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Home My WebLink About20-21 FY ANNUAL Budget CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020–2021 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank CITY COUNCIL Ed Dodd Mayor Jim Hill Bob McPartlan Vice-Mayor Council Member Frederic Jones Christopher Nunn Council Member Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2020–2021 CITY MANAGEMENT Jeanette Williams Paul Carlisle Manny Anon, Jr. City Clerk City Manager City Attorney DEPARTMENT HEADS Kenneth W. Killgore Daniel Acosta Scott Baker Administrative Services Director/CFO Police Chief Public Facilities Director Lisa Frazier Wayne Eseltine Kenneth Griffin Community Development Director Building Official City Engineer Brian Benton Greg Gardner Leisure Services Director Director of Golf Distinguished Budget Presentation Award GOVERNMENT FINANCE OFFICERS ASSOCIATION October 1, 2019 For the Fiscal Year Beginning PRESENTED TO City of Sebastian Executive Director Florida CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2021 ANNUAL BUDGET Table of Contents CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2021 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 Appropriations . . . . . . . . . . . . . . . . . . . . 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 Gneral Fund Summary . . . . . . . . . . . . . . . . . . . . . . . . . 44 General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . 45 General Fund Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Summary of Expendatures . . . . . . . . . . . . . . . . . . . . . . 49 General Fun Department Budgets . . . . . . . . . . . . . . . . 53 City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Administrative Services . . . . . . . . . . . . . . . . . . . . . . 67 Management Information Systems . . . . . . . . . . . . . 72 Police Department Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 77 Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Investigations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Code Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . 95 Public Facilities Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 99 Fleet Management . . . . . . . . . . . . . . . . . . . . . . . . . . 101 Facilities Maintenace . . . . . . . . . . . . . . . . . . . . . . . . 105 Cemetery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 Roads & Maintenance . . . . . . . . . . . . . . . . . . . . . . . 113 Liesure Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Community Development . . . . . . . . . . . . . . . . . . . . 122 Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . 127 Special Revenue Funds Special Revenue Funds Summary . . . . . . . . . . . . . 131 Local Option Gas Tax (LOGT) . . . . . . . . . . . . . . . . 132 Discretionary Sales Tax (DST) . . . . . . . . . . . . . . . . 134 Community Redevelopment Agency . . . . . . . . . . . 136 Parking In-Lieu-Of Fund . . . . . . . . . . . . . . . . . . . . 138 Stormwater Utility Fund . . . . . . . . . . . . . . . . . . . . . 140 Law Enforcement Forfeiture Fund . . . . . . . . . . . . . 145 Debt Service Funds Discretionary Sales Tax Surtax Revenue Bond . . . 149 Stormwater Utility Revenue Debt Service Fund . 150 Capital Project Funds Capital Projects Funds Introduction . . . . . . . . . . . 153 Capital Improvement Funds Sources And Uses . . 154 Capital Project Request And Justification . . . . . . . 156 Enterprise Funds Golf Course Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Administrative Division . . . . . . . . . . . . . . . . . . . . . 175 Greens Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Carts Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Airport Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 Administration Division . . . . . . . . . . . . . . . . . . . . . 187 Building Department . . . . . . . . . . . . . . . . . . . . . . . . 191 CAPITAL IMPROVEMENT PROGRAM Capital Improvement Summaries . . . . . . . . . . . . . . . . . 199 Capital Improvements By Funding Source . . . . . . . . . . 201 Capital Project Request And Justification . . . . . . . . . . . 207 Impacts Of Capital Outlays On Operating Cost . . . . . . 226 SCHEDULES Schedule One - Summary Of Millage Rates And Tax Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 Schedule Two - Long-Term Debt Service Detail . . . . . . 235 Schedule Three - Debt Service Payment Schedule . . . . 236 Schedule Four - Operating Lease Payment Schedule . . 237 Schedule Five - Selected Funds Projected Balances . . . . 238 Schedule Six - Glossary . . . . . . . . . . . . . . . . . . . . . . . . 249 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2020-2021 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 2020/21 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 2021-2026. 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 2020-2021 BUDGET MESSAGE CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank CML-1 October 1, 2020 The Honorable Mayor Ed Dodd and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2021 Budget Letter of Transmittal Dear Mayor Dodd and City Council Members: In compliance with provisions of the City Charter and Florida Statutes, we are pleased to submit the Fiscal Year 2020/21 Budget. Total appropriations for all City Funds are $28,785,247, as compared to the $33,888,627 that was approved before amendments last year. The decrease is primarily due to less being appropriated for capital projects. This year, we had a 7.18% overall increase in taxable values. 2.44% of the increase was due to additions to the tax roll that generated $101,911 in revenue, with 4.74% of the increase due to reassessments on properties that were on last year’s tax roll that generated $199,399. An increase in the millage from 2.9399 to 3.1514 provided another $300,917 from ad valorem taxes. Some additional revenue is anticipated from franchise fees, utility taxes and service charges but a substantial reduction in the Municipal Revenue Sharing revenues was the main issue. Total revenues anticipated for General Fund is $12,872,460, which is a $271,598 increase over the 2019/20 amended General Fund budget. In regard to personnel, the adopted budget reflects no across the board pay adjustments for the employees. When drafting the General Fund budget, it was apparent that pay adjustments could not be reasonably considered with the same millage at 2.9399 that was levied last year. There was also concern about potential legal actions and reduced revenue projections from the State that could have additional negative impacts. An increase to the millage to the rate of 3.1514 was recommended to address these issues and to also increase the revenue base to sustain any pay adjustments into future years. The 3.1514 was adopted on September 28th along with approval of the budget but negotiations with the two collective bargaining units had not been concluded by that time. Consequently, the revenues added by the 3.1514 were earmarked so they can be transferred to the appropriate accounts after agreement is reached on any pay adjustments. The only change in the number of budgeted positions was to add an administrative assistant to the Building Fund. The City Council appointed Citizen’s Budget Review Advisory Committee conducted several meetings to review an initial draft of the proposed budget and to determine their recommendations to the City Council. They were advised that Staff had been able to trim the budget request and limit spending so that the General Fund budget was balanced using the same millage of 2.9399 but that no pay adjustments were included. At their final meeting, a motion was adopted to recommend the increase to 3.1514. 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 additional park identification signage, plus improvements to parks and playgrounds. 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 2021-26 CIP be adopted. CML-2 AD VALOREM TAXES The table below is an example of the effect of the approved 3.1514 millage assuming a homesteaded 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 1.0322%: FY 2019-20 With 2.9399 Millage FY 2020-21 With 3.1514 Millage Taxable Value $ 200,000 $ 202,064 Homestead Exemption 50,000 50,000 Net Taxable Value $ 150,000 $ 152,064 Millage 2.9399 3.1514 Taxes for Year $441 $479 Tax Increase $38 The table below shows the effect of the approved 3.1514 millage assuming 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 2019-20 With 2.9399 Millage FY 2020-21 With 3.1514 Millage Taxable Value $200,000 $ 220,000 Millage 2.9399 3.1514 Taxes for Year $588 $693 Tax Increase $105 The table below summarizes the city-wide change in taxable values from last year: Amount Percent Change FY2020 Final Taxable Value $1,382,764,169 Revised Assessed Values 65,604,349 4.74% New Construction and Additions 33,685,698 2.44% FY2021 Certified Taxable Value $1,482,054,216 7.18% Ad Valorem tax revenue comprises 35.2% of FY 2021 General Fund budgeted revenues (excluding interfund transfers) and is General Fund’s largest single source of revenue. This percentage was declining in recent years, primarily due to usually being held at the rolled-back millage. With State revenue sharing being less due to businesses being impacted by the COVID-19 Corona Virus Pandemic, there was no good option but to increase the millage in FY 2021. This increase in ad valorem tax revenue resulted in an increase in its percentage of total revenues. Below is a table showing total revenues and the percentage that ad valorem taxes were to the total of all General Fund revenues: Fiscal Year Total Revenues Ad Valorem Taxes % of General Fund 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% 2021 12,956,086 4,563,724 35.2% CML-3 A concerted effort has been made over the years to provide quality municipal services to the citizens of Sebastian, while minimizing the tax burden. This 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 during that time. 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. Just as we believed we had somewhat recovered from those difficult years, we now have the impacts of the COVID-19 Corona Virus Pandemic to overcome. 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 2020-21 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 2020-2021 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 7.18% this year, which was a positive sign that we essentially recovered from the economic drop-off. However, those values were established as of December 31, 2019 and there is uncertainty on how the Pandemic will affect taxable values that will be established as of December 31, 2020. • Other Major Revenue Source – Another consequence of the Pandemic is that projections for state-shared revenues show a decline from previous years and revenues from utility companies are increasing very little from the previous year. These projections are still slightly less than projections offered by the State and the utility companies, 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 fund the Building Department’s operations. However, in recent years these revenues have been well above operating expenses and we have been able to set aside reserves to soften the impact of any future downturns. • Economic Signs – There is still a healthy level of activity in the housing market and with 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 5% in ad valorem taxable values and 3.5% 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 increases in cost. This budget strategy allows the City 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. With continuation of the Pandemic, we expect it may very well be necessary to continue this practice. • Personnel Expenditures – Personnel expenditures are a challenge in that approximately 78% of the total proposed General Fund budget for operations is allocated to personnel costs. Salaries and benefits are negotiated for the 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: •• We recognize that being competitive with the job market is important but with every year, this becomes more difficult to manage. Without the increase in ad valorem tax revenue from the millage increase this year, we would have been unable to offer any pay increases for the employees. Negotiations were not concluded by the time the budget needed to be approved, so a budget adjustment will be required when this is settled. •• Health care benefits continue to be a concern. This year the City was fortunate to have a 3.0% decrease in premiums 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 or essential services that the citizens now enjoy. CAPITAL IMPROVEMENT PROGRAM On September 28, 2020, the City Council approved the six-year capital improvement program for Fiscal Year 2021-26. Staff incorporated the first year of that plan into the FY 2020-21 Budget, including any necessary changes to operation and maintenance accounts needed for new equipment or facilities. The detailed project listing is located in the Capital Improvements Program section of this document, including forecast of how each item may impact operating expenditures. Local Option Gas Tax (LOGT) funds will continue to be applied to the payment on the Paving Improvement Bank Note, with the remainder focused on replacing road maintenance equipment and road improvements. $400,000 is programmed this year for road improvements, with additional allocations each following year in accord with the previously 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 and provide funding to upgrade the City’s computer and phone systems. Below is a synopsis of the other projects programmed from these funds: • FY 2021 allocations include $500,000 for street reconstruction on the roadways identified in the roadwork plan, which is expected to bring us up-to-date with the roadwork plan. • FY 2021-22 forecast $520,000 for the development of a Harrison Street Park Plaza, which will provide parking, event space and connections to the downtown area. • FY 2021-23 forecast $540,000 for the development of a North Central Avenue Event Plaza, which will provide parking, event space and connections the Main Street activity area. • FY 2022 allocations provide the 50% grant matching funds of $500,000 for the construction of a $1,000,000 Economic Development Hangar at the Airport. • FY 2022-24 allocations include another $3,500,000 for the construction of the new Public Works Garage Compound, bringing the total allocated thus far to $8,588,899 for this facility. • $500,000 is allocated each year to address major Canal Improvements. CML-5 In the Recreation Impact Fee Fund, $380,000 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. $60,000 is also allocated for additional park identification signage. We also plan for $20,000 each year to be equally divided among the four zones for unanticipated upgrades to facilities in each individual zone. 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; $40,000 a year to continue the Façade/Sign Improvement Program; and $48,500 a year to assist with funding of special events. 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 in past years. Purchases of equipment used in the stormwater system operation and maintenance activities are also scheduled over the next six years. $200,000 is programmed for FY 2021 to be matched against grant dollars for the development of a more meaningful Stormwater master plan. $600,000 is equally applied over the next six years for roadway swale and culvert work. $1,650,000 is planned over 2022-25 for improvement projects at Ocean Cove, Concha Dam, Tulip Road Crossing and Bayfront Road Crossing. 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 is one payment agreement in effect that will increase the available balance. In the Cemetery Trust Fund, funds are allocated for driveway resurfacing and grounds improvements. Funds will also be used to add columbarium niches. $85,000 is scheduled in 2021 to be paid to the General Fund to partially defray the cost of operations that are accounted for within the Public Facilities operating budget and this expected to increase to $90,000 for future years. In the Golf Course, the major improvements done over the past several years should continue to result in more activity. Should this be the case, the Golf Course can “unwind” the internally financed loans from the General Fund and Building Fund that made those improvements possible. 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 made a number of years ago is scheduled for payment in FY 2021. For the Building Fund, renovations will be made to the front service counter. This is in conjunction with an addition to the administrative staff that is considered necessary. CML-6 The Fiscal Year 2021-2026 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 extended 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: • Recently updated the Airport Master Plan and 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; • Adhere to the approved Coastal Resiliency Plan; • Continue efforts to obtain grants; Quality of Life: • Providing ample and 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 and 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: Actual Actual Actual Actual Actual Actual Actual Actual Estimated Budget Fiscal Year 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Fund Expenditures (in millions)$9.79 $9.75 $10.30 $11.23 $11.57 $13.41 $13.14 $13.27 $12.90 $13.10 Population (1)21,929 21,995 22,188 22,296 22,622 23,137 24,192 24,630 25,168 25,658 Percent Change from Prior Year -4.3%0.3%0.9%0.5%1.5%2.3%4.6%1.8%2.2%1.9% Expenditures Per Capita $446 $443 $464 $504 $511 $580 $543 $539 $513 $511 Percent Change from Prior Year -3.4%-0.7%4.7%8.5%1.5%13.3%-6.3%-0.8%-4.9%-0.4% (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 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 Actual $9,828,141 $13,267,741 74.08% 2020 Estimated $9,728,850 $12,898,591 75.43% 2021 Budget $9,867,955 $13,141,086 75.09% Comparison of General Fund Personnel Costs to Total Expenditures CHART II - 2 4 6 8 10 12 14 16 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021MillionsComparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures Fund Balance Expenditures 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 5.40 5.34 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 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. W ith expenditures resulting from Hurricane Matthew and Hurricane Irma 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 City 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% 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021PercentagePercentage 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, 2020 Estimates of Population, the City’s population is 25,658. This was a 1.02% increase over the prior year. Sebastian has an approximate "build-out" rate of 75%. The Sebastian Community Redevelopment Agency (CRA) experienced an increase in property values this year from $106,992,159 to $113,478,211. 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 working waterfront location. The City also provides support to several local festivals that provide direct economic benefit to the community. 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. With the welcomed allocation of a portion of Indian River County’s funding from the Federal Coronavirus Aid, Relief, and Economic Security (CARES Act), the City successfully managed a Small Business Grant Program to provide monetary help to those mandated to close or reduce services. Other businesses could also apply by proving they had suffered lost income of 25% or more. 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 eighteen 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 c ontinues working on a long-term planning, modeling, study, and coordination with the Metropolitan Planning Organization (MPO) of Indian River County regarding prospective future transportation 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 F Y 2021 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 challenges, 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 2020-21 for standardizing park signage and improving the parks and playgrounds. 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. With these improvements, there is an expectation that the Golf Course will continue to attract customers and be more self-supporting. SUMMARY The Proposed Fiscal Year 2020-21 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 Sebastian’s 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 2020-21 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 2019-20 budget document. This was the sixteenth 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. 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 citizens demand and enjoy over the years to come. Respectfully submitted, ______________________________ __________________________ Kenneth W. Killgore, Paul E. Carlisle, Administrative Services Director/CFO City Manager CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 BUDGET OVERVIEW 1 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 2 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 25,658 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 18.2% of the employment, followed by Retail Trade with 16.1% and Accommodation and Food Services with 10.6%. 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, 2020 unemployment rate was 7.0%, as compared to 7.7% for Florida. 28.3% of the County’s population holds a bachelor’s degree or higher, the area median age is 52.9 years and median household income is $58,228. 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 2020/2021 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 2020/2021 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 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% 2020 25,658 1.95% 21,000 22,000 23,000 24,000 25,000 26,000 PopulationYear City of Sebastian Population 2011 to 2020 Source: University of Florida, Bureau of Economic and Business Research 5 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET The Fiscal Year 2020/21 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 was able to address deferred maintenance issues, replacement of capital items and the effects of having limited staffing for such a long period. However, this year was an additional challenge due to the COVID-19 Corona Virus Pandemic and the severe impact it is having on several major revenue sources. 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 2020/21 is $28,785,372. 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 $11,753,178, as negotiations on wage increases were not settled before this budget was adopted. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $5,289,562. • 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 $5,595,429. • 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 $674,369. • Grants Budget: This includes payments to other individuals or organizations. $40,000 is appropriated to continue the signage upgrade grant program in the Community Redevelopment Area. • Transfers Budget: These are made between budgeted funds and total $4,123,985 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 $1,252,333. The percentages of each component of the total budget are presented in the graph below. Personal Services 40.8% Operating 18.4% Capital 19.4% Debt Service 2.7% Grants 0.1% Transfers 14.2% Reserves 4.4% FY 2020/21 Total Appropriations 6 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET TOTAL GENERAL SPECIAL DEBT CAPITAL ENTERPRISE ALL FUND REVENUE SERVICE IMPROVEMENT FUNDS FUNDS ESTIMATED REVENUES: Taxes: Ad Valorem 4,563,724$ -$ -$ -$ -$ 4,563,724$ Sales and Use Taxes - 4,291,025 - - - 4,291,025 Utility Service 3,122,777 - - - - 3,122,777 Licenses and Permits 149,200 - - - 862,450 1,011,650 Intergovernmental Revenue 2,534,751 443,884 - 1,344,301 - 4,322,936 Charges For Services 744,033 - - - 2,042,849 2,786,882 Fines and Forfeitures 50,900 1,000 - - - 51,900 Franchise Fees 1,462,101 - - - - 1,462,101 Stormwater Assessment - 2,039,714 - - - 2,039,714 Recreation Impact Fees - 150,000 - - - 150,000 Miscellaneous Revenue 328,600 217,892 1,000 - 42,724 590,216 TOTAL ESTIMATED REVENUES 12,956,086$ 7,143,515$ 1,000$ 1,344,301$ 2,948,023$ 24,392,925$ Transfers-In 185,000 - 400,961 3,499,658 38,366 4,123,985 Cash Balances Brought Forward - 268,337 - - - 268,337 TOTAL ESTIMATED REVENUES, BALANCES AND TRANSFERS 13,141,086$ 7,411,852$ 401,961$ 4,843,959$ 2,986,389$ 28,785,247$ EXPENDITURES/EXPENSES: General Government 4,206,125$ -$ -$ 649,595$ -$ 4,855,720$ Public Safety 6,298,518 - - 373,500 907,149 7,579,167 Physical Environment - 1,753,356 - 900,000 - 2,653,356 Transportation 1,239,456 262,910 - 2,776,864 383,195 4,662,425 Economic Environment - 300,217 - - - 300,217 Culture and Recreation 1,110,085 - - 144,000 1,429,715 2,683,800 Debt Service - 243,340 400,529 - 30,500 674,369 TOTAL EXPENDITURES/EXPENSES 12,854,184$ 2,559,823$ 400,529$ 4,843,959$ 2,750,559$ 23,409,054$ Transfers-Out - 3,900,619 - - 223,366 4,123,985 Reserves 286,902 951,410 1,432 - 12,589 1,252,333 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES 13,141,086$ 7,411,852$ 401,961$ 4,843,959$ 2,986,514$ 28,785,372$ FY 2020-21 BUDGET SUMMARY FOR ALL FUNDS 7 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET SUMMARY OF REVENUES Funding available to the city in FY 2020/21 from all sources is estimated at $28,785,247. As illustrated in the graph below, tax revenues make up approximately 41.6% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 15.0% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 9.7% of revenues, and are generated mainly by the enterprise activities of the city. Taxes41.6% Licenses and Permits 3.5%Intergovernment15.0% Charges For Services 9.7% Fines and Forfeitures0.2% Franchise Fees5.1% Stormwater Fees7.1% RecreationImpact Fee 0.5% Miscellaneous2.1% Transfers-In14.3%Cash Forward .9% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2020/21 The table presented below summarizes changes in FY 2020/21 revenues compared to the FY 2019/20 original budget. Taxes increased 5.4% due to an increase in the ad valorem tax millage. Licenses and Permits had an increase of 14.3% due to the currently higher level of permitting activity. Intergovernmental Revenue shows a decrease of 16.0% due to reductions in funds received under the State Revenue Sharing program. Charges for Services increased 9.5% due to adjustments to charges between Funds for administrative support and maintenance services. Franchise Fees is increased 4.3% based on current levels of collection. Based on actual collections, the Stormwater Assessment budget is being increased by 5.1%. Miscellaneous Revenue is decreased 32.9% due primarily to the anticipation of significantly lower investment returns. Recreation Impact Fee projections were increased by 6.3% to more closely match recent trends. Transfers-In were decreased 37.7% due to lower transfers from Special Revenue Funds to Capital Project Funds. Balances Forward decreased due to using less 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 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 (Decrease)Decrease Taxes 10,421,873 11,010,564 11,364,822$ 11,977,526$ 612,704$ 5.4% Licenses and Permits 790,900 936,400 884,700 1,011,650 126,950 14.3% Intergovernmental Revenue 5,909,988 6,707,490 5,145,354 4,322,936 (822,418) -16.0% Charges For Services 2,235,194 2,344,357 2,544,207 2,786,882 242,675 9.5% Fines and Forfeitures 56,000 51,500 40,800 51,900 11,100 27.2% Franchise Fees 1,333,454 1,394,340 1,401,716 1,462,101 60,385 4.3% Stormwater Assessment 998,000 1,995,000 1,940,000 2,039,714 99,714 5.1% Recreation Impact Fee 163,800 163,800 141,050 150,000 8,950 6.3% Miscellaneous Revenue 357,609 577,070 880,249 590,216 (290,033) -32.9% Total Operating revenues 22,266,818$ 25,180,521$ 24,342,898$ 24,392,925$ 50,027$ 0.2% Transfers-In 4,082,381 6,071,742 6,616,088 4,123,985 (2,492,103) -37.7% Balances Forward 499,230 481,117 2,287,774 268,337 (2,019,437) -88.3% Total Revenues 26,848,429$ 31,733,380$ 33,246,760$ 28,785,247$ (4,461,513)$ -13.4% 8 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020/21 the City has budgeted at 96% or $4,563,724 for current ad valorem tax collections. Ad valorem taxes, or property taxes, provide approximately 35.2% 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 some amount of recovery since then. The FY 2020/21 property value shows an increase from the previous year final levy due to additions to the tax roll and increases in taxable assessed values. A summary of the City’s millage rates and tax collections since 1998 is located in the schedule section of this document. $0 $1 $2 $3 $4 $5 MillionsCity of Sebastian, Florida Ad Valorem Revenues $0 $500 $1,000 $1,500 $2,000 MillionsCity of Sebastian, FloridaTaxable Property Values 9 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020/21, $1,912,016 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 23.8% of General Fund revenues. The graph below illustrates historical and projected collections in Utility Services Tax, which is consumption driven. $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 City of Sebastian, Florida Utility Services Tax Communication Service Tax The Communication Service Tax replaced the franchise fee for dealers of communications services (including, but not limited to, phone and cable TV services). The tax in the city is 5.22% of the sales price on all taxable sales of communication services provided within the municipality. The revenue estimated for the FY 2020/21 is $813,612. 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 2020/21, $3,581,025 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 2020/2021 ANNUAL BUDGET The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of such costs on ad valorem and other taxes. The graph below illustrates a steady increase in Optional One-Cent Sales Tax from FY 2007 but a decline for FY 2021 due to the COVID-19 Corona Virus Pandemic. $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 2020/21 the revenue is projected to be lower at $710,000 due to the COVID-19 Corona Virus Pandemic. 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 2020/21, $1,462,101 is budgeted as franchise fees revenues. 11 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 $2,000,000 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. 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 2021 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 2020/2021 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 2020/21, the revenue is estimated to be a net amount of $2,038,668. 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 2020/2021 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 these are all supported by the General Fund. The Exhibit S-1 on the following page compares the General Fund departmental expenditure budget for FY 2020/21 to the amended expenditure budget for FY 2019/20. The total decrease of .01% for the General Fund reflects a small decrease in personnel cost because negotiations on wage increases were not settled before this budget was adopted. There was also a decrease 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 decreased 5.30% due to decreases to travel and telephone accounts.  City Manager increased 3.23% to reclassify a position charged with additional responsibilities.  City Clerk decreased 7.83% due to needed to cover election costs.  City Attorney increased 15.06% to cover an entire year of working as a full-time employee.  Administrative Services went down .32% from savings in group health insurance premiums.  Management Information Services is 6.11% less because last year included paying a consultant.  Police Administration is down 27.10% because of positions transferred to the Detective Division and because last year included accrued leave payouts due with the Chief’s retirement and Deputy Chief’s taking of the DROP option.  Police Operations is up 1.99% mostly due to an increase in the budget for overtime.  Police Detectives increased 23.5% from the transfer of positions from Police Administration.  Police Dispatch is up just .01% as increases from some accounts were offset by reductions in others.  Code Enforcement is up by .91% with minor increases in training offset by other small reductions.  Roads and Maintenance increased 3.75% to fund more for engineering services and vehicle repairs.  Fleet Management is up .45% with adding a welder being offset by reductions to other accounts.  Facilities Maintenance is down 3.62% because last year included more equipment purchases.  Cemetery increased 22.12% from accrued leave payouts due with the Supervisor’s planned retirement and increased grounds maintenance cost resulting from adding the new cemetery area.  Leisure Services went down 6.76% from reductions in the amount of capital items budgeted.  Community Development is down 20.77% because last year included more for consulting fees.  Non-Departmental increased 22.34% due to funds earmarked to cover the possible costs of pending legal actions, as well as wage increases that had not been determined when this budget was adopted. 14 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Exhibit S-1 Appropriation Comparison by Department/Division General Fund FY 19/20 % Org FY 16/17 FY 17/18 FY 18/19 Amended FY 20/21 Increase Increase Code Description Budget Budget Budget Budget Budget (Decease)(Decrease) 010001 City Council 53,889$ 54,893$ 55,908$ 63,080$ 59,737$ (3,343)$ -5.30% 010005 City Manager 351,843 276,569 298,289 276,527 286,148 9,621 3.23% 010009 City Clerk 188,919 225,160 207,036 229,861 213,657 (16,204) -7.83% 010022 Audio Visual 121,939 134,138 - - - - n/a 010010 City Attorney 101,720 101,554 104,914 181,738 197,538 15,800 15.06% 010020 Administrative Services 487,476 652,296 693,455 695,567 693,359 (2,208) -0.32% 010021 Management Information Service 233,201 220,197 476,934 537,772 508,634 (29,138) -6.11% 010041 Police Administration 724,996 893,551 858,496 1,095,279 862,635 (232,644) -27.10% 010043 Police Operations 2,598,252 2,778,265 3,313,817 3,427,804 3,493,863 66,059 1.99% 010047 Police Detective Division 794,027 803,619 846,924 1,051,451 1,094,927 43,476 5.13% 010049 Police Dispatch Unit 581,361 597,355 646,273 653,693 653,778 85 0.01% 010045 Code Enforcement Division 166,499 173,549 183,672 191,648 193,315 1,667 0.91% 010051 Engineering 534,121 418,276 - - - - n/a 010052 Roads and Maintenance 591,718 615,953 965,960 991,997 1,028,229 36,232 3.75% 010053 Stormwater Utility 923,036 926,206 - - - - n/a 010054 Fleet Management 240,448 228,632 248,212 212,349 211,227 (1,122) -0.45% 010056 Facilities Maintenance 265,037 314,412 421,180 575,943 560,688 (15,255) -3.62% 010059 Cemetery 147,816 178,423 219,020 179,676 228,114 48,438 22.12% 010057 Leisure Services 925,284 926,176 1,248,340 1,194,420 1,110,085 (84,335) -6.76% 010080 Community Development 267,729 421,109 396,147 589,724 507,450 (82,274) -20.77% 010099 Non-Departmental 1,350,972 1,016,936 1,090,744 994,048 1,237,702 243,654 22.34% Total General Fund Expenditures 11,650,283$ 11,957,269$ 12,275,321$ 13,142,577$ 13,141,086$ (1,491)$ -0.01% Exhibit S-2 compares the General Fund expenditure by category budget for FY 2020/21 with the projected expenditures for FY 2019/20.  Salaries and benefits reflect an increase of 1.4% primarily because of vacancies that reduced budgeted expenditures during FY 2019/20.  Operating expenditures decreased 2.1% primarily because of extraordinary consulting work needed to update the Comprehensive Plan and to redevelop the City’s websites was expended in FY 2019/20.  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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 Increase Increase By Major Category Actual Actual Actual Projected Budget (Decease)(Decrease) Salaries and Benefits 8,175,533$ 9,111,377$ 9,828,141$ 9,728,850$ 9,867,955$ 139,105$ 1.4% Operating Expenditures 2,838,568 3,183,431 3,092,214 2,833,102 2,772,319 (60,783)$ -2.1% Capital Outlays 220,623 209,532 324,141 331,948 213,910 (118,038)$ -35.6% Transfers to Other Funds 2,173,590 636,029 23,244 4,691 - (4,691)$ -100.0% Total 13,408,315$ 13,140,369$ 13,267,740$ 12,898,591$ 12,854,184$ (44,407)$ -0.3% 15 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Exhibit S-3 compares the total expenditure budget by fund for FY 2020/21 to the projected expenditures for FY 2019/20. It shows expenditures only and does not include increases to reserves. Exhibit S-3 Total Budget Comparison by Fund FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 Actual Actual Actual Projected Budgeted % Expenditures/Expenditures/Expenditures/Expenditures/Expenditures/Increase Increase Fund Name:Expenses Expenses Expenses Expenses Expenses (Decease)(Decrease) General Fund (1)13,408,315$ 13,140,369$ 13,267,741$ 12,898,591$ 12,854,184$ (44,407)$ -0.3% Special Revenue Funds Local Option Gas Tax (2)1,041,154 392,564 747,454 510,633 1,006,250 495,617 97.1% Discretionary Sales Tax (3)3,313,096 2,563,711 1,610,546 7,565,351 2,935,619 (4,629,732) -61.2% Riverfront CRA (4)301,304 530,082 507,484 572,193 345,217 (226,976) -39.7% Parking In-Lieu-Of 58,495 - - - - - n/a Recreation Impact Fee (5)61,229 455,784 299,689 630,953 120,000 (510,953) -81.0% Stormwater Utility (6)1,273,480 1,351,422 1,537,182 1,761,615 2,053,356 291,741 16.6% Law Enforcement Forfeiture 15,999 - 21,491 6,062 - (6,062) n/a Debt Service Funds Stormwater Utility Notes 402,059 404,279 403,659 402,138 400,529 (1,609) -0.4% Capital Project Funds (7)3,417,882 5,360,107 7,751,243 7,724,733 4,843,959 (2,880,774) -37.3% Enterprise Funds Golf Course Fund (8)1,743,660 1,632,202 1,335,211 1,546,378 1,503,081 (43,297) -2.8% Airport Fund 459,366 365,940 523,518 547,772 563,570 15,798 2.9% Building Department (9)915,153 1,329,280 694,694 757,632 907,149 149,517 19.7% Total All Funds 26,411,192$ 27,525,740$ 28,699,912$ 34,924,051$ 27,532,914$ (7,391,137)$ -21.2% (1) General Fund shows a decrease in spending compared to last year’s projected expenditures, as wage increases that were not decided before this budget was adopted have not been budgeted. (2) Local Option Gas Tax spending will increase with more allocated to road resurfacing, sidewalk improvements and capital equipment purchases. (3) Discretionary Sales Tax spending declined because of substantial funding was allocated last year toward construction of a new public works facility. (4) Riverfront CRA decreased because it had substantial funding last year toward wayfinding signage and the sewer connection grant program. (5) Recreation Impact Fee decreased because of the funding last year for the new Pickle Ball Courts. (6) Stormwater Utility increased because of increased spending on capital projects and equipment, plus funding to complete a Stormwater Master Plan. (7) Capital Project Funds increased due to the large amounts allocated last year for the public works facility and for matching funds on Airport grants. (8) Golf Course Fund decreased because of capital projects that were funded last year. (9) Airport Fund increased because it is paying back General Fund for cash flow loans needed to pay contractors on reimbursable grant projects. (10) Building Department increased due to adding a position next year and because a vacant position budgeted last year is expected to also be filled. 16 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 9/30/2018 9/30/2019 9/30/2020 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2021 Prior Year General Fund (1)5,373,381 6,199,061 5,603,252 13,141,086 (12,854,184)5,890,154 -5.0% Special Revenue Funds Local Option Gas Tax (2)553,344 539,111 762,942 737,913 (1,006,250)494,605 -8.3% Discretionary Sales Tax (3)3,554,598 5,584,627 1,519,593 3,670,203 (2,935,619)2,254,177 -59.6% Riverfront CRA (4)443,814 394,104 262,363 490,215 (345,217)407,361 3.4% Parking In-Lieu-Of Fund (5)54,598 55,991 57,835 4,376 0 62,211 11.1% Recreation Impact Fee (6) 653,069 497,181 3,252 155,000 (120,000)38,252 -92.3% Stormwater Utility Fee Fund (7)350,464 889,713 1,241,099 2,084,558 (2,053,356)1,272,301 43.0% Law Enforcement Forfeiture Fund 44,122 37,056 32,877 1,250 0 34,127 -7.9% Debt Service Funds Stormwater Utility Revenue Bonds 173,843 178,562 181,838 401,961 (400,529)183,270 2.6% Capital Project Funds (8) General Capital Project 0 0 0 1,023,095 (1,023,095)0 n/a Capital Improvements 0 0 0 144,000 (144,000)0 n/a Transportation Improvements 0 0 0 1,277,600 (1,277,600)0 n/a Stormwater Improvements 0 0 0 900,000 (900,000)0 n/a Airport Improvements 0 0 0 1,499,264 (1,499,264)0 n/a Enterprise Funds Golf Course Revenue Fund (9)(623,866)(672,196)(672,196)1,503,081 (1,503,081)(672,196)0.0% Airport Fund (10)(133,240)(143,566)(38,046)563,570 (563,570)(38,046)73.5% Building Department (11) 350,937 573,806 742,141 919,738 (907,149)754,730 31.5% Total All Funds 10,795,064 14,133,450 9,696,950 28,516,910 (27,532,914)10,680,946 -24.4% 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 3.1514 millage, which was an increase from the 2.9399 levied last year. (2) Local Option Gas Tax Fund are being allocated to road resurfacing in accordance with the paving program plan. (3) Discretionary Sales Tax projected fund balance was decreased from spending on a new Public Works Compound. (4) The Riverfront CRA is accumulating some portion of projected fund balance for future major improvements. (5) The Parking In-Lieu-Of Fee has no planned expenditures and there are no outstanding agreements currently active. (6) Recreation Impact Fee fund balance has substantially decreased from capital projects, such as the Pickle Ball Courts. (7) Stormwater Utility Fee Fund revenues will be used for operational expenses and for additional capital improvements that are expected to be better defined after completion of the Stormwater Master Plan. (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 2021. (10) Airport Fund’s projected revenues are expected to exceed expenses in FY 2021. (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 2020/2021 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 2020/21, total personnel costs are approximately 66% 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 0 5 0 5 0 5 0 5 0 5 0 5 City Manager 3 0 2 0 2 0 2 0 2 0 2 0 City Clerk 2 1 2 1 2 1 2 1 2 1 2 1 City Attorney 0 0 0 0 0 0 0 0 1 0 1 0 Administrative Services 5 1 6 0 6 0 6 0 6 0 6 0 Mgmt Information Svcs 2 0 3 3 4 2 4 2 4 2 4 2 Audio Visual 1 3 0 0 0 0 0 0 0 0 0 0 Leisure Services 9 18 8 17 12 18 12 7 13 6 13 4 Community Development 3 0 5 0 4 0 5 0 5 0 5 0 Police Administration 7 1 8 1 7 2 7 2 7 2 7 1 Police Operations 28 0 29 1 34 0 32 0 32 0 32 0 Police Investigations 7 10 7 11 7 10 9 10 9 10 9 11 Police Dispatch 10 0 10 0 10 0 10 0 10 0 10 0 Code Enforcement 3 0 3 0 3 0 3 0 3 0 3 0 Engineering 3 0 0 0 0 0 0 0 0 0 0 0 Roads & Maintenance 9 0 8 0 10 0 10 0 10 0 10 0 Fleet Management 4 0 4 0 4 0 3 0 3 0 3 0 Facilities Maintenance 2 1 3 0 3 0 4 0 4 0 4 0 Cemetery 1 1 2 0 2 0 2 0 2 0 2 0 GENERAL FUND TOTALS 98 41 99 39 109 38 111 27 113 26 113 24 Stormwater Utility 8 0 13 1 14 1 13 1 13 1 13 1 Golf Course Administration 2 6 2 5 2 4 2 4 2 4 2 4 Golf Course Carts 0 16 0 14 0 14 0 10 0 10 0 10 Golf Course Total 2 22 2 19 2 18 2 14 2 14 2 14 Airport 3 0 3 0 2 0 1 1 1 1 1 1 Building Department 5 1 6 0 7 1 7 1 7 2 8 2 SUB-TOTALS 116.0 64.0 123.0 59.0 134.0 58.0 134.0 44.0 136.0 44.0 137.0 42.0 TOTAL POSITIONS FULL-TIME POSITIONS 158.00152.50 FY 2019/2020 Budget 178.0 156.00 Budget FY 2018/2019 192.0 Budget FY 2017/2018 Budget FY 2020/2021 179.0182.0 Amended Budget FY 2019/2020 180.0 158.00163.00 Budget FY 2016/2017 148.00 180.0 18 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET The FY 2020/21 budget reflects a total authorization of 158.0 full-time equivalent (FTE) positions to serve the 2020 estimated population of 25,658. This is a staffing ratio of 6.16 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 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 163.00 24,630 6.6179 FY 2020 158.00 25,168 6.2778 FY 2021 158.00 25,658 6.1579 5.86.06.26.46.66.8 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 9/30/20 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 2020/2021 ANNUAL BUDGET Debt Outstanding The following table lists the city’s debt obligations and commitments as of September 30, 2020. 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 9/30/2020 Rate Maturity Insurer Pledge Stormwater Utility Revenue Bank Notes 2014 $5,630,000 $782,000 2% to 4.2%2022 AAA/MBIA Stormwater Utility Fees Paving Improvements Promissory Notes 2012 $2,296,000 $591,000 1.94%2023 N/A Local Option Gas Tax Golf Cart 60 Month Lease Purchase 2017 $313,152 $104,403 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 2020-2021 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 28, 2020. 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 eli gible 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 a ggressive “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. Furthe r 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 bon d 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 numb er 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 wit h 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 2020/2021 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 2020/2021 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 2020/2021 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 2020/2021 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 2020/2021 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITY MANAGER PLANNING AND ZONING COMMUNITY DEVELOPMENT BOARDS & COMMISSIONS ADMINISTRATION CITIZENS OF SEBASTIAN CITY COUNCIL CITY ATTORNEY CITY CLERK INVESTIGATIONS OPERATIONS CONTRACTS & PROCUREMENT MANAGEMENT INFORMATION SYSTEMS AIRPORT FINANCE & ACCOUNTING HUMAN RESOURCES DISPATCH PROJECT ACCOUNTING ROADS PUBLIC FACILITIES FACILITIES MAINTENANCE CEMETERY CITY ENGINEER BUILDING CODE ENFORCEMENT GOLF COURSE LEISURE SERVICES PARK FACILITIES RECREATION PROGRAMS STORMWATER FLEET MANAGEMENT ADMINISTRATIVE SERVICES POLICE COMMUNITY REDEVELOPMENT AGENCY 37 CITY OF SEBASTIAN FISCAL YEAR 2020-2021 BUDGET CALENDAR DATE DAY EVENT 01/08/20 Wednesday City Council @6:00pm – Approve Budget Calendar and Budget Objectives 01/13/20 Monday Budget Review Advisory Board @6:00pm – Introductory Meeting and Review of 4th Quarter FY2019 Budget Report and Discussion of Budget Objectives 02/14/20 Friday Departments Receive Forms and Instructions for Capital Improvement Program 03/13/20 Friday Departments Submit Capital Improvement Program Request to Administrative Services 03/16/20 Monday Budget Review Advisory Board @ 6:00pm- Review 1st Quarter Budget Report 03/25/20 Wednesday City Council @6:00pm – Approve 1st Quarter Budget Report 04/20/20 Monday Departments Receive Forms and Instructions on Operating Budget Preparation 05/15/20 Friday Departments Submit Operating Budget Request to Administrative Services 05/27/20 Wednesday City Council @6:00pm – Approve 2nd Quarter Budget Report 05/29/20 Friday Estimate of Property Values Received from Property Appraiser 06/05/19 Friday Complete Review of Department Request and Balancing of CIP and Draft Budgets 06/10/20 Wednesday City Council and Budget Review Advisory Board Provided Recommended CIP and Operating Budget documents 06/22/20 Monday Parks and Recreation Board @ 6:00pm – Review of Recreation Impact Fee Uses in CIP 06/23/20 Tuesday DR-420 Certified Property Values Received from Property Appraiser 06/29/20 Monday Budget Review Advisory Board @6:00pm – Presentation of Draft CIP and Operating Budget and Review of 2nd Quarter Budget Report 07/13/20 Monday Budget Review Advisory Board @6:00pm – Discussion on Proposed Millage to be Recommended to City Council 07/20/20 Monday Budget Review Advisory Board @6:00pm – Continued Discussion on Proposed Millage to be Recommended to City Council, If Needed 07/22/20 Wednesday City Council @6:00pm – Receive Budget Review Advisory Board Recommendation and Approve Proposed Millage to be Submitted to Property Appraiser 07/23/20 Friday Send DR-420 Proposed Millage Form to Property Appraiser 07/30/20 Friday Planning and Zoning Board Provided the Draft CIP Summary 08/03/20 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) 08/06/20 Thursday Planning and Zoning Board @6:00pm – Approval of Capital Improvement Program 08/26/20 Wednesday City Council @6:00pm – Approve 3rd Quarter Budget Report and Presentation on CIP and Budget Recommendations 09/02/20 Wednesday First Public Hearing on County Budget 09/09/20 Monday Final Adoption of School Board Budget 09/14/20 Wednesday City Council @6:00pm – Special Meeting for First Public Hearing on Millage and Budget/Approval of Capital Improvement Program/Financial Policies 09/16/20 Wednesday Final Public Hearing on County Budget 09/26/20 Saturday Advertise the Tentative Millage and Proposed Budget 09/28/20 Wednesday CRA/City Council Meeting @6:00pm – Approve Community Redevelopment Agency Budget/Final Public Hearing on Millage and Budget 09/29/20 Thursday Send Resolution Adopting Final Millage to Property Appraiser 38 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020/2021 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 2020-2021 BUDGET DETAIL 41 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 42 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 GENERAL FUND 43 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The General Fund budget for Fiscal Year 2020-2021 is $13,141,086. The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. As shown in the graph below, the largest source of revenue within the General Fund is Ad Valorem Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. The majority of the Intergovernmental Revenues comes from state shared revenues, such as the Local Half-Cent Sales Tax and Municipal Revenue Sharing. Transfers-In from other funds represents 1.4% of revenues for the General Fund. Franchise Fees 11.1% Intergovernmental Revenue 19.3% Licenses and Permits 1.1% Ad Valorem Taxes 34.7% Utility ServiceTax 23.8% Miscellaneous Revenue 2.5% Transfers-In 1.4% Charges For Services 5.7% Fines and Forfeitures 0.4 % General Fund Revenues Source of Funds City services are provided mainly through the General Fund revenues. The graph presented below shows that 49.0% of total General Fund expenditures are allocated to public safety related activities. Other city services are included in general government, transportation and parks and recreation. GeneralGovernment 32.7% Public Safety49.0% Transportation9.7% Parks and Recreation 8.6% General Fund Expenditures Use of Funds 44 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET TABLE G-1 GENERAL FUND REVENUE Code: 001501 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Difference Taxes and franchise fees 7,785,255$ 7,911,624$ 8,167,747$ 8,371,186$ 8,389,383$ 9,148,602$ 759,219$ Licenses and permits 135,899 165,922 146,812 162,200 154,200 149,200 (5,000) Inter-governmental revenue 2,807,990 4,388,228 3,613,868 3,105,872 2,628,111 2,484,751 (143,360) Charges for service 312,760 391,054 548,100 698,866 640,887 744,033 103,146 Fines and forfeits 70,411 47,701 50,997 39,800 50,650 50,900 250 Interest earnings 55,587 89,567 131,534 172,270 61,500 61,500 - Rents and royalties 119,298 126,012 139,750 128,000 143,000 143,000 - Sales of assets 43,806 58,084 29,805 60,000 50,000 50,000 - Contributions/donations 25,420 45,270 28,996 21,719 16,050 8,000 (8,050) Other miscellaneous revenues 68,932 78,529 91,583 84,575 117,100 116,100 (1,000) Total revenues 11,425,359$ 13,301,990$ 12,949,191$ 12,844,488$ 12,250,881$ 12,956,086$ 705,205$ Interfund transfers 663,569 704,638 23,928 25,000 51,901 185,000 133,099 Total revenues and interfund transfers 12,088,928 14,006,628 12,973,119 12,869,488 12,302,782 13,141,086 838,304 Appropriated from Fund Balance 1,319,386 - 294,622 273,089 595,809 - (595,809) Total revenues and other sources 13,408,315$ 14,006,628$ 13,267,741$ 13,142,577$ 12,898,591$ 13,141,086$ 242,495$ Fiscal Year 2020-21 Adopted Budget Revenues - Major Current Level Changes from FY 2019-20 Projected Revenues: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Other miscellaneous revenues - A slight decline is expected. Interfund transfers - This will increase due to the Airport making a one-time transfer. The Fiscal Year 2020-2021 adopted budget for General Fund Revenue and Interfund Transfers is $13,141,086.This is $242,495 more than the projected actual General Fund Revenue and Other Sources for 2019-20 of $12,898,594. Taxes and franchise fees - Increase primarily due to additional ad valorem taxes from increasing the millage from 2.9399 to 3.1514. Licenses and permits - A slight decrease in business tax receipts is projected. Intergovernmental - A decline is projected in the amounts received from State Revenue Sharing. Charges for service - Charges are expected to return to past year levels, which were affected by the Pandemic. Fines and forfeits - A minor increase is projected. Interest earnings - A drop-off in interest rates was already experienced, so income is expected to be at this low level. Rents and royalties - No change in rental agreements are anticipated. Sales of assets - No change in these revenues are expected. Contributions/Donations - Anticipating a further decline in these revenues. 