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Home My WebLink About12-13-FY ANNUAL Budget - ApprovedDon Wright Vice -Mayor Richard H. Gillmor Council Member Sally A. Maio, MMC City Clerk CITY COUNCIL Jim Hill Mayor Andrea B. Coy Council Member Bob McPartlan Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGE T FISCAL YEAR 2012 -2013 CITYMANAGEMENT Al Minner City Manager DEPARTMENT HEADS Debra Krueger Kenneth W. Killgore Administrative Services Finance Director Director Michelle Morris Jerry Converse Police Chief Public Works Director Greg Gardner Golf Operations Director Robert Ginsburg City Attorney Joseph Griffin Community Development Director Wayne Eseltine Building Official 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, 2011. 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 2012 -2013 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 ...................... ............................... 1 Total Budget Summary ............... ............................... 4 Summary of Revenues ................ ............................... 6 Summary of Appropriations ........ ............................... 12 General Fund Appropriation Comparison by Department / Division ............... ............................... 13 General Fund Appropriation Comparison by Category 14 Total Budget Comparison by Fund ............................ 15 Fund Balance Comparison and Projected Changes.... 16 Personnel Summary by Department/Division............ 17 Debt Obligations ......................... ............................... 19 POLICIES Mission Statement ....................... ............................... 21 Financial Policies ........................ ............................... 22 Financial Accounting Structure ... ............................... 31 Organizational Chart ................... ............................... 33 Department /Division and Function Relationship...... 34 Budget Calendar .......................... ............................... 35 Budget Process ............................ ............................... 36 BUDGET DETAIL General Fund ............................... ............................... 39 General Fund Department Budgets: 127 CityCouncil ........................... ............................... 49 CityManager ......................... ............................... 53 CityCl erk ................. ............................... 57 City Attorney ......................... ............................... 61 Administrative Services ......... ............................... 65 Management Information Systems ....................... 71 Planning and Zoning .............. ............................... 75 Police Department: Schedule Eight Consolidated Budget ......... ............................... 79 Administration .................. ............................... 81 Operations.......................... ............................... 85 Detective........................... ............................... 89 Dispatch............................ ............................... 93 Code Enforcement ... ............................... 96 Public Works: Consolidated Budget ............................... 99 Roads and Maintenance ..... ............................... 101 Stormwater Utility ............. ............................... 105 Fleet Management .............. ............................... 109 Parks and Recreation .......... ............................... 113 Cemetery............................ ............................... 117 Facilities Maintenance ....... ............................... 121 Non - departmental ........................ ............................... 124 Page Special Revenue Funds 153 Special Revenue Funds Summary ... ............................... 127 Local Option Gas Tax (LOGT) ....... ............................... 128 Discretionary Sales Tax ( DST ) .............................. 130 Community Redevelopment Agency ........................ 132 Parking In- Lieu -Of Fund ...... ............................... 134 Recreation Impact Fee Fund ............ ............................... 135 Stormwater Utility Fund ....... ............................... 136 Law Enforcement Forfeiture Fund .......................... 137 Debt Service Funds Discretionary Sales Tax Surtax Revenue. Bonds ........... 140 Stormwater Utility Revenue Bonds ............................... 141 Capital Project Funds Capital Improvement Fund Introduction ....................... 143 Capital Improvement Fund Revenues by Source and Useof Funds ............................. ............................... 144 Capital Improvements by Project & Funding Source.... 146 Capital Improvement Project Detail .............................. 147 Enterprise Funds Golf Course Fund .............................. ............................... 153 Administration Division ................. ............................... 155 Greens Division .............................. ............................... 159 Carts Division ................................. ............................... 162 AirportFund ....................................... ............................... 165 Building Department .......................... ............................... 171 CAPITAL IMPROVEMENT PROGRAM .................. 177 SCHEDULES Schedule One — Summary of Millage Rates and Tax Coll ections...................................... ............................... 197 Schedule Two — Long -term Debt Service Detail .............. 198 Schedule Three — Debt Service Payment Schedule........... 199 Schedule Four — Lease Payment Schedule ........................ 203 Schedule Five — Six Year Capital Outlay Summary ......... 204 Schedule Six — Six Year Capital Outlay Request .......... 205 Schedule Seven — Impacts of Capital Outlays .............. 206 Schedule Eight — Selected Funds Projected Balances....... 208 Schedule Nine — Gl ossary ....... ............................... 217 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2012 -2013 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 2012/13 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 2013 -2018. 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 CITY OF S HOME OF PELICAN ISLAND 1225 MAIN STREET • SEBASTIAN, FLORIDA 32958 TELEPHONE: (772) 589 -5330 • FAX (772) 589 -5570 October 1, 2012 The Honorable Mayor Jim Hill and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2013 Budget Letter of Transmittal Dear Mayor Hill and City Council Members: In compliance with provisions of the City Charter and Florida Statutes, I am pleased to submit the Fiscal Year 2012/13 Budget. Total appropriations for all City Funds are $25,369,731, as compared to the $19,876,053 that was initially appropriated last year. The increase is attributable to budgeting grant proceeds of $4,243,000 that are expected to be received from the FAA and FDOT for economic development incentives /infrastructure at the Sebastian Municipal Airport. This year, the organization is again challenged by a decrease in property values affecting ad valorem tax revenues. While the decrease in taxable property (6.3 %) was within our long term forecast, due to continued shortfalls in franchise and utility taxes, a slight millage increase was required to balance the General Fund without using cash reserves. Including the additional revenue created with the tax increase, the FY 2012 -13 General Fund expenditures are $250,202 less than the adopted FY 2011 -12 Budget. Since FY 2007 -08, General Fund expenditures have been reduced approximately 20 %. Budget relief measures implemented have included furlough days, reducing positions through attrition, eliminating management and early retirement incentives, Police pension reform, creating a two -tier employee health insurance program, requiring employee health insurance contributions and freezing COLA and merit increases. With regard to organizational structure, FY 2012 -13 generally mirrors FY 2011 -12. Three minor changes were implemented in an effort to conserve organizational resources and increase Public Works staffing. First, a Maintenance Worker III position was transferred from the Airport to the Public Works Department. Funds for this position were provided from the closing of one Maintenance Worker I position and an enterprise fund transfer. Second, staff identified savings by hiring part -time employees to perform janitorial duties. Four part -time Custodians were added using funds formally allocated for the janitorial service contract. Third, two part -time Crossing Guards were added but dollars for crossing guard services were reduced after a need analysis of operations showed that after school crossing duties could be reduced by 15 minutes per shift. Similar to past years, the City Council appointed Budget Review Committee conducted a series of budget review meetings prior to making their financial recommendations. 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 Committee was initially presented three General Fund millage scenarios which included using (1) the current millage of 3.3041; (2) the "roll- forward" millage of 3.5646; and (3) an increase in the millage to 3.7166. In their review, it was quickly determined that the rate of 3.3041 would not provide sufficient revenue to balance the budget, even after operational cuts. CML -1 Next, the Committee reviewed and determined that the 3.5646 plan would be sufficient to balance the budget, but did not provide enough funds for street repaving. Finally, the Committee reviewed the 3.7166 millage proposal which balanced the budget, while providing a minimal appropriation for street repaving. The Budget Review Committee noted the complexity in balancing the FY 2012 -13 Budget. Their primary concern was appropriately blending the need to provide primary services, such as police, roads, parks and drainage services and offering competitive /reasonable personnel expenses, with revenue shortfalls in ad valorem taxes, franchise fees and utility taxes. The Committee unanimously agreed that using the following balance techniques: (1) spending accumulated cash reserves; (2) delaying Public Works equipment replacements; and (3) delaying computer upgrades should not be considered, as these approaches have already been implemented. As a result of these factors, the Budget Review committee unanimously recommended that the City Council adopt a millage rate of 3.7166. In addition to their review of the General Fund, the Budget Committee also examined the enterprise and special revenue funds. The Committee paid special attention to the proposal presented by staff which included an increase to the stormwater utility fee from $4 per moth per Equivalent Residential Unit (ERU) to $5 per month per ERU. Without the stormwater fee increase, the special revenue fund would not be able to sustain expenses such as the $500,000 transfer to General Fund and the level of stormwater operation and maintenance expenditures. The Committee's consensus was that the City has reasonably established a level of spending and to maintain current levels of service, the $1 per month per ERU fee increase was justified. The City Council appointed Parks and Recreation Advisory Committee also played a role in formulating the budget for the Recreation Impact Fee Fund. At a series of meetings, the Committee worked with staff to develop a priority project list which was recommended to City Council and memorialized in the Capital Improvement Program (CIP). Finally, the Planning and Zoning Commission, per Florida Statutes and City Code requirements, also reviewed and formally recommended to City Council that the FY 2013 -18 CIP be adopted. Preparing the budget the past four years has been extremely difficult. The primary goals have been 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 the organization proceeded through the budget preparation process, we stayed alert to actions that could improve the City's financial situation, while avoiding recommendations that would unnecessarily affect taxpayers during troubled economic times. An underlying focus throughout the entire process was to ensure that appropriations were set at levels that can be sustained in the future. In short, this process was called "Establishing the General Fund Spending Block ". Ultimately, it was determined that (1) FY 2012 -13 General Fund expenditures were appropriate; (2) significant cost cutting measures had been taken; and, (3) revenues were still short. Therefore, to sufficiently fund the "General Fund Spending Block" a small tax increase was required. With a new millage rate of 3.7166, FY 2012 -13 ad valorem proceeds could be set at $2,904,754, which is $147,419 more than last year. The rate that would generate the same tax revenue as finally levied last year was calculated to be 3.5646. According to Florida Statutes, this rate is referred to as the "rolled -back rate ". By increasing ad valorem tax revenues for the first time since FY 2007 -08, a detailed analysis was conducted which demonstrated that most taxpayers would still experience a reduction in their City taxes. The table below is an example of the effect of the millage increase using a homestead property taxed on a value of $100,000 last year and experienced the average residential decline of 7.09% in taxable value: FY 2011 -12 With FY 2012 -13 With 3.3041 Millage 3.7166 Millage Taxable Value $100,000 $92,910 Homestead Exemption 50,000 50,000 Net Taxable Value $ 50,000 $ 42,910 Millage 3.3041 3.7166 Taxes $165 $159 Tax Savings $6 CML -2 The table below summarizes the city -wide change in taxable values from last year: Ad Valorem tax revenue comprises 31.9% of the total General Fund budgeted sources (excluding interfund transfers) and is the largest source of revenue for the 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 Percent 40.2% Amount Change FY2012 Final Taxable Value $877,458,060 2009 Revised Assessed Values ($62,224,142) (7.09 %) New Construction and Additions $7,462,986 .85% FY2013 Taxable Value $822,696,904 (6.24 %) Ad Valorem tax revenue comprises 31.9% of the total General Fund budgeted sources (excluding interfund transfers) and is the largest source of revenue for the 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% 2013 9,109,714 2,904,754 31.9% Dating back to FY 2005 -06, through the leadership of the City council, the organization has made a concerted effort to provide quality municipal services to the citizens of Sebastian while lowering the tax burden. To achieve this goal a number of steps have been taken. This process was then exasperated by the economic crisis that began in 2008, which has eroded the tax base by approximately 48.5% and caused a number of other major revenue sources to decline. Four years into this record setting economic recession, the organization has successfully responded by taking the steps described. In going forward however, the organization must realize that it has reached a plateau; whereby, operating budgets, staffing and deferment of capital are at such levels that there is little slack for any unexpected financial deviation. 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 adopted FY 2012 -13 budget attempts to keep the focus and forward momentum established by the community, consistent with the following Council goals: 1. Governmental Efficiency - An efficient, user - friendly government; 2. Commitment to the Future — Wise planning for community development, technological advances and sound economic policies; 3. Quality of Life - Proactively address issues that will positively impact quality of life; 4. Environmental Conservation - Promote environmental stewardship; 5. Citywide Infrastructure Improvements - Implement citywide infrastructure improvement initiatives. In order to achieve these directives, each department/division develops subordinate goals and objectives. These are presented within the sections for each department. CML -3 BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2012 -2013 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: • Assessed Values - Taxable values continue to drop. The FY 2012 -13 decline was 6.24% and while this amount is significant, it is a better trend than the previous four fiscal years of double digit decreases in the amount of taxable value. Major Revenue Source Declines — with the savings generated from contractual service modifications, police pension reform, employee group insurance, continuation of furlough days and the freeze on COLA and merit increases, the City could have absorbed the lost property tax revenue and used a roll -back rate to balance the FY 2012 -13 Budget. This scenario was demonstrated in the General Fund long range financial forecast adopted by the City Council in September 2011. However, as the recession continues, a decline totaling $368,200 in electric franchise fees and utility tax revenues made a short-fall in the budget that required the revenue mitigation offered by the tax increase. Reliance on Stormwater and Local Option Gas Tax Transfer — As the General Fund continues to rely on transfers from the Stormwater Utility Fund and Local Option Gas Tax Fund to fund operations and maintenance, these special revenue funds are becoming financially weaker. To mitigate this situation, City Council increased the Stormwater Utility Fee by $1 per month per ERU to maintain the $500,000 transfer. In addition, the tax increase allowed approximately $100,000 to remain in the Local Option Gas Tax Fund and to be allocated for street resurfacing. The General Fund long range forecast aims to reduce these transfers in out years, however, if other expenditure cuts or more new growth is not realized, the General Fund will again have to depend on increased taxing to provide the same level of service in future years. • Weak Economy — While the economy is still weak, there are some signs of renewed activity in the local housing market and building activity. Although at levels much lower than experienced in the "boom" era, mild 3% growth may be sufficient to sustain the organization at the current level of service. Operational Costs — Budgets for operating expense accounts in the General Fund have remained static or decreased, leaving little flexibility for unexpected events or cost increases. Because of the City's strong cash reserve position, the organization's managers have budgeted very tightly. This budget strategy has allowed the City Council to cut taxes and augment spending with the use of cash reserves at the end of the year. However, as cash reserves reduce, this budget strategy will need to change. Some consideration may need to be given to reinstituting a Non - Departmental contingency account. • Capital Outlays and Equipment Replacement — Capital outlays continue to be minimized, and the current budget strategy has depleted renewal /replacement accounts. The City Council has made plans to start replacing these items; however, continued deferral will ultimately lead to higher maintenance costs. Capital replacement could be a source that causes the need for tax increases. Personnel Expenditures — Personnel expenditures are a challenge that necessitates special mention as approximately 76.44% of the total proposed General Fund budget is allocated to personnel costs. Salaries and benefits are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) labor collective bargaining agreements. Management employees have benefits memorialized in the "Management Benefits Package ", last reviewed and approved by the City Council on October 12, 2011. While many personnel modifications have been made to reduce costs, several long term challenges still exist, which include: • Salaries and wages for employees have not been increased in four years. Data indicates that there will be limited funds to address this situation until revenue growth occurs. As the recession continues and growth is slow or stagnate, as anticipated, continuing freezes on wages may lower employee moral. CML -4 Not only have wages been frozen, but all employees continue to take twelve predetermined furlough days. This action has reduced personnel costs by 4.6 %. Before addressing the issue of frozen wages, reinstitution of the standard 2,080 hour work year needs to be addressed. However, the same financial data that shows difficulties with implementing wage increases also affects how the organization manages elimination of furlough days. As such, some consideration may need to be given to redesigning the typical hours in a work year to provide long term organizational sustainability. • Health care benefits are another looming concern. The organization has creatively addressed health care costs by creating a two -tier employee benefit plan, implementing employee monthly health care contributions and creating 100% City funded health care reserve accounts to eliminate deductible costs for plan participants. In any case, health care costs will continue to be a challenge in the current financial environment. No additional employees are being added. Replacements due to attrition or retirement will continue to receive intense scrutiny and only be replaced when considered absolutely essential. While this approach has saved resources, the organization has reached "critical mass ". There is little redundancy in the workforce and personnel workload is stretched to capacity. Should the organization continue to operate in this manner, the desired level of service may begin to decline. The following table demonstrates the changes in staffing levels made to each department/division (Peak City employment occurred in FY 2006 -07 with 152 full -time and 58 part-time employees). RECOMMENDED FULL -TIME AND PART -TIME POSITIONS CML -5 Amended Amended Amended Budget Increase/ FY 2009/10 FY 2010/1011 FY 2011/2012 FY 2012/2013 (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 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 0 0 City Attorney 0 0 0 0 0 0 0 0 0 0 Administrative Services 5 0 5 0 5 0 5 0 0 0 Finance 0 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 2 2 2 2 2 0 0 Human Resources 0 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 4 0 3 0 3 0 0 0 Police Administration 7 0 7 0 7 0 7 0 0 0 Police Operations 27 1 27 1 27 1 27 1 0 0 Police Detectives 10 8 10 8 7 8 7 10 0 2 Police Dispatch 9 1 9 1 9 1 9 1 0 0 Code Enforcement 2.5 0 3 0 3 0 3 0 0 0 Engineering 0 0 0 0 0 0 0 0 0 0 Roads & Maintenance 12 0 12 0 10 0 10 0 0 0 Stormwater Utility 12 0 12 0 9 0 9 0 0 0 Fleet Management 3 1 2 1 3 1 3 1 0 0 Parks & Recreation 14 18 12 18 11 18 11 18 0 0 Cemetery 2 0 1 0 1 0 1 0 0 0 Facilities Maintenance 2 0 2 0 3 0 3 4 0 4 Golf Course Administration 3 2 3 2 2 3 2 3 0 0 Golf Course Carts 0 13 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 2 0 (1) 0 Building Department 5 0 5 0 4 0 4 0 0 0 SUB- TOTALS 130 49 125 51 114 52 113 58 1 6 TOTALS 179 176 166 171 5 CML -5 CAPITAL IMPROVEMENT PROGRAM On September 26, 2012, the City Council approved a six -year capital improvement program for Fiscal Year 2013 -2018. Staff has incorporated the plan into the proposed FY 2012 -13 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 normally transferred to General Fund, as a reimbursement of work accounted for in that Fund for street markings and signage, has been eliminated. Instead, those funds will instead be used for street repaving projects. In addition to paying for debt service on the City Hall /Police Station Bonds, Discretionary Sales Tax (DST) proceeds will continue to finance the purchase of police department vehicles. Other allocations from DST in FY 2012 -13 include re- glazing windows at the Old City Hall, upgrading a computer firewall to comply with FDLE requirements, replacing the 1000 gallon diesel tank and pumps, adding guardrails to the Barber Street Bridge to meet DOT standards, renovating the Old Fish House as determined by the City Council, $500,000 to improve the CavCorp parking area and $275,000 for matching funds on an FAA grant for the Airport's Main Street Access Road project. 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 % Round Swale Improvement Program, there are funds programmed for painting City Hall; making additional computer firewall compliance upgrades; expanding the Police Department parking lot; sidewalk/bikepath construction; 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, several stormwater system improvements. The major project to be undertaken with the Riverfront CRA Fund is to provide additional funding for the improvements scheduled for the CavCorp parking area. Annual amounts have also been scheduled in the operating budget to continue the fagade /sign improvement program, make a transfer to General Fund for quality maintenance and to allocate funds for a program to encourage sewer hook -ups in the CRA area. Recreation Impact Fee balances are allocated in FY 2012 -13 for upgrades and equipment for the Creative Playground, equipment for Schumann Park, lights for the volleyball courts and lighting for the multi -use field at the Barber Street Sports Complex. In the later years, playground equipment will be purchased for the Community Center, an equipment building will be added at Barber Street Sports Complex and design and engineering will be done to provide a mooring field for boaters. 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 in the past few years with Local Option Gas Tax funds, those transfers are scheduled to be stepped -down over the years in order to dedicate those moneys to replacing equipment and stormwater improvement projects. Down the road several years, is a financing via a Bank Note to raise funds for some major modifications to the Golf Course. Several large Airport related projects have also been incorporated into the capital budget, assuming that grant opportunities will provide most of the funding. CML -6 The Proposed Fiscal Year 2012 -13 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 % round swale rehabilitation program; • Continuation of capital improvements at Sebastian Municipal Airport — via partnership with the Florida Department of Transportation (FDOT) Aviation Section and with the Federal Aviation Administration (FAA); Governmental Efficiency: • Collection of solid waste services will continue with Waste Management, Inc. While our partnership has been successful, the solid waste franchise is set to retire at the end of June 2013 and the current market provides ample opportunity for competition; • 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 an environment of declining revenue sources, these initiatives have 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. Sebastian has succeeded in this endeavor. This is evidenced by the information shown in the table below and in CHART I that follows. General Fund Expenditures Per Capita Amended Proposed Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Fiscal Year 2004 2005 2006 2007 2008 2009 2010 2011 712 2013 General Fund Expenditures (in millions) 10.34 12.91 12.82 12.08 11.78 12.03 10.99 10.50 9.93 9.68 Population (1) 18,425 19,365 20,048 21,666 22,426 22,924 22,722 22,922 21,929 21,995 Percent Change from Prior Year 0.0% 5.1% 3.5% 8.1% 3.5% 2.2% -0.9% 0.0% -4.3% 0.3% Expenditures Per Capita (2) $532 $644 $512 $558 $525 $525 $484 $458 $453 $440 Percent Change from Prior Year 10.4% 21.0% -20.4% 8.9% -5.8% -0.1% -7.8% -12.7% -1.1% -2.8% (1) Expenditures are matched to Population figures from the prior year for a better comparison. (2) The higher expenditure per capita in Fiscal Year 2005 and 2006 is due to post hurricane clean up and repairs. CML -7 CHART 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 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 expenditures actually shows a declining pattern from FY 2004 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 2010 are mainly due to pay and benefits increases. Although, pay freezes and lay -offs have reduced personnel costs for FY 2010, 2011, 2012 and FY 2013, reductions to the other budgeted accounts resulted in slight increases to the percentage for those years. Comparison of General Fund Personnel Costs to Total General Fund Expenditures (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 $15 $5 $0 s 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Fiscal Year ❑Personnel Costs El Total Expenditures CML -8 Total Fiscal Personnel General Fund Year Costs Expenditures Percentaee 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 Actual $8,154,390 $10,589,848 77.00% 2012 Budget $7,543,163 $9,925,315 76.00% 2013 Proposed $7,395,732 $9,675,113 76.44% (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 $15 $5 $0 s 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Fiscal Year ❑Personnel Costs El Total Expenditures CML -8 A significant factor continuously examined by the administration is full -time employees per thousand in population. Sebastian is experiencing a decreasing trend in full -time employees per thousand in population. This is illustrated in Chart III. CHART III 10.0 8.0 Full -time Employees per Thousand Population - -- -- I 6.0 4.0 -- 2.0 — R 0.0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Fiscal Year The comparison of General Fund actual unrestricted 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 unrestricted 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 unrestricted fund balance be no less than two months of the General Fund regular operating expenditures. The charts reflect a continued trend the administration has encouraged in maintaining a healthy General Fund unrestricted fund balance. Such trends are indicators of the financial stability of a community. CHART IV Comparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures 15 0 o 10 — 5 — E i 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Unrestricted Fund Balance 0 Total Expenditures CHART V Percentage of General Fund Unrestricted Fund Balance to General Fund Total Expenditures 60.0% . _. i 50.0% a 40.0% -- — -- aCi 30.0% - -- - - - -- - - - -- -- - - -- i. p; 20.0% E 6 10.0% - — 0.0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 CML -9 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2011 Estimates of Population, the City's population is 21,995. This was a .3% increase over the prior year. Sebastian has an approximate "build -out" rate of 75 %. 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 Fagade, Sign and Landscaping Grant Program to award grants to local businesses and improve the overall ambience of the district. It also plans to develop a program to encourage sewer hook -ups within the CRA area. 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. Also, the City provides support to several local festivals that provide direct economic benefit to the community. The CRA website http: / /www.citVofsebastian.org /CRA/ highlights news and information within the CRA district. The City continues to utilize the web site for businesses, www.sebastianbusiness.com and to attract retirees http:/ /www.sebastianretirement.com. The website features information on economic incentives, relocation and business development. The City strives to provide new businesses with information about the community and promotes the local Chamber of Commerce. In addition, the City Council approved an economic development division within the Airport Fund to provide funding for expenditures focused on attracting enterprises that will create jobs. Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations, since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly ten 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. 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 also very appropriate to determine the effects of personnel reductions that have been necessary due to reductions in revenue. Standards and performance measurements resulting from the accreditation process will continue to guide both Sebastian Police Department and city administration in alleviating 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 of making improvements to the median landscaping in Highway #512. This project offers a way to improve the aesthetics of a major entranceway to the City. During 2012, construction was completed of the North Powerline Road project, which opened up another north /south access road through the City. CML -10 Public Works continues working on the sidewalk installation and asphalt paving /resurfacing of existing City streets as funding permits. The $2,296,000 bank loan in 2012 enabled the refinancing of a previous loan and generated $175,000 for street repaving. To continue this effort, the property tax millage was increased in order to allow local Option Gas Tax funds to be used for street repaving instead of being transferred to General Fund to support the costs of right -of -way maintenance and roadway signage. 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 airport's economic viability and self- sustaining capability. The aforementioned improvement projects were the result of grants by the Florida Department of Transportation (FDOT) and Federal Aviation Administration (FAA) combined with City '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. Airport staff continues to market the Administrative Building and recently added hangar and aircraft maintenance buildings as business incubators. 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. In support of economic development, a new Division has been established and funded in the coming fiscal year's budget to provide monies for outreach activities, such as travel and advertising expenditures that will further these efforts. 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 2003 -04, 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 resulted 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 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 drainage complaints. A recent re- bidding of those contracts enabled a reduction in the budgeted amount for next year of about 10 %. The stormwater operation and maintenance cost is budgeted in General Fund at just over $900,000 in 2012 -13. About 55% of this is covered via a transfer of $500,000 from the Stormwater Revenue Fund. The City is continuing the % round swale rehabilitation project and is budgeting $500,000 from discretionary sales tax funds in 2012 -13 toward this purpose. Culture and Recreation City administration will continue to provide program funding for beautification and landscaping improvements throughout the City, as opportunities become available. The organization remains acutely aware that properly maintaining this infrastructure is a main priority. Funding has been allocated from Recreation Impact Fees in FY 2012 -13 for a number of projects, including playground equipment for Schumann Park, lighting for the volley ball courts, lighting for the multi -use fields, plus equipment and improvements to the Creative Playground. Also, some expenditures will be made from General Fund to resurface tennis courts and to renovate the football and baseball field restrooms. Additional recreational projects are scheduled to make a playground at the Community Center and add an equipment building at the Barber Street Sports Complex in FY 2013 -14. A mooring field for boaters is planned for FY 2015 -16. CML -11 SUMMARY The Proposed Fiscal Year 2012 -13 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. Although major revenue sources continue to decrease, because of good long -term forecasting, the City has slightly adjusted the tax rate making it possible to bring projected spending within the amount of anticipated revenues. The Fiscal Year 2012 -13 Budget supports the City's sound financial position; continues to enhance 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 -12 budget document. This is the eighth 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. In closing, I would be remiss not to acknowledge the steadfast efforts and dedication of the employees of the City of Sebastian. In spite of continued tough economic times, reduced work force and reductions in wages and benefits, the organization's employees are performing at high levels, making Sebastian a gem along the Treasure Coast region. Sebastian has grown into a marquee community due in large part to these efforts and the leadership of City Council. The community should be proud of its public servants. Special recognition 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. Department directors contributed invaluably in preparing the budget document. With the hard work and dedication provided by all the 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 for years to come. R spec ully submitted, IV* V �-- er CML -12 WITY OF SEBASTIAN, FLORIDA 2012/2013 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 an estimated population of 21,995 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 the U.S. Census Bureau. CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of September 2011. Major Employers in Indian River County Source: Indian River County Chamber of Commerce 2 Number of Establishment Industry/Product Employ School District of Indian River County Government 2,013 Indian River Medical Center Health Care 1,608 Indian River County Government 1,354 Publix Supermarkets Food/Beverage 1,006 Wal -Mart Retail 727 Piper Aircraft Manufacturer 700 Sebastian River Medical Center Health Care 569 John's Island Residential /Resort 550 City of Vero Beach Government 492 Visiting Nurse Association Health Care 399 Indian River Estates Retirement/Life Care 350 Sun Ag. Inc. Citrus, Agric. 380 Disney's Vero Beach Resort Resort Hotel 300 CVS Warehouse /Distribution Distribution 300 Grand Harbor Management Developer 295 City of Sebastian Government 166 Source: Indian River County Chamber of Commerce 2 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2002 to 2011 30,000 20,000 c 10,000 a 0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Year Source: University of Florida, Bureau of Economic and Business Research 7 % 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% 2011 21,995 0.30% City of Sebastian Population 2002 to 2011 30,000 20,000 c 10,000 a 0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Year Source: University of Florida, Bureau of Economic and Business Research 7 ICITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET[ The Fiscal Year 2012/13 adopted budget continues to emphasize minimizing 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 2012/13 is $25,369,731. 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 $8,187,690. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $3,872,968. • 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 $6,880,088. • 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 $1,716,522. • Grants Budget: This includes payments to other individuals or organizations. $36,000 is appropriated in this fiscal year. • Transfers Budget: These are made between budgeted funds and total $4,572,917 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 $103,546 this fiscal year. The percentages of each component of the total budget are presented in the graph below. 4 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET FY 2012/13 BUDGET SUMMARY FOR ALL FUNDS REVENUES: Taxes: Ad Valorem Sales and Use Taxes Utility Service Licenses and Permits Intergovernmental Revenue Charges For Services Fines and Forfeitures Franchise Fees Stormwater Assessment Recreation Impact Fees Miscellaneous Revenue TOTAL REVENUES Transfers -In (1) Cash Balances Brought Forward TOTAL REVENUES, BALANCES AND TRANSFERS General Government SPECIAL DEBT CAPITAL $ 35,000 $ - GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS 730,000 - 1,829,119 Transportation 977,186 208,000 $ 2,904,754 $ - $ - $ - $ $ 2,904,754 - 2,974,900 750,000 20,000 - 2,974,900 2,395,600 - - 330,000 1,314,140 2,395,600 28,950 - 243,076 1,456,871 417,950 446,900 1,919,700 264,809 9,662,225 4,243,000 - 6,427,509 373,347 - Transfers- Out(1) - 1,822,954 2,196,301 70,500 8,000 4,572,917 - - 78,500 1,141,500 - 31,645 103,546 - 1,141,500 - 1,001,000 - 1,001,000 - 38,350 $ 1,458,587 $ 6,756,888 - 38,350 275,363 61,260 23,421 - 19,200 379,244 9,109,714 4,348,319 23,421 4,243,000 2,260,104 19,984,558 565,399 - 1,434,029 2,513,888 - 4,513,316 0 863,411 1,137 - 7,309 871,857 $ 9,675,113 $ 5,211,730 $ 1,458,587 $ 6,756,888 $ 2,267,413 $ 25,369,731 General Government $ 2,667,126 $ $ 300 $ 35,000 $ - $ 2,702,426 Public Safety 4,199,206 - 56,000 411,000 4,666,206 Physical Environment 903,979 195,140 730,000 - 1,829,119 Transportation 977,186 208,000 4,855,888 425,628 6,466,702 Economic Environment - - 750,000 20,000 770,000 Culture and Recreation 914,728 - 330,000 1,314,140 2,558,868 Debt Service - 243,076 1,456,871 - - 1,699,947 TOTAL EXPENDITURE /EXPENSES 9,662,225 646,216 1,457,171 6,756,888 2,170,768 20,693,268 Transfers- Out(1) 12,888 4,495,029 - - 65,000 4,572,917 Increases to Cash Reserves - 70,485 1,416 - 31,645 103,546 TOTAL EXPENDITURES /EXPENSES, TRANSFERS AND RESERVES $ 9,675,113 $ 5,211,730 $ 1,458,587 $ 6,756,888 $ 2,267,413 $ 25,369,731 (1) The difference between the transfers -in and the transfers -out represents transfers -in from the Cemetery Trust Fund and transfers -out to the Golf Course Improvements Fund. The Cemetery Trust Fund and Golf Course Improvements Fund are not budgeted funds and therefore are not included in the FY 2012/13 adopted budget. 5 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SUMMARY OF REVENUES Total funding available to the city in FY 2012/13 from all sources are estimated at $25,329,399. As illustrated in the graph below, tax revenues make up approximately 32.67% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 25.38% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 8.67% 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 2012/13 revenues compared to the FY 2011/12 budget. Intergovernmental Revenue shows a significant increase due to grants related to the Airport. Licenses and Permits have an increase of 5.8% due to some increase in construction activities. Franchise Fees has a decrease of 15.6% based on trend analysis and Miscellaneous Revenue has a decrease of 2.8% due to reductions in investment income. Recreation Impact Fee projections have been increased based on recent collection levels. Transfers -In has increased because of additional funding for capital projects that is transferred to Capital Project Funds. Similarly, Balances Forward has an increase resulting from the use of accumulated cash reserves in the Special Revenue Funds to fund capital projects. Total Budgeted Revenue City of Sebastian, Florida Budget Budget Total Budgeted Revenue by Sources Budget FY 2012/13 % Increase/ Miscellaneous Transfers -In Cash Forward FY 2009/10 1.44% 17.82% 3.34% FY 2012/13 Recreation Impact Fee Decrease Taxes 0.15% $ 10,219,302 32.67% Stormwater Fees $ 8,275,254 Licenses and Permits 'yp��/ Frarl"C11*Fees s. 1.76% 4.51% 698,923 395,000 Fines and Forfeitures Charges For Services Intergovernmental $ 0.31% 8.67% 25.38% Intergovernmental Revenue The table presented below provides a summary of the changes in the FY 2012/13 revenues compared to the FY 2011/12 budget. Intergovernmental Revenue shows a significant increase due to grants related to the Airport. Licenses and Permits have an increase of 5.8% due to some increase in construction activities. Franchise Fees has a decrease of 15.6% based on trend analysis and Miscellaneous Revenue has a decrease of 2.8% due to reductions in investment income. Recreation Impact Fee projections have been increased based on recent collection levels. Transfers -In has increased because of additional funding for capital projects that is transferred to Capital Project Funds. Similarly, Balances Forward has an increase resulting from the use of accumulated cash reserves in the Special Revenue Funds to fund capital projects. Total Budgeted Revenue I Actual Budget Budget Budget Budget Increase % Increase/ FY 2008/09 FY 2009/10 FY 2010/11 FY 2011/12 FY 2012/13 (Decrease) Decrease Taxes $ 10,065,806 $ 10,219,302 $ 8,639,623 $ 8,249,235 $ 8,275,254 $ 26,019 0.3% Licenses and Permits 388,099 698,923 395,000 422,300 446,900 $ 24,600 5.8% Intergovernmental Revenue 3,270,854 2,299,529 3,295,482 2,316,966 6,427,509 $ 4,110,543 177.4% Charges For Services 1,750,066 2,379,319 1,937,389 2,006,047 2,196,301 $ 190,254 9.5% Fines and Forfeitures 88,938 67,600 73,500 82,000 78,500 $ (3,500) -4.3% Franchise Fees 1,327,253 1,159,947 1,450,085 1,352,200 1,141,500 $ (210,700) - 15.6% Stormwater Assessment 807,971 820,000 835,000 815,000 1,001,000 $ 186,000 22.8% Recreation Impact Fee 13,975 100,000 20,000 20,000 38,350 $ 18,350 91.8% Miscellaneous Revenue 910,301 1,478,568 432,636 390,054 379,244 $ (10,810) -2.8% Total Operating revenues $ 18,623,263 $ 19,223,188 $ 17,078,715 $ 15,653,802 $ 19,984,558 $ 4,330,756 21779/6 Transfers -In 5,196,376 6,043,521 4,244,661 3,823,414 4,513,316 689,902 18.0% Balances Forward 4,370,837 1,707,926 1,055,578 398,837 871,857 473,020 118.6% Total Revenues $ 28,190,476 $ 26,974,635 $ 22,378,954 $ 19,876,053 $ 25,369,731 $ 5,493,678 21.7% I CITY OF SEBASTIAN, FLORIDA 2012/2013 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)1 requires cities to budget at least 95% of taxable value. In FY 2012/13 the City has budgeted at 95 %, or $2,904,754 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 32.67% 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 2012/13 property value shows a decrease of 6.2% 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 and eliminate the transfer from the Local Option Gas Tax Fund to allow those monies to be used for street repaving, a millage of 3.7166 is being levied. A summary of the City's millage rates since 1986 is located in the schedule section of this document. City of Sebastian, Florida Ad Valorem Revenues H $5 c c $4 - $3 — $2 $1 — - $0 1P 7 01 'IN City of Sebastian, Florida Taxable Property Values y $2,000 c $1,500 $1,000 $500 _T11 11 $0 ^^ ^11- NO ICITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Utility Services Tax Utility Services Tax is a tax levied on purchases of electricity, water, and LP gas services on customers within the city limits. A rate of 10% of the monthly purchase price is applied for such services. Tax is collected per Florida Statute 166.231 and city Code of Ordinances Sec. 94 -26. The majority of the Utility Services Taxes is from the Electric Utility Service Tax. For FY 2012/13, $1,260,000 is estimated to be received from this tax on electric service based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund and they provide 26.30% 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 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000 $0 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 2012/13 is $872,000. 