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Home My WebLink AboutR-13-05RESOLUTION NO. R -13 -05 A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2012 AND ENDING SEPTEMBER 30, 2013 AS PROVIDED FOR IN EXHIBIT "A "; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Sebastian adopted Resolution No. R -12 -29 on September 26, 2012 approving the City's 2012 -13 budget, also referred to as the Annual Budget Resolution; and WHEREAS, an analysis of the revenues and expenditures for the three (3) months ended December 31, 2012 has indicated that no approvals of adjustments are required to be approved by the City Council; and WHEREAS, the City Council and City Manager have previously approved any necessary adjustments in accordance with the Annual Budget Resolution; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA, THAT: Section 1. The budget of the City of Sebastian, Indian River County, Florida for the Fiscal Year beginning October 1, 2012 and ending September 30, 2013 be amended as necessary, a summary of such amendments being attached hereto and more particularly identified as Exhibit "A ", the revised appropriations, if any, are set out therein and are hereby made to maintain and carry on the government of the City of Sebastian, Indian River County, Florida. Section 2. All resolutions or parts of resolutions in conflict herewith are hereby repealed. Section 3. This Resolution shall become effecti e.immediately upon its adoption. It was moved for adoption by Councilmember The motion was seconded by Councilmember kt and, upon being put to a vote, the vote was as follows: Mayor Bob McPartlan 2 Vice -Mayor Don Wright ,L Councilmember Andrea Coy Councilmember Jerome Adams Councilmember Jim Hill The Mayor thereupon declared this Resolution duly passed and a opted this 27`x' day of March 2013. A Sally A. Ma' , MMC City Cler CITY OF JWBASTIAN, FL- RID By: "Ar Mayor Bob McPartlan Approved as to form and content for reli by the City of Sebastian only: Robert A. Ginsburg, City Attorney EXHIBIT "A" of RESOLUTION R -13 -05 SUMMARY OF BUDGET CHANGES FOR THE QUARTER ENDED DECEMBER 31, 2012 Amounts Changes Authorized by City Manager: Established budgets in the Capital Projects Funds for new approved projects. $ 3,473,888 Set aside amount of prior year savings on Health Reimbursement Account. $ 28,481 Transfer classification of approved MIS item to the proper account code. S 5,000 Transfer from City Council travel account to computer supplies for I -Pads. $ 800 Adjustment for Golf Course for equipment and P&I payments on Bank Loan. $ 78,436 Additional Changes Submitted for City Council Approval; No changes are submitted at this time. 48 of 80 QUARTERLY FINANCIAL REPORT FOR THE QUARTER ENDED DECEMBER 31, 2012 Prepared by Administrative Services Department 49 of 80 CITY OF SEBASTIAN QUARTERLY FINANCIAL REPORT EXECUTIVE SUMMARY GENERAL FUND The graph below and left compares General Fund Revenues, Expenditures and Total Reserves (Committed and Uncommitted Reserves) at the end of the current quarter to the end of the prior fiscal year. Most property tax payments are received the first quarter, so the Reserves balances are at a high point of the year. The graph below and right compares the first quarter of the current year to the first quarter of the prior two years. Revenues and amounts Expended appear in line with prior years' first quarters and Reserves are at expected levels. 10,000,000 6,000,000 6,000,000 4,000,000 2,000,000 0 — — Reveroues E )pended Reserves 9/30/2012 9,684,999 9,785,285 5,002,171 1 31120121 3,640,749 1 2,300,732 6,342,188 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 J 2,000,000 1,000,000 0 enues Espended Reserves °121312010 9,492 2,382,529 6,969,390 012/312011 3,416,677 2,353,899 6,16535 012/312012 3,640,749 2,300,732 6,375,747 The graph below and left shows collections through the first quarter of the three main sources of General Fund Revenue and of those three as a total. Those three sources and property taxes are 68% of all budgeted revenue. About $28,000 of additional revenue above budget is projected from those three sources. The graph below and right shows the percentage of budgeted expenditures by the end of the first quarter. The City Clerk's office is at 25.7% of budget due to annual renewals of equipment maintenance contracts and election costs. Non - Departmental is high due to the full transfer of the City's CRA contribution. 