45 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL Code: 001501 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY20/21 Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 3,726,976 3,703,536 3,861,686 3,881,497 3,921,929 4,483,724 311001 Delinquent Ad Valorem Taxes 77,898 83,126 79,857 70,000 80,000 80,000 TOTAL AD VALOREM TAXES 3,804,874 3,786,661 3,941,543 3,951,497 4,001,929 4,563,724 FRANCHISE FEES 313100 Electric Franchise Fees 1,169,540 1,202,094 1,226,220 1,281,648 1,270,000 1,327,150 313700 Solid Waste Franchise Fees 84,201 95,060 96,595 98,488 108,540 113,424 313900 Other Franchise Fees - CNG 17,662 19,638 20,929 21,580 20,600 21,527 TOTAL FRANCHISE FEES 1,271,402 1,316,792 1,343,744 1,401,716 1,399,140 1,462,101 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,640,256 1,725,188 1,769,201 1,831,554 1,829,680 1,912,016 314300 Water Utility Service Tax 277,004 282,002 305,344 328,120 325,780 340,440 314400 Gas Utility Service Tax 12,070 12,857 13,898 13,280 13,692 14,308 314800 Propane Utility Service Tax 39,579 39,506 41,450 42,578 40,575 42,401 314950 CST Revenue Sharing 740,071 748,619 752,567 802,441 778,587 813,612 TOTAL UTILITY SERVICE TAXES 2,708,980 2,808,171 2,882,460 3,017,973 2,988,314 3,122,777 TOTAL TAXES & FRANCHISE FEES 7,785,255 7,911,624 8,167,747 8,371,186 8,389,383 9,148,602 LICENSES AND PERMITS 321000 Business Taxes 85,221 90,944 87,023 95,000 85,000 85,000 321100 Business Tax - Penalties/Transfers 2,309 2,187 1,269 2,000 1,000 1,500 322060 Driveway Permit Fees 24,500 33,600 32,200 27,000 30,000 27,000 322075 Reinspection Fees 0 35 105 0 100 100 322080 Right-of-Way Permits 500 750 2,000 500 1,000 500 322100 Land Clearing Permits 0 0 0 14,500 13,000 13,000 322700 Accessory Structure 0 0 300 0 0 0 322900 Other Permits & Fees 2,744 2,785 2,644 2,700 2,700 2,700 329100 Zoning Fees 5,241 19,591 12,176 8,000 12,000 10,000 329200 Site Plan Review Fees 7,300 5,250 4,500 5,000 3,400 3,400 329300 Plat Review Fees 4,200 6,825 1,500 4,000 2,000 2,000 329400 Plan Checking Fees 975 1,425 675 1,000 1,500 1,500 329450 Engineer Review Fees 250 0 0 0 0 0 329500 Alarm Permits 2,660 2,530 2,420 2,500 2,500 2,500 TOTAL LICENSES AND PERMITS 135,899 165,922 146,812 162,200 154,200 149,200 INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant-Public Safety 6,708 4,828 5,388 0 1,425 0 331204 Fed - JAG Grant 16,131 0 3,442 3,334 3,334 0 334901 FEMA - Federal Reimb 0 1,255,042 494,833 128,887 14,706 128,887 334902 FEMA - State Reimb 0 184,668 37,787 14,779 0 14,779 TOTAL FEDERAL GRANTS 22,839 1,444,538 541,451 147,000 19,465 143,666 46 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY20/21 Number Description Actual Actual Actual Budget Projected Budget STATE SHARED REVENUES 335120 Municipal Revenue Sharing 663,142 698,932 738,304 720,572 541,785 262,725 335122 8th Cent Motor Fuel Tax 208,091 215,375 219,918 243,516 150,280 76,933 335140 Mobile Home Licenses 13,349 15,151 14,670 15,808 15,125 15,125 335150 Alcohol Beverage Licenses 15,237 15,463 16,258 16,016 16,000 16,000 335180 Local Half-Cent Sales Tax 1,716,703 1,809,846 1,884,498 1,962,960 1,885,456 1,970,302 335200 Police Pension State Shared Revenue 168,628 188,923 198,770 0 0 0 TOTAL STATE SHARED REVENUES 2,785,151 2,943,689 3,072,418 2,958,872 2,608,646 2,341,085 TOTAL INTER-GOV'T REVENUE 2,807,990 4,388,228 3,613,868 3,105,872 2,628,111 2,484,751 CHARGES FOR SERVICES 341920 Cert. Copying, Record Search 2,588 2,957 2,918 3,000 4,500 4,500 341930 Election Fees 305 183 366 400 400 400 342100 PD Special Services Fees 27,958 25,965 25,117 26,000 26,000 26,000 342102 School Resource Officers 0 0 70,858 75,000 36,180 75,000 343805 Cemetery Fees 9,290 12,591 11,446 12,000 12,000 12,000 347550 Skate Facility Fees 2,376 1,636 1,493 0 51 0 347551 Pickleball Lighting Fees 0 0 0 0 2,000 347555 Tennis Facility Fees 18,327 18,579 21,630 22,000 12,574 22,000 347556 County Impact Fees Admin. Fees 10,415 12,689 12,483 12,000 12,000 12,000 347557 Community Center Rec Revenues 17,663 19,256 19,163 20,000 8,816 20,000 349140 RRD-Management Fees 13,202 87,740 90,372 99,076 99,076 89,725 349163 Stormwater-Management Fees 0 0 0 80,555 80,555 89,345 349410 Golf Course-Management Fees 96,000 93,000 88,350 97,185 97,185 106,065 349450 Airport-Management Fees 45,500 45,000 72,425 93,485 93,485 116,866 349455 Maintenance Service Fees-AP 3,850 2,931 6,794 4,000 4,000 4,000 349480 Building Dept Management Fees 65,000 43,000 45,150 49,665 49,665 54,632 349485 Maintenance Services Fees-Bldg Dept.286 1,528 534 500 400 500 349601 Cemetery-Management Fees 0 0 55,000 80,000 80,000 85,000 349620 Administrative Fees-Pension 0 24,000 24,000 24,000 24,000 24,000 TOTAL CHGS FOR SERVICE 312,760 391,054 548,100 698,866 640,887 744,033 FINES AND FORFEITS 351100 Court Fines 12,633 13,935 14,793 13,000 14,000 14,000 351115 Police Education-$2.00 Funds 1,044 1,143 1,558 1,100 1,200 1,200 351120 Drivers Education 71 0 0 0 0 0 351140 Parking Fines 845 855 470 500 250 500 354100 Code Enforcement Fines 55,631 31,407 34,135 25,000 35,000 35,000 359000 Other Fines/Forfeits 187 361 40 200 200 200 TOTAL FINES AND FORFEITS 70,411 47,701 50,997 39,800 50,650 50,900 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 37,199 61,013 96,267 126,000 45,000 45,000 361105 State Board Interest Earnings 14,495 27,653 33,665 45,000 15,000 15,000 361150 Other Interest 3,893 902 1,602 1,270 1,500 1,500 TOTAL INTEREST EARNINGS 55,587 89,567 131,534 172,270 61,500 61,500 47 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL - CONTINUED Code: 001501 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY20/21 Number Description Actual Actual Actual Budget Projected Budget RENT AND ROYALTIES 362100 Rents and Royalties 16,547 22,234 22,043 28,000 28,000 28,000 362150 Nontaxable Rent 102,752 103,778 117,707 100,000 115,000 115,000 TOTAL RENT AND ROYALTIES 119,298 126,012 139,750 128,000 143,000 143,000 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 40,106 48,215 23,672 55,000 45,000 45,000 365000 Sale of Surplus Material/Scrap 3,700 9,869 6,134 5,000 5,000 5,000 TOTAL SALES OF FIXED ASSETS 43,806 58,084 29,805 60,000 50,000 50,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 2,900 1,860 7,899 9,719 5,000 5,000 366150 75th Anniversary Revenues 1,390 1,600 300 1,500 450 500 366200 Contribution/Greer Trust 12,000 13,000 8,200 8,000 8,100 0 366602 Donations-PD Safety Classes 0 0 810 0 0 0 366603 Donations-COPE Unit 0 21,317 3,774 0 0 0 366604 Donations-Public Safety Employees 6,003 3,955 5,156 0 0 0 366605 Donations-General Empl Fund 627 938 357 0 0 0 366805 4th of July Donations 2,500 2,600 2,500 2,500 2,500 2,500 TOTAL CONTRIBUTIONS/DONATIONS 25,420 45,270 28,996 21,719 16,050 8,000 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Investments 4,242 0 23,669 0 6,000 0 369100 Motor Fuel Tax Rebate 14,181 15,406 17,246 15,000 15,500 15,500 369200 Insurance Proceeds 43,117 30,354 33,463 35,000 85,000 35,000 369400 Reimbursements 7,151 32,473 15,744 34,275 10,000 15,000 369900 Other Miscellaneous Revenues 92 186 1,392 200 500 50,500 369955 Vend Mach Sales-Gen Empl Fund 148 110 69 100 100 100 TOTAL OTHER MISCELLANEOUS REV.68,932 78,529 91,583 84,575 117,100 116,100 TOTAL MISCELLANEOUS REVENUE 313,043 397,461 421,667 466,564 387,650 378,600 TOTAL REVENUES 11,425,359 13,301,990 12,949,191 12,844,488 12,250,881 12,956,086 INTERFUND TRANSFERS 381163 Transfer from 163 STORMWATER 650,000 700,000 0 0 0 0 381360 Transfer from 363 STORMWATER 0 0 23,928 0 0 0 381410 Transfer from 410 GOLF 0 0 0 0 26,901 35,000 381450 Transfer from 450 AIRPORT 10,000 0 0 25,000 25,000 150,000 381601 Transfer from 601 CEMETERY 3,569 4,638 0 0 0 0 TOTAL INTERFUND TRANSFERS 663,569 704,638 23,928 25,000 51,901 185,000 TOTAL REVENUES AND TRANSFERS 12,088,928 14,006,628 12,973,119 12,869,488 12,302,782 13,141,086 OTHER FINANCING SOURCES 389991 Appropriated from Fund Balance 1,319,386 0 294,622 273,089 595,809 0 TOTAL OTHER SOURCES 1,319,386 0 294,622 273,089 595,809 0 TOTAL REV. AND OTHER SOURCES 13,408,315 14,006,628 13,267,741 13,142,577 12,898,591 13,141,086 48 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Increase Code Description Actual Actual Actual Budget Projected Budget Budget (Decrease) 010001 City Council 53,751$ 53,664$ 52,259$ 63,080$ 57,074$ 59,737$ (3,343)$ -5.3% 010005 City Manager 264,000 425,856 336,677 276,527 269,380 286,148 9,621 3.5% 010009 City Clerk 180,698 207,260 205,292 229,861 224,026 213,657 (16,204) -7.0% 010010 City Attorney 68,346 100,267 105,409 181,738 228,593 197,538 15,800 8.7% 010020 Administrative Services 571,115 651,177 672,001 695,567 688,739 693,359 (2,208) -0.3% 010021 Management Information Services 163,425 385,022 464,729 537,772 536,497 508,634 (29,138) -5.4% 010022 Audio Visual 105,534 0 0 0 0 0 - 0.0% 010041 Police Administration 1,004,482 1,075,874 1,052,404 1,095,279 1,026,850 862,635 (232,644) -21.2% 010043 Police Operations 2,598,763 3,045,451 3,412,730 3,427,804 3,419,694 3,493,863 66,059 1.9% 010047 Police Investigations 714,488 754,632 818,247 1,051,451 1,046,077 1,094,927 43,476 4.1% 010049 Police Dispatch 611,029 599,063 622,038 653,693 638,600 653,778 85 0.0% 010045 Code Enforcement Division 164,704 178,587 184,410 191,648 189,261 193,315 1,667 0.9% 010051 Engineering 597,616 0 0 0 0 0 - 0.0% 010052 Roads and Maintenance 455,432 808,444 887,151 991,997 975,715 1,028,229 36,232 3.7% 010053 Stormwater Utility 713,390 1,120,302 1,120,302 0 0 0 - - 010054 Fleet Management 213,861 218,860 232,278 212,349 200,118 211,227 (1,122) -0.5% 010056 Facilities Maintenance 427,285 489,500 398,280 575,943 590,599 560,688 (15,255) -2.6% 010059 Cemetery 166,376 186,139 178,033 179,676 178,582 228,114 48,438 27.0% 010057 Leisure Services 923,457 879,540 1,145,017 1,194,420 1,128,034 1,110,085 (84,335) -7.1% 010080 Community Development 214,587 395,776 366,205 589,724 554,681 507,450 (82,274) -14.0% 010099 Non-Departmental 3,195,976 1,564,956 1,014,277 994,048 946,071 950,800 (43,248) -4.4% Total General Fund Expenditures 13,408,315$ 13,140,369$ 13,267,741$ 13,142,577$ 12,898,591$ 12,854,184$ (288,393) -2.2% Total Revenues and Transfers 12,088,928 14,006,628 12,973,119 12,869,488 12,302,782 13,141,086 271,598 2.1% Change in Fund Balance (1,319,386)$ 866,259$ (294,622)$ (273,089)$ (595,808)$ 286,902 559,991$ SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION 49 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET TABLE G-4 2017 2018 2019 2020 2020 2021 Department Actual Actual Actual Budget Projected Budget CITY COUNCIL PERSONAL SERVICES 22,729$ 22,728$ 22,736$ 22,738$ 22,729$ 22,732$ OPERATING EXPENDITURES 31,022 30,936 29,523 40,342 34,345 37,005 CAPITAL OUTLAY - - - - - - TOTAL 53,751$ 53,664$ 52,259$ 63,080$ 57,074$ 59,737$ CITY MANAGER PERSONAL SERVICES 257,129$ 386,539$ 325,131$ 260,782$ 259,185$ 269,056$ OPERATING EXPENDITURES 6,870 39,317 11,546 15,745 10,195 17,092 CAPITAL OUTLAY - - - - - - TOTAL 264,000$ 425,856$ 336,677$ 276,527$ 269,380$ 286,148$ CITY CLERK PERSONAL SERVICES 150,152$ 159,304$ 170,673$ 175,111$ 172,752$ 181,367$ OPERATING EXPENDITURES 30,545 47,955 20,636 54,750 51,274 29,980 CAPITAL OUTLAY - - 13,983 - - 2,310 TOTAL 180,698$ 207,260$ 205,292$ 229,861$ 224,026$ 213,657$ CITY ATTORNEY PERSONAL SERVICES -$ -$ -$ 98,150$ 98,150$ 160,151$ OPERATING EXPENDITURES 68,346 100,267 105,409 83,588 130,443 37,387 CAPITAL OUTLAY - - - - - - TOTAL 68,346$ 100,267$ 105,409$ 181,738$ 228,593$ 197,538$ ADMINISTRATIVE SERVICES PERSONAL SERVICES 461,830$ 525,070$ 540,448$ 557,951$ 555,147$ 548,286$ OPERATING EXPENDITURES 105,234 126,108 131,553 137,616 133,592 145,073 CAPITAL OUTLAY 4,050 - - - - - TOTAL 571,115$ 651,177$ 672,001$ 695,567$ 688,739$ 693,359$ MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES 111,969$ 246,755$ 314,098$ 348,448$ 347,173$ 351,218$ OPERATING EXPENDITURES 51,456 138,267 126,311 188,412 188,412 157,416 CAPITAL OUTLAY - - 24,320 912 912 - TOTAL 163,425$ 385,022$ 464,729$ 537,772$ 536,497$ 508,634$ AUDIO VISUAL PERSONAL SERVICES 91,008$ -$ -$ -$ -$ -$ OPERATING EXPENDITURES 14,526 - - - - - CAPITAL OUTLAY - - - - - - TOTAL 105,534$ -$ -$ -$ -$ -$ COMMUNITY DEVELOPMENT PERSONAL SERVICES 180,910$ 357,598$ 318,631$ 424,545$ 398,283$ 424,825$ OPERATING EXPENDITURES 33,677 38,178 47,574 148,705 141,748 66,125 CAPITAL OUTLAY - - - 16,474 14,650 16,500 TOTAL 214,587$ 395,776$ 366,205$ 589,724$ 554,681$ 507,450$ GENERAL FUND OPERATING SUMMARY EXPENDITURE BY DEPARTMENT/DIVISION 50 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division – Continued 2017 2018 2019 2020 2020 2021 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES 883,814$ 919,624$ 919,091$ 919,839$ 866,516$ 726,981$ OPERATING EXPENDITURES 120,669 119,785 133,314 155,440 140,640 135,654 CAPITAL OUTLAY - 36,465 - 20,000 19,694 - TOTAL 1,004,482$ 1,075,874$ 1,052,404$ 1,095,279$ 1,026,850$ 862,635$ POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES 2,308,436$ 2,727,327$ 3,100,165$ 3,079,499$ 3,097,397$ 3,153,306$ OPERATING EXPENDITURES 270,954 294,835 290,787 301,989 279,597 310,557 CAPITAL OUTLAY 19,373 23,289 21,778 46,316 42,700 30,000 TOTAL 2,598,763$ 3,045,451$ 3,412,730$ 3,427,804$ 3,419,694$ 3,493,863$ POLICE DEPARTMENT - INVESTIGATIONS PERSONAL SERVICES 603,083$ 648,579$ 664,952$ 891,625$ 884,682$ 936,848$ OPERATING EXPENDITURES 106,217 106,054 115,848 131,773 134,286 147,479 CAPITAL OUTLAY 5,188 - 37,446 28,053 27,109 10,600 TOTAL 714,488$ 754,632$ 818,247$ 1,051,451$ 1,046,077$ 1,094,927$ POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES 600,680$ 590,500$ 611,731$ 642,853$ 626,537$ 639,942$ OPERATING EXPENDITURES 10,349 8,563 10,307 10,840 12,063 13,836 CAPITAL OUTLAY - - - - - - TOTAL 611,029$ 599,063$ 622,038$ 653,693$ 638,600$ 653,778$ CODE ENFORCEMENT PERSONAL SERVICES 149,566$ 159,672$ 165,801$ 171,610$ 171,480$ 172,607$ OPERATING EXPENDITURES 15,138 18,914 18,610 20,038 17,781 20,708 CAPITAL OUTLAY - - - - - - TOTAL 164,704$ 178,587$ 184,410$ 191,648$ 189,261$ 193,315$ ENGINEERING PERSONAL SERVICES 293,557$ -$ -$ -$ -$ -$ OPERATING EXPENDITURES 239,138 - - - - - CAPITAL OUTLAY 64,921 - - - - - TOTAL 597,616$ -$ -$ -$ -$ -$ 51 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division – Continued 2017 2018 2019 2020 2020 2021 Department Actual Actual Actual Budget Projected Budget PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES 379,293$ 462,678$ 505,970$ 600,329$ 583,990$ 610,678$ OPERATING EXPENDITURES 72,500 338,222 325,439 352,118 352,535 369,151 CAPITAL OUTLAY 3,639 7,544 55,743 39,550 39,190 48,400 TOTAL 455,432$ 808,444$ 887,151$ 991,997$ 975,715$ 1,028,229$ PUBLIC FACILITIES - STORMWATER UTILITY PERSONAL SERVICES 336,195$ 630,002$ 630,002$ -$ -$ -$ OPERATING EXPENDITURES 377,195 488,037 488,037 - - - CAPITAL OUTLAY - 2,263 2,263 - - - TOTAL 713,390$ 1,120,302$ 1,120,302$ -$ -$ -$ PUBLIC FACILITIES - FLEET MANAGEMENT PERSONAL SERVICES 184,297$ 194,428$ 194,159$ 186,004$ 180,673$ 185,787$ OPERATING EXPENDITURES 27,228 24,432 28,524 26,345 19,445 22,640 CAPITAL OUTLAY 2,335 - 9,595 - - 2,800 TOTAL 213,861$ 218,860$ 232,278$ 212,349$ 200,118$ 211,227$ PUBLIC FACILITIES - CEMETERY PERSONAL SERVICES 140,365$ 149,728$ 145,725$ 151,217$ 152,217$ 172,899$ OPERATING EXPENDITURES 26,011 27,920 32,308 28,459 26,365 35,215 CAPITAL OUTLAY - 8,491 - - - 20,000 TOTAL 166,376$ 186,139$ 178,033$ 179,676$ 178,582$ 228,114$ PUBLIC FACILITIES - FACILITIES MAINTENANCE PERSONAL SERVICES 92,872$ 133,131$ 160,659$ 279,543$ 279,543$ 284,664$ OPERATING EXPENDITURES 225,941 232,174 219,247 253,735 268,531 255,724 CAPITAL OUTLAY 108,473 124,195 18,374 42,665 42,525 20,300 TOTAL 427,285$ 489,500$ 398,280$ 575,943$ 590,599$ 560,688$ LEISURE SERVICES PERSONAL SERVICES 518,371$ 505,975$ 759,730$ 819,797$ 763,896$ 786,673$ OPERATING EXPENDITURES 394,206 369,197 244,648 229,455 218,970 260,412 CAPITAL OUTLAY 10,880 4,368 140,640 145,168 145,168 63,000 TOTAL 923,457$ 879,540$ 1,145,017$ 1,194,420$ 1,128,034$ 1,110,085$ NON-DEPARTMENTAL PERSONAL SERVICES 409,276$ 291,741$ 278,439$ 287,800$ 268,500$ 239,935$ OPERATING EXPENDITURES 611,345 634,268 712,594 701,557 672,880 710,865 CAPITAL OUTLAY 1,765 2,918 - - - - GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 2,173,590 636,029 23,244 4,691 4,691 - TOTAL 3,195,976$ 1,564,956$ 1,014,277$ 994,048$ 946,071$ 950,800$ TOTALS PERSONAL SERVICES 8,175,533$ 9,111,377$ 9,828,141$ 9,917,841$ 9,728,850$ 9,867,955$ OPERATING EXPENDITURES 2,838,568 3,183,431 3,092,214 2,880,907 2,833,102 2,772,319 CAPITAL OUTLAY 220,623 209,532 324,141 339,138 331,948 213,910 GRANTS AND AIDS - - - - - - INTERFUND TRANSFERS OUT 2,173,590 636,029 23,244 4,691 4,691 - TOTAL GENERAL FUND 13,408,315$ 13,140,369$ 13,267,741$ 13,142,577$ 12,898,591$ 12,854,184$ 52 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Considered and adopted recommendations for best management practices for vegetation maintenance and control at the City’s parks and recreation facilities.  Initiated studies on best management practices for vegetation control in canals and other waterways maintained by the City.  Approved the continuation of work on the engineering and design of a new Public Works Compound to be located on Airport property.  Approved the design and installation of uniform location signage at City facilities.  Conducted a fireworks display on Labor Day to make up for cancelling the scheduled fireworks for July 4th because of precautions taken to deal with the COVID-19 pandemic. FISCAL YEAR 2021 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on:  Completing studies on best management practices for vegetation control in canals and other waterways maintained by the City.  Considering the design-build proposal that will be received for the new Public Works Compound.  Continuing to protect the Indian River Lagoon.  Working in harmony and respecting others at meetings of the City Council.  Maintaining effective delivery of municipal services at a reasonable cost.  Maintaining courteous and timely customer service. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Number of Council Meetings Conducted 21 18 22 18 18 Number of CRA Meetings Conducted 8 8 4 5 5 Number of Board of Adjustment Meetings Conducted 2 3 2 3 2 Number of Ordinances Adopted 3 9 8 5 12 Number of Resolutions Adopted 35 34 31 35 35 Number of Board Appointments 16 13 15 15 30 53 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STAFFING 19/20 20/21 35.00%40.00% 10.00%10.00% 25.00%25.00% 30.00%25.00% 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 regular City Council and 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 22,729$ 22,728$ 22,736$ 22,738$ 22,729$ 22,732$ 3$ Operating Expenditures 31,022 30,936 29,523 40,342 34,345 37,005 2,660 Capital Outlay - - - - - - - Total 53,751$ 53,664$ 52,259$ 63,080$ 57,074$ 59,737$ 2,663$ Fiscal Year 2020-2021 Adopted Budget - Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference 3$ 2,660$ -$ 3. Capital Outlay - No change. The Fiscal Year 2020-2021 adopted budget for City Council is $59,737.This compares to the 2019-2020 projected expenditures of $ 57,074, an increase of $ 2,663, or 4.67%. 1. Personal Services - Slight increase due to projected workers compensation rate increase. 2. Operating Expenditures - Increase due primarily to additional training and travel. 54 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected PAY Amended Expenditures Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 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 37 40 Total Personal Services 22,729$ 22,732$ FULL TIME EQUIVALENTS CITY COUNCIL Code: 010001 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Legislative Salaries 19,800 19,800 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,892 2,892 2,892 2,892 2,892 2,892 512400 Worker's Comp Insurance 38 36 44 46 37 40 TOTAL PERSONAL SERVICES 22,729 22,728 22,736 22,738 22,729 22,732 OPERATING EXPENDITURES 534000 Travel & Per Diem 24,217 24,825 23,347 31,800 26,100 27,750 534105 Cellular Telephone 1,293 1,667 1,873 1,884 1,115 1,140 534110 Internet Access 1,064 575 433 433 1,170 1,300 534800 Promotional Activities 190 171 572 700 575 500 535200 Departmental Supplies 467 517 326 930 820 865 535210 Computer Supplies 565 28 22 650 620 1,000 535410 Dues and Memberships 0 200 200 200 200 200 535420 Books and Publications 0 24 0 95 95 50 535450 Training and Education 3,225 2,930 2,750 3,650 3,650 4,200 TOTAL OPERATING EXPENDITURES 31,022 30,936 29,523 40,342 34,345 37,005 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 53,751 53,664 52,259 63,080 57,074 59,737 55 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Updated and redesigned the City’s Website to make navigation through the site more efficient, secure, and maintain ADA compliance.  Facilitated Pickle Ball construction.  Assisted in the City’s 100K Award of the Indian River Lagoon National Estuary Program Grant.  Assisted in the City’s 30K Award of the FAA CARES Act Grant.  Assisted in the City’s 69K Award of the FAA Airport Improvement Grant.  Assisted in the City’s 297K Award of the St. John’s River Water Management Cost Share Plan Grant.  Assisted in the City’s 800K Award of the FDOT Sewer Infrastructure Grant. FISCAL YEAR 2021 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations  Complete a comprehensive Stormwater Master Plan.  Complete the City’s overall Strategic Plan. Quality Service to Citizens  Provide a prompt response to citizen complaints and/or requests and provide help where appropriate.  Continue to be transparent and maintain residents informed about City services, projects, and the community overall.  Working on design and value engineering for the construction of the Public Works Compound. 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 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Per Capita Level of Service Cost $580 $543 $539 $512 $512 Per Capita Number of Full-time Employees 5.01 5.08 5.44 5.36 5.34 General Fund Unrestricted Funds vs. Expenditures 33.61%40.89%46.72%43.44%42.97% CITY MANAGER PROGRAM BUDGET DESCRIPTION 19/20 20/21 40.00%40.00% 20.00%20.00% 20.00%20.00% 20.00%20.00% 100.00%100.00% Intergovernmental Affairs -Represent City in intergovernmental matters.Serve as City representative on task forces,committees and planning groups.Administer inter-local agreements.Monitor and report State and Federal legislation affecting the City. Purchasing and Contract Administration -Provide City Departments/Divisions assistance in purchasing policy compliance.Assist with solicitations for professional services in accordance with applicable policies and legal restrictions. STAFFING NATURE OF ACTIVITY Management and Supervision of City Programs and Projects -Plan,organize,direct,coordinate,and report on City Projects. Improve and expand efforts for quality public services. Preparation of City Council Agenda -Provide City Council members with recommendations on issues requiring legislative actions and implementation of their decisions.Initiate and review all matters requiring City Council actions. CITY MANAGER BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 257,129$ 386,539$ 325,131$ 260,782$ 259,185$ 269,056$ 9,871$ Operating Expenditures 6,870 39,317 11,546 15,745 10,195 17,092 6,897 Capital Outlay - - - - - - - Total 264,000$ 425,856$ 336,677$ 276,527$ 269,380$ 286,148$ 16,768$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 9,871$ 6,897$ -$ The Fiscal Year 2020-2021 adopted budget for City Manager is $286,148.This compares to the 2019-2020 projected expenditures of $ 269,380, an increase of $ 16,768 or 6.22%. 1. Personal Services - Increase due to position reclassification. 2. Operating Expenses - Increase due primarily to additional membership, training, and travel costs. 3. Capital Outlay - No change. 57 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY MANAGER Projected PAY Amended Expenditures Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 City Manager 1.00 1.00 1.00 1.00 144,779$ 144,750$ City Office Manager/Public Info Officer 43,927 / 79,069 1.00 1.00 1.00 1.00 51,763 60,000 2.00 2.00 2.00 2.00 TOTAL SALARIES 196,542$ 204,750$ FICA Taxes 14,268 15,663 Deferred Compensation 17,671 18,428 Group Health Insurance Premium 30,313 29,815 Employee Assistance Program 32 32 Worker's Comp Insurance 359 368 Total Personal Services 259,185$ 269,056$ FULL TIME EQUIVALENTS CITY MANAGER Code: 010005 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 200,485 307,974 255,626 196,450 196,542 204,750 512100 FICA Taxes 15,223 22,061 19,393 15,013 14,268 15,663 512225 Deferred Compensation 18,397 27,710 22,957 17,663 17,671 18,428 512301 Group Health Insurance Premium 13,371 28,409 26,635 31,173 30,313 29,815 512305 Dependant Health Ins Premium 9,215 0 0 0 0 0 512309 Employee Assistance Program 48 0 33 32 32 32 512400 Worker's Comp Insurance 390 386 488 451 359 368 TOTAL PERSONAL SERVICES 257,129 386,539 325,131 260,782 259,185 269,056 OPERATING EXPENDITURES 533400 Other Contractual Services 0 30,791 0 0 0 0 534000 Travel and Per Diem 0 1,180 1,705 3,600 2,300 4,250 534105 Cellular Phone 709 610 635 640 555 540 534120 Postage 19 39 5 50 5 50 534420 Equipment Leases 1,562 1,535 1,521 790 1,075 612 534620 R & M - Vehicles 237 216 268 500 200 500 534630 R & M - Office Equipment 580 721 652 340 320 240 534800 Promotional Activities 1,467 2,027 1,216 1,500 1,200 2,000 535200 Departmental Supplies 366 562 871 500 300 550 535210 Computer Supplies 8 0 0 50 40 50 535260 Gas and Oil 1,192 1,082 2,171 2,100 1,700 2,100 535410 Dues and Memberships 681 555 1,654 4,500 1,500 4,600 535450 Training and Education 50 0 849 1,175 1,000 1,600 TOTAL OPERATING EXPENDITURES 6,870 39,317 11,546 15,745 10,195 17,092 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 264,000 425,856 336,677 276,527 269,380 286,148 58 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Learned to operate large plans scanner to archive plans/surveys/maps  Held election process for three Council seats  Learned many facets of municipal recall process  Held recall election for three Council Members  Canvassed recall election  Learned new technology to work from home due to Covid-19  Practiced workplace safety measures to prevent the spread of Covid-19 FISCAL YEAR 2021 GOALS AND OBJECTIVES Direct Overall Municipal Service Delivery with specific focus on:  Planning to design/build storage rack for surveys/maps  Administer election process for two Council seats  Set up files for Unit 5 of the Sebastian Municipal Cemetery  Continue to provide quality customer service and promptly address public records requests  Promote staff training and development  Continue to ensure compliance of record retention with the City’s departments 59 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 Records Scanned 20 c.f.49 c.f.39 50 c.f.50 Records Destroyed 412 c.f.563 c.f.538 450 c.f.400 Council Meeting Packets/Minutes 21 18 22 18 20 Cemetery Lots/Niches Sold 32 58 80 60 60 Election - Candidates Qualified 4 3 3 5 6 Legal/Display Ads Published 13 17 11 18 20 Code Supplements Distributed 0 1 2 5 5 Board Appointments Administered 16 13 19 18 30 Instruments Recorded 8 2 3 8 5 Public Records Requests 136 144 157 150 200 Other Committee Meeting Minutes Recorded 11 16 11 18 18 CITY CLERK PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 20.00%15.00% 10.00%25.00% 20.00%15.00% 20.00%20.00% 10.00%10.00% 10.00%5.00% 10.00%10.00% 100.00%100.00% Cemetery -Coordinate with Cemetery Sexton on sale of cemetery lots,maintain cemetery records/database. Respond to customer concerns and complaints. Services for City Council -Prepare Council agendas,advertise hearings,post notices,take minutes of Council meetings,administer follow-up of City Council action items,prepare correspondence,prepare City Council budget,make Council travel arrangements,research services,attest &seal all documents executed by Mayor and City Manager,schedule invocations,prepare proclamations,resolutions,certificates of appreciation,prepare for and conduct Council orientation w/CM and CA,coordinate w/MIS for broadcast of Council,CRA,Board of Adjustment meetings. Records Management -Scan all permanent and long term records for staff and public into Laserfiche, administer public records requests,coordinate paper recycling and records destruction with recycling contractor in accordance with State law,maintain,update and distribute adopted Records Management Procedures Manual, coordinate with Records Liaisons Committee,maintain all original City documents,i.e.ordinances,resolutions, agreements,deeds,terminated personnel files,conduct records research for staff as requested.Conduct staff training in records management. Scans and distributes agenda packets for all City boards and Council. Services for Citizens -Receive and respond to general City website e-mail link,respond to public records requests and inquiries,provide computer for public research,post legal notices,and make imaged records available on City website via Laserfiche Weblink. City Election -The City Clerk is the City Elections Official and Chairperson of the City Canvassing Board, qualifies candidates for office and political committees,coordinates with Supervisor of Elections and State of Florida in administration of annual general elections, prepares resolutions and forms, swears in elected officials. General Administration -Prepare,post,and distribute monthly calendar,prepare annual budget for department,attend staff meetings,codify ordinances,record final plats and easements,record vacations of easement,keep log of all City vehicles,attest and seal City documents,provide notary services for City documents, respond to Cityseb emails. Services for Boards/Committees -Board liaison,advertise vacancies,administer financial disclosure forms, update Commission on Ethics website annually,record and provide services to Board of Adjustment and CRA. Maintain and update Board Handbook, and conduct board member orientation and prepare outgoing certificates. 60 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 150,152$ 159,304$ 170,673$ 175,111$ 172,752$ 181,367$ 8,615$ Operating Expenses 30,545 47,955 20,636 54,750 51,274 29,980 (21,294) Capital Outlay - - 13,983 - - 2,310 2,310 Total 180,698$ 207,260$ 205,292$ 229,861$ 224,026$ 213,657$ (10,369)$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference 8,615$ (21,294)$ 2,310$ The Fiscal Year 2020-2021 adopted budget for City Clerk is $213,657.This compares to the 2019-2020 projected expenditures of $224,026,a decrease of $ 10,369, or -4.63%. 1. Personal Services - Increase due to longevity and a position reclassification. 2. Operating Expenses - Decrease due to lower election year costs. 3. Capital Outlay - Increase due to request for new blueprint and survey storage system. CITY CLERK Projected PAY Amended Expenditures Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 City Clerk 1.00 1.00 1.00 1.00 86,751$ 88,000$ Records Specialist 30,821 / 55,478 1.00 1.00 1.00 1.00 37,531 42,750 Clerical Assistant (P/T)$ 12.00/hr 0.50 0.50 0.50 0.50 8,640 9,500 2.50 2.50 2.50 2.50 TOTAL SALARIES 132,922$ 140,250$ Overtime - 200 FICA Taxes 9,900 10,744 Deferred Compensation 11,177 11,786 Group Health Insurance Premium 18,476 18,103 Employee Assistance Program 32 32 Worker's Comp Insurance 245 252 Total Personal Services 172,752$ 181,367$ PERSONAL SERVICES SCHEDULE FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Blueprint/Survey Storage 2,310$ -$ -$ -$ -$ 2,310$ 2,310$ -$ -$ -$ -$ 2,310$ CITY CLERK DEPARTMENT - TO BE FUNDED BY GENERAL FUND 61 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CITY CLERK Code: 010009 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Salaries 109,944 115,416 131,615 134,300 132,922 140,250 511300 Temporary Salaries 4,943 6,858 0 0 0 0 511400 Overtime 0 0 0 200 0 200 512100 FICA Taxes 8,551 9,330 9,806 10,247 9,900 10,744 512225 Deferred Compensation 9,895 10,560 11,042 11,043 11,177 11,786 512301 Group Health Insurance Premium 13,372 16,912 17,893 18,981 18,476 18,103 512305 Dependant Health Ins Premium 3,178 0 0 0 0 0 512309 Employee Assistance Program 48 0 32 32 32 32 512400 Worker's Comp Insurance 221 229 286 308 245 252 TOTAL PERSONAL SERVICES 150,152 159,304 170,673 175,111 172,752 181,367 533400 Other Contractual Services 1,796 1,986 2,098 3,000 2,080 3,050 533490 Codification Services 2,008 2,899 2,825 4,500 3,320 3,000 534000 Travel and Per Diem 681 145 691 900 100 780 534105 Cellular Phone 0 0 0 0 320 480 534120 Postage 365 475 364 450 450 600 534420 Equipment Leases 679 668 661 700 1,275 1,440 534630 R & M - Office Equipment 11,800 1,092 962 1,050 1,125 1,860 534910 Clerk of Court Filing Fees 268 162 231 300 155 300 534920 Legal Ads 2,084 1,616 1,840 2,000 1,250 4,500 534990 Election Costs 9,488 37,940 9,806 40,114 40,114 12,000 535200 Departmental Supplies 374 284 322 300 215 650 535210 Computer Supplies 21 148 0 300 310 300 535410 Dues and Memberships 538 440 545 450 460 570 535450 Training and Education 444 100 290 686 100 450 TOTAL OPERATING EXPENDITURES 30,545 47,955 20,636 54,750 51,274 29,980 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 13,983 0 0 2,310 TOTAL CAPITAL OUTLAY 0 0 13,983 0 0 2,310 TOTAL CITY CLERK 180,698 207,260 205,292 229,861 224,026 213,657 62 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 the 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 2020 ACCOMPLISHMENTS  Attended City Council, Planning and Zoning, Code Enforcement, 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.  Maintained a professional network with local government attorneys from Indian River 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 2021 GOALS AND OBJECTIVES  Attend City Council, Planning and Zoning, Code Enforcement 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 the police legal advisor to the City of Sebastian Police Department.  Continue to evaluate and improve the adjudication process for Code Enforcement violations, including lien services and collection of valid liens.  Continue to maintain a professional network with local government attorneys from Indian River County and other municipalities in the County.  Continue to give advice and assist in reviewing and updating procurement documents and procedures.  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. 63 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Number of Resolutions 35 35 35 35 35 Number of Ordinances 3 5 5 5 5 Number of Meetings 42 42 42 26 60 CITY ATTORNEY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 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 review ordinances,resolutions,contracts,property instruments and other legal documents on behalf of the City. City Legal Advisor -Provide legal counsel to and attends meetings with City Manager,department directors and key personnel on a day-to-day basis. Provide legal opinions to City Council and Manager as requested. Legal Representative -Represent City in litigation and administrative proceedings as required.Act as General Counsel to the City in the supervision of outside counsel. CITY ATTORNEY BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services -$ -$ -$ 98,150$ 98,150$ 160,151$ 62,001$ Operating Expenses 68,346 100,267 105,409 83,588 130,443 37,387 (93,056) Capital Outlay - - - - - - - Total 68,346$ 100,267$ 105,409$ 181,738$ 228,593$ 197,538$ (31,055)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 62,001$ (93,056)$ -$ The Fiscal Year 2020-21 adopted budget for the City Attorney is $ 197,538. This compares to the 2019-20 projected expenditures of $ 228,593, a decrease of $ 31,055, or -14.0%. 1. Personal Services - Increase due to having a full time attorney with benefits for the entire year. 2. Operating Expenses - Decrease due to having a full time attorney and not a contract employee. 3. Capital Outlay - No change. 64 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CITY ATTORNEY Projected PAY Amended Expenditures Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 City Attorney 0.00 0.00 1.00 1.00 74,769$ 120,000$ 0.00 0.00 1.00 1.00 TOTAL SALARIES 74,769$ 120,000$ Overtime - - FICA Taxes 5,720 9,180 Deferred Compensation 6,646 10,800 Group Health Insurance Premium 11,006 19,975 Employee Assistance Program 9 16 Worker's Comp Insurance 0 180 Total Personal Services 98,150$ 160,151$ PERSONAL SERVICES SCHEDULE FULL TIME EQUIVALENTS 65 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Salaries 0 0 0 74,769 74,769 120,000 511400 Overtime 0 0 0 0 0 0 512100 FICA Taxes 0 0 0 5,720 5,720 9,180 512225 Deferred Compensation 0 0 0 6,646 6,646 10,800 512301 Group Health Insurance Premium 0 0 0 11,006 11,006 19,975 512309 Employee Assistance Program 0 0 0 9 9 16 512400 Worker's Comp Insurance 0 0 0 0 0 180 TOTAL PERSONAL SERVICES 0 0 0 98,150 98,150 160,151 OPERATING EXPENDITURES 533400 Other Contractual Services 66,545 99,470 104,310 82,897 120,820 26,300 534000 Travel and Per Diem 0 0 0 0 0 500 534105 Cellular Phone 0 285 438 441 500 540 534110 Internet Services 209 415 0 0 0 0 534115 On-Line Services 920 0 0 0 6,012 6,012 534120 Postage 0 0 38 25 10 50 534130 Express Mail 0 0 0 0 20 30 534420 Equipment Leases 0 0 0 0 45 667 534630 R & M - Office Equipment 0 0 0 0 36 288 535200 Departmental Supplies 0 72 622 225 650 650 535230 Small Tools and Equipment 0 24 0 0 0 0 535410 Dues and Memberships 150 0 0 0 650 650 535420 Books and Publications 522 0 0 0 500 500 535450 Training and Education 0 0 0 0 1,200 1,200 TOTAL OPERATING EXPENDITURES 68,346 100,267 105,409 83,588 130,443 37,387 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY ATTORNEY 68,346 100,267 105,409 181,738 228,593 197,538 66 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 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 2020 ACCOMPLISHMENTS  Twenty-first time awardee of the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and fifteenth time awardee of the Government Finance Officers Association Distinguished Budget Presentation Award.  Maintained American Express corporate card and Bank of America purchasing card programs.  Served as risk manager regarding property and liability insurance policies and claims.  Provided administrative support to the Police Officers Pension Plan.  Handled grant accounting and financial reporting requirements in coordination with other departments expected to adhere to requirements for narrative reports on progress.  Recruited, interviewed, and hired new employees and replacements for vacant positions.  Improved internal processes to operate more efficiently.  Implemented policies and safety procedures to reopen City facilities following the closures due to stay-at-home orders.  Managed COVID-19 Small Business Grant Program and disbursed $ 384,000 in grants to businesses in the City that were mandated to reduce or eliminate services during the pandemic. FISCAL YEAR 2021 GOALS AND OBJECTIVES  Generate cost savings 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 health work place, reflecting the commitment to fairness and equality.  Continue to provide responsive service to all customers, citizens, vendors, and employees.  Submit 2019-2020 Comprehensive Annual Financial Report for Excellence for Financial Reporting Award and 2020-2021 Annual Budget document for the Distinguished Budget Presentation Award to the 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. 67 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 Total Full and Part-time Positions 180 182 179 178 179 Terminations/Resignations/Retirements 29 34 18 20 20 HR hours to process new employee 3 2 2 2 2 Applications processed 300 93 148 200 150 New Hires 37 31 17 31 20 Background Checks conducted - non-sworn 40 21 20 25 25 Reported Workers Compensation Claims 18 15 9 15 10 Time frame to hire new employee - non-sworn 21 days 14 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 $24.68 $26.92 $27.28 $27.37 $28.10 Journal Entries Processed 1,028 1,047 881 1,000 950 Accounts Payable Invoices Processed 4,191 3,880 3,450 3,700 3,200 Accounts Payable Checks Processed 2,232 2,210 2,043 2,200 2,100 Purchase Orders Processed 289 355 293 350 400 Payroll Checks Processed 4,008 4,360 4,479 4,600 4,600 Purchasing/Corporate Card Transactions Processed 1,718 2,297 2,599 2,600 2,700 Purchasing Card Users 40 39 40 41 41 Garage Sale Permits Issued 799 826 745 900 800 Number of Fixed Assets Records 2,302 2,588 2,604 2,800 2,700 Comprehensive Annual Financial Statement issued 03/23/18 03/08/19 03/18/20 02/15/21 03/01/22 Annual Budget Document issued 11/04/16 11/27/17 10/30/18 10/30/19 10/15/20 Excellence in Financial Reporting Award (consecutive years)19 20 21 22 23 Distinguished Budget Presentation Award (consecutive years)13 14 15 16 17 68 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ADMINISTRATIVE SERVICES PROGRAM BUDGET STAFFING 19/20 20/21 17.00%16.00% 12.00%10.00% 7.00%8.00% 7.00%7.00% 6.00%6.00% 6.00%5.00% 8.00%8.00% 4.00%4.00% 7.00%6.00% 4.00%3.00% 3.00%5.00% 3.00%2.00% 2.00%3.00% 3.00%4.00% 3.00%2.00% 6.00%9.00% 2.00%2.00% 100.00%100.00% Cash Management -Collect revenues from taxes,intergovernmental revenues,franchise fees,utility taxes,occupational licenses,parking citations,special assessments,and rentals.Monitor collections as compared to budget.Invest any available cash balances, as warranted. In-Service Actions -Process employee action notices for activity -promotions,demotions and transfers.Maintain personnel and subject files.Update salary schedules and compensation plans.Administer employee evaluation program. Union Negotiations,Contract Administration -Negotiate labor agreements with both PBA and CWA and any Memos of Understanding necessary during the life of existing contracts.Perform support research,document preparation and record minutes. Review, rewrite and organize Rules and Regulations. Risk Management - Ensure that liability insurance claims are promptly submitted to the insurance carrier. Resolve minor claims that are lower than deductible limits in a fair and consistent manner.Insure Workers Compensation claims are submitted to carrier.Maintain correspondence with insurance carrier for all liability and workers compensation claims from inception to completion or return to work. Negotiate carrier benefits and rates. Coordinate all safety training. NATURE OF ACTIVITY General Accounting -Data entry for general ledger activity for all City operations,bank reconciliations,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. Compile data on hurricane damages, submit, and follow up on. Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing card transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date,audit travel expense reports and prepare year end 1099's. Payroll -Review and process payroll,including benefits,deductions,leave availability,and workers compensation. Prepare quarterly reports to the workers compensation insurance carrier.Prepare employee insurance invoices for payment. Monitor ADP to insure quarterly and annual payroll tax reports and year end W-2's are processed correctly. Budget -Assist the City Manager in preparation of annual budget.Ensure budget is comprehensive as to communication,coordination and control.Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. Employee Support -Provide protection to both City and employees by following federal and state laws/regulations. Manage employee relations and identify labor costs.Mediate and resolve disputes between management and employees.Maintain,update,and implement City Human Resources policies and procedures.Develop and coordinate employee training.Review and revise job descriptions and pay scales.Maintain all employee files.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 annual State reports,such as Comptroller's Report,Transportation Report,and other complex financial analyses. Invest operating and construction funds.Make debt service payments and record transactions.Complete the Comprehensive Annual Financial Report and submit to the Government Finance Officers Association Award Program. 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 all deliverables,terms,and action dates. Review terms and make recommendations for any potential changes.Support Department Heads and Project Managers on contract issues. Customer Service -Respond to customer inquiries 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. 69 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 461,830$ 525,070$ 540,448$ 557,951$ 555,147$ 548,286$ (6,861)$ Operating Expenses 105,234 126,108 131,553 137,616 133,592 145,073 11,481 Capital Outlay 4,050 - - - - - - Total 571,115$ 651,177$ 672,001$ 695,567$ 688,739$ 693,359$ 4,620$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference (6,861)$ $ 11,481 $ - The Fiscal Year 2020-2021 adopted budget for Administrative Services is $693,359.This compares to the 2019-2020 projected expenditures of $ 688,739, an increase of $ 4,620, or .67%. 2. Operating Expenses - Increase due primarily to increased training and new equipment contract. