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HomeMy WebLinkAbout14-15-FY ANNUAL Budget - ApprovedJim Hill Vice -Mayor Jerome Adams Council Member Sally A. Maio, MMC City Clerk Kenneth W. Killgore Administrative Services Director Frank Watanabe Community Development Director CITY COUNCIL Bob McPartlan Mayor Andrea B. Coy Council Member Richard Gillmor Council Member CITY OF SEBASTIAN FLORIDA ANNUAL BUDGET FISCAL YEAR 2014-2015 CITY MANAGEMENT Joseph Griffin City Manager DEPARTMENT HEADS Michelle Morris Police Chief Greg Gardner Robert Ginsburg City Attorney Jerry Converse Public Works Director Wayne Eseltine Golf Operations Director Building Official G�9 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Sebastian Florida For the Fiscal Year Beginning October 1, 2013 Oenrdeg-Aggx-. Executive Director 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, 2013. 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 2014-2015 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 Department/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 Budget Calendar Budget Process BUDGET DETAIL General Fund General Fund Department Budgets: Page Special Revenue Funds Special Revenue Funds Summary 131 Local Option Gas Tax (LOGT) 132 Discretionary Sales Tax (DST) 134 Community Redevelopment Agency 136 Parking In -Lieu -Of Fund 138 1 Recreation Impact Fee Fund 139 Stormwater Utility Fund 141 Law Enforcement Forfeiture Fund 142 4 6 12 Debt Service Funds 13 Discretionary Sales Tax Surtax Revenue Bonds 146 14 Stormwater Utility Revenue Bonds 147 15 16 Capital Project Funds 17 Capital Improvement Fund Introduction 149 19 Capital Improvement Fund Revenues by Source and Use of Funds 150 Capital Improvements by Project & Funding Source 152 21 Capital Improvement Project Detail 153 22 30 Enterprise Funds 33 Golf Course Fund 161 34 Administration Division 163 35 Greens Division 169 36 Carts Division 172 Airport Fund 177 Building Department 184 39 CAPITAL IMPROVEMENT PROGRAM 191 City Council 49 City Manager 52 City Clerk 56 City Attorney 62 Administrative Services 65 Management Information Systems 71 Police Department: Consolidated Budget 75 Administration 77 Operations 81 Detective 85 Dispatch 89 Code Enforcement 93 Public Works: Consolidated Budget 96 Roads and Maintenance 98 Stormwater Utility 102 Fleet Management 107 Parks and Recreation 111 Cemetery 116 Facilities Maintenance 120 Community Development 124 Non -departmental 128 SCHEDULES Schedule One — Summary of Millage Rates and Tax Collections 225 Schedule Two — Long-term Debt Service Detail 226 Schedule Three — Debt Service Payment Schedule 227 Schedule Four — Lease/Loan Payment Schedule 228 Schedule Five — Selected Funds Projected Balances 229 Schedule Six — Glossary 237 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2014-2015 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 2014/15 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 2015-2020. 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 CF1 Y OF SEBASTIAN HOME OF PELICAN ISLAND October 1, 2014 The Honorable Mayor Bob McPartlan and City Council City of Sebastian 1225 Main Street, City Hall Sebastian, Florida, USA Re: Fiscal Year 2015 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 2014/15 Budget. Total appropriations for all City Funds are $24,081,842, as compared to the $21,800,524 that was initially appropriated last year. The difference is primarily attributable to budgeting for employee pay increases and due to increases to budgeted capital projects. This year, we had a 7.3% overall increase in taxable values. This included a 4.9% overall increase in taxable values of properties on last year's tax roll, with the difference being improvements and additions that occurred by December 31, 2013. Total revenues and transfers for General Fund are $10,865,269 this year, which is an $805,125 increase over the 2013/14 amended budget. With General Fund expenditures also at $10,865,269, the result is no expected change to fund balance. With regard to personnel, the Budget does not reflect any additional positions. However, several changes are being considered within General Fund departments in an effort to focus on areas needing attention, while conserving organizational resources and minimize staffing. First, the resignation of the Administrative Services Director required some temporary realignment of duties and a review of past policies and procedures. We are focusing on updating City-wide written policies and determining which areas will be made a priority. These results will then be considered in deciding on long-term job assignments and the proper staffing. Second, we have recognized the need to more actively manage capital projects and have reorganized and placed a licensed engineer as Public Works Director. We also will be bringing on board a person with current CAD and GIS skills that can develop layouts and drawings needed on capital projects, which is financially possible due to the resignation of a Maintenance Supervisor. In concert with this change, we intend to be more responsive to stormwater drainage issues by establishing a special phone line for reporting and tracking problems to insure they are addressed in a timely manner. Although these changes occurred following the budget setting process, we will be accomplishing them within the funding that was allocated to the aforementioned vacancies. CML -1 The City Council appointed Citizen's Budget Review Advisory 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 the additional revenues from the increase in ad valorem taxes and projected increases from utility related charges and State revenue transfers allowed Staff to balance the budget but that several areas could not be funded using the rolled -back millage of 3.5446. These were identified as: • Reinstating a number of Public Works maintenance -type positions cut over several years. • Possible need for matching funds on grants to help address pollution of the Indian River Lagoon. • Possible need for matching funds for a COPS grant to enable hiring of another police officer. • Possible need for matching funds on grants and legal or consulting work in order to mitigate the impact to the community expected from All Aboard Florida's planned passenger rail service. • Funding for street resurfacing paving work that needs to be addressed before some of those streets will have to be totally rebuilt. Staff suggested that keeping the same 3.7166 millage as last year would add $145,000 in revenue that could at least be allocated to street resurfacing. In preparing the budget the past six difficult years, the primary goals have been to avoid: (1) ad valorem tax increases; (2) spending of reserves; 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 needed to allocate funds for negotiated pay increases and also knew that the City had fallen behind on street resurfacing. Several road reconstruction projects were budgeted from discretionary sales surtax revenues but normal maintenance like street resurfacing is not permitted from those funds. Local option gas tax revenues should be the primary source of funds for this but those revenues are not sufficient. Thus, the need to consider supplementing monies from General Fund sources of revenue. The Committee determined that most of the concerns could be addressed with a millage of 3.8556 and proposed the following allocation of the added revenues: • $15,000 for matching funds for a possible COPS grant. • $50,000 for All Aboard Florida expenditures regarding passenger rail service. • $100,000 for addressing improvements related to the Indian River Lagoon. • $100,000 for street resurfacing work. As a result of successful negotiations on the contracts for employee health insurance, an additional $57,000 became available for appropriation. There was agreement that these funds would be added to amounts being budgeted for street resurfacing. 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). Also, the Planning and Zoning Commission reviewed and recommended to City Council that the FY 2015-20 CIP be adopted. In the end, the City Council decided to follow the Citizen's Budget Review Advisory Committee's recommendations to increase the millage to 3.8556 and added the $15,000 for the COPS grant matching, the $50,000 for All Aboard Florida expenditures, the $100,000 for the Indian River Lagoon improvements and the $157,000 for street resurfacing. CML -2 AD VALOREM TAXES The table below is an example of the effect of the approved 3.8556 millage using a homestead property taxed on a value of $100,000 last year. The taxable value may only be increased by the change in the consumer price index of 1.5%: FY 2013-14 With FY 2014-15 With 3.7166 Millage 3.8556 Millage Taxable Value $100,000 $ 101,500 Homestead Exemption 50,000 50,000 Net Taxable Value $ 50,000 $ 51,500 Millage 3.7166 3.8556 Taxes for Year $185.83 $198.56 Tax Increase $12.73 The table below shows the effect of the approved 3.8556 millage using an example of a property without the homestead exemption and a value of $100,000 last year, assuming it increased at the average rate of reassessment, with was 4.9%: FY 2013-14 With FY 2014-15 With 3.7166 Millage 3.8556 Millage Taxable Value $100,000 $ 104,900 Millage 3.7166 3.8556 Taxes for Year $371.66 $404.45 Tax Increase $32.79 The table below summarizes the city-wide change in taxable values from last year: Percent Amount Change FY2014 Final Taxable Value Revised Assessed Values New Construction and Additions FY2015 Taxable Value $ 827,296,184 $ 867,811,219 $ 19,914,805 $ 887,726,024 4.9% 2.4% 7.3% Ad Valorem tax revenue comprises 32.8% 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% 2014 10,024,963 3,285,808 32.8% 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 minimizing the tax burden. This process was then exasperated by the economic crisis that began in 2008, which eroded the tax base and caused a number of other major revenue sources to decline. To deal with this, a number of steps were taken. Employees had several years without pay increases and had to take mandatory unpaid CML -3 furlough days, vehicles and equipment were replaced only when absolutely required and routine maintenance was deferred on facilities and other infrastructure. Now that the City is showing some signs of a gradual recovery, the challenges will be to provide for reasonable wage increases and to reinstitute and adequate fund routine maintenance activities. CITY GOALS The City of Sebastian has ambitious goals articulated by City Council, administration, and various boards and committees, many of which were outlined during the course of numerous meetings, discussions and presentations provided by City Council and the Office of the City Manager during the past year. The City Council and administration have worked diligently on developing an identity and character that is distinctively Sebastian. The adopted FY 2014-15 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. BUDGET CHALLENGES AND HIGHLIGHTS The Fiscal Year 2014-2015 budget is a planning document with the purpose of allocating the resources that will accomplish the City's goals and vision. Major challenging factors impacting the budget are: • Assessed Values - Taxable values increased 7.3% this year, which is a positive sign that we have begun a recovery from the economic drop-off. However, this is inadequate to immediately fund the full amount that is desired to restore the proper level of on-going maintenance. • 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 can now operate without the business tax revenues and repay General Fund for amounts it received over those five years. A repayment schedule is being used that will complete the repayment by next year. • 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 reasonably conservative and may be sufficient to sustain 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. This budget strategy allowed the City Council to hold down tax rates but limits the available options for covering unexpected spending or desirable innovations. CML -4 • Capital Outlays and Equipment Replacement — Throughout the economic crisis, capital outlays for new equipment and infrastructure was generally possible using grant funds and dedicated special revenues. What has been difficult was having the monies to repair or replace items and to cover routine maintenance cost, which ultimately results in even greater cost. • Personnel Expenditures — Personnel expenditures are a challenge in that approximately 76% of the total proposed General Fund budget for operations is allocated to personnel costs. Salaries and benefits are governed by the Public Employees Association (PEA) and the Police Benevolent Association (PBA) collective bargaining agreements. Management employees have benefits memorialized in the "Management Benefits Package". While many personnel modifications have been made to reduce costs, several long term challenges still exist, which include: • Pay rates for employees were not increased for four years, until last year when 3% increases were given. Through collective bargaining, 3% was granted again this year. The current labor agreements stipulate that pay increases will be negotiated next year. Although expectations may be for greater amounts, the City may not be able to provide any higher amounts. • Health care benefits are another concern. This year, the City was able to continue essentially the same benefits with lower premiums by switching to a new insurer. However, there is still uncertainty on how the City will be affected in the future, with continued escalation of healthcare costs and with changes from the Affordable Health Care Act. • No positions are added to the budget this year. However, some personnel changes will be made within funding that will be available as the result of budgeted slots being vacated at the end of last year. This will allow the City to address some needs that have been deferred in the past. Replacements due to attrition or retirement will continue to receive intense scrutiny and only be replaced when considered absolutely essential. While a sound policy, the organization has reached "critical mass" and will not likely be able to avoid replacements. The following table demonstrates the changes in staffing levels made to each department/division: RECOMMENDED FULL-TIME AND PART-TIME POSITIONS Department Division Amended FY 2010/ 1011 Amended FY 201 l 2012 Amended FY 2012 2013 Budget FY 2013, 2014 Budget FY 20 1412015 F PT F P1 F PT F T PT F PT City Council 0 5 0 5 0 5 0 5 0 5 City Manager 2 0 2 0 2 0 2 0 2 0 City Clerk 3 0 3 0 3 0 3 4 3 4 City Attorney 0 0 0 0 0 0 0 0 0 0 Administrative Services 5 0 5 0 5 0 5 1 5 I Mgmt Infomntion Svcs 3 2 2 2 2 2 2 0 2 0 Community Development 4 0 3 0 4 0 4 0 4 0 Police Administration 7 0 7 0 7 0 8 0 8 0 Police Operations 27 1 27 1 27 1 27 0 27 0 Police Detectives 10 8 7 8 7 10 7 10 7 10 Police Dispatch 9 1 9 1 9 1 10 0 10 0 Code Enforcement 3 0 3 0 3 0 3 0 3 0 Roads & Maintenance 12 0 10 0 10 0 10 0 10 0 Stomrvater Utility 12 0 9 0 9 0 9 0 9 0 Fleet Management 2 1 3 1 3 1 3 1 3 I Parks & Recreation 12 18 11 18 11 18 11 18 11 18 Cemetery 1 0 1 0 1 0 2 0 2 0 Facilities Maintenance 2 0 3 0 3 4 3 4 3 4 GENERAL FUND TOTALS 1 14 36 105 36 106 42 109 43 109 43 Golf Course Administration 3 2 2 3 2 3 2 5 2 5 Golf Course Carts 0 13 0 13 0 13 0 11 0 1 I GO LF CO URSETOTAL 3 15 2 I6 2 16 2 16 2 16 Airport 3 0 3 0 I 0 1 0 1 0 Building Department 5 0 4 0 4 0 5 0 5 0 SUB -TOTALS 125 51 114 52 113 58 117 59 117 59 TOTAL POSITIONS 176 166 171 176 176 FULL -TIM EEQUIVALENTS 150.50 140.00 142.00 146.50 146.50 CML -5 CAPITAL IMPROVEMENT PROGRAM On September 24, 2014, the City Council approved a six-year capital improvement program for Fiscal Year 2015-2020. Staff has incorporated the first year of that plan into the proposed FY 2014-15 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 operating costs of street lighting. There is also $50,000 per year for sidewalk repairs, $90,000 over three years for sign replacements and $5,103 for normal rail -road crossing maintenance. Starting in FY 2015-16, $10,000 per year is programmed for road striping and $5,000 per year for work on light poles. Funds are being transferred in FY 2014-15 from General Fund to cover $50,000 for All Aboard Florida and $157,000 for street repaving. In addition to paying debt service on the City Hall/Police Station Bank Note, Discretionary Sales Tax (DST) proceeds will continue to finance the purchase of police department vehicles. Other allocations from DST include $50,000 per year for computer system upgrades $500,000 for the 1/4 round swale improvements program. For FY 2014-15, allocations include $25,000 for fuel tank software, $15,000 for a fuel tank at the Golf Course, $75,000 for City Hall and Police Station roof repairs, $50,000 for Police public parking, $60,000 to repair the pier at the Yacht Club, $40,000 for the Barber Street pedestrian bridge, $200,000 for reconstruction on Tulip Drive, $200,000 for work on Fleming Street, $460,037 for work on Coolidge Drive and $130,000 for an Airport hangar. Starting in FY 2015-16, allocations include $50,000 per year for sidewalk construction and $50,000 per year for road crossings/sideyard pipes. $5,000 is allocated every other year for updating a computer firewall. Projects in later years include $50,000 for painting City Hall, $50,000 for the City Hall parking lot, $50,000 for the Police Station air conditioning, $300,000 for baseball field lighting, $50,000 for Riverview Park playground improvements, $500,000 for Barber Street bridge repairs, $40,000 for the Periwrinkle Drive bridge, $50,000 for the Tulip Drive road crossing, $200,000 for work on the Potomac Ditch, $140,000 for a tandum dump truck, $100,000 for pipe sliplining, $750,000 for piping Bevan Ditch, $340,000 for a Vac truck, $500,000 for a stormwater pond, $160,00 to match a grant for the west access road, $150,000 for a dump truck and $125,000 for a transport truck. The Riverfront CRA Fund balances are allocated in FY 2014-15 for $100,000 to replace Riverview Park sidewalks, plus $10,000 for picnic tables and benches. $4,000 is also allocated for trees, shrubs and mulch for the medians in U.S. #1. The following year in FY 2015-16, $50,000 is allocated to match a grant for additional landscaping on U.S. #1. Annual amounts are also scheduled from the operating budget to continue the facade/sign improvement program, cover expenditures on the waterfront properties; assist with funding of special events; and to transfer funds to General Fund for quality maintenance. In FY 2014-15, $50,000 is allocated from the Recreation Impact Fee Fund for paving, drainage and lighting at the Community Center and $135,000 for rebuilding the ramps at the Skate Park. Then in FY 2015-16, $100,000 will be used for bleacher shields at the Barber Street Sports Complex and $100,000 to construct an equipment building for use by the Parks and Recreation Division. Stormwater Utility Fund collections include allocations for the debt service on the Stormwater Bank Note, equipment replacements, Stormwater Park maintenance and for a transfer to General Fund for the costs of stormwater maintenance. Strategies are still under consideration for a means to apply more funding to the increasing cost of maintaining the'/ round improvements that are being made using DST funds. In the Golf Course, the Capital Fund created by the last fee increase was allocated for replacing a tractor and fairway mower but an agreement reached at the end of last year with the Golf Course maintenance contractor to provide all of the necessary equipment will free up those funds. $165,000 was shown to be expended from that source for rebuilding the greens in FY 2017-18. $333,450 was also scheduled from Golf Course operating revenues for golf cart purchases in FY 2017-18. Although funds are not allocated, a major issue that remains is the replacement of the antiquated irrigation system. CML -6 A project to match a grant for the west access road was incorporated into the capital budget using DST funds. Airport Funds are appropriated to repay advances with interest to the DST Fund used for constructing hangars and to repay an interest free advance of $200,000 over the next four years that was made a number of years ago. After many years of deferring vehicle replacements, the Building Fund is now able to schedule $18,500 in FY 2015-16 for a pickup truck, $19,500 in FY 2016-17 for a pickup truck and $24,000 in FY 2016-17 for a utility vehicle. It has also planned for full repayment of local business taxes advanced in previous years from General Fund by FY 2015-16. The Fiscal Year 2015-2020 Capital Budget will not depart from the current direction of the City. The Citywide goals will continue to be achieved and accomplished by undertaking the following major programs, projects and activities within the listed goals: Citywide Infrastructure Improvements • Continuation of the street resurfacing program; • Continuation of the sidewalk installation program; • Continuation of the stormwater 1/4 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 was renewed for five years, following a competitive selection process in May of 2013. As a result, taxpayers were provided garbage carts and rates were 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; Environmental Conservation: • Designate funds for improvements that will help to preserve the Indian River Lagoon; • Continue efforts to obtain grants; Quality of Life: • Providing ample parks and recreation facilities for the community; • Designate resources to minimize the impact on the community of the planned passenger rail service by All Aboard Florida; • 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. These initiatives are still imperative to assuring that the cost of government remains reasonable. 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. In FY 2013-14 there was an increase due to the elimination of the twelve mandatory furlough days for the employees. The increase for FY 2014-15 is because of allocating the additional funds made possible by the millage increase to 3.8556. The trend information is shown in the table below and in CHART I that follows. CML -7 Fiscal Year General Fund Expenditures Per Capita Amended Adopted Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Fund Expenditures (in millions) 12.82 12.08 11.78 12.03 10.99 10.59 9.79 9.75 10.18 10.87 Population (l) 20,048 21,666 22,426 22,924 22,722 22,922 21,929 21,995 22,188 22,622 Percent Change from Prior Year 3.5% 8.1% 3.5% 2.2% -0.9% 0.0% -4.3% 0.3% 0.9% 2.0% Expenditures Per Capita 5512 5558 5525 $525 5484 $462 5446 5443 5459 5481 Percent Change from Prior Year -20.4% 8.9% -5.8% -0.1% -7.8% -12.0% -3.4% -0.7% 3.5% 4.7% (1) Expenditures are matched to Population figures from the prior year for a better comparison. CHART! General Fund Expenditures Per Capita $600 $500 $400 $300 $200 $100 $0 cb, X013 s' fl p~ CV n��' ^✓�� ^/,� 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 II. The percentage of General Fund personnel costs to the total General Fund expenditures actually shows a declining pattern until FY 2006. This was mainly due to post hurricane clean up and in-house repairs. The percentage increases from FY 2007 to FY 2010 are mainly due to pay and benefits increases. Although furlough days, pay freezes and lay-offs reduced personnel costs for FY 2011 through FY 2013, reductions to the other budgeted accounts resulted in only slight decreases to the percentage for those years. Then increases to other budgeted accounts experienced in FY 2014 and FY 2015 served to reduce the percentage. Comparison of General Fund Personnel Costs to Total General Fund Expenditures Total Fiscal Personnel General Fund Year Costs Expenditures Percentage 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 $11,776,193 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 $7,530,386 $9,785,294 76.96% 2013 Actual $7,421,903 $9,750,950 76.11% 2014 Budget $7,716,897 $10,183,510 75.78% 2015 Proposed $7,978,239 $10,865,269 73.43% CML -8 CHART 11 Comparison of General Fund Personnel Costs to Total General Fund Expenditures 515 $l0 $5 $0 nmsvalinirl 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Fiscal Year ®General Fund Expenditures ■ General Fund 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, then decline in FY 2015. This is illustrated in Chart III. CHART 111 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 {i Comparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures ■Fund Balance Expenditures CML -9 Full-time Employees per Thousand Population 10.0 7.63 70' 8.0 6.24 6.0= - 6.0 - - i..15 :.20 q 14 5.27 5.17 4.0 2-0 0.0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Fiscal Year 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 {i Comparison of General Fund Unrestricted Fund Balance to General Fund Total Expenditures ■Fund Balance Expenditures CML -9 CHART V Percentage of General Fund Unrestricted Fund Balance to General Fund Total Expenditures 60.0°0 50.0°o -10.00.0 J 30.0°6 20.0° 0 10.090 0.0°0 2006 200- 2008 2009 2010 2011 2012 2013 2014 2015 BUDGET BY FUNCTION Economic Environment As reported by the University of Florida Bureau of Economic and Business Research, 2013 Estimates of Population, the City's population is 22,622. This was a 1.96% increase over the prior year. Sebastian has an approximate "build -out" rate of 75%. However, although residential and commercial development for the past several years was at a very slow rate, there are now signs of growth. This has been reflective of economic conditions on a State and Nationwide scale and is not considered a local peculiarity. The Sebastian Community Redevelopment Agency (CRA) experienced an increase in property values this year and continues to play an important role in Economic Development. Recent infrastructure improvements within the CRA area have done a lot to improve the area and additional measures are being undertaken. The CRA will continue the Facade, Sign and Landscaping Grant Program to award grants to local 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 is following a stormwater plan for this specific area. It continues 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.cityofsebastian.org/CRA/ highlights news and information within the CRA district. The City continues to utilize the web site for businesses, www.sebastianbusiness.com and to attract retirees http://www.sebastianretirement.com. The website features information on economic incentives, relocation and business development. The City strives to provide new businesses with information about the community and promotes the local Chamber of Commerce. In addition, an economic development division within the Airport Fund provides funding for advertising expenditures focused on attracting enterprises that will create jobs. Community Safety The Sebastian Police Department has been working diligently to augment both operations and expectations, since the agency received law enforcement accreditation from the Commission for Florida Law Enforcement Accreditation nearly twelve 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 CML -10 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 also assist with determining the effects of personnel changes over the past several years. Standards and performance measurements resulting from the accreditation process will continue to guide both Sebastian Police Department and city administration in alleviating potentially adverse conditions. Transportation The City continues working on a long-term planning, modeling, study, and coordination with the MPO of Indian River County regarding prospective future capital improvements. Some future City funded projects consist of sidewalk construction and bridge repairs. Due to a State mandate, the City will begin a three year program in FY 2015 to replace City signs to comply with those meeting the State's specifications. Public Works continues working on asphalt paving/resurfacing of existing City streets as funding permits. Recognizing the lack of resources allocated for maintaining the roadways, the City is applying a portion of the revenues that will be received by the millage increase in FY 2015 to street resurfacing. In addition to that funding, several projects are funded by Discretionary Sales Taxes in FY 2015 to rebuild streets that have not been adequately maintained and now need to be rebuilt. These include $200,000 for Fleming Street, $460,037 for Coolidge Street and $200,000 for Tulip Drive. 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 matching funds. Sebastian Municipal Airport's infrastructure is being developed to attract economic development opportunities in an effort to stimulate the business climate and create jobs in our community. Airport funds continue to be used to market the Administrative Building and recently added hangar and aircraft maintenance buildings as business incubators. These activities have shown steady incremental progress toward airport self -sustainability, along with complementing the City's economic development plan. Monies have been budgeted for additional outreach activities, such as travel and advertising expenditures that will further economic development efforts. Physical Environment In response to the need to comprehensively address and implement long-term solutions to community drainage and other stormwater related problems, The City Council established a stormwater utility that levies an annual fee on a per unit/property basis throughout the community. In Fiscal Year 2003-04, the City secured a revenue bond dedicated specifically to large-scale comprehensive stormwater utility improvements. This yielded $5.6 million committed to capital improvement programs that resulted in better drainage flow dynamics citywide. The Tong -awaited Collier Creek Dredging project was completed utilizing these funds. In FY 2013-14, the revenue bond was refinanced with a lower interest bank note. Stormwater maintenance has long been an important issue for City residents and a challenge for the Stormwater Division. In FY 2005-06, the City began outsourcing swale and ditch maintenance work to enable City crews to focus on different stormwater maintenance practices and this action helped and initially reduced drainage complaints. However this past year, the number of complaints increased and it was realized that additional measures were needed. First, a program was initiated to have the contractor do a city wide cleanout of the ditches on a quarterly cycle. Then the City concluded that equipment used by City crews to clean storm drains needed replacement, as well as other key equipment that is used to resolve other drainage issues. Lastly, it was believed the City needed to improve the tracking of complaints and subsequent follow-up to be sure problems were promptly addressed. The stormwater operation and maintenance cost is budgeted in General Fund at $1,069,616 in 2014-15. Almost half of this is covered via a transfer of $500,000 from the Stormwater Revenue Fund. Staff is exploring ways to reallocate existing resources in order to better address these problems. CML -11 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. Funding has been allocated from Recreation Impact Fees in FY 2014-15 for work at the Community Center and Skate Park. In FY 2015-16, those monies will be used for bleacher shields and to construct an equipment building. Other recreational projects are scheduled in the DST Fund to replace lighting at the baseball fields and for improvements to the playground at Riverview Park. SUMMARY The Proposed Fiscal Year 2014-15 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 several few years, the City is now seeing some increases. Because of good long-term forecasting, the City has maintained spending within the amount of anticipated revenues, while experiencing no outward signs of lowering levels of service. The Fiscal Year 2014-15 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 2013-14 budget document. This is the tenth 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, we wish to acknowledge the steadfast efforts and dedication of the employees of the City of Sebastian. Throughout the tough economic times of the past several years, the organization's employees have stepped up to take on additional work and perform at high levels, making Sebastian a gem along the Treasure Coast region. Sebastian has grown into a marquee community due in large part to these efforts and the leadership of City Council. The community should be proud of its public servants. Special recognition and very personal thanks goes out to the Management Team who assisted the Office of the City Manager and the Administrative Services Department in preparing this year's budget submission. Department directors contributed invaluably in preparing the budget document. With the hard work and dedication provided by all the employees and the Management Team, we are confident in our ability to provide the same high quality services that the City Council demands and the citizens enjoy over the years to come. Respectfully submitted, Kenneth W. Killgore Administrative Services Director Joe Griffin City Manager CML -12 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET COMMUNITY PROFILE General Description The City of Sebastian, Florida is located in Indian River County approximately midway through the east coast of the Florida Peninsula (between Melbourne and Vero Beach) in an area known as the Treasure Coast. It is recognized as the Home of Pelican Island, the first designated wildlife refuge in the United States. The City was first incorporated as the Town of Sebastian in 1924. In the late 1950s General Development Corporation purchased the land from the Mackie 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 22,622 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 7.4%, which is better than the 9.1%, 10.8% and 12.6% in 2013, 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 2012 was 50.1 years and median household income for 2012 was $38,821 per the U.S. Census Bureau. 