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 1 st Qtr 2012 1 st Qtr 2013 2013 Budget 2013 Projection Ohl is Framhise ■EM&c Ulky Tax ■Half -cent Sales Tax 13 Tofals otthe Three SPECIAL REVENUE FUNDS AND CAPITAL PROJECTS 50.0% 45.0% 40.0% 35.0% r •: ', For the most part, Special Revenue Funds provide the monies needed for capital projects. The graph below and left shows collections through the first quarter of the current year to the first quarter of last year and shows the current annual budget and staff's projection for this year for Local Option Gas Taxes (LOGT), Discretionary Sales Tax (DST) and Stormwater Fees. The graph below and right shows the total amounts budgeted this year for capital projects, as compared to amounts spent through the end of the first quarter. 2,500,000 i I 2,000.000 1,500,000 1.000,000 500,000 0 ;000 �� oe Pagel of 2 50 of 80 CITY OF SEBASTIAN QUARTERLY FINANCIAL REPORT EXECUTIVE SUMMARY (CONTINUED) DEBT SERVICE FUNDS AND LONG -TERM DEBT The City's bonded debt is accounted for in the two Debt Service Funds. They are the Discretionary Sales Tax Bonds ($5,420,000 outstanding, maturing 4/01/18) and the Stormwater Revenue Bonds ($3,505,000 outstanding, maturing 5/01/22). The City also has a Bank Note for Street Repaving ($2,199,000 outstanding, maturing 12/01/22) and a Bank Note for Golf Course Equipment ($56,436 outstanding, maturing 12/06/15). The City is in compliance with covenants and repayment requirements on all these obligations. GOLF COURSE The graph below and left compares Golf Course Revenues, Expenses and Reserves at the end of the current quarter to the end of the prior fiscal year. The graph below and right compares Revenues, Expenses and Reserves for the first quarter of the current year to the first quarter of the prior two years. We have seen a steady reduction in the negative amount of Reserves. Reserves are net of liabilities for accrued leave and advance payment of fees (about $90,000). 1,400,000 1,200,000 i 1,000,000 6W,000 - 600,000 --{ 400,000 -� 200,000 0 gum (200,000) Revenues Expended Reserves 9/30=12 1,354,089 1,339,730 (148,613) 12/31/2012 415,034 318,192 (105,366) 500,000 y 400,D00 150,000 300,D00 100,000 _ 200,000 0 100,000 D (501000) 0 (100.000) Revenues Expended Reserves (100,000) 01213112010 01213112010 105,218 (200,000) i- - 248,398 (300'000) (43,087) 530,376 012/31/2011 Revenues Expended Reserves 108,618 012131/2010 368.077 307,675 (275,544) 012/312011 365,353 312,308 (188,505) 12131!2012 415,034 318,192 (105,366) AIRPORT The graph below and left compares Airport Revenues, Expenses and Reserves at the end of the current quarter to the end of the prior fiscal year. The graph below and right compares the first quarter of the current year to the first quarter of the prior two years. Reserves are net of liabilities for accrued leave (about $63,000). 8M,WO �I 600,000 400,000 200,000 0 ZILi (200,000) ..,. Revenues Emended Reserves 9/30/2012 645,579 555,324 (64,660) 12/31/2012 116,714 108,616 (72,920) - BUILDING 250,000 y 200,OOD 150,000 100,000 _ 50,0DD 0 i D (501000) (100.000) Revenues Expended Reserves 01213112010 01213112010 105,218 113,740 (68,899) 248,398 173,968 (43,087) 530,376 012/31/2011 012/3112012 012/3202012 118,714 108,618 (72,920) The graph below and left compares Building Department Revenues, Expenses and Reserves at the end of the current quarter to the end of the prior fiscal year. The graph below and right compares the first quarter of the current year to the first quarter of the prior two years. First quarter Revenues are higher than received in the first quarter for several years. Reserves are net of liabilities for accrued )pave and advance payment of business taxes (about $95,000). 