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HomeMy WebLinkAbout19-20 FY ANNUAL Budget CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019–2020 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019–2020 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 Vacant Community Development Director Building Official City Engineer Brian Benton Greg Gardner Leisure Services Director Director of Golf CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2020 ANNUAL BUDGET Table of Contents CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2020 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 POLICIES Mission Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Financial Accounting Structure . . . . . . . . . . . . . . . . . . 33 Department/Division and Function Relationship . . . . . 36 Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Budget Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Budget Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 BUDGET DETAIL General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 General Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . 44 General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . 45 Summary of Expenditures . . . . . . . . . . . . . . . . . . . . . . . 49 General Fund Department Budgets . . . . . . . . . . . . . . . 53 City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Administrative Services . . . . . . . . . . . . . . . . . . . . . . 66 Management Information Systems . . . . . . . . . . . . . 71 Police Department Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 75 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Investigations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 Code Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . 93 Public Facilities Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 97 Fleet Management . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Facilities Maintenance . . . . . . . . . . . . . . . . . . . . . . . 103 Cemetery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 Roads & Maintenance . . . . . . . . . . . . . . . . . . . . . . . 109 Leisure Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 Community Development . . . . . . . . . . . . . . . . . . . . 118 Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . 123 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 Impact 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 Debt Service Fund . . . 146 Capital Project Funds Capital Project Funds Introduction . . . . . . . . . . . . . 149 Capital Improvement Funds Sources and Uses . . . . 150 Capital Project Request and Justification . . . . . . . . . 152 Enterprise Funds Golf Course Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Administration Division . . . . . . . . . . . . . . . . . . . . . 167 Greens Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Carts Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Airport Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 Building Department . . . . . . . . . . . . . . . . . . . . . . . . . . 183 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Summaries . . . . . . . . . . . . . . . . . 191 Capital Improvements By Funding Source . . . . . . . . . . 193 Capital Project Request and Justification . . . . . . . . . . . 199 Impacts of Capital Outlays on Operating Cost . . . . . . . 214 SCHEDULES Schedule One - Summary of Millage Rates and Tax Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Schedule Two - Long Term Debt Service Detail . . . . . . 223 Schedule Three - Debt Service Payment Schedule . . . . 224 Schedule Four - Operating Lease Payments Schedule . . 225 Schedule Five - Selected Funds Projected Balances . . . . 226 Schedule Six - Glossary . . . . . . . . . . . . . . . . . . . . . . . . . 238 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2019-2020 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 the individual fund as well as detailed line item budget information. These type of 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 2019/20 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 2020-2025. 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 2019-2020 BUDGET MESSAGE CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank CML-1 October 1, 2019 The Honorable Mayor Jim Hill and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2020 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 2019/20 Budget. Total appropriations for all City Funds are $33,888,627, as compared to the $31,733,380 that was approved before amendments last year. The increase is due to retirement payouts, two added employees and pay changes, plus the amount added for the new Public Facilities Compound. This year, we had a 9.03% overall increase in taxable values. This included a 7.18% 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, 2018. Improvements and additions were 1.85% greater than last year’s tax roll, which generated $134,552 more in revenue. Additional revenue is also anticipated from franchise fees, utility taxes and service charges for total revenues and transfers for General Fund of $12,872,460 this year, which is a $700,644 increase over the 2018/19 budget before amendments. In regard to personnel, the Budget reflects 3% across the board pay adjustments for all employees, which was the result of negotiations with the two collective bargaining units. There are also changes in the number of positions, with two full-time added and eleven part-time/temporary positions in the General Fund that are eliminated. The full-time additions are for a Senior Planner and a Public Works/Stormwater Director. The eliminated part-time/temporary positions are the Skate Park Attendants and Gymnastics Assistants. The Director position will be split between the Roads & Maintenance Division in General Fund and the Stormwater Fund by charging the Stormwater Fund a management services fee based on a portion of the Public Works Director’s pay and benefits. 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 had been able to trim the budget request and limit spending such that it could recommended adoption of the rolled-back millage of 2.9399. The rolled-back millage is calculated as the rate which excluding revenue from new construction generates the same amount of tax revenue that last year’s taxpayers had paid. The Committee was in agreement with Staff’s proposed budget and voted to recommend that it be adopted by the City Council with no changes. 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 projects being recommended by Staff. These included purchasing new bleachers, baseball dugouts and fencing at the Barber Street Sports Complex; incorporating all-inclusive features within future playground improvements; increasing funds allocated for the new Pickle Ball facility; increasing funding for park identification signage; and providing $20,000 to address unanticipated needs for new or replacement items that may be identified during the coming year. 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 2020-25 CIP be adopted with no suggested modifications. In the end, the City Council adopted Staff’s recommended budget and the rolled-back millage of 2.9399. Action was also taken to adopt the Capital Improvement Plan. CML-2 AD VALOREM TAXES The table below is an example of the effect of the approved 2.9399 millage using a homestead property taxed on a value of $200,000 last year. The taxable value for those properties could only be increased this year by the change in the consumer price index of 1.6%: FY 2018-19 With 3.1514 Millage FY 2019-20 With 2.9399 Millage Taxable Value $ 200,000 $ 203,200 Homestead Exemption 50,000 50,000 Net Taxable Value $ 150,000 $ 153,200 Millage 3.1514 2.9399 Taxes for Year $473.00 $450.00 Tax Decrease ($23.00) The table below shows the effect of the approved 2.9399 millage using an example of a property without the homestead exemption and a value of $200,000 last year, assuming it increased at the maximum reassessment rate of 10.0%: FY 2018-19 With 3.1514 Millage FY 2019-20 With 2.9399 Millage Taxable Value $200,000 $ 220,000 Millage 3.1514 2.9399 Taxes for Year $630.00 $647.00 Tax Decrease $17.00 The table below summarizes the city-wide change in taxable values from last year: Amount Percent Change FY2019 Final Taxable Value $1,261,297,645 Revised Assessed Values 90,597,669 7.18% New Construction and Additions 23,351,814 1.85% FY2019 Certified Taxable Value $1,375,247,128 9.03% Ad Valorem tax revenue comprises 30.2% of the total Fiscal Year 2020 General Fund budgeted sources (excluding interfund transfers) and is the largest single source of revenue for the General Fund. This percentage dropped significantly from 2010 to 2012, increased until 2017 but has come down in recent years primarily due to being held at the rolled-back millage. Shown below is a table showing the annual percentage of General Fund budgeted sources of revenues: 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% 2020 12,847,460 3,881,497 30.2% CML-3 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 2019-20 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. The City is currently working on documenting a strategic plan that will encompass a business plan for each department and associated measures for each priority activity. We are hopeful that this will further our efforts to focus on the activities that will enable us to accomplish the City’s goals and objectives. BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2019-2020 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 9.03% 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 some 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. •••• 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 have been well above operating expenses and have been able to set aside reserves to soften the impact of any future down turns. • Economic Signs – There is a healthy level of activity in the local housing market and with the overall building activity within the City. Year-over-year median residential home sales prices are relatively strong for our zip code. We feel that forecasting a general long-term growth rate of 3% in ad valorem taxable values and 4% in sales and utility based revenues is reasonably conservative and sufficient to sustain current levels of services. • 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. CML-4 • 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 to assign a portion of the General Fund’s cash reserves to a Capital Renewal and Replacement Reserve, so that the City Manager could proceed with repairing or replacing essential equipment or facilities when necessary. • Personnel Expenditures – Personnel expenditures are a challenge in that approximately 76% of the total proposed General Fund budget for operations is allocated to personnel costs. Salaries and benefits are negotiated for employees included in the collective bargaining agreements with the Public Employees Association (PEA) and the Police Benevolent Association (PBA). Management employees have benefits memorialized in the “Management Benefits Package. While many personnel modifications have been made to control these costs, several long term challenges still exist, which include: •••• In the previous six years, across-the-board 3% increases were approved through the collective bargaining process except for this past year when a 4% increase was approved. This year, increases were again set at 3%. Although employee expectations are generally at this level and we recognize that being competitive with the job market is important but each year, this becomes more difficult to manage. Unless we see sufficient additional revenues in the coming years, we may be unable to continue this level of pay increases. •••• Health care benefits continue to be a concern. This year the City was fortunate to have only a 5.0% 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 in order to adequately address changing requirements mandated by State and Federal legislation or the community’s citizens is always a concern. We are hopeful that these requirements can continue to be met by current staffing levels but we remain concerned that we will not be able to afford additional staff and will have to raise taxes or choose to trade off other desirable services that are less essential. CAPITAL IMPROVEMENT PROGRAM On September 25, 2019, the City Council approved a six-year capital improvement program for Fiscal Year 2020-2025. Staff has incorporated the first year of that plan into the proposed FY 2019-20 Budget, including any necessary changes to operation and maintenance of the new equipment or 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 replacing road maintenance equipment and road repaving. $211,160 is programmed this year for repaving work, with additional allocations each following year in accord with the recently developed roadwork plan. 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. Below is a synopsis of the projected expenditures for other significant projects that were also programmed from these funds: • FY 2019-20 allocations include $333,323 for street reconstruction on the roadways identified in the roadwork plan. Additional reconstruction projects that were identified in the plan are scheduled in future years. • FY 2020-21 allocations include $216,000 for a Dispatch Console and radio upgrades. • FY 2019-20 allocations include another $3,351,244 for the construction of the new Public Works Garage Compound. $1,654,000 is planned over the following years to bring the total to $6,876,120 for this facility. • FY 2019-20 allocations provide grant matching funds of $250,000 for the second half of the costs of constructing Hangar “D” at the Airport. $100,000 is identified in FY 2024-25 as matching funds for construction of an access road on the west side of the Airport. • $500,000 is allocated each year to address major Canal Improvements. CML-5 In the Recreation Impact Fee Fund, $140,000 is allocated for lighting and landscaping of the Pickle Ball Courts. $20,000 is planned each year to be equally divided among the four zones for unanticipated upgrades to facilities in each individual zone. $50,000 is allocated each year for three years for park identification signage. In addition, $250,000 has been allocated over the next six years for replacing playground equipment in many of the parks and implementing all-inclusive features in each one. New bleachers, dug-outs and fencing are also planned for the Barber Street Sports Complex. These fees are derived from the addition of new residential units and are required to be spent on upgrades and improvements to the City’s parks and recreation facilities. The Riverfront Community Redevelopment Agency (CRA Fund) includes annual allocations of $20,000 for expenditures on the waterfront properties; $10,000 to continue the Façade/Sign Improvement Program; and $45,000 to assist with funding of special events. In FY2019-20, an additional $50,000 is earmarked for Street Signage in the CRA area. In addition, $10,000 per year is allocated 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. Expenditures for maintaining landscaping to a higher standard are being funded but other routine operating expenditures are being minimized to allow funds to be directed toward programs or projects directly impacting the vitality and values of properties in the CRA district. The revenues collected for the Riverfront Community Redevelopment Agency are required to be expended for the benefit of the defined CRA area. 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 as was done previously in prior years. Equipment used in the stormwater system operation and maintenance activities is scheduled over the next six years for replacement using stormwater fees. $920,000 is programmed for FY 2019-20 for the Stonecrop Drainage project that will be funded by a FEMA grant and matching funds will be provided from stormwater fees. 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 is limited. In the Cemetery Trust Fund, there are no projects forecasted at this time. $80,000 is 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, it is expected that the major improvements that were done over the past few years will continue to result in more activity being generated. Should this be the case, then the Golf Course can “unwind” the internally financed loans that made those improvements possible. These annual loan payments are scheduled to be made as they were initially calculated. In FY 2019-20, $50,000 is allocated from discretionary sales taxes to upgrade golf tees, plus $60,000 to reroute the water lines and shorten the distance needed to serve the Golf Clubhouse. At the Airport, revenues from property rentals have steadily increased and are sufficient to cover the normal operating costs and to repay advances with interest to the Discretionary Sales Tax Fund for the internally financed loans that were used toward constructing hangars. The final balance on an interest free advance from the General Fund that was made a number of years ago is scheduled for payment in FY 2020. For the Building Fund, an additional vehicle is scheduled to be purchased for use of the staff in performing fire code inspections, while also continuing enforcing the building codes. This is in conjunction with a reorganization of staff that is considered necessary to effectively assume responsibility for fire code enforcement, which was previously handled by the County. CML-6 The Fiscal Year 2020-2025 the 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 and sidewalk installation programs; • 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) Aviation 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; • Utilize best management practices to effectively maintain the stormwater system; • Implement the recently approved Coastal Resiliency Plan; • 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; • Partner with Sebastian Community Redevelopment Agency to initiate additional projects and programs to benefit the Community Redevelopment District. COMPARATIVE AND TREND ANALYSIS Through various cost efficiency initiatives (e.g. procurement of grants, restructuring departmental staffing and outsourcing), we have continued programs and funded projects while limiting increases in the property tax rate. These initiatives are still imperative to assuring that the cost of government remains reasonable and sustainable. 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 reflect the effort to offer annual pay raises, spend the necessary funds for normal maintenance and 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 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 General Fund Expenditures (in millions)$10.59 $9.79 $9.75 $10.30 $11.23 $11.57 $13.41 $13.14 $12.28 $12.87 Population (1)22,922 21,929 21,995 22,188 22,296 22,622 23,137 24,192 24,630 25,168 Percent Change from Prior Year 0.9% -4.3% 0.3% 0.9% 0.5% 1.5% 2.3% 4.6% 1.8% 2.2% Expenditures Per Capita $462 $446 $443 $464 $504 $511 $580 $543 $499 $511 Percent Change from Prior Year -4.5%-3.4%-0.7%4.7%8.5%1.5%13.3%-6.3%-8.2%2.6% (1) Expenditures are matched to Population figures from the prior year for a better comparison. General Fund Expenditures Per Capita CML-7 CHART I $0 $100 $200 $300 $400 $500 $600 $700 Real DollarsGeneral Fund Expenditures Per Capita 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. 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 and 2020 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 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 Actual $9,111,377 $13,140,369 69.34% 2019 Estimated $9,017,242 $12,055,529 74.80% 2020 Budget $9,823,539 $12,872,460 76.31% Comparison of General Fund Personnel Costs to Total Expenditures CHART II $0 $2 $4 $6 $8 $10 $12 $14 $16 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020MillionsComparison of General Fund Personnel Costs to Total Expenditures General Fund Expenditures General Fund Personnel Costs CML-8 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 5.29 5.17 5.01 5.08 5.40 5.32 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Full-time Employees per Thousand Population 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 resulting from Hurricane Matthew and Hurricane Irma occurring primarily in 2017, fund balance was reduced but the City has recovered almost all of 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 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020MillionsComparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures Fund Balance Expenditures CML-9 CHART V 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020PercentagePercentage 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. BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2018 Estimates of Population, the City’s population is 25,168. This was a 2.2% 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 had picked up significantly, there are currently signs of it levelly off. 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 $102,731,140 to $106,989,123. Recent infrastructure improvements within the CRA area are 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. An effort is underway to redesign the City’s websites and take measures to insure frequent updating with the most current information. CML-10 Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations, since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly seventeen 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 in FY 2019 budgeted 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. The FY 2020 budgets for road resurfacing and road reconstruction reflect work identified as necessary based on that assessment. Although most of the future roadwork is expected to be funded by Local Option Gas Taxes, some of the roadways that have not been adequately maintained and now need to be rebuilt will be funded by Discretionary Sales Taxes. 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 is 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 development 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. CML-11 Stormwater maintenance has long been an important issue for City residents and a challenge for the City. The stormwater fee was doubled to $10.00 per ERU (Equivalent Residential Unit) in 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, measures were 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 were previously budgeted as a Division within General Fund. Culture and Recreation The City continues with efforts to devote sufficient funding for beautification and landscaping 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 the green areas surrounding all City facilities. Efforts are being made to add or enhance parks and recreation facilities. Recreation impact fees are budgeted in FY 2019-20 for standardizing park signage and improving the playgrounds. A new pickle ball facility is under construction and additional funds are added in FY 2019-20 for its landscaping and lighting. In addition to making the parks and recreation facilities available for use by the public, the City operates a public Golf Course facility. In recent years, a complete renovation of the Golf Course restaurant was done, the irrigation system upgraded, the cart paths replaced and the greens completely rebuilt. Work will be done in FY 2019-20 to improve the golf tees. 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. SUMMARY The Proposed Fiscal Year 2019-20 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. 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 2019-20 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 2018-19 budget document. This is the fifteenth 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. Sebastian has grown into a marquee community due in large part to their efforts and the leadership of City Council. 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. 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, ______________________________ __________________________ Kenneth W. Killgore, Paul Carlisle, Administrative Services Director/CFO City Manager CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 BUDGET OVERVIEW 1 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 2 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 25,168 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 18.1% of the employment, followed by Retail Trade with 16.2% and Accommodation and Food Services with 10.7%. 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, 2019 unemployment rate was 4.4%, as compared to 3.5% for Florida. 27.8% of the County’s population holds a bachelor’s degree or higher, the area median age is 49 years and median household income is $49,009. 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 2019/2020 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of September 2019. Number of Establishment Industry/Product Employees School District of Indian River County Government 2,121 Cleveland Clinic Indian River Hospital Health Care 2,027 Indian River County Government 1,521 Publix Supermarkets Food/Beverage 1,380 Piper Aircraft Manufacturer 1,000 Wal-Mart Retail 806 Sebastian River Medical Center Health Care 750 John’s Island Residential/Resort 589 Indian River Estates Retirement Community 486 Visiting Nurse Association Private Health Care/Hospice 484 Major Employers in Indian River County Source: Indian River County Community Development Department 4 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 75%. 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 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% 2019 25,168 2.18% 20,000 22,000 24,000 26,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019Population Ye a r City of Sebastian Population 2010 to 2019 Source: University of Florida, Bureau of Economic and Business Research 5 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET The Fiscal Year 2019/20 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 2019/20 is $33,246,760. 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 $11,687,215. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $5,331,688. • 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 $8,386,606. • 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 $771,198. • Grants Budget: This includes payments to other individuals or organizations. $109,632 is appropriated in this fiscal year to continue the sign upgrade and sewer connection program within the Community Redevelopment Area. • Transfers Budget: These are made between budgeted funds and total $6,616,088 in this fiscal year. • Contingency/Reserve: The contingency/reserve appropriations are made up of unappropriated fund balances available to cover emergency expenses or revenue shortages. The appropriations this fiscal year to increase fund balances total $344,333. The percentages of each component of the total budget are presented in the graph below. Personal Services 35.15% Operating 15.85% Capital 25.81% Debt Service 2.32% Grants 0.33% Transfers 19.90% Reserves 1.04% FY 2019/20 Total Appropriations 6 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS REVENUES: Taxes: Ad Valorem 3,951,497$ -$ -$ -$ -$ 3,951,497$ Sales and Use Taxes - 4,395,352 - - - 4,395,352 Utility Service 3,017,973 - - - - 3,017,973 Licenses and Permits 162,200 - - - 722,500 884,700 Intergovernmental Revenue 3,102,538 397,816 - 1,645,000 - 5,145,354 Charges For Services 698,866 - - - 1,845,341 2,544,207 Fines and Forfeitures 39,800 1,000 - - - 40,800 Franchise Fees 1,401,716 - - - - 1,401,716 Stormwater Assessment - 1,940,000 - - - 1,940,000 Recreation Impact Fees - 141,050 - - - 141,050 Miscellaneous Revenue 472,870 189,872 3,500 - 214,007 880,249 TOTAL REVENUES 12,847,460 7,065,090 3,500 1,645,000 2,781,848 24,342,898 Transfers-In (1)25,000 - 401,355 6,079,733 110,000 6,616,088 Cash Balances Brought Forward - 2,287,774 - - - 2,287,774 TOTAL REVENUES, BALANCES AND TRANSFERS 12,872,460$ 9,352,864$ 404,855$ 7,724,733$ 2,891,848$ 33,246,760$ EXPENDITURE/EXPENSES: General Government 4,157,782$ -$ -$ 160,000$ -$ 4,317,782$ Public Safety 6,393,522 - - 692,000 820,066 7,905,588 Physical Environment - 1,695,647 - 1,314,000 - 3,009,647 Transportation 1,166,416 111,400 - 5,225,733 390,865 6,894,414 Economic Environment - 513,900 - - - 513,900 Culture and Recreation 1,154,740 - - 333,000 1,480,828 2,968,568 Debt Service - 243,802 402,138 - 30,500 676,440 TOTAL EXPENDITURE/EXPENSES 12,872,460 2,564,749 402,138 7,724,733 2,722,259 26,286,339 Transfers-Out (1)- 6,591,088 - - 25,000 6,616,088 Increases to Cash Reserves - 197,027 2,717 - 144,589 344,333 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES 12,872,460$ 9,352,864$ 404,855$ 7,724,733$ 2,891,848$ 33,246,760$ FY 2019/20 BUDGET SUMMARY FOR ALL FUNDS 7 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET SUMMARY OF REVENUES Funding available to the city in FY 2019/20 from all sources is estimated at $33,246,760. 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. Taxes 34.70% Licenses and Permits 2.95% Intergovernment 21.14% Charges For Services 7.39% Fines and Forfeitures 0.16% Franchise Fees 4.39% Stormwater Fees 6.29% Recreation Impact Fee 0.52% Miscellaneous 1.81% Transfers-In 19.13%Cash Forward 1.52% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2019/20 The table presented below summarizes changes in FY 2019/20 revenues compared to the FY 2018/19 original budget. Taxes increased 3.2% due to an increase in taxable values. Licenses and Permits have a decrease of 5.5% due to slightly lower expectations of permitting activity. Intergovernmental Revenue shows a decrease of 23.3% due to a lesser amount expected from grants for Airport projects. Charges for Services increased 8.5% due to adjustments to charges between Funds for administrative support. Franchise Fees is increased just .5% based on current levels of collection. Based on actual collections, the Stormwater Assessment budget is being reduced by 2.8%. Miscellaneous Revenue is increased 52.5% due to increases in anticipated investment returns. Recreation Impact Fee projections were reduced by 13.9% to more closely match recent trends. Transfers-In were increased 9.0% due to more funds being transferred from Special Revenue Funds to Capital Project Funds. Balances Forward increased due to using more of the reserve balances in Special Revenue Funds to pay for current year capital projects. Total Budgeted Revenue Budget Budget Budget Budget Increase % Increase/ FY 2015/16 FY 2017/18 FY 2018/19 FY 2019/20 (Decrease)Decrease Taxes 9,799,774 10,421,873 11,010,564 11,364,822$ 354,258$ 3.2% Licenses and Permits 792,450 790,900 936,400 884,700 (51,700) -5.5% Intergovernmental Revenue 3,379,959 5,909,988 6,707,490 5,145,354 (1,562,136) -23.3% Charges For Services 2,081,582 2,235,194 2,344,357 2,544,207 199,850 8.5% Fines and Forfeitures 66,300 56,000 51,500 40,800 (10,700) -20.8% Franchise Fees 1,255,053 1,333,454 1,394,340 1,401,716 7,376 0.5% Stormwater Assessment 985,500 998,000 1,995,000 1,940,000 (55,000) -2.8% Recreation Impact Fee 100,000 163,800 163,800 141,050 (22,750) -13.9% Miscellaneous Revenue 304,225 357,609 577,070 880,249 303,179 52.5% Total Operating revenues 18,764,843$ 22,266,818$ 25,180,521$ 24,342,898$ (837,623)$ -3.8% Transfers-In 4,648,339 4,082,381 6,071,742 6,616,088 544,346 9.0% Balances Forward 403,343 499,230 481,117 2,287,774 1,806,657 375.5% Total Revenues 23,816,525$ 26,848,429$ 31,733,380$ 33,246,760$ 1,513,380$ 4.8% 8 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019/20 the City has budgeted at 96% or $3,881,366 for current ad valorem tax collections. Ad valorem taxes, or property taxes, provide approximately 30.7% 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 2019/20 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, Florida Taxable Property Values 9 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019/20, $1,831,554 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 23.4% 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 2019/20 is $802,441. 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 2019/20, $3,659,032 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 2019/2020 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 2006. $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 2019/20 the revenue is projected to be $736,320. 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 2019/20, $1,401,716 is budgeted as franchise fees revenues. 11 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2020 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$2,500,000 City of Sebastian, Florida Local Half-Cent Sales Tax 12 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 $1,000,000 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 2019/20, 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 2019/2020 ANNUAL BUDGET SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, operating departments/divisions (excluding the Stormwater Department, 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 2019/20 to the amended expenditure budget for FY 2018/19. The total increase of 4.9% for the General Fund reflects a large increase in personnel cost, an increase in operating expenditures, a decrease in capital outlays and elimination of transfers to other funds. Notable changes in appropriations for individual departments are:  City Council increased 12.8% due to increases to travel, training and education accounts.  City Manager decreased 7.4% from employee turnover and a reduction in operating accounts.  City Clerk increased 10.8% since there is an election scheduled this year.  City Attorney increased 1.3% to add more funding for services not handled by the City Attorney.  Administrative Services went up .1% due to the costs of the accounting system user fees.  Management Information Services increased 12.4% primarily for a web site redesign consultant.  Police Administration is up 26.5% with the accrued leave payouts to be due with the Chief’s retirement and Deputy Chief’s taking the DROP option.  Police Operations is up 3.2% due to added overtime and increased capital purchases.  Police Detectives increased 23.5% from the transfer of two positions from Police Administration.  Police Dispatch is up .8% as higher wage and benefits were offset by lower operating expenditures.  Code Enforcement went up by 3.8% primarily from wage and benefit increases.  Roads and Maintenance decreased 1.1% with added wages and benefits offset by less capital costs.  Fleet Management went down 14.8% with cutting maintenance accounts and cutting a part-time slot.  Facilities Maintenance increased 24.7% by moving the Public Facilities Director from Roads.  Cemetery decreased by 18.2% from a reduction in the capital account replacing a vehicle last year.  Leisure Services went down 7.5% from reductions in operating expenditures and capital accounts.  Community Development is up 48% for a Planner and consulting fees for the comprehensive plan.  Non-Departmental decreased 11.8% from eliminating a contingency account that was used last year. 14 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Exhibit S-1 Appropriation Comparison by Department/Division General Fund FY 18/19 % Org FY 15/16 FY 16/17 FY 17/18 Amended FY 19/20 Increase Increase Code Description Budget Budget Budget Budget Budget (Decease)(Decrease) 010001 City Council 53,733$ 53,889$ 54,893$ 55,908$ 63,080$ 7,172$ 12.8% 010005 City Manager 267,702 351,843 276,569 298,289 276,327 (21,962) -7.4% 010009 City Clerk 328,628 188,919 225,160 207,036 229,311 22,275 10.8% 010022 Audio Visual 164,502 121,939 134,138 - - - n/a 010010 City Attorney 101,730 101,720 101,554 104,914 106,291 1,377 1.3% 010020 Administrative Services 490,416 487,476 652,296 693,455 694,267 812 0.1% 010021 Management Information Services 204,450 233,201 220,197 476,934 535,860 58,926 12.4% 010041 Police Administration 830,164 724,996 893,551 858,496 1,085,879 227,383 26.5% 010043 Police Operations 2,404,754 2,598,252 2,778,265 3,313,817 3,419,316 105,499 3.2% 010047 Police Detective Division 779,808 794,027 803,619 846,924 1,046,336 199,412 23.5% 010049 Police Dispatch Unit 566,713 581,361 597,355 646,273 651,282 5,009 0.8% 010045 Code Enforcement Division 178,074 166,499 173,549 183,672 190,709 7,037 3.8% 010051 Engineering - 534,121 418,276 - - - n/a 010052 Roads and Maintenance 753,038 591,718 615,953 965,960 954,867 (11,093) -1.1% 010053 Stormwater Utility 1,220,617 923,036 926,206 - - - n/a 010054 Fleet Management 237,152 240,448 228,632 248,212 211,549 (36,663) -14.8% 010056 Facilities Maintenance 346,824 265,037 314,412 421,180 525,178 103,998 24.7% 010059 Cemetery 190,252 147,816 178,423 219,020 179,176 (39,844) -18.2% 010057 Leisure Services 882,432 925,284 926,176 1,248,340 1,154,740 (93,600) -7.5% 010080 Community Development 198,207 267,729 421,109 396,147 586,324 190,177 48.0% 010099 Non-Departmental 1,286,981 1,350,972 1,016,936 1,090,744 961,968 (128,776) -11.8% Total General Fund Expenditures 11,486,177$ 11,650,283$ 11,957,269$ 12,275,321$ 12,872,460$ 597,139$ 4.9% Exhibit S-2 compares the General Fund expenditure by category budget for FY 2019/20 with the projected expenditures for FY 2018/19.  Salaries and benefits reflect an increase of 8.9% primarily because of pay and benefit increases scheduled for employees.  Operating expenditures increased 5.2% primarily for special consulting work needed to update the Comprehensive Plan and to redevelop the City’s websites.  Capital outlay reflects a reduction in items being funded by General Fund.  Transfers to Other Funds have been totally eliminated. Exhibit S-2 General Fund Expenditures by Category % FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Increase Increase By Major Category Actual Actual Actual Projected Budget (Decease)(Decrease) Salaries and Benefits 8,527,708$ 8,175,533$ 9,111,377$ 9,017,242$ 9,823,539$ 806,297$ 8.9% Operating Expenditures 2,504,981 2,838,568 3,183,431 2,676,202 2,814,421 138,219$ 5.2% Capital Outlays 191,902 220,623 209,532 336,441 234,500 (101,941)$ -30.3% Transfers to Other Funds 343,700 2,173,590 636,029 25,644 - (25,644)$ n/a Total 11,568,292$ 13,408,315$ 13,140,369$ 12,055,529$ 12,872,460$ 816,931$ 6.8% 15 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Exhibit S-3 compares the total expenditure budget by fund for FY 2019/20 to the projected expenditures for FY 2018/19. It shows expenditures only and does not include increases to reserves. Exhibit S-3 Total Budget Comparison by Fund FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Actual Actual Actual Projected Budgeted % Expenditures/Expenditures/Expenditures/Expenditures/Expenditures/Increase Increase Fund name Expenses Expenses Expenses Expenses Expenses (Decease)(Decrease) General Fund (1)11,568,292$ 13,408,315$ 13,140,369$ 12,055,529$ 12,872,460$ 816,931$ 6.8% Special Revenue Funds Local Option Gas Tax (2)901,572 1,041,154 392,564 1,226,766 566,362 (660,404) -53.8% Discretionary Sales Tax (3)2,785,073 3,313,096 2,563,711 4,100,700 5,811,928 1,711,228 41.7% Riverfront CRA (4)366,718 301,304 53,082 617,017 513,900 (103,117) -16.7% Parking In-Lieu-Of 62 58,495 - - - - 0.0% Recreation Impact Fee (5)32,399 61,229 455,784 463,000 293,000 (170,000) -36.7% Stormwater Utility (6)1,437,762 1,273,480 1,351,422 1,521,610 1,970,647 449,037 29.5% Law Enforcement Forfeiture Fund 17,096 15,999 - - - - n/a Debt Service Funds Stormwater Utility Notes 402,295 402,059 404,279 403,814 402,138 (1,676) n/a Capital Project Funds (7)3,498,000 3,417,882 - 7,751,243 7,724,733 (26,510) -0.3% Enterprise Funds Golf Course Fund (8)1,693,632 1,711,340 1,572,399 1,354,844 1,480,828 125,985 9.3% Airport Fund 639,639 389,780 233,863 530,477 446,365 (84,112) -15.9% Building Department (9)1,059,427 915,153 1,339,655 676,297 820,066 143,769 21.3% Total All Funds 24,401,967$ 26,309,286$ 21,507,128$ 30,701,297$ 32,902,427$ 2,201,131$ 7.2% (1) General Fund reflects increases to employee pay and benefits and added positions, as well as to operating expenditures. (2) Local Option Gas Tax operating accounts were moved to General Fund and road resurfacing projects were reduced from the prior year. (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 decreased due to less capital and allocations to grant programs. (5) Recreation Impact Fee increased decreased because of more funding for projects than last year. (6) Stormwater Utility increased because of increased spending on capital projects and equipment. (7) Capital Project Funds increased due to the large amounts allocated for the public works facility and for matching funds on Airport grants. (8) Golf Course Fund increased because of capital projects being funded by Discretionary Sales Taxes. (9) Airport Fund decreased because of reductions in personnel costs. (10) Building Department increased due to personnel costs, operating accounts and buying a vehicle. 16 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 9/30/2017 9/30/2018 9/30/2019 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2020 Prior Year General Fund (1)3,814,275 4,302,473 5,046,649 12,872,460 (12,872,460) 5,046,649 0.0% Special Revenue Funds Local Option Gas Tax (2)211,004 553,344 58,832 755,361 (566,362) 247,831 321.3% Discretionary Sales Tax (3)2,643,877 3,554,598 3,037,747 3,732,304 (5,811,928) 958,123 -68.5% Riverfront CRA (4)540,748 443,814 345,342 452,566 (513,900) 284,008 -17.8% Parking In-Lieu-Of Fund (5)39,893 54,598 55,908 1,342 0 57,250 2.4% Recreation Impact Fee (6) 955,251 653,069 340,164 146,184 (293,000) 193,348 -43.2% Stormwater Utility Fee Fund (7)266,603 350,464 799,532 1,976,083 (1,970,647) 804,968 0.7% Law Enforcement Forfeiture Fund 49,226 44,122 45,372 1,250 0 46,622 2.8% Debt Service Funds Stormwater Utility Revenue Bonds 170,357 173,843 173,843 404,855 (402,138) 176,560 1.6% Capital Project Funds (8) General Capital Project 0 0 0 493,000 (493,000)0 n/a Capital Improvements 0 0 0 692,000 (692,000)0 n/a Transportation Improvements 0 0 0 2,834,597 (2,834,597)0 n/a Stormwater Improvements 0 0 0 1,314,000 (1,314,000)0 n/a Airport Improvements 0 0 0 2,391,136 (2,391,136)0 n/a Enterprise Funds Golf Course Revenue Fund (9)(411,060) (623,866) (625,944) 1,480,828 (1,480,828) (625,944) 0.0% Airport Fund (10)(126,876) (133,240) (117,692) 569,683 (446,365) 5,626 104.8% Building Department (11) 279,432 350,937 497,195 841,337 (820,066) 518,466 4.3% Total All Funds 8,432,730 9,724,156 9,656,948 30,958,986 (32,902,427) 7,713,506 -20.1% FUND BALANCE COMPARISON AND PROJECTED CHANGES Change in Fund Balance (1) General Fund projected fund balance is expected to stay the same. Ad valorem taxes were based on a 2.9399 millage, which is less than the 3.1514 levied last year. (2) Local Option Gas Tax Fund are being allocated to road resurfacing in accordance with the recently completed paving plan. (3) Discretionary Sales Tax projected fund balance will be decreased from spending on the Public Works Compound. (4) The Riverfront CRA is spending a portion of projected fund balance on signage improvements and tree preservation. (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 2020. (10) Airport Fund’s projected revenues are expected to exceed expenses in FY 2020. (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 2019/2020 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 2019/20, total personnel costs are approximately 68.96% 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 050505050505 City Manager 2.50 3 020 2 020 2 0 City Clerk 3 0 2 121 2 121 2 1 City Attorney 000000000000 Administrative Services 425160606060 Mgmt Information Svcs 202033424242 Audio Visual 151300000000 Leisure Services 10 18 9 18 8 17 12 18 12 18 12 7 Community Development 2 0 3 0 5 0 4 0 4 0 5 0 Police Administration 817181727272 Police Operations 27 0 28 0 29 1 34 0 34 0 32 0 Police Investigations 7 10 7 10 7 11 7 10 7 10 9 10 Police Dispatch 10 0 10 0 10 0 10 0 10 0 10 0 Code Enforcement 303030303030 Engineering 0 0 3 0 0 0 0 0 0 0 0 0 Roads & Maintenance 9 0 8.5 0 7.5 0 9.5 0 9.5 0 10 0 Fleet Management 3.5 0 3.5 0 3.5 0 3.5 0 3.5 0 3 0 Facilities Maintenance 3 1 2 1 3 0 3 0 3 0 4 0 Cemetery 201120202020 GENERAL FUND TOTALS 97 42 98 41 99 39 109 38 109 38 111 27 Stormwater Utility 12 0 8 0 13 1 14 1 14 1 13 1 Golf Course Administration 262625242424 Golf Course Carts 0 16 0 16 0 14 0 14 0 10 0 10 Golf Course Total 222222219218214214 Airport 103030201111 Building Department 505160717171 SUB-TOTALS 117.0 64.0 116.0 64.0 123.0 59.0 134.0 58.0 133.0 55.0 134.0 44.0 TOTAL POSITIONS FULL-TIME POSITIONS 149.00 Budget FY 2015/2016 181.0 182.0 148.00 180.0 Budget FY 2019/2020 178.0 156.00163.00 Budget FY 2016/2017 152.50 FY 2018/2019 Amended Budget 188.0 160.50 Budget FY 2018/2019 192.0 Budget FY 2017/2018 18 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET The FY 2019/20 budget reflects a total authorization of 134.0 full-time equivalent (FTE) positions to serve the 2019 estimated population of 25,168. This is a staffing ratio of 6.20 FTE’s per 1,000 population. From the chart and graph below, the trend for the past few years is illustrated. Population Number of FTE Year FTE To Be Served 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 152.50 24,192 6.3037 FY 2019 160.50 24,630 6.5164 FY 2020 156.00 25,168 6.1983 5.86.06.26.46.66.87.0 Authorized Staffing Full-time Equivalent Per 1000 population 10-Year Fiscal History 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 9/30/19 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 19 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Debt Outstanding The following table lists the city’s debt obligations and commitments as of September 30, 2019. 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 9/30/2019 Rate Maturity Insurer Pledge Stormwater Utility Revenue Bank Notes 2014 $5,630,000 $1,164,000 2% to 4.2% 2022 AAA/MBIA Stormwater Utility Fees Paving Improvements Promissory Notes 2012 $2,296,000 $820,000 1.94% 2023 N/A Local Option Gas Tax Golf Cart 60 Month Lease Purchase 2017 $313,152 $156,171 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 2019-2020 POLICIES 21 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. 22 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 16, 2019. 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. Compliance 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 are hoped to cover current expenditures, including debt service. An administrative service fee will be paid to the General Fund by each enterprise fund. This assessment is 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). An administrative service fee is assessed by the General Fund against the Community Redevelopment Agency (CRA) Fund of the City. This assessment will be based on 75% of the pay and benefits of the Community Development Director/CRA Manager and corresponds with the amount of time devoted to administrative support for the CRA. 23 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. Stormwater operations were previously accounted for in the General Fund and partially reimbursed with transfers from the Stormwater Fund. However, since the FY 2019 Budget, stormwater operating expenditures are directly accounted for within the Stormwater Fund 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. Employees covered by the Coastal Florida Public Employee Labor Agreement will have 9% of their wages contributed to a pension plan offered by the Communication Workers of America. The locally administered 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. All other employees will have 9% of their wages contributed to a deferred compensation retirement program sponsored by the International City Management Association. 