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 2012/13, $2,414,900 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The FY 2012/13 budget is projected only slightly above the estimate for FY 2011/12 in recognition of the economic slowdown. The Discretionary Sales Tax revenues are recorded in a special revenue fund. W ITY OF SEBASTIAN, FLORIDA 2012/2013 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 - 1 000,000 X500,0$00 - 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 2012/13 the revenue is projected to be $560,000. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transportation expenditures, thus reducing the burden of such costs on ad valorem taxes. City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 - $400,000 - - - - - $200,000 - - -- $0 File rVF�rp rpoF�roF� o�Arp A o�t�rp ti�� ck 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 solid waste franchise fee is 6.0% of gross revenue collected. The electric franchise fee is 5.9% 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 2012/13, $1,070,000 is budgeted as electric franchise fees revenues. I CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET] The franchise fee revenues are recorded in the General Fund. The graph below illustrates a steady increase in electric franchise fees to FY 2011 and then a decline, attributed to lower electric rates resulting from declining fuel prices. City of Sebastian, Florida Electric Franchise Fees $1,500,000 $1,250,000 - - — $1,000,000 — - $750,000 - $500,000 $250,000 - $0 le I IV 1P 1P 1P 10 If, 11� lip 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 (1-113 113 -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 how collections have declined since 2006. The anticipated revenue for FY 2013 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 10 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 decrease in the building permit fees from 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 $500,000 - $0 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 31st 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. For FY 12/13, the City is budgeting an increase in the fee from $4.00 to $5.00 per month per ERU and estimates the revenue will be $1,001,000. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 `1CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI The graph below illustrates past and anticipated collections of Stormwater Utility Fees. City of Sebastian, Florida Stormwater Utility Fees $1,200,000 $1,000,000 $800,000 $600,000 $400,000 — - $200,000 — $0 NIZI rb 'eA1P A 1 A�oF��oF��o ^ 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 2011/12 with the expenditure budget for FY 2012/13. • Total decrease of 2.52% 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 the past few years. Through collective bargaining this past year, there were some savings in police officer pension costs. In the Stormwater Division of Public Works, a Maintenance Worker I position was eliminated after it became vacant during the year. However, this was offset by a transfer of a Maintenance Worker III from the Airport Fund. Henceforth, the Airport Fund will be charged for maintenance services by General Fund which will be made available to the Airport. Another significant change in General Fund appropriations for personnel, included changes in amounts budgeted for employee health insurance as a result of competitive bidding. Competitive bidding also allowed a major reduction in the estimates for ditch and swale mowing services. While we have successfully managed the level of spending, it was clear this year that an adjustment to ad valorem taxes was necessary. Notable changes in departmental appropriations are: • City Clerk reduction of 6.81% was due to a reduction in election costs requirements for this year. • City Attorney decrease of 4.97% is attributable to a reduction in anticipated billable hours. • Management Information Services increase of 1.98% is primarily due to the creation of an account for broadcast supplies. • In the Police Department, changes to the pension plan, reductions in health insurance and retirement contributions enabled an overall budget reduction. The combination of all divisions reflects a 5.20% decrease. ❑ In Public Works, the savings from the ditch and swale mowing bidding enabled a small reduction in the overall budget. The combination of all Public Works Divisions reflects only a.68% increase. ❑ Planning and Zoning decreased 2.08% due to adjustments to amounts budgeted for health insurance. 12 ICITY OF SEBASTIAN. FLORIDA 201212013 ANNUAL BUDGET Exhibit S -1 Appropriation Comparison by Department/Division General Fund Org Code Description 010001 City Council $ 010005 City Manager 010009 City Clerk 010010 City Attorney 010020 Administrative Services 010021 Management Information Svs 010041 Police Administration 010043 Police Operations 010047 Police Detective Division 010049 Police Dispatch Unit 010045 Code Enforcement Division 010052 Roads and Maintenance 010053 Stormwater Utility 010054 Fleet Management 010056 Facilities Maintenance 010057 Parks and Recreation 010059 Cemetery 010080 Planning and Zoning 010099 Non - Departmental Total General Fund Expenditures $ 12,025,198 $ 10,991,875 $10,589,848 $ 9,925,315 $ 9,675,113 $ (250,202) - 2.52% 13 FY 12/13 % FY 08/09 FY 09/10 FY 10 /11 FY 11/12 Adopted Increase Increase Actual Actual Actual Budget Bud et Decease (Decrease) 51,313 $ 48,016 $ 47,060 $ 50,283 $ 51,717 $ 1,434 2.85% 270,318 249,377 232,468 234,046 233,387 (659) - 0.28% 290,270 292,969 272,887 304,390 283,667 (20,723) - 6.81% 184,450 104,585 98,714 107,710 102,360 (5,350) - 4.97% 556,216 489,026 481,049 477,869 478,561 692 0.14% 262,444 265,376 274,798 160,125 163,290 3,165 1.98% 1,095,779 781,955 771,089 648,177 604,915 (43,262) - 6.67% 2,606,975 2,534,599 2,651,986 2,374,857 2,253,825 (121,032) -5.10% 661,582 1,042,894 1,004,904 753,222 678,740 (74,482) - 9.89% 495,769 475,756 485,879 492,655 497,327 4,672 0.95% 139,478 132,959 159,324 160,484 164,399 3,915 2.44% 1,241,246 914,388 789,371 758,719 770,420 11,701 1.54% 1,268,576 1,055,577 1,025,307 977,822 903,979 (73,843) - 7.55% 218,740 210,676 142,816 197,728 206,766 9,038 4.57% 275,126 235,324 224,170 269,424 315,317 45,893 17.03% 1,148,407 983,198 915,276 851,471 914,728 63,257 7.43 % 167,293 142,586 104,314 160,526 117,254 (43,272) - 26.96% 380,503 410,049 349,387 248,150 242,980 (5,170) - 2.08% 710,713 622,565 559,049 697,657 691,481 (6,176) - 0.89% Total General Fund Expenditures $ 12,025,198 $ 10,991,875 $10,589,848 $ 9,925,315 $ 9,675,113 $ (250,202) - 2.52% 13 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE Exhibit S -2 compares the revised General Fund expenditure by category budget for FY 2012/13 with the expenditures budget for FY 2011/12. • Salaries and benefits category reflects a reduction of 1.95% primarily due to reductions in pension and health insurance costs. • Operating expenditures decreased 6.32% mainly due to further reductions in operating and maintenance accounts, which reflects that departments will continue to limit spending. • Capital outlay reflects a large increase as we felt some equipment replacement could no longer be deferred. • Transfers to Other Funds of $12,888 from General Fund will be combined with $100,000 from the Local Option Gas Tax Fund to total $112,888 for street repaving. Exhibit S -2 Appropriation Comparison by Category General Fund Total $ 12,025,198 $ 10,991,875 $ 10,589,848 $ 9,864,315 $ 9,675,113 $(202,090) - 1.91% 14 FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 Increase Increase By Major Category Actual Actual Actual Budget Budget Decease (Decrease) Salaries and Benefits $ 9,113,545 $ 8,534,921 $ 8,244,295 $ 7,543,163 $ 7,395,732 $(147,431) - 1.95% Operating Expenditures 2,808,158 2,353,221 2,288,006 2,287,823 2,143,293 (144,530) - 6.32% Capital Outlays 103,494 103,733 57,547 33,329 123,200 89,871 269.65% Transfers to Other Funds - - - - 12,888 n/a n/a Total $ 12,025,198 $ 10,991,875 $ 10,589,848 $ 9,864,315 $ 9,675,113 $(202,090) - 1.91% 14 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Exhibit S -3 compares the revised total expenditure budget for FY 2012/13 with the approved expenditure budget by fund for FY 2011/12. Fund name General Fund (1) Special Revenue Funds Local Option Gas Tax (2) Discretionary Sales Tax (3) Riverfront CRA (4) Parking In- Lieu -Of Recreation Impact Fee (5) Stormwater Utility Fee (6) Law Enforcement Forfeiture Fund Debt Service Funds Discretionary Sales Surtax Revenue Bonds Stormwater Utility Revenue Bonds Capital Project Funds (7) Enterprise Funds Golf Course Fund (8) Airport Fund (9) Building Department (10) Total All Funds Exhibit S -3 Total Budget Comparison by Fund FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 Actual Actual Actual Budgeted Budgeted % Expenditures/ Expenditures/ Expenditures/ Expenditures/ Expenditures/ Increase Increase Expenses Expenses Expenses Expenses Expenses Decease Decrease $ 12,025,198 $ 10,991,875 $ 10,597,825 $ 9,925,315 $ 9,675,113 $ (250,202) -2.52% 760,251 1,770,516 1,910,999 648,511 551,076 (97,435) -5.10% 2,779,369 2,492,641 2,119,705 3,069,611 2,745,621 (323,990) - 15.28% 227,470 3,295,486 580,192 286,616 460,040 173,424 29.89% - - - - - - n/a 177,724 19,299 307,596 448,775 330,000 (118,775) - 38.61% 1,038,941 1,057,305 955,100 938,623 1,054,508 115,885 12.13% 26,209 6,015 7,481 - - - - 1,181,903 1,024,463 1,019,612 441,010 438,360 440,077 6,383,101 2,987,308 3,231,500 2,055,219 1,264,710 1,216,666 434,766 409,494 694,983 521,535 484,694 463,719 1,022,333 1,018,123 (4,210) -0.41% 440,123 439,048 (1,075) -0.24% 1,878,000 6,756,888 4,878,888 150.98% 1,257,321 1,379,140 121,819 10.01% 447,124 445,628 (1,496) -0.22% 413,059 411,000 (2,059) -0.44% $ 28,052,695 $ 26,242,166 $ 23,545,455 $ 20,775,411 $ 25,266,185 $4,490,774 19.07% (1) General Fund decreased with reductions necessary to stay within available revenues. (2) Local Option Gas Tax decreased because of declining revenues from fuel taxes. (3) Discretionary Sales Tax decreased due to less being transferred for capital projects. (4) Riverfront CRA increased for additional amounts allocated for projects, specifically it's share of the parking improvements being made to the CavCorp property. (5) Recreation Impact Fee Funds decreased due to reduced transfers for capital projects. (6) Stormwater Utility Fee Funds increased with equipment replacements and contractual services made possible by the rate increase. (7) Capital Project Funds increased for additional amounts allocated for planned projects, including those from grant funding for the Airport. (8) Golf Course Fund increased primarily due to necessary capital repairs. (9) Airport Fund reduced due lower budgets for capital outlays. (10) Building Department decreased primarily due to health insurance reductions. 15 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET FUND BALANCE COMPARISON AND PROJECTED CHANGES The City of Sebastian uses fund accounting to track revenues and expenditures. Fund Balance represents the equity (assets minus liabilities) of each fund. Exhibit S -4 compares the actual fund balance and projected fund balance change for each individual fund. Exhibit S -4 FUND BALANCE COMPARISON AND PROJECTED CHANGES Special Revenue Funds Local Option Gas Tax (2) 1,392,654 58,562 Change in Fund Balance 571,104 (551,076) Balance Balance Balance 1,379,094 Projected Percentage 9/30/2010 9/30/2011 9/30/2012 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2013 Prior Year General Fund (1 ) 1 5,228,4951 4,7 3,5521 4,661,677 1 9,675,113 (9,675,113)1 4,661,677 1 0.0% Special Revenue Funds Local Option Gas Tax (2) 1,392,654 58,562 7,704 571,104 (551,076) 27,732 260.0% Discretionary Sales Tax (3) 1,379,094 1,623,442 971,306 2,436,875 (2,745,621) 662,560 -31.8% Riverfront CRA 4) 682,591 455,810 411,438 267,873 (460,040) 219,271 -46.7% Parkin In- Lieu -Of Fund (5) 0 12,632 26,482 13,850 0 40,332 52.3% Recreation Impact Fee (6) 1 1,106,310 848,187 435,786 41,535 (330,000) 147,321 - 66.2% Stormwater U ility Fee Fund (7) 1,708,866 1,570,285 1 1,304,145 1 1,006,957 (1,054,508) 1,256,593 1 -3.6% Law Enforcement Forfeiture Fund 73,516 66,585 1 65,107 1 10,125 0 1 75,232 1 15.6% Debt Service Funds Bonds 1,554,654 1 1,558,458 1 1,555,916 1,016,986 (1,018,123) 1,554,779 1 -0.1% Stormwater Utility Revenue Bonds 1 182,951 1 183,020 1 182,520 1 440,464 1 (439,048)1 183,936 1 0.8% Capital Project Funds (8) General Capital Project 0 0 0 91,000 (91,000) 0 n/a Capital Improvements 290,000 0 0 655,000 (655,000) 0 n/a Transportation Improvements 488,988 0 0 922,888 (922,888) 0 n/a Stormwater Improvements 157,471 0 0 730,000 (730,000) 0 n/a Airport Improvements 0 0 0 4,358,000 (4,358,000) 0 n/a Enterprise Funds Golf Course Fund (9) (335,947) (216,241) (153,532) 1,400,235 (1,379,140) (132,437) - 13.70 Airport Fund (10) (51,665) (66,889) (64,158) 438,319 (445,628) (71,467) 11.4% Building Department (11) 518,791 460,448 460,677 421,550 (411,000) 471,227 2.3% Total All Funds 1 14,376,769 1 11,287,851 1 9,865,068 1 24,497,874 1 (25,266,185) 9,096,756 1 -7.8% (1) General Fund projected fund balance is not expected to change for FY 12 -13 fiscal year. Ad Valorem taxes are projected based on an increase in the millage to 3.7166, which is calculated based on a millage that will generate the same proceeds as the prior year, plus funds to permit the normal transfer from the Local Option Gas Tax Fund to be discontinued. (2) The Local Option Gas Tax Fund discontinues the normal transfer to General Fund and allocates those dollars to street paving. (3) Discretionary Sales Tax projected fund balance decreases slightly in FY 2013 due to amounts allocated for eligible capital projects exceeding projected revenues. (4) Riverfront CRA balances are expected to decline due to the amount of projects being greater than anticipated revenues. (5) The Parking In- Lieu -Of Fee was initiated in FY 2011 and no disbursements are projected at this time. (6) Recreation Impact Fee expenditures on projects are also greater than anticipated revenues. (7) Stormwater Utility Fee Fund revenues are being increased with a rate increase from $4.00 per ERU to $5.00 per ERU per month. This is needed to continue debt service payments, cover operating costs and to replace equipment. (8) Capital Project Funds equal amounts for FY 2012/2013 in the Capital Improvements Program, less $112,000 that will be accounted for within the General Fund. (9) Golf Course Fund shows a reduction in the negative fund balance, as a result of the final maturity of the bond issue. (10) Airport Fund shows an increase in the negative fund balance, as it needs to fund expenditures for economic development. (11) Building Department Fund Balance is holding fairly steady, as a result of staffing reductions during this period of economic slowdown. 16 CITY OF SEBASTIAN, aFLORIDA 2012/2013 ANNUAL BUDGETI 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 2012/13, total personnel costs are approximately 67.80% of the city's budgeted operating expenses. Exhibit S -5 provides a comparison of staffing levels in recent years. Exhibit S -5 RECOMMENDED FULL -TIME AND PART -TIME POSITIONS Summary of ChanLes for FY 2012/2013 Police Detective - Addition of 2 Crossing Guards Stormwater - Elimination of Maintenance I Position and Addition of Maintenance III Position Facilities Maintenance - Addition of 4 Part-time Custodians Airport - Maintenance III transferred to Stormwater 17 Actual Amended Amended Amended Budget Increase/ FY 2008/2009 FY 2009/10 FY 2010/1011 FY 2011/2012 FY 2012/2013 (Decrease) Department/Division F/f P/T FIT P/T F/T P/T FIT P/T FIT PIT FIT P/T City Council 0 5 0 5 0 5 0 5 0 5 0 0 City Manager 2.5 0 2.5 0 2 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 3 0 0 0 City Attorney 2 0 0 0 0 0 0 0 0 0 0 0 Administrative Services 0 0 5 0 5 0 5 0 5 0 0 0 Finance 5 0 0 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 0 3 2 2 2 2 2 0 0 Human Resources 2 0 0 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 5 0 4 0 3 0 3 0 0 0 Police Administration 9 8 7 0 7 0 7 0 7 0 0 0 Police Operations 30 1 27 1 27 1 27 1 27 1 0 0 Police Detectives 6 0 10 8 10 8 7 8 7 10 0 2 Police Dispatch 9 1 9 1 9 1 9 1 9 1 0 0 Code Enforcement 2.5 0 2.5 0 3 0 3 0 3 0 0 0 Engineering 5 4 0 0 0 0 0 0 0 0 0 0 Roads & Maintenance 10 0 12 0 12 0 10 0 10 0 0 0 Stormwater Utility 11 0 12 0 12 0 9 0 9 0 0 0 Fleet Management 3 1 3 1 2 1 3 1 3 1 0 0 Parks & Recreation 15 17 14 18 12 18 11 18 11 18 0 0 Cemetery 2 0 2 0 1 0 1 0 1 0 0 0 Facilities Maintenance 2 0 2 0 2 0 3 0 3 4 0 4 Golf Course Administration 3 5 3 2 3 2 2 3 2 3 0 0 Golf Course Carts 0 7 0 13 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 3 0 2 0 (1) 0 Building De art ment 5 0 5 0 5 0 4 0 4 0 0 0 SUB - TOTALS 138 49 130 49 125 51 114 52 113 58 1 6 TOTALS 187 179 176 166 171 5 Summary of ChanLes for FY 2012/2013 Police Detective - Addition of 2 Crossing Guards Stormwater - Elimination of Maintenance I Position and Addition of Maintenance III Position Facilities Maintenance - Addition of 4 Part-time Custodians Airport - Maintenance III transferred to Stormwater 17 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Primarily due to the results of declining property tax values, the FY 2012/13 budget reflects a reduction of one full -time position and addition of six part-time positions. The total authorization of 142 full -time equivalent (FTE) positions will serve an estimated population of 21,995. This results in a staffing ratio of 6.4560 FTE's per 1,000 population. From the chart and graph below, the trend for the past few years is illustrated. It is projected that this generally downward trend will continue in future years due to expectations that any economic growth will be modest and the City will have to limit spending to absolutely essential services. Year FTE Population 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 140.00 21,929 FY 2013 142.00 21,995 Number of FTE Per Thousand 8.8467 9.0627 9.0034 8.4464 7.5805 7.2461 6.7397 6.6235 6.3842 6.4560 Authorized Staffing Full -time Equivalent Per 1000 population 10 -Year Fiscal History 10.0 8.0 — 6.0 4.0 2.0 – - -- - — 0.0 18 (CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET[ DEBT OBLIGATIONS Debt Limits Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the City Council has established the following debt service level policy as part of the city's financial policy to ensure future flexibility. Type of Debts Limits Actual as of 9/30/12 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, 2012. 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. Effects on Current Operations The revenues pledged on the Infrastructure Sales Surtax Revenue Bonds are legally restricted to capital purchases and may not be used for operating expenditures. However, stormwater utility fees and local option gas tax revenues may be used for capital or operations, provided they pertain to the stormwater or transportation systems, respectively. Thus, with the priority given to debt service payments, the amount of debt service may limit the net revenues available for capital purchases and /or operating expenditures of those systems. 19 Initial Principal Initial Principal Remaining Interest Final Bond Rating/ Security Debt Description Amount 9/30/2012 Rate Maturity Insurer Pledge Infrastructure Sales Surtax Revenue Bonds, Infrastructure Sales Series 2003 $9,500,000 $5,034,355 2% to 4.125% 2018 AAA /MBIA Surtax revenues tormwater ti FT Revenue Bonds, Series 2003 $5,630,000 $3,505,000 2% to 4.2% 2022 AAA/MBIA Stormwater utility fees Infrastructure a es Surtax Revenue Bonds, Infrastructure Sales Series 2003 A $2,125,000 $1,030,000 2% to 4% 2018 AAA/Ambac Surtax revenues Paving Improvements Promissory Notes 2012 $2,296,000 $2,296,000 1.94% 2023 N/A Local Option Gas Tax Effects on Current Operations The revenues pledged on the Infrastructure Sales Surtax Revenue Bonds are legally restricted to capital purchases and may not be used for operating expenditures. However, stormwater utility fees and local option gas tax revenues may be used for capital or operations, provided they pertain to the stormwater or transportation systems, respectively. Thus, with the priority given to debt service payments, the amount of debt service may limit the net revenues available for capital purchases and /or operating expenditures of those systems. 19 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 CROP SEBA'iT , !��N h -i-- HOME OF PELICAN ISLAND MISSION STATEMENT City of Sebastian elected officials, volunteer board and advisory committee members, and all employees are committed to making Sebastian the most desirable city in the State of Florida to live, for businesses to flourish and visitors to enjoy. Sebastian will become known as a city that superbly manages and develops its human, natural and financial resources such that it is consistently able to provide and improve upon its reputation as a highly attractive and safe community with enviable business and recreational opportunities. We will achieve this mission by implementing the following strategies that build on excellent work already begun: ❑ Ensure that all employees, volunteers and advisory board members fully understand and will work toward the achievement of the mission. ❑ Determine, through citizen committees, workshops and surveys, the most important stated and unstated needs and expectations of the majority of our residents. Concurrently, seek to assess both internal and external attitudes toward all major City sponsored programs designed to meet those needs and expectations. ❑ Continually assess the City's recreational and cultural activities and work to provide an optimal mix that satisfies our residents. ❑ Develop a Growth Management plan that recognizes the City's current and future growth needs. ❑ Continue to improve the budgeting process so that all human, natural and financial resources are allocated and all capital improvements are developed and implemented consistent with this mission. ❑ Design and implement an employee recruitment, training and development plan that finds, trains, develops and retains people with the skills and talents needed to achieve the City's mission. ❑ Develop and promulgate an Economic Development Policy that will entice commercial enterprises to Sebastian, thereby strengthening and expanding the City's financial resources. ❑ Continue to improve methods of communicating information to residents. Each Department of the City of Sebastian will develop and accept responsibility for specific action steps designed to achieve its portion of the mission. The City will review its mission statement annually and measure its progress periodically based on completion of specific goals set forth in the annual budgeting process. The final measure of success will be realization of the City of Sebastian's mission. 21 City of Sebastian, Florida Financial Policies City of Sebastian's financial policies set forth the basic framework for overall fiscal planning and management and set forth guidelines for both current activities and long -range planning. These policies are reviewed annually to assure the highest standards of fiscal management and were formally adopted by the City Council at a public meeting on September 26, 2012. 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 funds /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. 22 City of Sebastian, Florida Financial Policies 6. Pursuant to Ordinance 05 -16, stormwater utility fees can be utilized to fund the General Fund stormwater operation. The amount being utilized should be approved by the City Council through the budget process. 7. In no event will the City of Sebastian levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies (Section 200.081 of Florida Statutes places this millage limitation on all Florida municipalities.) 8. The City will budget 95 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes (Section 200.065 of Florida Statutes states that each taxing authority shall utilize not less than 95 percent of the taxable value.) 9. 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 1. 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 1, the City Finance Director shall produce a schedule of all fund surpluses and deficits, with projections of reserve requirements and a plan for the use of any excess surplus for the current year in accordance with the Financial Balance Policies and Use of Surplus Policies. This document will be used not only to ensure compliance with stated and adopted policies, but also to analyze the total reserve and surplus picture to ensure that the policies as adopted do not inadvertently create adverse effects. The 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: -)0- 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 (ROI) 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; I 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 tool 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 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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. ■ CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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. 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. Parking In- Lieu -Of Fund (150) — This fund is used to account for revenues generated by the parking in- lieu-of fee. Monies are to be used to expand public parking in the CRA area. 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. 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 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE Capital Project Funds - These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities, except those financed by enterprise funds. General Capital Projects Fund (310) — This fund is used to account for 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. Airport Operations and Economic Develpment 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 CBOARDS & OMMISSIONS CITY CITY CITY CLERK I MANAGER ( ATTORNEY ADMINISTRATIVE COMMUNITY POLICE PUBLIC WORKS SERVICES GOLF COURSE DEVELOPMENT ADMINISTRATION ROADS & FINANCE AND PLANNING MAINTENANCE ACCOUNTING AND ZONING OPERATIONS STORMWATER FLEET MANAGEMENT FACILITIES MAINTENANCE PARKS & RECREATION CEMETERY HUMAN RESOURCES INFORMATION SYSTEMS PROJECT MANAGEMENT 33 DEPARTMENT AIRPORT ECONOMIC DEVELOPMENT DETECTIVE DISPATCH CODE ENFORCEMENT ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 Economic Development (Airport) Economic Development X Building Public Safety X 34 CITY OF SEBASTIAN FISCAL YEAR 2012 -2013 BUDGET CALENDAR DATE DAY EVENT 01/10/12 Tuesday Budget Review Advisory Board @6:00pm — 4 t Quarterly Report Review /Budget Calendar Review 03/13/12 Tuesday Budget Review Advisory Board @6:00pm — 1 s' Quarterly Report Review 03/28/12 Wednesday City Council @ 6:30pm — 1st Quarterly Report and Budget Calendar Approval 04/02/12 Monday Departments receive instructions on Capital Improvement Program 04/13/12 Friday Departments submit Capital Improvements Program Request to Finance Director 04/19/12 Thursday Budget Instruction Packets distributed to Department Directors 05/11/12 Thursday Departments submit Operating Budget Request to Finance Director 05/15/12 Tuesday Budget Review Advisory Board @ 6:00pm — 2nd Quarterly Budget Report 05/23/12 Wednesday City Council @ 6:30pm — 2nd Quarterly Budget Report Review 06/01/12 Friday Estimate of Property Value received from Property Appraiser 06/04/12- 06/08/12 Mon -Mon City Manager review with Departments on Budget and Capital Improvements Program 06/12/12 Tuesday Budget Review Advisory Board @ 6:00pm — Budget Discussion 06/15/12 Friday City Manager's Budget Projections sent to Budget Review Advisory Board 06/18/12 Monday Form DR -420 Certified Taxable Values received from Property Appraiser 06/25/12 Monday Parks and Recreation Board — Discussion of Recreation Impact Fee Capital Improvements 06/26/12 Tuesday Budget Review Advisory Board @ 6:00pm — Review Recommended Budget, Proposed Millage and Final Report to City Council 06/27/12 Wednesday City Council @ 6:30pm — Final Report by Budget Review Advisory Board & Approval of Proposed Millage 06/28/12 Thursday Form DR -420 Certification of Proposed Millage delivered to Property Appraiser 07/17/12 Tuesday Budget Review Advisory Board @ 6:00pm — Final Discussion on Report to City Council 07/20/12 Friday City Manager's Recommended Capital Improvements Program submitted to P & Z 07/23/12 Monday Parks and Recreation Board — Final Discussion of Recreation Impact Fee Capital Improvements 08/02/12 Thursday Planning Board @ 7:00pm — Approval of Capital Improvements Program 08/06/12 Monday City Manager's Recommended Budget & Capital Improvements Document Submitted to City Council 08/14/12 Tuesday Budget Review Advisory Board @6:00pm — 3`d Quarterly Report Review 08/20/12 Monday City Council @ 5:30pm — Special Meeting/Workshop on Proposed Budget 08/22/12 Wednesday City Council @ 6:30pm — 3`d Quarterly Report 09/05/12 Wednesday First Public Hearing on County Budget @5:01 pm 09/11/12 Thursday Final Adoption of County School Board Budget @ 7:00pm 09/12/12 Wednesday Final Adoption of County Budget @ 5:01 pm 09/17/12 Monday City Council @5:30pm — Special Meeting for First Public Hearing on City Budget and Approval of Capital Improvements Program 09/22/12 Saturday Advertising of the Final Millage Rate and City Proposed Budget 09/26/12 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 09/27/12 Thursday Resolutions Adopting Final Millage and Budget sent to Property Appraiser and Tax Collector 35 CITY OF SEBASTIAN, FLORIDA 2012/2013 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: 1) program priorities as submitted by department directors; and 2) available funding after current services are budgeted (funding levels required to maintain the status quo). The City Manager's recommendations on operating and capital budgets and 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 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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: I. 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 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET This Page Intentionally Left Blank 38 ICITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2012 -2013 is $9,675,113. 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 Ad Valorem Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. 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 5.8% of revenues for the General Fund. Table G -1 and Table G -2 presented on the following pages compare the Fiscal Year 2012 -13 estimated revenue sources with budget and actual of prior years. General Fund Revenues Source of Funds Charges For Services Transfers -In 3.7% Fines and 5.8% Forfeitures Franchise Fees Miscellaneous 0.7% 11.8% Revenue 2.6% Intergovernmental Revenue 19.8% Utility Service Tax Licenses and Permits 24.8% 0.3% Ad Valorem Taxes 30.3 City services are provided mainly through the General Fund revenues. The graph presented below shows that 43.4% 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. 39 General Fund Expenditure Use of Funds Culture and Recreation Transportation 8.9% General 10.2 % Government Physical 27.5% Environment 9.3% Public Safety 43.4% 39 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET TABLE G -1 GENERAL FUND REVENUE Code: 001501 The Fiscal Year 2012 -2013 proposed budget for General Fund Revenue and Other Sources is $9,675,113. This is $106,273 less than projected actual 2011 -2012 General Fund Revenue and Other Sources of $9,781,386. Amended Projected FY 08 -09 FY 09 -10 FY 10 -11 FY 11/12 FY 11/12 FY 12/13 Description Actual Actual Actual Bud et Actual Budget Difference Taxes and franchise fees $ 7,945,511 $ 7,400,140 $ 6,733,189 $ 6,684,535 $ 6,318,035 $ 6,466,854 $ 148,819 Licenses and permits 29,151 33,182 23,646 36,150 27,950 28,950 1,000 Inter- governmental revenue 2,000,872 1,997,119 2,002,032 1,880,400 2,052,900 1,919,700 (133,200) Charges for service 288,881 282,530 260,838 284,603 280,109 373,347 93,238 Fines and forfeits 59,411 71,415 80,654 74,000 69,300 70,500 1,200 Interest earnings 194,126 142,362 23,835 92,000 65,500 70,500 5,000 Rents and royalties 80,652 80,178 89,122 81,400 89,200 87,500 (1,700) Sales of assets 9,009 27,114 23,688 22,000 47,000 32,000 (15,000) Contributions/donations 28,462 13,442 47,409 33,376 20,800 19,000 (1,800) Other miscellaneous revenues 76,405 23,799 58,767 47,722 46,001 41,363 (4,638) Total revenues $10,712,480 $10,071,281 $ 9,343,180 $ 9,236,186 $ 9,016,795 $ 9,109,714 $ 92,919 lnterfund transfers 821,538 764,888 736,727 689,129 692,716 565,399 (127,317) Decrease in Fund Balance 491,180 155,706 509,941 - 71,875 0 (71,875) Total revenues and other sources $12,025,198 $10,991,875 $10,589,848 $ 9,925,315 $ 9,781,386 $ 9,675,113 $(106,273) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from FY 2011 -12 Projected Revenues: 1. Taxes and franchise fees - Increase results from using a higher millage of 3.7166. 2. Licenses and permits - Slightly increased from FY 11/12 projected. 3. Intergovernmental - Decrease anticipated based on trend analysis. 4. Charges for service - Increase in janitorial services charged to enterprise funds and Airport Fund maintenance charges. 5. Fines and forfeits - Projection slightly more than FY 11 -12. 6. Interest earnings - Slight increase in earnings from bank deposits is anticipated. 7. Rents and royalties - Slight reduction from FY 11/12. 8. Sales of assets - A large number of surplus items were auctioned in FY 11 -12. 9. Contributions /Donations - Some decrease expected for FY 12 -13. 10. Other miscellaneous revenues - Slight decrease anticipated from FY 11/12. 11. Interfund transfers - Eliminated transfer from the Local Option Gas Tax Fund. Rol CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI TABLE G -2 General Fund Revenues Detail GENERAL FUND REVENUE DETAIL Code: 001501 Account Number Description TAXES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Buduet FY 11/12 Projected 12/13 Adopted BudEet 311000 Current Ad Valorem Taxes 4,225,106 3,716,797 3,144,864 2,757,335 2,757,335 2,904,754 311001 Delinquent Ad Valorem Taxes 41,236 15,305 5,830 15,000 15,000 15,000 311002 Penalty on Delinquent Taxes 10,458 2,296 5,464 10,000 10,000 10,000 TOTAL AD VALOREM TAXES 4,276,800 3,734,398 3,156,158 2,782,335 2,782,335 2,929,754 FRANCHISE FEES 313100 Electric Franchise Fees 1,260,484 1,159,433 1,117,525 1,285,200 1,068,600 1,070,000 313700 Solid Waste Franchise Fees 66,769 69,259 67,161 67,000 71,500 71,500 TOTAL FRANCHISE FEES 1,327,253 1,228,692 1,184,686 1,352,200 1,140,100 1,141,500 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,174,792 1,305,187 1,276,549 1,413,000 1,260,000 1,260,000 314300 Water Utility Service Tax 219,953 222,524 232,007 232,000 235,000 235,000 314800 Propane Utility Service Tax 29,606 22,098 19,884 25,000 28,600 28,600 314950 CST Revenue Sharing 917,107 887,241 863,905 880,000 872,000 872,000 TOTAL UTILITY SERVICE TAXES 2,341,458 2,437,050 2,392,345 2,550,000 2,395,600 2,395,600 TOTAL TAXES & FRANCHISE FEES 7,945,511 7,400,140 6,733,189 6,684,535 6,318,035 6,466,854 LICENSES AND PERMITS 322060 Driveway Permit Fees 5,925 10,405 10,600 7,500 9,500 7,500 322700 Accessory Structure 100 300 1,150 250 750 250 322900 Other Permits & Fees 2,256 2,191 1,794 2,000 2,000 2,000 329100 Zoning Fees 7,800 7,381 4,100 7,500 7,500 7,500 329200 Site Plan Review Fees 7,300 7,445 3,900 7,500 4,000 7,500 329300 Plat Review Fees 750 1,200 622 5,000 2,000 2,000 329400 Plan Checking Fees 3,400 2,600 0 5,000 1,000 1,000 329500 Alarm Permits 1,320 1,460 1,480 1,200 1,200 1,200 329600 De- Watering Permits 300 200 0 200 0 0 TOTAL LICENSES AND PERMITS 29,151 33,182 23,646 36,150 27,950 28,950 41 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE General Fund Revenues Detail - Continued Account Number Description INTERGOVERNMENTAL REVENUE: FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected 12/13 Adopted Budget FEDERAL GRANTS 331200 Fed Grant- Public Safety 41,743 31,218 0 40,000 0 0 331204 Fed - LLEBG 0 5,834 0 5,000 4,700 5,000 TOTAL FEDERAL GRANTS 41,743 37,052 0 45,000 4,700 5,000 STATE SHARED REVENUES 335120 Municipal Revenue Sharing 373,205 376,297 399,717 375,000 412,400 412,400 335122 8th Cent Motor Fuel Tax 149,968 154,094 160,859 155,000 162,200 162,200 335140 Mobile Home Licenses 9,621 9,545 9,040 9,700 9,300 9,300 335150 Alcohol Beverage Licenses 10,700 10,850 9,315 10,700 10,500 10,500 335180 Local Half -Cent Sales Tax 1,277,853 1,274,429 1,289,624 1,285,000 1,320,300 1,320,300 335200 Police Pension State Shared Revenue 137,782 134,852 133,477 0 133,500 0 TOTAL STATE SHARED REVENUES 1,959,129 1,960,067 2,002,032 1,835,400 2,048,200 1,914,700 TOTAL INTER -GOV'T REVENUE 2,000,872 1,997,119 2,002,032 1,880,400 2,052,900 1,919,700 CHARGES FOR SERVICES 341910 Sales -Maps & Publications 25 0 0 0 0 0 341920 Cert. Copying, Record Search 2,171 1,318 1,140 1,500 1,250 1,500 341930 Election Fees 488 305 391 0 165 0 342100 PD Overtime Service Fees 5,025 26,230 9,446 12,000 10,000 12,000 342200 PD Fingerprinting 1,643 1,190 1,370 1,200 1,300 1,200 343805 Cemetery Fees 11,549 9,129 6,930 10,000 10,000 10,000 347550 Skate Facility Fees 6,358 3,885 8,280 6,500 9,000 8,000 347555 Tennis Facility Fees 18,910 20,130 19,562 21,000 21,000 20,000 347556 County Impact Fees Admin. Fees 2,325 2,211 4,093 5,000 5,000 5,000 347557 Community Center Rec Revenues 38,947 35,820 29,418 40,000 35,000 35,000 349140 RRD- Management Fees 13,202 13,202 7,440 13,202 13,202 13,202 349410 Golf Course - Management Fees 49,509 54,460 59,906 65,897 65,897 82,638 349450 Airport- Management Fees 52,592 36,656 42,980 44,203 44,203 52,772 349455 Maintenance Service Fees -AP 1,329 1,540 1,441 1,800 1,800 68,500 349480 Building Dept Administrative Fees 84,089 75,680 68,112 61,301 61,301 62,785 349485 Maintenance Services Fees -Bldg Dept. 719 774 329 1,000 750 750 349900 Project Personnel/Equipment Services 0 0 0 0 241 0 TOTAL CHGS FOR SERVICE 288,881 282,530 260,838 284,603 280,109 373,347 42 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE General Fund Revenues Detail - Continued 43 Amended 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351100 Court Fines 18,507 14,585 15,910 15,000 13,000 13,000 351115 Police Education -$2.00 Funds 2,394 1,532 1,957 1,500 1,600 1,500 351120 Drivers Education 2,771 1,790 2,953 2,500 2,200 2,500 351140 Parking Fines 700 1,150 2,390 2,000 1,000 1,500 354100 Code Enforcement Fines 34,402 49,878 53,360 50,000 50,000 50,000 359000 Other Fines/Forfeits 637 2,480 4,084 3,000 1,500 2,000 TOTAL FINES AND FORFEITS 59,411 71,415 80,654 74,000 69,300 70,500 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 183,892 138,121 17,459 86,000 60,000 65,000 361105 State Board Interest Earnings 6,030 4,069 6,152 5,000 5,000 5,000 361121 Special Assessment - Interest 3,357 0 0 0 0 0 361150 Other Interest 847 172 224 1,000 500 500 TOTAL INTEREST EARNINGS 194,126 142,362 23,835 92,000 65,500 70,500 RENT AND ROYALTIES 362100 Rents and Royalties 3,843 5,370 8,554 5,000 9,200 7,500 362150 Nontaxable Rent 72,960 74,808 80,568 76,400 80,000 80,000 363150 Special Assessment - Riverfront 3,849 0 0 0 0 0 TOTAL RENT AND ROYALTIES 80,652 80,178 89,122 81,400 89,200 87,500 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 3,925 15,765 16,501 17,000 40,000 27,000 365000 Sale of Surplus Material /Scrap 5,084 11,349 7,187 5,000 7,000 5,000 TOTAL SALES OF FIXED ASSETS 9,009 27,114 23,688 22,000 47,000 32,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 14,649 250 29,768 17,000 2,000 2,500 366100 Donatons - Car Seat Program (642) 0 0 0 0 0 366150 75th Annuversary Revenues 250 450 790 376 800 500 366200 Contribution/Greer Trust 6,740 6,000 6,000 6,000 8,000 6,000 366604 Donations - Public Safety Employees 1,785 2,213 2,610 2,000 2,000 2,000 366605 Donations - General Empl Fund 3,030 1,929 2,186 3,000 2,000 3,000 366805 4th of July Donations 2,650 2,600 6,055 5,000 6,000 5,000 TOTAL CONTRIBUTIONS /DONATIONS 28,462 13,442 47,409 33,376 20,800 19,000 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments (8,218) (14,839) 29,350 0 30 0 369100 Motor Fuel Tax Rebate 12,466 11,387 11,472 12,000 10,800 11,000 369200 Insurance Proceeds 3,785 968 2,741 4,722 4,785 4,500 369400 Reimbursements 57,078 19,834 17,743 25,000 20,000 20,000 369900 Other Miscellaneous Revenues 9,956 5,127 (2,737) 5,000 8,000 5,113 369955 Vend Mach Sales -Gen Empl Fund 1,323 777 198 1,000 800 750 369995 Cash Over /Short 15 (5) 0 0 0 0 369999 Prior Year Recoveries 0 550 0 0 1,586 0 TOTAL OTHER MISCELLANEOUS REV. 76,405 23,799 58,767 47,722 46,001 41,363 TOTAL MISCELLANEOUS REVENUE 388,654 286,895 242,821 276,498 268,501 250,363 TOTAL REVENUES 10,712,480 10,071,281 9,343,180 9,236,186 9,016,795 9,109,714 43 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET General Fund Revenues Detail - Continued 44 Amended 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Projected BudEet INTERFUND TRANSFERS 381120 Transfer from 120 LOGT 215,784 175,000 175,000 125,000 125,000 0 381130 Transfer from 130 DST 0 0 0 2,129 2,069 0 381140 Transfer from 140 CRA 60,000 60,000 60,000 60,000 60,000 60,000 381163 Transfer from 163 STORMWATER 512,500 500,000 500,000 500,000 500,000 500,000 381601 Transfer from 601 CEMETERY TRUST 33,254 29,888 1,727 2,000 5,647 5,399 TOTAL INTERFUND TRANSFERS 821,538 764,888 736,727 689,129 692,716 565,399 TOTAL REVENUES AND TRANSFERS 11,534,018 10,836,169 10,079,907 9,925,315 9,709,511 9,675,113 OTHER FINANCING SOURCES 389991 Decrease in Fund Balance 491,180 155,706 509,941 0 71,875 0 TOTAL OTHER SOURCES 491,180 155,706 509,941 0 71,875 0 TOTAL REV. AND OTHER SOURCES 12,025,198 10,991,875 10,589,848 9,925,315 9,781,386 9,675,113 44 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 010001 City Council 010005 City Manager 010009 City Clerk 010010 City Attorney 010020 Administrative Services 010021 Management Information Svs. 010041 Police Administration 010043 Police Operations 010047 Police Detective Division 010049 Police Dispatch Unit 010045 Code Enforcement Division 010052 Roads and Maintenance 010053 Stormwater Utility 010054 Fleet Management 010056 Facilities Maintenance 010057 Parks and Recreation 010059 Cemetery 010080 Planning and Zoning 010099 Non - Departmental Total General Fund Expenditures Total Revenues and Transfers Change in Fund Balance $ 12,025,198 $ 10,991,875 $ 10,589,848 $ 9,925,315 $ 9,781,386 $ 9,675,113 $ (250,202) 11,534,018 10,836,169 10,079,907 9,925,315 9,709,511 9,675,113 (250,202) $ (491,180) $ (155,706) $ (509,941) $ 45 - $ (71,875) $ (0) $ (0) Change Amended 12/13 From FY 08/09 FY 09/10 FY 10 /I1 FY 11/12 FY 11/12 Adopted FY 11/12 Actual Actual Actual Budget Projected Budget Budget $ 51,313 $ 48,016 $ 47,060 $ 50,283 $ 50,248 $ 51,717 $ 1,434 270,318 249,377 232,468 234,046 225,087 233,387 (659) 290,270 292,969 272,887 304,390 303,507 283,667 (20,723) 184,450 104,585 98,714 107,710 102,360 102,360 (5,350) 556,216 489,026 481,049 477,869 477,678 478,561 692 262,444 265,376 274,798 160,125 160,179 163,290 3,165 1,095,779 781,955 771,089 648,177 627,167 604,915 (43,262) 2,606,975 2,534,599 2,651,986 2,374,857 2,330,709 2,253,825 (121,032) 661,582 1,042,894 1,004,904 753,222 702,073 678,740 (74,482) 495,769 475,756 485,879 492,655 533,551 497,327 4,672 139,478 132,959 159,324 160,484 161,385 164,399 3,915 1,241,246 914,388 789,371 758,719 730,543 770,420 11,701 1,268,576 1,055,577 1,025,307 977,822 1,004,486 903,979 (73,843) 218,740 210,676 142,816 197,728 196,882 206,766 9,038 275,126 235,324 224,170 269,424 272,296 315,317 45,893 1,148,407 983,198 915,276 851,471 894,521 914,728 63,257 167,293 142,586 104,314 160,526 122,221 117,254 (43,272) 380,503 410,049 349,387 248,150 243,069 242,980 (5,170) 710,713 622,565 559,049 697,657 643,424 691,481 (6,176) $ 12,025,198 $ 10,991,875 $ 10,589,848 $ 9,925,315 $ 9,781,386 $ 9,675,113 $ (250,202) 11,534,018 10,836,169 10,079,907 9,925,315 9,709,511 9,675,113 (250,202) $ (491,180) $ (155,706) $ (509,941) $ 45 - $ (71,875) $ (0) $ (0) CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division 2009 2010 2011 2012 2012 2013 Department Actual I Actual I Actual I Budget I Projected Budget CITY COUNCIL PERSONAL SERVICES $ 22,753 $ 22,413 $ 22,747 $ 22,747 $ 22,747 $ 22,745 OPERATING EXPENDITURES 28,560 24,819 24,313 27,536 27,501 28,972 CAPITAL OUTLAY - 784 - - - - TOTAL $ 51,313 $ 48,016 $ 47,060 $ 50,283 $ 50,248 $ 51,717 CITY MANAGER PERSONAL SERVICES $ 260,836 $ 243,716 $ 229,006 $ 230,746 1 $ 221,437 1 $ 229,837 OPERATING EXPENDITURES 9,482 5,661 3,462 3,300 1 3,650 1 3,550 CAPITAL OUTLAY - - - - - - TOTAL I $ 270,318 1 $ 249,3771 $ 232,468 1 $ 234,046 1 $ 225,087 1 $ 233,387 CITY CLERK PERSONAL SERVICES $ 250,520 $ 240,520 $ 242,478 $ 249,468 $ 249,119 $ 246,678 OPERATING EXPENDITURES 39,750 52,449 30,409 54,922 54,388 36,989 CAPITAL OUTLAY - - - - - - TOTAL $ 290,270 $ 292,969 $ 272,887 $ 304,390 $ 303,507 $ 283,667 CITY ATTORNEY PERSONAL SERVICES I $ 78,310 $ - 1 $ $ $ $ - OPERATING EXPENDITURES 1 106,140 1 104,5851 98,714 1 107,7101 102,360 1 102,360 CAPITAL OUTLAY 4,457 - 1 365 - - - TOTAL I $ 184,450 1 $ 104,5851 $ 98,714 1 $ 107,7101 $ 102,360 1 $ 102,360 ADMINISTRATIVE SERVICES PERSONAL SERVICES $ 475,013 $ 401,669 $ 398,534 $ 399,060 $ 400,137 $ 397,206 OPERATING EXPENDITURES 81,202 87,357 82,515 78,809 77,541 81,355 CAPITAL OUTLAY 4,457 17,217 1 365 - - - TOTAL $ 556,216 -- $ 489,026 $ 481,049 $ 477,869 $ 