1 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Major employers in the County are shown below along with their approximate level of employment as of September 2013. Major Employers in Indian River County Establishment School District of Indian River County Indian River County Indian River Medical Center Publix Supermarkets Piper Aircraft Wal-Mart City of Vero Beach Sebastian River Medical Center John's Island Visiting Nurse Association Industry/Product Government Government Health Care Food/Beverage Manufacturer Retail Government Health Care Residential/Resort Health Care Source: Indian River County Chamber of Commerce 2 Number of Employees 2,027 1,445 1,373 931 688 540 607 500 500 332 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 % Change from Year Population Prior Year 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% 2014 22,622 1.96% 24,000 = 23,000 Z • 22,000 13 21,000 g, 20,000 © 19,000 c 18,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 City of Sebastian Population 2005 to 2014 Year Source: University of Florida, Bureau of Economic and Business Research 3 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET' The Fiscal Year 2014/15 adopted budget continues to emphasize minimizing expenditures, yet adequately funding the desired level of service. Reducing expenditures has become a real challenge, 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 cost cutting techniques over the years to facilitate the adoption of a lower millage rate. Major cost cutting techniques for a number of years included the implementation of Employee Early Retirement Incentive Program, the elimination of positions, furlough days, as well as zero budgets for new positions and minimal purchases of capital items. With finally seeing increases in taxable property values, the City is now faced with catching up on deferred capital items and the effects of having limited staffing for such a long period. TOTAL BUDGET SUMMARY The annual budget for the City of Sebastian is divided into the following major components, which include all appropriations for the city. The total budget for Fiscal Year 2014/15 is $24,081,842. 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 $8,832,543. • Operating Budget: The operating budget finances the contractual fees, supplies, utility billings, training/travel expenditures. The budgeted amount for this fiscal year is $4,115,509. • 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 $3,710,737. • 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 $1,822,790. • Grants Budget: This includes payments to other individuals or organizations. $146,140 is appropriated in this fiscal year. • Transfers Budget: These are made between budgeted funds and total $5,256,343 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 $197,780 this fiscal year. The percentages of each component of the total budget are presented in the graph below. Transfers 21.83`°b Grants 0.6 7 FY 2014/15 Total Appropriations Reserves 0_82% Debt Service, _- 7'.57iE Capital 15.16% Operating 18.28% Personal Services 38.94% 4 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FY 2014/15 BUDGET SUMMARY FOR ALL FUNDS SPECIAL DEBT CAPITAL GENERAL REVENUE SERVICE PROJECTS ENTERPRISE ALL FUND FUNDS FUNDS FUNDS FUNDS FUNDS REVENUES : Taxes: Ad Valorem $ 3,295,350 $ - $ $ $ $ 3,295,350 Sales and Use Taxes 3,319,984 3,319,984 Utility Service 2,673,000 - - 2,673,000 Licenses and Permits 143,800 - - 628,150 771,950 Intergovernmental Revenue 2,240,709 287,844 520,000 - 3,048,553 Charges For Services 325,929 - - 1,747,810 2,073,739 Fines and Forfeitures 67,100 1,000 - 68,100 Franchise Fees 1,201,400 - 1,201,400 Stormwater Assessment 1,000,000 1,000,000 Recreation Impact Fees 246,250 - 246,250 Miscellaneous Revenue 199,675 93,752 2,251 11,250 306,928 TOTAL REVENUES 10,146,963 4,948,830 2,251 520,000 2,387,210 18,005,254 Transfers -In (1) 718,306 307,000 1,428,023 3,047,037 15,000 5,515,366 Cash Balances Brought Forward 558,601 2,621 - - 561,222 TOTAL REVENUES, BALANCES AND TRANSFERS $ 10,865,269 $5,814,431 $ 1,432,895 $ 3,567,037 $ 2,402,210 $ 24,081,842 EXPENDITURE/EXPENS ES: General Government $ 3,015,095 $ $ $ 132,000 $ - $ 3,147,095 Public Safety 4,559,991 - 418,000 525,356 5,503,347 Physical Environment 1,069,616 310,735 702,000 2,082,351 Transportation 961,812 320,103 2,040,037 291,508 3,613,460 Economic Environment - 20,000 20,000 Culture and Recreation 951,755 - 275,000 1,332,920 2,559,675 Debt Service 242,783 1,432,895 - 20,025 1,695,703 TOTAL EXPENDITURE/EXPENS FS 10,558,269 873,621 1,432,895 3,567,037 2,189,809 18,621,631 Transfers -Out (I) 307,000 4,800,060 Increases to Cash Reserves 140,750 155,294 5,262,354 57,107 197,857 TOTAL EXPENDITURES/EXPENS ES, TRANSFERS AND RESERVES $ 10,865,269 $ 5,814,431 $ 1,432,895 $ 3,567,037 $ 2,402,210 $ 24,081,842 (I) The difference between the transfers -in and the transfers -out represents transfers -in of$3,012 from the Cemetery Trust Fund, which is not a budgeted Fund and therefore not included in the adopted budget. In addition, transfers -in for the Capital Improvement Funds are different from totals in the Capital Improvement Program due to certain items that are charged directly to Operating Funds. 5 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET! SUMMARY OF REVENUES Funding available to the city in FY 2014/15 from all sources is estimated at $24,081,842. As illustrated in the graph below, tax revenues make up approximately 38.57% of total budgeted revenues. Tax revenues include ad valorem taxes, discretionary sales tax, and utility service tax. Intergovernmental revenues make up 12.66% of revenues. These are comprised of state shared revenues and federal grants, state grants, and local grants. Charges for services represent an additional 8.61% of revenues, and are generated mainly by the enterprise activities of the city. :Miscellaneous 1.2S% Recreation impact Fee 1.02% City of Sebastian, Florida Total Budgeted Revenue by Sources FY 2014/15 Transfers•In Balances Forward 22.90% 2.33% SlormwaterFees 4.15% Franchise Fees 4.99% Taxes 3S.57% Licenses and Permits 3.21% Fines end Forfeitures... Charges For Setsices 1_ Intergovernmental 0.28% 13.61% 12.66% The table presented below summarizes changes in FY 2014/15 revenues compared to the FY 2013/14 budget. Taxes increased 8.3% due to an increase in taxable values and an increase in the millage. Intergovernmental Revenue shows a decrease due to grants received last year. Licenses and Permits have an. increase of 9.5% due to increased activity. Franchise Fees is increased 5.1% due to growth in those receipts and Miscellaneous Revenue is decreased 51.2% due to proceeds the prior year from a bank loan for the golf cart fleet. Recreation Impact Fee projections were substantially increased based on recent collection levels. Transfers -In increased because of increased funding for capital projects that is transferred to Capital Project Funds. The Balances Forward increase is due to increased revenue expected in Special Revenue Funds. Total Budgeted Revenue Budget Budget Budget Budget Budget Increase % Increase/ FY2010/11 FY2011/12 FY2012/13 FY2013/14 FY2014/15 (Decrease) Decrease Taxes $ 8,639,623 $ 8,249,235 $ 8,275,108 $ 8,575,565 $ 9,288,334 $ 712,769 8.3% Licenses and Permits 395,000 422,300 446,900 704,800 771,950 $ 67,150 9.5% Intergovernmental Revenue 3,295,482 2,316,966 6,427,509 3,309,766 3,048,553 $ (261,213) -7.9% Charges For Services 1,937,389 2,006,047 2,196,301 2,151,075 2,073,739 $ (77,336) -3.6% Fines and Forfeitures 73,500 82,000 78,500 73,400 68,100 $ (5,300) -7.2% Franchise Fees 1,450,085 1,352,200 1,141,500 1,143,000 1,201,400 $ 58,400 5.1% StormwaterAssessment 835,000 815,000 1,001,000 977,788 1,000,000 $ 22,212 2.3% Recreation Impact Fee 20,000 20,000 38,350 35,000 246,250 $ 211,250 603.6% Miscellaneous Revenue 432,636 390,054 379,244 628,336 306,928 $ (321,408) -51.2% Total Operating revenues $ 17,078,715 $ 15,653,802 5 19,984,412 $ 17,598,730 $ 18,005,254 F$ 406,524 2.3% Transfers -In 4,244,661 3,823,414 4,513,316 3,980,961 5,515,366 1,534,405 38.5% Balances Forward 1,055,578 398,837 871,857 220,833 561,222 340,389 154.1% Total Revenues $ 22,378,954 $ 19,876,053 $ 25,369,585 5 21,800,524 5 24,081,842 5 2,281,318 10.5% 6 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET The following is an overview and analysis of all the major revenue sources for the city. The overview provides a description of the revenue and the authority to collect such revenue. The analysis provides up to ten years trend for each major revenue source. Taxes Ad Valorem Taxes Florida Statutes provide the authority for municipal governments to adjust their property tax rates. Article 7 of the Florida Constitution allows municipalities to levy property taxes (section 9), creates the homestead exemption (section 6) and exempts motor vehicles (automobiles, boats, and mobile homes) from property taxation (section 1). The value of property is determined by the County Property Appraiser (Florida Statute 192.042). The Property Appraiser assesses each property within the County for that property's value in its highest and best use. Any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,000 of taxable value. Due to discounts, non -payments and possible Value Adjustment Board changes, it is prudent to budget at less than 100% of assessed property tax revenue. Florida Statute 200.065(2)(a)1 requires cities to budget at least 95% of the certified tax proceeds. In FY 2014/15 the City has budgeted at 96% or $3,285,808 for current ad valorem taxes. Ad valorem taxes, or property taxes, provide approximately 30.3% of the City's General Fund revenues. The graphs below illustrate a significant increase in ad valorem revenues and property value until FY 2008/09. The FY 2014/15 property value shows an increase from the previous year final levy primarily due to changes and reductions in assessed values and also a millage increase. A summary of the City's millage rates since 1986 is located in the schedule section of this document. City of Sebastian, Florida Ad Valorem Revenues 7 re, S2,000 0 51,500 51,000 5500 50 City of Sebastian. Florida Taxable Property Values CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014/15, $1,515,200 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 18.1% of General Fund revenues. The graph below illustrates historical collections in Utility Services Tax, which is consumption driven. $2,000,000 S1,750,000 S1,500,000 51,250,000 $1,000,000 5750,000 $500,000 5250,000 50 City of Sebastian, Florida Utility Services Tax e66.‘ tie e �o�o o � rie rt, 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 2014/15 is $860,000. 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 2014/15, $2,766,832 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 2014/2015 ANNUAL BUDGED' 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 and now reaching previous levels. Local Option Gas Tax $2,800,000 $2,600,000 $2,400,000 $2,200,000 $2,000,000 City of Sebastian, Florida Discretionary Sales Tax e �� e CPQ e e e e e e �ti ti ti cLti ti q°'qti ti 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 2014/15 the revenue is projected to be $553,152. The Local Option Gas Tax revenues are recorded in a special revenue fund. The revenue is restricted for use in transportation expenditures, thus reducing the burden of such costs on ad valorem taxes. FRANCHISE FEES $800,000 $600,000 $400,000 $200,000 $0 City of Sebastian, Florida Local Option Gas Tax se c4 4y 44 c! c� 4 4y Ft F, 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 of the city's franchise fee revenues is 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 2014/15, $1,125,000 is budgeted as electric franchise fees revenues. 9 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 — $1,000,000 — $750,000 $500,000 — $250,000 — 1 i cfso 4, co, co *A. ck. 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 2015 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. 52.000,000 51.500.000 S1.000,000 Cit}' of Sebastian, Florida Local Half -Cent Sales Tax flflnnnflflfln 10 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2006. 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. ASSESSMENT City of Sebastian, Florida Building Permit Fees $1,000,000 $800,000 $600,000 $400,000 $200,000 — $0 - i nn - (013 Zi54‘ C3`' e CS,q e e 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 2014/15, the revenue is estimated to be $1,000,000, primarily due to credits given to users that provide facilities that handle stormwater drainage on their property. The Stormwater Utility Fee revenues are recorded in the Special Revenue Fund. 11 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET The graph below illustrates past and anticipated collections of Stormwater Utility Fees. $1,200,000 $1,000,000 $800,000 S600,000 — S400,000 — S200,000 $0 City of Sebastian, Florida Stormwater Utility Fees �i °fo°°l °°45°©@ rL�°tip L� ^�°tiTa�R rL°�'la 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 departmental expenditure budget for the FY 2014/15 with the expenditure budget for FY 2013/14. ❑ Total increase of 6.70% for the General Fund reflects 3% pay increases for all employees, plus additional funding for Street Sweeping, '/4 Round Maintenance and for a twice a year newsletter. An increase in millage to 3.8556 also added $265,000 of revenue that could be allocated for $15,000 in matching funds on a COPS Program Grant, $50,000 for funds to deal with the All Aboard Florida railroad crossing issues, $100,000 to address improvements that may help protect the Indian River Lagoon, and $100,000 toward street resurfacing. Another $57,000 made possible by reductions in the cost of employee health insurance was also programmed for street resurfacing. No additional personnel were added. Notable changes in departmental appropriations are: ❑ City Clerk increased 9,65% as the result of moving the Electronic Records and Audio Visual personnel and associated operating costs from the Management Information Services budget. ❑ Administrative Services increased by 7.49%, largely due to a part-time position that was added during the previous fiscal year. ❑ Management Information Services increase of 7.70% was due to capital outlays, plus additions for computer supplies and repair and maintenance cost. ❑ Police Administration increased 15.83% the full cost of adding a Commander position during the previous fiscal year and increases in equipment maintenance due to the new Capers System. u Police Code Enforcement increased 5,45% due to added cost for postage and gas and oil supplies. Er Road and Maintenance decreased by 5.83% due primarily to employee turnover. ❑ Stormwater Utility increased by 10.26% due to additions to street sweeping and 'f4 round maintenance services. ❑ Facilities Maintenance decreased by 9.30% due to the reduction in the amount of capital outlays. ❑ Community Development increased by 46.30% due to the reallocation of salaries charged to the Airport to reflect a more realistic sharing of the employee's time. o Non -Departmental increased 38.61% due to adding transfers to the Local Option Gas Tax Fund of $50,000 for All Aboard Florida issues and $157,000 for street resurfacing, plus a $100,000 transfer to the Stormwater Fund for improvements related to the Indian River Lagoon. 12 Org Code 010001 010005 010009 010010 010020 010021 010041 010043 010047 010049 010045 010052 010053 010054 010056 010057 010059 010080 010099 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Exhibit S-1 Appropriation Comparison by Department/Division General Fund Description City Council City Manager City Clerk City Attorney Administrative Services Management Information Services Police Administration Police Operations Police Detective Division Police Dispatch Unit Code Enforcement Division Roads and Maintenance Stormwater Utility Fleet Management Facilities Maintenance Parks and Recreation Cemetery Community Development Non -Departmental hY 10/11 FY 11/12 Actual Actual $ 47,060 $ 49,225 232,468 223,899 272,887 301,394 98,714 94,719 481,049 478,043 274,798 161,526 771,089 770,531 2,651,986 2,406,696 1,004,904 700,007 485,879 473,149 159,324 165,366 789,371 737,117 1,025,307 923,303 142,816 194,773 224,170 248,674 915,276 888,633 104,314 119,707 349,387 237,574 559,049 610,958 FY12/13 FY13/14 Actual [iu et $ 49,609 $ 53,724 228,375 238,389 269,991 318,594 95,775 102,270 485,361 503,521 161,617 193,347 732,520 634,481 2,417,234 2,361,717 649,979 700,568 472,719 546,579 162,810 168,792 767,752 794,114 804,434 970,063 203,063 215,996 253,974 339,983 864,540 914,080 144,486 186,122 235,651 220,288 751,060 720,882 FY14/15 Adopted Increase Increase BudgetDecease fDccreasel $ 53,724 $ - 0.00% 245,460 7,071 2.97% 349,323 30,729 9.65% 102,282 12 0.01% 541,211 37,690 7.49% 208,239 14,892 7.70% 734,922 100,441 15.83% 2,377,158 15,441 0.65% 721,329 20,761 2.96% 548,591 2,012 0.37% 177,991 9,199 5.45% 747,791 (46,323) -5.83% 1,069,616 99,553 10.26% 214,021 (1,975) -0.91% 308,371 (31,612) -9.30% 951,755 37,675 4.12% 192,375 6,253 3.36% 322,286 101,998 46.30% 999,206 278,324 38.61% Total General Fund Expenditures $ 10,589,848 $ 9,785,294 $ 9,750,950 $ 10,183,510 $ 10,865,651 $ 682,141 6.70% 13 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Exhibit S-2 compares the revised General Fund expenditure by category budget for FY 2014/15 with the expenditures budget for FY 2013/14. o Salaries and benefits category reflects an increase of 3.39% primarily because of pay increases scheduled for all employees. o Operating expenditures increased 5.73% mainly from providing funds to increase street sweeping work, 1/4 round maintenance and matching funds for a COPS grant. o Capital outlay reflects a reduction in items paid for by General Fund. o Transfers to Other Funds were not budgeted in FY 2013/14. FY 2014/15 includes transfers of $50,000 for All Aboard Florida expenditures, $157,000 for street resurfacing and $100,000 for improvements to help the Indian River Lagoon. By Major Category Exhibit S-2 Appropriation Comparison by Category General Fund % FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 Increase Increase Actual Actual Actual Bu et Bu et (Decease) (Decreasel Salaries and Benefits $ 8,244,295 $ 7,530,386 $ 7,421,903 $ 7,716,897 $ 7,978,239 $ 261,342 3.39% Operating Expenditures 2,288,006 2,219,922 2,165,857 2,336,010 2,469,830 133,820 5.73% Capital Outlays 57,547 34,986 99,629 130,603 110,200 (20,403) -15.62% Transfers to Other Funds - - 63,561 307,000 307,000 n/a Total $ 10,589,848 $ 9,785,294 $ 9,750,950 $ 10,183,510 $ 10,865,269 $ 681,759 6.69% 14 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Exhibit S-3 compares the total expenditure budget for FY 2014/15 with the amended expenditure budget by fund for FY 2013/14. It shows expenditures only and does not include increases to reserves. Fund name General Fund(1) Exhibit S-3 Total Budget Comparison by Fund FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 Actual Actual Actual Budgeted Budgeted % Expenditures/ Expenditures/ Expenditures/ Expenditures/ Expenditures/ Increase Increase Expenses Expenses Expenses Expenses Expenses Decease Decrease $ 10,589,848 $ 9,785,294 $ 9,750,950 $ 10,183,510 $ 10,865,269 $ 681,759 6.69% Special Revenue Funds Local Option Gas Tax(2) 1,910,999 2,729,405 728,635 565,741 719,886 154,145 27.25% Discretionary Sales Tax(3) 2,119,705 2,099,275 1,921,865 2,595,493 3,203,924 608,431 23.44% Riverfront CRA (4) 580,192 245,426 197,793 347,495 430,635 83,140 23.93% Parking In -Lieu -Of - - - n/a n/a Recreation Impact Fee (5) 307,596 217,854 314,164 90,000 175,000 85,000 94.44% Stormwater Utility Fee (6) 955,100 1,099,098 1,080,355 1,059,820 1,144,236 84,416 7.97% Law Enforcement Forfeiture Fund 7,481 12,239 1,719 n/a n/a Debt Service Funds Discretionary Sales Surtax 1,019,612 1,022,367 1,018,157 1,016,944 1,029,307 12,363 1.22% Stormwater Utility Revenue Bonds 440,077 440,290 439,090 442,490 403,588 (38,902) -8.79% Capital Project Funds (7) 3,231,500 1,738,876 6,756,888 2,892,000 3,567,037 (3,864,888) -57.20% Enterprise Funds GolfCourse Fund (8) 1,216,666 1,325,416 1,496,481 1,676,110 1,332,920 (343,190) -20.48% Airport Fund 404,983 424,385 422,070 443,236 381,533 (61,703) -13.92% Building Department (9) 463,719 399,271 423,097 529,977 630,650 100,673 19.00% Total All Funds $ 23,247,478 $ 21,539,196 $ 24,551,264 $ 21,842,816 $ 23,883,985 $ (2,498,756) -11.44% (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) General Fund reflects added street sweeping, 1/4 round maintenance, COPS grant matching and transfers for All Aboard Florida, street resurfacing and Indian River Lagoon expenditures. Local Option Gas Tax also increased because of the added funding for All Aboard Florida and for the street resurfacing. Discretionary Sales Tax increased due to more being appropriated from prior year fund balance for capital projects, particularly for reconstructing Fleming Street, Coolidge Street and Tulip Drive. Riverfront CRA increased as well due to funds appropriated from prior year fund balance, mainly to replace the sidewalks at Riverview Park. Recreation Impact Fee increased to fund work at the Community Center and rebuild the Skate Park. Stormwater Utility Fee increased because of the added funding for improvements that will help the Indian River Lagoon. Capital Project Funds declined due to lesser amounts allocated for planned projects, including those from grant funding for the Airport. Golf Course Fund declined primarily due to replacing the golf cart fleet in the prior year. Airport Fund declined because less is being allocated for a share of General Fund employee cost charged for work done on behalf of the Airport. Building Department increased due to vehicle replacements and shortening of the repayment period for Business Taxes revenues over several years being transferred back to General Fund. 15 4CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FUN') 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 Fund Name Balance Balance 9/30/2012 9/30/2013 9/30/2014 Actual Actual Estimated Balance Change in Fund Balance Projected Percentage Balance Change from 9/30/2015 Prior Year Projected Sources Projected Uses 'General Fund (I) 1 4,596,013 1 5,063,302 5,328,796 10,865,269 (10.865.269)1 5,328,796 0.0% Special Revenue Funds Local Option Gas Tax(2) 190,274 36,899 40,241 770,308 (719.886) 90,663 125.3% Discretionary Sales Tax(3) 2,015,570 2,707,721 1,397,924 2,792,927 (3,203,924) 986,927 -29.4% Riverfront CRA (4) 478,895 554,937 307,865 324,562 (430,635) 201,792 -34.5% Parking In -Lieu -Of Fund (5) 26,465 40,437 29,390 13,905 - 43,295 47.3% Recreation Impact Fee (6) 693,221 548,926 494,714 250,273 (175,000) 569,987 15.2% Stormwater Utility Fee Fund (7) 167,554 94,420 42,118 1,102,705 (1.144,236) 587 -98.6% Law Enforcement Forfeiture Fund 68,905 67,679 68,829 1,150 - 69,979 l.7% Debt Service Funds Discretionary Sales Tax Bonds 1,555,411 1,554,867 516,739 1,027,973 (1,029,307) 515,405 -0.3% Stormwater Utility Revenue Bonds 182,578 183,936 201,002 402,301 (403,588) 199,715 -0.6% Capital Project Funds (8 General Capital Project - - - 780,000 (780.000) - n/a Capital Improvements 2,643 - - 425,000 (425.000) - n/a Transportation Improvements 17,354 - - 1,057,037 (1,057.037) - n/a Stormwater Improvements - - - 600,000 (600.000) - n/a Golf Courselmprovments 26,537 86,605 85,369 44,373 (55.000) 74,742 -12.4% Airport Improvements - - - 650,000 (650.000) - n/a Enter rise Funds Golf Course Revenue Fund (9) (180,048) (355.397) 29,972 1,332,920 (1.332,920) 29,972 0.0% Airport Fund (10) (50.913) (45,764) 3,534 438,640 (381,533) 60,641 1615.9% Building Department (I I) 487,393 781,159 902,445 630,650 (630,650) 902,445 0.0% Total All Funds 10,277,852 11,319,728 9,448,939 23,509,993 (23,883,985) 9,074,947 -4,0% (1) General Fund projected fund balance is unchanged from FY 2014. Ad valorem taxes are based on 96% of certified tax roll proceeds using an increase from last year's millage of 3.7166 to a millage of 3.8556. (2) The Local Option Gas Tax Fund allocates funds to All Aboard Florida issues, road signs, sidewalk repairs and street paving. (3) Discretionary Sales Tax projected fund balance decreases in FY 2015, due to allocating funds for major roadwork. (4) Riverfront CRA balances are expected to decrease somewhat, with the costs of replacing sidewalks at Riverview Park. (5) The Parking In -Lieu -Of Fee was initiated in FY 2011 and no disbursements are projected for FY 2015 at this time. (6) Recreation Impact Fee anticipated revenues are expected to be greater than anticipated expenditures. (7) Stormwater Utility Fee Fund expenditures are greater than projected revenues and will use almost all the available funds. (8) Capital Project Funds equal amounts for FY 2015 in the Capital Improvements Program, except for items that will be charged directly to the operating funds. (9) Golf Course Fund shows anticipated revenues equal to expenses for FY 2015. (10) Airport Fund's projected balance will increase in FY 2015, due to a lower allocation of personnel cost by General Fund. (1 1) Building Department Fund anticipated revenues will fund FY 2015 expenses and cover a faster repayment to General Fund for Business Tax Receipts received during the Balance is increasing, as a result of improved economic conditions. 16 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONNEL SUMMARY BY DEPARTMENT/DIVISION As with any service organization, personnel costs are a significant part of the total operating budget of the city. For FY 2014/15, total personnel costs are approximately 67.45% 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 Department/Division Amended FY2010/1011 Amended FY2011/2012 Amended FY2012/2013 Budget FY2013/2014 Budget FY2014/2015 F/T P/T F/T P/T F/T PIT F/T P/T F/T P/T City Council 0 5 0 5 0 5 0 5 0 5 City Manager 2 0 2 0 2 0 2 0 2 0 City Clerk 3 0 3 0 3 0 3 4 3 4 City Attorney 0 0 0 0 0 0 0 0 0 0 Administrative Services 5 0 5 0 5 0 5 1 5 1 Mgmt Information Svcs 3 2 2 2 2 2 2 0 2 0 Community Development 4 0 3 0 4 0 4 0 4 0 Police Administration 7 0 7 0 7 0 8 0 8 0 Police Operations 27 I 27 1 27 1 27 0 27 0 Police Detectives 10 8 7 8 7 10 7 10 7 10 Police Dispatch 9 1 9 I 9 1 10 0 10 0 Code Enforcement 3 0 3 0 3 0 3 0 3 0 Roads & Maintenance 12 0 10 0 10 0 10 0 10 0 Stormwater Utility 12 0 9 0 9 0 9 0 9 0 Fleet Management 2 I 3 1 3 I 3 I 3 1 Parks & Recreation 12 18 I 1 18 11 18 11 18 1 I 18 Cemetery 1 0 I 0 I 0 2 0 2 0 Facilities Maintenance 2 0 3 0 3 4 3 4 3 4 GENERAL FUND 1OTALS 114 36 105 36 106 42 109 43 109 43 GolfCourse Administration 3 2 2 3 2 3 2 5 2 5 GolfCourse Carts 0 13 0 13 0 13 0 11 0 11 GOLFCOURSETOTAL 3 15 2 16 2 16 2 16 2 16 Airport 3 0 3 0 1 0 1 0 1 0 Building Department 5 0 4 0 4 0 5 0 5 0 SUB -TOTALS 125 51 114 52 113 58 117 59 117 59 TOTAL POSITIONS 176 166 171 176 176 FULL-TIME EQUI VA LENTS 150.50 140.00 142.00 146.50 146.50 17 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET The FY 2014/15 budget reflects no changes to personnel. The total authorization of 146.5 full-time equivalent (FTE) positions will serve an estimated population of 22,622. This results in a staffing ratio of 6.4760 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 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 146.50 22,188 6.6027 FY 2015 146.50 22,622 6.4760 10.0 - 8.0 — 6.0 — 4.0 — 2.0 — Authorized Staffing Full-time Equivalent Per 1000 population 10 -Year Fiscal History 0.0 1 1 1 T r I k k k k k k k k k k 18 rtITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DEBT OBLIGATIONS Debt Limits Since neither State law nor the City Charter provide any fixed or arbitrary limits on the amount of debt which may be incurred (other than the requirement to have General Obligation debt approved in advance by referendum), the City Council has established the following debt service level policy as part of the city's financial policy to ensure future flexibility. Type of Debts General Obligation debt General Fund Debt Expense Variable Rate Debt "Pay As You Go" Financing Limits Actual as of 9/30/14 5% of the assessed valuation of taxable property Maturity to 15 years 0% 8% of the General Fund 0% expenditure budget 15% of the total debt outstanding 0% 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, 2014. 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. The Infrastructure Sales Surtax and Stormwater bond issues were initially issued with an insured rating of AAA. During FY 2014, the bonds were refunded using Bank Notes. Debt Description Initial Principal Amount Principal Remaining 9/30/2014 Interest Rate Final Maturity Initial Bond Rating/ Insurer Security Pledge Infrastructure Sales Surtax Bank Notes $11,625,000 $2,730,000 0.86% 2017 AAA/MBIA Infrastructure Sales Surtax revenues Stormwater Utility Bank Notes $5,630,000 $2,982,000 1.73% 2022 AAA/MBIA Stormwater utility fees Paving Improvements Promissory Notes 2012 $2,296,000 $1,896,000 1.94% 2022 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 that must be 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 2014/2015 ANNUAL BUDGET CITY OF SEBASTIA HOME OF PELICAN ISLAND This Page Intentionally Left Blank 20 SEBASTIAN HOME OF PELICAN ISLAND 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: u 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. u 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 24, 2014. 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 general direction from the City Manager, coordinates the budget process. The formal budgeting process begins in March and ends in September and provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by City departments, outside agencies, current rate structures, historical data and statistical trends. 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, Community Development 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 96 percent of anticipated gross ad valorem proceeds to provide an allowance for discounts for early payment of taxes (Section 200.065 of Florida Statutes states that each taxing authority shall utilize not less than 95 percent of the taxable value.) 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's Chief Financial Officer 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's Chief Financial Officer 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 unanticipated expenditure overages. In addition, the City shall assign any General Fund operating surplus (revenues in excess of expenditures) to a Capital Renewal and Replacement Reserve for the purpose of allowing the City Manager to immediately proceed with repairing or replacing essential General Fund equipment or facilities in instances where those items have not been budgeted. Such expenditures shall be governed by the purchasing thresholds set by City Code Section 2-10 and shall be reported to the City Council within the next Quarterly Financial Report. 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 may otherwise to be purchased with the proceeds from debt will reduce the future debt burden of the City. This strategy may be beneficial but a financial analysis should be performed to determine the greatest net present value savings. > 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 Chief Financial Officer 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; 26 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 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 capital items as well as operational and maintenance expenditures are also included, including those charged directly to Other Funds. 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 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. 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. The City will determine and use the most prudent financial methods for acquisition of capital equipment, based upon market conditions at the time of acquisition. 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's Chief Financial Officer, in conjunction with the Financial Consultant, shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and incur less debt service costs. In order to consider the possible refunding of an issue, a present value savings of 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 Tess with lives of ten years or less. Debt financing will only be used for major, non-recurring items with a minimum useful life longer than the loan repayment time. 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 City's Chief Financial Officer, along with the City's Financial Consultant, determines that this is in the City's best financial interest. Lease/purchase decisions should have .the concurrence of the appropriate department/division head and should consider the net cost after factoring in anticipated maintenance expenditures. 2. Issuance of Debt When the City finances capital projects or purchases by issuing debt, it shall amortize the debt over a term not to exceed the average useful life of the project(s) financed. Consideration of bank notes will be given for financing over shorter periods. Except in the most unusual instances, the City will seek competitive bids to assure it selects the financial institution with the most advantageous terms. If General Obligation Bonds are issued, the City's goal will be to limit the maturity to fifteen (15) years. When possible, the City shall use a special assessment or self-supporting financing instead of general obligation bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed. 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 and Full Disclosure The City recognizes the importance of favorable bond ratings by the various rating agencies. The City's Chief Financial Officer, along with the Financial Consultant, shall periodically review possible actions to maintain or improve its bond ratings and shall maintain good communications with bond rating agencies and its bond insurers about its financial condition. The City's Chief Financial Officer shall coordinate all communications to ensure a professional and factual response to any inquiries. The City shall follow a policy of "full disclosure" in its Comprehensive Annual Financial Report and bond prospectuses. The City's Chief Financial Officer shall assure that all legally required filings are made in regard to outstanding financings. 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's Chief Financial Officer 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's Chief Financial Officer 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 detail on allowed investments is contained in a separately published policy. Investment Analysis The City's Chief Financial Officer shall review its investment policies established for investing surplus funds to account for changes in legislation and market conditions on an annual basis. The City's Chief Financial Officer shall prepare quarterly investment portfolio reports containing information on the securities being held and the overall performance of the fund. 29 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FINANCIAL ACCOUNTING STRUCTURE All operations of the City of Sebastian are accounted for by the use of fund accounting. This system ensures the accountability of the City to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the City formed to carry out a specific function are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Funds with similar objectives, activities, and legal restrictions are grouped together for reporting purposes. Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using the current financial resources measurement focus and the modified accrual basis of accounting. All of the governmental funds are budgeted funds, which include the following: o 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. o Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). o 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. o 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 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Description of All Funds General Fund (001) - The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. Special Revenue Funds -Special Revenue Funds are used to account for the specific revenues that are legally restricted to expenditures for specified purposes. Local Option Gas Tax Fund (120) — This fund is used to account for the government's share of motor fuel tax revenues that are legally restricted to transportation related expenditures within the government's boundaries. Discretionary Sales Tax Fund (130) — This fund is used to account for revenues generated by the local option one -cent sales tax. Monies are used for infrastructure improvements and equipment purchases. Community Redevelopment Agency (CRA) (140) - The CRA is a blended component unit of the City and is accounted for as a special revenue fund of the City. The Governing Board is the City Council. Management has included the CRA in the audited financial statements in accordance with Governmental Accounting Standards Board (GASB) Statement No. 14, "Defining the Financial Reporting Entity". A separate budget adoption is required by the CRA Board; it is presented within this budget for adoption by the City Council. Parking In -Lieu -Of Fund (150) — This fund is used to account for revenues generated by the parking in - lieu -of fee. Monies are to be used to expand public parking in the CRA area. Recreation Impact Fee Fund (160) — This fund is used to account for recreation impact fees that are restricted for use in the expansion or construction of recreational facilities. Stormwater Utility Fee Fund (163) — This fund is used to account for fees collected on a per unit basis that are restricted for the purposes of managing the City's Stormwater system. Law Enforcement Forfeiture Fund (190) — This fund is used to account for the receipt of forfeited cash and equipment associated with police activities and is restricted to police related equipment purchases and community education initiatives. Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. 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 OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Capital Project Funds - These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities, except those financed by enterprise funds. General Capital Projects Fund (310) — This fund is used to account for major capital equipment purchases and general capital construction projects. Governmental resources or State and Federal grant revenues are used to finance the improvements in this fund. Capital Improvements Fund (320) - This fund is used to account for the accumulated resources associated with infrastructure improvements, such as parks and recreational facilities. Transportation Improvements Fund (330) — This fund is used to account for transportation related construction such as, roads, intersections, and sidewalks. These projects are normally funded with governmental resources or proceeds from State and Federal grants. Stormwater Improvements Fund (363) — This fund is used to account for the construction of stormwater related improvements. Governmental resources and stormwater assessment fees are used to finance the improvements in this fund. Enterprise Funds - Enterprise funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises — where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriated for capital maintenance, public policy, management control, accountability or other purposes. Golf Course Fund (410 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 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DEPARTMENT/DIVISION AND FUNCTION RELATIONSHIP SUMMARY This table summarizes the relationship between City departments/divisions and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures/expenses for each department/division are listed. Department/Division Function General Fund Enterprise Fund City Council General Government X City Manager General Government X City Clerk General Government X City Attorney General Government X Administrative Services General Government X Management Information System General Government X Community Development General Government X Police Administration Public Safety X Police Operations Public Safety X Police Detective Public Safety X Police Dispatch Public Safety X Police Code Enforcement Public Safety X 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 33 CITY OF SEBASTIAN, FLORIDA ORGANIZATIONAL CHART CITIZENS OF SEBASTIAN CITY COUNCIL 1 BOARDS COMMISSIONS CITY CLERK CITY MANAGER CITY ATTORNEY PUBLIC WORKS ADMINISTRATIVE SERVICES ROADS & MAINTENANCE •-► STORMWATER FLEET MANAGEMENT FACILITIES MAINTENANCE PARKS & RECREATION CEMETERY GOLF COURSE FINANCE AND ACCOUNTING IIUMAzN RESOURCES MANAGEMENT INFORMATION SYSTEMS PROJECT MANAGEMENT 34 COMMUNITY DEVELOPMENT PLANNING AND ZONING BUILDING DEPARTMENT AIRPORT 1 • i ECONOMIC DEVELOPMENT 1 • POLICE ADMINISTRATION OPERATIONSh. DETECTIVE 1)ISr.%ICII 4 • ! • CODE ENFORCEMENT CITY OF SEBASTIAN FISCAL YEAR 2014-2015 BUDGET CALENDAR DATE DAY EVENT 01/22/14 Wednesday City Council @6:30pm — Budget Calendar Approval 02/03/14 Monday Budget Review Advisory Board — Review 4th Quarter Budget Report 02/14/14 Friday Departments Receive Instructions for Capital Improvement Program 03/03/14 Monday Budget Review Advisory Board @6:00pm — Review 15f Quarter Budget Report 03/07/14 Friday Departments Submit Capital Improvement Program Request to Finance Director 03/12/14 Wednesday City Council @6:30pm — Approve IS` Quarter Budget Report 04/16/14 Friday Departments Receive Instructions on Operating Budget Preparation 05/09/14 Friday Departments Submit Operating Budget Request to Finance Director 05/16/14 Friday Start City Manager Review of Capital Improvement Program and Operating Budget 05/19/14 Monday Budget Review Advisory Board — Review 2nd Quarter Budget Report 05/27/14 Tuesday Finish City Manager Review of Capital Improvement Program and Operating Budget 05/28/14 Wednesday City Council @6:30pm — Approve 2"d Quarter Budget Report 06/02/14 Monday Estimate of Property Values Received from Property Appraiser 06/16/14 Wednesday DR -420 Certified Property Values Received from Property Appraiser 06/20/14 Friday City Council and Budget Review Advisory Board Receive Recommended Capital Improvement Program and Operating Budget 06/23/14 Monday Parks and Recreation Board @6:00pm - City Manager Review of Capital Improvement Program 06/30/14 Monday Budget Review Advisory Board @6:00pm — Discussion and Final Comments on Capital Improvement Program and Operating Budget 07/09/14 Wednesday City Council @6:30pm — Receive Preliminary Budget Review Advisory Board Report and Approve Proposed Millage 07/16/14 Wednesday Planning and Zoning Board Receives Capital Improvement Program 07/24/14 Wednesday Deadline to send DR -420 Proposed Millage Form to Property Appraiser 08/04/14 Monday Budget Review Advisory Board @6:00pm — Approve Chairpersons Report to City Council on Capital Improvement Program and Operating Budget 08/07/14 Thursday Planning and Zoning Board @7:00pm — Approval of Capital Improvement Program 08/11/14 Monday City Council @6:OOpm — Special Meeting/Workshop on Budget Recommendations 08/26/14 Tuesday Budget Review Advisory Board @6:00pm — Review 3`d Quarter Budget Report 08/27/14 Wednesday City Council @6:30pm — Approve 3`d Quarter Budget Report 09/08/14 Monday Final Adoption of School Board Budget (Unconfirmed) 09/10/14 Wednesday First Public Hearing on County Budget (Unconfirmed) 09/15/14 Monday City Council @6:OOpm — Special Meeting for First Public Hearing on Millage and Budget/Approval of Capital Improvement Program/Financial Policies 09/17/14 Wednesday Final Adoption of County Budget 09/20/14 Saturday Advertise the Tentative Millage and Proposed Budget 09/24/14 Wednesday CRA Meeting @6:00pm — Approve Community Redevelopment Agency Budget City Council @6:30pm — Final Public Hearing on Millage and Budget 09/25/14 Thursday Send Resolution Adopting Final Millage to Property Appraiser 35 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET BUDGET PROCESS The Administrative Services Director coordinates the budget process. The formal budgeting process, which begins in March and ends in September provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. Revenues and expenditures are projected on the basis of information provided by city departments, outside agencies, current rate structures, historical data and statistical trends. Budget Planning Phase The City maintains a Capital Improvement Program (CIP) as part of the Comprehensive Redevelopment Plan of the City of Sebastian in order to plan for the future needs of capital facilities and infrastructures (see Capital Improvement Program section). This plan covers a five-year period, and identifies major capital projects, as well as the means by which they will be financed. The City adopts the annual capital budget along with the operating budget. As part of the planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation The process of developing the operating budget begins officially in 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 early June, a briefing on the general status and relevant issues regarding the current year's budget is provided to the Budget Advisory Committee. At the end of June, the City Manager's recommended budget is 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. 36 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET The final step before budget adoption is to hold two formal budget hearings to present the proposed millage rate and budget. This essential step provides a means for the citizens to comment directly to the Mayor and City Council regarding priorities. According to State regulations, the first public hearing must be held within 80 days of certification of property values but not earlier than 65 days after certification. At this hearing, the City discusses the proposed millage and tentative budget and announces the percent difference the proposed millage is from the rolled -back rate. Within 15 days of the first hearing, the City must advertise its intent to adopt a final millage rate and budget. Finally, the millage rate and budget are adopted by separate resolutions of the City Council at the second hearing which must be held not less than two days or more than five days after the day that the advertisement is first published. Budget Implementation The budget process does not end with legal adoption of the budget. The Administrative Services Department staff along with City departments, monitor the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Budget adjustments are allowed through budget line item transfers and budget amendments. The budget amendment criteria are listed below: 1. Total fund appropriations changes must be approved by the City Council. 2. Uses of contingency appropriations must be approved by the City Council. 3. Shifts in appropriations within fund totals may be done administratively on the authority of the City Manager. In most cases the City Manager will request City Council's approval since the item prompting the change will usually go to the City Council (e.g., award of contract, addition of staff, contract change order). Procedures for appropriation transfers and delegation of budget responsibility are established by the City Manager. 4. A Budgetary Control System is maintained to ensure compliance with the budget. Quarterly budget status reports are reviewed by the Budget Advisory Committee and then provided to the City Council comparing actual versus budgeted revenue and expense activity for all budgeted funds. Any unexpended appropriations lapse at the close of the fiscal year. 37 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SiEBAcmilAN ea HOME OF PELICAN ISLAND This Page Intentionally Leif Blank 38 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET) GENERAL FUND The General Fund is the main operating fund for the City of Sebastian. The budget for Fiscal Year 2014-2015 is $10,865,269. The General Fund is used to account for all financial resources, except those required to be accounted for in another fund. As shown in the graph below, the largest source of revenue within the General Fund is Ad Valorem Taxes, Utility Services Taxes, Franchise Fees and Intergovernmental Revenues. The majority of the Intergovernmental Revenues comes from state shared revenues, such as the Local Half -Cent Sales Tax and Municipal Revenue Sharing. Transfers -In from other funds represents 6.6% of revenues for the General Fund. General Fund Revenues Source of Funds Charges Transfers -In For Services 6.6% 3.0% Miscellaneous Revenue 1.9% Utility Service Tax 24,9 Fines and Forfeitures 0.6% Franchise Fees 11.1% T Ad Valorem Taxes 30.3% Intcrgovernmcntal Rcwcnuc _20.6% Licenses and Permits 1.3% City services are provided mainly through the General Fund revenues. The graph presented below shows that 42.3% 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 government, transportation, culture & recreation, and physical environment. Transportation &.9% Physical Env ronmcnt 9.8% General Fund Expenditure Use of Funds Culture and Recreation S.9° o Transfers 2.S4o Public Safcty 42.3% General Government 8.1% �S. L"te 39 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET TABLE G-1 GENERAL. FUND REVENUE Code: 001501 The Fiscal Year 2014-2015 proposed budget for General Fund Revenue and Interfund Transfers is S10,865.269. This is S836,738 more than projected actual 2013- 2014 General Fund Revenue and Other Sources of S10,028,531. Amended Projected FY 10-I I FY 11-12 FY 12-13 FY 13/14 FY 13/14 FY 14/I5 .cription Actual Actual Actual Budget Actual Budget Difference Taxes and franchise fees S 6,733,189 S 6,320,547 S 6,608,301 S 6,578,240 S 6,676,140 S 7,169,750 S 493,610 Licenses and permits 23,646 22,431 45,500 149,050 129,800 143,800 14,000 Inter -governmental revenue 2,002,032 2,078,685 2,215,445 2,048,300 2,148,500 2,240,709 92,209 Charges for service 260,838 290,950 370,905 373,556 385,456 325,929 (59,527) Fines and forfeits 80,654 52,307 27,621 65,400 67,100 67,100 Interest earnings 23,835 22,744 27,621 35,500 23,000 25,500 2,500 Rents and royalties 89,122 94,661 97,656 90,000 97,000 97,000 - Sales of assets 23,688 32,084 102,156 35,000 48,000 26,000 (22,000) Contributions/donations 47,409 34,031 22,406 18,600 24,500 12,500 (12,000) Other miscellaneous revenues 58,767 43,858 102,660 35,750 63,781 38,675 (25,106) Total revenues S 9,343,180 S 8,992,298 S 9,620,271 S 9,429,396 S 9,663,277 S 10,146,963 S 483,686 lnterfund transfers 736,727 692,716 565,399 630,748 630,748 718,306 87,558 Total revenues and interfund transfers 10,079,907 9,685,014 10,185,670 10,060,144 10,294,025 10,865,269 571,244 Change in Fund Balance 509,941 100.280 (467,289) 123,366 (265,494) 265,494 Total revenues and other sources 5 10,589,848 5 9,785,294 5 9,718,381 S 10,183,510 S 10,028,531 S 10,865,269 S 836,738 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from FY2013-14 Projected Revenues: I. Taxes and franchise fees - Increase results from increasing to 3.8556 millage, plus an expected 4% increase in electric franchise and utility fees. 2. Licenses and permits - An increase in construction activities is anticipated. 3. intergovernmental - Expecting 4% increase over current year projections, offset by not budgeting the State's Police Pension funding. 4. Charges for service - Decreased due to reduction in maintenance charges to the Airport Fund. 5. Fines and forfeits - Projecting about the same amounts as FY 13-14. 6. Interest earnings - Slight increase in eamings expected from an increase in rates. 7. Rents and royalties - Projected at the satin amounts as FY 13-14. 8. Sales of assets - A larger than normal number of surplus items were auctioned in FY 13-14. 9. Contributions/Donations - Some decrease expected for FY 14-15. 10. Other miscellaneous revenues - A reduction is anticipated from FY 13/ 14 in reimbursements for damages to City property. 11. Interfundtransfers - Increase in transfers from speeding up the repaytnent from Building Department of the net Local Business Tax revenues and beginning the repayment ofan advance to the Airport. 40 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GENERAL FUND REVENUE DETAIL Code: 001501 Account Number Description FY 10/11 Actual FY 1 I/12 Actual FY 12/13 Actual Amended FY 13/14 Bur pct FY 13/14 Projected FY 14/15 Adopted llur ct TAXES '311000 Current Ad Valorem Taxes 3,144,864 2,799,146 2,947,248 2,913,240 2,913,240 3,285,808 r311001 Delinquent Ad Valorem Twos 5,830 9,266 6,846 10,000 5,000 r 8,542 r311002 Penalty on Delinquent Tars 5,464 14 887 5,000 2,500 r 1,000 TOTAL AD VALOREM TAX ES 1' 3,156,158 r 2,808,426 r 2,954,981 r 2,928,240 r 2,920,740 r 3,295,350 FRANCHISE FEES '313100 Electric Franchise Fees 1,117,525 1,052,299 1,040,067 1,074,000 1,078,300 r 1,125,000 '313700 Solid Waste Franchise Fees 67,161 72,269 78,819 69,000 73,200 r 76,400 TOTAL FRANCIIISEFEES ' 1,184,686 r 1,124,568 ' 1,118,886 ' 1,143,000 ' 1,151,500 ' 1,201,400 UTILITY S ERVICETAXES '314100 Electric Utility Service Tax 1,276,549 1,263,888 1,366,798 1,341,000 1,452,500 ' 1,515,200 '314300 Water Utility Service Tax 232,007 233,749 240,270 238,000 249,000 ' 259,800 '314800 Propane Utility Service Tax 19,884 23,155 30,024 22,000 42,400 ' 38,000 '314950 CST Revenue Sharing 863,905 866,761 897,342 906,000 860,000 ' 860,000 TOTALUIILITYSERVICE TAXES ' 2,392,345 ' 2,387,553 ' 2,534,434 ' 2,507,000 ' 2,603,900 r 2,673,000 TOTAL TAXES &FRANCHISEFEES ' 6,733,189 ' 6,320,547 ' 6,608,301 ' 6,578,240 ' 6,676,140 ' 7,169,750 LICENSES ANDPERMHS '321000 Business Taxes 0 0 0 100,000 80,000' 85,000 r321100 Business Tax- Penalties/Transfers 0 0 0 3,800 3,800 ' 3,800 1'322060 Driveway Permit Fees 10,600 12,100 23,900 17,500 23,000 r 21,000 1'322700 Accessory Structure 1,150 900 0 500 0 r 0 '322900 Other Permits & Fees 1,794 2,105 2,279 3,000 2,500 ' 3,000 '329100 Zoning Fees 4,100 5,066 6,716 8,500 6,000 ' 7,000 '329200 Site Plan Review Fees 3,900 600 4,650 8,500 6,000 ' 8,000 '329300 Plat Review Fees 622 0 4,000 2,250 2,000 r 2,000 '329400 Plan Checking Fees 0 0 825 2,500 1,000 ' 1,000 '329450 Engineer Review Fees 0 0 0 0 2,500 ' 10,000 '329500 Alarm Permits 1,480 1,660 3,130 2,500 3,000 ' 3,000 '329600 De -Watering Permits 0 0 0 0 0' 0 TOTAL LICENSES AND PERMITS ' 23,646 ' 22,431 ' 45,500 ' 149,050 ' 129,800 ' 143,800 41 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGE'I'1 General Fund Revenues Detail - Continued Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budeet FY 13/14 Projected FY 14/15 Adopted Budget, INTERGOVERNMENTAL REVENUE: FEDERAL GRANTS 331200 Fed Grant -Public Safety 0 0 3,199 0 0 0 331204 Fed - LLEBG 0 4,689 2,835 3,000 0 0 TOTAL FEDERAL GRANTS 0 4,689 6,034 3,000 0 0 STATE SHARED REVENUES 335120 Municipal Revenue Sharing 399,717 421,581 469,842 456,300 498,000 519,600 335122 8th Cent Motor Fuel Tax 160,859 160,650 167,804 169,200 191,200 199,500 335140 Mobile Home Licenses 9,040 9,325 9,266 9,300 9,300 9,300 335150 Alcohol Beverage Licenses 9,315 10,632 11,899 10,500 11,000 11,000 335180 Local Half -Cent Sales Tax 1,289,624 1,332,545 1,404,639 1,400,000 1,439,000 1,501,309 335200 Police Pension State Shared Revenu 133,477 139,263 145,961 0 0 0 TOTAL STATE SHARED REVENUES 2,002,032 2,073,996 2,209,411 2,045,300 2,148,500 2,240,709 TOTAL INTER-GOV'T REVENUE 2,002,032 2,078,685 2,215,445 2,048,300 2,148,500 2,240,709 CHARGES FOR SERVICES 341920 Cert. Copying, Record Search 1,140 1,185 1,041 1,200 1,500 1,500 341930 Election Fees 391 409 305 0 0 0 342100 PD Overtime Service Fees 9,446 8,174 7,107 10,000 12,000 12,000 342200 PD Fingerprinting 1,370 725 0 0 0 0 343805 Cemetery Fees 6,930 9,838 10,956 10,000 18,000 16,000 347550 Skate Facility Fees 8,280 8,251 6,245 8,000 8,000 8,000 347555 Tennis Facility Fees 19,562 20,128 19,938 20,000 22,000 22,000 347556 County Impact Fees Admin. Fees 4,093 4,870 12,552 12,000 12,000 12,000 347557 Community Center Rec Revenues 29,418 33,705 32,247 35,000 35,000 35,000 349140 RRD-Management Fees 7,440 13,202 13,202 13,202 13,202 13,202 349410 Golf Course -Management Fees 59,906 65,897 82,638 90,902 90,902 94,539 349450 Airport -Management Fees 42,980 44,203 52,772 47,495 47,495 49,180 349455 Maintenance Service Fees -AP 1,441 18,122 68,757 68,500 68,500 0 349480 Building Dept Management Fees 68,112 61,301 62,785 56,507 56,507 62,158 349485 Maintenance Services Fees -Bldg Dc 329 595 360 750 350 350 349900 Project Personnel/Equipment Servic 0 345 0 0 0 0 TOTAL CHCS FOR SERVICE 260,838 290,950 370,905 373,556 385,456 325,929 42 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET General Fund Revenues Detail - Continued Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget FINES AND FORFEITS 351100 Court Fines 15,910 10,782 12,846 11,000 16,000 16,000 351115 Police Education -$2.00 Funds 1,957 1,104 1,262 1,200 1,600 1,600 351120 Drivers Education 2,953 1,029 339 1,000 0 0 351140 Parking Fines 2,390 650 1,610 1,200 1,000 1,000 354100 Code Enforcement Fines 53,360 38,393 43,118 50,000 48,000 48,000 359000 Other Fines/Forfeits 4,084 349 1,015 1,000 500 500 TOTAL FINES AND FORFEITS 80,654 52,307 60,190 65,400 67,100 67,100 MISCELLANEOUS REVENUE: INTEREST EARNINGS 361100 Interest Income 17,459 13,559 17,865 30,000 15,000 17,000 361105 State Board Interest Earnings 6,152 5,518 3,846 5,000 3,000 3,500 361150 Other Interest 224 3,667 5,910 500 5,000 5,000 TOTAL INTEREST EARNINGS 23,835 22,744 27,621 35,500 23,000 25,500 RENT AND ROYALTIES 362100 Rents and Royalties 8,554 10,743 12,851 10,000 12,000 12,000 362150 Nontaxable Rent 80,568 83,918 84,805 80,000 85,000 85,000 TOTAL RENT AND ROYALTIES 89,122 94,661 97,656 90,000 97,000 97,000 SALE OF FIXED ASSETS 364100 Sale of Fixed Assets 16,501 25,203 96,520 30,000 42,000 20,000 365000 Sale of Surplus Material/Scrap 7,187 6,881 5,636 5,000 6,000 6,000 TOTAL SALES OF FIXED ASSETS 23,688 32,084 102,156 35,000 48,000 26,000 CONTRIBUTIONS/DONATIONS 366000 Contributions & Donations 29,768 3,975 500 2,500 2,000 2,000 366050 Donations - SRA 0 4,536 280 0 0 0 366150 75th Anniversary Revenues 790 600 150 100 500 500 366200 Contribution/Greer Trust 6,000 15,800 12,000 6,000 12,000 0 366604 Donations -Public Safety Employees 2,610 2,166 2,017 2,000 3,000 2,000 366605 Donations -General Empl Fund 2,186 1,654 2,019 3,000 2,000 3,000 366805 4th of July Donations 6,055 5,300 5,440 5,000 5,000 5,000 TOTAL CONTRIBUTIONS/DONATIONS 47,409 34,031 22,406 18,600 24,500 12,500 OTHER MISCELLANEOUS REVENUES 367000 Gain/Loss on Sale of Investments 29,350 5,319 8,777 0 0 0 369100 ' Motor Fuel Tax Rebate 11,472 11,261 11,382 11,000 11,000 11,000 369200 Insurance Proceeds 2,741 9,897 45,884 5,000 2,000 5,000 369400 Reimbursements 17,743 11,215 30,993 15,000 23,000 15,000 369900 Other Miscellaneous Revenues (2,737) 3,794 4,824 4,000 2,500 6,875 369955 Vend Mach Sales -Gen Empl Fund 198 786 800 750 800 800 369999 Prior Year Recoveries 0 1,586 0 0 24,481 0 TOTAL OTIIER MISCELLANEOUS REV 58,767 43,858 102,660 35,750 63,781 38,675 TOTAL MISCELLANEOUS REVENUE 242,821 227,378 352,499 214,850 256,281 199,675 TOTAL REVENUES 9,343,180 8,992,298 9,652,840 9,429,396 9,663,277 10,024,963 43 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET General Fund Revenues Detail - Continued Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget INTERFUND TRANSFERS 381120 Transfer from 120 LOGT 175,000 125,000 0 0 0 0 381130 Transfer from 130 DST 0 2,069 0 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 65,110 65,110 105,294 381163 Transfer from 163 STORMWATEF 500,000 500,000 500,000 500,000 500,000 500,000 381450 Transfer from 450 AIRPORT 0 0 0 0 0 50,000 381601 Transfer from 601 CEMETERY TR 1,727 5,647 5,399 5,638 5,638 3,012 TOTAL INTERFUND TRANSFERS 736,727 692,716 565,399 630,748 630,748 718,306 TOTAL REVENUES AND TRANSFERS 10,079,907 9,685,014 10,218,239 10,060,144 10,294,025 10,865,269 OTHER FINANCING SOURCES 389991 Change in Fund Balance 509,941 100,280 (467,289) 123,366 (265,494) 0 TOTAL OTHER SOURCES 509,941 100,280 (467,289) 123,366 (265,494) 0 TOTAL REV. AND OTHER SOURCES 10,589,848 9,785,294 9,750,950 10,183,510 10,028,531 10,865,269 44 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Table G-3 lists General Fund expenditures by department/division. Table G-4 lists individual department/division details broken down by salaries & benefits, operating expenses and capital outlay. TABLE G-3 SUMMARY OF GENERAL FUND EXPENDITURES BY DEPARTMENT/DIVISION Change Amended FY 14/15 From Org FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 Adopted FY 13/14 Code Description Actual Actual Actual Budget Projected Budget Budget 010001 City Council $ 47,060 $ 49,225 $ 49,609 $ 53,724 $ 53,435 $ 53,342 $ (382) 010005 City Manager 232,468 223,899 228,375 238,389 287,354 245,460 7,071 010009 City Clerk 272,887 301,394 269,991 318,594 297,901 349,323 30,729 010010 City Attorney 98,714 94,719 95,775 102,270 102,299 102,282 12 010020 Administrative Services 481,049 478,043 485,361 503,521 515,328 541,211 37,690 010021 Management Information Svs. 274,798 161,526 161,617 193,347 157,823 208,239 14,892 010041 Police Administration 771,089 770,531 732,520 634,481 675,502 734,922 100,441 010043 Police Operations 2,651,986 2,406,696 2,417,234 2,361,717 2,324,518 2,377,158 15,441 010047 Police Detective Division 1,004,904 700,007 649,979 700,568 721,000 721,329 20,761 010049 Police Dispatch Unit 485,879 473,149 472,719 546,579 545,000 548,591 2,012 010045 Code Enforcement Division 159,324 165,366 162,810 168,792 173,111 177,991 9,199 010052 Roads and Maintenance 789,371 737,117 767,752 794,114 728,914 747,791 (46,323) 010053 Stormwater Utility 1,025,307 923,303 804,434 970,063 921,471 1,069,616 99,553 010054 Fleet Management 142,816 194,773 203,063 215,996 195,156 214,021 (1,975) 010056 Facilities Maintenance 224,170 248,674 253,974 339,983 304,040 308,371 (31,612) 010057 Parks and Recreation 915,276 888,633 864,540 914,080 914,249 951,755 37,675 010059 Cemetery 104,314 119,707 144,486 186,122 185,851 192,375 6,253 010080 Community Development 349,387 237,574 235,651 220,288 242,410 322,286 101,998 010099 Non -Departmental 559,049 610,958 751,060 720,882 683,169 999,206 278,324 Total General Fund Expenditures $ 10,589,848 $ 9,785,294 $ 9,750,950 $ 10,183,510 $ 10,028,531 $ 10,865,269 $ 681,759 Total Revenues and Transfers 10,079,907 9,685,014 10,218,239 10,060,144 10,294,025 10,865,269 805,125 Change in Fund Balance $ (509,941) $ (100,280) $ 467,289 $ (123,366) $ 265,494 $ - $ 123,366 45 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division CITY COUNCIL PERSONAL SERVICES 2011 2012 2013 2014 2014 2015 Department Actual Actual Actual Budget Projected Budget CITY COUNCIL PERSONAL SERVICES $ 22,747 $ 22,746 $ 22,724 $ 22,745 $ 22,745 $ 22,767 OPERATING EXPENDITURES 24,313 26,479 26,885 30,979 30,690 30,575 CAPITAL OUTLAY - - - - - - TOTAL $ 47,060 $ 49,225 5 49,609 $ 53,724 $ 53,435 $ 53,342 CITY MANAGER PERSONAL SERVICES $ 229,006 $ 220,243 $ 224,307 $ 233,969 $ 279,616 $ 238,632 OPERATING EXPENDITURES 3,462 3,656 4,068 2,320 5,660 6,828 CAPITAL OUTLAY - - - 2,100 2,078 - TOTAL $ 232,468 $ 223,899 $ 228,375 5 238,389 $ 287,354 $ 245,460 CITY CLERK PERSONAL SERVICES $ 242,478 $ 247,928 $ 229,173 $ 260,393 $ 239,286 $ 300,445 OPERATING EXPENDITURES 30,409 53,466 36,815 55,231 55,645 41,878 CAPITAL OUTLAY - - 4,003 2,970 2,970 7,000 TOTAL $ 272,887 $ 301,394 $ 269,991 $ 318,594 $ 297,901 $ 349,323 CITY ATTORNEY PERSONAL SERVICES $ - $ - $ - $ - $ - $ - OPERATING EXPENDITURES 98,714 94,719 95,775 102,270 102,299 102,282 CAPITAL OUTLAY - - - - - - TOTAL $ 98,714 5 94,719 $ 95,775 $ 102,270 $ 102,299 $ 102,282 ADMINISTRATIVE SERVICES PERSONAL SERVICES $ 398,534 $ 399,963 $ 400,429 $ 413,607 $ 425,263 $ 454,152 OPERATING EXPENDITURES 82,515 78,080 84,932 88,314 88,545 87,059 CAPITAL OUTLAY - - - 1,600 1,520 - TOTAL $ 481,049 $ 478,043 $ 485,361 $ 503,521 $ 515,328 5 541,211 MANAGEMENT INFORMATION SERVICES PERSONAL SERVICES $ 231,289 $ 117,621 $ 114,082 $ 167,519 $ 131,995 $ 140,334 OPERATING EXPENDITURES 43,144 38,642 47,535 25,828 25,828 32,905 CAPITAL OUTLAY 365 5,263 - - - 35,000 TOTAL 5 274,798 $ 161,526 $ 161,617 S 193,347 $ 157,823 $ 208,239 COMMUNITY DEVELOPMENT PERSONAL SERVICES $ 311,678 $ 223,308 $ 200,068 $ 200,977 $ 218,250 $ 305,538 OPERATING EXPENDITURES 37,709 14,266 35,583 19,311 22,865 16,748 CAPITAL OUTLAY - - - - 1,295 - TOTAL $ 349,387 5 237,574 $ 235,651 $ 220,288 $ 242,410 $ 322,286 POLICE DEPARTMENT - ADMINISTRATION PERSONAL SERVICES $ 649,180 $ 669,551 $ 635,685 $ 528,736 $ 566,614 $ 627,929 OPERATING EXPENDITURES 112,909 100,980 89,335 96,622 96,388 106,993 CAPITAL OUTLAY 9,000 - 7,500 9,123 12,500 - TOTAL $ 771,089 $ 770,531 $ 732,520 5 634,481 5 675,502 $ 734,922 POLICE DEPARTMENT- OPERATIONS PERSONAL SERVICES $ 2,395,856 $ 2,185,021 $ 2,183,234 $ 2,154,917 $ 2,104,765 $ 2,140,844 OPERATING EXPENDITURES 224,205 220,863 229,517 198,800 214,815 218,114 CAPITAL OUTLAY 31,925 812 4,483 8,000 4,938 18,200 TOTAL 5 2,651,986 $ 2,406,696 5 2,417,234 $ 2,361,717 $ 2,324,518 $ 2,377,158 46 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division - Continued POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES 2011 2012 2013 2014 2014 2015 Department Actual Actual Actual Budget Projected Budget POLICE DEPARTMENT - DETECTIVE PERSONAL SERVICES $ 912,574 $ 598,853 $ 549,229 $ 601,452 $ 615,134 $ 608,514 OPERATING EXPENDITURES 89,177 99,773 100,750 99,116 105,866 111,815 CAPITAL OUTLAY 3,153 1,381 - - - 1,000 TOTAL $ 1,004,904 $ 700,007 $ 649,979 $ 700,568 $ 721,000 $ 721,329 POLICE DEPARTMENT - DISPATCH PERSONAL SERVICES $ 479,980 $ 464,406 $ 464,848 $ 535,092 $ 530,479 $ 536,329 OPERATING EXPENDITURES 5,899 6,747 7,871 11,487 14,521 12,262 CAPITAL OUTLAY - 1,996 - - - - TOTAL $ 485,879 $ 473,149 $ 472,719 $ 546,579 $ 545,000 $ 548,591 CODE ENFORCEMENT PERSONAL SERVICES $ 139,837 $ 142,210 $ 139,892 $ 148,287 $ 148,287 $ 154,406 • OPERATING EXPENDITURES 19,487 23,156 22,918 20,505 24,824 23,585 CAPITAL OUTLAY - - - - - - TOTAL $ 159,324 , $ 165,366 $ 162,810 5 168,792 $ 173,111 $ 177,991 PUBLIC WORKS - ROADS AND MAINTENANCE PERSONAL SERVICES $ 673,724 $ 623,760 $ 617,721 $ 654,507 $ 589,188 $ 622,011 OPERATING EXPENDITURES 113,982 113,357 111,452 108,297 108,443 115,780 CAPITAL OUTLAY 1,665 - 38,579 31,310 31,283 10,000 TOTAL $ 789,371 $ 737,117 $ 767,752 $ 794,114 $ 728,914 $ 747,791 PUBLIC WORKS - STORMWATER UTILITY PERSONAL SERVICES $ 536,240 $ 456,842 $ 469,592 $ 452,063 $ 441,360 $ 485,870 OPERATING EXPENDITURES 489,067 465,276 331,059 518,000 480,111 583,746 CAPITAL OUTLAY - 1,185 3,783 - - - TOTAL $ 1,025,307 $ 923,303 $ 804,434 $ 970,063 $ 921,471 $ 1,069,616 PUBLIC WORKS - FLEET MANAGEMENT PERSONAL SERVICES $ 116,266 $ 174,212 $ 181,491 $ 189,907 $ 168,859 $ 187,451 OPERATING EXPENDITURES 26,550 19,555 17,643 24,089 24,297 23,570 CAPITAL OUTLAY - 1,006 3,929 2,000 2,000 3,000 TOTAL 5 142,816 $ 194,773 $ 203,063 S 215,996 5 195,156 $ 214,021 PUBLIC WORKS - PARKS & REC PERSONAL SERVICES $ 677,068 $ 650,016 $ 617,929 $ 669,432 $ 671,585 $ 703,930 OPERATING EXPENDITURES 226,769 226,488 227,421 228,148 226,551 213,825 CAPITAL OUTLAY 1 1,439 12,129 19,190 16,500 16,113 34,000 TOTAL $ 915,276 5 888,633 $ 864,540 $ 914,080 $ 914,249 $ 951,755 PUBLIC WORKS - CEMETERY PERSONAL SERVICES $ 85,698 $ 87,375 $ 107,070 $ 146,812 $ 146,812 $ 155,468 OPERATING EXPENDITURES 18,616 23,532 37,416 39,310 38,049 36,907 CAPITAL OUTLAY - 8,800 - - 990 - TOTAL $ 104,314 5 119,707 5 144,486 $ 186,122 $ 185,851 $ 192,375 47 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET TABLE G-4 General Fund Expenditure by Department/Division - Continued PUBLIC WORKS - FACILITIES MAINTENANCE PERSONAL SERVICES 2011 2012 2013 2014 2014 2015 Department Actual Actual Actual Budget Projected Budget PUBLIC WORKS - FACILITIES MAINTENANCE PERSONAL SERVICES $ 110,977 $ 140,721 $ 129,977 $ 160,058 $ 141,830 $ 169,729 OPERATING EXPENDITURES 113,193 105,539 105,835 122,925 105,210 136,642 CAPITAL OUTLAY - 2,414 18,162 57,000 57,000 2,000 TOTAL S 224,170 $ 248,674 $ 253,974 S 339,983 $ 304,040 $ 308,371 NON -DEPARTMENTAL PERSONAL SERVICES $ 31,163 $ 105,610 $ 134,452 $ 176,424 $ 127,910 $ 123,890 OPERATING EXPENDITURES 527,886 505,348 552,329 544,458 555,259 568,316 GRANTS AND AIDS - 34,986 718 - - - INTERFUND TRANSFERS OUT - - 63,561 - - 307,000 CONTINGENCY - - 63,561 - - - TOTAL $ 559,049 $ 610,958 $ 751,060 $ 720,882 $ 683,169 $ 999,206 TOTALS PERSONAL SERVICES $ 8,244,295 $ 7,530,386 $ 7,421,903 $ 7,716,897 $ 7,569,978 $ 7,978,239 OPERATING EXPENDITURES 2,288,006 2,219,922 2,165,139 2,336,010 2,325,866 2,469,830 CAPITAL OUTLAY 57,547 34,986 99,629 130,603 132,687 110,200 GRANTS AND AIDS -- 718 - - - INTERFUND TRANSFERS OUT -- 63,561 - - 307,000 CONTINGENCY -- - - - - TOTAL GENERAL FUND $ 10,589,848 $ 9,785,294 S 9,750,950 $ 10,183,510 $ 10,028,531 $ 10,865,269 48 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CITY COUNCIL City Council is the elected governing body for the City of Sebastian and serves in a legislative capacity. City Council directs the offices of the City Manager, City Attorney and City Clerk, 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 2014 ACCOMPLISHMENTS 4 Adopted ordinances to provide for stricter regulation of e -cigarettes to protect youth and use of fertilizers to protect the IR Lagoon 4 Conducted workshop with invited ORCA and Harbor Branch scientists on the issue of the Indian River Lagoon 4 Hired a new City Manager and approved funding to bring back an Environmental Planner 4 Approved engineering and planning services for Working Waterfront Fish House 4 Finalized Working Waterfront lease between City and CrabE Bill for fish market and eatery under newly revised Management Plan 4 Approved contracts for Airport Main Street realignment and Presidential Streets Project 4 Approved funding for Citywide computer and network upgrade FISCAL YEAR 2015 GOALS AND OBJECTIVES City Goal: Direct Overall Municipal Service Delivery with specific focus on: > Rehabilitation of the Indian River Lagoon > Ensuring safety of Sebastian residents and visitors and historical districts in Tight of the planned FECI All Aboard Florida high speed rail > Completion of Working Waterfront Fish House and museum > Completion of Current City Capital Projects > Promoting Economic Development PERFORMANCE MEASURES 49 Actual Actual Actual Projected Projected Performance Indicators 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 Number of Council Meetings Conducted 28 25 26 25 26 Number of CRA Meetings Conducted 4 3 4 4 4 Number of Board of Adjustment Meetings Conducted 2 2 2 2 2 Number of Ordinances Adopted 16 11 12 10 10 Number of Resolutions Adopted 33 38 35 35 35 Number of Board Appointments 46 16 17 16 17 49 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY COUNCIL STAFFING NATURE OF ACTIVITY 13/14 14/15 35.00% 35.00% Regular and Special Meetings - Preparation and attendance at meetings (24 regular City Council and other CRA, Board of Adjustment and Council workshops/special meetings). Responsible for all legislative functions of City Government, including the establishment of laws and policies, and appointing qualified citizens to boards and committees. 