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Slight decrease due to insurance rate reductions. PERSONAL SERVICES SCHEDULE ADMINISTRATIVE SERVICES DEPARTMENT Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Administrative Services Director/CFO 78,967 / 142,140 1.00 1.00 1.00 1.00 135,453$ 135,000$ Human Resources Director/Asst Admin Services Director 72,868 / 131,163 1.00 1.00 1.00 1.00 92,115 92,000 Assistant Accounting Services Director 67,703 / 121,866 1.00 1.00 1.00 1.00 73,354 73,000 Procurement/Contracts Manager 55,588 / 100,058 1.00 1.00 1.00 1.00 60,020 59,750 Accountant 40,244 / 72,439 1.00 1.00 1.00 1.00 45,320 45,000 Account Clerk II 29,052 / 52,293 1.00 1.00 1.00 1.00 31,456 31,250 6.00 6.00 6.00 6.00 TOTAL SALARIES 437,718$ 436,000$ Overtime - 200 FICA Taxes 32,580 33,369 Deferred Compensation 39,325 39,258 Group Health Insurance Premium 44,688 38,579 Employee Assistance Program 95 95 Worker's Comp Insurance 741 785 Total Personal Services 555,147$ 548,286$ FULL TIME EQUIVALENTS 70 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 371,071 414,889 428,483 438,050 437,718 436,000 511300 Temporary Salaries 2,092 38 0 0 0 0 511400 Overtime 0 0 0 250 0 200 512100 FICA Taxes 28,474 31,273 32,038 33,431 32,580 33,369 512225 Deferred Compensation 31,911 36,946 37,659 39,330 39,325 39,258 512301 Group Health Insurance Premium 24,016 41,230 41,259 45,864 44,688 38,579 512305 Dependent Insurance 3,487 0 0 0 0 0 512309 Employee Assistance Program 138 0 94 95 95 95 512400 Worker's Comp Insurance 642 694 915 931 741 785 TOTAL PERSONAL SERVICES 461,830 525,070 540,448 557,951 555,147 548,286 OPERATING EXPENDITURES 533120 Consultants 6,281 830 0 0 0 0 533175 Employee Background Testing 16,562 15,570 13,561 13,440 10,850 11,955 533200 Audit Fees 33,060 36,000 37,746 37,750 37,750 38,097 533400 Other Contractual Services 4,969 27,924 32,458 32,740 30,000 32,150 534000 Travel and Per Diem 496 892 0 1,396 500 1,050 534105 Cellular Telephone 440 0 0 0 112 336 534110 Internet Access 433 774 0 0 0 0 534120 Postage 1,893 1,678 1,806 1,900 2,200 1,700 534420 Equipment Leases 1,852 1,820 1,803 1,820 3,325 3,480 534630 R & M - Office Equipment 25,957 28,776 29,757 30,940 31,275 32,620 534700 Printing and Binding 0 0 0 0 0 300 534800 Promotional Activities 0 0 0 1,500 1,050 2,050 534825 Advertising 1,118 504 5,465 4,340 6,000 6,500 534920 Legal Ads 1,984 821 1,432 1,900 1,600 1,900 535200 Departmental Supplies 5,513 4,198 3,292 3,570 3,570 4,375 535205 Bank Charges 147 145 125 145 145 165 535210 Computer Supplies 469 615 235 300 200 200 535230 Small Tools & Equipment 0 2,047 0 0 0 0 535410 Dues and Memberships 3,563 3,339 3,674 3,675 3,200 3,710 535420 Books and Publications 50 0 0 0 0 0 535450 Training and Education 449 175 200 2,200 1,815 4,485 TOTAL OPERATING EXPENDITURES 105,234 126,108 131,553 137,616 133,592 145,073 CAPITAL OUTLAY 606400 Vehicles and Equipment 4,050 0 0 0 0 0 TOTAL CAPITAL OUTLAY 4,050 0 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 571,115 651,177 672,001 695,567 688,739 693,359 71 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Deployed new technology for the police department to maintain CJIS compliance  Migrated the public records system to new hardware  Deployed new hyper-converged virtualization system  Managed to roll out the technology that enabled remote working city-wide  Integrated video conferencing capabilities into all conference rooms  Deployed all new networked printers and copiers  Expanded the Chamber’s ability to host overflow crowds  Deployed a new ADA compliant website FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue to improve network security  Continue to provide access to public meetings with technology  Provide additional ways to access information for both the public and staff  Harden our disaster resiliency plans for both natural and digital events  Help expand the City’s public outreach initiatives through the use of technology PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Workorders Processed 2730 2775 2700 2700 2600 Server/Network/Phone Outages Serviced 22 15 12 10 12 Web/COS-TV Workorders Processed 694 810 950 800 600 Programs Aired Live on COS-TV 101 122 75 120 120 User Training hours performed/supported 30 30 100 100 100 72 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STAFFING 19/20 20/21 8.00%5.00% 20.00%20.00% 2.00%2.00% 3.00%2.00% 5.00%5.00% 10.00%25.00% 5.00%2.00% 20.00%15.00% 25.00%20.00% 2.00%4.00% 100.00%100.00% 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 changes that are needed for the information on all the city's websites to stay up-to-date. Any additions or changes are requested via work orders. Maintenance - monitoring and addressing MIS techincal items. These include servers, switches, and other specialized hardware that is essential to the day to day operations of the MIS division. This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc… 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. 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… 73 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 111,969$ 246,755$ 314,098$ 348,448$ 347,173$ 351,218$ 4,045$ Operating Expenses 51,456 138,267 126,311 188,412 188,412 157,416 (30,996) Capital Outlay - - 24,320 912 912 - (912) Total 163,425$ 385,022$ 464,729$ 537,772$ 536,497$ 508,634$ (27,863)$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference 4,045$ $ (30,996) $ (912) 2. Operating Expenses - Decrease due primarily to website redesign being completed in prior year. 3. Capital Outlay - No General Fund capital requested this year. 1. Personal Services - Slight increase due to having positions full all year. The Fiscal Year 2020-2021 adopted budget for Management Information Systems is $508,634,this compares to the 2019-2020 projected expenditures of $ 536,497, a decrease of $ 27,863, or -5.19%. PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 MIS Manager 55,588 / 100,058 1.00 1.00 1.00 1.00 79,230$ 79,000$ MIS Systems Administrator 48,529 / 87,352 1.00 1.00 1.00 1.00 53,825 53,500 MIS Technical Analyst 37,528 / 67,550 1.00 1.00 1.00 1.00 60,950 60,750 MIS Technician 32,698 / 58,857 1.00 1.00 1.00 1.00 37,700 37,500 Audio Visual Technician (Part Time)$ 10.00/hr-$ 13.64/hr 0.50 1.00 1.00 1.00 25,835 31,750 Audio Visual Technician (Temp)$ 10.00/hr 0.50 0.00 0.00 0.00 - - 5.00 5.00 5.00 5.00 TOTAL SALARIES 257,540$ 262,500$ Overtime 4,200 3,000 FICA Taxes 18,850 20,311 Deferred Compensation 21,177 21,038 Group Health Insurance Premium 44,860 43,830 Employee Assistance Program 63 63 Worker's Comp Insurance 483 476 Total Personal Services 347,173$ 351,218$ FULL TIME EQUIVALENTS 74 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR DESCRIPTION 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Server/Host Update 43,195$ 43,195$ 43,195$ 43,195$ -$ 172,780$ Citywide Computers 35,000 45,000 35,000 45,000 35,000 195,000 A/V Equipment - Closed Captioning 75,000 - - - - 75,000 Broadcast Equipment 10,000 10,000 10,000 10,000 10,000 50,000 Phone System 100,000 - - - - 100,000 Network Infrastructure 39,000 30,000 30,000 30,000 30,000 159,000 Over the Air Connections - 10,000 20,000 - - 30,000 Core and Remote Switches - - - 25,000 20,000 45,000 Total 302,195$ 138,195$ 138,195$ 153,195$ 95,000$ 826,780$ 75 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 86,749 186,051 226,891 263,250 257,540 262,500 511300 Temporary Salaries 0 5,178 9,770 0 0 0 511400 Overtime 678 2,355 6,037 3,000 4,200 3,000 512100 FICA Taxes 6,785 14,409 17,702 20,292 18,850 20,311 512225 Deferred Compensation 7,449 14,830 18,939 21,038 21,177 21,038 512301 Group Health Insurance Premium 10,023 23,579 34,150 40,198 44,860 43,830 512305 Dependant Health Ins Premium 43 0 0 0 0 0 512309 Employee Assistance Program 40 0 58 63 63 63 512400 Worker's Comp Insurance 202 354 551 607 483 476 TOTAL PERSONAL SERVICES 111,969 246,755 314,098 348,448 347,173 351,218 OPERATING EXPENDITURES 533120 Consultants 0 38,056 15,202 8,000 0 2,000 533400 Other Contractual Services 0 615 0 40,000 40,000 0 534000 Travel and Per Diem 280 575 825 700 0 700 534101 Telephone 7,634 308 0 0 0 0 534105 Cellular Phone 819 1,407 1,766 2,160 1,975 1,980 534110 Internet Access 1,414 16,043 17,643 21,850 21,850 21,820 534120 Postage 5 58 74 50 0 0 534130 Express Mail 11 106 63 100 0 100 534420 Equipment Leases 0 69 68 72 180 216 534630 R & M - Office Equipment 30,215 39,956 69,134 87,475 87,475 100,000 534640 R & M-Operating Equipment 1,690 1,049 0 0 0 0 535200 Departmental Supplies 328 1,806 1,346 200 850 0 535210 Computer Supplies 7,900 30,458 10,424 5,235 13,495 7,000 535230 Small Tools and Equipment 245 78 0 200 317 200 535410 Dues and Memberships 501 4,684 5,566 19,420 19,420 21,000 535420 Books and Publications 0 0 0 100 0 100 535450 Training and Education 415 2,999 4,200 2,850 2,850 2,300 TOTAL OPERATING EXPENDITURES 51,456 138,267 126,311 188,412 188,412 157,416 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 24,320 912 912 0 TOTAL CAPITAL OUTLAY 0 0 24,320 912 912 0 163,425 385,022 464,729 537,772 536,497 508,634 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 76 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 4,545,579$ 5,045,701$ 5,461,741$ 5,705,426$ 5,646,611$ 5,629,684$ (16,927)$ Operating Expenses 523,326 548,151 568,865 620,080 584,367 628,234 43,867 Capital Outlay 24,561 59,754 59,224 94,369 89,503 40,600 (48,903) Total 5,093,466$ 5,653,606$ 6,089,830$ 6,419,875$ 6,320,481$ 6,298,518$ (21,963)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference $ (16,927) $ 43,867 $ (48,903) POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS 3. Capital Outlay - Decrease due to less new equipment or replacement items needed this year. The Fiscal Year 2020-2021 adopted budget for the Police Department as a whole is $6,298,518.This compares to the 2019- 2020 projected expenditures of $ 6,320,481, a decrease of $ 21,963 or -.4%. 1. Personal Services - Decrease due to two retirement payouts made in prior year. 2. Operating Expenses - Increase due to anticipated additional maintenance and increases in services. Police Administration14% Police Operations56% Investigations 17% Dispatch10% Code Enforcement3% Sebastian Police Department Cost Allocation 77 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CONSOLIDATED POLICE DEPARTMENT FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES 883,814$ 919,624$ 919,091$ 919,839$ 866,516$ 726,981$ OPERATING EXPENDITURES 120,669 119,785 133,314 155,440 140,640 135,654 CAPITAL OUTLAY - 36,465 - 20,000 19,694 - TOTAL 1,004,482$ 1,075,874$ 1,052,404$ 1,095,279$ 1,026,850$ 862,635$ POLICE OPERATIONS PERSONAL SERVICES 2,308,436$ 2,727,327$ 3,100,165$ 3,079,499$ 3,097,397$ 3,153,306$ OPERATING EXPENDITURES 270,954 294,835 290,787 301,989 279,597 310,557 CAPITAL OUTLAY 19,373 23,289 21,778 46,316 42,700 30,000 TOTAL 2,598,763$ 3,045,451$ 3,412,730$ 3,427,804$ 3,419,694$ 3,493,863$ POLICE INVESTIGATIONS PERSONAL SERVICES 603,083$ 648,579$ 664,952$ 891,625$ 884,682$ 936,848$ OPERATING EXPENDITURES 106,217 106,054 115,848 131,773 134,286 147,479 CAPITAL OUTLAY 5,188 - 37,446 28,053 27,109 10,600 TOTAL 714,488$ 754,632$ 818,247$ 1,051,451$ 1,046,077$ 1,094,927$ POLICE DISPATCH PERSONAL SERVICES 600,680$ 590,500$ 611,731$ 642,853$ 626,537$ 639,942$ OPERATING EXPENDITURES 10,349 8,563 10,307 10,840 12,063 13,836 CAPITAL OUTLAY - - - - - - TOTAL 611,029$ 599,063$ 622,038$ 653,693$ 638,600$ 653,778$ POLICE CODE ENFORCEMENT PERSONAL SERVICES 149,566$ 159,672$ 165,801$ 171,610$ 171,480$ 172,607$ OPERATING EXPENDITURES 15,138 18,914 18,610 20,038 17,781 20,708 CAPITAL OUTLAY - - - - - - TOTAL 164,704$ 178,587$ 184,410$ 191,648$ 189,261$ 193,315$ TOTALS PERSONAL SERVICES 4,545,579$ 5,045,701$ 5,461,741$ 5,705,426$ 5,646,611$ 5,629,684$ OPERATING EXPENDITURES 523,326 548,151 568,865 620,080 584,367 628,234 CAPITAL OUTLAY 24,561 59,754 59,224 94,369 89,503 40,600 TOTAL 5,093,466$ 5,653,606$ 6,089,830$ 6,419,875$ 6,320,481$ 6,298,518$ 78 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Provided professional law enforcement services to the community through the various divisions, ensuring transparency and dedication.  Continued staff development through leadership and mentoring programs, both internal and external.  Increased the number of community outreach programs multiplying citizen contacts.  Provided 3 full time SRO’s to our schools maintaining a good working relationship with faculty, staff and students to include 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, social media, and professional interactions.  Continue to research and utilize available resources to benefit the community as a whole.  Continue with first year requirements of reaccreditation status with Commission for Florida Accreditation as an Excelsior agency. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Civic meetings attended 100 132 125 125 125 Policies reviewed 123 200 136 200 136 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 30 51 43 50 50 Youth & Bike Safety Events 30 36 7 40 10 Community Events 62 67 67 65 65 Background Investigations 20 25 20 20 20 Training Assistance 24 24 16 24 24 Internal Investigations 1 3 6 2 2 Conduct 40 hrs of training for officers 39 43 43 43 43 Conduct training for civilian employees 40 60 55 50 55 Recruiting and promotional Activities 36 36 36 36 36 Number of citations processed 670 788 1078 850 1000 Number of warnings processed 2510 2891 3548 3200 3500 Number of reports processed 3262 2892 2382 3000 2500 Number of parking citations processed 49 56 30 60 45 Number of trespass warnings processed 149 124 162 150 150 Statistical reports completed 30 30 40 36 40 79 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 36.00%36.00% 2.00%2.00% 1.00%1.00% 33.00%33.00% 23.00%23.00% 4.00%4.00% 1.00%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.General administrative 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 program donors,collect copy fees, signoff citation fees and alarm fees. Records Management -Processing,distributing and entering incident reports,citations,warnings, parking tickets,trespass warnings,and other related records management for the 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 883,814$ 919,624$ 919,091$ 919,839$ 866,516$ 726,981$ (139,535)$ Operating Expenses 120,669 119,785 133,314 155,440 140,640 135,654 (4,986) Capital Outlay - 36,465 - 20,000 19,694 - (19,694) Total 1,004,482$ 1,075,874$ 1,052,404$ 1,095,279$ 1,026,850$ 862,635$ (164,215)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference (139,535)$ (4,986)$ (19,694)$ 1. Personal Services - Decrease due to two retirement payouts in prior year and transfer out of a part ime position. 2. Operating Expenses - Decrease due primarily to lower expenses in a non-accreditation year. 3. Capital Outlay - Decrease due to no capital outlay requested this year. The Fiscal Year 2020-2021 adopted budget for Police Administration is $ 862,635. This compares to the 2019-2020 projected expenditures of $ 1,026,850 (excluding State Pension funds), a decrease of $ 164,215, or -16.0%. 80 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE ADMINISTRATION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Chief of Police 78,967 / 142,140 1.00 1.00 1.00 1.00 145,100$ 121,500$ *Retirement Payout-Police Chief 69,100 - Deputy Chief of Police 62,565 / 112,616 1.00 1.00 1.00 1.00 121,200 117,500 *Drop Payout-Deputy Chief 57,040 - Captain 60,742 / 109,336 1.00 1.00 1.00 1.00 47,750 103,000 Administrative Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 47,200 47,000 Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 42,650 42,500 Records Specialist II 30,821 / 55,478 1.00 1.00 1.00 1.00 42,445 35,000 Records Specialist I 26,587 / 47,856 1.00 1.00 1.00 1.00 27,100 32,000 Logistics Specialist P/T $ 12.36/hr 0.50 0.50 0.50 0.50 13,000 12,750 COPE Specialist P/T *$ 12.36/hr 0.50 0.50 0.50 0.00 4,000 - 8.00 8.00 8.00 7.50 TOTAL SALARIES 616,585$ 511,250$ Overtime 1,000 500 * Position transferred to Investigations FICA Taxes 47,500 39,273 Division in FY21.Clothing Allowance 1,620 1,620 Deferred Compensation 14,350 14,292 Chapter 185 Pension 111,794 79,344 Group Health Insurance Premium 57,445 67,187 Employee Assistance Program 107 111 Worker's Comp Insurance 16,115 13,404 Total Personal Services 866,516$ 726,981$ FULL TIME EQUIVALENTS 81 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 529,259 522,105 500,453 662,468 616,585 511,250 511300 Temporary Salaries 8,847 9,801 22,659 0 0 0 511400 Overtime 810 389 472 682 1,000 500 512100 FICA Taxes 40,636 40,282 39,516 50,748 47,500 39,273 512215 Clothing Allowance 2,138 1,980 1,620 1,620 1,620 1,620 512225 Deferred Compensation 12,592 13,258 14,329 14,220 14,350 14,292 512250 Chapter 185 Retirement 54,528 77,663 73,733 111,794 111,794 79,344 512251 Chapter 185 State Shared Revenue 168,628 188,923 198,770 0 0 0 512301 Group Health Insurance Premium 43,909 52,651 53,907 57,959 57,445 67,187 512305 Dependant Health Ins Premium 12,446 0 0 0 0 0 512309 Employee Assistance Program 192 0 111 111 107 111 512400 Worker's Comp Insurance 9,828 12,572 13,521 20,237 16,115 13,404 TOTAL PERSONAL SERVICES 883,814 919,624 919,091 919,839 866,516 726,981 OPERATING EXPENDITURES 533100 Professional Services 2,743 1,383 600 3,800 3,800 600 533400 Other Contractual Services 25 25 25 25 25 25 533415 Janitorial Services 11,017 0 0 0 0 0 533500 Investigations 320 917 350 500 500 500 534000 Travel and Per Diem 2,899 3,180 8,060 6,000 6,000 6,000 534101 Telephone 7,936 8,921 7,286 10,600 5,675 5,820 534105 Cellular Telephone 2,629 2,416 1,885 1,920 1,900 1,800 534110 Internet Services 3,039 3,039 2,642 2,615 220 433 534120 Postage 1,285 1,052 1,643 1,000 800 1,500 534310 Electric 29,202 24,858 26,839 26,250 29,350 29,350 534320 Water/Sewer 3,082 2,946 2,795 3,000 2,950 3,100 534420 Equipment Leases 3,194 3,139 3,110 3,250 3,610 3,636 534500 Insurance 0 5,609 0 5,700 7,090 0 534610 R & M-Buildings 0 5,925 4,878 10,000 10,000 10,000 534620 R & M-Vehicles 1,035 1,479 543 500 500 750 534630 R & M - Office Equipment 32,104 33,585 46,725 48,000 48,000 45,460 534640 R & M-Operating Equipment 33 0 189 1,000 1,000 1,000 534650 R & M-Radio 200 35 0 100 100 100 534800 Promotional Activities 1,000 937 722 1,000 1,000 1,000 534820 Designated Expenditure (Greer Donation)1,509 3,886 6,989 8,000 4,000 0 535200 Departmental Supplies 5,628 5,289 5,107 6,700 3,755 7,000 535210 Computer Supplies 47 54 147 880 877 880 535230 Small Tools and Equipment 649 0 0 500 500 1,000 535260 Gas and Oil 3,922 4,648 4,646 5,000 3,000 5,000 535270 Uniforms and Shoes 1,471 789 550 800 1,000 1,000 535275 Safety Equipment 0 0 0 100 100 100 535410 Dues and Memberships 2,370 2,839 3,090 3,200 2,888 3,500 535420 Books and Publications 125 614 215 0 0 1,100 535450 Training and Education 3,206 2,220 4,278 5,000 2,000 5,000 TOTAL OPERATING EXPENDITURES 120,669 119,785 133,314 155,440 140,640 135,654 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 16,965 0 20,000 19,694 0 606405 Vehicles and Equipment (Designated Funds)0 19,500 0 0 0 0 TOTAL CAPITAL OUTLAY 0 36,465 0 20,000 19,694 0 TOTAL POLICE ADMINISTRATION 1,004,482 1,075,874 1,052,404 1,095,279 1,026,850 862,635 82 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Completed skills and training in the area of active shooter/threat training.  Completed the issuance of protective equipment for all sworn personnel.  Developed leadership, mentoring and succession planning through various educational sources.  Increased our police-community interactions. FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue to expand our police-community interactions through the COPE initiative.  Continue to increase public education and awareness of self-defense and safety through the COPE initiative.  Increase traffic enforcement and crash prevention with a full time traffic unit.  Increase water patrol, safety checks, and general vessel operations along our waterways. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Traffic Stops 3,225 3,953 5,036 4,000 5,000 Officer Initiated Activity 14,024 17,687 20,591 19,000 20,000 Traffic Enforcement 1,004 1,437 2,045 1,500 2,000 Parking Enforcement 107 151 121 100 110 Alarms 711 650 565 600 600 Written Warnings Traffic Stops 2,519 2,870 3,728 3,000 3,500 Calls for Service 37,265 48,610 33,427 50,000 45,000 Adult Arrests 300 437 545 440 500 Juvenile Arrests 59 28 30 30 30 Buckle up and DUI enforcement waves 2 2 1 4 2 K-9 usage reports 46 42 26 75 30 K-9 training days 52 52 52 52 48 Boat safety inspections 32 8 4 40 40 83 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE OPERATIONS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 40.00%40.00% 18.00%18.00% 15.00%15.00% 2.50%2.00% 4.50%4.00% 13.00%12.00% 4.00%4.00% 2.00%4.00% 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. POLICE OPERATIONS DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 2,308,436$ 2,727,327$ 3,100,165$ 3,079,499$ 3,097,397$ 3,153,306$ 55,910$ Operating Expenses 270,954 294,835 290,787 301,989 279,597 310,557 30,960 Capital Outlay 19,373 23,289 21,778 46,316 42,700 30,000 (12,700) Total 2,598,763$ 3,045,451$ 3,412,730$ 3,427,804$ 3,419,694$ 3,493,863$ 74,170$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference $ 55,910 30,960$ (12,700)$ 3. Capital Outlay - Decrease due to less new or replacemement equipment needed this year. 1. Personal Services - Increase due to longevity increases and having positions full all year. 2. Operating Expenses - Increase due to anticipated rise in cost of ammunition, fuel, and vehicle maintenance. The Fiscal Year 2020-2021 adopted budget for Police Operations Division is $3,493,863.This compares to the 2019-2020 projected expenditures of $ 3,419,694, an increase of $ 74,170 or 2.17%. 84 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Lieutenant 57,256 / 106,061 1.00 1.00 1.00 1.00 96,710 97,000 Sergeant 51,357 / 90,234 4.00 4.00 4.00 5.00 308,725 354,750 Officer 40,608 / 71,348 29.00 27.00 27.00 26.00 1,445,715 1,403,750 34.00 32.00 32.00 32.00 TOTAL SALARIES 1,851,150$ 1,855,500$ Overtime 220,000 240,000 FICA Taxes 156,465 161,628 Clothing Allowance 17,788 17,280 Chapter 185 Retirement 472,914 486,156 Group Health Insurance Premium 316,125 323,244 Employee Assistance Program 505 507 Worker's Comp Insurance 62,450 68,991 Total Personal Services 3,097,397$ 3,153,306$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE OPERATIONS DIVISION - TO BE FUNDED BY GENERAL FUND Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL COPE Vehicles Graphic Wraps 5,000$ -$ -$ -$ -$ 5,000$ SRT Ballistic Helmets (8)8,000 - - - - 8,000 Tasers (5)7,500 7,500 7,500 7,500 7,500 37,500 Ballistic Shields 3,000 - - 3,000 3,000 9,000 Ballistic Helmets 1,500 - - 1,500 1,500 4,500 Rifles (5)5,000 5,000 5,000 - - 15,000 Ballistic Vest/Rifle Plates - 13,000 20,000 8,000 8,000 49,000 Mobile Radios (10)- 30,500 - - - 30,500 SRT Tactical Vest/Rifle Plates (8)- - - - 16,000 16,000 30,000$ 56,000$ 32,500$ 20,000$ 36,000$ 174,500$ EXPENDITURES PER FISCAL YEAR POLICE OPERATIONS DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL Police Vehicles w/Equipment 373,500$ 300,000$ 305,000$ 310,000$ 315,000$ 1,603,500$ 373,500$ 300,000$ 305,000$ 310,000$ 315,000$ 1,603,500$ EXPENDITURES PER FISCAL YEAR 85 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE OPERATIONS Code: 010043 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 1,426,778 1,623,057 1,858,645 1,827,400 1,851,150 1,855,500 511300 Temporary Salaries 965 22,793 0 0 0 0 511400 Overtime 235,443 251,591 267,264 200,000 220,000 240,000 512100 FICA Taxes 130,506 142,313 158,556 155,928 156,465 161,628 512215 Clothing Allowance 14,333 15,042 17,573 17,280 17,788 17,280 512250 Chapter 185 Retirement 237,861 374,831 417,075 472,914 472,914 486,156 512301 Group Health Insurance Premium 157,464 245,633 307,803 327,075 316,125 323,244 512305 Dependant Health Ins Premium 53,575 0 0 0 0 0 512309 Employee Assistance Program 640 0 528 507 505 507 512400 Worker's Comp Insurance 50,871 52,067 72,722 78,395 62,450 68,991 TOTAL PERSONAL SERVICES 2,308,436 2,727,327 3,100,165 3,079,499 3,097,397 3,153,306 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 4,844 0 0 0 533500 Investigations 52 427 0 100 0 0 534000 Travel and Per Diem 2,902 7,637 4,258 7,000 5,000 8,000 534105 Cellular Telephone 3,814 5,357 7,044 7,140 6,900 6,900 534110 Internet Access 16,038 16,346 15,422 14,717 14,175 14,717 534120 Postage 0 102 222 100 90 100 534130 Express Mail Charges 61 88 201 100 120 150 534420 Equipment Leases 1,040 1,109 1,099 1,250 840 720 534620 R & M -Vehicles 65,921 67,308 59,931 50,000 45,000 50,000 534630 R & M - Office Equipment 1,322 718 1,366 1,180 700 8,770 534640 R & M-Operating Equipment 6,814 7,364 8,480 7,000 7,200 7,300 534650 R & M-Radio 3,453 1,722 1,033 1,500 400 1,500 534800 Promotional Activities 200 371 557 500 500 500 534810 K-9 Expenditures 3,292 4,925 3,128 5,000 4,600 5,000 535200 Departmental Supplies 21,899 29,734 36,468 37,228 37,228 42,000 535210 Computer Supplies 0 87 128 100 100 100 535230 Small Tools and Equipment 16,137 7,025 9,897 24,044 24,044 13,000 535260 Gas and Oil 80,456 97,141 99,128 100,000 90,000 100,000 535270 Uniforms and Shoes 33,863 36,019 21,088 28,000 28,000 28,000 535275 Safety Equipment 7,513 (47)888 5,000 2,500 5,000 535410 Dues and Memberships 100 430 860 1,030 1,200 1,200 535420 Books and Publications 170 517 1,500 1,000 1,000 3,600 535450 Training and Education 5,908 10,454 13,245 10,000 10,000 14,000 TOTAL OPERATING EXPENDITURES 270,954 294,835 290,787 301,989 279,597 310,557 CAPITAL OUTLAY 606400 Vehicles and Equipment 19,373 23,289 21,778 46,316 42,700 30,000 TOTAL CAPITAL OUTLAY 19,373 23,289 21,778 46,316 42,700 30,000 TOTAL POLICE OPERATIONS DIVISION 2,598,763 3,045,451 3,412,730 3,427,804 3,419,694 3,493,863 86 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 Evidence 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 2020 ACCOMPLISHMENTS  Continued advanced training for the investigators to ensure up-to-date tactics are being employed.  Moved evidence from the Police Department evidence room to the new on-site evidence building.  Obtained and utilized digital forensic software to the evidence/crime scene unit for digital recovery and seizures.  Continued to utilize resources to assist investigators in solving and preventing crimes. FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue advanced training for investigators to ensure up-to-date tactics are being employed.  Continue to utilize resources to assist investigators in solving and preventing crimes.  Steer the agency to intelligence gathering and analyzing techniques and programs.  Purge property and evidence in accordance with state law.  Provide professional investigative services to the victims of crimes. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Burglary Investigations 54 41 97 55 70 Assault Investigations 191 195 152 200 180 Sexual Assault Investigations 5 3 9 4 5 Vehicle Theft Investigation 16 10 19 18 16 Robbery Investigations 8 6 3 7 5 Larceny Investigations 347 246 537 300 400 Murder/Attempted Murder Investigations 0 0 0 0 0 87 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 50.00%50.00% 15.00%14.00% 10.00%9.00% 10.00%10.00% 8.00%10.00% 2.00%2.00% 5.00%5.00% 100.00%100.00% Backgrounds 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. POLICE INVESTIGATIONS DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 603,083$ 648,579$ 664,952$ 891,625$ 884,682$ 936,848$ 52,166$ Operating Expenses 106,217 106,054 115,848 131,773 134,286 147,479 13,193 Capital Outlay 5,188 - 37,446 28,053 27,109 10,600 (16,509) Total 714,488$ 754,632$ 818,247$ 1,051,451$ 1,046,077$ 1,094,927$ 48,850$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 52,166$ 13,193$ (16,509)$ 3. Capital Outlay - Decrease due to less new equipment needed this year. The Fiscal Year 2020-21 adopted budget for Police Investigations is $1,094,927.This compares to the 2019-2020 projected expenditures of $ 1,046,077, an increase of $ 48,850 or 4.7%. 1. Personal Services - Increase due to transfer in of a part time position and a position reclassification.. 2. Operating Expenses - Increase due primarily to crime lab services fee increase as well as equipment maintenance costs. 88 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE INVESTIGATIONS DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Lieutenant 57,256 / 106,061 1.00 1.00 1.00 1.00 68,490$ 70,750$ Sergeant 51,357 / 90,234 1.00 1.00 1.00 1.00 63,115 59,500 Investigators 40,608 / 71,348 4.00 6.00 6.00 6.00 356,300 362,500 Evidence Supervisor 47,028 / 84,651 0.00 0.00 0.00 1.00 - 48,250 Evidence Technician 33,679 / 60,622 1.00 1.00 1.00 0.00 39,470 - Evidence Technician P/T*$ 16.19/hr 0.00 0.00 0.00 0.50 - 21,050 Crossing Guards (Temp) $ 10.00/hr 5.00 5.00 5.00 5.00 33,610 43,500 12.00 14.00 14.00 14.50 TOTAL SALARIES 560,985$ 605,550$ Overtime 44,700 44,000 * Position transferred from Admin FICA Taxes 47,700 50,491 Division in FY21.Clothing Allowance 9,750 10,460 Deferred Compensation 4,500 4,841 Chapter 185 Retirement 119,106 121,278 Group Health Insurance Premium 78,325 77,958 Employee Assistance Program 143 143 Worker's Comp Insurance 19,473 22,127 Total Personal Services 884,682$ 936,848$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE POLICE INVESTIGATIONS DIVISION - FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL PENLINK Server 3,000$ -$ -$ -$ -$ 3,000$ Surveillance Equipment 7,600 - - - - 7,600 10,600$ -$ -$ -$ -$ 10,600$ 89 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE INVESTIGATIONS DIVISION Code: 010047 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 334,513 369,878 376,797 526,150 527,375 562,050 511300 Temporary Salaries 58,503 51,731 43,308 43,500 33,610 43,500 511400 Overtime 51,292 34,868 39,755 35,000 44,700 44,000 512100 FICA Taxes 33,627 34,813 35,090 46,853 47,700 50,491 512215 Clothing Allowance 7,450 7,804 7,848 10,460 9,750 10,460 512225 Deferred Compensation 3,445 3,870 4,109 4,102 4,500 4,841 512250 Chapter 185 Retirement 45,918 76,072 84,427 119,106 119,106 121,278 512301 Group Health Insurance Premium 41,236 54,879 55,655 81,858 78,325 77,958 512305 Dependant Health Ins Premium 16,170 0 0 0 0 0 512309 Employee Assistance Program 146 0 95 143 143 143 512400 Worker's Comp Insurance 10,784 14,665 17,869 24,453 19,473 22,127 TOTAL PERSONAL SERVICES 603,083 648,579 664,952 891,625 884,682 936,848 OPERATING EXPENDITURES 533100 Professional Services 67,889 70,417 72,749 82,000 80,668 84,649 533500 Investigations 181 491 780 800 800 800 534000 Travel and Per Diem 2,379 5,143 5,652 6,388 8,000 8,500 534105 Cellular Telephone 3,355 3,644 3,581 4,320 4,175 4,200 534110 Internet Access 2,236 2,922 3,173 3,900 3,925 3,900 534115 On-line Services 1,603 1,647 1,704 1,752 1,747 1,800 534120 Postage 23 70 143 250 250 250 534130 Express Mail Charges 22 41 0 100 300 300 534400 Rent/Leases 391 391 0 576 576 576 534420 Equipment Leases 510 501 497 525 420 384 534620 R & M-Vehicles 6,345 4,169 5,944 4,000 4,000 5,000 534630 R & M - Office Equipment 1,202 858 1,252 1,200 1,375 5,020 534640 R & M-Operating Equipment 85 0 0 0 0 2,000 534650 R & M-Radio 79 35 0 100 100 100 534800 Promotional Activities 147 171 154 300 300 300 534920 Legal Ads 0 0 317 400 500 750 535200 Departmental Supplies 2,918 2,774 2,506 2,600 3,000 4,000 535210 Computer Supplies 72 0 90 912 1,000 1,000 535230 Small Tools and Equipment 185 313 0 200 200 200 535260 Gas and Oil 10,816 7,952 9,530 10,000 11,500 12,000 535270 Uniforms and Shoes 337 561 618 800 800 800 535275 Safety Equipment 1,016 293 293 750 750 750 535410 Dues and Memberships 25 400 470 700 700 1,000 535420 Books and Publications 0 0 200 200 200 200 535450 Training and Education 4,403 3,262 6,197 9,000 9,000 9,000 TOTAL OPERATING EXPENDITURES 106,217 106,054 115,848 131,773 134,286 147,479 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,188 0 37,446 28,053 27,109 10,600 TOTAL CAPITAL OUTLAY 5,188 0 37,446 28,053 27,109 10,600 714,488 754,632 818,247 1,051,451 1,046,077 1,094,927TOTAL POLICE INVESTIGATIONS DIVISION 90 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  The third radio work station was upgraded.  Implemented the LEAPS program to improve the training, evaluation and documentation flow for newly hired dispatchers.  Ensured compliance through quarterly and annual audits. FISCAL YEAR 2021 GOALS AND OBJECTIVES  Educate the public on the 911 system, its operation and proper use.  Fill the assistant communications supervisor position.  Increase education and training for the 911 operators to ensure preparation for all emergencies and succession planning.  Continue efficiently receiving and dispatching calls for service in an effort to provide meet the needs of our citizens. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 911 Calls Received 9,004 9,056 8888*9,500 9,000 Code Violation Calls Received 6,773 8,712 9,239 8,000 8,500 Total Calls Received 45,136 48,610 51,209 48,000 50,000 Calls Per Dispatcher 5,015 5,401 5,689 5,500 5,500 Administrative Calls Handled 37,846 45,644 17801*40,000 20,000 * System documenting issue caused the FY19 reported numbers to appear lower than they actually were 91 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE DISPATCH UNIT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 600,680$ 590,500$ 611,731$ 642,853$ 626,537$ 639,942$ 13,405$ Operating Expenses 10,349 8,563 10,307 10,840 12,063 13,836 1,773 Capital Outlay - - - - - - - Total 611,029$ 599,063$ 622,038$ 653,693$ 638,600$ 653,778$ 15,178$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 13,405$ 1,773$ -$ 2. Operating Expenses - Slight increase due primarily to increased training. 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to having positions full all year. The Fiscal Year 2020-2021 adopted budget for Police Dispatch is $653,778.This compares to the 2019-2020 projected expenditures of $ 638,600, an increase of $ 15,178, or 2.4%. 92 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Communications Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 75,000$ 72,750$ Assistant Communications Supervisor 35,730 / 64,314 0.00 1.00 0.00 1.00 37,000 37,400$ Communication Technician 30,821 / 55,478 9.00 8.00 9.00 8.00 303,000 323,750 10.00 10.00 10.00 10.00 TOTAL SALARIES 415,000$ 433,900$ Overtime 60,000 40,000 FICA Taxes 35,250 36,253 Deferred Compensation 39,500 42,813 Group Health Insurance Premium 75,800 85,990 Employee Assistance Program 148 158 Worker's Comp Insurance 839 828 Total Personal Services 626,537$ 639,942$ FULL TIME EQUIVALENTS 93 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 379,933 405,965 400,202 434,950 415,000 433,900 511400 Overtime 74,843 34,955 56,733 39,861 60,000 40,000 512100 FICA Taxes 33,487 32,538 33,591 36,139 35,250 36,253 512225 Deferred Compensation 39,105 38,699 40,239 42,516 39,500 42,813 512301 Group Health Insurance Premium 54,368 77,585 79,848 88,176 75,800 85,990 512305 Dependant Health Ins Premium 17,931 0 0 0 0 0 512309 Employee Assistance Program 232 0 150 158 148 158 512400 Worker's Comp Insurance 782 758 968 1,053 839 828 TOTAL PERSONAL SERVICES 600,680 590,500 611,731 642,853 626,537 639,942 OPERATING EXPENDITURES 534000 Travel and Per Diem 818 704 1,411 1,000 1,000 2,000 534105 Cellular Telephone 472 461 464 480 480 480 534110 Internet Access 433 433 454 435 160 0 534420 Equipment Leases 1,022 1,005 995 1,025 1,565 1,716 534630 R & M-Office Equipment 1,302 1,273 1,267 1,700 1,700 1,300 534640 R & M-Operating Equipment 500 0 470 500 500 500 534650 R & M-Radios 88 176 242 200 200 200 534800 Promotional Activities 217 300 389 300 300 400 535200 Departmental Supplies 2,193 890 643 800 800 1,800 535210 Computer Supplies 0 70 363 200 1,619 200 535270 Uniforms 0 0 632 300 300 300 535275 Safety Equipment 10 18 0 200 100 100 535410 Dues and Memberships 331 0 331 700 339 840 535450 Training and Education 2,963 3,235 2,645 3,000 3,000 4,000 TOTAL OPERATING EXPENDITURES 10,349 8,563 10,307 10,840 12,063 13,836 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 611,029 599,063 622,038 653,693 638,600 653,778 94 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Continued a proactive approach to code violations, while striving for compliance.  Investigated code violations with follow-ups, magistrate hearings and abatements.  Provided education to the community in an effort to gain voluntary compliance.  Continually monitored the false alarm program to ensure compliance.  Provided professional code enforcement services. FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue to strive for compliance prior to requiring magistrate hearing.  Continue to provide proactive and professional code enforcement services.  Continually educate the public on code enforcement concerns to improve quality of life.  Reduce time spent on calls increasing efficiency observing and responding to violations. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Water Violations 174 17 94 40 60 Code Violations 1,579 1,832 2,325 1,800 1,900 Illegal Signs 456 459 520 450 475 Nuisance Abatement 527 655 417 600 450 Re-inspections 2,558 2,829 2,846 2,600 2,800 Property Inspections 336 434 533 400 450 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 19/20 20/21 50.00%50.00% 30.00%30.00% 3.00%3.00% 17.00%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. 95 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 149,566$ 159,672$ 165,801$ 171,610$ 171,480$ 172,607$ 1,127$ Operating Expenses 15,138 18,914 18,610 20,038 17,781 20,708 2,927 Capital Outlay - - - - - - - Total 164,704$ 178,587$ 184,410$ 191,648$ 189,261$ 193,315$ 4,054$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 1,127$ 2,927$ -$ 3. Capital Outlay - No capital outlay requested. 1. Personal Services - Increase due to slight increase in workers compensation rate. 2. Operating Expenditures - Increase due primarily to additional training and anticipated vehicle maintenance. The Fiscal Year 2020-2021 adopted budget for Code Enforcement is $193,315.This compares to the 2019-2020 projected expenditures of $189,261, an increase of $ 4,054, or 2.1%. PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Code Enforcement Officer 32,698 / 45,156 2.00 2.00 2.00 2.00 85,950$ 87,000$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 35,250 35,000 3.00 3.00 3.00 3.00 TOTAL SALARIES 121,200$ 122,000$ Overtime 300 100 FICA Taxes 9,000 9,442 Clothing Allowance 1,320 1,320 Deferred Compensation 11,250 11,270 Group Health Insurance Premium 26,745 26,245 Employee Assistance Program 48 48 Worker's Comp Insurance 1,617 2,182 Total Personal Services 171,480$ 172,607$ FULL TIME EQUIVALENTS 96 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Amended Projected Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Budget Budget PERSONAL SERVICES 511200 Regular Salaries 108,672 112,848 117,074 120,300 121,200 122,000 511400 Overtime 26 444 31 239 300 100 512100 FICA Taxes 8,322 8,359 8,597 9,250 9,000 9,442 512215 Clothing Allowance 1,320 1,320 1,320 1,320 1,320 1,320 512225 Deferred Compensation 9,881 10,177 10,723 11,045 11,250 11,270 512301 Group Health Insurance Premium 15,585 24,846 25,873 27,377 26,745 26,245 512305 Dependant Health Ins Premium 3,986 0 0 0 0 0 512309 Employee Assistance Program 72 0 48 48 48 48 512400 Worker's Comp Insurance 1,701 1,680 2,135 2,031 1,617 2,182 TOTAL PERSONAL SERVICES 149,566 159,672 165,801 171,610 171,480 172,607 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 590 700 700 700 534000 Travel and Per Diem 0 244 437 260 0 500 534105 Cellular Telephone 469 426 465 1,300 1,140 1,320 534110 Internet Services 866 866 866 866 866 866 534120 Postage 3,695 4,938 3,984 4,300 3,598 4,300 534420 Equipment Leases 70 69 68 82 215 252 534620 R & M-Vehicles 2,043 1,804 2,040 1,500 500 1,500 534630 R & M - Office Equipment 37 20 27 30 70 120 534650 R & M-Radio 79 88 0 100 80 100 534910 Clerk of Court Filing Fees 1,250 1,753 1,757 1,800 2,190 1,800 535200 Departmental Supplies 714 482 931 700 700 700 535210 Computer Supplies 0 0 40 500 500 50 535230 Small Tools and Equipment 79 0 0 100 0 100 535260 Gas and Oil 5,768 6,989 6,837 6,500 6,572 6,500 535270 Uniforms and Shoes 0 647 0 500 500 500 535275 Safety Equipment 0 0 0 100 50 100 535410 Dues and Memberships 70 35 70 100 100 100 535450 Training and Education 0 554 498 600 0 1,200 TOTAL OPERATING EXPENDITURES 15,138 18,914 18,610 20,038 17,781 20,708 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 164,704 178,587 184,410 191,648 189,261 193,315 97 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 98 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 1,133,021$ 1,569,966$ 1,006,513$ 616,764$ 612,433$ 643,350$ 30,917$ Operating Expenses 728,876 1,110,786 605,517 308,539$ 314,341$ 313,579 (762) Capital Outlay 114,447 142,493 83,712 42,665$ 42,525$ 43,100 575 Total 1,976,344$ 2,823,245$ 1,695,742$ 967,968$ 969,299$ 1,000,029$ 30,730$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference 30,917$ (762)$ 575$ 2. Operating Expenses - Slight decrease due primarily to reduced building maintenance costs. 3. Capital Outlay - Increase due primarily to anticipated replacement of air conditioning units. PUBLIC FACILITIES DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2020-21 adopted budget for the Public Facilities Department as a whole is $1,000,029.As compared to the 2019-2020 projected expenditures of $ 969,299, this is an increase of $ 30,730 or 3.2%. 1. Personal Services - Increase due primarily to a retirement payout. Facilities Maintenance 56% Fleet Maintenance 21% Cemetery23% Public Facilities Department Cost Allocation 99 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CONSOLIDATED PUBLIC FACILITIES DEPARTMENT FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget ROADS & MAINTENANCE PERSONAL SERVICES 379,293$ 462,678$ 505,970$ -$ -$ -$ OPERATING EXPENDITURES 72,500 338,222 325,439 - - - CAPITAL OUTLAY 3,639 7,544 55,743 - - - TOTAL 455,432$ 808,444$ 887,151$ -$ -$ -$ STORMWATER UTILITY PERSONAL SERVICES 336,195$ 630,002$ -$ -$ -$ -$ OPERATING EXPENDITURES 377,195 488,037 - - - - CAPITAL OUTLAY - 2,263 - - - - TOTAL 713,390$ 1,120,302$ -$ -$ -$ -$ FLEET MANAGEMENT PERSONAL SERVICES 184,297$ 194,428$ 194,159$ 186,004$ 180,673$ 185,787$ OPERATING EXPENDITURES 27,228 24,432 28,524 26,345 19,445 22,640 CAPITAL OUTLAY 2,335 - 9,595 - - 2,800 TOTAL 213,861$ 218,860$ 232,278$ 212,349$ 200,118$ 211,227$ FACILITIES MAINTENANCE PERSONAL SERVICES 92,872$ 133,131$ 160,659$ 279,543$ 279,543$ 284,664$ OPERATING EXPENDITURES 225,941 232,174 219,247 253,735 268,531 255,724 CAPITAL OUTLAY 108,473 124,195 18,374 42,665 42,525 20,300 TOTAL 427,285$ 489,500$ 398,280$ 575,943$ 590,599$ 560,688$ CEMETERY PERSONAL SERVICES 140,365$ 149,728$ 145,725$ 151,217$ 152,217$ 172,899$ OPERATING EXPENDITURES 26,011 27,920 32,308 28,459 26,365 35,215 CAPITAL OUTLAY - 8,491 - - - 20,000 TOTAL 166,376$ 186,139$ 178,033$ 179,676$ 178,582$ 228,114$ TOTALS PERSONAL SERVICES 1,133,021$ 1,569,966$ 1,006,513$ 616,764$ 612,433$ 643,350$ OPERATING EXPENDITURES 728,876 1,110,786 605,517 308,539 314,341 313,579 CAPITAL OUTLAY 114,447 142,493 83,712 42,665 42,525 43,100 TOTAL 1,976,344$ 2,823,245$ 1,695,742$ 967,968$ 969,299$ 1,000,029$ 100 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 103 vehicles, 26 units of major equipment and 185 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 2020 ACCOMPLISHMENTS  Cleaned and reorganized long term yard storage and storage building  Implemented a vehicle replacement schedule  Continued proper fuel storage, maintenance and compliance according to state and federal guidelines  Maintained inventory accountability  Maintained safe work environment, no injuries  Generated $51,976.50 in revenue by the sale of surplus equipment through Gov Deals  Maintained over 90% in-house repairs/preventative maintenances FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue proper fuel storage, maintenance and compliance  Continue safe work environment  Continue inventory accountability  Continue technician training/research in order to maintain a 90% goal of in-house repairs PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 Number of Vehicles Maintained 104 117 121 120 123 Number of Heavy Equipment Maintained 26 26 24 27 26 Number of Light Equipment Maintained 185 200 202 200 200 Preventive Maintenance Services 135 200 187 200 200 Road Service Calls 89 65 71 75 75 Completed Service Requests 1529 1508 1056 1500 1300 101 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET FLEET MANAGEMENT DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 184,297$ 194,428$ 194,159$ 186,004$ 180,673$ 185,787$ 5,114$ Operating Expenses 27,228 24,432 28,524 26,345 19,445 22,640 3,195 Capital Outlay 2,335 - 9,595 - - 2,800 2,800 Total 213,861$ 218,860$ 232,278$ 212,349$ 200,118$ 211,227$ 11,109$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures Difference 5,114$ 3,195$ 2,800$ 1. Personal Services - Increase due primarily to position reclassification. 2. Operating Expenses - Increase due primarily to higher anticipated equipment maintenance and training costs. 3. Capital Outlay - Increase due to replacement equipment needed this year. The Fiscal Year 2020-2021 adopted budget for Fleet Management is $211,227.This compares to the 2019-2020 projected expenditures of $ 200,118, an increase of $ 11,109, or 5.55%. 102 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE FLEET MANAGEMENT DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Fleet Superintendant 50,871 / 91,568 1.00 1.00 1.00 1.00 61,995$ 61,750$ Garage Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 36,685 41,250 Mechanic 27,384 / 49,291 1.00 1.00 1.00 1.00 32,890 32,500 Clerical Assisstant II 26,587 / 47,856 0.50 0.00 0.00 0.00 - - 3.50 3.00 3.00 3.00 TOTAL SALARIES 131,570$ 135,500$ Overtime 600 1,000 FICA Taxes 10,119 10,470 Clothing Allowance 360 360 Deferred Compensation 11,658 12,317 Group Health Insurance Premium 22,539 21,986 Employee Assistance Program 48 48 Worker's Comp Insurance 3,779 4,106 Total Personal Services 180,673$ 185,787$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Shop MIG Welder 2,800 - - - - 2,800 Portable Stick Welder/Generator - 3,500 - - - 3,500 Tire Balancer - 2,400 - - - 2,400 Tire Changer - 3,980 - - - 3,980 Shop Chain Hoist - - 3,000 - - 3,000 Exhaust Extraction Unit - - 1,800 - - 1,800 2,800$ 9,880$ 4,800$ -$ -$ 17,480$ 103 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET FLEET MANAGEMENT DIVISION Code: 010054 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 132,257 144,714 141,272 131,300 131,570 135,500 511400 Overtime 4,483 984 264 4,000 600 1,000 512100 FICA Taxes 10,369 11,154 10,840 10,308 10,119 10,470 512215 Clothing Allowance 320 220 240 360 360 360 512225 Deferred Compensation 11,267 12,655 13,293 12,127 11,658 12,317 512301 Group Health Insurance Premium 18,652 21,563 24,024 23,116 22,539 21,986 512305 Dependant Health Ins Premium 3,210 0 0 0 0 0 512309 Employee Assistance Program 92 0 63 48 48 48 512400 Worker's Comp Insurance 3,647 3,137 4,163 4,745 3,779 4,106 TOTAL PERSONAL SERVICES 184,297 194,428 194,159 186,004 180,673 185,787 OPERATING EXPENDITURES 533400 Other Contractual Services 301 50 50 625 625 800 533410 Environmental Services 471 1,230 677 950 500 0 534000 Travel and Per Diem 768 69 369 800 250 250 534105 Cellular Telephone 789 957 1,144 1,080 1,020 1,020 534310 Electric 2,949 2,641 2,941 3,000 3,000 3,000 534320 Water/Sewer 266 291 292 325 280 295 534420 Equipment Leases 952 936 927 1,000 600 600 534610 R & M - Buildings 221 0 227 500 600 600 534620 R & M-Vehicles 1,434 1,320 1,792 1,380 450 1,000 534630 R & M - Office Equipment 1,193 432 1,096 1,150 885 870 534640 R & M-Operating Equipment 5,876 5,232 4,373 4,500 2,500 4,000 535200 Departmental Supplies 3,320 2,784 5,822 3,200 3,000 3,275 535210 Computer Supplies 20 0 54 0 100 250 535230 Small Tools and Equipment 4,824 3,060 4,607 2,000 2,000 2,000 535260 Gas and Oil 1,735 1,453 1,300 1,700 500 1,000 535270 Uniforms and Shoes 753 874 881 785 785 780 535275 Safety Equipment 196 375 427 400 200 400 535410 Membership & Professional Dues 50 1,500 1,545 1,600 1,600 1,600 535420 Books and Publications 0 0 0 100 50 100 535450 Training and Education 1,111 1,229 0 1,250 500 800 TOTAL OPERATING EXPENDITURES 27,228 24,432 28,524 26,345 19,445 22,640 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,335 0 9,595 0 0 2,800 TOTAL CAPITAL OUTLAY 2,335 0 9,595 0 0 2,800 TOTAL FLEET MANAGEMENT DIVISION 213,861 218,860 232,278 212,349 200,118 211,227 104 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Rehab interior of Art Center  Respond to COVID-19 Health Emergency by o Providing special soaps and sanitizing supplies o Instituting special cleaning procedures to promote a clean, virus free work environment  Rehab restroom floors in Riverview Park and Football fields  Repaired Splash Pad pump system  Repaired Lift Station pumps at Working Waterfront  Resolved major problem with Police Dept. Rooftop Air Conditioning Unit  Replaced HVAC units serving the MIS department  Provided backflow device testing inspections to +40 backflow prevention devices  Replaced Riverview Park Restroom roofing  Established street lighting on Airport Drive East leading to Pickle Ball courts  Completed major concrete walkway and seawall repair at Yacht Club  Completed rehab of foot bridges spanning swales at Riverview Park  Replace carpet and sound assist antenna loop in City Council Chambers FISCAL YEAR 2021 GOALS AND OBJECTIVES  Certify one member on staff in HVAC repairs  Establish sewer connection serving the Senior Center  Install Emergency Standby Generator for City Hall  Convert Indian River Drive street lights to LED PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 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 150 150 160 165 175 Cost per square foot maintained $2.65 $3.04 $2.47 $3.67 $3.53 105 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 19/20 20/21 25.00%25.00% 15.00%15.00% 60.00%60.00% 100.00%100.00% Property Maintenance -Provide continuous maintenance and repair to all City buildings and facilities.These activities are in the following disciplines:Design/Construction,Electrical, Painting, Plumbing, Cabinetry, Carpentry, and General Maintenance. Administration -Supervise City facility contractors to ensure contractual obligations enforced. Provide general administrative duties to ensure overall efficient operation of City owned facilities and the preparation of annual division budget. General Services -Perform duties such as supporting community activities,moving offices furniture, and providing janitorial services for all City facilities. FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 92,872$ 133,131$ 160,659$ 279,543$ 279,543$ 284,664$ 5,121$ Operating Expenses 225,941 232,174 219,247 253,735 268,531 255,724 (12,807) Capital Outlay 108,473 124,195 18,374 42,665 42,525 20,300 (22,225) Total 427,285$ 489,500$ 398,280$ 575,943$ 590,599$ 560,688$ (29,911)$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures Difference 5,121$ (12,807)$ (22,225)$ 1. Personal Services - Increase due primarily to position reclassification. 3. Capital Outlay - Decrease due to less equipment requested. The Fiscal Year 2020-2021 adopted budget for Facilities Maintenance is $560,688.This compares to the 2019-2020 projected expenditures of $ 590,599, a decrease of $ 29,911, or -5.06%. 