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HomeMy WebLinkAbout03032014BACAgendaCITIZENS BUDGET REVIEW ADVISORY BOARD AGENDA 6:00 P.M. MONDAY — MARCH 3, 2014 CITY HALL 1225 MAIN STREET SEBASTIAN, FLORIDA Call to Order 2. Pledge of Allegiance 3. Roll Call 4. Approval of Minutes: A. Meeting of February 3, 2014 5. Review of FY2014 First Quarter Financial Report 6. Budget Status Update by the Finance Director 7. Other Discussion /Questions by Committee Members 8. Public Input 9. Adjourn Agenda Attachments: Minutes for Meeting of February 3, 2014 FY2014 First Quarter Financial Report PUBLIC INPUT FOLLOWS THE SAME PROCEDURES FOR PUBLIC INPUT AS THE CITY COUNCIL, WHICH IS IN ACCORDANCE WITH RESOLUTION R- 09 -45. ANY PERSON WHO DECIDES TO APPEAL ANY DECISION MADE WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING WILL NEED A RECORD OF THE PROCEEDINGS AND MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENSE UPON WHICH THE APPEAL IS TO BE HEARD. (F.S.286.0105) IN COMPLIANCE WITH THE AMERICAN WITH DISABILITIES ACT (ADA), ANYONE WHO NEEDS A SPECIAL ACCOMODATION FOR THIS MEETING SHOULD CONTACT THE CITY'S ADA COORDINATOR AT 589 -5330 AT LEAST 48 HOURS IN ADVANCE OF THIS MEETING. CITIZENS BUDGET REVIEW ADVISORY BOARD MINUTES 6:00 P.M. MONDAY — FEBRUARY 3, 2014 CITY COUNCIL CHAMBER, 1225 MAIN STREET, SEBASTIAN Chairman Herlihy called the meeting to order at 6:00 p.m. 2. The Pledge of Allegiance was recited. 3. PRESENT: Ed Herlihy - Chair Christine Vicars — Vice Chair Dionna Farmer Bill Flaherty Bruce Hoffman Tim Slaven NOT PRESENT: Gary O' Hara ALSO PRESENT: Joe Griffin, Interim City Manager Ken Killgore, Finance Director Jeanette Williams, Recording Secretary 4. INTRODUCTION OF NEW MEMBERS Chairman Herlihy noted the changes they would see with the loss of City Manager Al Minner but noted the Finance Director would guide them through the process. Each member introduced themselves. 5. SELECTION OF CHAIRPERSON Mr. Hoffman nominated Mr. Herlihy and Ms. Farmer seconded his nomination. There were no other nominations. Mr. Herlihy will serve as the chairman. 6. SELECTION OF VICE - CHAIRPERSON Mr. Hoffman nominated Ms. Farmer. There were no other nominations. Ms. Farmer will serve as the vice - chairman. Citizens Budget Review Advisory Board 2 February 3, 2014 7. APPROVAL OF MINUTES: A. MEETING OF AUGUST 12, 2013 MOTION by Mr. Hoffman with SECOND by Ms. Farmer to approve the August 12, 2013 minutes as amended passed with a voice vote of 6 -0. 8. REVIEW FOURTH QUARTERLY REPORT — FY 2013 Ms. Vicars noted in the fund summaries report, under local option gas tax, miscellaneous revenue went from $2M to $9M to $2M and then last quarter it went to $46.00. The Finance Director Killgore explained the outstanding gas tax notes were refunded and indicated as miscellaneous revenues. He went on to report the fund balance in the general fund was $467,000 more than the previous year; noted he has concerns with the enterprise funds and asked the Board to lay any concerns they might have on the table as early as possible; and this year, he plans to speed up the delivery of the financial statements. Mr. Hoffman said last year ended with very good numbers, In relation to the Golf Course and Airport, if they were private enterprise, they would be discussing jettisoning the non - performing assets. He asked if the Golf Course did better the first quarter. The Finance Director said this time last year there was good play but over the last ten years, their budget has decreased. He noted the amount of play does not support their budget; they have cut back on personnel, and looked closely at their maintenance contract. He asked the Board for any ideas. In regard to the Airport, he explained that while grants help the City overall, when there are matching fund requirements, the Airport has taken money from its accounts, which diminishes overall funds. Recently, DST funds were used but the last full year of DST revenues will be 2018, unless it passes another public referendum. He pointed out that the Golf Course did pass a resolution to put their rate changes into capital funds but those funds are earmarked for their capital improvement needs. Chairman Herlihy said this is leading to raising the rates and the Finance Director cautioned that they need to stay competitive so they don't lose customers to surrounding courses. He said the Golf Course has even reduced their rent paid to the Airport, which shouldn't be reduced again. Mr. Hoffman asked if the City is compensated for use by the high school golf team. The Finance Director offered to get back to him with an answer. Citizens Budget Review Advisory Board 3 February 3, 2014 Ms. Farmer asked if businesses have moved into the industrial area section of the Airport. The Finance Director offered to get back to her with an answer. Ms. Farmer asked for the status of the MIS tech position recommended by the computer auditor. The Finance Director said the position was included in the budget and two candidates are currently under consideration. At a seminar the Finance Director attended last Friday, the speaker gave an interesting talk entitled Would You Invest In This Company, which was about the federal government and their amount of revenue vs. spending. He offered to share their numbers to anyone interested. Mr. Flaherty said while reviewing the budget he likes to be able to track expenses from inception to make sure they are reasonable. He cited the accomplishments / goals /objectives listed on page 101 of the current budget and noted a lot of work is being done but the text does not indicate the cost. He said it would be helpful to know how much things cost. He also indicated it was difficult to track the budget goals to the accomplishments that are associated with it. He cited page five of the agenda packet, where the Public Works Department has their 2013 accomplishments such as handicapped pier improvements and pot holes, he tried to get an idea of how much those things cost - -while the dollar amount doesn't have to add up, but it would give the Board a sense of where the money is spent and what is reasonable. The Finance Director said it would be a worthy effort; the capital projects have to be listed because they get the public's attention; the day -to -day activities can eat up resources and it would be good information to have. He said he would keep that in mind as they begin the process but cautioned the organization is short handed and the employees may be giving up something else to provide those details. He noted the Government Finance Officers Association (GFOA) has historically recommended that cities improve on making the information more useful. Mr. Hoffman seconds Mr. Flaherty's comments; the detail is excellent but it is difficult to find the path that flows from Council through the Manager and into the budget. He noted the Lagoon is a priority and asked how it will translate down to specific budget numbers, such as Mr. Gillmor's monitors if they become a priority. The Finance Director suggested that the City Manager may need to get some visioning from Council to work from. In response to Chairman Herlihy, the Finance Director said the total balance of surplus in the general fund was $5,469,458. Chairman Herlihy suggested there may be a point where there too much surplus, and if they have things critical to do, maybe they should do it, as this year's addition of $400,000.+ was something to consider. Citizens Budget Review Advisory Board 4 February 3, 2014 Chairman Herlihy asked if the auditors have found any problems yet. The Finance Director explained the 4th Quarter Budget Amendment was approved by City Council on December 11th which was beyond the 60 days time frame required by State Statutes. Rather than restating the budget and assume what Council approved was not legitimate and not have the statement reflect the amendments, he agreed to take a Management Letter Comment stating the City neglected to follow the State Statute by 12 days. Mr. Hoffman asked to review the two parts of the reserve fund. The Finance Director said the amount included: - garage inventories; items we pay in advance such as insurance - restricted funds such as the advance given to the Airport a few years ago that are not available to the City to spend -30% budgetary reserve required by the financial policy - uncommitted/free to spend If you take the 30% and the uncommitted, it is about 51 % of next year's operating and personnel budget that is unassigned. Chairman Herlihy introduced the Interim City Manager, Joe Griffin. 