477,678 $ 478,561 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 209,848 $ 203,325 1 $ 231,289 1 $ 117,0001 $ 116,757 1 $ 117,955 OPERATING EXPENDITURES 48,139 44,8341 43,144 30,996 1 30,852 35,335 CAPITAL OUTLAY 4,457 17,217 1 365 1 12,1291 12,570 10,000 TOTAL $ 262,444 $ 265,376 1 $ 274,798 1 $ 160,125 1 $ 160,1791 $ 163,290 PLANNING AND ZONING PERSONAL SERVICES $ 364,709 $ 368,224 $ 311,678 $ 227,698 $ 224,998 $ 222,280 OPERATING EXPENDITURES 15,794 41,825 37,709 20,452 18,071 20,700 CAPITAL OUTLAY - - 1 9,000 - TOTAL $ 380,503 $ 410,049 $ 349,387 $ 248,150 $ 243,069 $ 242,980 POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES $ 965,085 $ 671,784 1 $ 649,180 1 $ 536,269 $ 526,981 1 $ 501,230 OPERATING EXPENDITURES 130,694 107,6401 112,W1 111,908 100,1861 103,685 CAPITAL OUTLAY - 2,53I 1 9,000 - TOTAL $ 1,095,779 $ 781,955 1 $ 771,089 1 $ 648,177 1 $ 627,167 1 $ 604,915 POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES $ 2,379,437 $ 2,319,598 $ 2,395,856 $ 2,172,022 $ 2,114,834 $ 2,060,690 OPERATING EXPENDITURES 155,811 183,270 224,205 202,835 215,875 193,135 CAPITAL OUTLAY 71,727 31,731 31,925 - TOTAL $ 2,606,975 $ 2,534,599 $ 2,651,986 $ 2,374,857 $ 2,330,709 $ 2,253,825 M CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division - Continued 2009 2010 2011 2012 2012 2013 Department Actual Actual Actual Bud et Projected Budget POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES $ 572,907 $ 954,641 $ 912,574 $ 662,120 $ 600,680 $ 580,024 OPERATING EXPENDITURES 85,903 86,483 89,177 91,102 100,012 98,716 CAPITAL OUTLAY 2,772 1,770 3,153 - 1,381 - TOTAL $ 661,582 $ 1,042,894 $ 1,004,904 $ 753,222 $ 702,073 $ 678,740 POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 485,844 $ 473,307 $ 479,980 $ 485,710 $ 524,693 1 $ 489,592 OPERATING EXPENDITURES 3,615 2,449 5,899 6,945 6,862 1 7,735 CAPITAL OUTLAY 6,310 - - - 1,996 1 - TOTAL $ 495,769 1 $ 475,756 $ 485,879 $ 492,655 $ 533,551 1 $ 497,327 CODE ENFORCEMENT PERSONAL SERVICES $ 119,031 $ 111,852 $ 139,837 $ 139,916 $ 141,955 $ 143,719 OPERATING EXPENDITURES 20,447 21,107 19,487 20,568 19,430 $ 20,680 CAPITAL OUTLAY - - - - - - TOTAL $ 139,478 $ 132,959 $ 159,324 $ 160,484 $ 161,385 $ 164,399 PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES $ 1,070,698 $ 758,644 $ 673,724 $ 639,416 $ 617,756 $ 622,687 OPERATING EXPENDITURES 165,296 123,463 113,982 119,303 112,787 108,733 CAPITAL OUTLAY 5,252 32,281 1,665 - - 39,000 TOTAL $ 1,241,246 $ 914,388 $ 789,371 $ 758,719 $ 730,543 $ 770,420 PUBLIC WORKS - STORMWATER UTILITY PERSONAL SERVICES $ 525,786 $ 596,385 $ 536,240 $ 461,269 $ 464,053 $ 496,889 OPERATING EXPENDITURES 739,766 459,192 489,067 515,353 540,433 405,890 CAPITAL OUTLAY 3,024 - 1 - 1,200 1,006 1,200 TOTAL $ 1,268,576 $ 1,055,577 $ 1,025,307 $ 977,822 $ 1,004,486 $ 903,979 PUBLIC WORKS - FLEET MANAGEMENT PERSONAL SERVICES $ 174,408 $ 163,773 $ 116,266 $ 173,027 $ 172,118 $ 182,300 OPERATING EXPENDITURES 41,387 34,903 26,550 24,701 23,758 24,466 CAPITAL OUTLAY 2,945 12,000 11,4391 - 1,006 - TOTAL $ 218,740 $ 210,676 $ 142,816 $ 197,728 $ 196,882 $ 206,766 PUBLIC WORKS - PARKS & REC PERSONAL SERVICES $ 879,834 1 $ 747,688 1 $ 677,068 $ 613,540 $ 653,113 $ 652,045 OPERATING EXPENDITURES 268,573 230,091 226,769 226,931 1 230,408 229,683 CAPITAL OUTLAY - 1 5,4191 11,4391 11,000 1 11,000 1 33,000 TOTAL $ 1,148,407 1 $ 983,198 1 $ 915,276 1 $ 851,471 1 $ 894,521 1 $ 9149728 PUBLIC WORKS - CEMETERY PERSONAL SERVICES $ 138,155 $ 122,322 $ 85,698 $ 125,721 $ 87,913 $ 86,814 OPERATING EXPENDITURES 22,131 20,264 18,616 25,805 25,508 30,440 CAPITAL OUTLAY 7,007 1 - - 9,000 8,800 - TOTAL $ 167,293 $ 142,586 $ 104,314 $ 160,526 $ 122,221 $ 117,254 47 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI TABLE G -4 General Fund Expenditure by Department/Division - Continued 2009 2010 2011 2012 2012 2013 IDepartment Actual Actual Actual Budget Projected Budget PUBLIC WORKS - FACILITIES MAINTENANCE PERSONAL SERVICES $ 117,684 $ 115,020 $ 110,977 $ 147,998 $ 150,751 $ 160,541 OPERATING EXPENDITURES 157,442 120,304 113,193 121,426 121,545 114,776 CAPITAL OUTLAY - - 57,547 33,329 - 40,000 TOTAL $ 275,126 $ 235,324 $ 224,170 $ 269,424 $ 272,296 $ 315,317 NON - DEPARTMENTAL PERSONAL SERVICES $ 22,687 $ 20,040 $ 31,163 $ 139,436 $ 154,442 $ 182,500 OPERATING EXPENDITURES 688,026 602,525 527,886 497,221 488,982 496,093 INTERFUND TRANSFERS OUT - - 57,547 33,329 - 12,888 CONTINGENCY - - - - - TOTAL $ 710,713 $ 622,565 $ 559,049 $ 636,657 $ 643,424 $ 691,481 TOTALS PERSONAL SERVICES $ 9,113,545 $ 8,534,921 $ 8,244,295 $ 7,543,163 $ 7,444,484 $ 7,395,732 OPERATING EXPENDITURES 2,808,158 2,353,221 2,288,006 2,287,823 2,300,149 2,143,293 CAPITAL OUTLAY 103,494 103,733 57,547 33,329 36,753 123,200 GRANTS AND AIDS - - - - INTERFUND TRANSFERS OUT - - 12,888 CONTINGENCY - 61,000 TOTAL GENERAL FUND $ 12,025,198 $ 10,991,875 $ 10,589,848 $ 9,925,315 $ 9,781,386 $ 9,675,113 48 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET] CITY COUNCIL City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City Council directs the offices of the City Manager, City Attorney and City Clerk, adopts the City's annual budget, adopts and amends the Code of Ordinances and LDC, hears appeals to decisions of the Planning and Zoning Commission, acts as the Community Redevelopment Agency and Board of Adjustment, and hears citizen concerns and ideas at Council meetings, through public forums and by individual contact. Individual members represent the Council on various County and regional boards. FISCAL YEAR 2012 ACCOMPLISHMENTS Adopted junk, noise and fertilizer regulation ordinances in response to citizen concerns Modified Police Pension ordinance Created new goals and visions workshop to be conducted annually after November election and before budget process begins 4 Initiated senior needs survey for North County 4 Created Veterans Advisory Committee 4 Continued with no increase in City millage 4 Approved design for Presidential Streets in CRA District 4 Readopted City Broadcast Policy to Enhance COS TV Programming FISCAL YEAR 2013 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on: • Economic Development and Job Creation • Riverfront and Working Waterfront Development • Strategic Financial Planning • Infrastructure Maintenance and Development PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Number of Council Meetings Conducted 33 31 28 33 32 Number of CRA Meetings Conducted 4 10 4 8 4 Number of Board of Adjustment Meetings Conducted 6 4 2 4 4 Number of Ordinances Adopted 5 9 16 10 10 Number of Resolutions Adopted 44 46 33 30 30 Number of Board Appointments 25 19 46 28 20 49 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OFACTIVITY 11112 12113 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% sn TY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for City Council is $51,717. This compares to the 2011 -2012 projected expenditures $50,248, an increase of $1,469 or 2.9% Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures: 1. Personal Services - Small adjustment to workers compensation insurance. 2. Operating Expenditures - Due to a increase in cellular phone and training and education 3. Capital Outlay - No capital outlay requested in FY 2012 -2013 PERSONAL SERVICES SCHEDULE CITY COUNCIL $ 1,471 Amended Projected Adopted FY 08/09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference .l Services $ 22,753 $ 22,413 $ 22,747 $ 22,747 $ 22,747 $ 22,745 $ (2) ng Expenditures 28,560 24,819 24,313 27,536 27,501 28,972 1,471 Outlay - 784 - - - - - $ 51,313 $ 48,016 $ 47,060 $ 50,283 $ 50,248 $ 51,717 $ 1,469 Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures: 1. Personal Services - Small adjustment to workers compensation insurance. 2. Operating Expenditures - Due to a increase in cellular phone and training and education 3. Capital Outlay - No capital outlay requested in FY 2012 -2013 PERSONAL SERVICES SCHEDULE CITY COUNCIL $ 1,471 51 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE 10 -11 11 -12 12 -13 11 -12 12 -13 Mayor 5,400 1.00 1.00 1.00 $ 5,400 $ 5,400 Vice -Mayor 3,600 1.00 1.00 1.00 3,600 3,600 Council Member 3,600 3.00 3.00 3.00 10,800 10,800 5.00 5.00 5.00 $ 19,800 $ 19,800 FICA Taxes 2,913 2,913 Worker's Comp Insurance 34 32 $ 22,747 $ 22,745 51 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CITY COUNCIL Code: 010001 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Legislative Salaries 19,800 19,500 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,892 2,863 2,913 2,913 2,913 2,913 512400 Worker's Comp Insurance 61 50 34 34 34 32 TOTAL PERSONAL SERVICES 22,753 22,413 22,747 22,747 22,747 22,745 OPERATING EXPENDITURES 534000 Travel & Per Diem 22,464 20,575 20,068 22,000 22,000 22,560 534101 Telephone 90 116 115 110 110 110 534105 Cellular Telephone 956 656 883 970 1,155 1,476 534110 Internet Access 77 80 81 81 81 81 534630 R & M Office Equipment 126 500 500 500 500 500 534800 Promotional Activities 1,192 500 90 400 500 500 535200 Departmental Supplies 560 463 540 500 400 400 535210 Computer Supplies 709 179 316 500 300 300 535410 Dues and Memberships 200 200 200 200 200 200 535420 Books and Publications 336 300 300 200 180 180 535450 Training and Education 1,850 1,250 1,220 2,075 2,075 2,665 TOTAL OPERATING EXPENDITURES 28,560 24,819 24,313 27,536 27,501 28,972 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 784 0 0 0 0 TOTAL CAPITAL OUTLAY 0 784 0 0 0 0 TOTAL CITY COUNCIL 51,313 48,016 47,060 50,283 50,248 51,717 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 ACCOMPLISHMENTS Negotiated modifications to Police Pension Ordinance. Proposed Resolution to memorialize adopted long -term financial strategies. Refinanced Bank Note to provide more street resurfacing funds and reduce debt service. Completed construction of Power Line Road and some roadway beautification projects. FISCAL YEAR 2013 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. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Per Capita Level of Service Cost $525 $484 $458 $453 $440 Per Capita Number of Full -time Employees 6.02 5.72 5.45 5.24 5.23 General Fund Unrestricted Funds vs. Expenditq 42.01% 1 47.57% 1 44.70% 1 47.66% 1 48.18% 53 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 11112 12113 40.00% 40.00% Management and Supervision of City Programs and Projects - Plan, organize, direct, FY 08 -09 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 12 -13 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 $243,716 $229,006 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 9,482 purchasing policy compliance. Assist with solicitations for professional services in accordance 3,462 3,300 with applicable policies and legal restrictions. 100.00% 100.00% Capital Outlay CITY MANAGER BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for City Manager is $233,387. This compares to the 2011 -2012 proj nditures of $225,087, an increase of $8,300 or 3.7 %. Fiscal Year 20I2 -13 adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Increase due to number with health insurance coverage. $ 8,400 2. Operating Expenses - Net decrease mainly due to promotional activities. $ (100) 3. Capital Outlay - No capital outlay requested in FY 2012 -13. $ - 54 Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $260,836 $243,716 $229,006 $230,746 $ 221,437 $229,837 $ 8,400 Operating Expenditures 9,482 5,661 3,462 3,300 3,650 3,550 (100) Capital Outlay - - - - - - - Total $270,318 $249,377 $232,468 $234,046 $ 225,087 $233,387 $ 8,300 Fiscal Year 20I2 -13 adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Increase due to number with health insurance coverage. $ 8,400 2. Operating Expenses - Net decrease mainly due to promotional activities. $ (100) 3. Capital Outlay - No capital outlay requested in FY 2012 -13. $ - 54 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE MANAGER POSITION Manager utive Assistant 55 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditures Budget RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 1.00 1.00 1.00 $ 110,076 $ 110,076 43,861 / 79,218 64C 1.00 1.00 1.00 62,956 62,956 2.00 2.00 2.00 $ 173,032 $ 173,032 FICA Taxes 13,512 13,195 Deferred Compensation 15,897 15,897 Group Health Insurance Premium 12,906 14,258 Dependant Health Ins Premium 10,363 9,533 Employee Assistance Program 46 46 Worker's Comp Insurance 270 276 Auto Allowance 3,600 3,600 Total Personal Services $ 229,626 $ 229,837 55 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE CITY MANAGER Code: 010005 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /I1 Actual Amended FY 11/12 Budtet FY 11/12 Protected FY 12/13 Adopted Budget 511200 Regular Salaries 193,517 182,311 173,622 173,032 173,032 173,032 512100 FICA Taxes 13,299 12,913 12,762 13,512 13,077 13,195 512225 Deferred Compensation 17,416 16,784 15,250 15,897 15,897 15,897 512301 Group Health Insurance Premium 17,736 16,739 13,113 14,100 9,825 14,258 512305 Dependant Health Ins Premium 14,642 10,851 10,363 10,289 5,690 9,533 512309 Employee Assistance Program 46 46 46 46 46 46 512400 Worker's Comp Insurance 600 492 270 270 270 276 512601 Auto Allowance 3,580 3,580 3,580 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 260,836 243,716 229,006 230,746 221,437 229,837 OPERATING EXPENDITURES 534000 Travel and Per Diem 542 0 318 320 320 320 534101 Telephone 270 347 344 330 330 330 534105 Cellular Phone 299 479 186 0 0 0 534110 Internet Services 38 40 41 40 40 40 534120 Postage 117 113 30 50 50 50 534630 R & M - Office Equipment 810 1,003 300 250 250 250 534800 Promotional Activities 1,309 607 214 150 600 400 534920 Legal Ads 441 245 0 0 0 0 535200 Departmental Supplies 1,127 142 394 500 400 500 535210 Computer Supplies 123 758 26 50 50 50 535410 Dues and Memberships 3,746 1,589 1,159 1,160 1,160 1,160 535420 Books and Publications 10 0 0 0 0 0 535450 Training and Education 650 338 450 450 450 450 TOTAL OPERATING EXPENDITURES 9,482 5,661 3,462 3,300 3,650 3,550 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 270,318 249,377 232,468 234,046 225,087 233,387 56 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CITY CLERK The City Clerk is a Charter Officer who is appointed by and serves under the direction of the City Council. The office maintains the City seal, attests all documents, provides legislative support, maintains permanent records of the City, scans and provides availability of scanned documents to City staff and the public through website in Laserfiche. The City Clerk is the City Elections Official, Canvassing Board chair and Records Management Liaison officer. The department is responsible for the City's records management program, cemetery sales and records, administration of City board and committee appointments, financial disclosure, orientation, codifies City ordinances, and provides recording services to City Council, CRA, Board of Adjustment, Charter Review Committee, Natural Resources Board, Citizen Budget Review Advisory Committee, and Veterans Committee. FISCAL YEAR 2012 ACCOMPLISHMENTS • Continued working toward paperless filing system in Clerks office utilizing PDF files and eliminating paper as much as possible; • Completed a comprehensive book of City owned property with parcel #, location, zoning, type of site and corresponding Property Appraiser property cards for each site; • Assisted with revision and re- adoption of City Broadcast Policy by City Council; • Revised City Records Management Policy for re- adoption by City Council; • Completion of November 2011 general election, canvassing and assistance with adoption of six charter amendments; • Provided secretarial and recording services for Treasure Coast Council of Local Governments; • Completion of scanning of all cemetery records; • Assisted public in first six months of fiscal year by responding to 195 public records requests, 129 emails from public to City of Sebastian website, phone assistance whenever needed, distribution of monthly meeting calendars, marquee updates and Council regional committee calendars • Records Program Manager acted with Natural Resources Board Chair as coordinator of Earth Day event and participated in several Natural Resources Board island and City property cleanup activities; and FISCAL YEAR 2013 GOALS AND OBJECTIVES • Upgrade Laserfiche to add user and viewer licenses for a total of five users and 25 viewers due to increased use of system by staff and the public • Work with Administrative Services to bring in volunteer(s) to assist with scanning of personnel records which go back to 1974 and must be kept for 50 years; • Work with Council to get them on I -Pads or some other type of electronic device for City Council packets; • Assist Supervisor of Elections with early voting in Council Chambers for November 2012 election; and • Continue scanning as many records as possible for public availability; and • Continue to provide quality public service. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011 /2012 Projected 2012/2013 Records Scanned 1013 716 763 750 800 Records Destroyed 223 210 124 230 125 Council Meeting Packets /Minutes 33 31 28 30 28 Cemetery Lots/Niches Sold 69 44 53 50 54 Election - Candidates Qualified 9 6 7 7 7 Legal /Display Ads Published 36 23 29 30 22 Code Supplements Distributed 2 3 5 2 4 Board Appointments Administered 25 19 46 20 20 Instruments Recorded 10 7 4 5 4 Public Records Requests 399 282 478 300 400 Other Committee Meeting Minutes Recorded 22 37 1 40 1 28 30 57 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OFACTIVITY 11112 12113 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, prepare proclamations, resolutions, certificates of appreciation, prepare for and conduct Council orientation w/ CM and CA, coordinate w/ MIS for broadcast of Council, CRA, 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 - Board liaison, advertise vacancies, administer financial disclosure forms, update Commission on Ethics website annually, record and provide services to 15.00% 15.00% Board of Adjustment, CRA, Natural Resources Board, Budget Advisory Board and Veterans Committee, maintain and update Board Handbook, and conduct board member orientation and prepare outgoing certificates. Records Management - Scan all permanent and long term records for staff and public into Laserfiche, administer public records requests, coordinate paper recycling and records destruction with recycling contractor in accordance with State law, maintain, update and distribute adopted Records Management Procedures Manual coordinate with Records Liaisons p g ' 30.00% 30.00% Committee, maintain all original City documents, i.e. ordinances, resolutions, agreements, deeds, terminated personnel files, conduct records research for staff as requested. Conduct staf training in records management. Scans and distributes agenda packets for all City boards and Council. 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 Broadcast meetings, codify ordinances, record final plats and o 5.00% ° 5.00 /o easements, record vacations of easement, keep log of all City vehicles, attest and seal City documents, provide notary services for City documents, respond to Cityseb emails. 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 2012/2013 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for City Clerk is $283,667. This compares to the 2011 -2012 projected expenditures of 3,507, a decrease of $19,840 or 6.5 %. Projected Adopted FULL TIME EQUIVALENTS Expenditures Budget GRADE 10 -11 11 -12 12 -13 11 -12 Amended Projected Adopted 1.00 FY 08/09 FY 09/10 FY 10 /11 FY 10 /11 FY 10 /11 FY 11/12 58,569 Actual Actual Actual Budget Expenditures Budget Difference onal Services $ 250,520 $ 240,520 $ 242,478 $ 249,468 $ 249,119 $ 246,678 $ (2,441) rating Expenses 39,750 52,449 30,409 54,922 54,388 36,989 (17,399) ital Outlay - - - - - - - il $ 290,270 $ 292,969 $ 272,887 $ 304,390 $ 303,507 $ 283,667 $ (19,840) Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net decrease due to health insurance. $ (2,441) 2. Operating Expenses - Net increase mainly due to a reduction in election costs. $ (17,399) 3. Capital Outlay - No capital outlay requested in FY 2012 -13 $ - PERSONAL SERVICES SCHEDULE CLERK PAY POSITION RANGE City Clerk Deputy City Clerk 39,783 / 71,853 Records Program Manager 35,367 / 63,877 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Records Program Manager - Longevity January 2012 59 $ 190,209 $ 190,685 14,551 14,075 17,119 Projected Adopted FULL TIME EQUIVALENTS Expenditures Budget GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 1.00 1.00 1.00 $ 85,852 $ 85,852 64 1.00 1.00 1.00 58,569 58,569 60 1.00 1.00 1.00 45,788 46,264 3.00 3.00 3.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Records Program Manager - Longevity January 2012 59 $ 190,209 $ 190,685 14,551 14,075 17,119 17,162 20,179 18,023 6,695 6,360 69 69 297 304 $ 249,119 $ 246,678 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE CITY CLERK Code: 010009 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Salaries 188,706 182,109 185,793 190,209 190,209 190,685 512100 FICA Taxes 14,048 13,281 13,556 14,551 14,551 14,075 512225 Deferred Compensation 16,983 16,390 16,721 17,119 17,119 17,162 512301 Group Health Insurance Premium 21,230 21,172 19,353 20,528 20,179 18,023 512305 Dependant Health Ins Premium 8,899 7,018 6,696 6,695 6,695 6,360 512309 Employee Assistance Program 69 69 69 69 69 69 512400 Worker's Comp Insurance 585 481 290 297 297 304 TOTAL PERSONAL SERVICES 250,520 240,520 242,478 249,468 249,119 246,678 533400 Other Contractual Services 3,481 1,252 1,266 1,600 1,400 1,400 533490 Codification Services 1,529 3,410 3,738 4,500 4,500 4,500 534000 Travel and Per Diem 671 117 1,242 1,150 1,150 1,388 534101 Telephone 539 707 688 660 760 760 534110 Internet Services 134 130 142 142 143 143 534120 Postage 573 455 374 310 310 310 534630 R & M - Office Equipment 12,658 8,918 9,293 9,300 9,300 15,253 534910 Clerk of Court Filing Fees 343 332 38 150 150 150 534920 Legal Ads 6,826 2,218 3,231 2,400 2,000 2,000 534990 Election Costs 8,618 31,630 7,992 32,000 31,800 8,000 535200 Departmental Supplies 1,461 516 315 300 300 300 535210 Computer Supplies 1,689 1,757 677 800 1,000 1,300 535230 Small Tools 0 0 0 385 385 0 535410 Dues and Memberships 435 665 875 775 665 600 535420 Books and Publications 414 192 89 100 100 100 535450 Training and Education 379 150 449 350 425 785 TOTAL OPERATING EXPENDITURES 39,750 52,449 30,409 54,922 54,388 36,989 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY CLERK 290,270 292,969 272,887 304,390 303,507 283,667 •1 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET] CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. FISCAL YEAR 2012 ACCOMPLISHMENTS • Attended City Council, Planning and Zoning and Board of Adjustment meetings. • Provided regular updates to the City Council on pending suits and legal cases. FISCAL YEAR 2013 GOALS AND OBJECTIVES • Attend City Council, Planning and Zoning and Board of Adjustment meetings. • Provide quality legal services to the City Council, various Boards and the City Administration. • Continue to provide regular updates to the City Council on pending suits and legal cases. • Coordinate and monitor the use of any outside legal council services. • Draft and /or review ordinances and resolutions, as needed. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Number of Resolutions 45 47 31 30 30 Number of Ordinances 12 9 17 9 10 Number of Meetings 53 51 48 50 48 61 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OF ACTIVITY 11112 12113 25.00% 25.00% Counsel to Citv Council and Other City Bodies - Attend workshops, regular and special meetings o FY 10 -11 FY 11 -12 City Council, Planning Commission, Board of Adjustment, and Code Enforcement Board, as well as FY 12 -13 Actual 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 Budget Difference $ 78,310 instruments and other legal documents on behalf of the City. 40.00% 40.00% City Legal Advisor - Provide legal counsel to and attends meetings with City Manager , department $ - $ - 106,140 directors and key personnel on a day -to -day basis. Provide legal opinions to City Council and Manage 98,714 107,710 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% $ 104,585 CITY ATTORNEY BUDGET SUMMARY e Fiscal Year 2012 -13 budget for the City Attorney is $102,360. This compares to the 2011 -12 projected expenditures of $102,360, no change. Personal Services Operating Expenses Capital Outlay Total Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - No change 2. Operating Expenses - No change. 3. Capital Outlay - No capital outlay requested for FY 2012 -13 62 Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference $ 78,310 $ - $ - $ - $ - $ - $ - 106,140 104,585 98,714 107,710 102,360 102,360 - $ 184,450 $ 104,585 $ 98,714 $ 107,710 $ 102,360 $ 102,360 $ Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - No change 2. Operating Expenses - No change. 3. Capital Outlay - No capital outlay requested for FY 2012 -13 62 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 72,836 0 0 0 0 0 512100 FICA Taxes 1,734 0 0 0 0 0 512225 Deferred Compensation 523 0 0 0 0 0 512301 Group Health Insurance Premium 2,347 0 0 0 0 0 512305 Dependant Health Ins Premium 520 0 0 0 0 0 512309 Employee Assistance Program 8 0 0 0 0 0 512400 Worker's Comp Insurance 342 0 0 0 0 0 TOTAL PERSONAL SERVICES 78,310 0 0 0 0 0 OPERATING EXPENDITURES 533400 Other Contractual Services 103,200 100,183 95,770 105,000 100,000 100,000 534000 Travel and Per Diem 0 428 0 0 0 0 534101 Telephone 270 347 344 330 330 330 534105 Cellular Phone 23 0 0 0 0 0 534110 Internet Services 38 40 41 40 40 40 534115 On -Line Services 939 1,309 1,547 1,430 1,430 1,430 534120 Postage 4 9 10 10 10 10 534630 R & M - Office Equipment 810 714 149 150 150 150 534995 Litigation Expenses 7 2 0 500 0 0 535200 Departmental Supplies 197 0 62 100 0 0 535210 Computer Supplies 0 0 49 50 0 0 535410 Dues and Memberships 283 150 365 0 0 0 535420 Books and Publications 369 207 377 100 400 400 535450 Training and Education 0 1,196 0 0 0 0 TOTAL OPERATING EXPENDITURES 106,140 104,585 98,714 107,710 102,360 102,360 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 1 184,450 1 104,585 1 98,714 1 107,710 1 102,360 1 102,360 63 1CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET[ This Page Intentionally Left Blank 0 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department primarily provides support services to other City departments. It has been organized into two primary sections, which are Finance and Human Resources. Other activities include administration of grants and major construction projects. The Finance Section's main responsibility is to conduct the fiscal affairs of the City in compliance with all applicable laws, regulations, and sound business practices and to diligently safeguard the resources of the city and ensure that prudent fiscal management policies are maintained. This Section also coordinates general and liability insurance claims. The Human Resources Section is responsible for administering effective recruitment, selection, assignment and retention of employees, in addition to implementing and advising on rules and regulations to ensure compliance with employee laws. This department is responsible for labor relations, which include: employee service recognition, employee special events, employee assistance program, employee orientation, employee benefits, employee training, negotiating collective bargaining agreements, discipline and grievance handling and employee salary administration. The Section also administers workers' compensation benefits. This department is also responsible for documenting compliance with grant provisions and processing grant reimbursements. It also monitors all major construction projects to assure spending is held within amounts appropriated and restricted funds are correctly used. FISCAL YEAR 2012 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 2011 Comprehensive Annual Financial Report. Published the Community Redevelopment Agency Annual Activity Report for FY 2010 -2011, as required by State Statue 163.356 (3) (C). ✓ Thirteenth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and eighth 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 2010 -2011 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. ✓ Refinanced the Bank Note for street resurfacing through a competitive bidding process and executed the necessary closing documents. ✓ Selected a new main depository bank through a competitive bidding process and effectively transitioned all banking services to the new bank. 65 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI FISCAL YEAR 2013 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. ➢ 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 2011 -2012 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award and 2012 -2013 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 ratings. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Total Full and Part-time Positions 187 179 176 167 167 Terminations /Resignations /Retirements 40 34 25 25 25 HR hours to process new employee 3 3 3 3 3 Applications processed 322 296 236 275 250 New Hires 22 27 13 25 24 Background Checks conducted - non -sworn 18 9 8 7 8 Reported Workers Compensation Claims 14 11 15 10 10 Time frame to hire new employee - non -sworn 7 days 7 days 7 days 7 days 7 days Time frame to hire new employee - sworn 3 months 2.5 months 2 months 2.5 months 2 months Program Cost Per Capita $24.48 $21.33 $21.94 $21.78 $21.82 Journal Entries Processed 1,025 1,010 921 1,100 1,000 Accounts Payable Invoices Processed 5,877 6,073 6,065 5,500 6,000 Accounts Payable Checks Processed 3,184 3,220 2,796 3,000 2,500 Purchase Orders Processed 288 216 228 250 225 Payroll Checks Processed 4,613 4,327 4,300 4,400 4,000 Purchasing/Corporate Card Transactions Processed 1,363 1,466 1,502 1,500 1,500 Purchasing Card Users 45 41 39 39 39 Garage Sale Permits Issued 950 842 871 900 900 Number of Fixed Assets Records 2,077 2,164 2,220 2,200 2,200 Comprehensive Annual Financial Statement issued 03/15/10 03/14/11 03/19/12 02/28/13 02/28/14 Annual Budget Document issued 10/25/08 10/25/09 11/04/11 10/30/11 10/30/12 Excellence in Financial Reporting Award (consecutive years) 11 12 13 14 15 Distinguished Budget Presentation Award (consecutive years) 5 6 7 8 1 9 •• ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PROGRAM BUDGET FOR ADMINISTRATIVE SERVICES STAFFING NATURE OF ACTIVITY 11112 12113 Hiring New Employees - Accept applications, screen applications for minimum qualifications, prepare 7.00% 7.00% employment and rejection letters, prepare new hire package, schedule pre - employment physical and drug screens, conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. 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 employe 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. 8.00% 8.00% Grants & Special Projects- Responsible for quarterly status, reimbursement reports, close out documentation and federal and state compliance to grantors. General Accounting - Data entry for general ledger activity for all City operations, bank reconciliations, 0 10.00 /0 10 .00 /o o Preparation of federal, State and local reports, and allocation of charges to City departments. Ensure all accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing card 15.00% 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 9.00% 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. Budeet - 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. 0 2.00 /0 o 2.00 /o Risk Manazement - Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve minor claims that are lower than deductible limits in a fair and consistent manner. 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 15.00% 15.00% statements. Prepare annual State reports, such as Comptroller's Report, Transportation Report, and other complex financial analyses. Invest operating and construction funds. Make debt service payments and record transactions. Complete the Comprehensive Annual Financial Report and submit to the Government Finance Officers Association Award Program. Cash Management - Collect revenues from taxes, intergovernmental 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. 1-=.. 1 0.00 % 67 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY Fiscal Year 2012 -2013 budget for ,678, an increase of $883 or .18 %. is $478,561. This compares to the 2011 -2012 projected Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures: Difference 1. Personal Services - Net decrease due to health insurance. $ (2,931) 2. Operating Expenses - Increase mainly due to audit fees and equipment maintenance. $ 3,814 3. Capital Outlay -No Capital Outlay requested for FY 2012 -2013 $ - PERSONAL SERVICES SCHEDULE Adopted 11 -12 FULL TIME EQUIVALENTS Amended Projected Adopted 10 -11 11 -12 FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 1.00 Director of Finance Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 475,013 $ 401,669 $ 398,534 $ 399,060 $ 400,137 $ 397,206 $ (2,931) Operating Expenses 81,202 87,357 82,515 78,809 77,541 81,355 3,814 Capital Outlay - - - - - - Total $ 556,216 $ 489,026 $ 481,049 $ 477,869 $ 477,678 $ 478,561 $ 883 Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures: Difference 1. Personal Services - Net decrease due to health insurance. $ (2,931) 2. Operating Expenses - Increase mainly due to audit fees and equipment maintenance. $ 3,814 3. Capital Outlay -No Capital Outlay requested for FY 2012 -2013 $ - PERSONAL SERVICES SCHEDULE Junior Accountant - Longevity July 13 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services KQ Projected Adopted 11 -12 FULL TIME EQUIVALENTS POSITION RANGE GRADE 10 -11 11 -12 12 -13 Admin Services Director 79,970 / 144,435 87 1.00 1.00 1.00 Director of Finance 67,708 / 122,288 82 1.00 1.00 1.00 Junior Accountant 40,607 / 73,340 39 1.00 1.00 1.00 Human Resources Specialist 32,336/58,403 33 1.00 1.00 1.00 Accounting Clerk II 26,545 / 47,943 26 1.00 1.00 1.00 Junior Accountant - Longevity July 13 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services KQ Projected Adopted 11 -12 12 -13 $ 88,521 $ 88,521 86,753 86,753 58,665 59,627 49,630 49,630 31,487 31,487 $ 315,056 $ 316,018 500 500 24,140 24,015 28,401 28,487 28,843 25,254 2,590 2,313 115 115 492 504 $ 400,137 $ 397,206 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budp_et FY 11/12 Projected FY 12/13 Adopted Budilet 511200 Regular Salaries 360,447 315,719 315,985 315,039 315,056 316,018 511400 Overtime 337 331 448 500 500 500 512100 FICA Taxes 27,099 24,215 24,165 24,139 24,140 24,015 512225 Deferred Compensation 32,471 28,445 28,479 28,398 28,401 28,487 512301 Group Health Insurance Premium 46,557 31,507 28,399 30,146 28,843 25,254 512305 Dependent Insurance 6,775 499 451 231 2,590 2,313 512309 Employee Assistance Program 154 115 115 115 115 115 512400 Worker's Comp Insurance 1,173 838 492 492 492 504 TOTAL PERSONAL SERVICES 475,013 401,669 398,534 399,060 400,137 397,206 OPERATING EXPENDITURES 533120 Consultants 1,578 7,940 975 2,000 1,700 1,500 533175 Employee Background Testing 4,184 5,984 5,633 4,500 4,200 4,200 533400 Other Contractual Services 2,474 34,815 1,691 1,800 1,200 1,200 533200 Audit Fees 35,943 1,587 35,504 33,855 32,854 35,892 534000 Travel and Per Diem 1,980 2,264 1,872 1,881 1,881 1,881 534101 Telephone 899 724 688 660 800 660 534105 Cellular Telephone 299 480 559 560 560 560 534110 Internet Access 172 101 258 102 680 582 534120 Postage 1,856 2,064 1,847 1,720 1,500 1,420 534130 Express Mail 170 178 0 100 100 100 534630 R & M - Office Equipment 18,676 20,367 21,499 20,866 20,866 22,670 534700 Printing and Binding 2,271 2,093 2,298 2,150 2,150 2,150 534800 Promotional Activities 906 490 355 475 400 400 534920 Legal Ads 419 448 938 200 200 200 535200 Departmental Supplies 3,691 3,358 3,147 3,000 3,000 3,000 535205 Bank Charges 59 189 790 100 610 100 535210 Computer Supplies 1,632 771 654 980 980 980 535410 Dues and Memberships 1,944 1,503 1,737 1,625 1,625 1,625 535420 Books and Publications 1,259 1,326 1,296 1,485 1,485 1,485 535450 Training and Education 790 675 774 750 750 750 TOTAL OPERATING EXPENDITURES 81,202 87,357 82,515 78,809 77,541 81,355 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 556,216 489,026 481,049 477,869 477,678 478,561 •'. CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET This Page Intentionally Left Blank 70 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS ✓ Continued to provide the City of Sebastian and the Police Department with 24/7 coverage. ✓ Maintained a high level of customer service to all City Departments. ✓ Complied with all Microsoft Licensing and all FBI and FDLE regulations. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue to emphasize the need for users to complete work orders to document the workload and efficiently respond to user needs. Acquire and install Help Desk Software to aid the users in tracking any pending work orders. Acquire and install FDLE compliant firewall. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Workorders Processed 8941 8433 3571 4000 2000 Server Outages Serviced 0 5 5 8 5 Network Outages Serviced 0 3 2 5 2 Phone System Outages Serviced 1 3 I 5 1 User Training hours performed /supported 1 3000 200 150 1 500 200 'r71 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY 11112 12113 10.00% 10.00% Network Analysis, Design, and Configuration - This includes the assessment of the citys' Budget Personal Services $ 209,848 $ 203,325 current data needs, as well as, projected needs for all software and hardware, and the $ 117,000 Operating Expenses 48,139 44,834 documentation of all systems. 30.00% 30.00% End User Support - This includes hardware troubleshooting and repair, as well as, assisting 12,129 Total $ 262,444 $ 265,376 users in the use of all data resources. 10.00% 10.00% Network Administration - This includes the daily administration of network resources such as Major Current Level Changes from maintaining user accounts, e -mail accounts, data backup etc... 20.00% 20.00% Division Administration - This includes the functions necessary to support the internal 1. Personal Services - Increase due to longevity. administrative needs of the MIS division's resources and personnel. 10.00% 10.00% Technolo2y Research and Development - This is the time necessary to research and evaluate technology related products and services for purchase and implementation. 20.00% 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% MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for Management Information Systems is $163,290. 2012 projected expenditures of $160,179, an increase of $3,111 or 1.9 %. 72 compares to the 2011- Projected Adopted Amended FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 Actual Actual Actual Budget Personal Services $ 209,848 $ 203,325 $ 231,289 $ 117,000 Operating Expenses 48,139 44,834 43,144 30,996 Capital Outlay 4,457 17,217 365 12,129 Total $ 262,444 $ 265,376 $ 274,798 $ 160,125 Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures: 1. Personal Services - Increase due to longevity. 2. Operating Expenses - Net increase mainly due to broadcasting supplies. 3. Capital Outlay - Reduced capital outlay. 72 compares to the 2011- Projected Adopted FY 11 -12 FY 12 -13 Expenditures Budget Difference $ 116,757 $ 117,955 $ 1,198 30,852 35,335 4,483 12,570 10,000 (2,570) $ 160,179 $ 163,290 $ 3,111 Difference $ 1,198 $ 4,483 $ (2,570) CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE INFORMATION SERVICES Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Senior Systems Analyst - Longevity November 2012 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES $ 89,084 $ 91,232 1 6,815 6,979 7,478 7,671 13,198 11,875 Projected Adopted 136 PAY $ 116,757 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 etwork Director 62,599 / 113,062 79 1.00 0.00 0.00 $ - $ - ystems Engineer 37,886 / 68,425 62 0.00 1.00 1.00 37,299 37,299 -nior System Analyst 36,782 / 66,432 61 1.00 1.00 1.00 45,785 47,933 ystems Analyst 35,367 / 63,877 60 1.00 0.00 0.00 - - udio Visual Aid (Temporary) 5,000 Compuvideo Test Scope 1.00 1.00 1.00 6,000 6,000 1,750 MIS Computer Replacements (2) - 4.00 3.00 3.00 - 6,000 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services Senior Systems Analyst - Longevity November 2012 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES $ 89,084 $ 91,232 1 6,815 6,979 7,478 7,671 13,198 11,875 46 46 136 152 $ 116,757 $ 117,955 DESCRIPTION 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 TOTAL Help Desk Software $ 5,000 $ - $ - $ - $ - $ 5,000 FDLE Compliance (Firewall) 5,000 - 5,000 - 5,000 15,000 Virtualization Software Upgrades - 5,000 - 5,000 - 10,000 Backup Software Upgrades - 20,000 - - - 20,000 Physical Servers - 10,000 10,000 10,000 10,000 40,000 Council Chambers Acustics - 7,000 - - - 7,000 ATT Project - U -Verse - 5,000 - - - 5,000 Compuvideo Test Scope - 1,750 - - - 1,750 MIS Computer Replacements (2) - 6,000 - - - 6,000 Total $ 10,000 $ 54,750 $ 15,000 $ 15,000 $ 15,000 $ 109,750 73 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS Code: 010021 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 158,511 154,182 177,558 83,006 83,084 85,232 511300 Temporary Salaries 3,139 1,873 6,419 6,000 6,000 6,000 512100 FICA Taxes 12,328 11,902 13,997 6,809 6,815 6,979 512225 Deferred Compensation 14,266 13,877 15,980 7,471 7,478 7,671 512301 Group Health Insurance Premium 21,039 21,015 17,023 13,390 13,198 11,875 512305 Dependant Health Ins Premium 0 0 0 0 0 0 512309 Employee Assistance Program 69 69 61 46 46 46 512400 Worker's Comp Insurance 496 407 251 278 136 152 TOTAL PERSONAL SERVICES 209,848 203,325 231,289 117,000 116,757 117,955 OPERATING EXPENDITURES 534000 Travel and Per Diem 36 0 0 0 0 0 534101 Telephone 7,515 9,905 8,739 2,400 2,400 2,400 534105 Cellular Phone 968 1,166 892 800 555 575 534110 Internet Access 3,044 2,481 2,364 1,876 1,876 2,400 534120 Postage 0 0 66 120 100 100 534130 Express Mail 191 112 464 150 150 150 534630 R & M - Office Equipment 3,477 119 45 0 0 0 534640 R & M- Operating Equipment 30,331 23,199 20,575 21,500 21,500 20,000 535200 Departmental Supplies 292 121 381 350 400 350 535210 Computer Supplies 1,604 7,171 8,231 3,500 3,500 3,000 535230 Small Tools and Equipment 191 0 275 100 100 100 535280 Broadcast Supplies 0 0 0 0 0 5,300 535410 Dues and Memberships 303 225 100 100 179 360 535420 Books and Publications 187 85 112 100 92 100 535450 Training and Education 0 250 900 0 0 500 TOTAL OPERATING EXPENDITURES 48,139 44,834 43,144 30,996 30,852 35,335 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,457 17,217 365 12,129 12,570 10,000 TOTAL CAPITAL OUTLAY 4,457 17,217 365 12,129 12,570 10,000 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 262,444 265,376 274,798 160,125 160,179 163,290 74 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 Department also provides and is a resource to the public for comprehensive planning, community development, redevelopment and code compliance activities. Overall management of the Planning and Zoning Department, the City .of Sebastian Municipal Airport, economic development activities and the Building Department are provided by the Director of Community Services. FISCAL YEAR 2012 ACCOMPLISHMENTS ✓ Provided Staff assistance to various boards and committees. ✓ Reviewed site plan applications in a timely manner. ✓ Continued Fagade, Sign and Landscaping Grants. ✓ Coordinated activities of the Airport, Building Department and Planning and Zoning Division. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue Facade, Sign and Landscaping Grants. ➢ Provide Staff assistance to various boards and committees ➢ Continue to review site plan applications in a timely manner PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Total major & minor site plan reviews 13 10 9 15 8 Preliminary /final plat approvals 3 2 0 4 1 Application requests processed 106 113 102 100 150 Total permits (temporary) issued 32 30 23 35 30 Division of a single lot 1 0 1 2 2 Land use and zoning change requests 4 2 0 3 2 Annexation Requests 4 2 0 3 1 Flood Zone determinations 128 80 0 130 140 Site Plan inspections 75 33 10 60 35 Land Development Code amendments 0 2 4 2 10 Model home conditional use approvals 9 10 0 10 2 Preocessing time for site plans (months) 3 3 3 2 2 75 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE PLANNING & ZONING DEPARTMENT STAFFING NATURE OF ACTIVITY 11112 12113 25.00% 25.00% Public Assistance - Provide zoning and other regulatory information to the public and work with Amended the public to assure that development is of the highest quality and that all development proposals Adopted are consistent with City Regulations. 25.00% 25.00% Site Plans, Variances, Plats _ Work with other agencies to provide comments and public input FY 12 -13 on items review by the Planning and Zoning Commission and the City Council, as well as other Actual Actual Budget committees and taskforce groups that may be required from time to time. Implement policy Budget Difference issues that Council has recommended or mandated. 15.00% 15.00% Comprehensive Planning - Manage, interpret, evaluate, update, and implement the $ 222,280 $ (2,718) 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 20,700 2,629 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 $ 242,980 $ (89) Redevelopment Master Plan and consistent with objectives outlined by the City Council. 100.00%1 100.00% PLANNING AND ZONING The Fiscal Year 2012 -2013 adopted budget for Planning and Zoning is $242,980. This compares to the 2011 -2012 projected expenditures of $243,069, a decrease of $89 or .04 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 364,709 $ 368,224 $ 227,698 $ 224,998 $ 222,280 $ (2,718) Operating Expenses 15,794 41,825 20,452 18,071 20,700 2,629 Capital Outlay - - - - - - Total $ 380,503 $ 410,049 $ 248,150 $ 243,069 $ 242,980 $ (89) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Decrease due to health insurance. $ (2,718) 2. Operating Expenses - Net increase mainly due to legal ads and supplies. $ 2,629 3. Capital Outlay - No capital outlay requested for FY 2012 -13 $ - 76 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE UNITY DEVELOPMENT * Additional compensation is reflected in the Airport Fund budget. 