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Home My WebLink About13-14-FY ANNUAL Budget - ApprovedDon Wright Vice -Mayor Jerome Adams Council Member Sally A. Maio, MMC City Clerk Debra Krueger Administrative Services Director Michelle Morris Police Chief CITY COUNCIL Bob McPartlan Mayor Andrea B. Coy Council Member Jim Hill Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGE T FISCAL YEAR 2013 -2014 CITYMANAGEMENT Al Minner City Manager DEPARTMENT HEADS Kenneth W. Killgore Finance Director Jerry Converse Public Works Director Greg Gardner Golf Operations Director Robert Ginsburg City Attorney Joseph Griffin Community Development Director Wayne Eseltine Building Official The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Sebastian, Florida for its annual budget for the fiscal year beginning October 1, 2012. In order to receive this award, a government unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication devise. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Prepared by the City of Sebastian Finance Department, 1225 Main Street, Sebastian, FL 32958 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2013 -2014 ANNUAL BUDGET TABLE OF CONTENTS Page HOW TO READ THE BUDGET ....................... BUDGET MESSAGE City Manager's Letter of Transmittal ..................... CML -1 BUDGET OVERVIEW Community Profile ...................... ............................... Total Budget Summary ............... ............................... Summary of Revenues ................ ............................... Summary of Appropriations ........ ............................... General Fund Appropriation Comparison by D epartment/ Division ............... ............................... General Fund Appropriation Comparison by Category Total Budget Comparison by Fund ............................ Fund Balance Comparison and Projected Changes.... Personnel Summary by Department/Division............ Debt Obligations ......................... ............................... POLICIES Mission Statement ....................... ............................... Financial Policies ........................ ............................... Financial Accounting Structure ... ............................... Department/Division and Function Relationship...... Organizational Chart ........ ............................... BudgetCalendar .......................... ............................... BudgetProcess ............................ ............................... BUDGET DETAIL General Fund ............................... ............................... General Fund Department Budgets: CityCouncil ........................... ............................... CityManager ......................... ............................... CityClerk ................. ............................... CityAttorney ......................... ............................... Administrative Services ......... ............................... Management Information Systems ....................... Planning and Zoning .............. ............................... Police Department: Consolidated Budget ......... ............................... Administration .................. ............................... Operations.......................... ............................... Detective........................... ............................... Dispatch............................ ............................... Code Enforcement ... ............................... Public Works: Consolidated Budget ............................... Roads and Maintenance ..... ............................... Stormwater Utility ............. ............................... Fleet Management .............. ............................... Parks and Recreation .......... ............................... Cemetery............................ ............................... Facilities Maintenance ....... ............................... Non - departmental ........................ ............................... 1 4 6 12 Page Special Revenue Funds 153 Special Revenue Funds Summary ... ............................... 127 Local Option Gas Tax (LOGT) ....... ............................... 128 Discretionary Sales Tax ( DST ) .............................. 130 Community Redevelopment Agency ........................ 132 Parking In- Lieu -Of Fund ...... ............................... 134 Recreation Impact Fee Fund ............ ............................... 135 Stormwater Utility Fund ....... ............................... 136 Law Enforcement Forfeiture Fund .......................... 137 Debt Service Funds 13 Discretionary Sales Tax Surtax Revenue Bonds ........... 140 14 Stormwater Utility Revenue Bonds ............................... 141 15 16 Capital Project Funds 17 Capital Improvement Fund Introduction ....................... 143 19 Capital Improvement Fund Revenues by Source and Useof Funds ............................. ............................... 144 Capital Improvements by Project & Funding Source.... 146 21 Capital Improvement Project Detail .............................. 147 22 30 33 34 35 36 39 49 53 57 61 65 71 75 79 81 85 89 93 96 99 101 105 109 113 117 121 124 Enterprise Funds Golf Course Fund .............................. ............................... 153 Administration Division ................. ............................... 155 Greens Division .............................. ............................... 159 Carts Division .......................:......... ............................... 161 AirportFund ....................................... ............................... 165 Building Department .......................... ............................... 171 CAPITAL IMPROVEMENT PROGRAM .................. 177 SCHEDULES Schedule One — Summary of Millage Rates and Tax Collections...................................... ............................... 195 Schedule Two — Long -term Debt Service Detail .............. 196 Schedule Three — Debt Service Payment Schedule........... 197 Schedule Four — Lease /Loan Payment Schedule .............. 201 Schedule Five — Six Year Capital Outlay Summary ......... 202 Schedule Six — Six Year Capital Outlay Request .......... 203 Schedule Seven — Impacts of Capital Outlays .............. 204 Schedule Eight— Selected Funds Projected Balances....... 212 Schedule Nine — Glossary ....... ............................... 220 CITY OF SEBASTL4N.9 FLORIDA FISCAL YEAR 2013 -2014 ANNUAL BUDGET HOW TO READ THE BUDGET This budget document serves two purposes to the users. One purpose is to provide City Council and general public a clear view of the services provided. The other purpose is to serve as an operating plan that. conforms to the city's financial policies. There are six sections included in this document. Budget Message — This section includes the budget transmittal letter from the City Manager. The letter addresses the key policy changes that support the adopted budget document. Budget Overview — This section provides an overview of the key policy issues and programs, community profile and revenue trend analysis, and an overall budget summary. Policies — This section presents the City's policies that guide the preparation of the budget. Budget Detail — This section is broken down by fund types: • General Fund - This section provides detailed general fund revenue analysis and departmental /division budget information on services, goals and objectives, performance measures, staffing, and expenditures by line item. General Fund is the main operating fund of the City and includes traditional municipal activities, such as public safety, public works and recreation. • Special Revenue Funds - This section provides description of each individual fund as well as detailed line item budget information. These funds account for revenues dedicated or restricted to specific uses. • Debt Service Funds - This section provides description of each individual fund as well as detailed line item budget information. These funds account for transactions associated with the City's long -term debt. • Capital Project Funds - This section provides detailed budget information on funding sources and project appropriation (uses) for all FY 2013/14 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 2014 -2019. 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 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. i HOME OF PELICAN ISLAND October 1, 2013 The Honorable Mayor Bob McPartlan and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2014 Budget Letter of Transmittal Dear Mayor McPartlan and City Council Members: In compliance with provisions of the City Charter and Florida Statutes, I am pleased to submit the Fiscal Year 2013114 Budget. Total appropriations for all City Funds are $21,800,524, as compared to the $25,369,731 that was initially appropriated last year. The difference is attributable to budgeting grant proceeds of $4,243,000 from the FAA and FDOT last year. This year, although we had a .61% decrease in taxable values of properties on last year's tax roll, this was offset by improvements and additions and we have a slight overall increase in ad valorem proceeds at the same millage of 3.7166. Total revenues and transfers for General Fund are $10,060,144 this year, which is a $352,802 increase over the 2012113 amended budget. With General Fund expenditures also at $10,060,144, the result is no expected change to fund balance. At this time, we have continued the budget relief measures we implemented in past years, including reducing positions through attrition, eliminating management positions, early retirement incentives, Police pension reform, creating a two -tier employee health insurance program, requiring employee health insurance contributions and freezing COLA and merit increases. These measures have enabled us to eliminate the mandatory twelve furlough days for FY 2014, after requiring this over the past four years. With regard to personnel and organizational structure, several changes are being made within General Fund departments in an effort to focus on areas needing attention, while conserving organizational resources and minimize staffing. First, a systems analyst is being added to Management Information Services, which with the planned acquisition and standardization of hardware and software, we expect to restore the dependability of that operation. Second, a position in Planning and Zoning was shifted to a maintenance worker at the Cemetery to address the maintenance workload in that area. Third, a part-time dispatcher position is being made full -time to augment the staffing in that area. Fourth, a maintenance worker vacancy in Facilities Maintenance will not be filled. The only other change is to add a permitting technician in the Building Department Enterprise Fund to assist with the increasing workload that is being experienced from increasing construction activity. CML -1 The City Council appointed Budget Review Committee conducted several meetings to review and discuss an initial draft of the proposed budget prior to making their financial recommendations. The Committee was advised that additional revenues were anticipated from utility service taxes and state shared revenue, as well as us being able to return business tax revenues to the General Fund. The Committee specifically noted that in addition to adding a position to Management Information Systems, $250,000 had been programmed from Discretionary Sales Tax funds to overhaul the City's computer systems. They had a special presentation this year by the Police Chief and Garage Superintendant to explain the policies on law enforcement vehicle assignments and the justification for it. Finally, the Committee reviewed the proposed 3.7166 millage, which balanced the budget and provided funds that would be available for employee compensation and benefits that could be decided during collective bargaining agreement negotiations. The Committee approved staffs recommendation to set the proposed millage at 3.7166 and had a consensus that the reserve funds be maintained and not used to balance the budget. The City Council appointed Parks and Recreation Advisory Committee also played a role in formulating the budget for the Recreation Impact Fee Fund. At a series of meetings, the Committee worked with staff to develop a priority project list which was recommended to City Council and memorialized in the Capital Improvement Program (CIP). Finally, the Planning and Zoning Commission, per Florida Statutes and City Code requirements, also reviewed and formally recommended to City Council that the FY 2014 -19 CIP be adopted. In preparing the budget the past five difficult years, the primary goals have been to avoid: (1) ad valorem tax increases; (2) excessive reserve spending; and, (3) reductions in the City's workforce that would impact service levels. As the organization proceeded through the budget preparation process this year, we wanted to provide as much funding as possible for increasing employee compensation via the collective bargaining negotiations. An initial formula to quantify the amount available was established, which was the result of the increase in projected revenues over this year's budgeted revenues, plus $88,838 in personnel cost savings. This sum was then divided by two. This equaled $195,630 that was established as the target amount to be used for negotiation purposes. After closely reviewing departmental operating accounts and capital request, plus the desired personnel changes, we were able to set aside $212,210 using the same 3.7166 millage as last year. With strong direction from City Council and after negotiations, tentative agreements have been made to end furlough days, resulting in a General Fund cost of $277,320. To make up the $65,110 difference, we developed a repayment schedule to have the Building Department begin repaying the General Fund for the Local Business Tax revenues that were recorded as Building Department revenues over the past five years. Details regarding this calculation may be found on page 219, which is a forecast of projected balances for the Building Fund. AD VALOREM TAXES The table below is an example of the effect of keeping the same millage as last year using a homestead property taxed on a value of $100,000 last year and experienced the average decline of .61% in taxable value: Taxable Value Homestead Exemption Net Taxable Value Millage Taxes FY 2012 -13 With FY 2013 -14 With 3.7166 Millage 3.7166 Millage $100,000 50,000 $ 50,000 3.7166 $185.83 $99,390 50,000 $ 49,390 3.7166 $183.56 Tax Savings $2.27 It should be noted that the way the Save - Our -Homes legislation works, those homestead properties that benefited in past years by the cap on increases in taxable value would not see all of the above savings. Although their assessed value may have decreased, they will see a small increase in taxable value because the current law requires they be increased by the change in the consumer price index until their taxable value catches up with assessed value. CML -2 The table below summarizes the city -wide change in taxable values from last year: FY2013 Final Taxable Value Revised Assessed Values New Construction and Additions FY2014 Taxable Value Amount Percent Change $820,669,121 ($815,665,252) (.61%) $9,435,090 .1.15% $825,100,342 .54% Ad Valorem tax revenue comprises 30.9% of the total General Fund budgeted sources (excluding interfund transfers) and is the largest source of revenue for the General Fund. This percentage has dropped substantially since 2008, as shown on the following table: Fiscal Year Total Revenues Ad Valorem Taxes % of General Fund 2008 11,154,578 4,634,338 41.6% 2009 10,636,235 4,193,802 39.4% 2010 10,044,943 3,694,546 36.8% 2011 9,717,613 3,097,353 31.9% 2012 9,225,038 2,757,335 29.9% 2013 9,109,714 2,904,754 31.9% 2014 9,429,396 2,913,240 30.9% Dating back to FY 2005 -06, through the leadership of the City Council, the organization has made a concerted effort to provide quality municipal services to the citizens of Sebastian, while lowering the tax burden. To achieve this goal a number of steps have been taken. This process was then exasperated by the economic crisis that began in 2008, which has eroded the tax base and caused a number of other major revenue sources to decline. Five years into this record setting economic recession, the organization has successfully responded by taking the steps described. In going forward, the organization is poised to maintain its existing budgets, operations and staffing levels at or below 3% inflation. 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 adopted FY 2013 -14 budget attempts to keep that focus and forward momentum established by the community, consistent with the following Council goals: 1. Governmental Efficiency - An efficient, user- friendly government; 2. Commitment to the Future — Wise planning for community development, technological advances and sound economic policies; 3. Quality of Life - Proactively address issues that will positively impact quality of life; 4. Environmental Conservation - Promote environmental stewardship; 5. Citywide Infrastructure Improvements - Implement citywide infrastructure improvement initiatives. In order to achieve these directives, each department/division develops subordinate goals and objectives. These are presented within the sections for each department. CML -3 BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2013 -2014 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 slightly this year. The FY 2013 -14 total increase was .54 %, which does not generate much of an increase in tax proceeds at the same 3.7166 millage but is a positive sign that we have begun a recovery from the economic drop -off. • Major Revenue Source Increases — In another indication that we have begun a recovery, our projections for utility service taxes and state - shared revenues are showing an increase from the previous year. These projections are still slightly less than projections offered by the State, which is consistent with our conservative budget approach. Business Tax Revenues — When the Building Department was separated from the General Fund in FY 2005 -06, the City recorded a $1,139,289 transfer to establish a beginning cash balance. As the economy dropped -off and permitting revenue declined below amounts required to the department's operations, the accounting for business taxes was changed in FY 2009, so those revenues would be recorded in the Building Department. With adjustments to staffing and revenues from permitting on an upward trend, it is apparent it can operate without the business tax revenues. We intend to again record the $100,000 of business taxes as General Fund revenues, while also developing a schedule for the Building Department to repay the General Fund for the last five years. • Economic Signs — There are signs of renewed activity in the local housing market and with overall building activity. Year - over -year median residential home sales prices are showing an increase for our zip code. We feel that forecasting a general growth rate of 3% in ad valorem revenues is reasonable and may be sufficient to sustain the organization at the current level of service. • Operational Costs — Budgets for operating expense accounts in the General Fund have for the most part remained static or decreased, leaving little flexibility for unexpected events or cost increases. We did face a substantial increase in the cost of ditch mowing, with that account needing to be increased by $121,262 but other accounts have been kept to a minimum. This budget strategy has allowed the City Council to hold down tax rates and cover unexpected spending with the use of cash reserves when needed. • Capital Outlays and Equipment Replacement — Capital outlays continue to be minimized, and the current budget strategy has depleted renewal /replacement accounts. Continued deferral will ultimately lead to higher maintenance costs. Recognizing this, some priority must be given to applying growth in revenues toward replacing these items. • Personnel Expenditures — Personnel expenditures are a challenge that necessitates special mention as approximately 76% of the total proposed General Fund budget is allocated to personnel costs. Salaries and benefits are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) labor collective bargaining agreements. Management employees have benefits memorialized in the "Management Benefits Package ", last reviewed and approved by the City Council on October 12, 2011. While many personnel modifications have been made to reduce costs, several long term challenges still exist, which include: Salaries and wages for employees have not been increased in the previous four years. This year, the City decided that any added budgeted revenues and personnel savings would be applied to improving employee wages /benefits before increasing other expenditure accounts. Through the collective bargaining process, pay rates will continue to be frozen and a three percent increase will be granted the following year but the mandatory furlough days will end. • Health care benefits are another concern. Last year, the City creatively addressed health care costs increases by creating a two -tier employee benefit plan, implementing employee monthly health care contributions and creating 100% City funded health care CML -4 reserve accounts to eliminate deductible costs for plan participants. This year, by applying some of the unused portion of the health care reserve accounts, we were able to absorb part of the increase in premiums. In any case, health care costs will continue to be a challenge. Overall, a net of one full -time position is being added in General Fund and one in the Building Department. However, one part-time position is also being eliminated in General Fund. Replacements due to attrition or retirement will continue to receive intense scrutiny and only be replaced when considered absolutely essential. While this approach has saved resources, the organization has reached "critical mass ". There is little redundancy in the workforce and personnel workload is stretched to capacity. Should the organization continue to operate in this manner, the desired level of service may begin to decline. The following table demonstrates the changes in staffing levels made to each department/division: RECOMMENDED FULL -TIME AND PART -TIME POSITIONS CAPITAL IMPROVEMENT PROGRAM On September 25, 2013, the City Council approved a six -year capital improvement program for Fiscal Year 2014 -2019. Staff has incorporated the first year of that plan into the proposed FY 2013 -14 Budget, including any necessary changes to operation and maintenance of the constructed facilities. The detailed project listing is located in the Capital Improvements Program section of this document. Local Option Gas Tax (LOGT) funds will continue to be applied primarily to the payment on the Paving Improvement Bank Note and for the costs of street lighting. There is also limited funding for rail -road crossing maintenance, light pole cleanup and repairs and road striping. In FY 2013 -14, there is $25,000 allocated for sidewalk repairs and $75,000 for street repaving that will be combined with the allocation in the Discretionary Sales Tax Fund for work on Tulip Drive. Funding is continued in future years for rail- road crossing maintenance, sidewalk repairs and street repaving. In addition to paying for debt service on the City Hall /Police Station Bonds, Discretionary Sales Tax (DST) proceeds will continue to finance the purchase of police department vehicles. Other allocations from DST in FY 2013 -14 include $250,000 for overhauling the computer system, $100,000 for sidewalk CML -5 Amended Amended Amended Budget Budget Increase/ FY 2009/10 FY 2010/1011 FY 2011/2012 FY 2012/2013 FY 2013/2014 (Decrease) De artmentlDivision FIT P/f Ffr P/f F/f Pfr F/f P/f F/f P/f F/f P/f City Council 0 5 0 5 0 5 0 5 0 5 0 0 City Manager 2.5 0 2 0 2 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 3 0 0 0 City Attorney 0 0 0 0 0 0 0 0 0 0 0 0 Administrative Services 5 0 5 0 5 0 5 0 5 0 0 0 Finance 0 0 0 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 2 2 2 2 2 3 2 1 0 Human Resources 0 0 0 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 4 0 3 0 3 0 2 0 (1) 0 Police Administration 7 0 7 0 7 0 7 0 7 0 0 0 Police Operations 27 1 27 1 27 1 27 1 27 1 0 0 Police Detectives 10 8 10 8 7 8 7 10 7 10 0 0 Police Dispatch 9 1 9 1 9 1 9 1 10 0 1 (1) Code Enforcement 2.5 0 3 0 3 0 3 0 3 0 0 0 Engineering 0 0 0 0 0 0 0 0 0 0 0 0 Roads & Maintenance 12 0 12 0 10 0 10 0 10 0 0 0 Stormwater Utility 12 0 12 0 9 0 9 0 9 0 0 0 Fleet Management 3 1 2 1 3 1 3 1 3 1 0 0 Parks & Recreation 14 18 12 18 11 18 11 18 11 18 0 0 Cemetery 2 0 1 0 1 0 I 0 2 0 1 0 Facilities Maintenance 2 0 2 0 3 0 3 4 2 4 (1) 0 Golf Course Administration 3 2 3 2 2 3 2 3 2 3 0 0 Golf Course Carts 0 13 0 13 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 2 0 2 0 0 0 Building Department 5 0 5 0 4 0 4 0 5 0 1 0 SUB - TOTALS 130 49 125 51 114 52 113 58 115 57 2 1 TOTALS 179 176 166 171 172 1 CAPITAL IMPROVEMENT PROGRAM On September 25, 2013, the City Council approved a six -year capital improvement program for Fiscal Year 2014 -2019. Staff has incorporated the first year of that plan into the proposed FY 2013 -14 Budget, including any necessary changes to operation and maintenance of the constructed facilities. The detailed project listing is located in the Capital Improvements Program section of this document. Local Option Gas Tax (LOGT) funds will continue to be applied primarily to the payment on the Paving Improvement Bank Note and for the costs of street lighting. There is also limited funding for rail -road crossing maintenance, light pole cleanup and repairs and road striping. In FY 2013 -14, there is $25,000 allocated for sidewalk repairs and $75,000 for street repaving that will be combined with the allocation in the Discretionary Sales Tax Fund for work on Tulip Drive. Funding is continued in future years for rail- road crossing maintenance, sidewalk repairs and street repaving. In addition to paying for debt service on the City Hall /Police Station Bonds, Discretionary Sales Tax (DST) proceeds will continue to finance the purchase of police department vehicles. Other allocations from DST in FY 2013 -14 include $250,000 for overhauling the computer system, $100,000 for sidewalk CML -5 construction, $175,000 for most of the Tulip Drive project, $50,000 for engineering work for the realignment of Barber Street, $80,000 for pipe slip - lining and $175,000 toward the first phase of a Hangar "C" construction project at the Airport. As done for several years, $500,000 of DST funds will also be used for the continuation of the % Round Swale Improvements Program. In the later years, in addition to continuing to replace police department vehicles and funding the % Round Swale Improvement Program, there are funds programmed for roof repairs to City Hall and the Police Station; painting City Hall; making additional computer firewall compliance upgrades; expanding the Police Department parking lot; sidewalk construction; additional median landscaping on highway #512; and baseball field lighting at the Barber Street Sports Complex; repairs to the Barber Street bridge; plus, several stormwater system improvements. The major project to be undertaken with the Riverfront CRA Fund is to provide additional funding for the sewer connection program in order to encourage sewer hook -ups in the CRA area, thus promoting a healthier Indian River Lagoon. $50,000 is also allocated for development of a Riverfront Stormwater Plan. Annual amounts have also been scheduled in the operating budget to continue the facade /sign improvement program, cover renovations /expenditures on the waterfront properties; assist with funding of special events; and making a transfer to General Fund for quality maintenance. Recreation Impact Fee balances are allocated in FY 2013 -14 for building a tennis wall /raquet ball court, conducting a needs analysis for the Community Center, creating a mooring field for the boaters and making improvements to the baseball field batting cages and dugouts. In the later years, an equipment building will be added at Barber Street Sports Complex and the Skate Park ramps will be rebuilt. Other highlights of the Capital Improvement Program include Stormwater funds being allocated for the debt service on the Stormwater Bonds, equipment replacements and for a transfer to General Fund for the costs of stormwater maintenance. The transfer has been programmed to be stepped -down over the years in order to dedicate those moneys to replacing equipment and funding improvement projects. In the Golf Course, the Capital Fund created by the last fee increase will be able to allocate funds in FY 2013 -14 for a tractor, plus funds in the following year for a fairway mower and to rebuild the greens. The golf cart fleet is also being purchased in FY 2013 -14 and is scheduled to be replaced on a four year cycle. Several large projects at the Airport have also been incorporated into the capital budget, assuming that grant opportunities will provide most of the funding. The Proposed Fiscal Year 2013 -14 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 each responsible department/division: Citywide Infrastructure Improvements • Continuation of the street resurfacing program; • Continuation of the sidewalk installation program; • Continuation of the stormwater % round swale rehabilitation 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 successful partnership has been renewed for another five years, following a competitive selection process in May of 2013. As a result, taxpayers will be provided garbage carts and rates will be reduced. • Continuation of the stormwater swales and ditches mowing program; Commitment to the Future: • Continuing the implementation of the Sebastian Municipal Airport Business Plan; • Continuation of the economic development marketing efforts; CML -6 Environmental Conservation: • Continue efforts to obtain grants; Quality of Life: • Partnering 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 property taxes. In an environment of declining revenue sources, these initiatives have become imperative. General Fund expenditures per capita in Sebastian for the last several years reflect a continued effort to lower the cost to the residents. The difficulty has been to accomplish this without a reduction in the level of services that are also expected. Sebastian has succeeded in this endeavor. For FY 2014, there is an increase resulting from the elimination of the twelve mandatory furlough days for the employees. The trend information is shown in the table below and in CHART I that follows. General Fund Expenditures Per Capita CHART General Fund Expenditures Per Capita $700 $600 $500 o $400 $300 k.. E $200 a $100 s� zb Z% ZO Another important consideration involves strict attention to personnel costs from year to year. 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 Il. The percentage of General Fund personnel costs to the total General Fund expenditures actually shows a declining pattern to FY 2006. This was mainly due to post hurricane clean up and in -house repairs. The percentage increases from FY 2007 to FY 2011 are mainly due to pay and benefits increases. Although furlough days, pay freezes and lay -offs have reduced personnel costs for FY 2011 through FY 2014, reductions to the other budgeted accounts resulted in only slight decreases to the percentage for those years. CML -7 Amended Adopted Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 General Fund Expenditures (in millions) 12.91 12.82 12.08 11.78 12.03 10.99 10.59 9.79 9.74 10.06 Population (1) 19,365 20,048 21,666 22,426 22,924 22,722 22,922 21,929 21,995 22,188 Percent Change from Prior Year 5.1% 3.5% 8.1% 3.5% 2.2% -0.9% 0.0% -4.3% 0.3% 0.9% Expenditures Per Capita $644 $512 $558 $525 $525 $484 $462 $446 $443 $453 Percent Change from Prior Year 21.0% -20.4% 8.9% -5.8% -0.1% -7.8% -12.0% -3.4% -0.8% 2.4% (1) Expenditures are matched to Population figures from the prior year for a better comparison. CHART General Fund Expenditures Per Capita $700 $600 $500 o $400 $300 k.. E $200 a $100 s� zb Z% ZO Another important consideration involves strict attention to personnel costs from year to year. 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 Il. The percentage of General Fund personnel costs to the total General Fund expenditures actually shows a declining pattern to FY 2006. This was mainly due to post hurricane clean up and in -house repairs. The percentage increases from FY 2007 to FY 2011 are mainly due to pay and benefits increases. Although furlough days, pay freezes and lay -offs have reduced personnel costs for FY 2011 through FY 2014, reductions to the other budgeted accounts resulted in only slight decreases to the percentage for those years. CML -7 Comparison of General Fund Personnel Costs to Total General Fund Expenditures CHART it Comparison of General Fund Personnel Costs to Total General Fund Expenditures MI, 2005 2006 2007 2008 2009 201 0 1-011 2012 2013 20141 Fiscal Year a Personnel Costs 0Total Expenditures A significant factor continuously examined by the administration is full -time employees per thousand in population. Sebastian experienced a decreasing trend in full-time employees per thousand in population to FY 2013, with a very small increase for FY 2014. This is illustrated in Chart Ill. CHART III Full -time Employees per Thousand Population 10.0 5.14 5 7.54 7.63 7 0'� .18 8.0 6'24 6.02 5.32 5.15 5.2{1 6.0 4.0 2.0 0.0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Fiscal Year C:ML -8 Total Fiscal Personnel General Fund Year Costs Expenditures Percentage 2005 Actual $8,261,416 $12,906,248 64.01% 2006 Actual (1) $7,532,331 $12,234,243 61.57% 2007 Actual $8,524,464 $12,079,796 70.57% 2008 Actual $8,728,170 $1I,776,193 74.12% 2009 Actual $9,113,545 $12,025,198 75.79% 2010 Actual $8,534,921 $10,991,875 77.65% 2011 Actual $8,244,295 $10,589,848 77.85% 2012 Actual $7,530386 $9,785,294 76.96% 2013 Budget $7.401,519 $9,738,823 76.00% 2014 Proposed $7,633,251 $10,060,164 75.88% (1) The lower personnel costs is caused by the separation or$uilding Department rrom the General fund at the beginning of FY 2006. CHART it Comparison of General Fund Personnel Costs to Total General Fund Expenditures MI, 2005 2006 2007 2008 2009 201 0 1-011 2012 2013 20141 Fiscal Year a Personnel Costs 0Total Expenditures A significant factor continuously examined by the administration is full -time employees per thousand in population. Sebastian experienced a decreasing trend in full-time employees per thousand in population to FY 2013, with a very small increase for FY 2014. This is illustrated in Chart Ill. CHART III Full -time Employees per Thousand Population 10.0 5.14 5 7.54 7.63 7 0'� .18 8.0 6'24 6.02 5.32 5.15 5.2{1 6.0 4.0 2.0 0.0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Fiscal Year C:ML -8 The comparison of General Fund actual unrestricted fund balance to the General Fund total expenditures is illustrated in Chart IV and Chart V, As required by the adopted financial policies, the General Fund unrestricted fund balance is required to be maintained in an amount greater or equal to 30% of the annual General Fund Expenditure Budget. The nationally recognized Government Finance Officers Association also recommends the unrestricted fund balance be no less than two months of the General Fund regular operating expenditures. The charts reflect a continued trend the administration has encouraged in maintaining a healthy General Fund unrestricted fund balance. Such trends are indicators of the financial stability of a community. CHART IV Comparison of General Fund unrestricted Fund Balance to General Fund Total Expenditures 1! r Eli [I ",I 11111111"i ■ Fund Balance 0 Expenditures CHART V Percentage of General Fund Unrestricted Fund Balance to General Fund Total Expenditures 50.0% — - d 21 30.0% u 20.0% 10 o% 0.0% 2005 2006 2007 2017$ 2009 2010 2011 2013 2013 2014 Y BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2012 Estimates of Population, the City's population is 22,188. This was a .88% increase over the prior year. Sebastian has an approximate "build -out" rate of 75 %. However, residential and commercial development for the past few years has continued to be at a very slow rate. This was reflective of economic conditions on a State and Nationwide scale and is not considered a local peculiarity. Over the past year, we have seen an encouraging increase in residential building activity and are hopeful that we will see more. The Sebastian Community Redevelopment Agency (CRA) experienced another decline in property values this year but will still continue to play an important role in Economic Development using accumulated fund balances. Decent infrastructure improvements within the CRA area have done a Sot to improve the area and additional measures are being undertaken. The CRA will continue the Fagade, Sign and Landscaping Grant Program to award grants to focal businesses and improve the overall ambience of the district. It also has instituted a program to encourage sewer hook -ups within the CRA area and allocated funds to CMS. -9 develop a stormwater plan for this specific area and to maintain the properties acquired at the waterfront. Annual amounts are also planned as transfers to the General Fund for quality maintenance. The City provides support to several local festivals that provide direct economic benefit to the community. The CRA website http:/ /www.citvofsebastian.org /CRA/ highlights news and information within the CRA district. The City continues to utilize the web site for businesses, www.sebastianbusiness.com and to attract retirees http : / /www.sebastianretirement.com. The website features information on economic incentives, relocation and business development. The City strives to provide new businesses with information about the community and promotes the local Chamber of Commerce. In addition, an economic development division within the Airport Fund provides funding for potential expenditures focused on attracting enterprises that will create jobs. Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations, since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly eleven years ago. This designation has markedly increased Sebastian Police 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 for Sebastian Police Department 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. Such an arrangement is also very appropriate to determine the effects of personnel reductions that have been necessary due to reductions in revenue. Standards and performance measurements resulting from the accreditation process will continue to guide both Sebastian Police Department and city administration in alleviating potentially adverse conditions. Transportation The City continues working on a long -term planning, modeling, study, and coordination with the MPO of Indian River County regarding prospective future capital improvements. Some long -range goals consist of examining the potential of making improvements to the median landscaping in Highway #512. This project offers a way to improve the aesthetics of a major entranceway to the City. During 2012, construction was completed of the North Powerline Road project, which opened up another north /south access road through the City and in 2013 a major section of Engler Drive was repaved. Public Works continues working on the sidewalk installation and asphalt paving /resurfacing of existing City streets as funding permits. In addition to funding from the Local Option Gas Tax Fund, several projects are funded by Discretionary Sales Taxes in FY 2014. Tulip Drive will be improved and design work will be done to realign a portion of Barber Street. Airport The Sebastian Municipal Airport (X26) Master Plan serves as the guiding document for airport planning. 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. The aforementioned improvement projects were the result of grants by the Florida Department of Transportation (FDOT) and Federal Aviation Administration (FAA) combined with City 'match' funds. Sebastian Municipal Airport's infrastructure is being developed to attract economic development opportunities in an effort to stimulate the business climate and create jobs in our community. Airport staff continues to market the Administrative Building and recently added hangar and aircraft maintenance buildings as business incubators. These activities have shown steady incremental progress toward airport self - sustain ability, along with complementing the City's economic development plan. Monies have been budgeted for additional outreach activities, such as travel and advertising expenditures that will further economic development efforts. CML -10 Physical Environment In response to the need to comprehensively address and implement long -term solutions to community drainage and other stormwater related problems, 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. Stormwater maintenance has long been an issue for City residents. The upkeep of ditches and swales has always been a challenge for the Stormwater Division. In FY 2005 -06, the City began outsourcing swale and ditch maintenance to enable City crews to focus on different stormwater maintenance practices. This action more consistently maintained ditches and swales and reduced drainage complaints. Last year, a re- bidding of those contracts enabled us to substantially reduce the cost of this work but we experienced a lower quality of service. A competitive selection process this year resulted in a much higher price but the additional cost is necessary to restore the desired level of service. The stormwater operation and maintenance cost is budgeted in General Fund at $1,009,528 in 2013 -14. Almost half of this is covered via a transfer of $500,000 from the Stormwater Revenue Fund. The City is continuing the % round swale rehabilitation project and is budgeting $500,000 from discretionary sales tax funds in 2013 -14 toward this purpose. Culture and Recreation City administration will continue to provide program funding for beautification and landscaping improvements throughout the City, as opportunities become available. The organization remains acutely aware that properly maintaining this infrastructure is a main priority. Recreation funding has been allocated from Recreation Impact Fees in FY 2013 -14 for a Community Center needs analysis, concrete pads for the batting cage dugouts, tennis wall /raquet ball court and mooring fields. Other recreational projects are scheduled in FY 2014 -15 for an equipment building and to rebuild ramps at the Skate Park. SUMMARY The Proposed Fiscal Year 2013 -14 Budget continues to represent the character of a city whose unique identity distinguishes itself from other geographic areas of both Indian River County and throughout the Treasure Coast. There are a lot of numbers, indicators, projections, charts and graphs in this budget document. Rightfully so, being that this budget reflects Sebastian's vision and focus on improving the quality of life for our citizens, businesses, and visitors respectively. This budget reflects community values, goals, objectives, and ideas. Although major revenue sources declined over the past few years, 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 2013 -14 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 2012 -13 budget document. This is the ninth consecutive time 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, I would be remiss not to acknowledge the steadfast efforts and dedication of the employees of the City of Sebastian. In spite of continued tough economic times, reduced work force and reductions in wages and benefits, the organization's employees are performing at high levels, making Sebastian a gem along the Treasure Coast region. Sebastian has grown into a marquee community due in large part to these efforts and the leadership of City Council. The community should be proud of its public servants. CML -11 Special recognition and very personal thanks goes out to the Management Team who assisted the Office of the City Manager and the Administrative Services Department in preparing this year's budget submission. Department directors contributed invaluably in preparing the budget document. With the hard work and dedication provided by all the employees and the Management Team, I am confident in our ability to provide the same high quality services that the City Council demands and the citizens enjoy for years to come. CML -12 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 22,188 living in an area of approximately 14.6 square miles. The City boasts beautiful parks, public and private elementary schools, middle schools, and a high school just outside of its limits, an unobstructed view of the intra - coastal waterway in the Indian River Lagoon along its riverfront district, close proximity to Atlantic beaches, a police department, shops and restaurants, many churches, several City festivals each year, monthly arts and crafts shows, concerts in the park, a municipal golf course and airport, and a central location 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); and 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 Palm Bay, 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 Retail sales and the service industries remain the largest sectors of employment in Sebastian area. 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 May, 2013 unemployment rate was 9.1 %, which is better than the 10.8% and 12.6% in 2012 and 2011. According to the U.S. Census Bureau (2010), 86.4% of the population age 25 or older are high school graduates and 26.5% hold a bachelor's degree or higher. 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. The area median age for 2010 was 49.1 and median household income for 2009 was $43,685 per the U.S. Census Bureau. ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of September 2012. Major Employers in Indian River County Number of Establishment Industry/Product Employees School District of Indian River County Government 2,013 Indian River Medical Center Health Care 1,608 Indian River County Government 1,354 Publix Supermarkets Food/Beverage 1,006 Wal -Mart Retail 727 Piper Aircraft Manufacturer 700 Sebastian River Medical Center Health Care 569 John's Island Residential/Resort 550 City of Vero Beach Government 492 Visiting Nurse Association Health Care 399 Source: Indian River County Chamber of Commerce 4 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Population /Growth The City of Sebastian underwent significant growth through 2006 but the annual percentage increases have declined in the past couple of years. At this point in its development evolution, the City has an approximate "build -out" rate of 60 %. Consequently, the City continues to face challenges relative to growth management, as there is a large potential for it to grow and develop, both in residential and commercially zoned areas of the community. With such dynamics, it can be anticipated that proposals for new commercial and industrial facilities will likely be received in response to population growth. Accordingly, it becomes necessary to continue initiatives to facilitate long -range planning and growth management practices to help reflect and govern Sebastian's efforts to maintain and support its small town, good quality of life atmosphere. POPULATION PERCENTAGE INCREASE Source: University of Florida, Bureau of Economic and Business Research C % Change fron Year Population Prior Year 2004 19,365 5.10% 2005 20,048 3.53% 2006 21,666 8.07% 2007 22,426 3.51% 2008 22,924 2.22% 2009 22,722 -0.88% 2010 22,922 0.88% 2011 21,929 -4.33% 2012 21,995 0.30% 2013 22,188 0.88% Source: University of Florida, Bureau of Economic and Business Research C 'CITY OF SEBASTIAN, FLORIDA 201312014 ANNUAL BUDGET The Fiscal Year 2013114 adopted budget continues to emphasize minimizing expenditures, yet adequately funding the desired level of service. Reducing expenditures has become a real challenge for the City Manager and management staff, as each year becomes more difficult as the budgets have already been brought down to a minimum. Despite the State mandated rate increase limitations, the City has exercised many cast cutting techniques over the years to facilitate the adoption of a lower millage rate. Major cast cutting techniques include the implementation of Employee Early Retirement Incentive Program, the elimination of positions, furlough days, as well as zero budgets for new positions and minimal purchases of capital items. 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 2013114 is $21,800,524. 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 $8,487,456. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training /travel expenditures. The budgeted amount for this fiscal year is $3,985,394. • Capital Budget: The Capital budget includes purchases of equipment, facilities and land, plus the construction of city facilities, such as roads, drainage, and parks projects. The budgeted amount for this fiscal year is $3304,950. • Debt Service Budget: The debt service budget funds scheduled debt service payments for city's long- term debts. The budgeted amount for this Fiscal year is $1,799,587. • Grants Budget: This includes payments to other individuals or organizations. $1305000 is appropriated in this fiscal year. • Transfers Budget: These are made between budgeted funds and total $4,012,063 in this fiscal year. • Contingency /Reserve: The contingency /reserve appropriations are made up of unappropriated fund balances being increased this year and are available to cover emergency expenses or revenue shortages. These appropriations total $81,074 this fiscal year. The percentages of each component of the total budget are presented in the graph below. Grants 0.60% Debt Servi 8.25/0 FY 2013/14 Total Appropriations Transfers Reserves 18.40% 037% Operabng 18.28 %m 4 Personal — Services 38.94% CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET FY 2013/14 BUDGET SUMMARY FOR ALL FUNDS REVENUES: Taxes: Ad Valorem Sales and Use Taxes Utility Service Licenses and Permits Intergovernmental Revenue Charges For Services Fines and Forfeitures Franchise Fees Stormwater Assessment Recreation Impact Fees Miscellaneous Revenue TOTAL REVENUES Transfers -In (1) Cash Balances Brought Forward TOTAL REVENUES, BALANCES AND TRANSFERS EXPENDITURE/EXPENSES: General Government SPECIAL DEBT CAPITAL $ 285,000 $ - GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS 673,000 - 1,995,123 Transportation 1,010,110 208,000 $ 2,928,240 $ - $ - $ - $ - $ 2,928,240 - 3,140,325 - - - 3,140,325 2,507,000 - - - - 2,507,000 149,050 - - - 555,750 704,800 2,048,300 265,466 - 996,000 - 3,309,766 373,556 - - - 1,777,519 2,151,075 65,400 8,000 - - - 73,400 1,143,000 - - - - 1,143,000 - 977,788 - - - 977,788 - 35,000 - - - 35,000 214,850 64,272 5,137 - 344,077 628,336 9,429,396 4,490,851 5,137 996,000 2,677,346 17,598,730 630,748 - 1,454,213 1,896,000 - 3,980,961 - 220,234 599 - - 220,833 $ 10,060,144 $ 4,711,085 $ 1,459,949 $ 2,892,000 $ 2,677,346 $ 21,800,524 General Government $ 2,714,289 $ - $ 300 $ 285,000 $ - $ 2,999,589 Public Safety 4,412,137 - - 218,000 464,867 5,095,004 Physical Environment 1,009,528 312,595 - 673,000 - 1,995,123 Transportation 1,010,110 208,000 - 1,611,000 423,236 3,252,346 Economic Environment - - - - 20,000 20,000 Culture and Recreation 914,080 - - 105,000 1,624,370 2,643,450 Debt Service - 242,741 1,459,134 - - 1,701,875 TOTAL EXPENDITURE/EXPENSES 10,060,144 763,336 1,459,434 2,892,000 2,532,473 17,707,387 Transfers -Out (1) - 3,895,213 - - 116,850 4,012,063 Increases to Cash Reserves - 52,536 515 - 28,023 81,074 TOTAL EXPENDITURES/EXPENSES, TRANSFERS AND RESERVES $ 10,060,144 $ 4,711,085 $ 1,459,949 $ 2,892,000 $ 2,677,346 $ 21,800,524 (1) The difference between the transfers -in and the transfers -out represents transfers -in of $5,638 from the Cemetery Trust Fund, transfers -out of $51,740 to the Golf Course Improvements Fund and capital items paid of $15,000 by the Golf Course Improvements Fund. These are not budgeted funds and therefore are not included in the FY 2013/14 adopted budget. 5 [CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SUMMARY OF REVENUES Total funding available to the city in FY 2013114 from all sources are estimated at $21,800,524. As illustrated in the graph below, tax revenues make up approximately 39.34 % of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 15.18% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 9.87 %❑ of revenues, and are generated mainly by the enterprise activities of the city. City of Sebastian, Florida Total Budgeter) Revenue by Sources FY 2013114 lali5cellanemrs 7ransrers -En Cash forward 2.88% � 1836°% Y 01% Rear 6m Inrlrael rec. --� Taxv, 0.16 , _—r31)34% r 31),34f 5tnrnrw:ner Fer�� Frandlise Fers r / Licenses and Permio 53.4 °ro t ,, ✓- _ �l r Piny end Fvrfcirun5 ha%m For Servirrs inlergarrmmental 0.341% a 13..87°(3 1519% The table presented below provides a summary of the changes in the FY 2013114 revenues compared to the FY 2012113 budget. Intergovernmental Revenue shows a significant decrease due to grants received last year related to the Airport. Licenses and Permits have an increase of 57.7% due to plans to once again record Business Tax receipts in the General Fund, rather than the Building Enterprise Fund. Franchise Fees has an increase of .I% due to some growth in those receipts and Miscellaneous Revenue has an increase of 65.7% due to the expected proceeds from a bank loan for the golf cart fleet. Recreation Impact Fee projections have been decreased based on recent collection levels. Transfers -In has decreased because of less funding for capital projects that is transferred to Capital Project Funds. Similarly, Balances Forward has a decrease resulting from the lower use of accumulated cash reserves in the Special Revenue Funds. Total Budgeted Revenue 6 Budget Budget Budget Bridget Budget Increase % Increase/ FY 2009114 FY 20 10111 FY 2011/12 FY 2012113 FY 2013114 (Decrease) Decrease Taxes $ 10,219,302 $ 8.639,623 $ 8.249,235 $ 8,275,.108 $ 8,575,565 $ 300,457 3.6% Licenses and Permits 698,923 395,000 422,300 446,900 704,800 $ 257.900 57.7% Intergoverrllnental Revenue 2.299,529 3,295,482 2,316,966 6,427,509 3,309,766 $ (3.117,743) -48.5% Charges For Services 2,379,319 1,937,389 2,006,047 2,196.301 2,151,075 $ (45,226) -2,1% Fines and Forfeitures 67,600 73,500 82,000 78.5041 73,400 $ (5,100) -6.5% Franchise Fees 1,159,947 1,450,085 1,352,200 1,141.500 1,143,0410 $ 1,500 0.1% Stormwater Assessment 820,000 835,000 815,000 1,001.000 977,788 $ (23,212) -23% Recreation Impact Fee 104,0041 20;000 20,000 38350 35.0041 $ (.3.350) 4J% Miscellaneous Revenue 1,478,568 432,536 390.054 379.244 628,336 $ 249:092 65.7% Total Operating revenues $ 19,223,188 $ 17,078.715 $ 15,653,802 $ 19,984,412 $ 17,598,730 $ (2,3857682) -11.9% Transfers -In 6,043,521 4.244,661 1823.414 4,513,316 3,930,961 (532,355) -11.8% Balances Forward 1,707,926 )_055.578 398,837 871,857 220,833 (651;024) -74.7% Total Revenues $ 26,974,635 $ 22,378,954 $ 19,876,053 $ 25,369,585 $ 21,800,524 $ (3.569,06I) - 14.1% 6 ,ICITY OF SEBASTIAN, FLORIDA 2013/2014 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 goverriments to adjust their property tax rates. Article 7 of the Florida Constitution allows municipalities to levy property taxes (section 9), creates the homestead exemption (section 6) and exempts motor vehicles (automobiles, boats, and mobile homes) from property taxation (section 1). The value of property is determined by the County Property Appraiser (Florida Statute 192.042), The Property Appraiser assesses each property within the County for that property's value in its highest and best use. Any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,0010 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 taxable value. In FY 2013114 the City has budgeted at 95 %, or $2,913,240 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 2 9. 1 % of the City's General Fund revenues. The graphs below illustrate a significant increase in ad valorem revenues and property value until FY 2008109. The FY 2013114 property value shows a decrease of .61% from the previous year final levy primarily due to changes and reductions in assessed values. Fortunately, new construction and improvements offset this to result in additional ad valorem revenues at the same rnillage as levied last year. A surnmary of the City's millage rates since 1986 is located in the schedule section of this document. City of Sebastian, Florida Ad Valorem Revenues $5 o $q $3 $2 $1 oo5 oQo �°3 �Qb o°A 00% o° oNo 11" otil 1L ti 1t. fL 10 V fi+ 1 1P City of Sebastian, Florida Taxable Property Values $2,000 c ° $1,500 - $1,000 - — - ti° T T T ' �o rp P ��' ,ro ftQ ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Utility Services Tax Utility Services Tax is a tax levied on purchases of electricity, water, and LP 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 2013/14, $1,341,000 is estimated to be received from this tax on electric service based on trend analysis. The Utility Services Tax revenues are recorded in the General Fund and they provide 24.9% of General Fund revenues. The graph below illustrates historical collections in Utility Services Tax, which is consumption driven. City of Sebastian, Florida Utility Services Tax $1,750,000 $1,500,000, $1,250,000 Im $1,000,000 ` $750,000 $500,000 I it $250,00000 is 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 2013/14 is $906,000. The revenue estimate is based on trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The Communication Service Tax is recorded in the city's general fund. Discretionary Sales Tax The discretionary sales tax is the seventh -cent or an additional one -cent sales tax levied by Indian River County. Indian River County voters passed the Optional One -cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for a fifteen -year period. In November of 2002, an extension was approved by voter referendum to extend the Optional One -Cent Sales Tax another fifteen years until December 31, 2019. 