HomeMy WebLinkAbout21-22 FY Adopted Annual Budget
CITY OF SEBASTIAN, FLORIDA
Annual Budget
Fiscal Year 2021-2022
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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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 2021–2022
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 Brian Benton
Community Development Director Building Official Leisure Services Director
Greg Gardner
Director of Golf
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2021-2022 ANNUAL BUDGET
Table of Contents
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2021-2022 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Administrative Services . . . . . . . . . . . . . . . . . . . . . . 69
Management Information Systems . . . . . . . . . . . . . 74
Police Department
Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 79
Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Investigations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Code Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . 97
Public Facilities
Consolidated Budget . . . . . . . . . . . . . . . . . . . . . . . . 101
Fleet Management . . . . . . . . . . . . . . . . . . . . . . . . . . 103
Facilities Maintenace . . . . . . . . . . . . . . . . . . . . . . . . 107
Cemetery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111
Roads & Maintenance . . . . . . . . . . . . . . . . . . . . . . . 115
Liesure Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Community Development . . . . . . . . . . . . . . . . . . . . 123
Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . 128
Special Revenue Funds
Special Revenue Funds Summary . . . . . . . . . . . . . 133
Local Option Gas Tax (LOGT) . . . . . . . . . . . . . . . . 134
Discretionary Sales Tax (DST) . . . . . . . . . . . . . . . . 136
Community Redevelopment Agency . . . . . . . . . . . 138
Parking In-Lieu-Of Fund . . . . . . . . . . . . . . . . . . . . 140
Stormwater Utility Fund . . . . . . . . . . . . . . . . . . . . . 141
Recreation Impact Fee Fund . . . . . . . . . . . . . . . . . . 146
Law Enforcement Forfeiture Fund . . . . . . . . . . . . . 147
Debt Service Funds
Stormwater Utility Revenue Debt Service Fund . 151
Capital Project Funds
Capital Projects Funds Introduction . . . . . . . . . . . 155
Capital Improvement Funds Sources And Uses . . 156
Capital Project Request And Justification . . . . . . . 158
Enterprise Funds
Golf Course Fund . . . . . . . . . . . . . . . . . . . . . . . . . . 175
Administrative Division . . . . . . . . . . . . . . . . . . . . . 177
Greens Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181
Carts Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184
Airport Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187
Administration Division . . . . . . . . . . . . . . . . . . . . . 189
Building Department . . . . . . . . . . . . . . . . . . . . . . . . 195
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Summaries . . . . . . . . . . . . . . . . . 202
Capital Improvements By Funding Source . . . . . . . . . . 204
Capital Project Request And Justification . . . . . . . . . . . 210
Impacts Of Capital Outlays On Operating Cost . . . . . . 231
SCHEDULES
Schedule One - Summary Of Millage Rates
And Tax Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . 242
Schedule Two - Long-Term Debt Service Detail . . . . . . 243
Schedule Three - Debt Service Payment Schedule . . . . 244
Schedule Four - Operating Lease Payment Schedule . . 245
Schedule Five - Selected Funds Projected Balances . . . . 246
Schedule Six - Glossary . . . . . . . . . . . . . . . . . . . . . . . . . 257
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2021-2022 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 2021/22 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 2022-2027.
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 2021-2022
BUDGET MESSAGE
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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CML-1
October 1, 2021
The Honorable Mayor Ed Dodd and City Council
City of Sebastian
1225 Main Street, City Hall
Sebastian, Florida, USA
Re: Fiscal Year 2022 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 2021/22 Budget. Total appropriations for all City Funds are $48,178,690, as compared to the
$28,785,247 that was approved before amendments last year. The increase is primarily due to the
funding of several capital projects with very large grant funding expectations in this fiscal year. These
included Federal Emergency Management Agency grants for a canal restoration project and for a project
to install a new wall in front of the Concha Dam. Grant funding is also anticipated this fiscal year from the
Florida Department of Transportation for the construction of square hangars at the Airport.
This year, we had a 6.55% overall increase in taxable values. 2.20% of the increase was due to additions
to the tax roll that generated $94,359 in revenue, with 4.35% of the increase due to reassessments on
properties that were on last year’s tax roll that generated $186,478. Some additional revenue is
anticipated from franchise fees, utility taxes and service charges but substantial increases in revenue
sharing and one-half cent sales tax revenues contributed to a $490,822 total increase in the budget for
General Fund.
The rolled-back millage of 3.0043 was recommended by Staff to be sufficient to balance the General
Fund budget. The rolled-back millage calculations are designed to yield the same proceeds from ad
valorem taxes from those properties that were on the tax rolls the previous year. That amount plus the net
increase in taxes on new construction, additions, improvements, annexations and increases in tangible
personal properties are not considered by the State to be an increase in taxes. The City Council adopted
the rolled-back rate on September 29th along with approval of the annual budgets for all funds, the Capital
Improvement Program and financial policies. The General Fund budget included the addition of an
Administrative Assistant in MIS, a Crime Analyst in the Police Department and an Events
Coordinator/Maintenance Worker position in the Leisure Services Department. Two Maintenance Worker
positions were added which will be funded from the Stormwater Revenue Fund, as well as an Inspector
position funded from the Building Department Budget.
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 rolled-back millage of 3.0043. At their final meeting, a
motion was adopted to approve the proposed budget and recommend the 3.0043 millage.
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 and presented to the Planning and Zoning Commission, which recommended that
it be adopted by the City Council.
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AD VALOREM TAXES
The table below is an example of the effect of the approved 3.0043 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 1.04%. By approval of the calculated
“rolled-back rate”, which represents a zero growth in revenue from properties taxed the prior year,
homesteaded taxpayers will pay less.
FY 2020-21 With
3.1514 Millage FY 2021-22 With
3.0043 Millage
Taxable Value $ 200,000 $ 202,080
Homestead Exemption 50,000 50,000
Net Taxable Value $ 150,000 $ 152,080
Millage 3.1514 3.0043
Taxes for Year $473 $457
Tax Decrease
($16)
The table below shows the effect of the approved 3.0043 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%. By approval of the calculated “rolled-back rate”, which represents a zero
growth in revenue from properties taxed the prior year, non-homesteaded taxpayers will pay more if their
property assessment increases by the 10.0% maximum.
FY 2020-21 With
3.1514 Millage FY 2021-22 With
3.0043 Millage
Taxable Value $200,000 $ 220,000
Millage 3.1514 3.0043
Taxes for Year $630 $661
Tax Increase
$31
The table below summarizes the city-wide change in taxable values from last year:
Amount
Percent
Change
FY2021 Final Taxable Value $1,486,161,680
Revised Assessed Values 64,656,741 4.35%
New Construction and Additions 32,716,715 2.20%
FY2022 Certified Taxable Value $1,583,535,136 6.55%
Ad Valorem tax revenue comprises 34.3% of FY 2022 General Fund budgeted revenues excluding
interfund transfers and is General Fund’s largest single source of revenue. This percentage had dropped
significantly in 2018 due to large reimbursements from FEMA for hurricane damages. Between 2017 to
2020 In 2020 the City was able to steadily lower the millage but had to increase it in 2021 to offset
reductions in State revenue sharing and sales tax collections. Those reductions were attributable to
having businesses shut down or restricted during the worst of the COVID-19 Pandemic. Those revenue
sources are recovering and in 2022 the City was able slightly reduce the millage while still maintaining
almost the same percentage from ad valorem taxes as compared to revenues excluding interfund
transfers. The following table shows total revenues and the percentage that ad valorem taxes were to the
total General Fund revenues.
CML-3
Fiscal Year Total Revenues Ad Valorem Taxes % of General Fund
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 33.9%
2018 13,301,990 3,786,661 28.5%
2019 12,949,191 3,941,543 30.4%
2020 12,391,402 3,867,257 31.2%
2021 13,193,748 4,557,000 34.5%
2022 13,724,174 4,701,435 34.3%
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 2021-22 keeps that focus and the forward momentum
established by the community, consistent with the following City 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.
CML-4
BUDGET CHALLENGES AND HIGHLIGHTS
The Fiscal Year 2021-2022 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 6.55% this year, largely due to increases in
assessed values of properties which were on last year’s tax roll. New construction and additions
were again at historical levels, with current activity appearing to be strong.
• Other Major Revenue Sources – Projections provided by the State indicate collections from
state shared revenues are expected to be much higher next year than experienced in recent
years. The City is projecting some growth but is not very confident the State numbers will be
attained. Revenues from utility companies are also being budgeted to increase very little from the
previous year, 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 3.5% in
intergovernmental and ad valorem taxable values and 3.0% 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.
• 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. The City is proceeding with a wage and benefits study to
document every position’s responsibilities and make comparisons with the wages and
benefits of others. This will hopefully provide a basis for future adjustments to be fair and
equitable based on factual data.
•• Increases in the costs of health care benefits remain a significant concern for controlling the
City’s expenditures on personnel. The City has been successful in holding these increases to
a manageable level and was able to negotiate a 6.7% increase in premiums for this year. Still
with the continued escalation of healthcare costs, there is uncertainty on how the City will be
affected in the future.
•• 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.
CML-5
CAPITAL IMPROVEMENT PROGRAM
On September 29, 2021, the City Council approved the six-year capital improvement program for Fiscal
Year 2022-27. Staff incorporated the first year of that plan into the FY 2021-22 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. They are also allocated to sidewalk improvements and to purchase some
equipment. Road improvements are being deferred while an update is being done to the Road
Assessment Study to insure attention is given to those improvements that will be the most beneficial.
In addition to paying debt service on the Stormwater Bank Note, Discretionary Sales Taxes (DST) will
continue to finance the annual purchase of police department vehicles and equipment and to provide
funding to upgrade the City’s computer infrastructure. Funding for slip lining and pipe replacements for
the stormwater system is also provided each year. Below is a synopsis of the other projects programmed
from these funds:
• FY 2022 allocations include $5,334,024 for the remaining balance of the guaranteed maximum
price contract for construction of the new public works compound.
• FY 2022 also includes $144,000 as the City’s matching funds requirement on an Florida
Department of Transportation grant to construct two square corporate business hangars.
• FY 2022-2023 includes $500,000 both years as the City’s matching funds requirement to a
Federal Emergency Management Agency grant to restore some of the major canals in the City to
their original contours.
• FY 2023 includes $65,000 for further work on measures to protect the large trees at Riverview
Park, which is a major gathering point for festivals and other events.
• FY 2024 allocates $152,246 as the City’s matching funds requirement to be awarded a Federal
Aviation Administration and a Florida Department of Transportation grant for the rehabilitation of
Runway 05/23 at the Airport.
• FY 2024 also allocates $250,000 as the City’s matching funds requirement on a Florida
Department of Transportation grant for the reconstruction of an apron along the side of Taxiway
Golf at the Airport.
• FY 2025 includes $220,000 as the City’s matching funds requirement on a Florida Department of
Transportation grant for construction of new aircraft shade hangers at the Airport.
• FY 2025 also includes $80,000 as the City’s matching funds requirement on a Florida Department
of Transportation grant to establish utilities to along the Golf apron at the Airport.
• FY 2025 allocates $250,000 as the City’s matching funds requirement on a Florida Department of
Transportation grant for the construction of Taxiway Golf at the Airport.
• FY 2025 furthermore allocates $90,000 as the City’s matching funds requirement to be awarded a
Federal Aviation Administration and a Florida Department of Transportation grant to construct a
road on the west side of the Airport.
In the Recreation Impact Fee Fund, $20,000 is allocated each year to be equally divided among the four
zones for unanticipated upgrades to facilities in each individual zone that need to be addressed
immediately. 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. Projects programmed
from these funds include:
• FY 2022 allocates $75,000 for replacing the baseball backstops at the Barber Street Sports
Complex; $30,000 is allocated to complete the updates of park signs; and $100,000 is allocated
to improve the Easy Street and Filbert Park playgrounds.
• FY 2024 allocates $120,000 to add all-inclusive portions to playgrounds in each of the four zones.
• FY 2025 allocates $50,000 to improve Bryant Court Park.
• FY 2026 allocates $100,000 for Hardee Park and Schumann Park.
• FY 2027 allocates $50,000 for improvements at the Community Center.
CML-6
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 $50,000 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. These revenues are required to be expended for the
benefit of the defined CRA area. $50,000 is allocated in FY 2022 for improvements to the deck at the
Working Waterfront and completion of the project with landscaping and historic signage. $495,000 is also
being allocated over FY 2022 and 2023 to the completion of the Harrison Street Park Plaza project. The
initial phase of this project was budgeted this past year using discretionary sales tax funding.
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. $100,000 is programmed for FY 2022 for the City’s required matching
funds for a Federal Emergency Management Agency grant to install a new wall in front of the Concha
Dam. $785,000 is allocated over the next six years for roadway swales and driveway culvert work being
done in conjunction with roadway improvements. Funding is also planned over FY 2024-26 for improving
the drainage crossing Tulip Road for $250,000 and the drainage crossing Bayfront Road for $250,000, as
well as stabilizing the slopes for the ditch at Ocean Cove for $350,000.
The Parking In-Lieu-Of Fund balances are not appropriated for any specific projects at this time. These
monies are collected for the purpose of enhancing the available parking facilities in lieu of the business
providing the minimum additional parking required for the prospective use of the property. Flexible
payment agreements are offered permitting businesses to make monthly payments.
In the Cemetery Trust Fund, $10,000 is allocated in FY 2022 to install new signage and $17,500 is
allocated in FY 2023 for replacing the fencing along the southern and northern boundaries. $110,000 is
allocated in FY 2024 for ground leveling, headstone straightening and replacing sod in the older sections
of the Cemetery. $60,000 is allocated in FY 2025 to add columbarium niches. In FY 2022 there is
$90,000 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 is expected to increase for future years.
The Golf Course in FY 2022 is allocating $5,000 for repairs to the parking lot and $20,000 to improve
Ditch #15. Some equipment is also scheduled to be replaced in the following fiscal years. The major
improvements done in the past several years continue to result in more activity. The Golf Course is
beginning to “unwind” the internally financed loans from the General Fund and Building Fund for that
work.
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. With the improving financial
outlook, it is now possible to use Airport funding toward the following capital improvements:
• $7,500 is allocated in FY 2022 for the purchase of mobile radios.
• In FY 2023 $4,800 is allocated as the City’s matching funds requirement on a Florida Department
of Transportation grant for installing security cameras at the Airport terminal; $3,500 is allocated
as the City’s matching funds requirement on Federal Aviation Authority and Florida Department of
Transportation grants to restore markings on Runway 10-28; $18,950 is allocated as the City’s
matching funds requirement on Federal Aviation Authority and Florida Department of
Transportation grants to design of Taxiway Golf and the apron area; and $9,900 is allocated as
the City’s matching funds requirement on Federal Aviation Authority and Florida Department of
Transportation grants to design the reconstruction and renovation of the Taxiway Alpha Aprons.
• In FY 2025 $45,000 is allocated as the City’s matching funds requirement on Federal Aviation
Authority and Florida Department of Transportation grants to do the work on the Taxiway Alpha
Aprons that will be designed in FY 2023.
• In FY 2026 $25,000 is allocated as the City’s matching funds requirement on a Florida
Department of Transportation grant for an aircraft wash rack.
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.
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The Fiscal Year 2022-2027 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 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Fund Expenditures (in millions)$9.75 $10.30 $11.23 $11.57 $13.41 $13.14 $12.12 $12.89 $13.23 $13.76
Population (1)21,995 22,188 22,296 22,622 23,137 24,192 24,630 25,168 25,658 26,952
Percent Change from Prior Year 0.3%0.9%0.5%1.5%2.3%4.6%1.8%2.2%1.9%5.0%
Expenditures Per Capita $443 $464 $504 $511 $580 $543 $492 $512 $516 $511
Percent Change from Prior Year -0.7%4.7%8.5%1.5%13.3%-6.3%-9.4%4.1%0.7%-1.0%
(1) Expenditures are matched to Population figures from the prior year for a better comparison.
General Fund Expenditures Per Capita
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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 through FY 2015 but 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 was 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
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 $9,198,140 $12,147,439 75.72%
2020 Actual $9,741,182 $12,887,460 75.59%
2021 Estimated $9,871,586 $13,234,545 74.59%
2022 Budget $10,530,753 $13,759,174 76.54%
Comparison of General Fund Personnel Costs to Total Expenditures
CHART II
$0
$2
$4
$6
$8
$10
$12
$14
$16
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022MillionsComparison of General Fund Personnel Costs to
Total Expenditures
General Fund General Fund Personnel Costs
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A significant factor continuously examined by the administration is full-time employees per thousand in
population. Until the increases 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
5.44 5.40 5.30 5.27
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
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. 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
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022MillionsComparison of General Fund Unrestricted Fund
Balance to General Fund Total Expenditures
Fund Balance 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.
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BUDGET BY FUNCTION
Economic Environment
Increases in sales tax revenues suggest that the economy is regaining its strength in the aftermath of the
shutdowns and restrictions that were in place during the worst times of the COVID-19 Pandemic. Another
indicator of better economic health is the substantial amount of additions to the City’s taxable property
values again this year. Permitting activity has also remained strong.
Recent infrastructure improvements within the Community Redevelopment Area (CRA) 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 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. These websites feature 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. Efforts continue to make sure the City’s
websites are frequently updated with the most current information.
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 nineteen 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 limited resources that can be allocated toward roadway improvements, the City is
conducting an update to the paving management plan that was prepared in FY 2019. This will be a
professional road condition assessment to document a systematic plan to insure that road resurfacing is
completed before conditions require a complete rebuilding. 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 may need to be funded by Discretionary Sales Taxes.
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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 City
matching funds that were usually provided from discretionary sales taxes. With additional rental revenues
and the improved financial capabilities, it is intended that the Airport will be able to self-fund more or the
required matching funds in the future.
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 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 has been paid from the Discretionary Sales Tax Fund
since that time, in order to focus stormwater fees on stormwater operations and improvements. The final
payment on the bank note will be made in FY 2022.
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, m easures 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. A professional consultant was recently charged with
preparing an extensive analysis and master planning for future solutions to stormwater drainage within
the City.
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 City parks and
recreation facilities. Recreation impact fees are allocated in the capital improvement plan to continue
making investments that will enhance their condition and ensure they can be safety enjoyed.
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.
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SUMMARY
The Proposed Fiscal Year 2021-22 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
2021-22 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 2020-21 budget document. This
was the seventeenth 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
ANNUAL BUDGET
FISCAL YEAR 2021-2022
BUDGET OVERVIEW
1
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
This Page Intentionally Left Blank
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CITY OF SEBASTIAN, FLORIDA 2021/2022 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 26,952 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 20.6% of
the employment, followed by Retail Trade with 1 7.5% and Accommodation and Food Services with 11.7%.
The historical overall unemployment rate for the area over the past ten years and the projected
unemployment rate for the next ten years are greater than that of the state of Florida. The July, 2021
unemployment rate was 5.4%, as compared to 5.1% for Florida. 28.3% of the County’s population holds a
bachelor’s degree or higher, the area median age is 53.5 years and median household income is $61,173. 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 2021/2022 ANNUAL BUDGET
Major employers in the County are shown below along with their approximate level of employment.
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 2021/2022 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
Year Population Prior Year
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%
2021 26,952 5.04%
Change from
21,000
22,000
23,000
24,000
25,000
26,000
27,000
PopulationYear
City of Sebastian Population
2013 to 2021
5
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
The Fiscal Year 2021/22 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 again challenging due to the continuation from last year of efforts to
control the COVID-19 Corona Virus Pandemic.
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 2021/22 is $48,178,690. 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 $12,706,254.
Operating Budget: The operating budget finances the contractual fees, supplies, utility billings,
training/travel expenditures. The budgeted amount for this fiscal year is $5,872,827.
Capital and Transfers Budgets: This 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 $20,202,078.
Debt Service Budget: The debt service budget includes scheduled debt service payments for city’s
long-term debts. The budgeted amount for this fiscal year is $681,135.
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 funs and total $8,106,990.
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 $536,424.
The percentages of each component of the total budget are presented in the graph below.
Personal Services,
26.37%
Operating,
12.19%
Capital,
1.09%
Debt Service,
1.52%
Grants,
0.08%
Transfers, 16.83%
Reserves, 1.07%
FY 2021/22
Total Appropriations
6
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
TOTAL
GENERAL SPECIAL DEBT CAPITAL ENTERPRISE ALL
FUND REVENUE SERVICE IMPROVEMENT FUNDS FUNDS
ESTIMATED REVENUES:
Taxes:
Ad Valorem 4,701,435$ -$ -$ -$ -$ 4,701,435$
Sales and Use Taxes - 5,047,180 - - - 5,047,180
Utility Service 3,262,083 - - - - 3,262,083
Licenses and Permits 170,350 - - - 996,500 1,166,850
Intergovernmental Revenue 3,113,075 431,641 - 11,876,000 - 15,420,716
Charges For Services 771,650 - - - 2,153,043 2,924,693
Fines and Forfeitures 50,900 1,000 - - - 51,900
Franchise Fees 1,418,581 - - - - 1,418,581
Stormwater Assessment - 1,952,000 - - - 1,952,000
Recreation Impact Fees - 150,000 - - - 150,000
Miscellaneous Revenue 236,100 122,316 600 - 62,596 421,612
TOTAL ESTIMATED REVENUES 13,724,174$ 7,704,137$ 600$ 11,876,000$ 3,212,139$ 36,517,050$
Transfers-In 35,000 - 233,403 7,802,502 36,085 8,106,990
Cash Balances Brought Forward - 3,203,934 167,831 - 182,885 3,554,650
TOTAL ESTIMATED REVENUES,
BALANCES AND TRANSFERS 13,759,174$ 10,908,071$ 401,834$ 19,678,502$ 3,431,109$ 48,178,690$
EXPENDITURES/EXPENSES:
General Government 4,490,316$ -$ -$ 612,395$ -$ 5,102,711$
Public Safety 6,686,160 - - 422,083 1,236,852 8,345,095
Physical Environment - 1,895,947 - 12,265,000 - 14,160,947
Transportation 1,327,516 49,170 - 6,154,024 438,438 7,969,148
Economic Environment - 320,827 - - - 320,827
Culture and Recreation 1,255,182 - - 225,000 1,475,231 2,955,413
Debt Service - 242,801 401,834 - 36,500 681,135
TOTAL EXPENDITURES/EXPENSES 13,759,174$ 2,508,745$ 401,834$ 19,678,502$ 3,187,021$ 39,535,276$
Transfers-Out - 8,035,905 - - 71,085 8,106,990
Reserves - 363,421 - - 173,003 536,424
TOTAL EXPENDITURES/EXPENSES,
TRANSFERS AND RESERVES 13,759,174$ 10,908,071$ 401,834$ 19,678,502$ 3,431,109$ 48,178,690$
FY 2021-22 BUDGET SUMMARY FOR ALL FUNDS
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
SUMMARY OF REVENUES
Funding available to the city in FY 2021/22 from all sources is estimated at $48,178,690. As illustrated in the
graph below, tax revenues make up approximately 27.01% of total budgeted revenues. Tax revenues include
ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up
32.01% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local
grants. Charges for services represent an additional 6.07% of revenues, and are generated mainly by the
enterprise activities of the city.
Taxes, 27.01%
Licenses and
Permits, 2.42%
Intergovernmental,
32.01%
Charges For
Services, 6.07%
Fines and
Forfeitures, 0.11%
Franchise Fees,
2.94%
Stormwater Fees,
4.05%
Recreation Impact
Fee, 0.31%
Miscellaneous,
0.88%
Transfers-In ,
16.83%
Balances Forward,
7.38%
City of Sebastian, Florida
Total Budgeted Revenue by Sources
FY 2021/22
The table presented below summarizes changes in FY 2021/22 revenues compared to the FY 2020/21
original budget. Taxes increased 9.1% due to an increase in the ad valorem taxable values and an increase is
discretionary sales tax projected receipts. Licenses and Permits had an increase of 17.5% due to the currently
higher level of permitting activity. Intergovernmental Revenue shows a 215.7% increase due to significant
grant funding which is anticipated. Charges for Services increased 5.4% due to projected collections by the
enterprise funds. Franchise Fees projections are decreasing by 3.1% although they should be higher than the
current year collections. Based on actual collections, the Stormwater Assessment budget is being decreased
by 4.5%. Miscellaneous Revenue is decreased 19.2 due primarily to the anticipation of lower investment
returns. Recreation Impact Fee projections have remained the same. Transfers-In were increased 60.2% due
to transfers from the Special Revenue Funds to Capital Project Funds. Balances Forward increased primarily
due to using reserve balances in Special Revenue Funds to pay for current year capital projects.
Total Budgeted Revenue
Budget Budget Budget Budget Increase % Increase/
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 (Decrease)Decrease
Taxes 11,010,564 11,364,822$ 11,977,526$ 13,010,698$ 1,033,172$ 9.1%
Licenses and Permits 936,400 884,700 1,011,650 1,166,850 155,200 17.5%
Intergovernmental Revenue 6,707,490 5,145,354 4,322,936 15,420,716 11,097,780 215.7%
Charges For Services 2,344,357 2,544,207 2,786,882 2,924,693 137,811 5.4%
Fines and Forfeitures 51,500 40,800 51,900 51,900 - 0.0%
Franchise Fees 1,394,340 1,401,716 1,462,101 1,418,581 (43,520) -3.1%
Stormwater Assessment 1,995,000 1,940,000 2,039,714 1,952,000 (87,714) -4.5%
Recreation Impact Fee 163,800 141,050 150,000 150,000 - 0.0%
Miscellaneous Revenue 577,070 880,249 590,216 421,612 (168,604) -19.2%
Total Operating revenues 25,180,521$ 24,342,898$ 24,392,925$ 36,517,050$ 12,124,125$ 49.8%
Transfers-In 6,071,742 6,616,088 4,123,985 8,106,990 3,983,005 60.2%
Balances Forward 481,117 2,287,774 268,337 3,554,650 3,286,313 143.6%
Total Revenues 31,733,380$ 33,246,760$ 28,785,247$ 48,178,690$ 19,393,443$ 58.3%
8
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 prop erty
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 2021/22 the City
has budgeted at 96% or $4,621,435 for current ad valorem tax collections.
Ad valorem taxes, or property taxes, provide approximately 33.6% 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 2021/22 property value shows an increase from the
previous year final levy due to additions to the tax roll and increases in taxable assessed values. A summary
of the City’s millage rates and tax collections since 1998 is located in the schedule section of this document.
$0
$1
$2
$3
$4
$5
MillionsCity of Sebastian, Florida
Ad Valorem Revenues
$0
$500
$1,000
$1,500
$2,000
MillionsCity of Sebastian, Florida
Taxable Property Values
9
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021/22, $3,262,083 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 23.7% 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 2021/22 is $905,891. 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 2021/22, $4,311,580 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 2021/2022 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 modest increase in this Optional
One-Cent Sales Tax.
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
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 i n fuel costs and general economic conditions.
For FY 2021/22 the revenue is projected to be about the same at $735,600. 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 2021/22, $1,293,334 is budgeted as franchise fees revenues.
11
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Franchise fee revenues are recorded in the General Fund. The graph below illustrates a modest increase in
total franchise fees based on the growth experienced in recent years.
$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
have steadily increased over the years. The anticipated revenue for FY 2022 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 2021/2022 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$1,200,000
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 2021/22, the revenue is estimated to be a net amount of $1,952,000. The Stormwater Utility Fee
revenues are recorded in the Special Revenue Fund. The graph below illustrates past and anticipated
collections of Stormwater Utility Fees.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
City of Sebastian, Florida
Stormwater Utility Fees
13
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021/22 to the amended expenditure budget for FY 2020/21.
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 increased 1.28% due to increases to telephone and promotional activities accounts.
City Manager increased 13.15% resulting from replacement of the assigned vehicle.
City Clerk increased 29.31% due to additional amounts needed to cover election costs.
City Attorney increased 4.40% because of plans for additional travel.
Administrative Services went up 6.12% from employee background checking and audit fees.
Management Information Services is 14.77% more because of increases in contractual service fees.
Police Administration is up 9.21% because of planned repairs and maintenance of the Police Station.
Police Operations is up 3.33% due to moving School Crossing Guards from Detective Division.
Police Detectives is up 5.16% from moving higher paid Officers from the Operations Division.
Police Dispatch is up just .95% from increases in the budget for training and education.
Code Enforcement is up by .81% with an increase in projected spending on departmental supplies.
Roads and Maintenance increased 5.56% to fund more for street lighting expenditures.
Fleet Management is up 6.45% with adding equipment and increases to wages and benefits.
Facilities Maintenance is down 15.12% because last year had more building repair and maintenance.
Cemetery decreased 42.58% from less equipment purchases and the retirement of the Sexton.
Leisure Services went up 11.82% from increasing the budget for vehicle and equipment purchases.
Community Development is up 7.16% because of an increase in consulting fees.
Non-Departmental decreased by 23.96% because last year had the rebuilding of the Yacht Club Pier.
14
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Exhibit S-1
Appropriation Comparison by Department/Division
General Fund
FY 20/21 %
Org FY 17/18 FY 18/19 FY 19/20 Amended FY 21/22 Increase Increase
Code Description Budget Budget Budget Budget Budget (Decease)(Decrease)
010001 City Council 54,893$ 55,908$ 63,080$ 59,737$ 60,500$ 763$ 1.28%
010005 City Manager 276,569 298,289 276,527 292,499 330,971 38,472 13.15%
010009 City Clerk 225,160 207,036 229,861 217,040 280,644 63,604 29.31%
010022 Audio Visual 134,138 - - - - - 0.00%
010010 City Attorney 101,554 104,914 181,738 201,426 210,280 8,854 4.40%
010020 Administrative Services 652,296 693,455 695,567 707,722 751,020 43,298 6.12%
010021 Management Information Services 220,197 476,934 537,772 516,961 593,313 76,352 14.77%
010041 Police Administration 893,551 858,496 1,095,279 876,121 956,818 80,697 9.21%
010043 Police Operations 2,778,265 3,313,817 3,427,804 3,563,272 3,681,798 118,526 3.33%
010047 Police Detective Division 803,619 846,924 1,051,451 1,121,954 1,179,848 57,894 5.16%
010049 Police Dispatch Unit 597,355 646,273 653,693 662,359 668,653 6,294 0.95%
010045 Code Enforcement Division 173,549 183,672 191,648 197,439 199,043 1,604 0.81%
010051 Engineering 418,276 - - - - - 0.00%
010052 Roads and Maintenance 615,953 965,960 991,997 1,040,937 1,098,829 57,892 5.56%
010053 Stormwater Utility 926,206 - - - - - 0.00%
010054 Fleet Management 228,632 248,212 212,349 214,824 228,687 13,863 6.45%
010056 Facilities Maintenance 314,412 421,180 575,943 648,857 550,753 (98,104) -15.12%
010059 Cemetery 178,423 219,020 179,676 231,522 132,937 (98,585) -42.58%
010057 Leisure Services 926,176 1,248,340 1,194,420 1,122,549 1,255,182 132,633 11.82%
010080 Community Development 421,109 396,147 589,724 517,184 554,223 37,039 7.16%
010099 Non-Departmental 1,016,936 1,090,744 994,048 1,348,812 1,025,675 (323,137) -23.96%
Total General Fund Expenditures 11,957,269$ 12,275,321$ 13,142,577$ 13,541,215$ 13,759,174$ 217,959$ 1.61%
Exhibit S-2 compares the General Fund expenditure by category budget for FY 20 21/22 with the projected
expenditures for FY 2020/21.
Salaries and benefits reflect an increase of 6.7% primarily because of adding three positions and
increases in payments for employee benefits.
Operating expenditures increased 8.4% primarily because of projected election costs and allocations
for repair and maintenance of equipment and facilities.
Capital outlay reflects a 6% increase which is primarily due to vehicle and equipment replacements.
Transfers to Other Funds have been totally eliminated.
Exhibit S-2
General Fund Expenditures by Category
%
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 Increase Increase
By Major Category Actual Actual Actual Projected Budget (Decease)(Decrease)
Salaries and Benefits 9,111,377$ 9,198,140$ 9,741,182$ 9,871,586$ 10,530,753$ 659,167$ 6.7%
Operating Expenditures 3,183,431 2,604,177 2,727,851 2,731,510 2,961,215 229,705$ 8.4%
Capital Outlays 209,532 321,878 413,736 251,988 267,206 15,218$ 6.0%
Transfers to Other Funds 636,029 - 4,691 379,462 - (379,462)$ -100.0%#DIV/0!
Total 13,140,369$ 12,124,195$ 12,887,460$ 13,234,546$ 13,759,174$ 524,628$ 4.0%
15
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Exhibit S-3 compares the total expenditure budget by fund for FY 2021/22 to the projected expenditures for
FY 2020/21. It shows expenditures only and does not include increases to reserves.
Exhibit S-3
Total Budget Comparison by Fund
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22
Actual Actual Actual Projected Budgeted %
Expenditures/Expenditures/Expenditures/Expenditures/Expenditures/Increase Increase
Fund Name:Expenses Expenses Expenses Expenses Expenses (Decease)(Decrease)
General Fund (1)13,140,369$ 12,147,439$ 12,887,460$ 13,234,545$ 13,759,174$ 524,629$ 4.0%
Special Revenue Funds
Local Option Gas Tax (2)392,564 735,954 852,884 1,048,345 391,971 (656,374) -62.6%
Discretionary Sales Tax (3)2,563,711 1,610,545 2,337,236 7,236,132 7,220,905 (15,227) -0.2%
Riverfront CRA (4)530,082 507,484 339,766 540,842 595,827 54,985 10.2%
Parking In-Lieu-Of - - - - - - n/a
Recreation Impact Fee (5)455,784 299,689 480,160 194,051 225,000 30,949 15.9%
Stormwater Utility (6)1,351,422 1,537,182 1,483,392 2,861,522 2,110,947 (750,575) -26.2%
Law Enforcement Forfeiture - 21,491 6,072 16,596 - (16,596) n/a
Debt Service Funds
Stormwater Utility Notes 404,078 403,659 402,137 400,529 401,834 1,305 0.3%
Capital Project Funds (7)5,360,107 7,751,243 2,784,746 7,802,502 19,678,502 11,876,000 152.2%
Enterprise Funds
Golf Course Fund (8)1,632,202 1,335,211 1,348,818 1,493,631 1,546,316 52,685 3.5%
Airport Fund 365,940 523,518 398,338 564,084 474,938 (89,146) -15.8%
Building Department (9)1,329,280 694,694 746,911 829,081 1,236,852 407,771 49.2%
Total All Funds 27,525,539$ 27,568,109$ 24,067,920$ 36,221,860$ 47,642,266$ 11,420,406$ 31.5% (1) General Fund shows an increase compared to last year’s projected expenditures because of an
allocation for wage increases that were not decided before this budget was adopted.
(2) Local Option Gas Tax spending on road improvements is on hold pending a paving program plan.
(3) Discretionary Sales Tax spending is projected to be almost the same because of funding the
remainder of the guaranteed maximum price contract for construction of the public works facility.
(4) Riverfront CRA increased to provide funding for the first phase of the Harrison Street Park Plaza.
(5) Recreation Impact Fee increased to allocate funds for additional playground improvements.
(6) Stormwater Utility decreased because of the large amounts allocated for the Stormwater Master
Plan and for major capital improvements.
(7) Capital Project Funds increased due to the anticipated FEMA grant for Canal Restoration.
(8) Golf Course Fund shows an increase because of pending wage increases and because of budgeting
necessary parking lot and other improvements.
(9) Airport Fund decreased because of the repayment of a General Fund loan last year.
(10) Building Department increased due to hiring a firm to assist with building inspections and
allocating funds for the renovation of the customer services counter.
16
CITY OF SEBASTIAN, FLORIDA 2021/2022 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
9/30/2019 9/30/2020 9/30/2021 Projected Projected Balance Change from
Fund Name Actual Actual Estimated Sources Uses 9/30/2022 Prior Year
General Fund (1)6,199,061 5,703,001 5,847,204 13,759,174 (13,759,174)5,847,204 0.0%
Special Revenue Funds
Local Option Gas Tax (2)539,111 388,403 91,410 751,073 (391,971)450,512 392.8%
Discretionary Sales Tax (3)5,705,467 6,914,435 3,908,803 4,360,080 (7,220,905)1,047,978 -73.2%
Riverfront CRA (4)374,104 478,660 432,991 472,421 (595,827)309,585 -28.5%
Parking In-Lieu-Of Fund (5)55,991 59,673 70,287 3,069 0 73,356 4.4%
Recreation Impact Fee (6) 497,181 164,044 145,293 160,000 (225,000)80,293 -44.7%
Stormwater Utility Fee Fund (7)1,136,886 1,622,922 718,980 1,956,244 (2,110,947)564,277 -21.5%
Law Enforcement Forfeiture Fund 37,056 32,782 32,877 1,250 0 34,127 3.8%
Debt Service Funds
Stormwater Utility Revenue Bonds 178,562 179,945 181,838 234,003 (401,834)14,007 -92.3%
Capital Project Funds (8)
General Capital Project 0 0 0 1,034,478 (1,034,478)0 n/a
Capital Improvements 0 0 0 225,000 (225,000)0 n/a
Transportation Improvements 0 0 0 5,426,524 (5,426,524)0 n/a
Stormwater Improvements 0 0 0 12,265,000 (12,265,000)0 n/a
Airport Improvements 0 0 0 727,500 (727,500)0 n/a
Enterprise Funds
Golf Course Revenue Fund (9)(672,196)(572,620)(567,034)1,546,316 (1,546,316)(567,034)0.0%
Airport Fund (10)24,368 183,145 207,755 629,232 (474,938)362,049 74.3%
Building Department (11) 573,806 (814,493)1,121,280 1,072,676 (1,236,852)957,104 -14.6%
Total All Funds 14,649,397 14,339,897 12,191,684 44,624,040 (47,642,266)9,173,458 -24.8%
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 3.0043 millage.
(2) Local Option Gas Tax Fund projected balances are high because spending on road improvements is on hold pending an
update to the paving program plan.
(3) Discretionary Sales Tax projected fund balance was expected to decline from spending on a new Public Works Compound.
(4) Riverfront CRA is applying some of the fund balance to develop the Harrison Street Park Plaza.
(5) Parking In-Lieu-Of Fee has no planned expenditures and there are new payment agreements that will increase the balance.
(6) Recreation Impact Fee fund balance will be decreased from capital spending on playground improvements.
(7) Stormwater Utility Fee Fund revenues and fund balance will be used for matching grants on capital improvements.
(8) Capital Project Fund projected receipts are equal to amounts projected to be spent.
(9) Golf Course Fund shows revenues will be less than expenses in FY 2022 due to addressing some needed improvements.
(10) Airport Fund’s projected revenues are expected to exceed expenses in FY 2022.
(11) Building Department Fund revenues continue to exceed operating expenses and will use balances to do renovations to the
customer service front counter.
17
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 68% 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 2 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 1 0 1 0 1 0 1 0
Administrative Services 6 0 6 0 6 0 6 0 6 0 6 0
Mgmt Information Svcs 3 3 4 2 4 2 4 2 4 2 5 2
Audio Visual 0 0 0 0 0 0 0 0 0 0 0 0
Leisure Services 8 17 12 18 13 6 13 4 13 4 14 4
Community Development 5 0 4 0 5 0 5 0 5 0 5 0
Police Administration 8 1 7 2 7 2 7 1 7 1 8 1
Police Operations 29 1 34 0 32 0 32 0 32 0 32 10
Police Investigations 7 11 7 10 9 10 9 11 9 11 9 1
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 0 0 0 0 0 0 0 0 0 0 0 0
Roads & Maintenance 8 0 10 0 10 0 10 0 10 0 10 0
Fleet Management 4 0 4 0 3 0 3 0 3 0 3 0
Facilities Maintenance 3 0 3 0 4 0 4 0 4 0 4 0
Cemetery 2 0 2 0 2 0 2 0 2 0 2 0
GENERAL FUND TOTALS 99 39 109 38 113 26 113 24 113 24 116 24
Stormwater Utility 13 1 14 1 13 1 13 1 13 1 15 1
Golf Course Administration 2 5 2 4 2 4 2 4 2 4 2 4
Golf Course Carts 0 14 0 14 0 10 0 10 0 10 0 10
Golf Course Total 2 19 2 18 2 14 2 14 2 14 2 14
Airport 3 0 2 0 1 1 1 1 1 1 1 1
Building Department 6 0 7 1 7 2 8 2 7 3 8 3
SUB-TOTALS 123.0 59.0 134.0 58.0 136.0 44.0 137.0 42.0 136.0 43.0 142.0 43.0
TOTAL POSITIONS
FULL-TIME POSITIONS 158.00 163.50157.50152.50 163.00
Budget
FY 2021/2022
185.0182.0
Amended Budget
FY 2020/2021
179.0
Budget
FY 2020/2021
179.0
FY 2019/2020
Budget Budget
180.0
158.00
Budget
FY 2018/2019
192.0
FY 2017/2018
18
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
The FY 2021/22 budget reflects a total authorization of 163.5 full-time equivalent (FTE) positions to serve
the 2022 estimated population of 26,952. This is a staffing ratio of 6.066 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 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
FY 2022 163.50 26,952 6.0663
5.65.86.06.26.46.66.8
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
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Debt Outstanding
The following table lists the city’s debt obligations and commitments as they have been forecasted to be as
of September 30, 2022. Each of the two long-term notes included 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. The Police Camera System was also obtained by
a lease purchase agreement.
Initial Principal Initial
Principal Balance at Interest Final Bond Rating/Security
Debt Description Amount 9/30/2022 Rate Maturity Insurer Pledge
Stormwater Utility Revenue
Bank Notes 2014 $5,630,000 $0 2% to 4.2%2022 AAA/MBIA Stormwater Utility Fees
Paving Improvements
Promissory Notes 2012 $2,296,000 $121,000 1.94%2023 N/A Local Option Gas Tax
Golf Cart 60 Month Lease
Purchase 2017 $313,152 $0 3.49%2022 N/A N/APolice Camera System 60
Month Lease Purchase May
2021 $392,915 $86,390 2.75%2024 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. That financing
will be paid off during FY2022. 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. The final payment will be made during FY2022. Payments on the Police
Camera System will not be completed until FY2024.
20
CITY OF SEBASTIAN FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2021-2022
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 busin esses
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.
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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 29, 2021. 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 February 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. The
Stormwater Fund is assessed for 50% of the compensation paid to the City Engineer and 30% for the
administrative assistant.
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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. Al l 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.
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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 replac ement 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. To the extent possible, the City shall set
fees and user charges for the Golf Course, Airport 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.
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City of Sebastian, Florida
Financial Policies
IV. Performance Measurement Policies
A. Establishing Performance Requirements
Annually, each department shall develop departmental performance measures that correspond with the
department programs and file them with the City Manager’s Office. Goals should be related to core services of
the department and should reflect stakeholder needs. The measures should be of a mix of different types,
including effectiveness, efficiency, demand and workload. Measures should have sufficiently aggressive
“stretch” goals to ensure continuous improvement.
Workload – Measures the quantity of activity for a department (e.g., number of calls responded to).
Demand – Measures the amount of service opportunities (e.g.. total number of calls).
Efficiency – Measures the relationship between output and service cost (e.g., average cost of the response to
a service call).
Effectiveness – Measures the impact of an activity (e.g., percent of people who feel safe).
Department Directors shall establish performance measures for each program within their department . These
must be linked to the department wide goals and objectives being supported. Systematic and cost effective
methodologies must also be developed to monitor and project the established performance measures.
Supervisors shall insure that fair, objective and aggressive performance measures are identified for each
employee or work group that directly supports program goals and objectives and that an evaluation of the
success in accomplishing departmental measures are part of the employee’s annual performance review.
B. Reporting Performance
Quarterly summaries of progress on goals and objectives and departmental performance measures will be
provided to the Administrative Services Director for publishing in the City Council’s Quarterly Budget to
Actual Report.
V. Investment Policies
A. Investment Management
The City Administrative Services Department shall perform a cash flow analysis of all funds on a regular basis.
Disbursement, collection, and deposit of all funds will be scheduled to insure optimum cash availability. When
permitted by law, the City shall pool cash from each respective fund for investment purposes . The
Administrative services Director, as the City’s Chief Financial Officer, shall select and manage all City
investments. Investments shall always be made with the priority focused on achieving safety, liquidity and
optimal return of the investments, in that order. Further detail on allowed investments is contained in a
separately published investment policy.
B. Investment Analysis
The Administrative Services Director shall review the investment policy established for investing surplus funds
to account for changes in legislation and market conditions on a regular basis. The Administrative Services
Director shall prepare quarterly investment portfolio reports containing information on the securities being held
and the returns of each investment category. The City’s Chief Financial Officer shall meet and discuss any
changes in investment strategies or differences in investment holdings with an Investment Committee consisting
of the Administrative Services Director, the City Manager and a third person selected by the City Manager.
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City of Sebastian, Florida
Financial Policies
VI. Capital Improvement Program Policies
A. Capital Improvement Plan
The City shall adopt an annual Capital Budget based on the Capital Improvement Plan and make all capital
improvements in accordance with it. Future capital improvement expenditures necessitated by changes in
population, real estate development, or in economic base will be calculated and included in the capital
improvement plan projections. The City will determine and use the most prudent financial methods for
acquisition of capital improvement projects based upon market conditions at the time of acquisition.
Capital Replacement Programs – The City shall forecast capital replacement and maintenance needs for at least
five-year periods beyond the budget year and update this projection each year. From this, a maintenance and
replacement schedule shall be developed and implemented. Funding for capital replacement may be obtained
through excess year-end surpluses as identified in the Use of Surplus Policies. Maintenance programs shall be
paid for on a pay-as-you-go basis. The City will determine and use the most prudent financial methods for
acquisition of capital equipment, based upon market conditions at the time of acquisition.
B. Definition
Capital improvements include streets, buildings, building improvements, park expansions/improvements, new
parks, airport runways, infrastructure improvements, and acquisitions of equipment. Projects in the Capital
Improvement Program generally cost more than $750 and last at least five years (with the exception of
computer software if $5,000 or greater). For accounting purposes, these lesser cost capital items are often
included, in order to easily reconcile the initial year with the capital accounts budgeted in that year’s Operating
Budget. Significant allocations to some programs that do not meet the definition of capital items may also be
reflected in the Program in order to present the complete financial plan, although they may ultimately be
accounted for as operating expenditures.
C. Alignments
The City shall coordinate the development of the Capital Improvement Program plan with the development of
the Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital Improvement
Element. Future operating expenditures and revenues associated with new capital improvements will be
projected and included in the Capital Improvement Program Forecasts.
D. Project Approvals
Capital projects submitted for approval must be justified in terms of how the project supports the achievement
of the City’s strategic priorities. The originating department of the capital improvement project will identify the
estimated costs and impacts on revenue and operating costs for each capital project proposal. Projects are
prioritized and approved based on the relevancy of the project to the City’s strategic plan and the impact on the
end stakeholder(s).
E. Maintenance
The City shall maintain all capital assets at a level adequate to protect the City’s capital investment and
minimize future maintenance and replacement costs.
F. Physical Inventory
An annual physical inventory will be conducted to ensure that all capital assets listed in the City’s financial
system are accounted for, and that sufficient internal control over capital items is exercised. Further detail on
capital purchases and dispositions is detailed in a separately published policy.
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City of Sebastian, Florida
Financial Policies
VII. Debt Management Policies
A. Market Review
The City’s Administrative Services Director, in conjunction with the Financial Consultant, shall review its
outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the
opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an
issue, a present value savings of at least three percent (3%) over the life of the respective issue should be
attained.
B. Debt Financing for Capital Assets
1. Short-term Borrowing
Short-term borrowing or lease/purchase contracts should only be considered for financing major operating
capital equipment when the Administrative Services Director, along with the City’s Financial Consultant,
determines that this is in the City’s best financial interest. Lease/purchase decisions should have the
concurrence of the appropriate department/division head and should consider the net cost after factoring in
anticipated maintenance expenditures.
2. Issuance of Long-term Debt
When the City finances capital projects or purchases by issuing long-term debt, it shall amortize the debt over a
term not to exceed the average useful life of the project(s) financed. Financing utilizing bank notes will be
preferred to avoid the higher issuance cost typically incurred with bonded debt. Except in the most unusual
instances, the City will seek competitive bids to assure it selects the financial institution with the most
advantageous terms.
If General Obligation Bonds are issued, the City’s goal will be to limit the maturity to fifteen (15) years. When
possible, the City shall use a special assessment or self-supporting financing instead of general obligation
bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed.
C. Debt Service Levels
Annual General Fund debt service expense, if any, will be limited to eight percent (8%) of the General Fund
expenditures budget.
The City will limit its total outstanding General Obligation debt, if any, to five percent (5%) of the assessed
valuation of taxable property.
The City will limit the amount of Variable Rate debt to fifteen percent (15%) of the total debt outstanding.
D. Bond Ratings and Full Disclosure
The City recognizes the importance of favorable bond ratings by the various rating agencies. Bond ratings will
be obtained when bonds are issued and will be regularly updated for the term of the issue. The Administrative
Services Director, along with the Financial Consultant, shall periodically review possible actions to maintain or
improve its bond ratings and shall maintain good communications with bond rating agencies and its bond
insurers about its financial condition. The Administrative Services Director shall coordinate all communications
to ensure a professional and factual response to any inquiries.
The City shall follow a policy of “full disclosure” in its Comprehensive Annual Financial Report and bond
prospectuses. The Administrative Services Director shall assure that all legally required filings are made in
regard to outstanding financings.
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City of Sebastian, Florida
Financial Policies
E. Decision Making and Analysis
The City’s strategic planning and budgeting decisions are based on a number of processes currently in place.
The specific tools used are:
Citizen Advisory Boards – (e.g., Citizens Budget Review Board) are teams made up of Residents and City
staff to address specific concerns and provide direction and feedback;
Master Planning – Specific functions and processes are included in written plans, such as the
Comprehensive Plan, Stormwater Master Plan, Community Redevelopment Agency Master Plan and the
Airport Master Plan;
Fiscal Impact Model – Allocation methodology that quantifies average and marginal revenues and the costs
of new development by land use type;
Revenue Forecasting Model – Statistical time series analysis and tracking model of major revenue sources;
Performance Measurement System – Quarterly performance evaluations and reports;
Capital Budgeting Tools – Present Value Payback, Net Present Value Analysis, Own/Lease Analysis, and
Return on Investment (ROI) Analysis;
Five-Year Financial Plan – Multi-year forecasting of revenues and expenditures beyond the next budget
year for all major City funds;
Ten-Year Fleet Replacement Program – Equipment maintenance and replacement schedule covering the
useful life of all vehicle classes;
Ten-Year Equipment and Maintenance Program - maintenance and replacement schedule covering the
useful life of all major equipment, other than vehicles;
Financial Trend Monitoring System – Systematic analysis of major financial indicators;
VIII. Fund Balance Policies
On an annual basis, after the year-end audit has been completed, but no later than April 1, the City’s Chief
Financial Officer shall update schedules of all fund surpluses and deficits, with projections of reserve
requirements and any plan for the use of any excess surplus for the current year in accordance with the
Financial Balance Policies and Use of Surplus Policies. This will be reviewed to ensure compliance with stated
and adopted policies, but also to analyze the total reserve and surplus picture to ensure that the policies as
adopted do not inadvertently create adverse effects. The City’s Administrative Services Director shall provide
recommendations to the City Manager for any changes to the Fund Balance Policies and Use of Surplus Policies
based on needs identified in this analysis.
A. General Fund uncommitted and unassigned fund balances will be maintained at a target amount of five
million dollars ($5,000,000) as a reserve for declared natural disasters. This approximates an amount
calculated to sustain City operations in the aftermath of unforeseen or emergency events, such as hurricanes
declared to be natural disasters. Key assumptions of this calculation are:
a. That damage to City-owned and private property will amount to a loss of no greater than 30% in overall
property values;
b. That the damage occurs after the maximum proposed millage is established for the next fiscal year,
resulting in up to a year’s delay before there is the option of increasing property tax revenues;
c. Property taxes, franchise fees, utility service taxes and other revenues will decline;
d. There would be significant public safety and public works employee overtime; large outlays for debris
removal; plus expenditures for repairing and replacing City facilities;
e. Reimbursements from insurance claims will occur within six months and FEMA claims will occur
within a year;
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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 no t 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 $4 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 accounts 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 possibl y 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.
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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 – $400,000 Based on 10% of Annual State Revenues.
d. Employee Leave Accrual Payouts – $440,000 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 – $216,000 based on 5% of budget for sales taxes.
iii. Community Redevelopment Agency – $22,000 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 $6,487,000, 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. $400,000 target reserve for shortfalls in intergovernmental revenues.
4. $440,000 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 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 fund s 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 2021/2022
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 2021-2022 BUDGET CALENDAR
DATE DAY EVENT
02/08/21 Monday Budget Review Advisory Board @6:00pm – Introductory Meeting and Review 4th
Quarter FY2020 and 1st Quarter FY2021 Budget Report
02/10/21 Wednesday City Council @6:00pm – Approve Budget Calendar and Budget Objectives – Approve
4th Quarter FY2020 and 1st Quarter FY2021 Budget Report
02/12/21 Friday Departments Receive Forms and Instructions for Capital Improvement Program
03/12/21 Friday Departments Submit Capital Improvement Program Request to Administrative Services
04/23/21 Friday Departments Receive Forms and Instructions on Operating Budget Preparation
05/14/21 Friday Departments Submit Operating Budget Request to Administrative Services
05/17/21 Monday Budget Review Advisory Board @ 6:00pm – Review 2nd Quarter Budget Report
05/26/21 Wednesday City Council @6:00pm – Approve 2nd Quarter Budget Report
05/28/21 Friday Estimate of Property Values Received from Property Appraiser
06/11/21 Friday Complete Review of Department Request and Balancing of CIP and Draft Budgets
06/23/21 Wednesday City Council and Budget Review Advisory Board Provided Recommended CIP and
Operating Budget documents
06/28/21 Monday Parks and Recreation Board @ 6:00pm – Review of Recreation Impact Fee Uses in CIP
06/30/21 Wednesday DR-420 Certified Property Values Received from Property Appraiser
07/12/21 Monday Budget Review Advisory Board @6:00pm – Presentation of Draft CIP and Operating
Budget and Discussion on Proposed Millage to be Recommended to City Council
07/19/21 Monday Budget Review Advisory Board @6:00pm – Review 3rd Quarter Budget Report.