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 $ 167,340 $ 167,340 750 PAY 11,405 POSITION RANGE GRADE Growth Management Director 65,104 / 123,464 81 Growth Management Manager 43,030 / 89,967 67 Environmental Planner 39,783 / 79,218 64 Zoning Technician 30,797 / 61,323 33 Community Development Director * 65,104 / 123,464 81 Senior Planner 43,030 / 89,967 67 Planner 30,797 / 61,323 33 Environmental Technician 30,797 / 69,218 33 * Additional compensation is reflected in the Airport Fund budget. 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 $ 167,340 $ 167,340 750 750 11,405 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget 10 -11 11 -12 12 -13 11 -12 12 -13 1.00 0.00 0.00 $ - $ - 1.00 0.00 0.00 - - 1.00 0.00 0.00 - - 1.00 0.00 0.00 - - 0.00 0.00 0.00 8,781 8,781 0.00 1.00 1.00 67,922 67,922 0.00 1.00 1.00 43,894 43,894 0.00 1.00 1.00 46,743 46,743 4.00 3.00 3.00 * Additional compensation is reflected in the Airport Fund budget. 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 $ 167,340 $ 167,340 750 750 11,405 11,405 14,349 14,349 120 120 19,975 17,897 10,340 9,648 69 69 650 702 $ 224,998 $ 222,280 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PLANNING AND ZONING Code: 010080 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 274,026 275,642 238,654 167,340 167,340 167,340 511400 Overtime 721 708 1,486 750 750 750 512100 FICA Taxes 19,831 20,108 17,379 12,868 11,406 11,405 512215 Clothing Allowance 0 0 0 120 120 120 512225 Deferred Compensation 24,717 24,871 21,612 15,139 14,349 14,349 512301 Group Health Insurance Premium 33,455 35,120 21,578 20,423 19,975 17,897 512305 Dependant Health Ins Premium 11,021 10,923 10,435 10,339 10,339 9,648 512309 Employee Assistance Program 109 115 81 69 69 69 512400 Worker's Comp Insurance 829 737 453 650 650 702 TOTAL PERSONAL SERVICES 364,709 368,224 311,678 227,698 224,998 222,280 OPERATING EXPENDITURES 533100 Professional Services 0 0 300 0 0 0 533120 Consultants 0 27,949 24,210 7,500 7,000 7,000 534000 Travel and Per Diem 1,177 591 440 0 0 0 534101 Telephone 449 579 573 550 650 500 534105 Cellular Telephone 599 682 423 235 235 250 534110 Internet Services 153 162 162 162 162 200 534120 Postage 1,226 509 570 600 450 500 534130 Express Mail 264 235 98 100 0 200 534620 R & M- Vehicles 63 58 3 325 400 500 534630 R & M- Office Equipment 2,373 2,671 3,389 2,680 3,100 3,250 534700 Printing and Binding 299 0 44 0 0 0 534910 Clerk of Court Filing Fees 0 0 0 0 0 200 534920 Legal Ads 5,176 4,730 3,492 4,500 4,000 5,000 535200 Departmental Supplies 1,864 354 1,230 1,350 1,100 1,300 535210 Computer Supplies 618 1,039 771 1,000 0 500 535260 Gas and Oil 595 563 287 1,100 900 900 535270 Uniforms & Shoes 0 0 0 0 74 200 535410 Dues and Memberships 553 588 593 100 0 0 535420 Books and Publications 0 695 74 250 0 200 535450 Training and Education 385 420 1,050 0 0 0 TOTAL OPERATING EXPENDITURES 15,794 41,825 37,709 20,452 18,071 20,700 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL PLANNING AND ZONING 380,503 410,049 349,387 248,150 243,069 2429980 78 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS e Fiscal Year 2012 -2013 Adopted budget for Police Department as a whole is $4,199,206. This compares to the 2011- 12 projected expenditures of $4,354,885, a decrease of $155,679 or 3.6 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly from pension and personnel changes. $ (133,888) 2. Operating Expenses - Decrease due to janitorial services, vehicle maintenance and gas & oil charges $ (18,414) 3. Capital Outlay - No Capital Outlay Requested for FY 12 -13 $ (3,377) Sebastian Police Department Cost Allocation Code Enforcement Police Dispatch 4% Administration 12% 14% Investigations 16% Police Operations 54% 79 Amended Projected Adopted FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 FY 12/13 Actual Actual Actual Budget Expenditures Budget Difference 1 Services $4,522,304 $4,531,182 $4,577,427 $3,996,037 $3,909,143 $3,775,255 $ (133,888) ,ig Expenses 396,470 400,949 451,677 433,358 442,365 423,951 (18,414) Outlay 80,809 36,032 44,078 - 3,377 - (3,377) $4,999,583 $4,968,163 $5,073,182 $4,429,395 $4,354,885 $4,199,206 $ (155,679) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net decrease mainly from pension and personnel changes. $ (133,888) 2. Operating Expenses - Decrease due to janitorial services, vehicle maintenance and gas & oil charges $ (18,414) 3. Capital Outlay - No Capital Outlay Requested for FY 12 -13 $ (3,377) Sebastian Police Department Cost Allocation Code Enforcement Police Dispatch 4% Administration 12% 14% Investigations 16% Police Operations 54% 79 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI CONSOLIDATED POLICE DEPARTMENT 2009 2010 2011 2012 2012 2013 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES $ 965,085 $ 671,784 $ 649,180 $ 536,269 $ 526,981 $ 501,230 OPERATING EXPENDITURES 130,694 107,640 112,909 111,908 100,186 103,685 CAPITAL OUTLAY 2,531 9,000 - - $ 1,095,779 $ 781,955 $ 771,089 $ 648,177 $ 627,167 $ 604,915 TOTAL POLICE OPERATIONS PERSONAL SERVICES $ 2,379,437 $ 2,319,598 $ 2,395,856 $ 2,172,022 $ 2,114,834 $ 2,060,690 OPERATING EXPENDITURES 155,811 183,270 224,205 202,835 215,875 193,135 CAPITAL OUTLAY 71,727 31,731 31,925 - - - $ 2,606,975 $ 2,534,599 $ 2,651,986 $ 2,374,857 $ 2,330,709 $ 2,253,825 TOTAL POLICE DETECTIVE PERSONAL SERVICES $ 572,907 $ 954,641 $ 912,574 $ 662,120 $ 600,680 $ 580,024 OPERATING EXPENDITURES 85,903 86,483 89,177 91,102 100,012 98,716 CAPITAL OUTLAY 2,772 1,770 3,153 - 1,381 - $ 661,582 $ 1,042,894 $ 1,004,904 $ 753,222 $ 702,073 $ 678,740 TOTAL POLICE DISPATCH PERSONAL SERVICES $ 485,844 $ 473,307 $ 479,980 $ 485,710 $ 524,693 $ 489,592 OPERATING EXPENDITURES 3,615 2,449 5,899 6,945 6,862 7,735 CAPITAL OUTLAY 6,310 - - 1,996 $ 495,769 $ 475,756 $ 485,879 $ 492,655 $ 533,551 $ 497,327 TOTAL POLICE CODE ENFORCEMENT PERSONAL SERVICES $ 119,031 $ 111,852 $ 139,837 $ 139,916 $ 141,955 $ 143,719 OPERATING EXPENDITURES 20,447 21,107 I9,487 20,568 19,430 20,680 CAPITAL OUTLAY - - - TOTAL $ 139,478 $ 132,959 $ 159,324 $ 160,484 $ 161,385 $ 164,399 TOTALS PERSONAL SERVICES $ 4,522,304 $ 4,531,182 $ 4,577,427 $ 3,996,037 $ 3,909,143 $ 3,775,255 OPERATING EXPENDITURES 396,470 400,949 451,677 433,358 442,365 4239951 CAPITAL OUTLAY 80,809 36,032 44,078 - 3,377 $ 4,999,583 $ 4,968,163 $ 5,073,182 $ 4,429,395 1 $ 4,354,885 S 4,199,206 TOTAL =CITY F SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2012 ACCOMPLISHMENTS ✓ Completed citizen's academy. ✓ 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. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ 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 TY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Civic meetings attended 20 50 58 55 60 Policies reviewed 80 41 50 50 1 50 Unit staff meetings attended 10 15 15 15 20 Senior staff meetings attended 40 40 50 40 50 Staff inspections performed 5 6 4 7 4 Computerized statistical reviews 12 12 12 12 12 Crime Prevention Information needs 5 54 82 60 85 Youth & Bike Safety Events 2 12 16 13 15 Community Events 3 50 60 55 60 Background Investigations 10 22 17 25 20 Recruitment Functions 2 30 48 30 25 Training Assistance 4 23 24 25 24 Internal Investigations 3 1 3 2 3 Conduct 40 hrs of training for officers 41 40 36 40 36 Conduct training for civilian employees 10 23 19 23 19 Recruiting and promotional Activities 3 8 5 8 5 Number of citations processed 1438 864 1127 950 1000 Number of warnings processed 3411 3233 2925 3556 4000 Number of reports processed 2352 2202 1995 2422 2400 Number of parking citations processed 50 87 215 95 100 Number of trespass warnings processed 92 62 215 68 100 Fingerprints taken 1 262 1 213 1 196 234 100 Statistical reports completed 1 35 1 35 1 35 1 35 35 PROGRAM BUDGET DESCRIPTION FOR POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY 11112 12113 32.00% 35.00% General Mannement - 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% 4.00% Professional Standards - Oversee all internal affairs investigations and conduct two staf inspections during the year. Oversee all background investigations. Insure that accreditation standards are followed and documented. 5.00% 3.00% Staff Inspections 25.00% 28.00% Records Manazement - Processing, distributing and entering incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management for the Divisions of the Police Department. 10.00% 15.00% Citizen Requests - Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers with information when requested, signing for, processing and entering subpoenas. Providing records information to citizens in person or by phone. 8.00% 5.00% Reporting - Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update pin map. 5.00% 2.00% Fingerprinting - Fingerprint residents when requested. 10.00% 8.00% Administrative - Mail correspondence to housewatch participants and to program donors, collect] copy fees, signoff citation fees and alarm fees. 100.00% 100.00% 82 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for Police Administration is $604,915. This compares to the 2011 -2012 projected expenditures of $627,167, a decrease of $22,252 or 3.5 %. Projected Adopted PAY FULL TIME EQUIVALENTS Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 965,085 $ 671,784 $ 649,180 $ 536,269 $ 526,981 $ 501,230 $ (25,751) Operating Expenses 130,694 107,640 112,909 111,908 100,186 103,685 3,499 Capital Outlay - 2,531 9,000 - - - - Total $ 1,095,779 $ 781,955 $ 771,089 $ 648,177 $ 627,167 $ 604,915 $ (22,252) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 projected expenditures: Difference 1. Personal Services - Net decrease mainly due reduction in wages and health insurance. $ (25,751) 2. Operating Expenses - Net increase mainly due to the Greer donation account and office equipment maintenance. $ 3,499 3. Capital Outlay - No approved capital outlay for FY 2012 -2013 $ - PERSONAL SERVICES SCHEDULE 83 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 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 54,858 54,858 Records Specialist lI 28,196 / 59,662 29 1.00 1.00 1.00 28,160 27,663 Clerical Assistant II 24,252 / 54,508 23 2.00 2.00 2.00 76,812 72,060 7.00 7.00 7.00 $ 375,979 $ 369,307 Overtime 900 500 FICA Taxes 27,859 27,314 Clothing Allowance 1,080 1,080 Deferred Compensation 16,874 16,274 Chapter I85 Pension 41,894 36,965 Group Health Insurance Premium 40,825 32,448 Dependant Health Ins Premium 15,885 12,844 Employee Assistance Program 138 161 Worker's Comp Insurance 3,447 4,337 Total Personal Services $ 524,881 $ 501,230 83 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE POLICE ADMINISTRATION Code: 010041 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 569,971 371,728 361,524 376,442 375,979 369,307 511300 Temporary Salaries 41,589 48 0 0 0 0 511400 Overtime 3,395 118 1,456 3,000 3,000 500 512100 FICA Taxes 45,791 27,313 26,567 29,424 27,859 27,314 512215 Clothing Allowance 2,046 1,125 1,080 1,080 1,080 1,080 512225 Deferred Compensation 28,231 16,567 15,071 17,002 16,874 16,274 512250 Chapter 185 Retirement 184,387 47,687 45,895 42,590 41,894 36,965 512251 Chapter 185 State Shared Revenue 0 134,852 133,477 0 0 0 512301 Group Health Insurance Premium 56,302 47,264 42,045 44,932 40,825 32,448 512305 Dependant Health Ins Premium 19,544 19,233 18,478 18,138 15,885 12,844 512309 Employee Assistance Program 201 161 131 161 138 161 512400 Worker's Comp Insurance 13,628 5,688 3,456 3,500 3,447 4,337 TOTAL PERSONAL SERVICES 965,085 671,784 649,180 536,269 526,981 501,230 OPERATING EXPENDITURES 533100 Professional Services 0 3,000 2,676 2,500 500 600 533400 Other Contractual Services 21,624 0 0 0 0 0 533415 Janitorial Services 19,284 16,740 11,420 11,520 11,520 0 534000 Travel and Per Diem 2,881 0 0 0 0 0 534101 Telephone 10,919 10,930 11,605 8,280 11,000 11,000 534105 Cellular Telephone 1,257 1,166 1,354 1,350 1,350 1,380 534110 Internet Services 976 1,031 1,034 1,035 1,200 1,200 534120 Postage 1,353 1,218 1,204 952 1,000 1,000 534310 Electric 35,300 31,756 30,237 30,215 31,345 31,675 534320 Water /Sewer 2,762 2,247 2,895 2,865 2,900 3,000 534500 Insurance 4,681 131 5,467 4,700 131 131 534610 R& M- Buildings 0 264 0 400 0 0 534620 R & M- Vehicles 1,598 1,354 654 2,000 1,200 1,200 534630 R & M - Office Equipment 2,294 22,260 26,398 26,791 25,000 30,809 534640 R & M- Operating Equipment 0 213 128 0 440 2,640 534650 R & M -Radio 515 0 0 100 50 100 534800 Promotional Activities 815 423 586 500 500 500 534820 Designated Expenditure (Greer Donation) 3,243 275 2,916 6,000 0 6,000 535200 Departmental Supplies 6,324 4,618 3,963 4,000 3,800 3,800 535210 Computer Supplies 1,908 1,685 2,129 2,400 1,300 1,700 535230 Small Tools and Equipment 204 0 163 400 200 200 535260 Gas and Oil 7,667 6,703 6,573 4,000 5,000 4,950 535270 Uniforms and Shoes 708 456 287 400 250 300 535410 Dues and Memberships 1,466 1,170 1,220 1,500 1,500 1,500 535420 Books and Publications 118 0 0 0 0 0 535450 Training and Education 2,797 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 130,694 107,640 112,909 111,908 100,186 103,685 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 2,531 9,000 0 0 0 TOTAL CAPITAL OUTLAY 0 2,531 9,000 0 0 0 TOTAL POLICE ADMINISTRATION 1 1,095,779 1 781,955 1 771,089 1 648,177 1 627,167 1 604,915 84 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS ✓ Provided directed patrol to deter crime and ensure public safety. ✓ Enforced laws and ordinances while maintaining a community policing philosophy. ✓ Provided advanced and professional development training. ✓ Reorganized and restructured personnel and personnel assignments to maximize service. FISCAL YEAR 2013 GOALS AND OBJECTIVES City goal: Quality of Life ➢ Continue directed patrols to deter crime and ensure public safety. ➢ Continue to enforce laws and ordinances while maintaining a community policing philosophy. ➢ Maximize in -house training and grant training to augment limited resources. ➢ Continue to evaluate personnel assignments to maximize level of service. ➢ Continually evaluate asset needs to conserve expenditures. ➢ Replace specialty unit positions as staffing permits. ➢ Continue to participate in Florida Buckle Up and DUI Enforcement Waves. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Traffic Stops 4,636 3,988 5,783 5,500 6,072 Officer Initiated Activity 28,977 35,199 45,039 40,000 47,290 Traffic Enforcement 347 3,485 5,111 3,800 5,366 Parking Enforcement 218 285 68 500 71 Alarms 602 522 517 600 542 Written Warnings Traffic Stops 3,145 3,233 4,558 3,600 4,785 Calls for Service 42,068 48,159 58,612 55,000 61,542 Vehicle check points 1 0 0 2 0 Buckle up and DUI enforcement waves 3 4 4 4 4 K -9 usage reports 148 175 84 200 88 K -9 training days 41 52 52 52 52 Child safety seat programs 54 7 14 10 16 Boat safety inspections 7 3 23 150 30 85 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE OPERATIONS DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 30.00% 32.00% Calls for Service - respond to estimated 40,000 - 45,000 calls for service. 15.00% 15.000 Traffic Stops and Citations - Conduct an estimated 6,000 traffic stops and issue an estimated 2,500 citations and 3,500 warnings. 5.00% 5.00% Investigations - Conduct vehicle crash investigations. 2.50% 3.00% Criminal Transportation - Transport arrested adults and juveniles to respective detention facilities. 1.50% 2.00% Trainine and Professional Development - Provide a minimum of 40 hours of training to all members of the division. 30.00% 25.00% 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% 13.00% K -9 Unit - Responsible for directed patrol and request for officer assists. 1.00% 2.50% Motorcycle/Traffic Unit - Criminal and non - criminal traffic law enforcement and accident investigations 2.50% 2.50% Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. 100.00%1 100.00% 0 POLICE OPERATIONS DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Police Operations Division is $2,253,825. This compares to the 2011 -2012 proj nditures of $2,330,709, a decrease of $76,884 or 3.3 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: 1. Personal Services - Net decrease due to pension changes, health insurance and workers compensation. 2. Operating Expenses - Net decrease mainly due to vehicle maintenance and gas and oil charges 3. Capital Outlay - No approved Capital Outlay for FY 2012 -2013 :. Adopted FY 12 -13 Budget Difference $ 2,060,690 $ (54,144) 193,135 (22,740) 0 0 $ 2,253,825 $ (76,884) Difference $ (54,144) $ (22,740) Amended Projected FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 Actual Actual Actual Budget Expenditures Personal Services $ 2,379,437 $ 2,319,598 $ 2,395,856 $ 2,172,022 $ 2,114,834 Operating Expenses 155,811 183,270 224,205 202,835 215,875 Capital Outlay 71,727 31,731 31,925 0 0 Total $ 2,606,975 $ 2,534,599 $ 2,651,986 $ 2,374,857 $ 2,330,709 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: 1. Personal Services - Net decrease due to pension changes, health insurance and workers compensation. 2. Operating Expenses - Net decrease mainly due to vehicle maintenance and gas and oil charges 3. Capital Outlay - No approved Capital Outlay for FY 2012 -2013 :. Adopted FY 12 -13 Budget Difference $ 2,060,690 $ (54,144) 193,135 (22,740) 0 0 $ 2,253,825 $ (76,884) Difference $ (54,144) $ (22,740) ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE LICE OPERATIONS DIVISION 2 officers, 2 sergeants longevity 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 10 -11 11 -12 12 -13 Captain 57,428 / 103,722 74 1.00 0.00 0.00 Sergeants 46,980 / 105,594 30 4.00 4.00 4.00 Officers 37,148 / 83,494 27 22.00 23.00 23.00 Part -time Officer 0.50 0.50 0.50 27.50 27.50 27.50 2 officers, 2 sergeants longevity 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 11 -12 12 -13 295,375 286,237 287,753 293,976 917,986 992,744 30,500 30,000 $ 1,236,239 $ 1,316,720 130,800 130,000 103,517 109,445 14,130 14,580 295,375 286,237 149,650 141,951 28,000 27,851 576 622 46,719 33,284 $ 2,005,006 $ 2,060,690 FCITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET POLICE OPERATIONS Code: 010043 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 1,505,975 1,399,126 1,468,186 1,321,494 1,286,720 1,286,720 511300 Temporary Salaries 5,545 10,451 28,067 24,000 30,500 30,000 511400 Overtime 166,768 157,043 136,706 130,800 130,800 130,000 512100 FICA Taxes 127,022 118,900 123,087 105,134 109,503 109,445 512215 Clothing Allowance 15,323 14,062 14,558 14,580 14,040 14,580 512250 Chapter 185 Retirement 299,147 383,315 394,613 320,957 313,272 286,237 512301 Group Health Insurance Premium 182,282 167,507 153,185 175,545 152,054 141,951 512305 Dependant Health Ins Premium 31,363 27,130 32,803 32,171 30,650 27,851 512309 Employee Assistance Program 645 588 620 622 576 622 512400 Worker's Comp Insurance 45,367 41,476 44,031 46,719 46,719 33,284 TOTAL PERSONAL SERVICES 2,379,437 2,319,598 2,395,856 2,172,022 2,114,834 2,060,690 OPERATING EXPENDITURES 533500 Investigations 183 0 0 0 0 0 534105 Cellular Telephone 2,953 1,741 1,906 1,400 2,100 2,000 534110 Internet Access 6,399 7,764 7,558 7,835 7,835 7,835 534120 Postage 0 99 219 100 100 100 534130 Express Mail Charges 536 295 49 100 0 0 534620 R & M- Vehicles 20,721 25,152 39,052 26,500 48,000 30,000 534630 R & M - Office Equipment 1,025 196 597 500 500 500 534640 R & M- Operating Equipment 7,197 9,748 7,020 6,000 6,000 6,000 534650 R & M -Radio 1,801 1,411 1,648 1,500 600 600 534810 K -9 Expenditures 3,095 4,173 6,807 2,000 2,000 2,000 535200 Departmental Supplies 10,467 7,294 9,198 11,000 5,000 5,000 535210 Computer Supplies 1,629 4,785 1,255 1,000 600 600 535230 Small Tools and Equipment 499 3,164 416 1,500 1,500 1,500 535260 Gas and Oil 81,700 95,820 131,221 130,000 130,000 125,500 535270 Uniforms and Shoes 15,737 20,690 16,263 12,500 11,000 11,000 535275 Safety Equipment 845 494 616 500 640 500 535420 Books and Publications 1,024 426 380 400 0 0 TOTAL OPERATING EXPENDITURES 155,811 183,270 224,205 202,835 215,875 193,135 CAPITAL OUTLAY 606400 Vehicles and Equipment 71,727 31,731 31,925 0 0 0 TOTAL CAPITAL OUTLAY 71,727 31,731 31,925 0 0 0 TOTAL POLICE OPERATIONS DIVISION 2,606,975 2,534,599 2,65I,986 2,374,857 2,330,709 2,253,825 88 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE POLICE DETECTIVE DIVISION The Investigators assigned to this division work on cases involving crimes against persons, crimes against property and general investigations, including narcotic and vice investigations. The I.D. Technician is the custodian of the evidence /property room and processes crime scenes for evidence. The Community Policing Officer and Crossing Guards are also accounted for within this Division. A primary focus of this Division is to nurture cooperation with other law enforcement agencies and to foster community involvement and promote awareness events. FISCAL YEAR 2012 ACCOMPLISHMENTS ✓ Provided for efficient and diligent investigations ✓ Maintained accurate case assignment tracking ✓ Achieved inter - agency cooperation with investigations overlapping in jurisdiction ✓ Maintained high visibility with Home Owner's Associations and neighborhood safety programs ✓ Had successful Safety awareness events such as National Night Out and Citizen's Academy. FISCAL YEAR 2013 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Provide citizen's with diligent and thorough investigations ➢ Continue to foster cooperation with other jurisdictions ➢ Maintain a high level of service to Home Owner's Associations and promote Neighborhood Watch Programs ➢ Maintain a higher than average clearance rate. CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Burglary Investigations 193 194 277 215 280 Assault Investigations 247 251 275 300 280 Sexual Assault Investigations 17 18 11 20 20 Vehicle Theft Investigation 16 21 26 25 25 Robbery Investigations 1 10 2 20 5 Larceny Investigations 706 770 802 800 800 Juvenile Arrests 1 58 63 58 125 75 Murder /Attempted Murder Investigations 1 0 1 1 1 0 1 1 1 PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 37.00% 45.00% Investigations - Investigate reported criminal offenses, complete reports on same, conduc interviews, review and assist in the prosecution of suspects. 10.00% 12.00% On Scene Investigations - Perform on -scene investigations and process crime scenes. 5.00% 10.00% 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. 18.00% n/a School Programs - Instruction on drug and gang and aggression resistance. 10.00% 13.00% Community Meetings /Community Policing 5.00% 5.00% Backgrounds 100.00%1 100.00% •O CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET POLICE DETECTIVE DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Police Detectives is $678,740. This compares to the 2011 -2012 proj ►ditures of $702,073, a decrease of $23,333 or 3.3% Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net decrease due to reducing Crossing Guard hours and health insurance. $ (20,656) 2. Operating Expenses - Net decrease mainly due to an increase in gas & oil and reduction in investigations. $ (1,296) 3. Capital Outlay -No Capital Purchases for FY 2012 -13. $ (1,381) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION PAY POSITION Amended Projected Adopted Investigators 37,148 / 83,494 FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 27 5.00 5.00 5.00 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 572,907 $ 954,641 $ 912,574 $ 662,120 $ 600,680 $ 580,024 $ (20,656) Operating Expenses 85,903 86,483 89,177 91,102 100,012 98,716 (1,296) Capital Outlay 2,772 1,770 3,153 - 1,381 - (1,381) Total $ 661,582 $ 1,042,894 $ 1,004,904 $ 753,222 $ 702,073 $ 678,740 $ (23,333) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net decrease due to reducing Crossing Guard hours and health insurance. $ (20,656) 2. Operating Expenses - Net decrease mainly due to an increase in gas & oil and reduction in investigations. $ (1,296) 3. Capital Outlay -No Capital Purchases for FY 2012 -13. $ (1,381) PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION PAY POSITION RANGE Sergeants 46,980 / 105,594 Investigators 37,148 / 83,494 Evidence Technician 30,797 / 59,219 School Resource Officer 37,148 / 83,494 Community Policing Officer 37,148 / 83,494 Crossing Guards Temp 91 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 30C 1.00 0.00 0.00 - 27 5.00 5.00 5.00 250,526 251,035 33 1.00 1.00 1.00 30,578 30,579 27 1.00 0.00 0.00 - 27 1.00 1.00 1.00 63,467 63,467 4.00 4.00 5.00 48,600 43,200 14.00 11.00 12.00 $ 393,171 $ 388,281 Overtime 26,000 26,000 FICA Taxes 32,115 31,740 Clothing Allowance 7,240 7,240 Deferred Compensation 2,752 2,752 Chapter 185 Retirement 75,138 66,398 Group Health Insurance Premium 46,890 41,809 Dependant Health Ins Premium 6,613 6,261 Employee Assistance Program 161 161 Worker's Comp Insurance 10,600 9,382 Total Personal Services $ 600,680 $ 580,024 91 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE POLICE DETECTIVE DIVISION Code: 010047 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 368,507 554,841 544,394 344,749 344,571 345,081 511300 Temporary Salaries 0 44,071 42,549 44,000 48,600 43,200 511400 Overtime 35,559 50,559 36,641 52,000 26,000 26,000 512100 FICA Taxes 30,350 47,643 46,045 45,088 32,115 31,740 512215 Clothing Allowance 6,042 8,502 7,295 8,040 7,240 7,240 512225 Deferred Compensation 3,734 2,785 2,933 2,662 2,752 2,752 512250 Chapter 185 Retirement 65,126 139,738 135,034 81,149 75,138 66,398 512301 Group Health Insurance Premium 34,870 55,103 51,722 41,938 46,890 41,809 512305 Dependant Health Ins Premium 15,735 28,930 24,962 26,036 6,613 6,261 512309 Employee Assistance Program 144 192 180 161 161 161 512400 Worker's Comp Insurance 12,840 22,277 20,819 16,297 10,600 9,382 TOTAL PERSONAL SERVICES 572,907 954,641 912,574 662,120 600,680 580,024 OPERATING EXPENDITURES 533100 Professional Services 63,505 53,428 53,428 55,491 55,491 56,495 533500 Investigations 759 2,581 616 1,500 5,000 1,500 534000 Travel and Per Diem 0 1,237 2,070 3,000 5,000 5,000 534I05 Cellular Telephone 2,132 1,946 1,975 1,170 1,430 1,430 534115 On -line Services 780 925 900 900 650 900 534130 Express Mail Charges 299 192 230 400 50 100 534400 Rent/Leases 0 391 391 391 391 391 534620 R & M- Vehicles 2,461 1,978 1,434 2,500 2,500 2,500 534630 R & M - Office Equipment 0 0 0 200 200 200 534640 R & M- Operating Equipment 0 0 23 100 100 100 534650 R & M -Radio 657 76 0 100 100 100 534800 Promotional Activities 0 0 1,716 600 600 500 535200 Departmental Supplies 5,645 3,682 5,513 4,500 4,500 4,500 535210 Computer Supplies 711 1,978 828 1,200 500 1,000 535230 Small Tools and Equipment 910 1,387 1,235 1,000 1,000 1,000 535260 Gas and Oil 7,377 10,825 11,185 13,000 15,000 16,500 535270 Uniforms and Shoes 399 2,272 2,472 1,500 1,000 1,000 535275 Safety Equipment 0 50 113 200 200 200 535410 Dues and Memberships 150 200 400 300 300 300 535420 Books and Publications 118 85 0 50 0 0 535450 Training and Education 0 3,250 4,648 3,000 6,000 5,000 TOTAL OPERATING EXPENDITURES 85,903 86,483 89,177 91,102 100,012 98,716 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,772 1,770 3,153 0 1,381 0 TOTAL CAPITAL OUTLAY 2,772 1,770 3,153 0 1,381 0 TOTAL POLICE DETECTIVE DIVISION 1 661,582 1 1,042,894 1 1,004,904 1 753,222 1 702,073 1 678,740 01) ITY OF SEBASTIAN, FLORIDA 2012/2013 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 2012 ACCOMPLISHMENTS • Received and dispatched calls for service in a timely and professional manner. • Provided accurate and timely dispatch services to department members. • Provided appropriate and professional training to all dispatchers. • Initiated compliance with new dispatcher certification requirements. FISCAL YEAR 2013 GOALS AND OBJECTIVES ✓ Continue to receive and dispatch calls for service in a timely and professional manner. ✓ Continue to provide accurate and timely dispatch services to department members. ✓ Provide appropriate and professional training to all dispatchers. ✓ Maintain current staffing allocation and recruit as necessary for replacement staff. ✓ Work toward full compliance with new dispatcher certification requirements. PERFORMANCE MEASURES PROGRAM BUDGET Actual Actual Actual Projected Projected Performance Indicators 2008/2009 2009/2010 2010/2011 2011/2012 2012/2013 911 Calls Received 5,541 6,924 8,021 8,000 8,200 Code Violation Calls Received 3,212 6,524 6,488 7,000 6,500 Total Calls Received 42,068 49,006 58,612 55,000 60,000 Calls Per Dispatcher 5,259 4,900 6,512 5,500 6,000 PROGRAM BUDGET DESCRIPTION FOR POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 10/11 12113 50.00% 55.00% Dispatch - Receive and dispatch calls for police services, including felony in progress and emergency calls. Supply information to officers and callers. Record police action taken on calls 20.00% 28.00% Calls - Receive complaint calls from public and emergency 911 calls 20.00% 13.50% Information Retrieval - Check auto tags, VIN'S, individuals, articles through the automated in- house records system and FCIC/NC1C systems. Send and receive LETS and fax messages. 7.00% 1.00% Code Enforcement - Receive, document and dispatch code enforcement complaints. 3.00% 2.50% Training and Professional Development. 100.00% 100.00% ley CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for Police Dispatch is $497,327. This compares to the 2011 -2012 proj expenditures of $533,551 a decrease of $36,224 or 6.8 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Decrease due to overtime and health insurance. $ (35,101) 2. Operating Expenses - Increase for travel and training. $ 873 3. Capital Outlay - No Capital Outlay approved for FY 2012 -2013 $ (1,996) PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Amended Projected Adopted FY 08 -09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 FY 12/13 Expenditure Budget Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 485,844 $ 473,307 $ 479,980 $ 485,710 $ 524,693 $ 489,592 $ (35,101) Operating Expenses 3,615 2,449 5,899 6,945 6,862 7,735 873 Capital Outlay 6,310 - - - 1,996 - (1,996) Total $ 495,769 $ 475,756 $ 485,879 $ 492,655 $ 533,551 $ 497,327 $ (36,224) Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Decrease due to overtime and health insurance. $ (35,101) 2. Operating Expenses - Increase for travel and training. $ 873 3. Capital Outlay - No Capital Outlay approved for FY 2012 -2013 $ (1,996) PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 Communications Supervisor 36,852 / 73,340 39 1.00 1.00 1.00 $ 58,000 $ 58,000 Communication Technician 28,196 /63,373 29 8.00 8.00 8.00 261,000 262,000 Communication Technician (Part -time) 0.50 0.50 0.50 28,000 28,000 9.50 9.50 9.50 $ 347,000 $ 348,000 Overtime 48,000 30,000 FICA Taxes 29,522 28,068 Deferred Compensation 33,210 31,500 Group Health Insurance Premium 55,055 43,780 Dependant Health Ins Premium 11,095 7,473 Employee Assistance Program 231 230 Worker's Comp Insurance 580 541 Total Personal Services $ 524,693 $ 489,592 94 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Bud et 511200 Regular Salaries 316,992 310,523 306,487 338,500 347,000 348,000 511400 Overtime 40,775 42,743 58,259 22,000 48,000 30,000 512100 FICA Taxes 26,590 26,293 26,835 27,578 29,522 28,068 512225 Deferred Compensation 32,008 30,569 31,016 30,195 33,210 31,500 512301 Group Health Insurance Premium 57,227 52,995 46,031 55,605 55,055 43,780 512305 Dependant Health Ins Premium 11,032 9,146 10,570 11,045 11,095 7,473 512309 Employee Assistance Program 205 194 198 207 231 230 512400 Worker's Comp Insurance 1,015 844 584 580 580 541 TOTAL PERSONAL SERVICES 485,844 473,307 479,980 485,710 524,693 489,592 OPERATING EXPENDITURES 534000 Travel and Per Diem 60 0 600 500 500 1,000 534105 Cellular Telephone 299 202 233 235 235 235 534110 Internet Access 0 0 157 560 500 500 534630 R & M- Office Equipment 0 316 2,305 2,850 2,850 2,850 534640 R & M- Operating Equipment 44 273 149 100 100 100 534650 R & M- Radios 461 419 212 300 200 300 534800 Promotional Activities 0 0 81 0 100 100 535200 Departmental Supplies 1,286 1,013 954 750 750 750 535210 Computer Supplies 893 134 566 900 900 900 535230 Small Tools and Equipment 360 0 0 0 0 0 535410 Dues and Memberships 212 92 222 250 227 250 535450 Training and Education 0 0 420 500 500 750 TOTAL OPERATING EXPENDITURES 3,615 2,449 5,899 6,945 6,862 7,735 CAPITAL OUTLAY 606400 Vehicles and Equipment 6,310 0 0 0 1,996 0 TOTAL CAPITAL OUTLAY 6,310 0 0 0 1,996 0 TOTAL POLICE DISPATCH UNIT 495,769 475,756 485,879 492,655 533,551 497,327 n r CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2012 ACCOMPLISHMENTS ✓ Responded efficiently and effectively to ordinance violations ✓ Investigated and Followed up on non- compliance complaints ✓ Used both proactive and reactive approach to all code violations ✓ Educated citizens on city ordinances ✓ Maintained a high rate of compliance FISCAL YEAR 2013 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Take a "community policing" approach to code violations ➢ Continue to educate the community on city ordinances ➢ Work on effeciency in and compliance with cronic violators. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Water Violations 57 N/A N/A 25 25 Code Violations 2,041 1,730 1,517 3,500 1,800 Illegal Signs 299 386 523 700 700 Nuisance Abatement 246 993 283 900 300 Re- inspections n/a n/a 2,155 2,000 2,000 Property Inspections n/a n/a 249 260 270 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OFACTIVITY 11112 12113 61.00% 56.00% Citizen Complaints - Respond to complaints of city ordinance violations and self - initiate code compliance and enforcement. 25.00% 28.00% Re- inspections - Follow up on notices of violations to ensure compliance. 2.00% 1.00% Code Enforcement Board - Provide direct support to Code Enforcement Board for Code Enforcement hearings. 12.00% 15.00% 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% TY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE CODE ENFORCEMENT DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Code Enforcement is $164,399. This compares to the 2011 -2012 Iditures of $161,385, an increase of $3,014 or 1.9% Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net increase due to increase for longevity and health insurance. $ 1,764 2. Operating Expenditures - Net increase mainly due to increased gas & oil costs. $ 1,250 3. Capital Outlay - No Capital Outlay approved in FY 12 -13 budget $ - PERSONAL SERVICES SCHEDULE ICODE ENFORCEMENT DIVISION 300 100 FICA Taxes Amended Projected Adopted FULL TIME EQUIVALENTS Expenditure FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 12 -13 Enforcement Officer 29,874 /67,145 32 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 119,031 $ 111,852 $ 139,837 $ 139,916 $ 141,955 $ 143,719 $ 1,764 Operating Expenses 20,447 21,107 19,487 20,568 19,430 20,680 1,250 Capital Outlay - - - - - - Total $ 139,478 $ 132,959 $ 159,324 $ 160,484 $ 161,385 $ 164,399 $ 3,014 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Net increase due to increase for longevity and health insurance. $ 1,764 2. Operating Expenditures - Net increase mainly due to increased gas & oil costs. $ 1,250 3. Capital Outlay - No Capital Outlay approved in FY 12 -13 budget $ - PERSONAL SERVICES SCHEDULE ICODE ENFORCEMENT DIVISION $ 104,240 $ 106,292 Overtime 300 100 FICA Taxes Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 Enforcement Officer 29,874 /67,145 32 2.00 2.00 2.00 $ 63,939 $ 63,939 nistrative Assistant 35,367/67,071 60 1.00 1.00 1.00 40,301 42,353 3.00 3.00 3.00 $ 104,240 $ 106,292 Overtime 300 100 FICA Taxes 7,983 8,124 Clothing Allowance 240 240 Deferred Compensation 9,409 9,575 Group Health Insurance Premium 18,100 17,695 Dependant Health Ins Premium 431 416 Employee Assistance Program 69 69 Worker's Comp Insurance 1,183 1,208 Total Personal Services $ 141,955 $ 143,719 Administrative Assistant - Longevity October 2012 97 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE CODE ENFORCEMENT DIVISION Code: 010045 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budizet FY 11/12 Proiected FY 12/13 Adopted Budget 511200 Regular Salaries 78,550 73,508 103,898 104,480 104,240 106,292 511400 Overtime 79 87 457 300 300 100 512100 FICA Taxes 5,894 5,507 7,903 8,034 7,983 8,124 512215 Clothing Allowance 0 0 240 240 240 240 512225 Deferred Compensation 7,077 6,624 9,392 9,430 9,409 9,575 512301 Group Health Insurance Premium 24,088 23,278 16,294 13,950 18,100 17,695 512305 Dependant Health Ins Premium 502 490 452 2,230 431 416 512309 Employee Assistance Program 69 61 63 69 69 69 512400 Worker's Comp Insurance 2,772 2,297 1,138 1,183 1,183 1,208 TOTAL PERSONAL SERVICES 119,031 111,852 139,837 139,916 141,955 143,719 OPERATING EXPENDITURES 534000 Travel and Per Diem 947 482 0 500 400 400 534101 Telephone 359 463 458 440 440 440 534105 Cellular Telephone 968 529 469 470 470 470 534I10 Internet Services 77 81 1,001 1,200 1,100 1,100 534120 Postage 6,355 6,130 5,284 3,628 4,000 4,000 534620 R & M- Vehicles 1,268 1,479 1,410 1,400 1,500 1,650 534630 R & M - Office Equipment 663 528 0 300 0 100 534650 R& M -Radio 75 0 0 100 0 100 534910 Clerk of Court Filing Fees 2,158 3,607 3,259 3,800 3,000 3,000 535200 Departmental Supplies 1,550 1,186 556 1,000 500 500 535210 Computer Supplies 179 246 147 300 250 250 535230 Small Tools and Equipment 180 499 90 90 0 0 535260 Gas and Oil 4,409 4,704 6,302 6,350 7,000 7,900 535270 Uniforms and Shoes 363 528 451 300 300 300 535275 Safety Equipment 86 0 0 100 0 0 535410 Dues and Memberships 60 90 60 90 70 70 535450 Training and Education 750 555 0 500 400 400 TOTAL OPERATING EXPENDITURES 20,447 21,107 19,487 20,568 19,430 20,680 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CODE ENFORCEMENT DIVISION 139,478 132,959 159,324 160,484 161,385 164,399 ,ICITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET[ PUBLIC WORKS DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS Fiscal Year 2012 -2013 Adopted budget for Public Works Department as a whole is $3,228,464. pares to the 2011 -2012 projected expenditures of $3,212,149, an increase of $16,315 or .51 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Increase mainly due to adding part -time employees for janitorial work. $ 55,572 2. Operating Expenses - Lower due to budgeting less for supplies and contractual services. $ (140,451) 3. Capital Outlay - Net increase due to purchase of capital items. $ 101,194 PUBLIC WORKS DEPARTMENT COST ALLOCATION Cemetery 4.9% Roads 25.3% Parks 27.1 %� Facilities 7.1% Fleet 4.7% Stormwater 30.9% •• Projected Adopted FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 Actual Actual Actual Expenditures Budget Difference Personal Services $ 2,906,565 $ 2,503,832 $ 2,199,973 $ 2,145,704 $ 2,201,276 $ 55,572 Operating Expenses 1,394,595 988,217 988,177 1,054,439 913,988 (140,451) Capital Outlay 11,221 49,700 13,104 12,006 113,200 101,194 Total $ 4,312,381 $ 3,541,749 $ 3,201,254 $ 3,212,149 $ 3,228,464 $ 16,315 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: Difference 1. Personal Services - Increase mainly due to adding part -time employees for janitorial work. $ 55,572 2. Operating Expenses - Lower due to budgeting less for supplies and contractual services. $ (140,451) 3. Capital Outlay - Net increase due to purchase of capital items. $ 101,194 PUBLIC WORKS DEPARTMENT COST ALLOCATION Cemetery 4.9% Roads 25.3% Parks 27.1 %� Facilities 7.1% Fleet 4.7% Stormwater 30.9% •• ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI CONSOLIDATED PUBLIC WORKS DEPARTMENT 100 2009 2010 2011 2012 2012 2013 Actual Actual Actual Budget Projected Budget ROADS & MAINTENANCE PERSONAL SERVICES $ 1,070,698 $ 758,644 $ 673,724 $ 639,416 $ 617,756 $ 622,687 OPERATING EXPENDITURES 165,296 123,463 113,982 119,303 112,787 108,733 CAPITAL OUTLAY 5,252 32,281 1,665 - - 39,000 $ 1,241,246 $ 914,388 $ 789,371 $ 758,719 $ 730,543 $ 770,420 TOTAL STORMWATER UTILITY PERSONAL SERVICES $ 525,786 $ 596,385 $ 536,240 $ 461,269 $ 464,053 $ 496,889 OPERATING EXPENDITURES 739,766 459,192 489,067 515,353 540,433 405,890 CAPITAL OUTLAY 31024 - - 1,200 - 1,200 $ 1,268,576 $ 1,055,577 $ 977,822 $ 1,004,486 $ 903,979 TOTAL FLEET MANAGEMENT PERSONAL SERVICES $ 174,408 $ 163,773 $ 116,266 $ 173,027 $ 172,118 $ 182,300 OPERATING EXPENDITURES 41,387 34,903 26,550 24,701 23,758 24,466 CAPITAL OUTLAY 2,945 12,000 - 1,006 - TOTAL $ 218,740 $ 210,676 $ 197,728 $ 196,882 $ 206,766 FACILITIES MAINTENANCE PERSONAL SERVICES $ 117,684 $ 115,020 $ 110,977 $ 147,998 $ 150,751 $ 160,541 OPERATING EXPENDITURES 157,442 120,304 113,193 121,426 121,545 114,776 CAPITAL OUTLAY - - - - - 40,000 $ 275,126 $ 235,324 $ 224,170 $ 269,424 $ 272,296 $ 315,317 TOTAL PARKS & RECREATION PERSONAL SERVICES $ 879,834 $ 747,688 $ 677,068 $ 613,540 $ 653,113 $ 652,045 OPERATING EXPENDITURES 268,573 230,091 226,769 226,931 230,408 229,683 CAPITAL OUTLAY - 51419 11,439 11,000 11,000 33,000 $ 1,148,407 $ 983,198 $ 915,276 $ 851,471 $ 894,521 $ 914,728 TOTAL CEMETERY PERSONAL SERVICES $ 138,155 $ 122,322 $ 85,698 $ 125,721 $ 87,913 $ 86,814 OPERATING EXPENDITURES 22,131 20,264 18,616 25,805 25,508 30,440 CAPITAL OUTLAY 7,007 - - 9,000 8,800 TOTAL $ 167,293 $ 142,586 $ 104,314 $ 160,526 $ 122,221 $ 117,254 TOTALS PERSONAL SERVICES $ 2,906,565 $ 2,503,832 $ 2,199,973 $ 2,160,971 $ 2,145,704 $ 2,201,276 OPERATING EXPENDITURES 1,394,595 988,217 988,177 1,033,519 1,054,439 913,988 CAPITAL OUTLAY 11,221 49,700 13,104 12,200 12,006 113,200 $ 4,312,381 $ 3,54I,749 $ 3,201,254 $ 3,206,690 $ 3,212,149 $ 3,228,464 TOTAL 100 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS ✓ Easy Street Park Improvement Completion ✓ Assisted with 4 Chaplins Monument completion ✓ Completed Schumann Park Improvements ✓ Continued regular maintenance of docks, piers, ramps ✓ Continued regular pothole maintenance and road crossing paving ✓ Supervised US# 1 parking improvements FISCAL YEAR 2013 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 PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 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 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR ROADS & MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 30.00% 30.00% Streets and Alleyways - Maintain 156 miles of paved streets. Maintain sixteen (16) municipally FY 10 /11 FY 11/12 owned parking areas. Perform repairs to streets and roadways that are damaged due to FY 12/13 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 I Services $ 1,070,698 $ 758,644 records. Review contracts and construction drawings on City Contract work. Meet with public as $ 639,416 $ 617,756 necessary. Coordinate employee training and education. 40.00% 40.00% Assisting other City Departments - Lift heavy material with cranes, repair roadways and 113,982 119,303 sidewalks following storm damage, transport heavy equipment and supplies to work -sites and 108,733 (4,054) grade parks and ballfields. 100.00% 100.00% - ROADS & MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for the Roads and Maintenance Division is $770,420. This compares to the 2011 -2012 projected expenditures of $730,543, an increase of $39,877 or 5.5 %. (Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures Difference 1. Personal Services - Net increase mainly due to scheduled longevity increases. $ 4,931 2. Operating Expenses - Decrease mainly due to reduced budget for gas & oil. $ (4,054) 3. Capital Outlay - Budgeted capital outlay for new truck bed and pick -up truck. $ 39,000 102 Amended Projected Adopted FY 08 -09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 FY 12/13 Actual Actual Actual Budget Expenditures Budget Difference I Services $ 1,070,698 $ 758,644 $ 673,724 $ 639,416 $ 617,756 $ 622,687 $ 4,931 ig Expenses 165,296 123,463 113,982 119,303 112,787 108,733 (4,054) Outlay 5,252 32,281 1,665 - - 39,000 39,000 $ 1,241,246 $ 914,388 $ 789,371 $ 758,719 $ 730,543 $ 770,420 $ 39,877 (Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures Difference 1. Personal Services - Net increase mainly due to scheduled longevity increases. $ 4,931 2. Operating Expenses - Decrease mainly due to reduced budget for gas & oil. $ (4,054) 3. Capital Outlay - Budgeted capital outlay for new truck bed and pick -up truck. $ 39,000 102 2ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGEZ PERSONAL SERVICES SCHEDULE & MAINTENANCE DIVISION 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 Construction Specialist Longevity June 2012 Supervisor Longevity Nov 2012 CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION Projected PAY Expenditure FULL TIME EQUIVALENTS POSITION RANGE GRADE 10 -11 11 -12 12 -13 Public Works Director 67,708 / 134,822 82 1.00 1.00 1.00 Administrative Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 Maintenance Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 Construction Specialist 31,721 / 71,296 34 1.00 1.00 1.00 Sign/Traffic Technician 26,544 / 59,662 26 1.00 1.00 1.00 Maintenance Worker III 26,544 / 59,662 26 2.00 1.00 1.00 Maintenance Worker II 25,063 / 56,331 24 3.00 3.00 3.00 Maintenance Worker I 23,580 / 53,000 22 1.00 1.00 1.00 12.00 10.00 10.00 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 Construction Specialist Longevity June 2012 Supervisor Longevity Nov 2012 CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION Projected Adopted Expenditure Budget 11 -12 12 -13 $ 78,598 $ 78,598 62,955 62,955 51,057 53,444 44,843 46,266 45,790 45,790 37,202 37,202 94,020 94,020 31,480 31,480 $ 445,945 $ 449,755 6,000 6,000 33,547 33,757 960 960 40,675 41,018 62,725 59,352 14,380 14,939 232 230 13,292 16,676 $ 617,756 $ 622,687 EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Replace Pick -up Truck $ 22,000 $ - $ - $ - $ - $ 22,000 New Truck Bed 17,000 - - - - 17,000 $ 39,000 $ - $ - $ - $ - $ 39,000 103 'CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS & MAINTENANCE DIVISION Code: 010052 104 Amended FY 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Proiected Budget PERSONAL SERVICES 511200 Regular Salaries 755,185 516,635 470,174 446,876 445,945 449,755 511300 Temporary Salaries 10,046 0 0 0 0 0 511400 Overtime 11,558 9,891 7,760 6,000 6,000 6,000 512100 FICA Taxes 57,162 38,435 34,240 34,719 33,547 33,757 512215 Clothing Allowance 1,440 1,200 1,080 960 960 960 512225 Deferred Compensation 67,207 47,387 43,014 40,748 40,675 41,018 512301 Group Health Insurance Premium 102,623 90,113 76,282 71,231 62,725 59,352 512305 Dependant Health Ins Premium 26,634 29,658 24,842 25,358 14,380 14,939 512309 Employee Assistance Program 340 276 253 232 232 230 512400 Worker's Comp Insurance 38,503 25,049 16,079 13,292 13,292 16,676 TOTAL PERSONAL SERVICES 1,070,698 758,644 673,724 639,416 617,756 622,687 OPERATING EXPENDITURES 533150 Engineering Services 228 0 0 0 0 0 533400 Other Contractual Services 4,632 0 200 0 1,500 1,500 533415 Janitorial Services 4,331 558 471 500 475 0 533420 Pest/Weed Control /Mowing 0 864 1,696 2,000 2,000 2,000 534000 Travel and Per Diem 960 389 501 500 500 500 534101 Telephone 8,471 1,875 1,409 1,120 1,120 1,120 534105 Cellular Telephone 4,781 2,429 2,702 2,700 2,580 2,600 534110 Internet Services 654 158 101 101 101 101 534120 Postage 329 163 159 102 102 102 534130 Express Mail Charges 18 0 0 0 0 0 534310 Electric 9,706 2,349 2,621 1,650 3,030 3,060 534320 Water /Sewer 1,061 261 295 305 335 350 534380 Trash Pickup /Hauling, Etc. 6,242 4,997 1,858 3,000 2,000 2,000 534420 Equipment Leases 0 182 180 500 500 500 534620 R & M- Vehicles 22,340 18,311 26,297 20,675 15,000 15,000 534630 R & M- Office Equipment 2,741 1,223 678 1,000 1,000 1,000 534640 R & M- Operating Equipment 16,693 17,787 16,816 18,000 15,000 15,000 534830 Special Events 1,040 1,468 650 2,000 2,000 2,000 534920 Legal Ads 142 155 189 200 200 200 535200 Departmental Supplies 19,969 13,090 12,955 10,500 11,994 12,000 535210 Computer Supplies 874 947 628 400 400 500 535230 Small Tools and Equipment 4,791 4,699 3,570 3,500 2,700 3,000 535260 Gas and Oil 28,523 26,212 25,680 25,750 25,750 20,700 535270 Uniforms and Shoes 2,940 3,121 2,381 1,900 1,600 1,600 535275 Safety Equipment 1,447 1,156 688 1,000 1,000 1,000 535310 Road Materials & Supplies 15,334 12,627 5,782 15,000 15,000 15,000 535350 Cement 4,875 7,518 4,644 6,000 6,000 7,000 535410 Dues and Memberships 445 439 348 450 450 450 535420 Books and Publications 647 180 0 100 100 100 535450 Training and Education 1,082 305 483 350 350 350 TOTAL OPERATING EXPENDITURES 165,296 123,463 113,982 119,303 112,787 108,733 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,252 32,281 1,665 0 0 39,000 TOTAL CAPITAL OUTLAY 5,252 32,281 1,665 0 0 39,000 TOTAL ROADS & MAINTENANCE 1,241,246 914,388 789,371 758,719 730,543 770,420 104 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2012 ACCOMPLISHMENTS • Completed installation of quarter round for 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 Power Line Road project FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue quarter round program ➢ Continue maintenance on collapsed culverts ➢ Continue monitoring the mowing contract ➢ Continue mowing of rear ditches and rights of ways. ➢ Continue working with Applied Aquatics to spray canals. ➢ Inspect drainage complaints as received. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 40,000 30,000 36,900 30,000 30,100 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 280 280 290 280 300 Linear feet Main Ditches reconstructed 45,000 20,000 10,000 10,000 10,000 Road Crossing Pipe Replacements 40 30 15 30 24 105 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 50.00% 50.00% Drainage Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 FY 09 -10 FY 10 /11 miles of large canals. Maintain 50 miles of ditches, swales and side yard ditches. 25.00% 25.00% Catch basins, Manholes and Culverts - Hand clean and mow small drainage ditches. Maintain Actual Actual 280 catch basins and large /small culverts. 10.00% 10.00% General Administration - Preparation of budget, update service records. Maintain equipment $ 596,385 $ 536,240 records. Review contracts and construction drawings on City contract work. Meet with public as $ 464,053 $ Operating Expenses necessary. Coordinate employee training and education. 5.00% 5.00% Buildinll Dept Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits, 540,433 Capital Outlay Driveway Permits, and meeting with-engineers, contractors, and public as necessary. 10.00% 10.00% Capital Projects - Planning, Design, Specifications Consultant Coordination Bidding and - Total Contracts, Construction Management inspections. 100.00% 100.00% $ 977,822 STORMWATER UTILITY DIVISION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for the Stormwater Utility Division is projected expenditures of $1,004,486 a decrease of $100,507 or 10.0 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: s compares to the 2011 -2012 Adopted FY 12/13 dget Difference 496,889 $ 32,836 405,890 (134,543) Amended Projected 903,979 $ FY 08 -09 FY 09 -10 FY 10 /11 FY 11/12 FY 11/12 Actual Actual Actual Budget Expenditures Personal Services $ 525,786 $ 596,385 $ 536,240 $ 461,269 $ 464,053 $ Operating Expenses 739,766 459,192 489,067 515,353 540,433 Capital Outlay 3,024 - - 1,200 - Total $ 1,268,576 $ 1,055,577 $ 1,025,307 $ 977,822 $ 1,004,486 $ Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures: s compares to the 2011 -2012 Adopted FY 12/13 dget Difference 496,889 $ 32,836 405,890 (134,543) 1,200 1,200 903,979 $ (100,507) Difference 1. Personal Services - Decrease due to changes to personnel and insurance. $ 32,836 2. Operating Expenses - Net decrease due to decreases in supplies and contract mowing. $ (134,543) 3. Capital Outlay - Capital Outlay includes the purchase of a concrete saw. $ 1,200 106 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION 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 Supervisor /Maint II Longevity Dec 12 Oct 12 CAPITAL OUTLAY SCHEDULE Projected PAY Expenditure FULL TIME EQUIVALENTS POSITION RANGE GRADE 10 -11 11 -12 12 -13 Stormwater Superintendent 46,541 / 97,308 70 1.00 1.00 1.00 Stormwater Supervisor 32,699 / 73,495 35 2.00 2.00 2.00 Construction Inspector 30,797 / 69,218 33 1.00 1.00 1.00 Maintenance Worker III 26,544 / 59,662 26 3.00 1.00 2.00 Maintenance Worker II 25,063 / 56,331 24 2.00 2.00 2.00 Maintenance Worker I 23,580 / 53,000 22 3.00 2.00 1.00 12.00 9.00 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 Supervisor /Maint II Longevity Dec 12 Oct 12 CAPITAL OUTLAY SCHEDULE Projected Adopted Expenditure Budget 11 -12 12 -13 $ 58,672 $ 58,672 71,067 72,792 53,910 53,910 32,435 82,527 54,423 55,852 47,724 23,378 $ 318,231 $ 347,131 3,000 3,000 24,648 25,257 960 960 28,997 31,598 55,818 52,999 21,312 19,430 207 207 10,880 16,307 $ 464,053 $ 496,889 STORMWATER UTILITY DIVISION Description 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 TOTAL Concrete Saw $ 1,200 $ - $ - $ - $ - $ 1,200 $ 1,200 $ - $ - $ - $ - $ 1,200 107 11CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 01[0053 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Bud et 511200 Regular Salaries 358,837 407,992 369,879 316,009 318,231 347,131 511400 Overtime 591 1,481 2,181 3,000 3,000 3,000 512100 FICA Taxes 26,507 30,156 26,818 24,478 24,648 25,257 512215 Clothing Allowance 1,200 1,320 1,320 960 960 960 512225 Deferred Compensation 32,348 36,853 33,485 28,797 28,997 31,598 512301 Group Health Insurance Premium 69,618 78,395 64,365 55,625 55,818 52,999 512305 Dependant Health Ins Premium 15,415 16,423 21,550 21,313 21,312 19,430 512309 Employee Assistance Program 253 276 250 207 207 207 512400 Worker's Comp Insurance 21,017 23,489 16,392 10,880 10,880 16,307 TOTAL PERSONAL SERVICES 525,786 596,385 536,240 4619269 464,053 496,889 OPERATING EXPENDITURES 533150 Engineering Services 324 6,248 840 250 250 250 533400 Other Contractural Services 4,200 2,543 2,300 2,500 17,500 2,000 533420 Pest/Weed Control /Mowing 37,969 42,889 34,889 45,000 45,000 45,000 533425 Contract Mowing Services 410,609 211,503 212,728 225,000 225,000 136,238 533427 Contract Qtr Round Maintenance 12,495 12,500 12,000 15,000 15,000 10,000 534000 Travel and Per Diem 679 0 0 0 0 0 534101 Telephone 90 330 839 665 800 665 534105 Cellular Telephone 3,142 1,800 1,796 1,845 1,550 1,800 534110 Internet Services 19 37 37 41 40 40 534120 Postage 1 51 1 10 10 10 534130 Express Mail 0 0 0 50 0 0 534310 Electric 1,641 1,338 1,078 800 1,000 1,015 534320 Water /Sewer 656 1,491 3,164 2,070 940 1,220 534380 Trash Pickup /Hauling, Etc. 14,708 9,198 8,438 8,000 6,000 6,000 534420 Equipment Leases 1,261 40 137 1,500 1,500 1,500 534620 R & M- Vehicles 15,524 19,902 32,073 24,000 24,000 24,000 534630 R & M - Office Equipment 562 1,301 1,903 2,000 1,523 1,352 534640 R & M- Operating Equipment 58,580 28,462 50,570 51,722 52,000 52,000 534920 Legal Ads 198 0 0 0 0 0 535200 Departmental Supplies 9,283 3,265 4,265 4,500 4,500 4,500 535210 Computer Supplies 0 7 311 0 570 200 535230 Small Tools and Equipment 3,510 791 1,420 2,000 1,500 1,500 535260 Gas and Oil 33,256 38,795 41,026 44,050 44,000 39,000 535270 Uniforms and Shoes 2,788 2,716 2,321 1,800 1,500 1,350 535275 Safety Equipment 340 1,139 324 1,000 1,000 1,000 535310 Road Materials & Supplies 28,234 20,494 13,077 15,000 15,000 15,000 535320 Sod 26,112 11,833 18,305 20,000 30,000 20,000 535350 Cement 34,963 19,255 17,139 16,300 20,000 10,000 535355 Culvert Pipe 38,297 19,544 27,881 30,000 30,000 30,000 535410 Dues and Memberships 110 113 116 150 150 150 535420 Books and Publications 0 35 0 0 0 0 535450 Training and Education 215 1,572 89 100 100 100 TOTAL OPERATING EXPENDITURES 7399766 459,192 489,067 515,353 540,433 405,890 CAPITAL OUTLAY 606300 IOTB Fencing 1,850 0 0 0 0 0 606400 Vehicles and Equipment 1,174 0 0 1,200 0 1,200 TOTAL CAPITAL OUTLAY 3,024 0 0 1,200 0 1,200 TOTAL STORMWATER UTILITY DIVISION 1,268,576 1,055,577 1,025,307 977,822 1,004,486 903,979 108 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET 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 2012 ACCOMPLISHMENTS ✓ Continue to improve controls on repair parts inventory. ✓ Maintain fuel facilities to EPA Standards. ✓ Utilized GovDeals to auction surplus equipment and vehicles. ✓ Utilized government contracts to purchase parts and services at lower costs. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue to explore measures to reduce future vehicle and equipment purchases. ➢ Continue efforts to auction surplus equipment and vehicles as quickly as possible following their being taken out of service. ➢ Continue to purchase parts and services at the lowest possible cost. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Number of Vehicles Maintained 121 120 120 112 124 Number of Heavy Equipment Maintained 46 46 46 46 31 Number of Light Equipment Maintained 110 110 110 105 155 Preventive Maintenance Services 380 224 200 200 200 Road Service Calls 200 225 200 200 200 Completed Service Requests 1500 983 650 650 650 109 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET FOR FLEET MANAGEMENT DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 10.00% 10.00% Administration of Cily Fleet Management Program - Supervise and direct employees in the ng Expenses 41,387 34,903 implementation of a Fleet Management Program for over 200 pieces of equipment. Develop Outlay 2,945 12,000 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 $ 206,766 $ 9,038 body repair services on all city-owned vehicles and equipment, except Golf Course equipment. 10.00% 10.00% Order and Parts Processing - Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet repairs. 5.00% 5.00% Employee Training - Train 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 and implement programs to modernize facilities equipment and tools. 5.00% 5.00% General Administrative Program - Implementation of Guidelines for the acquisition and replacement of Fleet Assets. L00.00% 100.00% FLEET MANAGEMENT DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Vehicle Maintenance is $206,766. This compares to the 2011 -2012 nditures of $196,882, an increase of $9,884 or 5.0 %. FY 08 -09 FY 09 -10 FY 10 -11 Actual Actual Actual .1 Services $ 174,408 $ 163,773 $ 116,266 $ ng Expenses 41,387 34,903 26,550 Outlay 2,945 12,000 - $ 218,740 $ 210,676 $ 142,816 $ Amended Projected Adopted FY 11 -12 FY 11 -12 FY 12 -13 udget Expenditures Budget Difference 173,027 $ 172,118 $ 182,300 $ 9,273 24,701 23,758 24,466 (235) - 1,006 - - 197,728 $ 196,882 $ 206,766 $ 9,038 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenditures 1. Personal Services - Increase due to change to Superintendant. 2. Operating Expenses - Decrease mainly due to change in handling of janitorial services. 3. Capital Outlay - No capital outlay requested in FY 2012 -13. 110 Difference $ 9,273 $ (235) CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT DIVISION Head Mechanic Longevity April 2012 PAY POSITION RANGE Garage Superintendant 30,663 / 68, 918 Head Mechanic 28,196 / 63,373 Mechanic 25,063 / 56,331 Clerical Assistant 11.01/ 24.75 Head Mechanic Longevity April 2012 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 111 $ 128,431 $ 137,875 600 600 9,889 10,612 Projected Adopted 10,464 FULL TIME EQUIVALENTS Expenditure Budget GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 35 1.00 1.00 1.00 $ 45,788 $ 56,280 29 1.00 1.00 1.00 39,108 40,060 24 0.00 1.00 1.00 30,535 30,535 21 0.50 0.50 0.50 13,000 11,000 2.50 3.50 3.50 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 111 $ 128,431 $ 137,875 600 600 9,889 10,612 240 240 10,464 11,494 20,756 18,924 0 0 92 92 1,646 2,463 $ 172,118 $ 182,300 11CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET FLEET MANAGEMENT DIVISION Code: 010054 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 126,325 123,045 87,376 127,633 128,431 137,875 511400 Overtime 608 1,256 813 600 600 600 512100 FICA Taxes 9,362 9,488 6,756 9,828 9,889 10,612 512215 Clothing Allowance 360 360 120 240 240 240 512225 Deferred Compensation 10,263 8,283 6,024 10,393 10,464 11,494 512301 Group Health Insurance Premium 20,262 17,814 13,940 22,601 20,756 18,924 512305 Dependant Health Ins Premium 3,331 309 0 0 0 0 512309 Employee Assistance Program 92 71 60 86 92 92 512400 Worker's Comp Insurance 3,805 3,147 1,177 1,646 1,646 2,463 TOTAL PERSONAL SERVICES 174,408 163,773 116,266 173,027 172,118 182,300 OPERATING EXPENDITURES 533400 Other Contractual Services 750 1,500 750 1,600 1,500 1,600 533410 Environmental Services 50 350 50 250 250 250 533415 Janitorial Services 3,561 2,558 471 500 475 0 534000 Travel and Per Diem 0 0 168 220 384 665 534101 Telephone 449 579 573 690 690 690 534105 Cellular Telephone 1,205 550 652 756 756 756 534110 Internet Access 38 40 41 40 40 40 534310 Electric 3,420 3,704 2,940 3,040 2,680 2,705 534320 Water /Sewer 340 261 295 305 334 360 534440 Rents and Leases 0 0 200 0 0 0 534610 R & M - Buildings 289 0 58 250 300 850 534620 R & M- Vehicles 1,637 980 962 1,400 1,400 1,400 564330 R & M - Office Equipment 255 175 350 400 449 500 534640 R & M- Operating Equipment 11,185 5,769 5,958 3,400 3,400 4,000 535200 Departmental Supplies 6,429 9,909 5,055 3,800 3,800 3,800 535210 Computer Supplies 528 253 3,004 1,000 900 900 535230 Small Tools and Equipment 5,816 2,601 1,858 2,200 2,200 2,500 535260 Gas and Oil 3,569 3,175 1,717 2,400 2,400 1,750 535270 Uniforms and Shoes 1,636 1,839 1,104 950 950 950 535275 Safety Equipment 0 0 340 300 300 300 535420 Books and Publications 230 660 0 100 100 0 535450 Training and Education 0 4 1,100 450 450 TOTAL OPERATING EXPENDITURES 41,387 34,903 26,550 24,701 23,758 24,466 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,945 12,000 0 0 1,006 0 TOTAL CAPITAL OUTLAY 2,945 12,000 0 0 1,006 0 TOTAL FLEET MANAGEMENT DIVISION 218,740 210,676 142,816 197,728 196,882 206,766 112 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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. Assist with all Park & Special Events. Starting in FY 2011 -12, the maintenance of the Sebastian Blvd. intersections were added as part of the park maintenance program. FISCAL YEAR 2012 ACCOMPLISHMENTS ✓ Improved drainage and infield surfaces on 4 fields at B.S.S.C. ✓ Installed lighting on paths at Easy Street Park. ✓ Refurbished playground and installed fountain at Riverview Park. ✓ Installed pavilion at Schumann Park. ✓ Worked on the Four Chaplains Memorial at Riverview Park. ✓ Continued quality maintenance and beautification of all Parks & City Grounds. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Make improvements to the Creative Playground. ➢ Install lights at the Volleyball Courts. ➢ Purchase playground equipment for Schumann Park. ➢ Install lights at the Barber Street Multi -Use Field. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Large Park Areas 280 Acres 280 Acres 280 Acres 280 Acres 280 Acres Sports Complex 22 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 TY OF SEBASTIAN. FLORIDA 2012/2013 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR PARKS & RECREATION DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 75.00% 75.00% Parks - Mow, weed, and edge 50 acres of park land and 15 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% Playgrounds - 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 Irrigation - Maintain, repair and /or replace buildings, structures and irrigation systems. 100.00% 100.00% Actual PARKS & RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for Parks & Recreation is $914,728. This compares to the 2011 -2012 projected expenditures of $894,521, an increase of $20,207 or 2.3 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 879,834 $ 747,688 $ 677,068 $ 613,540 $ 653,113 $ 652,045 $ (1,068) Operating Expenses 268,573 230,091 226,769 226,931 230,408 229,683 (725) Capital Outlay - 5,419 11,439 11,000 11,000 33,000 22,000 Total $ 1,148,407 $ 983,198 $ 915,276 $ 851,471 $ 894,521 $ 914,728 $ 20,207 scal Year 2012 -2013 Adopted Budget: ajor Current Level Changes from scal Year 2011-2012 Projected Expenditures Difference 1. Personal Services - Net decrease due to reduction in budget for health insurance. $ (1,068) 2. Operating Expenses - Net decrease due to change in handling of janitorial services. $ (725) 3. Capital Outlay - Increase due to budget for resurfacing tennis courts and replacement equipment. $ 22,000 114 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PARKS & RECREATION DIVISION 9,000 10,000 FICA Taxes 36,470 35,105 Clothing Allowance 960 1,080 Deferred Compensation 36,294 36,808 Group Health Insurance Premium Projected Adopted Dependant Health Ins Premium PAY 25,599 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 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 39,608 39,608 Recreation Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 37,698 39,108 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 3.00 109,252 112,129 Maintenance Worker I 23,580 / 53,000 22 5.00 4.00 4.00 110,395 110,695 Skate Park Attendants"' 2.50 2.50 2.50 20,660 21,000 Gymnastic Assistant "' 4.50 4.50 4.50 24,800 25,000 Tennis Courts Attendants "' 2.00 2.00 2.00 28,000 28,000 21.00 20.00 20.00 $ 466,766 $ 471,893 Overtime 9,000 10,000 FICA Taxes 36,470 35,105 Clothing Allowance 960 1,080 Deferred Compensation 36,294 36,808 Group Health Insurance Premium 68,967 60,552 Dependant Health Ins Premium 24,136 25,599 Employee Assistance Program 253 253 Worker's Comp Insurance 10,267 10,755 Total Personal Services $ 653,113 $ 652,045 (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. Maintenace Worker 11 5% Longevity July 2012 Maintenace Worker 11 5% Longevity January 2012 Recreation Supervisor Longevity October 2012 CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION Description 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 TOTAL 3 Gang Batwing Mower $ 17,000 $ - $ - $ - $ - $ 17,000 Resurface Clay Courts 16,000 - - - - 16,000 New Truck - 18,000 - - - 18,000 $ 33,000 $ 18,000 $ - $ - $ - $ 51,000 115 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PARKS & RECREATION DIVISION Code: 010057 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 BudEet FY 11/12 Projected FY 12/13 Adopted Budt?et 511200 Regular Salaries 536,310 447,109 415,097 368,299 393,306 397,893 511300 Temporary Salaries 80,335 71,032 65,986 70,000 73,460 74,000 511400 Overtime 10,470 10,943 11,370 8,000 9,000 10,000 512100 FICA Taxes 45,599 38,257 35,562 35,946 36,470 35,105 512215 Clothing Allowance 1,440 1,320 1,080 960 960 1,080 512225 Deferred Compensation 47,709 41,225 38,382 33,964 36,294 36,808 512301 Group Health Insurance Premium 102,920 91,594 72,052 62,470 68,967 60,552 512305 Dependant Health Ins Premium 31,787 28,342 26,517 24,136 24,136 25,599 512309 Employee Assistance Program 342 307 276 230 253 253 512400 Worker's Comp Insurance 22,922 17,559 10,746 9,535 10,267 10,755 TOTAL PERSONAL SERVICES 879,834 747,688 677,068 613,540 653,113 652,045 OPERATING EXPENDITURES 533400 Other Contractual Services 2,650 0 100 0 0 0 533415 Janitorial Services 16,756 13,809 6,625 6,688 4,740 0 534000 Travel and Per Diem 460 0 1,036 837 900 900 534101 Telephone 3,005 2,374 2,440 2,370 2,268 2,370 534105 Cellular Telephone 4,282 2,511 2,671 2,575 2,575 2,550 534110 Internet Services 19 20 20 21 20 20 534120 Postage 217 209 149 150 100 100 534310 Electric 101,618 93,082 85,973 90,500 94,000 94,950 534320 Water /Sewer 9,339 11,342 11,056 10,960 7,505 8,000 534380 Trash Pickup /Hauling, Etc. 979 159 0 200 100 100 534420 Equipment Leases 280 0 0 100 100 100 534620 R & M- Vehicles 6,458 4,705 9,510 8,500 8,500 8,500 534630 R & M - Office Equipment 562 653 671 622 600 600 534640 R & M - Operating Equipment 26,522 18,741 19,411 20,000 18,000 18,000 534680 R & M - Irrigation Systems 5,426 4,724 7,671 3,500 3,000 3,000 534685 R & M - Grounds Maintenance 21,582 14,331 15,225 13,000 14,000 14,000 534686 R & M - Parks Facilities 15,292 17,680 14,588 17,500 16,000 16,000 534830 Special Event Expense 2,985 2,327 2,370 2,500 2,500 3,500 535200 Departmental Supplies 3,175 2,773 3,154 2,500 2,500 2,500 535210 Computer Supplies 0 1 76 80 50 450 535220 Cleaning Supplies 365 28 46 200 200 200 535221 Fertilizer /Chemical Supplies 12,995 10,846 9,500 12,000 12,000 12,000 535230 Small Tools and Equipment 4,799 1,719 2,380 2,500 3,000 3,000 535260 Gas and Oil 22,587 23,053 27,840 26,050 33,500 34,600 535270 Uniforms and Shoes 4,015 3,404 2,596 1,800 1,800 1,800 535275 Safety Equipment 883 765 357 500 500 500 535410 Dues and Memberships 773 655 823 823 1,150 1,143 535420 Books and Publications 90 0 0 0 150 150 535450 Training and Education 459 180 481 455 650 650 TOTAL OPERATING EXPENDITURES 268,573 230,091 226,769 226,931 230,408 229,683 CAPITAL OUTLAY 606300 Improvements Other Than Bldgs 0 2,475 0 0 16,000 606400 Vehicles and Equipment 0 2,944 11,439 11,000 11,000 17,000 TOTAL CAPITAL OUTLAY 0 5,419 11,439 11,000 11,000 33,000 TOTAL PARKS & RECREATION DIVISION 1 1,148,407 1 983,198 1 915,276 1 851,471 1 894,521 1 914,728 116 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS ✓ Continued addition of granite benches. ✓ Continued on -going care and maintenance of the cemetery grounds. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue placing granite benches. ➢ Continue caring and maintaining the Cemetery in an efficient and cost - effective manner. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Cremains, including niches 28 43 27 34 32 Burials 47 23 27 37 34 Acres of property maintained 9.34 9.34 9.34 9.34 9.34 Operating cost per acre maintained $17,161 $15,266 i $11,169 $12,144 $12,554 117 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CEMETERY DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 60.00% 60.00% Cemetery Ground Maintenance - Maintain 9.34 acres of grounds through improved scheduling Difference 87,913 of mowing, trimming, and general cleanup. Assist with sales and locations of burial spaces and $ (1,099) 25,508 assist citizens and visitors in locating burial spaces of family members and friends. Removal and 4,932 8,800 trimming of unsightly trees to enhance appearance and increase safety. Continue to apply (8,800) 122,221 chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform $ (4,967) 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 e Fiscal Year 2012 -2013 adopted budget for the Cemetery is $117,254. This compares to the 2011 -2012 projected expend $122,221, a decrease of $4,967 or 4.1 %. FY 08/09 Actual 1 Services $ 138,155 $ rig Expenses 22,131 Outlay 7,007 $ 167,293 $ gal Year 2012 -13 Adopted Budget: jor Current Level Changes from cal Year 2011 -12 Projected Expenditures FY 09/10 Actual 122,322 $ 20,264 FY 10 /11 Actual 85,698 $ 18,616 142,586 $ 104,314 $ Amended FY 11/12 Budget E 125,721 $ 25,805 9,000 160,526 $ 1. Personal Services - Decrease due to a reduction in health insurance premiums. 2. Operating Expenses - Net increase mainly due to contract for fertilizer /insect control. 3. Capital Outlay - No capital outlay has been budgeted for FY 21/13. 118 Projected Adopted FY 11/12 FY 12/13 xpenditures Budget Difference 87,913 $ 86,814 $ (1,099) 25,508 30,440 4,932 8,800 - (8,800) 122,221 $ 117,254 $ (4,967) Difference $ (1,099) $ 4,932 $ (8,800) CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CEMETERY DIVISION 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 119 1,000 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 'y Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 $ 62,955 $ 62,955 1.00 1.00 1.00 23 2,289 2,616 $ 62,955 $ 62,955 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 119 1,000 1,000 4,613 4,613 120 120 5,767 5,767 7,251 6,006 3,773 3,714 25 23 2,289 2,616 $ 87,793 $ 86,814 1CITY OF SEBASTIAN. FLORIDA 2012/2013 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 95,284 85,152 63,186 87,766 62,955 62,955 511400 Overtime 1,095 601 381 1,000 1,000 1,000 512100 FICA Taxes 6,823 6,094 4,598 6,809 4,613 4,613 512215 Clothing Allowance 240 240 120 240 240 120 512225 Deferred Compensation 8,674 7,718 5,721 8,011 5,767 5,767 512301 Group Health Insurance Premium 13,984 12,282 6,465 13,428 7,251 6,006 512305 Dependant Health Ins Premium 7,195 5,976 3,444 6,132 3,773 3,714 512309 Employee Assistance Program 46 38 23 46 25 23 512400 Worker's Comp Insurance 4,814 4,221 1,760 2,289 2,289 2,616 TOTAL PERSONAL SERVICES 138,155 122,322 85,698 125,721 87,913 86,814 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 9,000 9,000 12,000 533415 Janitorial Services 2,960 2,084 219 255 252 0 534101 Telephone 1,387 1,526 1,674 1,615 1,615 1,800 534105 Cellular Telephones 299 480 559 700 565 565 534110 Internet Access 573 528 574 575 575 600 534310 Electric 2,105 1,836 2,054 1,855 1,665 1,680 534610 R & M - Buildings 555 143 199 200 200 825 534620 R & M- Vehicles 117 0 65 250 250 250 534640 R & M- Operating Equipment 2,769 3,093 2,664 2,500 2,500 2,700 534685 R & M - Grounds Maintenance 3,255 4,103 5,140 2,505 2,505 3,280 535200 Departmental Supplies 3,899 3,999 2,935 3,000 3,000 3,310 535210 Computer Supplies 441 0 0 150 150 200 535220 Cleaning Supplies 258 0 181 250 250 250 535230 Small Tools and Equipment 446 0 19 700 700 500 535260 Gas and Oil 1,536 1,558 2,047 1,550 1,550 2,080 535270 Uniforms and Shoes 695 715 286 500 500 200 535275 Safety Equipment 441 199 0 200 231 200 535410 Dues and Memberships 395 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 22,131 20,264 18,616 25,805 25,508 30,440 CAPITAL OUTLAY 606400 Vehicles and Equipment 7,007 0 0 9,000 8,800 0 TOTAL CAPITAL OUTLAY 7,007 0 0 9,000 8,800 0 TOTAL CEMETERY DIVISION 167,293 142,586 104,314 160,526 122,221 117,254 120 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET 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 2012 ACCOMPLISHMENTS ✓ Maintained high level of preventative maintenance. ✓ Checked to find lowest prices for supplies. ✓ Obtained multiple quotes to keep contractors competitive. FISCAL YEAR 2013 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Remain vigilant with preventative maintenance. ➢ Look for ways to cut costs but not services. ➢ Maintain Current standards while working with less. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Number of facility and sites maintained 44 53 55 55 55 Total square footage maintained 128,668 144,513 160,538 160,538 160,538 Total number of work orders completed 200 162 170 165 170 Cost per square foot maintained $2.14 $1.63 $1.40 $1.70 $1.56 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 59.00% 60.00% Property Maintenance - Provide continuous maintenance and repair to all City buildings and facilities. These activities are in the following disciplines: Design/Construction, Electrical, Painting, Plumbing, Cabinetry, Carpentry, and General Maintenance. 23.00% 20.00% 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. 18.00% 20.00% 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 2012/2013 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for the Facilities Maintenance is $315,317. This compares to the 2011 -2012 cted expenditures of $272,296, an increase of $43,021 or 15.8 %. POSITION RANGE Facilities Maintenance Supervisor 32,699 /73,495 Maintenance Worker II 25,063 / 56,331 Maintenance Worker I Amended Projected Adopted 11 -12 FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 1.00 Actual Actual Actual Budget Expenditures Budget Difference anal Services $ 117,684 $ 115,020 $ 110,977 $ 147,998 $ 150,751 $ 160,541 $ 9,790 ating Expenses 157,442 120,304 113,193 121,426 121,545 114,776 (6,769) al Outlay - - - - - 40,000 40,000 $ 275,126 $ 235,324 $ 224,170 $ 269,424 $ 272,296 $ 315,317 $ 43,021 Fiscal Year 2012 -2013 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -2012 Projected Expenditures Difference 1. Personal Services - Due to staffing with part-time employees to perform janitorial services. $ 9,790 2. Operating Expenses - Mainly due to elimination of the janitorial services contractual services. $ (6,769) 3. Capital Outlay - Budget for restroom renovations at Barber Street Sports Complex. $ 40,000 PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE CAPITAL OUTLAY SCHEDULE IFACILITIES MAINTENANCE PAY POSITION RANGE Facilities Maintenance Supervisor 32,699 /73,495 Maintenance Worker II 25,063 / 56,331 Maintenance Worker I 23,580 / 53,000 Custodian (Part-time) 8.50 /hr CAPITAL OUTLAY SCHEDULE IFACILITIES MAINTENANCE Overtime 6,500 7,500 FICA Taxes Projected Adopted Clothing Allowance FULL TIME EQUIVALENTS Expenditure Budget GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 35 1.00 1.00 1.00 $ 52,080 $ 32,446 24 1.00 1.00 1.00 31,600 26,273 22 0.00 1.00 1.00 24,810 24,810 0.00 0.00 2.00 0 35,360 2.00 3.00 3.00 $ 108,490 $ 118,889 Overtime 6,500 7,500 FICA Taxes 8,749 9,663 Clothing Allowance 120 360 Deferred Compensation 10,360 8,225 Group Health Insurance Premium 13,359 12,950 Dependant Health Ins Premium 745 833 Employee Assistance Program 46 69 Worker's Comp Insurance 2,382 2,052 Total Personal Services $ 150,751 $ 160,541 Description 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 TOTAL Football Field Restroom $ 20,000 $ - $ - $ - $ - $ 20,000 Baseball Field Restroom 20,000 - - - - 20,000 $ 40,000 $ - $ - $ - $ - $ 40,000 122 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budtet FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 75,482 74,317 74,216 98,933 108,490 83,529 511300 Temporary Salaries 0 0 0 0 0 35,360 511400 Overtime 7,767 6,805 5,490 6,500 6,500 7,500 512100 FICA Taxes 6,078 5,882 5,751 6,353 8,749 9,663 512215 Clothing Allowance 120 120 120 240 120 360 512225 Deferred Compensation 7,492 7,301 7,173 9,500 10,360 8,225 512301 Group Health Insurance Premium 13,865 13,848 12,635 19,818 13,359 12,950 512305 Dependant Health Ins Premium 3,707 4,092 3,896 4,203 745 833 512309 Employee Assistance Program 46 46 46 69 46 69 512400 Worker's Comp Insurance 3,127 2,609 1,650 2,382 2,382 2,052 TOTAL PERSONAL SERVICES 117,684 115,020 110,977 147,998 150,751 160,541 OPERATING EXPENDITURES 533400 Other Contractual Services 24,749 18,215 18,128 21,500 21,500 22,075 533410 Environmental Services 0 0 25 0 0 0 533415 Janitorial Services 24,633 22,634 17,699 18,000 17,844 0 533420 Pest /Weed Control 3,233 3,291 3,608 3,800 3,800 3,800 534101 Telephone 90 116 115 110 110 110 534105 Cellular Telephone 599 431 575 470 745 950 534110 Internet Services 19 20 20 21 21 21 534610 R & M - Buildings 79,563 49,178 51,453 50,000 50,000 50,000 534620 R & M- Vehicles 1,559 919 834 3,000 3,000 7,500 534630 R & M - Office Equipment 0 479 473 475 475 475 534640 R & M- Operating Equipment 409 271 330 500 500 500 535200 Departmental Supplies 2,795 2,219 2,528 2,500 2,500 2,500 535210 Computer Supplies 0 86 66 150 150 150 535220 Cleaning Supplies 12,215 12,856 9,487 12,000 12,000 18,000 535230 Small Tools and Equipment 1,607 1,662 1,223 1,800 1,800 1,800 535250 Building Supplies 1,984 3,325 1,492 2,000 2,000 2,500 535260 Gas and Oil 2,817 3,257 3,697 3,850 3,850 2,500 535270 Uniforms and Shoes 936 1,058 891 950 950 775 535275 Safety Equipment 234 287 139 300 300 300 535450 Training and Education 0 0 410 0 0 820 TOTAL OPERATING EXPENDITURES 157,442 120,304 113,193 121,426 121,545 114,776 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 40,000 TOTAL CAPITAL OUTLAY 0 0 0 0 0 40,000 TOTAL FACILITIES MAINTENANCE 275,126 235,324 224,170 269,424 272,296 315,317 123 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 government utilities, general property and casualty liability insurance premiums and payment to the Riverfront Community Redevelopment Agency for tax increment contributions. NON - DEPARTMENTAL BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Non - departmental is $691,481. This compares to the 2011 -2012 projected expenditures ,,424, an increase of $48,057, or 7.6 %. Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: Difference 1. Personal Services - Increased Health Reimbursement Account and reduced Workers Compensation and Unemployment. $ 28,058 2. Operating Expenses - Net increase mainly due to increase in property insurance premiums, increase in CRA required contribution and a transfer for street repaving. $ 7,1 1 1 3. Non - Operating Expenses - Allocates additional funds to street repaving. $ 12,888 124 Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenditures Budget Difference rsonal Services $ 22,687 $ 20,040 $ 31,163 $ 139,43.6 $ 154,442 $ 182,500 $ 28,058 perating Expenses 688,026 602,525 527,886 497,221 488,982 496,093 7,111 on- Operating - - - 61,000 - 12,888 12,888 otal $ 710,713 $ 622,565 $ 559,049 $ 697,657 $ 643,424 $ 691,481 $ 48,057 Fiscal Year 2011 -2012 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -2011 Projected Expenditures: Difference 1. Personal Services - Increased Health Reimbursement Account and reduced Workers Compensation and Unemployment. $ 28,058 2. Operating Expenses - Net increase mainly due to increase in property insurance premiums, increase in CRA required contribution and a transfer for street repaving. $ 7,1 1 1 3. Non - Operating Expenses - Allocates additional funds to street repaving. $ 12,888 124 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE GENERAL FUND NON - DEPARTMENTAL Code: 010099 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Bud1jet 512307 Health Reimbursement Account 0 0 0 109,436 125,000 167,500 512400 Workers Compensation 0 0 0 0 12,442 0 512500 Unemployment 22,687 20,040 31,163 30,000 17,000 15,000 TOTAL PERSONAL SERVICES 22,687 20,040 31,163 139,436 154,442 182,500 OPERATING EXPENDITURES 533100 Professional Services 540 0 0 0 0 0 533120 Consultants 6,178 0 16,960 0 2,424 0 533400 Other Contractual Services 0 2,120 1,425 500 1,500 750 533415 Janitorial 6,529 6,360 5,834 5,880 5,880 0 533425 Contract Mowing Services 30,595 29,943 43,713 25,000 35,000 30,000 533426 Code Enforcement Charges 0 0 0 0 400 400 534101 Telephone 6,161 6,472 7,001 6,750 6,750 6,750 534110 Internet Services 5,056 4,805 4,755 4,755 5,028 5,028 534120 Postage 2,642 6,626 589 185 190 200 534310 Electric 45,653 40,926 39,443 39,115 37,655 38,030 534320 Water /Sewer 5,593 6,345 4,161 4,140 4,080 4,300 534500 Insurance 233,686 202,372 161,724 215,000 185,000 198,500 534501 Claims 19,687 17,348 38,434 15,000 22,000 20,000 534630 R &M Office equipment 917 0 0 0 0 0 534700 Printing and Binding 4,984 5,035 0 0 0 0 534805 4th of July 18,250 18,500 18,617 18,500 18,500 18,500 534815 Paver Bricks 0 247 399 200 250 200 534825 Advertising Expenditures 1,978 2,128 4,949 2,396 2,396 2,396 534830 Special Events Expense 900 900 900 900 2,135 1,500 534835 Special Employee Events 3,007 2,028 1,902 2,000 2,000 2,000 534944 Supplies -PS Empl Exp Fund 2,157 2,486 1,401 1,500 1,500 1,500 534945 Supplies - General Empl Exp Fund 2,733 4,456 2,569 1,500 2,630 1,500 534955 Refunds 0 677 0 0 0 0 534980 Payment - Riverfront CRA Fund 273,888 223,426 153,900 133,975 131,822 144,489 535200 Departmental Supplies 1,551 1,082 1,238 1,050 1,050 1,050 535410 Dues and Memberships 258 2,381 2,371 2,375 2,051 2,200 535454 PBA Tuition Reimb Plan 587 1,407 1,142 1,000 4,000 1,000 535455 CWA Tuition Reimb Plan 0 0 0 1,000 0 1,000 535710 Non -Ad Valorem Tax 14,496 14,455 14,459 14,500 14,741 14,800 TOTAL OPERATING EXPENSES 688,026 602,525 527,886 497,221 488,982 496,093 NON - OPERATING 909133 Trfr to Transp lmpr Fund 330 0 0 0 0 0 12,888 909901 Contingency - PBA Contract Savings 0 0 0 61,000 0 0 TOTAL NON - OPERATING 0 0 0 61,000 0 12,888 TOTAL NON - DEPARTMENTAL 710,713 622,565 559,049 697,657 643,424 691,481 125 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET This Page Intentionally Left Blank 126 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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) Riverfront Community Redevelopment Agency Parking In- Lieu -Of Fund Recreation Impact Fee Fund Stormwater Utility Fund Law Enforcement Forfeiture Fund TOTAL 127 $ 571,104 2,745,621 460,040 40,332 330,000 1,054,508 1 0, 125 $ 5,2111730 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2012 -2013 allocation for the City of Sebastian is estimated at $560,000. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description TAXES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Bud et 312400 Local Option Gas Tax 593,776 595,746 557,930 585,900 560,000 560,000 TOTAL TAXES 593,776 595,746 557,930 585,900 560,000 560,000 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 18,559 18,559 9,353 9,353 9,353 9,474 361100 Interest Income 1,110 2,992 766 1,500 1,013 1,030 361105 SBA Interest Earnings 2,868 1,294 809 1,500 900 600 367000 Gain /Loss on Investments 0 0 8,048 0 0 0 TOTAL MISCELLANEOUS REVENUE 22,537 22,845 18,976 12,353 11,266 11,104 NON - REVENUE SOURCES 384120 Paving Note Proceeds 0 2,462,000 0 0 2,296,000 0 389991 Appropriation From PY Fund Balance 143,938 0 1,334,093 50,258 50,858 0 TOTAL NON - REVENUE SOURCES 143,938 2,462,000 1,334,093 50,258 2,346,858 0 TOTAL LOCAL OPTION GAS TAX 760,251 3,080,591 1,910,999 648,511 2,918,124 571,104 128 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account Number Description OPERATING EXPENDITURES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Bud et 533100 Professional Services 0 31,100 0 0 29,600 0 534315 Public Lighting 186,074 183,594 185,920 185,000 185,000 185,000 534695 Railroad Crossing Maintenance 43,223 41,231 4,719 4,719 5,103 5,000 535310 Road Materials and Supplies 0 0 2,228 0 0 0 535380 Signalization Supplies 15,170 18,599 16,724 18,000 17,679 18,000 TOTAL OPERATING EXPENDITURES 244,467 274,524 209,591 207,719 237,382 208,000 DEBT SERVICE 707105 Principal - Paving Loan 243,995 1,137,190 168,000 176,000 2,197,959 197,000 707205 Interest - Paving Loan 56,005 51,152 96,463 89,792 132,783 46,076 707300 Other Debt Service Costs 0 68,618 0 0 0 0 TOTAL DEBT SERVICE 300,000 1,256,960 264,463 265,792 2,330,742 243,076 GRANTS AND AIDS 820100 GoLine Grant 0 50,000 50,000 50,000 50,000 0 TOTAL GRANTS AND AIDS 0 50,000 50,000 50,000 50,000 0 NON - OPERATING 909101 Trfr to General Fund 001 215,784 175,000 175,000 125,000 125,000 0 909133 Trfr to Transp lmpr Fund 330 0 14,032 1,211,945 0 175,000 100,000 909990 Unappropriated 0 1,310,075 0 0 0 20,028 TOTAL NON - OPERATING 215,784 1,499,107 1,386,945 125,000 300,000 120,028 TOTAL LOCAL OPTION GAS TAX 760,251 3,080,591 1,910,999 648,511 2,918,124 571,104 129 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 2012 -2013 allocation for the City of Sebastian is estimated at $2,414,900. 