2. Operating Expenses - Decrease due primarily to lower anticipated contractual services. PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE Projected PAY Amended Expenditure Budget POSITION RANGE FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 FY 20/21 Public Facilities Director*72,868 / 131,163 0.00 1.00 1.00 1.00 91,420$ 91,250$ Construction Specialist II 45,295 / 81,530 1.00 1.00 1.00 1.00 40,918 45,500 Facilities Foreman 30,821 / 55,478 1.00 1.00 1.00 1.00 41,400 40,750 Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 32,500 32,250 3.00 4.00 4.00 4.00 TOTAL SALARIES 206,238$ 209,750$ Overtime 3,000 3,000 FICA Taxes 16,000 16,303 Clothing Allowance 360 360 *62% of Director's salary to be Deferred Compensation 19,000 19,180 reimbursed by Airport Group Health Insurance Premium 28,865 28,864 Employee Assistance Program 63 63 Worker's Comp Insurance 6,017 7,144 Total Personal Services 279,543$ 284,664$ FULL TIME EQUIVALENTS 106 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Scissor Lift 13,500$ -$ -$ -$ -$ 13,500$ Replace Storage Shed Roof 6,800 - - - - 6,800 City Hall East End Air Conditioner - 40,000 - - - 40,000 20,300$ 40,000$ -$ -$ -$ 60,300$ FACILITIES MAINTENANCE - TO BE FUNDED BY GENERAL FUND FACILITIES MAINTENANCE - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Truck w/9' Bed and Crane 65,000$ -$ -$ -$ -$ 65,000$ Public Facilities Compound - 1,250,000 1,250,000 1,000,000 - 3,500,000 65,000$ 1,250,000$ 1,250,000$ 1,000,000$ -$ 3,565,000$ 107 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 62,073 89,331 109,886 203,850 206,238 209,750 511400 Overtime 3,174 7,521 5,036 3,000 3,000 3,000 512100 FICA Taxes 5,075 7,319 8,686 15,767 16,000 16,303 512215 Clothing Allowance 240 240 360 360 360 360 512225 Deferred Compensation 6,018 8,653 10,450 18,550 19,000 19,180 512301 Group Health Insurance Premium 13,256 17,377 21,187 30,397 28,865 28,864 512305 Dependant Health Ins Premium 0 0 0 0 0 0 512309 Employee Assistance Program 48 0 48 63 63 63 512400 Worker's Comp Insurance 2,988 2,690 5,007 7,556 6,017 7,144 TOTAL PERSONAL SERVICES 92,872 133,131 160,659 279,543 279,543 284,664 OPERATING EXPENDITURES 533400 Other Contractual Services 30,383 26,214 33,505 33,190 33,000 32,486 533410 Environmental Services 75 0 0 0 0 0 533415 Janitorial Services 69,685 86,259 93,566 104,320 105,000 105,682 533420 Pest/Weed Control 3,038 3,292 3,128 3,150 3,096 3,192 534000 Travel and Per Diem 0 0 0 650 200 700 534105 Cellular Telephone 131 467 794 1,740 1,620 1,620 534400 Rents and Leases 0 0 0 0 3,000 6,000 534420 Equipment Leases 0 0 0 27 500 250 534610 R & M - Buildings 94,400 86,689 61,169 79,000 86,500 67,000 534620 R & M-Vehicles 2,817 1,417 1,052 2,000 2,000 1,900 534625 R & M - Lighting 0 0 0 2,500 3,000 2,500 534630 R & M - Office Equipment 0 0 0 0 270 360 534640 R & M-Operating Equipment 212 1,655 369 500 1,500 1,600 535200 Departmental Supplies 905 3,228 1,777 2,591 3,200 3,600 535220 Cleaning Supplies 16,945 15,553 17,581 16,000 18,000 20,000 535230 Small Tools and Equipment 3,470 2,391 2,094 2,600 2,100 2,600 535260 Gas and Oil 3,113 4,108 2,933 4,000 4,000 4,100 535270 Uniforms and Shoes 735 901 856 835 845 884 535275 Safety Equipment 34 0 20 250 200 250 535450 Training and Education 0 0 405 382 500 1,000 TOTAL OPERATING EXPENDITURES 225,941 232,174 219,247 253,735 268,531 255,724 CAPITAL OUTLAY 606200 Buildings 0 0 0 0 0 6,800 606400 Vehicles and Equipment 108,473 124,195 18,374 42,665 42,525 13,500 TOTAL CAPITAL OUTLAY 108,473 124,195 18,374 42,665 42,525 20,300 TOTAL FACILITIES MAINTENANCE 427,285 489,500 398,280 575,943 590,599 560,688 108 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Level Cemetery Expansion Area (#5) and cap artesian well  Adjust to pesticide ban through application of more manpower to manually maintain cemetery property  Maintained close working relationship with area funeral homes throughout COVID-19 emergency  Maintained irrigation system; replacing primary irrigation pump FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue ground work to complete the opening of area #5  Complete successor planning in anticipation of Kip Kelso’s retirement in February 2021. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 Cremains, including niches 13 36 37 36 31 Burials 45 41 37 37 40 Acres of property maintained 10.34 10.34 10.34 12.06 12.06 Operating cost per acre maintained $16,091 $18,002 $17,218 $14,808 $25,718 CEMETERY DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 70.00%70.00% 10.00%10.00% 10.00%10.00% 10.00%10.00% 100.00%100.00% Cemetery Grounds Maintenance -Maintain 10.34 acres of grounds through improved scheduling of mowing,trimming,and general cleanup.Removal and trimming of unsightly trees to enhance appearance and increase safety.Continue to apply chemicals and fertilizer to improve the overall appearance of the Cemetery.Perform beautification projects such as planting trees and bushes to enhance appearance.Public Relations -Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family members and friends. Administration - Assist in record keeping, bill processing, sales and products. Burials - Markings for gravediggers, policing area for ants, checking flowers and parking cars. 109 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CEMETERY DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 140,365$ 149,728$ 145,725$ 151,217$ 152,217$ 172,899$ 20,682$ Operating Expenses 26,011 27,920 32,308 28,459 26,365 35,215 8,850 Capital Outlay - 8,491 - - - 20,000 20,000 Total 166,376$ 186,139$ 178,033$ 179,676$ 178,582$ 228,114$ 49,532$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures Difference 20,682$ 8,850$ 20,000$ 1. Personal Services - Increase due to retirement payout this year. 2. Operating Expenses - Increase due primarily to anticipated increase in size of grounds being maintained. 3. Capital Outlay - Increase due to equipment replacement and improvement projects. The Fiscal Year 2020-2021 adopted budget for the Cemetery is $228,114.This compares to the 2019-2020 projected expenditures of $ 178,582, an increase of $ 49,532, or 27.7%. PERSONAL SERVICES SCHEDULE CEMETERY DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Cemetery Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 74,550$ 52,250$ *Retirement Payout-Supervisor -$ 37,600$ Assistant Cemetery Sexton 29,052 / 52,293 1.00 1.00 1.00 1.00 30,550 32,250 2.00 2.00 2.00 2.00 TOTAL SALARIES 105,100$ 122,100$ Overtime 2,200 3,000 FICA Taxes 8,165 9,595 Clothing Allowance 240 330 Deferred Compensation 9,600 11,289 Group Health Insurance Premium 20,557 20,177 Employee Assistance Program 32 32 Worker's Comp Insurance 6,323 6,376 Total Personal Services 152,217$ 172,899$ FULL TIME EQUIVALENTS 110 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Bench Seats and Monuments 20,000$ -$ -$ -$ -$ 20,000$ 20,000$ -$ -$ -$ -$ 20,000$ EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Columbarium Niches 45,000$ 45,000$ -$ -$ -$ 90,000$ 52" Mower 13,500 - - - 14,000 27,500 Flag Poles 4,400 - - - - 4,400 Desk & Chairs 1,600 - - - - 1,600 Driveway Resurfacing 15,000 - - - - 15,000 Ground/Headstone Leveling 20,000 20,000 40,000 - - 80,000 99,500$ 65,000$ 40,000$ -$ 14,000$ 218,500$ CEMETERY DIVISION - TO BE FUNDED BY CEMETERY TRUST FUND 111 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 99,587 104,134 100,280 101,500 105,100 122,100 511400 Overtime 1,520 3,305 2,543 3,000 2,200 3,000 512100 FICA Taxes 7,422 7,905 7,569 7,974 8,165 9,595 512215 Clothing Allowance 120 240 320 240 240 330 512225 Deferred Compensation 9,284 9,624 8,846 9,382 9,600 11,289 512301 Group Health Insurance Premium 11,748 18,930 18,144 21,149 20,557 20,177 512305 Dependant Health Ins Premium 5,043 0 0 0 0 0 512309 Employee Assistance Program 44 0 30 32 32 32 512400 Worker's Comp Insurance 5,596 5,589 7,992 7,940 6,323 6,376 TOTAL PERSONAL SERVICES 140,365 149,728 145,725 151,217 152,217 172,899 OPERATING EXPENDITURES 533400 Other Contractual Services 8,245 8,045 7,995 7,995 4,500 10,800 534101 Telephone 1,609 1,677 1,599 1,680 1,475 1,500 534105 Cellular Telephones 150 179 74 120 85 120 534110 Internet Access 743 819 839 840 865 880 534310 Electric 2,689 2,888 3,655 3,000 3,900 3,900 534610 R & M - Buildings 373 480 1,069 450 1,500 2,000 534620 R & M-Vehicles 125 385 488 700 500 700 534640 R & M-Operating Equipment 3,698 4,763 3,506 2,700 2,500 2,500 534685 R & M - Grounds Maintenance 2,938 1,779 2,911 2,900 3,000 3,500 535200 Departmental Supplies 2,627 3,410 5,937 3,800 3,800 3,840 535210 Computer Supplies 61 20 0 200 250 450 535230 Small Tools and Equipment 329 870 647 800 900 1,200 535260 Gas and Oil 1,747 1,980 2,467 1,950 1,900 2,500 535270 Uniforms and Shoes 626 591 975 624 690 625 535275 Safety Equipment 52 33 145 300 250 300 535450 Training and Education 0 0 0 400 250 400 TOTAL OPERATING EXPENDITURES 26,011 27,920 32,308 28,459 26,365 35,215 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 8,491 0 0 0 20,000 TOTAL CAPITAL OUTLAY 0 8,491 0 0 0 20,000 TOTAL CEMETERY DIVISION 166,376 186,139 178,033 179,676 178,582 228,114 112 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 the division provides heavy construction support to other departments as needed. FISCAL YEAR 2020 ACCOMPLISHMENTS  Increased the volume of asphalt used to repair pavement distress by 25% compared to FY 2018-2019.  Repaired/Corrected 100% of trip hazards on City sidewalks brought to the attention of Public Works staff and ensured repair/correction by utility and other contractors of 100% of the sidewalk damage caused by their work in the ROW.  Trained Division staff so that 100% of division staff have earned their CDL-B licenses with half of these earning the highest CDL level, A. All are cross-trained and proficient with multiple pieces of heavy construction equipment.  Trained and certified 100% of all Division staff in the Maintenance of Traffic Operations (MOT - safe setup and operation of work zone within City ROWs) at the Intermediate and/or Advanced level.  Successfully recruited and trained a second Traffic Technician (a Traffic Technician 1) that allowed the Division to make significant progress in bringing the City’s Stop Signs and other Regulatory Signs into compliance with the Florida Manual of Uniform Traffic Control Devices (MUTCD). In doing so, upgraded 100% of the City’s Zone 2 stop sign installations into full MUTCD compliance ahead of schedule (Zone 1 stop sign installation brought into compliance in FY 2019). Brought inspections, records and repairs of 100% of the City’s 5 City-owned and maintained bridges FISCAL YEAR 2021 GOALS AND OBJECTIVES  Repair/Correct 100% of trip hazards on City sidewalks brought to the attention of Public Works staff and ensure repair/correction by utility and other contractors of 100% of the sidewalk damage caused by their work in the ROW.  Initiate and complete upgrade of all remaining City stop sign installations into full compliance with the MUTCD – Zones 3, 4 and 5 of the City’s 5 signage zones.  Provide full support to complete the ambitious third year (FY 2020) of the City’s Six-Year Roadway Maintenance Program (Paving, Overlay and Sealing).  Continue to support special City projects that require heavy construction equipment and expertise. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 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 26 113 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 60.00%60.00% 20.00%20.00% 5.00%5.00% 15.00%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. ROADS & MAINTENANCE DIVISION BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 379,293$ 462,678$ 505,970$ 600,329$ 583,990$ 610,678$ 26,688$ Operating Expenses 72,500 338,222 325,439 352,118 352,535 369,151 16,616 Capital Outlay 3,639 7,544 55,743 39,550 39,190 48,400 9,210 Total 455,432$ 808,444$ 887,151$ 991,997$ 975,715$ 1,028,229$ 52,514$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures Difference 26,688$ 16,616$ 9,210$ 1. Personal Services - Increase due to having positions full for the entire year and a position reclassification. 2. Operating Expenses - Increase due primarily to higher anticipated engineering costs. 3. Capital Outlay - Increase due primarily to additional sidewalk repairs and sign shop equipment requested. The Fiscal Year 2020-2021 adopted budget for the Roads and Maintenance Division is $1,028,229.This compares to the 2019-2020 projected expenditures of $ 975,715, an increase of $ 52,514 or 5.38%. 114 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Public Facilities Director 72,868 / 131,163 1.00 0.00 0.00 0.00 -$ -$ Public Works Director 75,054 / 135,098 0.00 1.00 1.00 1.00 111,800 115,000 Roads Assistant Superintendent 45,295 / 81,530 1.00 1.00 1.00 1.00 43,280 48,500 Traffic Technician II 33,679 / 60622 0.00 1.00 1.00 1.00 34,815 34,750 Traffic Technician I 29,052 / 52,293 1.00 1.00 1.00 1.00 29,850 30,000 Maintenance Worker III 29,052 / 52,293 1.00 1.00 1.00 1.00 34,510 34,250 Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 31,530 31,250 Maintenance Worker I 25,812 / 46,462 4.00 3.00 3.00 3.00 80,845 83,000 Administrative Assistant 30,821 / 55,478 0.00 1.00 1.00 1.00 33,270 33,000 Clerical Assistant II (P/T)26,587 / 47,856 0.50 0.00 0.00 0.00 - - 9.50 10.00 10.00 10.00 TOTAL SALARIES 399,900$ 409,750$ Overtime 3,500 5,000 FICA Taxes 29,075 31,811 Clothing Allowance 840 1,080 Deferred Compensation 35,000 37,749 Group Health Insurance Premium 92,250 95,132 Employee Assistance Program 160 158 Worker's Comp Insurance 23,265 29,998 Total Personal Services 583,990$ 610,678$ CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL 1 ton 4 x 4 Reg Cab Pick-Up Truck 34,000$ -$ -$ -$ -$ 34,000$ 48" Sign Sheeting Roller 2,900 - - - - 2,900 34" TuffTruck for Major Sidewalk Repairs 9,500 - - - - 9,500 Sidewalk Form Set 2,000 - - - - 2,000 48,400$ -$ -$ -$ -$ 48,400$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY LOCAL OPTION GAS TAX EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL School Zone Lights (6)46,510$ -$ -$ -$ -$ 46,510$ Update City Street and Stop signs 81,000 - - - - 81,000 Street Repaving 400,000 600,000 600,000 600,000 600,000 2,800,000 Sidewalk Replacement 100,000 100,000 100,000 100,000 100,000 500,000 Wheel Loader 926M 130,000 - - - - 130,000 Tandem Axle Dump Truck - 115,000 115,000 Brush Truck - 50,000 - - - 50,000 Pavement Marking Truck - - 85,000 - - 85,000 757,510$ 865,000$ 785,000$ 700,000$ 700,000$ 3,807,510$ ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Street Reconstruction 500,000$ -$ -$ -$ -$ 500,000$ 500,000$ -$ -$ -$ -$ 500,000$ 115 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION Code: 010052 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 252,665 300,419 333,663 393,550 399,900 409,750 511300 Temporary Salaries 847 4,502 0 0 0 0 511400 Overtime 10,794 12,897 5,005 10,000 3,500 5,000 512100 FICA Taxes 20,388 23,377 24,412 30,731 29,075 31,811 512215 Clothing Allowance 790 900 720 960 840 1,080 512225 Deferred Compensation 23,363 27,205 29,694 36,478 35,000 37,749 512301 Group Health Insurance Premium 36,054 66,297 83,948 100,988 92,250 95,132 512305 Dependant Health Ins Premium 13,076 0 0 0 0 0 512309 Employee Assistance Program 148 0 129 158 160 158 512400 Worker's Comp Insurance 21,167 27,081 28,399 27,464 23,265 29,998 TOTAL PERSONAL SERVICES 379,293 462,678 505,970 600,329 583,990 610,678 OPERATING EXPENDITURES 533150 Engineering Services 0 8,205 27,400 4,650 1,000 10,000 533400 Other Contractual Services 0 5,400 933 1,700 1,700 3,200 534000 Travel and Per Diem 0 0 1,332 1,750 1,750 3,000 534101 Telephone 0 1,793 1,345 2,148 665 672 534105 Cellular Telephone 1,210 1,883 1,509 2,040 2,075 2,520 534110 Internet Services 433 1,053 737 840 445 400 534120 Postage 49 234 74 100 0 0 534130 Express Mail Charges 0 0 23 0 100 200 534310 Electric 1,677 3,173 19,154 3,500 3,300 3,300 534315 Street Lighting 0 205,106 179,884 217,100 216,000 216,000 534320 Water/Sewer 266 291 292 325 400 420 534380 Trash Pickup/Hauling, Etc.6,811 3,732 783 1,800 1,100 3,100 534420 Equipment Leases 731 2,690 2,848 3,500 2,000 2,156 534615 R & M - Docks & Piers 0 118 0 0 0 0 534620 R & M-Vehicles 12,199 20,382 10,811 12,000 18,700 20,000 534630 R & M-Office Equipment 2,166 2,317 2,000 2,125 1,800 1,188 534640 R & M-Operating Equipment 15,535 12,218 13,112 15,000 15,000 15,000 534682 R & M - Sidewalks 0 0 0 1,500 1,500 1,500 534920 Legal Ads 0 0 91 0 0 200 535200 Departmental Supplies 2,652 7,502 5,762 7,000 5,200 5,200 535210 Computer Supplies 20 781 635 2,000 2,000 2,000 535230 Small Tools and Equipment 984 5,421 6,051 2,500 3,200 3,500 535260 Gas and Oil 12,559 25,996 21,770 19,900 20,500 20,620 535270 Uniforms and Shoes 1,191 1,925 2,672 3,400 2,000 2,400 535275 Safety Equipment 1,268 581 433 500 500 900 535310 Road Materials & Supplies 10,766 23,986 19,109 20,000 20,000 20,000 535350 Cement 1,573 1,971 658 1,000 1,000 1,000 535385 Signs & Marking Supplies 0 0 0 21,880 25,000 25,000 535410 Dues and Memberships 310 449 492 360 600 775 535450 Training and Education 100 1,014 5,529 3,500 5,000 4,900 TOTAL OPERATING EXPENDITURES 72,500 338,222 325,439 352,118 352,535 369,151 CAPITAL OUTLAY 606400 Vehicles and Equipment 3,639 7,544 55,743 39,550 39,190 48,400 TOTAL CAPITAL OUTLAY 3,639 7,544 55,743 39,550 39,190 48,400 TOTAL ROADS & MAINTENANCE 455,432 808,444 887,151 991,997 975,715 1,028,229 116 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 landscaping, sports turf management, trash removal, planting & removal of trees, shrubs, 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, eight (8) pickle ball courts, four (4) basketball courts, Dog Park, Splash Pad, medians on US 1 and Schumann Drive, and all of the Sebastian Blvd. intersections within City limits. The department also provides; aerobics, exercise, dance, Yoga, Tai Chi, 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, along with Riverview Park and various pavilions for events and meetings. Leisure Services is also responsible for fulfilling City-sponsored special event requirements and to provide the necessary manpower to ensure these events are successful while maintaining the health of Riverview Park. FISCAL YEAR 2020 ACCOMPLISHMENTS  Completed construction of the Sebastian Pickleball Complex  Resurfaced the Har-Tru Clay Tennis Courts at Friendship Park  Created and Implemented a Parks Integrated Pest Management Program  Constructed 4 new dugouts, outfield fencing and renovated the batting cage at the Barber Street Sports Complex Baseball & Softball fields  Renovated foot bridges over the swales at Riverview Park on the East and West side of IR Drive  Completed installation of an ADA Accessible Dock at the Yacht Club  Replaced all rubber mulch at playgrounds with Engineer Wood Fiber Mulch FISCAL YEAR 2021 GOALS AND OBJECTIVES  Continue to revise and improve the Parks Integrated Pest Management Program  Continue implementing our new Park identification signage plan  Provide quality support to all City sponsored special events at Riverview Park  Complete construction of the remaining 4 dugouts at the Barber Street Sports Complex Baseball & Softball fields  Continue to implement accessible components as we replace neighborhood playgrounds throughout the City PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Neighborhood Parks 42.26 Acres 42.26 Acres 42.26 Acres 42.26 Acres 42.26 Acres Community Parks 61.58 Acres 61.58 Acres 61.58 Acres 62.88 Acres 62.88 Acres Barber Street Sports Complex 22.54 Acres 22.54 Acres 22.54 Acres 22.54 Acres 22.54 Acres Special Facilities 7.17 Acres 7.17 Acres 7.17 Acres 7.17 Acres 7.17 Acres Nature Preserve Areas 244.24 Acres 244.24 Acres 244.24 Acres 244.24 Acres 244.24 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 117 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 47.00%46.00% 5.00%4.00% 15.00%15.00% 7.00%5.00%Playgrounds - Repair and maintain equipment at all City owned playground areas. 16.00%15.00% 6.00%10.00% 4.00%5.00% 100.00%100.00% Structural Repairs and Irrigation -Maintain,repair and/or replace buildings,structures and irrigation systems. Parks -Mow,weed,and edge 165 acres of park land and 18 park locations.Remove trash at all parks to maintain maximum cleanliness. Ballfields -Fertilization and pest control,drag,rake,mow,remove trash,and maintain facilities at 8 athletic fields to maintain a safe area of play within the 22 acre Sports Complex. Landscaping -Trimming,removal and replacement of trees,plants,mulch,and sod on all City properties. Active Recreation -Provide aerobics,exercise,dance,Yoga,Tai Chi,baby bees,and karate programs at the Community Center. Recreation -Fulfill City-sponsored event requirements and provide the necessary manpower for these. Ensure Riverview Park and/or Riverfront are prepared in a timely manner,per event demands,and insure all efforts are made to maintain the health of Riverview Park. LEISURE SERVICES DEPARTMENT BUDGET SUMMARY Amended Projected FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 518,371$ 505,975$ 759,730$ 819,797$ 763,896$ 786,673$ 22,777$ Operating Expenses 394,206 369,197 244,648 229,455 218,970 260,412 41,442 Capital Outlay 10,880 4,368 140,640 145,168 145,168 63,000 (82,168) Total 923,457$ 879,540$ 1,145,017$ 1,194,420$ 1,128,034$ 1,110,085$ (17,949)$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures Difference 22,777$ 41,442$ (82,168)$ 3. Capital Outlay - Decrease due to less new equipment planned for purchase. 1. Personal Services - Increase due to having positions full all year. 2. Operating Expenses - Increase due primarily to new electric service at Pickleball facility and planned facility improvements. The Fiscal Year 2020-2021 adopted budget for Leisure Services is $1,110,085.This compares to the 2019-2020 projected expenditures of $ 1,128,034, a decrease of $ 17,949 or -1.59%. 118 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE LEISURE SERVICES DEPARTMENT Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Leisure Services Director 72,868 / 131,163 1.00 1.00 1.00 1.00 86,830$ 86,500$ Recreation Supervisor 33,679 / 60,622 1.00 1.00 1.00 1.00 52,000 52,000 Maintenance Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 47,775 47,750 Maintenance Worker II 27,384 / 49,291 4.00 4.00 4.00 4.00 139,500 121,000 Maintenance Worker I 25,812 / 46,462 5.00 5.00 5.00 5.00 151,725 162,750 Clerical Assistant I 25,080 / 45,109 0.00 0.50 1.00 1.00 18,390 25,250 Tennis Courts Attendants (P/T)$ 8.84/hr 2.00 2.00 2.00 2.00 32,170 36,750 Asst Recreation Supervisor $ 10.00/hr 0.50 0.50 0.50 0.00 300 - Maintenance Worker I (P/T)25,812 / 46,462 0.50 0.50 0.50 0.00 - - Recreation Attendant (P/T)$ 10.30/hr 0.50 0.00 0.00 0.00 - - Skate Park Attendants (P/T)$ 8.84/hr 1.50 0.00 0.00 0.00 - - Gymnastics Assistants 4.00 0.00 0.00 0.00 - - 21.00 15.50 16.00 15.00 TOTAL SALARIES 528,690$ 532,000$ Overtime 20,500 20,000 FICA Taxes 42,000 42,329 Clothing Allowance 1,280 1,320 Deferred Compensation 44,205 46,653 Group Health Insurance Premium 106,276 121,244 Employee Assistance Program 186 206 Worker's Comp Insurance 20,759 22,921 Total Personal Services 763,896$ 786,673$ FULL TIME EQUIVALENTS 119 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Mower 13,000$ 13,000$ -$ 14,000$ -$ 40,000$ Utility Vehicle 16,000 - - - - 16,000 1/2 ton Extended Cab Pick-Up Truck 34,000 - 34,000 34,000 34,000 136,000 Yacht Club Building Improvements - 10,000 - - - 10,000 Refurbish Friendship Park Tennis Office - 1,800 - - - 1,800 Refurbish Park Restroom Floors - 6,500 - - - 6,500 63,000$ 31,300$ 34,000$ 48,000$ 34,000$ 210,300$ LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY RECREATION IMPACT FEES EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Park Identification Signage 30,000$ 30,000$ -$ -$ -$ 60,000$ Playground Improvements 70,000 40,000 40,000 110,000 40,000 300,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 100,000 120,000$ 90,000$ 60,000$ 130,000$ 60,000$ 460,000$ LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY DISCRETIONARY SALES TAX Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Barber Street Lightning System 24,000$ -$ -$ -$ -$ 24,000$ 24,000$ -$ -$ -$ -$ 24,000$ 120 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT Code: 010057 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 312,197 311,822 537,130 574,100 528,390 532,000 511300 Temporary Salaries 51,029 53,298 628 1,000 300 0 511400 Overtime 23,013 12,708 19,197 19,851 20,500 20,000 512100 FICA Taxes 30,016 27,950 41,104 44,777 42,000 42,329 512215 Clothing Allowance 1,160 1,060 1,450 1,320 1,280 1,320 512225 Deferred Compensation 30,421 27,162 41,111 46,406 44,205 46,653 512301 Group Health Insurance Premium 41,616 59,384 95,229 108,303 106,276 121,244 512305 Dependant Health Ins Premium 12,788 0 0 0 0 0 512309 Employee Assistance Program 216 0 177 190 186 206 512400 Worker's Comp Insurance 15,915 12,591 23,705 23,850 20,759 22,921 TOTAL PERSONAL SERVICES 518,371 505,975 759,730 819,797 763,896 786,673 OPERATING EXPENDITURES 533400 Other Contractual Services 162,577 157,638 5,179 3,500 2,500 3,000 533415 Janitorial Services 2,717 0 0 0 0 0 533420 Pest Control 0 750 4,258 4,000 4,000 7,000 534000 Travel and Per Diem 806 295 1,844 2,500 1,600 2,500 534101 Telephone 4,807 5,359 4,466 2,500 1,450 1,500 534105 Cellular Telephone 625 594 1,075 1,500 1,385 1,440 534110 Internet Services 550 604 1,519 1,500 900 2,440 534120 Postage 11 2 224 50 50 50 534310 Electric 68,912 72,720 73,923 72,000 73,500 83,500 534320 Water/Sewer 15,009 12,899 13,984 13,250 14,500 15,225 534380 Trash Pickup/Hauling 0 0 0 0 614 0 534400 Rents and Leases 0 0 0 11,325 6,181 6,795 534420 Equipment Leases 1,291 1,192 3,063 3,000 2,500 2,750 534610 R & M - Buildings 0 0 0 0 0 7,000 534615 R & M - Docks & Piers 124 1,807 4,710 5,000 5,000 2,000 534620 R & M-Vehicles 5,433 3,634 4,372 3,000 5,000 4,500 534630 R & M - Office Equipment 1 5 6 400 320 312 534640 R & M - Operating Equipment 18,268 20,258 18,354 18,000 12,000 20,000 534680 R & M - Irrigation Systems 5,793 3,895 11,653 7,000 7,000 5,500 534685 R & M - Grounds Maintenance 11,229 14,476 12,654 17,000 17,000 20,000 534686 R & M - Parks Facilities 65,081 31,658 33,331 17,130 17,000 26,000 534830 Special Event Expense 2,964 3,206 4,619 3,660 3,000 4,000 535200 Departmental Supplies 3,477 11,402 6,514 6,000 5,000 5,000 535210 Computer Supplies 141 82 187 420 420 200 535221 Fertilizer/Chemical Supplies 5,630 3,488 7,494 9,000 9,000 9,000 535230 Small Tools and Equipment 3,413 2,695 6,026 3,500 3,500 3,500 535260 Gas and Oil 9,792 13,719 18,335 16,500 17,000 17,000 535270 Uniforms and Shoes 2,382 2,544 2,939 3,200 3,200 3,200 535275 Safety Equipment 544 868 569 750 750 1,500 535410 Dues and Memberships 1,156 2,520 1,203 1,500 1,500 1,900 535420 Books and Publications 0 0 0 100 100 100 535450 Training and Education 1,478 887 2,149 2,170 3,000 3,500 TOTAL OPERATING EXPENDITURES 394,206 369,197 244,648 229,455 218,970 260,412 CAPITAL OUTLAY 606200 Buildings 0 0 24,696 0 0 0 606300 Improvements Other Than Bldgs 1,400 0 38,327 35,088 35,088 0 606400 Vehicles and Equipment 9,480 4,368 77,617 110,080 110,080 63,000 TOTAL CAPITAL OUTLAY 10,880 4,368 140,640 145,168 145,168 63,000 TOTAL PARKS & RECREATION DIVISION 923,457 879,540 1,145,017 1,194,420 1,128,034 1,110,085 121 CITY OF SEBASTIAN, FLORIDA 2020/2021 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, the Natural Resource Board, 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 2020 ACCOMPLISHMENTS  Initiated Data & Analysis and GOP updates to eight elements of the Comprehensive Plan  Completed infrastructure improvements to Fisherman’s Landing Park with FIND funding  Revised Stormwater Fee Credit Policy and refined program parameters  Updated four Land Development Codes  Made successful application for over $ 700,000 in alternative funding  Continued to administer CRA grant funds (FSL & S2S)  Completed Riverview Park Tree Preservation Plan  Completed Wayfinding Sign Program design  Completed 5 Year CRS Audit  Completed CDBG Annual Action Plan and COVID updated plan  Completed updates to 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  Initiated Stonecrop FEMA Grant Phase I  Completed Sustainable Sebastian Initiation Plan  Completed Integrated Pest Management Plan  Installation of Living Dock and educational materials at Fisherman’s Landing  Final Report submitted for Community Oyster Garden cost share grant with IRLC  Developed maps, zones, and GIS sign inventory app for Sign Shop  Completed review of five City of Sebastian projects through TAC  Completed Florida Friendly Garden at City Hall 122 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET FISCAL YEAR 2021 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 and initiate Economic Development web page  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 Riverview 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  Formalize TAC review process  Complete Green Infrastructure Map  Implement Sustainable Sebastian Initiation Plan  Finalize new site plan process and application  Initiate Stonecrop FEMA Grant Phase II  Make application for approximately $ 500,000 in alternative funding  Complete Scrub-Jay HCP amendment and easement PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/21 Total Major & Minor Site Plan Reviews 11 15 13 20 15 Total Major & Minor Site Plan Approvals 6 5 8 10 10 Preliminary/Final Plat Approvals 3 2 0 6 5 Total Temporary Permits Issued 34 35 32 45 35 Division of a Single Lot/Release of Unity of Titles 5 18 13 24 15 Unity of Titles 26 18 12 25 15 Land Use and Zoning Change Requests 0 2 1 2 2 Annexation Requests/Approvals 0 2 1 2 0 Flood Zone Determinations/MT-1 Applications 37 50 62 60 60 Commercial Site Plan Inspections 22 20 15 25 15 Land Development Code Amendments 1 6 3 10 5 Conditional Use/Special Use/Accessory Structure Approvals 7 12 7 16 10 Easements/Acquisitions 4 1 3 1 4 Variances/Appeals/Waivers 4 20 4 30 10 Comp Plan/Element Changes 0 4 0 6 6 Stormwater Credit Program 54 130 69 180 70 Building Permits Zoning Reviews - Residential 0 300 184 400 200 Building Permits Zoning Inspections - Environmental 0 4 709 700 600 Façade, Sign, and Landscape Grant 5 8 4 5 5 Septic to Sewer Grant 8 55 4 50 20 Application Requests Processed 160 0 10 10 10 Processing Time for Site Plans (Months)3 8 7 4 4 123 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR COMMUNITY DEVELOPMENT STAFFING NATURE OF ACTIVITY 19/20 20/21 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 from outside agencies,public input,and direction from the 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 180,910$ 357,598$ 318,631$ 424,545$ 398,283$ 424,825$ 26,542$ Operating Expenses 33,677 38,178 47,574 148,705 141,748 66,125 (75,623) Capital Outlay - - - 16,474 14,650 16,500 1,850 Total 214,587$ 395,776$ 366,205$ 589,724$ 554,681$ 507,450$ (47,231)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 26,542$ (75,623)$ 1,850$ 3. Capital Outlay - Increase due to new equipment to be used in support of the Sustainable Sebastian program. 1. Personal Services - Increase due to having positions full all year and a position reclassification. 2. Operating Expenses - Decrease due to majority of Comp Plan updates being completed in prior year. The Fiscal Year 2020-2021 adopted budget for Community Development is $507,450.This compares to the 2019-2020 projected expenditures of $ 554,681, a decrease of $ 47,231, or -8.52%. 124 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE COMMUNITY DEVELOPMENT Projected PAY Amended Expenditure Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Community Development Director/CRA Manager 72,868 / 131,163 1.00 1.00 1.00 1.00 94,111$ 93,750$ Senior Planner 55,588 / 100,858 0.00 1.00 1.00 1.00 45,383 62,000 Community Development Manager 50,871 / 91,568 1.00 1.00 1.00 1.00 80,194 80,000 Junior Planner 43,975 / 79,156 1.00 1.00 1.00 1.00 45,975 45,750 Environmental Planner 43,975 / 79,156 1.00 1.00 1.00 1.00 41,854 45,500 4.00 5.00 5.00 5.00 TOTAL SALARIES 307,517$ 327,000$ Overtime 2,000 2,000 FICA Taxes 23,515 25,178 Deferred Compensation 27,746 29,783 Clothing Allowance 120 120 Group Health Insurance Premium 36,724 40,074 Employee Assistance Program 75 79 Worker's Comp Insurance 586 591 Total Personal Services 398,283$ 424,825$ CAPITAL OUTLAY SCHEDULE COMMUNITY DEVELOPMENT DEPARTMENT - TO BE FUNDED BY GENERAL FUND Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Sustainable Sebastian 16,500$ -$ -$ -$ -$ 16,500$ 16,500$ -$ -$ -$ -$ 16,500$ COMMUNITY DEVELOPMENT DEPARTMENT - TO BE FUNDED BY DISCRETIONARY SALES TAX Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Harrison St Park Plaza 270,000$ 250,000$ -$ -$ -$ 520,000$ N. Central Ave Event Plaza 40,000 250,000 250,000 - - 540,000 Tree Protection Plan 135,000 135,000 - - - 270,000 445,000$ 635,000$ 250,000$ -$ -$ 1,330,000$ COMMUNITY DEVELOPMENT DEPARTMENT - TO BE FUNDED BY RIVERFRONT CRA Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Working Waterfront Landscaping 45,000$ -$ -$ -$ -$ 45,000$ Septic to Sewer Grant Program - 100,000 - 100,000 - 100,000 45,000$ 100,000$ -$ 100,000$ -$ 145,000$ 125 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT Code: 010080 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 128,186 276,229 243,232 319,900 307,517 327,000 511400 Overtime 6,620 2,057 1,124 2,000 2,000 2,000 512100 FICA Taxes 9,743 20,781 18,974 24,566 23,515 25,178 512215 Clothing Allowance 0 100 120 120 120 120 512225 Deferred Compensation 11,721 22,667 22,425 29,063 27,746 29,783 512301 Group Health Insurance Premium 13,581 35,331 32,143 48,081 36,724 40,074 512305 Dependant Health Ins Premium 10,693 0 0 0 0 0 512309 Employee Assistance Program 62 0 63 79 75 79 512400 Worker's Comp Insurance 303 433 550 736 586 591 TOTAL PERSONAL SERVICES 180,910 357,598 318,631 424,545 398,283 424,825 OPERATING EXPENDITURES 533120 Consultants 8,713 12,176 30,304 122,500 122,500 40,000 533400 Other Contractual Services 1,648 1,760 2,234 2,000 2,000 3,000 534000 Travel and Per Diem 922 2,657 977 3,500 150 2,500 534105 Cellular Telephone 176 929 363 216 300 240 534110 Internet Services 0 1,014 433 433 433 433 534120 Postage 903 1,773 785 1,000 800 800 534130 Express Mail 0 18 40 50 50 50 534420 Equipment Leases 1,422 1,397 1,385 1,450 1,965 2,112 534620 R & M-Vehicles 1,873 849 54 500 250 250 534630 R & M-Office Equipment 2,218 2,928 2,091 2,500 2,520 2,940 534825 Advertising (Econ Dev)8,998 0 0 0 0 0 534830 Special Events (NRB)1,092 1,416 1,182 2,576 500 2,000 534910 Clerk of Court Filing Fees 0 10 53 30 30 30 534920 Legal Ads 1,838 3,816 3,169 2,500 2,500 2,500 535200 Departmental Supplies 1,469 2,593 1,446 2,000 2,000 2,000 535210 Computer Supplies 109 877 30 800 800 800 535260 Gas and Oil 227 516 471 600 500 500 535270 Uniforms & Shoes 0 87 0 0 0 150 535410 Dues and Memberships 734 1,246 1,231 1,800 1,800 1,870 535420 Books and Publications 132 0 40 300 150 150 535450 Training and Education 1,205 2,115 1,286 3,950 2,500 3,800 TOTAL OPERATING EXPENDITURES 33,677 38,178 47,574 148,705 141,748 66,125 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 16,474 14,650 16,500 TOTAL CAPITAL OUTLAY 0 0 0 16,474 14,650 16,500 TOTAL COMMUNITY DEVELOPMENT 214,587 395,776 366,205 589,724 554,681 507,450 126 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Expenditures Budget Difference Personal Services 409,276$ 291,741$ 278,439$ 287,800$ 268,500$ 239,935$ (28,565)$ Operating Expenses 611,345 634,268 712,594 701,557 672,880 710,865 37,985 Grants and Aids - - - - - - - Capital Outlay 1,765 2,918 - - - - - Non-Operating 2,173,590 636,029 23,244 4,691 4,691 - (4,691) Total 3,195,976$ 1,564,956$ 1,014,277$ 994,048$ 946,071$ 950,800$ 4,729$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Expenditures:Difference (28,565)$ 37,985$ (4,691)$ 1. Personal Services - Decrease due to anticipated lower health reimbursement account expenses. The Fiscal Year 2020-2021 adopted budget for Non-Departmental is $950,800.This compares to the 2019-2020 projected expenditures of $ 946,071, an increase of $ 4,729, or .5%. 3. Non-Operating Expenses - Decrease due to no transfer to other funds. 2. Operating Expenses - Increase due primarily to insurance increases. 127 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL FUND NON-DEPARTMENTAL Code: 010099 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 512301 Group Health Insurance 95,512 90,110 41,304 20,800 14,500 14,800 512307 Health Reimbursement Account 189,297 201,631 234,740 265,000 254,000 224,335 512500 Unemployment (43)0 2,395 800 0 800 512700 Additional Compensation 124,511 0 0 1,200 0 0 TOTAL PERSONAL SERVICES 409,276 291,741 278,439 287,800 268,500 239,935 OPERATING EXPENDITURES 533100 Professional Services 0 0 7,500 43,000 29,700 0 533110 Prof Services - Labor Attorney 0 0 19,296 0 0 0 533120 Consultants 2,867 1,662 5,000 0 0 0 533400 Other Contractual Services 1,164 3,826 48 11,280 15,500 5,000 533425 Contract Mowing Services 29,865 25,170 5,580 15,000 10,000 10,000 533426 Code Enforcement Charges 0 275 0 0 0 0 534101 Telephone 19,735 21,781 19,260 23,780 16,100 16,140 534110 Internet Services 17,721 17,685 3,795 1,782 2,420 2,420 534120 Postage 5,220 3,029 672 3,275 800 800 534310 Electric 38,994 41,134 39,383 43,000 39,000 39,000 534320 Water/Sewer 4,678 4,552 4,182 4,750 4,300 4,300 534500 Insurance 225,840 220,350 270,104 269,220 281,500 320,826 534501 Claims 2,911 7,984 48,738 28,964 26,600 30,000 534630 R&M Office Equipment 9,600 9,600 600 2,400 2,400 2,400 534700 Printing and Binding 6,849 3,326 0 4,500 0 0 534805 4th of July 20,000 32,392 32,004 32,700 32,700 32,750 534815 Paver Bricks 926 770 441 700 700 800 534825 Advertising Expenditures 2,134 2,902 2,487 3,300 2,950 2,990 534830 Special Events Expense 824 5,000 0 0 0 0 534835 Special Employee Events 4,291 4,615 4,938 5,000 5,000 5,000 534942 PD Safety Class Expenses 0 0 1,360 0 0 0 543943 PD COPE Unit Expenses 0 16,749 18,048 0 0 0 534944 Supplies-PS Empl Exp Fund 4,789 3,372 7,227 0 0 0 534945 Supplies-General Empl Exp Fund 331 0 0 0 0 0 534980 Payment-Riverfront CRA Fund 181,631 181,652 183,130 182,738 182,732 208,819 535200 Departmental Supplies 1,350 1,187 1,396 1,800 1,800 2,510 535410 Dues and Memberships 2,851 3,052 3,250 3,250 3,460 3,460 535450 Training and Education 0 0 2,000 3,500 0 6,000 535454 PBA Tuition Reimb Plan 7,098 2,858 1,184 5,000 4,600 5,000 535455 PEA Tuition Reimb Plan 1,353 741 0 3,000 1,000 3,000 535705 Property Taxes 0 0 (36)0 0 0 535710 Non-Ad Valorem Tax 18,322 18,604 31,007 9,618 9,618 9,650 TOTAL OPERATING EXPENSES 611,345 634,268 712,594 701,557 672,880 710,865 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,765 2,918 0 0 0 0 TOTAL CAPITAL OUTLAY 1,765 2,918 0 0 0 0 NON-OPERATING 909120 Interfund Trfr to 120 LOGT 200,000 0 0 0 0 0 909131 Interfund Trfr to Fund 310 1,603,353 571,892 0 0 0 0 909132 Interfund Trfr to Fund 320 5,449 52,817 2,787 0 0 0 909133 Trfr to Transp Impr Fund 330 132,925 0 0 0 0 0 909140 Trfr to Fund 140 0 0 20,457 0 0 0 909145 Trfr to Fund 450 AP 28,040 0 0 4,691 4,691 0 909163 Interfund Trfr to Fund 163 100,000 0 0 0 0 0 909410 Interfund Trfr to Fund 410 78,823 11,320 0 0 0 0 909480 Trfr to Fund 480 Building 25,000 0 0 0 0 0 TOTAL NON-OPERATING 2,173,590 636,029 23,244 4,691 4,691 0 TOTAL NON-DEPARTMENTAL 3,195,976 1,564,956 1,014,277 994,048 946,071 950,800 OTHER FINANCING USES 909330 Unappropriated Budget Savings 0 866,259 0 0 0 286,902 TOTAL EXPENDITURES AND OTHER USES 3,195,976 2,431,215 1,014,277 994,048 946,071 1,237,702 128 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 SPECIAL REVENUE FUNDS 129 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 130 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Local Option Gas Tax Fund (LOGT)1,006,250$ Discretionary Sales Tax Fund (DST)3,670,203 Riverfront Community Redevelopment Agency 490,215 Parking In-Lieu-Of Fund 4,376 Recreation Impact Fee Fund 155,000 Stormwater Utility Fund 2,084,558 Law Enforcement Forfeiture Fund 1,250 TOTAL 7,411,852$ 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. 131 LOCAL OPTION GAS TAX LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget TAXES 312400 Local Option Gas Tax 674,778 715,311 715,311 736,320 710,000 710,000 TOTAL TAXES 674,778 715,311 715,311 736,320 710,000 710,000 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 12,532 12,908 12,908 13,694 13,694 14,105 361100 Interest Income 948 6,685 6,685 5,347 10,770 13,808 TOTAL MISCELLANEOUS REVENUE 13,480 19,593 19,593 19,041 24,464 27,913 NON-REVENUE SOURCES 381001 Interfund Transfer from Fund 001 200,000 0 0 0 0 0 389991 Appropriation From Fund Balance 152,896 0 12,550 0 0 268,337 TOTAL NON-REVENUE SOURCES 352,896 0 12,550 0 0 268,337 TOTAL LOCAL OPTION GAS TAX 1,041,154 734,904 747,454 755,361 734,464 1,006,250 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020-2021 allocation for the City of Sebastian is estimated at $739,464. The estimate is based on trend analysis. 132 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget 533300 All Aboard Florida 71,894 0 0 0 0 0 533400 Other Contractual Services 0 0 11,500 0 0 0 533452 Road Maintenance Service 1,081 651 1,350 0 0 0 534315 Public Lighting 0 0 0 0 0 0 534695 Railroad Crossing Maintenance 5,103 5,400 48,344 5,400 5,400 5,400 535310 Road Materials and Supplies 23,386 19,705 19,011 0 0 0 535380 Signalization Supplies 21,621 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 123,085 25,756 80,205 5,400 5,400 5,400 CAPITAL OUTLAY 606400 Vehicles and Equipment 12,011 27,570 0 106,000 106,000 257,510 TOTAL CAPITAL OUTLAY 12,011 27,570 0 106,000 106,000 257,510 DEBT SERVICE 707105 Principal - Paving Loan 215,000 219,000 224,000 229,000 229,000 233,000 707205 Interest - Paving Loan 27,635 23,445 19,187 14,802 14,802 10,340 TOTAL DEBT SERVICE 242,635 242,445 243,187 243,802 243,802 243,340 NON-OPERATING 909133 Trfr to Transp Impr Fund 330 663,423 96,793 424,062 211,160 155,431 500,000 909990 Unappropriated 0 342,340 0 188,999 223,831 0 TOTAL NON-OPERATING 663,423 439,133 424,062 400,159 379,262 500,000 TOTAL LOCAL OPTION GAS TAX 1,041,154 734,904 747,454 755,361 734,464 1,006,250 133 DISCRETIONARY SALES TAX DISCRETIONARY SALES TAX FUND REVENUECode: 130010 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Account Description Actual Actual Actual Budget Projected Budget Number 312600 Discretionary Sales Tax 3,207,905 3,417,586 3,524,825 3,659,032 3,426,818 3,581,025 TOTAL TAXES 3,207,905 3,417,586 3,524,825 3,659,032 3,426,818 3,581,025 MISCELLANEOUS REVENUE 361100 Interest Income 29,500 41,451 100,356 58,272 64,399 80,178 361105 SBA Interest Earnings 10,463 15,396 15,394 15,000 9,100 9,000 TOTAL MISCELLANEOUS REVENUE 39,963 56,847 115,750 73,272 73,499 89,178 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 65,228 0 0 3,877,491 4,065,034 0 TOTAL NON-REVENUE SOURCES 65,228 0 0 3,877,491 4,065,034 0 TOTAL DISCRETIONARY SALES TAX 3,313,096 3,474,433 3,640,575 7,609,795 7,565,351 3,670,203 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020-2021 allocation for the City of Sebastian is estimated at $3,581,025. The estimate is based on the trend analysis. This revenue source was extended by referendum vote in FY 2016-2017 until December 31, 2023. 134 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURESCode: 130051 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Account Description Actual Actual Actual Budget Projected Budget Number NON-OPERATING 909123 Interfund Trfr to 230-Series 2003 DSF 354,854 0 0 0 0 0 909131 Trfr to Capital Projects Fund 310 643,474 1,364,845 625,248 860,555 6,010,146 675,695 909132 Trfr to CIP Fund 320 480,928 16,062 227,077 40,000 65,700 469,000 909133 Trfr to Transp Impr Fund 330 941,624 389,721 51,462 5,422,223 377,279 565,000 909263 Trfr to Stormwater Debt Svs 263 402,963 403,792 402,914 401,355 401,355 400,961 909363 Trfr to Stormwater Impr Fund 363 22,309 30,154 12,425 500,000 283,645 600,000 909410 Trfr to Golf Course Fund 410 59,798 138,375 0 110,000 110,000 0 909455 Trfr to Fund 455 AP 407,146 220,762 291,420 275,662 317,226 224,963 909990 Unappropriated 0 910,722 2,030,029 0 0 734,584 TOTAL NON-OPERATING 3,313,096 3,474,433 3,640,575 7,609,795 7,565,351 3,670,203 TOTAL DISCRETIONARY SALES TAX 3,313,096 3,474,433 3,640,575 7,609,795 7,565,351 3,670,203 135 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 181,150 181,631 181,652 183,842 183,130 208,819 338200 Tax Increment Revenue - County 157,874 160,610 184,879 201,868 201,086 215,084 TOTAL TAXES 339,024 342,241 366,532 385,710 384,216 423,903 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 378,043 383,999 530,082 759,131 617,017 539,987 CITY OF SEBASTIAN, FLORIDA 2020/2021 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. 136 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 0 0 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 2020/2021 ANNUAL BUDGET 137 PARKING IN-LIEU-OF FUND PARKING IN-LIEU-OF FUND REVENUE Code: 150010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 0 0 0 0 0 0 361105 SBA Interest Earnings 468 929 1,393 1,342 1,344 1,376 363400 Parking In-Lieu-Of Fee 24,945 13,776 0 0 500 3,000 389991 Appropriation from PY Fund Balance 33,082 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 58,495 14,705 1,393 1,342 1,844 4,376 TOTAL PARKING IN-LIEU-OF FUND 58,495 14,705 1,393 1,342 1,844 4,376 PARKING IN-LIEU-OF FUND EXPENDITURES Code: 150051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget CAPITAL OUTLAY AND PROJECTS 606908 Parking 58,495 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 58,495 0 0 0 0 0 NON-OPERATING 909990 Unappropriated 0 14,705 1,393 1,342 1,844 4,376 TOTAL NON-OPERATING 0 14,705 1,393 1,342 1,844 4,376 TOTAL PARKING IN-LIEU-OF FUND 58,495 14,705 1,393 1,342 1,844 4,376 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET 138 RECREATION IMPACT FEE FUND RECREATION IMPACT FEE FUND REVENUE Code: 160010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 8,887 9,053 9,989 3,500 4,524 3,500 361105 SBA Interest Earnings 0 3,499 4,262 1,634 2,500 1,500 363270 Recreation Impact Fee 102,700 141,050 129,550 141,050 150,000 150,000 TOTAL MISCELLANEOUS REVENUE 111,587 153,602 143,801 146,184 157,024 155,000 NON-REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 302,182 155,888 484,770 473,929 0 TOTAL NON-REVENUE SOURCES 0 302,182 155,888 484,770 473,929 0 TOTAL RECREATION IMPACT FEE 111,587 455,784 299,689 630,954 630,953 155,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 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 14,774 19,600 0 0 0 0 TOTAL OPERATING EXPENDITURES 14,774 19,600 0 0 0 0 NON-OPERATING 909132 Transfer to CIP Fund 320 46,455 436,184 299,689 630,954 630,953 120,000 909990 Unappropriated 50,358 0 0 0 0 35,000 TOTAL NON-OPERATING 96,813 436,184 299,689 630,954 630,953 155,000 TOTAL RECREATION IMPACT FEE 111,587 455,784 299,689 630,954 630,953 155,000 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 2020/2021 ANNUAL BUDGET 139 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 assessed on a single residential ERU in the amount of $10.00 per month, or $120.00 per year (Resolution R-18-19). The Stormwater Utility Staff are responsible for the control and maintenance of the City’s stormwater drainage system, consisting of 280 miles of swales, 50 miles of channels, 8.15 miles of canals and 310 catch basins, baffle boxes, and culvert structures for the purposes of flooding prevention and water quality improvement. The Stormwater staff also enforces compliance with Federal NPDES regulations and the City’s Stormwater Management Plan for the purpose of improving the quality of stormwater runoff prior to discharge into the St. Sebastian River and the Indian River Lagoon. SUMMARY OF REVENUES AND EXPENDITURES Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,102,138$ 1,014,980$ 2,076,432$ 2,013,883$ 2,113,001$ 2,084,558$ Total Expenses 1,273,480$ 1,351,422$ 1,537,182$ 2,008,447$ 1,761,615$ 2,053,356$ Change in Unrestricted Reserves (171,342)$ (336,442)$ 539,250 5,436$ 351,386$ 31,202$ FISCAL YEAR 2020 ACCOMPLISHMENTS  Completed slip lining and outfall reconstruction of the Schumann Drive elliptical culvert, a major culvert collecting the stormwater runoff from tributary drainage conveyances from City streets and homes in Schumann Park area neighborhoods.  Serviced and maintained 100% of City’s baffle box treatment structures each quarter.  Maintained City’s numerous catch basins to protect water quality and ensure proper function during storm events.  Replaced numerous road crossing culverts.  Trained Division staff so that 100% of division staff have earned their CDL-B licenses with half of these earning the highest CDL level, A. All are cross-trained and proficient with multiple pieces of heavy stormwater maintenance equipment.  Trained and certified 100% of all Division staff in the Maintenance of Traffic Operations (MOT - safe setup and operation of work zone within City ROWs) at the Intermediate and/or Advanced level.  Successfully recruited and extensively trained four new Stormwater Maintenance Worker I’s to replace stormwater staff that left for higher compensation in a neighboring city.  Enrolled the City’s Stormwater Utility Technician, a highly promising recent hire, in the City’s reimbursement college degree program (via Indian River College).  Removed by extremely difficult mechanical means a huge expansion of invasive Brazilian Pepper trees from the City’s Stormwater Park; however applied zero herbicides to residual Brazilian Pepper stumps to prevent rapid regrowth. 140 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET FISCAL YEAR 2021 GOALS AND OBJECTIVES  Design and construct on-time and on-budget all Stormwater Utility Capital Projects funded for for FY 2021.  Solicit and secure a specialized consultant through an RFQ process for completion of a much needed Stormwater Master Plan update and the subsequent procurement of $50-100 M in state and federal grant and programmatic funds over a ten year period for stormwater CIPs, including rebuilding, reconstruction and restoration dredging of the City’s 8.15 mile Elkcam Creek/Collier Creek canal.  