9. REVIEW BUDGET CALENDAR AND DISCUSS NEXT MEETING DATE (MONDAY, MARCH 3, 2014) Chairman Herlihy said the Finance Director will be the point man and encouraged all Board members to attend all of the meetings especially the summer meetings. Mr. Hoffman noted there have been several lawsuits and asked if the Working Waterfront suit has that been dismissed or finalized and where would he find that in the budget. The Finance Director said when that was discussed by Council the City Manager said it would come out of the City Attorney's account and then from reserves. Chairman Herlihy said the last he heard, the case was dismissed but the Restaurant was given a short period to re -file, which they did and the City is asking to have that rejected. Mr. Hoffman suggested a presentation on the City's lawsuits like there was for capital improvements would be helpful. Chairman Herlihy noted the City Attorney provides quarterly reports to Council in their agenda packets which could be e- mailed to anyone interested by the City Clerk. 10. Being no further business, Chairman Herlihy adjourned the Citizens Budget Review Advisory Board meeting at 6:49 p.m. in Chairman Ed Herlihy Date MOF SEA HOME OFPEUCANISIAND CITY COUNCIL AGENDA TRANSMITTAL FORM COUNCIL MEETING DATE: March 12, 2014 AGENDA ITEM TITLE: Resolution Accepting Quarterly Financial Report and Adopting Necessary Amendments to the FY 2013 -2014 Annual Budget. RECOMMENDATION: Move to approve Resolution R- 14 -05. BACKGROUND: Pursuant to City financial policies, budget reviews and any necessary adjustments are presented to the City Council quarterly. A capital project status report, investment report and accomplishments are also included. Two adjustments were approved by City Council during the quarter. Another adjustment is being requested to create a $35,000 budget for renovation of the football field restrooms, which had been budgeted last year but did not get accomplished. No further adjustments are necessary that would require approval by the City Council. In accordance with the Annual Budget Resolution, the City Manager has approved budget transfers between accounts within Departments and made adjustments necessary to "implement programs, projects and expenditures authorized by the City Council ". Thus, the City Manager's adjustments included budget changes to reallocate funds to and from expenditure accounts and capital projects as necessary during the quarter. These adjustments are summarized in Exhibit "A" attached to the Resolution. IF AGENDA ITEM REQUIRES EXPENDITURE OF FUNDS: Total Cost: None Amount Budgeted in Current FY: N/A If Cost Requires Appropriation: N/A Amount of Appropriation Required: None Fund to Be Utilized for Appropriation: N/A ATTACHMENTS: Resolution No. R -14 -05 Quarterly Financial Report for the Quarter Ended December 31, 2013 City Manager Authorization: Date: RESOLUTION NO. R -14 -05 A RESOLUTION OF THE CITY OF SEBASTIAN, INDIAN RIVER COUNTY, FLORIDA AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013 AND ENDING SEPTEMBER 30, 2014 AS PROVIDED FOR IN EXHIBIT "A "; PROVIDING FOR CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Sebastian adopted Resolution No. R -13 -23 on September 25, 2013 approving the City's 2013 -14 budget, also referred to as the Annual Budget Resolution; and WHEREAS, an analysis of the revenues and expenditures for the three (3) months that ended December 31, 2013 indicated that an additional adjustment needs approval by the City Council; and WHEREAS, the City Council and City Manager have previously approved any other 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, 2013 and ending September 30, 2014 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 effective immediately upon its adoption. It was moved for adoption by Councilmember The motion was seconded by Councilmember was as follows: Mayor Bob McPartlan Vice -Mayor Jim Hill Councilmember Andrea Coy Councilmember Jerome Adams Councilmember Richard Gillmor and, upon being put to a vote, the vote The Mayor thereupon declared this Resolution duly passed and adopted this 12th day of March 2014. ATTEST: Sally A. Maio, MMC City Clerk CITY OF SEBASTIAN, FLORIDA M. Mayor Bob McPartlan Approved as to form and content for reliance by the City of Sebastian only: Robert A. Ginsburg, City Attorney EXHIBIT "A" of RESOLUTION R -14 -05 SUMMARY OF BUDGET CHANGES FOR THE QUARTER ENDED DECEMBER 31, 2013 Amounts Changes Authorized by City Manager: Transfer from other Golf Course accounts to cover necessary work on irrigation system and minor $ 2,272 repairs to old golf cars before return to Club Car. Transfer of DST Funds allocated for Schumann Park to cover costs of barricades necessary to perform $ 3,830 work on the Barber Street Bridge. Transfer from other Airport operating accounts to provide additional funds for advertising. $ 5,720 Establish budgets in the Capital Projects Funds for 2013 -2014 Projects. $ 1,952,000 Establish budgets for uncompleted projects being carried forward from prior years. $ 1,484,890 Transfers between Administrative Services Division operating accounts to replace the electronic check $ 1,600 signing system. Changes Approved by City Council: Adjust budget for Airport Drive East project to amounts authorized at the 12/11/13 City Council $ 166,163 meeting. Increase in the Presidential Streets project as authorized at the 12/11/13 City Council meeting by $ 658,500 reallocating the budget for CAVCORP, adding $90,000 Grant funding and allocating an additional $95,000 from the DST Fund. Additional Changes Submitted for City Council Approval: Adjust budget for renovation of the football field restrooms. $ 35,000 CITY OF SEBASTIAN QUARTERLY FINANCIAL REPORT EXECUTIVE SUMMARY OVERVIEW THE OVERALL STATUS AT THE END OF THE IT QUARTER APPEARS NORMAL FOR THIS POINT IN THE YEAR. GENERAL FUND REVENUES, EXPENDITURES AND CASE[ RESERVES ARE IN LINE WITH EXPECTATIONS. GOLF COURSE ACCOUNTS WERE AFFECTED BY THE RECENT BANK LOANS FOR CARTS AND EQUIPMENT BUT WERE OTHERWISE AS EXPECTED. REVENUES AT THE AIRPORT ARE COMPARITIVELY LESS THAN LAST YEAR, AS ARE AIRPORT EXPENSES. BUILDING FUND REVENUES ARE SLIGHTLY DOWN AS COMPARED TO THE IIT QUARTER OF LAST YEAR, GENERAL FUND The graph below and left compares General fund Revenues, Expenditures and Total Cash Reserves at the end of the current quarter to the end of the prior fiscal ,year. Calculated Reserves balances increased, as is normal with the receipt of property tax revenues. The graph below and right compares the 1 ' quarter of the current year to the 1' quarter of the prior 2 years. Revenues and amounts Expended appear in line with prior years' first quarters. 12.,t10D,0D0 10,OD0,000 8,400,460 6,460.400 4,000,%0 2,1704,040 _ _ µ4 0 Revenues Expended Reserves 9734013 10,218,238 9,750,951 5.489.459 112mrbD13J 3,728,084 2,440,179 6,757,352 7,000,000 � - — � s ow cwa 5,000,o60 4.0w.o00 3,000,D00 2.604,004 1,000,DD0 4 Revenues Expended Reserves ■1713172011 3,416,677 3',353,899 6,165235 ti123172012 3,640,749 — — 2,3%.732 6,342,188 Jm2m=31 2,440.179 6,757,362 3,728,084 The graph below and left shows collections through the IS" quarter of the three main sources of General fund Revenue and of those three as a total. Those three sources and property taxes are 72% of all budgeted revenue. About $377,000 of additional revenue above budget was received from those three sources, primarily due to unusually high receipts from FP&L. The graph below and right shows the percentage of budgeted expenditures by department at the end of the I' quarter. In total, all departments expended 24.3% of amounts budgeted. 