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Home My WebLink About18-19 FY ANNUAL Budget CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018–2019 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET This Page Intentionally Left Blank CITY COUNCIL Jim Hill Mayor Linda Kinchen Bob McPartlan Vice-Mayor Council Member Ed Dodd Albert Iovino Council Member Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018–2019 CITY MANAGEMENT Jeanette Williams Paul Carlisle James Stokes City Clerk City Manager City Attorney DEPARTMENT HEADS Kenneth W. Killgore Michelle Morris Scott Baker Administrative Services Director/CFO Police Chief Public Facilities Director Lisa Frazier Wayne Eseltine Tim Walker Community Development Director Building Official Stormwater Director Greg Gardner Director of Golf The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Sebastian, Florida for its annual budget for the fiscal year beginning October 1, 2017. In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication devise. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Prepared by the City of Sebastian Administrative Services Department, 1225 Main Street, Sebastian, FL 32958 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2018-2019 ANNUAL BUDGET Table of Contents HOW TO READ THE BUDGET . . . . . . . . . . . i BUDGET MESSAGE City Manager’s Letter of Transmittal . . . . . . . . . . . . . . . CML-1 BUDGET OVERVIEW Community Profile . . . . . . . . . . . . . . . . . . . . . . . . . 3 Total Budget Summary . . . . . . . . . . . . . . . . . . . . . . 6 Summary of Revenues . . . . . . . . . . . . . . . . . . . . . . . 8 Summary of Appropriations . . . . . . . . . . . . . . . . . . 14 General Fund Appropriation Comparisons . . . . . . . 15 Total Budget Comparison by Fund . . . . . . . . . . . . . 16 Fund Balance Comparison & Projected Changes . . 17 Personnel Summary by Department/Division . . . . . 18 Debt Obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 POLICES Mission Statement . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Financial Accounting Structure . . . . . . . . . . . . . . . . 34 Department/Division and Function Relationship . . 37 Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . 38 Budget Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Budget Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 BUDGET DETAIL General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 General Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . 46 General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . 47 Summary of Expenditures . . . . . . . . . . . . . . . . . . . . . . . 51 General Fund Department Budgets: . . . . . . . . . . . . . . . 55 City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 Administrative Services . . . . . . . . . . . . . . . . . . . . . . 68 Management Information Systems . . . . . . . . . . . . . 73 Police Department: Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 77 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Investigations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Code Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . 95 Public Facilities: Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 98 Roads and Maintenance . . . . . . . . . . . . . . . . . . . . . 100 Fleet Management . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Cemetery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 Facilities Mainenance . . . . . . . . . . . . . . . . . . . . . . . . 111 Leisure Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Community Developement . . . . . . . . . . . . . . . . . . . 118 Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . 122 Special Revenue Funds Special Revenue Funds Summary . . . . . . . . . . . . . . 127 Local Option Gas Tax (LOGT) . . . . . . . . . . . . . . . . 128 Discretionary Sales Tax (DST) . . . . . . . . . . . . . . . . . 130 Community Redevelopment Agency . . . . . . . . . . . . 132 Parking In-Lieu-Of Fund . . . . . . . . . . . . . . . . . . . . . 134 Recreation Imparct Fee Fund . . . . . . . . . . . . . . . . . . 135 Stormwater Utility Fund . . . . . . . . . . . . . . . . . . . . . 136 Law Enforcement Forfeiture Fund . . . . . . . . . . . . . . 141 Debt Service Funds Discretionary Sales Tax Surtax Revenue Bonds . . . . 145 Stormwater Utility Revenue Bonds . . . . . . . . . . . . . 146 Captial Project Funds Capital Project Funds Introduction . . . . . . . . . . . . . 148 Capital Improvement Funds Source and Uses . . . . . 149 Capital Improvement by Project & Funding Source 150 Captial Improvement Project Detail . . . . . . . . . . . . 151 Enterprise Funds Golf Course Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 Administrative Division . . . . . . . . . . . . . . . . . . . . . . 164 Greens Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Carts Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Airport Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Building Department . . . . . . . . . . . . . . . . . . . . . . . . . . 180 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Summaries . . . . . . . . . . . . . . . . . 188 Capital Improvements By Year . . . . . . . . . . . . . . . . . . . 190 Capital Project Request and Justification . . . . . . . . . . . 196 Impacts of captial Outlays on Operating Cost . . . . . . . 208 SCHEDULES Schedule One - Summary of Millage Rates and Tax Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Schedule Two - Long-Term Debt Service Detail . . . . . . 217 Schedule Three - Debt Service Payment Schedule . . . . 218 Schedule Four - Lease Payments Schedule . . . . . . . . . . 219 Schedule Five - Selected Funds Projected Balances . . . . 220 Schedule Six - Glossary . . . . . . . . . . . . . . . . . . . . . . . . . 231 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2018-2019 ANNUAL BUDGET i HOW TO READ THE BUDGET This budget document serves two purposes to the users. One purpose is to provide City Council and general public a clear view of the services provided. The other purpose is to serve as an operating plan that conforms to the city’s financial policies. There are six sections included in this document. Budget Message – This section includes the budget transmittal letter from the City Manager. The letter addresses the key policy changes that support the adopted budget document. Budget Overview – This section provides an overview of the key policy issues and programs, community profile and revenue trend analysis, and an overall budget summary. Policies – This section presents the City’s policies that guide the preparation of the budget. Budget Detail – This section is broken down by fund types:  General Fund - This section provides detailed general fund revenue analysis and departmental/division budget information on services, goals and objectives, performance measures, staffing, and expenditures by line item. General Fund is the main operating fund of the City and includes traditional municipal activities, such as public safety, public works and recreation.  Special Revenue Funds - This section provides description of each individual fund as well as detailed line item budget information. These funds account for revenues dedicated or restricted to specific uses.  Debt Service Funds - This section provides description of each individual fund as well as detailed line item budget information. These funds account for transactions associated with the City’s long-term debt.  Capital Project Funds - This section provides detailed budget information on funding sources and project appropriation (uses) for all FY 2018/19 capital projects.  Enterprise Funds - This section provides revenue projection for each enterprise fund and detailed departmental/division budget information on services, goals and objectives, performance measures, staffing, and expenditure by line item. These funds are expected to be self-supporting and include the City’s Airport, Golf Course and Building Department. Capital Improvement Program – The Capital Improvement Program section provides a long- range capital improvement plan. The plan describes planned capital improvement projects and funding sources for Fiscal Year 2019-2024. Schedules – This section provides historical trend information on ad valorem tax millage rates and tax collections. Debt service schedules are provided to support the budgeted line item detail. A five-year capital outlay schedule is included for future planning, including narratives and schedules on the impacts of those capital outlays on operating costs. Summary projections are also included for the special revenue and enterprise funds. A Glossary helps translate some of the budget language into plain English. CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 BUDGET MESSAGE CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET This Page Intentionally Left Blank CML-1 October 1, 2018 The Honorable Mayor Jim Hill and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2019 Budget Letter of Transmittal Dear Mayor Hill and City Council Members: In compliance with provisions of the City Charter and Florida Statutes, we are pleased to submit the Fiscal Year 2018/19 Budget. Total appropriations for all City Funds are $31,733,380, as compared to the $26,848,429 that was approved before amendments last year. The difference is primarily attributable to significant increases in the capital outlays anticipated for a new Public Facilities Compound, stormwater improvements and construction of Taxiway “C” at the Airport. This year, we had a 9.34% overall increase in taxable values. This included a 7.95% overall increase in taxable values of properties on last year’s tax roll, with the difference being improvements and additions that occurred by December 31, 2017. Total revenues and transfers for General Fund are $12,171,816 this year, which is a $123,295 increase over the 2017/18 budget before amendments. With General Fund expenditures at $12,053,795, the unappropriated difference is $118,021 which is designated as unappropriated. At the City Council’s discretion, this could possibly be allocated during the year toward improvements to the stormwater system or such other needs that are identified. With regard to personnel, the Budget reflects 4% across the board pay adjustments for all employees, which was the result of negotiations with the two collective bargaining units . In addition, there were changes in the number of positions, with ten full-time added and one less part-time/temporary in the General Fund; one full-time added in the Stormwater Fund; four less part-time/temporaries in the Golf Fund; plus one full-time and one part-time added in the Building Fund. General fund added a MIS Systems Administrator, two School Resource Officers, two Sworn Police Officers, two Road Maintenance Workers, and three Leisure Services Maintenance Workers. The addition of a Leisure Services Director position is being offset by eliminating the Parks Administrator position. General Fund changes to part-time or temporary workers included adding a Police COPE Assistant, adding a Recreation Attendant, eliminating one MIS Audio Visual Technician and two Police Temporary Officers. The added full-time position in the Stormwater Fund is a Construction Inspector. The Golf Fund is eliminating two part - time/temporary Cashiers and two temporary Cart Attendants. The added full-time in the Building Fund is a Building Inspector and the added part-time is a Clerical Assistant. The City Council appointed Citizen’s Budget Review Advisory Committee conducted several meetings to review and discuss an initial draft of the proposed budget and to develop their recommendations to the City Council. The Committee was advised that Staff’s initial recommendation was developed based on budgeting funds to address pent-up needs for additional staffing; to presume that pay increases would be negotiated with the Collective bargaining units; and to presume that employee health insurance would increase by fifteen percent (15%). Staff had been able to otherwise trim the budget request and limit spending such that it recommended adoption of the rolled-back millage of 3.1514, which excluding revenue from new construction, is calculated to generate the same total tax revenue that last year’s taxpayers had paid. CML-2 Subsequent to that initial recommendation, the City negotiated four percent (4%) across the board pay adjustments for employees covered by collective bargaining agreements and determined the same increase would be made for all other employees. By seeking competitive proposals for employee health insurance, premium increases on employee health insurance were substantially less than anticipated and this allowed the difference to be earmarked for possible appropriation to additional stormwater improvements or such other uses the City Council may identify during the year. The City Council appointed Parks and Recreation Advisory Committee also played a role in formulating the budget for the Recreation Impact Fee Fund by commenting and being supportive on the new projects recommended by Staff. These included park signage, an “all inclusive” playground and other park amenities. It should be noted that, with a large number of people attending their meeting, the main discussion at their meeting was on the need to add facilities for pickle ball players. This was strongly supported by tennis players who currently share some of their tennis courts, which interferes with their usage and only partially addresses the demand. Staff assured the attendees that plans were underway to construct pickle ball facilities using funds that had already been allocated. All the capital improvement projects recommended by Staff were memorialized in the Capital Improvement Program (CIP) and presented to the Planning and Zoning Commission, which recommended that the FY 2019-24 CIP be adopted with no suggested modifications. In the end, the City Council adopted Staff’s recommended budget and the rolled-back millage of 3.1514. Action was also taken to adopt the Capital Improvement Plan. AD VALOREM TAXES The table below is an example of the effect of the approved 3.1514 millage using a homestead property taxed on a value of $100,000 last year. The taxable value for those properties could only be increased this year by the change in the consumer price index of 2.1%: FY 2017-18 With 3.4000 Millage FY 2018-19 With 3.1514 Millage Taxable Value $ 100,000 $ 102,100 Homestead Exemption 50,000 50,000 Net Taxable Value $ 50,000 $ 52,100 Millage 3.4000 3.1514 Taxes for Year $170.00 $164.19 Tax Decrease ($5.81) The table below shows the effect of the approved 3.1514 millage using an example of a property without the homestead exemption and a value of $100,000 last year, assuming it increased at the average rate of reassessment, which was 7.95%: FY 2014-15 With 3.4000 Millage FY 2015-16 With 3.1514 Millage Taxable Value $100,000 $ 107,950 Millage 3.4000 3.1514 Taxes for Year $340.00 $340.19 Tax Decrease ($.19) The table below summarizes the city-wide change in taxable values from last year: Amount Percent Change FY2018 Final Taxable Value $1,153,129,498 Revised Assessed Values 91,678,428 7.95% New Construction and Additions 15,998,356 1.39% FY2019 Certified Taxable Value $1,260,806,292 9.34% CML-3 Ad Valorem tax revenue comprises 31.6% of the total Fiscal Year 2019 General Fund budgeted sources (excluding interfund transfers) and is the largest source of revenue for the General Fund. This percentage dropped significantly from 2010 to 2012 but has held in the range of about 33% until now, as shown on the following table: Fiscal Year Total Revenues Ad Valorem Taxes % of General Fund 2010 10,044,943 3,694,546 36.8% 2011 9,717,613 3,097,353 31.9% 2012 9,225,038 2,757,335 29.9% 2013 9,109,714 2,904,754 31.9% 2014 9,429,396 2,913,240 30.9% 2015 10,024,963 3,285,808 32.8% 2016 10,644,321 3,588,674 33.7% 2017 11,172,488 3,793,025 34.0% 2018 11,318,883 3,797,121 33.5% 2019 12,076,816 3,814,314 31.6% Through the leadership of the City Council, the organization has made a concerted effort to provide quality municipal services to the citizens of Sebastian, while minimizing the tax burden. This process was exasperated by the economic crisis that began in 2008, which eroded the tax base and caused a number of other major revenue sources to decline. To deal with this, a number of steps were taken. Employees had several years without pay increases and had to take mandatory unpaid furlough days. Vehicles and equipment were replaced only when absolutely required and routine maintenance was deferred on facilities and other infrastructure. Now it seems we have somewhat recovered and are able to provide reasonable wage increases and adequately fund routine maintenance activities. CITY GOALS The City of Sebastian has ambitious goals articulated by City Council, administration, and various boards and committees, many of which were outlined during the course of numerous meetings, discussions and presentations provided by City Council and the Office of the City Manager during the past year. The City Council and administration have worked diligently on developing an identity and character that is distinctively Sebastian. The budget adopted for FY 2018-19 keeps that focus and the forward momentum established by the community, consistent with the following Council goals: 1. Governmental Efficiency - An efficient, user-friendly government; 2. Commitment to the Future – Wise planning for community development, technological advances and sound economic policies; 3. Quality of Life - Proactively address issues that will positively impact quality of life; 4. Environmental Conservation - Promote environmental stewardship; 5. Citywide Infrastructure Improvements - Implement citywide infrastructure improvement initiatives. In order to achieve these directives, each department/division develops subordinate goals and objectives. These are presented within the sections for each department. BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2018-2019 budget is a planning document with the purpose of allocating the resources that will accomplish the City’s goals and vision. Major challenging factors impacting the budget are :  Assessed Values - Taxable values increased 9.34% this year, which is a positive sign that we have essentially recovered from the economic drop-off.  Major Revenue Source Increases – Another indication that we are recovering is that projections for utility service taxes and state-shared revenues are showing an increase from the previous year. These projections are still slightly less than projections offered by the utility companies and the State, which is consistent with our conservative budget approach. CML-4  Permitting Revenues –As the economy dropped-off in past years, permitting revenue declined below amounts required to the Building Department’s operations. However, in recent years these revenues are well above operating expenses and we are able to set aside reserves to soften the impact of any future down turns.  Economic Signs – There is strengthening activity in the local housing market and with the overall building activity within the City. Year-over-year median residential home sales prices are showing an increase for our zip code. We feel that forecasting a general growth rate of 3% in ad valorem taxable values and 4% in sales and utility based revenues is reasonably conservative and sufficient to sustain the current level of service.  Operational Costs – Budgets for operating expense accounts in the General Fund have for the most part been held level or decreased, leaving little flexibility for unexpected events or cost increases. This budget strategy allows the City Council to hold down tax rates but limits the available options for covering unexpected spending or desirable innovations.  Capital Outlays and Equipment Replacement – Throughout the economic crisis, capital outlays for new equipment and infrastructure was generally only possible using grant funds and dedicated special revenues. During those difficult times, monies to repair or replace items and to cover routine maintenance cost were extremely limited. This resulted in a critical level of equipment and facilities that were in deteriorated condition and in need of repair or replacement. To address this need, a policy was established in FY 2013 to as sign any General Fund operating surplus to a Capital Renewal and Replacement Reserve, so that the City Manager could proceed with repairing or replacing essential equipment or facilities when necessary, although those items had not been budgeted.  Personnel Expenditures – Personnel expenditures are a challenge in that approximately 77% of the total proposed General Fund budget for operations is allocated to personnel costs. Salaries and benefits are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) collective bargaining agreements. Management employe es have benefits memorialized in the “Management Benefits Package .” While many personnel modifications have been made to reduce costs, several long term challenges still exist, which include:  In the previous five years, 3% increases were approved through the collective bargaining process. This followed a period when pay rates for employees were not increased at all over a four year period. This year, which is the final year of the current three year labor agreements, the City was able to grant a 4% increase based on current revenue levels. Similar increases may be more difficult to achieve in negotiating the labor agreements for the coming year, as ad valorem tax revenues may decline with the passage of a referendum to grant additional exemptions on homestead properties valued over $100,000.  Health care benefits continue to be a concern. This year the City was fortunate to have only a 4.2% increase in premium but there is still uncertainty on how the City will be affected in the future, with the continued escalation of healthcare costs.  The need to supplement staffing levels is only now being addressed after a number of years of being severely limited. We are hopeful that these levels can continue to be maintained, as they are needed to effectively manage and operate the various departments. The current focus will be to keep staffing to a sustainable level. CAPITAL IMPROVEMENT PROGRAM On September 26, 2018, the City Council approved a six-year capital improvement program for Fiscal Year 2019-2024. Staff has incorporated the first year of that plan into the proposed FY 2018-19 Budget, including any necessary changes to operation and maintenance of the constructed facilities. The detailed project listing is located in the Capital Improvements Program section of this document. Local Option Gas Tax (LOGT) funds will continue to be applied to the payment on the Paving Improvement Bank Note, with the rest focused on road maintenance and repaving . $501,100 is programmed this year for repaving work. CML-5 In addition to paying debt service on the Stormwater Bank Note, discretionary sales taxes (DST) will continue to finance the purchase of police department vehicles. Another ongoing allocation from DST is funding to upgrade the City’s computer systems. Much to the City’s relief, DST funding was renewed by referendum in November 2016. Otherwise, the City would be having difficult decisions on how to cover these expenditures. Below is a synopsis of the projected expenditures for other significant projects that were also programmed from these funds:  FY 2018-19 allocations include $250,000 to match grant funding for parking improvements at the Working Waterfront; $1,670,870 for the initial construction phase of a new Public Works Garage Compound; $296,534 to match grant funding and pipe a major drainage ditch; plus $128,819 in matching funds for grants at the Airport to Construct Taxiways “C”.  FY 201 9-20 allocations include another $3,331,244 for the second construction phase of the new Public Works Garage Compound; $335,000 for a Dispatch Console, Radio System Upgrades and Power Source Generator; $30,000 for Speed Trailers for traffic enforcement ; $75,000 for a Tractor with Long Arm Mower; along with matching funds of $225,000 to a grant for one-half the costs of initiating Construction of Hangar “D” at the Airport.  FY 2020-21 includes $58,000 allocated for the Dispatch Radio System ; $1,574,000 for the final construction phase of the Public Works Garage Compound; $2,000,000 toward possible grant matching funds to address Seawall Repair or Replacement concerns; plus matching funds of $225,000 to a grant for one-half the costs of completing Construction of Hangar “D” at the Airport.  FY 2021-22 has $74,000 for a Skid Steer unit used for road maintenance; $50,000 for additional fixtures and equipment for the Public Works Garage Compound ; $2,000,000 toward possible grant matching funds to address Seawall Repair or Replacement concerns; along with matching funds of $100,000 for a grant to construct an Access Road to the west s ide of the Airport.  FY 2022-23 includes $50,000 for additional fixtures and equipment for the Public Works Garage Compound and $2,000,000 toward possible grant matching funds to address the Seawall Repair or Replacement concerns.  FY 2023-24 includes a $2,000,000 allocation toward possible grant matching funds to address the Seawall Repair or Replacement concerns. In the Recreation Impact Fee Fund, $20,000 is planned each year to be equally divided among the four zones for unanticipated upgrades to facilities in each individual zone. In FY 2018-19, $213,000 is allocated for Park Amenities; $100,000 for Park Signage; $10,000 for the Bark Park Shade Structure; and $40,000 was added to the All Inclusive Playground project. In FY 2019-20, another $172,000 is allocated for Park Amenities. The Riverfront Community Redevelopment Agency (CRA Fund) includes annual allocations of $25,000 to cover expenditures on the waterfront properties; $40,000 to continue the Façade/Sign Improvement Program; $75,000 to continue the Sewer Connection Program ; and $45,000 to assist with funding of special events. In both FY 2018-19 and FY2019-20, $50,000 is earmarked for Street Signage within the CRA area. In addition, $10,000 per year has been shown for each year toward developing a program to protect and sustain the Riverview Park Tree Canopy. This is a treasured resource for the Community, which enjoys activities under the large Oak trees at that site and the City wants to be sure a tree canopy will be there for future generations. Although routine operating expenditures are minimized to allow funds to be directed toward programs or projects directly impacting the vitality and values of properties in the CRA district, expenditures for maintaining landscaping to a high er standard in the parks and rights-of-way will now be paid from this Fund. The Stormwater Utility Fund now includes all the operating and capital needs for the stormwater system, versus having operating expenditures accounted for in the General Fund. Projections incl ude allocations of $190,000 each year for sliplining and replacing pip e. In FY 2018-19, $500,000 is budgeted from stormwater fees for Stormwater Improvements. After FY 2018-19, it is assumed that grants will provide one-half the cost to continue having $500,000 of Other Stormwater Improvement funds allocated each year. $1,186,137 is also programmed for FY 2018-19 for the Stonecrop Drainage project that will be funded by grants and transfers from the Discretionary Sales Tax Fund. Another $23,800 is budgeted in FY 2018-19 for scheduled replacements of equipment. For future scheduled replacements of equipment, $114,000 is planned during FY 2019-20; $340,000 in FY 2020-21; $20,000 in FY 2021-22; $225,000 in FY 2022-23; and $35,000 in FY 2023-24. CML-6 The Parking In-Lieu-Of Fund balances are not appropriated for any additional projects at this time. These monies are collected for the purpose of enhancing the available parking facilities in lieu of the developer providing the minimum additional parking required for the prospective use of the property. Currently, there are no payment agreements in effect that will increase the available balance, so the amount that can be devoted to future parking improvements appears limited. In the Cemetery Trust Fund, there are no projects forecasted at this time. $55,000 is being scheduled each year to paid to the General Fund to partially defray the cost of operations that are accounted for within the Public Facilities operating budget. In the Golf Course, extraordinary efforts to improve the facilities have occurred over the past several years, including a new irrigation system, rebuilding of the greens and replacement of the cart paths. It is expected that these projects and the upgrades that were recently done to the restaurant will have the result of generating more business. Then in the coming years, the Golf Course can begin “unwinding” the internally financed loans that made those improvements possible. As mentioned above, a number of major improvement projects are funded for the Airport in the capital budget using grant and transfers from the DST Fund. Revenues from property rentals have steadily increased and are sufficient to cover the normal operating costs and to repay advances with interest to the DST Fund on loans used toward constructing hangars and to make payments on an interest free advance from the General Fund that was made a number of years ago. For the Building Fund, a vehicle is scheduled to be purchased for use of the additional Building Inspector that will be added in FY 2018-19. Other vehicles and capital equipment have recently been replaced and no additional capital outlays are expected to be necessary. The Fiscal Year 2019-2024 Capital Budget will not depart from the current direction of the City. The Citywide goals will continue to be achieved and accomplished by undertaking the following major programs, projects and activities within the listed goals: Citywide Infrastructure Improvements  Continuation of the street resurfacing program;  Continuation of the sidewalk installation program;  Continuation of improvements to the City-wide storm drainage program.  Continuation of capital improvements at Sebastian Municipal Airport – via partnership with the Florida Department of Transportation (FDOT) Aviat ion Section and with the Federal Aviation Administration (FAA); Governmental Efficiency:  Collection of solid waste services will continue with Waste Management, Inc. This partnership was renewed in May of 2017 until June 30, 2023.  Contracting for services such as landscaping, ditch mowing and janitorial work when such measures are beneficial and affordable; Commitment to the Future:  Updating the Airport Master Plan and continuing the implementation of the Sebastian Municipal Airport Business Plan;  Continuation of the economic development marketing efforts; Environmental Conservation:  Designate funds for improvements that will help to preserve the Indian River Lagoon;  A grant for the development of a Coastal Resiliency Plan has been approved.  Continue efforts to obtain grants; Quality of Life:  Providing ample good quality parks and recreation facilities for the community;  Providing a quality facility for golf;  Partnering with Sebastian Community Redevelopment Agency to initiate additional projects and programs to benefit the Community Redevelopment District. CML-7 COMPARATIVE AND TREND ANALYSIS Through various cost efficiency initiatives (e.g. procurement of grants, restructuring departmental staffing and outsourcing), we have continued programs and funded projects while limiting increases in the property tax rate. These initiatives are still imperative to assuring that the cost of government remains reasonable. General Fund expenditures per capita in Sebastian for several years reflected a period of limited revenues that resulted in rather extreme budget cutting measures, including no employee pay increases, elimination of positions and twelve mandatory unpaid furlough days per year for employees. Spending on maintenance of equipment and infrastructure was also curtailed. Recent years reflected the effort to again offer annual pay raises, spend the necessary funds for normal maintenance and catch up on equipment replacements. Trend information on General Fund expenditures per capita is shown in the table below and in CHART I that follows: Adopted Adopted Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Fiscal Year 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 General Fund Expenditures (in millions)$10.99 $10.59 $9.79 $9.75 $10.30 $11.23 $11.57 $13.41 $12.25 $12.05 Population (1)22,722 22,922 21,929 21,995 22,188 22,296 22,622 23,137 24,192 24,630 Percent Change from Prior Year -0.9%0.9%-4.3%0.3%0.9%0.5%1.5%2.3%4.6%1.8% Expenditures Per Capita $484 $462 $446 $443 $464 $504 $511 $580 $506 $489 Percent Change from Prior Year -7.8%-4.5%-3.4%-0.7%4.7%8.5%1.5%13.3%-12.6%-3.4% (1) Expenditures are matched to Population figures from the prior year for a better comparison. General Fund Expenditures Per Capita CHART I $0 $100 $200 $300 $400 $500 $600 $700 Real DollarsGeneral Fund Expenditures Per Capita CML-8 Another important consideration involves strict attention to personnel costs. The comparison of General Fund personnel costs to total General Fund expenditures for the past several years is shown in the following table and in CHART II. The percentage increases from FY 2008 to FY 2013 are mainly due to overall spending reductions in capital outlays and non-payroll operating accounts. Although furlough days, pay freezes and lay-offs reduced personnel costs for FY 2011 through FY 2015, the early retirement program payouts in FY 2016 caused an increase. This was followed by large contractual expenditures for debris pickup and rebuilding riverfront piers after Hurricane Matthew in 2017 and due to debris pickup in FY 2018 after Hurricane Irma. The increase in personnel costs budgeted in 2019 is due to adding employees in order to continue providing quality services to the public. Total Fiscal General Fund General Fund Year Personnel Costs Expenditures Percentage 2010 Actual $8,534,921 $10,991,875 77.65% 2011 Actual $8,244,295 $10,589,848 77.85% 2012 Actual $7,530,386 $9,785,294 76.96% 2013 Actual $7,421,903 $9,750,950 76.11% 2014 Actual $7,671,004 $10,297,178 74.50% 2015 Actual $7,971,142 $11,229,408 70.98% 2016 Actual $8,527,708 $11,568,292 73.72% 2017 Actual $8,175,533 $13,408,315 60.97% 2018 Estimated $8,918,954 $12,855,069 69.38% 2019 Budget $9,086,967 $12,171,816 74.66% Comparison of General Fund Personnel Costs to Total Expenditures CHART II $0 $5 $10 $15 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019MillionsComparison of General Fund Personnel Costs to Total Expenditures General Fund Personnel Costs General Fund Expenditures A significant factor continuously examined by the administration is full -time employees per thousand in population. Until the increases scheduled in 2019, Sebastian has operated with fewer employees per thousand in population than past years. This is illustrated in Chart III. CHART III 8.10 8.10 7.92 7.60 7.59 7.63 7.02 6.24 6.02 5.72 5.45 5.20 5.14 5.27 5.22 5.25 5.01 5.08 5.54 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Full-time Employees per Thousand Population CML-9 The comparison of General Fund actual unrestricted fund balance to the General Fund total expenditures is illustrated in Chart IV and Chart V. As stated in the adopted financial policies, the General Fund unrestricted fund balance for declared national disasters is targeted at five million dollars ($5,000,000). This target approximates an amount calculated to sustain City operations following such events. The nationally recognized Government Finance Officers Association recommends the unrestricted fund balance be no less than two months of the General Fund regular operating expenditures but experience has shown that this would be inadequate for this City. With expenditures recently resulting from Hurricane Matthew and Hurricane Irma, fund balance has been reduced and the City has yet to recover all the approved reimbursements from the State or FEMA (Federal Emergency Management Agency). Nevertheless, the charts below reflect that the administration has historically maintained a healthy General Fund unrestricted fund balance. Such trends are reliable indicators of the financial stability of a community. CHART IV - 2 4 6 8 10 12 14 16 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019MillionsComparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures Fund Balance Expenditures CHART V 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019PercentagePercentage of General Fund Unrestricted Fund Balance to General Fund Total Expenditures In addition to the five million dollars ($5,000,000) for declared national disasters, the Financial Policies have been expanded to add additional targeted funding amounts. Up to $275,000 is targeted as a Capital Renewal and Replacement Reserve; $370,000 is targeted for Shortfalls in Intergovernmental Revenues; and $350,000 is targeted for Employee Leave Payouts. In any year that generates a surplus of revenue over expenditures, the City Council will determine the amount to be added to each category. CML-10 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 20 17 Estimates of Population, the City’s population is 24,630. This was a 1.8% increase over the prior year. Sebastian has an approximate "build-out" rate of 75%. However, although residential and commercial development for the past several years was at a very slow rate, there are now signs of growth. This has been reflective of economic conditions on a State and Nationwide scale and is not considered a local peculiarity. The Sebastian Community Redevelopment Agency (CRA) experienced an increase in property values this year from $97,801,122 to $102,968,948. Recent infrastructure improvements within the CRA area were expected to improve the area and additional measures are being undertaken. The CRA will continue the Façade, Sign and Landscaping Grant Program to award grants to local businesses and improve the overall ambience of the district. It also has a program to encourage sewer hook-ups within the CRA area and a stormwater plan for this specific area is being followed. The City continues to maintain and improve the properties acquired at the waterfront. The City provides support to several local festivals that provide direct economic benefit to the community. The CRA website http://www.cityofsebastian.org/CRA/ highlights news and information within the CRA district. The City continues to utilize the web site for businesses, www.sebastianbusiness.com and to attract retirees http://www.sebastianretirement.com. The website features information on economic incentives, relocation and business development. The City strives to provide new businesses with information about the community and promote the local Chamber of Commerce. A Budget for economic development is established in the Community Development Department for advertising expenditures focused on attracting enterprises that will create jobs. Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations, since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly sixteen years ago. This designation markedly increased the Department’s ability to prevent and control crime through more effective and efficient delivery of law enforcement services to the community. Primary reasons for seeking accreditation included: the necessity to establish goals and objectives with provisions for periodic updating; constant reevaluation of whether departmental resources are being employed in accordance with agency goals, objectives and mission; constant reevaluation of departmental policies and procedures as documented in the department’s written directive system; to accommodate correction of internal deficiencies and inefficiencies before they become public problems; and the opportunity to reorganize without the appearance of personal attacks. Maintaining accreditation will continue to serve as a yardstick to measure the effectiveness of Sebastian Police Department’s programs and services, augmenting standards and practices agency wide. This arrangement also assisted with determining the effects of personnel changes over the past several years. Standards and performance measurements resulting from the accreditation process will continue to guide both Sebastian Police Department and city administration in alleviating potentially adverse conditions. Transportation The City continues working on a long-term planning, modeling, study, and coordination with the MPO of Indian River County regarding prospective future capital improvements. Some future City funded projects consist of sidewalk construction and road improvements. Due to a State mandate, the City began a program in FY 2015 to replace City signs and bring them into compliance with the State’s specifications. Recognizing the lack of resources allocated in the past for maintaining the roadways, the City increased the millage in FY 2015 and began an annual transfer to the Local Option Gas Tax Fund t o be used for catching up on road resurfacing that had been deferred over a number of years . In FY 2017, the cost of public street lighting that had previously been covere d by in the Local Option Gas Tax Fund budget was switched to the General Fund and that transfer was able to be discontinued. In addition, several major projects to rebuild streets that had not been adequately maintained and had to be rebuilt were funded in the Discretionary Sales Tax Fund budget during the past several years. Monies are budgeted in FY 2019 to perform a professional road condition assessment and document a systematic plan to insure that road resurfacing is completed before conditions require a complete rebuilding. CML-11 Airport The Sebastian Municipal Airport Master Plan serves as the guiding document for airport planning. Consultants have recently updated this valuable document. Numerous infrastructure improvements and economic development projects have been completed, and others in the ‘pipeline,’ will lead to the airport’s economic viability and self-sustaining capability. These include major work on taxiways and additional hangars. The ability to fund these large projects was made possible by grants from the Florida Department of Transportation (FDOT) and Federal Aviation Administration (FAA), combined with a relatively small amount of City matching funds. Sebastian Municipal Airport’s infrastructure is being developed to attract economic d evelopment opportunities in an effort to stimulate the business climate and create jobs in our community. Airport funds continue to be used to market the Administrative Building and the hangar and aircraft maintenance buildings as business incubators. These activities have shown steady incremental progress toward airport self-sustainability, along with complementing the City’s economic development plans. Physical Environment To comprehensively address and implement long-term solutions to community drainage and other stormwater related problems, The City Council established a stormwater utility that levies an annual fee on a per unit/property basis throughout the community. In Fiscal Year 2003-04, the City secured a revenue bond dedicated specifically to large-scale comprehensive stormwater utility improvements. This yielded $5.6 million committed to capital improvement programs that resulted in better drainage flow dynamics citywide. The long-awaited Collier Creek Dredging project was completed utilizing these funds. In FY 2013-14, the revenue bond was refinanced with a lower interest bank note. Until FY 2014-15, the debt service was paid by the Stormwater Fund but it is now being paid from the Discretionary Sales Tax Fund, in order to focus stormwater fees on stormwater operations and improvements. Stormwater maintenance has long been an important issue for City residents and a challenge for the Stormwater Division. In FY 2005-06, the City began outsourcing swale and ditch maintenance work to enable City crews to focus on different stormwater maintenance measures. This action initially helped and drainage complaints were reduced. However in subsequent years, the number of complaints increased and it was realized that additional actions were needed, so a program was initiated to have the contractor also do a city wide cleanout of the ditches on a quarterly cycle. Then the City concluded that equipment used by City crews to clean storm drainage structures needed replacement, so priority was given to the purchase of equipment. When it became apparent that the City needed a better way of tracking complaints and following up to be sure problems were promptly addressed, a special phone line was established and an employee assigned to personally follow-up with a response. In FY 2014-15, the City initiated a two year program to hire a contractor to do a more comprehensive cleanout of the ditch drainage system. The stormwater fee was doubled to $10.00 per ERU (Equivalent Residential Unit) for FY 2018-19 to provide additional revenue to be allocated for major capital projects that have been deferred during past years. To provide better accountability and transparency, m easures have been taken with the FY 2018-19 Budget to account for all stormwater revenues and expenditures directly within the Stormwater Fund, rather through transfers to the General Fund where operation and maintenance cost have been budgeted as a Division within General Fund. Culture and Recreation The City continues with efforts to devote sufficient funding for beautification and landscaping maintenance and improvements throughout the City. The organization remains acutely aware that properly maintaining this infrastructure is a high priority for making the City an attractive location to both work and play. Therefore, attention is given to providing the staffing and equipment necessary to properly maintain street medians, rights-of-way areas and green areas surrounding all existing City facilities. In response to current demands from the public, efforts are made to add or enhance parks and recreation facilities using monies allocated from recreation impact fees. Recreation impact fees are budgeted in FY 2018-19 for standardizing park signage and providing additional recreational facilities. In addition to making these parks and recreation facilities available, the City operates a public Golf Course facility. In recent years , a major project to renovate the Golf Course restaurant was accomplished, the irrigation system was upgraded, the cart paths were replaced and the greens were completely rebuilt. With these improvements, there is an expectation that the Golf Course will attract more customers than it has in the past and be more self-supporting. CML-12 SUMMARY The Proposed Fiscal Year 2018-19 Budget continues to represent the character of a City whose unique identity distinguishes itself from other geographic areas of both Indian River County and throughout the Treasure Coast. There are a lot of numbers, indicators, projections, charts and graphs in this budget document. Rightfully so, being that this budget reflects Sebastian’s vision and focus on improving the quality of life for our citizens, businesses, and visitors respectively. This budget reflects community values, goals, objectives, and ideas. Although major revenue sources had declined over several years,the City is now seeing some increases. Because of good long-term forecasting, the City has maintained spending within the amount of anticipated revenues, while experiencing no outward signs of lowering levels of service. The Fiscal Year 2018-19 Budget supports the City’s sound financial position; continues to enhance our community’s small town atmosphere; encourages conservation initiatives; and is supportive of expanding private/public partnerships and economic development. Earlier this year, the nationally recognized Government Finance Officers Association awarded the Distinguished Budget Presentation Award to the City for its Fiscal Year 2017-18 budget document. This is the fourteenth consecutive year the City has received this honor. This award is the highest form of recognition in governmental budgeting and represents a significant achievement by our City. In closing, we wish to acknowledge the steadfast efforts and dedication of the employees of the City of Sebastian. Throughout the tough economic times of the past years, the organization’s employees stepped up to take on additional work and perform at high levels, making Sebastian a gem along the Treasure Coast region. Sebastian has grown into a marquee community due in large part to these efforts and the leadership of City Council. The community should be proud of its public servants. Special recognition and very personal thanks goes out to the Management Team who assisted the Office of the City Manager and the Administrative Services Department in preparing this year’s budget submission. Department directors contributed invaluably in preparing the budget document. With the hard work and dedication provided by all the employees and the Management Team, we are confident in our ability to provide the same high quality services that the City Council demands and the citizens enjoy over the years to come. Respectfully submitted, CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 BUDGET OVERVIEW 1 This Page Intentionally Left Blank 2 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET COMMUNITY PROFILE General Description The City of Sebastian, Florida is located in Indian River County approximately midway through the east coast of the Florida Peninsula (between Melbourne and Vero Beach) in an area known as the Treasure Coast. It is recognized as the Home of Pelican Island, the first designated wildlife refuge in the United States. The City was first incorporated as the Town of Sebastian in 1924. In the late 1950s General Development Corporation purchased the land from the Mackle family of Miami and began the development of a planned community that is now the City of Sebastian. The City has an estimated population of 24,630 living in an area of approximately 14.6 square miles. The City boasts beautiful well-maintained parks; maintains unobstructed views of the intra-coastal waterway in the Indian River Lagoon along its riverfront district; has a close proximity to Atlantic beaches, has a good number of shops and restaurants; and includes many churches. Several City festivals are celebrated each year, plus there are monthly arts and crafts shows and concerts in the park. City managed services include a well-respected police department, municipal golf course and airport. The City has a central location for automobile traffic with easy access to I-95 and the Florida Turnpike. Education Sebastian is in the Indian River County School District, which is among the highest ranking systems in the State of Florida. The City hosts five public schools: Pelican Island Elementary (PK through Grade 5); Sebastian Elementary (PK through Grade 5); Sebastian Junior High Charter School (Grade 6 through 8); Sebastian River Middle School (Grade 6 through 8); as well as the Sebastian River Senior High School (Grade 9 through 12). Higher education is also available in the Sebastian area. Indian River State College is the area’s main four year college. The main campus is located in Ft. Pierce, with a local campus in Vero Beach. There is also a satellite campus in Sebastian. For those requiring more technical schooling, Florida Institute of Technology (Florida Tech) is located in Melbourne, some 20 miles north of Sebastian. Sixty minutes to the northwest, Orlando hosts a number of colleges and universities offering academic and trade curriculum. Workforce The largest major industry sector in the Sebastian area is Health Care and Social Assistance with 18.0% of the employment, followed by Retail Trade with 16.8% and Accommodation and Food Services with 10.8%. The historical overall unemployment rate for the area over the past ten years and the projected unemployment rate for the next ten years are greater than that of the state of Florida. The August, 2018 unemployment rate was 4.9%, as compared to 3.7% for Florida. According to the Bureau of Economic and Business Research 27.0%of the County’s population holds a bachelor’s degree or higher, the area median age is 51 years and median household income for 2017 was $47,446. The local economy is fueled by retirees and seasonal residents, citrus production and exports, healthcare and related services, residential construction, small service businesses and governmental and educational services. 3 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of June 2018. Number of Establishment Industry/Product Employees School District of Indian River County Government 2,407 Indian River Medical Center Health Care 2,099 Publix Supermarkets Food/Beverage 1,300 Indian River County Government 1,441 Piper Aircraft Manufacturer 995 Wal-Mart Retail 736 Sebastian River Medical Center Health Care 595 John’s Island Residential/Resort 580 Medical Data System Collection Agency 500 City of Vero Beach Government 395 Visiting Nurse Association Health Care 432 Major Employers in Indian River County Source: Indian River County Chamber of Commerce 4 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Population/Growth The City of Sebastian has once again started to show a reasonable level of population growth in the past few years. At this point in its development evolution, the City has an approximate “build-out” rate of 60%. Consequently, the City continues to face challenges relative to growth management, as there is a large potential for it to grow and develop, both in residential and commercially zoned areas of the community. With such dynamics, it can be anticipated that proposals for new commercial and industrial facilities will likely be received in response to population growth. Accordingly, it becomes necessary to continue initiatives to facilitate long-range planning and growth management practices to help reflect and govern Sebastian’s efforts to maintain and support its small town, good quality of life atmosphere. POPULATION PERCENTAGE INCREASE 2009 22,722 -0.88% 2010 22,922 0.88% 2011 21,929 -4.33% 2012 21,995 0.30% 2013 22,188 0.88% 2014 22,622 1.96% 2015 22,296 -1.44% 2016 23,137 3.77% 2017 24,192 4.56% 2018 24,630 1.81% 20,00021,00022,00023,00024,00025,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Population Ye a r City of Sebastian Population 2009 to 2018 Source: University of Florida, Bureau of Economic and Business Research 5 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET The Fiscal Year 2018/19 adopted budget continues to emphasize minimizing expenditures, yet adequately funding the desired level of service. Reducing expenditures continues to be a challenge, as each year becomes more difficult as the budgets have already been kept at a minimum. Despite the State mandated rate increase limitations, the City has exercised many cost cutting techniques over the years to facilitate the adoption of a lower millage rate. Major cost cutting techniques for a number of years included the implementation of Employee Voluntary Early Retirement Incentive Programs, the elimination of positions, furlough days, as well as zero budgets for new positions and minimizing purchases of capital items. With finally seeing increases in taxable property values in the past several years, the City has been able to address deferred maintenance issues, replacement of capital items and the effects of having limited staffing for such a long period. TOTAL BUDGET SUMMARY The annual budget for the City of Sebastian is divided into the following major components, which include all appropriations for the city. The total budget for Fiscal Year 2018/19 is $31,733,380. The major components include the following: Personal Services: This includes all the payroll cost for employees of the City, including overtime, part-time, temporary and all the related employee benefits. The budgeted amount for this fiscal year is $11,153,343. Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $5,030,258. Capital Budget: The Capital budget includes purchases of equipment, facilities and land, plus the construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount in all Funds for this fiscal year is $8,191,493. Debt Service Budget: The debt service budget funds scheduled debt service payments for city’s long- term debts. The budgeted amount for this fiscal year is $733,727. Grants Budget: This includes payments to other individuals or organizations. $40,000 is appropriated in this fiscal year to continue the sign upgrade program within the Community Redevelopment Area. Transfers Budget: These are made between budgeted funds and total $6,071,742 in this fiscal year. Contingency/Reserve: The contingency/reserve appropriations are made up of unappropriated fund balances being increased this year and are available to cover emergency expenses or revenue shortages. The appropriations this fiscal year to increase fund balances total $437,817. The percentages of each component of the total budget are presented in the graph below. Personal Services 35.15% Operating 15.85%Capital 25.81% Debt Service 2.56% Grants 0.13% Transfers 18.95%Reserves 1.55% FY 2018/19 Total Appropriations 6 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS REVENUES: Taxes: Ad Valorem 3,816,814$ -$ -$ -$ -$ 3,816,814$ Sales and Use Taxes - 4,257,800 --- 4,257,800 Utility Service 2,935,950 ---- 2,935,950 Licenses and Permits 143,100 --- 793,300 936,400 Intergovernmental Revenue 2,919,860 1,275,313 - 2,512,317 - 6,707,490 Charges For Services 494,902 --- 1,849,455 2,344,357 Fines and Forfeitures 50,500 1,000 ---51,500 Franchise Fees 1,394,340 ---- 1,394,340 Stormwater Assessment - 1,995,000 --- 1,995,000 Recreation Impact Fees - 163,800 ---163,800 Miscellaneous Revenue 321,350 211,145 900 -43,675 577,070 TOTAL REVENUES 12,076,816 7,904,058 900 2,512,317 2,686,430 25,180,521 Transfers-In (1)95,000 296,534 402,914 5,238,926 38,368 6,071,742 Cash Balances Brought Forward - 481,117 ---481,117 TOTAL REVENUES, BALANCES AND TRANSFERS 12,171,816$ 8,681,709$ 403,814$ 7,751,243$ 2,724,798$ 31,733,380$ EXPENDITURE/EXPENSES: General Government 3,805,222$ -$ -$ 190,000$ -$ 3,995,222$ Public Safety 5,822,382 -- 474,000 791,070 7,087,452 Physical Environment - 2,111,587 - 1,686,137 - 3,797,724 Transportation 1,206,872 119,550 - 5,028,106 424,354 6,778,882 Economic Environment ------ Culture and Recreation 1,219,319 -- 373,000 1,238,495 2,830,814 Debt Service - 243,177 403,659 -86,891 733,727 TOTAL EXPENDITURE/EXPENSES 12,053,795 2,474,314 403,659 7,751,243 2,540,810 25,223,821 Transfers-Out (1)- 5,993,374 --78,368 6,071,742 Increases to Cash Reserves 118,021 214,021 155 - 105,620 437,817 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES 12,171,816$ 8,681,709$ 403,814$ 7,751,243$ 2,724,798$ 31,733,380$ FY 2018/19 BUDGET SUMMARY FOR ALL FUNDS 7 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SUMMARY OF REVENUES Funding available to the city in FY 2018/19 from all sources is estimated at $31,733,380. As illustrated in the graph below, tax revenues make up approximately 34.70% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 21.14% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 7.39% of revenues, and are generated mainly by the enterprise activities of the city. Taxes34.70% Licenses and Permits 2.95% Intergovernment21.14%Charges For Services 7.39% Fines and Forfeitures 0.16% Franchise Fees4.39% Stormwater Fees6.29% RecreationImpact Fee 0.52% Miscellaneous 1.81%Transfers-In 19.13% Cash Forward1.52% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2018/19 The table presented below summarizes changes in FY 2018/19 revenues compared to the FY 2017/18 original budget. Taxes increased 5.6% due to an increase in taxable values, even though the City was able to reduce the millage due to projected increases in special revenue fund revenues. Licenses and Permits have an increase of 18.4% due to higher expectations of permitting activity. Intergovernmental Revenue shows an increase of 13.5%due to additional proceeds expected from grants for Airport projects. Franchise Fees is increased 4.6% due to growth in those receipts. An increase in the Stormwater Assessment resulted in almost doubling that projection and Miscellaneous Revenue is increased 61.4% due to increases in anticipated investment returns and sales of surplus items. Recreation Impact Fee projections were maintained at the same level as recent collections. Transfers-In were increased 48.7% due to additional funds being transferred for capital projects. The Balances Forward decrease is due to using more of the reserve balances in Special Revenue Funds to pay for current year capital projects. Budget Budget Budget Budget Increase % Increase/ FY 2014/15 FY 2015/16 FY 2017/18 FY 2018/19 (Decrease) Decrease Taxes 9,288,334$ 9,799,774 10,421,873 #########588,691$ 5.6% Licenses and Permits 771,950 792,450 790,900 936,400 145,500 18.4% Intergovernmental Revenue 3,048,553 3,379,959 5,909,988 6,707,490 797,502 13.5% Charges For Services 2,073,739 2,081,582 2,235,194 2,344,357 109,163 4.9% Fines and Forfeitures 68,100 66,300 56,000 51,500 (4,500)-8.0% Franchise Fees 1,201,400 1,255,053 1,333,454 1,394,340 60,886 4.6% Stormwater Assessment 1,000,000 985,500 998,000 1,995,000 997,000 99.9% Recreation Impact Fee 246,250 100,000 163,800 163,800 - 0.0% Miscellaneous Revenue 306,928 304,225 357,609 577,070 219,461 61.4% Total Operating revenues 18,005,254$ 18,764,843$ 22,266,818$ 25,180,521$ 2,913,703$ 13.1% Transfers-In 5,515,366 4,648,339 4,082,381 6,071,742 1,989,361 48.7% Balances Forward 561,222 403,343 499,230 481,117 (18,113)-3.6% Total Revenues 24,081,842$ 23,816,525$ 26,848,429$ 31,733,380$ 4,884,951$ 18.2% Total Budgeted Revenue 8 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET The following is an overview and analysis of all the major revenue sources for the city. The overview provides a description of the revenue and the authority to collect such revenue. The analysis provides up to ten years trend for each major revenue source. Taxes Ad Valorem Taxes Florida Statutes provide the authority for municipal governments to adjust their property tax rates. Article 7 of the Florida Constitution allows municipalities to levy property taxes (section 9), creates the homestead exemption (section 6) and exempts motor vehicles (automobiles, boats, and mobile homes) from property taxation (section 1). The value of property is determined by the County Property Appraiser (Florida Statute 192.042). The Property Appraiser assesses each property within the County for that property’s value in its highest and best use. Any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,000 of taxable value. Due to discounts, non-payments and possible Value Adjustment Board changes, it is prudent to budget at less than 100% of assessed property tax revenue. Florida Statute 200.065(2)(a)1 requires cities to budget at least 95% of the certified tax proceeds. In FY 2018/19 the City has budgeted at 96% or $3,814,314 for current ad valorem tax collections. Ad valorem taxes, or property taxes, provide approximately 31.4% of the City’s General Fund revenues. The graphs below illustrate a significant decline in ad valorem revenues and property value until FY 2012/13 and then a sizable recovery since then. The FY 2018/19 property value shows an increase from the previous year final levy due to additions to the tax roll and increases in taxable assessed values. A summary of the City’s millage rates and tax collections since 1998 is located in the schedule section of this document. $0 $1 $2 $3 $4 $5 MillionsCity of Sebastian, Florida Ad Valorem Revenues $0 $500 $1,000 $1,500 $2,000 MillionsCity of Sebastian, FloridaTaxable Property Values 9 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Utility Services Tax Utility Services Tax is a tax levied on purchases of electricity, water, LP gas and natural gas services on customers within the city limits. A rate of 10% of the monthly purchase price is applied for such services. Tax is collected per Florida Statute 166.231 and city Code of Ordinances Sec. 94-26. The majority of the Utility Services Taxes is from the Electric Utility Service Tax. For FY 2018/19, $1,810,000 is estimated to be received from this tax on electric service based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund and they provide 17.8%of General Fund revenues. The graph below illustrates historical and projected collections in Utility Services Tax, which is consumption driven. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 City of Sebastian, Florida Utility Services Tax Communication Service Tax The Communication Service Tax replaced the franchise fee for dealers of communications services (including, but not limited to, phone and cable TV services). The tax in the city is 5.22% of the sales price on all taxable sales of communication services provided within the municipality. The revenue estimated for the FY 2018/19 is $786,000. The revenue estimate is based on trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The Communication Service Tax is recorded in the city’s general fund. Discretionary Sales Tax The discretionary sales tax is the seventh-cent or an additional one-cent sales tax levied by Indian River County. Indian River County voters originally passed the Optional One-cent Sales Tax in March 1989 to be used for infrastructure needs of the County over a fifteen-year period. It was extended in November of 2002 and again in November of 2016, with fifteen-year extensions approved by voter referendums and is now in place until December 31, 2031. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city’s population. The City receives the monthly distribution approximately two months after the retail sales take place. For FY 2018/19, $3,572,500 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The revenues from the Discretionary Sales Tax are recorded in a special revenue fund. 10 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of such costs on ad valorem and other taxes. The graph below illustrates a steady increase in Optional One-Cent Sales Tax from FY 2007. $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 City of Sebastian, Florida Discretionary Sales Tax Local Option Gas Tax The Local Option Gas Tax is a six-cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city’s population and amount of annual transportation-type expenditures. The amounts available for distribution are affected by changes in consumer driving patterns caused by variations in fuel costs and general economic conditions. For FY 2018/19 the revenue is projected to be $740,300. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transportation expenditures, thus reducing the burden of such costs on ad valorem taxes. $0 $200,000 $400,000 $600,000 $800,000 City of Sebastian, Florida Local Option Gas Tax FRANCHISE FEES Franchise fees are paid by utility providers (electricity, solid waste and natural gas) for their use of city streets and property in providing their services. The solid waste and natural gas franchise fee is 6.0% of gross revenue collected. The electric franchise fee is 5.9% of the utility provider’s gross receipts. The majority of the city’s franchise fee revenue is from electric franchise fees. Electric franchise fees have grown along with population over the last few years. FY 2018/19, $1,394,340 is budgeted as franchise fees revenues. 11 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Franchise fee revenues are recorded in the General Fund. The graph below illustrates a slight decline in total franchise fees until 2013 and then a steady rise since that time. $0 $500,000 $1,000,000 $1,500,000 City of Sebastian, Florida Franchise Fees INTERGOVERNMENTAL REVENUES Local Half-Cent Sales Tax Sales Tax, pursuant to Chapter 212 Florida Statutes, are collected by businesses and remitted to the State of Florida. In 1982, the Florida Legislature created the “Local Government Half -Cent Sales Tax Fund” program. The program is administered by the Florida Department of Revenue. Monies in this trust fund are distributed monthly to eligible counties and municipalities. The City receives the monthly distribution approximately two months after the retail sales take place. Each June, the Legislative Committee on Intergovernmental Relations (LCIR) provides a forecast of the estimated sales tax distribution. As part of the Half-Cent Sales Tax program, the Florida Legislature earmarks a percentage of the State sales tax collected in each county for distribution to cities in that county according to a population based formula (Florida Statute 218.61). As a result of legislation (HB 113-A), effective July 1, 2004 the percentage of sales tax revenue allocated for distribution to cities was reduced from 9.653% to 8.814%. Under the legislation, cities were to be “held harmless” by a corresponding increase in Municipal Revenue Sharing. The Local Half-Cent Sales Tax is recorded in the General Fund.The graph below illustrates how collections declined until 2010 but have steadily increased since then. The anticipated revenue for FY 2019 is based on trend analysis and the forecast provided by the Legislative Committee on Intergovernmental Relations (LCIR). The revenue estimate reflects the authorized changes in the State’s sales tax share of the Local Government Half-Cent Sales Tax Program that are incorporated within Chapter 2003-402, L.O.F (Laws of Florida) and Chapter 2003-404, L.O.F. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 City of Sebastian, Florida Local Half-Cent Sales Tax 12 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CHARGES FOR SERVICES Building Department Revenues The Building Department is an enterprise operation of the City. A major part of the Building Department Revenue sources is building permit fees. Building activities are very sensitive to economic changes, and this type of revenues can quickly decline if there is a downturn in the economy. The City experienced a slowdown for several years but increased activity in recent years has resulted in substantial growth in permit fees collections. The graph below reflects this change. Building Department revenues are continuously monitored; any adjustments to reflect economic changes can be made during the budget year, if need be. $0 $200,000 $400,000 $600,000 $800,000 City of Sebastian, Florida Building Permit Fees ASSESSMENT Stormwater Assessment Revenues The City of Sebastian started to assess city residents Stormwater Utility Fees for the purpose of managing the City’s stormwater system in Fiscal Year 2001/02. The fee was based on a single residential ERU in the amount of $4.00 per month, or $48.00 per year (City Ordinance O-01-16, O-04-15, and O-05-16). This revenue source is used to provide a dedicated funding source for the purpose of managing the city’s stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, to regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The revenue estimate is based on actual residential ERU as of August 31st each year. The City increased the fee from $4.00 to $5.00 per month per ERU for FY 2012/2013.Then for FY 2018/2019, in order to increase funding for necessary capital improvements, the fee was increased to $10.00 per month. For the FY 2018/19, the revenue is estimated to be a net amount of $1,995,000. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. The graph below illustrates past and anticipated collections of Stormwater Utility Fees. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 City of Sebastian, Florida Stormwater Utility Fees 13 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, operating departments/divisions (excluding the golf course, airport administration, and building department), and are all supported by the General Fund. The Exhibit S-1 on the following page compares the General Fund departmental expenditure budget for FY 2018/19 to the original expenditure budget for FY 2017/18. The total increase of 1.79% for the General Fund reflects a minor increase in personnel cost, a decline in operating expenditures, an increase in capital outlays and a large reduction in transfers to other funds. Notable changes in appropriations for individual departments are: City Manager increased 7.73% due to increased travel and memberships. City Clerk decreased 8.51% since there is not a County election this year. Audio Visual was consolidated under Management Information Services. Administrative Services went up by 6.02% from wage and benefit increases. Management Information Services increased 101.74% from adding an employee and Audio Visual. Police Administration decreased 5.08% due to a reorganization of the command staff. Police Operations increased 19.06% due to adding four sworn positions. Police Dispatch increased 7.77% from wage and benefit increases. Code Enforcement went up by 5.37% from wage and benefit increases. Roads and Maintenance increased 56.46% from the original 2017/18 budget due to an amendment in the year for street lighting cost, which was previously charged in the Local Option Gas Tax Fund. Stormwater Utility costs are now being accounted for in the Stormwater Revenue Fund. Fleet Management went up by 6.36% from wage and benefit increases. Facilities Maintenance increased 33.34% due adding a Construction Specialist during the year. Leisure Services replaces Parks and Recreation and went up due to adding a Director and three Maintenance Workers. Cemetery increased 22.64% primarily due to budgeting to replace a vehicle. Community Development decreased 6.21% due to eliminating a Parks Administrator position. Non-Departmental increased 7.16% due to liability insurance premiums and allocating funds to an account that may be authorized for additional stormwater improvements. 14 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Exhibit S-1 Appropriation Comparison by Department/Division General Fund FY 18/19 % Org FY 14/15 FY 15/16 FY 16/17 FY 17/18 Adopted Increase Increase Code Description Budget Budget Budget Budget Budget (Decease)(Decrease) 010001 City Council 50,522$ 53,733$ 53,889$ 54,893$ 55,908$ 1,015$ 1.85% 010005 City Manager 257,182 267,702 351,843 276,569 297,939 21,370 7.73% 010009 City Clerk 343,530 328,628 188,919 225,160 206,008 (19,152)-8.51% 010022 Audio Visual -164,502 121,939 134,138 - (134,138)n/a 010010 City Attorney 103,870 101,730 101,720 101,554 104,914 3,360 3.31% 010020 Administrative Services 558,459 490,416 487,476 652,296 691,555 39,259 6.02% 010021 Management Information Services 184,979 204,450 233,201 220,197 444,227 224,030 101.74% 010041 Police Administration 890,607 830,164 724,996 893,551 848,196 (45,355)-5.08% 010043 Police Operations 2,372,752 2,404,754 2,598,252 2,778,265 3,307,720 529,455 19.06% 010047 Police Detective Division 728,334 779,808 794,027 803,619 839,821 36,202 4.50% 010049 Police Dispatch Unit 541,846 566,713 581,361 597,355 643,773 46,418 7.77% 010045 Code Enforcement Division 167,851 178,074 166,499 173,549 182,872 9,323 5.37% 010051 Engineering -- 534,121 418,276 - (418,276)n/a 010052 Roads and Maintenance 845,587 753,038 591,718 615,953 963,710 347,757 56.46% 010053 Stormwater Utility 1,221,517 1,220,617 923,036 926,206 - (926,206)n/a 010054 Fleet Management 211,966 237,152 240,448 228,632 243,162 14,530 6.36% 010056 Facilities Maintenance 306,265 346,824 265,037 314,412 419,225 104,813 33.34% 010057 Leisure Services 937,017 882,432 925,284 926,176 1,219,319 293,143 31.65% 010059 Cemetery 188,657 190,252 147,816 178,423 218,820 40,397 22.64% 010080 Community Development 213,731 198,207 267,729 421,109 394,947 (26,162)-6.21% 010099 Non-Departmental 1,106,055 1,286,981 1,350,972 1,016,936 1,089,700 72,764 7.16% Total General Fund Expenditures 11,230,728$ 11,486,177$ 11,650,283$ 11,957,269$ 12,171,816$ 214,547$ 1.79% Exhibit S-2 compares the General Fund expenditure by category budget for FY 2018/19 with the original expenditures budget for FY 2017/18. Salaries and benefits reflects an increase of 4.31%primarily because of pay and benefit increases scheduled for employees. Employee cost transferred to the Stormwater Fund essentially offset the added cost of employee additions to other General Fund Departments. Operating expenditures decreased 16.72% due primarily to moving the Stormwater Division from General Fund and having them charged directly to the Stormwater Fund. Capital outlay reflects a significant increase in items being funded by General Fund. Transfers to Other Funds have been totally eliminated. Exhibit S-2 General Fund Appropriations by Category % FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Increase Increase By Major Category Actual Budget Budget Budget Budget (Decease)(Decrease) Salaries and Benefits 7,972,462$ 8,157,482$ 8,028,832$ 8,711,830$ 9,086,967$ 375,137$ 4.31% Operating Expenditures 2,562,509 2,774,797 3,138,526 3,200,439 2,665,328 (535,111)$ -16.72% Capital Outlays 346,166 206,098 157,925 45,000 301,500 256,500$ 570.00% Transfers to Other Funds 349,590 347,800 325,000 ---$ n/a Total 11,230,728$ 11,486,177$ 11,650,283$ 11,957,269$ 12,053,795$ 96,526$ 0.81% 15 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Exhibit S-3 compares the total expenditure budget by fund for FY 2018/19 to the original expenditure budget for FY 2017/18. It shows expenditures only and does not include increases to reserves. Exhibit S-3 Total Budget Comparison by Fund FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Actual Actual Budgeted Budgeted Budgeted % Expenditures/ Expenditures/ Expenditures/ Expenditures/ Expenditures/ Increase Increase Fund name Expenses Expenses Expenses Expenses Expenses (Decease)(Decrease) General Fund (1)11,229,408$ 11,568,292$ 12,134,654$ 11,957,269$ 12,053,795$ 96,526$ 0.81% Special Revenue Funds Local Option Gas Tax (2)599,858 901,572 1,087,738 793,548 863,827 70,279 8.86% Discretionary Sales Tax (3)3,528,171 2,785,073 4,308,141 2,419,637 3,368,137 948,500 39.20% Riverfront CRA (4)267,636 366,718 371,587 317,192 501,885 184,693 58.23% Parking In-Lieu-Of 2,800 62 ----n/a Recreation Impact Fee (5)109,959 32,399 275,000 455,000 383,000 (72,000)-15.82% Stormwater Utility (6)1,033,251 920,199 1,160,000 1,117,988 3,295,839 2,177,851 194.80% Law Enforcement Forfeiture Fund 29,087 17,096 ----n/a Debt Service Funds Discretionary Sales Surtax 1,029,307 1,384,661 710,554 ---n/a Stormwater Utility Revenue Bonds 438,809 400,498 403,132 404,078 403,659 (419) -0.10% Capital Project Funds (7)3,567,037 3,498,000 3,417,882 5,360,107 7,751,243 2,391,136 44.61% Enterprise Funds Golf Course Fund (8)1,298,554 1,693,832 1,519,603 1,347,898 1,333,254 (14,644)-1.09% Airport Fund 321,921 639,639 427,402 497,456 494,854 (2,602)-0.52% Building Department (9)693,340 716,461 785,696 607,723 791,070 183,347 30.17% Total All Funds 24,149,138$ 24,924,502$ 26,601,389$ 25,277,896$ 31,240,563$ 5,962,667$ 23.59% (1)General Fund reflects increases to employee pay and benefits and added positions, which are almost entirely offset by eliminating by moving stormwater expenditures to the Stormwater Fund. (2)Local Option Gas Tax road resurfacing projects have been increased. (3)Discretionary Sales Tax spending increased because of substantial funding allocated to construction of a new public works facility and providing grant matching funds toward large Airport projects. (4)Riverfront CRA increased due to moving landscaping costs in that area from the General Fund. (5)Recreation Impact Fee decreased because less funding was scheduled for projects than last year. (6)Stormwater Utility increased because stormwater expenditures were moved from General Fund. (7)Capital Project Funds increased due to the large amounts allocated for the public works facility an d for matching funds on Airport grants. (8)Golf Course Fund decreased because of less being allocated for maintenance and repairs. (9)Airport Fund decreased because a separate Airport Director position has not been budgeted. (10)Building Department increased due to adding expenses for the new Fire Marshall function and an additional Building Inspector position. 16 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FUND BALANCE COMPARISON AND PROJECTED CHANGES The City of Sebastian uses fund accounting to track revenues and expenditures. Fund Balance represents the equity (assets minus liabilities) of each fund. Exhibit S-4 compares the actual fund balance and projected fund balance change for each individual fund. Exhibit S-4 Balance Balance Balance Projected Percentage 9/30/2016 9/30/2017 9/30/2018 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2019 Prior Year General Fund (1)5,811,428 4,507,146 6,165,969 12,171,816 (12,053,795) 6,283,990 1.9% Special Revenue Funds Local Option Gas Tax (2)363,900 211,004 142,894 757,359 (863,827) 36,426 -74.5% Discretionary Sales Tax (3)2,709,105 2,643,877 2,751,089 3,635,607 (3,368,137) 3,018,559 9.7% Riverfront CRA (4)458,053 540,748 177,621 431,710 (501,885) 107,446 -39.5% Parking In-Lieu-Of Fund (5)72,975 39,893 54,097 406 0 54,503 0.8% Recreation Impact Fee (6) 904,892 955,251 601,883 174,228 (383,000) 393,111 -34.7% Stormwater Utility Fee Fund (7)374,556 266,603 396,409 3,200,137 (3,295,839) 300,707 -24.1% Law Enforcement Forfeiture Fund 36,694 49,226 44,019 1,145 0 45,164 2.6% Debt Service Funds Discretionary Sales Tax Bonds 356,036 0 0 0 0 0 n/a Stormwater Utility Revenue Bonds 168,436 170,357 173,498 404,692 (401,274) 176,916 2.0% Capital Project Funds (8) General Capital Project 0 0 539,000 (539,000)0 n/a Capital Improvements 0 0 883,000 (883,000)0 n/a Transportation Improvements 0 0 2,251,970 (2,251,970)0 n/a Stormwater Improvements 0 0 1,686,137 (1,686,137)0 n/a Airport Improvements 0 2,391,136 (2,391,136)0 n/a Enterprise Funds Golf Course Revenue Fund (9)(215,160) (411,060) (594,794) 1,378,254 (1,378,254) (594,794) 0.0% Airport Fund (10)(58,097) 8,115 (38,111) 621,876 (566,054) 17,711 146.5% Building Department (11) 730,999 602,750 779,066 840,868 (791,070) 828,864 6.4% Total All Funds 11,713,817 9,583,910 10,653,640 31,369,341 (31,354,378) 10,668,603 0.1% FUND BALANCE COMPARISON AND PROJECTED CHANGES Change in Fund Balance (1)General Fund projected fund balance is projected to increase but that difference may be allocated by the City Council to fund additional stormwater improvements. Ad valorem taxes were based on a 3.1514 millage, which is less than the 3.4000 levied last year. (2)Almost all the available balances in the Local Option Gas Tax Fund are being allocated to road resurfacing. (3)Discretionary Sales Tax projected fund balance will be decreased from spending on the Public Works Compound and may be further decreased should the City undertake large expenditures on repair or replacement of seawalls. (4)With landscaping moved back from General Fund, Riverfront CRA is not expected to increase fund balance or have substantial resources to initiate beneficial improvements. (5)The Parking In-Lieu-Of Fee has no planned expenditures and there are no outstanding agreements currently active. (6)Recreation Impact Fee projected fund balance decreases due to budgeted construction projects. (7)Stormwater Utility Fee Fund revenues will be used for all operational expenses and for additional capital improvements that are expected to be done in concert with grant funding. (8)Capital Project Fund projected receipts are equal to amounts projected to be spent. (9)Golf Course Fund shows anticipated revenues will equal expenses for FY 2019. (10)Airport Fund’s projected revenues are expected to exceed expenses in FY 2019. (11)Building Department Fund continues to record revenues in excess of expenses and is accumulating reserves to dampen the effects of any future economic slowdowns. 17 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONNEL SUMMARY BY DEPARTMENT/DIVISION As with any service organization, personnel costs are a significant part of the total operating budget of the city. For FY 2018/19, total personnel costs are approximately 68.8%of the city’s budgeted operating expenses. Exhibit S-5 provides a comparison of staffing levels in recent years. Exhibit S-5 FULL AND PART-TIME POSITIONS Department/Division F/T P/T F/T P/T F/T P/T F/T P/T F/T P/T F/T P/T City Council 05 0 5 0 5 0 505 0 5 City Manager 2.5 0 2.5 0 3 0 2 020 2 0 City Clerk 34 3 0 2 1 2 121 2 1 City Attorney 00 0 0 0 0 0 000 0 0 Administrative Services 52 4 2 5 1 6 160 6 0 Mgmt Information Svcs 20 2 0 2 0 2 033 4 2 Audio Visual 00 1 5 1 3 1 400 0 0 Leisure Services 11 18 10 18 9 18 9 16 8 17 12 18 Community Development 20 2 0 3 0 5 050 4 0 Police Administration 81 8 1 7 1 8 181 7 2 Police Operations 27 0 27 0 28 0 28 2 29 1 34 0 Police Detectives 7 10 7 10 7 10 7 10 7 11 7 10 Police Dispatch 10 0 10 0 10 0 10 0 10 0 10 0 Code Enforcement 30 3 0 3 0 3 030 3 0 Engineering 00 0 0 3 0 2 000 0 0 Roads & Maintenance 9 0 9 0 8.5 0 7.5 2 7.5 0 9.5 0 Fleet Management 3.5 0 3.5 0 3.5 0 3.5 0 3.5 0 3.5 0 Facilities Maintenance 34 3 1 2 1 2 030 3 0 Cemetery 20 2 0 1 1 2 020 2 0 GENERAL FUND TOTALS 98 44 97 42 98 41 100 42 99 39 109 38 Stormwater Utility 12 0 12 0809013 1 14 1 Golf Course Administration 2 5 2 6 2 6 2 6 2 5 2 4 Golf Course Carts 0 16 0 16 0 16 0 16 0 14 0 14 Golf Course Total 2 21 2 22 2 22 2 22 2 19 2 18 Airport 10 1 0 3 0 3 030 2 0 Building Department 50 5 0 5 1 5 160 7 1 SUB-TOTALS 118 65 117 64 116 64 119 65 123 59 134 58 TOTAL POSITIONS FULL-TIME POSITIONS 149.00 Budget Budget FY 2015/2016 181 Budget FY 2017/2018 184 151.50 FY 2014/2015 Budget FY 2016/2017 180 148.00 183 150.50 FY 2017/2018 Amended Budget 182 152.50 Budget FY 2018/2019 192 163.00 18 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET The FY 2018/19 budget reflects a total authorization of 163.0 full-time equivalent (FTE) positions to serve an estimated population of 24,630. This is a staffing ratio of 6.62 FTE’s per 1,000 population. From the chart and graph below, the trend for the past few years is illustrated. With the additions made this year, the number of full-time equivalents is back to within the historic range. It is expected these levels will continue in future years providing any extreme economic growth or downturn is experienced. Number of FTE Year FTE Population Per Thousand FY 2010 154.50 22,722 6.7996 FY 2011 150.50 22,922 6.5657 FY 2012 140.00 21,929 6.3842 FY 2013 142.00 21,995 6.4560 FY 2014 146.50 22,188 6.6027 FY 2015 150.50 22,622 6.6528 FY 2016 149.00 22,296 6.6828 FY 2017 148.00 23,137 6.3967 FY 2018 151.50 24,192 6.2624 FY 2019 163.00 24,630 6.6179 5.5 6.0 6.5 7.0 7.5 Authorized Staffing Full-time Equivalent Per 1000 population 10-Year Fiscal History 19 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET DEBT OBLIGATIONS Debt Limits Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the City Council has established the following debt service level policy as part of the city’s financial policy to ensure future flexibility. Type of Debts Limits Actual as of 9/30/18 General Obligation debt 5% of the assessed valuation of 0% taxable property Maturity to 15 years General Fund Debt Expense 8% of the General Fund 0% expenditure budget Variable Rate Debt 15% of the total debt outstanding 0% “Pay As You Go” Financing Amount is less than $150,000 None Maturity to 10 years Debt Outstanding The following table lists the city’s debt obligations and commitments as of September 30, 20 18. Each of the two long-term notes include a covenant pledging special revenues. There is no outstanding debt related to the General Fund and the city has no variable rate debt.The Stormwater Bank Note was used to refund a bond issue that initially held an insured rating of AAA. The Paving Improvements Note was used to refund another Bank Note with less desirable terms. The Golf Cart Lease Purchase was used to acquire a new fleet of golf carts. Initial Principal Initial Principal Remaining Interest Final Bond Rating/ Security Debt Description Amount 9/30/2018 Rate Maturity Insurer Pledge Stormwater Utility Revenue Bank Notes 2014 $5,630,000 $1,912,000 2% to 4.2%2022 AAA/MBIA Stormwater Utility Fees Paving Improvements Promissory Notes 2012 $2,296,000 $1,263,000 1.94%2023 N/A Local Option Gas Tax Golf Cart 60 Month Lease Purchase 2017 $313,152 $206,167 3.49%2022 N/A N/A Effects on Current Operations Although stormwater utility fees are pledged to the Stormwater Utility Revenue Notes, the annual debt service is currently being paid from discretionary sales tax revenues. This is a legitimate use of those revenues and helps toward enabling stormwater utility fees to be applied to operational and current capital improvement needs of the utility without being encumbered by the debt service payments. Local option gas tax revenues are used to pay the debt service on the Paving Improvements Promissory Notes, which is an allowed use of those funds, since the debt pertains to improvements to the City’s transportation system. Clearly, with the priority that must be given to those debt service payments, the net revenues available for capital purchases and/or operating expenditures on the transportation system is reduced. Payments on the Lease Purchase of the golf carts effects the net income from operations but also insures a well-maintained fleet that is essential to insuring a pleasing golfing experience for the customers. 20 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 POLICIES 21 This Page Intentionally Left Blank 22 MISSION STATEMENT City of Sebastian elected officials, volunteer board and advisory committee members, and all employees are committed to making Sebastian the most desirable city in the State of Florida to live, for businesses to flourish and visitors to enjoy. Sebastian will become known as a city that superbly manages and develops its human, natural and financial resources such that it is consistently able to provide and improve upon its reputation as a highly attractive and safe community with enviable business and recreational opportunities. We will achieve this mission by implementing the following strategies that build on excellent work already begun: Ensure that all employees, volunteers and advisory board members fully understand and will work toward the achievement of the mission. Determine, through citizen committees, workshops and surveys, the most important stated and unstated needs and expectations of the majority of our residents. Concurrently, seek to assess both internal and external attitudes toward all major City sponsored programs designed to meet those needs and expectations. Continually assess the City’s recreational and cultural activities and work to provide an optimal mix that satisfies our residents. Develop a Growth Management plan that recognizes the City’s current and future growth needs. Continue to improve the budgeting process so that all human, natural and financial resources are allocated and all capital improvements are developed and implemented consistent with this mission. Design and implement an employee recruitment, training and development plan that finds, trains, develops and retains people with the skills and talents needed to achieve the City’s mission. Develop and promulgate an Economic Development Policy that will entice commercial enterprises to Sebastian, thereby strengthening and expanding the City’s financial resources. Continue to improve methods of communicating information to residents. Each Department of the City of Sebastian will develop and accept responsibility for specific action steps designed to achieve its portion of the mission. The City will review its mission statement annually and measure its progress periodically based on completion of specific goals set forth in the annual budgeting process. The final measure of success will be realization of the City of Sebastian’s mission. 23 City of Sebastian,Florida Financial Policies City of Sebastian’s financial policies set forth the basic framework for overall fiscal planning and management and set forth guidelines for both current activities and long-range planning.These policies are reviewed annually to assure the highest standards of fiscal management and were formally adopted by the City Council at a public meeting on September 17, 2018. The City Manager and the Management Team has the primary role of reviewing financial actions and providing guidance on financial issues to the City Council. I. Overall Goals The overall financial goals underlying these policies are: 1. Fiscal Conservatism: To ensure the city is in a solid financial condition at all times. This can be defined as: A.Cash Solvency –the ability to pay bills B.Budgetary Solvency – the ability to balance the budget C.Long Term Solvency –the ability to pay future costs D.Service Level Solvency –the ability to provide needed and desired services 2. Flexibility: To ensure that the city is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. 3. Comply with All Statutory Requirements: As set forth by the State of Florida and the City ordinances. 4. Adherence to the highest Accounting and Management Practices: As set by the Government Finance Officers’ Association standards for financial reporting and budgeting, the Government Accounting Standards Board and other professional standards. II.Operating Budget Policies The City Administrative Services Department, with support and general direction from the City Manager, coordinates the budget process. The formal budgeting process begins in March and ends in September and provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by City departments, outside agencies, current rate structures, historical data and statistical trends. A.Budget Process The development of the budget is guided by the following budget policies: 1. A budget calendar will be designed each year to provide a framework within which the interactions necessary to formulate a sound budget could occur and ensure that the City complies with State legal mandates. 2. The budget must be balanced for all funds. Total revenues and other available funds must equal total estimated expenditures for each fund (Section 166.241 Florida Statutes requires all budgets to be balanced). 3. All operating funds are subject to the annual budget process and reflected in the budget document. 4. The enterprise operations of the City are intended to be self-supporting; i.e., current revenues will cover current expenditures, including debt service. An administrative service fee will be paid to the General Fund by each enterprise fund. This assessment will be calculated based upon a percentage (ratio of both the number of full-time equivalent employees of the enterprise fund/total number of full-time equivalent employees of the City and ratio of the operating budget of the enterprise funds/total operating budget of the City) of total budgeted General Fund administration expenditures (includes City Council, City Manager, City Attorney, City Clerk, Administrative Services, Management Information Systems, Community Development and Facilities Maintenance). A 2.5 percent administrative service fee will be assessed by the General Fund against the Community Redevelopment Agency (CRA) Fund of the city. This assessment will be based on the total tax increment revenue estimate of the CRA Fund and will be used to reimburse the General Fund for the administrative support services provided to the CRA fund. 24 City of Sebastian, Florida Financial Policies 5.Pursuant to Ordinance 05-16, stormwater utility fees can be utilized to fund stormwater operations, in addition to capital improvements. In the past, stormwater operations were accounted for in the General Fund and partially reimbursed with transfers from the Stormwater Fund. Beginning with the FY 2019 Budget, stormwater operating expenditures will be directly accounted for within the Stormwater Fund in order to better disclose how the fees are being used. 6.In no event will the City of Sebastian levy ad valorem taxes against real property and tangible personal property in excess of 10 mills, except for voted levies (Section 200.081 of Florida Statutes places this millage limitation on all Florida municipalities.) 7.The City will budget 96 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes (Section 200.065 of Florida Statutes states that each taxing authority shall utilize not less than 95 percent of the taxable value.) 8.Deferred compensation retirement programs for employees other than police officers will be fully funded on each payday at 9% of the wages paid. The defined benefit pension plan for police officers will be funded in accordance with the required annual contribution calculated by an independent actuary but no less than 14.6% of the covered payroll. 9.The City will coordinate development of the capital improvement budget with the development of the annual operating budget. Each item included in the capital improvement budget is reviewed for its impact on the operating budget. The review quantifies four main factors, which are maintenance costs, improved efficiency, reduction in liability exposure and savings from taking replaced items out of service. Other considerations include the expectation of generating additional revenue, changes in personnel requirements and consistency with the City’s Comprehensive Plan. B.Basis of Budgeting The basis of budgeting for governmental funds (General, Special Revenue, Debt Service Funds, and Capital Project funds) shall be prepared on a modified accrual basis of accounting. This means unpaid financial obligations, such as outstanding purchase orders, are immediately reflected as encumbrances when the cost is estimated, although the items may not have been received. However, in most cases revenue is recognized only after it is measurable and actually available. The budgets for the proprietary funds – Golf Course, Airport and Building Department – are prepared using the accrual basis of accounting. Proprietary funds also recognize expenses as encumbered when a commitment is made (e.g., through a purchase order). Revenues, on the other hand, are recognized when obligated to the City. Purchase orders for goods and services received prior to the end of the current fiscal year will be eligible for payment immediately following the close of the fiscal year. Encumbrances for all other purchases, excluding the capital projects funds purchases, will automatically lapse. The Comprehensive Annual Financial Report (CAFR) presents the status of the City’s finances on the basis of Generally Accepted Accounting Principles (GAAP). Since FY 2001, the CAFR has been prepared in compliance with Governmental Accounting Standards Board (GASB) Statement 34 requirements. The CAFR shows fund expenditures and revenues on both a GAAP basis and budget basis for comparison purposes. In most cases, this conforms to the way the City prepares its budget with the following exceptions: 1.Principal payments on long-term debt within the enterprise funds are applied to the outstanding liability on a GAAP basis as opposed to being expended when paid on a budget basis. 2.Capital outlay within the proprietary funds are recorded as assets on a GAAP basis and expended on a budget basis. 3.Depreciation expense is not budgeted. 4.Inventory is expensed at the time it is used. 5.Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees on a GAAP basis as opposed to being expended when paid on a budget basis. 25 City of Sebastian, Florida Financial Policies C.Guidelines The Comprehensive Annual Financial Report (CAFR) presents the status of the City’s finances on a basis consistent with Generally Accepted Accounting Principles (GAAP) (i.e., a statement of net assets and statement of activities are presented on an accrual basis of accounting, including governmental funds, major governmental and proprietary funds are identified, governmental funds use the modified accrual basis of accounting, while the proprietary and trust funds use the accrual basis of accounting.) In order to provide a meaningful comparison of actual results to the final budget, the CAFR presents the City’s operations on a GAAP basis and also shows fund revenue and expenditures on a budget basis for the General, Special Revenue, and Debt Service funds. Current revenues shall be sufficient to support current expenditures. The Administrative Services Department will monitor each fund and make timely budgetary recommendations and adjustments to be sure no expenditures are in excess of appropriations at fiscal year end, which is not permitted under Florida State Statutes. The budget process and format shall be performance-based and focus on goals, objectives, programs, and performance indicators. The budget will provide adequate funding for maintenance and replacement of capital plant and equipment. D.Budget Amendment 1.Changes to total fund appropriations and uses of contingency appropriations may only be approved by the City Council. 2.Shifts in appropriations within fund totals may be done administratively on the authority of the City Manager. In most cases the City Manager will request City Council’s approval, since any significant item prompting the change will usually go to the City Council (e.g., award of contract, additions to staff, contract change order). Procedures for transfers between appropriations and delegation of budget responsibility will be set by the City Manager. 3.A Budgetary Control System will be maintained to ensure compliance with the budget. Monthly operating statements are provided to all Department Heads and Quarterly budget status reports will be provided to the Citizen’s Budget Review Board and the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. E.Planning The City will annually prepare and distribute to departments and the City Council a Five-Year Forecast for the period beyond the next fiscal year. The forecast will include estimated revenues, operating costs and future capital improvements included in the capital improvement plan, as well as projected fund balances. III.Revenue Policies A.Revenue Projections The City shall estimate its annual revenues by objective and analytical processes. The City shall maintain a diversified and stable revenue system to the extent provided by law to insulate it from short-term fluctuations in any one revenue source. B.User Fees The City shall recalculate on an annual basis the full cost of selected activities currently supported by user fees and charges to identify the impact of inflation and other cost increases. The City shall set fees and user charges for the Golf Course and Building Enterprise Funds at a level that fully supports the total direct and indirect costs of their respective operations, including any debt service and depreciation. 26 City of Sebastian, Florida Financial Policies IV. Performance Measurement Policies A.Establishing Performance Requirements Annually, each department shall develop departmental performance measures that correspond with the department programs and file them with the City Manager’s Office. Goals should be related to core services of the department and should reflect stakeholder needs. The measures should be of a mix of different types, including effectiveness, efficiency, demand and workload. Measures should have sufficiently aggressive “stretch” goals to ensure continuous improvement. Workload –Measures the quantity of activity for a department (e.g., number of calls responded to). Demand –Measures the amount of service opportunities (e.g.. total number of calls). Efficiency –Measures the relationship between output and service cost (e.g., average cost of the response to a service call). Effectiveness –Measures the impact of an activity (e.g., percent of people who feel safe). Department Directors shall establish performance measures for each program within their department. These must be linked to the department wide goals and objectives being supported. Systematic and cost effective methodologies must also be developed to monitor and project the established performance measures. Supervisors shall insure that fair, objective and aggressive performance measures are identified for each employee or work group that directly supports program goals and objectives and that an evaluation of the success in accomplishing departmental measures are part of the employee’s annual performance review. B.Reporting Performance Quarterly summaries of progress on goals and objectives and departmental performance measures will be provided to the Chief Financial Officer for publishing in the City Council’s Quarterly Budget to Actual Report. V.Investment Policies A.Investment Management The City Administrative Services Department shall perform a cash flow analysis of all funds on a regular basis. Disbursement, collection, and deposit of all funds will be scheduled to insure optimum cash availability. When permitted by law, the City shall pool cash from each respective fund for investment purposes. The City’s Chief Financial Officer shall select and manage all City investments. Investments shall always be made with the priority focused on achieving safety, liquidity and optimal return of the investments. Further detail on allowed investments is contained in a separately published investment policy. B.Investment Analysis The City’s Chief Financial Officer shall review its investment policies established for investing surplus funds to account for changes in legislation and market conditions on a regular basis. The City’s Chief Financial Officer shall prepare quarterly investment portfolio reports containing information on the securities being held and the returns of each investment category. The City’s Chief Financial Officer shall meet and discuss any changes in investment strategies or differences in investment holdings with an Investment Committee consisting of the City’s Chief Financial Officer, the City Manager and a third person selected by the City Manager. 27 City of Sebastian, Florida Financial Policies VI. Capital Improvement Program Policies A.Capital Improvement Plan The City shall adopt an annual Capital Budget based on the Capital Improvement Plan and make all capital improvements in accordance with it. Future capital improvement expenditures necessitated by changes in population, real estate development, or in economic base will be calculated and included in the capital improvement plan projections. The City will determine and use the most prudent financial methods for acquisition of capital improvement projects based upon market conditions at the time of acquisition. Capital Replacement Programs – The City shall forecast capital replacement and maintenance needs for at least five-year periods beyond the budget year and update this projection each year. From this, a maintenance and replacement schedule shall be developed and implemented. Funding for capital replacement may be obtained through excess year-end surpluses as identified in the Use of Surplus Policies. Maintenance programs shall be paid for on a pay-as-you-go basis. The City will determine and use the most prudent financial methods for acquisition of capital equipment, based upon market conditions at the time of acquisition. B.Definition Capital improvements include streets, buildings, building improvements, park expansions/improvements, new parks, airport runways, infrastructure improvements, and acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $750 and last at least five years (with the exception of computer software if $5,000 or greater). For accounting purposes, these lesser cost capital items are often included, in order to easily reconcile the initial year with the capital accounts budgeted in that year’s Operating Budget. Significant allocations to some programs that do not meet the definition of capital items may also be reflected in the Program in order to present the complete financial plan, although they may ultimately be accounted for as operating expenditures. C.Alignments The City shall coordinate the development of the Capital Improvement Program plan with the development of the Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital Improvement Element. Future operating expenditures and revenues associated with new capital improvements will be projected and included in the Capital Improvement Program Forecasts. D.Project Approvals Capital projects submitted for approval must be justified in terms of how the project supports the achievement of the City’s strategic priorities. The originating department of the capital improvement project will identify the estimated costs and impacts on revenue and operating costs for each capital project proposal. Projects are prioritized and approved based on the relevancy of the project to the City’s strategic plan and the impact on the end stakeholder(s). E.Maintenance The City shall maintain all capital assets at a level adequate to protect the City’s capital investment and minimize future maintenance and replacement costs. F.Physical Inventory An annual physical inventory will be conducted to ensure that all capital assets listed in the City’s financial system are accounted for, and that sufficient internal control over capital items is exercised. Further detail on capital purchases and dispositions is detailed in a separately published policy. 28 City of Sebastian, Florida Financial Policies VII. Debt Management Policies A.Market Review The City’s Chief Financial Officer, in conjunction with the Financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a present value savings of at least three percent (3%) over the life of the respective issue should be attained. B.Debt Financing for Capital Assets 1. Short-term Borrowing Short-term borrowing or lease/purchase contracts should only be considered for financing major operating capital equipment when the City’s Chief Financial Officer, along with the City’s Financial Consultant, determines that this is in the City’s best financial interest. Lease/purchase decisions should have the concurrence of the appropriate department/division head and should consider the net cost after factoring in anticipated maintenance expenditures. 2. Issuance of Long-term Debt When the City finances capital projects or purchases by issuing long-term debt, it shall amortize the debt over a term not to exceed the average useful life of the project(s) financed. Financing utilizing bank notes will be preferred to avoid the higher issuance cost typically incurred with bonded debt. Except in the most unusual instances, the City will seek competitive bids to assure it selects the financial institution with the most advantageous terms. If General Obligation Bonds are issued, the City’s goal will be to limit the maturity to fifteen (15) ye ars. When possible, the City shall use a special assessment or self-supporting financing instead of general obligation bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed. C.Debt Service Levels Annual General Fund debt service expense, if any, will be limited to eight percent (8%) of the General Fund expenditures budget. The City will limit its total outstanding General Obligation debt, if any, to five percent (5%) of the assessed valuation of taxable property. The City will limit the amount of Variable Rate debt to fifteen percent (15%) of the total debt outstanding. D.Bond Ratings and Full Disclosure The City recognizes the importance of favorable bond ratings by the various rating agencies. Bond ratings will be obtained when bonds are issued and will be regularly updated for the term of the issue. The City’s Chief Financial Officer, along with the Financial Consultant, shall periodically review possible actions to maintain or improve its bond ratings and shall maintain good communications with bond rating agencies and its bond insurers about its financial condition. The City’s Chief Financial Officer shall coordinate all communications to ensure a professional and factual response to any inquiries. The City shall follow a policy of “full disclosure” in its Comprehensive Annual Financial Report and bond prospectuses. The City’s Chief Financial Officer shall assure that all legally required filings are made in regard to outstanding financings. 29 City of Sebastian, Florida Financial Policies E.Decision Making and Analysis The City’s strategic planning and budgeting decisions are based on a number of processes currently in place. The specific tools used are: Citizen Advisory Boards – (e.g., Citizens Budget Review Board) are teams made up of Residents and City staff to address specific concerns and provide direction and feedback; Master Planning – Specific functions and processes are included in written plans, such as the Comprehensive Plan, Stormwater Master Plan, Community Redevelopment Agency Master Plan and the Airport Master Plan; Fiscal Impact Model – Allocation methodology that quantifies average and marginal revenues and the costs of new development by land use type; Revenue Forecasting Model –Statistical time series analysis and tracking model of major revenue sources; Performance Measurement System –Quarterly performance evaluations and reports; Capital Budgeting Tools – Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and Return on Investment (ROI) Analysis; Five-Year Financial Plan – Multi-year forecasting of revenues and expenditures beyond the next budget year for all major City funds; Ten-Year Fleet Replacement Program – Equipment maintenance and replacement schedule covering the useful life of all vehicle classes; Ten-Year Equipment and Maintenance Program - maintenance and replacement schedule covering the useful life of all equipment, other than vehicles; Financial Trend Monitoring System –Systematic analysis of major financial indicators; VIII. Fund Balance Policies On an annual basis, after the year-end audit has been completed, but no later than April 1, the City’s Chief Financial Officer shall update schedules of all fund surpluses and deficits, with projections of reserve requirements and any plan for the use of any excess surplus for the current year in accordance with the Financial Balance Policies and Use of Surplus Policies. This will be reviewed to ensure compliance with stated and adopted policies, but also to analyze the total reserve and surplus picture to ensure that the policies as adopted do not inadvertently create adverse effects. The City’s Chief Financial Officer shall provide recommendations to the City Manager for any changes to the Fund Balance Policies and Use of Surplus Policies based on needs identified in this analysis. A. General Fund uncommitted and unassigned fund balances will be maintained at a target amount of five million dollars ($5,000,000) for declared natural disasters. This approximates an amount calculated to sustain City operations in the aftermath of unforeseen or emergency events, such as hurricanes declared to be natural disasters. Key assumptions of this calculation are: a.That damage to City-owned and private property will amount to a loss of no greater than 30% in overall property values; b.That the damage occurs after the maximum proposed millage is established for the next fiscal year, resulting in up to a year’s delay before there is the option of increasing property tax revenues; c.Property taxes, franchise fees, utility service taxes and other revenues will decline; d.There would be significant public safety and public works employee overtime; large outlays for debris removal; plus expenditures for repairing and replacing City facilities; e.Reimbursements from insurance claims will occur within six months and FEMA claims will occur within a year; 30 City of Sebastian, Florida Financial Policies B. In addition, the City shall assign any General Fund operating surplus for the fiscal year (revenues in excess of expenditures) to restore the Capital Renewal and Replacement Reserve to a balance no greater than $275,000. This Reserve is assigned for the purpose of allowing the City Manager to immediately proceed with repairing or replacing essential equipment or facilities in instances where those items have not been budgeted. Such expenditures shall be governed by the purchasing thresholds set by City Code Section 2-10. The necessary budget adjustments for these items shall be reported to and approved by the City Council along with the next Quarterly Financial Report. Should the City Manager determine that it is necessary to use these balances toward Enterprise Fund expenses, those transactions shall be recorded as loans. C. Consideration shall also be given to establishing extra cushions for unanticipated events or extraordinary expenditures, such as: a.Uncontrollable shortfalls in intergovernmental revenue occurring due to poor economic conditions at the State and National levels or the willful political action of those attempting to undermine home rule and the effectiveness of City government. (General Fund receives about $3.7 million each year from Communication Service Taxes, State Revenue Sharing, Motor Fuel Taxes and the Half-cent Sales Taxes which is about 30% of its total revenues); b.Significant payouts of unused employee leave accruals at the time they terminate. These are typically manageable by covering them from the relevant department’s other budgeted funds but the departure of 100% of the employees would create a total payout of about $1.4 million in wages alone. In response to some emergency situations, the City could be faced with excessive voluntary departures or perhaps mandatory layoffs due to the financial situation. c.Unanticipated expenditures on capital outlays or capital replacements of such a magnitude that are beyond the possibility of immediately funding within any legal or normally reasonable means. (1)Although financing from financial institutions may be feasible in certain isolated cases, this possibility may not be available should those creditors have to also consider other events the City could be dealing with at the time. (2)Additional cushions could be established in certain Special Revenue Funds (Local Option Gas Tax, Discretionary Sales Tax, Community Redevelopment Agency and Stormwater Utility Funds) as a capital reserve for this purpose. d.The unfunded Police Pension Fund Actuarial Accrued Liability is also something that could possibly be a concern. Annual contributions to the pension plan are calculated to cover the vested benefits being accumulated by the Police Officers but the deficit occurs when plan changes are made or when assumptions are changed or when certain assumptions such as investment income do not materialize. An immediate payout is not required, since repayment of the deficit is allowed to be amortized and calculated into future annual payments. Not long ago, these deficits were exaggerated by politicians and this alarmed the public. Some consideration could be given to either paying more than required on the annual requirement or establishing another cushion of cash reserves in case political forces create a mandate in the future to pay off the deficit. e.Localized emergencies that may not be eligible for insurance or FEMA reimbursement, such as flooding, tornados, sink holes, earth quakes, civil disorders, terrorism, explosions, fires, etc. Emergencies of this nature would most likely impact operational accounts such as overtime pay expenditures and utility tax and franchise fee revenues. To the extent possible without increasing tax rates, a cushion of some amount would be warranted. D.Target amounts should be established and reviewed annually during the budgeting process for each of the above. Generally, the targets would be calculated as a reasonable percentage of the total based on a rational analysis of the perceived likelihood of the event actually occurring and amounts that would be sufficient to reduce the negative impact of the event to acceptable levels. At the discretion of the City Council, replenishment of established target amounts will occur as soon as reasonably possible without tax rate increases or further damaging ongoing levels of service to the public. 31 City of Sebastian, Florida Financial Policies E.In some instances, the City’s Golf Course, Airport and Building Enterprise Funds may be impacted by the foregoing emergency conditions. Certainly, the Golf Course and Airport do not currently have the resources that might be necessary to effectively restore their operations. While considering the level of targeted cash reserve balances in the General Fund and Special Revenue Funds, it must be recognized that these operations may also need financial assistance to recover. F.In conclusion, the following Fund Balance Policies for funding amount targets will be in effect: a.Declared National Disasters - $5,000,000 Target Balance. b.Capital Renewal and Replacement Reserve –Replenished Up to $275,000 from Operating Surpluses. c.Shortfalls in Intergovernmental Revenues –$370,000 Based on 10% of Annual State Revenues. d.Employee Leave Accrual Payouts –$350,000 Based on 25% of Accumulated Liability. e.Capital Outlay Reserve –Set Aside 5% in Certain Special Revenue Funds: i.Local Option Gas Tax –$37,000 based on 5% of budget of gas taxes. ii.Discretionary Sales Tax –$176,000 based on 5% of budget for sales taxes. iii.Community Redevelopment Agency –$19,000 based on 5% of budget for tax increment receipts. iv.Stormwater Utility –$100,000 based on 5% of budget for stormwater fee receipts. f.Unfunded Police Pension Liability –Address this by increasing annual contribution when possible. g.Localized Emergencies – The severity of such events is difficult to envision, thus it is assumed that other balances would have to be utilized. h.The total funding target for General Fund to cover items a, b, c and d. would be $5,995,000, which exceeds current balances. These are to be fully funded as soon as possible by Operating Surpluses that exceed amounts needed to replenish the Capital Renewal and Replacement Reserve. IX. Use of Surplus Policies It is the intent of the City to use all uncommitted or unassigned surpluses to accomplish three primary goals: meeting fund balance policies, avoidance of future debt, and reduction of outstanding debts or liabilities. The City will always avoid using fund balances or year-end surpluses to cover ongoing operating expenses. A.Any surpluses realized in the General Fund may, at the discretion of the City Council, be used to restore fund balance targets or other purposes in the following order of priority: 1.$5,000,000 target reserve for declared national disasters. 2.$275,000 maximum start of the fiscal year Capital Renewal and Replacement Reserve. 3.$370,000 target reserve for shortfalls in intergovernmental revenues. 4.$350,000 target reserve for payouts of terminating employee leave accruals. 5.Additional payments to reduce the Police Pension Trust Fund Unfunded Actuarial Accrued Liability. B.After fully satisfying the fund balance targets or additional payments, surpluses may be used for the following purposes, listed in order of priority: 1.Additional Cash Payments for Capital Improvement Program Projects. Using cash to purchase capital items that may otherwise to be purchased with the proceeds from debt will reduce the future debt burden of the City. This strategy may be beneficial but a financial analysis should be performed to determine the greatest net present value savings. 2.Cemetery Permanent Trust Fund. After all other needs have been satisfied, excess surpluses may be transferred to the Cemetery Permanent Trust Fund established to care for the Cemetery. The amounts transferred shall be deemed corpus to the Cemetery Trust fund for funding Cemetery care and maintenance. 3.Riverfront Redevelopment Agency. After all other needs have been satisfied; excess surpluses may be transferred to the Riverfront Redevelopment Agency that has been established to provide infrastructure and public facility needs in that area that will result in increased property values. 