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 2013/14, $2,596,325 is estimated to be received based on the trend analysis and the estimate provided by the Legislative Committee on Intergovernmental Relations (LCIR). The Discretionary Sales Tax revenues are recorded in a special revenue fund. 8 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET The Discretionary Sales Tax funds can only be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, and land improvement. Therefore, it serves to reduce the burden of such costs on ad valorem and other taxes. The graph below illustrates a steady increase in Optional One -Cent Sales Tax from FY 2010 but still not to previous levels. Local Option Gas Tax City of Sebastian, Florida Discretionary Sales Tax $2,800,000 - $2,600,000 - $2,400,000 - $2,200,000 - r1mini ITI "1111 $2,000,000 I TT The Local Option Gas Tax is a six -cent per gallon tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the city's population and amount of annual transportation -type expenditures. The amounts available for distribution are affected by changes in consumer driving patterns caused by variations in fuel costs and general economic conditions. For FY 2013/14 the revenue is projected to be $544,000. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transport ation expenditures, thus reducing the burden of such costs on ad valorem taxes. tK FRANCHISE FEES Franchise fees are paid by utility providers (electricity, solid waste) for their use of city streets and property in providing their services. The solid waste 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 part of the city's franchise fees revenues comes from electric franchise fees. Electric franchise fees have grown along with population over the last few years. The significant increase in FY 2006 reflects the construction and housing boom carried forward from the years before. For FY 2013/14, $1,074,000 is budgeted as electric fran City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 $400,000 $200,000 $ O E chise fees revenues. ation expenditures, thus reducing the burden of such costs on ad valorem taxes. tK FRANCHISE FEES Franchise fees are paid by utility providers (electricity, solid waste) for their use of city streets and property in providing their services. The solid waste 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 part of the city's franchise fees revenues comes from electric franchise fees. Electric franchise fees have grown along with population over the last few years. The significant increase in FY 2006 reflects the construction and housing boom carried forward from the years before. For FY 2013/14, $1,074,000 is budgeted as electric fran City of Sebastian, Florida Local Option Gas Tax $800,000 $600,000 $400,000 $200,000 $ O E chise fees revenues. 11CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET The franchise fee revenues are recorded in the General Fund. The graph below illustrates a steady increase in electric franchise fees to FY - 2009 and then a decline, attributed to lower electric rates resulting from declining fuel prices. City of Sebastian, Florida Electric Franchise Fees $1,500,000 $1,250,000 $1000,000 $750,000 $500,000 $250,000 $0 -t 1b Z Alf Al oFAlf Al oFAlf 1 oFAlp Alp Alp Alp F �� INTERGOVERNMENTAL REVENUES Local Half -Cent Sales Tax Sales Tax, pursuant to Chapter 212 Florida Statutes, are collected by businesses and remitted to the State of Florida. In 1982, the Florida Legislature created the "Local Government Half -Cent Sales Tax Fund" program. The program is administered by the Florida Department of Revenue. Monies in this trust fund are distributed monthly to eligible counties and municipalities. The City receives the monthly distribution approximately two months after the retail sales take place. Each June, the Legislative Committee on Intergovernmental Relations (LCIR) provides a forecast of the estimated sales tax distribution. As part of the Half -Cent Sales Tax program, the Florida Legislature earmarks a percentage of the State sales tax collected in each county for distribution to cities in that county according to a population based formula (Florida Statute 218.61). As a result of legislation (HB 113 -A), effective July 1, 2004 the percentage of sales tax revenue allocated for distribution to cities was reduced from 9.653% to 8.814 %. Under the legislation, cities were to be "held harmless" by a corresponding increase in Municipal Revenue Sharing. The Local Half -Cent Sales Tax is recorded in the General Fund. The graph below illustrates how collections have declined since 2006. The anticipated revenue for FY 2014 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. City of Sebastian, Florida Local Half -Cent Sales Tax $2,000,000 $1,500,000 $1,000.000 �krp krpp krp � ��O�krp ��O�N 10 CITY OF SEBASTIAN, FLORIDA 2013/2014 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 low interest rate environment and new annexations several years ago caused a substantial increase in citywide building activity but the City experienced a slowdown the past few years. The graph below illustrates this significant decrease in the building permit fees from FY 2005. The decrease since FY 2006 reflects the slow down in the housing market. Building Department revenues are continuously monitored; any adjustments to reflect economic changes can be made during the budget year, if need be. City of Sebastian, Florida Building Permit Fees $1,200,000 $1,000,000 $800,000 - $600,000 $400,000 $200,000 - $0 -1 1 1 ITf 1 1 I 1 I F��OF��OF��OFA�OF��OFA�OFA�OFA�� 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 0- 01 -16, 0- 04 -15, and 0- 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 12/13 and estimated the revenue would increase to $1,001,000. For FY 2013/14, the revenue is estimated to be $977,788, primarily due to credits given to users that provide facilities that handle stormwater drainage on their propert y. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 1 y. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE The graph below illustrates past and anticipated collections of Stormwater Utility Fees. City of Sebastian, Florida Stormwater Utility Fees $1,200,00.0 $1,000,000 $800,000 $600,000 - $400, 000 - $200,000 - $o , 1P 1P 16�16�16�lp Alp Alp Alp Alp SUMMARY OF APPROPRIATIONS City services are provided through the City Council, three charter officers, operating departments /divisions (excluding the golf course, airport administration, and building department), and are all supported by the General Fund. The Exhibit S -1 on page 13 compares the revised General Fund depart mental expenditure budget for the FY 2012 /13 with the expenditure budget for FY 2013/14. ❑ Total increase of 3.30% for the General Fund reflects plans to eliminate 12 furlough days, adding one net position and no pay increases. Through collective bargaining this past year, there were some savings in police officer pension costs. In the Cemetery Division of Public Works, a Maintenance Worker I position was added and filled by an employee that was previously assigned to Planning and Zoning. In the Police Dispatch Division, apart-time position was changed to full -time. However, these changes were offset by eliminating a position in the Facilities Maintenance Division of Public Works. The net addition of one full -time General Fund employee was due to adding a Systems Analyst to the Management Information Services Division in order to address staffing issues in that critical area. In addition to personnel changes, one of the larger issues to deal with was the large increase in the cost for ditch and swale mowing services. The City had substantially reduced this cost via accepting a contractor's low bid last year but it was determined the vendor could not satisfactorily perform the necessary work. Notable changes in departmental appropriations are: ❑ Management Information Services increase of 38.00% was due to the addition of a Systems Analyst position. ❑ Police Dispatch increased by 9.90% primarily due to increasing a position from part-time to full -time. ❑ Stormwater Utility increased 11.68% due to the anticipated increase in the cost of ditch and swale mowing services. • Facilities Management decreased by 5.85% due to the elimination of one position through attrition. • Cemetery increased by 50.21% due to transferring the employee from Planning and Zoning. ❑ Planning and Zoning decreased 19.66 due to transferring the employee to the Cemetery. ❑ Non - Departmental decreased 15.47% due to a reduction in the amount budgeted for the Health Reimbursement Account and because substantial tran sfers to other funds had been budgeted last. year. 12 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Exhibit S -1 Appropriation Comparison by Department/Division General Fund 13 FY 13/14 % Org FY 09/10 FY 10 /11 FY 11/12 FY 12/13 Adopted Increase Increase Code Description Actual Actual Actual Budget Budget Decease Decrease 010001 City Council $ 48,016 $ 47,060 $ 49,225 $ 51;717 $ 53,724 $ 2,007 3.88% 010005 City Manager 249,377 232,468 223,899 233,387 238,389 5,002 2.14% 010009 City Clerk 292,969 272,887 301,394 283,667 286,600 2,933 1.03% 010010 City Attorney 104,585 98,714 94,719 102,360 102,270 (90) -0.09% 010020 Administrative Services 489,026 481,049 478,043 478,561 503,521 24,960 5.22% 010021 Management Information Service 265,376 274,798 161,526 163,290 225,341 62,051 38.00% 010041 Police Administration 781,955 771,089 770,531 604,915 634,481 29,566 4.89% 010043 Police Operations 2,534,599 2,651,986 2,406,696 2,253,825 2,361,717 107,892 4.79% 010047 Police Detective Division 1,042,894 1,004,904 700,007 678,740 700,568 21,828 3.22% 010049 Police Dispatch Unit 475,756 485,879 473,149 497,327 546,579 49,252 9.90% 010045 Code Enforcement Division 132,959 159,324 165,366 164,399 168,792 4,393 2.67% 010052 Roads and Maintenance 914,388 789,371 737,117 770,420 794,114 23,694 3.08% 010053 Stormwater Utility 1,055,577 1,025,307 923,303 903,979 1,009,528 105,549 11.68% 010054 Fleet Management 210,676 142,816 194,773 206,766 215,996 9,230 4.46% 010056 Facilities Maintenance 235,324 224,170 248,674 292,623 275,508 (17,115) -5.85% 010057 Parks and Recreation 983,198 915,276 888,633 914,728 914,080 (648) -0.07% 010059 Cemetery 142,586 104,314 119,707 117,254 176,132 58,878 50.21% 010080 Planning and Zoning 410,049 349,387 237,574 242,980 195,222 (47,758) - 19.66% 010099 Non - Departmental 622,565 559,049 610,958 777,885 657,582 (120,303) - 15.47% Total General Fund Expenditures $10,991,875 $10,589,848 $ 9,785,294 $ 9,738,823 $10,060,144 $ 321,321 3.30% 13 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Exhibit S -2 compares the revised General Fund expenditure by category budget for FY 2013 /14 with the expenditures budget for FY 2012/13. • Salaries and benefits category reflects an increase of 3.13% primarily because of the elimination of furlough days and net addition of one position. • Operating expenditures increased 9.33% mainly due to the additional appropriation for the cost of ditch and swale maintenance. • Capital outlay reflects a reduction in equipment replacements. • Transfers to Other Funds are not being budgeted in FY 2013//14. Exhibit S -2 Appropriation Comparison by Category General Fund FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 13/14 Increase Increase By Major Category Actual Actual Actual Budget Budget Decease (Decrease) Salaries and Benefits $ 8,534,921 $ 8,244,295 $ 7,530,386 $ 7,401,519 $ 7,633,251 $ 231,732 3.13% Operating Expenditures 2,353,221 2,288,006 2,219,922 2,147,169 2,347,393 200,224 9.33% Capital Outlays 103,733 57,547 34,986 126,574 79,500 (47,074) - 37.19% Transfers to Other Funds - - - 63,561 - (63,561) n/a Total $ 10,991,875 $ 10,589,848 $ 9,785,294 $ 9,738,823 $ 10,060,144 $ 321,321 3.30% 14 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Exhibit S -3 compares the total expenditure budget for FY 2013/14 with the amended expenditure budget by fund for FY 2012/13. It shows expenditures only and does not include increases to reserves. Exhibit S -3 Total Budget Comparison by Fund (1) General Fund reflects an added position, elimination of furlough days and the ditch and swale mowing cost increase. This was somewhat off -set by reductions in other accounts. (2) Local Option Gas Tax decreased because of declining revenues from fuel taxes and because less was appropriated from prior year fund balance. (3) Discretionary Sales Tax decreased due to less being appropriated from prior year fund balance for capital projects. (4) Riverfront CRA decreased as well due to less being appropriated from prior year fund balance. (5) Recreation Impact Fee also decreased from less being allocated to projects from fund balances. (6) Stormwater Utility Fee increased for slightly more spending, which will be funded by using prior year fund balance amounts. (7) Capital Project Funds declined due to lesser amounts allocated for planned projects, including those from grant funding for the Airport. (8) Golf Course Fund increased primarily due to including the replacement of the golf cart fleet. (9) Building Department increased due to the addition of a Permitting Technician. 15 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 13/14 Actual Actual Actual Budgeted Budgeted % Expenditures/ Expenditures/ Expenditures/ Expenditures/ Expenditures/ Increase Increase Fund name Expenses Expenses Expenses Expenses Expenses Decease Decrease General Fund (1) $ 10,991,875 $ 10,589,848 $ 9,785,294 $ .9,738,823 $ 10,060,144 $ 321,321 3.30% Special Revenue Funds Local Option Gas Tax (2) 1,770,516 1,910,999 2,729,405 740,576 565,741 (174,835) - 23.61% Discretionary Sales Tax (3) 2,492,641 2,119,705 2,099,275 2,745,621 2,595,493 (150,128) -5.47% Riverfront CRA (4) 3,295,486 580,192 245,426 460,040 347,495 (112,545) - 24.46% Parking In- Lieu -Of - - - - - n/a n/a Recreation Impact Fee (5) 19,299 307,596 217,854 355,000 90,000 (265,000) - 74.65% Stormwater Utility Fee (6) 1,057,305 955,100 1,099,098 1,054,508 1,059,820 5,312 0.50% Law Enforcement Forfeiture Fund 6,015 7,481 12,239 - - n/a n/a Debt Service Funds Discretionary Sales Surtax a Revenue Bonds 1,024,463 1,019,612 1,022,367 1,018,123 1,016,944 (1,179) -0.12% Stormwater Utility Revenue Bonds 438,360 440,077 440,290 439,048 442,490 3,442 0.78% Capital Project Funds (7) 2,987,308 3,231,500 1,738,876 6,756,888 2,892,000 (3,864,888) - 57.20% Enterprise Funds Golf Course Fund (8) 1,264,710 1,216,666 1,283,457 1,434,754 1,676,110 241,356 16.82% Airport Fund 409,494 404,983 424,385 445,628 443,236 (2,392) -0.54% Building Department (9) 484,694 463,719 399,271 411,000 529,977 118,977 28.95% Total All Funds $ 26,242,166 $ 23,247,478 $ 21,497,237 $ 25,600,009 $ 21,719,450 $ (3,880,559) - 15.16% (1) General Fund reflects an added position, elimination of furlough days and the ditch and swale mowing cost increase. This was somewhat off -set by reductions in other accounts. (2) Local Option Gas Tax decreased because of declining revenues from fuel taxes and because less was appropriated from prior year fund balance. (3) Discretionary Sales Tax decreased due to less being appropriated from prior year fund balance for capital projects. (4) Riverfront CRA decreased as well due to less being appropriated from prior year fund balance. (5) Recreation Impact Fee also decreased from less being allocated to projects from fund balances. (6) Stormwater Utility Fee increased for slightly more spending, which will be funded by using prior year fund balance amounts. (7) Capital Project Funds declined due to lesser amounts allocated for planned projects, including those from grant funding for the Airport. (8) Golf Course Fund increased primarily due to including the replacement of the golf cart fleet. (9) Building Department increased due to the addition of a Permitting Technician. 15 CITY OF SEBASTIAN, FLORIDA 2013/2014 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 FUND BALANCE COMPARISON AND PROJECTED CHANGES Local Option Gas Tax 2 58,562 190,274 Change in Fund Balance 555,130 (565,741) Balance Balance Balance 1,623,442 Projected Percentage 9/30/2011 9/30/2012 9/30/2013 Projected Projected Balance Change from Fund Name Actual Actual Estimated Sources Uses 9/30/2014 Prior Year Geueral Fund 1 4,733,552 1 4,596,015 1 4,684,641 1 10,060,144 (10,060,144)1 4,684,641 1 0.0% Special Revenue Funds 34.4% Recreation Impact Fee b 848,187 1 693,221 181,947 Local Option Gas Tax 2 58,562 190,274 20,311 555,130 (565,741) 9,700 - 52.2% Discretionary Sales Tax 3 1,623,442 2,015,572 1,380,567 2,623,983 (2,595,493) 1,409,057 2.1% Riverfront CRA 4 455,809 478,895 328,771 267,402 (347,495) 248,678 - 24.4% Parkin In- Lieu -Of Fund (5) 12,632 26,465 40,321 13,861 - 54,182 34.4% Recreation Impact Fee b 848,187 1 693,221 181,947 36,569 (90,000)l 128,516 1 - 29.4% Stormwater Utility Fee Fund 7 453,649 1 167,554 85,646 1 983,721 (1,059,820) 9,547 - 88.9% Law Enforcement Forfeiture Fund 66,585 68,905 69,090 10,185 - 1 79,275 1 14.7% Debt Service Funds [Discretionary Sales Tax Bonds 1,556,577 1,555,410 1,538,730 1,017,459 (1,016,944) 1,539,245 0.0% Stormwater Utility Revenue Bonds 183,020 1 182,579 1 183,937 1 441,891 1 (442,490)1 183,338 1 0.3% Capital Project Funds (8) General Capital Project (216,241) - - 503,000 (503,000) - n/a Capital Improvements 2,567 2,643 - 90,000 (90,000) - n/a Transportation Improvements 52,506 17,354 - 616,000 (616,000) - n/a Stormwater Improvements 13,332 - - 673,000 (673,000) - n/a Golf Course Im rovments - 26,537 85,181 52,123 (15,000) 122,304 43.6% Airport Improvements - I - 995,000 1 (995,000) - I n/a Enterprise Funds Golf Course Revenue Fund 9 (216,241) (187,236) (239,806) 1,676,110 (1,676,110) (239,806) 0.0% Airport Fund 10 (66,889) (51,562) (59,813) 1 443,236 (443,236) (59,813) 0.0% Building De artment 11 460,449 487,393 716,299 558,000 (529,977) 744,322 3.9% Total All Funds 10,237,739 1 10,270,019 1 9,015,822 1 21,616,814 1 (21,719,450) 8,913,186 (1) General Fund projected fund balance is unchanged fro FY 2014. Ad valorem taxes are projected based on keeping the same 3.7166 millage, which is same as last year. (2) The Local Option Gas Tax Fund allocates funds to road striping, sidewalk repairs and street paving. (3) Discretionary Sales Tax projected fund balance increases slightly in FY 2014, as it accumulates funds for large capital projects in future years. (4) Riverfront CRA balances are expected to decrease somewhat, with this year's expenses exceeding revenues. (5) The Parking In- Lieu -Of Fee was initiated in FY 2011 and no disbursements are projected at this time. (6) Recreation Impact Fee expenditures on projects are greater than anticipated revenues. (7) Stormwater Utility Fee Fund expenditures are greater than projected revenues. A reduction in the amount transferred to General Fund for stormwater maintenance is being scheduled for future years to address this issue. (8) Capital Project Funds equal amounts for FY 2013/2014 in the Capital Improvements Program, except for $333,450 programmed to replace the golf cart fleet budgeted to be paid directly from the Golf Course Revenue Fund. (9) Golf Course Fund shows no change in the negative fund balance for FY 2014 but a small reduction from the required amount was made in the transfer to the Golf Capital account. (10) Airport Fund's projected balance is not expected to change in FY 2014. (11) Building Department Fund Balance is increasing, as a result of improved economic conditions. 16 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERSONNEL SUMMARY BY DEPARTMENT/DMSION As with any service organization, personnel costs are a significant part of the total operating budget of the city. For FY 2013/14, total personnel costs are approximately 67.35 % of the city's budgeted operating expenses. Exhibit S -5 provides a comparison of staffing levels in recent years. Exhibit S -5 RECOMMENDED FULL -TIME AND PART -TIME POSITIONS 17 Amended Amended Amended Budget Budget Increase/ FY 2009/10 FY 2010/1011 FY 2011/2012 FY 2012/2013 FY 2013/2014 (Decrease) Department/Division F/I' P/I' F/I' P/I' F/I' P/I' F/I' P/I' F/I' P/I' F/I' P/I' City Council 0 5 0 5 0 5 0 5 0 5 0 0 City Manager 2.5 0 2 0 2 0 2 0 2 0 0 0 City Clerk 3 0 3 0 3 0 3 0 3 0 0 0 City Attorney 0 0 0 0 0 0 0 0 0 0 0 0 Administrative Services 5 0 5 0 5 0 5 0 5 0 0 0 Finance 0 0 0 0 0 0 0 0 0 0 0 0 Mgmt Information Svcs 3 0 3 2 2 2 2 2 3 2 1 0 Human Resources 0 0 0 0 0 0 0 0 0 0 0 0 Planning and Zoning 5 0 4 0 3 0 3 0 2 0 (1) 0 Police Administration 7 0 7 0 7 0 7 0 7 0 0 0 Police Operations 27 I 27 I 27 1 27 1 27 I 0 0 Police Detectives 10 8 10 8 7 8 7 10 7 10 0 0 Police Dispatch 9 1 9 1 9 1 9 1 10 0 1 (1) Code Enforcement 2.5 0 3 0 3 0 3 0 3 0 0 0 Engineering 0 0 0 0 0 0 0 0 0 0 0 0 Roads & Maintenance 12 0 12 0 10 0 10 0 10 0 0 0 Stormwater Utility 12 0 12 0 9 0 9 0 9 0 0 0 Fleet Management 3 1 2 1 3 1 3 1 3 1 0 0 Parks & Recreation 14 18 12 18 11 18 11 18 11 18 0 0 Cemetery 2 0 1 0 1 0 1 0 2 0 1 0 Facilities Maintenance 2 0 2 0 3 0 3 4 2 4 (1) 0 Golf Course Administration 3 2 3 2 2 3 2 3 2 3 0 0 Golf Course Carts 0 13 0 13 0 13 0 13 0 13 0 0 Airport 3 0 3 0 3 0 2 0 2 0 0 0 Building Department 5 0 5 0 4 0 4 0 5 0 1 0 SUB - TOTALS 130 49 125 51 114 52 113 58 115 57 2 1 TOTAL POSITIONS 179 176 166 171 172 1 FULL -TIME EQUIVALENTS 154.50 150.50 140.00 142.00 143.50 1.50 17 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Primarily due to the results of property tax values seeming to have stabilized and increasing activity in the Building Department, the FY 2013/14 budget reflects the addition of an employee to address needs in Management Information Services, an upgrade to full -time for a part-time position in Police Dispatch and an additional clerical position in the Building Department. The total authorization of 143.5 full -time equivalent (FTE) positions will serve an estimated population of 22,188. This results in a staffing ratio of 6.4675 FTE's per 1,000 population. From the chart and graph below, the trend for the past few years is illustrated. It is projected that this generally downward trend will continue in future years due to expectations that any economic growth will be modest and the City will have to limit spending to absolutely essential services. Number of FTE Year FTE Population Per Thousand FY 2004 163.00 18,425 8.8467 FY 2005 175.50 19,365 9.0627 FY 2006 180.50 20,048 9.0034 FY 2007 183.00 21,666 8.4464 FY 2008 170.00 22,426 7.5805 FY 2009 162.50 22,924 7.0886 FY 2010 154.50 22,722 6.7996 FY 2011 150.50 22,922 6.5657 FY 2012 140.00 21,929 6.3842 FY 2013 142.00 21,995 6.4560 FY 2014 143.50 22,188 6.4675 18 Authorized Staffing Full -time Equivalent Per 1000 population 10 -Year Fiscal History 10.0 8.0 - 6.0 - 4.0 - 2.0 - 0.0 , Y - - 18 9s■i�5i� 18 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 9/30/12 General Obligation debt 5% of the assessed valuation of 0% taxable property Maturity to 15 years General Fund Debt Expense 8% of the General Fund 0% expenditure budget Variable Rate Debt 15% of the total debt outstanding 0% "Pay As You Go" Financing Amount is less than $150,000 None Maturity to 10 years Debt Outstanding The following table lists the city's debt obligations and commitments as of September 30, 2013. All of the long -term debt issues outstanding contain covenants pledging special revenues. There is no outstanding debt related to the General Fund. The city has no variable rate debt. All the bond issues were initially issued with an insured rating of AAA. Effects on Current Operations The revenues pledged on the Infrastructure Sales Surtax Revenue Bonds are legally restricted to capital purchases and may not be used for operating expenditures. However, stormwater utility fees and local option gas tax revenues may be used for capital or operations, provided they pertain to the stormwater or transportation systems, respectively. Thus, with the priority given to debt service payments, the amount of debt service may limit the net revenues available for capital purchases and/or operating expenditures of those systems. 19 Initial Principal Initial Principal Remaining Interest Final Bond Rating/ Security Debt Description Amount 9/30/2013 Rate Maturity Insurer Pledge infrastructure a es Surtax Revenue Bonds, Infrastructure Sales Series 2003 $9,500,000 $3,725,000 2% to 4.125% 2018 AAA /MBIA Surtax revenues ormwa er OUNT Revenue Bonds, Series 2003 $5,630,000 $3,215,000 2% to 4.2% 2022 AAA/MBIA Stormwater utility fees intrastructure a es Surtax Revenue Bonds, Infrastructure Sales Series 2003 A $2,125,000 $875,000 2% to 4% 2018 AAA /Ambac Surtax revenues Paving Improvements Promissory Notes 2012 $2,296,0001 $2,099,0001 1.94% 2023 N/A Local Option Gas Tax Effects on Current Operations The revenues pledged on the Infrastructure Sales Surtax Revenue Bonds are legally restricted to capital purchases and may not be used for operating expenditures. However, stormwater utility fees and local option gas tax revenues may be used for capital or operations, provided they pertain to the stormwater or transportation systems, respectively. Thus, with the priority given to debt service payments, the amount of debt service may limit the net revenues available for capital purchases and/or operating expenditures of those systems. 19 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank Q11 MISSION STATEMENT City of Sebastian elected officials, volunteer board and advisory committee members, and all employees are committed to making Sebastian the most desirable city in the State of Florida to live, for businesses to flourish and visitors to enjoy. Sebastian will become known as a city that superbly manages and develops its human, natural and financial resources such that it is consistently able to provide and improve upon its reputation as a highly attractive and safe community with enviable business and recreational opportunities. We will achieve this mission by implementing the following strategies that build on excellent work already begun: ❑ Ensure that all employees, volunteers and advisory board members fully understand and will work toward the achievement of the mission. ❑ Determine, through citizen committees, workshops and surveys, the most important stated and unstated needs and expectations of the majority of our residents. Concurrently, seek to assess both internal and external attitudes toward all major City sponsored programs designed to meet those needs and expectations. ❑ Continually assess the City's recreational and cultural activities and work to provide an optimal mix that satisfies our residents. ❑ Develop a Growth Management plan that recognizes the City's current and future growth needs. ❑ Continue to improve the budgeting process so that all human, natural and financial resources are allocated and all capital improvements are developed and implemented consistent with this mission. ❑ Design and implement an employee recruitment, training and development plan that finds, trains, develops and retains people with the skills and talents needed to achieve the City's mission. ❑ Develop and promulgate an Economic Development Policy that will entice commercial enterprises to Sebastian, thereby strengthening and expanding the City's financial resources. ❑ Continue to improve methods of communicating information to residents. Each Department of the City of Sebastian will develop and accept responsibility for specific action steps designed to achieve its portion of the mission. The City will review its mission statement annually and measure its progress periodically based on completion of specific goals set forth in the annual budgeting process. The final measure of success will be realization of the City of Sebastian's mission. 21 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 25, 2013. 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. Overall Goals The overall financial goals underlying these policies are: 1. Fiscal Conservatism: To ensure the city is in a solid financial condition at all times. This can be defined as: A. Cash Solvency — the ability to pay bills B. Budgetary Solvency — the ability to balance the budget C. Long Term Solvency — the ability to pay future costs D. Service Level Solvency — the ability to provide needed and desired services 2. Flexibility: To ensure that the city is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. 3. Comply with All Statutory Requirements: As set forth by the State of Florida and the City ordinances. 4. Adherence to the highest Accounting and Management Practices: As set by the Government Finance Officers' Association standards for financial reporting and budgeting, the Government Accounting Standards Board and other professional standards. Operating Budget Policies The City Administrative Services Department, with support and direction from the City Manager, coordinates the budget process. The formal budgeting process begins in March and ends in September and provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by City departments, outside agencies, current rate structures, historical data and statistical trends. Budget Process The development of the budget is guided by the following budget policies: 1. The budget must be balanced for all funds. Total anticipated revenues must equal total estimated expenditures for each fund (Section 166.241 of Florida Statutes requires that all budgets be balanced). 2. All operating funds are subject to the annual budget process and reflected in the budget document. 3. The enterprise operations of the City are to be self - supporting; i.e., current revenues will cover current expenditures, including debt service. 4. An administrative service fee will be paid to the General Fund by each enterprise fund. This assessment will be calculated based upon a percentage (ratio of both the number of full -time equivalent employees of the enterprise fund/total number of full -time equivalent employees of the City and ratio of the operating budget of the enterprise funds /total operating budget of the City) of total budgeted General Fund administration expenditures (includes City Council, City Manager, City Attorney, City Clerk, Administrative Services, Planning and Zoning and Facilities Maintenance). 5. A 2.5 percent administrative service fee will be assessed by the General Fund against the Community Redevelopment Agency (CRA) Fund of the city. This assessment will be based on the total tax increment revenue estimate of the CRA Fund and will be used to reimburse the General Fund for the administrative support services provided to the CRA fund. 22 City of Sebastian, Florida Financial Policies 6. Pursuant to Ordinance 05 -16, stormwater utility fees can be utilized to fund the General Fund stormwater operation. The amount being utilized should be approved by the City Council through the budget process. 7. 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.) 8. The City will budget 95 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.) 9. Retirement programs will be funded at 100% of the obligations calculated annually. The defined benefit pension plan will be funded in accordance with the required annual contribution calculated by an independent actuary. 10. The City will coordinate development of the capital improvement budget with the development of the annual operating budget. Each capital improvement budget is reviewed for its impact on the operating budget in terms of revenue generation, additional personnel required and additional operating expenses. It is also evaluated as to proposed projects being consistent with the City's Comprehensive Plan. 11. A budget calendar will be designed each year to provide a framework within which the interactions necessary to formulate a sound budget could occur. At the same time, it will ensure that the City will comply with all applicable State legal mandates. 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 they are obligated to the City. Purchase orders for goods and services received prior to the end of the current fiscal year will be eligible for payment immediately following the close of the fiscal year. Encumbrances for all other purchases, excluding the capital projects funds purchases, will automatically lapse. The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on the basis of Generally Accepted Accounting Principles (GAAP). Since FY 2001, the CAFR has been prepared in compliance with Governmental Accounting Standards Board (GASB) Statement 34 requirements. The CAFR shows fund expenditures and revenues on both a GAAP basis and budget basis for comparison purposes. In most cases, this conforms to the way the City prepares its budget with the following exceptions: 1. Principal payments on long -term debt within the enterprise funds are applied to the outstanding liability on a GAAP basis as opposed to being expended when paid on a budget basis. 2. Capital outlay within the proprietary funds are recorded as assets on a GAAP basis and expended on a budget basis. 3. Depreciation expense is not budgeted. 4. Inventory is expensed at the time it is used. 5. Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees on a GAAP basis as opposed to being expended when paid on a budget basis. 23 City of Sebastian, Florida Financial Policies Guidelines The Comprehensive Annual Financial Report (CAFR) presents the status of the City's finances on a basis consistent with Generally Accepted Accounting Principles (GAAP) (i.e., a statement of net assets and statement of activities are presented on an accrual basis of accounting, including governmental funds, major governmental and proprietary funds are identified, governmental funds use the modified accrual basis of accounting, while the proprietary and trust funds use the accrual basis of accounting.) In order to provide a meaningful comparison of actual results to the final budget, the CAFR presents the City's operations on a GAAP basis and also shows fund revenue and expenditures on a budget basis for the General, Special Revenue, and Debt Service funds. Current revenues shall be sufficient to support current expenditures. The Administrative Services Department will monitor each fund and make timely budgetary recommendations and adjustments to be sure no expenditures are in excess of appropriations at fiscal year end, which is not permitted under Florida State Statutes. The budget process and format shall be performance -based and focus on goals, objectives, programs, and performance indicators. The budget will provide adequate funding for maintenance and replacement of capital plant and equipment. Budget Amendment 1. Total fund appropriations changes and uses of contingency appropriations are 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 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 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 City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Planning The City will annually prepare and distribute to departments and the City Council a Five -Year Forecast. The forecast will include estimated operating costs and revenues for future capital improvements, such as new parks and public works facilities, included in the capital improvement plan. Fund Balance Policies On an annual basis, after the year -end audit has been completed, but no later than April 1, the City Finance Director shall produce a schedule of all fund surpluses and deficits, with projections of reserve requirements and a 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 document will be used not only 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 Finance Director shall provide recommended changes to the City Manager for any changes to the Fund Balance Policies and Use of Surplus Policies based on needs identified in this analysis. General Fund committed fund balances will be maintained at greater than or equal to thirty percent (30 %) of the annual General Fund total expenditures budget, less debt service, interfund transfers and capital expenditure. This approximates three months of working capital and will be used for unforeseen or emergency events, such as natural disasters or major changes in weather patterns, as well as a cushion for revenue shortfalls or expenditure overages. In addition, the City shall transfer fifty percent (50 %) of any current year General Fund operating surplus (revenues in excess of expenditures) into a capital equipment replacement reserve for the purpose of creating a perpetual funding method for replacing capital equipment. 24 City of Sebastian, Florida Financial Policies Use of Surplus Policies Use of Surpluses It is the intent of the City to use all surpluses generated to accomplish three goals: meeting reserve policies, avoidance of future debt, and reduction of outstanding debt. The City will avoid using fund balances or year -end surpluses to fund ongoing operating expenses. Any surpluses realized in the General Fund shall be used first to meet reserve policies as set forth in the Fund Balance Policies. Excess surplus will then be used for the following purposes, listed in order of priority: Capital Replacement Programs. After General Fund reserves have been met, excess reserves may be budgeted to implement capital replacement programs (e.g., vehicle and equipment replacement and facility maintenance). ➢ Cash Payments for Capital Improvement Program Projects. Using cash to purchase capital items that are budgeted to be purchased with the proceeds from any debt will reduce the future debt burden of the City. This strategy may be combined with retirement to reduce future debt service after performing a financial analysis to determine the greatest net present value savings. ➢ Cemetery Permanent Trust Fund. After all other needs have been satisfied, excess surpluses may be transferred to the Cemetery Permanent Trust Fund that has been established to care for the Cemetery. The amounts transferred shall be deemed corpus to the Cemetery Trust fund for future earnings growth to fund Cemetery care and maintenance. ➢ 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. Special Revenue Fund Surpluses Local Option Gas Tax Revenue Fund — To the extent possible, a reserve will be maintained in an amount greater than or equal to fifteen percent (15 %) of the annual Local Option Gas Tax Fund expenditures budget for the purpose of alleviating the impact of a decline in amounts of collected revenue. Discretionary Sales Surtax Revenue Fund — To the extent possible, a reserve will be maintained in an amount greater than or equal to ten percent (10 %) of the total annual Discretionary Sales Tax Fund Expenditures budget for the purpose of alleviating the impact of decline in amounts of collected revenue and to provide sufficient funds for unanticipated replacements of eligible capital improvements or equipment. Discretionary Sales Tax revenues will be used in accordance with the following: 1. fund annual debt service payments for which this revenue source is pledged, then; 2. fund emergency vehicles, then; 3. fund stormwater improvements, then; 4. fund other pay -as-you go eligible capital improvements. Stormwater Utility Revenue Fund — To the extent possible, a reserve will be maintained in an amount greater than or equal to fifteen percent (15 %) of the total annual Stormwater Utility Revenue Fund Expenditures budget for the purpose of providing sufficient funds for unanticipated major capital improvements and for the purpose of alleviating the impact of a decline in amounts of collected revenue. 25 City of Sebastian, Florida Financial Policies Performance Measurement Policies 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 to monitor and project program performance. These must be linked to the departmental goals and objectives they support. Supervisors shall insure that fair, objective and aggressive performance measures for each employee that directly supports program objectives and departmental measures are part of their annual review. Reporting Performance Quarterly summaries of progress on goals and objectives and departmental performance measures will be provided to the City Manager for publishing in the City Council's Quarterly Budget to Actual Report. 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., Budget Review Committee) are teams made up of Residents and City staff to address specific concerns and provide direction and feedback. Several such advisory boards currently exist; ❖ Master Planning — Specific functions and processes are included in written plans, such as the Comprehensive Plan, Stormwater 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; ❖ Ten -Year Fleet Replacement Program — Equipment maintenance and replacement schedule covering the useful life of all vehicle classes; ❖ Ten -Year Equipment and Maintenance Program - maintenance and replacement schedule covering the useful life of all equipment, other than vehicles; ❖ Financial Trend Monitoring System — Systematic analysis of major financial indicators; PU City of Sebastian, Florida Financial Policies Capital Improvement Program Policies Definition Capital improvements include streets, buildings, building improvements, park expansions /improvements, new parks, 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. For accounting purposes, lesser cost items funded by Special Revenue Funds may also be included. Alignment The City shall coordinate the development of the Capital Improvement Program plan with the development of the Strategic Plan and 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. Project Selection All 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). Capital Improvement Plan The City shall adopt an annual Capital Budget based on the Capital Improvement Plan. 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 shall make all capital improvements in accordance with an adopted Capital Improvement Plan. 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 Equipment Outlay Definition Capital equipment outlay is defined as capital assets purchased and/or constructed with a cost equal to or greater than $750 (with the exception of computer software cost which is equal to or greater than $5,000) with a useful life of one or more years The City will determine and use the most prudent financial methods for acquisition of new or replacement capital equipment, 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 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. 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. Physical Inventory An annual physical inventory will be conducted to ensure that all capital assets listed in the City's financial system are accounted for, and that sufficient internal control over capital items is exercised. Further detail on capital purchases and dispositions is detailed in a separately published policy. 27 City of Sebastian, Florida Financial Policies Debt Management Policies Market Review The City Finance 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 three percent (3 %) over the life of the respective issue, at a minimum, must be attainable. Capital Improvements, equipment and facility projects shall be classified into "pay -as- you -go" and "debt financing" classifications. Pay -as- you -go capital items will be $150,000 or less with lives of ten years or less. Debt financing will only be used for major, non - recurring items with a minimum of ten (10) years useful life. Debt Financing for Capital Assets 1. Short -term Borrowing Short-term borrowing or lease /purchase contracts should be considered for financing major operating capital equipment when the Finance 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 Debt When the City finances capital projects by issuing bonds, it shall amortize the debt over a term not to exceed the average useful life of the project(s) financed. The City shall confine long -term borrowing by bond financing to capital improvements and projects with useful lives in excess of twenty (20) years. Consideration of bank notes will be given for financing over shorter periods. 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. 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. Bond Ratings The City Finance Director, along with the Financial Consultant, shall periodically review possible actions to maintain or improve its bond ratings by various rating agencies. The City shall maintain good communications with bond rating agencies and its bond insurers about its financial condition. The City Finance 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. 28 City of Sebastian, Florida Financial Policies Revenue Policies 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. User Fees The City shall recalculate on a bi- annual basis the full cost of selected activities currently supported by user fees and charges to identify the impact of inflation and other cost increases. The City shall set fees and user charges for the Golf Course at a level that fully supports the total direct and indirect costs of operation, including debt service and depreciation. Reporting and Analysis To ensure compliance with the adopted financial policies, the City 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 prepared and 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. ➢ Reserve Analysis — The City Finance Director will annually review the reserve levels and produce a report that indicates up -to -date reserve levels as compared to policy goals. Investment Policies Investment Management The City Administrative Services Department shall perform a cash flow analysis of all funds on a regular basis. Disbursement, collection, and deposit of all funds will be scheduled to insure optimum cash availability. When permitted by law, the City shall pool cash from each respective fund for investment purposes. The City Finance Director shall manage all City investments with the assistance from a third -party administrator to achieve safety, liquidity and optimal return on the City's investments. Further details on allowed investments is contained in a separately published policy. Investment Analysis The City Finance Director shall review its investment policies established for investing surplus funds to account for changes in legislation and market conditions on an annual basis. The City Finance Director shall prepare quarterly investment portfolio reports containing information on the securities being held and the overall performance of the fund. CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI FINANCIAL ACCOUNTING STRUCTURE All operations of the City of Sebastian are accounted for by the use of fund accounting. This system ensures the accountability of the City to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the City formed to carry out a specific function are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Funds with similar objectives, activities, and legal restrictions are grouped together for reporting purposes. Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. All of the governmental funds are budgeted funds, which include the following: ❑ The General Fund includes all sources of revenue the city receives that are not designated for a specific purpose. General Fund money may be allocated by the City Council for any legal public purposes. ❑ Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). ❑ Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long -term debt. ❑ Capital Projects Funds account for the accumulation and use of resources for the construction/acquisition of buildings, land, infrastructure, and other capital facilities. Enterprise Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. Enterprise Funds are expected to be self - supporting through revenue generated from the services provided. They are reported using the economic resources measurement focus and the accrual basis of accounting. All of the enterprise funds are budgeted funds. Permanent Funds: Permanent funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government's programs. All of the permanent funds are not budgeted funds. Fiduciary Funds: The fiduciary funds are used to account for the collection and disbursement of monies by the city on behalf of other governments and individuals, such as pension, cash bonds and refundable cash deposits. All of the fiduciary funds are not budgeted funds. 30 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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. Discretionary Sales Surtax Revenue Bonds Debt Service Fund (230) — This fund is used to account for the accumulation of discretionary sales tax monies pledged to pay the principal, interest, and fiscal charges on the Discretionary Sales Surtax Revenue Bonds. Stormwater Utility Revenue Bonds Debt Service Fund (263) - This fund is used to account for the accumulation of stormwater utility revenue pledged to pay the principal, interest, and fiscal charges on the Stormwater Utility Revenue Bonds. 31 =CITY F SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Capital Proiect 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 and 415) — This fund is used to account for the activities of the municipal golf course. 5% of the additional revenues from the FY2012 -13 rate increase are transferred to Fund 415 to insure funds are set aside for equipment replacements and capital improvements. Airport Fund (450 and 455) — These two funds are used to account for the activities of the municipality's general aviation airport. Airport Operations and Economic Development are accounted for in Fund 450 and capital projects are accounted for in Fund 455. Capital projects are normally funded with airport revenues 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 on the non - expendable principal portion of the trust may not be spent but the interest on it can be used to make capital improvement and maintain the community cemetery. The principal and interest on the expendable portion may both 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. 32 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 Enterprise Fund City Council General Government X City Manager General Government X City Clerk General Government X City Attorney General Government X Administrative Services General Government X Management Information System General Government X Planning and Zoning 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 Road and Maintenance Transportation X Stormwater Utility Physical Environment X Fleet Management Transportation X Parks and Recreation Cultural/Recreation X Cemetery Physical Environment X Facilities Maintenance General Government X Non - Departmental General Government X Golf Course Administration Cultural/Recreation X Golf Course Greens Division Cultural/Recreation X Golf Course Cart Division Cultural /Recreation X Airport Administration Transportation X Economic Development (Airport) Economic Development X Building Public Safety X 091 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITY PUBLIC WORKS ADMINISTRATIVE SERVICES MAINTENANCE ACCOUNT MAINTENANCE RECREATION I CITIZENS OF SEBASTIAN RESOURCES SYSTEMS acv a:rJi "'" MANAGEMENT CITY COUNCIL CITY MANAGER GOLF COURSE 34 BOARDS & COMMISSIONS CITY ATTORNEY COMMUNITY I I POLICE DEVELOPMENT ADMINISTRATION DEVELOPMENTI (ENFORCEMENT CITY OF SEBASTIAN FISCAL YEAR 2013 -2014 BUDGET CALENDAR DATE DAY EVENT 01/23/13 Wednesday City Council @6:30pm — Budget Calendar Approval 02/04/13 Monday Budget Review Advisory Board —Review 0 Quarter Budget Report 02/27/13 Wednesday City Council @6:30pm — Goal Setting Discussion 03/18/13 Monday Departments Receive Instructions for Capital Improvement Program 03/18/13 Monday Budget Review Advisory Board @6:OOpm — Review 1St Quarter Budget Report 03/27/13 Wednesday City Council @6:30pm —Approve 1St Quarter Budget Report 04/17/13 Wednesday Departments Submit Capital Improvement Program Request to Finance Director 04/12/13 Thursday Departments Receive Instructions on Operating Budget Preparation 05/16/13 Thursday Departments Submit Operating Budget Request to Finance Director 06/03/13 Monday Estimate of Property Values Received from Property Appraiser 06/10/13 Monday Start City Manager Review of Capital Improvement Program and Operating Budget 06/17/13 Monday DR420 Certified Property Values Received from Property Appraiser 06/17/13 Monday Finish City Manager Review of Capital Improvement Program and Operating Budget 06/17/13 Monday Budget Review Advisory Board — Review 2nd Quarter Budget Report 06/24/13 Monday Parks and Recreation Board @6:OOpm - City Manager Review of Capital Improvement Program 06/26/13 Wednesday City Council @6:30pm — Approve 2nd Quarter Budget Report/Receive Preliminary Budget Review Advisory Board Report 07/01/13 Monday Budget Review Advisory Board @6:OOpm — City Manager's Presentation of Budget Recommendations 07/10/13 Wednesday City Council @6:30pm - Approve Proposed Millage 07/19/13 Wednesday City Council Receives Capital Improvement Program and Operating Budget 07/19/13 Wednesday Planning and Zoning Board Receives Capital Improvement Program 07/24/13 Wednesday Deadline to send DR -420 Proposed Millage Form to Property Appraiser 08/01/13 Thursday Planning and Zoning Board @7:OOpm — Approval of Capital Improvement Program 08/12/13 Monday Budget Review Advisory Board @6:OOpm — Approve Report to City Council & 3`d Quarter Budget Report 08/19/13 Monday City Council @6:OOpm — Special Meeting/Workshop on Budget Recommendations 09/09/13 Monday Final Adoption of School Board Budget 09/11/13 Wednesday First Public Hearing on County Budget 09/16/13 Monday City Council @6:OOpm — Special Meeting for First Public Hearing on Millage and Budget/Approval of Capital Improvement Program 09/18/13 Wednesday Final Adoption of County Budget 09/21/13 Saturday Advertise the Tentative Millage and Proposed Budget 09/25/13 Wednesday CRA Meeting @6:OOpm — Approve Community Redevelopment Agency Budget City Council @6:30pm — Final Public Hearing on Millage and Budget 09/26/13 Thursday Send Resolution Adopting Final Millage to Property Appraiser 35 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI BUDGET PROCESS The Finance Director coordinates the budget process. The formal budgeting process, which begins in March and ends in September provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by city departments, outside agencies, current rate structures, historical data and statistical trends. Budget Planning Phase The City maintains a Capital Improvement Program (CIP) as part of the Comprehensive Redevelopment Plan of the City of Sebastian in order to plan for the future needs of capital facilities and infrastructures (see Capital Improvement Program section). This plan covers a five -year period, and identifies major capital projects, as well as the means by which they will be financed. The City adopts the annual capital budget along with the operating budget. As part of the planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation The process of developing the operating budget begins officially in March of each year. The budget preparation process provides department directors an opportunity to examine their program(s) of operation, to propose changes in current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay items. The City Administrative Services Department works closely with department/divisions to formulate performance measures for the upcoming fiscal year and assist with proposed personnel changes. In April each year, basic operating budget request forms, and data on prior year appropriations are distributed to the departments. Each department director must compile a budget request for the new fiscal year and enter the budget request and justification into the Microsoft Excel format forms. Budget Review During the budget review phase, the City Manager and City Administrative Services Department analyze proposed personnel changes, operating and capital budget requests; review service levels and compile revenue estimates. Budget recommendations regarding proposed personnel changes and capital request are based on: 1) program priorities as submitted by department directors; and 2) available funding after current services are budgeted (funding levels required to maintain the status quo). The City Manager's recommendations on operating and capital budgets and proposed personnel changes are reviewed with department directors. In June, a briefing on the general status and relevant issues regarding the current year's budget is provided to the Budget Advisory Committee. In July, the City Manager's recommended budget is distributed 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. Im CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE The final step before budget adoption is to hold two formal budget hearings to present the proposed millage rate and budget. This essential step provides a means for the citizens to comment directly to the Mayor and City Council regarding priorities. According to State regulations, the first public hearing must be held within 80 days of certification of property values but not earlier than 65 days after certification. At this hearing, the City discusses the proposed millage and tentative budget and announces the percent difference the proposed millage is from the rolled -back rate. Within 15 days of the first hearing, the City must advertise its intent to adopt a final millage rate and budget. Finally, the millage rate and budget are adopted by separate resolutions of the City Council at the second hearing which must be held not less than two days or more than five days after the day that the advertisement is first published. Budget Implementation The budget process does not end with legal adoption of the budget. The Administrative Services Department staff along with City departments, monitor the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Budget adjustments are allowed through budget line item transfers and budget amendments. The budget amendment criteria are listed below: 1. Total fund appropriations changes must be approved by the City Council. 