07/23/21 Friday Planning and Zoning Board Provided the Draft CIP Summary
07/28/21 Wednesday City Council @6:00pm – Receive Budget Review Advisory Board Recommendation
and Approve Proposed Millage – Approve 3rd Quarter Budget Report
07/29/21 Thursday Send DR-420 Proposed Millage Form to Property Appraiser
08/19/21 Thursday Planning and Zoning Board @6:00pm – Approval of Capital Improvement Program
08/16/21 Monday Budget Review Advisory Board @6:00pm – Update on Major Changes to the Capital
Improvement Program and Operating Budget (if any)
08/25/21 Wednesday City Council @6:00pm – Presentation on CIP and Budget Recommendations
09/15/21 Wednesday Anticipated First Public Hearing on County Budget
09/09/21 Monday Anticipated Final Adoption of School Board Budget
09/13/21 Monday City Council @6:00pm – Special Meeting for First Public Hearing on the Millage and
Budget - Approval of Capital Improvement Program – Approval of Financial Policies
09/22/21 Wednesday Anticipated Final Public Hearing on County Budget
09/25/21 Saturday Advertise the Tentative Millage and Proposed Budget Final Public Hearing
09/29/21 Wednesday CRA/City Council Meeting @6:00pm – Special Meeting for Approval of Community
Redevelopment Agency Budget - Public Hearing on Final Millage and Final Budget
09/30/21 Thursday Send Resolution Adopting Final Millage to Property Appraiser – Submit CRA Budget to
the Board of County Commissioners
38
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 Improve ment
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 a nd 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 curre nt 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 2021/2022 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 2021-2022
BUDGET DETAIL
41
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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42
CITY OF SEBASTIAN, FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2021-2022
GENERAL FUND
43
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL FUND
The General Fund is the main operating fund for the City of Sebastian. The General Fund budget for
Fiscal Year 2021-2022 is $13,759,174. The General Fund is used to account for all financial resources,
except those required to be accounted for in another fund.
As shown in the graph below, the largest source of revenue within the General Fund is Ad Valorem
Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. The majority of the
Intergovernmental Revenues comes from state shared revenues, such as the Local Half-Cent Sales Tax
and Municipal Revenue Sharing.
Franchise Fees
10.3%
Intergovernmental
Revenue
22.6%
Licenses and
Permits
1.2%
Ad Valorem Taxes
34.2%
Utility Service
Tax
23.8%
Miscellaneous
Revenue
2.5%
Transfers-In
0.3%
Charges
For Services
5.7%
Fines and
Forfeitures
0.4
%
General Fund Revenues
Source of Funds
City services are provided mainly through the General Fund revenues. The graph presented below shows
that 49.0% of total General Fund expenditures are allocated to public safety related activities. Other city
services are included in general government, transportation and parks and recreation.
General
Government
32.7%
Public Safety
49.0%
Transportation
9.7%
Parks and
Recreation
9.1%
General Fund Expenditures
Use of Funds
44
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
TABLE G-1
GENERAL FUND REVENUE
Code: 001501
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget Difference
Taxes and franchise fees 7,911,624$ 8,167,747$ 8,124,514$ 9,148,602$ 9,092,480$ 9,382,099$ 289,619$
Licenses and permits 165,922 146,812 150,240 149,200 152,491 170,350 17,859
Inter-governmental revenue 4,388,228 3,613,868 3,013,721 2,484,751 2,933,069 3,113,075 180,006
Charges for service 391,054 548,100 663,702 744,033 728,708 771,650 42,942
Fines and forfeits 47,701 50,997 53,164 50,900 50,900 50,900 -
Interest earnings 89,567 131,534 49,544 61,500 17,500 17,500 -
Rents and royalties 126,012 139,750 123,067 143,000 135,000 135,000 -
Sales of assets 58,084 29,805 32,343 50,000 34,000 34,000 -
Contributions/donations 45,270 28,996 14,129 8,000 6,500 6,500 -
Other miscellaneous revenues 78,529 91,583 166,977 116,100 43,100 43,100 -
Total revenues 13,301,990$ 12,949,191$ 12,391,402$ 12,956,086$ 13,193,748$ 13,724,174$ 530,426$
Interfund transfers 704,638 23,928 - 185,000 185,000 35,000 (150,000)
Total revenues and interfund transfers 14,006,628 12,973,119 12,391,402 13,141,086 13,378,748 13,759,174 380,426
Appropriated from Fund Balance - (825,680) - 127,266 - - -
Total revenues and other sources 14,006,628$ 12,147,439$ 12,391,402$ 13,268,352$ 13,378,748$ 13,759,174$ 380,426$
Fiscal Year 2021-22 Adopted Budget Revenues -
Major Current Level Changes from FY 2020-21 Projected Revenues:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Other miscellaneous revenues - Anticipating no change.
Interfund transfers - This is decreasing due to a large transfer from the Airport last year.
The Fiscal Year 2021-2022 adopted budget for General Fund Revenue and Interfund Transfers is $13,759,174.This is $380,426 more than the projected actual
General Fund Revenue and Other Sources for 2020-21 of $13,378,748.
Taxes and franchise fees - This is due to increases in ad valorem taxable values and higher collections of electric utility service taxes.
Licenses and permits - Additional collections are anticipated from permiting fees.
Intergovernmental - An increase is expected from the State Revenue Sharing Program and the City's share of the One Half Cent Sales Tax collections.
Charges for service - Charges made to other Funds for services provided by departments funded by General Fund have been adjusted upward.
Fines and forfeits - Receipts are expected to be the same.
Interest earnings - Income is assumed to be at the same level.
Rents and royalties - No change in rental agreements are anticipated.
Sales of assets - No change in these revenues are expected.
Contributions/Donations - Receipts are expected to be the same.
45
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL FUND REVENUE DETAIL
Code: 001501
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY21/22
Number Description Actual Actual Actual Budget Projected Budget
TAXES
311000 Current Ad Valorem Taxes 3,703,536 3,861,686 3,791,174 4,483,724 4,477,000 4,621,435
311001 Delinquent Ad Valorem Taxes 83,126 79,857 76,083 80,000 80,000 80,000
TOTAL AD VALOREM TAXES 3,786,661 3,941,543 3,867,257 4,563,724 4,557,000 4,701,435
FRANCHISE FEES
313100 Electric Franchise Fees 1,202,094 1,226,220 1,197,996 1,327,150 1,243,590 1,293,334
313700 Solid Waste Franchise Fees 95,060 96,595 100,099 113,424 103,563 107,706
313900 Other Franchise Fees - CNG 19,638 20,929 18,754 21,527 16,866 17,541
TOTAL FRANCHISE FEES 1,316,792 1,343,744 1,316,850 1,462,101 1,364,019 1,418,581
UTILITY SERVICE TAXES
314100 Electric Utility Service Tax 1,725,188 1,769,201 1,799,535 1,912,016 1,888,832 1,964,385
314300 Water Utility Service Tax 282,002 305,344 316,943 340,440 318,508 331,248
314400 Gas Utility Service Tax 12,857 13,898 12,953 14,308 12,131 12,616
314800 Propane Utility Service Tax 39,506 41,450 39,337 42,401 46,099 47,943
314950 CST Revenue Sharing 748,619 752,567 771,638 813,612 905,891 905,891
TOTAL UTILITY SERVICE TAXES 2,808,171 2,882,460 2,940,406 3,122,777 3,171,461 3,262,083
TOTAL TAXES & FRANCHISE FEES 7,911,624 8,167,747 8,124,514 9,148,602 9,092,480 9,382,099
LICENSES AND PERMITS
321000 Business Taxes 90,944 87,023 78,129 85,000 80,000 80,000
321100 Business Tax - Penalties/Transfers 2,187 1,269 1,435 1,500 1,500 1,500
322060 Driveway Permit Fees 33,600 32,200 37,000 27,000 35,000 35,000
322075 Reinspection Fees 35 105 420 100 200 200
322080 Right-of-Way Permits 750 2,000 750 500 750 750
322100 Land Clearing Permits 0 0 13,225 13,000 11,975 10,000
322300 Fencing Permits 0 0 0 0 6,000 25,000
322700 Accessory Structure 0 300 200 0 200 200
322900 Other Permits & Fees 2,785 2,644 1,380 2,700 1,500 1,500
329100 Zoning Fees 19,591 12,176 7,981 10,000 5,166 6,000
329200 Site Plan Review Fees 5,250 4,500 4,600 3,400 6,000 6,000
329300 Plat Review Fees 6,825 1,500 1,000 2,000 1,500 1,500
329400 Plan Checking Fees 1,425 675 2,100 1,500 1,200 1,200
329500 Alarm Permits 2,530 2,420 2,020 2,500 1,500 1,500
TOTAL LICENSES AND PERMITS 165,922 146,812 150,240 149,200 152,491 170,350
INTERGOVERNMENTAL REVENUE:
FEDERAL GRANTS
331200 Fed Grant-Public Safety 4,828 5,388 2,944 0 0 0
331204 Fed - JAG Grant 0 3,442 15,284 0 0 0
334901 FEMA - Federal Reimb 1,255,042 494,833 43,937 128,887 0 0
334902 FEMA - State Reimb 184,668 37,787 4,872 14,779 0 0
TOTAL FEDERAL GRANTS 1,444,538 541,451 67,037 143,666 0 0
46
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL FUND REVENUE DETAIL - CONTINUED
Code: 001501
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY21/22
Number Description Actual Actual Actual Budget Projected Budget
STATE SHARED REVENUES
335120 Municipal Revenue Sharing 698,932 738,304 670,194 262,725 720,788 769,603
335122 8th Cent Motor Fuel Tax 215,375 219,918 196,566 76,933 211,381 225,359
335140 Mobile Home Licenses 15,151 14,670 14,935 15,125 15,000 15,000
335150 Alcohol Beverage Licenses 15,463 16,258 15,409 16,000 16,000 16,000
335180 Local Half-Cent Sales Tax 1,809,846 1,884,498 1,840,936 1,970,302 1,969,900 2,087,113
335200 Police Pension State Shared Revenue 188,923 198,770 208,645 0 0 0
TOTAL STATE SHARED REVENUES 2,943,689 3,072,418 2,946,685 2,341,085 2,933,069 3,113,075
TOTAL INTER-GOV'T REVENUE 4,388,228 3,613,868 3,013,721 2,484,751 2,933,069 3,113,075
CHARGES FOR SERVICES
341920 Cert. Copying, Record Search 2,957 2,918 3,830 4,500 4,000 4,000
341930 Election Fees 183 366 879 400 800 400
342100 PD Special Services Fees 25,965 25,117 16,485 26,000 25,000 25,000
342102 School Resource Officers 0 70,858 60,720 75,000 62,500 64,400
343805 Cemetery Fees 12,591 11,446 10,483 12,000 12,000 12,000
347550 Skate Facility Fees 1,636 1,493 51 0 0 0
347551 Pickleball Lighting Fees 0 0 0 2,000 2,000 2,000
347555 Tennis Facility Fees 18,579 21,630 15,376 22,000 25,000 25,000
347556 County Impact Fees Admin. Fees 12,689 12,483 13,863 12,000 12,000 12,000
347557 Community Center Rec Revenues 19,256 19,163 12,026 20,000 15,000 15,000
349140 RRD-Management Fees 87,740 90,372 99,076 89,725 90,000 92,655
349163 Stormwater-Management Fees 0 0 80,555 89,345 89,345 90,989
349410 Golf Course-Management Fees 93,000 88,350 97,185 106,065 106,065 106,065
349450 Airport-Management Fees 45,000 72,425 93,485 116,866 116,866 142,046
349455 Maintenance Service Fees-AP 2,931 6,794 5,477 4,000 4,000 5,500
349480 Building Dept Management Fees 43,000 45,150 49,665 54,632 54,632 60,095
349485 Maintenance Services Fees-Bldg Dept.1,528 534 546 500 500 500
349601 Cemetery-Management Fees 0 55,000 80,000 85,000 85,000 90,000
349620 Administrative Fees-Pension 24,000 24,000 24,000 24,000 24,000 24,000
TOTAL CHGS FOR SERVICE 391,054 548,100 663,702 744,033 728,708 771,650
FINES AND FORFEITS
351100 Court Fines 13,935 14,793 16,569 14,000 14,000 14,000
351115 Police Education-$2.00 Funds 1,143 1,558 1,700 1,200 1,200 1,200
351140 Parking Fines 855 470 645 500 500 500
354100 Code Enforcement Fines 31,407 34,135 34,141 35,000 35,000 35,000
359000 Other Fines/Forfeits 361 40 109 200 200 200
TOTAL FINES AND FORFEITS 47,701 50,997 53,164 50,900 50,900 50,900
MISCELLANEOUS REVENUE:
INTEREST EARNINGS
361100 Interest Income 61,013 96,267 35,102 45,000 15,000 15,000
361105 State Board Interest Earnings 27,653 33,665 13,070 15,000 2,000 2,000
361150 Other Interest 902 1,602 1,371 1,500 500 500
TOTAL INTEREST EARNINGS 89,567 131,534 49,544 61,500 17,500 17,500
47
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL FUND REVENUE DETAIL - CONTINUED
Code: 001501
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY21/22
Number Description Actual Actual Actual Budget Projected Budget
RENT AND ROYALTIES
362100 Rents and Royalties 22,234 22,043 17,199 28,000 25,000 25,000
362150 Nontaxable Rent 103,778 117,707 105,867 115,000 110,000 110,000
TOTAL RENT AND ROYALTIES 126,012 139,750 123,067 143,000 135,000 135,000
SALE OF FIXED ASSETS
364100 Sale of Fixed Assets 48,215 23,672 31,014 45,000 30,000 30,000
365000 Sale of Surplus Material/Scrap 9,869 6,134 1,330 5,000 4,000 4,000
TOTAL SALES OF FIXED ASSETS 58,084 29,805 32,343 50,000 34,000 34,000
CONTRIBUTIONS/DONATIONS
366000 Contributions & Donations 1,860 7,899 2,079 5,000 3,000 3,000
366150 75th Anniversary Revenues 1,600 300 1,450 500 1,000 1,000
366200 Contribution/Greer Trust 13,000 8,200 8,100 0 0 0
366602 Donations-PD Safety Classes 0 810 0 0 0 0
366603 Donations-COPE Unit 21,317 3,774 0 0 0 0
366604 Donations-Public Safety Employees 3,955 5,156 0 0 0 0
366605 Donations-General Empl Fund 938 357 0 0 0 0
366805 4th of July Donations 2,600 2,500 2,500 2,500 2,500 2,500
TOTAL CONTRIBUTIONS/DONATIONS 45,270 28,996 14,129 8,000 6,500 6,500
OTHER MISCELLANEOUS REVENUES
367000 Gain/Loss on Investments 0 23,669 18,949 0 0 0
369100 Motor Fuel Tax Rebate 15,406 17,246 16,446 15,500 16,500 16,500
369200 Insurance Proceeds 30,354 33,463 118,824 35,000 10,000 10,000
369400 Reimbursements 32,473 15,744 11,363 15,000 15,000 15,000
369900 Other Miscellaneous Revenues 186 1,392 1,396 50,500 1,500 1,500
369955 Vend Mach Sales-Gen Empl Fund 110 69 0 100 100 100
TOTAL OTHER MISCELLANEOUS REV.78,529 91,583 166,977 116,100 43,100 43,100
TOTAL MISCELLANEOUS REVENUE 397,461 421,667 386,061 378,600 236,100 236,100
TOTAL REVENUES 13,301,990 12,949,191 12,391,402 12,956,086 13,193,748 13,724,174
INTERFUND TRANSFERS
381163 Transfer from 163 STORMWATER 700,000 0 0 0 0 0
381360 Transfer from 363 STORMWATER 0 23,928 0 0 0 0
381410 Transfer from 410 GOLF 0 0 0 35,000 35,000 35,000
381450 Transfer from 450 AIRPORT 0 0 0 150,000 150,000 0
381601 Transfer from 601 CEMETERY 4,638 0 0 0 0 0
TOTAL INTERFUND TRANSFERS 704,638 23,928 0 185,000 185,000 35,000
TOTAL REVENUES AND TRANSFERS 14,006,628 12,973,119 12,391,402 13,141,086 13,378,748 13,759,174
OTHER FINANCING SOURCES
389991 Appropriated from Fund Balance 0 (825,680)0 127,266 0 0
TOTAL OTHER SOURCES 0 (825,680)0 127,266 0 0
TOTAL REV. AND OTHER SOURCES 14,006,628 12,147,439 12,391,402 13,268,352 13,378,748 13,759,174
48
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22 FY 20/21 Increase
Code Description Actual Actual Actual Budget Projected Budget Budget (Decrease)
010001 City Council 53,664$ 52,259$ 46,702$ 59,737$ 58,133$ 60,500$ 763$ 1.3%
010005 City Manager 425,856 336,677 269,335 292,499 285,133 330,971 38,472 13.2%
010009 City Clerk 207,260 205,292 264,887 217,040 205,106 280,644 63,604 29.3%
010010 City Attorney 100,267 105,409 167,044 201,426 197,183 210,280 8,854 4.4%
010020 Administrative Services 651,177 672,001 674,673 707,722 702,324 751,020 43,298 6.1%
010021 Management Information Services 385,022 464,729 511,750 516,961 513,244 593,313 76,352 14.8%
010041 Police Administration 1,075,874 1,052,404 1,263,875 876,121 836,781 956,818 80,697 9.2%
010043 Police Operations 3,045,451 3,412,730 3,308,391 3,563,272 3,522,094 3,681,798 118,526 3.3%
010047 Police Investigations 754,632 818,247 1,076,622 1,121,954 1,113,075 1,179,848 57,894 5.2%
010049 Police Dispatch 599,063 622,038 582,845 662,359 620,615 668,653 6,294 1.0%
010045 Code Enforcement Division 178,587 184,410 184,219 197,439 184,795 199,043 1,604 0.8%
010052 Roads and Maintenance 808,444 887,151 963,173 1,040,937 1,008,870 1,098,829 57,892 5.6%
010053 Stormwater Utility 1,120,302 0 0 0 0 0 - -
010054 Fleet Management 218,860 232,278 202,251 214,824 213,136 228,687 13,863 6.5%
010056 Facilities Maintenance 489,500 398,280 568,181 648,857 604,528 550,753 (98,104) -15.1%
010059 Cemetery 186,139 178,033 177,736 231,522 199,232 132,937 (98,585) -42.6%
010057 Leisure Services 879,540 1,145,017 1,110,021 1,122,549 1,055,218 1,255,182 132,633 11.8%
010080 Community Development 395,776 366,205 539,290 517,184 511,362 554,223 37,039 7.2%
010099 Non-Departmental 1,564,956 1,014,277 976,464 1,348,812 1,403,717 1,025,675 (323,137) -24.0%
Total General Fund Expenditures 13,140,369$ 12,147,439$ 12,887,460$ 13,541,215$ 13,234,545$ 13,759,174$ 217,959 1.6%
Total Revenues and Transfers 14,006,628 12,973,119 12,391,402 13,141,086 13,378,748 13,759,174 618,088 4.7%
Change in Fund Balance 866,259$ 825,680$ (496,058)$ (400,129)$ 144,203$ -$ 400,129$
SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION
49
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
TABLE G-4
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Department Actual Actual Actual Budget Projected Budget
CITY COUNCIL
PERSONAL SERVICES 22,728$ 22,736$ 22,728$ 22,732$ 22,733$ 22,730$
OPERATING EXPENDITURES 30,936 29,523 23,973 37,005 35,400 37,770
CAPITAL OUTLAY - - - - - -
TOTAL 53,664$ 52,259$ 46,702$ 59,737$ 58,133$ 60,500$
CITY MANAGER
PERSONAL SERVICES 386,539$ 325,131$ 258,605$ 275,407$ 273,285$ 283,755$
OPERATING EXPENDITURES 39,317 11,546 10,730 17,092 11,848 15,216
CAPITAL OUTLAY - - - - - 32,000
TOTAL 425,856$ 336,677$ 269,335$ 292,499$ 285,133$ 330,971$
CITY CLERK
PERSONAL SERVICES 159,304$ 170,673$ 171,932$ 184,750$ 181,108$ 190,405$
OPERATING EXPENDITURES 47,955 20,636 92,955 29,980 21,688 90,239
CAPITAL OUTLAY - 13,983 - 2,310 2,310 -
TOTAL 207,260$ 205,292$ 264,887$ 217,040$ 205,106$ 280,644$
CITY ATTORNEY
PERSONAL SERVICES -$ -$ 92,686$ 164,039$ 161,208$ 169,576$
OPERATING EXPENDITURES 100,267 105,409 74,359 37,387 35,975 40,704
CAPITAL OUTLAY - - - - - -
TOTAL 100,267$ 105,409$ 167,044$ 201,426$ 197,183$ 210,280$
ADMINISTRATIVE SERVICES
PERSONAL SERVICES 525,070$ 540,448$ 539,816$ 562,649$ 551,820$ 586,969$
OPERATING EXPENDITURES 126,108 131,553 134,857 145,073 150,504 164,051
CAPITAL OUTLAY - - - - - -
TOTAL 651,177$ 672,001$ 674,673$ 707,722$ 702,324$ 751,020$
MANAGEMENT INFORMATION SERVICES
PERSONAL SERVICES 246,755$ 314,098$ 345,874$ 358,104$ 346,573$ 420,295$
OPERATING EXPENDITURES 138,267 126,311 163,865 158,857 166,671 173,018
CAPITAL OUTLAY - 24,320 2,011 - - -
TOTAL 385,022$ 464,729$ 511,750$ 516,961$ 513,244$ 593,313$
COMMUNITY DEVELOPMENT
PERSONAL SERVICES 357,598$ 318,631$ 392,517$ 434,559$ 431,913$ 422,997$
OPERATING EXPENDITURES 38,178 47,574 132,124 71,314 68,138 98,226
CAPITAL OUTLAY - - 14,650 11,311 11,311 33,000
TOTAL 395,776$ 366,205$ 539,290$ 517,184$ 511,362$ 554,223$
GENERAL FUND OPERATING SUMMARY
EXPENDITURE BY DEPARTMENT/DIVISION
50
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
TABLE G-4
General Fund Expenditure by Department/Division – Continued
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Department Actual Actual Actual Budget Projected Budget
POLICE DEPARTMENT - ADMINISTRATION
PERSONAL SERVICES 919,624$ 919,091$ 1,064,435$ 740,467$ 707,438$ 801,440$
OPERATING EXPENDITURES 119,785 133,314 160,747 135,654 129,343 147,878
CAPITAL OUTLAY 36,465 - 38,694 - - 7,500
TOTAL 1,075,874$ 1,052,404$ 1,263,875$ 876,121$ 836,781$ 956,818$
POLICE DEPARTMENT - OPERATIONS
PERSONAL SERVICES 2,727,327$ 3,100,165$ 3,029,232$ 3,206,256$ 3,205,959$ 3,335,098$
OPERATING EXPENDITURES 294,835 290,787 245,672 328,641 287,760 316,400
CAPITAL OUTLAY 23,289 21,778 33,487 28,375 28,375 30,300
TOTAL 3,045,451$ 3,412,730$ 3,308,391$ 3,563,272$ 3,522,094$ 3,681,798$
POLICE DEPARTMENT - INVESTIGATIONS
PERSONAL SERVICES 648,579$ 664,952$ 878,785$ 952,417$ 943,615$ 1,018,271$
OPERATING EXPENDITURES 106,054 115,848 123,458 152,437 152,360 150,577
CAPITAL OUTLAY - 37,446 74,379 17,100 17,100 11,000
TOTAL 754,632$ 818,247$ 1,076,622$ 1,121,954$ 1,113,075$ 1,179,848$
POLICE DEPARTMENT - DISPATCH
PERSONAL SERVICES 590,500$ 611,731$ 573,959$ 648,523$ 607,779$ 652,348$
OPERATING EXPENDITURES 8,563 10,307 8,886 13,836 12,836 16,305
CAPITAL OUTLAY - - - - - -
TOTAL 599,063$ 622,038$ 582,845$ 662,359$ 620,615$ 668,653$
CODE ENFORCEMENT
PERSONAL SERVICES 159,672$ 165,801$ 169,750$ 176,731$ 169,939$ 177,436$
OPERATING EXPENDITURES 18,914 18,610 14,469 20,708 14,856 21,607
CAPITAL OUTLAY - - - - - -
TOTAL 178,587$ 184,410$ 184,219$ 197,439$ 184,795$ 199,043$
51
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
TABLE G-4
General Fund Expenditure by Department/Division – Continued
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Department Actual Actual Actual Budget Projected Budget
PUBLIC WORKS - ROADS AND MAINTENANCE
PERSONAL SERVICES 462,678$ 505,970$ 588,186$ 623,386$ 620,580$ 654,653$
OPERATING EXPENDITURES 338,222 325,439 335,797 371,218 341,957 385,270
CAPITAL OUTLAY 7,544 55,743 39,190 46,333 46,333 58,906
TOTAL 808,444$ 887,151$ 963,173$ 1,040,937$ 1,008,870$ 1,098,829$
PUBLIC FACILITIES - STORMWATER UTILITY
PERSONAL SERVICES 630,002$ -$ -$ -$ -$ -$
OPERATING EXPENDITURES 488,037 - - - - -
CAPITAL OUTLAY 2,263 - - - - -
TOTAL 1,120,302$ -$ -$ -$ -$ -$
PUBLIC FACILITIES - FLEET MANAGEMENT
PERSONAL SERVICES 194,428$ 194,159$ 180,924$ 189,384$ 192,111$ 199,254$
OPERATING EXPENDITURES 24,432 28,524 18,950 22,940 18,525 21,933
CAPITAL OUTLAY - 9,595 2,376 2,500 2,500 7,500
TOTAL 218,860$ 232,278$ 202,251$ 214,824$ 213,136$ 228,687$
PUBLIC FACILITIES - CEMETERY
PERSONAL SERVICES 149,728$ 145,725$ 151,633$ 176,307$ 153,758$ 103,272$
OPERATING EXPENDITURES 27,920 32,308 26,103 35,215 25,474 29,665
CAPITAL OUTLAY 8,491 - - 20,000 20,000 -
TOTAL 186,139$ 178,033$ 177,736$ 231,522$ 199,232$ 132,937$
PUBLIC FACILITIES - FACILITIES MAINTENANCE
PERSONAL SERVICES 133,131$ 160,659$ 279,726$ 290,597$ 291,110$ 299,117$
OPERATING EXPENDITURES 232,174 219,247 234,361 280,575 238,418 248,636
CAPITAL OUTLAY 124,195 18,374 54,094 77,685 75,000 3,000
TOTAL 489,500$ 398,280$ 568,181$ 648,857$ 604,528$ 550,753$
LEISURE SERVICES
PERSONAL SERVICES 505,975$ 759,730$ 736,297$ 802,159$ 751,932$ 904,857$
OPERATING EXPENDITURES 369,197 244,648 218,871 264,467 254,227 266,325
CAPITAL OUTLAY 4,368 140,640 154,854 55,923 49,059 84,000
TOTAL 879,540$ 1,145,017$ 1,110,021$ 1,122,549$ 1,055,218$ 1,255,182$
NON-DEPARTMENTAL
PERSONAL SERVICES 291,741$ 278,439$ 264,098$ 232,289$ 258,725$ 288,280$
OPERATING EXPENDITURES 634,268 712,594 707,675 737,061 765,530 737,395
CAPITAL OUTLAY 2,918 - - - - -
GRANTS AND AIDS - - - - - -
INTERFUND TRANSFERS OUT 636,029 23,244 4,691 379,462 379,462 -
TOTAL 1,564,956$ 1,014,277$ 976,464$ 1,348,812$ 1,403,717$ 1,025,675$
TOTALS
PERSONAL SERVICES 9,111,377$ 9,198,140$ 9,741,182$ 10,040,756$ 9,871,586$ 10,530,753$
OPERATING EXPENDITURES 3,183,431 2,604,177 2,727,851 2,859,460 2,731,510 2,961,215
CAPITAL OUTLAY 209,532 321,878 413,736 261,537 251,988 267,206
GRANTS AND AIDS - - - - - -
INTERFUND TRANSFERS OUT 636,029 23,244 4,691 379,462 379,462 -
TOTAL GENERAL FUND 13,140,369$ 12,147,439$ 12,887,460$ 13,541,215$ 13,234,545$ 13,759,174$
52
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Completed adoption of best management practices for vegetation control in canals and other
waterways maintained by the City.
Approved a design-build contract for the construction of a new Public Works Compound.
Supported safety measures and precautions to effectively continue operations during the
COVID -19 pandemic.
Continued the grant program to assist conversion of septic tank systems to County sewer.
Continued development of the Airport and increased revenues from leases.
Maintained an environment of respect and honorable treatment at City Council meetings.
Controlled spending to provide quality municipal services at a reasonable cost.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Return community activities to normal levels to the extent possible while still having to be careful
due to the COVID-19 virus.
Complete a comprehensive Master Plan for improvements to the Stormwater system.
Continue efforts to protect the Indian River Lagoon.
Maintain business-like and public-friendly City Council meetings.
Support the addition of hangars and activity at the Airport.
Maintain a quality and responsive municipal services and plan for the future.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Number of Council Meetings Conducted 18 22 21 18 24
Number of CRA Meetings Conducted 8 4 10 5 10
Number of Board of Adjustment Meetings Conducted 3 2 3 2 3
Number of Ordinances Adopted 9 8 6 12 6
Number of Resolutions Adopted 34 31 30 35 30
Number of Board Appointments 13 15 37 30 20
53
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STAFFING
20/21 21/22
40.00%40.00%
10.00%10.00%
25.00%25.00%
25.00%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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 22,728$ 22,736$ 22,728$ 22,732$ 22,733$ 22,730$ (3)$
Operating Expenditures 30,936 29,523 23,973 37,005 35,400 37,770 2,370
Capital Outlay - - - - - - -
Total 53,664$ 52,259$ 46,702$ 59,737$ 58,133$ 60,500$ 2,367$
Fiscal Year 2021-2022 Adopted Budget -
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures:Difference
(3)$
2,370$
-$ 3. Capital Outlay - No change.
The Fiscal Year 2021-2022 adopted budget for City Council is $60,500.This compares to the 2020-2021 projected
expenditures of $ 58,133, an increase of $ 2,367 or 4.07%.
1. Personal Services - Slight decrease due to change in workers compensation rate.
2. Operating Expenditures - Increase due primarily to additional training and travel.
54
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
CITY COUNCIL
Projected
PAY Amended Expenditures Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
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 41 38
Total Personal Services 22,733$ 22,730$
FULL TIME EQUIVALENTS
CITY COUNCIL
Code: 010001
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
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 36 44 37 40 41 38
TOTAL PERSONAL SERVICES 22,728 22,736 22,728 22,732 22,733 22,730
OPERATING EXPENDITURES
534000 Travel & Per Diem 24,825 23,347 18,573 27,750 26,542 27,654
534105 Cellular Telephone 1,667 1,873 1,158 1,140 1,529 1,620
534110 Internet Access 575 433 1,169 1,300 1,379 1,200
534800 Promotional Activities 171 572 554 500 500 860
535200 Departmental Supplies 517 326 1,214 865 800 736
535210 Computer Supplies 28 22 620 1,000 1,000 1,200
535410 Dues and Memberships 200 200 200 200 200 200
535420 Books and Publications 24 0 160 50 0 50
535450 Training and Education 2,930 2,750 324 4,200 3,450 4,250
TOTAL OPERATING EXPENDITURES 30,936 29,523 23,973 37,005 35,400 37,770
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY 0 0 0 0 0 0
TOTAL CITY COUNCIL 53,664 52,259 46,702 59,737 58,133 60,500
55
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 an d efficient
action on citizen complaints and requests for service; and conducting administrative research and
analysis.
FISCAL YEAR 2021 ACCOMPLISHMENTS
Facilitated Public Works Compound design and value engineering
Completed Year 3 of the Roadway Resurfacing Plan
Assisted in the City’s 1M Award of the IRC CARES Act Grant
Assisted in the City’s 74K Award of the CDBG CARES Act Grant Program
Implementation of COVID-19 prevention/safety processes in City Facilities
FISCAL YEAR 2022 GOALS AND OBJECTIVES
City Goal: Governmental Efficiency
City Operations
Complete a comprehensive Stormwater Master Plan
Complete the City’s overall Strategic Plan (COVID delayed completion)
Complete Public Works Compound
Complete Hangar D and Square Hangars at Airport
Update Roadway Infrastructure Survey
Complete Septic to Sewer in CRA
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.
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.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Per Capita Level of Service Cost $543 $493 $512 $516 $511
Per Capita Number of Full-time Employees 5.08 5.44 5.40 5.34 5.27
General Fund Unrestricted Funds vs. Expenditures 40.89%51.03%44.25%42.67%39.32%
CITY MANAGER PROGRAM BUDGET DESCRIPTION
20/21 21/22
40.00%40.00%
20.00%20.00%
20.00%20.00%
20.00%20.00%
100.00%100.00%
Intergovernmental Affairs -Represent City in intergovernmental matters.Serve as City representative
on task forces,committees and planning groups.Administer inter-local agreements.Monitor and
report State and Federal legislation affecting the City.
Purchasing and Contract Administration -Provide City Departments/Divisions assistance in
purchasing policy compliance.Assist with solicitations for professional services in accordance with
applicable policies and legal restrictions.
STAFFING NATURE OF ACTIVITY
Management and Supervision of City Programs and Projects -Plan,organize,direct,coordinate,and
report on City Projects. Improve and expand efforts for quality public services.
Preparation of City Council Agenda -Provide City Council members with recommendations on issues
requiring legislative actions and implementation of their decisions.Initiate and review all matters
requiring City Council actions.
CITY MANAGER BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 386,539$ 325,131$ 258,605$ 275,407$ 273,285$ 283,755$ 10,470$
Operating Expenditures 39,317 11,546 10,730 17,092 11,848 15,216 3,368
Capital Outlay - - - - - 32,000 32,000
Total 425,856$ 336,677$ 269,335$ 292,499$ 285,133$ 330,971$ 45,838$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
10,470$
3,368$
32,000$
The Fiscal Year 2021-2022 adopted budget for City Manager is $330,971.This compares to the 2020-2021 projected expenditures of
$ 285,133, an increase of $ 45,838 or 16.08%.
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to additional travel and training.
3. Capital Outlay - Increase due to new vehicle requested this year.
57
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
CITY MANAGER
Projected
PAY Amended Expenditures Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
City Manager 1.00 1.00 1.00 1.00 148,525$ 153,500$
City Office Manager/Public Info Officer 43,927 / 79,069 1.00 1.00 1.00 1.00 60,515 62,500
2.00 2.00 2.00 2.00
TOTAL SALARIES 209,040$ 216,000$
FICA Taxes 15,288 16,524
Deferred Compensation 18,805 19,440
Group Health Insurance Premium 29,745 31,392
Employee Assistance Program 32 32
Worker's Comp Insurance 375 367
Total Personal Services 273,285$ 283,755$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
CITY MANAGER - TO BE FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Utility Vehicle 32,000$ -$ -$ -$ -$ 32,000$
32,000$ -$ -$ -$ -$ 32,000$
58
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CITY MANAGER
Code: 010005
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 307,974 255,626 196,315 210,209 209,040 216,000
512100 FICA Taxes 22,061 19,393 14,266 16,073 15,288 16,524
512225 Deferred Compensation 27,710 22,957 17,650 18,910 18,805 19,440
512301 Group Health Insurance Premium 28,409 26,635 29,982 29,815 29,745 31,392
512309 Employee Assistance Program 0 33 32 32 32 32
512400 Worker's Comp Insurance 386 488 359 368 375 367
TOTAL PERSONAL SERVICES 386,539 325,131 258,605 275,407 273,285 283,755
OPERATING EXPENDITURES
533400 Other Contractual Services 30,791 0 0 0 0 0
534000 Travel and Per Diem 1,180 1,705 1,714 3,900 100 3,250
534105 Cellular Phone 610 635 554 540 895 900
534120 Postage 39 5 9 50 50 50
534420 Equipment Leases 1,535 1,521 1,059 612 797 802
534620 R & M - Vehicles 216 268 255 500 250 500
534630 R & M - Office Equipment 721 652 433 240 256 264
534800 Promotional Activities 2,027 1,216 1,587 2,000 3,000 3,000
535200 Departmental Supplies 562 871 499 550 550 550
535210 Computer Supplies 0 0 30 400 400 400
535260 Gas and Oil 1,082 2,171 2,288 2,100 2,100 2,100
535410 Dues and Memberships 555 1,654 1,584 4,600 1,850 1,800
535450 Training and Education 0 849 720 1,600 1,600 1,600
TOTAL OPERATING EXPENDITURES 39,317 11,546 10,730 17,092 11,848 15,216
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 0 0 0 32,000
TOTAL CAPITAL OUTLAY 0 0 0 0 0 32,000
TOTAL CITY MANAGER 425,856 336,677 269,335 292,499 285,133 330,971
59
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Designed storage rack for maps and surveys
Transitioned six work spaces for carpet replacement in office suite
Prepared agendas and minutes for 2021 Charter Review Committee
Developed Charter amendment ballot with City Manager and City Attorney’s assistance
Administered election process for three Council seats
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Direct Overall Municipal Service Delivery with specific focus on:
Create new filing system for hard copy maps and surveys
Continue to scan stored boxes in vault for citywide access
Continue to provide quality customer service to include public records requests
Promote staff training and development
Administer election process for two Council seats
Canvass 2021 Election
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Records Scanned 49 c.f.39 50 50 50
Records Destroyed 563 c.f.538 307 400 300
Council Meeting Packets/Minutes 18 22 21 20 20
Cemetery Lots/Niches Sold 58 80 60 60 60
Election - Candidates Qualified 3 3 17 6 4
Legal/Display Ads Published 17 11 16 20 8
Code Supplements Distributed 1 2 2 5 3
Board Appointments Administered 13 19 37 30 20
Instruments Recorded 2 3 2 5 4
Public Records Requests 144 157 200 200 200
Other Committee Meeting Minutes Recorded 16 11 15 18 18
CITY CLERK PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
2020/21 21/22
15.00%15.00%
25.00%20.00%
15.00%15.00%
20.00%20.00%
10.00%15.00%
5.00%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.
61
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CITY CLERK BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 159,304$ 170,673$ 171,932$ 184,750$ 181,108$ 190,405$ 9,297$
Operating Expenses 47,955 20,636 92,955 29,980 21,688 90,239 68,551
Capital Outlay - 13,983 - 2,310 2,310 - (2,310)
Total 207,260$ 205,292$ 264,887$ 217,040$ 205,106$ 280,644$ 75,538$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures:Difference
9,297$
68,551$
(2,310)$
The Fiscal Year 2021-2022 adopted budget for City Clerk is $280,644.This compares to the 2020-2021 projected expenditures of $205,106,an
increase of $ 75,538, or 36.83%.
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due to election year costs and increase in election fees.
3. Capital Outlay - Decrease due to no capital outlay requested this year.
CITY CLERK
Projected
PAY Amended Expenditures Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
City Clerk 1.00 1.00 1.00 1.00 90,775$ 96,500$
Records Specialist 30,821 / 55,478 1.00 1.00 1.00 1.00 43,015 44,500
Clerical Assistant (P/T)$ 12.05/hr - $ 21.69/hr 0.50 0.50 0.50 0.50 9,425 9,750
2.50 2.50 2.50 2.50
TOTAL SALARIES 143,215$ 150,750$
Overtime - 200
FICA Taxes 10,778 11,548
Deferred Compensation 12,032 12,708
Group Health Insurance Premium 14,795 14,911
Employee Assistance Program 32 32
Worker's Comp Insurance 256 256
Total Personal Services 181,108$ 190,405$
PERSONAL SERVICES SCHEDULE
FULL TIME EQUIVALENTS
62
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CITY CLERK
Code: 010009
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Salaries 115,416 131,615 132,379 143,190 143,215 150,750
511300 Temporary Salaries 6,858 0 0 0 0 0
511400 Overtime 0 0 0 200 0 200
512100 FICA Taxes 9,330 9,806 9,848 10,950 10,778 11,548
512225 Deferred Compensation 10,560 11,042 11,164 12,023 12,032 12,708
512301 Group Health Insurance Premium 16,912 17,893 18,264 18,103 14,795 14,911
512309 Employee Assistance Program 0 32 32 32 32 32
512400 Worker's Comp Insurance 229 286 245 252 256 256
TOTAL PERSONAL SERVICES 159,304 170,673 171,932 184,750 181,108 190,405
533400 Other Contractual Services 1,986 2,098 1,873 3,050 2,250 3,000
533490 Codification Services 2,899 2,825 3,378 3,000 1,550 4,550
534000 Travel and Per Diem 145 691 0 780 0 866
534105 Cellular Phone 0 0 262 480 461 480
534120 Postage 475 364 510 600 400 500
534420 Equipment Leases 668 661 1,260 1,440 1,512 1,513
534630 R & M - Office Equipment 1,092 962 1,630 1,860 1,427 1,620
534910 Clerk of Court Filing Fees 162 231 132 300 100 300
534920 Legal Ads 1,616 1,840 901 4,500 1,665 3,150
534990 Election Costs 37,940 9,806 81,976 12,000 10,703 72,250
535200 Departmental Supplies 284 322 307 650 650 650
535210 Computer Supplies 148 0 267 300 300 400
535410 Dues and Memberships 440 545 460 570 570 460
535450 Training and Education 100 290 0 450 100 500
TOTAL OPERATING EXPENDITURES 47,955 20,636 92,955 29,980 21,688 90,239
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 13,983 0 2,310 2,310 0
TOTAL CAPITAL OUTLAY 0 13,983 0 2,310 2,310 0
TOTAL CITY CLERK 207,260 205,292 264,887 217,040 205,106 280,644
63
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Attended City Council, Planning and Zoning, Code Enforcement/Special Magistrate,
Construction Board, and Board of Adjustment meetings.
Provided regular updates to the City Council on changes and updates on Governor Ron
DeSantis’ Executive Orders on the COVID-19 Pandemic.
Provided regular updates to the City Council on changes to federal and state laws, as well
as pending suits, settlements, and legal cases.
Provided legal support to the Charter Review Committee.
Provided legal support on a significant recall election and the law, including being a
member of the Canvassing Board.
Provided legal advice to the City during Code Enforcement/Special Magistrate hearings
and on the Special Magistrate’s Orders.
Provided legal support on significant police matters, including Forfeiture, Risk Protective
Orders, School Resource Officer Agreements, and legal publications on abandoned
vehicles.
Provided legal support on significant Airport matters, including drafting a Conservation
Agreement, and legal publication on abandoned aircraft.
Provided legal support on significant Human Resources matters, including discipline,
Last Chance Agreements, and policies.
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.
Reviewed the Manual/Tapes for City, County and Local Government; Land Use and
Labor, and Employed Law Annual Update Courses (seminar canceled due to COVID).
64
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Attend City Council, Planning and Zoning, Code Enforcement/Special Magistrate,
Construction Board, and Board of Adjustment meetings.
Attend the Florida Municipal Attorney Association; City, County and Local Government;
and Land Use or Labor and Employed Law Annual Update seminars.
Prepare for and take the City, County and Local Government Certification Course and
Examination.
Provide quality legal advice and services to the City Council, various boards, and C ity
staff.
Continue to provide regular updates to the City Council on changes to federal and state
laws, as well as pending suits, settlements, and legal cases.
Provide legal support on a City Election and the law, including being a member of the
Canvassing Board.
Continue to serve as the police legal advisor to the City of Sebastian Police Department
on Forfeiture, Risk Protective Orders, School Resource Officer Agreements, and other
legal matters.
Continue to provide legal support on land use matters, including meeting and negotiating
with staff, developers and their attorneys, and amending the Land Development Codes.
Continue to provide legal support for all department heads, including Human Resources,
Airport, Golf Course, Parks, and others.
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.
Continue to 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, resolutions, resolutions, orders and other legal
documents, as needed.
65
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Number of Resolutions 35 35 9 35 20
Number of Ordinances 5 5 6 5 8
Number of Meetings 42 42 35 60 60
Number of Orders n/a n/a n/a 60 60
CITY ATTORNEY PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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.
66
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CITY ATTORNEY BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services -$ -$ 92,686$ 164,039$ 161,208$ 169,576$ 8,368$
Operating Expenses 100,267 105,409 74,359 37,387 35,975 40,704 4,729
Capital Outlay - - - - - - -
Total 100,267$ 105,409$ 167,044$ 201,426$ 197,183$ 210,280$ 13,097$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
8,368$
4,729$
-$
The Fiscal Year 2021-2022 adopted budget for the City Attorney is $ 210,280. This compares to the 2020-2021 projected
expenditures of $ 197,183, an increase of $ 13,097, or 6.64%.
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to a full year of online West Law fees and additional travel.
3. Capital Outlay - No change.
CITY ATTORNEY
Projected
PAY Amended Expenditures Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
City Attorney 0.00 1.00 1.00 1.00 123,350$ 127,500$
0.00 1.00 1.00 1.00
TOTAL SALARIES 123,350$ 127,500$
Overtime - -
FICA Taxes 8,436 9,754
Deferred Compensation 11,102 11,475
Group Health Insurance Premium 18,124 20,653
Employee Assistance Program 16 16
Worker's Comp Insurance 180 178
Total Personal Services 161,208$ 169,576$
PERSONAL SERVICES SCHEDULE
FULL TIME EQUIVALENTS
67
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CITY ATTORNEY
Code: 010010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Salaries 0 0 70,154 123,347 123,350 127,500
512100 FICA Taxes 0 0 5,653 9,429 8,436 9,754
512225 Deferred Compensation 0 0 6,231 11,092 11,102 11,475
512301 Group Health Insurance Premium 0 0 10,639 19,975 18,124 20,653
512309 Employee Assistance Program 0 0 9 16 16 16
512400 Worker's Comp Insurance 0 0 0 180 180 178
TOTAL PERSONAL SERVICES 0 0 92,686 164,039 161,208 169,576
OPERATING EXPENDITURES
533400 Other Contractual Services 99,470 104,310 73,062 25,950 26,000 26,000
534000 Travel and Per Diem 0 0 0 500 0 3,000
534105 Cellular Phone 285 438 484 540 465 480
534110 Internet Services 415 0 0 0 0 0
534115 On-Line Services 0 0 0 6,012 5,031 6,708
534120 Postage 0 38 15 50 40 40
534130 Express Mail 0 0 24 30 30 30
534420 Equipment Leases 0 0 40 667 797 802
534630 R & M - Office Equipment 0 0 22 288 262 264
535200 Departmental Supplies 72 622 366 1,000 1,000 1,000
535230 Small Tools and Equipment 24 0 0 0 0 0
535410 Dues and Memberships 0 0 345 650 650 680
535420 Books and Publications 0 0 0 500 500 500
535450 Training and Education 0 0 0 1,200 1,200 1,200
TOTAL OPERATING EXPENDITURES 100,267 105,409 74,359 37,387 35,975 40,704
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY 0 0 0 0 0 0
TOTAL CITY ATTORNEY 100,267 105,409 167,044 201,426 197,183 210,280
68
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Twenty-second time awardee of the Government Finance Officers Association Certificate of
Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial
Report and sixteenth 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.
FISCAL YEAR 2022 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 healthy work place, reflecting the commitment to fairness and equality.
Continue to provide responsive service to all customers, citizens, vendors, and employees.
Submit 2020-2021 Comprehensive Annual Financial Report for Excellence for Financial
Reporting Award and 2021-2022 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.
Work to document procurement processes and procedures in a form that can be easily followed.
69
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Total Full and Part-time Positions 182 179 188 179 195
Terminations/Resignations/Retirements 34 18 33 20 35
HR hours to process new employee 2 2 2 2 2
Applications processed 93 148 109 150 150
New Hires 31 17 22 20 35
Background Checks conducted - non-sworn 21 20 18 25 25
Reported Workers Compensation Claims 15 9 11 10 10
Time frame to hire new employee - non-sworn 14 days 14 days 30 days*14 days 14 days
Time frame to hire new employee - sworn 1.5 months 1.5 months 2 months*1.5 months 2 months
Program Cost Per Capita $26.92 $27.28 $26.81 $27.37 $27.87
Journal Entries Processed 1,047 881 940 950 1,000
Accounts Payable Invoices Processed 3,880 3,450 3,001 3,200 3,000
Accounts Payable Checks Processed 2,210 2,043 1,983 2,100 2,025
Purchase Orders Processed 355 293 350 400 425
Payroll Checks Processed 4,360 4,479 4,372 4,600 4,525
Purchasing/Corporate Card Transactions Processed 2,297 2,599 2,747 2,700 2,850
Purchasing Card Users 39 40 41 41 41
Garage Sale Permits Issued 826 745 385 800 800
Number of Fixed Assets Records 2,588 2,604 2,695 2,700 2,700
Comprehensive Annual Financial Statement issued 03/08/19 03/18/20 02/24/21 03/01/22 03/01/23
Annual Budget Document issued 11/27/17 10/30/18 10/25/19 10/15/20 10/16/21
Excellence in Financial Reporting Award (consecutive years)20 21 22 23 24
Distinguished Budget Presentation Award (consecutive years)14 15 16 17 18
70
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ADMINISTRATIVE SERVICES PROGRAM BUDGET
STAFFING
20/21 21/22
16.00%15.00%
10.00%9.00%
8.00%9.00%
7.00%9.00%
6.00%5.00%
5.00%5.00%
8.00%9.00%
4.00%4.00%
6.00%6.00%
3.00%4.00%
5.00%4.00%
2.00%3.00%
3.00%3.00%
4.00%4.00%
2.00%1.00%
9.00%9.00%
2.00%1.00%
100.00%100.00%
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.
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.
71
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ADMINISTRATIVE SERVICES BUDGET SUMMARY
Amended Projected
FY 17/18 FY18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 525,070$ 540,448$ 539,816$ 562,649$ 551,820$ 586,969$ 35,149$
Operating Expenses 126,108 131,553 134,857 145,073 150,504 164,051 13,547
Capital Outlay - - - - - - -
Total 651,177$ 672,001$ 674,673$ 707,722$ 702,324$ 751,020$ 48,696$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
35,149$
$ 13,547
$ -
The Fiscal Year 2021-2021 adopted budget for Administrative Services is $751,020.This compares to the 2020-2021 projected
expenditures of $ 702,324, an increase of $ 48,696, or 6.93%.
2. Operating Expenses - Increase due primarily to higher costs of pre-employment background checks and exams.
3. Capital Outlay - No change.
1. Personal Services - Increases due to negotiated salary and insurance increases and having positions full all year.
PERSONAL SERVICES SCHEDULE
ADMINISTRATIVE SERVICES DEPARTMENT
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Administrative Services Director/CFO 78,967 / 142,140 1.00 1.00 1.00 1.00 138,800$ 143,500$
Human Resources Director/Asst Admin Services Director 72,868 / 131,163 1.00 1.00 1.00 1.00 94,800 97,500
Assistant Accounting Services Director 67,703 / 121,866 1.00 1.00 1.00 1.00 75,100 77,500
Procurement/Contracts Manager 55,588 / 100,058 1.00 1.00 1.00 1.00 54,950 58,750
Accountant 40,244 / 72,439 1.00 1.00 1.00 1.00 46,300 48,000
Account Clerk II 29,052 / 52,293 1.00 1.00 1.00 1.00 32,050 34,250
6.00 6.00 6.00 6.00
TOTAL SALARIES 442,000$ 459,500$
Overtime 25 200
FICA Taxes 33,400 35,167
Deferred Compensation 39,500 41,373
Group Health Insurance Premium 36,000 49,853
Employee Assistance Program 95 95
Worker's Comp Insurance 800 781
Total Personal Services 551,820$ 586,969$
FULL TIME EQUIVALENTS
72
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ADMINISTRATIVE SERVICES DEPARTMENT
Code: 010020
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 414,889 428,483 425,276 448,399 442,000 459,500
511300 Temporary Salaries 38 0 0 0 0 0
511400 Overtime 0 0 0 200 25 200
512100 FICA Taxes 31,273 32,038 31,801 34,271 33,400 35,167
512225 Deferred Compensation 36,946 37,659 38,126 40,320 39,500 41,373
512301 Group Health Insurance Premium 41,230 41,259 43,776 38,579 36,000 49,853
512309 Employee Assistance Program 0 94 95 95 95 95
512400 Worker's Comp Insurance 694 915 741 785 800 781
TOTAL PERSONAL SERVICES 525,070 540,448 539,816 562,649 551,820 586,969
OPERATING EXPENDITURES
533120 Consultants 830 0 0 0 0 0
533175 Employee Background Testing 15,570 13,561 13,612 11,955 22,600 24,120
533200 Audit Fees 36,000 37,746 37,750 38,097 38,097 43,740
533400 Other Contractual Services 27,924 32,458 28,610 32,150 32,000 34,440
534000 Travel and Per Diem 892 0 261 426 200 1,000
534105 Cellular Telephone 0 0 0 1,015 912 696
534110 Internet Access 774 0 825 0 0 0
534120 Postage 1,678 1,806 2,370 1,700 1,840 1,920
534420 Equipment Leases 1,820 1,803 3,304 3,480 3,700 3,705
534630 R & M - Office Equipment 28,776 29,757 31,874 32,620 32,600 33,330
534700 Printing and Binding 0 0 0 300 0 0
534800 Promotional Activities 0 0 50 2,050 0 500
534825 Advertising 504 5,465 5,693 6,500 5,900 7,500
534920 Legal Ads 821 1,432 1,416 1,900 1,900 2,000
535200 Departmental Supplies 4,198 3,292 3,404 5,171 5,000 3,930
535205 Bank Charges 145 125 136 165 130 130
535210 Computer Supplies 615 235 199 495 475 600
535230 Small Tools & Equipment 2,047 0 0 0 0 0
535410 Dues and Memberships 3,339 3,674 3,424 3,710 3,300 3,440
535450 Training and Education 175 200 1,929 3,339 1,850 3,000
TOTAL OPERATING EXPENDITURES 126,108 131,553 134,857 145,073 150,504 164,051
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY 0 0 0 0 0 0
TOTAL ADMINISTRATIVE SERVICES 651,177 672,001 674,673 707,722 702,324 751,020
73
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 traini ng 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 2021 ACCOMPLISHMENTS
Upgraded Exchange
Replaced Police Department VPN
Assisted in reopening of City Hall
Improved capability of sound system for council chambers
Continued ongoing protection of city from cyber threats
Improved broadcasting ability for events outside City Hall
Added new method for citizens to provide input
Implemented large-scale upgrade of police body camera systems including recording and
transmitting systems inside cars.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Continue to enhance and ensure the security of systems within the workplace
Insure accessibility of all board and council meetings to public for viewership and participation
Improve function, operation, and usability of all information systems within City Hall
Implement new systems to enhance functions and daily operations as needed
Train users on the proper usage and function of systems implemented for their convenience
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Workorders Processed 2775 2700 2513 2600 2764
Server/Network/Phone Outages Serviced 15 12 12 12 20
Web/COS-TV Workorders Processed 810 950 358 600 162
Programs Aired Live on COS-TV 122 75 83 120 93
User Training hours performed/supported 30 100 243 100 90
74
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STAFFING
20/21 21/22
5.00%5.00%
20.00%25.00%
2.00%3.00%
2.00%2.00%
5.00%5.00%
25.00%25.00%
2.00%2.00%
15.00%10.00%
20.00%20.00%
4.00%3.00%
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…
75
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 246,755$ 314,098$ 345,874$ 358,104$ 346,573$ 420,295$ 73,722$
Operating Expenses 138,267 126,311 163,865 158,857 166,671 173,018 6,347
Capital Outlay - 24,320 2,011 - - - -
Total 385,022$ 464,729$ 511,750$ 516,961$ 513,244$ 593,313$ 80,069$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures:Difference
73,722$
$ 6,347
$ -
2. Operating Expenses - Increase due primarily to additional software subscriptions related to remote work.
3. Capital Outlay - No change.
1. Personal Services - Increase due to negotiated salary and insurance increases and a new position added.
The Fiscal Year 2021-2022 adopted budget for Management Information Systems is $593,313,this compares to the 2020-2021 projected
expenditures of $ 513,244, an increase of $ 80,069, or 15.60%.