32 City of Sebastian, Florida Financial Policies C.Special Revenue Fund Surpluses Local Option Gas Tax Revenue Fund –A target reserve will be maintained in an amount equal to five percent (5%) of the annual budgeted gas tax receipts to alleviate the impact of a decline in amounts of collected revenue and to provide sufficient funds for unanticipated transportation expenditures. Surpluses projected five years beyond the budget year may exceed the target or be allocated toward additional eligible projects or programs. Discretionary Sales Surtax Revenue Fund – A target reserve will be maintained in an amount equal to five percent (5%) of the annual budgeted sales tax receipts to alleviate the impact of decline in amounts of collected revenue and to provide sufficient funds for unanticipated replacements of eligible capital improvements or equipment. Surpluses projected five years beyond the budget year may exceed the target or also be programmed toward additional eligible capital infrastructure, payoff of the outstanding Stormwater Bank Notes or forgiveness of some of the advances made for the construction of Airport Hangars A and B. Community Redevelopment Agency –A target reserve will be maintained in an amount equal to five percent (5%) of the annual budgeted tax increment receipts to alleviate the impact of a decline in amounts of collected revenue and to provide sufficient funds for unanticipated projects or programs. Surpluses projected five years beyond the budget year may exceed the target or also be programmed toward additional eligible projects or programs that may be identified in the future. Parking In-Lieu-Of Fund –Surpluses will be used to fund projects that add vehicle parking facilities or may be held in reserve for projects that may be identified in the future. Recreation Impact Fee Fund – Surpluses will be used toward additional projects to provide additions or improvements to Parks and Recreation facilities or may be held in reserve for projects that may be identified in the future. (Note that impact fee payments must be refunded if not appropriated within seven years). Stormwater Utility Revenue Fund – A target reserve will be maintained in an amount of five percent (5%) of the annual budgeted Stormwater fee receipts for the purpose of alleviating the impact of an unanticipated decline in amounts of collected revenue and to provide sufficient funds for unanticipated capital improvements. Surpluses projected five years beyond the budget year may exceed the target or be programmed toward additional programs or eligible capital projects or be used for paying off the Stormwater Bank Notes. X.Reporting and Analysis To ensure compliance with the adopted financial policies, the Administrative Services Department shall prepare analyses in conjunction with the annual budget process to assist departments/divisions with budget projections. The analyses include the following: Five-Year Forecast of Revenues and Expenditures – Planning tool used by the Administrative Services Department to forecast and project various funds (General, Local Option Gas Tax, Discretionary Sales Tax, Recreation Impact Fees, Riverfront CRA, Stormwater Utility, Golf Course, Building, and Airport). Financial Trend Monitoring System – Set of financial trends and ratios used as leading indicators and as a measurement of relative performance. Revenue Manual – Guide to the major revenue sources that indicates the source, calculation, legal requirements, historical trends and accounting guidelines. Updated annually and included in the annual budget document. Fund Balance and Reserve Analysis –The City’s Chief Financial Officer will review the fund balance and reserve levels and produce a report annually on reserve levels as compared to policy goals. 33 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FINANCIAL ACCOUNTING STRUCTURE All operations of the City of Sebastian are accounted for by the use of fund accounting. This system ensures the accountability of the City to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the City formed to carry out a specific function are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Funds with similar objectives, activities, and legal restrictions are grouped together for reporting purposes. Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. All of the governmental funds are budgeted funds, which include the following: The General Fund includes all sources of revenue the city receives that are not designated for a specific purpose. General Fund money may be allocated by the City Council for any legal public purposes. Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt. Capital Projects Funds account for the accumulation and use of resources for the construction/acquisition of buildings, land, infrastructure, and other capital facilities. Enterprise Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. Enterprise Funds are expected to be self-supporting through revenue generated from the services provided. They are reported using the economic resources measurement focus and the accrual basis of accounting. All of the enterprise funds are budgeted funds. Permanent Funds: Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. All of the permanent funds are not budgeted funds. Fiduciary Funds: The fiduciary funds are used to account for the collection and disbursement of monies by the city on behalf of other governments and individuals, such as pension, cash bonds and refundable cash deposits. All of the fiduciary funds are not budgeted funds. 34 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Description of All Funds General Fund (001) - The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. Special Revenue Funds -Special Revenue Funds are used to account for the specific revenues that are legally restricted to expenditures for specified purposes. Local Option Gas Tax Fund (120)–This fund is used to account for the government’s share of motor fuel tax revenues that are legally restricted to transportation related expenditures within the government’s boundaries. Discretionary Sales Tax Fund (130)– This fund is used to account for revenues generated by the local option one-cent sales tax. Monies are used for infrastructure improvements and equipment purchases. Community Redevelopment Agency (CRA) (140) - The CRA is a blended component unit of the City and is accounted for as a special revenue fund of the City. The Governing Board is the City Council. Management has included the CRA in the audited financial statements in accordance with Governmental Accounting Standards Board (GASB) Statement No. 14, “Defining the Financial Reporting Entity”. A separate budget adoption is required by the CRA Board; it is presented within this budget for adoption by the City Council. Parking In-Lieu-Of Fund (150) – This fund is used to account for revenues generated by the parking in- lieu-of fee. Monies are to be used to expand public parking in the CRA area. Recreation Impact Fee Fund (160)– This fund is used to account for recreation impact fees that are restricted for use in the expansion or construction of recreational facilities. Stormwater Utility Fee Fund (163)– This fund is used to account for fees collected on a per unit basis that are restricted for the purposes of managing the City’s Stormwater system. Law Enforcement Forfeiture Fund (190)– This fund is used to account for the receipt of forfeited cash and equipment associated with police activities and is restricted to police related equipment purchases and community education initiatives. Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. Stormwater Utility Revenue Bonds Debt Service Fund (263) - This fund is used to account for the accumulation of revenues pledged to pay the principal, interest, and fiscal charges on the Stormwater Utility Revenue Bonds, which were refunded by Bank Notes. 35 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Capital Project Funds - These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities,except those financed by enterprise funds. General Capital Projects Fund (310)– This fund is used to account for major capital equipment purchases and general capital construction projects. Governmental resources or State and Federal grant revenues are used to finance the improvements in this fund. Capital Improvements Fund (320) - This fund is used to account for the accumulated resources associated with infrastructure improvements,such as parks and recreational facilities. Transportation Improvements Fund (330)– This fund is used to account for transportation related construction such as, roads, intersections, and sidewalks. These projects are normally funded with governmental resources or proceeds from State and Federal grants. Stormwater Improvements Fund (363)– This fund is used to account for the construction of stormwater related improvements. Governmental resources and stormwater assessment fees are used to finance the improvements in this fund. Enterprise Funds - Enterprise funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriated for capital maintenance, public policy, management control, accountability or other purposes. Golf Course Fund (410)– This fund is used to account for the activities of the municipal golf course. 5% of the additional revenues from the FY2012-13 rate increase are transferred to Fund 415 to insure funds are set aside for equipment replacements and capital improvements and repairs. Airport Fund (450 and 455)– These two funds are used to account for the activities of the municipality’s general aviation airport. Airport Operations are accounted for in Fund 450 and capital projects are accounted for in Fund 455. Capital projects are normally funded with revenues from the Discretionary Sales Tax or interfund advances, leveraged with proceeds from State and Federal grants. Building Department Fund (480)–This fund is used to account for the activities of the city’s Building Department. Permanent Fund Cemetery Permanent Fund (601)– This fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. The principal and interest on the Permanent Endowment portion of the trust may not be spent but the interest on it can be used either to make capital improvements or maintain the community cemetery. The principal and interest on the Non-endowed funds portion may be used for capital incidental to providing additional interment sites for future sale. Fiduciary Funds Pension Trust Fund (620)–This fund accounts for the activities of the Police Officer’s Retirement System, which accumulates resources for pension benefit payments to qualified officers. Agency Fund (680)– This fund accounts for deposits placed by bidders and developers to guarantee performance pursuant to bid or contract and for deposits for use of city owned buildings and parks to guarantee performance pursuant to contract. 36 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET DEPARTMENT/DIVISION AND FUNCTION RELATIONSHIP SUMMARY This table summarizes the relationship between City departments/divisions and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures/expenses for each department/division are listed. Department/Division Function General Fund Stormwater Fund Enterprise Fund City Council General Government X City Manager General Government X City Clerk General Government X City Attorney General Government X Administrative Services General Government X Management Information System General Government X Community Development General Government X Police Administration Public Safety X Police Operations Public Safety X Police Detective Public Safety X Police Dispatch Public Safety X Police Code Enforcement Public Safety X Engineering Transportation X Road and Maintenance Transportation X Fleet Management Transportation X Parks and Recreation Cultural/Recreation X Cemetery Physical Environment X Facilities Maintenance General Government X Non-Departmental General Government X Stormwater Utility Physical Environment X Golf Course Administration Cultural/Recreation X Golf Course Greens Division Cultural/Recreation X Golf Course Cart Division Cultural/Recreation X Airport Administration Transportation X Building Public Safety X 37 Fiscal Year 2018/2019 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITYMANAGER PLANNING AND ZONING POLICE BOARDS & COMMISSIONS ADMINISTRATION ADMINISTRATIVE SERVICES CITIZENS OF SEBASTIAN CITY COUNCIL CITY ATTORNEYCITY CLERK INVESTIGATIONS OPERATIONS CONTRACTS & PROCUREMENT MANAGEMENT INFORMATION SYSTEMS AIRPORT FINANCE & ACCOUNTING HUMAN RESOURCES DISPATCHPROJECT ACCOUNTING FLEET MANAGEMENT ROAD MAINTENANCE PUBLIC FACILITIES FACILITIES MAINTENANCE CEMETERY COMMUNITY DEVELOPMENTSTORMWATERBUILDING CODE ENFORCEMENT GOLF COURSE LEISURE SERVICES PARK FACILITIES RECREATOIN PROGRAMS 38 CITY OF SEBASTIAN FISCAL YEAR 2018-2019 BUDGET CALENDAR DATE DAY EVENT 01/10/18 Wednesday City Council @6:00pm –Approve Budget Calendar and 4th Quarter Budget Report 01/24/18 Wednesday City Council @6:00pm –Consider City Council Operating Budget Objectives and Review Priorities of Items in the Capital Improvement Plan for 2018/19 01/29/18 Monday Budget Review Advisory Board @6:00pm –Kick-off Meeting and Review of 4th Quarter FY2017 Budget Report 02/14/18 Wednesday City Council @6:00pm –Finalize City Council Operating Budget Objectives and Review Priorities of Items in the Capital Improvement Plan for 2017/18 02/16/18 Friday Departments Receive Instructions for Capital Improvement Program 03/05/18 Monday Budget Review Advisory Board @6:00pm –Review 1st Quarter Budget Report 03/14/18 Wednesday City Council @6:00pm –Approve 1st Quarter Budget Report 03/16/18 Friday Departments Submit Capital Improvement Program Request to Administrative Services 04/20/18 Friday Departments Receive Instructions on Operating Budget Preparation 05/11/18 Friday Departments Submit Operating Budget Request to Administrative Services 05/25/18 Friday Complete Administrative Services Review and Balancing of CIP and Draft Budgets 06/01/18 Friday Estimate of Property Values Received from Property Appraiser 06/04/18 Monday Budget Review Advisory Board @6:00pm –Review 2nd Quarter Budget Report 06/08/18 Tuesday Complete City Manager Review of CIP and Draft Budgets 06/13/18 Wednesday City Council @6:00pm –Approve 2nd Quarter Budget Report 06/15/18 Monday City Council and Budget Review Advisory Board Receive Recommended CIP and Operating Budget 06/15/18 Monday Planning and Zoning Board Receives Capital Improvement Program 06/29/18 Friday DR-420 Certified Property Values Received from Property Appraiser 07/02/18 Monday Budget Review Advisory Board @6:00pm –Presentation of Draft Capital Improvement Program and Operating Budget and Consider Recommendations to City Council 07/05/18 Thursday Planning and Zoning Board @7:00pm –Approval of Capital Improvement Program 07/09/18 Monday Budget Review Advisory Board @6:00pm –Approve Chair’s Presentation of Recommendations to City Council 07/11/18 Wednesday City Council @6:00pm –Receive Budget Review Advisory Board Recommendation and Approve Proposed Millage to be Submitted to Property Appraiser 07/23/18 Monday Parks & Recreation Board @6:00pm -Review of Capital Improvement Program 07/26/18 Wednesday Deadline to send DR-420 Proposed Millage Form to Property Appraiser 07/30/18 Monday Budget Review Advisory Board @6:00pm –Approve Changes to Recommendation to City Council on Draft Capital Improvement Program and Operating Budget (if needed) 08/06/18 Monday Budget Review Advisory Board @6:00pm –Review 3rd Quarter Budget Report 08/08/18 Wednesday City Council @6:00pm –Approve 3rd Quarter Budget Report and Presentation on Budget Recommendations 09/03/18 Monday Final Adoption of School Board Budget 09/05/18 Wednesday First Public Hearing on County Budget 09/12/18 Wednesday Final Adoption of County Budget 09/17/18 Monday City Council @6:00pm –Special Meeting for First Public Hearing on Millage and Budget/Approval of Capital Improvement Program/Financial Policies 09/22/18 Saturday Advertise the Tentative Millage and Proposed Budget 09/26/18 Wednesday CRA/City Council Meeting @6:00pm –Approve Community Redevelopment Agency Budget/Final Public Hearing on Millage and Budget 09/27/18 Thursday Send Resolution Adopting Final Millage to Property Appraiser 39 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUDGET PROCESS The Administrative Services Director coordinates the budget process. The formal budgeting process, which begins in March and ends in September provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by city departments, outside agencies, current rate structures, historical data and statistical trends. Budget Planning Phase The City maintains a Capital Improvement Program (CIP) as part of the Comprehensive Redevelopment Plan of the City of Sebastian in order to plan for the future needs of capital facilities and infrastructures (see Capital Improvement Program section). This plan covers a five-year period, and identifies major capital projects, as well as the means by which they will be financed. The City adopts the annual capital budget along with the operating budget. As part of the planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation The process of developing the operating budget begins officially in February of each year. The budget preparation process provides department directors an opportunity to examine their program(s) of operation, to propose changes in current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay items. The City Administrative Services Department works closely with department/divisions to formulate performance measures for the upcoming fiscal year and assist with proposed personnel changes. In April each year, basic operating budget request forms, and data on prior year appropriations are distributed to the departments. Each department director must compile a budget request for the new fiscal year and enter the budget request and justification into the Microsoft Excel format forms. Budget Review During the budget review phase, the City Manager and City Administrative Services Department analyze proposed personnel changes, operating and capital budget requests; review service levels and compile revenue estimates. Budget recommendations regarding proposed personnel changes and capital request are based on: 1) program priorities as submitted by department directors; and 2) available funding after current services are budgeted (funding levels required to maintain the status quo). The City Manager’s recommendations on operating and capital budgets and proposed personnel changes are reviewed with department directors. In early June, a briefing on the general status and relevant issues regarding the current year’s budget is provided to the Budget Advisory Committee. At the end of June, the City Manager’s recommended budget is presented to Budget Advisory Committee members and additional meetings are scheduled as determined by the Budget Advisory Committee. Budget Adoption The formal adoption process begins with the City Manager’s presentation and Budget Advisory Committee’s comments and recommendations to the City Council in August at a special budget workshop. The workshop provides council members an opportunity to review the budget submission and capital improvement program to ensure that the requests meet the best interests of the City of Sebastian and its citizens. 40 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET The final step before budget adoption is to hold two formal budget hearings to present the proposed millage rate and budget. This essential step provides a means for the citizens to comment directly to the Mayor and City Council regarding priorities. According to State regulations, the first public hearing must be held within 80 days of certification of property values but not earlier than 65 days after certification. At this hearing, the City discusses the proposed millage and tentative budget and announces the percent difference the proposed millage is from the rolled-back rate. Within 15 days of the first hearing, the City must advertise its intent to adopt a final millage rate and budget. Finally, the millage rate and budget are adopted by separate resolutions of the City Council at the second hearing which must be held not less than two days or more than five days after the day that the advertisement is first published. Budget Implementation The budget process does not end with legal adoption of the budget. The Administrative Services Department staff along with City departments, monitor the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Budget adjustments are allowed through budget line item transfers and budget amendments. The budget amendment criteria are listed below: 1.Total fund appropriations changes must be approved by the City Council. 2.Uses of contingency appropriations must be approved by the City Council. 3.Shifts in appropriations within fund totals may be done administratively on the authority of the City Manager. In most cases the City Manager will request City Council’s approval since the item prompting the change will usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for appropriation transfers and delegation of budget responsibility are established by the City Manager. 4.A Budgetary Control System is maintained to ensure compliance with the budget. Quarterly budget status reports are reviewed by the Budget Advisory Committee and then provided to the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Any unexpended appropriations lapse at the close of the fiscal year. 41 This Page Intentionally Left Blank 42 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 BUDGET DETAIL 43 This Page Intentionally Left Blank 44 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 GENERAL FUND 45 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The budget for Fiscal Year 2018- 2019 is $12,171,816. The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. As shown in the graph below, the largest source of revenue within the General Fund is Ad Valorem Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. The majority of the Intergovernmental Revenues comes from state shared revenues, such as the Local Half-Cent Sales Tax and Municipal Revenue Sharing. Transfers-In from other funds represents .8% of revenues for the General Fund. Franchise Fees 11.5% Intergovernmental Revenue 24.0% Licenses and Permits 1.2%Ad Valorem Taxes 31.4% Utility ServiceTax24.1% Miscellaneous Revenue 2.6% Transfers-In 0.8% Charges For Services 4.1% Fines and Forfeitures 0.4 % General Fund Revenues Source of Funds City services are provided mainly through the General Fund revenues. The graph presented below shows that 48.3% of total General Fund expenditures are allocated to public safety related activities. Other city services are included in general government, transportation and parks and recreation. GeneralGovernment 31.6% Public Safety48.3% Transportation10.0% Parks and Recreation 10.1% General Fund Expenditures Use of Funds 46 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET TABLE G-1 GENERAL FUND REVENUE Code: 001501 Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Difference Taxes and franchise fees 7,178,016$ 7,546,774$ 7,785,255$ 7,884,576$ 7,964,010$ 8,147,104$ 183,094$ Licenses and permits 147,219 136,614 135,899 138,500 153,100 143,100 (10,000) Inter-governmental revenue 2,515,809 2,654,805 2,807,990 2,608,036 4,582,477 2,919,860 (1,662,617) Charges for service 320,955 326,774 312,760 404,140 402,040 549,902 147,862 Fines and forfeits 60,685 72,010 70,411 55,000 50,500 50,500 - Interest earnings 25,110 28,860 55,587 34,431 73,850 80,650 6,800 Rents and royalties 103,975 109,958 119,298 102,000 128,000 128,000 - Sales of assets 41,955 91,622 43,806 40,300 17,000 34,000 17,000 Contributions/donations 48,124 72,681 25,420 32,200 46,000 33,000 (13,000) Other miscellaneous revenues 38,519 24,998 68,932 45,471 50,700 45,700 (5,000) Total revenues 10,480,367$ 11,065,096$ 11,425,359$ 11,344,654$ 13,467,677$ 12,131,816$ (1,335,861)$ Interfund transfers 718,306 727,151 663,569 729,638 729,638 40,000 (689,638) Total revenues and interfund transfers 11,198,673 11,792,247 12,088,928 12,074,292 14,197,315 12,171,816 (2,025,499) Change in Fund Balance (30,734)223,955 (1,319,386)(263,500)1,342,246 - (1,342,246) Total revenues and other sources 11,167,939$ 12,016,202$ 10,769,542$ 11,810,792$ 15,539,561$ 12,171,816$ (3,367,745)$ Fiscal Year 2018-19 Adopted Budget Revenues - Major Current Level Changes from FY 2017-18 Projected Revenues: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Other miscellaneous revenues - A decline is projected from current amounts of damage reimbursements. Interfund transfers - Significant decrease resulting from moving Stormwater transfers and expenditures out of General Fund. The Fiscal Year 2018-2019 adopted budget forGeneral Fund Revenue and Interfund Transfers is $ 12,171,936. This is $ 3,367,745 less than the projected actual 2017-2018 General Fund Revenue and Other Sources of $ 15,539,561. Taxes and franchise fees - Increase primarily due to increases in electric franchise and utility fees. Licenses and permits - A decrease in projected business tax receipts is projected. Intergovernmental - FY 17-18 revenues included major amounts as reimbursements from Hurricane Matthew. Charges for service - Increase resulting from projected reimbursements from the School Board for Resource Officers. Fines and forfeits - The same amounts are anticipated. Interest earnings - Some increase in interest rates are expected. Rents and royalties - The same amounts are anticipated. Sales of assets - Additional amounts are anticipated from sales of surplus equipment. Contributions/Donations - A decrease is shown because the Greer donation is not budgeted. 47 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL Code: 001501 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY18/19 Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 3,295,549 3,530,235 3,726,976 3,797,124 3,797,124 3,814,314 311001 Delinquent Ad Valorem Taxes 2,241 72,789 77,898 2,500 2,500 2,500 311002 Penalty on Delinquent Taxes 0 0 0 0 TOTAL AD VALOREM TAXES 3,297,790 3,603,023 3,804,874 3,799,624 3,799,624 3,816,814 FRANCHISE FEES 313100 Electric Franchise Fees 1,164,863 1,163,216 1,169,540 1,228,000 1,231,200 1,280,400 313700 Solid Waste Franchise Fees 71,806 79,191 84,201 85,694 90,400 94,000 313900 Other Franchise Fees - CNG 4,846 15,023 17,662 19,760 18,406 19,940 TOTAL FRANCHISE FEES 1,241,515 1,257,430 1,271,402 1,333,454 1,340,006 1,394,340 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,545,946 1,606,145 1,640,256 1,695,000 1,741,000 1,810,000 314300 Water Utility Service Tax 255,823 269,555 277,004 288,912 277,600 288,700 314400 Gas Utility Service Tax 5,301 11,016 12,070 12,168 14,380 14,950 314800 Propane Utility Service Tax 33,776 29,373 39,579 30,418 34,900 36,300 314950 CST Revenue Sharing 797,865 770,233 740,071 725,000 756,500 786,000 TOTAL UTILITY SERVICE TAXES 2,638,711 2,686,321 2,708,980 2,751,498 2,824,380 2,935,950 TOTAL TAXES & FRANCHISE FEES 7,178,016 7,546,774 7,785,255 7,884,576 7,964,010 8,147,104 LICENSES AND PERMITS 321000 Business Taxes 90,364 81,250 85,221 90,000 90,000 90,000 321100 Business Tax - Penalties/Transfers 2,540 1,835 2,309 2,000 2,000 2,000 322060 Driveway Permit Fees 26,000 27,700 24,500 26,000 26,000 26,000 322075 Reinspection Fees 70 70 0 0 0 0 322080 Right-of-Way Permits 0 0 500 0 0 0 322900 Other Permits & Fees 2,344 2,601 2,744 2,600 2,600 2,600 329100 Zoning Fees 8,311 6,375 5,241 6,000 20,000 10,000 329200 Site Plan Review Fees 2,400 7,800 7,300 5,000 5,000 5,000 329300 Plat Review Fees 9,300 3,000 4,200 3,000 4,000 4,000 329400 Plan Checking Fees 450 603 975 500 1,000 1,000 329450 Engineer Review Fees 2,400 2,600 250 1,200 0 0 329500 Alarm Permits 3,040 2,780 2,660 2,200 2,500 2,500 TOTAL LICENSES AND PERMITS 147,219 136,614 135,899 138,500 153,100 143,100 INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 1,534 5,249 6,708 0 0 0 331204 Fed - JAG Grant 3,438 13,984 16,131 0 0 0 334901 FEMA - Federal Reimb 0 0 0 0 1,549,966 0 334902 FEMA - State Reimb 0 0 0 0 224,551 0 TOTAL FEDERAL GRANTS 4,972 19,233 22,839 0 1,774,517 0 48 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY18/19 Number Description Actual Actual Actual Budget Projected Budget STATE SHARED REVENUES 335120 Municipal Revenue Sharing 584,933 606,939 663,142 641,160 752,000 782,900 335122 8th Cent Motor Fuel Tax 191,842 195,044 208,091 200,876 236,000 245,400 335140 Mobile Home Licenses 10,587 11,319 13,349 11,000 13,960 13,960 335150 Alcohol Beverage Licenses 13,677 16,078 15,237 16,000 16,000 16,000 335180 Local Half-Cent Sales Tax 1,564,098 1,637,166 1,716,703 1,739,000 1,790,000 1,861,600 335200 Police Pension State Shared Revenue 145,700 169,027 168,628 0 0 0 TOTAL STATE SHARED REVENUES 2,510,837 2,635,572 2,785,151 2,608,036 2,807,960 2,919,860 TOTAL INTER-GOV'T REVENUE 2,515,809 2,654,805 2,807,990 2,608,036 4,582,477 2,919,860 CHARGES FOR SERVICES 341920 Cert. Copying, Record Search 1,715 2,604 2,588 1,600 3,000 3,000 341930 Election Fees 244 427 305 300 0 305 342100 PD Special Services Fees 17,728 25,387 27,958 21,000 25,000 25,000 School Resource Officers 0 0 0 0 0 75,000 343805 Cemetery Fees 10,251 9,462 9,290 12,000 12,000 12,000 347550 Skate Facility Fees 4,869 3,458 2,376 6,000 2,500 2,500 347555 Tennis Facility Fees 24,102 15,454 18,327 23,000 21,000 21,000 347556 County Impact Fees Admin. Fees 12,288 11,879 10,415 12,000 12,000 12,000 347557 Community Center Rec Revenues 26,681 23,168 17,663 25,000 22,000 22,000 349140 RRD-Management Fees 13,202 13,202 13,202 87,740 87,740 90,372 349410 Golf Course-Management Fees 94,539 100,791 96,000 93,000 93,000 88,350 349450 Airport-Management Fees 49,180 47,762 45,500 55,000 55,000 72,425 349455 Maintenance Service Fees-AP 3,422 4,223 3,850 0 1,300 1,300 349480 Building Dept Management Fees 62,158 68,374 65,000 43,000 43,000 45,150 349485 Maintenance Services Fees-Bldg Dept.576 584 286 500 500 500 349601 Cemetery-Management Fees 0 0 0 0 0 55,000 349620 Administrative Fees-Pension 0 0 0 24,000 24,000 24,000 TOTAL CHGS FOR SERVICE 320,955 326,774 312,760 404,140 402,040 549,902 FINES AND FORFEITS 351100 Court Fines 13,718 11,524 12,633 13,000 13,000 13,000 351115 Police Education-$2.00 Funds 1,209 1,127 1,044 1,200 1,100 1,100 351120 Drivers Education 0 0 71 0 0 0 351140 Parking Fines 905 1,045 845 600 1,000 1,000 351200 Confiscated Property 0 20,000 0 0 0 0 354100 Code Enforcement Fines 44,653 38,193 55,631 40,000 35,000 35,000 359000 Other Fines/Forfeits 200 122 187 200 400 400 TOTAL FINES AND FORFEITS 60,685 72,010 70,411 55,000 50,500 50,500 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 13,148 20,611 37,199 30,000 49,700 55,000 361105 State Board Interest Earnings 11,804 8,066 14,495 3,931 23,500 25,000 361150 Other Interest 158 182 3,893 500 650 650 TOTAL INTEREST EARNINGS 25,110 28,860 55,587 34,431 73,850 80,650 49 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY18/19 Number Description Actual Actual Actual Budget Projected Budget RENT AND ROYALTIES 362100 Rents and Royalties 12,187 16,559 16,547 12,000 28,000 28,000 362150 Nontaxable Rent 91,788 93,400 102,752 90,000 100,000 100,000 TOTAL RENT AND ROYALTIES 103,975 109,958 119,298 102,000 128,000 128,000 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 36,927 90,012 40,106 35,000 15,000 30,000 365000 Sale of Surplus Material/Scrap 5,028 1,610 3,700 5,300 2,000 4,000 TOTAL SALES OF FIXED ASSETS 41,955 91,622 43,806 40,300 17,000 34,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 17,000 46,255 2,900 1,000 3,000 3,000 366050 Donations - SRA 0 400 0 0 0 0 366150 75th Anniversary Revenues 100 420 1,390 1,200 1,500 1,500 366200 Contribution/Greer Trust 20,000 16,000 12,000 10,000 13,000 0 366603 Donations-COPE Unit 0 0 0 10,000 20,000 20,000 366604 Donations-Public Safety Employees 2,946 3,675 6,003 2,500 5,000 5,000 366605 Donations-General Empl Fund 3,378 2,431 627 2,500 1,000 1,000 366805 4th of July Donations 4,700 3,500 2,500 5,000 2,500 2,500 TOTAL CONTRIBUTIONS/DONATIONS 48,124 72,681 25,420 32,200 46,000 33,000 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments 0 0 4,242 0 0 0 369100 Motor Fuel Tax Rebate 13,517 13,321 14,181 12,000 15,000 15,000 369200 Insurance Proceeds 1,501 0 43,117 3,458 15,000 15,000 369400 Reimbursements 21,655 11,043 7,151 27,013 20,000 15,000 369900 Other Miscellaneous Revenues 1,383 313 92 2,500 500 500 369955 Vend Mach Sales-Gen Empl Fund 463 320 148 500 200 200 369995 Cash Over/Short 0 1 0 0 0 0 TOTAL OTHER MISCELLANEOUS REV.38,519 24,998 68,932 45,471 50,700 45,700 TOTAL MISCELLANEOUS REVENUE 257,683 328,120 313,043 254,402 315,550 321,350 TOTAL REVENUES 10,480,367 11,065,096 11,425,359 11,344,654 13,467,677 12,131,816 INTERFUND TRANSFERS 381140 Transfer from 140 CRA 60,000 21,667 0 0 0 0 381148 Transfer from 480 BUILDING 105,294 104,086 0 0 0 0 381163 Transfer from 163 STORMWATER 500,000 550,000 650,000 700,000 700,000 0 381450 Transfer from 450 AIRPORT 50,000 50,000 10,000 25,000 25,000 40,000 381601 Transfer from 601 CEMETERY 3,012 1,398 3,569 4,638 4,638 0 TOTAL INTERFUND TRANSFERS 718,306 727,151 663,569 729,638 729,638 40,000 TOTAL REVENUES AND TRANSFERS 11,198,673 11,792,247 12,088,928 12,074,292 14,197,315 12,171,816 OTHER FINANCING SOURCES 389991 Change in Fund Balance ($30,734) $223,955 ($1,319,386) ($263,500) $1,342,246 0 TOTAL OTHER SOURCES ($30,734) $223,955 ($1,319,386) ($263,500) $1,342,246 0 TOTAL REV. AND OTHER SOURCES 11,167,939 12,016,202 10,769,542 11,810,792 15,539,561 12,171,816 50 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Table G-3 lists General Fund expenditures by department/division. Table G-4 lists individual department/division details broken down by salaries & benefits, operating expenses and capital outlay. TABLE G-3 Change Amended From % Org FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 FY 17/18 Increase Code Description Actual Actual Actual Budget Projected Budget Budget (Decrease) 010001 City Council 50,522$ 48,720$ 53,751$ 54,893$ 53,298$ 55,908$ 1,015$ 1.8% 010005 City Manager 257,182 287,769 264,000 303,269 426,065 297,939 (5,330)-1.8% 010009 City Clerk 343,530 353,080 180,698 225,760 206,914 206,008 (19,752)-8.7% 010010 City Attorney 103,870 94,682 68,346 101,554 96,312 104,914 3,360 3.3% 010020 Administrative Services 558,459 550,159 571,115 657,696 642,348 691,555 33,859 5.1% 010021 Management Information Services 184,979 199,227 163,425 357,864 393,863 444,227 86,363 24.1% 010022 Audio Visual 0 163,253 105,534 0 0 0 - 0.0% 010041 Police Administration 889,288 1,020,084 1,004,482 908,139 860,763 848,196 (59,943)-6.6% 010043 Police Operations 2,372,752 2,457,843 2,598,763 2,790,944 3,001,321 3,307,720 516,776 18.5% 010047 Police Detective Division 728,334 810,068 714,488 806,600 774,442 839,821 33,221 4.1% 010049 Police Dispatch Unit 541,846 539,889 611,029 600,155 597,442 643,773 43,618 7.3% 010045 Code Enforcement Division 167,851 178,717 164,704 174,449 177,820 182,872 8,423 4.8% 010051 Engineering 0 0 597,616 0 0 0 - 0.0% 010052 Roads and Maintenance 845,587 744,410 455,432 769,512 810,374 963,710 194,198 25.2% 010053 Stormwater Utility 1,221,517 1,067,564 713,390 1,208,644 1,113,540 0 (1,208,644)-100.0% 010054 Fleet Management 211,966 257,389 213,861 229,632 211,528 243,162 13,530 5.9% 010056 Facilities Maintenance 306,265 268,635 427,285 479,169 479,135 419,225 (59,944)-12.5% 010057 Leisure Services 937,017 887,662 923,457 906,679 860,995 1,219,319 312,640 34.5% 010059 Cemetery 188,657 180,365 166,376 187,914 184,066 218,820 30,906 16.4% 010080 Community Development 213,731 253,529 214,587 423,243 408,586 394,947 (28,296)-6.7% 010099 Non-Departmental 1,106,055 1,205,249 3,195,976 1,151,676 1,556,257 1,089,700 (61,976)-5.4% Total General Fund Expenditures 11,229,407$ 11,568,292$ 13,408,315$ 12,337,792$ 12,855,069$ 12,171,816$ (165,976)-1.3% Total Revenues and Transfers 11,198,673 11,792,247 12,088,928 12,074,292 14,197,315 12,171,816 97,524 0.8% Change in Fund Balance (30,734)$ 223,955$ (1,319,386)$(263,500)$ 1,342,246$ -$ 263,500$ SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION 51 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET TABLE G-4 2015 2016 2017 2018 2018 2019 Department Actual Actual Actual Budget Projected Budget CITY COUNCIL PERSONAL SERVICES 22,747$ 22,821$ 22,729$ 22,743$ 22,728$ 22,743$ OPERATING EXPENDITURES 27,775 25,898 31,022 32,150 30,570 33,165 CAPITAL OUTLAY - - - - - - TOTAL 50,522$ 48,720$ 53,751$ 54,893$ 53,298$ 55,908$ CITY MANAGER PERSONAL SERVICES 250,297$ 277,445$ 257,129$ 269,484$ 387,786$ 278,709$ OPERATING EXPENDITURES 6,885 10,324 6,870 33,785 38,280 19,230 CAPITAL OUTLAY - - - - - - TOTAL 257,182$ 287,769$ 264,000$ 303,269$ 426,065$ 297,939$ CITY CLERK PERSONAL SERVICES 287,662$ 287,490$ 150,152$ 163,275$ 159,023$ 166,495$ OPERATING EXPENDITURES 41,270 65,590 30,545 62,485 47,891 24,513 CAPITAL OUTLAY 14,598 - - - - 15,000 TOTAL 343,530$ 353,080$ 180,698$ 225,760$ 206,914$ 206,008$ CITY ATTORNEY PERSONAL SERVICES OPERATING EXPENDITURES 103,870 94,682 68,346 101,554 96,312 104,914 CAPITAL OUTLAY - - - - - - TOTAL 103,870$ 94,682$ 68,346$ 101,554$ 96,312$ 104,914$ ADMINISTRATIVE SERVICES PERSONAL SERVICES 480,510$ 452,108$ 461,830$ 525,361$ 525,145$ 557,119$ OPERATING EXPENDITURES 77,949 98,051 105,234 132,335 117,203 134,436 CAPITAL OUTLAY - - 4,050 - - - TOTAL 558,459$ 550,159$ 571,115$ 657,696$ 642,348$ 691,555$ MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES 121,979$ 130,875$ 111,969$ 247,092$ 247,672$ 329,872$ OPERATING EXPENDITURES 32,471 68,352 51,456 110,772 146,191 114,355 CAPITAL OUTLAY 30,529 - - - - - TOTAL 184,979$ 199,227$ 163,425$ 357,864$ 393,863$ 444,227$ AUDIO VISUAL PERSONAL SERVICES -$ 102,069$ 91,008$ -$ -$ -$ OPERATING EXPENDITURES - 25,365 14,526 - - - CAPITAL OUTLAY - 35,819 - - - - TOTAL -$ 163,253$ 105,534$ -$ -$ -$ COMMUNITY DEVELOPMENT PERSONAL SERVICES 188,832$ 235,559$ 180,910$ 378,601$ 363,420$ 321,517$ OPERATING EXPENDITURES 24,899 17,970 33,677 44,642 45,166 73,430 CAPITAL OUTLAY - - - - - - TOTAL 213,731$ 253,529$ 214,587$ 423,243$ 408,586$ 394,947$ GENERAL FUND OPERATING SUMMARY EXPENDITURE BY DEPARTMENT/DIVISION AND CHARACTER LEVEL 52 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division –Continued 2015 2016 2017 2018 2018 2019 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES 770,837$ 873,844$ 883,814$ 765,732$ 732,890$ 723,081$ OPERATING EXPENDITURES 114,750 122,937 120,669 142,407 127,873 125,115 CAPITAL OUTLAY 3,700 23,303 ---- TOTAL 889,288$ 1,020,084$ 1,004,482$ 908,139$ 860,763$ 848,196$ POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES 2,135,684$ 2,238,074$ 2,308,436$ 2,467,961$ 2,709,637$ 2,986,450$ OPERATING EXPENDITURES 219,761 211,528 270,954 302,983 271,684 300,270 CAPITAL OUTLAY 17,307 8,241 19,373 20,000 20,000 21,000 TOTAL 2,372,752$ 2,457,843$ 2,598,763$ 2,790,944$ 3,001,321$ 3,307,720$ POLICE DEPARTMENT - INVESTIGATIONS PERSONAL SERVICES 622,918$ 669,523$ 603,083$ 686,939$ 664,149$ 697,014$ OPERATING EXPENDITURES 105,416 125,100 106,217 119,661 110,293 114,807 CAPITAL OUTLAY -15,444 5,188 --28,000 TOTAL 728,334$ 810,068$ 714,488$ 806,600$ 774,442$ 839,821$ POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES 503,014$ 531,446$ 600,680$ 585,174$ 585,550$ 627,288$ OPERATING EXPENDITURES 8,850 8,443 10,349 14,981 11,892 16,485 CAPITAL OUTLAY 29,983 ----- TOTAL 541,846$ 539,889$ 611,029$ 600,155$ 597,442$ 643,773$ CODE ENFORCEMENT PERSONAL SERVICES 153,224$ 162,772$ 149,566$ 156,084$ 159,845$ 165,798$ OPERATING EXPENDITURES 14,627 15,945 15,138 18,365 17,975 17,074 CAPITAL OUTLAY ------ TOTAL 167,851$ 178,717$ 164,704$ 174,449$ 177,820$ 182,872$ ENGINEERING PERSONAL SERVICES -$ -$ 293,557$ -$ -$ -$ OPERATING EXPENDITURES --239,138 --- CAPITAL OUTLAY --64,921 --- TOTAL -$ -$ 597,616$ -$ -$ -$ 53 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division –Continued 2015 2016 2017 2018 2018 2019 Department Actual Actual Actual Budget Projected Budget PUBLIC FACILITIES - ROADS AND MAINTENANCE PERSONAL SERVICES 590,309$ 631,616$ 379,293$ 405,138$ 472,815$ 544,060$ OPERATING EXPENDITURES 121,192 83,688 72,500 356,830 330,015 353,650 CAPITAL OUTLAY 134,086 29,107 3,639 7,544 7,544 66,000 TOTAL 845,587$ 744,410$ 455,432$ 769,512$ 810,374$ 963,710$ PUBLIC FACILITIES - STORMWATER UTILITY PERSONAL SERVICES 565,754$ 615,512$ 336,195$ 700,270$ 639,975$ -$ OPERATING EXPENDITURES 609,807 448,749 377,195 507,387 473,565 - CAPITAL OUTLAY 45,956 3,303 - 987 - - TOTAL 1,221,517$ 1,067,564$ 713,390$ 1,208,644$ 1,113,540$ -$ PUBLIC FACILITIES - FLEET MANAGEMENT PERSONAL SERVICES 186,514$ 202,533$ 184,297$ 197,962$ 179,095$ 199,681$ OPERATING EXPENDITURES 22,666 26,331 27,228 31,670 32,433 36,481 CAPITAL OUTLAY 2,786 28,525 2,335 - - 7,000 TOTAL 211,966$ 257,389$ 213,861$ 229,632$ 211,528$ 243,162$ PUBLIC FACILITIES - CEMETERY PERSONAL SERVICES 155,230$ 146,747$ 140,365$ 152,983$ 149,365$ 156,354$ OPERATING EXPENDITURES 33,427 30,318 26,011 26,440 26,210 26,466 CAPITAL OUTLAY - 3,300 - 8,491 8,491 36,000 TOTAL 188,657$ 180,365$ 166,376$ 187,914$ 184,066$ 218,820$ PUBLIC FACILITIES - FACILITIES MAINTENANCE PERSONAL SERVICES 143,606$ 101,865$ 92,872$ 123,964$ 129,125$ 160,705$ OPERATING EXPENDITURES 147,261 159,784 225,941 233,416 225,010 230,020 CAPITAL OUTLAY 15,398 6,986 108,473 121,789 125,000 28,500 TOTAL 306,265$ 268,635$ 427,285$ 479,169$ 479,135$ 419,225$ LEISURE SERVICES PERSONAL SERVICES 660,978$ 615,126$ 518,371$ 516,345$ 489,385$ 864,504$ OPERATING EXPENDITURES 224,215 234,661 394,206 382,734 370,260 254,815 CAPITAL OUTLAY 51,824 37,875 10,880 7,600 1,350 100,000 TOTAL 937,017$ 887,662$ 923,457$ 906,679$ 860,995$ 1,219,319$ NON-DEPARTMENTAL PERSONAL SERVICES 131,048$ 230,284$ 409,276$ 346,722$ 301,350$ 285,577$ OPERATING EXPENDITURES 625,417 631,265 611,345 639,814 615,392 686,102 CAPITAL OUTLAY - - 1,765 - - - GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 349,590 343,700 2,173,590 73,888 639,515 - CONTINGENCY - - - 91,252 - 118,021 TOTAL 1,106,055$ 1,205,249$ 3,195,976$ 1,151,676$ 1,556,257$ 1,089,700$ TOTALS PERSONAL SERVICES 7,971,142$ 8,527,708$ 8,175,533$ 8,711,830$ 8,918,954$ 9,086,967$ OPERATING EXPENDITURES 2,562,509 2,504,982 2,838,568 3,294,411 3,134,214 2,665,328 CAPITAL OUTLAY 346,166 191,902 220,623 166,411 162,385 301,500 GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 349,590 343,700 2,173,590 73,888 639,515 - CONTINGENCY - - - 91,252 - 118,021 TOTAL GENERAL FUND 11,229,407$ 11,568,292$ 13,408,315$ 12,337,792$ 12,855,069$ 12,171,816$ 54 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY COUNCIL City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City Council directs the offices of the City Manager, City Attorney and City Clerk. The City Council adopts the City's annual budget, adopts and amends the Code of Ordinances and LDC, hears appeals to decisions of the Planning and Zoning Commission, acts as the Community Redevelopment Agency and Board of Adjustment, and hears citizen concerns and ideas at Council meetings, through public forums and by individual contact. Individual members represent the Council on various County and regional boards. FISCAL YEAR 2018 ACCOMPLISHMENTS Maintained municipal service delivery. Established public safety and service announcement system for resident subscribers. Continued efforts to ensure property stormwater runoff and road repair, especially Indian River Drive. Sought community input to enhance CRA district and property use for 1215 Indian River Drive. Approved septic to sewer grants to assist businesses. Completed Golf Course Restaurant restoration and entered into lease with new operator. Completed Golf Course clubhouse restroom repairs. Appointed new City Attorney and City Manager. Numerous community appearances at request of civic organizations. Continue to operate with a fiscally conservative standard. Established medical marijuana regulations. Appointed Building Official as the City’s Fire Marshal. Expanded the City’s boundary to include 180 acres to be known as the Spirit of Sebastian PUD and 75 acres of commercial general. FISCAL YEAR 2019 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on: Establish regulations for short term rental properties. Update Parks & Recreation and Conservation, Coastal Management & Public Facilities Elements of the Comprehensive Plan. Update the CRA Master Plan. Maintain municipal service delivery, continue hotline and good customer service. Continue to protect the Indian River Lagoon. Continue successful water conveyance throughout the City. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Number of Council Meetings Conducted 22 24 21 20 20 Number of CRA Meetings Conducted 6 7 8 5 6 Number of Board of Adjustment Meetings Conducted 1 5 2 2 2 Number of Ordinances Adopted 8 9 3 5 5 Number of Resolutions Adopted 33 36 35 33 35 Number of Board Appointments 19 18 16 20 15 55 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STAFFING 17/18 18/19 35.00% 35.00% 10.00% 10.00% 25.00% 25.00% 30.00% 30.00% 100.00% 100.00% Citizens'Problems and Complaints - Assisting Citizens in referring complaints and problems to the City Manager for follow-up. Conference,Legislative,County,State,and Local Meetings - Attendance at assigned County and regional meetings. City representation at all levels of government and intra-governmental affairs. Regular and Special Meetings -Preparation and attendance at meetings (24 regularCity Counciland other CRA, Board of Adjustment and Council workshops/special meetings). Responsible for all legislative functions of City Government, including the establishment of laws and policies, and appointing qualified citizens to boards and committees. CITY COUNCIL PROGRAM BUDGET DESCRIPTION NATURE OF ACTIVITY City Functions and Events - Attendance at functions. Public relations. CITY COUNCIL BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 22,747$ 22,821$ 22,729$ 22,743$ 22,728$ 22,743$ 15$ Operating Expenditures 27,775 25,898 31,022 32,150 30,570 33,165 2,595 Capital Outlay ----- -- Total 50,522$ 48,720$ 53,751$ 54,893$ 53,298$ 55,908$ 2,610$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference 15$ 2,595$ -$ 3. Capital Outlay - No capital outlay requested. The Fiscal Year 2018-2019 adopted budget for City Council is $ 55,908. This compares to the 2017-2018 projected expenditures of $ 53,298, an increase of $ 2,610, or 4.90%. 1. Personal Services - Slight increase in worker's compensation insurance. 2. Operating Expenditures - Increase due to higher projected travel associated costs. PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Mayor 5,400 1.00 1.00 1.00 1.00 5,400$ 5,400$ Vice-Mayor 3,600 1.00 1.00 1.00 1.00 3,600 3,600 Council Member 3,600 3.00 3.00 3.00 3.00 10,800 10,800 5.00 5.00 5.00 5.00 TOTAL SALARIES 19,800$ 19,800$ FICA Taxes 2,892 2,892 Worker's Compensation Insurance 36 51 Total Personal Services 22,728$ 22,743$ FULL TIME EQUIVALENTS 56 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY COUNCIL Code: 010001 Amended Account FY 14/15 FY15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Legislative Salaries 19,800 19,875 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,892 2,897 2,892 2,892 2,892 2,892 512400 Worker's Comp Insurance 55 49 38 51 36 51 TOTAL PERSONAL SERVICES 22,747 22,821 22,729 22,743 22,728 22,743 OPERATING EXPENDITURES 534000 Travel & Per Diem 22,486 21,591 24,217 24,000 23,652 26,000 534105 Cellular Telephone 600 563 1,293 1,680 1,711 1,980 534110 Internet Access 0 0 1,064 870 575 435 534630 R & M Office Equipment 18 0 0 0 0 0 534800 Promotional Activities 800 557 190 800 170 600 535200 Departmental Supplies 464 272 467 500 683 500 535210 Computer Supplies 451 0 565 500 100 500 535410 Dues and Memberships 200 200 0 200 200 200 535420 Books and Publications 111 90 0 125 24 25 535450 Training and Education 2,645 2,625 3,225 3,475 3,455 2,925 TOTAL OPERATING EXPENDITURES 27,775 25,898 31,022 32,150 30,570 33,165 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 50,522 48,720 53,751 54,893 53,298 55,908 57 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY MANAGER The City Manager, appointed by and serving at the pleasure of the City Council, is the chief operating officer of municipal government. The City Manager's office provides administrative direction for all municipal operations consistent with goals adopted by City Council. As such, the City Manager implements policies of the City Council and is responsible for day-to-day operations of the City, as well as ensuring services and operations function in an efficient, timely and cost effective manner, while still in accordance with City Council objectives. As chief operating officer, the City Manager's office is involved in the following functions: the daily administration of the City; appointing authority for all city employees; supervision and evaluation of the management team; coordination of intra and inter-governmental affairs; acting as the administrative spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and non-departmental expenditures and the capital improvement program; preparation of reports and data to assist the City Council in making formal decisions; ensuring effective and efficient action on citizen complaints and service requests; and conducting administrative research and analysis. FISCAL YEAR 2018 ACCOMPLISHMENTS Continued meetings of the Management Team to coordinate actions and improve communications. T Reorganized to separate the Stormwater budget from other operations and have it accounted for as an independent operation. Completed renovations to the restaurant at the Golf Course. Resurfaced and reconstructed a number of roadways. Successfully managed the advanced preparation activities and prompt reaction to the impacts of Hurricane Irma. Implemented measures to establish a City Fire Marshal to insure more timely response and review of development plans. Attained a substantial amount of grant awards enabling improvements to the Airport. FISCAL YEAR 2019 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations Proactively monitor and evaluate the efficiency and effectiveness of service delivery methods and procedures; assess and monitor workload, administrative and support systems, and internal reporting relationships; identify opportunities for improvement; and direct the implementation of changes. Develop a strategic plan and strategies to achieve stated goals that are identified. Create the most efficient and high quality City operation while upgrading the existing infrastructure. Closely monitor spending and consider any cost savings ideas. Insure effective communications between managers and employees. Prepare to successfully deal with major hurricane events. Quality Service to Citizens Promote an effective, responsive and value-based organizational culture. Create, present, and explain City programs, policies, and activities; and negotiate and resolve sensitive, significant, and controversial issues. Insure that reports and supporting documentation are accurate and complete. Insure that the City Council promptly receives pertinent information. Maintain positive intergovernmental relations. Participate in activities of the Florida League of Cities and International City/County Managers Association (ICMA). Network with counterparts in surrounding governmental entities to share information. 58 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Per Capita Level of Service Cost $504 $511 $580 $531 $503 Per Capita Number of Full-time Employees 5.29 5.17 5.01 5.08 5.58 General Fund Unrestricted Funds vs. Expenditures 50.34% 50.24% 31.99% 45.31% 47.20% CITY MANAGER PROGRAM BUDGET DESCRIPTION STAFFING 17/18 18/19 40.00% 40.00% 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 100.00% 100.00% NATURE OF ACTIVITY Management and Supervision of City Programs and Projects - Plan, organize, direct, coordinate, and report on City Projects. Improve and expand efforts for quality public services. Purchasing and Contract Administration - Provide City Departments/Divisions assistance in purchasing policy compliance. Assist with solicitations for professional services in accordance with applicable policies and legal restrictions. Preparation of City Council Agenda - Provide City Council members with recommendations on issues requiring legislative actions and implementation of their decisions. Initiate and review all matters requiring City Council actions. Intergovernmental Affairs - Represent City in intergovernmentalmatters. Serve as City representative on task forces, committees and planning groups. Administer inter-local agreements. Monitor and report State and Federal legislation affecting the City. CITY MANAGER BUDGET SUMMARY Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Actual Actual Actual Expenditures Budget Difference Personal Services 250,297$ 277,445$ 257,129$ 387,786$ 278,709$ (109,077)$ Operating Expenditures 6,885 10,324 6,870 38,280 19,230 (19,050) Capital Outlay ------ Total 257,182$ 287,769$ 264,000$ 426,065$ 297,939$ (128,126)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference (109,077)$ (19,050)$ -$ The Fiscal Year 2018-2019 adopted budget for City Manager is $ 297,939. This compares to the 2017-2018 projected expenditures of $426,065, a decrease of $ 128,126 or -44.52%. 1. Personal Services - Decrease due to high employee payout expenses in FY18. 2. Operating Expenses - Decrease due to City Manager recruitment expenses in FY18. 3. Capital Outlay - No capital outlay requested. 59 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY MANAGER Projected PAY Amended Expenditures Budget POSITION RANGE 16/17 17/18 17/18 18/19 17-18 18/19 City Manager 1.00 1.00 1.00 1.00 233,200$ 140,500$ Executive Assistant 43,927 / 79,069 1.00 1.00 1.00 1.00 74,500 77,250 Procurement Manager 55,588 / 100,058 1.00 0.00 0.00 0.00 -- 3.00 2.00 2.00 2.00 307,700$ 217,750$ FICA Taxes 23,000 16,658 Deferred Compensation 27,700 19,598 Group Health Insurance Premium 29,000 24,137 Worker's Comp Insurance 386 566 Total Personal Services 387,786$ 278,709$ FULL TIME EQUIVALENTS CITY MANAGER Code: 010005 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 196,848 217,675 200,485 210,700 307,700 217,750 512100 FICA Taxes 15,083 16,208 15,223 16,103 23,000 16,658 512225 Deferred Compensation 17,522 19,030 18,397 18,945 27,700 19,598 512301 Group Health Insurance Premium 12,492 14,310 13,371 23,158 29,000 24,137 512305 Dependant Health Ins Premium 7,808 9,684 9,215 0 0 0 512309 Employee Assistance Program 47 52 48 32 0 0 512400 Worker's Comp Insurance 497 485 390 546 386 566 TOTAL PERSONAL SERVICES 250,297 277,445 257,129 269,484 387,786 278,709 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 26,500 30,800 0 534000 Travel and Per Diem 0 4 0 0 1,100 5,000 534105 Cellular Phone 435 555 709 660 628 635 534110 Internet Services 36 0000 0 534120 Postage 82 32 19 50 50 50 534420 Equipment Leases 0 1,584 1,562 1,480 1,507 1,535 534620 R & M - Vehicles 468 4,134 237 500 200 500 534630 R & M - Office Equipment 1,739 662 580 650 750 760 534800 Promotional Activities 1,636 1,246 1,467 1,500 1,000 1,500 535200 Departmental Supplies 535 543 366 445 445 500 535210 Computer Supplies 00800 0 535230 Small Tools & Equpment 418 0000 0 535260 Gas and Oil 627 883 1,192 1,250 1,050 1,250 535410 Dues and Memberships 455 681 681 750 750 4,500 535420 Books and Publications 304 0000 0 535450 Training and Education 150 0 50 0 0 3,000 TOTAL OPERATING EXPENDITURES 6,885 10,324 6,870 33,785 38,280 19,230 CAPITAL OUTLAY 606400 Vehicles and Equipment 00000 0 TOTAL CAPITAL OUTLAY 00000 0 TOTAL CITY MANAGER 257,182 287,769 264,000 303,269 426,065 297,939 60 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY CLERK The City Clerk is a Charter Officer who is appointed by and serves under the direction of the City Council. The office maintains the City seal, attests all documents, provides legislative support, maintains permanent records of the City, scans and provides availability of scanned documents to City staff and the public through the website in Laserfiche. The City Clerk is the City Elections Official, Canvassing Board Chair, and Records Management Liaison Officer for all City department records except Law Enforcement. The office is responsible for the City’s records management program, cemetery sales and records, administration of City board and committee appointments, financial disclosure, orientation, ordinance codification, and provides recording services to City Council, CRA, Board of Adjustment, and Charter Review Committee. FISCAL YEAR 2018 ACCOMPLISHMENTS Developed November 7, 2017 ballot and canvassed the election for three seats. Activated successful preparation and response to securing office records and equipment during Hurricane Irma. Scanned water and sewer files from the 1980’s and 1990’s; and employee files. Prepared Laserfiche templates for Unit 3 and new columbarium lots in the Cemetery. Enhanced retention/destruction process regarding Laserfiche templates for contracts. Assisted with new City Attorney and City Manager Search. Assisted with plans to enhance Council Chambers. Continued to learn by attending seminars, conferences, and webinars. Assisted Supervisor of Elections with Early Voting preparation and upon completion of the candidate qualifying period, will develop November 6, 2018 ballot for two seats. FISCAL YEAR 2019 GOALS AND OBJECTIVES Hold election process for two Council seats. Work with numerous code changes anticipated with the new City Attorney and City Manager. Continue to coordinate the recording and transcription of City board meetings utilizing the technical writer. Continue to serve Council, boards, staff and the public by providing information and response. Canvass the 2019 election for three seats. Purchase and be trained in the operation of a large plans scanner to eliminate paper storage of City plans and surveys. Achieve Florida Records Management Association recertification of Records Program Manager. 61 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Records Scanned 825 1500 20 c.f. 168 c.f. 22 c.f. Records Destroyed 176 140 412 c.f. 423 c.f. 400 c.f. Council Meeting Packets/Minutes 28 24 21 20 22 Cemetery Lots/Niches Sold 62 59 32 55 55 Election - Candidates Qualified 4 3 4 8 3 Legal/Display Ads Published 18 18 13 20 20 Code Supplements Distributed 3 2 0 5 5 Board Appointments Administered 19 18 16 20 18 Instruments Recorded 4 2 8 10 10 Public Records Requests 154 145 136 125 150 Other Committee Meeting Minutes Recorded 22 21 11 20 6 CITY CLERK PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 20.00% 20.00% 10.00% 10.00% 20.00% 20.00% 20.00% 20.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 100.00% 100.00% Cemetery - Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery records/database. Respond to customer concerns and complaints. Services for City Council - Prepare Council agendas, advertise hearings, post notices, take minutes of Council meetings, administer follow-up of City Council action items, prepare correspondence, prepare City Council budget, make Council travel arrangements, research services, attest & seal all documents executed by Mayor and City Manager, schedule invocations, prepare proclamations, resolutions, certificates of appreciation, prepare for and conduct Council orientation w/CM and CA, coordinate w/MIS for broadcast of Council, CRA, Board of Adjustment meetings. Records Management - Scan all permanent and long term records for staff and public into Laserfiche, administer public records requests, coordinate paper recycling and records destruction with recyclingcontractor in accordance with State law, maintain, update and distribute adopted Records Management Procedures Manual, coordinate with Records Liaisons Committee, maintain all original City documents, i.e. ordinances, resolutions, agreements, deeds, terminated personnel files, conduct records research for staff as requested. Conduct staff training in records management. Scans and distributes agenda packets for all City boards and Council. Services for Citizens - Receive and respond to general City website e-mail link, respond to public records requests and inquiries, provide computer for public research, post legal notices, and make imaged records available on City website via Laserfiche Weblink. City Election - The City Clerk is the City Elections Official and Chairperson of the City Canvassing Board, qualifies candidates for office and political committees, coordinates with Supervisor of Elections and State of Florida in administration of annual general elections, prepares resolutions and forms, swears in elected officials. General Administration - Prepare, post, and distribute monthly calendar, prepare annual budget for department, attend staff meetings, codify ordinances, record final plats and easements, record vacations of easement, keep log of all City vehicles, attest and seal City documents, provide notary services for City documents, respond to Cityseb emails. Services for Boards/Committees - Board liaison, advertise vacancies, administer financial disclosure forms, update Commission on Ethics website annually, record and provide services to Board of Adjustment and CRA. Maintain and update Board Handbook, and conduct board member orientation and prepare outgoing certificates. 62 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Actual Actual Actual Expenditures Budget Difference Personal Services 287,662$ 287,490$ 150,152$ 159,023$ 166,495$ 7,472$ Operating Expenses 41,270 65,590 30,545 47,891 24,513 (23,378) Capital Outlay 14,598 --- 15,000 15,000 Total 343,530$ 353,080$ 180,698$ 206,914$ 206,008$ (906)$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference 7,472$ (23,378)$ 15,000$ The FiscalYear2018-2019adopted budget forCity Clerk is $ 206,008. This compares to the 2017-2018 projected expenditures of $206,914, a decrease of $ 906 or -.44%. 1. Personal Services - Increase due primarily to negotiated increases in salaries and insurance. 2. Operating Expenses - Decrease due primarily to non-election year costs. 