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 Account Description Number FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budilet FY 11/12 Projected FY 12/13 Adopted Budget TAXES Discretionary Sales Tax 2,328,648 2,328,150 2,358,676 2,356,000 2,356,000 2,414,900 2,328,648 2,328,150 2,358,676 2,356,000 2,356,000 2,414,900 TOTAL TAXES MISCELLANEOUS REVENUE 361100 Interest Income 9,460 31,195 10,661 18,150 17,475 15,975 361105 SBA Interest Earnings 4,354 602 543 6,000 6,000 6,000 367000 Gain/Loss on Sale of Investment 0 (6,333) (5,827) 0 0 0 13,814 25,464 5,377 24,150 23,475 21,975 TOTAL MISCELLANEOUS REVENUE NON - REVENUE SOURCES 381320 Transfer from Fund 330 0 37,446 1,188 0 0 0 381330 Transfer from Fund 363 0 522,000 0 0 0 0 381360 Appropriation From PY Fund Balance 436,907 0 0 905,554 919,647 308,746 436,907 559,446 1,188 905,554 919,647 308,746 TOTAL NON - REVENUE SOURCES 2,779,369 2,913,060 2,365,241 3,285,704 3,299,122 2,745,621 TOTAL DISCRETIONARY SALES TAX 130 ]CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 Account Description Number FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budtet FY 11/12 Projected FY 12/13 Adopted Budget NON - OPERATING 909101 Interfund Trfr to 001 - GF 0 0 0 2,069 0 0 909123 Interfund Trfr to 230 - Series 2003 DSF 2,251,783 1,162,586 1,015,787 997,391 997,391 994,621 909131 Trfr to Capital Projects Fund 310 361,786 181,838 401,133 302,515 281,584 91,000 909132 Trfr to CIP Fund 320 0 0 0 522,000 62,000 325,000 909133 Trfr to Transp Impr Fund 330 98,159 0 106,784 433,136 1,168,136 560,000 909136 Trfr to Stormwater Impr Fund 363 67,641 1,148,217 596,001 522,500 522,500 500,000 909145 Trfr to Fund 455 AP 0 0 0 290,000 267,511 275,000 909990 Unappropriated 0 420,419 245,536 216,093 0 0 TOTAL NON - OPERATING 2,779,369 2,913,060 2,365,241 3,285,704 3,299,122 2,745,621 TOTAL DISCRETIONARY SALES TAX 2,779,369 2,913,060 2,365,241 3,285,704 3,299,122 2,745,621 131 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 08/09 Actual FY 09/10 Actual FY 10/11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 338200 Tax Increment Revenue - Sebastian 273,888 223,426 153,900 133,975 131,821 144,489 338200 Tax Increment Revenue - Indian River Cty 251,236 206,304 143,720 125,091 123,248 120,320 TOTAL TAXES 525,124 429,730 297,620 259,066 255,069 264,809 MISCELLANEOUS REVENUE 361100 Interest Income 288 1,924 4,794 4,000 3,000 2,704 361105 SBA Interest Earnings 1,702 1,131 358 650 575 360 369900 Other Miscellaneous Revenue 0 3,781 16,266 0 0 0 TOTAL MISCELLANEOUS REVENUE 1,990 6,836 21,418 4,650 3,575 3,064 NON - REVENUE SOURCES 381330 Transfer from Capital Project Fund 330 668,590 0 0 0 0 0 389991 Fund Balance Carried Forward 0 2,858,920 261,154 22,900 44,372 192,167 TOTAL NON - REVENUE SOURCES 668,590 2,858,920 261,154 22,900 44,372 192,167 TOTAL RIVERFRONT REDEVELOPMENT 1,195,704 3,295,486 580,192 286,616 303,016 460,040 132 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description OPERATING EXPENDITURES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Budget 533100 Professional Services 9,425 25,149 5,400 7,000 7,000 7,000 533201 Admin Svcs Provided by the GF 13,202 13,202 7,440 13,202 12,584 13,202 533400 Other Contractual Services 63,200 16,140 9,070 16,600 15,600 600 534120 Postage 35 0 0 0 0 0 534315 Public Lighting 14,728 15,186 15,000 15,500 15,500 15,500 534320 Water and Sewer 297 730 857 1,000 1,000 1,000 534400 Rents and Leases 0 3,326 3,266 0 0 0 534686 R &M -Park Facilities 3,849 888 0 2,500 2,500 2,500 534699 Other Capital Projects Maintenance Expense 0 3,541 34,376 11,982 30,000 30,000 534830 Special Events Expense 37,184 34,395 33,782 36,468 36,468 42,468 534920 Legal Ads 0 755 53 100 100 100 535200 Departmental Supplies 1,892 0 580 1,000 1,000 1,000 535410 Dues & Memberships 670 670 670 670 670 670 TOTAL OPERATING EXPENDITURES 144,482 113,982 110,494 106,022 122,422 114,040 CAPITAL OUTLAY AND PROJECTS 606100 Land 0 2,308,392 0 0 0 0 606200 Buildings 0 784,000 0 0 0 0 606310 Improvements Other Than Building 0 4,024 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 3,096,416 0 0 0 0 GRANTS AND AIDS 820100 Fagade /Sign Improvement Program 22,988 15,370 78,424 20,000 20,000 30,000 820200 Sewer Connection Program 0 0 0 0 0 6,000 TOTAL GRANTS AND AIDS 22,988 15,370 78,424 20,000 20,000 36,000 NON - OPERATING 909100 Interfund Trfr to General Fund 001 60,000 60,000 60,000 60,000 60,000 60,000 909132 Interfund Trfr to CIP Fund 320 0 9,829 290,964 594 594 0 909133 Interfund Trfr to CIP Fund 330 0 (111) 40,310 100,000 100,000 250,000 909990 Unappropriated 968,234 0 0 0 0 0 TOTAL NON - OPERATING 1,028,234 69,718 391,274 160,594 160,594 310,000 TOTAL RIVERFRONT REDEVELOPMENT 1,195,704 3,295,486 580,192 286,616 303,016 460,040 133 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PARKING IN- LIEU -OF FUND Ordinance No. 0 -10 -05 on September 22, 2010 amended the Land Development Code regarding parking requirements to allow owners or developers in the Community Redevelopment Area (CRA) east of the Florida East Coast railroad tracks to pay a fee and purchase up to 30 spaces in lieu of providing the required on -site parking for commercial uses. The fees were adopted by the City Council and can be amended from time to time by resolution. This Fund was established for the purpose of setting aside the fees collected, so they can be used for the development and maintenance of public parking within the area. PARKING IN- LIEU -OF FUND REVENUE Code: 150010 Account Number Description MISCELLANEOUS REVENUE FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Budget Account 361100 Interest Income 0 0 2 10 10 10 361105 SBA Interest Earnings 0 0 2 0 50 50 363400 Parking In- Lieu -Of Fee 0 0 12,628 13,790 13,790 13,790 389991 Appropriation from PY Fund Balance 0 0 0 0 12,632 26,482 TOTAL MISCELLANEOUS REVENUE 0 0 12,632 13,800 26,482 40,332 TOTAL LAW ENFORCEMENT FORFEITURE 0 0 12,632 13,800 26,482 40,332 PARKING IN- LIEU -OF FUND EXPENDITURES Code: 150051 134 Amended FY 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Projected Budget NON - OPERATING 909990 Unappropriated 0 0 12,632 13,800 26,482 40,332 TOTAL NON - OPERATING 0 0 12,632 13,800 26,482 40,332 TOTAL LAW ENFORCEMENT FORFEITURE 0 0 12,632 13,800 26,482 40,332 134 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 361100 Interest Income 30,867 13,272 2,398 7,500 5,400 2,700 361105 SBA Interest Earnings 2,547 1,129 752 1,000 685 485 363270 Recreation Impact Fee 13,975 26,000 42,250 20,000 38,350 38,350 367000 Gain /Loss on Sale of Investment 0 (2,145) 4,073 0 0 0 TOTAL MISCELLANEOUS REVENUE 47,389 38,256 49,473 28,500 44,435 41,535 NON - REVENUE SOURCES 0 7,021 0 0 0 0 389991 Appropriation From PY Fund Balance 130,335 0 258,124 420,275 412,401 288,465 TOTAL NON - REVENUE SOURCES 130,335 0 258,124 420,275 412,401 288,465 TOTAL RECREATION IMPACT FEE 177,724 38,256 307,597 448,775 456,836 330,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description CAPITAL OUTLAY AND PROJECTS FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 606300 Improvements Other Than Bldgs 0 0 5,118 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 5,118 0 0 0 NON - OPERATING 909I32 Transfer to CIP Fund 320 177,724 12,317 258,735 446,504 454,565 330,000 909133 Transfer to CIP Fund 330 0 (39) 43,743 2,271 2,271 0 909455 Transfer to CIF Fund 455 Airport 0 7,021 0 0 0 0 909990 Unappropriated 0 18,957 0 0 0 0 TOTAL NON - OPERATING 177,724 38,256 302,478 448,775 456,836 330,000 TOTAL RECREATION IMPACT FEE 177,724 38,256 307,596 448,775 456,836 330,000 135 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET STORMWATER UTILITY FUND The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of managing the City's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee was originally based upon a single residential ERU in the amount of $4.00 per month, or $48.00 per year (Ordinance 0- 01 -16). The fee has been increased for FY 12/13 to $5.00 per month or $60.00 per year (Resolution No. R- 12 -18). STORMWATER UTILITY FUND REVENUE Code: 163010 Account Number Description MISCELLANEOUS REVENUE FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Proiected FY 12/13 Adopted Budget 361100 Interest Income 424 608 1,082 2,450 6,000 4,000 361105 SBA Interest Earnings 14,048 2,077 1,463 800 2,400 1,800 361150 Other Interest 149 34 60 200 184 157 363630 Stormwater Utility Fee 807,971 819,859 805,969 815,000 815,000 1,001,000 367000 Gain/Loss on Sale of Investment 0 36,087 7,839 0 0 0 389991 Appropriation from prior year fund balan 216,349 198,640 138,687 120,173 266,240 47,551 TOTAL MISCELLANEOUS REVENUE 1,038,941 1,057,305 955,100 938,623 1,089,824 1,054,508 TOTAL STORMWATER UTILITY 1,038,941 1,057,305 955,100 938,623 1,089,824 1,054,508 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description OPERATING EXPENDITURES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Bud et FY 11/12 Projected FY 12/13 Adopted Budget 533100 Professional Services 88 97 104 100 100 15,100 533411 Permit Fees 7,988 0 0 0 0 0 534310 Electric 0 0 0 0 0 30,000 534955 Refunds 718 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 8,794 97 104 100 100 45,100 NON - OPERATING 909101 Interfund Trfr to 001 - GF 512,500 500,000 500,000 500,000 500,000 500,000 909263 Interfund Trfr to Fund 263 501,860 476,221 440,018 438,523 438,648 439,408 909131 Interfund Trfr to CIP Fund 310 0 0 14,978 0 151,076 70,000 909363 Interfund Trfr to CIP Fund 363 15,787 80,987 0 0 0 0 TOTAL NON - OPERATING 1,030,147 1,057,208 954,996 938,523 1,089,724 1,009,408 TOTAL STORMWATER UTILITY 1,038,941 1,057,305 955,100 938,623 1,089,824 1,054,508 136 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET LAW ENFORCEMENT FORFEITURE FUND The Law Enforcement Forfeiture Fund is established pursuant to Section 932.705 for reporting revenues associated with seized or forfeited property by the Police Department under the Florida Contraband Forfeiture Act as well as expenditures related to funding equipment purchases for law enforcement purposes, matching funds for Federal Grants, and to support Drug Treatment Programs, Drug Prevention Programs, School Resource Officer Program, Crime Prevention, or Safe Neighborhood Programs. LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Account Number Description FINES AND FORFEITS FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 351200 Confiscated Property 29,527 19,533 880 8,000 8,000 8,000 TOTAL FINES AND FORFEITS 29,527 19,533 880 8,000 8,000 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 71 33 15 25 25 25 361 105 SBA Interest Earnings 196 121 127 I00 100 100 365000 Sale of Surplus 871 0 0 0 0 0 366000 Contributions and Donations 1,456 6,145 0 2,000 2,000 2,000 367000 Gain /Loss on Investments 0 0 (115) 369900 Other Misc. Revenue 0 (258) 0 0 0 0 389991 Appropriation from PY Fund Balance 0 0 6,574 0 1,478 0 TOTAL MISCELLANEOUS REVENUE 2,594 6,041 6,601 2,125 3,603 2,125 TOTAL LAW ENFORCEMENT FORFEITURE 32,121 25,574 7,481 10,125 11,603 10,125 137 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Account Number Description OPERATING EXPENDITURES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 533100 Professional Services 3,841 1,702 0 0 6,000 0 533400 Other Contractual Services 0 510 0 0 0 0 534966 D.A.R.E. Expenditures 992 1,791 1,260 0 1,053 0 534967 G.R.E.A.T.Expenditures 339 12 340 0 0 0 535380 Departmental Supplies 2,763 2,000 0 0 4,550 0 TOTAL OPERATING EXPENDITURES 4,094 6,015 1,600 0 11,603 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 22,115 0 5,881 0 0 0 TOTAL CAPITAL OUTLAY 22,115 0 5,881 0 0 0 NON - OPERATING 909990 Unappropriated 5,912 19,559 0 10,125 0 10,125 TOTAL NON - OPERATING 5,912 19,559 0 10,125 0 10,125 TOTAL LAW ENFORCEMENT FORFEITURE 32,121 25,574 7,481 10,125 11,603 10,125 138 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012/2013 ANNUAL BUDGET DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND This debt service fund is used to record debt service payments associated with the Discretionary Sales Surtax Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds are for fifteen (15) years. The outstanding debt for this fund will be $5,420,000 as of September 30, 2012. 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 08109 Actual FY 09110 Actual FY 10111 Actual Amended FY 11112 BudEet FY 11112 Proiected FY 12113 Adopted Budzet 361100 Interest Income 707 7,038 7,529 22,400 22,400 22,365 361105 SBA Interest Earnings 0 0 100 0 0 0 TOTAL MISCELLANEOUS REVENUE 707 7,038 7,629 22,400 22,400 22,365 NON - REVENUE SOURCES 720,000 745,000 765,000 795,000 795,000 820,000 381130 Interfund Trfr from 130 DST 2,251,783 1,162,586 1,015,787 997,391 997,391 994,621 389991 Appropriation from PY Fund Balance 0 0 0 2,542 2,542 1,137 TOTAL NON - REVENUE SOURCES 2,251,783 1,162,586 1,015,787 999,933 999,933 995,758 TOTAL DEBT SERVICE FUND 2,252,490 1 1,169,624 1,023,416 1,022,333 1 1,022,333 1,018,123 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 Account Number Description OPERATING EXPENDITURES FY 08109 Actual FY 09110 Actual FY 10111 Actual Amended FY 11112 BudLet FY 11112 Proiected FY 12113 Adopted BudEet 535205 Bank Charges 375 675 675 300 300 300 TOTAL OPERATING EXPENDITURES 375 675 675 300 300 300 DEBT SERVICE 707130 Principal - DST Series 2003 720,000 745,000 765,000 795,000 795,000 820,000 707230 Interest - DST Series 2003 457,903 277,788 252,604 225,358 225,358 196,148 707300 Other Debt Service Costs 3,625 1,000 1,333 1,675 1,675 1,675 909990 Unappropriated 1,070,587 I45,161 3,804 0 0 0 TOTAL DEBT SERVICE 2,252,115 1,168,949 1,022,741 1,022,033 1,022,033 1,017,823 TOTAL DEBT SERVICE FUND 2,252,490 1,169,624 1,023,416 1,022,333 1,022,333 1,018,123 140 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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 $3,505,000 as of September 30, 2012. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master 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 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Bud et 361100 Interest Income 101 455 109 1,100 1,100 1,056 361150 SBA Interest Earnings (17) 0 19 0 0 0 TOTAL MISCELLANEOUS REVENUE 84 455 128 1,100 1,100 1,056 NON - REVENUE SOURCES 60,934 37,861 69 0 0 1,416 381163 Interfund Trfr from 163 SUF 501,860 476,221 440,018 438,523 438,648 439,408 389991 Appropriation from PY Fund Balance 0 0 0 500 500 0 TOTAL NON - REVENUE SOURCES 501,860 476,221 440,018 439,023 439,148 439,408 TOTAL DEBT SERVICE FUND 501,944 476,676 440,146 440,123 440,248 440,464 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 Account Number Description DEBT SERVICE FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 707163 Principal - Stormwater Series 2003 255,000 260,000 270,000 280,000 280,000 290,000 707263 Interest - Stormwater Series 2003 185,135 177,485 169,035 159,248 159,248 148,048 707300 Other Debt Service Costs 875 875 1,042 875 1,000 1,000 909990 Unappropriated 60,934 37,861 69 0 0 1,416 TOTAL DEBT SERVICE 501,944 476,221 440,146 440,123 440,248 440,464 TOTAL DEBT SERVICE FUND 501,944 476,221 440,146 440,123 440,248 440,464 141 (CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL "BUD. G-E:S CITY OF This Page Intentionally Left Blank 142 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI CAPITAL PROJECT FUNDS 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 that are scheduled for Fiscal Year 2012 -13. 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 2012 -13 projects is provided from General Fund, Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fees, Stormwater Revenue Fund, Riverfront CRA 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 2012 -13 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 2012 -13 projects are either for replacement purposes or for infrastructure improvements, which do not require an increase in operational costs and may reduce maintenance expenditures. Generally, there are no significant savings or revenues expected to result from the Fiscal Year 2012 -13 projects. 143 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2012 - 2013 REVENUES BY SOURCE General Fund 2% Local Option Gas Ta(impact 1% cretionary Sales Tax Fund 25% Grants /Bank Notes Recreation 62% Fee Fund 5% Stormwater Revenue Fund 1% Riverfront CRA 4% 144 USES OF FUNDS Physical General Public Environment Government Safety Culture and 11% 1% 1% Recreation 6% Economic Environment 10% t. Transportation 71% 144 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES AND EXPENDITURES FOR FISCAL YEAR 2012 - 2013 General Fund $ 124,888 Local Option Gas Tax 100,000 Discretionary Sales Tax Fund 1,751,000 Recreation Impact Fee Fund 330,000 Stormwater Revenue Fund 70,000 Riverfront CRA 250,000 Grants /Bank Notes 4,243,000 Total Capital Improvement Fund Revenues $ 6,868,888 General Government $ 35,000 Public Safety 56,000 Transportation 4,911,888 Economic Environment 750,000 Culture and Recreation 386,000 Physical Environment 730,000 Total Capital Improvement Fund Expenditures $ 6,868,888 145 'CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2012/2013 General Government Old City Hall Windows 15,000 15,000 FDLE Computer Firewall 5,000 5,000 Diesel Fuel Tank 15,000 15,000 Police Department Police Vehicle Replacement 56,000 56,000 Roads and Special Projects Public Works Equipment 56,000 56,000 Barber Street Bridge Repairs 60,000 60,000 Street Repaving 12,888 100,000 112,888 Fish House Improvements 325,000 325,000 Parks & Recreation Creative Playground 100,000 100,000 Schumann Park Equipment 25,000 25,000 Volleyball Court Lights 20,000 20,000 Multi -use Field Lighting 185,000 185,000 Resurface Tennis Courts 16,000 16,000 Football Field Restrooms 20,000 20,000 Baseball Field Restrooms 20,000 20,000 Stormwater Stormwater Equipment 70,000 70,000 1/4 Swale Improvements 500,000 500,000 Riverfront Community Redevelopment Parking Improvements 500,000 250,000 750,000 Airport Loader (Match from Stormwater) 160,000 160,000 Main Street Access Road 275,000 925,000 _ 1,200,000 Build Taxiways /Install Lighting 3,158,000 3,158,000 Total FY 2012/2013 $ 124,888 $ 100,000 $ 1,751,000 $ 330,000 $ 70,000 $ - $ 4,243,000 $ 250,000 $ - $ 6,868,888 1 A K `1CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Project Name: Funding Source: Old City Hall Windows I Project Description: Discretionary Sales Tax lReglazing windows at Old City Hall Justification: IThis is necessary to keep the windows at the Old City Hall from leaking and rotting. Project Costs: FY 12 -13 $15,000 Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $15,000 $500 $1,000 $1,500 $2,000 $2,500 $7,500 Project Name: FDLE Computer Firewall Project Description: Funding Source: IDiscretionary Sales Tax U rade Firewall for compliance with FDLE requirements. Justification: This is required by FDLE regulations. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $5,000 $0 $5,000 $0 $5,000 $0 $15,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: (Diesel Fuel Tank IProiect Description: I the existing 1000 gallon diesel tank and pump are in poor condition (rusted) and will need to N .ipgraded to meet the new regulations required by the State of Florida. At the present time, the these .nventory system is a manual system but this will be upgraded to a computerized fuel key inventor3 system. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $300 $350 $400 $450 $500 $2,000 Project Name: Funding Source: Justification: Replacement of Police Vehicles Project Description: Discretionary Sales Tax 12/13 26K Code Enforcement 1/2 Ton Truck, 30K Truck/Boat. 13/14 114K 3 Police Patrol Units. 14/15 304K 8 Police Patrol Units, 16K Boat Motor. 15/16 320K 8 Police Patrol Units, 15K Light Tower. 16/17 320K 8 Police Patrol Units, 20K Motorcycle. 17/18 320K 8 Police Patrol Units, 16K 2 Trailers. These are sceduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $56,000 $114,000 $320,000 $335,000 $340,000 $336,000 $1,501,000 Operating Impact: $0 ($1,000) ($2,500) ($7,000) ($11,500) ($16,000) ($38,000) 147 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE Project Name: Funding Source: Justification: Project Costs: PV 17_11 $56,000 Public Works Equipment Project Description: General Fund 12/13 22K Pickup, 17K Dump Truck Bed, 17K Tri -Deck Mower. FY 12 -13 when $12,888 will be 13/14 32K 1 -Ton Truck, 12K Mower, 9K Workman. funded by General Fund. 14/15 IOK Gator, 35K Skid Steer, 13K Mower. This is necessary to keep the streets in good condition. Repaving is expected to reduce pot -hole repairs 15/16 20K 4 Equipment Trailers, 30K Tractor. 16/17 85K Dump Truck, 15K Mower. 17/18 160K Loader, 40K Tractor. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $53,000 $58,000 $50,000 $100,000 $200,000 $517,000 Operating Impact: $0 ($1,500) ($3,000) ($4,500) ($5,500) ($6,500) - $21,000 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $60,000 Barber Street Bridge Repairs Project Description: Discretionary Sales Tax Engineering and construction to add guardrails in FYI 2-13 to meet DOT standards. Major repairs will be addressed in FYI 5-16. This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $500,000 $0 $0 $560,000 Operating Impact: $0 $1,000 $1,500 $2,000 $17,500 $19,000 $41,000 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $112,888 Street Repaving Project Description: Local Option Gas Tax, except for Rehabilitation and repaving of failing road base and roads. FY 12 -13 when $12,888 will be funded by General Fund. This is necessary to keep the streets in good condition. Repaving is expected to reduce pot -hole repairs and complaints, as well as insurance claims for damages and liability. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $100,000 $100,000 $100,000 $100,000 $100,000 $612,888 Operating Impact: $0 $4,400 $8,400 $12,400 $16,400 $20,400 $62,000 Project Name: FundinL, Source: Justification: Fish House Improvements JProject Description: Discretionary Sales Tax I Im rovements to Fish House. This project is necessary to speed up the redevelopment of this facility and promote economic development. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $325,000 $0 $0 $0 $0 $0 $325,000 Operating Impact: $0 $1,000 $1,500 $2,000 $2,500 $3,000 $10,000 148 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $100,000 Creative Playground I Project Description: Recreation Impact Fees limprovements and Equipment Purchases for Creative Playground. This project will upgrade the playground features and replace and increase the equipment. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $100,000 Operating Impact: $0 $2,500 $2,500 $2,500 $2,500 $2,500 $12,500 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $25,000 Schumann Park Equipment Project Description: Recreation Impact Fees I Purchase Playground equipment for Schumann Park. Ed These Purchases will provide additional equipment for Schumann Park. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $500 $500 $500 $500 $500 $2,500 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $20,000 Volleyball Court Lights I Project Description: Recreation Impact Fees I Install lights for the Volleyball Courts. This would provide lighting for night -time play at the Volleyball Courts at Riverview Park. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 $2,500 $2,500 $2,500 $2,500 $2,500 $12,500 Project Name: Funding Source: Justification: Multi -Use Field Lighting Project Description: Recreation Impact Fees Provide power source, controller, poles, wiring and light fixtures to light the multi -use field at the Barber Street Sports Complex. This would provide lighting for the multi -use field and allow night -time use for football, soccer and baseball leagues. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $185,000 $0 $0 $0 $0 $0 $185,000 Operating Impact: $0 $5,000 $5,000 $5,000 $5,000 $5,000 $25,000 Project Name: Funding Source: Resurface Tennis Courts JProject Description: General Fund lResurface Clay Tennis Courts. Justification: IThis proiect will resurface the Clay Tennis Courts at Friendship Park. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $16,000 $0 $0 $0 $0 $0 $16,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 149 v CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: PV 11 -11 $20,000 Football Field Restrooms Project Description: General Fund Renovate the Football Field Restroom interior. This restroom at the Barber Street Sports Complex is old and needs to be upgraded. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $20,000 Baseball Field Restrooms Project Description: General Fund IRenovate the Baseball Field Restroom interior. This restroom at the Barber Street Sports Complex is old and needs to be upgraded. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) Project Name: Funding Source: Justification: Stormwater Equipment Project Description: Stormwater Utility Fund 12/13 22K 1/2 Ton Truck, 8K Equipment Trailer, 40K Loader (200K Total for Loader - 160K Balance from FDOT Grant). 14/15 40K Loader. 15/16 125K Slope Mower. 16/17 130K Backhoe, 25K 1 Ton Truck. 17/18 140K Dump Truck, 25K 3/4 Ton Truck. To schedule an orderly replacement of major equipment that is essential to the operation of the stormwater maintenance program. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $230,000 $0 $40,000 $125,000 $155,000 $165,000 $715,000 Operating Impact: $0 $4,000 $4,000 $5,000 $7,000 $10,000 $30,000 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $500,000 1/4 Swale Improvements Project Description: IDiscretionary Sales Tax I Installation of 1/4 round in swales. To continue the program of updating the drainage throughout the City. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $5,000 $10,000 $15,000 $20,000 $25,000 $75,000 150 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET Project Name: Funding Source: Justification: Parking 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. interest of safety, parallel taxiways are needed to avoid runway 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 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $750,000 $0 $0 $0 $0 $0 $750,000 Operating Impact: $0 $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 Project Name: Funding Source: Justification: Build Taxiways/Install Lighting Project Description: FAA and FDOT Grants. City Construct T/W C, D, & E and install taxiway and REIL (Runway end Matching Requirements identification lighting). undetermined at this time. 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: FY 12 -13 $3,158,000 Operating Impact: $0 Project Name: Funding Source: Justification: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $3,158,000 $0 $0 $0 $0 $0 $0 Main Street Access Road Project Description: FAA Grants. $275,000 City Construct new Airport Drive East; Improve Main Street intersection Matching Requirement will be at Airport Drive East. funded from Discretionary Sales Tax funds. The Airport Drive East and Main Street intersection requires realignment and turn lanes to handle increased car trips to /from Airport East industrial area. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $1,200,000 $0 $0 $0 $0 $0 $1,200,000 Operating Impact: $275,000 $10,000 $10,000 $10,000 $10,000 $10,000 $325,000 151 ICITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank 152 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 12/13 FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 1,408,534 $ 1,297,411 $ 1,331,672 $ 1,305,753 $ 1,393,855 $ 1,400,235 Total GC Administration Division 1,305,643 561,584 528,727 516,777 604,207 624,181 Total GC Greens Division 593,465 562,487 549,690 599,291 588,509 612,685 Total GC Carts Division 156,111 140,639 138,249 141,253 138,430 142,274 Total Expenses 2,055,219 1,264,710 1,216,666 1,257,321 1,331,146 1,379,140 Change in Unrestricted Reserves $ (646,685) $ 32,701 $ 115,006 $ 48,432 $ 62,709 $ 21,095 GOLF COURSE FUND REVENUE Code: 410010 The Fiscal Year 2012 -2013 adopted budget for Golf Course fund revenue is $1,400,235. This compares to the 2011 -2012 projected Goll Course fund revenue of $1,393,855, an increase of $6,380 or .46 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11-12 FY 11 -12 FY 12 -13 Description Actual Actual Actual Budget Revenue Budget Difference Charges for services $1,406,933 $1,291,296 $1,331,561 $1,305,653 $1,369,355 $1,392,635 $ 23,280 Non - operating revenues 1,601 6,115 111 100 24,500 7,600 (16,900) Total revenues $1,408,534 $1,297,411 $1,331,672 $1,305,753 $1,393,855 $1,400,235 $ 6,380 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from 2011 -12 Projected Revenue Difference 1. Charges for services - Increase mainly due to a projected increase in play. $ 23,280 2. Non - operating revenues - Decrease due to less use of Capital Account funds in FY 12 -13. $ (16,900) 153 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Account Number Description CHARGES FOR SERVICES FY 08/09 Actual FY 09/10 Actual FY 10/11 Actual FY 11/12 Amended Bud et FY 11/12 Dept Projected FY 12/13 Adopted Budtet 347501 Green Fees 529,583 477,049 492,959 481,500 509,326 520,000 347502 Cart Rentals 663,201 603,424 634,933 607,500 642,427 650,000 347510 Driving Range Fees 43,571 38,626 43,143 43,000 42,326 45,000 347512 Club Storage Fees 2,123 2,046 2,146 2,225 2,300 2,300 347513 Club Rentals Fees 2,073 1,796 2,415 2,100 2,100 2,200 347520 Initiation Fees 3,800 4,500 3,500 3,000 2,500 3,000 347521 Membership Fees 62,090 61,539 60,005 62,683 57,667 64,000 347522 Handicap Fees 6,000 5,620 5,140 5,200 5,060 5,200 347523 Resident Card Fees 38,100 36,370 31,620 33,525 34,100 36,000 347530 Non - Taxable Sales 108 52 215 60 83 75 347540 Pro Shop Sales 68,201 66,760 73,043 70,000 67,366 70,000 347541 Cost of Sales -Pro Shop (46,975) (44,143) (50,749) (40,000) (40,000) (40,000) 362100 Rents and Royalties 31,178 29,744 27,800 30,000 28,760 30,000 366000 Contributions & Donations 0 0 0 0 10,830 0 369900 Other Miscellaneous Revenues 0 2,512 2,188 1,500 1,000 1,500 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 3,264 5,020 2,363 3,000 3,000 3,000 369995 Cash Over /Short 256 21 480 0 150 0 TOTAL CHARGES FOR SERVICES 1,406,933 1,291,296 1,331,561 1,305,653 1,369,355 1,392,635 NON - OPERATING REVENUE 361100 Interest Earnings 144 254 0 100 0 0 361105 SBA Interest Earnings 3,093 219 0 0 0 100 364100 Sale of Fixed Assets 0 987 0 0 0 0 367000 Gain /Loss on Sale of Investments (1,658) 4,448 0 0 0 0 369400 Reimbursements 0 207 111 0 0 0 381415 Interfund Transfer from Fund 415 0 0 0 0 24,500 7,500 TOTAL NON- OPERATING REVENUE 1,601 6,115 111 100 24,500 7,600 TOTAL GOLF COURSE REVENUES 1,408,534 1,297,411 1,331,672 1,305,753 1,393,855 1,400,235 USE OF UNRESTRICTED RESERVES 646,685 0 0 0 0 0 TOTAL GOLF COURSE SOURCES 2,055,219 1,297,411 1,331,672 1,305,753 1,393,855 1,400,235 154 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS • Good replay from numerous golf course patrons, especially patrons participating in numerous weekly leagues we offer, such as Wojo's Monday League, Men's & Women's Golf Associations, Business League, etc.. • Hosted over 30 charity, corporate and /or special tournaments, provided donations, etc. to all of the charitable events. • On track for golf rounds to exceed 54,000 and total revenues to exceed 1.3 million. • Donated numerous rounds of golf to charitable events and fundraisers, providing key support to community endeavors. • Long -range plan developed which includes a major irrigation upgrade, green & tee improvements and construction of new golf course clubhouse & maintenance barn. • For the fifth consecutive year, represented SMGC at the 2012 Honda Classic (a PGA Tour event), where PGA Director of Golf, Greg Gardner, served as a Pace of Play Official at the Pro -Am Competition. • Organized, promoted and hosted the 2011 Sebastian Open, the premiere tournament for SMGC. • Served as home course for Sebastian River High School Boys & Girls golf teams. PGA Director of Golf, Greg Gardner was the Boys Head Golf Coach. The Boy's team compiled a season record of 16 -4 -1 and qualified for the Regional State Tournament. The Boys District State Championship was hosted by Sebastian Municipal Golf Course. • Offered Junior Clinics and lessons throughout the year and also participated in the PGA's "Play Golf America" campaign. • Organized, promoted and hosted the Inaugural Michael Nichol's Memorial Golf Tournament, where a record number of players (15 7) participated. FISCAL YEAR 2013 GOALS & OBJECTIVES ➢ Strive for 62,000 round 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 goal of "consider it done" and "whatever it takes" regarding such customer service. ➢ Continue to work closely with International Golf Maintenance, Inc., the golf course's maintenance contractor, in order to produce the highest - quality golf course conditions possible and (always) keeping lines of communication open with all maintenance workers. ➢ Continue to offer annual memberships, with the goal of securing new members each year. ➢ Continue to offer a large variety of weekly leagues, which will help ensure repeat play and increase rounds of golf among regular customers. ➢ Continue to offer a fully- stocked discount golf shop, complete with quality merchandise and competitive prices, while fulfilling the needs (stated and unstated) of customers. ➢ Strive to introduce the game of golf (through a variety of clinics, lessons and other specials / functions)to juniors, retirees, and others in the community to ensure future and present growth of the game of golf. ➢ Continue to be the official home course for the Sebastian River High School Boy's and Girl's Golf Teams. ➢ Strive to place constant attention to all facilities and grounds, to help ensure that all areas are well -kept and presentable to the public. ➢ Continue to represent SMGC through volunteer activities, speaking engagements and other public - relation ventures. ➢ Strive to help community fundraisers and other charitable events, to help SMGC to be considered an integral part of the community. 155 KITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Number of Annual Fees Sold 95 96 94 88 92 Single Resident 39 38 38 34 35 Single Non - Resident 8 8 8 12 13 Family Resident 38 42 44 40 42 Family Non - Resident 10 8 4 2 2 Resident/Discount Cards 876 844 735 783 850 TOTAL ANNUAL FEES SOLD 971 940 829 871 942 Annual Fee Rounds 7,536 7,063 7,344 7,282 7,400 Daily Fee Rounds 45,668 42,435 44,009 44,200 45,000 TOTAL NUMBER OF ROUNDS PLAYED 53,204 49,498 51,353 51,482 52,400 Junior Golf Academy Attendees 75 90 75 1 100 1 75 Outside Tournaments 30 30 29 30 30 Sebastian Open Players 107 105 58 100 100 PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OFACTIVITY 11112 12113 20.00% 20.00% General Supervision - Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative and practical improvements. 20.00% 20.00% Pro Shop - Provide friendly, consistent quality service to the public. The result of this direct contact combined with the amenities offered, produces customer satisfaction. 20.00% 20.00% Control of Course Play - Provide for orderly starting of play, speed and flow of play, and prevention of free play and abuse to golf course grounds, to enhance the enjoyment of the game as well as promoting return play. 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% 156 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for Golf Course Administration, excluding budgeted contingency is $624,181. This compares to the 2011 -2012 projected expenses, excluding projected contingency of $604,207, an increase of $19,974 or 3.31 %. Revised Projected Adopted 1,500 Lesson Bonus FY 08 -09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 FY 12/13 1,500 FICA Taxes Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 271,669 $ 256,725 $ 222,573 $ 204,525 $ 214,179 $ 218,529 $ 4,350 Operating Expenses 326,497 283,159 301,455 312,252 332,028 340,652 PAY 8,624 Capital Outlay 84,962 - 4,699 - 10,000 - Expense (10,000) Debt Service 622,515 21,700 - - - - RANGE - Transfers - - - - 48,000 65,000 11 -12 17,000 Contingency - 32,701 115,006 48,432 62,709 21,095 12 -13 (41,614) Total $ 1,305,643 $ 594,285 $ 643,733 $ 565,209 $ 666,916 $ 645,276 $ (21,640) Fiscal Year 2012 -13 Adopted Budget: 1.00 $ 77,269 Major Current Level Changes from Head Cashier 26,545 /69,662 Fiscal Year 2011 -12 Projected Expenses: Difference 1. Personal Services - Net increase due to added funding for Temporary Assistant Cashiers. $ 4,350 2. Operating Expenses - Increase primarily due to an increase in administrative services provided by General Fund. $ 8,624 3. Capital Outlay - No approved capital outlay in FY 11 -12 budget $ (10,000) 4. Debt Service - The final debt service was paid in FY 09/10. $ - 5. Transfers - Added funds from the 2012 fee increases are moved to the Golf Course Capital Improvements Fund. $ 17,000 6. Contingency - Total revenue exceeds budgeted expenses by less than the prior year. $ (41,614) PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION $ 160,726 $ 162,726 Overtime 1,500 1,500 Lesson Bonus 1,500 1,500 FICA Taxes 11,743 F /T /E Deferred Compensation Projected Adopted Group Health Insurance Premium PAY 12,140 POSITION YEARS Expense Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 Golf Course Director 46,541 / 97,308 78 1.00 1.00 1.00 $ 77,269 $ 77,269 Head Cashier 26,545 /69,662 26 1.00 1.00 1.00 42,457 42,457 Assistant Cashier (P /T) 9.23/20.76 15 1.00 1.00 1.00 30,000 25,000 Assistant Cashier (TEMP) 0.50 0.50 0.50 11,000 18,000 4.50 3.50 3.50 157 $ 160,726 $ 162,726 Overtime 1,500 1,500 Lesson Bonus 1,500 1,500 FICA Taxes 11,743 11,887 Deferred Compensation 11,045 11,045 Group Health Insurance Premium 13,400 12,140 Dependant Health Ins Premium 10,220 9,648 Health Reimbursement Account 3,014 6,108 Employee Assistance Program 92 115 Worker's Comp Insurance 1,739 1,860 Unemployment Insurance - - Total Personal Services $ 214,979 $ 218,529 157 KITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Account Number Description PERSONAL SERVICES: FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 511200 Regular Salaries 200,716 186,992 160,792 143,225 149,726 144,726 511300 Temporary Salaries 0 0 5,406 6,000 11,000 18,000 511400 Overtime 1,267 1,224 1,670 1,500 700 1,500 511500 Lesson Bonus 2,219 2,974 1,163 1,500 1,500 1,500 512100 FICA Taxes 14,757 14,213 12,850 11,913 11,743 11,887 512225 Deferred Compensation 15,282 15,174 12,576 11,315 11,045 11,045 512301 Group Health Insurance Premium 21,128 21,046 15,494 13,865 13,400 12,140 512305 Dependant Health Ins Premium 10,717 10,923 10,435 10,339 10,220 9,648 512307 Health Reimbursement Account 0 0 0 3,014 3,014 6,108 512309 Employee Assistance Program 121 115 102 115 92 115 512400 Worker's Comp Insurance 4,666 3,404 2,212 1,739 1,739 1,860 512500 Unemployment Insurance 0 47 0 0 0 0 512600 OPED Accrued Expense 796 613 (127) 0 0 0 TOTAL PERSONAL SERVICES 271,669 256,725 222,573 204,525 214,179 218,529 OPERATING EXPENSES: 533100 Professional Services 2,911 1,752 2,141 2,048 2,024 2,024 533200 Audit Fees 2,450 3,274 2,947 2,710 2,710 3,046 533201 Admin Services provided by GF 49,509 54,460 59,906 65,897 65,897 82,638 533400 Other Contractual Services 0 148 40 100 0 0 533415 Janitorial Services 5,045 3,604 899 911 911 0 533420 Pest/Weed Control 648 248 154 168 324 480 533440 Electronic Security Services 422 427 443 518 518 525 534101 Telephone 3,445 2,075 2,347 2,260 2,584 2,584 534105 Cellular Telephone 349 483 559 560 600 276 534110 Internet Access 488 680 494 495 495 550 534120 Postage 94 113 75 60 100 100 534310 Electric 27,580 23,871 33,831 32,120 35,125 35,475 534320 Water /Sewer 13,483 12,770 14,315 11,620 18,315 19,000 534445 Airport Property Lease 164,000 135,000 135,000 135,000 135,000 135,000 534500 Insurance 4,875 5,360 3,952 5,361 7,400 6,800 534610 R & M - Buildings 5,832 1,327 1,632 8,970 17,000 9,000 534630 R & M - Office Equipment 3,870 1,640 3,374 4,000 4,000 4,000 534845 Golf Course Promotions 203 293 93 0 71 0 534846 Golf Course Advertising 7,703 5,027 5,890 5,000 5,000 5,000 535200 Departmental Supplies 3,165 3,063 2,549 3,500 3,500 3,900 535205 Bank Charges 22,627 22,101 24,875 24,500 24,500 24,500 535210 Computer Supplies 895 80 130 750 750 750 535220 Cleaning Supplies 3,520 2,267 2,505 2,000 2,000 2,000 535230 Small Tools and Equipment 0 0 312 0 0 0 535250 Building Supplies 623 312 22 500 0 0 535270 Uniforms and Shoes 0 0 0 200 200 0 535410 Dues and Memberships 507 507 507 507 507 507 535710 Non -Ad Valorem Tax 2,253 2,277 2,443 2,497 2,497 2,497 TOTAL OPERATING EXPENSES 326,497 283,159 301,455 312,252 332,028 340,652 CAPITAL OUTLAY: 606200 Buildings 0 0 0 0 7,500 0 606300 Improvement Other Than Buildings 0 0 0 0 2,500 0 606400 Vehicles and Equipment 84,962 0 4,699 0 0 0 TOTAL CAPITAL OUTLAY 84,962 0 4,699 0 10,000 0 DEBT SERVICE: 707145 Principal - Golf Course 590,000 0 0 0 0 0 707245 Interest - Golf Course 32,015 20,125 0 0 0 0 707300 Other Debt Service Costs 500 1,575 0 0 0 0 TOTAL DEBT SERVICE 622,515 21,700 0 0 0 0 NON - OPERATING EXPENSES 909541 Intrafund Trfr to GC Capital 0 0 0 0 48,000 65,000 909901 Contingency 0 32,701 115,006 48,432 62,709 21,095 TOTAL NON - OPERATING EXPENSES 0 32,701 115,006 48,432 110,709 86,095 TOTAL GOLF COURSE ADMINISTRATION 1,305,643 594,285 643,733 565,209 666,916 645,276 158 ITY OF SEBASTIAN, FLORIDA 2012/2013 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 2012 ACCOMPLISHMENTS ✓ Monitored all golf course grounds, with special emphasis on putting greens. ✓ Monitored maintenance & preventative maintenance of all golf course owned equipment ✓ Continued maintenance and minor improvements on irrigation system. ✓ Purchase new greens mower, thus ensuring the quality of cut to putting green turf. ✓ Continued minor landscaping improvements, planting of new trees & Brazilian Pepper tree removal projects. ✓ Long term plan in place which will entail consideration for new irrigation system (downstream of the pump station) and rebuilt and enlarged greens and tees. ✓ Overall, golf course customers offered positive comments about condition and quality of the golf course grounds, with special emphasis on "speed" and roll of the putting greens. FISCAL YEAR 2013 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 eventual and planned irrigation upgrades and improvements. ➢ Strive to monitor and track all equipment repairs to golf course -owned equipment and continue to look into new, innovative and cost - effective methods of repairing equipment and conducting preventative maintenance. ➢ 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 course maintenance staff. ➢ Explore innovative methods regarding equipment replacement, leases, golf course turf practices and irrigation improvements. ➢ Continue to explore and research other golf course improvement subjects including green and tee rebuild issues, types of turf, tee locations and other issues related to future improvements and renovations. 159 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 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 1 18 18 18 Holes Maintained 18 18 18 18 18 Practice areas (acres total) 4 4 4 4 4 PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 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 GOLF COURSE GREENS DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Golf Course Greens Division is $612,685. This compares to the 2011 -2012 -cted expenses of $588,509, an increase of $24,176 or 4.1 %. Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services and projected payments on a lease - purchase agreement. $ 47,582 2. Capital Outlay - Purchase of two $7K Carry -All units and two $22K Greensmowers via a 3 year lease - purchase $ (23,406) 160 Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Actual Actual Actual Budget Expenses Budget Difference Operating Expenses $ 591,975 $ 539,987 $ 549,690 $ 574,291 $ 565,103 $ 612,685 $ 47,582 Capital Outlay 1,490 22,500 - 25,000 23,406 - (23,406) Total $ 593,465 $ 562,487 $ 549,690 $ 599,291 $ 588,509 $ 612,685 $ 24,176 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services and projected payments on a lease - purchase agreement. $ 47,582 2. Capital Outlay - Purchase of two $7K Carry -All units and two $22K Greensmowers via a 3 year lease - purchase $ (23,406) 160 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE LF COURSE GREENS DIVISION Description Fairway Mower 2012 -13 2013 -14 2014 -15 2015 -16 2016 -17 TOTAL $ - $ 15,000 $ - $ - $ - $ 15,000 - 40,000 - - 40,000 $ - $ 15,000 $ 40,000 $ - $ - $ 55,000 GOLF COURSE GREENS DIVISION Code: 410120 Account Number Description OPERATING EXPENSES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budjjet FY 11/12 Pro'ected FY 12/13 Adopted Budizet 533100 Professional Services 0 0 0 0 500 500 533440 Electronic Security Services 493 521 535 600 300 300 533445 Groundskeeping Service 537,762 493,700 493,699 514,356 501,928 524,640 534310 Electric 22,221 17,510 18,369 17,385 16,285 16,445 534420 Equipment Leases 0 0 0 0 0 22,000 534610 R & M - Buildings 2,365 1,385 1,628 4,800 4,800 3,000 534640 R & M- Operating Equipment 13,117 15,457 16,536 17,000 17,000 17,000 534680 R & M - Irrigation Systems 12,542 9,189 13,524 16,000 15,000 15,000 534685 R & M - Grounds Maintenance 797 1,656 4,494 3,200 8,300 12,500 535200 Departmental Supplies 2,496 522 843 750 750 750 535220 Cleaning Supplies 182 47 0 100 100 100 535230 Small Tools and Equipment 0 0 0 0 140 200 535250 Building Supplies 0 0 62 100 0 250 TOTAL OPERATING EXPENSES 591,975 539,987 549,690 574,291 565,103 612,685 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,490 22,500 0 25,000 23,406 0 TOTAL CAPITAL OUTLAY 1,490 22,500 0 25,000 23,406 0 TOTAL GREENS DIVISION 593,465 562,487 549,690 599,291 588,509 612,685 161 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 all surrounding areas including the cart barn, cart staging area, cart wash area, starter station, locker room and driving range. Facilitates preventative maintenance on golf carts including battery checks, greasing and tire pressure. FISCAL YEAR 2012 ACCOMPLISHMENTS ✓ Maintained fleet of 86 electric Club Car golf carts, 1 beverage cart, 1 ranger cart and 1 range cart. ✓ Maintained cart barn and all surrounding areas including starter's station, water station, cart wash and cart staging areas and driving range stations. ✓ Through a contract with an underwater diving company, provided at no -cost, a 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 2013 GOALS AND OBJECTIVES ➢ Continue to offer quality, unsurpassed customer service. ➢ Continue to maintain golf cart fleet, with emphasis on battery & tire maintenance and overall cleanliness of golf cart. ➢ Continue to maintain beverage, ranger & range carts. ➢ Continue to maintain driving range stations and offer a clean, quality range practice golf ball to our customers. ➢ Continue to maintain cart barn, water & starter's station and cart wash & staging areas, so all of these areas are clean and presentable to the public and customers. ➢ Explore and research golf cart lease versus purchase issues, always looking for the best possible deal regarding a cart fleet. ➢ Provide all outside golf staff a uniform, including staff shirt and staff shorts or pants. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Club Car Electric Golf Carts 86 86 86 86 86 Tires Maintained 352 352 352 352 352 Grease Fittings Maintained 508 534 534 534 534 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 348 519 519 519 519 Beverage Carts i 1 1 1 1 1 PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 11112 12113 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 % 100.00% 162 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY Fiscal Year 2012 -2013 adopted budget for Golf Course Carts Division is $142,274. This compares to the 2011 -2012 projected nses of $138,430, an increase of $3,844 or 2.8 %. Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - Additional funding added for Temporary Cart Attendents. $ 3,094 2. Operating Expenses - Additional funding added to provide uniform clothing for outside employees. $ 750 3. Capital Outlay - No Capital Outlay was approved. $ PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION Amended Projected Adopted F /T/E FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Expense Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 78,805 $ 76,382 $ 74,709 $ 74,318 $ 73,995 $ 77,089 $ 3,094 Operating Expenses 72,693 64,257 63,540 64,435 64,435 65,185 750 Capital Outlay 4,613 - - 2,500 - - - Total $ 156,111 $ 140,639 $ 138,249 $ 141,253 $ 138,430 $ 142,274 $ 3,844 Fiscal Year 2011 -12 Adopted Budget: Major Current Level Changes from Fiscal Year 2010 -11 Projected Expenses: Difference 1. Personal Services - Additional funding added for Temporary Cart Attendents. $ 3,094 2. Operating Expenses - Additional funding added to provide uniform clothing for outside employees. $ 750 3. Capital Outlay - No Capital Outlay was approved. $ PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION F /T/E Projected Adopted PAY POSITION Expense Budget POSITION RANGE GRADE 09 -10 10 -11 11 -12 11 -12 12 -13 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 35,000 6.50 6.50 6.50 $ 67,000 $ 70,000 Overtime 800 800 FICA Taxes 5,187 5,416 Employee Assistance Program 138 138 Worker's Compensation 870 735 Total Personal Services $ 73,995 $ 77,089 163 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budizet FY 11/12 Proiected FY 12/13 Adopted Budget 511200 Regular Salaries 38,725 38,685 34,186 35,000 35,000 35,000 511300 Temporary Salaries 30,443 29,150 33,038 32,000 32,000 35,000 511400 Overtime 1,780 1,533 1,228 1,100 800 800 512100 FICA Taxes 5,604 5,287 5,249 5,210 5,187 5,416 512309 Employee Assistance Program 138 138 138 138 138 138 512400 Worker's Comp Insurance 2,115 1,589 870 870 870 735 TOTAL PERSONAL SERVICES 78,805 76,382 74,709 74,318 73,995 77,089 OPERATING EXPENSES 534420 Equipment Leases 71,820 62,873 62,935 62,935 62,935 62,935 534610 R & M - Buildings 0 0 195 500 500 500 534640 R & M- Operating Equipment 683 739 162 500 500 500 535200 Departmental Supplies 190 460 180 300 300 300 535220 Cleaning Supplies 0 185 14 100 100 100 535230 Small Tools and Equipment 0 0 54 100 100 100 535270 Uniforms and shoes 0 0 0 0 0 750 TOTAL OPERATING EXPENSES 72,693 64,257 63,540 64,435 64,435 65,185 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,613 0 0 2,500 0 0 TOTAL CAPITAL OUTLAY 4,613 0 0 2,500 0 0 TOTAL CARTS DIVISION 156,111 140,639 138,249 141,253 138,430 142,274 164 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET MUNICIPAL AIRPORT City of Sebastian operates a 625 acre municipal airport through the establishment of an enterprise find. The airport property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport operations is lease revenue. The airport receives federal and state government grants to fund airport capital projects, which are accounted in the city's capital improvement fund. Since the year 2000, the Airport has been involved in over $10 million in capital improvements, all of which to better develop the facilities and economic growth. Amended FY 12/13 FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 372,768 $ 409,481 $ 389,761 $ 434,716 $ 424,551 $ 438,319 Total Airport Administration $ 434,766 $ 409,494 $ 694,983 $ 447,124 $ 421,820 $ 425,628 Total Economic Development - - - - - 20,000 Change in Unrestricted Reserves $ (61,998) $ (13) $ (305,222) $ (12,408) $ 2,731 $ (7,309) AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2012 -2013 adopted budget for Airport fund revenue is $438,319. This compares to the 2011 -2012 projected Airport fund revenue of $424,551, an increase of $13,768 or 3.2 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 Description Actual Actual Actual Budget Revenue Budget Difference Operating revenue $ 365,229 $ 389,715 $ 380,742 $ 421,791 $ 407,951 $ 430,319 $ 22,368 Non - operating revenues 7,539 19,766 9,019 12,925 16,600 8,000 (8,600) Total revenues and other sources $ 372,768 $ 409,481 $ 389,761 $ 434,716 $ 424,551 $ 438,319 $ 13,768 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Revenue: Difference 1. Operating revenue - Increase is primarily due to added tenant rents. $ 22,368 2. Non - operating revenues - Insurance reimbursements and asset sales increased FY 11 -12 revenues. $ (8,600) 165 ICITY OF SEBASTIAN. FLORIDA 2012/2013 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Account Number Description OPERATING REVENUE FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Projected FY 12/13 Adopted Budget 344100 Fuel Sales 94,611 89,058 112,782 128,000 75,000 125,000 347541 Cost of Sales (71,523) (69,945) (95,858) (102,400) (56,000) (100,000) 362150 Nontaxable Rents 2,000 391 391 391 391 391 362100 Rents and Royalties 275,004 303,710 300,744 336,200 329,260 344,628 369900 Other Miscellaneous Revenues 64,933 66,256 62,674 59,300 59,300 60,000 369941 Sales Tax Commission 204 245 9 300 0 300 TOTAL OPERATING REVENUE 365,229 389,715 380,742 421,791 407,951 430,319 OTHER NON - OPERATING REVENUE: 361 100 Interest Earnings 806 (165) 37 50 0 0 361105 SBA Interest Earnings 0 0 0 0 0 0 364100 Sale of Fixed Assets 0 0 0 0 4,125 0 365000 Sale of Surplus Materials /Scrap 0 207 0 0 0 0 366000 Contributions & Donations 5,000 0 0 0 0 0 369200 Insurance Proceeds 0 0 0 4,475 4,475 0 369400 Reimbursements 1,733 9,204 8,982 8,400 8,000 8,000 381455 Transfer from Fund 455 0 10,520 0 0 0 0 TOTAL OTHER NON - OPERATING REVENUE 7,539 19,766 9,019 12,925 16,600 8,000 TOTAL AIRPORT REVENUES 372,768 409,481 389,761 434,716 424,551 438,319 USE OF UNRESTRICTED RESERVES 61,998 13 305,222 12,408 0 7,309 TOTAL AIRPORT SOURCES 434,766 409,494 694,983 447,124 424,551 445,628 166 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET AIRPORT ADMINISTRATION The Growth Management 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 2012 ACCOMPLISHMENTS ✓ Secured grant and loan from DST funds to enable construction of Hangar "B ". ✓ Secured grant and installed wind turbines. ✓ Secured grant and installed security camera upgrade. FISCAL YEAR 2013 GOALS AND OBJECTIVES ➢ Continue economic growth opportunities. ➢ Effectively utilize the newly budgeted appropriation for economic development activities. ➢ Continue to pursue grant opportunities. ➢ Secure grant and build taxiways and install lighting. ➢ Secure grant to purchase maintenance equipment. ➢ Secure grant for design and construction of a new Airport Drive East, realigning the Main Street intersection and adding turn lanes. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/1010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Acres Available for Development 108 108 108 108 108 Airport Leasehold Revenues $277,004 $304,101 $301,135 $329,651 $345,019 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 11112 12113 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 Monitoring - Execute and monitor Capital Improvement Projects. Prepare and submit a Five -Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportation Airport Improvement Grants for Capital Improvement Projects and equipment. 10.00% 10.00% Tenant and Public Relations - Monitor and execute Tenant Lease agreements. Provide dispute resolution regarding airport regulations. Maintain contact with Airport users and citizens, respond to questions and complaints and provide information to all parties about rules, reaulations and airport 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. L22-0-00/—. I00.00% 167 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET AIRPORT ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2012 -2013 adopted budget for the Municipal Airport Administration is $425,628. This compares to the 2011 -2012 projected expenses of $421,820, an increase of $3,808 or .90 %. Budget 11 -12 POSITION YEARS GRADE 10 -11 11 -12 12 -13 81 1.00 Revised Projected Adopted 1.00 1.00 FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FLY 12 -13 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 245,949 $ 233,677 $ 229,190 $ 236,970 $ 237,241 $ 176,456 $ (60,785) Operating Expenses 151,992 153,106 167,243 170,404 159,804 232,597 72,793 Capital Outlay 20,170 9,001 290,000 22,500 8,200 - (8,200) Debt Service 8,550 8,550 8,550 17,250 16,575 16,575 - Total $ 426,661 $ 404,334 $ 694,983 $ 447,124 $ 421,820 $ 425,628 $ 3,808 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenses: Difference 1. Personal Services - Decrease due to employee being transferred to General Fund. $ (60,785) 2. Operating Expenses - Increase due to budgeting for General Fund for maintenance and janitorial services. $ 72,793 3. Capital Outlay - FY 11 -12 included Transfer to Construction Fund to match grants. $ (8,200) 4. Non - Operating - Includes $8,550 of interest on the $285,000 advance from DST Funds and $8,025 on the $267,511. $ PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION PAY POSITION RANGE Community Development Director 65,104 / 123,464 Airport Operations Specialist III 26,545 / 59,662 Airport Operations Specialist 23,581 / 53,000 1* Additional compensation is reflected in the Planning and Zoning budget. Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Health Reimbursement Account Employee Assistance Program Worker's Comp Insurance Total Personal Services 168 Projected Adopted F /T /E Budget 11 -12 POSITION YEARS GRADE 10 -11 11 -12 12 -13 81 1.00 1.00 1.00 26 1.00 1.00 0.00 22 1.00 1.00 1.00 1* Additional compensation is reflected in the Planning and Zoning budget. Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Health Reimbursement Account Employee Assistance Program Worker's Comp Insurance Total Personal Services 168 Projected Adopted Expense Budget 11 -12 12 -13 $ 73,446 $ 73,446 47,223 - 49,135 49,135 $ 169,804 $ 122,581 500 500 12,924 9,315 240 240 16,139 11,889 20,021 12,189 10,390 9,648 3,771 6,108 69 46 3,383 3,940 $ 237,241 $ 176,456 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 169 Amended FY 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 174,863 172,550 170,060 169,793 169,804 122,581 511400 Overtime 186 1,087 0 500 500 500 512100 FICA Taxes 11,980 11,868 11,464 13,046 12,924 9,315 512215 Clothing Allowance 240 240 240 240 240 240 512225 Deferred Compensation 15,483 15,161 14,489 15,348 16,139 11,889 512301 Group Health Insurance Premium 21,149 21,074 19,241 20,430 20,021 12,189 512305 Dependant Health Ins Premium 14,847 13,185 10,508 10,390 10,390 9,648 512307 Health Reimbursement Account 0 0 0 3,771 3,771 6,108 512309 Employee Assistance Program 69 69 69 69 69 46 512400 Worker's Comp Insurance 5,374 4,431 3,326 3,383 3,383 3,940 512600 OPEB Accrued Expense 1,758 (5,988) (207) 0 0 0 TOTAL PERSONAL SERVICES 245,949 233,677 229,190 236,970 237,241 176,456 OPERATING EXPENSES 533200 Audit Fees 4,692 2,517 2,265 2,039 2,039 1,835 533201 Admin Services provided by GF 52,592 36,656 42,980 44,203 44,203 52,772 533202 Maintenance Services provided by GF 0 0 0 0 0 68,500 533400 Other Contractual Services 5,450 3,268 2,023 1,500 1,500 1,500 53341 Environmental Services 0 0 0 0 100 0 533415 Janitorial Services 4,308 5,461 4,537 4,582 4,582 0 533420 Pest/Weed Control /Mowing 800 600 600 1,000 600 1,000 534101 Telephone 14,342 17,564 8,031 7,910 7,910 1,500 534105 Cellular Phone 968 888 1,044 1,035 1,200 810 534110 Internet Access 109 1,157 1,173 1,185 1,185 1,200 534120 Postage 239 299 387 250 100 200 534130 Express Mail 0 0 0 0 0 250 534310 Electric 15,816 24,988 26,165 26,000 22,300 22,550 534312 Water /Sewer 944 1,511 2,465 2,025 2,630 3,000 534500 Insurance 13,129 13,715 19,434 20,000 25,623 25,800 534600 Equipment - Contra Account 0 0 0 0 360 0 534610 R & M Buildings 1,077 6,949 1,714 2,500 500 3,500 534620 R & M- Vehicles 2,840 2,455 1,947 2,250 3,200 2,000 534630 R & M- Office Equipment 584 18 214 500 300 500 534640 R & M- Operating Equipment 7,094 6,784 10,694 6,500 12,000 9,000 534681 R & M- Fencing 219 1,413 1,597 6,475 1,000 5,000 534685 R & M- Grounds Maintenance 1,323 2,025 2,390 7,750 2,000 2,000 534700 Printing and Binding 439 0 0 300 0 0 534800 Promotional Activities 0 0 0 0 350 0 534825 Advertising Expenditures 1,874 2,878 5,677 4,000 1,000 0 535200 Departmental Supplies 1,269 603 1,386 1,000 1,000 6,000 535205 Bank Charges 2,610 2,406 3,043 3,000 2,500 2,500 535210 Computer Supplies 476 263 205 800 200 500 535230 Small Tools and Equipment 505 819 185 800 800 2,000 535260 Gas and Oil 6,864 6,762 9,518 11,000 9,000 5,000 535270 Uniforms & Shoes 790 628 513 500 400 200 535275 Safety Equipment 161 0 0 300 300 100 535410 Dues and Memberships 525 494 400 500 400 500 535450 Training and Education 75 20 0 0 0 0 535710 Non -Ad Valorem Tax 9,878 9,965 16,656 10,500 10,522 12,880 TOTAL OPERATING EXPENSES: 151,992 153,106 167,243 170,404 159,804 232,597 CAPITAL OUTLAY: 606400 Vehicles and Equipment 8,105 5,160 0 0 0 0 TOTAL CAPITAL OUTLAY: 8,105 5,160 0 0 0 0 NON - OPERATING EXPENSES 707246 Interest - DST Fund Advance 8,550 8,550 8,550 17,250 16,575 16,575 909545 Intrafund Trfr to AP Capital 20,170 9,001 290,000 22,500 8,200 0 909901 Contingency 0 0 0 0 2,731 0 TOTAL NON - OPERATING EXPENSES 28,720 17,551 298,550 39,750 27,506 16,575 TOTAL AIRPORT ADMINISTRATION 434,766 409,494 694,983 447,124 424,551 425,628 169 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE AIRPORT ECONOMIC DEVELOPMENT Code: 450120 170 Amended FY 12/13 Account FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 Adopted Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENSES 534000 Travel and Per Diem 0 0 0 0 0 1,000 534700 Printing & Binding 0 0 0 0 0 250 534800 Promotional Activities 0 0 0 0 0 2,000 534825 Advertising Expenditures 0 0 0 0 0 14,280 535200 Departmental Supplies 0 0 0 0 0 500 535410 Dues and Memberships 0 0 0 0 0 470 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 0 0 0 0 0 1,500 TOTAL OPERATING EXPENSES: 0 0 0 0 0 20,000 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY: 0 0 0 0 0 0 TOTAL ECONOMIC DEVELOPMENT 0 0 0 0 0 20,000 170 CITY OF SEBASTIAN, FLORIDA 2012/2013 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 was 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 now, projected revenues are expected to cover projected expenses. Description Total Revenues and Transfers FY 08/09 FY 09/10 FY 10 /11 Actual Actual Actual Amended FY 12/13 FY 11/12 FY 11/12 Adopted Budget Proiected BudLet $ 362,105 $ 367,001 $ 405,375 $ 389,150 $ 405,925 $ 421,550 Total Expenses 521,535 484,694 463,719 413,059 405,696 411,000 FY 08/09 FY 09/10 FY 10 /11 FY 11/12 Change in Unrestricted Reserves $ (159,430) $ (117,693) $ (58,344) $ (23,909) $ 229 $ 10,550 (BUILDING DEPARTMENT REVENUE I Code: 480010 The Fiscal Year 2012 -2013 adopted budget for the Building Department fund revenue is $421,550. This compares to the 2011 -2012 projected Building Department fund revenue of $405,925, an increase of $15,625 or 3.8 %. Fiscal Year 2012 -132 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Revenue: Difference 1. Operating revenue - Projected increases in building permits and other permiting categories. $ 15,575 2. Non - operating revenues - Anticipating minor difference in investment income. $ 50 171 Amended Projected Adopted FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 11/12 FY 12/13 Description Actual Actual Actual Budget Revenue Budget Difference Operating revenue $ 347,395 $ 355,900 $ 400,378 $ 386,150 $ 402,375 $ 417,950 $ 15,575 Non - operating revenues 14,710 11,101 4,997 3,000 3,550 3,600 50 Total revenues and other sources $ 362,105 $ 367,001 $ 405,375 $ 389,150 $ 405,925 $ 421,550 $ 15,625 Fiscal Year 2012 -132 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Revenue: Difference 1. Operating revenue - Projected increases in building permits and other permiting categories. $ 15,575 2. Non - operating revenues - Anticipating minor difference in investment income. $ 50 171 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description OPERATING REVENUE FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budtet FY 11/12 Projected FY 12/13 Adopted Budtet 321000 Business Taxes 102,448 100,162 98,726 100,000 100,000 100,000 321100 Business Taxes - Penalties /Transfers 3,535 2,860 4,211 4,000 3,800 3,800 321050 Contractor License 17,214 15,888 13,876 17,000 14,000 15,000 321150 Contractor License - Penalties 5,525 2,931 2,310 2,300 1,300 1,500 322050 Building Permits 133,196 119,800 138,356 130,000 137,000 145,000 322055 Roofing Permits 0 11,578 18,165 16,500 19,500 20,000 322065 Alumimum Structure 0 0 8,125 7,500 8,000 8,500 322070 Shed Permits 0 0 3,900 4,000 5,800 6,000 322075 Reinspection Fees 5,232 7,403 3,675 4,500 5,500 6,250 322100 Land Clearing Permits 2,655 2,380 5,700 6,000 7,500 8,000 322150 Tree Removal Permits 2,650 2,475 0 0 0 0 322200 Electrical Permits 10,285 9,816 14,060 13,000 12,000 13,000 322225 Plumbing Permits 6,958 8,225 12,501 11,250 11,500 12,000 322230 Pool Permits 0 0 6,800 6,500 5,500 6,000 322240 Solar Permits 0 0 2,400 2,500 2,600 2,600 322250 Mechanical Permits 17,876 24,621 25,376 22,000 22,000 23,000 322300 Fencing Permits 8,825 11,166 10,800 11,500 11,800 12,000 322400 Irrigation Permits 525 575 0 0 0 0 322500 Sign Permits 3,615 4,176 3,375 3,200 3,000 3,200 322600 Expired Permit Fee 6,089 4,658 1,500 1,400 1,200 1,300 329400 Plan Checking Fees 9,209 13,486 16,995 16,000 18,800 19,000 341920 Cert. Copying /Record Research 349 735 480 500 275 300 347556 County Facility Admin Fee 2,324 2,210 4,093 3,000 5,800 6,000 359000 Other Fines and Forfeitures 8,885 10,755 4,954 3,500 5,500 5,500 TOTAL OPERATING REVENUE 347,395 355,900 400,378 386,150 402,375 417,950 OTHER NON - OPERATING REVENUE: 361100 Interest Income 23,381 5,714 1,075 1,200 1,800 1,800 361105 SBA Interest Earnings 1,739 1,080 1,002 1,000 850 900 364100 Sale of Fixed Assets 0 0 365 0 0 0 367000 Gain /Loss on Investment - 21,961 3,944 1,912 0 0 0 369400 Reimbursements 1,542 0 0 0 0 0 369900 Other Miscellaneous Revenue 10,009 363 643 800 900 900 TOTAL OTHER NON - OPERATING REVENUE 14,710 11,101 4,997 3,000 3,550 3,600 TOTAL BUILDING DEPARTMENT REVENUES 362,105 367,001 405,375 389,150 405,925 421,550 USE OF UNRESTRICTED RESERVES 159,430 117,693 58,344 23,909 0 0 TOTAL BUILDING DEPARTMENT SOURCES 521,535 484,694 1 463,719 1 413,059 1 405,925 1 421,550 172 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI 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 2012 ACCOMPLISHMENTS ✓ Maintained timeliness and delivery of permitting services with a turn around time of 10 days or less. ✓ Provided continuing education to employees to meet minimum state licensing requirements. Customer service training is on going. ✓ Chapter 26 of the City Code of Ordinances has been revised to current standards, modifications were made where necessary. Proposed changes will be brought to City Council in ordinance form for final approval. ✓ Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code violations. Citations were written as needed. Cases go before the Special Magistrate for final resolution where necessary. ✓ Continue to follow up on expired permits and scan documents into laser -fiche for permanent record keeping. FISCAL YEAR 2013 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. ➢ Bring forth a new flood plain ordinance to City Council. Due to changes made by the state, building related flood plain requirements are now part of the Florida Building Code and all communities who participate in the National Flood Insurance Program will need to revise their city flood plain ordinance. ➢ Continue to enforce state laws and city ordinances related to construction and unlicensed contractor activity. ➢ Continue to scan permitting and licensing documents into laser -fiche for permanent record keeping. 173 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI PERFORMANCE MEASURES Performance Indicators Actual 2007/2008 Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Projected 2011/2012 Projected 2012/2013 Residential permits issued 58 38 83 86 100 110 Commercial permits issued 39 36 38 43 28 35 Other permits issued 1,864 1,575 1,711 1,641 1,670 1,700 Total number of inspections 6,458 5,020 5,123 4,938 5,300 5,400 Total number of reinspections 704 652 1 568 373 450 430 Number of Professional licenses processed 600 462 484 444 450 460 Expired permits processed 175 88 1 75 20 20 30 Business Tax Reciepts processed and issued 1 1450 1358 1252 1224 1 1200 1200 Building permits turn around time (working days) 1 12 10 10 10 1 10 1 10 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 11112 12113 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% 27.00% 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% 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% 1.00% Following up on expired permits and unsafe structures. 2.00% 1.00% Scanning plans to laserfiche for permanent record keeping 100.00%1 100.00% 174 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET he Fiscal Year 2012 -2013 adopted budget for the Building Department, excluding budgeted contingency is $411,000. This :)mpares to the projected FY 2011 -2012 expenses of $405,696, an increase of $5,304 or 1.3 %. F/T /E Amended Projected Adopted FY 08/09 FY 09 /10 FY 10 /11 FY 11 /12 FY 11/12 FY 12/1 GRADE 10 -11 11 -12 Actual Actual Actual Budget Expenditures Budget Difference ersonal Services $ 403,746 $ 375,457 $ 366,796 $ 322,000 $ 316,442 $ 319,884 $ 3,442 ,perating Expenses 117,789 109,237 96,923 91,059 89,254 91,116 1,862 ontingency 26,545 / 59,662 26 1.00 1.00 - 229 10,550 10,321 otal S 521,535 $ 484,694 $ 463,719 $ 413,059 $ 405,925 $ 421,550 $ 15,625 Fiscal Year 2012 -13 Adopted Budget: Major Current Level Changes from Fiscal Year 2011 -12 Projected Expenses Difference 1. Personal Services - Net increase due to longivity increase for Plans Examiner. $ 3,442 2. Operating Expenses - Increase mainly due to allocation for General Fund administrative services. $ 1,862 3. Contingency - Revenue is projected to exceed expenses for the year. $ 10,321 BUILDING DEPARTMENT F/T /E Projected Adopted PAY POSITION YEARS Expense Budget POSITION RANGE GRADE 10 -11 11 -12 12 -13 11 -12 12 -13 Building Official 60,192 / 114,149 78 1.00 1.00 1.00 $ 81,841 $ 81,841 Chief Inspector 43,030 / 85,683 44 1.00 1.00 1.00 51,057 51,057 Plans Examiner 43,030 / 85,683 44 1.00 1.00 1.00 64,878 67,735 Local Business Tax Specialist 26,545 / 59,662 26 1.00 1.00 1.00 46,267 46,267 5.00 4.00 4.00 TOTAL SALARIES $ 244,043 $ 246,900 Overtime - - FICA Taxes 18,197 18,416 Clothing Allowance 240 240 Deferred Compensation 21,986 22,243 Group Health Insurance Premium 18,150 16,158 Dependant Health Ins Premium 6,415 6,078 Health Reimbursement Account 3,771 6,108 Employee Assistance Program 92 92 Worker's Comp Insurance 3,548 3,649 Unemployment Insurance - - Total Personal Services $ 316,442 $ 319,884 175 ]CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Account Number Description PERSONAL SERVICES FY 08/09 Actual FY 09/10 Actual FY 10 /11 Actual Amended FY 11/12 Budget FY 11/12 Pro'ecte FY 12/13 Adopted Budtet 511200 Regular Salaries 303,035 285,883 282,264 244,043 244,043 246,900 511400 Overtime 47 76 424 0 0 0 512100 FICA Taxes 21,619 21,189 20,743 18,688 18,197 18,416 512215 Clothing Allowance 240 240 240 240 240 240 512225 Deferred Compensation 25,891 25,366 24,917 21,986 21,986 22,243 512301 Group Health Insurance Premium 29,851 30,155 28,210 23,219 18,150 16,158 512305 Dependant Health Ins Premium 6,752 6,692 6,393 6,414 6,415 6,078 512307 Health Reimbursement Account 0 0 0 3,771 3,771 6,108 512309 Employee Assistance Program 115 115 113 92 92 92 512400 Worker's Comp Insurance 8,688 7,161 3,607 3,547 3,548 3,649 512500 Unemployment Compensation 6,325 4,675 0 0 0 0 512600 OPED Accrued Expense 1,183 (6,095) (115) 0 0 0 TOTAL PERSONAL SERVICES 403,746 375,457 366,796 322,000 316,442 319,884 OPERATING EXPENSES 533200 Audit Fees 815 1,099 989 897 897 987 533201 Administrative Services Provided by GF 84,089 75,680 68,112 61,301 61,301 62,785 533400 Other Contractural Services 0 67 0 0 0 0 534000 Travel and Per Diem 380 643 640 550 570 600 534101 Telephone 1,688 1,505 1,490 1,430 1,600 1,600 534105 Cellular Telephone 1,337 1,081 1,091 1,090 1,090 1,110 534110 Internet Services 728 742 743 742 824 824 534120 Postage 1,917 2,122 1,738 1,885 1,800 1,800 534310 Electric 3,892 3,435 3,376 3,200 3,310 3,350 534320 Water / Sewer 265 186 271 264 275 300 534500 Insurance 9,650 8,685 3,364 5,000 4,454 4,100 534620 R & M- Vehicles 1,171 876 3,213 1,200 1,140 1,200 534630 R & M - Office Equipment 3,848 4,594 5,047 4,300 4,410 4,510 535200 Departmental Supplies 1,708 1,193 947 1,100 1,000 1,100 535210 Computer Supplies 382 897 677 800 700 800 535230 Small Tools and Equipment 232 48 0 100 50 100 535260 Gas and Oil 4,032 4,663 3,909 4,800 3,344 4,000 535270 Uniforms and Shoes 0 239 0 250 234 250 535275 Safety Equpment 0 0 0 75 35 50 535410 Dues and Memberships 345 480 415 375 290 350 535420 Books and Publications 420 202 131 900 1,081 400 535450 Training and Education 890 800 770 800 849 900 TOTAL OPERATING EXPENSES 117,789 109,237 96,923 91,059 89,254 91,116 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 NON - OPERATING EXPENSES 909901 Contingency 0 0 0 0 229 10,550 TOTAL NON - OPERATING EXPENSES 0 0 0 0 229 10,550 TOTAL BUILDING DEPARTMENT 1 521,535 1 484,694 1 463,719 1 413,059 1 405,925 1 421,550 176 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 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 acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years. Major equipment purchases are also included to provide a more comprehensive forecast of the City's capital funding requirements. 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). The following statements are included in the City's adopted Financial Policies: 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 City shall make all capital improvements in accordance with an adopted Capital Improvement Program budget. 3. 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. The pages that follow provide details and summary information on projects scheduled for the next six years for all the City's operations. In addition to the General Fund, Golf Course and Airport Fund, these documents include 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 Capital Improvement Program 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. 177 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 List of Projects FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Totals General Government Old City Hall Windows 15,000 - - - - - 15,000 Paint City Hall - - 45,000 - - - 45,000 FDLE Computer Firewall 5,000 - 5,000 - 5,000 - 15,000 Diesel Fuel Tank 15,000 - - - - - 15,000 Police Department Police Vehicle Replacement 56,000 114,000 320,000 335,000 340,000 336,000 1,501,000 Police - Public Parking - 50,000 - - - - 50,000 Roads and Special Projects Public Works Equipment 56,000 53,000 58,000 50,000 100,000 200,000 517,000 Sidewalk/Bikepath Construction - - 100,000 100,000 100,000 100,000 400,000 512 Median Landscaping - 500,000 - - - - 500,000 Barber Street Bridge Repairs 60,000 - - 500,000 - - 560,000 Street Repaving 112,888 100,000 100,000 100,000 100,000 100,000 612,888 Fish House Improvements 325,000 - - - - - 325,000 Schumann /Barber Intersection - - - - 1,500,000 1,500,000 Parks & Recreation Creative Playground 100,000 - - - - - 100,000 Schumann Park Equipment 25,000 - - - - - 25,000 Community Center Playground - 25,000 - - - 25,000 Volleyball Court Lights 20,000 - - - - - 20,000 Multi -Use Field Lighting 185,000 - - - - 185,000 Resurface Tennis Courts 16,000 - - - - 16,000 Equipment Building - 100,000 - - - - 100,000 Football Field Restrooms 20,000 - - - - - 20,000 Baseball Field Restrooms 20,000 - - - - 20,000 Baseball Field Lighting - - 300,000 - - - 300,000 Mooring Fields - - - 15,000 - - 15,000 Stormwater Stormwater Equipment 230,000 - 40,000 125,000 155,000 165,000 715,000 1/4 Swale Improvements 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 - 200,000 100,000 100,000 100,000 100,000 600,000 Cemetery Redo South Paved Roadway - - 50,000 - - - 50,000 Scissor Lift Storage Building - - - - - 75,000 75,000 Riverfront Redevelopment Parking Improvements 750,000 - - - - 750,000 Golf Course Clubhouse and Improvements - - - - 2,500,000 2,500,000 Airport Build Taxiways /Install Lighting 3,158,000 - - - - 3,158,000 Main Street Access Road 1,200,000 - - - - - 1,200,000 Construct Hangar(s) - - 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 Total $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $ 23,809,888 178 Grouped by Department General Government Police Department Public Works Department Roads and Special Projects Parks & Recreation Stormwater Cemetery Riverfront Redevelopment Golf Course Airport Total by Departments Grouped by Function General Government Public Safety Transportation Economic Environment Parks & Recreation Physical Environment Total by Functions CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 SUMMARY FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Total $ 35,000 $ - $ 50,000 $ - $ 5,000 $ - $ 90,000 56,000 164,000 320,000 335,000 340,000 336,000 1,551,000 553,888 653,000 258,000 750,000 300,000 1,900,000 4,414,888 386,000 125,000 300,000 15,000 - - 826,000 730,000 780,000 640,000 725,000 1,255,000 765,000 4,895,000 - - 50,000 - - 75,000 125,000 750,000 - - - - - 750,000 - - - - - 2,500,000 2,500,000 4,358,000 - 2,000,000 800,000 1,500,000 - 8,658,000 $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $23,809,888 $ 35,000 $ - $ 100,000 $ - $ 5,000 $ 75,000 $ 215,000 56,000 164,000 320,000 335,000 340,000 336,000 1,551,000 4,911,888 653,000 2,258,000 1,550,000 1,800,000 1,900,000 13,072,888 750,000 - - - - - 750,000 386,000 125,000 300,000 15,000 - 2,500,000 3,326,000 730,000 780,000 640,000 725,000 1,255,000 765,000 4,895,000 $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $23,809,888 Grouped by Funding Source 2,536,000 10,181,000 General Fund $ 124,888 $ 53,000 $ 58,000 $ DST 1,751,000 1,444,000 1,370,000 LOGT 100,000 100,000 100,000 Recreation Impact Fees 330,000 125,000 - Golf Course - - - Grants /Bank Notes 4,243,000 - 2,000,000 Cemetery - - 50,000 Riverfront CRA 250,000 - - Stormwater Fund 70,000 - 40,000 50,000 $ 100,000 $ 200,000 $ 585,888 1,535,000 1,545,000 2,536,000 10,181,000 100,000 100,000 100,000 600,000 15,000 - - 470,000 - - 2,500,000 2,500,000 800,000 1,500,000 - 8,543,000 - - 75,000 125,000 - - - 250,000 125,000 155,000 165,000 555,000 Total Funding Sources $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $23,809,888 179 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 Local Recreation General Option Impact Stormwater Grants/ Riverrront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2012/2013 General Government Old City Hall Windows 15,000 15,000 FDLE Computer Firewall 5,000 5,000 Diesel Fuel Tank 15,000 15,000 Police Department Police Vehicle Replacement 56,000 56,000 Roads and Special Projects Public Works Equipment 56,000 56,000 Barber Street Bridge Repairs 60,000 60,000 Street Repaving 12,888 100,000 112,888 Fish House Improvements 325,000 325,000 Parks & Recreation Creative Playground 100,000 100,000 Schumann Park Equipment 25,000 25,000 Volleyball Court Lights 20,000 20,000 Multi -use Field Lighting 195,000 185,000 Resurface Tennis Courts 16,000 16,000 Football Field Restrooms 20,000 20,000 Baseball Field Restrooms 20,000 20,000 Stormwater Stormwater Equipment 70,000 70,000 1/4 Swale Improvements 500,000 500,000 Riverfront Community Redevelopment Parking Improvements 500,000 250,000 750,000 Airport Loader (Match from Stormwater) 160,000 160,000 Main Street Access Road 275,000 925,000 1,200,000 Build Taxiways /Install Lighting 3,158,000 3,158,000 Total FY 2012/2013 $ 124,888 $ 100,000 $ 1,751,000 $ 330,000 $ 70,000 $ - $ 4,243,000 $ 250,000 $ - $ 6,868,888 180 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2013/2014 Police Department Police Vehicle Replacement 114,000 114,000 Parking Lot Expansion 50,000 50,000 Roads and Special Projects Public Works Equipment 53,000 53,000 512 Median Landscaping 500,000 500,000 Street Repaving 100,000 100,000 Parks & Recreation Community Center Playground 25,000 25,000 Equipment Building 100,000 100,000 Stormwater 1/4 Swale Improvements 500,000 500,000 Pipe Sliplining 80,000 80,000 Road Crossings /Sideyard Pipes 200,000 200,000 Total FY 2013/2014 $ 53,000 $ 100,000 $ 1,444,000 $ 125,000 $ - $ - $ - $ - $ - $ 1,722,000 181 General Government Paint City Hall FDLE Computer Firewall Police Department Police Vehicle Replacement Roads and Special Projects Public Works Equipment Sidewalk/bikepath construction Street Repaving Parks & Recreation Baseball Field Lighting Stormwater Stormwater Equipment 1/4 Swale Improvements Road Crossings /Sideyard Pipes Cemetery Redo South Paved Roadway Airport Construct Hangar(s) Rehab Apron F Total FY 2014/2015 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total 45,000 5,000 320,000 58,000 100,000 100,000 300,000 40,000 500,000 100,000 1,500,000 500,000 50,000 45,000 5,000 320,000 58,000 100,000 100,000 300,000 40,000 500,000 100,000 50,000 1,500,000 500,000 $ 58,000 $ 100,000 $ 1,370,000 $ - $ 40,000 $ - $ 2,000,000 $ - $ 50,000 $ 3,618,000 182 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 Local Recreation General Option Impact Stormwater Grants/ River[ront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total Police Department Police Vehicle Replacement 335,000 335,000 Roads and Special Projects Public Works Equipment 50,000 50,000 Side wal k/bikepath construction 100,000 100,000 Street Repaving 100,000 100,000 Barber Street Bridge Repairs 500,000 500,000 Parks & Recreation Mooring Fields 15,000 15,000 Stormwater Stormwater Equipment 125,000 125,000 1/4 Swale Improvements 500,000 500,000 Road Crossings/Sideyard Pipes 100,000 100,000 Airport Construct Access Road West 800,000 800,000 Total FY 2015/2016 $ 50,000 $ 100,000 $ 1,535,000 $ 15,000 $ 125,000 $ - $ 800,000 $ - $ - $ 2,625,000 183 General Government FDLE Computer Firewall Police Department Police Vehicle Replacement Roads and Special Projects Public Works Equipment Sidewalk/bikepath construction Street Repaving Stormwater Stormwater Equipment 1/4 Swale Improvements Stormwater Pond Installation Road Crossings /Sideyard Pipes Airport Construct Aviation Facility Total FY 2016/2017 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 Local Recreation General Option Impact Stormwater Fund Gas Tax DST Fees Utility $ 5,000 340,000 100,000 100,000 100,000 155,000 500,000 500,000 100,000 Grants/ Riverfront Cemetery Golf Bank Note CRA Trust Fund Total 5,000 340,000 1 oo,000 100,000 100,000 155,000 500,000 500,000 100,000 1,500,000 1,500,000 $ 100,000 $ 100,000 $ 1,545,000 $ - $ 155,000 $ - $ 1,500,000 $ - $ - $ 3,400,000 184 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 185 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total Police Department Police Vehicle Replacement 336,000 336,000 Roads and Special Projects Public Works Equipment 200,000 200,000 Sidewalk/bikepath construction 100,000 100,000 Street Repaving 100,000 100,000 Schumann & Barber Intersection 1,500,000 1,500,000 Stormwater Stormwater Equipment 165,000 165,000 1/4 Swale Improvements 500,000 500,000 Road Crossings /Sideyard Pipes 100,000 100,000 Cemetery Scissor Lift Storage Building 75,000 75,000 Golf Course Clubhouse and Improvements 2,500,000 2,500,000 Total FY. 2017/2018 $ 200,000 $ 100,000 S 2,536,000 $ - $ 165,000 $ 2,500,000 $ - $ - $ 75,000 $ 5,576,000 Grand Total $ 585,888 $ 600,000 S 10,181,000 $ 470,000 $ 555,000 $ 2,500,000 $ 8,543,000 $ 250,000 $ 125,000 $ 23,809,888 185 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: GENERAL GOVERNMENT Old City Hall Windows JProject Description: Discretionary Sales Tax I Reglazing windows at Old City Hall Justification: This is necessary to keep the windows at the Old City Hall from leaking and rotting. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $500 $1,000 $1,500 $2,000 $2,500 $7,500 Project Name: IPaint City Hal JProject Description: Funding Source: IDiscretionary Sales Tax Paint exterior of old City Hall and new City Hall. Justification: These buildin s need to be painted. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $45,000 $0 $0 $0 $45,000 Operating Impact: $0 $0 $0 $500 $1,000 $1,500 $3,000 Project Name: JFDLE Computer Firewall I Project Description: Funding Source: IDiscretionary Sales Tax 1UPgrade Firewall for compliance with FDLE requirements. Justification: This is required by FDLE regulations. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $5,000 $0 $5,000 $0 $5,000 $0 $15,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: Fuel Tank Project Description: ionary Sales Tax lReplace the existing 1000 gallon diesel tank and The existing 1000 gallon diesel tank and pump are in poor condition (rusted) and will need to bE upgraded to meet the new regulations required by the State of Florida. At the present time, the these inventory system is a manual system but this will be upgraded to a computerized fuel key inventor system. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 $300 $350 $400 $450 $500 $2,000 186 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: PUBLIC SAFETY Replacement of Police Vehicles Project Description: Discretionary Sales Tax 12/13 26K Code Enforcement 1/2 Ton Truck, 30K Truck/Boat. 13/14 114K 3 Police Patrol Units. 14/15 304K 8 Police Patrol Units, 16K Boat Motor. 15/16 320K 8 Police Patrol Units, 15K Light Tower. 16/17 320K 8 Police Patrol Units, 20K Motorcycle. 17/18 320K 8 Police Patrol Units, 16K 2 Trailers. These are sceduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $56,000 $114,000 $320,000 $335,000 $340,000 $336,000 $1,501,000 Operating Impact: $0 ($1,000) ($2,500) ($7,000) ($11,500) ($16,000) ($38,000) Project Name: I Police - Public Parking JProiect Description: Funding Source: IDiscretionary Sales Tax I Creation of public parking areas closer to the Police Station. Justification: This will add parking spaces and provide more convenient parking for the public coming to the Police Station. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $50,000 $0 $0 $0 $0 $50,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 PUBLIC WORKS DEPARTMENT Project Name: Public Works Equipment Project Description: Funding Source General Fund 12/13 22K Pickup, 17K Dump Truck Bed, 17K Tri -Deck Mower. Justification: Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $56,000 $53,000 $58,000 $50,000 $100,000 $200,000 $517,000 Operating Impact: $0 ($1,500) ($3,000) ($4,500) ($5,500) ($6,500) - $21,001 Project Name: Sidewalk/Bike ath Construction I Project Description: Funding Source: IDiscretionary Sales Tax I Installation of new sidewalks throughout the City. Justification: This project also focuses on the safety of the residents and allows them to walk off the roadways. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $100,000 $100,000 $100,000 $100,000 $400,000 Operating Impact: $0 $0 $0 $5,000 $10,000 $15,000 $30,000 187 13/14 32K 1 -Ton Truck, 12K Mower, 9K Workman. 14/15 1 O Gator, 35K Skid Steer, 13K Mower. 15/16 20K 4 Equipment Trailers, 30K Tractor. 16/17 85K Dump Truck, 15K Mower. 17/18 160K Loader, 40K Tractor. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $56,000 $53,000 $58,000 $50,000 $100,000 $200,000 $517,000 Operating Impact: $0 ($1,500) ($3,000) ($4,500) ($5,500) ($6,500) - $21,001 Project Name: Sidewalk/Bike ath Construction I Project Description: Funding Source: IDiscretionary Sales Tax I Installation of new sidewalks throughout the City. Justification: This project also focuses on the safety of the residents and allows them to walk off the roadways. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $100,000 $100,000 $100,000 $100,000 $400,000 Operating Impact: $0 $0 $0 $5,000 $10,000 $15,000 $30,000 187 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $0 512 Median Landscaping Project Description: Discretionary Sales Tax Work to improve the appearance of this major entryway to the City. Irrigation and landscaping will be added. This project is desirable to enhance the view of those entering the City. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $500,000 $0 $0 $0 $0 $500,000 Operating Impact: $0 $0 $10,000 $11,000 $12,000 $13,000 $46,000 Project Name: Barber Street Bridge Repairs Project Description: Funding Source Discretionary Justification: This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $60,000 $0 $0 $500,000 $0 $0 $560,000 Operating Impact: $0 $1,000 $1,500 $2,000 $17,500 $19,000 $41,000 Project Name: Street Repaving Project Description: Funding Source: Justification: Project Costs: FY 12 -13 $112,888 Sales Tax Engineering and construction to add guardrails in FY12 -13 to meet DOT standards. Major repairs will be addressed in FYI 5-16. Justification: This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $60,000 $0 $0 $500,000 $0 $0 $560,000 Operating Impact: $0 $1,000 $1,500 $2,000 $17,500 $19,000 $41,000 Project Name: Street Repaving Project Description: Funding Source: Justification: Project Costs: FY 12 -13 $112,888 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $100,000 $100,000 $100,000 $100,000 $100,000 $612,888 Operating Impact: $0 $4,400 $8,400 $12,400 $16,400 $20,400 $62,000 Project Name: lFish House Im rovements Project Description: Fundine Source: IDiscretionary Sales Tax I Im rovements to Fish House. Justification: This project is necessary to speed up the redevelopment of this facility and promote economic development. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $325,000 $0 $0 $0 $0 $0 $325,000 Operating Impact: $0 $1,000 $1,500 $2,000 $2,500 $3,000 $10,000 Project Name: Schumann & Barber Intersection I Project Description: Fundine Source: I Discretionary Sales Tax I Im rovements to Intersection. Justification: Project Costs: FY 12 -13 $0 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 7-18. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 199 Local Option Gas Tax, except for Rehabilitation and repaving of failing road base and roads. FY 12 -13 when $12,888 will be funded by General Fund. This is necessary to keep the streets in good condition. Repaving is expected to reduce pot -hole repairs and complaints, as well as insurance claims for damages and liability. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $100,000 $100,000 $100,000 $100,000 $100,000 $612,888 Operating Impact: $0 $4,400 $8,400 $12,400 $16,400 $20,400 $62,000 Project Name: lFish House Im rovements Project Description: Fundine Source: IDiscretionary Sales Tax I Im rovements to Fish House. Justification: This project is necessary to speed up the redevelopment of this facility and promote economic development. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $325,000 $0 $0 $0 $0 $0 $325,000 Operating Impact: $0 $1,000 $1,500 $2,000 $2,500 $3,000 $10,000 Project Name: Schumann & Barber Intersection I Project Description: Fundine Source: I Discretionary Sales Tax I Im rovements to Intersection. Justification: Project Costs: FY 12 -13 $0 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 7-18. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $1,500,000 $1,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 199 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: PUBLIC WORKS DEPARTMENT Creative Playground Project Description: Recreation Impact Fees I Improvements and Equipment Purchases for Creative Playground. Justification: IThis project will upgrade the playground features and replace and increase the equipment. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $100,000 $0 $0 $0 $0 $0 $100,000 Operating Impact: $0 $2,500 $2,500 $2,500 $2,500 $2,500 $12,500 Project Name: Schumann Park Equipment Project Description: Funding Source: lRecreation Impact Fees Purchase playground equipment for Schumann Park. Justification: These Purchases will provide additional equipment for Schumann Park. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $25,000 $0 $0 $0 $0 $0 $25,000 Operating Impact: $0 $500 $500 $500 $500 $500 $2,500 Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $0 Center Playground IProiect Description: the Community Center. Many citizens have requested a place for small children to play, while they and their parents are waiting for those attending classes in the building. There have been instances where children are running arounc in the parking lot and this has become a hazardous situation. Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $25,000 $0 $0 $0 $0 $25,000 $0 $500 $500 $500 $500 $2,000 Project Name: Voile ball Court Lights Project Description: Funding Source: Recreation Im act Fees Install lights for the Volleyball Courts. Justification: This would provide lighting for night -time play at the Volleyball Court s at Riverview Park. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 $2,500 $2,500 $2,500 $2,500 $2,500 $12,500 Project Name: Funding Source: Recreation Impact Fees Provide power source, controller, poles, wiring and light fixtures to Justification Multi -Use Field Lighting Project Description: This would provide lighting for the multi -use field and allow night -time use for football, soccer and baseball leagues. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $185,000 $0 $0 $0 $0 $0 $185,000 Operating Impact: $0 $5,000 $5,000 $5,000 $5,000 $5,000 $25,000 189 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: Resurface Tennis Courts Project Description: Funding Source: I General Fund Resurface Clay Tennis Courts. Justification: IThis proiect will resurface the Clay Tennis Courts at Friendship Park. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $16,000 $0 $0 $0 $0 $0 $16,000 113quipment Building Project Description: Recreation Impact Fees Construct Equipment Building at Barber Street Sport Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: s Complex. We are currently working out of a utility shed and need a larger facility to house maintenance equipment and tools. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $100,000 $0 $0 $0 $0 $100,000 Operating Impact: $0 $0 $2,500 $2,500 $2,500 $2,500 $10,000 Project Name: Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) Football Field Restrooms Project Description: Funding Source: General Fund Renovate the Football Field Restroom interior. Project Name: Project Name: Funding Source Justification: Project Costs: FY 12 -13 $0 Baseball Field Lighting Project Description: Discretionary Sales Tax Remove and replace lights at the Barber Street Sport Baseball Field Restrooms Project Description: Funding Source: General Fund Renovate the Baseball Field Restroom interior. Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) s Complex. These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name: Funding Source: Justification: s Complex. We are currently working out of a utility shed and need a larger facility to house maintenance equipment and tools. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $100,000 $0 $0 $0 $0 $100,000 Operating Impact: $0 $0 $2,500 $2,500 $2,500 $2,500 $10,000 Project Name: Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) Football Field Restrooms Project Description: Funding Source: General Fund Renovate the Football Field Restroom interior. Project Name: Project Name: Funding Source Justification: Project Costs: FY 12 -13 $0 Baseball Field Lighting Project Description: Discretionary Sales Tax Remove and replace lights at the Barber Street Sport Baseball Field Restrooms Project Description: Funding Source: General Fund Renovate the Baseball Field Restroom interior. Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) s Complex. These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 We are currently working out of a utility shed and need a larger facility to house maintenance equipment and tools. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $100,000 $0 $0 $0 $0 $100,000 Operating Impact: $0 $0 $2,500 $2,500 $2,500 $2,500 $10,000 Project Name: Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) Football Field Restrooms Project Description: Funding Source: General Fund Renovate the Football Field Restroom interior. Project Name: Project Name: Funding Source Justification: Project Costs: FY 12 -13 $0 Baseball Field Lighting Project Description: Discretionary Sales Tax Remove and replace lights at the Barber Street Sport Baseball Field Restrooms Project Description: Funding Source: General Fund Renovate the Baseball Field Restroom interior. Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) s Complex. These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 Project Name: Project Name: Funding Source Justification: Project Costs: FY 12 -13 $0 Baseball Field Lighting Project Description: Discretionary Sales Tax Remove and replace lights at the Barber Street Sport Baseball Field Restrooms Project Description: Funding Source: General Fund Renovate the Baseball Field Restroom interior. Justification: This restroom at the Barber Street Sports Complex is old and needs to be upgraded. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $o ($2,000) ($2,000) ($2,000) ($2,000) ($2,000) ($10,000) s Complex. These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 s Complex. These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 These are the oldest lights in the city and need to be replaced with new energy efficient lighting. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $300,000 $0 $0 $0 $300,000 Operating Impact: $o $o $o ($1,500) ($1,500) ($1,500) ($4,500) 190 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Mooring Fields Project Description: Recreation Impact Fees IDesign and engineering to place 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: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $15,000 $0 $0 $15,000 Operating Impact: $0 $0 $0 $0 $2,000 $2,000 $4,000 Project Name: Funding Source: Justification: Stormwater Equipment Project Description: Stormwater Utility Fund 12/13 22K 1/2 Ton Truck, 8K Equipment Trailer, 40K Loader (200K Total for Loader - 160K Balance from FDOT Grant). 14/15 40K Loader. 15/16 125K Slope Mower. 16/17 130K Backhoe, 25K 1 Ton Truck. 17/18 140K Dump Truck, 25K 3/4 Ton Truck. To schedule an orderly replacement of major equipment that is essential to the operation of the stormwater maintenance program. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $230,000 $0 $40,000 $125,000 $155,000 $165,000 $715,000 Operating Impact: $0 $4,000 $4,000 $5,000 $7,000 $10,000 $30,000 Project Name: Justification: Project Costs: FY 12 -13 $500,000 1/4 Swale Improvements P Project Description: To continue the program of updating the drainage throughout the City. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $5,000 $10,000 $15,000 $20,000 $25,000 $75,000 Project Name: Justification: Project Costs: FY 12 -13 Pi a Sli linin Project Description: Funding Source: Discretionary Sales Tax Sli line Pipe on Martin Lane. This project will rehabilitate the pipe under Martin Lane which is slowly deteriorating. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $80,000 $0 $0 $0 $0 $80,000 Operating Impact: $0 $0 ($500) ($500) ($500) ($500) ($2,000) 191 This project will rehabilitate the pipe under Martin Lane which is slowly deteriorating. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $80,000 $0 $0 $0 $0 $80,000 Operating Impact: $0 $0 ($500) ($500) ($500) ($500) ($2,000) 191 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Stormwater Pond Installation Project Description: Discretionary Sales Tax Creation of a new stormwater pond at either Barber /Acorn location or Azine Terrace. Fhis project will allow creation of a stormwater pond similar to the one installed on Periwinkle at one o he two locations metioned based on recommendations from the engineer, Neel- Schaffer. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $500,000 $0 $500,000 Operating Impact: $0 $0 $0 $0 $0 $5,000 $5,000 Project Name: Funding Source: Justification: Road Crossin s /Side and Pipes Project Description: Discretionary Sales Tax Installing new pipes in side yard ditches as quarter round is installed and replacing failing road crossing pipes. Chis project will help eliminate major flooding throughout the City by replacing failing pipes unde •oads and also save on maintenance by the mowing contractor by eliminating the side ditches to b, naintained. Side ditches are getting harder to maintain due to the housing boom in 2004. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $200,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 $0 ($2,000) ($3,000) ($4,000) ($5,000) ($14,000) CEMETERY TRUST FUND Project Name: Funding Source: Justification: Project Costs: FY 12 -13 $0 Operating Impact: $0 Redo South Paved Roadway Project Description: Cemetery Trust Fund 100 feet of road way to be removed, redirected and installed. Road was put in during the 1970's over some grave space of the Carpenter family. We would like to resolve this issue before the family presents this as a problem to the City. Project Name: Funding Source: Justification: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $50,000 $0 $0 $0 $50,000 $0 $0 $0 $0 $0 $0 Scissor Lift Storage Building Project Description: Cemetery Trust Fund Constuct a concrete block building with windows, garage door and regular door. Would include electricity for recepticals and overhead lighting. This would provide a secure place to keep the scissor lift and trailer on site and out of the elements. The scissor lift is used for placing cremains in the free standing wall columbarium, which is too high to remove granite doors without a problem. Project Costs: FY 12 -13 $0 Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 $0 $0 $0 $0 $75,000 $0 $0 $0 $0 $0 192 Total $75,000 $0 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM RIVERFRONT COMMUNITY REDEVELOPMENT FUND Project Name: Parkin Improvements Project Description: Funding Source: Discretionary Sales Tax This would encompass improvements to the CavCorp property or Justification: Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $750,000 $0 $0 $0 $0 $0 $750,000 Operating Impact: $0 $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 GOLF COURSE FUND Project Name: Clubhouse and Improvements Project Description: Funding Source: Financed by 12 Year Note at an New Clubhouse, tee box improvements and irrigation upgrades anticipated rate of 4.5 %. First (downstream of irrigation station). payment scheduled to begin in FYI 8-19 for $270,000. Justification: Project scheduled in FY17 -18 in order to accumulate additional savings from the years following the final bond payment 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: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $2,500,000 $2,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 AIRPORT FUND Project Name: Justification: Build Taxiways/Install Lighting P Project Description: $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 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $750,000 $0 $0 $0 $0 $0 $750,000 Operating Impact: $0 $15,000 $15,000 $15,000 $15,000 $15,000 $75,000 GOLF COURSE FUND Project Name: Clubhouse and Improvements Project Description: Funding Source: Financed by 12 Year Note at an New Clubhouse, tee box improvements and irrigation upgrades anticipated rate of 4.5 %. First (downstream of irrigation station). payment scheduled to begin in FYI 8-19 for $270,000. Justification: Project scheduled in FY17 -18 in order to accumulate additional savings from the years following the final bond payment 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: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $0 $0 $2,500,000 $2,500,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 AIRPORT FUND Project Name: Justification: Build Taxiways/Install Lighting P Project Description: Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $3,158,000 $0 $0 $0 $0 $0 $3,158,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 193 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM AIRPORT FUND Project Name: Funding Source: Main Street Access Road Project Description: FAA Grants. $275,000 City Construct new Airport Drive East; Improve Main Street intersection Matching Requirement will be at Airport Drive East. funded from Discretionary Sales Tax funds. antici ated demand. increased car trips to /from Airport East industrial area. Justification: The Airport Drive East and Main Street intersection requires realignment and turn lanes to handle Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $1,200,000 $0 $0 $0 $0 $0 $1,200,000 Operating Impact: $275,000 $10,000 $10,000 $10,000 $10,000 $10,000 $325,000 Project Name: Construct Hangar( Funding Source s Project Description: FAA and FDOT Grants. City Build new hangar(s). Matching Requirements undetermined at this time. Economic development and infrastructure improvements require additional aviation hangars for antici ated demand. Justification: Project Costs: FY 12 -13 $0 Operating Impact: $0 Project Name: Funding Source: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $1,500,000 $0 $0 $0 $1,500,000 $0 $0 $0 $0 $0 $0 Rehab Apron F Project Description: FAA and FDOT Grants. City Rehabilitate Apron. Matching Requirements undetermined at this time. Apron F is former Runway 13/31 which was constructed in 1943. Surface is lifting and drainage is very oor. Justification: if Project Costs: FY 12 -13 $0 Operating Impact: $0 Project Name: Funding Source: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $500,000 $0 $0 $0 $500,000 $0 $0 $10,000 $10,000 $10,000 $30,000 Construct Access Road West Project Description: FAA and FDOT Grants. City Design Build Access Road West. Matching Requirements undetermined at this time Justification: lAirport West development requires infrastructure. Project Costs: FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $800,000 $0 $0 $800,000 Operating Impact: $0 $0 $0 $0 $15,000 $15,000 $30,000 194 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Justification: Project Costs: FY 12 -13 AIRPORT FUND Project Description: Build new aviation storage /manufacturing facility. Construct Aviation Facility Funding Source: FAA and FDOT Grants. City Matching Requirements undetermined at this time. Antici ated demand requires additional aircraft storage/manufacturing facilities. $0 Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $1,500,000 $0 $1,500,000 $0 $0 $0 $0 $0 $0 195 Project Name: Justification: Project Costs: FY 12 -13 AIRPORT FUND Project Description: Build new aviation storage /manufacturing facility. Construct Aviation Facility Funding Source: FAA and FDOT Grants. City Matching Requirements undetermined at this time. Antici ated demand requires additional aircraft storage/manufacturing facilities. $0 Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $1,500,000 $0 $1,500,000 $0 $0 $0 $0 $0 $0 195 $0 Operating Impact: $0 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Total $0 $0 $0 $1,500,000 $0 $1,500,000 $0 $0 $0 $0 $0 $0 195 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2013 -18 This Page Intentionally Left Blank u•@I CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate Tax Collection 1986 4.9972 $838,068 1987 5.6440 $1,025,054 1988 6.1440 $1,265,974 1989 6.6440 $1,599,100 1990 6.4400 $1,658,583 1991 6.5000 $1,755,315 1992 6.6320 $2,054,356 1993 6.4410 $2,122,641 1994 6.9000 $2,372,649 1995 6.9000 $2,461,390 1996 6.9000 $2,619,790 1997 6.9000 $2,664,153 1998 6.9000 $2,810,622 1999 6.5000 $2,729,769 2000 5.0000 $2,323,566 2001 5.0000 $2,514,960 2002 4.5904 $2,526,276 2003 4.5904 $2,752,423 2004 4.5904 $3,169,977 2005 4.5904 $3,729,917 2006 3.9325 $4,306,213 2007 3.0519 $4,537,100 2008 2.9917 $4,645,663 2009 3.3456 $4,276,800 2010 3.3456 $3,734,398 2011 3.3041 $3,156,158 2012 3.3041 $2,782,335 2013 3.7166 $2,929,754 197 Estimated Estimated TY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL 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 $2,296,000 Paving Improvements Promissory Notes Total Debt Service Payments FY 2012 -13 Date of Total Issue Principal Interest Debt Service 4/2003 $665,000 $170,379 $835,379 11/2003 $290,000 $148,048 $438,048 12/2003 $155,000 $40,813 $195,813 5/2012 $197,000 $46,076 $243,076 13$ 07a0�0 40� 5 316 1 712 316 198 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 10/01/2012 $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 $4,390,000 $626,990.06 $5,016,990.06 $5,016,990.06 199 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 11/01/2012 $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 $3,505,000 $888,640.00 $4,393,640.00 $4,393,640.00 200 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Date Principal Interest Total Fiscal Year Total 10/01/2012 $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 $1,030,000 $148,412.50 $1,178,412.50 $1,178,412.50 201 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE — CONTINUED $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 12/01/2012 $97,000.00 $24,745.77 $121,745.77 06/01/2013 $100,000.00 $21,330.30 $121,330.30 $243,076.07 12/01/2013 $101,000.00 $20,360.30 $121,360.30 06/01/2014 $102,000.00 $19,380.60 $121,380.60 $242,740.90 12/01/2014 $103,000.00 $18,391.20 $121,391.20 06/01/2015 $104,000.00 $17,392.10 $121,392.10 $242,783.30 12/01/2015 $105,000.00 $16,383.30 $121,383.30 06/01/2016 $106,000.00 $15,364.80 $121,364.80 $242,748.10 12/01/2016 $107,000.00 $14,336.60 $121,336.60 06/01/2017 $108,000.00 $13,298.70 $121,298.70 $242,635.30 12/01/2017 $109,000.00 $12,251.10 $121,251.10 06/01/2018 $110,000.00 $11,193.80 $121,193.80 $242,444.90 12/01/2018 $111,000.00 $10,126.80 $121,126.80 06/01/2019 $113,000.00 $9,050.10 $122,050.10 $243,176.90 12/01/2019 $114,000.00 $7,954.00 $121,954.00 06/01/2020 $115,000.00 $6,848.20 $121,848.20 $243,802.20 12/01/2020 $116,000.00 $5,732.70 $121,732.70 06/01/2021 $117,000.00 $4,607.50 $121,607.50 $243,340.20 12/01/2021 $118,000.00 $3,472.60 $121,472.60 06/01/2022 $119,000.00 $2,328.00 $121,328.00 $242,800.60 02/01/2022 $121,000.00 $1,173.70 $122,173.70 $122,173.70 Total $2,296,000.00 $255,722.17 $2,551,722.17 $2,551,722.17 202 OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 Business -type Activities: Golf Carts Operating Lease $ 62,934.60 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Golf Equipment Operating Lease 22,000.00 22,000.00 22,000.00 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 $219,934.60 $157,000.00 $157,000.00 $135,000.00 $135,000.00 203 --ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE] SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY 204 FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Total Grouped by Department General Government $ 35,000 $ - $ 50,000 $ - $ 5,000 $ - $ 90,000 Police Department 56,000 164,000 320,000 335,000 340,000 336,000 1,551,000 Public Works Department Roads and Special Projects 553,888 653,000 258,000 750,000 300,000 1,900,000 4,414,888 Parks & Recreation 386,000 125,000 300,000 15,000 - - 826,000 Stormwater 730,000 780,000 640,000 725,000 1,255,000 765,000 4,895,000 Cemetery - - 50,000 - - 75,000 125,000 Riverfront Redevelopment 750,000 - - - 750,000 Golf Course - - - - - 2,500,000 2,500,000 Airport 4,358,000 - 2,000,000 800,000 1,500,000 - 8,658,000 Total by Departments $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $23,809,888 204 "-ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS List of Projects FY 2012 -13 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Totals General Government Old City Hall Windows 15,000 - - - - - 15,000 Paint City Hall - - 45,000 - - - 45,000 FDLE Computer Firewall 5,000 - 5,000 5,000 - 15,000 Diesel Fuel Tank 15,000 - - - - - 15,000 Police Department Police Vehicle Replacement 56,000 114,000 320,000 335,000 340,000 336,000 1,501,000 Police - Public Parking - 50,000 - - - - 50,000 Roads and Special Projects Public Works Equipment 56,000 53,000 58,000 50,000 100,000 200,000 517,000 Sidewalk /Bikepath Construction - - 100,000 100,000 100,000 100,000 400,000 512 Median Landscaping - 500,000 - - - - 500,000 Barber Street Bridge Repairs 60,000 - - 500,000 - - 560,000 Street Repaving 112,888 100,000 100,000 100,000 100,000 100,000 612,888 Fish House Improvements 325,000 - - - - - 325,000 Schumann /Barber Intersection - - - - 1,500,000 1,500,000 Parks & Recreation Creative Playground 100,000 - - - - 100,000 Schumann Park Equipment 25,000 - - - - - 25,000 Community Center Playground - 25,000 - - - - 25,000 Volleyball Court Lights 20,000 - - - - - 20,000 Multi -Use Field Lighting 185,000 - - - - 185,000 Resurface Tennis Courts 16,000 - - - - - 16,000 Equipment Building - 100,000 - - - - 100,000 Football Field Restrooms 20,000 - - - - - 20,000 Baseball Field Restrooms 20,000 - - - 20,000 Baseball Field Lighting - - 300,000 - - - 300,000 Mooring Fields - - - 15,000 - - 15,000 Stormwater Stormwater Equipment 230,000 - 40,000 125,000 155,000 165,000 715,000 1/4 Swale Improvements 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 - 200,000 100,000 100,000 100,000 100,000 600,000 Cemetery Redo South Paved Roadway - - 50,000 - - - 50,000 Scissor Lift Storage Building - - 75,000 75,000 Riverfront Redevelopment Parking Improvements 750,000 - - - 750,000 Golf Course Clubhouse and Improvements - - - 2,500,000 2,500,000 Airport Build Taxiways /Install Lighting 3,158,000 - - - 3,158,000 Main Street Access Road 1,200,000 - - 1,200,000 Construct Hangar(s) - - 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 Total $ 6,868,888 $ 1,722,000 $ 3,618,000 $ 2,625,000 $ 3,400,000 $ 5,576,000 $ 23,809,888 205 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COSTS Old City Hall Windows — FY2012 -13 — This will keep the windows at the Old City Hall from leaking and rotting. Without this work, it is estimated that repairs will be compounded year to year at a rate of $500 per year. Paint City Hall — FY2014 -15 — This will improve the appearance of City Hall. Without this work, it is estimated that repairs will be compounded year to year. FDLE Computer Firewall — Purchases every two years — This is required by FDLE regulations. No impact on operating costs. Diesel Fuel Tank — FY2012 -13 — This project will replace the existing diesel tank and pump. There is expected to be some minimal increase in operating costs to maintain the equipment. Replacement of Police Vehicles — 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. Police Public Parking — FY2013 -14 — This project will add parking spaces closer to the Police Station for the convenience of the public. No significant impact is expected to the City's overall operating cost. Public Works Equipment — Annual Purchases — These are scheduled replacements of Public Works Department equipment, except for the Stormwater Division that is included separately. With the replacements, there is expected to be a reduction in the cost of operation and maintenance. Sidewalk/Bikepath Construction — Annual Expense beginning in FY 14 -15 — This is for new installation of sidewalks throughout the City. There will be additional maintenance costs associated with the construction. 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 but those improvements will have an impact in relation to the City's overall costs. Barber Street Bridge Repairs — FY2012 -13 and FY15 -16 — This project is necessary to maintain the bridge to DOT standards. Some additional impact on operating costs is anticipated. Street Repaving — FY2014 -15 Thru FY2017 -18 — Limited 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. There will be some additional impact on operating costs associated. Fish House Improvements — FY2012 -13 — This project is scheduled for the purpose of speeding up redevelopment of this facility in order to promote economic development. Some additional impact on operating costs is anticipated for on -going maintenance. Schumann & Barber Intersection — FY2017 -18 — 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. Creative Playground — FY2012 -13 — These funds will purchase new playground equipment. There will be some net operating impact due to the additional equipment. Schumann Park Equipment — FY2012 -13 — These purchases will provide additional equipment for Schumann Park. There will be some additional cost for maintenance. Community Center Playground — FY2013 -14 — These purchases will provide equipment for the Community Center and will require some costs for maintenance. Volleyball Court Lights — FY2012 -13 — This project will install lights at the Volleyball Courts and will require some maintenance. Multi -use Field Lighting — FY2012 -13 — Lighting will be installed for the multi -use field at the Barber Street Sports Complex. This will have an affect on operating costs. Resurface Tennis Courts — FY2012 -13 — This project will resurface the tennis courts but should not impact operating costs. 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 there will also be maintenance expenditures on the building. Football Field Restrooms — FY2012 -13 — This will renovate the restrooms and should reduce the cost of maintenance. Baseball Field Restrooms — FY2012 -13 — This will renovate the restrooms and should reduce the cost of maintenance. 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. Fl CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGETI Mooring Fields - FY2015 -16 - This project will add a mooring field for boaters and will require some amount of maintenance costs. Stormwater Equipment - Annual Purchases - These are scheduled equipment replacements for the Stormwater Division of the Public Works Department. There will be a compounding amount of added repair costs, if the schedule is not adhered to. % Round Swale Improvements - Annual Allocations - This program is designed to improve drainage and will impact the amount of maintenance currently being performed. Pipe Sliplining - FY2013 -14 - This project will rehabilitate the pipe under Martin Lane which is slowly deteriorating and should reduce some of the ongoing costs of maintenance. Stormwater Pond Installation - FY2016 -17 - This will create a stormwater pond and this will require some additional maintenance. Road Crossings /Sideyard Pipes - FY2013 -14 Thru FY2017 -18 - 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. Redo South Paved Roadway - FY2014 -15 - This will relocate a roadway at the Cemetery and is not expected to affect operating costs. Scissor Lift Storage Building - FY2017 -18 -This project will construct a storage building and will affect on maintenance costs. Parking Improvements - FY2012 -13 - This primarily encompasses improvements to the CavCorp property. Depending on the final design, there will be a fairly significant impact on operating costs for the maintenance of the paving, drainage and landscaping features. New Clubhouse/Tee Box Improvements - FY2017 -18 - These golf course improvements will likely be designed such as to reduce operating costs but the amount can not yet be determined. Build Taxiways /Install Lighting - FY2012 -I3 - This will have some undetermined affect on operating costs for maintenance of the lighting equipment that will be installed. Main Street Access Road - FY2012 -13 - This road reconstruction will have minimal impact on operating costs. Construct Hangars - FY2014 -15 - This facility is expected to 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 is expected to be built in conjunction with securing a tenant that would be responsible for the operating costs. Capital Improvement Program Summary of Impacts on Operating Costs Project Names FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 City Hall Windows $ 500 $ 1,000 $ 1,500 $ 2,000 $ 2,500 Paint City Hall 500 1,000 1,500 Diesel Fuel Tank 300 350 400 450 500 Replacement of Police Vehicles (1,000) (2,500) (7,000) (11,500) (16,000) Public Works Equipment (1,500) (3,000) (4,500) (5,500) (6,500) Sidewalk /Bikepath Construction 5,000 10,000 15,000 512 Median Landscaping 10,000 11,000 12,000 13,000 Barber Street Bridge Repairs 1,000 1,500 2,000 17,500 19,000 Street Repaving 4,400 8,400 12,400 16,400 20,400 Fish House Improvements 1,000 1,500 2,000 2,500 3,000 Creative Playground 2,500 2,500 2,500 2,500 2,500 Schumann Park Equipment 500 500 500 500 500 Community Center Playground 500 500 500 500 Volleyball Court Lights 2,500 2,500 2,500 2,500 2,500 Multi -use Field Lighting 5,000 5,000 5,000 5,000 5,000 Equipment Building 2,500 2,500 2,500 2,500 Football Field Restrooms (2,000) (2,000) (2,000) (2,000) (2,000) Baseball Field Restrooms (2,000) (2,000) (2,000) (2,000) (2,000) Baseball Field Lighting (1,500) (1,500) (1,500) Mooring Fields 2,000 2,000 Stormwater Equipment 4,000 4,000 5,000 7,000 10,000 1/4 round Swale Improvements 5,000 10,000 15,000 20,000 25,000 Pipe Sliplining (500) (500) (500) (500) Stormwater Pond Installation 5,000 Road Crossings /Sideyard Pipes (2,000) (3,000) (4,000) (5,000) Parking Improvements 15,000 15,000 15,000 15,000 15,000 Total General Fund $ 35,200 $ 53,250 $ 62,800 $ 92,350 $111,900 Main Street Access Road $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Rehab Apron F 10,000 10,000 10,000 Construct Access Road West 15,000 15,000 Total Airport Fund $ 10,000 $ 10,000 $ 20,000 $ 35,000 $ 35,000 207 General Fund Capital Improvements Operating Costs Impact 9,700,000 9,650,000 _ r 9,600,000 9,550,000 9,500,000 9,450,000 1 2 3 4 5 Airport Fund Capital Improvements Operating Costs Impact 450.000 - - - -- -- - - -- -- 440,000 1 ~ 430,000 a' 420,000 410,000 400,000 390,000 1 2 3 4 5 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE EIGHT LOCAL OPTION GAS TAX FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 Street Repaving (Paving Loan) Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go-Line Grant Match TOTAL Debt Payment Financing Costs Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go-Line Grant Match Street Repaving (Paving Loan) TOTAL Debt Payment Operating Costs (Street Lights,etc.) 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 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 Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL Debt Payment - Final FY22 -23 Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL 1,211,944 264,463 204,873 4,719 175,000 50,000 1,910,999 2,330,742 29,600 202,679 5,103 125,000 50,000 175,000 2,918,124 243,076 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Local Option Gas Taxes $ 557,930 $ 560,000 $ 560,000 $ 560,000 $ 560,000 $ 560,000 $ 560,000 $ 560,000 FDOT Lighting Agreement 9,353 9,353 9,474 9,474 9,474 9,474 9,474 9,474 Paving Loan Proceeds 0 2,296,000 0 0 0 0 0 0 Investment Income 9,623 1,913 1,630 1,744 1,860 1,976 2,094 2,212 Local Option Gas Tax Fund Revenues $ 576,906 $ 2,867,266 $ 571,104 $ 571,218 $ 571,334 $ 571,450 $ 571,568 $ 571,686 Street Repaving (Paving Loan) Debt Payment Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go-Line Grant Match TOTAL Debt Payment Financing Costs Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go-Line Grant Match Street Repaving (Paving Loan) TOTAL Debt Payment Operating Costs (Street Lights,etc.) 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 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 Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL Debt Payment - Final FY22 -23 Operating Costs (Street Lights) R/R Crossing Maintenance Transfer to General Fund Street Repaving TOTAL 1,211,944 264,463 204,873 4,719 175,000 50,000 1,910,999 2,330,742 29,600 202,679 5,103 125,000 50,000 175,000 2,918,124 243,076 $ 1,392,655 $ 203,000 7,704 $ 5,000 48,209 $ 0 89,462 $ 100,000 BUDGET REQUIREMENT - 15 %OFEXPENSES 551,076 57,417 31,200 242,741 46,200 203,000 31,200 5,000 UNRESTRICTED RESERVE BALANCE 0 1,145 $ 100,000 (3,468) $ 550,741 242,783 $ 1,392,655 $ 203,000 7,704 $ 5,000 48,209 $ 0 89,462 $ 100,000 BUDGET REQUIREMENT - 15 %OFEXPENSES 550,783 57,417 31,200 242,748 46,200 203,000 31,200 5,000 UNRESTRICTED RESERVE BALANCE 0 1,145 $ 100,000 (3,468) $ 550,748 242,635 $ 1,392,655 $ 203,000 7,704 $ 5,000 48,209 $ 0 89,462 $ 100,000 BUDGET REQUIREMENT - 15 %OFEXPENSES 550,635 57,417 31,200 242,445 46,200 203,000 31,200 5,000 UNRESTRICTED RESERVE BALANCE 0 1,145 $ 100,000 (3,468) $ 550,445 BEGINNING FUND BALANCE $ 1,392,655 $ 58,562 $ 7,704 $ 27,732 $ 48,209 $ 68,760 $ 89,462 $ 110,395 BUDGET REQUIREMENT - 15 %OFEXPENSES 65,189 57,417 31,200 31,200 46,200 31,200 31,200 67,567 UNRESTRICTED RESERVE BALANCE $ 1,327,466 $ 1,145 $ (23,496) $ (3,468) $ 2,009 $ 37,560 $ 58,262 $ 42,828 TOTAL REVENUES 576,906 2,867,266 571,104 571,218 571,334 571,450 571,568 571,686 TOTAL EXPENDITURES +DEBT +TRANSFERS 1,910,999 2,918,124 551,076 550,741 550,783 550,748 550,635 550,445 ENDING FUND BALANCE $ (6,627) $ (49,714) $ (3,468) $ 17,009 $ 22,560 $ 58,262 $ 79,195 $ 64,069 208 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE EIGHT DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2013 -2018 209 FY 10.11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -16 FY 15 -16 FY 16 -17 FY 17 -18 DST Revenue $ 2,358,676 $ 2,356,000 $ 2,414,900 $ 2,475,273 $ 2,537,154 $ 2,600,583 $ 2,665,598 $ 2,732,238 Principal from $285,000 Airport Advance 09/29108 0 0 0 600 624 649 675 702 Interest from $285,000 Airport Advance 8,550 8,550 8,550 11,400 11,376 11,351 11,325 11,298 Principal from $267,511 Airport Advance 01/05/11 0 0 0 0 0 0 1,800 1,872 Interest from $267,511 Airport Advance 0 8,025 8,025 8,025 8,025 8,025 10,700 10,628 Investment Income (3,173) 6,900 5,400 4,702 4,934 5,502 5,775 5,656 DST PROJECT REVENUE $ 2,364,053 $ 2,379,475 $ 2,436,875 $ 2,500,000 $ 2,562,113 $ 2,626,110 $ 2,695,872 $ 2,762,394 Potomac Road Crossing 64,843 Police Cars 10,857 City Hall Debt (Retires 2018) 1,015,787 Police Cars 290,008 Powerline Road 93,557 MIS Upgrades 22,552 MIS Equipment for Broadcasting 77,716 Phone System 63,644 Powertine Road 123,941 512 Corrider 9,195 US #1 Improvements - Engineering 13,227 Stormwater Master Plan 23,189 22,500 Collier Creek 10,448 1/4 Round Swale Improvement 497,521 TOTAL FY 11 $ 2,119,705 City Hall Debt (Retires 2018) 997,391 Police Cars 182,871 Fleet Maintenance Equipment 23,000 Badge Printer 2,069 Building Painting 10,000 Schumann Park Rest rooms 42,000 US #1 Improvements 300,000 Enhancements to Presidential Streets 460,000 4 Chaplins Project 20,000 North Indian River Drive Parking 125,000 Davis Street Lift Station Relocation 150,000 1/4 Round Swale Improvement 500,000 TOTAL FY 12 $ 3,031,611 City Hall Debt (Retires 2018) 994,621 Code Enforcement 1/2 Ton Truck 26,000 Police Truck/Boat 30,000 Building - Glazing Windows at Old City Hall 15,000 Diesel Fuel Tank 15,000 FDLE Computer Firewall 5,000 Barber Street Bridge Guardrails 60,000 Parking Improvements Share 500,000 Fish House Improvements 325,000 1/4 Round Swale Improvement 500,000 Airport Drive East 275,000 TOTAL FY 13 $ 2,745,621 City Hall Debt (Retires 2018) 995,116 Police Cara 114,000 Police - Public Parking 50,000 512 Median Landscaping 500,000 Pipe Sliplining (Martin) 80,000 Road Crossings /Sideyard Pipes 200,000 114 Round Swale Improvement 500,000 TOTAL FY 14 $ 2,439,116 City Hall Debt (Retires 2018) 995,944 Police Cars 304,000 Potice Boat Motor 16,000 Building Painting 45,000 FDLE Computer Firewall 5,000 Barber Street Field Lights 300,000 Sidewalk/Bikepath Construction 100,000 Road Crossings /Sideyard Pipes 100,000 1/4 Round Swale Improvement 500,000 TOTAL FY 16 $ 2,365,944 City Hall Debt (Retires 2018) 1,013,962 Police Cars 320,000 Police Light Tower 15,000 Sidewalk/Bikepath Construction 100,000 Barber Street Bridge Repairs 500,000 Road Crossings /Sideyard Pipes 100,000 1A Round Swale Improvement 500,000 TOTAL FY 16 37--2,548,962 City Hall Debt (Retires 2018) 483,170 Police Cars 320,000 Motorcycle 20,000 FDLE Computer Firewall 5,000 Sidewalk/Bikepath Construction 100,000 Road Crossings/Sideyard Pipes 100,000 Bevan Ditch Piping 750,000 Stormwater Pond Installation 500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 17 $ 2,778,170 City Hall Debt (Retires 2018) 0 Police Cars 320,000 Police Enclosed Trailers - 16,000 Sidewalk/Bikepath Construction 100,000 Road Crossings /Sideyard Pipes 100,000 Schumann & Barber Intersection 1,500,000 1/4 Round Swale Improvement 500,000 TOTAL FY 18 $ 2,536,000 BEGINNING FUND BALANCE $ 1,379,094 $ 1,623,442 $ 971,306 $ 662,560 $ 723,444 $ 919,613 $ 996,760 $ 914,463 BUDGET RESERVE - 10% OF EXPENSES 211,971 303,161 274,562 243,912 236,594 254,896 277,817 253,600 RESERVE FOR ADVANCE TO AIRPORT 552,511 552,511 552,511 551,911 551,311 550,687 550,038 547,563 UNRESTRICTED RESERVE BALANCE $ 614,613 $ 767,770 $ 144,233 $ (133,262) $ (64,462) $ 114,030 $ 168,905 $ 113,300 TOTAL REVENUES 2,364,053 2,379,475 2,436,875 2,500,000 2,562,113 2,626,110 2,695,872 2,762,394 TOTAL EXPENDITURES- DEBT-TRANSFERS 2,119,705 3,031,611 2,745,621 2,439,116 2,365,944 2,548,962 2,778,170 2,536,000 ENDING FUND BALANCE $ 858,961 $ 115,634 $ (164,513) $ (72,379) $ 131,708 $ 191,177 $ 86,608 $ 339,693 209 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE Recreation Impact Fees Investment Income PROJECTED REVENUE SCHEDULE EIGHT RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2013 -2018 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 $ 42,250 $ 38,350 $ 38,350 $ 38,350 $ 38,350 $ 38,350 $ 38,350 $ 38,350 7,223 6,085 3,185 1,165 567 617 890 1,165 $ 49,473 $ 44,435 $ 41,535 $ 39,515 $ 38,917 $ 38,967 $ 39,240 $ 39,515 Schumann Park 5,780 83,754 Skate Park Office 36,168 Splash Park Canopy 20,802 Bryant Street Fencing 5,118 Hardee Park Barber Street Field Expansion Easy Street Path Lights Schumann Park Pavillion Riverview Park Irrigation and Fountains Bark Park Amenities Riverview Park Electrical Powerline Road Periwinkle Park TOTAL FY 11 Blueway /Signage Improvements Barber Street Baseball Field Drainage Barber Street Bleacher Shields Creative Playground Improvements Handicap Pier - Yacht Club TOTAL FY 12 Creative Playground Improvements Riverview Park Volleyball Lights Schumann Playground Equipment Barber Street Multi -use Field Lights TOTAL FY 13 Community Center Playground Equipment Barber Street Equipment Building TOTAL FY 14 Mooring Fields TOTAL FY 15 - 2,568 185,895 486 62,514 0 380 28,340 $ 848,187 8,262 - 16,738 1,450 100,000 $ 147,223 TOTAL REVENUES 7,389 44,435 43,743 2,271 38,917 (489) 39,240 39,515 307,595 307,595 456,836 330,000 25,000 31,738 0 50,000 0 ENDING FUND BALANCE 50,000 $ 435,786 $ 147,321 30,000 $ 69,015 $ 107,983 15,000 $ 186,738 456,836 FY 11 -12 FY 12 -13 FY 13 -14 100,000 FY 15 -16 FY 16 -17 20,000 BEGINNING FUND BALANCE: 25,000 185,000 330,000 Zone 203,222 25,000 66,975 (1,235) 100,000 (24,953) (20,626) 125,000 Zone B 60,323 15,000 68,914 84,417 31,738 TOTAL FY 16 0 TOTAL FY 17 0 TOTAL FY 18 0 BEGINNING FUND BALANCE $ 1,106,309 $ 848,187 $ 435,786 $ 147,321 $ 61,836 $ 69,015 $ 107,983 $ 147,223 TOTAL REVENUES 49,473 44,435 41,535 39,515 38,917 38,967 39,240 39,515 TOTAL EXPENDITURES 307,595 456,836 330,000 125,000 31,738 0 0 0 ENDING FUND BALANCE $ 848,187 $ 435,786 $ 147,321 $ 61,836 $ 69,015 $ 107,983 $ 147,223 $ 186,738 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 BEGINNING FUND BALANCE: Zone 203,222 177,289 66,975 (1,235) (22,945) (24,953) (20,626) (16,246) Zone B 60,323 71,494 68,914 84,417 106,385 132,757 161,244 189,873 Zone C 96,804 71,660 5,418 (8,142) (13,506) (11,998) (10,155) (8,289) Zone D 745,961 527,744 294,479 72,281 (8,098) (26,791) (22,480) (18,116) All Zones 1,106,309 848,187 435,786 147,321 61,836 69,015 107,983 147,223 Recreation Impact Fees Zone 11,050 4,550 4,550 4,550 4,550 4,550 4,550 4,550 Zone B 22,100 27,300 27,300 27,300 27,300 27,300 27,300 27,300 Zone C 650 1,950 1,950 1,950 1,950 1,950 1,950 1,950 Zone D 8,450 4,550 4,550 4,550 4,550 4,550 4,550 4,550 All Zones 42,250 38,350 38,350 38,350 38,350 38,350 38,350 38,350 Investment Income Zone A 1,327 1,272 489 (10) (210) (223) (170) (129) Zone B 394 513 504 668 976 1,187 1,329 1,502 Zone C 632 514 40 (64) (124) (107) (84) (66) Zone D 4,870 3,786 2,152 572 (74) (240) (185) (143) All Zones 7,223 6,085 3,185 1,165 567 617 890 1,165 Transfers: Zone A 38,310 116,135 73,250 26,250 6,348 - - - Zone B 11,323 30,393 12,300 6,000 1,904 Zone C 26,426 68,706 15,550 7,250 317 Zone D 231,536 241,602 228,900 85,500 23,169 All Zones 307,595 456,836 330,000 125,000 31,738 Ending Balances: Zone 177,289 66,975 (1,235) (22,945) (24,953) (20,626) (16,246) (11,825) Zone B 71,494 68,914 84,417 106,385 132,757 161,244 189,873 218,675 Zone C 71,660 5,418 (8,142) (13,506) (11,998) (10,155) (8,289) (6,404) Zone D 527,744 294,479 72,281 (8,098) (26,791) (22,480) (18,116) (13,709) All Zones 848,187 435,786 147,321 61,836 69,015 107,983 147,223 186,738 210 TY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE EIGHT RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY17-18 Tax Increment from City $ 153,900 $ 131,821 $ 144,489 $ 138,709 $ 135,935 $ 135,935 $ 137,974 $ 142,114 Tax Increment from County 143,720 123,248 120,320 $ 115,507 $ 113,197 $ 113,197 $ 114,895 $ 118,342 Rents 16,264 - - - - - - - Investment Income 5,152 3,575 3,064 3,120 2,995 2,935 2,935 2,979 PROJECTED REVENUE 319,036 258,644 267,873 257,336 252,127 252,067 255,804 263,434 Operating Expenditures 68,122 Facade /Sign Improvement Program 78,424 Special Events 33,782 Bill Board 8,590 Transfer to General Fund for Quality Maintenance 60,000 Parking Study 27,404 Design of Enhancements to Presidential Streets 12,906 Waterfront Renovations /Expenses 290,964 TOTAL RIVERFRONT CRA FYI 580,192 Operating Expenditures Far,ade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance Presidential Streets Gateway Enhancements CavCorp Enhancements TOTAL RIVERFRONT CRA FY12 Operating Expenditures Facade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance Parking Improvements Share TOTAL RIVERFRONT CRA FYI Operating Expenditures Farvade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY14 Operating Expenditures Farvade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY15 Operating Expenditures Facade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY16 Operating Expenditures Facade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY17 Operating Expenditures Fagade /Sign Improvement Program Special Events Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY17 BEGINNING FUND BALANCE ANNUALREVENUES ANNUAL EXPENDITURES ENDING FUND BALANCE 85,954 20,000 36,468 60,000 594 25,000 75,000 303,016 87,572 20,000 42,468 60,000 250,000 460,040 87,572 30,000 42,468 60,000 220,040 87,572 30,000 42,468 60,000 220,040 87,572 30,000 42,468 60,000 220,040 87,572 30,000 42,468 60,000 220,040 87,572 30,000 42,468 60,000 220,040 $ 716,966 $ 455,810 $ 411,438 $ 219,271 $ 256,567 $ 288,654 $ 320,682 $ 356,446 319,036 258,644 267,873 257,336 252,127 252,067 255,804 263,434 580,192 303,016 460,040 220,040 220,040 220,040 220,040 220,040 $ 455,810 $ 411,438 $ 219,271 $ 256,567 $ 288,654 $ 320,682 $ 356,446 $ 399,840 211 ITY OF SEBASTIAN. FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE EIGHT STORMWATER UTILITY FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 Profesional Services FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Stormwater Fees $ 805,969 $ 815,000 $ 1,001,000 $ 1,001,000 $ 1,001,000 $ 1,001,000 $ 1,001,000 $ 1,001,000 Investment Income 10,446 8,584 5,957 6,398 7,036 7,379 7,378 7,060 SW PROJECTED REVENUE 816,415 823,584 1,006,957 1,007,398 1,008,036 1,008,379 1,008,378 1,008,060 Profesional Services 104 40,000 Series 2003 Issue (Retires 2022) 440,018 Transfer to General Fund for Swale Maintenance Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY15 Excavation Equipment - 113,797 Backhoe - 26,600 100 Mower 10,679 Dump Bed Replacement 14,978 Stormwater Park Maintenance TOTAL STORMWATER FY11 955,100 45,000 Profesional Services 100 125,000 Series 2003 Issue (Retires 2022) 438,648 Transfer to General Fund for Swale Maintenance 400,000 500,000 TOTAL STORMWATER FY16 TOTAL STORMWATER FY12 1,089,824 1,008,602 Profesional Services 100 Series 2003 Issue (Retires 2022) Series 2003 Issue (Retires 2022) 439,408 Stormwater Park Maintenance 440,104 45,000 Stormwater Park Maintenance Equipment Replacements 70,000 45,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY13 Transfer to General Fund for Swale Maintenance 1,054,508 Profesional Services 400,000 100 NPDES 5 Year Permit 7,988 Series 2003 Issue (Retires 2022) 440,777 Stormwater Park Maintenance 100 Series 2003 Issue (Retires 2022) 45,000 Equipment Replacements 440,753 - Transfer to General Fund for Swale Maintenance 450,000 45,000 TOTAL STORMWATER FY14 943,865 Profesional Services 100 Series 2003 Issue (Retires 2022) 438,990 Stormwater Park Maintenance 45,000 Equipment Replacements 40,000 Transfer to General Fund for Swale Maintenance 450,000 TOTAL STORMWATER FY15 974,090 Profesional Services 100 Series 2003 Issue (Retires 2022) 438,502 Stormwater Park Maintenance 45,000 Equipment Replacements 125,000 Transfer to General Fund for Swale Maintenance 400,000 TOTAL STORMWATER FY16 1,008,602 Profesional Services 100 Series 2003 Issue (Retires 2022) 440,104 Stormwater Park Maintenance 45,000 Equipment Replacements 155,000 Transfer to General Fund for Swale Maintenance 400,000 TOTAL STORMWATER FY17 1,040,204 Profesional Services 100 Series 2003 Issue (Retires 2022) 440,753 Stormwater Park Maintenance 45,000 Equipment Replacements 165,000 Transfer to General Fund for Swale Maintenance 350,000 TOTAL STORMWATER FY18 1,000,853 BEGINNING FUND BALANCE $ 588,841 $ 450,156 $ 183,916 $ 136,364 $ 199,898 $ 233,843 $ 233,620 $ 201,794 BUDGET RESERVE - 15% OF EXPENSES 143,265 163,474 158,176 141,580 146,114 151,290 156,031 150,128 UNRESTRICTED RESERVE BALANCE 445,576 286,682 25,739 (5,215) 53,784 82,553 77,589 51,666 ANNUAL REVENUES 816,415 823,584 1,006,957 1,007,398 1,008,036 1,008,379 1,008,378 1,008,060 ANNUAL EXPENDITURES 955,100 1,089,824 1,054,508 943,865 974,090 .1,008,602 1,040,204 1,000,853 ENDING FUND BALANCE $ 306,891 $ 20,442 $ (21,812) $ 58,318 $ 87,730 $ 82,330 $ 45,764 $ 58,873 FY 2012113 Rate Increase from $4.00 1month to $5.00 212 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE EIGHT GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 213 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Charges for Services $ 1,298,370 1,325,255 1,357,775 1,357,775 1,357,775 1,357,775 1,357,775 1,357,775 Rents 27,800 28,760 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 5,502 15,340 4,860 4,860 4,860 4,860 4,860 4,860 Note Proceeds - - - - - - - 2,500,000 Transfer from Capital Fund 20,000 7,500 - - - - Investment Income - 100 151 111 101 112 446 PROJECTED REVENUE $ 1,331,672 $ 1,389,355 $ 1,400,235 $ 1,392,786 $ 1,392,746 $ 1,392,736 $ 1,392,747 $ 3,893,081 Operating Costs 1,211,967 Capital 4,699 TOTAL FY 11 1,216,666 Operating Costs 1,243,540 Transfer to Capital Fund 48,000 Operating Fund Capital 35,311 TOTAL FY 12 1,326,851 Operating Costs 1,314,140 Transfer to Capital Fund 65,000 Operating Fund Capital - TOTAL FY 13 1,379,140 Operating Costs 1,306,640 Transfer to Capital Fund 65,000 Operating Fund Capital 15,000 TOTAL FY 14 1,386,640 Operating Costs 1,306,640 Transfer to Capital Fund 65,000 Operating Fund Capital 40,000 TOTAL FY 15 1,411,640 Operating Costs 1,306,640 Transfer to Capital Fund 65,000 Operating Fund Capital 0 TOTAL FY 16 1,371,640 Operating Costs 1,284,640 Transfer to Capital Fund 65,000 Operating Fund Capital 0 TOTAL FY 17 1,349,640 Operating Costs 1,284,640 Transfer to Capital Fund 65,000 Operating Fund Capital 2,500,000 TOTAL FY 18 3,849,640 BEGINNING FUND BALANCE $ (331,247) $ (216,241) $ (153,737) $ (132,642) $ (126,496) $ (145,391) $ (124,294) $ (81,187) TOTAL REVENUES 1,331,672 1,389,355 1,400,235 1,392,786 1,392,746 1,392,736 1,392,747 3,893,081 EXPENDITURES 1,216,666 1,326,851 1,379,140 1,386,640 1,411,640 1,371,640 1,349,640 3,849,640 OPERATING FUND BALANCE $ (216,241) $ (153,737) $ (132,642) $ (126,496) $ (145,391) $ (124,294) $ (81,187) $ (37,746) CAPITAL FUND BALANCES 0 28,000 85,600 150,751 215,861 280,963 346,075 411,521 NET FUND BALANCE $ (216,241) $ (125,737) $ (47,042) $ 24,254 $ 70,471 $ 156,669 $ 264,887 $ 373,774 213 ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE SCHEDULE EIGHT AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 214 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Net Fuel Sales $ 16,924 $ 19,000 $ 25,000 $ 25,625 $ 25,625 $ 26,266 $ 26,266 $ 26,922 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 165,744 194,260 209,628 214,869 214,869 220,240 220,240 225,746 Other Revenue 71,665 75,900 68,300 68,300 68,300 68,300 68,300 68,300 DST Grant Matching Advances 267,511 - - - - - - - Investment Income 37 - - - - - PROJECTED REVENUE $ 657,272 $ 424,551 $ 438,319 $ 444,185 $ 444,185 $ 450,197 $ 450,197 $ 456,360 Operating Costs 396,433 Repayment of DST Fund Advance 8,550 Transfer to Construction Fund 267,511 TOTAL FY 11 672,494 Operating Costs 397,045 Repayment of DST Fund Advance 16,575 Transfer to Construction Fund (Runway) 8,200 TOTAL FY 12 421,820 Operating Costs 429,053 Repayment of DST Fund Advance 16,575 Transfer to Construction Fund - TOTAL FY 13 445,628 Operating Costs 429,053 Repayment of DST Fund Advance 20,025 Transfer to Construction Fund TOTAL FY 14 449,078 Operating Costs 429,053 Repayment of DST Fund Advance 20,025 Transfer to Construction Fund TOTAL FY 15 449,078 Operating Costs 429,053 Repayment of DST Fund Advance 20,025 Transfer to Construction Fund TOTAL FY 16 449,078 Operating Costs 429,053 Repayment of DST Fund Advance 24,500 Transfer to Construction Fund - TOTAL FY 17 453,553 Operating Costs 429,053 Repayment of DST Fund Advance 24,500 Transfer to Construction Fund - TOTAL FY 18 453,553 BEGINNING FUND BALANCE $ (51,667) $ (66,889) $ (64,158) $ (71,467) $ (76,360) $ (81,254) $ (80,135) $ (83,491) TOTALREVENUES 657,272 424,551 438,319 444,185 444,185 450,197 450,197 456,360 EXPENDITURES +DEBT +TRANSFERS 672,494 421,820 445,628 449,078 449,078 449,078 453,553 453,553 ENDING FUND BALANCE $ (66,889) $ (64,158) $ (71,467) $ (76,360) $ (81,254) $ (80,135) $ (83,491) $ (80,684) 214 CITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGET SCHEDULE EIGHT BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2013 -2018 215 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 Operating Revenue $ 401,386 $ 402,375 $ 417,950 $ 426,309 $ 434,835 $ 443,532 $ 452,403 $ 461,451 Other Revenue - 900 900 900 900 900 900 900 Investment Income 3,989 2,650 2,700 1,427 1,451 1,471 1,487 1,499 PROJECTED REVENUE $ 405,375 $ 405,925 $ 421,550 $ 428,636 $ 437,186 $ 445,903 $ 454,790 $ 463,850 Operating Costs 463,719 TOTAL FY 11 463,719 Operating Costs 405,696 TOTAL FY 12 405,696 Operating Costs 411,000 TOTAL FY 13 411,000 Operating Costs 421,275 TOTAL FY 14 421,275 Operating Costs 431,807 TOTAL FY 15 431,807 Operating Costs 442,602 TOTAL FY 16 442,602 Operating Costs 453,667 TOTAL FY 17 453,667 Operating Costs 465,009 TOTAL FY 18 465,009 BEGINNING FUND BALANCE $ 518,792 $ 460,448 $ 460,677 $ 471,227 $ 478,588 $ 483,967 $ 487,268 $ 488,391 TOTAL REVENUES 405,375 405,925 421,550 428,636 437,186 445,903 454,790 463,850 EXPENDITURES +DEBT +TRANSFERS 463,719 405,696 411,000 421,275 431,807 442,602 453,667 465,009 ENDING FUND BALANCE $ 460,448 $ 460,677 $ 471,227 $ 478,588 $ 483,967 $ 487,268 $ 488,391 $ 487,232 215 ITY OF SEBASTIAN, FLORIDA 2012/2013 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 Proiect — 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. 216 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. ITY OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE 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. 217 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. OF SEBASTIAN, FLORIDA 2012/2013 ANNUAL BUDGE TRIM Bill — Florida's Truth in Millage Law that requires cities to calculate next year's property taxes based on the same tax dollars they received during the current fiscal year. Trust Fund — A Fund used to account for assets held in a trustee capacity or as an agent for individuals, private organizations or other governmental units. Under Budget — Under budget in revenue means that money being collected from taxes and other sources is not as much as was anticipated. It might necessitate spending adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. Unreserved Fund Balance — Portion of a fund balance that is available for appropriation. User Fee — The payment of a fee for direct receipt of a public service by the benefiting party. Utility Service Taxes — Taxes paid to municipalities by users of electricity, telephones, cellular phones, beepers, natural gas, bottled gas, and fuel oil. Valuation — The dollar value of property assigned by the County property appraiser. Working Capital — Excess of current assets including cash - on -hand equivalents over current liabilities that can be used to satisfy cash flow needs. 218