PERSONAL SERVICES SCHEDULE
MANAGEMENT INFORMATION SERVICES
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
MIS Manager 55,588 / 100,058 1.00 1.00 1.00 1.00 81,180$ 83,750$
MIS Systems Administrator 48,529 / 87,352 1.00 1.00 1.00 1.00 55,110 57,000
MIS Technical Analyst 37,528 / 67,550 1.00 1.00 1.00 1.00 62,425 64,500
MIS Technician 32,698 / 58,857 1.00 1.00 1.00 1.00 37,875 39,750
Help Desk Technician/Administrative Asst 32,698 / 58,857 0.00 0.00 0.00 1.00 - 32,750
Audio Visual Technical Analyst (P/T)$ 10.00/hr-$ 13.64/hr 0.50 0.50 0.50 0.50 15,810 19,500
Audio Visual Technician (P/T)$ 10.00/hr-$ 13.64/hr 0.50 0.50 0.50 0.50 8,750 13,500
5.00 5.00 5.00 6.00
TOTAL SALARIES 261,150$ 310,750$
Overtime 200 500
FICA Taxes 19,200 23,811
Deferred Compensation 21,250 25,043
Group Health Insurance Premium 43,925 59,584
Employee Assistance Program 63 79
Worker's Comp Insurance 485 528
Total Personal Services 346,273$ 420,295$
FULL TIME EQUIVALENTS
76
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY DISCRETIONARY SALES TAX
EXPENDITURES PER FISCAL YEAR
DESCRIPTION 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
VxRail Server/Host Update 43,195$ 43,195$ 43,195$ -$ -$ 129,585$
Email Archive System 60,000 - - - - 60,000
Citywide Computers 45,000 35,000 45,000 35,000 45,000 205,000
COStv Broadcast Equipment 10,000 10,000 10,000 10,000 10,000 50,000
Network Infrastructure 30,000 30,000 30,000 30,000 30,000 150,000
Over the Air Connections 10,000 20,000 - - - 30,000
Core and Remote Switches - - 25,000 20,000 - 45,000
CAD/RMS System Update 139,200 60,775 60,775 60,775 60,775 382,300
Total 337,395$ 198,970$ 213,970$ 155,775$ 145,775$ 1,051,885$
77
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
MANAGEMENT INFORMATION SYSTEMS
Code: 010021
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 186,051 226,891 257,337 268,305 261,150 310,750
511300 Temporary Salaries 5,178 9,770 0 0 0 0
511400 Overtime 2,355 6,037 3,805 3,000 500 500
512100 FICA Taxes 14,409 17,702 18,759 20,831 19,200 23,811
512225 Deferred Compensation 14,830 18,939 21,120 21,599 21,250 25,043
512301 Group Health Insurance Premium 23,579 34,150 44,307 43,830 43,925 59,584
512309 Employee Assistance Program 0 58 63 63 63 79
512400 Worker's Comp Insurance 354 551 483 476 485 528
TOTAL PERSONAL SERVICES 246,755 314,098 345,874 358,104 346,573 420,295
OPERATING EXPENDITURES
533120 Consultants 38,056 15,202 0 2,000 0 0
533400 Other Contractual Services 615 0 34,685 0 0 12,185
534000 Travel and Per Diem 575 825 0 700 0 750
534101 Telephone 308 0 0 0 0 0
534105 Cellular Phone 1,407 1,766 2,291 1,980 3,165 2,400
534110 Internet Access 16,043 17,643 23,129 21,820 23,483 27,979
534120 Postage 58 74 8 0 0 100
534130 Express Mail 106 63 0 100 100 150
534420 Equipment Leases 69 68 178 216 214 216
534630 R & M - Office Equipment 39,956 69,134 80,333 100,000 110,000 92,783
534640 R & M-Operating Equipment 1,049 0 0 0 0 0
535200 Departmental Supplies 1,806 1,346 1,214 501 560 0
535210 Computer Supplies 30,458 10,424 9,149 7,000 12,135 9,050
535230 Small Tools and Equipment 78 0 317 200 51 250
535410 Dues and Memberships 4,684 5,566 10,563 21,000 13,123 23,115
535420 Books and Publications 0 0 0 100 100 100
535450 Training and Education 2,999 4,200 1,999 3,240 3,740 3,940
TOTAL OPERATING EXPENDITURES 138,267 126,311 163,865 158,857 166,671 173,018
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 24,320 2,011 0 0 0
TOTAL CAPITAL OUTLAY 0 24,320 2,011 0 0 0
385,022 464,729 511,750 516,961 513,244 593,313
TOTAL MANAGEMENT
INFORMATION SYSTEMS DIVISION
78
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 5,045,701$ 5,461,741$ 5,716,160$ 5,724,394$ 5,634,730$ 5,984,593$ 349,863$
Operating Expenses 548,151 568,865 553,232 651,276 597,155 652,767 55,612
Capital Outlay 59,754 59,224 146,560 45,475 45,475 48,800 3,325
Total 5,653,606$ 6,089,830$ 6,415,952$ 6,421,145$ 6,277,360$ 6,686,160$ 408,800$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
$ 349,863
$ 55,612
$ 3,325
POLICE DEPARTMENT
CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS
3. Capital Outlay -Increase due to a new sign requested for the admin building.
The Fiscal Year 2021-2022 adopted budget for the Police Department as a whole is $6,686,160.This compares to the 2020-2021 projected
expenditures of $ 6,277,360, an increase of $ 408,800, or 6.5%.
1. Personal Services - Increase due to negotiated salary and insurance increases, longevity, and a new position.
2. Operating Expenses - Increase due primarily to new flooring in admin building and higher anticipated fuel costs.
Police
Administration
14%
Police Operations
55%
Investigations
18%
Dispatch
10%
Code
Enforcement
3%
Sebastian Police Department Cost Allocation
79
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CONSOLIDATED POLICE DEPARTMENT
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget
POLICE ADMINISTRATION
PERSONAL SERVICES 919,624$ 919,091$ 1,064,435$ 740,467$ 707,438$ 801,440$
OPERATING EXPENDITURES 119,785 133,314 160,747 135,654 129,343 147,878
CAPITAL OUTLAY 36,465 - 38,694 - - 7,500
TOTAL 1,075,874$ 1,052,404$ 1,263,875$ 876,121$ 836,781$ 956,818$
POLICE OPERATIONS
PERSONAL SERVICES 2,727,327$ 3,100,165$ 3,029,232$ 3,206,256$ 3,205,959$ 3,335,098$
OPERATING EXPENDITURES 294,835 290,787 245,672 328,641 287,760 316,400
CAPITAL OUTLAY 23,289 21,778 33,487 28,375 28,375 30,300
TOTAL 3,045,451$ 3,412,730$ 3,308,391$ 3,563,272$ 3,522,094$ 3,681,798$
POLICE INVESTIGATIONS
PERSONAL SERVICES 648,579$ 664,952$ 878,785$ 952,417$ 943,615$ 1,018,271$
OPERATING EXPENDITURES 106,054 115,848 123,458 152,437 152,360 150,577
CAPITAL OUTLAY - 37,446 74,379 17,100 17,100 11,000
TOTAL 754,632$ 818,247$ 1,076,622$ 1,121,954$ 1,113,075$ 1,179,848$
POLICE DISPATCH
PERSONAL SERVICES 590,500$ 611,731$ 573,959$ 648,523$ 607,779$ 652,348$
OPERATING EXPENDITURES 8,563 10,307 8,886 13,836 12,836 16,305
CAPITAL OUTLAY - - - - - -
TOTAL 599,063$ 622,038$ 582,845$ 662,359$ 620,615$ 668,653$
POLICE CODE ENFORCEMENT
PERSONAL SERVICES 159,672$ 165,801$ 169,750$ 176,731$ 169,939$ 177,436$
OPERATING EXPENDITURES 18,914 18,610 14,469 20,708 14,856 21,607
CAPITAL OUTLAY - - - - - -
TOTAL 178,587$ 184,410$ 184,219$ 197,439$ 184,795$ 199,043$
TOTALS
PERSONAL SERVICES 5,045,701$ 5,461,741$ 5,716,160$ 5,724,394$ 5,634,730$ 5,984,593$
OPERATING EXPENDITURES 548,151 568,865 553,232 651,276 597,155 652,767
CAPITAL OUTLAY 59,754 59,224 146,560 45,475 45,475 48,800
TOTAL 5,653,606$ 6,089,830$ 6,415,952$ 6,421,145$ 6,277,360$ 6,686,160$
80
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 emp loyees, and is
responsible for strategic planning.
FISCAL YEAR 2021 ACCOMPLISHMENTS
Provided a safe environment to live and work for residents, visitors and commuters while dealing with the
COVID pandemic.
Provided education to our community through training, social media and professional interactions.
Utilized available resources to benefit the community as a whole.
Provided professional law enforcement services to the community through the various divisions, ensuring
transparency and dedication while dealing with the COVID pandemic.
Continued staff development through leadership and mentoring programs both internal and external.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Continue to provide a safe environment to live and work for residents, visitors and commuters.
Continue to develop partnerships with our community through training, social media and professional
interactions.
Continue to research and utilize available funding resources to benefit the agency and our community as a
whole.
Continue staff development through leadership and mentoring programs both internal and external.
Continue with second year requirements of reaccreditation status with commission for Florida Accreditation
as a two time Excelsior agency.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Civic meetings attended 132 125 145 125 130
Policies reviewed 200 136 125 136 125
Unit staff meetings attended 12 12 12 12 12
Senior staff meetings attended 24 24 40 24 40
Staff inspections performed 4 4 4 4 4
Computerized statistical reviews 12 12 12 12 12
Crime Prevention Information needs 51 43 25 50 40
Youth & Bike Safety Events 36 7 0 10 5
Community Events 67 67 10 65 50
Background Investigations 25 20 16 20 20
Training Assistance 24 16 8 24 15
Internal Investigations 3 6 1 2 6
Conduct 40 hrs of training for officers 43 43 43 43 43
Conduct training for civilian employees 60 55 36 55 50
Recruiting and promotional Activities 36 36 0 36 25
Number of citations processed 788 1078 958 1000 1000
Number of warnings processed 2891 3548 1392 3500 2000
Number of reports processed 2892 2382 2169 2500 2500
Number of parking citations processed 56 30 44 45 50
Number of trespass warnings processed 124 162 205 150 200
Statistical reports completed 30 40 30 40 30
81
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE ADMINISTRATION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 919,624$ 919,091$ 1,064,435$ 740,467$ 707,438$ 801,440$ 94,002$
Operating Expenses 119,785 133,314 160,747 135,654 129,343 147,878 18,535
Capital Outlay 36,465 - 38,694 - - 7,500 7,500
Total 1,075,874$ 1,052,404$ 1,263,875$ 876,121$ 836,781$ 956,818$ 120,037$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures:Difference
94,002$
18,535$
7,500$
1. Personal Services - Increase due to negotiated salary and insurance increases and a new position.
2. Operating Expenses - Increase due to new flooring in administration building.
3. Capital Outlay - No change.
The Fiscal Year 2021-2022 adopted budget for Police Administration is $ 956,818. This compares to the 2020-2021 projected
expenditures of $ 836,781 (excluding State Pension funds), an increase of $ 120,037, or 14.3%.
82
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
POLICE ADMINISTRATION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Chief of Police 78,967 / 142,140 1.00 1.00 1.00 1.00 125,000$ 129,000$
Deputy Chief of Police 62,565 / 112,616 1.00 1.00 1.00 1.00 121,000 121,000
Captain 60,742 / 109,336 1.00 1.00 1.00 1.00 76,900 90,000
Administrative Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 48,300 49,750
Crime Analyst 40,244 / 72,439 0.00 0.00 0.00 1.00 - 40,250
Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 43,640 45,000
Records Specialist II 30,821 / 55,478 1.00 1.00 1.00 1.00 36,000 37,000
Records Specialist I 26,587 / 47,856 1.00 1.00 1.00 1.00 33,250 34,000
Logistics Specialist P/T $ 12.36/hr 0.50 0.50 0.50 0.50 13,645 13,750
COPE Specialist P/T *$ 12.36/hr 0.50 0.00 0.00 0.00 - -
8.00 7.50 7.50 8.50
TOTAL SALARIES 497,735$ 559,750$
Overtime 150 500
* Position transferred to Investigations FICA Taxes 37,150 42,983
Division in FY21.Clothing Allowance 1,620 1,620
Deferred Compensation 14,700 18,747
Chapter 185 Pension 79,344 83,980
Group Health Insurance Premium 62,925 81,700
Employee Assistance Program 110 127
Worker's Comp Insurance 13,704 12,033
Total Personal Services 707,438$ 801,440$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
New Sign at Police Station 7,500$ -$ -$ -$ -$ 7,500$
7,500$ -$ -$ -$ -$ 7,500$
POLICE ADMINISTRATION DIVISION - TO BE FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
83
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE ADMINISTRATION
Code: 010041
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 522,105 500,453 615,613 523,481 497,735 559,750
511300 Temporary Salaries 9,801 22,659 0 0 0 0
511400 Overtime 389 472 1,155 500 150 500
512100 FICA Taxes 40,282 39,516 44,116 40,152 37,150 42,983
512215 Clothing Allowance 1,980 1,620 1,440 1,620 1,620 1,620
512225 Deferred Compensation 13,258 14,329 14,186 14,668 14,700 18,747
512250 Chapter 185 Retirement 77,663 73,733 111,794 79,344 79,344 83,980
512251 Chapter 185 State Shared Revenue 188,923 198,770 208,645 0 0 0
512301 Group Health Insurance Premium 52,651 53,907 51,269 67,187 62,925 81,700
512309 Employee Assistance Program 0 111 102 111 110 127
512400 Worker's Comp Insurance 12,572 13,521 16,115 13,404 13,704 12,033
TOTAL PERSONAL SERVICES 919,624 919,091 1,064,435 740,467 707,438 801,440
OPERATING EXPENDITURES
533100 Professional Services 1,383 600 3,856 600 600 600
533400 Other Contractual Services 25 25 25 25 25 25
533500 Investigations 917 350 271 500 350 1,000
534000 Travel and Per Diem 3,180 8,060 1,610 6,000 4,000 6,000
534101 Telephone 8,921 7,286 5,795 5,820 8,650 9,480
534105 Cellular Telephone 2,416 1,885 1,649 1,800 1,700 1,920
534110 Internet Services 3,039 2,642 911 433 793 1,153
534120 Postage 1,052 1,643 1,400 1,500 800 1,500
534310 Electric 24,858 26,839 29,104 29,350 28,790 28,800
534320 Water/Sewer 2,946 2,795 2,942 3,100 3,050 3,050
534420 Equipment Leases 3,139 3,110 3,581 3,636 3,825 3,829
534500 Insurance 5,609 0 7,090 0 0 7,090
534610 R & M-Buildings 5,925 4,878 10,031 10,000 10,000 35,000
534620 R & M-Vehicles 1,479 543 1,073 750 200 750
534630 R & M - Office Equipment 33,585 46,725 48,578 45,460 45,460 19,616
534640 R & M-Operating Equipment 0 189 30 1,000 0 1,000
534650 R & M-Radio 35 0 0 100 0 100
534800 Promotional Activities 937 722 842 1,000 1,000 1,000
534820 Designated Expenditure (Greer Donation)3,886 6,989 25,268 0 0 0
535200 Departmental Supplies 5,289 5,107 6,118 7,000 7,000 8,000
535210 Computer Supplies 54 147 877 880 400 800
535230 Small Tools and Equipment 0 0 0 1,000 1,000 1,000
535260 Gas and Oil 4,648 4,646 2,979 5,000 3,500 5,000
535270 Uniforms and Shoes 789 550 844 1,000 700 1,500
535275 Safety Equipment 0 0 0 100 0 100
535410 Dues and Memberships 2,839 3,090 3,138 3,500 3,500 3,565
535420 Books and Publications 614 215 0 1,100 0 1,000
535450 Training and Education 2,220 4,278 2,732 5,000 4,000 5,000
TOTAL OPERATING EXPENDITURES 119,785 133,314 160,747 135,654 129,343 147,878
CAPITAL OUTLAY
606300 IOTB 0 0 0 0 0 7,500
606400 Vehicles and Equipment 16,965 0 19,694 0 0 0
606405 Vehicles and Equipment (Designated Funds)19,500 0 19,000 0 0 0
TOTAL CAPITAL OUTLAY 36,465 0 38,694 0 0 7,500
TOTAL POLICE ADMINISTRATION 1,075,874 1,052,404 1,263,875 876,121 836,781 956,818
84
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Provided a high level of customer service to the citizens while dealing with the COVID pandemic.
Outfitted patrol with new body and in-car cameras.
Filled the traffic officer position and focused on deterring traffic violations in areas of concern througho ut
the City.
Continued maintaining the positive police-community interactions through the COPE initiative.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Continue to maintain the positive relationships with the community through the COPE initiative.
Continue to develop the leadership, mentoring and succession planning through in-house initiative and
educational sources.
Increase traffic violation and crash prevention through traffic initiatives.
Increase water patrol, safety checks and natural resource violations along our waterways.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2019/2020 2021/2022
Traffic Stops 3,953 5,036 3,305 5,000 4,000
Officer Initiated Activity 17,687 20,591 17,342 20,000 20,000
Traffic Enforcement 1,437 2,045 2,589 2,000 2,500
Parking Enforcement 151 121 32 110 100
Alarms 650 565 592 600 600
Written Warnings Traffic Stops 2,870 3,728 2,005 3,500 3,500
Calls for Service 48,610 33,427 27,229 45,000 40,000
Adult Arrests 437 545 359 500 450
Juvenile Arrests 28 30 21 30 25
Buckle up and DUI enforcement waves 2 1 1 2 2
K-9 usage reports 42 26 29 30 30
K-9 training days 52 52 47 48 52
Boat safety inspections 8 4 0 40 100
85
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE OPERATIONS DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
40.00%40.00%
18.00%18.00%
15.00%15.00%
2.00%2.00%
4.00%4.00%
12.00%12.00%
4.00%4.00%
4.00%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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 2,727,327$ 3,100,165$ 3,029,232$ 3,206,256$ 3,205,959$ 3,335,098$ 129,139$
Operating Expenses 294,835 290,787 245,672 328,641 287,760 316,400 28,640
Capital Outlay 23,289 21,778 33,487 28,375 28,375 30,300 1,925
Total 3,045,451$ 3,412,730$ 3,308,391$ 3,563,272$ 3,522,094$ 3,681,798$ 159,704$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
$ 129,139
28,640$
1,925$ 3. Capital Outlay - Increase due to new mats for the training room.
1. Personal Services - Increase due to negotiated salary and insurance increases as well as longevity and having positions full all year.
2. Operating Expenses - Increase due primarily to expected higher fuel costs.
The Fiscal Year 2021-2022 adopted budget for Police Operations Division is $3,681,798.This compares to the 2020-2021 projected expenditures of
$ 3,522,094, an increase of $ 159,704 or 4.53%.
86
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
POLICE OPERATIONS DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Lieutenant 57,256 / 106,061 1.00 1.00 1.00 1.00 87,250 85,000
Sergeant 51,357 / 90,234 4.00 5.00 5.00 5.00 413,000 382,550
Officer 40,608 / 71,348 27.00 26.00 26.00 26.00 1,406,250 1,440,350
Crossing Guards (Temp) *$ 12.36/hr 0.00 0.00 0.00 5.00 - 46,000
32.00 32.00 32.00 37.00
TOTAL SALARIES 1,906,500$ 1,953,900$
* Positions transferred from Overtime 240,000 240,000
Investigations Division in FY22.FICA Taxes 165,500 169,155
Clothing Allowance 16,720 17,280
Chapter 185 Retirement 485,370 530,531
Group Health Insurance Premium 321,250 348,613
Employee Assistance Program 495 507
Worker's Comp Insurance 70,124 75,112
Total Personal Services 3,205,959$ 3,335,098$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
POLICE OPERATIONS DIVISION - TO BE FUNDED BY GENERAL FUND
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Tasers (5)8,500$ 8,500$ 8,500$ 8,500$ 8,500$ 42,500$
Patrol Rifles (5)5,000 5,000 - - - 10,000
Night Vision Gear (1)4,500 4,500 4,500 4,500 4,500 22,500
LIDAR Units (2)4,300 4,300 - - - 8,600
EZ Flex Sport Mats 8,000 - - - - 8,000
SRT Helmets - 1,000 - 4,000 - 5,000
30,300$ 23,300$ 13,000$ 17,000$ 13,000$ 96,600$
EXPENDITURES PER FISCAL YEAR
POLICE OPERATIONS DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Police Vehicles w/equipment (5)305,000$ 310,000$ 315,000$ 320,000$ 325,000$ 1,575,000$
Vehicle/Body Cameras 78,583 78,583 78,583 78,583 39,292 353,624
COPE Concession Trailer 20,500 - - - - 20,500
Utility Vehicle 18,000 - - - - 18,000
422,083$ 388,583$ 393,583$ 398,583$ 364,292$ 1,967,124$
EXPENDITURES PER FISCAL YEAR
87
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE OPERATIONS
Code: 010043
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 1,623,057 1,858,645 1,795,423 1,904,908 1,906,500 1,907,900
511300 Temporary Salaries 22,793 0 0 0 0 46,000
511400 Overtime 251,591 267,264 219,771 240,000 240,000 240,000
512100 FICA Taxes 142,313 158,556 151,133 165,170 165,500 169,155
512215 Clothing Allowance 15,042 17,573 17,653 17,280 16,720 17,280
512250 Chapter 185 Retirement 374,831 417,075 469,703 486,156 485,370 530,531
512301 Group Health Insurance Premium 245,633 307,803 312,622 323,244 321,250 348,613
512309 Employee Assistance Program 0 528 500 507 495 507
512400 Worker's Comp Insurance 52,067 72,722 62,427 68,991 70,124 75,112
TOTAL PERSONAL SERVICES 2,727,327 3,100,165 3,029,232 3,206,256 3,205,959 3,335,098
OPERATING EXPENDITURES
533400 Other Contractual Services 0 4,844 0 0 0 0
533500 Investigations 427 0 (293)0 0 0
534000 Travel and Per Diem 7,637 4,258 2,958 8,000 6,000 8,000
534105 Cellular Telephone 5,357 7,044 6,704 6,900 6,810 7,200
534110 Internet Access 16,346 15,422 14,266 14,717 15,200 15,636
534120 Postage 102 222 83 100 100 100
534130 Express Mail Charges 88 201 368 150 150 150
534420 Equipment Leases 1,109 1,099 837 720 760 769
534620 R & M -Vehicles 67,308 59,931 48,819 50,000 50,000 50,000
534630 R & M - Office Equipment 718 1,366 1,248 8,770 8,770 8,890
534640 R & M-Operating Equipment 7,364 8,480 7,177 7,300 6,500 6,000
534650 R & M-Radio 1,722 1,033 1,379 1,500 1,000 1,000
534800 Promotional Activities 371 557 500 500 500 500
534810 K-9 Expenditures 4,925 3,128 4,729 5,000 6,000 5,000
535200 Departmental Supplies 29,734 36,468 31,022 55,694 55,000 45,180
535210 Computer Supplies 87 128 94 121 170 250
535230 Small Tools and Equipment 7,025 9,897 25,718 17,390 13,000 6,500
535260 Gas and Oil 97,141 99,128 75,029 99,979 70,000 100,000
535270 Uniforms and Shoes 36,019 21,088 19,051 28,000 28,000 38,100
535275 Safety Equipment (47)888 604 5,000 5,000 4,900
535410 Dues and Memberships 430 860 615 1,200 1,200 3,225
535420 Books and Publications 517 1,500 314 3,600 3,600 1,000
535450 Training and Education 10,454 13,245 4,448 14,000 10,000 14,000
TOTAL OPERATING EXPENDITURES 294,835 290,787 245,672 328,641 287,760 316,400
CAPITAL OUTLAY
606400 Vehicles and Equipment 23,289 21,778 33,487 28,375 28,375 30,300
TOTAL CAPITAL OUTLAY 23,289 21,778 33,487 28,375 28,375 30,300
TOTAL POLICE OPERATIONS DIVISION 3,045,451 3,412,730 3,308,391 3,563,272 3,522,094 3,681,798
88
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Continued advanced training for investigators to ensure up-to-date tactics are being employed.
Steered the agency to intelligence gathering and analyzing techniques and programs.
Purged property and evidence in accordance with state law.
Provided professional investigative services to the victims of crimes while dealing with the COVID
pandemic.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Update old equipment and add new equipment to assist with various types of investigations.
Continue to utilize resources to assist investigators in solving and preventing crimes as a means to promote
the City of Sebastian as a safe and pleasant community.
Purge property and evidence in accordance with state law.
Provide continual training in order to maintain certifications and enhance experience levels.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Burglary Investigations 41 97 88 70 90
Assault Investigations 195 152 194 180 190
Sexual Assault Investigations 3 9 12 5 10
Vehicle Theft Investigation 10 19 40 16 20
Robbery Investigations 6 3 3 5 5
Larceny Investigations 246 537 267 400 300
Murder/Attempted Murder Investigations 0 0 0 0 0
89
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE INVESTIGATIONS DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
50.00%50.00%
14.00%14.00%
9.00%9.00%
10.00%10.00%
10.00%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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 648,579$ 664,952$ 878,785$ 952,417$ 943,615$ 1,018,271$ 74,656$
Operating Expenses 106,054 115,848 123,458 152,437 152,360 150,577 (1,783)
Capital Outlay - 37,446 74,379 17,100 17,100 11,000 (6,100)
Total 754,632$ 818,247$ 1,076,622$ 1,121,954$ 1,113,075$ 1,179,848$ 66,773$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
74,656$
(1,783)$
(6,100)$ 3. Capital Outlay - Decrease in new investigative equipment requested.
The Fiscal Year 2021-22 adopted budget for Police Investigations is $1,179,848.This compares to the 2020-2021 projected expenditures of $1,113,075,an
increase of $ 66,773 or 6.0%.
1. Personal Services - Increase due to negotiated salary and insurance increases as well as having positions full all year.
2. Operating Expenses - Decrease due primarily to lower costs for crime lab usage.
90
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
POLICE INVESTIGATIONS DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Lieutenant 57,256 / 106,061 1.00 1.00 1.00 1.00 96,925$ 103,000$
Sergeant 51,357 / 90,234 1.00 1.00 1.00 1.00 61,000 84,000
Investigators 40,608 / 71,348 6.00 6.00 6.00 6.00 353,250 382,250
Evidence Supervisor 47,028 / 84,651 0.00 1.00 1.00 1.00 48,825 50,250
Evidence Technician 33,679 / 60,622 1.00 0.00 0.00 0.00 - -
Evidence Technician P/T $ 16.19/hr 0.00 0.50 0.50 0.50 8,900 21,250
Crossing Guards (Temp) *$ 12.00/hr 5.00 5.00 5.00 0.00 44,500 -
14.00 14.50 14.50 9.50
TOTAL SALARIES 613,400$ 640,750$
Overtime 43,750 44,000
* Positions transferred to FICA Taxes 50,500 53,243
Operations Division in FY22.Clothing Allowance 11,000 11,240
Deferred Compensation 4,750 5,032
Chapter 185 Retirement 121,236 150,485
Group Health Insurance Premium 76,360 89,889
Employee Assistance Program 140 143
Worker's Comp Insurance 22,479 23,489
Total Personal Services 943,615$ 1,018,271$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
POLICE INVESTIGATIONS DIVISION - FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Fencing Enclosure 4,000$ -$ -$ -$ -$ 4,000$
Surveillance Equipment 7,000 - - - - 7,000
11,000$ -$ -$ -$ -$ 11,000$
91
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE INVESTIGATIONS DIVISION
Code: 010047
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 369,878 376,797 528,843 575,724 568,900 640,750
511300 Temporary Salaries 51,731 43,308 30,504 44,400 44,500 0
511400 Overtime 34,868 39,755 43,926 44,000 43,750 44,000
512100 FICA Taxes 34,813 35,090 45,821 51,484 50,500 53,243
512215 Clothing Allowance 7,804 7,848 9,735 10,460 11,000 11,240
512225 Deferred Compensation 3,870 4,109 4,310 4,843 4,750 5,032
512250 Chapter 185 Retirement 76,072 84,427 118,638 121,278 121,236 150,485
512301 Group Health Insurance Premium 54,879 55,655 77,393 77,958 76,360 89,889
512309 Employee Assistance Program 0 95 143 143 140 143
512400 Worker's Comp Insurance 14,665 17,869 19,472 22,127 22,479 23,489
TOTAL PERSONAL SERVICES 648,579 664,952 878,785 952,417 943,615 1,018,271
OPERATING EXPENDITURES
533100 Professional Services 70,417 72,749 80,668 84,649 84,659 77,766
533500 Investigations 491 780 534 800 800 800
534000 Travel and Per Diem 5,143 5,652 4,091 8,500 8,500 8,500
534105 Cellular Telephone 3,644 3,581 4,052 4,200 4,083 4,320
534110 Internet Access 2,922 3,173 3,933 3,900 3,960 4,140
534115 On-line Services 1,647 1,704 1,747 1,800 1,800 1,900
534120 Postage 70 143 26 250 250 250
534130 Express Mail Charges 41 0 184 300 300 300
534400 Rent/Leases 391 0 576 576 576 576
534420 Equipment Leases 501 497 416 384 374 375
534620 R & M-Vehicles 4,169 5,944 1,790 5,000 5,000 5,000
534630 R & M - Office Equipment 858 1,252 1,554 5,020 5,000 11,600
534640 R & M-Operating Equipment 0 0 0 2,000 2,000 2,000
534650 R & M-Radio 35 0 0 100 100 200
534800 Promotional Activities 171 154 216 300 300 300
534920 Legal Ads 0 317 293 750 750 750
535200 Departmental Supplies 2,774 2,506 3,549 4,000 4,000 4,000
535210 Computer Supplies 0 90 957 4,463 4,463 1,000
535230 Small Tools and Equipment 313 0 2,406 200 200 250
535260 Gas and Oil 7,952 9,530 8,651 12,000 12,000 12,000
535270 Uniforms and Shoes 561 618 128 800 800 1,500
535275 Safety Equipment 293 293 435 750 750 750
535410 Dues and Memberships 400 470 355 1,000 1,000 1,100
535420 Books and Publications 0 200 0 200 200 200
535450 Training and Education 3,262 6,197 6,896 10,495 10,495 11,000
TOTAL OPERATING EXPENDITURES 106,054 115,848 123,458 152,437 152,360 150,577
CAPITAL OUTLAY
606300 IOTB 0 0 0 0 0 4,000
606400 Vehicles and Equipment 0 37,446 74,379 17,100 17,100 7,000
TOTAL CAPITAL OUTLAY 0 37,446 74,379 17,100 17,100 11,000
754,632 818,247 1,076,622 1,121,954 1,113,075 1,179,848TOTAL POLICE INVESTIGATIONS DIVISION
92
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 li nked to statewide and
nationwide databases.
FISCAL YEAR 2021 ACCOMPLISHMENTS
Maintained a high level of customer service, while working through and dealing with the global
pandemic.
Persevered through shift shortages from turnover and employee absence as a result of the COVID
virus.
Trained and added four new dispatchers to the team.
Worked through issues with loss of fiber optic line and continued to function at normal operational
levels.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Provide advanced training for dispatchers in the areas of handling critical incidents, stress
management, and leadership.
Implement a new Computer Aided Dispatch (CAD) and Records Management System (RMS).
Fill the assistant communications supervisor position.
Improve the efficiency of handling calls for service while providing preeminent assistance to the
community and the patrol officers as a concerted effort that further promotes the City of Sebastian
as a safe and pleasant community.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
911 Calls Received 9,056 8888*8,680 9,000 9,100
Code Violation Calls Received 8,712 9,239 14,431 8,500 15,000
Total Calls Received 48,610 51,209 55,105 50,000 58,000
Calls Per Dispatcher 5,401 5,689 6,122 5,500 7,000
Administrative Calls Handled 45,644 17801*18,922 20,000 20,000
* System documenting issue caused the FY19 reported numbers to appear lower than they actually were
93
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE DISPATCH UNIT PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 590,500$ 611,731$ 573,959$ 648,523$ 607,779$ 652,348$ 44,569$
Operating Expenses 8,563 10,307 8,886 13,836 12,836 16,305 3,469
Capital Outlay - - - - - - -
Total 599,063$ 622,038$ 582,845$ 662,359$ 620,615$ 668,653$ 48,038$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
44,569$
3,469$
-$
2. Operating Expenses - Increase due primarily to additional training and travel.
3. Capital Outlay - No change.
1. Personal Services - Increase due to negotiated salary and insurance increases and having positions full all year.
The Fiscal Year 2021-2022 adopted budget for Police Dispatch is $668,653.This compares to the 2020-2021 projected expenditures of
$ 620,615, an increase of $ 48,038, or 7.7%.
94
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
POLICE DISPATCH UNIT
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Communications Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 76,350$ 76,000$
Assistant Communications Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 48,500 49,100$
Communication Technician 30,821 / 55,478 8.00 8.00 8.00 8.00 274,040 319,750
10.00 10.00 10.00 10.00
TOTAL SALARIES 398,890$ 444,850$
Overtime 65,000 40,000
FICA Taxes 35,500 37,091
Deferred Compensation 41,750 43,637
Group Health Insurance Premium 65,670 85,790
Employee Assistance Program 121 158
Worker's Comp Insurance 848 822
Total Personal Services 607,779$ 652,348$
FULL TIME EQUIVALENTS
95
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE DISPATCH UNIT
Code: 010049
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 405,965 400,202 383,668 441,364 398,890 444,850
511400 Overtime 34,955 56,733 54,558 40,000 65,000 40,000
512100 FICA Taxes 32,538 33,591 32,652 36,766 35,500 37,091
512225 Deferred Compensation 38,699 40,239 36,685 43,417 41,750 43,637
512301 Group Health Insurance Premium 77,585 79,848 65,425 85,990 65,670 85,790
512309 Employee Assistance Program 0 150 132 158 121 158
512400 Worker's Comp Insurance 758 968 839 828 848 822
TOTAL PERSONAL SERVICES 590,500 611,731 573,959 648,523 607,779 652,348
OPERATING EXPENDITURES
534000 Travel and Per Diem 704 1,411 0 2,000 1,000 2,000
534105 Cellular Telephone 461 464 501 480 450 360
534110 Internet Access 433 454 159 0 433 433
534420 Equipment Leases 1,005 995 1,556 1,716 1,803 1,811
534630 R & M-Office Equipment 1,273 1,267 1,155 1,300 1,300 1,120
534640 R & M-Operating Equipment 0 470 132 500 100 100
534650 R & M-Radios 176 242 0 200 100 200
534800 Promotional Activities 300 389 84 400 400 400
535200 Departmental Supplies 890 643 921 1,800 1,800 1,836
535210 Computer Supplies 70 363 1,664 200 200 200
535270 Uniforms 0 632 0 300 300 1,200
535275 Safety Equipment 18 0 0 100 100 100
535410 Dues and Memberships 0 331 339 840 850 345
535450 Training and Education 3,235 2,645 2,374 4,000 4,000 6,200
TOTAL OPERATING EXPENDITURES 8,563 10,307 8,886 13,836 12,836 16,305
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 599,063 622,038 582,845 662,359 620,615 668,653
96
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Continued a proactive approach to code violations, while dealing with the COVID pandemic.
Investigated code violations with follow-ups, magistrate hearings, and abatements.
Provided education to the community in an effort to gain voluntary compliance while dealing with the
COVID pandemic.
Continually monitored the false alarm program to ensure compliance.
Provided professional code enforcement services in the new COVID environment.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Provide professional code enforcement services.
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.
Continue to implement healthy, safe practices.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Water Violations 17 94 41 60 60
Code Violations 1,832 2,325 2,387 1,900 2,400
Illegal Signs 459 520 310 475 400
Nuisance Abatement 655 417 376 450 450
Re-inspections 2,829 2,846 3,300 2,800 3,000
Property Inspections 434 533 486 450 500
PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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.
97
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 159,672$ 165,801$ 169,750$ 176,731$ 169,939$ 177,436$ 7,497$
Operating Expenses 18,914 18,610 14,469 20,708 14,856 21,607 6,751
Capital Outlay - - - - - - -
Total 178,587$ 184,410$ 184,219$ 197,439$ 184,795$ 199,043$ 14,248$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
7,497$
6,751$
-$ 3. Capital Outlay - No change.
1. Personal Services - Increase due to negotiated salary and insurance increases as well as a longevity increase.
2. Operating Expenditures - Increase due primarily to anticipated vehicle repairs, additional court filings, and higher fuel costs.
The Fiscal Year 2021-2022 adopted budget for Code Enforcement is $ 199,043. This compares to the 2020-2021 projected expenditures of $
184,795, an increase of $ 14,248, or 7.7%.
PERSONAL SERVICES SCHEDULE
CODE ENFORCEMENT DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Code Enforcement Officer 32,698 / 45,156 2.00 2.00 2.00 2.00 89,350$ 94,000$
Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 36,150 37,250
3.00 3.00 3.00 3.00
TOTAL SALARIES 125,500$ 131,250$
Overtime 1,800 1,800
FICA Taxes 9,810 10,279
Clothing Allowance 1,320 1,320
Deferred Compensation 11,750 12,255
Group Health Insurance Premium 17,500 17,924
Employee Assistance Program 48 48
Worker's Comp Insurance 2,211 2,560
Total Personal Services 169,939$ 177,436$
FULL TIME EQUIVALENTS
98
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CODE ENFORCEMENT DIVISION
Code: 010045
Amended Projected
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Budget Budget
PERSONAL SERVICES
511200 Regular Salaries 112,848 117,074 118,532 125,579 125,500 131,250
511400 Overtime 444 31 1,636 1,800 1,800 1,800
512100 FICA Taxes 8,359 8,597 9,039 9,692 9,810 10,279
512215 Clothing Allowance 1,320 1,320 1,320 1,320 1,320 1,320
512225 Deferred Compensation 10,177 10,723 11,096 11,565 11,750 12,255
512301 Group Health Insurance Premium 24,846 25,873 26,461 24,545 17,500 17,924
512309 Employee Assistance Program 0 48 48 48 48 48
512400 Worker's Comp Insurance 1,680 2,135 1,617 2,182 2,211 2,560
TOTAL PERSONAL SERVICES 159,672 165,801 169,750 176,731 169,939 177,436
OPERATING EXPENDITURES
533400 Other Contractual Services 0 590 828 700 700 700
534000 Travel and Per Diem 244 437 0 500 500 500
534105 Cellular Telephone 426 465 1,031 1,320 1,075 1,080
534110 Internet Services 866 866 866 866 866 866
534120 Postage 4,938 3,984 3,105 4,300 3,156 4,000
534420 Equipment Leases 69 68 207 252 271 271
534620 R & M-Vehicles 1,804 2,040 416 1,500 330 1,500
534630 R & M - Office Equipment 20 27 8 120 10 540
534650 R & M-Radio 88 0 0 100 0 100
534910 Clerk of Court Filing Fees 1,753 1,757 1,333 1,800 824 1,800
535200 Departmental Supplies 482 931 452 700 700 2,200
535210 Computer Supplies 0 40 27 50 0 50
535230 Small Tools and Equipment 0 0 0 100 0 100
535260 Gas and Oil 6,989 6,837 5,607 6,500 5,324 6,500
535270 Uniforms and Shoes 647 0 292 500 500 600
535275 Safety Equipment 0 0 0 100 0 100
535410 Dues and Memberships 35 70 100 100 100 100
535450 Training and Education 554 498 199 1,200 500 600
TOTAL OPERATING EXPENDITURES 18,914 18,610 14,469 20,708 14,856 21,607
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY 0 0 0 0 0 0
TOTAL CODE ENFORCEMENT DIVISION 178,587 184,410 184,219 197,439 184,795 199,043
99
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 1,569,966$ 1,006,513$ 612,283$ 656,288$ 636,979$ 601,643$ (35,336)$
Operating Expenses 1,110,786 605,517 279,414 338,730$ 282,417$ 300,234 17,817
Capital Outlay 134,949 27,969 56,470 100,185$ 97,500$ 10,500 (87,000)
Total 2,815,701$ 1,639,999$ 948,168$ 1,095,203$ 1,016,896$ 912,377$ (104,519)$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from
Fiscal Year 2020-2021 Projected Expenditures:Difference
(35,336)$
17,817$
(87,000)$
2. Operating Expenses - Increase due primarily to anticipated increase in maintenance and service contracts.
3. Capital Outlay - Decrease due primarily to a vehicle being purchased in the prior year.
PUBLIC FACILITIES DEPARTMENT
CONSOLIDATED BUDGET FOR ALL DIVISIONS
The Fiscal Year 2021-22 adopted budget for the Public Facilities Department as a whole is $912,377.As compared to the
2020-2021 projected expenditures of $ 1,016,896, this is a decrease of $ 104,519, or -10.3%.
1. Personal Services - Decrease due to the retirement and payout of a long term employee in the prior year.
Facilities
Maintenance
60%
Fleet
Maintenance
25%
Cemetery
15%
Public Facilities Department Cost Allocation
101
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CONSOLIDATED PUBLIC FACILITIES DEPARTMENT
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget
ROADS & MAINTENANCE
PERSONAL SERVICES 462,678$ 505,970$ -$ -$ -$ -$
OPERATING EXPENDITURES 338,222 325,439 - - - -
CAPITAL OUTLAY - - - - - -
TOTAL 800,900$ 831,408$ -$ -$ -$ -$
STORMWATER UTILITY
PERSONAL SERVICES 630,002$ -$ -$ -$ -$ -$
OPERATING EXPENDITURES 488,037 - - - - -
CAPITAL OUTLAY 2,263 - - - - -
TOTAL 1,120,302$ -$ -$ -$ -$ -$
FLEET MANAGEMENT
PERSONAL SERVICES 194,428$ 194,159$ 180,924$ 189,384$ 192,111$ 199,254$
OPERATING EXPENDITURES 24,432 28,524 18,950 22,940 18,525 21,933
CAPITAL OUTLAY - 9,595 2,376 2,500 2,500 7,500
TOTAL 218,860$ 232,278$ 202,251$ 214,824$ 213,136$ 228,687$
FACILITIES MAINTENANCE
PERSONAL SERVICES 133,131$ 160,659$ 279,726$ 290,597$ 291,110$ 299,117$
OPERATING EXPENDITURES 232,174 219,247 234,361 280,575 238,418 248,636
CAPITAL OUTLAY 124,195 18,374 54,094 77,685 75,000 3,000
TOTAL 489,500$ 398,280$ 568,181$ 648,857$ 604,528$ 550,753$
CEMETERY
PERSONAL SERVICES 149,728$ 145,725$ 151,633$ 176,307$ 153,758$ 103,272$
OPERATING EXPENDITURES 27,920 32,308 26,103 35,215 25,474 29,665
CAPITAL OUTLAY 8,491 - - 20,000 20,000 -
TOTAL 186,139$ 178,033$ 177,736$ 231,522$ 199,232$ 132,937$
TOTALS
PERSONAL SERVICES 1,569,966$ 1,006,513$ 612,283$ 656,288$ 636,979$ 601,643$
OPERATING EXPENDITURES 1,110,786 605,517 279,414 338,730 282,417 300,234
CAPITAL OUTLAY 134,949 27,969 56,470 100,185 97,500 10,500
TOTAL 2,815,701$ 1,639,999$ 948,168$ 1,095,203$ 1,016,896$ 912,377$
102
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Maintain service schedules on all vehicles in a yearlong COVID environment that included staff shortages due
to COVID illness; supply line delays; and difficulties in obtaining outside service providers
Managed the auction sale of obsolete City property items
Continued responsible management of fuel/petroleum storage; use; and waste disposal practices
Continued accurate inventory accounting practices
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Organize and carry out transition of operations to new Public Works Facility
Close down and clean up existing Public Works Compound
Continue safe work environment with a zero injury goal
Continue good inventory practices and accountability
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Number of Vehicles Maintained 117 121 118 123 120
Number of Heavy Equipment Maintained 26 24 24 26 25
Number of Light Equipment Maintained 200 202 207 200 210
Preventive Maintenance Services 200 187 171 200 185
Road Service Calls 65 71 24 75 50
Completed Service Requests 1508 1056 1170 1300 1225
103
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FLEET MANAGEMENT DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 194,428$ 194,159$ 180,924$ 189,384$ 192,111$ 199,254$ 7,143$
Operating Expenses 24,432 28,524 18,950 22,940 18,525 21,933 3,408
Capital Outlay - 9,595 2,376 2,500 2,500 7,500 5,000
Total 218,860$ 232,278$ 202,251$ 214,824$ 213,136$ 228,687$ 15,551$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures Difference
7,143$
3,408$
5,000$
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to anticipated higher equipment maintenance costs and new tools needed.
3. Capital Outlay - Increase due to air conditioning service machine requested.
The Fiscal Year 2021-2022 adopted budget for Fleet Management is $228,687.This compares to the 2020-2021 projected expenditures of
$ 213,136, an increase of $ 15,551, or 7.30%.
104
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
FLEET MANAGEMENT DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Fleet Superintendant 50,871 / 91,568 1.00 1.00 1.00 1.00 63,500$ 65,500$
Garage Supervisor 40,244 / 72,439 1.00 1.00 1.00 1.00 41,425 42,750
Mechanic 27,384 / 49,291 1.00 1.00 1.00 1.00 33,520 35,000
3.00 3.00 3.00 3.00
TOTAL SALARIES 138,445$ 143,250$
Overtime 650 1,000
FICA Taxes 10,475 11,063
Clothing Allowance 360 360
Deferred Compensation 12,500 13,015
Group Health Insurance Premium 25,458 26,485
Employee Assistance Program 48 48
Worker's Comp Insurance 4,175 4,033
Total Personal Services 192,111$ 199,254$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
FLEET MANAGEMENT DIVISION - TO BE FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Air Conditioning Service Machine 5,500 - - - - 5,500
Service Truck Lights and Tool Cabinets 2,000 - - - - 2,000
7,500$ -$ -$ -$ -$ 7,500$
105
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FLEET MANAGEMENT DIVISION
Code: 010054
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 144,714 141,272 131,844 138,627 138,445 143,250
511400 Overtime 984 264 977 1,000 650 1,000
512100 FICA Taxes 11,154 10,840 10,025 10,686 10,475 11,063
512215 Clothing Allowance 220 240 360 360 360 360
512225 Deferred Compensation 12,655 13,293 11,606 12,571 12,500 13,015
512301 Group Health Insurance Premium 21,563 24,024 22,286 21,986 25,458 26,485
512309 Employee Assistance Program 0 63 48 48 48 48
512400 Worker's Comp Insurance 3,137 4,163 3,779 4,106 4,175 4,033
TOTAL PERSONAL SERVICES 194,428 194,159 180,924 189,384 192,111 199,254
OPERATING EXPENDITURES
533400 Other Contractual Services 50 50 50 1,100 350 2,730
533410 Environmental Services 1,230 677 882 300 1,000 1,200
534000 Travel and Per Diem 69 369 0 250 100 100
534105 Cellular Telephone 957 1,144 1,046 1,020 1,105 1,140
534310 Electric 2,641 2,941 2,890 3,000 2,435 2,460
534320 Water/Sewer 291 292 291 295 345 360
534420 Equipment Leases 936 927 705 600 645 645
534610 R & M - Buildings 0 227 74 600 600 200
534620 R & M-Vehicles 1,320 1,792 926 1,000 500 500
534630 R & M - Office Equipment 432 1,096 887 3,070 2,925 3,000
534640 R & M-Operating Equipment 5,232 4,373 1,485 4,000 1,000 2,000
535200 Departmental Supplies 2,784 5,822 4,057 1,775 2,500 2,120
535210 Computer Supplies 0 54 0 250 250 250
535230 Small Tools and Equipment 3,060 4,607 1,687 1,000 800 1,500
535260 Gas and Oil 1,453 1,300 1,247 1,000 800 800
535270 Uniforms and Shoes 874 881 641 780 675 728
535275 Safety Equipment 375 427 158 400 400 200
535410 Membership & Professional Dues 1,500 1,545 1,500 1,600 1,500 1,500
535420 Books and Publications 0 0 0 100 0 0
535450 Training and Education 1,229 0 425 800 595 500
TOTAL OPERATING EXPENDITURES 24,432 28,524 18,950 22,940 18,525 21,933
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 9,595 2,376 2,500 2,500 7,500
TOTAL CAPITAL OUTLAY 0 9,595 2,376 2,500 2,500 7,500
TOTAL FLEET MANAGEMENT DIVISION 218,860 232,278 202,251 214,824 213,136 228,687
106
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Emergency Standby Generator installed to service City Hall
Connected Senior Center to County Sewer
Installed replacement rooftop Air Conditioning Units on City Hall and Police Dept
Provided backflow device testing to +40 RPZ units
Established Lift Station Preventative Maintenance and Inspection program
Implemented COVID sanitizing/cleaning practices in City owned facilities
Installed HVAC Ionization units in City Hall, Police and Airport office buildings to help kill COVID virus
Replace carpeting in City Clerk’s Department
Painted Boat Launch Restrooms
Replace Community Center roofing
Replace roofing on Public Facilities storage shed
Epoxy paint flooring for Harrison Street and Friendship Lane restrooms
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Maintain sanitizing measures to help combat COVID
Complete Riverview Drive sidewalk lighting conversions to LED
Renovate Yacht Club interior
Install new drinking fountains in park locations
Facilitate relocation of Public Facilities offices into new Public Works building
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Number of facility and sites maintained 56 56 57 57 57
Total square footage maintained 161,138 161,138 161,538 161,538 161,538
Total number of work orders completed 150 160 180 175 200
Cost per square foot maintained $3.04 $2.47 $3.52 $1.93 $1.72
107
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION
STAFFING NATURE OF ACTIVITY
20/21 21/22
25.00%25.00%
15.00%15.00%
60.00%60.00%
100.00%100.00%
Property Maintenance -Provide continuous maintenance and repair to all City buildings and facilities.
These activities are in the following disciplines:Design/Construction,Electrical,Painting,Plumbing,
Cabinetry, Carpentry, and General Maintenance.
Administration -Supervise City facility contractors to ensure contractual obligations enforced.Provide
general administrative duties to ensure overall efficient operation of City owned facilities and the
preparation of annual division budget.
General Services -Perform duties such as supporting community activities,moving offices furniture,and
providing janitorial services for all City facilities.
FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 133,131$ 160,659$ 279,726$ 290,597$ 291,110$ 299,117$ 8,007$
Operating Expenses 232,174 219,247 234,361 280,575 238,418 248,636 10,218
Capital Outlay 124,195 18,374 54,094 77,685 75,000 3,000 (72,000)
Total 489,500$ 398,280$ 568,181$ 648,857$ 604,528$ 550,753$ (53,775)$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures Difference
8,007$
10,218$
(72,000)$
1. Personal Services - Increase due to negotiated salary and insurance increases.
3. Capital Outlay - Decrease due to a vehicle purchased in the prior year.
The Fiscal Year 2021-2022 adopted budget for Facilities Maintenance is $550,753.This compares to the 2020-2021 projected expenditures
of $ 604,528 , a decrease of $ 53,775, or -8.90 %.