2. Uses of contingency appropriations must be approved by the City Council. 3. Shifts in appropriations within fund totals may be done administratively on the authority of the City Manager. In most cases the City Manager will request City Council's approval since the item prompting the change will usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for appropriation transfers and delegation of budget responsibility are established by the City Manager. 4. A Budgetary Control System is maintained to ensure compliance with the budget. Quarterly budget status reports are reviewed by the Budget Advisory Committee and then provided to the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Any unexpended appropriations lapse at the close of the fiscal year. 37 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank 38 ICITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI, GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The adopted budget for Fiscal Year 2013 -2014 is $10,060,164. 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 Intergoverrunental revenues comes from state shared revenues, such as the Local Half -Cent Sales Tax and Municipal revenue Sharing. Transfers -In frorn other funds represent 6.3% of revenues for the General Fund. Table G -1 and Table G -2 presented on the following pages compare the Fiscal Year 2.013 -14 estimated revenue sources with budget and actual of prior years. City services are provided mainly through the General Fund revenues. The graph presented below shows that 43.9% of total expenditures are allocated to public safety related activities. Other city services, excluding golf course, airport administration, and building department, are included in general govenzrnent, transportation, culture & recreation, and physical enviromnent. General Fund Expenditure Use of Funds Culture and Reerealien 9,1% Tlanclrartarion � C3eneral 1 o.0% Govemn lew mlysical 27.II° u Fnviransnent - -- — - G. G °.•6 3 Public Safely 43.9: 39 General Fund Revenues Source of Funds Charges I ransCars -ln For Services Fines and 63% 3.1% Forfeitures tl x,o Franchise Fees Miscellaneous r 11,4% Revenue / 10% 4 InSCYLPYenitttental rovenue 20,4% 1. 111p IV Semi cc rS 1.1ccaws Ind Puntits Ad Valorun Taxes 29.11% City services are provided mainly through the General Fund revenues. The graph presented below shows that 43.9% of total expenditures are allocated to public safety related activities. Other city services, excluding golf course, airport administration, and building department, are included in general govenzrnent, transportation, culture & recreation, and physical enviromnent. General Fund Expenditure Use of Funds Culture and Reerealien 9,1% Tlanclrartarion � C3eneral 1 o.0% Govemn lew mlysical 27.II° u Fnviransnent - -- — - G. G °.•6 3 Public Safely 43.9: 39 CITX OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE TABLE G -1 RAL FUND REVENUE 001501 Fiscal Year 2013 -2014 proposed budget for General Fund Revenue and Interfund Transfers is $10,060,144. This is $107,829 more than acted actual 2012 -2013 General Fund Revenue and Other Sources of $9,952,315. and franchise fees ;es and permits ;overnmental revenue es for service and forfeits st earnings and royalties of assets her miscellaneous revenues Total revenues erfund transfers �tal revenues and interfand transfers ;crease in Fund Balance Total revenues and other sources Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from FY 2012 -13 Projected Revenues: Amended Projected FY 09 -10 FY 10 -11 FY 11 -12 FY 12/13 FY 12/13 FY 13/14 Actual Actual Actual Bud et Actual Budget Difference $ 7,400,140 $ 6,733,189 $ 6,320,547 $ 6,480,333 $ 6,500,954 $ 6,578,240 $ 77,286 33,182 23,646 22,431 28,950 35,750 149,050 113,300 1,997,119 2,002,032 2,078,685 1,919,700 2,117,635 2,048,300 (69,335) 282,530 260,838 290,950 373,347 375,847 373,556 (2,291) 71,415 80,654 52,307 70,500 65,100 65,400 300 142,362 23,835 22,744 70,500 24,500 35,500 11,000 80,178 89,122 94,661 87,500 90,000 90,000 - 27,114 23,688 32,084 39,829 80,000 35,000 (45,000) 13,442 47,409 34,031 19,000 25,380 18,600 (6,780) 23,799 58,767 43,858 52,284 71,750 35,750 (36,000) $10,071,281 $ 9,343,180 $ 8,992,298 $ 9,141,943 $ 9,386,916 $ 9,429,396 $ 42,480 764,888 736,727 692,716 565,399 565,399 630,748 65,349 10,836,169 10,079,907 9,685,014 9,707,342 9,952,315 10,060,144 107,829 155,706 509,941 100,280 31,481 (88,626) - 88,626 $10,991,875 $10,589,848 $ 9,785,294 $ 9,738,823 $ 9,863,689 $10,060,144 $ 196,455 1. Taxes and franchise fees - Increase results from using same 3.7166 millage as last year, plus an expected increase in electric franchise and utility fees. 2. Licenses and permits - Increased primarily from reclassifying Business Taxes as General Fund revenues. 3. Intergovernmental - Decrease due to not budgeting $139,000 State Police Pension funding. 4. Charges for service - Decreased due to reduction in charges to Enterprise Funds. 5. Fines and forfeits - Projection about the same as FY 12 -13. 6. Interest earnings - Slight increase in earnings expected from an increase in rates. 7. Rents and royalties - Projected at the same amounts. 8. Sales of assets - A larger than normal number of surplus items were auctioned in FY 12 -13. 9. Contributions/Donations - Some decrease expected for FY 13 -14. 10. Other miscellaneous revenues - A reduction is anticipated from FY 13/14, as there was a higher than normal amount of insurance recoveries. 11. Interfund transfers - Increase in transfers resulting from scheduling repayment from Building Department of the net Local Business Tax revenues. .O ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI TABLE G -2 General Fund Revenues Detail GENERAL FUND REVENUE DETAIL Code: 001501 41 Amended FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Projected Budget TAXES 311000 Current Ad Valorem Taxes 3,716,797 3,144,864 2,799,146 2,904,754 2,904,754 2,913,240 311001 Delinquent Ad Valorem Taxes 15,305 5,830 9,266 15,000 7,500 10,000 311002 Penalty on Delinquent Taxes 2,296 5,464 14 10,000 5,000 5,000 TOTAL AD VALOREM TAXES 3,734,398 3,156,158 2,808,426 2,929,754 2,917,254 2,928,240 FRANCHISE FEES 313100 Electric Franchise Fees 1,159,433 1,117,525 1,052,299 1,083,479 1,043,000 1,074,000 313700 Solid Waste Franchise Fees 69,259 67,161 72,269 71,500 76,000 69,000 TOTAL FRANCHISE FEES 1,228,692 1,184,686 1,124,568 1,154,979 1,119,000 1,143,000 UTILITY SERVICE TAXES 314100 Electric Utility Service Tax 1,305,187 1,276,549 1,263,888 1,260,000 1,300,000 1,341,000 314300 Water Utility Service Tax 222,524 232,007 233,749 235,000 237,000 238,000 314800 Propane Utility Service Tax 22,098 19,884 23,155 28,600 23,700 22,000 314950 CST Revenue Sharing 887,241 863,905 866,761 872,000 904,000 906,000 TOTAL UTILITY SERVICE TAXES 2,437,050 2,392,345 2,387,553 2,395,600 2,464,700 2,507,000 TOTAL TAXES & FRANCHISE FEES 7,400,140 6,733,189 6,320,547 6,480,333 6,500,954 6,578,240 LICENSES AND PERMITS 321000 Business Taxes 0 0 0 0 0 100,000 321100 Business Tax - Penalties/Transfers 0 0 0 0 0 3,800 322060 Driveway Permit Fees 10,405 10,600 12,100 7,500 15,000 17,500 322700 Accessory Structure 300 1,150 900 250 250 500 322900 Other Permits & Fees 2,191 1,794 2,105 2,000 2,500 3,000 329100 Zoning Fees 7,381 4,100 5,066 7,500 7,500 8,500 329200 Site Plan Review Fees 7,445 3,900 600 7,500 5,000 8,500 329300 Plat Review Fees 1,200 622 0 2,000 2,000 2,250 329400 Plan Checking Fees 2,600 0 0 1,000 1,000 2,500 329500 Alarm Permits 1,460 1,480 1,660 1,200 2,500 2,500 329600 De- Watering Permits 200 0 0 0 0 0 TOTAL LICENSES AND PERMITS 33,182 23,646 22,431 28,950 35,750 149,050 41 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET General Fund Revenues Detail - Continued 42 FY 12/13 FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 Adopted FY 12/13 Adopted Number Description Actual Actual Actual Budget Proiected Budget INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant- Public Safety 31,218 0 0 0 0 0 331204 Fed - LLEBG 5,834 0 4,689 5,000 2,835 3,000 TOTAL FEDERAL GRANTS 37,052 0 4,689 5,000 2,835 3,000 STATE SHARED REVENUES 335120 Municipal Revenue Sharing 376,297 399,717 421,581 412,400 435,000 456,300 335122 8th Cent Motor Fuel Tax 154,094 160,859 160,650 162,200 160,800 169,200 335140 Mobile Home Licenses 9,545 9,040 9,325 9,300 9,300 9,300 335150 Alcohol Beverage Licenses 10,850 9,315 10,632 10,500 10,700 10,500 335180 Local Half -Cent Sales Tax 1,274,429 1,289,624 1,332,545 1,320,300 1,360,000 1,400,000 335200 Police Pension State Shared Revenue 134,852 133,477 139,263 0 139,000 0 TOTAL STATE SHARED REVENUES 1,960,067 2,002,032 2,073,996 1,914,700 2,114,800 2,045,300 TOTAL INTER -GOV'T REVENUE 1,997,119 2,002,032 2,078,685 1,919,700 2,117,635 2,048,300 CHARGES FOR SERVICES 341920 Cert. Copying, Record Search 1,318 1,140 1,185 1,500 1,200 1,200 341930 Election Fees 305 391 409 0 0 0 342100 PD Overtime Service Fees 26,230 9,446 8,174 12,000 9,500 10,000 342200 PD Fingerprinting 1,190 1,370 725 1,200 0 0 343805 Cemetery Fees 9,129 6,930 9,838 10,000 9,500 10,000 347550 Skate Facility Fees 3,885 8,280 8,251 8,000 8,000 8,000 347555 Tennis Facility Fees 20,130 19,562 20,128 20,000 20,000 20,000 347556 County Impact Fees Admin. Fees 2,211 4,093 4,870 5,000 12,000 12,000 347557 Community Center Rec Revenues 35,820 29,418 33,705 35,000 35,000 35,000 349140 RRD- Management Fees 13,202 7,440 13,202 13,202 13,202 13,202 349410 Golf Course - Management Fees 54,460 59,906 65,897 82,638 82,638 90,902 349450 Airport- Management Fees 36,656 42,980 44,203 52,772 52,772 47,495 349455 Maintenance Service Fees -AP 1,540 1,441 18,122 68,500 68,500 68,500 349480 Building Dept Management Fees 75,680 68,112 61,301 62,785 62,785 56,507 349485 Maintenance Services Fees -Bldg Dept. 774 329 595 750 750 750 349900 Project Personnel/Equipment Services 0 0 345 0 0 0 TOTAL CHGS FOR SERVICE 282,530 260,838 290,950 373,347 375,847 373,556 42 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE General Fund Revenues Detail - Continued FIX Amended FY 13/14 Account FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Proiected Budget FINES AND FORFEITS 351100 Court Fines 14,585 15,910 10,782 13,000 11,000 11,000 351115 . Police Education -$2.00 Funds 1,532 1,957 1,104 1,500 1,200 1,200 351120 Drivers Education 1,790 2,953 1,029 2,500 700 1,000 351140 Parking Fines 1,150 2,390 650 1,500 1,200 1,200 354100 Code Enforcement Fines 49,878 53,360 38,393 50,000 50,000 50,000 359000 Other Fines/Forfeits 2,480 4,084 349 2,000 1,000 1,000 TOTAL FINES AND FORFEITS 71,415 80,654 52,307 70,500 65,100 65,400 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 138,121 17,459 13,559 65,000 20,000 30,000 361105 State Board Interest Earnings 4,069 6,152 5,518 5,000 4,000 5,000 361150 Other Interest 172 224 3,667 500 500 500 TOTAL INTEREST EARNINGS 142,362 23,835 22,744 70,500 24,500 35,500 RENT AND ROYALTIES 362100 Rents and Royalties 5,370 8,554 10,743 7,500 10,000 10,000 362150 Nontaxable Rent 74,808 80,568 83,918 80,000 80,000 80,000 TOTAL RENT AND ROYALTIES 80,178 89,122 94,661 87,500 90,000 90,000 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 15,765 16,501 25,203 34,829 75,000 30,000 365000 Sale of Surplus Material /Scrap 11,349 7,187 6,881 5,000 5,000 5,000 TOTAL SALES OF FIXED ASSETS 27,114 23,688 32,084 39,829 80,000 35,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 250 29,768 3,975 2,500 2,500 2,500 366050 Donations - SRA 0 0 4,536 0 280 0 366150 75th Anniversary Revenues 450 790 600 500 100 100 366200 Contribution/Greer Trust 6,000 6,000 15,800 6,000 12,000 6,000 366604 Donations - Public Safety Employees 2,213 2,610 2,166 2,000 2,500 2,000 366605 Donations - General Empl Fund 1,929 2,186 1,654 3,000 3,000 3,000 366805 4th of July Donations 2,600 6,055 5,300 5,000 5,000 5,000 TOTAL CONTRIBUTIONS/DONATIONS 13,442 47,409 34,031 19,000 25,380 18,600 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments (14,839) 29,350 5,319 0 (2,000) 0 369100 Motor Fuel Tax Rebate 11,387 11,472 11,261 11,000 11,000 11,000 369200 Insurance Proceeds 968 2,741 9,897 11,171 43,000 5,000 369400 Reimbursements 19,834 17,743 11,215 24,250 I5,000 15,000 369900 Other Miscellaneous Revenues 5,127 (2,737) 3,794 5,113 4,000 4,000 369955 Vend Mach Sales -Gen Empl Fund 777 198 786 750 750 750 369995 Cash Over /Short (5) 0 0 0 0 0 369999 Prior Year Recoveries 550 0 1,586 0 0 0 TOTAL OTHER MISCELLANEOUS REV. 23,799 58,767 43,858 52,284 71,750 35,750 TOTAL MISCELLANEOUS REVENUE 286,895 242,821 227,378 269,113 291,630 214,850 TOTAL REVENUES 10,071,281 9,343,180 8,992,298 9,141,943 9,386,916 9,429,396 FIX ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE General Fund Revenues Detail - Continued 44 Amended FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Projected Budget INTERFUND TRANSFERS 381120 Transfer from 120 LOGT 175,000 175,000 125,000 0 0 0 381130 Transfer from 130 DST 0 0 2,069 0 0 0 381140 Transfer from 140 CRA 60,000 60,000 60,000 60,000 60,000 60,000 381148 Transfer from 480 BUILDING 0 0 0 0 0 65,110 381163 Transfer from 163 STORMWATEP 500,000 500,000 500,000 500,000 500,000 500,000 381601 Transfer from 601 CEMETERY TR 29,888 1,727 5,647 5,399 5,399 5,638 TOTAL 1NTERFUND TRANSFERS 764,888 736,727 692,716 565,399 565,399 630,748 TOTAL REVENUES AND TRANSFERS 10,836,169 10,079,907 9,685,014 9,707,342 9,952,315 10,060,144 OTHER FINANCING SOURCES 389991 Decrease in Fund Balance 155,706 509,94I 100,280 31,481 (88,626) 0 TOTAL OTHER SOURCES 155,706 509,941 100,280 31,481 (88,626) 0 TOTAL REV. AND OTHER SOURCES 10,991,875 10,589,848 9,785,294 9,738,823 9,863,689 10,060,144 44 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION Total General Fund Expenditures $ 10,991,875 $ 10,589,848 $ 9,785,294 $ 9,738,823 $ 9,863,689 $ 10,060,144 $ 321,321 Total Revenues and Transfers Change 10,079,907 9,685,014 9,707,342 9,952,315 10,060,144 352,802 Amended $ (155,706) FY 13/14 From Org $ 88,626 $ - $ FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 12/13 Adopted FY 12/13 Code Description Actual Actual Actual Budget Projected Budget Budget 010001 City Council $ 48,016 $ 47,060 $ 49,225 $ 51,717 $ 52,317 $ 53,724 $ 2,007 010005 City Manager 249,377 232,468 223,899 233,387 228,711 238,389 5,002 010009 City Clerk 292,969 272,887 301,394 283,667 269,080 286,600 2,933 010010 City Attorney 104,585 98,714 94,719 102,360 97,255 102,270 (90) 010020 Administrative Services 489,026 481,049 478,043 478,561 478,834 503,521 24,960 010021 Management Information Svs. 265,376 274,798 161,526 163,290 162,870 225,341 62,051 010041 Police Administration 781,955 771,089 770,531 604,915 734,491 634,481 29,566 010043 Police Operations 2,534,599 2,651,986 2,406,696 2,253,825 2,355,490 2,361,717 107,892 010047 Police Detective Division 1,042,894 1,004,904 700,007 678,740 676,769 700,568 21,828 010049 Police Dispatch Unit 475,756 485,879 473,149 497,327 464,766 546,579 49,252 010045 Code Enforcement Division 132,959 159,324 165,366 164,399 160,908 168,792 4,393 010052 Roads and Maintenance 914,388 789,371 737,117 770,420 771,091 794,114 23,694 010053 Stormwater Utility 1,055,577 1,025,307 923,303 903,979 889,543 1,009,528 105,549 010054 Fleet Management 210,676 142,816 194,773 206,766 210,466 215,996 9,230 010056 Facilities Maintenance 235,324 224,170 248,674 292,623 297,729 275,508 (17,115) 010057 Parks and Recreation 983,198 915,276 888,633 914,728 898,324 914,080 (648) 010059 Cemetery 142,586 104,314 119,707 117,254 137,618 176,132 58,878 010080 Planning and Zoning 410,049 349,387 237,574 242,980 221,534 195,222 (47,758) 010099 Non - Departmental 622,565 559,049 610,958 777,885 755,893 657,582 (120,303) Total General Fund Expenditures $ 10,991,875 $ 10,589,848 $ 9,785,294 $ 9,738,823 $ 9,863,689 $ 10,060,144 $ 321,321 Total Revenues and Transfers 10,836,169 10,079,907 9,685,014 9,707,342 9,952,315 10,060,144 352,802 Change in Fund Balance $ (155,706) $ (509,941) $ (100,280) $ (31,481) $ 88,626 $ - $ 31,481 45 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE TABLE G -4 General Fund Expenditure by Department/Division 2010 2011 2012 2013 2013 2014 IDepartment I Actual I Actual I Actual I Budget I Projected I Budget CITY COUNCIL PERSONAL SERVICES $ 22,413 $ 22,747 $ 22,746 $ 22,745 $ 22,745 $ 22,745 OPERATING EXPENDITURES 24,819 24,313 26,479. 28,972 29,572 30,979 CAPITAL OUTLAY 784 - - - - - TOTAL $ 48,016 $ 47,060 $ 49,225 $ 51,717 $ 52,317 $ 53,724 CITY MANAGER PERSONAL SERVICES $ 243,716 $ 229,006 $ 220,243 $ 229,837 $ 224,086 $ 234,769 OPERATING EXPENDITURES 5,661 3,462 3,656 3,550 4,625 3,620 CAPITAL OUTLAY - - - - - - TOTAL $ 249,377 $ 232,468 $ 223,899 $ 233,387 $ 228,711 $ 238,389 CITY CLERK PERSONAL SERVICES $ 240,520 $ 242,478 $ 247,928 $ 246,678 $ 232,865 $ 231,664 OPERATING EXPENDITURES 52,449 30,409 53,466 36,989 36,215 54,936 CAPITAL OUTLAY - - - - - - TOTAL $ 292,969 $ 272,887 $ 301,394 $ 283,667 $ 269,080 $ 286,600 CITY ATTORNEY PERSONAL SERVICES $ - $ - $ - $ - $ - $ - OPERATING EXPENDITURES 104,585 98,714 94,719 102,360 97,255 102,270 CAPITAL OUTLAY - - - - - - TOTAL $ 104,585 $ 98,714 $ 94,719 $ 102,360 $ 97,255 $ 102,270 ADMINISTRATIVE SERVICES PERSONAL SERVICES $ 401,669 $ 398,534 $ 399,963 $ 397,206 $ 397,007 $ 413,607 OPERATING EXPENDITURES 87,357 82,515 78,080 81,355 81,827 89,914 CAPITAL OUTLAY - 365 - - - - TOTAL $ 489,026 $ 481,049 $ 478,043 $ 478,561 $ 478,834 $ 503,521 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 203,325 $ 231,289 1 $ 117,621 $ 117,955 1 $ 117,9551 $ 198,768 OPERATING EXPENDITURES 44,834 43,144 1 38,642 40,335 39,915 1 26,573 CAPITAL OUTLAY 17,2171 365 1 5,263 1 5,0001 5,000 - TOTAL $ 265,376 IS 274,798 1 $ 161,526 IS 163,290 IS 162,870 1 $ 225,341 PLANNING AND ZONING PERSONAL SERVICES $ 368,224 $ 311,678 $ 223,308 $ 222,280 $ 202,670 $ 175,911 OPERATING EXPENDITURES 41,825 37,709 14,266 20,700 18,864 19,311 CAPITAL OUTLAY 2,531 - - - - - TOTAL $ 410,049 $ 349,387 $ 237,574 $ 242,980 $ 221,534 $ 195,222 POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES $ 671,784 $ 649,180 $ 669,551 $ 501,230 $ 640,230 $ 528,736 OPERATING EXPENDITURES 107,640 112,909 100,980 103,685 94,261 105,745 CAPITAL OUTLAY 2,531 9,000 812 - - - TOTAL $ 781,955 $ 771,089 $ 770,531 $ 604,915 $ 734,491 $ 634,481 POLICE DEPARTMENT - OPERATIONS PERSONAL SERVICES $ 21319,598 $ 2,395,856 $ 2,185,021 $ 2,060,690 $ 2,140,422 $ 2,154,917 OPERATING EXPENDITURES 183,270 224,205 220,863 193,135 211,421 198,800 CAPITAL OUTLAY 31,731 31,925 812 - 3,647 8,000 TOTAL $ 2,534,599 $ 2,651,986 $ 2,406,696 $ 2,253,825 $ 2,355,490 $ 2,361,717 �. ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET TABLE G -4 General Fund Expenditure by Department/Division - Continued 20I0 2011 2012 2013 2013 2014 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES $ 954,641 1 $ 912,574 $ 598,853 $ 580,024 $ 576,118 $ 601,452 OPERATING EXPENDITURES 86,483 89,177 99,773 98,716 100,651 99,116 CAPITAL OUTLAY 1,770 3,153 1,381 - - - TOTAL $ 1,042,894 $ 1,004,904 1 $ 700,007 1 $ 678,740 1 $ 676,769 IS 700,568 POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 473,307 1 $ 479,980 L $ 464,406 1 $ 489,592 W 456,129 1 $ 535,092 OPERATING EXPENDITURES 2,449 5,899 6,747 1 7,735 8,637 11,487 CAPITAL OUTLAY - - 1,996 - - - TOTAL $ 475,756 $ 485,879 $ 473,149 1 $ 497,327 IS 464,766 1 $ 546,579 CODE ENFORCEMENT PERSONAL SERVICES $ 111,852 $ 139,837 $ 142,210 $ 143,719 $ 140,158 $ 148,287 OPERATING EXPENDITURES 21,107 19,487 23,156 20,680 20,750 $ 20,505 CAPITAL OUTLAY - - - 39,000 1 38,580 - TOTAL $ 132,959 $ 159,324 $ 165,366 $ 164,399 $ 160,908 $ 168,792 PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES $ 758,644 1 $ 673,724 IS 623,760 1 $ 622,687 1 $ 622,687 1 $ 654,507 OPERATING EXPENDITURES 123,463 113,9821 113,3571 108,733 1 109,824 108,607 CAPITAL OUTLAY 32,281 1,665 1,185 39,000 1 38,580 31,000 TOTAL $ 914,388 IS 789,371 1 $ 737,117 1 $ 770,420 1 $ 771,091 IS 794,114 PUBLIC WORKS - STORMWATER UTILITY PERSONAL SERVICES $ 596,385 $ 536,240 $ 456,842 $ 496,889 $ 494,932 $ 482,938 OPERATING EXPENDITURES 459,192 489,067 465,276 405,890 390,611 526,590 CAPITAL OUTLAY 12,000 11,439 1,185 1,2001 4,000 - TOTAL $ 1,055,577 $ 1,025,307 $ 923,303 $ 903,979 IS 889,543 1 $ 1,009,528 PUBLIC WORKS - FLEET MANAGEMENT PERSONAL SERVICES $ 163,773 $ 116,266 $ 174,212 $ 182,300 $ 182,900 $ 189,907 OPERATING EXPENDITURES 34,903 26,550 19,555 20,537 23,637 24,089 CAPITAL OUTLAY 12,000 11,439 1,006 3,929 3,929 2,000 TOTAL $ 210,676 $ 142,816 $ 194,773 $ 206,766 $ 210,466 $ 215,996 PUBLIC WORKS - PARKS & REC PERSONAL SERVICES $ 747,688 $ 677,068 $ 650,016 $ 652,045 $ 645,171 $ 669,432 OPERATING EXPENDITURES 230,091 226,769 226,488 229,683 231,963 228,148 CAPITAL OUTLAY 5,419 11,439 12,129 33,000 21,190 16,500 TOTAL $ 983,198 $ 9159276 $ 888,633 $ 914,728 $ 898,324 $ 914,080 PUBLIC WORKS - CEMETERY PERSONAL SERVICES $ 122,322 $ 85,698 $ 87,375 $ 86,814 $ 106,624 $ 146,812 OPERATING EXPENDITURES 20,264 18,616 23,532 30,440 30,994 29,320 CAPITAL OUTLAY - - 8,800 - - - TOTAL $ 142,586 $ 104,314 $ 119,707 $ 117,254 $ 137,618 $ 176,132 47 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI TABLE G -4 General Fund Expenditure by Department/Division - Continued 2010 2011 2012 2013 2013 2014 Department Actual Actual Actual Budget Projected Budget PUBLIC WORKS - FACILITIES MAINTENANCE PERSONAL SERVICES $ 115,020 $ 110,977 $ 140,721 $ 137,847 $ 137,847 1 $ 130,583 OPERATING EXPENDITURES I20,304 113,193 105,539 110,331 115,4371 122,925 CAPITAL OUTLAY - - 2,4I4 44,445 44,445 1 22,000 TOTAL $ 235,324 IS 224,170 IS 248,674 1 $ 292,623 IS 297,729 1 $ 275,508 NON - DEPARTMENTAL PERSONAL SERVICES $ 20,040 $ 31,163 $ 105,610 $ 210,981 $ 153,000 $ 113,124 OPERATING EXPENDITURES 602,525 527,886 505,348 503,343 538,614 544,458 INTERFUND TRANSFERS OUT 103,733 - 34,986 63,561 63,561 - CONTINGENCY - - - - - - TOTAL $ 622,565 $ 559,049 $ 610,958 $ 777,885 $ 755,175 $ 657,582 TOTALS PERSONAL SERVICES $ 8,534,921 $ 8,244,295 $ 7,530,386 $ 7,401,519 $ 7,493,546 $ 7,633,251 OPERATING EXPENDITURES 2,353,221 2,288,006 2,219,922 2,147,169 2,185,073 2,347,393 CAPITAL OUTLAY 103,733 57,547 34,986 126,574 120,791 79,500 GRANTS AND AIDS - - - - - INTERFUND TRANSFERS OUT - - - 63,561 63,561 - CONTINGENCY - - - - I - - TOTAL GENERAL FUND $ 10,991,875 $ 10,589,848 $ 9,785,294 $ 9,738,823 $ 9,862,971 $ 10,060,144 48 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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, 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 2013 ACCOMPLISHMENTS Enacted new FEMA Floodplain Codes. Authorized improvements to Englar Street. Approved Franchise Agreement with Waste Management for solid waste collection. Modified the Working Waterfront Lease Agreement. Supported a voluntary "Florida Green Energy Works Program ". Approved purchase of property for expansion of the Cemetery. FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on: • Economic Development and Job Creation. • Riverfront and Working Waterfront Development. • Strategic Financial Planning. • Infrastructure Maintenance and Development. • Preservation of Indian River Lagoon. • Employee Compensation. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Number of Council Meetings Conducted 31 28 25 32 25 Number of CRA Meetings Conducted 10 4 3 4 4 . Number of Board of Adjustment Meetings Conducted 4 2 2 4 2 Number of Ordinances Adopted 9 16 11 10 10 Number of Resolutions Adopted 46 33 38 30 35 Number of Board Appointments 19 46 16 20 16 49 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OFACTIVITY 12113 13114 Regular and Special Meetings - Preparation and attendance at meetings (24 regular City Council and other CRA, Board of Adjustment and Council workshops /special meetings). 35.00% 35.00% Responsible for all legislative functions of City Government, including the establishment of laws and policies, and appointing ualified citizens to boards and committees. 10.00% 10.00% City Functions and Events - Attendance at functions. Public relations. Conference, Legislative, County, State, and Local Meetings - Attendance at assigned 25.00% 25.00% County and regional meetings. City representation at all levels of government and intra- governmental affairs. Citizens' Problems and Complaints - Assisting Citizens in referring complaints and problems 30.00% 30.00% to the City Manager for follow -up. 100.00% 100.00% 631] CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CITY COUNCIL BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for City Council is $53,724. This compares to the 2012 -2013 proj nditures of $52,317, an increase of $1,407 or 2.7% cal Year 2013 -2014 Adopted Budget: jor Current Level Changes from cal Year 2012 -2013 Projected Expenditures: Difference Personal Services - No change. $ - Operating Expenditures - Due to a increase in cellular phone and training and education $ 1,407 Capital Outlay - No capital outlay requested. $ - PERSONAL SERVICES SCHEDULE CITY COUNCIL Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenditures Budget Difference .1 Services $ 22,413 $ 22,747 $ . 22,746 $ 22,745 $. 22,745 $ 22,745 $ - ng Expenditures 24,819 24,313 26,479 28,972 29,572 30,979 1,407 Outlay 784 - - - - - - $ 48,016 $ 47,060 $ 49,225 $ 51,717 $ 52,317 $ 53,724 $ 1,407 cal Year 2013 -2014 Adopted Budget: jor Current Level Changes from cal Year 2012 -2013 Projected Expenditures: Difference Personal Services - No change. $ - Operating Expenditures - Due to a increase in cellular phone and training and education $ 1,407 Capital Outlay - No capital outlay requested. $ - PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE 11 -12 12 -13 13 -14 12 -13 13 -14 Mayor 5,400 1.00 1.00 1.00 $ 5,400 $ 5,400 Vice -Mayor 3,600 1.00 1.00 1.00 3,600 3,600 Council Member 3,600 3.00 3.00 3.00 10,800 10,800 5.00 5.00 5.00 $ 19,800 $ 19,800 FICA Taxes 2,913 2,913 Worker's Comp Insurance 34 32 $ 22,747 $ 22,745 51 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CITY COUNCIL Code: 010001 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Legislative Salaries 19,500 19,800 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,863 2,913 2,913 2,913 2,913 2,913 512400 Worker's Comp Insurance 50 34 33 32 32 32 TOTAL PERSONAL SERVICES 22,413 22,747 22,746 22,745 22,745 22,745 OPERATING EXPENDITURES 534000 Travel & Per Diem 20,575 20,068 21,382 21,760 23,000 24,000 534101 Telephone 116 115 104 110 114 114 534105 Cellular Telephone 656 883 1,114 1,476 900 1,200 534110 Internet Access 80 81 54 81 0 0 534630 R & M Office Equipment 500 500 500 500 500 200 534800 Promotional Activities 500 90 294 500 500 860 535200 Departmental Supplies 463 540 452 400 413 550 535210 Computer Supplies 179 316 528 1,100 1,100 500 535410 Dues and Memberships 200 200 200 200 200 200 535420 Books and Publications 300 300 188 180 180 180 535450 Training and Education 1,250 1,220 1,663 2,665 2,665 3,175 TOTAL OPERATING EXPENDITURES 24,819 24,313 26,479 28,972 29,572 30,979 CAPITAL OUTLAY 606400 Vehicles and Equipment 784 0 0 0 0 0 TOTAL CAPITAL OUTLAY 784 0 0 0 0 0 TOTAL CITY COUNCIL 1 48,016 1 47,060 1 49,225 1 51,717 1 52,317 1 53,724 52 `CITY OF SEBASTIAN, FLORIDA 2013/2014 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 day -to -day operations of the City, as well as ensuring that services and operations function in an efficient, timely and cost effective manner while still in accordance with City Council objectives. As chief operating officer of the City, the City Manager's office is involved in the following functions: the daily administration of the City; appointing authority for all city employees; supervision and evaluation of the management team; coordination of intra and inter - governmental affairs; acting as the administrative spokesperson for the City; formulation of the annual budget; recommendations with respect to departmental and non - departmental expenditures and the capital improvement program; preparation of reports and data to assist the City Council in making formal decisions; ensuring effective and efficient action on citizen complaints and requests for service; and conducting administrative research and analysis. FISCAL YEAR 2013 ACCOMPLISHMENTS Negotiated modifications to Working Waterfront Lease Agreement. Conducted RFP process for selection of solid waste collection service provider. Acquired essential Golf Course maintenance equipment via a short-term bank loan. Coordinated progress on approved capital improvement projects. Considered options to address concerns regarding employee wages and benefits. FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations ➢ Apply for grants and secure funding for various city projects. ➢ Closely monitor spending and consider any cost saving ideas. Quality Service to Citizens ➢ Promote quality customer service from City employees. ➢ Promptly address citizen questions and concerns. Provide Effective Support to City Council ➢ Insure that reports and supporting documentation is accurate and complete. ➢ Insure that the City Council promptly receives pertinent information. Maintain Positive Intergovernmental Relations ➢ Participate in the International City /County Management Association (ICMA), Florida City /County Management Association (FCCMA) and Florida League of Cities activities. ➢ Meet and communicate regularly with representatives of other jurisdictions to address issues of mutual interest. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Per Capita Level of Service Cost $ 484 $ 462 $ 446 $ 448 $ 453 Per Capita Number of Full -time Employees 5.72 5.45 5.20 5.14 5.09 General Fund Unrestricted Funds vs. Expenditur, 47.57% 44.70% 46.97% 47.49% 46.57% 53 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 12113 13114 40.00% 40.00% 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. 20.00% 20.00% Preparation of City Council Agenda - Provide City Council members with recommendations for actions on matters requiring legislative actions, and implementation of Council decisions. Initiate and review all matters requiring Council actions. Implement Council actions. 20.00% 20.00% 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. 20.00% 20.00% 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. 100.00% 100.00% CITY MANAGER BUDGET SUMMARY e Fiscal Year 2013 -2014 adopted budget for City Manager is $238,389. This compares to the 2012 -2013 projected $228,711, an increase of $9,678 or 4.23 %. FY 08 -09 FY 09 -10 FY 10 -11 Actual Actual Actual 1 Services $260,836 $243,716 $229,006 ng Expenditures 9,482 5,661 3,462 Outlay - - - Amended FY 11 -12 FY 12 -13 Actual Budget $220,243 $229,837 3,656 3,550 Projected Adopted FY 12 -13 FY 13 -14 $ 224,086 $234,769 4,625 3,620 $ 10,683 (1,005) $270,318 $249,377 $232,468 $223,899 $233,387 $ 228,711 $238,389 $ 9,678 1 Fiscal Year 2013 -14 adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Increase due to ending furlough days. 2. Operating Expenses - Net decrease in departmental supplies and promotional activities. 3. Capital Outlay - No capital outlay requested in FY 2013 -14. 54 $ 10,683 $ (1,005) OF SEBASTIAN, FLORIDA 201312014 ANNUAL BUDG PERSONAL SERVICES SCHEDULE CITY MANAGER POSITION City Manager Executive Assistant $ 173,032 $ 181,400 FICA Taxes 13,048 13,662 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditures Budget RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 1.00 1.00 1.00 $ 110,076 $ 115,400 43,861 / 79,218 64 1.00. 1.00 1.00 62,956 66,000. 2.00 2.00 2.00 $ 173,032 $ 181,400 FICA Taxes 13,048 13,662 Deferred Compensation 15,897 16,650 Group Health Insurance Premium 12,138 12,734 Dependant Health Ins Premium 6,067 6,417 Employee Assistance Program 46 46 Worker's Comp Insurance 258 260 Auto Allowance 3,600 3,600 Total Personal Services $ 224,086 $ 234,769 55 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI CITY MANAGER Code: 010005 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 182,311 173,622 172,925 173,032 173,032 181,400 512100 FICA Taxes 12,913 12,762 13,034 13,195 13,048 13,662 512225 Deferred Compensation 16,784 15,250 15,563 15,897 15,897 16,650 512301 Group Health Insurance Premium 16,739 13,113 9,149 14,258 12,138 12,734 512305 Dependant Health Ins Premium 10,851 10,363 5,686 9,533 6,067 6,417 512309 Employee Assistance Program 46 46 46 46 46 46 512400 Worker's Comp Insurance 492 270 260 276 258 260 512601 Auto Allowance 3,580 3,580 3,580 3,600 3,600 3,600 TOTAL PERSONAL SERVICES 243,716 229,006 220,243 229,837 224,086 234,769 OPERATING EXPENDITURES 534000 Travel and Per Diem 0 318 298 320 320 350 534101 Telephone 347 344 278 330 195 195 534105 Cellular Phone 479 186 0 0 0 0 534110 Internet Services 40 41 29 40 0 0 534120 Postage 113 30 64 50 65 50 534630 R & M - Office Equipment 1,003 300 255 250 250 250 534800 Promotional Activities 607 214 525 400 1,000 500 534920 Legal Ads 245 0 120 0 0 0 535200 Departmental Supplies 142 394 456 500 900 500 535210 Computer Supplies 758 26 112 50 50 50 535410 Dues and Memberships 1,589 1,159 1,274 1,160 1,275 1,275 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 338 450 245 450 570 450 TOTAL OPERATING EXPENDITURES 5,661 3,462 3,656 3,550 4,625 3,620 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY MANAGER 249,377 232,468 223,899 233,387 1 228,711 1 238,389 56 CITY OF SEBASTIAN, FLORIDA 2013/2014 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 website in Laserfiche. The City Clerk is the City Elections Official, Canvassing Board chair and Records Management Liaison officer for all City departments except Law Enforcement. The department is responsible for the City's records management program, cemetery sales and records, administration of City board and committee appointments, financial disclosure, orientation, codifies City ordinances, and provides recording services to City Council, CRA, Board of Adjustment, Charter Review Committee, Natural Resources Board, Citizen Budget Review Advisory Committee, and Veterans Committee. FISCAL YEAR 2013 ACCOMPLISHMENTS • Continued efforts to become a paperless office by creating a WW-DATA filing system to store short term retention items and obtained individual desktop scanners to accommodate plan. • Continued with scanning of long term and permanent documents into Laserfiche — City Deeds, Legal Opinions and Elections completed. • Revised Records Management Program and records disposition form and reactivated the Records Program Committee to implement new system. • Reorganized vault filing system to accommodate other departments. • Upgraded Laserfiche Imaging System to version 9.2 and added 11 viewer and 2 user licenses. • Law Enforcement Records Management RMLO Authority Shifted to Police Department Records Division. • Created new Electronic Records Manual to coincide with our Procedures Manual. • Updated Board Appointment procedures — new ordinance and updated handbook. FISCAL YEAR 2014 GOALS AND OBJECTIVES • Finalize Social Media Policy. • Work with MIS on Technology Manual — update email policy and work with departments on retention of public emails. • Continue records scanning for long term and permanent documents. • Complete Cemetery records scanning with volunteer and staff as time allows. • Promote scanning of long term and permanent documents by other department. • Review need for Code books and encourage use of on -line codes to reduce costs to Municipal Code. • Upgrade new board member orientation with more focus on sunshine law regulations. • Hire Clerical Assistant or Records Clerk to fill vacancy in office. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Records Scanned 716 763 937 800 800 Records Destroyed 210 124 153 125 125 Council Meeting Packets /Minutes 31 28 25 28 25 Cemetery Lots/Niches Sold 44 53 58 54 55 Election - Candidates Qualified 6 7 4 7 6 Legal /Display Ads Published 23 29 15 22 15 Code Supplements Distributed 3 5 4 4 3 Board Appointments Administered 19 46 16 20 20 Instruments Recorded 7 4 3 4 4 Public Records Requests 282 478 305 400 200 Other Committee Meeting Minutes Recorded 37 40 40 30 23 57 1p- CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OFACTIVITY 12113 13114 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 20.00% 20.00% 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. Services for Citizens - Receive and respond to general City website e-mail link, respond to 10.00% 10.00% public records requests and inquiries, provide computer for public research, post legal notices, and make imaged records available on City website via Laserfiche Weblink. Services for Boards /Committees - Board liaison, advertise vacancies, administer financial disclosure forms, update Commission on Ethics website annually, record and provide services to 15.00% 15.00% Board of Adjustment, CRA, Natural Resources Board, Budget Advisory Board and Veterans Committee, maintain and update Board Handbook, and conduct board member orientation and prepare outgoing certificates. 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 30.00% 30.00% 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. Cemetery - Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery 10.00% 10.00% records /database. Respond to customer concerns and complaints. General Administration - Prepare, post, and distribute monthly calendar, prepare annual budget for department, attend Broadcast meetings, codify ordinances, record final plats and 5.00% 5.00% 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. 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 10.00% 10.00% Supervisor of Elections and State of Florida in administration of annual general elections, prepares resolutions and forms, swears in elected officials. b 0.00% 100.00% 58 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CITY CLERK BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for City Clerk is $286,600. This compares to the 2012 -2013 projected expenditures of 1,080, an increase of $17,520 or 6.51 %. 15,650 Projected Adopted 6,170 FULL TIME EQUIVALENTS Expenditures Budget GRADE 11 -12 Amended Projected Adopted 13 -14 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 64 Actual Actual Actual Budget Expenditures, Budget Difference. )nal Services $ 240,520 $ 242,478 $ 247,928 $ 246,678 $ 232,865 $ 231,664 $ (1,201) ating Expenses 52,449 30,409 53,466 36,989 36,215 54,936 18,721 tal Outlay - - - - - - - 1 $ 292,969 $ 272,887 $ 301,394 $ 283,667 $ 269,080 $ 286,600 $ 17,520 Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Difference 1. Personal Services - Net decrease due to lower paygrade for Records Program Manager, offset by furlough days. $ (1,201) 2. Operating Expenses - Net increase mainly due to election costs. $ 18,721 3. Capital Outlay - No capital outlay requested in FY 2013 -14 $ - PERSONAL SERVICES SCHEDULE CLERK PAY POSITION RANGE City Clerk Deputy City Clerk 41,773 / 75,446 Records Program Manager 35,367 / 63,877 Records Program Manager 22,277 / 40,235 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services W1 $ 180,710 $ 177,900 13,825 13,609 16,265 15,650 Projected Adopted 6,170 FULL TIME EQUIVALENTS Expenditures Budget GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 1.00 1.00 1.00 $ 85,852 $ 90,000 64 1.00 1.00 1.00 58,569 61,400 60 1.00 1.00 0.00 36,289 - 20 0.00 0.00 1.00 - 26,500 3.00 3.00 3.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services W1 $ 180,710 $ 177,900 13,825 13,609 16,265 15,650 15,535 17,746 6,170 6,435 56 69 304 255 $ 232,865 $ 231,664 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CITY CLERK Code: 010009 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Salaries 182,109 185,793 189,896 189,839 180,710 177,900 512100 FICA Taxes 13,281 13,556 13,761 14,075 13,825 13,609 512225 Deferred Compensation 16,390 16,721 17,092 17,162 16,265 15,650 512301 Group Health Insurance Premium 21,172 19,353 20,130 18,023 15,535 17,746 512305 Dependant Health Ins Premium 7,018 6,696 6,694 6,360 6,170 6,435 512309 Employee Assistance Program 69 69 69 69 56 69 512400 Worker's Comp Insurance 481 290 286 304 304 255 TOTAL PERSONAL SERVICES 240,520 242,478 247,928 246,678 232,865 231,664 533400 Other Contractual Services 1,252 1,266 1,022 1,400 1,400 1,400 533490 Codification Services 3,410 3,738 4,690 4,500 4,500 4,800 534000 Travel and Per Diem 117 1,242 898 1,388 1,200 750 534101 Telephone 707 688 517 760 156 156 534110 Internet Services 130 142 84 143 0 0 534120 Postage 455 374 299 310 310 310 534630 R & M - Office Equipment 8,918 9,293 9,277 15,253 15,253 11,500 534910 Clerk of Court Filing Fees 332 38 56 150 150 150 534920 Legal Ads 2,218 3,231 2,030 2,000 1,500 1,500 534990 Election Costs 31,630 7,992 31,815 8,000 8,000 32,000 535200 Departmental Supplies 516 315 291 300 300 300 535210 Computer Supplies 1,757 677 654 1,300 1,300 800 535230 Small Tools 0 0 385 846 846 0 535410 Dues and Memberships 665 875 825 600 600 720 535420 Books and Publications 192 89 23 100 100 100 535450 Training and Education 150 449 -600 785 600 450 TOTAL OPERATING EXPENDITURES 52,449 30,409 53,466 36,989 36,215 54,936 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY CLERK 292,969 272,887 301,394 283,667 269,080 286,600 ** 534990 Odd year election costs are $2.00 per registered voter. .1 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. FISCAL YEAR 2013 ACCOMPLISHMENTS • Attended City Council, Planning and Zoning and Board of Adjustment meetings. • Provided regular updates to the City Council on pending suits and legal cases. FISCAL YEAR 2014 GOALS AND OBJECTIVES • Attend City Council, Planning and Zoning and Board of Adjustment meetings. • Provide quality legal services to the City Council, various Boards and the City Administration. • Continue to provide regular updates to the City Council on pending suits and legal cases. • Coordinate and monitor the use of any outside legal council services. • Draft and/or review ordinances and resolutions, as needed. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Number of Resolutions 45 47 31 46 30 30 Number of Ordinances 12 9 17 11 10 10 Number of Meetings 53 51 48 30 48 48 ME CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OFACTIVITY 12113 13114 25.00% 25.00% Counsel to Citv 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. 25.00% 25.00% Function as Lily's Solicitor - Prepare and review ordinances, resolutions, contracts, property instruments and other legal documents on behalf of the City. 40.00% 40.00% 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 Manage 10.00% 10.00% Legal Representative - Represent City in litigation and administrative proceedings as required. Act as General Counsel to the City in the supervision of outside counsel. 100.00% 100.00% Expenditure: CITY ATTORNEY BUDGET SUMMARY Fiscal Year 2013 -14 budget for the City Attorney is $102,270. This compares to the 2012 -13 projected ;nditures of $97,255, as an increase of 5.16 %. Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Difference 1. Personal Services - No change $ - 2. Operating Expenses - Possible Increase in Contractural Services $ 5,015 3. Capital Outlay - No capital outlay requested for FY 2013 -14 $ - 62 Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Actual Budget Expenditure: Budget Difference 1 Services $ 78,310 $ - $ - $ - $ - $ - $ - ng Expenses 106,140 104,585 98,714 94,719 102,360 97,255 102,270 5,015 Outlay - - - - - - - $ 184.450 $ 104.585 $ 98.714 $ 94.719 $ 102.360 $ 97.255 $102.270 $ 5.015 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Difference 1. Personal Services - No change $ - 2. Operating Expenses - Possible Increase in Contractural Services $ 5,015 3. Capital Outlay - No capital outlay requested for FY 2013 -14 $ - 62 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description PERSONAL SERVICES FY 09/10 Actual FY 10/11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 0 0 0 0 0 0 512100 FICA Taxes 0 0 0 0 0 0 512225 Deferred Compensation 0 0 0 0 0 0 512301 Group Health Insurance Premium 0 0 0 0 0 0 512305 Dependant Health his Premium 0 0 0 0 0 0 512309 Employee Assistance Program 0 0 0 0 0 0 512400 Worker's Comp Insurance 0 0 0 0 0 0 TOTAL PERSONAL SERVICES 0 0 0 0 0 0 OPERATING EXPENDITURES 533400 Other Contractual Services 100,183 95,770 92,100 100,000 95,000 100,000 534000 Travel and Per Diem 428 0 0 0 0 0 534101 Telephone 347 344 253 330 80 80 534105 Cellular Phone 0 0 0 0 0 0 534110 Internet Services 40 41 144 40 0 0 534115 On -Line Services 1,309 1,547 1,309 1,430 1,430 1,430 534120 Postage 9 10 7 10 20 10 534630 R & M - Office Equipment 714 149 149 150 150 150 534995 Litigation Expenses 2 0 10 0 0 0 535200 Departmental Supplies 0 62 0 0 0 0 535210 Computer Supplies 0 49 0 0 0 0 535410 Dues and Memberships 150 365 0 0 125 150 535420 Books and Publications 207 377 747 400 450 450 535450 Training and Education 1,196 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 104,585 98,714 94,719 102,360 97,255 102,270 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 104,585 98,714 94,719 1 102,360 97,255 1 102,270 63 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET, ADMINISTRATIVE SERVICES DEPARTMENT The Administrative Services Department primarily provides support services to other City departments. It has been organized into two primary sections, which are Finance and Human Resources. Other activities include administration of grants and major construction projects. 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 and ensure that prudent fiscal management policies are maintained. This Section also coordinates general and liability insurance claims. 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. This department is responsible for labor relations, which include: 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. The Section also administers workers' compensation benefits. This department is also responsible for documenting compliance with grant provisions and processing grant reimbursements. It also monitors all major construction projects to assure spending is held within amounts appropriated and restricted funds are correctly used. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Retained an A+ bond rating for the Stormwater Utilities Revenue Bonds and an A+ bond rating for the Discretionary Sales Tax Revenue Bonds, Series 2003 and Series 2003A from Standard & Poor's. ✓ Achieved an upgrade from AA- to AA bond rating for the Stormwater Utilities Revenue Bonds and retained an AA general obligation bond and AA- for the Discretionary Sales Tax Bonds from Fitch. ✓ Retained an A3 bond rating from Moody's for the Stormwater Utilities Revenue Bonds and an A2 bond rating for the Discretionary Sales Tax Bonds from Moody's. ✓ Continued to educate employees on the importance of being safety conscientious. This includes training seminars and the safety committee that evaluates safety practices and recommends improvements. ✓ Successfully monitored a number of grants and projects. ✓ Published the Community Redevelopment Agency Annual Activity Report for FY 2011 -2012, as required by State Statue 163.356 (3) (C). ✓ Fourteenth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and ninth time awardee of the Government Finance Officer's Association Distinguished Budget Presentation Award. ✓ Received a clean opinion from the City's external auditors for the FY 2011 -2012 financial audit, with no management letter comments. ✓ Maintained the American Express corporate card reward program and Bank of America purchasing card program. ✓ Implemented the acceptance of credit card payments at the main cashiering window in City Hall. ✓ Served as risk manager regarding property and liability insurance policies and claims. ✓ Prepared and evaluated request for proposals on insurance coverage for the next fiscal year. ✓ . Worked with the main. depository bank to implement desk -top deposit .of checks, whereby checks are scanned and sent to Bank electronically, saving trips to deposit daily receipts. 65 !CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Generate cost saving ideas through internal audits /staff involvement. Complete revisions to the Standard Operating Procedures Manual. Update Human Resource Policies and put them on City website. ➢ Provide low cost quality training for City employees. Develop mandatory training that can be provided through the intranet when appropriate. ➢ Provide FDOT training to certify supervisors of safety sensitive employees to diagnose alcohol or drug misuse symptoms. ➢ Provide quality affordable health insurance for city employees. ➢ Recruit and promote the most qualified candidates recognizing the value of diversity in the workplace. ➢ Promote a work environment that is safe, healthy and reflects the city's commitment to fairness and equality in the workplace. ➢ Continue to provide quality financial services for the City of Sebastian. ➢ Continue to provide responsive service to all customers, citizens, vendors, and employees. ➢ Submit 2012 -2013 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award and 2013 -2014 Annual Budget document to the Government Finance Officers Association for Distinguished Budget Presentation Award. ➢ 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 30th each year. ➢ Continue staff training in accounting, risk management, and emergency management. ➢ Maintain and improve the current bond ratings. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Total Full and Part-time Positions 179 176 166 171 175 Terminations /Resignations/Retirements 34 25 16 25 25 HR hours to process new employee 3 3 3 3 3 Applications processed 296 236 133 250 160 New Hires 27 13 16 34 38 Background Checks conducted - non -sworn 9 8 10 8 25 Reported Workers Compensation Claims 11 15 8 10 5 Time frame to hire new employee - non -sworn 7 days 7 days 7 days 7 days 7 days Time frame to hire new employee - sworn 2.5 months 2 months 2 months 2 months 2 months Program Cost Per Capita $21.52 $20.99 $21.80 $21.77 $22.69 Journal Entries Processed 1,010 921 906 900 900 Accounts Payable Invoices Processed 6,073 6,065 5,920 5,950 5,900 Accounts Payable Checks Processed 3,220 2,796 2,643 2,600 2,650 Purchase Orders Processed 216 228 201 225 225 Payroll Checks Processed 4,327 4,300 3,979 4,000 4,050 Purchasing/Corporate Card Transactions Processed 1,466 1,502 1,522 1,500 1,550 Purchasing Card Users 41 39 39 39 39 Garage Sale Permits Issued 842 871 855 900 900 Number of Fixed Assets Records 2,164 2,220 2,207 2,200 2,200 Comprehensive Annual Financial Statement issued 03/14/11 03/19/12 03/19/13 02/28/14 02/28/15 Annual Budget Document issued 10/25/09 11/04/11 10/31/12 10/30/13 10/30/14 Excellence in Financial Reporting Award (consecutive years) 12 13 14 15 16 Distinguished Budget Presentation Award (consecutive years) 6 7 1 8 9 10 •• CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PROGRAM BUDGET FOR ADMINISTRATIVE SERVICES STAFFING NATURE OF ACTIVITY 12113 13114 Hiring New Employees - Accept applications, screen applications for minimum qualifications, prepare employment and rejection letters, prepare new hire package, schedule pre - employment physical and drug screens, 7.00% 7.00% conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. In- Service Actions - Process employee action notices for activity - promotions, demotions and transfers. 11.00% 11.00% Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employe evaluation program. Union Negotiations, Contract Administration - Negotiate labor agreements with both PBA and CWA and an 2.00% 2.00% Memo's of Understanding that may be necessary during the life of existing contracts. Perform support research, document preparation and record minutes. Review, rewrite and organize Rules and Regulations. Employee Support - Continue longevity service awards for employees completing 5, 10, 15 and 20 consecutive years of service with the City, Employee of the Quarter and Year awards and the Safe Driving award. Ensure all employees required to possess CDL Drivers Licenses meet Federal Drug and Alcohol Standard through random drug testing, while maintaining the confidentially of the person being processed. Develop and coordinate the 2.00% 2.00% necessary employee training. Maintain the City's Policy and Procedures Manual. Also, maintain an Employe Handbook which contains an abbreviated ready reference of major policies and procedures. Review and revise job descriptions. Disseminate information to employees through the monthly newsleter. Implement a true random drug policy for all employees to ensure a drug free workplace. Insure and provide for an Employe Assistance Program for employees and family members with any mental health and/or stress related problems. Effective Insurance Plans - Develop and maintain a comprehensive, innovative and effectively managed 7.00% 7.00% insurance benefits plan for all employees and dependents. Provide clear prevention opportunities an participation options for employees and dependents. 8.00% 8.00% Grants & Special Proiects - Responsible for quarterly status, reimbursement reports, close out documentation and federal and state compliance to grantors. 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 0 10.00% o 10.00% accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing car 15.00% 15.00% transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense reports and prepare year end 1099's. Payroll - Review and process payroll, including benefits, deductions, leave availability, and worker 9.00% 9.000 compensation. Prepare quarterly and annual payroll tax reports and quarterly reports to the worker compensation insurance carrier. Prepare employee insurance invoices for payment and process year end W -2's. Budget - Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to 7.00% 7.00% communication, coordination and control. Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. Risk Management - Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve 2.00% 2.00% minor claims that are lower than deductible limits in a fair and consistent manner. 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 15.00% 15.00% 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. Cash Management - Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes, 5.00% 5.00% occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to budget. Invest any available cash balances, as warranted. o 100.00% 67 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET ADMINISTRATIVE SERVICES BUDGET SUMMARY Fiscal Year 2013 -2014 budget for Administrative Services is $503,521. This compares to the 2012 -2013 nditures of $478,834, an increase of $24,687 or 5.16 %. G Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 Actual Actual Actual Actual Budget Expenditur al Services $ 475,013 $ 401,669 $ 398,534 $ 399,963 $ 397,206 $ 397,007 ing Expenses 81,202 87,357 82,515 78,080 81,355 81,827 1Outlay - - - - - - $ 556,216 $ 489,026 $ 481,049 $ 478,043 $ 478,561 $ 478,834 Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -2013 Projected Expenditures: 1. Personal Services - Net increase due to ending furlough days. 2. Operating Expenses - Increase mainly due to GASB required OPEB report. 