3. Capital Outlay - Increase due to plans scanner requested in FY19. CITY CLERK Projected PAY Amended Expenditures Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 City Clerk 1.00 1.00 1.00 1.00 80,725$ 84,000$ Records Program Manager 29,923 / 53,862 1.00 1.00 1.00 1.00 33,700 35,250 Clerical Assistant (Temp)$10/hr 0.50 0.50 0.50 0.00 7,700 - Clerical Assistant (P/T)$ 10.30/hr 0.00 0.00 0.00 0.50 - 8,250 2.50 2.50 2.50 2.50 122,125$ 127,500$ Overtime 100 200 FICA Taxes 9,350 9,769 Deferred Compensation 10,307 10,733 Group Health Insurance Premium 16,912 17,962 Worker's Comp Insurance 229 331 Total Personal Services 159,023$ 166,495$ FULL TIME EQUIVALENTS PERSONAL SERVICES SCHEDULE CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Plans Scanner 15,000$ -$ -$ -$ -$ 15,000$ 15,000$ -$ -$ -$ -$ 15,000$ CITY CLERK DEPARTMENT - TO BE FUNDED BY GENERAL FUND 63 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY CLERK Code: 010009 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Salaries 213,004 228,236 109,944 115,350 114,425 127,500 511300 Temporary Salaries 9,953 1,595 4,943 10,400 7,700 0 511400 Overtime 0 00200 100 200 512100 FICA Taxes 16,795 17,311 8,551 9,589 9,350 9,769 512225 Deferred Compensation 18,848 20,024 9,895 10,328 10,307 10,733 512301 Group Health Insurance Premium 18,304 12,965 13,372 17,052 16,912 17,962 512305 Dependant Health Ins Premium 10,115 6,833 3,178 0 0 0 512309 Employee Assistance Program 88 56 48 32 00 512400 Worker's Comp Insurance 555 471 221 324 229 331 TOTAL PERSONAL SERVICES 287,662 287,490 150,152 163,275 159,023 166,495 533400 Other Contractual Services 1,688 2,090 1,796 3,000 2,053 3,000 533490 Codification Services 2,632 3,306 2,008 5,000 2,580 5,000 534000 Travel and Per Diem 736 1,253 681 1,200 100 800 534101 Telephone 070000 534105 Cellular Phone 135 00000 534110 Internet Services 1,748 433 0000 534120 Postage 335 355 365 300 300 450 534420 Equipment Leases 0 689 679 645 668 668 534630 R & M - Office Equipment 11,931 11,453 11,800 10,640 960 960 534640 R & M Operating Equipment 1,850 0 0 0 0 0 534910 Clerk of Court Filing Fees 81 93 268 300 193 300 534920 Legal Ads 1,549 2,178 2,084 2,000 2,000 2,000 534990 Election Costs 8,732 34,338 9,488 37,500 37,940 9,820 535200 Departmental Supplies 341 529 374 300 300 300 535210 Computer Supplies 6,078 7,450 21 300 122 300 535230 Small Tools 1,301 0 0 0 0 0 535410 Dues and Memberships 1,033 525 538 550 550 550 535420 Books and Publications 0 62 0 100 25 0 535450 Training and Education 1,100 830 444 650 100 365 TOTAL OPERATING EXPENDITURES 41,270 65,590 30,545 62,485 47,891 24,513 CAPITAL OUTLAY 606400 Vehicles and Equipment 14,598 0 0 0 0 15,000 TOTAL CAPITAL OUTLAY 14,598 0 0 0 0 15,000 TOTAL CITY CLERK 343,530 353,080 180,698 225,760 206,914 206,008 64 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. FISCAL YEAR 2018 ACCOMPLISHMENTS Attended City Council, Planning and Zoning, and Board of Adjustment meetings. Provided regular updates to the City Council on changes to federal and state laws, as well as pending suits and legal cases. Researched and develop an Ordinance regarding medical marijuana dispensaries. Researched and develop an Ordinance regarding vacation rentals. Reviewed significant legal claims and insurance settlements, as deemed necessary. Provided input to the process of terminating the Golf Course restaurant lease and the purchase of a property on Indian River Drive. FISCAL YEAR 2019 GOALS AND OBJECTIVES Attend City Council, Planning and Zoning, and Board of Adjustment meetings. Provide quality legal services to the City Council, various boards, and the City Staff. Continue to provide regular updates to the City Council on changes to federal and state laws, as well as pending suits and legal cases. Review significant legal claims and insurance settlements, as deemed necessary. Coordinate and monitor the use of any outside council services. Draft and/or review proposed ordinances and resolutions, as needed. Provide for substitute legal counsel in instances when the City Attorney is not available. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Number of Resolutions 33 35 35 35 35 Number of Ordinances 8 8 3 8 5 Number of Meetings 40 45 42 42 58 65 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY ATTORNEY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 25.00% 25.00% 25.00% 25.00% 40.00% 40.00% 10.00% 10.00% 100.00% 100.00% Counsel to City Council and Other City Bodies - Attend workshops, regular and special meetings of City Council, Planning Commission, Board of Adjustment, and Code Enforcement Board,as well as other City bodies as assigned and provide advice as to the law and procedures. Function as City's Solicitor - Prepare and reviewordinances, resolutions,contracts, property instruments and other legal documents on behalf of the City. City Legal Advisor - Provide legal counsel to and attends meetings with City Manager, department directors and key personnel on a day-to-day basis. Provide legal opinions to City Council and Manager as requested. Legal Representative - Represent City in litigation and administrative proceedings as required. Act as General Counsel to the City in the supervision of outside counsel. CITY ATTORNEY BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services -$ -$ -$ -$ -$ -$ -$ Operating Expenses 103,870 94,682 68,346 101,554 96,312 104,914 8,602 Capital Outlay ------- Total 103,870$ 94,682$ 68,346$ 101,554$ 96,312$ 104,914$ 8,602$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference -$ 8,602$ -$ The Fiscal Year 2018-19 adopted budget for the City Attorney is $ 104,914. This compares to the 2017-18 projected expenditures of $ 96,312, an increase of $ 8,602 or 8.93%. 1. Personal Services - No change. 2. Operating Expenses - Increase due to new attorney contract and online service fees. 3. Capital Outlay - No capital outlay requested. 66 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENDITURES 533400 Other Contractual Services 102,294 92,615 66,545 100,000 95,500 103,200 534000 Travel and Per Diem 0 318 0000 534105 Cellular Phone 0000285 460 534110 Internet Services 00209 0 433 0 534115 On-Line Services 1,130 1,074 920 1,104 0 1,104 534120 Postage 600000 534630 R & M - Office Equipment 25 00000 535200 Departmental Supplies 000072 0 535230 Small Tools and Equipment 000022 0 535410 Dues and Memberships 0 150 150 150 0 150 535420 Books and Publications 415 0 522 300 00 535450 Training and Education 0 525 0000 TOTAL OPERATING EXPENDITURES 103,870 94,682 68,346 101,554 96,312 104,914 CAPITAL OUTLAY 606400 Vehicles and Equipment 000000 TOTAL CAPITAL OUTLAY 000000 TOTAL CITY ATTORNEY 103,870 94,682 68,346 101,554 96,312 104,914 67 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department primarily provides support services to other City departments. It is organized into three primary sections, which are Finance, Purchasing, and Human Resources. The Finance Section’s main responsibility is to conduct the fiscal affairs of the City in compliance with all applicable laws, regulations, and sound business practices and to diligently safeguard the resources of the city.It is also is responsible for documenting compliance with grant provisions, processing grant reimbursements and monitoring construction projects to assure spending is within amounts appropriated. The Purchasing Section monitors all purchases and new agreements. An effort is made to regularly review outstanding agreements to be sure renewals are timely made and the terms are adhered to. The Human Resources Section is responsible for administering effective recruitment, selection, assignment and retention of employees, in addition to implementing and advising on rules and regulations to ensure compliance with employee laws. It is also responsible for employee service recognition, employee special events, employee assistance program, employee orientation, employee benefits, employee training, negotiating collective bargaining agreements, discipline and grievance handling and employee salary administration. FISCAL YEAR 2018 ACCOMPLISHMENTS Nineteenth time awardee of the Government Finance Officer’s Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and thirteenth time awardee of the Government Finance Officer’s Association Distinguished Budget Presentation Award. Maintained American Express corporate card and Bank of America purchasing card programs. Served as risk manager regarding property and liability insurance policies and claims. Provided administrative support to the Police Officers Pension Plan. Handled grant accounting and financial reporting requirements in coordination with other departments expected to adhere to requirements for narrative reports on progress. Recruited, interviewed and hired new employees and replacements for vacant positions. Improved internal processes to operate more efficiently. Completed conversion to automated payroll system. Completed revision to the purchasing manual. FISCAL YEAR 2019 GOALS AND OBJECTIVES Generate cost saving ideas through internal audits/staff involvement. Provide low cost quality training for City employees. Develop mandatory training that can be provided through the internet when appropriate. Recruit and promote the most qualified candidates recognizing the value of diversity. Promote a safe and healthy work place, reflecting the commitment to fairness and equality. Continue to provide responsive service to all customers, citizens, vendors, and employees. Submit 2017-2018 Comprehensive Annual Financial Report for the Excellence for Financial Reporting Award and 2018-2019 Annual Budget document for the Distinguished Budget Presentation Award to Government Finance Officers Association. Provide timely financial information to the City administration and the general public by issuing the City’s Comprehensive Annual Financial Report no later than February 28th each year. Provide timely adopted budget document to the City administration and the general public by issuing the City’s Annual Budget document no later than October 31th each year. Reformat the Quarterly Financial Report to enable more timely completion and provide more concise and useful information to decision makers and the public. Continue staff training in accounting, risk management, and emergency management. 68 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Total Full and Part-time Positions 183 178 180 189 209 Terminations/Resignations/Retirements 23 41 29 20 30 HR hours to process new employee 3 3 3 3 3 Applications processed 391 400 300 400 500 New Hires 26 35 37 25 50 Background Checks conducted - non-sworn 13 35 40 20 60 Reported Workers Compensation Claims 19 8 18 10 25 Time frame to hire new employee - non-sworn 14 days 14 days 21 days 14 days 21 days Time frame to hire new employee - sworn 1.5 Months 1.5 Months 1.5 Months 1.5 Months 1.5 Months Program Cost Per Capita $25.05 $24.63 $24.68 $26.55 $28.74 Journal Entries Processed 973 1,032 1,028 975 1,000 Accounts Payable Invoices Processed 6,552 4,238 4,191 4,500 4,400 Accounts Payable Checks Processed 2,238 2,384 2,232 2,500 2,400 Purchase Orders Processed 254 328 289 300 325 Payroll Checks Processed 4,238 3,992 4,008 4,100 4,300 Purchasing/Corporate Card Transactions Processed 1,395 1,357 1,718 1,675 2,200 Purchasing Card Users 40 39 40 41 39 Garage Sale Permits Issued 880 838 799 850 850 Number of Fixed Assets Records 2,381 2,200 2,302 2,500 2,500 Comprehensive Annual Financial Statement issued 03/17/16 02/15/17 03/23/18 02/15/19 02/15/20 Annual Budget Document issued 10/27/14 10/27/15 11/04/16 11/27/17 10/15/18 Excellence in Financial Reporting Award (consecutive years)17 18 19 20 21 Distinguished Budget Presentation Award (consecutive years)11 12 13 14 15 69 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET ADMINISTRATIVE SERVICES PROGRAM BUDGET STAFFING 17/18 18/19 25.00% 24.00% 11.00% 11.00% 9.00% 7.00% 8.00% 8.00% 8.00% 6.00% 8.00% 6.00% 8.00% 7.00% 5.00% 3.00% 4.00% 7.00% 3.00% 3.00% 3.00% 2.00% 2.00% 3.00% 2.00% 2.00% 2.00% 3.00% 1.00% 3.00% 1.00% 3.00% 0.00% 2.00% 100.00% 100.00% Cash Management -Collect revenues from taxes,intergovernmental revenues, franchise fees, utility taxes,occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to budget. Invest any available cash balances, as warranted. In-Service Actions - Process employee action notices for activity - promotions, demotions and transfers. Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee evaluation program. Union Negotiations,Contract Administration - Negotiate laboragreements with both PBA and CWA and any Memo's of Understanding that may be necessary during the life of existing contracts. Perform support research, document preparation and record minutes. Review, rewrite and organize Rules and Regulations. Risk Management - Ensure that liability insurance claims are promptly submitted to the insurance carrier. Resolve minor claims that are lower than deductible limits in a fair and consistent manner. Insure Workers Compensation claims are submitted to carrier. Maintain correspondence with insurance carrier for all liability and workers compensation claims from inception to completion or return to work. Negotiate carrier benefits and rates. Coordinate all safety training. NATURE OF ACTIVITY General Accounting - Data entry for general ledger activity for all City operations, bankreconciliations, preparation of federal, state and local reports, and allocation of charges to City departments. Ensure all accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. Grants &Special Projects -Responsible for quarterly status, reimbursement reports, close out documentation and federal and state compliance to grantors. Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing card transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense reports and prepare year end 1099's. Payroll - Review and process payroll, including benefits, deductions, leave availability, and workers compensation. Prepare quarterly reports to the workers compensation insurance carrier. Prepare employee insurance invoices for payment. Monitor ADP to insure quarterly and annual payroll tax reports and year end W-2's are processed correctly. Budget - Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to communication,coordination and control. Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. Employee Support - Provide protection to both City and employees by following federal and state laws/regulations. Manage employee relations and identify labor costs. Mediate and resolve disputes between management and employees. Maintain, update, and implement City Human Resources policies and procedures. Develop and coordinate employee training. Review and revise job descriptions and pay scales. Maintain all employee files. Sit in on Police Pension Board meetings. Records Management - Records storage, disposition, and destruction. Insure annual compliance. Complete transmittals, box labels, records disposition and destruction forms, and update master log. Auditing and Financial Reporting - Analyze general ledger accounts, develop and prepare subsidiary ledgers for the annual audit. Analyze financial data. Prepare monthly budget to actual statements and annual financial statements. Prepare annualState reports, such as Comptroller's Report,Transportation Report,and othercomplexfinancialanalyses. Invest operating and construction funds. Make debt service payments and record transactions. Complete the Comprehensive Annual Financial Report and submit to the Government Finance Officers Association Award Program. Procurement - Research, negotiate pricing, seek out best practices and implement for procurement. Support Department Heads and staff in the procurement process. Build City replationships with vendors. Update Policies and Procedures as needed. Contract and Agreement Management -Maintain a contract database tracking alldeliverables, terms,and action dates. Reviewterms and make recommendations forany potentialchanges. Support Department Heads and Project Managers on contract issues. Customer Service -Respond to customerinquiries both in person and on the phone. Route incoming calls,complaints, concerns, etc to the appropriate department. Receive mail and packages and sort and distribute appropriately.Provide support to other employees and departments as needed. Effective Insurance Plans - Develop and maintain a comprehensive, innovative and effectively managed insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and participation options for employees and dependents. Hiring New Employees - Post position, accept applications, screen applications for minimum qualifications, prepare employment and rejection letters, prepare new hire package, schedule pre-employment physical and drug screens, conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. Interview applicants as part of panel. 70 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY Amended Projected FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 17-18 FY 18-19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 480,510$452,108$461,830$525,361$525,145$557,119$ 31,974$ Operating Expenses 77,949 98,051 105,234 132,335 117,203 134,436 17,233 Capital Outlay --4,050 ---- Total 558,459$550,159$571,115$657,696$642,348$691,555$ 49,207$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference 31,974$ $ 17,233 $ - The Fiscal Year 2018-2019 adopted budget for Administrative Services is $691,555.This compares to the 2017-2018 projected expenditures of $642,348, an increase of $49,207 or 7.66%. 2. Operating Expenses - Increase due primarily to projected increase in hiring expenses. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to negotiated salary and insurance increases. PERSONAL SERVICES SCHEDULE ADMINISTRATIVE SERVICES DEPARTMENT Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Administrative Services Director/CFO 78,967 / 142,140 1.00 1.00 1.00 1.00 128,350$ 133,500$ Human Resources Director/Asst Admin Services Director 72,868 / 131,163 1.00 1.00 1.00 1.00 84,975 91,750 Assistant Accounting Services Director 67,703 / 121,866 1.00 1.00 1.00 1.00 66,500 73,000 Procurement/Contracts Manager 55,588 / 100,058 0.00 1.00 1.00 1.00 63,750 66,500 Accountant 40,244 / 72,439 0.00 1.00 1.00 1.00 42,200 44,000 Account Clerk II 29,052 / 52,293 1.00 0.00 1.00 1.00 11,500 30,250 Account Clerk I 25,812 / 46,462 1.00 1.00 0.00 0.00 17,000 - Accounting Services Consultant (Temp)0.50 0.50 0.00 0.00 40 - 5.50 6.50 6.00 6.00 TOTAL SALARIES 414,315$ 439,000$ Overtime 150 250 FICA Taxes 31,725 33,603 Deferred Compensation 37,300 39,533 Group Health Insurance Premium 40,961 43,672 Worker's Comp Insurance 694 1,061 Total Personal Services 525,145$ 557,119$ FULL TIME EQUIVALENTS 71 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 390,688 368,115 371,071 412,650 414,275 439,000 511300 Temporary Salaries 0 2,948 2,092 1,850 40 0 511400 Overtime 2,023 59 0 250 150 250 512100 FICA Taxes 29,800 28,345 28,474 31,315 31,725 33,603 512225 Deferred Compensation 31,566 30,677 31,911 36,675 37,300 39,533 512301 Group Health Insurance Premium 22,722 20,400 24,016 41,543 40,961 43,672 512305 Dependent Insurance 2,643 693 3,487 0 0 0 512309 Employee Assistance Program 138 136 138 95 0 0 512400 Worker's Comp Insurance 929 736 642 983 694 1,061 TOTAL PERSONAL SERVICES 480,510 452,108 461,830 525,361 525,145 557,119 OPERATING EXPENDITURES 533120 Consultants 0 10,529 6,281 5,000 830 4,500 533175 Employee Background Testing 5,534 12,182 16,562 14,500 8,000 13,200 533200 Audit Fees 35,951 33,525 33,060 36,000 36,000 37,746 533400 Other Contractual Services 3,799 7,010 4,969 32,200 29,000 30,350 534000 Travel and Per Diem 40 41 496 1,000 750 1,000 534101 Telephone 0 0 0 0 0 0 534105 Cellular Telephone 0 0 440 450 0 0 534110 Internet Access 36 159 433 435 809 0 534120 Postage 2,098 2,160 1,893 2,100 1,725 1,800 534420 Equipment Leases 0 1,879 1,852 1,755 1,820 1,820 534630 R & M - Office Equipment 24,810 24,282 25,957 26,100 27,750 27,895 534700 Printing and Binding 247 0 0 200 0 0 534800 Promotional Activities 130 0 0 2,250 1,250 1,750 534825 Advertising 396 198 1,118 250 249 500 534920 Legal Ads 714 1,069 1,984 1,700 1,100 1,700 535200 Departmental Supplies 2,461 3,380 5,513 3,350 3,350 5,210 535205 Bank Charges 140 190 147 175 145 175 535210 Computer Supplies 165 418 469 100 660 2,600 535230 Small Tools & Equipment 140 0 0 0 0 0 535410 Dues and Memberships 1,239 950 3,563 3,720 3,340 3,340 535420 Books and Publications 50 50 50 50 50 50 535450 Training and Education 0 30 449 1,000 375 800 TOTAL OPERATING EXPENDITURES 77,949 98,051 105,234 132,335 117,203 134,436 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 4,050 0 0 0 TOTAL CAPITAL OUTLAY 0 0 4,050 0 0 0 TOTAL ADMINISTRATIVE SERVICES 558,459 550,159 571,115 657,696 642,348 691,555 72 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS DIVISION The Management Information Systems division consists of three (3) full-time and two (2) part-time staff members. This division is responsible for the purchase, operation, and maintenance of the City's approved computerized hardware and software infrastructure, and either provides or recommends training for its use. We also oversee the live broadcast of the City’s meetings, 24 hour broadcasting of COStv and creation/maintenance of all City websites. This division provides support for approximately 200 computers, printers and other systems including computerized physical access control, Police Department's computer infrastructure, accounting, Community Development's GIS, computerized fuel monitoring and also oversees the Working Waterfront technology. MIS supports hardware and software for the Internet/Intranet accounts, maintenance of email system, telephone system, and manages City issued cellular devices. MIS coordinates with other departments relating to use and configuration of the records imaging software (Laserfiche) and other departmental records management software systems. FISCAL YEAR 2018 ACCOMPLISHMENTS Upgraded Laserfiche United to Avante. Installed & configured wireless within the City Hall complex for public use. Installed & configured two (2) Sophos UTM firewalls (Unified Threat Management). Replaced two (2) switches with Cisco Catalyst 9300s. Reconfigured network to provide redundancy and optimization of resources. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to broadcast as many city meetings and functions as possible. Redesign both the Golf Course and Airport websites. Replace the whole-room UPS in the Police Department. Continue to work on improving the audio quality within the City Council Chambers. Continue to push the City towards a Digital-First Mindset. Continue to assess the City's current technology needs and address them as effectively as possible. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Workorders Processed 2460 2012 2730 2100 2500 Server/Network/Phone Outages Serviced 4 4 22 20 15 Web/COS-TV Workorders Processed 906 1018 694 700 700 Programs Aired Live on COS-TV 87 72 101 110 120 User Training hours performed/supported 180 72 30 30 60 73 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STAFFING 17/18 18/19 30.00% 20.00% 20.00% 30.00% 25.00% 0.00% 10.00% 5.00% 15.00% 5.00% 0.00% 10.00% 0.00% 5.00% 0.00% 15.00% 0.00% 10.00% 100.00% 100.00% Technology Research and Development - This is the time necessary to research and evaluate technology related products and services for purchase and implementation. Broadcasting/Recording/Content Creation - broadcast board meetings live from council chambers. Filming for commericals or other productions as directed. Creation of the daily programming schedule. Creation of all the video files for the Web Archive service. Creation of print advertising/banners as requested. Creation of COStv slides as needed. Any items needed are requested via work order. Website Support - posting of all agendas & packets, adding the city's events to the events calendar on the city's main site. Making any additions or changes that are needed for the information on all the city's websites to stay up-to-date. Any additions or changes are requested via work orders. Maintenance - monitoring and addressing MIS techincal items. These include servers, switches, and other specialized hardware that is essential to the day to day operations of the MIS division. This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc… NATURE OF ACTIVITY Network Analysis,Design,and Configuration - This includes the assessment of the citys' current data needs, as well as, projected needs for all software and hardware, and the documentation of all systems. MANAGEMENT INFORMATION SERVICES PROGRAM BUDGET DESCRIPTION Network Administration - This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc… Division Administration - This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. Records Management - Maintain the electronic records for the the City of Sebastian. This includes the public emails and the laserfiche system. work with the the City Clerks office to ensure our the city's electronic record storage is both user/public friendly and secured. End User Support - This includes hardware troubleshooting and repair, as well as, assisting users in the use of all data resources. MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 121,979$ 130,875$ 111,969$ 247,092$ 247,672$ 329,872$ 82,200$ Operating Expenses 32,471 68,352 51,456 110,772 146,191 114,355 (31,836) Capital Outlay 30,529 ------ Total 184,979$ 199,227$ 163,425$ 357,864$ 393,863$ 444,227$ 50,364$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference 82,200$ $ (31,836) $ - 2. Operating Expenses - Decrease due primarily to no longer utilizing outside consultant. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to new position and negotiated salary and insurance increases. The Fiscal Year 2018-2019 adopted budget for Management Information Systems is $ 444,227. This compares to the 2017-2018 projected expenditures of $ 393,863, an increase of $ 50,364, or 12.79%. 74 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 MIS Manager 50,871 / 91,568 0.00 0.00 1.00 1.00 58,450$ 72,500$ Network Manager 50,871 / 91,568 1.00 1.00 0.00 0.00 28,310 - Electronic Records and Information Manager 40,200 / 68,339 1.00 1.00 0.00 0.00 9,257 - MIS Technical Analyst 40,200 / 68,339 0.00 0.00 1.00 1.00 43,350 59,000 Systems Administrator 40,200 / 68,339 0.00 0.00 0.00 1.00 -56,500 MIS Technician 32,698 / 58,857 0.00 1.00 1.00 1.00 33,675 36,500 Systems Analyst 37,528 / 67,550 1.00 0.00 0.00 0.00 -- Audio Visual Technician (Part Time)$ 15.45/hr 0.50 0.50 0.50 0.50 10,625 13,500 Audio Visual Technician (Temp)$ 10.00/hr 1.00 1.50 1.00 0.50 7,650 7,800 4.50 5.00 4.50 5.00 TOTAL SALARIES 191,317$ 245,800$ Overtime 500 1,000 FICA Taxes 14,675 18,880 Deferred Compensation 15,575 20,205 Group Health Insurance Premium 25,250 43,348 Worker's Comp Insurance 355 639 Total Personal Services 247,672$ 329,872$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR DESCRIPTION 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Computer Upgrades 30,000$ 80,000$ 60,000$ 60,000$ 60,000$ 290,000$ Network Infrastructure Upgrades - 45,000 10,000 10,000 10,000 75,000 Police Server UPS - 15,000 --- 15,000 Total 30,000$ 140,000$ 70,000$ 70,000$ 70,000$ 380,000$ 75 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 97,822 99,865 86,749 184,250 183,667 238,000 511300 Temporary Salaries 0 163 0 11,000 7,650 7,800 511400 Overtime 00678 1,000 500 1,000 512100 FICA Taxes 7,491 7,319 6,785 14,887 14,675 18,880 512225 Deferred Compensation 8,135 8,988 7,449 14,985 15,575 20,205 512301 Group Health Insurance Premium 7,993 12,838 10,023 20,405 25,250 43,348 512305 Dependant Health Ins Premium 202 1,392 43 0 00 512309 Employee Assistance Program 41 52 40 64 00 512400 Worker's Comp Insurance 295 259 202 501 355 639 TOTAL PERSONAL SERVICES 121,979 130,875 111,969 247,092 247,672 329,872 OPERATING EXPENDITURES 533120 Consultants 0 0 0 0 32,500 0 533400 Other Contractual Services 0 14,955 0 700 615 0 534000 Travel and Per Diem 238 165 280 500 375 500 534101 Telephone 0 0 7,634 8,050 8,010 9,000 534105 Cellular Phone 677 810 819 1,920 1,500 2,400 534110 Internet Access 2,491 1,660 1,414 14,342 14,000 16,000 534120 Postage 0 0520 50 100 534130 Express Mail 5 43 11 60 60 100 534420 Equipment Leases 0 0066 69 69 534630 R & M - Office Equipment 0 0 30,215 52,016 52,016 68,606 534640 R & M-Operating Equipment 23,833 39,338 1,690 900 500 300 535200 Departmental Supplies 1,115 278 328 1,100 1,600 300 535210 Computer Supplies 2,814 10,658 7,900 22,202 27,000 9,750 535230 Small Tools and Equipment 999 146 245 400 100 0 535410 Dues and Memberships 299 299 501 4,696 4,696 4,940 535420 Books and Publications 0 00100 100 100 535450 Training and Education 00415 3,700 3,000 2,190 TOTAL OPERATING EXPENDITURES 32,471 68,352 51,456 110,772 146,191 114,355 CAPITAL OUTLAY 606400 Vehicles and Equipment 30,529 0 0 0 00 TOTAL CAPITAL OUTLAY 30,529 0 0 0 00 184,979 199,227 163,425 357,864 393,863 444,227 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 76 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 4,185,678$4,475,659$883,814$ 4,661,890$4,852,071$5,199,631$ 347,560$ Operating Expenses 463,404 483,953 120,669 598,397 539,717 573,751 34,034 Capital Outlay 50,990 46,988 - 20,000 20,000 49,000 29,000 Total 4,700,071$5,006,600$1,004,482$5,280,287$5,411,788$5,822,382$ 410,594$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference $ 347,560 $ 34,034 $ 29,000 POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS 3. Capital Outlay - Increase due to investigative equipment requested. The Fiscal Year 2018-2019 adopted budget for the Police Department as a whole is $5,822,382. This compares to the 2017- 2018 projected expenditures of $5,411,788, an increase of $ 410,594 or 7.6%. 1. Personal Services - Increase due to new positions added and negotiated salary and insurance increases. 2. Operating Expenses - Increase due to projected increases in fuel, operating supplies, and training costs. Police Administration15% Police Operations 57% Investigations14% Dispatch11% Code Enforcement3% Sebastian Police Department Cost Allocation 77 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES 770,837$ 873,844$ 883,814$ 765,732$ 732,890$ 723,081$ OPERATING EXPENDITURES 114,750 122,937 120,669 142,407 127,873 125,115 CAPITAL OUTLAY 3,700 23,303 ---- TOTAL 889,288$ 1,020,084$ 1,004,482$ 908,139$ 860,763$ 848,196$ POLICE OPERATIONS PERSONAL SERVICES 2,135,684$ 2,238,074$ 2,308,436$ 2,467,961$ 2,709,637$ 2,986,450$ OPERATING EXPENDITURES 219,761 211,528 270,954 302,983 271,684 300,270 CAPITAL OUTLAY 17,307 8,241 19,373 20,000 20,000 21,000 TOTAL 2,372,752$ 2,457,843$ 2,598,763$ 2,790,944$ 3,001,321$ 3,307,720$ POLICE INVESTIGATIONS PERSONAL SERVICES 622,918$ 669,523$ 603,083$ 686,939$ 664,149$ 697,014$ OPERATING EXPENDITURES 105,416 125,100 106,217 119,661 110,293 114,807 CAPITAL OUTLAY - 15,444 5,188 -- 28,000 TOTAL 728,334$ 810,068$ 714,488$ 806,600$ 774,442$ 839,821$ POLICE DISPATCH PERSONAL SERVICES 503,014$ 531,446$ 600,680$ 585,174$ 585,550$ 627,288$ OPERATING EXPENDITURES 8,850 8,443 10,349 14,981 11,892 16,485 CAPITAL OUTLAY 29,983 ----- TOTAL 541,846$ 539,889$ 611,029$ 600,155$ 597,442$ 643,773$ POLICE CODE ENFORCEMENT PERSONAL SERVICES 153,224$ 162,772$ 149,566$ 156,084$ 159,845$ 165,798$ OPERATING EXPENDITURES 14,627 15,945 15,138 18,365 17,975 17,074 CAPITAL OUTLAY ------ TOTAL 167,851$ 178,717$ 164,704$ 174,449$ 177,820$ 182,872$ TOTALS PERSONAL SERVICES 4,185,678$4,475,659$4,545,579$4,661,890$4,852,071$5,199,631$ OPERATING EXPENDITURES 463,404 483,953 523,326 598,397 539,717 573,751 CAPITAL OUTLAY 50,990 46,988 24,561 20,000 20,000 49,000 TOTAL 4,700,071$5,006,600$5,093,466$5,280,287$5,411,788$5,822,382$ 78 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE ADMINISTRATION The Police Administrative Division includes the office of the Chief, Professional Standards, Training, Accreditation, Alarm Administration and Police Volunteers. This division coordinates the efforts of the division commanders, oversees the budget, conducts internal investigations and background investigations for new employees and is responsible for strategic planning. FISCAL YEAR 2018 ACCOMPLISHMENTS  Provided leadership training and professional development to key agency members Provided a full time Community Outreach Program designed to foster a positive relationship Provided professional law enforcement services to our community Researched and trained in the utilization of intelligence led policing methods and technology  FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to provide professional law enforcement services to the community Continue to develop staff for future growth Enhance our Community Outreach Program to reach more members of the community Establish a more involved relationship with our schools through the SRO program PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Civic meetings attended 77 90 100 90 100 Policies reviewed 88 90 123 80 100 Unit staff meetings attended 12 12 12 12 12 Senior staff meetings attended 26 24 24 24 24 Staff inspections performed 4 4 4 4 4 Computerized statistical reviews 12 12 12 12 12 Crime Prevention Information needs 50 55 30 60 50 Youth & Bike Safety Events 7 30 30 25 24 Community Events 50 58 62 65 60 Background Investigations 10 14 20 10 20 Training Assistance 24 24 24 24 24 Internal Investigations 2 1 1 2 2 Conduct 40 hrs of training for officers 36 38 39 40 43 Conduct training for civilian employees 20 40 40 40 40 Recruiting and promotional Activities 65 40 36 40 36 Number of citations processed 691 711 670 800 800 Number of warnings processed 2834 2354 2510 2400 2400 Number of reports processed 3539 3191 3262 3200 3300 Number of parking citations processed 60 73 49 60 50 Number of trespass warnings processed 237 268 149 250 200 Statistical reports completed 35 35 30 35 38 79 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 38.00% 37.50% 2.50% 2.50% 0.50% 0.50% 33.00% 32.00% 20.00% 21.50% 5.00% 4.50% 1.00% 1.50% 100.00% 100.00% General Management - Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. Generaladministrative duties managing the department. Professional Standards - Oversee all internal affairs investigations and conduct two staff inspections during the year. Oversee all background investigations. Insure that accreditation standards are followed and documented. Staff Inspections Reporting - Provide FDLEwith UCR reports, update UCR, prepare and provide statistics, update pin map. Administrative - Mail correspondence to housewatch participants and to programdonors, collect copy fees, signoff citation fees and alarm fees. Records Management - Processing, distributing and entering incident reports, citations, warnings, parking tickets,trespass warnings,and otherrelated records management forthe Divisions of the Police Department. Citizen Requests - Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers with information when requested, signing for, processing and entering subpoenas. Providing records information to citizens in person or by phone. POLICE ADMINISTRATION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 770,837$ 873,844$ 883,814$ 765,732$ 732,890$ 723,081$ (9,809)$ Operating Expenses 114,750 122,937 120,669 142,407 127,873 125,115 (2,758) Capital Outlay 3,700 23,303 ----- Total 889,288$ 1,020,084$ 1,004,482$ 908,139$ 860,763$ 848,196$ (12,567)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference (9,809)$ (2,758)$ -$ 1. Personal Services - Decrease due to elimination of one full time position. 2. Operating Expenses - Decrease due primarily to insurance costs not incurred this year. 3. Capital Outlay - No capital outlay requested. The Fiscal Year 2018-2019 adopted budget for Police Administration is $ 848,196. This compares to the 2017-2018 projected expenditures of $ 860,763 (excluding State Pension funds), a decrease of $ 12,567 or -1.5%. 80 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE ADMINISTRATION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Chief of Police 78,967 / 142,140 1.00 1.00 1.00 1.00 120,500$ 125,500$ Deputy Chief of Police 62,565 / 112,616 1.00 1.00 1.00 1.00 117,500 122,250 Captain 60,742 / 109,336 0.00 0.00 0.00 1.00 -96,750 Commander 50,871 / 91,568 1.00 2.00 2.00 0.00 142,500 - Administrative Supervisor 35,730 / 64,314 0.00 1.00 1.00 1.00 42,500 44,500 Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 39,000 41,250 Records Specialist II 30,821 / 55,478 1.00 1.00 1.00 1.00 32,500 34,000 Clerical Assistant II 26,587 / 47,856 2.00 1.00 1.00 1.00 30,500 32,000 Logistics Specialist (Temp)12.00/hr 0.50 0.50 0.50 0.50 10,000 12,500 COPE Assistant (Temp)12.00/hr 0.00 0.00 0.00 0.50 -12,500 7.50 8.50 8.50 8.00 TOTAL SALARIES 535,000$ 521,250$ Overtime 500 500 FICA Taxes 41,250 40,038 Clothing Allowance 1,980 1,620 Deferred Compensation 13,225 13,703 Chapter 185 Pension 75,610 75,790 Group Health Insurance Premium 52,750 54,509 Worker's Comp Insurance 12,575 15,671 Total Personal Services 732,890$ 723,081$ FULL TIME EQUIVALENTS 81 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 465,795 534,855 529,259 546,588 525,000 496,250 511300 Temporary Salaries 5,097 8,391 8,847 12,500 10,000 25,000 511400 Overtime 1,349 1,498 810 1,000 500 500 512100 FICA Taxes 35,105 40,897 40,636 42,661 41,250 40,038 512215 Clothing Allowance 1,620 1,620 2,138 2,160 1,980 1,620 512225 Deferred Compensation 16,918 17,288 12,592 13,320 13,225 13,703 512250 Chapter 185 Retirement 34,006 41,923 54,528 62,410 75,610 75,790 512251 Chapter 185 State Shared Revenue 145,700 169,027 168,628 0 0 0 512301 Group Health Insurance Premium 39,463 35,184 43,909 67,165 52,750 54,509 512305 Dependant Health Ins Premium 12,889 11,071 12,446 0 0 0 512309 Employee Assistance Program 187 172 192 127 0 0 512400 Worker's Comp Insurance 12,709 11,918 9,828 17,801 12,575 15,671 TOTAL PERSONAL SERVICES 770,837 873,844 883,814 765,732 732,890 723,081 OPERATING EXPENDITURES 533100 Professional Services 600 890 2,743 1,500 600 600 533400 Other Contractual Services 25 25 25 0 0 0 533415 Janitorial Services 5,046 10,092 11,017 0 0 0 533500 Investigations 647 179 320 500 700 500 534000 Travel and Per Diem 0 0 2,899 3,000 4,000 4,000 534101 Telephone 6,394 7,258 7,936 4,755 8,775 8,940 534105 Cellular Telephone 1,579 2,105 2,629 2,880 2,600 2,100 534110 Internet Services 1,365 1,898 3,039 3,050 3,040 2,185 534120 Postage 1,145 1,409 1,285 1,000 1,000 1,000 534310 Electric 29,401 28,861 29,202 30,000 25,000 29,000 534320 Water/Sewer 3,211 2,829 3,082 3,000 3,050 3,100 534420 Equipment Leases 0 3,240 3,194 3,020 3,140 3,140 534500 Insurance 0 5,609 0 5,700 5,609 0 534610 R & M-Buildings 0 3,699 0 5,000 5,000 5,000 534620 R & M-Vehicles 1,223 1,346 1,035 1,500 1,500 1,500 534630 R & M - Office Equipment 40,395 29,513 32,104 45,000 40,000 40,000 534640 R & M-Operating Equipment 2,466 572 33 4,000 4,000 4,000 534650 R & M-Radio 513 130 200 200 50 100 534800 Promotional Activities 889 912 1,000 1,000 1,000 1,000 534820 Designated Expenditure (Greer Donation)8,175 7,435 1,509 10,000 1,959 0 535200 Departmental Supplies 3,739 3,937 5,628 5,252 5,000 5,000 535210 Computer Supplies 476 38 47 50 50 50 535230 Small Tools and Equipment 418 3,687 649 500 500 500 535260 Gas and Oil 4,628 4,171 3,922 4,600 4,500 5,000 535270 Uniforms and Shoes 303 484 1,471 800 800 800 535275 Safety Equipment 0 0 0 100 0 100 535410 Dues and Memberships 1,810 1,743 2,370 2,500 3,000 3,000 535420 Books and Publications 300 875 125 500 0 500 535450 Training and Education 0 0 3,206 3,000 3,000 4,000 TOTAL OPERATING EXPENDITURES 114,750 122,937 120,669 142,407 127,873 125,115 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 14,303 0 0 0 0 606405 Vehicles and Equipment (Designated Funds)3,700 9,000 0 0 0 0 TOTAL CAPITAL OUTLAY 3,700 23,303 0 0 0 0 TOTAL POLICE ADMINISTRATION 889,288 1,020,084 1,004,482 908,139 860,763 848,196 82 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE OPERATIONS DIVISION The Operations Division is the most visible component of the police department and is tasked with 24hour/7 day service. Personnel assigned to this division are responsible for, but not limited to, enforcing traffic and boating laws, conducting preliminary criminal investigations, arresting or citing violators, gathering intelligence, answering calls for service and patrolling the city limits. The Operations Division is comprised of four squads of 6 sworn personnel including four K-9 units and one full-time traffic officer. Several officers also provide extra duty services such as the SRT (Special Response Team). The SRT is responsible for serving high risk warrants, handling barricaded subjects, or any other special incidents requiring highly trained and equipped personnel. FISCAL YEAR 2018 ACCOMPLISHMENTS Significant increase in police-community interactions through the COPE unit activity. Significant increase in the public education and awareness through the COPE training. Reduction in crime statistics through aggressive patrol initiatives. Reduction in traffic crash-related injury and traffic homicide. Development of leadership mentoring and preparation of succession promotions. Continued progress of nationally recognized crisis intervention and stress management services for internal and external application. FISCAL YEAR 2019 GOALS AND OBJECTIVES Obtain data on reoccurring incidents of domestic violence to target troubled relationships and develop an active intervention strategy to interrupt the cycle of violence in such relationships. Participate in developing resources to support victims and families impacted by domestic violence. Increase utilization of civil citation program for juvenile intervention. Increase soft skills training in legal issues, communications and alternative Increase water patrol activity utilizing the Department patrol boat. Finalize the protection equipment program for all sworn personnel, e.g.-ballistics shields and helmets. Initiate a wide spread traffic education/passive correction program targeting speeding by utilizing speed signs at locations of re-occurring complaints. 83 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Traffic Stops 3,586 3,013 3,225 3,500 3,500 Officer Initiated Activity 27,206 13,521 14,024 20,000 20,000 Traffic Enforcement 1,208 991 1,004 1,500 1,500 Parking Enforcement 7 73 107 70 100 Alarms 808 729 711 650 600 Written Warnings Traffic Stops 2,834 2,354 2,519 2,900 3,000 Calls for Service 44,831 35,518 37,265 50,000 50,000 Buckle up and DUI enforcement waves 4 4 2 4 4 K-9 usage reports 99 35 46 90 75 K-9 training days 52 52 52 52 52 Child safety seat programs 2 0 0 0 0 Boat safety inspections 22 39 32 40 50 POLICE OPERATIONS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 40.00% 40.00% 15.00% 18.00% 15.00% 16.00% 2.00% 2.50% 4.00% 3.50% 15.00% 12.00% 4.00% 4.00% 4.00% 3.00% 1.00% 1.00% 100.00% 100.00% Calls for Service - respond to calls for service. Traffic Stops and Citations - Conduct traffic stops and issue citations and warnings. Investigations - Conduct vehicle crash investigations. Criminal Transportation - Transport arrested adults and juveniles to respective detention facilities. K-9 Unit - Responsible for directed patrol and request for officer assists. Motorcycle/Traffic Unit - Criminal and non-criminal traffic law enforcement and accident investigations Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. Training and Professional Development - Provide a minimum of 40 hours of training to all members of the division. Patrol and Crime Prevention -Maintain patrol logs and direct patrols to reduce opportunistic crimes. Monitortraffic to direct traffic enforcement strategies. Plan and participate in task force operations. 84 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE OPERATIONS DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 2,135,684$ 2,238,074$ 2,308,436$ 2,467,961$ 2,709,637$ 2,986,450$ 276,813$ Operating Expenses 219,761 211,528 270,954 302,983 271,684 300,270 28,586 Capital Outlay 17,307 8,241 19,373 20,000 20,000 21,000 1,000 Total 2,372,752$ 2,457,843$ 2,598,763$ 2,790,944$ 3,001,321$ 3,307,720$ 306,399$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference $ 276,813 28,586$ 1,000$ 3. Capital Outlay - Slight increase due to T-3 batteries needed in FY19. 1. Personal Services - Increase due to additional positions and negotiated salary and insurance increases. 2. Operating Expenses - Increase primarily to due higher projected fuel usage and equip repairs & maint. The Fiscal Year 2018-2019 adopted budget forPolice Operations Division is $ 3,307,720. This compares to the 2017-2018 projected expenditures of $ 3,001,321 an increase of $ 306,399 or 10.21%. PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Lieutenant 57,256 / 106,061 0.00 0.00 0.00 1.00 -94,500 Sergeants 51,357 / 90,234 4.00 4.00 4.00 4.00 292,100 286,500 Officers 40,608 / 71,348 24.00 24.00 25.00 29.00 1,367,900 1,424,250 Officers (Temp)$ 19.52/hr 0.00 1.00 0.50 0.00 22,800 - 28.00 29.00 29.50 34.00 TOTAL SALARIES 1,682,800$ 1,805,250$ Overtime 200,000 160,000 FICA Taxes 145,250 151,746 Clothing Allowance 15,235 18,360 Chapter 185 Retirement 359,552 432,355 Group Health Insurance Premium 254,725 334,451 Worker's Comp Insurance 52,075 84,288 Total Personal Services 2,709,637$ 2,986,450$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE OPERATIONS DIVISION - TO BE FUNDED BY GENERAL FUND Description 2018/19 2019/20 2020/21 2021/22 2022/23 TO TAL Tasers 6,000$ 6,000$ 6,000$ -$ -$ 18,000$ Rifles 8,000 4,000 4,000 --16,000 E-Ticket printers 2,000 2,000 2,000 4,000 -10,000 T-3 batteries 5,000 --5,000 -10,000 21,000$ 12,000$ 12,000$ 9,000$ -$ 36,000$ EXPENDITURES PER FISCAL YEAR POLICE OPERATIONS DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX Description 2018/19 2019/20 2020/21 2021/22 2022/23 TO TAL Police Units w/Equip (6)345,000$ 350,000$ 355,000$ 360,000$ 365,000$ 1,775,000$ Pole Mounted Radar Signs 15,000 ----15,000 Speed Trailers (2)-30,000 ---30,000 Hand Held Radios (20)58,000 58,000 58,000 -- 174,000 EOC & Back-Up Hand Held Radios -27,000 ---27,000 418,000$ 465,000$ 413,000$ 360,000$ 365,000$ 2,021,000$ EXPENDITURES PER FISCAL YEAR 85 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE OPERATIONS Code: 010043 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 1,342,564 1,381,150 1,426,778 1,494,366 1,660,000 1,805,250 511300 Temporary Salaries 00965 41,000 22,800 0 511400 Overtime 189,235 239,985 235,443 160,000 200,000 160,000 512100 FICA Taxes 114,146 120,237 130,506 130,142 145,250 151,746 512215 Clothing Allowance 13,973 14,108 14,333 16,200 15,235 18,360 512250 Chapter 185 Retirement 231,121 229,147 237,861 298,815 359,552 432,355 512301 Group Health Insurance Premium 138,213 150,698 157,464 251,743 254,725 334,451 512305 Dependant Health Ins Premium 38,612 42,593 53,575 0 0 0 512309 Employee Assistance Program 601 626 640 444 00 512400 Worker's Comp Insurance 67,218 59,530 50,871 75,251 52,075 84,288 TOTAL PERSONAL SERVICES 2,135,684 2,238,074 2,308,436 2,467,961 2,709,637 2,986,450 OPERATING EXPENDITURES 533500 Investigations 0052 000 534000 Travel and Per Diem 0 0 2,902 3,370 6,000 6,000 534105 Cellular Telephone 1,576 3,543 3,814 5,280 5,325 6,050 534110 Internet Access 8,542 15,194 16,038 15,950 16,750 18,110 534120 Postage 196 32 0 200 100 100 534130 Express Mail Charges 0 315 61 150 100 100 534420 Equipment Leases 0 1,145 1,040 1,500 1,109 1,110 534620 R & M-Vehicles 55,150 56,633 65,921 55,000 49,000 50,000 534630 R & M - Office Equipment 1,355 1,337 1,322 4,000 3,000 3,000 534640 R & M-Operating Equipment 6,052 5,681 6,814 6,000 800 7,000 534650 R & M-Radio 2,614 1,338 3,453 2,000 1,000 500 534800 Promotional Activities 00200 1,000 900 1,000 534810 K-9 Expenditures 2,404 2,202 3,292 5,000 5,000 6,000 535200 Departmental Supplies 11,198 16,914 21,899 50,000 40,000 45,000 535210 Computer Supplies 30 10 0 500 100 100 535230 Small Tools and Equipment 981 1,888 16,137 10,300 9,000 9,000 535260 Gas and Oil 97,416 74,920 80,456 90,000 90,000 100,000 535270 Uniforms and Shoes 25,599 25,347 33,863 36,148 30,000 30,000 535275 Safety Equipment 6,116 2,899 7,513 6,000 5,000 5,000 535410 Dues and Memberships 330 590 100 590 500 700 535420 Books and Publications 200 1,538 170 1,500 0 1,500 535450 Training and Education 0 0 5,908 8,495 8,000 10,000 TOTAL OPERATING EXPENDITURES 219,761 211,528 270,954 302,983 271,684 300,270 CAPITAL OUTLAY 606400 Vehicles and Equipment 17,307 8,241 19,373 20,000 20,000 21,000 TOTAL CAPITAL OUTLAY 17,307 8,241 19,373 20,000 20,000 21,000 TOTAL POLICE OPERATIONS DIVISION 2,372,752 2,457,843 2,598,763 2,790,944 3,001,321 3,307,720 86 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION The investigators assigned to this division work on cases involving crimes against persons, crimes against property and general investigations, including narcotic and vice investigations. The I.D. Technician is the custodian of the evidence/property room and processes crime scenes for evidence. A primary focus of this Division is to nurture cooperation with other law enforcement agencies and to foster community involvement and promote awareness events. The Crime Analyst provides intelligence support internally and externally for the law enforcement community. FISCAL YEAR 2018 ACCOMPLISHMENTS Purged excess property and evidence in accordance with the law. Evaluate work flow systems, available technology and assigned tasks in the Detective Division to determine if there are labor cost efficiencies that can be employed to reduce the need for more manpower in the future. Completed the move of the property and evidence storage from the off-site property to headquarters-based location for security and maximized available space. Continued training for forensic needs within the agency. Continued to develop and maintain a positive working relationship with allies to keep our community safe and aware. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to purge property and evidence in accordance with the law. Certify the crime scene technician as a latent fingerprint examiner to reduce the dependency on outside agencies and expedite investigations that can be resolved by latent evidence. Evaluate work flow systems, available technology and assigned tasks in the Detective Division to determine if there are labor cost efficiencies that can be employed to reduce the need for more manpower in the future. Continue advanced training of the investigators to ensure up to date tactics are employed. Continue to provide professional investigative services. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Burglary Investigations 103 72 54 100 60 Assault Investigations 197 224 191 200 200 Sexual Assault Investigations 9 3 5 10 7 Vehicle Theft Investigation 9 27 16 15 18 Robbery Investigations 5 7 8 5 9 Larceny Investigations 419 417 347 400 375 Juvenile Arrests 26 20 59 20 30 Murder/Attempted Murder Investigations 0 0 0 1 0 87 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 52.00% 50.00% 15.00% 15.00% 10.00% 10.00% 8.00% 10.00% 8.00% 8.00% 5.00% 0.00% 2.00% 7.00% 100.00% 100.00% Community Meetings/Community Policing Investigations - Investigate reported criminal offenses, complete reports on same, conduct interviews, review and assist in the prosecution of suspects. On Scene Investigations - Perform on-scene investigations and process crime scenes. Court Assistance - Obtaining warrants, State Attorney's Office depositions and appear in court. Investigations Assistance - Assist Uniform Division and other agencies with investigations. Training and Professional Development. Backgrounds POLICE INVESTIGATIONS DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 622,918$ 669,523$ 603,083$ 686,939$ 664,149$ 697,014$ 32,865$ Operating Expenses 105,416 125,100 106,217 119,661 110,293 114,807 4,514 Capital Outlay - 15,444 5,188 -- 28,000 28,000 Total 728,334$ 810,068$ 714,488$ 806,600$ 774,442$ 839,821$ 65,379$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference 32,865$ 4,514$ 28,000$ 3. Capital Outlay - Increase due to new capital equipment requests in FY19. The Fiscal Year 2018-19 adopted budget for Police Investigations is $ 839,821. This compares to the 2017-2018 projected expenditures of $774,442, an increase of $65,379 or 8.4%. 1. Personal Services - Increases due to negotiated salary and insurance increases. 2. Operating Expenses - Increases due to crime lab price increase and projected fuel cost increases. 88 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE INVESTIGATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Lieutenant 57,256 / 106,061 0.00 0.00 0.00 1.00 -$ 65,750$ Sergeant 51,357 / 90,234 1.00 1.00 1.00 1.00 60,450 55,500 Investigators 40,608 / 71,348 5.00 5.00 5.00 4.00 275,050 248,750 Evidence Technician 33,679 / 60,622 1.00 1.00 1.00 1.00 37,500 38,500 Investigator (Temp)$ 19.52/hr 0.50 0.50 0.50 0.00 16,500 - Crossing Guards (Temp) $ 10.00/hr 4.50 4.50 5.00 5.00 43,500 43,500 12.00 12.00 12.50 12.00 TOTAL SALARIES 433,000$ 452,000$ Overtime 33,250 30,000 FICA Taxes 36,275 37,529 Clothing Allowance 7,800 8,580 Deferred Compensation 3,375 3,915 Chapter 185 Retirement 73,599 86,900 Group Health Insurance Premium 62,100 57,379 Worker's Comp Insurance 14,750 20,711 Total Personal Services 664,149$ 697,014$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE DETECTIVE DIVISION - FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Situational Awareness System 17,000$ -$ -$ -$ -$ 17,000$ 2 Way Remote Speaker/Microphone 6,000 ---- 6,000 CVSA Machine 5,000 ---- 5,000 Early Warning System - 10,000 --- 10,000 Crime Report Analysis Software - 10,000 --- 10,000 28,000$ 20,000$ -$ -$ -$ 48,000$ EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Evidence Building Fixtures 50,000$ 20,000 20,000$ -$ -$ 90,000$ 50,000$ 20,000$ 20,000$ -$ -$ 90,000$ POLICE DETECTIVE DIVISION - FUNDED BY DISCRETIONARY SALES TAX 89 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE DETECTIVE DIVISION Code: 010047 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 370,650 399,494 334,513 391,481 373,000 408,500 511300 Temporary Salaries 42,739 51,073 58,503 63,500 60,000 43,500 511400 Overtime 38,831 39,147 51,292 35,000 33,250 30,000 512100 FICA Taxes 34,290 37,197 33,627 37,912 36,275 37,529 512215 Clothing Allowance 7,758 8,580 7,450 8,580 7,800 8,580 512225 Deferred Compensation 3,236 3,594 3,445 3,150 3,375 3,915 512250 Chapter 185 Retirement 55,523 56,545 45,918 61,383 73,599 86,900 512301 Group Health Insurance Premium 41,142 45,507 41,236 65,058 62,100 57,379 512305 Dependant Health Ins Premium 9,220 13,172 16,170 0 0 0 512309 Employee Assistance Program 162 168 146 111 0 0 512400 Worker's Comp Insurance 19,367 15,045 10,784 20,764 14,750 20,711 TOTAL PERSONAL SERVICES 622,918 669,523 603,083 686,939 664,149 697,014 OPERATING EXPENDITURES 533100 Professional Services 57,907 59,355 67,889 70,418 70,418 72,749 533500 Investigations 426 785 181 500 500 500 534000 Travel and Per Diem 5,021 9,472 2,379 6,000 6,000 6,000 534105 Cellular Telephone 1,315 3,465 3,355 4,320 3,900 3,480 534110 Internet Access 1,897 2,727 2,236 2,600 3,000 3,030 534115 On-line Services 1,424 1,356 1,603 2,500 1,647 1,656 534120 Postage 26 69 23 100 25 100 534130 Express Mail Charges 0 156 22 200 0 0 534400 Rent/Leases 391 391 391 391 391 0 534420 Equipment Leases 0 517 510 482 502 502 534620 R & M-Vehicles 5,500 4,118 6,345 5,000 3,500 3,500 534630 R & M - Office Equipment 1,264 1,444 1,202 1,500 810 840 534640 R & M-Operating Equipment 0 0 85 0 0 0 534650 R & M-Radio 473 427 79 100 50 100 534800 Promotional Activities 0 870 147 400 400 400 535200 Departmental Supplies 4,707 3,156 2,918 3,000 2,500 2,500 535210 Computer Supplies 174 23 72 50 50 50 535230 Small Tools and Equipment 349 11,627 185 500 200 250 535260 Gas and Oil 11,821 9,038 10,816 12,000 8,000 9,000 535270 Uniforms and Shoes 865 1,167 337 1,000 500 800 535275 Safety Equipment 1,526 169 1,016 1,000 500 750 535410 Dues and Memberships 25 95 25 400 400 400 535420 Books and Publications 290 200 0 200 0 200 535450 Training and Education 10,014 14,475 4,403 7,000 7,000 8,000 TOTAL OPERATING EXPENDITURES 105,416 125,100 106,217 119,661 110,293 114,807 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 15,444 5,188 0 0 28,000 TOTAL CAPITAL OUTLAY 0 15,444 5,188 0 0 28,000 728,334 810,068 714,488 806,600 774,442 839,821TOTAL POLICE DETECTIVE DIVISION 90 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE DISPATCH UNIT The Police Dispatch Unit operates around the clock and takes emergency and non-emergency calls for service from the public, and dispatches calls to officers, code enforcement and volunteers. They do investigative work for the officers utilizing the CAD, RMS, DAVID and FCIC/NCIC, provide information services to officers as well as citizens. They monitor and record the activities of officers, community service volunteers and code enforcement officers into the CAD system. Dispatch takes house watch requests from citizens for the volunteers to check while they are away. Dispatch works closely with the other dispatch centers in the surrounding cities and counties by transferring calls to them or receiving calls from them. Dispatch uses several state of the art automated systems, which are linked to statewide and nationwide databases. FISCAL YEAR 2018 ACCOMPLISHMENTS Transitioned two terminals (of the three) from the old radio system to a new system. All currently employed dispatchers met the State Mandated Certification by the deadline. Provided training for high-risk incident dispatching, such as physically violent domestic situations, hostage situations, officer down scenarios, etc. Reduced unplanned employee absences by improve working conditions, reduced overtime and reduce workplace disruption. Ensured that we are in compliance with all the new FBI/FDLE CJIS changes. Provided professional quality customer service our citizens. FISCAL YEAR 2019 GOALS AND OBJECTIVES Increase efficiency in taking and dispatching calls for service. Evaluate work flow systems, available technology and assigned tasks in the Communications Center to determine if there is the need for more manpower in the future. Become more involved in the countywide emergency management planning and preparation process for natural and man-made disasters. Continue advanced training to ensure professional communications services are provided. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 911 Calls Received 10,700 9,953 9,004 11,000 9,000 Code Violation Calls Received 6,995 6,128 6,773 7,500 6,900 Total Calls Received 44,831 41,903 45,136 45,000 46,000 Calls Per Dispatcher 5,603 5,237 5,015 5,500 5,500 Administrative Calls Handled 35,231 34,587 37,846 40,000 38,000 91 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE DISPATCH UNIT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 53.00% 53.00% 29.00% 29.00% 14.00% 14.00% 2.00% 2.00% 2.00% 2.00% 100.00% 100.00% Training and Professional Development . Dispatch - Receive and dispatch calls for police services, including felony in progress and emergency calls. Supply information to officers and callers. Record police action taken on calls for service. Calls - Receive complaint calls from public and emergency 911 calls. Information Retrieval - Check auto tags, VIN's, individuals, articles through the automated in-house records system and FCIC/NCIC systems. Send and receive LETS and fax messages. Code Enforcement - Receive, document and dispatch code enforcement complaints. POLICE DISPATCH UNIT BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 503,014$ 531,446$ 600,680$ 585,174$ 585,550$ 627,288$ 41,738$ Operating Expenses 8,850 8,443 10,349 14,981 11,892 16,485 4,593 Capital Outlay 29,983 ------ Total 541,846$ 539,889$ 611,029$ 600,155$ 597,442$ 643,773$ 46,331$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference 41,738$ 4,593$ -$ 2. Operating Expenses - Increase due primarily to UPS maintenance costs. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to negotiated salary and insurance increases. The Fiscal Year 2018-2019 adopted budget for Police Dispatch is $643,773. This compares to the 2017-2018 projected expenditures of $597,442, an increase of $46,331 or 7.8%. 92 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected PAY Amended Expenditure Budget POSITION RANGE 16-17 17-18 17-18 18-19 17-18 18-19 Communications Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 68,000$ 71,000$ Communication Technicians 30,821 / 55,478 9.00 9.00 9.00 9.00 326,750 335,250 10.00 10.00 10.00 10.00 TOTAL SALARIES 394,750$ 406,250$ Overtime 40,000 40,000 FICA Taxes 33,275 34,138 Deferred Compensation 39,250 40,163 Group Health Insurance Premium 77,500 105,615 Worker's Comp Insurance 775 1,122 Total Personal Services 585,550$ 627,288$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE DISPATCH UNIT - FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Hand Held Radios (2)6,000$ -$ -$ -$ -$ 6,000$ Radio Console Replacement - 50,000 --- 50,000 911 Technology Upgrades - 200,000 --- 200,000 6,000$ 250,000$ -$ -$ -$ 256,000$ 93 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 343,297 360,520 379,933 385,800 394,750 406,250 511400 Overtime 38,099 43,795 74,843 45,000 40,000 40,000 512100 FICA Taxes 27,859 29,433 33,487 32,742 33,275 34,138 512225 Deferred Compensation 33,420 35,553 39,105 38,520 39,250 40,163 512301 Group Health Insurance Premium 48,570 51,574 54,368 81,881 77,500 105,615 512305 Dependant Health Ins Premium 10,504 9,397 17,931 0 0 0 512309 Employee Assistance Program 214 228 232 158 00 512400 Worker's Comp Insurance 1,051 947 782 1,073 775 1,122 TOTAL PERSONAL SERVICES 503,014 531,446 600,680 585,174 585,550 627,288 OPERATING EXPENDITURES 534000 Travel and Per Diem 874 1,244 818 1,000 720 1,000 534105 Cellular Telephone 129 400 472 480 462 480 534110 Internet Access 128 433 433 435 435 435 534115 Online Services 300 0 0000 534420 Equipment Leases 0 1,037 1,022 966 1,005 1,005 534630 R & M-Office Equipment 2,252 1,428 1,302 2,300 1,000 3,200 534640 R & M-Operating Equipment 00500 1,500 1,500 1,500 534650 R & M-Radios 0 220 88 500 0 300 534800 Promotional Activities 218 247 217 300 300 300 535200 Departmental Supplies 962 773 2,193 1,000 700 800 535210 Computer Supplies 18 130 0 50 70 50 535230 Small Tools and Equipment 0 0 0 1,000 500 1,000 535270 Uniforms 0 0 0 0 0 1,000 535275 Safety Equipment 0010 200 200 200 535410 Dues and Memberships 468 468 331 1,000 1,000 1,215 535420 Books and Publications 00 0250 00 535450 Training and Education 3,502 2,063 2,963 4,000 4,000 4,000 TOTAL OPERATING EXPENDITURES 8,850 8,443 10,349 14,981 11,892 16,485 CAPITAL OUTLAY 606400 Vehicles and Equipment 29,983 0 0 0 0 0 TOTAL CAPITAL OUTLAY 29,983 0 0 0 0 0 TOTAL POLICE DISPATCH UNIT 541,846 539,889 611,029 600,155 597,442 643,773 94 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to citizen complaints and self- initiated enforcement. While providing support to other departments and the Special Magistrate, this division works to solicit voluntary compliance whenever possible. FISCAL YEAR 2018 ACCOMPLISHMENTS Proactively provided education to the community on code enforcement concerns Continually monitored the false alarm program to ensure compliance Provided professional code enforcement services FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to provide proactive and professional code enforcement services Proactively educate the community on code enforcement coerns improving quality of life Increase efficiency in observing and responding to code complaints PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Water Violations 2 26 174 20 50 Code Violations 1,582 1,338 1,579 1,471 1,600 Illegal Signs 450 369 456 405 450 Nuisance Abatement 172 598 527 500 550 Re-inspections 2,487 1,941 2,558 2,135 2,500 Property Inspections 504 353 336 388 350 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 17/18 18/19 50.00% 50.00% 32.00% 32.00% 0.50% 0.50% 17.50% 17.50% 100.00% 100.00% Citizen Complaints - Respond to complaints of city ordinance violations and self-initiate code compliance and enforcement. Re-inspections - Follow up on notices of violations to ensure compliance. Code Enforcement Board - Provide direct support to Code Enforcement Board for Code Enforcement hearings. Documentation -To document complaints,as well as self-initiated actions, write reports and follow up letters and prepare documentation for Code Enforcement Board. 