10.00% 10.00% City Functions and Events - Attendance at functions. Public relations. 25.00% 25.00% Conference, Legislative, County, State, and Local Meetings - Attendance at assigned County and regional meetings. City representation at all levels of government and intra - governmental affairs. 30.00% 30.00% Citizens' Problems and Complaints - Assisting Citizens in referring complaints and problems to the City Manager for follow-up. 100.00% 100.00% CITY COUNCIL BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for City Council is $53,342. This compares to the 2013-2014 projected expenditures of $53,435, an decrease of $93 or.2% Personal Services Operating Expenditures Capital Outlay Total Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference $ 22,747 $ 22,746 $ 22,724 $ 22,745 $ 22,745 $ 22,767 $ 22 24,313 26,479 26,885 30,979 30,690 30,575 (115) $ 47,060 $ 49,225 $ 49,609 $ 53,724 $ 53,435 $ 53,342 $ (93) Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: 1. Personal Services - Increase due to increased worker's compensation insurance 2. Operating Expenditures - Net decrease mainly due to training and education. 3. Capital Outlay - No capital outlay requested. Difference $ 22 $ (115) 50 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY COUNCIL Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 Mayor 5,400 N/A 1.00 1.00 1.00 $ 5,400 $ 5,400 Vice -Mayor 3,600 N/A 1.00 1.00 1.00 3,600 3,600 Council Member 3,600 N/A 3.00 3.00 3.00 10,800 10,800 5.00 5.00 5.00 TOTAL SALARIES $ 19,800 $ 19,800 FICA Taxes FICA Taxes 2,913 2,913 Worker's Co Worker's Compensation Insurance 34 54 Total Personal Services 22,747 $ 22,767 CITY COUNCIL Code: 010001 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Legislative Salaries 19,800 19,800 19,800 19,800 19,800 19,800 512100 FICA Taxes 2,913 2,913 2,892 2,913 2,913 2,913 512400 Worker's Comp Insurance 34 33 32 32 32 54 TOTAL PERSONAL SERVICES 22,747 22,746 22,724 22,745 22,745 22,767 OPERATING EXPENDITURES 534000 Travel & Per Diem 20,068 21,382 21,038 24,000 24,000 24,000 534101 Telephone 115 104 112 114 105 120 534105 Cellular Telephone 883 1,114 869 1,200 1,000 1,020 534110 Internet Access 81 54 0 0 0 0 534630 R & M Office Equipment 500 500 500 200 200 200 534800 Promotional Activities 90 294 500 860 860 860 535200 Departmental Supplies 540 452 538 550 550 550 535210 Computer Supplies 316 528 957 500 500 500 535410 Dues and Memberships 200 200 200 200 200 200 535420 Books and Publications 300 188 96 180 100 100 535450 Training and Education 1,220 1,663 2,075 3,175 3,175 3,025 TOTAL OPERATING EXPENDITURES 24,313 26,479 26,885 30,979 30,690 30,575 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL CITY COUNCIL 47,060 49,225 49,609 53,724 53,435 53,342 51 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGED CITY MANAGER In 1987, the voters of Sebastian adopted the CounciVManager 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 2014 ACCOMPLISHMENTS 4 Initiated meetings of the Management Team to coordinate actions and improve communication on significant events. 4 Directed staff to focus on completing priority projects and worked to minimize the number of active projects. Initiated formal presentations to the City Council on the status of capital projects. 4 Conveyed the expectation that facilities are to be maintained in an attractive and orderly manner. 4 Acted to replace aging equipment. 4 Acted to fill key positions (Community Development Director, Environmental Specialist/Grant Writer and Police Commander) with qualified and capable individuals. FISCAL YEAR 2014 GOALS AND OBJECTIVES City Goal: Governmental Efficiency City Operations D Apply for grants and secure funding for various city projects. D Closely monitor spending and consider any cost saving ideas. D Insure effective communications between managers and employees. Quality Service to Citizens • Promote quality customer service from City employees. D Maintain facilities in an attractive and orderly manner. D Promptly address citizen questions and concerns. Provide Effective Support to City Council D Insure that reports and supporting documentation is accurate and complete. D Insure that the City Council promptly receives pertinent information. Maintain Positive Intergovernmental Relations D Participate in the Florida City/County Management Association (FCCMA) and Florida League of Cities activities. D Meet and communicate regularly with representatives of other jurisdictions to address issues of mutual interest. 52 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Per Capita Level of Service Cost $ 462 $ 446 $ 448 $ 453 $ 445 Per Capita Number of Full-time Employees 5.45 5.20 5.14 5.09 5.09 General Fund Unrestricted Funds vs. Expenditur 44.70% 46.97% 47.49% 45.69% 47.49% PROGRAM BUDGET DESCRIPTION FOR CITY MANAGER STAFFING NATURE OF ACTIVITY 13/14 14/15 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 The Fiscal Year 2014-2015 adopted budget for City Manager is $245,460. This compares to the 2013-2014 projected expenditures of $287,354, a decrease of $41,894 or 14.6%. FY 10-11 Actual FY 11-12 FY 12-13 Actual Actual Amended FY 13-14 Budget Projected FY 13-14 Expenditures Adopted FY 14-15 Budget Difference Personal Services $ 229,006 $ 220,243 $ 224,307 $ 233,969 Operating Expenditures 3,462 3,656 4,068 2,320 Capital Outlay Total $ 279,616 5,660 2,078 $ 238,632 $ (40,984) 6,828 1,168 (2,078) $ 232,468 $ 223,899 $ 228,375 $ 236,289 $ 287,354 $ 245,460 $ (41,894) Fiscal Year 2014-15 adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Decrease due to leave paid to City Manager FY 13/14 2. Operating Expenses - Net increase mainly due to vehicle maintenance costs. 3. Capital Outlay - No capital outlay requested in FY 2014-15. Difference $ (40,984) $ 1,168 $ (2,078) 53 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE CITY MANAGER Projected Adopted PAY FULL TIME EQUIVALENTS Expenditures Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 City Manager 1.00 1.00 1.00 $ 159,500 $ 118,500 Executive Assistant 40,977 / 81,595 64 1.00 1.00 1.00 66,000 68,000 2.00 2.00 2.00 $ 225,500 $ 186,500 FICA Taxes 17,143 14,267 Deferred Compensation 20,369 16,785 Group Health Insurance Premium 11,172 12,735 Dependant Health Ins Premium 4,300 7,808 Employee Assistance Program 46 51 Worker's Comp Insurance 260 486 Auto Allowance 826 0 Total Personal Services $ 279,616 $ 238,632 54 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CITY MANAGER Code: 010005 Account Number Descri s tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 12/13 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 173,622 172,925 173,623 181,400 225,500 186,500 512100 FICA Taxes 12,762 13,034 12,951 13,662 17,143 14,267 512225 Deferred Compensation 15,250 15,563 15,626 16,650 20,369 16,785 512301 Group Health Insurance Premium 13,113 9,149 12,138 12,734 11,172 12,735 512305 Dependant Health Ins Premium 10,363 5,686 6,067 6,417 4,300 7,808 512309 Employee Assistance Program 46 46 46 46 46 51 512400 Worker's Comp Insurance 270 260 276 260 260 486 512601 Auto Allowance 3,580 3,580 3,580 2,800 826 0 TOTAL PERSONAL SERVICES 229,006 220,243 224,307 233,969 279,616 238,632 OPERATING EXPENDITURES 534000 Travel and Per Diem 318 298 0 350 750 750 534101 Telephone 344 278 195 195 195 210 534105 Cellular Phone 186 0 0 0 430 516 534110 Internet Services 41 29 0 0 0 72 534120 Postage 30 64 57 50 50 50 534620 R & M - Vehicles 0 0 0 0 0 500 534630 R & M - Office Equipment 300 255 240 250 240 240 534800 Promotional Activities 214 525 876 500 2,000 1,500 534920 Legal Ads 0 120 0 0 0 0 535200 Departmental Supplies 394 456 814 500 400 400 535210 Computer Supplies 26 112 7 50 50 50 535230 Small Tools & Equpment 0 0 0 0 0 400 535260 Gas and Oil 0 0 0 0 845 1,440 535410 Dues and Memberships 1,159 1,274 1,309 275 350 350 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 450 245 570 150 350 350 TOTAL OPERATING EXPENDITURES 3,462 3,656 4,068 2,320 5,660 6,828 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 2,100 2,078 0 TOTAL CAPITAL OUTLAY 0 0 0 2,100 2,078 0 TOTAL CITY MANAGER 232,468 223,899 228,375 238,389 287,354 245,460 55 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 department records 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, ordinance codification, and provides recording services to City Council, CRA, Board of Adjustment, Charter Review Committee, Natural Resources Board, Citizen Budget Review Advisory Board, and Veterans Board. The City Clerk also manages the Audio -Visual Division of the City, including COS -TV daily programming, City board meeting broadcasts and City website administration. FISCAL YEAR 2014 ACCOMPLISHMENTS 4 Clerk staff reduced to two positions in 2013 and then added AudioNisual and Website oversight with former MIS staff member in 2014 4 Reviewed all City policies with a goal of updating and placing all on City shared drive for access by all staff 4 Upgraded Laserfiche Imaging System to version 9.2 and added 11 additional viewer and 2 additional user licenses 4 Upgraded and migrated all City websites to new host 4 Finalized separation of IT and AV via equipment, server and license upgrades 4 Installed TV monitors in Council Chambers for audience viewing FISCAL YEAR 2015 GOALS AND OBJECTIVES > Begin project to scan all Capital Projects and Bid files into Laserfiche > Continue to improve records management practices and work with other departments to encourage proper and timely disposition of records > Maintain dissemination of information and provide records to Council, staff, City Boards and the public via calendar and cityseb and Laserfiche > Completed Social Media Policy > Continue daily scanning of all permanent and Tong term records to Laserfiche for security and search by city staff and public > Upgrade Audio -Visual presentation equipment and provide better AN and website management training to AN technicians > Update to 24 hour UStream COS -TV broadcast via internet 56 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET The Fiscal Year 2014-2015 adopted budget for City Clerk is $349,323. This compares to the 2013-2014 projected expenditures of $297,901, an increase of $51,422 or 17.26%. FY 10/11 Actual FY 11/12 FY 12/13 Actual Actual Amended Projected Adopted FY 13/14 FY 13/14 FY 14/15 Budget Expenditures Budget Difference Personal Services $ 242,478 $ 247,928 $ 229,173 $ 260,393 $ 239,286 $ 300,445 $ 61,159 Operating Expenses 30,409 53,466 36,815 55,231 55,645 41,878 (13,767) Capital Outlay 2,970 2,970 4,003 2,970 2,970 7,000 4,030 Total $ 275,857 $ 304,364 $ 269,991 $ 318,594 $ 297,901 $ 349,323 $ 51,422 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: 1. Personal Services - Net increase due to salary increases of all employees and additional AN staff added to budget 2. Operating Expenses - Net decrease mainly due to election costs. 3. Capital Outlay - Additional Capital requests in FY 14/15 Difference $ 61,159 $ (13,767) $ 4,030 PERSONAL SERVICES SCHEDULE CITY CLERK POSITION City Clerk Deputy City Clerk Records Program Manager Electronic Records and Information Manager Audio Visual Specialist Audio Visual Technician (Temporary PAY RANGE 40,977 / 81,595 36,428 / 69,083 37,886 / 71,847 Projected Adopted FULL TIME EQUIVALENTS Expenditures Budget GRADE 12-13 13-14 14-15 13-14 14-15 1.00 1.00 1.00 $ 90,000 $ 92,600 64 1.00 1.00 1.00 61,400 64,000 60 1.00 0.00 0.00 61 0.00 0.50 1.00 21,500 52,000 0.00 0.00 0.50 20,000 0.00 0.50 1.50 2,455 6,000 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 5.00 $ 175,355 $ 234,600 13,415 17,947 13,626 18,774 15,224 18,389 10,357 10,115 56 76 237 544 228,270 $ 300,445 57 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE CITY CLERK DEPARTMENT - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Macintosh Computer $ 6,000 $ - $ - $ - $ ' 6,000 Spare Camera for Council Chambers 1,000 - 1,000 ATT U -Verse Connection for COS -TV 4,994 - 4,994 Replace Cameras in Council Chambers 40,000 40,000 HD Graphic Equipment for Chambers 4,600 - 4,600 Acoustical Treatment for Chambers 7,500 - 7,500 HD SDI Production Switcher - 10,434 - 10,434 SDI Router Switcher/DA - 19,186 - 19,186 Convert D -Co to HD - - 1,400 - 1,400 7,000 $ 57,094 $ 31,020 $ $ - $ 95,114 58 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CITY CLERK STAFFING NATURE OF ACTIVITY 13/14 14/15 20.00% 10.00% Services for City Council - Prepare Council agendas, advertise hearings, post notices, take minutes of Council meetings, administer follow-up of City Council action items, prepare correspondence, prepare City Council budget, make Council travel arrangements, research services, attest & seal all documents executed by Mayor and City Manager, schedule invocations, prepare proclamations, resolutions, certificates of appreciation, prepare for and conduct Council orientation w/ CM and CA, coordinate w/ MIS for broadcast of Council, CRA, Board of Adjustment meetings. 10.00% 5.00% Services for Citizens - Receive and respond to general City website e-mail link, respond to public records requests and inquiries, provide computer for public research, post legal notices, and make imaged records available on City website via Laserfiche Weblink. 15.00% 10.00% Services for Boards/Committees - Board liaison, advertise vacancies, administer financial disclosure forms, update Commission on Ethics website annually, record and provide services to Board of Adjustment, CRA, Budget Advisory Board and Veterans Committee, maintain and update Board Handbook, and conduct board member orientation and prepare outgoing certificates. 30.000/0 20.00% Records Management - Scan all permanent and long term records for staff and public into Laserfiche, administer public records requests, coordinate paper recycling and records destruction with recycling contractor in accordance with State law, maintain, update and distribute adopted Records Management Procedures Manual, coordinate with Records Liaisons Committee, maintain all original City documents, i.e. ordinances, resolutions, agreements, deeds, terminated personnel files, conduct records research for staff as requested. Conduct staff training in records management. Scans and distributes agenda packets for all City boards and Council. 10.00% 10.00% Cemetery - Coordinate with Cemetery Sexton on sale of cemetery lots, maintain cemetery records/database. Respond to customer concerns and complaints. 05.00% 5.00% General Administration - Prepare, post, and distribute monthly calendar, prepare annual budget for department, attend staff meetings, codify ordinances, record final plats and easements, record vacations of easement, keep log of all City vehicles, attest and seal City documents, provide notary services for City documents, respond to Cityseb emails. 10.00% 10.00% City Election - The City Clerk is the City Elections Official and Chairperson of the City Canvassing Board, qualifies candidates for office and political committees, coordinates with Supervisor of Elections and State of Florida in administration of annual general elections, prepares resolutions and forms, swears in elected officials. 0.00% 30.00% Electronic Information Services Support - This includes Audio -Visual and Website services 100.00%l 100.00% 59 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Records Scanned 763 937 705 800 800 Records Destroyed 124 153 157 125 160 Council Meeting Packets/Minutes 28 25 26 25 26 Cemetery Lots/Niches Sold 53 58 71 55 75 Election - Candidates Qualified 7 4 6 6 6 Legal/Display Ads Published 29 15 15 15 15 Code Supplements Distributed 5 4 3 3 3 Board Appointments Administered 46 16 17 20 20 Instruments Recorded 4 3 3 4 4 Public Records Requests 478 305 121 200 120 Other Committee Meeting Minutes Recorded 40 40 29 23 25 Technical Workorders Processed n/a n/a n/a 1100 800 Web/COS-TV Workorders Processed n/a n/a n/a 650 450 User Training hours performed/supported n/a n/a n/a 20 40 Programs Aired Live on COS -TV n/a n/a n/a 100 100 Programs /Printed Pieces Created n/a n/a n/a 8 15 60 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CITY CLERK Code: 010009 Account Number Descri s tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Salaries 185,793 189,896 178,964 200,189 180,189 228,600 511300 Temporary Salaries 0 0 0 2,455 5,000 6,000 512100 FICA Taxes 13,556 13,761 13,017 15,502 14,167 17,947 512225 Deferred Compensation 16,721 17,092 16,107 17,656 15,632 18,774 512301 Group Health Insurance Premium 19,353 20,130 14,530 17,822 13,648 18,389 512305 Dependant Health Ins Premium 6,696 6,694 6,195 6,435 10,357 10,115 512309 Employee Assistance Program 69 69 56 79 56 76 512400 Worker's Comp Insurance 290 286 304 255 237 544 TOTAL PERSONAL SERVICES 242,478 247,928 229,173 260,393 239,286 300,445 533400 Other Contractual Services 1,266 1,022 1,432 1,400 1,400 3,100 533490 Codification Services 3,738 4,690 4,446 4,800 4,800 4,800 534000 Travel and Per Diem 1,242 898 964 750 750 750 534101 Telephone 688 517 154 156 155 155 534105 Cellular Phone 0 0 0 0 0 180 534110 Internet Services 142 84 0 0 0 2,323 534120 Postage 374 299 309 310 310 310 534630 R & M - Office Equipment 9,293 9,277 15,068 11,050 11,500 11,700 534640 R & M Operating Equipment 0 0 0 0 0 1,870 534910 Clerk of Court Filing Fees 38 56 264 150 150 150 534920 Legal Ads 3,231 2,030 1,145 1,500 1,500 1,500 534990 Election Costs 7,992 31,815 7,919 32,000 32,660 8,750 535200 Departmental Supplies 315 291 289 300 550 550 535210 Computer Supplies 677 654 1,100 1,545 800 1,500 535230 Small Tools 0 385 2,525 0 0 1,470 535410 Dues and Memberships 875 825 650 720 720 1,320 535420 Books and Publications 89 23 0 100 100 100 535450 Training and Education . 449 600 550 450 250 1,350 TOTAL OPERATING EXPENDITURES 30,409 53,466 36,815 55,231 55,645 41,878 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 4,003 2,970 2,970 7,000 TOTAL CAPITAL OUTLAY 0 0 4,003 2,970 2,970 7,000 TOTAL CITY CLERK 272,887 301,394 269,991 318,594 297,901 349,323 61 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CITY ATTORNEY The City Attorney is appointed by the City Council to serve as the City's legal counsel. The City Attorney is legal advisor and attorney to officials of the City in matters affecting the City or relating to official duties of City Officers. The City Attorney represents the City in defense of litigation and provides legal counsel for bond issues and property transactions. The Office of City Attorney prepares legal instruments, including resolutions, ordinances, closing documents, bond sale documents, and legal opinions, as required. The budget for the Office of City Attorney also includes legal fees paid to special counsel for the Code Enforcement Board and litigated actions as required. FISCAL YEAR 2014 ACCOMPLISHMENTS J Attended City Council, Planning and Zoning and Board of Adjustment meetings. .4 Provided regular updates to the City Council on pending suits and legal cases. FISCAL YEAR 2015 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 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Number of Resolutions 33 38 35 35 35 Number of Ordinances 16 11 12 10 10 Number of Meetings 48 30 33 48 48 62 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGETI PROGRAM BUDGET DESCRIPTION FOR CITY ATTORNEY STAFFING NATURE OF ACTIVITY 13/14 14/15 25.00% 25.00% Counsel to City Council and Other OU 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 City'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 Manager 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% CITY ATTORNEY BUDGET SUMMARY The Fiscal Year 2014-15 budget for the City Attorney is $102,282. This compares to the 2013-14 projected expenditures of $102,299, as an decrease of $17 or .02%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditure; Budget Difference Personal Services $ - $ - $ - $ - $ - $ - $ Operating Expenses 98,714 94,719 95,775 102,270 102,299 102,282 (17) Capital Outlay Total $ 98,714 $ 94,719 $ 95,775 $ 102,270 $ 102,299 $ 102,282 $ (17) Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: Difference 1. Personal Services - No change $ 2. Operating Expenses - Net decrease in Computer Supplies $ (17) 3. Capital Outlay - No capital outlay requested for FY 2014-15 $ 63 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CITY ATTORNEY Code: 010010 Account Description OPERATING EXPENDITURES FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget 533400 Other Contractual Services 95,770 92,100 93,450 100,000 100,000 100,000 534000 Travel and Per Diem 0 0 0 0 0 0 534101 Telephone 344 253 75 80 77 80 534105 Cellular Phone 0 0 0 0 0 0 534110 Internet Services 41 144 0 0 0 0 534115 On -Line Services 1,547 1,309 1,428 1,430 1,428 1,428 534120 Postage 10 7 14 10 50 50 534630 R & M - Office Equipment 149 149 149 150 149 149 534995 Litigation Expenses 0 10 0 0 0 0 535200 Departmental Supplies 62 0 0 0 0 0 535210 Computer Supplies 49 0 0 0 20 0 535410 Dues and Memberships 365 0 225 150 125 125 535420 Books and Publications 377 747 435 450 450 450 535450 Training and Education 0 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 98,714 94,719 95,775 102,270 102,299 102,282 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 0 TOTAL LEGAL DEPARTMENT 98,714 94,719 95,775 102,270 102,299 102,282 64 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS ✓ Refinanced bonded debt secured by discretionary sales taxes and stormwater fees by issuing bank notes. ✓ Issued bank notes to finance the purchase of carts instead of having them leased and issued bank notes for mowing equipment that was necessary to replace. ✓ Undertook a more active role in budget development and presentation than previously required, as a result of the leadership style of the new City Manager. ✓ Prepared and presented a detailed analysis of General Fund's cash reserve requirements that might be needed to adequately handle an emergency. ✓ 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 2012-2013, as required by State Statue 163.356 (3) (C). ✓ Fifteenth time awardee of the Government Finance Officer's Association Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report and tenth 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 2012-2013 financial audit. ✓ Maintained the American Express corporate card reward program and Bank of America purchasing card program. ✓ 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. 65 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FISCAL YEAR 2015 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 2013-2014 Comprehensive Annual Financial Report to Government Finance Officers Association for Excellence for Financial Award and 2014-2015 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. > Provide additional financial and budgetary leadership to the Management Team, Budget Review Advisory Committee and City Council. 66 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Total Full and Part-time Positions 176 166 171 175 176 Terminations/Resignations/Retirements 25 16 35 25 30 FIR hours to process new employee 3 3 3 3 3 Applications processed 236 133 159 160 120 New Hires 13 16 13 38 25 Background Checks conducted - non -sworn 8 10 11 25 20 Reported Workers Compensation Claims 15 8 10 10 7 Time frame to hire new employee - non -sworn 14 days 14 days 21 days 21 days 14 days_ Time frame to hire new employee - sworn 2 months 2 months 1.5 Months 1.5 Months 1.5 Months Program Cost Per Capita $20.99 $21.80 $22.11 $23.23 $24.42 Journal Entries Processed 921 906 891 900 900 Accounts Payable Invoices Processed 6,065 5,920 5,480 5,400 5,600 Accounts Payable Checks Processed 2,796 2,643 2,493 2,450 2,400 Purchase Orders Processed 228 201 233 225 230 Payroll Checks Processed 4,300 3,979 4,082 4,100 4,200 Purchasing/Corporate Card Transactions Processed 1,502 1,522 1,054 1,250 1,250 Purchasing Card Users 39 39 39 39 39 Garage Sale Permits Issued 871 855 873 900 900 Number of Fixed Assets Records 2,220 2,207 2,220 2,200 2,200 Comprehensive Annual Financial Statement issued 03/19/12 03/19/13 03/06/14 02/28/15 02/15/16 Annual Budget Document issued 11/04/11 10/31/12 10/22/13 10/30/14 10/30/15 Excellence in Financial Reporting Award (consecutive years) 13 14 15 16 17 Distinguished Budget Presentation Award (consecutive years) 7 8 9 10 11 67 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET FOR ADMINISTRATIVE SERVICES STAFFING NATURE OF ACTIVITY 13/14 14/15 7.000/0 7.00% 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, conduct new hire orientations, conduct employment and background investigations, coordinate with departments regarding examinations for skilled positions. 11.00% 11.00% In -Service Actions - Process employee action notices for activity - promotions, demotions and transfers. Maintain personnel and subject files. Update salary schedules and compensation plans. Administer employee evaluation program. 2.00% 2.00% Union Negotiations, Contract Administration - Negotiate labor agreements with both PBA and CWA and any Memo's of Understanding that may be necessary during the life of existing contracts. Perform support research, document preparation and record minutes. Review, rewrite and organize Rules and Regulations. 2.00% 2.00% 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 necessary employee training. Maintain the City's Policy and Procedures Manual. Also, maintain an Employee 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 Employee Assistance Program for employees and family members with any mental health and/or stress related problems. 7.00% 7.00% Effective Insurance Plans - Develop and maintain a comprehensive, innovative and effectively managed insurance benefits plan for all employees and dependents. Provide clear prevention opportunities and participation options for employees and dependents. 8.00% 8.00% Grants & Special Proiects - Responsible for quarterly status, reimbursement reports, close out documentation and federal and state compliance to grantors. 10.00% 10.00% General Accounting - Data entry for general ledger activity for all City operations, bank reconciliations, preparation of federal, State and local reports, and allocation of charges to City departments. Ensure all accounting information is entered timely and accurately. Maintain fixed assets records and ensure assets are recorded and tagged properly. Account for all Capital Projects. 15.00% 15.00% Accounts Payable - Review all requests for payment and prepare checks. Process and pay purchasing card transactions. Ensure appropriate discounts are taken and invoices are paid prior to due date, audit travel expense reports and prepare year end 1099's. 9.00% 9.00% Payroll - Review and process payroll, including benefits, deductions, leave availability, and workers compensation. Prepare quarterly and annual payroll tax reports and quarterly reports to the workers compensation insurance carrier. Prepare employee insurance invoices for payment and process year end W -2's. 7.00% 7.00% Budget - Assist the City Manager in preparation of annual budget. Ensure budget is comprehensive as to communication, coordination and control. Submit final budget to the Government Finance Officers Association Awards Program and quarterly budget amendment packages to the Council. 2.00% 2.00% Risk Management - Ensure that insurance claims are promptly submitted to the insurance carrier. Resolve minor claims that are lower than deductible limits in a fair and consistent manner. 15.00% 15.00% Auditing and Financial Reporting - Analyze general ledger accounts, develop and prepare subsidiary ledgers for the annual audit. Analyze financial data. Prepare monthly budget to actual statements and annual financial statements. Prepare annual State reports, such as Comptroller's Report, Transportation Report, and other complex financial analyses. Invest operating and construction funds. Make debt service payments and record transactions. Complete the Comprehensive Annual Financial Report and submit to the Government Finance Officers Association Award Program. 5.00% 5.00% Cash Management - Collect revenues from taxes, intergovernmental revenues, franchise fees, utility taxes, occupational licenses, parking citations, special assessments, and rentals. Monitor collections as compared to budget. Invest any available cash balances, as warranted. 100.00% 100.00% 68 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGE'Ii ADMINISTRATIVE SERVICES BUDGET SUMMARY The Fiscal Year 2014-2015 budget for Administrative Services is $541,211. This compares to the 2013-2014 projected expenditures of $515,328, an increase of $25,883 or 5.0%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditure; Budget Difference Personal Services Operating Expenses Capital Outlay $ 398,534 $ 399,963 $ 400,429 $ 413,607 $ 425,263 $ 454,152 $ 28,889 82,515 78,080 84,932 88,314 88,545 87,059 (1,486) - - 1,600 1,520 (1,520) Total $ 481,049 $ 478,043 $ 485,361 $ 503,521 $ 515,328 $ 541,211 $ 25,883 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: 1. Personal Services - Increase due to salary increases for all employees and addition of a part-time employee 2. Operating Expenses - Decrease mainly due to Audit Fees, Advertising and Travel 3. Capital Outlay -No Capital Outlay requested for FY 2014-2015 Difference $ 28,889 $ (1,486) $ (1,520) PERSONAL SERVICES SCHEDULE ADMINISTRATIVE SERVICES DEPARTMENT POSITION Admin Services Director Director of Finance Junior Accountant Human Resources Specialist Accounting CI;erk III Accounting Clerk II Accounting Clerk I PAY RANGE 68,371 / 136,144 68,371 / 136,144 37,936 / 75,540 31,720 / 63,163 29,041 / 52,452 27,341 / 49,381 11.68 / 20.49 Projected FULL TIME EQUIVALENTS Expenditure GRADE 12-13 13-14 82 1.00 1.00 82 1.00 1.00 39 1.00 1.00 33 1.00 1.00 29 0.00 1.00 26 1.00 0.00 22 0.00 0.50 14-15 1.00 1.00 1.00 1.00 1.00 0.00 0.50 13-14 $ 92,800 90,950 64,500 52,000 30,250 7,850 Adopted Budget 14-15 $ 100,300 93,700 66,500 56,000 32,500 17,400 5.00 5.50 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 5.50 $ 338,350 $ 366,400 500 500 25,922 28,068 29,790 31,455 27,788 22,795 2,313 3,872 126 153 474 909 425,263 $ 454,152 69 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET ADMINISTRATIVE SERVICES DEPARTMENT Code: 010020 Account Number Descri I tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 315,985 314,778 319,054 329,750 338,350 366,400 511400 Overtime 448 330 68 500 500 500 512100 FICA Taxes 24,165 23,884 24,218 25,264 25,922 28,068 512225 Deferred Compensation 28,479 28,360 28,409 29,723 29,790 31,455 512301 Group Health Insurance Premium 28,399 29,432 25,935 27,756 27,788 22,795 512305 Dependent Insurance 451 2,590 2,130 25 2,313 3,872 512309 Employee Assistance Program 115 115 111 115 126 153 512400 Worker's Comp Insurance 492 474 504 474 474 909 TOTAL PERSONAL SERVICES 398,534 399,963 400,429 413,607 425,263 454,152 OPERATING EXPENDITURES 533120 Consultants 975 444 1,659 7,400 7,400 7,400 533175 Employee Background Testing 5,633 4,096 7,665 4,500 4,000 4,000 533200 Audit Fees 35,504 33,854 34,380 34,325 34,325 33,742 533400 Other Contractual Services 1,691 770 2,205 1,200 1,000 1,000 534000 Travel and Per Diem 1,872 1,536 1,930 2,000 2,727 2,200 534101 Telephone 688 551 609 384 360 360 534105 Cellular Telephone 559 563 517 560 660 600 534110 Internet Access 258 543 480 480 480 432 534120 Postage 1,847 1,396 2,171 1,950 1,850 1,900 534130 Express Mail 0 57 13 100 0 100 534630 R & M - Office Equipment 21,499 22,223 23,464 23,915 25,400 26,000 534700 Printing and Binding 2,298 1,706 2,526 2,150 1,750 1,650 534800 Promotional Activities 355 243 170 475 450 450 534825 Advertising 0 0 0 0 594 0 534920 Legal Ads 938 781 496 700 454 400 535200 Departmental Supplies 3,147 4,495 2,527 3,000 3,000 3,000 535205 Bank Charges 790 169 160 115 110 90 535210 Computer Supplies 654 910 560 950 1,100 750 535410 Dues and Memberships 1,737 1,644 1,184 1,625 1,185 1,185 535420 Books and Publications 1,296 1,394 1,452 1,485 1,000 1,000 535450 Training and Education 774 705 764 1,000 700 800 TOTAL OPERATING EXPENDITURES 82,515 78,080 84,932 88,314 88,545 87,059 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 1,600 1,520 0 TOTAL CAPITAL OUTLAY 0 0 0 1,600 1,520 0 TOTAL ADMINISTRATIVE SERVICES 481,049 478,043 485,361 503,521 515,328 541,211 70 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014 ACCOMPLISHMENTS ✓ Completed citywide computer replacement. ✓ Upgraded internet connect from T1 to 20Mbps (increased bandwidth). ✓ Provided citywide training on Microsoft Windows 7 and Microsoft Office 2010. ✓ Established track -it server to organize all work orders related to hardware, network, security, software, telecomm, training, purchasing, web/broadcast, photography and publications. ✓ Continued VMware server virtualization expansion. ✓ Continued server replacement / upgrade program. ✓ Replaced City internet firewall ✓ Replace City voice and data network switch infrastructure. FISCAL YEAR 2015 GOALS AND OBJECTIVES ➢ Continue to implement citywide network upgrades to include: > Replacement of Uninterrupted Power Supply (UPS) units. D Continue server replacement / upgrade program D Continue VMware server virtualization expansion D Upgrade network wiring > Continue to assess City's current data, software and hardware needs. > Implement two factor authentication required. PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Workorders Processed 3571 2146 2336 2500 2330 Server Outages Serviced 5 4 10 12 5 Network Outages Serviced 2 2 2 2 2 Phone System Outages Serviced 1 2 2 2 2 User Training hours performed/supported 150 50 100 100 100 71 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Management Information Systems is $208,239. This compares to the 2013- 2014 projected expenditures of $157,823, an increase of $50,416 or 31.9%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 231,289 $ 117,621 $ 114,082 $ 167,519 $ 131,995 $ 140,334 $ 8,339 Operating Expenses 43,144 38,642 47,535 25,828 25,828 32,905 7,077 Capital Outlay 365 5,263 35,000 35,000 Total $ 274,798 $ 161,526 $ 161,617 $ 193,347 $ 157,823 $ 208,239 $ 50,416 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: Difference 1. Personal Services - Increase due to salary increases for all employees. $ 8,339 2. Operating Expenses - Net increase due to computer supplies and repair and maintenance of equipment. $ 7,077 3. Capital Outlay - No Capital Expenditures for FY 13/14 $ 35,000 PROGRAM BUDGET DESCRIPTION FOR THE MANAGEMENT INFORMATION SERVICES STAFFING NATURE OF ACTIVITY _ 13/14 14/15 25.00% 40.00% Network Analysis, Design., and Configuration - This includes the assessment of the citys' current data needs, as well as, projected needs for all software and hardware, and the documentation of all systems. 