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 at the close of the fiscal year. 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. Any 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. 24 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). Therefore, a statement of net assets and a statement of activities are presented for total governmental funds and total proprietary funds on an accrual basis of accounting. Additional statements then identify major governmental funds and individual proprietary funds, with the modified accrual basis of accounting used for Governmental funds and accrual basis of accounting used for the proprietary and trust funds. 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 with a reconciliation to presentations of 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 with the intent to have them fully support the total direct and indirect costs of their respective operations, including any debt service and depreciation. 25 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 Administrative Services Director 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 Administrative services Director, as 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, in that order. Further detail on allowed investments is contained in a separately published investment policy. B. Investment Analysis The Administrative Services Director shall review the investment policy established for investing surplus funds to account for changes in legislation and market conditions on a regular basis. The Administrative Services Director 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 Administrative Services Director, the City Manager and a third person selected by the City Manager. 26 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. 27 City of Sebastian, Florida Financial Policies VII. Debt Management Policies A. Market Review The City’s Administrative Services Director, in conjunction with the Financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a present value savings of 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 Administrative Services Director, along with the City’s Financial Consultant, determines that this is in the City’s best financial interest. Lease/purchase decisions should have the concurrence of the appropriate department/division head and should consider the net cost after factoring in anticipated maintenance expenditures. 2. Issuance of 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) years. When possible, the City shall use a special assessment or self-supporting financing instead of general obligation bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed. 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 Administrative Services Director, 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 Administrative Services Director shall coordinate all communications to ensure a professional and factual response to any inquiries. The City shall follow a policy of “full disclosure” in its Comprehensive Annual Financial Report and bond prospectuses. The Administrative Services Director shall assure that all legally required filings are made in regard to outstanding financings. 28 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 major 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 Administrative Services Director 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) as a reserve 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; 29 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. 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 29% 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 payment requirements. 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, the creation or 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. 30 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 may not 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 – $19,700 based on 5% of budget for tax increment receipts. iv. Stormwater Utility – $97,000 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 using accumulated Operating Surpluses that result from revenues exceeding expenditures. 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. 31 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 Administrative Services Director will review the fund balance and reserve levels and produce a report annually on reserve levels as compared to policy goals. 32 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. 33 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. 34 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. 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. 35 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 Systems 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 Cemetery Physical Environment X Facilities Maintenance General Government X Leisure Services Cultural/Recreation 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 36 Fiscal Year 2019/2020 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITY MANAGER PLANNING AND ZONING COMMUNITY DEVELOPMENT BOARDS & COMMISSIONS ADMINISTRATION CITIZENS OF SEBASTIAN CITY COUNCIL CITY ATTORNEYCITY CLERK INVESTIGATIONS OPERATIONS CONTRACTS & PROCUREMENT MANAGEMENT INFORMATION SYSTEMS AIRPORT FINANCE & ACCOUNTING HUMAN RESOURCES DISPATCHPROJECT ACCOUNTING ROADS PUBLIC FACILITIES FACILITIES MAINTENANCE CEMETERY CITY ENGINEERBUILDING CODE ENFORCEMENT GOLF COURSE LEISURE SERVICES PARK FACILITIES RECREATION PROGRAMSSTORMWATERFLEET MANAGEMENT ADMINISTRATIVE SERVICES POLICE COMMUNITY REDEVELOPMENT AGENCY 37 CITY OF SEBASTIAN FISCAL YEAR 2019-2020 BUDGET CALENDAR DATE DAY EVENT 01/07/19 Monday Budget Review Advisory Board @6:00pm – Introductory Meeting and Review of 4th Quarter FY2017 Budget Report 01/09/19 Wednesday City Council @6:00pm – Approve Budget Calendar and 4th Quarter Budget Report 01/14/19 Monday Budget Review Advisory Board @6:00pm – Discussion of Budget Challenges and Priorities 01/23/19 Wednesday City Council @6:00pm – Discussion of Budget Challenges and Priorities 02/15/19 Friday Departments Receive Forms and Instructions for Capital Improvement Program 03/11/19 Monday Budget Review Advisory Board @6:00pm – Review 1st Quarter Budget Report 03/13/19 Wednesday City Council @6:00pm – Approve 1st Quarter Budget Report 03/15/19 Friday Departments Submit Capital Improvement Program Request to Administrative Services 03/27/19 Wednesday City Council @6:00pm – Approval of Strategic Plan, Goals and Objectives 04/19/19 Friday Departments Receive Forms and Instructions on Operating Budget Preparation 05/10/19 Friday Departments Submit Operating Budget Request to Administrative Services 05/31/19 Friday Estimate of Property Values Received from Property Appraiser 06/05/19 Wednesday Complete Review of Department Request and Balancing of CIP and Draft Budgets 06/13/19 Tuesday City Council and Budget Review Advisory Board Provided Recommended CIP and Operating Budget documents 06/17/19 Monday Budget Review Advisory Board @6:00pm – Presentation of Draft CIP and Operating Budget and Review of 2nd Quarter Budget Report 06/24/19 Monday Parks and Recreation Board @ 6:00pm – Review of Recreation Impact Fee Uses in CIP 06/26/19 Wednesday City Council @6:00pm – Approve 2nd Quarter Budget Report 06/28/19 Friday DR-420 Certified Property Values Received from Property Appraiser 07/08/19 Monday Budget Review Advisory Board @6:00pm – Discussion on Proposed Millage to be Recommended to City Council 07/15/19 Monday Budget Review Advisory Board @6:00pm – Continued Discussion on Proposed Millage to be Recommended to City Council, If Needed 07/24/19 Wednesday City Council @6:00pm – Receive Budget Review Advisory Board Recommendation and Approve Proposed Millage to be Submitted to Property Appraiser 07/26/19 Friday Deadline to send DR-420 Proposed Millage Form to Property Appraiser 08/02/19 Friday Planning and Zoning Board Provided the Draft CIP Summary 08/15/19 Thursday Planning and Zoning Board @6:00pm – Approval of Capital Improvement Program 08/19/19 Monday Budget Review Advisory Board @6:00pm – Review 3rd Quarter Budget Report and Update on Significant Changes to the Capital Improvement Program and Operating Budget (if any) 08/28/19 Wednesday City Council @6:00pm – Approve 3rd Quarter Budget Report and Presentation on CIP and Budget Recommendations 09/04/19 Wednesday First Public Hearing on County Budget 09/09/19 Monday Final Adoption of School Board Budget 09/11/19 Wednesday Final Public Hearing on County Budget 09/16/19 Monday City Council @6:00pm – Special Meeting for First Public Hearing on Millage and Budget/Approval of Capital Improvement Program/Financial Policies 09/21/19 Saturday Advertise the Tentative Millage and Proposed Budget 09/25/19 Wednesday CRA/City Council Meeting @6:00pm – Approve Community Redevelopment Agency Budget/Final Public Hearing on Millage and Budget 09/26/19 Thursday Send Resolution Adopting Final Millage to Property Appraiser 38 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. 39 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 or reserves 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. 40 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 BUDGET DETAIL 41 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 42 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 GENERAL FUND 43 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The General Fund budget for Fiscal Year 2019-2020 is $12,872,460. The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. As shown in the graph below, the largest source of revenue within the General Fund is Ad Valorem Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. The majority of the Intergovernmental Revenues comes from state shared revenues, such as the Local Half-Cent Sales Tax and Municipal Revenue Sharing. Transfers-In from other funds represents .2% of revenues for the General Fund. Franchise Fees 10.9% Intergovernmental Revenue 24.1% Licenses and Permits 1.3% Ad Valorem Taxes 30.7% Utility Service Tax 24.1% Miscellaneous Revenue 2.6% Transfers-In 0.2% Charges For Services 4.1% Fines and Forfeitures 0.4 % General Fund Revenues Source of Funds City services are provided mainly through the General Fund revenues. The graph presented below shows that 48.3% of total General Fund expenditures are allocated to public safety related activities. Other city services are included in general government, transportation and parks and recreation. General Government 31.6% Public Safety 48.3% Transportation 9.1% Parks and Recreation 9.0% General Fund Expenditures Use of Funds 44 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET TABLE G-1 GENERAL FUND REVENUE Code: 001501 Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Difference Taxes and franchise fees 7,546,774$ 7,785,255$ 7,911,624$ 8,147,104$ 8,153,030$ 8,371,186$ 218,156$ Licenses and permits 136,614 135,899 165,922 143,100 147,970 162,200 14,230 Inter-governmental revenue 2,654,805 2,807,990 4,388,228 2,919,860 3,421,538 3,102,538 (319,000) Charges for service 326,774 312,760 391,054 549,902 551,297 698,866 147,569 Fines and forfeits 72,010 70,411 47,701 50,500 39,800 39,800 - Interest earnings 28,860 55,587 89,567 80,650 137,270 172,270 35,000 Rents and royalties 109,958 119,298 126,012 128,000 143,000 128,000 (15,000) Sales of assets 91,622 43,806 58,084 34,000 40,000 60,000 20,000 Contributions/donations 72,681 25,420 45,270 46,414 45,500 37,300 (8,200) Other miscellaneous revenues 24,998 68,932 78,529 45,700 55,300 75,300 20,000 Total revenues 11,065,096$ 11,425,359$ 13,301,990$ 12,145,230$ 12,734,705$ 12,847,460$ 112,755$ Interfund transfers 727,151 663,569 704,638 40,000 40,000 25,000 (15,000) Total revenues and interfund transfers 11,792,247 12,088,928 14,006,628 12,185,230 12,774,705 12,872,460 97,755 Change in Fund Balance 223,955 (1,319,386) - 90,091 - - - Total revenues and other sources 12,016,202$ 10,769,542$ 14,006,628$ 12,275,321$ 12,774,705$ 12,872,460$ 97,755$ Fiscal Year 2019-20 Proposed Budget Revenues - Major Current Level Changes from FY 2018-19 Projected Revenues: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Other miscellaneous revenues - Increases are expected from insurance recoveries and damage reimbursements. Interfund transfers - Reduction in amount due on Airport Loan to the final balance due. The Fiscal Year 2019-2020 proposed budget for General Fund Revenue and Interfund Transfers is $ 12,872,460. This is $ 97,755 more than the projected actual General Fund Revenue and Other Sources for 2018-19 of $ 12,774,705. Taxes and franchise fees - Increase primarily due to additional collections of taxes and fees. Licenses and permits - An increase in business tax receipts is projected. Intergovernmental - FY 18/19 revenues included amounts reimbursed by FEMA/State for Hurricane Irma. Charges for service - Increase resulting from projected reimbursement from Stormwater Fund for the new City Engineer. Fines and forfeits - The same amounts are anticipated to be received. Interest earnings - Some increase in interest rates are expected. Rents and royalties - FY 19/20 included a one time payment not normally anticipated. Sales of assets - Additional proceeds are expected. Contributions/Donations - Budget adjustments are made during the year for Greer Trust donations, depending on the amount. 45 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL Code: 001501 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY19/20 Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 3,530,235 3,726,976 3,703,536 3,814,314 3,760,600 3,881,497 311001 Delinquent Ad Valorem Taxes 72,789 77,898 83,126 2,500 75,000 70,000 TOTAL AD VALOREM TAXES 3,603,023 3,804,874 3,786,661 3,816,814 3,835,600 3,951,497 FRANCHISE FEES 313100 Electric Franchise Fees 1,163,216 1,169,540 1,202,094 1,280,400 1,261,200 1,281,648 313700 Solid Waste Franchise Fees 79,191 84,201 95,060 94,000 94,700 98,488 313900 Other Franchise Fees - CNG 15,023 17,662 19,638 19,940 20,750 21,580 TOTAL FRANCHISE FEES 1,257,430 1,271,402 1,316,792 1,394,340 1,376,650 1,401,716 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,606,145 1,640,256 1,725,188 1,810,000 1,779,800 1,831,554 314300 Water Utility Service Tax 269,555 277,004 282,002 288,700 315,500 328,120 314400 Gas Utility Service Tax 11,016 12,070 12,857 14,950 12,770 13,281 314800 Propane Utility Service Tax 29,373 39,579 39,506 36,300 40,940 42,578 314950 CST Revenue Sharing 770,233 740,071 748,619 786,000 791,770 802,441 TOTAL UTILITY SERVICE TAXES 2,686,321 2,708,980 2,808,171 2,935,950 2,940,780 3,017,973 TOTAL TAXES & FRANCHISE FEES 7,546,774 7,785,255 7,911,624 8,147,104 8,153,030 8,371,186 LICENSES AND PERMITS 321000 Business Taxes 81,250 85,221 90,944 90,000 95,000 95,000 321100 Business Tax - Penalties/Transfers 1,835 2,309 2,187 2,000 2,000 2,000 322060 Driveway Permit Fees 27,700 24,500 33,600 26,000 27,000 27,000 322075 Reinspection Fees 70 0 35 0 70 0 322080 Right-of-Way Permits 0 500 750 0 1,500 500 322100 Land Clearing Permits 0 0 0 0 0 14,500 322700 Accessory Structure 0 0 0 0 200 0 322900 Other Permits & Fees 2,601 2,744 2,785 2,600 2,700 2,700 329100 Zoning Fees 6,375 5,241 19,591 10,000 8,000 8,000 329200 Site Plan Review Fees 7,800 7,300 5,250 5,000 4,000 5,000 329300 Plat Review Fees 3,000 4,200 6,825 4,000 4,000 4,000 329400 Plan Checking Fees 603 975 1,425 1,000 1,000 1,000 329450 Engineer Review Fees 2,600 250 0 0 0 0 329500 Alarm Permits 2,780 2,660 2,530 2,500 2,500 2,500 TOTAL LICENSES AND PERMITS 136,614 135,899 165,922 143,100 147,970 162,200 INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 5,249 6,708 4,828 0 5,388 0 331204 Fed - JAG Grant 13,984 16,131 0 0 0 0 334901 FEMA - Federal Reimb 0 0 1,255,042 0 494,833 128,887 334902 FEMA - State Reimb 0 0 184,668 0 37,787 14,779 TOTAL FEDERAL GRANTS 19,233 22,839 1,444,538 0 538,008 143,666 46 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY19/20 Number Description Actual Actual Actual Budget Projected Budget STATE SHARED REVENUES 335120 Municipal Revenue Sharing 606,939 663,142 698,932 782,900 712,088 720,572 335122 8th Cent Motor Fuel Tax 195,044 208,091 215,375 245,400 234,150 243,516 335140 Mobile Home Licenses 11,319 13,349 15,151 13,960 15,200 15,808 335150 Alcohol Beverage Licenses 16,078 15,237 15,463 16,000 15,400 16,016 335180 Local Half-Cent Sales Tax 1,637,166 1,716,703 1,809,846 1,861,600 1,906,692 1,962,960 335200 Police Pension State Shared Revenue 169,027 168,628 188,923 0 0 0 TOTAL STATE SHARED REVENUES 2,635,572 2,785,151 2,943,689 2,919,860 2,883,530 2,958,872 TOTAL INTER-GOV'T REVENUE 2,654,805 2,807,990 4,388,228 2,919,860 3,421,538 3,102,538 CHARGES FOR SERVICES 341920 Cert. Copying, Record Search 2,604 2,588 2,957 3,000 3,000 3,000 341930 Election Fees 427 305 183 305 0 400 342100 PD Special Services Fees 25,387 27,958 25,965 25,000 26,000 26,000 342102 School Resource Officers 0 0 0 75,000 75,000 75,000 343805 Cemetery Fees 9,462 9,290 12,591 12,000 12,000 12,000 347550 Skate Facility Fees 3,458 2,376 1,636 2,500 1,500 0 347555 Tennis Facility Fees 15,454 18,327 18,579 21,000 22,000 22,000 347556 County Impact Fees Admin. Fees 11,879 10,415 12,689 12,000 12,000 12,000 347557 Community Center Rec Revenues 23,168 17,663 19,256 22,000 20,000 20,000 349140 RRD-Management Fees 13,202 13,202 87,740 90,372 90,372 99,076 349163 Stormwater-Management Fees 0 0 0 0 0 80,555 349410 Golf Course-Management Fees 100,791 96,000 93,000 88,350 88,350 97,185 349450 Airport-Management Fees 47,762 45,500 45,000 72,425 72,425 93,485 349455 Maintenance Service Fees-AP 4,223 3,850 2,931 1,300 4,000 4,000 349480 Building Dept Management Fees 68,374 65,000 43,000 45,150 45,150 49,665 349485 Maintenance Services Fees-Bldg Dept.584 286 1,528 500 500 500 349601 Cemetery-Management Fees 0 0 0 55,000 55,000 80,000 349620 Administrative Fees-Pension 0 0 24,000 24,000 24,000 24,000 TOTAL CHGS FOR SERVICE 326,774 312,760 391,054 549,902 551,297 698,866 FINES AND FORFEITS 351100 Court Fines 11,524 12,633 13,935 13,000 13,000 13,000 351115 Police Education-$2.00 Funds 1,127 1,044 1,143 1,100 1,100 1,100 351120 Drivers Education 0 71 0 0 0 0 351140 Parking Fines 1,045 845 855 1,000 500 500 351200 Confiscated Property 20,000 0 0 0 0 0 354100 Code Enforcement Fines 38,193 55,631 31,407 35,000 25,000 25,000 359000 Other Fines/Forfeits 122 187 361 400 200 200 TOTAL FINES AND FORFEITS 72,010 70,411 47,701 50,500 39,800 39,800 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 20,611 37,199 61,013 55,000 101,000 126,000 361105 State Board Interest Earnings 8,066 14,495 27,653 25,000 35,000 45,000 361150 Other Interest 182 3,893 902 650 1,270 1,270 TOTAL INTEREST EARNINGS 28,860 55,587 89,567 80,650 137,270 172,270 47 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY19/20 Number Description Actual Actual Actual Budget Projected Budget RENT AND ROYALTIES 362100 Rents and Royalties 16,559 16,547 22,234 28,000 28,000 28,000 362150 Nontaxable Rent 93,400 102,752 103,778 100,000 115,000 100,000 TOTAL RENT AND ROYALTIES 109,958 119,298 126,012 128,000 143,000 128,000 SALE OF FIXED AS S ETS 364100 Sale of Fixed Assets 90,012 40,106 48,215 30,000 35,000 55,000 365000 Sale of Surplus Material/Scrap 1,610 3,700 9,869 4,000 5,000 5,000 TOTAL SALES OF FIXED ASSETS 91,622 43,806 58,084 34,000 40,000 60,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 46,255 2,900 1,860 8,414 8,500 8,500 366050 Donations - SRA 400 0 0 0 0 0 366150 75th Anniversary Revenues 420 1,390 1,600 1,500 1,500 1,500 366200 Contribution/Greer Trust 16,000 12,000 13,000 8,000 8,200 0 366602 Donations-PD Safety Classes 0 0 0 0 0 0 366603 Donations-COPE Unit 0 0 21,317 20,000 20,000 20,000 366604 Donations-Public Safety Employees 3,675 6,003 3,955 5,000 4,000 4,000 366605 Donations-General Empl Fund 2,431 627 938 1,000 800 800 366805 4th of July Donations 3,500 2,500 2,600 2,500 2,500 2,500 TOTAL CONTRIBUTIONS/DONATIONS 72,681 25,420 45,270 46,414 45,500 37,300 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments 0 4,242 0 0 0 0 369100 Motor Fuel Tax Rebate 13,321 14,181 15,406 15,000 15,000 15,000 369200 Insurance Proceeds 0 43,117 30,354 15,000 25,000 35,000 369400 Reimbursements 11,043 7,151 32,473 15,000 15,000 25,000 369900 Other Miscellaneous Revenues 313 92 186 500 200 200 369955 Vend Mach Sales-Gen Empl Fund 320 148 110 200 100 100 369995 Cash Over/Short 1 0 0 0 0 0 TOTAL OTHER MISCELLANEOUS REV.24,998 68,932 78,529 45,700 55,300 75,300 TOTAL MISCELLANEOUS REVENUE 328,120 313,043 397,461 334,764 421,070 472,870 TOTAL REVENUES 11,065,096 11,425,359 13,301,990 12,145,230 12,734,705 12,847,460 INTERFUND TRANSFERS 381140 Transfer from 140 CRA 21,667 0 0 0 0 0 381148 Transfer from 480 BUILDING 104,086 0 0 0 0 0 381163 Transfer from 163 STORMWATER 550,000 650,000 700,000 0 0 0 381450 Transfer from 450 AIRPORT 50,000 10,000 0 40,000 40,000 25,000 381601 Transfer from 601 CEMETERY 1,398 3,569 4,638 0 0 0 TOTAL INTERFUND TRANSFERS 727,151 663,569 704,638 40,000 40,000 25,000 TOTAL REVENUES AND TRANSFERS 11,792,247 12,088,928 14,006,628 12,185,230 12,774,705 12,872,460 OTHER FINANCING SOURCES 389991 Change in Fund Balance 223,955 (1,319,386)0 90,091 0 0 TOTAL OTHER SOURCES 223,955 (1,319,386)0 90,091 0 0 TOTAL REV. AND OTHER SOURCES 12,016,202 10,769,542 14,006,628 12,275,321 12,774,705 12,872,460 48 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 FY 18/19 Increase Code Description Actual Actual Actual Budget Projected Budget Budget (Decrease) 010001 City Council 48,719$ 53,751$ 53,664$ 55,908$ 52,801$ 63,080$ 7,172$ 12.8% 010005 City Manager 287,769 264,000 425,856 298,289 342,678 276,327 (21,962) -7.4% 010009 City Clerk 353,080 180,698 207,260 207,036 199,677 229,311 22,275 10.8% 010010 City Attorney 94,682 68,346 100,267 104,914 104,885 106,291 1,377 1.3% 010020 Administrative Services 550,159 571,115 651,177 693,455 668,479 694,267 812 0.1% 010021 Management Information Services 199,227 163,425 385,022 476,934 467,050 535,860 58,926 12.4% 010022 Audio Visual 163,253 105,534 0 0 0 0 - 0.0% 010041 Police Administration 1,020,084 1,004,482 1,075,874 858,496 851,924 1,085,879 227,383 26.5% 010043 Police Operations 2,457,843 2,598,763 3,045,451 3,313,817 3,382,716 3,419,316 105,499 3.2% 010047 Police Detective Division 810,068 714,488 754,632 846,924 808,557 1,046,336 199,412 23.5% 010049 Police Dispatch Unit 539,889 611,029 599,063 646,273 626,622 651,282 5,009 0.8% 010045 Code Enforcement Division 178,717 164,704 178,587 183,672 182,400 190,709 7,037 3.8% 010051 Engineering 0 597,616 0 0 0 0 - 0.0% 010052 Roads and Maintenance 744,410 455,432 808,444 965,960 952,813 954,867 (11,093) -1.1% 010053 Stormwater Utility 1,067,564 713,390 1,120,302 0 0 0 - - 010054 Fleet Management 257,389 213,861 218,860 248,212 236,468 211,549 (36,663) -14.8% 010056 Facilities Maintenance 268,635 427,285 489,500 421,180 393,823 525,178 103,998 24.7% 010059 Cemetery 180,365 166,376 186,139 219,020 174,828 179,176 (39,844) -18.2% 010057 Leisure Services 887,662 923,457 879,540 1,248,340 1,167,975 1,154,740 (93,600) -7.5% 010080 Community Development 253,529 214,587 395,776 396,147 385,274 586,324 190,177 48.0% 010099 Non-Departmental 1,205,249 3,195,976 1,564,956 1,090,744 1,056,558 961,968 (128,776) -11.8% Total General Fund Expenditures 11,568,292$ 13,408,315$ 13,140,369$ 12,275,321$ 12,055,529$ 12,872,460$ 597,139 4.9% Total Revenues and Transfers 11,792,247 12,088,928 14,006,628 12,185,230 12,774,705 12,872,460 687,230 5.6% Change in Fund Balance 223,955$ (1,319,386)$ 866,259$ (90,091)$ 719,176$ 0 90,091$ SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION 49 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET TABLE G-4 2016 2017 2018 2019 2019 2020 Department Actual Actual Actual Budget Projected Budget CITY COUNCIL PERSONAL SERVICES 22,821$ 22,729$ 22,728$ 22,743$ 22,738$ 22,738$ OPERATING EXPENDITURES 25,898 31,022 30,936 33,165 30,063 40,342 CAPITAL OUTLAY - - - - - - TOTAL 48,719$ 53,751$ 53,664$ 55,908$ 52,801$ 63,080$ CITY MANAGER PERSONAL SERVICES 277,445$ 257,129$ 386,539$ 279,059$ 325,577$ 260,582$ OPERATING EXPENDITURES 10,324 6,870 39,317 19,230 17,101 15,745 CAPITAL OUTLAY - - - - - - TOTAL 287,769$ 264,000$ 425,856$ 298,289$ 342,678$ 276,327$ CITY CLERK PERSONAL SERVICES 287,490$ 150,152$ 159,304$ 167,445$ 166,243$ 174,561$ OPERATING EXPENDITURES 65,590 30,545 47,955 24,591 19,451 54,750 CAPITAL OUTLAY - - - 15,000 13,983 - TOTAL 353,080$ 180,698$ 207,260$ 207,036$ 199,677$ 229,311$ CITY ATTORNEY PERSONAL SERVICES OPERATING EXPENDITURES 94,682 68,346 100,267 104,914 104,885 106,291 CAPITAL OUTLAY - - - - - - TOTAL 94,682$ 68,346$ 100,267$ 104,914$ 104,885$ 106,291$ ADMINISTRATIVE SERVICES PERSONAL SERVICES 452,108$ 461,830$ 525,070$ 559,019$ 541,260$ 556,651$ OPERATING EXPENDITURES 98,051 105,234 126,108 134,436 127,219 137,616 CAPITAL OUTLAY - 4,050 - - - - TOTAL 550,159$ 571,115$ 651,177$ 693,455$ 668,479$ 694,267$ MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES 130,875$ 111,969$ 246,755$ 330,872$ 315,161$ 347,448$ OPERATING EXPENDITURES 68,352 51,456 138,267 115,287 121,114 188,412 CAPITAL OUTLAY - - - 30,775 30,775 - TOTAL 199,227$ 163,425$ 385,022$ 476,934$ 467,050$ 535,860$ 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 235,559$ 180,910$ 357,598$ 322,717$ 322,383$ 423,645$ OPERATING EXPENDITURES 17,970 33,677 38,178 73,430 62,891 142,679 CAPITAL OUTLAY - - - - - 20,000 TOTAL 253,529$ 214,587$ 395,776$ 396,147$ 385,274$ 586,324$ GENERAL FUND OPERATING SUMMARY EXPENDITURE BY DEPARTMENT/DIVISION AND CHARACTER LEVEL 50 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division – Continued 2016 2017 2018 2019 2019 2020 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES 873,844$ 883,814$ 919,624$ 725,381$ 716,264$ 918,439$ OPERATING EXPENDITURES 122,937 120,669 119,785 133,115 135,660 147,440 CAPITAL OUTLAY 23,303 - 36,465 - - 20,000 TOTAL 1,020,084$ 1,004,482$ 1,075,874$ 858,496$ 851,924$ 1,085,879$ POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES 2,238,074$ 2,308,436$ 2,727,327$ 2,993,500$ 3,064,765$ 3,073,099$ OPERATING EXPENDITURES 211,528 270,954 294,835 302,439 300,073 286,217 CAPITAL OUTLAY 8,241 19,373 23,289 17,878 17,878 60,000 TOTAL 2,457,843$ 2,598,763$ 3,045,451$ 3,313,817$ 3,382,716$ 3,419,316$ POLICE DEPARTMENT - INVES TIGATIONS PERSONAL SERVICES 669,523$ 603,083$ 648,579$ 699,164$ 656,280$ 888,975$ OPERATING EXPENDITURES 125,100 106,217 106,054 110,313 114,831 131,361 CAPITAL OUTLAY 15,444 5,188 - 37,447 37,446 26,000 TOTAL 810,068$ 714,488$ 754,632$ 846,924$ 808,557$ 1,046,336$ POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES 531,446$ 600,680$ 590,500$ 629,788$ 609,619$ 640,442$ OPERATING EXPENDITURES 8,443 10,349 8,563 16,485 17,003 10,840 CAPITAL OUTLAY - - - - - - TOTAL 539,889$ 611,029$ 599,063$ 646,273$ 626,622$ 651,282$ CODE ENFORCEMENT PERSONAL SERVICES 162,772$ 149,566$ 159,672$ 166,598$ 165,528$ 170,671$ OPERATING EXPENDITURES 15,945 15,138 18,914 17,074 16,872 20,038 CAPITAL OUTLAY - - - - - - TOTAL 178,717$ 164,704$ 178,587$ 183,672$ 182,400$ 190,709$ ENGINEERING PERSONAL SERVICES -$ 293,557$ -$ -$ -$ -$ OPERATING EXPENDITURES - 239,138 - - - - CAPITAL OUTLAY - 64,921 - - - - TOTAL -$ 597,616$ -$ -$ -$ -$ 51 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division – Continued 2016 2017 2018 2019 2019 2020 Department Actual Actual Actual Budget Projected Budget PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES 631,616$ 379,293$ 462,678$ 546,310$ 513,734$ 599,279$ OPERATING EXPENDITURES 83,688 72,500 338,222 363,150 358,179 350,588 CAPITAL OUTLAY 29,107 3,639 7,544 56,500 80,900 5,000 TOTAL 744,410$ 455,432$ 808,444$ 965,960$ 952,813$ 954,867$ PUBLIC FACILITIES - STORMWATER UTILITY PERSONAL SERVICES 615,512$ 336,195$ 630,002$ -$ -$ -$ OPERATING EXPENDITURES 448,749 377,195 488,037 - - - CAPITAL OUTLAY 3,303 - 2,263 - - - TOTAL 1,067,564$ 713,390$ 1,120,302$ -$ -$ -$ PUBLIC FACILITIES - FLEET MANAGEMENT PERSONAL SERVICES 202,533$ 184,297$ 194,428$ 200,981$ 193,974$ 185,084$ OPERATING EXPENDITURES 26,331 27,228 24,432 36,481 32,899 26,465 CAPITAL OUTLAY 28,525 2,335 - 10,750 9,595 - TOTAL 257,389$ 213,861$ 218,860$ 248,212$ 236,468$ 211,549$ PUBLIC FACILITIES - CEMETERY PERSONAL SERVICES 146,747$ 140,365$ 149,728$ 156,554$ 144,302$ 150,717$ OPERATING EXPENDITURES 30,318 26,011 27,920 29,666 30,526 28,459 CAPITAL OUTLAY 3,300 - 8,491 32,800 - - TOTAL 180,365$ 166,376$ 186,139$ 219,020$ 174,828$ 179,176$ PUBLIC FACILITIES - FACILITIES MAINTENANCE PERSONAL SERVICES 101,865$ 92,872$ 133,131$ 161,705$ 162,233$ 278,443$ OPERATING EXPENDITURES 159,784 225,941 232,174 230,020 226,885 246,735 CAPITAL OUTLAY 6,986 108,473 124,195 29,455 4,705 - TOTAL 268,635$ 427,285$ 489,500$ 421,180$ 393,823$ 525,178$ LEIS URE SERVICES PERSONAL SERVICES 615,126$ 518,371$ 505,975$ 848,982$ 773,105$ 818,915$ OPERATING EXPENDITURES 234,661 394,206 369,197 258,199 253,711 232,325 CAPITAL OUTLAY 37,875 10,880 4,368 141,159 141,159 103,500 TOTAL 887,662$ 923,457$ 879,540$ 1,248,340$ 1,167,975$ 1,154,740$ NON-DEPARTMENTAL PERSONAL SERVICES 230,284$ 409,276$ 291,741$ 259,727$ 324,075$ 313,850$ OPERATING EXPENDITURES 631,265 611,345 634,268 686,102 706,839 648,118 CAPITAL OUTLAY - 1,765 2,918 - - - GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 343,700 2,173,590 636,029 144,915 25,644 - CONTINGENCY - - - - - - TOTAL 1,205,249$ 3,195,976$ 1,564,956$ 1,090,744$ 1,056,558$ 961,968$ TOTALS PERSONAL SERVICES 8,527,708$ 8,175,533$ 9,111,377$ 9,070,545$ 9,017,242$ 9,823,539$ OPERATING EXPENDITURES 2,504,981 2,838,568 3,183,431 2,688,097 2,676,202 2,814,421 CAPITAL OUTLAY 191,902 220,623 209,532 371,764 336,441 234,500 GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 343,700 2,173,590 636,029 144,915 25,644 - CONTINGENCY - - - - - - TOTAL GENERAL FUND 11,568,292$ 13,408,315$ 13,140,369$ 12,275,321$ 12,055,529$ 12,872,460$ 52 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Established Revised Stormwater Utility Fee Credit Guidelines  Updated Portions of the Recreation & Open Space and Conservation/Coastal Management Elements of the City’s Comprehensive Plan  Completed Coastal Resiliency Plan for the City of Sebastian  Expanded Septic to Sewer Grant Program Thresholds for Lift Station & Gravity Systems  Rated City’s Road System and Established Six-Year Pavement Management Plan  Authorized the Design of New Public Works Compound  Completed Upgrades to Barber Street Sports Complex Restroom Facility  Continued Construction of New Pickleball Courts  Directed Staff to Search Alternative Methods of Vegetation Control and Provide Recommendations FISCAL YEAR 2020 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on:  Establish Vegetation Maintenance Policy for City’s Waterways  Establish Uniform Signage Throughout the City; Directional Signs in CRA  Approved CRA Master Plan Update  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 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Number of Council Meetings Conducted 24 21 18 20 18 Number of CRA Meetings Conducted 7 8 8 6 5 Number of Board of Adjustment Meetings Conducted 5 2 3 23 Number of Ordinances Adopted 9 3 9 5 5 Number of Resolutions Adopted 36 35 34 35 35 Number of Board Appointments 18 16 13 15 15 53 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET STAFFING 18/19 19/20 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Differenc e Personal Services 22,821$ 22,729$ 22,728$ 22,743$ 22,738$ 22,738$ -$ Operating Expenditures 25,898 31,022 30,936 33,165 30,063 40,342 10,279 Capital Outlay - - - - - - - Total 48,719$ 53,751$ 53,664$ 55,908$ 52,801$ 63,080$ 10,279$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference -$ 10,279$ -$ 3. Capital Outlay - No capital outlay requested. The Fiscal Year 2019-2020 adopted budget for City Council is $ 63,080 . This compares to the 2018-2019 projected expenditures of $ 52,801, an increase of $ 10,279 , or 19.47%. 1. Personal Services - No change. 2. Operating Expenditures - Increase due primarily to additional travel and training. 54 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected PAY Amended Expenditures Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 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 46 46 Total Personal Services 22,738$ 22,738$ FULL TIME EQUIVALENTS CITY COUNCIL Code: 010001 Amended Account FY15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Legislative Salaries 19,875 19,800 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,897 2,892 2,892 2,892 2,892 2,892 512400 Worker's Comp Insurance 49 38 36 51 46 46 TOTAL PERSONAL SERVICES 22,821 22,729 22,728 22,743 22,738 22,738 OPERATING EXPENDITURES 534000 Travel & Per Diem 21,591 24,217 24,825 26,000 24,000 32,500 534105 Cellular Telephone 563 1,293 1,667 1,980 1,880 1,884 534110 Internet Access 0 1,064 575 435 433 433 534800 Promotional Activities 557 190 171 600 500 700 535200 Departmental Supplies 272 467 517 500 300 500 535210 Computer Supplies 0 565 28 500 0 450 535410 Dues and Memberships 200 0 200 200 200 200 535420 Books and Publications 90 0 24 25 0 25 535450 Training and Education 2,625 3,225 2,930 2,925 2,750 3,650 TOTAL OPERATING EXPENDITURES 25,898 31,022 30,936 33,165 30,063 40,342 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 48,719 53,751 53,664 55,908 52,801 63,080 55 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CITY MANAGER In 1987, the voters of Sebastian adopted the Council/Manager form of government. The City Manager, appointed by and serving at the pleasure of the City Council, is the chief operating officer of municipal government. The City Manager's office provides administrative direction for all municipal operations consistent with goals adopted by City Council. As such, the City Manager implements policies of the City Council and is responsible for the oversight of the day-to-day operations of the City, as well as ensuring that services and operations function in an efficient, timely and cost-effective manner while still in accordance with City Council objectives. As chief operating officer of the City, the City Manager's office is involved in the following functions: the daily administration of the City; appointing authority for all City employees; supervision and evaluation of the management team; coordination of intra and inter-governmental affairs; acting as the administrative spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and non-departmental expenditures and the capital improvement program; preparation of reports and data to assist the City Council in making formal decisions; ensuring effective and efficient action on citizen complaints and requests for service; and conducting administrative research and analysis. FISCAL YEAR 2019 ACCOMPLISHMENTS  Successfully negotiated an Interlocal Agreement with Indian River County for Fire Inspection Service.  Accomplished two annexations within the City, which will provide additional revenue and allow the City to have positive control over development.  Completed the six-year Roadway Management Program.  Several projects were completed at the Airport: two taxiways, obtained grant funding for additional hangar, increased office and hangar space at almost 100% occupancy. Projects came in at or below budget.  Significantly furthered the design build for the Public Works Compound. FISCAL YEAR 2020 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations  Complete the City’s overall Strategic Plan.  Complete a comprehensive Stormwater Master Plan.  Quality Service to Citizens  Provide a prompt response to citizen complaints and/or requests and provide help where appropriate.  Update and redesign the City’s Website to make navigation through the site more efficient, secure and maintain ADA compliance.  Continue to be transparent and maintain residents informed about City services, projects and the community overall. Provide Effective Support to City Council  Continue to keep City Council informed in a proactive manner.  Follow legislation that may affect the City. Maintain Positive Intergovernmental Relations  Maintain open lines of communication with other governmental entities.  Continue to work with legislative delegation in Tallahassee, in support of the City’s projects, goals and objectives. 56 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Per Capita Level of Service Cost $511 $580 $543 $489 $511 Per Capita Number of Full-time Employees 5.17 5.01 5.08 5.40 5.32 General Fund Unrestricted Funds vs. Expenditures 50.24% 33.61% 40.89% 50.54% 47.33% CITY MANAGER PROGRAM BUDGET DESCRIPTION STAFFING 18/19 19/20 50.00% 40.00% 20.00% 20.00% 20.00% 20.00% 10.00% 20.00% 100.00% 100.00% NATURE OF ACTIVITY Management and Supervision of City Programs and Projects - Plan, organize, direct, coordinate, and report on City Projects. Improve and expand efforts for quality public services. Purchasing and Contract Administration - Provide City Departments/Divisions assistance in purchasing policy compliance. Assist with solicitations for professional services in accordance with applicable policies and legal restrictions. Preparation of City Council Agenda - Provide City Council members with recommendations on issues requiring legislative actions and implementation of their decisions. Initiate and review all matters requiring City Council actions. Intergovernmental Affairs - Represent City in intergovernmentalmatters. Serve as City representative on task forces, committees and planning groups. Administer inter-local agreements. Monitor and report State and Federal legislation affecting the City. CITY MANAGER BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Differenc e Personal Services 277,445$ 257,129$ 386,539$ 279,059$ 325,577$ 260,582$ (64,995)$ Operating Expenditures 10,324 6,870 39,317 19,230 17,101 15,745 (1,356) Capital Outlay - - - - - - - Total 287,769$ 264,000$ 425,856$ 298,289$ 342,678$ 276,327$ (66,351)$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference (64,995)$ (1,356)$ -$ The Fiscal Year 2019-2020 adopted budget for City Manager is $ 276,327. This compares to the 2018-2019 projected expenditures of $342,678, a decrease of $ 66,351 or -23.06%. 1. Personal Services - Decrease due to retirement payout in FY19 and re placement of a long term employee. 2. Operating Expenses - Decrease primarily due to sharing in copy expens es with another department. 3. Capital Outlay - No capital outlay requested. 57 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY MANAGER Projected PAY Amended Expenditures Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 City Manager 1.00 1.00 1.00 1.00 140,400$ 144,750$ Executive Assistant 43,927 / 79,069 1.00 1.00 1.00 1.00 75,000 51,500 Retirement Payout 40,425 - 2.00 2.00 2.00 2.00 TOTAL SALARIES 255,825$ 196,250$ FICA Taxes 19,575 15,013 Deferred Compensation 23,025 17,663 Group Health Insurance Premium 26,630 31,173 Employee Assistance Program 32 32 Worker's Comp Insurance 490 451 Total Personal Services 325,577$ 260,582$ FULL TIME EQUIVALENTS CITY MANAGER Code: 010005 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 217,675 200,485 307,974 218,100 255,825 196,250 512100 FICA Taxes 16,208 15,223 22,061 16,658 19,575 15,013 512225 Deferred Compensation 19,030 18,397 27,710 19,598 23,025 17,663 512301 Group Health Insurance Premium 14,310 13,371 28,409 24,137 26,630 31,173 512305 Dependant Health Ins Premium 9,684 9,215 0 0 0 0 512309 Employee Assistance Program 52 48 0 0 32 32 512400 Worker's Comp Insurance 485 390 386 566 490 451 TOTAL PERSONAL SERVICES 277,445 257,129 386,539 279,059 325,577 260,582 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 30,791 0 0 0 534000 Travel and Per Diem 4 0 1,180 5,000 2,500 3,650 534105 Cellular Phone 555 709 610 635 650 640 534120 Postage 32 19 39 50 50 50 534420 Equipment Leases 1,584 1,562 1,535 1,535 1,521 790 534620 R & M - Vehicles 4,134 237 216 500 250 500 534630 R & M - Office Equipment 662 580 721 760 655 340 534800 Promotional Activities 1,246 1,467 2,027 1,500 1,500 1,500 535200 Departmental Supplies 543 366 562 500 500 500 535210 Computer Supplies 0 8 0 0 0 0 535260 Gas and Oil 883 1,192 1,082 1,250 1,975 2,100 535410 Dues and Memberships 681 681 555 4,500 4,500 4,500 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 0 50 0 3,000 3,000 1,175 TOTAL OPERATING EXPENDITURES 10,324 6,870 39,317 19,230 17,101 15,745 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 287,769 264,000 425,856 298,289 342,678 276,327 58 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  FRMA Recertification of Records Clerk  CJIS Recertification of staff  Revised Records Management Policy  Purchased plans scanner  Prepared template to begin storage of ‘current projects’ with departments  Continued scanning of records into electronic storage  Developed November 2018 ballot and assisted Supervisor of Elections with early voting  Completed Council Chamber renovations  Held appreciation receptions for boards  Participated in strategic planning sessions  Strengthened and improved knowledge of local government through webinars, classroom teaching and networking FISCAL YEAR 2020 GOALS AND OBJECTIVES Direct Overall Municipal Service Delivery with specific focus on:  Learn to operate large plans scanner and begin archiving plans/surveys/maps  Hold election process for three Council seats; canvass 2019 election  Set up files for Unit 5 lot sales (Cemetery Expansion)  Continue to provide quality customer service and promptly address public record requests  Promote staff training and development  Continue to ensure compliance of record retention with the City’s departments 59 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Records Scanned 1500 20 c.f. 49 c.f. 22 c.f. 50 c.f. Records Destroyed 140 412 c.f. 563 c.f. 400 c.f. 450 c.f. Council Meeting Packets/Minutes 24 21 18 22 18 Cemetery Lots/Niches Sold 59 32 58 55 60 Election - Candidates Qualified 3 4 3 3 5 Legal/Display Ads Published 18 13 17 20 18 Code Supplements Distributed 2 0 1 5 5 Board Appointments Administered 18 16 13 18 18 Instruments Recorded 2 8 2108 Public Records Requests 145 136 144 150 150 Other Committee Meeting Minutes Recorded 21 11 16 6 18 CITY CLERK PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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/ M IS 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 recy cling 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 Chairpers on 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 electio ns, prepares resolutions and forms, swears in elect ed 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. 60 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 287,490$ 150,152$ 159,304$ 167,445$ 166,243$ 174,561$ 8,318$ Operating Expenses 65,590 30,545 47,955 24,591 19,451 54,750 35,299 Capital Outlay - - - 15,000 13,983 - (13,983) Total 353,080$ 180,698$ 207,260$ 207,036$ 199,677$ 229,311$ 29,634$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference 8,318$ 35,299$ (13,983)$ The Fiscal Year 2019-2020 adopted budget for City Clerk is $ 229,311. This compares to the 2018-2019 projected expenditures of $ 199,677, an increase of $ 29,634 or 14.84%. 1. Personal Services - Increase due to negotiated increases in salaries and insurance. 2. Operating Expenses - Increase due primarily to election year costs and anticipated new ordinances. 3. Capital Outlay - Decrease due to no capital outlay requested this year. CITY CLERK Projected PAY Amended Expenditures Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 City Clerk 1.00 1.00 1.00 1.00 83,900$ 86,500$ Records Clerk 29,923 / 53,862 1.00 1.00 1.00 1.00 35,750 36,000 Clerical Assistant (Temp)$10.00/hr 0.50 0.00 0.00 0.00 - - Clerical Assistant (P/T)$ 11.00/hr 0.00 0.50 0.50 0.50 9,350 11,250 2.50 2.50 2.50 2.50 TOTAL SALARIES 129,000$ 133,750$ Overtime - 200 FICA Taxes 9,800 10,247 Deferred Compensation 10,725 11,043 Group Health Insurance Premium 16,400 18,981 Employee Assistance Program 32 32 Worker's Comp Insurance 286 308 Total Personal Services 166,243$ 174,561$ PERSONAL SERVICES SCHEDULE FULL TIME EQUIVALENTS 61 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CITY CLERK Code: 010009 Amended Account FY 15/16 FY 16/17 FY17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Salaries 228,236 109,944 115,416 128,450 129,000 133,750 511300 Temporary Salaries 1,595 4,943 6,858 0 0 0 511400 Overtime 0 0 0 200 0 200 512100 FICA Taxes 17,311 8,551 9,330 9,769 9,800 10,247 512225 Deferred Compensation 20,024 9,895 10,560 10,733 10,725 11,043 512301 Group Health Insurance Premium 12,965 13,372 16,912 17,962 16,400 18,981 512305 Dependant Health Ins Premium 6,833 3,178 0 0 0 0 512309 Employee Assistance Program 56 48 0 0 32 32 512400 Worker's Comp Insurance 471 221 229 331 286 308 TOTAL PERSONAL SERVICES 287,490 150,152 159,304 167,445 166,243 174,561 533400 Other Contractual Services 2,090 1,796 1,986 3,000 2,300 3,000 533490 Codification Services 3,306 2,008 2,899 5,000 2,250 4,500 534000 Travel and Per Diem 1,253 681 145 800 700 900 534101 Telephone 7 0 0 0 0 0 534110 Internet Services 433 0 0 0 0 0 534120 Postage 355 365 475 450 435 450 534420 Equipment Leases 689 679 668 668 662 700 534630 R & M - Office Equipment 11,453 11,800 1,092 960 920 1,050 534910 Clerk of Court Filing Fees 93 268 162 378 270 300 534920 Legal Ads 2,178 2,084 1,616 2,000 975 2,000 534990 Election Costs 34,338 9,488 37,940 9,820 9,789 40,000 535200 Departmental Supplies 529 374 284 300 205 300 535210 Computer Supplies 7,450 21 148 300 60 300 535410 Dues and Memberships 525 538 440 550 545 450 535420 Books and Publications 62 0 0 0 0 0 535450 Training and Education 830 444 100 365 340 800 TOTAL OPERATING EXPENDITURES 65,590 30,545 47,955 24,591 19,451 54,750 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 15,000 13,983 0 TOTAL CAPITAL OUTLAY 0 0 0 15,000 13,983 0 TOTAL CITY CLERK 353,080 180,698 207,260 207,036 199,677 229,311 62 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 all legal transactional and litigation matters, and monitors the representation of the City by outside counsel where appropriate. 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 2019 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.  Evaluated Code Enforcement/Magistrate process and recommended changes to be consistent with existing law.  Provided legal support on significant land use matters, including meeting and negotiating with developers and their attorneys.  Maintain a professional network with local government attorneys from the County, Sheriff, School Board and other municipalities in the County.  Assisted in reviewing and updating procurement documents and procedures.  Reviewed significant legal claims and insurance settlements, as deemed necessary. FISCAL YEAR 2020 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.  Continue to serve as police legal advisor to the City’s police department.  Continue to evaluate and improve the adjudication process for Code violations, including lien services and collection of valid liens.  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. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Number of Resolutions 35 35 35 35 35 Number of Ordinances 8 3 5 5 5 Number of Meetings 45 42 42 58 26 63 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CITY ATTORNEY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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 counselto 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 15/16 FY 16/17 FY 17/18 FY18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services -$ -$ -$ -$ -$ -$ -$ Operating Expenses 94,682 68,346 100,267 104,914 104,885 106,291 1,406 Capital Outlay - - - - - - - Total 94,682$ 68,346$ 100,267$ 104,914$ 104,885$ 106,291$ 1,406$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference -$ 1,406$ -$ The Fiscal Year 2019-20 adopted budget for the City Attorney is $ 106,291. This compares to the 2018-19 projected expenditures of $ 104,885, an increase of $ 1,406 or 1.34%. 1. Personal Services - No change. 2. Operating Expenses - Increase due to additional Special Magistrate hearings. 3. Capital Outlay - No capital outlay requested. 64 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES OPERATING EXPENDITURES 533400 Other Contractual Services 92,615 66,545 99,470 103,200 104,050 105,600 534000 Travel and Per Diem 318 0 0 0 0 0 534105 Cellular Phone 0 0 285 460 438 441 534110 Internet Services 0 209 415 0 0 0 534115 On-Line Services 1,074 920 0 1,104 0 0 534120 Postage 0 0 0 0 27 25 535200 Departmental Supplies 0 0 72 0 370 225 535230 Small Tools and Equipment 0 0 24 0 0 0 535410 Dues and Memberships 150 150 0 150 0 0 535420 Books and Publications 0 522 0 0 0 0 535450 Training and Education 525 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 94,682 68,346 100,267 104,914 104,885 106,291 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY ATTORNEY 94,682 68,346 100,267 104,914 104,885 106,291 65 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Twentieth time awardee of the Government Finance Officer’s Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and fourteenth 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 and added PNC purchasing cards on a trial basis.  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. FISCAL YEAR 2020 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 2018-2019 Comprehensive Annual Financial Report for the Excellence for Financial Reporting Award and 2019-2020 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.  Continue staff training in accounting, risk management, and emergency management. 66 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Total Full and Part-time Positions 178 180 182 192 178 Terminations/Resignations/Retirements 41 29 34 30 20 HR hours to process new employee 3 3 2 2 2 Applications processed 400 300 93 500 200 New Hires 35 37 31 50 31 Background Checks conducted - non-sworn 35 40 21 25 25 Reported Workers Compensation Claims 8 18 15 25 15 Time frame to hire new employee - non-sworn 14 days 21 days 14 days 14 days 14 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 $24.63 $24.68 $26.92 $27.14 $27.59 Journal Entries Processed 1,032 1,028 1,047 1,000 1,000 Accounts Payable Invoices Processed 4,238 4,191 3,880 4,400 3,700 Accounts Payable Checks Processed 2,384 2,232 2,210 2,400 2,200 Purchase Orders Processed 328 289 355 325 350 Payroll Checks Processed 3,992 4,008 4,360 4,300 4,600 Purchasing/Corporate Card Transactions Processed 1,357 1,718 2,297 2,200 2,600 Purchasing Card Users 39 40 39 39 41 Garage Sale Permits Issued 838 799 826 850 900 Number of Fixed Assets Records 2,200 2,302 2,588 2,500 2,800 Comprehensive Annual Financial Statement issued 02/15/17 03/23/18 03/08/19 02/15/20 02/15/21 Annual Budget Document issued 10/27/15 11/04/16 11/27/17 10/15/18 10/30/19 Excellence in Financial Reporting Award (consecutive years)18 19 20 21 22 Distinguished Budget Presentation Award (consecutive years)12 13 14 15 16 67 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET ADMINISTRATIVE SERVICES PROGRAM BUDGET STAFFING 18/19 19/20 24.00% 17.00% 11.00% 12.00% 7.00% 7.00% 8.00% 7.00% 6.00% 6.00% 6.00% 6.00% 7.00% 8.00% 3.00% 4.00% 7.00% 7.00% 3.00% 4.00% 2.00% 3.00% 3.00% 3.00% 2.00% 2.00% 3.00% 3.00% 3.00% 3.00% 3.00% 6.00% 2.00% 2.00% 100.00% 100.00% Cash Management -Collect revenues fromtaxes,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 labor agreements with both PBA and CWA and any Memos of Understanding necessary during the life of existing contracts. Performsupport 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 priorto 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. Provide administrative support to the Police Pension Plan. 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 relationships 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. 68 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 452,108$ 461,830$ 525,070$ 559,019$ 541,260$ 556,651$ 15,391$ Operating Expenses 98,051 105,234 126,108 134,436 127,219 137,616 10,397 Capital Outlay - 4,050 - - - - - Total 550,159$ 571,115$ 651,177$ 693,455$ 668,479$ 694,267$ 25,788$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference 15,391$ $ 10,397 $ - The Fiscal Year 2019-2020 adopted budget for Administrative Services is $ 694,267. This compares to the 2018-2019 projected expenditures of $ 668,479, an increase of $ 25,788 or 3.86%. 2. Operating Expenses - Increase due to increased advertising for job openings, training, and education. 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 17/18 18/19 18/19 19/20 18/19 19/20 Administrative Services Director/CFO 78,967 / 142,140 1.00 1.00 1.00 1.00 131,450$ 135,250$ Human Resources Director/Asst Admin Services Direct or 72,868 / 131,163 1.00 1.00 1.00 1.00 92,025 92,000 Assistant Accounting Services Director 67,703 / 121,866 1.00 1.00 1.00 1.00 73,275 73,250 Procurement/Contracts Manager 55,588 / 100,058 1.00 1.00 1.00 1.00 56,250 59,750 Accountant 40,244 / 72,439 1.00 1.00 1.00 1.00 44,250 45,250 Account Clerk II 29,052 / 52,293 1.00 1.00 1.00 1.00 30,750 31,250 6.00 6.00 6.00 6.00 TOTAL SALARIES 428,000$ 436,750$ Overtime - 250 FICA Taxes 32,750 33,431 Deferred Compensation 38,500 39,330 Group Health Insurance Premium 41,000 45,864 Employee Assistance Program 95 95 Worker's Comp Insurance 915 931 Total Personal Services 541,260$ 556,651$ FULL TIME EQUIVALENTS 69 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 368,115 371,071 414,889 440,900 428,000 436,750 511300 Temporary Salaries 2,948 2,092 38 0 0 0 511400 Overtime 59 0 0 250 0 250 512100 FICA Taxes 28,345 28,474 31,273 33,603 32,750 33,431 512225 Deferred Compensation 30,677 31,911 36,946 39,533 38,500 39,330 512301 Group Health Insurance Premium 20,400 24,016 41,230 43,672 41,000 45,864 512305 Dependent Insurance 693 3,487 0 0 0 0 512309 Employee Assistance Program 136 138 0 0 95 95 512400 Worker's Comp Insurance 736 642 694 1,061 915 931 TOTAL PERSONAL SERVICES 452,108 461,830 525,070 559,019 541,260 556,651 OPERATING EXPENDITURES 533120 Consultants 10,529 6,281 830 4,500 0 0 533175 Employee Background Testing 12,182 16,562 15,570 13,200 12,000 13,440 533200 Audit Fees 33,525 33,060 36,000 37,746 37,746 37,746 533400 Other Contractual Services 7,010 4,969 27,924 30,350 30,350 32,740 534000 Travel and Per Diem 41 496 892 1,000 200 1,400 534105 Cellular Telephone 0 440 0 0 0 0 534110 Internet Access 159 433 774 0 0 0 534120 Postage 2,160 1,893 1,678 1,800 1,800 1,900 534420 Equipment Leases 1,879 1,852 1,820 1,820 1,805 1,820 534630 R & M - Office Equipment 24,282 25,957 28,776 27,895 30,028 30,940 534800 Promotional Activities 0 0 0 1,750 500 1,500 534825 Advertising 198 1,118 504 500 3,500 4,340 534920 Legal Ads 1,069 1,984 821 1,700 1,600 1,900 535200 Departmental Supplies 3,380 5,513 4,198 5,210 3,500 3,570 535205 Bank Charges 190 147 145 175 145 145 535210 Computer Supplies 418 469 615 2,600 300 300 535230 Small Tools & Equipment 0 0 2,047 0 0 0 535410 Dues and Memberships 950 3,563 3,339 3,340 3,445 3,675 535420 Books and Publications 50 50 0 50 0 0 535450 Training and Education 30 449 175 800 300 2,200 TOTAL OPERATING EXPENDITURES 98,051 105,234 126,108 134,436 127,219 137,616 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 4,050 0 0 0 0 TOTAL CAPITAL OUTLAY 0 4,050 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 550,159 571,115 651,177 693,455 668,479 694,267 70 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS DIVISION The Management Information Systems division consists of four (4) 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 2019 ACCOMPLISHMENTS  Instituted City-wide security awareness training for all users  Installed additional hardware in order to promote data resiliency  Removed/replaced EOL hardware within the network to  Installed additional fiber optic cabling for increasing bandwidth between buildings & floors  Audited security system for usage and access controls  Installed a new city hall complex surveillance system FISCAL YEAR 2020 GOALS AND OBJECTIVES  Move all city emails and users to office 365/exchange online  Continue to educate end-users in best practices for cyber-security  Create plans for whole building failures and other datacenter fail-over needs  Continue to evaluate the needs of the city  Continue cross training MIS team members so that the City and PD do not suffer from lack of knowledge in the absence of any particular team member. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2018/2019 Workorders Processed 2012 2730 2775 2500 2700 Server/Network/Phone Outages Serviced 4 22 15 15 10 Web/COS-TV Workorders Processed 1018 694 810 700 800 Programs Aired Live on COS-TV 72 101 122 120 120 User Training hours performed/supported 72 30 30 60 100 71 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET STAFFING 18/19 19/20 20.00% 8.00% 30.00% 20.00% 0.00% 2.00% 5.00% 3.00% 5.00% 5.00% 10.00% 10.00% 5.00% 5.00% 15.00% 20.00% 0.00% 25.00% 10.00% 2.00% 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. 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 chan ges 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… Security & Training - securing all endpoints and servers against unwanted intrusion. Training of end users on safe usage of city provided technology. Making sure that systems have all needed patches. Securing all internet based services against hacking/breaches. MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 130,875$ 111,969$ 246,755$ 330,872$ 315,161$ 347,448$ 32,287$ Operating Expenses 68,352 51,456 138,267 115,287 121,114 188,412 67,298 Capital Outlay - - - 30,775 30,775 - (30,775) Total 199,227$ 163,425$ 385,022$ 476,934$ 467,050$ 535,860$ 68,810$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference 32,287$ $ 67,298 $ (30,775) 2. Operating Expenses - Increase due to planned website upgrades and increased software licensing fees. 3. Capital Outlay - No General Fund capital outlay requested this year. 1. Personal Services - Increase due to negotiated salary and insurance increases and having a full staff during the year. The Fiscal Year 2019-2020 adopted budget for Management Information Systems is $ 535,860, this compares to the 2018-2019 projected expenditures of $ 467,050, an increase of $ 68,810, or 14.73%. 72 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 MIS Manager 55,588 / 100,058 0.00 1.00 1.00 1.00 72,700$ 79,000$ Network Manager 50,871 / 91,568 1.00 0.00 0.00 0.00 - - Electronic Records and Information Manager 40,200 / 68,339 1.00 0.00 0.00 0.00 - - MIS Technical Analyst 37,528 / 67,550 0.00 1.00 1.00 1.00 59,200 60,750 Systems Administrator 48,529 / 87,352 0.00 1.00 1.00 1.00 45,200 53,500 MIS Technician 32,698 / 58,857 1.00 1.00 1.00 1.00 36,900 37,500 Audio Visual Technician (Part Time)$ 10.00/hr-$ 13.24/hr 0.50 0.50 0.50 1.00 12,000 31,500 Audio Visual Technician (Temp)$ 10.00/hr 1.50 0.50 0.50 0.00 11,600 - 5.00 5.00 5.00 5.00 TOTAL SALARIES 237,600$ 262,250$ Overtime 6,250 3,000 FICA Taxes 18,655 20,292 Deferred Compensation 21,000 21,038 Group Health Insurance Premium 31,050 40,198 Employee Assistance Program 55 63 Worker's Comp Insurance 551 607 Total Personal Services 315,161$ 347,448$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR DESCRIPTION 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Server/Host Update 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 200,000$ Computer Replacements (City)10,000 25,000 25,000 25,000 25,000 110,000 Computer Replacements (Police)75,000 10,000 20,000 10,000 20,000 135,000 Audio Visual Equipment 5,000 30,000 10,000 10,000 10,000 65,000 Network Infrastructure 30,000 30,000 30,000 30,000 30,000 150,000 Remote Access Firewall - 40,000 - - - 40,000 Citywide Phone System - 100,000 - - - 100,000 Over the Air Connections - 10,000 20,000 - - 30,000 Core Switches - - - - 25,000 25,000 Total 160,000$ 285,000$ 145,000$ 115,000$ 150,000$ 855,000$ 73 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 99,865 86,749 186,051 239,000 226,000 262,250 511300 Temporary Salaries 163 0 5,178 7,800 11,600 0 511400 Overtime 0 678 2,355 1,000 6,250 3,000 512100 FICA Taxes 7,319 6,785 14,409 18,880 18,655 20,292 512225 Deferred Compensation 8,988 7,449 14,830 20,205 21,000 21,038 512301 Group Health Insurance Premium 12,838 10,023 23,579 43,348 31,050 40,198 512305 Dependant Health Ins Premium 1,392 43 0 0 0 0 512309 Employee Assistance Program 52 40 0 0 55 63 512400 Worker's Comp Insurance 259 202 354 639 551 607 TOTAL PERSONAL SERVICES 130,875 111,969 246,755 330,872 315,161 347,448 OPERATING EXPENDITURES 533120 Consultants 0 0 38,056 0 16,000 8,000 533400 Other Contractual Services 14,955 0 615 0 0 40,000 534000 Travel and Per Diem 165 280 575 500 550 700 534101 Telephone 0 7,634 308 9,000 0 0 534105 Cellular Phone 810 819 1,407 2,400 1,950 2,160 534110 Internet Access 1,660 1,414 16,043 16,000 15,000 21,850 534120 Postage 0 5 58 100 75 50 534130 Express Mail 43 11 106 100 100 100 534420 Equipment Leases 0 0 69 69 69 72 534630 R & M - Office Equipment 0 30,215 39,956 69,538 69,500 87,475 534640 R & M-Operating Equipment 39,338 1,690 1,049 300 0 0 535200 Departmental Supplies 278 328 1,806 300 750 200 535210 Computer Supplies 10,658 7,900 30,458 9,750 10,000 5,235 535230 Small Tools and Equipment 146 245 78 0 0 200 535410 Dues and Memberships 299 501 4,684 4,940 5,820 19,420 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 0 415 2,999 2,190 1,200 2,850 TOTAL OPERATING EXPENDITURES 68,352 51,456 138,267 115,287 121,114 188,412 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 30,775 30,775 0 TOTAL CAPITAL OUTLAY 0 0 0 30,775 30,775 0 199,227 163,425 385,022 476,934 467,050 535,860 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 74 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 4,475,659$ 883,814$ 5,045,701$ 5,214,431$ 5,212,456$ 5,691,626$ 479,170$ Operating Expenses 483,953 120,669 548,151 579,426 584,439 595,896 11,457 Capital Outlay 46,988 - 59,754 55,325 55,324 106,000 50,676 Total 5,006,600$ 1,004,482$ 5,653,606$ 5,849,182$ 5,852,219$ 6,393,522$ 541,303$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference $ 479,170 $ 11,457 $ 50,676 POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS 3. Capital Outlay - Increase due primarily to new trailer and early intervention system. The Fiscal Year 2019-2020 adopted budget for the Police Department as a whole is $ 6,393,522. This compares to the 2018- 2019 projected expenditures of $ 5,852,219, an increase of $ 541,303 or 9.3%. 1. Personal Services - Increase due to retirement payouts and negotiated salary and insurance increases. 2. Operating Expenses - Increase due primarily to accredidation costs a nd crime lab fee increase. Police Administration 17% Police Operations 54% Investigations 16% Dispatch 10% Code Enforcement 3% Sebastian Police Department Cost Allocation 75 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES 873,844$ 883,814$ 919,624$ 725,381$ 716,264$ 918,439$ OPERATING EXPENDITURES 122,937 120,669 119,785 133,115 135,660 147,440 CAPITAL OUTLAY 23,303 - 36,465 - - 20,000 TOTAL 1,020,084$ 1,004,482$ 1,075,874$ 858,496$ 851,924$ 1,085,879$ POLICE OPERATIONS PERSONAL SERVICES 2,238,074$ 2,308,436$ 2,727,327$ 2,993,500$ 3,064,765$ 3,073,099$ OPERATING EXPENDITURES 211,528 270,954 294,835 302,439 300,073 286,217 CAPITAL OUTLAY 8,241 19,373 23,289 17,878 17,878 60,000 TOTAL 2,457,843$ 2,598,763$ 3,045,451$ 3,313,817$ 3,382,716$ 3,419,316$ POLICE INVESTIGATIONS PERSONAL SERVICES 669,523$ 603,083$ 648,579$ 699,164$ 656,280$ 888,975$ OPERATING EXPENDITURES 125,100 106,217 106,054 110,313 114,831 131,361 CAPITAL OUTLAY 15,444 5,188 - 37,447 37,446 26,000 TOTAL 810,068$ 714,488$ 754,632$ 846,924$ 808,557$ 1,046,336$ POLICE DISPATCH PERSONAL SERVICES 531,446$ 600,680$ 590,500$ 629,788$ 609,619$ 640,442$ OPERATING EXPENDITURES 8,443 10,349 8,563 16,485 17,003 10,840 CAPITAL OUTLAY - - - - - - TOTAL 539,889$ 611,029$ 599,063$ 646,273$ 626,622$ 651,282$ POLICE CODE ENFORCEMENT PERSONAL SERVICES 162,772$ 149,566$ 159,672$ 166,598$ 165,528$ 170,671$ OPERATING EXPENDITURES 15,945 15,138 18,914 17,074 16,872 20,038 CAPITAL OUTLAY - - - - - - TOTAL 178,717$ 164,704$ 178,587$ 183,672$ 182,400$ 190,709$ TOTALS PERSONAL SERVICES 4,475,659$ 4,545,579$ 5,045,701$ 5,214,431$ 5,212,456$ 5,691,626$ OPERATING EXPENDITURES 483,953 523,326 548,151 579,426 584,439 595,896 CAPITAL OUTLAY 46,988 24,561 59,754 55,325 55,324 106,000 TOTAL 5,006,600$ 5,093,466$ 5,653,606$ 5,849,182$ 5,852,219$ 6,393,522$ 76 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Provided professional law enforcement services to the community through the various divisions, ensuring transparency and dedication.  Continued development of staff through leadership and mentoring programs both internal and external.  Enhanced Community Outreach Program by adding a part time specialist and expanding our program to reach more members of the community.  Provided 3 full time SRO’s to our schools and established a good working relationship with faculty/staff and students including safety training.  FISCAL YEAR 2020 GOALS AND OBJECTIVES  Continue to provide a safe environment to live and work for residents, visitors and commuters.  Continue to educate our community through training courses, social media and professional interactions.  Continue to research and utilize resources available to benefit the entire community.  Successful reaccreditation with the Commission for Florida Accreditation as an Excelsior agency. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Civic meetings attended 90 100 132 100 125 Policies reviewed 90 123 200 100 200 Unit staff meetings attended 12 12 12 12 12 Senior staff meetings attended 24 24 24 24 24 Staff inspections performed 4 4 4 4 4 Computerized statistical reviews 12 12 12 12 12 Crime Prevention Information needs 55 30 51 50 50 Youth & Bike Safety Events 30 30 36 24 40 Community Events 58 62 67 60 65 Background Investigations 14 20 25 20 20 Training Assistance 24 24 24 24 24 Internal Investigations 1 1 3 2 2 Conduct 40 hrs of training for officers 38 39 43 43 43 Conduct training for civilian employees 40 40 60 40 50 Recruiting and promotional Activities 40 36 36 36 36 Number of citations processed 711 670 788 800 850 Number of warnings processed 2354 2510 2891 2400 3200 Number of reports processed 3191 3262 2892 3300 3000 Number of parking citations processed 73 49 56 50 60 Number of trespass warnings processed 268 149 124 200 150 Statistical reports completed 35 30 30 38 36 77 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 37.50% 36.00% 2.50% 2.00% 0.50% 1.00% 32.00% 33.00% 21.50% 23.00% 4.50% 4.00% 1.50% 1.00% 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 FDLE with UCR reports, update UCR, prepare and provide statistics, update pin map. Administrative - Mail correspondence to housewatch participants and to pro gramdonors, 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 873,844$ 883,814$ 919,624$ 725,381$ 716,264$ 918,439$ 202,175$ Operating Expenses 122,937 120,669 119,785 133,115 135,660 147,440 11,780 Capital Outlay 23,303 - 36,465 - - 20,000 20,000 Total 1,020,084$ 1,004,482$ 1,075,874$ 858,496$ 851,924$ 1,085,879$ 233,955$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference 202,175$ 11,780$ 20,000$ 1. Personal Services - Increase due to retirement payouts, longevity, and negotiated salary and insurance increases. 2. Operating Expenses - Increase due to accredidation costs and semi-annual insurance payment. 3. Capital Outlay - Increase due to no capital outlay requested in prior year. The Fiscal Year 2019-2020 adopted budget for Police Administration is $ 1,085,879. This compares to t he 2018-2019 projected expenditures of $ 851,924 (excluding State Pension funds), an increase of $ 233,955 or 27.5%. 78 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE ADMINISTRATION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Chief of Police 78,967 / 142,140 1.00 1.00 1.00 1.00 125,550$ 129,000$ *Retirement Payout-Police Chief - 69,000 Deputy Chief of Police 62,565 / 112,616 1.00 1.00 1.00 1.00 117,750 121,000 *Drop Payout-Deputy Chief 55,750 Captain 60,742 / 109,336 0.00 1.00 1.00 1.00 95,600 103,000 Commander 50,871 / 91,568 2.00 0.00 0.00 0.00 - - Administrative Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 47,350 47,000 Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 41,600 42,500 Records Specialist II 30,821 / 55,478 1.00 1.00 1.00 1.00 34,500 35,000 Clerical Assistant II 26,587 / 47,856 1.00 1.00 1.00 1.00 32,300 33,000 Logistics Specialist P/T $ 12.36/hr 0.50 0.50 0.50 0.50 12,500 13,000 COPE Specialist P/T $ 12.36/hr 0.00 0.50 0.50 0.50 12,000 13,000 8.50 8.00 8.00 8.00 TOTAL SALARIES 519,150$ 661,250$ Overtime 500 500 FICA Taxes 39,800 50,748 Clothing Allowance 1,620 1,620 Deferred Compensation 14,025 14,220 Chapter 185 Pension 73,733 111,794 Group Health Insurance Premium 53,800 57,959 Employee Assistance Program 111 111 Worker's Comp Insurance 13,525 20,237 Total Personal Services 716,264$ 918,439$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL COPE Laptop 3,000$ -$ -$ -$ -$ 3,000$ COPE Trailer Generator 2,000 - - - - 2,000 Early Intervention System 15,000 - - - - 15,000 20,000$ -$ -$ -$ -$ 20,000$ EXPENDITURES PER FISCAL YEAR POLICE ADMINISTRATION DIVISION - TO BE FUNDED BY GENERAL FUND 79 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 534,855 529,259 522,105 498,550 494,650 661,250 511300 Temporary Salaries 8,391 8,847 9,801 25,000 24,500 0 511400 Overtime 1,498 810 389 500 500 500 512100 FICA Taxes 40,897 40,636 40,282 40,038 39,800 50,748 512215 Clothing Allowance 1,620 2,138 1,980 1,620 1,620 1,620 512225 Deferred Compensation 17,288 12,592 13,258 13,703 14,025 14,220 512250 Chapter 185 Retirement 41,923 54,528 77,663 75,790 73,733 111,794 512251 Chapter 185 State Shared Revenue 169,027 168,628 188,923 0 0 0 512301 Group Health Insurance Premium 35,184 43,909 52,651 54,509 53,800 57,959 512305 Dependant Health Ins Premium 11,071 12,446 0 0 0 0 512309 Employee Assistance Program 172 192 0 0 111 111 512400 Worker's Comp Insurance 11,918 9,828 12,572 15,671 13,525 20,237 TOTAL PERSONAL SERVICES 873,844 883,814 919,624 725,381 716,264 918,439 OPERATING EXPENDITURES 533100 Professional Services 890 2,743 1,383 600 600 3,800 533400 Other Contractual Services 25 25 25 0 25 25 533415 Janitorial Services 10,092 11,017 0 0 0 0 533500 Investigations 179 320 917 500 500 500 534000 Travel and Per Diem 0 2,899 3,180 5,400 7,000 6,000 534101 Telephone 7,258 7,936 8,921 8,940 10,600 10,600 534105 Cellular Telephone 2,105 2,629 2,416 2,100 1,920 1,920 534110 Internet Services 1,898 3,039 3,039 2,185 2,645 2,615 534120 Postage 1,409 1,285 1,052 1,200 1,500 1,000 534310 Electric 28,861 29,202 24,858 29,000 25,000 26,250 534320 Water/Sewer 2,829 3,082 2,946 3,100 2,850 3,000 534420 Equipment Leases 3,240 3,194 3,139 3,140 3,120 3,250 534500 Insurance 5,609 0 5,609 0 0 5,700 534610 R & M-Buildings 3,699 0 5,925 5,000 5,000 10,000 534620 R & M-Vehicles 1,346 1,035 1,479 1,500 500 500 534630 R & M - Office Equipment 29,513 32,104 33,585 41,800 47,450 48,000 534640 R & M-Operating Equipment 572 33 0 1,600 4,000 1,000 534650 R & M-Radio 130 200 35 100 100 100 534800 Promotional Activities 912 1,000 937 1,000 1,000 1,000 534820 Designated Expenditure (Greer Donation)7,435 1,509 3,886 8,000 1,000 0 535200 Departmental Supplies 3,937 5,628 5,289 5,000 5,000 7,000 535210 Computer Supplies 38 47 54 50 150 80 535230 Small Tools and Equipment 3,687 649 0 500 500 500 535260 Gas and Oil 4,171 3,922 4,648 5,000 5,000 5,000 535270 Uniforms and Shoes 484 1,471 789 800 1,000 800 535275 Safety Equipment 0 0 0 100 100 100 535410 Dues and Memberships 1,743 2,370 2,839 3,000 3,000 3,200 535420 Books and Publications 875 125 614 300 500 500 535450 Training and Education 0 3,206 2,220 3,200 5,600 5,000 TOTAL OPERATING EXPENDITURES 122,937 120,669 119,785 13 3,115 135,660 147,440 CAPITAL OUTLAY 606400 Vehicles and Equipment 14,303 0 16,965 0 0 20,000 606405 Vehicles and Equipment (Designated Funds)9,000 0 19,500 0 0 0 TOTAL CAPITAL OUTLAY 23,303 0 36,465 0 0 20,000 TOTAL POLICE ADMINISTRATION 1,020,084 1,004,482 1,075,874 858,496 851,924 1,085,879 80 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Significant increase in police-community interactions through the COPE unit activity  Significant increase in the public education and awareness through the COPE self-defense, safety and awareness training.  Development of leadership mentoring and preparation of promotions for succession planning.  Continued progress of nationally recognized crisis intervention and stress management services for internal and external application. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Increase the utilization of civil citation program for juvenile intervention.  Complete the protective equipment purchases for all sworn personnel to ensure safety and readiness.  Continue the development of skills in the area of active shooter/active threat training.  Increase water patrol, safety checks and general vessel operations for the safe use of our waterways. 81 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Traffic Stops 3,013 3,225 3,953 3,500 4,000 Officer Initiated Activity 13,521 14,024 17,687 20,000 19,000 Traffic Enforcement 991 1,004 1,437 1,500 1,500 Parking Enforcement 73 107 151 100 100 Alarms 729 711 650 600 600 Written Warnings Traffic Stops 2,354 2,519 2,870 3,000 3,000 Calls for Service 35,518 37,265 48,610 50,000 50,000 Adult Arrests 20 59 28 30 30 Juvenile Arrests 335 300 437 425 440 Buckle up and DUI enforcement waves 4 2 2 4 4 K-9 usage reports 35 46 42 75 75 K-9 training days 52 52 52 52 52 POLICE OPERATIONS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 40.00% 40.00% 18.00% 18.00% 16.00% 15.00% 2.50% 2.50% 3.50% 4.50% 12.00% 13.00% 4.00% 4.00% 3.00% 2.00% 1.00% 1.00% 100.00% 100.00% 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. Monitor traffic to direct traffic enforcement strategies. Plan and participate in task force operations. 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. 82 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE OPERATIONS DIVISION BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 2,238,074$ 2,308,436$ 2,727,327$ 2,993,500$ 3,064,765$ 3,073,099$ 8,334$ Operating Expenses 211,528 270,954 294,835 302,439 300,073 286,217 (13,856) Capital Outlay 8,241 19,373 23,289 17,878 17,878 60,000 42,122 Total 2,457,843$ 2,598,763$ 3,045,451$ 3,313,817$ 3,382,716$ 3,419,316$ 36,600$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference $ 8,334 (13,856)$ 42,122$ 3. Capital Outlay - Increase due to new training trailer and tactical equipment requested this year. 1. Personal Services - Increase due to negotiated salary and insurance increases and having positions full all year. 2. Operating Expenses - Decrease due to lower contractual services and supplies anticipated. The Fiscal Year 2019-2020 adopted budget for Police Operations Division is $ 3,419,316. This compares to the 2018-2019 p rojected expenditures of $3,382,716 an increase of $ 36,600 or 1.08%. PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Lieutenant 57,256 / 106,061 0.00 1.00 1.00 1.00 94,475 97,250 Sergeants 51,357 / 90,234 4.00 4.00 4.00 4.00 294,000 296,500 Officers 40,608 / 71,348 25.00 29.00 29.00 27.00 1,500,775 1,427,250 Officers (Temp)$ 19.52/hr 0.50 0.00 0.00 0.00 - - 29.50 34.00 34.00 32.00 * 2 Officer positions TOTAL SALARIES 1,889,250$ 1,821,000$ transferred to Investigations Overtime 190,000 200,000 in FY20 FICA Taxes 160,000 155,928 Clothing Allowance 18,025 17,280 Chapter 185 Retirement 417,075 472,914 Group Health Insurance Premium 317,160 327,075 Employee Assistance Program 530 507 Worker's Comp Insurance 72,725 78,395 Total Personal Services 3,064,765$ 3,073,099$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE OPERATIONS DIVISION - TO BE FUNDED BY GENERA L FUND Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Rifles 8,000$ 5,000$ -$ -$ -$ 13,000$ Tasers 12,000 6,000 - - - 18,000 Ballistic Shields & Helmets 15,000 12,000 - - - 27,000 Tactical Vests 15,000 - - - - 15,000 Training Trailer 10,000 - - - - 10,000 Equipment Replacement - - 10,000 10,000 10,000 30,000 60,000$ 23,000$ 10,000$ 10,000$ 10,000$ 113,000$ EXPENDITURES PER FISCAL YEAR POLICE OPERATIONS DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Police Vehicles w/Equipment 330,000$ 330,000$ 330,000$ 550,000$ 440,000$ 1,980,000$ Speed Trailers - - 30,000 - - 30,000 330,000$ 330,000$ 360,000$ 550,000$ 440,000$ 2,010,000$ EXPENDITURES PER FISCAL YEAR 83 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE OPERATIONS Code: 010043 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 1,381,150 1,426,778 1,623,057 1,812,300 1,889,250 1,821,000 511300 Temporary Salaries 0 965 22,793 0 0 0 511400 Overtime 239,985 235,443 251,591 160,000 190,000 200,000 512100 FICA Taxes 120,237 130,506 142,313 151,746 160,000 155,928 512215 Clothing Allowance 14,108 14,333 15,042 18,360 18,025 17,280 512250 Chapter 185 Retirement 229,147 237,861 374,831 432,355 417,075 472,914 512301 Group Health Insurance Premium 150,698 157,464 245,633 334,451 317,160 327,075 512305 Dependant Health Ins Premium 42,593 53,575 0 0 0 0 512309 Employee Assistance Program 626 640 0 0 530 507 512400 Worker's Comp Insurance 59,530 50,871 52,067 84,288 72,725 78,395 TOTAL PERSONAL SERVICES 2,238,074 2,308,436 2,727,327 2,993,500 3,064,765 3,073,099 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 4,182 4,181 0 533500 Investigations 0 52 427 0 0 100 534000 Travel and Per Diem 0 2,902 7,637 6,000 6,000 7,000 534105 Cellular Telephone 3,543 3,814 5,357 6,050 7,100 7,140 534110 Internet Access 15,194 16,038 16,346 18,110 15,550 14,717 534120 Postage 32 0 102 100 100 100 534130 Express Mail Charges 315 61 88 100 100 100 534420 Equipment Leases 1,145 1,040 1,109 1,110 1,100 1,250 534620 R & M-Vehicles 56,633 65,921 67,308 50,000 50,000 50,000 534630 R & M - Office Equipment 1,337 1,322 718 3,000 1,145 1,180 534640 R & M-Operating Equipment 5,681 6,814 7,364 7,000 7,000 7,000 534650 R & M-Radio 1,338 3,453 1,722 500 1,500 1,500 534800 Promotional Activities 0 200 371 1,000 1,000 500 534810 K-9 Expenditures 2,202 3,292 4,925 6,000 6,000 5,000 535200 Departmental Supplies 16,914 21,899 29,734 41,000 41,000 35,000 535210 Computer Supplies 10 0 87 100 110 100 535230 Small Tools and Equipment 1,888 16,137 7,025 10,687 10,687 10,500 535260 Gas and Oil 74,920 80,456 97,141 100,000 100,000 100,000 535270 Uniforms and Shoes 25,347 33,863 36,019 28,000 28,000 28,000 535275 Safety Equipment 2,899 7,513 (47) 5,000 5,000 5,000 535410 Dues and Memberships 590 100 430 1,000 1,000 1,030 535420 Books and Publications 1,538 170 517 1,500 1,500 1,000 535450 Training and Education 0 5,908 10,454 12,000 12,000 10,000 TOTAL OPERATING EXPENDITURES 211,528 270,954 294,835 302,439 300,073 286,217 CAPITAL OUTLAY 606400 Vehicles and Equipment 8,241 19,373 23,289 17,878 17,878 60,000 TOTAL CAPITAL OUTLAY 8,241 19,373 23,289 17,878 17,878 60,000 TOTAL POLICE OPERATIONS DIVISION 2,457,843 2,598,763 3,045,451 3,313,817 3,382,716 3,419,316 84 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Purged property and evidence in accordance with state law.  Continued advanced training for the investigators in an effort to meet the needs of our community and agency.  Provided professional investigative services to the victims of crimes.  Updated old equipment and added new equipment to assist with various types of investigations. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Continue advanced training for the investigators to ensure up-to-date tactics are being employed.  Move evidence from the Police Department evidence room to the new on-site evidence building.  Obtain and utilize digital forensic software to the evidence/crime scene unit for digital evidence recovery and seizures.  Continue to utilize resources to assist investigators in solving and preventing crimes.  Steer the agency to intelligence gathering and analyzing techniques and programs. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Burglary Investigations 72 54 41 60 55 Assault Investigations 224 191 195 200 200 Sexual Assault Investigations 3 5 3 7 4 Vehicle Theft Investigation 27 16 10 18 18 Robbery Investigations 78697 Larceny Investigations 417 347 246 375 300 Murder/Attempted Murder Investigations 0 0 0 0 0 85 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION PROGRAM BUDGET DESCR IPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 50.00% 50.00% 15.00% 15.00% 10.00% 10.00% 10.00% 10.00% 8.00% 8.00% 0.00% 2.00% 7.00% 5.00% 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 669,523$ 603,083$ 648,579$ 699,164$ 656,280$ 888,975$ 232,695$ Operating Expenses 125,100 106,217 106,054 110,313 114,831 131,361 16,530 Capital Outlay 15,444 5,188 - 37,447 37,446 26,000 (11,446) Total 810,068$ 714,488$ 754,632$ 846,924$ 808,557$ 1,046,336$ 237,779$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference 232,695$ 16,530$ (11,446)$ 3. Capital Outlay - Decrease due to less new equipment needed this year. The Fiscal Year 2019-20 adopted budget for Police Investigations is $ 1,046,336. This compares to the 2018-2019 project ed expenditures of $808,557, an increase of $ 237,779 or 29.4%. 1. Personal Services - Increase due to two new positions, longevity, and having positions full all year. 2. Operating Expenses - Increase due primarily to higher costs of utilizing crime lab. 86 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Lieutenant 57,256 / 106,061 0.00 1.00 1.00 1.00 65,700$ 68,250$ Sergeant 51,357 / 90,234 1.00 1.00 1.00 1.00 62,200 63,000 Investigators*40,608 / 71,348 5.00 4.00 4.00 6.00 210,100 352,750 Evidence Technician 33,679 / 60,622 1.00 1.00 1.00 1.00 39,000 39,500 Investigator (Temp)$ 19.52/hr 0.50 0.00 0.00 0.00 - - Crossing Guards (Temp) $ 10.00/hr 5.00 5.00 5.00 5.00 42,000 43,500 12.50 12.00 12.00 14.00 * 2 positions transferred from TOTAL SALARIES 419,000$ 567,000$ Police Operations in FY20 Overtime 30,000 35,000 FICA Taxes 36,500 46,853 Clothing Allowance 7,625 10,460 Deferred Compensation 3,975 4,102 Chapter 185 Retirement 84,427 119,106 Group Health Insurance Premium 56,750 81,858 Employee Assistance Program 103 143 Worker's Comp Insurance 17,900 24,453 Total Personal Services 656,280$ 888,975$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE INVESTIGATIONS DIVISION - FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Surveillance Equipment 10,000$ -$ -$ -$ -$ 10,000$ Forensic Platform 16,000 - - - - 16,000 26,000$ -$ -$ -$ -$ 26,000$ EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Evidence Compound Work 40,000 - - - - 40,000 40,000$ -$ -$ -$ -$ 40,000$ POLICE INVESTIGATIONS DIVISION - FUNDED BY DISCRETIONARY SALES TAX 87 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION Code: 010047 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 399,494 334,513 369,878 410,650 377,000 523,500 511300 Temporary Salaries 51,073 58,503 51,731 43,500 42,000 43,500 511400 Overtime 39,147 51,292 34,868 30,000 30,000 35,000 512100 FICA Taxes 37,197 33,627 34,813 37,529 36,500 46,853 512215 Clothing Allowance 8,580 7,450 7,804 8,580 7,625 10,460 512225 Deferred Compensation 3,594 3,445 3,870 3,915 3,975 4,102 512250 Chapter 185 Retirement 56,545 45,918 76,072 86,900 84,427 119,106 512301 Group Health Insurance Premium 45,507 41,236 54,879 57,379 56,750 81,858 512305 Dependant Health Ins Premium 13,172 16,170 0 0 0 0 512309 Employee Assistance Program 168 146 0 0 103 143 512400 Worker's Comp Insurance 15,045 10,784 14,665 20,711 17,900 24,453 TOTAL PERSONAL SERVICES 669,523 603,083 648,579 699,164 656,280 888,975 OPERATING EXPENDITURES 533100 Professional Services 59,355 67,889 70,417 72,749 72,749 82,000 533500 Investigations 785 181 491 800 1,000 800 534000 Travel and Per Diem 9,472 2,379 5,143 5,000 6,000 7,000 534105 Cellular Telephone 3,465 3,355 3,644 3,480 3,825 4,320 534110 Internet Access 2,727 2,236 2,922 3,030 3,285 3,900 534115 On-line Services 1,356 1,603 1,647 1,656 1,700 1,716 534120 Postage 69 23 70 150 245 250 534130 Express Mail Charges 156 22 41 0 0 100 534400 Rent/Leases 391 391 391 0 0 0 534420 Equipment Leases 517 510 501 502 497 525 534620 R & M-Vehicles 4,118 6,345 4,169 2,289 2,265 4,000 534630 R & M - Office Equipment 1,444 1,202 858 520 1,155 1,200 534640 R & M-Operating Equipment 0 85 0 0 0 0 534650 R & M-Radio 427 79 35 0 0 100 534800 Promotional Activities 870 147 171 154 310 300 534920 Legal Ads 0 0 0 320 400 400 535200 Departmental Supplies 3,156 2,918 2,774 2,200 2,200 3,000 535210 Computer Supplies 23 72 0 50 80 100 535230 Small Tools and Equipment 11,627 185 313 0 200 200 535260 Gas and Oil 9,038 10,816 7,952 8,500 8,770 10,000 535270 Uniforms and Shoes 1,167 337 561 618 800 800 535275 Safety Equipment 169 1,016 293 195 750 750 535410 Dues and Memberships 95 25 400 400 400 700 535420 Books and Publications 200 0 0 200 200 200 535450 Training and Education 14,475 4,403 3,262 7,500 8,000 9,000 TOTAL OPERATING EXPENDITURES 125,100 106,217 106,054 110,313 114,831 131,361 CAPITAL OUTLAY 606400 Vehicles and Equipment 15,444 5,188 0 37,447 37,446 26,000 TOTAL CAPITAL OUTLAY 15,444 5,188 0 37,447 37,446 26,000 810,068 714,488 754,632 846,924 808,557 1,046,336TOTAL POLICE INVESTIGATIONS DIVISION 88 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Increased efficiency in taking and dispatching calls for service.  Continued advanced training to ensure 911 operators are prepared for all emergencies.  Provided professional quality customer service to our citizens.  Ensured compliance with the new FBI/FDLE CJIS changes. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Become more involved in the countywide emergency management planning and preparation process for natural and man-made disasters.  Evaluate work flow systems, available technology and assigned tasks in the communications center to determine if there is a need for more manpower in the future.  Transition the third radio console from the old system to the new system for efficiency.  Educate the public on the 911 system, its operation and proper use. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 911 Calls Received 9,953 9,004 9,056 9,000 9,500 Code Violation Calls Received 6,128 6,773 8,712 6,900 8,000 Total Calls Received 41,903 45,136 48,610 46,000 48,000 Calls Per Dispatcher 5,237 5,015 5,401 5,500 5,500 Administrative Calls Handled 34,587 37,846 45,644 38,000 40,000 89 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE DISPATCH UNIT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 531,446$ 600,680$ 590,500$ 629,788$ 609,619$ 640,442$ 30,823$ Operating Expenses 8,443 10,349 8,563 16,485 17,003 10,840 (6,163) Capital Outlay - - - - - - - Total 539,889$ 611,029$ 599,063$ 646,273$ 626,622$ 651,282$ 24,660$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference 30,823$ (6,163)$ -$ 2. Operating Expenses - Decrease due to lower anticipated repair and equipment costs. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to negotaied salary and insurance increases and having positions full all year. The Fiscal Year 2019-2020 adopted budget for Police Dispatch is $ 651,282. This compares to the 2018-2019 projected expe nditures of $626,622, an increase of $ 24,660 or 3.9%. 90 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Communications Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 71,200$ 73,250$ Assistant Communications Supervisor 35,730 / 64,314 0.00 0.00 0.00 1.00 - 38,650$ Communication Technician 30,821 / 55,478 9.00 9.00 9.00 8.00 335,800 320,500 10.00 10.00 10.00 10.00 TOTAL SALARIES 407,000$ 432,400$ Overtime 43,000 40,000 FICA Taxes 33,500 36,139 Deferred Compensation 40,000 42,516 Group Health Insurance Premium 85,000 88,176 Employee Assistance Program 150 158 Worker's Comp Insurance 969 1,053 Total Personal Services 609,619$ 640,442$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE DISPATCH UNIT - FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Radio Console 50,000$ -$ -$ -$ -$ 50,000$ Radio Upgrade 51,000 - - - - 51,000 (30) Portable Radios 90,000 - - - - 90,000 (4) Back-Up Radios 25,000 - - - - 25,000 216,000$ -$ -$ -$ -$ 216,000$ 91 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 360,520 379,933 405,965 408,750 407,000 432,400 511400 Overtime 43,795 74,843 34,955 40,000 43,000 40,000 512100 FICA Taxes 29,433 33,487 32,538 34,138 33,500 36,139 512225 Deferred Compensation 35,553 39,105 38,699 40,163 40,000 42,516 512301 Group Health Insurance Premium 51,574 54,368 77,585 105,615 85,000 88,176 512305 Dependant Health Ins Premium 9,397 17,931 0 0 0 0 512309 Employee Assistance Program 228 232 0 0 150 158 512400 Worker's Comp Insurance 947 782 758 1,122 969 1,053 TOTAL PERSONAL SERVICES 531,446 600,680 590,500 629,788 609,619 640,442 OPERATING EXPENDITURES 534000 Travel and Per Diem 1,244 818 704 1,000 1,500 1,000 534105 Cellular Telephone 400 472 461 480 462 480 534110 Internet Access 433 433 433 435 455 435 534420 Equipment Leases 1,037 1,022 1,005 1,005 996 1,025 534630 R & M-Office Equipment 1,428 1,302 1,273 3,200 3,200 1,700 534640 R & M-Operating Equipment 0 500 0 1,500 1,500 500 534650 R & M-Radios 220 88 176 300 300 200 534800 Promotional Activities 247 217 300 300 300 300 535200 Departmental Supplies 773 2,193 890 800 800 800 535210 Computer Supplies 130 0 70 175 200 200 535230 Small Tools and Equipment 0 0 0 875 875 0 535270 Uniforms 0 0 0 1,000 1,000 300 535275 Safety Equipment 0 10 18 200 200 200 535410 Dues and Memberships 468 331 0 1,215 1,215 700 535450 Training and Education 2,063 2,963 3,235 4,000 4,000 3,000 TOTAL OPERATING EXPENDITURES 8,443 10,349 8,563 16,485 17,003 10,840 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL POLICE DISPATCH UNIT 539,889 611,029 599,063 646,273 626,622 651,282 92 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Continued a proactive approach to code violations, while striving for compliance  Investigated code complaints with follow-ups and abatements  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 2020 GOALS AND OBJECTIVES  Continue to strive for a high compliance rate  Continue to provide proactive and professional code enforcement services  Proactively educate the public on code enforcement concerns improving quality of life  Increase efficiency in observing and responding to code complaints PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Water Violations 26 174 17 50 40 Code Violations 1,338 1,579 1,832 1,600 1,800 Illegal Signs 369 456 459 450 450 Nuisance Abatement 598 527 655 550 600 Re-inspections 1,941 2,558 2,829 2,500 2,600 Property Inspections 353 336 434 350 400 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 18/19 19/20 50.00% 50.00% 32.00% 30.00% 0.50% 3.00% 17.50% 17.00% 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. 93 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 162,772$ 149,566$ 159,672$ 166,598$ 165,528$ 170,671$ 5,143$ Operating Expenses 15,945 15,138 18,914 17,074 16,872 20,038 3,166 Capital Outlay - - - - - - - Total 178,717$ 164,704$ 178,587$ 183,672$ 182,400$ 190,709$ 8,309$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference 5,143$ 3,166$ -$ 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenditures - Increase due primarily to phone plan changes, additional court filings, and vehicle maintenance. The FiscalYear2019-2020adopted budget forCode Enforcement is $ 190,709. This compares to the 2018-2019 projected exp enditures of $ 182,400, an increase of $ 8,309 or 4.6%. PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Code Enforcement Officer 32,698 / 45,156 2.00 2.00 2.00 2.00 82,650$ 85,250$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 34,300 34,250 3.00 3.00 3.00 3.00 TOTAL SALARIES 116,950$ 119,500$ Overtime 100 100 FICA Taxes 8,700 9,250 Clothing Allowance 1,320 1,320 Deferred Compensation 10,460 11,045 Group Health Insurance Premium 25,800 27,377 Employee Assistance Program 48 48 Worker's Comp Insurance 2,150 2,031 Total Personal Services 165,528$ 170,671$ FULL TIME EQUIVALENTS 94 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Amended Projected Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Budget Budget PERSONAL SERVICES 511200 Regular Salaries 123,415 108,672 112,848 117,050 116,950 119,500 511400 Overtime 222 26 444 100 100 100 512100 FICA Taxes 9,570 8,322 8,359 9,002 8,700 9,250 512215 Clothing Allowance 1,320 1,320 1,320 1,320 1,320 1,320 512225 Deferred Compensation 11,127 9,881 10,177 10,472 10,460 11,045 512301 Group Health Insurance Premium 14,395 15,585 24,846 26,179 25,800 27,377 512305 Dependant Health Ins Premium 570 3,986 0 0 0 0 512309 Employee Assistance Program 72 72 0 0 48 48 512400 Worker's Comp Insurance 2,080 1,701 1,680 2,475 2,150 2,031 TOTAL PERSONAL SERVICES 162,772 149,566 159,672 166,598 165,528 170,671 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 0 400 676 700 534000 Travel and Per Diem 876 0 244 400 400 300 534105 Cellular Telephone 620 469 426 480 430 1,300 534110 Internet Services 865 866 866 875 866 866 534120 Postage 4,044 3,695 4,938 4,500 4,052 4,300 534420 Equipment Leases 71 70 69 69 69 72 534620 R & M-Vehicles 1,948 2,043 1,804 1,000 656 1,500 534630 R & M - Office Equipment 47 37 20 30 28 30 534650 R & M-Radio 0 79 88 100 50 100 534910 Clerk of Court Filing Fees 1,600 1,250 1,753 2,100 1,484 1,800 535200 Departmental Supplies 696 714 482 700 515 700 535210 Computer Supplies 47 0 0 50 40 500 535230 Small Tools and Equipment 0 79 0 100 0 100 535260 Gas and Oil 3,964 5,768 6,989 5,000 6,636 6,500 535270 Uniforms and Shoes 0 0 647 500 400 500 535275 Safety Equipment 0 0 0 100 0 100 535410 Dues and Memberships 199 70 35 70 70 70 535450 Training and Education 967 0 554 600 500 600 TOTAL OPERATING EXPENDITURES 15,945 15,138 18,914 17,07 4 16,872 20,038 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CODE ENFORCEMENT DIVISION 178,717 164,704 178,587 183,672 182,400 190,709 95 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 96 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 1,698,272$ 1,133,021$ 1,569,966$ 1,065,550$ 1,014,243$ 614,244$ (399,999)$ Operating Expenses 748,870 728,876 1,110,786 659,317$ 648,489$ 301,659 (346,830) Capital Outlay 71,221 114,447 142,493 129,505$ 95,200$ - (95,200) Total 2,518,363$ 1,976,344$ 2,823,245$ 1,854,372$ 1,757,932$ 915,903$ (842,029)$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference (399,999)$ (346,830)$ (95,200)$ 2. Operating Expenses - Decrease due to Roads Division moving to Public Works. 