4,500,01]0 4,000,000 3,500,000 3,000,000 2,500.000 2,000.000 1,500.000 7,000,000 500,000 0 1st Qtr 2013 1st Qtr 2014 2014 Budget 2014 Pr jectlon ® Eledit Fwmhi3e 0 Elec0c Utility Tax ■Hakerd Sales Tax 0 Total s W the Three SPECIAL REVENUE FUNDS AND CAPITAL PROJECTS C, �0v'�ne�l d4 643c4 o5e��,poepe�9�a Special Revenue Funds provide most of the monies needed for capital projects. The graph below and left shows collections through the I' quarter of the current year to the I" quarter of last year and shows the current annual budget and staffs projection for next year for Local Option Gas Taxes (LOGT), Discretionary Sales Tax (DST) and Stormwater Fees. DST collections were above budget expectations. The graph below and right shows the totals budgeted this year for capital projects, as compared to amounts spent through the end or the I" quarter. It reflects the large unexpended amounts for the Computer System Overhaul, Presidential Streets, Fish House, Tulip Drive, plus the Airport's Main Street Access Road and I langer projects. 3.4av,ow 1 2,540.400 2X0,000 1,SVV,ao4 1.040,406 506 „000 LOGT DST Stormwater Fee 113 151 OU2013 Dist QIr2014 02014 RM0 E2414 projectim Page 1 of 2 4,000.004 3,544.004 3,000,000 2,5DO,OOD 2,040.000 1.500.400 1,044,040 500.000 q� 010 Eyes � `a e F gas l��f�A CITY OF SEBAS'T'IAN QUARTERLY FINANCIAL REPORT EXECUTIVE SUMMARY (CONTINUED) DEBT SERVICE FUNDS AND LUNG - TERM/ DEBT The City's debt is accounted for in the two Debt Service Funds. They are the Discretionary Sales Tax Bank Note ($2,893,000 outstanding, maturing 4101117) and the Stormwater Revenue Bank Note ($3,096.000 outstanding, maturing 5/01122). The City refunded the previously issued bonds with Bank Notes on December 18, 2013. The City also has a Bank Note for Street Repaving ($1,998,000 outstanding, maturing 12101122) and a Bank Loan for Golf Course Equipment ($38,384 outstanding, maturing 12106115) and for Golf Carts ($287,686 outstanding, maturing 10131117). The City is in compliance with covenants and repayment requirements on all these obligations. GULF COURSE The graph below and left compares Golf Course Revenues, Expenses and Reserves at the end of the I" quarter this year to the end of the prior fiscal year. The graph below and right compares Revenues, Expenses and Reserves for the I" quarter of the current year to the 1" quarter of the prior two years. The Golf Cart Bank loan and recording the newer assets as of 11147113 causes the spike in current year Revenues and amounts Expended. Reserves are net of liabilities for accrued leave and advance payment of fees (about $88,778). 1,700,0@0 1,200,000 � 700,000 200 000 `300,0001 Rem"" Expended Resenrca grpy2013 1,340,948 1,175,051 (319,0611 171312013 - - 818,726 40.180 (158,629! 1.000,000 800,000 80.000 400,000 200,000 D -- 1200,D00j Revenues Expended Reswes. 012r31WI 385.353 312,308 (188,505} ■123112042 415,034 318,025 (84,987) 012Y3VE013 618,726 448,180 8158,823) AIRPORT The graph below and left compares Airport Revenues. Expenses and Reserves at the end of the l" quarter to the end of the prior fiscal year. The graph below and right compares the I" quarter of the current year to the 15` quarter of the prior two years. Reserves are net of liabilities for accrued leave (about $58,000) but not long -term advances from other Funds, which currently amount to $752,511, 1,000,000 800,000 600.000 400,000 2100.000 0 Revenues Expended Reserves 90M13 794,498 601},034 (80,616) 12rJ112013 127,143 147,581 (87,323) z90,6DQ � i 800.000 aaD.aOD 100,000 150,000 100,000 - _ p � � 50.000 Revenues Expended Reserves [17131201] 0 90,783 `90,090 530,376 T (50,000) [12/3112012' 162,383 (100,000) Revenues Expended Reserves ■ 17,!3112011 115,333 184,111 16,105 ■123112012 152,724 175,297 (58,025) 0.12131!2013 127,143 147,581 (87,323) The graph below and left compares Building Department Revenues. Expenses and Reserves at the end of the 1` quarter to the end of the prior fiscal year. The graph below and right compares the I' quarter of the current year to the 151 quarter of the prior two years. 1St quarter Reserves are higher than shown for the l" quarter for several years due to increased activity. Reserves are net of liabilities for accrued leave and advance payment of business taxes (about $99,400). 1,000,000 800,000 800,000 400,000 2DD,0D0 /L 0 - Revenues Expended Reserves 9=2013 710,960 423,100 775,254 12131W31 161,195 111,290 831595 r,00D,000 � i 800.000 aaD.aOD 100,000 20a,DDO - _ p � � Revenues Expended Reserves [17131201] 160,712 _ 90,783 `90,090 530,376 T [12/3112012' 162,383 579.886 01213112073 161,195 111,290 631,595 Page 2 of 2 CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31/13 2010/2011 2011/2012 2012/2013 2013/2014 2013/2014 2013/2014 1st QTR 1st QTR 1st QTR 1st QTR ANNUAL PERCENT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET GENERALFUND TAXES - 3,120,718.97 - 2,835,606.83 - 3,011,530.23 - 3,002,636.56 - 6,578,240.00 45.64% LICENSES & PERMITS - 3,841.00 - 7,614.50 - 8,042.50 - 80,635.18 - 149,050.00 54.10% INTERGVT'L REVENUE - 285,827.81 - 295,506.46 - 309,992.95 - 324,853.06 - 2,048,300.00 15.86% CHARGES FOR SERVICE - 66,987.16 - 65,561.65 - 83,885.43 - 89,843.52 - 373,556.00 24.05% FINES AND FORFEITS - 18,682.73 - 12,509.54 - 13,996.14 - 17,177.74 - 65,400.00 26.27% MISC. REVENUE - 49,252.24 - 28,128.48 - 73,301.77 - 56,660.15 - 214,850.00 26.37% TRANSFERS IN - 184,181.79 - 171,750.03 - 140,000.01 - 156,277.50 - 630,748.00 24.78% GENERAL FUND REVENUE - 3,729,491.70 - 3,416,677.49 - 3,640,749.03 - 3,728,083.71 - 10,060,144.00 37.06% CITY COUNCIL 10,950.31 11,008.48 12,336.50 12,430.11 53,724.00 23.14% CITY MANAGER 50,784.15 50,718.63 49,174.15 85,827.74 238,389.00 36.00% CITY CLERK 71,661.99 96,436.75 72,828.88 87,114.50 286,600.00 30.40% LEGAL 16,016.56 17,743.65 17,097.48 15,978.10 102,270.00 15.62% ADMINISTRATIVE SERVICES 115,061.00 112,016.96 111,738.56 104,972.58 503,521.00 20.85% M.I.S. DIVISION 57,148.87 30,244.42 35,612.93 35,226.38 225,341.00 15.63% POLICE DEPARTMENT 1,062,527.62 993,685.60 959,306.01 1,014,320.34 4,412,137.00 22.99% ROADS AND DRAINAGE 160,431.57 159,911.44 158,174.29 182,689.77 794,114.00 23.01% STORMWATER UTILITY DIVIS 201,522.76 206,946.71 179,746.97 171,717.50 1,009,528.00 17.01% CENTRAL GARAGE 25,503.24 42,315.70 44,267.19 50,909.49 215,996.00 23.57% FACILITIES MAINTENANCE 36,538.10 63,530.63 56,570.70 35,887.89 275,508.00 13.03% PARKS /RECREATION 202,549.89 209,157.10 217,792.49 212,729.09 914,080.00 23.27% CEMETERY 22,306.92 35,501.87 23,481.83 45,151.46 176,132.00 25.64% COMMUNITY DEVELOPMENT 77,280.49 51,731.35 51,453.82 45,656.30 195,222.00 23.39% NON - DEPARTMENTAL 272,245.95 272,949.22 311,150.57 339,567.69 657,582.00 51.64% GENERAL FUND EXPENDITURES 2,382,529.42 2,353,898.51 2,300,732.37 2,440,178.94 10,060,144.00 24.26% LOCAL OPTION GAS TAX TAXES - 96,529.99 - 92,673.09 - 92,024.20 - 91,230.75 - 544,000.00 16.77% INTERGVTL REVENUE 0.00 0.00 0.00 0.00 - 9,474.00 0.00% MISC. REVENUE - 710.19 -38.91 -91.76 -12.49 - 1,656.00 0.75% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 10,611.00 0.00% LOGT FUND REVENUE - 97,240.18 - 92,712.00 - 92,115.96 - 91,243.24 - 565,741.00 16.13% OPERATING EXPENSES 48,577.63 51,548.03 48,393.25 48,522.01 248,000.00 19.57% DEBT SERVICE 132,207.38 132,782.83 122,240.69 121,360.30 242,741.00 50.00% TRANSFERS OUT 697,040.12 31,250.01 1,445.00 0.00 75,000.00 0.00% LOGT FUND EXPENDITURES 877,825.13 215,580.87 172,078.94 169,882.31 565,741.00 30.03% DISCRETIONARY SALES TAX TAXES - 330,733.98 - 331,630.14 - 355,496.32 - 362,912.48 - 2,596,325.00 13.98% MISC. REVENUE - 439.12 - 1,997.13 - 1,164.56 - 1,371.09 - 27,658.00 4.96% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 1,245,173.00 0.00% DST FUND REVENUE - 331,173.10 - 333,627.27 - 356,660.88 - 364,283.57 - 3,869,156.00 9.42% TRANSFERS OUT 464,274.59 518,876.00 468,063.67 448,184.27 3,840,666.00 11.67% TO FUND BALANCES 0.00 0.00 0.00 0.00 28,490.00 0.00% DST FUND EXPENDITURES 464,274.59 518,876.00 468,063.67 448,184.27 3,869,156.00 11.58% RIVERFRONT REDEVELOPMENT FUND MISC. REVENUE - 1,296.84 - 1,070.90 163.17 - 487.09 - 1,936.00 25.16% TRANSFERS IN - 297,619.74 - 255,068.85 - 266,323.21 - 272,060.44 - 265,466.00 102.48% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 380,053.00 0.00% RRD REVENUE - 298,916.58 - 256,139.75 - 266,160.04 - 272,547.53 - 647,455.00 42.10% OPERATING EXPENSES 46,135.92 43,706.70 50,488.74 43,912.23 