Resume necessary maintenance and repair of City’s 8.15 mile Elkcam Creek/Collier Creek canal using an Integrated Pest Management Approach.  Service and maintain 100% of City’s baffle box treatment structures each quarter.  Ensure the City’s stormwater conveyance mowing contractor completes 100% of needed mowing and excess vegetation harvesting on-budget and on-schedule.  Maintain the City’s numerous catch basins to protect water quality and ensure proper function during storm events.  Replaced numerous road crossing culverts PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 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 205 205 205 205 205 Linear feet Main Ditches reconstructed 1,000 1,000 1,000 1,000 2,000 Road Crossing Pipe Replacements 20 20 20 20 20 STORMWATER UTILITY PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 50.00%55.00% 25.00%20.00% 10.00%10.00% 5.00%5.00% 10.00%10.00% 100.00%100.00% Drainage Maintenance -Clean and spray stormwater swales,ditches and canals.Maintain 9 miles of large canals. Maintain ditches, swales and side yard ditches. Catch basins, Manholes and 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. 141 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STORMWATER UTILITY DIVISION REVENUE Code: 163010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 0 363630 Stormwater Utility Fee 964,338 970,113 1,969,967 1,940,000 2,038,668 2,039,714 363631 Delinquent Stormwater Fees 28,501 28,979 68,701 0 0 0 TOTAL CHARGES FOR SERVICES 992,839 999,092 2,038,668 1,940,000 2,038,668 2,039,714 MISCELLANEOUS REVENUE 361100 Interest Income 7,956 15,654 27,087 35,400 28,268 40,000 361105 SBA Interest 0 0 9,801 0 7,165 4,844 361150 Other Interest 1,343 234 875 683 650 0 364100 Sale of Fixed Assets 0 0 0 37,800 38,250 0 381001 Transfer from Fund 001 100,000 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 109,299 15,888 37,764 73,883 74,333 44,844 TOTAL STORMWATER REVENUES 1,102,138 1,014,980 2,076,432 2,013,883 2,113,001 2,084,558 USE OF UNRESTRICTED RESERVES 171,342 336,442 0 0 0 0 TOTAL STORMWATER UTILITY 1,273,480 1,351,422 2,076,432 2,013,883 2,113,001 2,084,558 STORMWATER UTILITY DIVISION BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Personal Services 336,196$ 630,002$ 848,908$ 735,344$ 672,310$ 694,974$ 22,664$ Operating Expenses 389,210 719,157 536,317 815,303 631,512 816,332 184,820 Capital Outlay - 2,263 18,198 182,800 182,793 242,050 59,257 Non-Operating 548,074 - 673,009 280,436 626,386 331,202 (295,184) Total 1,273,480$ 1,351,422$ 2,076,432$ 2,013,883$ 2,113,001$ 2,084,558$ (28,443)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenditures:Difference 22,664$ 184,820$ 3. Capital Outlay - Increase due to replacement of a large piece of equipment.59,257$ (295,184)$ The Fiscal Year 2020-2021 adopted budget for the Stormwater Utility Division is $2,084,558.This compares to the 2019-2020 projected expenditures of $ 2,113,001, a decrease of $ 89,443, or -1.35%. 1. Personal Services - Increase due to having positions full all year. 2. Operating Expenses - Increase due to additional swale maintenance and pipe replacements. 4. Non-Operating - Decrease due to lower unappropriated funds. 142 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION Projected PAY Amended Expenditures Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Stormwater Utilities Director 72,868 / 131,163 1.00 0.00 0.00 0.00 -$ -$ Asst Stormwater Utilities Director 52,397 / 94,315 1.00 0.00 0.00 0.00 - - Stormwater Superintendent 50,871 / 91,568 1.00 1.00 1.00 1.00 76,260 76,000 Stormwater Utility Inspector 35,730 / 64,314 1.00 1.00 1.00 1.00 37,175 37,000 Maintenance Worker III 29,052 / 52,293 3.00 3.00 3.00 3.00 101,240 100,250 Maintenance Worker II 27,384 / 49,291 1.00 2.00 2.00 2.00 58,480 58,000 Maintenance Worker I 25,812 / 46,462 6.00 6.00 6.00 6.00 160,345 163,000 Clerical Assistant II (Temp)$ 13.95/hour 0.50 0.50 0.50 0.50 15,000 18,250 14.50 13.50 13.50 13.50 TOTAL SALARIES 448,500$ 452,500$ Overtime 5,000 6,000 FICA Taxes 34,500 35,195 Clothing Allowance 1,540 1,560 Deferred Compensation 39,000 40,087 Group Health Insurance Premium 87,200 92,356 Health Reimbursement Account 19,000 26,000 Employee Assistance Program 205 206 Worker's Comp Insurance 37,365 41,070 Additional Compensation - - Total Personal Services 672,310$ 694,974$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION - TO BE FUNDED FROM STORMWATER UTILITY FUND EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL (2) Zippy Head Mower Attachments 48,000$ -$ -$ -$ -$ 48,000$ Small Equipment Trailer 25,000 - - - - 25,000 Lowboy Tractor & Trailer 165,000 - - - - 165,000 Stormwater Master Plan 200,000 - - - - 200,000 Swale/Driveway/Culvert Repairs 100,000 100,000 100,000 100,000 100,000 500,000 Survey Lazer Level 1,900 1,900 - - - 3,800 Concrete Saw 1,200 1,200 - - - 2,400 Pin Locator 950 - - - - 950 Concha Dam Repairs - 800,000 - - - 800,000 Mini Excavator - - 55,000 - - 55,000 Tulip Drive Crossing - - 250,000 - - 250,000 Small Excavator - - - 58,000 - 58,000 311 Excavator - - - 225,000 - 225,000 Bayfront Road Crossing - - - 250,000 - 250,000 Ocean Cove Drainage - - - - 350,000 350,000 542,050$ 903,100$ 405,000$ 633,000$ 450,000$ 2,933,150$ STORMWATER UTILITY DIVISION - TO BE FUNDED FROM DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL Sliplining 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$ Canal Restoration 500,000 500,000 500,000 500,000 500,000 2,500,000 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ 3,000,000$ 143 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STORMWATER UTILITY DIVISION EXPENDITURES Code: 163051 (Includes prior years General Fund Stormwater Account) Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 208,494 438,891 575,906 452,100 433,500 434,250 511300 Temporary Salaries 0 8,244 12,960 18,250 15,000 18,250 511400 Overtime 20,501 8,653 5,950 10,000 5,000 6,000 512100 FICA Taxes 18,247 34,237 45,056 36,553 34,500 35,195 512215 Clothing Allowance 880 1,100 1,300 1,320 1,540 1,560 512225 Deferred Compensation 21,198 38,596 52,117 41,685 39,000 40,087 512301 Group Health Insurance Premium 43,808 76,139 89,950 101,511 87,200 92,356 512305 Dependant Health Insurance Premium 1,846 0 0 0 0 0 512307 Health Reimbursement Account 0 0 8,284 26,000 19,000 26,000 512309 Employee Assistance Program 170 0 199 206 205 206 512400 Worker's Comp Insurance 21,052 24,142 57,184 46,919 37,365 41,070 512700 Additional Compensation 0 0 0 800 0 0 TOTAL PERSONAL SERVICES 336,196 630,002 848,908 735,344 672,310 694,974 OPERATING EXPENSES 533100 Professional Services 129 120 237 0 0 0 533201 Admin Svcs Provided by GF 0 0 0 80,555 80,555 89,345 533400 Other Contractual Services 0 122,568 2,352 60,000 60,000 3,000 533411 Permit Fees 500 7,988 0 0 0 0 533420 Pest/Weed Control 21,385 24,382 26,023 30,000 9,481 60,000 533425 Contract Mowing Services 243,012 288,668 281,080 300,000 300,000 378,222 534000 Travel and Per Diem 297 0 0 1,000 1,600 2,000 534101 Telephone 1,585 1,793 1,314 2,148 600 600 534105 Cellular Telephone 392 1,473 1,920 1,800 1,400 1,500 534110 Internet Services 0 163 101 433 433 435 534120 Postage 6 12,256 46 100 10 100 534310 Electric 9,155 7,068 5,770 8,500 9,200 9,200 534320 Water/Sewer 557 1,115 867 1,000 1,000 1,050 534380 Trash Pickup/Hauling 3,100 6,172 797 5,000 1,859 2,002 534400 Rents and Leases 0 0 6,000 6,000 3,000 0 534420 Equipment Leases 755 964 3,120 6,000 2,000 60 534500 Insurance 0 0 21,022 22,100 19,066 22,193 534620 R & M - Vehicles 16,475 24,109 18,573 24,655 11,500 11,950 534630 R & M - Office Equipment 15 22 26 35 30 120 534640 R & M - Operating Equpment 21,736 126,502 67,299 160,000 37,900 130,000 534920 Legal Ads 0 0 945 945 1,420 945 535200 Departmental Supplies 1,551 3,761 5,440 3,832 3,350 3,500 535210 Computer Supplies 377 420 395 400 200 300 535230 Small Tools and Equipment 1,484 2,944 8,644 3,000 2,500 3,000 535260 Gas and Oil 37,081 42,590 49,120 40,000 38,000 39,000 535270 Uniforms and Shoes 2,032 2,868 3,068 3,500 2,300 3,420 535275 Safety Equipment 593 416 566 2,000 1,975 2,000 535310 Road Materials & Supplies 802 7,667 4,638 7,500 3,600 3,800 535320 Sod 6,643 8,990 9,850 10,000 9,750 10,000 535350 Cement 1,868 1,457 2,499 2,500 3,800 3,990 535355 Culvert Pipes 16,383 19,958 13,119 30,000 22,500 29,000 535410 Membership & Professional Dues 310 165 180 300 0 650 535450 Training and Education 987 2,561 1,309 2,000 2,483 4,950 TOTAL OPERATING EXPENDITURES 389,210 719,157 536,317 815,303 631,512 816,332 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 2,263 18,198 182,800 182,793 242,050 TOTAL CAPITAL OUTLAY 0 2,263 18,198 182,800 182,793 242,050 NON-OPERATING 909131 Interfund Trfr to CIP Fund 310 239,535 0 0 0 0 0 909363 Interfund Trfr to CIP Fund 363 308,539 0 133,759 275,000 275,000 300,000 TOTAL NON-OPERATING 548,074 0 133,759 275,000 275,000 300,000 TOTAL STORMWATER UTILITY 1,273,480 1,351,422 1,537,182 2,008,447 1,761,615 2,053,356 OTHER FINANCING USES 909990 Unappropriated 0 0 539,250 5,436 351,386 31,202 TOTAL EXPENDITURES AND OTHER USES 1,273,480 1,351,422 2,076,432 2,013,883 2,113,001 2,084,558 144 LAW ENFORCEMENT FORFEITURE FUND LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget FINES AND FORFEITS 351200 Confiscated Property 26,431 550 150 1,000 133 1,000 TOTAL FINES AND FORFEITS 26,431 550 150 1,000 133 1,000 MISCELLANEOUS REVENUE JAG Grant 0 0 11,780 0 0 0 361100 Interest Income 198 190 216 50 150 50 361105 SBA Interest Earnings 372 665 778 200 300 200 365000 Sale of Surplus 0 0 0 0 1,300 0 366000 Contributions and Donations 0 0 0 0 0 0 367000 Gain/Loss on Investments 0 0 0 0 0 0 369400 Reimbursements 1,530 0 1,500 0 0 0 389991 Appropriation from PY Fund Balance 0 0 18,847 0 4,179 0 TOTAL MISCELLANEOUS REVENUE 2,100 855 21,341 250 5,929 250 TOTAL LAW ENFORCEMENT FORFEITURE 28,531 1,405 21,491 1,250 6,062 1,250 LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENDITURES 533100 Professional Services 1,101 0 2,566 0 5,062 0 534966 D.A.R.E. Expenditures 961 0 0 0 0 0 534967 G.R.E.A.T. Expenditures 414 0 0 0 0 0 535230 Small Tools and Equipment 0 0 0 0 0 0 535380 Departmental Supplies 0 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 2,476 0 2,566 0 5,062 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 10,524 0 16,425 0 0 0 TOTAL CAPITAL OUTLAY 10,524 0 16,425 0 0 0 NON-OPERATING 708199 Other Grants & Aids 3,000 0 2,500 0 1,000 0 909990 Unappropriated 12,532 1,405 0 1,250 0 1,250 TOTAL NON-OPERATING 15,532 1,405 2,500 1,250 1,000 1,250 TOTAL LAW ENFORCEMENT FORFEITURE 28,531 1,405 21,491 1,250 6,062 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 2020/2021 ANNUAL BUDGET 145 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 146 CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 DEBT SERVICE FUNDS 147 CITY OF SEBASTIAN, FLORIDA 2020/2021 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. 148 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE FUND This debt service fund is used to record debt service payments originally associated with the Discretionary Sales Surtax Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds were for fifteen (15) years. The debt proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the police department, and the friendship park. The Bonds were refinanced using Bank Notes on December 18, 2013 and the final payment was made on April 1, 2017. DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE REVENUES Code: 230010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 337 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 337 0 0 0 0 0 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 352,927 0 0 0 0 0 389991 Appropriation from PY Fund Balance 1,254 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 354,181 0 0 0 0 0 TOTAL DEBT SERVICE FUND 354,518 0 0 0 0 0 DISCRETIONARY SALES SURTAX REVENUE DEBT SERVICE EXPENDITURE Code: 230051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707130 Principal 353,000 0 0 0 0 0 707230 Interest 1,518 0 0 0 0 0 TOTAL DEBT SERVICE 354,518 0 0 0 0 0 TOTAL DEBT SERVICE FUND 354,518 0 0 0 0 0 149 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STORMWATER UTILITY REVENUE DEBT SERVICE FUND This debt service fund was used to record debt service payments associated with the Stormwater Utility Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds were for nineteen (19) years. The Bonds were refinanced using Bank Notes on December 18, 2013. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master plan. STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND REVENUE Code: 263010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget MISCELLANEOUS REVENUE 361100 Interest Income 1,316 3,771 5,464 3,500 2,500 1,000 TOTAL MISCELLANEOUS REVENUE 1,316 3,771 5,464 3,500 2,500 1,000 NON-REVENUE SOURCES 381130 Interfund Trfr from 130 DST 402,963 403,792 403,792 402,914 402,914 400,961 381163 Interfund Trfr from 163 SUF 0 0 0 0 0 0 389991 Appropriation from PY Fund Balance 0 0 0 0 0 0 TOTAL NON-REVENUE SOURCES 402,963 403,792 403,792 402,914 402,914 400,961 TOTAL DEBT SERVICE FUND 404,279 407,563 409,256 406,414 405,414 401,961 STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND - EXPENDITURES Code: 263051 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 363,000 371,000 377,000 382,000 382,000 387,000 707263 Interest - Stormwater Series 2003 39,358 33,078 26,659 20,138 20,138 13,529 707300 Other Debt Service Costs 0 0 0 0 0 0 909990 Unappropriated 1,921 3,485 5,597 4,276 3,276 1,432 TOTAL DEBT SERVICE 404,279 407,563 409,256 406,414 405,414 401,961 TOTAL DEBT SERVICE FUND 404,279 407,563 409,256 406,414 405,414 401,961 150 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 CAPITAL PROJECT FUNDS 151 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 152 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020-21. 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 2020-21 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 2020-21 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. 153 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2020 – 2021 General Fund 3.8% Local Option Gas Tax 13.3% Discretionary Sales Tax Fund 44.5% Riverfront CRA 0.8% Recreation Impact Fee Fund 2.1% Stormwater Revenue Fund 9.5% Cemetery Trust 1.7% Grants 23.6% Golf Course 0.2% Building Fund 0.4% REVENUES BY SOURCE General Government 14.2% Public Safety 7.7% Transportation 54.1% Culture and Recreation 3.9% Physical Environment 20.1% USES OF FUNDS 154 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL IMPROVEMENT FUNDING SOURCES AND EXPENDITURES FOR FISCAL YEAR 2020 – 2021 Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2020/2021 General Government Blueprint - Survey Storage 2,310 2,310 Server/Host Update 43,195 43,195 City Wide Computers 35,000 35,000 Audio Visual Equipment 75,000 75,000 COStv Equipment 10,000 10,000 Phone System 100,000 100,000 Network Infrastructure 39,000 39,000 Police Department COPE Vehicles Graphic Wrap 5,000 5,000 Police Vehicles 373,500 373,500 Police Road Patrol Equipment 25,000 25,000 Police Investigations Equipment 10,600 10,600 Community Development Harrison Street Park Plaza 270,000 270,000 N. Central Avenue Event Plaza 40,000 40,000 Working Waterfront Landscaping 45,000 45,000 Tree Protection Plan 135,000 135,000 Sustainable Sebastian 16,500 16,500 Roads Department School Zone Lights 46,510 46,510 Update City Street Signs 81,000 81,000 Street Repaving 400,000 400,000 Street Reconstruction 500,000 500,000 Sidewalk Replacement 100,000 100,000 Roads Division Equipment 48,400 48,400 Roads Division Heavy Equipment 130,000 130,000 Public Facilities Department Fleet Division Equipment 2,800 2,800 Cemetery Equipment 19,500 19,500 Cemetery Grounds Improvements 20,000 20,000 Cemetery Driveway Resurfacing 15,000 15,000 Cemetery Columbarium Niches 45,000 45,000 Bench Seats and Monuments 20,000 20,000 Facility Maintenance Equipment 13,500 13,500 Facility Maintenance Vehicles 65,000 65,000 Facility Maintenance Repairs 6,800 6,800 Leisure Services Department Maintenance Equipment 29,000 29,000 Park Identification Signage 30,000 30,000 Parks Division Vehicles 34,000 34,000 Playground Improvements 70,000 70,000 Park Improvements 20,000 20,000 Barber St. Lightning System 24,000 24,000 Stormwater Stormwater Master Plan 200,000 200,000 Stormwater Equipment 77,050 77,050 Stormwater Heavy Equipment 165,000 165,000 Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Golf Course Irrigation Software Upgrade 14,000 14,000 Airport Construct Taxi Lane 24,963 544,301 569,264 Establish Sewer Service 200,000 800,000 1,000,000 Building Front Counter Renovations 24,000 24,000 Total FY 2020/2021 213,910$ 757,510$ 2,534,658$ 45,000$ 120,000$ 542,050$ 1,344,301$ 14,000$ 99,500$ 24,000$ 5,694,929$ 155 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FOR FISCAL YEAR 2020 – 2021 GENERAL GOVERNMENT - CITY CLERK Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $2,310 $0 $0 $0 $0 $0 $2,310 Operating Impact: $0 ($416)($92)$231 $508 $693 $924 Project Pricing: Blueprint - Survey Storage General Fund Purchase Shelving for storage of blueprints and survey documents. Currently the documents are being stored in bankers boxes at a slant and pushing out the bankers boxes on the opposite side.The shelving will allow us to categorize certain facilities and land development projects. Long term storage can be electronic after constant review is no longer needed. The Purchasing Agent advises that we should request $1,030.00 for each.$250 is also expected for freight costs because they will be bulky and heavy. GENERAL GOVERNMENT - MIS DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $43,195 $43,195 $43,195 $43,195 $0 $0 $172,780 Operating Impact: $0 ($7,775)($9,503)($5,183)$4,320 $22,722 $4,580 Project Pricing: This product is used to effectively manage all the Police Department programs and applications that are hosted in the cloud. It was initially acquired in FY 19-20 via a five year capital lease arrangement. Discretionary Sales Tax Capital Lease Payments on VxRail Infrastructure. Server/Host Update Lease was provided through Dell, which was the only provider of this technology. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $35,000 $45,000 $35,000 $45,000 $35,000 $45,000 $240,000 Operating Impact: $0 ($6,300)($9,500)($4,600)($14,600)($15,150)($50,150) Project Pricing: City Wide Computers Discretionary Sales Tax Upgrades of 7-10 Workstations a Year for All Departments. Most of the Police Department Units will be included with Vehicle Purchases. Computers in All Departments need to be updated on a five year schedule to keep up with technology. Laptops are approximately $3,000 each, including 5 yr warranties, docking stations and monitors. Desktops are approximately $1,500 each. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $75,000 $0 $0 $0 $0 $0 $75,000 Operating Impact: $0 ($13,500)($3,000)$7,500 $16,500 $22,500 $30,000 Project Pricing:A quote for the purchase was received from Encore Broadcast Solutions. An option to subscribe to service based on $130 per hour was also received from Automatic Sync Technologies. Acquire Closed Captioning Hardware to Comply with ADA. Audio Visual equipment needs to be upgraded to be sure broadcasting can be done when requested.Closed captioning hardware must be installed to comply with Americans with Disabilities Act streaming service requirements for COStv. Audio Visual Equipment Discretionary Sales Tax 156 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GENERAL GOVERNMENT - MIS DIVISION (CONTINUED) GENERAL GOVERNMENT - MIS DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $60,000 Operating Impact: $0 $10,000 $20,000 $0 $0 $0 $30,000 Project Pricing: COStv Equipment Discretionary Sales Tax Update Equipment needed to continue broadcasting. Continual updates are required in order to continue providing the public with broadcasting of meetings and other public service events. Estimate based on the historical spending pattern. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $0 $0 $0 $0 $0 $100,000Operating Impact: $0 ($38,000)($35,000)($32,000)($29,000)($26,000)($160,000) Project Pricing:Rough estimate. Dependent on the specifications to be developed and results of an RFP process. The City Phone System is over 8 years old and will need upgrading in order to get support and make sure that we can continue to receive phone calls. Upgrade of the City Phone System to be more robust to support multiple locations and to have better support for newer technology. Phone System Discretionary Sales Tax Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total$39,000 $30,000 $30,000 $30,000 $30,000 $30,000 $189,000Operating Impact: $0 ($7,020)($6,960)($2,700)$4,980 $10,050 ($1,650) Project Pricing:Dependent on unforseeable needs. Network Infrastructure General upgrading of network infrastucture in order to continue to provide services.This includes switches, servers and other needed infrastructure. Network Infrastructure Upgrades.Discretionary Sales Tax POLICE DEPARTMENT – ROAD PATROL DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Project Pricing: Providing Graphic Wrap for Small Trailer and COPE Vehicles. COPE Vehicles Graphic Wrap General Fund Written quotes obtained. Having graphic wrap on these COPE vehicles is believed to be in line with the Police Department's outreach philosophy. 157 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET POLICE DEPARTMENT – ROAD PATROL DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $373,500 $300,000 $305,000 $310,000 $315,000 $320,000 $1,923,500 Operating Impact: $0 ($82,170)($110,820)($110,570)($80,920)($43,780)($428,260) Project Pricing: Discretionary Sales Tax This allocation is for the replacement of older and higher mileage vehicles and associated vehicle equipment, including body cameras, computers and communications equipment. Police Vehicles 20/21- 6 Vehicles w/equipment (373.5K). 21/22- 5 Vehicles w/equipment (300K). 22/23- 5 Vehicles w/equipment (305K). 23/24- 5 Vehicles w/equipment (310K). 24/25- 5 Vehicles w/ equipment (315K). 25/26- 5 Vehicles w/equipment (320K) No written quote available due to impending price increase. Verbal quote provided based on the expected price increase. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $25,000 $56,000 $32,500 $20,000 $36,000 $39,500 $209,000 Operating Impact: $0 ($5,500)($15,320)($14,370)($7,420)($3,490)($46,100) Project Pricing: 20/21 8 SRT Balistic Helmets (8K); 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 5 Rifles (5K). 21/22 10 Mobile Radios (30.5K); 5 Tasers (7.5K); 5 Rifles (5K); 9 Ballistic Vest/Rifle Plates (13K). 22/23 5 Tasers (7.5K); 5 Rifles (5K); 14 Ballistic Vest/Rifle Plates (20K). 23/24 5 Tasers (7.5K); 5 Ballistic Vest/Rifle Plates (8K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K). 24/25 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 5 Ballistic Vest/Rifle Plates (8K); 8 SRT Tactical Vest/Rifle Plates (16K). 25/26 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 10 Ballistic Vest/Rifle Plates (11.5K); 5 Rifles (5K); 8 SRT Ballistic Helmets (8K). Received written quotes from CII on the radios. We also have written quotes for all the other equipment. Police Road Patrol Equipment This allocation is for the replacement of non-compliant mobile radios for vehicles previously purchased and other necessary personal equipment that must be regularly replaced for the Police Officers. General Fund POLICE DEPARTMENT – INVESTIGATIONS DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $10,600 $0 $0 $0 $0 $0 $10,600 Operating Impact: $0 ($1,378)$212 $1,802 $3,180 $4,134 $7,950 Project Pricing: Police Investigations Equipment General Fund PENLINK Server (3K); Surveillance Equipment (7.6K). The surveilance equipment will provide equipment necessary for surveillance operations. Written quotes obtained. 158 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $270,000 $250,000 $0 $0 $0 $0 $520,000 Operating Impact: $0 ($40,000)($100,000)($156,000)($210,000)($260,000)($766,000) Project Pricing: The CRA Master Plan indicates this will have an immediate positive impact to the business district. This was projected in the conceptual master plan to approach $700,00 but phasing of site improvements and deletion of some proposed items should keep the expected costs to $270,000 for the first phase and $250,000 for the second. Including zero curbs, pervious pavers and tree/landscape wells may qualify this forTMDL grants. Discretionary Sales Tax Provide additional parking, event space and connections to the downtown area. Complete the project the following year. Harrison Street Park Plaza Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $40,000 $250,000 $250,000 $0 $0 $0 $540,000 Operating Impact: - (6,800) (47,700) (78,600) (57,000) (35,400) ($225,500) Project Pricing: The CRA Master Plan indicates this will be part of the future Main Street Activity Center. Conceptual design costs are in line with costs previously proposed for the Harrison Street Park Plaza. The construction costs will depend on what is included in the final design, as this may be simple or more aggressive. Provide additional parking, event space and connections to the Main Street Activity Area. Complete the project the following year. N. Central Avenue Event Plaza Discretionary Sales Tax Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $45,000 $0 $0 $0 $0 $0 $45,000 Operating Impact: - (37,800) (72,900) (67,500) (62,100) (56,700) ($297,000) Project Pricing: Working Waterfront Landscaping Staff will limit landscaping to this amount. Landscaping of shoreline and parking lot improvements at the Working Waterfront in order to complete this project. Community Redevelopment Agency Remaining 2019 funds for the Shoreline and Parking Lot Improvements are not sufficient to landscape this public space. 159 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $135,000 $135,000 $0 $0 $0 $0 $270,000 Operating Impact: $0 ($336)($1,326)($1,014)$210 $1,377 ($1,089) Project Pricing: Discretionary Sales Tax Continuation of Riverview Park Master Plan for protection of the tree canopy, with design and placement of strategic landscaped areas to protect the trees from pedestrian traffic and maintenance activities. Funding is required to implement this Plan by adding landscaping and irrigation.A reduction in landscape maintenance costs should be realized with the introduction of low maintenance landscape areas around trees and reduction in applications of herbicides/pesticides in accordance with the Integrated Pest Management Plan. Total probable costs for landscaping and irrigation is $190,640 but adding the survey ($30,000), design ($30,000) and a 10% contingency brings the total to $269,704. Project is proposed to start with areas adjacent to new sidewalk areas. Tree Protection Plan Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $16,500 $0 $0 $0 $0 $0 $16,500 Operating Impact: $0 ($1,500)($1,500)($1,350)($1,350)($1,200)($6,900) Project Pricing: General Fund Install 10 water bottle filling stations and water fountains (at Parks and City Hall) and 3 bike racks at Riverfront Park. Implementation of Sustainable Sebastian objectives include the installation of public use facilities to reduce the carbon footprint, such as water bottle filling stations, water fountains and bike racks. Procurement information shows water bottle filling stations and water fountains at $750 each with installation. Specialty bike racks range from $1,500-2,500 including installation. Sustainable Sebastian ROADS DEPARTMENT Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $46,510 $0 $0 $0 $0 $0 $46,510 Operating Impact: $0 ($7,907)($6,046)($4,186)($2,326)($465)$0 Project Pricing:Quote by Traffic Logix is $14,990.00, Radar Signs Inc. is $31,520.00. The sign shop personal are required to maintain the 8 School Zone Warning lights.35 times throughout the school year we must manually shut off and turn on school zone lights at 6 locations.This causes loss of manpower hours and production loss for the Sign Shop.An example is on early release days which occur at least once a month.We must manually turn 6 lights on at 1pm and then return to the same 6 locations at 2pm and turn them off.The two cloud based lights we have can be programed to go on and off by simply applying the setting from a cell phone or laptop.One person can access both lights quickly and efficiently. After initial purchase of lights,an annual fee of $400 per light is required to maintain the cloud based access.Cloud based lights can also produce "real-time"traffic speeds along with reports to include volume and speed peak times for more efficient traffic enforcement. Local Option Gas Tax Purchase 6 Cloud based remote control School Zone Lights w/ radar display. City curently has 2 in operation. School Zone Lights 160 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ROADS DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $81,000 $0 $0 $0 $0 $0 $81,000 Operating Impact: $0 ($21,870)($17,010)($12,150)($7,290)($2,430)($60,750) Project Pricing: National Traffic sign $81,320: Osburn Asscoiates Inc $87,397: Universal Signs & Accessories $ 87,639. Local Option Gas Tax The Sign Shop has divided the City Of Sebastian into 5 zones.Two of the zones,1 and 2 have been completed with the installation of Street and Stop signs to meet MUTCD standards.Of the remaining regulatory signs i.e.:Speed and Warning signs 60%do not meet MUTCD reflectivity standards.The remaining zones 3,4 and 5 have approximately 755 Street and Stop signs.90%of the stop signs in zones 3,4 and 5 do not meet MUTCD standards for reflectivity.95%of the remaining regulatory and warning signs in zones 3,4 and 5 do not meet MUTCD reflectivity standards.This deficiency leaves the City Of Sebastian open to unnecessarily high Tort Liability.Approximant installation time upon receipt of all materials needed to complete project would be 6 to 8 months. Purchase materials needed for the replacement of deficient regulatory and street signs to meet MUTCD standards in Zones 3, 4 and 5. Update City Street Signs Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $400,000 $600,000 $600,000 $600,000 $600,000 $600,000 $3,400,000 Operating Impact: $0 ($192,000)($476,000)($746,000)($1,006,000)($1,252,000)($3,672,000) Project Pricing: Local Option Gas Tax Crack Sealing, Double Microsurfacing, Cape Sealing and 2" Overlay for City Streets programmed by City's Pavement Management Consultant. The street pavment maintenance program has been prescribed and scheduled by the City's pavement management consultant for FY 2019 to FY 2024.Funding from Local Option Gas Tax and another $250K from Discretionary Sales Tax for FY 20-21 should be sufficient to catch up on several roads not completed last year.$600K each following year only from Local Option Gas Tax is expected to be sufficient to adhere to the consultant's schedule. The cost per square foot for the recommended pavement management solution for each of these City streets has already been bid, awarded and contracted. Street Repaving Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $500,000 $0 $0 $0 $0 $0 $500,000 Operating Impact: $0 $3,900 $12,750 $24,150 $35,550 $46,950 $123,300 Project Pricing: Street Reconstruction Discretionary Sales Tax Reconstruction Roadwork based on recommendation from the City's Pavement Management Consultant. Needed to address streets in bad condition that are beyond normal repaving work and require full depth reconstruction.These funds should sufficiently supplement funds from the Local Option Gas Tax to get back on schedule with the Consultant's recommended paving program. The cost per square foot for the recommended pavement management solution for each of these City streets has already been bid, awarded and contracted. 161 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET ROADS DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 ($22,000)($34,000)($36,000)($28,000)($16,000)($136,000) Project Pricing: Replace 5,000 linear feet of 5 ft wide of badly deteriorated PCC sidewalk along high pedestrian/bicycle usage City streets each FY. Sidewalk Replacement Local Option Gas Tax The City PW &Engineering Department and the Citizens Request Line receive a large number of citizen request to repair City sidewalks that are in a highly deteriorated condition.These present serious trip and fall hazards and expose the City to significant tort liability.The City has had no formal sidewalk repair/replacement program for many years and only make spot repairs following significant trip and fall incidents. In late February 2020,City Purchasing staff secured quotes from interested contractors.For Precision Cut Concrete (PCC) and its placement for quantities greater than $61 square yards at 4" thickness, the low quoted price is $36 per square yard of PCC placed.At 5 foot sidewlk width,approximately 5,000 linear feet of PCC sidewalk can be placed per year at an estimated cost of $100,000. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $48,400 $0 $0 $0 $0 $0 $48,400 Operating Impact: $0 ($10,648)($5,808)($968)$3,872 $5,808 ($7,744) Project Pricing: Pickup is for Public Works Director,whose truck will go to Fleet Maintenance Superintendent,with his 4x4 pickup going to Sign/Paint Crew for pulling traffic paint equipment and allow both employees of Traffic Division to work separately when this is the most efficient method.Two person Traffic Signage and Pavement Marking Crew can barely complete pavement markings one time each year.As a result,a number of high volume City roads are without required pavement markings for a signficant period each year.For many locations in the City paint pavement markings do not last the year between painting cycles.Sign Sheeting Roller is needed for 48" signs. TuffTruk and Sidewalk Form Set will help in maintaining sidewalks. This pricing was provided by the Fleet Superintendant based on quotes he received. General Fund One ton Pickup (34K), Sign Sheeting Roller (2.9K), TuffTruk/Sidewalk Form Set (11.5K). Roads Division Equipment Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $130,000 $165,000 $85,000 $0 $0 $0 $380,000 Operating Impact: $0 ($35,100)($71,850)($77,100)($54,300)($31,500)($269,850) Project Pricing:This pricing was provided by the Fleet Superintendant based on quotes he received. Current Wheel Loader is at end of its useful life based on hours and condition.Tandem Axle Dump Truck is needed in FY 21-22 to replace oldest Tandem Axle Dump Truck that will be at end of its useful life.Brush Truck needed in FY 21-22 to replace current Brush Truck that will be at end of its useful life. 20/21 926M Wheel Loader (130K). 21/22 Tandem Axle Dump Truck (115K); Brush Truck (50K). 22/23 Pavement Marking Unit (85K). Roads Division Heavy Equipment Local Option Gas Tax 162 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PUBLIC FACILITIES – FLEET DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $2,800 $9,880 $4,800 $0 $0 $0 $17,480 Operating Impact: $0 ($336)($1,326)($1,014)$210 $1,377 ($1,089) Project Pricing:This pricing was provided by the Fleet Superintendant based on quotes he received. Fleet Division Equipment General Fund Truck Mounted Compressor replaces a 20-yr old unit that no longer functions.The Shop MIG Welder replaces a unit at the end of its service life.The Portable Stick Welder/Generator replaces a unit having major repair issues Tire Balancer replaces a worn out unit that no longer performs to specifications.Tire Changer replaces a worn out unit.Shop Chain Hoist is new to provide added capability and safety to shop operations. Exhaust Extraction Unit is new and will provide improved air quality in the shop. 20/21 Shop MIG Welder (2.8K). 21/22 Portable Stick Welder/Generator (3.5K); Tire Balancer (2.4K); Tire Changer (4K). 22/23 Shop Chain Hoist (3K); Exhaust Extraction Unit (1.8K). PUBLIC FACILITIES – CEMETERY DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $19,500 $0 $0 $0 $14,000 $0 $33,500 Operating Impact: $0 ($2,535)$390 $3,315 $5,850 $5,785 $12,805 Project Pricing:Researched from internet pricing catalogs. Cemetery Trust Fund 20-21 Replace the 52" Cemetery Mower (13.5K); Flag Poles (4.4K); Desk and Chairs (1.6K). 25-26 Replace the 52" Cemetery Mower (14K). Cemetery Equipment Cemetery Mower is heavily used and parts are difficult to find.Replacing it with a Mower that uses common parts stocked for other City Mowers.Flag Poles will have solar lighting and be added to the new Cemetery area to compliment veteran burial ceremonies.Office Desk and Chairs replace privately owned equipment by the Cemetery Sexton who will reclaim them upon retirement.We expect the Cemetery Mower to require replacement again by FY 24-25. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $20,000 $20,000 $40,000 $0 $0 $0 $80,000 Operating Impact: $0 ($2,400)($3,400)($5,400)$200 $5,400 ($5,600) Project Pricing:Based on proposals received. Cemetery Trust Fund Project consists of grounds leveling, headstone straightening and placing new sod. These measures are desired to improve the overall appearance and to make it safer for the public. Cemetery Grounds Improvements 163 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PUBLIC FACILTIES – CEMETERY DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 ($5,700)($5,550)($5,250)($5,100)($4,800)($26,400) Project Pricing:Quotation by vendor. The Cemetery driveways are eroding and require resurfacing. Project will rehabilitate the Cemetery's asphalt driveways. Cemetery Driveway Resurfacing Cemetery Trust Fund Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $45,000 $45,000 $0 $0 $0 $0 $90,000 Operating Impact: $0 ($17,100)($32,850)($30,150)($27,450)($24,750)($132,300) Project Pricing: Cemetery Columbarium Niches Columbarium Niches are recommended for the new section. Based on experince with installing previous columbariums. Cemetery Trust Fund Adding Columbarium Niches in the New Section of the Cemetery. The foundations for two Columbariums would be done in FY 20-21. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($3,600)($800)$2,000 $4,400 $6,000 $8,000 Project Pricing: Bench Seats and Monuments General Fund Add Bench Seats and Columbarium Monuments. Newly expanded area of the Cemetery is intended to be set up in a park-like landscape setting with Bench Seats and new cremation niche Columbaia Monuments. Rough estimate but dependent on final decisions at the time. PUBLIC FACILITIES – FACILITIES MAINTENANCE DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $13,500 $40,000 $0 $0 $0 $0 $53,500 Operating Impact: $0 ($4,500)($4,650)($4,800)($4,950)($5,100)($24,000) Project Pricing: Replace Scissor Lift with narrower unit to fit inside Council Chambers.Old lift has mechanical and corrosion issues that will require expensive repairs.Replace large City Hall RTU #2 that serves the east end of City Hall. Based on current prices obtained by Fleet Supervisor. Facility Maintenance Equipment General Fund 20/21 Scissor Lift (13.5K). 21/22 City Hall East End Air Conditioner (40K). 164 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PUBLIC FACILITIES – FACILITIES MAINTENANCE DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $65,000 $0 $0 $0 $0 $0 $65,000 Operating Impact: - (1,156) (680) (204) 272 748 ($1,020) Project Pricing: Facility Maintenance Vehicles Discretionary Sales Tax 20/21 Truck with 9' Bed and Crane (65K). Replace Construction Specialist truck with larger bed/cabinets suitable for necessary tools.Smaller truck to be used by City Garage. Based on current prices obtained by Fleet Supervisor. Project Name:Project Description: Funding Source: General Fund Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $6,800 $0 $0 $0 $0 $0 $6,800 Operating Impact: $0 ($1,156)($680)($204)$272 $748 ($1,020) Project Pricing: The Public Facilities Storage Shed has coroded and failing metal roofing panels. 20/21 Replace Public Facilities Storage Shed roof (6.8K). Based on price estimates made by Staff. Facility Maintenance Repairs LEISURE SERVICES DEPARTMENT Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $29,000 $13,000 $0 $14,000 $0 $0 $56,000 Operating Impact: $0 ($6,380)($6,340)($2,140)($1,020)$2,840 ($13,040) Project Pricing: General Fund FY 20-21 Replace Mower (13K); Purchase Utility Vehicle (16K). FY 21-22 Replace Mower (13K). FY 23-24 Replace Mower (14K). Maintenance Equipment This pricing was provided by the Fleet Superintendant based on quotes he received. Currently one mower is out of service and being used for parts for other mowers to keep them running.The utility vehicle is necessary to improve productivity for staff throughout our parks and eliminate the need to wait until another one is available in another department to do projects.The other two mowers are scheduled replacements of our mowing crew mowers that maintain all of the common grounds within our parks,US1, Schumann Drive, and Sebastian Blvd. 165 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $30,000 $30,000 $0 $0 $0 $0 $60,000 Operating Impact: $0 ($3,600)($5,100)($900)$3,300 $6,900 $600 Project Pricing: Recreation Impact Fees Park Identification Signage Update Identifying Signage at City Parks that need to be replaced and install signs at those currently without City identifying signs. Continues the updating of Park Identifying Signs in a uniformed and consistently-themed manner needed to address one of the goals of the updated Parks and Recreation Element of the Comprehensive Plan.This addresses all signs needing to be replaced and the installation of signs at parks not currently having City identifying signs. Based on the Parks Signage agreement with the sign manufacturer,Year 2 and 3 of the sign replacement plan will total around $80,000 to complete all signage.It is anticipated that we will have money leftover from FY 19-20 due to the sign replacement cycle, which will offset some of this costs the next two years. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $34,000 $0 $34,000 $34,000 $34,000 $0 $136,000 Operating Impact: $0 ($4,080)($1,700)($3,400)($2,720)($340)($12,240) Project Pricing: General Fund This pricing and replacement schedule was provided by the Fleet Superintendent based on his quotes. FY 20-21 1/2 Ton Extended Cab Pickup (34K). FY 22-23 1/2 Ton Extended Cab Pickup (34K). FY 23-24 1/2 Ton Extended Cab Pickup (34K). FY 24-25 1/2 Ton Extended Cab Pickup (34K). Parks Division Vehicles These are all recommended replacements from the Garage based on the age and maintenance expenditures on these vehicles. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $70,000 $40,000 $40,000 $110,000 $40,000 $80,000 $380,000 Operating Impact: $0 ($12,600)($10,000)($1,800)($2,000)$22,200 ($4,200) Project Pricing: Replace and improve current playgrounds throughout the City to become more accessible: 20-21 Filbert St. Playground. 21-22 Easy Street Park 22-23 Blossom Playground 23-24 Creative Playground 24-25 Bryant Court Park 25-26 Hardee Park and Schumann Park Playground Improvements Recreation Impact Fund Many of the playgrounds throughout the City are in need of replacement within the next few years.As a part of this replacement we are implementing all-inclusive portions to each playground so that we have more accessible options throughout the City to better serve our residents. Pricing is based on the Co-Op pricing quotes received to replace the George Street Park this fiscal year. 166 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET LEISURE SERVICES DEPARTMENT (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 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 Pricing: These allocations will provide funds on an annual basis toward addressing park improvements that were not budgeted but are brought to light by the public or the Parks and Recreation Advisory Committee.These funds will be allocated so that concerns can be addressed without delay. Recreation Impact Fund Park Improvements Provide funds to be able to immediately address park improvements. Will be established at time improvements are better defined. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $24,000 $0 $0 $0 $0 $0 $24,000 Operating Impact: $0 ($2,880)($1,200)$480 $2,160 $3,360 $1,920 Project Pricing: The City currently does not have a Lightning Warning System at our athletic fields at Barber Street.The Parks &Recreation Committee requested that the City look into this and provide a budgetary request to have a system installed at the Barber Street Sports Complex.This system is a Lightning Prediction system that would cover the entire complex. Barber St. Lightning System Discretionary Sales Tax This is for the installation of a ThorGuard Integrated Lightning Prediction and Warning System for Barber Street. This is based on pricing from ThorGuard for this system.It also includes an option for the Thor PCX software in which the community can see the current status of the lightning detector on their phones, computers, etc… before they show up at the fields. STORMWATER FUND Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $200,000 $0 $0 $0 $0 $0 $200,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Stormwater Master Plan Stormwater Utility Fund The Stormwater Master Plan will guide the Stormwater Utility in making capital improvements to the system that: 1) improves water quality of Collier Creek/Elkcam Canal, the Sebastian River and Indian River Lagoon; 2) reduces the Stormwater Utility's annual maintenance requirements and 3) serves as the spingboard for the City's aggressive search for state and federal grants. A comprehensive Stormwater Master Plan is the essential planning document necessary to seek state and federal grant funding needed to achieve the goals listed above.The cost to repair/replace the the Collier Creek/Elkcam Creek seawalls alone is in excess of $20M.It is recommended that this be initiated in FY 2019-2020; so the pursuit of federal funding can start in FY 2020-021. Based on discussions with firms that provide these services. 167 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STORMWATER FUND (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $77,050 $3,100 $55,000 $58,000 $0 $0 $193,150 Operating Impact: $0 ($16,951)($9,928)($14,013)($13,258)$1,434 ($52,716) Project Pricing:This pricing was provided by the Fleet Superintendant. FY 20-21 Two Zippy Head Mower Attachments (48K); Small Equipment Trailer (25K); Lazer Survey Level (2K); Pin Locator (1K); Concrete Saw (1.2K). FY 21-22 Lazer Survey Level (1.9K); Concrete Saw (1.2K). FY 22-23 Mini Excavator (55K). FY 23-24 Small Excavator (58K). Equipment needed to more effectively and efficiently maintain the Stormwater System and/or to replace equipment that will be at the end of its useful life. Stormwater Equipment Stormwater Utility Fund Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $165,000 $0 $0 $225,000 $0 $0 $390,000 Operating Impact: $0 ($44,550)($34,650)($24,750)($75,600)($52,200)($231,750) Project Pricing: Stormwater Utility Fund FY 20-21 Lowboy Tractor & Trailer (165K). FY 23-24 311 Excavator (225K). Heavy equipment replacements for Stormwater maintenance program. This pricing was provided by the Fleet Superintendant. Stormwater Heavy Equipment Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Slip Lining Discretionary Sales Tax Slipline stormwater pipes at and near the instersection of Schumann Drive with Kildare Drive. Used for failing stormwater pipes. This method avoids open cutting and replacement of the pipes. Staff recently completed a similar project and has a good idea of the total cost for this project. Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Repair front swales and driveway culverts in conjunction with street reconstruction projects. Swale/Driveway/Culvert Repairs If these repairs are not done,the sizeable investment in street reconstruction will be wasted as saturated road bases and their overlying asphalt surfaces will quickly degrade well before their useful life of 20 plus years. As a result we would never catch up with improving the condition of our streets. Stormwater Utility Fund Staff has excellent experience with the cost of this program, with the work done in this past year. 168 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET STORMWATER FUND (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Discretionary Sales Tax Fund Restore canal sides/bottom of Collier Creek/Elkcam Canal to their original contour. Canal Restoration An annual allocation of $500,000 was made starting in FY 2019-2020 but action has been delayed to allow for the adoption of an Integrated Pest Management Program for the Collier Creek/Elkcam Canal.The actual cost will be dependent on the Program eventually adopted. Significant accumulation of dead vegetation and growth of rooted invasive aquatic species has occurred over the years in the City's 8.15 mile Collier Creek/Elkcam Canal.Effective maintenance management and vegetation management requires that these issues be addressed. GOLF COURSE Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $14,000 $0 $0 $0 $0 $0 $14,000 Operating Impact: $0 ($2,520)($560)$1,400 $3,080 $4,200 $5,600 Project Pricing: Irrigation Software Upgrade Golf Course Upgrade the Irrigation Computer Software (14K). The irrigation computer software system is over 19 years old.The computer and software crashed twice now. Hector Turf techs saved the system but assure us that eventually it will not be able to be saved.The software and irrigation computer are critical to controlling and programming the 930 irrigation rotors on the golf course. Quote includes: software/hardware upgrade, radio-interface upgrade & tech support. Price is from Hector Turf which is the sole-source vendor for this software. AIRPORT FUND Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $569,264 $0 $0 $0 $0 $0 $569,264 Operating Impact: $0 ($68,312)($28,463)$11,385 $51,234 $79,697 $45,541 Project Pricing: Construct Taxi Lane 90% FAA Grant $519,338. 5% FDOT Grant $24,963. 