitation Maintenance Equipment Total FY 2011/2012 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impact Gas Tax DST Fees Golf $ 23,000 $ 75,000 $ 185,000 $ 300,000 $ 25,000 $ 310,000 $ 75,000 $ 500,000 $ 15,000 $ 25,000 $ 50,000 $ 50,000 $ 30,000 $ 15,000 178 Grants/ Riverfront Cemetery Airport Bank Note CRA Trust Fund Total $ 2,500 $ 97,500 $ 20,000 $ 80,000 $ 23,000 $ 75,000 $ 185,000 $ 300,000 $ 25,000 $ 310,000 $ 75,000 $ 15,000 $ 25,000 $ 50,000 $ 50,000 $ 30,000 $ 15,000 $ 500,000 $ 100,000 $ 100,000 FISCAL YEAR 2012/2013 Police Department Police Vehicle Replacement Roads and Special Projects Parking Improvements Parks & Recreation Multi -use field Lighting Stormwater 1/4 Round Swale Rehab Pipe Sliplining Airport Build Taxiways /Install Lighting Total FY 2012/2013 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impac t Gas Tax DST Fees Golf $ 250,000 $ 250,000 $ 500,000 $ 80,000 $ 150,000 179 Grants / Riverfront Cemetery Airpor t Bank Note CRA Trust Fund Total $ 250,000 $ 250,000 $ 250,000 $ 750,000 $ 150,000 $ 500,000 $ 80,000 $ 3,158,000 $ 3,158,000 FISCAL YEAR 2013/2014 Police Department Police Vehicle Replacement Roads and Special Projects 512 Median Landscaping Parks & Recreation Equipment Building Stormwater 1/4 Round Swale Rehab Cemetery Redo South Paved Roadway Airport Main Street Access Road Total FY 2013/2014 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impact Gas Tax DST Fees Golf $ 300,000 $ 500,000 $ 100,000 $ 500,000 180 Grants / Riverfront Cemetery Airport Bank Note CRA Trust Fund Total $ 1,200,000 $ 300,000 $ 500,000 $ 100,000 $ 500,000 $ 50,000 $ 50,000 $ 1,200,000 FISCAL YEAR 2014/2015 Police Department Police Vehicle Replacement Roads and Special Projects Barber Street Bridge Repairs Parks & Recreation Baseball Field Lighting Azine Terrace Park Stormwater 1/4 Round Swale Rehab Airport Construct Hangars Rehab Apron F Total FY 2014/2015 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impact Gas Tax DST Fees Golf $ 300,000 $ 500,000 Grants/ Riverfront Cemetery Airport Bank Note CRA Trust Fund Total $ 300,000 $ 500,000 $ 300,000 $ 300,000 $ 50,000 $ 50,000 $ 500,000 $ 500,000 $ 1,500,000 $ 1,500,000 $ 500,000 $ 500,000 181 FISCAL YEAR 2015/2016 Police Department Police Vehicle Replacement Roads and Special Projects Street Repaving Stormwater 1/4 Round Swale Rehab Stormwater Pond Installation Road Crossings /Sideyard Pipes Airport Construct Access Road West Total FY 2015/2016 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impact Gas Tax DST Fees Golf $ 300,000 $ 100,000 $ 500,000 $ 500,000 $ 250,000 182 Grants / Riverfront Cemetery Airport Bank Note CRA Trust Fund Total $ 800,000 $ 300,000 $ 100,000 $ 500,000 $ 500,000 $ 250,000 $ 800,000 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 Local Recreation Option Impact Grants/ Riverfront Cemetery Gas Tax DST Fees Golf Airport Bank Note CRA Trust Fund Total FISCAL YEAR 2016/2017 Police Department Police Vehicle Replacement $ 300,000 $ 300,000 Roads and Special Projects Street Repaving $ 150,000 $ 150,000 Schumann & Barber Intersection $ 1,500,000 $ 1,500,000 Stormwater 1/4 Round Swale Rehab $ 500,000 $ 500,000 Road Crossings /Sideyard Pipes $ 250,000 $ 250,000 Cemetery Retaining Wall $ 75,000 $ 75,000 Golf Course New Clubhouse/Tee Box Improvements $ 2,500,000 $ 2,500,000 Airport Construct Aviation Facility $ 1,500,000 $ 1,500,000 Total FY 2016/2017 Grand Total 183 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM GENERAL GOVERNMENT Project Name: Justification: Fleet Maintenance Equipment P Project Description: The mechanical gas pumps are not able to pump the new blended ethanol fuels. This causes a reduction in the volume of gas that can be delivered and increases the costs per gallon. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $23,000 $0 $0 $0 $0 $0 $23,000 Operating Impact: $0 - $3,000 - $3,000 - $3,000 - $3,000 - $3,000 - $15,000 Project Name: Building Painting Project Description: Funding Source: I Discretionary Sales Tax Repaint City Hall. Police Department and Old City Hall. Justification: IThis project is needed to improve the appearance of these buildings. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $75,000 $0 $0 $0 $0 $0 $75,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: POLICE DEPARTMENT Police Vehicles Project Description: Discretionary Sales Tax 11/12 - 3 patrol vehicles, 1 code enforcement vehicle and 1 crime scene van. Justification: Replace 5 older vehicles that have higher mileage and maintenance cost. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $185,000 $250,000 $300,000 $300,000 $300,000 $300,000 $1,635,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 184 Justification: Replace 5 older vehicles that have higher mileage and maintenance cost. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $185,000 $250,000 $300,000 $300,000 $300,000 $300,000 $1,635,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 184 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: PUBLIC WORKS DEPARTMENT U.S. Highway #1 Improvements Project Description: IDiscretionary Sales Tax lWork to make improvements to U.S. Highway #1. F s project was authorized by the City Council during FY 10 -1 1 to improve traffic flow, parking and thetics along U.S. Highway #1. Project Costs: Proj ect FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $300,000 $0 $0 $0 $0 $0 $300,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Gateway Enhancements Project Description: Funding Source: Riverfront Community Im rovements to the entrances to the CRA area. Justification: These improvements are intended to further define the CRA area. Project Costs: Proj ect FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $25,000 $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: lPresidential Streets Project Description: Funding Source: IDiscretionary Sales Tax Work to reconstruct Washington, Cleaveland and Martin Streets. Justification: These street are in need of reconstruction. It is also desirable to create additional parking where possible and add drainage, landscaping, benches and sidewalks. Due to the residential nature of Martin, work will only be to repair the base and resurface. Project Costs: Proj ect FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $310,000 $0 $0 $0 $0 $0 $310,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: 1512 Median Landscaping ct Description: Discretionary Sales Tax tWork to improve t he appearance of this major entryway to the City. ion and landscaping will be added. Justification: IThis project is desirable to enhance the view of those entering the City. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $500,000 $0 $0 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 185 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: Barber Street Bridge Repairs Project Description: Funding Source: IDiscretionary Sales Tax Repair deteriorating Bridge and add new guardrails. Justification: This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $500,000 $0 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Street Repaving Project Description: Local Option Gas Tax Rehabilitation and repaving of failing road base and roads. This project is necessary to keep the streets in good condition and safe to the residents. Repaving is expected to reduce complaints, as well as insurance claims for damages and liability. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $100,000 $150,000 $250,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Justification: Schumann &Barber Intersection Project Description: Funding Source: IDiscretionary Sales Tax Improvements This project will be designed to improve traffic flow and reduce congestion on the south side of the City. These funds were budgeted in Fiscal 08 -09 in conjunction with Indian River County but are now being reallocated to FYI 6-17. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: I Mooring Fields I Project Description: to Intersection. This project will be designed to improve traffic flow and reduce congestion on the south side of the City. These funds were budgeted in Fiscal 08 -09 in conjunction with Indian River County but are now being reallocated to FYI 6-17. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: I Mooring Fields I Project Description: lRecreation Impact Fees I Design and engineering for placing mooring fields for boaters. Justification: A mooring field is needed near the Main Street Pier to provide boaters a safe place to tie -up and access the amenities near downtown. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 :: CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: Funding Source: Justification: Blueway Si na a Improvements Project Description: Recreation Impact Fees Improvements to bluewa / reenwa si na e. The blueway /greenway corridors connect to numerous destinations and encourage non - vehicular transportation. Improvements to signage will make these corridors more attractive to the user. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $25,000 $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Baseball Fields Drainage Project Description: Funding Source: lRecreation Impact Fees Improvements to drainage. Justification: IThis project will make improvements to drainage at the Barber Street Baseball Fields. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: I Bleacher Shields Project Description: Funding Source: lRecreation Impact Fees Ac uire bleacher shields. Justification: This will fund the purchase of cover for attendees at events at the Barber Street Sports Complex. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $50,000 $0 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Creative Playground I Project Description: Recreation Impact Fees IPlayground equipment at Barber Street Sports Complex. This project will allow us to purchase playground equipment at the Barber Street Sports Complex. This is necessary because the current equipment has sharp edges and is a danger to the kids. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $30,000 $0 $0 $0 $0 $0 $30,000 Operating Impact: $250 $250 $250 $250 $250 $250 $1,500 187 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: Handica Pier -Yacht Club IDiscretionary Sales Tax Project Description: Funding Source: lRecreation Impact Fees Install handicapped floating dock at the Yacht Club Pier. Justification: IThis Prolect will improve accessibility by the handicapped. Project Costs: FY 11 -12 $15,000 Operating Impact: $0 Project Name: Funding Source: Justification: Project Costs: Project FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $15,000 $0 $0 $0 $0 $0 $0 Multi -use Field Lighting Project Description: IDiscretionary Sales Tax I Install lighting for the multi -use field. This would provide lighting for the multi -use field and allow night -time use for soccer and othe Ictivities. Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $150,000 $0 $0 $0 $0 $150,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Equipment Buildin Project Description: Funding Source: Justification: 1A facility to store maintenance equipment is needed. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $100,000 $0 $0 $0 $100,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Baseball Field Lighting Project Description: Funding Source: Discretionar Sales Tax Remove and replace old lights at the bal ] field. Justification: IThese are the oldest liehts in the citv and need to be replaced with new ener2v efficient liahtina. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $300,000 $0 $0 $300,000 Operating Impact: $0 $0 $0 $0 $1,500 $1,500 $3,000 188 Discretionary Sales Tax Construct an Equipment Storage Building at the Barber Street Sports Complex. Justification: 1A facility to store maintenance equipment is needed. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $100,000 $0 $0 $0 $100,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Baseball Field Lighting Project Description: Funding Source: Discretionar Sales Tax Remove and replace old lights at the bal ] field. Justification: IThese are the oldest liehts in the citv and need to be replaced with new ener2v efficient liahtina. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $300,000 $0 $0 $300,000 Operating Impact: $0 $0 $0 $0 $1,500 $1,500 $3,000 188 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Stormwater Pond lnstallation Project Description: Project Name: I Pipe Sli linin Project Description: Funding Source: Discretionar Sales Tax Sli line Pipe on Martin Lane. Justification: fThis proiect will rehabilitate the pipe under Martin Lane which is slowly deteriorating. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $80,000 $0 $0 $0 $0 $80,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Discretionary Sales Tax Creation of a new Stormwater pond at either Barber /Acorn location or Azine Terrace. This project will allow creation of a Stormwater pond similar to the one installed on Periwinkle at one of the two locations metioned based on recommendations from the engineer, Neel- Schaffer. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $0 $500,000 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 189 PUBLIC WORKS DEPARTMENT Project Name: Azine Terrace Park Project Description: Funding Source: lRecreation Impact Fees A ark will be created. Justification: IThis proiect will increase park facilities available to residents in that area. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $50,000 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: 1/4 Swale Improvements Project Description: Funding Source: Wiscretionary Sales Tax Installation of 1/4 round in swales. Justification: To continue the program of updating the drainage throughout the City. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Stormwater Pond lnstallation Project Description: Project Name: I Pipe Sli linin Project Description: Funding Source: Discretionar Sales Tax Sli line Pipe on Martin Lane. Justification: fThis proiect will rehabilitate the pipe under Martin Lane which is slowly deteriorating. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $80,000 $0 $0 $0 $0 $80,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Discretionary Sales Tax Creation of a new Stormwater pond at either Barber /Acorn location or Azine Terrace. This project will allow creation of a Stormwater pond similar to the one installed on Periwinkle at one of the two locations metioned based on recommendations from the engineer, Neel- Schaffer. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $0 $500,000 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 189 Project Name: I Pipe Sli linin Project Description: Funding Source: Discretionar Sales Tax Sli line Pipe on Martin Lane. Justification: fThis proiect will rehabilitate the pipe under Martin Lane which is slowly deteriorating. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $80,000 $0 $0 $0 $0 $80,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Discretionary Sales Tax Creation of a new Stormwater pond at either Barber /Acorn location or Azine Terrace. This project will allow creation of a Stormwater pond similar to the one installed on Periwinkle at one of the two locations metioned based on recommendations from the engineer, Neel- Schaffer. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $0 $500,000 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 189 This project will allow creation of a Stormwater pond similar to the one installed on Periwinkle at one of the two locations metioned based on recommendations from the engineer, Neel- Schaffer. Project Costs: Project FY -11 -12 FY- 12 -13 FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $0 $500,000 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 189 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: Road Crossin s /Side and Pi "Installing Project Descri tion: Funding Source: Discretionary Sales Tax new pipes in side yard ditches as quart Justification: I" Project Costs: FY 11 -12 $0 Operating Impact: $0 Project Name: Funding Source: his project will help eliminate major flooding throughout the City by replacing failing pipes and lads and reducing maintenance of side yard ditches. Project FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $250,000 $250,000 $500,000 $0 $0 $0 $0 $0 $0 Redo South paved Roadway Project Description: Cemetery Trust Fund er round is installed and replacing necessary road crossing pipes. Justification: I" Project Costs: FY 11 -12 $0 Operating Impact: $0 Project Name: Funding Source: his project will help eliminate major flooding throughout the City by replacing failing pipes and lads and reducing maintenance of side yard ditches. Project FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $250,000 $250,000 $500,000 $0 $0 $0 $0 $0 $0 Redo South paved Roadway Project Description: Cemetery Trust Fund 100 feet of road way to remove, redirect and install. Road was put in the 70's over some grave space of the Carpenter family. Justification: We would like to resolve this issue before the family presents this as a problem to the City. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $50,000 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: etaining Wall Project Description: emetery Trust Fund Install a retaining wall along north side of the Cemetery. Wall to be 325 feet long, 6 feet high and tapered to U.S. Highway #1. This project will stop the sand from washing down onto the cemetery from the north side of the property. It would also be put on the north boundry line to show where the City's property is, serve as privacy fence and could be a supporting wall in the future for more niches. Project Costs: FY -11 -12 FY- 12 -13 $0 $0 Operating Impact: $0 $0 Project FY -13 -14 FY -14 -15 FY -15 -16 FY -16 -17 Total $0 $0 $0 $75,000 $75,000 $0 $0 $0 $0 $0 190 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM RIVERFRONT COMMUNITY REDEVELOPMENT FUND Project Name: Funding Source: Justification: Project Costs: FY 11 -12 $75,000 Operating Impact: $0 Parkin Improvements Project Description: Discretionary Sales Tax This would encompass improvements to the CavCorp property or $500,000, plus Riverfront other improvements identified in the Parking Study. Community Redevelopment Cash of $250,000. Parking is a primary issue identified in the CRA Master Plan. The City Council has requested that this be given attention. Engineering would be done in FY 12 -13 with construction in FY 12 -13. FY 12 -13 $750,000 $0 FY 13 -14 $0 $0 FY 14 -15 $0 $0 GOLF COURSE FUND Project Name: Funding Source: Justification: FY 15 -16 $0 $0 FY 16 -17 $0 $0 Project Total $825,000 $0 Clubhouse and Improvements Project Description: Financed with a 12 Year Note at New Clubhouse, tee box improvements and irrigation upgrades an anticipated rate of 4.5 %. First (downstream of irrigation station). payment scheduled to begin from Golf Course Fund in FYI 7-18 for $270,000. Project is scheduled in FYI 6-17 in order to accumulate additional savings during years following the final bond payment that was made in fiscal FYI 0 -11 and in order to better track the state of the ecomonmy in general. Irrigation improvements are included, 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 Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $2,500,000 $2,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 191 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM AIRPORT FUND Project Name: Runway 8/26 Survey &Rehab. Project Description: Funding Source: FDOT: $2,500; Airport: $2,500; Runway 8/26 Improvements. Justification: Runway 8/26 identifying markings are marginally out of tolerance due to magnetic variation. Runway needs marking improvements. This is a 95% FAA, 2.5% FDOT and Airport match. Project Costs: P FAA $95K. Runway 8/26 identifying markings are marginally out of tolerance due to magnetic variation. Runway needs marking improvements. This is a 95% FAA, 2.5% FDOT and Airport match. Project Costs: P Project Description: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $100,000 $0 $0 $0 $0 $0 $100,000 Operating Impact: $2,500 $0 $0 $0 $0 $0 $2,500 Project Name: Justification: Maintenance Equipment P Project Description: Airport continues to have to share city maintenance equipment as needed. That practice disrupts City and Airport projects. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $100,000 $0 $0 $0 $0 $0 $100,000 Operating Impact: $20,000 $0 $0 $0 $0 $0 $20,000 Project Name: Build Taxiways/Install Lighting Project Description: Funding Source: FAA and USDA (United States Construct T/W C, D, & E and install taxiway and REIL (Runway end Department of Agriculture) identification lighting). Grants Justification: Airport is non - towered. In the interest of safety, parallel taxiways are needed to avoid runway incursions. Project includes taxiway lighting and end of runway identification lighting that will also enhance safety. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $3,158,000 $0 $0 $0 $0 $3,158,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 192 Justification: Airport is non - towered. In the interest of safety, parallel taxiways are needed to avoid runway incursions. Project includes taxiway lighting and end of runway identification lighting that will also enhance safety. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $3,158,000 $0 $0 $0 $0 $3,158,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 192 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: AIRPORT FUND Main Street Access Road Project Description: FAA and USDA (United States Department of Agriculture) Construct new Airport Drive East; Improve Main Street intersection at Airport Drive East. Airport Drive East and its Main Street intersection will be at capacity. Main Street intersection requires realignment and turn lanes to handle increased car trips to /from Airport East industrial area. Project Costs: FY 11 -12 FY 12 -13 FY 13 -14 $0 $0 $1,200,000 Operating Impact: $0 $0 $0 Project Name: Funding Source: Project FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $1,200,000 $0 $0 $0 $0 Construct Hangar(s) Project Description: FAA and USDA (United States Department of Agriculture) Build new hangar(s). Justification: 11, Project Costs: FY 11 -12 $0 Operating Impact: $0 Project Name: Funding Source: Justification: onomic development and infrastructure improvements require additional aviation hangars ticipated demand. FY 12 -13 FY 13 -14 FY 14 -15 $0 $0 $1,500,000 $0 $0 $0 Project FY 15 -16 FY 16 -17 Total $0 $0 $1,500,000 $0 $0 $0 Rehab Apron F Project Description: FAA and USDA (United States Department of Agriculture) Rehabilitate Apron. Apron F is former Runway 13/31 which was constructed in 1943. Surface is lifting and drainage is very poor. Project Costs: FY 11 -12 FY 12 -13 $0 $0 Operating Impact: $0 $0 Project FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $500,000 $0 $0 $500,000 $0 $0 $0 $0 $0 193 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2012 -17 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Project Costs: FY 11 -12 $0 Operating Impact: $0 AIRPORT FUND Construct Access Road West Project Description: FAA and USDA (United States Design Build Access Road West. Department of Agriculture) Grants Airport West development requires infrastructure. Project Name: Funding Source: Project FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $800,000 $0 $800,000 $0 $0 $0 $0 $0 $0 Construct Aviation Facility Project Description: FAA and USDA (United States Department of Agriculture) Build new aviation storage /manufacturing facility. Justification: JAnticipated demand requires additional aircraft storage/manufacturing storage/manufacturing facilities. Project Costs: Project FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Total $0 $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 194 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate 1986 4.9972 1987 5.6440 1988 6.1440 1989 6.6440 1990 6.4400 1991 6.5000 1992 6.6320 1993 6.4410 1994 6.9000 1995 6.9000 1996 6.9000 1997 6.9000 1998 6.9000 1999 6.5000 2000 5.0000 2001 5.0000 2002 4.5904 2003 4.5904 2004 4.5904 2005 4.5904 2006 3.9325 2007 3.0519 2008 2.9917 2009 3.3456 2010 3.3456 2011 3.3041 2012 3.3041 193 Tax Collection $838,068 $1,025,054 $1,265,974 $1,599,100 $1,658,583 $1,755,315 $2,054,356 $2,122,64.1 $2,372,649 $2,461,390 $2,619,790 $2,664,153 $2,810,622 $2,729,769 $2,323,566 $2,514,960 $2,526,276 $2,752,423 $3,169,977 $3,729,917 $4,306,213 $4,537,100 $4,645,663 $4,276,800 $3,734,398 $3,122,353 $2,782,335 Estimated Estimated CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL 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 FY 2011 -12 Date of Total Issue Principal Interest Debt Service 4/2003 $645,000 $193,276 $838,276 11/2003 $280,000 $159,248 $439,248 12/2003 $150,000 $46,250 $196,250 2/2010 $176,000 $89,792 $265,792 $1,251,000 IM 566 $1,739,566 194 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGEIT SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 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 $5,035,000 $820,266.32 $5,855,266.32 $5,855,266.32 195 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 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 $3,785,000 $1,047,887.50 $4,832,887.50 $4,832,887.50 196 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Date Principal Interest Total Fiscal Year Total 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 $1,180,000 $194,662.50 $1,374,662.50 $1,374,662.50 197 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $2,462,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 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 $2,246,000.00 $536,335.88 $2,782,335.88 $2,782,335.88 198 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 Business -type Activities: Golf Carts Operating Lease $62,934.60 $62,934.60 $0.00 $0.00 $0.00 Airport Land Lease $135,000.00 $135,000.00 $135,000.00 $135,000.00 $135,000.00 Total Business -type Activities Annual Lease Payments $197,934.92 1 $197,934.92 1 $135,000.00 1 $135,000.00 1 $135,000.00 199 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY Grouped by Department General Government Police Department Public Works Department Roads and Special Projects Parks & Recreation Stormwater Cemetery Golf Course Airport Total by Departments FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 Total $ 98,000 $ - $ - $ - $ - $ - $ 98,000 185,000 250,000 300,000 300,000 300,000 300,000 1,635,000 710,000 750,000 500,000 500,000 100,000 1,650,000 4,210,000 185,000 150,000 100,000 350,000 - - 785,000 500,000 580,000 500,000 500,000 1,250,000 750,000 4,080,000 - - 50,000 - - 75,000 125,000 - - - - - 2,500,000 2,500,000 200,000 3,158,000 1,200,000 2,000,000 800,000 1,500,000 8,858,000 200 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS List of Projects FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 Total General Government Fleet Maintenance Equipment $ 23,000 $ - $ - $ - $ $ $ 23,000 Building Painting 75,000 - - - 75,000 Police Department Police Vehicle Replacement 185,000 250,000 300,000 300,000 300,000 300,000 1,635,000 Roads and Special Projects U.S. #1 Improvements 300,000 - - - - - 300,000 Gateway Enhancements 25,000 25,000 Presidential Streets 310,000 - 310,000 Parking Improvements 75,000 750,000 - 825,000 512 Median Landscaping - - 500,000 500,000 Barber Street Bridge Repairs - 500,000 - - 500,000 Street Repaving - 100,000 150,000 250,000 Schumann & Barber Intersection - - 1,500,000 1,500,000 Parks & Recreation Morring Fields 15,000 - 15,000 Blueway Signage Improvements 25,000 25,000 Baseball Fields Drainage 50,000 50,000 Bleacher Shields 50,000 50,000 Creative Playground 30,000 30,000 Handicap Pier - Yacht Club 15,000 - 15,000 Multi -use Field Lighting - 150,000 - 150,000 Equipment Building - 100,000 - I00,000 Baseball Field Lighting - 300,000 300,000 Azine Terrace Park - - - 50,000 50,000 Stormwater 1/4 Round Swale Rehab 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Pipe Sliplining - 80,000 - - - - 80,000 Stormwater Pond Installation - 500,000 - 500,000 