2. Operating Expenses - Increase due to anticipated increase in maintenance and service contracts.
108
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
FACILITIES MAINTENANCE
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Public Facilities Director*72,868 / 131,163 1.00 1.00 1.00 1.00 94,485$ 96,750$
Construction Specialist II 45,295 / 81,530 1.00 1.00 1.00 1.00 45,750 47,250
Facilities Foreman 30,821 / 55,478 1.00 1.00 1.00 1.00 42,275 43,250
Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 33,100 34,250
4.00 4.00 4.00 4.00
TOTAL SALARIES 215,610$ 221,500$
Overtime 3,000 3,000
FICA Taxes 16,500 17,202
Clothing Allowance 360 360
*62% of Director's salary to be Deferred Compensation 19,825 20,237
reimbursed by Airport Group Health Insurance Premium 28,500 29,273
Employee Assistance Program 63 63
Worker's Comp Insurance 7,252 7,482
Total Personal Services 291,110$ 299,117$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Stairwell Evacuation Chairs 3,000$ -$ -$ -$ -$ 3,000$
3,000$ -$ -$ -$ -$ 3,000$
FACILITIES MAINTENANCE - TO BE FUNDED BY GENERAL FUND
FACILITIES MAINTENANCE - TO BE FUNDED BY DISCRETIONARY SALES TAX
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Public Facilities Compound 5,334,024$ -$ -$ -$ -$ 5,334,024$
5,334,024$ -$ -$ -$ -$ 5,334,024$
109
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FACILITIES MAINTENANCE DIVISION
Code: 010056
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 89,331 109,886 206,507 214,894 215,610 221,500
511400 Overtime 7,521 5,036 3,441 3,000 3,000 3,000
512100 FICA Taxes 7,319 8,686 15,899 16,665 16,500 17,202
512215 Clothing Allowance 240 360 360 360 360 360
512225 Deferred Compensation 8,653 10,450 18,910 19,607 19,825 20,237
512301 Group Health Insurance Premium 17,377 21,187 28,528 28,864 28,500 29,273
512309 Employee Assistance Program 0 48 63 63 63 63
512400 Worker's Comp Insurance 2,690 5,007 6,017 7,144 7,252 7,482
TOTAL PERSONAL SERVICES 133,131 160,659 279,726 290,597 291,110 299,117
OPERATING EXPENDITURES
533400 Other Contractual Services 26,214 33,505 14,803 32,486 32,486 40,735
533415 Janitorial Services 86,259 93,566 98,386 105,682 110,000 114,400
533420 Pest/Weed Control 3,292 3,128 3,096 3,192 3,200 6,680
534000 Travel and Per Diem 0 0 0 700 0 600
534105 Cellular Telephone 467 794 1,657 1,620 1,612 1,620
534400 Rents and Leases 0 0 3,000 6,000 6,000 6,000
534420 Equipment Leases 0 0 3,055 450 350 1,285
534610 R & M - Buildings 86,689 61,169 81,923 91,851 56,000 43,800
534620 R & M-Vehicles 1,417 1,052 1,614 3,673 1,900 1,500
534625 R & M - Lighting 0 0 2,325 2,500 2,500 3,500
534630 R & M - Office Equipment 0 0 21 360 705 780
534640 R & M-Operating Equipment 1,655 369 263 1,600 1,600 4,400
535200 Departmental Supplies 3,228 1,777 3,081 2,027 2,800 2,800
535210 Computer Supplies 0 0 46 0 0 500
535220 Cleaning Supplies 15,553 17,581 12,626 20,000 14,000 14,000
535230 Small Tools and Equipment 2,391 2,094 2,001 2,600 1,000 1,600
535260 Gas and Oil 4,108 2,933 5,082 4,100 2,800 2,800
535270 Uniforms and Shoes 901 856 860 884 915 936
535275 Safety Equipment 0 20 196 250 250 300
535410 Memberships & Dues 0 0 185 200 0 0
535450 Training and Education 0 405 140 400 300 400
TOTAL OPERATING EXPENDITURES 232,174 219,247 234,361 280,575 238,418 248,636
CAPITAL OUTLAY
606400 Vehicles and Equipment 124,195 18,374 54,094 77,685 75,000 3,000
TOTAL CAPITAL OUTLAY 124,195 18,374 54,094 77,685 75,000 3,000
TOTAL FACILITIES MAINTENANCE 489,500 398,280 568,181 648,857 604,528 550,753
110
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 locat ion 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 2021 ACCOMPLISHMENTS
Complete roadway improvements in Area-5 and driveways
Complete new landscaping and irrigation in Area-5
Maintain irrigation system for Areas 1-4
Transition management from retiring Sexton to new Sexton
Maintain close working relationship with area funeral homes
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Install 3 flag poles in Area-5
Layout and document grave plots in Area-5
Perform layout survey for grave plots in Area-5
Train new Assistant Sexton
Install new Cemetery signage
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Cremains, including niches 36 37 31
Burials 41 37 40
Acres of property maintained 10.34 10.34 12.06 12.06 13.62
Operating cost per acre maintained $18,002 $17,218 $14,738 $11,048 $9,782
CEMETERY DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
70.00%70.00%
10.00%10.00%
10.00%10.00%
10.00%10.00%
100.00%100.00%
Cemetery Grounds Maintenance -Maintain 10.34 acres of grounds through improved scheduling of
mowing,trimming,and general cleanup.Removal and trimming of unsightly trees to enhance
appearance and increase safety.Continue to apply chemicals and fertilizer to improve the overall
appearance of the Cemetery.Perform beautification projects such as planting trees and bushes to
enhance appearance.
Public Relations -Assist with sales and locations of burial spaces and assist citizens and visitors in
locating burial spaces of family members and friends.
Administration - Assist in record keeping, bill processing, sales and products.
Burials - Markings for gravediggers, policing area for ants, checking flowers and parking cars.
111
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CEMETERY DIVISION BUDGET SUMMARY
Amended Projected
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 149,728$ 145,725$ 151,633$ 176,307$ 153,758$ 103,272$ (50,486)$
Operating Expenses 27,920 32,308 26,103 35,215 25,474 29,665 4,191
Capital Outlay 8,491 - - 20,000 20,000 - (20,000)
Total 186,139$ 178,033$ 177,736$ 231,522$ 199,232$ 132,937$ (66,295)$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures Difference
(50,486)$
4,191$
(20,000)$
1. Personal Services - Decrease due to the retirement and payout of a long term employee in the prior year.
2. Operating Expenses - Increase due primarily to additional electric costs for expansion area and building repairs.
3. Capital Outlay - Decrease due to no general fund capital outlay requested this year.
The Fiscal Year 2021-2022 adopted budget for the Cemetery is $132,937.This compares to the 2020-2021 projected expenditures of $199,232,a
decrease of $ 66,295, or -33.3%.
PERSONAL SERVICES SCHEDULE
CEMETERY DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Cemetery Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 50,600$ 37,250$
*Retirement Payout-Supervisor 35,020 -
Assistant Cemetery Sexton 29,052 / 52,293 1.00 1.00 1.00 1.00 25,235 31,250
2.00 2.00 2.00 2.00
TOTAL SALARIES 110,855$ 68,500$
Overtime 3,000 3,000
FICA Taxes 8,750 5,488
Clothing Allowance 240 240
Deferred Compensation 10,200 6,457
Group Health Insurance Premium 14,200 14,381
Employee Assistance Program 21 32
Worker's Comp Insurance 6,492 5,174
Total Personal Services 153,758$ 103,272$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Signage 10,000$ -$ -$ -$ -$ 10,000
Replace Chain Link Fencing - 17,500 - - - 17,500
Grounds Improvements - - 110,000 - - 110,000
Columbarium Niches (2)- - - 60,000 - 60,000
10,000$ 17,500$ 110,000$ 60,000$ -$ 197,500$
CEMETERY DIVISION - TO BE FUNDED BY CEMETERY TRUST FUND
112
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CEMETERY DIVISION
Code: 010059
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 104,134 100,280 104,959 125,050 110,855 68,500
511400 Overtime 3,305 2,543 2,177 3,000 3,000 3,000
512100 FICA Taxes 7,905 7,569 7,924 9,805 8,750 5,488
512215 Clothing Allowance 240 320 240 330 240 240
512225 Deferred Compensation 9,624 8,846 9,664 11,537 10,200 6,457
512301 Group Health Insurance Premium 18,930 18,144 20,316 20,177 14,200 14,381
512309 Employee Assistance Program 0 30 32 32 21 32
512400 Worker's Comp Insurance 5,589 7,992 6,323 6,376 6,492 5,174
TOTAL PERSONAL SERVICES 149,728 145,725 151,633 176,307 153,758 103,272
OPERATING EXPENDITURES
533400 Other Contractual Services 8,045 7,995 1,245 0 0 0
534101 Telephone 1,677 1,599 1,469 1,500 1,500 1,500
534105 Cellular Telephones 179 74 50 120 55 84
534110 Internet Access 819 839 863 880 900 912
534310 Electric 2,888 3,655 4,004 3,900 3,285 4,500
534610 R & M - Buildings 480 1,069 29 2,000 1,000 2,000
534620 R & M-Vehicles 385 488 452 1,965 1,400 800
534640 R & M-Operating Equipment 4,763 3,506 3,136 5,385 5,385 5,000
534685 R & M - Grounds Maintenance 1,779 2,911 4,383 7,000 2,800 3,000
535200 Departmental Supplies 3,410 5,937 4,888 6,575 5,000 6,944
535210 Computer Supplies 20 0 319 450 200 450
535220 Cleaning Supplies 0 0 17 0 250 250
535230 Small Tools and Equipment 870 647 1,882 1,615 1,000 1,200
535260 Gas and Oil 1,980 2,467 2,252 2,500 2,000 1,800
535270 Uniforms and Shoes 591 975 603 625 500 625
535275 Safety Equipment 33 145 510 300 100 300
535410 Memberships & Dues 0 0 0 0 99 100
535450 Training and Education 0 0 0 400 0 200
TOTAL OPERATING EXPENDITURES 27,920 32,308 26,103 35,215 25,474 29,665
CAPITAL OUTLAY
606400 Vehicles and Equipment 8,491 0 0 20,000 20,000 0
TOTAL CAPITAL OUTLAY 8,491 0 0 20,000 20,000 0
TOTAL CEMETERY DIVISION 186,139 178,033 177,736 231,522 199,232 132,937
113
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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CITY OF SEBASTIAN, FLORIDA 2021/2022 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 th e division provides
heavy construction support to other departments as needed.
FISCAL YEAR 2021 ACCOMPLISHMENTS
Replaced all STOP signs in the City of Sebastian.
Reviewed and replaced as needed City Regulatory signs (speed limit, pedestrian crossing).
Exceeded last year’s tonnage of hot asphalt pot hole and roadway repairs.
Assisted Stormwater Division while maintaining Right of Ways.
Assisted Leisure Services Division by removing and reconstructing ball field dugouts.
Assisted Leisure Services Division with maintaining areas around the Bark Park.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Continue sidewalk trip hazard inspection and repair program for 100% of City sidewalks.
Complete the repainting of STOP sign stop bar markings Citywide.
Continue roadway and pot hole maintenance and repair program.
Initiate a roadway maintenance inspection and evaluation of City streets to update the 6 -year Roadway
Maintenance Program.
Recruit and train new department workers to make up for current staff shortages.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Miles of Paved Roads Maintained 157 157 157 157 157
Number of Parking Lots Maintained 16 16 16 16 17
Miles of Sidewalks Maintained 26 26 26 26 26
115
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ROADS & MAINTENANCE DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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 (17)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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 462,678$ 505,970$ 588,186$ 623,386$ 620,580$ 654,653$ 34,073$
Operating Expenses 338,222 325,439 335,797 371,218 341,957 385,270 43,313
Capital Outlay 7,544 55,743 39,190 46,333 46,333 58,906 12,573
Total 808,444$ 887,151$ 963,173$ 1,040,937$ 1,008,870$ 1,098,829$ 89,959$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures Difference
34,073$
43,313$
12,573$
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to anticipated higher costs of electric and sign supplies and new engineering services.
3. Capital Outlay - Increase due to larger equipment being requested this year.
The Fiscal Year 2021-2022 adopted budget for the Roads and Maintenance Division is $1,098,829.This compares to the 2020-2021 projected
expenditures of $ 1,008,870, an increase of $ 89,959 or 8.92%.
116
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
ROADS & MAINTENANCE DIVISION
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Public Works Director 75,054 / 135,098 1.00 1.00 1.00 1.00 118,250 122,000
Roads Assistant Superintendent 45,295 / 81,530 1.00 1.00 1.00 1.00 49,000 51,250
Traffic Technician II 33,679 / 60,622 1.00 1.00 1.00 1.00 35,750 36,750
Traffic Technician I 29,052 / 52,293 1.00 1.00 1.00 1.00 31,000 31,750
Maintenance Worker III 29,052 / 52,293 1.00 1.00 1.00 1.00 35,250 36,500
Maintenance Worker II 27,384 / 49,291 1.00 1.00 1.00 1.00 32,250 34,500
Maintenance Worker I 25,812 / 46,462 3.00 3.00 3.00 3.00 83,250 88,000
Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 34,000 36,000
10.00 10.00 10.00 10.00
TOTAL SALARIES 418,750$ 436,750$
Overtime 5,000 5,000
FICA Taxes 32,500 33,876
Clothing Allowance 1,010 1,080
Deferred Compensation 38,250 40,179
Group Health Insurance Premium 94,500 105,584
Employee Assistance Program 158 158
Worker's Comp Insurance 30,412 32,026
Total Personal Services 620,580$ 654,653$
CAPITAL OUTLAY SCHEDULE
ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
3/4 ton Pick-Up Truck 35,000$ - - - - 35,000
Zero Turn Mower 13,000 - - - - 13,000
Skid Steer Attachments 7,766 - - - - 7,766
Concrete Saws 3,140 - - - - 3,140
58,906$ -$ -$ -$ -$ 58,906$
ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY LOCAL OPTION GAS TAX
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Sidewalk Replacement 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$
Portable Traffic Analyzing Machines 4,870 - - - - 4,870
Street Repaving - 633,363 313,412 754,747 754,747 2,456,269
Street Reconstruction - - 355,111 - - 355,111
104,870$ 733,363$ 768,523$ 854,747$ 854,747$ 3,316,250$
ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Tandem Axle Dump Truck - 150,000 - - - 150,000
Brush Truck (12 cubic yard)- 110,000 - - - 110,000
-$ 260,000$ -$ -$ -$ 260,000$
117
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ROADS & MAINTENANCE DIVISION
Code: 010052
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 300,419 333,663 401,366 420,788 418,750 436,750
511300 Temporary Salaries 4,502 0 0 0 0 0
511400 Overtime 12,897 5,005 6,224 5,000 5,000 5,000
512100 FICA Taxes 23,377 24,412 29,617 32,578 32,500 33,876
512215 Clothing Allowance 900 720 840 1,080 1,010 1,080
512225 Deferred Compensation 27,205 29,694 35,403 38,652 38,250 40,179
512301 Group Health Insurance Premium 66,297 83,948 91,316 95,132 94,500 105,584
512309 Employee Assistance Program 0 129 157 158 158 158
512400 Worker's Comp Insurance 27,081 28,399 23,264 29,998 30,412 32,026
TOTAL PERSONAL SERVICES 462,678 505,970 588,186 623,386 620,580 654,653
OPERATING EXPENDITURES
533150 Engineering Services 8,205 27,400 0 10,000 0 5,000
533400 Other Contractual Services 5,400 933 1,313 3,200 800 4,000
534000 Travel and Per Diem 0 1,332 1,414 3,000 1,200 1,200
534101 Telephone 1,793 1,345 666 672 277 144
534105 Cellular Telephone 1,883 1,509 2,058 2,520 2,645 2,820
534110 Internet Services 1,053 737 467 400 386 390
534120 Postage 234 74 0 10 1 0
534130 Express Mail Charges 0 23 0 190 0 200
534310 Electric 3,173 19,154 3,137 3,300 2,900 3,000
534315 Street Lighting 205,106 179,884 221,886 216,000 212,715 228,656
534320 Water/Sewer 291 292 365 420 345 360
534380 Trash Pickup/Hauling, Etc.3,732 783 2,414 3,100 1,200 3,000
534420 Equipment Leases 2,690 2,848 1,594 2,156 1,300 2,200
534615 R & M - Docks & Piers 118 0 0 0 0 0
534620 R & M-Vehicles 20,382 10,811 16,052 20,000 20,000 21,000
534630 R & M-Office Equipment 2,317 2,000 1,953 688 688 1,560
534640 R & M-Operating Equipment 12,218 13,112 5,466 15,000 20,000 18,000
534682 R & M - Sidewalks 0 0 0 2,500 1,200 2,750
534920 Legal Ads 0 91 0 200 0 200
535200 Departmental Supplies 7,502 5,762 3,868 4,200 4,200 4,200
535210 Computer Supplies 781 635 507 2,000 500 1,000
535230 Small Tools and Equipment 5,421 6,051 2,568 5,567 3,200 5,500
535260 Gas and Oil 25,996 21,770 17,615 20,620 20,000 22,680
535270 Uniforms and Shoes 1,925 2,672 2,677 2,400 2,000 2,340
535275 Safety Equipment 581 433 1,873 900 400 900
535310 Road Materials & Supplies 23,986 19,109 18,414 20,000 17,500 20,000
535350 Cement 1,971 658 452 1,000 1,000 1,000
535385 Signs & Marking Supplies 0 0 24,504 25,000 24,500 30,000
535410 Dues and Memberships 449 492 910 1,275 1,200 770
535450 Training and Education 1,014 5,529 3,624 4,900 1,800 2,400
TOTAL OPERATING EXPENDITURES 338,222 325,439 335,797 371,218 341,957 385,270
CAPITAL OUTLAY
606400 Vehicles and Equipment 7,544 55,743 39,190 46,333 46,333 58,906
TOTAL CAPITAL OUTLAY 7,544 55,743 39,190 46,333 46,333 58,906
TOTAL ROADS & MAINTENANCE 808,444 887,151 963,173 1,040,937 1,008,870 1,098,829
118
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 proper ties, 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 2021 ACCOMPLISHMENTS
Completed construction of the Barber Street Sports Complex Baseball/Softball Dugouts
Successfully completed our first full year of the Parks and Properties Integrated Pest Management Plan
allowing us to reduce chemical applications
Completed design build of the Yacht Club seawall replacement project
Replaced the Riverview Park Observation Deck
Installation of new playgrounds at George Street and Blossom Street Parks
Completed Years 1 & 2 of our new Park identification signage plan
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Provide quality support to all City sponsored special events at Riverview Park
Continue to revise and improve the Parks & Properties Integrated Pest Management Plan
Focus on park improvements within neighborhood parks identified by the P & R Advisory Committee
Continue replacement of playground structures and include implementation of accessible components at each
location.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
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 62.88 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
119
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LEISURE SERVICES DEPARTMENT PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
46.00%46.00%
4.00%4.00%
15.00%15.00%
5.00%4.00%Playgrounds - Repair and maintain equipment at all City owned playground areas.
15.00%15.00%
10.00%10.00%
5.00%6.00%
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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 505,975$ 759,730$ 736,297$ 802,159$ 751,932$ 904,857$ 152,925$
Operating Expenses 369,197 244,648 218,871 264,467 254,227 266,325 12,098
Capital Outlay 4,368 140,640 154,854 55,923 49,059 84,000 34,941
Total 879,540$ 1,145,017$ 1,110,021$ 1,122,549$ 1,055,218$ 1,255,182$ 199,964$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures Difference
152,925$
12,098$
34,941$ 3. Capital Outlay - Increase due to additional maintenance equipment requested this year.
1. Personal Services - Increase due to negotiated salary and insurance increases and a new position.
2. Operating Expenses - Increase due primarily to anticipated fencing repairs needed.
The Fiscal Year 2021-2022 adopted budget for Leisure Services is $1,255,182.This compares to the 2020-2021 projected expenditures of $
1,055,218, an increase of $ 199,964 or 18.95%.
120
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
LEISURE SERVICES DEPARTMENT
Projected
PAY Amended Expenditure Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Leisure Services Director 72,868 / 131,163 1.00 1.00 1.00 1.00 89,975$ 92,000$
Recreation Supervisor 33,679 / 60,622 1.00 1.00 1.00 1.00 53,505 55,250
Maintenance Supervisor 35,730 / 64,314 1.00 1.00 1.00 1.00 49,405 50,500
Events Coordinator/Maint Worker III 35,730 / 64,314 0.00 0.00 0.00 1.00 - 45,500
Maintenance Worker II 27,384 / 49,291 4.00 4.00 4.00 4.00 105,050 126,750
Maintenance Worker I 25,812 / 46,462 5.00 5.00 5.00 5.00 154,835 175,500
Clerical Assistant I 25,080 / 45,109 1.00 1.00 1.00 1.00 25,840 28,250
Tennis Court Attendants (P/T)$ 10.00/hr - $ 18.20/hr 2.00 2.00 2.00 2.00 38,500 47,500
Asst Recreation Supervisor (Temp)$ 10.00/hr 0.50 0.00 0.00 0.00 - -
Maintenance Worker I (P/T)25,812 / 46,462 0.50 0.00 0.00 0.00 - -
16.00 15.00 15.00 16.00
TOTAL SALARIES 517,110$ 621,250$
Overtime 20,000 20,000
FICA Taxes 41,120 49,166
Clothing Allowance 1,310 1,440
Deferred Compensation 43,645 53,891
Group Health Insurance Premium 105,250 133,597
Employee Assistance Program 199 222
Worker's Comp Insurance 23,298 25,291
Total Personal Services 751,932$ 904,857$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY GENERAL FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Portable Stage Refurbishment 14,000$ -$ -$ -$ -$ 14,000$
1/2 Ton Pick-Up Truck (1)25,000 25,000 25,000 - - 75,000
Mowers (2)20,000 20,000 - - - 40,000
Top Dressing Machine 15,000 - - - - 15,000
Verti-Cutter 10,000 - - - - 10,000
Tractor - 60,000 - - - 60,000
Mower (1)- - 10,000 - - 10,000
84,000$ 105,000$ 35,000$ -$ -$ 224,000$
LEISURE SERVICES DEPARTMENT - TO BE FUNDED BY RECREATION IMPACT FEES
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
BSSC Basball Backstops (4 fields)75,000$ -$ -$ -$ -$ 75,000$
Park Identification Signage 30,000 - - - - 30,000
Playground Improvements 100,000 - 120,000 50,000 100,000 370,000
Park Improvements 20,000 20,000 20,000 20,000 20,000 100,000
225,000$ 20,000$ 140,000$ 70,000$ 120,000$ 575,000$
121
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LEISURE SERVICES DEPARTMENT
Code: 010057
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 311,822 537,130 512,652 545,492 517,110 621,250
511300 Temporary Salaries 53,298 628 115 0 0 0
511400 Overtime 12,708 19,197 15,473 20,000 20,000 20,000
512100 FICA Taxes 27,950 41,104 39,773 43,273 41,120 49,166
512215 Clothing Allowance 1,060 1,450 1,300 1,320 1,310 1,440
512225 Deferred Compensation 27,162 41,111 42,532 47,703 43,645 53,891
512301 Group Health Insurance Premium 59,384 95,229 103,513 121,244 105,250 133,597
512309 Employee Assistance Program 0 177 181 206 199 222
512400 Worker's Comp Insurance 12,591 23,705 20,758 22,921 23,298 25,291
TOTAL PERSONAL SERVICES 505,975 759,730 736,297 802,159 751,932 904,857
OPERATING EXPENDITURES
533400 Other Contractual Services 157,638 5,179 2,196 3,000 2,000 3,000
533420 Pest Control 750 4,258 4,481 7,000 7,000 7,000
534000 Travel and Per Diem 295 1,844 230 2,500 2,000 2,500
534101 Telephone 5,359 4,466 1,167 700 0 0
534105 Cellular Telephone 594 1,075 1,389 1,440 1,435 1,500
534110 Internet Services 604 1,519 1,577 2,440 1,200 1,800
534120 Postage 2 224 126 50 80 100
534310 Electric 72,720 73,923 66,532 83,500 74,500 75,600
534320 Water/Sewer 12,899 13,984 18,881 15,225 16,000 16,200
534380 Trash Pickup/Hauling 0 0 614 0 0 0
534400 Rents and Leases 0 0 6,795 6,795 6,795 6,795
534420 Equipment Leases 1,192 3,063 1,394 2,750 2,750 3,000
534610 R & M - Buildings 0 0 0 7,000 7,000 9,800
534615 R & M - Docks & Piers 1,807 4,710 4,979 2,000 7,500 2,000
534620 R & M - Vehicles 3,634 4,372 5,310 4,500 4,500 4,500
534630 R & M - Office Equipment 5 6 383 312 312 480
534640 R & M - Operating Equipment 20,258 18,354 15,079 20,000 17,500 18,000
534680 R & M - Irrigation Systems 3,895 11,653 6,350 8,230 8,230 6,000
534681 R & M - Fencing 0 0 0 0 0 7,500
534685 R & M - Grounds Maintenance 14,476 12,654 16,631 20,000 19,000 20,000
534686 R & M - Parks Facilities 31,658 33,331 18,202 26,000 26,000 26,000
534830 Special Event Expense 3,206 4,619 2,649 4,000 4,100 4,500
535200 Departmental Supplies 11,402 6,514 5,714 6,325 6,325 6,500
535210 Computer Supplies 82 187 554 500 500 500
535221 Fertilizer/Chemical Supplies 3,488 7,494 8,915 9,000 9,000 9,000
535230 Small Tools and Equipment 2,695 6,026 4,931 3,500 3,500 3,500
535260 Gas and Oil 13,719 18,335 15,808 17,000 17,000 17,000
535270 Uniforms and Shoes 2,544 2,939 3,002 3,200 3,200 3,200
535275 Safety Equipment 868 569 686 2,000 2,000 2,600
535410 Dues and Memberships 2,520 1,203 1,183 1,900 1,700 3,650
535420 Books and Publications 0 0 83 100 100 100
535450 Training and Education 887 2,149 3,026 3,500 3,000 4,000
TOTAL OPERATING EXPENDITURES 369,197 244,648 218,871 264,467 254,227 266,325
CAPITAL OUTLAY
606200 Buildings 0 24,696 6,661 0 0 0
606300 Improvements Other Than Bldgs 0 38,327 28,388 0 0 0
606400 Vehicles and Equipment 4,368 77,617 119,805 55,923 49,059 84,000
TOTAL CAPITAL OUTLAY 4,368 140,640 154,854 55,923 49,059 84,000
TOTAL PARKS & RECREATION DIVISION 879,540 1,145,017 1,110,021 1,122,549 1,055,218 1,255,182
122
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
COMMUNITY DEVELOPMENT DEPARTMENT
The Community Development Department provides constructive planning to facilitate quality
development. The department provides professional guidance to the City Council, the City Manager, the
Planning and Zoning Commission, as well as various boards and committees relating to planning and
growth management. The Department also provides and is a resource to the public and all city
departments for comprehensive planning, community development, redevelopment and code compliance
activities. The Department has expanded to manage various programs, environmental permitting, and
grants coordination.
FISCAL YEAR 2021 ACCOMPLISHMENTS
Completed Comprehensive Plan 2040 update
New LDC regulation for Building Height Measurement
New LDC regulation for Mobile Food Trucks
Revised LDC regulation for Special Events
Streamlined Site Plan review process
Updated planning and zoning applications
Completed annual CRS recertification
Increased City NFIP CRS to Class 6 resulting in 20% flood insurance discount for all NIFP
policies
Issued CDBG ITB’s for N. Central Ave sidewalk and six housing rehabs
CDBG grant award to six single family LMI households
Initiated CDBG N. Central Ave sidewalk project
Issued RFP for redevelopment of Harbor Lights Motel site
Executed Earth Day and Arbor Day celebration with the NRB
Allocated CDBG-CV funding to applicable projects
Implemented CRA Master Sign project
Implemented CRA plan improvements to Riverview Park and N. Central Ave
Implemented Tree Preservation Plan and landscape maintenance for Riverview Park
Implemented new landscape maintenance contract for CRA district
Implemented FDOT US1 Corridor Improvement Plan design and safety improvements
Continued to manage various programs including stormwater fee credit, vacation rental, and
septic to sewer
Formalized the Technical Advisory Committee (TAC) review process
Completed three Sustainable Sebastian projects
Completed IPM Stormwater Plan and Park Plan
Initiated Stonecrop FEMA Grant Phase II
Completed the Airport’s Scrub Jay ITP/HCP amendment and conservation easement
Completed Fisherman’s Landing Working Waterfront Parks and Shoreline Improvement project
Continued management of Planning and Zoning Board, Natural Resources Board, and Integrated
Pest Management Board
Continued support of the City Council
123
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Update LDC in accordance with Comp Plan 2040
Complete Economic Development web page
Complete CRA Sign Master Plan implementation
Complete Green Infrastructure Plan
Complete NPDES, year 2 annual report
Create Landscape committee and tree board to review LDC
Complete CRA Master Plan projects including Harrison Street and N. Central Ave.
Initiate CDBG Funding Year 3 in accordance with the 5 year Consolidated Plan
Complete Citizen Participation Plan update
Establish new zoning districts: Heavy Industrial, Mixed-Use
Complete Management Plan for Working Waterfront, move to 5 year reporting
Plan ribbon cutting event at Working Waterfront Park
Determine structural integrity and cost analysis of Crabby Bill’s building
Complete landscape upgrades to Riverview Park
Continue management of Planning and Zoning Board, Natural Resources Board, and Integrated
Pest Management Committee
Continue support of the City Council
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Total Major & Minor Site Plan Reviews 15 13 17 15 20
Total Major & Minor Site Plan Approvals 5 8 6 10 15
Preliminary/Final Plat Approvals 2 0 1 5 2
Total Temporary Permits Issued 35 32 29 35 35
Division of a Single Lot/Release of Unity of Titles 18 13 17 15 15
Unity of Titles 18 12 36 15 20
Land Use and Zoning Change Requests 2 1 1 2 4
Annexation Requests/Approvals 2 1 0 0 2
Flood Zone Determinations/MT-1 Applications 50 62 78 60 75
Commercial Site Plan Inspections 20 15 29 15 20
Land Development Code Amendments 6 3 1 5 20
Conditional Use/Special Use/Accessory Structure Approvals 12 7 3 10 10
Easements/Acquisitions 1 3 1 4 2
Variances/Appeals/Waivers 20 4 5 10 5
Comp Plan/Element Changes 4 0 8 6 0
Stormwater Credit Program 130 69 44 70 50
Building Permits Zoning Reviews - Residential 300 184 193 200 225
Building Permits Zoning Inspections - Environmental 4 709 597 600 600
Façade, Sign, and Landscape Grant 8 4 1 5 2
Septic to Sewer Grant 55 4 13 20 20
Zoning Requests Processed 0 10 45 10 40
124
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PROGRAM BUDGET DESCRIPTION FOR COMMUNITY DEVELOPMENT
STAFFING NATURE OF ACTIVITY
20/21 21/22
25.00%20.00%
30.00%30.00%
15.00%15.00%
15.00%15.00%
15.00%20.00%
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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 357,598$ 318,631$ 392,517$ 434,559$ 431,913$ 422,997$ (8,916)$
Operating Expenses 38,178 47,574 132,124 71,314 68,138 98,226 30,088
Capital Outlay - - 14,650 11,311 11,311 33,000 21,689
Total 395,776$ 366,205$ 539,290$ 517,184$ 511,362$ 554,223$ 42,861$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
(8,916)$
30,088$
21,689$ 3. Capital Outlay - Increase due to new vehicle requested.
1. Personal Services - Decrease due to change in planner position classification.
2. Operating Expenses - Increase due to additional consulting projects scheduled for this year.
The Fiscal Year 2021-2022 adopted budget for Community Development is $554,223.This compares to the 2020-2021 projected expenditures of
$ 511,362, an increase of $ 42,861, or 8.38%.
125
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
COMMUNITY DEVELOPMENT DEPARTMENT
Code: 010080
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 276,229 243,232 301,092 335,416 335,400 320,500
511400 Overtime 2,057 1,124 4,268 2,000 2,000 3,500
512100 FICA Taxes 20,781 18,974 23,338 25,784 25,430 24,795
512215 Clothing Allowance 100 120 120 120 120 120
512225 Deferred Compensation 22,667 22,425 26,761 30,495 30,437 29,333
512301 Group Health Insurance Premium 35,331 32,143 36,276 40,074 37,845 44,119
512309 Employee Assistance Program 0 63 75 79 79 79
512400 Worker's Comp Insurance 433 550 586 591 602 551
TOTAL PERSONAL SERVICES 357,598 318,631 392,517 434,559 431,913 422,997
OPERATING EXPENDITURES
533120 Consultants 12,176 30,304 110,750 40,000 40,000 70,000
533400 Other Contractual Services 1,760 2,234 3,042 3,000 3,000 3,120
534000 Travel and Per Diem 2,657 977 139 2,000 1,000 2,500
534105 Cellular Telephone 929 363 248 240 460 360
534110 Internet Services 1,014 433 433 433 433 433
534120 Postage 1,773 785 635 800 800 800
534130 Express Mail 18 40 0 50 0 0
534420 Equipment Leases 1,397 1,385 1,964 2,112 2,230 2,233
534620 R & M-Vehicles 849 54 359 1,022 1,500 500
534630 R & M-Office Equipment 2,928 2,091 2,374 2,867 3,111 3,120
534830 Special Events (NRB)1,416 1,182 1,773 2,000 2,000 2,000
534910 Clerk of Court Filing Fees 10 53 0 30 0 25
534920 Legal Ads 3,816 3,169 2,920 2,500 2,500 3,500
535200 Departmental Supplies 2,593 1,446 1,910 6,689 6,689 1,500
535210 Computer Supplies 877 30 1,183 1,373 1,500 1,500
535260 Gas and Oil 516 471 262 228 200 250
535270 Uniforms & Shoes 87 0 0 150 150 360
535410 Dues and Memberships 1,246 1,231 1,857 1,870 1,965 1,975
535420 Books and Publications 0 40 0 150 100 100
535450 Training and Education 2,115 1,286 2,275 3,800 500 3,950
TOTAL OPERATING EXPENDITURES 38,178 47,574 132,124 71,314 68,138 98,226
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 14,650 11,311 11,311 33,000
TOTAL CAPITAL OUTLAY 0 0 14,650 11,311 11,311 33,000
TOTAL COMMUNITY DEVELOPMENT 395,776 366,205 539,290 517,184 511,362 554,223
127
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Expenditures Budget Difference
Personal Services 291,741$ 278,439$ 264,098$ 232,289$ 258,725$ 288,280$ 29,555$
Operating Expenses 634,268 712,594 707,675 737,061 765,530 737,395 (28,135)
Grants and Aids - - - - - - -
Capital Outlay 2,918 - - - - - -
Non-Operating 636,029 23,244 4,691 379,462 379,462 - (379,462)
Total 1,564,956$ 1,014,277$ 976,464$ 1,348,812$ 1,403,717$ 1,025,675$ (378,042)$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Expenditures:Difference
29,555$
(28,135)$
(379,462)$
1. Personal Services - Increase due primarily to insurance costs and incentive payments.
The Fiscal Year 2021-2022 adopted budget for Non-Departmental is $1,025,675.This compares to the 2020-2021 projected expenditures of
$ 1,403,717, a decrease of $ 378,042, or -26.9%.
3. Non-Operating Expenses - Decrease due to seawall repairs needed in prior year.
2. Operating Expenses - Decrease due primarily to lower CRA tax payment.
128
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL FUND NON-DEPARTMENTAL
Code: 010099
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
512301 Group Health Insurance 90,110 41,304 14,333 7,154 5,825 4,830
512307 Health Reimbursement Account 201,631 234,740 242,959 224,335 250,000 252,000
512500 Unemployment 0 2,395 6,806 800 2,900 3,200
512700 Additional Compensation 0 0 0 0 0 28,250
TOTAL PERSONAL SERVICES 291,741 278,439 264,098 232,289 258,725 288,280
OPERATING EXPENDITURES
533100 Professional Services 0 7,500 24,450 18,550 88,550 10,000
533110 Prof Services - Labor Attorney 0 19,296 0 0 0 0
533120 Consultants 1,662 5,000 0 0 0 0
533400 Other Contractual Services 3,826 48 15,153 5,000 2,500 2,500
533425 Contract Mowing Services 25,170 5,580 9,527 10,000 5,500 10,000
533426 Code Enforcement Charges 275 0 0 0 0 0
534101 Telephone 21,781 19,260 16,123 16,140 17,150 17,160
534110 Internet Services 17,685 3,795 2,374 2,420 1,785 1,320
534120 Postage 3,029 672 671 800 750 800
534310 Electric 41,134 39,383 36,848 39,000 35,000 36,000
534320 Water/Sewer 4,552 4,182 4,281 4,300 4,800 4,800
534400 Rents and Leases 0 0 0 0 0 26,250
534500 Insurance 220,350 270,104 281,457 320,826 323,225 339,528
534501 Claims 7,984 48,738 78,071 30,000 5,000 15,000
534630 R&M Office Equipment 9,600 600 2,400 2,400 2,400 2,400
534700 Printing and Binding 3,326 0 0 0 0 0
534805 4th of July 32,392 32,004 25,927 32,750 32,750 32,750
534815 Paver Bricks 770 441 1,185 800 2,125 2,100
534825 Advertising Expenditures 2,902 2,487 309 2,990 1,675 2,990
534830 Special Events Expense 5,000 0 0 0 0 0
534835 Special Employee Events 4,615 4,938 4,815 5,964 5,963 6,000
534942 PD Safety Class Expenses 0 1,360 0 0 0 0
543943 PD COPE Unit Expenses 16,749 18,048 0 0 0 0
534944 Supplies-PS Empl Exp Fund 3,372 7,227 0 0 0 0
534945 Supplies-General Empl Exp Fund 0 0 0 0 0 0
534980 Payment-Riverfront CRA Fund 181,652 183,130 182,732 215,305 215,305 197,927
535200 Departmental Supplies 1,187 1,396 1,479 2,510 2,000 2,520
535410 Dues and Memberships 3,052 3,250 3,422 3,656 3,656 3,750
535450 Training and Education 0 2,000 0 6,000 0 6,000
535454 PBA Tuition Reimb Plan 2,858 1,184 5,079 5,000 2,575 4,000
535455 PEA Tuition Reimb Plan 741 0 1,754 3,000 3,250 4,000
535705 Property Taxes 0 (36)0 0 0 0
535710 Non-Ad Valorem Tax 18,604 31,007 9,617 9,650 9,571 9,600
TOTAL OPERATING EXPENSES 634,268 712,594 707,675 737,061 765,530 737,395
CAPITAL OUTLAY
606400 Vehicles and Equipment 2,918 0 0 0 0 0
TOTAL CAPITAL OUTLAY 2,918 0 0 0 0 0
NON-OPERATING
909120 Interfund Trfr to Fund 120 0 0 0 0 0 0
909131 Interfund Trfr to Fund 310 571,892 0 0 0 0 0
909132 Interfund Trfr to Fund 320 52,817 2,787 0 379,462 379,462 0
909133 Interfund Trfr to Fund 330 0 0 0 0 0 0
909140 Interfund Trfr to Fund 140 0 20,457 0 0 0 0
909145 Interfund Trfr to Fund 450 0 0 4,691 0 0 0
909163 Interfund Trfr to Fund 163 0 0 0 0 0 0
909410 Interfund Trfr to Fund 410 11,320 0 0 0 0 0
909480 Interfund Trfr to Fund 480 0 0 0 0 0 0
TOTAL NON-OPERATING 636,029 23,244 4,691 379,462 379,462 0
TOTAL NON-DEPARTMENTAL 1,564,956 1,014,277 976,464 1,348,812 1,403,717 1,025,675
OTHER FINANCING USES
909330 Unappropriated Budget Savings 866,259 0 0 105,014 0 0
TOTAL EXPENDITURES AND OTHER USES 2,431,215 1,014,277 976,464 1,453,826 1,403,717 1,025,675
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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CITY OF SEBASTIAN, FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2021-2022
SPECIAL REVENUE FUNDS
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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132
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Local Option Gas Tax Fund (LOGT)751,073$
Discretionary Sales Tax Fund (DST)7,220,905
Riverfront Community Redevelopment Agency 595,827
Parking In-Lieu-Of Fund 3,069
Recreation Impact Fee Fund 225,000
Stormwater Utility Fund 2,110,947
Law Enforcement Forfeiture Fund 1,250
TOTAL 10,908,071$
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.
133
LOCAL OPTION GAS TAX
LOCAL OPTION GAS TAX FUND REVENUE
Code: 120010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
TAXES
312400 Local Option Gas Tax 715,311 711,023 686,491 710,000 735,600 735,600
TOTAL TAXES 715,311 711,023 686,491 710,000 735,600 735,600
MISCELLANEOUS REVENUE
334492 FDOT Lighting Agreement 12,908 13,295 13,694 14,105 14,105 14,528
361100 Interest Income 6,685 7,178 1,491 13,808 1,648 945
361105 SBA Interest Earnings 1,453 1,724 500 0 0 0
TOTAL MISCELLANEOUS REVENUE 21,046 22,196 15,685 27,913 15,753 15,473
NON-REVENUE SOURCES
389991 Appropriation From Fund Balance 0 2,734 150,709 314,918 296,992 0
TOTAL NON-REVENUE SOURCES 0 2,734 150,709 314,918 296,992 0
TOTAL LOCAL OPTION GAS TAX 736,357 735,954 852,884 1,052,831 1,048,345 751,073
CITY OF SEBASTIAN, FLORIDA 2021/2022 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
matures on December 1, 2022.
134
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LOCAL OPTION GAS TAX FUND EXPENDITURES
Code: 120051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
533400 Other Contractual Services 0 0 0 0 0 38,900
533452 Road Maintenance Service 0 1,350 0 0 0 0
534695 Railroad Crossing Maintenance 5,400 48,344 5,400 5,400 5,400 5,400
535310 Road Materials and Supplies 652 0 0 0 0 0
535380 Signalization Supplies 19,704 19,011 0 87,573 87,572 0
TOTAL OPERATING EXPENDITURES 25,756 68,705 5,400 92,973 92,972 44,300
CAPITAL OUTLAY
606400 Vehicles and Equipment 27,570 0 105,554 169,937 164,372 4,870
TOTAL CAPITAL OUTLAY 27,570 0 105,554 169,937 164,372 4,870
DEBT SERVICE
707105 Principal - Paving Loan 219,000 224,000 229,000 233,000 233,000 237,000
707205 Interest - Paving Loan 23,445 19,187 14,886 10,340 10,398 5,801
TOTAL DEBT SERVICE 242,445 243,187 243,886 243,340 243,398 242,801
NON-OPERATING
909132 Trfr to Fund 320 0 0 0 46,581 46,581 0
909133 Trfr to Transp Impr Fund 330 96,793 424,062 498,043 500,000 501,022 100,000
909990 Unappropriated 343,793 0 0 0 0 359,102
TOTAL NON-OPERATING 440,586 424,062 498,043 546,581 547,603 459,102
TOTAL LOCAL OPTION GAS TAX 736,357 735,954 852,884 1,052,831 1,048,345 751,073
135
DISCRETIONARY SALES TAX
DISCRETIONARY SALES TAX FUND REVENUECode: 130010
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Account Description Actual Actual Actual Budget Projected Budget
Number
312600 Discretionary Sales Tax 3,417,586 3,524,825 3,469,568 3,581,025 4,186,000 4,311,580
TOTAL TAXES 3,417,586 3,524,825 3,469,568 3,581,025 4,186,000 4,311,580
MISCELLANEOUS REVENUE
361100 Interest Income 41,451 100,357 60,458 80,178 42,000 46,500
361105 SBA Interest Earnings 15,396 15,394 7,668 9,000 2,500 2,000
TOTAL MISCELLANEOUS REVENUE 56,847 115,751 68,126 89,178 44,500 48,500
NON-REVENUE SOURCES
389991 Appropriation From PY Fund Balance 0 0 0 10,432,131 3,005,632 2,860,825
TOTAL NON-REVENUE SOURCES 0 0 0 10,432,131 3,005,632 2,860,825
TOTAL DISCRETIONARY SALES TAX 3,474,433 3,640,576 3,537,694 14,102,334 7,236,132 7,220,905
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
The discretionary sales tax is a seventh-cent or an additional one-cent 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 2021-2022
allocation for the City of Sebastian is estimated at $4,109,209.The estimate is based on trend analysis.This
revenue source was extended by referendum vote in FY 2016-2017 until December 31, 2023.
136
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
DISCRETIONARY SALES TAX FUND EXPENDITURESCode: 130051
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Account Description Actual Actual Actual Budget Projected Budget
Number
533300 Engineering Services 0 9,675 15,487 0 0 0
TOTAL OPERATING EXPENDITURES 0 9,675 15,487 0 0 0
NON-OPERATING
909131 Trfr to Capital Projects Fund 310 1,364,845 848,442 828,306 759,859 766,846 759,478
909132 Trfr to CIP Fund 320 16,062 27,191 268,712 10,205,616 4,368,433 5,334,024
909133 Trfr to Transp Impr Fund 330 389,721 25,066 721,723 565,000 565,000 0
909263 Trfr to Stormwater Debt Svs 263 403,792 402,914 401,355 400,961 400,961 233,403
909363 Trfr to Stormwater Impr Fund 363 30,154 92,760 0 1,450,000 450,000 750,000
909410 Trfr to Golf Course Fund 410 138,375 0 0 0 0 0
909455 Trfr to Fund 455 AP 220,762 204,497 101,653 720,898 684,892 144,000
909990 Unappropriated 910,722 2,030,031 1,200,458 0 0 0
TOTAL NON-OPERATING 3,474,433 3,630,901 3,522,207 14,102,334 7,236,132 7,220,905
TOTAL DISCRETIONARY SALES TAX 3,474,433 3,640,576 3,537,694 14,102,334 7,236,132 7,220,905
137
COMMUNITY REDEVELOPMENT AGENCY
COMMUNITY REDEVELOPMENT AGENCY REVENUES
Code: 140010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
TAXES
338200 Tax Increment Revenue - Sebastian 181,652
338200 Tax Increment Revenue - County 184,879
TOTAL TAXES 366,532 0 0 0 0 0
MISCELLANEOUS REVENUE
361100 Interest Income 8,730
361105 SBA Interest Earnings 1,885
362100 Rents and Royalties 36,000
366000 Contributions & Donations 0
TOTAL MISCELLANEOUS REVENUE 46,615 0 0 0 0 0
NON-REVENUE SOURCES
381001 Transfer from General Fund 0
389991 Fund Balance Carried Forward 116,935
TOTAL NON-REVENUE SOURCES 116,935 0 0 0 0 0
TOTAL RIVERFRONT REDEVELOPMENT 530,082 0 0 0 0 0
CITY OF SEBASTIAN, FLORIDA 2021/2022 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.
138
COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES
Code: 140051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
OPERATING EXPENDITURES
533100 Professional Services 5,000
533120 Consultants 0
533201 Admin Svcs Provided by the GF 87,740
533400 Other Contractual Services 37,013
533425 Contract Mowing Services 0
534000 Travel and Per Diem 0
534315 Public Lighting 0
534320 Water and Sewer 0
534400 Rents and Leases 4,728
534686 R&M-Park Facilities 0
534699 Other Capital Maintenance Expense 18,706
534830 Special Events Expense 44,525
534920 Legal Ads 5,828
535310 Road Materials & Supplies 206
535410 Dues & Memberships 175
545450 Training and Education 0
535710 Non-Ad Valorem Taxes 1,990
TOTAL OPERATING EXPENDITURES 205,911 0 0 0 0 0
CAPITAL OUTLAY
606300 Improvements Other Than Buildings 0
606900 Infrastructure 0
TOTAL CAPITAL OUTLAY 0 0 0 0 0 0
GRANTS AND AIDS
820100 Façade/Sign Improvement Program 34,676
820200 Sewer Connection Program 39,495
TOTAL GRANTS AND AIDS 74,171 0 0 0 0 0
NON-OPERATING
909101 Interfund Trfr to General Fund 001 0
909131 Interfund Trfr to CIP Fund 310 250,000
909132 Interfund Trfr to CIP Fund 320 0
909133 Interfund Trfr to CIP Fund 330 0
909363 Interfund Trfr to CIP Fund 363 0
909990 Unappropriated 0
TOTAL NON-OPERATING 250,000 0 0 0 0 0
TOTAL RIVERFRONT REDEVELOPMENT 530,082 0 0 0 0 0
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
139
PARKING IN-LIEU-OF FUND
PARKING IN-LIEU-OF FUND REVENUE
Code: 150010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
MISCELLANEOUS REVENUE
361100 Interest Income 0 0 0 0 0 0
361105 SBA Interest Earnings 929 1,393 672 1,376 119 141
363400 Parking In-Lieu-Of Fee 13,776 0 3,010 3,000 10,495 2,928
389991 Appropriation from PY Fund Balance 0 0 0 0 0 0
TOTAL MISCELLANEOUS REVENUE 14,705 1,393 3,682 4,376 10,614 3,069
TOTAL PARKING IN-LIEU-OF FUND 14,705 1,393 3,682 4,376 10,614 3,069
PARKING IN-LIEU-OF FUND EXPENDITURES
Code: 150051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
CAPITAL OUTLAY AND PROJECTS
606908 Parking 0 0 0 0 0 0
TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 0 0 0 0
NON-OPERATING
909990 Unappropriated 14,705 1,393 3,682 4,376 10,614 3,069
TOTAL NON-OPERATING 14,705 1,393 3,682 4,376 10,614 3,069
TOTAL PARKING IN-LIEU-OF FUND 14,705 1,393 3,682 4,376 10,614 3,069
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
140
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 $120.00 per year (Resolution R-18-19). The Stormwater Utility Staff are responsible for the
control and maintenance of the City’s stormwater drainage system , consisting of 280 miles of swales, 50
miles of channels, 8.15 miles of canals and 310 catch basins, baffle boxes, and culvert structures for the
purposes of flooding prevention and water quality improvement. The Stormwater staff also enforces
compliance with Federal NPDES regulations and the City’s Stormwater Management Plan for t he purpose of
improving the quality of stormwater runoff prior to discharge into the St. Sebastian River and the Indian
River Lagoon.
SUMMARY OF REVENUES AND EXPENDITURES
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget
Total Revenues 1,014,980$ 2,076,432$ 1,969,428$ 2,084,558$ 1,957,580$ 1,956,244$
Total Expenses 1,351,422$ 1,537,182$ 1,483,392$ 2,522,467$ 2,861,522$ 2,110,947$
Change in Unrestricted Reserves (336,442)$ 539,250 486,036 (437,909)$ (903,942)$ (154,703)$
FISCAL YEAR 2021 ACCOMPLISHMENTS
Serviced and maintained 100% of City’s baffle box treatment structures each quarter.
Maintained City’s numerous catch basins in a manner that protects water quality and ensures proper
functioning during storm events.
Replaced numerous road crossing culverts.
Trained Division staff to be cross-trained and proficient with the multiple types of heavy maintenance
equipment utilized for stormwater system construction and maintenance.
Trained and certified 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.
Contracted with a consultant to update the Stormwater Master Plan.
141
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Design and construct on-time and on-budget all Stormwater Utility Capital Projects funded for FY 2022.
Complete the Stormwater Master Plan update.
Work with the Stormwater Master Plan consultant to secure major amounts of available state and federal grants.
Utilize an Integrated Pest Management approach for the maintenance and repair of the Elkcam Creek/Collier
Creek canal system.
Service and maintain 100% of City’s baffle box treatment structures each quarter.
Ensure the City’s stormwater conveyance mowing contractor completes mowing and harvesting of excess
vegetation on-budget and on-schedule.
Effectively maintain the City’s catch basins to protect water quality and ensure they can properly function during
storm events.
Replace road crossing culverts as needed.
Continue efforts to complete stormwater work necessary to ensure recent road paving will be beneficial.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Miles of swales 280.0 280.0 280.0 280.0 280.0
Linear feet of swales reconstructed 28,500 28,500 10,000 28,500 20,000
Miles of ditches maintained 80.0 80.0 70.0 80.0 80.0
Catch basin and culverts maintained 205 205 150 205 205
Linear feet Main Ditches reconstructed 1,000 1,000 500 2,000 2,000
Road Crossing Pipe Replacements 20 20 9 20 20
STORMWATER UTILITY PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
55.00%60.00%
20.00%15.00%
10.00%10.00%
5.00%10.00%
10.00%5.00%
100.00%100.00%
Drainage Maintenance -Clean and spray stormwater swales,ditches and canals.Maintain 9 miles of large
canals. Maintain ditches, swales and side yard ditches.
Catch basins, Manholes and Culvert s - Hand clean and mow small drainage ditches. Maintain 310 catch basins
and large/small culverts.
General Administration -Preparation of budget,update service records.Maintain equipment records.Review
contracts and construction drawings on City contract work.Meet with public as necessary.Coordinate
employee training and education.
Building Dept Related Reviews :Site Plan Review,Pool Drainage Plan Review,Fence Permits,Driveway
Permits, and meeting with engineers, contractors, and public as necessary.
Capital Projects -Planning,Design,Specifications Consultant Coordination Bidding and Contracts,
Construction Management inspections.
142
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STORMWATER UTILITY DIVISION REVENUE
Code: 163010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
CHARGES FOR SERVICES
363630 Stormwater Utility Fee 970,113 1,969,967 1,853,143 2,039,714 1,952,000 1,952,000
363631 Delinquent Stormwater Fees 28,979 68,701 59,008 0 0 0
TOTAL CHARGES FOR SERVICES 999,092 2,038,668 1,912,151 2,039,714 1,952,000 1,952,000
MISCELLANEOUS REVENUE
361100 Interest Income 15,654 27,087 12,101 40,000 4,695 3,404
361105 SBA Interest 0 9,801 6,244 4,844 765 840
361150 Other Interest 234 875 681 0 120 0
364100 Sale of Fixed Assets 0 0 38,250 0 0 0
TOTAL MISCELLANEOUS REVENUE 15,888 37,764 57,277 44,844 5,580 4,244
TOTAL STORMWATER REVENUES 1,014,980 2,076,432 1,969,428 2,084,558 1,957,580 1,956,244
USE OF UNRESTRICTED RESERVES 336,442 0 0 437,909 903,942 154,703
TOTAL STORMWATER UTILITY 1,351,422 2,076,432 1,969,428 2,522,467 2,861,522 2,110,947
STORMWATER UTILITY DIVISION BUDGET SUMMARY
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Personal Services 630,002$ 848,908$ 654,105$ 708,142$ 694,180$ 866,404$ 172,224$
Operating Expenses 719,157 536,317 613,330 864,144 818,635 926,543 107,908
Capital Outlay 2,263 18,198 186,937 254,200 235,707 103,000 (132,707)
Non-Operating - 133,759 29,019 695,981 1,113,000 215,000 (898,000)
Total 1,351,422$ 1,537,182$ 1,483,392$ 2,522,467$ 2,861,522$ 2,110,947$ (750,575)$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenditures:Difference
172,224$
107,908$
3. Capital Outlay - Decrease due to less equipment requested.(132,707)$
(898,000)$
The Fiscal Year 2021-2022 adopted budget for the Stormwater Utility Division is $2,110,947.This compares to the 2020-2021 projected expenditures of
$ 2,861,522, a decrease of $ 750,575, or -26.23%.