5% Matching Requirements from Discretionary Sales Tax $24,963. Construction of Taxi Lane leading from future site for square hangars to Taxiway Alpha. Estimated by engineering consultant. This is in conjunction with the eventual development of a site for square hangars. 169 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET AIRPORT FUND (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $1,000,000 $0 $0 $0 $0 $0 $1,000,000 Operating Impact: $0 ($390,000)($390,000)($380,000)($380,000)($370,000)($1,910,000) Project Pricing: 80% FDOT Grant $800,000. 20% Matching Requirements from Discretionary Sales Tax $200,000. Connect to anticipated County extention of sewer main to provide sewer service on west side of Airport. This will enable sewer service to the planned Public Facilities Compound. Establish Sewer Service Estimated based on experience. BUILDING FUND Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $24,000 $0 $0 $0 $0 $0 $24,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: This counter is out of ADA compliance.Lowering counter and moving it back will provide room for improved customer waiting area seating and add file space for public information. It will also allow the office space behind the front counter area to be re-configured. Written quotes for budgeting purposes received from two contractors.Tredsetters Construction Inc,$18,600. Treasure Coast Construction Management, $24,850. BUILDING FUND Front Counter Renovations Building Fund Renovate front counter area.Lower and increase size of counter area by moving counter and wall back,add/relocate doors and cabinets,relocate light fixtures and replace flooring as needed. 170 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 ENTERPRISE FUNDS 171 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 172 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes an 18-hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is divided into three areas: Administration, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Total Revenues 1,299,655$ 1,501,945$ 1,406,022$ 1,550,828$ 1,546,378$ 1,503,081$ Total GC Administration Division 762,632 955,566 669,768 768,198 768,715 749,484 Total GC Greens Division 572,529 578,143 566,101 627,948 627,623 602,904 Total GC Carts Division 408,500 98,493 99,341 154,682 150,040 150,693 Total Expenses 1,743,660 1,632,202 1,335,211 1,550,828 1,546,378 1,503,081 Change in Unrestricted Reserves (444,006)$ (130,257)$ 70,812$ -$ 0$ -$ GOLF COURSE FUND REVENUE Code: 410010 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Difference Charges for services 1,058,936$ 1,257,047$ 1,400,898$ 1,440,828$ 1,435,168$ 1,503,081$ 67,913$ Non-operating revenues 240,719 244,897 5,124 110,000 111,210 - (111,210) Total revenues 1,299,655$ 1,501,945$ 1,406,022$ 1,550,828$ 1,546,378$ 1,503,081$ (43,297)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from 2019-20 Projected Revenue Difference 67,913$ (111,210)$ The Fiscal Year 2020-2021 adopted budget for Golf Course fund revenue is $1,503,081.This compares to the 2019-2020 projected revenue of $1,546,378,a decrease of $ 43,297, or -2.8%. 1. Charges for services - Increase due to anticipated additional membership fees and additional rounds played. 2. Non-operating revenues - Decrease due to no transfers in from other funds. 173 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget CHARGES FOR SERVICES 347501 Green Fees 321,373 408,307 448,684 455,185 455,185 473,960 347502 Cart Rentals 497,137 573,552 643,304 650,133 650,133 672,000 347510 Driving Range Fees 34,653 41,141 45,651 46,500 46,500 47,200 347512 Club Storage Fees 2,674 2,795 3,175 3,252 3,252 3,252 347513 Club Rentals Fees 1,844 2,626 2,752 3,100 2,400 2,600 347521 Membership Fees 84,412 84,877 96,306 103,500 102,000 117,897 347522 Handicap Fees 4,380 4,500 4,940 6,480 5,298 5,500 347523 Resident Card Fees 27,633 30,047 32,244 33,178 32,300 34,000 347530 Non-Taxable Sales 29 26 38 40 40 40 347540 Pro Shop Sales 43,930 81,460 87,462 100,000 100,000 108,172 362100 Rents and Royalties 26,999 17,592 27,463 30,000 30,000 30,000 366000 Contributions & Donations 9,090 0 0 0 0 0 369400 Reimbursements 0 5,139 5,206 3,000 3,000 3,000 369900 Other Miscellaneous Revenues 1,732 1,925 1,124 2,000 2,000 2,000 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 2,476 2,441 2,113 4,000 2,600 3,000 369995 Cash Over/Short 216 260 75 100 100 100 TOTAL CHARGES FOR SERVICES 1,058,936 1,257,047 1,400,898 1,440,828 1,435,168 1,503,081 NON-OPERATING REVENUE 334451 FDOT JPA Revenue 0 50,000 0 0 0 0 361100 Interest Earnings (1,573)(3,403)3,570 0 0 0 364100 Sale of Fixed Assets 111,652 48,605 1,512 0 1,005 0 365000 Sale of Surplus 0 0 43 0 205 0 381001 Interfund Transfer from 001 GF 78,823 11,320 0 0 0 0 381130 Interfund Transfer from Fund 130 51,816 138,375 0 110,000 110,000 0 381148 Interfund Transfer from Fund 480 0 0 0 0 0 0 TOTAL NON-OPERATING REVENUE 240,719 244,897 5,124 110,000 111,210 0 TOTAL GOLF COURSE REVENUES 1,299,655 1,501,945 1,406,022 1,550,828 1,546,378 1,503,081 USE OF UNRESTRICTED RESERVES 444,005 130,257 0 0 0 0 TOTAL GOLF COURSE SOURCES 1,743,660 1,632,202 1,406,022 1,550,828 1,546,378 1,503,081 174 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  53,000+ rounds, 5,000 round increase from Fiscal 2018-19.  $1.5 million in revenue, over $100,00 increase from Fiscal 2018-19  $101,540 from Annual Membership, $5,000 increase from Fiscal 2018-19.  $5,390 USGA Handicap Fee revenue, $450 increase from Fiscal 2018-19.  $32,337 in Discount Card sales.  $52,000 in Driving Range sales, $5,000 increase from Fiscal 2018-19.  On track to reach $100,000 in golf shop sales, $10,000 increase from Fiscal 2018-19.  $3,000 in Professional lessons.  $30,000 in Rents & Royalties  New tees installed on holes 1, 3, 8, 9, 10 & 15.  During height of Covid-19 outbreak, kept golf course open with 6 total employees during the months of April & May.  Organized and conducted over 12 charitable golf tournaments and also hosted multiple leagues, traveling groups and corporate outings throughout the Fiscal year.  Changed the Sebastian Amateur to a Two-Person Team Championship, which resulted in a 50% increase compared to last Fiscal year’s Sebastian Amateur numbers.  9th Annual Michael Nichols Memorial resulted in raising $5,000 which was split between the Alex Nichols Trust Fund and The Leukemia & Lymphoma Society.  Over 250 juniors participated in after school and weekend golf clinics through the Indian River Golf Foundation. FISCAL YEAR 2021 GOALS & OBJECTIVES  Strive to continue, improve and instill quality unsurpassed customer service.  Strive for 55,000 rounds and 1.5 million in total revenue.  Continue to offer a fully-stocked discount golf shop, complete with quality merchandise and competitive prices while fulfilling the needs of our 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.  In order to promote the game of golf, thus ensuring addition play from customers, continue to offer clinics, lessons and other events to entry level, as well as seasoned, golfers.  Continue to place constant attention on all facilities and grounds, ensuring all areas are well-maintained and presentable to the public, with the goal of exceeding the public’s expectations, especially when related to all golf course grounds including greens, tees, fairways, etc. 175 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected SERVICE PROGRAM 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Number of Annual Fees Sold 119 123 134 136 158 Single Resident 69 67 76 80 78 Family Resident 50 56 58 56 80 Resident/Discount Cards 657 643 690 710 710 TOTAL ANNUAL FEES SOLD 776 766 824 846 868 Annual Fee Rounds 8,067 8,013 9,345 9,500 9,500 Daily Fee Rounds 29,243 33,919 36,471 45,500 40,500 TOTAL NUMBER OF ROUNDS PLAYED 37,310 41,932 45,816 55,000 50,000 GOLF COURSE ADMINISTRATION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 30.00%30.00% 10.00%20.00% 20.00%20.00% 30.00%20.00% 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. 176 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Personal Services 272,260$ 258,649$ 276,996$ 294,675$ 281,388$ 297,243$ 15,855$ Operating Expenses 349,079 385,878 373,277 375,156 362,760 378,875 16,115 Capital Outlay 75,018 303,920 10,892 60,000 60,000 - (60,000) Transfers 66,275 7,118 8,604 38,367 64,567 73,366 8,799 Total 762,632$ 955,566$ 669,768$ 768,198$ 768,715$ 749,484$ (19,231)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenses:Difference 15,855$ 16,115$ (60,000)$ 8,799$ The Fiscal Year 2020-2021 adopted budget for Golf Course Administration is $ 749,484. This compares to the 2019-2020 projected expenses of $ 768,715, a decrease of $ 19,231, or -2.5% 1.Personal Services - Increase due to longevity increase and having positions full all year. 2.Operating Expenses - Increase due to additional maintenance, utility, and dues costs. 3.Capital Outlay - No capital outlay requested this year. 4.Transfers - Increase due to repayment of general fund loan. PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION Projected PAY Amended Expens e Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Golf Course Director 64,487 / 116,076 1.00 1.00 1.00 1.00 101,160$ 110,500$ Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 61,700 59,750 Assistant Golf Pro (P/T)22,282 / 40,107 0.50 0.50 0.50 0.50 19,000 19,000 Cashier (P/T)20,988 / 37,778 0.50 1.50 1.50 1.50 25,640 33,750 Cashier (Temp)8.46/hr 1.00 0.00 0.00 0.00 - - 4.00 4.00 4.00 4.00 TOTAL SALARIES 207,500$ 223,000$ Overtime 2,000 2,500 Lesson Bonus 2,000 2,000 FICA Taxes 16,000 17,218 Deferred Compensation 14,700 15,728 Group Health Insurance Premium 27,365 24,080 Health Reimbursement Account 8,000 8,000 Employee Assistance Program 32 32 Worker's Comp Insurance 3,791 4,685 Additional Compensation - - Total Personal Services 281,388$ 297,243$ FULL TIME EQUIVALENTS 177 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES: 511200 Regular Salaries 191,322 175,084 194,053 214,850 207,500 223,000 511300 Temporary Salaries 12,002 13,164 11,182 0 0 0 511400 Overtime 937 1,654 1,329 1,500 2,000 2,500 511500 Lesson Bonus 1,133 923 938 3,000 2,000 2,000 512100 FICA Taxes 14,606 14,591 15,042 16,505 16,000 17,218 512225 Deferred Compensation 13,597 13,596 14,115 14,670 14,700 15,728 512301 Group Health Insurance Premium 13,557 27,583 29,162 30,907 27,365 24,080 512305 Dependant Health Ins Premium 13,066 0 0 0 0 0 512307 Health Reimbursement Account 8,169 8,441 6,919 8,000 8,000 8,000 512309 Employee Assistance Program 110 0 32 32 32 32 512400 Worker's Comp Insurance 3,668 3,560 4,225 4,761 3,791 4,685 512600 OPEB Accrued Expense 55 55 0 0 0 0 512700 Additional Compensation 39 0 0 450 0 0 TOTAL PERSONAL SERVICES 272,260 258,649 276,996 294,675 281,388 297,243 OPERATING EXPENSES: 347541 Cost of Sales-Pro Shop 32,320 59,803 64,066 70,000 70,000 70,000 533100 Professional Services 2,543 2,607 3,373 3,250 3,200 3,300 533200 Audit Fees 3,040 3,350 3,298 3,294 3,294 3,593 533201 Admin Services provided by GF 96,000 93,000 88,350 97,185 97,185 106,065 533400 Other Contractual Services 7,996 11,975 4,719 4,000 250 250 533420 Pest/Weed Control 450 2,078 1,397 890 890 890 533440 Electronic Security Services 658 454 359 360 0 0 534101 Telephone 3,551 3,901 3,651 4,635 3,850 3,936 534105 Cellular Telephone 303 297 267 300 290 300 534110 Internet Access 789 765 387 30 475 430 534120 Postage 68 15 90 50 50 50 534310 Electric 26,945 16,408 9,149 11,000 9,500 9,500 534320 Water/Sewer 8,849 13,768 9,389 11,000 11,000 11,550 534420 Equipment Leases 952 936 927 1,000 705 600 534445 Airport Property Lease 100,000 106,000 106,000 106,000 106,000 106,135 534500 Insurance 6,835 8,442 9,183 9,250 8,226 11,717 534501 Claims 5,058 0 0 0 0 0 534610 R & M - Buildings 3,388 11,407 14,388 7,001 2,000 3,000 534630 R & M - Office Equipment 465 648 813 800 800 989 534640 R & M - Operating Equipment 0 461 0 0 0 0 534685 R & M - Grounds Maintenance 5,880 3,986 0 0 0 0 534845 Golf Course Promotions 4,412 199 0 0 0 0 534846 Golf Course Advertising 4,996 2,571 560 3,000 2,000 2,000 535200 Departmental Supplies 2,708 2,002 1,835 2,600 2,500 2,500 535205 Bank Charges 22,106 29,156 34,914 30,000 30,000 30,000 535210 Computer Supplies 25 0 0 0 0 0 535220 Cleaning Supplies 3,775 1,924 4,583 3,500 4,000 4,500 535230 Small Tools and Equipment 149 0 0 0 0 0 535270 Uniforms and Shoes 987 0 0 0 0 500 535410 Dues and Memberships 510 1,351 512 0 0 525 535710 Non-Ad Valorem Tax 3,322 8,374 11,065 6,011 6,545 6,545 TOTAL OPERATING EXPENSES 349,079 385,878 373,277 375,156 362,760 378,875 CAPITAL OUTLAY: 606220 Building Improvements 45,463 236,366 0 0 0 0 606400 Vehicles and Equipment 7,857 20,491 10,892 0 0 0 606900 Infrastructure 21,697 47,063 0 60,000 60,000 0 TOTAL CAPITAL OUTLAY 75,018 303,920 10,892 60,000 60,000 0 NON-OPERATING EXPENSES 909101 Interfund Trfr to 001 GF 0 0 0 0 26,201 35,000 909480 Interfund Trfr to 480 Bldg 4,544 7,118 8,604 38,367 38,366 38,366 909541 Intrafund Trfr to GC Capital 61,731 0 0 0 0 0 TOTAL NON-OPERATING EXPENSES 66,275 7,118 8,604 38,367 64,567 73,366 TOTAL GOLF COURSE ADMINISTRATION 762,632 955,566 669,768 768,198 768,715 749,484 GOLF COURSE GREENS DIVISION 178 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET 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 2020 ACCOMPLISHMENTS New tees installed on holes 1, 3, 8, 9, 10, and 15. All other tees were fraise-mowed in the summer of 2020. All daily, weekly, and monthly course maintenance items addressed on schedule. Numerous compliments from golfers, specifically on greens and fairways. FISCAL YEAR 2021 GOALS AND OBJECTIVES Maintain an excellent working relationship with our golf course maintenance provider, International Golf Maintenance, Inc. and always keep lines of communication open and available with the Head Golf Course Superintendent and staff. Strive to maintain entire golf course in the best shape possible, with heavy emphasis on green speed and ball roll on greens. Monitor all equipment selections, usage, and maintenance in order to make certain that the equipment is in the best possible working conditions and hydraulic leaks are kept to a minimum if any at all. Continue to meet with the Superintendent and/or Assistant Superintendent daily to address any and all concerns, discuss upcoming events, etc. Maintain an aggressive sand top-dress program on tees, specifically perimeters of tees in order to keep tees level. Look at areas on the golf course that can always be improved and look for ways to improve areas as economically and efficiently as possible. PERFORMANCE MEASURES Actual Actual Actual Projected P rojected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Greens (Acres)2.5 4 4 4 4 T ees (Acres)4 4 4 4 4 Fairways (Acres)22 22 22 22 22 Rough - Bermuda / Bahia (Acres)35 / 25 35 / 25 35 / 25 35 / 25 35 / 25 Sand Bunkers (Acres)4 4 4 4 4 Lakes and Ponds (Linear Feet)10,000 10,000 10,000 10,000 10,000 Non-Play Area (Acres)20 20 30 30 30 Holes Maintained 18 18 18 18 18 Practice areas (acres total)5 5 5 5 5 179 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE GREENS PROGRAM BUDGET DESCRIPTION NATURE OF ACTIVITY 19/20 20/21 95.00%90.00% 5.00%10.00% 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 golf course 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. STAFFING GOLF COURSE GREENS DIVISION BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Operating Expenses 572,529$ 578,143$ 566,101$ 577,948$ 577,623$ 588,904$ 11,281$ Capital Outlay - - - 50,000 50,000 14,000 (36,000) Non-Operating - - - - - - - Total 572,529$ 578,143$ 566,101$ 627,948$ 627,623$ 602,904$ (24,719)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenses:Difference 11,281$ (36,000)$ -$ The Fiscal Year 2020-2021 adopted budget for Golf Course Greens Division is $ 602,904. This compares to the 2019-2020 projected expenses of $ 627,623, a decrease of $ 24,719, or -3.94%. 1. Operating Expenses - Increase due to contractual increase in maintenance contract. 2. Capital Outlay - Decrease due to only small equipment projected to need replacement this year. 3. Non-Operating - No change. 180 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENSES 533420 Pest/Weed Control 0 0 0 120 120 120 533445 Groundskeeping Service 535,632 546,385 546,385 557,313 557,313 568,459 534310 Electric 12,211 11,541 11,584 11,750 11,575 11,575 534610 R & M - Buildings 731 628 0 500 500 500 534640 R & M-Operating Equipment 617 290 94 0 0 0 534680 R & M - Irrigation Systems 10,096 4,057 6,991 5,217 5,217 5,500 534685 R & M - Grounds Maintenance 12,998 15,242 855 2,798 2,798 2,500 535200 Departmental Supplies 220 0 193 250 100 250 535220 Cleaning Supplies 25 0 0 0 0 0 TOTAL OPERATING EXPENSES 572,529 578,143 566,101 577,948 577,623 588,904 CAPITAL OUTLAY 606300 Improvements Other Than Buildings 0 0 0 50,000 50,000 0 606400 Vehicles and Equipment 0 0 0 0 0 14,000 TOTAL CAPITAL OUTLAY 0 0 0 50,000 50,000 14,000 TOTAL GREENS DIVISION 572,529 578,143 566,101 627,948 627,623 602,904 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION - TO BE FUNDED FROM GOLF COURSE OPERATIONS EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL Irrigation Software Upgrade 14,000$ -$ -$ -$ -$ 14,000$ 3 Gang Range Picker - 2,695 - - - 2,695 Ball Washer - 2,595 - - - 2,595 14,000$ 5,290$ -$ -$ -$ 19,290$ 181 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Maintained, performed preventative maintenance and constantly cleaned 80 golf carts (480 batteries, 320 tires & grease fittings).  Maintained range cart and all accessories that go with range (range balls, back stands, club washers, etc.)  Maintained the following areas in order to look clean and presentable to customers: starter station, ice & water shed, bag storage room, cart barn, cart wash area and bag drop area.  Golf carts served double, possibly triple usage during months of April through August, due to single-cart Covid-19 policy.  Provided over 6,000 range balls to add to existing inventory.  New range ball dispenser installed. FISCAL YEAR 2021 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 fittings 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.  Look into a cost-effective method to provide improved drainage on driving range and adjacent hole #9. PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Electric Golf Carts 86 80 80 80 80 Tires Maintained 356 332 324 332 324 Grease Fittings Maintained 356 32 324 332 324 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 0 Batteries Maintained 524 483 488 483 481 Beverage Carts 1 1 1 1 0 GOLF COURSE CARTS DIVISION PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 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. 182 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Personal Services 85,297$ 89,401$ 91,582$ 96,347$ 92,505$ 92,358$ (147)$ Operating Expenses 4,681 987 1,365 1,944 1,144 1,944 800 Capital Outlay 313,152 - - - - - - Debt Service 5,370 8,105 6,394 56,391 56,391 56,391 - Total 408,500$ 98,493$ 99,341$ 154,682$ 150,040$ 150,693$ 653$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenses:Difference $ (147) 800$ -$ -$ 4. Debt Service - No change. 1. Personal Services - Slight decrease due to lower pay rate for newer employee. 2. Operating Expenses - Increase due to additional operating equipment and building repairs needed. The Fiscal Year 2020-2021 adopted budget for Golf Course Carts Division is $150,693.This compares to the 2019-2020 projected expenses of $ 150,040, an increase of $ 653, or .44%. 3. Capital Outlay - No capital outlay requested. PERSONAL SERVICES SCHEDULE GOLF COURSE CARTS DIVISION Projected PAY Amended Expens e Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Cart Attendants (P/T) 8.46 / 14.49 1.50 5.00 5.00 5.00 81,000$ 80,750$ Cart Attendants (Temp) 8.46/hr 3.50 0.00 0.00 0.00 0 0 5.00 5.00 5.00 5.00 TOTAL SALARIES 81,000$ 80,750$ Overtime 3,500 3,500 FICA Taxes 6,475 6,319 Employee Assistance Program 0 0 Worker's Compensation 1,530 1,789 Total Personal Services 92,505$ 92,358$ (1) For P/T Cart Attendants (5) equals (10) positions FULL TIME EQUIVALENTS 183 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 40,736 44,071 38,641 85,750 81,000 80,750 511300 Temporary Salaries 35,131 36,065 43,202 0 0 0 511400 Overtime 1,759 1,774 1,545 2,000 3,500 3,500 512100 FICA Taxes 5,910 6,067 6,358 6,678 6,475 6,319 512309 Employee Assistance Program 96 0 0 0 0 0 512400 Worker's Comp Insurance 1,665 1,425 1,835 1,919 1,530 1,789 TOTAL PERSONAL SERVICES 85,297 89,401 91,582 96,347 92,505 92,358 OPERATING EXPENSES 533420 Pest/Weed Control 0 0 0 144 144 144 534610 R & M - Buildings 4,052 0 0 1,000 250 500 534640 R & M-Operating Equipment 538 504 959 500 500 1,000 535200 Departmental Supplies 79 433 342 300 250 250 535220 Cleaning Supplies 0 11 44 0 0 50 535230 Small Tools and Equipment 12 39 20 0 0 0 TOTAL OPERATING EXPENSES 4,681 987 1,365 1,944 1,144 1,944 CAPITAL OUTLAY 606400 Vehicles and Equipment 313,152 0 0 0 0 0 TOTAL CAPITAL OUTLAY 313,152 0 0 0 0 0 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 51,768 51,768 53,602 707245 Interest - Golf Course Loan 5,370 8,105 6,394 4,623 4,623 2,789 TOTAL NON-OPERATING EXPENSES 5,370 8,105 6,394 56,391 56,391 56,391 TOTAL CARTS DIVISION 408,500 98,493 99,341 154,682 150,040 150,693 184 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 $10 million in capital improvements, all of which to better develop the facilities and economic growth. Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Total Revenues 528,952$ 498,017$ 570,814$ 574,374$ 554,809$ 563,570$ Total Airport Administration 459,366$ 365,940$ 523,518$ 451,056$ 449,289$ 563,570$ Change in Unrestricted Reserves 69,586$ 132,077$ 47,297$ 123,318$ 105,520$ -$ AIRPORT FUND REVENUE Code: 450010 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 422,585$ 487,649$ 507,339$ 544,313$ 527,271$ 539,768$ 12,497$ Non-operating revenues 106,367 10,367 63,475 30,061 27,538 23,802 (3,736) Total revenues and other sources 528,952$ 498,017$ 570,814$ 574,374$ 554,809$ 563,570$ 8,761$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Revenue:Difference 12,497$ (3,736)$ 2. Non-operating revenues - Decrease due to lower anticipated interest income and no interfund transfers. The Fiscal Year 2020-2021 adopted budget for Airport fund revenue is $563,570.This compares to the 2019-2020 projected Airport fund revenue of $ 554,809, an increase of $ 8,761 or 1.6%. 1. Operating revenue - Increase due to additional shade hangar rentals and tenant rents. 185 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget OPERATING REVENUE 344100 Fuel Sales 77,327 103,959 12,278 0 0 0 347541 Cost of Sales (59,025)(82,689)(8,945)0 0 0 362150 Nontaxable Rents 391 391 112,000 123,325 118,795 119,506 362100 Rents and Royalties 343,256 405,672 331,628 360,648 347,434 359,685 369900 Other Miscellaneous Revenues 60,363 60,034 60,091 60,040 60,789 60,289 369941 Sales Tax Commission 273 282 287 300 253 288 TOTAL OPERATING REVENUE 422,585 487,649 507,339 544,313 527,271 539,768 OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 1,284 (2,604)(6,628)0 3,250 1,065 364100 Sale of Fixed Assets 4,403 0 46,450 0 820 0 365000 Sale of Surplus Materials/Scrap 0 0 650 0 0 0 366000 Contributions & Donations 0 0 3,495 0 0 0 369400 Reimbursements 17,712 12,971 19,508 25,370 18,777 22,737 381001 Transfer from Fund 001 GF 28,040 0 0 4,691 4,691 0 381455 Transfer from Fund 455 54,927 0 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 106,367 10,367 63,475 30,061 27,538 23,802 TOTAL AIRPORT REVENUES 528,952 498,017 570,814 574,374 554,809 563,570 186 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Completion of a 2-unit (14 spaces total) Shade Hangar Project  Completion of New Taxiway Construction – Taxiway Charlie  Leased 100% of available office space in the Airport Terminal Building  Staff transition promoting to Zac Massey as Airport Operations Maint. Specialist II in anticipation of Gary Nicholas’ retirement  Secured funding for Sewer infrastructure improvements on the west side of the airport  Secured funding for design and engineering of new taxi lane leading to future box hangars  Secured $30,000 CARES Act grant for the airport.  Awarded Design-Build Hangar “D” project to Johnson-Laux  Coordinated Airfield PCI inspection leading to full asphalt condition report by FDOT FISCAL YEAR 2021 GOALS AND OBJECTIVES  Construct Hangar “D”  Construct new taxi lane to future box hangars  Repair distressed asphalt section near Runway 10 threshold  Design Box Hangars  Proceed with improving site for future box hangars  Install sewer lines serving all west side tenant locations PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Acres Available for Development 105 105 105 105 103 Airport Leasehold Revenues $343,256 $405,672 $443,628 $483,973 $479,056 AIRPORT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 20.00%20.00% 30.00%30.00% 15.00%15.00% 35.00%35.00% 100.00%100.00% Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance. Capital Improvement Project Execution and Monitoring -Execute and monitor Capital Improvement Projects. Prepare and submit a Five-Year Capital Improvement Program in accordance with Regulations.Prepare and apply for Florida Department of Transportation Airport Improvement Grants for Capital Improvement Projects and equipment. Tenant and Public Relations -Monitor and execute Tenant Lease agreements.Provide dispute resolution regarding airport regulations.Maintain contact with Airport users and citizens,respond to questions and complaints and provide information to all parties about rules, regulations and airport information. Airport Maintenance -Mow Airport,herbicide runways and taxiways,maintain runway lighting system. Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area.Clear and maintain runway approaches and perform daily Airport inspections. 187 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET AIRPORT BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Personal Services 216,084$ 141,500$ 122,346$ 73,409$ 69,110$ 69,888$ 778$ Operating Expenses 181,442 204,988 270,276 269,726 275,398 313,182 37,784 Capital Outlay 27,340 - 45,751 52,421 49,281 - (49,281) Debt Service 34,500 19,452 85,145 55,500 55,500 180,500 125,000 Contingency 69,586 132,077 - 123,318 105,520 - (105,520) Total 528,952$ 498,017$ 523,518$ 574,374$ 554,809$ 563,570$ 8,761$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenses:Difference 778$ 37,784$ (49,281)$ 125,000$ The Fiscal Year 2020-2021 adopted budget for the Municipal Airport Administration is $ 563,570. This compares to the 2019-2020 projected expenses of $ 554,809, an increase of $ 8,761 or 1.6%. 4. Debt Service - Increase in repayment amount to General Fund. 1. Personal Services - Increase due to anticipated increase in insurance expenses. 2. Operating Expenses - Increase due to additional services needed. 3. Capital Outlay - Decrease due to no capital outlay requested. PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION Projected PAY Amended Expens e Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Airport Operations Specialist II 27,384 / 49,291 1.00 1.00 1.00 1.00 32,500 32,250 Airport Operations Specialist I 25,812 / 46,462 0.50 0.50 0.50 0.50 18,250 18,250 1.50 1.50 1.50 1.50 TOTAL SALARIES 50,750$ 50,500$ Overtime 500 500 FICA Taxes 3,924 3,920 Clothing Allowance 240 240 Deferred Compensation 2,995 2,958 Group Health Insurance Premium 7,258 7,150 Health Reimbursement Account 1,000 2,000 Employee Assistance Program 18 16 Worker's Comp Insurance 2,425 2,604 Additional Compensation - - Total Personal Services 69,110$ 69,888$ FULL TIME EQUIVALENTS 188 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 153,766 94,314 76,582 51,600 50,750 50,500 511400 Overtime 726 939 152 1,500 500 500 512100 FICA Taxes 11,070 7,334 7,830 4,054 3,924 3,920 512215 Clothing Allowance 120 240 240 240 240 240 512225 Deferred Compensation 13,413 8,985 9,379 3,161 2,995 2,958 512301 Group Health Insurance Premium 18,877 20,594 17,766 7,543 7,258 7,150 512305 Dependant Health Ins Premium 5,043 0 0 0 0 0 512307 Health Reimbursement Account 5,029 5,661 6,673 2,000 1,000 2,000 512309 Employee Assistance Program 68 0 32 16 18 16 512400 Worker's Comp Insurance 4,821 3,404 3,694 3,045 2,425 2,604 512600 OPEB Accrued Expense 29 29 0 0 0 0 512700 Additional Compensation 3,123 0 0 250 0 0 TOTAL PERSONAL SERVICES 216,084 141,500 122,346 73,409 69,110 69,888 OPERATING EXPENSES 533200 Audit Fees 1,140 1,229 1,002 1,002 1,002 1,136 533201 Admin Services provided by GF 45,500 45,000 72,425 93,485 93,485 116,866 533400 Other Contractual Services 5,898 7,002 20,090 15,961 17,500 21,900 533420 Pest/Weed Control/Mowing 900 1,404 525 2,050 2,000 1,725 534000 Travel and Per Diem 1,335 622 891 1,100 800 1,200 534101 Telephone 4,159 4,645 3,733 5,340 2,330 2,340 534105 Cellular Phone 598 426 580 600 610 600 534110 Internet Access 729 835 644 630 830 870 534120 Postage 75 67 123 62 100 100 534130 Express Mail 60 58 150 200 100 100 534310 Electric 26,342 26,019 25,023 27,000 24,000 24,000 534320 Water/Sewer 2,910 2,972 3,351 3,250 5,000 4,250 534420 Equipment Leases 0 186 301 1,000 1,000 0 534500 Insurance 24,821 38,135 43,915 44,000 45,341 47,634 534610 R & M Buildings 3,581 13,219 17,977 10,000 18,000 31,875 534620 R & M-Vehicles 1,711 5,110 2,696 2,500 1,000 2,500 534625 R & M - Lighting 309 3,547 2,798 6,200 6,000 6,200 534630 R & M-Office Equipment 25 0 21 0 200 300 534635 R & M - Security Systems 0 0 0 1,500 6,000 3,950 534640 R & M-Operating Equipment 17,198 17,767 29,403 22,500 22,000 21,500 534681 R & M-Fencing 7,772 464 734 4,000 1,000 1,500 534685 R & M-Grounds Maintenance 1,973 1,837 311 3,000 3,500 2,000 534687 R & M-Runways and Taxiways 0 933 254 2,500 2,500 2,000 534700 Printing and Binding 118 245 158 100 100 500 534800 Promotional Activities 365 500 0 2,000 2,000 1,179 534825 Advertising Expenditures 0 0 3,687 1,933 900 900 534920 Legal Ads 284 0 409 400 0 0 - Continued - 189 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget 535200 Departmental Supplies 2,151 2,771 2,287 1,988 2,500 2,028 535205 Bank Charges 2,481 3,134 354 0 0 0 535210 Computer Supplies 1,560 1,561 105 650 250 500 535230 Small Tools and Equipment 4,063 821 2,059 1,500 2,000 2,000 535260 Gas and Oil 7,696 9,031 7,642 7,000 7,500 5,000 535270 Uniforms & Shoes 520 511 508 520 600 624 535275 Safety Equipment 0 14 0 500 200 500 535410 Dues and Memberships 330 330 330 330 330 330 535420 Books and Publications 0 0 0 200 50 200 535450 Training and Education 925 445 445 650 650 800 535710 Non-Ad Valorem Tax 13,911 14,147 25,346 4,075 4,020 4,075 TOTAL OPERATING EXPENSES:181,442 204,988 270,276 269,726 275,398 313,182 CAPITAL OUTLAY: 606200 Buildings 0 0 21,700 0 0 0 606300 IOTB 4,826 0 0 26,300 11,000 0 606310 IOTB - Fencing 0 0 0 0 0 0 606400 Vehicles and Equipment 22,514 0 24,051 26,121 38,281 0 TOTAL CAPITAL OUTLAY:27,340 0 45,751 52,421 49,281 0 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 24,500 19,452 21,824 30,500 30,500 30,500 909101 Interfund Trfr to General Fund 10,000 0 0 25,000 25,000 150,000 909545 Intrafund Trfr to AP Capital 0 0 63,321 0 0 0 TOTAL NON-OPERATING EXPENSES 34,500 19,452 85,145 55,500 55,500 180,500 TOTAL AIRPORT ADMINISTRATION 459,366 365,940 523,518 451,056 449,289 563,570 OTHER FINANCING USES 909990 Unappropriated 69,586 132,077 0 123,318 105,520 0 TOTAL EXPENDITURES AND OTHER USES 528,952 498,017 523,518 574,374 554,809 563,570 CAPITAL OUTLAY SCHEDULE AIRPORT - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TOTAL Construct Taxi Lane 24,963$ -$ -$ -$ -$ 24,963$ Establish Sewer Service 200,000 - - - - 200,000 Construct Square Hanagrs - 176,679 - - - 176,679 Economic Development Hangar - 500,000 - - - 500,000 Rehab Taxiway Alpha Apron - 58,000 - - - 58,000 Rehab Runway 05/23 - - 110,000 - - 110,000 Apron Reconstruction - - - 30,000 - 30,000 224,963$ 734,679$ 110,000$ 30,000$ -$ 1,099,642$ 190 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Total Revenues and Transfers 786,994$ 946,905$ 887,800$ 841,337$ 925,967$ 919,738$ Total Expenses 915,153 1,329,280 694,694 834,916 757,632 907,149 Change in Unrestricted Reserves (128,159)$ (382,375)$ 193,106$ 6,421$ 168,335$ 12,589$ BUILDING DEPARTMENT REVENUE Code: 480010 Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Description Actual Actual Actual Budget Projected Budget Difference Operating revenue 740,564$ 909,279$ 862,650$ 789,200$ 874,000$ 862,450$ (11,550)$ Non-operating revenues 46,431 37,626 25,150 52,137 51,967 57,288 5,321 Total revenues and other sources 786,994$ 946,905$ 887,800$ 841,337$ 925,967$ 919,738$ (6,229)$ Fiscal Year 2020-2021 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-2020 Projected Revenue:Difference (11,550)$ 5,321$ 2. Non-operating revenues - Increase due to anticipated increase in interest. The Fiscal Year 2020-2021 adopted budget for the Building Department fund revenue is $919,738.This compares to the 2019-2020 projected Building Department fund revenue of $ 925,967, a decrease of $ 6,229 or -.7%. 1. Operating revenue - Slight decrease due to lower anticipated number of building permits. 191 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Amended Number Description FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 OPERATING REVENUE Actual Actual Actual Budget Projected Budget 321050 Contractor License 12,275 13,323 12,392 13,000 12,500 13,000 321150 Contractor License - Penalties 2,895 2,423 4,670 3,000 2,600 2,800 322050 Building Permits 365,792 430,164 429,880 390,000 440,000 430,000 322052 Fire Special Events 0 0 180 0 2,200 2,500 322055 Roofing Permits 65,737 121,361 74,018 74,000 98,500 95,000 322065 Alumimum Structure 23,350 18,575 17,500 18,000 17,500 18,000 322070 Shed Permits 8,475 9,075 7,650 7,500 8,800 8,500 322075 Reinspection Fees 14,280 31,265 33,390 30,000 28,000 29,000 322100 Land Clearing Permits 11,550 14,850 15,025 0 0 0 322200 Electrical Permits 30,095 33,269 36,955 30,000 45,000 42,000 322225 Plumbing Permits 25,449 37,112 41,244 38,000 44,000 42,000 322230 Pool Permits 18,645 21,615 15,600 18,500 15,800 15,500 322240 Solar Permits 4,054 4,350 4,575 4,500 4,800 4,500 322250 Mechanical Permits 69,333 72,299 64,729 60,000 52,000 56,000 322300 Fencing Permits 21,825 21,375 19,800 19,000 21,500 21,500 322500 Sign Permits 2,595 2,685 1,395 2,000 2,900 2,200 322600 Expired Permit Fee 8,400 10,050 15,825 15,000 8,000 10,000 329400 Plan Checking Fees 39,625 45,228 43,651 43,000 42,600 43,000 329410 Fire Plan Review Fee 0 1,319 3,145 5,000 5,650 5,300 341920 Cert. Copying/Record Research 908 1,270 710 700 4,000 3,800 347556 County Facility Admin Fee 10,415 12,659 12,483 11,500 11,400 11,500 359000 Other Fines and Forfeitures 4,866 5,011 7,284 6,000 6,000 6,000 359100 Fire Violations 0 0 550 500 250 350 TOTAL OPERATING REVENUE 740,564 909,279 862,650 789,200 874,000 862,450 OTHER NON-OPERATING REVENUE: 361100 Interest Income 3,797 8,598 10,605 9,000 7,500 10,000 361105 SBA Interest Earnings 5,704 2,243 4,524 2,670 4,000 6,822 364100 Sale of Fixed Assets 0 17,302 0 0 0 0 369400 Reimbursements 5,200 0 0 0 0 0 369900 Other Miscellaneous Revenue 2,186 2,365 1,417 2,100 2,100 2,100 381001 Transfer from General Fund 25,000 0 0 0 0 0 381410 Interfund Transfer from 410 GC 4,544 7,118 8,604 38,367 38,367 38,366 TOTAL OTHER NON-OPERATING REVENUE 46,431 37,626 25,150 52,137 51,967 57,288 TOTAL BUILDING DEPARTMENT REVENUES 786,994 946,905 887,800 841,337 925,967 919,738 USE OF UNRESTRICTED RESERVES 128,159 392,751 0 0 0 0 TOTAL BUILDING DEPARTMENT SOURCES 915,153 1,339,656 887,800 841,337 925,967 919,738 192 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 ACCOMPLISHMENTS  Maintain timeliness and delivery of permitting services with a turnaround time of 10 days or less for most permits.  Provided continuing education for employees to meet minimum state licensing requirements. Customer service training is ongoing.  Compliance Engine program was implemented to be used by third party inspection companies of Engineered Fire and Life Safety Systems. This allows the monitoring of inspection results and timely issuance of correction notices for any reported deficiencies.  On-line permits were created for certain permit types to allow submittals, reviews, payments and issuance of building permits through the customer portal.  All Building Department web page information was updated for upcoming website changes.  Implemented new strategies to continue operations during the COVID-19 pandemic. These included: on-line and e-mail permitting, drop box, on-line payments and video inspections for occupied buildings.  Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code violations. FISCAL YEAR 2021 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.  Continue to implement new on-line permit types to be available for on-line permit submittals through MyGovernmentOnline building department software.  Remodel front counter to provide accessible seating and a better work environment.  Continue to enforce state laws and city ordinances related to construction industry, unlicensed contractor activity and code violations.  Continue to scan completed permits and business tax receipts for safe record keeping. 193 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET PERFORMANCE MEASURES Actual Actual Actual Projected Projected Performance Indicators 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Residential permits issued 196 243 324 230 375 Commercial permits issued 55 29 41 34 38 Other permits issued 3,718 4,691 3,530 4,400 3,600 Total number of inspections 13,223 18,960 10,657 18,000 13,000 Total number of reinspections 1,781 2,760 2,279 2,650 2,300 Number of Professional licenses processed 340 379 363 370 330 Expired permits processed 114 134 211 141 150 Business Tax Reciepts processed and issued 1113 1103 1140 1150 1290 BUILDING DEPARTMENT PROGRAM BUDGET DESCRIPTION STAFFING NATURE OF ACTIVITY 19/20 20/21 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,scheduling of inspections,closing out permits when completed,prepares certificates of occupancy for signature,and answers questions concerning building permits. Plan Review -Perfoms plan review of all permit applications and building plans for code approval,including structural,electrical,plumbing and mechanical.Also includes the review of all zoning on residential building applications. Answers code questions for builders and general public related to plan review. Building and Alteration Inspection -On-site inspections for commercial and residential,including structural, electrical,plumbing,and mechanical.Post inspections into computer database daily.Answer code questions for builders and general public related to inspections. Business Tax Receipts-Accepts applications for Business Tax Receipt from business owners.Reviews applications for acceptance.Verify professional licenses and ficitious/corporation names.Process annual re-newal notices and issues new Business Tax Reciepts. 194 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET BUILDING DEPARTMENT BUDGET SUMMARY Amended FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Actual Actual Actual Budget Projected Budget Difference Personal Services 454,375$ 531,760$ 593,833$ 656,691$ 612,647$ 730,760$ 118,113$ Operating Expenses 117,477 104,038 100,861 155,652 122,412 152,389 29,977$ Capital Outlay - 18,108 - 22,573 22,573 24,000 1,427$ Transfers 343,300 675,374 - - - - -$ Contingency - - - 6,421 168,335 12,589 (155,746)$ Total 915,153$ 1,329,280$ 694,694$ 841,337$ 925,967$ 919,738$ (6,229)$ Fiscal Year 2020-21 Adopted Budget: Major Current Level Changes from Fiscal Year 2019-20 Projected Expenses Difference 118,113$ 29,977$ 3. Capital Outlays - Increase due to renovations needed for front counter area.1,427$ -$ The Fiscal Year 2020-2021 adopted budget for the Building Department,excluding budgeted contingency is $907,149.This compares to the projected FY 2019- 2020 expenses of $ 757,632, an increase of $ 149,517, or 19.7%. 1. Personal Services - Increase due to adding one new position and having two positions vacant most of the prior year. 2. Operating Expenses - Increase due primarily to increase in permitting software, trainings, and new code publications. 4. Transfers - No change. PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT Projected PAY Amended Expens e Budget POSITION RANGE 18/19 19/20 19/20 20/21 19/20 20/21 Building Official 64,487 / 116,076 1.00 1.00 1.00 1.00 125,880$ 125,500$ Deputy Building Official 60,742 / 109,336 0.00 1.00 1.00 1.00 86,500 85,500 Plans Examiner 48,439 / 87,190 1.00 0.00 0.00 0.00 - - Chief Building Inspector 47,028 / 84,651 1.00 1.00 1.00 1.00 72,200 71,000 Building Inspector II 36,829 / 66,292 0.00 1.00 1.00 1.00 8,655 45,000 Building Inspector I 35,730 / 64,314 2.00 1.00 1.00 1.00 51,835 51,500 Administrative Assistant 30,821 / 55,478 0.00 0.00 0.00 1.00 - 31,000 Local Business Tax Specialist 29,052 / 52,293 1.00 1.00 1.00 1.00 63,200 60,500 Permitting Technician 29,052 / 52,293 1.00 1.00 1.00 1.00 33,435 33,000 Fire Inspector P/T $ 25.62/hr 0.00 0.00 0.50 0.50 3,000 13,000 Clerical Assistant I P/T $ 13.24/hr 0.50 0.50 0.50 0.50 15,500 16,000 7.50 7.50 8.00 9.00 TOTAL SALARIES 460,205$ 532,000$ Overtime 1,200 2,500 FICA Taxes 34,600 40,944 Clothing Allowance 570 720 Deferred Compensation 39,590 45,722 Group Health Insurance Premium 54,586 80,215 Health Reimbursement Account 14,850 19,159 Employee Assistance Program 95 127 Worker's Comp Insurance 6,951 9,373 Additional Compensation - - Total Personal Services 612,647$ 730,760$ FULL TIME EQUIVALENTS CAPITAL OUTLAY SCHEDULE BUILDING DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2020/21 2021/22 2022/23 2023/24 2024/25 TO TAL Front Counter Renovations 24,000$ -$ -$ -$ -$ 24,000$ 24,000$ -$ -$ -$ -$ 24,000$ 195 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Amended Account FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 19/20 FY 20/21 Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 332,340 392,389 444,182 471,770 460,205 532,000 511300 Temporary Salaries 4,600 0 0 0 0 0 511400 Overtime 8,993 7,016 5,124 2,500 1,200 2,500 512100 FICA Taxes 25,271 29,300 32,129 36,767 34,600 40,944 512215 Clothing Allowance 240 350 360 480 570 720 512225 Deferred Compensation 29,676 34,665 37,572 41,977 39,590 45,722 512301 Group Health Insurance Premium 25,394 47,775 52,899 73,607 54,586 80,215 512305 Dependant Health Ins Premium 13,264 0 0 0 0 0 512307 Health Reimbursement Account 8,178 13,157 12,085 20,000 14,850 19,159 512309 Employee Assistance Program 116 0 95 111 95 127 512400 Worker's Comp Insurance 6,139 7,010 9,386 8,729 6,951 9,373 512600 OPEB Accrued Expense 97 97 0 0 0 0 512700 Additional Compensation 67 0 0 750 0 0 TOTAL PERSONAL SERVICES 454,375 531,760 593,833 656,691 612,647 730,760 OPERATING EXPENSES 533200 Audit Fees 760 921 1,554 1,554 1,554 1,974 533201 Administrative Services Provided by GF 65,000 43,000 45,150 49,665 49,665 54,632 533400 Other Contractual Services 7,250 7,409 14,634 30,680 13,000 17,500 534000 Travel and Per Diem 775 1,450 885 1,350 900 1,400 534101 Telephone 373 404 408 420 420 420 534105 Cellular Telephone 1,757 1,986 2,289 2,940 2,500 2,880 534110 Internet Services 1,918 2,593 1,703 2,220 1,732 2,165 534120 Postage 1,135 1,184 1,328 850 950 1,000 534310 Electric 3,049 3,109 3,083 3,300 3,100 3,100 534320 Water / Sewer 275 278 283 300 300 315 534420 Equipment Leases 1,429 1,404 1,391 1,450 2,250 2,472 534500 Insurance 6,743 7,025 6,081 8,083 8,546 10,861 534620 R & M-Vehicles 1,002 3,644 3,167 5,000 2,000 5,000 534630 R & M - Office Equipment 15,079 15,249 9,418 32,500 24,350 32,250 534910 Clerk of Court Filing Fees 63 97 46 60 50 60 534920 Legal Ads 0 251 0 0 0 0 535200 Departmental Supplies 1,610 1,744 1,252 1,400 1,400 1,500 535210 Computer Supplies 2,357 197 826 3,985 2,000 2,460 535230 Small Tools and Equipment 363 131 194 200 150 450 535260 Gas and Oil 3,426 5,174 4,912 4,800 4,750 4,900 535270 Uniforms and Shoes 574 354 405 545 545 600 535275 Safety Equpment 0 0 0 50 0 50 535410 Dues and Memberships 1,103 823 790 1,000 750 1,000 535420 Books and Publications 271 3,422 0 1,000 300 3,000 535450 Training and Education 1,167 2,189 1,062 2,300 1,200 2,400 TOTAL OPERATING EXPENSES 117,477 104,038 100,861 155,652 122,412 152,389 CAPITAL OUTLAY 606100 Land 0 0 0 0 0 0 606200 Buildings 0 0 0 0 0 24,000 606400 Vehicles and Equipment 0 18,108 0 22,573 22,573 0 TOTAL CAPITAL OUTLAY 0 18,108 0 22,573 22,573 24,000 NON-OPERATING EXPENSES 132947 Advance to GC Fund 343,300 675,374 0 0 0 0 909101 Transfer to General Fund 0 0 0 0 0 0 909131 Transfer to Fund 310 0 0 0 0 0 0 TOTAL NON-OPERATING EXPENSES 343,300 675,374 0 0 0 0 TOTAL BUILDING DEPARTMENT 915,153 1,329,280 694,694 834,916 757,632 907,149 OTHER FINANCING USES 909990 Unappropriated 0 0 0 6,421 168,335 12,589 TOTAL EXPENDITURES AND OTHER USES 915,153 1,329,280 694,694 841,337 925,967 919,738 196 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROGRAM 197 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET This Page Intentionally Left Blank 198 List of Projects FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals General Government Blueprint - Survey Storage 2,310 - - - - - 2,310 Server/Host Update 43,195 43,195 43,195 43,195 - - 172,780 City Wide Computers 35,000 45,000 35,000 45,000 35,000 45,000 240,000 Audio Visual Equipment 75,000 - - - - - 75,000 COStv Equipment 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Phone System 100,000 - - - - - 100,000 Network Infrastructure 39,000 30,000 30,000 30,000 30,000 30,000 189,000 Over-the-Air Connections - 10,000 20,000 - - - 30,000 Core and Remote Switches - - - 25,000 20,000 - 45,000 Police Department COPE Vehicles Graphic Wrap 5,000 - - - - - 5,000 Police Vehicles 373,500 300,000 305,000 310,000 315,000 320,000 1,923,500 Police Road Patrol Equipment 25,000 56,000 32,500 20,000 36,000 39,500 209,000 Police Investigations Equipment 10,600 - - - - - 10,600 Community Development Harrison Street Park Plaza 270,000 250,000 - - - - 520,000 N. Central Avenue Event Plaza 40,000 250,000 250,000 - - - 540,000 Working Waterfront Landscaping 45,000 - - - - - 45,000 Tree Protection Plan 135,000 135,000 - - - - 270,000 Sustainable Sebastian 16,500 - - - - - 16,500 Septic to Sewer - 200,000 - 200,000 - 200,000 600,000 Roads Department School Zone Lights 46,510 - - - - - 46,510 Update City Street Signs 81,000 - - - - - 81,000 Street Repaving 400,000 600,000 600,000 600,000 600,000 600,000 3,400,000 Street Reconstruction 500,000 - - - - - 500,000 Sidewalk Replacement 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Roads Division Equipment 48,400 - - - - - 48,400 Roads Division Heavy Equipment 130,000 165,000 85,000 - - - 380,000 Public Facilities Department Public Facilities Compound - 1,250,000 1,250,000 1,000,000 - - 3,500,000 Fleet Division Equipment 2,800 9,880 4,800 - - - 17,480 Cemetery Equipment 19,500 - - - 14,000 - 33,500 Cemetery Grounds Improvements 20,000 20,000 40,000 - - - 80,000 Cemetery Driveway Resurfacing 15,000 - - - - - 15,000 Cemetery Columbarium Niches 45,000 45,000 - - - - 90,000 Bench Seats and Monuments 20,000 - - - - - 20,000 Facility Maintenance Equipment 13,500 40,000 - - - - 53,500 Facility Maintenance Vehicles 65,000 - - - - - 65,000 Facility Maintenance Repairs 6,800 - - - - - 6,800 Leisure Services Department Facility Repairs - 18,300 - - - - 18,300 Maintenance Equipment 29,000 13,000 - 14,000 - - 56,000 Park Identification Signage 30,000 30,000 - - - - 60,000 Parks Division Vehicles 34,000 - 34,000 34,000 34,000 - 136,000 Playground Improvements 70,000 40,000 40,000 110,000 40,000 80,000 380,000 Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Barber St. Lightning System 24,000 - - - - - 24,000 Stormwater Department Stormwater Master Plan 200,000 - - - - - 200,000 Stormwater Equipment 77,050 3,100 55,000 58,000 - - 193,150 Stormwater Heavy Equipment 165,000 - - 225,000 - - 390,000 Slip Lining 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Swale/Driveway/Culvert Repairs 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Canal Restoration 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Concha Dam Repairs - 800,000 - - - - 800,000 Tulip Drive Crossing - - 250,000 - - - 250,000 Bayfront Road Crossing - - - 250,000 - - 250,000 - - - - 350,000 - 350,000 Golf Course Fund Driving Range Equipment - 5,290 - - - - 5,290 Irrigation Software Upgrade 14,000 - - - - - 14,000 Airport Fund Construct Taxi Lane 569,264 - - - - - 569,264 Construction of Square Hangars - 885,282 - - - - 885,282 Establish Sewer Service 1,000,000 - - - - - 1,000,000 Economic Development Hangar - 1,000,000 - - - - 1,000,000 Rehab Taxiway Alpha Apron - 290,000 - - - - 290,000 Rehab Runway 05/23 - - 2,200,000 - - - 2,200,000 Apron Reconstruction - - - 150,000 - - 150,000 Building Fund Front Counter Renovations 24,000 - - - - - 24,000 Totals 5,694,929$ 7,364,047$ 6,104,495$ 3,944,195$ 2,304,000$ 2,144,500$ 27,556,166$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 SUMMARY OF CAPITAL PURCHASES AND IMPROVEMENTS Ocean Cove Drainage 199 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Total Grouped by Department General Government 304,505$ 138,195$ 138,195$ 153,195$ 95,000$ 85,000$ 914,090$ Police Department 414,100 356,000 337,500 330,000 351,000 359,500 2,148,100 Roads Department 1,305,910 865,000 785,000 700,000 700,000 700,000 5,055,910 Public Facilities Department 207,600 1,364,880 1,294,800 1,000,000 14,000 - 3,881,280 Leisure Services 207,000 121,300 94,000 178,000 94,000 100,000 794,300 Community Development 506,500 835,000 250,000 200,000 - 200,000 1,991,500 Stormwater 1,142,050 1,503,100 1,005,000 1,233,000 1,050,000 700,000 6,633,150 Golf Course 14,000 5,290 - - - - 19,290 Airport 1,569,264 2,175,282 2,200,000 150,000 - - 6,094,546 Building 24,000 - - - - - 24,000 Total by Departments 5,694,929$ 7,364,047$ 6,104,495$ 3,944,195$ 2,304,000$ 2,144,500$ 27,556,166$ Grouped by Function General Government 811,005$ 973,195$ 388,195$ 353,195$ 95,000$ 285,000$ 2,905,590$ Public Safety 438,100 