600.000 500,000 - 400,000 300,00 200,000 1 00,000 0 ('00,000) (200,000) Revenues Expended Reserves 9/30/2012 426,218 399,497 487,169 12(312012 182,363 1 90,090 579,441 eoo,oW 500,000 4W,000 300,000 _ 2W,OOO 100,000 i D " Reverxres Expended Reserves 01213112010 143,251 104,817 557,225 012/3112011 160,712 90,783 530,376 012/3112012 182,363 90,090 579.441 Page 2 of 2 51 of 80 CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31/12 LOCAL OPTION GAS TAX 2009/2010 2010/2011 2011/2012 2012/2013 2012/2013 2012/2013 TAXES 1ST QTR 1ST QTR 1ST QTR 1ST QTR ANNUAL PERCENT INTERGVT'L REVENUE ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET GENERALFUND -17.25 - 710.19 -38.91 -91.76 -1,630 5.63% TAXES - 3,432,196.27 - 3,120,718.97 - 2,835,606.83 - 3,011,530.23 - 6,466,854 46.57% LICENSES & PERMITS - 9,757.50 - 3,841.00 - 7,614.50 - 8,042.50 - 28,950 27.78% INTERGVT'L REVENUE - 283,429.80 - 285,827.81 - 295,506.46 - 309,992.95 - 1,919,700 16.15% CHARGES FOR SERVICE - 62,189.23 - 66,987.16 - 65,561.65 - 83,885.43 - 373,347 22.47% FINES AND FORFEITS - 16,871.27 - 18,682.73 - 12,509.54 - 13,996.14 - 70,500 19.85% MISC. REVENUE - 78,903.25 - 49,252.24 - 28,128.48 - 73,301.77 - 250,363 29.28% TRANSFERS IN - 191,221.98 - 184,181.79 - 171,750.03 - 140,000.01 - 565,399 24.76% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 28,481 0.00% GENERAL FUND REVENUE - 4,074,569.30 - 3,729,491.70 - 3,416,677.49 3,640,749.03 - 9,703,594 37.52% CITY COUNCIL 10,708.40 10,950.31 11,008.48 12,336.50 51,717 23.85% CITY MANAGER 58,548.69 50,784.15 50,718.63 49,174.15 233,387 21.07% CITY CLERK 96,273.49 71,661.99 96,436.75 72,828.88 283,667 25.67% LEGAL 16,641.97 16,016.56 17,743.65 17,097.48 102,360 16.70% FINANCE /ACCOUNTING 117,659.00 115,061.00 112,016.96 111,738.56 478,561 23.35% M.I.S. DIVISION 52,161.14 57,148.87 30,244.42 35,612.93 163,290 21.81% POLICE DEPARTMENT 1,079,781.52 1,062,527.62 993,685.60 959,306.01 4,199,206 22.84% PUBLIC WORKS 788,992.96 648,852.48 717,363.45 680,033.47 3,228,464 21.06% GROWTH MANAGEMENT 85,260.23 77,280.49 51,731.35 51,453.82 242,980 21.18% NON - DEPARTMENTAL 343,563.07 272,245.95 272,949.22 311,150.57 719,962 43.22% GENERAL FUND EXPENDITURES 2,649,590.47 2,382,529.42 2,353,898.51 2,300,732.37 9,703,594 23.71% LOCAL OPTION GAS TAX TAXES - 98,503.81 - 96,529.99 - 92,673.09 - 92,024.20 - 560,000 16.43% INTERGVT'L REVENUE 0.00 0.00 0.00 0.00 -9,474 0.00% MISC. REVENUE -17.25 - 710.19 -38.91 -91.76 -1,630 5.63% LOGT FUND REVENUE - 98,521.06 - 97,240.18 - 92,712.00 - 92,115.96 - 571,104 16.13% OPERATING EXPENSES 52,866.23 48,577.63 51,548.03 48,393.25 208,000 23.27% DEBT SERVICE 0.00 132,207.38 132,782.83 122,240.69 243,076 50.29% TRANSFERS OUT 43,749.00 697,040.12 31,250.01 1,445.00 100,000 1.45% TO FUND BALANCES 0.00 0.00 0.00 0.00 20,028 0.00% LOGT FUND EXPENDITURES 96,615.23 877,825.13 215,580.87 172,078.94 571,104.00 30.13% DISCRETIONARY SALES TAX TAXES - 326,840.88 - 330,733.98 - 331,630.14 - 355,496.32 - 2,414,900 14.72% MISC. REVENUE - 4,353.17 - 439.12 - 1,997.13 - 1,164.56 - 21,975 5.30% TRANSFERS IN - 222,000.10 0.00 0.00 0.00 0 0.00% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 308,746 0.00% DST FUND REVENUE - 553,194.15 - 331,173.10 - 333,627.27 - 356,660.88 - 2,745,621 12.99% TRANSFERS OUT 579,710.50 464,274.59 518,876.00 468,063.67 2,745,621 17.05% RIVERFRONT REDEVELOPMENT FUND MISC. REVENUE - 351.06 - 1,296.84 - 1,070.90 163.17 -3,064 -5.33% TRANSFERS IN - 430,035.67 - 297,619.74 - 255,068.85 - 266,323.21 - 264,809 100.57% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 192,167 0.00% RRD REVENUE - 430,386.73 - 298,916.58 - 256,139.75 - 266,160.04 - 460,040 57.86% OPERATING EXPENSES 19,464.96 46,135.92 43,706.70 50,488.74 114,040 44.27% GRANTS AND AIDS 0.00 24,413.02 0.00 0.00 36,000 0.00% TRANSFERS OUT 17,266.27 26,800.47 15,000.00 18,353.60 310,000 5.92% RRD EXPENDITURES 36,731.23 97,349.41 58,706.70 68,842.34 460,040 14.96% Page 1 of 3 52 of 80 CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31112 RECREATION IMPACT FEE FUND MISC. REVENUE 2009/2010 2010/2011 2011/2012 2012/2013 201212013 2012/2013 FROM FUND BALANCES 1ST QTR 1ST QTR 1ST QTR 1ST QTR ANNUAL PERCENT RECREATION IMPACT FEE REVENUE ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET PARKING IN LIEU OF FUND 0.00 0.00 0.00 2,517.41 0 0.00% MISC. REVENUE 0.00 0.00 - 3,451.95 - 41611.40 - 13,850 33.30% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 26,482 0.00% PARKING IN LIEU OF REVENUE 0.00 0.00 - 3,451.95 - 4,611.40 - 40,332 11.43% TO FUND