157,495.00 27.88% GRANTS AND AIDS 24,413.02 0.00 0.00 0.00 130,000.00 0.00% TRANSFERS OUT 26,800.47 15,000.00 18,353.60 15,000.00 359,960.00 4.17% RRD EXPENDITURES 97,349.41 58,706.70 68,842.34 58,912.23 647,455.00 9.10% CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31/13 STORMWATER UTILITY FUND MISC. REVENUE 2010/2011 2011/2012 2012/2013 2013/2014 2013/2014 2013/2014 FROM FUND BALANCES 1st QTR 1st QTR 1st QTR 1st QTR ANNUAL PERCENT STORMWATER FUND REVENUE ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET PARKING IN LIEU OF FUND 0.00 0.00 5,416.70 10,922.60 25,100.00 43.52% MISC. REVENUE 0.00 - 3,451.95 - 4,611.40 - 3,958.32 - 13,861.00 28.56% PARKING IN LIEU REVENUE 0.00 - 3,451.95 - 4,611.40 - 3,958.32 - 13,861.00 28.56% TO FUND BALANCES 0.00 0.00 0.00 0.00 13,861.00 0.00% PARKING IN LIEU EXPENDITURES 0.00 0.00 0.00 0.00 13,861.00 0.00% RECREATION IMPACT FEE FUND -41.93 -66.41 - 127.80 - 39,047.49 - 171.00 22834.79% MISC. REVENUE - 4,056.74 - 16,772.60 - 23,770.11 - 39,461.27 - 36,569.00 107.91% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 254,351.00 0.00% RECREATION IMPACT FEE REVENUE - 4,056.74 - 16,772.60 - 23,770.11 - 39,461.27 - 290,920.00 13.56% OPERATING EXPENSES 0.00 0.00 0.00 0.00 10,000.00 0.00% CAPITAL OUTLAY 0.00 0.00 2,517.41 0.00 0.00 0.00% TRANSFERS OUT 13,536.13 28,281.78 98,318.00 21,618.41 280,920.00 7.70% RECREATION IMPACT FEE EX 13,536.13 28,281.78 100,835.41 21,618.41 290,920.00 7.43% STORMWATER UTILITY FUND MISC. REVENUE - 608,723.14 - 610,712.01 - 772,446.64 - 764,390.70 - 983,721.00 77.70% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 76,099.00 0.00% STORMWATER FUND REVENUE - 608,723.14 - 610,712.01 - 772,446.64 - 764,390.70 - 1,059,820.00 72.12% OPERATING EXPENSES 0.00 0.00 5,416.70 10,922.60 25,100.00 43.52% TRANSFERS OUT 234,719.28 385,706.86 234,852.00 235,430.01 1,034,720.00 22.75% STORMWATER FUND EXPENDITURE 234,719.28 385,706.86 240,268.70 246,352.61 1,059,820.00 23.24% LAW ENFORCE FORFEITURE FUND FINES AND FORFEITS - 800.00 0.00 0.00 0.00 - 8,000.00 0.00% MISC. REVENUE -40.40 -39.02 -45.33 - 120.55 - 2,185.00 5.52% LAW ENFORCE FORFEITURE REVENUE - 840.40 -39.02 -45.33 - 120.55 - 10,185.00 1.18% OPERATING EXPENSES 614.00 0.00 0.00 592.56 0.00 0.00% CAPITAL OUTLAY 5,881.00 0.00 0.00 0.00 0.00 0.00% TO FUND BALANCES 0.00 0.00 0.00 0.00 10,185.00 0.00% LAW ENFORCE FORFEITURE EXPENDITUR 6,495.00 0.00 0.00 592.56 10,185.00 5.82% DST SER 2003 DEBT SVC FUND MISC. REVENUE - 459.87 - 293.68 - 1,212.41 - 39,742.12 - 4,966.00 800.28% TRANSFERS IN - 249,389.25 - 249,347.76 - 248,655.24 - 253,123.26 - 1,012,493.00 25.00% DST SER 2003 REVENUE - 249,849.12 - 249,641.44 - 249,867.65 - 292,865.38 - 1,017,459.00 28.78% OPERATING EXPENSES 0.00 0.00 375.00 0.00 300.00 0.00% DEBT SERVICE 0.00 375.00 0.00 1,842,278.95 1,016,644.00 181.21% TO FUND BALANCES 0.00 0.00 0.00 0.00 515.00 0.00% DST SER 2003 EXPENDITURE 0.00 375.00 375.00 1,842,278.95 1,017,459.00 181.07% STORMWATER 2003 DEBT SERV FUND MISC. REVENUE -41.93 -66.41 - 127.80 - 39,047.49 - 171.00 22834.79% TRANSFERS IN - 109,719.27 - 109,630.74 - 109,851.99 - 110,430.00 - 441,720.00 25.00% FROM FUND BALANCES 0.00 0.00 0.00 0.00 - 599.00 0.00% STORMWATER DEBT FUND REVENUE - 109,761.20 - 109,697.15 - 109,979.79 - 149,477.49 - 442,490.00 33.78% DEBT SERVICE 84,892.50 79,998.75 74,398.75 327,905.61 442,490.00 74.10% STORMWATER DEBT EXPENDITURE 84,892.50 79,998.75 74,398.75 327,905.61 442,490.00 74.10% CITY OF SEBASTIAN FUND SUMMARIES QUARTER ENDING 12/31/13 AIRPORT FUND CHARGES FOR SERVICE 2010/2011 2011/2012 2012/2013 2013/2014 2013/2014 2013/2014 MISC. REVENUE 1st QTR 1st QTR 1st QTR 1st QTR ANNUAL PERCENT AIRPORT REVENUE ACTUALS ACTUALS ACTUALS ACTUALS BUDGET OF BUDGET GOLF COURSE FUND 100,875.65 112,420.75 107,898.12 114,614.11 423,236.00 27.08% CHARGES FOR SERVICE - 351,816.33 - 348,485.80 - 349,888.38 - 338,798.30 - 1,302,250.00 26.02% MISC. REVENUE - 7,325.59 - 8,180.51 - 65,313.01 - 479,862.92 - 373,860.00 128.35% GOLF COURSE FUND REVENUE - 359,141.92 - 356,666.31 - 415,201.39 - 818,661.22 - 1,676,110.00 48.84% ADMINISTRATION 132,677.57 132,659.08 144,498.68 281,002.40 602,115.00 46.67% MAINTENANCE 133,939.83 134,828.62 142,681.09 145,158.20 600,126.00 24.19% GOLF COURSE CARTS 32,122.42 36,131.56 31,011.90 21,954.85 473,869.00 4.63% GOLF COURSE FUND EXPENDITURE 307,675.32 312,306.18 318,024.71 448,180.41 1,700,110.00 26.36% AIRPORT FUND CHARGES FOR SERVICE - 2,905.99 - 3,417.49 - 610.08 - 2,336.36 - 25,000.00 9.35% MISC. REVENUE - 90,787.99 - 88,544.42 - 108,871.66 - 104,519.64 - 418,236.00 24.99% AIRPORT REVENUE - 93,693.98 - 91,961.91 - 109,481.74 - 106,856.00 - 443,236.00 24.11% ADMINISTRATION 100,875.65 112,420.75 107,898.12 114,614.11 423,236.00 27.08% ECONOMIC DEVELOPMENT 0.00 0.00 719.48 12,637.50 20,000.00 63.19% AIRPORT EXPENDITURE 100,875.65 112,420.75 108,617.60 127,251.61 443,236.00 28.71% BUILDING FUND LICENSES & PERMITS - 141,808.03 - 158,085.03 - 179,386.88 - 154,943.07 - 539,650.00 28.71% CHARGES FOR SERVICE - 558.53 - 1,236.30 - 1,865.75 - 2,508.55 - 12,250.00 20.48% FINES AND FORFEITS - 500.00 - 1,143.00 - 713.18 - 2,472.00 - 3,850.00 64.21% MISC. REVENUE - 384.90 - 247.38 - 396.74 - 1,270.93 - 2,250.00 56.49% BUILDING REVENUES - 143,251.46 - 160,711.71 - 182,362.55 - 161,194.55 - 558,000.00 28.89% PERSONAL SERVICES 81,922.09 69,491.14 70,313.01 73,140.11 381,352.00 19.18% OPERATING EXPENSES 22,895.38 21,291.77 19,777.34 21,872.47 83,515.00 26.19% TRANSFERS OUT 0.00 0.00 0.00 16,277.49 65,110.00 25.00% TO FUND BALANCES 0.00 0.00 0.00 0.00 28,023.00 0.00% BUILDING EXPENDITURES 104,817.47 90,782.91 90,090.35 111,290.07 558,000.00 19.94% CITY OF SEBASTIAN GENERAL FUND DEPARTMENTS QUARTER ENDING 12/31/13 2010/2011 2011/2012 2012/2013 2013/2014 2013/2014 2013/2014 1st QTR 1st QTR 1st QTR 1st QTR ANNUAL PERCENT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET DF BUDGET CITY COUNCIL PERSONAL SERVICES 5,695.20 5,694.60 5,688.87 5,687.94 22,745.00 25.01% OPERATING EXPENSES 5,255.11 5,313.88 6,647.63 6,742.17 30,979.00 21.76% TOTAL 10,950.31 11,008.48 12,336.50 12,430.11 53,724.00 23.14% CITY MANAGER PERSONAL SERVICES 50,360.85 49,911.52 48,470.22 85,410.40 234,769.00 36.38% OPERATING EXPENSES 423.30 807.11 703.93 417.34 3,620.00 11.53% TOTAL 50,784.15 50,718.63 49,174.15 85,827.74 238,389.00 36.00% CITY CLERK PERSONAL SERVICES 52,695.19 53,605.41 53,561.60 42,498.15 231,664.00 18.34% OPERATING EXPENSES 18,966.80 42,831.34 19,267.28 44,616.35 54,936.00 81.22% TOTAL 71,661.99 96,436.75 72,828.88 87,114.50 286,600.00 30.40% LEGAL OPERATING EXPENSES 16,016.56 17,743.65 17,097.48 15,978.10 102,270.00 15.62% TOTAL 16,016.56 17,743.65 17,097.48 15,978.10 102,270.00 15.62% ADMINISTRATIVE SERVICES PERSONAL SERVICES 87,979.02 86,907.88 85,814.38 87,195.95 413,607.00 21.08% OPERATING EXPENSES 27,081.98 25,109.08 25,924.18 17,776.63 88,314.00 20.13% CAPITAL OUTLAY 0.00 0.00 0.00 0.00 1,600.00 0.00% TOTAL 115,061.00 112,016.96 111,738.56 104,972.58 503,521.00 20.85% M.I.S. DIVISION PERSONAL SERVICES 44,400.59 25,094.88 24,521.87 30,587.12 198,768.00 15.39% OPERATING EXPENSES 12,748.28 5,149.54 11,091.06 4,639.26 26,573.00 17.46% TOTAL 57,148.87 30,244.42 35,612.93 35,226.38 225,341.00 15.63% POLICE ADMINISTRATION PERSONAL SERVICES 110,140.48 116,935.83 97,588.92 110,908.52 528,736.00 20.98% OPERATING EXPENSES 36,695.48 29,043.59 35,823.16 35,058.00 105,745.00 33.15% CAPITAL OUTLAY 0.00 0.00 0.00 3,000.00 0.00 0.00% TOTAL 146,835.96 145,979.42 133,412.08 148,966.52 634,481.00 23.48% POLICE PATROL PERSONAL SERVICES 516,346.97 485,515.29 503,183.41 493,075.88 2,154,917.00 22.88% OPERATING EXPENSES 40,970.79 47,660.37 58,989.93 57,201.03 198,800.00 28.77% CAPITAL OUTLAY 0.00 0.00 0.00 0.00 8,000.00 0.00% TOTAL 557,317.76 533,175.66 562,173.34 550,276.91 2,361,717.00 23.30% CODE ENFORCEMENT DIVISION PERSONAL SERVICES 30,873.50 31,716.46 30,726.43 32,164.30 148,287.00 21.69% OPERATING EXPENSES 4,754.00 4,930.70 6,324.29 5,792.49 20,505.00 28.25% TOTAL 35,627.50 36,647.16 37,050.72 37,956.79 168,792.00 22.49% POLICE INVESTIGATIONS PERSONAL SERVICES 198,821.73 139,693.21 110,800.96 136,651.53 601,452.00 22.72% OPERATING EXPENSES 18,946.85 24,644.17 23,518.91 32,272.61 99,116.00 