3. Capital Outlay - Decrease due to Roads Division moving to Public Works. PUBLIC FACILITIES DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2019-20 adopted budget for the Public Facilities Department as a whole is $ 915,903. As compared to the 2018- 2019 projected expenditures of $ 1,757,932, this is a decrease of $ 842,029 or -47.9%. 1. Personal Services - Decrease due to Roads Division moving to Public Works. Facilities Maintenance 57%Fleet Maintenance 23% Cemetery 20% Public Facilities Department Cost Allocation 97 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CONSOLIDATED PUBLIC FACILITIES DEPARTMENT FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget ROADS & MAINTENANCE PERSONAL SERVICES 631,616$ 379,293$ 462,678$ 546,310$ 513,734$ -$ OPERATING EXPENDITURES 83,688 72,500 338,222 363,150 358,179 - CAPITAL OUTLAY 29,107 3,639 7,544 56,500 80,900 - TOTAL 744,410$ 455,432$ 808,444$ 965,960$ 952,813$ -$ STORMWATER UTILITY PERSONAL SERVICES 615,512$ 336,195$ 630,002$ -$ -$ -$ OPERATING EXPENDITURES 448,749 377,195 488,037 - - - CAPITAL OUTLAY 3,303 - 2,263 - - - TOTAL 1,067,564$ 713,390$ 1,120,302$ -$ -$ -$ FLEET MANAGEMENT PERSONAL SERVICES 202,533$ 184,297$ 194,428$ 200,981$ 193,974$ 185,084$ OPERATING EXPENDITURES 26,331 27,228 24,432 36,481 32,899 26,465 CAPITAL OUTLAY 28,525 2,335 - 10,750 9,595 - TOTAL 257,389$ 213,861$ 218,860$ 248,212$ 236,468$ 211,549$ FACILITIES MAINTENANCE PERSONAL SERVICES 101,865$ 92,872$ 133,131$ 161,705$ 162,233$ 278,443$ OPERATING EXPENDITURES 159,784 225,941 232,174 230,020 226,885 246,735 CAPITAL OUTLAY 6,986 108,473 124,195 29,455 4,705 - TOTAL 268,635$ 427,285$ 489,500$ 421,180$ 393,823$ 525,178$ CEMETERY PERSONAL SERVICES 146,747$ 140,365$ 149,728$ 156,554$ 144,302$ 150,717$ OPERATING EXPENDITURES 30,318 26,011 27,920 29,666 30,526 28,459 CAPITAL OUTLAY 3,300 - 8,491 32,800 - - TOTAL 180,365$ 166,376$ 186,139$ 219,020$ 174,828$ 179,176$ TOTALS PERSONAL SERVICES 1,698,272$ 1,133,021$ 1,569,966$ 1,065,550$ 1,014,243$ 614,244$ OPERATING EXPENDITURES 748,870 728,876 1,110,786 659,317 648,489 301,659 CAPITAL OUTLAY 71,221 114,447 142,493 129,505 95,200 - TOTAL 2,518,363$ 1,976,344$ 2,823,245$ 1,854,372$ 1,757,932$ 915,903$ 98 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Increased in-house repairs and preventative maintenance services to 90%.  Continued training for mechanics for diagnostic instruments replacement program.  Generated $23,672 in revenue through GovDeals auctions.  Maintained accountability for all inventory items. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Advance planning and construction of new City Garage Compound  Develop a record keeping and scoring system to predict the useful life of City equipment  Continue safety training.  Continue improvements to preventive maintenance programs.  Continue fuel storage, maintenance and compliance with legal requirements.  Continue auction sales of surplus vehicles and equipment.   PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Number of Vehicles Maintained 101 104 117 114 120 Number of Heavy Equipment Maintained 26 26 26 23 27 Number of Light Equipment Maintained 198 185 200 140 200 Preventive Maintenance Services 200 135 200 200 200 Road Service Calls 100 89 65 75 75 Completed Service Requests 1366 1529 1508 1400 1500 99 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET FLEET MANAGEMENT DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 202,533$ 184,297$ 194,428$ 200,981$ 193,974$ 185,084$ (8,890)$ Operating Expenses 26,331 27,228 24,432 36,481 32,899 26,465 (6,434) Capital Outlay 28,525 2,335 - 10,750 9,595 - (9,595) Total 257,389$ 213,861$ 218,860$ 248,212$ 236,468$ 211,549$ (24,919)$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures Difference (8,890)$ (6,434)$ (9,595)$ 1. Personal Services - Decrease due to loss of part time position to Public Works Department 2. Operating Expenses - Decrease due to lower anticipated repair costs. 3. Capital Outlay - Decrease due to no capital outlay requested this year. The Fiscal Year 2019-2020 adopted budget for Fleet Management is $ 211,549. This compares to the 2018-2019 projected expenditures of $ 236,468, a decrease of $ 24,919 or -10.54%. 100 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE FLEET MANAGEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Fleet Superintendant 50,871 / 91,568 1.00 1.00 1.00 1.00 60,125$ 61,750$ Lead Mechanic 30,821 / 55,478 1.00 1.00 1.00 1.00 35,350 36,250 Mechanic 27,384 / 49,291 1.00 1.00 1.00 1.00 31,950 32,500 Clerical Assisstant II 26,587 / 47,856 0.50 0.50 0.50 0.00 13,575 - 3.50 3.50 3.50 3.00 TOTAL SALARIES 141,000$ 130,500$ Overtime 1,000 4,000 FICA Taxes 10,900 10,308 Clothing Allowance 240 240 Deferred Compensation 12,650 12,127 Group Health Insurance Premium 23,955 23,116 Employee Assistance Program 64 48 Worker's Comp Insurance 4,165 4,745 Total Personal Services 193,974$ 185,084$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Portable Welder/Generator -$ 8,500$ -$ -$ -$ 8,500$ Utility Services Truck - 40,000 - - - 40,000 Tire Balancer - - 14,000 - - 14,000 MIG Welder - - 6,000 - - 6,000 Tire Changer - - - 11,000 - 11,000 A-Frame Chain Hoist - - - - 5,000 5,000 -$ 48,500$ 20,000$ 11,000$ 5,000$ 84,500$ 101 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET FLEET MANAGEMENT DIVISION Code: 010054 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 151,243 132,257 144,714 143,550 141,000 130,500 511400 Overtime 4,083 4,483 984 4,000 1,000 4,000 512100 FICA Taxes 11,703 10,369 11,154 11,206 10,900 10,308 512215 Clothing Allowance 240 320 220 240 240 240 512225 Deferred Compensation 13,951 11,267 12,655 13,163 12,650 12,127 512301 Group Health Insurance Premium 16,456 18,652 21,563 23,997 23,955 23,116 512305 Dependant Health Ins Premium 0 3,210 0 0 0 0 512309 Employee Assistance Program 92 92 0 0 64 48 512400 Worker's Comp Insurance 4,765 3,647 3,137 4,825 4,165 4,745 TOTAL PERSONAL SERVICES 202,533 184,297 194,428 200,981 193,974 185,084 OPERATING EXPENDITURES 533400 Other Contractual Services 388 301 50 2,000 300 625 533410 Environmental Services 407 471 1,230 800 800 950 534000 Travel and Per Diem 867 768 69 1,520 1,000 800 534105 Cellular Telephone 600 789 957 1,200 887 1,080 534310 Electric 2,714 2,949 2,641 2,900 2,735 3,000 534320 Water/Sewer 262 266 291 300 305 325 534420 Equipment Leases 966 952 936 936 927 1,000 534610 R & M - Buildings 3,339 221 0 600 600 500 534620 R & M-Vehicles 2,312 1,434 1,320 2,200 2,200 1,500 564330 R & M - Office Equipment 1,190 1,193 432 2,000 1,130 1,150 534640 R & M-Operating Equipment 5,218 5,876 5,232 9,200 9,200 4,500 535200 Departmental Supplies 3,917 3,320 2,784 3,200 3,200 3,200 535210 Computer Supplies 0 20 0 500 500 0 535230 Small Tools and Equipment 1,927 4,824 3,060 3,500 3,500 2,000 535260 Gas and Oil 855 1,735 1,453 1,500 1,500 1,700 535270 Uniforms and Shoes 803 753 874 775 765 785 535275 Safety Equipment 105 196 375 400 400 400 535410 Membership & Professional Dues 0 50 1,500 1,600 1,600 1,600 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 460 1,111 1,229 1,250 1,250 1,250 TOTAL OPERATING EXPENDITURES 26,331 27,228 24,432 36,481 32,899 26,465 CAPITAL OUTLAY 606400 Vehicles and Equipment 28,525 2,335 0 10,750 9,595 0 TOTAL CAPITAL OUTLAY 28,525 2,335 0 10,750 9,595 0 TOTAL FLEET MANAGEMENT DIVISION 257,389 213,861 218,860 248,212 236,468 211,549 102 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Managed roof repair project at Riverview Park Restrooms  Managed solar pavilion and Splash Pad equipment renovations at the Splash Pad  Converted incandescent office lighting to LED in Art Club, Senior Center, and section of Old City Hall  Performed and certified backflow testing on 16 units associated with City owned buildings FISCAL YEAR 2020 GOALS AND OBJECTIVES  Continue conversion of lighting to LED  Train staff to conduct annual water service backflow preventer testing  Develop a preventative maintenance and inspection program for City air conditioning units PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 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 150 150 150 150 165 Cost per square foot maintained $1.67 $2.65 $3.04 $2.44 $3.26 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 18/19 19/20 20.00% 25.00% 20.00% 15.00% 60.00% 60.00% 100.00% 100.00% Property Maintenance - Provide continuous maintenance and repair to all City buildings and facilities. These activities are in the following disciplines: Design/Construction, Electrical, Painting, Plumbing, Cabinetry, Carpentry, and General Maintenance. Administration - Supervise City facility contractors to ensure contractual obligations enforced. Provide general administrative duties to ensure overall efficient operation of City owned facilities and the preparation of annual division budget. General Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities. 103 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 101,865$ 92,872$ 133,131$ 161,705$ 162,233$ 278,443$ 116,210$ Operating Expenses 159,784 225,941 232,174 230,020 226,885 246,735 19,850 Capital Outlay 6,986 108,473 124,195 29,455 4,705 - (4,705) Total 268,635$ 427,285$ 489,500$ 421,180$ 393,823$ 525,178$ 131,355$ Fiscal Year 2019-2020 Proposed Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures Difference 116,210$ 19,850$ (4,705)$ 1. Personal Services - Increase due primarily to addition of Director position from Roads Division. 3. Capital Outlay - Decrease due to no capital outlay requested this year. The Fiscal Year 2019-2020 adopted budget for Facilities Maintenance is $ 525,178. This compares to the 2018-2019 projected expenditures of $ 393,823, an increase of $ 131,355 or 33.35%. 2. Operating Expenses - Increase due to higher anticipated maintenance costs and contractual increases. PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE Projected PAY Amended Expenditure Budget POSITION RANGE FY 17/18 FY 18/19 FY 18/19 FY 19/20 FY 18/19 FY 19/20 Public Facilities Director*72,868 / 131,163 0.00 0.00 0.00 1.00 -$ 91,250$ Construction Specialist 35,730 / 64,314 1.00 1.00 1.00 1.00 39,750 40,500 Facilities Foreman 30,821 / 55,478 1.00 1.00 1.00 1.00 40,250 40,750 Maintenance Worker II 27,384 / 49,291 0.00 0.00 0.00 1.00 - 30,250 Maintenance Worker I 25,812 / 46,462 1.00 1.00 1.00 0.00 29,625 - 3.00 3.00 3.00 4.00 TOTAL SALARIES 109,625$ 202,750$ * Position transferred from Overtime 7,000 3,000 Roads & Maintenance Budget in FY20 FICA Taxes 8,500 15,767 Clothing Allowance 360 360 *40% of Director's salary to be Deferred Compensation 10,450 18,550 reimbursed by Airport Group Health Insurance Premium 21,200 30,397 Employee Assistance Program 48 63 Worker's Comp Insurance 5,050 7,556 Total Personal Services 162,233$ 278,443$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Scissor Lift/Modify Shed -$ 12,500$ -$ -$ -$ 12,500$ Construction Specialist Service Truck - 50,000 - - - 50,000 -$ 62,500$ -$ -$ -$ 62,500$ FACILITIES MAINTENANCE - TO BE FUNDED BY GENERAL FUND FACILITIES MAINTENANCE - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL City Hall Emergency Generator 80,000$ -$ -$ -$ -$ 80,000$ 80,000$ -$ -$ -$ -$ 80,000$ 104 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 62,496 62,073 89,331 112,250 109,625 202,750 511300 Temporary Salaries 8,150 0 0 0 0 0 511400 Overtime 2,238 3,174 7,521 3,000 7,000 3,000 512100 FICA Taxes 5,524 5,075 7,319 8,768 8,500 15,767 512215 Clothing Allowance 240 240 240 360 360 360 512225 Deferred Compensation 5,826 6,018 8,653 10,283 10,450 18,550 512301 Group Health Insurance Premium 12,725 13,256 17,377 21,241 21,200 30,397 512305 Dependant Health Ins Premium 0 0 0 0 0 0 512309 Employee Assistance Program 48 48 0 0 48 63 512400 Worker's Comp Insurance 4,618 2,988 2,690 5,803 5,050 7,556 TOTAL PERSONAL SERVICES 101,865 92,872 133,131 161,705 162,233 278,443 OPERATING EXPENDITURES 533400 Other Contractual Services 27,280 30,383 26,214 28,000 28,000 33,190 533410 Environmental Services 0 75 0 1,000 0 0 533415 Janitorial Services 29,464 69,685 86,259 91,100 94,300 96,320 533420 Pest/Weed Control 3,450 3,038 3,292 3,150 3,150 3,150 534000 Travel and Per Diem 0 0 0 0 0 650 534105 Cellular Telephone 304 131 467 720 850 1,740 534610 R & M - Buildings 70,048 94,400 86,689 72,400 70,000 80,000 534620 R & M-Vehicles 912 2,817 1,417 2,500 2,000 2,000 534625 R & M - Lighting 0 0 0 0 0 2,500 534630 R & M - Office Equipment 0 0 0 200 0 0 534640 R & M-Operating Equipment 138 212 1,655 500 500 500 534920 Legal Ads 178 0 0 0 0 0 535200 Departmental Supplies 2,402 905 3,228 2,500 2,500 2,000 535220 Cleaning Supplies 18,853 16,945 15,553 16,000 16,000 16,000 535230 Small Tools and Equipment 2,897 3,470 2,391 3,500 2,500 2,600 535250 Building Supplies 465 0 0 2,000 2,000 0 535260 Gas and Oil 2,353 3,113 4,108 4,000 4,000 4,000 535270 Uniforms and Shoes 811 735 901 800 835 835 535275 Safety Equipment 0 34 0 250 250 250 535450 Training and Education 230 0 0 1,400 0 1,000 TOTAL OPERATING EXPENDITURES 159,784 225,941 232,174 230,020 226,885 246,735 CAPITAL OUTLAY 606200 Buildings 0 0 0 0 0 0 606400 Vehicles and Equipment 6,986 108,473 124,195 29,455 4,705 0 TOTAL CAPITAL OUTLAY 6,986 108,473 124,195 29,455 4,705 0 TOTAL FACILITIES MAINTENANCE 268,635 427,285 489,500 421,180 393,823 525,178 105 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Repaired and modernized the irrigation in Cemetery Units 1, 2, and 3  Managed site work in Cemetery Unit 5 FISCAL YEAR 2020 GOALS AND OBJECTIVES  Complete expansion development of Unit 5  Finalize irrigation improvements  Continue with Sexton successor planning PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Cremains, including niches 35 13 36 34 36 Burials 33 45 41 31 37 Acres of property maintained 10.34 10.34 10.34 10.34 12.06 Operating cost per acre maintained $17,124 $16,091 $18,002 $16,908 $14,857 CEMETERY DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 70.00% 70.00% 10.00% 10.00% 10.00% 10.00% 10.00% 10.00% 100.00% 100.00% Cemetery Grounds Maintenance - Maintain 10.34 acres of grounds through improved scheduling of mowing, trimming, and general cleanup. Removal and trimming of unsightly trees to enhance appearance and increase safety. Continue to apply chemicals and fertilizer to improve the overall appearance of the Cemetery. Perform beautification projects such as planting trees and bushes to enhance appearance.Public Relations - Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family members and friends. Administration - Assist in record keeping, bill processing, sales and products. Burials - Markings for gravediggers, policing area for ants, checking flowers and parking cars. 106 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CEMETERY DIVISION BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 17/18 FY 18/19 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 146,747$ 140,365$ 149,728$ 156,554$ 144,302$ 150,717$ 6,415$ Operating Expenses 30,318 26,011 27,920 29,666 30,526 28,459 (2,067) Capital Outlay 3,300 - 8,491 32,800 - - - Total 180,365$ 166,376$ 186,139$ 219,020$ 174,828$ 179,176$ 4,348$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures Difference 6,415$ (2,067)$ -$ 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenses - Decrease due to lower projected maintenance costs. 3. Capital Outlay - No capital outlay requested this year. The Fiscal Year 2019-2020 adopted budget for the Cemetery is $ 179,176. This compares to the 2018-2019 projected expenditures of $ 174,828, an increase of $ 4,348 or 2.5%. PERSONAL SERVICES SCHEDULE CEMETERY DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Cemetery Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 75,200$ 74,250$ Assistant Cemetery Sexton 29,052 / 52,293 0.00 0.00 1.00 1.00 - 26,750 Maintenance Worker I 25,812 / 46,462 1.00 1.00 0.00 0.00 24,200 - 2.00 2.00 2.00 2.00 TOTAL SALARIES 99,400$ 101,000$ Overtime 2,400 3,000 FICA Taxes 7,450 7,974 Clothing Allowance 320 240 Deferred Compensation 8,450 9,382 Group Health Insurance Premium 18,250 21,149 Employee Assistance Program 32 32 Worker's Comp Insurance 8,000 7,940 Total Personal Services 144,302$ 150,717$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Bench Seats & Monuments -$ 20,000$ -$ -$ -$ 20,000$ -$ 20,000$ -$ -$ -$ 20,000$ 107 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 106,626 99,587 104,134 106,950 99,400 101,000 511400 Overtime 3,308 1,520 3,305 2,000 2,400 3,000 512100 FICA Taxes 8,075 7,422 7,905 8,338 7,450 7,974 512215 Clothing Allowance 240 120 240 240 320 240 512225 Deferred Compensation 8,292 9,284 9,624 9,788 8,450 9,382 512301 Group Health Insurance Premium 8,648 11,748 18,930 19,975 18,250 21,149 512305 Dependant Health Ins Premium 4,068 5,043 0 0 0 0 512309 Employee Assistance Program 32 44 0 0 32 32 512400 Worker's Comp Insurance 7,457 5,596 5,589 9,263 8,000 7,940 TOTAL PERSONAL SERVICES 146,747 140,365 149,728 156,554 144,302 150,717 OPERATING EXPENDITURES 533400 Other Contractual Services 7,210 8,245 8,045 7,995 7,995 7,995 534101 Telephone 1,611 1,609 1,677 1,740 1,680 1,680 534105 Cellular Telephones 60 150 179 180 120 120 534110 Internet Access 663 743 819 840 840 840 534310 Electric 2,184 2,689 2,888 2,500 3,620 3,000 534610 R & M - Buildings 6,608 373 480 600 600 450 534620 R & M-Vehicles 136 125 385 700 700 700 534640 R & M-Operating Equipment 4,282 3,698 4,763 2,700 2,700 2,700 534685 R & M - Grounds Maintenance 1,418 2,938 1,779 3,500 3,500 2,900 535200 Departmental Supplies 3,195 2,627 3,410 5,000 5,000 3,800 535210 Computer Supplies 71 61 20 0 0 200 535230 Small Tools and Equipment 735 329 870 800 800 800 535260 Gas and Oil 1,482 1,747 1,980 1,936 1,936 1,950 535270 Uniforms and Shoes 431 626 591 575 635 624 535275 Safety Equipment 224 52 33 400 200 300 535450 Training and Education 10 0 0 200 200 400 TOTAL OPERATING EXPENDITURES 30,318 26,011 27,920 29,666 30,526 28,459 CAPITAL OUTLAY 606400 Vehicles and Equipment 3,300 0 8,491 32,800 0 0 TOTAL CAPITAL OUTLAY 3,300 0 8,491 32,800 0 0 TOTAL CEMETERY DIVISION 180,365 166,376 186,139 219,020 174,828 179,176 108 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PUBLIC WORKS ROADS & MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for the repair and maintenance of the public streets and right-of- ways, and public infrastructures such as docks, piers, boat ramps, and sidewalks. In addition they provide heavy construction support to other departments as needed. FISCAL YEAR 2019 ACCOMPLISHMENTS   Doubled the volume of asphalt used to patch pot holes compared to the previous year  Mitigated sidewalk trip hazards on 75% of the City’s sidewalks  100% of staff have CDL-B licenses and are cross trained on Roads heavy equipment  Trained new staff to handle sign shop and traffic engineering duties  FISCAL YEAR 2020 GOALS AND OBJECTIVES  Support 6 year Roadway Maintenance Program  Continue repairs to street pot holes and issues relating to trip hazards on City sidewalks  Continue supporting special projects requiring the use of heavy equipment PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 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 18/19 19/20 40.00% 60.00% 20.00% 20.00% 10.00% 5.00% 30.00% 15.00% 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. Mow and clear street right of ways. 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. 109 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 1920 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 631,616$ 379,293$ 462,678$ 546,310$ 513,734$ 599,279$ 85,545$ Operating Expenses 83,688 72,500 338,222 363,150 358,179 350,588 (7,591) Capital Outlay 29,107 3,639 7,544 56,500 80,900 5,000 (75,900) Total 744,410$ 455,432$ 808,444$ 965,960$ 952,813$ 954,867$ 2,054$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures Difference 85,545$ (7,591)$ (75,900)$ 1. Personal Services - Increase due to negotiated salary and insurance increases and the reclass of a PT to a FT position. 2. Operating Expenses - Decrease due to lower projected engineering services. 3. Capital Outlay - Decrease due to only purchaisng one piece of maintenance equipment this year. The Fiscal Year 2019-2020 adopted budget for the Roads and Maintenance Division is $ 954,867. This compares to the 2018-2019 projected expenditures of $ 952,813, a increase of $ 2,054 or .22%. PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Public Facilities Director 72,868 / 131,163 1.00 1.00 1.00 0.00 88,700$ -$ Public Works Director 75,054 / 135,098 0.00 0.00 0.00 1.00 -$ 103,000 Roads & Maintenance Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 42,050 43,000 Traffic Technician II 33,679 / 60622 0.00 0.00 0.00 1.00 - 34,000 Traffic Technician I 29,052 / 52,293 1.00 1.00 1.00 1.00 23,000 29,250 Maintenance Worker III 29,052 / 52,293 1.00 1.00 1.00 1.00 33,550 34,250 Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 30,500 31,250 Maintenance Worker I 25,812 / 46,462 2.00 4.00 4.00 3.00 102,825 83,000 Administrative Assistant 30,821 / 55,478 0.00 0.00 0.00 1.00 - 33,000 Clerical Assistant II (P/T)26,587 / 47,856 0.50 0.50 0.50 0.00 16,875 - 7.50 9.50 9.50 10.00 TOTAL SALARIES 337,500$ 390,750$ Overtime 7,000 10,000 FICA Taxes 25,000 30,731 Clothing Allowance 720 960 Deferred Compensation 30,000 36,478 Group Health Insurance Premium 85,000 100,988 Employee Assistance Program 114 158 Worker's Comp Insurance 28,400 29,214 Total Personal Services 513,734$ 599,279$ 110 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Concrete Mixer 5,000$ -$ -$ -$ -$ 5,000$ 5,000$ -$ -$ -$ -$ 5,000$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY LOCAL OPTION GAS TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Street Repaving 211,160$ 302,960$ 529,207$ 257,374$ 513,732$ 1,814,433$ Track Skid Steer w/attachments 106,000 - - - - 106,000 317,160$ 302,960$ 529,207$ 257,374$ 513,732$ 1,920,433$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Street Reconstruction 333,323$ 236,264$ -$ 292,593$ -$ 862,180$ Relocate Public Facilities Compound 3,351,250 1,574,000 50,000 50,000 - 5,025,250 3,684,573$ 1,810,264$ 50,000$ 342,593$ -$ 5,887,430$ 111 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION Code: 010052 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 483,527 252,665 300,419 355,250 337,500 390,750 511300 Temporary Salaries 0 847 4,502 0 0 0 511400 Overtime 8,558 10,794 12,897 15,000 7,000 10,000 512100 FICA Taxes 38,186 20,388 23,377 28,608 25,000 30,731 512215 Clothing Allowance 820 790 900 960 720 960 512225 Deferred Compensation 36,752 23,363 27,205 32,040 30,000 36,478 512301 Group Health Insurance Premium 39,600 36,054 66,297 86,536 85,000 100,988 512305 Dependant Health Ins Premium 570 13,076 0 0 0 0 512309 Employee Assistance Program 154 148 0 0 114 158 512400 Worker's Comp Insurance 23,449 21,167 27,081 27,916 28,400 29,214 TOTAL PERSONAL SERVICES 631,616 379,293 462,678 546,310 513,734 599,279 OPERATING EXPENDITURES 533150 Engineering Services 71 0 8,205 32,500 27,400 5,000 533400 Other Contractual Services 2,170 0 5,400 5,600 2,500 1,700 533420 Pest/Weed Control/Mowing 14 0 0 1,000 200 0 534000 Travel and Per Diem 556 0 0 1,500 1,500 1,750 534101 Telephone 1,467 0 1,793 1,860 2,090 2,148 534105 Cellular Telephone 1,255 1,210 1,883 1,920 1,590 2,040 534110 Internet Services 527 433 1,053 804 835 840 534120 Postage 298 49 234 200 50 100 534130 Express Mail Charges 0 0 0 200 50 0 534310 Electric 2,905 1,677 3,173 3,000 3,320 3,500 534315 Street Lighting 0 0 205,106 215,000 216,184 217,100 534320 Water/Sewer 262 266 291 300 305 325 534380 Trash Pickup/Hauling, Etc.2,010 6,811 3,732 1,800 1,800 1,800 534420 Equipment Leases 1,110 731 2,690 2,036 3,500 3,500 534615 R & M - Docks & Piers 0 0 118 0 0 0 534620 R & M-Vehicles 13,391 12,199 20,382 15,000 12,000 12,000 534630 R & M-Office Equipment 1,876 2,166 2,317 2,480 2,045 2,125 534640 R & M-Operating Equipment 8,170 15,535 12,218 15,000 14,000 15,000 534682 R & M - Sidewalks 0 0 0 0 0 1,500 534830 Special Events 1,341 0 0 1,000 0 0 534920 Legal Ads 149 0 0 200 200 0 535200 Departmental Supplies 10,768 2,652 7,502 9,000 9,000 7,000 535210 Computer Supplies 85 20 781 2,500 1,300 2,000 535230 Small Tools and Equipment 1,846 984 5,421 6,000 5,500 2,500 535260 Gas and Oil 11,255 12,559 25,996 19,500 19,500 19,900 535270 Uniforms and Shoes 1,474 1,191 1,925 2,750 2,750 3,400 535275 Safety Equipment 1,705 1,268 581 1,000 500 500 535310 Road Materials & Supplies 9,638 10,766 23,986 16,000 24,000 20,000 535350 Cement 6,171 1,573 1,971 1,500 1,000 1,000 535385 Signs & Marking Supplies 0 0 0 0 0 20,000 535410 Dues and Memberships 730 310 449 300 360 360 535420 Books and Publications 0 0 0 200 200 0 535450 Training and Education 2,447 100 1,014 3,000 4,500 3,500 TOTAL OPERATING EXPENDITURES 83,688 72,500 338,222 363,150 358,179 350,588 CAPITAL OUTLAY 606400 Vehicles and Equipment 29,107 3,639 7,544 56,500 80,900 5,000 TOTAL CAPITAL OUTLAY 29,107 3,639 7,544 56,500 80,900 5,000 TOTAL ROADS & MAINTENANCE 744,410 455,432 808,444 965,960 952,813 954,867 112 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 seventeen (17) 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 five (5) baseball/softball fields, three (3) 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 within City limits. 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 Special Events. The Department also reserves the Yacht Club and Community Center facilities for events and meetings. FISCAL YEAR 2019 ACCOMPLISHMENTS   Resurfaced the Tennis Courts at Schumann Park, including 2 courts with Pickleball lines.  Improved landscaping at City Hall complex.  Began improving the sports complex athletic turf and playability of the fields.  Completed renovation of the Barber Street Football Field restroom facility and installed new stairway to 2nd floor.  Implemented a new Maintenance schedule for all City parks to improve the parks for our residents.  FISCAL YEAR 2020 GOALS AND OBJECTIVES  Complete construction of the Pickleball Complex.  Begin to implement our new Park identifying signage plan.  Continue to use best practices and improve the athletic turf at the sports complex to provide the best playing conditions for our youth.   Improve parks maintenance and landscaping throughout our parks and City buildings.   Provide quality support to all City sponsored special events at Riverview Park.  PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Large Park Areas 280 Acres 280 Acres 280 Acres 280 Acres 280 Ac res Sports Complex 22 Acres 22 Acres 22 Acres 22 Acres 22 Acres City Grounds 8 Acres 8 Acres 8 Acres 8 Acres 8 Acres Medians and Walkways 5 Miles 5 Miles 5 Miles 5 Miles 5 Miles 113 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 43.00% 47.00% 5.00% 5.00% 25.00% 15.00% 7.00% 7.00%Playgrounds - Repair and maintain equipment at all City owned playground areas. 14.00% 16.00% 4.00% 6.00% 2.00% 4.00% 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 615,126$ 518,371$ 505,975$ 848,982$ 773,105$ 818,915$ 45,810$ Operating Expenses 234,661 394,206 369,197 258,199 253,711 232,325 (21,386) Capital Outlay 37,875 10,880 4,368 141,159 141,159 103,500 (37,659) Total 887,662$ 923,457$ 879,540$ 1,248,340$ 1,167,975$ 1,154,740$ (13,235)$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures Difference 45,810$ (21,386)$ (37,659)$ 3. Capital Outlay - Decrease due to roof replacement in prior year and fewer vehicle & large equipment purchases. 1. Personal Services - Increase due to negotiated salary and insurance increases and having positions full all year. 2. Operating Expenses - Decrease due to lower anticipated maintenance costs. The Fiscal Year 2019-2020 adopted budget for Leisure Services is $ 1,154,740. This compares to the 2018-2019 projected e xpenditures of $ 1,167,975 a decrease of $ 13,235 or -1.13.%. 114 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE LEISURE SERVICES DEPARTMENT Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Leisure Services Director 72,868 / 131,163 0.00 1.00 1.00 1.00 69,100$ 86,500$ Recreation Supervisor 33,679 / 60,622 1.00 1.00 1.00 1.00 52,150 52,000 Maintenance Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 47,150 47,750 Maintenance Worker II 27,384 / 49,291 2.00 4.00 4.00 4.00 140,000 148,750 Maintenance Worker I 25,812 / 46,462 4.00 5.00 5.00 5.00 153,625 165,500 Maintenance Worker I (P/T)25,812 / 46,462 0.50 0.50 0.50 0.50 14,875 18,750 Clerical Assistant (P/T)$ 10.30/hr 0.00 0.00 0.50 0.50 - 15,000 Recreation Attendant (P/T)$ 10.30/hr 0.00 0.50 0.00 0.00 8,600 - Skate Park Attendants (P/T)$ 8.84/hr 1.50 1.50 1.50 0.00 20,500 - Tennis Courts Attendants (P/T)$ 8.84/hr 2.00 2.00 2.00 2.00 36,000 36,750 Asst Recreation Supervisor $ 10.00/hr 0.50 0.50 0.50 0.50 1,000 1,000 Gymnastics Assistants 4.00 4.00 4.00 0.00 500 - 16.50 21.00 21.00 15.50 TOTAL SALARIES 543,500$ 572,000$ Overtime 24,000 19,851 FICA Taxes 43,525 44,777 Clothing Allowance 1,450 1,320 Deferred Compensation 41,575 46,406 Group Health Insurance Premium 95,150 108,303 Employee Assistance Program 180 190 Worker's Comp Insurance 23,725 26,068 Total Personal Services 773,105$ 818,915$ FULL TIME EQUIVALENTS 115 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Security Cameras (Skate Park, Hardee & Schumann)10,000$ -$ -$ -$ -$ 10,000$ Tilt Trailer 7,400 - - - - 7,400 Z-Plug/Z-Sprayer Machine 13,000 - - - - 13,000 Resurface Friendship Park Tennis Courts 30,000 - - - - 30,000 3/4 Ton 2WD Pick-Up Truck 31,000 - - - - 31,000 Shed at Barber Street Complex 10,000 - - - - 10,000 Replace Fountain at Historical Park 2,100 - - - - 2,100 Athletic Field Mower - 41,000 - - - 41,000 John Deere Gator - 16,000 - - - 16,000 1/2 Ton Pick-Up Truck - 34,000 34,000 - 34,000 102,000 (2) Mowers - 26,000 - - - 26,000 (1) Mower - - 13,000 - - 13,000 Field Grooming Machine - - 13,000 - - 13,000 103,500$ 117,000$ 60,000$ -$ 34,000$ 314,500$ LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY RECREATION IMPACT FEES EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Park Identification Signage 25,000$ 25,000$ 25,000$ -$ -$ 75,000$ Replace Barber Street Football Bleachers 20,000 - - - - 20,000 Replace Barber Street Baseball Dugouts 40,000 - - - - 40,000 Replace Barber Street Baseball/Softball Fencing 18,000 22,000 - - - 40,000 Pickleball Enhancements 140,000 - - - - 140,000 Playground Improvements 30,000 30,000 60,000 - 100,000 220,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 100,000 293,000$ 97,000$ 105,000$ 20,000$ 120,000$ 635,000$ LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY DISCR ETIONARY SALES TAX Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Community Center Office Development 40,000$ -$ -$ -$ -$ 40,000$ - 40,000$ -$ -$ -$ -$ 40,000$ 116 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT Code: 010057 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERS ONAL SERVICES 511200 Regular Salaries 419,226 312,197 311,822 560,313 542,000 571,000 511300 Temporary Salaries 53,925 51,029 53,298 10,000 1,500 1,000 511400 Overtime 7,261 23,013 12,708 20,000 24,000 19,851 512100 FICA Taxes 36,536 30,016 27,950 45,406 43,525 44,777 512215 Clothing Allowance 790 1,160 1,060 1,320 1,450 1,320 512225 Deferred Compensation 34,803 30,421 27,162 43,000 41,575 46,406 512301 Group Health Insurance Premium 37,150 41,616 59,384 141,468 95,150 108,303 512305 Dependant Health Ins Premium 5,640 12,788 0 0 0 0 512309 Employee Assistance Program 192 216 0 0 180 190 512400 Worker's Comp Insurance 19,604 15,915 12,591 27,475 23,725 26,068 TOTAL PERSONAL SERVICES 615,126 518,371 505,975 848,982 773,105 818,915 OPERATING EXPENDITURES 533400 Other Contractual Services 14,630 162,577 157,638 10,000 5,000 3,500 533415 Janitorial Services 2,592 2,717 0 0 0 0 533420 Pest Control 0 0 750 4,000 4,000 4,000 534000 Travel and Per Diem 559 806 295 925 2,100 2,500 534101 Telephone 4,531 4,807 5,359 5,220 6,206 2,500 534105 Cellular Telephone 391 625 594 780 1,120 1,500 534110 Internet Services 569 550 604 660 780 1,500 534120 Postage 9 11 2 20 185 50 534310 Electric 73,960 68,912 72,720 80,000 72,500 72,000 534320 Water/Sewer 13,637 15,009 12,899 14,500 12,550 13,250 534400 Rents and Leases 0 0 0 0 0 11,325 534420 Equipment Leases 285 1,291 1,192 4,518 4,500 3,000 534615 R & M - Docks & Piers 0 124 1,807 2,500 6,000 5,000 534620 R & M-Vehicles 3,214 5,433 3,634 5,000 3,600 3,000 534630 R & M - Office Equipment 6 1 5 50 10 400 534640 R & M - Operating Equipment 20,606 18,268 20,258 22,000 22,000 18,000 534680 R & M - Irrigation Systems 4,867 5,793 3,895 12,000 10,000 7,000 534685 R & M - Grounds Maintenance 7,063 11,229 14,476 14,000 18,000 17,000 534686 R & M - Parks Facilities 37,570 65,081 31,658 35,366 34,000 20,000 534830 Special Event Expense 3,474 2,964 3,206 7,000 5,000 4,000 535200 Departmental Supplies 3,221 3,477 11,402 8,000 8,000 6,000 535210 Computer Supplies 82 141 82 250 250 250 535221 Fertilizer/Chemical Supplies 2,127 5,630 3,488 7,500 7,500 9,000 535230 Small Tools and Equipment 25,970 3,413 2,695 6,000 6,000 3,500 535260 Gas and Oil 11,397 9,792 13,719 10,000 16,500 16,500 535270 Uniforms and Shoes 2,213 2,382 2,544 3,200 3,200 3,200 535275 Safety Equipment 159 544 868 650 650 750 535410 Dues and Memberships 901 1,156 2,520 1,460 1,460 1,500 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 629 1,478 887 2,500 2,500 2,000 TOTAL OPERATING EXPENDITURES 234,661 394,206 369,197 258,199 253,711 232,325 CAPITAL OUTLAY 606200 Buildings 2,550 0 0 24,696 24,696 0 606300 Improvements Other Than Bldgs 7,225 1,400 0 38,828 38,828 30,000 606400 Vehicles and Equipment 28,100 9,480 4,368 77,635 77,635 73,500 TOTAL CAPITAL OUTLAY 37,875 10,880 4,368 141,159 141,159 103,500 TOTAL PARKS & RECREATION DIVISION 887,662 923,457 879,540 1,248,340 1,167,975 1,154,740 117 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 and all city departments for comprehensive planning, community development, redevelopment and code compliance activities. The Department has expanded to manage Planning and Zoning, Environmental Permitting, and Grants Coordination. FISCAL YEAR 2019 ACCOMPLISHMENTS  Completed Data & Analysis for three elements of the Comprehensive Plan  Updated GOP’s for three elements of the Comprehensive Plan  Completed Coastal Resiliency Plan through DEO grant  Completed infrastructure improvements to Fisherman’s Landing Park with FIND funding  Revised Stormwater Fee Credit Policy and refined program parameters  Updated four Ordinances: Stormwater, Tree, Fence and Adult Professional Services  Made application for approximately $300,000 in alternative funding  Managed over $360,000 in existing grant funding  Initiated public facility construction projects of over $750,000  Continued to administer CRA grant funds  Completed update to CRA Master Plan  Completed Riverside Park Tree Preservation Plan  Completed Wayfinding Sign Program  Completed annual CRS recertification  Initiated the Vacation Rental registration program  Complete CDBG 5-yr Consolidated Plan  Competed the NPDES/NOI recertification process  Continued management of Planning & Zoning and Natural Resource Board  Provided agenda transmittals and support for City Council  Provided GIS Mapping support for external departments  Completed FDOT US 1 Corridor Improvement Plan  Refined and managed Environmental Education Program at Working Waterfront Park FISCAL YEAR 2020 GOALS AND OBJECTIVES   Complete update to Comprehensive Plan as the Comprehensive Development Plan  Update permit applications and processes via new web based program  Complete new WEB PAGE Design  Initiate CDBG funding program in accordance with approved Consolidated Plan  Initiate Design and Construction of CRA Plan improvements  Implement Sign program for CRA  Implement Tree Preservation Plan and Landscape Maintenance for Riverside Park  Participate in implementation of the FDOT US 1 Corridor Improvement Plan  Update Riverfront Overlay District land development code  Continue to refine the stormwater fee credit program; vacation rental program; and septic to sewer program  Complete Green infrastructure Map 118 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Total Major & Minor Site Plan Reviews 10 11 15 10 20 Total Major & Minor Site Plan Approvals 0 6 5 8 10 Preliminary/Final Plat Approvals 5 3 2 4 6 Total Temporary Permits Issued 30 34 35 50 45 Division of a Single Lot/Release of Unity of Titles 3 5 18 8 24 Unity of Titles 0 26 18 30 25 Land Use and Zoning Change Requests 2 0 2 4 2 Annexation Requests/Approvals 2 0 2 2 2 Flood Zone Determinations/MT-1 Applications 75 37 50 40 60 Commercial Site Plan Inspections 15 22 20 25 25 Land Development Code Amendments 4 1 6 6 10 Conditional Use/Special Use/Accessory Structure Approvals 3 7 12 8 16 Easements/Acquisitions 10 4 1 6 1 Variances/Appeals/Waivers 5420530 Comp Plan/Element Changes 2044 6 Stormwater Credit Program 0 54 130 60 180 Building Permits Zoning Reviews - Residential 0 0 300 150 400 Building Permits Zoning Inspections - Environmental 0 0 4 350 8 Façade, Sign, and Landscape Grant 0 5 8 8 100 Septic to Sewer Grant 0 8 55 8 110 Application Requests Processed 160 160 0 0 10 Processing Time for Site Plans (Months)2 3 8 0 4 119 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR COMMUNITY DEVELOPMEN T STAFFING NATURE OF ACTIVITY 18/19 19/20 25.00% 25.00% 30.00% 30.00% 15.00% 15.00% 15.00% 15.00% 15.00% 15.00% 100.00% 100.00% Community Redevelopment - Implementation of stated goals within the Community Redevelopment Master Plan and consistent with objectives outlined by the City Council. Update and implementation to the CRA master plan including economic development goals and opportunities. General Administrative - Research various miscellaneous topics and gather information for other agencies and/or other departments, including staff support to the City Council, CRA Board, Planning and Zoning Commission and Natural Resource Board. Public Assistance - Provide planning, zoning and other regulatory information to the public and other departments to assure that development is of the highest quality and that all development proposals are consistent with City regulations. Provide public information to websites and updates to online forms. Land Development Code -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 development and long range plans . COMMUNITY DEVELOPMENT BUDGET SUMMARY Amended Projected FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 235,559$ 180,910$ 357,598$ 322,717$ 322,383$ 423,645$ 101,262$ Operating Expenses 17,970 33,677 38,178 73,430 62,891 142,679 79,788 Capital Outlay - - - - - 20,000 20,000 Total 253,529$ 214,587$ 395,776$ 396,147$ 385,274$ 586,324$ 201,050$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference 101,262$ 79,788$ 20,000$ 3. Capital Outlay - Increase due to new scanner/plotter requested this year. 1. Personal Services - Increase due to new position, negotiated salary and insurance increases, longevity, and a position reclass. 2. Operating Expenses - Increase due primarily to Comp Plan update expense. The Fiscal Year 2019-2020 adopted budget for Community Development is $ 586,324. This compares to the 2018-2019 project ed expenditures of $ 385,274, an increase of $ 201,050 or 52.18%. 120 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE COMMUNITY DEVELOPMENT Projected PAY Amended Expenditure Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Community Development Director/CRA Manager 72,868 / 131,163 1.00 1.00 1.00 1.00 91,450$ 94,000$ Community Development Manager 50,871 / 91,568 1.00 1.00 1.00 1.00 72,750 80,000 Senior Planner 55,588 / 100,858 0.00 0.00 0.00 1.00 - 60,000 Parks Administrator 40,200 / 68,339 1.00 0.00 0.00 0.00 - - Junior Planner 43,975 / 79,156 0.00 0.00 0.00 1.00 - 44,500 Zoning Technician 35,730 / 64,314 1.00 1.00 1.00 0.00 41,750 - Environmental Technician 35,730 / 64,314 1.00 1.00 1.00 1.00 40,750 41,500 5.00 4.00 4.00 5.00 TOTAL SALARIES 246,700$ 320,000$ Overtime 1,500 1,000 FICA Taxes 19,000 24,566 Deferred Compensation 22,350 29,063 Clothing Allowance 120 120 Group Health Insurance Premium 32,100 48,081 Employee Assistance Program 63 79 Worker's Comp Insurance 550 736 Total Personal Services 322,383$ 423,645$ CAPITAL OUTLAY SCHEDULE COMMUNITY DEVELOPMENT DEPARTMENT - TO BE FUNDED BY GENERAL FUND Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Scanner/Plotter 20,000$ -$ -$ -$ -$ 20,000$ 20,000$ -$ -$ -$ -$ 20,000$ 121 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT Code: 010080 Amended Account FY 15/16 FY 16/17 FY 17/18 FY18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 180,556 128,186 276,229 245,700 246,700 320,000 511300 Temporary Salaries 0 0 0 0 0 0 511400 Overtime 7,889 6,620 2,057 2,500 1,500 1,000 512100 FICA Taxes 13,293 9,743 20,781 18,905 19,000 24,566 512215 Clothing Allowance 0 0 100 120 120 120 512225 Deferred Compensation 14,831 11,721 22,667 22,005 22,350 29,063 512301 Group Health Insurance Premium 10,728 13,581 35,331 32,849 32,100 48,081 512305 Dependant Health Ins Premium 7,883 10,693 0 0 0 0 512309 Employee Assistance Program 50 62 0 0 63 79 512400 Worker's Comp Insurance 329 303 433 638 550 736 TOTAL PERSONAL SERVICES 235,559 180,910 357,598 322,717 322,383 423,645 OPERATING EXPENDITURES 533120 Consultants 2,675 8,713 12,176 45,797 40,000 120,000 533400 Other Contractual Services 624 1,648 1,760 2,400 2,000 2,000 534000 Travel and Per Diem 2,992 922 2,657 3,575 3,500 3,500 534105 Cellular Telephone 63 176 929 1,020 475 216 534110 Internet Services 0 0 1,014 433 433 433 534120 Postage 1,041 903 1,773 1,500 1,000 1,000 534130 Express Mail 5 0 18 75 50 50 534420 Equipment Leases 1,442 1,422 1,397 1,400 1,385 1,450 534620 R & M-Vehicles 45 1,873 849 800 540 500 534630 R & M-Office Equipment 2,738 2,218 2,928 2,520 2,200 2,500 534825 Advertising (Econ Dev)0 8,998 0 0 0 0 534830 Special Events (NRB)997 1,092 1,416 1,500 928 1,000 534910 Clerk of Court Filing Fees 19 0 10 30 30 30 534920 Legal Ads 1,803 1,838 3,816 2,500 2,300 2,500 535200 Departmental Supplies 1,704 1,469 2,593 3,000 2,800 2,000 535210 Computer Supplies 178 109 877 800 500 800 535260 Gas and Oil 69 227 516 800 500 600 535270 Uniforms & Shoes 0 87 0 0 0 535410 Dues and Memberships 647 734 1,246 1,880 1,500 1,800 535420 Books and Publications 553 132 0 400 250 300 535450 Training and Education 375 1,205 2,115 3,000 2,500 2,000 TOTAL OPERATING EXPENDITURES 17,970 33,677 38,178 73,430 62,891 142,679 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 20,000 TOTAL CAPITAL OUTLAY 0 0 0 0 0 20,000 TOTAL COMMUNITY DEVELOPMENT 253,529 214,587 395,776 396,147 385,274 586,324 122 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 230,284$ 409,276$ 291,741$ 259,727$ 324,075$ 313,850$ (10,225)$ Operating Expenses 631,265 611,345 634,268 686,102 706,839 648,118 (58,721) Grants and Aids - - - - - - - Capital Outlay - 1,765 2,918 - - - - Non-Operating 343,700 2,173,590 636,029 144,915 25,644 - (25,644) Total 1,205,249$ 3,195,976$ 1,564,956$ 1,090,744$ 1,056,558$ 961,968$ (94,590)$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Expenditures:Difference (10,225)$ (58,721)$ (25,644)$ 1. Personal Services - Decrease due to lower group insurance costs & HRA reimbursements anticipated. The Fiscal Year 2019-2020 adopted budget for Non-Departmental is $ 961,968. This compares to the 2018-2019 projected expenditures of $1,056,558 a decrease of $ 94,590 , or -9.0.%. 3. Non-Operating Expenses - Decrease due to no scheduled transfers out this year. 2. Operating Expenses - Decrease due to lower consultant and labor attorney fees anticipated. 123 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GENERAL FUND NON-DEPARTMENTAL Code: 010099 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 512301 Group Health Insurance 60,739 95,512 90,110 54,300 41,100 20,800 512307 Health Reimbursement Account 163,956 189,297 201,631 201,077 280,575 265,000 512500 Unemployment 5,589 (43)0 200 2,400 800 512700 Additional Compensation 0 124,511 0 4,150 0 27,250 TOTAL PERSONAL SERVICES 230,284 409,276 291,741 259,727 324,075 313,850 OPERATING EXPENDITURES 533110 Prof Services - Labor Attorney 6,359 0 0 0 10,000 0 533120 Consultants 0 2,867 1,662 0 55,000 0 533400 Other Contractual Services 6,501 1,164 3,826 4,000 48 500 533425 Contract Mowing Services 22,532 29,865 25,170 25,000 9,000 15,000 533426 Code Enforcement Charges 0 0 275 0 0 0 534101 Telephone 19,899 19,735 21,781 21,800 23,445 23,780 534110 Internet Services 17,904 17,721 17,685 17,700 3,000 600 534120 Postage 4,458 5,220 3,029 3,275 3,050 3,275 534310 Electric 39,644 38,994 41,134 43,000 41,000 43,000 534320 Water/Sewer 4,399 4,678 4,552 4,500 4,450 4,750 534400 Rents and Leases (20)00000 534500 Insurance 253,795 225,840 220,350 277,710 270,150 280,000 534501 Claims 3,281 2,911 7,984 5,000 2,000 3,000 534630 R&M Office Equipment 0 9,600 9,600 5,090 2,400 2,400 534700 Printing and Binding 6,653 6,849 3,326 6,800 3,400 6,800 534805 4th of July 20,000 20,000 32,392 32,690 32,700 32,700 534815 Paver Bricks 72 926 770 1,400 500 700 534825 Advertising Expenditures 2,079 2,134 2,902 3,250 3,000 3,300 534830 Special Events Expense 1,516 824 5,000 0 0 0 534835 Special Employee Events 2,000 4,291 4,615 5,000 5,000 5,000 534920 Legal Ads 343 0 0 0 0 0 534942 PD Safety Class Expenses 0 0 0 0 645 750 543943 PD COPE Unit Expenses 0 0 16,749 10,000 10,000 7,980 534944 Supplies-PS Empl Exp Fund 440 4,789 3,372 1,500 6,000 6,000 534945 Supplies-General Empl Exp Fund 3,516 331 0 750 0 795 534980 Payment-Riverfront CRA Fund 181,150 181,631 181,652 183,842 183,130 182,738 535200 Departmental Supplies 1,407 1,350 1,187 1,700 1,700 1,800 535410 Dues and Memberships 2,672 2,851 3,052 3,095 3,250 3,250 535450 Training and Education 0 0 0 0 2,000 3,500 535454 PBA Tuition Reimb Plan 11,139 7,098 2,858 7,000 500 5,000 535455 PEA Tuition Reimb Plan 1,341 1,353 741 3,000 500 3,000 535705 Property Taxes 0 0 0 0 (36)0 535710 Non-Ad Valorem Tax 18,185 18,322 18,604 19,000 31,007 8,500 TOTAL OPERATING EXPENSES 631,265 611,345 634,268 686,102 706,839 648,118 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,765 2,918 0 0 0 TOTAL CAPITAL OUTLAY 0 1,765 2,918 0 0 0 NON-OPERATING 909120 Interfund Trfr to 120 LOGT 200,000 200,000 0 0 0 0 909131 Interfund Trfr to Fund 310 5,700 1,603,353 571,892 3,650 2,400 0 909132 Interfund Trfr to Fund 320 0 5,449 52,817 2,787 2,787 0 909133 Trfr to Transp Impr Fund 330 0 132,925 0 0 0 0 909140 Trfr to Fund 140 10,600 0 0 20,457 20,457 0 909145 Trfr to Fund 450 AP 0 28,040 0 0 0 0 909163 Interfund Trfr to Fund 163 100,000 100,000 0 0 0 0 909410 Interfund Trfr to Fund 410 0 78,823 11,320 0 0 0 909480 Trfr to Fund 480 Building 0 25,000 0 0 0 0 909541 Interfund Trfr to 415 24,600 0 0 0 0 0 909545 Interfund Trfr to 455 2,800 0 0 0 0 0 909901 Contingency 0 0 0 118,021 0 0 TOTAL NON-OPERATING 343,700 2,173,590 636,029 144,915 25,644 0 TOTAL NON-DEPARTMENTAL 1,205,249 3,195,976 1,564,956 1,090,744 1,056,558 961,968 124 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 SPECIAL REVENUE FUNDS 125 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 126 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Local Option Gas Tax Fund (LOGT)755,361$ Discretionary Sales Tax Fund (DST)5,811,928 Riverfront Community Redevelopment Agency 513,900 Parking In-Lieu-Of Fund 1,342 Recreation Impact Fee Fund 293,000 Stormwater Utility Fund 1,976,083 Law Enforcement Forfeiture Fund 1,250 TOTAL 9,352,864$ 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget TAXES 312400 Local Option Gas Tax 646,132 674,778 715,311 740,300 708,000 736,320 TOTAL TAXES 646,132 674,778 715,311 740,300 708,000 736,320 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 10,352 12,532 12,908 13,295 13,295 13,694 361100 Interest Income 1,780 948 6,685 3,764 10,959 5,347 TOTAL MISCELLANEOUS REVENUE 12,132 13,480 19,593 17,059 24,254 19,041 NON-REVENUE SOURCES 381001 Interfund Transfer from Fund 001 200,000 200,0000 0 00 389991 Appropriation From Fund Balance 43,308 152,896 0 106,468 494,512 0 TOTAL NON-REVENUE SOURCES 243,308 352,896 0 106,468 494,512 0 TOTAL LOCAL OPTION GAS TAX 901,572 1,041,154 734,904 863,827 1,226,766 755,361 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 a fairly steady level of collections, although more fuel-efficient vehicles are expected to eventually have a negative effect. The 2019-2020 allocation for the City of Sebastian is estimated at $736,320. The estimate is based on trend analysis. 