95 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 153,224$ 162,772$ 149,566$ 156,084$ 159,845$ 165,798$ 5,953$ Operating Expenses 14,627 15,945 15,138 18,365 17,975 17,074 (901) Capital Outlay ------- Total 167,851$ 178,717$ 164,704$ 174,449$ 177,820$ 182,872$ 5,052$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference 5,953$ (901)$ -$ 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenditures - Slight decrease to lower anticipated postage and fuel expenses. The Fiscal Year 2018-2019 adopted budget for Code Enforcement is $182,872. This compares to the 2017-2018 projected expenditures of $177,820 , an increase of $ 5,052 or 2.8%. PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Code Enforcement Officer 32,698 / 45,156 2.00 2.00 2.00 2.00 79,000$ 82,250$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 33,550 34,000 3.00 3.00 3.00 3.00 TOTAL SALARIES 112,550$ 116,250$ Overtime 600 100 FICA Taxes 8,750 9,002 Clothing Allowance 1,320 1,320 Deferred Compensation 10,200 10,472 Group Health Insurance Premium 24,725 26,179 Worker's Comp Insurance 1,700 2,475 Total Personal Services 159,845$ 165,798$ FULL TIME EQUIVALENTS 96 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Amended Projected Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Budget Budget PERSONAL SERVICES 511200 Regular Salaries 115,517 123,415 108,672 113,400 112,550 116,250 511400 Overtime 0 222 26 100 600 100 512100 FICA Taxes 8,883 9,570 8,322 8,715 8,750 9,002 512215 Clothing Allowance 1,320 1,320 1,320 1,320 1,320 1,320 512225 Deferred Compensation 10,397 11,127 9,881 10,134 10,200 10,472 512301 Group Health Insurance Premium 14,103 14,395 15,585 19,988 24,725 26,179 512305 Dependant Health Ins Premium 704 570 3,986 0 0 0 512309 Employee Assistance Program 70 72 72 48 00 512400 Worker's Comp Insurance 2,230 2,080 1,701 2,379 1,700 2,475 TOTAL PERSONAL SERVICES 153,224 162,772 149,566 156,084 159,845 165,798 OPERATING EXPENDITURES 534000 Travel and Per Diem 93 876 0 400 244 400 534105 Cellular Telephone 432 620 469 450 460 480 534110 Internet Services 682 865 866 875 875 875 534120 Postage 4,193 4,044 3,695 4,500 4,950 4,500 534420 Equipment Leases 0 71 70 70 69 69 534620 R & M-Vehicles 1,299 1,948 2,043 2,000 888 1,000 534630 R & M - Office Equipment 85 47 37 50 30 30 534650 R & M-Radio 69 0 79 100 0 100 534910 Clerk of Court Filing Fees 2,600 1,600 1,250 3,000 2,286 2,500 535200 Departmental Supplies 448 696 714 700 328 700 535210 Computer Supplies 53 47 0 50 0 50 535230 Small Tools and Equipment 0079 100 0 100 535260 Gas and Oil 4,076 3,964 5,768 5,000 6,574 5,000 535270 Uniforms and Shoes 410 00500 647 500 535275 Safety Equipment 000100 0 100 535410 Dues and Memberships 110 199 70 70 70 70 535450 Training and Education 75 967 0 400 554 600 TOTAL OPERATING EXPENDITURES 14,627 15,945 15,138 18,365 17,975 17,074 CAPITAL OUTLAY 606400 Vehicles and Equipment 000000 TOTAL CAPITAL OUTLAY 000000 TOTAL CODE ENFORCEMENT DIVISION 167,851 178,717 164,704 174,449 177,820 182,872 97 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 1,641,412$1,698,272$379,293$ 1,580,317$1,570,375$1,080,800$(489,575)$ Operating Expenses 934,353 748,870 72,500 1,155,743$1,087,233$626,617 (460,616) Capital Outlay 198,226 71,221 3,639 138,811$ 141,035$ 137,500 (3,535) Total 2,773,991$2,518,363$455,432$ 2,874,871$2,798,643$1,844,917$(953,726)$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference (489,575)$ (460,616)$ (3,535)$ 2. Operating Expenses - Decrease due to Stormwater expneses being moved to the Stormwater Fund. 3. Capital Outlay - Increase due to replacement of mowers and trucks and resurfacing tennis courts in FY19. PUBLIC FACILITIES DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2018-19 adopted budget for the Public Facilities Department as a whole is $ 1,844,917.As compared to the 2017-2018 projected expenditures of $ 2,798,643 , this is a decrease of $ 953,726 or -34.4%. 1. Personal Services - Decrease due to Stormwater expenses being moved to the Stormwater Fund. Roads52% Facilities Maintenance 23% Fleet Maintenance 13% Cemetery12% Public Facilities Department Cost Allocation 98 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CONSOLIDATED PUBLIC FACILITIES DEPARTMENT FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget ROADS & MAINTENANCE PERSONAL SERVICES 590,309$ 631,616$ 379,293$ 405,138$ 472,815$ 564,060$ OPERATING EXPENDITURES 121,192 83,688 72,500 356,830 330,015 333,650 CAPITAL OUTLAY 134,086 29,107 3,639 7,544 7,544 66,000 TOTAL 845,587$ 744,410$ 455,432$ 769,512$ 810,374$ 963,710$ STORMWATER UTILITY PERSONAL SERVICES 565,754$ 615,512$ 336,195$ 700,270$ 639,975$ -$ OPERATING EXPENDITURES 609,807 448,749 377,195 507,387 473,565 - CAPITAL OUTLAY 45,956 3,303 -987 -- TOTAL 1,221,517$ 1,067,564$ 713,390$ 1,208,644$ 1,113,540$ -$ FLEET MANAGEMENT PERSONAL SERVICES 186,514$ 202,533$ 184,297$ 197,962$ 179,095$ 199,681$ OPERATING EXPENDITURES 22,666 26,331 27,228 31,670 32,433 36,481 CAPITAL OUTLAY 2,786 28,525 2,335 -- 7,000 TOTAL 211,966$ 257,389$ 213,861$ 229,632$ 211,528$ 243,162$ FACILITIES MAINTENANCE PERSONAL SERVICES 143,606$ 101,865$ 92,872$ 123,964$ 129,125$ 160,705$ OPERATING EXPENDITURES 147,261 159,784 225,941 233,416 225,010 230,020 CAPITAL OUTLAY 15,398 6,986 108,473 121,789 125,000 28,500 TOTAL 306,265$ 268,635$ 427,285$ 479,169$ 479,135$ 419,225$ CEMETERY PERSONAL SERVICES 155,230$ 146,747$ 140,365$ 152,983$ 149,365$ 156,354$ OPERATING EXPENDITURES 33,427 30,318 26,011 26,440 26,210 26,466 CAPITAL OUTLAY - 3,300 - 8,491 8,491 36,000 TOTAL 188,657$ 180,365$ 166,376$ 187,914$ 184,066$ 218,820$ TOTALS PERSONAL SERVICES 1,641,412$ 1,698,272$ 1,133,021$ 1,580,317$ 1,570,375$ 1,080,800$ OPERATING EXPENDITURES 934,353 748,870 728,876 1,155,743 1,087,233 626,617 CAPITAL OUTLAY 198,226 71,221 114,447 138,811 141,035 137,500 TOTAL 2,773,991$ 2,518,363$ 1,976,344$ 2,874,871$ 2,798,643$ 1,844,917$ 99 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PUBLIC FACILITIES ROADS & MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for the repair and maintenance of the public streets and right-of- ways, and public infrastructures such as docks, piers, boat ramps, and sidewalks. In addition they provide heavy construction support to other departments as needed. FISCAL YEAR 2018 ACCOMPLISHMENTS  Assisted Airport with Apron Reconstruction. Demolished structures surrounding Harbor Lights Motel. Assisted Parks with rehab of Bryant Court and Creative Playgrounds. Started Hot Mix Roads Repair Program. Began Focused Sidewalk trip hazard mitigation Program. Installed curbing and stop bumps at GC parking lot. FISCAL YEAR 2019 GOALS AND OBJECTIVES Average 4 tons per week of asphalt towards pot hole repairs throughout the year. Inspect sidewalks and repair trip hazards for the entire City of Sebastian. Paint crosswalks and stop bars for the entire City of Sebastian. Replace 50 faded STOP signs with new. Replace 50 faded STREET name signs with new. Perform a Pavement Condition Index (PCI) assessment of City streets. Integrate PCI data into a comprehensive street maintenance and repair plan. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Miles of Paved Roads Maintained 157 157 157 157 157 Number of Parking Lots Maintained 16 16 16 16 16 Miles of Sidewalks Maintained 26 26 26 26 26 ROADS & MAINTENANCE DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 30.00% 40.00% 20.00% 20.00% 10.00% 10.00% 40.00% 30.00% 100.00% 100.00% Assisting other City Departments - Lift heavy material with cranes, repair roadways and sidewalks following storm damage, transport heavy equipment and supplies to work-sites and grade parks and ballfields. Streets and Alleyways - Maintain 157 miles of paved streets. Maintain sixteen (16) municipally owned parking areas. Perform repairs to streets and roadways that are damaged due to deterioration. General Administration - Preparation of budget, update service records. Maintain equipment records. Review contracts and construction drawings on City Contract work.Meet with public as necessary. Coordinate employee training and education. General Maintenance - Buildings, docks, piers, sidewalks, etc. 100 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 590,309$ 631,616$ 379,293$ 405,138$ 472,815$ 564,060$ 91,245$ Operating Expenses 121,192 83,688 72,500 356,830 330,015 333,650 3,635 Capital Outlay 134,086 29,107 3,639 7,544 7,544 66,000 58,456 Total 845,587$ 744,410$ 455,432$ 769,512$ 810,374$ 963,710$ 153,336$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures Difference 91,245$ 3,635$ 58,456$ 1. Personal Services - Increase due to addition of two new positions and negotiated salary and insurance increases. 2. Operating Expenses - Slight increase primarily due to utility costs. 3. Capital Outlay - Increase due to (2) new vehicles scheduled for purchase in FY19. The Fiscal Year 2018-2019 adopted budget for the Roads and Maintenance Division is $ 963,710. This compares to the 2017-2018 projected expenditures of $ 810,374 , a increase of $ 153,336 or 18.92%. PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Public Facilities Director 72,868 / 131,163 1.00 1.00 1.00 1.00 85,250$ 88,500$ Public Works Superintendent 50,871 / 91,568 1.00 1.00 0.00 0.00 13,900 - Public Facilities Supervisor 35,730 / 64,314 0.00 0.00 1.00 1.00 32,400 41,750 Traffic Technician 29,052 / 52,293 0.00 0.00 1.00 1.00 31,000 33,250 Maintenance Worker III 29,052 / 52,293 1.00 1.00 1.00 1.00 31,000 33,250 Maintenance Worker II 27,384 / 49,291 2.00 1.00 1.00 1.00 28,250 30,500 Maintenance Worker I 25,812 / 46,462 3.00 3.00 2.00 4.00 59,750 108,750 Maintenance Worker II (Temp) $ 23.70/hr 0.00 0.50 0.00 0.00 -- Clerical Assistant II (Temp) $ 13.95/hr 0.00 0.50 0.00 0.00 8,500 - Clerical Assistant II (P/T) 26,587 / 47,856 0.50 0.50 0.50 0.50 16,200 17,000 8.50 8.50 7.50 9.50 TOTAL SALARIES 306,250$ 353,000$ *Traffic Technician position transferred in Overtime 16,000 20,000 from Engineering during FY18.FICA Taxes 24,725 28,608 Clothing Allowance 840 960 Deferred Compensation 28,250 32,040 Group Health Insurance Premium 67,000 96,536 Worker's Comp Insurance 29,750 32,916 Total Personal Services 472,815$ 564,060$ 101 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL 3/4 Ton Pick-Up Truck 36,000$ -$ -$ -$ -$ 36,000$ Pick-Up Truck (Director)30,000 ----30,000 66,000$ -$ -$ -$ -$ 66,000$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY LOCAL OPTION GAS TAX EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Street Repaving/Reconstruction 401,100$ 430,100$ 412,500$ 427,460$ 429,550$ 2,100,710$ Indian River Drive Corridor Improvements 100,000 ----100,000 Concrete Dust Vacuum 3,200 ----3,200 504,300$ 430,100$ 412,500$ 427,460$ 429,550$ 2,203,910$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL CavCorp Parking Lot-Asphalt 50,000$ -$ -$ -$ -$ 50,000$ Working Waterfront Parking Lot 250,000 ----250,000 Public Facilities Compound @ Airport 1,670,870 3,331,244 1,574,000 50,000 50,000 6,676,114 Brush Dump Truck 50,000 ----50,000 Tractor w/Long Arm Mower - 75,000 ---75,000 Skid Steer --- 74,000 -74,000 2,020,870$ 3,406,244$ 1,574,000$ 124,000$ 50,000$ 7,175,114$ 102 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PUBLIC FACILITIES DEPARTMENT ROADS & MAINTENANCE DIVISION Code: 010052 Amended FY 18/19 Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 418,343 483,527 252,665 225,377 297,750 353,000 511300 Temporary Salaries 0 0 847 37,312 8,500 0 511400 Overtime 6,811 8,558 10,794 10,400 16,000 20,000 512100 FICA Taxes 33,621 38,186 20,388 20,673 24,725 28,608 512215 Clothing Allowance 720 820 790 960 840 960 512225 Deferred Compensation 40,817 36,752 23,363 20,876 28,250 32,040 512301 Group Health Insurance Premium 51,637 39,600 36,054 62,539 67,000 96,536 512305 Dependant Health Ins Premium 8,557 570 13,076 0 0 0 512309 Employee Assistance Program 204 154 148 95 0 0 512400 Worker's Comp Insurance 29,599 23,449 21,167 26,906 29,750 32,916 TOTAL PERSONAL SERVICES 590,309 631,616 379,293 405,138 472,815 564,060 OPERATING EXPENDITURES 533150 Engineering Services 341 71 0 25,000 15,000 20,000 533400 Other Contractual Services 1,642 2,170 0 15,900 4,700 5,600 533420 Pest/Weed Control/Mowing 0 14 0 0 500 2,000 534000 Travel and Per Diem 316 556 0 1,500 0 1,500 534101 Telephone 1,270 1,467 0 1,116 1,800 1,860 534105 Cellular Telephone 1,595 1,255 1,210 1,588 1,905 1,920 534110 Internet Services 1,598 527 433 832 1,085 804 534120 Postage 226 298 49 300 200 200 534130 Express Mail Charges 0 0 0 400 200 200 534310 Electric 3,550 2,905 1,677 3,000 2,650 3,000 534315 Street Lighting 0 0 0 205,000 207,000 215,000 534320 Water/Sewer 280 262 266 300 275 300 534380 Trash Pickup/Hauling, Etc.1,994 2,010 6,811 1,640 2,500 1,800 534420 Equipment Leases 2,763 1,110 731 1,070 2,300 2,036 534615 R & M - Docks & Piers 1,500 0 0 1,500 250 0 534620 R & M-Vehicles 16,182 13,391 12,199 17,000 20,000 15,000 534630 R & M-Office Equipment 1,554 1,876 2,166 2,200 2,200 2,480 534640 R & M-Operating Equipment 12,382 8,170 15,535 11,000 11,000 15,000 534683 R & M Road Maintenance 11,539 0 0 0 0 0 534830 Special Events 2,396 1,341 0 1,805 0 2,000 534920 Legal Ads 218 149 0 200 0 200 535200 Departmental Supplies 10,535 10,768 2,652 12,650 9,000 10,000 535210 Computer Supplies 349 85 20 400 500 2,500 535230 Small Tools and Equipment 2,975 1,846 984 4,700 4,700 6,000 535260 Gas and Oil 20,215 11,255 12,559 20,000 20,000 19,500 535270 Uniforms and Shoes 1,386 1,474 1,191 2,729 1,500 2,750 535275 Safety Equipment 675 1,705 1,268 2,450 750 1,000 535310 Road Materials & Supplies 16,393 9,638 10,766 15,500 15,500 16,000 535350 Cement 5,053 6,171 1,573 500 500 1,500 535410 Dues and Memberships 438 730 310 800 300 300 535420 Books and Publications 216 0 0 750 200 200 535450 Training and Education 1,611 2,447 100 5,000 3,500 3,000 TOTAL OPERATING EXPENDITURES 121,192 83,688 72,500 356,830 330,015 333,650 CAPITAL OUTLAY 606200 Buildings 4,863 0 0 0 0 0 606400 Vehicles and Equipment 129,223 29,107 3,639 7,544 7,544 66,000 TOTAL CAPITAL OUTLAY 134,086 29,107 3,639 7,544 7,544 66,000 TOTAL ROADS & MAINTENANCE 845,587 744,410 455,432 769,512 810,374 963,710 103 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PUBLIC FACILITIES FLEET MANAGEMENT DIVISION The Fleet Management Division develops, manages and provides vehicle and equipment maintenance services for all City-owned vehicles and equipment, with the exception of the Golf Course. This includes 137 vehicles, 19 units of major equipment and 160 units of smaller equipment and tools. In addition, the Fleet Management staff also maintains the City's fuel facilities in the compound, assuring fuel availability for the fleet and compliance with FDEP requirements. FISCAL YEAR 2018 ACCOMPLISHMENTS Took delivery of no less than 5 new vehicles and equipment. Increased in-house repairs and preventative maintenance services to 90%. Began small tool and diagnostic instruments replacement program. Continued training for mechanics for diagnostic and repair procedures. Generated $ 47,344 in revenue through GovDeals auctions and Council approved private sales of surplus vehicles and equipment. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue training for safety, ASE and vehicle/equipment specific repair procedures. Continue to improve preventive maintenance programs. Maintain accountability for all inventory items. Continue fuel storage, maintenance, and compliance. Continue auction sales of surplus vehicles and equipment. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Number of Vehicles Maintained 103 101 104 108 140 Number of Heavy Equipment Maintained 26 26 26 27 23 Number of Light Equipment Maintained 185 198 185 185 140 Preventive Maintenance Services 150 200 135 200 200 Road Service Calls 93 100 89 100 75 Completed Service Requests 1147 1366 1529 1600 1400 104 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FLEET MANAGEMENT DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 10.00% 10.00% 45.00% 45.00% 10.00% 10.00% 5.00% 5.00% 10.00% 10.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 5.00% 100.00% 100.00% General Administrative Program - Implementation of Guidelines for the acquisition and replacement of Fleet Assets. Administration of City Fleet Management Program - Supervise and direct employees in the implementation of a Fleet Management Program for over 300 pieces of equipment. Develop and direct the maintenance of a 2,800 sq. ft. maintenance facility. Vehicle Maintenance - Schedule and perform vehicle preventive maintenance, mechanical and body repair services on all city-owned vehicles and equipment, except Golf Course equipment. Order and Parts Processing - Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet repairs. Employee Training - Train employees in new corrective repair procedures, waste disposal, and Department of Labor Safety Requirements and Standards. Vehicle Data Processing - Data processing of work orders, issue slips, purchase orders and parts. Maintain computerized parts and tools inventory. General Administrative - Preparation of Budget, maintenance of vehicle records and training records. Administration of City Fuel Facility Management Program - Supervise and maintain unleaded gasoline and diesel fuel storage and dispensing facilities. Implement, monitor and maintain Fuel Management System. Planning and implementation of Fleet Maintenance Programs - Plan, develop and implement programs to modernize facilities, equipment and tools. FLEET MANAGEMENT DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 186,514$ 202,533$ 184,297$ 197,962$ 179,095$ 199,681$ 20,586$ Operating Expenses 22,666 26,331 27,228 31,670 32,433 36,481 4,048 Capital Outlay 2,786 28,525 2,335 -- 7,000 7,000 Total 211,966$ 257,389$ 213,861$ 229,632$ 211,528$ 243,162$ 31,634$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures Difference 20,586$ 4,048$ 7,000$ 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenses - Increase due primarily to additional memberships and tools required. 3. Capital Outlay - Increase due to diagnostic scanner purchase scheduled for FY19. The Fiscal Year 2018-2019 adopted budget for Vehicle Maintenance is $243,162. This compares to the 2017-2018 projected expenditures of $211,528, an increase of $ 31,634 or 14.46%. 105 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE FLEET MANAGEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Fleet Superintendant 50,871 / 91,568 1.00 1.00 1.00 1.00 52,750$ 60,000$ Lead Mechanic 30,821 / 55,478 1.00 1.00 1.00 1.00 34,000 37,000 Mechanic 27,384 / 49,291 1.00 1.00 1.00 1.00 26,800 31,750 Clerical Assisstant II * 26,587 / 47,856 0.50 0.50 0.50 0.50 13,000 13,500 3.50 3.50 3.50 3.50 TOTAL SALARIES 126,550$ 142,250$ *Additional Compensation reflected Overtime 2,000 4,000 in the Roads & Maintenance budget. FICA Taxes 9,850 11,206 Clothing Allowance 220 240 Deferred Compensation 11,600 13,163 Group Health Insurance Premium 25,725 23,997 Worker's Comp Insurance 3,150 4,825 Total Personal Services 179,095$ 199,681$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION - TO BE FUNDED BY GENERAL FLUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Automotive Diagnostic Scanner 7,000$ -$ -$ -$ -$ 7,000$ 1 Ton Pick-Up Truck - 36,000 --- 36,000 7,000$ 36,000$ -$ -$ -$ 43,000$ FLEET MANAGEMENT DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Four Post Hydraulic Lift 15,000$ -$ -$ -$ -$ -$ 15,000$ -$ -$ -$ -$ -$ 106 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FLEET MANAGEMENT DIVISION Code: 010054 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 141,376 151,243 132,257 137,500 126,550 142,250 511400 Overtime 1,599 4,083 4,483 4,000 2,000 4,000 512100 FICA Taxes 11,090 11,703 10,369 10,767 9,850 11,206 512215 Clothing Allowance 240 240 320 240 220 240 512225 Deferred Compensation 12,296 13,951 11,267 12,645 11,600 13,163 512301 Group Health Insurance Premium 14,916 16,456 18,652 28,305 25,725 23,997 512305 Dependant Health Ins Premium 49 0 3,210 0 0 0 512309 Employee Assistance Program 90 92 92 63 0 0 512400 Worker's Comp Insurance 4,858 4,765 3,647 4,442 3,150 4,825 TOTAL PERSONAL SERVICES 186,514 202,533 184,297 197,962 179,095 199,681 OPERATING EXPENDITURES 533400 Other Contractual Services 225 388 301 750 750 2,000 533410 Environmental Services 205 407 471 800 800 800 534000 Travel and Per Diem 1,083 867 768 1,520 150 1,520 534105 Cellular Telephone 422 600 789 720 1,000 1,200 534110 Internet Access 3600000 534310 Electric 2,711 2,714 2,949 3,000 2,500 2,900 534320 Water/Sewer 280 262 266 300 270 300 534420 Equipment Leases 59 966 952 900 936 936 534610 R & M - Buildings 2,494 3,339 221 0 2,600 600 534620 R & M-Vehicles 1,185 2,312 1,434 2,000 2,000 2,200 564330 R & M - Office Equipment 1,821 1,190 1,193 2,000 2,000 2,000 534640 R & M-Operating Equipment 3,420 5,218 5,876 9,200 9,352 9,200 534920 Legal Ads 150 0 0 0 0 0 535200 Departmental Supplies 3,669 3,917 3,320 3,200 3,200 3,200 535210 Computer Supplies 63 0 20 0 500 500 535230 Small Tools and Equipment 1,995 1,927 4,824 3,500 2,500 3,500 535260 Gas and Oil 1,009 855 1,735 1,200 1,200 1,500 535270 Uniforms and Shoes 635 803 753 780 875 775 535275 Safety Equipment 346 105 196 400 400 400 535410 Membership & Professional Dues 0 0 50 50 50 1,600 535420 Books and Publications 193 0 0 100 100 100 535450 Training and Education 666 460 1,111 1,250 1,250 1,250 TOTAL OPERATING EXPENDITURES 22,666 26,331 27,228 31,670 32,433 36,481 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,786 28,525 2,335 0 0 7,000 TOTAL CAPITAL OUTLAY 2,786 28,525 2,335 0 0 7,000 TOTAL FLEET MANAGEMENT DIVISION 211,966 257,389 213,861 229,632 211,528 243,162 107 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PUBLIC FACILITIES CEMETERY DIVISION The Cemetery Division is responsible for the maintenance, upkeep, and beautification of the Sebastian Cemetery that encompasses 10.74 acres of grass, trees, and hedges that are under a perpetual care clause purchased along with burial spaces by Sebastian residents. The staff is responsible for the location of burial sites for sales, internment, assistance in locating burial spaces of family members, friends, and staff from funeral homes and monument companies. Responsibilities also include record administration and adhering to ordinances, rules and regulations FISCAL YEAR 2018 ACCOMPLISHMENTS Began leveling of Sand Hill area of cemetery property expansion. Completed headstone straightening project. FISCAL YEAR 2019 GOALS AND OBJECTIVES Complete Sand Hill expansion of cemetery. Repair and expand cemetery irrigation system. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Cremains, including niches 40 35 13 30 34 Burials 31 33 45 30 31 Acres of property maintained 10.34 10.34 10.34 10.34 10.34 Operating cost per acre maintained $18,245 $17,124 $16,091 $16,980 $17,863 CEMETERY DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 1819 70.00% 70.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 100.00% 100.00% Cemetery Grounds Maintenance - Maintain 10.34 acres of grounds through improved scheduling of mowing, trimming, and general cleanup. Removal and trimming of unsightly trees to enhance appearance and increase safety. Continue to apply chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform beautification projects such as planting trees and bushes to enhance appearance.Public Relations - Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family members and friends. Administration - Assist in record keeping, bill processing, sales and products. Burials - Markings for gravediggers, policing area for ants, checking flowers and parking cars. 108 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CEMETERY DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 155,230$ 146,747$ 140,365$ 152,983$ 149,365$ 156,354$ 6,989$ Operating Expenses 33,427 30,318 26,011 26,440 26,210 26,466 256 Capital Outlay - 3,300 - 8,491 8,491 36,000 27,509 Total 188,657$ 180,365$ 166,376$ 187,914$ 184,066$ 218,820$ 34,754$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures Difference 6,989$ 256$ 27,509$ 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenses - Slight increase due primarily to utility costs. 3. Capital Outlay - Increase due to purchase of a replacement truck in FY19. The Fiscal Year 2018-2019 adopted budget for the Cemetery is $218,820. This compares to the 2017-2018 projected expenditures of $184,066, an increase of $ 34,754 or 18.9%. PERSONAL SERVICES SCHEDULE CEMETERY DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Cemetery Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 73,000$ 75,000$ Maintenance Worker I 25,812 / 46,462 0.50 1.00 1.00 1.00 30,600 31,750 1.50 2.00 2.00 2.00 TOTAL SALARIES 103,600$ 106,750$ Overtime 3,000 2,000 FICA Taxes 8,100 8,338 Clothing Allowance 240 240 Deferred Compensation 9,600 9,788 Group Health Insurance Premium 18,825 19,975 Worker's Comp Insurance 6,000 9,263 Total Personal Services 149,365$ 156,354$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL 1 Ton 4WD Pick-Up Truck 36,000$ -$ -$ -$ -$ 36,000$ 36,000$ -$ -$ -$ -$ 36,000$ 109 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 111,731 106,626 99,587 106,500 103,600 106,750 511400 Overtime 978 3,308 1,520 1,500 3,000 2,000 512100 FICA Taxes 8,264 8,075 7,422 8,204 8,100 8,338 512215 Clothing Allowance 240 240 120 240 240 240 512225 Deferred Compensation 10,144 8,292 9,284 9,630 9,600 9,788 512301 Group Health Insurance Premium 11,901 8,648 11,748 18,963 18,825 19,975 512305 Dependant Health Ins Premium 3,823 4,068 5,043 0 00 512309 Employee Assistance Program 47 32 44 32 00 512400 Worker's Comp Insurance 8,103 7,457 5,596 7,914 6,000 9,263 TOTAL PERSONAL SERVICES 155,230 146,747 140,365 152,983 149,365 156,354 OPERATING EXPENDITURES 533400 Other Contractual Services 8,730 7,210 8,245 7,995 7,995 7,995 534101 Telephone 1,674 1,611 1,609 1,620 1,705 1,740 534105 Cellular Telephones 60 60 150 180 180 180 534110 Internet Access 606 663 743 780 820 840 534310 Electric 2,013 2,184 2,689 2,500 1,975 2,500 534610 R & M - Buildings 5,874 6,608 373 400 400 600 534620 R & M-Vehicles 697 136 125 825 825 1,000 534640 R & M-Operating Equipment 3,668 4,282 3,698 2,800 2,800 2,800 534685 R & M - Grounds Maintenance 1,327 1,418 2,938 1,345 1,345 1,500 535200 Departmental Supplies 5,251 3,195 2,627 4,285 4,285 3,000 535210 Computer Supplies 0 71 61 200 200 200 535220 Cleaning Supplies 0 0 0 200 200 200 535230 Small Tools and Equipment 1,099 735 329 700 870 1,000 535260 Gas and Oil 1,821 1,482 1,747 1,760 1,760 1,936 535270 Uniforms and Shoes 399 431 626 600 600 575 535275 Safety Equipment 208 224 52 250 250 200 535450 Training and Education 0 10 0 0 0 200 TOTAL OPERATING EXPENDITURES 33,427 30,318 26,011 26,440 26,210 26,466 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 3,300 0 8,491 8,491 36,000 TOTAL CAPITAL OUTLAY 0 3,300 0 8,491 8,491 36,000 TOTAL CEMETERY DIVISION 188,657 180,365 166,376 187,914 184,066 218,820 110 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PUBLIC FACILITIES FACILITIES MAINTENANCE DIVISION The Facilities Maintenance Division is responsible for the maintenance and repair of all city buildings and facilities and the supervision of contractors/vendors to ensure contractual obligations are fulfilled. The division also provides miscellaneous janitorial services and support to all community activities as well as all departments by providing such services as moving office equipment and furniture. FISCAL YEAR 2018 ACCOMPLISHMENTS Coordinated repairs and replacements of City Hall and Police air conditioning systems. Supervised the janitorial service contractor. Performed minor electrical and plumbing work or monitored the work of contractors. Moved furniture and equipment to permit carpeting and painting of the Administrative Services Offices. FISCAL YEAR 2019 GOALS AND OBJECTIVES Coordinate repairs and replacements of air conditioning systems. Insure quality maintenance of City property and facilities. Supervise the janitorial service contractor. Perform minor electrical and plumbing work or monitor the work of contractors. Be available to assist with moving office equipment and furniture as needed. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016-2017 2017/2018 2018/2019 Number of facility and sites maintained 56 56 56 56 56 Total square footage maintained 161,138 161,138 161,138 161,138 161,138 Total number of work orders completed 150 150 150 Cost per square foot maintained $1.90 $1.67 $2.65 $2.97 $2.61 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 17/18 18/19 20.00% 20.00% 20.00% 20.00% 60.00% 60.00% 100.00% 100.00% Property Maintenance - Provide continuous maintenance and repair to all City buildings and facilities. These activities are in the following disciplines: Design/Construction, Electrical, Painting, Plumbing, Cabinetry, Carpentry, and General Maintenance. Administration - Supervise City facility contractors to ensure contractual obligations enforced. Provide general administrative duties to ensure overall efficient operation of City owned facilities and the preparation of annual division budget. General Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities. 111 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 143,606$ 101,865$ 92,872$ 123,964$ 129,125$ 160,705$ 31,580$ Operating Expenses 147,261 159,784 225,941 233,416 225,010 230,020 5,010 Capital Outlay 15,398 6,986 108,473 121,789 125,000 28,500 (96,500) Total 306,265$ 268,635$ 427,285$ 479,169$ 479,135$ 419,225$ (59,910)$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures Difference 31,580$ 5,010$ (96,500)$ 1.Personal Services - Increase due to negotiated salary and insurance increases and full year of Construction Specialist. 3. Capital Outlay - Decrease due to fewer capital purchases scheduled for FY19. The Fiscal Year 2018-2019 adopted budget for Facilities Maintenance is $ 419,225. This compares to the 2017-2018 projected expenditures of $479,135, a decrease of $ 59,910 or - 12.50%. 2. Operating Expenses - Increase due primarily to additional janitorial services and cleaning supplies. PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE Projected PAY Amended Expenditure Budget POSITION RANGE FY 16/17 FY 17/18 FY 17/18 FY 18/19 FY 17-18 FY 18/19 Construction Specialist 35,730 / 64,314 0.00 0.00 1.00 1.00 24,500$ 42,250$ Facilities Foreman 30,821 / 55,478 1.00 1.00 1.00 1.00 36,850 39,500 Maintenance Worker I 25,812 / 46,462 1.00 1.00 1.00 1.00 27,000 29,500 Custodian (Temp)16.02/hr 0.50 0.00 0.00 0.00 --2.50 2.00 3.00 3.00 TOTAL SALARIES 88,350$ 111,250$ Overtime 5,250 3,000 FICA Taxes 7,250 8,768 Clothing Allowance 240 360 Deferred Compensation 8,425 10,283 Group Health Insurance Premium 17,275 21,241 Worker's Comp Insurance 2,335 5,803 Total Personal Services 129,125$ 160,705$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Air Conditioning Recovery Unit 4,500$ -$ -$ -$ -$ 4,500$ 22KW Generator 10,000 ---- 10,000 City Hall Air Conditioner 14,000 ---- 14,000 28,500$ -$ -$ -$ -$ 28,500$ FACILITIES MAINTENANCE - TO BE FUNDED BY GENERAL FUND 112 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 86,663 62,496 62,073 83,611 88,350 111,250 511300 Temporary Salaries 13,563 8,150 0 0 00 511400 Overtime 6,633 2,238 3,174 3,100 5,250 3,000 512100 FICA Taxes 8,174 5,524 5,075 6,552 7,250 8,768 512215 Clothing Allowance 360 240 240 240 240 360 512225 Deferred Compensation 8,436 5,826 6,018 7,687 8,425 10,283 512301 Group Health Insurance Premium 13,103 12,725 13,256 17,351 17,275 21,241 512305 Dependant Health Ins Premium 329 0 0 0 00 512309 Employee Assistance Program 62 48 48 44 00 512400 Worker's Comp Insurance 6,284 4,618 2,988 5,379 2,335 5,803 TOTAL PERSONAL SERVICES 143,606 101,865 92,872 123,964 129,125 160,705 OPERATING EXPENDITURES 533400 Other Contractual Services 24,422 27,280 30,383 27,000 27,000 28,000 533410 Environmental Services 0 0 75 1,000 0 1,000 533415 Janitorial Services 14,787 29,464 69,685 84,250 85,000 88,500 533420 Pest/Weed Control 2,588 3,450 3,038 3,150 3,150 3,150 534101 Telephone 0000 00 534105 Cellular Telephone 211 304 131 446 560 720 534120 Postage 9000 00 534610 R & M - Buildings 68,844 70,048 94,400 83,759 83,000 75,000 534620 R & M-Vehicles 1,124 912 2,817 1,500 1,000 2,500 534630 R & M - Office Equipment 39 0 0 0 0 200 534640 R & M-Operating Equipment 1,545 138 212 450 600 500 534920 Legal Ads 209 178 0 0 00 535200 Departmental Supplies 4,442 2,402 905 2,500 2,250 2,500 535210 Computer Supplies 0000 00 535220 Cleaning Supplies 21,311 18,853 16,945 16,000 13,000 16,000 535230 Small Tools and Equipment 1,571 2,897 3,470 7,000 3,500 3,500 535250 Building Supplies 1,091 465 0 2,000 1,000 2,000 535260 Gas and Oil 3,558 2,353 3,113 2,000 4,000 4,000 535270 Uniforms and Shoes 1,039 811 735 1,161 700 800 535275 Safety Equipment 470 0 34 300 250 250 535450 Training and Education 0 230 0 900 0 1,400 TOTAL OPERATING EXPENDITURES 147,261 159,784 225,941 233,416 225,010 230,020 CAPITAL OUTLAY 606200 Buildings 0000 00 606400 Vehicles and Equipment 15,398 6,986 108,473 121,789 125,000 28,500 TOTAL CAPITAL OUTLAY 15,398 6,986 108,473 121,789 125,000 28,500 TOTAL FACILITIES MAINTENANCE 306,265 268,635 427,285 479,169 479,135 419,225 113 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT The Leisure Services Department is responsible for all maintenance and upkeep of the City parks and landscaped areas of City properties. Responsibilities include trash removal, landscaping, turf grass maintenance, planting & removal of trees, shrubs, turf and annuals at fifteen (15) parks, grounds of four (4) City Buildings, two (2) boat ramps, Indian River Drive walkway and four (4) piers. Provides irrigation maintenance on all city properties, daily maintenance of eight (8) baseball/softball fields, four (4) football/soccer fields, ten (10) tennis courts including four (4) clay courts, four (4) basketball courts, Dog Park, Splash Pad and medians on US 1 and Schumann Drive. It maintains all of the Sebastian Blvd. intersections. Also provides, aerobics, exercise, dance, Yoga, Tai Chi, gymnastics, baby bees and karate programs at the Community Center. Operates the Skate Park and Clay Tennis Courts at Friendship Park and coordinates the annual Easter Egg Hunt and Halloween Parade. The Division also reserves the Yacht Club and Community Center facilities for events and meetings. FISCAL YEAR 2018 ACCOMPLISHMENTS  Installed (2) two new playgrounds and engineered wood surface at Riverview Park. Successfully prepared for and hosted first Shrimp Festival at Riverview Park. Established a Safety Inspection Program for all city playgrounds. Managed City-Sponsored Events and ensured efficient use of all resources. Solidified rapport with City of Sebastian residents and continued to offer quality customer service. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue quality maintenance of parks and other City properties. Continue to repair existing and/or install new irrigation. Keep all athletic facilities and playgrounds in top condition. Provide support to all City sponsored events. Coordinate with football and baseball organizations in the use of City facilities. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Large Park Areas 280 Acres 280 Acres 280 Acres 280 Acres 280 Acres Sports Complex 22 Acres 22 Acres 22 Acres 22 Acres 22 Acres City Grounds 8 Acres 8 Acres 8 Acres 8 Acres 8 Acres Medians and Walkways 5 Miles 5 Miles 5 Miles 5 Miles 5 Miles 114 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 55.00% 43.00% 5.00% 5.00% 15.50% 25.00% 10.00% 7.00%Playgrounds - Repair and maintain equipment at all City owned playground areas. 8.00% 14.00% 5.00% 4.00% 1.50% 2.00% 100.00% 100.00% Structural Repairs and Irrigation - Maintain, repair and/or replace buildings, structures and irrigation systems. Parks -Mow, weed,and edge 50 acres of parkland and 15 parklocations. Remove trash at all parks to maintain maximum cleanliness. Fertilization and chemical control of weeds and insects. Ballfields - Fertilization and Pest Control, drag, rake, mow, remove trash, and maintain facilities at 8 organized-play fields to maintain a safe area of play. Landscaping - Trimming, removal and replacement of trees, plants and sod on all City properties. Active Recreation - Provide aerobics, exercise, dance, Yoga, Tai Chi,gymnastics, baby bees and karate programs at the Community Center. Recreation - Fulfill City-sponsored event requirements and provide the necessary manpower forthese. Ensure Riverview Park and/or Riverfront are prepared in a timely manner, per event demands, and maintain the health of Riverview Park. LEISURE SERVICES DEPARTMENT BUDGET SUMMARY Amended Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 660,978$ 615,126$ 518,371$ 516,345$ 489,385$ 864,504$ 375,119$ Operating Expenses 224,215 234,661 394,206 382,734 370,260 254,815 (115,445) Capital Outlay 51,824 37,875 10,880 7,600 1,350 100,000 98,650 Total 937,017$ 887,662$ 923,457$ 906,679$ 860,995$ 1,219,319$ 358,324$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures Difference 375,119$ (115,445)$ 98,650$ 3. Capital Outlay - Increase due to new mowers, a truck, and resurfacing courts. 1. Personal Services - Increase due to addition of new positions and negotiated salary increases. 2. Operating Expenses - Decrease due primarily to landscaping contract being paid by CRA Fund. The Fiscal Year 2018-2019 adopted budget for Leisure Services is $ 1,219,319. This compares to the 2017-2018 projected expenditures of $860,995 an increase of $ 358,324 or 41.62%. 115 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE LEISURE SERVICES DEPARTMENT Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Leisure Services Director* 72,868 / 131,163 0.00 0.00 0.00 1.00 -$ 75,000$ Recreation Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 49,500 53,250 Maintenance Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 43,500 45,500 Maintenance Worker II 27,384 / 49,291 3.00 2.00 2.00 4.00 78,000 169,250 Maintenance Worker I 25,812 / 46,462 4.00 5.00 4.00 5.00 111,000 141,000 Maintenance Worker I (P/T) 25,812 / 46,462 0.00 0.00 0.50 0.50 10,000 19,000 Recreation Attendant (P/T) $ 10.09/hr 0.00 0.00 0.00 0.50 - 15,500 Skate Park Attendants (P/T) $ 8.58/hr 1.50 1.50 1.50 1.50 17,300 18,000 Tennis Courts Attendants (P/T) $ 8.58/hr 2.00 2.00 2.00 2.00 30,500 32,000 Asst Recreation Supervisor 0.50 0.50 0.50 0.50 1,200 2,000 Gymnastics Assistants 5.00 4.00 4.00 4.00 5,500 8,000 18.00 17.00 16.50 21.00 TOTAL SALARIES 346,500$ 578,500$ *Position transferred from Overtime 20,000 20,000 Community Development in FY19 FICA Taxes 28,125 45,886 Clothing Allowance 1,010 1,320 Deferred Compensation 28,100 43,560 Group Health Insurance Premium 52,600 147,763 Worker's Comp Insurance 13,050 27,475 Total Personal Services 489,385$ 864,504$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Mower (P-370)13,000$ -$ -$ -$ -$ 13,000$ Mower (P-330)13,000 ----13,000 Mowers (3)-39,000 ---39,000 1 Ton Crew Cab Pick-Up Truck 38,000 ----38,000 1/2 Ton Extended Cab Pick-Up Trucks --34,000 34,000 -68,000 Resurface Schumann Park Tennis Courts 36,000 ----36,000 100,000$ 39,000$ 34,000$ 34,000$ -$ 207,000$ LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY RECREATION IMPACT FEES EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Park Amenities 213,000$ 172,000$ -$ -$ -$ 385,000$ Bark Park Shade Structure 10,000 ---- 10,000 All Inclusive Playground 40,000 ---- 40,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 100,000 Park Signage 100,000 ---- 100,000 383,000$ 192,000$ 20,000$ 20,000$ 20,000$ 635,000$ 116 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT Code: 010057 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 416,084 419,226 312,197 317,977 292,000 568,500 511300 Temporary Salaries 61,223 53,925 51,029 60,000 54,500 10,000 511400 Overtime 16,022 7,261 23,013 6,500 20,000 20,000 512100 FICA Taxes 36,806 36,536 30,016 29,260 28,125 45,886 512215 Clothing Allowance 960 790 1,160 960 1,010 1,320 512225 Deferred Compensation 39,090 34,803 30,421 28,937 28,100 43,560 512301 Group Health Insurance Premium 53,579 37,150 41,616 56,704 52,600 147,763 512305 Dependant Health Ins Premium 13,380 5,640 12,788 0 0 0 512309 Employee Assistance Program 251 192 216 131 0 0 512400 Worker's Comp Insurance 23,584 19,604 15,915 15,876 13,050 27,475 TOTAL PERSONAL SERVICES 660,978 615,126 518,371 516,345 489,385 864,504 OPERATING EXPENDITURES 533400 Other Contractual Services 1,650 14,630 162,577 156,500 156,500 10,000 533415 Janitorial Services 1,296 2,592 2,717 0 0 0 533420 Pest Control 0 0 0 5,280 2,500 4,000 534000 Travel and Per Diem 1,259 559 806 1,325 450 925 534101 Telephone 3,987 4,531 4,807 3,660 5,150 5,220 534105 Cellular Telephone 637 391 625 591 600 780 534110 Internet Services 410 569 550 675 660 660 534120 Postage 43 9 11 50 10 20 534310 Electric 78,701 73,960 68,912 71,000 77,000 80,000 534320 Water/Sewer 24,030 13,637 15,009 14,500 12,750 14,500 534420 Equipment Leases 1,275 285 1,291 1,800 1,200 2,500 534615 R & M - Docks & Piers 0 0 124 0 2,000 2,500 534620 R & M-Vehicles 8,905 3,214 5,433 5,000 5,000 5,000 534630 R & M - Office Equipment 126 6 1 50 5 50 534640 R & M - Operating Equipment 21,197 20,606 18,268 19,000 18,000 22,000 534680 R & M - Irrigation Systems 9,076 4,867 5,793 10,000 5,000 12,000 534685 R & M - Grounds Maintenance 6,859 7,063 11,229 13,250 11,000 14,000 534686 R & M - Parks Facilities 15,576 37,570 65,081 32,808 32,000 34,000 534830 Special Event Expense 2,953 3,474 2,964 3,500 3,500 7,000 535200 Departmental Supplies 3,818 3,221 3,477 15,250 12,500 8,000 535210 Computer Supplies 0 82 141 150 50 250 535220 Cleaning Supplies 239 0 0 0 0 0 535221 Fertilizer/Chemical Supplies 10,477 2,127 5,630 7,000 6,000 7,500 535230 Small Tools and Equipment 5,153 25,970 3,413 5,650 4,000 6,000 535260 Gas and Oil 22,304 11,397 9,792 10,000 9,000 10,000 535270 Uniforms and Shoes 1,872 2,213 2,382 2,345 1,900 3,200 535275 Safety Equipment 234 159 544 250 600 650 535410 Dues and Memberships 775 901 1,156 1,500 1,285 1,460 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 1,363 629 1,478 1,500 1,500 2,500 TOTAL OPERATING EXPENDITURES 224,215 234,661 394,206 382,734 370,260 254,815 CAPITAL OUTLAY 606200 Buildings 0 2,550 0 0 0 0 606300 Improvements Other Than Bldgs 3,475 7,225 1,400 6,250 0 36,000 606400 Vehicles and Equipment 48,350 28,100 9,480 1,350 1,350 64,000 TOTAL CAPITAL OUTLAY 51,824 37,875 10,880 7,600 1,350 100,000 TOTAL PARKS & RECREATION DIVISION 937,017 887,662 923,457 906,679 860,995 1,219,319 117 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT The Community Development Department provides constructive planning to facilitate quality development. The department provides professional guidance to the City Council, the City Manager, the Planning and Zoning Commission, as well as various boards and committees relating to planning and growth management. The Department also provides and is a resource to the public for comprehensive planning, community development, redevelopment and code compliance activities. The Department has expanded to manage Planning and Zoning, Parks and Recreation Administration, Environmental Permitting, and Grants Coordination. FISCAL YEAR 2018 ACCOMPLISHMENTS Annexed approximately 262 acres into the City of Sebastian. Updated Comprehensive Plan FLUM. Completed Data &Analysis for Parks,Recreation &Open Space Element of Comprehensive Plan. Enacted two new Ordinances: Medical Marijuana and Vacation Rentals. Made application for over $1M in grant funding. Continued to administer Indian River Lagoon Council grants. Continued to administer CRA grant funds. Initiated update to the CRA Master Plan and Website. Created the Parks and Open Space Map. Initiated Living Docks at the Working Waterfront. Designed and Coordinated three major construction projects. Identified and located all trees within Riverside Park. Reorganized and expanded Department to include Parks Recreation Administration and Environmental Permitting. Provided professional training opportunities including: Parks and Recreation; Stormwater; Floodplain Management; Planning and Zoning; Growth Management. Completed 2020 Census Count. Completed CRS Annual recertification. FISCAL YEAR 2019 GOALS AND OBJECTIVES  Complete Data & Analysis for three elements of the Comprehensive Plan. Complete updates to permit applications and policy process. Update NRB Website and CDD Web applications. Complete revisions to Airport, Signage and Landscape Ordinances. Complete revisions to the Landscape Maintenance Plan for public places. Complete renovations to the Working Waterfront and Indian River Drive Corridor improvements including landscaping and signage. Initiate the CDBG 5-yr Consolidated Plan. Initiate a Septic to Sewer program for City of Sebastian. Continue to monitor and administer Septic to Sewer Grant for CRA. Continue to monitor and administer Façade, Sign, and Landscape Grant for CRA. Complete CRS training in preparation for 5-year audit. Create Greeninfrastrucure and Open Space plan. Automate the facility rental process to minimize manpower. Seek grants that will improve/enhance our parks and recreational facilities. Increase efficiency of manpower during special events,thereby hopefully reducing overtime costs. 118 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Total Major & Minor Site Plan Reviews 6 10 11 10 10 Total Major & Minor Site Plan Approvals 0 0 6 6 8 Preliminary/Final Plat Approvals 2 5 3 6 4 Total Temporary Permits Issued 39 30 34 45 50 Division of a Single Lot/Release of Unity of Titles 2 3 5 3 8 Unity of Titles 0 0 26 28 30 Land Use and Zoning Change Requests 1 2 0 2 4 Annexation Requests/Approvals 0 2 0 2 2 Flood Zone Determinations/MT-1 Applications 127 75 37 50 40 Commercial Site Plan Inspections 7 15 22 20 25 Land Development Code Amendments 2 4 1 6 6 Conditional Use/Special Use/Accessory Structure Approvals 1 3 7 2 8 Easements/Acquisitions 3 10 4 9 6 Variances/Appeals/Waivers 2 5 4 5 5 Comp Plan/Element Changes 3 2 0 3 4 Stormwater Credit Program 0 0 54 54 60 Building Permits Zoning Reviews - Residential 0 0 0 86 150 Building Permits Zoning Inspections - Environmental 0 0 0 250 350 Façade, Sign, and Landscape Grant 0 0 5 8 8 Septic to Sewer Grant 0 0 8 5 8 Application Requests Processed 149 160 160 150 0 Processing Time for Site Plans (Months)3 2 3 3 0 PROGRAM BUDGET DESCRIPTION FOR COMMUNITY DEVELOPMENT STAFFING NATURE OF ACTIVITY 17/18 18/19 25.00% 25.00% 25.00% 30.00% 10.00% 15.00% 15.00% 15.00% 15.00% 15.00% 10.00% 0.00% 100.00% 100.00% General Administrative - Research various miscellaneous topics and gather information for other agencies and/or other departments, including staff support to the Planning and Zoning Commission and Parks & Recreation Advisory Committee. Public Assistance - Provide zoning and other regulatory information to the public and workwith the public to assure that development is of the highest quality and that alldevelopment proposals are consistent with City Regulations. Provide updates to applicable Department websites and online forms. Site Plans, Variances, Plats - Work with site development to provide technical review of proposed design in accordance with City regulations. Coordinate review comments and permitting requirements fromoutside agencies, public input, and direction fromthe Planning and Zoning Commission and City Council. Provide Environmental reviews for site development requests. Work with special committees and taskforce groups that may be required from time to time. Implement policy issues that Council has recommended or mandated. Comprehensive Planning - Manage,interpret, evaluate,update, and implement the Comprehensive Plan and other land use, development and preservation plans for the City. Provide project management of CIP projects and long range planning projects including annexations and intergovernmental priorities. Provide direction and guidance for projects that have an economic development impact. Maintain position on various committees and Boards such as the MPO. Provide presentations to various interest groups regarding economic developmentsa and long range plans . Economic Development - Provide direction and guidance for projects that have an economic development impact, including annexations. Community Redevelopment - Implementation of stated goals within the Community Redevelopment Master Plan and consistent with objectives outlined by the City Council. 119 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET COMMUNITY DEVELOPMENT BUDGET SUMMARY Projected FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Actual Actual Actual Expenditures Budget Difference Personal Services 188,832$ 235,559$ 180,910$ 363,420$ 321,517$ (41,903)$ Operating Expenses 24,899 17,970 33,677 45,166 73,430 28,264 Capital Outlay ------ Total 213,731$ 253,529$ 214,587$ 408,586$ 394,947$ (13,639)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference (41,903)$ 28,264$ -$ 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to transfer of Parks Administrator position to Leisure Services. 2. Operating Expenses - Increase due primarily to CDBG consultant fees added in FY19. The Fiscal Year 2018-2019 adopted budget for Community Development is $394,947. This compares to the 2017-2018 projected expenditures of $ 408,586, a decrease of $ 13,639, or -3.34%. PERSONAL SERVICES SCHEDULE COMMUNITY DEVELOPMENT Projected PAY Amended Expenditure Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Community Development Director/CRA Manager 72,868 / 131,163 0.00 1.00 1.00 1.00 86,000$ 91,250$ Community Development Manager 50,871 / 91,568 1.00 1.00 1.00 1.00 69,000 72,250 Parks Administrator*40,200 / 68,339 1.00 1.00 1.00 0.00 48,000 - Zoning Technician 35,730 / 64,314 1.00 1.00 1.00 1.00 38,500 42,000 Environmental Technician 35,730 / 64,314 0.00 1.00 1.00 1.00 36,500 39,000 3.00 5.00 5.00 4.00 TOTAL SALARIES 278,000$ 244,500$ *Position transferred to Leisure Services in FY19 Overtime 2,100 2,500 FICA Taxes 21,428 18,905 Deferred Compensation 25,209 22,005 Clothing Allowance 100 120 Group Health Insurance Premium 36,150 32,849 Worker's Comp Insurance 433 638 Total Personal Services 363,420$ 321,517$ 120 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT Code: 010080 Amended Account FY 14/15 FY 15/16 FY 16/17 FY17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 134,178 180,556 128,186 272,059 278,000 244,500 511300 Temporary Salaries 000000 511400 Overtime 4,095 7,889 6,620 5,000 2,100 2,500 512100 FICA Taxes 10,584 13,293 9,743 21,032 21,428 18,905 512215 Clothing Allowance 0000100 120 512225 Deferred Compensation 13,520 14,831 11,721 24,743 25,209 22,005 512301 Group Health Insurance Premium 13,380 10,728 13,581 55,075 36,150 32,849 512305 Dependant Health Ins Premium 10,906 7,883 10,693 0 0 0 512309 Employee Assistance Program 58 50 62 79 00 512400 Worker's Comp Insurance 2,111 329 303 613 433 638 TOTAL PERSONAL SERVICES 188,832 235,559 180,910 378,601 363,420 321,517 OPERATING EXPENDITURES 533120 Consultants 13,407 2,675 8,713 20,000 20,000 45,797 533400 Other Contractual Services 0 624 1,648 2,400 2,200 2,400 534000 Travel and Per Diem 0 2,992 922 2,740 2,500 3,575 534105 Cellular Telephone 62 63 176 492 930 1,020 534110 Internet Services 36 0 0 0 1,155 433 534120 Postage 1,499 1,041 903 1,250 1,300 1,500 534130 Express Mail 17 5075 50 75 534420 Equipment Leases 0 1,442 1,422 1,345 1,400 1,400 534620 R & M-Vehicles 29 45 1,873 700 500 800 534630 R & M-Office Equipment 3,445 2,738 2,218 2,060 2,500 2,520 534825 Advertising (Econ Dev)0 0 8,998 0 0 0 534830 Special Events (NRB)413 997 1,092 1,500 1,500 1,500 534910 Clerk of Court Filing Fees 28 19 0 20 20 30 534920 Legal Ads 3,236 1,803 1,838 3,000 2,500 2,500 535200 Departmental Supplies 966 1,704 1,469 2,500 2,250 3,000 535210 Computer Supplies 200 178 109 750 750 800 535230 Small Tools and Equipment 144 00000 535260 Gas and Oil 622 69 227 600 675 800 535270 Uniforms & Shoes 00 00 535410 Dues and Memberships 530 647 734 2,030 2,086 1,880 535420 Books and Publications 10 553 132 500 400 400 535450 Training and Education 255 375 1,205 2,680 2,450 3,000 TOTAL OPERATING EXPENDITURES 24,899 17,970 33,677 44,642 45,166 73,430 CAPITAL OUTLAY 606400 Vehicles and Equipment 000000 TOTAL CAPITAL OUTLAY 000000 TOTAL COMMUNITY DEVELOPMENT 213,731 253,529 214,587 423,243 408,586 394,947 121 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND – NON-DEPARTMENTAL This section of the budget includes costs not related to specific departmental service objectives or programs. The largest category of expenditures in this budget is for payments for general government utilities, general property and casualty liability insurance premiums and payment to the Riverfront Community Redevelopment Agency for tax increment contributions. NON-DEPARTMENTAL BUDGET SUMMARY Amended Projected FY 13/14 FY 14/15 FY 15/16 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 141,821$ 131,048$ 230,284$ 346,722$ 301,350$ 285,577$ (15,773)$ Operating Expenses 557,143 625,417 631,265 639,814 615,392 686,102 70,710 Grants and Aids ------- Capital Outlay ------- Non-Operating - 349,590 343,700 165,140 639,515 118,021 (521,494) Total 698,964$ 1,106,055$ 1,205,249$ 1,151,676$ 1,556,257$ 1,089,700$ (466,557)$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Expenditures:Difference (15,773)$ 70,710$ (521,494)$ 1. Personal Services - Decrease due to reduced costs from early retirement program. The FiscalYear2018-2019adopted budget forNon-Departmental is $1,089,70. This compares to the 2017-2018 projected expenditures of $1,556,257 a decrease of $ 466,557, or -30.0%. 3. Non-Operating Expenses - Decrease due to no transfers out scheduled. 2.Operating Expenses - Increase due primarily to new insurance policy on piers and utility increases. 122 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GENERAL FUND NON-DEPARTMENTAL Code: 010099 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 512301 Group Health Insurance 2,942 60,739 95,512 105,810 90,000 54,300 512307 Health Reimbursement Account 122,539 163,956 189,297 215,000 211,250 201,077 512500 Unemployment 5,567 5,589 (43)2,000 100 200 512700 Additional Compensation 0 0 124,511 23,912 0 30,000 TOTAL PERSONAL SERVICES 131,048 230,284 409,276 346,722 301,350 285,577 OPERATING EXPENDITURES 533100 Professional Services 800 0 0 2,000 0 0 533110 Prof Services - Labor Attorney 9,572 6,359 0 4,000 0 0 533120 Consultants 0 0 2,867 0 0 0 533400 Other Contractual Services 4,783 6,501 1,164 5,000 1,500 4,000 533425 Contract Mowing Services 28,985 22,532 29,865 30,000 24,000 25,000 534101 Telephone 22,013 19,899 19,735 18,060 18,000 21,800 534110 Internet Services 18,130 17,904 17,721 17,100 17,685 17,700 534120 Postage 2,834 4,458 5,220 3,275 3,000 3,275 534310 Electric 40,337 39,644 38,994 40,000 40,000 43,000 534320 Water/Sewer 3,894 4,399 4,678 4,500 4,450 4,500 534400 Rents and Leases 20 (20)0 0 0 0 534500 Insurance 225,570 253,795 225,840 227,600 220,000 277,710 534501 Claims 29,567 3,281 2,911 5,000 6,919 5,000 534630 R&M Office equipment (Clear Village)0 0 9,600 9,890 9,600 5,090 534700 Printing and Binding 6,415 6,653 6,849 6,800 3,400 6,800 534805 4th of July 19,500 20,000 20,000 25,083 31,250 32,690 534815 Paver Bricks 53 72 926 800 1,150 1,400 534825 Advertising Expenditures 2,746 2,079 2,134 2,750 2,580 3,250 534830 Special Events Expense 1,046 1,516 824 6,000 5,000 0 534835 Special Employee Events 2,856 2,000 4,291 4,000 4,600 5,000 534920 Legal Ads 179 343 0 0 0 0 543943 PD COPE Unit Expenses 0 0 0 10,000 10,000 10,000 534944 Supplies-PS Empl Exp Fund 815 440 4,789 1,500 3,000 1,500 534945 Supplies-General Empl Exp Fund 3,093 3,516 331 0 0 750 534980 Payment-Riverfront CRA Fund 158,885 181,150 181,631 178,556 181,652 183,842 535200 Departmental Supplies 506 1,407 1,350 1,700 1,500 1,700 535410 Dues and Memberships 2,613 2,672 2,851 2,875 3,052 3,095 535454 PBA Tuition Reimb Plan 21,512 11,139 7,098 12,000 3,250 7,000 535455 PEA Tuition Reimb Plan 850 1,341 1,353 3,000 1,200 3,000 535710 Non-Ad Valorem Tax 17,845 18,185 18,322 18,325 18,604 19,000 TOTAL OPERATING EXPENSES 625,417 631,265 611,345 639,814 615,392 686,102 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 1,765 0 0 0 TOTAL CAPITAL OUTLAY 0 0 1,765 0 0 0 NON-OPERATING 909120 Interfund Trfr to 120 LOGT 207,000 200,000 200,000 0 0 0 909131 Interfund Trfr to Fund 310 10,450 5,700 1,603,353 9,750 575,378 0 909132 Interfund Trfr to Fund 320 0 0 5,449 52,818 52,817 0 909133 Trfr to Transp Impr Fund 330 32,140 0 132,925 0 0 0 909140 Trfr to Fund 140 0 10,600 0 0 0 0 909145 Trfr to Fund 450 AP 0 0 28,040 0 0 0 909163 Interfund Trfr to Fund 163 100,000 100,000 100,000 0 0 0 909410 Interfund Trfr to Fund 410 0 0 78,823 11,320 11,320 0 909480 Trfr to Fund 480 Building 0 0 25,000 0 0 0 909541 Interfund Trfr to 415 0 24,600 0 0 0 0 909545 Interfund Trfr to 455 0 2,800 0 0 0 0 909901 Unappropriated 0 0 0 91,252 0 118,021 TOTAL NON-OPERATING 349,590 343,700 2,173,590 165,140 639,515 118,021 TOTAL NON-DEPARTMENTAL 1,106,055 1,205,249 3,195,976 1,151,676 1,556,257 1,089,700 123 This Page Intentionally Left Blank 124 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 SPECIAL REVENUE FUNDS 125 This Page Intentionally Left Blank 126 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET Local Option Gas Tax Fund (LOGT)863,827$ Discretionary Sales Tax Fund (DST)3,635,607 Riverfront Community Redevelopment Agency 501,885 Parking In-Lieu-Of Fund 406 Recreation Impact Fee Fund 383,000 Stormwater Utility Fund 3,295,839 Law Enforcement Forfeiture Fund 1,145 TOTAL 8,681,709$ Special Revenue Funds are used to account for the proceeds of revenue sources (other than Major Capital Projects) that are legally required to be spent for specific purposes. These Special Revenue Funds include the following: SPECIAL REVENUE FUNDS Note that the Riverfront Community Redevelopment Agency (CRA)is a blended component unit. Its governing body is also the City Council and this results in its budget also being approved by the City Council acting as the CRA governing body. 127 LOCAL OPTION GAS TAX LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget TAXES 312400 Local Option Gas Tax 633,096 646,132 674,778 683,001 705,100 740,300 TOTAL TAXES 633,096 646,132 674,778 683,001 705,100 740,300 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 10,050 10,352 12,532 12,908 12,908 13,295 361100 Interest Income 239 1,780 948 1,182 3,000 3,764 TOTAL MISCELLANEOUS REVENUE 10,289 12,132 13,480 14,090 15,908 17,059 NON-REVENUE SOURCES 381001 Interfund Transfer from Fund 001 207,000 200,000 200,000 0 0 0 389991 Appropriation From Fund Balance 0 43,308 152,896 123,955 68,110 106,468 TOTAL NON-REVENUE SOURCES 207,000 243,308 352,896 123,955 68,110 106,468 TOTAL LOCAL OPTION GAS TAX 850,385 901,572 1,041,154 821,046 789,118 863,827 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET The local option gas tax is a six-cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the City’s population and amount of annual transportation-type expenditures. The funds can be used for payment of debt service on loans and bonds issued to finance acquisition and construction of roads, as well as road maintenance and signage.The paving loan does not mature until FY22-23. Low fuel costs have continued and contributed to an increase from prior year collections, although more fuel-efficient vehicles are expected to eventually have a negative effect on collections . The 2018-2019 allocation for the City of Sebastian is estimated at $740,300. The estimate is based on trend analysis. 128 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget 533300 All Aboard Florida 586 0 71,894 0 0 0 533400 Other Contractual Services 5,000 0 0 0 0 11,500 533452 Road Maintenance Service 2,472 0 1,081 20,000 5,000 15,000 534315 Public Lighting 176,795 183,067 0 0 0 0 534695 Railroad Crossing Maintenance 5,103 5,103 5,103 5,103 5,103 64,350 535310 Road Materials and Supplies 0 44,077 23,386 40,000 5,000 5,000 535380 Signalization Supplies 30,377 26,399 21,621 35,000 18,000 20,500 TOTAL OPERATING EXPENDITURES 220,333 258,646 123,085 100,103 33,103 116,350 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 12,011 27,498 27,570 3,200 TOTAL CAPITAL OUTLAY 0 0 12,011 27,498 27,570 3,200 DEBT SERVICE 707105 Principal - Paving Loan 203,000 211,000 215,000 219,000 219,000 224,000 707205 Interest - Paving Loan 39,783 31,748 27,635 23,445 23,445 19,177 TOTAL DEBT SERVICE 242,783 242,748 242,635 242,445 242,445 243,177 NON-OPERATING 909133 Trfr to Transp Impr Fund 330 136,742 400,178 663,423 451,000 486,000 501,100 909990 Unappropriated 250,527 0 0 0 0 0 TOTAL NON-OPERATING 387,269 400,178 663,423 451,000 486,000 501,100 TOTAL LOCAL OPTION GAS TAX 850,385 901,572 1,041,154 821,046 789,118 863,827 129 DISCRETIONARY SALES TAX DISCRETIONARY SALES TAX FUND REVENUECode: 130010 Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Account Description Actual Actual Actual Budget Projected Budget Number 312600 Discretionary Sales Tax 2,916,092 3,052,152 3,207,905 3,187,750 3,405,000 3,572,500 TOTAL TAXES 2,916,092 3,052,152 3,207,905 3,187,750 3,405,000 3,572,500 MISCELLANEOUS REVENUE 361100 Interest Income 23,030 20,025 29,500 24,500 39,500 50,500 361105 SBA Interest Earnings 6,834 8,424 10,463 3,208 18,000 12,607 TOTAL MISCELLANEOUS REVENUE 29,864 28,449 39,963 27,708 57,500 63,107 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 582,215 0 65,228 419,278 0 0 TOTAL NON-REVENUE SOURCES 582,215 0 65,228 419,278 0 0 TOTAL DISCRETIONARY SALES TAX 3,528,171 3,080,601 3,313,096 3,634,736 3,462,500 3,635,607 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET The discretionary sales tax is a seventh-cent or an additional one-cent sales tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the City's population. The funds can be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, land improvement, and emergency vehicle purchases. The FY 2018-2019 allocation for the City of Sebastian is estimated at $3,517,500. The estimate is based on the trend analysis.This revenue source was extended by referendum vote in FY 2016-2017 to December 31, 2023. 