32.56% CAPITAL OUTLAY 919.41 0.00 0.00 0.00 0.00 0.00% TOTAL 218,687.99 164,337.38 134,319.87 168,924.14 700,568.00 24.11% POLICE COMMUNICATIONS PERSONAL SERVICES 103,429.45 113,094.72 91,506.29 105,340.56 535,092.00 19.69% OPERATING EXPENSES 628.96 451.26 843.71 2,855.42 11,487.00 24.86% TOTAL 104,058.41 113,545.98 92,350.00 108,195.98 546,579.00 19.80% CITY OF SEBASTIAN GENERAL FUND DEPARTMENTS QUARTER ENDING 12/31/13 2010/2011 2011/2012 2012/2013 2013/2014 2013/2014 2013/2014 1st QTR 1st QTR 1st QTR 1st QTR ANNUAL PERCENT ACTUALS ACTUALS ACTUALS ACTUALS BUDGET DF BUDGET ROADS AND DRAINAGE 17,789.82 38,248.58 41,303.25 47,760.19 189,907.00 25.15% PERSONAL SERVICES 143,255.59 142,056.69 139,775.09 152,123.81 654,507.00 23.24% OPERATING EXPENSES 17,175.98 17,854.75 18,399.20 30,565.96 108,607.00 28.14% CAPITAL OUTLAY 0.00 0.00 0.00 0.00 31,000.00 0.00% TOTAL 160,431.57 159,911.44 158,174.29 182,689.77 794,114.00 23.01% STORMWATER UTILITY DIVISION PERSONAL SERVICES 136,671.65 104,840.26 112,085.71 98,913.21 482,938.00 20.48% OPERATING EXPENSES 64,851.11 102,106.45 67,661.26 72,804.29 526,590.00 13.83% TOTAL 201,522.76 206,946.71 179,746.97 171,717.50 1,009,528.00 17.01% CENTRAL GARAGE PERSONAL SERVICES 17,789.82 38,248.58 41,303.25 47,760.19 189,907.00 25.15% OPERATING EXPENSES 7,713.42 4,067.12 2,963.94 3,149.30 24,089.00 13.07% CAPITAL OUTLAY 0.00 0.00 0.00 0.00 2,000.00 0.00% TOTAL 25,503.24 42,315.70 44,267.19 50,909.49 215,996.00 23.57% FACILITIES MAINTENANCE PERSONAL SERVICES 25,499.30 50,799.01 38,069.86 25,411.63 130,583.00 19.46% OPERATING EXPENSES 11,038.80 12,731.62 18,500.84 9,045.24 122,925.00 7.36% CAPITAL OUTLAY 0.00 0.00 0.00 1,431.02 22,000.00 6.50% TOTAL 36,538.10 63,530.63 56,570.70 35,887.89 275,508.00 13.03% PARKS /RECREATION 19,613.17 20,295.77 19,601.07 32,350.29 146,812.00 22.04% PERSONAL SERVICES 155,667.05 145,790.85 146,003.13 143,189.32 669,432.00 21.39% OPERATING EXPENSES 45,453.19 52,687.12 52,599.04 56,061.98 228,148.00 24.57% CAPITAL OUTLAY 1,429.65 10,679.13 19,190.32 13,477.79 16,500.00 81.68% TOTAL 202,549.89 209,157.10 217,792.49 212,729.09 914,080.00 23.27% CEMETERY PERSONAL SERVICES 19,613.17 20,295.77 19,601.07 32,350.29 146,812.00 22.04% OPERATING EXPENSES 2,693.75 6,406.11 3,880.76 12,801.17 29,320.00 43.66% CAPITAL OUTLAY 0.00 8,799.99 0.00 0.00 0.00 0.00% CEMETERY 22,306.92 35,501.87 23,481.83 45,151.46 176,132.00 25.64% COMMUNITY DEVELOPMENT PERSONAL SERVICES 69,957.35 48,482.21 48,884.27 37,070.43 175,911.00 21.07% OPERATING EXPENSES 7,323.14 3,249.14 2,569.55 8,585.87 19,311.00 44.46% TOTAL 77,280.49 51,731.35 51,453.82 45,656.30 195,222.00 23.39% NON - DEPARTMENTAL 1,769,196.91 1,675,696.86 1,610,780.94 1,687,801.01 7,633,251.00 22.11% PERSONAL SERVICES 0.00 17,013.69 13,195.61 21,461.78 113,124.00 18.97% OPERATING EXPENSES 272,245.95 255,935.53 297,236.99 318,105.91 544,458.00 58.43% GRANTS AND AIDS 0.00 0.00 717.97 0.00 0.00 0.00% NON - DEPARTMENTAL 272,245.95 272,949.22 311,150.57 339,567.69 657,582.00 51.64% ALL DEPARTMENTS PERSONAL SERVICES 1,769,196.91 1,675,696.86 1,610,780.94 1,687,801.01 7,633,251.00 22.11% OPERATING EXPENSES 610,983.45 658,722.53 670,043.14 734,469.12 2,345,793.00 31.31% CAPITAL OUTLAY 2,349.06 19,479.12 19,190.32 17,908.81 81,100.00 0.00% GRANTS AND AIDS 0.00 0.00 717.97 0.00 0.00 0.00% TOTAL GENERAL FUND 2,382,529.42 2,353,898.51 2,300,732.37 2,440,178.94 10,060,144.00 24.26% CITY OF SEBASTIAN, FLORIDA CAPITAL PROJECT STATUS REPORT AS OF 12/31/2013 FUND 310 GENERAL CAPITAL PROJECTS Project Project Expenditures Percent Funds Number Description Budfzet To Date Expended Encumbrances Remaining A1311 Old City Hall Windows 15,000.00 - 0.00% - 15,000.00 A1411 Computer Overhaul 250,000.00 18,641.61 7.46% 16,632.10 214,726.29 A1412 Diesel Fuel Tank 35,000.00 - 0.00% - 35,000.00 A1413 Police Vehicles 218,000.00 512.00 0.23% 178,668.80 38,819.20 A1414 Stormwater Equipment 63,000.00 - 0.00% 31,556.00 31,444.00 A1415 Airport Equipment 150,000.00 - 0.00% - 150,000.00 731,000.00 19,153.61 3.19% 226,856.90 484,989.49 FUND 320 CAPITAL IMPROVEMENT PROJECTS Project Project Expenditures Percent Funds Number Description Budget To Date Expended Encumbrances Remaining C0921 Schumann Park Improvements 250,630.00 248,191.19 99.03% - 2,438.81 C1123 Bark Park Amenties 100,000.00 33,817.14 33.82% 12,529.93 53,652.93 C1125 Riverview Park Irrigation Fountains 25,000.00 11,461.52 45.85% - 13,538.48 A1222 Blueway Signage 25,000.00 - 0.00% - 25,000.00 A1223 Bleacher Shields 50,000.00 2,804.19 5.61% - 47,195.81 A1320 Fish House Improvements 325,000.00 - 0.00% - 325,000.00 A1322 Schumann Park Playground 25,000.00 - 0.00% - 25,000.00 A1325 Community Center Playground 25,000.00 22,615.01 90.46% 834.00 1,550.99 A1421 Mooring Fields 15,000.00 - 0.00% - 15,000.00 A1422 Tennis Wall 50,000.00 - 0.00% - 50,000.00 A1423 Batting Cage/Dugouts 15,000.00 - 0.00% - 15,000.00 905,630.00 318,889.05 35.21% 13,363.93 573,377.02 FUND 330 TRANSPORTATION CAPITAL PROJECTS Project Project Expenditures Percent Funds Number Description Budget To Date Expended Encumbrances Remaining C1132 Gateway Enhancement 25,000.00 2,821.49 11.29% 17,550.00 4,628.51 A1231 Presidential Streets 991,655.00 100,514.57 10.14% 16,537.50 874,602.93 A1234 Davis Street Sewer 150,000.00 5,463.00 3.64% - 144,537.00 A1330 Barber Street Bridge Repairs 70,870.00 71,451.13 100.82% - (581.13) A1431 Barber Street Realignment 50,000.00 - 0.00% - 50,000.00 A1432 Sidewalk Construction 100,000.00 - 0.00% - 100,000.00 A1433 Street Repaving 75,000.00 - 0.00% - 75,000.00 A1434 Tulip Drive 351,000.00 - 0.00% 32,000.00 319,000.00 1,813,525.00 180,250.19 12.32% 66,087.50 1,567,187.31 FUND 363 STORMWATER IMPROVEMENT FUND Project Project Expenditures Percent Funds Number Description Bud et To Date Expended Encumbrances Remaining C1601 Stormwater Master Plan 60,000.00 58,000.00 96.67% 2,000.00 - A1461 Quarter Round 500,000.00 108,649.76 0.00% 131,350.24 260,000.00 A1452 Pipe Sliplining 80,000.00 - 0.00% - 80,000.00 640,000.00 166,649.76 26.04% 133,350.24 340,000.00 FUND 455 AIRPORT PROJECTS Project Project Expenditures Percent Funds Number Description Budget To Date Expended Encumbrances Remaining A1351 Main Street Access Road 1,591,163.00 79,009.52 4.97% 49,518.76 1,462,634.72 A1451 AP Hangar 875,000.00 - 0.00% - 875,000.00 2,466,163.00 79,009.52 0.05 49,518.76 2,337,634.72 QUARTERLY INVESTMENT REPORT FOR THE QUARTER ENDED DECEMBER 31, 2013 As of December 31, 2013, the total of the City's cash and investments were $12,585,864.17. Of this, $8,985,527.40 was held in an interest bearing checking account at Seacoast National Bank and $3,600,336.77 was invested with the State Board of Administration. The City did not purchase any new securities during the quarter and does not currently hold any investments government securities. At this time, the obtainable yields for maturities less than three years are less than the yield received on our checking account, which is .30% over the 13 week Treasury Bill rate. The State Board rate has been in a range of about .15 %. SEACOAST NATIONAL BANK CASH BALANCE ALLOCATION General Fund Local Option Gas Tax Discretionary Sales Tax Redvelopment CRA Recreation Impact Fee Stormwater Fee Law Enforcement Trust DST Bond Fund Stormwater Bond Fund Capital Projects Capital Improvements Golf Course Operations Airport Operations Airport Projects Building Department Cemetery Trust Fund Performance Deposits Total Bank Balance CURRENT BALANCE PERCENT $ 4,758,030.07 52.95% (33,630.33) -0.37% 1,225,740.59 13.64% 687,893.91 7.66% 550,019.82 6.12% 608,773.49 6.78% 7,125.01 0.08% 5,451.60 0.06% 5,506.60 0.06% 19,153.61 0.21% 14,725.69 0.16% (16,102.13) -0.18% (20,213.10) -0.22% 73,467.59 0.82% 563,835.43 6.27% 523,819.55 5.83% 11,930.00 0.13% $ 8,985,527.40 100.00% STATE BOARD OF ADMINISTRATION (SBA) CURRENT INVESTMENT ALLOCATION BALANCE PERCENT General Fund + Performance Deposits Discretionary Sales Tax Fund Riverfront Redevelopment Fund Parking In- Lieu -Of Fund Recreation Impact Fee Fund Law Enforcement Forfeiture Fund Golf Course Projects Fund Building Department Fund Cemetery Trust Fund Total SBA Balance $ 1,804,905.55 845,175.01 101,025.45 44,395.50 16,570.80 60,080.24 102,970.78 