128 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget 533300 All Aboard Florida 0 71,894 0 0 0 0 533400 Other Contractual Services 0 0 0 11,500 11,500 0 533452 Road Maintenance Service 0 1,081 651 15,000 15,000 0 534315 Public Lighting 183,067 0 0 0 0 0 534695 Railroad Crossing Maintenance 5,103 5,103 5,400 64,350 64,647 5,400 535310 Road Materials and Supplies 44,077 23,386 19,705 5,000 5,000 0 535380 Signalization Supplies 26,399 21,621 0 20,500 20,500 0 TOTAL OPERATING EXPENDITURES 258,646 123,085 25,756 116,350 116,647 5,400 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 12,011 27,570 3,200 3,200 106,000 TOTAL CAPITAL OUTLAY 0 12,011 27,570 3,200 3,200 106,000 DEBT SERVICE 707105 Principal - Paving Loan 211,000 215,000 219,000 224,000 224,000 229,000 707205 Interest - Paving Loan 31,748 27,635 23,445 19,177 19,177 14,802 TOTAL DEBT SERVICE 242,748 242,635 242,445 243,177 243,177 243,802 NON-OPERATING 909133 Trfr to Transp Impr Fund 330 400,178 663,423 96,793 501,100 863,742 211,160 909990 Unappropriated 0 0 342,340 0 0 188,999 TOTAL NON-OPERATING 400,178 663,423 439,133 501,100 863,742 400,159 TOTAL LOCAL OPTION GAS TAX 901,572 1,041,154 734,904 863,827 1,226,766 755,361 129 DISCRETIONARY SALES TAX DISCRETIONARY SALES TAX FUND REVENUECode: 130010 Amended FY 15/16 FY 16/17 FY 17/18 FY 17/18 FY 18/19 FY 19/20 Account Description Actual Actual Actual Budget Projected Budget Number 312600 Discretionary Sales Tax 3,052,152 3,207,905 3,417,586 3,572,500 3,518,300 3,659,032 TOTAL TAXES 3,052,152 3,207,905 3,417,586 3,572,500 3,518,300 3,659,032 MISCELLANEOUS REVENUE 361100 Interest Income 20,025 29,500 41,451 50,500 53,549 58,272 361105 SBA Interest Earnings 8,424 10,463 15,396 12,607 12,000 15,000 TOTAL MISCELLANEOUS REVENUE 28,449 39,963 56,847 63,107 65,549 73,272 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 65,228 0 0 516,851 2,079,624 TOTAL NON-REVENUE SOURCES 0 65,228 0 0 516,851 2,079,624 TOTAL DISCRETIONARY SALES TAX 3,080,601 3,313,096 3,474,433 3,635,607 4,100,700 5,811,928 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019-2020 allocation for the City of Sebastian is estimated at $3,659,032. The estimate is based on the trend analysis. This revenue source was extended by referendum vote in FY 2016-2017 until December 31, 2023. 130 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURESCode: 130051 Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Account Description Actual Actual Actual Budget Projected Budget Number NON-OPERATING 909123 Interfund Trfr to 230-Series 2003 DSF 868,342 354,854 0 0 0 0 909131 Trfr to Capital Projects Fund 310 389,723 643,474 1,364,845 539,000 1,072,672 826,000 909132 Trfr to CIP Fund 320 123,163 480,928 16,062 250,000 227,888 40,000 909133 Trfr to Transp Impr Fund 330 220,948 941,624 389,721 1,750,870 1,845,561 3,684,573 909263 Trfr to Stormwater Debt Svs 263 401,143 402,963 403,792 402,914 402,914 401,355 909363 Trfr to Stormwater Impr Fund 363 25,280 22,309 30,154 296,534 80,335 500,000 909410 Trfr to Golf Course Fund 410 599,858 59,798 138,375 0 0 110,000 909455 Trfr to Fund 455 AP 156,616 407,146 220,762 128,819 471,330 250,000 909990 Unappropriated 295,528 0 910,722 267,470 0 0 TOTAL NON-OPERATING 3,080,601 3,313,096 3,474,433 3,635,607 4,100,700 5,811,928 TOTAL DISCRETIONARY SALES TAX 3,080,601 3,313,096 3,474,433 3,635,607 4,100,700 5,811,928 131 COMMUNITY REDEVELOPMENT AGENCY COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget TAXES 338200 Tax Increment Revenue - Sebastian 181,150 181,631 181,652 183,842 183,130 182,732 338200 Tax Increment Revenue - County 157,874 160,610 184,879 201,868 201,086 215,084 TOTAL TAXES 339,024 342,241 366,532 385,710 384,216 397,816 MISCELLANEOUS REVENUE 361100 Interest Income 3,019 4,702 8,730 9,500 12,200 15,000 361105 SBA Interest Earnings 0 1,056 1,885 500 3,000 3,750 362100 Rents and Royalties 36,000 36,000 36,000 36,000 36,000 36,000 366000 Contributions & Donations 0 0 0 3,000 3,000 0 TOTAL MISCELLANEOUS REVENUE 39,019 41,758 46,615 49,000 54,200 54,750 NON-REVENUE SOURCES 381001 Transfer from General Fund 0 0 0 20,457 20,457 0 389991 Fund Balance Carried Forward 0 0 116,935 303,964 158,144 61,334 TOTAL NON-REVENUE SOURCES 0 0 116,935 324,421 178,601 61,334 TOTAL RIVERFRONT REDEVELOPMENT 378,043 383,999 530,082 759,131 617,017 513,900 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 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 533120 Consultants 0 0 0 20,000 19,960 70,000 533201 Admin Svcs Provided by the GF 13,202 13,202 87,740 90,372 90,372 99,076 533400 Other Contractual Services 20,398 0 37,013 202,750 190,429 156,444 533425 Contract Mowing Services 118,370 0 0 0 0 0 534000 Travel and Per Diem 0 0 0 0 500 534315 Public Lighting 15,579 0 0 0 0 0 534320 Water and Sewer 946 0 0 0 365 0 534400 Rents and Leases 3,968 4,022 4,728 648 4,728 4,728 534686 R&M-Park Facilities 250 0 0 0 0 0 534699 Other Capital Maintenance Expense 23,572 6,178 18,706 45,457 45,457 20,000 534830 Special Events Expense 37,120 39,308 44,525 45,000 45,000 45,000 534920 Legal Ads 1,463 1,857 5,828 2,000 1,000 1,000 535310 Road Materials & Supplies 0 0 206 0 0 0 535410 Dues & Memberships 175 175 175 175 670 670 545450 Training and Education 0 0 0 0 0 500 535710 Non-Ad Valorem Taxes 2,033 2,067 1,990 1,990 2,928 1,350 TOTAL OPERATING EXPENDITURES 242,076 71,808 205,911 413,392 405,909 404,268 CAPITAL OUTLAY 606300 Improvements Other Than Buildings 11,209 0 0 63,000 63,000 0 606900 Infrastructure 0 0 0 3,000 3,000 0 TOTAL CAPITAL OUTLAY 11,209 0 0 66,000 66,000 0 GRANTS AND AIDS 820100 Façade/Sign Improvement Program 10,196 0 34,676 55,000 20,000 10,000 820200 Sewer Connection Program 69,500 40,766 39,495 224,739 125,108 99,632 TOTAL GRANTS AND AIDS 79,696 40,766 74,171 279,739 145,108 109,632 NON-OPERATING 909101 Interfund Trfr to General Fund 001 21,667 0 0 0 0 0 909131 Interfund Trfr to CIP Fund 310 0 0 250,000 0 0 0 909132 Interfund Trfr to CIP Fund 320 0 0 0 0 0 909133 Interfund Trfr to CIP Fund 330 12,070 188,730 0 0 00 909363 Interfund Trfr to CIP Fund 363 0 0 0 0 0 0 909990 Unappropriated 11,325 82,695 0 0 0 0 TOTAL NON-OPERATING 45,062 271,425 250,000 0 0 0 TOTAL RIVERFRONT REDEVELOPMENT 378,043 383,999 530,082 759,131 617,017 513,900 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET 133 PARKING IN-LIEU-OF FUND PARKING IN-LIEU-OF FUND REVENUE Code: 150010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 0 0 0 0 0 0 361105 SBA Interest Earnings 358 468 929 406 1,310 1,342 363400 Parking In-Lieu-Of Fee 26,130 24,945 13,776 0 0 0 389991 Appropriation from PY Fund Balance 0 33,082 0 29,530 0 0 TOTAL MISCELLANEOUS REVENUE 26,488 58,495 14,705 29,936 1,310 1,342 TOTAL PARKING IN-LIEU-OF FUND 26,488 58,495 14,705 29,936 1,310 1,342 PARKING IN-LIEU-OF FUND EXPENDITURES Code: 150051 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget CAPITAL OUTLAY AND PROJECTS 606908 Parking 62 58,495 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 62 58,495 0 0 0 0 NON-OPERATING 909990 Unappropriated 26,426 0 14,705 29,936 1,310 1,342 TOTAL NON-OPERATING 26,426 0 14,705 29,936 1,310 1,342 TOTAL PARKING IN-LIEU-OF FUND 26,488 58,495 14,705 29,936 1,310 1,342 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET 134 RECREATION IMPACT FEE FUND RECREATION IMPACT FEE FUND REVENUE Code: 160010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 4,353 8,887 9,053 9,000 5,545 3,500 361105 SBA Interest Earnings 0 0 3,499 1,428 3,500 1,634 363270 Recreation Impact Fee 163,800 102,700 141,050 163,800 141,050 141,050 TOTAL MISCELLANEOUS REVENUE 168,153 111,587 153,602 174,228 150,095 146,184 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 0 302,182 425,943 312,905 146,816 TOTAL NON-REVENUE SOURCES 0 0 302,182 425,943 312,905 146,816 TOTAL RECREATION IMPACT FEE 168,153 111,587 455,784 600,171 463,000 293,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget CAPITAL OUTLAY AND PROJECTS 606300 Improvements Other Than Bldgs 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 0 0 0 0 OPERATING EXPENDITURES 533100 Professional Services 0 14,774 19,600 0 0 0 TOTAL OPERATING EXPENDITURES 0 14,774 19,600 0 0 0 NON-OPERATING 909132 Transfer to CIP Fund 320 32,399 46,455 436,184 600,171 463,000 293,000 909990 Unappropriated 135,754 50,358 0 0 0 0 TOTAL NON-OPERATING 168,153 96,813 436,184 600,171 463,000 293,000 TOTAL RECREATION IMPACT FEE 168,153 111,587 455,784 600,171 463,000 293,000 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 2019/2020 ANNUAL BUDGET 135 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 $120.00 per year (Resolution R-18-19). The Stormwater Utility Staff are responsible for the control and maintenance of the City’s stormwater drainage system consisting of 280 lane miles of swales, 50 miles of channels, 9 miles of canals and 310 catch basins and culvert structures. It is also their responsibility to enforce compliance with Federal NPDES regulations, as well as improvement of the stormwater runoff water quality prior to discharge into the Sebastian River and Indian River Lagoon in accordance with the Master Stormwater Management Plan. SUMMARY OF REVENUES AND EXPENDITURES Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,094,455$ 1,102,138$ 1,014,980$ 2,014,000$ 1,970,678$ 1,976,083$ Total Expenses 1,437,762$ 1,273,480$ 1,351,422$ 2,109,702$ 1,521,610$ 1,970,647$ Change in Unrestricted Reserves (343,307)$ (171,342)$ (336,442)$ (95,702)$ 449,068$ 5,436$ FISCAL YEAR 2019 ACCOMPLISHMENTS  Slip lining of older infrastructure  Catch basin & baffle box maintenance  Continue failed road crossing pipes  Assist other departments  Bring retention & detention ponds into compliance  Perform rear ditch excavation more often  Continued road crossing pipe replacements and slip lining. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Schumann Dr. Slip-Lining  Continue road crossing pipe replacement  Build catch basins  Continue building Stormwater infrastructures  Continue education for the public & Stormwater employees  Monitor vendor spraying canals for invasives  Assist other departments when needed  Monitor vendor providing ditch mowing services  Strive to provide the public with the service they want. 136 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 28,500 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 200 205 205 205 205 Linear feet Main Ditches reconstructed 1,000 1,000 1,000 1,000 1,000 Road Crossing Pipe Replacements 10 20 20 20 20 STORMWATER UTILITY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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 dit ches. Catch basins, Manholes and Culverts - 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Personal Services 615,511$ 336,196$ 630,002$ 891,152$ 878,894$ 735,344$ (143,550)$ Operating Expenses 494,679 389,210 719,157 702,772 599,518 815,303 215,785 Capital Outlay 3,303 - 2,263 15,778 18,198 145,000 126,802 Non-Operating 324,269 548,074 - 500,000 474,068 280,436 262,238 Total 1,437,762$ 1,273,480$ 1,351,422$ 2,109,702$ 1,970,678$ 1,976,083$ 461,275$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenditures:Difference (143,550)$ 215,785$ 3. Capital Outlay - Increase due to several large pieces of equipment being purchased this year.126,802$ 262,238$ The Fiscal Year 2019-2020 adopted budget for the Stormwater Utility Division is $ 1,976,083. This compares to the 2018-2019 projected expenditures of $1,970,678 an increase of $ 461,275 or 23.41%. 1. Personal Services - Decrease due to transfer of Director position to Roads and retirement of two long term employees. 2. Operating Expenses - Increase due to additional repairs and maintenance planned this year. 4. Non-Operating - Increase due to additional projects being worked on this year. 137 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET STORMWATER UTILITY DIVISION REVENUE Code: 163010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 0 363630 Stormwater Utility Fee 966,608 964,338 970,113 1,995,000 1,940,000 1,940,000 363631 Delinquent Stormwater Fees 24,447 28,501 28,979 0 00 TOTAL CHARGES FOR SERVICES 991,055 992,839 999,092 1,995,000 1,940,000 1,940,000 MISCELLANEOUS REVENUE 361100 Interest Income 3,400 7,956 15,654 19,000 30,000 35,400 361150 Other Interest 0 1,343 234 0 678 683 381001 Transfer from Fund 001 100,000 100,000 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 103,400 109,299 15,888 19,000 30,678 36,083 TOTAL STORMWATER REVENUES 1,094,455 1,102,138 1,014,980 2,014,000 1,970,678 1,976,083 USE OF UNRESTRICTED RESERVES 343,307 171,342 336,442 95,702 0 TOTAL STORMWATER UTILITY 1,437,762 1,273,480 1,351,422 2,109,702 1,970,678 1,976,083 STORMWATER UTILITY DIVISION Projected PAY Amended Expenditures Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Stormwater Utilities Director 72,868 / 131,163 1.00 1.00 1.00 0.00 55,100 - Retirement Payout 45,600 - Asst Stormwater Utilities Director 52,397 / 94,315 1.00 1.00 1.00 0.00 74,000 - Stormwater Superintendent 50,871 / 91,568 1.00 1.00 1.00 1.00 61,650 76,000 Retirement Payout 33,000 - Stormwater Utility Inspector 35,730 / 64,314 0.00 1.00 1.00 1.00 28,500 36,750 Maintenance Worker III 29,052 / 52,293 3.00 3.00 3.00 3.00 100,000 100,500 Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 2.00 30,600 64,000 Maintenance Worker I 25,812 / 46,462 6.00 6.00 6.00 6.00 167,000 171,000 Clerical Assistant II (Temp) $ 13.95/hour 0.50 0.50 0.50 0.50 14,000 18,250 13.50 14.50 14.50 13.50 TOTAL SALARIES 609,450$ 466,500$ Overtime 5,000 10,000 FICA Taxes 47,100 36,553 Clothing Allowance 1,300 1,320 Deferred Compensation 54,150 41,685 Group Health Insurance Premium 97,500 101,511 Health Reimbursement Account 7,000 26,000 Employee Assistance Program 210 206 Worker's Comp Insurance 57,184 46,919 Additional Compensation - 4,650 Total Personal Services 878,894$ 735,344$ FULL TIME EQUIVALENTS 138 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION - TO BE FUNDED FROM STO RMWATER UTILITY FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Track Excavator 145,000$ -$ -$ -$ -$ 145,000$ Stormwater Road Work 60,000 60,000 60,000 60,000 60,000 300,000 Stonecrop Drainage (25% Match)215,000 - - - - 215,000 Pick-Up Trucks (2)66,000$ 66,000 1 Ton Utility Crew Cab Truck - 48,000 - - - 48,000 Mini Excavator (New)- 50,000 - - - 50,000 Brush Truck - 125,000 - - - 125,000 Day Drive Retention Areas - 240,000 - - - 240,000 Mini Excavator (Replacement)- - 50,000 - - 50,000 Transport Truck - - 145,000 - - 145,000 35 Ton Low Bed Trailer - - 70,000 - - 70,000 Tulip Road Crossing - - 232,000 - - 232,000 Backhoe - - - 110,000 - 110,000 Bayfront Road Crossing - - - 178,000 - 178,000 Pick-Up Truck - - - - 35,000 35,000 Equipment Trailer - - - - 25,000 25,000 Ocean Cove Drainage - - - - 300,000 300,000 420,000$ 589,000$ 557,000$ 348,000$ 420,000$ 2,334,000$ STORMWATER UTILITY DIVISION - TO BE FUNDED FROM DIS CRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Major Canal Improvements 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,500,000$ 139 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET STORMWATER UTILITY DIVISION EXPENDITURES Code: 163051 (Includes prior years General Fund Stormwater Account) Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 423,840 208,494 438,891 556,900 595,450 448,250 511300 Temporary Salaries 0 0 8,244 18,250 14,000 18,250 511400 Overtime 18,240 20,501 8,653 10,000 5,000 10,000 512100 FICA Taxes 33,695 18,247 34,237 44,586 47,100 36,553 512215 Clothing Allowance 1,340 880 1,100 1,320 1,300 1,320 512225 Deferred Compensation 40,033 21,198 38,596 50,693 54,150 41,685 512301 Group Health Insurance Premium 63,122 43,808 76,139 123,459 97,500 101,511 512305 Dependant Health Insurance Premium 11,699 1,846 000 0 512307 Health Reimbursement Account 0 0 0 18,315 7,000 26,000 512309 Employee Assistance Program 262 170 0 0 210 206 512400 Worker's Comp Insurance 23,280 21,052 24,142 66,279 57,184 46,919 512700 Additional Compensation 0 0 0 1,350 0 4,650 TOTAL PERSONAL SERVICES 615,511 336,196 630,002 891,152 878,894 735,344 OPERATING EXPENSES 533100 Professional Services 148 129 120 0 0 0 533150 Engineering Services 900 0 0 0 0 0 533201 Admin Svcs Provided by GF 0 0 0 0 0 80,555 533400 Other Contractual Services 40,606 0 122,568 60,000 1,500 60,000 533410 Environmental Services 499 0 0 0 0 0 533411 Permit Fees 0 500 7,988 0 0 0 533420 Pest/Weed Control 23,014 21,385 24,382 25,000 25,000 30,000 533425 Contract Mowing Services 244,500 243,012 288,668 290,000 290,000 300,000 533427 Contract Qtr Round Maintrenance 31,607 0 0 0 0 0 534000 Travel and Per Diem 0 297 0 0 0 1,000 534101 Telephone 1,467 1,585 1,793 1,860 2,100 2,148 534105 Cellular Telephone 2,422 392 1,473 2,520 2,125 1,800 534110 Internet Services 433 0 163 0 0 433 534120 Postage 0 6 12,256 0 10 100 534310 Electric 9,597 9,155 7,068 9,900 7,850 8,500 534320 Water/Sewer 874 557 1,115 1,350 900 1,000 534380 Trash Pickup/Hauling 3,237 3,100 6,172 1,500 1,500 5,000 534400 Rents and Leases 0 0 0 6,000 6,000 6,000 534420 Equipment Leases 7,569 755 964 5,000 5,000 6,000 534500 Insurance 0 0 0 0 21,022 22,100 534620 R & M - Vehicles 22,288 16,475 24,109 25,000 25,000 25,000 534630 R & M - Office Equipment 2,013 15 22 20 31 35 534640 R & M Operating Equpment 23,435 21,736 126,502 160,000 100,000 160,000 534920 Legal Ads 520 0 0 1,000 945 600 535200 Departmental Supplies 3,302 1,551 3,761 5,000 5,000 3,832 535210 Computer Supplies 635 377 420 400 180 400 535230 Small Tools and Equipment 2,787 1,484 2,944 10,022 8,000 3,000 535260 Gas and Oil 29,520 37,081 42,590 40,000 40,000 40,000 535270 Uniforms and Shoes 3,322 2,032 2,868 3,900 3,175 3,500 535275 Safety Equipment 745 593 416 2,000 2,000 2,000 535310 Road Materials & Supplies 4,744 802 7,667 7,500 7,500 7,500 535320 Sod 6,425 6,643 8,990 10,000 10,000 10,000 535350 Cement 7,592 1,868 1,457 12,500 12,500 2,500 535355 Culvert Pipes 17,783 16,383 19,958 20,000 20,000 30,000 535410 Membership & Professional Dues 300 310 165 300 180 300 535450 Training and Education 2,396 987 2,561 2,000 2,000 2,000 TOTAL OPERATING EXPENDITURES 494,679 389,210 719,157 702,772 599,518 815,303 CAPITAL OUTLAY 606310 IOTB - Fencing 2,0200000 0 606400 Vehicles and Equipment 1,283 0 2,263 15,778 18,198 145,000 TOTAL CAPITAL OUTLAY 3,303 0 2,263 15,778 18,198 145,000 NON-OPERATING 909131 Interfund Trfr to CIP Fund 310 0 239,535 0 0 0 0 909363 Interfund Trfr to CIP Fund 363 324,269 308,539 0 500,000 25,000 275,000 909990 Unappropriated 0 0 0 0 449,068 5,436 TOTAL NON-OPERATING 324,269 548,074 0 500,000 474,068 280,436 TOTAL STORMWATER UTILITY 1,437,762 1,273,480 1,351,422 2,109,702 1,970,678 1,976,083 140 LAW ENFORCEMENT FORFEITURE FUND LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351200 Confiscated Property 1,048 26,431 550 500 1,000 1,000 TOTAL FINES AND FORFEITS 1,048 26,431 550 500 1,000 1,000 MISCELLANEOUS REVENUE 361100 Interest Income 40 198 190 189 50 50 361105 SBA Interest Earnings 174 372 665 640 200 200 365000 Sale of Surplus 27,530 0 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 1,530 0 0 0 0 389991 Appropriation from PY Fund Balance 0005,17800 TOTAL MISCELLANEOUS REVENUE 27,744 2,100 855 6,007 250 250 TOTAL LAW ENFORCEMENT FORFEITURE28,792 28,531 1,405 6,507 1,250 1,250 LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENDITURES 533100 Professional Services 0 1,101 0 2,566 0 0 534966 D.A.R.E. Expenditures 2,000 961 0 941 0 0 534967 G.R.E.A.T. Expenditures 0 414 0 0 0 0 535230 Small Tools and Equipment 3,548 0 0 535380 Departmental Supplies 0 0 0 1,500 0 0 TOTAL OPERATING EXPENDITURES 5,548 2,476 0 5,007 0 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 8,548 10,524 0 0 0 0 TOTAL CAPITAL OUTLAY 8,548 10,524 0 0 0 0 NON-OPERATING 708199 Other Grants & Aids 3,000 3,000 0 1,500 0 0 909990 Unappropriated 11,696 12,532 1,405 0 1,250 1,250 TOTAL NON-OPERATING 14,696 15,532 1,405 1,500 1,250 1,250 TOTAL LAW ENFORCEMENT FORFEITURE28,792 28,531 1,405 6,507 1,250 1,250 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 2019-2020 ANNUAL BUDGET 141 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 142 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 DEBT SERVICE FUNDS 143 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019/2020 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. The outstanding debt for this fund will be $1,722,000 as of September 30, 2015. Code: 230010 Amended FY 17/18 Account FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 16/17 Adopted Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 6,450 822 914 1,591 301 0 TOTAL MISCELLANEOUS REVENUE 6,450 822 914 1,591 301 0 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 935,293 1,027,125 868,342 352,927 352,927 0 384090 Bank Note Proceeds 38,870 0 0 0 0 0 389991 Appropriation from PY Fund Balance 1,038,103 1,360 515,405 356,036 357,326 0 TOTAL NON-REVENUE SOURCES 2,012,266 1,028,485 1,383,747 708,963 710,253 0 TOTAL DEBT SERVICE FUND 2,018,716 1,029,307 1,384,661 710,554 710,554 0 DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE REVENUESDecember 18, 2013. The outstanding debt was totally matured as of April 1, 2017. DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE EXPENDITURES Code: 230051 Amended FY 16/17 Account FY 13/14 FY 14/15 FY 15/16 FY 15/16 FY 15/16 Adopted Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707130 Principal 1,971,420 1,008,000 1,369,000 706,000 706,000 0 707230 Interest 7,118 21,307 15,661 4,554 4,554 0 707300 Other Debt Service Costs 40,178 0 0 0 0 0 TOTAL DEBT SERVICE 2,018,716 1,029,307 1,384,661 710,554 710,554 0 TOTAL DEBT SERVICE FUND 2,018,716 1,029,307 1,384,661 710,554 710,554 0 145 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 outstanding debt for this fund will be $2,630,000 as of September 30, 2014. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master plan. The improvement projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek. STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND REVENUE Code: 263010 Amended FY 17/18 Account FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 16/17 Adopted Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 327 558 918 112 961 900 TOTAL MISCELLANEOUS REVENUE 327 558 918 112 961 900 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 0 167,550 401,141 402,963 402,963 403,792 381163 Interfund Trfr from 163 SUF 408,360 234,187 0 0 0 0 384263 Bank Note Proceeds 38,958 0 0 0 0 0 389991 Appropriation from PY Fund Balance 15,768 36,514 0 57 0 0 TOTAL NON-REVENUE SOURCES 463,086 438,251 401,141 403,020 402,963 403,792 TOTAL DEBT SERVICE FUND 463,413 438,809 402,059 403,132 403,924 404,692 STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND - EXPENDITURES Code: 263051 Amended FY 15/16 Account FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 14/15 Adopted Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 280,000 290,000 321,989 352,000 352,000 355,000 707263 Interest - Stormwater Series 2003 159,248 148,048 106,204 51,588 51,588 45,500 707300 Other Debt Service Costs 1,042 1,042 35,220 0 0 774 909990 Unappropriated 0 1,358 0 0 0 0 TOTAL DEBT SERVICE 440,290 440,448 463,413 403,588 403,588 401,274 TOTAL DEBT SERVICE FUND 440,290 440,448 463,413 403,588 403,588 401,274 146 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 CAPITAL PROJECT FUNDS 147 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 148 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019-20. 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 2019-20 projects is provided from General Fund, Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fees, 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 2019-20 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. 149 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2019 – 2020 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 150 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL IMPROVEMENT FUNDING SOURCES AND EXPENDITURES FOR FISCAL YEAR 2019 – 2020 Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2019/2020 General Government Server/Host Update 40,000 40,000 City Computers 10,000 10,000 Police Computers 75,000 75,000 Audio Visual Equipment 5,000 5,000 Network Infrastructure 30,000 30,000 Police Department Police Administrative Equipment 5,000 5,000 Early Intervention System 15,000 15,000 Police Vehicles 330,000 330,000 Police Road Patrol Equipment 60,000 60,000 Police Investigations Equipment 26,000 26,000 Evidence Compound Work 40,000 40,000 Police Dispatch Equipment 216,000 216,000 Roads Department Street Repaving 211,160 211,160 Street Reconstruction 333,323 333,323 Roads Equipment 5,000 5,000 Roads Division Heavy Equipment 106,000 106,000 Public Facilities Department Public Facilities Compound 3,351,250 3,351,250 Standby Generator 80,000 80,000 Leisure Services Department Park Security Cameras 10,000 10,000 Park Maintenance Equipment 20,400 20,400 Park Identification Signage 25,000 25,000 Friendship Tennis Courts 30,000 30,000 Leisure Services Vehicles 31,000 31,000 Historical Park Fountain 2,100 2,100 Barber Street Football Bleachers 20,000 20,000 Pickleball Enhancements 140,000 140,000 Barber Street Baseball Dugouts 40,000 40,000 Barber Street Fencing 18,000 18,000 Playground Improvements 30,000 30,000 Park Improvements 20,000 20,000 Community Center Offices 40,000 40,000 Barber Street Shed 10,000 10,000 Community Development Plotter and Scanner 20,000 20,000 Stormwater Stormwater Heavy Equipment 145,000 145,000 Roadway Swale Work 60,000 60,000 Major Canal Improvements 500,000 500,000 Stonecrop Drainage 215,000 645,000 860,000 Golf Course Renovate Golf Tees 50,000 50,000 Golf Club House Water Hookup 60,000 60,000 Airport Bush Hog Mowing Deck 17,500 17,500 Design and Construct Hangar D 250,000 1,000,000 1,250,000 Airport Drive East Street Lights 26,300 26,300 Building Building Pick Up Truck 22,573 22,573 Total FY 2019/2020 234,500$ 317,160$ 5,410,573$ 293,000$ 420,000$ 1,645,000$ 43,800$ 22,573$ 8,386,606$ 151 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FOR FISCAL YEAR 2019 – 2020 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $40,000 $40,000 $40,000 $40,000 $0 $200,000Operating Impact: $0 ($7,200)($8,800)($4,800)$4,000 $14,000 ($2,800) The Police Department needs to have their server/hosts updated to continue supporting new law enforcement technologies and policies. Discretionary Sales Tax Purchase VMWare VxRail Infrastructure. Server/Host Update Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $25,000 $25,000 $25,000 $25,000 $25,000 $135,000 Operating Impact: $0 ($1,800)($4,900)($4,500)($4,100)($5,500)($20,800) Discretionary Sales Tax City Computers Replacement of City Computers. In FY 19-20, Computers in Departments other than the Police Department will be replaced only as absolutely needed. In the following years, replacements will be done at 20% of the total each year. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $75,000 $10,000 $20,000 $10,000 $20,000 $10,000 $145,000 Operating Impact: $0 ($13,500)($4,800)$3,500 $14,900 $22,700 $22,800 Police Computers Discretionary Sales Tax Replacement of Police Department Computers. In FY 19-20, the majority of the laptops (30) that are in the road patrol are needing to be replaced as they are now over 5 yrs old and out of warranty. After this mass replacement, all laptops will be purchased with the cars. Desktops will then be purchased & replaced over the following 5 years. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $30,000 $10,000 $10,000 $10,000 $0 $65,000 Operating Impact: $0 ($900)($5,600)($2,500)$1,900 $6,900 ($200) Audio Visual Equipment Discretionary Sales Tax Replacement of Audio Visual (AV) Equipment. In FY19-20 a camera needs to be replaced. Other Audio Visual equipment needs to be replaced or upgraded in order to be sure that broadcasting can be done when requested. The tint in the Council Chambers also needs to be replaced and additional equipment installed in order to comply with Americans with Disabilities Act requirements for COStv. 152 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total$30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $180,000Operating Impact:$0 ($5,400)($6,600)($3,600)$3,000 $10,500 ($2,100) Discretionary Sales Tax Network Infrastructure replacements. General replacements & upgrading of network infrastucture in order to continue to provide services. This includes switches, servers and other needed infrastructure. Network Infrastructure Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Additional equipment needed for the Community Outreach Prevention and Education (COPE) Program. Police Administrative Equipment General Fund 19/20-Laptop for COPE Presentations (3K); Portable Generator for COPE Trailer (2K). Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 ($2,250)($600)$1,050 $2,700 $3,450 $4,350 Early Intervention System General Fund 19/20-System for Tracking Performance (15K). This System will be used to track incidents and factors pertaining to an employee which warrant intervention to head off issues or trends that can be detrimental to the City. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $330,000 $330,000 $330,000 $550,000 $440,000 $330,000 $2,310,000 Operating Impact:$0 ($72,600)($112,200)($118,800)($140,800)($103,400)($547,800) 19/20- 6 Vehicles w/Equipment (330K). 20/21- 6 Vehicles w/equipment (330K). 21/22- 6 Vehicles w/equipment (330K). 22/23- 10 Vehicles w/equipment (550K). 23/24- 8 Vehicles w/equipment (440K). 24/25- 6 Vehicles w/ equipment (330K). This allocation is for the replacement of higher mileage vehicles and associated vehicle equipment, including body cameras, computers and communications equipment. Discretionary Sales Tax Police Vehicles 153 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $23,000 $10,000 $10,000 $10,000 $10,000 $123,000 Operating Impact:$0 ($13,200)($12,260)($6,160)$940 $5,440 ($25,240) Police Road Patrol Equipment General Fund 19/20- 10 Rifles (8K); 10 tasers (12K); 11 Ballistic Shields and 10 Helmets (15K); Tactical Vests (15K); 1 Training Trailer (10K). 20/21- 5 Ballistic Shields (6K); 5 Ballistic Helmets (6K); 5 Tasers (6K); 5 Rifles (5K). 21/22- Equipment Replacement (10K). 22/23- Equipment Replacement (10K). 23/24- Equipment Replacement (10K). 24/25- Equipment replacement (10K). This allocation is for the replacement of necessary personal equipment for the Police Officers. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $26,000 $0 $0 $0 $0 $0 $26,000 Operating Impact: $0 ($3,380)$520 $4,420 $7,800 $10,140 $19,500 Police Investigations Equipment General Fund 19/20- Surveillance equipment (10K) and Forensic Platform (16K). The surveilance equipment will provide equipment necessary for surveillance operations. The Forensic Platform will be used for investigations and evidence retreival. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($6,800) ($5,200) ($3,600) ($2,000) ($400) ($18,000) Evidence Compound Work Discretionary Sales Tax Paving and Carport for Evidence Compound. This adds paving at the Evidence Compound and covers about one-half of the area with a carport type covering. This is needed to adequately protect seized vehicles, until those cases are resolved. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $216,000 $0 $0 $0 $0 $0 $216,000 Operating Impact: $0 ($47,520) ($25,920) ($4,320) $17,280 $25,920 ($34,560) This continues the program of upgrading and replacing radios required to tie in to the County communications system. Police Dispatch Equipment Discretionary Sales Tax 19/20- Radio Console (50K); Radio Upgrade (51K); 4 Back up radios (25K); 30 Portable Radios (90K). 154 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $211,160 $302,960 $529,207 $257,374 $513,732 $530,000 $2,344,433 Operating Impact: $0 ($35,897)($78,954)($148,354)($150,375)($185,681)($599,262) Necessary to keep streets in good condition. Repaving reduces pot-hole repairs and claims for damages. Timely repaving saves money by extending the service life of roads and putting off costly full depth reconstruction work when the road deteriorates. This budget is an outcome of the recently completed 6-year Pavement Management Plan. Repaving Roadwork based on Consulting Engineer's Analysis. Street Repaving Local Option Gas Tax Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $333,323 $236,264 $0 $292,593 $0 $0 $862,180 Operating Impact: $0 ($159,995)($270,069)($257,706)($387,730)($372,441)($1,447,941) Street Reconstruction Discretionary Sales Tax Reconstruction Roadwork based on Consulting Engineer's Analysis. Necessary to address streets in bad condition that are beyond normal repaving work and require full depth reconstruction. This budget is an outcome of the 6-year pavement management plan study. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Concrete Mixer will be used to repair and fabricate sidewalks. This unit fits in the bed of a pick up truck and allows dumping from the side and rear of the bed. 19/20 $5K Concrete Mixer. Roads Equipment General Fund Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $106,000 $0 $0 $0 $0 $0 $106,000 Operating Impact: $0 ($28,620)($22,260)($15,900)($9,540)($3,180)($79,500) Kubota SVL 75-2 Tracked Skid Steer replaces a wheeled unit that has mechanical issues. It will include a Rotary Cutter and a Front Grapple Attachment. Skid Steer is routinely used in maintaining roads and for roadside maintenance. Tractor with long arm mower is used to maintain right of ways and fence lines through its ability to reach difficult to access areas. Roads Division Heavy Equipment Local Option Gas Tax 19/20 $106K Track Skid Steer with Rotary Cutter and Grapple Attachments. 155 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $3,351,250 $1,574,000 $50,000 $50,000 $0 $0 $5,025,250 Operating Impact: $0 ($1,273,475)($1,771,058)($1,642,300)($1,512,043)($1,361,285)($7,560,160) Complete design and construct new City Garage and Public Facilities Compound to be located at the Sebastian Municipal Airport. The Garage Compound has reached its capacity to park and service vehicles and equipment. Relocating will provide for growth and allow the existing valuable commercial property to be sold. Airport benefits by rent on the land used by the new Facility and General Fund benefits from the eventual sale of the current location. $1,870,870 was budgeted in FY 18-19, making the total allocated $6,876,120. Public Facilities Compound Discretionary Sales Tax Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $80,000 $0 $0 $0 $0 $0 $80,000 Operating Impact: $0 ($13,600)($8,000)($2,400)$3,200 $8,800 ($12,000) Design-Build of a portable Standby Generator with sufficient capacity to power City Hall during prolonged power outages. Unit will be based off-site and plugged into City Hall's electrical service. Emergency Stand-by Generator sufficient to power City Hall. Standby Generator Discretionary Sales Tax Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $0 $0 $0 $0 $0 $10,000 Operating Impact: $0 ($1,300)$200 $1,700 $3,000 $3,900 $7,500 Park Security Cameras Security Cameras would be useful as a deterent from vandalism and other criminal activity. General Fund Purchase and Install Security Cameras at Parks. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,400 $83,000 $26,000 $0 $0 $0 $129,400 Operating Impact: $0 -$4,488 -$20,708 -$16,088 -$3,148 $8,568 -$35,864 Park Maintenance Equipment General Fund 19-20 7.4K Tilt Trailer, , 13K Z-Plug and Z-Spray Machine. 20-21 41K Replace Athletic Field Mower, 16K John Deer Gator, 26K Replace (2) John Deere Mowers. 21-22 13K Replace (1) John Deere Mower. 21-22 13K Replace Field Grooming Machine. Athletic Field Mower is needed to replace the existing Mower which is 14 years old. Its maintenance cost is expensive and it also spends excessive time out of service. This hinders staff from being able to maintain the athletic turf correctly. John Deere Gator is necessary to improve productivity for staff throughout our parks and eliminate the need to wait until another one is available from another department to do projects. The Combined Plug and Spray Machine will allow staff to aerate, spray and spread all city properties and be more efficient while ensuring the correct applications are being done. The other 3 Mowers are scheduled replacements of our mowing crew Mowers that maintain all of the common grounds within our Parks, US1, Schumann Drive, and Sebastian Boulevard. 156 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $25,000 $25,000 $25,000 $0 $0 $0 $75,000 Operating Impact: $0 ($3,000)($4,250)($3,750)$1,500 $6,250 ($3,250) Park Identification Signage Recreation Impact Fees Update Identifying Signage at City Parks. Increases funds to update signs in a uniformed and consistently-themed manner. This addresses one of the goals of the updated Parks and Recreation Element of the Comprehensive Plan to replace signs add signs to Parks that currently do not have City Identifying Signs. The plan for sign updates will be shown in the Parks Signage Plan provided by the consultant once it is complete this fiscal year. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $30,000 $0 $0 $0 $0 $0 $30,000 Operating Impact: $0 ($5,100)($3,900)($2,700)($1,500)($300)($13,500) General Fund Resurface the Friendship Park Tennis Courts. The 4 Tennis Courts at Friendship Park are in need of resurfacing to address some concerns with the lines and buildup of older material. This project will also look to correct some issues with drainage and overflow that is currently creating a safety concern on the sidewalks on the North side of the Courts. These Courts are highly utilized on a daily basis and are thus in need of resurfacing. Friendship Tennis Courts Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $31,000 $34,000 $34,000 $0 $34,000 $0 $133,000 Operating Impact: $0 ($3,720)($5,630)($5,160)$1,770 $4,000 ($8,740) General Fund Leisure Services Vehicles The Crew Cab Pickup replaces the Supervisor's truck that has recurring transmission issues and provides a 4WD vehicle for access to various park areas. Others are scheduled replacements. 19-20 31K 3/4 Ton Crew Cab 4WD Pickup 20-21 34K 1/2 Ton Extended Cab Pickup 21-22 34K 1/2 Ton Extended Cab Pickup 23-24 34K 1/2 Ton Extended Cab Pickup Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $2,100 $0 $0 $0 $0 $0 $2,100 Operating Impact: $0 ($357)($273)($189)($105)($21)($945) Replace the Fountain at the Historical Park. The cost to maintain the fountain at Historical Park is increasing and it needs to be replaced with a more efficient unit that will save on maintenance and electrical costs. General Fund Historical Park Fountain 157 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($5,400)($4,200)($3,000)($1,800)($600)($15,000) Barber Street Football Bleachers Recreation Impact Fund Replace the Barber Street Football Field Bleachers. The existing Bleachers are starting to rust and have some sharp edges which create a safety concern for visitors. This request is to replace (3) sets of Bleachers. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $140,000 $0 $0 $0 $0 $0 $140,000 Operating Impact: $0 ($11,200)($7,000)($2,800)$1,400 $5,600 ($14,000) Pickleball Enhancements Recreation Impact Fund Additional Landscaping and Lighting for the Pickleball Courts. The need for additional landscaping and the installation of lighting is anticipated. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($15,600)($15,600)($15,200)($15,200)($14,800)($76,400) Recreation Impact Fund Replace the Barber Street Baseball Dugouts. These Dugouts need new roofing and fencing. The structures are old and present safety concerns for the participants. There is visable rotting wood, rusted roofing, and rusted/protruding fencing. This renovation would also allow the Dugouts to become open-air to provide a cooler area for players during the warmer months. Barber Street Baseball Dugouts Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $18,000 $22,000 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($3,960)($7,000)($3,000)$1,000 $3,920 ($9,040) Barber Street Fencing Recreation Impact Fund Replace the Barber Street Baseball/Softball Field Fencing. The Fencing around the Baseball and Softball Fields is in need of replacement. Much of the top rail of the existing Fencing is rusted and is not providing the support necessary. Likewise much of the bottom of the Fencing is bent with holes that create a safety concern for the participants once they approach the Fencing. This project would take place in 2 phases over the course of two years. 158 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $30,000 $30,000 $60,000 $0 $100,000 $30,000 $250,000 Operating Impact: $0 ($5,400)($6,600)($9,000)$7,200 ($4,900)($18,700) Some Playgrounds throughout the City are in need of replacement within the next few years. As a part of this replacement we would like to begin implementing all-inclusive portions to each Playground so that we have more accessible options throughout the City to better serve our residents. Playground Improvements Recreation Impact Fund Replace and improve current playgrounds throughout the City to become more accessible. 19-20 George St. Playground 20-21 Filbert St. Playground and Easy St. Playground 21-22 Blossom Playground and Bryant Playground 23-24 Creative Playground 24-25 Bryant Court Park Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $120,000 Operating Impact: $0 ($5,600)($10,800)($15,600)($20,000)($24,000)($76,000) Park Improvements Recreation Impact Fund Provide Park Improvements. This provides funds on an annual basis toward addressing park improvements that are not budgeted but may be brought to light by the public or the Parks and Recreation Advisory Committee during the coming year. These funds will be allocated so that concerns can be addressed without delay. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($3,200)($2,400)($1,200)($400)$800 ($6,400) Develop a centralized office location and possible Community Center expansion to better serve the needs of the residents. The current facility is not adequate for the programs that we would like to offer due to its layout and size. A building with the ability to offer multiple classes/activities for all ages is preferred as well as having office space to handle facility/park rentals as well as a location for residents to come with any parks concerns. These funds would provide us the ability to work with an engineer to determine the best course of action and location for this project. We would have a better idea of future costs once this step is complete. Community Center Offices Discretionary Sales Tax Development of Office Space at the Community Center. 159 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $0 $0 $0 $0 $0 $10,000 Operating Impact: $0 ($800)($600)($300)($100)$200 ($1,600) General Fund Shed to store baseball/softball field maintenance equipment. Barber Street Shed Staff is requesting a shed with water and power at the Barber St. Baseball/Softball fields to be able to control mixing of chemicals and to accurately ensure the mixtures are per requirements. This would also house the field grooming machine, so that it is easily accessible and more efficient for usage at the baseball/softball fields. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($2,600)$400 $3,400 $6,000 $7,800 $15,000 Plotter and Scanner General Fund Replace Plotter and Upgrade Scanner. Existing Plotter needs to be replaced and a larger Scanner is needed to better handle plan documents. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $145,000 $125,000 $215,000 $110,000 $0 $0 $595,000 Operating Impact: $0 ($39,150)($64,200)($106,050)($106,650)($70,950)($387,000) Stormwater Heavy Equipment Stormwater Fund 19/20 - 145k Track Excavator. 20/21 - 125k Brush Truck. 21/22 - 145k Transport Truck; 70k 35 ton Low Bed Trailer. 22/23 - 110k John Deere Backhoe. Heavy Equipment replacements for the Stormwater Maintenance Program. Track excavator is used daily, is having maintenance issues and will be 9 years old. The 8-yard Brush Truck and Transport Truck will be 15 years old when replaced. The 35 Ton Low Bed Trailer is already over 15 years old. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $360,000 Operating Impact: - (16,200) (28,800) (37,800) (43,200) (45,000) ($171,000) With the road resurfacing and reconstruction projects, additional work is needed to handle necessary changes to the adjacent stormwater drainage areas. Roadway Swale Work Stormwater Fund Stormwater System work associated with road improvements. 160 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 ($190,000)($365,000)($525,000)($670,000)($800,000)($2,550,000) This is to address major improvements to the canals. Sizable amounts are being programed for each year so that portions of the work can initiated. Major Canal Improvements Discretionary Sales Tax Improvements to Major Canals. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $860,000 $0 $0 $0 $0 $0 $860,000 Operating Impact: $0 ($412,800)($404,200)($378,400)($369,800)($344,000)($1,909,200) Stonecrop Drainage FEMA Grant 75% Stormwater Fund 25% Make improvements to Stonecrop Drainage Ditch. Due to erosion of the side slopes, this ditch is difficult to maintain and needs to be improved. The system drains the entire central section of the City and therefore is critical to maintain flow and avoid flooding. The project has been redesigned for open conveyance, versus piping, which substantially reduces the estimated costs. A FEMA Hazard Mitigation Grant is being pursued to provide 75% of the expected costs. Stormwater Funds of $215,000 are being allocated for the grant matching amount. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $50,000 $50,000 $50,000 $0 $0 $0 $150,000Operating Impact: $0 ($19,000)($36,500)($52,500)($48,000)($43,500)($199,500) Discretionary Sales Tax Strip, enlarge, re-grade. level and re-grass with Celebration Bermuda. Tees withstand a tremendous amount of use and traffic from golfers, as well as continuous mowing. As the tees age, the grass becomes less healthly and they will eventually begin to be unlevel. Wear is also intensified by mowing habits and most importantly, divots. In addition,most of the tees are deemed too small for a high- traffic public golf course. Larger tees will enable more of a variety of locations for golfers to start from, thus preserving other tee areas. Assuming $50,000 will be sufficient for at least 5 Tees per year. Renovate Golf Tees Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $0 $0 $0 $0 $0 $60,000Operating Impact: $0 ($22,800)($21,000)($19,200)($17,400)($15,600)($96,000) Establish a County Water Hookup coming from Brush Foot Drive and piped under the parking lot to the Golf Clubhouse. The existing water lines run throughout the Golf Couse, supply water to the on-course restrooms and then run under the driving range in order to connect to the Clubhouse.For years, there have been numerous leaks that required repair. This project would establish a direct water line hookup coming off of Brush Foot Drive and piped under the parking lot to get to the Clubhouse. Discretionary Sales Tax Golf Club House Water Hookup 161 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $17,500 $0 $0 $0 $0 $0 $17,500 Operating Impact: $0 ($4,900)($4,550)($4,200)($3,850)($3,500)($21,000) Replacement of the 12' wide bush hog mowing deck allows the Airport's maintenance staff to complete mowing duties on schedule. Unit should be replaced before needing extensive maintenance and repair. Bush Hog Mowing Deck Airport Fund 3-gang 12' wide Bush Hog Mowing Deck. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $1,250,000 $0 $0 $0 $0 $0 $1,250,000 Operating Impact: $0 ($362,500)($387,500)($387,500)($387,500)($387,500)($1,912,500) Expanded shop and office space at the airport supports job growth and provides aviation related services to the public. Tenant rents are supporting the Airport's operating budget. This $2,250,000 Project was spread over 2-years, requiring the City's matching share to be $200,000 in FY 18-19 and $250,000 in FY 19-20. Design and Construct Hangar D 80% FDOT Grants and 20% Discretionary Sales Tax Design and Construction of Hangar D. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $26,300 $0 $0 $0 $0 $0 $26,300 Operating Impact: $0 ($2,104)($1,315)($526)$263 $1,052 ($2,630) Airport Drive East Street Lights Airport Fund Install Street Lights on Airport Drive East. This would provide street lighting on Airport Drive East to illuminate the sidewalk from Brush Foot Drive to the Pickleball facility. 9 light poles would be spaced every 150 feet. The estimated costs are $15,600 for light poles, $4,500 for hardware and wiring and $6,200 labor. Power source would be from the Airport Terminal. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $22,573 $0 $0 $0 $0 $0 $22,573 Operating Impact: $0 ($3,386)($903)$1,580 $4,063 $5,192 $6,546 The additional Inspector position authorized last yearr has not been filled, due to the workload not being as great as was anticipated. Once again the positon is being budgeted in case the expected increase in workload occcurs during FY 19-20. Likewise, we would then need to purchase an additional Pick Up Truck for this position. Building Fund Pick Up Truck for Added Inspector Position. Building Pick Up Truck 162 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 ENTERPRISE FUNDS 163 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 164 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes an 18-hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is divided into three areas: Administration, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,445,348$ 1,267,335$ 1,442,141$ 1,335,874$ 1,348,671$ 1,480,828$ Total GC Administration Division 1,003,840 730,312 895,763 613,742 634,784 699,163 Total GC Greens Division 585,318 572,529 578,143 567,335 568,369 627,433 Total GC Carts Division 104,474 408,500 98,493 154,797 151,691 154,232 Total Expenses 1,693,632 1,711,340 1,572,399 1,335,874 1,354,844 1,480,828 Change in Unrestricted Reserves (248,284)$ (444,005)$ (130,257)$ -$ (6,173)$ 0 GOLF COURSE FUND REVENUE Code: 410010 Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Difference Charges for services 1,086,503$ 1,026,616$ 1,197,244$ 1,335,874$ 1,348,626$ 1,370,828$ 22,202$ Non-operating revenues 358,846 240,719 244,897 - 45 110,000 109,955 Total revenues 1,445,348$ 1,267,335$ 1,442,141$ 1,335,874$ 1,348,671$ 1,480,828$ 132,157$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from 2018-19 Projected Revenue Difference 22,202$ 109,955$ The Fiscal Year2019-2020 adopted budget forGolf Course fund revenue is $ 1,480,828. This compares to the 2018-2019 projected revenue of $1,348,671, an increase of $ 132,157 or 9.9%. 1. Charges for services - Increase due to anticipated additional rounds played and membership fees. 2. Non-operating revenues - Increase due to transfer in from DST for renovations to golf tees and clubhouse water hookup. 165 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 347501 Green Fees 333,370 321,373 408,307 444,000 445,860 455,185 347502 Cart Rentals 543,370 497,137 573,552 644,000 640,000 650,133 347510 Driving Range Fees 34,410 34,653 41,141 42,000 45,700 46,500 347512 Club Storage Fees 2,687 2,674 2,795 2,972 3,175 3,252 347513 Club Rentals Fees 2,444 1,844 2,626 2,800 2,920 3,100 347521 Membership Fees 83,207 84,412 84,877 93,000 96,145 103,500 347522 Handicap Fees 4,760 4,380 4,500 4,500 4,980 6,480 347523 Resident Card Fees 26,498 27,633 30,047 32,972 32,384 33,178 347530 Non-Taxable Sales 48 29 26 50 35 40 347540 Pro Shop Sales 58,461 43,930 81,460 70,000 90,000 100,000 347541 Cost of Sales-Pro Shop (44,954) (32,320) (59,803) (45,000) (51,000) (70,000) 362100 Rents and Royalties 28,473 26,999 17,592 30,000 27,347 30,000 366000 Contributions & Donations 9,143 9,090 0 3,000 0 0 369400 Reimbursements 0 0 5,139 7,120 7,120 3,000 369900 Other Miscellaneous Revenues 1,524 1,732 1,925 1,000 1,500 2,000 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 2,535 2,476 2,441 3,000 2,000 4,000 369995 Cash Over/Short 167 216 260 100 100 100 TOTAL CHARGES FOR SERVICES 1,086,503 1,026,616 1,197,244 1,335,874 1,348,626 1,370,828 NON-OPERATING REVENUE 334451 FDOT JPA Revenue 0 0 50,000 0 0 0 361100 Interest Earnings (1,754) (1,573) (3,403)0 0 0 364100 Sale of Fixed Assets 3,900 111,652 48,605 0 0 0 365000 Sale of Surplues 0 0 0 0 45 0 381001 Interfund Transfer from 001 GF 0 78,823 11,320 0 0 0 381130 Interfund Transfer from Fund 130 0 51,816 138,375 0 0 110,000 381148 Interfund Transfer from Fund 480 356,700 0 0 0 0 0 TOTAL NON-OPERATING REVENUE 358,846 240,719 244,897 0 45 110,000 TOTAL GOLF COURSE REVENUES 1,445,348 1,267,335 1,442,141 1,335,874 1,348,671 1,480,828 USE OF UNRESTRICTED RESERVES 248,284 444,005 130,257 0 6,173 0 TOTAL GOLF COURSE SOURCES 1,693,632 1,711,340 1,572,398 1,335,874 1,354,844 1,480,828 166 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  On track to reach $1,430,510 million in revenue.  On track to reach 47,500 rounds played.  $96,306 in Annual Memberships.  Over $32,197 in Discount Card sales.  On track to reach $47,500 in Driving Range revenue.  On track to reach $90,000 in Golf Shop sales.  New Restaurant Vendor, Pelican Diner, Inc. began operating on-course restaurant.  On track to reach $27,421.94 in Rents & Royalties.  New tee complex constructed on hole #5 using Celebration Bermuda turf performed excellent throughout the winter season and remaining part of year.  Over 300 junior golfers participated in after school and summer clinics in conjunction with the Indian River Golf Foundation.  Organized and conducted 20 charitable golf tournaments, held mainly on Saturday mornings. FISCAL YEAR 2020 GOALS & OBJECTIVES  Strive to provide quality, unsurpassed customer service.  Continually look for methods to increase rounds and revenue with a goal of 55,000+ rounds and 1.5 million in revenue.  Continue to offer a fully-stocked discount golf shop, complete with quality merchandise and competitive prices while fulfilling the needs of customers.  In order to ensure a high degree of repeat play from customers, continue to offer a variety of weekly leagues, tournaments and special events.  Strive to introduce the game of golf, through golf clinics and individual golf lessons, to juniors, retirees and others in the community to ensure future and present growth of the game and in order to produce NEW repeat customers.  Strive to place constant attention on all facilities and grounds, to help ensure all areas are well-maintained and presentable to the public, with the goal of exceeding the public’s expectations. PERFORMANCE MEASUREMENT Actual Actual Actual Projected Projected SERVICE PROGRAM 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Number of Annual Fees Sold 125 119 123 136 136 Single Resident 0 69 67 72 80 Family Resident 0 50 56 64 56 Resident/Discount Cards 700 657 643 700 710 TOTAL ANNUAL FEES SOLD 825 776 766 836 846 Annual Fee Rounds 8,800 8,067 8,013 9,500 9,500 Daily Fee Rounds 44,000 29,243 33,919 45,000 45,500 TOTAL NUMBER OF ROUNDS PLAYED 52,800 37,310 41,932 54,500 55,000 167 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 30.00% 30.00% 10.00% 10.00% 20.00% 20.00% 30.00% 30.00% 10.00% 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Personal Services 273,207$ 272,260$ 258,649$ 277,455$ 268,882$ 295,125$ 26,243$ Operating Expenses 320,269 316,759 326,075 297,919 316,642 305,671 (10,970) Capital Outlay 2,000 75,018 303,920 - 10,892 60,000 49,108 Transfers 408,364 66,275 7,118 38,368 38,368 38,367 (1) Total 1,003,840$ 730,312$ 895,763$ 613,742$ 634,784$ 699,163$ 64,380$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenses:Difference 26,243$ (10,970)$ 49,108$ (1)$ The Fiscal Year 2019-2020 adopted budget for Golf Course Administration is $ 699,163. This compares to the 2018-2019 projected expenses of $ 634,784, an increase of $ 64,380 or 10.14% 1. Personal Services - Increase due to negotiated salary and insurance increases. 2. Operating Expenses - Decrease due to lower anticipated bank charges and building maintenance. 3. Capital Outlay - Increase due to clubhouse water hookup. 4. Transfers - No change. 168 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION Projected PAY Amended Expense Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Golf Course Director 64,487 / 116,076 1.00 1.00 1.00 1.00 98,150$ 101,000$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 55,750 60,500 Assistant Golf Pro (P/T) 22,282 / 40,107 0.50 0.50 0.50 0.50 17,750 19,000 Cashier (P/T)20,988 / 37,778 1.00 0.50 0.50 1.50 14,250 33,750 Cashier (Temp)8.46/hr 1.50 1.00 1.00 0.00 14,000 - 5.00 4.00 4.00 4.00 TOTAL SALARIES 199,900$ 214,250$ Overtime 1,500 1,500 Lesson Bonus 650 3,000 FICA Taxes 15,025 16,505 Deferred Compensation 14,050 14,670 Group Health Insurance Premium 29,500 30,907 Health Reimbursement Account 4,000 8,000 Employee Assistance Program 32 32 Worker's Comp Insurance 4,225 4,761 Additional Compensation - 1,500 Total Personal Services 268,882$ 295,125$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE GOLF COURSE ADMINISTRATION - TO BE FUNDED BY TRANS FER FROM DISCRETIONARY SALES TAX Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Clubhouse Water Hookup 60,000$ -$ -$ -$ -$ 60,000$ 60,000$ -$ -$ -$ -$ 60,000$ EXPENDITURES PER FISCAL YEAR 169 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES: 511200 Regular Salaries 194,988 191,322 175,084 183,350 185,900 214,250 511300 Temporary Salaries 13,395 12,002 13,164 14,983 14,000 0 511400 Overtime 830 937 1,654 1,000 1,500 1,500 511500 Lesson Bonus 833 1,133 923 3,000 650 3,000 512100 FICA Taxes 14,444 14,606 14,591 15,499 15,025 16,505 512225 Deferred Compensation 13,231 13,597 13,596 14,040 14,050 14,670 512301 Group Health Insurance Premium 13,023 13,557 27,583 29,306 29,500 30,907 512305 Dependant Health Ins Premium 10,579 13,066 0 0 0 0 512307 Health Reimbursement Account 7,741 8,169 8,441 8,000 4,000 8,000 512309 Employee Assistance Program 118 110 0 0 32 32 512400 Worker's Comp Insurance 4,026 3,668 3,560 4,897 4,225 4,761 512600 OPEB Accrued Expense 0 55 55 0 0 0 512700 Additional Compensation 0 39 0 3,380 0 1,500 TOTAL PERSONAL SERVICES 273,207 272,260 258,649 277,455 268,882 295,125 OPERATING EXPENS ES : 533100 Professional Services 2,262 2,543 2,607 2,420 3,152 3,250 533200 Audit Fees 3,274 3,040 3,350 3,298 3,298 3,294 533201 Admin Services provided by GF 100,791 96,000 93,000 88,350 88,350 97,185 533400 Other Contractual Services 4,186 7,996 11,975 4,188 4,188 4,000 533420 Pest/Weed Control 496 450 2,078 1,410 1,350 890 533440 Electronic Security Services 520 658 454 365 360 360 534101 Telephone 3,338 3,551 3,901 3,960 4,500 4,635 534105 Cellular Telephone 322 303 297 360 290 300 534110 Internet Access 789 789 765 790 134 30 534120 Postage 80 68 15 100 50 50 534310 Electric 32,406 26,945 16,408 8,000 10,050 11,000 534320 Water/Sewer 12,029 8,849 13,768 10,500 10,000 11,000 534420 Equipment Leases 966 952 936 936 930 1,000 534445 Airport Property Lease 100,000 100,000 106,000 106,000 106,000 106,000 534500 Insurance 8,544 6,835 8,442 8,200 9,183 9,250 534501 Claims 0 5,058 0 0 0 0 534610 R & M - Buildings 7,396 3,388 11,407 15,067 15,100 7,001 534630 R & M - Office Equipment 559 465 648 565 770 800 534640 R & M - Operating Equipment 0 0 461 0 0 0 534685 R & M - Grounds Maintenance 0 5,880 3,986 0 0 0 534845 Golf Course Promotions 4,566 4,412 199 0 100 0 534846 Golf Course Advertising 6,917 4,996 2,571 560 5,660 3,000 535200 Departmental Supplies 2,999 2,708 2,002 2,800 2,800 2,600 535205 Bank Charges 19,879 22,106 29,156 27,500 35,000 30,000 535210 Computer Supplies 0250000 535220 Cleaning Supplies 4,118 3,775 1,924 3,800 3,800 3,500 535230 Small Tools and Equipment 01490000 535270 Uniforms and Shoes 0 987 0 (140)0 0 535410 Dues and Memberships 510 510 1,351 515 512 515 535710 Non-Ad Valorem Tax 3,322 3,322 8,374 8,375 11,065 6,011 TOTAL OPERATING EXPENSES 320,269 316,759 326,075 297,919 316,642 305,671 CAPITAL OUTLAY: 606220 Building Improvements 0 45,463 236,366 0 0 0 606400 Vehicles and Equipment 2,000 7,857 20,491 0 10,892 0 606900 Infrastructure 0 21,697 47,063 0 0 60,000 TOTAL CAPITAL OUTLAY 2,000 75,018 303,920 0 10,892 60,000 NON-OPERATING EXPENSES 909480 Interfund Trfr to 480 Bldg 0 4,544 7,118 38,368 38,368 38,367 909541 Intrafund Trfr to GC Capital 408,364 61,731 0 0 0 0 TOTAL NON-OPERATING EXPENSES 408,364 66,275 7,118 38,368 38,368 38,367 TOTAL GOLF COURSE ADMINISTRATION 1,003,840 730,312 895,763 613,742 634,784 699,163 170 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Enlarges, leveled and re-grassed number five (5) tee with Celebration Bermuda. Received many favorable comments from golf course patrons about this project.  Golf course putting greens which were re-grassed during the summer of 2017, were maintained in excellent condition in regards to appearance and ball roll.  Due to the new irrigation system which was installed in 2016, we have been able to aerify the entire golf course “wall to wall”, including all fairways and roughs. This process, which was accomplished several times, has greatly improved fairways and roughs and other compacted areas. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Strive to work diligently with our golf course maintenance provider, International Golf Management, Inc. in order to ensure the golf course and all grounds are being cared for as best as possible.  Maintain a high emphasis on quality, appearance, and ball-roll in regard to putting greens.  Continue to meet with the Superintendent, Assistant Superintendent and other golf maintenance staff members on a daily basis in order to express daily concerns and any other issues occurring on the golf course.  Begin the plans for new tee construction, looking at areas that need new tees or expanded tee space on a priority basis.  Monitor all equipment usage and maintenance in order to make certain that the equipment is in the best possible working condition, which will help turf and golf course appearance. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Greens (Acres)4 2.5 4 4 4 Tees (Acres)54444 Fairways (Acres)3522222222 Rough (Acres)60 60 60 65 60 Sand Bunkers (Acres)5 4 4 4 4 Lakes and Ponds (Linear Feet)10,000 10,000 10,000 10,000 10,000 Non-Play Area (Acres)18 20 20 30 30 Holes Maintained 18 18 18 18 18 Practice areas (acres total)5 5 5 5 5 171 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE GREENS PROGRAM BUDGET DESCRIPTION NATURE OF ACTIVITY 18/19 19/20 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Operating Expenses 578,750$ 572,529$ 578,143$ 567,335$ 568,369$ 577,433$ 9,064$ Capital Outlay 6,568 - - - - 50,000 50,000 Non-Operating - - - - - - - Total 585,318$ 572,529$ 578,143$ 567,335$ 568,369$ 627,433$ 59,064$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenses:Difference 9,064$ 50,000$ -$ The Fiscal Year 2019-2020 adopted budget for Golf Course Greens Division is $ 627,433. This compares to the 2018-2019 projected expenses of $ 568,369, an increase of $ 59,064 or 10.39%. 1. Operating Expenses - Increase due to scheduled maintenance contract increase. 2. Capital Outlay - Increase due to tee renovations. 3. Non-Operating - No change. 172 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENSES 533420 Pest/Weed Control 0 0 0 0 0 120 533445 Groundskeeping Service 535,632 535,632 546,385 546,385 546,385 557,313 534310 Electric 11,692 12,211 11,541 12,000 12,940 11,750 534610 R & M - Buildings 306 731 628 0 0 500 534640 R & M-Operating Equipment 1,202 617 290 0 94 0 534680 R & M - Irrigation Systems 5,255 10,096 4,057 7,200 7,200 6,000 534685 R & M - Grounds Maintenance 24,135 12,998 15,242 1,500 1,500 1,500 535200 Departmental Supplies 520 220 0 250 250 250 535220 Cleaning Supplies 6 25 0 0 0 0 TOTAL OPERATING EXPENSES 578,750 572,529 578,143 567,335 568,369 577,433 CAPITAL OUTLAY 606300 Improvements Other Than Buildings 6,568 0 0 0 0 50,000 TOTAL CAPITAL OUTLAY 6,568 0 0 0 0 50,000 TOTAL GREENS DIVISION 585,318 572,529 578,143 567,335 568,369 627,433 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION - TO BE FUNDED BY TRANS FER FROM DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Renovate Golf Tees 50,000$ 50,000$ 50,000$ -$ -$ 150,000$ 50,000$ 50,000$ 50,000$ -$ -$ 150,000$ 173 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Maintained, executed preventative maintenance and thoroughly cleaned 80 golf carts, 1 ranger cart and one range pick cart.  Maintained and made the following areas presentable to the public: starter station, ice & water shed, bag room, cart barn and cart wash area.  Provided over 8,000 range balls to add to existing range ball inventory.  Provided quality, unsurpassed customer service. FISCAL YEAR 2020 GOALS AND OBJECTIVES  Continue to offer quality, unsurpassed customer service, always greeting customers with a smile and simply asking “what can we do to make your day better at SMGC?”  Continue to maintain cart fleet, obviously with special attention to batteries, tires, grease fitings and overall cleanliness.  Strive to make areas around golf course clubhouse visually appealing and clean, including areas around starter station, ice and water shed, cart barn and driving range tee.  Continue to provide a ranger on the golf course during peak periods.  Continue to offer a quality range ball which does not impact expenses. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Electric Golf Carts 86 86 80 80 80 Tires Maintained 356 356 332 332 332 Grease Fittings Maintained 356 356 32 332 332 Range Carts 11111 Ranger Carts 11111 Batteries Maintained 524 524 483 483 483 Beverage Carts 1 1 1 1 1 GOLF COURSE CARTS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 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. 174 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Personal Services 92,369$ 85,297$ 89,401$ 96,856$ 93,750$ 95,897$ 2,147$ Operating Expenses 4,833 4,681 987 1,550 1,550 1,944 394 Capital Outlay - 313,152 - - - - - Debt Service 7,272 5,370 8,105 56,391 56,391 56,391 - Total 104,474$ 408,500$ 98,493$ 154,797$ 151,691$ 154,232$ 2,541$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenses:Difference $ 2,147 394$ -$ -$ 4. Debt Service - No change. 1. Personal Services - Increase due to negotiated salary increases. 2. Operating Expenses - Increase due to new pest control service and building repairs. The Fiscal Year 2019-2020 adopted budget for GolfCourse Carts Division is $ 154,232. This compares to the 2018-2019 projected expenses of $ 151,691, an increase of $ 2,541 or 1.68%. 3. Capital Outlay - No capital outlay requested. PERSONAL SERVICES SCHEDULE GOLF COURSE CARTS DIVISION Projected PAY Amended Expense Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Cart Attendants (P/T) 8.46 / 14.49 2.00 2.00 1.50 5.00 39,750$ 85,300$ Cart Attendants (Temp) 8.46/hr 6.00 5.00 3.50 0.00 43,0000 8.00 7.00 5.00 5.00 TOTAL SALARIES 82,750$ 85,300$ Overtime 2,400 2,000 FICA Taxes 6,560 6,678 Employee Assistance Program 00 Worker's Compensation 1,840 1,919 Total Personal Services 93,550$ 95,897$ (1) For P/T Cart Attendants (5) equals (10) positions FULL TIME EQUIVALENTS 175 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 43,095 40,736 44,071 44,112 40,350 85,300 511300 Temporary Salaries 39,262 35,131 36,065 43,000 43,000 0 511400 Overtime 1,753 1,759 1,774 800 2,000 2,000 512100 FICA Taxes 6,458 5,910 6,067 6,817 6,560 6,678 512309 Employee Assistance Program 96 96 0 0 0 0 512400 Worker's Comp Insurance 1,705 1,665 1,425 2,127 1,840 1,919 TOTAL PERSONAL SERVICES 92,369 85,297 89,401 96,856 93,750 95,897 OPERATING EXPENSES 533420 Pest/Weed Control 0 0 0 0 0 144 534610 R & M - Buildings 3,452 4,052 0 0 0 1,000 534640 R & M-Operating Equipment 1,094 538 504 1,000 1,000 500 535200 Departmental Supplies 281 79 433 400 400 300 535220 Cleaning Supplies 6 0 11 50 50 0 535230 Small Tools and Equipment 0 12 39 100 100 0 TOTAL OPERATING EXPENSES 4,833 4,681 987 1,550 1,550 1,944 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 313,152 0 0 0 0 TOTAL CAPITAL OUTLAY 0 313,152 0 0 0 0 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 49,997 49,997 51,768 707245 Interest - Golf Course Loan 7,272 5,370 8,105 6,394 6,394 4,623 TOTAL NON-OPERATING EXPENSES 7,272 5,370 8,105 56,391 56 ,391 56,391 TOTAL CARTS DIVISION 104,474 408,500 98,493 154,797 151,691 154,232 176 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 $10 million in capital improvements, all of which to better develop the facilities and economic growth. Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Total Revenues 637,924$ 528,952$ 498,017$ 563,171$ 560,925$ 569,683$ Total Airport Administration 626,054$ 459,366$ 365,940$ 528,973$ 530,477$ 446,365$ Total Economic Development 13,585 - - - - - Change in Unrestricted Reserves (1,715)$ 69,586$ 132,077$ 34,198$ 30,448$ 123,318$ AIRPORT FUND REVENUE Code: 450010 Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 412,528$ 422,585$ 487,649$ 516,201$ 496,883$ 544,313$ 47,430$ Non-operating revenues 225,396 106,367 10,367 46,970 64,043 25,370 (38,673) Total revenues and other sources 637,924$ 528,952$ 498,017$ 563,171$ 560,925$ 569,683$ 8,758$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Revenue:Difference 47,430$ (38,673)$ 2. Non-operating revenues - Decrease due to lower anticipated sale of fixed assets. The Fiscal Year 2019-2020 adopted budget for Airport fund revenue is $ 569,683. This compares to the 2018-2019 projected Airport fund revenue of $ 560,925, an increase of $ 8,758 or 1.6%. 1. Operating revenue - Increase due to new shade hangar rentals and new tenants in hangars. 177 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget OPERATING REVENUE 344100 Fuel Sales 78,095 77,327 103,959 90,000 12,278 0 347541 Cost of Sales (57,919) (59,025) (82,689) (71,200) (8,945)0 362150 Nontaxable Rents 391 391 391 6,000 6,000 123,325 362100 Rents and Royalties 331,848 343,256 405,672 431,061 427,250 360,648 369900 Other Miscellaneous Revenues 59,859 60,363 60,034 60,040 60,000 60,040 369941 Sales Tax Commission 254 273 282 300 300 300 TOTAL OPERATING REVENUE 412,528 422,585 487,649 516,201 496,883 544,313 OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 939 1,284 (2,604) 600 (5,000)0 364100 Sale of Fixed Assets 140 4,403 0 29,000 46,450 0 365000 Sale of Surplus Materials/Scrap 0 0 0 0 598 0 366000 Contributions & Donations 178,500 0 0 3,495 3,495 0 369400 Reimbursements 45,817 17,712 12,971 13,875 18,500 25,370 381001 Transfer from Fund 001 GF 0 28,040 0 0 0 0 381455 Transfer from Fund 455 0 54,927 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 225,396 106,367 10,3 67 46,970 64,043 25,370 TOTAL AIRPORT REVENUES 637,924 528,952 498,017 563,171 560,925 569,683 USE OF UNRESTRICTED RESERVES 1,715 0 0 0 0 0 TOTAL AIRPORT SOURCES 639,639 528,952 498,017 563,171 560,925 569,683 178 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2019 ACCOMPLISHMENTS  Project managed design and construction of two shade hangars  Project managed design and construction of new Taxiway C  Opened additional office rental space in the Airport terminal building  Installed new self-service avgas terminal console  Converted parking lot lighting to LED  Project managed installation of updated security cameras  Replaced security Gate # 3 FISCAL YEAR 2020 GOALS AND OBJECTIVES  Construct Hangar D  Support construction of City Garage Compound  Develop efficiencies to maintain airport using less staff hours  Assist in finalizing a Scrub Jay HCP as it relates to airport property  Continue planning towards developing the northeast section of the airport for future economic development PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Acres Available for Development 108 105 105 105 105 Airport Leasehold Revenues $331,848 $343,256 $405,672 $439,100 $483,973 AIRPORT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 25.00% 20.00% 25.00% 30.00% 10.00% 15.00% 40.00% 35.00% 100.00% 100.00% Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance. Capital Improvement Project Execution and Monitoring - Execute and monitorCapital Improvement Projects. Prepare and submit a Five-Year Capital Improvement Program in accordance with Regulations. Prepare and apply for Florida Department of Transportation Airport Improvement Grants forCapital Improvement Projects and equipment. Tenant and Public Relations - Monitor and execute Tenant Lease agreements. Provide dispute resolution regarding airport regulations. Maintain contact with Airport users and citizens, respond to questions and complaints and provide information to all parties about rules, regulations and airport information. Airport Maintenance - Mow Airport, herbicide runways and taxiways, maintain runway lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area. Clear and maintain runway approaches and perform daily Airport inspections. 179 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET AIRPORT BUDGET SUMMARY Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Personal Services 141,689$ 216,084$ 141,500$ 136,402$ 150,472$ 73,409$ (77,063)$ Operating Expenses 222,553 181,442 204,988 271,752 260,006 273,656 13,650 Capital Outlay 242,436 27,340 - 46,998 46,178 43,800 (2,378) Debt Service 19,376 34,500 19,452 73,821 73,821 55,500 (18,321) Contingency - 69,586 132,077 34,198 30,448 123,318 92,870 Total 626,054$ 528,952$ 498,017$ 563,171$ 560,925$ 569,683$ 8,758$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenses:Difference (77,063)$ 13,650$ (2,378)$ (18,321)$ The Fiscal Year 2019-2020 adopted budget for the Municipal Airport Administration is $ 446,365. This compares to the 2018-2019 projected expenses of $ 530,477, a decrease of $ 84,112 or -15.9%. 4. Debt Service - Decrease due to completion of repayment to general fund. 1. Personal Services - Decrease due to retirement of long term employee and change from a full time to a part time positio n. 2. Operating Expenses - Increase due to higher administration fees. 3. Capital Outlay - Decrease due to less expensive equipment replacements and renovations. PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION Projected PAY Amended Expense Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Airport Director 64,487 / 116,076 1.00 0.00 0.00 0.00 -$ -$ Airport Operations Specialist II 27,384 / 49,291 0.00 0.00 1.00 1.00 7,475 33,500 Airport Operations Specialist I 25,812 / 46,462 1.00 1.00 0.50 0.50 43,400 17,750 Retirement Payout 28,800 - Airport Maintenance Worker I 25,812 / 46,462 1.00 1.00 0.00 0.00 23,000 - 3.00 2.00 1.50 1.50 TOTAL SALARIES 102,675$ 51,250$ Overtime 500 1,500 FICA Taxes 7,925 4,054 Clothing Allowance 240 240 Deferred Compensation 9,400 3,161 Group Health Insurance Premium 18,000 7,543 Health Reimbursement Account 8,000 2,000 Employee Assistance Program 32 16 Worker's Comp Insurance 3,700 3,045 Additional Compensation - 600 Total Personal Services 150,472$ 73,409$ FULL TIME EQUIVALENTS 180 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 107,621 153,766 94,314 88,500 102,675 51,250 511400 Overtime 727 726 939 1,500 500 1,500 512100 FICA Taxes 5,973 11,070 7,334 6,865 7,925 4,054 512215 Clothing Allowance 120 120 240 240 240 240 512225 Deferred Compensation 6,609 13,413 8,985 8,055 9,400 3,161 512301 Group Health Insurance Premium 8,549 18,877 20,594 19,961 18,000 7,543 512305 Dependant Health Ins Premium 4,068 5,043 0 0 0 0 512307 Health Reimbursement Account 2,881 5,029 5,661 6,000 8,000 2,000 512309 Employee Assistance Program 34 68 0 0 32 16 512400 Worker's Comp Insurance 5,023 4,821 3,404 4,281 3,700 3,045 512600 OPEB Accrued Expense 84 29 29 0 0 0 512700 Additional Compensation 0 3,123 0 1,000 0 600 TOTAL PERSONAL SERVICES 141,689 216,084 141,500 136,402 150,472 73,409 OPERATING EXPENSES 533100 Professional Services 750 0 0 0 0 0 533200 Audit Fees 1,201 1,140 1,229 1,002 1,002 1,002 533201 Admin Services provided by GF 47,762 45,500 45,000 72,425 72,425 93,485 533400 Other Contractual Services 3,542 5,898 7,002 17,425 12,000 15,961 533420 Pest/Weed Control/Mowing 1,457 900 1,404 1,000 525 2,050 534000 Travel and Per Diem 1,016 1,335 622 3,000 800 1,100 534101 Telephone 3,943 4,159 4,645 4,500 5,250 5,340 534105 Cellular Phone 411 598 426 625 700 600 534110 Internet Access 500 729 835 760 645 630 534120 Postage 81 75 67 100 100 50 534130 Express Mail 18 60 58 100 100 200 534310 Electric 25,185 26,342 26,019 26,000 25,700 27,000 534320 Water/Sewer 2,207 2,910 2,972 3,000 3,045 3,250 534420 Equipment Leases 0 0 186 500 200 1,000 534500 Insurance 27,694 24,821 38,135 39,000 41,888 44,000 534610 R & M Buildings 21,882 3,581 13,219 17,315 17,315 10,000 534620 R & M-Vehicles 2,582 1,711 5,110 2,500 2,500 2,500 534625 R & M - Lighting 0 309 3,547 4,000 4,000 6,200 534630 R & M-Office Equipment 0 25 0 0 8 0 534635 R & M - Security Systems 0 0 0 1,500 500 1,500 534640 R & M-Operating Equipment 21,983 17,198 17,767 22,500 25,000 22,500 534681 R & M-Fencing 30,303 7,772 464 1,500 500 4,000 534685 R & M-Grounds Maintenance 2,563 1,973 1,837 9,200 2,000 3,000 534687 R & M-Runways and Taxiways 0 0 933 5,000 1,000 2,500 534700 Printing and Binding 0 118 245 1,000 250 100 534800 Promotional Activities 87 365 500 0 0 2,000 534825 Advertising Expenditures 0 0 0 7,750 4,000 5,863 534920 Legal Ads 0 284 0 0 373 400 - Continued - 181 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget 535200 Departmental Supplies 2,359 2,151 2,771 2,000 2,000 2,000 535205 Bank Charges 2,404 2,481 3,134 2,400 354 0 535210 Computer Supplies 748 1,560 1,561 650 250 650 535230 Small Tools and Equipment 178 4,063 821 1,500 1,500 1,500 535260 Gas and Oil 6,508 7,696 9,031 6,500 7,200 7,000 535270 Uniforms & Shoes 306 520 511 500 500 520 535275 Safety Equipment 0 0 14 500 250 500 535410 Dues and Memberships 429 330 330 1,000 330 330 535420 Books and Publications 0 0 0 0 0 200 535450 Training and Education 540 925 445 1,000 450 650 535710 Non-Ad Valorem Tax 13,911 13,911 14,147 14,000 25,346 4,075 TOTAL OPERATING EXPENSES:222,553 181,442 204,988 271,752 260,006 273,656 CAPITAL OUTLAY: 606200 Buildings 178,500 0 0 24,000 24,000 0 606300 IOTB 6,020 4,826 0 0 0 26,300 606310 IOTB - Fencing 12,000 0 0 820 0 0 606400 Vehicles and Equipment 45,916 22,514 0 22,178 22,178 17,500 TOTAL CAPITAL OUTLAY:242,436 27,340 0 46,998 46,178 43,800 NON-OPERATING EXPENSES 820100 Aids to Private Organizations 0 0 0 0 0 0 707146 Principal - DST Fund Advance 0 0 0 0 0 0 707246 Interest - DST Fund Advance 19,376 24,500 19,452 30,500 30,500 30,500 909101 Interfund Trfr to General Fund 0 10,000 0 40,000 40,000 25,000 909545 Intrafund Trfr to AP Capital 0 0 0 3,321 3,321 0 909901 Contingency 0 69,586 132,077 34,198 30,448 123,318 TOTAL NON-OPERATING EXPENSES 19,376 104,086 151,529 108,019 104,269 178,818 TOTAL AIRPORT ADMINISTRATION 626,054 528,952 498,017 563,171 560,925 569,683 CAPITAL OUTLAY SCHEDULE AIRPORT - TO BE FUNDED BY AIRPORT FUND EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Bush Hog Mowing Deck 17,500$ -$ -$ -$ -$ 17,500$ Airport Drive East Street Lights 26,300 - - - - 26,300 43,800$ -$ -$ -$ -$ 43,800$ AIRPORT - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TOTAL Design & Construct Hangar D 250,000$ -$ -$ -$ -$ 250,000$ 250,000$ -$ -$ -$ -$ 250,000$ 182 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Total Revenues and Transfers 815,300$ 786,994$ 946,905$ 840,868$ 836,188$ 841,337$ Total Expenses 1,059,427 915,153 1,329,280 804,703 676,297 820,066 Change in Unrestricted Reserves (244,127)$ (128,159)$ (382,375)$ 36,165$ 159,891$ 21,271$ BUILDING DEPARTMENT REVENUE Code: 480010 Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 801,640$ 740,564$ 909,279$ 793,300$ 785,170$ 789,200$ 4,030$ Non-operating revenues 13,660 46,431 37,626 47,568 51,018 52,137 1,119 Total revenues and other sources 815,300$ 786,994$ 946,905$ 840,868$ 836,188$ 841,337$ 5,149$ Fiscal Year 2019-2020 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-2019 Projected Revenue:Difference 4,030$ 1,119$ 2. Non-operating revenues - Slight increase due ot higher anticipated interest income. The FiscalYear2019-2020adopted budget fortheBuilding Department fund revenue is $ 841,337. This compares to the 2018-2019 projected Building Department fund revenue of $ 836,188, a decrease of $ 5,149 or .6%. 1. Operating revenue - Slight increase due to higher anticipated building permits. 183 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Amended Number Description FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 OPERATING REVENUE Actual Actual Actual Budget Projected Budget 321050 Contractor License 12,083 12,275 13,323 13,000 13,300 13,000 321150 Contractor License - Penalties 2,661 2,895 2,423 2,600 2,920 3,000 322050 Building Permits 422,335 365,792 430,164 400,000 378,500 390,000 322055 Roofing Permits 55,634 65,737 121,361 67,000 71,000 74,000 322065 Alumimum Structure 20,875 23,350 18,575 20,000 16,500 18,000 322070 Shed Permits 6,525 8,475 9,075 8,600 6,500 7,500 322075 Reinspection Fees 24,000 14,280 31,265 20,000 35,000 30,000 322100 Land Clearing Permits 14,300 11,550 14,850 13,000 15,300 0 322200 Electrical Permits 32,457 30,095 33,269 30,000 32,000 30,000 322225 Plumbing Permits 27,485 25,449 37,112 32,000 39,800 38,000 322230 Pool Permits 15,945 18,645 21,615 19,500 16,300 18,500 322240 Solar Permits 3,900 4,054 4,350 4,500 4,500 4,500 322250 Mechanical Permits 70,928 69,333 72,299 65,000 52,500 60,000 322300 Fencing Permits 19,200 21,825 21,375 18,500 18,500 19,000 322500 Sign Permits 2,610 2,595 2,685 2,500 1,000 2,000 322600 Expired Permit Fee 7,800 8,400 10,050 9,000 18,000 15,000 329400 Plan Checking Fees 43,765 39,625 45,228 43,500 40,000 43,000 329410 Fire Plan Review Fee 0 0 1,319 6,000 4,700 5,000 341920 Cert. Copying/Record Research 757 908 1,270 800 600 700 347556 County Facility Admin Fee 11,879 10,415 12,659 12,000 10,700 11,500 359000 Other Fines and Forfeitures 6,502 4,866 5,011 5,800 7,000 6,000 359100 Fire Violations 0 0 0 0 550 500 TOTAL OPERATING REVENUE 801,640 740,564 909,279 793,300 785,170 789,200 OTHER NON-OPERATING REVENUE: 361100 Interest Income 1,380 3,797 8,598 5,000 8,000 9,000 361105 SBA Interest Earnings 3,852 5,704 2,243 2,000 2,500 2,670 364100 Sale of Fixed Assets 5,501 0 17,302 0 0 0 369400 Reimbursements 0 5,200 0 0 0 0 369900 Other Miscellaneous Revenue 2,927 2,186 2,365 2,200 2,150 2,100 381001 Transfer from General Fund 0 25,000 0 0 0 0 381410 Interfund Transfer from 410 GC 0 4,544 7,118 38,368 38,368 38,367 TOTAL OTHER NON-OPERATING REVENUE 13,660 46,431 37,626 47,568 51,018 52,137 TOTAL BUILDING DEPARTMENT REVENUES 815,300 786,994 946,905 840,868 836,188 841,337 USE OF UNRESTRICTED RESERVES 244,127 128,159 392,751 0 0 0 TOTAL BUILDING DEPARTMENT SOURCES 1,059,427 915,153 1,339,656 840,868 836,188 841,337 184 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. Business owners are sent annual renewal notices. Returned renewal notices are processed and new Business Tax Receipts are sent to business owners. FISCAL YEAR 2019 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.  Policies and procedures to effectively perform the duties and responsibilities of the Fire Marshal’s office are continually being developed and implemented.  New computer software programs for Building Department and Business Tax has been successfully implemented. An inter-local agreement with South Central Planning & Development Commission to use MyGovernementonline software system was approved by City Council.  Developed new web page for easy access to Building Permits, Inspections, Forms, Checklists and Business Tax Receipt submittals.  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. FISCAL YEAR 2020 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 and provide ongoing customer service training.  Further implement on-line permit and plan submittals to make more permit types available for online submittals through the new MyGovernmentonline software.  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 laser-fiche for safe record keeping. 185 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 Residential permits issued 268 196 243 230 230 Commercial permits issued 34 55 29 40 34 Other permits issued 3,612 3,718 4,691 4,500 4,400 Total number of inspections 14,313 13,223 18,960 17,400 18,000 Total number of reinspections 2,100 1,781 2,760 2,300 2,650 Number of Professional licenses processed 368 340 379 360 370 Expired permits processed 105 114 134 120 141 Business Tax Reciepts processed and issued 932 1113 1103 1150 1150 BUILDING DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 18/19 19/20 8.00% 8.00% 25.00% 25.00% 16.00% 16.00% 38.00% 38.00% 3.00% 3.00% 5.00% 5.00% 3.00% 3.00% 2.00% 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, schedulingof inspections, closing out permits when completed, prepares certificates of occup ancy 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. 186 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET BUILDING DEPARTMENT BUDGET SUMMARY Amended FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Actual Actual Actual Budget Projected Budget Difference Personal Services 428,764$ 454,375$ 531,760$ 656,556$ 567,830$ 663,901$ 96,071$ Operating Expenses 104,141 117,477 104,038 114,764 108,467 133,592 25,125$ Capital Outlay 65,736 - 18,108 19,750 - 22,573 22,573$ Transfers 104,086 343,300 675,374 13,633 - - -$ Contingency - - - 36,165 159,891 21,271 (138,620)$ Total 702,727$ 915,153$ 1,329,280$ 840,868$ 836,188$ 841,337$ 5,149$ Fiscal Year 2019-20 Adopted Budget: Major Current Level Changes from Fiscal Year 2018-19 Projected Expenses Difference 96,071$ 25,125$ 3. Capital Outlays - Increase due to anticipated purchase of vehicle for new employee.22,573$ -$ The Fiscal Year 2019-2020 adopted budget for the Building Department, excluding budgeted contingency is $ 820,066. This compares to the projected FY 2018-2019 expenses of $ 676,297, an increase of $ 143,769 or 17.9%. 1. Personal Services - Increase due to having a vacant position all year last year along with negotiated salary and insurance increases. 2. Operating Expenses - Increase due primarily to new permitting and licensing software. 4. Transfers - No change. PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT Projected PAY Amended Expense Budget POSITION RANGE 17/18 18/19 18/19 19/20 18/19 19/20 Building Official 64,487 / 116,076 1.00 1.00 1.00 1.00 116,250$ 125,750$ Deputy Building Official 60,742 / 109,336 0.00 0.00 0.00 1.00 - 85,750 Plans Examiner 48,439 / 87,190 1.00 1.00 1.00 0.00 79,500 - Chief Building Inspector 47,028 / 84,651 1.00 1.00 1.00 1.00 69,450 71,250 Building Inspector I 35,730 / 64,314 1.00 2.00 2.00 1.00 50,350 51,500 Building Investigator 33,679 / 60,622 0.00 0.00 0.00 1.00- 35,250 Local Business Tax Specialist 29,052 / 52,293 1.00 1.00 1.00 1.00 62,550 62,250 Permitting Technician 29,052 / 52,293 1.00 1.00 1.00 1.00 32,450 30,000 Clerical Assistant I P/T $ 12.05/hr 0.00 0.50 0.50 0.50 15,000 16,000 6.00 7.50 7.50 7.50 TOTAL SALARIES 425,550$ 477,750$ Overtime 1,500 2,500 FICA Taxes 32,700 36,767 Clothing Allowance 360 360 Deferred Compensation 38,400 41,977 Group Health Insurance Premium 52,825 73,607 Health Reimbursement Account 7,000 20,000 Employee Assistance Program 95 111 Worker's Comp Insurance 9,400 8,729 Additional Compensation - 2,100 Total Personal Services 567,830$ 663,901$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE BUILDING DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2019/20 2020/21 2021/22 2022/23 2023/24 TO TAL Pick-Up Truck 22,573$ -$ -$ -$ -$ 22,573$ 22,573$ -$ -$ -$ -$ 22,573$ 187 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Amended Account FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19 FY 19/20 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 327,183 332,340 392,389 457,650 425,550 477,750 511300 Temporary Salaries 0 4,600 0 12,750 0 0 511400 Overtime 3,099 8,993 7,016 2,500 1,500 2,500 512100 FICA Taxes 23,493 25,271 29,300 36,317 32,700 36,767 512215 Clothing Allowance 240 240 350 480 360 360 512225 Deferred Compensation 28,643 29,676 34,665 41,535 38,400 41,977 512301 Group Health Insurance Premium 24,556 25,394 47,775 69,555 52,825 73,607 512305 Dependant Health Ins Premium 8,717 13,264 0 0 0 0 512307 Health Reimbursement Account 6,262 8,178 13,157 20,000 7,000 20,000 512309 Employee Assistance Program 120 116 0 0 95 111 512400 Worker's Comp Insurance 6,355 6,139 7,010 10,879 9,400 8,729 512600 OPEB Accrued Expense 97 97 97 0 0 0 512700 Additional Compensation 0 67 0 4,890 0 2,100 TOTAL PERSONAL SERVICES 428,764 454,375 531,760 656,556 567,830 663,901 OPERATING EXPENSES 533200 Audit Fees 0 760 921 1,554 1,554 1,554 533201 Administrative Services Provided by GF 68,374 65,000 43,000 45,150 45,150 49,665 533400 Other Contractual Services 4,694 7,250 7,409 7,000 8,000 8,500 534000 Travel and Per Diem 1,171 775 1,450 750 850 1,350 534101 Telephone 403 373 404 420 415 420 534105 Cellular Telephone 934 1,757 1,986 2,400 2,400 2,940 534110 Internet Services 1,403 1,918 2,593 2,710 1,720 2,220 534120 Postage 1,340 1,135 1,184 1,000 1,000 850 534310 Electric 3,054 3,049 3,109 3,200 3,125 3,300 534320 Water / Sewer 277 275 278 300 275 300 534420 Equipment Leases 1,449 1,429 1,404 1,405 1,400 1,450 534500 Insurance 6,948 6,743 7,025 7,300 8,108 8,083 534620 R & M-Vehicles 1,975 1,002 3,644 3,800 4,500 5,000 534630 R & M - Office Equipment 2,987 15,079 15,249 26,500 20,000 32,500 534910 Clerk of Court Filing Fees 0 63 97 60 50 60 534920 Legal Ads 0 0 251 0 0 0 535200 Departmental Supplies 1,593 1,610 1,744 1,200 1,100 1,400 535210 Computer Supplies 1,394 2,357 197 1,500 800 4,200 535230 Small Tools and Equipment 0 363 131 200 200 200 535260 Gas and Oil 3,208 3,426 5,174 4,600 4,750 4,800 535270 Uniforms and Shoes 287 574 354 365 420 450 535275 Safety Equpment 148 0 0 50 0 50 535410 Dues and Memberships 620 1,103 823 1,100 850 1,000 535420 Books and Publications 524 271 3,422 600 400 1,000 535450 Training and Education 1,359 1,167 2,189 1,600 1,400 2,300 TOTAL OPERATING EXPENSES 104,141 117,477 104,038 114,764 108,467 133,592 CAPITAL OUTLAY 606100 Land 000000 606400 Vehicles and Equipment 65,736 0 18,108 19,750 0 22,573 TOTAL CAPITAL OUTLAY 65,736 0 18,108 19,750 0 22,573 NON-OPERATING EXPENSES 132947 Advance to GC Fund 356,700 343,300 675,374 0 0 0 909101 Transfer to General Fund 104,086 0 0 0 0 0 909131 Transfer to Fund 310 0 0 0 13,633 0 0 909901 Contingency 0 0 0 36,165 159,891 21,271 TOTAL NON-OPERATING EXPENSES 460,786 343,300 675,374 49,798 159,891 21,271 TOTAL BUILDING DEPARTMENT 1,059,427 915,153 1,329,280 840,868 836,188 841,337 188 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROGRAM 189 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 190 List of Projects FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Totals General Government Server/Host Update 40,000 40,000 40,000 40,000 40,000 - 200,000 City Computers 10,000 25,000 25,000 25,000 25,000 25,000 135,000 Police Computers 75,000 10,000 20,000 10,000 20,000 10,000 145,000 Audio Visual Equipment 5,000 30,000 10,000 10,000 10,000 - 65,000 Remote Access Firewall - 40,000 - - - - 40,000 Phone System - 100,000 - - - - 100,000 Network Infrastructure 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Over-the-Air Connections - 10,000 20,000 - - - 30,000 Core Switches - - - - 25,000 - 25,000 Site Switches - - - - - 20,000 20,000 Police Department Police Administrative Equipment 5,000 - - - - - 5,000 Early Intervention System 15,000 - - - - - 15,000 Police Vehicles 330,000 330,000 330,000 550,000 440,000 330,000 2,310,000 Police Road Patrol Equipment 60,000 23,000 10,000 10,000 10,000 10,000 123,000 Speed Trailers - - 30,000 - - - 30,000 Police Investigations Equipment 26,000 - - - - - 26,000 Evidence Compound Work 40,000 - - - - - 40,000 Police Dispatch Equipment 216,000 - - - - - 216,000 Roads Department Street Repaving 211,160 302,960 529,207 257,374 513,732 530,000 2,344,433 Street Reconstruction 333,323 236,264 - 292,593 - - 862,180 Roads Equipment 5,000 - - - - - 5,000 Roads Division Heavy Equipment 106,000 - - - - - 106,000 Public Facilities Department Public Facilities Compound 3,351,250 1,574,000 50,000 50,000 - - 5,025,250 Fleet Division Equipment - 48,500 20,000 11,000 5,000 36,000 120,500 Bench Seats and Monuments - 20,000 - - - - 20,000 Facilities Maintenance Equipment - 62,500 - - - - 62,500 Standby Generator 80,000 - - - - - 80,000 Leisure Services Department Park Security Cameras 10,000 - - - - - 10,000 Park Maintenance Equipment 20,400 83,000 26,000 - - - 129,400 Park Identification Signage 25,000 25,000 25,000 - - - 75,000 Friendship Tennis Courts 30,000 - - - - - 30,000 Leisure Services Vehicles 31,000 34,000 34,000 - 34,000 - 133,000 Historical Park Fountain 2,100 - - - - - 2,100 Barber Street Football Bleachers 20,000 - - - - - 20,000 Pickleball Enhancements 140,000 - - - - - 140,000 Barber Street Baseball Dugouts 40,000 - - - - - 40,000 Barber Street Fencing 18,000 22,000 - - - - 40,000 Playground Improvements 30,000 30,000 60,000 - 100,000 30,000 250,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Community Center Offices 40,000 - - - - - 40,000 Barber Street Shed 10,000 - - - - - 10,000 Community Development Plotter and Scanner 20,000 - - - - - 20,000 Stormwater Fund Stormwater Equipment - 164,000 50,000 - 60,000 35,000 309,000 Stormwater Heavy Equipment 145,000 125,000 215,000 110,000 - - 595,000 Roadway Swale Work $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $360,000 Day Drive Retention Areas - 240,000 - - - - 240,000 Concha Dam Repair - - - - - 250,000 250,000 Tulip Road Crossing - - 232,000 - - - 232,000 Bayfront Road Crossing - - - 178,000 - - 178,000 - - - - 300,000 - 300,000 Major Canal Improvements 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Stonecrop Drainage 860,000 - - - - - 860,000 Golf Course Fund Renovate Golf Tees 50,000 50,000 50,000 - - - 150,000 Golf Club House Water Hookup 60,000 - - - - - 60,000 Airport Fund Bush Hog Mowing Deck 17,500 - - - - - 17,500 Design and