BALANCES 0.00 0.00 0.00 0.00 40,332 0.00% RECREATION IMPACT FEE FUND MISC. REVENUE - 5,878.28 - 4,056.74 - 16,772.60 - 23,770.11 - 41,535 57.23% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 288,465 0.00% RECREATION IMPACT FEE REVENUE - 5,878.28 - 4,056.74 - 16,772.60 - 23,770.11 - 330,000 7.20% CAPITAL OUTLAY 0.00 0.00 0.00 2,517.41 0 0.00% TRANSFERS OUT 1,555.57 13,536.13 28,281.78 98,318.00 330,000 29.79% RECREATION IMPACT FEE EXPENSE 1,555.57 13,536.13 28,281.78 100,835.41 330,000 30.56% STORMWATER UTILITY FUND MISC. REVENUE - 590,195.27 - 608,723.14 - 610,712.01 - 772,446.64 - 1,006,957 76.71% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 47,551 0.00% STORMWATER FUND REVENUE - 590,195.27 - 608,723.14 - 610,712.01 - 772,446.64 - 1,054,508 73.25% OPERATING EXPENSES 0.00 0.00 0.00 5,416.70 45,100 12.01% TRANSFERS OUT 234,561.00 234,719.28 385,706.86 234,852.00 1,009,408 23.27% STORMWATER FUND EXPENSE 234,561.00 234,719.28 385,706.86 240,268.70 1,054,508 35.28% LAW ENFORCE FORFEITURE FUND FINES AND FORFEITS - 627.00 - 800.00 0.00 0.00 -8,000 0.00% MISC. REVENUE - 104.84 -40.40 -39.02 -45.33 -2,125 2.13% LAW ENFORCE FORFEITURE REVENUE - 731.84 - 840.40 -39.02 -45.33 - 10,125 0.45% OPERATING EXPENSES 3,178.90 614.00 0.00 0.00 0 0.00% CAPITAL OUTLAY 0.00 5,881.00 0.00 0.00 0 0.00% TO FUND BALANCES 0.00 0.00 0.00 0.00 10,125 0.00% LAW ENFORCE FORFEITURE EXPENSE 3,178.90 6,495.00 0.00 0.00 10,125 0.00% DST SER 2003 DEBT SVC FUND -4.50 -41.93 -66.41 - 127.80 -1,056 12.10% MISC. REVENUE - 199.14 - 459.87 - 293.68 - 1,212.41 - 22,365 5.42% TRANSFERS IN - 258,966.00 - 249,389.25 - 249,347.76 - 248,655.24 - 994,621 25.00% FROM FUND BALANCES 0.00 0.00 0.00 0.00 -1,137 0.00% DST SER 2003 REVENUE - 259,165.14 - 249,849.12 - 249,641.44 - 249,867.65 - 1,018,123 24.54% OPERATING EXPENSES 375.00 0.00 0.00 375.00 300 125.00% DEBT SERVICE 0.00 0.00 375.00 0.00 1,017,823 0.00% DST SER 2003 EXPENDITURE 375.00 0.00 375.00 375.00 1,018,123 0.04% STORMWATER 2003 DEBT SERV FUND MISC. REVENUE -4.50 -41.93 -66.41 - 127.80 -1,056 12.10% TRANSFERS IN - 109,560.00 - 109,719.27 - 109,630.74 - 109,851.99 - 439,408 25.00% STORMWATER DEBT FUND REVENUE - 109,564.50 - 109,761.20 - 109,697.15 - 109,979.79 - 440,464 24.97% DEBT SERVICE 89,117.50 84,892.50 79,998.75 74,398.75 439,048 16.95% TO FUND BALANCES 0.00 0.00 0.00 0.00 1,416 0.00% STORMWATER DEBT EXPENDITURES 89,117.50 84,892.50 79,998.75 74,398.75 440,464 16.89% Page 2 of 3 53 of 80 CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31/12 OPERATING EXPENSES 2009/2010 2010/2011 2011/2012 2012/2013 2012/2013 2012/2013 CAPITAL OUTLAY 1ST QTR 1ST QTR 1ST QTR 1ST QTR ANNUAL PERCENT DEBT SERVICE ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET GOLF COURSE FUND 130,075.52 133,939.83 134,828.62 142,681.09 662,759 21.53% CHARGES FOR SERVICE - 374,168.03 - 351,816.33 - 348,485.80 - 349,888.38 - 1,357,775 25.77% MISC. REVENUE - 8,617.00 - 7,325.59 - 8,180.51 - 65,146.05 - 91,396 71.28% GOLF COURSE FUND REVENUE - 382,785.03 - 359,141.92 - 356,666.31 - 415,034.43 - 1,456,671 28.49% PERSONAL SERVICES 58,357.68 58,588.09 44,634.82 45,307.21 218,529 20.73% OPERATING EXPENSES 44,665.01 74,089.48 88,024.26 82,338.97 340,652 24.17% DEBT SERVICE 1,075.00 0.00 0.00 0.00 0 0.00% TRANSFERS OUT 0.00 0.00 0.00 16,852.50 65,000 25.93% TO FUND BALANCES 0.00 0.00 0.00 0.00 27,457 0.00% ADMINISTRATION 104,097.69 132,677.57 132,659.08 144,498.68 651,638 22.17% OPERATING EXPENSES 140,075.52 133,939.83 134,828.62 141,059.16 583,185 24.19% CAPITAL OUTLAY - 10,000.00 0.00 0.00 1,107.00 56,436 1.96% DEBT SERVICE 0.00 0.00 0.00 514.93 15,638 3.29% MAINTENANCE 130,075.52 133,939.83 134,828.62 142,681.09 662,759 21.53% PERSONAL SERVICES 17,075.36 16,256.81 15,145.82 14,456.87 77,089 18.75% OPERATING EXPENSES 24,161.06 15,865.61 20,985.74 16,555.03 65,185 25.40% GOLF COURSE CARTS 41,236.42 32,122.42 36,131.56 31,011.90 142,274 21.80% GOLF COURSE FUND EXPENSES 275,409.63 298,739.82 303,619.26 318,191.67 1,456,671 21.84% AIRPORT CHARGES FOR SERVICE - 4,081.39 - 2,905.99 - 3,417.49 - 9,842.52 - 25,000 39.37% MISC. REVENUE - 67,731.68 - 90,787.99 - 88,544.42 - 108,871.66 - 413,319 26.34% FROM FUND BALANCES 0.00 0.00 0.00 0.00 -7,309 0.00% AIRPORT REVENUE - 