368,317.94 256,895.50 $ 3,600,336.77 50.13% 23.47% 2.81% 1.23% 0.46% 1.67% 2.86% 10.23% 7.14% 100.00% Memorandum To: Mayor and City Council Thru: Joe Griffin, Interim City Manager From: Kenneth W. Killgore, Director of Finance Date: February 26, 2014 Re: I" Quarter Accomplishments Fiscal Year 2014 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, attended and recorded minutes for four Regular City Council meetings. • 12 resolutions adopted by City Council. • Two ordinances adopted by City Council. • One official document recorded with Clerk of Court. • Three proclamations prepared for presentation by Mayor. • Placed two legal notices in Press Journal. • Provided monthly City calendars and revisions to City Council, City Staff and the press. • Provided monthly regional and county board meeting calendars to City Council. • Provided notice to regional boards and committees of new City Council appointees. • Coordinated attendance of clergy for City Council meeting invocations. • Managed City Council emails for retention and scanned and forwarded incoming mail to City Council. Records Management Program • Responded to 32 public records requests. • 5 boxes of records that reached retention or were scanned & 15 bags of duplicate and OSA records destroyed by Shred -It Recycling — 27 trees saved • Scanned into Laserfiche — 11 sets of minutes, 17 agenda packets, 11 Resolutions, 2 Ordinances, 9 Agreements and 858 Cemetery files — 14 other documents. (Building Contractor Files and Permit Folders with Plans scanned by the Building Department). • Submitted annual Florida Records Management Compliance Statement for 2013. Election Matters • All Candidate and PAC G2, G3 and G4 reports timely submitted, as well as three of five TR reports. • Advertised two general election ads in accordance with Florida Statutes. • Coordinated use of City facility and AV Staff for candidate forum. • Chaired City Canvassing Board and attended four CB meetings at SOE Office -10 /30/13, 10/31/13, 11/05/13 and 11/12/13. • Swore in two newly elected City Council members at 11/13/13 regular meeting. • New City Council photos and bios, nameplates, business cards, provided Codes, phone list, roll call list, post results in lobby, on website and Channel 25. • Invoice from SOE paid. • Provided all candidate documents to Press as requested. • Updated regional board appointments and notified agencies of new members. City Board Matters • Prepared six board vacancy transmittals, positions appointed by City Council, notified and provided info to appointees, updated Board Handbook and distributed pages. • Prepared one certificate of appreciation by Mayor to outgoing board member. • Deputy Clerk prepared agenda, attended and recorded three Natural Resources Board meetings. • City Clerk attended and recorded three Board of Adjustment meetings. Cemetery Matters • Certificates of Interment Rights issued for 11 locations for a total of $13,200. Communitv /Staff Matters • Placed three courtesy ads in Press Journal. • Responded to 107 public inquiry emails to the General City of Sebastian email address and/or forwarded to appropriate departments for response. • Deputy Clerk volunteered at Sebastian Clambake. • City Clerk obtained IRC permit, City Council approval and assisted with coordination of Christmas parade and prepared ads. • Deputy Clerk updated City Hall marquee weekly. • Backup for City Manager office for front desk phones — incoming calls to City Hall. Person nellEducational Matters • Deputy Clerk attended mandatory sexual harassment training. • Deputy Clerk participated in Laserfiche training webinars. ADMINISTRATIVE SERVICES • Prepared the 4h Quarter 2013 Budget Amendment to the City Council. • Submitted the approved 2014 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. • Closed on Bank loan secured for the purchase of golf carts. • Solicited competitive bids and refinanced the DST and Stormwater Bond Issues, using less restrictive and lower rate Bank Notes. • Handled normal processing of payroll, accounts payable and cashiering. • Hosted the Annual Awards Banquet in December. • Coordinated the quarterly employee investment meetings with the ICMA representative. • Monitored and completed required grant paperwork on Airport and other grants. • Monitored and approved payments on major contracts. • Prepared job profile, City overview and advertisements for the City Manager vacancy. • Recruited, interviewed and hired new employees and replacements for other vacant positions. POLICE DEPARTMENT Administration • Incident Reports processed/dispersed to proper agencies and entered into IMC... 616 • Arrest Reports ( Juveniles) ................................... ............................... 8 • Arrests Reports ( Adults) ..................................... ............................... 73 • Accident Reports/Driver Exchanges processed, dispersed/entered into IMC....... 94 • Traffic Citations processed and entered into IMC ....... ............................... 176 (Civil — 130; Criminal — 30 ; Citation Arrests — 15; . Voided - 1) • Parking Citations processed, followed up and entered into IMC ..................... 9 • Warning Citations processed, followed up and entered into IMC ................ 874 • Subpoenas signed, processed and distributed ............. ............................... 258 • Traffic Enforcements ......................................... ............................... 682 • Code Violations, including parking ........................ ............................... 344 • Public Records Request: Oct. 46; Nov. 39; Dec. 69 ........ ............................154 • Continued review of agency policies as per accreditation standards. • Conducted 1 Mock assessment for Commission for Florida Law Enforcement Accreditation. • Administration attended 4 Council meetings. • Attended over 60 Law Enforcement related meetings and 15 public meetings and/or speaking engagements. • Attended over 30 hours of training. Volunteers • The Community Service Volunteers worked a total of 2,021 hours during this quarter. • 48 bank deposit details were made. This service is done for City Hall saving time for the employees by not having to leave their assigned duties. • 1 traffic control details was assigned. These consist of directing traffic at city events, road closures, etc. • 426 house watches /close patrols were completed. • 62 vehicle transports were made consisting of taking the vehicles to different locations for repairs etc. • 168 business checks were made. These business checks are done and help the patrol officers keep an eye on the business community which cuts down on crime. • 121 area checks of banks were made. Visual marked units around the banks at various times helps to deter crime. • 27 Airport checks were made. Again the visibility helps to deter crime. • 73 special details were assigned. • 2 miscellaneous assist for law enforcement personnel. • 105 paper runs i.e.: State Attorneys Office, Sheriff's Office, etc. The volunteers pick up and deliver packages such as council packages, State Attorney packets and what ever other items are needed. • Assisted with traffic control on 4 traffic crash scenes. 0 warnings for handicapped parking tickets issued and 0 warning for other parking issued. • 45 citizen contacts. • 380 Miscellaneous jobs. • 24 hours of Funeral Escorts were done. Road Patrol and Special Operations • Officers were dispatched to 3,958 calls for service, and self-initiated 9,449 events. • 73 adult and 8 juvenile arrest were made. • Officers issued 176 traffic citations, 9 parking citations, and 874 written warnings. • Officers completed 616 offense reports and 94 crash reports. Citations Warnings Incidents Arrests • Traffic Homicides (0) • Boat Ofc (ID 447) 8 • K -9 Ofc's 101 • TOTALS 109 • K -9 Usage /Activity Reports: • K -9 Training hours • K -9 Demonstrations • K -9 Apprehensions • K -9 Narcotic Searches 67 73 21 670 combined hours. 