130 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURESCode: 130051 Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Account Description Actual Actual Actual Budget Projected Budget Number NON-OPERATING 909123 Interfund Trfr to 230-Series 2003 DSF 1,027,126 868,342 354,854 0 0 0 909131 Trfr to Capital Projects Fund 310 737,529 389,723 643,474 1,585,179 1,428,289 539,000 909132 Trfr to CIP Fund 320 286,636 123,163 480,928 414,975 388,900 250,000 909133 Trfr to Transp Impr Fund 330 918,950 220,948 941,624 456,500 456,500 1,750,870 909263 Trfr to Stormwater Debt Svs 263 167,550 401,143 402,963 403,792 403,792 402,914 909363 Trfr to Stormwater Impr Fund 363 260,494 25,280 22,309 323,550 164,500 296,534 909410 Trfr to Golf Course Fund 410 141 599,858 59,798 138,375 138,375 0 909455 Trfr to Fund 455 AP 129,745 156,616 407,146 312,365 374,931 128,819 909990 Unappropriated 0 295,528 0 0 107,213 267,470 TOTAL NON-OPERATING 3,528,171 3,080,601 3,313,096 3,634,736 3,462,500 3,635,607 TOTAL DISCRETIONARY SALES TAX 3,528,171 3,080,601 3,313,096 3,634,736 3,462,500 3,635,607 131 COMMUNITY REDEVELOPMENT AGENCY COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget TAXES 338200 Tax Increment Revenue - Sebastian 158,885 181,150 181,631 178,556 181,652 183,842 338200 Tax Increment Revenue - County 137,535 157,874 160,610 171,433 184,879 201,868 TOTAL TAXES 296,420 339,024 342,241 349,989 366,531 385,710 MISCELLANEOUS REVENUE 361100 Interest Income 1,255 3,019 4,702 1,878 10,000 9,500 361105 SBA Interest Earnings 635 0 1,056 0 700 500 362100 Rents and Royalties 36,000 36,000 36,000 36,000 36,000 36,000 367000 Gain/Loss on Investments 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 37,890 39,019 41,758 37,878 46,700 46,000 NON-REVENUE SOURCES 381001 Transfer from General Fund 0 0 0 0 0 0 389991 Fund Balance Carried Forward 0 0 0 398,559 363,127 70,175 TOTAL NON-REVENUE SOURCES 0 0 0 398,559 363,127 70,175 TOTAL RIVERFRONT REDEVELOPMENT 334,310 378,043 383,999 786,426 776,358 501,885 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET City of Sebastian Community Redevelopment Agency was created by City Ordinance in 1995, pursuant to Section 163.387, Florida Statutes. The purpose of the Community Redevelopment Agency is the removal of blighted areas and the development of such areas, pursuant to the Community Redevelopment Act of 1969. 132 COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENDITURES 533100 Professional Services 5,000 5,000 5,000 5,000 5,000 5,000 533201 Admin Svcs Provided by the GF 13,202 13,202 13,202 87,740 87,740 90,372 533400 Other Contractual Services 0 20,398 0 53,000 50,000 156,700 533425 Contract Mowing Services 0 118,370 0 0 0 0 534315 Public Lighting 15,944 15,579 0 0 0 0 534320 Water and Sewer 1,231 946 0 0 0 0 534400 Rents and Leases 4,710 3,968 4,022 4,710 648 648 534501 Claims 18,000 0 0 0 0 0 534686 R&M-Park Facilities 8,688 250 0 0 0 0 534699 Other Capital Maintenance Expense 17,415 23,572 6,178 24,000 24,000 25,000 534830 Special Events Expense 37,452 37,120 39,308 42,000 42,000 45,000 534920 Legal Ads 1,539 1,463 1,857 1,500 5,571 2,000 535200 Departmental Supplies 0 0 0 0 0 0 535230 Small Tools and Equipment 8,471 0 0 0 0 0 535410 Dues & Memberships 175 175 175 175 175 175 535710 Non-Ad Valorem Taxes 2,568 2,033 2,067 2,067 1,990 1,990 TOTAL OPERATING EXPENDITURES 134,395 242,076 71,808 220,192 217,124 326,885 CAPITAL OUTLAY 606300 Improvements Other Than Buildings 0 11,209 0 57,000 50,000 60,000 606400 Equipment 26,096 0 0 0 0 0 TOTAL CAPITAL OUTLAY 26,096 11,209 0 57,000 50,000 60,000 GRANTS AND AIDS 820100 Façade/Sign Improvement Program 29,218 10,196 0 70,000 70,000 40,000 820200 Sewer Connection Program 500 69,500 40,766 189,234 189,234 75,000 TOTAL GRANTS AND AIDS 29,718 79,696 40,766 259,234 259,234 115,000 NON-OPERATING 909101 Interfund Trfr to General Fund 001 60,000 21,667 0 0 0 0 909131 Interfund Trfr to CIP Fund 310 0 0 0 250,000 250,000 0 909132 Interfund Trfr to CIP Fund 320 900 0 0 0 0 909133 Interfund Trfr to CIP Fund 330 16,527 12,070 188,730 0 0 0 909363 Interfund Trfr to CIP Fund 363 0 0 0 0 0 0 909990 Unappropriated 66,674 11,325 82,695 0 0 0 TOTAL NON-OPERATING 144,101 45,062 271,425 250,000 250,000 0 TOTAL RIVERFRONT REDEVELOPMENT 334,310 378,043 383,999 786,426 776,358 501,885 CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET 133 PARKING IN-LIEU-OF FUND PARKING IN-LIEU-OF FUND REVENUE Code: 150010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 0 0 0 0 0 0 361105 SBA Interest Earnings 284 358 468 429 429 406 363400 Parking In-Lieu-Of Fee 19,730 26,130 24,945 13,775 13,775 0 389991 Appropriation from PY Fund Balance 0 0 33,082 0 29,530 0 TOTAL MISCELLANEOUS REVENUE 20,014 26,488 58,495 14,204 43,734 406 TOTAL PARKING IN-LIEU-OF FUND 20,014 26,488 58,495 14,204 43,734 406 PARKING IN-LIEU-OF FUND EXPENDITURES Code: 150051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget CAPITAL OUTLAY AND PROJECTS 606908 Parking 2,800 62 58,495 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 2,800 62 58,495 0 0 0 NON-OPERATING 909990 Unappropriated 17,214 26,426 0 14,204 43,734 406 TOTAL NON-OPERATING 17,214 26,426 0 14,204 43,734 406 TOTAL PARKING IN-LIEU-OF FUND 20,014 26,488 58,495 14,204 43,734 406 CITY OF SEBASTIAN, FLORIDA 2017-2018 ANNUAL BUDGET 134 RECREATION IMPACT FEE FUND RECREATION IMPACT FEE FUND REVENUE Code: 160010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 1,867 4,353 8,887 2,000 10,000 10,428 361105 SBA Interest Earnings 109 0 0 112 0 0 363270 Recreation Impact Fee 281,450 163,800 102,700 135,200 163,800 163,800 TOTAL MISCELLANEOUS REVENUE 283,426 168,153 111,587 137,312 173,800 174,228 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 0 137,688 353,368 208,772 TOTAL NON-REVENUE SOURCES 0 0 0 137,688 353,368 208,772 TOTAL RECREATION IMPACT FEE 283,426 168,153 111,587 275,000 527,168 383,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget CAPITAL OUTLAY AND PROJECTS 606300 Improvements Other Than Bldgs 4,372 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 4,372 0 0 0 0 0 OPERATING EXPENDITURES 533100 Professional Services 8,200 0 14,774 0 19,600 0 TOTAL OPERATING EXPENDITURES 8,200 0 14,774 0 19,600 0 NON-OPERATING 909132 Transfer to CIP Fund 320 97,387 32,399 46,455 275,000 507,568 383,000 909990 Unappropriated 173,467 135,754 50,358 0 0 0 TOTAL NON-OPERATING 270,854 168,153 96,813 275,000 507,568 383,000 TOTAL RECREATION IMPACT FEE 283,426 168,153 111,587 275,000 527,168 383,000 The Recreation Impact Fee was established to enable the City to allow growth and development to proceed in the City in compliance with the adopted Comprehensive Plan, and to regulate growth and development so as to require growth and development to share in the burden of growth by paying its pro rata share for the reasonably anticipated expansion costs of the recreational system improvements. Additionally, the City through impact fees seeks to provide an equitable, fair share basis for new and expanded recreational facilities concurrent with the impact and needs generated by new development. (Ordinance O-01-15) CITY OF SEBASTIAN, FLORIDA 2017-2018 ANNUAL BUDGET 135 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STORMWATER UTILITY FUND The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of managing the City’s stormwater system, to prepare, construct and manage betterments and improvements, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee is based upon a single residential ERU in the amount of $10.00 per month, or $120.00 per year (Resolution R-19-19). The Stormwater Utility Staff are responsible for the control and maintenance of the City’s stormwater drainage system consisting of 280 lane miles of swales, 50 miles of channels, 9 miles of canals and 310 catch basins and culvert structures. It is also their responsibility to enforce compliance with Federal NPDES regulations, as well as improvement of the stormwater runoff water quality prior to discharge into the Sebastian River and Indian River Lagoon in accordance with the Master Stormwater Management Plan. SUMMARY OF REVENUES AND EXPENDITURES Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,088,636$ 1,094,455$ 1,102,138$ 1,001,535$ 1,012,269$ 3,200,137$ Total Expenses 1,754,768$ 1,437,763$ 1,273,479$ 1,626,632$ 1,409,974$ 3,295,839$ Change in Unrestricted Reserves (666,132)$ (343,308)$ (171,341)$ (625,097)$ (397,705)$ (95,702)$ FISCAL YEAR 2018 ACCOMPLISHMENTS Continued road crossing pipe replacements and slip lining. Performed catch basin and baffle box maintenance. Monitored vendor providing ditch mowing services. Performed ditch excavations. Monitored vendor spraying canals for invasive plants. Assisted other departments as needed during emergencies. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue replacing failed road crossing pipes. Continue slip lining of older infrastructure. Continue catch basin and baffle box maintenance. Perform rear ditch excavation more often. Continue front swale and rear ditch mowing. Bring retention and detention ponds into compliance. Continue spraying of invasive plants in waterways. Continue with culvert pipe replacement in flood prone areas. Continue to assist other departments. Strive to provide the public with the service they want. 136 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 160,000 28,500 28,500 28,500 28,500 Miles of ditches maintained 80.0 80.0 80.0 80.0 80.0 Catch basin and culverts maintained 200 200 205 205 205 Linear feet Main Ditches reconstructed 8,000 1,000 1,000 1,000 1,000 Road Crossing Pipe Replacements 30 10 20 20 20 STORMWATER UTILITY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 50.00% 50.00% 25.00% 25.00% 10.00% 10.00% 5.00% 5.00% 10.00% 10.00% 100.00% 100.00% Drainage Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 miles of large canals. Maintain ditches, swales and side yard ditches. Catch basins, Manholes and Culvert s - Hand clean and mow small drainage ditches. Maintain 310 catch basins and large/small culverts. General Administration - Preparation of budget, update service records. Maintain equipment records. Review contracts and construction drawings on City contract work. Meet with public as necessary. Coordinate employee training and education. Building Dept Related Reviews : Site Plan Review, Pool Drainage Plan Review, Fence Permits, Driveway Permits, and meeting with engineers, contractors, and public as necessary. Capital Projects - Planning, Design, Specifications Consultant Coordination Bidding and Contracts, Construction Management inspections. STORMWATER UTILITY DIVISION BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Personal Services 565,754$ 615,512$ 336,195$ 700,270$ 639,975$ 891,152$ 251,177$ Operating Expenses 753,021 494,679 389,210 925,375 769,999 694,750 (75,249) Capital Outlay 45,956 3,303 -987 -23,800 23,800 Non-Operating 390,037 324,269 548,074 0 0 1,686,137 1,686,137 Total 1,754,768$ 1,437,763$ 1,273,479$ 1,626,632$ 1,409,974$ 3,295,839$ 1,885,865$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenditures:Difference 251,177$ (75,249)$ 3. Capital Outlay - Increase due to new equipment needed.23,800$ 1,686,137$ The Fiscal Year 2018-2019 adopted budget for the Stormwater Utility Division is $ 3,295,839. This compares to the 2017-2018 projected expenditures of $1,409,974, an increase of $1,885,865 or 133.75%. 1. Personal Services - Increase due to (1) additional position, negotiated salary and insurance increases, and filling all positions. 2. Operating Expenses - Decrease due primarily to lower driveway/swale replacement costs. 4. Non-Operating - Increase due to transfers to capital project funds. 137 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STORMWATER UTILITY DIVISION REVENUE Code: 163010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 363630 Stormwater Utility Fee 986,973 966,608 964,338 998,000 997,269 1,995,000 363631 Delinquent Stormwater Fees 467 24,447 28,501 0 0 0 TOTAL CHARGES FOR SERVICES 987,440 991,055 992,839 998,000 997,269 1,995,000 MISCELLANEOUS REVENUE 361100 Interest Income 1,139 3,400 7,956 3,535 15,000 19,000 361150 Other Interest 57 0 1,343 0 0 0 381001 Transfer from Fund 001 100,000 100,000 100,000 0 0 0 381130 Transfer from DST Fund 130 0 0 0 0 0 296,534 Grants 0 0 0 0 0 889,603 TOTAL MISCELLANEOUS REVENUE 101,196 103,400 109,299 3,535 15,000 1,205,137 TOTAL STORMWATER REVENUES 1,088,636 1,094,455 1,102,138 1,001,535 1,012,269 3,200,137 USE OF UNRESTRICTED RESERVES 666,132 343,308 171,141 625,097 397,705 95,702 TOTAL STORMWATER UTILITY 1,754,768 1,437,763 1,273,279 1,626,632 1,409,974 3,295,839 PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION Projected PAY Amended Expenditures Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Stormwater Utilities Director 72,868 / 131,163 0.00 0.00 1.00 1.00 87,250 89,250 Asst Stormwater Utilities Director 52,397 / 94,315 0.00 0.00 1.00 1.00 72,000 76,000 Stormwater Superintendent 50,871 / 91,568 0.00 0.00 1.00 1.00 61,000 63,250 Maintenance Supervisor 35,730 / 64,314 1.00 1.00 0.00 0.00 -- Construction Inspector 35,730 / 64,314 0.00 0.00 0.00 1.00 - 37,250 Maintenance Worker III 29,052 / 52,293 2.00 2.00 3.00 3.00 93,575 100,750 Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 29,000 30,500 Maintenance Worker I 25,812 / 46,462 3.00 5.00 6.00 6.00 101,175 166,250 Environmental Specialist 35,730 / 64,314 1.00 0.00 0.00 0.00 -- Clerical Assistant II (Temp) $ 13.95/hour 0.00 0.00 0.50 0.50 9,600 18,250 8.00 9.00 13.50 14.50 TOTAL SALARIES 453,600$ 581,500$ Overtime 12,000 10,000 FICA Taxes 35,725 45,351 Clothing Allowance 1,100 1,320 Deferred Compensation 41,050 51,593 Group Health Insurance Premium 75,050 130,109 Worker's Comp Insurance 21,450 66,279 Additional Compensation - 5,000 Total Personal Services 639,975$ 891,152$ FULL TIME EQUIVALENTS 138 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION - TO BE FUNDED FROM STORMWATER UTILITY FUND EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TO TAL Other Stormwater Improvements 500,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,500,000$ Plate Compactor 14,000 ----14,000 Sod Cutter 6,000 ----6,000 Concrete Chipping Hammer 2,000 ----2,000 3" Pump 1,000 ----1,000 2" Pump 800 ----800 1 Ton Utility Crew Cab Truck -48,000 ---48,000 (2) Pick-Up Trucks -66,000 ---66,000 Transport Truck --145,000 --145,000 Bruch Truck --125,000 --125,000 Low Bed Trailer --70,000 --70,000 Water Tank and Trailer ---20,000 -20,000 Track Excavator ----145,000 145,000 Excavator Buckets & Mowing Heads ----45,000 45,000 Pick-Up Truck ----35,000 35,000 523,800$ 364,000$ 590,000$ 270,000$ 475,000$ 2,222,800$ STORMWATER UTILITY DIVISION - TO BE FUNDED FROM DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TO TAL Stonecrop Drainage 296,534$ -$ -$ -$ -$ 296,534$ Seawall Repair or Replacement -- 1,000,000 1,000,000 1,000,000 3,000,000 296,534$ -$ 1,000,000$ 1,000,000$ 1,000,000$ 3,296,534$ STORMWATER UTILITY DIVISION - TO BE FUNDED BY GRANTS EXPENDITURES PER FISCAL YEAR Description 2018-19 2019-20 2020-21 2021/22 2022-23 TO TAL Other Stormwater Improvements -$ 250,000$ 250,000$ 250,000$ 250,000$ 1,000,000$ Stonecrop Drainage 889,603 ---- 889,603 Seawall Repair or Replacement -- 1,000,000 1,000,000 1,000,000 3,000,000 889,603$ 250,000$ 1,250,000$ 1,250,000$ 1,250,000$ 4,889,603$ 139 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STORMWATER UTILITY DIVISION EXPENDITURES Code: 163051 (Includes prior years General Fund Stormwater Account) Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 400,970 423,840 208,494 461,766 444,000 563,250 511300 Temporary Salaries 0 0 0 10,463 9,600 18,250 511400 Overtime 9,377 18,240 20,501 8,000 12,000 10,000 512100 FICA Taxes 30,090 33,695 18,247 36,603 35,725 45,351 512215 Clothing Allowance 1,200 1,340 880 960 1,100 1,320 512225 Deferred Compensation 35,085 40,033 21,198 42,036 41,050 51,593 512301 Group Health Insurance Premium 55,595 63,122 43,808 95,778 75,050 130,109 512305 Dependant Health Insurance Premium 10,803 11,699 1,846 0 0 0 512309 Employee Assistance Program 238 262 170 191 0 0 512400 Worker's Comp Insurance 22,397 23,280 21,052 44,473 21,450 66,279 512700 Additional Compensation 0 0 0 0 0 5,000 TOTAL PERSONAL SERVICES 565,754 615,511 336,196 700,270 639,975 891,152 OPERATING EXPENSES 533100 Professional Services 362 148 129 00 0 533150 Engineering Services 45,950 900 000 0 533400 Other Contractual Services 157,077 40,606 0 255,000 171,000 60,000 533410 Environmental Services 0 499 000 0 533411 Permit Fees 00500 7,988 7,988 0 533420 Pest/Weed Control 27,219 23,014 21,385 45,000 23,000 25,000 533425 Contract Mowing Services 255,204 244,500 243,012 300,000 290,000 290,000 533427 Contract Qtr Round Maintrenance 60,797 31,607 0 0 0 0 534000 Travel and Per Diem 434 0 297 00 0 534101 Telephone 1,257 1,467 1,585 1,116 1,750 1,860 534105 Cellular Telephone 1,746 2,422 392 1,635 1,550 2,520 534110 Internet Services 153 433 0 333 225 0 534120 Postage 14 0 6 0 11,746 0 534310 Electric 12,705 9,597 9,155 11,000 6,600 9,900 534320 Water/Sewer 600 874 557 1,250 1,425 1,350 534380 Trash Pickup/Hauling 3,233 3,237 3,100 5,000 1,500 1,500 534400 Rents and Leases 0 0 0 0 0 6,000 534420 Equipment Leases 13,440 7,569 755 10,000 1,000 5,000 534620 R & M - Vehicles 13,072 22,288 16,475 20,000 25,000 25,000 534630 R & M - Office Equipment 560 2,013 15 2,500 15 20 534640 R & M Operating Equpment 25,325 23,435 21,736 175,000 133,000 160,000 534690 Dredging 14,998 0 0 0 0 0 534920 Legal Ads 0 520 000 0 535200 Departmental Supplies 5,364 3,302 1,551 4,500 4,500 5,000 535210 Computer Supplies 455 635 377 1,100 400 400 535230 Small Tools and Equipment 2,521 2,787 1,484 1,513 2,750 3,000 535260 Gas and Oil 39,219 29,520 37,081 25,000 38,000 40,000 535270 Uniforms and Shoes 1,853 3,322 2,032 2,640 2,500 3,900 535275 Safety Equipment 4,549 745 593 2,500 1,000 2,000 535310 Road Materials & Supplies 10,323 4,744 802 10,000 5,000 7,500 535320 Sod 12,045 6,425 6,643 10,000 10,000 10,000 535350 Cement 4,081 7,592 1,868 10,000 7,500 12,500 535355 Culvert Pipes 35,955 17,783 16,383 20,000 20,000 20,000 535410 Membership & Professional Dues 296 300 310 300 300 300 535450 Training and Education 2,215 2,396 987 2,000 2,250 2,000 TOTAL OPERATING EXPENDITURES 753,021 494,679 389,210 925,375 769,999 694,750 CAPITAL OUTLAY 606310 IOTB - Fencing 0 2,020 0 0 0 0 606400 Vehicles and Equipment 45,956 1,283 0 987 0 23,800 TOTAL CAPITAL OUTLAY 45,956 3,303 0 987 0 23,800 NON-OPERATING 909263 Interfund Trfr to Fund 263 234,187 0 0 0 0 0 909131 Interfund Trfr to CIP Fund 310 55,850 0 239,535 0 0 0 909363 Interfund Trfr to CIP Fund 363 100,000 324,269 308,539 0 0 1,686,137 TOTAL NON-OPERATING 390,037 324,269 548,074 0 0 1,686,137 TOTAL STORMWATER UTILITY 1,754,768 1,437,762 1,273,480 1,626,632 1,409,974 3,295,839 140 LAW ENFORCEMENT FORFEITURE FUND LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351200 Confiscated Property 2,350 1,048 26,431 1,000 500 1,000 TOTAL FINES AND FORFEITS 2,350 1,048 26,431 1,000 500 1,000 MISCELLANEOUS REVENUE 361100 Interest Income 17 40 198 25 189 25 361105 SBA Interest Earnings 230 174 372 120 640 120 365000 Sale of Surplus 0 27,530 0 0 0 0 366000 Contributions and Donations 0 0 0 0 0 0 367000 Gain/Loss on Investments 0 0 0 0 0 0 369400 Reimbursements 0 0 1,530 0 0 0 389991 Appropriation from PY Fund Balance 26,490 0 0 0 5,178 0 TOTAL MISCELLANEOUS REVENUE 26,737 27,744 2,100 145 6,007 145 TOTAL LAW ENFORCEMENT FORFEITURE 29,087 28,792 28,531 1,145 6,507 1,145 LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENDITURES 533100 Professional Services 818 0 1,101 0 2,566 0 534966 D.A.R.E. Expenditures 2,000 2,000 961 0 941 0 534967 G.R.E.A.T. Expenditures 332 0 414 0 0 0 535230 Small Tools and Equipment 11,937 3,548 0 0 535380 Departmental Supplies 0 0 0 0 1,500 0 TOTAL OPERATING EXPENDITURES 15,087 5,548 2,476 0 5,007 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 11,000 8,548 10,524 0 0 0 TOTAL CAPITAL OUTLAY 11,000 8,548 10,524 0 0 0 NON-OPERATING 708199 Other Grants & Aids 3,000 3,000 3,000 0 1,500 0 909990 Unappropriated 0 11,696 12,532 1,145 0 1,145 TOTAL NON-OPERATING 3,000 14,696 15,532 1,145 1,500 1,145 TOTAL LAW ENFORCEMENT FORFEITURE 29,087 28,792 28,531 1,145 6,507 1,145 The Law Enforcement Forfeiture Fund is established pursuant to Section 932.705 for reporting revenues associated with seized or forfeited property by the Police Department under the Florida Contraband Forfeiture Act as well as expenditures related to funding equipment purchases for law enforcement purposes, matching funds for Federal Grants, and to support Drug Treatment Programs, Drug Prevention Programs, School Resource Officer Program, Crime Prevention,or Safe Neighborhood Programs. Expenditures are not budgeted, until individually approved by the City Council. CITY OF SEBASTIAN, FLORIDA 2018-2019 ANNUAL BUDGET 141 This Page Intentionally Left Blank 142 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 DEBT SERVICE FUNDS 143 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of pledged funds that are legally restricted to pay the city’s general government bonded debt obligations. These Debt Service Funds include the following: Discretionary Sales Surtax Revenue Bonds/Notes Debt Service Fund Stormwater Utility Revenue Bonds/Notes Debt Service Fund The City currently has no plan for additional debt in the coming fiscal year. Detailed debt service payment schedules are located in the schedules section of this document. 144 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE FUND This debt service fund is used to record debt service payments originally associated with the Discretionary Sales Surtax Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds were for fifteen (15) years. The debt proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the police department, and the friendship park. The Bonds were refinanced using Bank Notes on December 18, 2013 and the final payment was made on April 1, 2017. DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE REVENUES Code: 230010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 822 914 337 000 TOTAL MISCELLANEOUS REVENUE 822 914 337 000 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 1,027,125 868,342 352,927 000 389991 Appropriation from PY Fund Balance 1,360 515,405 1,254 000 TOTAL NON-REVENUE SOURCES 1,028,485 1,383,747 354,181 000 TOTAL DEBT SERVICE FUND 1,029,307 1,384,661 354,518 000 DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE EXPENDITURES Code: 230051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707130 Principal 1,008,000 1,369,000 353,000 000 707230 Interest 21,307 15,661 1,518 000 TOTAL DEBT SERVICE 1,029,307 1,384,661 354,518 000 TOTAL DEBT SERVICE FUND 1,029,307 1,384,661 354,518 000 145 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET STORMWATER UTILITY REVENUE DEBT SERVICE FUND This debt service fund was used to record debt service payments associated with the Stormwater Utility Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds were for nineteen (19) years. The Bonds were refinanced using Bank Notes on December 18, 2013. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master plan. STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND REVENUE Code: 263010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 558 918 1,316 112 961 900 TOTAL MISCELLANEOUS REVENUE 558 918 1,316 112 961 900 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 167,550 401,141 402,963 402,963 402,963 402,914 381163 Interfund Trfr from 163 SUF 234,187 0 0 0 0 0 389991 Appropriation from PY Fund Balance 36,514 0 0 57 154 0 TOTAL NON-REVENUE SOURCES 438,251 401,141 402,963 403,020 403,117 402,914 TOTAL DEBT SERVICE FUND 438,809 402,059 404,279 403,132 404,078 403,814 STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND - EXPENDITURES Code: 263051 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 352,000 355,000 363,000 363,000 371,000 377,000 707263 Interest - Stormwater Series 2003 51,589 45,498 39,358 39,358 33,078 26,659 707300 Other Debt Service Costs 35,220 0 0 774 0 0 909990 Unappropriated 0 1,561 1,921 0 0 155 TOTAL DEBT SERVICE 438,809 402,059 404,279 403,132 404,078 403,814 TOTAL DEBT SERVICE FUND 438,809 402,059 404,279 403,132 404,078 403,814 146 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 CAPITAL PROJECT FUNDS 147 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL PROJECT FUNDS INTRODUCTION Capital improvements include streets, buildings, building improvements, new parks, park expansions/improvements, airport runways, infrastructure improvements, and major, one-time acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years but lesser capital items may also be included when they are funded by Special Revenue Funds.This section of the annual budget document consists of information on all capital improvement projects that are scheduled for Fiscal Year 2018-19. The Capital Projects Funds include all of the City's "Pay as you go", grant and loan funded capital improvement projects. Funding for Fiscal Year 2018-19 projects is provided from General Fund, Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fees, Riverfront CRA proceeds, Stormwater Fees, Airport revenues , Building Fund and Grants. Project expenditures are accounted for in Capital Project Funds and the Airport Project Fund, but they are presented in a consolidated manner in the budget document to facilitate review of capital projects as a whole. Any projected operating costs associated with the Fiscal Year 2018-19 projects are programmed in the respected department/division’s operating budget. The details of each project and projected operating costs associated with each one can be found on the pages following the summary information. For further information regarding the basis for calculating projected operating costs and for summary information by Fund is also provided. Generally, there are savings in increased efficiency, lower liability (risk) and from maintenance on the items being replaced in the years immediately following the acquisition. Then as the savings decline and additional maintenance is required on the new items, the net impact on operating cost significantly escalates. 148 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2017 –2018 General Fund 3.7% Local Option Gas Tax 6.4% Discretionary Sales Tax Fund 36.1% Riverfront CRA 0.7% Recreation Impact Fee Fund 4.7% Stormwater Revenue Fund 3.3% Grants 44.5% Airport Fund 0.4% Building Fund 0.2% REVENUES BY SOURCE General Government 8.2%Public Safety 7.3% Transportation 69.6% Culture and Recreation 11.0% Physical Environment 4.0% USES OF FUNDS 149 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL IMPROVEMENT FUNDING SOURCES AND EXPENDITURES FOR FISCAL YEAR 2018 –2019 Local Community Recreation General Option Redevelopment Impact Stormwater Grants/ Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2018/2019 General Government Plans Scanner 15,000 15,000 Computer Upgrades 30,000 30,000 Community Development Street Signage 50,000 50,000 Indian River Drive 100,000 100,000 Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 345,000 345,000 Police Operations Equipment 21,000 21,000 Radar Signs/Speed Trailers 15,000 15,000 Investigative Equipment 28,000 28,000 Radio System Upgrades 64,000 64,000 Evidence Building Fixtures 50,000 50,000 Public Facilities Department Street Repaving/Reconstruction 420,200 420,200 CavCorp Parking Lot 50,000 50,000 Working Waterfront Parking Lot 250,000 250,000 500,000 Roads Division Equipment 3,200 3,200 Roads Division Vehicles 66,000 66,000 Roads Division Heavy Equipment 50,000 50,000 Public Facilities Compound 1,670,870 1,670,870 Parks Division Mowers 26,000 26,000 Parks Division Vehicles 38,000 38,000 Schumann Tennis Courts 36,000 36,000 Park Amenities 213,000 213,000 Bark Park Shade Structure 10,000 10,000 Park Improvements 20,000 20,000 All-Inclusive Playground 40,000 40,000 Park Signage 100,000 100,000 Fleet Division Equipment 7,000 7,000 Four Post Hydraulic Lift 15,000 15,000 Cemetery Division Vehicle 36,000 36,000 Facilities Maintenance Equipment 28,500 28,500 Stormwater Other Stormwater Improvements 250,000 250,000 500,000 Stonecrop Drainage 296,534 889,603 1,186,137 Stormwater Equipment 23,800 23,800 Airport Airport Gate 3 8,000 8,000 Paint Airport Terminal 24,000 24,000 Taxiways "C" Construction 128,819 2,262,317 2,391,136 Building Building Department Vehicles 19,750 19,750 Total FY 2018/2019 301,500$ 523,400$ 2,965,223$60,000$ 383,000$ 273,800$ 3,651,920$ -$ 32,000$ 19,750$ 8,210,593$ 150 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FOR FISCAL YEAR 2018 –2019 Project Name:Plans Scanner Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ -$ -$ -$ -$ -$ 15,000$ Operating Impact (Savings): -$ (2,700)$ (600)$ 1,500$ 3,300$ 4,500$ 6,000$ General Fund Provide a scanner for the City Clerk's Office. This equipment would avoid waiting to use the Building Department's scanner and allow the City Clerk's office to assist with scanning older dcuments when time is available.It would also be a back-up if the Building Department's scanner was out-of-service for any reason. Project Name:Computer Upgrades Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 30,000$ 80,000$ 60,000$ 60,000$ 60,000$ 60,000$ 350,000$ Operating Impact (Savings): -$ (5,400)$ (15,600)$ (11,000)$ 1,400$ 19,400$ (11,200)$ Discretionary Sales Tax This helps in staying up-to-date with technology and covers implementation of new software releases. A City- wide replacement of all desktops and laptops was done in July 2014.It is anticipated that a complete change out of these computers should be completed every five years to keep up-to-date with technology and maintain reliability and performance.To reduce the magnitude of such an effort, beginning this year we will begin phasing in the later models. Computer equipment and software upgrades and phased replacement of all desktop and laptop employee computers. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 345,000$ 350,000$ 355,000$ 360,000$ 365,000$ 370,000$ 2,145,000$ Operating Impact: -$ (75,900)$ (118,400)$ (127,000)$ (101,200)$ (61,200)$ (483,700)$ Replacement of hirgher milage vehicles and associated vehicle equipment, including body cameras. Police Vehicles Discretionary Sales Tax 18/19 345K 6 vehicles w/equipment. 19/20 350K 6 vehicles w/equipment. 20/21 355K 6 vehicles w/equipment. 21/22 360K 6 vehicles w/equipment. 22/23 365K 6 vehicles w/equipment. 23/24 370K 6 vehicles w/equipment. 151 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 21,000$ 12,000$ 12,000$ 9,000$ -$ -$ 54,000$ Operating Impact: -$ (4,620)$ (5,160)$ (4,500)$ (1,980)$ 2,160$ (14,100)$ Police Operations Equipment General Fund Replacement of necessary personal equipment for Police Officers, except for hand held radio upgrades. 18/19 8K 10 rifles, 5K 4 T-3 Batteries, 6K 5 Tasers, 2K Eticket Printers. 19/20 4K 5 rifles, 6K 5 Tasers, 2K Eticket Printers. 20/21 4K 5 rifles, 6K 5 Tasers, 2K Eticket Printers. 21/22 5K T-3 Batteries, 4K Eticket Printers. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ 30,000$ -$ -$ -$ -$ 45,000$ Operating Impact: -$ (3,300)$ (8,400)$ (3,900)$ 600$ 4,200$ (10,800)$ These units will be used for traffic enforcement. Radar Signs/Speed Trailers Discretionary Sales Tax 18/19 15K Pole Mounted Radar Signs. 19/20 30K 2 Speed Trailers. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 28,000$ 10,000$ -$ -$ -$ -$ 38,000$ Operating Impact: -$ (6,160)$ (5,560)$ (1,760)$ 2,040$ 4,160$ (7,280)$ 18/19 17K Situational Awareness System, 6K 2 way remote speaker/microphone, 5K CVSA Machine. 19/20 10K Early Warning System. Investigative Equipment General Fund To add new technology to enhance analusis procedures and improve on the preparation of evidence. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 64,000$ 135,000$ 58,000$ -$ -$ -$ 257,000$ Operating Impact: -$ (14,080)$ (37,380)$ (30,240)$ (4,540)$ 17,320$ (68,920)$ Radio System Upgrades 18/19 58K 20 Hand-held radios for Officers, 6K 2 Hand-helds for Dispatch. 19-20 58K 20 Hand-helds for Officers, 50K Radio Console for new system, 7K EOC Hand-helds, 20K 3 Backup Hand-helds. 20/21 58K 20 Hand-helds. Due to 2020 deadline, these are radio replacements for Police Officers and Dispatch personnel, plus back-up radios and a radio console for the new system. Discretionary Sales Tax 152 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 20,000$ 20,000$ -$ -$ -$ 90,000$ Operating Impact: -$ (13,500)$ (15,900)$ (17,100)$ (11,700)$ (6,300)$ (64,500)$ Discretionary Sales Tax 18/19 50K Shelving. 19/20 20K Equipment. 20/21 20K Equipment. Evidence Building Fixtures Additonal costs provided for growth and improved utilization of evidence storage. Project Name:Street Signage Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 50,000$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (11,000)$ (17,000)$ (7,000)$ 3,000$ 10,000$ (22,000)$ Purchase and install decorative street and directional signage. Most street signs, stop signs and directional signage post and frames would be replaced with materials of similar design to the wayfinding signage. Riverfront Community Redevelopment Agency Project Name:Tree Protection Plan Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 60,000$ Operating Impact (Savings): -$ (1,700)$ (3,000)$ (3,900)$ (4,400)$ (4,500)$ (17,500)$ Concerns have been expressed regarding the tree canopy at Riverview Park. A landscape maintenance plan is being developed, including measures to provide additional training to ensure the existing trees are properly maintained. These funds will provide for planting of new trees. Riverfront Community Redevelopment Agency Provide for tree plantings that will ensure a future tree canopy at Riverview Park. Project Name:Indian River Drive Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 100,000$ -$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (38,000)$ (35,000)$ (32,000)$ (29,000)$ (26,000)$ (160,000)$ Local Option Gas Tax Make improvements to the Indian River Drive corridor. Improvements would be implemented to include crosswalks, signage, and offsite parking. These improvements were not included in the resurfacing project but are needed to meet ADA compliance for pedestrian safety and provide context design and safety elements to this priority corridor. 153 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Street Repaving/Reconstruction Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 401,100$ 430,100$ 412,500$ 427,460$ 429,550$ 462,000$ 2,562,710$ Operating Impact (Savings): -$ (68,187)$ (125,260)$ (162,137)$ (185,057)$ (191,234)$ (731,876)$ Necessary to keep streets in good condition. Repaving reduces pot-hole repairs and claims for damages. Timely repaving can avoid a more costly reconstruction. Local Option Gas Tax Resurfacing of roadways. Project Name:CavCorp Parking Lot Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ -$ -$ -$ -$ -$ 50,000$ Operating Impact (Savings): -$ (8,500)$ (6,500)$ (4,500)$ (2,500)$ (500)$ (22,500)$ Discretionary Sales Tax Application of Second Coat of Asphalt. This completes the project that applied on one coat of asphalt. Includes necessary striping and signage. Project Name:Working Waterfront Parking Lot Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 500,000$ -$ -$ -$ -$ -$ 500,000$ Operating Impact (Savings): -$ (85,000)$ (65,000)$ (45,000)$ (25,000)$ (5,000)$ (225,000)$ Discretionary Sales Tax - 50% FIND Grant -50% This will improve the Working Waterfront by construction of a parking lot. Construction includes drainage, landscaping and signage. The City's matching is from discretionary sales taxes for $250,000. Construct Working Waterfront Parking Lot. Project Name:Roads Division Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 3,200$ -$ -$ -$ -$ -$ 3,200$ Operating Impact (Savings): -$ (864)$ (672)$ (480)$ (288)$ (96)$ (2,400)$ 18/19 3.2K Concrete Dust Vacuum. Local Option Gas Tax The concrete dust vacuum is used with the sidewalk concrete grinder purchased in FY17-18 and keeps the work area clean and allowing safer breathing by the workers. Project Name:Roads Division Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 66,000$ -$ -$ -$ -$ -$ 66,000$ Operating Impact (Savings): -$ (14,520)$ (7,920)$ (1,320)$ 5,280$ 7,920$ (10,560)$ General Fund The 3/4 Ton Pickup replaces a Pickup that was moved to the Stormwater Department. 18-19 36K 3/4 Ton Crew-Cab Pickup,30K Director's Pick-Up 154 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Roads Division Heavy Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 75,000$ -$ 74,000$ -$ -$ 199,000$ Operating Impact (Savings): -$ (13,500)$ (30,750)$ (23,250)$ (35,730)$ (23,790)$ (127,020)$ Discretionary Sales Tax 18-19 50K Brush Dump Truck. 19-20 75K Tractor with Long Arm Mower. 21-22 74K Skid Steer. The Brush Dump Truck replaces one with similar capacity and will have containment sides to collect brush and chips. The Tractor is used to clear rights-of-way. The Skid Steer will be a tracked unit and replace a wheeled unit that has mechanical issues. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 1,670,870$ 3,331,244$ 1,574,000$ 50,000$ 50,000$ -$ 6,676,114$ Operating Impact: -$ (150,378)$ (429,126)$ (501,535)$ (406,341)$ 438,414$ (1,048,965)$ Complete design and construct new City Garage and Public Works Compound to be located at the Sebastian Municipal Airport. Public Facilities Compound Discretionary Sales Tax. The Garage and Public Works Compound is reaching its capacity to park and service vehicles and equipment and is on commercially valuable property. Relocating will provide for growth and allow the sale of the existing property. Airport benefits by rent on the land used by the Garage. Project Name:Parks Division Mowers Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 26,000$ 39,000$ -$ -$ -$ -$ 65,000$ Operating Impact (Savings): -$ (4,680)$ (8,060)$ 1,040$ 9,620$ 16,380$ 14,300$ These are scheduled replacements of the mowers used in the Parks Division. General Fund 18/19 26K to Replace Mowers P-370-2010 and P-330-2010. 19/20 39K for 3 Mowers. Project Name:Parks Division Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 38,000$ -$ 34,000$ 34,000$ -$ -$ 106,000$ Operating Impact (Savings): -$ (8,360)$ (4,560)$ (8,240)$ (8,520)$ (200)$ (29,880)$ 18/19 38K 1 Ton Crew Cab Pickup. 20/21 34K 1/2 Ton Extended Cab Pickup. 21/22 34K 1/2 Ton Extended Cab Pickup. General Fund The 1 Ton Crew Cab Pickup will be used to pull a mower trailer and transport crews to worksites. The others are scheduled replacements due to age and expected maintenance expenditures. 155 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Schumann Tennis Courts Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 36,000$ -$ -$ -$ -$ -$ 36,000$ Operating Impact (Savings): -$ (2,600)$ (5,460)$ (2,860)$ (780)$ -$ (11,700)$ Resurface the Schumann Park Tennis Courts.General Fund These six tennis courts were last resurfaced in 2009.They are highly utilized by both tennis players and pickle ball players on a daily basis and are in need of resurfacing. Project Name:Park Amenities Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 213,000$ 172,000$ -$ -$ -$ -$ 385,000$ Operating Impact (Savings): -$ (59,640)$ (103,540)$ (95,840)$ (88,140)$ (80,440)$ (427,600)$ Recreation Impact Fees This sets aside funding for previously designated amenities that are being reevaluated. Staff wants to be assured these monies will best serve the residents. Provide additional amenities. Project Name:Bark Park Shade Structure Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 10,000$ -$ -$ -$ -$ -$ 10,000$ Operating Impact (Savings): -$ (1,800)$ (400)$ 1,000$ 2,200$ 3,000$ 4,000$ The Bark Park lacks adequate shade for dog owners. A shade pavilion will provide relief from the sun and summer heat. Provide a shaded sitting area at the Bark Park.Recreation Impact Fees Project Name:Park Improvements Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 120,000$ Operating Impact (Savings): -$ (5,600)$ (10,800)$ (15,600)$ (20,000)$ (24,000)$ (76,000)$ Recreation Impact Fees As needed improvements to Parks. These allocations will provide funds on an annual basis toward addressing improvements that were not budgeted but are brought to light by the public or the Parks and Recreation Advisory Committee. $5,000 will be apportioned to each Zone, so that concerns can be addressed without delay. Project Name:All-Inclusive Playground Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 40,000$ -$ -$ -$ -$ -$ 40,000$ Operating Impact (Savings): -$ (11,200)$ (10,400)$ (9,600)$ (8,800)$ (8,000)$ (48,000)$ This was scheduled in FY 17-18 for $80,000 but deferred.To better address the needs of children with disabilities, particularly those with wheelchairs,it is advisable to increase the amount allocated to include a pour-in-place surface. Recreation Impact Fees Additional funding for a pour-in-place surface. 156 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 100,000$ -$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (22,000)$ (12,000)$ (2,000)$ 8,000$ 12,000$ (16,000)$ Establish a Uniform and Consistent theme for Park Signage.Recreation Impact Fees The Parks Map which delineates the 4 Recreational Impact Fee Zones is outdated and needs to be upgraded with geographic information system mapping technology. A signage study should also be undertaken to establish park signage standards,so signs are updated in a uniform and consistently-themed manner. This addresses one of the goals of the latest Park Element of the Comprehensive Plan. Park Signage Project Name:Fleet Division Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 7,000$ 36,000$ -$ -$ -$ -$ 43,000$ Operating Impact (Savings): -$ (1,890)$ (11,190)$ (8,610)$ (6,030)$ (3,450)$ (31,170)$ General Fund A diagnostic scanner would allow diagnostics on modern, computer controlled vehicles. The 1 ton Pickup will replace another vehicle nearing the end of is useful service life. 18/19 7K Automotive Diagnostic Scanner. 19/20 36K 1 Ton Pickup. Project Name:Four Post Hydraulic Lift Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ -$ -$ -$ -$ -$ 15,000$ Operating Impact (Savings): -$ (4,050)$ (3,150)$ (2,250)$ (1,350)$ (450)$ (11,250)$ The existing medium duty lift is not rated to lift the weight of many City vehicles. Discretionary Sales Tax Purchase Four Post Hydraulic Lift. Project Name:Cemetery Division Vehicle Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 36,000$ -$ -$ -$ -$ -$ 36,000$ Operating Impact (Savings): -$ (7,920)$ (4,320)$ (720)$ 2,880$ 4,320$ (29,880)$ A heavier truck is needed for the trailer used to move grave dirt. The replaced vehicle will be transferred to the Parks Division. 18/19 36K 1 Ton 4WD Pickup.General Fund 157 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Facilities Maintenance Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 28,500$ -$ -$ -$ -$ -$ 28,500$ Operating Impact (Savings): -$ (7,695)$ (5,985)$ (4,275)$ (2,565)$ (855)$ (21,375)$ General Fund The Air Conditioning Recovery Unit will allow the servicing of air conditioning issues, rather than having this done by vendors. The generator will be used to power MIS equipment and relieve the Police generator from those electrical loads. The City Hall Air Conditioning Unit #1 will have the refrigerant lines replaced and convert the refrigerant used from R22 to R410A. 18/19 4.5K Air Conditioning Recovery Unit; 10K 22KW Generator; 14K City Hall Air Conditioner. Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 1,186,137$ -$ -$ -$ -$ 1,186,137$ Operating Impact (Savings): -$ (462,593)$ (462,593)$ (450,732)$ (450,732)$ (438,871)$ (2,265,522)$ Discretionary Sales Tax Make Improvements to Stonecrop Drainage Area. Stonecrop Drainage Due to erosion of the side slopes, this ditch is difficult to maintain and therefore the system needs to be improved. The system drains the entire central section of the City and therefore critical to maintain flow to avoid any flooding. Funds were allocated in FY17-18 assuming a 25%FEMA Hazard Mitigation grant matching requirement of $187,500. That project total was estimated to be $750,000 to install dual 60"pipes. The cost was updated to be $1,186,137, which would require a 25%grant match of $296,534. Other possible solutions are currently being considered,so the $750,000 appropriation is being cancelled and the amount of $296,534 is being allocated from Discretionary Sales Taxes in FY18-19. Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 3,000,000$ Operating Impact (Savings): -$ (195,000)$ (390,000)$ (580,000)$ (770,000)$ (955,000)$ (2,890,000)$ This would earmark funds that may be required after reevaluating priority areas and developing systematic plans to most effectively resolve some of the drainage issues. Other Stormwater Improvements Stormwater Fund for 1st Year, Then 50% Grants With 50% Match by Stormwater Fund Utilize a substantial portion of the recently approved Stormwater Fee increase toward major improvements, supplemented by Grants. Project Name:Stormwater Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 23,800$ -$ -$ 20,000$ 45,000$ -$ 88,800$ Operating Impact (Savings): -$ (6,426)$ (4,998)$ (3,570)$ (7,542)$ (17,064)$ (39,600)$ Scheduled replacement of equipment for the stormwater maintenance program. 18-19 2K Concrete Chipping Hammer, 1K 3' Pump; .8K 2' Pump; 14K Plate Compactor; 6K Sod Cutter. 21/22 20K Water Tank and Trailer. 22/23 45K Excavator Buckets & Mowing Heads. Stormwater Fund 158 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 24,000$ -$ -$ -$ -$ -$ 24,000$ Operating Impact: -$ -$ -$ -$ -$ -$ -$ Airport Revenue Fund Paint the exterior of the Airport Administration Building. Paint Airport Terminal The Airport Terminal has the original paint, which is fading and failing in some areas. Fresh paint will help protect it from the elements and enhance the look of the building. Project Name:Taxiways "C" Construction Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 2,391,136$ -$ -$ -$ -$ -$ 2,391,136$ Operating Impact (Savings): -$ (215,202)$ (191,291)$ (143,468)$ (119,557)$ (71,734)$ (741,252)$ Construction of Airport Taxiway "C".90% FAA Grant. 5% FDOT Grant. 5% City Matching Requirements from Discretionary Sales Tax This will complete the new taxiway construction and will improve safety by eliminating the current need to cross the intersection of two runways to reach runway thresholds. City matching requirement will be from discretionary sales taxes and are projected to be $128,819. Project Name:Airport Gate 3 Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 8,000$ -$ -$ -$ -$ -$ 8,000$ Operating Impact (Savings): -$ (1,440)$ (320)$ 800$ 1,760$ 2,400$ 3,200$ Airport Revenue Fund Gate 3 at the Airport is a "hatchet" style automated gate that has major maintenance issues and mechanical problems. A sliding style replacement gate is planned. Replace Airport Gate 3 Project Name:Building Department Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 19,750$ -$ -$ -$ -$ -$ 19,750$ Operating Impact (Savings): -$ (5,333)$ (4,148)$ (2,963)$ (1,778)$ (593)$ (14,813)$ Building Fund Pickup for New Building Inspector. This Pickup will provide a vehicle for the use of the additional Building Inspector. 159 This Page Intentionally Left Blank 160 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 ENTERPRISE FUNDS 161 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes an 18-hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is divided into three areas: Administration, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,297,919$ 1,445,348$ 1,267,335$ 1,359,218$ 1,456,051$ 1,333,254$ Total GC Administration Division 621,131 1,003,840 724,432 682,302 909,789 611,434 Total GC Greens Division 570,774 585,518 572,529 585,129 564,520 566,135 Total GC Carts Division 106,650 104,474 408,500 158,647 151,288 155,685 Total Expenses 1,298,554 1,693,832 1,705,460 1,426,078 1,625,597 1,333,254 Change in Unrestricted Reserves (635)$ (248,484)$ (438,125)$ (66,860)$ (169,546)$ -$ Code: 410010 Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Difference Charges for services 1,297,772$ 1,086,503$ 1,026,616$ 1,347,898$ 1,209,251$ 1,333,254$ 124,003$ Non-operating revenues 147 358,846 240,719 11,320 246,800 - (246,800) Total revenues 1,297,919$ 1,445,348$ 1,267,335$ 1,359,218$ 1,456,051$ 1,333,254$ (122,797)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from 2017-18 Projected Revenue Difference 124,003$ (246,800)$ The Fiscal Year 2018-2019 adopted budget for Golf Course fund revenue is $ 1,333,254. This compares to the 2017-2018 projected revenue of $ 1,456,051, a decrease of $ 122,797 or -8.43%. 1. Charges for services - Increase due to anticipated increase in rounds played and membership fees. 2. Non-operating revenues - Decrease due to no anticipated transfers in from other departments or grant funds. 162 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 347501 Green Fees 443,871 333,370 321,373 450,000 400,000 444,000 347502 Cart Rentals 640,631 543,370 497,137 650,000 600,000 644,000 347510 Driving Range Fees 39,511 34,410 34,653 42,000 41,000 42,000 347512 Club Storage Fees 2,441 2,687 2,674 3,084 2,710 2,972 347513 Club Rentals Fees 2,296 2,444 1,844 2,500 2,500 2,800 347520 Initiation Fees 3,500 0 0 0 0 0 347521 Membership Fees 64,281 83,207 84,412 93,000 84,500 93,000 347522 Handicap Fees 4,760 4,760 4,380 4,800 4,440 4,500 347523 Resident Card Fees 30,538 26,498 27,633 29,000 29,721 32,972 347530 Non-Taxable Sales 44 48 29 50 40 50 347540 Pro Shop Sales 60,704 58,461 43,930 55,000 76,000 70,000 347541 Cost of Sales-Pro Shop (35,419) (44,954) (32,320) (35,000) (50,000) (45,000) 362100 Rents and Royalties 29,139 28,473 26,999 42,000 7,000 30,000 366000 Contributions & Donations 6,304 9,143 9,090 7,004 3,575 3,000 369400 Reimbursements 0 0 0 0 3,305 4,500 369900 Other Miscellaneous Revenues 1,435 1,524 1,732 1,000 1,000 1,000 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 3,218 2,535 2,476 3,000 3,000 3,000 369995 Cash Over/Short 158 167 216 100 100 100 TOTAL CHARGES FOR SERVICES 1,297,772 1,086,503 1,026,616 1,347,898 1,209,251 1,333,254 NON-OPERATING REVENUE 334451 FDOT JPA Revenue 0 0 0 0 50,000 0 361100 Interest Earnings (77) (1,754) (1,573)0 (1,500)0 364100 Sale of Fixed Assets 224 3,900 111,652 0 48,605 0 381001 Interfund Transfer from 001 GF 0 0 78,823 11,320 11,320 0 381130 Interfund Transfer from Fund 130 0 0 51,816 0 138,375 0 381148 Interfund Transfer from Fund 480 0 356,700 0 0 0 0 TOTAL NON-OPERATING REVENUE 147 358,846 240,719 11,320 246,800 0 TOTAL GOLF COURSE REVENUES 1,297,919 1,445,348 1,267,335 1,359,218 1,456,051 1,333,254 USE OF UNRESTRICTED RESERVES 635 248,484 438,125 66,860 169,546 0 TOTAL GOLF COURSE SOURCES 1,298,554 1,693,832 1,705,460 1,426,078 1,625,597 1,333,254 163 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE ADMINISTRATION Administration is responsible for the management of the entire golf course. This includes, but is not limited to: preparing and administering golf course budget; hiring, training and supervision of all employees; promoting the game of golf through lessons and clinics, tournaments and league play; golf shop operations including retail marketing; facility and clubhouse management including the restaurant, advertising and promotions; and golf course maintenance. This division handles all computer operations, monies, and reconciles and balances all cash operations, points of sale, tee times and the web site. FISCAL YEAR 2018 ACCOMPLISHMENTS The Clubhouse was renovated and the following improvements were made: metal roof installed, hurricane shutters installed, restrooms and clubhouse hallway upgraded, parking lot lighting installed, new parking lot landscaping installed. A complete restaurant upgrade was completed including new flooring, all new appliances and range hood in the kitchen, air conditioners replaced, and other cosmetic improvements. The Golf Course is on track for over $ 1.2 million in revenue and 54,250 rounds played. The Pro Shop is on track for over $ 70,000 in sales. FISCAL YEAR 2019 GOALS & OBJECTIVES Strive to offer quality and unsurpassed customer service. Continually look for ways to increase rounds and revenue with the goal of 55,000 rounds and $ 1.4 million in revenue. Continue to offer a fully-stocked golf shop, complete with quality merchandise and competitive prices while fulfilling the needs of golf course customers. Continue to offer a variety of weekly leagues and events, thus insuring repeat play. Strive to introduce the game of golf (through a variety of clinics, lessons and other special functions) to juniors, retirees and others in the community to ensure future and present growth of the game of golf. Strive to place constant attention on all facilities and grounds, to help ensure that all areas are well-maintained and presentable to the public. PERFORMANCE MEASUREMENT Actual Actual Actual Projected Projected SERVICE PROGRAM 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Number of Annual Fees Sold 93 125 119 140 136 Single Resident 38 0 69 80 72 Single Non-Resident 9 0 0 0 0 Family Resident 42 0 50 60 64 Family Non-Resident 4 0 0 0 0 Resident/Discount Cards 663 700 657 700 700 TOTAL ANNUAL FEES SOLD 756 825 776 840 836 Annual Fee Rounds 7,919 8,800 8,067 9,250 9,500 Daily Fee Rounds 41,492 44,000 29,243 45,000 45,000 TOTAL NUMBER OF ROUNDS PLAYED 49,411 52,800 37,310 54,250 54,500 164 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 20.00% 30.00% 20.00% 10.00% 20.00% 20.00% 20.00% 30.00% 20.00% 10.00% 100.00% 100.00% General Supervision - Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative and practical improvements. Pro Shop -Provide friendly,consistent quality service to the public. The result of this direct contact combined with the amenities offered, produces customer satisfaction. Control of Course Play - Provide for orderly starting of play, speed and flow of play, and prevention of free play and abuse to golf course grounds, to enhance the enjoyment of the game as well as promoting return play. Promote the Game of Golf - Provide golf instruction,junior and adult clinics,golf tournaments,charity events,speaking engagements, advertisements, and other creative measures to attract and promote return play to Sebastian Golf Course Golf Course Administration - Supervise all Golf Course operations, preparation of budget, supervision of capital improvement programs. GOLF COURSE ADMINISTRATION BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Personal Services 249,566$ 273,207$ 272,260$ 282,992$ 263,185$ 281,822$ 18,637$ Operating Expenses 305,854 320,269 310,879 289,386 323,951 291,244 (32,707) Capital Outlay 5,618 2,000 75,018 78,180 290,909 - (290,909) Transfers 60,094 408,364 66,275 31,744 31,744 38,368 6,624 Total 621,131$ 1,003,840$ 724,432$ 682,302$ 909,789$ 611,434$ (298,355)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenses:Difference 18,637$ (32,707)$ (290,909)$ 6,624$ -$ The Fiscal Year 2018-2019 adopted budget for Golf Course Administration is $ 611,434. This compares to the 2017-2018 projected expenses of $ 909,789, a decrease of $ 298,355 or -32.79% 1. Personal Services - Increase due to negotiated salary and insurance costs. 2. Operating Expenses - Decrease due to lower projected expenses for building maint & repairs in FY19. 3. Capital Outlay - Decrease due to no planned capital projects or improvements in FY19. 5. Contingency - No change. 4. Transfers - Increase due to higher loan payment to Building Department. 165 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION Projected PAY Amended Expense Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Golf Course Director 64,487 / 116,076 1.00 1.00 1.00 1.00 94,175$ 98,000$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 56,000 58,000 Cashier (P/T)20,,988 / 37,778 1.00 1.00 1.00 0.50 19,425 13,250 Assistant Golf Pro (P/T) 22,282 / 40,107 0.50 0.50 0.50 0.50 15,750 16,000 Cashier (Temp)8.25/hr 1.50 1.50 1.50 1.00 13,250 16,350 5.00 5.00 5.00 4.00 TOTAL SALARIES 198,600$ 201,600$ Overtime 1,600 1,000 Lesson Bonus 1,400 3,000 FICA Taxes 15,425 15,499 Deferred Compensation 13,600 14,040 Group Health Insurance Premium 22,000 29,306 Health Reimbursement Account 7,000 8,000 Worker's Comp Insurance 3,560 4,897 Additional Compensation - 4,480 Total Personal Services 263,185$ 281,822$ FULL TIME EQUIVALENTS 166 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Amended Proposed Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES: 511200 Regular Salaries 171,185 194,988 191,322 192,050 185,350 185,250 511300 Temporary Salaries 18,048 13,395 12,002 16,000 13,250 16,350 511400 Overtime 746 830 937 1,000 1,600 1,000 511500 Lesson Bonus 1,774 833 1,133 2,250 1,400 3,000 512100 FICA Taxes 13,340 14,444 14,606 16,134 15,425 15,499 512225 Deferred Compensation 12,341 13,231 13,597 13,806 13,600 14,040 512301 Group Health Insurance Premium 11,968 13,023 13,557 27,792 22,000 29,306 512305 Dependant Health Ins Premium 9,950 10,579 13,066 0 0 0 512307 Health Reimbursement Account 5,627 7,741 8,169 8,000 7,000 8,000 512309 Employee Assistance Program 93 118 110 79 0 0 512400 Worker's Comp Insurance 4,433 4,026 3,668 5,040 3,560 4,897 512600 OPEB Accrued Expense 61 0 55 0 0 0 512700 Additional Compensation 0 0 39 841 0 4,480 TOTAL PERSONAL SERVICES 249,566 273,207 272,260 282,992 263,185 281,822 OPERATING EXPENSES: 533100 Professional Services 1,972 2,262 2,543 2,455 2,420 2,420 533200 Audit Fees 3,133 3,274 3,040 3,446 3,350 3,298 533201 Admin Services provided by GF 94,539 100,791 96,000 93,000 93,000 88,350 533400 Other Contractual Services 50 4,186 7,996 3,975 8,831 4,000 533420 Pest/Weed Control 413 496 450 480 1,998 1,410 533440 Electronic Security Services 511 520 658 400 365 365 534101 Telephone 2,921 3,338 3,551 2,640 3,850 3,960 534105 Cellular Telephone 180 322 303 350 325 360 534110 Internet Access 789 789 789 790 790 790 534120 Postage 61 80 68 100 100 100 534310 Electric 35,221 32,406 26,945 10,000 17,000 8,000 534320 Water/Sewer 13,457 12,029 8,849 1,000 15,000 12,000 534420 Equipment Leases 0 966 952 1,032 936 936 534445 Airport Property Lease 100,000 100,000 100,000 106,000 106,000 106,000 534500 Insurance 7,900 8,544 6,835 8,217 8,500 8,200 534501 Claims 0 0 5,058 0 0 0 534610 R & M - Buildings 1,384 7,396 3,388 4,000 7,250 4,000 534630 R & M - Office Equipment 1,234 559 465 500 550 565 534640 R & M - Operating Equipment 0 0 0 0 461 500 534685 R & M - Grounds Maintenance 0 0 0 0 3,986 0 534845 Golf Course Promotions 6,354 4,566 4,412 4,000 200 0 534846 Golf Course Advertising 2,637 6,917 4,996 6,000 3,000 4,000 535200 Departmental Supplies 2,989 2,999 2,708 3,600 2,800 2,800 535205 Bank Charges 24,048 19,879 22,106 24,000 32,000 27,500 535210 Computer Supplies 0 0 25 100 0 0 535220 Cleaning Supplies 2,264 4,118 3,775 3,200 2,300 2,300 535230 Small Tools and Equipment 0 0 149 100 0 0 535270 Uniforms and Shoes 0 0 987 1,000 0 500 535410 Dues and Memberships 510 510 510 510 565 515 535710 Non-Ad Valorem Tax 3,287 3,322 3,322 8,491 8,374 8,375 TOTAL OPERATING EXPENSES 305,854 320,269 310,879 289,386 323,951 291,244 CAPITAL OUTLAY: 606220 Building Improvements 0 0 45,463 31,117 236,366 0 606400 Vehicles and Equipment 5,618 2,000 7,857 0 7,480 0 606900 Infrastructure 0 0 21,697 47,063 47,063 0 TOTAL CAPITAL OUTLAY 5,618 2,000 75,018 78,180 290,909 0 NON-OPERATING EXPENSES 909480 Interfund Trfr to 480 Bldg 0 0 4,544 31,744 31,744 38,368 909541 Intrafund Trfr to GC Capital 60,094 408,364 61,731 0 0 0 TOTAL NON-OPERATING EXPENSES 60,094 408,364 66,275 31,744 31,744 38,368 TOTAL GOLF COURSE ADMINISTRATION 621,131 1,003,840 724,432 682,302 909,789 611,434 167 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE GREENS DIVISION The Golf Course Greens Division is responsible for administration of an independent golf course maintenance contract which will ensure that the overall care and quality of the golf course is compatible to maintaining high standards, thus ensuring a quality golf course with excellent turf conditions which will guarantee repeat play from our customers, as well as create an excellent image and respectability among the golf course community throughout the State of Florida. FISCAL YEAR 2018 ACCOMPLISHMENTS All greens re-grassed with Champion Ultra-Dwarf G-12. Numerous landscape improvements and plantings. Over 2,000 linear feet of cart path improvements completed. Constant monitoring and assessments of all golf course turf and grounds. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to constantly monitor golf course grounds and surrounding areas. Strive for golf course grounds to be visually appealing. Strive to ensure putting greens are in the best possible condition, including green-speed, smoothness, and playability. Monitor all equipment, ensuring all equipment is more than adequate to help complete tasks effectively and efficiently. Continue to meet with Golf Course Superintendent daily, and express issues and concerns, always keeping lines of communication open with all golf course maintenance staff. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Greens (Acres)4 4 2.5 2.5 4 Tees (Acres)5 5 4 4 4 Fairways (Acres)35 35 22 22 22 Rough (Acres)60 60 60 50 65 Sand Bunkers (Acres)5 5 4 4 4 Lakes and Ponds (Linear Feet)10,000 10,000 10,000 10,000 10,000 Non-Play Area (Acres)18 18 20 20 30 Holes Maintained 18 18 18 18 18 Practice areas (acres total)5 5 5 2 5 168 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE GREENS PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 95.00% 95.00% 5.00% 5.00% 100.00% 100.00% Golf Course Maintenance - Provide administrative oversight of independent golf course maintenance contract which provides daily turf care resulting in the quality appearance and playability of the golf course. Keeping the golfcourse in the best possible condition throughout the year adds to the enjoyment of the customers and insures return play. Equipment Maintenance - Continue tracking equipment use and repair to insure proper maintenance and availability of equipment.  