1. Personal Services - Increase due to negotiated salary and insurance increases and two new positions.
2. Operating Expenses - Increase due to anticipated equipment repairs, higher CDL training costs, and maintenance costs.
4. Non-Operating - Decrease due to fewer large projects funded this year.
143
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
STORMWATER UTILITY DIVISION
Projected
PAY Amended Expenditures Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Stormwater Superintendent 50,871 / 91,568 1.00 1.00 1.00 1.00 78,250 80,750
Stormwater Utility Inspector 35,730 / 64,314 1.00 1.00 1.00 1.00 38,000 39,250
Maintenance Worker III 29,052 / 52,293 3.00 3.00 3.00 3.00 103,500 107,250
Maintenance Worker II 27,384 / 49,291 2.00 2.00 2.00 2.00 60,500 62,750
Maintenance Worker I 25,812 / 46,462 6.00 6.00 6.00 8.00 154,250 227,750
Clerical Assistant II (P/T)$ 13.95/hour 0.50 0.50 0.50 0.50 13,750 17,500
13.50 13.50 13.50 15.50
TOTAL SALARIES 448,250$ 535,250$
Overtime 6,000 6,000
FICA Taxes 33,750 41,884
Clothing Allowance 1,420 1,800
Deferred Compensation 40,900 48,024
Group Health Insurance Premium 96,304 137,519
Health Reimbursement Account 25,615 38,000
Employee Assistance Program 193 238
Worker's Comp Insurance 41,748 53,239
Additional Compensation - 4,450
Total Personal Services 694,180$ 866,404$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
STORMWATER UTILITY DIVISION - TO BE FUNDED FROM STORMWATER UTILITY FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Compact Excavator 80,000 - - - - 80,000
Aquatic Bucket 6,000 - - - - 6,000
Bush Hog Attachment 3,500 - - - - 3,500
Swale/Driveway/Culvert Repairs 115,000 130,000 150,000 130,000 130,000 655,000
Stormwater Pond Fountains 13,500 - - - - 13,500
Concha Dam Replacement 100,000 - - - - 100,000
Tulip Drive Crossing - - 250,000 - - 250,000
Bayfront Road Crossing - - - 250,000 - 250,000
Ocean Cove Drainage - - - - 350,000 350,000
318,000$ 130,000$ 400,000$ 380,000$ 480,000$ 1,708,000$
STORMWATER UTILITY DIVISION - TO BE FUNDED FROM DISCRETIONARY SALES TAX
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Canal Restoration 500,000$ 500,000$ -$ -$ -$ 1,000,000$
Sliplining/Roadway Pipes 250,000 120,000 130,000 145,000 160,000 805,000
750,000$ 620,000$ 130,000$ 145,000$ 160,000$ 1,805,000$
144
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STORMWATER UTILITY DIVISION EXPENDITURES
Code: 163051 (Includes prior years General Fund Stormwater Account)
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 438,891 575,906 422,939 464,013 448,250 535,250
511300 Temporary Salaries 8,244 12,960 11,408 0 0 0
511400 Overtime 8,653 5,950 6,412 6,000 6,000 6,000
512100 FICA Taxes 34,237 45,056 33,567 35,973 33,750 41,884
512215 Clothing Allowance 1,100 1,300 1,540 1,560 1,420 1,800
512225 Deferred Compensation 38,596 52,117 37,548 40,964 40,900 48,024
512301 Group Health Insurance Premium 76,139 89,950 83,887 92,356 96,304 137,519
512307 Health Reimbursement Account 0 8,284 19,242 26,000 25,615 38,000
512309 Employee Assistance Program 0 199 201 206 193 238
512400 Worker's Comp Insurance 24,142 57,184 37,362 41,070 41,748 53,239
512700 Additional Compensation 0 0 0 0 0 4,450
TOTAL PERSONAL SERVICES 630,002 848,908 654,105 708,142 694,180 866,404
OPERATING EXPENSES
533100 Professional Services 120 237 0 38,633 38,633 0
533201 Admin Svcs Provided by GF 0 0 80,555 89,345 89,345 90,989
533400 Other Contractual Services 122,568 2,352 3,121 4,107 6,075 4,315
533411 Permit Fees 7,988 0 0 0 0 0
533420 Pest/Weed Control 24,382 26,023 27,811 49,165 49,165 63,000
533425 Contract Mowing Services 288,668 281,080 246,700 366,072 345,500 373,842
534000 Travel and Per Diem 0 0 0 2,000 0 2,000
534101 Telephone 1,793 1,314 668 600 87 0
534105 Cellular Telephone 1,473 1,920 1,128 1,500 1,230 1,488
534110 Internet Services 163 101 448 435 232 240
534120 Postage 12,256 46 385 100 100 100
534310 Electric 7,068 5,770 9,381 9,200 1,500 9,000
534320 Water/Sewer 1,115 867 868 1,050 1,075 1,080
534380 Trash Pickup/Hauling 6,172 797 1,838 2,002 2,000 2,500
534400 Rents and Leases 0 6,000 3,000 0 0 0
534420 Equipment Leases 964 3,120 19,903 16,895 16,895 17,500
534500 Insurance 0 21,022 19,066 22,193 22,193 23,305
534620 R & M - Vehicles 24,109 18,573 18,015 16,950 22,000 18,000
534630 R & M - Office Equipment 22 26 99 120 120 144
534640 R & M - Operating Equpment 126,502 67,299 87,037 112,293 90,000 136,500
534920 Legal Ads 0 945 1,517 945 945 1,500
535200 Departmental Supplies 3,761 5,440 4,010 3,500 5,250 5,760
535210 Computer Supplies 420 395 1,356 300 300 2,300
535230 Small Tools and Equipment 2,944 8,644 2,709 3,000 3,000 3,000
535260 Gas and Oil 42,590 49,120 32,806 39,000 40,000 50,000
535270 Uniforms and Shoes 2,868 3,068 3,543 3,420 3,900 4,980
535275 Safety Equipment 416 566 2,665 2,000 2,000 2,000
535310 Road Materials & Supplies 7,667 4,638 11,304 3,800 3,800 4,200
535320 Sod 8,990 9,850 6,286 11,000 11,000 25,000
535350 Cement 1,457 2,499 4,374 7,990 7,990 9,000
535355 Culvert Pipes 19,958 13,119 19,034 50,329 50,000 53,000
535410 Membership & Professional Dues 165 180 857 1,250 1,800 1,800
535450 Training and Education 2,561 1,309 2,848 4,950 2,500 20,000
TOTAL OPERATING EXPENDITURES 719,157 536,317 613,330 864,144 818,635 926,543
CAPITAL OUTLAY
606300 IOTB 0 0 0 0 0 13,500
606400 Vehicles and Equipment 2,263 18,198 186,937 254,200 235,707 89,500
TOTAL CAPITAL OUTLAY 2,263 18,198 186,937 254,200 235,707 103,000
NON-OPERATING
909363 Interfund Trfr to CIP Fund 363 0 133,759 29,019 695,981 1,113,000 215,000
TOTAL NON-OPERATING 0 133,759 29,019 695,981 1,113,000 215,000
TOTAL STORMWATER UTILITY 1,351,422 1,537,182 1,483,392 2,522,467 2,861,522 2,110,947
OTHER FINANCING USES
909990 Unappropriated 0 539,250 486,036 0 0 0
TOTAL EXPENDITURES AND OTHER USES 1,351,422 2,076,432 1,969,428 2,522,467 2,861,522 2,110,947
145
RECREATION IMPACT FEE FUND
RECREATION IMPACT FEE FUND REVENUE
Code: 160010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
MISCELLANEOUS REVENUE
361100 Interest Income 9,053 9,989 1,460 3,500 3,500 7,000
361105 SBA Interest Earnings 3,499 4,262 1,688 1,500 1,500 3,000
363270 Recreation Impact Fee 141,050 129,550 143,875 150,000 170,300 150,000
TOTAL MISCELLANEOUS REVENUE 153,602 143,801 147,023 155,000 175,300 160,000
NON-REVENUE SOURCES
389991 Appropriation From PY Fund Balance 302,182 155,888 333,137 100,317 18,751 65,000
TOTAL NON-REVENUE SOURCES 302,182 155,888 333,137 100,317 18,751 65,000
TOTAL RECREATION IMPACT FEE 455,784 299,689 480,160 255,317 194,051 225,000
RECREATION IMPACT FEE FUND EXPENDITURES
Code: 160051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
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 19,600 0 0 0 0 0
TOTAL OPERATING EXPENDITURES 19,600 0 0 0 0 0
NON-OPERATING
909132 Transfer to CIP Fund 320 436,184 299,689 480,160 255,317 194,051 225,000
909990 Unappropriated 0 0 0 0 0 0
TOTAL NON-OPERATING 436,184 299,689 480,160 255,317 194,051 225,000
TOTAL RECREATION IMPACT FEE 455,784 299,689 480,160 255,317 194,051 225,000
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 2021/2022 ANNUAL BUDGET
146
LAW ENFORCEMENT FORFEITURE FUND
LAW ENFORCEMENT FORFEITURE FUND REVENUE
Code: 190010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
FINES AND FORFEITS
351200 Confiscated Property 550 150 133 16,000 15,050 1,000
TOTAL FINES AND FORFEITS 550 150 133 16,000 15,050 1,000
MISCELLANEOUS REVENUE
JAG Grant 0 11,780 0 0 0 0
361100 Interest Income 190 216 100 50 1 50
361105 SBA Interest Earnings 665 778 265 200 45 200
365000 Sale of Surplus 0 0 1,300 0 0 0
369400 Reimbursements 0 1,500 0 0 1,500 0
389991 Appropriation from PY Fund Balance 0 18,847 4,274 0 0 0
TOTAL MISCELLANEOUS REVENUE 855 21,341 5,939 250 1,546 250
TOTAL LAW ENFORCEMENT FORFEITURE 1,405 21,491 6,072 16,250 16,596 1,250
LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES
Code: 190051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
OPERATING EXPENDITURES
533100 Professional Services 0 2,566 5,072 0 0 0
535380 Departmental Supplies 0 0 0 0 1,500 0
TOTAL OPERATING EXPENDITURES 0 2,566 5,072 0 1,500 0
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 16,425 0 15,000 15,000 0
TOTAL CAPITAL OUTLAY 0 16,425 0 15,000 15,000 0
NON-OPERATING
708199 Other Grants & Aids 0 2,500 1,000 0 0 0
909990 Unappropriated 1,405 0 0 1,250 96 1,250
TOTAL NON-OPERATING 1,405 2,500 1,000 1,250 96 1,250
TOTAL LAW ENFORCEMENT FORFEITURE 1,405 21,491 6,072 16,250 16,596 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 2021/2022 ANNUAL BUDGET
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ANNUAL BUDGET
FISCAL YEAR 2021-2022
DEBT SERVICE FUNDS
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CITY OF SEBASTIAN, FLORIDA 2021/2022 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:
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.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STORMWATER UTILITY REVENUE DEBT SERVICE FUND
This debt service fund was used to record debt service payments associated with the Stormwater
Utility Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds were for
nineteen (19) years. The Bonds were refinanced using Bank Notes on December 18, 2013. The
outstanding debt for this fund will be $ 400,529 as of Sept 30, 2021. The debt proceeds were used to
improve the stormwater system according to the adopted stormwater master plan. The improvement
projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek. It will be
totally paid with the final payment on May 1, 2022.
STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND REVENUE
Code: 263010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
MISCELLANEOUS REVENUE
361100 Interest Income 3,771 5,464 2,165 1,000 600 600
TOTAL MISCELLANEOUS REVENUE 3,771 5,464 2,165 1,000 600 600
NON-REVENUE SOURCES
381130 Interfund Trfr from 130 DST 403,792 402,914 401,355 400,961 400,961 233,403
389991 Appropriation from PY Fund Balance 0 0 0 0 0 167,831
TOTAL NON-REVENUE SOURCES 403,792 402,914 401,355 400,961 400,961 401,234
TOTAL DEBT SERVICE FUND 407,563 408,378 403,520 401,961 401,561 401,834
STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND - EXPENDITURES
Code: 263051
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
DEBT SERVICE
707163 Principal - Stormwater Series 2003 371,000 377,000 382,000 387,000 387,000 395,000
707263 Interest - Stormwater Series 2003 33,078 26,659 20,137 13,529 13,529 6,834
909990 Unappropriated 3,485 4,719 1,383 1,432 1,032 0
TOTAL DEBT SERVICE 407,563 408,378 403,520 401,961 401,561 401,834
TOTAL DEBT SERVICE FUND 407,563 408,378 403,520 401,961 401,561 401,834
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ANNUAL BUDGET
FISCAL YEAR 2021-2022
CAPITAL PROJECT FUNDS
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CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021-22.
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 2021-22 projects is provided from General Fund, Local Option Gas Tax
(LOGT), Discretionary Sales Tax (DST), Riverfront CRA, Recreation Impact Fees, Stormwater Fees, Cemetery
Trust, Grants, Golf Course, Airport and Building Fund revenues. 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 2021-22 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 in the Capital Improvement Program
presented in a subsequent section of this document. 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.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS
FOR FISCAL YEAR 2021 – 2022
General Fund
1.3%
Local Option Gas
Tax
0.5%
Discretionary
Sales Tax Fund
34.6%
Riverfront CRA
1.4%
Recreation Impact
Fee Fund
1.1%
Stormwater
Revenue Fund
1.6%
Cemetery Trust
0.0%
Grants
58.8%
Golf Course
0.1%
Airport Fund
0.0%
Building Fund
0.6%
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
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CAPITAL IMPROVEMENT FUNDING SOURCES AND EXPENDITURES
FOR FISCAL YEAR 2021 – 2022
Local Community Recreation
General Option Redevelopment Impact Stormwater Cemetery Grants/Golf Airport Building
Fund Gas Tax DST Agency Fees Fund Trust Private Funds Fund Fund Fund Total
FISCAL YEAR 2021/2022
General Government
City Manager Vehicle 32,000 32,000
Vx Rail Lease Payments 43,195 43,195
60,000 60,000
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
CAD/RMS System Update 139,200 139,200
Police Department
Police Station Sign 7,500 7,500
Police Vehicles 305,000 305,000
78,583 78,583
Road Patrol Equipment 22,300 22,300
Police COPE Trailer 20,500 20,500
Utility Vehicle 18,000 18,000
Operations Equipment 8,000 8,000
Investigations Equipment 11,000 11,000
Community Development
Harrison Street Park Plaza 225,000 225,000
Working Waterfront 50,000 50,000
CDD Vehicle 33,000 33,000
Roads Department
Portable Traffic Analyzers 4,870 4,870
Sidewalk Replacement 100,000 100,000
Roads Division Equipment 58,906 58,906
Public Facilities Department
Public Facilities Compound 5,334,024 5,334,024
Fleet Division Equipment 7,500 7,500
New Cemetery Signage 10,000 10,000
Stairwell Evacuation Chairs 3,000 3,000
Leisure Services Department
BSSC Baseball Backstops 75,000 75,000
Refurbish Portable Stage 14,000 14,000
Maintenance Equipment 45,000 45,000
Park Signage 30,000 30,000
Parks Division Vehicles 25,000 25,000
Playground Improvements 100,000 100,000
Park Improvements 20,000 20,000
Stormwater
Stormwater Equipment 80,000 80,000
Backhoe and Tractor Attachments 9,500 9,500
Slip Lining/Pipe Replacement 250,000 250,000
Swale/Driveway Culvert 115,000 115,000
Stormwater Pond Fountains 13,500 13,500
Canal Restoration 500,000 11,000,000 11,500,000
Concha Dam Replacement 100,000 300,000 400,000
Golf Course
Ditch #15 Improvements 20,000 20,000
Golf Course Parking Lot 5,000 5,000
Airport
Airport Mobile Radios 7,500 7,500
Construction of Square Hangars 144,000 576,000 720,000
Building
Office Renovations 116,000 116,000
Total FY 2021/2022 267,206$ 104,870$ 6,987,502$ 275,000$ 225,000$ 318,000$ 10,000$ 11,876,000$ 25,000$ 7,500$ 116,000$ 20,212,078$
Email Archive System
Vehicle/Body Cameras
157
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION
FOR FISCAL YEAR 2021 – 2022
GENERAL GOVERNMENT - CITY MANAGER
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
$32,000 $0 $0 $0 $0 $0 $32,000
Operating Impact:
$0 ($6,400)($3,200)$0 $3,200 $4,480 ($1,920)
Project Pricing:
The mileage on the City Manager's vehicle is currently 95K miles.City Manager needs a reliable vehicle to
attend meetings outside of City Hall and perform numerous site /project visits on a continuous basis.The
current City Manager vehicle could be utilized to replace CM2 which is now used when needed for other
City staff members.
$28,000 to $32,000 is the going price for a Dodge Durango and Ford Explorer.Pricing estimate received
from the Fleet Superintendent.
City Manager Vehicle
General Fund Provide Vehicle for City Manager.
GENERAL GOVERNMENT - MIS DIVISION
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
43,195$ 43,195$ 43,195$ -$ -$ -$ 129,585$
Operating Impact:
-$ (7,343)$ (8,639)$ (3,888)$ 13,390$ 28,077$ 21,598$
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.
Lease was provided through Dell, which was the only provider of this technology.
Vx Rail Lease Payments
Discretionary Sales Tax Capital Lease Payments on VxRail Infrastructure.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
60,000$ -$ -$ -$ -$ -$ 60,000$
Operating Impact:
-$ (10,200)$ (1,800)$ 6,600$ 13,800$ 18,600$ 27,000$
Project Pricing:Pricing is based current contracts with the customers of Acronis, Proofpoint and Barracuda.
Email Archive System
Discretionary Sales Tax Renewal or Replacement of Barracuda Backup and Secure Gateway.
The Agreement for the use of the Barracuda technology is up for renewal and a determination needs to be
made to continue with Barracuda or to switch to another vendor.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
45,000$ 35,000$ 45,000$ 35,000$ 45,000$ 35,000$ 240,000$
Operating Impact:
-$ (7,650)$ (7,300)$ (3,750)$ 6,900$ 18,250$ 6,450$
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 year warranties,docking stations and monitors.
Desktops are approximately $1,500 each.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GENERAL GOVERNMENT - MIS DIVISION (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 60,000$
Operating Impact:
$0 (1,700)$ (2,000)$ (900)$ 1,400$ 4,500$ 1,300$
Project Pricing:
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.
COStv Equipment
Discretionary Sales Tax Update Equipment needed to continue broadcasting.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 180,000$ Operating Impact:
-$ (5,100)$ (6,000)$ (2,700)$ 4,200$ 13,500$ 3,900$
Project Pricing:Based on anticipated needs.
Network Infrastructure
Discretionary Sales Tax Network Infrastructure Upgrades.
General upgrading of network infrastucture in order to continue to provide services.This includes switches,
servers and other needed infrastructure.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ 20,000$ -$ -$ -$ -$ 30,000$ Operating Impact:
-$ (1,700)$ (3,700)$ 500$ 4,500$ 7,700$ 7,300$
Project Pricing:
Over-the-Air Connections
Discretionary Sales Tax Over-the-Air Redundant Network Connections.
Over-The-Air (wireless)backup network connections for both the Golf Course and the new Public Works
Compound need to be added.
Dependent on technology that is selected.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
139,200$ 60,775$ 60,775$ 60,775$ 60,775$ 60,775$ 443,075$
Operating Impact:
-$ -$ -$ (4,250)$ (4,150)$ 2,150$ (6,250)$
Project Pricing:Written quote obtained.
CAD/RMS System Update
Discretionary Sales Tax Soma Global CAD/RMS System Implementation.
Updated CAD/RMS sytem to address security and FDLE Technical Audit shortcomings and assist in
providing fluid workflow throughout the Police Department.Will allow a more accurate and seamless
operation within the Communications,Records,and Patrol divisions.Product includes integrated redaction
software to assist in efficient and timely completion of public record requests.Soma Global will also be able
to provide other essential functions which will allow for the consolidation of other programs the deparment is
currently paying addtional costs to have and operate.
159
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE DEPARTMENT
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:Pricing was provided by the Leisure Services Director who has been working with the company replacing the
other City signs.
Police Station Sign
General Fund Replace the Police Department's Main Signage.
The main sign in front of the police department is 18 years old,weathered and needs to be replaced and
turned 90 degrees to be seen better from the roadway.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
305,000$ 310,000$ 315,000$ 320,000$ 325,000$ 330,000$ 1,905,000$
Operating Impact:
-$ (61,000)$ (92,500)$ (94,000)$ (65,000)$ (23,300)$ (335,800)$
Project Pricing:
Police Vehicles
Discretionary Sales Tax 21/22- 5 Vehicles w/equipment (305K).
22/23- 5 Vehicles w/equipment (310K).
23/24- 5 Vehicles w/equipment (315K).
24/25- 5 Vehicles w/ equipment (320K).
25/26- 5 Vehicles w/equipment (325K).
26/27- 5 Vehicles w/equipment (330K).
This allocation is for the replacement of older vehicles with higher mileage and maintenance expense,with
associated vehicle equipment including body cameras, computers and communications equipment.
No written quote available due to impending price increase. Cost projections have been increased by $1,000
over prior estimates.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
78,583$ 78,583$ 78,583$ 78,583$ 39,292$ -$ 353,624$
Operating Impact:
-$ (15,717)$ (23,575)$ (23,575)$ (15,717)$ 3,143$ (75,440)$
Project Pricing:
To promote full transparency and obtain video surveillance footage of every encounter with patrol officers
for evidentiary purposes.This is the remainder of a 5 year lease agreement initiated in FY 20-21 and includes
unlimited cloud storage and maintenance fees.
Written quote/lease aggreement was obtained.
Vehicle/Body Cameras
Discretionary Sales Tax Lease Agreement for Vehicle/Body Cameras.
160
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
22,300$ 23,300$ 13,000$ 17,000$ 13,000$ 13,000$ 101,600$
Operating Impact:
-$ (4,460)$ (6,890)$ (4,930)$ (2,470)$ 1,152$ (17,598)$
Project Pricing:
Replace older failing Tasers.Equip all officers with rifles and replace the old rifles.Replace the old LIDAR
(laser radar)units that are 15 to 18 years old.Replace expiring SRT helmets.Outfit SRT with night vision
optics to allow team members to deal with critical incidents in low light/dark conditions.
Written quotes. Price is factored to have a slight increase in cost next fiscal or calendar year.
Road Patrol Equipment
General Fund 21/22 - 5 Tasers $8,500, 5 patrol rifles $5,000, 1 Night Vision Gear
$4,500 and 2 LIDAR units $4,300.
22/23 - 5 Tasers $8,500, 5 patrol rifles $5,000, 1 Night Vision Gear
$4,500, 2 LIDAR units $4,300 and 1 SRT helmet $1,000.
23/24 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
24/25 - 5 Tasers $8,500, 1 Night Vision Gear $4,500 and 4 SRT
helmets $4,000, .
25/26 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
26/27 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,500$ -$ -$ -$ -$ -$ 20,500$
Operating Impact:
-$ (4,715)$ (3,485)$ (2,255)$ (1,025)$ 205$ (11,275)$
Project Pricing:
Discretionary Sales Tax 21/22 - Replace COPE Concession Trailer.
Replace the existing COPE trailer with an 8.6'x14'trailer that is more suitable to distributing concessions,
which is one of the main components of our community events.This trailer comes with a 13.5k BTU air
conditioner,fluorescent lights,power outlets,porch lights,storage cabinets,a custom sink,hot water heater,
a mini refrigerator, water pump and concesion window with glass and screen.
Written quote. Prices are factored to have a slight increase in cost next fiscal or calendar year.
Police COPE Trailer
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
18,000$ -$ -$ -$ -$ -$ 18,000$
Operating Impact:
-$ (3,060)$ (540)$ 1,980$ 4,140$ 5,580$ 8,100$
Project Pricing:
This vehicle is needed to assist during training to transport cumbersome gear and training tools,such as
ammo,steel targets,barracades,where larger vehicles are not permitted to travel due to terrain.It will also
give us the ability to safely conduct search and rescue operations throughout the city where the terrain will
not allow safe access,such as the North Conservation area,where numerous walker/hikers have been lost and
needed to be quickly located and evacuated due to medical conditions.
Written quote obtained.
Utility Vehicle
Discretionary Sales Tax Purchase 2020 CAN-AM SSV Defender Pro Utility Vehicle.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
POLICE DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
8,000$ -$ -$ -$ -$ -$ 8,000$
Operating Impact:
-$ (5,000)$ (4,500)$ (4,000)$ (3,500)$ (3,000)$ (20,000)$
Project Pricing:
Operations Equipment
General Fund Purchase EZ Flex Sport Mats (8K).
These will be used to cover the PD training room floor to be utilized as a Defensive Tactics/RadKids training
area.This will allow the majority of similar type training to take place at the PD and reduce the need to be
dependant upon outside agency's facilities, which we have had to utilize several times a year.
Written quote obtained however,the quote does not include installation or the addition of agency logos.The
quote for the mats, with those additions bring the total to $8,000.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
11,000$ -$ -$ -$ -$ -$ 11,000$ Operating Impact:
-$ (2,200)$ (1,100)$ -$ 1,100$ 1,540$ (660)$
Project Pricing:
In accordance with accreditation standards the safe in the evidence building must be secured separately by
fence or other secured barrier. Miscellaneous surveillance equipment required for DICE unit.
Verbal quote obtained, written quote pending.
Investigations Equipment
General Fund Fence enclosure to secure safe located within the evidence building
(4K); Surveillance equipment (7K).
COMMUNITY DEVELOPMENT DEPARTMENT
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
225,000$ 270,000$ -$ -$ -$ -$ 495,000$
Operating Impact:
-$ (4,460)$ (6,890)$ (4,930)$ (2,470)$ 1,152$ (17,598)$
Project Pricing:
Harrison Street Park Plaza
Community Redevelopment
Agency
Provide Parking, Event Space and Connections to Downtown Area.
The CRA Master Plan indicates this will have an immediate positive impact to the business district. $270,000
of this project was funded in FY 20-21.
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 $350,000
for the second.Includes zero curbs,pervious pavers and tree/landscape.Creation of the vista and seemless
event space will require further improvements on the east side of the park and riverfront.The completed
project will create event space and have a positive impact to the business district.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
50,000$ -$ -$ -$ -$ -$ 50,000$
Operating Impact:
-$ (10,000)$ (9,000)$ (8,000)$ (7,000)$ (6,000)$ (40,000)$
Project Pricing:
Community Redevelopment
Agency
Completion of Working Waterfront project to include deck
improvement, landscaping and historic signage.
Site requires landscape and informational historic signage.Improvements to the decks will complete the
sites ability to be utilized as an event and education center in accordance with the FCT grant.
$45K of 2020 funds for Shoreline and Parking lot improvements were used to complete construction.
Landscape design estimated costs at $40,000.Changes to design and source of plants may reduce price.
Estimates for deck improvements are $6K and historic signage are approximately $4K.
Working Waterfront
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
33,000$ -$ -$ -$ -$ -$ 33,000$
Operating Impact:
-$ (8,250)$ (6,600)$ (4,950)$ (3,300)$ (3,630)$ (26,730)$
Project Pricing:
CDD Vehicle
General Fund Purchase a Vehicle for Community Development.
A new vehicle is needed to perform project management,pre-construction and site plan field visits.The
current vehicle has broken down several times,costing the department $800 over budget (so far)in repairs
this fiscal year.This 2008 Chevy Trailblazer has over 120K miles and it is recommended that it be replaced.
Staff requests an Explorer or similar model vehicle.
Based off 2019 Explorer 4x2 purchased for Leisure Services.
ROADS DEPARTMENT
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
4,870$ -$ -$ -$ -$ -$ 4,870$
Operating Impact:
-$ (974)$ (487)$ -$ 487$ 682$ (292)$
Project Pricing:Quotation from a vendor.
Portable Traffic Analyzers
Local Option Gas Tax Purchase of two sensors to collect information on traffic patterns.
This is for collecting traffic data on speed,traffic volume and vehicle classifications.These statistics will be
used to plan future road improvements.
163
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
ROADS DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 600,000$
Operating Impact:
-$ (13,000)$ (22,000)$ (27,000)$ (28,000)$ (25,000)$ (115,000)$
Project Pricing:
Sidewalk Replacement
Local Option Gas Tax Replace 5,000 linear feet of 5 foot wide sidewalk along high
pedestrian/bicycle usage City streets each fiscal year.
The City receives a large number of citizen request to repair sidewalks in a highly deteriorated condition.
These are serious trip and fall hazards and expose the City to significant tort liability.The City has not had a
formal sidewalk repair/replacement program for many years and only makes spot repairs following
significant trip and fall incidents. This work will be contracted out to adequately address this need.
Staff secured quotes from contractors.For Precision Cut Concrete (PCC)and its placement for greater than
$61 square yards at 4"thickness,the low quote is $36 per square yard of PCC placed.At 5 foot sidewalk
width, about 5,000 linear feet of PCC sidewalk can be placed per year at a cost of $100,000.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
58,906$ -$ -$ -$ -$ -$ 58,906$
Operating Impact:
-$ (11,781)$ (5,891)$ -$ 5,891$ 8,247$ (3,534)$
Project Pricing:
Roads Division Equipment
General Fund 3/4 Ton Pickup (35K),Concrete Chain Saws(3,140),Skid Steer
Attachments (7,766), Zero Turn Riding Mower (13,000).
Pickup replaces PW94 at the end of its cost-efficient life.Concrete Chain Saws are to replace a heavy saw
used for cuts of headwalls and other vertical cuts and a 14"Concrete Saw is to replace a lighter saw used for
horizontal cuts.Skid Steer Attachments include 84"6-way dozer blade and tree boom with hook used to
maintain the shoulder of roadways. Riding Mower replaces a current mower.
Estimated pricing.
PUBLIC FACILITIES – FACILITIES MAINTENANCE DIVISION
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
5,334,024$ -$ -$ -$ -$ -$ 5,334,024$
Operating Impact:
-$ (1,280,166)$ (1,280,166)$ (1,226,826)$ (1,226,826)$ (1,173,485)$ (6,187,468)$
Project Pricing:
Public Facilities Compound
Discretionary Sales Tax Complete Construction of New Public Facilities Compound.
This is funding for the expected remaining balance of the design-build project authorized in FY 20-21.
Remainder of the $9,133,483 Design-Build Contract.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PUBLIC FACILITIES – FACILITIES MAINTENANCE DIVISION (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
3,000$ -$ -$ -$ -$ -$ 3,000$
Operating Impact:
-$ (600)$ (300)$ -$ 300$ 420$ (180)$
Project Pricing:
General Fund Install Evacuation Chairs in the Stairwell at City Hall.
This will address the safety issue for assisting disabled persons in the case of an emergency.
Estimated based on the cost of other newly installed signs.
Stairwell Evacuation Chairs
PUBLIC FACILITIES – FLEET DIVISION
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:
The Air Conditioning Service Machine is required for the new type of refrigerant.Existing Machine will
remain in service.Installing tool cabinets in the Service Truck will allow them to stay organized and adding
lighting will increase the safety of the operator.
Prices are estimated.
Fleet Division Equipment
General Fund 21/22 Air Conditioning Service Machine (5,500), Garage Service Truck
Lights and Tool Cabinets (2,000).
PUBLIC FACILITIES – CEMETERY DIVISION
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ -$ -$ -$ -$ -$ 10,000$
Operating Impact:
-$ (2,000)$ (1,000)$ -$ 1,000$ 1,400$ (600)$
Project Pricing:
New Cemetery Signage
Cemetery Trust Fund Install Signage Using New City Design Format.
The Cemetery lacks signage. The signage will use the new design for City signs.
Estimated based on the cost of other newly installed signs.
165
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LEISURE SERVICES DEPARTMENT
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
75,000$ -$ -$ -$ -$ -$ 75,000$
Operating Impact:
-$ (18,000)$ (18,000)$ (17,250)$ (17,250)$ (16,500)$ (87,000)$
Project Pricing:
The current condition of the backstops on all 4 fields is a safety concern for participants,spectators and staff
due to the badly rusted poles.
Cost estimate is based on pricing provided by the lowest bid contractor that was selected during our baseball
field fencing replacement project. (All Zones $18,750 Each)
Recreation Impact Fee Replace the backstops on all 4 baseball/softball fields at the Barber
Street Sports Complex.The current fencing is badly rusted and creates a
safety concern due to its current condition.
BSSC Baseball Backstops
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
14,000$ -$ -$ -$ -$ -$ 14,000$
Operating Impact:
-$ (3,220)$ (2,380)$ (1,540)$ (700)$ 140$ (7,700)$
Project Pricing:Cost estimate is based on pricing provided by a local vendor.
Refurbish Portable Stage
General Fund Refurbish the stage to increase its life expectancy.It has rusting in many
spots along the interior and concerns with the hydraulic hoses failing
due to their age and current condition.Project includes sandblasting
many areas of the stage and replacing hydraulic lines.
Staff recommends refurbishment of this stage as soon as possible to prevent any safety concerns.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
45,000$ 80,000$ 10,000$ -$ -$ -$ 135,000$
Operating Impact:
-$ (9,000)$ (20,500)$ (10,000)$ 3,500$ 14,300$ (21,700)$
Project Pricing:
Mowers P370 &P375 need to be replaced.Other mowers are scheduled replacements of mowing crew
mowers that maintain the common grounds within parks,Schumann Drive,and Sebastian Blvd.As we
continue to improve the Barber Street Athletic Fields and follow the IPM Plan to reduce chemical usage,we
have some mechanical and cultural ways that require new machinery.The Top Dressing machine and
Verticutter will provide the equipment for continued progress on the objectives of the IPM plan.
This pricing was provided by Alan from the Garage based on his purchasing experience and also quotes
collected from various vendors.
Maintenance Equipment
General Fund Provide Necessary Leisure Services Maintenance Equipment and also
replacement of existing equipment.
21-22 Replace (2) John Deere Mowers (20K)
21-22 Purchase a Top Dressing Machine (15K)
21-22 Purchase a Verti-Cutter (10K)
22-23 Replace (2) John Deere Mowers (20K)
22-23 Replace John Deere 5410 Tractor (60K)
23-24 Replace (1) John Deere Mower (10K)
166
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LEISURE SERVICES DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
30,000$ -$ -$ -$ -$ -$ 30,000$
Operating Impact:
-$ (6,000)$ (3,000)$ -$ 3,000$ 4,200$ (1,800)$
Project Pricing:Based on our Parks Signage agreement with the selected sign manufacturer,Signstar.Year 3 of the sign
replacement plan will total around $30,000 to complete all of the signage. (All Zones $7,500 Each.)
Park Signage
Recreation Impact Fees Parks Identifying Signage Replacement.
Continues update of Park Identifying Signs.Needed to address one of the goals of the updated Parks and
Recreation Element of the Comprehensive Plan.This addresses all signs needing to be replaced or installed
at parks not currently having City identifying signs.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
25,000$ 25,000$ 25,000$ -$ -$ -$ 75,000$
Operating Impact:
-$ (5,000)$ (7,500)$ (7,500)$ -$ 6,000$ (14,000)$
Project Pricing:
Parks Division Vehicles
General Fund FY 21-22 1/2 Ton Pickup (25K).
FY 22-23 1/2 Ton Pickup (25K).
FY 23-24 1/2 Ton Pickup (25K).
These are all recommended replacements from the Garage based on the age and maintenance expenditures
on these vehicles.
This pricing and replacement schedule was provided by the Fleet Superintendent based on his quotes.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
100,000$ -$ 120,000$ 50,000$ 100,000$ 50,000$ 420,000$
Operating Impact:
-$ (20,000)$ (18,000)$ (40,000)$ (45,600)$ (60,200)$ (183,800)$
Project Pricing:
Playground Improvements
Recreation Impact Fund Replace and improve current playgrounds throughout the City to
become more accessible:
21-22 Easy Street Zone B $50K, Filbert Park Zone C $50K.
23-24 Creative Playground All Zones $30K Each.
24-25 Bryant Court Park Zone C $50K.
25-26 Hardee Park Zone A $50K, Schumann Park Zone C $50K.
26-27 Community Center Zone B $50K.
Many of the playgrounds throughout the City are in need of replacement within the next few years.As a part
of this replacement I would like to begin implementing all-inclusive portions to each playground so that we
have more accessible options throughout the City to better serve our residents.
Pricing is based on the pricing quotes in speaking with numerous vendors this year.The materials costs have
increased drastically over the course of the last year, similar to most other construction materials.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
LEISURE SERVICES DEPARTMENT (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 120,000$
Operating Impact:
-$ (4,000)$ (7,600)$ (10,800)$ (13,600)$ (16,000)$ (52,000)$
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.
Will be established at time improvements are better defined. (All Zones $5,000 Each).
Park Improvements
Recreation Impact Fund Provide funds to be able to immediately address park improvements.
STORMWATER FUND
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
80,000$ -$ -$ -$ -$ -$ 80,000$
Operating Impact:
-$ (16,000)$ (8,000)$ -$ 8,000$ 11,200$ (4,800)$
Project Pricing:
This additional Compact Excavator is needed to clean the smaller stormwater drainage ditches.
The Excavator is priced at $70,824 but is expected to be $80,000 with adding two vegetation buckets.
Stormwater Equipment
Stormwater Utility Fund E42 R2 Service Bobcat Compact Excavator.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
9,500$ -$ -$ -$ -$ -$ 9,500$
Operating Impact:
-$ (2,185)$ (1,615)$ (1,045)$ (475)$ 95$ (5,225)$
Project Pricing:
The aquatic bucket is required for cleaning the ditches and rights-of-way with the backhoe.The Bush Hog
attachment is for cutting City property and drainage ditches with the Kubota tractor.
Estimated pricing.
Backhoe and Tractor Attachments
Stormwater Utility Fund Purchase Aquatic Bucket for the Backhoe ($6,000)and Bush Hog
Attachment for the Kubota Tractor ($3,500).
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
250,000$ 120,000$ 130,000$ 145,000$ 160,000$ 175,000$ 980,000$
Operating Impact:
-$ -$ -$ -$ -$ -$ -$
Project Pricing:
Used for failing stormwater pipes.Sliplining avoids open cutting of the roadway and adjacent properties and
is used when the depth and construction is expected to cause excessive damage.
Staff recently completed similar projects and has a good idea of the total cost for these projects.
Slip Lining/Pipe Replacement
Discretionary Sales Tax Replacing pipe or sliplining when practical.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STORMWATER FUND (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
115,000$ 130,000$ 150,000$ 130,000$ 130,000$ 130,000$ 785,000$
Operating Impact:
-$ -$ -$ -$ -$ -$ -$
Project Pricing:Cost cover cost of concrete (driveways &headwalls)culverts and sod.Work to be performed in house
except for driveway cuts and concrete replacement.
Swale/Driveway Culverts
Stormwater Utility Fund City crews to correct all drainage deficiencies,swales,culverts and
make driveway and headwall repairs as appropiate in conjunction with
street reconstruction projects.
Significantly extends pavement life and reduces long term pavement management cost.The City will
completing year 3 of its pavement management program.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.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
13,500$ -$ -$ -$ -$ -$ 13,500$
Operating Impact:
-$ (1,755)$ (1,215)$ (675)$ (135)$ 405$ (3,375)$
Project Pricing:
Stormwater Pond Fountains
Stormwater Utility Fund Purchase and install Stormwater Aeration Fountains.
The city has successfully installed and operates stormwater fountains in three of its stormwater ponds.These
fountains aerate and ozygenate the water and in doing so,improve the water quality and promote the growth
of desirable plant species.This is an important additional non-chemical,mechanical method of stormwater
pond maintenance and reduces the amount and cost of herbidide application.
Periwinkle Pond:Aeration Fountain for $4,500 plus the installation of new electrical service @ $2,000 =
$6,500, Tulip solar powered aeration fountain for $7,000. Total Cost = $13,500.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
11,500,000$ 11,500,000$ -$ -$ -$ -$ 23,000,000$
Operating Impact:
-$ (2,760,000)$ (5,520,000)$ (5,405,000)$ (5,290,000)$ (5,175,000)$ (24,150,000)$
Project Pricing:
Canal Restoration
Discretionary Sales Tax Fund to
Match $1 Million for FEMA Grant
of $22 Million over two years.
An application is being made to FEMA for a $23 million dollar project
to restore the canal sides/bottom of the Collier Creek/Elkcam Canal to
their original contour.
Significant accumulation of dead vegetation and growth of rooted invasive aquatic species has occurred over
the years in the City's 8.15 mile Collier Creek/Elkcam Canal.Effective maintenance management and
vegetation management requires that these issues be addressed.
The actual cost will be dependent on the Program eventually adopted.
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
STORMWATER FUND (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
400,000$ -$ -$ -$ -$ -$ 400,000$
Operating Impact:
-$ (96,000)$ (96,000)$ (92,000)$ (92,000)$ (88,000)$ (464,000)$
Project Pricing:
Concha dam is very close to the end of its useful life with a number of holes and cavities clearly visable.
Placing a new wall immediately upstream in front of it will avoid a $4,400,000 cost of total replacement,
reduce the maintenance cost and ease concern over a catastropic failure.
Includes:planning,design,construction and construction management.A FEMA Local Mitigation Strategy
grant is being pursued.
Concha Dam Replacement
75% FEMA Grant $300,000.
25% Matching equirement from
Stormwater Utility Fund $100,000.
Install new wall in front of the Concha Dam.
GOLF COURSE
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,000$ -$ -$ -$ -$ -$ 20,000$
Operating Impact:
-$ (4,800)$ (4,800)$ (4,600)$ (4,600)$ (4,400)$ (23,200)$
Project Pricing:
Ditch #15 Improvements
Golf Course Pipe or Deepen the Existing Ditch.
This ditch crosses the fairway and is very unsightly because it does not drain well.The current condition of
the area is very suitable for water moccasins.One option is to pipe the ditch,which is approximately 280 feet
by 60 feet with 18 to 24 inch pipe,site work and sod.The other option is to dig it out to hold more water,
then do site work around it for adaquate sheet water drainage.
Estimated pricing.
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
5,000$ -$ -$ -$ -$ -$ 5,000$
Operating Impact:
-$ (650)$ (450)$ (250)$ (50)$ 150$ (1,250)$
Project Pricing:
Golf Course Parking Lot
Golf Course Replace Parking Bumpers, Patch Asphalt and Repaint Lines.
Repaint approx 125 parking space lines,complete with directional arrows throughout parking lot,replace
damaged parking bumpers,patch any holes or cracks in ashpalt.Current parking lot lines are extremely
faded and the parking lot in general needs some repair, along with some new parking bumpers.
Estimated pricing.
170
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
AIRPORT FUND
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:
Airport Mobile Radios
Airport Fund Purchase 2-Way Mobile Radios for Airport Rolling Equipment
Airport vehicles lack mobile air-band VHF radios. This is a safety related item. 3 would be purchased.
Estimated pricing forecasted in Grant Application Spreadsheet. Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
720,000$ -$ -$ -$ -$ -$ 720,000$
Operating Impact:
-$ (100,800)$ (100,800)$ (100,800)$ (100,800)$ (100,800)$ (504,000)$
Project Pricing:Estimated pricing forecasted in Grant Application Spreadsheet.
Construction of Square Hangars
80% FDOT Grant $576,000.
20% Matching Requirements from
Discretionary Sales Tax $144,000.
Develop the Site and Construct Two Square Corporate Business
Hangars.
These will be leased to generate revenue, as well as bringing in new businesses and jobs.
BUILDING FUND
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
116,000$ -$ -$ -$ -$ -$ 116,000$
Operating Impact:
-$ (27,840)$ (27,840)$ (26,680)$ (26,680)$ (25,520)$ (134,560)$
Project Pricing:
Office Renovations
Building Fund Remodel the Building Departments Office Area.
This project will renovate the front counter area,including lowering the counter and moving it back to
provide room for an improved customer waiting area seating.Bullet-proof glass will be installed,added
space will also be provided to make public information materials available.Included in his project will be a
reconfiguration of the office space located behind the front counter area.
Updated estimates have resulted in a higher estimate than previously foreseen.
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CITY OF SEBASTIAN, FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2021-2022
ENTERPRISE FUNDS
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CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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CITY OF SEBASTIAN, FLORIDA 2021/2022 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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget
Total Revenues 1,501,945$ 1,406,022$ 1,527,331$ 1,503,081$ 1,499,217$ 1,546,316$
Total GC Administration Division 955,566 669,768 661,002 756,020 738,823 787,755
Total GC Greens Division 578,143 566,101 579,658 602,483 590,837 588,980
Total GC Carts Division 98,493 99,341 108,159 154,154 163,971 188,290
Total Expenses 1,632,202 1,335,211 1,348,818 1,512,657 1,493,631 1,565,025
Change in Unrestricted Reserves (130,257)$ 70,812$ 178,514$ (9,576)$ 5,586$ (18,709)$
GOLF COURSE FUND REVENUE
Code: 410010
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget Difference
Charges for services 1,257,047$ 1,400,898$ 1,524,949$ 1,503,081$ 1,498,767$ 1,546,316$ 47,549$
Non-operating revenues 244,897 5,124 2,382 - 450 - (450)
Use of Unrestricted Reserves 130,257 - - 9,576 - 18,709 18,709
Total revenues 1,632,202$ 1,406,022$ 1,527,331$ 1,512,657$ 1,499,217$ 1,565,025$ 65,808$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from 2020-21 Projected Revenue Difference
47,549$
(450)$
The Fiscal Year 2021-2022 adopted budget for Golf Course fund revenue is $1,546,316.This compares to the 2020-2021 projected revenue of $1,499,217,an increase
of $ 47,099, or 3.14%.
1. Charges for services - Increase due to anticipated additional memberships and rounds played as well as fee increases.
2. Non-operating revenues - Decrease due to lower anticipated interest.
175
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE REVENUE
Code: 410010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
CHARGES FOR SERVICES
347501 Green Fees 408,307 448,684 502,576 473,960 473,960 483,439
347502 Cart Rentals 573,552 643,304 683,628 672,000 672,000 685,440
347510 Driving Range Fees 41,141 45,651 52,385 47,200 47,200 48,144
347512 Club Storage Fees 2,795 3,175 3,185 3,252 3,247 3,252
347513 Club Rentals Fees 2,626 2,752 2,304 2,600 2,600 2,750
347521 Membership Fees 84,877 96,306 101,928 117,897 116,330 137,103
347522 Handicap Fees 4,500 4,940 5,390 5,500 4,752 5,000
347523 Resident Card Fees 30,047 32,244 32,384 34,000 32,000 32,477
347530 Non-Taxable Sales 26 38 73 40 45 50
347540 Pro Shop Sales 81,460 87,462 101,711 108,172 108,172 110,000
362100 Rents and Royalties 17,592 27,463 30,001 30,000 30,001 30,001
366000 Contributions & Donations 0 0 0 0 0 0
369400 Reimbursements 5,139 5,206 2,834 3,000 3,000 3,000
369900 Other Miscellaneous Revenues 1,925 1,124 2,966 2,000 2,000 2,000
369941 Sales Tax Commissions 360 360 360 360 360 360
369945 Pro Lesson Fees 2,441 2,113 3,279 3,000 3,000 3,200
369995 Cash Over/Short 260 75 (54)100 100 100
TOTAL CHARGES FOR SERVICES 1,257,047 1,400,898 1,524,949 1,503,081 1,498,767 1,546,316
NON-OPERATING REVENUE
334451 FDOT JPA Revenue 50,000 0 0 0 0 0
361100 Interest Earnings (3,403)3,570 771 0 450 0
364100 Sale of Fixed Assets 48,605 1,512 1,380 0 0 0
365000 Sale of Surplus 0 43 231 0 0 0
381001 Interfund Transfer from 001 GF 11,320 0 0 0 0 0
381130 Interfund Transfer from Fund 130 138,375 0 0 0 0 0
381148 Interfund Transfer from Fund 480 0 0 0 0 0 0
TOTAL NON-OPERATING REVENUE 244,897 5,124 2,382 0 450 0
TOTAL GOLF COURSE REVENUES 1,501,945 1,406,022 1,527,331 1,503,081 1,499,217 1,546,316
USE OF UNRESTRICTED RESERVES 130,257 0 0 9,576 0 18,709
TOTAL GOLF COURSE SOURCES 1,632,202 1,406,022 1,527,331 1,512,657 1,499,217 1,565,025
176
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
$1.5 million in total revenue
$620,000 in cart revenue
$513,000 in greens fee revenue
52,035 rounds
$65,561 in Annual Memberships
$30,000 in Discount Card Sales
$90,000 in Golf Shop sales
$54,000 in Driving Range sales
$4,000 in Professional Golf Lessons
$3,630 in USGA Golf Handicap memberships
$30,000 collected in rent revenue
6 golf tees renovated, enlarged, and re-grassed with Celebration Bermuda.
Re-powered entire golf cart fleet, totaling 480 lead-acid batteries.
Through a combined effort and alliance with the Indian River Golf Foundation, offered numerous clinics and
events for junior golfers.
Organized and conducted over 10 charitable events as well as offered daily leagues and weekly and monthly
traveling leagues.
FISCAL YEAR 2022 GOALS & OBJECTIVES
Strive to continue, instill, and improve quality, unsurpassed customer service.
Strive for total revenue to meet or exceed $1.5 million in revenue and for rounds to meet or exceed 60,000
total rounds.
Continue to offer a fully-stocked discount golf shop, complete with quality, name-brand merchandise and
competitive prices while fulfilling the wants and needs of our customers.
In order to ensure a high-degree of repeat play from our customers, continue to offer a variety of daily leagues,
tournaments and special / charity events.
In order to promote the great game of golf, thus ensuring another way to create repeat play from our
customers, continue to offer clinics, lessons and other events and continue our long-standing agreement with
the Indian River Golf Foundation.
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 expectations, especially when related to all golf course
grounds and turf, with heavy emphasis on (in order) greens, tees & fairways.
177
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
SERVICE PROGRAM 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Number of Annual Fees Sold 123 134 152 158 184
Single Resident 67 76 72 78 90
Family Resident 56 58 80 80 94
Resident/Discount Cards 643 690 693 710 695
TOTAL ANNUAL FEES SOLD 766 824 845 868 879
Annual Fee Rounds 8,013 9,345 10,917 9,500 12,051
Daily Fee Rounds 33,919 36,471 41,474 40,500 42,000
TOTAL NUMBER OF ROUNDS PLAYED 41,932 45,816 52,391 50,000 64,051
GOLF COURSE ADMINISTRATION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
30.00%30.00%
20.00%20.00%
20.00%20.00%
20.00%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.
178
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE ADMINISTRATION BUDGET SUMMARY
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Personal Services 258,649$ 276,996$ 280,310$ 303,929$ 296,010$ 316,470$ 20,460$
Operating Expenses 385,878 373,277 372,479 378,725 369,447 375,200 5,753
Capital Outlay 303,920 10,892 - - - 25,000 25,000
Transfers 7,118 8,604 8,213 73,366 73,366 71,085 (2,281)
Contingency - 70,812 178,514 - - -
Total 955,566$ 669,768$ 661,002$ 756,020$ 738,822$ 787,755$ 48,933$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenses:Difference
20,460$
5,753$
25,000$
(2,281)$
The Fiscal Year 2021-2022 adopted budget for Golf Course Administration is $ 787,755. This compares to the 2020-2021 projected
expenses of $ 738,822, an increase of $ 48,933, or 6.62%
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to higher cost of pro shop inventory and insurance.
3. Capital Outlay - Increase due to parking lot and ditch improvements requested this year.
4. Transfers - Decrease due to lower interest rate on loan repayment.
PERSONAL SERVICES SCHEDULE
GOLF COURSE ADMINISTRATION
Projected
PAY Amended Expense Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Golf Course Director 64,487 / 116,076 1.00 1.00 1.00 1.00 111,000$ 115,000$
Administrative Assistant 30,821 / 55,478 1.00 1.00 1.00 1.00 61,500 61,500
Assistant Golf Pro (P/T)22,282 / 40,107 0.50 0.50 0.50 0.50 21,000 20,000
Cashier (P/T)20,988 / 37,778 1.50 1.50 1.50 1.50 29,250 41,500
4.00 4.00 4.00 4.00
TOTAL SALARIES 222,750$ 238,000$
Overtime 2,000 2,500
Lesson Bonus 2,400 2,400
FICA Taxes 17,375 18,628
Deferred Compensation 16,000 16,155
Group Health Insurance Premium 24,150 25,516
Health Reimbursement Account 6,550 8,000
Employee Assistance Program 32 32
Worker's Comp Insurance 4,753 4,639
Additional Compensation - 600
Total Personal Services 296,010$ 316,470$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
GOLF COURSE ADMINISTRATION - TO BE FUNDED BY GOLF COURSE FUND
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Ditch # 15 Improvements 20,000$ -$ -$ -$ -$ 20,000$
Parking Lot Improvements 5,000 - - - - 5,000
25,000$ -$ -$ -$ -$ 25,000$
EXPENDITURES PER FISCAL YEAR
179
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE ADMINISTRATION DIVISION
Code: 410110
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES:
511200 Regular Salaries 175,084 194,053 206,950 228,872 222,750 238,000
511300 Temporary Salaries 13,164 11,182 0 0 0 0
511400 Overtime 1,654 1,329 2,557 2,500 2,000 2,500
511500 Lesson Bonus 923 938 1,729 2,000 2,400 2,400
512100 FICA Taxes 14,591 15,042 15,706 17,636 17,375 18,628
512225 Deferred Compensation 13,596 14,115 14,461 16,124 16,000 16,155
512301 Group Health Insurance Premium 27,583 29,162 27,076 24,080 24,150 25,516
512307 Health Reimbursement Account 8,441 6,919 8,009 8,000 6,550 8,000
512309 Employee Assistance Program 0 32 32 32 32 32
512400 Worker's Comp Insurance 3,560 4,225 3,791 4,685 4,753 4,639
512600 OPEB Accrued Expense 55 0 0 0 0 0
512700 Additional Compensation 0 0 0 0 0 600
TOTAL PERSONAL SERVICES 258,649 276,996 280,310 303,929 296,010 316,470
OPERATING EXPENSES:
347541 Cost of Sales-Pro Shop 59,803 64,066 79,444 70,000 60,000 65,000
533100 Professional Services 2,607 3,373 3,302 3,300 3,100 3,300
533200 Audit Fees 3,350 3,298 3,294 3,593 3,593 3,952
533201 Admin Services provided by GF 93,000 88,350 97,185 106,065 106,065 106,065
533400 Other Contractual Services 11,975 4,719 320 250 250 250
533420 Pest/Weed Control 2,078 1,397 824 890 888 1,000
533440 Electronic Security Services 454 359 0 0 0 0
534101 Telephone 3,901 3,651 3,883 3,936 527 325
534105 Cellular Telephone 297 267 352 300 270 420
534110 Internet Access 765 387 464 430 415 426
534120 Postage 15 90 78 50 50 75
534310 Electric 16,408 9,149 12,827 9,500 13,450 13,440
534320 Water/Sewer 13,768 9,389 11,992 11,550 12,690 12,660
534420 Equipment Leases 936 927 705 600 645 645
534445 Airport Property Lease 106,000 106,000 106,000 106,135 106,135 106,135
534500 Insurance 8,442 9,183 8,227 11,717 11,717 12,303
534610 R & M - Buildings 11,407 14,388 565 3,200 3,200 3,200
534630 R & M - Office Equipment 648 813 518 989 480 480
534640 R & M - Operating Equipment 461 0 0 0 0 0
534685 R & M - Grounds Maintenance 3,986 0 0 0 0 0
534845 Golf Course Promotions 199 0 0 100 17 100
534846 Golf Course Advertising 2,571 560 0 1,550 1,550 1,000
535200 Departmental Supplies 2,002 1,835 2,294 2,381 2,381 2,400
535205 Bank Charges 29,156 34,914 31,296 30,000 30,000 30,000
535210 Computer Supplies 0 0 0 119 119 119
535220 Cleaning Supplies 1,924 4,583 2,363 4,500 4,500 4,500
535270 Uniforms and Shoes 0 0 0 455 300 300
535410 Dues and Memberships 1,351 512 0 525 515 515
535710 Non-Ad Valorem Tax 8,374 11,065 6,545 6,590 6,590 6,590
TOTAL OPERATING EXPENSES 385,878 373,277 372,479 378,725 369,447 375,200
CAPITAL OUTLAY:
606220 Building Improvements 236,366 0 0 0 0 0
606400 Vehicles and Equipment 20,491 10,892 0 0 0 0
606900 Infrastructure 47,063 0 0 0 0 25,000
TOTAL CAPITAL OUTLAY 303,920 10,892 0 0 0 25,000
NON-OPERATING EXPENSES
909101 Interfund Trfr to 001 GF 0 0 0 35,000 35,000 35,000
909480 Interfund Trfr to 480 Bldg 7,118 8,604 8,213 38,366 38,366 36,085
909541 Intrafund Trfr to GC Capital 0 0 0 0 0
TOTAL NON-OPERATING EXPENSES 7,118 8,604 8,213 73,366 73,366 71,085
TOTAL GOLF COURSE ADMINISTRATION 955,566 669,768 661,002 756,020 738,823 787,755
OTHER FINANCING USES
909990 Unappropriated 0 70,812 178,514 0 5,586 0
TOTAL EXPENDITURES AND OTHER USES 955,566 740,580 839,516 756,020 744,409 787,755
180
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE GREENS DIVISION
The Golf Course Greens Division is responsible for administration of an independent golf course maintenance contract
which will ensure that the overall care and quality of the golf course is compatible to maintaining high standards, thus
ensuring a quality golf course with excellent turf conditions which will guarantee repeat play from our customers, as
well as create an excellent image and respectability among the golf course community throughout the State of Florida.