15 1 20 13 35 14 10 4 misdemeanor and 3 felony Road Patrol and Special Operations have continued to professionally serve the community by patrolling the city in order to deter crime and maintain the community policing philosophy. Officers and sergeants maintain their skills by attending mandatory and advanced training throughout the year. Investigations • 243 cases were assigned. Numerous vehicle burglaries, residential burglaries, frauds, sexual battery, thefts, possession of narcotics, stolen vehicle. • 26 arrest and 55 warrants for arrests were obtained. • 104 total cases were cleared. • 331 reports /supplements were completed. Community Policing • Attended 20 business contacts/meetings. These locations include numerous financial institutions, Chamber of Commerce, civic group meeting and other local businesses & committees. • Assisted road patrol duties to handle calls for service, accidents and covering shift shortages. • Officer Marcinik completed approximately 8 hours on CVSA's and backgrounds for applicants. • Officer Marcinik conducted approximately 3 hours of car seat inspection & education to the public. • Officer Marcinik also had approximately 20 hours of community problem solving/intervention. This activity is responding to various neighborhood issues and helping with crime prevention and reduce redundant calls for service. • Officer Marcinik had 80 hours of Recruiting. This includes phone calls, walk -in inquiries and career fair presentations at various locations. • Officer Marcinik conducted 2 bicycle and pedestrian safety programs at our elementary schools this quarter. The bike safety program has resulted in the distribution of approximately 2 bike helmets in an on going effort for safe bicycling and compliance with Florida law. Officer Marcinik also assisted with the Sebastian Elementary Walk to School Day, enhancing the Safe Routes to School/Pedestrian Safety Education programs. • Officer Marcinik conducted 5 child I.D. programs, providing over 200 families and guardians with child ID's. • Officer Marcinik has approximately 8 hours working with DCF regarding adults in need of services and the Department's RUOK automated calling program to assist seniors that are home bound and/or alone. • Officer Marcinik has performed 20 hours of training for Crossing Guards, Community Service Volunteers and Crime Prevention Awareness. • Officer Marcinik has numerous hours invested in the planning, facilitating and participation with numerous events & programs to include the Sebastian Community Night Out, A Crime Prevention Education & Awareness Initiative, Shop With A Cop, Sebastian Police Department's Citizen Academy, CTST meetings, S.A.F.E. Program, NOPE Program, School Anti - bullying Programs, Funeral Escorts, DEA (Drug) Take Back Program and assist in the safe planning and instructions for a local sprint triathlon. • Officer Marcinik has provided 5 tours to promote good citizenry and safety /crime prevention efforts to various students and scout groups. Communications Division • 13,661 calls entered into C.A.D. (IMC) of that: • 3,958 were dispatched calls for service. • 1,826 were Code Enforcement Initiated calls. • 6,843 were Officer Initiated calls. • 763 were Volunteer Initiated calls. • %• 271 were duplicated calls not included in the other totals. tal 911 calls received 2,299 of that the breakdown of the lines are as follows: • Wireless 911 calls — 1,660 (cell phones) • Wire -line 911 calls — 422 (residential and/or business land lines) • VOIP 911 calls — 217 • 133 of the calls were transferred to other agencies. • Total Admin Lines calls: • Incoming 5,608 • Outgoing 2,592 • Transferred 1,162 Training attended: • 1 FDLE Regional Workgroup Meeting. • 1 Dispatcher took the State Certification exam and passed. • 1 Dispatcher enrolled in online State Certification class. • 1 APCO Conference. • 1 Crimes in Progress. • 1 NENA Preparation for PSAP Management. • 1 Active Shooter Incidents for Public Safety Communications. • 10 Dispatchers completed our in -house sexual harassment training. • 1 Dispatcher returned from Maternity leave. • 1 Dispatcher returned from temporary leave without pay. • Radio and playback repaired. • Telephone and computer repairs. • Chair repaired. During this quarter as in all quarters, we assisted the Citizens with house watch requests and cancellation services, citation sign offs, information, phone numbers and other services by contacting other Agencies and/or Departments for them. We take and dispatch all non - emergency and emergency phone calls, as well as requests for Law Enforcement, Code Enforcement and Volunteer services. We assist the Officers, Detectives, Code Enforcement and Volunteers with placing phone calls to citizens, parents of juveniles, State Attorney, Court House, Tag Office, Drivers License Office, key holders and any other agency requests they may have as well as sending teletype messages to DHSMV, FCIC/NCIC and other Law Enforcement Agencies regarding cases our agency is working. Communications helps officers to search for information, phone numbers, referring them to the proper agency, etc. Communications also assist other agencies with information and/or request they may have. Because of the new 911 equipment, we were not able to provide totals for TDD calls at this time. Alarm Assessments • $470 in alarm permits (new and renew). • $150 in false alarms fines. • 276 alarm responses by officers, 201 of these were false. • 30 New permits issued. Code Enforcement Division • Issued 225 written warnings. This range from grass and weeds too high, trailers parked in front of the property line, trash and debris, yard sale permits, overgrowth of adjoining lot, no permit for a fence install, etc. • 98 property inspections for title companies and 112 sign violations. • 717 Code Services. • 678 re- inspections, 38 violations were not complied with, 211 were posted for abatement, 81 abated by vendors. • 319 violations complied. • 40 Liens filed, 49 liens released. • 210 violation letters sent for various reasons such as grass and weeds too tall, trash and debris, overgrown lots, etc. in an attempt to gain compliance. • There were 2 calls for water violation during the quarter. PUBLIC WORKS DEPARTMENT Engineering Traffic Division • Regulatory signs 102 (26 stop signs) • Warning Signs 11 • Guide signs 23 • Specialty signs 110. This includes Temp signs and Aframe/ Marquise signs setup for events. Also signs made for other departments. • Pavement Markings. 400 Ft. • Straightening /Maintenance. 40hrs.This includes pothole repair. Roads and Maintenance • Repair the window at Crabby Bill's • Install new memorial bench at the Golf Course. • Put dirt on the edge of the new road at the Cemetery. • Haul dirt to Crabby Bill's. • Have the gates repaired at the Cemetery. • Weeds eat and edge sidewalks throughout the City. • Repair parking lot at the splash pad. • Repair parking lot at Cavcor property. • Work on pedestrian bridge deck repair. • Repair lights at Hardee Park. • Set up and close road for breast cancer event. • Repair lights in Sign Shop. • Set up and break down for Homecoming. • Set up and break down for the Clam Bake. • Repair elec. at River View Park for the Clam Bake. • Weeds eat along the track at Schumann and Essex. • Cut trees off the roof at Crabby Bill's • Remove dead palm tree from Cavcor Property. • Install new oil reel in the garage. • Dirt on edge of road. • Trim trees at George St. Park. • Get prices for Golf Course gates. • Get prices for Golf Course restrooms. • Get prices for removing trees off the ditch at Power Line Rd. • Weeds eat edge and mow ditch on I.R.D. • Install new brick at the War Memorial. • Install new bricks at the Clock. • Build new sign for Schumann Park. • Remove graffiti throughout the City. • Move roller to Hardee Park for Parks. • Trim trees at 1355 Barber St. • Repair electric at the Cemetery. • Replace mailbox at the Sign Shop. • Help P.D. look for missing woman. • Repair Yacht Club dock lights. • Repair lights on I.R.D. • Clean up in the compound. • Work on lights at Main st boat ramp. • Patch potholes throughout the City of Sebastian. • Pick up dead animals throughout the City. • Work on Dog Park restroom. • Clean up in the big building • Weed eat and cut grass at the compound. • Clean up around the guardrails and bridges approaches through out the City. • Cut trees back off the road through out the City. • Cut tree off stop signs through out the