Road Crossings /Sideyard Pipes - 250,000 250,000 500,000 Cemetery Redo South Paved Roadway 50,000 - - 50,000 Retaining Wall - 75,000 75,000 Golf Course New Clubhouse /Tee Box Improvements 2,500,000 2,500,000 Airport Runway 8/26 Survey & Rehabilitation 100,000 - 100,000 Maintenance Equipment 100,000 100,000 BuiIdTaxiways /In stall Lighting - 3,158,000 - 3,158,000 Main Street Access Road - 1,200,000 1,200,000 Construct Hangars - 1,500,000 1,500,000 Rehab Apron F 500,000 500,000 Construct Access Road West - 800,000 - 800,000 Construct Aviation Facility - 1,500,000 1,500,000 i . $ 1,878.000 S 4.888.000 S 2.650.000 S 3.650.000 $ 1450.000 $ 6.775.000 S 2129 LC 201 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COSTS Fleet Maintenance Equipment — FY2011 -12 — This will allow the City to purchase new gas pumps, as well as purchase a vehicle lift. With new gas pumps, larger deliveries will be possible and savings from the larger deliveries are expected to be as much as $3,000 per year. Building Painting — FY2011 -12 — This will improve the appearance of City Hall, the Police Department and the Old City Hall. 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. U.S. 41 Improvements — FY2011 -12 — This project will improve traffic flow, parking and aesthetics. It is expected that irrigation and landscaping will be designed to minimize maintenance costs and that those improvements will serve to have a favorable impact to the City's overall costs. The extent of savings is an unknown quantity. Gateway Enhancements — FY2011 -12 — These improvements are intended to further define the CRA area but they are expected to have an insignificant impact in relation to the City's overall costs. Presidential Streets — FY2011 -12 — This project will reconstruct Washington, Cleaveland and Martin Streets, adding parking and amenities. These improvements are expected to have an insignificant impact to the City's overall operating costs. Parking Improvements — FY2011 -12 Thru FY2012 -13 — The expense of the engineering will impact operating costs but the affect of the construction on operating costs can not be forecasted until the project is better defined and it is determined whether construction will involve a dry pond approach or an exfiltration trench. 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 Bridge Repairs — FY2014 -15 — This project is necessary to maintain the bridge to DOT standards. No impact on operating costs is anticipated. Street Repaving — FY2015 -16 Thru FY2016 -17 — 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 — FY2016 -17 — 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. Mooring Fields — FY2011 -12 — These funds are for design and engineering for placing mooring fields for boaters. The affect on operating costs can not yet be quantified. Blueway Signage Improvements — FY2011 -12 — These improvements should make these non - vehicular corridors more attractive and will only have a slight impact on operating costs. Baseball Fields Drainage — FY2011 -12 — This project will improve drainage at the Barber Street Baseball Fields. Improvements should minimize maintenance costs but not in a significant amount. Bleacher Shields — FY2011 -12 — These will provide cover for attendees. No significant impact to overall operating costs is anticipated. Creative Playground — FY2011 -12 — These funds will purchase new playground equipment. There will be some savings in maintenance costs that was previously incurred on the old equipment. Handicap Pier -Yacht Club — FY2011 -12 — This project will install a floating dock. No significant impact to operating costs is anticipated. Multi -use Field Lighting — FY2012 -13 — Lighting will be installed for the multi -use field at the Barber Street Sports Complex. The affect on operating costs can not be forecasted until the project is better defined. Equipment Building— FY2013 -14 — An equipment storage building will be constructed at the Barber Street Sports Complex. There will be some savings, since the transport of maintenance equipment can be avoided but this can not be quantified at this time. 202 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Baseball Field Lighting — FY2014 -15 — 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. Azine Terrace Park — FY2014 -15 — this project will add a neighborhood park in that area but no significant impact to operating costs is anticipated. '/4 Round Swale Rehab — Annual Allocations — This program is designed to improve drainage but the affect on operating costs is not significant. Pipe Sliplining — FY2012 -13 — This project will rehabilitate the pipe under Martin Lane which is slowly deteriorating but the affect on operating costs is an unknown quantity. Stormwater Pond Installation — FY2015 -16 — This will create a stormwater pond but is not expected to impact operating costs to any significant extent. Road Crossings /Sideyard Pipes — FY2015 -16 Thru FY2016 -17 — This work will replace failing pipes under roads and install new pipes in side yard ditches. The sideyard pipes will reduce the costs of maintaining those ditches but the extent of savings is an unknown quantity. Redo South Paved Roadway — FY2013 -14 — This will relocate a roadway at the Cemetery and is not expected to affect operating costs. Retaining Wall — FY2016 -17 — This project will stop sand from washing into the cemetery property but the affect on operating costs is not expected to be significant. New Clubhouse /Tee Box Improvements — FY2016 -17 — These golf course improvements will likely be designed such as to reduce operating costs but the amount can not yet be determined. Runway 8/26 Survey & Rehabilitation — FY2011 -12 — This project will improve runway markings but will not impact operating costs, other than the matching costs that will be required to be paid from the Airport operating budget. Maintenance Equipment — FY2011 -12 — These purchases will not significantly affect operating costs, other than the matching costs that will be required to be paid from the Airport operating budget. Build Taxiways /Install Lighting — FY2012 -13 — This will have some undetermined affect on operating costs for maintenance of the lighting equipment that will be installed. Main Street Access Road — FY2013 -14 — This road reconstruction will have minimal impact on operating costs. Construct Hangars — FY2014 -15 — This facility may be built in conjunction with securing a tenant that would be responsible for the operating costs. Rehab Apron F — FY2014 -15 —No additional operating costs is expected from the rehabilitating the surface of the apron. Construct Access Road West — FY2015 -16 — This road would not be expected to significantly affect operating costs. Construct Aviation Facility — FY2016 -17 — This facility may be built in conjunction with securing a tenant that would be responsible for the operating costs. 