Construct Hangar D 1,250,000 - - - - - 1,250,000 Airport Drive East Street Lights 26,300 - - - - - 26,300 Construct West Access Road - - - - - 2,000,000 2,000,000 Building Fund Building Fund 22,573 - - - - - 22,573 Totals 8,386,606$ 4,235,224$ 2,386,207$ 2,153,967$ 2,192,732$ 3,886,000$ 23,240,736$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 SUMMARY OF CAPITAL PURCHASES AND IMPROVEMENTS Ocean Cove Drainage 191 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Total Grouped by Department General Government 160,000$ 285,000$ 145,000$ 115,000$ 150,000$ 85,000$ 940,000$ Police Department 692,000 353,000 370,000 560,000 450,000 340,000 2,765,000 Roads Department 655,483 539,224 529,207 549,967 513,732 530,000 3,317,613 Public Facilities Department 3,431,250 1,705,000 70,000 61,000 5,000 36,000 5,308,250 Leisure Services 436,500 214,000 165,000 20,000 154,000 50,000 1,039,500 Community Development 20,000 - - - - - 20,000 Stormwater 1,565,000 1,089,000 1,057,000 848,000 920,000 845,000 6,324,000 Golf Course 110,000 50,000 50,000 - - - 210,000 Airport 1,293,800 - - - - 2,000,000 3,293,800 Building 22,573 - - - - - 22,573 Total by Departments 8,386,606$ 4,235,224$ 2,386,207$ 2,153,967$ 2,192,732$ 3,886,000$ 23,240,736$ Grouped by Function General Government 180,000$ 285,000$ 145,000$ 115,000$ 150,000$ 85,000$ 960,000$ Public Safety 714,573 353,000 370,000 560,000 450,000 340,000 2,787,573 Transportation 5,380,533 2,244,224 599,207 610,967 518,732 2,566,000 11,919,663 Parks & Recreation 546,500 264,000 215,000 20,000 154,000 50,000 1,249,500 Physical Environment 1,565,000 1,089,000 1,057,000 848,000 920,000 845,000 6,324,000 Total by Functions 8,386,606$ 4,235,224$ 2,386,207$ 2,153,967$ 2,192,732$ 3,886,000$ 23,240,736$ Grouped by Funding Source General Fund 234,500$ 271,000$ 80,000$ 21,000$ 49,000$ 46,000$ 701,500$ DST 5,410,573 2,975,264 1,115,000 1,507,593 590,000 1,015,000 12,613,430 LOGT 317,160 302,960 529,207 257,374 513,732 530,000 2,450,433 Recreation Impact Fees 293,000 97,000 105,000 20,000 120,000 50,000 685,000 Riverfront CRA - - - - - - - Stormwater Fund 420,000 589,000 557,000 348,000 920,000 345,000 3,179,000 Golf Course - - - - - - - Airport 43,800 - - - - - 43,800 Building Fund 22,573 - - - - - 22,573 Grants/Loans 1,645,000 - - - - 1,900,000 3,545,000 Total Funding Sources 8,386,606$ 4,235,224$ 2,386,207$ 2,153,967$ 2,192,732$ 3,886,000$ 23,240,736$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS 192 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2019/2020 General Government Server/Host Update 40,000 40,000 City Computers 10,000 10,000 Police Computers 75,000 75,000 Audio Visual Equipment 5,000 5,000 Network Infrastructure 30,000 30,000 Police Department Police Administrative Equipment 5,000 5,000 Early Intervention System 15,000 15,000 Police Vehicles 330,000 330,000 Police Road Patrol Equipment 60,000 60,000 Police Investigations Equipment 26,000 26,000 Evidence Compound Work 40,000 40,000 Police Dispatch Equipment 216,000 216,000 Roads Department Street Repaving 211,160 211,160 Street Reconstruction 333,323 333,323 Roads Equipment 5,000 5,000 Roads Division Heavy Equipment 106,000 106,000 Public Facilities Department Public Facilities Compound 3,351,250 3,351,250 Standby Generator 80,000 80,000 Leisure Services Department Park Security Cameras 10,000 10,000 Park Maintenance Equipment 20,400 20,400 Park Identification Signage 25,000 25,000 Friendship Tennis Courts 30,000 30,000 Leisure Services Vehicles 31,000 31,000 Historical Park Fountain 2,100 2,100 Barber Street Football Bleachers 20,000 20,000 Pickleball Enhancements 140,000 140,000 Barber Street Baseball Dugouts 40,000 40,000 Barber Street Fencing 18,000 18,000 Playground Improvements 30,000 30,000 Park Improvements 20,000 20,000 Community Center Offices 40,000 40,000 Barber Street Shed 10,000 10,000 Community Development Plotter and Scanner 20,000 20,000 Stormwater Stormwater Heavy Equipment 145,000 145,000 Roadway Swale Work 60,000 60,000 Major Canal Improvements 500,000 500,000 Stonecrop Drainage 215,000 645,000 860,000 Golf Course Renovate Golf Tees 50,000 50,000 Golf Club House Water Hookup 60,000 60,000 Airport Bush Hog Mowing Deck 17,500 17,500 Design and Construct Hangar D 250,000 1,000,000 1,250,000 Airport Drive East Street Lights 26,300 26,300 Building Building Pick Up Truck 22,573 22,573 Total FY 2019/2020 234,500$ 317,160$ 5,410,573$ 293,000$ 420,000$ 1,645,000$ 43,800$ 22,573$ 8,386,606$ 193 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2020/2021 General Government Server/Host Update 40,000 40,000 City Computers 25,000 25,000 Police Computers 10,000 10,000 Audio Visual Equipment 30,000 30,000 Remote Access Firewall 40,000 40,000 Phone System 100,000 100,000 Network Infrastructure 30,000 30,000 Over-the-Air Connections 10,000 10,000 Police Department Police Vehicles 330,000 330,000 Police Road Patrol Equipment 23,000 23,000 Roads Department Street Repaving 302,960 302,960 Street Reconstruction 236,264 236,264 Public Facilities Department Public Facilities Compound 1,574,000 1,574,000 Fleet Division Equipment 48,500 48,500 Bench Seats and Monuments 20,000 20,000 Facilities Maintenance Equipment 62,500 62,500 Leisure Services Department Park Maintenance Equipment 83,000 83,000 Park Identification Signage 25,000 25,000 Leisure Services Vehicles 34,000 34,000 Barber Street Fencing 22,000 22,000 Playground Improvements 30,000 30,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 164,000 164,000 Stormwater Heavy Equipment 125,000 125,000 Roadway Swale Work 60,000 60,000 Day Drive Retention Areas 240,000 240,000 Major Canal Improvements 500,000 500,000 Renovate Golf Tees 50,000 50,000 Total FY 2020/2021 271,000$ 302,960$ 2,975,264$ 97,000$ 589,000$ -$ -$ -$ 4,235,224$ 194 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2021/2022 General Government Server/Host Update 40,000 40,000 City Computers 25,000 25,000 Police Computers 20,000 20,000 Audio Visual Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Over-the-Air Connections 20,000 20,000 Police Department Police Vehicles 330,000 330,000 Police Road Patrol Equipment 10,000 10,000 Speed Trailers 30,000 30,000 Roads Department Street Repaving 529,207 529,207 Public Facilities Department Public Facilities Compound 50,000 50,000 Fleet Division Equipment 20,000 20,000 Leisure Services Department Park Maintenance Equipment 26,000 26,000 Park Identification Signage 25,000 25,000 Leisure Services Vehicles 34,000 34,000 Playground Improvements 60,000 60,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 50,000 50,000 Stormwater Heavy Equipment 215,000 215,000 Roadway Swale Work 60,000 60,000 Tulip Road Crossing 232,000 232,000 Major Canal Improvements 500,000 500,000 Golf Course Renovate Golf Tees 50,000 50,000 Total FY 2021/2022 80,000$ 529,207$ 1,115,000$ 105,000$ 557,000$ -$ -$ -$ 2,386,207$ 195 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2022/2023 General Government Server/Host Update 40,000 40,000 City Computers 25,000 25,000 Police Computers 10,000 10,000 Audio Visual Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Police Department Police Vehicles 550,000 550,000 Police Road Patrol Equipment 10,000 10,000 Roads Department Street Repaving 257,374 257,374 Street Reconstruction 292,593 292,593 Public Facilities Department Public Facilities Compound 50,000 50,000 Fleet Division Equipment 11,000 11,000 Leisure Services Department Park Improvements 20,000 20,000 Stormwater Stormwater Heavy Equipment 110,000 110,000 Roadway Swale Work 60,000 60,000 Bayfront Road Crossing 178,000 178,000 Major Canal Improvements 500,000 500,000 Total FY 2022/2023 21,000$ 257,374$ 1,507,593$ 20,000$ 348,000$ -$ -$ -$ 2,153,967$ 196 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2023/2024 General Government Server/Host Update 40,000 40,000 City Computers 25,000 25,000 Police Computers 20,000 20,000 Audio Visual Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Core Switches 25,000 25,000 Police Department Police Vehicles 440,000 440,000 Police Road Patrol Equipment 10,000 10,000 Roads Department Street Repaving 513,732 513,732 Public Facilities Department Fleet Division Equipment 5,000 5,000 Leisure Services Department Leisure Services Vehicles 34,000 34,000 Playground Improvements 100,000 100,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 60,000 60,000 Roadway Swale Work 60,000 60,000 Ocean Cove Drainage 300,000 300,000 Major Canal Improvements 500,000 500,000 Total FY 2023/2024 49,000$ 513,732$ 590,000$ 120,000$ 920,000$ -$ -$ -$ 2,192,732$ 197 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-25 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Airport Fund Gas Tax DST Fees Fund Bank Note Fund Building Total FISCAL YEAR 2024/2025 General Government City Computers 25,000 25,000 Police Computers 10,000 10,000 Network Infrastructure 30,000 30,000 Site Switches 20,000 20,000 Police Department Police Vehicles 330,000 330,000 Police Road Patrol Equipment 10,000 10,000 Roads Department Street Repaving 530,000 530,000 Public Facilities Department Fleet Division Equipment 36,000 36,000 Leisure Services Department Playground Improvements 30,000 30,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 35,000 35,000 Roadway Swale Work 60,000 60,000 Concha Dam Repair 250,000 250,000 Major Canal Improvements 500,000 500,000 Airport Construct West Access Road 100,000 1,900,000 2,000,000 Total FY 2023/2024 46,000$ 530,000$ 1,015,000$ 50,000$ 345,000$ 1,900,000$ -$ -$ 3,886,000$ Grand Total 701,500$ 2,450,433$ 12,613,430$ 685,000$ 3,179,000$ 3,545,000$ 43,800$ 22,573$ 23,240,736$ 198 GENERAL GOVERNMENT - MIS DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $40,000 $40,000 $40,000 $40,000 $0 $200,000Operating Impact: $0 ($7,200)($8,800)($4,800)$4,000 $14,000 ($2,800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $25,000 $25,000 $25,000 $25,000 $25,000 $135,000 Operating Impact: $0 ($1,800)($4,900)($4,500)($4,100)($5,500)($20,800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $75,000 $10,000 $20,000 $10,000 $20,000 $10,000 $145,000 Operating Impact: $0 ($13,500)($4,800)$3,500 $14,900 $22,700 $22,800 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $30,000 $10,000 $10,000 $10,000 $0 $65,000 Operating Impact: $0 ($900)($5,600)($2,500)$1,900 $6,900 ($200) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $40,000 $0 $0 $0 $0 $40,000Operating Impact:$0 $0 ($7,200)($1,600)$4,000 $8,800 $4,000 The Police Department will need to replace the aging Remote Access Firewall to insure the proper security measures can be maintained. In FY19-20 a camera needs to be replaced. Other Audio Visual equipment needs to be replaced or upgraded in order to be sure that broadcasting can be done when requested. The tint in the Council Chambers also needs to be replaced and additional equipment installed in order to comply with Americans with Disabilities Act requirements for COStv. Remote Access Firewall Discretionary Sales Tax Replacement of the Police Department VPN Firewall. Police Computers Discretionary Sales Tax Replacement of Police Department Computers. In FY 19-20, the majority of the laptops (30) that are in the road patrol are needing to be replaced as they are now over 5 yrs old and out of warranty. After this mass replacement, all laptops will be purchased with the cars. Desktops will then be purchased & replaced over the following 5 years. Replacement of Audio Visual (AV) Equipment. Discretionary Sales Tax City Computers Replacement of City Computers. In FY 19-20, Computers in Departments other than the Police Department will be replaced only as absolutely needed. In the following years, replacements will be done at 20% of the total each year. Audio Visual Equipment Discretionary Sales Tax CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM The Police Department needs to have their server/hosts updated to continue supporting new law enforcement technologies and policies. Discretionary Sales Tax Purchase VMWare VxRail Infrastructure. Server/Host Update 199 GENERAL GOVERNMENT - MIS DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $100,000 $0 $0 $0 $0 $100,000 Operating Impact:$0 $0 ($38,000)($35,000)($32,000)($29,000)($134,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total$30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $180,000Operating Impact:$0 ($5,400)($6,600)($3,600)$3,000 $10,500 ($2,100) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $10,000 $20,000 $0 $0 $0 $30,000Operating Impact: $0 $0 ($1,300)($2,400)$2,100 $6,400 $4,800 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $0 $0 $25,000 $0 $25,000 Operating Impact:$0 $0 $0 $0 $0 ($4,500)($4,500) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total$0 $0 $0 $0 $0 $20,000 $20,000Operating Impact: $0 $0 $0 $0 $0 $0 $0 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Phone System CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 Over-the-Air Connections Replacment of the Core Switches in both City Hall and the Police Department will be needed. Site Switches The City Phone System will need replacement in order to get support and make sure that we can continue to receive phone calls. Estimated total cost of $100,000. Discretionary Sales Tax Replacement of the City Phone System. Over-The-Air (wireless) backup network connections for both the Golf Course and the Emergency Operations Center need to be added. Discretionary Sales Tax Discretionary Sales Tax Over-the-Air Redundant Network Connections. Core Switches Network Infrastructure Replacement of Site Switches. Replacement of the main switches installed at the Golf Course, Garage, Police Dept, and first and second floors of City Hall will be needed. Discretionary Sales Tax Network Infrastructure replacements. General replacements & upgrading of network infrastucture in order to continue to provide services. This includes switches, servers and other needed infrastructure. Discretionary Sales Tax Replacement of Core Switches. 200 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 ($2,250)($600)$1,050 $2,700 $3,450 $4,350 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $330,000 $330,000 $330,000 $550,000 $440,000 $330,000 $2,310,000 Operating Impact:$0 ($72,600)($112,200)($118,800)($140,800)($103,400)($547,800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $23,000 $10,000 $10,000 $10,000 $10,000 $123,000 Operating Impact:$0 ($13,200)($12,260)($6,160)$940 $5,440 ($25,240) POLICE DEPARTMENT - ROAD PATROL DIVISION Police Road Patrol Equipment General Fund 19/20- 10 Rifles (8K); 10 tasers (12K); 11 Ballistic Shields and 10 Helmets (15K); Tactical Vests (15K); 1 Training Trailer (10K). 20/21- 5 Ballistic Shields (6K); 5 Ballistic Helmets (6K); 5 Tasers (6K); 5 Rifles (5K). 21/22- Equipment Replacement (10K). 22/23- Equipment Replacement (10K). 23/24- Equipment Replacement (10K). 24/25- Equipment replacement (10K). This allocation is for the replacement of necessary personal equipment for the Police Officers. Police Vehicles FISCAL YEAR 2020-2025 19/20-Laptop for COPE Presentations (3K); Portable Generator for COPE Trailer (2K). POLICE DEPARTMENT - ADMINISTRATION DIVISION CITY OF SEBASTIAN, FLORIDA Early Intervention System General Fund 19/20-System for Tracking Performance (15K). This System will be used to track incidents and factors pertaining to an employee which warrant intervention to head off issues or trends that can be detrimental to the City. Additional equipment needed for the Community Outreach Prevention and Education (COPE) Program. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Police Administrative Equipment General Fund 19/20- 6 Vehicles w/Equipment (330K). 20/21- 6 Vehicles w/equipment (330K). 21/22- 6 Vehicles w/equipment (330K). 22/23- 10 Vehicles w/equipment (550K). 23/24- 8 Vehicles w/equipment (440K). 24/25- 6 Vehicles w/ equipment (330K). This allocation is for the replacement of higher mileage vehicles and associated vehicle equipment, including body cameras, computers and communications equipment. Discretionary Sales Tax 201 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $30,000 $0 $0 $0 $30,000 Operating Impact: $0 $0 $0 ($6,600) ($3,600) ($600) ($10,800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $26,000 $0 $0 $0 $0 $0 $26,000 Operating Impact: $0 ($3,380)$520 $4,420 $7,800 $10,140 $19,500 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($6,800) ($5,200) ($3,600) ($2,000) ($400) ($18,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $216,000 $0 $0 $0 $0 $0 $216,000 Operating Impact: $0 ($47,520) ($25,920) ($4,320) $17,280 $25,920 ($34,560) The surveilance equipment will provide equipment necessary for surveillance operations. The Forensic Platform will be used for investigations and evidence retreival. POLICE DEPARTMENT - DISPATCH DIVISION Evidence Compound Work Discretionary Sales Tax Paving and Carport for Evidence Compound. This adds paving at the Evidence Compound and covers about one-half of the area with a carport type covering. This is needed to adequately protect seized vehicles, until those cases are resolved. Discretionary Sales Tax 19/20- Radio Console (50K); Radio Upgrade (51K); 4 Back up radios (25K); 30 Portable Radios (90K). POLICE DEPARTMENT - ROAD PATROL DIVISION (CONTINUED) CITY OF SEBASTIAN, FLORIDA Police Dispatch Equipment Police Investigations Equipment General Fund 19/20- Surveillance equipment (10K) and Forensic Platform (16K). POLICE DEPARTMENT - INVESTIGATIONS DIVISION This continues the program of upgrading and replacing radios required to tie in to the County communications system. Speed Trailers Discretionary Sales Tax Replace Speed Trailers. These units are used for traffic enforcement and are scheduled for replacement at the time indicated. FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 202 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $211,160 $302,960 $529,207 $257,374 $513,732 $530,000 $2,344,433 Operating Impact: $0 ($35,897)($78,954)($148,354)($150,375)($185,681)($599,262) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $333,323 $236,264 $0 $292,593 $0 $0 $862,180 Operating Impact: $0 ($159,995)($270,069)($257,706)($387,730)($372,441)($1,447,941) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $106,000 $0 $0 $0 $0 $0 $106,000 Operating Impact: $0 ($28,620)($22,260)($15,900)($9,540)($3,180)($79,500) CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Street Repaving Local Option Gas Tax Necessary to address streets in bad condition that are beyond normal repaving work and require full depth reconstruction. This budget is an outcome of the 6-year pavement management plan study. Repaving Roadwork based on Consulting Engineer's Analysis. Roads Equipment General Fund CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 Concrete Mixer will be used to repair and fabricate sidewalks. This unit fits in the bed of a pick up truck and allows dumping from the side and rear of the bed. Necessary to keep streets in good condition. Repaving reduces pot-hole repairs and claims for damages. Timely repaving saves money by extending the service life of roads and putting off costly full depth reconstruction work when the road deteriorates. This budget is an outcome of the recently completed 6-year Pavement Management Plan. PUBLIC FACILITIES - ROADS DEPARTMENT 19/20 $5K Concrete Mixer. Discretionary Sales Tax Reconstruction Roadwork based on Consulting Engineer's Analysis. 19/20 $106K Track Skid Steer with Rotary Cutter and Grapple Attachments. Roads Division Heavy Equipment Local Option Gas Tax Street Reconstruction Kubota SVL 75-2 Tracked Skid Steer replaces a wheeled unit that has mechanical issues. It will include a Rotary Cutter and a Front Grapple Attachment. Skid Steer is routinely used in maintaining roads and for roadside maintenance. Tractor with long arm mower is used to maintain right of ways and fence lines through its ability to reach difficult to access areas. 203 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $3,351,250 $1,574,000 $50,000 $50,000 $0 $0 $5,025,250 Operating Impact: $0 ($1,273,475)($1,771,058)($1,642,300)($1,512,043)($1,361,285)($7,560,160) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $48,500 $20,000 $11,000 $5,000 $36,000 $120,500 Operating Impact: $0 $0 ($5,820)($4,825)($1,350)$3,615 ($8,380) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $20,000 $0 $0 $0 $0 $20,000 Operating Impact: $0 $0 ($2,600)$400 $3,400 $6,000 $7,200 Newly expanded area of the Cemetery is intended to be set up in park-like landscape setting with Bench Seats and new cremation niche Columbaria Monuments. The Garage Compound has reached its capacity to park and service vehicles and equipment. Relocating will provide for growth and allow the existing valuable commercial property to be sold. Airport benefits by rent on the land used by the new Facility and General Fund benefits from the eventual sale of the current location. $1,870,870 was budgeted in FY 18-19, making the total allocated $6,876,120. Fleet Division Equipment PUBLIC FACILITIES - FLEET DIVISION Public Facilities Compound Discretionary Sales Tax Utility Services Truck used on service calls. Portable Welder/Generator includes small trailer and is over 20 years old. Tire Balancer is a replacement. MIG Welder is 20 years old. Tire Changer is a replacement. These have all exceeded their useful service lives. The A-Frame Chain Hoist is being added to safely lift objects and facilitate repairs. 1-Ton Pick Up Truck replaces 2002 Model. Bench Seats and Monuments General Fund Bench Seats and Columbaria Monuments. PUBLIC FACILITIES - CEMETERY DIVISION PUBLIC FACILITIES DEPARTMENT CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 20/21 $40K Utility Services Truck; $8.5K Portable Welder/Generator. 21/22 $14K Tire Balancer; $6K MIG Welder. 22/23 $11K Tire Changer. 23/24 $5K A-Frame Chain Hoist. 24/25 $36K 1-Ton Pick Up Truck. General Fund Complete design and construct new City Garage and Public Facilities Compound to be located at the Sebastian Municipal Airport. 204 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $62,500 $0 $0 $0 $0 $62,500 Operating Impact: $0 $0 ($16,875)($13,125)($9,375)($5,625)($45,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $80,000 $0 $0 $0 $0 $0 $80,000 Operating Impact: $0 ($13,600)($8,000)($2,400)$3,200 $8,800 ($12,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $0 $0 $0 $0 $0 $10,000 Operating Impact: $0 ($1,300)$200 $1,700 $3,000 $3,900 $7,500 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,400 $83,000 $26,000 $0 $0 $0 $129,400 Operating Impact: $0 -$4,488 -$20,708 -$16,088 -$3,148 $8,568 -$35,864 General Fund 19-20 7.4K Tilt Trailer, , 13K Z-Plug and Z-Spray Machine. 20-21 41K Replace Athletic Field Mower, 16K John Deer Gator, 26K Replace (2) John Deere Mowers. 21-22 13K Replace (1) John Deere Mower. 21-22 13K Replace Field Grooming Machine. Athletic Field Mower is needed to replace the existing Mower which is 14 years old. Its maintenance cost is expensive and it also spends excessive time out of service. This hinders staff from being able to maintain the athletic turf correctly. John Deere Gator is necessary to improve productivity for staff throughout our parks and eliminate the need to wait until another one is available from another department to do projects. The Combined Plug and Spray Machine will allow staff to aerate, spray and spread all city properties and be more efficient while ensuring the correct applications are being done. The other 3 Mowers are scheduled replacements of our mowing crew Mowers that maintain all of the common grounds within our Parks, US1, Schumann Drive, and Sebastian Boulevard. General Fund Purchase and Install Security Cameras at Parks. Security Cameras would be useful as a deterent from vandalism and other criminal activity. Facilities Maintenance Equipment General Fund 20/21 12.5K Replace Scissor Lift and Modify Generator Shed; $50K Construction Specialist Service Truck. PUBLIC FACILITIES - FACILITIES MAINTENANCE DIVISION Standby Generator Discretionary Sales Tax Replace existing scissor lift with a unit that is slightly narrower to fit inside Council Chambers. Old lift has mechanical and corrosion issues that will require expensive repairs wothin 2-years. Cost of new lift will be partially offset by selling old lift. Cost includes modifying old generator shed into a parking garage for the new lift. The Construction Specialist Service Truck will need replacement and should have a larger bed and cabinets suitable to hold the necessary tools. Park Maintenance Equipment FISCAL YEAR 2020-2025 Emergency Stand-by Generator sufficient to power City Hall. Park Security Cameras CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM LEISURE SERVICES DEPARTMENT CITY OF SEBASTIAN, FLORIDA Design-Build of a portable Standby Generator with sufficient capacity to power City Hall during prolonged power outages. Unit will be based off-site and plugged into City Hall's electrical service. 205 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $25,000 $25,000 $25,000 $0 $0 $0 $75,000 Operating Impact: $0 ($3,000)($4,250)($3,750)$1,500 $6,250 ($3,250) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $30,000 $0 $0 $0 $0 $0 $30,000 Operating Impact: $0 ($5,100)($3,900)($2,700)($1,500)($300)($13,500) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $31,000 $34,000 $34,000 $0 $34,000 $0 $133,000 Operating Impact: $0 ($3,720)($5,630)($5,160)$1,770 $4,000 ($8,740) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $2,100 $0 $0 $0 $0 $0 $2,100 Operating Impact: $0 ($357)($273)($189)($105)($21)($945) FISCAL YEAR 2020-2025CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Friendship Tennis Courts 19-20 31K 3/4 Ton Crew Cab 4WD Pickup 20-21 34K 1/2 Ton Extended Cab Pickup 21-22 34K 1/2 Ton Extended Cab Pickup 23-24 34K 1/2 Ton Extended Cab Pickup Update Identifying Signage at City Parks. Increases funds to update signs in a uniformed and consistently-themed manner. This addresses one of the goals of the updated Parks and Recreation Element of the Comprehensive Plan to replace signs add signs to Parks that currently do not have City Identifying Signs. The plan for sign updates will be shown in the Parks Signage Plan provided by the consultant once it is complete this fiscal year. General Fund Resurface the Friendship Park Tennis Courts. The 4 Tennis Courts at Friendship Park are in need of resurfacing to address some concerns with the lines and buildup of older material. This project will also look to correct some issues with drainage and overflow that is currently creating a safety concern on the sidewalks on the North side of the Courts. These Courts are highly utilized on a daily basis and are thus in need of resurfacing. The Crew Cab Pickup replaces the Supervisor's truck that has recurring transmission issues and provides a 4WD vehicle for access to various park areas. Others are scheduled replacements. Historical Park Fountain LEISURE SERVICES DEPARTMENT (CONTINUED) Leisure Services Vehicles General Fund Recreation Impact Fees General Fund Replace the Fountain at the Historical Park. The cost to maintain the fountain at Historical Park is increasing and it needs to be replaced with a more efficient unit that will save on maintenance and electrical costs. Park Identification Signage 206 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($5,400)($4,200)($3,000)($1,800)($600)($15,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $140,000 $0 $0 $0 $0 $0 $140,000 Operating Impact: $0 ($11,200)($7,000)($2,800)$1,400 $5,600 ($14,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($15,600)($15,600)($15,200)($15,200)($14,800)($76,400) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $18,000 $22,000 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($3,960)($7,000)($3,000)$1,000 $3,920 ($9,040) Recreation Impact Fund Replace the Barber Street Football Field Bleachers. The existing Bleachers are starting to rust and have some sharp edges which create a safety concern for visitors. This request is to replace (3) sets of Bleachers. Barber Street Baseball Dugouts These Dugouts need new roofing and fencing. The structures are old and present safety concerns for the participants. There is visable rotting wood, rusted roofing, and rusted/protruding fencing. This renovation would also allow the Dugouts to become open-air to provide a cooler area for players during the warmer months. Barber Street Fencing Recreation Impact Fund Replace the Barber Street Baseball/Softball Field Fencing. The Fencing around the Baseball and Softball Fields is in need of replacement. Much of the top rail of the existing Fencing is rusted and is not providing the support necessary. Likewise much of the bottom of the Fencing is bent with holes that create a safety concern for the participants once they approach the Fencing. This project would take place in 2 phases over the course of two years. Recreation Impact Fund Replace the Barber Street Baseball Dugouts. LEISURE SERVICES DEPARTMENT (CONTINUED) CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM The need for additional landscaping and the installation of lighting is anticipated. Pickleball Enhancements Recreation Impact Fund Additional Landscaping and Lighting for the Pickleball Courts. Barber Street Football Bleachers FISCAL YEAR 2020-2025 CITY OF SEBASTIAN, FLORIDA 207 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $30,000 $30,000 $60,000 $0 $100,000 $30,000 $250,000 Operating Impact: $0 ($5,400)($6,600)($9,000)$7,200 ($4,900)($18,700) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $20,000 $20,000 $20,000 $20,000 $20,000 $120,000 Operating Impact: $0 ($5,600)($10,800)($15,600)($20,000)($24,000)($76,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $40,000 $0 $0 $0 $0 $0 $40,000 Operating Impact: $0 ($3,200)($2,400)($1,200)($400)$800 ($6,400) Recreation Impact Fund Provide Park Improvements. This provides funds on an annual basis toward addressing park improvements that are not budgeted but may be brought to light by the public or the Parks and Recreation Advisory Committee during the coming year. These funds will be allocated so that concerns can be addressed without delay. Community Center Offices Discretionary Sales Tax Development of Office Space at the Community Center. Park Improvements Playground Improvements Recreation Impact Fund Replace and improve current playgrounds throughout the City to become more accessible. 19-20 George St. Playground 20-21 Filbert St. Playground and Easy St. Playground 21-22 Blossom Playground and Bryant Playground 23-24 Creative Playground 24-25 Bryant Court Park CITY OF SEBASTIAN, FLORIDA Some Playgrounds throughout the City are in need of replacement within the next few years. As a part of this replacement we would like to begin implementing all-inclusive portions to each Playground so that we have more accessible options throughout the City to better serve our residents. FISCAL YEAR 2020-2025CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM LEISURE SERVICES DEPARTMENT (CONTINUED) Develop a centralized office location and possible Community Center expansion to better serve the needs of the residents. The current facility is not adequate for the programs that we would like to offer due to its layout and size. A building with the ability to offer multiple classes/activities for all ages is preferred as well as having office space to handle facility/park rentals as well as a location for residents to come with any parks concerns. These funds would provide us the ability to work with an engineer to determine the best course of action and location for this project. We would have a better idea of future costs once this step is complete. 208 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $10,000 $0 $0 $0 $0 $0 $10,000 Operating Impact: $0 ($800)($600)($300)($100)$200 ($1,600) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($2,600)$400 $3,400 $6,000 $7,800 $15,000 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $164,000 $50,000 $0 $60,000 $35,000 $309,000 Operating Impact: $0 $0 ($36,080)($30,680)($9,280)($1,080)($77,120) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $145,000 $125,000 $215,000 $110,000 $0 $0 $595,000 Operating Impact: $0 ($39,150)($64,200)($106,050)($106,650)($70,950)($387,000) Heavy Equipment replacements for the Stormwater Maintenance Program. Track excavator is used daily, is having maintenance issues and will be 9 years old. The 8-yard Brush Truck and Transport Truck will be 15 years old when replaced. The 35 Ton Low Bed Trailer is already over 15 years old. FISCAL YEAR 2020-2025CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Staff is requesting a shed with water and power at the Barber St. Baseball/Softball fields to be able to control mixing of chemicals and to accurately ensure the mixtures are per requirements. This would also house the field grooming machine, so that it is easily accessible and more efficient for usage at the baseball/softball fields. Existing Plotter needs to be replaced and a larger Scanner is needed to better handle plan documents. LEISURE SERVICES DEPARTMENT (CONTINUED) CITY OF SEBASTIAN, FLORIDA Stormwater Heavy Equipment Stormwater Fund 19/20 - 145k Track Excavator. 20/21 - 125k Brush Truck. 21/22 - 145k Transport Truck; 70k 35 ton Low Bed Trailer. 22/23 - 110k John Deere Backhoe. STORMWATER FUND Barber Street Shed COMMUNITY DEVELOPMENT General Fund Shed to store baseball/softball field maintenance equipment. New and scheduled replacements of equipment and trucks used in the peration and maintenance of the Stormwater System. Pick-up Trucks are scheduled for replacement based on their expected useful service lives. The 1 Ton Utility Crew Cab and Equipment Trailer are also scheduled based on their expected useful service lives. The Mini Excavators are used in smaller ditches and tight areas. Stormwater Equipment Stormwater Fund 20/21 - 66k (2) Pick-up Trucks, 48k 1 ton Utility Crew Cab, 50k New Mini Excavator. 21/22 - 50k Replacement Mini Excavator. 23/24 - 35k Pickup Truck, 25K Equipment Trailer. 24/25 - 35k Pickup Truck. Replace Plotter and Upgrade Scanner. Plotter and Scanner General Fund 209 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 $360,000Operating Impact: - (16,200) (28,800) (37,800) (43,200) (45,000) ($171,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $240,000 $0 $0 $0 $0 $240,000 Operating Impact: $0 $0 ($115,200)($112,800)($105,600)($103,200)($436,800) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $0 $0 $0 $250,000 $250,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $232,000 $0 $0 $0 $232,000 Operating Impact: $0 $0 $0 ($88,160)($81,200)($74,240)($243,600) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $0 $178,000 $0 $0 $178,000 Operating Impact: $0 $0 $0 $0 ($67,640)($62,300)($129,940) Change Bayfront Road Crossing pipe to con/span open flow design. This is a main ditch pinch point and it needs to be replace with a con/span open flow design. This will prevent the existing pipe to become plugged with debris, which causes the existing ditch to overflow into residential properties. Day Drive Retention Areas Stormwater Fund Replace sheet pilings of Concha Dam due to corrosion. There are signs of corrosion at the cap and seams of the walls.We will need to sheet pile new walls and redo the caps. At the scheduled time of this work, the Dam will be approximately 25 years old. Tulip Road Crossing Roadway Swale Work Stormwater Fund Stormwater System work associated with road improvements. Clear out evasive vegetation in the Day Drive retention ponds in order for the ponds to function properly. Heavy evasive plants and trees are obstructing and impeding the flow and storage of drainage water. This vegetation needs removal, so that all the retention ponds in this area can be returned to the intent of the original designs. Concha Dam Repair Stormwater Fund Change the Tulip Road Crossing to an open flow design. This is a pinch point on a main ditch. We need to replace the existing road crossing pipes, which are undersized due to minimal road coverage over the pipes. It is recommended that the replacement be accomplished with a con/span open flow design to enhance conveyance. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM STORMWATER FUND (CONTINUED) Bayfront Road Crossing Stormwater Fund With the road resurfacing and reconstruction projects, additional work is needed to handle necessary changes to the adjacent stormwater drainage areas. Stormwater Fund 210 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $0 $0 $300,000 $0 $300,000 Operating Impact: $0 $0 $0 $0 $0 ($114,000)($114,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 ($190,000)($365,000)($525,000)($670,000)($800,000)($2,550,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $860,000 $0 $0 $0 $0 $0 $860,000 Operating Impact: $0 ($412,800)($404,200)($378,400)($369,800)($344,000)($1,909,200) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $50,000 $50,000 $50,000 $0 $0 $0 $150,000Operating Impact: $0 ($19,000)($36,500)($52,500)($48,000)($43,500)($199,500) Discretionary Sales Tax Improvements to Major Canals. Due to erosion of the side slopes, this ditch is difficult to maintain and needs to be improved. The system drains the entire central section of the City and therefore is critical to maintain flow and avoid flooding. The project has been redesigned for open conveyance, versus piping, which substantially reduces the estimated costs. A FEMA Hazard Mitigation Grant is being pursued to provide 75% of the expected costs. Stormwater Funds of $215,000 are being allocated for the grant matching amount. Stonecrop Drainage FEMA Grant 75% Stormwater Fund 25% Ocean Cove Drainage Stormwater Fund Eroding slopes on ditch bank encroaching private property. Design is to stabilize the slopes. Make improvements to Stonecrop Drainage Ditch. At times when there are high water levels, the slopes are eroding and encroaching on private property. Design is to stabilize the slopes and keep the open conveyance of the ditch. Major Canal Improvements This is to address major improvements to the canals. Sizable amounts are being programed for each year so that portions of the work can initiated. GOLF COURSE Renovate Golf Tees CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 STORMWATER FUND (CONTINUED) Discretionary Sales Tax Strip, enlarge, re-grade. level and re-grass with Celebration Bermuda. Tees withstand a tremendous amount of use and traffic from golfers, as well as continuous mowing. As the tees age, the grass becomes less healthly and they will eventually begin to be unlevel. Wear is also intensified by mowing habits and most importantly, divots. In addition,most of the tees are deemed too small for a high- traffic public golf course. Larger tees will enable more of a variety of locations for golfers to start from, thus preserving other tee areas. Assuming $50,000 will be sufficient for at least 5 Tees per year. 211 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $60,000 $0 $0 $0 $0 $0 $60,000Operating Impact: $0 ($22,800)($21,000)($19,200)($17,400)($15,600)($96,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $17,500 $0 $0 $0 $0 $0 $17,500 Operating Impact: $0 ($4,900)($4,550)($4,200)($3,850)($3,500)($21,000) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $1,250,000 $0 $0 $0 $0 $0 $1,250,000 Operating Impact: $0 ($362,500)($387,500)($387,500)($387,500)($387,500)($1,912,500) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $26,300 $0 $0 $0 $0 $0 $26,300 Operating Impact: $0 ($2,104)($1,315)($526)$263 $1,052 ($2,630) Discretionary Sales Tax Golf Club House Water Hookup AIRPORT FUND Airport Fund 3-gang 12' wide Bush Hog Mowing Deck. Bush Hog Mowing Deck Establish a County Water Hookup coming from Brush Foot Drive and piped under the parking lot to the Golf Clubhouse. The existing water lines run throughout the Golf Couse, supply water to the on-course restrooms and then run under the driving range in order to connect to the Clubhouse.For years, there have been numerous leaks that required repair. This project would establish a direct water line hookup coming off of Brush Foot Drive and piped under the parking lot to get to the Clubhouse. Design and Construct Hangar D 80% FDOT Grants and 20% Discretionary Sales Tax Design and Construction of Hangar D. Replacement of the 12' wide bush hog mowing deck allows the Airport's maintenance staff to complete mowing duties on schedule. Unit should be replaced before needing extensive maintenance and repair. Expanded shop and office space at the airport supports job growth and provides aviation related services to the public. Tenant rents are supporting the Airport's operating budget. This $2,250,000 Project was spread over 2-years, requiring the City's matching share to be $200,000 in FY 18-19 and $250,000 in FY 19-20. Airport Fund Install Street Lights on Airport Drive East. This would provide street lighting on Airport Drive East to illuminate the sidewalk from Brush Foot Drive to the Pickleball facility. 9 light poles would be spaced every 150 feet. The estimated costs are $15,600 for light poles, $4,500 for hardware and wiring and $6,200 labor. Power source would be from the Airport Terminal. GOLF COURSE (CONTINUED) Airport Drive East Street Lights CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 212 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $0 $0 $0 $0 $0 $2,000,000 $2,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Total $22,573 $0 $0 $0 $0 $0 $22,573 Operating Impact: $0 ($3,386)($903)$1,580 $4,063 $5,192 $6,546 AIRPORT FUND (CONTINUED) Building Pick Up Truck Construct West Access Road 90% FAA Grant. 5% FDOT Grant. 5% Matching Requirements from Discretionary Sales Tax Construct Road to Provide Access to West Side of Airport. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2025 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM The additional Inspector position authorized last yearr has not been filled, due to the workload not being as great as was anticipated. Once again the positon is being budgeted in case the expected increase in workload occcurs during FY 19-20. Likewise, we would then need to purchase an additional Pick Up Truck for this position. Building Fund Pick Up Truck for Added Inspector Position. Land on the West side of the Airport that is available for future economic development requires an access road. In addition, the project will require the security fence to be relocated. Should the Grant funding be approved, the $100,000 matching requirement is expected to be paid from the Discretionary Sales Tax Fund. BUILDING FUND 213 IMPACTS OF CAPITAL OUTLAYS ON OPERATING COSTCALCULATION 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. 