30.00% 25.00% End User Support - This includes hardware troubleshooting and repair, as well as, assisting users in the use of all data resources. 25.00% 20.00% Network Administration - This includes the daily administration of network resources such as maintaining user accounts, e-mail accounts, data backup etc... 3.00% 5.00% Division Administration - This includes the functions necessary to support the internal administrative needs of the MIS division's resources and personnel. 1.00% 10.00% Technology Research and Development - This is the time necessary to research and evaluate technology related products and services for purchase and implementation. 16.00%N/A 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% 72 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE MANAGEMENT INFORMATION SERVICES POSITION Network Manager Systems Engineer Senior System Analyst Systems Analyst PAY RANGE 47,937 / 86,580 39,022 / 70,478 37,885 / 71,847 36,428 / 69,083 Audio Visual Aid (Temporary) GRADE 70 62 61 60 FULL TIME EQUIVALENTS 12-13 13-14 14-15 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 0.00 Projected Expenditure 13-14 Adopted Budget 14-15 $ 59,000 $ 60,800 29,100 12,500 48,800 3,545 3.00 4.00 2.00 Overtime FICA Taxes Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 104,145 $ 109,600 7,967 8,384 9,054 9,864 10,556 12,150 46 51 227 285 $ 131,995 $ 140,334 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY GENERAL FUND DESCRIPTION Backup Server Upgrades Physical Servers 2014-15 2015-16 2016-17 2017-18 2018-2019 TOTAL $ 20,000 $ - $ - $ - $ - $ 20,000 15,000 15,000 15,000 15,000 15,000 75,000 Total $ 35,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 95,000 CAPITAL OUTLAY SCHEDULE MANAGEMENT INFORMATION SERVICES - TO BE FUNDED BY DISCRETIONARY SALES TAX DESCRIPTION FDLE Computer Firewall Citywide Computer Upgrades Citywide Computer Replacements 2014-15 2015-16 2016-17 2017-18 2018-2019 TOTAL $ $ 5,000 $ - $ 5,000 $ - $ 5,000 $ 15,000 50,000 50,000 50,000 50,000 50,000 250,000 - 165,000 165,000 Total $ 55,000 $ 50,000 $ 55,000 $ 50,000 $ 220,000 $ 430,000 73 i CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET MANAGEMENT INFORMATION SYSTEMS Code: 010021 Account Number Descri 1 tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Protected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 177,558 83,050 85,410 122,711 100,600 109,600 511300 Temporary Salaries 6,419 6,762 2,288 3,545 3,545 0 512100 FICA Taxes 13,997 6,824 6,664 9,659 7,967 8,384 512225 Deferred Compensation 15,980 7,475 7,687 11,044 9,054 9,864 512301 Group Health Insurance Premium 17,023 13,197 11,835 15,052 10,556 12,150 512305 Dependant Health Ins Premium 0 0 0 5,222 0 0 512309 Employee Assistance Program 61 46 46 59 46 51 512400 Worker's Comp Insurance 251 267 152 227 227 285 TOTAL PERSONAL SERVICES 231,289 117,621 114,082 167,519 131,995 140,334 OPERATING EXPENDITURES 533120 Consultants 0 0 2,000 0 0 0 534000 Travel and Per Diem 0 0 44 200 200 200 534101 Telephone 8,739 2,355 236 240 240 240 534105 Cellular Phone 892 938 746 775 775 775 534110 Internet Access 2,364 1,907 1,517 1,600 1,600 865 534120 Postage 66 93 33 0 0 0 534130 Express Mail 464 120 15 50 50 50 534630 R & M - Office Equipment 45 0 0 50 50 0 534640 R & M -Operating Equipment 20,575 25,853 20,884 15,202 15,202 23,300 535200 Departmental Supplies 381 808 139 100 100 100 535210 Computer Supplies 8,231 6,089 13,486 2,093 2,093 4,000 535230 Small Tools and Equipment 275 178 0 300 300 1,000 535280 Broadcast Supplies 0 0 7,781 2,198 2,198 0 535410 Dues and Memberships 100 179 359 700 700 375 535420 Books and Publications 112 122 0 76 76 0 535450 Training and Education 900 0 295 2,244 2,244 2,000 TOTAL OPERATING EXPENDITURES 43,144 38,642 47,535 25,828 25,828 32,905 CAPITAL OUTLAY 606400 Vehicles and Equipment 365 5,263 0 0 0 35,000 TOTAL CAPITAL OUTLAY 365 5,263 0 0 0 35,000 TOTAL MANAGEMENT INFORMATION SYSTEMS DIVISION 274,798 161,526 161,617 193,347 157,823 208,239 74 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET POLICE DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS AND UNITS The Fiscal Year 2014-2015 Adopted budget for the Police Department as a whole is $4,551,343. This compares to the 2013- 2014 projected expenditures of $4,439,131, an increase of $112,212 or 2.5%. Amended Projected Adopted FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 FY 14/15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $4,577,427 $4,060,041 $3,972,888 $3,968,484 $3,965,279 $4,068,022 $ 102,743 Operating Expenses 451,677 451,519 450,391 426,530 456,414 472,769 16,355 Capital Outlay 44,078 4,189 11,983 17,123 17,438 19,200 1,762 Total $5,073,182 $4,515,749 $4,435,262 $4,412,137 $4,439,131 $4,559,991 $ 120,860 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Increase due to estimated salary increases and additional staffing 2. Operating Expenses - mainly due to additional software support and internet charges for aircards 3. Capital Outlay - Net increase in capital outlay items. Difference $ 102,743 $ 16,355. $ 1,762 Sebastian Police Department Cost Allocation Dispatch 12% Investigation 16% Code Enforcement 4% Police Administration Iti%a Police Operations 52% 75 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CONSOLIDATED POLICE DEPARTMENT POLICE ADMINISTRATION 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 Projected 2015 Budget PERSONAL SERVICES $ 649,180 $ 669,551 $ 635,685 $ 528,736 $ 566,614 $ 627,929 OPERATING EXPENDITURES 112,909 100,980 89,335 96,622 96,388 106,993 CAPITAL OUTLAY 9,000 - 7,500 9,123 12,500 - TOTAL $ 771,089 $ 770,531 $ 732,520 $ 634,481 $ 675,502 $ 734,922 POLICE OPERATIONS PERSONAL SERVICES $ 2,395,856 $ 2,185,021 $ 2,183,234 $ 2,154,917 $ 2,104,765 $ 2,140,844 OPERATING EXPENDITURES 224,205 220,863 229,517 198,800 214,815 218,114 CAPITALOUTLAY 31,925 812 4,483 8,000 4,938 18,200 TOTAL $ 2,651,986 $ 2,406,696 $ 2,417,234 $ 2,361,717 $ 2,324,518 $ 2,377,158 POLICE DETECTIVE PERSONAL SERVICES $ 912,574 $ 598,853 $ 549,229 $ 601,452 $ 615,134 $ 608,514 OPERA TING EXPENDITURES 89,177 99,773 100,750 99,116 105,866 111,815 CAPITAL OUTLAY 3,153 1,381 - - - 1,000 TOTAL $ 1,004,904 $ 700,007 $ 649,979 $ 700,568 $ 721,000 $ 721,329 POLICE DIS PATCI 1 PERSONAL SERVICES $ 479,980 $ 464,406 $ 464,848 $ 535,092 $ 530,479 $ 536,329 OPERATING EXPENDITURES 5,899 6,747 7,871 11,487 14,521 12,262 CAPITALOUTLAY - 1,996 - - - - TOTAL $ 485,879 $ 473,149 $ 472,719 $ 546,579 $ 545,000 $ 548,591 POLICE CODE ENFORCEMENT PERSONAL SERVICES $ 139,837 $ 142,210 $ 139,892 $ 148,287 $ 148,287 $ 154,406 OPERATING EXPENDITURES 19,487 23,156 22,918 20,505 24,824 23,585 CAPITALOUTLAY - - - - - - TOTA L $ 159,324 $ 165,366 $ 162,810 $ 168,792 $ 173,111 $ 177,991 TOTALS PERSONALSERVICFS $ 4,577,427 $ 4,060,041 $ 3,972,888 5 3,968,484 $ 3,965,279 $ 4,068,022 OPERATING EXPENDITURES 451,677 451,519 5 450,391 426,530 456,414 472,769 CAPITAL OUTLAY 44,078 4,189 $ 11,983 17,123 17,438 19,200 TOTAL 5 5,073,182 5 4,515,749 5 4,435,262 $ 4,412,137 $ 4,439,131 $ 4,559,991 76 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS ✓ Completed 1 citizens academy with 24 graduates ✓ Continued the accreditation process by completing inspections and policy review ✓ Continued record maintenance and management of all police department records including public requests ✓ Added an Operations Commander to focus on: quality of essential services to the public (Patrol and Communications), evaluate processes for efficiency and develop future leadership. FISCAL YEAR 2015 GOALS AND OBJECTIVES ➢ Provide Annual FDLE/UCR reports as required ➢ Be successfully reaccredited through the Commission for Florida Law Enforcement Accreditation > Provide vital services to the public through inquiries and public records requests PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/20.12 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Civic meetings attended 50 58 62 75 62 70 Policies reviewed 41 50 35 82 70 70 Unit staff meetings attended 15 15 11 12 15 12 Senior staff meetings attended 40 50 35 15 35 24 Staff inspections performed 6 4 4 4 4 4 Computerized statistical reviews 12 12 12 12 12 12 Crime Prevention Information needs 54 82 84 92 90 90 Youth & Bike Safety Events 12 16 24 28 30 30 Community Events 50 60 64 65 63 60 Background Investigations 22 17 13 10 15 10 Training Assistance 23 24 15 20 20 24 Internal Investigations 1 3 4 2 4 2 Conduct 40 hrs of training for officers 40 36 36 36 36 36 Conduct training for civilian employees 23 19 15 19 15 19 Recruiting and promotional Activities 38 53 60 55 60 60 Number of citations processed 864 1127 738 520 900 600 Number of warnings processed 3233 2925 3592 3796 3300 3500 Number of reports processed 2202 1995 2154 1982 2200 2000 Number of parking citations processed 87 215 53 50 50 50 Number of trespass warnings processed 62 215 172 215 130 200 Fingerprints taken 213 196 0 0 0 0 Statistical reports completed 35 35 35 35 35 35 77 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE ADMINISTRATION STAFFING NATURE OF ACTIVITY 13/14 14/15 37.00% 35.00% General Management - Direct department, develop and expand citizen involvement and public education. Meet with civic groups, media, and other public and private groups. General administrative duties managing the department. 3.00% 3.00% Professional Standards - Oversee all internal affairs investigations and conduct two staff inspections during the year. Oversee all background investigations. Insure that accreditation standards are followed and documented. 0.00% 1.00% Staff Inspections 35.00% 35.00% Records Management - Processing, distributing and entering incident reports, citations, warnings, parking tickets, trespass warnings, and other related records management for the Divisions of the Police Department. 17.00% 21.00% Citizen Requests - Respond to citizen and agency requests for incident reports, accident reports, and local checks by fax, mail or phone. Providing officers with information when requested, signing for, processing and entering subpoenas. Providing records information to citizens in person or by phone. 5.00% 3.00% Reporting - Provide FDLE with UCR reports, update UCR, prepare and provide statistics, update pin map. 3.00% 2.00% Administrative - Mail correspondence to housewatch participants and to program donors, collect copy fees, signoff citation fees and alarm fees. 100.00% 100.00% POLICE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Police Administration is $734,922. This compares to the 2013-2014 projected expenditures of $675,502 (excluding State Pension funds), as an increase of $59,420 or 8.8%. Amended Projected Adopted FY 10-11 FY I1-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 649,180 $ 669,551 $ 635,685 $ 528,736 $ 566,614 $ 627,929 $ 61,315 Operating Expenses 112,909 100,980 89,335 96,622 96,388 106,993 10,605 Capital Outlay 9,000 7,500 9,123 12,500 (12,500) Total $ 771,089 $ 770,531 $ 732,520 $ 634,481 $ 675,502 $ 734,922 $ 59,420 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 projected expenditures: 1. Personal Services - Increase due employee salary increases and additional personnel 2. Operating Expenses - Net increase mainly due to R & M Office Equipment for CAPERS support 3. Capital Outlay - No capital items are budgeted for FY 14/15 Difference $ 61,315 $ 10,605 $ (12,500) 78 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POSITION Chief of Police Deputy Chief of Police Commander Administrative Assistant Records Specialist II Clerical Assistant II PAY RANGE 73,951 / 140,241 58,594 / 116,673 57,937 / 85,454 29,041 / 65,274 29,041 / 65,274 24,979 / 56,154 FULL TIME EQUIVALENTS GRADE 12-13 13-14 14-15 85 1.00 1.00 1.00 77 1.00 1.00 1.00 70 0.00 1.00 1.00 29 1.00 1.00 1.00 29 1.00 1.00 1.00 23 3.00 3.00 3.00 Projected Adopted Expenditure Budget 12-13 14-15 $ 99,950 $ 110,500 104,690 107,700 21,600 52,000 57,500 60,000 27,500 34,000 110,000 108,750 7.00 8.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Chapter 185 Pension Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services 8.00 $ 421,240 $ 472,950 500 31,813 1,305 19,494 35,975 38,007 13,122 161 4,997 500 36,343 1,620 18,248 38,598 34,012 12,961 204 12,493 566,614 $ 627,929 CAPITAL OUTLAY SCHEDULE POLICE ADMINISTRATION DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 TOTAL Public Parking $ 50,000 $ - $ - $ - $ - $ - $ 50,000 $ 50,000 - $ 50,000 79 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET POLICE ADMINISTRATION Code: 010041 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 361,524 372,939 362,903 392,450 421,240 472,950 511300 Temporary Salaries 0 0 0 0 0 0 511400 Overtime 1,456 632 140 500 500 500 512100 FICA Taxes 26,567 27,168 26,843 30,143 31,813 36,343 512215 Clothing Allowance 1,080 1,080 1,080 1,080 1,305 1,620 512225 Deferred Compensation 15,071 16,247 15,196 17,550 19,494 18,248 512250 Chapter 185 Retirement 45,895 51,866 37,014 35,934 35,975 38,598 512251 Chapter 185 State Shared Revenue 133,477 139,263 145,961 0 0 0 512301 Group Health Insurance Premium 42,045 40,822 29,582 32,799 38,007 34,012 512305 Dependant Health Ins Premium 18,478 15,880 12,477 13,122 13,122 12,961 512309 Employee Assistance Program 131 154 152 161 161 204 512400 Worker's Comp Insurance 3,456 3,500 4,337 4,997 4,997 12,493 TOTAL PERSONAL SERVICES 649,180 669,551 635,685 528,736 566,614 627,929 OPERATING EXPENDITURES 533100 Professional Services 2,676 1,545 808 1,500 2,000 300 533415 Janitorial Services 11,420 11,520 960 0 0 0 533500 Investigations 0 0 0 500 500 500 534101 Telephone 11,605 7,776 6,974 7,020 7,800 8,100 534105 Cellular Telephone 1,354 1,377 1,251 1,380 1,320 1,830 534110 Internet Services 1,034 813 165 170 170 1,728 534120 Postage 1,204 1,070 1,338 1,000 1,200 1,200 534310 Electric 30,237 30,649 29,613 30,700 28,000 30,000 534320 Water/Sewer 2,895 2,875 2,898 2,875 3,000 2,900 534500 Insurance 5,467 131 131 5,500 5,740 135 534620 R & M -Vehicles 654 1,269 737 1,200 1,200 1,200 534630 R & M - Office Equipment 26,398 28,708 29,222 26,377 22,000 45,000 534640 R & M -Operating Equipment 128 440 440 1,500 1,500 1,500 534650 R & M -Radio 0 44 123 350 400 400 534800 Promotional Activities 586 440 596 1,000 1,000 900 534820 Designated Expenditure (Greer Donation) 2,916 1,777 3,184 6,000 10,000 0 535200 Departmental Supplies 3,963 3,399 4,157 3,350 4,000 4,000 535210 Computer Supplies 2,129 1,324 2,018 1,000 1,000 1,000 535230 Small Tools and Equipment 163 0 0 0 0 500 535260 Gas and Oil 6,573 4,340 3,241 3,200 3,558 3,600 535270 Uniforms and Shoes 287 88 709 500 500 700 535410 Dues and Memberships 1,220 1,395 770 1,500 1,500 1,500 TOTAL OPERATING EXPENDITURES 112,909 100,980 89,335 96,622 96,388 106,993 CAPITAL OUTLAY 606400 Vehicles and Equipment 9,000 0 7,500 9,123 9,500 0 606405 Vehicles and Equipment (Designated Funi 0 0 0 0 3,000 0 TOTAL CAPITAL OUTLAY 9,000 0 7,500 9,123 12,500 0 TOTAL POLICE ADMINISTRATION 771,089 770,531 732,520 634,481 675,502 734,922 80 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS ✓ Completed directed patrols to deter crime and ensure public safety. ✓ Enforced laws and ordinances while maintaining a community policing philosophy. ✓ Used in-house training and grant funding to augment limited staffing resources. ✓ Evaluated personnel assignments and made task adjustments to maximize personnel directed to essential public safety services. ✓ Participation in Florida Buckle Up and DUI Enforcement Waves. FISCAL YEAR 2015 GOALS AND OBJECTIVES D Focus patrol force on specific quality of life crimes that impact the community. D Enhance efforts to prevent bulk crime activity (thefts, burglaries, auto thefts) by employing field officer engagement in crime prevention initiatives. D Assess and adjust routine procedures (reporting, processing and training) to more effectively respond to and solve crime. D Evaluate and assess current staff, identify potential and provide leadership training for internal supervisory and management development for future command staff roles. D Review investigative responsibilities for follow-up of specified crimes; modify procedures as appropriate to improve efficiency of available budgeted personnel. D Commit to public outreach and increase public contact in non-call/non-enforcement environments, e.g.- community presentations at least three each month. PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Traffic Stops 3,988 5,783 4,243 4,604 4,626 4,800 Officer Initiated Activity 35,199 45,039 39,754 32,519 42,000 45,000 Traffic Enforcement 3,485 5,111 2,539 2,136 2,700 2,500 Parking Enforcement 285 68 162 10 100 100 Alarms 522 517 725 689 600 600 Written Warnings Traffic Stops 3,233 4,558 5,273 3,705 4,000 4,500 Calls for Service 48,159 58,612 54,541 53,091 60,000 60,000 Buckle up and DUI enforcement waves 4 4 4 4 4 4 K-9 usage reports 175 84 106 94 100 100 K-9 training days 52 52 52 52 52 52 Child safety seat programs 7 14 15 7 12 0 Boat safety inspections 3 23 34 45 30 36 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE OPERATIONS DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 38.00% 38.00% Calls for Service - respond to calls for service. 12.00% 10.00% Traffic Stops and Citations - Conduct traffic stops and issue citations and warnings. 5.00% 11.00% Investigations - Conduct vehicle crash investigations. 5.00% 3.00% Criminal Transportation - Transport arrested adults and juveniles to respective detention facilities. 2.00% 2.00% Training and Professional Develo s ment - Provide a minimum of 40 hours of training to all members of the division. 20.00% 22.00% 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% 10.00% K-9 Unit - Responsible for directed patrol and request for officer assists. 3.00% 3.00% Motorcycle/Traffic Unit - Criminal and non -criminal traffic law enforcement and accident investigations 2.00% 1.00% Marine Unit - Patrol waterways, enforce marine laws and perform water rescues. 100.00% 100.00% POLICE OPERATIONS DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Police Operations Division is $2,362,158. This compares to the 2013-2014 projected expenditures of $2,324,518, an increase of $37,640 or 1.6%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 2,395,856 $ 2,185,021 $ 2,183,234 $ 2,154,917 $ 2,104,765 $ 2,140,844 $ 36,079 Operating Expenses 224,205 220,863 229,517 198,800 214,815 218,114 3,299 Capital Outlay 31,925 812 4,483 8,000 4,938 18,200 13,262 Total $ 2,651,986 $ 2,406,696 $ 2,417,234 $ 2,361,717 $ 2,324,518 $ 2,377,158 $ 52,640 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Increase due to estimated salary increases for all employees 2. Operating Expenses - Net increase mainly due to additional internet access and K-9 expenses. 3. Capital Outlay - Net increase for purchase of capital items. Difference $ 36,079 $ 3,299 $ 13,262 82 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE OPERATIONS DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 Sergeants 46,980 / 105,594 30 4.00 4.00 4.00 294,000 308,000 Officers 37,148 / 83,494 27 23.00 23.00 23.00 1,001,600 1,091,000 Part-time Officer 0.50 0.50 0.00 26,665 27.50 27.50 27.00 $ 1,322,265 $ 1,399,000 Overtime 170,000 150,000 FICA Taxes 112,750 118,425 Clothing Allowance 13,995 14,040 Chapter 185 Retirement 265,274 217,828 Group Health Insurance Premium 149,489 144,956 Dependant Health Ins Premium 32,404 30,351 Employee Assistance Program 622 664 Worker's Comp Insurance 37,966 65,580 Total Personal Services $ 2,104,765 $ 2,140,844 CAPITAL OUTLAY SCHEDULE POLICE OPERATIONS DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Night Vision Equipment $ 8,000 $ - $ - $ - $ - $ 8,000 Tactical Vests (7) 13,000 13,000 13,000 13,000 13,000 65,000 Bullet Proof Vest Grant (6,500) (6,500) (6,500) (6,500) (6,500) (32,500) Ballistic Shield 1,500 1,500 1,500 1,500 1,500 7,500 Bullet Proof Vests (4) 2,200 2,200 2,200 2,200 2,200 11,000 18,200 $ 10,200 $ 10,200 $ 10,200 $ 10,200 $ 59,000 CAPITAL OUTLAY SCHEDULE POLICE OPERATIONS DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Replacement Vehicles (7) $ 350,000 $ - $ - $ - $ $ 350,000 Boat Motor 18,000 - 18,000 Replacement Vehicles (6) - 300,000 300,000 300,000 300,000 1,200,000 Light Tower 15,000 - 15,000 Speed Trailer 15,000 15,000 2 Trailers 16,000 16,000 200kw Generator - 170,000 170,000 $ 368,000 $ 330,000 $ 300,000 $ 316,000 $ 470,000 $ 1,784,000 83 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET POLICE OPERATIONS Code: 010043 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 1,468,186 1,313,178 1,347,359 1,350,000 1,295,600 1,399,000 511300 Temporary Salaries 28,067 30,321 29,799 30,000 26,665 0 511400 Overtime 136,706 168,716 173,282 150,000 170,000 150,000 512100 FICA Taxes 123,087 113,878 116,930 118,160 112,750 118,425 512215 Clothing Allowance 14,558 13,748 14,742 14,580 13,995 14,040 512250 Chapter 185 Retirement 394,613 325,308 296,926 271,500 265,274 217,828 512301 Group Health Insurance Premium 153,185 145,587 140,010 149,685 149,489 144,956 512305 Dependant Health Ins Premium 32,803 30,390 30,190 32,404 32,404 30,351 512309 Employee Assistance Program 620 582 622 622 622 664 512400 Worker's Comp Insurance 44,031 43,313 33,374 37,966 37,966 65,580 TOTAL PERSONAL SERVICES 2,395,856 2,185,021 2,183,234 2,154,917 2,104,765 2,140,844 OPERATING EXPENDITURES 534105 Cellular Telephone 1,906 2,225 1,916 2,000 2,290 2,400 534110 Internet Access 7,558 7,195 7,203 7,200 7,200 11,664 534120 Postage 219 30 61 100 50 100 534130 Express Mail Charges 49 0 0 0 0 0 534620 R & M -Vehicles 39,052 53,453 56,534 30,000 42,000 40,000 534630 R & M - Office Equipment 597 500 448 500 500 500 534640 R & M -Operating Equipment 7,020 6,851 5,472 6,000 6,800 6,500 534650 R & M -Radio 1,648 860 1,442 1,600 1,600 1,600 534800 Promotional Activities 0 0 121 0 0 0 534810 K-9 Expenditures 6,807 2,412 2,684 2,500 3,200 5,000 535200 Departmental Supplies 9,198 4,628 5,651 6,000 8,000 6,000 535210 Computer Supplies 1,255 611 345 600 600 750 535230 Small Tools and Equipment 416 0 596 1,300 800 1,200 535260 Gas and Oil 131,221 129,199 133,814 125,500 125,175 125,500 535270 Uniforms and Shoes 16,263 12,234 12,612 15,000 16,000 15,800 535275 Safety Equipment 616 640 618 500 600 500 535410 Dues and Memberships 0 25 0 0 0 400 535420 Books and Publications 380 0 0 0 0 200 TOTAL OPERATING EXPENDITURES 224,205 220,863 229,517 198,800 214,815 218,114 CAPITAL OUTLAY 606400 Vehicles and Equipment 31,925 812 4,483 8,000 4,938 18,200 TOTAL CAPITAL OUTLAY 31,925 812 4,483 8,000 4,938 18,200 TOTAL POLICE OPERATIONS DIVISION 2,651,986 2,406,696 2,417,234 2,361,717 2,324,518 2,377,158 84 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014 ACCOMPLISHMENTS ✓ Provided and participated in various community events to enhance public safety and perception 1 Provided DARE, GREAT and various other safety programs at our local schools 1 Clearance rate increased and still is greater than the national and state averages ✓ Continued training for all members to increase knowledge and public service FISCAL YEAR 2015 GOALS AND OBJECTIVES > Continue to provide quality training to agency members ➢ Continue to host and be part of various community events to heighten awareness and security in our community > Maintain a clearance rate greater than the national and state average > Continue to provide professional and diligent investigation of crime > Provide crime analysis and trend data to better benefit the agency and community PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 r Projected 2013/2014 Projected 2014/2015 Burglary Investigations 277 336 96 300 200 Assault Investigations 275 259 186 250 150 Sexual Assault Investigations 11 8 10 10 10 Vehicle Theft Investigation 26 15 10 12 10 Robbery Investigations 2 5 5 5 5 Larceny Investigations 802 491 412 600 450 Juvenile Arrests 58 47 38 40 40 Murder/Attempted Murder Investigations 1 0 0 0 1 0 85 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE POLICE DETECTIVE DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 47.00% 47.00% Investigations - Investigate reported criminal offenses, complete reports on same, conduct interviews, review and assist in the prosecution of suspects. 13.00% 12.00% 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. 8.00% 8.00% Investigations Assistance - Assist Uniform Division and other agencies with investigations. 3.00% 4.00% Training and Professional Development. 16.00% 17.00% Community Meetings/Community Policing 3.00% 2.00% Backgrounds 100.00% 100.00% POLICE DETECTIVE DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Police Detectives is $721,329. This compares to the 2013-2014 projected expenditures of $721,000, a decrease of $329 or .05%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 912,574 $ 598,853 $ 549,229 $ 601,452 $ 615,134 $ 608,514 $ (6,620) Operating Expenses 89,177 99,773 100,750 99,116 105,866 111,815 5,949 Capital Outlay 3,153 1,381 - - 1,000 1,000 Total $ 1,004,904 $ 700,007 $ 649,979 $ 700,568 $ 721,000 $ 721,329 $ 329 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Net decrease due to pension changes and decrease in overtime 2. Operating Expenses - Net increase mainly due to increased Crime Lab charges and internet fees. 3. Capital Outlay - Increase due to purchases of capital items. Difference $ (6,620) $ 5,949 $ 1,000 86 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE POLICE DETECTIVE DIVISION POSITION Investigators Evidence Technician Community Policing Officer Crossing Guards Temp PAY RANGE 37,148 / 83,494 31,720 / 57,290 37,148 / 83,494 Projected FULL TIME EQUIVALENTS Expenditure GRADE 12-13 13-14 14-15 12-13 27 5.00 5.00 5.00 261,000 33 1.00 1.00 1.00 32,500 27 1.00 1.00 1.00 67,000 5.00 5.00 5.00 43,200 Adopted Budget 14-15 268,500 33,500 69,000 43,200 12.00 12.00 12.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Chapter 185 Retirement Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 403,700 35,000 34,156 7,780 2,925 65,703 43,750 11,231 161 10,728 $ 414,200 25,000 34,194 7,780 3,015 51,475 42,633 11,135 178 18,904 615,134 $ 608,514 CAPITAL OUTLAY SCHEDULE POLICE DETECTIVE DIVISION - FUNDED BY GENERAL FUND Description EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 2016-17 2017-18 2017-18 2018-19 TOTAL Evidence Drying Cabinet $ 1,000 $ - $ - $ - $ - $ - $ 1,000 1,000 1,000 87 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET POLICE DETECTIVE DIVISION Code: 010047 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 544,394 347,086 323,378 360,500 360,500 371,000 511300 Temporary Salaries 42,549 46,274 41,990 43,200 43,200 43,200 511400 Overtime 36,641 20,338 25,150 24,000 35,000 25,000 512100 FICA Taxes 46,045 31,346 29,875 33,314 34,156 34,194 512215 Clothing Allowance 7,295 7,240 6,721 7,780 7,780 7,780 512225 Deferred Compensation 2,933 2,997 3,004 2,925 2,925 3,015 512250 Chapter 185 Retirement 135,034 73,481 61,040 63,712 65,703 51,475 512301 Group Health Insurance Premium 51,722 46,549 39,478 43,750 43,750 42,633 512305 Dependant Health Ins Premium 24,962 7,088 9,063 11,382 11,231 11,135 512309 Employee Assistance Program 180 159 148 161 161 178 512400 Worker's Comp Insurance 20,819 16,295 9,382 10,728 10,728 18,904 TOTAL PERSONAL SERVICES 912,574 598,853 549,229 601,452 615,134 608,514 OPERATING EXPENDITURES 533100 Professional Services 53,428 55,490 56,495 56,495 56,495 58,000 533500 Investigations 616 5,488 204 1,000 700 700 534000 Travel and Per Diem 2,070 2,723 6,126 6,000 8,000 8,000 534101 Telephone 0 105 0 0 0 0 534105 Cellular Telephone 1,975 1,374 1,304 1,430 2,080 2,000 534110 Internet Access 0 0 0 0 0 3,024 534115 On-line Services 900 875 1,401 1,000 1,200 1,200 534120 Postage 0 0 0 12 100 100 534130 Express Mail Charges 230 81 267 188 200 200 534400 Rent/Leases 391 391 391 391 391 391 534620 R & M -Vehicles 1,434 3,887 1,520 2,000 3,500 3,500 534640 R & M -Operating Equipment 23 0 0 0 0 0 534650 R & M -Radio 0 0 0 0 0 200 534800 Promotional Activities 1,716 0 431 600 600 400 535200 Departmental Supplies 5,513 3,895 2,744 3,750 4,000 3,500 535210 Computer Supplies 828 393 614 750 1,000 1,000 535230 Small Tools and Equipment 1,235 605 0 438 400 400 535260 Gas and Oil 11,185 16,979 20,351 16,500 17,000 19,000 535270 Uniforms and Shoes 2,472 1,128 919 1,500 1,500 1,500 535275 Safety Equipment 113 140 323 262 400 400 535410 Dues and Memberships 400 0 100 300 300 300 535450 Training and Education 4,648 6,219 7,560 6,500 8,000 8,000 TOTAL OPERATING EXPENDITURES 89,177 99,773 100,750 99,116 105,866 111,815 CAPITAL OUTLAY 606400 Vehicles and Equipment 3,153 1,381 0 0 0 1,000 TOTAL CAPITAL OUTLAY 3,153 1,381 0 0 0 1,000 TOTAL POLICE DETECTIVE DIVISION 1,004,904 700,007 649,979 700,568 721,000 721,329 88 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS 1 Received and addressed calls for service and provided accurate, professional and timely dispatch services to the public and department members. 1 Provided appropriate and professional training to telecommunicator staff and hosted the FDLE Regional CJIS training meeting at Sebastian PD. 1 Maintained compliance with state -mandated training for telecommunicator certification as required by law. FISCAL YEAR 2015 GOALS AND OBJECTIVES 1 Continue to received and address calls for service and provided accurate, professional and timely dispatch services to the public and department members. 1 Obtain appropriate and cost-effective training to all telecommunicators, including grant -funded, on-line and host -local opportunities. 1 Maintain current staffing allocation by enhancing/enriching job function and work environment to reduce turnover and retain existing trained staff. 1 Reduce unexpected leave time and attendance to improve staffing levels and overtime usage. 1 Evaluate alternative call -handling techniques to compliment patrol services and provide more convenient alternatives for citizen requests for services. 1 Consider alternative schedules to maximize service. PERFORMANCE MEASURES 89 Actual Actual Actual Actual Projected Projected Performance Indicators 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 911 Calls Received 6,924 8,021 8,990 9,028 8,500 9,000 Code Violation Calls Received 6,524 6,488 7,871 6,903 6,500 6,500 Total Calls Received 49,006 58,612 55,136 55,309 58,000 60,000 Calls Per Dispatcher 4,900 6,512 6,892 6,636 6,000 10,000 89 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR POLICE DISPATCH UNIT STAFFING NATURE OF ACTIVITY 13/14 14/15 55.00% 53.00% Dis I atch - 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% 29.00% Calls - Receive complaint calls from public and emergency 911 calls 13.00% 14.00% 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. 3.00% 3.00% Training and Professional Development. 100.00% 100.00% POLICE DISPATCH UNIT BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Police Dispatch is $549,633 This compares to the 2013-2014 projected expenditures of $545,000 an increase of $4,633 or .9%. Amended Projected Adopted FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 FY 14/15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 479,980 $ 464,406 $ 464,848 $ 535,092 $ 530,479 $ 536,329 $ 5,850 Operating Expenses 5,899 6,747 7,871 11,487 14,521 12,262 (2,259) Capital Outlay 1,996 - - Total $ 485,879 $ 473,149 $ 472,719 $ 546,579 $ 545,000 $ 548,591 $ 3,591 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: Difference 1. Personal Services - Increase due to salary increases for all employees $ 5,850 2. Operating Expenses - Net decrease mainly due to computer supplies $ (2,259) 3. Capital Outlay - No purchases of capital items. $ 90 ICITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET' PERSONAL SERVICES SCHEDULE POLICE DISPATCH UNIT Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 Communications Supervisor 37,937 / 85,266 39 1.00 1.00 1.00 $ 60,000 $ 63,000 Communication Technician 29,041 / 65,274 29 8.00 9.00 9.00 299,000 303,000 Communication Technician (Part-time) 0.50 0.00 0.00 9.50 10.00 10.00 $ 359,000 $ 366,000 Overtime 48,000 40,000 FICA Taxes 30,675 30,637 Deferred Compensation 36,630 36,540 Group Health Insurance Premium 49,270 56,352 Dependant Health Ins Premium 6,017 5,523 Employee Assistance Program 230 254 Worker's Comp Insurance 657 1,023 Total Personal Services $ 530,479 $ 536,329 CAPITAL OUTLAY SCHEDULE POLICE DISPATCH UNIT - FUNDED BY GENERAL FUND Description Zetron Instant Replay EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL $ - $ 13,000 $ - $ - $ - $ 13,000 - $ 13,000 - $ 13,000 9.1 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET POLICE DISPATCH UNIT Code: 010049 Account Number Descri i tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 306,487 307,318 294,494 363,500 359,000 366,000 511400 Overtime 58,259 43,677 73,427 40,000 48,000 40,000 512100 FICA Taxes 26,835 25,682 27,604 30,405 30,675 30,637 512225 Deferred Compensation 31,016 29,914 29,633 36,315 36,630 36,540 512301 Group Health Insurance Premium 46,031 47,307 33,370 57,937 49,270 56,352 512305 Dependant Health Ins Premium 10,570 9,726 5,614 6,048 6,017 5,523 512309 Employee Assistance Program 198 204 165 230 230 254 512400 Worker's Comp Insurance 584 578 541 657 657 1,023 TOTAL PERSONAL SERVICES 479,980 464,406 464,848 535,092 530,479 536,329 OPERATING EXPENDITURES 534000 Travel and Per Diem 600 62 572 1,000 1,500 1,500 534101 Telephone 0 153 0 0 0 0 534105 Cellular Telephone 233 250 214 235 130 130 534110 Internet Access 157 480 494 480 494 432 534630 R & M -Office Equipment 2,305 2,981 2,309 2,800 1,500 2,800 534640 R & M -Operating Equipment 149 0 0 100 100 100 534650 R & M -Radios 212 10 0 300 300 200 534800 Promotional Activities 81 56 100 200 150 200 535200 Departmental Supplies 954 1,220 1,166 750 750 750 535210 Computer Supplies 566 1,058 125 900 3,629 900 535270 Uniforms 0 0 0 1,000 2,000 1,800 535275 Safety Equipment 0 0 0 0 0 200 535410 Dues and Memberships 222 177 222 222 468 500 535420 Books and Publications 0 0 0 0 0 250 535450 Training and Education 420 300 2,669 3,500 3,500 2,500 TOTAL OPERATING EXPENDITURES 5,899 6,747 7,871 11,487 14,521 12,262 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,996 0 0 0 0 TOTAL CAPITAL OUTLAY 0 1,996 0 0 0 0 TOTAL POLICE DISPATCH UNIT 485,879 473,149 472,719 546,579 545,000 548,591 ,92 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CODE ENFORCEMENT DIVISION The Code Enforcement division enforces regulations to ensure the beauty and character of the City by responding to citizen complaints and self initiated enforcement. While providing support to other departments and the Special Magistrate, this division works to solicit voluntary compliance whenever possible. FISCAL YEAR 2014 ACCOMPLISHMENTS 1 Provided training and education to members of the community for city ordinances 1 Continued a proactive approach to violations ✓ Responded to code complaints in the most efficient manner FISCAL YEAR 2015 GOALS AND OBJECTIVES ➢ Continue to be proactive in addressing violations of city ordinances ➢ Provide training and awarness programs for the community > Maintain false alarm program in an efficient and effective manner PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Water Violations N/A 3 5 5 5 Code Violations 1,517 1,732 1,509 1,200 1,500 Illegal Signs 523 520 560 515 550 Nuisance Abatement 283 327 309 315 315 Re -inspections 2,155 2,710 2,513 2,000 2,500 Property Inspections 249 280 327 310 310 PROGRAM BUDGET DESCRIPTION FOR THE CODE ENFORCEMENT DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 52.00% 50.00% Citizen Com I laints - Respond to complaints of city ordinance violations and self -initiate code compliance and enforcement. 