203 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI Local Option Gas Taxes FDOT Lighting Agreement Paving Loan Proceeds Investment Income Local Option Gas Tax Fund Revenues TOTAL Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go -Line Grant Match Financing Costs Street Repaving (Paving Loan) Street Repaving TOTAL Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go -Line Grant Match TOTAL Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go -Line Grant Match TOTAL Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL SCHEDULE EIGHT LOCAL OPTION GAS TAX FUND PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 $ 595,746 $ 585,900 $ 585,900 $ 597,618 $ 609,570 $ 621,762 $ 634,197 $ 646,881 18,559 9,353 9,353 9,353 9,353 9,353 9,353 9,353 2,462,000 0 0 0 0 0 0 0 4,287 3,000 3,000 2,934 3,121 3,425 4,104 4,165 $ 3,080,592 $ 598,253 $ 598,253 $ 609,905 $ 622,044 $ 634,540 $ 647,654 $ 660,399 1,256,960 202,193 41,231 175,000 50,000 31,100 14,032 0 1,770,516 1,161,836 81,219 264,463 $ 82,579 203,000 203,000 4,719 13,263 $ 175,000 99,505 $ 50,000 100,000 1,940,237 264,855 572,768 265,792 49,200 203,000 265,073 4,719 UNRESTRICTED RESERVE BALANCE 125,000 $ 1,328,455 $ 50,000 4,719 648,511 264,335 $ 82,579 203,000 203,000 4,719 13,263 $ 125,000 99,505 $ 597,054 100,000 70,264 264,855 572,768 203,000 49,200 4,719 265,073 125,000 UNRESTRICTED RESERVE BALANCE 597,574 265,049 $ 82,579 $ 1,392,655 $ 203,000 413 $ 13,263 $ 4,719 99,505 $ 99,367 100,000 70,264 64,200 572,768 49,200 49,200 45,450 265,073 37,500 UNRESTRICTED RESERVE BALANCE 203,000 $ 1,328,455 $ 1,471 $ 4,719 (35,937) $ (7,717) $ 75,000 61,867 TOTAL REVENUES 100,000 598,253 598,253 647,792 622,044 634,540 647,654 264,461 TOTAL EXPENDITURES +DEBT +TRANSFERS 1,770,516 200,000 648,511 597,054 4,719 572,768 647,792 50,000 ENDING FUND BALANCE $ 1,322,391 150,000 (48,787) $ (35,937) $ 669,180 BEGINNING FUND BALANCE $ 82,579 $ 1,392,655 $ 50,671 $ 413 $ 13,263 $ 37,733 $ 99,505 $ 99,367 BUDGET REQUIREMENT - 15% OF EXPENSES 70,264 64,200 49,200 49,200 49,200 45,450 41,700 37,500 UNRESTRICTED RESERVE BALANCE $ 12,315 $ 1,328,455 $ 1,471 $ (48,787) $ (35,937) $ (7,717) $ 57,805 $ 61,867 TOTAL REVENUES 3,080,592 598,253 598,253 609,905 622,044 634,540 647,654 660,399 TOTAL EXPENDITURES +DEBT +TRANSFERS 1,770,516 1,940,237 648,511 597,054 597,574 572,768 647,792 669,180 ENDING FUND BALANCE $ 1,322,391 $ (13,529) $ (48,787) $ (35,937) $ (11,467) $ 54,055 $ 57,667 $ 53,086 204 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE SCHEDULE EIGHT 205 DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 DST Revenue $ 2,328,150 $ 2,356,000 $ 2,356,000 $ 2,414,900 $ 2,475,273 $ 2,537,154 $ 2,600,583 $ 2,665,598 Principal from $285,000 Airport Advance 0 0 0 0 600 624 624 624 Interest from $285,000 Airport Advance 8,550 8,550 8,550 8,550 11,400 11,376 11,376 11,376 Principal from $290,000 Airport Advance 0 0 0 0 0 0 0 900 Investment Income 16,915 15,600 15,600 24,354 25,924 28,432 28,571 29,660 DST PROJECT REVENUE $ 2,353,615 $ 2,380,150 $ 2,380,150 $ 2,447,804 $ 2,513,197 $ 2,577,586 $ 2,641,154 $ 2,708,158 Return on Blossom Ditch (581,095) Potomac Road Crossing 34,510 18,091 City Hall Debt (Retires 2018) 1,162,586 Police Cars 181,838 29,610 1/4 Round Swale Improvement 1,135,358 TOTAL FY 10 $ 1,933,197 City Hall Debt (Retires 2018) 984,268 Police Cars 276,500 Powerline Road 217,408 MIS Equipment for Broadcasting 75,000 Phone System 60,000 512 Corridor 9,195 Stormwater Master Plan 50,000 1/4 Round Swale Improvement 493,580 Airport Advance for Grant Matching 290,000 TOTAL FY 11 $ 2,503,652 City Hall Debt (Retires 2018) 997,391 Police Cars 185,000 Building Painting 75,000 Fleet Maintenance Equipment 23,000 US #1 Improvements 300,000 Enhancements to Presidential Streets 310,000 1/4 Round Swale Improvement 500,000 TOTAL FY 12 $ 2,390,391 City Hall Debt (Retires 2018) 994,621 Police Cars 250,000 Pipe Sliplining (Martin) 80,000 Parking Improvements Share 500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 13 $ 2,324,621 City Hall Debt (Retires 2018) 995,116 Police Cars /Boat 300,000 512 Median Landscaping 500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 14 $ 2,295,116 City Hall Debt (Retires 2018) 995,944 Police Cars 300,000 Barber Street Field Lights 300,000 Barber Street Bridge Repairs 500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 15 $ 2,595,944 City Hall Debt (Retires 2018) 1,013,962 Police Cars 300,000 Road Crossings /Sideyard Pipes 250,000 Stormwater Pond Installation 500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 16 $ 2,563,962 City Hall Debt (Retires 2018) 1,011,560 Police Cars 300,000 Road Crossings /Sideyard Pipes 250,000 Schumann & Barber Intersection 1,500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 17 $ 3,561,560 BEGINNING FUND BALANCE $ 958,676 $ 1,379,094 $ 1,255,592 $ 1,245,351 $ 1,368,535 $ 1,586,615 $ 1,568,258 $ 1,645,449 BUDGET RESERVE - 10% OF EXPENSES 193,320 250,365 239,039 232,462 229,512 259,594 256,396 356,156 RESERVE FOR ADVANCE TO AIRPORT 285,000 285,000 575,000 575,000 575,000 574,400 573,776 573,152 UNRESTRICTED RESERVE BALANCE $ 480,356 $ 843,729 $ 441,553 $ 437,889 $ 564,023 $ 752,621 $ 738,086 $ 716,141 TOTAL REVENUES 2,353,615 2,380,150 2,380,150 2,447,804 2,513,197 2,577,586 2,641,154 2,708,158 TOTAL EXPENDITURES +DEBT +TRANSFERS 1,933,197 2,503,652 2,390,391 2,324,621 2,295,116 2,595,944 2,563,962 3,561,560 ENDING FUND BALANCE $ 900,774 $ 720,227 $ 431,312 $ 561,073 $ 782,104 $ 734,263 $ 815,277 $ (137,261) 205 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET Recreation Impact Fees Investment Income PROJECTED REVENUE Schumann Park Barber Street Fence Barber Street Special Needs Skate Park Office Splash Park Canopy Hardee Park Bark Park Englar Park Main Street Airport Park TOTAL FY 10 Barber Street Field Expansion Easy Street Path Lights Riverview Park Pavillion Riverview Park Irrigation and Fountains Bark Park Amenities Riverview Park Street Parking Powerline Road Periwinkle Park TOTAL FY 11 Mooring Fields Blueway /Signage Improvements Barber Street Baseball Field Drainage Barber Street Bleacher Shields Creative Playground Improvements Handicap Pier - Yacht Club TOTAL FY 12 Barber Street Multi -use Field Lights TOTAL FY 13 Barber Street Equipment Building TOTAL FY 14 Azine Terrace Park TOTAL FY 15 SCHEDULE EIGHT RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 $ 26,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 12,256 8,500 8,500 8,707 5,068 2,820 2,005 2,665 $ 38,256 $ 28,500 $ 28,500 $ 28,707 $ 25,068 $ 22,820 $ 22,005 $ 22,665 12,350 61,807 1,705 5,247 (25, 000) (45,922) 16,288 32,594 - 20,802 - 35,705 1,569 $ 280,231 $ 5,405 84,006 (39) $ 78,831 7,021 38,256 19,299 28,500 173,660 63,000 50,000 25,000 75,000 100,000 61,000 (489) 698,079 15,000 25,000 50,000 50,000 30,000 15,000 185,000 150,000 150,000 100,000 100,000 50,000 50,000 TOTAL FY 16 0 TOTAL FY 17 203,222 44,629 5,247 (26,090) (45,922) (41,463) (36,926) 0 BEGINNING FUND BALANCE $ 1,087,353 $ 1,106,310 $ 436,731 $ 280,231 $ 158,938 $ 84,006 $ 56,826 $ 78,831 TOTAL REVENUES 38,256 28,500 28,500 28,707 25,068 22,820 22,005 22,665 TOTAL EXPENDITURES +DEBT +TRANSFERS 