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. IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Totals General Government Server/Host Update 5 $40,000 $40,000 $40,000 $40,000 $40,000 $0 $200,000 Maintenance - 2,800 8,400 16,800 28,000 40,000 Efficiency - (4,000) (6,400) (7,200) (6,400) (4,800) Risk - (4,000) (6,400) (7,200) (7,200) (7,200) Replacement - (2,000) (4,400) (7,200) (10,400) (14,000) Total - (7,200) (8,800) (4,800) 4,000 14,000 Police Computers 5 $75,000 $10,000 $20,000 $10,000 $20,000 $10,000 145,000 Maintenance - 5,250 11,200 18,550 26,600 36,050 Efficiency - (7,500) (5,500) (4,100) (900) 200 Risk - (7,500) (5,500) (4,100) (2,400) (3,000) Replacement - (3,750) (5,000) (6,850) (8,400) (10,550) Total - (13,500) (4,800) 3,500 14,900 22,700 City Computers 5 $10,000 $25,000 $25,000 $25,000 $25,000 $25,000 135,000 Maintenance - 700 3,150 7,350 10,000 10,000 Efficiency - (1,000) (3,100) (4,200) (4,300) (3,600) Risk - (1,000) (3,100) (4,200) (4,500) (4,500) Replacement - (500) (1,850) (3,450) (5,300) (7,400) Total - (1,800) (4,900) (4,500) (4,100) (5,500) Audio Visual Equipment 5 $5,000 $30,000 $10,000 $10,000 $10,000 $0 65,000 Maintenance - 350 2,800 5,950 9,800 14,350 Efficiency - (500) (3,300) (2,900) (2,100) (1,000) Risk - (500) (3,300) (2,900) (2,200) (1,800) Replacement - (250) (1,800) (2,650) (3,600) (4,650) Total - (900) (5,600) (2,500) 1,900 6,900 Remote Access Firewall 5 $0 $40,000 $0 $0 $0 $0 40,000 Maintenance - - 2,800 5,600 8,400 11,200 Efficiency - - (4,000) (2,400) (800) 800 Risk - - (4,000) (2,400) (800) - Replacement - - (2,000) (2,400) (2,800) (3,200) Total - - (7,200) (1,600) 4,000 8,800 Phone System 20 $0 $100,000 $0 $0 $0 $0 100,000 Maintenance - - 2,000 4,000 6,000 8,000 Efficiency - - (10,000) (9,000) (8,000) (7,000) Risk - - (10,000) (9,000) (8,000) (7,000) Replacement - - (20,000) (21,000) (22,000) (23,000) Total - - (38,000) (35,000) (32,000) (29,000) Network Infrastructure 5 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 180,000 Maintenance - 2,100 6,300 12,600 21,000 30,000 Efficiency - (3,000) (4,800) (5,400) (4,800) (3,600) Risk - (3,000) (4,800) (5,400) (5,400) (5,400) Replacement - (1,500) (3,300) (5,400) (7,800) (10,500) Total - (5,400) (6,600) (3,600) 3,000 10,500 Over-the-Air Connections 5 $0 $10,000 $20,000 $0 $0 $0 30,000 Maintenance - - 700 2,800 4,900 7,000 Efficiency - - (1,000) (2,600) (1,400) (200) Risk - - (1,000) (2,600) (1,400) (400) Total - - (1,300) (2,400) 2,100 6,400 Core Switches 5 $0 $0 $0 $0 $25,000 $0 25,000 Maintenance - - - - - 1,750 Efficiency - - - - - (2,500) Risk - - - - - (2,500) Replacement - - - - - (1,250) Total - - - - - (4,500) Site Switches 5 $0 $0 $0 $0 $0 $20,000 20,000 Maintenance - - - - - - Efficiency - - - - - - Risk - - - - - - Replacement - - - - - - Total - - - - - - 214 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 Totals General Government Server/Host Update 5 $40,000 $40,000 $40,000 $40,000 $40,000 $0 $200,000 Maintenance - 2,800 8,400 16,800 28,000 40,000 Efficiency - (4,000) (6,400) (7,200) (6,400) (4,800) Risk - (4,000) (6,400) (7,200) (7,200) (7,200) Replacement - (2,000) (4,400) (7,200) (10,400) (14,000) Total - (7,200) (8,800) (4,800) 4,000 14,000 Police Computers 5 $75,000 $10,000 $20,000 $10,000 $20,000 $10,000 145,000 Maintenance - 5,250 11,200 18,550 26,600 36,050 Efficiency - (7,500) (5,500) (4,100) (900) 200 Risk - (7,500) (5,500) (4,100) (2,400) (3,000) Replacement - (3,750) (5,000) (6,850) (8,400) (10,550) Total - (13,500) (4,800) 3,500 14,900 22,700 City Computers 5 $10,000 $25,000 $25,000 $25,000 $25,000 $25,000 135,000 Maintenance - 700 3,150 7,350 10,000 10,000 Efficiency - (1,000) (3,100) (4,200) (4,300) (3,600) Risk - (1,000) (3,100) (4,200) (4,500) (4,500) Replacement - (500) (1,850) (3,450) (5,300) (7,400) Total - (1,800) (4,900) (4,500) (4,100) (5,500) Audio Visual Equipment 5 $5,000 $30,000 $10,000 $10,000 $10,000 $0 65,000 Maintenance - 350 2,800 5,950 9,800 14,350 Efficiency - (500) (3,300) (2,900) (2,100) (1,000) Risk - (500) (3,300) (2,900) (2,200) (1,800) Replacement - (250) (1,800) (2,650) (3,600) (4,650) Total - (900) (5,600) (2,500) 1,900 6,900 Remote Access Firewall 5 $0 $40,000 $0 $0 $0 $0 40,000 Maintenance - - 2,800 5,600 8,400 11,200 Efficiency - - (4,000) (2,400) (800) 800 Risk - - (4,000) (2,400) (800) - Replacement - - (2,000) (2,400) (2,800) (3,200) Total - - (7,200) (1,600) 4,000 8,800 Phone System 20 $0 $100,000 $0 $0 $0 $0 100,000 Maintenance - - 2,000 4,000 6,000 8,000 Efficiency - - (10,000) (9,000) (8,000) (7,000) Risk - - (10,000) (9,000) (8,000) (7,000) Replacement - - (20,000) (21,000) (22,000) (23,000) Total - - (38,000) (35,000) (32,000) (29,000) Network Infrastructure 5 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 180,000 Maintenance - 2,100 6,300 12,600 21,000 30,000 Efficiency - (3,000) (4,800) (5,400) (4,800) (3,600) Risk - (3,000) (4,800) (5,400) (5,400) (5,400) Replacement - (1,500) (3,300) (5,400) (7,800) (10,500) Total - (5,400) (6,600) (3,600) 3,000 10,500 Over-the-Air Connections 5 $0 $10,000 $20,000 $0 $0 $0 30,000 Maintenance - - 700 2,800 4,900 7,000 Efficiency - - (1,000) (2,600) (1,400) (200) Risk - - (1,000) (2,600) (1,400) (400) Total - - (1,300) (2,400) 2,100 6,400 Core Switches 5 $0 $0 $0 $0 $25,000 $0 25,000 Maintenance - - - - - 1,750 Efficiency - - - - - (2,500) Risk - - - - - (2,500) Replacement - - - - - (1,250) Total - - - - - (4,500) Site Switches 5 $0 $0 $0 $0 $0 $20,000 20,000 Maintenance - - - - - - Efficiency - - - - - - Risk - - - - - - Replacement - - - - - - Total - - - - - - 215 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 Police Administrative Equipment 7 $5,000 $0 $0 $0 $0 $0 5,000 Maintenance - 250 500 750 1,000 1,250 Efficiency - (500) (350) (200) (50) (100) Risk - (500) (350) (200) (50) - Replacement - (350) (400) (450) (500) (550) Total - (1,100) (600) (100) 400 600 Early Intervention System 7 $15,000 $0 $0 $0 $0 $0 15,000 Maintenance - 750 1,500 2,250 3,000 3,750 Efficiency - (1,500) (1,050) (600) (150) (300) Risk - (1,500) (1,050) (600) (150) - Total - (2,250) (600) 1,050 2,700 3,450 Police Vehicles 7 $330,000 $330,000 $330,000 $550,000 $440,000 $330,000 2,310,000 Maintenance - 16,500 49,500 99,000 176,000 275,000 Efficiency - (33,000) (56,100) (69,300) (94,600) (105,600) Risk - (33,000) (56,100) (69,300) (94,600) (99,000) Replacement - (23,100) (49,500) (79,200) (127,600) (173,800) Total - (72,600) (112,200) (118,800) (140,800) (103,400) Police Road Patrol Equipment 7 $60,000 $23,000 $10,000 $10,000 $10,000 $10,000 123,000 Maintenance - 3,000 7,150 11,800 16,950 22,600 Efficiency - (6,000) (6,500) (5,010) (3,220) (3,530) Risk - (6,000) (6,500) (5,010) (3,220) (2,330) Replacement - (4,200) (6,410) (7,940) (9,570) (11,300) Total - (13,200) (12,260) (6,160) 940 5,440 Speed Trailers 7 $0 $0 $30,000 $0 $0 $0 $30,000 Maintenance - - - 1,500 3,000 4,500 Efficiency - - - (3,000) (2,100) (1,200) Risk - - - (3,000) (2,100) (1,200) Replacement - - - (2,100) (2,400) (2,700) Total - - - (6,600) (3,600) (600) Police Investigations Equipment 5 $26,000 $0 $0 $0 $0 $0 26,000 Maintenance - 1,820 3,640 5,460 7,280 9,100 Efficiency - (2,600) (1,560) (520) 520 1,040 Risk - (2,600) (1,560) (520) - - Total - (3,380) 520 4,420 7,800 10,140 Evidence Compound Work 10 $40,000 $0 $0 $0 $0 $0 $40,000 Maintenance - 1,200 2,400 3,600 4,800 6,000 Risk - (4,000) (3,200) (2,400) (1,600) (800) Replacement - (4,000) (4,400) (4,800) (5,200) (5,600) Total - (6,800) (5,200) (3,600) (2,000) (400) Police Dispatch Equipment 7 $216,000 $0 $0 $0 $0 $0 216,000 Maintenance - 10,800 21,600 32,400 43,200 54,000 Efficiency - (21,600) (15,120) (8,640) (2,160) (4,320) Risk - (21,600) (15,120) (8,640) (2,160) - Replacement - (15,120) (17,280) (19,440) (21,600) (23,760) Total - (47,520) (25,920) (4,320) 17,280 25,920 216 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 Street Repaving 10 $211,160 $302,960 $529,207 $257,374 $513,732 $530,000 2,344,433 Maintenance - 6,335 21,758 53,058 92,079 146,512 Risk - (21,116) (47,189) (89,827) (94,698) (120,057) Replacement - (21,116) (53,524) (111,586) (147,756) (212,136) Total - (35,897) (78,954) (148,354) (150,375) (185,681) Street Reconstruction 30+$333,323 $236,264 $0 $292,593 $0 $0 862,180 Maintenance - 6,666 18,058 29,450 46,694 63,937 Efficiency - (33,332) (56,959) (53,625) (80,522) (77,189) Risk - (33,332) (56,959) (53,625) (80,522) (77,189) Replacement - (99,997) (174,209) (179,905) (273,379) (282,001) Total - (159,995) (270,069) (257,706) (387,730) (372,441) Roads Equipment 7 $5,000 $0 $0 $0 $0 $0 5,000 Maintenance - 250 500 750 1,000 1,250 Efficiency - (500) (350) (200) (50) (100) Risk - (500) (350) (200) (50) - Replacement - (350) (400) (450) (500) (550) Total - (1,100) (600) (100) 400 600 Roads Division Heavy Equipment 10 $106,000 $0 $0 $0 $0 $0 106,000 Maintenance - 3,180 6,360 9,540 12,720 15,900 Efficiency - (10,600) (8,480) (6,360) (4,240) (2,120) Risk - (10,600) (8,480) (6,360) (4,240) (2,120) Replacement - (10,600) (11,660) (12,720) (13,780) (14,840) Total - (28,620) (22,260) (15,900) (9,540) (3,180) Public Facilities Compound 30+$3,351,250 $1,574,000 $50,000 $50,000 $0 $0 5,025,250 Maintenance - 67,025 165,530 265,035 365,540 466,045 Efficiency - (335,125) (459,013) (414,760) (370,008) (319,755) Risk - (335,125) (459,013) (414,760) (370,008) (319,755) Replacement - (670,250) (1,018,563) (1,077,815) (1,137,568) (1,187,820) Total - (1,273,475) (1,771,058) (1,642,300) (1,512,043) (1,361,285) Fleet Division Equipment 7 $0 $48,500 $20,000 $11,000 $5,000 $36,000 120,500 Maintenance - - 2,425 5,850 9,825 14,050 Risk - - (4,850) (5,395) (4,440) (2,555) Replacement - - (3,395) (5,280) (6,735) (7,880) Total - - (5,820) (4,825) (1,350) 3,615 Bench Seats and Monuments 5 $0 $20,000 $0 $0 $0 $0 20,000 Maintenance - - 1,400 2,800 4,200 5,600 Efficiency - - (2,000) (1,200) (400) 400 Risk - - (2,000) (1,200) (400) - Total - - (2,600) 400 3,400 6,000 Facilities Maintenance Equipment 10 $0 $62,500 $0 $0 $0 $0 62,500 Maintenance - - 1,875 3,750 5,625 7,500 Efficiency - - (6,250) (5,000) (3,750) (2,500) Risk - - (6,250) (5,000) (3,750) (2,500) Replacement - - (6,250) (6,875) (7,500) (8,125) Total - - (16,875) (13,125) (9,375) (5,625) Standby Generator 10 $80,000 $0 $0 $0 $0 $0 80,000 Maintenance - 2,400 4,800 7,200 9,600 12,000 Efficiency - (8,000) (6,400) (4,800) (3,200) (1,600) Risk - (8,000) (6,400) (4,800) (3,200) (1,600) Total - (13,600) (8,000) (2,400) 3,200 8,800 217 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 Leisure Services Department (Continued) 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) Community Center Offices 30+$40,000 $0 $0 $0 $0 $0 $40,000 Maintenance - 800 1,600 2,400 3,200 4,000 Efficiency - (4,000) (4,000) (3,600) (3,600) (3,200) Total - (3,200) (2,400) (1,200) (400) 800 Barber Street Shed 30+$10,000 $0 $0 $0 $0 $0 $10,000 Maintenance - 200 400 600 800 1,000 Efficiency - (1,000) (1,000) (900) (900) (800) Total (800) (600) (300) (100) 200 Community Development Department Plotter and Scanner 5 $20,000 $0 $0 $0 $0 $0 20,000 Maintenance - 1,400 2,800 4,200 5,600 7,000 Efficiency - (2,000) (1,200) (400) 400 800 Risk - (2,000) (1,200) (400) - - Total - (2,600) 400 3,400 6,000 7,800 Stormwater Department Stormwater Equipment 7 $0 $164,000 $50,000 $0 $60,000 $35,000 309,000 Maintenance - - 8,200 18,900 29,600 43,300 Efficiency - - (16,400) (16,480) (10,060) (9,640) Risk - - (16,400) (16,480) (10,060) (9,640) Replacement - - (11,480) (16,620) (18,760) (25,100) Total - - (36,080) (30,680) (9,280) (1,080) Stormwater Heavy Equipment 10 $145,000 $125,000 $215,000 $110,000 $0 $0 595,000 Maintenance - 4,350 12,450 27,000 44,850 62,700 Efficiency - (14,500) (24,100) (40,200) (41,500) (29,600) Risk - (14,500) (24,100) (40,200) (41,500) (29,600) Replacement - (14,500) (28,450) (52,650) (68,500) (74,450) Total - (39,150) (64,200) (106,050) (106,650) (70,950) Roadway Swale Work $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 360,000 Maintenance - 1,800 5,400 10,800 18,000 27,000 Efficiency - (6,000) (10,800) (14,400) (16,800) (18,000) Risk - (6,000) (10,800) (14,400) (16,800) (18,000) Replacement - (6,000) (12,600) (19,800) (27,600) (36,000) Total - (16,200) (28,800) (37,800) (43,200) (45,000) Day Drive Retention Areas 30+$0 $240,000 $0 $0 $0 $0 240,000 Maintenance - - 4,800 9,600 14,400 19,200 Efficiency - - (24,000) (24,000) (21,600) (21,600) Risk - - (24,000) (24,000) (21,600) (21,600) Replacement - - (72,000) (74,400) (76,800) (79,200) Total - - (115,200) (112,800) (105,600) (103,200) Concha Dam Repair 30+$0 $0 $0 $0 $0 $250,000 250,000 Maintenance - - - - - - Efficiency - - - - - - Risk - - - - - - Replacement - - - - - - Total - - - - - - Tulip Road Crossing 20 $0 $0 $232,000 $0 $0 $0 232,000 Maintenance - - - 4,640 9,280 13,920 Efficiency - - - (23,200) (20,880) (18,560) Risk - - - (23,200) (20,880) (18,560) Replacement - - - (46,400) (48,720) (51,040) Total - - - (88,160) (81,200) (74,240) Bayfront Road Crossing 20 $0 $0 $0 $178,000 $0 $0 178,000 Maintenance - - - - 3,560 7,120 Efficiency - - - - (17,800) (16,020) Risk - - - - (17,800) (16,020) Replacement - - - - (35,600) (37,380) Total - - - - (67,640) (62,300) 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 Leisure Services Department Park Security Cameras 5 $10,000 $0 $0 $0 $0 $0 $10,000 Maintenance - 700 1,400 2,100 2,800 3,500 Efficiency - (1,000) (600) (200) 200 400 Risk - (1,000) (600) (200) - - Total - (1,300) 200 1,700 3,000 3,900 Park Maintenance Equipment 7 $20,400 $83,000 $26,000 $0 $0 $0 $129,400 Maintenance - 1,020 6,190 12,660 19,130 25,600 Efficiency - (2,040) (9,728) (9,226) (5,344) (2,278) Risk - (2,040) (9,728) (9,226) (5,344) (1,870) Replacement - (1,428) (7,442) (10,296) (11,590) (12,884) Total - (4,488) (20,708) (16,088) (3,148) 8,568 Park Identification Signage 7 $25,000 $25,000 $25,000 $0 $0 $0 $75,000 Maintenance - 1,250 3,750 7,500 11,250 15,000 Risk - (2,500) (4,250) (5,250) (3,000) (1,250) Replacement - (1,750) (3,750) (6,000) (6,750) (7,500) Total - (3,000) (4,250) (3,750) 1,500 6,250 Friendship Tennis Courts 10 $30,000 $0 $0 $0 $0 $0 $30,000 Maintenance - 900 1,800 2,700 3,600 4,500 Efficiency - (3,000) (2,400) (1,800) (1,200) (600) Replacement - (3,000) (3,300) (3,600) (3,900) (4,200) Total - (5,100) (3,900) (2,700) (1,500) (300) Leisure Services Vehicles 7 $31,000 $34,000 $34,000 $0 $34,000 $0 $133,000 Maintenance - 1,550 4,800 9,750 14,700 21,350 Risk - (3,100) (5,570) (7,020) (4,050) (5,100) Replacement - (2,170) (4,860) (7,890) (8,880) (12,250) Total - (3,720) (5,630) (5,160) 1,770 4,000 Historical Park Fountain 10 $2,100 $0 $0 $0 $0 $0 $2,100 Maintenance - 63 126 189 252 315 Efficiency - (210) (168) (126) (84) (42) Replacement - (210) (231) (252) (273) (294) Total - (357) (273) (189) (105) (21) Barber Street Football Bleachers 10 $20,000 $0 $0 $0 $0 $0 $20,000 Maintenance - 600 1,200 1,800 2,400 3,000 Efficiency - (2,000) (1,600) (1,200) (800) (400) Risk - (2,000) (1,600) (1,200) (800) (400) Replacement - (2,000) (2,200) (2,400) (2,600) (2,800) Total - (5,400) (4,200) (3,000) (1,800) (600) Pickleball Enhancements 20 $140,000 $0 $0 $0 $0 $0 $140,000 Maintenance - 2,800 5,600 8,400 11,200 14,000 Risk - (14,000) (12,600) (11,200) (9,800) (8,400) Total - (11,200) (7,000) (2,800) 1,400 5,600 Barber Street Baseball Dugouts 30+$40,000 $0 $0 $0 $0 $0 $40,000 Maintenance - 400 800 1,200 1,600 2,000 Risk - (4,000) (4,000) (3,600) (3,600) (3,200) Replacement - (12,000) (12,400) (12,800) (13,200) (13,600) Total - (15,600) (15,600) (15,200) (15,200) (14,800) Barber Street Fencing 7 $18,000 $22,000 $0 $0 $0 $0 $40,000 Maintenance - 900 2,900 4,900 6,900 8,900 Efficiency - (1,800) (3,460) (2,260) (1,060) (580) Risk - (1,800) (3,460) (2,260) (1,060) (220) Replacement - (1,260) (2,980) (3,380) (3,780) (4,180) Total - (3,960) (7,000) (3,000) 1,000 3,920 Playground Improvements 5 $30,000 $30,000 $60,000 $0 $100,000 $30,000 $250,000 Maintenance - 2,100 6,300 14,700 23,100 30,000 Efficiency - (3,000) (4,800) (8,400) (3,600) (9,400) Risk - (3,000) (4,800) (8,400) (4,200) (11,200) Replacement - (1,500) (3,300) (6,900) (8,100) (14,300) Total - (5,400) (6,600) (9,000) 7,200 (4,900) 218 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 Leisure Services Department (Continued) 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) Community Center Offices 30+$40,000 $0 $0 $0 $0 $0 $40,000 Maintenance - 800 1,600 2,400 3,200 4,000 Efficiency - (4,000) (4,000) (3,600) (3,600) (3,200) Total - (3,200) (2,400) (1,200) (400) 800 Barber Street Shed 30+$10,000 $0 $0 $0 $0 $0 $10,000 Maintenance - 200 400 600 800 1,000 Efficiency - (1,000) (1,000) (900) (900) (800) Total (800) (600) (300) (100) 200 Community Development Department Plotter and Scanner 5 $20,000 $0 $0 $0 $0 $0 20,000 Maintenance - 1,400 2,800 4,200 5,600 7,000 Efficiency - (2,000) (1,200) (400) 400 800 Risk - (2,000) (1,200) (400) - - Total - (2,600) 400 3,400 6,000 7,800 Stormwater Department Stormwater Equipment 7 $0 $164,000 $50,000 $0 $60,000 $35,000 309,000 Maintenance - - 8,200 18,900 29,600 43,300 Efficiency - - (16,400) (16,480) (10,060) (9,640) Risk - - (16,400) (16,480) (10,060) (9,640) Replacement - - (11,480) (16,620) (18,760) (25,100) Total - - (36,080) (30,680) (9,280) (1,080) Stormwater Heavy Equipment 10 $145,000 $125,000 $215,000 $110,000 $0 $0 595,000 Maintenance - 4,350 12,450 27,000 44,850 62,700 Efficiency - (14,500) (24,100) (40,200) (41,500) (29,600) Risk - (14,500) (24,100) (40,200) (41,500) (29,600) Replacement - (14,500) (28,450) (52,650) (68,500) (74,450) Total - (39,150) (64,200) (106,050) (106,650) (70,950) Roadway Swale Work $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 360,000 Maintenance - 1,800 5,400 10,800 18,000 27,000 Efficiency - (6,000) (10,800) (14,400) (16,800) (18,000) Risk - (6,000) (10,800) (14,400) (16,800) (18,000) Replacement - (6,000) (12,600) (19,800) (27,600) (36,000) Total - (16,200) (28,800) (37,800) (43,200) (45,000) Day Drive Retention Areas 30+$0 $240,000 $0 $0 $0 $0 240,000 Maintenance - - 4,800 9,600 14,400 19,200 Efficiency - - (24,000) (24,000) (21,600) (21,600) Risk - - (24,000) (24,000) (21,600) (21,600) Replacement - - (72,000) (74,400) (76,800) (79,200) Total - - (115,200) (112,800) (105,600) (103,200) Concha Dam Repair 30+$0 $0 $0 $0 $0 $250,000 250,000 Maintenance - - - - - - Efficiency - - - - - - Risk - - - - - - Replacement - - - - - - Total - - - - - - Tulip Road Crossing 20 $0 $0 $232,000 $0 $0 $0 232,000 Maintenance - - - 4,640 9,280 13,920 Efficiency - - - (23,200) (20,880) (18,560) Risk - - - (23,200) (20,880) (18,560) Replacement - - - (46,400) (48,720) (51,040) Total - - - (88,160) (81,200) (74,240) Bayfront Road Crossing 20 $0 $0 $0 $178,000 $0 $0 178,000 Maintenance - - - - 3,560 7,120 Efficiency - - - - (17,800) (16,020) Risk - - - - (17,800) (16,020) Replacement - - - - (35,600) (37,380) Total - - - - (67,640) (62,300) 219 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) Ocean Cove Drainage 30+$0 $0 $0 $0 $300,000 $0 300,000 Maintenance - - - - - 6,000 Efficiency - - - - - (30,000) Risk - - - - - (30,000) Replacement - - - - - (60,000) Total - - - - - (114,000) Major Canal Improvements 30+$500,000 $500,000 $500,000 $500,000 $500,000 $500,000 3,000,000 Maintenance - 10,000 30,000 60,000 100,000 150,000 Efficiency - (50,000) (95,000) (135,000) (170,000) (200,000) Risk - (50,000) (95,000) (135,000) (170,000) (200,000) Replacement - (100,000) (205,000) (315,000) (430,000) (550,000) Total - (190,000) (365,000) (525,000) (670,000) (800,000) Stonecrop Drainage 30+$860,000 $0 $0 $0 $0 $0 860,000 Maintenance - 17,200 34,400 51,600 68,800 86,000 Efficiency - (86,000) (86,000) (77,400) (77,400) (68,800) Risk - (86,000) (86,000) (77,400) (77,400) (68,800) Replacement - (258,000) (266,600) (275,200) (283,800) (292,400) Total - (412,800) (404,200) (378,400) (369,800) (344,000) Golf Course Renovate Golf Tees 20 $50,000 $50,000 $50,000 $0 $0 $0 150,000 Maintenance - 1,000 3,000 6,000 9,000 12,000 Efficiency - (5,000) (9,500) (13,500) (12,000) (10,500) Risk - (5,000) (9,500) (13,500) (12,000) (10,500) Replacement - (10,000) (20,500) (31,500) (33,000) (34,500) Total - (19,000) (36,500) (52,500) (48,000) (43,500) Golf Club House Water Hookup 20 $60,000 $0 $0 $0 $0 $0 60,000 Maintenance - 1,200 2,400 3,600 4,800 6,000 Efficiency - (6,000) (5,400) (4,800) (4,200) (3,600) Risk - (6,000) (5,400) (4,800) (4,200) (3,600) Replacement - (12,000) (12,600) (13,200) (13,800) (14,400) Total - (22,800) (21,000) (19,200) (17,400) (15,600) Airport Bush Hog Mowing Deck 10 $17,500 $0 $0 $0 $0 $0 17,500 Maintenance - 350 700 1,050 1,400 1,750 Risk - (1,750) (1,575) (1,400) (1,225) (1,050) Replacement - (3,500) (3,675) (3,850) (4,025) (4,200) Total - (4,900) (4,550) (4,200) (3,850) (3,500) Design and Construct Hangar D 30+$1,250,000 $0 $0 $0 $0 $0 1,250,000 Revenue - - (25,000) (25,000) (25,000) (25,000) Maintenance - 12,500 25,000 37,500 50,000 62,500 Replacement - (375,000) (387,500) (400,000) (412,500) (425,000) Total - (362,500) (387,500) (387,500) (387,500) (387,500) Airport Drive East Street Lights 20 $26,300 $0 $0 $0 $0 $0 26,300 Maintenance - 526 1,052 1,578 2,104 2,630 Risk - (2,630) (2,367) (2,104) (1,841) (1,578) Total - (2,104) (1,315) (526) 263 1,052 Construct West Access Road 30+$0 $0 $0 $0 $0 $2,000,000 $2,000,000 Maintenance - - - - - - Efficiency - - - - - - Risk - - - - - - Total - - - - - - Building Department Building Fund 7 $22,573 $0 $0 $0 $0 $0 22,573 Maintenance - 1,129 2,257 3,386 4,515 5,643 Efficiency - (2,257) (1,580) (903) (226) (451) Risk - (2,257) (1,580) (903) (226) - Total - (3,386) (903) 1,580 4,063 5,192 Totals -$ (2,816,702)$ (3,934,504)$ (4,045,643)$ (4,069,869)$ (3,954,957)$ $23,240,736 220 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2019-2020 SCHEDULES 221 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 2020 2.9399 $3,881,497 Estimated SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS 222 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Description Date of Issue Principal Interest FY 2019-20 Total Debt Service Notes Payable Outstanding as of 09/30/19: $2,630,000 Stormwater Utility Bank Notes 12/18/2013 $382,000 $20,137 $402,137 $1,689,000 Paving Improvements Bank Notes 05/11/2012 229,000 14,802 243,802 $313,152 Golf Cart Lease Purchase 08/31/2017 51,768 4,623 56,391 Total Debt Service Payments $662,768 $39,562 $702,330 223 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $5,630,000 Stormwater Utility Bank Notes Date Principal Interest Total Fiscal Year Total 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 $1,164,000.00 $40,499.30 $1,204,499.30 $1,204,499.30 $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 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 $820,000.00 $32,116.70 $852,116.70 $852,116.70 $313,152 Golf Cart 60 Month Lease Purchase Date Principal Interest Total Fiscal Year Total 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 $156,170.57 $8,301.43 $164,472.00 $164,472.00 224 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET SCHEDULE FOUR OPERATING LEASE PAYMENTS SCHEDULE Operating Lease Description FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 Governmental Funds: Airport Land Lease for Pickle Ball Facility Airport Land Lease for Stormwater Compound Total Governmental Activities Lease Payments Business-type Activities: Airport Land Lease by Golf Course Total Business-type Activities Lease Payments $ 11,325 6,000 $ 17,325 $ 106,000 $ 106,000 $ 11,325 6,000 $ 17,325 $ 106,000 $ 106,000 $ 11,325 6,000 $ 17,325 $ 106,000 $ 106,000 $ 11,325 6,000 $ 17,325 $ 106,000 $ 106,000 $ 11,325 6,000 $ 17,325 $ 106,000 $ 106,000 225 GENERAL FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Property Taxes (1.5% Growth)3,786,661$ 3,835,600$ 3,951,497$ 4,010,769$ 4,070,931$ 4,131,995$ 4,193,975$ 4,256,885$ Franchise Fees (4% Growth)1,316,792 1,376,650 1,401,716 1,457,785 1,516,096 1,576,740 1,639,809 1,705,402 Utility Service Tax (4% Growth)2,808,171 2,940,780 3,017,973 3,138,692 3,264,240 3,394,809 3,530,602 3,671,826 Intergovernmental (4.0% Growth)2,948,518 2,883,530 2,958,872 3,077,227 3,200,316 3,328,329 3,461,462 3,599,920 Investment Income(1% Growth)89,567 137,270 172,270 173,993 175,733 177,490 179,265 181,058 Other Revenue (1% Growth)912,582 1,028,255 1,201,466 1,213,481 1,225,615 1,237,872 1,250,250 1,262,753 Transfers In (Only Airport)704,638 40,000 25,000 - - - - - FEMA and State Reimbursements 1,439,710 532,620 143,666 - - - - - GENERAL FUND REVENUE 14,006,639$ 12,774,705$ 12,872,460$ 13,071,946$ 13,452,931$ 13,847,234$ 14,255,363$ 14,677,843$ Personnel Cost (1M Insurance @ 10%, Other @ 3%)9,111,377$ 9,017,242$ 9,823,539$ 10,188,245$ 10,563,893$ 10,950,809$ 11,349,334$ 11,759,814$ Operating Expenditures (No Growth)3,121,462 2,676,202 2,814,421 2,814,421 2,814,421 2,814,421 2,814,421 2,814,421 Total Operation and Maintenance 12,232,839$ 11,693,444$ 12,637,960$ 13,002,666$ 13,378,314$ 13,765,230$ 14,163,755$ 14,574,235$ Transfers to Other Funds 70,401 25,644 - - - - City Clerk Equipment 13,983 MIS Equipment 30,775 Police Personnel Equipment 59,754 55,324 91,000 23,000 10,000 10,000 10,000 10,000 Police Early Warning System 15,000 Engineering Equipment 64,921 - Public Works Roads Equipment 9,807 80,900 5,000 Public Facilities Fleet Equipment 9,595 48,500 20,000 11,000 5,000 Public Facilities Fleet Pickup Truck 36,000 Public Works Cemetery Commercial Mower 8,491 Public Facilities Cemetery Bench Seats and Monuments 20,000 Public Facilities Facilities Maintenance Equipment 124,195 4,705 62,500 Leisure Services Parks Equipment - 67,159 Leisure Services Parks Pickup Trucks - 74,000 Leisure Services Parks Playground Components 4,368 Leisure Services Parks Securitiy Cameras 10,000 Leisure Services Friendship Park Tennis Courts 30,000 Leisure Services Parks Equipment/Vehicles 53,500 117,000 60,000 34,000 Leisure Services Barber Street Shed 10,000 Community Development Plotter/Scanner 20,000 Hurricane Matthew & Irma Expenditures 565,628 TOTAL EXPENDITURES FY 18 13,140,404$ TOTAL EXPENDITURES FY 19 12,055,529$ TOTAL EXPENDITURES FY 20 12,872,460$ TOTAL EXPENDITURES FY 21 13,273,666$ TOTAL EXPENDITURES FY 22 13,468,314$ TOTAL EXPENDITURES FY 23 13,786,230$ TOTAL EXPENDITURES FY 24 14,212,755$ TOTAL EXPENDITURES FY 25 14,620,235$ BEGINNING UNRESTRICTED RESERVE BALANCE 4,507,146$ 5,373,381$ 6,092,557$ 6,092,557$ 5,890,837$ 5,875,454$ 5,936,458$ 5,979,066$ TOTAL REVENUES 14,006,639 12,774,705 12,872,460 13,071,946 13,452,931 13,847,234 14,255,363 14,677,843 TOTAL EXPENDITURES 13,140,404 12,055,529 12,872,460 13,273,666 13,468,314 13,786,230 14,212,755 14,620,235 UNRESTRICTED RESERVE BALANCE PER CAFR 5,373,381$ 6,092,557$ 6,092,557$ 5,890,837$ 5,875,454$ 5,936,458$ 5,979,066$ 6,036,674$ Assigned Funds (Inventory, Prepaids & Receivables)1,070,908 1,045,908 1,020,908 995,908 970,908 945,908 920,908 895,908 Available for Emergencies 4,302,473$ 5,046,649$ 5,071,649$ 4,894,929$ 4,904,546$ 4,990,550$ 5,058,158$ 5,140,766$ 226 PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Local Option Gas Taxes $ 715,311 $ 708,000 $ 736,320 $ 765,773 $ 796,404 $ 828,260 $ 861,390 $ 895,846 FDOT Lighting Agreement 12,908 13,295 13,694 14,105 14,528 14,964 15,413 15,875 Investment Income 6,685 10,959 5,347 7,661 10,509 11,207 16,262 20,688 Total Revenues $ 734,904 $ 732,254 $ 755,361 $ 787,539 $ 821,441 $ 854,431 $ 893,065 $ 932,409 R/R Crossing Maintenance $ 5,400 $ 64,647 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 Road Condition Assessment 11,500 38,900 Road Striping - 15,000 - - - - - - Road Signs and Markings 19,705 20,500 - - - - - - Sidewalk Construction and Repair 651 5,000 - - - - - - Total Operational and Maintenance $ 25,756 $ 116,647 $ 5,400 $ 5,400 $ 5,400 $ 44,300 $ 5,400 $ 5,400 Debt Payment - Final FY22-23 242,445 243,177 243,802 243,340 242,801 122,174 Paint Striping Machine/Trailer 22,839 Concrete Planer/Dust Vacuum 4,731 3,200 Indian River Drive Repaving/Improvements 96,793 100,000 Street Repaving (FY 17-18) 362,642 TOTAL EXPENDITURES FY18 $ 392,564 Street Repaving (FY 18-19) 401,100 TOTAL EXPENDITURES FY19 $ 1,226,766 Track Skid Steer 106,000 6 Year Street Repaving Program 211,160 302,960 529,207 257,374 513,732 530,000 TOTAL EXPENDITURES FY20 $ 566,362 TOTAL EXPENDITURES FY21 $ 551,700 TOTAL EXPENDITURES FY22 $ 777,408 TOTAL EXPENDITURES FY23 $ 423,848 TOTAL EXPENDITURES FY24 $ 519,132 TOTAL EXPENDITURES FY25 $ 535,400 BEGINNING FUND BALANCE $ 211,004 $ 553,344 58,832 247,832 483,670 527,703 958,286 1,332,219 BUDGET RESERVE - 5% OF EXPENSES 22,518 49,179 16,128 15,418 26,730 15,084 25,957 26,770 UNRESTRICTED RESERVE BALANCE $ 188,487 $ 504,165 $ 42,704 $ 232,414 $ 456,940 $ 512,619 $ 932,329 $ 1,305,449 TOTAL REVENUES 734,904 732,254 755,361 787,539 821,441 854,431 893,065 932,409 TOTAL EXPENDITURES+TRANSFERS 392,564 1,226,766 566,362 551,700 777,408 423,848 519,132 535,400 ENDING FUND BALANCE $ 530,827 $ 9,653 $ 231,704 $ 468,252 $ 500,973 $ 943,202 $ 1,306,262 $ 1,702,457 LOCAL OPTION GAS TAX FUND 227 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 DST Revenue 3,417,586$ 3,518,300$ 3,659,032$ 3,805,393$ 3,957,609$ 4,115,913$ 4,280,550$ 4,451,772$ Principal from $285,000 Airport Advance 09/29/08 702 6,730 6,999 7,279 7,570 7,873 10,188 10,596 Interest from $285,000 Airport Advance 11,298 11,270 11,001 10,721 10,430 10,127 9,812 9,404 Principal from $267,511 Airport Advance 01/05/11 1,872 1,946 2,024 2,105 8,189 8,517 8,858 9,212 Interest from $267,511 Airport Advance 10,628 10,554 10,476 10,395 10,311 9,983 9,642 9,288 Investment Income 32,347 35,049 42,772 39,231 23,165 27,725 49,801 71,936 DST PROJECT REVENUE 3,474,433$ 3,583,849$ 3,732,304$ 3,875,124$ 4,017,274$ 4,180,139$ 4,368,851$ 4,562,208$ Stormwater Debt (Retires 5/01/22)403,792$ 402,914$ 401,355$ 400,961$ 234,292$ -$ -$ -$ Server/Host Update 40,000 40,000 40,000 40,000 40,000 City Computers 33,172 34,555 10,000 25,000 25,000 25,000 25,000 25,000 Police Computers 75,000 10,000 20,000 10,000 20,000 10,000 Audio Visual Equipment 22,927 5,000 30,000 10,000 10,000 10,000 Remote Access Firewall 40,000 Phone System 100,000 Network Infrastructure - 30,000 30,000 30,000 30,000 30,000 30,000 Over-the-Air Connections 10,000 20,000 Core Switches 25,000 Site Switches 20,000 MIS Servers 30,307 Firewall Software 60,048 2,893 Laserfiche Software Upgrade 48,055 Wireless Capability at City Hall and Police Station 3,313 Police Emergency Generator 13,696 Police Vehicles 154,134 618,487 330,000 330,000 330,000 550,000 440,000 330,000 Speed Trailers 30,000 Police Evidence Building/Fixtures 234,656 49,904 Evidence Compound Work 40,000 Police Dispatch Equipment 57,000 64,250 216,000 Street Reconstruction 370,396 333,323 236,264 292,593 Roads Division Heavy Equipment 51,342 CavCor Boat Parking Paving Completion - 56,570 Public Facilities Compound 19,325 1,737,649 3,351,250 1,574,000 50,000 50,000 City Emergency Generators 3,000 27,050 80,000 Four Post Hydraulic Lift 11,546 Yacht Club ADA Dock Design 30,950 Pickle Ball Courts 16,062 196,938 Community Center Offices 40,000 Purchase 190 Sebastian Blvd.506,069 1,842 Working Waterfront Phase 2A Enhancements 184,912 Working Waterfront Phase 3 Parking Lot 13,556 262,145 Oyster Pointe Drainage 12,400 36,567 Tiki Bar Drainage 6,950 43,768 Seawall Repair or Replacement 500,000 500,000 500,000 500,000 500,000 500,000 Stonecrop Drainage 10,804 Golf Clubhouse Reconstruction 138,375 Renovate Golf Tees (Transfer to Golf Course)50,000 50,000 50,000 Golf Clubhouse Water Hookup (Transfer to Golf Course)60,000 Automated Weather Observation System 21,678 Airport Master Plan Design/Environmental Study 10,485 2,800 Airport Shade Hangars 11,604 125,000 Taxiway "C","D" and "E" Design 2,518 Taxiway "C","D" and "E" Construction 129,348 143,530 Security Cameras 22,481 Airport Entrance Sign 22,648 Construction of Hangar "D"200,000 250,000 Construct Access Road West 100,000 TOTAL EXPENDITURES FY 18 2,563,711$ TOTAL EXPENDITURES FY 19 4,100,700$ TOTAL EXPENDITURES FY 20 5,811,928 TOTAL EXPENDITURES FY 21 3,376,225 TOTAL EXPENDITURES FY 22 1,339,292 TOTAL EXPENDITURES FY 23 1,507,593 TOTAL EXPENDITURES FY 24 1,090,000 TOTAL EXPENDITURES FY 25 1,015,000 BEGINNING FUND BALANCE 2,643,877$ 3,554,598$ 3,037,747$ 958,123$ 1,457,023$ 4,135,006$ 6,807,551$ 10,086,402$ BUDGET RESERVE - 5%OF EXPENSES 256,371 205,035 290,596 168,811 66,965 75,380 54,500 50,750 RESERVE FOR ADVANCES 523,100 514,424 505,401 496,017 480,258 463,868 444,822 425,014 UNRESTRICTED RESERVE BALANCE 1,864,405$ 2,835,139$ 2,241,750$ 293,295$ 909,800$ 3,595,758$ 6,308,229$ 9,610,638$ TOTAL REVENUES 3,474,433 3,583,849 3,732,304 3,875,124 4,017,274 4,180,139 4,368,851 4,562,208 TOTAL EXPENDITURES+DEBT+TRANSFERS 2,563,711 4,100,700 5,811,928 3,376,225 1,339,292 1,507,593 1,090,000 1,015,000 ENDING FUND BALANCE 2,775,127$ 2,318,288$ 162,126$ 792,194$ 3,587,783$ 6,268,304$ 9,587,080$ 13,157,846$ Cash on Hand 3,031,498$ 2,523,323$ 452,722$ 961,006$ 3,654,748$ 6,343,683$ 9,641,580$ 13,208,596$ Advances to Other Funds - Balance After FY 24-25:Principal from $285,000 Airport Advance 09/29/08 224,515 Principal from $267,511 Airport Advance 01/05/11 200,499 425,014$ FISCAL YEARS 2020-2025 DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES 228 RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Tax Increment from City 181,652$ 183,130$ 182,732$ 191,869$ 201,462$ 211,535$ 222,112$ 233,217$ Tax Increment from County 184,879 201,086 215,084 225,838 237,130 248,987 261,436 274,508 Rents 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000 Clambake Donation to Riverfront Sidewalks 3,000 Transfer for Crabby Bill's Roof Repair (From R&R Account)20,457 Lagoon Council Sewer Connection Grant 20,000 60,000 Investment Income 10,617 15,200 18,750 5,849 8,406 11,071 14,205 17,833 PROJECTED REVENUE 433,148$ 518,873$ 452,566$ 459,556$ 482,998$ 507,593$ 533,753$ 561,559$ Waterfront Renovations/Expenses (Crabby Bills)18,705$ 45,457$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ Façade/Sign Improvement Program 34,676 20,000 10,000 10,000 10,000 10,000 10,000 10,000 Sewer Connection Program *39,495 125,108 99,632 - - - - - Special Events 44,525 45,000 45,000 45,000 45,000 45,000 45,000 45,000 Operating Expenditures 105,668 261,507 269,268 271,240 274,302 277,455 280,703 284,048 Update CRA Master Plan 33,950 Purchase Indian River Drive Property 250,000 Wayfinding Signage 3,063 63,000 50,000 TOTAL EXPENDITURES FY18 530,082$ Working Waterfront 33,985 Tree Plan Consultant/Tree Program 22,960 20,000 10,000 10,000 10,000 10,000 10,000 TOTAL EXPENDITURES FY19 617,017$ TOTAL EXPENDITURES FY20 513,900$ TOTAL EXPENDITURES FY21 356,240$ TOTAL EXPENDITURES FY22 359,302$ TOTAL EXPENDITURES FY23 362,455$ TOTAL EXPENDITURES FY24 365,703$ TOTAL EXPENDITURES FY25 369,048$ BEGINNING FUND BALANCE 540,748$ 443,814$ 345,670$ 284,336$ 387,651$ 511,347$ 656,485$ 824,535$ ANNUAL REVENUES 433,148 518,873 452,566 459,556 482,998 507,593 533,753 561,559 ANNUAL EXPENDITURES 530,082 617,017 513,900 356,240 359,302 362,455 365,703 369,048 ENDING FUND BALANCE 443,814$ 345,670$ 284,336$ 387,651$ 511,347$ 656,485$ 824,535$ 1,017,045$ * 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 87,740 90,372 99,076 102,048 105,110 108,263 111,511 114,856 Landscaping - 156,444 156,444 156,444 156,444 156,444 156,444 156,444 Submerged Land Lease 4,728 4,728 4,728 4,728 4,728 4,728 4,728 4,728 Travel - - 500 Training and Education 500 Legal Advertisements 5,828 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Supplies 207 365 CRA Association 175 175 175 175 175 175 175 175 Florida Redevelopment Association Dues 495 495 495 495 495 495 495 Ad Valorem Taxes 1,990 2,928 1,350 1,350 1,350 1,350 1,350 1,350 Total Operating Expenditures 105,668$ 261,507$ 269,268$ 271,240$ 274,302$ 277,455$ 280,703$ 284,048$ 229 RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Recreation Impact Fees 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ Investment Income 12,552 9,045 5,134 3,298 3,890 4,390 5,958 6,295 PROJECTED REVENUE 153,602$ 150,095$ 146,184$ 144,348$ 144,940$ 145,440$ 147,008$ 147,345$ Community Center (Paving/Drainage/Lighting)50,307$ 6,176$ -$ -$ -$ -$ -$ -$ All Inclusive Dock 40,000 Parks & Recreation Comprehensive Plan 19,600 Football Field Restrooms 8,239 Barber Street Ballfield Lighting 377,638 Friendship All Inclusive Playground - TOTAL EXPENDITURES FY 18 455,784$ Pickle Ball (Also See DST)286,824 140,000 Bark Park Shade Structure 10,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Park Identification Signage 100,000 25,000 25,000 25,000 TOTAL EXPENDITURES FY 19 463,000$ Barber Street Football Bleachers 20,000 Barber Street Baseball Dugouts 40,000 Barber Street Fencing 18,000 22,000 Playground Improvements 30,000 30,000 60,000 100,000 30,000 TOTAL EXPENDITURES FY 20 293,000$ TOTAL EXPENDITURES FY 21 97,000$ TOTAL EXPENDITURES FY 22 105,000$ TOTAL EXPENDITURES FY 23 20,000$ TOTAL EXPENDITURES FY 24 120,000$ TOTAL EXPENDITURES FY 25 50,000$ BEGINNING FUND BALANCE $ 955,251 $ 653,069 $ 340,164 $ 193,348 $ 240,696 $ 280,636 $ 406,076 $ 433,083 TOTAL REVENUES 153,602 150,095 146,184 144,348 144,940 145,440 147,008 147,345 TOTAL EXPENDITURES 455,784 463,000 293,000 97,000 105,000 20,000 120,000 50,000 ENDING FUND BALANCE $ 653,069 $ 340,164 $ 193,348 $ 240,696 $ 280,636 $ 406,076 $ 433,083 $ 530,428 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 BEGINNING FUND BALANCE: Zone A 404,296$ 259,928$ 134,045$ 71,268$ 70,684$ 45,527$ 56,189$ 41,963$ Zone B 140,016 58,460 26,752 4,955 24,840 20,541 46,413 47,644 Zone C 53,824 70,554 25,222 15,453 3,567 26,974 50,996 50,344 Zone D 357,116 264,127 154,144 101,671 141,605 187,594 252,478 293,132 All Zones 955,251$ 653,069$ 340,164$ 193,348$ 240,696$ 280,636$ 406,076$ 433,083$ Recreation Impact Fees Zone A 14,950$ 14,950$ 14,950$ 14,950$ 14,950$ 14,950$ 14,950$ 14,950$ Zone B 30,550 30,550 30,550 30,550 30,550 30,550 30,550 30,550 Zone C 28,600 28,600 28,600 28,600 28,600 28,600 28,600 28,600 Zone D 66,950 66,950 66,950 66,950 66,950 66,950 66,950 66,950 All Zones 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ 141,050$ Investment Income Zone A 5,312$ 3,600$ 2,023$ 1,216$ 1,142$ 712$ 824$ 610$ Zone B 1,840 810 404 85 401 321 681 693 Zone C 707 977 381 264 58 422 748 732 Zone D 4,692 3,658 2,326 1,734 2,289 2,934 3,704 4,261 All Zones 12,552$ 9,045$ 5,134$ 3,298$ 3,890$ 4,390$ 5,958$ 6,295$ Transfers: Zone A 164,631$ 144,432$ 79,750$ 16,750$ 41,250$ 5,000$ 30,000$ 5,000$ Zone B 113,946 63,068$ 52,750 10,750 35,250 5,000 30,000 5,000 Zone C 12,577 74,909$ 38,750 40,750 5,250 5,000 30,000 35,000 Zone D 164,631 180,591$ 121,750 28,750 23,250 5,000 30,000 5,000 All Zones 455,784$ 463,000$ 293,000$ 97,000$ 105,000$ 20,000$ 120,000$ 50,000$ Ending Balances: Zone A 259,928$ 134,045$ 71,268$ 70,684$ 45,527$ 56,189$ 41,963$ 52,523$ Zone B 58,460 26,752 4,955 24,840 20,541 46,413 47,644 73,886 Zone C 70,554 25,222 15,453 3,567 26,974 50,996 50,344 44,676 Zone D 264,127 154,144 101,671 141,605 187,594 252,478 293,132 359,343 All Zones 653,069$ 340,164$ 193,348$ 240,696$ 280,636$ 406,076$ 433,083$ 530,428$ 7 Year FY 19 7 Year Income Ending Income Thru FY18 Balances Thru FY19 Zone A 431,244 134,045 435,144 Proves We are Spending Income Within 7 Years Zone B 229,186 26,752 222,686 Zone C 95,938 25,222 122,588 Zone D 328,482 154,144 386,982 230 RECREATION IMPACT FEE FUNDS ALLOCATION BETWEEN ZONES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Pickleball Zone A 100,388 49,000 Zone B 43,024 28,000 Zone C 57,365 14,000 Zone D 86,047 49,000 286,824 140,000 Parks & Recreation Comprehensive Plan Zone A 7,350 Zone B 4,900 Zone C Zone D 7,350 19,600 Park Improvements Zone A 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Zone B 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Zone C 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Zone D 5,000 5,000 5,000 5,000 5,000 5,000 5,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Playground Improvements Zone A -Blossum Street 30,000 25,000 Zone B - Easy Street 30,000 25,000 Zone C - Filbert Park/Bryant Court 30,000 25,000 30,000 Zone D - George Street 30,000 - 25,000 - 30,000 30,000 60,000 - 100,000 30,000 Football Field Restrooms Zone A 3,090 Zone B 2,060 Zone C - Zone D 3,090 8,239 Barber Street Ballfield Lighting/Bleachers/Dugouts/Fencing Zone A 141,614 19,500 5,500 Zone B 94,410 19,500 5,500 Zone C - 19,500 5,500 Zone D 141,614 19,500 5,500 377,638 78,000 22,000 Signage Zone A 25,000 6,250 6,250 6,250 Zone B 1,000 250 250 250 Zone C 1,000 250 250 250 Zone D 73,000 18,250 18,250 18,250 100,000 25,000 25,000 25,000 Dog Park - $75,000 Zone A 2,500 Zone B 2,500 Zone C Zone D 5,000 10,000 All Inclusive Dock - $40,000 Zone A 10,000 Zone B 10,000 Zone C 10,000 Zone D 10,000 40,000 Community Center (Paving/Drainage/Lighting) Zone A 12,577 1,544 Zone B 12,577 1,544 Zone C 12,577 1,544 Zone D 12,577 1,544 50,307 6,176 Totals 455,784 463,000 293,000 97,000 105,000 20,000 120,000 50,000 - - - - - - - - 231 STORMWATER UTILITY REVENUE FUND PROJECTED BALANCES FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Stormwater Fees 999,092$ 1,940,000$ 1,940,000$ 1,940,000$ 1,940,000$ 1,940,000$ 1,940,000$ 1,940,000$ Investment Income 15,888 30,678 36,083 35,860 38,141 40,518 45,416 51,114 TOTAL REVENUE FUND REVENUE 1,014,980$ 1,970,678$ 1,976,083$ 1,975,860$ 1,978,141$ 1,980,518$ 1,985,416$ 1,991,114$ Personnel -$ 878,894$ 735,344$ 757,404$ 780,126$ 803,530$ 827,636$ 852,465$ Operating Accounts - 599,518 815,303 815,303 815,303 815,303 815,303 815,303 Fee Increase Notices 12,250 Professional Services 120 NPDES 5 Year Permit 7,988 7,988 Total Operational and Maintenance 20,358$ 1,478,412$ 1,550,647$ 1,572,707$ 1,595,429$ 1,626,821$ 1,642,939$ 1,667,768$ Seawall Engineering Proposal 19,975 Concrete Chipping Hammer 1,868 Pumps, Sod Cutter and Compactor 16,330 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 Other Pickup Trucks 35,000 35,000 Mini Excavators 50,000 50,000 Equipment Trailer 25,000 Track Excavator 145,000 8 Yard Brush Truck 125,000 Transport Truck 145,000 Low Bed Trailer 70,000 Backhoe 110,000 Transfers Out to Stormwater Projects Fund 275,000 Stormwater Improvements 190,786 25,000 Transfer to General Fund for Operation & Maintenance 700,000 TOTAL REVENUE FUND EXPENDITURES 931,119$ 1,521,610$ 1,970,647$ 1,861,707$ 1,860,429$ 1,736,821$ 1,702,939$ 1,702,768$ BEGINNING FUND BALANCE 266,603$ 350,464$ 799,532$ 804,968$ 919,121$ 1,036,833$ 1,280,529$ 1,563,006$ BUDGET RESERVE - 15% TO 5% OF EXPENSES 139,668 76,081 98,532 93,085 93,021 86,841 85,147 85,138 UNRESTRICTED RESERVE BALANCE 126,935$ 274,384$ 701,000$ 711,883$ 826,100$ 949,992$ 1,195,383$ 1,477,868$ ANNUAL REVENUES 1,014,980 1,970,678 1,976,083 1,975,860 1,978,141 1,980,518 1,985,416 1,991,114 ANNUAL EXPENDITURES 931,119 1,521,610 1,970,647 1,861,707 1,860,429 1,736,821 1,702,939 1,702,768 ENDING FUND BALANCE 210,796$ 723,452$ 706,436$ 826,036$ 943,811$ 1,193,688$ 1,477,859$ 1,766,214$ STORMWATER UTILITY PROJECTS FUND PROJECTED BALANCES FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Transfers In from Stormwater Revenue Fund -$ -$ 275,000$ 300,000$ 292,000$ 238,000$ 360,000$ 310,000$ Grants 645,000 TOTAL PROJECT REVENUE -$ -$ 920,000$ 300,000$ 292,000$ 238,000$ 360,000$ 310,000$ Stonecrop Drainage 860,000$ Roadway Swale Work 60,000 60,000 60,000 60,000 60,000 60,000 Day Drive 240,000 Tulip Road Crossing 232,000 Bayfront Road Crossing 178,000 Ocean Cove 300,000 Concha Dam 250,000 TOTAL PROJECT EXPENDITURES -$ -$ 920,000$ 300,000$ 292,000$ 238,000$ 360,000$ 310,000$ 232 PARKING IN LIEU OF FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Payments in Lieu of Parking 13,776$ -$ -$ -$ -$ -$ -$ -$ Investment Income 929 1,310 1,342 1,374 1,407 1,441 1,475 1,511 PROJECTED REVENUE 14,705$ 1,310$ 1,342$ 1,374$ 1,407$ 1,441$ 1,475$ 1,511$ Expenditures: None Programmed PROJECTED DISBURSEMENTS -$ -$ -$ -$ -$ -$ -$ -$ NONEXPENDABLE TRUST FUND: BEGINNING FUND BALANCE 39,893$ 54,598$ 55,908$ 57,250$ 58,624$ 60,031$ 61,472$ 62,947$ REVENUES 14,705 1,310 1,342 1,374 1,407 1,441 1,475 1,511 EXPENDITURES - - - - - - - - ENDING FUND BALANCE 54,598$ 55,908$ 57,250$ 58,624$ 60,031$ 61,472$ 62,947$ 64,458$ 233 CEMETERY TRUST FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Lot Sales 77,352$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ Interest Income 18,471 9,969 10,453 8,762 8,949 9,139 9,330 9,523 PROJECTED REVENUE 95,823$ 99,969$ 100,453$ 98,762$ 98,949$ 99,139$ 99,330$ 99,523$ Expended from Permanent Endowment: Headstone Straightening Project 24,375$ -$ -$ -$ -$ -$ -$ -$ General Fund Transfer for Operations 4,638 55,000 80,000 80,000 80,000 80,000 80,000 80,000 TOTAL OPERATIONAL TRANSFERS 29,013 55,000 80,000 80,000 80,000 80,000 80,000 80,000 Expended from Non-Endowed (Capital): Trailer for Escavated Dirt 7,126 Improvements to Sand Hill Section 3,870 186,130 PROJECTED CAPITAL DISBURSEMENTS 10,996 186,130 - - - - - - TOTAL PROJECTED DISBURSEMENTS 15,634$ 241,130$ 80,000$ 80,000$ 80,000$ 80,000$ 80,000$ 80,000$ PERMANENT ENDOWMENT: BEGINNING FUND BALANCE 682,487$ 692,150$ 682,150$ 647,150$ 612,150$ 577,150$ 542,150$ 507,150$ ANNUAL REVENUES 38,676 45,000 45,000 45,000 45,000 45,000 45,000 45,000 ANNUAL TRANSFERS (29,013) (55,000) (80,000) (80,000) (80,000) (80,000) (80,000) (80,000) ENDING FUND BALANCE 692,150$ 682,150$ 647,150$ 612,150$ 577,150$ 542,150$ 507,150$ 472,150$ NON-ENDOWED (Capital) BEGINNING FUND BALANCE 258,574$ 304,725$ 173,564$ 229,017$ 282,778$ 336,728$ 390,866$ 445,197$ ANNUAL REVENUES 57,147 54,969 55,453 53,762 53,949 54,139 54,330 54,523 ANNUAL EXPENDITURES (10,996) (186,130) - - - - - - ENDING FUND BALANCE 304,725$ 173,564$ 229,017$ 282,778$ 336,728$ 390,866$ 445,197$ 499,720$ TOTAL ENDING BALANCE OF TRUST FUND 996,875$ 855,714$ 876,167$ 894,928$ 913,878$ 933,016$ 952,347$ 971,870$ 234 GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Charges for Services 1,147,871$ 1,275,339$ 1,301,368$ 1,307,875$ 1,314,414$ 1,320,986$ 1,327,591$ 1,334,229$ Proshop Sales 81,460 90,000 100,000 100,000 100,000 100,000 100,000 100,000 Rents 17,592 27,347 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 10,124 11,080 9,460 9,460 9,460 9,460 9,460 9,460 Sale of Carts or Equipment 48,605 111,652 48,605 Transfer from General Fund - R&R 11,320 Transfer from DST Fund 138,375 110,000 FDOT Grant - Restaurant 50,000 PROJECTED REVENUE 1,505,347$ 1,403,766$ 1,550,828$ 1,447,335$ 1,565,526$ 1,509,051$ 1,467,051$ 1,473,689$ Personnel 347,580$ 362,632$ 391,022$ 396,180$ 401,493$ 406,965$ 412,601$ 418,407$ Operating Costs 820,195 780,561 779,048 779,048 779,048 779,048 779,048 779,048 Proshop Cost of Sales 59,803 51,000 70,000 70,000 70,000 70,000 70,000 70,000 Airport Rent 106,000 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Capital Lease Principal - Golf Carts 48,286 49,997 51,768 53,602 50,801 48,286 49,996 51,768 Capital Lease Interest - Golf Carts 8,105 6,394 4,623 2,789 890 8,105 6,394 4,623 Parking Lot Curbing 11,320 Cart Path Replacements 35,743 Restaurant Improvements 249,377 Repayment of General Fund Loans 25,000 25,000 25,000 25,000 25,000 Replace Irrigation Pump 10,892 Clubhouse Water Hookup 60,000 Renovate Golf Tees 50,000 Interest Payment to Building Fund *7,118 8,604 8,213 7,819 7,421 7,015 6,605 6,605 Principal Payment to Building Fund 24,626 29,764 30,154 30,547 30,947 31,352 31,762 31,762 TOTAL FY 18 1,718,153$ TOTAL FY 19 1,405,844$ TOTAL FY 20 1,550,828$ TOTAL FY 21 1,470,985$ TOTAL FY 22 1,471,600$ TOTAL FY 23 1,481,771$ TOTAL FY 24 1,487,406$ TOTAL FY 25 1,493,213$ BEGINNING UNRESTRICTED RESOURCES $ (411,060) $ (623,866) $ (625,944) $ (625,944) $ (649,594) $ (555,668) $ (528,388) $ (548,743) TOTAL REVENUES 1,505,347 1,403,766 1,550,828 1,447,335 1,565,526 1,509,051 1,467,051 1,473,689 TOTAL OPERATING FUND EXPENDITURES 1,718,153 1,405,844 1,550,828 1,470,985 1,471,600 1,481,771 1,487,406 1,493,213 ENDING UNRESTRICTED RESOURCES $ (623,866) $ (625,944) $ (625,944) $ (649,594) $ (555,668) $ (528,388) $ (548,743) $ (568,267) * Adjust Interest for FY 21-22 (after 5th year) to 1% below 20 year Treasury Bond. 235 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 OPERATING FUND: Fuel Sales Revenue (2.5% Increase)103,959$ 12,278$ -$ -$ -$ -$ -$ -$ Police Department Rents 391 - - - - - - - Pickle Ball Courts Rents - - 11,325 11,325 11,325 11,325 11,325 11,325 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 6,000 Other Rents 299,673 321,250 360,648 360,648 360,648 360,648 360,648 360,648 Other Revenue 73,287 124,343 85,710 85,710 85,710 85,710 85,710 85,710 PROJECTED REVENUE 583,310$ 569,871$ 569,683$ 569,683$ 569,683$ 569,683$ 569,683$ 569,683$ Personnel 141,253 153,577 73,409 75,611 77,880 80,216 82,622 85,101 Operating Costs 316,232 260,006 180,171 180,171 180,171 180,171 180,171 180,171 General Fund Management Fee 93,485 94,435 97,268 100,186 103,192 106,287 Fuel Purchases for Resale 82,689 8,946 AED for Terminal Building 1,696 Paint Terminal Building 24,000 Security Camera 3,963 Update Fuel Terminal 15,290 Fencing 1,521 Weather Reporting System 1,229 AWOS System 11,795 Tree Removal 1,800 Bush Hog Mowing Deck 17,500 Airport Drive East Street Lights 26,300 Repayment of General Fund Advance 25,000 40,000 25,000 - Repayment of DST Advances and Interest 24,500 30,500 30,500 30,500 36,500 36,500 38,500 38,500 TOTAL FY 18 589,674$ TOTAL FY 19 554,323$ TOTAL FY 20 446,365$ TOTAL FY 21 380,717$ TOTAL FY 22 391,819$ TOTAL FY 23 397,073$ TOTAL FY 24 404,485$ TOTAL FY 25 410,060$ BEGINNING RESOURCES $ (126,876) $ (133,240) $ (117,692) $ 5,626 $ 194,591 $ 372,456 $ 545,066 $ 710,263 TOTAL REVENUES 583,310 569,871 569,683 569,683 569,683 569,683 569,683 569,683 EXPENDITURES+DEBT+TRANSFERS 589,674 554,323 446,365 380,717 391,819 397,073 404,485 410,060 ENDING UNAPPROPRIATED RESOURCES $ (133,240) $ (117,692) $ 5,626 $ 194,591 $ 372,456 $ 545,066 $ 710,263 $ 869,887 AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 236 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 Operating Revenue 911,643 785,170$ 789,200$ 812,876$ 837,262$ 862,380$ 888,252$ 914,899$ Other Revenue 17,302 2,150 2,100 2,100 2,100 2,100 2,100 2,100 Principal on Golf Course Loan 24,626 29,764 30,154 30,547 30,947 31,352 31,762 31,762 Interest on Golf Course Loan 7,118 8,604 8,213 7,819 7,421 7,015 6,605 6,605 Investment Income 10,627 10,500 11,670 13,228 14,104 15,054 16,079 17,184 PROJECTED REVENUE 971,316 836,188$ 841,337$ 866,570$ 891,835$ 917,901$ 944,798$ 972,550$ Clear Village Software 13,633 Pickup Truck 18,107 22,573 Loan to Golf Course 236,366 Personnel 530,924 Operating Costs 114,414 TOTAL FY 18 899,811 Personnel 567,830 Operating Costs 108,467 TOTAL FY 19 689,930$ Personnel 663,901 Operating Costs 133,592 TOTAL FY 20 820,066$ Personnel 683,818$ Operating Costs 133,592 TOTAL FY 21 817,410$ Personnel 704,333 Operating Costs 133,592 TOTAL FY 22 837,925$ Personnel 725,463 Operating Costs 133,592 TOTAL FY 23 859,055$ Personnel 747,226 Operating Costs 133,592 TOTAL FY 24 880,818$ 769,643 133,592 903,235$ BEGINNING RESOURCES 279,432 $ 350,937 $ 497,195 $ 518,466 $ 567,626 $ 621,536 $ 680,383 $ 744,362 TOTAL REVENUES 971,316 836,188 841,337 866,570 891,835 917,901 944,798 972,550 EXPENDITURES+DEBT+TRANSFERS 899,811 689,930 820,066 817,410 837,925 859,055 880,818 903,235 ENDING UNRESTRICTED RESOURCES 350,937 $ 497,195 $ 518,466 $ 567,626 $ 621,536 $ 680,383 $ 744,362 $ 813,677 BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2020-2025 237 CITY OF SEBASTIAN, FLORIDA 2019/2020 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 expected life of 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 that has been 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. 238 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET Fund – A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations of that fund. Fund Balance – A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. GAAP-Generally Accepted Accounting 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 some 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. 239 CITY OF SEBASTIAN, FLORIDA 2019/2020 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. 240