30.00% 32.00% 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. 17.00% 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% 100.00% 93 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CODE ENFORCEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Code Enforcement is $177,991. This compares to the 2013-2014 projected expenditures of $173,111, an increase of $4,880 or 2.8%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 139,837 $ 142,210 $ 139,892 $ 148,287 $ 148,287 $ 154,406 $ 6,119 Operating Expenses 19,487 23,156 22,918 20,505 24,824 23,585 (1,239) Capital Outlay Total $ 159,324 $ 165,366 $ 162,810 $ 168,792 $ 173,111 $ 177,991 $ 4,880 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: Difference 1. Personal Services - Employees receiving a 3% salary increase $ 6,119 2. Operating Expenditures - Net decrease due to court filing fees and gas and oil charges. $ (1,239) 3. Capital Outlay - No purchases of capital items. $ PERSONAL SERVICES SCHEDULE CODE ENFORCEMENT DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 12-13 13-14 14-15 12-13 14-15 Code Enforcement Officer 30,770 / 69,159 32 2.00 2.00 2.00 $ 67,000 $ 70,500 Administrative Assistant 36,428 / 69,083 60 1.00 1.00 1.00 44,400 45,700 3.00 3.00 3.00 $ 111,400 $ 116,200 Overtime 100 100 FICA Taxes 8,631 8,998 Clothing Allowance 1,320 1,320 Deferred Compensation 10,035 10,467 Group Health Insurance Premium 14,884 14,369 Dependant Health Ins Premium 662 704 Employee Assistance Program 69 69 Worker's Comp Insurance 1,186 2,179 Total Personal Services $ 148,287 $ 154,406 94 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CODE ENFORCEMENT DIVISION Code: 010045 Account Number Desert 'bon FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 103,898 104,109 106,172 111,400 111,400 116,200 511400 Overtime 457 0 0 100 100 100 512100 FICA Taxes 7,903 7,817 8,099 8,631 8,631 8,998 512215 Clothing Allowance 240 240 240 1,320 1,320 1,320 512225 Deferred Compensation 9,392 9,370 9,555 10,035 10,035 10,467 512301 Group Health Insurance Premium 16,294 18,993 14,056 14,884 14,884 14,369 512305 Dependant Health Ins Premium 452 430 493 662 662 704 512309 Employee Assistance Program 63 69 69 69 69 69 512400 Worker's Comp Insurance 1,138 1,182 1,208 1,186 1,186 2,179 TOTAL PERSONAL SERVICES 139,837 142,210 139,892 148,287 148,287 154,406 OPERATING EXPENDITURES 534000 Travel and Per Diem 0 315 297 400 400 400 534101 Telephone 458 340 0 0 0 0 534105 Cellular Telephone 469 491 434 470 600 600 534110 Internet Services 1,001 1,012 1,010 965 960 865 534120 Postage 5,284 5,509 5,537 4,000 5,000 5,000 534620 R & M -Vehicles 1,410 1,723 1,425 1,650 1,400 1,400 534910 Clerk of Court Filing Fees 3,259 3,177 3,210 3,000 4,000 3,200 535200 Departmental Supplies 556 753 554 700 700 700 535210 Computer Supplies 147 297 131 250 250 250 535230 Small Tools and Equipment 90 0 0 100 100 100 535260 Gas and Oil 6,302 8,824 9,571 8,000 10,344 10,000 535270 Uniforms and Shoes 451 232 429 500 500 500 535275 Safety Equipment 0 0 0 100 100 535410 Dues and Memberships 60 70 70 70 70 70 535450 Training and Education 0 413 250 400 400 400 TOTAL OPERATING EXPENDITURES 19,487 23,156 22,918 20,505 24,824 23,585 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 159,324 165,366 162,810 168,792 173,111 177,991 95 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT CONSOLIDATED BUDGET FOR ALL DIVISIONS The Fiscal Year 2014-2015 Adopted budget for Public Works Department as a whole is $3,483,929. compares to the 2013-2014 projected expenditures of $3,248,691, an increase of $235,238 or 7.2%. Personal Services Operating Expenses Capital Outlay FY 09/10 Actual FY10/11 FY11/12 Actual Actual Projected FY 12/13 Expenditures Adopted FY 13/14 Budget This Difference $ 2,503,832 $ 2,199,973 $ 2,132,926 $ 2,159,634 $ 2,324,459 988,217 988,177 953,747 982,661 1,110,470 49,700 13,104 16,734 106,396 49,000 $ 164,825 127,809 (57,396) Total $ 3,541,749 $ 3,201,254 $ 3,103,407 $ 3,248,691 $ 3,483,929 $ 235,238 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: 1. Personal Services - Net increase due to salary increases for all employees 2. Operating Expenses - Increase mainly due to increase in quarter round cleaning. 3. Capital Outlay - Decrease due to less spending for capital items. Difference $ 164,825 $ 127,809 $ (57,396) Public Works Department Cost Allocation Parks 27% Fleet Maintenance 6% Cemetery 6% 4044 Stormwater 31% Roads 21% Facilities Maintenance 9°/0 96 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET ROADS & MAINTENANCE 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 Projected 2015 Budget PERSONAL SERVICES $ 673,724 $ 623,760 $ 617,721 $ 654,507 $ 589,188 $ 622,011 OPERATING EXPENDITURES 113,982 113,357 111,452 108,297 108,443 115,780 CAPITAL OUTLAY 1,665 - 38,579 31,310 31,283 10,000 TOTAL $ 789,371 $ 737,117 $ 767,752 $ 794,114 $ 728,914 $ 747,791 STORMWATER UTILITY PERSONAL SERVICES $ 536,240 $ 456,842 $ 469,592 $ 452,063 $ 441,360 $ 485,870 OPERATING EXPENDITURES 489,067 465,276 331,059 518,000 480,111 583,746 CAPITAL OUTLAY - 1,185 3,783 - - - TOTAL $ 1,025,307 $ 923,303 $ 804,434 $ 970,063 $ 921,471 $ 1,069,616 FLEET MANAGEMENT PERSONAL SERVICES $ 116,266 $ 174,212 $ 181,491 $ 189,907 $ 168,859 $ 187,451 OPERATING EXPENDITURES 26,550 19,555 17,643 24,089 24,297 23,570 CAPITAL OUTLAY - 1,006 3,929 2,000 2,000 3,000 TOTAL $ 142,816 $ 194,773 $ 203,063 $ 215,996 $ 195,156 $ 214,021 FACILITIES MAINTENANCE PERSONAL SERVICES $ 110,977 $ 140,721 $ 129,977 $ 160,058 $ 141,830 $ 169,729 OPERATING EXPENDITURES 113,193 105,539 105,835 122,925 105,210 136,642 CAPITAL OUTLAY - 2,414 18,162 57,000 57,000 2,000 TOTAL $ 224,170 $ 248,674 $ 253,974 $ 339,983 $ 304,040 $ 308,371 PARKS & RECREATION PERSONAL SERVICES $ 677,068 $ 650,016 $ 617,929 $ 669,432 $ 671,585 $ 703,930 OPERATING EXPENDITURES 226,769 226,488 227,421 228,148 226,551 213,825 CAPITAL OUTLAY 11,439 12,129 19,190 16,500 16,113 34,000 TOTAL $ 915,276 $ 888,633 $ 864,540 $ 914,080 $ 914,249 $ 951,755 CEMETERY PERSONAL SERVICES $ 85,698 $ 87,375 $ 107,070 $ 146,812 $ 146,812 $ 155,468 OPERATING EXPENDITURES 18,616 23,532 37,416 39,310 38,049 36,907 CAPITAL OUTLAY - 8,800 - - 990 - TOTAL $ 104,314 $ 119,707 $ 186,122 $ 185,851 $ 192,375 TOTALS PERSONAL SERVICES $ 2,199,973 $ 2,132,926 $ 2,123,780 $ 2,272,779 $ 2,159,634 $ 2,324,459 OPERATING EXPENDITURES 988,177 953,747 830,826 1,040,769 982,661 1,110,470 CAPITAL OUTLAY 13,104 16,734 83,643 106,810 106,396 49,000 TOTAL $ 3,201,254 $ 3,103,407 $ 3,038,249 $ 3,420,358 $ 3,248,691 $ 3,483,929 97 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PUBLIC WORKS ROADS & MAINTENANCE DIVISION The Roads and Maintenance Division is responsible for the repair and maintenance of the public streets and right-of- ways, and public infrastructures such as, docks, piers, boat ramps, and sidewalks, as well as, provide heavy construction support to other departments as needed. FISCAL YEAR 2014 ACCOMPLISHMENTS ✓ Completed Dog Park Restroom / Completed Barber Street Bridge repairs / Completed Football field restroom ✓ Completed bridge repairs on Fleming Street FISCAL YEAR 2015 GOALS AND OBJECTIVES > Continue maintenance on docks > Continue pothole repairs > Continue assisting other departments > Continue assisting contractors > Complete bridge repairs on Barber, Englar, Periwinkle and Hardee > Complete paving of the Barber Street bridge > Complete Blueway Signage PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Miles of Paved Roads Maintained 156 157 157 157 157 Number of Parking Lots Maintained 16 16 16 16 16 Miles of Sidewalks Maintained 26 26 26 26 26 PROGRAM BUDGET DESCRIPTION FOR ROADS & MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 30.00% 30.00% Streets and Alleyways - Maintain 157 miles of paved streets. Maintain sixteen (16) municipally owned parking areas. Perform repairs to streets and roadways that are damaged due to deterioration. 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 C De • artments - 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% 98 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET' ROADS & MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for the Roads and Maintenance Division is $747,791. This compares to the 2013-2014 projected expenditures of $728,914, an increase of $18,877 or 2.6%. Personal Services Operating Expenses Capital Outlay Total FY 10/11 Actual FY 11/12 FY 12/13 Actual Actual Amended FY 13/14 Budget Projected FY 13/14 Expenditures Adopted FY 14/15 Budget Difference $ 673,724 $ 623,760 $ 617,721 $ 654,507 $ 589,188 $ 622,011 $ 32,823 113,982 113,357 111,452 108,297 108,443 115,780 7,337 1,665 38,579 31,310 31,283 10,000 (21,283) $ 789,371 $ 737,117 $ 767,752 $ 794,114 $ 728,914 $ 747,791 $ 18,877 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures 1. Personal Services - Net increase due to salary increases for all employees and vacancies in FY 13/14. 2. Operating Expenses - Increase mainly due to bridge repairs budget under road materials & supplies 3. Capital Outlay - Budgeted capital outlay are less than the prior year. Difference $ 32,823 $ 7,337 $ (21,283) PERSONAL SERVICES SCHEDULE ROADS & MAINTENANCE DIVISION POSITION Public Works Director Administrative Supervisor Maintenance Supervisor Construction Specialist Sign/Traffic Technician Maintenance Worker 111 Maintenance Worker II Maintenance Worker 1 PAY RANGE 68,372 / 136,144 33,680 / 75,700 33,680 / 75,700 32,572 / 73,435 37,241 / 61,453 37,241 / 61,453 25,815 / 58,022 23,596 / 54,590 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget GRADE 12-13 13-14 14-15 13-14 14-15 82 1.00 1.00 1.00 $ 82,400 $ 91,200 35 1.00 1.00 1.00 66,000 68,000 35 1.00 1.00 1.00 56,000 57,500 34 1.00 1.00 0.00 22,500 - 26 1.00 1.00 1.00 48,000 49,500 26 1.00 1.00 1.00 28,500 29,500 24 3.00 3.00 3.00 98,100 100,000 22 1.00 1.00 2.00 22,000 49,000 10.00 10.00 10.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance $ 423,500 7,000 32,456 1,320 36,765 61,879 7,558 230 18,480 $ 444,700 6,000 33,974 960 40,563 60,274 6,484 254 28,802 Total Personal Services $ 589,188 $ 622,011 99 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION - TO BE FUND BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description Enclosed Trailer PW -325 Bob Cat Skid Steer PW -76 Pickup PW -301 Backhoe PW -29 Trailer PW -76 Open Trailer PW -358 Open Trailer PW -360 Pick Up PW -05 Pick Up PW -300 Sign Truck PW -08 Tractor PW -337 Cat Loader One Ton Utility Bed Truck 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL $ 10,000 $ $ $ - $ $ 10,000 70,000 70,000 25,000 25,000 85,000 - 85,000 12,000 12,000 5,000 5,000 5,000 - 5,000 25,000 25,000 25,000 25,000 45,000 45,000 35,000 35,000 60,000 60,000 50,000 50,000 $ 10,000 $ 70,000 $ 132,000 $130,000 $110,000 $ 452,000 CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE DIVISION - TO BE FUNDED BY LOCAL OPTION GAS TAX EXPENDITURES PER FISCAL YEAR Description Sign Replacement Indian River Drive Light Poles Street Repaving 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL $ 30,000 $ 30,000 $ 30,000 $ - $ - $ 90,000 5,000 5,000 5,000 5,000 20,000 100,000 - 100,000 200,000 $ 30,000 $ 135,000 $ 35,000 $ 105,000 $ 5,000 $ 310,000 CAPITAL OUTLAY SCHEDULE ROADS AND MAINTENANCE Description S i dewal kConstruction Yacht Club Pier Decking Barber Street Bridge Repairs Pedestrian Bridges Fleming Street Paving Coolidge Street Paving Tulip Drive Construction DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 2016-17 2017-18 2018-19 $ - $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 60,000 - - - 500,000 40,000 40,000 200,000 460,037 - 200,000 TOTAL 200,000 60,000 500,000 80,000 200,000 460,037 200,000 $ 960,037 $ 590,000 $ 50,000 $ 50,000 $ 50,000 $ 1,700,037 100 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PUBLIC WORKS DEPARTMENT ROADS & MAINTENANCE DIVISION Code: 010052 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 470,174 443,275 444,371 472,400 423,500 444,700 511400 Overtime 7,760 8,676 8,362 6,000 7,000 6,000 512100 FICA Taxes 34,240 32,975 33,037 35,457 32,456 33,974 512215 Clothing Allowance 1,080 960 960 960 1,320 960 512225 Deferred Compensation 43,014 40,675 40,700 43,056 36,765 40,563 512301 Group Health Insurance Premium 76,282 68,016 58,762 62,059 61,879 60,274 512305 Dependant Health Ins Premium 24,842 15,662 14,625 15,865 7,558 6,484 512309 Employee Assistance Program 253 230 228 230 230 254 512400 Worker's Comp Insurance 16,079 13,291 16,676 18,480 18,480 28,802 TOTAL PERSONAL SERVICES 673,724 623,760 617,721 654,507 589,188 622,011 OPERATING EXPENDITURES 533400 Other Contractual Services 200 1,425 1,583 2,000 2,000 2,000 533415 Janitorial Services 471 475 40 0 0 0 533420 Pest/Weed Control/Mowing 1,696 1,182 94 1,900 900 1,000 534000 Travel and Per Diem 501 396 480 1,000 1,500 2,546 534101 Telephone 1,409 1,338 1,315 1,320 1,450 1,455 534105 Cellular Telephone 2,702 2,639 2,636 2,900 2,220 2,325 534110 Internet Services 101 131 424 420 480 604 534120 Postage 159 470 94 100 100 100 534310 Electric 2,621 3,372 3,171 3,075 2,830 2,830 534320 Water/Sewer 295 318 289 300 288 288 534380 Trash Pickup/Hauling, Etc. 1,858 808 1,618 2,000 1,000 1,000 534420 Equipment Leases 180 632 230 500 612 500 534620 R & M -Vehicles 26,297 11,019 16,433 14,690 12,000 14,000 534630 R & M -Office Equipment 678 592 576 600 600 600 534640 R & M -Operating Equipment 16,816 19,518 26,907 15,000 17,000 17,000 534830 Special Events 650 383 1,055 1,000 1,000 1,000 534920 Legal Ads 189 612 0 200 143 0 535200 Departmental Supplies 12,955 18,277 11,597 12,000 13,500 12,000 535210 Computer Supplies 628 600 898 600 400 400 535230 Small Tools and Equipment 3,570 3,526 1,971 3,000 3,000 2,500 535260 Gas and Oil 25,680 22,369 21,555 20,000 24,400 22,000 535270 Uniforms and Shoes 2,381 1,594 1,704 1,600 1,600 1,600 535275 Safety Equipment 688 986 1,325 1,000 1,000 1,000 535310 Road Materials & Supplies 5,782 9,101 4,256 14,000 10,000 18,700 535350 Cement 4,644 10,922 9,987 7,000 7,000 7,000 535410 Dues and Memberships 348 357 414 415 500 450 535450 Training and Education 483 315 800 1,677 2,920 2,882 TOTAL OPERATING EXPENDITURES 113,982 113,357 111,452 108,297 108,443 115,780 CAPITAL OUTLAY 606400 Vehicles and Equipment 1,665 0 38,579 31,310 31,283 10,000 TOTAL CAPITAL OUTLAY 1,665 0 38,579 31,310 31,283 10,000 TOTAL ROADS & MAINTENANCE 789,371 737,117 767,752 794,114 728,914 747,791 101 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS ✓ Completed installation of quarter round ✓ Completed road crossing drainage ✓ Monitored mowing contractor ✓ Monitored ditch mowing 1 Re -aligned 500 feet of ditch at Airport FISCAL YEAR 2015 GOALS AND OBJECTIVES D Continue Quarter Round project D Continue replacement of culverts D Continue monitoring of mowing contractor D Continue maintenance and repair of quarter round D Continue working with spraying of canals with contractor D Inspect drainage complaints as received D Work on the excavation of the main drainage ditches PERFORMANCE MEASURES Performance Indicators Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Miles of swales 280.0 280.0 280.0 280.0 280.0 280.0 Linear feet of swales reconstructed 30,000 36,900 30,100 30,100 28,500 28,500 Miles of ditches maintained 50.0 50.0 50.0 50.0 50.0 50.0 Catch basin and culverts maintained 280 290 300 300 310 310 Linear feet Main Ditches reconstructed 20,000 10,000 10,000 10,000 10,000 10,000 Road Crossing Pipe Replacements 30 15 24 24 12 10 102 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR STORMWATER UTILITY DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 50.00% 50.00% Drainage Maintenance - Clean and spray stormwater swales, ditches and canals. Maintain 9 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 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 Dept 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 The Fiscal Year 2014-2015 adopted budget for the Stormwater Utility Division is $1,069,616. This compares to the 2013-2014 projected expenditures of $921,471 an increase of $148,145 or 16.1%. Personal Services Operating Expenses Capital Outlay Total FY 10/11 Actual FY 11/12 FY 12/13 Actual Actual Amended Projected FY 13/14 FY 13/14 Budget Expenditures Adopted FY 14/15 Budget Difference $ 536,240 $ 456,842 $ 469,592 $ 452,063 $ 441,360 $ 489,067 465,276 331,059 518,000 480,111 1,185 3,783 - 485,870 $ 44,510 583,746 103,635 $ 1,025,307 $ 923,303 $ 804,434 $ 970,063 $ 921,471 $ 1,069,616 $ 148,145 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Increase due to salary increases for all employees and vacancies in FY 13/14 2. Operating Expenses - Net increase primarily for the cost of quarter round maintenance and street sweeping 3. Capital Outlay - No Capital Outlay items are budgeted. Difference $ 44,510 $ 103,635 103 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE STORMWATER UTILITY DIVISION POSITION Stormwater Superintendent Stormwater Supervisor Construction Inspector Maintenance Worker I11 Maintenance Worker II Maintenance Worker 1 PAY RANGE 47,937 / 100,227 33,680 / 75,700 31,721 / 71,296 27,342 / 61,453 25,815 / 58,022 24,288 / 54,590 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget GRADE 12-13 13-14 14-15 13-14 14-15 70 1.00 1.00 1.00 $ 64,400 $ 66,300 35 2.00 2.00 2.00 78,500 82,500 33 1.00 1.00 1.00 59,000 65,500 26 2.00 0.00 2.00 21,500 57,000 24 2.00 1.00 1.00 26,500 27,000 22 1.00 4.00 2.00 62,500 49,000 9.00 9.00 9.00 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 $ 312,400 3,000 23,298 960 28,472 39,750 11,810 190 21,480 $ 347,300 2,500 26,068 960 31,568 45,776 9,999 229 21,470 $ 441,360 $ 485,870 CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION - TO BE FUNDED FROM STORMWATER UTILITY FUND EXPENDITURES PER FISCAL YEAR Description 2014-15 1/2 ton truck SW619/SW 618 $ 50,000 1 ton crew cab SW 606 48,000 pumps/cutoff saws 4,000 2015-16 2016-17 2017-18 $ - $ 4 x 4 Pickup SW 614 - 30,000 2018-19 TOTAL $ $ 50,000 48,000 4,000 30,000 102,000 $ 30,000 $ $ $ 132,000 104 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE STORMWATER UTILITY DIVISION - TO BE FUNDED FROM DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL 1/4 round swale improvements $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 Road Crossings/sideyard pipes 50,000 50,000 50,000 50,000 200,000 Tulip Road Crossing 50,000 - - 50,000 Potomac Ditch 200,000 - 200,000 Tandum Dump Truck 140,000 140,000 Pipe Sliplining 100,000 - 100,000 Bevan Ditch Piping 750,000 750,000 Stormwater Pond Installation 500,000 - 500,000 Vac Truck SW -618 - 340,000 340,000 Dump Truck SW -615 150,000 150,000 Transport Truck SW -609 125,000 125,000 500,000 $ 900,000 $ 1,940,000 $ 890,000 $ 825,000 $ 5,055,000 105 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET STORMWATER UTILITY DIVISION Code: 010053 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Pro ected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 369,879 315,670 333,296 311,322 312,400 347,300 511400 Overtime 2,181 1,678 1,390 3,000 3,000 2,500 512100 FICA Taxes 26,818 22,402 24,169 22,841 23,298 26,068 512215 Clothing Allowance 1,320 960 1,090 960 960 960 512225 Deferred Compensation 33,485 28,561 29,045 28,375 28,472 31,568 512301 Group Health Insurance Premium 64,365 55,391 47,375 47,186 39,750 45,776 512305 Dependant Health Ins Premium 21,550 21,109 16,732 16,707 11,810 9,999 512309 Employee Assistance Program 250 202 188 192 190 229 512400 Worker's Comp Insurance 16,392 10,869 16,307 21,480 21,480 21,470 TOTAL PERSONAL SERVICES 536,240 456,842 469,592 452,063 441,360 485,870 OPERATING EXPENDITURES 533150 Engineering Services 840 0 0 1,750 0 0 533400 Other Contractural Services 2,300 8,875 8,765 7,500 7,500 32,500 533420 Pest/Weed Control/Mowing 34,889 32,298 35,565 45,000 45,000 45,000 533425 Contract Mowing Services 212,728 215,428 135,894 257,500 257,500 257,500 533427 Contract Qtr Round Maintenance 12,000 14,571 6,000 15,000 40,000 100,000 534000 Travel and Per Diem 0 0 0 0 177 500 534101 Telephone 839 820 893 910 965 1,080 534105 Cellular Telephone 1,796 1,753 1,781 1,920 1,100 1,700 534110 Internet Services 37 26 0 0 0 0 534120 Postage 1 1 0 10 10 0 534310 Electric 1,078 1,079 890 700 670 700 534320 Water/Sewer 3,164 798 730 1,000 450 560 534380 Trash Pickup/Hauling, Etc. 8,438 3,485 3,621 5,000 4,400 5,000 534420 Equipment Leases 137 1,174 241 1,500 1,500 1,500 534620 R & M -Vehicles 32,073 20,323 20,486 24,000 15,000 24,000 534630 R & M - Office Equipment 1,903 1,240 576 600 600 600 534640 R & M -Operating Equipment 50,570 39,415 24,496 40,000 20,000 25,000 534920 Legal Ads 0 83 230 0 0 0 535200 Departmental Supplies 4,265 5,538 1,979 4,500 4,500 4,500 535210 Computer Supplies 311 570 306 200 201 200 535230 Small Tools and Equipment 1,420 1,165 2,162 2,000 2,000 2,000 535260 Gas and Oil 41,026 36,561 30,352 30,000 38,800 35,000 535270 Uniforms and Shoes 2,321 1,535 1,813 1,350 1,350 1,456 535275 Safety Equipment 324 261 71 1,000 300 4,300 535310 Road Materials & Supplies 13,077 11,706 10,888 9,000 2,000 5,000 535320 Sod 18,305 27,559 9,998 15,000 10,000 10,000 535350 Cement 17,139 11,140 9,937 22,410 10,000 10,000 535355 Culvert Pipe 27,881 27,753 22,163 30,000 15,000 15,000 535410 Dues and Memberships 116 119 138 150 150 150 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 89 0 1,084 0 938 500 TOTAL OPERATING EXPENDITURES 489,067 465,276 331,059 518,000 480,111 583,746 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,185 3,783 0 0 0 TOTAL CAPITAL OUTLAY 0 1,185 3,783 0 0 0 TOTAL STORMWATER UTILITY DIVISION 1,025,307 923,303 804,434 970,063 921,471 1,069,616 106 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 DEP. requirements. FISCAL YEAR 2014 ACCOMPLISHMENTS ✓ Maintained fuel facility to DEP standards ✓ Implemented training of City Employees in Traffic MOT -I certification. ✓ Reduction of fleet vehicle/equipment assets ✓ Sale of surplus vehicles and equipment FISCAL YEAR 2015 GOALS AND OBJECTIVES > Upgrade computer fueling system — hardware and software > Expand training of City employees in safety > Reduce the repair parts inventory and exchange obsolescent inventory > Generate revenue from the sale of surplus vehicles, equipment and other City assets PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Number of Vehicles Maintained 120 121 1118 120 112 Number of Heavy Equipment Maintained 46 42 34 27 26 Number of Light Equipment Maintained 110 129 145 160 178 Preventive Maintenance Services 200 209 194 200 169 Road Service Calls 200 185 172 160 100 Completed Service Requests 650 715 683 650 979 107 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FLEET MANAGEMENT DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Vehicle Maintenance is $213,910. This compares to the 2013-2014 projected expenditures of $195,156, an increase of $18,754 or 8.6%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 116,266 $ 174,212 $ 181,491 $ 189,907 $ 168,859 $ 187,451 $ 18,592 Operating Expenses 26,550 19,555 17,643 24,089 24,297 23,570 (727) Capital Outlay 1,006 3,929 2,000 2,000 3,000 1,000 Total $ 142,816 $ 194,773 $ 203,063 $ 215,996 $ 195,156 $ 214,021 $ 18,865 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures 1. Personal Services - Increase due to salary increase of all employees and vacancies in FY 13/14 2. Operating Expenses -Net decrease mainly due to repair and maintenance of operating equipment 3. Capital Outlay - Increase in budgeted capital outlay items. Difference $ 18,592 $ (727) $ 1,000 PROGRAM BUDGET FOR FLEET MANAGEMENT DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 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 a 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 and diesel fuel storage and dispensing facilities. Implement, monitor and maintain Fuel Management System. 5.00% 5.00% 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 Fleet Assets. 100.00% 100.00% 108 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE FLEET MANAGEMENT DIVISION Projected Adopted PAY FULL TIME EQUIVALENTS Expenditure Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 Garage Superintendant 47,937 / 86,580 70 1.00 1.00 1.00 $ 59,000 $ 60,750 Head Mechanic 29,041 / 65,274 29 1.00 0.50 1.00 15,900 35,000 Mechanic 25,815 / 58,022 24 1.00 1.50 1.00 42,000 33,000 Clerical Assistant 11.34 / 20.49 21 0.50 0.50 0.50 13,000 14,800 3.50 3.50 3.50 $ 129,900 $ 143,550 Overtime 1,500 1,500 FICA Taxes 10,070 11,115 Clothing Allowance 240 240 Deferred Compensation 10,678 11,744 Group Health Insurance Premium 13,710 14,468 Dependant Health Ins Premium 0 0 Employee Assistance Program 82 92 Worker's Comp Insurance 2,679 4,742 Total Personal Services $ 168,859 $ 187,451 CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION - TO BE FUNDED BY GENERAL FLUND EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Air compressor $ 3,000 $ - $ - $ - $ - $ 3,000 Forklift 15,000 - $ 15,000 4 Post Lift 12,000 - - $ 12,000 Shop Truck Utility Vehicle 39,500 - $ 39,500 3,000 $ 27,000 $ - $ 39,500 $ $ 69,500 CAPITAL OUTLAY SCHEDULE FLEET MANAGEMENT DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Diesel Fuel Tank and Software $ 25,000 $ - $ - $ - $ - $ 25,000 $ 25,000 $ $ - $ $ $ 25,000 109 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FLEET MANAGEMENT DIVISION Code: 010054 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 87,376 128,748 139,004 147,000 129,900 143,550 511400 Overtime 813 1,389 1,358 1,200 1,500 1,500 512100 FICA Taxes 6,756 10,003 10,783 11,356 10,070 11,115 512215 Clothing Allowance 120 240 240 240 240 240 512225 Deferred Compensation 6,024 10,452 11,553 12,325 10,678 11,744 512301 Group Health Insurance Premium 13,940 21,646 15,998 15,015 13,710 14,468 512305 Dependant Health Ins Premium 0 0 0 0 0 0 512309 Employee Assistance Program 60 90 92 92 82 92 512400 Worker's Comp Insurance 1,177 1,644 2,463 2,679 2,679 4,742 TOTAL PERSONAL SERVICES 116,266 174,212 181,491 189,907 168,859 187,451 OPERATING EXPENDITURES 533400 Other Contractual Services 750 1,281 485 631 631 750 533410 Environmental Services 50 50 50 250 250 250 533415 Janitorial Services 471 475 40 0 0 0 534000 Travel and Per Diem 168 365 663 967 967 1,250 534101 Telephone 573 436 213 210 205 205 534105 Cellular Telephone 652 849 777 842 480 850 534110 Internet Access 41 30 0 0 0 432 534310 Electric 2,940 2,790 2,630 2,530 2,320 2,675 534320 Water/Sewer 295 318 289 340 288 288 534440 Rents and Leases 200 0 0 0 0 0 534610 R & M - Buildings 58 0 453 1,300 1,300 1,300 534620 R & M -Vehicles 962 655 767 1,400 2,000 1,400 564330 R & M - Office Equipment 350 449 591 1,049 1,049 1,000 534640 R & M -Operating Equipment 5,958 3,188 3,613 4,000 5,400 4,000 534920 Legal Ads 0 60 0 0 0 0 535200 Departmental Supplies 5,055 3,524 2,186 3,000 3,000 2,500 535210 Computer Supplies 3,004 307 270 970 970 970 535230 Small Tools and Equipment 1,858 1,731 1,045 2,200 2,300 2,000 535260 Gas and Oil 1,717 1,516 1,916 2,200 845 1,500 535270 Uniforms and Shoes 1,104 827 922 950 950 600 535275 Safety Equipment 340 405 323 300 300 350 535410 Membership & Professional Dues 0 0 0 0 34 0 535420 Books and Publications 0 0 0 0 0 0 535450 Training and Education 4 299 410 950 1,008 1,250 TOTAL OPERATING EXPENDITURES 26,550 19,555 17,643 24,089 24,297 23,570 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,006 3,929 2,000 2,000 3,000 TOTAL CAPITAL OUTLAY 0 1,006 3,929 2,000 2,000 3,000 TOTAL FLEET MANAGEMENT DIVISION 142,816 194,773 203,063 215,996 195,156 214,021 110 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS 1 Installed concrete floors in dug -outs and batting cage at Barber Street Sports Complex 1 Installed new basketball poles, backboards, rims and nets at Barber Street Sports Complex 1 Installed new playground equipment at Schumann Park and the Sebastian Community Center ✓ Installed tennis wall and racquetball court at Friendship Park / Continued quality maintenance of parks and City property. FISCAL YEAR 2015 GOALS AND OBJECTIVES > Continue quality maintenance of parks and City property > Rebuild and upgrade Sebastian Skate Park > Improvements to the Sebastian Community Center PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 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 111 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR PARKS & RECREATION DIVISION STAFFING NATURE OF ACTIVITY 12/13 14/15 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 and irrigation systems. 100.00% 100.00% PARKS & RECREATION DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Parks & Recreation is $951,755. expenditures of $914,249 an increase of $37,506 or 4.1%. Personal Services Operating Expenses Capital Outlay Total FY 10-11 Actual FY 11-12 FY 12-13 Actual Actual Amended FY 13-14 Budget This compares to the 2013-2014 projected Projected FY 13-14 Expenditures Adopted FY 14-15 Budget Difference $ 677,068 $ 650,016 $ 617,929 $ 669,432 226,769 226,488 227,421 228,148 11,439 12,129 19,190 16,500 $ 671,585 226,551 16,113 $ 703,930 $ 32,345 213,825 (12,726) 34,000 17,887 $ 915,276 $ 888,633 $ 864,540 $ 914,080 $ 914,249 $ 951,755 $ 37,506 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures 1. Personal Services - Salary increase for all full time employees 2. Operating Expenses - Decrease mainly due to small tools and equipment 3. Capital Outlay - Additional Capital Outlay purchase Difference $ 32,345 $ (12,726) $ 17,887 112 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE PARKS & RECREATION DIVISION POSITION Parks Superintendent Parks Supervisor Recreation Supervisor Foreman Maintenance Worker II Maintenance Worker 1 Asst Recreation Supervisor Skate Park Attendants'`' Gymnastic Assistant"' Tennis Courts Attendants"' PAY RANGE 47,937 / 100,227 33,680 / 75,700 33,680 / 75,700 29,041 / 65,274 25,815 / 58,022 24,287 / 54,590 GRADE 70 35 35 29 24 22 FULL TIME EQUIVALENTS 12-13 1.00 1.00 1.00 1.00 3.00 4.00 0.00 2.50 4.50 2.00 13-14 1.00 1.00 1.00 0.00 3.00 5.00 0.50 2.00 5.00 2.00 14-15 1.00 1.00 1.00 0.00 4.00 4.00 0.50 2.00 5.00 2.00 Projected Adopted Expenditure Budget 13-14 14-15 $ 70,000 $ 72,000 41,500 42,500 41,000 42,500 119,500 151,000 142,000 128,000 2,000 2,000 21,000 21,000 23,000 23,000 28,000 28,000 20.00 20.50 20.50 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 $ 488,000 10,000 38,189 1,200 38,268 64,523 18,435 253 12,717 $ 510,000 12,000 40,016 1,080 40,417 59,084 18,018 280 23,035 $ 671,585 $ 703,930 (1) F/T/E position years represents full time equivalent positions. For Gymnastic Assistants, 5 equals ten 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. CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION - TO BE FUNDED BY GENERAL FUND EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2017-18 TOTAL Enclosed Trailers $ 9,000 $ 9,000 $ - $ - $ $ 18,000 Equipment Trailer 5,000 5,000 10,000 Pick Up Truck 20,000 20,000 Pick Up Truck (2) 50,000 50,000 100,000 Truckster - 9,000 9,000 Tractor 50,000 50,000 Trailer 12,500 12,500 $ 34,000 $ 123,000 $ 62,500 $ - $ $ 219,500 113 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description Baseball Field Lighting Riverview Park Playground 2014-15 2015-16 2016-17 2017-18 2017-18 $ - $ 300,000 $ - $ - $ - $ - 50,000 TOTAL 300,000 50,000 $ 300,000 $ 50,000 $ 350,000 CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION - TO BE FUNDED BY CRA FUND EXPENDITURES PER FISCAL YEAR Description Riverview Park Sidewalk Replacement Trees, Schrubs and Mulch US 1 Picnic Tables and Benches 2014-15 2015-16 2016-17 2017-18 2017-18 TOTAL $ 100,000 $ - $ - $ $ - $ 100,000 4,000 4,000 10,000 - 10,000 $ 114,000 $ 114,000 CAPITAL OUTLAY SCHEDULE PARKS & RECREATION DIVISION - TO BE FUNDED BY RECREATION IMPACT FEES EXPENDITURES PER FISCAL YEAR Description Community Center Paving Rebuild Skate Park Ramps Equipment Building Bleacher Shields 2014-15 2015-16 2016-17 2017-18 2017-18 $ 50,000 $ - $ - $ - $ 125,000 100,000 100,000 TOTAL $ 50,000 125,000 100,000 100,000 $ 175,000 $ 200,000 $ - $ $ $ 375,000 114 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PARKS & RECREATION DIVISION Code: 010057 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 415,097 391,279 379,346 414,000 414,000 436,000 511300 Temporary Salaries 65,986 70,330 66,402 72,000 74,000 74,000 511400 Overtime 11,370 13,171 14,283 10,000 10,000 12,000 512100 FICA Taxes 35,562 34,039 33,116 38,036 38,189 40,016 512215 Clothing Allowance 1,080 960 960 1,200 1,200 1,080 512225 Deferred Compensation 38,382 36,286 35,250 38,268 38,268 40,417 512301 Group Health Insurance Premium 72,052 68,303 58,841 64,523 64,523 59,084 512305 Dependant Health Ins Premium 26,517 25,868 18,724 18,435 18,435 18,018 512309 Employee Assistance Program 276 253 252 253 253 280 512400 Worker's Comp Insurance 10,746 9,527 10,755 12,717 12,717 23,035 TOTAL PERSONAL SERVICES 677,068 650,016 617,929 669,432 671,585 703,930 OPERATING EXPENDITURES 533400 Other Contractual Services 100 0 0 0 1,220 2,000 533415 Janitorial Services 6,625 3,940 307 0 0 0 534000 Travel and Per Diem 1,036 1,059 1,428 1,300 1,300 1,300 534101 Telephone 2,440 2,493 2,874 2,878 3,285 3,360 534105 Cellular Telephone 2,671 2,619 2,241 2,430 925 1,000 534110 Internet Services 20 76 499 420 480 480 534120 Postage 149 92 99 100 50 50 534310 Electric 85,973 89,111 81,037 86,000 86,300 86,300 534320 Water/Sewer 11,056 10,038 10,829 9,325 12,700 11,155 534380 Trash Pickup/Hauling, Etc. 0 0 0 100 0 0 534420 Equipment Leases 0 0 0 100 616 1,300 534620 R & M -Vehicles 9,510 8,310 7,591 7,500 8,000 8,000 534630 R & M - Office Equipment 671 592 576 595 595 600 534640 R & M - Operating Equipment 19,411 13,785 21,011 19,000 20,000 19,000 534680 R & M - Irrigation Systems 7,671 3,538 4,538 3,500 3,500 3,500 534685 R & M - Grounds Maintenance 15,225 11,964 10,854 14,000 16,000 14,000 534686 R & M - Parks Facilities 14,588 20,784 27,048 16,000 16,000 16,000 534830 Special Event Expense 2,370 2,430 1,888 3,500 2,100 2,000 535200 Departmental Supplies 3,154 2,251 5,061 2,500 2,500 2,500 535210 Computer Supplies 76 120 730 120 170 200 535220 Cleaning Supplies 46 126 189 400 150 150 535221 Fertilizer/Chemical Supplies 9,500 11,154 8,839 12,000 9,000 8,000 535230 Small Tools and Equipment 2,380 2,816 4,650 12,500 12,500 4,500 535260 Gas and Oil 27,840 35,199 30,335 29,000 24,000 24,000 535270 Uniforms and Shoes 2,596 1,886 2,378 2,300 2,830 2,100 535275 Safety Equipment 357 205 276 500 250 250 535410 Dues and Memberships 823 1,109 1,301 1,130 1,130 1,130 535420 Books and Publications 0 142 88 100 100 100 535450 Training and Education 481 649 754 850 850 850 TOTAL OPERATING EXPENDITURES 226,769 226,488 227,421 228,148 226,551 213,825 CAPITAL OUTLAY 606400 Vehicles and Equipment 11,439 12,129 19,190 16,500 16,113 34,000 TOTAL CAPITAL OUTLAY 11,439 12,129 19,190 16,500 16,113 34,000 TOTAL PARKS & RECREATION DIVISION 915,276 888,633 864,540 914,080 914,249 951,755 115 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014 ACCOMPLISHMENTS ✓ Installed chemical tank for the sulphur scale on the markers in unit 1 & 2 ✓ Continued to put granite benches in the Cemetery by the public for the public ✓ Continued care and maintenance of the Cemetery property ✓ Refurbished the roadway between. units 3 and 4 FISCAL YEAR 2015 GOALS AND OBJECTIVES > Continue to maintain the cemetery in an efficient manner. > Continue putting granite benches in the Cemetery by the public for the public . > Add more information centers for the public in Unit 3 PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Cremains, including niches 27 30 45 33 34 Burials 27 35 38 34 42 Acres of property maintained 9.34 9.34 9.34 10.74 10.74 Operating cost per acre maintained $11,169 $11,874 $15,470 $17,212 $17,748 116 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR CEMETERY DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 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% 100.00% CEMETERY DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for the Cemetery is $192,375. This compares to the 2013-2014 projected expenditures of $185,851, an increase of $6,524 or 3.5%. Amended Projected Adopted FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 FY 14/15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 85,698 $ 87,375 $ 107,070 $ 146,812 $ 146,812 $ 155,468 $ 8,656 Operating Expenses 18,616 23,532 37,416 39,310 38,049 36,907 (1,142) Capital Outlay 8,800 990 - (990) Total $ 104,314 $ 119,707 $ 144,486 $ 186,122 $ 185,851 $ 192,375 $ 6,524 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures 1. Personal Services - Increase due to salary increases for all employees 2. Operating Expenses - Net decrease mainly due to grounds maintenance. 