19,299 698,079 185,000 150,000 100,000 50,000 0 0 ENDING FUND BALANCE $ 1,106,310 436,731 280,231 158,938 $ 84,006 $ 56,826 $ 78,831 $ 101,496 BEGINNING FUND BALANCE: Zone A Zone B Zone C Zone D All Zones Recreation Impact Fees Zone A Zone B Zone C Zone D All Zones Investment Income Zone A Zone B Zone C Zone D All Zones Transfers: Zone A Zone B Zone C Zone D All Zones Ending Balances: Zone A Zone B Zone C Zone D All Zones FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 206,698 203,222 44,629 5,247 (26,090) (45,922) (41,463) (36,926) 53,948 60,323 24,636 24,266 24,520 25,302 (22,849) (22,655) 96,081 96,804 (12,306) (13,396) (14,312) (14,768) (14,264) (13,767) 730,626 745,962 379,772 264,114 174,820 119,394 135,402 152,179 1,087,353 1,106,310 436,731 280,231 158,938 84,006 56,826 78,831 7,800 6,000 6,000 6,000 6,000 6,000 6,000 6,000 1,300 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,300 1,000 1,000 1,000 1,000 1,000 1,000 1,000 15,600 12,000 12,000 12,000 12,000 12,000 12,000 12,000 26,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 2,470 1,561 869 163 (832) (1,542) (1,463) (1,248) 549 463 479 754 782 849 (806) (766) 1,072 744 (240) (416) (456) (496) (503) (465) 8,165 5,731 7,391 8,206 5,575 4,008 4,777 5,145 12,256 8,500 8,500 8,707 5,068 2,820 2,005 2,665 13,746 166,154 46,250 37,500 25,000 - (4,526) 37,150 1,850 1,500 1,000 50,000 1,649 110,854 1,850 1,500 1,000 - 8,430 383,921 135,050 109,500 73,000 - 19,298 698,079 185,000 150,000 100,000 50,000 203,222 44,629 5,247 (26,090) (45,922) (41,463) (36,926) (32,174) 60,323 24,636 24,266 24,520 25,302 (22,849) (22,655) (22,421) 96,804 (12,306) (13,396) (14,312) (14,768) (14,264) (13,767) (13,233) 745,962 379,772 264,114 174,820 119,394 135,402 152,179 169,324 1,106,310 436,731 280,231 158,938 84,006 56,826 78,831 101,496 206 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI SCHEDULE EIGHT Operating Expenditures Kioski Fagade /Sign Improvement Program Bill Boards or Uniform Signage Special Events Design of Gateway Concept CRA Master Plan Design of CavCorp Flag Pole Yacht Club Finger Piers Transfer to General Fund for Quality Maintenance Match on Waterfront Grant Renovations on Waterfront Properties TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Parking Study Design of Enhancements to Presidential Streets Waterfront Renovations TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Gateway Enhancements Parking Improvement Engineering TOTAL RIVERFRONT CRA FY12 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Parking Improvements Share TOTAL RIVERFRONT CRA FY13 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY14 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY15 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY17 BEGINNING FUND BALANCE ANNUALREVENUES ANNUAL EXPENDITURES ENDING FUND BALANCE 40,586 4,024 15,370 15,600 34,395 2,000 6,433 11,716 2,377 7,452 60,000 535,119 3,541 738,613 52,954 30,000 36,468 15,600 60,000 27,405 13,500 250,000 485,927 53,954 20,000 36,468 15,600 60,000 25,000 75,000 286,022 53,954 20,000 36,468 15,600 60,000 250,000 436,022 53,954 30,000 36,468 15,600 60,000 196,022 RIVERFRONT CRA FUND 53,954 PROJECTED BALANCES 30,000 FISCAL YEARS 2012 -2017 36,468 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14-15 FY 15 -16 FY 16 -17 Tax Increment from City $ 223,426 $ 153,900 $ 133,975 $ 127,276 $ 127,276 $ 131,095 $ 135,027 $ 139,078 Tax Increment from County 206,304 143,720 125,091 118,836 118,836 122,402 126,074 129,856 Rents 3,781 - - - - - - - Investment Income 3,055 4,650 4,650 3,842 3,649 3,649 3,759 3,872 SW PROJECTED REVENUE 436,566 302,270 263,716 249,954 249,762 257,146 264,860 272,806 Operating Expenditures Kioski Fagade /Sign Improvement Program Bill Boards or Uniform Signage Special Events Design of Gateway Concept CRA Master Plan Design of CavCorp Flag Pole Yacht Club Finger Piers Transfer to General Fund for Quality Maintenance Match on Waterfront Grant Renovations on Waterfront Properties TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Parking Study Design of Enhancements to Presidential Streets Waterfront Renovations TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Gateway Enhancements Parking Improvement Engineering TOTAL RIVERFRONT CRA FY12 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance Parking Improvements Share TOTAL RIVERFRONT CRA FY13 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY14 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY15 Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FYI Operating Expenditures Facade /Sign Improvement Program Special Events Bill Board Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY17 BEGINNING FUND BALANCE ANNUALREVENUES ANNUAL EXPENDITURES ENDING FUND BALANCE 40,586 4,024 15,370 15,600 34,395 2,000 6,433 11,716 2,377 7,452 60,000 535,119 3,541 738,613 52,954 30,000 36,468 15,600 60,000 27,405 13,500 250,000 485,927 53,954 20,000 36,468 15,600 60,000 25,000 75,000 286,022 53,954 20,000 36,468 15,600 60,000 250,000 436,022 53,954 30,000 36,468 15,600 60,000 196,022 207 53,954 30,000 36,468 15,600 60,000 196,022 53,954 30,000 36,468 15,600 60,000 196,022 53,954 30,000 36,468 15,600 60,000 196,022 $ 984,638 $ 682,591 $ 498,934 $ 476,628 $ 290,560 $ 344,300 $ 405,424 $ 474,262 436,566 302,270 263,716 249,954 249,762 257,146 264,860 272,806 738,613 485,927 286,022 436,022 196,022 196,022 196,022 196,022 $ 682,591 $ 498,934 $ 476,628 $ 290,560 $ 344,300 $ 405,424 $ 474,262 $ 551,046 207 ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI Stormwater Fees Investment Income SW PROJECTED REVENUE Profesional Services Series 2003 Issue (Retires 2022) Transfer for Collier Creek and George Street Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FY10 Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance Excavation Equipment+ Backhoe Dump Bed TOTAL STORMWATER FYI Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FYI Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FYI Profesional Services NPDES 5 Year Permit Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FY14 Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FYI Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FYI Profesional Services Series 2003 Issue (Retires 2022) Transfer to General Fund for Swale Maintenance TOTAL STORMWATER FY17 SCHEDULE EIGHT STORMWATER UTILITY FUND PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 $ 819,859 $ 815,000 $ 815,000 $ 839,450 $ 864,634 $ 890,573 $ 917,290 $ 944,808 38,806 3,450 3,450 3,028 2,708 2,574 2,724 3,119 858,665 818,450 818,450 842,478 867,342 893,146 920,014 947,927 97 476,221 80,987 500,000 1,057,305 100 438,857 500,000 113,797 20,000 18,000 1,090,754 100 438,523 500,000 938,623 BEGINNING FUND BALANCE $ 787,481 $ 588,841 $ 316,537 BUDGET RESERVE - 15% OF EXPENSES 158,596 163,613 140,793 UNRESTRICTED RESERVE BALANCE 628,885 425,228 175,744 ANNUAL REVENUES 858,665 818,450 818,450 ANNUAL EXPENDITURES 1,057,305 1,090,754 938,623 ENDING FUND BALANCE $ 430,245 $ 152,924 $ 55,571 N II i 100 