FISCAL YEAR 2021 ACCOMPLISHMENTS
In addition to new tees installed in the summer of 2020 (holes 1,3,8,9,10&15), added new tees on holes 4 (two
tees), 6,7,14 & 17.
All daily, weekly, monthly and quarterly golf course maintenance tasks, projects and special requests always
completed in a timely manner.
Numerous compliments from our patrons.
Continued to test, monitor and make adjustments regarding soil profiles, specifically on greens and tees.
Maintained all necessary reports and data as required by the St. Johns River Water Management District and
delivered these reports to St. Johns in a timely manner.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Maintain an excellent working relationship with our golf course maintenance contractor; International Golf
Maintenance, Inc. and always keep lines of communication open and available with the Head Golf Course
Superintendent and all maintenance staff.
Strive to maintain entire golf course in the best condition possible, with heavy emphasis on green speed and
ball roll on the putting greens.
Monitor all equipment selections, usage and maintenance in order to make certain that the equipment is in the
best possible working condition and hydraulic leaks are kept to a minimum.
Continue to meet with the Superintendent and/or Assistant Superintendent daily to address any and all
concerns, discuss upcoming events, weather and any irrigation issues, etc.
Understanding that our patrons like to see yearly improvements, continue to look at all golf course areas and
look for ways to improve areas as economically and efficiently as possible.
Move forward with drainage improvements, including holes 10 (enlarge retention area) & 15 (pipe ditch
running across fairway, re-grade area for maximum drainage and apply 419 Bermuda sod).
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Greens (Acres)4 4 4 4 4
Tees (Acres)4 4 4 4 4.5
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 30 30 30 30
Holes Maintained 18 18 18 18 18
Practice areas (acres total)5 5 5 5 5
181
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE GREENS PROGRAM BUDGET DESCRIPTION
NATURE OF ACTIVITY
20/21 21/22
90.00%90.00%
10.00%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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Operating Expenses 578,143$ 566,101$ 579,658$ 589,054$ 577,408$ 588,980$ 11,572$
Capital Outlay - - - 13,429 13,429 - (13,429)
Non-Operating - - - - - - -
Total 578,143$ 566,101$ 579,658$ 602,483$ 590,837$ 588,980$ (1,857)$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenses:Difference
11,572$
(13,429)$
-$
The Fiscal Year 2021-2022 adopted budget for Golf Course Greens Division is $ 588,980. This compares to the 2020-2021 projected expenses
of $ 590,837, a decrease of $ 1,857, or -.31%.
1. Operating Expenses - Increase due to contractual increase in maintenance contract.
2. Capital Outlay - Decrease due to no capital outlay requested this year.
3. Non-Operating - No change.
182
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE GREENS DIVISION
Code: 410120
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
OPERATING EXPENSES
533420 Pest/Weed Control 0 0 120 120 120 120
533445 Groundskeeping Service 546,385 546,385 557,313 568,459 557,313 568,460
534310 Electric 11,541 11,584 12,053 11,575 11,075 11,400
534610 R & M - Buildings 628 0 0 500 500 750
534640 R & M-Operating Equipment 290 94 82 0 0 0
534680 R & M - Irrigation Systems 4,057 6,991 7,216 5,500 5,500 5,500
534685 R & M - Grounds Maintenance 15,242 855 2,798 2,650 2,650 2,500
535200 Departmental Supplies 0 193 75 250 250 250
TOTAL OPERATING EXPENSES 578,143 566,101 579,658 589,054 577,408 588,980
CAPITAL OUTLAY
606300 Improvements Other Than Buildings 0 0 0 0 0 0
606400 Vehicles and Equipment 0 0 0 13,429 13,429 0
TOTAL CAPITAL OUTLAY 0 0 0 13,429 13,429 0
TOTAL GREENS DIVISION 578,143 566,101 579,658 602,483 590,837 588,980
183
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Re-powered entire fleet of 80 golf carts; each with 6 new lead-acid batteries, totaling 480 batteries.
Performed preventative maintenance on entire fleet consistently with monthly work accomplished regarding
tires, grease fittings and water level in batteries.
Maintained range cart and all range accessories including range balls, club washers, bag racks, range baskets,
etc.
Obtained over 10,000 range balls throughout year.
Maintained all outside areas around cart staging area, cart barn, starter station and ice water shed.
FISCAL YEAR 2022 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?”
Continue to maintain cart fleet with attention to cleanliness, batteries, grease fittings and water level in
batteries.
Strive to maintain areas around the cart staging area, cart barn, starter station and ice water shed in order for
the areas to be acceptable and appealing to our patrons.
Continue to provide a ranger on the golf course during peak-play periods.
Continue to offer a quality, clean range ball at little to no cost to the golf course.
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Electric Golf Carts 80 80 80 80 80
Tires Maintained 332 324 324 324 324
Grease Fittings Maintained 32 324 324 324 324
Range Carts 1 1 1 1 1
Ranger Carts 1 1 0 0 0
Batteries Maintained 483 488 481 481 481
Beverage Carts 1 1 0 0 0
GOLF COURSE CARTS DIVISION PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
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.
184
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE CARTS DIVISION BUDGET SUMMARY
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Personal Services 89,401$ 91,582$ 99,041$ 95,248$ 105,065$ 133,655$ 28,590$
Operating Expenses 987 1,365 1,108 2,515 2,515 2,944 429
Capital Outlay - - 3,716 - - - -
Debt Service 8,105 6,394 4,294 56,391 56,391 51,691 (4,700)
Total 98,493$ 99,341$ 108,159$ 154,154$ 163,971$ 188,290$ 24,319$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenses:Difference
$ 28,590
429$
-$
(4,700)$ 4. Debt Service - Decrease due to final payment being made on current lease.
1. Personal Services - Increase due to negotiated pay increases.
2. Operating Expenses - Increase due to anticipated higher maintenance costs.
The Fiscal Year 2021-2022 adopted budget for Golf Course Carts Division is $188,290.This compares to the 2020-2021 projected expenses
of $ 163,970, an increase of $ 24,320, or 14.83%.
3. Capital Outlay - No change.
PERSONAL SERVICES SCHEDULE
GOLF COURSE CARTS DIVISION
Projected
PAY Amended Expens e Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Cart Attendants (P/T) 8.46 / 14.49 5.00 5.00 5.00 5.00 92,195$ 118,000$
5.00 5.00 5.00 5.00
TOTAL SALARIES 92,195$ 118,000$
Overtime 3,130 3,500
FICA Taxes 7,923 9,333
Worker's Compensation 1,817 2,322
Additional Compensation 0 500
Total Personal Services 105,065$ 133,655$
(1) For P/T Cart Attendants (5) equals (10) positions
FULL TIME EQUIVALENTS
185
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
GOLF COURSE CARTS DIVISION
Code: 410130
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 44,071 38,641 86,967 83,467 92,195 118,000
511300 Temporary Salaries 36,065 43,202 0 0 0 0
511400 Overtime 1,774 1,545 3,486 3,500 3,130 3,500
512100 FICA Taxes 6,067 6,358 7,060 6,492 7,923 9,333
512400 Worker's Comp Insurance 1,425 1,835 1,528 1,789 1,817 2,322
512700 Additional Compensation 0 0 0 0 0 500
TOTAL PERSONAL SERVICES 89,401 91,582 99,041 95,248 105,065 133,655
OPERATING EXPENSES
533420 Pest/Weed Control 0 0 144 144 144 144
534610 R & M - Buildings 0 0 41 500 500 500
534640 R & M-Operating Equipment 504 959 783 1,571 1,571 2,000
535200 Departmental Supplies 433 342 140 250 250 250
535220 Cleaning Supplies 11 44 0 50 50 50
535230 Small Tools and Equipment 39 20 0 0 0 0
TOTAL OPERATING EXPENSES 987 1,365 1,108 2,515 2,515 2,944
CAPITAL OUTLAY
606400 Vehicles and Equipment 0 0 3,716 0 0 0
TOTAL CAPITAL OUTLAY 0 0 3,716 0 0 0
NON-OPERATING EXPENSES
707145 Principal - Golf Course Loan 0 0 0 53,602 53,602 50,801
707245 Interest - Golf Course Loan 8,105 6,394 4,294 2,789 2,789 890
TOTAL NON-OPERATING EXPENSES 8,105 6,394 4,294 56,391 56,391 51,691
TOTAL CARTS DIVISION 98,493 99,341 108,159 154,154 163,971 188,290
CAPITAL OUTLAY SCHEDULE
GOLF COURSE CARTS - TO BE FUNDED BY GOLF COURSE FUND
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Range Picker -$ 2,695$ -$ -$ -$ 2,695$
Ball Washer -$ 2,500$ -$ -$ -$ 2,500
Range Cart - - 7,500 - - 7,500
-$ 5,195$ 7,500$ -$ -$ 12,695$
EXPENDITURES PER FISCAL YEAR
186
CITY OF SEBASTIAN, FLORIDA 2021/2022 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
$10 million in capital improvements, all of which to better develop the facilities and economic growth.
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget
Total Revenues 498,017$ 570,814$ 593,366$ 563,570$ 588,694$ 629,232$
Total Airport Administration 365,940$ 523,518$ 398,338$ 565,260$ 564,084$ 474,938$
Change in Unrestricted Reserves 132,077$ 47,296$ 195,028$ (1,690)$ 24,610$ 154,294$
AIRPORT FUND REVENUE
Code: 450010
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget Difference
Operating revenue 487,649$ 507,339$ 535,141$ 539,768$ 553,246$ 606,727$ 53,481$
Non-operating revenues 10,367 63,475 58,225 23,802 35,448 22,505 (12,943)
Use of Unrestricted Reserves - - - 1,690 - - -
Total revenues and other sources 498,017$ 570,814$ 593,366$ 565,260$ 588,694$ 629,232$ 40,538$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Revenue:Difference
53,481$
(12,943)$ 2. Non-operating revenues - Decrease due to FAA CARES Act grant in prior year.
The Fiscal Year 2021-2022 adopted budget for Airport fund revenue is $629,232.This compares to the 2020-2021 projected Airport fund
revenue of $ 588,694, an increase of $ 40,538, or 6.9%.
1. Operating revenue - Increase due to new rents from Public Facilities Compound and Hangar D.
187
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
AIRPORT REVENUE
Code: 450010
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
OPERATING REVENUE
344100 Fuel Sales 103,959 12,278 0 0 0 0
347541 Cost of Sales (82,689)(8,945)0 0 0 0
362150 Nontaxable Rents 391 112,000 119,371 119,506 119,506 145,756
362100 Rents and Royalties 405,672 331,628 354,203 359,685 372,772 400,003
369900 Other Miscellaneous Revenues 60,034 60,091 61,294 60,289 60,689 60,689
369941 Sales Tax Commission 282 287 273 288 279 279
TOTAL OPERATING REVENUE 487,649 507,339 535,141 539,768 553,246 606,727
OTHER NON-OPERATING REVENUE:
331451 FAA Federal Grant 0 0 30,000 0 13,000 0
361100 Interest Earnings (2,604)(6,628)2,939 1,065 660 720
364100 Sale of Fixed Assets 0 46,450 2,945 0 0 0
365000 Sale of Surplus Materials/Scrap 0 650 0 0 0 0
366000 Contributions & Donations 0 3,495 0 0 0 0
369400 Reimbursements 12,971 19,508 17,649 22,737 21,788 21,785
381001 Transfer from Fund 001 GF 0 0 4,691 0 0 0
381455 Transfer from Fund 455 0 0 0 0 0 0
TOTAL OTHER NON-OPERATING REVENUE 10,367 63,475 58,225 23,802 35,448 22,505
TOTAL AIRPORT REVENUES 498,017 570,814 593,366 563,570 588,694 629,232
USE OF UNRESTRICTED RESERVES 0 0 0 1,690 0 0
TOTAL AIRPORT SOURCES 498,017 570,814 593,366 565,260 588,694 629,232
188
CITY OF SEBASTIAN, FLORIDA 2021/2022 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 2021 ACCOMPLISHMENTS
Installed VirTower Air Traffic Monitoring program
Secured $800,000 FDOT grant to bring sewer infrastructure to west side of Airport
Secured $222,000 FDOT grant for hangar site development
Re-Engineer and Begin Construction of 17,000SF Hangar ‘D’
Construct Taxi Lane and Repair Taxiway Alpha
Complete site development for new Square Hangars
Refresh paint to Runway 05-23 threshold markings
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Construct (2) Square Hangars
Install infield Security Cameras
Engineer and Design Taxiway Golf Apron and Taxiway
Engineer and Design Renovation of Taxiway Alpha Apron areas
Recruit and train Airport Manager Intern
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Acres Available for Development 105 105 105 103 85
Airport Leasehold Revenues $405,672 $443,628 $473,574 $479,056 $531,103
189
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
AIRPORT PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
20.00%20.00%
30.00%30.00%
15.00%10.00%
35.00%40.00%
100.00%100.00%
Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance.
Capital Improvement Project Execution and Monitoring -Execute and monitor Capital Improvement Projects.
Prepare and submit a Five-Year Capital Improvement Program in accordance with Regulations.Prepare and
apply for Florida Department of Transportation Airport Improvement Grants for Capital Improvement Projects
and equipment.
Tenant and Public Relations -Monitor and execute Tenant Lease agreements.Provide dispute resolution
regarding airport regulations.Maintain contact with Airport users and citizens,respond to questions and
complaints and provide information to all parties about rules, regulations and airport information.
Airport Maintenance -Mow Airport,herbicide runways and taxiways,maintain runway lighting system.
Supervise runway maintenance and Scrub Jay mitigation/Habitat Conservation Area.Clear and maintain
runway approaches and perform daily Airport inspections.
AIRPORT BUDGET SUMMARY
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Personal Services 141,500$ 122,346$ 70,760$ 71,578$ 67,844$ 76,303$ 8,459$
Operating Expenses 204,988 270,276 256,032 308,927 311,485 354,635 43,150
Capital Outlay - 45,751 50,070 4,255 4,255 7,500 3,245
Debt Service 19,452 85,145 21,477 180,500 180,500 36,500 (144,000)
Contingency 132,077 47,296 195,028 - 24,610 154,294 129,684
Total 498,017$ 570,814$ 593,366$ 565,260$ 588,694$ 629,232$ 40,538$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenses:Difference
8,459$
43,150$
3,245$
(144,000)$
The Fiscal Year 2021-2022 adopted budget for the Municipal Airport Administration is $ 474,938. This compares to the 2020-2021 projected
expenses of $ 564,084, a decrease of $89,146, or -15.80%.
4. Debt Service - Decrease due to General Fund advance repayment being completed in prior year.
1. Personal Services - Increase due to negotiated salary and insurance increases.
2. Operating Expenses - Increase due primarily to higher anticipated fuel, insurance, and maintenance costs.
3. Capital Outlay - Increase due to mobile VHF radios requested this year.
190
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERSONAL SERVICES SCHEDULE
AIRPORT ADMINISTRATION
Projected
PAY Amended Expens e Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Airport Operations Specialist II 27,384 / 49,291 1.00 1.00 1.00 1.00 33,250 31,000
Airport Operations Specialist I (P/T)25,812 / 46,462 0.50 0.50 0.50 0.50 15,650 17,000
1.50 1.50 1.50 1.50
TOTAL SALARIES 48,900$ 48,000$
Overtime 100 1,000
FICA Taxes 4,000 3,794
Clothing Allowance 290 240
Deferred Compensation 3,000 2,922
Group Health Insurance Premium 7,000 13,484
Health Reimbursement Account 1,500 4,000
Employee Assistance Program 16 16
Worker's Comp Insurance 2,648 2,497
Additional Compensation - 350
Total Personal Services 67,454$ 76,303$
FULL TIME EQUIVALENTS
CAPITAL OUTLAY SCHEDULE
AIRPORT - TO BE FUNDED BY DISCRETIONARY SALES TAX
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Square Hangar Construction 144,000$ -$ -$ -$ -$ 144,000$
Rehab Runway 05/23 - - 152,246 - - 152,246
Airport Shade Hangars - - - 220,000 - 220,000
Taxiway Golf Apron Reconstruction - - 250,000 - - 250,000
Golf Apron Utilities - - - 80,000 - 80,000
Taxiway Golf Construction - - - 250,000 - 250,000
Construct Airport Road West - - - 90,000 - 90,000
144,000$ -$ 402,246$ 640,000$ -$ 1,186,246$
AIRPORT - TO BE FUNDED BY AIRPORT FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TOTAL
Mobile Air-Band VHF Radios 7,500$ -$ -$ -$ -$ 7,500$
Taxiway Alpha Aprons - 9,900 - 45,000 - 54,900
Taxiway Golf Apron Design - 18,950 - - - 18,950
Rehab Runway 10-28 Markings - 3,500 - - - 3,500
Interior Security Cameras - 4,800 - - - 4,800
Aircraft Wash Rack - - - - 25,000 25,000
7,500$ 37,150$ -$ 45,000$ 25,000$ 114,650$
191
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
AIRPORT ADMINISTRATION
Code: 450110
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 94,314 76,582 51,294 52,008 48,900 48,000
511400 Overtime 939 152 388 500 500 1,000
512100 FICA Taxes 7,334 7,830 3,925 4,024 4,000 3,794
512215 Clothing Allowance 240 240 240 240 280 240
512225 Deferred Compensation 8,985 9,379 2,979 3,036 3,000 2,922
512301 Group Health Insurance Premium 20,594 17,766 7,173 7,150 7,000 13,484
512307 Health Reimbursement Account 5,661 6,673 2,317 2,000 1,500 4,000
512309 Employee Assistance Program 0 32 18 16 16 16
512400 Worker's Comp Insurance 3,404 3,694 2,425 2,604 2,648 2,497
512600 OPEB Accrued Expense 29 0 0 0 0 0
512700 Additional Compensation 0 0 0 0 0 350
TOTAL PERSONAL SERVICES 141,500 122,346 70,760 71,578 67,844 76,303
OPERATING EXPENSES
533200 Audit Fees 1,229 1,002 1,002 1,136 1,136 1,137
533201 Admin Services provided by GF 45,000 72,425 93,485 116,866 116,866 142,046
533400 Other Contractual Services 7,002 20,090 21,071 21,900 23,840 24,500
533420 Pest/Weed Control/Mowing 1,404 525 1,704 1,725 1,704 2,204
534000 Travel and Per Diem 622 891 398 1,200 1,200 2,300
534101 Telephone 4,645 3,733 2,415 2,340 2,600 2,600
534105 Cellular Phone 426 580 609 600 614 624
534110 Internet Access 835 644 880 870 1,505 1,590
534120 Postage 67 123 225 100 50 150
534130 Express Mail 58 150 26 100 150 200
534310 Electric 26,019 25,023 22,596 24,000 22,260 22,380
534320 Water/Sewer 2,972 3,351 4,450 4,250 3,155 3,180
534420 Equipment Leases 186 301 101 0 200 1,000
534500 Insurance 38,135 43,915 47,363 47,634 50,710 53,250
534610 R & M - Buildings 13,219 17,977 8,845 27,620 27,600 23,000
534620 R & M -Vehicles 5,110 2,696 654 2,500 2,600 6,000
534625 R & M - Lighting 3,547 2,798 8,279 6,200 6,200 6,000
534630 R & M - Office Equipment 0 21 0 300 300 1,000
534635 R & M - Security Systems 0 0 2,526 4,235 4,500 7,500
534640 R & M - Operating Equipment 17,767 29,403 23,499 21,500 21,500 25,000
534681 R & M - Fencing 464 734 0 1,500 1,500 3,000
534685 R & M - Grounds Maintenance 1,837 311 1,641 1,725 1,725 2,000
534687 R & M - Runways and Taxiways 933 254 1,825 2,000 3,000 3,000
534700 Printing and Binding 245 158 0 500 200 500
534800 Promotional Activities 500 0 14 1,179 800 800
534825 Advertising Expenditures 0 3,687 0 900 900 900
534920 Legal Ads 0 409 0 0 1,100 1,000
- Continued -
192
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
535200 Departmental Supplies 2,771 2,287 1,817 2,028 1,600 2,000
535205 Bank Charges 3,134 354 0 0 0 0
535210 Computer Supplies 1,561 105 471 490 300 500
535230 Small Tools and Equipment 821 2,059 375 2,000 2,000 3,500
535260 Gas and Oil 9,031 7,642 4,376 4,819 3,200 5,000
535270 Uniforms & Shoes 511 508 642 624 594 624
535275 Safety Equipment 14 0 135 500 50 300
535410 Dues and Memberships 330 330 449 330 570 450
535420 Books and Publications 0 0 0 200 200 200
535450 Training and Education 445 445 140 800 800 900
535710 Non-Ad Valorem Tax 14,147 25,346 4,020 4,256 4,256 4,300
TOTAL OPERATING EXPENSES:204,988 270,276 256,032 308,927 311,485 354,635
CAPITAL OUTLAY:
606200 Buildings 0 21,700 0 0 0 0
606300 IOTB 0 0 10,516 0 0 0
606400 Vehicles and Equipment 0 24,051 39,554 4,255 4,255 7,500
TOTAL CAPITAL OUTLAY:0 45,751 50,070 4,255 4,255 7,500
NON-OPERATING EXPENSES
707246 Interest - DST Fund Advance 19,452 21,824 21,477 30,500 30,500 36,500
909101 Interfund Trfr to General Fund 0 0 0 150,000 150,000 0
909545 Intrafund Trfr to AP Capital 0 63,321 0 0 0 0
TOTAL NON-OPERATING EXPENSES 19,452 85,145 21,477 180,500 180,500 36,500
TOTAL AIRPORT ADMINISTRATION 365,940 523,518 398,338 565,260 564,084 474,938
OTHER FINANCING USES
909990 Unappropriated 132,077 47,296 195,028 0 24,610 154,294
TOTAL EXPENDITURES AND OTHER USES 498,017 570,814 593,366 565,260 588,694 629,232
193
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
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194
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
BUILDING DEPARTMENT
The Building Department is an enterprise operation of the City. The major source of r evenue 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 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget
Total Revenues and Transfers 946,905$ 887,800$ 953,492$ 919,738$ 1,135,868$ 1,072,676$
Total Expenses 1,329,280 694,694 746,911 945,010 829,081 1,236,852
Change in Unrestricted Reserves (382,375)$ 193,106$ 206,581$ (25,272)$ 306,787$ (164,176)$
BUILDING DEPARTMENT REVENUE
Code: 480010
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Description Actual Actual Actual Budget Projected Budget Difference
Operating revenue 909,279$ 862,650$ 935,726$ 862,450$ 1,071,250$ 996,500$ (74,750)$
Non-operating revenues 37,626 25,150 17,766 57,288 64,618 76,176 11,558
Use of Unrestricted Reserves 382,375 - - 25,272 - 164,176 164,176
Total revenues and other sources 1,329,280$ 887,800$ 953,492$ 945,010$ 1,135,868$ 1,236,852$ 100,984$
Fiscal Year 2021-2022 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-2021 Projected Revenue:Difference
(74,750)$
11,558$ 2. Non-operating revenues - Increase due to anticipated virtual inspection system fees.
The Fiscal Year 2021-2022 adopted budget for the Building Department fund revenue is $1,072,676.This compares to the 2020-2021 projected Building
Department fund revenue of $ 1,135,868, a decrease of $ 63,192, or -5.56%.
1. Operating revenue - Decrease due to anticipating fewer permits being issued and fencing permits moving to General Fund.
195
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
BUILDING DEPARTMENT REVENUE
Code: 480010
Account Amended
Number Description FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
OPERATING REVENUE Actual Actual Actual Budget Projected Budget
321050 Contractor License 13,323 12,392 11,288 13,000 12,000 12,000
321150 Contractor License - Penalties 2,423 4,670 1,812 2,800 2,200 2,300
322050 Building Permits 430,164 429,880 459,038 430,000 530,000 510,000
322052 Fire Special Events 0 180 1,600 2,500 900 1,400
322055 Roofing Permits 121,361 74,018 101,785 95,000 130,000 110,500
322065 Alumimum Structure 18,575 17,500 20,050 18,000 22,500 21,000
322070 Shed Permits 9,075 7,650 9,750 8,500 8,500 8,000
322075 Reinspection Fees 31,265 33,390 28,405 29,000 28,500 29,000
322100 Land Clearing Permits 14,850 15,025 125 0 0 0
322200 Electrical Permits 33,269 36,955 56,117 42,000 57,500 55,000
322225 Plumbing Permits 37,112 41,244 45,917 42,000 45,500 45,000
322230 Pool Permits 21,615 15,600 19,425 15,500 25,500 23,000
322240 Solar Permits 4,350 4,575 5,100 4,500 5,200 4,700
322250 Mechanical Permits 72,299 64,729 64,367 56,000 60,000 59,000
322300 Fencing Permits 21,375 19,800 23,925 21,500 19,500 0
322500 Sign Permits 2,685 1,395 2,210 2,200 2,900 2,500
322600 Expired Permit Fee 10,050 15,825 7,575 10,000 17,500 15,000
329400 Plan Checking Fees 45,228 43,651 48,784 43,000 69,500 66,500
329410 Fire Plan Review Fee 1,319 3,145 4,061 5,300 5,500 4,800
341920 Cert. Copying/Record Research 1,270 710 4,232 3,800 3,800 3,800
347556 County Facility Admin Fee 12,659 12,483 13,863 11,500 19,000 17,000
359000 Other Fines and Forfeitures 5,011 7,284 6,298 6,000 5,000 5,500
359100 Fire Violations 0 550 0 350 250 500
TOTAL OPERATING REVENUE 909,279 862,650 935,726 862,450 1,071,250 996,500
OTHER NON-OPERATING REVENUE:
361100 Interest Income 8,598 10,605 4,791 10,000 10,000 10,000
361105 SBA Interest Earnings 2,243 4,524 2,649 6,822 6,822 7,991
364100 Sale of Fixed Assets 17,302 0 0 0 0 0
369400 Reimbursements 0 0 0 0 7,330 0
369900 Other Miscellaneous Revenue 2,365 1,417 2,112 2,100 2,100 22,100
381410 Interfund Transfer from 410 GC 7,118 8,604 8,213 38,366 38,366 36,085
TOTAL OTHER NON-OPERATING REVENUE 37,626 25,150 17,766 57,288 64,618 76,176
TOTAL BUILDING DEPARTMENT REVENUES 946,905 887,800 953,492 919,738 1,135,868 1,072,676
USE OF UNRESTRICTED RESERVES 382,375 0 0 25,272 0 164,176
TOTAL BUILDING DEPARTMENT SOURCES 1,329,280 887,800 953,492 945,010 1,135,868 1,236,852
196
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
BUILDING DEPARTMENT
The Building Department effectively and progressively promotes a nd 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 i ssued. 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 2021 ACCOMPLISHMENTS
Maintained timeliness and delivery of permitting services with a turnaround time of 15 days or less for most
permits.
Provided continuing education for employees to meet minimum state licensing requirements. Customer service
training is ongoing.
Monitored Compliance Engine for the maintenance of Fire and Life Safety Systems. Followed up on any
deficiencies reported. Continued to conduct fire inspections on occupied buildings as needed.
Continued to adapt to changes due to COVID-19. Most plan submittals, plan reviews, payment methods and
issuance of permits are conducted through e-mail or through the customer portal. Continued to use the drop
box for dropping off permit submittals.
Developed plans and solicit bids to begin construction of the front counter remodel to provide accessible
seating and a safe working environment for our employees.
Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code
violations.
FISCAL YEAR 2022 GOALS AND OBJECTIVES
Continue to maintain timeliness and delivery of permitting services with a turnaround time of 15 days or less
for most projects.
Provide building and fire code related continuing education to satisfy minimum state licensing requirements
and provide ongoing customer service training.
Continue to use Compliance Engine program to monitor Fire and Life Safety Systems and continue to conduct
annual fire inspections of occupied buildings.
Complete front counter renovation project that will provide accessible seating and a safe working environment
for employees.
Continue to enforce state laws and city ordinances related to construction industry, unlicensed contractor
activity and code violations.
Continue to scan completed permits, property files and business tax receipts for safe record keeping.
197
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
PERFORMANCE MEASURES
Actual Actual Actual Projected Projected
Performance Indicators 2017/2018 2018/2019 2019/2020 2020/2021 2021/2022
Residential permits issued 243 324 586 375 650
Commercial permits issued 29 41 27 38 33
Other permits issued 4,691 3,530 2,907 3,600 3,100
Total number of inspections 18,960 10,657 10,197 13,000 11,500
Total number of reinspections 2,760 2,279 1,950 2,300 2,100
Number of Professional licenses processed 379 363 140 330 210
Expired permits processed 134 211 101 150 175
Business Tax Receipts processed and issued 1103 1140 1893 1290 1200
BUILDING DEPARTMENT PROGRAM BUDGET DESCRIPTION
STAFFING NATURE OF ACTIVITY
20/21 21/22
8.00%8.00%
25.00%22.00%
16.00%20.00%
38.00%38.00%
3.00%3.00%
5.00%3.00%
3.00%4.00%
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.
198
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
BUILDING DEPARTMENT BUDGET SUMMARY
Amended
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Actual Budget Projected Budget Difference
Personal Services 531,760$ 593,833$ 607,069$ 745,793$ 633,422$ 782,669$ 149,247$
Operating Expenses 104,038 100,861 135,889 152,260 148,702 338,183 189,481$
Capital Outlay 18,108 - 3,952 46,957 46,957 116,000 69,043$
Transfers 675,374 - - - - - -$
Contingency - 193,106 206,581 - 306,787 - (306,787)$
Total 1,329,280$ 887,800$ 953,492$ 945,010$ 1,135,868$ 1,236,852$ 100,984$
Fiscal Year 2021-22 Adopted Budget:
Major Current Level Changes from Fiscal Year 2020-21 Projected Expenses Difference
149,247$
189,481$
3. Capital Outlay - Incease due to planned building renovations this year.69,043$
-$
The Fiscal Year 2021-2022 adopted budget for the Building Department, excluding budgeted contingency is $ 1,236,852. This compares to the projected FY 2020-
2021 expenses of $ 829,081, an increase of $ 100,984, or 49.2%.
1. Personal Services - Increase due to negotiated salary and insurance increases, a new position, and having positions full all year.
2. Operating Expenses - Increase due to additional inspection services to be provided by an outside vendor.
4. Transfers - No change.
PERSONAL SERVICES SCHEDULE
BUILDING DEPARTMENT Projected
PAY Amended Expense Budget
POSITION RANGE 19/20 20/21 20/21 21/22 20/21 21/22
Building Official 64,487 / 116,076 1.00 1.00 1.00 1.00 129,000$ 133,250$
Deputy Building Official 60,742 / 109,336 1.00 1.00 1.00 1.00 88,000 90,750
Chief Building Inspector 47,028 / 84,651 1.00 1.00 1.00 1.00 73,250 75,500
Building Inspector II 36,829 / 66,292 1.00 1.00 0.00 1.00 - 47,750
Building Inspector I 35,730 / 64,314 1.00 1.00 1.00 1.00 53,000 54,500
Administrative Assistant 30,821 / 55,478 0.00 1.00 1.00 1.00 31,500 38,500
Local Business Tax Specialist 29,052 / 52,293 1.00 1.00 1.00 1.00 62,750 62,250
Permitting Technician 29,052 / 52,293 1.00 1.00 1.00 1.00 21,500 31,000
Fire Inspector P/T $ 25.62/hr 0.50 0.50 0.50 0.50 2,250 13,750
Electrical Inspector P/T $ 25.00/hr 0.00 0.00 0.50 0.50 2,000 3,750
Clerical Assistant I P/T $ 13.24/hr 0.50 0.50 0.50 0.50 16,000 17,000
8.00 9.00 8.50 9.50
TOTAL SALARIES 479,250$ 568,000$
Overtime 2,000 2,500
FICA Taxes 37,000 43,857
Clothing Allowance 670 840
Deferred Compensation 41,500 48,653
Group Health Insurance Premium 55,500 81,486
Health Reimbursement Account 7,900 24,000
Employee Assistance Program 106 127
Worker's Comp Insurance 9,496 11,256
Additional Compensation - 1,950
Total Personal Services 633,422$ 782,669$
FULL TIME EQUIVALENTS
BUILDING DEPARTMENT - TO BE FUNDED BY THE BUILDING DEPARTMENT FUND
EXPENDITURES PER FISCAL YEAR
Description 2021/22 2022/23 2023/24 2024/25 2025/26 TO TAL
Office Renovations 116,000$ -$ -$ -$ -$ 116,000$
116,000$ -$ -$ -$ -$ 116,000$
199
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
BUILDING DEPARTMENT
Code: 480110
Amended
Account FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description Actual Actual Actual Budget Projected Budget
PERSONAL SERVICES
511200 Regular Salaries 392,389 444,182 460,072 545,049 479,250 568,000
511400 Overtime 7,016 5,124 1,909 2,500 2,000 2,500
512100 FICA Taxes 29,300 32,129 33,550 41,888 37,000 43,857
512215 Clothing Allowance 350 360 480 720 670 840
512225 Deferred Compensation 34,665 37,572 39,190 46,762 41,500 48,653
512301 Group Health Insurance Premium 47,775 52,899 53,975 80,215 55,500 81,486
512307 Health Reimbursement Account 13,157 12,085 10,846 19,159 7,900 24,000
512309 Employee Assistance Program 0 95 95 127 106 127
512400 Worker's Comp Insurance 7,010 9,386 6,951 9,373 9,496 11,256
512600 OPEB Accrued Expense 97 0 0 0 0 0
512700 Additional Compensation 0 0 0 0 0 1,950
TOTAL PERSONAL SERVICES 531,760 593,833 607,069 745,793 633,422 782,669
OPERATING EXPENSES
533200 Audit Fees 921 1,554 1,554 1,974 1,974 2,171
533201 Administrative Services Provided by GF 43,000 45,150 49,665 54,632 54,632 60,095
533400 Other Contractual Services 7,409 14,634 27,324 17,500 27,360 209,240
534000 Travel and Per Diem 1,450 885 155 1,400 600 1,400
534101 Telephone 404 408 419 420 435 444
534105 Cellular Telephone 1,986 2,289 2,188 2,880 2,250 2,280
534110 Internet Services 2,593 1,703 1,837 2,165 1,935 1,164
534120 Postage 1,184 1,328 1,343 1,000 1,000 1,100
534310 Electric 3,109 3,083 2,726 3,100 3,045 3,060
534320 Water / Sewer 278 283 292 315 340 360
534420 Equipment Leases 1,404 1,391 2,235 2,472 2,610 2,612
534500 Insurance 7,025 6,081 8,545 10,861 10,861 11,406
534620 R & M-Vehicles 3,644 3,167 1,701 5,000 2,500 3,000
534630 R & M - Office Equipment 15,249 9,418 24,206 32,250 24,200 24,416
534800 Promotional Activities 0 0 0 0 0 1,800
534910 Clerk of Court Filing Fees 97 46 29 60 60 60
534920 Legal Ads 251 0 0 0 175 0
535200 Departmental Supplies 1,744 1,252 1,065 1,500 1,000 2,300
535210 Computer Supplies 197 826 3,672 2,460 2,300 1,600
535230 Small Tools and Equipment 131 194 46 655 600 450
535260 Gas and Oil 5,174 4,912 4,071 4,566 4,000 4,500
535270 Uniforms and Shoes 354 405 545 600 500 900
535275 Safety Equipment 0 0 0 50 25 50
535410 Dues and Memberships 823 790 815 1,000 900 1,175
535420 Books and Publications 3,422 0 151 3,000 3,000 800
535450 Training and Education 2,189 1,062 1,306 2,400 2,400 1,800
TOTAL OPERATING EXPENSES 104,038 100,861 135,889 152,260 148,702 338,183
CAPITAL OUTLAY
606200 Buildings 0 0 0 24,000 24,000 116,000
606400 Vehicles and Equipment 18,108 0 3,952 22,957 22,957 0
TOTAL CAPITAL OUTLAY 18,108 0 3,952 46,957 46,957 116,000
NON-OPERATING EXPENSES
132947 Advance to GC Fund 675,374 0 0 0 0 0
TOTAL NON-OPERATING EXPENSES 675,374 0 0 0 0 0
TOTAL BUILDING DEPARTMENT 1,329,280 694,694 746,911 945,010 829,081 1,236,852
OTHER FINANCING USES
909990 Unappropriated 0 193,106 206,581 0 306,787 0
TOTAL EXPENDITURES AND OTHER USES 1,329,280 887,800 953,492 945,010 1,135,868 1,236,852
200
CITY OF SEBASTIAN, FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT
PROGRAM
201
List of Projects FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
General Government
City Manager Vehicle 32,000 - - - - - 32,000
Vx Rail Lease Payments 43,195 43,195 43,195 - - - 129,585
Email Archive System 60,000 - - - - - 60,000
City Wide Computers 45,000 35,000 45,000 35,000 45,000 35,000 240,000
COStv Equipment 10,000 10,000 10,000 10,000 10,000 10,000 60,000
Network Infrastructure 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Over-the-Air Connections 10,000 20,000 - - - - 30,000
Core and Remote Switches - - 25,000 20,000 - - 45,000
CAD/RMS System Update 139,200 60,775 60,775 60,775 60,775 60,775 443,075
Police Department
Police Station Sign 7,500 - - - - - 7,500
Police Vehicles 305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Vehicle/Body Cameras 78,583 78,583 78,583 78,583 39,292 - 353,624
Road Patrol Equipment 22,300 23,300 13,000 17,000 13,000 13,000 101,600
Police COPE Trailer 20,500 - - - - - 20,500
Utility Vehicle 18,000 - - - - - 18,000
Operations Equipment 8,000 - - - - - 8,000
Investigations Equipment 11,000 - - - - - 11,000
Community Development
Harrison Street Park Plaza 225,000 270,000 - - - - 495,000
Working Waterfront 50,000 - - - - - 50,000
Tree Protection Plan - 65,000 - - - - 65,000
CDD Vehicle 33,000 - - - - - 33,000
Roads Department
Street Repaving - 633,363 313,412 754,747 754,747 754,747 3,211,016
Portable Traffic Analyzers 4,870 - - - - - 4,870
Street Reconstruction - - 355,111 - - - 355,111
Sidewalk Replacement 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Roads Division Equipment 58,906 - - - - - 58,906
Roads Division Heavy Equipment - 260,000 - - - - 260,000
Public Facilities Department
Public Facilities Compound 5,334,024 - - - - - 5,334,024
Stairwell Evacuation Chairs 3,000 - - - - - 3,000
Fleet Division Equipment 7,500 - - - - - 7,500
Cemetery Fencing - 17,500 - - - - 17,500
Cemetery Grounds Improvements - - 110,000 - - - 110,000
Cemetery Columbarium Niches - - - 60,000 - - 60,000
New Cemetery Signage 10,000 - - - - - 10,000
Leisure Services Department
BSSC Baseball Backstops 75,000 - - - - - 75,000
Refurbish Portable Stage 14,000 - - - - - 14,000
Maintenance Equipment 45,000 80,000 10,000 - - - 135,000
Park Signage 30,000 - - - - - 30,000
Parks Division Vehicles 25,000 25,000 25,000 - - - 75,000
Playground Improvements 100,000 - 120,000 50,000 100,000 50,000 420,000
Park Improvements 20,000 20,000 20,000 20,000 20,000 20,000 120,000
Stormwater Department
Stormwater Equipment 80,000 - - - - - 80,000
Backhoe and Tractor Attachments 9,500 - - - - - 9,500
Slip Lining/Pipe Replacement 250,000 120,000 130,000 145,000 160,000 175,000 980,000
Swale/Driveway Culverts 115,000 130,000 150,000 130,000 130,000 130,000 785,000
Stormwater Pond Fountains 13,500 - - - - - 13,500
Canal Restoration 11,500,000 11,500,000 - - - - 23,000,000
Concha Dam Replacement 400,000 - - - - - 400,000
Tulip Drive Crossing - - 250,000 - - - 250,000
Bayfront Road Crossing - - - 250,000 - - 250,000
- - - - 350,000 - 350,000
Golf Course Fund
Maintenance Equipment - 5,195 7,500 - - 28,100 40,795
Ditch #15 Improvements 20,000 - - - - - 20,000
Golf Course Parking Lot 5,000 - - - - - 5,000
Airport Fund
Airport Mobile Radios 7,500 - - - - - 7,500
Airport Interior Security Cameras - 24,000 - - - - 24,000
Aircraft Wash Rack - - - - 125,000 - 125,000
Hangar C Office Improvements - 70,000 - - - - 70,000
Hangar D Office Improvements - - - 400,000 - - 400,000
Economic Development Hangar - - 1,000,000 - - - 1,000,000
Construction of Square Hangars 720,000 - - - - - 720,000
Airport Shade Hangars - - - 1,100,000 - - 1,100,000
Rehab Runway 10-28 Markings - 70,000 - - - - 70,000
Rehab Runway 05/23 - - 3,044,912 - - - 3,044,912
Taxiway Alpha Aprons - 198,000 - 900,000 - - 1,098,000
Taxiway Golf Apron Design - 379,000 - - - - 379,000
Reconstruction of Golf Apron - - 1,250,000 - - - 1,250,000
Golf Apron Utilities - - - 400,000 - - 400,000
Construct Taxiway Golf - - - 1,250,000 - - 1,250,000
Airport Road West - - - 1,800,000 - - 1,800,000
Building Fund
Office Renovations 116,000 - - - - - 116,000
Totals 20,212,078$ 14,577,911$ 7,506,488$ 7,931,105$ 2,262,814$ 1,736,622$ 54,227,018$
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
SUMMARY OF CAPITAL PURCHASES AND IMPROVEMENTS
Ocean Cove Drainage
202
FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total
Grouped by Department
General Government 369,395$ 198,970$ 213,970$ 155,775$ 145,775$ 135,775$ 1,219,660$
Police Department 470,883 411,883 406,583 415,583 377,292 343,000 2,425,224
Roads Department 163,776 993,363 768,523 854,747 854,747 854,747 4,489,903
Public Facilities Department 5,354,524 17,500 110,000 60,000 - - 5,542,024
Leisure Services 309,000 125,000 175,000 70,000 120,000 70,000 869,000
Community Development 308,000 335,000 - - - - 643,000
Stormwater 12,368,000 11,750,000 530,000 525,000 640,000 305,000 26,118,000
Golf Course 25,000 5,195 7,500 - - 28,100 65,795
Airport 727,500 741,000 5,294,912 5,850,000 125,000 - 12,738,412
Building 116,000 - - - - - 116,000
Total by Departments 20,212,078$ 14,577,911$ 7,506,488$ 7,931,105$ 2,262,814$ 1,736,622$ 54,227,018$
Grouped by Function
General Government 677,395$ 533,970$ 213,970$ 155,775$ 145,775$ 135,775$ 1,862,660$
Public Safety 586,883 411,883 406,583 415,583 377,292 343,000 2,541,224
Transportation 6,245,800 1,751,863 6,173,435 6,764,747 979,747 854,747 22,770,339
Parks & Recreation 334,000 130,195 182,500 70,000 120,000 98,100 934,795
Physical Environment 12,368,000 11,750,000 530,000 525,000 640,000 305,000 26,118,000
Total by Functions 20,212,078$ 14,577,911$ 7,506,488$ 7,931,105$ 2,262,814$ 1,736,622$ 54,227,018$
Grouped by Funding Source
General Fund 267,206$ 128,300$ 48,000$ 17,000$ 13,000$ 13,000$ 486,506$
DST 6,987,502 1,272,553 1,139,799 1,339,358 670,067 640,775 12,050,054
LOGT 104,870 993,363 768,523 854,747 854,747 854,747 4,430,997
Recreation Impact Fees 225,000 20,000 140,000 70,000 120,000 70,000 645,000
Riverfront CRA 275,000 270,000 - - - - 545,000
Stormwater Fund 318,000 130,000 400,000 380,000 480,000 130,000 1,838,000
Golf Course 25,000 5,195 7,500 - - 28,100 65,795
Airport 7,500 37,150 - 45,000 25,000 - 114,650
Cemetery Trust 10,000 17,500 110,000 60,000 - - 197,500
Grants/Loans 11,876,000 11,703,850 4,892,666 5,165,000 100,000 - 33,737,516
Building Fund 116,000 - 116,000
Total Funding Sources 20,212,078$ 14,577,911$ 7,506,488$ 7,931,105$ 2,262,814$ 1,736,622$ 54,227,018$
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
SUMMARY OF CAPITAL IMPROVEMENT PROJECTS
203
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-27 CAPITAL IMPROVEMENT PROGRAM
BY FUNDING SOURCE
Local Community Recreation
General Option Redevelopment Impact Stormwater Cemetery Grants/Golf Airport Building
Fund Gas Tax DST Agency Fees Fund Trust Private Funds Fund Fund Fund Total
FISCAL YEAR 2021/2022
General Government
City Manager Vehicle 32,000 32,000
Vx Rail Lease Payments 43,195 43,195
60,000 60,000
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
CAD/RMS System Update 139,200 139,200
Police Department
Police Station Sign 7,500 7,500
Police Vehicles 305,000 305,000
78,583 78,583
Road Patrol Equipment 22,300 22,300
Police COPE Trailer 20,500 20,500
Utility Vehicle 18,000 18,000
Operations Equipment 8,000 8,000
Investigations Equipment 11,000 11,000
Community Development
Harrison Street Park Plaza 225,000 225,000
Working Waterfront 50,000 50,000
CDD Vehicle 33,000 33,000
Roads Department
Portable Traffic Analyzers 4,870 4,870
Sidewalk Replacement 100,000 100,000
Roads Division Equipment 58,906 58,906
Public Facilities Department
Public Facilities Compound 5,334,024 5,334,024
Fleet Division Equipment 7,500 7,500
New Cemetery Signage 10,000 10,000
Stairwell Evacuation Chairs 3,000 3,000
Leisure Services Department
BSSC Baseball Backstops 75,000 75,000
Refurbish Portable Stage 14,000 14,000
Maintenance Equipment 45,000 45,000
Park Signage 30,000 30,000
Parks Division Vehicles 25,000 25,000
Playground Improvements 100,000 100,000
Park Improvements 20,000 20,000
Stormwater
Stormwater Equipment 80,000 80,000
Backhoe and Tractor Attachments 9,500 9,500
Slip Lining/Pipe Replacement 250,000 250,000
Swale/Driveway Culvert 115,000 115,000
Stormwater Pond Fountains 13,500 13,500
Canal Restoration 500,000 11,000,000 11,500,000
Concha Dam Replacement 100,000 300,000 400,000
Golf Course
Ditch #15 Improvements 20,000 20,000
Golf Course Parking Lot 5,000 5,000
Airport
Airport Mobile Radios 7,500 7,500
Construction of Square Hangars 144,000 576,000 720,000
Building
Office Renovations 116,000 116,000
Total FY 2021/2022 267,206$ 104,870$ 6,987,502$ 275,000$ 225,000$ 318,000$ 10,000$ 11,876,000$ 25,000$ 7,500$ 116,000$ 20,212,078$
Email Archive System
Vehicle/Body Cameras
204
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-27 CAPITAL IMPROVEMENT PROGRAM
BY FUNDING SOURCE
Local Community Recreation American
General Option Redevelopment Impact Stormwater Cemetery Grants/Golf Airport Rescue
Fund Gas Tax DST Agency Fees Fund Trust Bank Note Course Fund Plan Total
FISCAL YEAR 2022/2023
General Government
Vx Rail Lease Payments 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
CAD/RMS System Update $60,775 60,775
Police Department
Police Vehicles 310,000 310,000
Vehicle/Body Cameras 78,583 78,583
Road Patrol Equipment 23,300 23,300
Community Development
Harrison Street Park Plaza 270,000 270,000
Tree Protection Plan 65,000 65,000
Roads Department
Street Repaving 633,363 633,363
Sidewalk Replacement 100,000 100,000
Roads Division Heavy Equipment 260,000 260,000
Public Facilities Department
Cemetery Fencing 17,500 17,500
Leisure Services Department
Maintenance Equipment 80,000 80,000
Parks Division Vehicles 25,000 25,000
Park Improvements 20,000 20,000
Stormwater
Slip Lining/Pipe Replacement 120,000 120,000
Swale/Driveway Culverts 130,000 130,000
Canal Restoration 500,000 11,000,000 11,500,000
Golf Course
Maintenance Equipment 5,195 5,195
Airport
Airport Interior Security Cameras 19,200 4,800 24,000
Hangar C Office Improvements 70,000 70,000
Rehab Runway 10-28 Markings 66,500 3,500 70,000
Taxiway Alpha Aprons 188,100 9,900 198,000
Taxiway Golf Apron Design 360,050 18,950 379,000
Total FY 2022/2023 128,300$ 993,363$ 1,272,553$ 270,000$ 20,000$ 130,000$ 17,500$ 11,703,850$ 5,195$ 37,150$ -$ 14,577,911$
205
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-27 CAPITAL IMPROVEMENT PROGRAM
BY FUNDING SOURCE
Local Community Recreation American
General Option Redevelopment Impact Stormwater Cemetery Grants/Golf Airport Rescue
Fund Gas Tax DST Agency Fees Fund Trust Bank Note Fund Fund Plan Total
FISCAL YEAR 2023/2024
General Government
Vx Rail Lease Payments 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
CAD/RMS System Update 60,775 60,775
Police Department
Police Vehicles 315,000 315,000
Vehicle/Body Cameras 78,583 78,583
Road Patrol Equipment 13,000 13,000
Roads Department
Street Repaving 313,412 313,412
Street Reconstruction 355,111 355,111
Sidewalk Replacement 100,000 100,000
Public Facilities Department
Cemetery Grounds Improvements 110,000 110,000
Leisure Services Department
Maintenance Equipment 10,000 10,000
Parks Division Vehicles 25,000 25,000
Playground Improvements 120,000 120,000
Park Improvements 20,000 20,000
Stormwater
Slip Lining/Pipe Replacement 130,000 130,000
Swale/Driveway Culverts 150,000 150,000
Tulip Drive Crossing 250,000 250,000
Golf Course
Maintenance Equipment 7,500 7,500
Airport
Economic Development
Hangar 1,000,000 1,000,000
Rehab Runway 05/23 152,246 2,892,666 3,044,912
Reconstruction of Golf Apron 250,000 1,000,000 1,250,000
Total FY 2023/2024 48,000$ 768,523$ 1,139,799$ -$ 140,000$ 400,000$ 110,000$ 4,892,666$ 7,500$ -$ -$ 7,506,488$
206
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-27 CAPITAL IMPROVEMENT PROGRAM
BY FUNDING SOURCE
Local Community Recreation American
General Option Redevelopment Impact Stormwater Cemetery Grants/Golf Airport Rescue
Fund Gas Tax DST Agency Fees Fund Trust Bank Note Fund Fund Plan 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
CAD/RMS System Update 60,775 60,775
Police Department
Police Vehicles 320,000 320,000
Vehicle/Body Cameras 78,583 78,583
Road Patrol Equipment 17,000 17,000
Roads Department
Street Repaving 754,747 754,747
Sidewalk Replacement 100,000 100,000
Public Facilities Department
Cemetery Columbarium Niches 60,000 60,000
Leisure Services Department
Playground Improvements 50,000 50,000
Park Improvements 20,000 20,000
Stormwater
Slip Lining/Pipe Replacement 145,000 145,000
Swale/Driveway Culverts 130,000 130,000
Bayfront Road Crossing 250,000 250,000
Airport
Hangar D Office
Improvements 400,000 400,000
Airport Shade Hangars 220,000 880,000 1,100,000
Taxiway Alpha Aprons 855,000 45,000 900,000
Golf Apron Utilities 80,000 320,000 400,000
Construct Taxiway Golf 250,000 1,000,000 1,250,000
Airport Road West 90,000 1,710,000 1,800,000
Total FY 2024/2025 17,000$ 854,747$ 1,339,358$ -$ 70,000$ 380,000$ 60,000$ 5,165,000$ -$ 45,000$ -$ 7,931,105$
207
208
209
GENERAL GOVERNMENT - CITY MANAGER
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
$32,000 $0 $0 $0 $0 $0 $32,000
Operating Impact:
$0 ($6,400)($3,200)$0 $3,200 $4,480 ($1,920)
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
43,195$ 43,195$ 43,195$ -$ -$ -$ 129,585$
Operating Impact:
-$ (7,343)$ (8,639)$ (3,888)$ 13,390$ 28,077$ 21,598$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
60,000$ -$ -$ -$ -$ -$ 60,000$
Operating Impact:
-$ (10,200)$ (1,800)$ 6,600$ 13,800$ 18,600$ 27,000$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
45,000$ 35,000$ 45,000$ 35,000$ 45,000$ 35,000$ 240,000$
Operating Impact:
-$ (7,650)$ (7,300)$ (3,750)$ 6,900$ 18,250$ 6,450$
Project Pricing:
The Agreement for the use of the Barracuda technology is up for renewal and a determination needs to be
made to continue with Barracuda or to switch to another vendor.