3. Capital Outlay -No Capital Outlay requested for FY 2013 -2014 PERSONAL SERVICES SCHEDULE FY 13 -14 udget Difference 13,607 $ 16,600 89,914 .8,087 Difference $ 16,600 $ 8,087 ADMINISTRATIVE SERVICES DEPARTMENT Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Admin Services Director 71,093 / 134,822 82 1.00 1.00 1.00 $ 88,521 $ 92,800 Director of Finance 71,093 / 134,822 82 1.00 1.00 1.00 86,753 90,950 Junior Accountant 42,637 / 77,007 39 1.00 1.00 1.00 59,627 64,500 Human Resources Specialist 33,953 / 61,323 33 1.00 1.00 1.00 49,630 52,000 Accounting Clerk II 26,545 / 47,943 26 1.00 1.00 1.00 31,487 29,500 5.00 5.00 5.00 $ 316,018 $ 329,750 Overtime 500 500 FICA Taxes 24,015 25,264 Deferred Compensation 28,487 29,723 Group Health Insurance Premium 25,049 27,756 Dependant Health Ins Premium 2,323 25 Employee Assistance Program 111 115 Worker's Comp Insurance 504 474 Total Personal Services $ 397,007 $ 413,607 Junior Accountant - Longevity July 13 68 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 11/12 Bud et. FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 315,719 315,985 314,778 316,018 316,018 329,750 511400 Overtime 331 448 330 500 500 500 512100 FICA Taxes 24,215 24,165 23,884 24,015 24,015 25,264 512225 Deferred Compensation 28,445 28,479 28,360 28,487 28,487 29,723 512301 Group Health Insurance Premium 31,507 28,399 29,432 25,254 25,049 27,756 512305 Dependent Insurance 499 451 2,590 2,313 2,323 25 512309 Employee Assistance Program 115 115 115 115 111 115 512400 Worker's Comp Insurance 838 492 474 504 504 474 TOTAL PERSONAL SERVICES 401,669 398,534 399,963 397,206 397,007 413,607 OPERATING EXPENDITURES 533120 Consultants 7,940 975 444 1,500 526 9,000 533175 Employee Background Testing 5,984 5,633 4,096 4,200 6,000 4,500 533400 Other Contractual Services 34,815 1,691 770 1,200 1,200 1,200 533200 Audit Fees I,587 35,504 33,854 35,892 34,380 34,325 534000 Travel and Per Diem 2,264 1,872 1,536 1,881 2,000 2,000 534101 Telephone 724 688 551 660 600 384 534105 Cellular Telephone 480 559 563 560 560 560 534110 Internet Access 101 258 543 582 480 480 534120 Postage 2,064 1,847 1,396 1,420 1,950 1,950 534130 Express Mail 178 0 57 100 75 100 534630 R & M - Office Equipment 20,367 21,499 22,223 22,670 23,275 23,915 534700 Printing and Binding 2,093 2,298 1,706 2,150 2,296 2,150 534800 Promotional Activities 490 355 243 400 250 475 534920 Legal Ads 448 938 781 200 700 700 535200 Departmental Supplies 3,358 3,147 4,495 3,000 3,000 3,000 535205 Bank Charges 189 790 169 100 90 115 535210 Computer Supplies 771 654 910 980 650 950 535410 Dues and Memberships 1,503 1,737 1,644 1,625 1,625 1,625 535420 Books and Publications 1,326 1,296 1,394 1,485 1,485 1,485 535450 Training and Education 675 774 705 750 685 1,000 TOTAL OPERATING EXPENDITURES 87,357 82,515 78,080 81,355 81,827 89,914 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL ADMINISTRATIVE SERVICES 489,026 481,049 478,043 478,561 478,834 503,521 Me, I F SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI r11 • HOME OF PELICAN ISLAND This Page Intentionally Left Blank 70 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS DIVISION The Management Information Systems Division is responsible for the purchase, operation, and maintenance of the City's approved hardware and software infrastructure, and either provides or recommends training for its use. The department also provides support for the Police Department's Records Management System, Growth Management's Arcview modified GIS system, over 150 microcomputers and printers, hardware and software support for the City's Internet/intranet Accounts, and maintenance of the City's seven websites and telephone system. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Successfully completed an enterprise -wide consolidation ✓ Completed an upgrade of the Microsoft Exchange from 2000 to 2007 ✓ Completed an IMC upgrade ✓ Completed an IMS system update ✓ Upgraded the city's network infrastructure ✓ Implemented new Help -Desk software ✓ Created and Installed 2 more V- Sphere hosts ✓ Implemented city -wide print services FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue to emphasize the need for users to complete work orders to document the workload and efficiently respond to user needs. ➢ Initiate acceptable consultant's recommendations regarding improvements to speed and reliability. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Workorders Processed 8433 3571 2146 2000 2500 Server Outages Serviced 5 5 4 5 5 Network Outages Serviced 3 2 2 2 2 Phone System Outages Serviced 3 1 2 1 1 User Training hours performed /supported 200 150 50 200 100 71 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY 12113 13114 10.00% 25.00% Network Analysis, Design, and Configuration - This includes the assessment of the citys' FY 12 -13 FY 13 -14 current data needs, as well as, projected needs for all software and hardware, and the Expenditures Budget Difference documentation of all systems. 30.00% 30.00% End User Support - This includes hardware troubleshooting and repair, as well as, assisting 39,915 26,573 (13,342) users in the use of all data resources. 10.00% 25.00% Network Administration - This includes the daily administration of network resources such as $ 162,870 $ 225,341 $ 62,471 maintaining user accounts, e-mail accounts, data backup etc... 20.00% 3.00% Division Administration - This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. 10.00% 1.00% Technology Research and Development - This is the time necessary to research and evaluate $ 80,813 2. Operating Expenses - Net decrease due to broadcasting supplies and repair and maintenance of equipment. technology related products and services for purchase and implementation. 20.00% 16.00% Information Services Support - This includes services such as web hosting and cable channel content that provides Internal and External users access to data and services. 100.00% 100.00% MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for Management Information Systems is $225,341. This compares to the 2012- 2013 projected expenditures of $162,870, an increase of $62,471 or 38.36 %. Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 203,325 $ 231,289 $ 117,621 $ 117,955 $ 117,955 $ 198,768 $ 80,813 Operating Expenses 44,834 43,144 38,642 40,335 39,915 26,573 (13,342) Capital Outlay 17,217 365 5,263 5,000 5,000 - (5,000) Total $ 265,376 $ 274,798 $ 161,526 $ 163,290 $ 162,870 $ 225,341 $ 62,471 Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -2013 Projected Expenditures: Difference 1. Personal Services - Increase due to furlough days, reclassification of employee and added employee. $ 80,813 2. Operating Expenses - Net decrease due to broadcasting supplies and repair and maintenance of equipment. $ (13,342) 3. Capital Outlay - No Capital Expenditures for FY 13/14 $ (5,000) 72 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Backup Server Upgrades $ - $ 20,000 Projected Adopted _ PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Network Manager 46,541 / 84,058 70 0.00 0.00 1.00 $ - $ 59,000 Systems Engineer 37,886 / 68,425 62 1.00 1.00 0.00 37,299 - Senior System Analyst 38,621 / 69,754 61 1.00 1.00 1.00 47,933 50,500 Systems Analyst 35,367 / 63,877 60 0.00 0.00 1.00 - 35,500 Audio Visual Aid (Temporary) 1.00 1.00 1.00 6,000 6,000 3.00 3.00 4.00 $ 91,232 $ 151,000 Overtime - - FICA Taxes 6,979 11,552 Deferred Compensation 7,671 13,050 Group Health Insurance Premium 11,875 17,648 Dependant Health Ins Premium - 5,222 Employee Assistance Program 46 69 Worker's Comp Insurance 152 227 Total Personal Services $ 117,955 $ 198,768 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES DESCRIPTION 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Backup Server Upgrades $ - $ 20,000 $ - $ - $ - $ 20,000 Physical Servers - 10,000 10,000 10,000 10,000 40,000 MIS Computer Replacements - 6,000 - - - 6,000 Computer System Upgrades - 50,000 50,000 50,000 50,000 200,000 Total $ - $ 86,000 $ 60,000 $ 60,000 $ 60,000 $ 266,000 73 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE MANAGEMENT INFORMATION SYSTEMS Code: 010021 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 154,182 177,558 83;050 85,232 85,232 145,000 511300 Temporary Salaries 1,873 6,419 6,762 6,000 6,000 6,000 512100 FICA Taxes 11,902 13,997 6,824 6,979 6,979 11,552 512225 Deferred Compensation 13,877 15,980 7,475 7,671 7,671 13,050 512301 Group Health Insurance Premium 21,015 17,023 13,197 11,875 11,875 17,648 512305 Dependant Health Ins Premium 0 0 0 0 0 5,222 512309 Employee Assistance Program 69 61 46 46 46 69 512400 Worker's Comp Insurance 407 251 267 152 152 227 TOTAL PERSONAL SERVICES 203,325 231,289 117,621 117,955 117,955 198,768 OPERATING EXPENDITURES 533120 Consultants 0 0 0 0 2,000 0 534000 Travel and Per Diem 0 0 0 0 40 50 534101 Telephone 9,905 8,739 2,355 2,400 240 240 534105 Cellular Phone 1,166 892 938 575 800 1,200 534110 Internet Access 2,481 2,364 1,907 2,400 1,525 1,525 534120 Postage 0 66 93 100 0 100 534130 Express Mail 112 464 120 150 50 100 534630 R& M- Office Equipment 119 45 0 0 0 0 534640 R & M- Operating Equipment 23,199 20,575 25,853 18,150 18,150 11,505 535200 Departmental Supplies 121 381 808 350 350 350 535210 Computer Supplies 7,171 8,231 6,089 8,000 8,000 8,000 535230 Small Tools and Equipment 0 275 178 100 100 0 535280 Broadcast Supplies 0 0 0 7,150 7,800 1,500 535410 Dues and Memberships 225 100 179 360 360 779 535420 Books and Publications 85 112 122 100 0 100 535450 Training and Education 250 900 0 500 500 1,124 TOTAL OPERATING EXPENDITURES 44,834 43,144 38,642 40,335 39,915 26,573 CAPITAL OUTLAY 606400 Vehicles and Equipment 17,217 365 5,263 5,000 5,000 0 TOTAL CAPITAL OUTLAY 17,217 365 5,263 5,000 5,000 0 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 265,376 274,798 161,526 163,290 162,870 225,341 74 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PLANNING AND ZONING DEPARTMENT The Planning and Zoning Department provides proactive planning to facilitate quality development. The department provides technically sound and professional guidance to the City Council, the City Manager, the Planning and Zoning Board, as well as various boards and committees. The Department also provides and is a resource to the public for comprehensive planning, community development, redevelopment and code compliance activities. Overall management of the Planning and Zoning Department, the City of Sebastian Municipal Airport, economic development activities and the Building Department are provided by the Director of Community Services. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Provided Staff assistance to various boards and committees. ✓ Reviewed site plan applications in a timely manner. ✓ Continued Fagade, Sign and Landscaping Grants. ✓ Coordinated activities of the Airport, Building Department and Planning and Zoning Division. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue Fagade, Sign and Landscaping Grants. ➢ Provide Staff assistance to various boards and committees ➢ Continue to review site plan applications in a timely manner PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Total major & minor site plan reviews 10 9 8 8 12 Preliminary/final plat approvals 2 0 0 1 3 Application requests processed 113 102 83 150 110 Total permits (temporary) issued 30 23 21 30 25 Division of a single lot 0 1 1 2 2 Land use and zoning change requests 2 0 1 2 3 Annexation Requests 2 0 0 1 3 Flood Zone determinations 80 0 77 140 68 Site Plan inspections 33 10 12 35 57 Land Development Code amendments 2 4 2 10 22 Model home conditional use approvals 10 0 3 2 2 Preocessing time for site plans (months) 3 3 2 2 2 75 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR PLANNING AND ZONING STAFFING NATURE OF ACTIVITY 12113 13114 25.00% 25.00% Public Assistance - Provide zoning and other regulatory information to the public and work with $ 222,280 $ 202,670 $ the public to assure that development is of the highest quality and that all development proposals 37,709 14,266 are consistent with City Regulations. 25.00% 25.00% Site Plans, Variances. Plats _ Work with other agencies to provide comments and public input - - on items review by the Planning and Zoning Commission and the City Council, as well as other $ 410,049 $ 349,387 committees and taskforce groups that may be required from time to time. Implement policy $ 242,980 $ 221,534 $ issues that Council has recommended or mandated. 15.00% 15.00% Comprehensive Planning - Manage, interpret, evaluate, update, and implement the Comprehensive Plan and other land use, development and preservation plans for the City. 15.00% 15.00% General Administrative - Research various miscellaneous topics and gather information for other agencies and/or other departments, including code enf. 10.00% 10.00% Economic Development - Provide direction and guidance for projects that have an economic development impact, including annexations. 10.00% 10.00% Community Redevelopment - Implementation of stated goals within the Community Redevelopment Master Plan and consistent with objectives outlined by the City Council. 100.00%1 100.00% PLANNING AND ZONING Fiscal Year 2013 -2014 adopted budget for Planning and Zoning is $195,222. This compares to the 2012 -2013 nditures of $221,534, a decrease of $26,312 or 11.88 %. Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenditures 1 Services $ 368,224 $ 311,678 $ 223,308 $ 222,280 $ 202,670 $ ag Expenses 41,825 37,709 14,266 20,700 18,864 Outlay - - - - - $ 410,049 $ 349,387 $ 237,574 $ 242,980 $ 221,534 $ Year 2013 -14 Adopted Budget: Current Level Changes from Year 2012 -13 Projected Expenditures: 1. Personal Services - Reduction due to deletion of the Evironmental Technician position. 2. Operating Expenses - Net increase resulting from an increase in legal ads. 3. Capital Outlay - No capital outlay is budgeted for FY 2013 -14. 76 udget Difference 175,911 $ (26,759) 19,311 447 195,222 $ (26,312) Difference $ (26,759) $ 447 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PLANNING AND ZONING J* Additional compensation is reflected in the Airport Fund budget. $ 152,230 Overtime 750 FICA Taxes 10,249 Deferred Compensation 12,989 Projected 120 PAY 15,921 FULL TIME EQUIVALENTS Expenditure POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 Community Development Director * 65,104 / 123,464 81 0.00 0.00 0.00 8,781 Senior Planner 43,030 / 89,967 67 1.00 1.00 1.00 67,922 Planner 30,797 / 61,323 33 1.00 1.00 1.00 43,894 Environmental Technician 30,797 / 69,218 33 1.00 0.50 0.00 31,633 3.00 2.50 2.00 J* Additional compensation is reflected in the Airport Fund budget. $ 152,230 Overtime 750 FICA Taxes 10,249 Deferred Compensation 12,989 Clothing Allowance 120 Group Health Insurance Premium 15,921 Dependant Health Ins Premium 9,648 Employee Assistance Program 61 Worker's Comp Insurance 702 Total Personal Services $ 202,670 77 Adopted Budget 13 -14 8,781 74,600 47,000 $ 130,381 750 10,032 11,802 12,513 10,189 46 198 $ 175,911 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PLANNING AND ZONING Code: 010080 Account Number Description PERSONAL SERVICES FY 09/10 Actual. FY 10 /11 Actual FY 11/12 Actual. Amended FY 12/13 Budget FY 12/13 Projected. FY 13/14 Adopted Budget 511200 Regular Salaries 275,642 238,654 165,968 167,340 152,230 130,381 511400 Overtime 708 1,486 1,172 750 750 750 512100 FICA Taxes 20,108 17,379 11,015 11,405 10,249 10,032 512215 Clothing Allowance 0 0 120 120 120 0 512225 Deferred Compensation 24,871 21,612 14,252 14,349 12,989 11,802 512301 Group Health Insurance Premium 35,120 21,578 19,724 17,897 15,921 12,513 512305 Dependant Health Ins Premium 10,923 10,435 10,339 9,648 9,648 10,189 512309 Employee Assistance Program 115 81 69 69 61 46 512400 Worker's Comp Insurance 737 453 649 702 702 198 TOTAL PERSONAL SERVICES 368,224 311,678 223,308 222,280 202,670 175,911 OPERATING EXPENDITURES 533100 Professional Services 0 300 0 0 0 0 533120 Consultants 27,949 24,210 4,803 7,000 7,000 7,000 534000 Travel and Per Diem 591 440 0 0 603 0 534101 Telephone 579 573 453 500 276 276 534105 Cellular Telephone 682 423 235 250 235 235 534110 Internet Services 162 162 100 200 0 0 534120 Postage 509 570 343 500 500 500 534130 Express Mail 235 98 0 200 200 200 534620 R & M- Vehicles 58 3 301 500 850 500 534630 R & M- Office Equipment 2,671 3,389 3,222 3,250 3,900 3,900 534700 Printing and Binding 0 44 0 200 0 0 534920 Legal Ads 4,730 3,492 2,139 5,000 2,500 4,000 535200 Departmental Supplies 354 1,230 753 1,300 1,300 1,300 535210 Computer Supplies 1,039 771 760 500 500 500 535260 Gas and Oil 563 287 923 900 800 600 535270 Uniforms & Shoes 0 0 74 200 200 200 535410 Dues and Memberships 588 593 110 0 0 0 535420 Books and Publications 695 74 50 200 0 100 535450 Training and Education 420 1,050 0 0 0 0 TOTAL OPERATING EXPENDITURES 41,825 37,709 14,266 20,700 18,864 19,311 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL PLANNING AND ZONING 410,049 349,387 237,574 242,980 221,534 195,222 78 IT'Y OF SEBASTIAN, FLORIDA 20131201= ANNUAL BUDGE POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS e Fiscal Year 2013 -2414 Adopted budget for the Police Department as a whole is $4,412,137. This compares to the 201 13 projected expenditures of $4,392,424, an increase of $19,713 or .45 %. Fiscal Year 2013 -14 Adopted Budget. Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Decrease from other personnel changes were offset by ending furlough days. 2. Operating Expenses - Net decrease due to training and travel charges. 3.. Capital Outlay -Net increase in capital outlay items. Sebastian Police Department Cost Allocation Code Enforcement Police Dispatch 4% Administration 12 % 14 %m i l FIN ksN1 4 16 °ta Police Operations 54% 79 Difference $ 15,427 $ (67) $ 4,353 FY 09/10 FY 10/11 Adopted Actual Actual Personal Services $4,531,182 $4,577,427 Operating Expenses 400,949 451,677 Capital Outlay 36,032 44,078 Total $4,968,163 $5,073,182 Fiscal Year 2013 -14 Adopted Budget. Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Decrease from other personnel changes were offset by ending furlough days. 2. Operating Expenses - Net decrease due to training and travel charges. 3.. Capital Outlay -Net increase in capital outlay items. Sebastian Police Department Cost Allocation Code Enforcement Police Dispatch 4% Administration 12 % 14 %m i l FIN ksN1 4 16 °ta Police Operations 54% 79 Difference $ 15,427 $ (67) $ 4,353 Amended Projected Adopted FY 11/12 FY 12/13 FY 12/13 FY 13/14 Actual Budget Expenditures Budget Difference $4,060,041 $3,775,255 $3,953,057 $3,968,484 $ 15,427 451,519 423,451 435,720 435,653 (67) 4,189 - 3,647 8,000 4,353 $4,515,749 $41199,206 $4,392,424 $4,412,137 $ 19,713 Fiscal Year 2013 -14 Adopted Budget. Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Decrease from other personnel changes were offset by ending furlough days. 2. Operating Expenses - Net decrease due to training and travel charges. 3.. Capital Outlay -Net increase in capital outlay items. Sebastian Police Department Cost Allocation Code Enforcement Police Dispatch 4% Administration 12 % 14 %m i l FIN ksN1 4 16 °ta Police Operations 54% 79 Difference $ 15,427 $ (67) $ 4,353 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGET CONSOLIDATED POLICE DEPARTMENT 80 2010 2011 2012 2013 2013 2014 Actual Actual Actual Budget Projected Budget POLICE ADMINISTRATION PERSONAL SERVICES $ 671,784 $ 649,180 $ 669,551 $ 501,230 $ 640,230 $ 528,736 OPERATING EXPENDITURES 107,640 112,909 100,980 103,685 94,261 105,745 CAPITAL OUTLAY 2,531 9,000 - - - $ 781,955 $ 771,089 $ 770,531 $ 604,915 $ 734,491 $ 634,481 TOTAL POLICE OPERATIONS PERSONAL SERVICES $ 2,319,598 $ 2,395,856 $ 2,185,021 $ 2,060,690 $ 2,140,422 $ 2,154,917 OPERATING EXPENDITURES 183,270 224,205 220,863 193,135 211,421 198,800 CAPITAL OUTLAY 31,731 31,925 812 - 3,647 8,000 $ 2,534,599 $ 2,651,986 $ 2,406,696 $ 2,253,825 $ 2,355,490 $ 2,361,717 TOTAL POLICE DETECTIVE PERSONAL SERVICES $ 954,641 $ 912,574 $ 598,853 $ 580,024 $ 576,118 $ 601,452 OPERATING EXPENDITURES 86,483 89,177 99,773 98,716 100,651 99,116 CAPITAL OUTLAY 1,770 3,153 1,381 - - - $ 1,042,894 $ 1,004,904 $ 700,007 $ 678,740 $ 676,769 $ 700,568 TOTAL POLICE DISPATCH PERSONAL SERVICES $ 473,307 $ 479,980 $ 464,406 $ 489,592 $ 456,129 $ 535,092 OPERATING EXPENDITURES 2,449 5,899 6,747 7,735 8,637 11,487 CAPITAL OUTLAY - - 1,996 - $ 475,756 $ 485,879 $ 473,149 $ 497,327 $ 464,766 $ 546,579 TOTAL POLICE CODE ENFORCEMENT PERSONAL SERVICES $ 111,852 $ 139,837 $ 142,210 $ 143,719 $ 140,158 $ 148,287 OPERATING EXPENDITURES 21,107 19,487 23,156 20,680 20,750 20,505 CAPITAL OUTLAY - - - - TOTAL $ 132,959 $ 159,324 $ 165,366 $ 164,399 $ 160,908 $ 168,792 TOTALS PERSONAL SERVICES $ 4,531,182 $ 4,5779427 $ 4,060,041 $ 39775,255 $ 3,953,057 $ 3,9689484 OPERATING EXPENDITURES 400,949 451,677 451,519 423,951 435,720 435,653 CAPITAL OUTLAY 36,032 44,078 49189 - 39647 89000 $ 49968,163 $ 590739182 1 $ 4,515,749 1 $ 4,199,2061 $ 4,3929424 1 $ 4,412,137 TOTAL 80 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET POLICE ADMINISTRATION The Police Administrative Division includes the office of the Chief, Professional Standards, Training, Accreditation, Alarm Administration and Police Volunteers. This division coordinates the efforts of the division commanders, oversees the budget, conducts internal investigations and background investigations for new employees and is responsible for strategic planning. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Completed one citizen's academy with 22 graduates. ✓ Continued the accreditation process through policy reviews and inspections. ✓ Continued record maintenance and management of all police department records. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue to conduct one citizen's academy. ➢ Provide FDLE & UCR reports as required. ➢ Provide services through public records requests and inquiries. ➢ Manage police department personnel for maximum efficiency and effectiveness. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Civic meetings attended 20 50 58 62 60 62 Policies reviewed 80 41 50 35 50 70 Unit staff meetings attended 10 15 15 11 20 15 Senior staff meetings attended 40 40 50 35 50 35 Staff inspections performed 5 6 4 4 4 4 Computerized statistical reviews 12 12 12 12 12 12 Crime Prevention Information needs 5 54 82 84 85 90 Youth & Bike Safety Events 2 12 16 24 15 30 Community Events 3 50 60 64 60 63 Background Investigations 10 22 17 13 20 15 Recruitment Functions 2 30 48 50 25 50 Training Assistance 4 23 24 15 24 20 Internal Investigations 3 1 3 4 3 4 Conduct 40 hrs of training for officers 41 40 36 36 36 36 Conduct training for civilian employees 10 23 19 15 19 15 Recruiting and promotional Activities 3 8 5 10 5 10 Number of citations processed 1438 864 1127 738 1000 900 Number of warnings processed 3411 3233 2925 3592 4000 3300 Number of reports processed 2352 2202 1995 2154 2400 2200 Number of parking citations processed 50 87 215 53 100 50 Number of trespass warnings processed 92 62 215 172 100 130 Fingerprints taken 262 213 196 0 100 0 Statistical reports completed 35 35 1 35 35 35 35 81 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE ADMINISTRATION STAFFING NATURE OFACTIVITY 12113 13114 35.00% 37.00% General Management - Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. General Amended Projected administrative duties managing the department. 4.00% 3.00% Professional Standards - Oversee all internal affairs investigations and conduct two staff FY 11 -12 FY 12 -13 inspections during the year. Oversee all background investigations. Insure that accreditation FY 13 -14 Actual standards are followed and documented. 3.00% 0.00% Staff Inspections 28.00% 35.00% Records Management - Processing, distributing and entering incident reports, citations, $ 671,784 $ 649,180 warnings, parking tickets, trespass warnings, and other related records management for the $ 501,230 $ 640,230 Divisions of the Police Department. 15.00% 17.00% Citizen Requests - Respond to citizen and agency requests for incident reports, accident reports, 100,980 103,685 and local checks by fax, mail or phone. Providing officers with information when requested, 105,745 11,484 ital Outlay - signing for, processing and entering subpoenas. Providing records information to citizens in 9,000 - person or by phone. 5.00% 5.00% Reporting - Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update $ 781,955 $ 771,089 in map. 2.00% 0.00% Fingerprinting - Fingerprint residents when requested. 8.00% 3.00% Administrative - Mail correspondence to housewatch participants and to program donors, collect 1copy fees, signoff citation fees and alarm fees. 100.00% 100.001/ POLICE ADMINISTRATION BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for Police Administration is $634,481. This compares to the 2012 -2013 projected expenditures of >,491 (excluding State Pension funds), as an increase of $38,990 or 6.55 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Actual Budget Expenditures Budget Difference onal Services $ 965,085 $ 671,784 $ 649,180 $ 669,551 $ 501,230 $ 640,230 $ 528,736 $ (111,494) rating Expenses 130,694 107,640 112,909 100,980 103,685 94,261 105,745 11,484 ital Outlay - 2,531 9,000 - - - - - .1 $ 1,095,779 $ 781,955 $ 771,089 $ 770,531 $ 604,915 $ 734,491 $ 634,481 $ (100,010) Year 2013 -14 Adopted Budget: Current Level Changes from Year 2012 -2013 projected expenditures: Difference 1. Personal Services - Net decrease because State Pension funds are projected but not budgeted. $ (111,494) 2. Operating Expenses - Net increase mainly due to insurance, the Greer donation account and office equipment maintenance. $ 11,484 3. Capital Outlay - No capital items are budgeted $ - 82 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE Clerical I17.5 Longevity 4/2014 Records Specialist - new employee higher rate Overtime 500 500 FICA Taxes 27,314 30,143 Projected Adopted 1,080 PAY 16,274 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 of Police 75,387 / 138,880 85 1.00 1.00 1.00 $ 95,410 $ 99,950 y Chief of Police 59,731 / 107,881 77 1.00 1.00 1.00 93,076 97,500 listrative Assistant 28,196 / 58,952 29 1.00 1.00 1.00 54,858 57,500 ds Specialist II 28,196 / 58,952 29 1.00 1.00 1.00 27,663 27,500 al Assistant I 24,252 / 43,800 23 1.00 1.00 1.00 26,240 33,000 al Assistant II 24,252 / 43,800 23 2.00 2.00 2.00 72,060 77,000 7.00 7.00 7.00 $ 369,307 $ 392,450 Clerical I17.5 Longevity 4/2014 Records Specialist - new employee higher rate Overtime 500 500 FICA Taxes 27,314 30,143 Clothing Allowance 1,080 1,080 Deferred Compensation 16,274 17,550 Chapter 185 Pension 36,965 35,934 Group Health Insurance Premium 32,448 32,799 Dependant Health Ins Premium 12,844 13,122 Employee Assistance Program 161 161 Worker's Comp Insurance 4,337 4,997 Total Personal Services $ 501,230 $ 528,736 83 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI POLICE ADMINISTRATION Code: 010041 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Bud et FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 371,728 361,524 3721939 369,307 369,307 392,450 511300 Temporary Salaries 48 0 0 0 0 0 511400 Overtime 118 1,456 632 500 500 500 512100 FICA Taxes 27,313 26,567 27,168 27,314 27,314 30,143 512215 Clothing Allowance 1,125 1,080 1,080 1,080 1,080 1,080 512225 Deferred Compensation 16,567 15,071 16,247 16,274 16,274 17,550 512250 Chapter 185 Retirement 47,687 45,895 51,866 36,965 36,965 35,934 512251 Chapter 185 State Shared Revenue 134,852 133,477 139,263 0 139,000 0 512301 Group Health Insurance Premium 47,264 42,045 40,822 32,448 32,448 32,799 512305 Dependant Health Ins Premium 19,233 18,478 15,880 12,844 12,844 13,122 512309 Employee Assistance Program 161 131 154 161 161 161 512400 Worker's Comp Insurance 5,688 3,456 3,500 4,337 4,337 4,997 TOTAL PERSONAL SERVICES 671,784 649,180 669,551 501,230 640,230 528,736 OPERATING EXPENDITURES 533100 Professional Services 3,000 2,676 1,545 600 600 1,500 533415 Janitorial Services 16,740 11,420 11,520 0 960 0 534101 Telephone 10,930 11,605 7,776 11,000 7,020 7,020 534105 Cellular Telephone 1,166 1,354 1,377 1,380 1,380 1,380 534110 Internet Services 1,031 1,034 813 1,200 165 170 534120 Postage 1,218 1,204 1,070 1,000 1,200 1,000 534310 Electric 31,756 30,237 30,649 31,675 30,700 30,700 534320 Water /Sewer 2,247 2,895 2,875 3,000 2,875 2,875 534500 Insurance 131 5,467 131 131 131 5,500 534610 R& M- Buildings 264 0 0 0 0 0 534620 R & M- Vehicles 1,354 654 1,269 1,200 1,000 1,200 534630 R & M - Office Equipment 22,260 26,398 28,708 30,809 31,000 35,500 534640 R & M- Operating Equipment 213 128 440 2,640 2,000 2,000 534650 R & M -Radio 0 0 44 100 125 200 534800 Promotional Activities 423 586 440 500 700 700 534820 Designated Expenditure (Greer Donation) 275 2,916 1,777 6,000 3,000 6,000 535200 Departmental Supplies 4,618 3,963 3,399 3,800 3,800 3,800 535210 Computer Supplies 1,685 2,129 1,324 1,700 1,900 1,000 535230 Small Tools and Equipment 0 163 0 200 0 0 535260 Gas and Oil 6,703 6,573 4,340 4,950 3,200 3,200 535270 Uniforms and Shoes 456 287 88 300 500 500 535410 Dues and Memberships 1,170 1,220 1,395 1,500 1,500 1,500 535450 Training and Education 0 0 0 0 505 0 TOTAL OPERATING EXPENDITURES 107,640 112,909 100,980 103,685 94,261 105,745 CAPITAL OUTLAY 606400 Vehicles and Equipment 2,531 9,000 0 0 0 0 TOTAL CAPITAL OUTLAY 2,531 9,000 0 0 0 0 TOTAL POLICE ADMINISTRATION 1 781,955 1 771,089 1 770,531 1 604,915 1 734,491 1 634,481 84 ,CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET POLICE OPERATIONS DIVISION The Operations Division is the most visible component of the police department and is tasked with around the clock 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, four K -9 units, a marine officer and as extra duties several officers are also part of 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 2013 ACCOMPLISHMENTS ✓ Provided directed patrol to deter crime and ensure public safety. ✓ Enforced laws and ordinances while maintaining a community policing philosophy. ✓ Restructured the interdepartmental training program to better provide advanced and professional developmental training. ✓ Participated in grant and no cost training when possible. ✓ Continually reviewed and restructured personnel and personnel assignments to maximize service. FISCAL YEAR 2014 GOALS AND OBJECTIVES City goal: Quality of Life ➢ Continue directed patrols to deter crime and ensure public safety. ➢ Continue to enforce laws and ordinances while maintaining a community policing philosophy. ➢ Continue to maximize in -house training and grant training to augment limited resources. ➢ Continually evaluate personnel assignments and agency needs to maximize levels of service. ➢ Continually evaluate asset needs to conserve expenditures. ➢ Replace specialty unit positions as agency needs and staffing permits. ➢ Continue to participate in Florida Buckle Up and DUI Enforcement Waves. PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Traffic Stops 4,636' 3,988 5,783 4,243 6,072 4,626 Officer Initiated Activity 28,977 35,199 45,039 39,754 47,290 42,000 Traffic Enforcement 347 3,485 5,111 2,539 5,366 2,700 Parking Enforcement 218 285 68 162 71 100 Alarms 602 522 517 725 542 600 Written Warnings Traffic Stops 3,145 3,233 4,558 5,273 4,785 4,000 Calls for Service 42,068 48,159 58,612 54,541 61,542 60,000 Vehicle check points 1 0 0 0 0 0 Buckle up and DUI enforcement waves 3 4 4 4 4 4 K -9 usage reports 148 175 84 106 88 100 K -9 training days 41 52 52 52 52 52 Child safety seat programs 54 7 14 15 16 1 12 Boat safety inspections 7 3 23 34 30 1 30 85 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR POLICE OPERATIONS DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 32.00% 38.00% Calls for Service - respond to estimated 40,000 - 45,000 calls for service. 15.00% 12.00% Traffic Stops and Citations - Conduct an estimated 6,000 traffic stops and issue an estimate 2,500 citations and 3,500 warnings. 5.00% 5.00% Investigations - Conduct vehicle crash investigations. 3.00% 5.00% Criminal Transportation - Transport arrested adults and juveniles to respective detention facilities. 2.00% 2.00% Training and Professional Development - Provide a minimum of 40 hours of training to all members of the division. 25.00% 20.00% 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. 13.00% 13.00% K -9 Unit - Responsible for directed patrol and request for officer assists. 2.50% 3.00% Motorcycle/Traffic Unit - Criminal and non - criminal traffic law enforcement and accident investigations 2.50% 2.00% Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. 100.00% 100.00% 2,319,598 POLICE OPERATIONS DIVISION BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for Police Operations Division is $2,361,717. This compares to the 2012 -2013 projected expenditures o 55,490, an increase of $6,227 or .26 %. Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Actual Budget Expenditures Budget Difference onal Services $ 2,379,437 $ 2,319,598 $ 2,395,856 $ 2,185,021 $ 2,060,690 $ 2,140,422 $ 2,154,917 $ 14,495 rating Expenses 155,811 183,270 224,205 220,863 193,135 211,421 198,800 (12,621) talOutlay 71,727 31,731 31,925 812 0 3,647 8,000 4,353 1 $ 2,606,975 $ 2,534,599 $ 2,651,986 $ 2,406,696 $ 2,253,825 $ 2,355,490 $ 2,361,717 $ 6,227 cal Year 2013 -14 Adopted Budget: jor Current Level Changes from cal Year 2012 -13 Projected Expenditures: Difference Personal Services - Decrease from pension changes and positions replaced at lower rates were offset by ending furlough days. $ 14,495 Operating Expenses - Net decrease mainly due to vehicle maintenance and gas and oil charges. $ (12,621) Capital Outlay - Net increase for purchase of capital items. $ 4,353 86 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE LICE OPERATIONS DIVISION CAPITAL OUTLAY SCHEDULE ICE OPERATIONS DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2014 -15 2015 -16 2016 -17 TOTAL Upgrades $ 5,000 $ - $ - $ - $ - $ 5,000 Match Rapid ID 3,000 - - - - 3,000 $ 8,000 $ - $ - $ - $ - $ 8,000 87 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 s 46,980 / 105,594 30 4.00 4.00 4.00 293,976 294,000 . 37,148 / 83,494 27 23.00 23.00 23.00 992,744 1,056,000 ;Officer 0.50 0.50 0.50 30,000 30,000 27.50 27.50 27.50 S 1,316,720 S 1,380,000 Overtime 168,000 150,000 FICA Taxes 113,581 118,160 Clothing Allowance 14,580 14,580 Chapter 185 Retirement 321,493 271,500 Group Health Insurance Premium 141,951 149,685 Dependant Health Ins Premium 30,191 32,404 Employee Assistance Program 622 622 Worker's Comp Insurance 33,284 37,966 Total Personal Services S 2,140,422 S 2,154,917 CAPITAL OUTLAY SCHEDULE ICE OPERATIONS DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2014 -15 2015 -16 2016 -17 TOTAL Upgrades $ 5,000 $ - $ - $ - $ - $ 5,000 Match Rapid ID 3,000 - - - - 3,000 $ 8,000 $ - $ - $ - $ - $ 8,000 87 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE POLICE OPERATIONS Code: 010043 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 1,399,126 1,468,186 1,313,178 1,286,720 1,286,720 1,350,000 511300 Temporary Salaries 10,451 28,067 30,321 30,000 30,000 30,000 511400 Overtime 157,043 136,706 168,716 130,000 168,000 150,000 512100 FICA Taxes 118,900 123,087 113,878 109,445 113,581 118,160 512215 Clothing Allowance 14,062 14,558 13,748 14,580 14,580 14,580 512250 Chapter 185 Retirement 383,315 394,613 325,308 286,237 321,493 271,500 512301 Group Health Insurance Premium 167,507 153,185 145,587 141,951 141,951 149,685 512305 Dependant Health Ins Premium 27,130 32,803 30,390 27,851 30,191 32,404 512309 Employee Assistance Program 588 620 582 622 622 622 512400 Worker's Comp Insurance 41,476 44,031 43,313 33,284 33,284 37,966 TOTAL PERSONAL SERVICES 2,319,598 2,395,856 2,185,021 2,060,690 2,140,422 2,154,917 OPERATING EXPENDITURES 534105 Cellular Telephone 1,741 1,906 2,225 2,000 2,000 2,000 534110 Internet Access 7,764 7,558 7,195 7,835 7,200 7,200 534120 Postage 99 219 30 100 100 100 534130 Express Mail Charges 295 49 0 0 0 0 534620 R & M- Vehicles 25,152 39,052 53,453 30,000 40,000 30,000 534630 R & M - Office Equipment 196 597 500 500 500 500 534640 R & M- Operating Equipment 9,748 7,020 6,851 6,000 6,000 6,000 534650 R & M -Radio 1,411 1,648 860 600 1,600 1,600 534800 Promotional Activities 0 0 0 0 121 0 534810 K -9 Expenditures 4,173 6,807 2,412 2,000 2,500 2,500 535200 Departmental Supplies 7,294 9,198 4,628 5,000 6,000 6,000 535210 Computer Supplies 4,785 1,255 611 600 400 400 535230 Small Tools and Equipment 3,164 416 0 1,500 1,500 1,500 535260 Gas and Oil 95,820 131,221 129,199 125,500 128,000 125,500 535270 Uniforms and Shoes 20,690 16,263 12,234 11,000 15,000 15,000 535275 Safety Equipment 494 616 640 500 500 500 535410 Dues and Memberships 0 0 25 0 0 0 535420 Books and Publications 426 380 0 0 0 0 TOTAL OPERATING EXPENDITURES 183,270 224,205 220,863 193,135 211,421 198,800 CAPITAL OUTLAY 606400 Vehicles and Equipment 31,731 31,925 812 0 3,647 8,000 TOTAL CAPITAL OUTLAY 31,731 31,925 812 0 3,647 8,000 TOTAL POLICE OPERATIONS DIVISION 2,534,599 2,651,986 2,406,696 2,253,825 2,355,490 2,361,717 88 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE POLICE DETECTIVE DIVISION The Investigators assigned to this division work on cases involving crimes against persons, crimes against property and general investigations, including narcotic and vice investigations. The I.D. Technician is the custodian of the evidence /property room and processes crime scenes for evidence. The Community Policing Officer and Crossing Guards are also accounted for within this Division. A primary focus of this Division is to nurture cooperation with other law enforcement agencies and to foster community involvement and promote awareness events. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Maintained a clearance rate better than the national average ✓ Provided various policing programs to the community ✓ Provided safety and awareness programs to our youth ✓ Provided advance training and education to members of the department FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Continue various school programs and security ➢ Continue to host community events ➢ Maintain an efficient case management system to track assignments and clearances ➢ Provide analytical data to the community and patrol officers ➢ Continue to investigate crimes with diligence and professionalism ➢ Increase clearance rate to reflect and increase from the state average ➢ Continue to provide training to all agency members PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Burglary Investigations 194 277 336 280 300 Assault Investigations 251 275 259 280 250 Sexual Assault Investigations 18 11 8 20 10 Vehicle Theft Investigation 21 26 15 25 12 Robbery Investigations 10 2 5 5 5 Larceny Investigations 770 802 491 800 600 Juvenile Arrests 63 1 58 47 75 1 40 Murder /Attempted Murder Investigations 1 1 0 1 0 1 1 1 89 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OFACTIVITY 12113 13114 45.00% 47.00% Investigations - Investigate reported criminal offenses, complete reports on same, conduc interviews, review and assist in the prosecution of suspects. 12.00% 13.00% On Scene Investigations - Perform on -scene investigations and process crime scenes. 10.00% 10.00% Court Assistance - Obtaining warrants, State Attorney's Office depositions and appear in court. 10.00% 8.00% Investigations Assistance - Assist Uniform Division and other agencies with investigations. 5.00% 3.00% Training and Professional Development. 13.00% 16.00% Community Meetings /Community Policing 5.00% 3.00% Backgrounds 100.00% 100.00% 99,116 POLICE DETECTIVE DIVISION BUDGET SUMMARY e Fiscal Year 2013 -2014 adopted budget for Police Detectives is $700,568. This compares to the 2012 -2013 projected expenditures of $676, increase of $23,799 or 3.52 %. Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Net increase due to overtime, health insurance costs and ending furlough days. 2. Operating Expenses - Net decrease mainly due to books and publications and training and travel. 3. Capital Outlay - No purchases of capital items. 1 Difference $ 25,334 $ (1,535) FY 08 -09 FY 09 -10 Projected Actual Actual Personal Services $ 572,907 $ 954,641 Operating Expenses 85,903 86,483 Capital Outlay 2,772 1,770 Total $ 661,582 $ 1,042,894 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Net increase due to overtime, health insurance costs and ending furlough days. 2. Operating Expenses - Net decrease mainly due to books and publications and training and travel. 3. Capital Outlay - No purchases of capital items. 1 Difference $ 25,334 $ (1,535) Amended Projected Adopted FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Budget Expenditures Budget Difference $ 912,574 $ 598,853 $ 580,024 $ 576,118 $ 601,452 $ 25,334 89,177 99,773 98,716 100,651 99,116 (1,535) 3,153 1,381 - - - - $ 1,004,904 $ 700,007 $ 678,740 $ 676,769 $ 700,568 $ 23,799 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: 1. Personal Services - Net increase due to overtime, health insurance costs and ending furlough days. 2. Operating Expenses - Net decrease mainly due to books and publications and training and travel. 3. Capital Outlay - No purchases of capital items. 1 Difference $ 25,334 $ (1,535) ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Investigators 37,148 / 83,494 27 5.00 5.00 5.00 250,535 261,000 Evidence Technician 30,797 / 55, 622 33 1.00 1.00 1.00 30,579 32,500 Community Policing Officer 37,148 / 83,494 27 1.00 1.00 1.00 63,967 67,000 Crossing Guards Temp 4.00 5.00 5.00 43,200 43,200 11.00 12.00 12.00 $ 388,281 $ 403,700 Overtime 20,000 24,000 FICA Taxes 31,740 33,314 Clothing Allowance 7,240 7,780 Deferred Compensation 2,752 2,925 Chapter 185 Retirement 66,398 63,712 Group Health Insurance Premium 39,478 43,750 Dependant Health Ins Premium 9,064 11,382 Employee Assistance Program 161 161 Worker's Comp Insurance 11,004 10,728 Total Personal Services $ 576,118 $ 601,452 91 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI POLICE DETECTIVE DIVISION Code: 010047 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10/11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 554,841 544,394 347,086 345,081 345,081 360,500 511300 Temporary Salaries 44,071 42,549 46,274 43,200 43,200 43,200 511400 Overtime 50,559 36,641 20,338 26,000 20,000 24,000 512100 FICA Taxes 47,643 46,045 31,346 31,740 31,740 33,314 512215 Clothing Allowance 8,502 7,295 7,240 7,240 7,240 7,780 512225 Deferred Compensation 2,785 2,933 2,997 2,752 2,752 2,925 512250 Chapter 185 Retirement 139,738 135,034 73,481 66,398 66,398 63,712 512301 Group Health Insurance Premium 55,103 51,722 46,549 41,809 39,478 43,750 512305 Dependant Health Ins Premium 28,930 24,962 7,088 6,261 9,064 11,382 512309 Employee Assistance Program 192 180 159 161 161 161 512400 Worker's Comp Insurance 22,277 20,819 16,295 9,382 11,004 10,728 TOTAL PERSONAL SERVICES 954,641 912,574 598,853 580,024 576,118 601,452 OPERATING EXPENDITURES 533100 Professional Services 53,428 53,428 55,490 56,495 56,495 56,495 533500 Investigations 2,581 616 5,488 1,500 1,000 1,000 534000 Travel and Per Diem 1,237 2,070 2,723 5,000 6,000 6,000 534101 Telephone 0 0 105 0 0 0 534105 Cellular Telephone 1,946 1,975 1,374 1,430 1,430 1,430 534115 On -line Services 925 900 875 900 900 1,000 534130 Express Mail Charges 192 230 81 100 210 200 534400 Rent/Leases 391 391 391 391 391 391 534620 R & M- Vehicles 1,978 1,434 3,887 2,500 2,000 2,000 534630 R& M- Office Equipment 0 0 0 200 300 0 534640 R & M- Operating Equipment 0 23 0 100 100 0 534650 R& M -Radio 76 0 0 100 100 0 534800 Promotional Activities 0 1,716 0 500 600 600 535200 Departmental Supplies 3,682 5,513 3,895 4,500 4,000 4,000 535210 Computer Supplies 1,978 828 393 1,000 800 500 535230 Small Tools and Equipment 1,387 1,235 605 1,000 700 1,000 535260 Gas and Oil 10,825 11,185 16,979 16,500 16,500 16,500 535270 Uniforms and Shoes 2,272 2,472 1,128 1,000 1,500 1,500 535275 Safety Equipment 50 113 140 200 325 200 535410 Dues and Memberships 200 400 0 300 300 300 535420 Books and Publications 85 0 0 0 0 0 535450 Training and Education 3,250 4,648 6,219 5,000 7,000 6,000 TOTAL OPERATING EXPENDITURES 86,483 89,177 99,773 98,716 100,651 99,116 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,770 3,153 1,381 0 0 0 TOTAL CAPITAL OUTLAY 1,770 3,153 1,381 0 0 0 TOTAL POLICE DETECTIVE DIVISION 1 1,042,894 1 1,004,904 1 700,007 1 678,740 1 676,769 1 700,568 M CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET POLICE DISPATCH UNIT The police dispatch unit operates around the clock and takes calls for police service from the public, dispatches calls to officers, provides information services to officers as well as citizens, and monitors and records the activities of officers, community service volunteers and code enforcement officers. Dispatch uses a number of state of the art automated systems, which are linked to statewide and nationwide databases. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Received and dispatched calls for service in a timely and professional manner. ✓ Provided accurate and timely dispatch services to department members. ✓ Provided appropriate and professional training to all dispatchers, and hosted free training when possible. ✓ Continued compliance with new dispatcher certification requirements. ✓ County wide update of all 911 PCAP equipment. FISCAL YEAR 2014 GOALS AND OBJECTIVES ✓ Continue to receive and dispatch calls for service in a timely and professional manner. ✓ Continue to provide accurate and timely dispatch services to department members. ✓ Provide appropriate and professional training to all dispatchers, and continue to utilize grant and free training when possible. ✓ Maintain current staffing allocation and recruit as necessary for replacement staff. ✓ Work toward full compliance with new dispatcher certification requirements. ✓ Evaluate alternative schedules to maximize services. PERFORMANCE MEASURES PROGRAM BUDGET Actual Actual Actual Projected Projected Performance Indicators 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 911 Calls Received 6,924 8,021 8,990 8,200 8,500 Code Violation Calls Received 6,524 6,488 7,871 6,500 6,500 Total Calls Received 49,006 58,612 55,136 60,000 58,000 Calls Per Dispatcher 4,900 6,512 6,892 6,000 6,000 PROGRAM BUDGET DESCRIPTION FOR POLICE DISPATCH UNIT STAFFING NATURE OFACTIVITY 12113 13114 55.00% 55.00% 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 28.00% 28.00% Calls - Receive complaint calls from public and emergency 911 calls 13.50% 13.00% 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. 1.00% 1.00% Code Enforcement - Receive, document and dispatch code enforcement complaints. 2.50% 3.00% Training and Professional Development. 100.00% 100.00% I!, CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET POLICE DISPATCH UNIT BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for Police Dispatch is $546,579. This compares to the 2012 -2013 iditures of $464,766 an increase of $81,813 or 17.60 %. PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Amended Projected Adopted FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 PAY Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 473,307 $ 479,980 $ 464,406 $ 489,592 $ 456,129 $ 535,092 $ 78,963 Operating Expenses 2,449 5,899 6,747 7,735 8,637 11,487 9.00 2,850 Capital Outlay - - 1,996 - - - - - Total $ 475,756 $ 485,879 $ 473,149 $ 497,327 $ 464,766 $ 546,579 $ 81,813 Fiscal Year 2013 -14 Adopted Budget: $ 285,700 $ 363,500 Major Current Level Changes from 70,000 40,000 FICA Taxes Fiscal Year 2012 -13 Projected Expenditures: 26,446 30,405 Difference 1. Personal Services - Increase due to increasing part-timer to full -time and current year vacancies. 36,315 $ 78,963 2. Operating Expenses - Increase primarily for training. 36,493 57,937 $ 2,850 3. Capital Outlay - No purchases of capital items. 5,656 6,048 $ - PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Communications Supervisor 36,852 / 73,340 39 1.00 1.00 1.00 $ 58,000 $ 60,000 Communication Technician 28,196 / 63,373 29 8.00 8.00 9.00 227,700 303,500 Communication Technician (Part-time) 0.50 0.50 0.00 - - 9.50 9.50 10.00 $ 285,700 $ 363,500 Overtime 70,000 40,000 FICA Taxes 26,446 30,405 Deferred Compensation 31,113 36,315 Group Health Insurance Premium 36,493 57,937 Dependant Health Ins Premium 5,656 6,048 Employee Assistance Program 180 230 Worker's Comp Insurance 541 657 Total Personal Services $ 456,129 $ 535,092 Communications Supervisor Longevity May 2014 Numerous vacancies 2013 •, CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE POLICE DISPATCH UNIT Code: 010049 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget, FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 310,523 306,487 307,318 348,000 285,700 363,500 511400 Overtime 42,743 58,259 43,677 30,000 70,000 40,000 512100 FICA Taxes 26,293 26,835 25,682 28,068 26,446 30,405 512225 Deferred Compensation 30,569 31,016 29,914 31,500 31,113 36,315 512301 Group Health Insurance Premium 52,995 46,031 47,307 43,780 36,493 57,937 512305 Dependant Health Ins Premium 9,146 10,570 9,726 7,473 5,656 6,048 512309 Employee Assistance Program 194 198 204 230 180 230 512400 Worker's Comp Insurance 844 584 578 541 541 657 TOTAL PERSONAL SERVICES 473,307 479,980 464,406 489,592 456,129 535,092 OPERATING EXPENDITURES 534000 Travel and Per Diem 0 600 62 1,000 1,000 1,000 534101 Telephone 0 0 153 0 0 0 534105 Cellular Telephone 202 233 250 235 235 235 534110 Internet Access 0 157 480 500 480 480 534630 R & M- Office Equipment 316 2,305 2,981 2,850 2,500 2,800 534640 R & M- Operating Equipment 273 149 0 100 100 100 534650 R & M- Radios 419 212 10 300 300 300 534800 Promotional Activities 0 81 56 100 200 200 535200 Departmental Supplies 1,013 954 1,220 750 1,200 750 535210 Computer Supplies 134 566 1,058 900 900 900 535270 Uniforms 0 0 0 0 0 1,000 535410 Dues and Memberships 92 222 177 250 222 222 535450 Training and Education 0 420 300 750 1,500 3,500 TOTAL OPERATING EXPENDITURES 2,449 5,899 6,747 7,735 8,637 11,487 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 1,996 0 0 0 TOTAL CAPITAL OUTLAY 0 0 1,996 0 0 0 TOTAL POLICE DISPATCH UNIT 475,756 485,879 473,149 497,327 464,766 546,579 95 TY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 2013 ACCOMPLISHMENTS ✓ Maintained an efficient and effective response to enforcement of ordinances ✓ Investigated code complaints with follow ups and abatements ✓ Educated community on ordinances and code compliance FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Continue to educate the community on city ordinances ➢ Continue to be proactive in addressing code compliance ➢ Increase efficiency in responding to code complaints PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Water Violations 57 N/A N/A 3 25 5 Code Violations 2,041 1,730 1,517 1,732 1,800 1,200 Illegal Signs 299 386 523 520 700 515 Nuisance Abatement 246 993 283 327 300 315 Re- inspections n/a n/al 2,155 1 2,710 1 2,000 1 2,000 Property Inspections I n/a n/a 249 1 280 1 270 1 310 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 56.00% 52.00% Citizen Complaints - Respond to complaints of city ordinance violations and self - initiate code compliance and enforcement. 28.00% 30.00% Re- inspections - Follow up on notices of violations to ensure compliance. 1.00% 1.00% Code Enforcement Board - Provide direct support to Code Enforcement Board for Code Enforcement hearings. 15.00% 17.00% Documentation - To document complaints, as well as self - initiated actions, write reports and follow up letters and prepare documentation for Code Enforcement Board. 100.00%1 100.00% a CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for Code Enforcement is $168,792. This compares to the 2012 -2013 projected expenditures $160,908, an increase of $7,884 or 4.90 %. PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Amended Projected Adopted FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 FULL TIME EQUIVALENTS Actual Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 119,031 $ 111,852 $ 139,837 $ 142,210 $ 143,719 $ 140,158 $ 148,287 $ 8,129 Operating Expenses 20,447 21,107 19,487 23,156 20,680 20,750 20,505 (245) Capital Outlay - - - - - - - - Total $ 139,478 $ 132,959 $ 159,324 $ 165,366 $ 164,399 $ 160,908 $ 168,792 $ 7,884 Fiscal Year 2013 -14 Adopted Budget: 100 FICA Taxes 8,124 Major Current Level Changes from Clothing Allowance 240 1,320 Fiscal Year 2012 -13 Projected Expenditures: Deferred Compensation 9,575 10,035 Difference 1. Personal Services - Net increase due to health insurance costs and ending furlough days. 14,057 14,884 $ 8,129 2. Operating Expenditures - Net decrease due to internet services and repair and maintenance. 493 662 $ (245) 3. Capital Outlay - No purchases of capital items. 69 69 $ - PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Code Enforcement Officer 29,874 / 53,956 32 2.00 2.00 2.00 $ 63,939 $ 67,000 Administrative Assistant 37,135 / 67,071 60 1.00 1.00 1.00 42,353 44,400 3.00 3.00 3.00 $ 106,292 $ 111,400 Overtime 100 100 FICA Taxes 8,124 8,631 Clothing Allowance 240 1,320 Deferred Compensation 9,575 10,035 Group Health Insurance Premium 14,057 14,884 Dependant Health Ins Premium 493 662 Employee Assistance Program 69 69 Worker's Comp Insurance 1,208 1,186 Total Personal Services $ 140,158 $ 148,287 97 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CODE ENFORCEMENT DIVISION Code: 010045 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 73,508 103,.898 104,109 106,292 106,292 111,400 511400 Overtime 87 457 0 100 100 100 512100 FICA Taxes 5,507 7,903 7,817 8,124 8,124 8,631 512215 Clothing Allowance 0 240 240 240 240 1,320 512225 Deferred Compensation 6,624 9,392 9,370 9,575 9,575 10,035 512301 Group Health Insurance Premium 23,278 16,294 18,993 17,695 14,057 14,884 512305 Dependant Health Ins Premium 490 452 430 416 493 662 512309 Employee Assistance Program 61 63 69 69 69 69 512400 Worker's Comp Insurance 2,297 1,138 1,182 1,208 1,208 1,186 TOTAL PERSONAL SERVICES 111,852 139,837 142,210 143,719 140,158 148,287 OPERATING EXPENDITURES 534000 Travel and Per Diem 482 0 315 400 400 400 534101 Telephone 463 458 340 440 0 0 534105 Cellular Telephone 529 469 491 470 470 470 534110 Internet Services 81 1,001 1,012 1,100 1,010 965 534120 Postage 6,130 5,284 5,509 4,000 4,000 4,000 534620 R & M- Vehicles 1,479 1,410 1,723 1,650 1,650 1,650 534630 R & M - Office Equipment 528 0 0 100 100 0 534650 R& M -Radio 0 0 0 100 100 0 534910 Clerk of Court Filing Fees 3,607 3,259 3,177 3,000 3,000 3,000 535200 Departmental Supplies 1,186 556 753 500 700 700 535210 Computer Supplies 246 147 297 250 250 250 535230 Small Tools and Equipment 499 90 0 0 100 100 535260 Gas and Oil 4,704 6,302 8,824 7,900 8,000 8,000 535270 Uniforms and Shoes 528 451 232 300 500 500 535410 Dues and Memberships 90 60 70 70 70 70 535450 Training and Education 555 0 413 400 400 400 TOTAL OPERATING EXPENDITURES 21,107 19,487 23,156 20,680 20,750 20,505 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 132,959 159,324 165,366 164,399 160,908 168,792 U-] iCITY OF SEBASTIAN, FLORIDA 201312014 ANNUAL BUDGETI PUBLIC WORKS DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2013 -2014 Adopted budget for Public Works Department as a whale is $3,385,358. This compares to the 2012 -2013 projected expenditures of $3,204,771, an increase of $180,587 or 5.63 %. Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Difference 1. Personal Services Savings from turnover and realignments is offset by ending furloughs, $ 84.018 2. Operating Expenses - increase mainly due to increase in contract mowing. $ 137,213 3. Capital Outlay - Decrease due to less spending for capital items. $ (40,644) Public Works Department Cost Allocation Parks 27% Fleet Maintenance 6% Cemetery 5% Stormwater 31% 99 Roads 23 °In Facilities Maintenance 8% Projected Adopted FY 09110 FY 10/11 FY 11/12 FY 12113 FY 13/14 Actual Actual Actual Expenditures Budget Difference Personal Services $ 2,503,832 $ 2,199,973 $ 2,132,926 $ 2,190,161 $ 2,274,179 $ 84,018 Operating Expenses 988,217 988,177 953,747 902,466 1,039.679 137,213 Capital Outlay 49,700 13,104 16,734 112,144 71,5+00 (40,644) Total $ 3,541,749 $ 3,201,254 $ 3.103.407 $ 3,204.771 $ 3,385,358 $ 180,587 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Difference 1. Personal Services Savings from turnover and realignments is offset by ending furloughs, $ 84.018 2. Operating Expenses - increase mainly due to increase in contract mowing. $ 137,213 3. Capital Outlay - Decrease due to less spending for capital items. $ (40,644) Public Works Department Cost Allocation Parks 27% Fleet Maintenance 6% Cemetery 5% Stormwater 31% 99 Roads 23 °In Facilities Maintenance 8% CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGET CONSOLIDATED PUBLIC WORKS DEPARTMENT 100 2010 2011 2012 2013 2013 2014 Actual Actual Actual Budget Proiected Budget ROADS & MAINTENANCE PERSONAL SERVICES $ 758,644 $ 673,724 $ 623,760 $ 622,687 $ 622,687 $ 654,507 OPERATING EXPENDITURES 123,463 113,982 113,357 108,733 109,824 108,607 CAPITAL OUTLAY 32,281 1,665 - 39,000 38,580 31,000 $ 914,388 $ 789,371 $ 737,117 $ 770,420 $ 771,091 $ 794,114 TOTAL STORMWATER UTILITY PERSONAL SERVICES $ 596,385 $ 536,240 $ 456,842 $ 496,889 $ 494,932 $ 482,938 OPERATING EXPENDITURES 459,192 489,067 465,276 405,890 390,611 526,590 CAPITAL OUTLAY - - 1,185 1,200 4,000 - $ 1,055,577 $ 1,025,307 $ 923,303 $ 903,979 $ 889,543 $ 1,009,528 TOTAL FLEET MANAGEMENT PERSONAL SERVICES $ 163,773 $ 116,266 $ 174,212 $ 182,300 $ 182,900 $ 189,907 OPERATING EXPENDITURES 34,903 26,550 19,555 20,537 23,637 24,089 CAPITAL OUTLAY 12,000 - 1,006 3,929 3,929 2,000 $ 210,676 $ 142,816 $ 194,773 $ 206,766 $ 210,466 $ 215,996 TOTAL FACILITIES MAINTENANCE PERSONAL SERVICES $ 115,020 $ 110,977 $ 140,721 $ 137,847 $ 137,847 $ 130,583 OPERATING EXPENDITURES 120,304 113,193 105,539 110,331 115,437 122,925 CAPITAL OUTLAY - - 2,414 44,445 44,445 22,000 $ 235,324 $ 224,170 $ 248,674 $ 292,623 $ 297,729 $ 275,508 TOTAL PARKS & RECREATION PERSONAL SERVICES $ 747,688 $ 677,068 $ 650,016 $ 652,045 $ 645,171 $ 669,432 OPERATING EXPENDITURES 230,091 226,769 226,488 229,683 231,963 228,148 CAPITAL OUTLAY 5,419 11,439 12,129 33,000 21,190 16,500 $ 983,198 $ 915,276 $ 888,633 $ 914,728 $ 898,324 $ 914,080 TOTAL CEMETERY PERSONAL SERVICES $ 122,322 $ 85,698 $ 87,375 $ 86,814 $ 106,624 $ 146,812 OPERATING EXPENDITURES 20,264 18,616 23,532 30,440 30,994 29,320 CAPITAL OUTLAY - - 8,800 - - $ 142,586 $ 104,314 $ 119,707 $ 117,254 $ 137,618 $ 176,132 TOTAL TOTALS PERSONAL SERVICES $ 2,503,832 $ 2,199,973 $ 2,132,926 $ 2,178,582 $ 2,190,161 $ 2,274,179 OPERATING EXPENDITURES 988,217 988,177 953,747 905,614 902,466 1,039,679 CAPITAL OUTLAY 49,700 13,104 16,734 121,574 112,144 71,500 S 3,541,749 S 3,201,254 IS 3,103,407 1 $ 3,205,770 1 $ 3,204,771 $ 3,385,358 TOTAL 100 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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, as well as, provide heavy construction support to other departments as needed. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Completed Handicap Pier Improvements ✓ Continued regular maintenance of docks, piers, ramps ✓ Continued regular pothole maintenance and road crossing paving ✓ Continued Schumann Park Improvements ✓ Completed Senior Center Improvements ✓ Started Dog Park Restroom Construction FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continued regular maintenance on docks, piers and ramps ➢ Continued regular Pothole Maintenance on streets ➢ Continue assisting other departments ➢ Continue assisting Contractors ➢ Complete construction of Dog Park Restroom PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Miles of Paved Roads Maintained 156 156 157 156 157 Number of Parking Lots Maintained 16 16 16 16 16 Miles of Sidewalks Maintained 1 26 26 1 26 1 26 26 PROGRAM BUDGET DESCRIPTION FOR ROADS & MAINTENANCE DIVISION STAFFING NATURE OFACTIV1TY 12113 13114 30.00% 30.00% Streets and Allevways - Maintain 157 miles of paved streets. Maintain sixteen (16) municipally owned parking areas. Perform repairs to streets and roadways that are damaged due to deterioration. 20.00% 20.00% General Maintenance - Buildings, docks, piers, sidewalks, etc. 10.00% 10.00% 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. 40.00% 40.00% 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. 100.00% 100.00% 101 CITY OF SEBASTIAN,. FLORIDA 2013/2014 ANNUAL BUDGET ROADS & MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for the Roads and Maintenance Division is $794,114. This compares to the 2012 -2013 projected expenditures of $771,091, an increase of $23,023 or 2.99 %. 33,757 35,457 960 Amended Projected Adopted 59,352 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 230 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 758,644 $ 673,724 $ 623,760 $ 622,687 $ 622,687 $ 654,507 $ 31,820 Operating Expenses 123,463 113,982 113,357 108,733 109,824 108,607 (1,217) Capital Outlay 32,281 1,665 - 39,000 38,580 31,000 (7,580) Total $ 914,388 $ 789,371 $ 737,117 $ 770,420 $ 771,091 $ 794,114 $ 23,023 Fiscal Year 2013 -14 Adopted Budget: 1.00 $ 78,598 $ 82,400 Major Current Level Changes from 37,853 / 68,368 35 1.00 Fiscal Year 2012 -13 Projected Expenditures 1.00 62,955 Difference 1. Personal Services - Net increase mainly due to scheduled longevity increases and ending furlough days. 37,853 / 68,368 $ 31,820 2. Operating Expenses - Decrease mainly due to repair and maintenance of equipment. 1.00 1.00 $ (1,217) 3. Capital Outlay - Budgeted capital outlay are less than the prior year. Construction Specialist 34,972 / 63,164 $ (7,580) PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION 6,000 33,757 35,457 960 960 41,018 43,056 59,352 62,059 14,939 15,865 230 Projected Adopted 18,480 PAY $ 654,507 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Public Works Director 74,648 / 134,822 82 1.00 1.00 1.00 $ 78,598 $ 82,400 Administrative Supervisor 37,853 / 68,368 35 1.00 1.00 1.00 62,955 66,000 Maintenance Supervisor 37,853 / 68,368 35 1.00 1.00 1.00 53,434 56,000 Construction Specialist 34,972 / 63,164 34 1.00 1.00 1.00 46,266 48,500 Sign/Traffic Technician 30,729 / 55,500 26 1.00 1.00 1.00 45,790 48,000 Maintenance Worker III 29,851 / 53,914 8 1.00 1.00 1.00 37,202 39,000 Maintenance Worker II 26,842 / 48,480 6 3.00 3.00 3.00 94,030 99,500 Maintenance Worker I 25,254 / 45,612 4 1.00 1.00 1.00 31,480 33,000 10.00 10.00 10.00 Maint II Longevity May 2014 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 102 $ 449,755 $ 472,400 6,000 6,000 33,757 35,457 960 960 41,018 43,056 59,352 62,059 14,939 15,865 230 230 16,676 18,480 $ 622,687 $ 654,507 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION 103 EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Utility Bed Unit 12 $ 6,000 $ - $ - $ - $ - $ 6,000 Pick up - replace PW 11 25,000 - - - - 25,000 Enclosed Trailer PW -325 - 9,000 - - - 9,000 Toro Mower PW -311 - 13,000 - - - 13,000 Gator PW -33 - 10,000 - - - 10,000 Bob Cat Skid Steer PW -76 - 70,000 - - - 70,000 Dump Truck PW -10 - - 80,000 - - 80,000 Pickup PW -301 - - - 25,000 - 25,000 Backhoe PW -29 - - - 85,000 - 85,000 Trailer PW -76 - - - 12,000 - 12,000 Open Trailer PW -358 - - - 5,000 - 5,000 Open Trailer PW -360 - - - 5,000 - 5,000 Pick Up PW -05 - - - - 25,000 25,000 Pick Up PW -300 - - - - 25,000 25,000 Sign Truck PW -08 - - - - 45,000 45,000 Tractor PW -337 - - - - 35,000 35,000 $ 31,000 $102,000 $ 80,000 $132,000 $130,000 $ 475,000 103 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE ROADS & MAINTENANCE DIVISION Code: 010052 104 Amended FY 13/14 Account FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Proiected Budget PERSONAL SERVICES 511200 Regular Salaries 516,635 470,174 443,275 449,755 449,755 472,400 511400 Overtime 9,891 7,760 8,676 6,000 6,000 6,000 512100 FICA Taxes 38,435 34,240 32,975 33,757 33,757 35,457 512215 Clothing Allowance 1,200 1,080 960 960 960 960 512225 Deferred Compensation 47,387 43,014 40,675 41,018 41,018 43,056 512301 Group Health Insurance Premium 90,113 76,282 68,016 59,352 59,352 62,059 512305 Dependant Health Ins Premium 29,658 24,842 15,662 14,939 14,939 15,865 512309 Employee Assistance Program 276 253 230 230 230 230 512400 Worker's Comp Insurance 25,049 16,079 13,291 16,676 16,676 18,480 TOTAL PERSONAL SERVICES 758,644 673,724 623,760 622,687 622,687 654,507 OPERATING EXPENDITURES 533400 Other Contractual Services 0 200 1,425 1,600 1,600 2,000 533415 Janitorial Services 558 471 475 0 40 0 533420 Pest/Weed Control/Mowing 864 1,696 1,182 1,900 1,900 1,900 534000 Travel and Per Diem 389 501 396 500 500 1,000 534101 Telephone 1,875 1,409 1,338 1,120 1,305 1,320 534105 Cellular Telephone 2,429 2,702 2,639 2,600 2,900 2,900 534110 Internet Services 158 101 131 101 405 420 534120 Postage 163 159 470 102 100 100 534310 Electric 2,349 2,621 3,372 3,060 3,060 3,075 534320 Water /Sewer 261 295 318 350 350 300 534380 Trash Pickup/Hauling, Etc. 4,997 1,858 808 2,000 2,000 2,000 534420 Equipment Leases 182 180 632 500 500 500 534620 R & M- Vehicles 18,311 26,297 11,019 15,000 12,000 15,000 534630 R & M -Office Equipment 1,223 678 592 1,000 600 600 534640 R & M- Operating Equipment 17,787 16,816 19,518 15,000 20,000 15,000 534830 Special Events 1,468 650 383 2,000 1,000 1,000 534920 Legal Ads 155 189 612 200 200 200 535200 Departmental Supplies 13,090 12,955 18,277 12,000 12,000 12,000 535210 Computer Supplies 947 628 600 500 1,000 600 535230 Small Tools and Equipment 4,699 3,570 3,526 3,000 3,000 3,000 535260 Gas and Oil 26,212 25,680 22,369 20,700 20,000 20,000 535270 Uniforms and Shoes 3,121 2,381 1,594 1,600 1,600 1,600 535275 Safety Equipment 1,156 688 986 1,000 1,000 1,000 535310 Road Materials & Supplies 12,627 5,782 9,101 14,450 9,950 14,000 535350 Cement 7,518 4,644 10,922 7,000 10,000 7,000 535410 Dues and Memberships 439 348 357 450 414 415 535420 Books and Publications 180 0 0 100 0 0 535450 Training and Education 305 483 315 900 2,400 1,677 TOTAL OPERATING EXPENDITURES 123,463 113,982 113,357 108,733 109,824 108,607 CAPITAL OUTLAY 606400 Vehicles and Equipment 32,281 1,665 0 39,000 38,580 31,000 TOTAL CAPITAL OUTLAY 32,281 1,665 0 39,000 38,580 31,000 TOTAL ROADS & MAINTENANCE 914,388 789,371 737,117 770,420 771,091 794,114 104 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGET PUBLIC WORKS STORMWATER UTILITY DIVISION The Stormwater Utility Division is responsible for the control and maintenance of the City's stormwater drainage system consisting of 280 lane miles of swales, 50 miles of channels, 9 miles of canals and 310 catch basins and culvert structures. It is also the responsibility of the Stormwater Utility Division to enforce compliance with Federal NPDES regulations, as well as improvement of the stormwater runoff water quality prior to discharge into the Sebastian River and Indian River Lagoon in accordance with the Master Stormwater Management Plan. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Completed installation of quarter round for various locations ✓ Completed road paving and drainage on major roads ✓ Monitored mowing contractor ✓ Monitored ditch mowing contractor ✓ Worked with Applied Aquatics to spray canals ✓ Inspected drainage complaints as received ✓ Supervised contractor for the Power Line Road project FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue quarter round program ➢ Continue maintenance on collapsed culverts ➢ Continue monitoring the mowing contract ➢ Continue mowing of rear ditches and rights of ways. ➢ Continue working with Applied Aquatics to spray canals. ➢ Inspect drainage complaints as received. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2012/2013 Projected 2012/2013 Projected 2013/2014 Miles of swales 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 30,000 36,900 30,100 30,100 28,500 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 280 290 300 300 310 Linear feet Main Ditches reconstructed 20,000 10,000 10,000 10,000 10,000 Road Crossing Pipe Replacements 30 15 24 24 12 105 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 50.00% 50.00% Drainage Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 $ 456,842 $ rig Expenses 459,192 miles of large canals. Maintain 50 miles of ditches, swales and side yard ditches. 25.00% 25.00% Catch basins, Manholes and Culverts - Hand clean and mow small drainage ditches. Maintain 1,185 $ 1,055,577 310 catch basins and large /small culverts. 10.00% 10.00% 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. 5.00% 5.00% Building Dent Related Reviews: Site Plan Review, Pool Drainage Plan Review, Fence Permits, Driveway Permits, and meeting with engineers, contractors, and public as necessary. 10.00% 10.00% Capital Projects - Planning, Design, Specifications Consultant Coordination Bidding and Contracts, Construction Management inspections. 100.00% 100.00% STORMWATER UTILITY DIVISION BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for the Stormwater Utility Division is $1,009,528. This compares to the 2012 -2013 ected expenditures of $889,543 an increase of $119,985 or 13.49 %. FY 09 -10 FY 10 /11 FY 11/12 Actual Actual Actual 1 Services $ 596,385 $ 536,240 $ 456,842 $ rig Expenses 459,192 489,067 465,276 Outlay - - 1,185 $ 1,055,577 $ 1,025,307 $ 923,303 $ Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures: Amended Projected FY 12/13 FY 12/13 496,889 $ 405,890 1,200 903,979 $ 494,932 $ 390,611 Adopted FY 13/14 Budget Difference $ 1 482,938 $ (11,994)1 526,590 135,979 - (a nnm 1. Personal Services - Decrease from replacing personnel at lower pay grades offset by ending furlough days. 2. Operating Expenses - Net increase primarily for the cost of contract mowing. 3. Capital Outlay - No Capital Outlay items are budgeted. 106 $ 119,985 Difference $ (11,994) $ 135,979 $ (4,000) CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL.BUDGET PERSONAL SERVICES SCHEDULE WATER UTILITY DIVISION 3,000 3,000 FICA Taxes 25,257 24,568 Clothing Allowance 1,090 960 Deferred Compensation 31,598 30,407 Group Health Insurance Premium Projected Adopted Dependant Health Ins Premium PAY 16,707 FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 ter Superintendent 51,311 / 92,674 70 1.00 1.00 1.00 $ 58,672 $ 64,400 ter Supervisor 32,699 / 65,112 35 2.00 100 2.00 72,792 78,500 Lion Inspector 33,953 / 61,323 33 1.00 1.00 1.00 53,910 59,000 ,nee Worker III 26,544 / 47,943 26 1.00 2.00 0.00 82,527 - .nce Worker II 26,315 / 47,530 24 2.00 2.00 1.00 55,852 33,000 ,nee Worker I 23,580 / 42,588 22 2.00 1.00 4.00 23,378 99,000 9.00 9.00 9.00 $ 347,131 $ 333,900 Overtime 3,000 3,000 FICA Taxes 25,257 24,568 Clothing Allowance 1,090 960 Deferred Compensation 31,598 30,407 Group Health Insurance Premium 52,271 51,709 Dependant Health Ins Premium 18,063 16,707 Employee Assistance Program 215 207 Worker's Comp Insurance 16,307 21,480 Total Personal Services $ 494,932 $ 482,938 107 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE STORMWATER UTILITY DIVISION Code: 010053 108 Amended FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Projected Budget PERSONAL SERVICES 511200 Regular Salaries 407,992 369,879 315,670 347,131 347,131 333,900 511400 Overtime 1,481 2,181 1,678. 3,000 3,000 3,000 512100 FICA Taxes 30,156 26,818 22,402 25,257 25,257 24,568 512215 Clothing Allowance 1,320 1,320 960 960 1,090 960 512225 Deferred Compensation 36,853 33,485 28,561 31,598 31,598 30,407 512301 Group Health Insurance Premium 78,395 64,365 55,391 52,999 52,271 51,709 512305 Dependant Health Ins Premium 16,423 21,550 21,109 19,430 18,063 16,707 512309 Employee Assistance Program 276 250 202 207 215 207 512400 Worker's Comp Insurance 23,489 16,392 10,869 16,307 16,307 21,480 TOTAL PERSONAL SERVICES 596,385 536,240 456,842 496,889 494,932 482,938 OPERATING EXPENDITURES 533150 Engineering Services 6,248 840 0 250 250 250 533400 Other Contractural Services 2,543 2,300 8,875 6,000 9,000 9,000 533420 Pest/Weed Control/Mowing 42,889 34,889 32,298 45,000 45,000 45,000 533425 Contract Mowing Services 211,503 212,728 215,428 136,238 136,238 257,500 533427 Contract Qtr Round Maintenance 12,500 12,000 14,571 6,000 6,000 15,000 534101 Telephone 330 839 820 665 900 910 534105 Cellular Telephone 1,800 1,796 1,753 1,800 1,920 1,920 534110 Internet Services 37 37 26 40 0 0 534120 Postage 51 1 1 10 10 10 534310 Electric 1,338 1,078 1,079 1,015 800 700 534320 Water /Sewer 1,491 3,164 798 1,220 1,000 1,000 534380 Trash Pickup/Hauling, Etc. 9,198 8,438 3,485 6,000 6,000 5,000 534420 Equipment Leases 40 137 1,174 1,500 1,500 1,500 534620 R & M- Vehicles 19,902 32,073 20,323 24,000 24,000 24,000 534630 R & M - Office Equipment 1,301 1,903 1,240 1,352 600 600 534640 R & M- Operating Equipment 28,462 50,570 39,415 52,000 40,000 40,000 534920 Legal Ads 0 0 83 0 0 0 535200 Departmental Supplies 3,265 4,265 5,538 4,500 4,500 4,500 535210 Computer Supplies 7 311 570 200 305 200 535230 Small Tools and Equipment 791 1,420 1,165 1,500 2,000 2,000 535260 Gas and Oil 38,795 41,026 36,561 39,000 30,000 30,000 535270 Uniforms and Shoes 2,716 2,321 1,535 1,350 1,350 1,350 535275 Safety Equipment 1,139 324 261 1,000 1,000 1,000 535310 Road Materials & Supplies 20,494 13,077 11,706 15,000 15,000 15,000 535320 Sod 11,833 18,305 27,559 20,000 13,000 15,000 535350 Cement 19,255 17,139 11,140 10,000 20,000 25,000 535355 Culvert Pipe 19,544 27,881 27,753 30,000 30,000 30,000 535410 Dues and Memberships 113 116 119 150 138 150 535420 Books and Publications 35 0 0 0 0 0 535450 Training and Education 1,572 89 0 100 100 0 TOTAL OPERATING EXPENDITURES 459,192 489,067 465,276 405,890 390,611 526,590 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 1,185 1,200 4,000 0 TOTAL CAPITAL OUTLAY 0 0 1,185 1,200 4,000 0 TOTAL STORMWATER UTILITY DIVISION 1,055,577 1 1,025,307 1 923,303 1 903,979 1 889,543 1 1,009,528 108 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PUBLIC WORKS 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 120 vehicles, 27 units of major equipment and 160 units of smaller equipment and tools. In addition, the Fleet Management staff also maintains the City's fuel facilities in the compound, assuring fuel availability for the fleet and compliance with E.P.A. requirements. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Maintained fuel facility to EPA standards ✓ Upgraded the Hurricane Manual for better planning and completion of fleet management services during emergencies. ✓ Expanded the use of government contracts to purchase vehicles, equipment, repair parts and services. ✓ Sale of surplus vehicles and equipment. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Replace diesel fuel tank/pump system. ➢ Expand training for Fleet staff and equipment operators. ➢ Reduce the repair parts inventory and exchange obsolescent inventory. ➢ Generate revenue from the sale of surplus vehicles and equipment. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Number of Vehicles Maintained 120 120 121 124 120 Number of Heavy Equipment Maintained 46 46 42 31 27 Number of Light Equipment Maintained 110 110 129 155 160 Preventive Maintenance Services 224 200 209 1 200 200 Road Service Calls 225 200 185 200 160 Completed Service Requests 983 650 715 650 650 109 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE FLEET MANAGEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for Vehicle Maintenance is $215,996. This compares to the 2012 -2013 projected expenditures of $210,466, an increase of $5,530 or 2.63 %. 12113 13114 10.00% Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 2,800 sq. ft. maintenance facility. Actual Actual Actul Budget Expenditures Budget Difference Personal Services $ 163,773 $ 116,266 $ 174,212 $ 182,300 $ 182,900 $ 189,907 $ 7,007 Operating Expenses 34,903 26,550 19,555 20,537 23,637 24,089 452 Capital Outlay 12,000 - 1,006 3,929 3,929 2,000 (1,929) Total $ 210,676 $ 142,816 $ 194,773 $ 206,766 $ 210,466 $ 215,996 $ 5,530 Fiscal Year 2013 -14 Adopted Budget: computerized parts and tools inventory. Major Current Level Changes from 5.00% General Administrative - Preparation of Budget, maintenance of vehicle records and training records. 5.00% Fiscal Year 2012 -13 Projected Expenditures Administration of City Fuel Facility Management Program - Supervise and maintain unleaded gasoline an Difference 1. Personal Services - Increased for longevity and ending furlough days is offset by waiver of group insurance. 5.00% $ 7,007 2. Operating Expenses - Increase mainly due to repair and maintenance of buildings. $ 452 3. Capital Outlay - Reduction in budgeted capital outlay items. 5.00% General Administrative Program - Implementation of Guidelines for the acquisition and replacement of Flee $ (1,929) PROGRAM BUDGET FOR FLEET MANAGEMENT DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 10.00% 10.00% Administration of City Fleet Management Program - Supervise and direct employees in the implementation of a Fleet Management Program for over 200 pieces of equipment. Develop and direct the maintenance of 2,800 sq. ft. maintenance facility. 45.00% 45.00% Vehicle Maintenance - Schedule and perform vehicle preventive maintenance, mechanical and body repair services on all city-owned vehicles and equipment, except Golf Course equipment. 10.00% 10.00% Order and Parts Processing - Order, receive and stock vehicle repair parts and material. Schedule vehicle sublet repairs. 5.00% 5.00% Employee Training - Train employees in new corrective repair procedures, waste disposal, and Department of Labor Safety Requirements and Standards. 10.00% 10.00% Vehicle Data Processing - Data processing of work orders, issue slips, purchase orders and parts. Maintain computerized parts and tools inventory. 5.00% 5.00% General Administrative - Preparation of Budget, maintenance of vehicle records and training records. 5.00% 5.00% Administration of City Fuel Facility Management Program - Supervise and maintain unleaded gasoline an diesel fuel storage and dispensing facilities. Implement, monitor and maintain Fuel Management System. 5.00% 5.001/o Planning and implementation of Fleet Maintenance Programs - Plan, develop and implement programs to modernize facilities equipment and tools. 5.00% 5.00% General Administrative Program - Implementation of Guidelines for the acquisition and replacement of Flee Assets. 100.00% 100.00% 110 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE :T MANAGEMENT DIVISION 1,200 PAY POSITION RANGE ;e Superintendant 46,541 / 84,058 Mechanic 31,058 / 56,144 anic 25,063 / 45,266 :al Assistant 11.01 /19.89 Schmidt Waive Insurance Jennings 5% Longevity April 2013 Richards - off insurance $ 137,875 $ 147,000 Overtime 1,200 1,200 FICA Taxes Projected Adopted Clothing Allowance FULL TIME EQUIVALENTS Expenditure Budget GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 70 1.00 1.00 1.00 $ 56,280 $ 59,000 29 1.00 1.00 1.00 40,060 44,500 24 1.00 1.00 1.00 30,535 32,000 21 0.50 0.50 0.50 11,000 11,500 3.50 3.50 3.50 $ 137,875 $ 147,000 Overtime 1,200 1,200 FICA Taxes 10,612 11,356 Clothing Allowance 240 240 Deferred Compensation 11,494 12,325 Group Health Insurance Premium 18,924 15,015 Dependant Health Ins Premium 0 0 Employee Assistance Program 92 92 Worker's Comp Insurance 2,463 2,679 Total Personal Services $ 182,900 $ 189,907 CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Replace oil pumps and dispenser. $ 2,000 $ 1,000 $ - $ - $ - $ 3,000 $ 2,000 $ 1,000 $ - $ - $ - $ 3,000 111 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE FLEET MANAGEMENT DIVISION Code: 010054 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 123,045 87,376 128,748 137,875 137,875 147,000 511400 Overtime 1,256 813 1,389 600 1,200 1,200 512100 FICA Taxes 9,488 6,756 10,003 10,612 10,612 11,356 512215 Clothing Allowance 360 120 240 240 240 240 512225 Deferred Compensation 8,283 6,024 10,452 11,494 11,494 12,325 512301 Group Health Insurance Premium 17,814 13,940 21,646 18,924 18,924 15,015 512305 Dependant Health Ins Premium 309 0 0 0 0 0 512309 Employee Assistance Program 71 60 90 92 92 92 512400 Worker's Comp Insurance 3,147 1,177 1,644 2,463 2,463 2,679 TOTAL PERSONAL SERVICES 163,773 116,266 174,212 182,300 182,900 189,907 OPERATING EXPENDITURES 533400 Other Contractual Services 1,500 750 1,281 1,600 1,600 1,600 533410 Environmental Services 350 50 50 250 250 250 533415 Janitorial Services 2,558 471 475 0 40 0 534000 Travel and Per Diem 0 168 365 665 950 967 534101 Telephone 579 573 436 690 210 210 534105 Cellular Telephone 550 652 849 756 842 842 534110 Internet Access 40 41 30 40 0 0 534310 Electric 3,704 2,940 2,790 2,705 2,530 2,530 534320 Water /Sewer 261 295 318 360 340 340 534440 Rents and Leases 0 200 0 0 0 0 534610 R & M - Buildings 0 58 0 850 850 1,300 534620 R & M- Vehicles 980 962 655 1,400 1,400 1,400 564330 R & M - Office Equipment 175 350 449 500 600 600 534640 R & M- Operating Equipment 5,769 5,958 3,188 2,571 4,000 4,000 534920 Legal Ads 0 0 60 0 0 0 535200 Departmental Supplies 9,909 5,055 3,524 2,300 3,000 3,000 535210 Computer Supplies 253 3,004 307 900 400 450 535230 Small Tools and Equipment 2,601 1,858 1,731 1,500 2,200 2,200 535260 Gas and Oil 3,175 1,717 1,516 1,750 2,200 2,200 535270 Uniforms and Shoes 1,839 1,104 827 950 950 950 535275 Safety Equipment 0 340 405 300 325 300 535420 Books and Publications 660 0 0 0 0 0 535450 Training and Education 0 4 299 450 950 950 TOTAL OPERATING EXPENDITURES 34,903 26,550 19,555 20,537 23,637 24,089 CAPITAL OUTLAY 606400 Vehicles and Equipment 12,000 0 1,006 3,929 3,929 2,000 TOTAL CAPITAL OUTLAY 12,000 0 1,006 3,929 3,929 2,000 TOTAL FLEET MANAGEMENT DIVISION 210,676 142,816 194,773 206,766 210,466 215,996 112 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PUBLIC WORKS PARKS & RECREATION DIVISION The Parks and Recreation Division is responsible for all maintenance and upkeep of the City parks and landscape areas of City properties. Responsibilities include trash removal, landscaping, turf grass maintenance, planting & removal of trees, shrubs, turf and annuals at fifteen (15) parks, grounds of four (4) City Buildings, two (2) boat ramps, Indian River Drive walkway and four (4) piers. Provides irrigation maintenance on all city properties, daily maintenance of eight (8) baseball /softball fields, four (4) football /soccer fields, ten (10) tennis courts including four (4) clay courts, four (4) basketball courts, Dog Park, Splash Pad and medians on US 1 and Schumann Drive. Also provides, aerobics, exercise, dance, Yoga, Tai Chi, gymnastics, baby bees and karate programs at the Community Center. Operates the Skate Park and Clay Tennis Courts at Friendship Park and coordinates the annual Easter Egg Hunt and Halloween Parade. Assist with all Park & Special Events. Starting in FY 2011 -12, the maintenance of the Sebastian Blvd. intersections were added as part of the park maintenance program. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Re- Surfaced, Laser Leveled & Installed New Lines, Nets and Posts at Clay Tennis Courts ✓ Installed new playground at Community Center. ✓ Installed new sports lighting on Multi Purpose Field at B.S.S.C. ✓ Renovated Baseball and Football Field Restrooms at B.S.S.C. ✓ Installed new sports lighting on Volleyball Courts at Riverview Park. ✓ Installed Shade Canopies for Bleachers at B.S.S.C. Baseball Fields. ✓ Continued quality maintenance and beautification of all Parks & City Grounds FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Complete capital improvements approved in the C.I.P. Budget ➢ Continue quality maintenance and beautification of all Parks & City Grounds PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Large Park Areas 280 Acres 280 Acres 280 Acres 280 Acres 280 Acres Sports Complex 22 Acres 22 Acres 22 Acres 22 Acres 22 Acres City Grounds 8 Acres 8 Acres 8 Acres 8 Acres 8 Acres Medians and Walkways 5 miles 5 miles 5 miles 5 miles 5 miles 113 TY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PROGRAM BUDGET DESCRIPTION FOR PARKS & RECREATION DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 75.00% 75.00% Parks - Mow, weed, and edge 50 acres of park land and 15 park locations. Remove trash at all parks to maintain maximum cleanliness. Fertilization and chemical control of weeds and insects. 5.00% 5.00% Active Recreation - Provide aerobics, exercise, dance, Yoga, Tai Chi, gymnastics, baby bees and karate programs at the Community Center. 2.50% 2.50% Playgrounds - Repair and maintain equipment at all City owned playground areas. 11.00% 11.00% Ballfields - Fertilization and Pest Control, drag, rake, mow, remove trash, and maintain facilities at 8 organized -play fields to maintain a safe area of play. 5.00% 5.00% Landscaping - Trimming, removal and replacement of trees, plants and sod on all City properties. 1.50% 1.50% Structural Repairs and Irrigation - Maintain, repair and/or replace buildings, structures an d irrigation systems. 100.00% 100.00% Expenditures PARKS & RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for Parks & Recreation is $914,080. This compares to the 2012 -2013 projected expenditures of $898,324, a decrease of $15,756 or 1.75 %. Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 747,688 $ 677,068 $ 650,016 $ 652,045 $ 645,171 $ 669,432 $ 24,261 Operating Expenses 230,091 226,769 226,488 229,683 231,963 228,148 (3,815) Capital Outlay 5,419 11,439 12,129 33,000 21,190 16,500 (4,690) Total $ 983,198 $ 915,276 $ 888,633 $ 914,728 $ 898,324 $ 914,080 $ 15,756 Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -2013 Projected Expenditures Difference 1. Personal Services - Decrease from positions replaced at lower pay grades offset by ending furlough days. $ 24,261 2. Operating Expenses - Net decrease due to reduction in repair and maintenance of parks. $ (3,815) 3. Capital Outlay - Decrease in amount of budgeted capital items. $ (4,690) 114 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDG PERSONAL SERVICES SCHEDULE PARKS & RECREATION DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 Parks Superintendent 53,877 / 97,308 70 1.00 1.00 1.00 $ 66,775 $ 70,000 Parks Supervisor 34,334 / 62,012 35 1.00 1.00 1.00 39,608 41,500 Recreation Supervisor 34,334 / 62,012 35 1.00 1.00 1.00 39,108 41,000 Foreman 28,196 / 50,925 29 1.00 1.00 0.00 29,578 - Maintenance Worker II 25,063 / 49,906 24 3.00 3.00 3.00 112,129 119,500 Maintenance Worker I 23,580 / 44,718 22 4.00 4.00 5.00 110,695 142,000 Asst Recreation Supervisor 0.00 0.00 0.50 - 2,000 Skate Park Attendants(') 2.50 2.50 2.50 21,000 21,000 Gymnastic Assistants') 4.50 4.50 4.00 25,000 21,000 Tennis Courts Attendants(') 2.00 2.00 2.00 28,000 28,000 20.00 20.00 20.00 $ 471,893 $ 486,000 Overtime 10,000 10,000 FICA Taxes 35,105 38,036 Clothing Allowance 1,080 1,200 Deferred Compensation 36,808 38,268 Group Health Insurance Premium 60,552 64,523 Dependant Health Ins Premium 18,725 18,435 Employee Assistance Program 253 253 Worker's Comp Insurance 10,755 12,717 Total Personal Services $ 645,171 $ 669,432 (1) F /T/E position years represents full time equivalent positions. For Gymnastic Assistants, 4 equals eight temporary part -time positions. For Skate Park Attendants, 2.5 equals five temporary part -time positions. For Tennis Courts, 2 equals four temporary part-time positions. Maintenace Worker 117.5% Longevity July 2014 Maintenace Worker 15% Longevity January 2014 CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Basketball Goals $ 4,000 $ - $ - $ - $ - $ 4,000 Tow Behind Sprayer - 3,500 - - - 3,500 Trailer - 8,000 - - - 8,000 Front Deck Mower 12,500 - - - - 12,500 Truckster - 9,000 - - - 9,000 Front Deck Mower - 13,000 - - - 13,000 Enclosed Trailer - 9,000 - - - 9,000 New Tractor - - 50,000 - - 50,000 $ 16,500 $ 42,500 $ 50,000 $ - $ - $ 109,000 115 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PARKS & RECREATION DIVISION Code: 010057 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 447,109 415,097 391,279 397,893 397,893 414,000 511300 Temporary Salaries 71,032 65,986 70,330 74,000 74,000 72,000 511400 Overtime 10,943 11,370 13,171 10,000 10,000 10,000 512100 FICA Taxes 38,257 35,562 34,039 35,105 35,105 38,036 512215 Clothing Allowance 1,320 1,080 960 1,080 1,080 1,200 512225 Deferred Compensation 41,225 38,382 36,286 36,808 36,808 38,268 512301 Group Health Insurance Premium 91,594 72,052 68,303 60,552 60,552 64,523 512305 Dependant Health Ins Premium 28,342 26,517 25,868 25,599 18,725 18,435 512309 Employee Assistance Program 307 276 253 253 253 253 512400 Worker's Comp Insurance 17,559 10,746 9,527 10,755 10,755 12,717 TOTAL PERSONAL SERVICES 747,688 677,068 650,016 652,045 645,171 669,432 OPERATING EXPENDITURES 533400 Other Contractual Services 0 100 0 0 0 0 533415 Janitorial Services 13,809 6,625 3,940 0 308 0 534000 Travel and Per Diem 0 1,036 1,059 900 1,300 1,300 534101 Telephone 2,374 2,440 2,493 2,370 2,825 2,878 534105 Cellular Telephone 2,511 2,671 2,619 2,550 2,200 2,430 534110 Internet Services 20 20 76 20 405 420 534120 Postage 209 149 92 100 100 100 534310 Electric 93,082 85,973 89,111 94,950 86,000 86,000 534320 Water /Sewer 11,342 11,056 10,038 8,000 8,950 9,325 534380 Trash Pickup/Hauling, Etc. 159 0 0 100 I00 100 534420 Equipment Leases 0 0 0 100 100 I00 534620 R & M- Vehicles 4,705 9,510 8,310 8,500 7,500 7,500 534630 R & M - Office Equipment 653 671 592 600 595 595 534640 R & M - Operating Equipment 18,741 19,411 13,785 18,000 19,000 19,000 534680 R & M - Irrigation Systems 4,724 7,671 3,538 3,000 3,500 3,500 534685 R & M - Grounds Maintenance 14,331 15,225 11,964 14,000 14,000 14,000 534686 R & M - Parks Facilities 17,680 14,588 20,784 16,000 27,000 16,000 534830 Special Event Expense 2,327 2,370 2,430 3,500 3,500 3,500 535200 Departmental Supplies 2,773 3,154 2,251 2,500 2,500 2,500 535210 Computer Supplies 1 76 120 450 730 120 535220 Cleaning Supplies 28 46 126 200 400 400 535221 Fertilizer /Chemical Supplies 10,846 9,500 11,154 12,000 12,000 12,000 535230 Small Tools and Equipment 1,719 2,380 2,816 3,000 5,000 12,500 535260 Gas and Oil 23,053 27,840 35,199 34,600 29,000 29,000 535270 Uniforms and Shoes 3,404 2,596 1,886 1,800 2,300 2,300 535275 Safety Equipment 765 357 205 500 500 500 535410 Dues and Memberships 655 823 1,109 1,143 1,200 1,130 535420 Books and Publications 0 0 142 150 100 100 535450 Training and Education 180 481 649 650 850 850 TOTAL OPERATING EXPENDITURES 230,091 226,769 226,488 229,683 231,963 228,148 CAPITAL OUTLAY 606300 Improvements Other Than Bldgs 2,475 0 0 16,000 2,000 0 606400 Vehicles and Equipment 2,944 11,439 12,129 17,000 19,190 16,500 TOTAL CAPITAL OUTLAY 5,419 11,439 12,129 33,000 21,190 16,500 TOTAL PARKS & RECREATION DIVISION 983,198 915,276 888,633 914,728 1 898,324 1 914,080 116 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PUBLIC WORKS CEMETERY DIVISION The Cemetery Division is responsible for the maintenance, upkeep, and beautification of the Sebastian Cemetery that encompasses 10.74 acres of grass, trees, and hedges that are under a perpetual care clause purchased along with burial spaces by Sebastian residents. The staff is responsible for the location of burial sites for sales, internment, assistance in locating burial spaces of family members, friends, and staff from funeral homes and monument companies. Responsibilities also include record administration and adhering to ordinances, rules and regulations. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Continued putting in granite benches ✓ Put new wood benches in the gazebo & painted, also all sidewalks ✓ Painted the inside of office plus the floor ✓ Installed new trash receptacles @ designated areas ✓ Purchased new property for expansion FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Quality of Life ➢ Continue putting benches in for the public. ➢ Have the whole cemetery resurfaced, along with Miami curve. City Goal: Governmental Efficiency ➢ Continue to maintain the cemetery in a efficient manner. ➢ To make it as pleasant for the public as possible. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Cremains, including niches 43 27 30 32 33 Burials 23 27 35 34 34 Acres of property maintained 9.34 9.34 9.34 9.34 10.74 Operating cost per acre maintained $15,266 $11,169 $18,142 $12,554 $16,400 117 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CEMETERY DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 60.00% 60.00% Cemetery Ground Maintenance - Maintain 9.34 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. 10.00% 10.00% Public Relations - Assist with sales and locations of burial spaces and assist citizens and visitors in locating burial spaces of family members and friends. 20.00% 20.00% Administration - Assist in record keeping, bill processing, sales and products. 10.00% 10.00% Burials - Markings for gravediggers, policing area for ants, checking flowers and parking cars. 100.00%1 100.00% Expenditures CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for the Cemetery is $176,132. This compares to the 2012 -2013 projected expenditures of $137,618, an increase of $38,514 or 27.99 %. Amended Projected Adopted FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 122,322 $ 85,698 $ 87,375 $ 86,814 $ 106,624 $ 146,812 $ 40,188 Operating Expenses 20,264 18,616 23,532 30,440 30,994 29,320 (1,674) Capital Outlay - - 8,800 - - - - Total $ 142,586 $ 104,314 $ 119,707 $ 117,254 $ 137,618 $ 176,132 $ 38,514 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenditures Difference 1. Personal Services - Increase from ending furloughs and transfering employee to a Maintenance Worker I position. $ 40,188 2. Operating Expenses - Net decrease mainly due to repair and maintenance of buildings. $ (1,674) 3. Capital Outlay - No budgeted capital outlay items. $ - 118 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE METERY DIVISION 1,000 5,769 8,280 120 240 7,127 9,742 7,982 12,459 3,714 3,922 Projected Adopted 2,616 PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 netery Supervisor 32,699 / 73,495 35 1.00 1.00 1.00 $ 62,955 $ 66;000 intenance Worker I 23,580 / 53,000 22 0.00 0.50 1.00 15,110 41,000 1.00 1.50 2.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services CAPITAL OUTLAY SCHEDULE DIVISION $ 78,065 $ 107,000 1,200 1,000 5,769 8,280 120 240 7,127 9,742 7,982 12,459 3,714 3,922 31 46 2,616 4,123 $ 106,624 $ 146,812 EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2017 -18 TOTAL Riding Mower $ - $ 9,600 $ - $ - $ - $ 9,600 $ - $ 9,600 $ - $ - $ - $ 9,600 119 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE CEMETERY DIVISION Code: 010059 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11112 Actual Amended FY 12/13 Budget FY 12113 Projected FY 13114 Adopted Budget 511200 Regular Salaries 85,152 63,186 62,932 62,955 78,065 107,000 511400 Overtime 601 381 740 1,000 1,200 1,000 512100 FICA Taxes 6,094 4,598 4,562 4,613 5,769 8,280 512215 Clothing Allowance 240 120 240 120 120 240 512225 Deferred Compensation 7,718 5,721 5,730 5,767 7,127 9,742 512301 Group Health Insurance Premium 12,282 6,465 7,086 6,006 7,982 12,459 512305 Dependant Health Ins Premium 5,976 3,444 3,772 3,714 3,714 3,922 512309 Employee Assistance Program 38 23 25 23 31 46 512400 Worker's Comp Insurance 4,221 1,760 2,288 2,616 2,616 4,123 TOTAL PERSONAL SERVICES 122,322 85,698 87,375 86,814 106,624 146,812 OPERATING EXPENDITURES 533400 Other Contractual Services 0 0 3,000 12,000 8,730 9,000 533415 Janitorial Services 2,084 219 252 0 21 0 534101 Telephone 1,526 1,674 1,648 1,800 1,800 1,600 534105 Cellular Telephones 480 559 578 565 644 800 534110 Internet Access 528 574 570 600 555 555 534310 Electric 1,836 2,054 1,813 1,680 1,680 1,700 534610 R & M - Buildings 143 199 0 825 3,925 200 534620 R & M- Vehicles 0 65 284 250 250 550 534630 R& M- Office Equipment 0 0 0 0 0 600 534640 R & M- Operating Equipment 3,093 2,664 4,620 2,700 2,700 2,800 534685 R & M - Grounds Maintenance 4,103 5,140 3,196 3,280 3,280 3,575 535200 Departmental Supplies 3,999 2,935 3,300 3,310 3,310 3,730 535210 Computer Supplies 0 0 136 200 200 205 535220 Cleaning Supplies 0 181 148 250 250 200 535230 Small Tools and Equipment 0 19 1,024 500 500 785 535260 Gas and Oil 1,558 2,047 2,547 2,080 2,080 2,425 535270 Uniforms and Shoes 715 286 185 200 200 395 535275 Safety Equipment 199 0 231 200 869 200 TOTAL OPERATING EXPENDITURES 20,264 18,616 23,532 30,440 30,994 29,320 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 8,800 0 0 0 TOTAL CAPITAL OUTLAY 0 0 8,800 0 0 0 TOTAL CEMETERY DIVISION 142,586 104,314 119,707 117,254 137,618 176,132 120 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI PUBLIC WORKS FACILITIES MAINTENANCE DIVISION The Facilities Maintenance Division is responsible for the maintenance and repair for 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 such as moving office equipment and furniture. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Continue to adhere to ongoing preventive maintenance schedule. ✓ Monitored and controlled supplies and equipment; ordered supplies and tools as necessary. ✓ Coordinated with contractors in providing contract services. Monitored work activities to ensure compliance with established policies and procedures. ✓ Completed six month trial of in house janitorial services. FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Governmental Efficiency ➢ Plan, prioritize and modify as needed current preventive maintenance schedules. ➢ Continue to review purchases of supplies and materials for competitive pricing. ➢ Continue to review contract for services to insure competitive pricing. ➢ Continue to evaluate the effectiveness of the in house janitorial services. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Number of facility and sites maintained 53 55 55 55 55 Total square footage maintained 144,513 160,538 160,538 160,538 160,538 Total number of work orders completed 162 1 170 1 132 1 170 1 150 Cost per square foot maintained $1.63 1 $1.40 1 $1.55 1 $1.85 1 $1.72 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 60.00% 20.00% 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. 20.00% 20.00% 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. 20.00% 60.00% General Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities. 100.00%1 100.00% 121 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDG FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for the Facilities Maintenance is $275,508. This compares to the 2012 -2013 projected expenditures of $297,729, a decrease of $22,221 or 7.46 %. POSITION RANGE Facilities Maintenance Supervisor Amended Projected Adopted Maintenance Worker I FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 12 -13 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 115,020 $ 110,977 $ 140,721 $ 137,847 $ 137,847 $ 130,583 $ (7,264) Operating Expenses 120,304 113,193 105,539 110,331 115,437 122,925 7,488 Capital Outlay - - 2,414 44,445 44,445 22,000 (22,445) Total $ 235,324 $ 224,170 $ 248,674 $ 292,623 $ 297,729 $ 275,508 $ (22,221) Fiscal Year 2013 -2014 Adopted Budget: 0.00 2.00 Major Current Level Changes from 35,360 35,360 Fiscal Year 2012 -2013 Projected Expenditures 3.00 3.00 Difference 1. Personal Services - Decrease from reduction of one position is partly offset by ending furlough days. $ (7,264) 2. Operating Expenses - Increase mainly due to repair and maintenance of buildings. $ 7,488 3. Capital Outlay - Due to less budgeted for capital outlay items. $ (22,445) PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE CAPITAL OUTLAY SCHEDULE IFACILITIES MAINTENANCE Description oof Racks, Lockable Storage ew Floor @ Community Center dd'1 pump @ Yacht Club PAY POSITION RANGE Facilities Maintenance Supervisor 32,699 / 59,058 Maintenance Worker II 25,063 / 45,266 Maintenance Worker I 23,580 / 42,588 Custodian (Part-time) 8.50 /hr CAPITAL OUTLAY SCHEDULE IFACILITIES MAINTENANCE Description oof Racks, Lockable Storage ew Floor @ Community Center dd'1 pump @ Yacht Club $ 103,139 $ 96,860 Overtime 7,500 7,500 FICA Taxes Projected Adopted Clothing Allowance FULL TIME EQUIVALENTS Expenditure Budget GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 35 1.00 1.00 1.00 $ 32,917 $ 35,500 24 1.00 1.00 0.00 10,052 0 22 1.00 1.00 1.00 24,810 26,000 0.00 2.00 2.00 35,360 35,360 3.00 3.00 3.00 $ 103,139 $ 96,860 Overtime 7,500 7,500 FICA Taxes 8,458 8,002 Clothing Allowance 360 240 Deferred Compensation 6,807 6,232 Group Health Insurance Premium 8,629 8,668 Dependant Health Ins Premium 833 462 Employee Assistance Program 69 46 Worker's Comp Insurance 2,052 2,573 Total Personal Services $ 137,847 $ 130,583 EXPENDITURES PER FISCAL YEAR 2013 -14 2014 -15 $ - $ 4,000 12,000 - 10,000 - $ 22,000 $ 4,000 122 2015 -16 2016 -17 2017 -18 TOTAL $ - $ - $ - $ 4,000 - - - 12,000 - - 10,000 $ - $ - $ - $ 26,000 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE FACILITIES MAINTENANCE DIVISION Code: 010056 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10/11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 74,317 74,216 96,492 67,779 67,779 61,500 511300 Temporary Salaries 0 0 0 35,360 35,360 35,360 511400 Overtime 6,805 5,490 8,996 7,500 7,500 7,500 512100 FICA Taxes 5,882 5,751 8,021 8,458 8,458 8,002 512215 Clothing Allowance 120 120 120 360 360 240 512225 Deferred Compensation 7,301 7,173 9,494 6,807 6,807 6,232 512301 Group Health Insurance Premium 13,848 12,635 14,196 8,629 8,629 8,668 512305 Dependant Health Ins Premium 4,092 3,896 960 833 833 462 512309 Employee Assistance Program 46 46 60 69 69 46 512400 Worker's Comp Insurance 2,609 1,650 2,382 2,052 2,052 2,573 TOTAL PERSONAL SERVICES 115,020 110,977 140,721 137,847 137,847 130,583 OPERATING EXPENDITURES 533400 Other Contractual Services 18,215 18,128 18,908 22,075 22,075 22,000 533410 Environmental Services 0 25 25 0 0 1,500 533415 Janitorial Services 22,634 17,699 17,844 0 1,487 0 533420 Pest/Weed Control 3,291 3,608 3,344 3,800 3,800 3,500 534101 Telephone 116 115 77 110 0 0 534105 Cellular Telephone 431 575 899 950 2,000 2,000 534110 Internet Services 20 20 13 21 0 0 534610 R & M - Buildings 49,178 51,453 36,836 45,555 45,000 55,000 534620 R & M- Vehicles 919 834 3,642 7,500 7,500 5,500 534630 R & M - Office Equipment 479 473 473 475 475 475 534640 R & M- Operating Equipment 271 330 89 500 500 500 534920 Legal Ads 0 0 160 0 0 0 535200 Departmental Supplies 2,219 2,528 1,143 2,500 4,000 2,500 535210 Computer Supplies 86 66 0 150 150 150 535220 Cleaning Supplies 12,856 9,487 13,552 18,000 18,000 18,000 535230 Small Tools and Equipment 1,662 1,223 1,548 1,800 1,800 1,800 535250 Building Supplies 3,325 1,492 2,131 2,500 2,500 2,500 535260 Gas and Oil 3,257 3,697 4,058 2,500 4,500 5,000 535270 Uniforms and Shoes 1,058 891 797 775 1,350 1,400 535275 Safety Equipment 287 139 0 300 300 300 535450 Training and Education 0 410 0 820 0 800 TOTAL OPERATING EXPENDITURES 120,304 113,193 105,539 110,331 115,437 122,925 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 2,414 44,445 44,445 22,000 TOTAL CAPITAL OUTLAY 0 0 2,414 44,445 44,445 22,000 TOTAL FACILITIES MAINTENANCE 235,324 224,170 248,674 292,623 297,729 275,508 123 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 Fiscal Year 2013 -2014 adopted budget for Non - departmental is $657,582. This compares to the 2012 -2013 projected expenditures ;,893, a decrease of $98,311, or 13.0 %. Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -2013 Projected Expenditures: Difference 1. Personal Services - Net decrease by applying HRA savings to health insurance premium increases. $ (39,876) 2. Operating Expenses - Net increase mainly due to anticipated raise in insurance premiums. $ 5,844 3. Non - Operating Expenses - Decrease due to transfers in FY 12 -13 for paving work and the Englar Street project. $ (63,561) 124 Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenditures Budget Difference Services $ 20,040 $ 31,163 $ 105,610 $ 210,981 $ 153,000 $ 113,124 $ (39,876) Expenses 602,525 527,886 501,935 503,343 538,614 544,458 5,844 rating - - - 63,561 63,561 - (63,561) $ 622,565 $ 559,049 $ 610,958 $ 777,885 $ 755,893 $ 657,582 $ (98,311) Fiscal Year 2013 -2014 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -2013 Projected Expenditures: Difference 1. Personal Services - Net decrease by applying HRA savings to health insurance premium increases. $ (39,876) 2. Operating Expenses - Net increase mainly due to anticipated raise in insurance premiums. $ 5,844 3. Non - Operating Expenses - Decrease due to transfers in FY 12 -13 for paving work and the Englar Street project. $ (63,561) 124 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE GENERAL FUND NON - DEPARTMENTAL Code: 010099 125 Amended FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Bud et Proiected Budtet PERSONAL SERVICES 512301 Group Health Insurance 0 0 0 0 0 2,861 512307 Health Reimbursement Account 0 0 80,969 195,981 150,000 107,263 512400 Workers Compensation 0 0 12,442 0 0 0 512500 Unemployment 20,040 31,163 12,199 15,000 3,000 3,000 TOTAL PERSONAL SERVICES 20,040 31,163 105,610 210,981 153,000 113,124 OPERATING EXPENDITURES 533120 Consultants 0 16,960 3,082 3,000 3,000 3,000 533400 Other Contractual Services 2,120 1,425 1,624 750 4,200 4,200 533415 Janitorial 6,360 5,834 5,880 0 490 0 533425 Contract Mowing Services 29,943 43,713 37,851 30,000 35,000 35,000 533426 Code Enforcement Charges 0 0 300 400 400 400 534101 Telephone 6,472 7,001 6,793 6,750 5,000 5,000 534110 Internet Services 4,805 4,755 4,914 5,028 4,800 4,800 534120 Postage 6,626 589 610 200 190 200 534310 Electric 40,926 39,443 37,781 38,030 36,500 37,000 534320 Water /Sewer 6,345 4,161 4,191 4,300 4,300 4,300 534500 Insurance 202,372 161,724 184,659 198,500 203,000 214,000 534501 Claims 17,348 38,434 25,427 24,250 41,200 40,000 534610 R &M Building 0 0 6,591 0 3,510 0 534700 Printing and Binding 5,035 0 0 0 0 0 534805 4th of July 18,500 18,617 18,500 18,500 18,500 18,500 534815 Paver Bricks 247 399 300 200 200 200 534825 Advertising Expenditures 2,128 4,949 2,589 2,396 2,396 2,400 534830 Special Events Expense 900 900 2,135 1,500 770 1,500 534835 Special Employee Events 2,028 1,902 1,273 2,000 1,500 2,000 534944 Supplies -PS Empl Exp Fund 2,486 1,401 1,419 1,500 2,000 1,500 534945 Supplies - General Empl Exp Fund 4,456 2,569 2,628 1,500 3,500 1,500 534955 Refunds 677 0 0 0 0 0 534980 Payment - Riverfront CRA Fund 223,426 153,900 131,821 144,489 145,437 144,856 535200 Departmental Supplies 1,082 1,238 789 1,050 1,050 1,050 535410 Dues and Memberships 2,381 2,371 2,051 2,200 2,310 2,310 535454 PBA Tuition Reimb Plan 1,407 1,142 3,986 1,000 2,465 2,000 535455 CWA Tuition Reimb Plan 0 0 0 1,000 0 1,000 535710 Non -Ad Valorem Tax 14,455 14,459 14,741 14,800 16,896 17,742 TOTAL OPERATING EXPENSES 602,525 527,886 501,935 503,343 538,614 544,458 GRANTS AND AIDS 708199 Grants and Aids 0 0 3,413 0 718 0 TOTAL GRANTS AND AIDS 0 0 3,413 0 718 0 NON - OPERATING 909120 Interfund Trfr to 120 LOGT 0 0 0 14,500 14,500 0 909133 Trfr to Transp lmpr Fund 330 0 0 0 49,061 49,061 0 TOTAL NON - OPERATING 0 0 0 63,561 63,561 0 TOTAL NON - DEPARTMENTAL 622,565 559,049 610,958 1 777,885 1 755,893 1 657,582 125 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET HOME OF PELICAN ISLAND This Page Intentionally Left Blank 126 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SPECIAL REVENUE FUNDS 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: Local Option Gas Tax Fund (LOGT) Discretionary Sales Tax Fund (DST) Riverfront Community Redevelopment Agency Parking In- Lieu -Of Fund Recreation Impact Fee Fund Stormwater Utility Fund Law Enforcement Forfeiture Fund TOTAL 127 $ 565,741 2,623,983 347,495 13,861 90,000 1,059,820 10,185 $ 457115085 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 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. High fuel costs and change in consumer driving patterns have contributed to the decline from prior year collections. The 2013 -2014 allocation for the City of Sebastian is estimated at $544,000. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description TAXES. FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 312400 Local Option Gas Tax 595,746 557,930 550,702 560,000 544,000 544,000 TOTAL TAXES 595,746 557,930 550,702 560,000 544,000 544,000 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 18,559 9,353 9,353 9,474 9,474 9,474 361100 Interest Income 2,992 766 75 1,030 1,600 1,000 361105 SBA Interest Earnings 1,294 809 42 600 1,039 656 367000 Gain/Loss on Investments 0 8,048 4,945 0 0 0 TOTAL MISCELLANEOUS REVENUE 22,845 18,976 14,415 11,104 12,113 11,130 NON - REVENUE SOURCES 381001 Interfund Transfer from Fund 001 0 0 0 14,500 14,500 0 384120 Paving Note Proceeds 2,462,000 0 2,296,000 0 0 0 389991 Appropriation From PY Fund Balance 0 1,334,093 0 154,972 169,963 10,611 TOTAL NON - REVENUE SOURCES 2,462,000 1,334,093 2,296,000 169,472 184,463 10,611 TOTAL LOCAL OPTION GAS TAX 3,080,591 1,910,999 2,861,117 740,576 740,576 565,741 128 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account umber Description OPERATING EXPENDITURES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budeet FY 12/13 Proiected FY 13/14 Adopted Budget 533100 Professional Services 31,100 0 30,091 14,500 14,500 0 533400 Other Contractual Services 0 0 0 0 0 5,000 533452 Road Maintenance Service 0 0 0 0 0 10,000 534315 Public Lighting 183,594 185,920 178,005 185,000 185,000 185,000 534695 Railroad Crossing Maintenance 41,231 4,719 5,103 5,000 5,000 5,000 535310 Road Materials and Supplies 0 2,228 0 0 0 25,000 535380 Signalization Supplies 18,599 16,724 11,206 18,000 18,000 18,000 TOTAL OPERATING EXPENDITURES 274,524 209,591 224,405 222,500 222,500 248,000 DEBT SERVICE 707105 Principal - Paving Loan 1,137,190 168,000 2,246,000 197,000 197,000 203,000 707205 Interest - Paving Loan 51,152 96,463 84,742 46,076 46,076 39,741 707300 Other Debt Service Costs 68,618 0 0 0 0 0 TOTAL DEBT SERVICE 1,256,960 264,463 2,330,742 243,076 243,076 242,741 GRANTS AND AIDS 820100 GoLine Grant 50,000 50,000 50,000 0 0 0 TOTAL GRANTS AND AIDS 50,000 50,000 50,000 0 0 0 NON- OPERATING 909101 Trfr to General Fund 001 175,000 175,000 125,000 0 0 0 909133 Trfr to Transp Impr Fund 330 14,032 1,211,945 (742) 275,000 275,000 75,000 909990 Unappropriated 1,310,075 0 131,712 0 0 0 TOTAL NON - OPERATING 1,499,107 1,386,945 255,970 275,000 275,000 75,000 TOTAL LOCAL OPTION GAS TAX 3,080,591 1,910,999 2,861,117 740,576 740,576 565,741 129 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE DISCRETIONARY SALES TAX The discretionary sales tax is a seventh -cent or an additional one -cent sales tax levied by Indian River County. The tax funds are distributed to participating cities within the County on a percentage basis determined by the City's population. The funds can be used to finance, plan, and construct infrastructure, land acquisition for recreation or preservation, land improvement, and emergency vehicle purchases. The FY 2013 -2014 allocation for the City of Sebastian is estimated at $2,596,325. The estimate is based on the trend analysis. This revenue source is has been extended by referendum vote to December 31, 2019. DISCRETIONARY SALES TAX FUND REVENUE Code: 130010 130 Amended FY 13/14 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Account Description Actual Actual Actual Budget Projected Buftet Number TAXES Discretionary Sales Tax 2,328,150 2,358,676 2,464,240 2,414,900 2,533,000 2,596,325 TOTAL TAXES 2,328,150 2,358,676 2,464,240 2,414,900 2,533,000 2,596,325 MISCELLANEOUS REVENUE 361100 Interest Income 31,195 10,661 18,919 15,975 20,575 26,425 361105 SBA Interest Earnings 602 543 727 6,000 1,400 1,233 367000 Gain/Loss on Sale of Investment (6,333) (5,827) 7,520 0 0 0 TOTAL MISCELLANEOUS REVENUE 25,464 5,377 27,166 21,975 21,975 27,658 NON - REVENUE SOURCES 381320 Transfer from Fund 330 37,446 1,188 0 0 0 0 381330 Transfer from Fund 363 522,000 0 0 0 0 0 381360 Appropriation From PY Fund Balance 0 0 0 308,746 635,005 0 TOTAL NON - REVENUE SOURCES 559,446 1,188 0 308,746 635,005 0 TOTAL DISCRETIONARY SALES TAX 2,913,060 2,365,241 2,491,406 2,745,621 3,189,980 2,623,983 130 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 131 Amended FY 13/14 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Account Description Actual Actual Actual Budget Projected Budget Number NON - OPERATING 909101 Interfund Trfr to 001 - GF 0 0 2,069 0 0 0 909123 Interfund Trfr to 230 - Series 2003 DSF 1,162,586 1,015,787 1,016,206 994,621 996,417 1,012,493 909131 Trfr to Capital Projects Fund 310 181,838 401,133 265,271 91,000 278,173 503,000 909132 Trfr to CIP Fund 320 0 0 42,446 325,000 370,663 0 909133 Trfr to Transp Impr Fund 330 0 106,784 302,399 560,000 769,727 325,000 909136 Trfr to Stormwater Impr Fund 363 1,148,217 596,001 493,373 500,000 500,000 580,000 909145 Trfr to Fund 455 AP 0 0 (22,489) 275,000 275,000 175,000 909990 Unappropriated 420,419 245,536 392,131 0 0 28,490 TOTAL NON - OPERATING 2,913,060 2,365,241 2,491,406 2,745,621 3,189,980 2,623,983 TOTAL DISCRETIONARY SALES TAX 2,913,060 2,365,241 2,491,406 2,745,621 3,189,980 2,623,983 131 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE COMMUNITY REDEVELOPMENT AGENCY 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. All revenues and expenditures related to the City's Community Redevelopment Agency are included in this fund. A transfer is made to General Fund to offset the additional costs of providing enhanced maintenance of parks and medians COMMUNITY REDEVELOPMENT AGENCY REVENUES Code: 140010 Account Number Description TAXES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 338200 Tax Increment Revenue - Sebastian 223,426 153,900 131,821 144,489 145,437 144,856 338200 Tax Increment Revenue - Indian River Cty 206,304 143,720 123,248 120,320 120,886 120,610 TOTAL TAXES 429,730 297,620 255,069 264,809 266,323 265,466 MISCELLANEOUS REVENUE 361100 Interest Income 1,924 4,794 1,864 2,704 1,600 1,600 361105 SBA Interest Earnings 1,131 358 440 360 292 336 367000 Gain/Loss on Investments 0 0 (861) 0 0 0 362100 Rents and Royalties 0 0 12,000 0 0 0 369900 Other Miscellaneous Revenue 3,781 16,266 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 6,836 21,418 13,443 3,064 1,892 1,936 NON - REVENUE SOURCES 389991 Fund Balance Carried Forward 2,858,920 261,154 0 192,167 150,124 80,093 TOTAL NON - REVENUE SOURCES 2,858,920 261,154 0 192,167 150,124 80,093 TOTAL RIVERFRONT REDEVELOPMENT 3,295,486 1 580,192 268,512 1 460,040 418,339 347,495 132 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description OPERATING EXPENDITURES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budeet FY 12/13 Projected FY 13/14 Adopted Budeet 533100 Professional Services 25,149 5,400 7,000 7,000 9,200 7,000 533201 Admin Svcs Provided by the GF 13,202 7,440 13,202 13,202 13,202 13,202 533400 Other Contractual Services 16,140 9,070 200 600 0 50,000 534120 Postage 0 0 0 0 0 0 534315 Public Lighting 15,186 15,000 14,460 15,500 14,800 15,500 534320 Water and Sewer 730- 857 1,064 1,000 950 1,000 534400 Rents and Leases 3,326 3,266 3,341 0 0 0 534686 R &M -Park Facilities 888 0 0 2,500 0 0 534699 Other Capital Projects Maintenance Expense 3,541 34,376 32,410 30,000 25,000 25,000 534830 Special Events Expense 34,395 33,782 33,596 42,468 42,468 42,468 534920 Legal Ads 755 53 179 100 620 650 535200 Departmental Supplies 0 580 0 1,000 0 0 535410 Dues & Memberships 670 670 175 670 175 175 535710 Non -Ad Valorem Taxes 0 0 2,438 0 2,326 2,500 TOTAL OPERATING EXPENDITURES 113,982 110,494 108,065 114,040 108,741 157,495 CAPITAL OUTLAY AND PROJECTS 606100 Land 2,308,392 0 0 0 0 0 606200 Buildings 784,000 0 0 0 0 0 606310 Improvements Other Than Building 4,024 0 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 3,096,416 0 0 0 0 0 GRANTS AND AIDS 820100 Fagade /Sign Improvement Program 15,370 78,424 32,903 26,000 26,000 30,000 820200 Sewer Connection Program 0 0 0 10,000 10,000 100,000 TOTAL GRANTS AND AIDS 15,370 78,424 32,903 36,000 36,000 130,000 NON - OPERATING 909100 Interfund Trfr to General Fund 001 60,000 60,000 60,000 60,000 60,000 60,000 909132 Interfund Trfr to CIP Fund 320 9,829 290,964 594 0 0 0 909133 Interfund Trfr to CIP Fund 330 (111) 40,310 43,864 250,000 213,598 0 909990 Unappropriated 0 0 23,086 0 0 0 TOTAL NON - OPERATING 69,718 391,274 127,544 310,000 273,598 60,000 TOTAL RIVERFRONT REDEVELOPMENT 3,295,486 580,192 268,512 460,040 418,339 347,495 133 'CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PARKING IN- LIEU -OF FUND Ordinance No. 0 -10 -05 on September 22, 2010 amended the Land Development Code regarding parking requirements to allow owners or developers in the Community Redevelopment Area (CRA) east of the Florida East Coast railroad tracks to pay a fee and purchase up to 30 spaces in lieu of providing the required on -site parking for commercial uses. The fees were adopted by the City Council and can be amended from time to time by resolution. This Fund was established for the purpose of setting aside the fees collected, so they can be used for the development and maintenance of public parking within the area. There is currently one entity paying monthly over eight years through October 2018. PARKING IN- LIEU -OF FUND REVENUE Code: 150010 Account Number Description MISCELLANEOUS REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget Account 361100 Interest Income 0 2 0 10 5 10 361105 SBA Interest Earnings 0 2 57 50 75 75 363400 Parking In- Lieu -Of Fee 0 12,628 13,776 13,790 13,776 13,776 389991 Appropriation from PY Fund Balance 0 0 0 26,482 0 0 TOTAL MISCELLANEOUS REVENUE 0 12,632 13,833 40,332 13,856 13,861 TOTAL PARKING IN- LIEU -OF FUND 0 12,632 13,833 40,332 13,856 13,861 PARKING IN- LIEU -OF FUND EXPENDITURES Code: 150051 134 Amended FY 13/14 Account FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Proiected Budget NON - OPERATING 909990 Unappropriated 0 12,632 13,833 40,332 13,856 13,861 TOTAL NON - OPERATING 0 12,632 13,833 40,332 13,856 13,861 TOTAL PARKING IN- LIEU -OF FUND 0 12,632 13,833 40,332 13,856 13,861 134 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE RECREATION IMPACT FEE FUND 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 0- 01 -15) RECREATION IMPACT FEE FUND REVENUE Code: 160010 Account Number Description MISCELLANEOUS REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 361100 Interest Income 13,272 2,398 3,637 2,700 1,800 1,500 361105 SBA Interest Earnings 1,129 752 282 485 100 69 363270 Recreation Impact Fee 26,000 42,250 58,500 38,350 72,800 35,000 367000 Gain/Loss on Sale of Investment (2,145) 4,073 469 0 0 0 TOTAL MISCELLANEOUS REVENUE 38,256 49,473 62,888 41,535 74,700 36,569 NON - REVENUE SOURCES 389991 Appropriation From PY Fund Balance 0 258,123 154,966 313,465 511,274 53,431 TOTAL NON - REVENUE SOURCES 0 258,123 154,966 313,465 511,274 53,431 TOTAL RECREATION IMPACT FEE 38,256 307,596 217,854 355,000 585,974 90,000 RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description CAPITAL OUTLAY AND PROJECTS FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 606300 Improvements Other Than Bldgs 0 5,118 0 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 5,118 0 0 0 0 OPERATING EXPENDITURES 533100 Professional Services 0 0 0 0 0 10,000 TOTAL OPERATING EXPENDITURES 0 0 0 0 0 10,000 NON - OPERATING 909132 Transfer to CIP Fund 320 12,317 258,735 201,531 355,000 585,974 80,000 909133 Transfer to CIP Fund 330 (39) 43,743 16,323 0 0 0 909455 Transfer to CIF Fund 455 Airport 7,021 0 0 0 0 0 909990 Unappropriated 18,957 0 0 0 0 0 TOTAL NON - OPERATING 38,256 302,478 217,854 355,000 585,974 80,000 TOTAL RECREATION IMPACT FEE 38,256 307,596 217,854 355,000 585,974 90,000 135 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 to the stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee was originally based upon a single residential ERU in the amount of $4.00 per month, or $48.00 per year (Ordinance 0- 01 -16). The fee was increased for FY 12/13 to $5.00 per month or $60.00 per year (Resolution No. R- 12 -18). STORMWATER UTILITY FUND REVENUE Code: 163010 Account Number Description MISCELLANEOUS REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 361100 Interest Income 608 1,082 1,854 4,000 4,000 4,000 361105 SBA Interest Earnings 2,077 1,463 343 1,800 1,957 1,933 361150 Other Interest 34 60 1,222 157 0 0 363630 Stormwater Utility Fee 819,859 805,969 803,982 1,001,000 977,788 977,788 367000 Gain/Loss on Sale of Investment 36,087 7,839 3,600 0 0 0 369900 Other Miscellaneous Revenue 0 0 2,002 0 0 0 389991 Appropriation from prior year fund balan 198,640 138,687 286,095 47,551 81,908 76,099 TOTAL MISCELLANEOUS REVENUE 1,057,305 955,100 1,099,098 1,054,508 1,065,653 1,059,820 TOTAL STORMWATER UTILITY 1,057,305 955,100 1,099,098 1,054,508 1,065,653 1,059,820 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description OPERATING EXPENDITURES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 533100 Professional Services 97 104 114 15,100 15,100 100 533411 Permit Fees 0 0 0 0 7,988 0 534310 Electric 0 0 0 30,000 35,000 25,000 534825 Advertising Expenditures 0 0 8,234 0 0 0 TOTAL OPERATING EXPENDITURES 97 104 8,348 45,100 58,088 25,100 NON - OPERATING 909101 Interfund Trfr to 001 - GF 500,000 500,000 500,000 500,000 500,000 500,000 909263 Interfund Trfr to Fund 263 476,221 440,018 439,674 439,408 440,278 441,720 909131 Interfund Trfr to CIP Fund 310 0 14,978 151,076 70,000 67,287 93,000 909363 Interfund Trfr to CIP Fund 363 80,987 0 0 0 0 0 TOTAL NON - OPERATING 1,057,208 954,996 1,090,750 1,009,408 1,007,565 1,034,720 TOTAL STORMWATER UTILITY 1,057,305 955,100 1,099,098 1,054,508 1,065,653 1,059,820 136 ;CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI", LAW ENFORCEMENT FORFEITURE FUND 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. LAW ENFORCEMENT FORFEITURE FUND REVENUE Code: 190010 Account Number Description FINES AND FORFEITS FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 351200 Confiscated Property 19,533 880 5,268 8,000 0 8,000 TOTAL FINES AND FORFEITS 19,533 880 5,268 8,000 0 8,000 MISCELLANEOUS REVENUE 361100 Interest Income 33 15 5 25 35 35 361105 SBA Interest Earnings 121 127 173 100 150 150 365000 Sale of Surplus 0 0 8,476 0 0 0 366000 Contributions and Donations 6,145 0 0 2,000 0 2,000 367000 Gain/Loss on Investments 0 (115) 637 0 0 0 369900 Other Misc. Revenue (258) 0 0 0 0 0 389991 Appropriation from PY Fund Balance 0 6,574 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 6,041 6,601 9,291 2,125 185 2,185 TOTAL LAW ENFORCEMENT FORFEITURE 25,574 7,481 14,559 10,125 185 10,185 137 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Account Number Description OPERATING EXPENDITURES FY 09/10 Actual FY 10 /11 Actual FLY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 533100 Professional Services 1,702 0 6,000 0 0 0 533400 Other Contractual Services 510 0 636 0 0 0 534966 D.A.R.E. Expenditures 1,791 1,260 1,053 0 0 0 534967 G.R.E.A.T. Expenditures 12 340 4,550 0 0 0 535380 Departmental Supplies 2,000 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 6,015 1,600 12,239 0 0 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 5,881 0 0 0 0 TOTAL CAPITAL OUTLAY 0 5,881 0 0 0 0 NON - OPERATING 909990 Unappropriated 19,559 0 2,320 10,125 185 10,185 TOTAL NON - OPERATING 19,559 0 2,320 10,125 185 10,185 TOTAL LAW ENFORCEMENT FORFEITURE 25,574 7,481 14,559 10,125 185 10,185 138 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of pledged funds that are legally restricted to pay the city's general government bonded debt obligations. These Debt Service Funds include the following: • Discretionary Sales Surtax Revenue Bonds Debt Service Fund • Stormwater Utility Revenue Bonds 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. 