3. Capital Outlay - No Capital Outlay for FY 14/15 Difference $ 8,656 $ (1,142) $ (990) 117 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET' PERSONAL SERVICES SCHEDULE CEMETERY DIVISION POSITION Cemetery Supervisor Maintenance Worker I PAY RANGE 33,680 / 75,700 24,288 / 54,590 GRADE 35 22 Projected Adopted FULL TIME EQUIVALENTS Expenditure Budget 12-13 13-14 14-15 13-14 14-15 1.00 1.00 0.50 1.00 1.00 $ 66,000 $ 68,000 1.00 41,000 43,500 1.50 2.00 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 $ 107,000 1,000 8,280 240 9,742 12,459 3,922 46 4,123 $ 111,500 1,000 8,625 240 10,147 12,157 3,823 51 7,925 $ 146,812 $ 155,468 CAPITAL OUTLAY SCHEDULE CEMETERY DIVISION - TO BE FUNDED BY CEMETERY TRUST FUND Description Storage Building Trailer EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 2016-17 - 100,000 2,600 2017-18 2018-19 TOTAL - - $ 100,000 - $ 2,600 2,600 $ 100,000 $ $ - $ 102,600 118 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CEMETERY DIVISION Code: 010059 Account Number Descri i tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 63,186 62,932 78,458 107,000 107,000 111,500 511400 Overtime 381 740 1,196 1,000 1,000 1,000 512100 FICA Taxes 4,598 4,562 5,798 8,280 8,280 8,625 512215 Clothing Allowance 120 240 120 240 240 240 512225 Deferred Compensation 5,721 5,730 7,169 9,742 9,742 10,147 512301 Group Health Insurance Premium 6,465 7,086 7,970 12,459 12,459 12,157 512305 Dependant Health Ins Premium 3,444 3,772 3,714 3,922 3,922 3,823 512309 Employee Assistance Program 23 25 29 46 46 51 512400 Worker's Comp Insurance 1,760 2,288 2,616 4,123 4,123 7,925 TOTAL PERSONAL SERVICES 85,698 87,375 107,070 146,812 146,812 155,468 OPERATING EXPENDITURES 533400 Other Contractual Services 0 3,000 11,179 17,590 17,590 9,000 533415 Janitorial Services 219 252 21 0 0 0 534101 Telephone 1,674 1,648 1,629 1,600 1,740 1,600 534105 Cellular Telephones 559 578 531 800 110 130 534110 Internet Access 574 570 554 555 554 554 534310 Electric 2,054 1,813 1,833 1,700 1,885 1,800 534610 R & M - Buildings 199 0 3,934 200 200 9,600 534620 R & M -Vehicles 65 284 232 550 550 750 534630 R & M - Office Equipment 0 0 0 600 0 0 534640 R & M -Operating Equipment 2,664 4,620 5,751 2,800 2,800 2,800 534685 R & M - Grounds Maintenance 5,140 3,196 1,567 4,975 4,975 2,708 535200 Departmental Supplies 2,935 3,300 6,000 3,730 3,730 3,874 535210 Computer Supplies 0 136 210 205 205 205 535220 Cleaning Supplies 181 148 0 200 200 200 535230 Small Tools and Equipment 19 1,024 198 785 785 870 535260 Gas and Oil 2,047 2,547 2,602 2,425 2,130 2,200 535270 Uniforms and Shoes 286 185 306 395 395 416 535275 Safety Equipment 0 231 869 200 200 200 535450 Training and Education 0 0 0 0 30 0 TOTAL OPERATING EXPENDITURES 18,616 23,532 37,416 39,310 38,049 36,907 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 8,800 0 0 990 0 TOTAL CAPITAL OUTLAY 0 8,800 0 0 990 0 TOTAL CEMETERY DIVISION 104,314 119,707 144,486 186,122 185,851 192,375 119 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014 ACCOMPLISHMENTS 1 Continue to adhere to ongoing preventive maintenance schedule 1 Monitored and controlled supplies and equipment; ordered supplies and tools as necessary. 1 Coordinated with contractors in providing contract services. Monitored work activities to ensure compliance with established policies and procedures. 1 Completed one year plus trial of in house janitorial services. FISCAL YEAR 2015 GOALS AND OBJECTIVES > Plan, prioritize and modify as needed current preventive maintenance schedules. > Continue to review contract for services to insure competitive pricing. > Continue to adjust and modify times and schedules of in house janitorial staff to more effectively accomplish the tasks assigned > Continue to evaluate the effectiveness of the in house janitorial services. PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 ' Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Number of facility and sites maintained 55 55 55 55 56 Total square footage maintained 160,538 160,538 160,538 160,538 161,138 Total number of work orders completed 170 132 175 150 200 Cost per square foot maintained $1.40 $1.55 $1.58 $1.89 $1.91 PROGRAM BUDGET DESCRIPTION FOR THE FACILITIES MAINTENANCE DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 20.00% 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. 60.00% 60.00% General Services - Perform duties such as supporting community activities, moving offices furniture, and providing janitorial services for all City facilities. 100.00% 100.00% 120 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET! FACILITIES MAINTENANCE DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for the Facilities Maintenance is $308,371. This compares to the 2013-2014 projected expenditures of $304,040, a decrease of $4,331 or 1.4%. FY 10-11 Actual FY 11-12 FY 12-13 Actual Aactual Amended Projected Adopted FY 13-14 FY 13-14 FY 14-15 Budget Expenditures Budget Difference Personal Services $ 110,977 $ 140,721 $ 129,977 $ 160,058 $ 141,830 $ 169,729 $ 27,899 Operating Expenses 113,193 105,539 105,835 122,925 105,210 136,642 31,432 Capital Outlay 2,414 18,162 57,000 57,000 2,000 (55,000) Total $ 224,170 $ 248,674 $ 253,974 $ 339,983 $ 304,040 $ 308,371 $ 4,331 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures 1. Personal Services - Increase due to salary increases for all employees h. uperaung Expenses - increase mainly aue to aaauionai air conamonmg maintenance ana purcnase chairs for council chambers 3. Capital Outlay - Due to less budgeted for capital outlay items. or new Difference $ 27,899 $ 31,432 $ (55,000) PERSONAL SERVICES SCHEDULE FACILITIES MAINTENANCE POSITION Facilities Maintenance Supervisor Maintenance Worker II Maintenance Worker I Custodian (Part-time) PAY FULL TIME EQUIVALENTS RANGE 33,680 / 75,700 25,815 / 58,022 24,288 / 44,487 8.50 /hr GRADE 35 24 22 12-13 1.00 1.00 1.00 2.00 13-14 1.00 1.00 1.00 2.00 14-15 1.00 1.00 1.00 2.00 Projected Adopted Expenditure Budget 13-14 14-15 $ 34,500 $ 35,500 13,000 27,000 26,000 27,000 35,360 35,360 5.00 5.00 Overtime FICA Taxes Clothing Allowance Deferred Compensation Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance 5.00 $ 108,860 5,000 8,738 360 7,097 8,684 462 56 2,573 $ 124,860 5,000 9,962 360 8,537 14,268 493 76 6,173 Total Personal Services $ 141,830 $ 169,729 121 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FACILITIES MAINTENANCE - TO BE FUNDED BY DISCRETIONARY SALES TAX EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Roof Repairs (City Hall and Police) $ 75,000 $ - $ $ - $ $ 75,000 City Hall Painting 50,000 50,000 City Hall Parking Lot - 50,000 50,000 Police Station Air Conditioning - 50,000 - 50,000 $ 75,000 $150,000 $ $ $ $ 225,000 122 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET FACILITIES MAINTENANCE DIVISION Code: 010056 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 74,216 96,492 65,935 82,678 73,500 89,500 511300 Temporary Salaries 0 0 30,426 35,360 35,360 35,360 511400 Overtime 5,490 8,996 6,595 7,500 5,000 5,000 512100 FICA Taxes 5,751 8,021 7,959 9,729 8,738 9,962 512215 Clothing Allowance 120 120 360 240 360 360 512225 Deferred Compensation 7,173 9,494 6,528 8,264 7,097 8,537 512301 Group Health Insurance Premium 12,635 14,196 9,550 13,191 8,684 14,268 512305 Dependant Health Ins Premium 3,896 960 520 462 462 493 512309 Employee Assistance Program 46 60 52 61 56 76 512400 Worker's Comp Insurance 1,650 2,382 2,052 2,573 2,573 6,173 TOTAL PERSONAL SERVICES 110,977 140,721 129,977 160,058 141,830 169,729 OPERATING EXPENDITURES 533400 Other Contractual Services 18,128 18,908 19,264 22,000 20,000 27,000 533410 Environmental Services 25 25 25 1,500 1,000 1,000 533415 Janitorial Services 17,699 17,844 1,487 0 0 0 533420 Pest/Weed Control 3,608 3,344 2,297 3,500 3,000 3,000 534101 Telephone 115 77 0 0 35 42 534105 Cellular Telephone 575 899 1,688 2,000 375 375 534110 Internet Services 20 13 0 0 0 0 534120 Postage 0 0 0 0 25 0 534610 R & M - Buildings 51,453 36,836 42,932 55,000 45,000 45,000 534620 R & M -Vehicles 834 3,642 5,084 5,500 5,000 3,000 534630 R & M - Office Equipment 473 473 473 475 475 475 534640 R & M -Operating Equipment 330 89 193 500 250 450 534920 Legal Ads 0 160 0 0 0 0 535200 Departmental Supplies 2,528 1,143 3,634 2,500 2,200 2,500 535210 Computer Supplies 66 0 49 150 0 100 535220 Cleaning Supplies 9,487 13,552 19,386 18,000 18,000 18,000 535230 Small Tools and Equipment 1,223 1,548 975 1,800 1,500 26,800 535250 Building Supplies 1,492 2,131 2,107 2,500 2,000 2,000 535260 Gas and Oil 3,697 4,058 4,425 5,000 4,100 4,500 535270 Uniforms and Shoes 891 797 1,441 1,400 1,500 1,300 535275 Safety Equipment 139 0 0 300 250 300 535450 Training and Education 410 0 375 800 500 800 TOTAL OPERATING EXPENDITURES 113,193 105,539 105,835 122,925 105,210 136,642 CAPITAL OUTLAY 606200 Buildings 0 0 0 35,000 35,000 0 606400 Vehicles and Equipment 0 2,414 18,162 22,000 22,000 2,000 TOTAL CAPITAL OUTLAY 0 2,414 18,162 57,000 57,000 2,000 TOTAL FACILITIES MAINTENANCE 224,170 248,674 253,974 339,983 304,040 308,371 123 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET COMMUNITY DEVELOPMENT DEPARTMENT The Community Development Department provides proactive planning to facilitate quality development. The department provides professional guidance to the City Council, the City Manager, the Planning and Zoning Board, as well as various boards and committees relating to planning and growth management. The Department also provides and is a resource to the public for comprehensive planning, community development, redevelopment and code compliance activities. The Department has expanded to manage the Planning and Zoning Department, Economic Development, City Engineering Services, Environmental Reviews and Site Inspections, the Municipal Airport Operations are provided by the Director of Community Development. FISCAL YEAR 2014 ACCOMPLISHMENTS ✓ Provided Staff assistance to various boards and committees. 1 Reviewed site plan applications in a timely manner. 1 Continued Facade, Sign and Landscaping Grants. 1 Environmental Review and NPDES inspections ✓ Started City's Engineering Services for Capital Improvement Projects / Coordinated activities of the Airport, Public Works and Planning and Zoning Division. FISCAL YEAR 2015 GOALS AND OBJECTIVES D Continue to research grants opportunities. ➢ Research any new grant opportunities in the reduction of storm water pollutants D Provide Staff assistance to various boards and committees D Continue to review site plan applications in a timely manner D Environmental assessments, inspections and testing of water bodies and Indian River Lagoon D Manage and design several Capital Improvement and Airport Projects > Review and provide regional support to the review of All Aboard Florida/Quiet Zones PERFORMANCE MEASURES Performance Indicators Actual 20.10/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Total major & minor site plan reviews 9 8 9 12 12 Preliminary/final plat approvals 0 0 0 3 4 Application requests processed 102 83 129 110 135 Total permits (temporary) issued 23 21 24 25 26 Division of a single lot 1 1 0 2 3 Land use and zoning change requests 0 1 0 3 2 Annexation Requests 0 0 2 3 2 Flood Zone determinations 0 77 214 68 100 Site Plan inspections 10 12 11 57 21 Land Development Code amendments 4 2 0 22 2 Model home conditional use approvals 0 3 0 2 1 Processing time for site plans (months) 3 2 2 2 2 124 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR COMMUNITY DEVELOPMENT STAFFING NATURE OF ACTIVITY 13/14 14/15 25.00% 25.00% Public Assistance - Provide zoning and other regulatory information to the public and work with the public to assure that development is of the highest quality and that all development proposals 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 committees and taskforce groups that may be required from time to time. Implement policy issues that Council has recommended or mandated. 15.00% 15.00% Com 1 rehensive 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 Develo 1 ment - 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% 100.00% COMMUNITY DEVELOPMENT The Fiscal Year 2014-2015 adopted budget for Community Development is $322,286. This compares to the 2013-2014 projected expenditures of $242.410, an increase of $79,876 or 33.0%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13/14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 311,678 $ 223,308 $ 200,068 $ 200,977 $ 218,250 $ 305,538 $ 87,288 Operating Expenses 37,709 14,266 35,583 19,311 22,865 16,748 (6,117) Capital Outlay 1,295 (1,295) Total $ 349,387 $ 237,574 $ 235,651 $ 220,288 $ 242,410 $ 322,286 $ 79,876 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenditures: 1. Personal Services - Increase due to salary increases and additional personnel being hired 2. Operating Expenses - Net decrease resulting from elimination of Engineering Fees 3. Capital Outlay - No capital outlay is budgeted for FY 2014-15 Difference $ 87,288 $ (6,117) $ (1,295) 125 • CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE COMMUNITY DEVELOPMENT POSITION Community Development Director * Environmental Specialist/Grant Writer* Senior Planner Planner Environmental Technician PAY FULL TIME EQUIVALENTS RANGE GRADE 12-13 13-14 14-15 65,742 / 124,674 81 1.00 1.00 1.00 47,937 / 107,744 70 0.00 1.00 1.00 44,321 / 99,615 67 1.00 1.00 1.00 31,721 / 71,296 33 1.00 1.00 1.00 31,721 / 71,296 33 1.00 0.00 0.00 * Additional compensation is reflected in the Airport Projected Adopted Expenditure Budget 13-14 14-15 24,210 60,500 13,940 34,800 74,600 79,000 47,000 51,000 4.00 4.00 4.00 Fund budget. Overtime FICA Taxes Deferred Compensation Clothing Allowance Group Health Insurance Premium Dependant Health Ins Premium Employee Assistance Program Worker's Comp Insurance Total Personal Services $ 159,750 3,000 13,824 16,263 120 14,852 10,189 54 198 $ 225,300 750 20,950 24,647 17,927 13,773 89 2,102 $ 218,250 $ 305,538 126 (CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET' COMMUNITY DEVELOPMENT Code: 010080 Account Number Descri s tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 238,654 165,968 149,826 151,381 159,750 225,300 511400 Overtime 1,486 1,172 1,125 750 3,000 750 512100 FICA Taxes 17,379 11,015 9,875 11,639 13,824 20,950 512215 Clothing Allowance 0 120 120 0 120 0 512225 Deferred Compensation 21,612 14,252 12,795 12,747 16,263 24,647 512301 Group Health Insurance Premium 21,578 19,724 15,914 14,021 14,852 17,927 512305 Dependant Health Ins Premium 10,435 10,339 9,648 10,189 10,189 13,773 512309 Employee Assistance Program 81 69 63 52 54 89 512400 Worker's Comp Insurance 453 649 702 198 198 2,102 TOTAL PERSONAL SERVICES 311,678 223,308 200,068 200,977 218,250 305,538 OPERATING EXPENDITURES 533100 Professional Services 300 0 0 0 0 0 533120 Consultants 24,210 4,803 22,282 7,000 10,750 0 534000 Travel and Per Diem 440 0 603 0 130 250 534101 Telephone 573 453 281 276 290 300 534105 Cellular Telephone 423 235 215 235 270 540 534110 Internet Services 162 100 0 0 0 108 534120 Postage 570 343 511 500 750 500 534130 Express Mail 98 0 150 200 50 100 534620 R & M -Vehicles 3 301 1,722 500 650 500 534630 R & M -Office Equipment 3,389 3,222 3,965 3,900 3,900 3,900 534700 Printing and Binding 44 0 0 0 0 100 534830 Special Events 0 0 0 0 0 2,500 534920 Legal Ads 3,492 2,139 3,454 4,000 3,500 3,000 535200 Departmental Supplies 1,230 753 1,160 1,300 1,200 1,800 535210 Computer Supplies 771 760 487 500 800 500 535260 Gas and Oil 287 923 682 600 150 600 535270 Uniforms & Shoes 0 74 71 200 0 0 535410 Dues and Memberships 593 110 0 0 0 650 535420 Books and Publications 74 50 0 100 0 100 535450 Training and Education 1,050 0 0 0 425 1,300 TOTAL OPERATING EXPENDITURES 37,709 14,266 35,583 19,311 22,865 16,748 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 1,295 0 TOTAL CAPITAL OUTLAY 0 0 0 0 1,295 0 TOTAL COMMUNITY DEVELOPMENT 349,387 237,574 235,651 220,288 242,410 322,286 127 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GENERAL FUND — NON -DEPARTMENTAL This section of the budget includes costs not related to specific departmental service objectives or programs. The largest category of expenditures in this budget is for payments for general government utilities, general property and casualty liability insurance premiums and payment to the Riverfront Community Redevelopment Agency for tax increment contributions. NON -DEPARTMENTAL BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Non -departmental is $996,206. This compares to the 2013-2014 projected expenditures of $683,169, an increase of $316,037, or 46.3%, due to a transfer for street resurfacing. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenditures Budget Difference Personal Services $ 31,163 $ 105,610 $ 134,452 $ 176,424 $ 127,910 $ 123,890 $ (4,020) Operating Expenses 527,886 501,935 552,329 544,458 555,259 568,316 13,057 Non -Operating - 63,561 307,000 307,000 Total $ 559,049 $ 610,958 $ 751,060 $ 720,882 $ 683,169 $ 999,206 $ 316,037 Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Expenditures: 1. Personal Services - Net decrease mainly due to Worker's Compensation Insurance paid in FY 13/14 2. Operating Expenses - Net increase mainly due to printing of bi-annual newsletter 3. Non -Operating Expenses - No change Difference $ (4,020) $ 13,057 $ 307,000 128 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GENERAL FUND NON -DEPARTMENTAL Code: 010099 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budeet FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 512301 Group Health Insurance 0 0 0 2,861 2,980 2,890 512307 Health Reimbursement Account 0 80,969 132,681 170,563 117,000 120,000 512400 Workers Compensation 0 12,442 0 0 6,930 0 512500 Unemployment 31,163 12,199 1,771 3,000 1,000 1,000 TOTAL PERSONAL SERVICES 31,163 105,610 134,452 176,424 127,910 123,890 OPERATING EXPENDITURES 533120 Consultants 16,960 3,082 3,000 3,000 0 0 533400 Other Contractual Services 1,425 1,624 7,283 4,200 4,000 0 533415 Janitorial 5,834 5,880 490 0 0 0 533425 Contract Mowing Services 43,713 37,851 42,438 35,000 40,000 40,000 533426 Code Enforcement Charges 0 300 340 400 0 0 534101 Telephone 7,001 6,793 5,549 5,000 7,800 6,400 534110 Internet Services 4,755 4,914 4,788 4,800 17,600 18,300 534120 Postage 589 610 714 200 230 3,730 534310 Electric 39,443 37,781 37,536 37,000 38,700 37,150 534320 Water/Sewer 4,161 4,191 4,237 4,300 4,300 4,300 534500 Insurance 161,724 184,659 202,926 214,000 226,830 225,000 534501 Claims 38,434 25,427 39,548 40,000 15,000 20,000 534610 R&M Building 0 6,591 3,510 0 0 0 534700 Printing and Binding 0 0 0 0 0 5,940 534805 4th of July 18,617 18,500 19,250 18,500 19,250 19,500 534815 Paver Bricks 399 300 0 200 200 200 534825 Advertising Expenditures 4,949 2,589 2,036 2,400 2,400 2,400 534830 Special Events Expense 900 2,135 770 1,500 1,500 900 534835 Special Employee Events 1,902 1,273 1,208 2,000 2,000 2,000 534920 Legal Ads 0 0 70 0 0 0 534944 Supplies -PS Empl Exp Fund 1,401 1,419 1,925 1,500 2,000 1,500 534945 Supplies -General Empl Exp Fund 2,569 2,628 3,483 1,500 2,400 1,500 534980 Payment-Riverfront CRA Fund 153,900 131,821 145,437 144,856 144,892 153,299 535200 Departmental Supplies 1,238 789 1,303 1,050 1,500 1,500 535410 Dues and Memberships 2,371 2,051 2,310 2,310 2,340 2,380 535454 PBA Tuition Reimb Plan 1,142 3,986 4,672 2,000 4,000 4,000 535455 CWA Tuition Reimb Plan 0 0 0 1,000 1,000 1,000 535705 Property Taxes 0 0 610 0 0 535710 Non -Ad Valorem Tax 14,459 14,741 16,896 17,742 17,317 17,317 TOTAL OPERATING EXPENSES 527,886 501,935 552,329 544,458 555,259 568,316 GRANTS AND AIDS 708199 Grants and Aids 0 3,413 718 0 0 0 TOTAL GRANTS AND AIDS 0 3,413 718 0 0 0 NON-OPERATING 909120 Interfund Trfr to 120 LOGT 0 0 14,500 0 0 207,000 909163 Intel -fund Trfr to Fund 163 0 0 0 0 0 100,000 909133 Trfr to Transp Impr Fund 330 0 0 49,061 0 0 0 TOTAL NON-OPERATING 0 0 63,561 0 0 307,000 TOTAL NON -DEPARTMENTAL 559,049 610,958 751,060 720,882 683,169 999,206 129 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CITY of SIB IAN HOME OF PELICAN ISLAND This Page Intentionally Left Blank 130 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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) $ 770,308 Discretionary Sales Tax Fund (DST) 3,203,924 Riverfront Community Redevelopment Agency 430,635 Parking In -Lieu -Of Fund 13,905 Recreation Impact Fee Fund 250,273 Stormwater Utility Fund 1,144,236 Law Enforcement Forfeiture Fund 1,150 TOTAL $ 5,814,431 Note that the Riverfront Community Redevelopment Agency (CRA) is a blended component unit. Its governing body is also the City Council and this results in its budget also being approved by the City Council acting as the CRA governing body. 131 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014-2015 allocation for the City of Sebastian is estimated at $553,152. The estimate is based on trend analysis. LOCAL OPTION GAS TAX FUND REVENUE Code: 120010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget TAXES 312400 Local Option Gas Tax 557,930 550,702 551,239 544,000 553,152 553,152 TOTAL TAXES 557,930 550,702 551,239 560,000 553,152 553,152 MISCELLANEOUS REVENUE 334492 FDOT Lighting Agreement 9,353 9,353 9,474 9,474 9,758 10,050 361100 Interest Income 766 75 46 1,000 150 106 361105 SBA Interest Earnings 809 42 1 656 0 0 367000 Gain/Loss on Investments 8,048 4,945 0 0 0 0 369900 Other Miscellaneous Revenues 0 0 0 0 2,862 0 TOTAL MISCELLANEOUS REVENUE 18,976 14,415 9,521 11,130 12,770 10,156 NON -REVENUE SOURCES 381001 Interfund Transfer from Fund 001 0 0 14,500 0 0 207,000 384120 Paving Note Proceeds 0 2,296,000 0 0 0 0 389991 Appropriation From PY Fund Balance 1,334,093 0 0 10,611 0 0 TOTAL NON -REVENUE SOURCES 1,334,093 2,296,000 14,500 10,611 0 207,000 TOTAL LOCAL OPTION GAS TAX 1,910,999 2,861,117 575,260 581,741 565,922 770,308 132 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET LOCAL OPTION GAS TAX FUND EXPENDITURES Code: 120051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 0 30,091 14,500 0 0 0 533300 All Aboard Florida 0 0 0 0 0 50,000 533400 Other Contractual Services 0 0 0 5,000 5,000 0 533452 Road Maintenance Service 0 0 0 10,000 10,000 0 534315 Public Lighting 185,920 178,005 186,739 185,000 186,739 185,000 534695 Railroad Crossing Maintenance 4,719 5,103 5,103 5,000 5,103 5,103 535310 Road Materials and Supplies 2,228 0 0 25,000 25,000 50,000 535380 Signalization Supplies 16,724 11,206 12,997 18,000 12,997 30,000 TOTAL OPERATING EXPENDITURES 209,591 224,405 219,339 248,000 244,839 320,103 DEBT SERVICE 707105 Principal - Paving Loan 168,000 2,246,000 197,000 203,000 203,000 207,000 707205 Interest - Paving Loan 96,463 84,742 46,200 39,741 39,741 35,783 707300 Other Debt Service Costs 0 0 0 0 0 0 TOTAL DEBT SERVICE 264,463 2,330,742 243,200 242,741 242,741 242,783 GRANTS AND AIDS 820100 GoLine Grant 50,000 50,000 0 0 0 0 TOTAL GRANTS AND AIDS 50,000 50,000 0 0 0 0 NON-OPERATING 909101 Trfr to General Fund 001 175,000 125,000 0 0 0 0 909133 Trfr to Transp Impr Fund 330 1,211,945 (742) 266,096 75,000 75,000 157,000 909990 Unappropriated 0 131,712 0 0 3,342 50,422 TOTAL NON-OPERATING 1,386,945 255,970 266,096 75,000 78,342 207,422 TOTAL LOCAL OPTION GAS TAX 1,910,999 2,861,117 728,635 565,741 565,922 770,308 133 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014-2015 allocation for the City of Sebastian is estimated at $2,766,832. 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 134 FY 10/11 FY 11/12 FY 12/13 Amended FY 13/14 FY 13/14 FY 14/15 Adopted Account Description Actual Actual Actual Budget Projected Budget Number TAXES Discretionary Sales Tax 2,358,676 2,464,240 2,587,904 2,596,325 2,652,000 2,766,832 TOTAL TAXES 2,358,676 2,464,240 2,587,904 2,596,325 2,652,000 2,766,832 MISCELLANEOUS REVENUE 361100 Interest Income 10,661 18,919 19,660 26,425 20,025 20,025 361105 SBA Interest Earnings 543 727 1,823 1,233 5,500 6,070 367000 Gain/Loss on Sale of Investment (5,827) 7,520 4,629 0 0 0 TOTAL MISCELLANEOUS REVENUE 5,377 27,166 26,112 27,658 25,525 26,095 NON -REVENUE SOURCES 381320 Transfer from Fund 330 1,188 0 0 0 0 0 381330 Transfer from Fund 363 0 0 0 0 0 0 389991 Appropriation From PY Fund Balance 0 0 0 0 1,309,797 410,997 TOTAL NON -REVENUE SOURCES 1,188 0 0 0 1,309,797 410,997 TOTAL DISCRETIONARY SALES TAX 2,365,241 2,491,406 2,614,016 2,623,983 3,987,322 3,203,924 134 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DISCRETIONARY SALES TAX FUND EXPENDITURES Code: 130051 135 FY 10/11 FY 11/12 FY 12/13 Amended FY 13/14 FY 13/14 FY 14/15 Adopted Account Description Actual Actual Actual Budget Projected Budget Number NON-OPERATING 909101 Interfund Trfr to 001 - GF 0 2,069 0 0 0 0 909123 Interfund Trfr to 230 -Series 2003 DSF 1,015,787 1,016,206 1,012,795 1,012,493 937,077 1,025,887 909131 Trfr to Capital Projects Fund 310 401,133 265,271 261,757 503,000 503,000 523,000 909132 Trfr to CIP Fund 320 0 42,446 46,778 0 326,016 60,000 909133 Trfr to Transp Impr Fund 330 106,784 302,399 72,590 325,000 982,800 950,037 909136 Trfr to Stormwater Impr Fund 363 596,001 493,373 490,211 580,000 580,000 500,000 909455 Trfr to Fund 455 AP 0 (22,489) 37,734 175,000 578,429 130,000 909410 Trfr to Golf Course Fund 410 0 0 0 0 80,000 15,000 909990 Unappropriated 245,536 392,131 692,151 28,490 0 0 TOTAL NON-OPERATING 2,365,241 2,491,406 2,614,016 2,623,983 3,987,322 3,203,924 TOTAL DISCRETIONARY SALES TAX 2,365,241 2,491,406 2,614,016 2,623,983 3,987,322 3,203,924 135 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget TAXES 338200 Tax Increment Revenue - Sebastian 153,900 131,821 145,437 144,856 144,892 153,299 338200 Tax Increment Revenue - Indian River Cty 143,720 123,248 120,886 120,610 127,169 134,545 TOTAL TAXES 297,620 255,069 266,323 265,466 272,061 287,844 MISCELLANEOUS REVENUE 361100 Interest Income 4,794 1,864 1,363 1,600 1,100 668 361105 SBA Interest Earnings 358 440 213 336 285 50 367000 Gain/Loss on Investments 0 (861) (64) 0 0 0 362100 Rents and Royalties 0 12,000 6,000 0 25,500 36,000 369900 Other Miscellaneous Revenue 16,266 0 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 21,418 13,443 7,512 1,936 26,885 36,718 NON -REVENUE SOURCES 389991 Fund Balance Carried Forward 261,154 0 0 80,093 247,072 106,073 TOTAL NON -REVENUE SOURCES 261,154 0 0 80,093 247,072 106,073 TOTAL RIVERFRONT REDEVELOPMENT 580,192 268,512 273,835 347,495 546,018 430,635 136 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET COMMUNITY REDEVELOPMENT AGENCY EXPENDITURES Code: 140051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 5,400 7,000 9,200 7,000 5,000 5,000 533201 Admin Svcs Provided by the GF 7,440 13,202 13,202 13,202 13,202 13,202 533400 Other Contractual Services 9,070 200 0 50,000 50,000 0 534120 Postage 0 0 0 0 0 0 534315 Public Lighting 15,000 14,460 14,631 15,500 15,500 15,500 534320 Water and Sewer 857 1,064 880 1,000 1,000 1,000 534400 Rents and Leases 3,266 3,341 3,401 0 0 0 534686 R&M -Park Facilities 0 0 0 0 0 4,000 534699 Other Capital Projects Maintenance Expense 34,376 32,410 20,063 25,000 28,000 30,000 534830 Special Events Expense 33,782 33,596 39,975 42,468 40,000 42,468 534920 Legal Ads 53 179 620 650 650 650 535200 Departmental Supplies 580 0 0 0 150 0 535230 Small Tools and Equipment 0 0 0 0 0 10,000 535410 Dues & Memberships 670 175 175 175 175 175 535710 Non -Ad Valorem Taxes 0 2,438 2,326 2,500 2,381 2,500 TOTAL OPERATING EXPENDITURES 110,494 108,065 104,473 157,495 156,058 124,495 CAPITAL OUTLAY AND PROJECTS 606310 Improvements Other Than Building 0 0 6,562 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 6,562 0 0 0 GRANTS AND AIDS 820100 Facade/Sign Improvement Program 78,424 32,903 20,583 30,000 30,000 46,140 820200 Sewer Connection Program 0 0 0 100,000 0 100,000 TOTAL GRANTS AND AIDS 78,424 32,903 20,583 130,000 30,000 146,140 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 320 290,964 594 0 0 0 0 909133 Interfund Trfr to CIP Fund 330 40,310 43,864 6,175 0 299,960 100,000 909990 Unappropriated 0 23,086 76,042 0 0 0 TOTAL NON-OPERATING 391,274 127,544 142,217 60,000 359,960 160,000 TOTAL RIVERFRONT REDEVELOPMENT 580,192 268,512 273,835 347,495 546,018 430,635 137 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget, MISCELLANEOUS REVENUE 361100 Interest Income 2 0 1 10 0 0 361105 SBA Interest Earnings 2 57 71 75 177 129 363400 Parking In -Lieu -Of Fee 12,628 13,776 13,776 13,776 13,776 13,776 367000 Gain/Loss on Investments 0 0 124 0 0 0 389991 Appropriation from PY Fund Balance 0 0 0 0 11,047 0 TOTAL MISCELLANEOUS REVENUE 12,632 13,833 13,972 13,861 25,000 13,905 TOTAL PARKING IN -LIEU -OF FUND 12,632 13,833 13,972 13,861 25,000 13,905 PARKING IN -LIEU -OF FUND EXPENDITURES Code: 150051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget CAPITAL OUTLAY AND PROJECTS 606908 Parking 0 0 0 0 25,000 0 TOTAL CAPITAL OUTLAY AND PROJECTS 0 0 0 0 25,000 0 NON-OPERATING 909990 Unappropriated 12,632 13,833 13,972 13,861 0 13,905 TOTAL NON-OPERATING 12,632 13,833 13,972 13,861 0 13,905 TOTAL PARKING IN -LIEU -OF FUND 12,632 13,833 13,972 13,861 25,000 13,905 138 ITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 2,398 3,637 1,479 1,500 1,400 4,000 361105 SBA Interest Earnings 752 282 41 69 169 23 363270 Recreation Impact Fee 42,250 58,500 169,000 35,000 160,000 246,250 367000 Gain/Loss on Sale of Investment 4,073 469 (651) 0 0 0 TOTAL MISCELLANEOUS REVENUE 49,473 62,888 169,869 36,569 161,569 250,273 NON -REVENUE SOURCES 389991 Appropriation From PY Fund Balance 258,123 154,966 144,295 53,431 54,212 0 TOTAL NON -REVENUE SOURCES 258,123 154,966 144,295 53,431 54,212 0 TOTAL RECREATION IMPACT FEE 307,596 217,854 314,164 90,000 215,781 250,273 139 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGETI RECREATION IMPACT FEE FUND EXPENDITURES Code: 160051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget CAPITAL OUTLAY AND PROJECTS 606300 Improvements Other Than Bldgs 5,118 0 5,523 0 0 0 TOTAL CAPITAL OUTLAY AND PROJECTS 5,118 0 5,523 0 0 0 OPERATING EXPENDITURES 533100 Professional Services 0 0 2,430 10,000 10,000 0 TOTAL OPERATING EXPENDITURES 0 0 2,430 10,000 10,000 0 NON-OPERATING 909132 Transfer to CIP Fund 320 258,735 201,531 306,211 80,000 205,781 175,000 909133 Transfer to CIP Fund 330 43,743 16,323 0 0 0 0 909455 Transfer to CIF Fund 455 Airport 0 0 0 0 0 0 909990 Unappropriated 0 0 0 0 0 75,273 TOTAL NON-OPERATING 302,478 217,854 306,211 80,000 205,781 250,273 TOTAL RECREATION IMPACT FEE 307,596 217,854 314,164 90,000 215,781 250,273 140 CITY OF SEBASTIAN, FLORIDA 2014-2015 ANNUAL BUDGET STORMWATER UTILITY FUND The Stormwater Utility Fund was established by the City to provide a dedicated funding source for the purpose of managing the City's stormwater system, to prepare, construct and manage betterments and improvements to the stormwater system, regulate the use of the stormwater system, and perform routine maintenance and minor improvements. The Stormwater Utility Fee is based upon a single residential ERU in the amount of $4.00 per month, or $48.00 per year. (Ordinance 0-01-16) STORMWATER UTILITY FUND REVENUE Code: 163010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 1,082 1,854 446 4,000 2,400 2,000 361105 SBA Interest Earnings 1,463 343 0 1,933 149 205 361150 Other Interest 60 1,222 2,137 0 400 500 363630 Stormwater Utility Fee 805,969 803,982 1,003,900 977,788 995,000 1,000,000 363631 Delinquent Stormwater Fees 0 0 709 0 0 0 367000 Gain/Loss on Sale of Investment 7,839 3,600 29 0 0 0 369900 Other Miscellaneous Revenue 0 2,002 0 0 0 0 Transfer from Fund 001 0 0 0 0 0 100,000 389991 Appropriation from prior year fund balan 138,687 286,095 73,134 76,099 52,302 41,531 TOTAL MISCELLANEOUS REVENUE 955,100 1,099,098 1,080,355 1,059,820 1,050,251 1,144,236 TOTAL STORMWATER UTILITY 955,100 1,099,098 1,080,355 1,059,820 1,050,251 1,144,236 STORMWATER UTILITY FUND EXPENDITURES Code: 163051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 104 114 11,608 100 2,100 100 533411 Permit Fees 0 0 7,988 0 0 0 534310 Electric 0 0 22,830 25,000 40,000 40,000 534640 R & M Operating Equpment 0 0 14,000 0 0 0 534825 Advertising Expenditures 0 8,234 0 0 0 0 534955 Refunds 0 0 16,554 0 0 0 TOTAL OPERATING EXPENDITURES 104 8,348 72,980 25,100 42,100 40,100 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 263 440,018 439,674 439,830 441,720 445,060 402,136 909131 Interfund Trfr to CIP Fund 310 14,978 151,076 67,545 93,000 31,535 102,000 909363 Interfund Trfr to C1P Fund 363 0 0 0 0 31,556 100,000 TOTAL NON-OPERATING 954,996 1,090,750 1,007,375 1,034,720 1,008,151 1,104,136 TOTAL STORMWATER UTILITY 955,100 1,099,098 1,080,355 1,059,820 1,050,251 1,144,236 141 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget FINES AND FORFEITS 351200 Confiscated Property 880 5,268 0 8,000 1,000 1,000 TOTAL FINES AND FORFEITS 880 5,268 0 8,000 1,000 1,000 MISCELLANEOUS REVENUE 361100 Interest Income 15 5 28 35 30 30 361105 SBA Interest Earnings 127 173 126 150 120 120 365000 Sale of Surplus 0 8,476 0 0 0 0 366000 Contributions and Donations 0 0 0 2,000 0 0 367000 Gain/Loss on Investments (115) 637 339 0 0 0 389991 Appropriation from PY Fund Balance 6,574 0 1,226 0 0 0 TOTAL MISCELLANEOUS REVENUE 6,601 9,291 1,719 2,185 150 150 TOTAL LAW ENFORCEMENT FORFEITURE 7,481 14,559 1,719 10,185 1,150 1,150 142 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET LAW ENFORCEMENT FORFEITURE FUND EXPENDITURES Code: 190051 Account Number Description FY 10/11 Actual FLY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENDITURES 533100 Professional Services 0 6,000 0 0 0 0 533400 Other Contractual Services 0 636 0 0 0 0 534966 D.A.R.E. Expenditures 1,260 1,053 1,219 0 0 0 534967 G.R.E.A.T. Expenditures 340 4,550 0 0 0 0 535380 Departmental Supplies 0 0 0 0 0 0 TOTAL OPERATING EXPENDITURES 1,600 12,239 1,219 0 0 0 CAPITAL OUTLAY 606400 Vehicles and Equipment 5,881 0 0 0 0 0 TOTAL CAPITAL OUTLAY 5,881 0 0 0 0 0 NON-OPERATING 708199 Other Grants & Aids 0 0 500 0 0 0 909990 Unappropriated 0 2,320 0 10,185 1,150 1,150 TOTAL NON-OPERATING 0 2,320 500 10,185 1,150 1,150 TOTAL LAW ENFORCEMENT FORFEITURE 7,481 14,559 1,719 10,185 1,150 1,150 143 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET1 CITY Of EBASTIAN ..,„, HOME OF PELICAN ISLAND This Page Intentionally Left Blank 144 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of pledged funds that are legally restricted to pay the city's general government bonded debt obligations. These Debt Service Funds include the following: • Discretionary Sales Surtax Revenue Bonds/Notes Debt Service Fund • Stormwater Utility Revenue Bonds/Notes Debt Service Fund The City currently has no plan for additional debt in the coming fiscal year. Detailed debt service payment schedules are located in the schedules section of this document. 