Pricing is based current contracts with the customers of Acronis, Proofpoint and Barracuda.
$28,000 to $32,000 is the going price for a Dodge Durango and Ford Explorer.Pricing estimate received
from the Fleet Superintendent.
Lease was provided through Dell, which was the only provider of this technology.
Laptops are approximately $3,000 each, including 5 year warranties, docking stations and monitors.
Desktops are approximately $1,500 each.
Computers in All Departments need to be updated on a five year schedule to keep up with technology.
Capital Lease Payments on VxRail Infrastructure.
Vx Rail Lease Payments
Discretionary Sales Tax
City Wide Computers
Upgrades of 7-10 Workstations a Year for All Departments. Most of the
Police Department Units will be included with Vehicle Purchases.
Email Archive System
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
This product is used to effectively manage all the Police Department programs and applications that are
hosted in the cloud. It was initially acquired in FY 19-20 via a five year capital lease arrangement.
Discretionary Sales Tax
GENERAL GOVERNMENT - MIS DIVISION
Discretionary Sales Tax Renewal or Replacement of Barracuda Backup and Secure Gateway
City Manager Vehicle
General Fund Provide Vehicle for City Manager
The mileage on the City Manager's vehicle is currently 95K miles.City Manager needs a reliable vehicle to
attend meetings outside of City Hall and perform numerous site /project visits on a continuous basis.The
current City Manager vehicle could be utilized to replace CM2 which is now used when needed for other
City staff members.
210
GENERAL GOVERNMENT - MIS DIVISION (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 60,000$
Operating Impact:
$0 (1,700)$ (2,000)$ (900)$ 1,400$ 4,500$ 1,300$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ 180,000$ Operating Impact:
-$ (5,100)$ (6,000)$ (2,700)$ 4,200$ 13,500$ 3,900$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ 20,000$ -$ -$ -$ -$ 30,000$ Operating Impact:
-$ (1,700)$ (3,700)$ 500$ 4,500$ 7,700$ 7,300$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 25,000$ 20,000$ -$ -$ 45,000$
Operating Impact:
-$ -$ -$ (4,250)$ (4,150)$ 2,150$ (6,250)$
Project Pricing:
COStv Equipment
Discretionary Sales Tax Update Equipment needed to continue broadcasting.
Estimate based on the historical spending pattern.
Over-the-Air Connections
Over-the-Air Redundant Network Connections.
Replacments of the Core Switches in both City Hall and the Police Department are needed every five years
in order to maintain security and provide the services required.
Over-The-Air (wireless)backup network connections for both the Golf Course and the new Public Works
Compound need to be added.
Based on anticipated needs.
Core and Remote Switches
Based on prior replacement costs and dependent on specifications yet to be developed.
Dependent on technology that is selected.
Discretionary Sales Tax
Network Infrastructure Upgrades.
General upgrading of network infrastucture in order to continue to provide services.This includes switches,
servers and other needed infrastructure.
Discretionary Sales Tax
Upgrade of Core and Remote Switches to maintain security and provide
connection to services
Discretionary Sales Tax
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Continual updates are required in order to continue providing the public with broadcasting of meetings and
other public service events.
Network Infrastructure
211
GENERAL GOVERNMENT - MIS DIVISION (CONTINUED)
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
139,200$ 60,775$ 60,775$ 60,775$ 60,775$ 60,775$ 443,075$
Operating Impact:
-$ -$ -$ (4,250)$ (4,150)$ 2,150$ (6,250)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
305,000$ 310,000$ 315,000$ 320,000$ 325,000$ 330,000$ 1,905,000$
Operating Impact:
-$ (61,000)$ (92,500)$ (94,000)$ (65,000)$ (23,300)$ (335,800)$
Project Pricing:
This allocation is for the replacement of older vehicles with higher mileage and maintenance expense,with
associated vehicle equipment including body cameras, computers and communications equipment.
21/22- 5 Vehicles w/equipment (305K).
22/23- 5 Vehicles w/equipment (310K).
23/24- 5 Vehicles w/equipment (315K).
24/25- 5 Vehicles w/ equipment (320K).
25/26- 5 Vehicles w/equipment (325K).
26/27- 5 Vehicles w/equipment (330K).
Updated CAD/RMS sytem to address security and FDLE Technical Audit shortcomings and assist in
providing fluid workflow throughout the Police Department.Will allow a more accurate and seamless
operation within the Communications,Records,and Patrol divisions.Product includes integrated redaction
software to assist in efficient and timely completion of public record requests.Soma Global will also be able
to provide other essential functions which will allow for the consolidation of other programs the deparment
is currently paying addtional costs to have and operate.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Police Station Sign
General Fund
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
POLICE DEPARTMENT
Police Vehicles
Discretionary Sales Tax Soma Global CAD/RMS System Implementation.
Replace the Police Department's Main Signage.
The main sign in front of the police department is 18 years old,weathered and needs to be replaced and
turned 90 degrees to be seen better from the roadway.
Pricing was provided by the Leisure Services Director who has been working with the company replacing
the other City signs.
Written quote obtained.
Discretionary Sales Tax
CAD/RMS System Update
No written quote available due to impending price increase. Cost projections have been increased by $1,000
over prior estimates.
212
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
78,583$ 78,583$ 78,583$ 78,583$ 39,292$ -$ 353,624$
Operating Impact:
-$ (15,717)$ (23,575)$ (23,575)$ (15,717)$ 3,143$ (75,440)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
22,300$ 23,300$ 13,000$ 17,000$ 13,000$ 13,000$ 101,600$
Operating Impact:
8,000$ -$ -$ -$ -$ -$ 8,000$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
8,000$ -$ -$ -$ -$ -$ 8,000$
Operating Impact:
-$ (1,600)$ (800)$ -$ 800$ 1,120$ (480)$
Project Pricing:Written quote obtained however,the quote does not include installation or the addition of agency logos.
The quote for the mats, with those additions bring the total to $8,000.
Operations Equipment
Written quote/lease aggreement was obtained.
General Fund
CITY OF SEBASTIAN, FLORIDA
Replace older failing Tasers.Equip all officers with rifles and replace the old rifles.Replace the old LIDAR
(laser radar)units that are 15 to 18 years old.Replace expiring SRT helmets.Outfit SRT with night vision
optics to allow team members to deal with critical incidents in low light/dark conditions.
To promote full transparency and obtain video surveillance footage of every encounter with patrol officers
for evidentiary purposes.This is the remainder of a 5 year lease agreement initiated in FY 20-21 and
includes unlimited cloud storage and maintenance fees.
Lease Agreement for Vehicle/Body Cameras.
Vehicle/Body Cameras
POLICE DEPARTMENT - (CONTINUED)
Written quotes. Price is factored to have a slight increase in cost next fiscal or calendar year.
Purchase EZ Flex Sport Mats (8K).
21/22 - 5 Tasers $8,500, 5 patrol rifles $5,000, 1 Night Vision Gear
$4,500 and 2 LIDAR units $4,300.
22/23 - 5 Tasers $8,500, 5 patrol rifles $5,000, 1 Night Vision Gear
$4,500, 2 LIDAR units $4,300 and 1 SRT helmet $1,000.
23/24 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
24/25 - 5 Tasers $8,500, 1 Night Vision Gear $4,500 and 4 SRT
helmets $4,000, .
25/26 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
26/27 - 5 Tasers $8,500 and 1 Night Vision Gear $4,500.
FISCAL YEAR 2022-2027
Road Patrol Equipment
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Discretionary Sales Tax
General Fund
These will be used to cover the PD training room floor to be utilized as a Defensive Tactics/RadKids
training area.This will allow the majority of similar type training to take place at the PD and reduce the
need to be dependant upon outside agency's facilities, which we have had to utilize several times a year.
213
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,500$ -$ -$ -$ -$ -$ 20,500$
Operating Impact:
-$ (4,715)$ (3,485)$ (2,255)$ (1,025)$ 205$ (11,275)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
18,000$ -$ -$ -$ -$ -$ 18,000$
Operating Impact:
-$ (3,060)$ (540)$ 1,980$ 4,140$ 5,580$ 8,100$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
11,000$ -$ -$ -$ -$ -$ 11,000$ Operating Impact:
-$ (2,200)$ (1,100)$ -$ 1,100$ 1,540$ (660)$
Project Pricing:
Utility Vehicle
Discretionary Sales Tax
Verbal quote obtained, written quote pending.
POLICE DEPARTMENT - (CONTINUED)
FISCAL YEAR 2022-2027
Investigations Equipment
In accordance with accreditation standards the safe in the evidence building must be secured separately by
fence or other secured barrier. Miscellaneous surveillance equipment required for DICE unit.
General Fund
This vehicle is needed to assist during training to transport cumbersome gear and training tools,such as
ammo,steel targets,barracades,where larger vehicles are not permitted to travel due to terrain.It will also
give us the ability to safely conduct search and rescue operations throughout the city where the terrain will
not allow safe access,such as the North Conservation area,where numerous walker/hikers have been lost
and needed to be quickly located and evacuated due to medical conditions.
Written quote obtained.
Discretionary Sales Tax 21/22 - Replace COPE Concession Trailer
Purchase 2020 CAN-AM SSV Defender Pro Utility vehicle.
Police COPE Trailer
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Replace the existing COPE trailer with an 8.6'x14'trailer that is more suitable to distributing concessions,
which is one of the main components of our community events.This trailer comes with a 13.5k BTU air
conditioner,fluorescent lights,power outlets,porch lights,storage cabinets,a custom sink,hot water heater,
a mini refrigerator, water pump and concesion window with glass and screen.
Written quote. Prices are factored to have a slight increase in cost next fiscal or calendar year.
CITY OF SEBASTIAN, FLORIDA
Fence enclosure to secure safe located within the evidence building
(4K); Surveillance equipment (7K).
214
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
225,000$ 270,000$ -$ -$ -$ -$ 495,000$
Operating Impact:
-$ (29,250)$ (55,350)$ (35,550)$ (15,750)$ 4,050$ (131,850)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
50,000$ -$ -$ -$ -$ -$ 50,000$
Operating Impact:
-$ (10,000)$ (9,000)$ (8,000)$ (7,000)$ (6,000)$ (40,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 65,000$ -$ -$ -$ -$ 65,000$
Operating Impact:
-$ -$ (13,000)$ (11,700)$ (10,400)$ (9,100)$ (44,200)$
Project Pricing:
Discretionary Sales Tax
Tree Protection Plan
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 event activities.
A master plan recommended tree replacements and tree protection barriers/signage.Funding is required to
implement this plan (trees/barriers/signs/sidewalks).
Phase I of Project consisted of a survey,irrigation plan with detailed landscape design.This Phase II
includes landscape/mulch installation starting with areas adjacent to sidewalks and tree protection groupings
around trees. All this in accordance with the consultant recommendations and the IPM.
Community Redevelopment
Agency
Provide Parking, Event Space and Connections to Downtown Area.
CITY OF SEBASTIAN, FLORIDA
Working Waterfront
FISCAL YEAR 2022-2027
$45K of 2020 funds for Shoreline and Parking lot improvements were used to complete construction.
Landscape design estimated costs at $40,000.Changes to design and source of plants may reduce price.
Estimates for deck improvements are $6K and historic signage are approximately $4K.
Harrison Street Park Plaza
Site requires landscape and informational historic signage for this public space.Improvements to the decks
will complete the sites ability to be utilized as an event and education center in accordance with the FCT
grant.
Community Redevelopment
Agency
COMMUNITY DEVELOPMENT DEPARTMENT
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
The CRA Master Plan indicates this will have an immediate positive impact to the business district.
$270,000 of this project was funded in FY 20-21.
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
$350,000 for the second. Includes zero curbs, pervious pavers and tree/landscape. Creation of the vista and
seemless event space will require further improvements on the east side of the park and riverfront. The
completed project will create event space and have a positive impact to the business district.
Completion of Working Waterfront project to include deck
improvement, landscaping and historic signage.
215
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
33,000$ -$ -$ -$ -$ -$ 33,000$
Operating Impact:
-$ (8,250)$ (6,600)$ (4,950)$ (3,300)$ (3,630)$ (26,730)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 633,363$ 313,412$ 754,747$ 754,747$ 754,747$ 3,211,016$
Operating Impact:
-$ -$ (82,337)$ (97,746)$ (157,992)$ (188,049)$ (526,124)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 355,111$ -$ -$ -$ 355,111$
Operating Impact:
-$ -$ -$ (120,738)$ (120,738)$ (113,636)$ (355,111)$
Project Pricing:
Street Repaving
Local Option Gas Tax Crack Sealing, Double Microsurfacing, Cape Sealing and 2" Overlay
for Streets programmed by the Pavement Management Consultant.
Includes a 20% increase from amount listed in the pavement management plan due to inflation.
The street pavment maintenance program was prescribed and scheduled by the Pavement Management
Consultant for FY 2019 to FY 2024.Due to the large amount of work needed to address the associated
Stormwater work needed to be accomplished on those roadways that were repaved,increased road work is
being deferred. The Pavement Management Program will also be updated over this timeframe.
$355,111 is the amount of full-depth reconstruction that was projected by the Pavement Management
Consultant.Price increases and the update to the Pavement Management Plan may result in the need for
more expenditures of this nature.
Purchase a Vehicle for Community Development.General Fund
Reconstruction Roadwork based on new recommendations from the
Pavement Management Consultant.
CDD Vehicle
ROADS DEPARTMENT
Local Option Gas Tax
Needed to address streets in bad condition that are beyond normal repaving work and require full depth
reconstruction.$355,111 is the amount of full-depth reconstruction in FY22-23 that was projected by the
previous Pavement Management Plan.As explained in the above Street Repaving project,this work is also
being deferred one year to allow associated Stormwater work to be accomplished.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
COMMUNITY DEVELOPMENT DEPARTMENT (CONTINUED)
Based off 2019 Explorer 4x2 purchased for Leisure Services.
Street Reconstruction
A new vehicle is needed to perform project management,pre-construction and site plan field visits.The
current vehicle has broken down several times,costing the department $800 over budget (so far)in repairs
this fiscal year.This 2008 Chevy Trailblazer has over 120K miles and it is recommended that it be
replaced. Staff requests an Explorer or similar model vehicle.
216
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
5,334,024$ -$ -$ -$ -$ -$ 5,334,024$
Operating Impact:
-$ (1,280,166)$ (1,280,166)$ (1,226,826)$ (1,226,826)$ (1,173,485)$ (6,187,468)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
3,000$ -$ -$ -$ -$ -$ 3,000$
Operating Impact:
-$ (600)$ (300)$ -$ 300$ 420$ (180)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:
This is funding for the expected remaining balance of the design-build project authorized in FY 20-21.
Remainder of the $9,133,483 Design-Build Contract.
Public Facilities Compound
Discretionary Sales Tax
PUBLIC FACILITIES - FACILITY MAINTENANCE DIVISION
CITY OF SEBASTIAN, FLORIDA
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Complete Construction of New Public Facilities Compound at
Sebastian Municipal Airport.
General Fund
The Air Conditioning Service Machine is required for the new type of refrigerant.Existing Machine will
remain in service.Installing tool cabinets in the Service Truck will allow them to stay organized and adding
lighting will increase the safety of the operator.
PUBLIC FACILITIES - FLEET DIVISION
21/22 Air Conditioning Service Machine (5,500), Garage Service Truck
Lights and Tool Cabinets (2,000).
Fleet Division Equipment
Prices are estimated.
Install Evacuation Chairs in the Stairwell at City Hall.
This will address the safety issue for assisting disabled persons in the case of an emergency.
Estimated based on the cost of other newly installed signs.
General Fund
FISCAL YEAR 2022-2027
Stairwell Evacuation Chairs
218
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 17,500$ -$ -$ -$ -$ 17,500$
Operating Impact:
-$ -$ (1,750)$ (525)$ 700$ 1,925$ 350$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 110,000$ -$ -$ -$ 110,000$
Operating Impact:
-$ -$ -$ (22,000)$ (19,800)$ (17,600)$ (59,400)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 60,000$ -$ -$ 60,000$
Operating Impact:
-$ -$ -$ -$ (20,400)$ (20,400)$ (40,800)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
10,000$ -$ -$ -$ -$ -$ 10,000$
Operating Impact:
-$ (2,000)$ (1,000)$ -$ 1,000$ 1,400$ (600)$
Project Pricing:
Estimated pricing.
FISCAL YEAR 2022-2027
CITY OF SEBASTIAN, FLORIDA
Estimated based on the cost of other newly installed signs.
Cemetery Fencing
Cemetery Grounds Improvements
Cemetery Trust Fund 22-23 Replace Chain Link Fencing (17,500).
The existing fence is broken down along the southern and northern boundary of the Cemetery.
Adding Two Columbarium Niches in the Expanded Section of the
Cemetery.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Project consists of grounds leveling, headstone straightening and
placing new sod in Areas 1-5.
Older sections of the Cemetery have headstones that are sinking and landscaping that has a mix of grass and
weeds. These measures will improve the overall appearance and make it safer for the public.
Cemetery Trust Fund
Cemetery Trust Fund
New Cemetery Signage
The Cemetery lacks signage. The signage will use the new design for City signs.
Cemetery Trust Fund
Columbarium Niches are recommended for the new section.
Estimated pricing.
PUBLIC FACILITIES - CEMETERY DIVISION
Estimated pricing.
Cemetery Columbarium Niches
Install Signage Using New City Design Format
219
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
75,000$ -$ -$ -$ -$ -$ 75,000$
Operating Impact:
-$ (18,000)$ (18,000)$ (17,250)$ (17,250)$ (16,500)$ (87,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
14,000$ -$ -$ -$ -$ -$ 14,000$
Operating Impact:
-$ (3,220)$ (2,380)$ (1,540)$ (700)$ 140$ (7,700)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
45,000$ 80,000$ 10,000$ -$ -$ -$ 135,000$
Operating Impact:
-$ (9,000)$ (20,500)$ (10,000)$ 3,500$ 14,300$ (21,700)$
Project Pricing:
General Fund
LEISURE SERVICES DEPARTMENT (CONTINUED)
Cost estimate is based on pricing provided by the lowest bid contractor that was selected during our baseball
field fencing replacement project. (All Zones $18,750 Each)
Maintenance Equipment
Refurbish Portable Stage
The current condition of the backstops on all 4 fields is a safety concern for participants,spectators and staff
due to the badly rusted poles.
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
General Fund Refurbish the stage to increase its life expectancy. It currently has
rusting in many spots along the interior and concerns with the hydraulic
hoses failing due to their age and their current condition. Project will
include sandblasting many areas of the stage and replacing all hydraulic
lines.
Recreation Impact Fee Replace the backstops on all 4 baseball/softball fields at the Barber
Street Sports Complex. The current fencing is badly rusted and creates
a safety concern due to its current condition.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Mowers P370 &P375 need to be replaced.Other mowers are scheduled replacements of mowing crew
mowers that maintain the common grounds within parks,Schumann Drive,and Sebastian Blvd.As we
continue to improve the Barber Street Athletic Fields and follow the IPM Plan to reduce chemical usage,we
have some mechanical and cultural ways that require new machinery.The Top Dressing machine and
Verticutter will provide the equipment for continued progress on the objectives of the IPM plan.
Provide Necessary Leisure Services Maintenance Equipment and also
replacement of existing equipment
21-22 Replace (2) John Deere Mowers (20K)
21-22 Purchase a Top Dressing Machine (15K)
21-22 Purchase a Verti-Cutter (10K)
22-23 Replace (2) John Deere Mowers (20K)
22-23 Replace John Deere 5410 Tractor (60K)
23-24 Replace (1) John Deere Mower (10K)
This pricing was provided by Alan from the Garage based on his purchasing experience and also quotes
collected from various vendors.
BSSC Baseball Backstops
Staff recommends refurbishment of this stage as soon as possible to prevent any safety concerns.
Cost estimate is based on pricing provided by a local vendor.
220
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
30,000$ -$ -$ -$ -$ -$ 30,000$
Operating Impact:
-$ (6,000)$ (3,000)$ -$ 3,000$ 4,200$ (1,800)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
25,000$ 25,000$ 25,000$ -$ -$ -$ 75,000$
Operating Impact:
-$ (5,000)$ (7,500)$ (7,500)$ -$ 6,000$ (14,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
100,000$ -$ 120,000$ 50,000$ 100,000$ 50,000$ 420,000$
Operating Impact:
-$ (20,000)$ (18,000)$ (40,000)$ (45,600)$ (60,200)$ (183,800)$
Project Pricing:
These are all recommended replacements from the Garage based on the age and maintenance expenditures
on these vehicles.
Based on our Parks Signage agreement with the selected sign manufacturer,Signstar.Year 3 of the sign
replacement plan will total around $30,000 to complete all of the signage. (All Zones $7,500 Each)
FY 21-22 1/2 Ton Pickup (25K).
FY 22-23 1/2 Ton Pickup (25K).
FY 23-24 1/2 Ton Pickup (25K).
Parks Division Vehicles
Parks Identifying Signage Replacement.
LEISURE SERVICES DEPARTMENT (CONTINUED)
Continues update of Park Identifying Signs.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 or installed
at parks not currently having City identifying signs.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
FISCAL YEAR 2022-2027
CITY OF SEBASTIAN, FLORIDA
Pricing is based on the pricing quotes in speaking with numerous vendors this year.The materials costs have
increased drastically over the course of the last year, similar to most other construction materials.
General Fund
Many of the playgrounds throughout the City are in need of replacement within the next few years.As a part
of this replacement I would like to begin implementing all-inclusive portions to each playground so that we
have more accessible options throughout the City to better serve our residents.
Playground Improvements
Replace and improve current playgrounds throughout the City to
become more accessible:
21-22 Easy Street Zone B $50K, Filbert Park Zone C $50K.
23-24 Creative Playground All Zones $30K Each.
24-25 Bryant Court Park Zone C $50K.
25-26 Hardee Park Zone A $50K, Schumann Park Zone C $50K.
26-27 Community Center Zone B $50K.
Recreation Impact Fund
This pricing and replacement schedule was provided by the Fleet Superintendent based on his quotes.
Park Signage
Recreation Impact Fees
221
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 120,000$
Operating Impact:
-$ (4,000)$ (7,600)$ (10,800)$ (13,600)$ (16,000)$ (52,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
80,000$ -$ -$ -$ -$ -$ 80,000$
Operating Impact:
-$ (16,000)$ (8,000)$ -$ 8,000$ 11,200$ (4,800)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
9,500$ -$ -$ -$ -$ -$ 9,500$
Operating Impact:
-$ (2,185)$ (1,615)$ (1,045)$ (475)$ 95$ (5,225)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
250,000$ 120,000$ 130,000$ 145,000$ 160,000$ 175,000$ 980,000$
Operating Impact:
-$ -$ -$ -$ -$ -$ -$
Project Pricing:
LEISURE SERVICES DEPARTMENT (CONTINUED)
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
FISCAL YEAR 2022-2027
CITY OF SEBASTIAN, FLORIDA
Used for failing stormwater pipes.Sliplining avoids open cutting of the roadway and adjacent properties and
is used when the depth and construction is expected to cause excessive damage.
Discretionary Sales Tax
Provide funds to be able to immediately address park improvements.
This additional Compact Excavator is needed to clean the smaller stormwater drainage ditches.
Stormwater Utility Fund
Stormwater Equipment
The Excavator is priced at $70,824 but is expected to be $80,000 with adding two vegetation buckets.
Estimated pricing.
Stormwater Utility Fund
Backhoe and Tractor Attachments
E42 R2 Service Bobcat Compact Excavator.
Recreation Impact Fund
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.
Will be established at time improvements are better defined. (All Zones $5,000 Each).
Park Improvements
Staff recently completed similar projects and has a good idea of the total cost for these projects.
STORMWATER FUND
Replacing pipe or sliplining when practical.
The aquatic bucket is required for cleaning the ditches and rights-of-way with the backhoe.The Bush Hog
attachment is for cutting City property and drainage ditches with the Kubota tractor.
Purchase Aquatic Bucket for the Backhoe ($6,000) and Bush Hog
Attachment for the Kubota Tractor ($3,500).
Slip Lining/Pipe Replacement
222
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
115,000$ 130,000$ 150,000$ 130,000$ 130,000$ 130,000$ 785,000$
Operating Impact:
-$ -$ -$ -$ -$ -$ -$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
13,500$ -$ -$ -$ -$ -$ 13,500$
Operating Impact:
-$ (1,755)$ (1,215)$ (675)$ (135)$ 405$ (3,375)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
11,500,000$ 11,500,000$ -$ -$ -$ -$ 23,000,000$
Operating Impact:
-$ (2,760,000)$ (5,520,000)$ (5,405,000)$ (5,290,000)$ (5,175,000)$ (24,150,000)$
Project Pricing:
Swale/Driveway Culverts
Stormwater Utility Fund Purchase and install Stormwater Aeration Fountains.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
The actual cost will be dependent on the Program eventually adopted.
Periwinkle Pond:Aeration Fountain for $4,500 plus the installation of new electrical service @ $2,000 =
$6,500, Tulip solar powered aeration fountain for $7,000. Total Cost = $13,500.
City crews to correct all drainage deficiencies, swales, culverts and
make driveway and headwall repairs as appropiate in conjunction with
street reconstruction projects.
STORMWATER FUND (CONTINUED)
Cost cover cost of concrete (driveways &headwalls)culverts and sod.Work to be performed in house
except for driveway cuts and concrete replacement.
CITY OF SEBASTIAN, FLORIDA
Discretionary Sales Tax Fund to
Match $1 Million for FEMA Grant
of $22 Million over two years.
FISCAL YEAR 2022-2027
Stormwater Utility Fund
Stormwater Pond Fountains
The city has successfully installed and operates stormwater fountains in three of its stormwater ponds.
These fountains aerate and ozygenate the water and in doing so,improve the water quality and promote the
growth of desirable plant species.This is an important additional non-chemical,mechanical method of
stormwater pond maintenance and reduces the amount and cost of herbidide application.
Significantly extends pavement life and reduces long term pavement management cost.The City will
completing year 3 of its pavement management program.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.
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.
Canal Restoration
An application is being made to FEMA for a $23 million dollar project
to restore the canal sides/bottom of the Collier Creek/Elkcam Canal to
their original contour.
223
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
400,000$ -$ -$ -$ -$ -$ 400,000$
Operating Impact:
-$ (96,000)$ (96,000)$ (92,000)$ (92,000)$ (88,000)$ (464,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 250,000$ -$ -$ -$ 250,000$
Operating Impact:
-$ -$ -$ (60,000)$ (60,000)$ (57,500)$ (177,500)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 250,000$ -$ -$ 250,000$
Operating Impact:
-$ -$ -$ -$ (60,000)$ (60,000)$ (120,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ -$ 350,000$ -$ 350,000$
Operating Impact:
-$ -$ -$ -$ -$ (84,000)$ (84,000)$
Project Pricing:
75% FEMA Grant $300,000.
25% Matching equirement from
Stormwater Utility Fund $100,000.
Replace road crossing pipes with a con/span open flow design.
Bayfront Road Crossing
Stormwater Utility Fund
STORMWATER FUND (CONTINUED)
Rough estimate that will be defined before proceeding with this project.
This is a main ditch pinch point causing the existing ditch to overflow to residential properties.Using a
con/span open flow design will prevent the existing pipe being plugged with debris.
Stormwater Utility Fund
Concha Dam Replacement
Includes:planning,design,construction and construction management.A FEMA Local Mitigation Strategy
grant is being pursued.
Concha dam is very close to the end of its useful life with a number of holes and cavities clearly visable.
Placing a new wall immediately upstream in front of it will avoid a $4,400,000 cost of total replacement,
reduce the maintenance cost and ease concern over a catastropic failure.
Install new wall in front of the Concha Dam.
Price estimate increased to reflect current costs.
Ocean Cove Drainage
This is a pinch point on a main ditch,where pipes are undersized due to mimimal road coverage over the
pipes.It is recommended they be replaced with a con/span type open flow design to enhance conveyance.
Roadway improvements will also be needed.
Tulip Drive Crossing
CITY OF SEBASTIAN, FLORIDA
At times when there are high water levels,the slopes are eroding and encroaching on private property.
Design is to stabilize the slopes and keep the open conveyance of the ditch.
Stormwater Utility Fund
Change Bayfront Road Crossing pipe to con/span open flow design.
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Pricing was escalated from previous year submittal to allow for construction cost increases.
Design is to stabilize the slopes.
224
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 5,195$ 7,500$ -$ -$ 28,100$ 40,795$
Operating Impact:
-$ -$ (1,039)$ (2,020)$ (750)$ 520$ (3,289)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
20,000$ -$ -$ -$ -$ -$ 20,000$
Operating Impact:
-$ (4,800)$ (4,800)$ (4,600)$ (4,600)$ (4,400)$ (23,200)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
5,000$ -$ -$ -$ -$ -$ 5,000$
Operating Impact:
-$ (650)$ (450)$ (250)$ (50)$ 150$ (1,250)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
7,500$ -$ -$ -$ -$ -$ 7,500$
Operating Impact:
-$ (1,500)$ (750)$ -$ 750$ 1,050$ (450)$
Project Pricing:
CITY OF SEBASTIAN, FLORIDA
Maintenance Equipment
Replace Necessary Operating and Maintenance Equipment:
22-23 Replace Range Picker (2,695), Replace Ball Washer (2,500).
23-24 Replace Range Cart (7,500).
Estimated pricing forecasted in Grant Application Spreadsheet.
AIRPORT FUND
Estimated pricing.
This ditch crosses the fairway and is very unsightly because it does not drain well.The current condition of
the area is very suitable for water moccasins.One option is to pipe the ditch,which is approximately 280
feet by 60 feet with 18 to 24 inch pipe,site work and sod.The other option is to dig it out to hold more
water, then do site work around it for adaquate sheet water drainage.
Golf Course
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Airport Mobile Radios
Ditch #15 Improvements
Replace Parking Bumpers, Patch Asphalt and Repaint Lines.
Purchase 2-Way Mobile Radios for Airport Rolling EquipmentAirport Fund
Airport vehicles lack mobile air-band VHF radios. This is a safety related item. 3 would be purchased.
Golf Course
Estimated pricing.
Estimated pricing.
GOLF COURSE
Pipe or Deepen the Existing Ditch.
Repaint approx 125 parking space lines,complete with directional arrows throughout parking lot,replace
damaged parking bumpers,patch any holes or cracks in ashpalt.Current parking lot lines are extremely
faded and the parking lot in general needs some repair, along with some new parking bumpers.
Golf Course Parking Lot
It is anticipated that these items will require replacement in a few years.
Golf Course
225
Project Name:Project Description:
Funding Source:
Justification:Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 24,000$ -$ -$ -$ -$ 24,000$
Operating Impact:
-$ -$ (4,080)$ (720)$ 2,640$ 5,520$ 3,360$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ -$ 125,000$ -$ 125,000$
Operating Impact:
-$ -$ -$ -$ -$ (16,250)$ (16,250)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 70,000$ -$ -$ -$ -$ 70,000$
Operating Impact:
-$ -$ (16,800)$ (16,800)$ (16,100)$ (16,100)$ (65,800)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 400,000$ -$ -$ 400,000$
Operating Impact:
-$ -$ -$ -$ (96,000)$ (96,000)$ (192,000)$
Project Pricing:
Hanger D will have 5,000 square feet of undeveloped office space.This project will build out the interior of
the area in order to attract new businesses and bring additional revenue to the Airport.
Estimated pricing forecasted in Grant Application Spreadsheet.
Interior construction of Hangar D offices.
Estimated pricing forecasted in Grant Application Spreadsheet.
Hangar D Office Improvements
80% FDOT Grant $320,000.
20% Matching Requirement from
Private Funding $80,000.
Hangar C Office Improvements, including air conditioning, fire safety
improvements, exit doors, windows, lighting and furniture.
50% FDOT Grant $35,000.
50% Matching Requirement from
Private Funding $35,000.
This would convert the southern storage bay into habitable office space,therby enhancing the value of the
structure and increasing future rent for the Airport.
Aircraft Wash Rack
80% FDOT Grant $100,000.
20%; Matching Requirement from
Airport Fund $25,000.
Complete construction of the Aircraft Wash Rack.
Airport lacks an approved wash rack.Contruction was initiated ten years ago but was paused due to budget
constraints.
Hangar C Office Improvements
Estimated pricing forecasted in Grant Application Spreadsheet.
Estimated pricing forecasted in Grant Application Spreadsheet.
The Airport lacks camera surveillance of the interior of the Airport Terminal.
AIRPORT FUND (CONTINUED)
Purchase and install security cameras for the interior of the Airport
Terminal.
FISCAL YEAR 2022-2027
80% FDOT PTGA Grant $19,200.
20% Matching Requirement from
Airport Funds $4,800.
Airport Interior Security Cameras
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
CITY OF SEBASTIAN, FLORIDA
226
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 1,000,000$ -$ -$ -$ 1,000,000$
Operating Impact:
-$ -$ -$ (140,000)$ (140,000)$ (140,000)$ (420,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
720,000$ -$ -$ -$ -$ -$ 720,000$
Operating Impact:
-$ (100,800)$ (100,800)$ (100,800)$ (100,800)$ (100,800)$ (504,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 1,100,000$ -$ -$ 1,100,000$
Operating Impact:
-$ -$ -$ -$ (154,000)$ (154,000)$ (308,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 70,000$ -$ -$ -$ -$ 70,000$
Operating Impact:
-$ -$ (9,100)$ (6,300)$ (3,500)$ (700)$ (19,600)$
Project Pricing:
Estimated pricing forecasted in Grant Application Spreadsheet.
Economic Development Hangar
80% FDOT Grant $576,000.
20% Matching Requirements from
Discretionary Sales Tax $144,000.
80% FDOT Grant $880,000.
20% Matching Requirement from
Discretionary Sales Tax $220,000.
Existing markings have faded and pose a safety risk to pilots.
This can be anticipated to enhance the City's economic development potential by being a home to new
businesses and by providing jobs for the City.
Rehab Runway 10-28 Markings
90% FAA Grant $63,000.
5%; FDOT Grant $3,500.
5% Matching Requirement from
Airport Fund $3,500.
Estimated pricing forecasted in Grant Application Spreadsheet.
Estimated pricing forecasted in Grant Application Spreadsheet.
Current Shade Hangars are 100%occupied,with five customers on the waiting list.Airport has room for a
third row of Shade Hangars off of the Alpha Apron. This will bring additional revenue to the Airport.
50% Economic Development Grant
$500,000.
50% Matching Requirement from
Private Enterprise $500,000.
Engineer and construct new Aircraft Shade Hangars.
Estimated pricing forecasted in Grant Application Spreadsheet.
Airport Shade Hangars
Develop the Site and Construct Two Square Corporate Business
Hangars.
Construct a New business Hangar for economic development next to
the Golf Apron.
CITY OF SEBASTIAN, FLORIDA
These will be leased to generate revenue, as well as bringing in new businesses and jobs.
Construction of Square Hangars
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
Rehabilitation of Runway 10-28 and Taxiway Markings.
AIRPORT FUND (CONTINUED)
227
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 3,044,912$ -$ -$ -$ 3,044,912$
Operating Impact:
-$ -$ -$ (1,035,270)$ (1,035,270)$ (974,372)$ (3,044,912)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 198,000$ -$ 900,000$ -$ -$ 1,098,000$
Operating Impact:
-$ -$ (67,320)$ (67,320)$ (369,360)$ (369,360)$ (873,360)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ 379,000$ -$ -$ -$ -$ 379,000$
Operating Impact:
-$ -$ (128,860)$ (128,860)$ (121,280)$ (121,280)$ (500,280)$
Project Pricing:
Asphalt condition of this Runway is deteriorating to the point it needs resurfacing.LED Lighting will use
less power and be less expensive to maintain.REIL Lighting serves to improve operational safety.Pilot
controlled Lighting System replaces outdated equipment.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
FISCAL YEAR 2022-2027
Taxiway Alpha Aprons
90% FAA Grant
$178,200/$810,000.
5% FDOT Grant $9,900/$45,0000.
5% Matching Requirement from
Airport Fund $9,900/$45,000.
Engineering and then construction improvements to the Taxiway Alpha
Aprons and Tie-down areas. Project consist of the reconstruction of the
North Apron/Tie-down area and the renovation of the West Apron/Tie-
down area.
The next phase of the Airports business development establishes a viable Taxiway and Apron area over the
currently abandoned Runway 13-31.Completion of this work will lead to additional development of
infrastructure in the way of utilities and an access road to future Airport business sites.
Estimated pricing forecasted in Grant Application Spreadsheet.
The North Apron is in a terrible state of deterioration and requires full depth reconstruction to bring it up to
servicable standards.the West Apron is in better shape but needs renovation to keep it from falling into
disrepair.
90% FAA Grant $341,100.
5% FDOT Grant $18,950.
5% Matching Requirement from
Airport Fund $18,950.
Engineer and Design of Taxiway Golf and Accompanying Apron area
over the abandoned Runway 13-31.
CITY OF SEBASTIAN, FLORIDA
Reconstruct asphalt surfaces of Runway 05-23, include LED Runway
Lighting, REIL Lighting, Pilot controlled Runway Lighing System and
fresh Runway Markings.
Taxiway Golf Apron Design
90% FAA Grant $2,740,420.
5% FDOT Grant $152,246.
5% Matching Requirement from
Discretionary Sales Tax $152,246.
Estimated pricing forecasted in Grant Application Spreadsheet.
Rehab Runway 05/23
AIRPORT FUND (CONTINUED)
Estimated pricing forecasted in Grant Application Spreadsheet.
228
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ 1,250,000$ -$ -$ -$ 1,250,000$
Operating Impact:
-$ -$ -$ (425,000)$ (425,000)$ (400,000)$ (1,250,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 400,000$ -$ -$ 400,000$
Operating Impact:
-$ -$ -$ -$ (136,000)$ (136,000)$ (272,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:ProjectFY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total-$ -$ -$ 1,250,000$ -$ -$ 1,250,000$
Operating Impact:-$ -$ -$ -$ (425,000)$ (425,000)$ (850,000)$
Project Pricing:
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
-$ -$ -$ 1,800,000$ -$ -$ 1,800,000$
Operating Impact:
-$ -$ -$ -$ (612,000)$ (612,000)$ (1,224,000)$
Project Pricing:
Estimated pricing forecasted in Grant Application Spreadsheet.
80% FDOT Grant $1,000,000.
20% Matching Requirement from
Discretionary Sales Tax $250,000.
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
AIRPORT FUND (CONTINUED)
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
Estimated pricing forecasted in Grant Application Spreadsheet.
80% FDOT $1,000,000. 20%
Matching Requirement from
Discretionary Sales Tax $250,000.
Construct new Taxiway Golf over Runway 13-31.
Construct Taxiway Golf
This is in association with the Golf Apron project to provide a Taxiway for West and North end users to
access Runways 28 and 23.This project is paramont to bringing new flight line businesses and jobs to the
Airport and the City.
Estimated pricing forecasted in Grant Application Spreadsheet.
Golf Apron Utilities
80% FDOT Grant $320,000.
20% Matching Requirement from
Discretionary Sales Tax $80,000.
Establish Utilities along the Golf Apron (North Side Business
Development Area).
Reconstruction of Golf Apron
Estimated pricing forecasted in Grant Application Spreadsheet.
Airport Road West
This road is needed to support the growth of new businesses in this area.
Engineer and construct a road on the west side of the Airport leading to
the Golf Apron Flight Line Business Development Area.
90% FAA Grant $1,620,000.
5% FDOT Grant $90,000.
5% Matching Requirement from
Discretionary Sales Tax $90,000.
The North apron area lacks water,sewer and electricity.Establishing utilities in this area will attract future
businesses, jobs and revenue to the Airport.
Reconstruct Apron along side Taxiway Golf over the abandoned
Runway 13-31
Infrastructure improvements to attract future flightline businesses and jobs for the City.
229
Project Name:Project Description:
Funding Source:
Justification:
Project Costs:Project
FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27 Total
116,000$ -$ -$ -$ -$ -$ 116,000$
Operating Impact:
-$ (27,840)$ (27,840)$ (26,680)$ (26,680)$ (25,520)$ (134,560)$
Project Pricing:
Office Renovations
Building Fund Remodel the Building Departments Office Area.
BUILDING FUND
Updated estimates have resulted in a higher estimate than previously foreseen.
This project will renovate the front counter area,including lowering the counter and moving it back to
provide room for an improved customer waiting area seating.Bullet-proof glass will be installed,added
space will also be provided to make public information materials available.Included in his project will be a
reconfiguration of the office space located behind the front counter area.
CITY OF SEBASTIAN, FLORIDA
FISCAL YEAR 2022-2027
CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM
230
IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST
CALCULATION CRITERIA
Year of
Purchase
1 Year
After
2 Years
After
3 Years
After
4 Years
After
5 Years
After
30+ Year Useful Life 0%1%2%3%4%5%
20 Year Useful Life 0%2%4%6%8%10%
10 Year Useful Life 0%3%6%9%12%15%
7 Year Useful Life 0%5%10%15%20%25%
5 Year Useful Life 0%7%14%21%28%35%
3 Year Useful Life 0%10%20%30%40%50%
30+ Year Useful Life 0%-10%-10%-9%-9%-8%
20 Year Useful Life 0%-10%-9%-8%-7%-6%
10 Year Useful Life 0%-10%-8%-6%-4%-2%
7 Year Useful Life 0%-10%-7%-4%-1%2%
5 Year Useful Life 0%-10%-6%-2%2%4%
3 Year Useful Life 0%-10%-5%0%5%10%
30+ Year Useful Life 0%-10%-10%-9%-9%-8%
20 Year Useful Life 0%-10%-9%-8%-7%-6%
10 Year Useful Life 0%-10%-8%-6%-4%-2%
7 Year Useful Life 0%-10%-7%-4%-1%0%
5 Year Useful Life 0%-10%-6%-2%0%0%
3 Year Useful Life 0%-10%-5%0%0%0%
30+ Year Useful Life 0%-15%-16%-17%-18%-19%
20 Year Useful Life 0%-12%-13%-14%-15%-16%
10 Year Useful Life 0%-6%-7%-8%-9%-10%
7 Year Useful Life 0%-5%-6%-7%-8%-9%
5 Year Useful Life 0%-4%-5%-6%-7%-8%
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.