71,813.07 - 93,693.98 - 91,961.91 - 118,714.18 - 445,628 26.64% ADMINISTRATION PERSONAL SERVICES 55,404.93 51,689.35 52,242.50 42,981.39 176,456 24.36% OPERATING EXPENSES 72,539.36 49,186.30 60,178.25 63,748.73 232,597 27.41% CAPITAL OUTLAY 0.00 0.00 0.00 1,168.00 0 0.00% DEBT SERVICE 0.00 0.00 0.00 0.00 16,575 0.00% ADMINISTRATION 127,944.29 100,875.65 112,420.75 107,898.12 425,628 25.35% ECONOMIC DEVELOPMENT OPERATING EXPENSES 0.00 0.00 0.00 719.48 20,000 3.60% AIRPORT EXPENSE 127,944.29 100,875.65 112,420.75 108,617.60 445,628 24.37% BUILDING LICENSES & PERMITS - 138,915.42 - 141,808.03 - 158,085.03 - 179,386.88 - 406,150 44.17% CHARGES FOR SERVICE - 481.20 - 558.53 - 1,236.30 - 1,865.75 -6,300 29.62% FINES AND FORFEITS - 500.00 - 500.00 - 1,143.00 - 713.18 -5,500 12.97% MISC. REVENUE - 256.46 - 384.90 - 247.38 - 396.74 -3,600 11.02% BUILDING REVENUES - 140,153.08 - 143,251.46 - 160,711.71 - 182,362.55 - 421,550 43.26% PERSONAL SERVICES 87,481.68 81,922.09 69,491.14 70,313.01 319,884 21.98% OPERATING EXPENSES 23,733.80 22,895.38 21,291.77 19,777.34 91,116 21.71% TO FUND BALANCES 0.00 0.00 0.00 0.00 10,550 0.00% BUILDING EXPENDITURES 111,215.48 104,817.47 90,782.91 90,090.35 421,550 21.37% 54 of 80 Page 3 of 3 CITY OF SEBASTIAN GENERAL FUND DEPARTMENTS QUARTER ENDING 12131112 2009/2010 2010/2011 2011/2012 2012/2013 2012/2013 2012/2013 1ST QTR 1ST QRT 1ST QRT 1ST QUARTER ANNUAL PERCENT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET CITY COUNCIL PERSONAL SERVICES 5,699.68 5,695.20 5,694.60 5,688.87 22,745.00 25.01 OPERATING EXPENSES 5,008.72 5,255.11 5,313.88 6,647.63 28,972.00 22.95 TOTAL 10,708.40 10,950.31 11,008.48 12,336.50 51,717.00 23.85 CITY MANAGER PERSONAL SERVICES 55,473.30 50,360.85 49,911.52 48,470.22 229,837.00 21.09 OPERATING EXPENSES 3,075.39 423.30 807.11 703.93 3,550.00 19.83 TOTAL 58,548.69 50,784.15 50,718.63 49,174.15 233,387.00 21.07 CITY CLERK PERSONAL SERVICES 54,070.05 52,695.19 53,605.41 53,561.60 246,678.00 21.71 OPERATING EXPENSES 42,203.44 18,966.80 42,831.34 19,267.28 36,989.00 52.09 TOTAL 96,273.49 71,661.99 96,436.75 72,828.88 283,667.00 25.67 LEGAL OPERATING EXPENSES 16,641.97 16,016.56 17,743.65 17,097.48 102,360.00 16.70 TOTAL 16,641.97 16,016.56 17,743.65 17,097.48 102,360.00 16.70 FINANCE /ACCOUNTING PERSONAL SERVICES 90,660.40 87,979.02 86,907.88 85,814.38 397,206.00 21.60 OPERATING EXPENSES 26,998.60 27,081.98 25,109.08 25,924.18 81,355.00 31.87 TOTAL 117,659.00 115,061.00 112,016.96 111,738.56 478,561.00 23.35 M.I.S. DIVISION PERSONAL SERVICES 45,660.08 44,400.59 25,094.88 24,521.87 117,955.00 20.79 OPERATING EXPENSES 5,200.54 12,748.28 5,149.54 11,091.06 40,335.00 27.50 CAPITAL OUTLAY 1,300.52 0.00 0.00 0.00 5,000.00 - TOTAL 52,161.14 57,148.87 30,244.42 35,612.93 163,290.00 21.81 POLICE ADMINISTRATION PERSONAL SERVICES 122,824.93 110,140.48 116,935.83 97,588.92 501,230.00 19.47 OPERATING EXPENSES 39,313.10 36,695.48 29,043.59 35,823.16 103,685.00 34.55 TOTAL 162,138.03 146,835.96 145,979.42 133,412.08 604,915.00 22.05 POLICE PATROL PERSONAL SERVICES 501,359.37 516,346.97 485,515.29 503,183.41 2,060,690.00 24.42 OPERATING EXPENSES 33,907.11 40,970.79 47,660.37 58,989.93 193,135.00 30.54 TOTAL 535,266.48 557,317.76 533,175.66 562,173.34 2,253,825.00 24.94 CODE ENFORCEMENT DIVISION PERSONAL SERVICES 27,164.07 30,873.50 31,716.46 30,726.43 143,719.00 21.38 OPERATING EXPENSES 5,280.53 4,754.00 4,930.70 6,324.29 20,680.00 30.58 TOTAL 32,444.60 35,627.50 36,647.16 37,050.72 164,399.00 22.54 POLICE INVESTIGATIONS PERSONAL SERVICES 213,323.37 198,821.73 139,693.21 110,800.96 580,024.00 19.10 OPERATING EXPENSES 20,76219$ 18,946.85 24,644.17 23,518.91 98,716.00 23.82 CAPITAL OUTLAY 0 00 919.41 0.00 0.00 0.00 - TOTAL 234,086.35 218,687.99 164,337.38 134,319.87 678,740.00 19.79 POLICE COMMUNICATIONS PERSONAL SERVICES 115,451.19 103,429.45 113,094.72 91,506.29 489,592.00 18.69 OPERATING EXPENSES 394.87 628.96 451.26 843.71 7,735.00 10.91 TOTAL 115,846.06 104,058.41 113,545.98 92,350.00 497,327.00 18.57 Page 1 of 2 55 of 80 CITY OF SEBASTIAN GENERAL FUND DEPARTMENTS QUARTER ENDING 12/31/12 2009/2010 2010/2011 2011/2012 2012/2013 2012/2013 2012/2013 1STQTR 1STQRT 1STQRT 1ST QUARTER ANNUAL PERCENT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET ROADS AND DRAINAGE 142,444.62 136,671.65 104,840.26 112,085.71 496,889.00 22.56 PERSONAL SERVICES 176,124.94 143,255.59 142,056.69 139,775.09 622,687.00 22.45 OPERATING EXPENSES 23,120.59 17,175.98 17,854.75 18,399.20 108,733.00 16.92 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 39,000.00 - .TOTAL 199,245.53 160,431.57 159,911.44 158,174.29 770,420.00 20.53 STORMWATER UTILITY DIVISION PERSONAL SERVICES 142,444.62 136,671.65 104,840.26 112,085.71 496,889.00 22.56 OPERATING EXPENSES 64,996.92 64,851.11 102,106.45 67,661.26 405,890.00 16.67 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 1,200.00 - TOTAL 207,441.54 201,522.76 206,946.71 179,746.97 903,979.00 19.88 CENTRAL GARAGE 26,955.06 25,499.30 50,799.01 38,069.86 160,541.00 23.71 PERSONAL SERVICES 39,085.97 17,789.82 38,248.58 41,303.25 182,300.00 22.66 OPERATING EXPENSES 9,404.72 7,713.42 4,067.12 2,963.94 24,466.00 12.11 CAPITAL OUTLAY 12,000.00 0.00 0.00 0.00 0.00 - TOTAL 60,490.69 25,503.24 42,315.70 44,267.19 206,766.00 21.41 FACILITIES MAINTENANCE PERSONAL SERVICES 26,955.06 25,499.30 50,799.01 38,069.86 160,541.00 23.71 OPERATING EXPENSES 16,201.48 11,038.80 12,731.62 18,500.84 114,776.00 16.12 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 40,000.00 - TOTAL 43,156.54 36,538.10 63,530.63 56,570.70 315,317.00 17.94 PARKS /RECREATION PERSONAL SERVICES 179,734.59 155,667.05 145,790.85 146,003.13 652,045.00 22.39 OPERATING EXPENSES 62,023.41 45,453.19 52,687.12 52,599.04 229,683.00 22.90 CAPITAL OUTLAY 0.00 1,429.65 10,679.13 19,190.32 33,000.00 58.15 TOTAL 241,758.00 202,549.89 209,157.10 217,792.49 914,728.00 23.81 CEMETERY PERSONAL SERVICES 31,795.95 19,613.17 20,295.77 19,601.07 86,814.00 22.58 OPERATING EXPENSES 5,104.71 2,69175 6,406.11 3,880.76 30,440.00 12.75 CAPITAL OUTLAY 0.00 0.00 8,799.99 0.00 0.00 - TOTAL 36,900.66 22,306.92 35,501.87 23,481.83 117,254.00 20.03 GROWTH MANAGEMENT PERSONAL SERVICES 83,027.57 69,957.35 48,482.21 48,884.27 222,280.00 21.99 OPERATING EXPENSES 2,232.66 7,323.14 3,249.14 2,569.55 20,700.00 12.41 TOTAL 85,260.23 77,280.49 51,731.35 51,453.82 242,980.00 21.18 NON - DEPARTMENTAL 1,910,855.14 1,769,196.91 1,675,696.86 1,610,780.94 7,424,213.00 PERSONAL SERVICES 0.00 0.00 17,013.69 13,195.61 210,981.00 6.25 OPERATING EXPENSES 343,563.07 272,245.95 255,935.53 297,236.99 496,093.00 59.92 GRANTS AND AIDS 0.00 0.00 0.00 717.97 0.00 - TRANSFERS OUT 0.00 0.00 0.00 0.00 12,888.00 - TOTAL 343,563.07 272,245.95 272,949.22 311,150.57 719,962.00 4312 ALL DEPARTMENTS PERSONAL SERVICES 1,910,855.14 1,769,196.91 1,675,696.86 1,610,780.94 7,424,213.00 21.70 OPERATING EXPENSES 725,434.81 610,983.45 658,722.53 670,043.14 2,148,293.00 31.19 CAPITAL OUTLAY 13,300.52 2,349.06 19,479.12 19,190.32 118,200.00 16.24 GRANTS AND AIDS 0.00 0.00 0.00 717.97 0.00 - TRANSFERS OUT 0.00 0.00 0.00 0.00 12,888.00 - TOTAL GENERAL FUND 2,649,590.47 2,382,529.42 2,353,898.51 2,300,732.37 9,703,594.00 23.71 56 of 80 Page 2 of 2 CAPITAL PROJECT STATUS REPORT 12/31/2012 GENERAL CAPITAL. PROJECTS FUND 310 FUND 320 Project Expenditures Percent Project Project Expenditures Funds Expended/ Number Description Budget To Date Encumbrances Remaining Encumbered A1310 Police Vehicle Replacement 56,000.00 - 52,318.00 3,682.00 93.43% A1311 Old City Hall Windows 15,000.00 - - 15,000.00 0.00% A1312 FDLE Firewall 5,000.00 - - 5,000.00 0.00% A1313 Diesel Fuel Tanks 15,000.00 - - 15,000.00 0.00% A1314 Stormwater Equipment 230,000.00 185,940.00 44,060.00 80.84% 321,000.00 185,940.00 52,318.00 82,742.00 74.22% CAPITAL IMPROVEMENT PROJECTS Percent FUND 320 Project Expenditures Funds Percent Project Project Expenditures Encumbrances Funds Expended/ Number Description Budget To Date Encumbrances Remaining Encumbered C0921 Schumann Park Improvements 246,460.00 226,810.82 3,525.64 16,123.54 93.46% C1123 Bark Park Amenties 100,000.00 11,478.50 2,500.00 86,021.50 13.98% C1124 Lift Station - Riverview Park 100,586.50 62,862.49 - 37,724.01 62.50% C1125 Riverview Park Irrigation Fountains 25,000.00 8,261.52 16,738.48 33.05% A1222 Blueway Signage 25,000.00 - 25,000.00 0.00% A1223 Bleacher Shields 50,000.00 86.49 - 49,913.51 0.17% A1224 Creative Playground 130,000.00 98,318:00 - 31,682.00 75.63% A1225 