GOLF COURSE GREENS DIVISION BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Operating Expenses 570,898$ 578,950$ 572,529$ 585,129$ 564,520$ 566,135$ 1,615$ Capital Outlay - 6,568 ----- Non-Operating (124)------ Total 570,774$ 585,518$ 572,529$ 585,129$ 564,520$ 566,135$ 1,615$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenses:Difference 1,615$ -$ -$ 2. Capital Outlay - No capital outlay requested. 1. Operating Expenses - Slight increase due to utility costs. The Fiscal Year 2018-2019 adopted budget for Golf Course Greens Division is $ 566,135 . This compares to the 2017-2018 projected expenses of $ 564,520 , an increase of $ 1,615 or .29%. 3. Non-Operating - No change. 169 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENSES 533400 Other Contractual Services 229 000 00 533420 Pest/Weed Control 440 200 00 00 533445 Groundskeeping Service 535,632 535,632 535,632 546,385 546,385 546,385 534310 Electric 14,829 11,692 12,211 11,500 10,285 12,000 534610 R & M - Buildings 0 306 731 500 500 0 534640 R & M-Operating Equipment 948 1,202 617 500 100 0 534680 R & M - Irrigation Systems 16,389 5,255 10,096 2,000 2,000 2,500 534685 R & M - Grounds Maintenance 201 24,135 12,998 23,444 5,000 5,000 535200 Departmental Supplies 1,533 520 220 250 250 250 535220 Cleaning Supplies 101 6 25 50 00 535230 Small Tools and Equipment 596 000 00 535250 Building Supplies 000500 00 TOTAL OPERATING EXPENSES 570,898 578,950 572,529 585,129 564,520 566,135 CAPITAL OUTLAY 606300 Improvements Other Than Buildings 0 6,568 0 0 0 0 TOTAL CAPITAL OUTLAY 0 6,568 0 0 0 0 NON-OPERATING EXPENSES 707245 Interest - Golf Course Loan (124) 0 0 0 0 0 TOTAL NON-OPERATING EXPENSES (124) 0 0 0 0 0 TOTAL GREENS DIVISION 570,774 585,518 572,529 585,129 564,520 566,135 170 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE CARTS DIVISION The Golf Course Carts Division many times provides the first and last contact with customers. They maintain golf carts in operational and clean condition for customers, service driving range and water station, maintain and clean all surrounding areas including the cart barn, cart staging area, cart wash area, starter station, locker room and driving range. Facilitates preventative maintenance on golf carts including battery checks, greasing and tire pressure. FISCAL YEAR 2018 ACCOMPLISHMENTS Received new Club Car golf cart fleet. Cart barn, beverage shack, and starter station upgraded with new vinyl siding. Over 6,000 new range balls added. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to offer quality, unsurpassed customer service. Continue to maintain golf cart fleet, with special attention to batteries, tires, and overall cleanliness. Continue to maintain beverage cart, ranger and range carts, range picker, range dispenser, and range ball washer. Continue to maintain ice and water station, making sure it is always presentable to the public. Continue to maintain all surrounding facilities including golf cart barn, starter station, cart staging area, driving range, and parking area. Provide more ranger contact and visibility for golf course patrons. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Electric Golf Carts 86 86 86 80 80 Tires Maintained 352 356 356 332 332 Grease Fittings Maintained 356 356 356 332 332 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 524 524 524 483 483 Beverage Carts 1 1 1 1 1 GOLF COURSE CARTS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 30.00% 30.00% 30.00% 30.00% 40.00% 40.00% 100.00% 100.00% General Maintenance and Care of Golf Carts - Clean and maintain golf carts in operational condition for guests use and maintain operational cart barn. Golf Course Facilities - Maintenance and care of Cart Barn, Driving Range, Water Station, and general area around Golf Shop and starter area. Customer Service - Provide unsurpassed customer service to our members. 171 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Personal Services 95,327$ 92,369$ 85,297$ 92,841$ 92,675$ 97,744$ 5,069$ Operating Expenses 2,025 4,833 4,681 8,400 2,222 1,550 (672) Capital Outlay -- 313,152 ---- Debt Service 9,298 7,272 5,370 57,406 56,391 56,391 - Total 106,650$ 104,474$ 408,500$ 158,647$ 151,288$ 155,685$ 4,397$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenses:Difference $ 5,069 (672)$ -$ -$ 4. Debt Service - No change. 1. Personal Services - Increase due to more projected work hours in FY19. 2. Operating Expenses - Slight decrease due to lower projected maintenance costs. The FiscalYear2018-2019 adopted budget forGolf Course Carts Division is $ 155,685 . This compares to the 2017-2018 projected expenses of $ 151,288, an increase of $ 4,397 or 2.91%. 3. Capital Outlay - No capital outlay requested. PERSONAL SERVICES SCHEDULE GOLF COURSE CARTS DIVISION Projected PAY Amended Expense Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Cart Attendants (P/T) 8.25 / 14.49 2.00 2.00 2.00 2.00 43,450$ 45,000$ Cart Attendants (Temp) 8.25/hr 6.00 6.00 6.00 5.00 39,500 43,000 8.00 8.00 8.00 7.00 TOTAL SALARIES 82,950$ 88,000$ Overtime 1,800 800 FICA Taxes 6,500 6,793 Worker's Compensation 1,425 2,151 Total Personal Services 92,675$ 97,744$ (1) For P/T Cart Attendants, 2 equals 4 temporary part-time positions. For Temporary Cart Attendants, 5 equals 10 temporary part-time positions. FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE GOLF COURSE CARTS DIVISION Description 2018/19 2019/20 2020/21 2021/22 2022/23 TOTAL Range Dispenser -$ 4,195$ -$ -$ -$ 4,195$ Range Picker / 3 Gang Unit -$ -$ 2,495$ -$ -$ 2,495$ Ball Washer -$ -$ -$ 2,295$ -$ 2,295$ -$ 4,195$ 2,495$ 2,295$ -$ 8,985$ 172 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 36,527 43,095 40,736 43,550 43,450 45,000 511300 Temporary Salaries 49,802 39,262 35,131 40,000 39,500 43,000 511400 Overtime 1,566 1,753 1,759 800 1,800 800 512100 FICA Taxes 6,701 6,458 5,910 6,411 6,500 6,817 512309 Employee Assistance Program 76 96 96 63 00 512400 Worker's Comp Insurance 655 1,705 1,665 2,017 1,425 2,127 TOTAL PERSONAL SERVICES 95,327 92,369 85,297 92,841 92,675 97,744 OPERATING EXPENSES 534320 Water 0 0 0 4,000 0 0 534610 R & M - Buildings 1,400 3,452 4,052 3,000 750 0 534640 R & M-Operating Equipment 517 1,094 538 1,000 1,000 1,000 535200 Departmental Supplies 30 281 79 250 383 400 535220 Cleaning Supplies 14 60 50 50 50 535230 Small Tools and Equipment 64 0 12 100 39 100 TOTAL OPERATING EXPENSES 2,025 4,833 4,681 8,400 2,222 1,550 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 313,152 0 0 0 TOTAL CAPITAL OUTLAY 0 0 313,152 0 0 0 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 52,000 48,286 49,997 707245 Interest - Golf Course Loan 9,298 7,272 5,370 5,406 8,105 6,394 707300 Other Debt Service Costs 000 000 TOTAL NON-OPERATING EXPENSES 9,298 7,272 5,370 57,406 56,391 56,391 TOTAL CARTS DIVISION 106,650 104,474 408,500 158,647 151,288 155,685 173 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET MUNICIPAL AIRPORT City of Sebastian operates a 625 acre municipal airport through the establishment of an enterprise fund. The airport property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport operations is lease revenue. The airport receives federal and state government grants to fund airport capital projects, which are accounted in the city’s capital improvement fund. Since the year 2000, the Airport has been involved in over $10 million in capital improvements, all of which to better develop the facilities and economic growth. Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Total Revenues 415,239$ 637,924$ 528,952$ 497,456$ 514,066$ 550,676$ Total Airport Administration 311,885$ 626,054$ 459,366$ 497,456$ 411,486$ 494,854$ Total Economic Development 10,035 13,585 ---- Change in Unrestricted Reserves 93,318$ (1,715)$ 69,586$ -$ 102,580$ 55,822$ AIRPORT FUND REVENUE Code: 450010 Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 383,698$ 412,528$ 422,585$ 483,156$ 486,066$ 516,201$ 30,135$ Non-operating revenues 31,541 225,396 106,367 14,300 28,000 34,475 6,475 Total revenues and other sources 415,239$ 637,924$ 528,952$ 497,456$ 514,066$ 550,676$ 36,610$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Revenue:Difference 30,135$ 6,475$ 2. Non-operating revenues - Increase due to higher projected sales of fixed assets. The Fiscal Year 2018-2019 adopted budget for Airport fund revenue is $ 550,676. This compares to the 2017-2018 projected Airport fund revenue of $ 514,066, an increase of $ 36,610 or 7.1%. 1. Operating revenue - Increase due to anticipated revenue from new shade hangars. 174 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget OPERATING REVENUE 344100 Fuel Sales 71,366 78,095 77,327 74,000 88,000 90,000 347541 Cost of Sales (62,452) (57,919) (59,025) (56,000) (68,000) (71,200) 362150 Nontaxable Rents 391 391 391 391 391 0 362100 Rents and Royalties 313,585 331,848 343,256 404,625 405,575 437,061 369900 Other Miscellaneous Revenues 60,547 59,859 60,363 59,840 59,800 60,040 369941 Sales Tax Commission 261 254 273 300 300 300 TOTAL OPERATING REVENUE 383,698 412,528 422,585 483,156 486,066 516,201 NON-OPERATING REVENUE: OTHER NON-OPERATING REVENUE: 361100 Interest Earnings (230)939 1,284 600 500 600 364100 Sale of Fixed Assets 20,602 140 4,403 0 15,000 20,000 365000 Sale of Surplus Materials/Scrap 0 0 0 500 0 0 366000 Contributions & Donations 0 178,500 0 0 0 0 369400 Reimbursements 11,169 45,817 17,712 13,200 12,500 13,875 381001 Transfer from Fund 001 GF 0 0 28,040 0 0 0 381455 Transfer from Fund 455 0 0 54,927 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 31,541 225,396 106,367 14,300 28,000 34,475 TOTAL AIRPORT REVENUES 415,239 637,924 528,952 497,456 514,066 550,676 USE OF UNRESTRICTED RESERVES 0 1,715 0 0 0 0 TOTAL AIRPORT SOURCES 415,239 639,639 528,952 497,456 514,066 550,676 175 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET AIRPORT ADMINISTRATION The Airport Director is responsible for Airport Operations to include maintenance of the entire property (excluding Golf Course), FDOT compliance issues, Capital Improvement Programs, tenant relations, and project management. FISCAL YEAR 2018 ACCOMPLISHMENTS Completed installation of new Automated Weather Observation System Completed design and construction of new Taxiways D and E Completed design of new Taxiway C Installed updated Airport Camera Security System and Gate access Completed remodeling of Airport/GC Restaurant and Restrooms Obtained State FDOT funding for the construction of Shade Hangars Completed Airport Master Plan Update and Airport Environmental Studies FISCAL YEAR 2019 GOALS AND OBJECTIVES Obtain FAA funding for construction of new Taxiway “C” Construct Taxiway “C” Construct Shade Hangars Complete preliminary design and planning of new Hangar “D” PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Acres Available for Development 108 108 105 105 105 Airport Leasehold Revenues $313,976 $331,848 $343,256 $404,625 $439,100 AIRPORT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 25.00% 25.00% 25.00% 25.00% 15.00% 10.00% 35.00% 40.00% 100.00% 100.00% Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance. Capital Improvement Project Execution and Monitoring - Execute and monitorCapital Improvement Projects. Prepare and submit a Five-Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportation Airport Improvement Grants forCapital Improvement Projects and equipment. Tenant and Public Relations - Monitor and execute Tenant Lease agreements. Provide dispute resolution regarding airport regulations. Maintain contact with Airport users and citizens, respond to questions and complaints and provide information to all parties about rules, regulations and airport information. Airport Maintenance - Mow Airport, herbicide runways and taxiways, maintain runway lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area. Clear and maintain runway approaches and perform daily Airport inspections. 176 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET AIRPORT BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Personal Services 117,124$ 141,689$ 216,084$ 228,229$ 144,915$ 136,402$ (8,513)$ Operating Expenses 173,283 222,553 181,442 212,887 215,886 255,952 40,066 Capital Outlay 2,078 242,436 27,340 6,840 1,185 32,000 30,815 Debt Service 19,401 19,376 34,500 49,500 49,500 70,500 21,000 Contingency ------- Total 311,885$ 626,054$ 459,366$ 497,456$ 411,486$ 494,854$ 83,368$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenses:Difference (8,513)$ 40,066$ 30,815$ 21,000$ The Fiscal Year 2018-2019 adopted budget for the Municipal Airport Administration is $494,854. This compares to the 2017-2018 projected expenses of $ 411,486, an increase of $ 83,368, or 19.5%. 4. Debt Service - Increase due to higher scheduled DST loan payment. 1. Personal Services - Decrease due to deletion of Airport Director position. 2. Operating Expenses - Increase due to new maint agreement for cameras and runway maintenance. 3. Capital Outlay - Increase due to scheduled painting of admin building and gate replacement. PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION Projected PAY Amended Expense Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Airport Director 64,487 / 116,076 0.00 1.00 1.00 0.00 15,020$ -$ Airport Operations Specialist III 29,538 / 57,350 1.00 1.00 1.00 1.00 56,500 58,500 Airport Maintenance Worker I 25,812 / 46,462 1.00 1.00 1.00 1.00 27,000$ 29,500$ 3.00 3.00 3.00 3.00 TOTAL SALARIES 98,520$ 88,000$ Overtime 1,000 1,500 FICA Taxes 7,650 6,865 Clothing Allowance 240 240 Deferred Compensation 9,000 8,055 Group Health Insurance Premium 20,600 19,961 Health Reimbursement Account 8,700 6,000 Worker's Comp Insurance 3,405 4,281 Additional Compensation -1,500 Total Personal Services 149,115$ 136,402$ FULL TIME EQUIVALENTS 177 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 94,353 107,621 153,766 159,125 98,520 88,000 511400 Overtime 609 727 726 2,000 1,000 1,500 512100 FICA Taxes 3,778 5,973 11,070 12,306 7,650 6,865 512215 Clothing Allowance 120 120 120 240 240 240 512225 Deferred Compensation 4,843 6,609 13,413 14,478 9,000 8,055 512301 Group Health Insurance Premium 5,948 8,549 18,877 25,743 20,600 19,961 512305 Dependant Health Ins Premium 3,823 4,068 5,043 0 0 0 512307 Health Reimbursement Account 894 2,881 5,029 8,000 4,500 6,000 512309 Employee Assistance Program 23 34 68 48 0 0 512400 Worker's Comp Insurance 2,701 5,023 4,821 4,820 3,405 4,281 512600 OPEB Accrued Expense 32 84 29 0 0 0 512700 Additional Compensation 0 0 3,123 1,469 0 1,500 TOTAL PERSONAL SERVICES 117,124 141,689 216,084 228,229 144,915 136,402 OPERATING EXPENSES 533100 Professional Services 0 750 0 0 0 0 533200 Audit Fees 1,264 1,201 1,140 1,264 1,229 1,002 533201 Admin Services provided by GF 49,180 47,762 45,500 55,000 55,000 72,425 533400 Other Contractual Services 4,002 3,542 5,898 6,410 5,500 13,325 533420 Pest/Weed Control/Mowing 825 1,457 900 3,086 1,000 1,000 534000 Travel and Per Diem 1,749 1,016 1,335 2,500 1,000 3,000 534101 Telephone 3,598 3,943 4,159 3,288 4,650 4,500 534105 Cellular Phone 415 411 598 840 325 625 534110 Internet Access 536 500 729 1,000 740 760 534120 Postage 47 81 75 250 20 100 534130 Express Mail 11 18 60 178 150 100 534310 Electric 25,554 25,185 26,342 26,000 26,000 26,000 534320 Water/Sewer 2,855 2,207 2,910 3,000 2,950 3,000 534420 Equipment Leases 0 0 0 400 250 500 534500 Insurance 26,624 27,694 24,821 24,800 38,325 39,000 534610 R & M Buildings 6,676 21,882 3,581 10,446 7,000 13,565 534620 R & M-Vehicles 2,698 2,582 1,711 3,000 5,000 2,500 534625 R & M - Lighting 0 0 309 4,000 4,000 4,000 534630 R & M-Office Equipment 0 0 25 900 100 0 534635 R & M - Security Systems 0 0 0 2,000 2,000 1,500 534640 R & M-Operating Equipment 15,338 21,983 17,198 15,000 15,000 15,000 534681 R & M-Fencing 634 30,303 7,772 3,000 500 1,500 534685 R & M-Grounds Maintenance 2,307 2,563 1,973 3,000 2,800 2,000 534687 R & M-Runways and Taxiways 0 0 0 0 0 5,000 534700 Printing and Binding 139 0 118 250 250 1,000 534800 Promotional Activities 108 87 365 1,000 500 3,750 534825 Advertising Expenditures 0 0 0 10,800 10,800 10,750 534920 Legal Ads 294 0 284 0 0 0 - Continued – 178 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget 535200 Departmental Supplies 2,524 2,359 2,151 2,575 2,575 2,000 535205 Bank Charges 2,133 2,404 2,481 2,000 2,500 2,400 535210 Computer Supplies 69 748 1,560 1,900 2,000 650 535230 Small Tools and Equipment 1,675 178 4,063 2,000 1,500 1,500 535260 Gas and Oil 7,303 6,508 7,696 6,500 6,500 6,500 535270 Uniforms & Shoes 185 306 520 650 525 500 535275 Safety Equipment 0 0 0 250 50 500 535410 Dues and Memberships 330 429 330 600 500 1,000 535420 Books and Publications 0 0 0 100 0 0 535450 Training and Education 440 540 925 1,000 500 1,000 535710 Non-Ad Valorem Tax 13,769 13,911 13,911 13,900 14,147 14,000 TOTAL OPERATING EXPENSES:173,283 222,553 181,442 212,887 215,886 255,952 CAPITAL OUTLAY: 606200 Buildings 0 178,500 0 0 0 24,000 606300 IOTB 0 6,020 4,826 5,655 0 0 606310 IOTB - Fencing 0 12,000 0 0 0 8,000 606400 Vehicles and Equipment 2,078 45,916 22,514 1,185 1,185 0 TOTAL CAPITAL OUTLAY:2,078 242,436 27,340 6,840 1,185 32,000 NON-OPERATING EXPENSES 707246 Interest - DST Fund Advance 19,401 19,376 24,500 24,500 24,500 30,500 909101 Interfund Trfr to General Fund 0 0 10,000 25,000 25,000 40,000 TOTAL NON-OPERATING EXPENSES 19,401 19,376 34,500 49,500 49,500 70,500 TOTAL AIRPORT ADMINISTRATION 311,885 626,054 459,366 497,456 411,486 494,854 CAPITAL OUTLAY SCHEDULE AIRPORT - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2018/2019 2019/2020 2020/2021 2021/22 2022/23 TOTAL Taxiway C Construction 128,819$ -$ -$ -$ -$ 128,819$ Engineer & Construct Hangar - 225,000 225,000 -- 450,000 Construct Access Road West --- 100,000 - 100,000 128,819$ 225,000$ 225,000$ 100,000$ -$ 128,819$ AIRPORT - TO BE FUNDED BY AIRPORT FUND EXPENDITURES PER FISCAL YEAR Description 2018/2019 2019/2020 2020/2021 2021/22 2022/23 TOTAL Gate 3 Replacement 8,000$ -$ -$ -$ -$ 8,000$ Paint Airport Terminal 24,000 ---- 24,000 12' Mower - 17,000 Airport Tenant Signage - 8,000 --- 8,000 32,000$ 25,000$ -$ -$ -$ -$ 179 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUILDING DEPARTMENT The Building Department is an enterprise operation of the City. The major source of revenue is building permit fees. These have shown some growth over the past couple of years. Operating revenues are sufficient to cover necessary operation and maintenance expenses. Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Description Actual Actual Actual Budget Projected Budget Total Revenues and Transfers 717,270$ 815,300$ 786,994$ 690,844$ 832,444$ 840,868$ Total Expenses 691,195 1,059,427 915,153 621,356 656,128 791,070 Change in Unrestricted Reserves 26,075$ (244,127)$ (128,159)$ 69,488$ 176,316$ 49,798$ BUILDING DEPARTMENT REVENUE Code: 480010 Amended FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 17-18 FY 18-19 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 710,622$ 801,640$ 740,564$ 652,400$ 791,500$ 793,300$ 1,800$ Non-operating revenues 6,648 13,660 46,431 38,444 40,944 47,568 6,624 Total revenues and other sources 717,270$ 815,300$ 786,994$ 690,844$ 832,444$ 840,868$ 8,424$ Fiscal Year 2018-2019 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-2018 Projected Revenue:Difference 1,800$ 6,624$ 2. Non-operating revenues - Increase in Golf Course loan payment. The FiscalYear2018-2019adopted budget forthe Building Department fund revenue is $ 840,868. This compares to the 2017-2018 projected Building Department fund revenue of $ 832,444, an increase of $8,424 or 1.2%. 1. Operating revenue - Slight increase due to additional construction permits. 180 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Amended Number Description FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 OPERATING REVENUE Actual Actual Actual Budget Projected Budget 321050 Contractor License 13,133 12,083 12,275 13,000 12,400 13,000 321150 Contractor License - Penalties 3,635 2,661 2,895 2,500 2,600 2,600 322050 Building Permits 358,845 422,335 365,792 310,000 380,000 400,000 322055 Roofing Permits 42,148 55,634 65,737 60,000 90,000 67,000 322065 Alumimum Structure 21,450 20,875 23,350 22,000 17,000 20,000 322070 Shed Permits 5,925 6,525 8,475 7,500 9,000 8,600 322075 Reinspection Fees 12,670 24,000 14,280 12,500 24,000 20,000 322100 Land Clearing Permits 13,250 14,300 11,550 12,000 12,600 13,000 322200 Electrical Permits 29,999 32,457 30,095 28,500 29,000 30,000 322225 Plumbing Permits 28,564 27,485 25,449 23,000 34,000 32,000 322230 Pool Permits 18,225 15,945 18,645 18,000 19,000 19,500 322240 Solar Permits 4,575 3,900 4,054 4,000 4,500 4,500 322250 Mechanical Permits 60,597 70,928 69,333 52,000 63,000 65,000 322300 Fencing Permits 17,700 19,200 21,825 18,000 18,500 18,500 322500 Sign Permits 2,955 2,610 2,595 2,800 2,600 2,500 322600 Expired Permit Fee 15,300 7,800 8,400 8,500 10,000 9,000 329400 Plan Checking Fees 42,112 43,765 39,625 41,000 42,500 43,500 329410 Fire Plan Review Fee 0 0 0 0 2,500 6,000 341920 Cert. Copying/Record Research 776 757 908 600 800 800 347556 County Facility Admin Fee 12,288 11,879 10,415 12,000 12,000 12,000 359000 Other Fines and Forfeitures 6,475 6,502 4,866 4,500 5,500 5,800 TOTAL OPERATING REVENUE 710,622 801,640 740,564 652,400 791,500 793,300 OTHER NON-OPERATING REVENUE: 361100 Interest Income 2,114 1,380 3,797 1,200 5,200 5,000 361105 SBA Interest Earnings 2,535 3,852 5,704 3,000 1,800 2,000 364100 Sale of Fixed Assets 0 5,501 0 0 0 0 369400 Reimbursements 0 0 5,200 0 0 0 369900 Other Miscellaneous Revenue 1,998 2,927 2,186 2,500 2,200 2,200 381001 Transfer from General Fund 0 0 25,000 0 0 0 381410 Interfund Transfer from 410 GC 0 0 4,544 31,744 31,744 38,368 TOTAL OTHER NON-OPERATING REVENUE 6,648 13,660 46,431 38,444 40,944 47,568 TOTAL BUILDING DEPARTMENT REVENUES 717,270 815,300 786,994 690,844 832,444 840,868 USE OF UNRESTRICTED RESERVES 0 244,127 128,159 0 0 0 TOTAL BUILDING DEPARTMENT SOURCES 717,270 1,059,427 915,153 690,844 832,444 840,868 181 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUILDING DEPARTMENT The Building Department effectively and progressively promotes and provides professional plans review, permitting and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated through the intake of permit requests for building and land improvements. The permit application and plans are tracked through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The Building Department enforces all state and local codes that pertain to the construction industry including Fire Prevention and Protection. Contractor licensing, checks and administers the registration of licensed contractors who work in the City of Sebastian. Licensees are sent annual renewal notices. Returned renewal notices are processed and licensees are sent new registrations. Checks and administers business tax receipt requests for those who conduct business in the City of Sebastian. Busines s owners are sent annual renewal notices. Returned renewal notices are processed and new Business Tax Receipts are sent to business owners. FISCAL YEAR 2018 ACCOMPLISHMENTS  Maintain timeliness and delivery of permitting services with a turnaround time of 10 days or less for most permits. Provided continuing education to employees to meet minimum state licensing requirements. Customer service training is ongoing. An Ordinance to revise and modify Chapter 42 of the City Code of Ordinances, Fire Prevention and Protection, establishing a City Fire Marshal’s office, was approved by City Council. Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code violations. Continue to follow up on expired permits and open inspections. Continue to scan permits, business tax receipts and contractor licensing documents into laser-fiche for permanent record keeping. FISCAL YEAR 2019 GOALS AND OBJECTIVES Continue to maintain timeliness and delivery of permitting services with a turnaround time of 10 days or less for most reviews. Provide building and fire code related continuing education to satisfy minimum state licensing requirements. Provide ongoing customer service training Establish policies and procedures to effectively execute the duties and responsibilities of the newly established City Fire Marshal’s office. Challenges in installing a computer program to enhance customer service and provide on-line permit access under the current contract with Clear Village have thus far proven to be insurmountable. We may need to seek out better and cheaper alternatives. Continue to enforce state laws and city ordinances related to construction industry and unlicensed contractor activity. Continue to follow up on expired permits and inspections. Continue to scan completed permits, business tax receipts and contractor licensing documents into laserfiche for safe record keeping. 182 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2014/2015 2015/2016 2016/2017 2017/2018 2018/2019 Residential permits issued 220 268 196 210 230 Commercial permits issued 40 34 55 38 40 Other permits issued 3,262 3,612 3,718 4,300 4,500 Total number of inspections 10,916 14,313 13,223 17,200 17,400 Total number of reinspections 968 2,100 1,781 2,200 2,300 Number of Professional licenses processed 383 368 340 370 360 Expired permits processed 206 105 114 120 120 Business Tax Reciepts processed and issued 1156 932 1113 1200 1150 Building permits turn around time (working days)10 10 10 10 10 BUILDING DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 17/18 18/19 8.00% 8.00% 25.00% 25.00% 16.00% 16.00% 38.00% 38.00% 3.00% 3.00% 5.00% 5.00% 2.00% 3.00% 3.00% 2.00% 100.00% 100.00% Safety -Annual inspections on businesses as required by NFPA and following up on expired permits and unsafe structures. Records Retention - Scanning plans to laserfiche for permanent record keeping Contractor Licensing - Accepts contractor license application for registration and calculates fees. Review applicants for applicable insurance and workman's comp. coverages. Review letters of reciprocity. Process annual re-newal notices and issues new registrations. Check permit applications for properly licensed and insured contractors. Administration - The Director supervises the enforcement of all Florida Building Codes, including Sebastian City and Land Development Codes related to construction. Courtesy inspections are performed as needed. Reviews commercial plan review and projects that include Mechanical, Electrical or Plumbing details. Approval of all department expenditures and prepares the annual budget. Permitting - Accepts permit applications, calculates fees, issuance of permits, scheduling of inspections, closing out permits when completed, prepares certificates of occupancy for signature, and answers questions concerning building permits. Plan Review - Perfoms plan review of all permit applications and building plans for code approval, including structural, electrical, plumbing and mechanical. Also includes the review of all zoning on residential building applications. Answers code questions for builders and general public related to plan review. Building and Alteration Inspection - On-site inspections for commercial and residential, including structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer code questions for builders and general public related to inspections. Business Tax Receipts - Accepts applications for Business Tax Receipt from business owners. Reviews applications for acceptance. Verify professional licenses and ficitious/corporation names. Process annual re-newal notices and issues new Business Tax Reciepts. 183 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUILDING DEPARTMENT BUDGET SUMMARY Amended FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Projected Budget Difference Personal Services 428,466$ 428,764$ 454,375$ 503,260$ 526,092$ 659,256$ 133,164$ Operating Expenses 100,488 104,141 117,477 104,463 96,653 112,064 15,411$ Capital Outlay 29,368 65,736 -- 19,750 19,750 -$ Transfers 27,579 104,086 343,300 13,633 189,949 - (189,949)$ Contingency 26,075 -- 69,488 176,316 49,798 (126,518)$ Total 611,976$ 702,727$ 915,153$ 690,844$ 1,008,760$ 840,868$ (167,892)$ Fiscal Year 2018-19 Adopted Budget: Major Current Level Changes from Fiscal Year 2017-18 Projected Expenses Difference 133,164$ 15,411$ 3. Capital Outlays - No changes.-$ (189,949)$ The Fiscal Year 2018-2019 adopted budget for the Building Department, excluding budgeted contingency is $ 791,070. This compares to the projected FY 2017-2018 expenses of $ 832,444, an decrease of $ 41,373 or -6.7%. 1. Personal Services - Increase due to addition of two new positions and negotiated salary and insurance increases. 2. Operating Expenses - Increase due to full year costs of permit software. 4. Transfers - Decrease due to no transfers for projects projected for FY19. PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT Projected PAY Amended Expense Budget POSITION RANGE 16/17 17/18 17/18 18/19 17/18 18/19 Building Official 64,487 / 116,076 1.00 1.00 1.00 1.00 112,000$ 118,250$ Plans Examiner 48,439 / 87,190 1.00 1.00 1.00 1.00 73,000 76,000 Chief Building Inspector 47,028 / 84,651 1.00 1.00 1.00 1.00 67,000 69,250 Building Inspector I 35,730 / 64,314 0.00 0.50 1.00 2.00 44,000 100,000 Local Business Tax Specialist 29,052 / 52,293 1.00 1.00 1.00 1.00 60,250 63,000 Permitting Technician 29,052 / 52,293 1.00 1.00 1.00 1.00 30,250 32,500 Clerical Assistant I (Temp)$ 12.05/hr 0.00 0.00 0.00 0.50 -12,750 5.00 5.50 6.00 7.50 TOTAL SALARIES 386,500$ 471,750$ Overtime 3,500 2,500 FICA Taxes 29,875 36,317 Clothing Allowance 350 480 Deferred Compensation 35,100 41,535 Group Health Insurance Premium 47,700 69,555 Health Reimbursement Account 15,500 20,000 Worker's Comp Insurance 7,015 10,879 Additional Compensation 552 6,240 Total Personal Services 526,092$ 659,256$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE BUILDING DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2018/19 2019/20 2020/21 2021/22 2022/23 TO TAL Pick-Up Truck 19,750$ -$ -$ -$ -$ 19,750$ 19,750$ -$ -$ -$ -$ 19,750$ 184 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Amended Account FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 326,403 327,183 332,340 341,361 386,500 459,000 512XXX Early Retirement 511300 Temporary Salaries 0 0 4,600 31,200 0 12,750 511400 Overtime 1,381 3,099 8,993 2,500 3,500 2,500 512100 FICA Taxes 26,143 23,493 25,271 28,539 29,875 36,317 512215 Clothing Allowance 310 240 240 360 350 480 512225 Deferred Compensation 30,509 28,643 29,676 30,735 35,100 41,535 512301 Group Health Insurance Premium 23,264 24,556 25,394 44,008 47,700 69,555 512305 Dependant Health Ins Premium 7,088 8,717 13,264 0 0 0 512307 Health Reimbursement Account 5,553 6,262 8,178 14,000 15,500 20,000 512309 Employee Assistance Program 111 120 116 79 00 512400 Worker's Comp Insurance 7,596 6,355 6,139 9,926 7,015 10,879 512600 OPEB Accrued Expense 108 97 97 0 00 512700 Additional Compensation 0067 552 552 6,240 TOTAL PERSONAL SERVICES 428,466 428,764 454,375 503,260 526,092 659,256 OPERATING EXPENSES 533200 Audit Fees 862 0 760 948 948 1,554 533201 Administrative Services Provided by GF 62,158 68,374 65,000 43,000 43,000 45,150 533400 Other Contractual Services 9,203 4,694 7,250 4,000 2,500 7,000 534000 Travel and Per Diem 654 1,171 775 700 700 750 534101 Telephone 408 403 373 420 390 420 534105 Cellular Telephone 814 934 1,757 2,400 2,200 2,400 534110 Internet Services 1,511 1,403 1,918 2,705 2,705 2,710 534120 Postage 1,532 1,340 1,135 800 1,100 1,000 534310 Electric 3,197 3,054 3,049 3,000 3,075 3,200 534320 Water / Sewer 266 277 275 300 285 300 534420 Equipment Leases 0 1,449 1,429 1,500 1,405 1,405 534500 Insurance 5,018 6,948 6,743 7,000 7,250 7,300 534620 R & M-Vehicles 1,554 1,975 1,002 800 1,500 1,100 534630 R & M - Office Equipment 4,425 2,987 15,079 26,500 17,000 26,500 534910 Clerk of Court Filing Fees 27 0 63 50 120 60 534920 Legal Ads 231 0 0 0 00 535200 Departmental Supplies 1,191 1,593 1,610 1,150 1,300 1,200 535210 Computer Supplies 60 1,394 2,357 1,500 1,500 1,500 535230 Small Tools and Equipment 280 0 363 200 200 200 535260 Gas and Oil 3,459 3,208 3,426 3,500 4,600 4,600 535270 Uniforms and Shoes 275 287 574 365 350 365 535275 Safety Equpment 0 148 0 50 50 50 535410 Dues and Memberships 585 620 1,103 775 775 1,100 535420 Books and Publications 1,431 524 271 1,600 2,400 600 535450 Training and Education 1,348 1,359 1,167 1,200 1,300 1,600 TOTAL OPERATING EXPENSES 100,488 104,141 117,477 104,463 96,653 112,064 CAPITAL OUTLAY 606100 Land 10,376 0 0 0 0 0 606400 Vehicles and Equipment 18,993 65,736 0 0 19,750 19,750 TOTAL CAPITAL OUTLAY 29,368 65,736 0 0 19,750 19,750 NON-OPERATING EXPENSES 132947 Advance to GC Fund 0 356,700 343,300 0 0 0 909101 Transfer to General Fund 105,294 104,086 0 0 0 0 909131 Transfer to Fund 310 27,579 0 0 13,633 13,633 0 909901 Contingency 26,075 0 0 69,488 176,316 49,798 TOTAL NON-OPERATING EXPENSES 158,948 460,786 343,300 83,121 189,949 49,798 TOTAL BUILDING DEPARTMENT 717,270 1,059,427 915,153 690,844 832,444 840,868 185 This Page Intentionally Left Blank 186 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2024 CAPITAL IMPROVEMENT PROGRAM 187 List of Projects FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals General Government Plans Scanner 15,000 -----15,000 Computer Upgrades 30,000 80,000 60,000 60,000 60,000 60,000 350,000 Network Infrastructure Upgrades -45,000 10,000 10,000 10,000 10,000 85,000 Police Server UPS -15,000 ----15,000 Community Development Street Signage 50,000 50,000 ----100,000 Indian River Drive 100,000 -----100,000 Tree Protection Plan 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Police Department Police Vehicles 345,000 350,000 355,000 360,000 365,000 370,000 2,145,000 Police Operations Equipment 21,000 12,000 12,000 9,000 --54,000 Radar Signs/Speed Trailers 15,000 30,000 ----45,000 Investigative Equipment 28,000 10,000 ----38,000 Crime Report Analysis Software -10,000 ----10,000 Radio System Upgrades 64,000 135,000 58,000 ---257,000 Evidence Building Fixtures 50,000 20,000 20,000 ---90,000 911 Technology Upgrades -200,000 ----200,000 Public Facilities Department Street Repaving/Reconstruction 401,100 430,100 412,500 427,460 429,550 462,000 2,562,710 CavCorp Parking Lot 50,000 -----50,000 Working Waterfront Parking Lot 500,000 -----500,000 Roads Division Equipment 3,200 -----3,200 Roads Division Vehicles 66,000 -----66,000 Roads Division Heavy Equipment 50,000 75,000 -74,000 --199,000 Public Facilities Compound 1,670,870 3,331,244 1,574,000 50,000 50,000 -6,676,114 Parks Division Mowers 26,000 39,000 ----65,000 Parks Division Vehicles 38,000 -34,000 34,000 --106,000 Schumann Tennis Courts 36,000 -----36,000 Park Amenities 213,000 172,000 ----385,000 Bark Park Shade Structure 10,000 -----10,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 120,000 All-Inclusive Playground 40,000 -----40,000 Park Signage 100,000 -----100,000 Fleet Division Equipment 7,000 36,000 ----43,000 Four Post Hydraulic Lift 15,000 -----15,000 Cemetery Division Vehicle 36,000 -----36,000 Facilities Maintenance Equipment 28,500 -----28,500 Stormwater Department Stonecrop Drainage 1,186,137 -----1,186,137 Seawall Repair or Replacement --2,000,000 2,000,000 2,000,000 2,000,000 8,000,000 Other Stormwater Improvements 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Stormwater Heavy Equipment --340,000 -145,000 -485,000 Stormwater Equipment 23,800 --20,000 45,000 -88,800 Stormwater Vehicles -114,000 --35,000 35,000 184,000 Golf Course Golf Course Equipment -4,195 2,495 2,295 --8,985 Airport Airport Tenant Signage -8,000 ----8,000 Paint Airport Terminal 24,000 -----24,000 Taxiways "C" Construction 2,391,136 -----2,391,136 Construct Access Road West ---2,000,000 --2,000,000 Engineer and Construct Hangar -1,125,000 1,125,000 ---2,250,000 Airport Gate 3 8,000 -----8,000 Airport Equipment -17,000 ----17,000 Building Building Department Vehicles 19,750 -----19,750 Totals 8,191,493$ 6,838,539$6,532,995$5,576,755$3,669,550$3,467,000$34,276,332$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2024 SUMMARY OF CAPITAL PURCHASES AND IMPROVEMENTS 188 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Total Grouped by Department General Government 45,000$ 140,000$ 70,000$ 70,000$ 70,000$ 70,000$ 465,000$ Police Department 523,000 767,000 445,000 369,000 365,000 370,000 2,839,000 Community Development 160,000 60,000 10,000 10,000 10,000 10,000 260,000 Public Facilities Department: Street Reconstruction/Paving 401,100 430,100 412,500 427,460 429,550 462,000 2,562,710 Road Operation/Maintenance 669,200 75,000 -74,000 --818,200 Public Facilities Compound 1,670,870 3,331,244 1,574,000 50,000 50,000 -6,676,114 Parks & Recreation 483,000 231,000 54,000 54,000 20,000 20,000 862,000 Fleet Management 22,000 36,000 ----58,000 Cemetery 36,000 -----36,000 Facilities Maintenance 28,500 -----28,500 Stormwater 1,709,937 614,000 2,840,000 2,520,000 2,725,000 2,535,000 12,943,937 Golf Course -4,195 2,495 2,295 --8,985 Airport 2,423,136 1,150,000 1,125,000 2,000,000 --6,698,136 Building 19,750 -----19,750 Total by Departments 8,191,493$ 6,838,539$ 6,532,995$ 5,576,755$ 3,669,550$ 3,467,000$ 34,276,332$ Grouped by Function General Government 269,500$ 200,000$ 80,000$ 80,000$ 80,000$ 80,000$ 789,500$ Public Safety 542,750 767,000 445,000 369,000 365,000 370,000 2,858,750 Transportation 5,186,306 5,022,344 3,111,500 2,551,460 479,550 462,000 16,813,160 Parks & Recreation 483,000 235,195 56,495 56,295 20,000 20,000 870,985 Physical Environment 1,709,937 614,000 2,840,000 2,520,000 2,725,000 2,535,000 12,943,937 Total by Functions 8,191,493$ 6,838,539$ 6,532,995$ 5,576,755$ 3,669,550$ 3,467,000$ 34,276,332$ Grouped by Funding Source General Fund 301,500$ 107,000$ 46,000$ 43,000$ -$ -$ 497,500$ DST 2,965,223 4,506,244 3,302,000 1,654,000 1,485,000 1,440,000 15,352,467 LOGT 504,300 430,100 412,500 427,460 429,550 462,000 2,665,910 Recreation Impact Fees 383,000 192,000 20,000 20,000 20,000 20,000 655,000 Riverfront CRA 60,000 60,000 10,000 10,000 10,000 10,000 160,000 Stormwater Fund 523,800 364,000 590,000 270,000 475,000 285,000 2,507,800 Golf Course -4,195 2,495 2,295 --8,985 Airport 32,000 25,000 ----57,000 Building Fund 19,750 -----19,750 Grants/Loans 3,401,920 1,150,000 2,150,000 3,150,000 1,250,000 1,250,000 12,351,920 Total Funding Sources 8,191,493$ 6,838,539$ 6,532,995$ 5,576,755$ 3,669,550$ 3,467,000$ 34,276,332$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2024 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS 189 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2018/2019 General Government Plans Scanner 15,000 15,000 Computer Upgrades 30,000 30,000 Community Development Street Signage 50,000 50,000 Indian River Drive 100,000 100,000 Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 345,000 345,000 Police Operations Equipment 21,000 21,000 Radar Signs/Speed Trailers 15,000 15,000 Investigative Equipment 28,000 28,000 Radio System Upgrades 64,000 64,000 Evidence Building Fixtures 50,000 50,000 Public Facilities Department Street Repaving/Reconstruction 401,100 401,100 CavCorp Parking Lot 50,000 50,000 Working Waterfront Parking Lot 250,000 250,000 500,000 Roads Division Equipment 3,200 3,200 Roads Division Vehicles 66,000 66,000 Roads Division Heavy Equipment 50,000 50,000 Public Facilities Compound 1,670,870 1,670,870 Parks Division Mowers 26,000 26,000 Parks Division Vehicles 38,000 38,000 Schumann Tennis Courts 36,000 36,000 Park Amenities 213,000 213,000 Bark Park Shade Structure 10,000 10,000 Park Improvements 20,000 20,000 All-Inclusive Playground 40,000 40,000 Park Signage 100,000 100,000 Fleet Division Equipment 7,000 7,000 Four Post Hydraulic Lift 15,000 15,000 Cemetery Division Vehicle 36,000 36,000 Facilities Maintenance Equipment 28,500 28,500 Stormwater Other Stormwater Improvements 500,000 500,000 Stonecrop Drainage 296,534 889,603 1,186,137 Stormwater Equipment 23,800 23,800 Airport Airport Gate 3 8,000 8,000 Paint Airport Terminal 24,000 24,000 Taxiways "C" Construction 128,819 2,262,317 2,391,136 Building Building Department Vehicles 19,750 19,750 Total FY 2018/2019 301,500$ 504,300$ 2,965,223$60,000$ 383,000$ 523,800$ 3,401,920$ -$ 32,000$19,750$8,191,493$ 190 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Course Fund Building Total FISCAL YEAR 2019/2020 General Government Computer Upgrades 80,000 80,000 Network Infrastructure Upgrades 45,000 45,000 Police Server UPS 15,000 15,000 Community Development Street Signage 50,000 50,000 Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 350,000 350,000 Police Operations Equipment 12,000 12,000 Radar Signs/Speed Trailers 30,000 30,000 Investigative Equipment 10,000 10,000 Crime Report Analysis Software 10,000 10,000 Radio System Upgrades 135,000 135,000 Evidence Building Fixtures 20,000 20,000 911 Technology Upgrades 200,000 200,000 Public Facilities Department Street Repaving/Reconstruction 430,100 430,100 Roads Division Heavy Equipment 75,000 75,000 Public Facilities Compound 3,331,244 3,331,244 Parks Division Mowers 39,000 39,000 Park Amenities 172,000 172,000 Park Improvements 20,000 20,000 Fleet Division Equipment 36,000 36,000 Stormwater Other Stormwater Improvements 250,000 250,000 500,000 Stormwater Vehicles 114,000 114,000 Golf Course Golf Course Equipment 4,195 4,195 Airport Airport Tenant Signage 8,000 8,000 Engineer and Construct Hangar 225,000 900,000 1,125,000 Airport Equipment 17,000 17,000 Total FY 2019/2020 107,000$ 430,100$ 4,506,244$ 60,000$ 192,000$ 364,000$ 1,150,000$ 4,195$ 25,000$ -$ 6,838,539$ 191 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2020/2021 General Government Computer Upgrades 60,000 60,000 Network Infrastructure Upgrades 10,000 10,000 Community Development Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 355,000 355,000 Police Operations Equipment 12,000 12,000 Radio System Upgrades 58,000 58,000 Evidence Building Fixtures 20,000 20,000 Public Facilities Department Street Repaving/Reconstruction 412,500 412,500 Public Facilities Compound 1,574,000 1,574,000 Parks Division Vehicles 34,000 34,000 Park Improvements 20,000 20,000 Stormwater Seawall Repair or Replacement 1,000,000 1,000,000 2,000,000 Other Stormwater Improvements 250,000 250,000 500,000 Stormwater Heavy Equipment 340,000 340,000 Golf Course Golf Course Equipment 2,495 2,495 Airport Engineer and Construct Hangar 225,000 900,000 1,125,000 46,000$ 412,500$ 3,302,000$ 10,000$ 20,000$ 590,000$ 2,150,000$ 2,495$ -$ -$ 6,532,995$ 192 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2021/2022 General Government Computer Upgrades 60,000 60,000 Network Infrastructure Upgrades 10,000 10,000 Community Development Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 360,000 360,000 Police Operations Equipment 9,000 9,000 Public Facilities Department Street Repaving/Reconstruction 427,460 427,460 Roads Division Heavy Equipment 74,000 74,000 Public Facilities Compound 50,000 50,000 Parks Division Vehicles 34,000 34,000 Park Improvements 20,000 20,000 Stormwater Seawall Repair or Replacement 1,000,000 1,000,000 2,000,000 Other Stormwater Improvements 250,000 250,000 500,000 Stormwater Equipment 20,000 20,000 Golf Course Golf Course Equipment 2,295 2,295 Airport Construct Access Road West 100,000 1,900,000 2,000,000 Total FY 2021/2022 43,000$ 427,460$ 1,654,000$ 10,000$ 20,000$ 270,000$ 3,150,000$ 2,295$ -$ -$ 5,576,755$ 193 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2022/2023 General Government Computer Upgrades 60,000 60,000 Network Infrastructure Upgrades 10,000 10,000 Community Development Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 365,000 365,000 Public Facilities Department Street Repaving/Reconstruction 429,550 429,550 Public Facilities Compound 50,000 50,000 Park Improvements 20,000 20,000 Stormwater Seawall Repair or Replacement 1,000,000 1,000,000 2,000,000 Other Stormwater Improvements 250,000 250,000 500,000 Stormwater Heavy Equipment 145,000 145,000 Stormwater Equipment 45,000 45,000 Stormwater Vehicles 35,000 35,000 Total FY 2022/2023 -$ 429,550$ 1,485,000$ 10,000$ 20,000$ 475,000$ 1,250,000$ -$ -$ -$ 3,669,550$ 194 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-24 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Airport Fund Gas Tax DST Agency Fees Fund Bank Note Fund Fund Building Total FISCAL YEAR 2023/2024 General Government Computer Upgrades 60,000 60,000 Network Infrastructure Upgrades 10,000 10,000 Community Development Tree Protection Plan 10,000 10,000 Police Department Police Vehicles 370,000 370,000 Public Facilities Department Street Repaving/Reconstruction 462,000 462,000 Park Improvements 20,000 20,000 Stormwater Seawall Repair or Replacement 1,000,000 1,000,000 2,000,000 Other Stormwater Improvements 250,000 250,000 500,000 Stormwater Vehicles 35,000 35,000 Total FY 2023/2024 -$ 462,000$ 1,440,000$ 10,000$ 20,000$ 285,000$ 1,250,000$ -$ -$ -$ 3,467,000$ Grand Total 497,500$ 2,665,910$15,352,467$160,000$ 655,000$ 2,507,800$ 12,351,920$ 8,985$ 57,000$ 19,750$ 34,276,332$ 195 GENERAL GOVERNMENT Project Name:Plans Scanner Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ -$ -$ -$ -$ -$ 15,000$ Operating Impact (Savings): -$ (2,700)$ (600)$ 1,500$ 3,300$ 4,500$ 6,000$ Project Name:Computer Upgrades Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 30,000$ 80,000$ 60,000$ 60,000$ 60,000$ 60,000$ 350,000$ Operating Impact (Savings): -$ (5,400)$ (15,600)$ (11,000)$ 1,400$ 19,400$ (11,200)$ Project Name:Network Infrastructure Upgrades Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 45,000$ 10,000$ 10,000$ 10,000$ 10,000$ 85,000$ Operating Impact (Savings): -$ -$ (8,100)$ (3,600)$ 2,300$ 8,700$ -$ Project Name:Police Server UPS Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 15,000$ -$ -$ -$ -$ 15,000$ Operating Impact (Savings): -$ -$ (2,700)$ (600)$ 1,500$ 3,300$ 1,500$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2024 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM This equipment would avoid waiting to use the Building Department's scanner and allow the City Clerk's office to assist with scanning older dcuments when time is available.It would also be a back-up if the Building Department's scanner was out-of-service for any reason. Update City Hall, Police Department and Airport connections. General Fund Provide a scanner for the City Clerk's Office. Discretionary Sales Tax This helps in staying up-to-date with technology and covers implementation of new software releases. A City- wide replacement of all desktops and laptops was done in July 2014.It is anticipated that a complete change out of these computers should be completed every five years to keep up-to-date with technology and maintain reliability and performance.To reduce the magnitude of such an effort, beginning this year we will begin phasing in the later models. Upgrades are needed to support faster speeds.New Airport security camera system demands will push the connections to the point of saturation. Projects will include failure protections and disaster recovery. Discretionary Sales Tax Replace Police Server Room UPS. Computer equipment and software upgrades and phased replacement of all desktop and laptop employee computers. Discretionary Sales Tax The Police Department's uninteruptable power supply needs to be replaced with enough capacity to handle the demands of this room's activities. 196 PUBLIC SAFETY Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 345,000$ 350,000$ 355,000$ 360,000$ 365,000$ 370,000$ 2,145,000$ Operating Impact: -$ (75,900)$ (118,400)$ (127,000)$ (101,200)$ (61,200)$ (483,700)$ Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 21,000$ 12,000$ 12,000$ 9,000$ -$ -$ 54,000$ Operating Impact: -$ (4,620)$ (5,160)$ (4,500)$ (1,980)$ 2,160$ (14,100)$ Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ 30,000$ -$ -$ -$ -$ 45,000$ Operating Impact: -$ (3,300)$ (8,400)$ (3,900)$ 600$ 4,200$ (10,800)$ Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 28,000$ 10,000$ -$ -$ -$ -$ 38,000$ Operating Impact: -$ (6,160)$ (5,560)$ (1,760)$ 2,040$ 4,160$ (7,280)$ FISCAL YEAR 2019-2024 Replacement of higher mileage vehicles and associated vehicle equipment, including body cameras. CITY OF SEBASTIAN, FLORIDA Police Operations Equipment CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 18/19 17K Situational Awareness System, 6K 2 way remote speaker/microphone, 5K CVSA Machine. 19/20 10K Early Warning System. These units will be used for traffic enforcement. Radar Signs/Speed Trailers Discretionary Sales Tax 18/19 15K Pole Mounted Radar Signs. 19/20 30K 2 Speed Trailers. Investigative Equipment General Fund General Fund Replacement of necessary personal equipment for Police Officers, except for hand held radio upgrades. Police Vehicles Discretionary Sales Tax 18/19 345K 6 vehicles w/equipment. 19/20 350K 6 vehicles w/equipment. 20/21 355K 6 vehicles w/equipment. 21/22 360K 6 vehicles w/equipment. 22/23 365K 6 vehicles w/equipment. 23/24 370K 6 vehicles w/equipment. 18/19 8K 10 rifles, 5K 4 T-3 Batteries, 6K 5 Tasers, 2K Eticket Printers. 19/20 4K 5 rifles, 6K 5 Tasers, 2K Eticket Printers. 20/21 4K 5 rifles, 6K 5 Tasers, 2K Eticket Printers. 21/22 5K T-3 Batteries, 4K Eticket Printers. To add new technology to enhance analusis procedures and improve on the preparation of evidence. 197 PUBLIC SAFETY (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 10,000$ -$ -$ -$ -$ 10,000$ Operating Impact: -$ -$ (1,800)$ (400)$ 1,000$ 2,200$ 1,000$ Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 64,000$ 135,000$ 58,000$ -$ -$ -$ 257,000$ Operating Impact: -$ (14,080)$ (37,380)$ (30,240)$ (4,540)$ 17,320$ (68,920)$ Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 20,000$ 20,000$ -$ -$ -$ 90,000$ Operating Impact: -$ (13,500)$ (15,900)$ (17,100)$ (11,700)$ (6,300)$ (64,500)$ Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 200,000$ -$ -$ -$ -$ 200,000$ Operating Impact: -$ -$ (54,000)$ (42,000)$ (30,000)$ (18,000)$ (144,000)$ Radio System Upgrades 911 Technology Upgrades Discretionary Sales Tax Replacement of the technology that will be required for the 911 system. Discretionary Sales Tax 19/20 10K Crime report analysis software. CITY OF SEBASTIAN, FLORIDA General Fund FISCAL YEAR 2019-2024 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 18/19 58K 20 Hand-held radios for Officers, 6K 2 Hand-helds for Dispatch. 19-20 58K 20 Hand-helds for Officers, 50K Radio Console for new system, 7K EOC Hand-helds, 20K 3 Backup Hand-helds. 20/21 58K 20 Hand-helds. Upgrades of technology associated with Radio System Upgrades. Crime Report Analysis Software Due to 2020 deadline, these are radio replacements for Police Officers and Dispatch personnel, plus back-up radios and a radio console for the new system. 18/19 50K Shelving. 19/20 20K Equipment. 20/21 20K Equipment. This is technology software that can assist with analysis of crime reports. Evidence Building Fixtures Additonal costs provided for growth and improved utilization of evidence storage. Discretionary Sales Tax 198 COMMUNITY DEVELOPMENT DEPARTMENT Project Name:Street Signage Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 50,000$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (11,000)$ (17,000)$ (7,000)$ 3,000$ 10,000$ (22,000)$ Project Name:Tree Protection Plan Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 60,000$ Operating Impact (Savings): -$ (1,700)$ (3,000)$ (3,900)$ (4,400)$ (4,500)$ (17,500)$ Project Name:Indian River Drive Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 100,000$ -$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (38,000)$ (35,000)$ (32,000)$ (29,000)$ (26,000)$ (160,000)$ PUBLIC FACILITIES DEPARTMENT Project Name:Street Repaving/Reconstruction Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 401,100$ 430,100$ 412,500$ 427,460$ 429,550$ 462,000$ 2,562,710$ Operating Impact (Savings): -$ (68,187)$ (125,260)$ (162,137)$ (185,057)$ (191,234)$ (731,876)$ Local Option Gas Tax CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Purchase and install decorative street and directional signage. Most street signs, stop signs and directional signage post and frames would be replaced with materials of similar design to the wayfinding signage. Concerns have been expressed regarding the tree canopy at Riverview Park. A landscape maintenance plan is being developed, including measures to provide additional training to ensure the existing trees are properly maintained. These funds will provide for planting of new trees. Make improvements to the Indian River Drive corridor. FISCAL YEAR 2019-2024 Riverfront Community Redevelopment Agency Provide for tree plantings that will ensure a future tree canopy at Riverview Park. CITY OF SEBASTIAN, FLORIDA Riverfront Community Redevelopment Agency Improvements would be implemented to include crosswalks, signage, and offsite parking. These improvements were not included in the resurfacing project but are needed to meet ADA compliance for pedestrian safety and provide context design and safety elements to this priority corridor. Necessary to keep streets in good condition. Repaving reduces pot-hole repairs and claims for damages. Timely repaving can avoid a more costly reconstruction. Local Option Gas Tax Resurfacing of roadways. 199 PUBLIC FACILITIES DEPARTMENT (CONTINUED) Project Name:CavCorp Parking Lot Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ -$ -$ -$ -$ -$ 50,000$ Operating Impact (Savings): -$ (8,500)$ (6,500)$ (4,500)$ (2,500)$ (500)$ (22,500)$ Project Name:Working Waterfront Parking Lot Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 500,000$ -$ -$ -$ -$ -$ 500,000$ Operating Impact (Savings): -$ (85,000)$ (65,000)$ (45,000)$ (25,000)$ (5,000)$ (225,000)$ Project Name:Roads Division Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 3,200$ -$ -$ -$ -$ -$ 3,200$ Operating Impact (Savings): -$ (864)$ (672)$ (480)$ (288)$ (96)$ (2,400)$ Project Name:Roads Division Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 66,000$ -$ -$ -$ -$ -$ 66,000$ Operating Impact (Savings): -$ (14,520)$ (7,920)$ (1,320)$ 5,280$ 7,920$ (10,560)$ Project Name:Roads Division Heavy Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 50,000$ 75,000$ -$ 74,000$ -$ -$ 199,000$ Operating Impact (Savings): -$ (13,500)$ (30,750)$ (23,250)$ (35,730)$ (23,790)$ (127,020)$ Discretionary Sales Tax 18-19 50K Brush Dump Truck. 19-20 75K Tractor with Long Arm Mower. 21-22 74K Skid Steer. 18-19 36K 3/4 Ton Crew-Cab Pickup,30K Director's Pick-Up. Discretionary Sales Tax - 50% FIND Grant -50% CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM FISCAL YEAR 2019-2024 The Brush Dump Truck replaces one with similar capacity and will have containment sides to collect brush and chips. The Tractor is used to clear rights-of-way. The Skid Steer will be a tracked unit and replace a wheeled unit that has mechanical issues. CITY OF SEBASTIAN, FLORIDA This will improve the Working Waterfront by construction of a parking lot. Construction includes drainage, landscaping and signage. The City's matching is from discretionary sales taxes for $250,000. 18/19 3.2K Concrete Dust Vacuum. Construct Working Waterfront Parking Lot. Local Option Gas Tax General Fund Discretionary Sales Tax Application of Second Coat of Asphalt. This completes the project that applied on one coat of asphalt. Includes necessary striping and signage. The concrete dust vacuum is used with the sidewalk concrete grinder purchased in FY17-18 and keeps the work area clean and allowing safer breathing by the workers. The 3/4 Ton Pickup replaces a Pickup that was moved to the Stormwater Department. 200 PUBLIC FACILITIES DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 1,670,870$ 3,331,244$ 1,574,000$ 50,000$ 50,000$ -$ 6,676,114$ Operating Impact: -$ (150,378)$ (429,126)$ (501,535)$ (406,341)$ 438,414$ (1,048,965)$ Project Name:Parks Division Mowers Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 26,000$ 39,000$ -$ -$ -$ -$ 65,000$ Operating Impact (Savings): -$ (4,680)$ (8,060)$ 1,040$ 9,620$ 16,380$ 14,300$ Project Name:Parks Division Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 38,000$ -$ 34,000$ 34,000$ -$ -$ 106,000$ Operating Impact (Savings): -$ (8,360)$ (4,560)$ (8,240)$ (8,520)$ (200)$ (29,880)$ Project Name:Schumann Tennis Courts Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 36,000$ -$ -$ -$ -$ -$ 36,000$ Operating Impact (Savings): -$ (2,600)$ (5,460)$ (2,860)$ (780)$ -$ (11,700)$ Resurface the Schumann Park Tennis Courts.General Fund 18/19 38K 1 Ton Crew Cab Pickup. 20/21 34K 1/2 Ton Extended Cab Pickup. 21/22 34K 1/2 Ton Extended Cab Pickup. These are scheduled replacements of the mowers used in the Parks Division. These six tennis courts were last resurfaced in 2009.They are highly utilized by both tennis players and pickle ball players on a daily basis and are in need of resurfacing. General Fund Complete design and construct new City Garage and Public Works Compound to be located at the Sebastian Municipal Airport. The 1 Ton Crew Cab Pickup will be used to pull a mower trailer and transport crews to worksites. The others are scheduled replacements due to age and expected maintenance expenditures. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2024 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Public Facilities Compound Discretionary Sales Tax. General Fund The Garage and Public Works Compound is reaching its capacity to park and service vehicles and equipment and is on commercially valuable property. Relocating will provide for growth and allow the sale of the existing property. Airport benefits by rent on the land used by the Garage. 18/19 26K to Replace Mowers P-370-2010 and P-330-2010. 19/20 39K for 3 Mowers. 201 PUBLIC FACILITIES DEPARTMENT (CONTINUED) Project Name:Park Amenities Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 213,000$ 172,000$ -$ -$ -$ -$ 385,000$ Operating Impact (Savings): -$ (59,640)$ (103,540)$ (95,840)$ (88,140)$ (80,440)$ (427,600)$ Project Name:Bark Park Shade Structure Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 10,000$ -$ -$ -$ -$ -$ 10,000$ Operating Impact (Savings): -$ (1,800)$ (400)$ 1,000$ 2,200$ 3,000$ 4,000$ Project Name:Park Improvements Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 120,000$ Operating Impact (Savings): -$ (5,600)$ (10,800)$ (15,600)$ (20,000)$ (24,000)$ (76,000)$ Project Name:All-Inclusive Playground Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 40,000$ -$ -$ -$ -$ -$ 40,000$ Operating Impact (Savings): -$ (11,200)$ (10,400)$ (9,600)$ (8,800)$ (8,000)$ (48,000)$ Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 100,000$ -$ -$ -$ -$ -$ 100,000$ Operating Impact (Savings): -$ (22,000)$ (12,000)$ (2,000)$ 8,000$ 12,000$ (16,000)$ FISCAL YEAR 2019-2024 The Bark Park lacks adequate shade. A shade pavilion will provide relief from the sun and summer heat. Provide a shaded sitting area at the Bark Park. Recreation Impact Fees CITY OF SEBASTIAN, FLORIDA This was scheduled in FY 17-18 for $80,000 but deferred.To better address the needs of children with disabilities, particularly those with wheelchairs,it is advisable to increase the amount allocated to include a pour-in-place surface. Recreation Impact Fees Establish a Uniform and Consistent theme for Park Signage.Recreation Impact Fees The Parks Map which delineates the 4 Recreational Impact Fee Zones is outdated and needs to be upgraded with geographic information system mapping technology. A signage study should also be undertaken to establish park signage standards,so signs are updated in a uniform and consistently-themed manner. This addresses one of the goals of the latest Park Element of the Comprehensive Plan. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM This sets aside funding for previously designated amenities that are being reevaluated. Staff wants to be assured these monies will best serve the residents. Park Signage Provide additional amenities. Recreation Impact Fees Additional funding for a pour-in-place surface. Recreation Impact Fees As needed improvements to Parks. These allocations will provide funds on an annual basis toward addressing improvements that were not budgeted but are brought to light by the public or the Parks and Recreation Advisory Committee. $5,000 will be apportioned to each Zone, so that concerns can be addressed without delay. 202 PUBLIC FACILITIES DEPARTMENT (CONTINUED) Project Name:Fleet Division Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 7,000$ 36,000$ -$ -$ -$ -$ 43,000$ Operating Impact (Savings): -$ (1,890)$ (11,190)$ (8,610)$ (6,030)$ (3,450)$ (31,170)$ Project Name:Four Post Hydraulic Lift Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 15,000$ -$ -$ -$ -$ -$ 15,000$ Operating Impact (Savings): -$ (4,050)$ (3,150)$ (2,250)$ (1,350)$ (450)$ (11,250)$ Project Name:Cemetery Division Vehicle Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 36,000$ -$ -$ -$ -$ -$ 36,000$ Operating Impact (Savings): -$ (7,920)$ (4,320)$ (720)$ 2,880$ 4,320$ (29,880)$ Project Name:Facilities Maintenance Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 28,500$ -$ -$ -$ -$ -$ 28,500$ Operating Impact (Savings): -$ (7,695)$ (5,985)$ (4,275)$ (2,565)$ (855)$ (21,375)$ CITY OF SEBASTIAN, FLORIDA The existing medium duty lift is not rated to lift the weight of many City vehicles. Discretionary Sales Tax General Fund Purchase Four Post Hydraulic Lift. A diagnostic scanner would allow diagnostics on modern, computer controlled vehicles. The 1 ton Pickup will replace another vehicle nearing the end of is useful service life. 18/19 7K Automotive Diagnostic Scanner. 19/20 36K 1 Ton Pickup. General Fund A heavier truck is needed for the trailer used to move grave dirt. The replaced vehicle will be transferred to the Parks Division. 