139 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET; DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND This debt service fund is used to record debt service payments associated with the Discretionary Sales Surtax Revenue Bonds, Series 2003 and Series 2003A. The discretionary sales tax backed revenue bonds are for fifteen (15) years. The outstanding debt for this fund will be $4,600,000 as of September 30, 2013. The debt proceeds were used to construct the new city hall, the renovation of the old city hall, the expansion of the police department, and the friendship park. DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 230010 Account Number Description MISCELLANEOUS REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 361100 Interest Income 7,038 7,529 11,467 22,365 5,026 4,966 361105 SBA Interest Earnings 0 100 485 0 0 0 367000 Gain/Loss on Investments 0 (1,882) (6,958) 0 0 0 TOTAL MISCELLANEOUS REVENUE 7,038 7,629 4,994 22,365 5,026 4,966 NON - REVENUE SOURCES 277,788 252,604 225,359 196,148 196,148 164,969 381130 Interfund Trfr from 130 DST 1,162,586 1,015,787 1,016,206 994,621 996,417 1,012,493 389991 Appropriation from PY Fund Balance 0 0 1,167 1,137 16,680 0 TOTAL NON - REVENUE SOURCES 1,162,586 1,015,787 1,017,373 995,758 1,013,097 1,012,493 TOTAL DEBT SERVICE FUND 1,169,624 1,023,416 1 1,022,367 1,018,123 1,018,123 1 1,017,459 DISCRETIONARY SALES SURTAX REVENUE BONDS DEBT SERVICE EXPENDITURES Code: 230051 Account Number Description OPERATING EXPENDITURES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 535205 Bank Charges 675 675 300 300 300 300 TOTAL OPERATING EXPENDITURES 675 675 300 300 300 300 DEBT SERVICE 707130 Principal - DST Series 2003 745,000 765,000 795,000 820,000 820,000 850,000 707230 Interest - DST Series 2003 277,788 252,604 225,359 196,148 196,148 164,969 707300 Other Debt Service Costs 1,000 1,333 1,708 1,675 1,675 1,675 909990 Unappropriated 145,161 3,804 0 0 0 515 TOTAL DEBT SERVICE 1,168,949 1,022,741 1,022,067 1,017,823 1,017,823 1,017,159 TOTAL DEBT SERVICE FUND 1,169,624 1,023,416 1,022,367 1,018,123 1,018,123 11017,459 140 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND This debt service fund is used to record debt service payments associated with the Stormwater Utility Revenue Bonds, Series 2003. The stormwater utility tax backed revenue bonds are for nineteen (19) years. The outstanding debt for this fund will be $3,215,000 as of September 30, 2013. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master plan. The improvement projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek. STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND REVENUE Code: 263010 Account Number Description MISCELLANEOUS REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 361100 Interest Income 455 109 83 1,056 80 81 361150 SBA Interest Earnings 0 19 92 0 90 90 TOTAL MISCELLANEOUS REVENUE 455 128 175 1,056 170 171 NON - REVENUE SOURCES 37,861 69 0 1,416 1,358 0 381163 Interfund Trfr from 163 SUF 476,221 440,018 439,674 439,408 440,278 441,720 389991 Appropriation from PY Fund Balance 0 0 441 0 0 599 TOTAL NON - REVENUE SOURCES 476,221 440,018 440,115 439,408 440,278 442,319 TOTAL DEBT SERVICE FUND 476,676 440,146 440,290 440,464 440,448 442,490 STORMWATER UTILITY REVENUE BONDS DEBT SERVICE FUND EXPENDITURES Code: 263051 Account Number Description DEBT SERVICE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 707163 Principal - Stormwater Series 2003 260,000 270,000 280,000 290,000 290,000 305,000 707263 Interest - Stormwater Series 2003 177,485 169,035 159,248 148,048 148,048 136,448 707300 Other Debt Service Costs 875 1,042 1,042 1,000 1,042 1,042 909990 Unappropriated 37,861 69 0 1,416 1,358 0 TOTAL DEBT SERVICE 476,221 440,146 440,290 440,464 440,448 442,490 TOTAL DEBT SERVICE FUND 476,221 440,146 440,290 440,464 440,448 442,490 141 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI This Page Intentionally Left Blank 142 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 may also be included when they are funded by Special Revenue Funds. This capital project funds section consists of all capital improvement projects that are scheduled for Fiscal Year 2013 -14. 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 2013 -14 projects is provided from Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fees, Stormwater Utility Fund, Golf Course Capital Fund and Grants. Project expenditures are accounted for in Capital Project Funds and the Golf and Airport Projects Funds, 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 2013 -14 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, there are presentations in the Schedules section. 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. 143 IC_' ITY OF SEBASTIAN, FLORIDA 203/2014 ANNUAL B U DGETI CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2013 -- 2014 Grants /Bank Notes 41.2% Stormw Revenue . .. 2 -9% REVENUES BY SOURCE Golf Course Local Option Recreation Impact Fee Fund 2.8% retionary Tax Fund 9,0% 144 USES OF FUNDS General Government Physical 9.5% Public Environment `-. Safety 24 -1% 7 -3% Culture and Recreation -- 2.9% Transportation 56.2% 144 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES AND EXPENDITURES FOR FISCAL YEAR 2013 - 2014 Local Option Gas Tax $ 115,000 Discretionary Sales Tax Fund 1,583,000 Recreation Impact Fee Fund 90,000 Stormwater Revenue Fund 93,000 Grants/Bank Notes 1,329,450 Golf Course Capital Fund 15,000 Total Capital Improvement Fund Revenues $ 3,225,450 General Government $ 285,000 Public Safety 218,000 Transportation 1,611,000 Culture and Recreation 438,450 Physical Environment 673,000 Total Capital Improvement Fund Expenditures $ 3,225,450 145 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE] FISCAL YEAR 2013/2014 General Government Computer Systems Overhaul Diesel Fuel Tank Police Department Police Vehicles and Equipment Roads and Special Projects Sidewalk Repairs Sidewalk Construction Street Repaving Tulip Drive Barber Street Realignment Indian River Drive Light Poles Road Striping Parks & Recreation Mooring Fields Community Center Needs Analysis Batting Cage/Dugouts Tennis Wall/Raquet Ball Court Stormwater Stormwater Equipment 1/4 Swale Improvements Pipe Sliplining Airport Construct Hangar Airport Equipment Golf Course Golf Cart Fleet Tractor Total FY 201312014 CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees hfiftx Golf Bank Note CRA Trust Fund Total 146 250,000 250,000 35,000 35,000 219,000 218,000 25,000 25,000 100,000 100,000 75,000 75,000 175,000 176,000 351,000 50,000 50,000 5,000 5,000 10,000 10,000 15,000 15,000 10,000 10,000 15,000 15,000 50,000 50,000 63,000 63,000 500,000 500,000 80,000 80,000 175,000 700,000 975,000 30,000 120,000 150,000 333,450 333,450 15,000 15,000 $ - $ 115,000 $ 1,583,000 $ 90,000 $ 93,000 $ 15,000 $ 1,329,450 $ - $ - $ 3,225,450 146 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET 111111111111 I'll 111�illili�'ll'ill,iii;llllil;��ll�lmomom;zmgzgssimmmaomliii;ililill,lill'ill'lil"ii� p1p,1111,1,111 Project Name: Funding Source: Justification: Computer Systems Overhaul Project Description: Discretionary Sales Tax Implement consultant's recommendations to improve reliability and performance of the computer systems The City's computer systems have not been updated for several years and there are serious concerns that this could result in increasing problems. A consultant was requested to evaluate all aspects of the computer systems and offer recommended solutions. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Operating Impact (Savings): $ - $ (30,000) $ (22,500) $ (17,500) $ (17,500) $ (22,500) $ (110,000) Project Name: Funding Source: Justification: Diesel Fuel Tank I Project Description: 113iscretionary Sales Tax I Replace the existing 1000 gallon diesel tank and pump. The existing 1000 gallon diesel tank and pump are in poor condition (rusted) and will not meet nem regulations required by the State. The current manual, diesel inventory system will be upgraded to a computerized fuel key inventory system. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 35,000 $ - $ - $ - $ - $ - $ 35,000 Operating Impact (Savings): $ - $ 700 $ 1,400 $ 2,100 $ 2,800 $ 3,500 $ 10,500 Project Name: Funding Source: Justification: Police Vehicles and Equipment Project Descri tion: Discretionary Sales Tax 13/14 28K Code Enforcement 1/2 Ton Truck, IOK Motorcycle, 180K Police Patrol Units (4). 14/15 270K Police Patrol Units (6), 16K Boat Motor. 15/16 270K Police Patrol Units (6), 15K Light Tower. 16/17 270K Police Patrol Units (6), 20K Motorcycle. 17/18 270K Police Patrol Units (6), 16K 2 Trailers. 18/19 225K Police Patrol Units (5), 170K 200kw Generator. These are sceduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. 2 Police Patrol Units that were totalled during 12/13 are being replaced. The replacement Motorcycle in 13/14 is net of trading in 2 Motorcycles that are in disrepair. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 218,000 $ 286,000 $ 285,000 $ 290,000 $ 286,000 $ 395,000 $ 1,760,000 Operating Impact (Savings): $ - $ (10,900) $ (14,300) $ (3,350) $ 17,240 $ 44,630 $ 33,320 147 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Project Name: Funding Source: Justification: Project Costs: FY 13 -14 Public Works Equipment Project Description: General Fund 14/15 70K Skid - Steer, 35.6K Mower (3), l OK Gator, 26K Enclosed Trailer (2), 9K Truckster. 15/16 80K Dump Truck, 50K Tractor 16/17 85K Backhoe, 25K Pickup, 12K Trailer, l OK Open Trailers (2). 17/18 45K 1 Ton Sign Truck, 35K.Tractor, 50K Pickup (2). 18/19 145K Cat Loader, 60KTractor, 50K 1 Ton Utility Bed Truck. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 150,600 $ 130,000 $ 132,000 $ 130,000 $ 255,000 $ 797,600 Operating Impact (Savings): $ - $ - $ (22,590) $ (30,042) $ (27,394) $ (3,898) $ (83,924) Project Name: Funding Source: Justification: Sidewalk Repairs I Project Description: Local Option Gas Tax lRepair of sidewalks throughout the City. This project also focuses on the safety of the residents and allows them to walk off the roadways. Half of FY 13 -14 to be used for Riverview Park. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 25,000 $ 25,000 $ 25,000 $ - $ - $ - $ 75,000 Operating Impact (Savings): $ - $ 250 $ 3,250 $ 8,500 $ 15,250 $ 19,250 $ 46,500 Project Name: Funding Source: Sidewalk Construction Project Description: IDiscretionary Sales Tax lInstallation of new sidewalks throughout the City. Justification: lPrqiect focuses on the safety of residents and bikers. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 Operating Impact (Savings): $ - $ 3,000 $ 9,000 $ 18,000 $ 30,000 $ 45,000 $ 105,000 Project Name: Funding Source: Justification: Street Repaving Project Description: Local Option Gas Tax lRehabilitation and repaving of failing road base and roads. This is necessary to keep the streets in good condition. Repaving is expected to reduce pot -hole repairs and complaints, as well as insurance claims for damages and liability. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 75,000 $ 75,000 $ 75,000 $ 100,000 $ 100,000 $ 100,000 $ 525,000 Operating Impact (Savings): $ - $ (3,750) $ (3,750) $ - $ - 6,250 $ 17,500 $ 16,250 148 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Project Name: Funding Source: Justification: Tulip Drive Project Description: $175,000 Discretionary Sales Tax and $176,000 DEP Grant Engineering and construction of Tulip Drive. This is the next priority for roadway improvements and drainage enhancements. This project will include the addition of 50 -60 new spaces for on- street parking. Project Costs: FY 13 -14 FY 14 -15 FY-15-16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 351,000 $ - $ - $ - $ - $ - $ 351,000 Operating Impact (Savings): $ - $ 3,510 $ 7,020 $ 10,530 $ 14,040 $ 17,550 $ 52,650 Project Name: Funding Source: Justification: Project Costs: FY 13 -14 $ 50,000 Barber Street Realignment I Project Description: Discretionary Sales Tax lResolve confusion where roadway changes direction. This ongoing issue needs to be resolved by making improvments that will make the turn more apparent; especially at night. FY 14 -15 FY 15 -16 $ 500,000 $ FY 16 -17 FY 17 -18 FY 18 -19 Total - $ 550,000 Operating Impact (Savings): $ - $ - $ 5,000 $ 10,000 $ 15,000 $ 20,000 $ 50,000 Project Name: Indian River Drive Light Poles Project Description: Funding Source: ILocal Option Gas Tax Cleanup and repainting of Light Poles on Indian River Drive. Justification: IThese light Poles are in need of being cleaned up and repainted. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 5,000 $ - $ - $ - $ - $ - $ 5,000 Operating Impact (Savings): $ - $ 250 $ 500 $ 750 $ 1,000 $ 1,250 $ 3,750 Project Name: Funding Source: Justification: Road Striping Project Description: Local Option Gas Tax I Add new striping to roads. A number of roads in the City need to be striped, such as Englar Drive, Barber Street North, Fleming, Mair Street, etc. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Operating Impact (Savings): $ - $ 500 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 14,500 Project Name: Funding Source: Community Center Needs Analysis Project Description: Recreation Impact Fees Use consultant to determine optimum size and features based on intended uses of the proposed facility. Justification: This analysis is important to better define the potential costs of a new community center facility. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Operating Impact (Savings): 149 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Project Name: Funding Source: Batting Cage/Dugouts Project Description: Recreation Impact Fees IThis will add concrete pads to the Batting Cage and Dugouts. Justification: I This project needs to be done at the Barber Street baseball fields. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Operating Impact (Savings): $ - $ 300 $ 600 $ 900 $ 1,200 $ 1,500 $ 4,500 Project Name: Funding Source: Justification: Tennis Wall/Ra uet Ball Court Project Description: Recreation Impact Fees Construction of a tennis wall or raquet ball court. This was suggested by the Parks and Recreation Board to be placed at a location to be determined at a later time. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Operating Impact (Savings): $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 15,000 Project Name: Funding Source: Justification: Mooring Fields Project Description: Recreation Impact Fees Design and engineering to place mooring fields for boaters. A mooring field is needed to provide boaters a safe place to tie -up. Design work will be done in FY2013 and project initiated in FY 2014. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Operating Impact (Savings): $ - $ 300 $ 600 $ 900 $ 1,200 $ 1,500 $ 4,500 Project Name: Funding Source: Justification: Stormwater Equipment Project Description: Stormwater Utility Fund 13/14 34K Pickup, 25K Pickup,4K Generator, 30K Airport Equipment. 14/15 40K Crew Cab, 25K Pickup, 4K Saw/Pumps. 15/16 90K Backhoe. 16/17 140K Dump Truck, 30K 4x4 Pickup. 17/18 340K Vactor. 18/19 150K Dump Truck 125K Transport Truck. To schedule an orderly replacement of major equipment that is essential to the operation of the stormwate maintenance program. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 93,000 $ 69,000 $ 90,000 $ 170,000 $ 340,000 $ 275,000 $ 1,037,000 Operating Impact (Savings): $ - $ (13,950) $ (16,860) $ (17,400) $ (24,600) $ (12,010) $ (84,820) 150 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE Project Name: Funding Source: 1/4 Swale Improvements I Project Description: Discretionary Sales Tax lInstallation of 1/4 round in swales. Justification: ITo continue the program of updating the drainage throughout the City. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 3,000,000 Operating Impact (Savings): $ - $ 10,000 $ 30,000 $ 60,000 $ 100,000 $ 150,000 $ 350,000 Project Name: Funding Source: lPipe Sliplining I Project Description: 113iscretionary Sales Tax I Slipline pipe to extend useful life. Justification: IThese projects will rehabilitate the pipe under City roadways which is slowly deteriorating. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 80,000 $ - $ 100,000 $ - $ - $ - $ 180,000 Operating Impact (Savings): Project Name: JGolf Cart Fleet I Project Description: Funding Source: JBank Note lReplace 86 Golf Carts, plus a Utility and Ranger Cart. Justification: These were previously secured under a lease with the vendor. At the expiration of the lease, it was Discretionary Sales Tax funds. determined that financing via a 4 year bank note would be more advantageous. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 333,450 $ - $ - $ - $ 333,450 $ - $ 666,900 Operating Impact (Savings): $ - $ (51,685) $ 3,335 $ 58,354 $ 66,690 $ (51,685) $ 25,009 Project Name: JGolf Course Equipment Project Description: Funding Source: lGolf Course Ca ital Fund $15K Tractor and $40K Fairway Mower. Justification: IThese are equipment re lacements needed for maintenance. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ 40,000 $ - $ - $ - $ - $ 55,000 Operating Impact (Savings): $ - $ (2,250) $ (7,050) $ (2,650) $ 1,450 $ 4,600 $ (5,900) Project Name: Funding Source: Justification: Construct Hangar Project Description: 80% FAA and FDOT Grants. City Build new hangar. Matching Requirements from Discretionary Sales Tax funds. Economic development and infrastructure improvements require additional aviation hangars for anticipated demand. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 875,000 $ 650,000 $ - $ - $ - $ - $ 1,525,000 Operating Impact (Savings): 151 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Project Name: Funding Source: Justification: Airport Equipment Project Description: 80% FAA and FDOT Grants. City For purchase of 4 -Wheel Tractor, Bobcat and Zero -turn Mower. Total Matching Requirements from cost is $150,000 but the $30,000 City matching requirement is included Stormwater Revenue Fund. under Stormwater Equipment. This equipment can be used to assist with the maintenance of stormwater infrastructure at the Airport. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 120,000 $ - $ - $ - $ - $ - $ 120,000 Operating Impact (Savings): $ - $ (14,400) $ (1,200) $ 12,000 $ 22,800 $ 32,400 $ 51,600 152 CITY OF SEBASTIAN, FLORIDA 2013/2014 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 13/14 FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 12/13 Adopted Description Actual Actual Actual Budget Proiected Budget Total Revenues $ 1,297,411 $ 1,331,672 $ 1,354,042 $ 1,449,171 $ 1,456,873 $ 1,676,110 Total GC Administration Division 561,584 528,727 594,776 624,181 614,051 602,115 Total GC Greens Division 562,487 549,690 549,690 664,299 651,438 600,126 Total GC Carts Division 140,639 138,249 138,991 146,274 243,954 473,869 Total Expenses 1,264,710 1,216,666 1,283,457 1,434,754 1,509,443 1,676,110 Change in Unrestricted Reserves $ 32,701 $ 115,006 $ 70,585 $ 14,417 $ (52,570) $ - GOLF COURSE FUND REVENUE Code: 410010 The Fiscal Year 2013 -2014 adopted budget for Golf Course fund revenue is $1,676,110. This compares to the 2012 -2013 projected revenue of $1,456,873, an increase of $219,237 due to contributions and loan proceeds associated with the purchase of new golf carts. Net of those items, it is a decrease of $11,013 or .81 %. Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 11 -12 FY 12 -13 FY 13 -14 Description Actual Actual Actual Budget Revenue Budget Difference Charges for services $1,291,296 $1,331,561 $1,354,042 $1,392,635 $1,297,237 $1,342,660 $ 45,423 Non - operating revenues 6,115 111 - 56,536 159,636 333,450 173,814 Total revenues $1,297,411 $1,331,672 $1,354,042 $1,449,171 $1,456,873 $1,676,110 $ 219,237 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from 2012 -13 Projected Revenue Difference 1. Charges for services - Up due to a projected increase in play and 1.5% increase on some fees. $ 45,423 Z.Non- operating revenues - Increase due to contributions and loan proceeds for new golf carts. $ 173,814 153 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Account Number Description CHARGES FOR SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual FY 12/13 Amended Budget FY 12/13 Dept Proiected FY 13/14 Adopted Budget 347501 Green Fees 477,049 492,959 508,327 520,000 476,111 497,800 347502 Cart Rentals 603,424 634,933 636,619 650,000 611,000 624,800 347510 Driving Range Fees 38,626 43,143 42,250 45,000 39,600 42,700 347512 Club Storage Fees 2,046 2,146 2,240 2,300 2,500 2,450 347513 Club Rentals Fees 1,796 2,415 1,820 2,200 2,200 2,300 347520 Initiation Fees 4,500 3,500 2,500 3,000 2,461 2,500 347521 Membership Fees 61,539 60,005 57,667 64,000 59,694 61,000 347522 Handicap Fees 5,620 5,140 4,980 5,200 4,880 5,150 347523 Resident Card Fees 36,370 31,620 34,198 36,000 32,300 32,500 347530 Non - Taxable Sales 52 215 72 75 40 50 347540 Pro Shop Sales 66,760 73,043 61,097 70,000 55,000 55,000 347541 Cost of Sales -Pro Shop (44,143) (50,749) (40,805) (40,000) (28,000) (24,000) 362100 Rents and Royalties 29,744 27,800 27,771 30,000 29,300 30,000 366000 Contributions & Donations 0 0 10,830 0 6,220 6,000 369900 Other Miscellaneous Revenues 2,512 2,188 1,121 1,500 1,120 1,000 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 5,020 2,363 2,776 3,000 2,300 3,050 369995 Cash Over /Short 21 480 219 0 151 0 TOTAL CHARGES FOR SERVICES 1,291,296 1,331,561 1,354,042 1,392,635 1,297,237 1,342,660 NON - OPERATING REVENUE 361100 Interest Earnings 254 0 0 0 0 0 361105 SBA Interest Earnings 219 0 0 100 0 0 364100 Sale of Fixed Assets 987 0 0 0 0 0 366000 Contributions and Donations 0 0 0 0 103,200 34,400 367000 Gain/Loss on Sale of Investments 4,448 0 0 0 0 0 369400 Reimbursements 207 111 0 0 0 0 384120 Debt Proceeds 0 0 0 56,436 56,436 299,050 TOTAL NON - OPERATING REVENUE 6,115 111 0 56,536 159,636 333,450 TOTAL GOLF COURSE REVENUES 1,297,411 1,331,672 1,354,042 1,449,171 1,456,873 1,676,110 USE OF UNRESTRICTED RESERVES 0 0 0 0 52,570 0 TOTAL GOLF COURSE SOURCES 1,297,411 1,331,672 1,354,042 1,449,171 1,509,443 1,676,110 154 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 2013 ACCOMPLISHMENTS ✓ Consistent rounds of golf from numerous golf course patrons, especially patrons participating in the numerous weekly leagues offered, including Wojo's Monday League, Men's & Women's Golf Associations, Business League, etc. ✓ Hosted over 40 charity, corporate and/or special events, most of which took place on Saturdays. ✓ On track for golf rounds to meet or exceed 54,000 rounds & total revenue to meet or exceed 1.3 million. This is dependent on summer activity and weather. ✓ Donated numerous rounds of golf to charitable events and fundraisers, providing key support to community endeavors. ✓ Continued development of long range plans including irrigation upgrades, green and tee box improvements, clubhouse, maintenance and cart barn upgrades. ✓ Organized, promoted and hosted the 2012 Sebastian Amateur, the premiere tournament for SMGC. ✓ Since the inception of Sebastian River High School in 1994, served as home course for the boy's and girls SRHS golf teams. PGA Director of Golf, Greg Gardner is Head Coach for the Boy's Golf Team. ✓ Organized, promoted and hosted the 2nd Annual Michael Nichols Memorial Golf Tournament. This event has immediately become the top charitable event of the year, with over 144 players participating. ✓ Provided numerous golf lessons to junior golfers in the form of private and (up to) four - person small group clinics. Also gave numerous golf lessons to adults, thus increasing the student's frequency of playing, practicing and supporting SMGC. ✓ Received bids for replacing the golf cart fleet. FISCAL YEAR 2014 GOALS & OBJECTIVES ➢ Strive for 62,000 round of golf and 1.6 million in revenue. ➢ Strive to instill in each golf course employee the importance of quality, unsurpassed customer service and the goal of "consider it done" and "whatever it takes" regarding such customer service. ➢ Continue to work closely with International Golf Maintenance, Inc., the golf course's maintenance contractor, in order to produce the highest - quality golf course conditions possible and (always) keeping lines of communication open with all maintenance workers. ➢ Continue to offer annual memberships, with the goal of securing new members each year. ➢ Continue to offer a large variety of weekly leagues, which will help ensure repeat play and increase rounds of golf among regular customers. ➢ Continue to offer a fully- stocked discount golf shop, complete with quality merchandise and competitive prices, while fulfilling the needs (stated and unstated) of customers. ➢ Strive to introduce the game of golf (through a variety of clinics, lessons and other specials / functions) to juniors, retirees, and others in the community to ensure future and present growth of the game of golf. ➢ Continue to be the official home course for the Sebastian River High School Boy's and Girl's Golf Teams. ➢ Strive to place constant attention to all facilities and grounds, to help ensure that all areas are well -kept and presentable to the public. ➢ Continue to represent SMGC through volunteer activities, speaking engagements and other public - relation ventures. ➢ Strive to help community fundraisers and other charitable events, to help SMGC to be considered an integral part of the community. 155 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGETI PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Number of Annual Fees Sold 96 94 88 92 90 Single Resident 38 38 34 35 37 Single Non - Resident 8 8 12 13 11 Family Resident 42 44 40 42 38 Family Non - Resident 8 4 2 2 4 Resident/Discount Cards 844 735 786 850 750 TOTAL ANNUAL FEES SOLD 940 829 874 942 840 Annual Fee Rounds 7,063 7,344 7,062 7,400 7,500 Daily Fee Rounds 42,435 44,009 42,860 45,000 46,000 TOTAL NUMBER OF ROUNDS PLAYED 49,498 51,353 49,992 52,400 53,500 Junior Golf Academy Attendees 90 75 1 75 1 75 1 75 Outside Tournaments 30 29 26 30 30 Sebastian Open Players 105 58 58 100 100 PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OFACTIVITY 12113 13114 20.00% 20.00% General Supervision - Provide effective, responsive and professional management, direction, control of daily golf operations, including training and forethought for innovative and practical improvements. 20.00% 20.00% Pro Shop - Provide friendly, consistent quality service to the public. The result of this direct contact combined with the amenities offered, produces customer satisfaction. 20.00% 20.00% 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. 20.00% 20.00% Golf Course Administration - Supervise all Golf Course operations, preparation of budget, supervision of capital improvement programs. 20.00% 20.00% 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 100.00% 100.00% 156 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for Golf Course Administration is $602,115. This compares to the 2012 -2013 ,cted expenses of $614,051, a decrease of $11,936 or 1.94 %. Personal Services Operating Expenses Capital Outlay Debt Service Contingency scal Year 2013 -14 Adopted Budget: ajor Current Level Changes from scal Year 2012 -13 Projected Expenses: Personal Services - Net increase due to small change in FICA and the ending of furlough days. Operating Expenses - Decrease primarily due to a decrease in Airport rent charges. Capital Outlay - No approved capital outlay in FY 13 -14 budget. Debt Service - The final revenue bond payment was made in FY 09/10. Transfers - Added funds from the 2012 fee increases are moved to the Golf Course Capital Improvements Fund. To balance the FY 13/14 Budget, $12,010 of the projected $63,750 transfer may not be made. Contingency - By reducing the Capital Improvements Fund transfer, budgeted expenses equal expected revenue. PERSONAL SERVICES SCHEDULE Difference I $ 7,830 $ (11,992) $ (7,774) ,LF COURSE ADMINISTRATION $ 162,726 $ 168,500 Revised Projected Adopted Lesson Bonus FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 Projected Actual Actual Actual Budget Expenses Budget Difference $ 256,725 $ 222,573 $ 210,704 $ 218,529 $ 218,529 $ 226,359 $ 7,830 283,159 301,455 345,070 340,652 336,008 324,016 (11,992) - 4,699 - - - - - 21,700 - - - - - - - - 39,002 65,000 59,514 51,740 (7,774) 32,701 115,006 71,327 14,417 - - - $ 594,285 $ 643,733 $ 666,103 $ 638,598 $ 614,051 $ 602,115 $ (11,936) scal Year 2013 -14 Adopted Budget: ajor Current Level Changes from scal Year 2012 -13 Projected Expenses: Personal Services - Net increase due to small change in FICA and the ending of furlough days. Operating Expenses - Decrease primarily due to a decrease in Airport rent charges. Capital Outlay - No approved capital outlay in FY 13 -14 budget. Debt Service - The final revenue bond payment was made in FY 09/10. Transfers - Added funds from the 2012 fee increases are moved to the Golf Course Capital Improvements Fund. To balance the FY 13/14 Budget, $12,010 of the projected $63,750 transfer may not be made. Contingency - By reducing the Capital Improvements Fund transfer, budgeted expenses equal expected revenue. PERSONAL SERVICES SCHEDULE Difference I $ 7,830 $ (11,992) $ (7,774) ,LF COURSE ADMINISTRATION $ 162,726 $ 168,500 Overtime 1,500 1,500 Lesson Bonus 1,500 1,500 FICA Taxes 11,887 F /T /E Deferred Compensation Projected Adopted Group Health Insurance Premium PAY 12,680 POSITION YEARS Expense Budget POSITION RANGE GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 f Course Director 46,541 / 97,308 78 1.00 1.00 1.00 $ 77,269 $ 81,000 id Cashier 26,545 / 69,662 26 1.00 1.00 1.00 42,457 44,500 istant Cashier (P /T) 9.23/20.76 15 1.00 1.00 1.00 25,000 25,000 istant Cashier (TEMP) 0.50 0.50 1.50 18,000 18,000 3.50 3.50 4.50 157 $ 162,726 $ 168,500 Overtime 1,500 1,500 Lesson Bonus 1,500 1,500 FICA Taxes 11,887 13,120 Deferred Compensation 11,045 11,565 Group Health Insurance Premium 12,140 12,680 Dependant Health Ins Premium 9,648 l 0,189 Health Reimbursement Account 6,108 4,956 Employee Assistance Program 115 115 Worker's Comp Insurance 1,860 2,234 Unemployment Insurance - - Total Personal Services $ 218,529 $ 226,359 157 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET GOLF COURSE ADNHNISTRATION DIVISION Code: 410110 Account Number Description PERSONAL SERVICES: FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 186,992 160,792 142,930 144,726 144,726 150,500 511300 Temporary Salaries 0 5,406 14,972 18,000 18,000 18,000 511400 Overtime 1,224 1,670 883 1,500 1,500 1,500 511500 Lesson Bonus 2,974 1,163 1,268 1,500 1,500 1,500 512100 FICA Taxes 14,213 12,850 11,295 11,887 11,887 13,120 512225 Deferred Compensation 15,174 12,576 10,866 11,045 11,045 11,565 512301 Group Health Insurance Premium 21,046 15,494 13,377 12,140 12,140 12,680 512305 Dependant Health Ins Premium 10,923 10,435 10,339 9,648 9,648 10,189 512307 Health Reimbursement Account 0 0 3,108 6,108 6,108 4,956 512309 Employee Assistance Program 115 102 92 115 115 115 512400 Worker's Comp Insurance 3,404 2,212 1,738 1,860 1,860 2,234 512500 Unemployment Insurance 47 0 0 0 0 0 512600 OPED Accrued Expense 613 (127) (164) 0 0 0 TOTAL PERSONAL SERVICES 256,725 222,573 210,704 218,529 218,529 226,359 OPERATING EXPENSES: 533100 Professional Services 1,752 2,141 2,104 2,024 2,024 2,024 533200 Audit Fees 3,274 2,947 2,710 3,046 3,046 3,351 533201 Admin Services provided by GF 54,460 59,906 65,897 82,638 82,638 90,902 533400 Other Contractual Services 148 40 182 0 0 0 533415 Janitorial Services 3,604 899 911 0 76 0 533420 Pest/Weed Control 248 154 322 480 376 376 533440 Electronic Security Services 427 443 449 525 544 550 534101 Telephone 2,075 2,347 2,184 2,584 1,738 1,738 534105 Cellular Telephone 483 559 581 276 328 180 534110 Internet Access 680 494 436 550 412 412 534120 Postage 113 75 102 100 100 100 534310 Electric 23,871 33,831 35,002 35,475 33,584 34,000 534320 Water /Sewer 12,770 14,315 23,898 19,000 14,000 15,000 534445 Airport Property Lease 135,000 135,000 135,000 135,000 135,000 115,000 534500 Insurance 5,360 3,952 7,355 6,800 7,568 8,000 534610 R & M - Buildings 1,327 1,632 11,530 9,000 4,000 4,000 534630 R & M - Office Equipment 1,640 3,374 1,624 4,000 2,500 2,500 534845 Golf Course Promotions 293 93 10,907 0 6,220 6,000 534846 Golf Course Advertising 5,027 5,890 7,901 5,000 10,300 8,000 534900 Other Current Charges 0 0 4 0 0 0 535200 Departmental Supplies 3,063 2,549 4,056 3,900 2,600 3,000 535205 Bank Charges 22,101 24,875 25,374 24,500 22,622 23,000 535210 Computer Supplies 80 130 125 750 250 200 535220 Cleaning Supplies 2,267 2,505 3,412 2,000 2,000 2,000 535230 Small Tools and Equipment 0 312 0 0 399 0 535250 Building Supplies 312 22 0 0 0 0 535410 Dues and Memberships 507 507 507 507 507 507 535710 Non -Ad Valorem Tax 2,277 2,443 2,497 2,497 3,176 3,176 TOTAL OPERATING EXPENSES 283,159 301,455 345,070 340,652 336,008 324,016 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 4,699 0 0 0 0 TOTAL CAPITAL OUTLAY 0 4,699 0 0 0 0 DEBT SERVICE: 707145 Principal - Golf Course 0 0 0 0 0 0 707245 Interest - Golf Course 20,125 0 0 0 0 0 707300 Other Debt Service Costs 1,575 0 0 0 0 0 TOTAL DEBT SERVICE 21,700 0 0 0 0 0 NON - OPERATING EXPENSES 909541 Intrafund Trfr to GC Capital 0 0 39,002 65,000 59,514 51,740 909901 Contingency 32,701 115,006 71,327 14,417 0 0 TOTAL NON - OPERATING EXPENSES 32,701 115,006 110,329 79,417 59,514 51,740 TOTAL GOLF COURSE ADMINISTRATION 594,285 643,733 666,103 638,598 614,051 602,115 158 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE 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 2013 ACCOMPLISHMENTS ✓ Monitored all golf course grounds with special emphasis on putting greens. ✓ Monitored maintenance & preventative maintenance of all golf course owned equipment ✓ Continued maintenance and minor improvements on irrigation system. ✓ Purchased new greens mower, thus ensuring the quality of cut to putting green turf. ✓ Continued minor landscaping improvements, planting of new trees & Brazilian Pepper tree removal projects. ✓ Long term plan in place which will entail consideration for new irrigation system (downstream of the pump station) and rebuilt and enlarged greens and tees. ✓ Overall, golf course customers offered positive comments about condition and quality of the golf course grounds, with special emphasis on "speed" and roll of the putting greens. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue to monitor golf course grounds and surrounding areas. ➢ Strive for golf course grounds to be visually and aesthetically pleasing. ➢ Strive to ensure putting greens are in the best possible condition, including "greens- speed" issues. ➢ Continue to maintain irrigation system and make repairs as needed. Also, continue to provide insight into eventual irrigation upgrade. ➢ Strive to monitor and track all equipment repairs and continue to look into new, innovative and cost - effective methods of repairing equipment and conducting preventative maintenance. ➢ Continue to meet with Golf Course Superintendent DAILY, & express issues & concerns, always keeping lines of communication open with all golf course maintenance staff. ➢ Continue to explore innovative methods regarding equipment replacement, leases, golf course turf practices and irrigation improvements. ➢ Continue to explore and research other golf course improvement subjects including green & tee rebuild projects, tee locations and other issues related to future improvement and renovations. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Greens (Acres) 4 4 4 4 4 Tees (Acres) 5 5 5 5 5 Fairways (Acres) 35 35 35 35 35 Rough (Acres) 60 60 60 60 60 Sand Bunkers (Acres) 5 5 5 5 5 Lakes and Ponds (Linear Feet) 10,000 10,000 10,000 10,000 10,000 Non -Play Area (Acres) .18 18 18 18 . 18 Holes Maintained 1 18 1 18 18 18 18 Practice areas (acres total) 4 4 4 4 4 159 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OFACTIVITY 12113 13114 75.00% 75.00% 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. 25.00% 25.00% Equipment Maintenance - Continue tracking equipment use and repair to insure proper maintenance and availability of equipment. 100.00% 100.00% Actual Actual GOLF COURSE GREENS DIVISION BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for Golf Course Greens Division is $600,126. This compares to the 2012 -2013 ,cted expenses of $651,438, a decrease of $51,312 or 7.88 %. Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services. $ 11,144 2. Capital Outlay - Capital items will be purchased from the Capital Fund. $ (65,276) 3. Non - Operating - Loan payments for equipment were only paid for 10 months during 2012 -13. $ 2,820 CAPITAL OUTLAY SCHEDULE COURSE GREENS DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2018 -19 TOTAL $ 15,000 $ - $ - $ - $ - $ 15,000 + Mower - 40,000 - - - 40,000 l Greens - 125,000 - - - 125,000 $ 15,000 $ 165,000 $ - $ - $ - $ 180,000 Note: These items will be funded from Capital Funds accumulated from the 5% rate increase in FY2011. 160 Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenses Budget Difference ag Expenses $ 539,987 $ 549,690 $ 568,243 $ 583,185 $ 568,971 $ 580,115 $ 11,144 Outlay 22,500 - 23,406 65,476 65,276 - (65,276) aerating - - - 15,638 17,191 20,011 2,820 $ 562,487 $ 549,690 $ 591,649 $ 664,299 $ 651,438 $ 600,126 $ (51,312) Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenses: Difference 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services. $ 11,144 2. Capital Outlay - Capital items will be purchased from the Capital Fund. $ (65,276) 3. Non - Operating - Loan payments for equipment were only paid for 10 months during 2012 -13. $ 2,820 CAPITAL OUTLAY SCHEDULE COURSE GREENS DIVISION EXPENDITURES PER FISCAL YEAR Description 2013 -14 2014 -15 2015 -16 2016 -17 2018 -19 TOTAL $ 15,000 $ - $ - $ - $ - $ 15,000 + Mower - 40,000 - - - 40,000 l Greens - 125,000 - - - 125,000 $ 15,000 $ 165,000 $ - $ - $ - $ 180,000 Note: These items will be funded from Capital Funds accumulated from the 5% rate increase in FY2011. 160 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Account Number Description OPERATING EXPENSES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Pro'ected FY 13/14 Adopted Budget 533100 Professional Services 0 0 500 500 0 0 533420 Pest/Weed Control 0 0 90 0 0 0 533440 Electronic Security Services 521 535 420 300 425 425 533445 Groundskeeping Service 493,700 493,699 502,751 524,640 513,646 524,640 534310 Electric 17,510 18,369 17,290 16,445 15,000 16,000 534610 R & M - Buildings 1,385 1,628 4,130 3,000 2,000 1,000 534640 R & M- Operating Equipment 15,457 16,536 18,502 17,000 17,000 17,000 534680 R & M - Irrigation Systems 9,189 13,524 14,326 15,000 15;000 15,000 534685 R & M - Grounds Maintenance 1,656 4,494 8,904 5,000 5,000 5,000 535200 Departmental Supplies 522 843 586 750 750 750 535220 Cleaning Supplies 47 0 4 100 50 100 535230 Small Tools and Equipment 0 0 740 200 50 100 535250 Building Supplies 0 62 0 250 50 100 TOTAL OPERATING EXPENSES 539,987 549,690 568,243 583,185 568,971 580,115 CAPITAL OUTLAY 606310 IOTB- Fencing 0 0 0 0 1,107 0 606400 Vehicles and Equipment 22,500 0 23,406 65,476 65,276 0 TOTAL CAPITAL OUTLAY 22,500 0 23,406 65,476 65,276 0 NON - OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 13,472 14,997 18,675 707245 Interest - Golf Course Loan 0 0 0 1,651 1,679 1,336 707300 Other Debt Service Costs 0 0 0 515 515 0 TOTAL NON - OPERATING EXPENSES 0 0 0 15,638 17,191 20,011 TOTAL GREENS DIVISION 562,487 549,690 591,649 664,299 1 651,438 1 600,126 161 CITY OF SEBASTIAN, FLORIDA 2013/2014 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, maintains 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 2013 ACCOMPLISHMENTS ✓ Maintained fleet of 86 golf carts, 1 beverage cart, 1 ranger cart and 1 range cart. • Maintained cart barn and all surrounding areas including starter's station, water station, cart wash and cart staging areas and driving range area. • Through a continued contract with a golf ball retrieval company, provided, at no cost, quality range balls for the driving range. • Offered quality customer service, always willing to go the extra step to please our customers, thus ensuring repeat play. • Electric improvements completed in the golf cart barn and also researched and received proposals regarding additional electric work in cart barn. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue to offer quality, unsurpassed customer service. ➢ Continue to maintain golf cart fleet, with emphasis on battery and tire maintenance and overall cleanliness of golf cart. ➢ Continue to maintain beverage cart, ranger cart & range cart, as well as ranger picker, ranger machine & golf ball cleaner. ➢ Continue to maintain cart barn, water & starter stations & cart staging & cart wash areas, thus ensuring all areas are clean and presentable to the public. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Club Car Electric Golf Carts 86 86 86 86 86 Tires Maintained 352 352 352 352 352 Grease Fittings Maintained 534 534 534 534 534 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 519 519 519 519 519 Beverage Carts 1 1 1 1 1 1 1 1 PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 12113 13114 30.00% 30.00% General Maintenance and Care of Golf Carts - Clean and maintain golf carts in operational condition for guests use and maintain operational cart barn. 30.00% 30.00% Golf Course Facilities - Maintenance and care of Cart Barn, Driving Range, Water Station, and general area around Golf Shop and starter area. 40.00% 40.00% Customer Service - Provide unsurpassed customer service to our members. 100.00%1 100.00% 162 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2013 -2014 adopted budget for Golf Course Carts Division is $473,869. This compares to the 2012 -2013 projected expenses of $243,954, an increase of $229,915 due to the purchase of new golf carts and fmal payment on the lease. Amended Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 76,382 $ . 74,709 $ 73,424 $ . 77,089 $ 76,749 $ 77,043 $ 294. Operating Expenses 64,257 63,540 63,662 69,185 167,205 5,700 (161,505) Capital Outlay - - 1,905 - - 333,450 333,450 Debt Service - - - - - 57,676 57,676 Total $ 140,639 $ 138,249 $ 138,991 $ 146,274 $ 243,954 $ 473,869 $ 229,915 Fiscal Year 2013 -14 Adopted Budget: $ 30,000 Cart Attendants (TEMP) Major Current Level Changes from 3.50 3.50 Fiscal Year 2012 -13 Projected Expenses: 40,000 Difference 1. Personal Services - Small difference in Employee Assistance Program and Worker's Compensation. $ 294 2. Operating Expenses - The fmal lease payment on the golf carts is due in FY 12 -13. $ (161,505) 3. Capital Outlay - New golf carts. No Capital Outlay was made in FY 12 -13. $ 333,450 3. Debt Service - Principal and Interest on Golf Cart loan. $ 70,000 $ 57,676 PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION F/T/E Projected Adopted PAY POSITION Expense Budget POSITION RANGE GRADE 114L2 12 -13 13 -14 12 -13 13 -14 Cart Attendants (P/T) 7.25/13.09 9 3.00 3.00 2.00 $ 30,000 $ 30,000 Cart Attendants (TEMP) 3.50 3.50 3.50 40,000 40,000 6.50 6.50 5.50 $ 70,000 $ 70,000 Overtime 500 800 FICA Taxes 5,416 5,416 Employee Assistance Program 98 92 Worker's Compensation 735 735 Total Personal Services $ 76,749 $ 77,043 CAPITAL OUTLAY SCHEDULE COURSE CART DIVISION Description 2013 -14 2014 -15 2015 -16 Cart Fleet $ 333,450 $ - $ - $ $ 333,450 $ - $ - $ 163 2016 -17 2017 -18 TOTAL - $ 333,450 $ 333,450 - $ 333,450 $ 333,450 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Proiected FY 13/14 Adopted Budget 511200 Regular Salaries 38,685 34,186 31,975 35,000 '30,000 30,000 511300 Temporary Salaries 29,150 33,038 34,477 35,000 40,000 40,000 511400 Overtime 1,533 1,228 855 800 500 800 512100 FICA Taxes 5,287 5,249 5,126 5,416 5,416 5,416 512309 Employee Assistance Program 138 138 121 138 98 92 512400 Worker's Comp Insurance 1,589 870 870 735 735 735 TOTAL PERSONAL SERVICES 76,382 74,709 73,424 77,089 76,749 77,043 OPERATING EXPENSES 534420 Equipment Leases 62,873 62,935 62,935 62,935 160,890 0 534610 R & M - Buildings 0 195 235 4,500 4,500 4,500 534640 R & M- Operating Equipment 739 162 425 500 1,260 500 535200 Departmental Supplies 460 180 51 300 100 100 535220 Cleaning Supplies 185 14 16 100 50 100 535230 Small Tools and Equipment 0 54 0 100 0 100 535270 Uniforms and shoes 0 0 0 750 405 400 TOTAL OPERATING EXPENSES 64,257 63,540 63,662 69,185 167,205 5,700 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 1,905 0 0 333,450 TOTAL CAPITAL OUTLAY 0 0 1,905 0 0 333,450 NON - OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 0 0 46,224 707245 Interest - Golf Course Loan 0 0 0 0 0 10,852 707300 Other Debt Service Costs 0 0 0 0 0 600 TOTAL NON - OPERATING EXPENSE 0 0 0 0 0 57,676 TOTAL CARTS DIVISION 140,639 138,249 138,991 146,274 243,954 4739869 164 CITY OF SEBASTIAN, FLORIDA 2013/2014 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. Description Total Revenues Total Airport Administration Total Economic Development FY 09/10 FY 10 /11 FY 11/12 Actual Actual Actual Amended FY 13/14 FY 12/13 FY 12/13 Adopted Budget Projected Budget $ 409,481 $ 389,761 $ 439,712 $ 438,319 $ 432,503 $ 443,236 $ 409,494 $ 404,983 $ 424,385 $ 425,628 $ 421,922 $ 423,236 - - - 20,000 20,000 20,000 Change in Unrestricted Reserves $ (13) $ (15,222) $ 15,327 $ (7,309) $ (9,419) $ - AIRPORT BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for the Municipal Airport Administration is $423,236. This compares to the 2012 -2013 ,cted expenses of $420,754, an increase of $2,482 or .59 %. Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenses: Difference 1. Personal Services - Decrease due employeee decline of health insurance. $ 4,263 Z. Operating Expenses - Primarily due to a decrease in General Fund administrative charges. $ (5,231) 3. Capital Outlay - No capital items are anticipated from operating funds. Projects will be supported from DST grants. $ - 4. Non - Operating - Includes $600 of principal and $11,400 of interest on the $285,000 advance from DST Funds and $8,025 of interest on the $267,511 advance from DST Funds. $ 3,450 165 Revised Projected Adopted FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 12 -13 FY 13 -14 Actual Actual Actual Budget Expenses Budget Difference onal Services $ 233,677 $ 229,190 $ 208,444 $ 176,456 $ 165,188 $ 169,451 $ 4,263 rating Expenses 153,106 167,243 195,866 232,597 238,991 233,760 (5,231) ItalOutlay 9,001 - - - - - - t Service 8,550 8,550 16,575 16,575 16,575 20,025 3,450 I $ 404,334 $ 404,983 $ 420,885 $ 425,628 $ 420,754 $ 423,236 $ 2,482 Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenses: Difference 1. Personal Services - Decrease due employeee decline of health insurance. $ 4,263 Z. Operating Expenses - Primarily due to a decrease in General Fund administrative charges. $ (5,231) 3. Capital Outlay - No capital items are anticipated from operating funds. Projects will be supported from DST grants. $ - 4. Non - Operating - Includes $600 of principal and $11,400 of interest on the $285,000 advance from DST Funds and $8,025 of interest on the $267,511 advance from DST Funds. $ 3,450 165 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET AIRPORT REVENUE Code: 450010 Account Number Description OPERATING REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 344100 Fuel Sales 89,058 112,782 72,886 125,000 75,000 110,000 347541 Cost of Sales (69,945) (95,858) (55,681) (100,000) (55,000) (85,000) 362150 Nontaxable Rents 391 391 391 391 391 391 362100 Rents and Royalties 303,710 300,744 344,925 344,628 344,628 349,379 369900 Other Miscellaneous Revenues 66,256 62,674 60,095 60,000 59,289 59,869 369941 Sales Tax Commission 245 9 292 300 215 220 TOTAL OPERATING REVENUE 389,715 380,742 422,908 430,319 424,523 434,859 OTHER NON - OPERATING REVENUE: 361100 Interest Earnings (165) 37 5 0 (20) 0 364100 Sale of Fixed Assets 0 0 4,125 0 0 0 365000 Sale of Surplus Materials /Scrap 207 0 0 0 0 0 369200 Insurance Proceeds 0 0 4,475 0 0 0 369400 Reimbursements 9,204 8,982 8,199 8,000 8,000 8,377 381455 Transfer from Fund 455 10,520 0 0 0 0 0 TOTAL OTHER NON - OPERATING REVENUE 19,766 9,019 16,804 8,000 7,980 8,377 TOTAL AIRPORT REVENUES 409,481 389,761 439,712 438,319 432,503 443,236 USE OF UNRESTRICTED RESERVES 13 15,222 0 7,309 9,419 0 TOTAL AIRPORT SOURCES 1 409,494 1 404,983 1 439,712 445,628 441,922 1 443,236 TT CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET AIRPORT ADMINISTRATION The Growth Management Director is responsible for Airport Operations to include maintenance of the entire property, FDOT compliance issues, Capital Improvement Programs, Economic Development, tenant relations, and project management. FISCAL YEAR 2013 ACCOMPLISHMENTS ✓ Secured FDOT grant for Airport Drive East Improvements ✓ Purchased Maintenance Equipment with FDOT grant funds ✓ Re- Numbered, Re- Marked, Surveyed runways with grant funds ✓ Upgraded security cameras utilizing FDOT 100% grant ✓ Pursued Economic Development opportunities ✓ Recruited National Aperture, Inc. as Airport Tenant FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue Economic Growth opportunities ➢ Pursue FDOT and FAA grant possibilities ➢ Acquire Airport Stormwater maintenance equipment ➢ Pursue Tenant and begin planning for Hangar "C" PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Acres Available for Development 108 108 108 108 108 Airport Leasehold Revenues $304,101 $301,135 $345,316 $345,019 $349,770 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 12113 13114 25.00% 25.00% Compliance - Conduct operations at the Airport in accordance with FAA and FDOT compliance. 25.00% 25.00% 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. 10.00% 10.00% 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. 40.00% 40.00% 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. 100.000/0 100.00% 167 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE ADMINISTRATION PAY POSITION RANGE nity Development Director * 65,104 / 123,464 Operations Specialist 1II 26,545 / 59,662 Operations Specialist 23,581 / 53,000 * Additional compensation is reflected in the Planning and Zoning budget. Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Health Reimbursement Account Employee Assistance Program Worker's Comp Insurance Total Personal Services 168 $ 122,581 $ 128,500 500 500 F /T/E 10,214 Projected Adopted 11,889 POSITION YEARS Expense Budget GRADE 11 -12 12 -13 13 -14 12 -13 13 -14 81 1.00 1.00 1.00 $ 73,446 $ 77,000 26 1.00 0.00 0.00 - - 22 1.00 1.00 1.00 49,135 51,500 3.00 2.00 2.00 * Additional compensation is reflected in the Planning and Zoning budget. Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Health Reimbursement Account Employee Assistance Program Worker's Comp Insurance Total Personal Services 168 $ 122,581 $ 128,500 500 500 9,781 10,214 120 120 11,889 11,621 8,686 8,916 4,591 4,384 3,054 1,704 46 46 $ 165,188 $ 169,451 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE AIRPORT ADMINISTRATION Code: 450110 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 511200 Regular Salaries 172,550 170,060 146,487 122,581 122,581 128,500 511400 Overtime 1,087 0 0 500 500 500 512100 FICA Taxes 11,868 11,464 11,678 9,315 9,781 10,214 512215 Clothing Allowance 240 240 240 240 120 120 512225 Deferred Compensation 15,161 14,489 14,801 11,889 11,889 11,621 512301 Group Health Insurance Premium 21,074 19,241 18,384 12,189 8,686 8,916 512305 Dependant Health Ins Premium 13,185 10,508 10,377 9,648 4,591 4,384 512307 Health Reimbursement Account 0 0 3,033 6,108 3,054 1,704 512309 Employee Assistance Program 69 69 63 46 46 46 512400 Workers Comp Insurance 4,431 3,326 3,381 3,940 3,940 3,446 512600 OPEB Accrued Expense (5,988) (207) 0 0 0 0 TOTAL PERSONAL SERVICES 233,677 229,190 208,444 176,456 165,188 169,451 OPERATING EXPENSES 533100 Professional Services 0 0 749 0 3,825 3,000 533200 Audit Fees 2,517 2,265 2,039 1,835 1,835 1,652 533201 Admin Services provided by GF 36,656 42,980 44,203 52,772 52,772 47,495 533202 Maintenance Services provided by GF 0 0 15,458 68,500 68,500 68,500 533400 Other Contractual Services 3,268 2,023 3,350 1,500 5,000 2,626 53341 Environmental Services 0 0 175 0 0 0 533415 Janitorial Services 5,461 4,537 4,757 0 532 500 533420 Pest/Weed Control /Mowing 600 600 588 1,000 600 600 534000 Travel and Per Diem 0 0 0 0 0 500 534101 Telephone 17,564 8,031 6,162 1,500 2,300 2,300 534105 Cellular Phone 888 1,044 1,151 810 810 810 534110 Internet Access 1,157 1,173 1,220 1,200 1,260 1,500 534120 Postage 299 387 225 200 300 300 534130 Express Mail 0 0 0 250 200 200 534310 Electric 24,988 26,165 23,710 22,550 22,550 23,000 534312 Water /Sewer 1,511 2,465 2,331 3,000 1,800 2,000 534500 Insurance 13,715 19,434 27,442 25,800 25,800 27,900 534501 Claims 0 0 967 0 0 0 534610 R & M Buildings 6,949 1,714 4,347 3,500 5,000 5,000 534620 R & M- Vehicles 2,455 1,947 4,707 2,000 4,500 4,500 534630 R & M- Office Equipment 18 214 0 500 500 500 534640 R & M- Operating Equipment 6,784 10,694 18,917 9,000 7,000 7,000 534681 R & M- Fencing 1,413 1,597 8,605 5,000 5,000 5,000 534685 R & M- Grounds Maintenance 2,025 2,390 2,890 2,000 3,000 3,000 534800 Promotional Activities 0 0 436 0 500 500 534825 Advertising Expenditures 2,878 5,677 623 0 30 0 535200 Departmental Supplies 603 1,386 748 6,000 1,000 1,000 535205 Bank Charges 2,406 3,043 2,043 2,500 1,500 1,500 535210 Computer Supplies 263 205 55 500 500 500 535230 Small Tools and Equipment 819 185 60 2,000 1,500 1,500 535260 Gas and Oil 6,762 9,518 6,647 5,000 6,500 6,500 535270 Uniforms & Shoes 628 513 339 200 200 200 535275 Safety Equipment 0 0 0 100 100 100 535410 Dues and Memberships 494 400 400 500 500 500 535450 Training and Education 20 0 0 0 250 250 535710 Non -Ad Valorem Tax 9,965 16,656 10,522 12,880 13,327 13,327 TOTAL OPERATING EXPENSES: 153,106 167,243 195,866 232,597 238,991 233,760 CAPITAL OUTLAY: 606310 IOTB - Fencing 0 0 0 0 1,168 0 606400 Vehicles and Equipment 5,160 0 3,500 0 0 0 TOTAL CAPITAL OUTLAY: 5,160 0 3,500 0 1,168 0 NON - OPERATING EXPENSES 707146 Principal - DST Fund Advance 0 0 0 0 0 600 707246 Interest - DST Fund Advance 8,550 8,550 16,575 16,575 16,575 19,425 909545 Intrafund Trfr to AP Capital 9,001 0 0 0 0 0 909901 Contingency 0 0 15,327 0 0 0 TOTAL NON - OPERATING EXPENSES 17,551 8,550 31,902 16,575 16,575 20,025 TOTAL AIRPORT ADMINISTRATION 409,494 404,983 439,712 425,628 421,922 423,236 169 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET AIRPORT ECONOMIC DEVELOPMENT Code: 450120 170 Amended FY 13/14 Account FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 12/13 Adopted Number Description Actual Actual Actual Budget Projected Budget OPERATING EXPENSES 534000 Travel and Per Diem 0 0 0 1,000 977 1,000 534110 Internet Services 0 0 0 0 23 0 534700 Printing & Binding 0 0 0 250 250 250 534800 Promotional Activities 0 0 0 2,000 2,000 2,000 534825 Advertising Expenditures 0 0 0 14,280 14,280 14,280 535200 Departmental Supplies 0 0 0 500 500 500 535410 Dues and Memberships 0 0 0 470 470 470 535450 Training and Education 0 0 0 1,500 1,500 1,500 TOTAL OPERATING EXPENSES: 0 0 0 20,000 20,000 20,000 CAPITAL OUTLAY: 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY: 0 0 0 0 0 0 TOTAL ECONOMIC DEVELOPMENT 0 0 0 20,000 20,000 20,000 170 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET BUILDING DEPARTMENT The Building Department is an enterprise operation of the City. The major source of revenue is building permit fees, which have substantially decreased with the slowdown in the housing market. Measures have been taken to minimize expenses, but over the past few years, it was necessary to use reserve balances in order to balance the annual budget for expenses. Fortunately, sufficient reserve balances had been accumulated before the slowdown to make this strategy possible and now, projected revenues are expected to cover projected expenses. Description Total Revenues and Transfers Total Expenses FY 09/10 FY 10 /11 FY 11/12 Actual Actual Actual Amended FY 13/14 FY 12/13 FY 12/13 Adopted Budget Projected Budget $ 367,001 $ 405,375 $ 426,215 $ 421,550 $ 637,335 $ 558,000 484,694 463,719 399,271 411,000 408,429 529,977 Change in Unrestricted Reserves $ (117,693) $ (58,344) $ 26,944 $ 10,550 $ 228,906 $ 28,023 BUILDING DEPARTMENT BUDGET SUMMARY Fiscal Year 2013 -2014 adopted budget for the Building Department, excluding budgeted contingency is $529,977. This compares t projected FY 2012 -2013 expenses of $408,429, an increase of $121,548 or 29.76 %. Amended Projected Adopted FY 08/09 FY 09/10 FY 10 /11 FY 11/12 FY 12/13 FY 12/13 FY 13/14 Actual Actual Actual Actual Budget Expenditures Budget Difference sonal Services $ 403,746 $ 375,457 $ 366,796 $ 311,652 $ 319,884 $ 320,884 $ 381,352 $ 60,468 gyrating Expenses 117,789 109,237 96,923 87,619 91,116 87,545 83,515 (4,030) nsfers - - - - - - 65,110 65,110 itingency - - - 26,944 10,550 228,906 28,023 (200,883) al $ 521,535 $ 484,694 $ 463,719 $ 426,215 $ 421,550 $ 637,335 $ 558,000 $ (79,335) Fiscal Year 2013 -14 Adopted Budget: Major Current Level Changes from Fiscal Year 2012 -13 Projected Expenses Difference 1. Personal Services - Net increase due to longivity increases and ending furlough days. $ 60,468 2. Operating Expenses - Decrease mainly due to reduction in allocation for General Fund administrative services. $ (4,030) 3. Transfers - Repayments to General Fund, net of charge for services provided. $ 65,110 3. Contingency - Reduced due to loss of Local Business Tax revenue and repayment to General Fund. $ (200,883) 171 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description OPERATING REVENUE FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 321000 Business Taxes 100,162 98,726 91,678 100,000 95,000 0 321100 Business Taxes - Penalties /Transfers 2,860 4,211 2,815 3,800 2,700 0 321050 Contractor License 15,888 13,876 13,716 15,000 14,000 15,000 321150 Contractor License - Penalties 2,931 2,310 1,165 1,500 2,650 2,700 322050 Building Permits 119,800 138,356 156,466 145,000 305,000 310,000 322055 Roofing Permits 11,578 18,165 20,075 20,000 31,000 35,000 322065 Alumimum Structure 0 8,125 8,150 8,500 8,000 8,500 322070 Shed Permits 0 3,900 5,475 6,000 3,700 3,900 322075 Reinspection Fees 7,403 3,675 6,265 6,250 7,000 7,000 322100 Land Clearing Permits 2,380 5,700 6,750 8,000 13,200 13,500 322150 Tree Removal Permits 2,475 0 0 0 0 0 322200 Electrical Permits 9,816 14,060 14,832 13,000 24,000 25,000 322225 Plumbing Permits 8,225 12,501 12,741 12,000 20,500 21,500 322230 Pool Permits 0 6,800 7,725 6,000 7,500 7,500 322240 Solar Permits 0 2,400 2,250 2,600 3,700 3,800 322250 Mechanical Permits 24,621 25,376 27,185 23,000 30,400 31,500 322300 Fencing Permits 11,166 10,800 9,336 12,000 10,800 11,200 322400 Irrigation Permits 575 0 0 0 0 0 322500 Sign Permits 4,176 3,375 2,340 3,200 1,600 2,300 322600 Expired Permit Fee 4,658 1,500 2,700 1,300 3,300 3,250 329400 Plan Checking Fees 13,486 16,995 16,058 19,000 35,500 38,000 341920 Cert. Copying/Record Research 735 480 255 300 210 250 347556 County Facility Admin Fee 2,210 4,093 4,870 6,000 11,700 12,000 359000 Other Fines and Forfeitures 10,755 4,954 5,738 5,500 3,700 3,850 TOTAL OPERATING REVENUE 355,900 400,378 418,585 417,950 635,160 555,750 OTHER NON - OPERATING REVENUE: 361100 Interest Income 5,714 1,075 1,872 1,800 550 600 361105 SBA Interest Earnings 1,080 1,002 1,082 900 725 800 364100 Sale of Fixed Assets 0 365 0 0 0 0 367000 Gain/Loss on Investment 3,944 1,912 3,556 0 0 0 369900 Other Miscellaneous Revenue 363 643 1,120 900 900 850 TOTAL OTHER NON - OPERATING REVENUE 11,101 4,997 7,630 3,600 2,175 2,250 TOTAL BUILDING DEPARTMENT REVENUES 367,001 405,375 426,215 421,550 637,335 558,000 USE OF UNRESTRICTED RESERVES 117,693 58,344 0 0 0 0 TOTAL BUILDING DEPARTMENT SOURCES 1 484,694 1 463,719 1 426,215 1 421,550 1 637,335 1 558,000 172 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDG The Building Department effectively and progressively promotes and provides professional plans review, permitting and inspection of building construction to ensure a safe built environment for the City of Sebastian. This is facilitated through the intake of permit requests for building and land improvements. The permit application and plans are tracked through plan review, fees are calculated and permits are issued when plans are fully approved. Field inspections are scheduled, performed and recorded daily. Upon completion of inspections, a Certificate of Occupancy is issued. The Building Department enforces all state and local codes that pertain to the construction industry. 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 2013 ACCOMPLISHMENTS ✓ Maintained timeliness and delivery of permitting services with a turn around time of 10 days or less. ✓ Provided continuing education to employees to meet minimum state licensing requirements. Customer service training is on going. ✓ Chapter 46 of the City Code of Ordinances entitled "Floods" was revised to the Florida Department of Emergency Management recommended model Flood Plain Ordinance in order to be in compliance with the National Flood Insurance Program. Ordinance was approved by Council. ✓ Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code violations. Citations were written as needed. Cases go before the Special Magistrate for final resolution where necessary. ✓ Continue to follow up on expired permits and scan documents into laser -fiche for permanent record keeping.. FISCAL YEAR 2014 GOALS AND OBJECTIVES ➢ Continue to maintain timeliness and delivery of permitting services with a turn around time of 10 days or less. ➢ Provide on going customer service training and continuing education to satisfy minimum state licensing requirements. ➢ Enhance the Building Department's web page to provide improved information regarding building department function, tips to avoid unlicensed contractor activity, safety awareness and permitting requirements. ➢ Continue to enforce state laws and city ordinances related to construction and unlicensed contractor activity. ➢ Continue to scan permitting and licensing documents into laser -fiche for permanent record keeping. 173 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERFORMANCE MEASURES Performance Indicators Actual 2008/2009 Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Projected 2012/2013 Projected 2013/2014 Residential permits issued 38 83 86 106 210 220 Commercial permits issued 36 38 43 31 35 38 Other permits issued 1,575 1,711 1,641 1,782 2,300 2,500 Total number of inspections 5,020 5,123 4,938 5,625 6,650 6,800 Total number of reinspections 652 568 373 442 615 645 Number of Professional licenses processed 462 484 444 414 440 450 Expired permits processed 88 75 20 37 40 50 Business Tax Reciepts processed and issued 1358 1252 1 1224 1075 1150 1 1200 Building permits turn around time (working days) 10 10 1 10 10 10 1 10 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OFACTIVITY 12113 13114 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 8.00% 8.00% 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 27.00% 27.00% closing out permits when completed, prepares certificates of occupancy for signature, and answers question 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 15.00% 15.00% 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 40.00% 40.00% structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer cod questions for builders and general public related to inspections. 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 3.00% 3.00% annual re-newal notices and issues new registrations. Check permit applications for properly licensed an insured contractors. Business Tax Receipts- Accepts applications for Business Tax Receipt from business owners. Review 5.00% 5.00% applications for acceptance. Verify professional licenses and ficitious/corporation names. Process annual re- newal notices and issues new Business Tax Reciepts. 1.00% 1.00% Safety Following up on expired permits and unsafe structures. 1.00% 1.00% Records Retention Scanning plans to laserfiche for permanent record keeping 100.00%1 100.00% 174 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT Chief Inspector Longevity July 14 Bus Tax Spec. 7.5 Longevity Aug 14 Plans Examiner 7.5 Dec 2013 F/T/E POSITION YEARS GRADE PAY POSITION RANGE Building Official 60,192/114,149 Chief Inspector 43,030 / 85,683 Plans Examiner 43,030 / 85,683 Local Business Tax Specialist 26,545 / 59,662 Permitting Technician 26,545 / 59,662 Chief Inspector Longevity July 14 Bus Tax Spec. 7.5 Longevity Aug 14 Plans Examiner 7.5 Dec 2013 F/T/E POSITION YEARS GRADE 11 -12 12 -13 78 1.00 1.00 44 1.00 1.00 44 1.00 1.00 26 1.00 1.00 26 1.00 0.00 5.00 4.00 TOTAL SALARIES Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Health Reimbursement Account Employee Assistance Program Worker's Comp Insurance Unemployment Insurance Total Personal Services 175 13 -14 1.00 1.00 1.00 1.00 1.00 5.00 Projected Adopted Expense Budget 12 -13 13 -14 $ 81,841 $ 85,800 51,057 54,000 67,735 71,500 46,267 49,500 - 25,500 $ 246,900 $ 286,300 1,000 4,200 18,416 21,749 240 240 22,243 26,167 16,158 22,966 6,078 6,435 6,108 9,162 92 115 3,649 4,018 $ 320,884 $ 381,352 CITY OF SEBASTIAN, FLORIDA 2013 /2014 ANNUAL BUDGE BUILDING DEPARTMENT Code: 480110 Account Number Description PERSONAL SERVICES FY 09/10 Actual FY 10 /11 Actual FY 11/12 Actual Amended FY 12/13 Budget FY 12/13 Projected FY 13/14 Adopted Budget 51.1200 Regular Salaries 285,883 282,264 241,891 246,900 246,900 286,300 511400 Overtime 76 424 0 0 1,000 4,200 512100 FICA Taxes 21,189 20,743 17,949 18,416 18,416 21,749 512215 Clothing Allowance 240 240 240 240 240 240 512225 Deferred Compensation 25,366 24,917 21,424 22,243 22,243 26,167 512301 Group Health Insurance Premium 30,155 28,210 18,137 16,158 16,158 22,966 512305 Dependant Health Ins Premium 6,692 6,393 6,413 6,078 6,078 6,435 512307 Health Reimbursement Account 0 0 2,333 6,108 6,108 9,162 512309 Employee Assistance Program 115 113 92 92 92 115 512400 Worker's Comp Insurance 7,161 3,607 3,546 3,649 3,649 4,018 512500 Unemployment Compensation 4,675 0 0 0 0 0 512600 OPED Accrued Expense (6,095) (115) (373) 0 0 0 TOTAL PERSONAL SERVICES 375,457 366,796 311,652 319,884 320,884 381,352 OPERATING EXPENSES 533200 Audit Fees 1,099 989 897 987 945 1,013 533201 Administrative Services Provided by GF 75,680 68,112 61,301 62,785 62,784 56,507 533400 Other Contractural Services 67 0 0 0 0 0 534000 Travel and Per Diem 643 640 676 600 688 721 534101 Telephone 1,505 1,490 1,097 1,600 352 360 534105 Cellular Telephone 1,081 1,091 1,157 1,110 1,110 1,160 534110 Internet Services 742 743 649 824 480 480 534120 Postage 2,122 1,738 1,479 1,800 1,300 1,700 534310 Electric 3,435 3,376 3,302 3,350 3,114 3,300 534320 Water / Sewer 186 271 274 300 280 282 534500 Insurance 8,685 3,364 3,138 4,100 3,960 4,200 534620 R & M- Vehicles 876 3,213 1,594 1,200 1,600 1,200 534630 R & M - Office Equipment 4,594 5,047 4,427 4,510 4,500 4,800 535200 Departmental Supplies 1,193 947 1,016 1,100 900 1,100 535210 Computer Supplies 897 677 916 800 400 800 535230 Small Tools and Equipment 48 0 19 100 75 100 535260 Gas and Oil 4,663 3,909 3,365 4,000 3,400 3,500 535270 Uniforms and Shoes 239 0 234 250 250 250 535275 Safety Equpment 0 0 0 50 25 50 535410 Dues and Memberships 480 415 290 350 535 658 535420 Books and Publications 202 131 1,081 400 100 400 535450 Training and Education 800 770 707 900 747 934 TOTAL OPERATING EXPENSES 109,237 96,923 87,619 91,116 87,545 83,515 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 NON - OPERATING EXPENSES 909100 Transfer to General Fund 0 0 0 0 0 65,110 909901 Contingency 0 0 26,944 10,550 228,906 28,023 TOTAL NON - OPERATING EXPENSES 0 0 26,944 10,550 228,906 93,133 TOTAL BUILDING DEPARTMENT 484,694 463,719 426,215 421,550 637,335 558,000 176 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROGRAM City of Sebastian's adopted financial policies requires the City to coordinate the development of the Capital Improvement Program with the development of the strategic plan and operating budget, as. well as ensuring compliance with the Comprehensive Plan Capital Improvement Element. Operating expenditures and revenues associated with new capital improvements will be projected and included in the Capital Improvement Program Five -Year Forecast. The Capital Improvement Program is updated and approved by the City Council annually and encompasses a period of six years. What are Capital Improvements? Capital improvements include streets, buildings, building improvements, new parks, park expansions /improvements, airport runways, infrastructure improvements, and major acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years. Major equipment purchases and any other equipment/projects funded by Special Revenue Funds are also included to provide a more comprehensive forecast of the City's capital funding requirements. Policies Used in Developing the Capital Improvement Program All capital projects submitted for approval must be justified in terms of how the project supports the achievement of the City's Strategic Priorities. 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). The following statements are included in the City's adopted Financial Policies: 1. The City shall adopt an annual Capital Budget based on the Capital Improvement Program. 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 budget projections. 2. The City shall make all capital improvements in accordance with an adopted Capital Improvement Program budget. 3. 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. The pages that follow provide details and summary information on projects scheduled for the next six years for all the City's operations. In addition to the General Fund, Golf Course and Airport Fund, these documents include projects funded by the Local Option Gas Tax (LOGT), Discretionary Sales Tax (DST), Recreation Impact Fee (RIF), Riverfront CRA, Cemetery Trust Fund, developer contributions, debt financings, as well as State and Federal Grants. The Capital Improvement Program is intended to be a complete listing of projects needed for replacement or improvement of the City's major equipment, facilities, roadways, and structures. Although, potential funding has been identified, changes may be made in conjunction with alternative sources as they become available or adjustments become necessary due to reductions in projected revenues. The timing of projects identified may also be altered from year to year to meet changing circumstances. 177 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 List of Projects FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Totals General Government Computer Systems Overhaul 250,000 - - - - - 250,000 Computer Systems Upgrades - 86,000 60,000 60,000 60,000 60,000 326,000 Roof Repairs - 75,000 - - - - 75,000 Paint City Hall - 45,000 - - - - 45,000 Police Station Air Conditioner - - 30,000 - - - 30,000 FDLE Computer Firewall - 5,000 - 5,000 - 5,000 15,000 Diesel Fuel Tank 35,000 - - - - - 35,000 Police Department Police Vehicles and Equipment 218,000 286,000 285,000 290,000 286,000 395,000 1,760,000 Police - Public Parking - 50,000 - - - - 50,000 Roads and Special Projects Public Works Equipment - 150,600 130,000 132,000 130,000 255,000 797,600 Sidewalk Repairs 25,000 25,000 25,000 - - - 75,000 Sidewalk Construction 100,000 100,000 100,000 100,000 100,000 100,000 600,000 512 Median Landscaping - - - - - 500,000 500,000 Barber Street Bridge Repairs - - 500,000 - - - 500,000 Street Repaving 75,000 75,000 75,000 100,000 100,000 100,000 525,000 Tulip Drive 351,000 - - - - - 351,000 Barber Street Realignment 50,000 500,000 - - - - 550,000 Indian River Drive Light Poles 5,000 - - - - - 5,000 Road Striping 10,000 - - - - - 10,000 Parks & Recreation Community Center Needs Analysis 10,000 - - - - - 10,000 Tennis Wall /Raquet Ball Court 50,000 - - - - - 50,000 Skate Park Rebuild - 125,000 - - - - 125,000 Equipment Building - 100,000 - - - - 100,000 Batting Cage /Dugouts 15,000 - - - - - 15,000 Baseball Field Lighting - - 300,000 - - - 300,000 Mooring Fields 15,000 - - - - - 15,000 Stormwater Stormwater Equipment 93,000 69,000 90,000 170,000 340,000 275,000 1,037,000 1/4 Swale Improvements 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Pipe Sliplining 80,000 - 100,000 - - - 180,000 Stormwater Pond Installation - - - 500,000 - - 500,000 Road Crossings /Sideyard Pipes - 200,000 100,000 100,000 100,000 100,000 600,000 Bevan Ditch Piping - - - 750,000 - - 750,000 Cemetery Redo South Paved Roadway - - - - - 100,000 100,000 Scissor Lift Storage Building - 100,000 - - - - 100,000 Golf Course Golf Cart Fleet 333,450 - - - 333,450 - 666,900 Rebuild Greens - 125,000 - - - - 125,000 Golf Course Equipment 15,000 40,000 - - - - 55,000 Airport Construct Hangar 875,000 650,000 - - - - 1,525,000 Airport Equipment 120,000 - - - - - 120,000 Construct Access Road West - - - - 800,000 - 800,000 Totals 3,225,450 3,306,600 2,295,000 2,707,000 2,749,450 2,390,000 16,673,500 178 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 SUMMARY 179 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Total Grouped by Department General Government $ 285,000 $ 211,000 $ 90,000 $ 65,000 $ 60,000 $ 65,000 $ 776,000 Police Department 218,000 336,000 285,000 290,000 286,000 395,000 1,810,000 Public Works Department Roads and Special Projects 616,000 850,600 830,000 332,000 330,000 955,000 3,913,600 Parks & Recreation 90,000 225,000 300,000 - - - 615,000 Stormwater 673,000 769,000 790,000 2,020,000 940,000 875,000 6,067,000 Cemetery - 100,000 - - - 100,000 200,000 Golf Course 348,450 165,000 - - 333,450 - 846,900 Airport 995,000 650,000 - - 800,000 - 2,445,000 Total by Departments $ 3,225,450 $ 3,306,600 $ 2,295,000 $ 2,707,000 $ 2,749,450 $ 2,390,000 $16,673,500 Grouped by Function General Government $ 285,000 $ 311,000 $ 90,000 $ 65,000 $ 60,000 $ 165,000 $ 976,000 Public Safety 218,000 336,000 285,000 290,000 286,000 395,000 1,810,000 Transportation 1,611,000 1,500,600 830,000 332,000 1,130,000 955,000 6,358,600 Parks & Recreation 438,450 390,000 300,000 - 333,450 - 1,461,900 Physical Environment 673,000 769,000 790,000 2,020,000 940,000 875,000 6,067,000 Total by Functions $ 3,225,450 $ 3,306,600 $ 2,295,000 $ 2,707,000 $ 2,749,450 $ 2,390,000 $16,673,500 Grouped by Funding Source General Fund $ - $ 236,600 $ 190,000 $ 192,000 $ 190,000 $ 315,000 $ 1,123,600 DST 1,583,000 1,891,000 1,915,000 2,245,000 1,146,000 1,600,000 10,380,000 LOGT 115,000 100,000 100,000 100,000 100,000 100,000 615,000 Recreation Impact Fees 90,000 225,000 - - - - 315,000 Golf Course 15,000 165,000 - - - - 180,000 Grants/Bank Notes 1,329,450 520,000 - - 973,450 - 2,822,900 Cemetery - 100,000 - - - 100,000 200,000 Stormwater Fund 93,000 69,000 90,000 170,000 340,000 275,000 1,037,000 Total Funding Sources $ 3,225,450 $ 3,306,600 $ 2,295,000 $ 2,707,000 $ 2,749,450 $ 2,390,000 $16,673,500 179 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees utility Golf Bank Not CRA Trust Fund Total FISCAL YEAR 2013/2014 General Government Computer Systems Overhaul 250,000 250,000 Diesel Fuel Tank 35,000 35,000 Police Department Police Vehicles and Equipment 218,000 218,000 Roads and Special Projects Sidewalk Repairs 25,000 25,000 Sidewalk Construction 100,000 100,000 Street Repaving 75,000 75,000 Tulip Drive 175,000 176,000 351,000 Barber Street Realignment 50,000 50,000 Indian River Drive Light Poles 5,000 5,000 Road Striping 10,000 10,000 Parks & Recreation Mooring Fields 15,000 15,000 Community Center Needs Analysis 10,000 10,000 Batting Cage/Dugouts 15,000 15,000 Tennis Wall/Raquet Ball Court 50,000 50,000 Stormwater Stormwater Equipment 63,000 63,000 1/4 Swale Improvements 500,000 500,000 Pipe Sliplining 80,000 80,000 Airport Construct Hangar 175,000 700,000 875,000 Airport Equipment 30,000 120,000 150,000 Golf Course Golf Cart Fleet 333,450 333,450 Tractor 15,000 15,000 Total FY 2013/2014 $ - $ 115,000 $ 1,583,000 $ 90,000 $ 93,000 $ 15,000 $ 1,329,450 $ - $ - $ 3,225,450 180 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Not CRA Trust Fund Total FISCAL YEAR 2014/2015 General Government Computer Systems Upgrades 86,000 86,000 Roof Repairs 75,000 75,000 Paint City Hall 45,000 45,000 FDLE Computer Firewall 5,000 5,000 Police Department Police Vehicles and Equipment 286,000 286,000 Police - Public Parking 50,000 50,000 Roads and Special Projects Public Works Equipment 150,600 150,600 Sidewalk Repairs 25,000 25,000 Sidewalk Construction 100,000 100,000 Street Repaving 75,000 75,000 Barber Street Realignment 500,000 500,000 Parks & Recreation Skate Park Rebuild 125,000 125,000 Equipment Building 100,000 100,000 Stormwater Stormwater Equipment 69,000 69,000 1/4 Swale Improvements 500,000 500,000 Road Crossings/Sideyard Pipes 200,000 200,000 Cemetery Trust Fund Scissor Lift Storage Building 100,000 100,000 Airport Construct Hangar 130,000 520,000 650,000 Golf Course Rebuild Greens 125,000 125,000 Fairway Mower 40,000 40,000 Total FY 2014/2015 $ 236,600 $ 100,000 $ 1,691,000 $ 225,000 $ 69,000 $ 165,000 $ 520,000 $ - $ 100,000 $ 3,306,600 181 FISCAL YEAR 2015/2016 General Government Computer Systems Upgrades Police Department Police Station Air Conditioner Police Vehicles and Equipment Roads and Special Projects Public Works Equipment Sidewalk Repairs Sidewalk Construction Barber Street Bridge Repairs Street Repaving Parks & Recreation Baseball Field Lighting Stormwater Stormwater Equipment 1/4 Swale Improvements Pipe Sliplining Road Crossings /Sideyard Pipes Total FY 2015/2016 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total 60,000 30,000 285,000 130,000 25,000 100,000 500,000 75,000 300,000 500,000 100,000 100,000 90,000 60,000 30,000 285,000 130,000 25,000 100,000 500,000 75,000 300,000 90,000 500,000 100,000 100,000 $ 190,000 $ 100,000 $ 1,915,000 $ - $ 90,000 $ - $ - $ - $ - $ 2,295,000 182 FISCAL YEAR 2016/2017 General Government Computer Systems Upgrades FDLE Computer Firewall Police Department Police Vehicles and Equipment Roads and Special Projects Public Works Equipment Sidewalk Construction Street Repaving Stormwater Stormwater Equipment 1/4 Swale Improvements Stormwater Pond Installation Road Crossings/Sideyard Pipes Bevan Ditch Piping Total FY 2016/2017 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees utility Golf Bank Note CRA Trust Fund Total 60,000 5,000 290,000 132,000 100,000 100,000 170,000 500,000 500,000 100,000 750,000 60,000 5,000 290,000 132,000 100,000 100,000 170,000 500,000 500,000 100,000 750,000 $ 192,000 $ 100,000 $ 2,245,000 $ - $ 170,000 $ - $ - $ - $ - $ 2,707,000 183 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2017/2018 General Government Computer Systems Upgrades 60,000 60,000 Police Department Police Vehicles and Equipment 286,000 286,000 Roads and Special Projects Public Works Equipment 130,000 130,000 Sidewalk Construction 100,000 100,000 Street Repaving 100,000 100,000 Stormwater Stonrlwater Equipment 340,000 340,000 1/4 Swale Improvements 500,000 500,000 Road Crossings/Sideyard Pipes 100,000 100,000 Golf Course Golf Cart Fleet 333,450 333,450 Airport Construct Access Road West 160,000 640,000 800,000 Total FY 2017/2018 $ 190,000 $ 100,000 $ 1,146,000 $ - $ 340,000 $ - $ 973,450 $ - $ - $ 2,749,450 184 FISCAL YEAR 2018/2019 General Government Computer Systems Upgrades FDLE Computer Firewall Police Department Police Vehicles and Equipment Roads and Special Projects Public Works Equipment Sidewalk Construction 512 Median Landscaping Street Repaving Stormwater Stormwater Equipment 1/4 Swale Improvements Road Crossings/Sideyard Pipes Cemetery Redo South Paved Roadway Total FY 2018/2019 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees utility Golf Bank Not CRA Trust Fund Total 60,000 5,000 395,000 255,000 100,000 500,000 100,000 275,000 500,000 100,000 100,000 60,000 5,000 395,000 255,000 100,000 500,000 100,000 275,000 500,000 100,000 100,000 $ 315,000 $ 100,000 $ 1,600,000 $ - $ 275,000 $ - $ - $ - $ 100,000 $ 2,390,000 Grand Total $ 1,123,600 $ 615,000 $ 10,380,000 $ 315,000 $ 1,037,000 $ 180,000 $ 2,822,900 $ - $ 200,000 $ 16,673,500 185 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: GENERAL GOVERNMENT Computer Systems Overhaul Project Description: Discretionary Sales Tax Implement consultant's recommendations to improve reliability an( performance of the computer systems The City's computer systems have not been updated for several years and there are serious concerns that this could result in increasing problems. A consultant was requested to evaluate all aspects of the computer systems and offer recommended solutions. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 250,000 $ - $ - $ - $ - $ - $ 250,000 Operating Impact (Savings): $ - $ (30,000) $ (22,500) $ (17,500) $ (17,500) $ (22,500) $ (110,000) Project Name: Justification: Com uter S stems Upgrades P Project Description: Following the computer systems overhaul, it is anticipated that a continuing annual investment should be made to keep up -to -date with technology and maintain its reliability and performance. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 86,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 326,000 Operating Impact (Savings): $ - $ - $ - $ 12,900 $ 34,800 $ 65,700 $ 113,400 Project Name: Roof Repairs Project Description: Funding Source: Justification: Discretionary Sales Tax Replace City Hall and Police Department Roofs. Minor repairs have been needed continuously over the past several years on both roofs. Leaks have beer experienced and bubbles have been observed. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 75,000 $ - $ - $ - $ - $ 75,000 Operating Impact (Savings): $ - $ - $ (3,750) $ (3,750) $ (4,500) $ (5,250) $ (17,250) Project Name: I Paint City Hall Project Description: Funding Source: 113iscretionary Sales Tax Paint exterior of old City Hall and new City Hall. Justification: I These buildings need to be painted. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 $ - $ 45,000 Operating Impact (Savings): $ - $ - $ 900 $ FY 16 -17 FY 17 -18 FY 18 -19 1,800 $ 2,700 $ Total - $ 45,000 3,600 $ 9,000 Project Name: I Police Station Air Conditioner Project Description: Funding Source: 113iscretionary Sales Tax IReplace roof top air conditioner at the Police Station. Justification: This unit is exposed to salt air and is showing rust and oxidation. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ 30,000 $ - $ - $ - $ 30,000 Operating Impact (Savings): $ - $ - $ - $ (600) $ (300) $ (300) $ (1,200) :i Minor repairs have been needed continuously over the past several years on both roofs. Leaks have beer experienced and bubbles have been observed. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 75,000 $ - $ - $ - $ - $ 75,000 Operating Impact (Savings): $ - $ - $ (3,750) $ (3,750) $ (4,500) $ (5,250) $ (17,250) Project Name: I Paint City Hall Project Description: Funding Source: 113iscretionary Sales Tax Paint exterior of old City Hall and new City Hall. Justification: I These buildings need to be painted. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 $ - $ 45,000 Operating Impact (Savings): $ - $ - $ 900 $ FY 16 -17 FY 17 -18 FY 18 -19 1,800 $ 2,700 $ Total - $ 45,000 3,600 $ 9,000 Project Name: I Police Station Air Conditioner Project Description: Funding Source: 113iscretionary Sales Tax IReplace roof top air conditioner at the Police Station. Justification: This unit is exposed to salt air and is showing rust and oxidation. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ 30,000 $ - $ - $ - $ 30,000 Operating Impact (Savings): $ - $ - $ - $ (600) $ (300) $ (300) $ (1,200) :i CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Project Costs: FY 13 -14 GENERAL GOVERNMENT FDLE Computer Firewall JProjeet Description: Wiscretionary Sales Tax I Upwade Firewall for compliance with FDLE requirements. This is required by FDLE regulations. FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total - $ 5,000 $ - $ 5,000 $ - $ 5,000 $ 15,000 Operating Impact (Savings): $ - $ - $ 350 $ 700 $ 1,400 $ 2,100 $ 4,550 Project Name: Justification: Diesel Fuel Tank P Project Description: The existing 1000 gallon diesel tank and pump are in poor condition (rusted) and will not meet new regulations required by the State. The current manual diesel inventory system will be upgraded to a computerized fuel key inventory system. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 35,000 $ - $ - $ - $ - $ - $ 35,000 Operating Impact (Savings): $ - $ 700 $ 1,400 $ 2,100 $ 2,800 $ 3,500 $ 10,500 PUBLIC SAFETY Project Name: Funding Source: Justification: Police Vehicles and Equipment Project Description: Discretionary Sales Tax 13/14 28K Code Enforcement 1/2 Ton Truck, l OK Motorcycle, 180K Police Patrol Units (4). 14/15 270K Police Patrol Units (6), 16K Boat Motor. 15/16 270K Police Patrol Units (6), 15K Light Tower. 16/17 270K Police Patrol Units (6), 20K Motorcycle. 17/18 270K Police Patrol Units (6), 16K 2 Trailers. 18/19 225K Police Patrol Units (5), 170K 200kw Generator. These are sceduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. 2 Police Patrol Units that were totalled during 12/13 are being replaced. The replacement Motorcycle in 13/14 is net of trading in 2 Motorcycles that are in disrepair. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 218,000 $ 286,000 $ 285,000 $ 290,000 $ 286,000 $ 395,000 $ 1,760,000 Operating Impact (Savings): $ - $ (10,900) $ (14,300) $ (3,350) $ 17,240 $ 44,630 $ 33,320 Project Name: IPolice - Public Parking JProject Description: Funding Source: IDiscretionary Sales Tax lCreation of public parking areas closer to the Police Station. Justification: IThis will add parking spaces and provide more convenient parking for visitors to the Police Station. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 50,000 $ - $ - $ - $ - $ 50,000 Operating Impact (Savings): $ - $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 10,000 187 Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 218,000 $ 286,000 $ 285,000 $ 290,000 $ 286,000 $ 395,000 $ 1,760,000 Operating Impact (Savings): $ - $ (10,900) $ (14,300) $ (3,350) $ 17,240 $ 44,630 $ 33,320 Project Name: IPolice - Public Parking JProject Description: Funding Source: IDiscretionary Sales Tax lCreation of public parking areas closer to the Police Station. Justification: IThis will add parking spaces and provide more convenient parking for visitors to the Police Station. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 50,000 $ - $ - $ - $ - $ 50,000 Operating Impact (Savings): $ - $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 10,000 187 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: PUBLIC WORKS DEPARTMENT Public Works Equipment Project Description: General Fund 14/15 70K Skid - Steer, 35.6K Mower (3), 10K Gator, 26K Enclosed FY 13 -14 Trailer (2), 9K Truckster. FY 16 -17 FY 17 -18 FY 18 -19 15/16 80K Dump Truck, 50K Tractor $ - 16/17 85K Backhoe, 25K Pickup, 12K Trailer, l OK Open Trailers (2). $ 132,000 $ 130,000 $ 255,000 17/18 45K 1 Ton Sign Truck, 35K Tractor, 50K Pickup (2). Operating Impact (Savings): 18/19 145K Cat Loader, 60KTractor, 50K 1 Ton Utility Bed Truck. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. Project Costs: Project Description: Discretionary Sales Tax Guardrails being done in FY 12 -13 to meet DOT standards. Major re airs will be addressed in FY15 -16. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 150,600 $ 130,000 $ 132,000 $ 130,000 $ 255,000 $ 797,600 Operating Impact (Savings): $ - $ - $ (22,590) $ (30,042) $ (27,394) $ (3,898) $ (83,924) Project Name: Sidewalk Repairs Project Description: Funding Source: Local Option Gas Tax Repair of sidewalks throughout the City. Justification: This project also focuses on the safety of the residents and allows them to walk off the roadways. Half o FY 13 -14 to be used for Riverview Park. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 25,000 $ 25,000 $ 25,000 $ - $ - $ - $ 75,000 Operating Impact (Savings): $ - $ 250 $ 3,250 $ 8,500 $ 15,250 $ 19,250 $ 46,500 Project Name: I Sidewalk Construction lPrcClect Description: Funding Source: IDiscretionary Sales Tax I Installation of new sidewalks throughout the City. Justification: Project focuses on the safety of residents and bikers. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 Operating Impact (Savings): - 3,000 9,000 18,000 30,000 $ 45,000 $ 105,000 Project Name: 512 Median Landscaping Project Description: Discretionary Sales Tax Work to improve the appearance of this major entryway to the City. Funding Source: Irrigation and landscaping will be added. Justification: IThis project is desirable to enhance the view of those entering the City. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ - $ - $ 500,000 $ 500,000 Operating Impact (Savings): Project Name: Funding Source Justification: Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ 500,000 $ - $ - $ - $ 500,000 Operating Impact (Savings): $ - $ - $ - $ (95,000) $ (95,000) $ (100,000) $ (290,000) Barber Street Bridge Re airs Project Description: Discretionary Sales Tax Guardrails being done in FY 12 -13 to meet DOT standards. Major re airs will be addressed in FY15 -16. This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. 188 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS DEPARTMENT Project Name: I Street Repaving Project Description: Funding Source: ILocal Option Gas Tax Rehabilitation and repaving of failing, road base and roads. Justification: This is necessary to keep the streets in good condition. Repaving is expected to reduce pot -hole repairs anc complaints, as well as insurance claims for damages and liability. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 75,000 $ 75,000 $ 75,000 $ 100,000 $ 100,000 $ 100,000 $ 525,000 Operating Impact (Savings): $ - $ (3,750) $ (3,750) $ - $ 6,250 $ 17,500 $ 16,250 Project Name: Tulip Drive Project Description: Funding Source: $175,000 Discretionary Sales Tax Engineering and construction of Tulip Drive. and $176,000 DEP Grant Justification: This is the next priority for roadway improvements and drainage enhancements. This project will include the addition of 50 -60 new spaces for on- street parking. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 351,000 $ - $ - $ - $ - $ - $ 351,000 Operating Impact (Savings): $ - $ 3,510 $ 7,020 $ 10,530 $ 14,040 $ 17,550 $ 52,650 Project Name: I Barber Street Realignment Project Description: Funding Source: IDiscretionary Sales Tax lResolve confusion where roadway changes direction. Justification: This ongoing issue needs to be resolved by making improvments that will make the turn more apparent; especially at night. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 50,000 $ 500,000 $ - $ - $ - $ - $ 550,000 Operating Impact (Savings): $ - $ - $ 5,000 $ 10,000 $ 15,000 $ 20,000 $ 50,000 Project Name: I Indian River Drive Light Poles Project Description: Funding Source: ILocal Option Gas Tax Cleanup and repainting of Light Poles on Indian River Drive. Justification: These light Poles are in need of being cleaned up and repainted. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 5,000 $ - $ - $ - $ - $ - $ 5,000 Operating Impact (Savings): $ - $ 250 $ 500 $ 750 $ 1,000 $ 1,250 $ 3,750 Project Name: IRoad Striping Project Description: Funding Source: ILocal Option Gas Tax lAdd new striping to roads. Justification: A number of roads in the City need to be striped, such as Englar Drive, Barber Street North, Fleming, Mair Street, etc. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Operating Impact (Savings): $ - $ 500 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 14,500 189 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: PUBLIC WORKS DEPARTMENT Community Center Needs Analysis I Project Description: Recreation Impact Fees Use consultant to determine optimum size and features based on intended uses of the proposed facility. Justification: This analysis is important to better define the potential costs of a new community center facility. Project Costs: IThis will add concrete pads to the Batting Cage and Dugouts. FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 10,000 $ - $ - $ - $ - $ - $ 10,000 Operating Impact (Savings): Project Name: Tennis Wall/Ra uet Ball Court Project Description: Funding Source: lRecreation Impact Fees Construction of a tennis wall or raquet ball court. Justification: IThis was suggested by the Parks and Recreation Board for a location to be determined at a later time. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Operating Impact (Savings): $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 15,000 Project Name: I Skate Park Rebuild I Project Description: lRecreation Impact Fees Total replacement of the rams at the Skate Park facili . Funding Source: This facility is well used and no major rebuilding has been done for a long time. It is recommended that Justification: total replacement of the ramps be done for safety reasons. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 125,000 $ - $ - $ - $ - $ 125,000 Operating Impact (Savings): $ - $ - $ (35,000) $ (32,500) $ (30,000) $ (27,500) $ (125,000) Project Name: 113quipment Building Project Description: Funding Source: lRecreation Impact Fees Construct Equipment Buildin at Barber Street Sports Complex. Justification: A utility shed is used now and a larger facility is needed to house maintenance equipment ana tools. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 100,000 $ - $ - $ - $ - $ 100,000 Operating Impact (Savings): $ - $ - $ (19,000) $ (18,000) $ (15,000) $ (14,000) $ (66,000) Project Name: Funding Source: Justification: Batting Cage/Dugouts I Project Description: Recreation Impact Fees IThis will add concrete pads to the Batting Cage and Dugouts. This project needs to be done at the Barber Street baseball fields. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Operating Impact (Savings): $ - $ 300 $ 600 $ 900 $ 1,200 $ 1,500 $ 4,500 Project Name: Baseball Field Li htin g I Project Description: Funding Source: 113iscretionary Sales Tax I Remove and replace lights at the Barber Street Sports Com lex. Justification: IThese are the oldest lights in the City and need to be replaced with new energy efficient lighting. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ 300,000 $ - $ - $ - $ 300,000 Operating Impact (Savings): $ - $ - $ - $ (45,000) $ (42,000) $ (42,000) $ (129,000) 190 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: PUBLIC WORKS DEPARTMENT Mooring Fields Project Description: Recreation Impact Fees IDesign and engineering to place mooring fields for boaters. A mooring field is needed to provide boaters a safe place to tie -up. Design work will be done in FY2013 and project initiated in FY 2014. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ - $ - $ - $ - $ - $ 15,000 Operating Impact (Savings): $ - $ 300 $ 600 $ 900 $ 1,200 $ 1,500 $ 4,500 Project Name: Stormwater Equipment Project Description: Funding Source: Stormwater Utility Fund 13/14 34K Pickup, 25K Pickup,4K Generator, 30K Airport Equipment. Justification: Project Costs: 14/15 40K Crew Cab, 25K Pickup, 4K Saw/Pumps. FY 14 -15 FY 15 -16 15/16 90K Backhoe. FY 18 -19 16/17 140K Dump Truck, 30K 4x4 Pickup. $ 93,000 17/18 340K Vactor. $ 170,000 $ 340,000 18/19 150K Dump Truck, 125K Transport Truck. To schedule an orderly replacement of major equipment that is essential to the operation of the stormwater maintenance program. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 93,000 $ 69,000 $ 90,000 $ 170,000 $ 340,000 $ 275,000 $ 1,037,000 Operating Impact (Savings): $ - $ (13,950) $ (16,860) $ (17,400) $ (24,600) $ (12,010) $ (84,820) Project Name: 1/4 Swale Improvements Project Description: Funding Source: 113iscretionary Sales Tax I Installation of 1/4 round in swales. Justification: To continue the program of updating the drainage throughout the City. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 3,000,000 Operating Impact (Savings): $ - $ 10,000 $ 30,000 $ 60,000 $ 100,000 $ 150,000 $ 350,000 Project Name: Pi a Sliplining Project Description: Funding Source: IDiscretionary Sales Tax I Slipline pipe to extend useful life. Justification: I These projects will rehabilitate the pipe under City roadways which is slowly deteriorating. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 80,000 $ - $ 100,000 $ - $ - $ - $ 180,000 Operating Impact (Savings): Project Name: Stormwater Pond Installation Project Description: Funding Source: IDiscretionary Sales Tax I Creation of a new stormwater pond at either Barber /Acorn location or Justification: This project will allow creation of a stormwater pond similar to the one installed on Periwinkle at one ofj the two locations metioned based on recommendations from the engineer, Neel - Schaffer. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ 500,000 $ - $ - $ 500,000 Operating Impact (Savings): $ - $ - $ - $ - $ 5,000 $ 10,000 $ 15,000 191 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: PUBLIC WORKS DEPARTMENT Road Crossin s /Side and Pipes Project Description: Discretionary Sales Tax Installing new pipes in side yard ditches as quarter round is installed and replacing failing road crossing pipes. This project will help eliminate major flooding throughout the City by replacing failing pipes under road: and also save on maintenance by the mowing contractor by eliminating the side ditches to be maintained Side ditches are getting harder to maintain due to the housing boom in 2004. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 200,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 Operating Impact (Savings): $ - $ - $ 2,000 $ 5,000 $ 9,000 $ 14,000 $ 30,000 Project Name: Bevan Ditch Piping Project Description: Funding Source: Discretion Sales Tax Piping of Bevan Justification: IThis project is necessary. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ 750,000 $ - $ - $ 750,000 Operating Impact (Savings): $ - $ - $ - $ - $ 7,500 $ 15,000 $ 22,500 CEMETERY TRUST FUND Project Name: Funding Source: Redo South Paved Roadway Project Description: Ditch. Justification: IThis project is necessary. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ 750,000 $ - $ - $ 750,000 Operating Impact (Savings): $ - $ - $ - $ - $ 7,500 $ 15,000 $ 22,500 CEMETERY TRUST FUND Project Name: Funding Source: Redo South Paved Roadway Project Description: Cemetery Trust Fund Remove 100 feet of road way, redirect and construct new. It was put in during the 1970's over some grave space of the Carpenter family. Justification: We would like to resolve this issue before the family presents this as a problem to the City. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ - $ - $ 100,000 $ 100,000 Operating Impact (Savings): Project Name: Funding Source: Justification: Scissor Lift Storage Building Project Description: Cemetery Trust Fund Constuct a concrete block building with windows, garage door and regular door. Includes electric for recepticals and overhead lighting. This would provide a secure place to keep the scissor lift and trailer on site and out of the elements. The scissor lift is used for placing cremains in the free standing wall columbarium, which is too high to remove Zranite doors without a problem. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 100,000 $ - $ - $ - $ - $ 100,000 Operating Impact (Savings): $ - $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 10,000 192 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM GOLF COURSE FUND Project Name: JGolf Cart Fleet Project Description: Funding Source: 1Bank Note I Replace 86 Golf Carts, plus a Utility and Ranger Cart. Justification: IThese were previously secured under a lease with the vendor. At the expiration of the lease, it was Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 333,450 $ - $ - $ - $ 333,450 $ - $ 666,900 Operating Impact (Savings): $ - $ (51,685) $ 3,335 $ 58,354 $ 66,690 $ (51,685) $ 25,009 Project Name: Funding Source: Justification: Rebuild Greens Project Description: Golf Course Capital Fund JFumigate and rebuild the greens. This project would include fumigation to treat the different grass mutations growing on the greens. Within reason, it would bring the greens out to their original dimensions. Project Costs: Project Description: 80% FAA and FDOT Grants. City Build new hangar. Matching Requirements from cost is $150,000 but the $30,000 City matching requirement is included FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ 125,000 $ - $ - $ - $ - $ 125,000 Operating Impact (Savings): $ - $ - $ (15,000) $ (11,250) $ (8,750) $ (8,750) $ (43,750) Project Name: I Golf Course Equipment Project Description: Funding Source: JGolf Course Capital Fund $15K Tractor and $40K Fairway Mower. Justification: These are equipment re lacements needed for maintenance. Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 15,000 $ 40,000 $ - $ - $ - $ - $ 55,000 Operating Impact (Savings): $ - $ (2,250) $ (7,050) $ (2,650) $ 1,450 $ 4,600 $ (5,900) AIRPORT FUND Project Name: Funding Source: Justification: Project Costs: FY 13 -14 FY 14 -15 $ 875,000 $ 650,000 Operating Impact (Savings): Construct Hangar Project Description: 80% FAA and FDOT Grants. City Build new hangar. Matching Requirements from cost is $150,000 but the $30,000 City matching requirement is included Discretionary Sales Tax nds. fu under Stormwater Equipment. Economic development and infrastructure improvements require additional aviation hangars. Project Name: Funding Source: Justification: Project Costs: FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ 120,000 $ - $ - $ - $ - $ - $ 120,000 Operating Impact (Savings): $ - $ (14,400) $ (1,200) $ 12,000 $ 22,800 $ 32,400 $ 51,600 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ - $ 1,525,000 Airport Equipment Project Description: 80% FAA and FDOT Grants. City For purchase of 4-Wheel Tractor, Bobcat and Zero -turn Mower. Total Matching Requirements from cost is $150,000 but the $30,000 City matching requirement is included Stormwater Revenue Fund. under Stormwater Equipment. This equipment can be used to assist with the maintenance of stonnwater infrastructure at the Airport. 193 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2014 -19 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM Project Name: Funding Source: Justification: Project Costs: FY 13 -14 AIRPORT FUND Construct Access Road West Project Description: 80% FAA and FDOT Grants. City Design Build Access Road West. Matching Requirements from Discretionary Sales Tax funds. lAirport West development requires infrastructure. FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Total $ - $ - $ - $ - $ 800,000 $ - $ 800,000 Operating Impact (Savings): $ - $ - $ - $ - $ - $ 8,000 $ 20,000 194 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate Tax Collection 1987 5.6440 $1,025,054 1988 6.1440 $1,265,974 1989 6.6440 $1,599,100 1990 6.4400 $1,658,583 1991 6.5000 $1,755,315 1992 6.6320 $2,054,356 1993 6.4410 $2,122,641 1994 6.9000 $2,372,649 1995 6.9000 $2,461,390 1996 6.9000 $2,619,790 1997 6.9000 $2,664,153 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 $2,904,754 2014 3.7166 $2,913,240 195 Estimated Estimated CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Description Revenue Bonded Debts $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Notes Payable $2,296,000 Paving Improvements Promissory Notes Total Debt Service Payments FY 2013 -14 Date of Total Issue Principal Interest Debt Service 4/2003 $690,000 $146,106 $836,106 11/2003 $305,000 $136,448 $441,448 12/2003 $160,000 $35,000 $195,000 5/2012 $203,000 $39,741 196 $242,741 I .715.295 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDG SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $9,500,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total .10/01/2013 $0 $73,053.13 -$73,053.13 04/01/2014 $690,000 $73,053.13 $763,053.13 $836,106.26 10/01/2014 $0 $60,115.63 $60,115.63 04/01/2015 $715,000 $60,115.63 $775,115.63 $835,231.26 10/01/2015 $0 $46,530.63 $46,530.63 04/01/2016 $745,000 $46,530.63 $791,530.63 $838,061.26 10/01/2016 $0 $32,003.13 $32,003.13 04/01/2017 $770,000 $32,003.13 $802,003.13 $834,006.26 10/01/2017 $0 $16,603.13 $16,603.13 04/01/2018 $805,000 $16,603.13 $821,603.13 $838,206.26 Total $3,725,000 $456,611.30 $4,181,611.30 $4,181,611.30 197 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE - CONTINUED $5,630,000 Stormwater Utility Revenue Bonds, Series 2003 Date Principal Interest Total Fiscal Year Total 11/01/2013 $0 $68,223.75 $68,223.75 05/01/2014 $305,000 $68,223.75 $373,223.75 $441,447.50 11/01/2014 $0 $62,505.00 $62,505.00 05/01/2015 $315,000 $62,505.00 $377,505.00 $440,010.00 11/01/2015 $0 $56,362.50 $56,362.50 05/01/2016 $325,000 $56,362.50 $381,362.50 $437,725.00 11/01/2016 $0 $49,862.50 $49,862.50 05/01/2017 $340,000 $49,862.50 $389,862.50 $439,725.00 11/01/2017 $0 $42,892.50 $42,892.50 05/01/2018 $355,000 $42,892.50 $397,892.50 $440,785.00 11/01/2018 $0 $35,437.50 $35,437.50 05/01/2019 $370,000 $35,437.50 $405,437.50 $440,875.00 11/01/2019 $0 $27,112.50 $27,112.50 05/01/2020 $385,000 $27,112.50 $412,112.50 $439,225.00 11/01/2020 $0 $18,450.00 $18,450.00 05/01/2021 $400,000 $18,450.00 $418,450.00 $436,900.00 11/01/2021 $0 $9,450.00 $9,450.00 05/01/2022 $420,000 $9,450.00 $429,450.00 $438,900.00 Total $3,215,000 $740,592.50 $3,955,592.50 $3,955,592.50 TY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE - CONTINUED $2,125,000 Infrastructure Sales Surtax Revenue Bonds, Series 2003A Date Principal Interest Total Fiscal Year Total 10/01/2013 $0 $17,500.00 $17,500.00 04/01/2014 $160,000 $17,500.00 $177,500.00 $195,000.00 10/01/2014 $0 $14,300.00 $14,300.00 04/01/2015 $170,000 $14,300.00 $184,300.00 $198,600.00 10/01/2015 $0 $10,900.00 $10,900.00 04/01/2016 $175,000 $10,900.00 $185,900.00 $196,800.00 10/01/2016 $0 $7,400.00 $7,400.00 04/01/2017 $185,000 $7,400.00 $192,400.00 $199,800.00 10/01/2017 $0 $3,700.00 $3,700.00 04/01/2018 $185,000 $3,700.00 $188,700.00 $192,400.00 Total $875,000 $107,600.00 $982,600.00 $982,600.00 199 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE - CONTINUED $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 12/01/2013 $101,000.00 $20,360.30 $121,360.30 06/01/2014 $102,000.00 $19,380.60 $121,380.60 $242,740.90 12/01/2014 $103,000.00 $18,391.20 $121,391.20 06/01/2015 $104,000.00 $17,392.10 $121,392.10 $242,783.30 12/01/2015 $105,000.00 $16,383.30 $121,383.30 06/01/2016 $106,000.00 $15,364.80 $121,364.80 $242,748.10 12/01/2016 $107,000.00 $14,336.60 $121,336.60 06/01/2017 $108,000.00 $13,298.70 $121,298.70 $242,635.30 12/01/2017 $109,000.00 $12,251.10 $121,251.10 06/01/2018 $110,000.00 $11,193.80 $121,193.80 $242,444.90 12/01/2018 $111,000.00 $10,126.80 $121,126.80 06/01/2019 $113,000.00 $9,050.10 $122,050.10 $243,176.90 12/01/2019 $114,000.00 $7,954.00 $121,954.00 06/01/2020 $115,000.00 $6,848.20 $121,848.20 $243,802.20 12/01/2020 $116,000.00 $5,732.70 $121,732.70 06/01/2021 $117,000.00 $4,607.50 $121,607.50 $243,340.20 12/01/2021 $118,000.00 $3,472.60 $121,472.60 06/01/2022 $119,000.00 $2,328.00 $121,328.00 $242,800.60 02/01/2022 $121,000.00 $1,173.70 $122,173.70 $122,173.70 Total $2,099,000.00 $209,646.10 $2,308,646.10 $2,308,646.10 200 ICITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Business -type Activities: Airport Land Lease 115,000 115,000 115,000 115,000 115,000 Total Business -type Activities Lease Payments $ 115,000 $ 115,000 $ 115,000 $ 115,000 $ 115,000 LOAN PAYMENTS SCHEDULE Loan Description FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 Business -type Activities: Golf Equipment 36 month Bank Loan $ 20,011 $ 20,011 $ 5,003 $ 0 $ 0 Golf Carts 48 month Bank Loan 57,075 57,075 57,075 57,075 0 Total Business -type Activities Loan Payments $ 77,086 $ 77,086 $ 62,078 $ 57,075 $ 0 201 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE FIVE SIX YEAR CAPITAL OUTLAY SCHEDULE SUMMARY 202 FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Total Grouped by Department General Government $ 285,000 $ 211,000 $ 90,000 $ 65,000 $ 60,000 $ 65,000 $ 776,000 Police Department 218,000 336,000 285,000 290,000 286,000 395,000 1,810,000 Public Works Department Roads and Special Projects 616,000 850,600 830,000 332,000 330,000 955,000 3,913,600 Parks & Recreation 90,000 225,000 300,000 - - - 615,000 Stormwater 673,000 769,000 790,000 2,020,000 940,000 875,000 6,067,000 Cemetery - 100,000 - - - 100,000 200,000 Golf Course 348,450 165,000 - - 333,450 - 846,900 Airport 995,000 650,000 - - 800,000 - 2,445,000 Total by Departments $ 3,225,450 $ 3,306,600 $ 2,295,000 $ 2,707,000 $ 2,749,450 $ 2,390,000 $16,673,500 202 E OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE SIX SIX YEAR SCHEDULE OF CAPITAL OUTLAY REQUESTS List of Projects FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 General Government 25,000 - - - 100,000 Computer Systems Overhaul 250,000 - - - - - Computer Systems Upgrades - 86,000 60,000 60,000 60,000 60,000 Roof Repairs - 75,000 - - - - Paint City Hall - 45,000 - - - - Police Station Air Conditioner - - 30,000 - - - FDLE Computer Firewall - 5,000 - 5,000 - 5,000 Diesel Fuel Tank 35,000 - - - - - Police Department - - - - 10,000 Police Vehicles and Equipment 218,000 286,000 285,000 290,000 286,000 395,000 Police - Public Parking - 50 000 - - - - Roads and Special Projects Public Works Equipment Sidewalk Repairs Sidewalk Construction 512 Median Landscaping Barber Street Bridge Repairs Street Repaving Tulip Drive Barber Street Realignment Indian River Drive Light Poles Road Striping Parks & Recreation Community Center Needs Analysis Tennis WaIVRaquet Ball Court Skate Park Rebuild Equipment Building Batting Cage /Dugouts Baseball Field Lighting Mooring Fields Stormwater Stormwater Equipment 114 Swale Improvements Pipe Sliplining Stormwater Pond Installation Road Crossings /Sideyard Pipes Bevan Ditch Piping Cemetery Redo South Paved Roadway Scissor Lift Storage Building Golf Course Golf Cart Fleet Rebuild Greens Golf Course Equipment Airport Construct Hangar Airport Equipment Construct Access Road West Totals - 150,600 130,000 132,000 130,000 255,000 25,000 25,000 25,000 - - - 100,000 100,000 100,000 100,000 100,000 100,000 - - - - - 500,000 - - 500,000 - - - 75,000 75,000 75,000 100,000 100,000 100,000 351,000 - - - - - 50,000 500,000 - - - - 5,000 - - - - - 10,000 - - - - - 10,000 - - - - - 50,000 - - - - - - 125,000 - - - - - 100,000 - - - - 15,000 - - - - - - - 300,000 - - - 15,000 - - - - - 93,000 69,000 90,000 170,000 340,000 275,000 500,000 500,000 500,000 500,000 500,000 500,000 80,000 - 100,000 - - - - - - 500,000 - - - 200,000 100,000 100,000 100,000 100,000 - - - 750,000 - - - - - - 100,000 100,000 - - - - 333,450 - - 333,450 - - 125,000 - - - - 15,000 40,000 - - - - 875,000 650,000 - - - - 120,000 - - - - - - - - - 800,000 - Totals 250,000 326,000 75,000 45,000 30,000 15,000 35,000 1,760,000 50,000 797,600 75,000 600,000 500,000 500,000 525,000 351,000 550,000 5,000 10,000 10,000 50,000 125,000 100,000 15,000 300,000 15,000 1,037,000 3,000,000 180,000 500,000 600,000 750,000 100,000 100,000 666,900 125,000 55,000 1,525,000 120,000 800,000 3,225,450 3,306,600 2,295,000 2,707,000 2,749,450 2,390,000 16,673,500 203 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BURG SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST CALCULATION CRITERIA 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. Year of 1 Year 2 Years 3 Years 4 Years 5 Years Purchase After After After After After Maintenance Factor - As items get older, costs for maintaining them will increase. Annual amount should not exceed 100%. 