Handicapp Pier 15,000.00 - - 15,000.00 0.00% A1320 Fish House Improvements 325,000.00 - - 325,000.00 0.00% A1322 Schumann Park Playground 25,000.00 - - 25,000.00 0.00% A1323 Volley Ball Court Lighting (RVP) 20,000.00 - - 20,000.00 0.00% A1324 Multi -use Field Lighting (BBSC) 185,000.00 - 168,000.00 17,000.00 90.81% 1,247,046.50 407,817.82 174,025.64 665,203.04 46.66% TRANSPORTATION CAPITAL PROJECTS FUND 330 Percent Project Project Expenditures Funds Expended/ Number Description Budget To Date Encumbrances Remaining Encumbered C1126 Presidental Streets 473,500.00 33,179.44 440,320.56 7.01% C1132 Gateway Enhancement 25,000.00 - - 25,000.00 0.00% P0001 Road Paving 327,442.57 23,928.73 213,741.55 89,772.29 72.58% A1231 Cav Corp Enhancements 825,000.00 47,217.44 22,922.58 754,859.98 8.50% A1233 Indian River Drive Parking 125,000.00 43,182.74 4,000.00 77,817.26 37.75% A1234 Davis Street Sewer 150,000.00 4,500.00 500.00 145,000.00 3.33% A1330 Barber Street Bridge Repairs 60,000.00 - - 60,000.00 0.00% 1,985,942.57 152,008.35 241.164.13 1,592,770.09 19.80% STORMWATER IMPROVEMENT FUND FUND 363 Percent Project Project Expenditures Funds Expended/ Number Description Budget To Date Encumbrances Remaining Encumbered P0004 1/4 Round Swale Rehab 500,000.00 159,305.30 32,741.20 307,953.50 38.41% 500,000.00 159,305.30 32,741.20 307,953.50 38.41% AIRPORT PROJECTS FUND 455 Percent Project Project Expenditures Funds Expended/ Number Description Budget To Date Encumbrances Remaining Encumbered C1152 Install Security Cameras 43,000.00 24,777.49 16,939.00 1,283.51 97.02% A1251 Airport, Survey, Marking and Apron Rehab 164,400.00 26.479.50 93,596.22 44,324.28 73.04% A1351 Main Street Access Road 1,200,000.00 - - 1,200,000.00 0.00% 1,407,400.00 51,256.99 110,535.22 1,245,607.79 11.50% 57 of 80 QUARTERLY INVESTMENT REPORT FOR THE QUARTER ENDED DECEMBER 31, 2012 As of December 31, 2012, the total available funds of the City were $13,733,489. $8,157,220 was held in an interest bearing checking account, $3,573,329 was invested with the State Board of Administration and $2,002,940 in government securities. All the remaining investments in government securities will mature during the next quarter. At the Investment Committee's last meeting on November 28, 2012, it was decided to defer further purchases until after some resolution was seen on the "fiscal cliff' issue. At this time, the obtainable yields for maturities less than three years are less than the yield received on our checking account. STATE BOARD OF ADMINISTRATION CURRENT INVESTMENT ALLOCATION PERCENT BALANCE General Fund + Performance Deposits 51.56% 1,842,388.89 Discretionary Sales Tax Fund 23.94% 855,544.69 Riverfront Redevelopment Fund 2.81% 100,526.28 Parking In- Lieu -Of Fund 0.87% 31,076.50 Recreation Impact Fee Fund 0.57% 20,222.94 Law Enforcement Forfeiture Fund 1.67% 59,629.28 Golf Course Projects Fund 1.21% 43,414.56 Building Department Fund 10.23% 365,554.36 Cemetery Trust Fund 7.14% 254,971.64 Total 100% 3,573,329.14 CUSTODIAL ACCOUNT 58 of 80 YIELD TO DATE OF PURCHASE 12/31/2012 MATURITY CUSIP ASSET NAME MATURITY PURCHASE PRICE FAIR VALUE DATE NUMBER U.S. Treasury Note 0.7917% 03/31/11 996,836.00 1,000,860.00 02/28/13 912828QK9 FHLB Note 0.8641% 03/31/11 1,002,670.00 1,002,080.00 03/27/13 313372RK2 TOTAL S 1,999,506.00 S 2,002,940.00 FUND ALLOCATION General S 1,399,294.00 $ 1,401,697.18 69.98% Discretionary Sales Tax 100,053.00 100,224.83 5.00% Riverfront CRA 200,106.00 200,449.67 10.00% Stormwater Revenue 100,053.00 100,224.83 5.00% Building 200,000.00 200,343.48 10.00% TOTAL $ 1,999,506.00 $ 2,002,940.00 100.00% 58 of 80 arf OF SEBASTL"► HOME OF PELICAN ISLAND Memorandum To: Mayor and City Council Thru: Al Minner, City Manager From: Kenneth W. Killgore, Director of Finance Date: March 8, 2013 Re: I` Quarter Accomplishments Fiscal Year 2013 Enclosed please find the I" Quarter Accomplishments for City Departments as assembled and edited by the Administrative Services Department for the three months ended December 31, 2013. CITY CLERK Legislative Support Matters • Prepared agenda packets and minutes for five Regular City Council meetings, one joint workshop with City of Fellsmere — attended six meetings for 10 