439,284 479,000 918,384 100 7,988 440,652 458,000 906,740 100 438,866 437,000 875,966 100 438,377 416,000 854,477 100 439,980 395,000 835,080 $ 196,364 $ 120,459 $ 81,060 $ 98,241 $ 163,777 137,758 136,011 131,395 128,172 125,262 58,607 (15,552) (50,335) (29,931) 38,515 842,478 867,342 893,146 920,014 947,927 918,384 906,740 875,966 854,477 835,080 $ (17,299) $ (54,951) $ (33,154) $ 35,606 $ 151,363 2-ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE EIGHT GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Charges for Services $ 1,297,783 $ 1,298,834 1,310,793 1,310,793 1,310,793 1,310,793 1,310,793 1,310,793 Rents 29,744 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 9,107 5,214 4,860 4,860 4,860 4,860 4,860 4,860 Note Proceeds - - - - - - - 2,500,000 Investment Income 4,921 80 100 71 87 116 158 512 PROJECTED REVENUE $ 1,341,555 $ 1,334,128 $ 1,345,753 $ 1,345,724 $ 1,345,740 $ 1,345,769 $ 1,345,811 $ 3,846,165 Operating Costs 1,266,226 Debt Service 321,700 Capital 22,500 TOTAL FY 10 1,610,426 Operating Costs 1,242,967 Capital 4,699 TOTAL FY 11 1,247,666 Operating Costs 1,262,797 Capital 27,500 TOTAL FY 12 1,290,297 Operating Costs 1,262,797 Capital 52,200 TOTAL FY 13 1,314,997 Operating Costs 1,262,797 Capital 24,000 TOTAL FY 14 1,286,797 Operating Costs 1,262,797 Capital 0 TOTAL FY 15 1,262,797 Operating Costs 1,262,797 Capital 0 TOTAL FY 16 1,262,797 Operating Costs 1,262,797 Clubhouse and Improvements 2,500,000 Capital 0 TOTAL FY 17 3,762,797 BEGINNING FUND BALANCE $ (67,076) $ (335,947) $ (249,485) $ (194,029) $ (163,302) $ (104,359) $ (21,387) $ 61,626 TOTAL REVENUES 1,341,555 1,334,128 1,345,753 1,345,724 1,345,740 1,345,769 1,345,811 3,846,165 EXPENDITURES +DEBT +TRFS 1,610,426 1,247,666 1,290,297 1,314,997 1,286,797 1,262,797 1,262,797 3,762,797 ENDING FUND BALANCE $ (335,947) $ (249,485) $ (194,029) $ (163,302) $ (104,359) $ (21,387) $ 61,626 $ 144,994 11' ITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGETI SCHEDULE EIGHT AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2012 -2017 210 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Net Fuel Sales $ 19,113 $ 20,290 $ 25,600 $ 26,240 $ 26,896 $ 26,896 $ 27,568 $ 27,568 Non - taxable Rents 391 391 391 391 391 391 391 391 Golf Course Rents 135,000 135,000 135,000 135,000 135,000 135,000 135,000 135,000 Taxable Rents 168,710 170,787 195,200 200,080 205,082 205,082 210,209 210,209 Other Revenue 75,912 69,450 68,000 68,000 68,000 68,000 68,000 68,000 DST Grant Matching Advances - 290,000 - - - - - - Investment Income (165) 40 50 73 82 91 101 113 PROJECTED REVENUE $ 398,961 $ 685,958 $ 424,241 $ 429,784 $ 435,451 $ 435,460 $ 441,270 $ 441,281 Operating Costs 386,783 Repayment of DST Fund Advance 8,550 Capital 5,160 Transfer to Construction Fund (1,519) TOTAL FY 10 398,974 Operating Costs 392,986 Repayment of DST Fund Advance 8,550 Transfer to Construction Fund 290,000 TOTAL FY 11 691,536 Operating Costs 396,899 Repayment of DST Fund Advance 17,250 Transfer to Construction Fund 22,500 TOTAL FY 12 436,649 Operating Costs 396,899 Repayment of DST Fund Advance 17,250 Transfer to Construction Fund - TOTAL FY 13 414,149 Operating Costs 396,899 Repayment of DST Fund Advance 20,700 Transfer to Construction Fund TOTAL FY 14 417,599 Operating Costs 396,899 Repayment of DST Fund Advance 20,700 Transfer to Construction Fund - TOTAL FY 15 417,599 Operating Costs 396,899 Repayment of DST Fund Advance 20,700 Transfer to Construction Fund - TOTAL FY 16 417,599 Operating Costs 396,899 Repayment of DST Fund Advance 24,500 Transfer to Construction Fund - TOTAL FY 17 421,399 BEGINNING FUND BALANCE $ (51,652) $ (51,665) $ (57,243) $ (69,651) $ (54,016) $ (36,165) $ (18,304) $ 5,367 TOTAL REVENUES 398,961 685,958 424,241 429,784 435,451 435,460 441,270 441,281 EXPENDITURES +DEBT +TRANSFERS 398,974 691,536 436,649 414,149 417,599 417,599 417,599 421,399 ENDING FUND BALANCE $ (51,665) $ (57,243) $ (69,651) $ (54,016) $ (36,165) $ (18,304) $ 5,367 $ 25,249 210 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGET SCHEDULE EIGHT BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2012 -2017 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 Operating Revenue $ 355,901 $ 371,700 $ 386,150 $ 393,873 $ 401,750 $ 401,750 $ 409,785 $ 409,785 Other Revenue 363 800 800 800 800 800 800 800 Investment Income 10,738 2,400 2,200 1,260 1,233 1,213 1,202 1,200 PROJECTED REVENUE $ 367,002 $ 374,900 $ 389,150 $ 395,933 $ 403,783 $ 403,764 $ 411,788 $ 411,785 Operating Costs 484,695 TOTAL FY 10 484,695 Operating Costs 462,304 TOTAL FY 11 462,304 Operating Costs 413,059 TOTAL FY 12 413,059 Operating Costs 413,059 TOTAL FY 13 413,059 Operating Costs 413,059 TOTAL FY 14 413,059 Operating Costs 413,059 TOTAL FY 15 413,059 Operating Costs 413,059 TOTAL FY 16 413,059 Operating Costs 413,059 TOTAL FY 17 413,059 BEGINNING FUND BALANCE $ 636,483 $ 518,790 $ 431,386 $ 407,477 $ 390,351 $ 381,075 $ 371,780 $ 370,508 TOTAL REVENUES 367,002 374,900 389,150 395,933 403,783 403,764 411,788 411,785 EXPENDITURES +DEBT +TRANSFERS 484,695 462,304 413,059 413,059 413,059 413,059 413,059 413,059 ENDING FUND BALANCE $ 518,790 $ 431,386 $ 407,477 $ 390,351 $ 381,075 $ 371,780 $ 370,508 $ 369,234 211 CITY OF SEBASTIAN, FLORIDA 2011/2012 ANNUAL BUDGE SCHEDULE NINE GLOSSARY This is a glossary of terms commonly used at public meetings at which financial matters are discussed: Accrual — Recognition of changes in economic resources as soon as the underlying event or transaction occurs, as opposed to when cash is received or spent. Ad Valorem Taxes — A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax ". 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. 212 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 2011/2012 ANNUAL BUDGET Fund – A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund. Fund Balance – A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. GAAP - Generally Accepted Accounting Principals – Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objective of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports. General Fund – The main operating fund for the city, which is used to account for all financial resources, except those required to be accounted for in another fund. All city's departments /divisions except the enterprise fund departments /divisions are funded by the general fund. Ad valorem taxes make up the largest percentage of the general fund revenues. Governmental Funds – These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modifies accrual basis of accounting. Interfund Transfer – Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. Mill – The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. 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. 213 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 2011/2012 ANNUAL BUDGETI 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. WorkinE Capital — Excess of current assets including cash - on -hand equivalents over current liabilities that can be used to satisfy cash flow needs. 214