City. • Clean up the fill pile. • Work on Barber Bridge guardrails. • Work on way finding signs. • Weed eat New Pack ditch. • Repair broken lights at Easy Street Park. • Work on school crossing lights. • Check and repair all City docks. • Work on Barber St. Bridge getting new guardrails installed. • Clean seaweed off Yacht club boat ramp. • Replace parking stop throughout the City. Cemetery • The Cemetery Division continued regular routine maintenance of mowing, weed eating and edging. • Marked out grave sites. • Made necessary irrigation repairs. • Handled burials, etc. 6 Parks and Recreation • Set up and maintained Riverview Park for Clam Bake. • Assisted with Veterans Day, Christmas Parade, 5K Run, National Night Out, Making Strides Against Breast Cancer, Homecoming Parade and Pearl Harbor Day Ceremonies. • Halloween Costume Contest at Riverview Park. • Replaced Chlorine Feeder and 4 feature valves at Splash Pad. • Maintained Christmas Tree and fountain at Riverview Park. • Installed new playground, picnic table and bench at Community Center. • Repaired fence around playground and replaced fountain pump at Riverview Park. • Repaired irrigation from Clambake & Art Show damage at Riverview Park. • Repaired fence and windscreens at Friendship Park Tennis Courts. • Trimmed trees and cut back pepper trees along I. R. Drive and City Hall. • Repaired pump, irrigation and playground at Boys & Girls Club. • Installed new gates, repaired scoreboards and bleachers at BSSC. • Over - seeded football fields and baseball infields with ryegrass at BSSC. • Installed 4 new poles, backboards, rims and nets on basketball courts at BSSC. • Replaced backstop padding and nets on baseball fields at BSSC. Fleet Management • The Fleet Management staff completed 327 repair work orders, 36 preventive maintenance services, 28 service calls and 12 road trips to pick up repair parts. • In addition to the in -house vehicle /equipment work orders, 45 vehicle and equipment repairs were scheduled and completed by outside vendors. • Completed safety meeting on MSDS -SDS changes. • The Fleet Management Division purchased the following vehicles and equipment in the past quarter: • Police motorcycle. • 3 Police patrol units. • 1 Police /Code Enforcement truck. • 1 Mower for Parks. • 1 Utility Truck (4x4) for Public Works. • 1 Crew Cab/Utility Truck for Stormwater. • Fuel costs as of December 31, 2013 are as follows: • $3.58 per gallon of gasoline, an increase of 16% over the past 90 days. • $3.82 per gallon of diesel fuel, an increase of 8% over the past 90 days. Facilities Maintenance • Conducted quarterly sprinkler tests. • Conduct biannual Trane A/C inspection for City Hall and the Police Department. • Replace A/C air handler City Garage. • A/C repairs Hanger B Airport and City Garage. • Add additional outside lighting Golf Course cart barn. • Repair flow switch fire alarm system at Airport, troubleshoot fire alarm system Police Department. • Clean and buff hallways and clean scrub all bathroom tiles at Police Department. • Clean and buff floor at Community Center. • Install new drinking fountain at Creative Park. • Back flow testing for December completed. • Continued monitoring of contracts with pest control, A/C, elevators, etc. • Continued monthly preventive maintenance on lift stations, A/C filter replacement etc. • Continued daily maintenance, cleaning and repair of all public work facilities. Stormwater • Phase 2 and 3 of 2013 schedule for' /4 round Project. • Driveway replacements - 27. • Front yards piped — 2. • Pipe replacements. • Side Yard Ditch piped -1. • Ditches excavated and cut — 5. • Right of way cut back. • Hazard areas in Unit 2 and Unit 4. • Armadillo work. • Glentry- Dewitt- Damask - Caravan - Delaware. • Vac Truck. • Cleaned out driveway pipes in phase 3 of round project. • Driveway pipes — 42. • Road Crossings — 6. • Catch Basins -2. GOLF COURSE • Total revenue for 1St quarter: $346,017. • Golf Rounds for 1St quarter: 11,341. • Green Fee revenue for 1St quarter: $89,958. • Cart Fee revenue for 1St quarter: $135,322. • Golf shop revenue for 1St quarter: $12,786. • Driving range revenue for 1St quarter: $9,205, an increase of $1,289 compared to Fiscal 12 -13 1St quarter. • Discount Card revenue for 1St quarter: $23,716. • Club Rental & Club Storage revenue for 1St quarter: $2,807, an increase of $227 compared to Fiscal 12 -13 1St quarter. • Computerized golf handicap revenue for 1St quarter: $4,260, an increase of $140 compared to Fiscal 12 -13 1 A quarter. • Rents & Royalty revenue for 1St quarter: $6,693. • Annual Membership/Initiation revenue for 1St quarter: $60,732, an increase of $1,412 compared to Fiscal 12 -13 1St quarter. • Professional golf lesson revenue for 1St quarter: $495. • Charity, Corporate and special Golf Tournaments for 1St quarter (2013 -14) included Central Baptist Church (42 players), Italian- American Club (128 players), Sebastian Tiki Tournament (144 players), Sebastian Eagles (52 players), Sebastian Amateur (62 players) & Sebastian River High School Boys and Girls Golf Team Benefit (118 players). • Charity, Corporate and Special Golf Tournaments scheduled for 2nd quarter (2013 -14) include 2014 Hangover Open Tournament, Vista Gardens Golf Tournament, 31d Annual Michael Nichols Memorial Golf Tournament, Sebastian Elks, Sebastian Rotary. • Donated rounds of golf and/or golf course merchandise to numerous charitable fundraisers and events. By donating to worthy causes, SMGC provides key support to numerous community endeavors. • Golf course condition in excellent shape, several customers frequently offered positive comments about condition of golf course and overall shape and speed of greens. Small landscaping projects accomplished throughout the property and around the clubhouse. AIRPORT • Working on Main Street access road Improvements Project. • On -going Stormwater maintenance. Economic Development • Partnered w /Sebastian Chamber on print advertising campaign. • Budgeted for $20,000 in FY2014 to be spent on economic development. BUILDING DEPARTMENT • For the first quarter of this fiscal year, a total of 37 new single - family homes were issued building permits. This is approximately equal to the number reported in the fourth quarter of last fiscal year. Other permits of significance include 3 new mobile homes, 0 new commercial building, 0 commercial additions, 3 commercial alterations, 5 commercial build outs, 1 residential addition and 7 residential alterations. In all, 665 building permits were issued in the fourth quarter. This is slightly less than the fourth quarter of last fiscal year. • Total number of inspections for the first quarter was 2,456 for an average of 41 inspections per working day. The total number of inspections has only decreased slightly from the fourth quarter and the daily average is approximately the same. The building department staff has been working diligently to keep up with the daily work loads. • The building department has issued certificates of occupancy for 53 new single family residences, 0 commercial certificates of occupancy, 3 commercial certificates of completion and 2 commercial temporary certificates of occupancy in the first quarter. • The following lists the Business Tax Receipt activity for the first quarter: New Businesses -48, Renewals -171, Transfers -4, Duplicates -0, Home Based Businesses -22, Commercial Businesses -24, Insurance Companies -24, and Solicitor Permits -6. In addition, there have been 57 requests from lien/title companies for permit records on properties within the city. • The building department staff continues to work hard to keep up with the permitting and inspection demands, along with business tax receipt and contractor licensing registration and renewals. We were fortunate to find a well qualified candidate during the interview process for the permit technician position and we look forward to her arrival which will be a welcome addition to our staff. The department also actively follows up on the increased number of complaints from citizens regarding contractual issues with licensed contractors and we continue to pursue enforcement action when necessary to stop unlicensed contractor activity.