hours. • Six resolutions adopted, two failed. • Three ordinances adopted. • 14 resolutions adopted. • One official document recorded with Clerk of Court. • Five proclamations prepared and presented. • Placed two legal notices in Press Journal. • Placed two legal notices in the Press Journal. • Provided monthly City calendars and revisions to Council, city staff and press. • Provided monthly regional and county board meeting calendars to Council. • Provided notice to regional boards and committees of new Council appointees. • Coordinated attendance of clergy for Council meeting invocations. • Distributed one City Code supplement. • Prepared travel reimbursement for one Council Member for Advanced Institute for Elected Municipal Officials. Records Management Program • Responded to 50 public records request. • 11 boxes of records that reached retention or were scanned & 15 bags of duplicate and OSA records destroyed by Shred -It Recycling - 17 trees saved. • Scanned into Laserfiche - 20 sets of minutes, 28 agenda packets, 6 Resolutions, 3 Ordinance, 7 agreements and 55 Cemetery files — 60 other documents. • 591 Building Contractor Files and Permit Folders with Plans scanned by the Building Dept. Election Matters • All Candidate and PAC G2, G3 and G4 reports timely submitted as well as some termination reports. • Advertised two general election ads. • Coordinated use of city facility and AV staff for two candidate forums. • Clerk assisted with setup and opened /closed for SOE staff for eight day early voting in City Council Chambers. • Swore in two newly elected Council members at 11/14/12 regular meeting. • Orientation documents prepared and conducted for one new Council member with City Manager and City Attorney. • One plaque prepared for presentation for departing Council member. 59 of 80 City Board Matters • Filled eight board vacancies. • Prepared eight certificates of appreciation for outgoing board members. • RPM attended and recorded three Natural Resources Board meetings. • Deputy City Clerk attended and recorded Treasure Coast Council of Local Government meeting in October and November. • Clerk coordinated and attended Treasure Coast Council Local Government Luncheon in Ft. Pierce in November. • Arranged four gifts for Treasure coast Council of Local Government leadership change. • Deputy City Clerk attended and recorded three Veterans Advisory Committee meetings. Cemetery Matters • Certificates of Interment Rights issued for 14 locations for a total of $17,200. Community /Staff Matters • Placed three courtesy ads in Press Journal. • Responded to a -mails to the General City of Sebastian e-mail address and/or forwarded them to the appropriate departments for response. • Deputy Clerk and Records Program Manager volunteered at Sebastian Clambake. • Clerk volunteered for Salvation Army. • Clerk coordinated Mayor Hill's greeting of Justin Riney who visited Sebastian in 167 mile Indian River Lagoon paddle to promote lagoon awareness. • Clerk obtained IRC permit, Council approval and assisted with coordination of Christmas parade and prepared ads and certificates of appreciation to sponsoring organizations and PD volunteers. • RPM weekly update of City Hall marquee. • Deputy Clerk swore in two police officers. Personnel/Educational Matters • RPM attended the Annual FACC Fall Academy in October and obtained CMC Certification in December. ADMINISTRATIVE SERVICES • Prepared the 4`h Quarter 2012 Budget Amendment to the City Council. • Submitted the approved 2013 Operating Budget to the Government Finance Officers Association Awards Program. • Assisted Auditors with interim audit work. • Closed financial records for year -end and opened up the new budget year on the accounting software. • Began preparation of the financial statements for the year ending September 30, 2012. • Handled normal processing of payroll, accounts payable and cashiering. • Hosted the Annual Awards Banquet in December. • Coordinated the quarterly employee investment meetings with ICMA. • Monitored and completed required grant paperwork on Airport and other grants. • Monitored and approved payments on major contracts. • Recruited, interviewed, and hired replacements for vacant positions. 60 of 80