18/19 36K 1 Ton 4WD Pickup.General Fund The Air Conditioning Recovery Unit will allow the servicing of air conditioning issues, rather than having this done by vendors. The generator will be used to power MIS equipment and relieve the Police generator from those electrical loads. The City Hall Air Conditioning Unit #1 will have the refrigerant lines replaced and convert the refrigerant used from R22 to R410A. 18/19 4.5K Air Conditioning Recovery Unit; 10K 22KW Generator; 14K City Hall Air Conditioner. FISCAL YEAR 2019-2024 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 203 STORMWATER UTILITY Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 1,186,137$ -$ -$ -$ -$ 1,186,137$ Operating Impact (Savings): -$ (462,593)$ (462,593)$ (450,732)$ (450,732)$ (438,871)$ (2,265,522)$ Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ -$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 8,000,000$ Operating Impact (Savings): -$ -$ -$ (780,000)$ (1,560,000)$ (2,320,000)$ (4,660,000)$ Project Name:Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 3,000,000$ Operating Impact (Savings): -$ (195,000)$ (390,000)$ (580,000)$ (770,000)$ (955,000)$ (2,890,000)$ Project Name:Stormwater Heavy Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ -$ 340,000$ -$ 145,000$ -$ 485,000$ Operating Impact (Savings): -$ -$ -$ (91,800)$ (71,400)$ (90,150)$ (253,350)$ Discretionary Sales Tax Other Stormwater Improvements Stormwater Fund for 1st Year, Then 50% Grants With 50% Match by Stormwater Fund Utilize a substantial portion of the recently approved Stormwater Fee increase toward major improvements, supplemented by Grants. Seawall Repair or Replacement This project would address the repair or replacement of seawall structures. The total cost is projected to exceed $16 million dollars. Financing over 30 years would result in repayments of principal and interest of about double that amount. Over 15 years may be about one-and-one-half that. One option is to set aside sizable amounts each year, such that perhaps a portion of the project could be initiated. There may also be grant funds available, so this is being assumed for one-half the allocated amounts. Scheduled replacements including a Transport Truck, 8 yd Brush Truck and 35 Ton Lowbed Trailer that will all be over 15 years old when replaced, plus a 2011 Track Excavator. Make Improvements to Stonecrop Drainage Area. This would earmark funds that may be required after reevaluating priority areas and developing systematic plans to most effectively resolve some of the drainage issues. 20/21 145K Transport Truck, 125K Brush Truck, 70K Lowbed Trailer. 22/23 145K 2011 Track Excavator. Stormwater Fund CITY OF SEBASTIAN, FLORIDA Stonecrop Drainage FISCAL YEAR 2019-2024 Due to erosion of the side slopes, this ditch is difficult to maintain and therefore the system needs to be improved. The system drains the entire central section of the City and therefore critical to maintain flow to avoid any flooding. Funds were allocated in FY17-18 assuming a 25%FEMA Hazard Mitigation grant matching requirement of $187,500. That project total was estimated to be $750,000 to install dual 60"pipes. The cost was updated to be $1,186,137, which would require a 25%grant match of $296,534. Other possible solutions are currently being considered,so the $750,000 appropriation is being cancelled and the amount of $296,534 is being allocated from Discretionary Sales Taxes in FY18-19. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Repair or Replace Elkcam/George/Schumann Seawalls.50% Grant Funds 50% Discretionary Sales Tax 204 STORMWATER UTILITY (CONTINUED) Project Name:Stormwater Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 23,800$ -$ -$ 20,000$ 45,000$ -$ 88,800$ Operating Impact (Savings): -$ (6,426)$ (4,998)$ (3,570)$ (7,542)$ (17,064)$ (39,600)$ Project Name:Stormwater Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 114,000$ -$ -$ 35,000$ 35,000$ 184,000$ Operating Impact (Savings): -$ -$ (25,080)$ (13,680)$ (2,280)$ 1,420$ (39,620)$ GOLF COURSE FUND Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 4,195$ 2,495$ 2,295$ -$ -$ 8,985$ Operating Impact: -$ -$ (1,133)$ (1,555)$ (1,773)$ (1,234)$ (5,694)$ AIRPORT FUND Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 8,000$ -$ -$ -$ -$ 8,000$ Operating Impact: -$ -$ (400)$ 240$ 880$ 1,520$ 2,240$ Airport Tenant Signage Airport Revenue Fund FISCAL YEAR 2019-2024 These are items that may be expected to need replacement. Scheduled replacement of equipment for the stormwater maintenance program. 18-19 2K Concrete Chipping Hammer, 1K 3' Pump; .8K 2' Pump; 14K Plate Compactor; 6K Sod Cutter. 21/22 20K Water Tank and Trailer. 22/23 45K Excavator Buckets & Mowing Heads. Stormwater Fund New vehicles and replacements for the stormwater maintenance program. Stormwater Fund Range Dispenser/Picker/Ball Washer. 19-20 66K for two 1/2 Ton Pickups; 48K 1 Ton Utility Crew Cab. 22/23 35K Pickup Truck. 23/24 35K Pickup Truck. CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Existing tenant directory signs are outdated and faded. This will enhance the sign quality and include the names of all the East Side tenants. Golf Course Equipment Golf Course Fund Add directional signage to major tenants on the East Side. 205 AIRPORT FUND (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 24,000$ -$ -$ -$ -$ -$ 24,000$ Operating Impact: -$ -$ -$ -$ -$ -$ -$ Project Name:Taxiways "C" Construction Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 2,391,136$ -$ -$ -$ -$ -$ 2,391,136$ Operating Impact (Savings): -$ (215,202)$ (191,291)$ (143,468)$ (119,557)$ (71,734)$ (741,252)$ Project Name:Construct Access Road West Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ -$ -$ 2,000,000$ -$ -$ 2,000,000$ Operating Impact (Savings): -$ -$ -$ -$ 20,000$ 40,000$ 60,000$ 90% FAA Grant. 5% FDOT Grant. 5% City Matching Requirements from Discretionary Sales Tax Construction of Airport Taxiway "C". CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM FISCAL YEAR 2019-2024 Airport Revenue Fund Land on the West side of the Airport that is available for future economic development requires an access road.In addition to construction of the new access road, the project will require the security fence to be relocated. $100,000 is estimated to be needed as City matching funds. Paint the exterior of the Airport Administration Building. Design and Contruct Access Road on west side of airport from Roseland Road to open new areas of development on the airport. Paint Airport Terminal The Airport Terminal has the original paint, which is fading and failing in some areas. Fresh paint will help protect it from the elements and enhance the look of the building. 90% FAA Grant. 5% FDOT Grant. 5% City Matching Requirements from Discretionary Sales Tax This will complete the new taxiway construction and will improve safety by eliminating the current need to cross the intersection of two runways to reach runway thresholds. City matching requirement will be from discretionary sales taxes and are projected to be $128,819. 206 AIRPORT FUND (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 1,125,000$ 1,125,000$ -$ -$ -$ 2,250,000$ Operating Impact: -$ -$ 11,250$ 33,750$ 56,250$ 78,750$ 180,000$ Project Name:Airport Gate 3 Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 8,000$ -$ -$ -$ -$ -$ 8,000$ Operating Impact (Savings): -$ (1,440)$ (320)$ 800$ 1,760$ 2,400$ 3,200$ Project Name:Airport Equipment Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total -$ 17,000$ -$ -$ -$ -$ 17,000$ Operating Impact (Savings): -$ -$ (3,060)$ (680)$ 1,700$ 3,740$ 1,700$ BUILDING FUND Project Name:Building Department Vehicles Project Description: Funding Source: Justification: Project Costs: FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Total 19,750$ -$ -$ -$ -$ -$ 19,750$ Operating Impact (Savings): -$ (5,333)$ (4,148)$ (2,963)$ (1,778)$ (593)$ (14,813)$ Building Fund Pickup for New Building Inspector. This Pickup will provide a vehicle for the use of the additional Building Inspector. The pickup will be for the use of the new Airport Manager. The Airport will benefit by having a new batwing mower to cut the infield. The wider mowing deck will allow the operator to mow more area, more quickly. Airport Revenue Fund CITY OF SEBASTIAN, FLORIDA Gate 3 at the Airport is a "hatchet" style automated gate that has major maintenance issues and mechanical problems. A sliding style replacement gate is planned. Airport Revenue Fund 19/20 12 Foot Wide Batwing Mowing Deck. FISCAL YEAR 2019-2024 Replace Airport Gate 3 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Engineer and Construct Hangar New hangar to meet the growing need for corporate hangar(s) capable of housing large twin engine aircraft, with the option of configuring the building for a future business tenant. Airport benefits from rents paid by tenant(s). City matching requirement will be from discretionary sales taxes and are projected to be $225,000 for FY19-20 and FY20-21. Engineer and construct a hangar capable of housing (3) corporate aircraft owners or to configure as a large business hangar. 80% FDOT Grants. City Matching Requirements at 20% from Discretionary Sales Tax funds. 207 IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST CALCULATION CRITERIA Year of Purchase 1 Year After 2 Years After 3 Years After 4 Years After 5 Years After 30+ Year Useful Life 0%1%2%3%4%5% 20 Year Useful Life 0%2%4%6%8%10% 10 Year Useful Life 0%3%6%9%12%15% 7 Year Useful Life 0%5%10%15%20%25% 5 Year Useful Life 0%7%14%21%28%35% 3 Year Useful Life 0%10%20%30%40%50% 30+ Year Useful Life 0%-10%-10%-9%-9%-8% 20 Year Useful Life 0%-10%-9%-8%-7%-6% 10 Year Useful Life 0%-10%-8%-6%-4%-2% 7 Year Useful Life 0%-10%-7%-4%-1%2% 5 Year Useful Life 0%-10%-6%-2%2%4% 3 Year Useful Life 0%-10%-5%0%5%10% 30+ Year Useful Life 0%-10%-10%-9%-9%-8% 20 Year Useful Life 0%-10%-9%-8%-7%-6% 10 Year Useful Life 0%-10%-8%-6%-4%-2% 7 Year Useful Life 0%-10%-7%-4%-1%0% 5 Year Useful Life 0%-10%-6%-2%0%0% 3 Year Useful Life 0%-10%-5%0%0%0% 30+ Year Useful Life 0%-30%-31%-32%-33%-34% 20 Year Useful Life 0%-20%-21%-22%-23%-24% 10 Year Useful Life 0%-10%-11%-12%-13%-14% 7 Year Useful Life 0%-7%-8%-9%-10%-11% 5 Year Useful Life 0%-5%-6%-7%-8%-9% 3 Year Useful Life 0%-3%-4%-5%-6%-7% Capital Improvements may impact operating costs in several ways.To quantify the amount various projects will generally impact operating costs, the City applies four main factors, adjusted by the expected years of useful life. These factors are maintenance, efficiency, risk management and replacement.If applicable, some items may be further adjusted to reflect offsets from anticipated revenues the item will generate. Revenue Factor - Some items may be offset by additional revenue. These are handled on a case-by-case basis. Replacement Factor - A savings would occur by taking replaced items out of service.Annual amount would continue to compound. Capital Improvements may impact operating costs in several ways.To quantify the amount various projects will generally impact operating costs, the City applies four main factors, adjusted by the expected years of useful life. These factors are maintenance, efficiency, risk management and replacement.If applicable, some items may be further adjusted to reflect offsets from anticipated revenues the item will generate. Maintenance Factor - As items get older, costs for maintaining them will increase. Annual amount should not exceed 100%. Efficiency Factor - As items get older, the initially improved efficiency declines. Annual amount could be a loss in subsequent years. Risk Management Factor - Items may have savings by reducing liability exposure. Annual amount should not be positive. 208 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals General Government Plans Scanner 5 15,000 -----15,000 Maintenance -1,050 2,100 3,150 4,200 5,250 Efficiency -(1,500)(900)(300)300 600 Risk -(1,500)(900)(300)-- Replacement -(750)(900)(1,050)(1,200)(1,350) Total -(2,700)(600)1,500 3,300 4,500 Computer Upgrades 5 30,000 80,000 60,000 60,000 60,000 60,000 350,000 Maintenance -2,100 9,800 21,700 37,800 58,100 Efficiency -(3,000)(9,800)(11,400)(10,600)(8,000) Risk -(3,000)(9,800)(11,400)(11,200)(10,800) Replacement -(1,500)(5,800)(9,900)(14,600)(19,900) Total -(5,400)(15,600)(11,000)1,400 19,400 Network Infrastructure Upgrades 5 -45,000 10,000 10,000 10,000 10,000 85,000 Maintenance --3,150 7,000 11,550 16,800 Efficiency --(4,500)(3,700)(2,500)(900) Risk --(4,500)(3,700)(2,500)(1,800) Replacement --(2,250)(3,200)(4,250)(5,400) Total --(8,100)(3,600)2,300 8,700 Police Server UPS 5 -15,000 ----15,000 Maintenance --1,050 2,100 3,150 4,200 Efficiency --(1,500)(900)(300)300 Risk --(1,500)(900)(300)- Replacement --(750)(900)(1,050)(1,200) Total --(2,700)(600)1,500 3,300 Police Department Police Vehicles 7 345,000 350,000 355,000 360,000 365,000 370,000 2,145,000 Maintenance -17,250 52,000 104,500 175,000 263,750 Efficiency -(34,500)(59,150)(73,800)(78,300)(86,300) Risk -(34,500)(59,150)(73,800)(78,300)(79,400) Replacement -(24,150)(52,100)(83,900)(119,600)(159,250) Total -(75,900)(118,400)(127,000)(101,200)(61,200) Police Operations Equipment 7 21,000 12,000 12,000 9,000 --54,000 Maintenance -1,050 2,700 4,950 7,650 10,350 Efficiency -(2,100)(2,670)(2,880)(2,430)(1,650) Risk -(2,100)(2,670)(2,880)(2,430)(1,230) Replacement -(1,470)(2,520)(3,690)(4,770)(5,310) Total -(4,620)(5,160)(4,500)(1,980)2,160 Radar Signs/Speed Trailers 7 15,000 30,000 ----45,000 Maintenance -750 3,000 5,250 7,500 9,750 Efficiency -(1,500)(4,050)(2,700)(1,350)(600) Risk -(1,500)(4,050)(2,700)(1,350)(300) Replacement -(1,050)(3,300)(3,750)(4,200)(4,650) Total -(3,300)(8,400)(3,900)600 4,200 Investigative Equipment 7 28,000 10,000 ----38,000 Maintenance -1,400 3,300 5,200 7,100 9,000 Efficiency -(2,800)(2,960)(1,820)(680)(660) Risk -(2,800)(2,960)(1,820)(680)(100) Replacement -(1,960)(2,940)(3,320)(3,700)(4,080) Total -(6,160)(5,560)(1,760)2,040 4,160 209 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals Police Department (Continued) Crime Report Analysis Software 5 -10,000 ----10,000 Maintenance --700 1,400 2,100 2,800 Efficiency --(1,000)(600)(200)200 Risk --(1,000)(600)(200)- Replacement --(500)(600)(700)(800) Total --(1,800)(400)1,000 2,200 Radio System Upgrades 7 64,000 135,000 58,000 ---257,000 Maintenance -3,200 13,150 26,000 38,850 51,700 Efficiency -(6,400)(17,980)(17,810)(10,100)(4,950) Risk -(6,400)(17,980)(17,810)(10,100)(3,670) Replacement -(4,480)(14,570)(20,620)(23,190)(25,760) Total -(14,080)(37,380)(30,240)(4,540)17,320 Evidence Building Fixtures 10 50,000 20,000 20,000 ---90,000 Maintenance -1,500 3,600 6,300 9,000 11,700 Efficiency -(5,000)(6,000)(6,600)(4,800)(3,000) Risk -(5,000)(6,000)(6,600)(4,800)(3,000) Replacement -(5,000)(7,500)(10,200)(11,100)(12,000) Total -(13,500)(15,900)(17,100)(11,700)(6,300) 911 Technology Upgrades 10 -200,000 ----200,000 Maintenance --6,000 12,000 18,000 24,000 Efficiency --(20,000)(16,000)(12,000)(8,000) Risk --(20,000)(16,000)(12,000)(8,000) Replacement --(20,000)(22,000)(24,000)(26,000) Total --(54,000)(42,000)(30,000)(18,000) Community Development Department Street Signage 7 50,000 50,000 ----100,000 Maintenance -2,500 7,500 12,500 17,500 22,500 Efficiency -(5,000)(8,500)(5,500)(2,500)(1,500) Risk -(5,000)(8,500)(5,500)(2,500)(500) Replacement -(3,500)(7,500)(8,500)(9,500)(10,500) Total -(11,000)(17,000)(7,000)3,000 10,000 Indian River Drive 20 100,000 -----100,000 Maintenance -2,000 4,000 6,000 8,000 10,000 Efficiency -(10,000)(9,000)(8,000)(7,000)(6,000) Risk -(10,000)(9,000)(8,000)(7,000)(6,000) Replacement -(20,000)(21,000)(22,000)(23,000)(24,000) Total -(38,000)(35,000)(32,000)(29,000)(26,000) Tree Protection Plan 10 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Maintenance -300 900 1,800 3,000 4,500 Risk -(1,000)(1,800)(2,400)(2,800)(3,000) Replacement -(1,000)(2,100)(3,300)(4,600)(6,000) Total -(1,700)(3,000)(3,900)(4,400)(4,500) Public Facilities Department Street Repaving/Reconstruction 10 401,100 430,100 412,500 427,460 429,550 462,000 2,562,710 Maintenance -12,033 36,969 74,280 124,415 187,436 Risk -(40,110)(75,098)(99,724)(117,596)(127,128) Replacement -(40,110)(87,131)(136,693)(191,876)(251,543) Total -(68,187)(125,260)(162,137)(185,057)(191,234) CavCorp Parking Lot 10 50,000 -----50,000 Maintenance -1,500 3,000 4,500 6,000 7,500 Risk -(5,000)(4,000)(3,000)(2,000)(1,000) Replacement -(5,000)(5,500)(6,000)(6,500)(7,000) Total -(8,500)(6,500)(4,500)(2,500)(500) Working Waterfront Parking Lot 10 500,000 -----500,000 Maintenance -15,000 30,000 45,000 60,000 75,000 Risk -(50,000)(40,000)(30,000)(20,000)(10,000) Replacement -(50,000)(55,000)(60,000)(65,000)(70,000) Total -(85,000)(65,000)(45,000)(25,000)(5,000) 210 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals Public Facilities Department (Continued) Roads Division Equipment 10 3,200 -----3,200 Maintenance -96 192 288 384 480 Efficiency -(320)(256)(192)(128)(64) Risk -(320)(256)(192)(128)(64) Replacement -(320)(352)(384)(416)(448) Total -(864)(672)(480)(288)(96) Roads Division Vehicles 7 66,000 -----66,000 Maintenance -3,300 6,600 9,900 13,200 16,500 Efficiency -(6,600)(4,620)(2,640)(660)(1,320) Risk -(6,600)(4,620)(2,640)(660)- Replacement -(4,620)(5,280)(5,940)(6,600)(7,260) Total -(14,520)(7,920)(1,320)5,280 7,920 Roads Division Heavy Equipment 10 50,000 75,000 -74,000 --199,000 Maintenance -1,500 5,250 9,000 14,970 20,940 Efficiency -(5,000)(11,500)(9,000)(13,900)(9,920) Risk -(5,000)(11,500)(9,000)(13,900)(9,920) Replacement -(5,000)(13,000)(14,250)(22,900)(24,890) Total -(13,500)(30,750)(23,250)(35,730)(23,790) Public Facilities Compound 30+1,670,870 3,331,244 1,574,000 50,000 50,000 -6,676,114 Maintenance -16,709 66,730 132,491 198,752 1,017,405 Efficiency -(167,087)(500,211)(640,903)(612,590)(585,142) Replacement --4,356 6,877 7,498 6,151 Total -(150,378)(429,126)(501,535)(406,341)438,414 Parks Division Mowers 5 26,000 39,000 ----65,000 Maintenance -1,820 6,370 10,920 15,470 20,020 Efficiency -(2,600)(5,460)(2,860)(260)1,820 Risk -(2,600)(5,460)(2,860)(780)- Replacement -(1,300)(3,510)(4,160)(4,810)(5,460) Total -(4,680)(8,060)1,040 9,620 16,380 Parks Division Vehicles 7 38,000 -34,000 34,000 --106,000 Maintenance -1,900 3,800 7,400 12,700 18,000 Efficiency -(3,800)(2,660)(4,920)(6,160)(4,500) Risk -(3,800)(2,660)(4,920)(6,160)(3,740) Replacement -(2,660)(3,040)(5,800)(8,900)(9,960) Total -(8,360)(4,560)(8,240)(8,520)(200) Schumann Tennis Courts 20 36,000 -----36,000 Maintenance -720 1,440 2,160 2,880 3,600 Risk -(3,600)(3,240)(2,880)(2,520)(2,160) Replacement -(7,200)(7,560)(7,920)(8,280)(8,640) Total -(2,600)(5,460)(2,860)(780)- Park Amenities 20 213,000 172,000 ----385,000 Maintenance -4,260 11,960 19,660 27,360 35,060 Risk -(21,300)(36,370)(32,520)(28,670)(24,820) Replacement -(42,600)(79,130)(82,980)(86,830)(90,680) Total -(59,640)(103,540)(95,840)(88,140)(80,440) Bark Park Shade Structure 5 10,000 -----10,000 Maintenance -700 1,400 2,100 2,800 3,500 Efficiency -(1,000)(600)(200)200 400 Risk -(1,000)(600)(200)-- Replacement -(500)(600)(700)(800)(900) Total -(1,800)(400)1,000 2,200 3,000 Park Improvements 20 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Maintenance -400 1,200 2,400 4,000 6,000 Risk -(2,000)(3,800)(5,400)(6,800)(8,000) Replacement -(4,000)(8,200)(12,600)(17,200)(22,000) Total -(5,600)(10,800)(15,600)(20,000)(24,000) 211 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals Public Facilities Department (Continued) All-Inclusive Playground 20 40,000 -----40,000 Maintenance -800 1,600 2,400 3,200 4,000 Risk -(4,000)(3,600)(3,200)(2,800)(2,400) Replacement -(8,000)(8,400)(8,800)(9,200)(9,600) Total -(11,200)(10,400)(9,600)(8,800)(8,000) Park Signage 5 100,000 -----100,000 Maintenance -5,000 10,000 15,000 20,000 25,000 Efficiency -(10,000)(7,000)(4,000)(1,000)(2,000) Risk -(10,000)(7,000)(4,000)(1,000)- Replacement -(7,000)(8,000)(9,000)(10,000)(11,000) Total -(22,000)(12,000)(2,000)8,000 12,000 Fleet Division Equipment 10 7,000 36,000 ----43,000 Maintenance -210 1,500 2,790 4,080 5,370 Efficiency -(700)(4,160)(3,300)(2,440)(1,580) Risk -(700)(4,160)(3,300)(2,440)(1,580) Replacement -(700)(4,370)(4,800)(5,230)(5,660) Total -(1,890)(11,190)(8,610)(6,030)(3,450) Four Post Hydraulic Lift 10 15,000 -----15,000 Maintenance -450 900 1,350 1,800 2,250 Efficiency -(1,500)(1,200)(900)(600)(300) Risk -(1,500)(1,200)(900)(600)(300) Replacement -(1,500)(1,650)(1,800)(1,950)(2,100) Total -(4,050)(3,150)(2,250)(1,350)(450) Cemetery Division Vehicle 7 36,000 -----36,000 Maintenance -1,800 3,600 5,400 7,200 9,000 Efficiency -(3,600)(2,520)(1,440)(360)(720) Risk -(3,600)(2,520)(1,440)(360)- Replacement -(2,520)(2,880)(3,240)(3,600)(3,960) Total -(7,920)(4,320)(720)2,880 4,320 Facilities Maintenance Equipment 10 28,500 -----28,500 Maintenance -855 1,710 2,565 3,420 4,275 Efficiency -(2,850)(2,280)(1,710)(1,140)(570) Risk -(2,850)(2,280)(1,710)(1,140)(570) Replacement -(2,850)(3,135)(3,420)(3,705)(3,990) Total -(7,695)(5,985)(4,275)(2,565)(855) Stormwater Department Stonecrop Drainage 30+1,186,137 -----1,186,137 Maintenance -11,861 23,723 35,584 47,445 59,307 Risk -(118,614)(118,614)(106,752)(106,752)(94,891) Replacement -(355,841)(367,702)(379,564)(391,425)(403,287) Total -(462,593)(462,593)(450,732)(450,732)(438,871) Seawall Repair or Replacement 30+--2,000,000 2,000,000 2,000,000 2,000,000 8,000,000 Maintenance ---20,000 60,000 120,000 Risk ---(200,000)(400,000)(580,000) Replacement ---(600,000)(1,220,000)(1,860,000) Total ---(780,000)(1,560,000)(2,320,000) Other Stormwater Improvements 30+500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Maintenance -5,000 15,000 30,000 50,000 75,000 Risk -(50,000)(100,000)(145,000)(190,000)(230,000) Replacement -(150,000)(305,000)(465,000)(630,000)(800,000) Total -(195,000)(390,000)(580,000)(770,000)(955,000) Stormwater Heavy Equipment 10 --340,000 -145,000 -485,000 Maintenance ---10,200 20,400 34,950 Efficiency ---(34,000)(27,200)(34,900) Risk ---(34,000)(27,200)(34,900) Replacement ---(34,000)(37,400)(55,300) Total ---(91,800)(71,400)(90,150) 212 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Totals Stormwater Department (Continued) Stormwater Equipment 10 23,800 --20,000 45,000 -88,800 Maintenance -714 1,428 2,142 3,456 6,120 Efficiency -(2,380)(1,904)(1,428)(2,952)(6,576) Risk -(2,380)(1,904)(1,428)(2,952)(6,576) Replacement -(2,380)(2,618)(2,856)(5,094)(10,032) Total -(6,426)(4,998)(3,570)(7,542)(17,064) Stormwater Vehicles 7 -114,000 --35,000 35,000 184,000 Maintenance --5,700 11,400 17,100 24,550 Efficiency --(11,400)(7,980)(4,560)(4,640) Risk --(11,400)(7,980)(4,560)(4,640) Replacement --(7,980)(9,120)(10,260)(13,850) Total --(25,080)(13,680)(2,280)1,420 Golf Course Golf Course Equipment 10 -4,195 2,495 2,295 --8,985 Maintenance --126 327 596 866 Efficiency --(420)(585)(681)(501) Risk --(420)(585)(681)(501) Replacement --(420)(711)(1,007)(1,097) Total --(1,133)(1,555)(1,773)(1,234) Airport Airport Tenant Signage 7 -8,000 ----8,000 Maintenance --400 800 1,200 1,600 Risk --(800)(560)(320)(80) Total --(400)240 880 1,520 Paint Airport Terminal 5 24,000 -----24,000 Normal Operations and Maintenance Taxiways "C" Construction 30+2,391,136 -----2,391,136 Maintenance -23,911 47,823 71,734 95,645 119,557 Risk -(239,114)(239,114)(215,202)(215,202)(191,291) Total -(215,202)(191,291)(143,468)(119,557)(71,734) Construct Access Road West 30+---2,000,000 --2,000,000 Maintenance ----20,000 40,000 Total ----20,000 40,000 Engineer and Construct Hangar 30+-1,125,000 1,125,000 ---2,250,000 Maintenance --11,250 33,750 56,250 78,750 Total --11,250 33,750 56,250 78,750 Airport Gate 3 5 8,000 -----8,000 Maintenance -560 1,120 1,680 2,240 2,800 Efficiency -(800)(480)(160)160 320 Risk -(800)(480)(160)-- Replacement -(400)(480)(560)(640)(720) Total -(1,440)(320)800 1,760 2,400 Airport Equipment 5 -17,000 ----17,000 Maintenance --1,190 2,380 3,570 4,760 Efficiency --(1,700)(1,020)(340)340 Risk --(1,700)(1,020)(340)- Replacement --(850)(1,020)(1,190)(1,360) Total --(3,060)(680)1,700 3,740 Building Department Vehicles 10 19,750 -----19,750 Maintenance -593 1,185 1,778 2,370 2,963 Efficiency -(1,975)(1,580)(1,185)(790)(395) Risk -(1,975)(1,580)(1,185)(790)(395) Replacement -(1,975)(2,173)(2,370)(2,568)(2,765) Total -(5,333)(4,148)(2,963)(1,778)(593) Totals -$ (1,535,406)$ (2,241,318)$ (3,200,371)$ (3,833,494)$ (3,662,263)$ 34,276,332$ 213 This Page Intentionally Left Blank 214 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2018-2019 SCHEDULES 215 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SCHEDULE ONE Fiscal Year Millage Rate Tax Collection 1998 6.9000 $2,810,622 1999 6.5000 $2,729,769 2000 5.0000 $2,323,566 2001 5.0000 $2,514,960 2002 4.5904 $2,526,276 2003 4.5904 $2,752,423 2004 4.5904 $3,169,977 2005 4.5904 $3,729,917 2006 3.9325 $4,306,213 2007 3.0519 $4,537,100 2008 2.9917 $4,645,663 2009 3.3456 $4,276,800 2010 3.3456 $3,716,797 2011 3.3041 $3,144,864 2012 3.3041 $2,799,146 2013 3.7166 $2,947,248 2014 3.7166 $2,975,299 2015 3.8556 $3,295,549 2016 3.8556 $3,530,235 2017 3.8000 $3,726,976 2018 3.4000 $3,797,124 2019 3.1514 $3,814,314 Estimated SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS 216 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Description Date of Issue Principal Interest FY 2018-19 Total Debt Service Notes Payable Outstanding as of 09/30/18: $2,630,000 Stormwater Utility Bank Notes 12/18/2013 $377,000 $26,659 $403,659 $1,689,000 Paving Improvements Bank Notes 05/11/2012 224,000 19,177 243,177 $313,152 Golf Cart Lease Purchase 08/31/2017 49,996 6,394 56,390 Total Debt Service Payments $650,996 $52,230 $703,226 217 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $5,630,000 Stormwater Utility Bank Notes Date Principal Interest Total Fiscal Year Total 11/01/2018 05/01/2019 $0 $377,000.00 $13,329.65 $13,329.65 $13,329.65 $390,329.65 $403,659.30 11/01/2019 05/01/2020 $0 $382,000.00 $10,068.60 $10,068.60 $10,068.60 $392,068.60 $402,137.20 11/01/2020 05/01/2021 $0 $387,000.00 $6,764.30 $6,764.30 $6,764.30 $393,764.30 $400,528.60 11/01/2021 05/01/2022 $0 $395,000.00 $3,416.75 $3,416.75 $3,416.75 $398,416.75 $401,833.50 Total $1,541,000.00 $67,158.60 $1,608,158.60 $1,608,158.60 $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 12/01/2018 06/01/2019 $111,000.00 $113,000.00 $10,126.80 $9,050.10 $121,126.80 $122,050.10 $243,176.90 12/01/2019 06/01/2020 $114,000.00 $115,000.00 $7,954.00 $6,848.20 $121,954.00 $121,848.20 $243,802.20 12/01/2020 06/01/2021 $116,000.00 $117,000.00 $5,732.70 $4,607.50 $121,732.70 $121,607.50 $243,340.20 12/01/2021 06/01/2022 $118,000.00 $119,000.00 $3,472.60 $2,328.00 $121,472.60 $121,328.00 $242,800.60 02/01/2022 $121,000.00 $1,173.70 $122,173.70 $122,173.70 Total $1,044,000.00 $51,293.60 $1,095,293.60 $1,095,293.60 $313,152 Golf Cart 60 Month Lease Purchase Date Principal Interest Total Fiscal Year Total 12 Months of 2019 $49,996.43 $6,393.97 $56,390.40 $56,390.40 12 Months of 2020 $51,767.64 $4,622.76 $56,390.40 $56,390.40 12 Months of 2021 $53,601.60 $2,788.80 $56,390.40 $56,390.40 11 Months of 2022 $50,801.33 $889.87 $51,691.20 $51,691.20 Total $206,167.00 $14,695.40 $220,862.40 $220,862.40 218 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SCHEDULE FOUR OPERATING LEASE PAYMENTS SCHEDULE Operating Lease Description FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Governmental Funds: Stormwater Compound Total Governmental Activities Lease Payments Business-type Activities: Airport Land Lease by Golf Course Total Business-type Activities Lease Payments $ 6,000 $ 6,000 $ 106,000 $ 106,000 $ 6,000 $ 6,000 $ 106,000 $ 106,000 $ 6,000 $ 6,000 $ 106,000 $ 106,000 $ 6,000 $ 6,000 $ 106,000 $ 106,000 $ 6,000 $ 6,000 $ 106,000 $ 106,000 219 GENERAL FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Property Taxes (No Growth)3,804,874$ 3,799,624$ 3,816,814$ 3,816,814$ 3,816,814$ 3,816,814$ 3,816,814$ 3,816,814$ Franchise Fees (4% Growth)1,271,403 1,340,006 1,394,340 1,450,114 1,508,118 1,568,443 1,631,181 1,696,428 Utility Service Tax (4% Growth)2,708,980 2,824,380 2,935,950 3,053,388 3,175,524 3,302,544 3,434,646 3,572,032 Intergovernmental (4.0% Growth)2,807,989 3,124,537 2,919,860 3,036,654 3,158,121 3,284,445 3,415,823 3,552,456 Investment Income 59,845 73,850 80,650 45,395 80,126 82,592 85,224 87,656 Other Revenue 772,285 847,340 929,202 929,202 929,202 929,202 929,202 929,202 Transfers In (Airport, Cemetery)663,569 729,638 95,000 95,000 95,000 95,000 95,000 95,000 FEMA and State Reimbursements -1,774,517 ------ GENERAL FUND REVENUE 12,088,945$14,513,892$12,171,816$12,426,567$12,762,904$13,079,040$13,407,890$13,749,588$ Personnel Cost (1M Insurance @ 10%, Other @ 3%)8,175,533$ 8,918,954$ 9,106,967$ 9,450,176$ 9,803,681$ 10,167,792$10,542,825$10,929,110$ Operating Expenditures (No Growth)2,823,480 3,134,215 2,645,328 2,645,328 2,645,328 2,645,328 2,645,328 2,645,328 Total Operation and Maintenance 10,999,013$12,053,169$11,752,295$12,095,504$12,449,009$12,813,120$13,188,153$13,574,438$ Transfers to Other Funds 570,237 73,887 ------ Capital Replacements or Additions 220,624 TOTAL FY 13 City Clerk Equipment 15,000 Police Personnel Equipment 20,000 49,000 32,000 12,000 9,000 Engineering Equipment 7,544 - Public Works Roads Vehicles 66,000 Public Works Stormwater Equipment Public Works Parks Mowers -26,000 39,000 Public Works Parks Pickup Trucks -74,000 34,000 34,000 Public Works Parks Replace Playground Components 1,350 Public Works Cemetery Commercial Mower 8,491 Public Works Cemetery Commercial Pickup Truck 36,000 Public Works Facilities Maintenance 125,000 28,500 Public Works Fleet Equipment -7,000 36,000 Hurricane Matthew & Irma Expenditures 1,603,353 565,628 TOTAL FY 17 13,393,227$ TOTAL FY 18 12,855,069$ TOTAL FY 19 12,053,795$ TOTAL FY 20 12,202,504$ TOTAL FY 21 12,495,009$ TOTAL FY 22 12,856,120$ TOTAL FY 23 13,188,153$ TOTAL FY 24 13,574,438$ BEGINNING UNRESTRICTED RESERVE BALANCE 5,811,428$ 4,507,146$ 6,165,969$ 6,283,990$ 6,508,053$ 6,775,948$ 6,998,868$ 7,218,605$ TOTAL REVENUES 12,088,945 14,513,892 12,171,816 12,426,567 12,762,904 13,079,040 13,407,890 13,749,588 TOTAL EXPENDITURES 13,393,227 12,855,069 12,053,795 12,202,504 12,495,009 12,856,120 13,188,153 13,574,438 UNRESTRICTED RESERVE BALANCE PER CAFR 4,507,146$ 6,165,969$ 6,283,990$ 6,508,053$ 6,775,948$ 6,998,868$ 7,218,605$ 7,393,755$ Renewal and Replacement Reserve 275,000 275,000 275,000 275,000 275,000 275,000 275,000 275,000 Restricted Funds, Inventory, Prepaids and Advances 417,871 417,871 417,871 417,871 417,871 417,871 417,871 417,871 Available for Emergencies 3,814,275 5,473,098 5,591,119 5,815,182 6,083,077 6,305,997 6,525,734 6,700,884 220 LOCAL OPTION GAS TAX FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Local Option Gas Taxes $ 674,778 $ 705,100 $ 740,300 $ 777,315 $ 816,181 $ 856,990 $ 899,839 $ 944,831 FDOT Lighting Agreement 12,532 12,908 13,295 13,295 13,295 13,295 13,295 13,295 Transfer from General Fund (AAF+Streets) 200,000 - - - - - - - Investment Income 948 3,000 3,764 3,185 3,434 4,076 4,908 6,843 Total Revenues $ 888,258 $ 721,008 $ 757,359 $ 793,795 $ 832,910 $ 874,360 $ 918,042 $ 964,969 R/R Crossing Maintenance 5,103 5,103 64,350 64,350 64,350 64,350 64,350 64,350 All Aboard Florida 71,894 Road Condition Assessment 11,500 Road Striping 1,081 5,000 15,000 15,000 15,000 15,000 15,000 15,000 Road Signs and Markings 21,621 18,000 20,500 20,500 20,500 20,500 20,500 20,500 Sidewalk Construction and Repair 23,386 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Total Operational and Maintenance $ 123,085 $ 33,103 $ 116,350 $ 104,850 $ 104,850 $ 104,850 $ 104,850 $ 104,850 Debt Payment - Final FY22-23 242,635 242,445 243,177 243,802 243,340 242,801 122,174 School Crossing Beacons 9,488 Solar Pedestrian Sign 2,523 Paint Striping Machine/Trailer 22,839 Concrete Planer/Dust Vacuum 4,731 3,200 Catch-up Street Repaving 663,423 TOTAL $ 1,041,154 Street Repaving/Indian River Drive 486,000 100,000 TOTAL $ 789,118 Street Repaving (with Inspection + Sod + 5%) 401,100 430,100 412,500 427,460 429,550 462,000 TOTAL $ 863,827 TOTAL $ 778,752 TOTAL $ 760,690 TOTAL $ 775,111 TOTAL $ 656,574 TOTAL $ 566,850 BEGINNING FUND BALANCE $ 363,900 $ 211,004 $ 142,894 36,427 51,470 123,689 222,939 484,407 BUDGET RESERVE - 15% TO 5% OF EXPENSES 119,778 82,001 31,033 26,748 25,868 26,616 26,720 28,343 UNRESTRICTED RESERVE BALANCE $ 244,123 $ 129,003 $ 111,862 $ 9,679 $ 25,602 $ 97,074 $ 196,219 $ 456,064 TOTAL REVENUES 888,258 721,008 757,359 793,795 832,910 874,360 918,042 964,969 TOTAL EXPENDITURES+TRANSFERS 1,041,154 789,118 863,827 778,752 760,690 775,111 656,574 566,850 ENDING FUND BALANCE $ 91,227 $ 60,893 $ 5,394 $ 24,722 $ 97,822 $ 196,323 $ 457,687 $ 854,183 221 DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 DST Revenue 3,207,905$ 3,405,000$ 3,572,500$ 3,751,125$ 3,938,681$ 4,135,615$ 4,342,396$ 4,559,516$ Grants 1,000,000 1,000,000 1,000,000 1,000,000Principal from $285,000 Airport Advance 09/29/08 675 702 6,730 6,999 7,279 7,570 7,873 10,188Interest from $285,000 Airport Advance 11,325 11,298 11,270 11,001 10,721 10,430 10,127 9,812Principal from $267,511 Airport Advance 01/05/11 1,800 1,872 1,946 2,024 2,105 8,189 8,517 8,858Interest from $267,511 Airport Advance 10,700 10,628 10,554 10,476 10,395 10,311 9,983 9,642Investment Income 15,463 33,000 32,813 34,267 36,950 33,226 36,247 54,411 DST PROJECT REVENUE 3,247,868$ 3,462,500$ 3,635,813$ 3,815,892$ 5,006,132$ 5,205,341$ 5,415,143$ 5,652,427$ City Hall Debt (Retires 2018)354,854Stormwater Debt (Retires 5/01/22)402,963 403,792 402,914 401,355 400,961 234,292Computer Upgrades 27,494 30,000 30,000 80,000 60,000 60,000 60,000 60,000Network Upgrades -45,000 10,000 10,000 10,000 10,000MIS Servers 19,998 35,000Police Server UPS 15,000Firewall Software 75,650Audio Visual Equipment 41,464 30,000Laserfiche Software Upgrade 50,000Wireless Capability at City Hall and Police Station 5,000Police Vehicles and Equipment 314,000 425,527 345,000 350,000 355,000 360,000 365,000 370,000Emergency Generators 4,000Diesel Fuel Tank and Software 24,887Presidential Streets (3,542)Construct Hangar "C"283,335Airport Drive East 96,273Tulip Drive 179,324CavCor Boat Parking Paving Completion 41,915 -50,000Roof Repairs (City Hall and PD)32,517Painting City Hall 38,932Police - Public Parking 29,335Patch Truck 156,252Police Evidence Garage/Fixtures 203,112 223,112 50,000 20,000 20,000Dispatch Consoles Upgrade 63,390Working Waterfront Phase 2A Enhancements 37,500 164,900Working Waterfront Phase 3 Parking Lot 30,477 250,000Street Reconstruction 479,045 356,500Automated Weather Observation System 21,200Street Reconstruction 130,545Backhoe84,169Purchase 190 Sebastian Blvd.71,462Airport Master Plan Design/Environmental Study 14,265 11,535Taxiway "C", "D" and "E" Design 13,273Dump Truck ( Split with Stormwater/General Fund)60,000Golf Course Parking Lights 7,982Golf Clubhouse Reconstruction 51,816 138,375Dispatch Console and Radio System Upgrades 57,000 64,000 135,000 58,000Dispatch Power Source/Generator 17,000 200,000 Roads & Maintenance Heavy Equipment 50,000 75,000 74,000Public Works Garage Compound 3,750 100,000 1,670,870 3,331,244 1,574,000 50,000 50,000Purchase Indian River Drive Property 550,000Oyster Pointe Drainage 164,500Stormwater Heavy EquipmentAirport Shade Hangars 125,000Taxiway "C","D" and "E" Construction 96,785 128,819Security Cameras 100,000Construct Access Road West 100,000Airport Entrance Sign 20,411Cemetery Irrigation System 150,000Radar Signs/Speed Trailers 15,000 30,000Four Post Hydraulic Lift 15,000 Seawall Repair or Replacement 2,000,000 2,000,000 2,000,000 2,000,000 Transfer to Stormwater for Stonecrop Drainage 22,309 -296,534 TOTAL FY 17 3,313,096$ Engineering and Construction of Hangar "D"225,000 225,000 TOTAL FY 18 3,355,287$ TOTAL FY 19 3,368,137$ TOTAL FY 20 4,907,599 TOTAL FY 21 4,702,961 TOTAL FY 22 2,888,292 TOTAL FY 23 2,485,000 TOTAL FY 24 2,440,000 BEGINNING FUND BALANCE 2,709,105$ 2,643,877$ 2,751,089$ 3,018,766$ 1,927,059$ 2,230,230$ 4,547,280$ 7,477,422$ BUDGET RESERVE - 10% TO 5%OF EXPENSES 331,310 335,529 168,407 245,380 235,148 144,415 124,250 122,000 RESERVE FOR ADVANCES 525,674 523,100 514,424 505,401 496,017 480,258 463,868 444,822 UNRESTRICTED RESERVE BALANCE 1,852,121$ 1,785,247$ 2,068,259$ 2,267,985$ 1,195,894$ 1,605,557$ 3,959,162$ 6,910,600$ TOTAL REVENUES 3,247,868 3,462,500 3,635,813 3,815,892 5,006,132 5,205,341 5,415,143 5,652,427 TOTAL EXPENDITURES+DEBT+TRANSFERS 3,313,096 3,355,287 3,368,137 4,907,599 4,702,961 2,888,292 2,485,000 2,440,000 ENDING FUND BALANCE 1,786,893$ 1,892,461$ 2,335,935$ 1,176,278$ 1,499,065$ 3,922,607$ 6,889,304$ 10,123,028$ Cash on Hand 2,118,203$ 2,227,989$ 2,504,342$ 1,421,658$ 1,734,213$ 4,067,022$ 7,013,554$ 10,245,028$ Advances to Other Funds - Balance After FY 23-24:Principal from $285,000 Airport Advance 09/29/08 235,111 Principal from $267,511 Airport Advance 01/05/11 209,711 444,822$ 222 RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Recreation Impact Fees 102,700$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ Investment Income 8,887 10,000 10,428 7,244 6,924 9,223 11,556 13,926 PROJECTED REVENUE 111,587$ 173,800$ 174,228$ 171,044$ 170,724$ 173,023$ 175,356$ 177,726$ Community Center (Paving/Drainage/Lighting)9,233 44,618 Pickle Ball (See DST)- Parks & Recreation Comprehensive Plan -19,600 Parks Inspection/Engineering 14,774 Football Field Restrooms 4,500 5,312 Friendship Park Improvements 17,231 CavCorp Boat Parking Landscaping 15,491 Barber Street Ballfield Lighting 377,638 TOTAL FY 17 61,229$ Friendship All Inclusive Playground 80,000 40,000 TOTAL FY 18 527,168$ Park Amenities 213,000 172,000 Bark Park Shade Structure 10,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 Park Signage 100,000 TOTAL FY 19 383,000$ TOTAL FY 20 192,000$ TOTAL FY 21 20,000$ TOTAL FY 22 20,000$ TOTAL FY 23 20,000$ 20,000$ BEGINNING FUND BALANCE $ 904,893 $ 955,251 $ 601,883 $ 393,111 $ 372,155 $ 522,879 $ 675,902 $ 831,258 TOTAL REVENUES 111,587 173,800 174,228 171,044 170,724 173,023 175,356 177,726 TOTAL EXPENDITURES 61,229 527,168 383,000 192,000 20,000 20,000 20,000 20,000 ENDING FUND BALANCE $ 955,251 $ 601,883 $ 393,111 $ 372,155 $ 522,879 $ 675,902 $ 831,258 $ 988,984 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 BEGINNING FUND BALANCE: Zone A 375,035$ 404,296$ 286,993$ 240,491$ 250,298$ 320,531$ 391,761$ 464,035$ Zone B 135,946 140,016 36,465 13,423 9,646 31,601 53,934 76,632 Zone C 47,733 53,824 65,881 30,421 5,631 23,384 41,445 59,802 Zone D 346,180 357,116 212,543 108,776 106,580 147,363 188,762 230,790 All Zones 904,893$ 955,251$ 601,883$ 393,111$ 372,155$ 522,879$ 675,902$ 831,258$ Recreation Impact Fees Zone A 47,385$ 70,576$ 70,576$ 70,576$ 70,576$ 70,576$ 70,576$ 70,576$ Zone B 18,042 26,776 26,776 26,776 26,776 26,776 26,776 26,776 Zone C 7,931 22,649 22,649 22,649 22,649 22,649 22,649 22,649 Zone D 29,343 43,800 43,800 43,800 43,800 43,800 43,800 43,800 All Zones 102,700$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ 163,800$ Investment Income Zone A 3,683$ 4,232$ 4,972$ 4,432$ 4,657$ 5,654$ 6,698$ 7,774$ Zone B 1,335 1,466 632 247 179 557 922 1,284 Zone C 469 563 1,141 561 105 412 709 1,002 Zone D 3,400 3,738 3,682 2,004 1,983 2,599 3,227 3,866 All Zones 8,887$ 10,000$ 10,428$ 7,244$ 6,924$ 9,223$ 11,556$ 13,926$ Transfers: Zone A 21,807$ 192,111$ 122,050$ 65,200$ 5,000$ 5,000$ 5,000$ 5,000$ Zone B 15,307 131,792 50,450 30,800 5,000 5,000 5,000 5,000 Zone C 2,308 11,155 59,250 48,000 5,000 5,000 5,000 5,000 Zone D 21,807 192,111 151,250 48,000 5,000 5,000 5,000 5,000 All Zones 61,229$ 527,168$ 383,000$ 192,000$ 20,000$ 20,000$ 20,000$ 20,000$ Ending Balances: Zone A 404,296$ 286,993$ 240,491$ 250,298$ 320,531$ 391,761$ 464,035$ 537,384$ Zone B 140,016 36,465 13,423 9,646 31,601 53,934 76,632 99,691 Zone C 53,824 65,881 30,421 5,631 23,384 41,445 59,802 78,453 Zone D 357,116 212,543 108,776 106,580 147,363 188,762 230,790 273,456 All Zones 955,251$ 601,883$ 393,111$ 372,155$ 522,879$ 675,902$ 831,258$ 988,984$ 7 Yr. Income Ending 7 Yr. Income Ending Thru FY18 Balances Thru FY19 Balances Zone A 486,869 286,993 546,395 240,491 Zone B 225,412 36,465 215,138 13,423 Zone C 89,986 65,881 110,685 30,421 Zone D 305,332 212,543 340,682 108,776 223 RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Tax Increment from City 181,631$ 181,652$ 183,842$ 193,034$ 202,686$ 212,820$ 223,461$ 234,634$ Tax Increment from County 160,610 184,879 201,868 211,961 222,559 233,687 245,372 257,640 Rents 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 Investment Income 5,758 10,700 10,000 4,731 604 1,265 3,024 6,326 PROJECTED REVENUE 383,999$ 413,231$ 431,710$ 445,727$ 461,849$ 483,773$ 507,857$ 534,600$ Waterfront Renovations/Expenses (Crabby Bills)6,177 24,000 25,000 25,000 25,000 25,000 25,000 25,000 Façade/Sign Improvement Program -70,000 40,000 40,000 40,000 40,000 40,000 40,000 Sewer Connection Program *40,766 189,234 75,000 75,000 75,000 75,000 75,000 75,000 Special Events 39,308 42,000 45,000 45,000 45,000 45,000 45,000 45,000 Operating Expenditures 26,323 101,124 256,885 259,596 262,389 265,265 268,228 271,279 Update CRA Master Plan -50,000 Signage for Chamber of Commerce - Veteran's Memorial Speed Cushions on Indian River Drive CavCorp Enhancements 188,730 Purchase Indian River Drive Property 250,000 Transfer to General Fund for Quality Maintenance TOTAL RIVERFRONT CRA FY16 TOTAL RIVERFRONT CRA FY17 301,304$ Wayfinding Signage 50,000 TOTAL RIVERFRONT CRA FY18 776,358$ Street Signage 50,000 50,000 Riverview Park Tree Protection 10,000 10,000 10,000 10,000 10,000 10,000 TOTAL RIVERFRONT CRA FY19 501,885$ TOTAL RIVERFRONT CRA FY20 504,596$ TOTAL RIVERFRONT CRA FY21 457,389$ TOTAL RIVERFRONT CRA FY22 460,265$ TOTAL RIVERFRONT CRA FY23 463,228$ TOTAL RIVERFRONT CRA FY24 466,279$ BEGINNING FUND BALANCE 458,053$ 540,748$ 177,621$ 107,446$ 48,576$ 53,037$ 76,544$ 121,174$ ANNUAL REVENUES 383,999 413,231 431,710 445,727 461,849 483,773 507,857 534,600 ANNUAL EXPENDITURES 301,304 776,358 501,885 504,596 457,389 460,265 463,228 466,279 ENDING FUND BALANCE 540,748$ 177,621$ 107,446$ 48,576$ 53,037$ 76,544$ 121,174$ 189,495$ * Note: $247,000 is also currently available out of the Stormwater Fund. Detail on Operating Expenditures: Indian River County Tax Assessor 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ City of Sebastian Administration 13,202 87,740 90,372 93,083 95,876 98,752 101,715 104,766 Landscaping --156,700 156,700 156,700 156,700 156,700 156,700 Submerged Land Lease 4,022 648 648 648 648 648 648 648 Legal Advertisements 1,857 5,571 2,000 2,000 2,000 2,000 2,000 2,000 CRA Association 175 175 175 175 175 175 175 175 Ad Valorem Taxes 2,067 1,990 1,990 1,990 1,990 1,990 1,990 1,990 Total Operating Expenditures 26,323$ 101,124$ 256,885$ 259,596$ 262,389$ 265,265$ 268,228$ 271,279$ 224 STORMWATER UTILITY FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Stormwater Fees 992,839$ 997,269$ 1,995,000$ 1,995,000$ 1,995,000$ 1,995,000$ 1,995,000$ 1,995,000$ Transfer from General Fund 100,000 ------- Transfer from DST for Stonecrop Project -296,534 Grants 889,603 250,000 250,000 250,000 250,000 250,000 Investment Income 9,299 18,000 19,000 57,023 48,813 43,099 46,000 38,852 SW PROJECTED REVENUE 1,102,138$ 1,015,269$ 3,200,137$ 2,302,023$ 2,293,813$ 2,288,099$ 2,291,000$ 2,283,852$ Personnel 891,152 917,887 945,423 973,786 1,002,999 1,033,089 Operating Accounts 497,250 497,250 497,250 497,250 497,250 497,250 Professional Services 129 ------- Permit 500 NPDES 5 Year Permit 7,988 7,988 Stormwater Park Maintenance 8,244 7,500 7,500 7,500 7,500 7,500 7,500 7,500 Road Crossings/Sideyard Pipes -30,000 80,000 80,000 80,000 80,000 80,000 80,000 Pipe Sliplining 108,540 30,000 50,000 50,000 50,000 50,000 50,000 50,000 Driveway Pipe Replacement Program 90,000 60,000 60,000 60,000 60,000 60,000 60,000 Garden/Easy Street Fountain 3,143 Total Operational and Maintenance 120,556$ 165,488$ 1,585,902$ 1,612,637$ 1,640,173$ 1,668,536$ 1,705,737$ 1,727,839$ Lagoon Improvements (25K Oyster Mats, 1/3rd Interlocal)200,000 Armadillo 90,027 SW-628 Tandum Dump Truck 149,508 Seawall Engineering Proposal 19,975 SW-606 1 Ton Crew Cab Pickup Replacement ---48,000 SW-616 4X4 2006 Pickup Replacement ---33,000 Pickup for Construction Inspector Replacement -33,000 Concrete Chipping Hammer 2,000 Pumps, Sod Cutter and Compactor 21,800 Transport Truck -145,000 8 Yard Brush Truck -125,000 Low Bed Trailer -70,000 Track Excavator -145,000 Transfer to General Fund for Swale Maintenance 650,000 TOTAL STORMWATER FY17 1,210,091$ Stonecrop Drainage -1,186,137 Transfer to General Fund for Operation & Maintenance 700,000 TOTAL STORMWATER FY18 885,463$ Other Stormwater Improvements 500,000 500,000 500,000 500,000 500,000 500,000 TOTAL STORMWATER FY19 3,295,839$ Water Tank and Trailer -20,000 TOTAL STORMWATER FY20 2,226,637$ TOTAL STORMWATER FY21 2,480,173$ Excavator Buckets, Mowing Heads -45,000 Pickup Truck Replacement -35,000 TOTAL STORMWATER FY22 2,188,536$ Pickup Truck Replacement -35,000 TOTAL STORMWATER FY23 2,430,737$ TOTAL STORMWATER FY23 2,262,839$ BEGINNING FUND BALANCE 374,556$ 266,603$ 396,409$ 300,707$ 376,094$ 189,734$ 289,297$ 149,560$ BUDGET RESERVE - 15% TO 5% OF EXPENSES 181,514 132,819 164,792 111,332 124,009 109,427 121,537 113,142 UNRESTRICTED RESERVE BALANCE 193,043$ 133,784$ 231,617$ 189,375$ 252,085$ 80,307$ 167,760$ 36,418$ ANNUAL REVENUES 1,102,138 1,015,269 3,200,137 2,302,023 2,293,813 2,288,099 2,291,000 2,283,852 ANNUAL EXPENDITURES 1,210,091 885,463 3,295,839 2,226,637 2,480,173 2,188,536 2,430,737 2,262,839 ENDING FUND BALANCE 85,090$ 263,590$ 135,915$ 264,762$ 65,725$ 179,870$ 28,023$ 57,431$ 225 PARKING IN LIEU OF FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Payments in Lieu of Parking 24,945$ 13,775$ -$ -$ -$ -$ -$ -$ Investment Income 468 429 406 409 412 415 502 506 PROJECTED REVENUE 25,413 14,204 406 409 412 415 502 506 Expenditures: Parking on Indian River Drive 44,703 CavCor Boat Parking Lot 13,792 PROJECTED DISBURSEMENTS 58,495 ------- NONEXPENDABLE TRUST FUND: BEGINNING FUND BALANCE 72,975$ 39,893$ 54,097$ 54,503$ 54,911$ 55,323$ 55,738$ 56,240$ REVENUES 25,413 14,204 406 409 412 415 502 506 EXPENDITURES 58,495 ------- ENDING FUND BALANCE 39,893$ 54,097$ 54,503$ 54,911$ 55,323$ 55,738$ 56,240$ 56,746$ 226 CEMETERY TRUST FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Lot Sales 47,410$ 75,000$ 70,000$ 70,000$ 70,000$ 70,000$ 70,000$ 70,000$ Non-Endowed Trust Interest/Surplus Sale 8,894 10,352 10,453 10,733 11,016 11,302 11,592 11,884 PROJECTED REVENUE 56,304 85,352 80,453 80,733 81,016 81,302 81,592 81,884 Expended from Permanent Endowment: General Fund Transfer for Operations 3,569 4,638 55,000 55,000 55,000 55,000 55,000 55,000 TOTAL OPERATIONAL TRANSFERS 3,569 4,638 55,000 55,000 55,000 55,000 55,000 55,000 Expended from Non-Endowed (Capital): Columbariums (Excess from DST)108,451 Headstone Straightening Project 24,503 Trailer for Escavated Dirt 6,999 Improvements to Sand Hill Section 40,000 PROJECTED CAPITAL DISBURSEMENTS 108,451 71,502 ------ TOTAL PROJECTED DISBURSEMENTS 112,020 76,140 55,000 55,000 55,000 55,000 55,000 55,000 PERMANENT ENDOWMENT: BEGINNING FUND BALANCE 662,351.00 682,487.00 715,349.00 695,349.00 675,349.00 655,349.00 635,349.00 615,349.00 ANNUAL REVENUES 23,705.00 37,500.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 ANNUAL TRANSFERS (3,569.00)(4,638.00)(55,000.00)(55,000.00)(55,000.00)(55,000.00)(55,000.00)(55,000.00) ENDING FUND BALANCE 682,487.00 715,349.00 695,349.00 675,349.00 655,349.00 635,349.00 615,349.00 595,349.00 NON-ENDOWED (Capital) BEGINNING FUND BALANCE 334,426.00 258,574.00 234,923.67 280,376.67 326,109.65 372,125.70 418,427.92 465,019.47 ANNUAL REVENUES 32,599.00 47,851.67 45,453.00 45,732.98 46,016.05 46,302.22 46,591.55 46,884.05 ANNUAL EXPENDITURES (108,451.00)(71,502.00)------ ENDING FUND BALANCE 258,574.00 234,923.67 280,376.67 326,109.65 372,125.70 418,427.92 465,019.47 511,903.52 TOTAL ENDING BALANCE OF TRUST FUND 941,061$ 950,273$ 975,726$ 1,001,459$ 1,027,475$ 1,053,777$ 1,080,368$ 1,107,253$ 227 GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Charges for Services 974,135$ 1,164,911$1,266,294$1,272,625$1,278,989$1,285,384$1,291,810$1,298,270$ Proshop Sales 43,930 76,000 70,000 70,000 70,000 70,000 70,000 70,000 Rents 26,999 7,000 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 4,785 6,265 8,960 8,960 8,960 8,960 8,960 8,960 Contributions 9,090 3,575 3,000 3,000 3,000 3,000 3,000 3,000 Sale of Carts or Equipment 111,652 48,605 111,652 48,605 Transfer from General Fund - R&R 7,240 11,320 Transfer from General Fund - Restaurant 71,583 Transfer from DST Fund - Restaurant 51,816 138,375 FDOT Grant - Restaurant 50,000 Net Investments in Capital Assets 105,410 PROJECTED REVENUE 1,406,640$1,506,051$1,378,254$1,384,585$1,390,949$1,508,996$1,452,375$1,410,230$ Personnel 357,557$ 355,860$ 379,566$ 384,380$ 389,339$ 394,447$ 399,708$ 405,126$ Operating Costs 986,845 890,693 858,929 858,929 858,929 858,929 858,929 858,929 Proshop Cost of Sales 32,320 50,000 45,000 45,000 45,000 45,000 45,000 45,000 Capital Lease - Golf Carts 167,534 56,391 56,391 56,391 56,391 56,391 56,391 56,391 Parking Lot Curbing 11,320 Cart Path Replacements 35,743 Range Dispenser/ Picker/Ball Washer 4,195 2,495 2,295 Restaurant Improvements 53,740 258,034 TOTAL FY 16 Interest Payment to Building Fund 4,544 7,118 8,604 8,213 7,819 7,421 7,015 6,605 Principal Payment to Building Fund 24,626 29,764 30,154 30,547 30,947 31,352 31,762 TOTAL FY 17 1,602,540$ TOTAL FY 18 1,689,785$ TOTAL FY 19 1,378,254$ TOTAL FY 20 1,387,262$ TOTAL FY 21 1,390,520$ TOTAL FY 22 1,395,430$ TOTAL FY 23 1,398,395$ TOTAL FY 24 1,403,813$ BEGINNING FUND BALANCE $ (215,160) $ (411,060) $ (594,794) $ (594,794) $ (597,471) $ (597,042) $ (597,042) $ (483,477) TOTAL REVENUES 1,406,640 1,506,051 1,378,254 1,384,585 1,390,949 1,508,996 1,452,375 1,410,230 TOTAL OPERATING FUND EXPENDITURES 1,602,540 1,689,785 1,378,254 1,387,262 1,390,520 1,395,430 1,398,395 1,403,813 ENDING FUND BALANCE $ (411,060) $ (594,794) $ (594,794) $ (597,471) $ (597,042) $ (483,477) $ (543,061) $ (477,060) 228 AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 OPERATING FUND: Fuel Sales Revenue (2.5% Increase)77,327$ 88,000$ 90,000$ 92,250$ 94,556$ 96,920$ 99,343$ 101,827$ Non-taxable Rents 391 391 ------ Golf Course Rents 106,000 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Stormwater Rents --6,000 6,000 6,000 6,000 6,000 6,000 Taxable Rents 343,256 299,575 325,061 327,081 327,081 327,081 327,081 327,081 Other Revenue 82,751 72,600 94,215 94,215 94,215 94,215 94,215 94,215 Transfer from General Fund 28,040 Investment Income 1,284 500 600 1,830 2,460 2,837 2,765 2,784 PROJECTED REVENUE 639,049$ 567,066$ 621,876$ 627,376$ 630,313$ 633,053$ 635,404$ 637,907$ Personnel 141,689 216,084 136,402 140,494 144,709 149,050 153,522 158,127 Operating Costs 445,274 144,717 255,952 255,952 255,952 255,952 255,952 255,952 Fuel Purchases for Resale 59,025 68,000 71,200 72,980 74,805 76,675 78,591 80,556 Vehicle Purchase 22,514 Wind Sock and Pole 4,826 Paint Airport Terminal 24,000 Replace Gate 3 8,000 12' Mower 17,000 Airport Tenant Signage 8,000 Repayment of General Fund Advance 10,000 25,000 40,000 10,000 10,000 5,000 - Repayment of DST Advances and Interest 24,500 24,500 30,500 30,500 30,500 36,500 36,500 38,500 TOTAL FY 17 707,828$ TOTAL FY 18 478,301$ TOTAL FY 19 566,054$ TOTAL FY 20 534,926$ TOTAL FY 21 515,965$ TOTAL FY 22 523,177$ TOTAL FY 23 524,565$ TOTAL FY 24 533,136$ BEGINNING FUND BALANCE $ (58,097) $ (126,876) $ (38,111) $ 17,711 $ 110,161 $ 224,508 $ 334,384 $ 445,223 TOTAL REVENUES 639,049 567,066 621,876 627,376 630,313 633,053 635,404 637,907 TOTAL EXPENDITURES+DEBT+TRANSFERS 707,828 478,301 566,054 534,926 515,965 523,177 524,565 533,136 ENDING FUND BALANCE $ (126,876) $ (38,111) $ 17,711 $ 110,161 $ 224,508 $ 334,384 $ 445,223 $ 549,994 CAPITAL FUND: BEGINNING FUND BALANCE -$ 134,991$ -$ -$ -$ -$ -$ -$ Grants 416,957 2,389,463 2,262,317 900,000 900,000 1,900,000 -- Transfers from General Fund Transfers from DST 415,130 334,195 128,819 225,000 225,000 100,000 -- Total Expended 697,096 2,858,649 2,391,136 1,125,000 1,125,000 2,000,000 -- ENDING FUND BALANCE 134,991$ -$ -$ -$ -$ -$ -$ -$ TOTAL OPERATING AND CAPITAL 8,115$ (38,111)$ 17,711$ 110,161$ 224,508$ 334,384$ 445,223$ 549,994$ General Fund Advance Balance (90,000)(65,000)(25,000)(15,000)(5,000)--- DST Fund Advance Balance (548,163)(545,589)(536,913)(527,890)(518,506)(502,747)(486,357)(467,311) CAFR Unrestricted Balance (630,048)$ (648,700)$ (544,202)$ (432,729)$ (298,998)$ (168,363)$ (41,134)$ 82,683$ Due to General Fund - Cash Flow 290,000$ $200,000 Advance in 2007 from General Fund 90,000 65,000 25,000 15,000 5,000 --- Hangar A $285K Advance in 2008 from DST Fund 283,676$ 282,974$ 276,244$ 269,245$ 261,966$ 254,396$ 246,523$ 236,335$ Hangar B $290K Advance 51 2011from DST Fund 265,711$ 263,839$ 261,893$ 259,869$ 257,764$ 249,575$ 241,058$ 232,200$ 229 BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2019-2024 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 Operating Revenue 747,950$ 791,500$ 793,300$ 817,099$ 841,612$ 866,860$ 892,866$ 919,652$ Other Revenue 2,000 2,200 2,200 2,200 2,200 2,200 2,200 2,200 Transfer from General Fund 25,000 ------- Principal on Golf Course Loan -24,626 29,764 30,154 30,547 30,947 31,762 - Interest on Golf Course Loan 4,544 7,118 8,604 8,213 7,819 7,421 6,605 - Investment Income 7,503 7,000 7,000 4,777 5,100 5,165 5,508 5,595 PROJECTED REVENUE 786,997$ 832,444$ 840,868$ 862,443$ 887,278$ 912,594$ 938,941$ 927,447$ Clear Village Software 13,633 Compact Pickup 19,750 19,750 Loan to Golf Course 343,300 Personnel 454,375 Operating Costs 117,480 TOTAL FY 17 915,155$ Personnel 526,092 Operating Costs 96,653 TOTAL FY 18 656,128$ Personnel 659,256 Operating Costs 112,064 TOTAL FY 19 791,070$ Personnel 679,034 Operating Costs 112,064 TOTAL FY 20 791,098$ Personnel 699,405$ Operating Costs 112,064 TOTAL FY 21 811,469$ Personnel 720,387$ Operating Costs 112,064 TOTAL FY 22 832,451$ Personnel 741,998 Operating Costs 112,064 TOTAL FY 23 854,062$ Personnel 764,258$ Operating Costs 112,064 TOTAL FY 24 876,322$ BEGINNING FUND BALANCE $ 730,908 $ 602,750 $ 779,066 $ 828,864 $ 828,864 $ 900,209 $ 904,673 $ 980,352 TOTAL REVENUES 786,997 832,444 840,868 862,443 887,278 912,594 938,941 927,447 TOTAL EXPENDITURES+DEBT+TRANSFERS 915,155 656,128 791,070 791,098 811,469 832,451 854,062 876,322 ENDING FUND BALANCE $ 602,750 $ 779,066 $ 828,864 $ 900,209 $ 904,673 $ 980,352 $ 989,551 $ 1,031,477 230 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET SCHEDULE SIX GLOSSARY This is a glossary of terms commonly used at public meetings at which financial matters are discussed: Accrual – Recognition of changes in economic resources as soon as the underlying event or transaction occurs, as opposed to when cash is received or spent. Ad Valorem Taxes – A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as “property tax”. Anticipated (revenue, deficit, expenses, etc.)– Estimates used in analyzing and preparing budgets. Anticipated figures are the equivalent of educated guesses. They are based on experience and information from a variety of sources that help government officials determine what they think the income or expenses will be. Appropriation from Prior Year Fund Balance (Retained Earnings) – Money not spent in one fiscal year but carried forward to the next year.Cash carried forward is used to supplement revenues required to pay all expenses. Budget – A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Florida law requires that governments have a balanced budget, with expenses not exceeding revenues. CAFR – Comprehensive Annual Financial Report Capital Improvement Program – Governmental agencies set up five-year programs for major costs such as the construction of buildings, land acquisition, road improvements and heavy equipment. Capital expenses are listed separately from operating expenses within the budget. Capital Outlay – Fixed assets which have a value of $750 or more have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes. Capital Project – A project to acquire or improve an asset with costs more than $50,000 and last more than five years. Capital project includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information on a capital improvement including the time frame for completion, the location, description, the estimated total expenditure, impact on operating cost and the proposed method of financing. Capital Project Fund – A governmental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemetery Trust Fund – The City of Sebastian Cemetery Trust Fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One-half of the cemetery lot sales and the interest portion of the trust can be used to maintain the community cemetery. Contingency Account –Money set-aside for emergencies or unexpected expenses. Each City fund usually has such an account to cover higher-than-expected costs or purchases that were not anticipated when the budget was being prepared. Debt Service Fund – A governmental accounting fund used to account for the accumulation of pledged funds that are legally restricted to pay debts. Deficit – A term generally applied to the budget as a whole, reflecting real or projected shortages in revenue. It means there is not enough revenue to cover expenses. Enterprises – Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Coty of Sebastian, the Golf Course, Airport, and the Building Department are enterprises. Expenditures/Expenses – Cost of goods or services used. FAA – Federal Aviation Administration FDOT – Florida Department of Transportation FEMA – Federal Emergency Management Agency Fiscal year – A 12-month period of time to which the annual operating budget applies and at the end of which, a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30. Franchise Fees – Money collected, usually from a private utility, in exchange for use of a governmental agency’s easements and rights-of-way. Cities authorize the use these facilities and collect a fee in return. Franchise fees also are collected from garbage and trash services allowed to operate with a government’s boundaries. 231 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET Fund – A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities o r balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations of that fund. Fund Balance – A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. GAAP-Generally Accepted Accounting Principles – Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objective of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports. General Fund – The main operating fund for the city, which is used to account for all financial resources, except those required to be accounted for in another fund. All city’s departments/divisions except the enterprise fund departments/divisions are funded by the general fund. Ad valorem taxes make up the largest percentage of the general fund revenues. Governmental Funds – These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Interfund Transfer – Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. Mill –A tax rate set on the basis of the valuation of properties. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage Rate – A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollar of tax per one thousand dollars of taxable valuation. Over Budget – Over budget in revenue means there is more income than expected. Over budget in expenses means actual costs exceed the budget and funds must be transferred to provide for the additional expenses by a budget adjustment. Permanent Fund – Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. Projected Deficit – A projection that, based on the current rate of spending, expenses will be greater than anticipated revenue. A projected deficit during a budget year usually necessitates an adjustment in the spending pattern–delaying purchases or eliminating planned expenses—to stay within the budgeted figures. Reserved Fund Balance –Portion of a fund balance that is not available for appropriation. This usually is due to statutory authority and/or internal policies. Revenue – Revenues may be operationally defined in governmental fund accounting as “all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues”. Rolled Back Millage Rate – The tax rate necessary to pay a governmental agency the same amount of property tax dollars received during the previous budget year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. Shortfall – A term generally synonymous with deficit but applied to individual revenue accounts instead of to the budget of a fund or the whole City. A City might have a shortfall in a particular account, but a shortfall in the total budget is called a deficit. SPD – Sebastian Police Department Special Revenue Fund – A governmental accounting fund used to account for special revenues that are legally restricted to expenditures for particular purposes. State-Shared Revenue – Revenues collected by the state and proportionately shared with counties and/or municipalities on the basis of specific formulas. Such revenues include: local share of cigarette taxes, fuel taxes, mobile home license taxes, liquor license taxes, and half-cent sales taxes. Taxable Valuation – The value of property after all allowable exemptions have been subtracted; the values on which the millage rate is applied and taxes are computed. 232 CITY OF SEBASTIAN, FLORIDA 2018/2019 ANNUAL BUDGET TRIM Bill –Florida’s Truth in Millage Law that requires cities to calculate next year’s property taxes based on the same tax dollars they received during the current fiscal year. Trust Fund – A Fund used to account for assets held in a trustee capacity or as an agent for individuals, private organizations or other governmental units. Under Budget – Under budget in revenue means that money being collected from taxes and other sources is not as much as was anticipated. It might necessitate spending adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. Unreserved Fund Balance –Portion of a fund balance that is available for appropriation. User Fee – A fee charged to the party that directly receives a public service. Utility Service Taxes – Taxes paid to municipalities by users of electricity, telephones, cellular phones, beepers, natural gas, bottled gas, and fuel oil. Valuation – The dollar value of property that has been assigned by the County Property Appraiser. Working Capital – Excess of current assets including cash- on-hand equivalents over current liabilities that can be used to satisfy cash flow needs. 233 This Page Intentionally Left Blank 234