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% Efficiency Factor - As items get older, the initially improved efficiency declines. Annual amount could be a loss in subsequent years. 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% Risk Management Factor - Items may have savings by reducing liability exposure. Annual amount should not be less than zero. 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% Replacement Factor - A savings would occur by taking replaced items out of service.Annual amount would continue to compound. 30+ Year Useful Life 0% -30% -31% -32% -33% -34% 20 Year Useful Life 0% -20% -21% -22% -23% -24% 10 Year Useful Life 0% -10% -11% -12% -13% -14% 7 Year Useful Life 0% -7% -8% -9% -10% -11% 5 Year Useful Life 0% -5% -6% -7% -8% -9% 3 Year Useful Life 0% -3% -4% -5% -6% -7% Revenue Factor - Some items may be offset by additional revenue. These are handled on a case -by -case basis. 204 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST CALCULATIONS BY PROJECT 205 Life Capital List of Proiects Years FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Totals General Government- Computer Systems Overhaul 10 250,000 - - - - - 250,000 Maintenance - 7,500 15,000 22,500 30,000 37,500 Efficiency (25,000) (20,000) (15,000) (10,000) (5,000) Replacement (12,500) (17,500) (25,000) (37,500) (55,000) Total (30,000) (22,500) (17,500) (17,500) (22,500) Computer Systems Upgrades 3 86,000 60,000 60,000 60,000 60,000 326,000 Maintenance - 8,600 23,200 43,800 70,400 Efficiency - (8,600) (10,300) (9,000) (4,700) Total - - 12,900 34,800 65,700 Roof Repairs 20 75,000 - - - - 75,000 Maintenance - 1,500 3,000 4,500 6,000 Replacement - (5,250) (6,750) (9,000) (11,250) Total - - (3,750) (3,750) (4,500) (5,250) Paint City Hall 20 - 45,000 - - - - 45,000 Maintenance - - 900 1,800 2,700 3,600 Total - - 900 1,800 2,700 3,600 Police Station Air Conditioner 10 - - 30,000 - - - 30,000 Maintenance - - - 900 1,800 2,700 Replacement - - - (1,500) (2,100) (3,000) Total - - - (600) (300) (300) FDLE Computer Firewall 5 - 5,000 - 5,000 - 5,000 15,000 Maintenance - - 350 700 1,400 2,100 Replacement (250) (300) (600) (700) Total - - 350 700 1,400 2,100 Diesel Fuel Tank 7 35,000 - - - - - 35,000 Maintenance - 1,750 3,500 5,250 7,000 8,750 Replacement - (1,050) (2,100) (3,150) (4,200) (5,250) Total - 700 1,400 2,100 2,800 3,500 Police Department Police Vehicles and Equipment 7 218,000 286,000 285,000 290,000 286,000 395,000 1,760,000 Maintenance - 10,900 36,100 75,550 129,500 197,750 Risk - (15,260) (28,740) (33,570) (34,560) (34,470) Replacement - (6,540) (21,660) (45,330) (77,700) (118,650) Total - (10,900) (14,300) (3,350) 17,240 44,630 Police - Public Parking 20 - 50,000 - - - - 50,000 Maintenance - - 1,000 2,000 3,000 4,000 Total - - 1,000 2,000 3,000 4,000 Roads and Special Projects Public Works Equipment 7 - 150,600 130,000 132,000 130,000 255,000 797,600 Maintenance - - 7,530 21,560 42,190 69,320 Efficiency - - (15,060) (23,542) (28,324) (15,946) Risk - - (10,542) (15,124) (15,946) (15,680) Replacement - - (4,518) (12,936) (25,314) (41,592) Total - - (22,590) (30,042) (27,394) (3,898) Sidewalk Repairs 5 25,000 25,000 25,000 - - - 75,000 Maintenance - 1,750 5,250 10,500 15,750 19,250 Risk - (1,500) (2,000) (2,000) (500) - Total - 250 3,250 8,500 15,250 19,250 Sidewalk Construction 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 Total - 3,000 9,000 18,000 30,000 45,060 205 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDG SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST CALCULATIONS BY PROJECT - CONTINUED 206 Life Capital List of Projects Years FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Totals Roads and Special Projects (Continued) 512 Median Landscaping 10 - - 500,000 500,000 Maintenance - - - Total - Barber Street Bridge Repairs 30+ 500,000 - - - 500,000 Maintenance - 5,000 10,000 15,000 Risk (50,000) (45,000) (45,000) Replacement (50,000) (60,000) (70,000) Total - (95,000) (95,000) (100,000) Street Repaving 10 75,000 75,000 75,000 100,000 100,000 100,000 525,000 Maintenance - 2,250 6,750 13,500 23,250 36,000 Risk - (6,000) (10,500) (13,500) (17,000) (18,500) Total - (3,750) (3,750) 6;250 17,500 Tulip Drive 30+ 351,000 - - - - - 351,000 Maintenance - 3,510 7,020 10,530 14,040 17,550 Total - 3,510 7,020 10,530 14,040 17,550 Barber Street Realignment 30+ 50,000 500,000 - - - - 550,000 Maintenance - - 5,000 10,000 15,000 20,000 Total - 5,000 10,000 15,000 20,000 Indian River Drive Light Poles 7 5,000 - - - - - 5,000 Maintenance - 250 500 750 1,000 1,250 Total - 250 500 750 1,000 1,250 Road Striping 3 10,000 - - - - - 10,000 Maintenance - 1,000 2,000 3,000 4,000 5,000 Risk - (500) - - - - Total - 500 2,000 3,000 4,000 5,000 Parks & Recreation Community Center Needs Analysis 30+ 10,000 - - - - - 10,000 Maintenance - - - Total - Tennis Wall/Raquet Ball Court 20 50,000 - - - - - 50,000 Maintenance - 1,000 2,000 3,000 4,000 5,000 Total 1,000 2,000 3,000 4,000 5,000 Skate Park Rebuild 20 - 125,000 - - - - 125,000 Maintenance - - 2,500 5,000 7,500 10,000 Risk - (12,500) (11,250) (10,000) (8,750) Replacement - - (25,000) (26,250) (27,500) (28,750) Total - (35,000) (32,500) (30,000) (27,500) Equipment Building 30+ - 100,000 - - - - 100,000 Maintenance - - 1,000 2,000 3,000 4,000 Efficiency - (10,000) (10,000) (9,000) (9,000) Risk - - (10,000) (10,000) (9,000) (9,000) Total - (19,000) (18,000) (15,000) (14,000) Batting Cage /Dugouts 20 15,000 - - - - 15,000 Maintenance - 300 600 900 1,200 1,500 Total 300 600 900 1,200 1,500 Baseball Field Lighting 20 - - 300,000 - - - 300,000 Maintenance - - 6,000 12,000 18,000 Efficiency - - (30,000) (27,000) (24,000) Replacement - - (21,000) (27,000) (36,000) Total - - (45,000) (42,000) (42,000) Mooring Fields 20 15,000 - - - - 15,000 Maintenance - 300 600 900 1,200 1,500 Total - 300 600 900 1,200 1,500 206 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST CALCULATIONS BY PROJECT - CONTINUED 207 Life Capital List of Proiects Years FY 2013 -14 FY 2014 -16 FY 2016 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Totals Stormwater Stormwater Equipment 7 93,000 69,000 90,000 170,000 340,000 275,000 1,037,000 Maintenance - 4,650 12,750 25,350 46,450 84,550 Efficiency (9,300) (13,410) (17,550) (26,990) (14,330) Risk (6,510) (8,550) (9,990) (16,190) (31,500) Replacement (2,790) (7,650) (15,210) (27,870) (50,730) Total - (13,950) (16,860) (17,400) (24,600) (12,010) 1/4 Swale Improvements 20 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Maintenance 10,000 30,000 60,000 100,000 150,000 Total - 10,000 30,000 60,000 100,000 150,000 Pipe Sliplining 5 80,000 - 100,000 - - - 180,000 Maintenance Total - - - - Stormwater Pond Installation 30+ - - - 500,000 - - 500,000 Maintenance - - 5,000 10,000 Total - - - - 5,000 10,000 Road Crossings/Sideyard Pipes 30+ - 200,000 100,000 100,000 100,000 100,000 600,000 Maintenance 2,000 5,000 9,000 14,000 Total - - 2,000 5,000 9,000 14,000 Bevan Ditch Piping 30+ - - - 750,000 - - 750,000 Maintenance - 7,500 15,000 Total - - - - 7,500 15,000 Cemetery Redo South Paved Roadway 30+ - - _ - 100,000 100,000 Maintenance Total - - - - Scissor Lift Storage Building 30+ - 100,000 - - - - 100,000 Maintenance - - 1,000 2,000 3,000 4,000 Total - 1,000 2,000 3,000 4,000 Golf Course Golf Cart Fleet 10 333,450 - - - 333,450 - 666,900 Maintenance - 28,343 56,687 85,030 113,373 28,343 Efficiency (33,345) (18,340) (3,335) (11,671) (33,345) Risk (33,345) (18,340) (3,335) (11,671) (33,345) Replacement - (13,338) (16,673) (20,007) (23,342) (13,338) Total - (51,685) 3,335 58,354 66,690 (51,685) Rebuild Greens 7 - 125,000 - - - - 125,000 Maintenance - - 3,750 7,500 11,250 15,000 Efficiency (12,500) (10,000) (7,500) (5,000) Replacement (6,250) (8,750) (12,500) (18,750) Total - - (15,000) (11,250) (8,750) (8,750) Golf Course Equipment 7 15,000 40,000 - - - - 55,000 Maintenance - 750 3,500 6,250 9,000 11,750 Efficiency - (1,500) (5,050) (3,400) (1,750) (100) Risk - (1,050) (3,400) (1,750) (400) - Replacement (450) (2,100) (3,750) (5,400) (7,050) Total - (2,250) (7,050) (2,650) 1,450 4,600 Airport Construct Hangar 30+ 875,000 650,000 - - - - 1,525,000 Maintenance - 8,750 24,000 39,250 54,500 69,750 Revenue - (8,750) (24,000) (39,250) (54,500) (69,750) Total - - - Airport Equipment 7 120,000 - - - - - 120,000 Maintenance - 6,000 12,000 18,000 24,000 30,000 Efficiency (12,000) (8,400) (4,800) (1,200) 2,400 Risk - (8,400) (4,800) (1,200) Total - (14,400) (1,200) 12,000 22,800 32,400 Construct Access Road West 30+ _ - - 800,000 - 800,000 Maintenance 8,000 Total - 8,000 Total of All Items $ 16,673,600 207 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST PROJECT EXPLANATIONS Computer Systems Overhaul — FY2013 -14 — These funds are earmarked for a comprehensive update of the City's computer systems and network. Anticipated maintenance expenditures will initially be offset by savings from improved efficiencies and from eliminating maintenance on the replaced equipment. Computer System Upgrades — FY2014 -15 Thru FY2018 -19 — These allocations are being made to provide the continuing annual investment needed to keep the systems up -to -date. Anticipated maintenance expenditures will be partially offset by savings from efficiencies that would not otherwise occur. Roof Repairs — FY2014 -15 — City Hall and Police Station roofs will be replaced. Annual maintenance expenditures are expected to decrease as a result of these repairs. Paint City Hall — FY2014 -15 — The exterior of both the old and the new City Hall will be painted. Annual maintenance expenditures are expected to progressively increase in future years. Police Station Air Conditioner — FY2015 -16 — The roof -top air conditioner at the Police Department will be replaced. The progressive increase in annual maintenance expenditures will be offset by eliminating maintenance on the old unit. FDLE Computer Firewall — Purchases every two years — This is required by FDLE regulations. There will be a progressive increase in net annual maintenance expenditures. Diesel Fuel Tank — FY2013 -14 — This project will replace the existing diesel tank and pump. There is expected to be a net increase in operating costs to maintain the equipment versus savings from taking the old equipment out of service. Police Vehicles and Equipment — Annual Purchases — Regular replacement of older, high mileage and high maintenance cost vehicles is expected to allow the City to mitigate the cost of maintaining the vehicle fleet. The projected increase in maintenance expenditures is offset by reduced exposure to injury and liability claims and elimination of maintenance on the old units. Police Public Parking — FY2014 -15 — This project will add parking spaces closer to the Police Station for the convenience of the public. There will be some increase in maintenance expenditures. Public Works Equipment — Annual Purchases — These are scheduled replacements of Public Works Department equipment, except for the Stormwater Division that is included separately. With the replacements, there is expected to be a progressive increase in annual maintenance expenditures, offset by savings in efficiency, elimination of maintenance on the replaced units and savings from potential injury and liability claims. Sidewalk Repairs — FY2013 -14 Thru FY2015 -16 — These repairs will result in progressive increases in annual maintenance expenditures but will be partially offset by savings in potential injury and liability claims. Sidewalk Construction — Annual Allocations — This is for new installation of sidewalks throughout the City. There will be additional maintenance costs associated with the construction. 512 Median Landscaping — FY2018 -19 — The purpose of these improvements would be to improve the appearance of this major entranceway to the City. It is expected that irrigation and landscaping will be designed to minimize maintenance costs but those improvements will have an impact on future maintenance expenditures beyond the planning period. Barber Street Bridge Repairs — FY2015 -16 — This project is necessary to maintain the bridge to DOT standards. Some additional impact on maintenance expenditures is expected but these should be more than offset by potential savings in injury and liability claims and from elimination of higher maintenance cost on the current bridge. Street Repaving — Annual Allocations — Funds are allocated to the extent possible to repave City roadways. Repaving is expected to reduce complaints, as well as insurance claims for damages and liability. There will be a net future impact on maintenance expenditures. Tulip Drive — FY2013 -14 — This project is the next priority for roadway and drainage improvements. It will also add parking close to the Barber Street Recreational Complex. A progressive increase in annual maintenance cost is anticipated. Barber Street Realignment — FY2013 -14 and FY2014 -15 — This improvement project will be designed to resolve confusion where the roadway changes. Additional maintenance expenditures are anticipated. Indian River Drive Light Poles — FY2013 -14 — These funds will be used to cleanup and repaint the light poles. Some ongoing maintenance expenditures are expected. Road Striping — FY2013 -14 — These funds will be used for new striping to existing roadways. There will be additional maintenance, partially offset by initial savings from potential insurance claims for damages and liability. 208 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST PROJECT EXPLANATIONS - CONTINUED Community Center Needs Analysis — FY2013 -14 — A consultant will be used to determine the optimum size and features of a proposed facility. The study will not affect operating cost. Tennis Wall/Raquet Ball Court — FY2013 -14 — This project will construct a new court for this activity. Some maintenance expenditures are anticipated, which will progressively increase from year to year. Skate Park Rebuild — FY2014 -15 — This will replace ramps at the Skate Park facility. It will add maintenance expenditures, which will initially be more than offset by potential savings from injury and liability claims and elimination of maintenance on the old ramps. Equipment Building— FY2014 -15 — An equipment storage building will be constructed at the Barber Street Sports Complex. There will be savings in efficiency and reduction in risk, since the transport of equipment can be avoided. There will also be new maintenance expenditures on the building that will ultimately cause an increase in net operating cost. Batting Cage/Dugouts — FY2013 -14 — This will improve these facilities by adding concrete pads for the flooring and will add some amount of maintenance cost. Baseball Field Lighting — FY2015 -16 — The existing lights are the oldest lights in the City and replacement is expected to save as much as $1,500 per year in electric costs, as well as savings in on -going light bulb replacement cost. Mooring Fields — FY2013 -14 — This project will add a mooring field for boaters and will require some amount of maintenance costs. Stormwater Equipment — Annual Purchases — These are scheduled equipment replacements for the Stormwater Division of the Public Works Department. There will be a compounding amount of added repair costs, offset initially by savings in efficiency, potential injury and liability claims and elimination of maintenance on the replaced units. '/< Round Swale Improvements — Annual Allocations — This program is designed to improve drainage and will impact the amount of maintenance currently being performed. Pipe Sliplining — FY2013 -14 — This project will rehabilitate the pipe under roadways, which is slowly deteriorating. No additional maintenance is anticipated as a result of this work. Stormwater Pond Installation — FY2016 -17 — This will create a stormwater pond and this will require some additional maintenance. Road Crossings /Sideyard Pipes — FY2014 -15 Thru FY2018 -19 — This work will replace failing pipes under roads and install new pipes in side yard ditches. There will be some additional maintenance required. Bevan Ditch Piping — FY2016 -17 — This project will install piping in the Bevan Ditch and there will be added maintenance cost. Redo South Paved Roadway — FY2018 -19 — This will relocate a roadway at the Cemetery and will ultimately have an impact on maintenance expenditures beyond the planning period. Scissor Lift Storage Building — FY2017 -18 — This project will construct a storage building and will have an impact on maintenance expenditures. Golf Cart Fleet — FY2013 -14 and FY 2017 -18 — This replaces the golf carts on a four year schedule to insure they are dependable when used by the public. Rebuild Greens — FY2014 -15 — This is to fumigate and rebuild the greens at the Golf Course. There will be ongoing maintenance expenses, offset by savings in efficiency attributable to less maintenance than currently necessary and by elimination of the high maintenance cost for the old greens. Golf Course Equipment — FY2013 -14 and FY2014 -15 — These equipment replacements are necessary for maintaining the Golf Course. There is expected to be a progressive increase in the net annual maintenance expenditures, offset by both savings in efficiency and from potential injury and liability claims. Progressive increases in the annual maintenance required on the eliminated equipment will also be saved. Construct Hangars — FY2014 -15 and FY2015 -16 — This new facility is expected to be built in conjunction with securing a tenant that would be responsible for the monthly operating costs but the Airport would have responsibilities for progressively increasing maintenance expenses. The City would anticipate full recovery of those expenses via the new rental revenues that would be generated. Airport Equipment — FY2013 -14 — This equipment is needed for maintaining the Airport's stormwater infrastructure. A progressive increase in annual maintenance expenditures is expected, offset by both savings in efficiency and potential injury and liability claims. There will also be savings from eliminating the maintenance on the replaced units but the net cost is expected to progressively increase. Construct Access Road West — FY2017 -18 — This road will provide the necessary infrastructure to support development in this area of the Airport. There will be a progressive increase in annual maintenance expenditures. 209 ICITY OF SEBASTIAN, FLORIDA 20131201.4 ANNUAL BUDGETI SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST SUMMARY OF RESULTS BY PROJECT AND FUND Project: Names Computer Systems Overhaul Computer Systems Upgrades Roof Repairs Paint City Hall Police Station Air Conditioner FDLE Computer Firewall Diesel Fuel Tank Police Vehicles and Equipment Police - Public Parking Public Works Equipment Sidewalk Repairs Sidewalk Construction 512 Median Landscaping Barber Street Bridge Repairs Street Repaving Tulip Drive Barber Street Realignment Indian River Drive Light Poles Road Striping Community Center Needs Analysis Tennis WaIllRaquet Ball Court Skate Park Rebuild Equipment Building Batting Cage /Dugouts Baseball Field Lighting Mooring Fields Stormwater Equipment 114 Swale Improvements Pipe Sliplining Stormwater Pond Installation Road CrossingsfSideyard Pipes Bevan Ditch Piping Total General Fund Redo South Paved Roadway Scissor Lift Storage Building Total Cemetery Trust Fund Golf Cart Fleet Rebuild Greens Golf Course Equipment Total Golf Course Construct Hangar Airport Equipment Construct Access Road West Total Airport FY 14-15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 (30,0170) (22,500) (17,500) (17,500) (22,500) - 12,800 34,800 65,700 - (3,750) (3,754) (4,500) (5,250) - 900 1,800 2,704 3,900 - - (600) (300) (300) - 350 700 1,400 2,100 700 1,400 2,100 2,800 3,500 (10,900) (14,300) (3.354) 17,240 44,630 1,000 2,000 3,000 4,000 - (22,590) (30,042) (27,394) (3,898) 250 3,250 8,500 15,250 19,250 3,000 9,000 18,000 30,000 45,000 - (95.040) (95,000) (100,000) (3,750) (3,750) - 6,250 17,500 3,510 7,020 10,530 14,040 17,550 - 5,000 10,000 15,000 20 „000 250 500 750 1,000 1,250 500 2,004 3,000 41000 5,000 1,000 2,000 3,000 4,000 5,000 - (35,000) (32,500) (30,000) (27,500) - (19,000) (18,000) (15,000) (14,000) 300 600 900 1,200 1,500 - - (45,000) (42,000) (42,000) 300 600 900 1,200 1,500 (13,950) (16,860) (17,400) (24,600) (12,010) 10,000 30,000 60,000 100,000 150,000 - - - 5,000 14,000 - 2,000 5,000 9,000 14,000 - - - 7,500 15,000 $ (38,790) $ (72,130) $ (123,062) $ 19,086 $ 218,622 1,000 2,000 3,000 4,000 $ $ 1,000 $ 2,000 $ 3,000 $ 4,000 (51,685) 3,335 58,354 66,690 (51,685) - (15,1700) (11,250) (8,750) (6,750) (2,254) (7,050) (2,650) 1,450 4,600 $ (53,935) $ (18,716) $ 44,454 $ 59,390 $ (55,835) (14,400) (1,200) 12,400 22,800 32,400 - - - 8,000 $ (14,400) $ (1,200) S 12,000 $ 22,800 $ 40,400 The graphs below show the impact of scheduled capital purchases on the Operating Budget for each Fund. These reflect that there are often initial savings from removing replaced items from service, efficiencies gained by acquiring the new items and reduced exposure to potential injury and liability claims that initially outweigh the projected maintenance costs of the new items. General Fund Capital Improvements Operating Costs Impact 10,30,000 -- - - - - - - -- - t 14,140,440 9,940,000 9,700,400 9,500,000 FY 14.15 FY 1518 FY 1 517 FY1q- 18 FY 1 41-19 currenlcw - - WmciPlmpact Golf Course Capital Improvements Operating Costs Impact 1,504,000 - - - -- - - -- --- --C 1,400.400 6 1,304,400 1.204,000 �� • 1.104,044 - 1,040,000 �Currerrt Cost w0h CIP Impact 210 Airport Fund Capital Improvements Operating Costs Impact 50,000 450.000 ar^ � 40,000 - r 350.400 FY 1445 FY 1 &16 FY 16-17 FY 17-4e FY We -0-Current Ccs1 `--d - With CIP Impad CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE SEVEN IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST SUMMARY OF CRITERIA BY FUND Total FY 2013 -14 FY 2014 -15 FY 2015 -16 FY 2016 -17 FY 2017 -18 FY 2018 -19 Impacts General Fund: - - 1,000 2,000 3,000 4,000 10,000 Maintenance - 48,160 162,450 337,890 578,780 878,720 2,006,000 Efficiency - (34,300) (67,070) (106,392) (110,314) (72,976) (391,052) Risk - (29,770) (82,832) (145,434) (148,196) (162,900) (569,132) Replacement - (22,880) (83,678) (207,126) (298,184) (420,222) (1,032,090) Totals - (38,790) (71,130) (121,062) 22,086 222,622 13,726 All the capital outlays for General Fund taken collectively indicate that net operating impacts should be favorable in the initial years but can be expected to significantly escalate in future periods. This supports the premise that the City would financially benefit by diligently scheduling replacements before net maintenance cost become excessive. (39,138) (151,697) Totals - (53,935) (18,716) 44,454 Cemetery Trust Fund: Maintenance - - 1,000 2,000 3,000 4,000 10,000 Totals - - 1,000 2,000 3,000 4,000 10,000 Golf Course Fund: - (72,565) (109,372) (151,719) (160,267) (196,245) (690,167) Maintenance - 29,093 63,937 98,780 133,623 55,093 380,526 Efficiency - (34,845) (35,890) (16,735) (20,921) (38,445) (146,835) Risk - (34,395) (21,740) (5,085) (12,071) (33,345) (106,635) Replacement - (13,788) (25,023) (32,507) (41,242) (39,138) (151,697) Totals - (53,935) (18,716) 44,454 59,390 (55,835) (24,641) Even with only three capital outlay items for the Golf Course, the value of replacing capital items on a timely basis is supported by the projections of net maintenance cost. Airport Fund: Maintenance - 14,750 36,000 57,250 78,500 107,750 294,250 Efficiency - (12,000) (8,400) (4,800) (1,200) 2,400 (24,000) Risk - (8,400) (4,800) (1,200) - - (14,400) Replacement - - - - - - - Revenue - (8,750) (24,000) (39,250) (54,500) (69,750) (196,250) Totals - (14,400) (1,200) 12,000 22,800 40,400 59,600 The purchase of new equipment in the Airport Fund results in a progressively higher annual net maintenance cost. All Funds: Maintenance - 92,003 263,387 495,920 793,903 1,045,563 2,690,776 Efficiency - (81,145) (111,360) (127,927) (132,435) (109,021) (561,887) Risk - (72,565) (109,372) (151,719) (160,267) (196,245) (690,167) Replacement - (36,668) (108,701) (239,633) (339,426) (459,360) (1,183,787) Revenue 8,750) (24,000) (39,250) (54,500) 69,750) (196,250L Totals - �2 (62,608) 107,276 211 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET ";'11511 I'll 'I'll A111411101111111P� _11514 I .145115"p-1 SCHEDULE EIGHT LOCAL OPTION GAS TAX FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 Debt Payment Financing Costs Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go -Line Grant Match TOTAL Debt Payment Operating Costs (Street Lights,etc.). R/R Crossing Maintenance Sign Inventory Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Indian River Drive Light Poles Road Striping Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL Debt Payment - Final FY22 -23 Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL 2,330,742 30,091 189,211 5,103 125,000 50,000 2,730,147 243,076 203,000 5,000 14,500 275,000 740,576 242,741 203,000 5,000 5,000 10,000 25,000 75,000 565,741 242,783 203,000 5,000 25,000 75,000 550,783 242,748 203,000 5,000 25,000 75,000 550,748 242,635 203,000 5,000 100,000 550,635 242,445 203,000 5,000 100,000 550,445 243,177 203,000 5,000 100,000 551,177 BEGINNING FUND BALANCE FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Local Option Gas Taxes $ 550,702 $ 544,000 $ 544,000 $ 544,000 $ 544,000 $ 544,000 $ 544,000 $ 544,000 FDOT Lighting Agreement 9,353 9,474 9,474 9,474 9,474 9,474 9,474 9,474 Paving Loan Proceeds 2,296,742 0 0 0 0 0 0 0 Transfer from General Fund 0 14,500 0 0 0 0 0 0 Investment Income 5,062 2,639 1,656 1,596 1,621 1,645 1,671 1,697 Total Revenues $ 2,861,859 $ 570,613 $ 555,130 $ 555,070 $ 555,095 $ 555,119 $ 555,145 $ 555,171 Debt Payment Financing Costs Operating Costs (Street Lights,etc.) R/R Crossing Maintenance Transfer to General Fund Go -Line Grant Match TOTAL Debt Payment Operating Costs (Street Lights,etc.). R/R Crossing Maintenance Sign Inventory Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Indian River Drive Light Poles Road Striping Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Sidewalk Repairs Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL Debt Payment Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL Debt Payment - Final FY22 -23 Operating Costs (Street Lights) R/R Crossing Maintenance Street Repaving TOTAL 2,330,742 30,091 189,211 5,103 125,000 50,000 2,730,147 243,076 203,000 5,000 14,500 275,000 740,576 242,741 203,000 5,000 5,000 10,000 25,000 75,000 565,741 242,783 203,000 5,000 25,000 75,000 550,783 242,748 203,000 5,000 25,000 75,000 550,748 242,635 203,000 5,000 100,000 550,635 242,445 203,000 5,000 100,000 550,445 243,177 203,000 5,000 100,000 551,177 BEGINNING FUND BALANCE $ 58,562 $ 190,274 $ 20,311 $ 9,700 $ 13,988 $ 18,334 $ 22,818 $ 27,518 BUDGET RESERVE - 15% OF EXPENSE 55,397 72,450 44,700 42,450 42,450 46,200 46,200 46,200 UNRESTRICTED RESERVE BALANCE 3,165 117,824 (24,389) (32,750) (28,462) (27,866) (23,382) (18,682) TOTAL REVENUES 2,861,859 570,613 555,130 555,070 555,095 555,119 555,145 555,171 TOTAL EXPENDITURES +TRANSFERS 2,730,147 740,576 565,741 550,783 550,748 550,635 550,445 551,177 ENDING FUND BALANCE $ 134,877 $ (52,139) $ (35,000) $ (28,462) $ (24,116) $ (23,382) $ (18,682) $ (14,688) 212 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETI SCHEDULE EIGHT DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2014 -2019 213 FY 11 -12 FY 12 -13 FY 13 -14 FY 14-16 FY 16 -16 FY 16 -17 FY 17 -18 FY 18 -19 DST Revenue $ 2,464,240 $ 2,533,000 $ 2,596,325 $ 2,661,233 $ 2,727,764 $ 2,795,958 $ 2,865,857 $ 2,937,503 Principal from $285,000 Airport Advance 09/29/08 0 0 600 624 649 675 702 6,730 Interest from $285,000 Airport Advance 8,550 8,550 11,400 11,376 11,351 11,325 11,298 11,270 Principal from $267,511 Airport Advance 01/05/11 22,489 0 0 0 0 1,800 1,872 1,946 Interest from $267,511 Airport Advance 8,025 8,025 8,025 8,025 8,025 10,700 10,628 10,554 Investment Income 10,590 5,400 8,233 6,732 6,884 6,427 6,038 6,328 DST PROJECT REVENUE $ 2,513,894 $ 2,554,975 $_ 2,624,583 $ 2,687,990 $ 2,754,673 $ 2,826,885 $ 2,896,395 $ 2,974,331 Phone System 65,836 Powerline Road (23,074) 512 Corrider 24,336 Stomrwater Master Plan - 32,500 City Hall Debt (Retires 2018) 1,016,206 Police Vehicles and Equipment 169,870 Fleet Maintenance Equipment 19,865 Badge Printer 2,069 Building Painting 9,700 Schumann Park Restrooms 4,337 45,663 US #1 Improvements 295,544 Enhancements to Presidential Streets 19,679 440,321 4 Chaplins Project 18,429 North Indian River Drive Parking 5,594 119,406 Davis Street Lift Station Relocation 0 150,000 1/4 Round Swale Improvement 493,373 TOTAL FY 12 $ 2,121,764 City Hall Debt (Retires 2018) 996,417 Code Enforcement 1/2 Ton Truck 26,000 Police Truck/Boat 30,000 Building - Glazing Windows at Old City Hall 15,000 Diesel Fuel Tank - 35,000 FDLE Computer Firewall 5,000 Excavator 202,173 Barber Street Bridge Guardrails 60,000 Fish House Improvements 325,000 1/4 Round Swale Improvement 467,500 Airport Drive East 275,000 TOTAL FY 13 $ 3,189,980 City Hall Debt (Retires 2018) 1,012,493 Computer Systems Overhaul 250,000 Police Vehicles and Equipment 218,000 Sidewalk Construction 100,000 Tulip Drive 175,000 Barber Street Realignment 50,000 500,D00 Pipe Sliplining 80,000 1/4 Round Swale Improvement 500,000 Construct Hangars 175,000 TOTAL FY 14 $ 2,595,493 City Hall Debt (Retires 2018) 1,013,315 Roof Repairs 75,D00 Building Painting 45,000 FDLE Computer Firewall 5,D00 Police Vehicles and Equipment 286,000 Police - Public Parking 50,000 Sidewalk Construction 100,000 Road Crossings/Sideyard Pipes 200,000 1/4 Round Swale Improvement 500,000 Construct Hangars 130,000 TOTAL FY 15 $ 2,904,315 City Hall Debt (Retires 2018) 1,031,331 Police Vehicles and Equipment 285,000 Police Station Air Conditioning 30,000 Baseball Field Lighting 300,000 Sidewalk Construction 100,000 Barber Street Bridge Repairs 500,000 Road Crossings/Sideyard Pipes 100,000 1/4 Round Swale Improvement 500,000 Pipe Sliplining 100,000 TOTAL FY 16 $ 2,946,331 City Hall Debt (Retires 2018) 500,752 Police Vehicles and Equipment 290,000 FDLE Computer Firewall 5,000 Sidewalk Construction 100,000 Road Crossings/Sideyard Pipes 100,000 Bevan Ditch Piping 750,000 Storrnwater Pond Installation 500,000 114 Round Swale Improvement 500,000 TOTAL FY 17 $ 2,745,752 Police Vehicles and Equipment 286,000 Sidewalk Construction 100,000 Road Crossings/Sideyard Pipes 100,000 1/4 Round Swale Improvement 500,000 Construct Access Road West 160,000 TOTAL FY 18 $ 1,146,D00 Police Vehicles and Equipment 395,000 FDLE Computer Firewall 5,000 Sidewalk Construction 100,000 512 Median Landscaping 500,000 Road Crossings/Sideyard Pipes 100,000 1/4 Round Swale Improvement 500,000 TOTAL FY 19 $ 1,600,000 BEGINNING FUND BALANCE $ 1,623,442 $ 2,015,572 $ 1,380,567 $ 1,409,657 $ 1,193,332 $ 1,001,674 $ 1,082,807 $ 2,833,201 BUDGET RESERVE - 10% OF EXPENSES 212,176 318,998 259,549 290,432 294,633 274,575 114,600 160,000 RESERVE FOR ADVANCE TO AIRPORT 552 511 552,511 551,911 551,287 550,638 548,163 545,589 536,913 UNRESTRICTED RESERVE BALANCE $ 658,755 1,144,063 $ 559,107 567,938 $ 348,061 178,936 422,618 $ 2,136,288 TOTAL REVENUES 2,513,894 2,554,975 2,624,583 2,687,990 2,754,673 2,826,885 2,896,395 2,974,331 TOTAL EXPENDITURES +DEBT +TRANSFERS 2,121,764 3,189,980 2,595,493 2,904,315 2,946,331 2,745,752 1,146,000 1,600,000 ENDING FUND BALANCE $ 1,250,885 509,058 $ 598,197 $ 351,613 $ 156,403 260,068 $ 2,173,012 $ 3,510,619 213 ,CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Recreation Impact Fees Pelican Isles Escrow Release Investment Income PROJECTED REVENUE Schumann Park Hardee Park Easy Street Path Lights Schumann Park Pavillion Riverview Park Irrigation and Fountains Bark Park Amenities Riverview Park Electrical Powerline Road Lift Station - Riverview Park Blueway /Signage Improvements Barber Street Baseball Field Drainage Barber Street Bleacher Shields Community Center Playground Equipment H C SCHEDULE EIGHT RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2014 -2019 FY 11 -12 FY 12 -13 FY 13 -14 FY 14-15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 $ 58,500 $ 72,800 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 - - - 146,250 - - - - 4,388 1,900 1,569 1,022 723 973 1,225 1,478 $ 62,888 $ 74,700 $ 36,569 $ 182,272 $ 35,723 $ 35,973 $ 36,225 $ 36,478 56,027 $ 85,788 $ 121,511 $ 157,484 $ 193,709 TOTAL REVENUES 62,888 74,700 (2,568) 182,272 35,723 35,973 36,225 36,478 TOTAL EXPENDITURES 217,854 57,401 90,000 225,000 0 0 0 0 ENDING FUND BALANCE 28,340 $ 181,947 $ 128,516 $ 85,788 $ 121,511 $ 157,484 $ 193,709 $ 230,188 10,029 7,389 16,323 904 43,923 86 andicap Pfer -Yacht lub TOTAL FY 12 217,854 Mooring Fields Dog Park Concrete Pad Creative Playground Improvements Riverview Park Volleyball Lights Schumann Playground Equipment Barber Street Multi-use Field Lights TOTAL FY 13 Community Center Needs Analysis Batting Cage/Dugouts Tennis Wall /Raquet Ball Court TOTAL FY 14 Equipment Building Rebuild Skate Park Ramps TOTAL FY 15 16,738 88,522 25,000 49,914 25,000 15,000 2,800 15,000 3,000 130,000 20,000 25,000 185,000 585,974 10,000 15,000 50,000 90,000 100,000 125,000 225,000 TOTAL FY 16 136,718 40,749 29,351 (7,916) 0 - 14,568 71,494 TOTAL FY 17 50,033 34,414 98,438 106,768 115,123 0 - 17,938 TOTAL FY 18 (3,683) 3,788 11,320 18,910 26,557 527,744 0 - TOTAL FY 19 (8,522) 3,906 16,438 29,065 848,187 693,221 181,947 0 BEGINNING FUND BALANCE $ 848,187 $ 693,221 $ 181,947 $ 128,516 $ 85,788 $ 121,511 $ 157,484 $ 193,709 TOTAL REVENUES 62,888 74,700 36,569 182,272 35,723 35,973 36,225 36,478 TOTAL EXPENDITURES 217,854 585,974 90,000 225,000 0 0 0 0 ENDING FUND BALANCE $ 693,221 $ 181,947 $ 128,516 $ 85,788 $ 121,511 $ 157,484 $ 193,709 $ 230,188 58,500 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 BEGINNING FUND BALANCE: Zone A Zone B Zone C Zone D All Zones Recreation Impact Fees Zone A Zone B Zone C Zone D All Zones Investment Income Zone A Zone B Zone C Zone D All Zones Transfers: Zone A Zone B Zone C Zone D All Zones Ending Balances: Zone A Zone B Zone C Zone D All Zones 177,289 136,718 40,749 29,351 (7,916) (482) 7,014 14,568 71,494 99,016 50,033 34,414 98,438 106,768 115,123 123,518 71,660 17,938 1,603 (3,683) 3,788 11,320 18,910 26,557 527,744 439,549 89,562 68,434 (8,522) 3,906 16,438 29,065 848,187 693,221 181,947 128,516 85,788 121,511 157,484 193,709 11,050 39,000 7,500 7,500 7,500 7,500 7,500 7,500 37,050 11,375 7,500 153,750 7,500 7,500 7,500 7,500 1,950 4,550 7,500 7,500 7,500 7,500 7,500 7,500 8,450 17,875 12,500 12,500 12,500 12,500 12,500 12,500 58,500 72,800 35,000 181,250 35,000 35,000 35,000 35,000 917 375 351 233 (67) (4) 55 111 370 271 431 274 830 855 895 943 371 49 14 (29) 32 91 147 203 2,730 1,205 772 544 (72) 31 128 222 4,388 1,900 1,569 1,022 723 973 1,225 1,478 52,538 135,344 19,250 45,000 - - - - 9,898 60,630 23,550 90,000 - - - - 56,043 20,934 12,800 - - - - 99,376 369,067 34,400 90,000 - 217,854 585,974 90,000 225,000 - - - - 136,718 40,749 29,351 (7,916) (482) 7,014 14,568 22,179 99,016 50,033 34,414 98,438 106,768 115,123 123,518 131,961 17,938 1,603 (3,683) 3,788 11,320 18,910 26,557 34,260 439,549 89,562 68,434 (8,522) 3,906 16,438 29,065 41,787 693,221 181,947 128,516 85,788 121,511 157,484 193,709 230,188 214 ITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE EIGHT RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 FY 11 -12 FY 12 -13 FY 13 -14 FY 14-15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Tax Increment from City $ 131,821 $ 145,437 $ 144,856 $ 144,856 $ 14.4,856 $ 144,856 $ 144,856 $ 144,856 Tax Increment from County 123,248 120,886 $ 120,610 $ 120,610 $ 120,610 $ 120,610 $ 120,610 $ 120,610 Rents 12,000 - - - - - - - Investment Income 1,443 1,892 1,936 1,930 1,930 1,930 1,930 1,930 PROJECTED REVENUE 268,512 268,215 267,402 267,396 267,396 267,396 267,396 267,396 Operating Expenditures 42,059 Waterfront Renovations /Expenses 20,410 Waterfront Rent Credits 12,000 Facade /Sign Improvement Program 32,903 Special Events 33,596 Transfer to General Fund for Quality Maintenance 60,000 Presidential Streets/Coolidge 594 188,598 Gateway Enhancements - 25,000 CavCorp Enhancements 43,864 TOTAL RIVERFRONT CRA FYI 245,426 Operating Expenditures 41,273 Waterfront Renovations/Expenses 25,000 Facade /Sign Improvement Program 26,000 Sewer Connection Program 10,000 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY13 418,339 Operating Expenditures 40,027 Waterfront Renovations /Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Sewer Connection Program 100,000 Riverfront Stormwater Plan 50,000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY14 347,495 Operating Expenditures 40,027 Waterfront Renovations /Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Sewer Connection Program 100,000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY15 297,495 Operating Expenditures 40,027 Waterfront Renovations/Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Sewer Connection Program 100,000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY16 297,495 Operating Expenditures 40,027 Waterfront Renovations /Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY17 197,495 Operating Expenditures 40,027 Waterfront Renovations /Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY18 197,495 Operating Expenditures 40,027 Waterfront Renovations/Expenses 25,000 Facade /Sign Improvement Program 30,000 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FYI 197,495 BEGINNING FUND BALANCE $ 455,809 $ 478,895 $ 328,771 $ 248,678 $ 218,579 $ 188,480 $ 258,382 $ 328,283 ANNUAL REVENUES 268,512 268,215 267,402 267,396 267,396 267,396 267,396 267,396 ANNUAL EXPENDITURES 245,426 418,339 347,495 297,495 297,495 197,495 197,495 197,495 ENDING FUND BALANCE $ 478,895 $ 328,771 $ 248,678 $ 218,579 $ 188,480 $ 258,382 $ 328,283 $ 398,185 215 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE EIGHT STORMWATER UTILITY FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 . FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Stormwater Fees $ 803,983 $ 977,788 $ 977,788 $ 977,788 $ 977,788 $ 977,788 $ 977,788 $ 977,788 Investment Income 9,020 5,957 5,933 5,014 4,997 5,280 5,250 3,933 SW PROJECTED REVENUE $813,003 $983,745 $983,721 $982,802 $982,785 $983,068 $983,038 $981,721 Rate Increase Notices 8,348 - Excavation Equipment 113,797 Backhoe 26,600 Mower 10,679 Debt Service 439,674 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY12 $1,099,098 Profesional Services 15,100 NPDES 5 Year Permit 7,988 Debt Service 440,278 Stormwater Park Maintenance 35,000 3/4 Ton Pickup Truck 22,270 Equipment Attachment 1,710 Equipment Trailer 6,119 Loader ($185,940 less $148,752 Grant) 37,188 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY13 $1,065,653 Profesional Services 100 Debt Service 441,720 Stormwater Park Maintenance 25,000 SW-604 Pickup 34,000 SW619 Pickup 25,000 Generator 4,000 Airport Equipment 30,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY14 $1,059,820 Profesional Services 100 Debt Service 439,929 Stormwater Park Maintenance 25,000 SW-616 Pickup 25,000 SW-606 1 Ton Crew Cab Pickup 40,000 Cutoff Saws/Pumps 4,000 Transfer to General Fund for Swale Maintenance 450,000 TOTAL STORMWATER FY15 $984,029 Profesional Services 100 Debt Service 439,429 Stormwater Park Maintenance 25,000 SW -621 2001 Backhoe 90,000 Transfer to General Fund for Swale Maintenance 400,000 TOTAL STORMWATER FY16 $954,529 Profesional Services 100 Debt Service 441,038 Stormwater Park Maintenance 25,000 SW-614 2006 Pickup 4x4 30,000 SW-628 1995 Tandem Dump 140,000 Transfer to General Fund for Swale Maintenance 350,000 TOTAL STORMWATER FY17 $986,138 Profesional Services 100 NPDES 5 Year Permit 7,988 Debt Service 441,694 Stormwater Park Maintenance 25,000 Vac Truck SW- 618 340,000 Transfer to General Fund for Swale Maintenance 300,000 TOTAL STORMWATER FY18 $1,114,782 Profesional Services 100 Debt Service- Retires 2022 441,058 Stormwater Park Maintenance 25,000 SW -615 2001 Dump Truck 150,000 SW -609 2000 Transport Truck 125,000 Transfer to General Fund for Swale Maintenance 250,000 TOTAL STORMWATER FY19 $991,158 BEGINNING FUND BALANCE $ 453,649 $ 167,554 $ 85,646 $ 9,547 $ 8,321 $ 36,577 $ 33,507 $ (98,237) BUDGET RESERVE - 15% OF EXPENSES 164,865 159,848 158,973 147,604 143,179 147,921 167,217 148,674 UNRESTRICTED RESERVE BALANCE 288,784 7,706 (73,327) (138,057) (134,859) (111,344) (133,711) (246,910) ANNUAL REVENUES 813,003 983,745 983,721 982,802 982,785 983,068 983,038 981,721 ANNUAL EXPENDITURES 1,099,098 1,065,653 1,059,820 964,029 954,529 986,138 1,114,782 991,158 ENDING FUND BALANCE $ 2,689 $ (74,202) $ (149,425) $ (139,284) $ (106,603) $ (114,414) $ (265,454) $ (256,348) 216 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETJ SCHEDULE EIGHT GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 Operating Costs Golf Cart Purchase Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund (Reduced) TOTAL FY 14 Operating Costs Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 15 Operating Costs Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 16 Operating Costs Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 17 Operating Costs Golf Cart Purchase Bank Note / /Lease Payments - Golf Carts Transfer to Capital Fund TOTAL FY 18 1,213, 233 333,450 20,011 57,676 51,740 1,676,110 1,213,233 20,011 57,076 63,750 1,354, 070 1,213,233 3,335 57,076 63,750 1,337,394 1,213,233 57,076 63,750 1,334,059 1,213,233 333,450 63,630 63,750 1,674,063 Operating Costs FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Charges for Services 1,310,964 1,264,126 1,308,250 1,308,250 1,308,250 1,308,250 1,308,250 1,308,250 Rents 27,771 29,300 30,000 30,000 30,000 30,000 30,000 30,000 Other Revenue 15,307 3,811 4,410 4,410 4,410 4,410 4,410 4,410 Contributions - 103,200 34,400 - - (245,950) $ - (235,302) Bank Note Proceeds 1,354,042 56,436 299,050 1,342,660 - 1,342,660 333,450 - Investment Income 1,325,037 - - 1,354,070 1,337, 394 1,334,059 1,674, 063 1,340,613 PROJECTED REVENUE $ 1,354,042 $ 1,456,873 $ 1,676,110 $ 1,342,660 $ 1,342,660 $ 1,342,660 $ 1,676,110 $ 1,342,660 Operating Costs' 1,260,724 26,537 $ 85,181 $ 122,304 $ 21,605 $ 85,452 $ 149,586 $ 214,010 Transfer to Capital Fund 39,002 59,514 51,740 63,750 63,750 63,750 63,750 63,750 Equipment 25,311 120 383 550 97 385 673 963 TOTAL FY 12 1,325,037 990 15,000 165,000 • Cost of Sales is excluded from Operating Costs and offsets Revenues. 26,537 $ 85,181 $ 122,304 $ 21,605 $ 85,452 $ Operating Costs 214,010 $ 1,367,462 Transfer to Capital Fund 59,514 Bank Note Payments- Equipment 17,191 Equipment 65,276 TOTAL FY 13 1,509,443 Operating Costs Golf Cart Purchase Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund (Reduced) TOTAL FY 14 Operating Costs Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 15 Operating Costs Bank Note Payments - Equipment Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 16 Operating Costs Bank Note Payments - Golf Carts Transfer to Capital Fund TOTAL FY 17 Operating Costs Golf Cart Purchase Bank Note / /Lease Payments - Golf Carts Transfer to Capital Fund TOTAL FY 18 1,213, 233 333,450 20,011 57,676 51,740 1,676,110 1,213,233 20,011 57,076 63,750 1,354, 070 1,213,233 3,335 57,076 63,750 1,337,394 1,213,233 57,076 63,750 1,334,059 1,213,233 333,450 63,630 63,750 1,674,063 Operating Costs 1,213,233 Bank Note / /Lease Payments - Golf Carts 63,630 Transfer to Capital Fund 63,750 TOTAL FY 18 1,340,613 BEGINNING FUND BALANCE $ (216,241) $ (187,236) $ (239,806) $ (239,806) $ (251,216) $ (245,950) $ (237,349) $ (235,302) TOTAL REVENUES 1,354,042 1,456,873 1,676,110 1,342,660 1,342,660 1,342,660 1,676,110 1,342,660 EXPENDITURES 1,325,037 1,509,443 1,676,110 1,354,070 1,337, 394 1,334,059 1,674, 063 1,340,613 OPERATING FUND BALANCE $ (187,236) $ (239,806) $ (239,806) $ (251,216) $ (245,950) $ (237,349) $ (235,302) $ (233,255) BEGINNING FUND BALANCE $ - $ 26,537 $ 85,181 $ 122,304 $ 21,605 $ 85,452 $ 149,586 $ 214,010 Transfer from Operating Fund 39,002 59,514 51,740 63,750 63,750 63,750 63,750 63,750 Investment Income 48 120 383 550 97 385 673 963 Capital Outlays 12,513 990 15,000 165,000 CAPITAL FUND BALANCE $ 26,537 $ 85,181 $ 122,304 $ 21,605 $ 85,452 $ 149,586 $ 214,010 $ 278,723 217 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE EIGHT AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 BEGINNING FUND BALANCE FY 11 -12 FY 12 -13 FY 13 -14 FY 14 -15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 OPERATING FUND: TOTAL REVENUES 439,712 432,503 443,236 443,677 451,157 456,877 Net Fuel Sales (2.5% Increase) $ 17,205 $ 20,000 $ 25,000 $ 20,500 $ 21,013 $ 21,538 $ 22,076 $ 22,628 Non - taxable Rents 391 391 391 391 391 391 391 391 Golf. Course Rents 135,000 135,000. 115,000 115,000 115,000 115,000 115,000. 115,000 Taxable Rents (2.5% Increase) 209,925 209,628 234,379 240,238 246,244 252,401 258,711 265,178 Other Revenue 77,186 67,504 68,466 67,504 68,466 67,504 68,466 67,504 Investment Income 5 (20) - 43 43 43 44 44 PROJECTED REVENUE $ 439,712 $ 432,503 $ 443,236 $ 443,677 $ 451,157 $ 456,877 $ 464,688 $ 470,746 Operating Costs (22,489) 175,000 130,000 - - 300,000 160,000 - Repayment of DST Fund Advance - 30,000 - - - - - Transfer to Construction Fund Capital Outlays 94,327 1,025,000 650,000 1,500,000 TOTAL FY 11 ENDING FUND BALANCE $ (13,568) $ - $ - $ - $ - $ Operating Costs 404,310 - TOTAL OPERATING AND CAPITAL $ (65,130) $ (59,813) $ (59,813) $ (59,372) $ Repayment of DST Fund Advance 16,575 (25,309) $ (8,274) Interfund Loans (752,511) (752,511) (751,911) Capital Outlays 3,500 (748,163) (745,589) (736,913) AIRPORT FUND COMBINED FUNDS $ (817,641) $ (812,324) $ TOTAL FY 12 424,385 (802,089) $ (790,449) $ (770,898) $ (745,187) Operating Costs 424,179 Repayment of DST Fund Advance 16,575 TOTAL FY 13 440,754 Operating Costs 423,211 Repayment of DST Fund Advance 20,025 TOTAL FY 14 443,236 Operating Costs 423,211 Repayment of DST Fund Advance 20,025 TOTAL FY 15 443,236 Operating Costs 423,211 Repayment of DST Fund Advance 20,025 TOTAL FY 16 443,236 Operating Costs 423,211 Repayment of DST Fund Advance 24,500 TOTAL FY 17 447,711 Operating Costs 423,211 Repayment of DST Fund Advance 24,500 TOTAL FY 18 447,711 Operating Costs 423,211 Repayment of DST Fund Advance 30,500 TOTAL FY 19 453,711 BEGINNING FUND BALANCE $ (66,889) $ (51,562) $ (59,813) $ (59,813) $ (59,372) $ (51,451) $ (42,286) $ (25,309) TOTAL REVENUES 439,712 432,503 443,236 443,677 451,157 456,877 464,688 470,746 EXPENDITURES +DEBT +TRANSFERS 424,385 440,754 443,236 443,236 443,236 447,711 447,711 453,711 ENDING FUND BALANCE $ (51,562) $ (59,813) $ (59,813) $ (59,372) $ (51,451) $ (42,286) $ (25,309) $ (8,274) CAPITAL FUND: BEGINNING FUND BALANCE $ (46,939) $ (13,568) $ - $ - $ - $ - $ - $ Grants 150,083 833,568 520,000 - - 1,200,000 640,000 Miscellaneous 104 - - - - - - - Transfers from DST (22,489) 175,000 130,000 - - 300,000 160,000 - Transfers from Stormwater - 30,000 - - - - - Capital Outlays 94,327 1,025,000 650,000 1,500,000 800,000 ENDING FUND BALANCE $ (13,568) $ - $ - $ - $ - $ - $ - $ - TOTAL OPERATING AND CAPITAL $ (65,130) $ (59,813) $ (59,813) $ (59,372) $ (51,451) $ (42,286) $ (25,309) $ (8,274) Interfund Loans (752,511) (752,511) (751,911) (751,287) (750,638) (748,163) (745,589) (736,913) AIRPORT FUND COMBINED FUNDS $ (817,641) $ (812,324) $ (811,724) $ (810,659) $ (802,089) $ (790,449) $ (770,898) $ (745,187) 218 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET SCHEDULE EIGHT BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2014 -2019 Operating Costs 488,401 Transfer to General Fund 65,110 TOTAL FY 16 553,511 Operating Costs 500,611 Transfer to General Fund 65,110 TOTAL FY 17 500,611 Operating Costs 513,126 TOTAL FY 18 513,126 Operating Costs 525,954 TOTAL FY 19 525,954 BEGINNING FUND BALANCE $ 460,449 $ 487,393 $ 716,299 $ 744,322 $ 761,078 $ 765,899 $ 823,679 $ 871,462 TOTAL REVENUES 426,215 637,335 558,000 558,354 558,332 558,390 560,910 575,050 EXPENDITURES +DEBT +TRANSFERS 399,271 408,429 529,977 541,599 553,511 500,611 513,126 525,954 ENDING FUND BALANCE $ 487,393 $ 716,299 $ 744,322 $ 761,078 $ 765,899 $ 823,679 $ 871,462 $ 920,558 Building Dept Repayment to General Fund FY09 FY14 Average Percent of Pay /Benefits of Local Business Tax Specialist $ 47,363 75% of time $ 16,484 25% of time $ 31,923 5 Years Average Expense FY09 through FY13 $ 159,615 5 Years Revenue FY09 -FY13 from Local Business Tax $ 500,000 Amount Owed to General Fund $ 340,385 Outstanding For FY14: FY 11 -12 FY 12 -13 FY 13 -14 FY 14-15 FY 15 -16 FY 16 -17 FY 17 -18 FY 18 -19 Operating Revenue $ 418,585 $ 635,160 $ 555,750 $ 555,750 $ 555,750 $ 555,750 $ 555,750 $ . 555,750 Other Revenue 1,120 900 850 900 850 900 850 900 Transfer from General Fund - - - - - - 2,473 16,484 Investment Income 6,510 1,275 1,400 1,704 1,732 1,740 1,837 1,916 PROJECTED REVENUE $ 426,215 $ 637,335 $ 558,000 $ 558,354 $ 558,332 $ 558,390 $ 560,910 $ 575,050 Operating Costs For FY17: Net Transfer to General Fund $ 65,110 TOTAL FY 11 Building Dept still owes $ 14,011 For FY18: Operating Costs 399,271 General Fund pays Building Dept for services $ 16,484 Net Transfer from General Fund TOTAL FY 12 399,271 For FY19, Operating Costs $ 408,429 TOTAL FY 13 408,429 Operating Costs 464,867 Transfer to General Fund 65,110 TOTAL FY 14 529,977 Operating Costs 476,489 Transfer to General Fund 65,110 TOTAL FY 15 541,599 Operating Costs 488,401 Transfer to General Fund 65,110 TOTAL FY 16 553,511 Operating Costs 500,611 Transfer to General Fund 65,110 TOTAL FY 17 500,611 Operating Costs 513,126 TOTAL FY 18 513,126 Operating Costs 525,954 TOTAL FY 19 525,954 BEGINNING FUND BALANCE $ 460,449 $ 487,393 $ 716,299 $ 744,322 $ 761,078 $ 765,899 $ 823,679 $ 871,462 TOTAL REVENUES 426,215 637,335 558,000 558,354 558,332 558,390 560,910 575,050 EXPENDITURES +DEBT +TRANSFERS 399,271 408,429 529,977 541,599 553,511 500,611 513,126 525,954 ENDING FUND BALANCE $ 487,393 $ 716,299 $ 744,322 $ 761,078 $ 765,899 $ 823,679 $ 871,462 $ 920,558 Building Dept Repayment to General Fund FY09 FY14 Average Percent of Pay /Benefits of Local Business Tax Specialist $ 47,363 75% of time $ 16,484 25% of time $ 31,923 5 Years Average Expense FY09 through FY13 $ 159,615 5 Years Revenue FY09 -FY13 from Local Business Tax $ 500,000 Amount Owed to General Fund $ 340,385 Outstanding For FY14: Balance General Fund pays Building Dept for services $ 16,484 Building Dept payment toward Amount Owed 81,594 Net Transfer to General Fund $ 65,110 Building Dept still owes $ 258,792 For FY15: Net Transfer to General Fund $ 65,110 Building Dept still owes $ 177,198 For FY16: Net Transfer to General Fund $ 65,110 Building Dept still owes $ 95,605 For FY17: Net Transfer to General Fund $ 65,110 Building Dept still owes $ 14,011 For FY18: General Fund pays Building Dept for services $ 16,484 Net Transfer from General Fund $ 2,473 For FY19, General Fund pays Building Dept for services $ 16,484 219 OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGE SCHEDULE NINE 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 which is not spent in one fiscal year but carried forward to the next year. Cash carried forward is used to supplement revenues required to pay all expenses. Budget — A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Florida law requires that governments have a balanced budget, with expenses not exceeding revenues. CAFR — Comprehensive Annual Financial Report Capital Improvement Program — Governmental agencies set up five -year programs for major costs such as the construction of buildings, land acquisition, road improvements and heavy equipment. Capital expenses are listed separately from operating expenses within the budget. Capital Outlay — Fixed assets which have a value of $750 or more have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes. Capital Project — A project to acquire or improve an asset with costs more than $50,000 and last more than five years. Capital project includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement to include the time frame for completion, the location, description, the estimated total expenditure, impact on operating cost and the proposed method of financing. Capital Project Fund — A governmental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemetery Trust Fund — The City of Sebastian Cemetery Trust Fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One -half of the cemetery lot sales and the interest portion of the trust can be used to maintain the community cemetery. Contingency Account — Money set -aside for emergencies or unexpected expenses. Each City fund usually has such an account to cover higher- than - expected costs or purchases that were not anticipated when the budget was being prepared. 220 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. CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET Fund – A fiscal and accounting entity with a self - balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations of that fund. Fund Balance – A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. GAAP - Generally Accepted Accounting Principals – 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 modifies accrual basis of accounting. Interfund Transfer – Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. Mill – The property tax rate, which is based on the valuation of property. 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. 221 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. Proiected Deficit – A projection that, based on the current rate of spending, expenses will be greater than anticipated revenue. A projected deficit during a budget year usually necessitates an adjustment in the spending pattern – delaying purchases or eliminating planned expenses —to stay within the budgeted figures. Reserved Fund Balance – Portion of a fund balance that is not available for appropriation. This usually is due to statutory authority and/or internal policies. Revenue – Revenues may be operationally defined in governmental fund accounting as "all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues ". Rolled Back Millage Rate – The tax rate necessary to give a governmental agency the same amount of property tax dollars it 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. CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGETl 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 Budizet — 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'— The payment of a fee by the benefiting party for the direct receipt of 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 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. 222