231
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
General Government
City Manager Vehicle 7 32,000 - - - - - 32,000
Maintenance - 1,600 3,200 4,800 6,400 8,000
Efficiency - (3,200) (2,240) (1,280) (320) (640)
Risk - (3,200) (2,240) (1,280) (320) -
Replacement - (1,600) (1,920) (2,240) (2,560) (2,880)
Total - (6,400) (3,200) - 3,200 4,480
Vx Rail Lease Payments 5 43,195 43,195 43,195 - - - 129,585
Maintenance - 3,024 9,071 18,142 27,213 36,284
Efficiency - (4,320) (6,911) (7,775) (2,592) 1,728
Risk - (4,320) (6,911) (7,775) (3,456) (864)
Replacement - (1,728) (3,888) (6,479) (7,775) (9,071)
Total - (7,343) (8,639) (3,888) 13,390 28,077
Email Archive System 5 60,000 - - - - - 60,000
Maintenance - 4,200 8,400 12,600 16,800 21,000
Efficiency - (6,000) (3,600) (1,200) 1,200 2,400
Risk - (6,000) (3,600) (1,200) - -
Replacement - (2,400) (3,000) (3,600) (4,200) (4,800)
Total - (10,200) (1,800) 6,600 13,800 18,600
City Wide Computers 5 45,000 35,000 45,000 35,000 45,000 35,000 240,000
Maintenance - 3,150 8,750 17,500 28,700 43,050
Efficiency - (4,500) (6,200) (7,500) (6,000) (5,000)
Risk - (4,500) (6,200) (7,500) (6,900) (7,500)
Replacement - (1,800) (3,650) (6,250) (8,900) (12,300)
Total - (7,650) (7,300) (3,750) 6,900 18,250
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 - (400) (900) (1,500) (2,200) (3,000)
Total - (1,700) (2,000) (900) 1,400 4,500
Network Infrastructure 5 30,000 30,000 30,000 30,000 30,000 30,000 180,000
Maintenance - 2,100 6,300 12,600 21,000 31,500
Efficiency - (3,000) (4,800) (5,400) (4,800) (3,600)
Risk - (3,000) (4,800) (5,400) (5,400) (5,400)
Replacement - (1,200) (2,700) (4,500) (6,600) (9,000)
Total - (5,100) (6,000) (2,700) 4,200 13,500
Over-the-Air Connections 5 10,000 20,000 - - - - 30,000
Maintenance - 700 2,800 4,900 7,000 9,100
Efficiency - (1,000) (2,600) (1,400) (200) 800
Risk - (1,000) (2,600) (1,400) (400) -
Replacement - (400) (1,300) (1,600) (1,900) (2,200)
Total - (1,700) (3,700) 500 4,500 7,700
Core and Remote Switches 5 - - 25,000 20,000 - - 45,000
Maintenance - - - 1,750 4,900 8,050
Efficiency - - - (2,500) (3,500) (1,700)
Risk - - - (2,500) (3,500) (1,700)
Replacement - - - (1,000) (2,050) (2,500)
Total - - - (4,250) (4,150) 2,150
CAD/RMS System Update 5 139,200 60,775 60,775 60,775 60,775 60,775 443,075
Maintenance - 9,744 23,742 41,995 64,502 91,263
Efficiency - (13,920) (14,430) (12,508) (8,156) (4,156)
Risk - (13,920) (14,430) (12,508) (10,940) (10,940)
Replacement - (5,568) (9,391) (13,822) (18,860) (24,507)
Total - - - (4,250) (4,150) 2,150
232
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Police Department
Police Station Sign 7 7,500 - - - - - 7,500
Maintenance - 375 750 1,125 1,500 1,875
Efficiency - (750) (525) (300) (75) (150)
Risk - (750) (525) (300) (75) -
Replacement - (375) (450) (525) (600) (675)
Total - (1,500) (750) - 750 1,050
Police Vehicles 7 305,000 310,000 315,000 320,000 325,000 330,000 1,905,000
Maintenance - 15,250 46,000 92,500 155,000 233,750
Efficiency - (30,500) (52,350) (65,400) (69,500) (76,700)
Risk - (30,500) (52,350) (65,400) (69,500) (70,600)
Replacement - (15,250) (33,800) (55,700) (81,000) (109,750)
Total - (61,000) (92,500) (94,000) (65,000) (23,300)
Vehicle/Body Cameras 7 78,583 78,583 78,583 78,583 39,292 - 353,624
Maintenance - 3,929 11,787 23,575 39,292 56,973
Efficiency - (7,858) (13,359) (16,502) (17,288) (14,931)
Risk - (7,858) (13,359) (16,502) (17,288) (13,359)
Replacement - (3,929) (8,644) (14,145) (20,432) (25,540)
Total - (15,717) (23,575) (23,575) (15,717) 3,143
Road Patrol Equipment 7 22,300 23,300 13,000 17,000 13,000 13,000 101,600
Maintenance - 1,115 3,395 6,325 10,105 14,535
Efficiency - (2,230) (3,891) (3,823) (3,765) (3,689)
Risk - (2,230) (3,891) (3,823) (3,765) (3,243)
Replacement - (1,115) (2,503) (3,609) (5,045) (6,451)
Total - (4,460) (6,890) (4,930) (2,470) 1,152
Police COPE Trailer 10 20,500 - - - - - 20,500
Maintenance - 615 1,230 1,845 2,460 3,075
Efficiency - (2,050) (1,640) (1,230) (820) (410)
Risk - (2,050) (1,640) (1,230) (820) (410)
Replacement - (1,230) (1,435) (1,640) (1,845) (2,050)
Total - (4,715) (3,485) (2,255) (1,025) 205
Utility Vehicle 5 18,000 - - - - - 18,000
Maintenance - 1,260 2,520 3,780 5,040 6,300
Efficiency - (1,800) (1,080) (360) 360 720
Risk - (1,800) (1,080) (360) - -
Replacement - (720) (900) (1,080) (1,260) (1,440)
Total - (3,060) (540) 1,980 4,140 5,580
Operations Equipment 7 8,000 - - - - - 8,000
Maintenance - 400 800 1,200 1,600 2,000
Efficiency - (800) (560) (320) (80) (160)
Risk - (800) (560) (320) (80) -
Replacement - (400) (480) (560) (640) (720)
Total - (1,600) (800) - 800 1,120
Investigations Equipment 7 11,000 - - - - - 11,000
Maintenance - 550 1,100 1,650 2,200 2,750
Efficiency - (1,100) (770) (440) (110) (220)
Risk - (1,100) (770) (440) (110) -
Replacement - (550) (660) (770) (880) (990)
Total - (2,200) (1,100) - 1,100 1,540
Community Development Department
Harrison Street Park Plaza 10 225,000 270,000 - - - - 495,000
Maintenance - 6,750 21,600 36,450 51,300 66,150
Risk - (22,500) (45,000) (35,100) (25,200) (15,300)
Replacement - (13,500) (31,950) (36,900) (41,850) (46,800)
Total - (29,250) (55,350) (35,550) (15,750) 4,050
Working Waterfront 20 50,000 - - - - - 50,000
Maintenance - 1,000 2,000 3,000 4,000 5,000
Risk - (5,000) (4,500) (4,000) (3,500) (3,000)
Replacement - (6,000) (6,500) (7,000) (7,500) (8,000)
Total - (10,000) (9,000) (8,000) (7,000) (6,000)
233
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Community Development Department (Continued)
Tree Protection Plan 20 - 65,000 - - - - 65,000
Maintenance - - 1,300 2,600 3,900 5,200
Risk - - (6,500) (5,850) (5,200) (4,550)
Replacement - - (7,800) (8,450) (9,100) (9,750)
Total - - (13,000) (11,700) (10,400) (9,100)
CDD Vehicle 7 33,000 - - - - - 33,000
Maintenance - 1,650 3,300 4,950 6,600 8,250
Efficiency - (3,300) (2,310) (1,320) (330) (660)
Risk - (3,300) (2,310) (1,320) (330) -
Replacement - (1,650) (1,980) (2,310) (2,640) (2,970)
Total - (8,250) (6,600) (4,950) (3,300) (3,630)
Roads Department
Street Repaving 10 - 633,363 313,412 754,747 754,747 754,747 3,211,016
Maintenance - - 19,001 47,404 98,450 172,138
Risk - - (63,336) (82,010) (138,549) (179,994)
Replacement - - (38,002) (63,140) (117,893) (180,193)
Total - - (82,337) (97,746) (157,992) (188,049)
Portable Traffic Analyzers 7 4,870 - - - - - 4,870
Maintenance - 244 487 731 974 1,218
Efficiency - (487) (341) (195) (49) (97)
Risk - (487) (341) (195) (49) -
Replacement - (244) (292) (341) (390) (438)
Total - (974) (487) - 487 682
Street Reconstruction 30+- - 355,111 - - - 355,111
Maintenance - - - 3,551 7,102 10,653
Efficiency - - - (35,511) (35,511) (31,960)
Risk - - - (35,511) (35,511) (31,960)
Replacement - - - (53,267) (56,818) (60,369)
Total - - - (120,738) (120,738) (113,636)
Sidewalk Replacement 10 100,000 100,000 100,000 100,000 100,000 100,000 600,000
Maintenance - 3,000 9,000 18,000 30,000 45,000
Risk - (10,000) (18,000) (24,000) (28,000) (30,000)
Replacement - (6,000) (13,000) (21,000) (30,000) (40,000)
Total - (13,000) (22,000) (27,000) (28,000) (25,000)
Roads Division Equipment 7 58,906 - - - - - 58,906
Maintenance - 2,945 5,891 8,836 11,781 14,727
Efficiency - (5,891) (4,123) (2,356) (589) (1,178)
Risk - (5,891) (4,123) (2,356) (589) -
Replacement - (2,945) (3,534) (4,123) (4,712) (5,302)
Total - (11,781) (5,891) - 5,891 8,247
Roads Division Heavy Equipment 10 - 260,000 - - - - 260,000
Maintenance - - 7,800 15,600 23,400 31,200
Efficiency - - (26,000) (20,800) (15,600) (10,400)
Risk - - (26,000) (20,800) (15,600) (10,400)
Replacement - - (15,600) (18,200) (20,800) (23,400)
Total - - (59,800) (44,200) (28,600) (13,000)
Public Facilities Department
Public Facilities Compound 30+5,334,024 - - - - - 5,334,024
Maintenance - 53,340 106,680 160,021 213,361 266,701
Efficiency - (533,402) (533,402) (480,062) (480,062) (426,722)
Replacement - (800,104) (853,444) (906,784) (960,124) (1,013,465)
Total - (1,280,166) (1,280,166) (1,226,826) (1,226,826) (1,173,485)
Fleet Division Equipment 7 7,500 - - - - - 7,500
Maintenance - 375 750 1,125 1,500 1,875
Efficiency - (750) (525) (300) (75) (150)
Risk - (750) (525) (300) (75) -
Replacement - (375) (450) (525) (600) (675)
Total - (1,500) (750) - 750 1,050
234
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Public Facilities Department (Continued)
Cemetery Fencing 7 - 17,500 - - - - 17,500
Maintenance - - 875 1,750 2,625 3,500
Risk - - (1,750) (1,225) (700) (175)
Replacement - - (875) (1,050) (1,225) (1,400)
Total - - (1,750) (525) 700 1,925
Cemetery Grounds Improvements 20 - - 110,000 - - - 110,000
Maintenance - - - 2,200 4,400 6,600
Risk - - - (11,000) (9,900) (8,800)
Replacement - - - (13,200) (14,300) (15,400)
Total - - - (22,000) (19,800) (17,600)
Cemetery Columbarium Niches 30+- - - 60,000 - - 60,000
Maintenance - - - - 600 1,200
Efficiency - - - - (6,000) (6,000)
Risk - - - - (6,000) (6,000)
Replacement - - - - (9,000) (9,600)
Total - - - - (20,400) (20,400)
New Cemetery Signage 7 10,000 - - - - - 10,000
Maintenance - 500 1,000 1,500 2,000 2,500
Efficiency - (1,000) (700) (400) (100) (200)
Risk - (1,000) (700) (400) (100) -
Replacement - (500) (600) (700) (800) (900)
Total - (2,000) (1,000) - 1,000 1,400
Stairwell Evacuation Chairs 7 3,000 - - - - - 3,000
Maintenance - 150 300 450 600 750
Efficiency - (300) (210) (120) (30) (60)
Risk - (300) (210) (120) (30) -
Replacement - (150) (180) (210) (240) (270)
Total - (600) (300) - 300 420
Leisure Services Department
BSSC Baseball Backstops 30+75,000 - - - - - 75,000
Maintenance - 750 1,500 2,250 3,000 3,750
Risk - (7,500) (7,500) (6,750) (6,750) (6,000)
Replacement - (11,250) (12,000) (12,750) (13,500) (14,250)
Total - (18,000) (18,000) (17,250) (17,250) (16,500)
Refurbish Portable Stage 10 14,000 - - - - - 14,000
Maintenance - 420 840 1,260 1,680 2,100
Efficiency - (1,400) (1,120) (840) (560) (280)
Risk - (1,400) (1,120) (840) (560) (280)
Replacement - (840) (980) (1,120) (1,260) (1,400)
Total - (3,220) (2,380) (1,540) (700) 140
Maintenance Equipment 7 45,000 80,000 10,000 - - - 135,000
Maintenance - 2,250 8,500 15,250 22,000 28,750
Efficiency - (4,500) (11,150) (8,400) (4,350) (2,100)
Risk - (4,500) (11,150) (8,400) (4,350) (1,200)
Replacement - (2,250) (6,700) (8,450) (9,800) (11,150)
Total - (9,000) (20,500) (10,000) 3,500 14,300
Park Signage 7 30,000 - - - - - 30,000
Maintenance - 1,500 3,000 4,500 6,000 7,500
Efficiency - (3,000) (2,100) (1,200) (300) (600)
Risk - (3,000) (2,100) (1,200) (300) -
Replacement - (1,500) (1,800) (2,100) (2,400) (2,700)
Total - (6,000) (3,000) - 3,000 4,200
235
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Leisure Services Department (Continued)
Parks Division Vehicles 7 25,000 25,000 25,000 - - - 75,000
Maintenance - 1,250 3,750 7,500 11,250 15,000
Efficiency - (2,500) (4,250) (5,250) (3,000) (1,750)
Risk - (2,500) (4,250) (5,250) (3,000) (1,250)
Replacement - (1,250) (2,750) (4,500) (5,250) (6,000)
Total - (5,000) (7,500) (7,500) - 6,000
Playground Improvements 20 100,000 - 120,000 50,000 100,000 50,000 420,000
Maintenance - 2,000 4,000 8,400 13,800 21,200
Risk - (10,000) (9,000) (20,000) (22,800) (30,100)
Replacement - (12,000) (13,000) (28,400) (36,600) (51,300)
Total - (20,000) (18,000) (40,000) (45,600) (60,200)
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 - (2,400) (5,000) (7,800) (10,800) (14,000)
Total - (4,000) (7,600) (10,800) (13,600) (16,000)
Stormwater Department
Stormwater Equipment 7 80,000 - - - - - 80,000
Maintenance - 4,000 8,000 12,000 16,000 20,000
Efficiency - (8,000) (5,600) (3,200) (800) (1,600)
Risk - (8,000) (5,600) (3,200) (800) -
Replacement - (4,000) (4,800) (5,600) (6,400) (7,200)
Total - (16,000) (8,000) - 8,000 11,200
Backhoe and Tractor Attachments 10 9,500 - - - - - 9,500
Maintenance - 285 570 855 1,140 1,425
Efficiency - (950) (760) (570) (380) (190)
Risk - (950) (760) (570) (380) (190)
Replacement - (570) (665) (760) (855) (950)
Total - (2,185) (1,615) (1,045) (475) 95
Slip Lining/Pipe Replacement n/a 250,000 120,000 130,000 145,000 160,000 175,000 980,000
Swale/Driveway Culverts n/a 115,000 130,000 150,000 130,000 130,000 130,000 785,000
Stormwater Pond Fountains 10 13,500 - - - - - 13,500
Maintenance - 405 810 1,215 1,620 2,025
Efficiency - (1,350) (1,080) (810) (540) (270)
Replacement - (810) (945) (1,080) (1,215) (1,350)
Total - (1,755) (1,215) (675) (135) 405
Canal Restoration 30+11,500,000 11,500,000 - - - - 23,000,000
Maintenance - 115,000 345,000 575,000 805,000 1,035,000
Risk - (1,150,000) (2,300,000) (2,185,000) (2,070,000) (1,955,000)
Replacement - (1,725,000) (3,565,000) (3,795,000) (4,025,000) (4,255,000)
Total - (2,760,000) (5,520,000) (5,405,000) (5,290,000) (5,175,000)
Concha Dam Replacement 30+400,000 - - - - - 400,000
Maintenance - 4,000 8,000 12,000 16,000 20,000
Risk - (40,000) (40,000) (36,000) (36,000) (32,000)
Replacement - (60,000) (64,000) (68,000) (72,000) (76,000)
Total - (96,000) (96,000) (92,000) (92,000) (88,000)
Tulip Drive Crossing 30+- - 250,000 - - - 250,000
Maintenance - - - 2,500 5,000 7,500
Risk - - - (25,000) (25,000) (22,500)
Replacement - - - (37,500) (40,000) (42,500)
Total - - - (60,000) (60,000) (57,500)
236
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Stormwater Department (Continued)
Bayfront Road Crossing 30+- - - 250,000 - - 250,000
Maintenance - - - - 2,500 5,000
Risk - - - - (25,000) (25,000)
Replacement - - - - (37,500) (40,000)
Total - - - - (60,000) (60,000)
Ocean Cove Drainage 30+- - - - 350,000 - 350,000
Maintenance - - - - - 3,500
Risk - - - - - (35,000)
Replacement - - - - - (52,500)
Total - - - - - (84,000)
Golf Course
Maintenance Equipment 7 - 5,195 7,500 - - 28,100 40,795
Maintenance - - 260 895 1,529 2,164
Efficiency - - (520) (1,114) (733) (352)
Risk - - (520) (1,114) (733) (352)
Replacement - - (260) (687) (814) (941)
Total - - (1,039) (2,020) (750) 520
Ditch #15 Improvements 30+20,000 - - - - - 20,000
Maintenance - 200 400 600 800 1,000
Risk - (2,000) (2,000) (1,800) (1,800) (1,600)
Replacement - (3,000) (3,200) (3,400) (3,600) (3,800)
Total - (4,800) (4,800) (4,600) (4,600) (4,400)
Golf Course Parking Lot 10 5,000 - - - - - 5,000
Maintenance - 150 300 450 600 750
Risk - (500) (400) (300) (200) (100)
Replacement - (300) (350) (400) (450) (500)
Total - (650) (450) (250) (50) 150
Airport
Airport Mobile Radios 7 7,500 - - - - - 7,500
Maintenance - 375 750 1,125 1,500 1,875
Efficiency - (750) (525) (300) (75) (150)
Risk - (750) (525) (300) (75) -
Replacement - (375) (450) (525) (600) (675)
Total - (1,500) (750) - 750 1,050
Airport Interior Security Cameras 5 - 24,000 - - - - 24,000
Maintenance - - 1,680 3,360 5,040 6,720
Efficiency - - (2,400) (1,440) (480) 480
Risk - - (2,400) (1,440) (480) -
Replacement - - (960) (1,200) (1,440) (1,680)
Total - - (4,080) (720) 2,640 5,520
Aircraft Wash Rack 10 - - - - 125,000 - 125,000
Maintenance - - - - - 3,750
Efficiency - - - - - (12,500)
Replacement - - - - - (7,500)
Total - - - - - (16,250)
Hangar C Office Improvements 30+- 70,000 - - - - 70,000
Maintenance - - 700 1,400 2,100 2,800
Efficiency - - (7,000) (7,000) (6,300) (6,300)
Replacement - - (10,500) (11,200) (11,900) (12,600)
Total - - (16,800) (16,800) (16,100) (16,100)
Hangar D Office Improvements 30+- - - 400,000 - - 400,000
Maintenance - - - - 4,000 8,000
Efficiency - - - - (40,000) (40,000)
Replacement - - - - (60,000) (64,000)
Total - - - - (96,000) (96,000)
237
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Airport (Continued)
Economic Development Hangar 30+- - 1,000,000 - - - 1,000,000
Maintenance - - - 10,000 20,000 30,000
Replacement - - - (150,000) (160,000) (170,000)
Total - - - (140,000) (140,000) (140,000)
Construction of Square Hangars 30+720,000 - - - - - 720,000
Maintenance - 7,200 14,400 21,600 28,800 36,000
Replacement - (108,000) (115,200) (122,400) (129,600) (136,800)
Total - (100,800) (100,800) (100,800) (100,800) (100,800)
Airport Shade Hangars 30+- - - 1,100,000 - - 1,100,000
Maintenance - - - - 11,000 22,000
Replacement - - - - (165,000) (176,000)
Total - - - - (154,000) (154,000)
Rehab Runway 10-28 Markings 10 - 70,000 - - - - 70,000
Maintenance - - 2,100 4,200 6,300 8,400
Risk - - (7,000) (5,600) (4,200) (2,800)
Replacement - - (4,200) (4,900) (5,600) (6,300)
Total - - (9,100) (6,300) (3,500) (700)
Rehab Runway 05/23 30+- - 3,044,912 - - - 3,044,912
Maintenance - - - 30,449 60,898 91,347
Efficiency - - - (304,491) (304,491) (274,042)
Risk - - - (304,491) (304,491) (274,042)
Replacement - - - (456,737) (487,186) (517,635)
Total - - - (1,035,270) (1,035,270) (974,372)
Taxiway Alpha Aprons 30+- 198,000 - 900,000 - - 1,098,000
Maintenance - - 1,980 3,960 14,940 25,920
Efficiency - - (19,800) (19,800) (107,820) (107,820)
Risk - - (19,800) (19,800) (107,820) (107,820)
Replacement - - (29,700) (31,680) (168,660) (179,640)
Total - - (67,320) (67,320) (369,360) (369,360)
Taxiway Golf Apron Design 30+- 379,000 - - - - 379,000
Maintenance - - 3,790 7,580 11,370 15,160
Efficiency - - (37,900) (37,900) (34,110) (34,110)
Risk - - (37,900) (37,900) (34,110) (34,110)
Replacement - - (56,850) (60,640) (64,430) (68,220)
Total - - (128,860) (128,860) (121,280) (121,280)
Reconstruction of Golf Apron 30+- - 1,250,000 - - - 1,250,000
Maintenance - - - 12,500 25,000 37,500
Efficiency - - - (125,000) (125,000) (112,500)
Risk - - - (125,000) (125,000) (112,500)
Replacement - - - (187,500) (200,000) (212,500)
Total - - - (425,000) (425,000) (400,000)
Golf Apron Utilities 30+- - - 400,000 - - 400,000
Maintenance - - - - 4,000 8,000
Efficiency - - - - (40,000) (40,000)
Risk - - - - (40,000) (40,000)
Replacement - - - - (60,000) (64,000)
Total - - - - (136,000) (136,000)
Construct Taxiway Golf 30+- - - 1,250,000 - - 1,250,000
Maintenance - - - - 12,500 25,000
Efficiency - - - - (125,000) (125,000)
Risk - - - - (125,000) (125,000)
Replacement - - - - (187,500) (200,000)
Total - - - - (425,000) (425,000)
238
IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST
CALCULATIONS BY PROJECT
Life Capital
List of Projects Years FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Totals
Airport (Continued)
Airport Road West 30+- - - 1,800,000 - - 1,800,000
Maintenance - - - - 18,000 36,000
Efficiency - - - - (180,000) (180,000)
Risk - - - - (180,000) (180,000)
Replacement - - - - (270,000) (288,000)
Total - - - - (612,000) (612,000)
Building Fund
Office Renovations 30+116,000 - - - - - 116,000
Maintenance - 1,160 2,320 3,480 4,640 5,800
Efficiency - (11,600) (11,600) (10,440) (10,440) (9,280)
Replacement - (17,400) (18,560) (19,720) (20,880) (22,040)
Total - (27,840) (27,840) (26,680) (26,680) (25,520)
- (4,558,016) (7,744,058) (9,315,382) (10,879,169) (10,552,951) 54,227,018
Totals
239
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
This Page Intentionally Left Blank
240
CITY OF SEBASTIAN, FLORIDA
ANNUAL BUDGET
FISCAL YEAR 2021-2022
SCHEDULES
241
CITY OF SEBASTIAN, FLORIDA 2021/2022 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
2021 3.1514 4,483,724
2022 3.0043 4,621,435 Estimated
SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS
242
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
SCHEDULE TWO
LONG TERM DEBT SERVICE DETAIL
Description
Date of
Issue
Principal
Interest
FY 2021-22
Total
Debt Service
Notes Payable Outstanding as of 09/30/20:
$2,630,000 Stormwater Utility Bank Notes 12/18/2013 $395,000 $6,834 $401,834
$1,689,000 Paving Improvements Bank Notes 05/11/2012 237,000 5,801 242,801
$313,152 Golf Cart Lease Purchase 08/31/2017 50,801 890 51,691
$215,975 Police VxRail Hardware/Software 03/01/2020 37,468 5.727 43,195
Total Debt Service Payments $720,269 $19,252 $739,521
243
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
SCHEDULE THREE
DEBT SERVICE PAYMENT SCHEDULE
$5,630,000 Stormwater Utility Bank Notes
Date Principal Interest Total Fiscal Year Total
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 $395,000.00 $6,834.10 $401,833.50 $401,833.50
$2,296,000 Paving Improvements Promissory Notes
Date Principal Interest Total Fiscal Year Total
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 $358,000.00 $6,974.30 $364,974.30 $364,974.30
$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
$196,878 Police VxRail Hardware/Software
Date Principal Interest Total Fiscal Year Total
12 Months of 2022 $37,467.96 $5,727.06 $43,195.02 $43,195.02
12 Months of 2023 $39,287.22 $3,907.81 $43,195.03 $43,195.03
12 Months of 2024 $41,194.81 $2,000.21 $43,195.02 $43,195.02
Total $117,949.99 $11,635.08 $129,585.07 $129,585.079
244
CITY OF SEBASTIAN, FLORIDA 2021/2022 ANNUAL BUDGET
SCHEDULE FOUR
OPERATING LEASE PAYMENTS SCHEDULE
Operating Lease Description
FY 2021-22
FY 2022-23
FY 2022-23
FY 2023-24
FY 2024-25
Governmental Funds:
Airport Land Lease for Pickle Ball Facility
Airport Land Lease for Public Facilities Storage
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
$ 106,135
$ 106,135
$ 11,325
6,000
$ 17,325
$ 106,135
$ 106,135
$ 11,325
6,000
$ 17,325
$ 106,135
$ 106,135
$ 11,325
6,000
$ 17,325
$ 106,135
$ 106,135
$ 11,325
6,000
$ 17,325
$ 106,135
$ 106,135
245
GENERAL FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Property Taxes (3.5% Growth)3,867,257$ 4,557,000$ 4,701,435$ 4,865,985$ 5,036,295$ 5,212,565$ 5,395,005$ 5,583,830$
Franchise Fees (3.0% Growth)1,316,849 1,364,019 1,418,581 1,461,138 1,504,973 1,557,647 1,612,164 1,668,590
Utility Service Tax (3.0% Growth)2,940,406 3,171,461 3,262,083 3,359,945 3,460,744 3,564,566 3,671,503 3,781,648
Intergovernmental (3.5% Growth)2,964,913 2,933,069 3,113,075 3,222,033 3,334,804 3,434,848 3,537,893 3,644,030
Investment Income(1% Growth)49,544 17,500 17,500 17,675 17,852 18,030 18,211 18,393
Other Revenue (2% Growth) 1,098,614 1,065,699 1,121,500 1,143,930 1,166,809 1,190,145 1,213,948 1,238,227
Charges to Cemetery 80,000 85,000 90,000 90,000 90,000 90,000 90,000 90,000
Transfers from Golf Course - 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Transfers from Airport 25,000 150,000 - - - - - -
FEMA and State Reimbursements 48,809 - - - - - - -
GENERAL FUND REVENUE 12,391,392$ 13,378,748$ 13,759,174$ 14,195,707$ 14,646,475$ 15,102,801$ 15,573,724$ 16,059,718$
Personnel (Insurance 5%, Pay 3.0%)9,741,182$ 9,871,586$ 10,530,753$ 10,874,295$ 11,228,144$ 11,592,608$ 11,968,006$ 12,354,666$
Operating Expenditures 2,727,874 2,731,510 2,961,215 2,961,215 2,961,215 2,961,215 2,961,215 2,961,215
Total Operation and Maintenance 12,469,056$ 12,603,096$ 13,491,968$ 13,835,510$ 14,189,359$ 14,553,823$ 14,929,221$ 15,315,881$
Transfers to Other Funds 4,691
City Manager Vehicle 32,000
City Clerk Equipment 2,310 `
MIS Equipment 2,011
Police Personnel Equipment 81,725 33,018 41,300 23,300 13,000 17,000 13,000 13,000
Puchase of K-9s 19,000
Police Detective Vehicle 45,805
COPE Vehicles Graphic Wrap 5,000
Police Golf Cart 7,457
Police Station Sign 7,500
Public Works Roads Equipment 46,333 23,906
Public Works Roads Vehicle 39,190 35,000
Public Facilities Fleet Equipment 2,376 2,500 7,500 -
Cemetery Bench Seats and Monuments 20,000
Public Facilities Repairs 54,094 10,815
Public Facilities Air Conditioners 64,185
Public Facilities Stairwell Evacuation Chairs 3,000
Leisure Services Parks Equipment 26,488 21,289 45,000 80,000 10,000 28,100
Leisure Services Vehicles 93,317 27,770 25,000 25,000 25,000
Leisure Services Portable Stage Refurbishment 14,000
Leisure Services Friendship Park Tennis Courts 23,300
Leisure Services Barber Street Shed 8,879
Leisure Services Barber Baseball Scoreboard 2,870
Leisure Services Lightning Protection System 5,663
Seawall Reparirs 14,837
Yacht Club Seawall Replacement 358,961
Community Development Vehicle 33,000
Community Development Sustainable Sebastian 11,311
Community Development Plotter/Scanner 14,650
TOTAL EXPENDITURES FY 20 12,887,452$
TOTAL EXPENDITURES FY 21 13,234,545$
TOTAL EXPENDITURES FY 22 13,759,174$
TOTAL EXPENDITURES FY 23 13,963,810$
TOTAL EXPENDITURES FY 24 14,237,359$
TOTAL EXPENDITURES FY 25 14,570,823$
TOTAL EXPENDITURES FY 26 14,942,221$
15,356,981$
BEGINNING FUND BALANCE 6,199,061$ 5,703,001$ 5,847,204$ 5,847,204$ 6,079,100$ 6,488,217$ 7,020,195$ 7,651,698$
TOTAL REVENUES 12,391,392 13,378,748 13,759,174 14,195,707 14,646,475 15,102,801 15,573,724 16,059,718
TOTAL EXPENDITURES 12,887,452 13,234,545 13,759,174 13,963,810 14,237,359 14,570,823 14,942,221 15,356,981
UNRESTRICTED RESERVE BALANCE PER CAFR 5,703,001$ 5,847,204$ 5,847,204$ 6,079,100$ 6,488,217$ 7,020,195$ 7,651,698$ 8,354,435$
Assigned Funds (Inventory, Prepaids & Receivables)933,742 748,742 615,621 580,621 545,621 510,621 475,621 440,621
Available for Emergencies 4,769,259$ 5,098,462$ 5,231,583$ 5,498,479$ 5,942,596$ 6,509,574$ 7,176,077$ 7,913,814$
Revenue vs Expenditures 144,203 - 231,896 409,116 531,978 631,503 702,737
Note: Begin in 20-21 paying down Loans to Golf Course by $35K per year.
246
F
Y FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Local Option Gas Taxes (+3% After 2022) $ 686,491 $ 735,600 $ 735,600 $ 757,668 $ 780,398 $ 803,810 $ 827,924 $ 852,762
FDOT Lighting Agreement 13,694 14,105 14,528 14,964 15,413 15,875 16,351 16,842
Investment Income 1,990 1,648 945 1,837 1,684 1,761 1,709 1,709
Total Revenues $ 702,175 $ 751,353 $ 751,073 $ 774,469 $ 797,495 $ 821,446 $ 845,985 $ 871,313
R/R Crossing Maintenance $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400
Road Condition Assessment 38,900
Road Signs and Markings - 87,572 - - - - - -
Total Operational and Maintenance $ 5,400 $ 92,972 $ 44,300 $ 5,400 $ 5,400 $ 5,400 $ 5,400 $ 5,400
Debt Payment - Final FY22-23 243,886 243,398 242,801 122,174
Riverview Park Sidewalks 46,581
Portable Traffic Analyzers (2) 4,870
Track Skid Steer 105,554
Street Reconstruction 105,913 355,111
6 Year Street Repaving Program 498,043 342,822 - 633,363 313,412 754,747 754,747 754,747
TOTAL EXPENDITURES FY20 $ 852,883
School Zone Lights 34,372
Sidewalk Construction/Repair 52,287 100,000 100,000 100,000 100,000 100,000 100,000
Wheel Loader 130,000
TOTAL EXPENDITURES FY21 $ 1,048,345
TOTAL EXPENDITURES FY22 $ 391,971
TOTAL EXPENDITURES FY23 $ 860,937
TOTAL EXPENDITURES FY24 $ 773,923
TOTAL EXPENDITURES FY25 $ 860,147
TOTAL EXPENDITURES FY26 $ 860,147
$ 860,147
BEGINNING FUND BALANCE 539,111 388,403 91,410 450,513 364,045 387,617 348,916 334,754
BUDGET RESERVE - 5% OF EXPENSES 30,450 40,247 19,599 36,938 38,696 43,007 43,007 43,007
UNRESTRICTED RESERVE BALANCE $ 508,661 $ 348,155 $ 71,812 $ 413,574 $ 325,348 $ 344,609 $ 305,909 $ 291,747
TOTAL REVENUES 702,175 751,353 751,073 774,469 797,495 821,446 845,985 871,313
TOTAL EXPENDITURES+TRANSFERS 852,883 1,048,345 391,971 860,937 773,923 860,147 860,147 860,147
ENDING FUND BALANCE $ 357,953 $ 51,163 $ 430,914 $ 327,106 $ 348,921 $ 305,909 $ 291,747 $ 302,913
LOCAL OPTION GAS TAX FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
247
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
DST Revenue (3.0% Growth)3,469,568$ 4,186,000$ 4,311,580$ 4,440,927$ 4,574,155$ 4,711,380$ 4,852,721$ 4,998,303$ Principal from $285,000 Airport Advance 09/29/08 6,999 7,279 7,570 7,873 10,188 10,596 11,019 11,460Interest from $285,000 Airport Advance 11,001 10,721 10,430 10,127 9,812 9,404 8,981 8,540Principal from $267,511 Airport Advance 01/05/11 2,024 2,105 8,189 8,517 8,858 9,212 9,580 11,964Interest from $267,511 Airport Advance 10,476 10,395 10,311 9,983 9,642 9,288 8,920 8,536
Investment Income 46,650 14,000 12,000 52,973 28,825 55,389 85,242 113,965
DST PROJECT REVENUE 3,546,718$ 4,230,500$ 4,360,080$ 4,530,400$ 4,641,480$ 4,805,269$ 4,976,463$ 5,152,768$
Stormwater Debt 401,355$ 400,961$ 233,403$ -$ -$ -$ -$ -$ Server/Host Update - Vx Rail Lease 43,196 43,195 43,195 43,195 43,195 Email Archive System 60,000 Exchange Server 28,518 City Computers 10,000 35,000 45,000 35,000 45,000 35,000 45,000 35,000
Police Computers 74,210 -
Audio Visual Equipment 6,800 75,000 COStv Equipment 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Phone System 50,000 Network Infrastructure 22,235 39,000 30,000 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
CAD/RMS System Update 139,200 60,775 60,775 60,775 60,775 60,775
Police Vehicle/Body Cameras 39,292 78,583 78,583 78,583 78,583 39,292
Police Vehicles 339,226 373,500 305,000 310,000 315,000 320,000 325,000 330,000
Police COPE Trailer 20,500
Police Utility Vehicle 18,000
Police Evidence Building/Fixtures 129Police Dispatch Equipment 200,382 Street Reconstruction 429,319 500,000
Tandum Axle Dump Truck for Roads 150,000
Brush Truck for Roads Dept.110,000CavCor Boat Parking Paving Completion 47,545 Facilities Maintenance Truck 65,000 Public Facilities Compound 244,859 4,059,433 5,334,024 City Emergency Generators 148,129
Pickle Ball Courts 181,927
Barber Street Lightning System 24,000
CDBG Sidewalks 25,000
Harrison Street Park Plaza Design 125,000
Tree Protection Plan 135,000 65,000
Working Waterfront Phase 3 Parking Lot 1,744
City Entrance Signs 44,000
City Hall Electronic Marquee Sign 29,341
Sliplining or Pipe Replacement 100,000 250,000 120,000 130,000 145,000 160,000 175,000
Canal Restoration - - 500,000 500,000
Stormwater Master Plan 350,000
Renovate Golf Tees (Transfer to Golf Course)30,603 Golf Water Hookup (Transfer to Golf Course)54,438 Construction of Hangar "D", Then Office 32,979 392,837
Construct Two Square Hangars 55,503 144,000
Engineer and Construct Shade Hangar 220,000
Airport Shade Hangars 152,246
Taxiway "C","D" and "E" Construction 68,674 Construct Taxi Lane/Repair Taxiway Alpha - 36,552 Establish Sewer Services 200,000 Reconstruct Runway 05-23 152,246
Reconstruct Taxiway Golf Apron 250,000
Utilities for Taxiway Golf Apron 80,000
Construct Taxiway Golf 250,000
Construct Taxiway Golf 250,000 Construct Access Road West 90,000
TOTAL EXPENDITURES FY 20 2,337,750
TOTAL EXPENDITURES FY 21 7,236,132
TOTAL EXPENDITURES FY 22 7,220,905
TOTAL EXPENDITURES FY 23 1,532,553
TOTAL EXPENDITURES FY 24 1,292,045
TOTAL EXPENDITURES FY 25 1,589,358
TOTAL EXPENDITURES FY 26 670,067
640,775
BEGINNING FUND BALANCE 5,705,467$ 6,914,435$ 3,908,803$ 1,047,978$ 4,045,825$ 7,395,260$ 10,611,171$ 14,917,567$
BUDGET RESERVE - 5%OF EXPENSES 116,888 361,807 361,045 76,628 64,602 79,468 33,503 32,039
RESERVE FOR ADVANCES 527,891 518,507 502,748 486,358 467,312 447,504 426,905 403,481
UNRESTRICTED RESERVE BALANCE 5,060,689$ 6,034,121$ 3,045,010$ 484,992$ 3,513,911$ 6,868,288$ 10,150,763$ 14,482,047$
TOTAL REVENUES 3,546,718 4,230,500 4,360,080 4,530,400 4,641,480 4,805,269 4,976,463 5,152,768
TOTAL EXPENDITURES+DEBT+TRANSFERS 2,337,750 7,236,132 7,220,905 1,532,553 1,292,045 1,589,358 670,067 640,775
ENDING FUND BALANCE 6,269,657$ 3,028,489$ 184,185$ 3,482,840$ 6,863,346$ 10,084,199$ 14,457,159$ 18,994,040$ Cash on Hand 6,386,544$ 3,390,296$ 545,230$ 3,559,467$ 6,927,948$ 10,163,667$ 14,490,662$ 19,026,079$
Advances to Other Funds - Balance After FY 26-27:$285,000 Airport Advance 09/29/08 202,036
$267,511 Airport Advance 01/05/11 178,955
380,991$
DISCRETIONARY SALES TAX FUND (DST)
PROJECTED BALANCES
FISCAL YEARS 2022-2027
248
RIVERFRONT CRA FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Tax Increment from City (5% Growth)182,732$ 215,305$ 197,927$ 207,823$ 218,215$ 229,125$ 240,582$ 252,611$
Tax Increment from County 220,508 242,367 233,714 245,400 257,670 270,553 284,081 298,285
Rents 36,000 36,000 36,000 36,000 36,000 36,000 36,000 36,000
Lagoon Council Sewer Connection Grant 24,423 75,577 - - - - - -
Investment Income 5,082 1,500 4,780 5,186 3,528 6,803 10,403 14,433
PROJECTED REVENUE 468,745$ 570,749$ 472,421$ 494,409$ 515,412$ 542,481$ 571,066$ 601,329$
Waterfront Renovations/Expenses (Crabby Bills)9,653$ 15,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$
Façade/Sign Improvement Program 15,000 15,000 40,000 40,000 40,000 40,000 40,000 40,000
Sewer Connection Program *48,847 151,153 200,000
Special Events 41,210 48,500 50,000 50,000 50,000 50,000 50,000 50,000
Operating Expenditures 236,031 196,717 210,827 211,572 214,435 217,384 220,421 223,550
Riverview Park Marquee Sign 13,455
Wayfinding Signage 13,448 99,552
Working Waterfront - 45,000 50,000
Riverview Park Sidewalk Replacement - 32,041
Harrison Street Park Plaza 225,000 270,000
TOTAL EXPENDITURES FY20 364,189$
TOTAL EXPENDITURES FY21 616,418$
TOTAL EXPENDITURES FY22 595,827$
TOTAL EXPENDITURES FY23 591,572$
TOTAL EXPENDITURES FY24 324,435$
TOTAL EXPENDITURES FY25 327,384$
TOTAL EXPENDITURES FY26 330,421$
TOTAL EXPENDITURES FY27 533,550$
BEGINNING FUND BALANCE 374,104$ 478,660$ 432,991$ 309,585$ 212,423$ 403,400$ 618,497$ 859,142$
ANNUAL REVENUES 468,745 570,749 472,421 494,409 515,412 542,481 571,066 601,329
ANNUAL EXPENDITURES 364,189 616,418 595,827 591,572 324,435 327,384 330,421 533,550
ENDING FUND BALANCE 478,660$ 432,991$ 309,585$ 212,423$ 403,400$ 618,497$ 859,142$ 926,921$
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$
Audit Fees - 5,000 5,000 5,000 5,000 5,000 5,000 5,000
City of Sebastian Administration 99,076 89,725 92,655 95,435 98,298 101,247 104,284 107,413
Landscaping 124,774 78,222 99,042 99,042 99,042 99,042 99,042 99,042
Other Contractual 256 10,500 1,240 - - - - -
Submerged Land Lease 4,217 4,300 4,300 4,300 4,300 4,300 4,300 4,300
Travel - 500 300 - - - - -
Training and Education 395 400 395 - - - - -
Legal Advertisements 121 1,000 500 500 500 500 500 500
Supplies/Postage 126 - 100 - - - - -
Special District State Fee 175 175 175 175 175 175 175 175
Florida Redevelopment Association Dues 495 495 620 620 620 620 620 620
Landfill Fee for Fisherman's Landing 1,396 1,400 1,500 1,500 1,500 1,500 1,500 1,500
Total Operating Expenditures 236,031$ 196,717$ 210,827$ 211,572$ 214,435$ 217,384$ 220,421$ 223,550$
249
PARKING IN LIEU OF FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Payments in Lieu of Parking 3,010$ 10,495$ 2,928$ 2,928$ 2,928$ 2,928$ 1,140$ 1,140$
Investment Income 672 119 141 147 153 159 165 168
PROJECTED REVENUE 3,682$ 10,614$ 3,069$ 3,075$ 3,081$ 3,087$ 1,305$ 1,308$
Expenditures:
None Programmed
PROJECTED DISBURSEMENTS -$ -$ -$ -$ -$ -$ -$ -$
NONEXPENDABLE TRUST FUND:
BEGINNING FUND BALANCE 55,991$ 59,673$ 70,287$ 73,356$ 76,431$ 79,511$ 82,598$ 83,904$
REVENUES 3,682 10,614 3,069 3,075 3,081 3,087 1,305 1,308
EXPENDITURES - - - - - - - -
ENDING FUND BALANCE 59,673$ 70,287$ 73,356$ 76,431$ 79,511$ 82,598$ 83,904$ 85,211$
250
RECREATION IMPACT FEE FUNDS
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Recreation Impact Fees 141,375$ 170,300$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$
Donations 2,500
Investment Income 3,148 5,000 10,000 7,765 14,653 15,886 20,680 29,214
PROJECTED REVENUE 147,023$ 175,300$ 160,000$ 157,765$ 164,653$ 165,886$ 170,680$ 179,214$
All Inclusive Dock 31,191$ -$ -$ -$ -$ -$ -$ -$
Pickle Ball (Also See DST)302,073
Bark Park Shade Structure 13,871
Riverview Park Marquee Sign 15,886
Park Improvements 8,940 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Park Identification Signage 30,280 53,165 30,000
Barber Street Football Bleachers 14,677
Barber Street Baseball Dugouts 20,085 35,000
Barber Street Fencing 59,043
Barber Street Baseball Backstops 75,000
Playground Improvements 70,000 100,000 120,000 50,000 100,000 50,000
TOTAL EXPENDITURES FY 20 480,160$
TOTAL EXPENDITURES FY 21 194,051$
TOTAL EXPENDITURES FY 22 225,000$
TOTAL EXPENDITURES FY 23 20,000$
TOTAL EXPENDITURES FY 24 140,000$
TOTAL EXPENDITURES FY 25 70,000$
TOTAL EXPENDITURES FY 26 120,000$ 70,000$
BEGINNING FUND BALANCE $ 497,181 $ 164,044 $ 145,293 $ 80,293 $ 218,058 $ 242,711 $ 338,596 $ 509,276
TOTAL REVENUES 147,023 175,300 160,000 157,765 164,653 165,886 170,680 179,214
TOTAL EXPENDITURES 480,160 194,051 225,000 20,000 140,000 70,000 0 0
ENDING FUND BALANCE $ 164,044 $ 145,293 $ 80,293 $ 218,058 $ 242,711 $ 338,596 $ 509,276 $ 688,490
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
BEGINNING FUND BALANCE:
Zone A 41,810$ 27,013$ 4,232$ 3,498$ 28,993$ 25,861$ 52,439$ 30,247$
Zone B 108,781 36,243 52,520 3,660 23,967 15,350 36,178 57,985
Zone C 78,474 13,435 43,764 3,226 36,175 40,924 25,765 9,735
Zone D 268,116 87,353 44,777 90,209 169,522 221,476 305,414 392,809
All Zones 497,181$ 164,044$ 145,293$ 100,593$ 258,658$ 303,611$ 419,796$ 490,776$
Recreation Impact Fees
Zone A 31,200$ 30,225$ 30,225$ 30,225$ 30,225$ 30,225$ 30,225$ 30,225$
Zone B 24,050 25,025 25,025 25,025 25,025 25,025 25,025 25,025
Zone C 31,200 37,700 37,700 37,700 37,700 37,700 37,700 37,700
Zone D 54,925 77,350 77,350 77,350 77,350 77,350 77,350 77,350
All Zones 141,375$ 170,300$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 150,000$
Investment Income
Zone A 475$ 823$ 291$ 270$ 1,642$ 1,353$ 2,583$ 1,800$
Zone B 1,236 1,105 3,615 282 1,358 803 1,782 3,452
Zone C 891 410 3,012 249 2,049 2,141 1,269 579
Zone D 3,046 2,662 3,082 6,963 9,603 11,588 15,045 23,382
All Zones 5,648$ 5,000$ 10,000$ 7,765$ 14,653$ 15,886$ 20,680$ 29,214$
Transfers:
Zone A 46,472$ 53,829$ 31,250$ 5,000$ 35,000$ 5,000$ 55,000$ 5,000$
Zone B 97,824 9,853 77,500 5,000 35,000 5,000 5,000 55,000
Zone C 97,130 7,781 81,250 5,000 35,000 55,000 55,000 5,000
Zone D 238,734 122,588 35,000 5,000 35,000 5,000 5,000 5,000
All Zones 480,160$ 194,051$ 225,000$ 20,000$ 140,000$ 70,000$ 120,000$ 70,000$
Ending Balances:
Zone A 27,013$ 4,232$ 3,498$ 28,993$ 25,861$ 52,439$ 30,247$ 57,273$
Zone B 36,243 52,520 3,660 23,967 15,350 36,178 57,985 31,462
Zone C 13,435 43,764 3,226 36,175 40,924 25,765 9,735 43,014
Zone D 87,353 44,777 90,209 169,522 221,476 305,414 392,809 488,541
All Zones 164,044$ 145,293$ 100,593$ 258,658$ 303,611$ 419,796$ 490,776$ 620,290$
7 Year FY 21 7 Year
Income Ending Income
Thru FY20 Balances Thru FY21
Zone A 390,374 4,232 342,924 Proves We are Spending Income Received Within Past 7 Years
Zone B 208,495 52,520 203,945
Zone C 141,381 43,764 166,081
Zone D 388,023 44,777 417,273
251
STORMWATER UTILITY REVENUE FUND
PROJECTED BALANCES
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Stormwater Fees 1,912,151$ 1,952,000$ 1,952,000$ 1,952,000$ 1,952,000$ 1,952,000$ 1,952,000$ 1,952,000$
Sale of Fixed Assets 38,250
Investment Income 19,029 5,580 4,244 3,856 3,853 3,128 2,382 1,313
TOTAL REVENUE FUND REVENUE 1,969,430$ 1,957,580$ 1,956,244$ 1,955,856$ 1,955,853$ 1,955,128$ 1,954,382$ 1,953,313$
Personnel 654,105$ 694,180$ 866,404$ 892,396$ 919,168$ 946,743$ 975,145$ 1,004,400$
Operating Accounts 613,333 740,413 848,321 848,321 848,321 848,321 848,321 848,321
Landscaping Contract 78,222 78,222 78,222 78,222 78,222 78,222 78,222
NPDES 5 Year Permit 7,988
Total Operational and Maintenance 1,267,438$ 1,512,815$ 1,792,947$ 1,826,927$ 1,845,711$ 1,873,286$ 1,901,688$ 1,930,943$
Computers 4,144
Level, Saw and Pin Locator 3,573
Pumps, Sod Cutter and Compactor
Equipment Trailer 18,700
Compact Excavator 80,000
Track Excavator 182,793
Aquatic Bucket 6,000
Bush Hog Tractor Attachment 3,500
Aeration Fountains 13,500
Zippy Head Mowers 48,000
Lowboy Tractor & Trailer 165,434
Transfers Out to Stormwater Projects Fund 29,019 1,113,000 215,000 130,000 400,000 380,000 480,000 130,000
Stormwater Improvements
TOTAL REVENUE FUND EXPENDITURES 1,483,394$ 2,861,522$ 2,110,947$ 1,956,927$ 2,245,711$ 2,253,286$ 2,381,688$ 2,060,943$
BEGINNING FUND BALANCE 1,136,886$ 1,622,922$ 718,980$ 564,278$ 563,207$ 273,348$ (24,810)$ (452,116)$
BUDGET RESERVE - 5% OF EXPENSES 74,170 143,076 105,547 97,846 112,286 112,664 119,084 103,047
UNRESTRICTED RESERVE BALANCE 1,062,717$ 1,479,846$ 613,433$ 466,431$ 450,921$ 160,684$ (143,894)$ (555,163)$
ANNUAL REVENUES 1,969,430 1,957,580 1,956,244 1,955,856 1,955,853 1,955,128 1,954,382 1,953,313
ANNUAL EXPENDITURES 1,483,394 2,861,522 2,110,947 1,956,927 2,245,711 2,253,286 2,381,688 2,060,943
ENDING FUND BALANCE 1,548,753$ 575,904$ 458,730$ 465,360$ 161,063$ (137,474)$ (571,200)$ (662,793)$
STORMWATER UTILITY PROJECTS FUND
PROJECTED BALANCES
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Transfers In from Stormwater Revenue Fund 29,019$ 1,113,000$ 215,000$ 130,000$ 400,000$ 380,000$ 480,000$ 130,000$
Transfers In from Discretionary Sales Tax Fund 350,000$
Grants 9,462 1,125,000 300,000
TOTAL PROJECT REVENUE 38,481$ 2,588,000$ 515,000$ 130,000$ 400,000$ 380,000$ 480,000$ 130,000$
Gardenia/Evernia Ditch 288,000
Stonecrop Drainage 5,300 1,500,000
Stormwater Master Plan 700,000
Roadway Swale/Culvert Work 25,865 100,000 115,000 130,000 150,000 130,000 130,000 130,000
Tulip Road Crossing 250,000
Bayfront Road Crossing - 250,000
Ocean Cove - 350,000
Concha Dam 400,000$
TOTAL PROJECT EXPENDITURES 31,165$ 2,588,000$ 515,000$ 130,000$ 400,000$ 380,000$ 480,000$ 130,000$
FISCAL YEARS 2022-2027
252
CEMETERY TRUST FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Lot Sales 120,750$ 110,000$ 110,000$ 110,000$ 110,000$ 110,000$ 110,000$ 110,000$
Interest Income 11,920 1,611 1,402 1,419 1,417 1,269 1,189 1,191
PROJECTED REVENUE 132,670$ 111,611$ 111,402$ 111,419$ 111,417$ 111,269$ 111,189$ 111,191$
Expended from Permanent Endowment:
Cemetery Equipment 464 - - - - -
Cemetery Driveway Resurfacing 14,990 - - - - - -
Cemetery Grounds Improvements - 110,000 - - -
Flag Poles 3,360
Mower 11,604
Replace Chain Link Fencing 17,500
Cemetery Signage 10,000
General Fund Transfer for Operations 80,000 85,000 90,000 95,000 100,000 105,000 110,000 115,000
TOTAL OPERATIONAL EXPENDITURES 80,000$ 115,418$ 100,000$ 112,500$ 210,000$ 105,000$ 110,000$ 115,000$
Expended from Non-Endowed (Capital):
Columbariums 60,000
Improvements to Sand Hill Section 14,911 135,936
PROJECTED CAPITAL DISBURSEMENTS 14,911 135,936 - - - 60,000 - -
TOTAL PROJECTED DISBURSEMENTS 94,911$ 220,936$ 90,000$ 95,000$ 100,000$ 165,000$ 110,000$ 115,000$
PERMANENT ENDOWMENT:
BEGINNING FUND BALANCE 685,699$ 666,074$ 605,656$ 560,656$ 503,156$ 348,156$ 298,156$ 243,156$
ANNUAL REVENUES 60,375 55,000 55,000 55,000 55,000 55,000 55,000 55,000
ANNUAL EXPENDITURES & TRANSFERS (80,000) (115,418) (100,000) (112,500) (210,000) (105,000) (110,000) (115,000)
ENDING FUND BALANCE 666,074$ 605,656$ 560,656$ 503,156$ 348,156$ 298,156$ 243,156$ 183,156$
NON-ENDOWED (Capital)
BEGINNING FUND BALANCE 350,872$ 408,256$ 328,931$ 385,333$ 441,752$ 498,170$ 494,439$ 550,628$
ANNUAL REVENUES 72,295 56,611 56,402 56,419 56,417 56,269 56,189 56,191
ANNUAL EXPENDITURES (14,911) (135,936) - - - (60,000) - -
ENDING FUND BALANCE 408,256$ 328,931$ 385,333$ 441,752$ 498,170$ 494,439$ 550,628$ 606,819$
TOTAL ENDING BALANCE OF TRUST FUND 1,074,330$ 934,587$ 945,989$ 944,908$ 846,326$ 792,595$ 793,784$ 789,975$
253
GOLF COURSE FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Charges for Services (.5% per year increase)1,383,853$ 1,352,134$ 1,397,655$ 1,404,643$ 1,411,666$ 1,418,725$ 1,425,818$ 1,432,948$
Proshop Sales 101,711 108,172 110,000 110,000 110,000 110,000 110,000 110,000
Rents 30,001 30,001 30,001 30,001 30,001 30,001 30,001 30,001
Other Revenue 9,385 8,910 8,660 8,660 8,660 8,660 8,660 8,660
Sale of Carts or Equipment 1,611 - - - 111,652 48,605 - -
Investment Income 771 - - - - - - -
Transfer from DST Fund 85,041 - - - - - - -
PROJECTED REVENUE 1,612,373$ 1,499,217$ 1,546,316$ 1,553,304$ 1,671,979$ 1,615,991$ 1,574,479$ 1,581,609$
Personnel (3.0% per year on Full-time)379,352$ 401,075$ 450,125$ 457,056$ 464,195$ 471,549$ 479,122$ 486,924$
Operating Costs 768,202 783,235 795,989 795,989 795,989 795,989 795,989 795,989
Proshop Cost of Sales 79,444 60,000 65,000 60,000 65,000 60,000 65,000 60,000
Airport Rent 106,000 106,135 106,135 106,135 106,135 106,135 106,135 106,135
Capital Lease Principal - Golf Carts 52,097 53,602 50,801 - 49,997 51,768 53,602 53,602
Capital Lease Interest - Golf Carts 4,294 2,789 890 - 6,394 4,623 2,789 2,789
Repayment of General Fund Cash Flow Loans - 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Replace Irrigation Pump
Clubhouse Water Hookup 54,438
Renovate Golf Tees 30,603
Irrigation Software Upgrade 13,429
Equipment 5,195 7,500
Rehab Parking Lot 5,000
Ditch #15 Improvements 20,000
Interest Payment to Building Fund *8,213 7,819 5,138 4,857 4,573 4,285 3,993 3,701
Principal Payment to Building Fund 30,154 30,547 30,947 31,352 31,762 32,177 32,598 32,598
TOTAL FY 20 1,512,797$
TOTAL FY 21 1,493,631$
TOTAL FY 22 1,565,025$
TOTAL FY 23 1,495,584$
TOTAL FY 24 1,566,545$
TOTAL FY 25 1,561,526$
TOTAL FY 26 1,574,228$
TOTAL FY 27 1,576,738$
BEGINNING UNRESTRICTED RESOURCES $ (672,196) $ (572,620) $ (567,034) $ (585,743) $ (528,023) $ (422,589) $ (368,123) $ (367,872)
TOTAL REVENUES 1,612,373 1,499,217 1,546,316 1,553,304 1,671,979 1,615,991 1,574,479 1,581,609
TOTAL OPERATING FUND EXPENDITURES (1,512,797) (1,493,631) (1,565,025) (1,495,584) (1,566,545) (1,561,526) (1,574,228) (1,576,738)
ENDING UNRESTRICTED RESOURCES $ (572,620) $ (567,034) $ (585,743) $ (528,023) $ (422,589) $ (368,123) $ (367,872) $ (363,001)
* Adjust Interest for FY 21-22 (after 5th year) to 1%
below 20 year Treasury Bond. Currently .9%
254
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
OPERATING FUND:
Pickle Ball Courts Rents 6,795$ 6,795$ 6,795$ 6,795$ 6,795$ 6,795$ 6,795$ 6,795$
Public Works Compound Rental - - 26,250 52,500 52,500 52,500 52,500 52,500
Golf Course Rents 106,000 106,135 106,135 106,135 106,135 106,135 106,135 106,135
Facilities Maintenance Rents 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Police Storage Area 576 576 576 576 576 576 576 576
Other Rents (Without Growth)354,203 372,772 400,003 400,003 400,003 400,003 400,003 400,003
Federal Grant 30,000 13,000
Sale of Fixed Assets 2,945 - - - - - - -
Investment Income 2,939 660 720 594 639 603 668 652
Other Revenue 79,214 82,756 82,753 82,753 82,753 82,753 82,753 82,753
Transfer from General Fund 4,691 - - - - - - -
PROJECTED REVENUE 593,363$ 588,694$ 629,232$ 655,356$ 655,401$ 655,365$ 655,430$ 655,414$
Personnel 70,759 67,844 76,303 78,592 80,950 83,378 85,880 88,456
Operating Costs 175,288 194,619 212,589 212,589 212,589 212,589 212,589 212,589
General Fund Management Fee 93,485 116,866 142,046 146,307 150,697 155,217 159,874 164,670
Air Conditioners 22,074 4,255
Mobile Radios 7,500
Equipment 17,480
Transfer to Airport Construction Fund - - - 37,150 - 45,000 25,000 -
Repayment of General Fund Advance 25,000 150,000 - -
Repayment of DST Advances and Interest 30,500 30,500 36,500 36,500 38,500 38,500 38,500 40,500
TOTAL FY 20 434,586$
TOTAL FY 21 564,084$
TOTAL FY 22 474,938$
TOTAL FY 23 511,138$
TOTAL FY 24 482,735$
TOTAL FY 25 534,685$
TOTAL FY 26 521,843$
TOTAL FY 27 506,215$
BEGINNING RESOURCES $ 24,368 $ 183,145 $ 207,755 $ 362,049 $ 506,266 $ 678,931 $ 799,612 $ 933,200
TOTAL REVENUES 593,363 588,694 629,232 655,356 655,401 655,365 655,430 655,414
TOTAL EXPENDITURES+DEBT+TRANSFERS (434,586)(564,084)(474,938)(511,138)(482,735)(534,685)(521,843)(506,215)
ENDING UNAPPROPRIATED RESOURCES $ 183,145 $ 207,755 $ 362,049 $ 506,266 $ 678,931 $ 799,612 $ 933,200 $ 1,082,398
CAPITAL FUND:
BEGINNING RESOURCES (216,753)$ -$ -$ -$ -$ -$ -$ -$
Grants 441,888 3,288,826 576,000 668,850 4,392,666 5,085,000 100,000 -
Private Funding - - - 35,000 500,000 80,000 - -
Transfers from Airport Revenue - - - 37,150 - 45,000 25,000 -
Transfers from DST 101,653 695,236 144,000 - 402,246 640,000 - -
Security Cameras 24,000
Aircraft Wash Rack 125,000
Hangar C Office Improvements 70,000
Hangar D 164,896 2,015,904
Hangar D Office Improvements 400,000
Economic Development Hangar 1,000,000
Square Hangars 277,516 720,000
Shade Hangars 1,100,000
Runway 10-28 Markings 70,000
Rehab Runway 05/23 3,044,912
Taxi Lane Alpha Construction 40,404 690,642
Taxiway Alpha Apron Design/Improvements 198,000 900,000
Taxiway C 121,488
Taxiway Golf and Golf Apron Design 379,000
Taxiway Golf Apron Reconstruction 1,250,000
Taxiway Golf Utilities 400,000
Taxiway Golf Construction 1,250,000
Establish Sewer Service 1,000,000
Airport Road West 1,800,000
ENDING RESOURCES -$ -$ -$ -$ -$ -$ -$ -$
TOTAL OPERATING AND CAPITAL 183,145$ 207,755$ 362,049$ 506,266$ 678,931$ 799,612$ 933,200$ 1,082,398$
FAA Cares Act Contribution 30,000$
General Fund Advance Balance 150,000 - - - - - - -
DST Fund Advance Balance (527,890) (518,506) (502,747) (486,357) (467,311) (447,503) (426,904) (403,480)
CAFR Unrestricted Balance (164,745)$ (310,751)$ (140,698)$ 19,909$ 211,620$ 352,109$ 506,296$ 678,918$
Due to General Fund - From Capital Fund 150,000$ -$ -$ -$ -$ -$ -$ -$
Hangar A $285K DST Advance in 2008 269,245$ 261,966$ 254,396$ 246,523$ 236,335$ 225,739$ 214,720$ 203,260$
Hangar B $290K DST Advance in 2011 259,869$ 257,764$ 249,575$ 241,058$ 232,200$ 222,988$ 213,408$ 201,444$
AIRPORT FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
255
FY 19-20 FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25 FY 25-26 FY 26-27
Operating Revenue (No Growth)935,726$ 1,071,250$ 996,500$ 996,500$ 996,500$ 996,500$ 996,500$ 996,500$
Other Revenue 2,112 9,430 22,100 22,100 22,100 22,100 22,100 22,100
Principal on Golf Course Loan 30,154 30,547 30,947 31,352 31,762 32,177 32,598 32,598
Interest on Golf Course Loan 8,213 7,819 5,138 4,857 4,573 4,285 3,993 3,701
Investment Income 7,440 16,822 17,991 20,949 19,969 18,632 16,921 14,822
PROJECTED REVENUE 983,645$ 1,135,868$ 1,072,676$ 1,075,758$ 1,074,904$ 1,073,694$ 1,072,112$ 1,069,721$
Pickup Truck
Personnel
Operating Costs
TOTAL FY 19
Personnel 607,068
Operating Costs 135,890
TOTAL FY 20 742,958$
Personnel 633,422$
Operating Costs 148,702
Vehicle 22,957
Front Counter Renovations 24,000 116,000
TOTAL FY 21 829,081$
Personnel 782,669
Operating Costs 338,183
TOTAL FY 22 1,236,852$
Personnel 806,149
Operating Costs 338,183
TOTAL FY 23 1,144,332$
Personnel 830,334
Operating Costs 338,183
TOTAL FY 24 1,168,517$
Personnel 855,244
Operating Costs 338,183
TOTAL FY 25 1,193,427$
Personnel 880,901
Operating Costs 338,183
TOTAL FY 26 1,219,084$
Personnel 907,328
Operating Costs 338,183
TOTAL FY 26 1,245,511$
BEGINNING RESOURCES $ 573,806 $ 814,493 $ 1,121,280 $ 957,104 $ 888,530 $ 794,917 $ 675,184 $ 528,213
TOTAL REVENUES 983,645 1,135,868 1,072,676 1,075,758 1,074,904 1,073,694 1,072,112 1,069,721 TOTAL
EXPENDITURES+DEBT+TRANSFERS 742,958 829,081 1,236,852 1,144,332 1,168,517 1,193,427 1,219,084 1,245,511
ENDING UNRESTRICTED RESOURCES $ 814,493 $ 1,121,280 $ 957,104 $ 888,530 $ 794,917 $ 675,184 $ 528,213 $ 352,422
BUILDING FUND
PROJECTED BALANCES
FISCAL YEARS 2022-2027
256
CITY OF SEBASTIAN, FLORIDA 2021/2022 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.
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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.
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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.
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