356,000 337,500 330,000 351,000 359,500 2,172,100 Transportation 3,082,774 4,405,162 4,279,800 1,850,000 714,000 700,000 15,031,736 Parks & Recreation 221,000 126,590 94,000 178,000 94,000 100,000 813,590 Physical Environment 1,142,050 1,503,100 1,005,000 1,233,000 1,050,000 700,000 6,633,150 Total by Functions 5,694,929$ 7,364,047$ 6,104,495$ 3,944,195$ 2,304,000$ 2,144,500$ 27,556,166$ Grouped by Funding Source General Fund 213,910$ 137,180$ 71,300$ 68,000$ 70,000$ 39,500$ 599,890$ DST 2,534,658 3,657,874 2,653,195 2,093,195 1,010,000 1,005,000 12,953,922 LOGT 757,510 865,000 785,000 700,000 700,000 700,000 4,507,510 Recreation Impact Fees 120,000 90,000 60,000 130,000 60,000 100,000 560,000 Riverfront CRA 45,000 100,000 - 100,000 - 100,000 345,000 Stormwater Fund 542,050 903,100 405,000 633,000 450,000 100,000 3,033,150 Golf Course 14,000 5,290 - - - - 19,290 Building Fund 24,000 - - - - - 24,000 Cemetery Trust 99,500 65,000 40,000 - 14,000 - 218,500 Grants/Loans 1,344,301 1,540,603 2,090,000 220,000 - 100,000 5,294,904 Total Funding Sources 5,694,929$ 7,364,047$ 6,104,495$ 3,944,195$ 2,304,000$ 2,144,500$ 27,556,166$ CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 SUMMARY OF CAPITAL IMPROVEMENT PROJECTS 200 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2020/2021 General Government Blueprint - Survey Storage 2,310 2,310 Server/Host Update 43,195 43,195 City Wide Computers 35,000 35,000 Audio Visual Equipment 75,000 75,000 COStv Equipment 10,000 10,000 Phone System 100,000 100,000 Network Infrastructure 39,000 39,000 Police Department COPE Vehicles Graphic Wrap 5,000 5,000 Police Vehicles 373,500 373,500 Police Road Patrol Equipment 25,000 25,000 Police Investigations Equipment 10,600 10,600 Community Development Harrison Street Park Plaza 270,000 270,000 N. Central Avenue Event Plaza 40,000 40,000 Working Waterfront Landscaping 45,000 45,000 Tree Protection Plan 135,000 135,000 Sustainable Sebastian 16,500 16,500 Roads Department School Zone Lights 46,510 46,510 Update City Street Signs 81,000 81,000 Street Repaving 400,000 400,000 Street Reconstruction 500,000 500,000 Sidewalk Replacement 100,000 100,000 Roads Division Equipment 48,400 48,400 Roads Division Heavy Equipment 130,000 130,000 Public Facilities Department Fleet Division Equipment 2,800 2,800 Cemetery Equipment 19,500 19,500 Cemetery Grounds Improvements 20,000 20,000 Cemetery Driveway Resurfacing 15,000 15,000 Cemetery Columbarium Niches 45,000 45,000 Bench Seats and Monuments 20,000 20,000 Facility Maintenance Equipment 13,500 13,500 Facility Maintenance Vehicles 65,000 65,000 Facility Maintenance Repairs 6,800 6,800 Leisure Services Department Maintenance Equipment 29,000 29,000 Park Identification Signage 30,000 30,000 Parks Division Vehicles 34,000 34,000 Playground Improvements 70,000 70,000 Park Improvements 20,000 20,000 Barber St. Lightning System 24,000 24,000 Stormwater Stormwater Master Plan 200,000 200,000 Stormwater Equipment 77,050 77,050 Stormwater Heavy Equipment 165,000 165,000 Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Golf Course Irrigation Software Upgrade 14,000 14,000 Airport Construct Taxi Lane 24,963 544,301 569,264 Establish Sewer Service 200,000 800,000 1,000,000 Building Front Counter Renovations 24,000 24,000 Total FY 2020/2021 213,910$ 757,510$ 2,534,658$ 45,000$ 120,000$ 542,050$ 1,344,301$ 14,000$ 99,500$ 24,000$ 5,694,929$ 201 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Course Trust Building Total FISCAL YEAR 2021/2022 General Government Server/Host Update 43,195 43,195 City Wide Computers 45,000 45,000 COStv Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Over-the-Air Connections 10,000 10,000 Police Department Police Vehicles 300,000 300,000 Police Road Patrol Equipment 56,000 56,000 Community Development Harrison Street Park Plaza 250,000 250,000 N. Central Avenue Event Plaza 250,000 250,000 Tree Protection Plan 135,000 135,000 Septic to Sewer 100,000 100,000 200,000 Roads Department Street Repaving 600,000 600,000 Sidewalk Replacement 100,000 100,000 Roads Division Heavy Equipment 165,000 165,000 Public Facilities Department Public Facilities Compound 1,250,000 1,250,000 Fleet Division Equipment 9,880 9,880 Cemetery Grounds Improvements 20,000 20,000 Cemetery Columbarium Niches 45,000 45,000 Facility Maintenance Equipment 40,000 40,000 Leisure Services Department Facility Repairs 18,300 18,300 Maintenance Equipment 13,000 13,000 Park Identification Signage 30,000 30,000 Playground Improvements 40,000 40,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 3,100 3,100 Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Concha Dam Repairs 800,000 800,000 Golf Course - Driving Range Equipment 5,290 5,290 Airport Construction of Square Hangars 176,679 708,603 885,282 Economic Development Hangar 500,000 500,000 1,000,000 Rehab Taxiway Alpha Apron 58,000 232,000 290,000 Total FY 2021/2022 137,180$ 865,000$ 3,657,874$ 100,000$ 90,000$ 903,100$ 1,540,603$ 5,290$ 65,000$ -$ 7,364,047$ 202 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2022/2023 General Government Server/Host Update 43,195 43,195 City Wide Computers 35,000 35,000 COStv Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Over-the-Air Connections 20,000 20,000 Police Department Police Vehicles 305,000 305,000 Police Road Patrol Equipment 32,500 32,500 Community Development N. Central Avenue Event Plaza 250,000 250,000 Roads Department Street Repaving 600,000 600,000 Sidewalk Replacement 100,000 100,000 Roads Division Heavy Equipment 85,000 85,000 Public Facilities Department Public Facilities Compound 1,250,000 1,250,000 Fleet Division Equipment 4,800 4,800 Cemetery Grounds Improvements 40,000 40,000 Leisure Services Department Parks Division Vehicles 34,000 34,000 Playground Improvements 40,000 40,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 55,000 55,000 Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Tulip Drive Crossing 250,000 250,000 Airport Rehab Runway 05/23 110,000 2,090,000 2,200,000 Total FY 2022/2023 71,300$ 785,000$ 2,653,195$ -$ 60,000$ 405,000$ 2,090,000$ -$ 40,000$ -$ 6,104,495$ 203 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2023/2024 General Government Server/Host Update 43,195 43,195 City Wide Computers 45,000 45,000 COStv Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Core and Remote Switches 25,000 25,000 Police Department Police Vehicles 310,000 310,000 Police Road Patrol Equipment 20,000 20,000 Community Development Septic to Sewer 100,000 100,000 200,000 Roads Department Street Repaving 600,000 600,000 Sidewalk Replacement 100,000 100,000 Public Facilities Department Public Facilities Compound $1,000,000 1,000,000 Leisure Services Department Maintenance Equipment 14,000 14,000 Parks Division Vehicles 34,000 34,000 Playground Improvements 110,000 110,000 Park Improvements 20,000 20,000 Stormwater Stormwater Equipment 58,000 58,000 Stormwater Heavy Equipment 225,000 225,000 Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Bayfront Road Crossing 250,000 250,000 Airport Apron Reconstruction 30,000 120,000 150,000 Total FY 2023/2024 68,000$ 700,000$ 2,093,195$ 100,000$ 130,000$ 633,000$ 220,000$ -$ -$ -$ 3,944,195$ 204 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2024/2025 General Government City Wide Computers 35,000 35,000 COStv Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Core and Remote Switches 20,000 20,000 Police Department Police Vehicles 315,000 315,000 Police Road Patrol Equipment 36,000 36,000 Roads Department Street Repaving 600,000 600,000 Sidewalk Replacement 100,000 100,000 Public Facilities Department Cemetery Equipment 14,000 14,000 Leisure Services Department Parks Division Vehicles 34,000 34,000 Playground Improvements 40,000 40,000 Park Improvements 20,000 20,000 Stormwater Slip Lining 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Ocean Cove Drainage 350,000 350,000 Total FY 2024/2025 70,000$ 700,000$ 1,010,000$ -$ 60,000$ 450,000$ -$ -$ 14,000$ -$ 2,304,000$ 205 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-26 CAPITAL IMPROVEMENT PROGRAM BY FUNDING SOURCE Local Community Recreation General Option Redevelopment Impact Stormwater Grants/Golf Cemetery Fund Gas Tax DST Agency Fees Fund Bank Note Fund Trust Building Total FISCAL YEAR 2025/2026 General Government City Wide Computers 45,000 45,000 COStv Equipment 10,000 10,000 Network Infrastructure 30,000 30,000 Police Department Police Vehicles 320,000 320,000 Police Road Patrol Equipment 39,500 39,500 Community Development Septic to Sewer 100,000 100,000 200,000 Roads Department Street Repaving 600,000 600,000 Sidewalk Replacement 100,000 100,000 Leisure Services Department Playground Improvements 80,000 80,000 Park Improvements 20,000 20,000 Stormwater 100,000 100,000 Swale/Driveway/Culvert Repairs 100,000 100,000 Canal Restoration 500,000 500,000 Total FY 2025/2026 39,500$ 700,000$ 1,005,000$ 100,000$ 100,000$ 100,000$ 100,000$ -$ -$ -$ 2,144,500$ Grand Total 599,890$ 4,507,510$ 12,953,922$ 345,000$ 560,000$ 3,033,150$ 5,294,904$ 19,290$ 218,500$ 24,000$ 27,556,166$ Slip Lining 206 GENERAL GOVERNMENT - CITY CLERK Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $2,310 $0 $0 $0 $0 $0 $2,310 Operating Impact: $0 ($416)($92)$231 $508 $693 $924 Project Pricing: GENERAL GOVERNMENT - MIS DIVISION Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $43,195 $43,195 $43,195 $43,195 $0 $0 $172,780 Operating Impact: $0 ($7,775)($9,503)($5,183)$4,320 $22,722 $4,580 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $35,000 $45,000 $35,000 $45,000 $35,000 $45,000 $240,000 Operating Impact: $0 ($6,300)($9,500)($4,600)($14,600)($15,150)($50,150) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $75,000 $0 $0 $0 $0 $0 $75,000 Operating Impact: $0 ($13,500)($3,000)$7,500 $16,500 $22,500 $30,000 Project Pricing: Blueprint - Survey Storage General Fund Purchase Shelving for storage of blueprints and survey documents. Currently the documents are being stored in bankers boxes at a slant and pushing out the bankers boxes on the opposite side.The shelving will allow us to categorize certain facilities and land development projects. Long term storage can be electronic after constant review is no longer needed. The Purchasing Agent advises that we should request $1,030.00 for each.$250 is also expected for freight costs because they will be bulky and heavy. Lease was provided through Dell, which was the only provider of this technology. Laptops are approximately $3,000 each, including 5 yr warranties, docking stations and monitors. Desktops are approximately $1,500 each. Computers in All Departments need to be updated on a five year schedule to keep up with technology. Audio Visual Equipment Discretionary Sales Tax Acquire Closed Captioning Hardware to Comply with ADA. Audio Visual equipment needs to be upgraded to be sure broadcasting can be done when requested.Closed captioning hardware must be installed to comply with Americans with Disabilities Act streaming service requirements for COStv. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM This product is used to effectively manage all the Police Department programs and applications that are hosted in the cloud. It was initially acquired in FY 19-20 via a five year capital lease arrangement. Discretionary Sales Tax Capital Lease Payments on VxRail Infrastructure. Server/Host Update Discretionary Sales Tax Upgrades of 7-10 Workstations a Year for All Departments. Most of the Police Department Units will be included with Vehicle Purchases. City Wide Computers A quote for the purchase was received from Encore Broadcast Solutions. An option to subscribe to service based on $130 per hour was also received from Automatic Sync Technologies. 207 GENERAL GOVERNMENT - MIS DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $60,000 Operating Impact: $0 $10,000 $20,000 $0 $0 $0 $30,000 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total$100,000 $0 $0 $0 $0 $0 $100,000Operating Impact: $0 ($38,000)($35,000)($32,000)($29,000)($26,000)($160,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total$39,000 $30,000 $30,000 $30,000 $30,000 $30,000 $189,000Operating Impact: $0 ($7,020)($6,960)($2,700)$4,980 $10,050 ($1,650) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 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 Pricing: COStv Equipment Discretionary Sales Tax Update Equipment needed to continue broadcasting. Continual updates are required in order to continue providing the public with broadcasting of meetings and other public service events. Estimate based on the historical spending pattern. Over-the-Air Connections Over-the-Air Redundant Network Connections. Phone System The City Phone System is over 8 years old and will need upgrading in order to get support and make sure that we can continue to receive phone calls. Upgrade of the City Phone System to be more robust to support multiple locations and to have better support for newer technology. Over-The-Air (wireless)backup network connections for both the Golf Course and the Emergency Operations Center need to be added. Network Infrastructure Upgrades. Discretionary Sales Tax General upgrading of network infrastucture in order to continue to provide services.This includes switches, servers and other needed infrastructure. Discretionary Sales Tax Discretionary Sales Tax Network Infrastructure Rough estimate. Dependent on the specifications to be developed and results of an RFP process. Dependent on unforseeable needs. Dependent on technology that is selected. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 208 GENERAL GOVERNMENT - MIS DIVISION (CONTINUED) Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $0 $25,000 $20,000 $0 $45,000Operating Impact: $0 $0 $0 $0 ($4,500)($4,600)($9,100) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:ProjectFY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $5,000 $0 $0 $0 $0 $0 $5,000 Operating Impact: $0 ($1,100)($600)($100)$400 $600 ($800) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $373,500 $300,000 $305,000 $310,000 $315,000 $320,000 $1,923,500 Operating Impact: $0 ($82,170)($110,820)($110,570)($80,920)($43,780)($428,260) Project Pricing: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM No written quote available due to impending price increase. Verbal quote provided based on the expected price increase. This allocation is for the replacement of older and higher mileage vehicles and associated vehicle equipment, including body cameras, computers and communications equipment. Police Vehicles Replacment of the Core Switches in both City Hall and the Police Department will be needed. Having graphic wrap on these COPE vehicles is believed to be in line with the Police Department's outreach philosophy. 20/21- 6 Vehicles w/equipment (373.5K). 21/22- 5 Vehicles w/equipment (300K). 22/23- 5 Vehicles w/equipment (305K). 23/24- 5 Vehicles w/equipment (310K). 24/25- 5 Vehicles w/ equipment (315K). 25/26- 5 Vehicles w/equipment (320K) COPE Vehicles Graphic Wrap General Fund Core and Remote Switches Based on prior replacement costs and dependent on specifications yet to be developed. POLICE DEPARTMENT - ROAD PATROL DIVISION Upgrade of Core and Remote Switches to maintain security and provide connection to services Written quotes obtained. Providing Graphic Wrap for Small Trailer and COPE Vehicles. Discretionary Sales Tax Discretionary Sales Tax 209 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $25,000 $56,000 $32,500 $20,000 $36,000 $39,500 $209,000 Operating Impact: $0 ($5,500)($15,320)($14,370)($7,420)($3,490)($46,100) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $10,600 $0 $0 $0 $0 $0 $10,600 Operating Impact: $0 ($1,378)$212 $1,802 $3,180 $4,134 $7,950 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $270,000 $250,000 $0 $0 $0 $0 $520,000 Operating Impact: $0 ($40,000)($100,000)($156,000)($210,000)($260,000)($766,000) Project Pricing: The surveilance equipment will provide equipment necessary for surveillance operations. POLICE DEPARTMENT - ROAD PATROL DIVISION (CONTINUED) FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Written quotes obtained. This allocation is for the replacement of non-compliant mobile radios for vehicles previously purchased and other necessary personal equipment that must be regularly replaced for the Police Officers. General Fund Provide additional parking, event space and connections to the downtown area. Complete the project the following year. COMMUNITY DEVELOPMENT DEPARTMENT Harrison Street Park Plaza Received written quotes from CII on the radios. We also have written quotes for all the other equipment. Police Road Patrol Equipment Discretionary Sales Tax 20/21 8 SRT Balistic Helmets (8K); 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 5 Rifles (5K). 21/22 10 Mobile Radios (30.5K); 5 Tasers (7.5K); 5 Rifles (5K); 9 Ballistic Vest/Rifle Plates (13K). 22/23 5 Tasers (7.5K); 5 Rifles (5K); 14 Ballistic Vest/Rifle Plates (20K). 23/24 5 Tasers (7.5K); 5 Ballistic Vest/Rifle Plates (8K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K). 24/25 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 5 Ballistic Vest/Rifle Plates (8K); 8 SRT Tactical Vest/Rifle Plates (16K). 25/26 5 Tasers (7.5K); 5 Ballistic Shields (3K); 5 Ballistic Shields (3K); 5 Ballistic Helmets (1.5K); 10 Ballistic Vest/Rifle Plates (11.5K); 5 Rifles (5K); 8 SRT Ballistic Helmets (8K). CITY OF SEBASTIAN, FLORIDA Police Investigations Equipment General Fund PENLINK Server (3K); Surveillance Equipment (7.6K). POLICE DEPARTMENT - INVESTIGATIONS DIVISION The CRA Master Plan indicates this will have an immediate positive impact to the business district. This was projected in the conceptual master plan to approach $700,00 but phasing of site improvements and deletion of some proposed items should keep the expected costs to $270,000 for the first phase and $250,000 for the second. Including zero curbs, pervious pavers and tree/landscape wells may qualify this forTMDL grants. 210 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $40,000 $250,000 $250,000 $0 $0 $0 $540,000 Operating Impact: - (6,800) (47,700) (78,600) (57,000) (35,400) ($225,500) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $45,000 $0 $0 $0 $0 $0 $45,000 Operating Impact: - (37,800) (72,900) (67,500) (62,100) (56,700) ($297,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $135,000 $135,000 $0 $0 $0 $0 $270,000 Operating Impact: $0 ($336)($1,326)($1,014)$210 $1,377 ($1,089) Project Pricing: Remaining 2019 funds for the Shoreline and Parking Lot Improvements are not sufficient to landscape this public space. Landscaping of shoreline and parking lot improvements at the Working Waterfront in order to complete this project. Community Redevelopment Agency Discretionary Sales Tax Total probable costs for landscaping and irrigation is $190,640 but adding the survey ($30,000), design ($30,000) and a 10% contingency brings the total to $269,704. Project is proposed to start with areas adjacent to new sidewalk areas. Staff will limit landscaping to this amount. Working Waterfront Landscaping Tree Protection Plan CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED) N. Central Avenue Event Plaza Provide additional parking, event space and connections to the Main Street Activity Area. Complete the project the following year. Continuation of Riverview Park Master Plan for protection of the tree canopy, with design and placement of strategic landscaped areas to protect the trees from pedestrian traffic and maintenance activities. Funding is required to implement this Plan by adding landscaping and irrigation.A reduction in landscape maintenance costs should be realized with the introduction of low maintenance landscape areas around trees and reduction in applications of herbicides/pesticides in accordance with the Integrated Pest Management Plan. The CRA Master Plan indicates this will be part of the future Main Street Activity Center. Conceptual design costs are in line with costs previously proposed for the Harrison Street Park Plaza. The construction costs will depend on what is included in the final design, as this may be simple or more aggressive. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 Discretionary Sales Tax 211 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $16,500 $0 $0 $0 $0 $0 $16,500 Operating Impact: $0 ($1,500)($1,500)($1,350)($1,350)($1,200)($6,900) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $200,000 $0 $200,000 $0 $200,000 $600,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $46,510 $0 $0 $0 $0 $0 $46,510 Operating Impact: $0 ($7,907)($6,046)($4,186)($2,326)($465)$0 Project Pricing: ROADS DEPARTMENT CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Local Option Gas Tax Purchase 6 Cloud based remote control School Zone Lights w/ radar display. City curently has 2 in operation. School Zone Lights CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 The total $200,000 grant funding level has generally covered two fiscal years, although grant applications may also be limited without more sewer availability. The sign shop personal are required to maintain the 8 School Zone Warning lights.35 times throughout the school year we must manually shut off and turn on school zone lights at 6 locations.This causes loss of manpower hours and production loss for the Sign Shop.An example is on early release days which occur at least once a month.We must manually turn 6 lights on at 1pm and then return to the same 6 locations at 2pm and turn them off.The two cloud based lights we have can be programed to go on and off by simply applying the setting from a cell phone or laptop.One person can access both lights quickly and efficiently. After initial purchase of lights,an annual fee of $400 per light is required to maintain the cloud based access.Cloud based lights can also produce "real-time"traffic speeds along with reports to include volume and speed peak times for more efficient traffic enforcement. Awards grant funds for conversions that result in removal of septic tank systems within the Riverfront Community Redevelopment boundaries. This continues the State's water quality improvement priority for the Indian River Lagoon.Providing the Indian River Lagoon Council continues their progam of requiring 50%matching funds,it is recommended that the City also allocate these funds. Implementation of Sustainable Sebastian objectives include the installation of public use facilities to reduce the carbon footprint, such as water bottle filling stations, water fountains and bike racks. COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED) Sustainable Sebastian Quote by Traffic Logix is $14,990.00, Radar Signs Inc. is $31,520.00. Septic to Sewer Indian River Lagoon Council 50% and Community Redevelopment Agency 50% General Fund Install 10 water bottle filling stations and water fountains (at Parks and City Hall) and 3 bike racks at Riverfront Park. Procurement information shows water bottle filling stations and water fountains at $750 each with installation. Specialty bike racks range from $1,500-2,500 including installation. 212 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $81,000 $0 $0 $0 $0 $0 $81,000 Operating Impact: $0 ($21,870)($17,010)($12,150)($7,290)($2,430)($60,750) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $400,000 $600,000 $600,000 $600,000 $600,000 $600,000 $3,400,000 Operating Impact: $0 ($192,000)($476,000)($746,000)($1,006,000)($1,252,000)($3,672,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total$500,000 $0 $0 $0 $0 $0 $500,000 Operating Impact: $0 $3,900 $12,750 $24,150 $35,550 $46,950 $123,300 Project Pricing: CITY OF SEBASTIAN, FLORIDA ROADS DEPARTMENT (CONTINUED) CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM FISCAL YEAR 2021-2026 Update City Street Signs Purchase materials needed for the replacement of deficient regulatory and street signs to meet MUTCD standards in Zones 3, 4 and 5. Street Repaving Local Option Gas Tax Crack Sealing, Double Microsurfacing, Cape Sealing and 2" Overlay for City Streets programmed by City's Pavement Management Consultant. The Sign Shop has divided the City Of Sebastian into 5 zones.Two of the zones,1 and 2 have been completed with the installation of Street and Stop signs to meet MUTCD standards.Of the remaining regulatory signs i.e.:Speed and Warning signs 60%do not meet MUTCD reflectivity standards.The remaining zones 3,4 and 5 have approximately 755 Street and Stop signs.90%of the stop signs in zones 3, 4 and 5 do not meet MUTCD standards for reflectivity.95%of the remaining regulatory and warning signs in zones 3,4 and 5 do not meet MUTCD reflectivity standards.This deficiency leaves the City Of Sebastian open to unnecessarily high Tort Liability.Approximant installation time upon receipt of all materials needed to complete project would be 6 to 8 months. The street pavment maintenance program has been prescribed and scheduled by the City's pavement management consultant for FY 2019 to FY 2024.Funding from Local Option Gas Tax and another $250K from Discretionary Sales Tax for FY 20-21 should be sufficient to catch up on several roads not completed last year.$600K each following year only from Local Option Gas Tax is expected to be sufficient to adhere to the consultant's schedule. The cost per square foot for the recommended pavement management solution for each of these City streets has already been bid, awarded and contracted. The cost per square foot for the recommended pavement management solution for each of these City streets has already been bid, awarded and contracted. Discretionary Sales Tax Street Reconstruction Reconstruction Roadwork based on recommendation from the City's Pavement Management Consultant. Needed to address streets in bad condition that are beyond normal repaving work and require full depth reconstruction.These funds should sufficiently supplement funds from the Local Option Gas Tax to get back on schedule with the Consultant's recommended paving program. National Traffic sign $81,320: Osburn Asscoiates Inc $87,397: Universal Signs & Accessories $ 87,639. Local Option Gas Tax 213 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 ($22,000)($34,000)($36,000)($28,000)($16,000)($136,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $48,400 $0 $0 $0 $0 $0 $48,400 Operating Impact: $0 ($10,648)($5,808)($968)$3,872 $5,808 ($7,744) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $130,000 $165,000 $85,000 $0 $0 $0 $380,000 Operating Impact: $0 ($35,100)($71,850)($77,100)($54,300)($31,500)($269,850) Project Pricing: Roads Division Equipment CITY OF SEBASTIAN, FLORIDA General Fund Replace 5,000 linear feet of 5 ft wide of badly deteriorated PCC sidewalk along high pedestrian/bicycle usage City streets each FY. Sidewalk Replacement Local Option Gas Tax One ton Pickup (34K), Sign Sheeting Roller (2.9K), TuffTruk/Sidewalk Form Set (11.5K). FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM The City PW &Engineering Department and the Citizens Request Line receive a large number of citizen request to repair City sidewalks that are in a highly deteriorated condition.These present serious trip and fall hazards and expose the City to significant tort liability.The City has had no formal sidewalk repair/replacement program for many years and only make spot repairs following significant trip and fall incidents. In late February 2020,City Purchasing staff secured quotes from interested contractors.For Precision Cut Concrete (PCC)and its placement for quantities greater than $61 square yards at 4"thickness,the low quoted price is $36 per square yard of PCC placed.At 5 foot sidewlk width,approximately 5,000 linear feet of PCC sidewalk can be placed per year at an estimated cost of $100,000. ROADS DEPARTMENT (CONTINUED) This pricing was provided by the Fleet Superintendant based on quotes he received. 20/21 926M Wheel Loader (130K). 21/22 Tandem Axle Dump Truck (115K); Brush Truck (50K). 22/23 Pavement Marking Unit (85K). Roads Division Heavy Equipment Local Option Gas Tax Current Wheel Loader is at end of its useful life based on hours and condition.Tandem Axle Dump Truck is needed in FY 21-22 to replace oldest Tandem Axle Dump Truck that will be at end of its useful life.Brush Truck needed in FY 21-22 to replace current Brush Truck that will be at end of its useful life. Pickup is for Public Works Director,whose truck will go to Fleet Maintenance Superintendent,with his 4x4 pickup going to Sign/Paint Crew for pulling traffic paint equipment and allow both employees of Traffic Division to work separately when this is the most efficient method.Two person Traffic Signage and Pavement Marking Crew can barely complete pavement markings one time each year.As a result,a number of high volume City roads are without required pavement markings for a signficant period each year.For many locations in the City paint pavement markings do not last the year between painting cycles.Sign Sheeting Roller is needed for 48"signs.TuffTruk and Sidewalk Form Set will help in maintaining sidewalks. This pricing was provided by the Fleet Superintendant based on quotes he received. 214 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $1,250,000 $1,250,000 $1,000,000 $0 $0 $3,500,000 Operating Impact: $0 $0 ($475,000)($912,500)($1,217,500)($1,112,500)($3,717,500) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $2,800 $9,880 $4,800 $0 $0 $0 $17,480 Operating Impact: $0 ($336)($1,326)($1,014)$210 $1,377 ($1,089) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $19,500 $0 $0 $0 $14,000 $0 $33,500 Operating Impact: $0 ($2,535)$390 $3,315 $5,850 $5,785 $12,805 Project Pricing: Cemetery Mower is heavily used and parts are difficult to find.Replacing it with a Mower that uses common parts stocked for other City Mowers.Flag Poles will have solar lighting and be added to the new Cemetery area to compliment veteran burial ceremonies.Office Desk and Chairs replace privately owned equipment by the Cemetery Sexton who will reclaim them upon retirement.We expect the Cemetery Mower to require replacement again by FY 24-25. Complete design and construct new City Garage and Public Facilities Compound to be located at the Sebastian Municipal Airport. Public Facilities Compound Discretionary Sales Tax General Fund Truck Mounted Compressor replaces a 20-yr old unit that no longer functions.The Shop MIG Welder replaces a unit at the end of its service life.The Portable Stick Welder/Generator replaces a unit having major repair issues Tire Balancer replaces a worn out unit that no longer performs to specifications.Tire Changer replaces a worn out unit.Shop Chain Hoist is new to provide added capability and safety to shop operations. Exhaust Extraction Unit is new and will provide improved air quality in the shop. 20/21 Shop MIG Welder (2.8K). 21/22 Portable Stick Welder/Generator (3.5K); Tire Balancer (2.4K); Tire Changer (4K). 22/23 Shop Chain Hoist (3K); Exhaust Extraction Unit (1.8K). Cemetery Equipment The Garage Compound has reached its capacity.Relocating will permit growth and allow the existing property to be sold.Airport benefits by rent on the land and General Fund benefits fom the sale of the current location.$5,088,899 was budgeted in FY 2018-2020.Additional funds are requested to complete construction.FY22-23 funds will cover office furnishings,office equipment,computer and security systems. With these additions, funding for the complete project will equal $8,588,899. Based on estimates from Wright Construction. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Fleet Division Equipment 20-21 Replace the 52" Cemetery Mower (13.5K); Flag Poles (4.4K); Desk and Chairs (1.6K). 25-26 Replace the 52" Cemetery Mower (14K). PUBLIC FACILITIES - CEMETERY DIVISION Cemetery Trust Fund PUBLIC FACILITIES - FLEET DIVISION PUBLIC FACILITIES DEPARTMENT This pricing was provided by the Fleet Superintendant based on quotes he received. Researched from internet pricing catalogs. 215 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $20,000 $20,000 $40,000 $0 $0 $0 $80,000 Operating Impact: $0 ($2,400)($3,400)($5,400)$200 $5,400 ($5,600) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $15,000 $0 $0 $0 $0 $0 $15,000 Operating Impact: $0 ($5,700)($5,550)($5,250)($5,100)($4,800)($26,400) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $45,000 $45,000 $0 $0 $0 $0 $90,000 Operating Impact: $0 ($17,100)($32,850)($30,150)($27,450)($24,750)($132,300) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $20,000 $0 $0 $0 $0 $0 $20,000 Operating Impact: $0 ($3,600)($800)$2,000 $4,400 $6,000 $8,000 Project Pricing:Rough estimate but dependent on final decisions at the time. Adding Columbarium Niches in the New Section of the Cemetery. The foundations for two Columbariums would be done in FY 20-21. Bench Seats and Monuments General Fund Add Bench Seats and Columbarium Monuments. Newly expanded area of the Cemetery is intended to be set up in a park-like landscape setting with Bench Seats and new cremation niche Columbaia Monuments. Cemetery Grounds Improvements Cemetery Driveway Resurfacing Cemetery Trust Fund Cemetery Trust Fund Project consists of grounds leveling, headstone straightening and placing new sod. These measures are desired to improve the overall appearance and to make it safer for the public. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Cemetery Trust Fund CITY OF SEBASTIAN, FLORIDA The Cemetery driveways are eroding and require resurfacing. PUBLIC FACILITIES - CEMETERY DIVISION (CONTINUED) Based on proposals received. Cemetery Columbarium Niches FISCAL YEAR 2021-2026 Columbarium Niches are recommended for the new section. Quotation by vendor. Based on experince with installing previous columbariums. Project will rehabilitate the Cemetery's asphalt driveways. 216 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $13,500 $40,000 $0 $0 $0 $0 $53,500 Operating Impact: $0 ($4,500)($4,650)($4,800)($4,950)($5,100)($24,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $65,000 $0 $0 $0 $0 $0 $65,000 Operating Impact: - (1,156) (680) (204) 272 748 ($1,020) Project Pricing: Project Name:Project Description: Funding Source: General Fund Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $6,800 $0 $0 $0 $0 $0 $6,800 Operating Impact: $0 ($1,156)($680)($204)$272 $748 ($1,020) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $18,300 $0 $0 $0 $0 $18,300 Operating Impact: $0 $1,700 $3,400 $6,800 $11,900 $18,700 $42,500 Project Pricing: Facility Maintenance Repairs CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM 20/21 Scissor Lift (13.5K). 21/22 City Hall East End Air Conditioner (40K). Based on price estimates made by Staff. Based on current prices obtained by Fleet Supervisor. PUBLIC FACILITIES - FACILITIES MAINTENANCE DIVISION Facility Maintenance Equipment General Fund CITY OF SEBASTIAN, FLORIDA 20/21 Replace Public Facilities Storage Shed roof (6.8K). LEISURE SERVICES DEPARTMENT The Public Facilities Storage Shed has coroded and failing metal roofing panels. Replace Construction Specialist truck with larger bed/cabinets suitable for necessary tools.Smaller truck to be used by City Garage. Facility Maintenance Vehicles Discretionary Sales Tax Facility Repairs General Fund 21/22 Install new flooring, improve bathrooms and paint Yacht Club (10K); Refurbish Friendship Park Attendants Office (1.8K); Refurbish Friendship Park Restroom Floors with Epoxy (6.5K). Yacht Club interior is dated and needs new flooring,painting and bathroom improvements.Friendship Park Attendants Office to be refurbished with paint,carpet and repair of two structural columns.Friendship Park restroom floors to be done with Epoxy to improve appearance and allow easier cleaning. 20/21 Truck with 9' Bed and Crane (65K). Based on current prices obtained by Fleet Supervisor. Based on price estimates made by Staff. Replace Scissor Lift with narrower unit to fit inside Council Chambers.Old lift has mechanical and corrosion issues that will require expensive repairs.Replace large City Hall RTU #2 that serves the east end of City Hall. FISCAL YEAR 2021-2026 217 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $29,000 $13,000 $0 $14,000 $0 $0 $56,000 Operating Impact: $0 ($6,380)($6,340)($2,140)($1,020)$2,840 ($13,040) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $30,000 $30,000 $0 $0 $0 $0 $60,000 Operating Impact: $0 ($3,600)($5,100)($900)$3,300 $6,900 $600 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $34,000 $0 $34,000 $34,000 $34,000 $0 $136,000 Operating Impact: $0 ($4,080)($1,700)($3,400)($2,720)($340)($12,240) Project Pricing: These are all recommended replacements from the Garage based on the age and maintenance expenditures on these vehicles. Parks Division Vehicles FY 20-21 1/2 Ton Extended Cab Pickup (34K). FY 22-23 1/2 Ton Extended Cab Pickup (34K). FY 23-24 1/2 Ton Extended Cab Pickup (34K). FY 24-25 1/2 Ton Extended Cab Pickup (34K). This pricing was provided by the Fleet Superintendant based on quotes he received. Currently one mower is out of service and being used for parts for other mowers to keep them running.The utility vehicle is necessary to improve productivity for staff throughout our parks and eliminate the need to wait until another one is available in another department to do projects.The other two mowers are scheduled replacements of our mowing crew mowers that maintain all of the common grounds within our parks,US1, Schumann Drive, and Sebastian Blvd. Based on the Parks Signage agreement with the sign manufacturer,Year 2 and 3 of the sign replacement plan will total around $80,000 to complete all signage.It is anticipated that we will have money leftover from FY 19-20 due to the sign replacement cycle, which will offset some of this costs the next two years. LEISURE SERVICES DEPARTMENT (CONTINUED) CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 Maintenance Equipment This pricing and replacement schedule was provided by the Fleet Superintendent based on his quotes. General Fund Update Identifying Signage at City Parks that need to be replaced and install signs at those currently without City identifying signs. Continues the updating of Park Identifying Signs in a uniformed and consistently-themed manner needed to address one of the goals of the updated Parks and Recreation Element of the Comprehensive Plan.This addresses all signs needing to be replaced and the installation of signs at parks not currently having City identifying signs. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM General Fund FY 20-21 Replace Mower (13K); Purchase Utility Vehicle (16K). FY 21-22 Replace Mower (13K). FY 23-24 Replace Mower (14K). Park Identification Signage Recreation Impact Fees 218 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $70,000 $40,000 $40,000 $110,000 $40,000 $80,000 $380,000 Operating Impact: $0 ($12,600)($10,000)($1,800)($2,000)$22,200 ($4,200) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 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 Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $24,000 $0 $0 $0 $0 $0 $24,000 Operating Impact: $0 ($2,880)($1,200)$480 $2,160 $3,360 $1,920 Project Pricing: CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Will be established at time improvements are better defined. FISCAL YEAR 2021-2026 CITY OF SEBASTIAN, FLORIDA Pricing is based on the Co-Op pricing quotes received to replace the George Street Park this fiscal year. Provide funds to be able to immediately address park improvements. This is based on pricing from ThorGuard for this system.It also includes an option for the Thor PCX software in which the community can see the current status of the lightning detector on their phones, computers, etc… before they show up at the fields. Park Improvements LEISURE SERVICES DEPARTMENT (CONTINUED) These allocations will provide funds on an annual basis toward addressing park improvements that were not budgeted but are brought to light by the public or the Parks and Recreation Advisory Committee.These funds will be allocated so that concerns can be addressed without delay. Recreation Impact Fund Recreation Impact Fund Many of the playgrounds throughout the City are in need of replacement within the next few years.As a part of this replacement we are implementing all-inclusive portions to each playground so that we have more accessible options throughout the City to better serve our residents. This is for the installation of a ThorGuard Integrated Lightning Prediction and Warning System for Barber Street. Barber St. Lightning System Discretionary Sales Tax Replace and improve current playgrounds throughout the City to become more accessible: 20-21 Filbert St. Playground. 21-22 Easy Street Park 22-23 Blossom Playground 23-24 Creative Playground 24-25 Bryant Court Park 25-26 Hardee Park and Schumann Park Playground Improvements The City currently does not have a Lightning Warning System at our athletic fields at Barber Street.The Parks &Recreation Committee requested that the City look into this and provide a budgetary request to have a system installed at the Barber Street Sports Complex.This system is a Lightning Prediction system that would cover the entire complex. 219 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $200,000 $0 $0 $0 $0 $0 $200,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $77,050 $3,100 $55,000 $58,000 $0 $0 $193,150 Operating Impact: $0 ($16,951)($9,928)($14,013)($13,258)$1,434 ($52,716) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $165,000 $0 $0 $225,000 $0 $0 $390,000 Operating Impact: $0 ($44,550)($34,650)($24,750)($75,600)($52,200)($231,750) Project Pricing: Stormwater Equipment Stormwater Utility Fund FY 20-21 Two Zippy Head Mower Attachments (48K); Small Equipment Trailer (25K); Lazer Survey Level (2K); Pin Locator (1K); Concrete Saw (1.2K). FY 21-22 Lazer Survey Level (1.9K); Concrete Saw (1.2K). FY 22-23 Mini Excavator (55K). FY 23-24 Small Excavator (58K). Equipment needed to more effectively and efficiently maintain the Stormwater System and/or to replace equipment that will be at the end of its useful life. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM STORMWATER FUND Stormwater Heavy Equipment This pricing was provided by the Fleet Superintendant. Based on discussions with firms that provide these services. FISCAL YEAR 2021-2026 CITY OF SEBASTIAN, FLORIDA A comprehensive Stormwater Master Plan is the essential planning document necessary to seek state and federal grant funding needed to achieve the goals listed above.The cost to repair/replace the the Collier Creek/Elkcam Creek seawalls alone is in excess of $20M.It is recommended that this be initiated in FY 2019-2020; so the pursuit of federal funding can start in FY 2020-021. Stormwater Master Plan Stormwater Utility Fund The Stormwater Master Plan will guide the Stormwater Utility in making capital improvements to the system that: 1) improves water quality of Collier Creek/Elkcam Canal, the Sebastian River and Indian River Lagoon; 2) reduces the Stormwater Utility's annual maintenance requirements and 3) serves as the spingboard for the City's aggressive search for state and federal grants. Heavy equipment replacements for Stormwater maintenance program. This pricing was provided by the Fleet Superintendant. Stormwater Utility Fund FY 20-21 Lowboy Tractor & Trailer (165K). FY 23-24 311 Excavator (225K). 220 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $600,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 $3,000,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $800,000 $0 $0 $0 $0 $800,000 Operating Impact: $0 $0 ($304,000)($280,000)($256,000)($232,000)($1,072,000) Project Pricing: CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM STORMWATER FUND (CONTINUED) An annual allocation of $500,000 was made starting in FY 2019-2020 but action has been delayed to allow for the adoption of an Integrated Pest Management Program for the Collier Creek/Elkcam Canal.The actual cost will be dependent on the Program eventually adopted. Staff has excellent experience with the cost of this program, with the work done in this past year. Concha Dam Repairs Significant accumulation of dead vegetation and growth of rooted invasive aquatic species has occurred over the years in the City's 8.15 mile Collier Creek/Elkcam Canal.Effective maintenance management and vegetation management requires that these issues be addressed. Restore canal sides/bottom of Collier Creek/Elkcam Canal to their original contour. There have been signs of corrosion at the cap and seams of the walls and this has been accelerating in the past two years. Dam will be approximately 25 years old in FY 2021-2022. Stormwater Utility Fund Stormwater Utility Fund FISCAL YEAR 2021-2026 Discretionary Sales Tax Fund Used for failing stormwater pipes. This method avoids open cutting and replacement of the pipes. Staff recently completed a similar project and has a good idea of the total cost for this project. Slipline stormwater pipes at and near the instersection of Schumann Drive with Kildare Drive. Slip Lining Discretionary Sales Tax Canal Restoration Pricing has been increased to reflect the currently estimated extent of work needing to be done. If these repairs are not done,the sizeable investment in street reconstruction will be wasted as saturated road bases and their overlying asphalt surfaces will quickly degrade well before their useful life of 20 plus years. As a result we would never catch up with improving the condition of our streets. Repair/Replace sheet piling on walls and redo cap of Concha Dam. Swale/Driveway/Culvert Repairs Repair front swales and driveway culverts in conjunction with street reconstruction projects. CITY OF SEBASTIAN, FLORIDA 221 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $250,000 $0 $0 $0 $250,000 Operating Impact: $0 $0 $0 ($95,000)($87,500)($80,000)($262,500) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $0 $250,000 $0 $0 $250,000 Operating Impact: $0 $0 $0 $0 ($120,000)($117,500)($237,500) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $0 $0 $350,000 $0 $350,000 Operating Impact: $0 $0 $0 $0 $0 ($168,000)($168,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $5,290 $0 $0 $0 $0 $5,290 Operating Impact: $0 $0 ($635)($265)$106 $476 ($317) Project Pricing: CITY OF SEBASTIAN, FLORIDA Prices were taken out of Easy-Picker Golf Products, Inc. FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM This is a pinch point on a main ditch,where pipes are undersized due to mimimal road coverage over the pipes.It is recommended they be replaced with a con/span type open flow design to enhance conveyance. Roadway improvements will also be needed. Replace road crossing pipes with a con/span open flow design. Stormwater Utility Fund Eroding slopes on ditch bank are encroaching on private property. Design is to stabilize the slopes. Ocean Cove Drainage 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. GOLF COURSE Change Bayfront Road Crossing pipe to con/span open flow design. This is a main ditch pinch point causing the existing ditch to overflow into residential properties.A con/span open flow design will prevent the existing pipe being plugged with debris. Bayfront Road Crossing Stormwater Utility Fund Driving Range Equipment Pricing was escalated from previous year submittal to allow for construction cost increases. Price estimate increased to reflect current costs. Tulip Drive Crossing Golf Course 21/22 Replace 3-gang range picker (2.7K); Replace Ball Washer (2.6K). These items are geared toward the driving range and are used multiple times each and every day.It is not unusual for over 5,000 range balls to be hit out into the driving range.The range picker is used to retrieve the golf balls and the ball washer cleans the golf balls.Through wear and tear and very heavy use,these items need to be replaced. Rough estimate that will be defined before proceeding with this project. STORMWATER FUND (CONTINUED) Stormwater Utility Fund 222 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $14,000 $0 $0 $0 $0 $0 $14,000 Operating Impact: $0 ($2,520)($560)$1,400 $3,080 $4,200 $5,600 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $569,264 $0 $0 $0 $0 $0 $569,264 Operating Impact: $0 ($68,312)($28,463)$11,385 $51,234 $79,697 $45,541 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $885,282 $0 $0 $0 $0 $885,282 Operating Impact: $0 $0 ($6,147)$2,706 $11,558 $20,411 $28,528 Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $1,000,000 $0 $0 $0 $0 $0 $1,000,000 Operating Impact: $0 ($390,000)($390,000)($380,000)($380,000)($370,000)($1,910,000) Project Pricing: This is an opportunity to increase rental revenues. This is in conjunction with the eventual development of a site for square hangars. CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Estimated by engineering consultant. Estimated based on experience. Estimated by engineering consultant. Establish Sewer Service Construction of Square Hangars 80% FDOT Grant $708,603. 20% Matching Requirements from Discretionary Sales Tax $176,679. Develop the Site and Construct Square Hangars. CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 GOLF COURSE (CONTINUED) Construct Taxi Lane 90% FAA Grant $519,338. 5% FDOT Grant $24,963. 5% Matching Requirements from Discretionary Sales Tax $24,963. Construction of Taxi Lane leading from future site for square hangars to Taxiway Alpha. Golf Course Upgrade the Irrigation Computer Software (14K). The irrigation computer software system is over 19 years old.The computer and software crashed twice now.Hector Turf techs saved the system but assure us that eventually it will not be able to be saved.The software and irrigation computer are critical to controlling and programming the 930 irrigation rotors on the golf course. Quote includes: software/hardware upgrade, radio-interface upgrade & tech support. AIRPORT FUND Price is from Hector Turf which is the sole-source vendor for this software. This will enable sewer service to the planned Public Facilities Compound. 80% FDOT Grant $800,000. 20% Matching Requirements from Discretionary Sales Tax $200,000. Connect to anticipated County extention of sewer main to provide sewer service on west side of Airport. Irrigation Software Upgrade 223 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $1,000,000 $0 $0 $0 $0 $1,000,000 Operating Impact: $0 ($25,000)($15,000)($5,000)$5,000 $15,000 ($25,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $290,000 $0 $0 $0 $0 $290,000 Operating Impact: $0 $0 ($34,800)($14,500)$5,800 $26,100 ($17,400) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $2,200,000 $0 $0 $0 $2,200,000 Operating Impact: $0 $0 $0 ($264,000)($110,000)$44,000 ($330,000) Project Pricing: Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $0 $0 $0 $150,000 $0 $0 $150,000 Operating Impact: $0 $0 $0 $0 ($18,000)($7,500)($25,500) Project Pricing: Apron Reconstruction 80% FDOT Grant $120,000. 20% Matching Requirements from Discretionary Sales Tax $30,000. Engineering and design for the reconstruction of the apron. Estimated by engineering consultant. This runway will require rehabilitation in this time frame. Estimated by engineering consultant. This taxiway apron will require rehabilitation in this time frame. Rehab Taxiway Alpha Apron 80% FDOT Grant $232,000. 20% Matching Requirements from Discretionary Sales Tax $58,000. Rehabilitation of Taxiway Alpha Apron. 90% FAA Grant $1,980,000. 5% FDOT Grant $110,000. 5% Matching Requirements from Discretionary Sales Tax $110,000. FISCAL YEAR 2021-2026 Economic Development Hangar 50% FDOT Grant $500,000. 50% Matching Requirements from Discretionary Sales Tax $500,000. Construct a hangar for economic development. This can be anticipated to enhance the City's economic development potential. Estimated by engineering consultant. CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM AIRPORT FUND (CONTINUED) This apron will require rehabilitation in this time frame. Estimated by engineering consultant. Rehab Runway 05/23 Rehabilitation of asphault and striping on Runway 05/23. 224 Project Name:Project Description: Funding Source: Justification: Project Costs:Project FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Total $24,000 $0 $0 $0 $0 $0 $24,000 Operating Impact: $0 $0 $0 $0 $0 $0 $0 Project Pricing: CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2021-2026 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM This counter is out of ADA compliance.Lowering counter and moving it back will provide room for improved customer waiting area seating and add file space for public information.It will also allow the office space behind the front counter area to be re-configured. Written quotes for budgeting purposes received from two contractors.Tredsetters Construction Inc, $18,600. Treasure Coast Construction Management, $24,850. BUILDING FUND Front Counter Renovations Building Fund Renovate front counter area.Lower and increase size of counter area by moving counter and wall back,add/relocate doors and cabinets,relocate light fixtures and replace flooring as needed. 225 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% Risk Management Factor - Items may have savings by reducing liability exposure. Annual amount should not be positive. Capital Improvements may impact operating costs in several ways.To quantify the amount various projects will generally impact operating costs,the City applies four main factors,adjusted by the expected years of useful life.These factors are maintenance, efficiency,risk management and replacement.If applicable,some items may be further adjusted to reflect offsets from anticipated revenues the item will generate. Revenue Factor - Some items may be offset by additional revenue. These are handled on a case-by-case basis. Replacement Factor - A savings would occur by taking replaced items out of service.Annual amount would continue to compound. Capital Improvements may impact operating costs in several ways.To quantify the amount various projects will generally impact operating costs,the City applies four main factors,adjusted by the expected years of useful life.These factors are maintenance, efficiency,risk management and replacement.If applicable,some items may be further adjusted to reflect offsets from anticipated revenues the item will generate. Maintenance Factor - As items get older, costs for maintaining them will increase. Annual amount should not exceed 100%. Efficiency Factor - As items get older, the initially improved efficiency declines. Annual amount could be a loss in subsequent years. 226 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals General Government Blueprint - Survey Storage 5 2,310 - - - - - 2,310 Maintenance - 162 323 485 647 809 Efficiency - (231) (139) (46) 46 92 Risk - (231) (139) (46) - - Replacement - (116) (139) (162) (185) (208) Total - (416) (92) 231 508 693 Server/Host Update 5 43,195 43,195 43,195 43,195 - - 172,780 Maintenance - 3,024 9,071 18,142 30,237 40,000 Efficiency - (4,320) (6,911) (7,775) (6,911) (864) Risk - (4,320) (6,911) (7,775) (7,775) (3,456) Replacement - (2,160) (4,751) (7,775) (11,231) (12,959) Total - (7,775) (9,503) (5,183) 4,320 22,722 City Wide Computers 5 35,000 45,000 35,000 45,000 35,000 45,000 240,000 Maintenance - 2,450 8,050 16,100 10,000 10,000 Efficiency - (3,500) (6,600) (6,900) (6,800) (4,600) Risk - (3,500) (6,600) (6,900) (7,500) (6,900) Replacement - (1,750) (4,350) (6,900) (10,300) (13,650) Total - (6,300) (9,500) (4,600) (14,600) (15,150) Audio Visual Equipment 5 75,000 - - - - - 75,000 Maintenance - 5,250 10,500 15,750 21,000 26,250 Efficiency - (7,500) (4,500) (1,500) 1,500 3,000 Risk - (7,500) (4,500) (1,500) - - Replacement - (3,750) (4,500) (5,250) (6,000) (6,750) Total - (13,500) (3,000) 7,500 16,500 22,500 COStv Equipment 5 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 60,000 Maintenance - 700 2,100 4,200 7,000 10,500 Efficiency - (1,000) (1,600) (1,800) (1,600) (1,200) Risk - (1,000) (1,600) (1,800) (1,800) (1,800) Replacement - (500) (1,100) (1,800) (2,600) (3,500) Total - (1,800) (2,200) (1,200) 1,000 4,000 Phone System 20 100,000 - - - - - 100,000 Maintenance - 2,000 4,000 6,000 8,000 10,000 Efficiency - (10,000) (9,000) (8,000) (7,000) (6,000) Risk - (10,000) (9,000) (8,000) (7,000) (6,000) Replacement - (20,000) (21,000) (22,000) (23,000) (24,000) Total - (38,000) (35,000) (32,000) (29,000) (26,000) Network Infrastructure 5 39,000 30,000 30,000 30,000 30,000 30,000 189,000 Maintenance - 2,730 7,560 14,490 23,520 30,000 Efficiency - (3,900) (5,340) (5,580) (4,620) (3,240) Risk - (3,900) (5,340) (5,580) (5,400) (5,400) Replacement - (1,950) (3,840) (6,030) (8,520) (11,310) Total - (7,020) (6,960) (2,700) 4,980 10,050 Over-the-Air Connections 5 - 10,000 20,000 - - - 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 and Remote Switches 5 - - - 25,000 20,000 - 45,000 Maintenance - - - - 1,750 4,900 Efficiency - - - - (2,500) (3,500) Risk - - - - (2,500) (3,500) Replacement - - - - (1,250) (2,500) Total - - - - (4,500) (4,600) 227 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Police Department COPE Vehicles Graphic Wrap 7 5,000 - - - - - 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 Police Vehicles 7 373,500 300,000 305,000 310,000 315,000 320,000 1,923,500 Maintenance - 18,675 52,350 101,275 165,700 245,875 Efficiency - (37,350) (56,145) (66,440) (68,085) (75,870) Risk - (37,350) (56,145) (66,440) (68,085) (68,400) Replacement - (26,145) (50,880) (78,965) (110,450) (145,385) Total - (82,170) (110,820) (110,570) (80,920) (43,780) Police Road Patrol Equipment 7 25,000 56,000 32,500 20,000 36,000 39,500 209,000 Maintenance - 1,250 5,300 10,975 17,650 26,125 Efficiency - (2,500) (7,350) (8,170) (6,765) (7,360) Risk - (2,500) (7,350) (8,170) (6,765) (6,860) Replacement - (1,750) (5,920) (9,005) (11,540) (15,395) Total - (5,500) (15,320) (14,370) (7,420) (3,490) Police Investigations Equipment 5 10,600 - - - - - 10,600 Maintenance - 742 1,484 2,226 2,968 3,710 Efficiency - (1,060) (636) (212) 212 424 Risk - (1,060) (636) (212) - - Total - (1,378) 212 1,802 3,180 4,134 Community Development Department Harrison Street Park Plaza 10 270,000 250,000 - - - - 520,000 Maintenance - 8,100 23,700 39,300 54,900 70,500 Risk - (27,000) (46,600) (36,200) (25,800) (15,400) Replacement - (27,000) (54,700) (59,900) (65,100) (70,300) Total - (45,900) (77,600) (56,800) (36,000) (15,200) N. Central Avenue Event Plaza 10 40,000 250,000 250,000 - - - 540,000 Maintenance - 1,200 9,900 26,100 42,300 58,500 Risk - (4,000) (28,200) (47,400) (36,600) (25,800) Replacement - (4,000) (29,400) (57,300) (62,700) (68,100) Total - (6,800) (47,700) (78,600) (57,000) (35,400) Working Waterfront Landscaping n/a 45,000 - - - - - 45,000 Tree Protection Plan 20 135,000 135,000 - - - - 270,000 Maintenance - 2,700 8,100 13,500 18,900 24,300 Risk - (13,500) (25,650) (22,950) (20,250) (17,550) Replacement - (27,000) (55,350) (58,050) (60,750) (63,450) Total - (37,800) (72,900) (67,500) (62,100) (56,700) Sustainable Sebastian 5 16,500 - - - - - 16,500 Maintenance - 1,155 2,310 3,465 4,620 5,775 Efficiency - (1,650) (990) (330) 330 660 Risk - (1,650) (990) (330) - - Replacement - (825) (990) (1,155) (1,320) (1,485) Total - (4,125) (2,970) (1,815) (990) (825) Septic to Sewer n/a - 200,000 - 200,000 - 200,000 600,000 Roads Department School Zone Lights 10 46,510 - - - - - 46,510 Maintenance - 1,395 2,791 4,186 5,581 6,977 Risk - (4,651) (3,721) (2,791) (1,860) (930) Replacement - (4,651) (5,116) (5,581) (6,046) (6,511) Total - (7,907) (6,046) (4,186) (2,326) (465) Update City Street Signs 10 81,000 - - - - - 81,000 Maintenance - 2,430 4,860 7,290 9,720 12,150 Efficiency - (8,100) (6,480) (4,860) (3,240) (1,620) Risk - (8,100) (6,480) (4,860) (3,240) (1,620) Replacement - (8,100) (8,910) (9,720) (10,530) (11,340) Total - (21,870) (17,010) (12,150) (7,290) (2,430) 228 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Roads Department (Continued) Street Repaving 30+400,000 600,000 600,000 600,000 600,000 600,000 3,400,000 Maintenance - 8,000 28,000 60,000 104,000 160,000 Efficiency - (40,000) (100,000) (156,000) (210,000) (260,000) Risk - (40,000) (100,000) (156,000) (210,000) (260,000) Replacement - (120,000) (304,000) (494,000) (690,000) (892,000) Total - (192,000) (476,000) (746,000) (1,006,000) (1,252,000) Street Reconstruction 30+500,000 - - - - - 500,000 Maintenance - 10,000 20,000 30,000 40,000 50,000 Efficiency - (50,000) (50,000) (45,000) (45,000) (40,000) Risk - (50,000) (50,000) (45,000) (45,000) (40,000) Replacement - (150,000) (155,000) (160,000) (165,000) (170,000) Total - (240,000) (235,000) (220,000) (215,000) (200,000) Sidewalk Replacement 7 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Maintenance - 5,000 15,000 30,000 50,000 75,000 Efficiency - (10,000) (17,000) (21,000) (22,000) (24,000) Risk - (10,000) (17,000) (21,000) (22,000) (22,000) Replacement - (7,000) (15,000) (24,000) (34,000) (45,000) Total - (22,000) (34,000) (36,000) (28,000) (16,000) Roads Division Equipment 7 48,400 - - - - - 48,400 Maintenance - 2,420 4,840 7,260 9,680 12,100 Efficiency - (4,840) (3,388) (1,936) (484) (968) Risk - (4,840) (3,388) (1,936) (484) - Replacement - (3,388) (3,872) (4,356) (4,840) (5,324) Total - (10,648) (5,808) (968) 3,872 5,808 Roads Division Heavy Equipment 10 130,000 165,000 85,000 - - - 380,000 Maintenance - 3,900 12,750 24,150 35,550 46,950 Efficiency - (13,000) (26,900) (29,500) (21,900) (14,300) Risk - (13,000) (26,900) (29,500) (21,900) (14,300) Replacement - (13,000) (30,800) (42,250) (46,050) (49,850) Total - (35,100) (71,850) (77,100) (54,300) (31,500) Public Facilities Department Public Facilities Compound 30+- 1,250,000 1,250,000 1,000,000 - - 3,500,000 Maintenance - - 25,000 75,000 145,000 215,000 Efficiency - - (125,000) (237,500) (312,500) (277,500) Risk - - (125,000) (237,500) (312,500) (277,500) Replacement - - (250,000) (512,500) (737,500) (772,500) Total - - (475,000) (912,500) (1,217,500) (1,112,500) Fleet Division Equipment 7 2,800 9,880 4,800 - - - 17,480 Maintenance - 140 774 1,648 2,522 3,396 Risk - (280) (1,184) (1,284) (759) (291) Replacement - (196) (916) (1,378) (1,553) (1,728) Total - (336) (1,326) (1,014) 210 1,377 Cemetery Equipment 5 19,500 - - - 14,000 - 33,500 Maintenance - 1,365 2,730 4,095 5,460 7,805 Efficiency - (1,950) (1,170) (390) 390 (620) Risk - (1,950) (1,170) (390) - (1,400) Total - (2,535) 390 3,315 5,850 5,785 Cemetery Grounds Improvements 7 20,000 20,000 40,000 - - - 80,000 Maintenance - 1,000 3,000 7,000 11,000 15,000 Risk - (2,000) (3,400) (6,200) (3,800) (1,800) Replacement - (1,400) (3,000) (6,200) (7,000) (7,800) Total - (2,400) (3,400) (5,400) 200 5,400 Cemetery Driveway Resurfacing 30+15,000 - - - - - 15,000 Maintenance - 300 600 900 1,200 1,500 Risk - (1,500) (1,500) (1,350) (1,350) (1,200) Replacement - (4,500) (4,650) (4,800) (4,950) (5,100) Total - (5,700) (5,550) (5,250) (5,100) (4,800) 229 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Public Facilities Department (Continued) Cemetery Columbarium Niches 30+45,000 45,000 - - - - 90,000 Maintenance - 900 2,700 4,500 6,300 8,100 Efficiency - (4,500) (8,550) (7,650) (6,750) (5,850) Risk - (4,500) (8,550) (7,650) (6,750) (5,850) Replacement - (9,000) (18,450) (19,350) (20,250) (21,150) Total - (17,100) (32,850) (30,150) (27,450) (24,750) Bench Seats and Monuments 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) - - Replacement - (1,000) (1,200) (1,400) (1,600) (1,800) Total - (3,600) (800) 2,000 4,400 6,000 Facility Maintenance Equipment 10 $13,500 $40,000 $0 $0 $0 $0 53,500 Maintenance - 405 2,010 3,615 5,220 6,825 Efficiency - (1,350) (5,080) (4,010) (2,940) (1,870) Risk - (1,350) (5,080) (4,010) (2,940) (1,870) Replacement - (1,350) (5,485) (6,020) (6,555) (7,090) Total - (3,645) (13,635) (10,425) (7,215) (4,005) Facility Maintenance Vehicles 10 65,000 - - - - - 65,000 Maintenance - 1,950 3,900 5,850 7,800 9,750 Efficiency - (6,500) (5,200) (3,900) (2,600) (1,300) Risk - (6,500) (5,200) (3,900) (2,600) (1,300) Replacement - (6,500) (7,150) (7,800) (8,450) (9,100) Total - (17,550) (13,650) (9,750) (5,850) (1,950) Facility Maintenance Repairs 10 6,800 - - - - - 6,800 Maintenance - 204 408 612 816 1,020 Efficiency - (680) (544) (408) (272) (136) Risk - (680) (544) (408) (272) (136) Total - (1,156) (680) (204) 272 748 Leisure Services Department Facility Repairs n/a - 18,300 - - - - 18,300 Maintenance Equipment 7 29,000 13,000 - 14,000 - - 56,000 Maintenance - 1,450 3,550 5,650 8,450 11,250 Efficiency - (2,900) (3,330) (2,070) (2,210) (1,690) Risk - (2,900) (3,330) (2,070) (2,210) (1,110) Replacement - (2,030) (3,230) (3,650) (5,050) (5,610) Total - (6,380) (6,340) (2,140) (1,020) 2,840 Park Identification Signage 7 30,000 30,000 - - - - 60,000 Maintenance - 1,500 4,500 7,500 10,500 13,500 Risk - (3,000) (5,100) (3,300) (1,500) (300) Replacement - (2,100) (4,500) (5,100) (5,700) (6,300) Total - (3,600) (5,100) (900) 3,300 6,900 Parks Division Vehicles 7 34,000 - 34,000 34,000 34,000 - 136,000 Maintenance - 1,700 3,400 6,800 11,900 18,700 Risk - (3,400) (2,380) (4,760) (6,120) (7,140) Replacement - (2,380) (2,720) (5,440) (8,500) (11,900) Total - (4,080) (1,700) (3,400) (2,720) (340) Playground Improvements 5 70,000 40,000 40,000 110,000 40,000 80,000 380,000 Maintenance - 4,900 12,600 23,100 41,300 62,300 Efficiency - (7,000) (8,200) (7,800) (12,800) (7,800) Risk - (7,000) (8,200) (7,800) (14,200) (11,400) Replacement - (3,500) (6,200) (9,300) (16,300) (20,900) Total - (12,600) (10,000) (1,800) (2,000) 22,200 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) 230 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Leisure Services Department (Continued) Barber St. Lightning System 30+24,000 - - - - - 24,000 Maintenance - 1,200 2,400 3,600 4,800 6,000 Risk - (2,400) (1,680) (960) (240) - Replacement - (1,680) (1,920) (2,160) (2,400) (2,640) Total - (2,880) (1,200) 480 2,160 3,360 Stormwater Department Stormwater Master Plan n/a 200,000 - - - - - 200,000 Stormwater Equipment 7 77,050 3,100 55,000 58,000 - - 193,150 Maintenance - 3,853 7,860 14,618 24,275 33,933 Efficiency - (7,705) (5,704) (8,799) (10,545) (7,832) Risk - (7,705) (5,704) (8,799) (10,545) (6,291) Replacement - (5,394) (6,381) (11,033) (16,444) (18,376) Total - (16,951) (9,928) (14,013) (13,258) 1,434 Stormwater Heavy Equipment 10 165,000 - - 225,000 - - 390,000 Maintenance - 4,950 9,900 14,850 26,550 38,250 Efficiency - (16,500) (13,200) (9,900) (29,100) (21,300) Risk - (16,500) (13,200) (9,900) (29,100) (21,300) Replacement - (16,500) (18,150) (19,800) (43,950) (47,850) Total - (44,550) (34,650) (24,750) (75,600) (52,200) Slip Lining n/a 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Swale/Driveway/Culvert Repairs n/a 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Canal Restoration n/a 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Concha Dam Repairs 30+- 800,000 - - - - 800,000 Maintenance - - 16,000 32,000 48,000 64,000 Efficiency - - (80,000) (72,000) (64,000) (56,000) Risk - - (80,000) (72,000) (64,000) (56,000) Replacement - - (160,000) (168,000) (176,000) (184,000) Total - - (304,000) (280,000) (256,000) (232,000) Tulip Drive Crossing 30+- - 250,000 - - - 250,000 Maintenance - - - 5,000 10,000 15,000 Efficiency - - - (25,000) (22,500) (20,000) Risk - - - (25,000) (22,500) (20,000) Replacement - - - (50,000) (52,500) (55,000) Total - - - (95,000) (87,500) (80,000) Bayfront Road Crossing 30+- - - 250,000 - - 250,000 Maintenance - - - - 5,000 10,000 Efficiency - - - - (25,000) (25,000) Risk - - - - (25,000) (25,000) Replacement - - - - (75,000) (77,500) Total - - - - (120,000) (117,500) Ocean Cove Drainage 30+- - - - 350,000 - 350,000 Maintenance - - - - - 7,000 Efficiency - - - - - (35,000) Risk - - - - - (35,000) Replacement - - - - - (105,000) Total - - - - - (168,000) Golf Course Driving Range Equipment 7 - 5,290 - - - - 5,290 Maintenance - - 265 529 794 1,058 Risk - - (529) (370) (212) (53) Replacement - - (370) (423) (476) (529) Total - - (635) (265) 106 476 Irrigation Software Upgrade 5 14,000 - - - - - 14,000 Maintenance - 980 1,960 2,940 3,920 4,900 Efficiency - (1,400) (840) (280) 280 560 Risk - (1,400) (840) (280) - - Replacement - (700) (840) (980) (1,120) (1,260) Total - (2,520) (560) 1,400 3,080 4,200 231 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 Totals Airport Construct Taxi Lane 30+569,264 - - - - - 569,264 Maintenance - 28,463 56,926 85,390 113,853 142,316 Risk - (56,926) (39,848) (22,771) (5,693) - Replacement - (39,848) (45,541) (51,234) (56,926) (62,619) Total - (68,312) (28,463) 11,385 51,234 79,697 Construction of Square Hangars 30+- 885,282 - - - - 885,282 Maintenance - - 8,853 17,706 26,558 35,411 Revenue - - (15,000) (15,000) (15,000) (15,000) Total - - (6,147) 2,706 11,558 20,411 Establish Sewer Service 30+1,000,000 - - - - - 1,000,000 Maintenance - 10,000 20,000 30,000 40,000 50,000 Risk - (100,000) (100,000) (90,000) (90,000) (80,000) Replacement - (300,000) (310,000) (320,000) (330,000) (340,000) Total - (390,000) (390,000) (380,000) (380,000) (370,000) Economic Development Hangar 30+- 1,000,000 - - - - 1,000,000 Maintenance - - 10,000 20,000 30,000 40,000 Revenue - (25,000) (25,000) (25,000) (25,000) (25,000) Total - (25,000) (15,000) (5,000) 5,000 15,000 Rehab Taxiway Alpha Apron 30+- 290,000 - - - - 290,000 Maintenance - - 14,500 29,000 43,500 58,000 Risk - - (29,000) (20,300) (11,600) (2,900) Replacement - - (20,300) (23,200) (26,100) (29,000) Total - - (34,800) (14,500) 5,800 26,100 Rehab Runway 05/23 30+- - 2,200,000 - - - 2,200,000 Maintenance - - - 110,000 220,000 330,000 Risk - - - (220,000) (154,000) (88,000) Replacement - - - (154,000) (176,000) (198,000) Total - - - (264,000) (110,000) 44,000 Apron Reconstruction 30+- - - 150,000 - - 150,000 Maintenance - - - - 7,500 15,000 Risk - - - - (15,000) (10,500) Replacement - - - - (10,500) (12,000) Total - - - - (18,000) (7,500) Front Counter Renovations 24,000 - - - - - 24,000 Maintenance 30+- 240 480 720 960 12,000 Efficiency - (2,400) (2,400) (2,160) (2,160) (1,920) Replacement - - - - - 3,150 Total - (2,160) (1,920) (1,440) (1,200) 13,230 Totals - (1,427,763) (2,648,711) (3,520,924) (3,825,829) (3,567,020) 27,556,166 232 CITY OF SEBASTIAN, FLORIDA ANNUAL BUDGET FISCAL YEAR 2020-2021 SCHEDULES 233 CITY OF SEBASTIAN, FLORIDA 2020/2021 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 2020 3.1514 4,483,724 Estimated SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS 234 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Description Date of Issue Principal Interest FY 2020-21 Total Debt Service Notes Payable Outstanding as of 09/30/20: $2,630,000 Stormwater Utility Bank Notes 12/18/2013 $387,000 $13,529 $400,529 $1,689,000 Paving Improvements Bank Notes 05/11/2012 233,000 10,340 243,340 $313,152 Golf Cart Lease Purchase 08/31/2017 53,602 2,789 56,391 Total Debt Service Payments $673,602 $26,658 $700,260 235 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $5,630,000 Stormwater Utility Bank Notes Date Principal Interest Total Fiscal Year Total 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 $782,000.00 $20,362.10 $802,362.10 $802,362.10 $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 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 $591,000.00 $17,314.50 $608,314.50 $608,314.50 $313,152 Golf Cart 60 Month Lease Purchase Date Principal Interest Total Fiscal Year Total 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 $104,402.93 $3,678.67 $108,081.60 $108,081.60 236 CITY OF SEBASTIAN, FLORIDA 2020/2021 ANNUAL BUDGET SCHEDULE FOUR OPERATING LEASE PAYMENTS SCHEDULE Operating Lease Description FY 2020-21 FY 2021-22 FY 2022-23 FY 2022-23 FY 2023-24 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 $ 106,000 237 GENERAL FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Property Taxes (See Calculations Below), 5% Growth 3,941,541$ 4,001,929$ 4,563,724$ 4,791,910$ 5,031,506$ 5,283,081$ 5,547,235$ 5,824,597$ Franchise Fees (Flat 19-20, 4.5% 20-21, 3.5% Growth)1,343,744 1,399,140 1,462,101 1,513,275 1,566,239 1,621,058 1,677,795 1,736,517 Utility Service Tax (Flat 19-20, 4.5% 20-21, 3.5% Growth)2,882,460 2,988,314 3,122,777 3,232,074 3,345,197 3,462,279 3,583,458 3,708,879 Intergovernmental (-21.2% 6 Mo.19-20, 4.5% 20-21, 3.5 Growth)3,081,248 2,608,646 2,341,085 2,423,023 2,507,829 2,595,603 2,686,449 2,780,475 Investment Income(Same 19-20, 1% Growth)155,213 61,500 61,500 62,115 62,736 63,364 63,997 64,637 Other Revenue (2% Growth) 957,375 1,096,646 1,126,233 1,148,758 1,171,733 1,195,167 1,219,071 1,243,452 Charges to Cemetery 55,000 80,000 85,000 90,000 90,000 90,000 90,000 90,000 Transfers from Golf Course - 26,901 35,000 35,000 35,000 35,000 35,000 35,000 Transfers from Airport 23,928 25,000 150,000 - - - - - FEMA and State Reimbursements 532,620 14,706 193,666 - - - - - GENERAL FUND REVENUE 12,973,129$ 12,302,782$ 13,141,086$ 13,296,155$ 13,810,239$ 14,345,551$ 14,903,005$ 15,483,558$ Personnel (Insurance (3%) Then 5%, Pay 0%. Then 2.5%)9,228,444$ 9,728,850$ 9,867,955$ 10,149,179$ 10,437,433$ 10,732,893$ 11,035,740$ 11,346,158$ Operating Expenditures 2,573,882 2,833,102 2,772,319 2,772,319 2,772,319 2,772,319 2,772,319 2,772,319 Total Operation and Maintenance 11,802,326$ 12,561,952$ 12,640,274$ 12,921,498$ 13,209,752$ 13,505,212$ 13,808,059$ 14,118,477$ Transfers to Other Funds 23,244 4,691 City Clerk Equipment 13,983 2,310 ` MIS Equipment 24,320 912 Police Personnel Equipment 59,224 74,853 35,600 56,000 32,500 20,000 36,000 39,500 Police Early Warning System 14,650 COPE Vehicles Graphic Wrap 5,000 Public Works Roads Equipment 55,743 48,400 Public Works Roads Vehicle 39,190 Public Facilities Fleet Equipment 9,595 2,800 9,880 4,800 Cemetery Bench Seats and Monuments 20,000 Public Facilities Maintenance Equipment 18,374 13,500 40,000 Public Facilities Repairs 42,525 6,800 Leisure Services Facility Repairs 18,300 Leisure Services Parks Equipment 67,159 27,588 29,000 13,000 14,000 Leisure Services Vehicles 73,481 67,580 34,000 34,000 34,000 34,000 Leisure Services Parks Securitiy Cameras 10,000 Leisure Services Friendship Park Tennis Courts 30,000 Leisure Services Barber Street Shed 10,000 Community Development Sustainable Sebastian 16,500 Community Development Plotter/Scanner 14,650 TOTAL EXPENDITURES FY 19 12,147,449$ TOTAL EXPENDITURES FY 20 12,898,591$ TOTAL EXPENDITURES FY 21 12,854,184$ TOTAL EXPENDITURES FY 22 13,058,678$ TOTAL EXPENDITURES FY 23 13,281,052$ TOTAL EXPENDITURES FY 24 13,573,212$ TOTAL EXPENDITURES FY 25 13,878,059$ TOTAL EXPENDITURES FY 26 14,157,977$ BEGINNING UNRESTRICTED RESERVE BALANCE 5,373,381$ 6,199,061$ 5,603,252$ 5,890,154$ 6,127,631$ 6,656,819$ 7,429,158$ 8,454,104$ TOTAL REVENUES 12,973,129 12,302,782 13,141,086 13,296,155 13,810,239 14,345,551 14,903,005 15,483,558 TOTAL EXPENDITURES 12,147,449 12,898,591 12,854,184 13,058,678 13,281,052 13,573,212 13,878,059 14,157,977 UNRESTRICTED RESERVE BALANCE PER CAFR 6,199,061$ 5,603,252$ 5,890,154$ 6,127,631$ 6,656,819$ 7,429,158$ 8,454,104$ 9,779,684$ Assigned Funds (Inventory, Prepaids & Receivables)860,621 810,621 660,621 635,621 610,621 585,621 560,621 535,621 Available for Emergencies 5,338,440$ 4,792,631$ 5,229,533$ 5,492,010$ 6,046,198$ 6,843,537$ 7,893,483$ 9,244,063$ Revenue vs Expenditures 286,902 237,477 529,188 772,339 1,024,946 1,325,580 Increase Cemetery Transfer $5K 20-21 Then to $90K Total Note: Begin in 20-21 paying down Loans from Golf Course by $35K per year. 3% Raises, $36K Incentive, (3%) Insurance in 20-21. Then 2.5% Raises 5% Insurance. 238 PROJECTED BALANCES FISCAL YEARS 2021-2026 Y FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Local Option Gas Taxes (20-21 Flat, then 4% Growth) $ 711,023 $ 710,000 $ 710,000 $ 738,400 $ 767,936 $ 798,653 $ 830,600 $ 863,824 FDOT Lighting Agreement 13,295 13,694 14,105 14,528 14,964 15,413 15,875 16,351 Investment Income 8,902 10,770 13,808 10,263 9,326 7,730 9,242 11,145 Total Revenues $ 733,220 $ 734,464 $ 737,913 $ 763,191 $ 792,226 $ 821,796 $ 855,717 $ 891,320 R/R Crossing Maintenance $ 48,344 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 Road Condition Assessment 11,500 38,900 Road Signs and Markings 19,011 - - - - - - - Sidewalk Construction and Repair 1,350 - - - - - - - Total Operational and Maintenance $ 80,205 $ 5,400 $ 5,400 $ 5,400 $ 44,300 $ 5,400 $ 5,400 $ 5,400 Debt Payment - Final FY22-23 243,187 243,802 243,340 242,801 122,174 Paint Striping Machine/Trailer Concrete Planer/Dust Vacuum Indian River Drive Repaving/Improvements 53,419 Riverview Park Sidewalks 46,581 Street Repaving 370,643 TOTAL EXPENDITURES FY19 $ 747,454 Track Skid Steer 106,000 6 Year Street Repaving Program 108,850 400,000 350,000 600,000 600,000 600,000 600,000 TOTAL EXPENDITURES FY20 $ 510,633 School Zone Lights 46,510 Update City Street Signs 81,000 Sidewalk Construction/Repair 100,000 100,000 100,000 100,000 100,000 100,000 Wheel Loader 130,000 Tandum Axle Dump Truck 115,000 Brush Truck 50,000 Pavement Marking Unit 85,000 TOTAL EXPENDITURES FY21 $ 1,006,250 TOTAL EXPENDITURES FY22 $ 863,201 TOTAL EXPENDITURES FY23 $ 951,474 TOTAL EXPENDITURES FY24 $ 705,400 TOTAL EXPENDITURES FY25 $ 705,400 TOTAL EXPENDITURES FY26 $ 705,400 BEGINNING FUND BALANCE $ 553,344 539,111 762,942 494,605 394,595 235,346 351,742 502,059 BUDGET RESERVE - 5% OF EXPENSES 25,213 13,342 38,146 31,020 41,465 35,270 35,270 35,270 UNRESTRICTED RESERVE BALANCE $ 528,131 $ 525,769 $ 724,797 $ 463,585 $ 353,130 $ 200,076 $ 316,472 $ 466,789 TOTAL REVENUES 733,220 734,464 737,913 763,191 792,226 821,796 855,717 891,320 TOTAL EXPENDITURES+TRANSFERS 747,454 510,633 1,006,250 863,201 951,474 705,400 705,400 705,400 ENDING FUND BALANCE $ 513,897 $ 749,600 $ 456,459 $ 363,575 $ 193,881 $ 316,472 $ 466,789 $ 652,709 LOCAL OPTION GAS TAX FUND 239 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 DST Revenue (3.9%> 20-21, then 4.5% Growth)3,524,825$ 3,426,818$ 3,581,025$ 3,742,171$ 3,910,569$ 4,086,544$ 4,270,439$ 4,462,608$ Principal from $285,000 Airport Advance 09/29/08 6,730 6,999 7,279 7,570 7,873 10,188 10,596 10,596Interest from $285,000 Airport Advance 11,270 11,001 10,721 10,430 10,127 9,812 9,404 9,404Principal from $267,511 Airport Advance 01/05/11 1,946 2,024 2,105 8,189 8,517 8,858 9,212 9,212Interest from $267,511 Airport Advance 10,554 10,476 10,395 10,311 9,983 9,642 9,288 9,288Investment Income 85,250 42,999 58,678 26,838 33,255 33,269 44,598 61,899 DST PROJECT REVENUE 3,640,575$ 3,500,317$ 3,670,203$ 3,805,508$ 3,980,324$ 4,158,313$ 4,353,536$ 4,563,008$ Stormwater Debt (Retires 5/01/22)402,914$ 401,355$ 400,961$ 233,403$ -$ -$ -$ Server/Host Update 43,196 43,195 43,195 43,195 43,195 City Computers 1,386 10,000 35,000 45,000 35,000 45,000 35,000 45,000 Police Computers 34,376 75,000 - - - - - - Audio Visual Equipment 5,000 75,000 - - - - - COStv Equipment 10,000 10,000 10,000 10,000 10,000 10,000 Phone System 100,000 Network Infrastructure - 26,804 39,000 30,000 30,000 30,000 30,000 30,000 Over-the-Air Connections - 10,000 20,000 Core and Remote Switches 25,000 20,000 Firewall Software 2,893 Police Vehicles 412,613 355,000 373,500 300,000 305,000 310,000 315,000 320,000 Speed Trailers 13,530 Police Evidence Building/Fixtures 49,904 40,000Police Dispatch Equipment 73,050 191,000 Street Reconstruction 320,469 500,000 Roads Division Heavy Equipment 51,462 CavCor Boat Parking Paving Completion 56,810 Facilities Maintenance Truck 65,000 Public Facilities Compound 5,088,899 1,250,000 1,250,000 1,000,000 City Emergency Generators 24,118 175,247 Four Post Hydraulic Lift 11,536 Pickle Ball Courts 120,751 Community Center Offices 40,000 Barber Street Lightning System 24,000 Purchase 190 Sebastian Blvd.1,842 Harrison Street Park Plaza 270,000 250,000 N. Central Avenue Event Plaza Design 40,000 250,000 250,000 Tree Protection Plan 135,000 135,000Working Waterfront Phase 2A Enhancements 6,320 25,700Working Waterfront Phase 3 Parking Lot 19,671Oyster Pointe Drainage 36,567 Tiki Bar Drainage 43,768 Canal Restoration 250,000 500,000 500,000 500,000 500,000 500,000 500,000 Stonecrop Drainage 12,425 33,645 Slip Lining 100,000 100,000 100,000 100,000 100,000 100,000 Renovate Golf Tees (Transfer to Golf Course)50,000 Golf Clubhouse Water Hookup (Transfer to Golf Course)60,000 Airport Master Plan Design/Environmental Study 2,800 Airport Shade Hangars 112,890 Taxiway "C","D" and "E" Construction 114,047 64,027 Security Cameras 47,843 Construction of Hangar "D"13,840 250,000 Taxi Lane/Taxiway Alpha Design 3,199 Construct Taxi Lane 24,963 Establish Sewer Services 200,000 Economic Development Hangar 500,000 Construct Square Hangars 176,679 Rehab Taxiway Alpha Apron 58,000 Rehab runway 05/23 110,000 Apron Reconstruction 30,000 TOTAL EXPENDITURES FY 19 1,610,546$ TOTAL EXPENDITURES FY 20 7,565,351 TOTAL EXPENDITURES FY 21 2,935,619 TOTAL EXPENDITURES FY 22 3,891,277 TOTAL EXPENDITURES FY 23 2,653,195 TOTAL EXPENDITURES FY 24 2,093,195 TOTAL EXPENDITURES FY 25 1,010,000 TOTAL EXPENDITURES FY 26 5,568,008 BEGINNING FUND BALANCE 3,554,598$ 5,584,627$ 1,519,593$ 2,254,177$ 2,168,408$ 3,495,538$ 5,560,655$ 8,904,192$ BUDGET RESERVE - 5%OF EXPENSES 80,527 378,268 146,781 194,564 132,660 104,660 50,500 - RESERVE FOR ADVANCES 514,424 505,401 496,017 480,258 463,868 444,822 425,014 405,206 UNRESTRICTED RESERVE BALANCE 2,959,647$ 4,700,958$ 876,795$ 1,579,355$ 1,571,881$ 2,946,056$ 5,085,141$ 8,498,986$ TOTAL REVENUES 3,640,575 3,500,317 3,670,203 3,805,508 3,980,324 4,158,313 4,353,536 4,563,008 TOTAL EXPENDITURES+DEBT+TRANSFERS 1,610,546 7,565,351 2,935,619 3,891,277 2,653,195 2,093,195 1,010,000 - ENDING FUND BALANCE 4,989,676$ 635,925$ 1,611,379$ 1,493,587$ 2,899,010$ 5,011,174$ 8,428,678$ 13,061,993$ Cash on Hand 5,070,203$ 1,014,192$ 1,758,160$ 1,688,150$ 3,031,670$ 5,115,833$ 8,479,178$ 13,061,993$ Advances to Other Funds - Balance After FY 25-26:$285,000 Airport Advance 09/29/08 213,919 $267,511 Airport Advance 01/05/11 191,287 405,206$ FISCAL YEARS 2021-2026 DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES 240 RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Tax Increment from City 183,130$ 182,732$ 208,819$ 219,260$ 230,223$ 241,734$ 253,821$ 266,512$ Tax Increment from County 201,086 220,508 235,065 246,818 259,159 272,117 285,723 300,009 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 59,008 100,000 100,000 100,000 100,000 Investment Income 14,101 18,750 10,331 25,428 26,765 49,583 54,670 81,873 PROJECTED REVENUE 516,782$ 557,990$ 490,215$ 627,506$ 552,147$ 699,434$ 630,213$ 784,394$ Waterfront Renovations/Expenses (Crabby Bills)35,466$ 18,753$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ Façade/Sign Improvement Program - 15,000 40,000 40,000 40,000 40,000 40,000 40,000 Sewer Connection Program *170,253 200,000 - 200,000 - 200,000 - 200,000 Special Events 43,460 40,000 48,500 48,500 48,500 48,500 48,500 48,500 Operating Expenditures 261,828 270,937 191,717 183,009 185,781 188,637 191,578 194,608 Update CRA Master Plan 35,780 - Wayfinding Signage - 113,000 Working Waterfront - - 45,000 Riverview Park Sidewalk Replacement - 32,041 Tree Plan Consultant/Tree Program 19,705 TOTAL EXPENDITURES FY19 566,492$ TOTAL EXPENDITURES FY20 689,731$ TOTAL EXPENDITURES FY21 345,217$ TOTAL EXPENDITURES FY22 491,509$ TOTAL EXPENDITURES FY23 294,281$ TOTAL EXPENDITURES FY24 497,137$ TOTAL EXPENDITURES FY25 300,078$ TOTAL EXPENDITURES FY26 503,108$ BEGINNING FUND BALANCE 443,814$ 394,104$ 262,363$ 407,361$ 543,358$ 801,224$ 1,003,521$ 1,333,656$ ANNUAL REVENUES 516,782 557,990 490,215 627,506 552,147 699,434 630,213 784,394 ANNUAL EXPENDITURES 566,492 689,731 345,217 491,509 294,281 497,137 300,078 503,108 ENDING FUND BALANCE 394,104$ 262,363$ 407,361$ 543,358$ 801,224$ 1,003,521$ 1,333,656$ 1,614,942$ 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 90,372 99,076 89,725 92,417 95,189 98,045 100,986 104,016 Landscaping 156,444 160,000 78,222 78,222 78,222 78,222 78,222 78,222 Other Contractual - - 10,500 - - - - - Submerged Land Lease 5,480 4,200 4,300 4,300 4,300 4,300 4,300 4,300 Travel - - 500 - - - - - Training and Education - 395 400 - - - - - Legal Advertisements 569 200 1,000 1,000 1,000 1,000 1,000 1,000 Supplies 365 - - - - - - - CRA Association 175 175 175 175 175 175 175 175 Florida Redevelopment Association Dues 495 495 495 495 495 495 495 495 Landfill Fee for Fisherman's Landing 2,928 1,396 1,400 1,400 1,400 1,400 1,400 1,400 Total Operating Expenditures 261,828$ 270,937$ 191,717$ 183,009$ 185,781$ 188,637$ 191,578$ 194,608$ 241 PARKING IN LIEU OF FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Payments in Lieu of Parking -$ 500$ 3,000$ 3,000$ 3,000$ 3,000$ 2,500$ -$ Investment Income 1,393 1,344 1,376 1,493 1,601 1,711 1,824 1,928 PROJECTED REVENUE 1,393$ 1,844$ 4,376$ 4,493$ 4,601$ 4,711$ 4,324$ 1,928$ Expenditures: None Programmed PROJECTED DISBURSEMENTS -$ -$ -$ -$ -$ -$ -$ -$ NONEXPENDABLE TRUST FUND: BEGINNING FUND BALANCE 54,598$ 55,991$ 57,835$ 62,211$ 66,704$ 71,305$ 76,016$ 80,340$ REVENUES 1,393 1,844 4,376 4,493 4,601 4,711 4,324 1,928 EXPENDITURES - - - - - - - - ENDING FUND BALANCE 55,991$ 57,835$ 62,211$ 66,704$ 71,305$ 76,016$ 80,340$ 82,269$ 242 RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Recreation Impact Fees 129,550$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ Investment Income 14,251 7,024 5,000 5,663 8,946 13,893 15,588 20,867 PROJECTED REVENUE 143,801$ 157,024$ 155,000$ 155,663$ 158,946$ 163,893$ 165,588$ 170,867$ Community Center (Paving/Drainage/Ligh 6,160$ -$ -$ -$ -$ -$ -$ -$ All Inclusive Dock - 40,000 Football Field Restrooms 137,172 Pickle Ball (Also See DST)120,751 302,072 Bark Park Shade Structure 129 13,871 Park Improvements 12,487 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Park Identification Signage 22,990 82,010 30,000 30,000 TOTAL EXPENDITURES FY 19 299,689$ Barber Street Football Bleachers 20,000 Barber Street Baseball Dugouts 80,000 Barber Street Fencing 93,000 Playground Improvements 70,000 40,000 40,000 110,000 40,000 80,000 TOTAL EXPENDITURES FY 20 650,953$ TOTAL EXPENDITURES FY 21 120,000$ TOTAL EXPENDITURES FY 22 90,000$ TOTAL EXPENDITURES FY 23 60,000$ TOTAL EXPENDITURES FY 24 130,000$ TOTAL EXPENDITURES FY 25 60,000$ TOTAL EXPENDITURES FY 26 100,000$ BEGINNING FUND BALANCE $ 653,069 $ 497,181 $ 3,252 $ 38,252 $ 103,915 $ 202,861 $ 236,754 $ 342,342 TOTAL REVENUES 143,801 157,024 155,000 155,663 158,946 163,893 165,588 170,867 TOTAL EXPENDITURES 299,689 650,953 120,000 90,000 60,000 130,000 60,000 0 ENDING FUND BALANCE $ 497,181 $ 3,252 $ 38,252 $ 103,915 $ 202,861 $ 236,754 $ 342,342 $ 513,209 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 BEGINNING FUND BALANCE: Zone A 109,404$ 41,809$ 46$ 5,817$ 14,279$ 43,452$ 46,856$ 77,877$ Zone B 136,776 108,781 363 15,621 35,366 76,270 91,868 135,792 Zone C 114,001 78,474 2,771 1,733 19,660 39,275 32,400 12,489 Zone D 292,888 268,116 71 20,081 39,610 48,863 70,629 121,183 All Zones 653,069$ 497,180$ 3,251$ 43,251$ 108,914$ 207,860$ 241,753$ 347,341$ Recreation Impact Fees Zone A 13,730$ 10,000$ 15,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Zone B 28,059 15,000 15,000 40,000 40,000 40,000 40,000 40,000 Zone C 26,268 30,000 30,000 20,000 20,000 20,000 20,000 20,000 Zone D 61,491 95,000 95,000 60,000 60,000 60,000 60,000 60,000 All Zones 129,550$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ Investment Income Zone A 5,672$ 591$ 71$ 762$ 1,173$ 2,904$ 3,021$ 4,679$ Zone B 1,276 1,537 558 2,045 2,905 5,098 5,923 8,158 Zone C 1,540 1,109 4,262 227 1,615 2,625 2,089 750 Zone D 5,764 3,788 110 2,629 3,253 3,266 4,554 7,280 All Zones 14,251$ 7,024$ 5,000$ 5,663$ 8,946$ 13,893$ 15,588$ 20,867$ Transfers: Zone A 86,997$ 52,353$ 9,300$ 22,300$ 2,000$ 29,500$ 2,000$ 22,000$ Zone B 57,330$ 124,955$ 300$ 22,300$ 2,000$ 29,500$ 2,000$ 22,000$ Zone C 63,335$ 106,812$ 35,300$ 2,300$ 2,000$ 29,500$ 42,000$ 22,000$ Zone D 92,027$ 366,833$ 75,100$ 43,100$ 54,000$ 41,500$ 14,000$ 34,000$ All Zones 299,689$ 650,953$ 120,000$ 90,000$ 60,000$ 130,000$ 60,000$ 100,000$ Ending Balances: Zone A 41,809$ 46$ 5,817$ 14,279$ 43,452$ 46,856$ 77,877$ 90,556$ Zone B 108,781 363 15,621 35,366 76,270 91,868 135,792 161,950 Zone C 78,474 2,771 1,733 19,660 39,275 32,400 12,489 11,239 Zone D 268,116 71 20,081 39,610 48,863 70,629 121,183 154,463 All Zones 497,180$ 3,251$ 43,251$ 108,914$ 207,860$ 241,753$ 347,341$ 418,208$ FY 19 7 Year Ending Income Balances Thru FY19 Zone A 41,809 369,174 Proves We are Spending Income Received Within Past 7 Years Zone B 108,781 199,445 Zone C 78,474 140,181 Zone D 71 428,098 243 STORMWATER UTILITY REVENUE FUND PROJECTED BALANCES FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Stormwater Fees 2,038,668$ 2,038,668$ 2,039,714$ 2,039,714$ 2,039,714$ 2,039,714$ 2,039,714$ 2,039,714$ Sale of Fixed Assets - 38,250 Investment Income 37,764 36,083 44,844 46,292 39,453 41,778 39,476 40,368 TOTAL REVENUE FUND REVENUE 2,076,432$ 2,113,001$ 2,084,558$ 2,086,006$ 2,079,167$ 2,081,492$ 2,079,190$ 2,080,082$ Personnel 848,908$ 672,310$ 694,974$ 712,348$ 730,157$ 748,411$ 767,121$ 786,299$ Operating Accounts 536,318 631,512 738,110 738,110 738,110 738,110 738,110 738,110 Landscaping Contract 78,222 78,222 78,222 78,222 78,222 78,222 NPDES 5 Year Permit 7,988 Total Operational and Maintenance 1,385,226$ 1,303,822$ 1,511,306$ 1,528,680$ 1,554,477$ 1,564,743$ 1,583,453$ 1,602,631$ Concrete Chipping Hammer 1,868 Level, Saw and Pin Locator 4,050 Pumps, Sod Cutter and Compactor 16,330 Mini Excavators 55,000 58,000 Equipment Trailer 25,000 Track Excavator 182,793 225,000 Zippy Head Mowers 48,000 Lowboy Tractor & Trailer 165,000 Transfers Out to Stormwater Projects Fund 275,000 300,000 900,000 350,000 350,000 450,000 100,000 Stormwater Improvements 133,759 TOTAL REVENUE FUND EXPENDITURES 1,537,183$ 1,761,615$ 2,053,356$ 2,428,680$ 1,959,477$ 2,197,743$ 2,033,453$ 1,702,631$ BEGINNING FUND BALANCE 350,464$ 889,713$ 1,241,099$ 1,272,301$ 929,626$ 1,049,316$ 933,065$ 978,802$ BUDGET RESERVE - 15% TO 5% OF EXPENSES 76,859 88,081 102,668 121,434 97,974 109,887 101,673 85,132 UNRESTRICTED RESERVE BALANCE 273,605$ 801,632$ 1,138,431$ 1,150,867$ 831,653$ 939,429$ 831,392$ 893,670$ ANNUAL REVENUES 2,076,432 2,113,001 2,084,558 2,086,006 2,079,167 2,081,492 2,079,190 2,080,082 ANNUAL EXPENDITURES 1,537,183 1,761,615 2,053,356 2,428,680 1,959,477 2,197,743 2,033,453 1,702,631 ENDING FUND BALANCE 812,854$ 1,153,018$ 1,169,633$ 808,192$ 951,342$ 823,178$ 877,129$ 1,271,121$ STORMWATER UTILITY PROJECTS FUND PROJECTED BALANCES FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Transfers In from Stormwater Revenue Fund -$ 275,000$ 300,000$ 900,000$ 350,000$ 350,000$ 450,000$ 100,000$ Grants 645,000 TOTAL PROJECT REVENUE -$ 920,000$ 300,000$ 900,000$ 350,000$ 350,000$ 450,000$ 100,000$ Stonecrop Drainage 860,000$ Stormwater Master Plan 200,000$ Roadway Swale/Culvert Work 60,000 100,000 100,000 100,000 100,000 100,000 100,000 Tulip Road Crossing 250,000 Bayfront Road Crossing 250,000 Ocean Cove 350,000 Concha Dam 800,000$ TOTAL PROJECT EXPENDITURES -$ 920,000$ 300,000$ 900,000$ 350,000$ 350,000$ 450,000$ 100,000$ FISCAL YEARS 2021-2026 244 CEMETERY TRUST FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Lot Sales 111,350$ 105,000$ 105,000$ 105,000$ 105,000$ 105,000$ 105,000$ 105,000$ Interest Income 24,824 10,453 9,379 8,678 8,265 8,097 8,328 8,422 PROJECTED REVENUE 136,174$ 115,453$ 114,379$ 113,678$ 113,265$ 113,097$ 113,328$ 113,422$ Expended from Permanent Endowment: Cemetery Equipment - - 19,500 - - - 14,000 - Cemetery Driveway Resurfacing - - 15,000 - - - - - Cemetery Grounds Improvements - - 20,000 20,000 40,000 - - - General Fund Transfer for Operations 55,000 80,000 85,000 90,000 90,000 90,000 90,000 90,000 TOTAL OPERATIONAL EXPENDITURES 55,000$ 80,000$ 139,500$ 110,000$ 130,000$ 90,000$ 104,000$ 90,000$ Expended from Non-Endowed (Capital): Improvements to Sand Hill Section 41,478 150,000 Columbarium Niches 45,000 45,000 PROJECTED CAPITAL DISBURSEMENTS 41,478 150,000 45,000 45,000 - - - - TOTAL PROJECTED DISBURSEMENTS 96,478$ 230,000$ 130,000$ 135,000$ 90,000$ 90,000$ 90,000$ 90,000$ PERMANENT ENDOWMENT: BEGINNING FUND BALANCE 708,034$ 708,709$ 681,209$ 594,209$ 536,709$ 459,209$ 421,709$ 370,209$ ANNUAL REVENUES 55,675 52,500 52,500 52,500 52,500 52,500 52,500 52,500 ANNUAL EXPENDITURES & TRANSFERS (55,000) (80,000) (139,500) (110,000) (130,000) (90,000) (104,000) (90,000) ENDING FUND BALANCE 708,709$ 681,209$ 594,209$ 536,709$ 459,209$ 421,709$ 370,209$ 332,709$ NON-ENDOWED (Capital) BEGINNING FUND BALANCE 304,725$ 343,746$ 256,699$ 273,578$ 289,756$ 350,521$ 411,118$ 471,946$ ANNUAL REVENUES 80,499 62,953 61,879 61,178 60,765 60,597 60,828 60,922 ANNUAL EXPENDITURES (41,478) (150,000) (45,000) (45,000) - - - - ENDING FUND BALANCE 343,746$ 256,699$ 273,578$ 289,756$ 350,521$ 411,118$ 471,946$ 532,868$ TOTAL ENDING BALANCE OF TRUST FUND 1,052,455$ 937,908$ 867,787$ 826,465$ 809,730$ 832,827$ 842,155$ 865,577$ 245 GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Charges for Services (.5% per year increase)1,277,094$ 1,297,108$ 1,356,449$ 1,363,231$ 1,370,047$ 1,376,898$ 1,383,782$ 1,390,701$ Proshop Sales 87,462 100,000 108,172 108,172 108,172 108,172 108,172 108,172 Rents 27,463 30,000 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 4,159 8,060 8,460 8,460 8,460 8,460 8,460 8,460 Sale of Carts or Equipment 1,512 1,210 111,652 48,605 Investment Income 3,570 Transfer from DST Fund 110,000 PROJECTED REVENUE 1,401,260$ 1,546,378$ 1,503,081$ 1,509,863$ 1,628,331$ 1,572,135$ 1,530,414$ 1,537,333$ Personnel (2.5% per year on Full-time)367,734$ 373,893$ 389,601$ 393,864$ 398,233$ 402,712$ 407,303$ 412,008$ Operating Costs 770,339 765,526 793,588 793,588 793,588 793,588 793,588 793,588 Proshop Cost of Sales 64,066 70,000 70,000 70,000 70,000 70,000 70,000 70,000 Airport Rent 106,000 106,000 106,135 106,135 106,135 106,135 106,135 106,135 Capital Lease Principal - Golf Carts 49,997 51,768 53,602 50,801 - 49,997 51,768 53,602 Capital Lease Interest - Golf Carts 6,394 4,623 2,789 890 - 6,394 4,623 2,789 Repayment of General Fund Cash Flow Loans 35,800 26,201 35,000 35,000 35,000 35,000 35,000 35,000 Replace Irrigation Pump 10,892 Clubhouse Water Hookup 60,000 Renovate Golf Tees 50,000 Driving Range Equipment 5,290 Irrigation Software Upgrade 14,000 Interest Payment to Building Fund *8,604 8,213 7,819 7,421 7,015 6,605 6,190 5,767 Principal Payment to Building Fund 29,764 30,154 30,547 30,947 31,352 31,762 32,177 32,598 TOTAL FY 19 1,449,590$ TOTAL FY 20 1,546,378$ TOTAL FY 21 1,503,081$ TOTAL FY 22 1,493,936$ TOTAL FY 23 1,441,323$ TOTAL FY 24 1,502,193$ TOTAL FY 25 1,506,784$ TOTAL FY 26 1,511,487$ BEGINNING UNRESTRICTED RESOURCES $ (623,866) $ (672,196) $ (672,196) $ (672,196) $ (656,269) $ (469,261) $ (399,319) $ (375,688) TOTAL REVENUES 1,401,260 1,546,378 1,503,081 1,509,863 1,628,331 1,572,135 1,530,414 1,537,333 TOTAL OPERATING FUND EXPENDITURES (1,449,590) (1,546,378) (1,503,081) (1,493,936) (1,441,323) (1,502,193) (1,506,784) (1,511,487) ENDING UNRESTRICTED RESOURCES $ (672,196) $ (672,196) $ (672,196) $ (656,269) $ (469,261) $ (399,319) $ (375,688) $ (349,842) * Adjust Interest for FY 21-22 (after 5th year) to 1% below 20 year Treasury Bond. Capital Purchases 10,892 - Principal on Building Loan 29,764 30,154 30,547 30,947 31,352 31,762 32,177 32,598 Principal on Golf Cart Loan 49,997 51,768 53,602 50,801 - 49,997 51,768 53,602 Depreciation (219,216) (219,216) (219,216) (219,216) (219,216) (219,216) (219,216) (219,216) Net Increase in Net Investment in Capital Assets 667,959 - - - - - - - Due to Other Funds Balances (500,000) (473,799) (438,799) (403,799) (368,799) (333,799) (298,799) (263,799) Building Fund Advance Balance (1,205,294) (1,175,140) (1,144,593) (1,113,646) (1,082,294) (1,050,532) (1,018,355) (985,757) CAFR Unrestricted Balance (1,838,094)$ (2,458,429)$ (2,390,655)$ (2,311,182)$ (2,108,218)$ (1,921,107)$ (1,828,113)$ (1,732,414)$ 246 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 OPERATING FUND: Fuel Sales Revenue 12,278$ -$ -$ -$ -$ -$ -$ -$ Pickle Ball Courts Rents - 6,795 6,795 6,795 6,795 6,795 6,795 6,795 Golf Course Rents 106,000 106,000 106,135 106,135 106,135 106,135 106,135 106,135 Facilities Maintenance Rents 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Police Storage Area 576 Other Rents (Without Growth)331,628 347,434 359,685 359,685 359,685 359,685 359,685 359,685 Sale of Fixed Assets 46,450 820 - - - - - - Investment Income - 3,250 1,065 - - - - - Other Revenue 84,031 79,819 83,314 83,314 83,314 83,314 83,314 83,314 Transfer from General Fund - 4,691 - - - - - - PROJECTED REVENUE 586,387$ 554,809$ 563,570$ 561,929$ 561,929$ 561,929$ 561,929$ 561,929$ Personnel 122,346 69,110 69,888 71,635 73,426 75,262 77,143 79,072 Operating Costs 285,849 181,913 196,316 196,316 196,316 196,316 196,316 196,316 General Fund Management Fee - 93,485 116,866 120,372 123,983 127,703 131,534 135,480 Fuel Purchases for Resale 8,946 Air Conditioners 20,000 20,000 AED for Terminal Building 1,286 Paint Terminal Building 21,700 Fire Control Panel 2,268 Update Fuel Terminal 19,253 Weather Reporting System 1,244 Equipment 38,281 Airport Drive East Street Lights 11,000 Transfer to Airport Construction Fund 63,321 - - - - - - - Repayment of General Fund Advance 40,000 25,000 150,000 - - Repayment of DST Advances and Interest 30,500 30,500 30,500 36,500 36,500 38,500 38,500 38,500 TOTAL FY 19 596,713$ TOTAL FY 20 449,289$ TOTAL FY 21 563,570$ TOTAL FY 22 444,823$ TOTAL FY 23 450,225$ TOTAL FY 24 437,780$ TOTAL FY 25 443,493$ TOTAL FY 26 449,368$ BEGINNING RESOURCES $ (133,240) $ (143,566) $ (38,046) $ (38,046) $ 79,059 $ 190,763 $ 314,912 $ 433,348 TOTAL REVENUES 586,387 554,809 563,570 561,929 561,929 561,929 561,929 561,929 TOTAL EXPENDITURES+DEBT+TRANSFERS (596,713)(449,289)(563,570)(444,823)(450,225)(437,780)(443,493)(449,368) ENDING UNAPPROPRIATED RESOURCES $ (143,566) $ (38,046) $ (38,046) $ 79,059 $ 190,763 $ 314,912 $ 433,348 $ 545,909 AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 247 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 Operating Revenue (No Growth)862,650$ 874,000$ 862,450$ 862,450$ 862,450$ 862,450$ 862,450$ 862,450$ Other Revenue 1,417 2,100 2,100 2,100 2,100 2,100 2,100 2,100 Principal on Golf Course Loan 29,764 30,154 30,547 30,947 31,352 31,762 32,177 32,598 Interest on Golf Course Loan 8,604 8,213 7,819 7,421 7,015 6,605 6,190 5,767 Investment Income 15,128 11,500 16,822 16,957 17,220 17,218 16,941 16,379 PROJECTED REVENUE 917,563$ 925,967$ 919,738$ 919,875$ 920,137$ 920,135$ 919,858$ 919,294$ Pickup Truck 22,573 Personnel 593,833 Operating Costs 100,861 TOTAL FY 19 694,694$ Personnel 612,647 Operating Costs 122,412 TOTAL FY 20 757,632$ Personnel 733,076$ Operating Costs 150,073 Front Counter Renovations 24,000 TOTAL FY 21 907,149$ Personnel 751,403 Operating Costs 150,073 TOTAL FY 22 901,476$ Personnel 770,188 Operating Costs 150,073 TOTAL FY 23 920,261$ Personnel 789,443 Operating Costs 150,073 TOTAL FY 24 939,516$ Personnel 809,179 Operating Costs 150,073 TOTAL FY 25 959,252$ Personnel 829,408 Operating Costs 150,073 TOTAL FY 26 979,481$ BEGINNING RESOURCES $ 350,937 $ 573,806 $ 742,141 $ 754,730 $ 773,130 $ 773,006 $ 753,625 $ 714,232 TOTAL REVENUES 917,563 925,967 919,738 919,875 920,137 920,135 919,858 919,294 EXPENDITURES+DEBT+TRANSFERS 694,694 757,632 907,149 901,476 920,261 939,516 959,252 979,481 ENDING UNRESTRICTED RESOURCES $ 573,806 $ 742,141 $ 754,730 $ 773,130 $ 773,006 $ 753,625 $ 714,232 $ 654,044 BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2021-2026 248 CITY OF SEBASTIAN, FLORIDA 2020/2021 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. 249 CITY OF SEBASTIAN, FLORIDA 2020/2021 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. 250 CITY OF SEBASTIAN, FLORIDA 2020/2021 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. 251 CITY OF SEBASTIAN, FLORIDA 2019/2020 ANNUAL BUDGET This Page Intentionally Left Blank 252