145 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DISCRETIONARY SALES SURTAX REVENUE 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 $2,730,000 as of September 30, 2014. 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/NOTES DEBT SERVICE FUND - REVENUE Code: 230010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 7,529 11,467 4,818 4,966 4,966 2,086 361105 SBA Interest Earnings 100 485 0 0 0 0 367000 Gain/Loss on Investments (1,882) (6,958) 0 0 0 0 TOTAL MISCELLANEOUS REVENUE 7,629 4,994 4,818 4,966 4,966 2,086 NON -REVENUE SOURCES 252,604 225,359 196,149 164,969 7,118 21,307 381130 Interfund Trfr from 130 DST 1,015,787 1,016,206 1,012,795 1,012,493 937,077 1,025,887 384090 Bank Note Proceeds 0 0 0 0 38,870 0 389991 Appropriation from PY Fund Balance 0 1,167 544 0 1,038,128 1,334 TOTAL NON -REVENUE SOURCES 1,015,787 1,017,373 1,013,339 1,012,493 2,014,075 1,027,221 TOTAL DEBT SERVICE FUND 1,023,416 1,022,367 1,018,157 1,017,459 2,019,041 1,029,307 DISCRETIONARY SALES SURTAX REVENUE BONDS/NOTES DEBT SERVICE EXPENDITURES Code: 230051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENDITURES 535205 Bank Charges 675 300 675 300 300 0 TOTAL OPERATING EXPENDITURES 675 300 675 300 300 0 DEBT SERVICE 707130 Principal 765,000 795,000 820,000 850,000 1,971,420 1,008,000 707230 Interest 252,604 225,359 196,149 164,969 7,118 21,307 707300 Other Debt Service Costs 1,333 1,708 1,333 1,675 40,203 0 909990 Unappropriated 3,804 0 0 515 0 0 TOTAL DEBT SERVICE 1,022,741 1,022,067 1,017,482 1,017,159 2,018,741 1,029,307 TOTAL DEBT SERVICE FUND 1,023,416 1,022,367 1,018,157 1,017,459 2,019,041 1,029,307 146 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET STORMWATER UTILITY REVENUE 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 $2,982,000 as of September 30, 2014. The debt proceeds were used to improve the stormwater system according to the adopted stormwater master plan. The improvement projects included Twin Ditch, Periwinkle Drive, Middle Stonecrop, and Collier Creek. STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND REVENUE Code: 263010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget MISCELLANEOUS REVENUE 361100 Interest Income 109 83 618 81 200 165 361150 SBA Interest Earnings 19 92 0 90 0 0 TOTAL MISCELLANEOUS REVENUE 128 175 618 171 200 165 NON -REVENUE SOURCES 69 0 1,358 0 17,066 0 381163 lnterfund Trfr from 163 SUF 440,018 439,674 439,830 441,720 445,060 402,136 384263 Bank Note Proceeds 0 0 0 0 38,958 0 389991 Appropriation from PY Fund Balance 0 441 0 599 0 1,287 TOTAL NON -REVENUE SOURCES 440,018 440,115 439,830 442,319 484,018 403,423 TOTAL DEBT SERVICE FUND 440,146 440,290 440,448 442,490 484,218 403,588 STORMWATER UTILITY REVENUE BONDS/NOTES DEBT SERVICE FUND - EXPENDITURES Code: 263051 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget DEBT SERVICE 707163 Principal - Stormwater Series 2003 270,000 280,000 290,000 305,000 340,182 352,000 707263 Interest - Stormwater Series 2003 169,035 159,248 148,048 136,448 88,012 51,588 707300 Other Debt Service Costs 1,042 1,042 1,042 1,042 38,958 0 909990 Unappropriated 69 0 1,358 0 17,066 0 TOTAL DEBT SERVICE 440,146 440,290 440,448 442,490 484,218 403,588 TOTAL DEBT SERVICE FUND 440,146 440,290 440,448 442,490 484,218 403,588 147 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SEBAallwIAN HOME OF PELICAN ISLAND This Page Intentionally Left Blank 148 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL PROJECT FUNDS INTRODUCTION Capital improvements include streets, buildings, building improvements, new parks, park expansions/improvements, airport runways, infrastructure improvements, and major, one-time acquisitions of equipment. Projects in the Capital Improvement Program generally cost more than $50,000 and last at least five years but 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 2014- 15. 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 2014-15 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 2014-15 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. 149 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND SOURCES AND USES OF FUNDS FOR FISCAL YEAR 2014 - 2015 Stormwater Revenue Fund 5.7% REVENUES BY SOURCE Grants/Bank Golf Capital Notes Fund r General Fund 14.6% 1.5°o f 2.5% Recreastion Impact Fee Fund 4.9% Community Redevelopment Agency 3.2% Local Option Gas Tax Fund 6 5% Discretionary Sales Tax Fund 61.1% Physical Environment 24.1% Culture and. Recreation 2.9% USES OF FUNDS General Government 9.5% Transportation 56.2% Public Safety 7.3% 150 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL IMPROVEMENT FUND REVENUES AND EXPENDITURES FOR FISCAL YEAR 2014 - 2015 General Fund Local Option Gas Tax Discretionary Sales Tax Fund Community Redevelopment Agency Recreation Impact Fee Fund Stormwater Revenue Fund Grants/Bank Notes Golf Course Capital Fund Total Capital Improvement Fund Revenues $ 3,567,037 $ 90,000 233,000 2,178,037 114,000 175,000 202,000 520,000 55,000 General Government Public Safety Transportation Culture and Recreation Physical Environment $ 132,000 418,000 2,040,037 275,000 702,000 Total Capital Improvement Fund Expenditures $ 3,567,037 151 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL IMPROVEMENT PROGRAM BY PROJECT AND FUNDING SOURCE Local Recreation General Option Impact Stormwater Grants/ Riverfront Fund Gas Tax DST Fees Utility Golf Bank Note CRA Building Total FISCAL YEAR 2014/2015 General Government Audio Visual Equipment 7,000 7,000 Servers and Server Upgrades 35,000 35,000 Computer Upgrades 50,000 50,000 FDLE Computer Firewall 5,000 5,000 Police Department Police Officer Equipment 18,200 Evidence Drying Cabinet 1,000 Police Vehicles and Equipment 368,000 Police Public Parking 50,000 Roads and Special Projects All Aboard Florida 50,000 50,000 Public Works Equipment 47,000 47,000 Sign Replacement 30,000 30,000 Street Repaving 157,000 157,000 Yacht Club Pier Decking 60,000 60,000 Pedestrian Bridges 40,000 40,000 Fleming Street Paving 200,000 200,000 Coolidge Street Paving 460,037 460,037 Tulip Drive Construction 200,000 200,000 Stormwater Indian River lagoon 100,000 100,000 Stonnwater Equipment 102,000 102,000 1/4 Round Swale Improvements 500,000 500,000 Fleet Management Deisel Fuel Tank Software 25,000 25,000 Parks & Recreation Riverview Park Sidewalks 100,000 100,000 Median Trees/Schrub/Mulch 4,000 4,000 Riverview Park Tables/Benches to 000 10,000 Comnwnity Center Paving 50,000 50,000 Skate Park Rebuild 125,000 125,000 Facilities Maintenance Break Room Appliances 2,000 2,000 Roof Repairs 75,000 75,000 Golf Course Fuel Tank 15,000 15,000 Tractor and Fairway Mower 55,000 55,000 Airport - Construct Hangar 130,000 520,000 650,000 Building Vehicles 18,500 18,500 18,200 1,000 368,000 50,000 Total FY2014/2015 5 110,200 5237,000 S 2,178,037 5 175,000 S 202,000 5 55,000 5 520,000 8114,000 8 18,500 S 3,609,737 152 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION Project Name: Funding Source: Justification: Audio Visual Equipment Project Description: General Fund Puchase of a Macintosh computer and a spare camera for the Council Chambers in 14-15. Other Equipment in FY 15-16 & FY 16-17. A Macintosh computer is necessary to handle the laserfishe records system. The spare camera is needed as a backup in case the existing camera should not he operable. Other equipment is for audio/visual uses in the Council Chambers. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 7,000 $ 57,094 $ 31,020 $ Operating Impact (Savings): $ - $ (560) $ Project Name: Funding Source: Justification: 140 $ FY 17-18 FY 18-19 FY 19-20 $ - $ 840 $ 1,540 $ Total $ 95,114 2,100 $ 4,060 Servers and Server Upgrades Project Description: General Fund Replacing two physical servers each year and upgrading a backup server. To maintain reliability and performance, it is recommended that two physical servers be replaced each year. In addition, a backup server needs to be upgraded next year. Project Costs: FY 14-15 FY 15-16 $ 35,000 $ 15,000 $ Operating Impact (Savings): $ $ (2,800)'. Project Name: Funding Source: Justification: FY16-17 FY 17-18 FY18-19 15,000 $ 15,000 $ 15,000 $ (500) $ 3,300 $ 8,600 $ FY 19-20 15,000 $ 14,700 $ Total 110,000 23,300 Computer Upgrades Project Description: Discretionary Sales Tax Computer equipment and software upgrades. A readily available source of funding is needed to keep up-to-date with new technology and cover the cost of implementing new software releases. Project Costs: FY 14-15 FY 15-16 $ 50,000 $ 50,000 $ Operating Impact (Savings): $ - $ (4,000) $ Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 5,000 FY 16-17 FY 17-18 50,000 $ 50,000 $ (3,000) $ 3,000 $ FY 18-19 FY 19-20 50,000 $ 50,000 $ 14,000 $ 29,000 $ Total 300,000 39,000 FDLE Computer Firewall Project Description: Discretionary Sales Tax Upgrade Firewall for compliance with FDLE requirements. This is required by FDLE regulations. FY 15-16 Operating Impact (Savings): $ - $ Project Name: Funding Source: Justification: FY 16-17 FY 17-18 FY 18-19 FY 19-20 - $ 5,000 $ - $ 5,000 $ - $ 500 $ 1,000 $ 2,000 $ 3,000 $ 4,500 $ Total 15,000 11,000 Police Officer Equipment Project Description: General Fund Replace night vision equipment, a ballistic shield, tactical vest and bullet proof vest. This will improve investigative capabilities and enhance the safety of Police Officers by replacing these equipment items. Project Costs: FY 14-15 $ 18,200 Operating Impact FY 15-16 FY 16-17 FY 17-18 $ 10,200 $ 10,200 $ 10,200 (Savings): $ (2,366) $ (1,026) $ 1,732 FY 18-19 FY 19-20 Total $ 10,200 $ 10,200 $ 69,200 $ 5,489 $ 9,613 $ 13,443 153 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 1,000 $ Evidence Drying Cabinet Project Description: General Fund Purchase of an Evidence Drying Cabinet. This will be used by the Police Investigative Division to dry and preserve vital evidence. FY 15-16 FY 16-17 - $ Operating Impact (Savings): $ - $ (130) $ Project Name: Funding Source: Justification: FY 17-18 FY 18-19 $ - $ 20 $ 170 $ FY 19-20 $ - $ 300 $ 390 $ Total 1,000 750 Police Vehicles and Equipment Project Description: Discretionary Sales Tax 14/15 350K Patrol Units (7), 18K Boat Motor. 15/16 300K Patrol Units (6), 15K Light Tower, 15K Speed Trailer. 16/17 300K Patrol Units (6). 17/18 300K Patrol Units (6), 16K 2 Trailers. 18/19 300K Patrol Units (6), 170K 200kw Generator. 19/20 300K Patrol Units (6). These are scheduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 368,000 $ 330,000 $ 300,000 $ 316,000 $ 470,000 $ 300,000 $ Operating Impact (Savings): $ - $ (80,960) $ Project Name: Funding Source: Justification: (116,760) $ (112,960) $ (67,960) $ (48,840) $ Total 2,084,000 (427,480) Police Public Parking Project Description: Discretionary Sales Tax Creation of handicap parking areas closer to the Police Station. This is needed to provide handicap parking spaces that are closer and more convenient for visitors to the Police Station. Project Costs: FY14-15 FY15-16 FY16-17 $ 50,000 $ - $ Operating Impact (Savings): $ - $ 1,000 Project Name: Funding Source: Justification: 2,000 FY 17-18 FY 18-19 FY 19-20 Total $ - $ - $ - $ 50,000 $ 3,000 $ 4,000 $ 5,000 $ 15,000 All Aboard Florida Project Description: Local Option Gras Tax Expenditures related to All Aboard Florida. This allocation will provide funds for legal or professional fees necessary to minimize the impact of the railroad's plans to have high-speed passenger railroad service pass through the City. May also be used for matching funds for grants providing capital improvements to the railroad crossings. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 50,000 $ - $ - $ - $ - $ Operating Impact (Savings): $ - $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 5,000 $ 15,000 Total 50,000 154 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Project Name: Funding Source: Justification: Public Works Equipment Project Description: General Fund 1 4/1 5 10K Enclosed Trailer PW -325 Roads, 3K Air Compressor Fleet, 9K Enclosed Trailer Parks, 5K Equipment Trailer Parks, 20K Pickup Truck Parks. 1 5/1 6 70K Bob Cat Skid Steer PW -76 Roads, 15K Used 6,000 ib. Fork Lift Fleet, 12K 4 -Post Vehicle Lift Fleet, 9K Enclosed Trailer Parks, 5K Equipment Trailer Parks, 50K Pickup Trucks (2) Parks, 9K Truckster Parks, 50K Tractor Parks,2.6K Trailer Cemetery. 1 6/1 7 25K Pickup Truck PW -301 Roads, 85K Backhoe PW -29 Roads, 12K Trailer PW -76 Roads, 10K Open Trailers (2) PW -358 and PW -360 Roads, 50K Pickup Trucks (2) Parks, 12.5K Trailer Parks. 1 7/1 8 50K Pickup Trucks (2) PW -05 and PW -300 Roads, 45K One Ton Sign Truck PW -08 Roads, 35K Tractor PW -337 Roads, 37.5K Shop Truck RM -503 and Utility Bed Fleet. 1 8/1 9 60K Cat Loader Roads, 50K One Ton Utility Bed Truck Roads. 19/20 165K 18yd /Dump Truck PW -14 Roads, 25K Batwing 15' Mower P-381 Parks, 65K 3/4 Ton Trucks (2) P-315 and P331 Parks. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. Project Costs: FY 14-15 $ 47,000 Operating Impact $ - FY 15-16 FY 16-17 FY 17-18 $ 222,600 $ 194,500 $ 167,500 (Savings): $ (10,340) FY 18-19 FY 19-20 $ 110,000 $ 255,000 $ (54,612) $ (70,442) $ (59,002) $ Total $ 996,600 (13,958), $ (208,354) Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 30,000 Operating Impact Project Name: Funding Source: Justification: Sign Replacement Project Description: Local Option Gas Tax City-wide replacement of street and traffic signs. New regulations are requiring this to be done. It will be completed in three phases. FY 15-16 $ 30,000 (Savings): $ (1,500) FY 16-17 $ 30,000 $ $ (600) $ FY 17-18 2,700 $ FY 18-19 FY 19-20 - $ - $ 10,500 $ 17,100 $ Total 90,000 28,200 Street Repaving Project Description: Local Option Gas Tax Resurfacing of roadways. 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. With insufficient Project Costs: FY 14-15 FY 15-16 $ 157,000 $ 100,000 Operating Impact (Savings): $ $ Project Name: Funding Source: Justification: FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ 100,000 $ - $ 120,000 $ 477,000 Total - $ 150 $ 450 $ 900 $ 1,500 $ 3,000 Yacht Club Pier Decking Project Description: Discretionary Sales Tax Replace boards on the Yauht Club fishing pier. This pier has several boards which are cracked. This project would replace the old decking with a composite decking that will last a longer period of time. Project Costs: FY 14-15 FY 15-16 $ 60,000 $ Operating Impact (Savings): $ - $ (4,200) $ FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ - $ - $ (600) $ 3,000 $ Total - $ 60,000 6,600 $ 9,000 $ 13,800 155 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 40,000 $ 40,000 Operating Impact (Savings): Pedestrian Bridges Project Description: Discretionary Sales Tax Deck reconstruction on two pedestrian bridges. The decks for pedestrian bridges at Barber Street and Periwinkle Drive are in need of reconstruction. FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ - $ - $ $ 6,000 $ 18,000 $ 28,000 $ Total - $ 80,000 36,000 $ 88,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 200,000 Operating Impact Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 460,037 Fleming Street Paving Project Description: Discretionary Sales Tax Reconstruction of Fleming Street. This highly used roadway needs to be reconstructed. FY 15-16 FY 16-17 $ $ (Savings): $ (14,000) FY 17-18 FY 18-19 FY 19-20 Total - $ - $ - $ - $ 200,000 $ (4,000) $ 6,000 $ 32,000 $ 34,000 $ 54,000 Coolidge Street Paving Project Description: Discretionary Sales Tax Reconstruction of Coolidge Street. Coolidge needs to be reconstructed and completed with paving, parking and replaced curbing. FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ $ $ $ - $ Operating Impact (Savings): Project Name: Funding Source: Justification: Project Costs: FY14-15 $ 200,000 $ - Operating Impact (Savings): $ - $ (14,000) $ (32,203) $ (9,201) $ 13,801 $ 73,606 $ Total - $ 460,037 78,206 $ 124,210 Tulip Drive Construction Project Description: Discretionary Sales Tax Completion of Tulip Drive Reconstruction and Added Parking. This will continue with reconstruction work initiated in FY13-14 in conjunction with a Grant. FY 15-16 FY 16-17 FY 17-18 $ (4,000) FY 18-19 FY 19-20 $ - $ $ 6,000 $ 32,000 $ Total - $ 200,000 34,000 $ 54,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 100,000 Indian River Lagoon Project Description: General Fund Installation of baffle boxes at various sites. This allocates funds that may be used for matching grants for the installation. FY 15-16 Operating Impact (Savings): $ - $ 10,000 FY 16-17 -$ Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 102,000 Operating Impact $ - FY 17-18 FY 18-19 FY 19-20 -$ -$ -$ $ 30,000 $ 60,000 $ 100,000 $ Total - $ 100,000 150,000 $ 350,000 Storrnwater Equipment Project Description: Stormwater Utility Fund FY 14-15 50K Pickup Trucks (2) SW -619 and SW -618, 48K One Ton Crew Cab SW -606, 4K Pumps/cutoff saws. FY 16-17 30K 4X4 Pickup SW -614 Scheduled replacement of equipment that is essential to the stormwater maintenance program FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ 30,000 $ - $ - $ - (Savings): $ (22,440) $ (12,240) $ (8,640) $ 8,640 $ 15,720 Total $ 132,000 $ (18,960) 156 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 500,000 Operating Impact 1/4 Round Swale Improvements Project Description: Discretionary Sales Tax Installation of 1/4 round in swales. This continues the program of addressing drainage issues throughout the City. Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 25,000 FY15-16 $ 500,000 (Savings): $ 10,000 FY 16-17 $ 500,000 $ 30,000 FY 17-18 FY 18-19 $ 500,000 $ 500,000 $ 60,000 $ 100,000 FY 19-20 Total $ 500,000 $ 3,000,000 $ 150,000 $ 350,000 Deisel Fuel Tank Software Project Description: Discretionary Sales Tax Upgrade of software for the deisel fuel tank. This software is necessary for proper use of the deisel fuel tank located at the City garage. FY 15-16 Operating Impact (Savings): $ $ 1,750 Project Name: Funding Source: Justification: FY 16-17 FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ $ 3,500 $ 5,250 $ 7,000 $ Total - $ 25,000 8,750 $ 26,250 Riverview Park Sidewalks Project Description: Riverfront CRA Remove and replace sidewalks in Riverview Park. These sidewalks have numerous cracks and broken edges and in some areas. They have settled and are creating trip and fall hazards. The entire sidewalk system will be replaced in an effort to upgrade Riverview Park and resolve these safety concerns. Project Costs: FY 14-15 FY 15-16 $ 100,000 $ - Operating Impact (Savings): $ - $ (7,000 Project Name: Funding Source: FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ - $ - $ $ (2,000)' $ 3,000 $ 16,000 $ 17,000 $ Total 100,000 27,000 Median Trees/Schrub/Mulch Project Description: Riverfront CRA Improve the landscaping ofUS#1 Medians. Justification: Project Costs: FY 14-15 FY 15-16 $ 4,000 $ Operating Impact (Savings): $ - $ Project Name: Funding Source: This is desirable to enhance the appearance of the medians. FY 16-17 - $ 400 Justification: FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ - $ 800 $ 1,200 $ 1,600 $ 2,000 $ Total 4,000 6,000 Riverview Park Tables/Benches Project Description: Riverfront CRA Replacement of picnic tables and benches. Many of the existing picnic tables and benches are in very bad shape and should be replaced with a more uniform design. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 10,000 $ - $ Operating Impact (Savings): $ - $ (800) $ FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ Total - $ 10,000 200 $ 1,200 $ 2,000 $ 2,600 $ 5,200 157 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Project Name: Funding Source: Justification: Community Center Paving Project Description: Recreation Impact Fees Pave the parking lot and improve drainage and lighting. The Community Center continuously hosts classes and events during the day and in the evenings. It is available for use on weekends and is used as a staging area for some of the parades. Currently, the gravel and sand from the parking area tracks into the building and contributes to the wear and tear of the center floor, which is a major feature ofthe facility and used for gymnastics, dancing and exercise. Improvements to drainage and lighting will also be included to the extent there is sufficient funding. Project Costs: FY 14-15 $ 50,000 Operating Impact $ - Project Name: Funding Source: Justification: FY 15-16 $ - $ - $ - $ - $ (Savings): FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ (4,000) $ 2,500) $ 1,000) $ 500 5 Total - $ 50,000 2,000 $ (5,000) Skate Park Rebuild Project Description: Recreation Impact Fees Reconstruct the Skate Park ramps. This facility is well used and has not had any major repairs for some time. Replacement of the ramps is important for safety reasons. Project Costs: FY 14-15 FY 15-16 $ 125,000 $ - Operating Impact (Savings): $ - $ (35,000) $ Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 2,000 $ Operating Impact (Savings): $ $ FY 16-17 FY 17-18 FY 18-19 $ - 5 32,500) $ 30,000) $ FY 19-20 $ - 27,500) $ Total $ 125,000 (25,000) $ (150,000) Break Room Appliances Project Description: General Fund Replace appliances in the City Hall Breakrooms A refrigerator and other appliances are aging and some need to be replaced. FY 15-16 Project Name: Funding Source: Justification: FY16-17 FY17-18 - $ - 60 120 $ FY 18-19 FY 19-20 - $ - 5 - $ 180 $ 240 $ 300 $ Total 2,000 900 Roof Repairs Project Description: Discretionary Sales Tax Reconstruct the roofs on City Hall and Police Station. Minor repairs have been made continuously over the past number of years on both roofs. Leaks have been a frequent occurance and the roofs have numerous patches and bubbles on both of them. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 75,000 $ - $ Operating Impact (Savings): $ 1,500 FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ $ 3,000 $ 4,500 $ 6,000 $ Total - $ 75,000 7,500 $ 22,500 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 15,000 Fuel Tank Project Description: Discretionary Sales Tax Replace the fuel tank. This fuel tank needs to be replaced and will be located in the new golf course maintenance facility. FY 15-16 FY 16-17 $ - $ Operating Impact (Savings): $ - $ (1,050) FY 17-18 FY 18-19 $ - $ $ (750) $ FY 19-20 - $ Total - $ 15,000 (450) $ (150) $ 150 $ (2,250) 158 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET: Project Name: Funding Source: Tractor and Fairway Mower Project Description: Golf Course Capital Fund $15K Tractor and $40K Fairway Mower. Justification: Project Costs: FY 14-15 FY 15-16 $ 55,000 $ Operating Impact (Savings): $ - $ (12,100) $ These are equipment replacements needed for maintenance of the golf course. FY 16-17 - $ Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 650,000 $ Operating Impact (Savings): $ - $ 6,500 $ FY 17-18 FY 18-19 $ - $ 6.600) $ 1,100) $ FY 19-20 - $ 6,600 $ Total - $ 55,000 8,800 $ (4,400) Construct Hangar Project Description: 80% FAA and FDOT Grants. City Matching Requirements from Discretionary Sales Tax Completion of new hangar project initiated in FY 13-14. Economic development and infrastructure improvements require additional aviation hangars. FY 16-17 - $ Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 18,500 Operating Impact $ - FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ 13,065 $ 19,630 $ 26,195 $ Total - $ 650,000 32,760 $ 98,150 Vehicles Project Description: Building Fund Revenues FY 14-15 18.5K Compact Pickup with extended cab. FY 15-16 149.5K Compact Pickup with extended cab, 24K 4 door Utility Vehicle. Replacement of vehicles used for building inspections. FY 15-16 FY 16-17 $ 43,500 $ (Savings): $ (4,070) $ FY 17-18 $ - FY 18-19 FY 19-20 - $ Total $ 62,000 (11,790) $ (5,590) $ 1,350 $ 8,180 $ (11,920) 159 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET COY OF SEBASTIAN 4111111.1.1. HOME OF PELICAN ISLAND This Page Intentionally Left Blank 160 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET MUNICIPAL GOLF COURSE The Sebastian Golf Course is located in the City of Sebastian off of Main Street at the West entrance to the Airport and provides recreational enjoyment for the citizens of Sebastian and the surrounding communities. The facility includes an 18 -hole golf course that is 6,717 yards in length and par 72, driving range, putting and chipping green, restaurant, lounge, and fully stocked Pro Shop. The Golf Course is established as an enterprise fund of the city. The fund is divided into three areas: Administration, Greens Division, and Carts Division. GOLF COURSE SUMMARY OF REVENUE / EXPENSES Amended FY 14/15 FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 1,331,672 $ 1,354,042 $ 1,264,695 $ 1,676,110 $ 1,789,367 $ 1,332,920 Total GC Administration Division 528,727 594,776 610,315 602,115 677,009 587,303 Total GC Greens Division 549,690 591,649 634,648 600,126 588,732 608,401 Total GC Carts Division 138,249 138,991 238,166 473,869 472,316 137,216 Total Expenses 1,216,666 1,325,416 1,483,129 1,676,110 1,738,057 1,332,920 Change in Unrestricted Reserves $ 115,006 $ 28,626 $ (218,434) $ - $ 51,310 $ GOLF COURSE FUND REVENUE Code: 410010 The Fiscal Year 2014-2015 adopted budget for Golf Course fund revenue is $1,332,920 This compares to the 2013-2014 projected revenue of $1,789,267, a decrease of $456,447 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 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 15-16 Description Actual Actual Actual Budget Revenue Budget Difference Charges for services $1,331,561 $1,354,042 $1,264,314 $1,342,660 $1,238,289 $1,317,820 $ 79,531 Non-operating revenues 111 - 381 333,450 551,078 15,100 (535,978) Total revenues $1,331,672 $1,354,042 $1,264,695 $1,676,110 $1,789,367 $1,332,920 $ (456,447) Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from 2013-14 Projected Revenue 1. Charges for services - Up due to a projected increase in play and 1.5% increase on some fees. 2. Non-operating revenues - decrease due to loan proceeds for new golf carts. Difference $ 79,531 $ (535,978) 161 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE REVENUE Code: 410010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual FY 13/14 Amended Budset FY 13/14 Dept Projected FY 14/15 Adopted Budeet CHARGES FOR SERVICES 347501 Green Fees 492,959 508,327 467,543 497,800 436,680 475,000 347502 Cart Rentals 634,933 636,619 599,042 624,800 592,000 620,000 347510 Driving Range Fees 43,143 42,250 39,842 42,700 40,300 43,000 347512 Club Storage Fees 2,146 2,240 2,431 2,450 2,409 2,450 347513 Club Rentals Fees 2,415 1,820 2,582 2,300 2,646 2,700 347520 Initiation Fees 3,500 2,500 2,500 2,500 2,000 3,000 347521 Membership Fees 60,005 57,667 59,756 61,000 59,268 62,000 347522 Handicap Fees 5,140 4,980 4,920 5,150 4,960 5,000 347523 Resident Card Fees 31,620 34,198 32,146 32,500 29,488 33,000 347530 Non -Taxable Sales 215 72 41 50 48 50 347540 Pro Shop Sales 73,043 61,097 51,664 55,000 49,000 53,000 347541 Cost of Sales -Pro Shop (50,749) (40,805) (38,126) (24,000) (20,000) (22,000) 362100 Rents and Royalties 27,800 27,771 29,459 30,000 30,550 32,000 366000 Contributions & Donations 0 10,830 6,220 6,000 3,348 4,000 369900 Other Miscellaneous Revenues 2,188 1,121 1,324 1,000 1,188 1,260 369941 Sales Tax Commissions 360 360 360 360 360 360 369945 Pro Lesson Fees 2,363 2,776 2,463 3,050 2,475 3,000 369995 Cash Over/Short 480 219 147 0 0 0 369999 Prior Year Recoveries 0 0 0 0 1,569 0 TOTAL CHARGES FOR SERVICES 1,331,561 1,354,042 1,264,314 1,342,660 1,238,289 1,317,820 NON-OPERATING REVENUE 361100 Interest Earnings 0 0 107 0 28 100 364100 Sale of Fixed Assets 0 0 274 34,400 137,600 0 365000 Sale of Surplus Mater/Scrap 0 0 0 0 0 0 366000 Contributions and Donations 0 0 0 0 0 0 367000 Gain/Loss on Sale of Golf Carts 0 0 0 0 34,400 0 381130 Interfund Transfer from Fund 130 0 0 0 0 80,000 15,000 384120 Debt Proceeds 0 0 0 299,050 299,050 0 TOTAL NON-OPERATING REVENUE 111 0 381 333,450 551,078 15,100 TOTAL GOLF COURSE REVENUES 1,331,672 1,354,042 1,264,695 1,676,110 1,789,367 1,332,920 USE OF UNRESTRICTED RESERVES 0 0 218,434 0 0 0 TOTAL GOLF COURSE SOURCES 1,331,672 1,354,042 1,483,129 1,676,110 1,789,367 1,332,920 162 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE ADMINISTRATION Administration is responsible for the management of the entire golf course. This includes, but is not limited to: preparing and administering golf course budget; hiring, training and supervision of all employees; promoting the game of golf through lessons and clinics, tournaments and league play; golf shop operations including retail marketing; facility and clubhouse management including the restaurant, advertising and promotions; and golf course maintenance. This division handles all computer operations, monies, and reconciles and balances all cash operations, points of sale, tee times and the web site. FISCAL YEAR 2014 ACCOMPLISHMENTS 1 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. 1 Hosted over 40 charity, corporate and/or special events, most of which took place on Saturday's. By hosting numerous charity events, SMGC provides a key fundraising source for many community endeavors, schools, churches, etc. 1 On track for golf rounds to meet or exceed 54,000 rounds & total revenue to meet or exceed 1.4 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. New Golf Course Maintenance Facility should begin construction over summer of 2014. 1 Organized, promoted and hosted the 2013 Sebastian Amateur, the premiere tournament for SMGC. 1 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. 1 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 students frequency of playing, practicing and supporting SMGC. 1 Created SMGC Golf Committee to help address the golf course's needs and to formulate a direction, mainly regarding future improvements for the golf course. 1 Numerous landscaping improvements throughout golf course including different plantings, additions of memorial benches and installation of some decorative fencing. FISCAL YEAR 2015 GOALS & OBJECTIVES > Strive for $62,000 rounds of golf and 1.6 million in revenue. D Strive to instill in each golf course employee the importance of quality, unsurpassed customer service and the goal to "consider it done" and "whatever it takes" regarding customer service. D Continue to work closely with the golf course's maintenance contractor in order to produce the highest quality golf course conditions possible and always keep lines of communication open with all golf course 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 ensure repeat play and increase in rounds/revenue. 163 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET ➢ Continue to offer a fully -stocked discount golf retail shop, complete with quality merchandise and competitive prices, while fulfilling the needs (stated and unstated) of golf course customers. > Strive to introduce the game of golf (through a variety of clinics, lessons and other special functions) to juniors, retirees and others in the community to ensure future and present growth of the game of golf. > Continue to be the official home golf course for Sebastian River High School Boy's and Girls Golf Teams. > Strive to place constant attention to all facilities and grounds, to help ensure that all areas are well-maintained 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, which will help SMGC to be an integral part of the community. > Continue to promote the two largest and most important golf events, the annual Sebastian Amateur and The Michael Nichols Memorial Golf Tournament. > Continue with Golf Committee, meeting on a monthly basis in order to help develop action plans for golf course improvements and to get a consensus from our customers regarding "needs" and "wants". ➢ Strive to help community fundraisers and other charitable events, to help SMGC to be considered an integral part of the community. PERFORMANCE MEASUREMENT SERVICE PROGRAM Actual 2009/2010 Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Number of Annual Fees Sold 96 94 88 86 90 84 Single Resident 38 38 34 36 37 38 Single Non -Resident 8 8 12 10 11 10 Family Resident 42 44 40 36 38 32 Family Non -Resident 8 4 2 4 4 4 Resident/Discount Cards 844 735 786 736 750 651 TOTAL ANNUAL FEES SOLD 940 829 874 822 840 735 Annual Fee Rounds 7,063 7,344 7,062 7,546 7,500 7,000 Daily Fee Rounds 42,435 44,009 42,860 40,101 46,000 38,000 TOTAL NUMBER OF ROUNDS PLAYED 49,498 51,353 49,992 47,647 53,500 45,000 164 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE SEBASTIAN GOLF COURSE STAFFING NATURE OF ACTIVITY 13/14 14/15 20.00% 20.00% General Su I ervision - 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% 165 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE ADMINISTRATION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Golf Course Administration is $587,303. This compares to the 2013-2014 projected expenses of $677,009, a decrease of $89,706 or 13.3%. Personal Services Operating Expenses Capital Outlay Transfers Contingency Total FY 11/12 FY 12/13 Actual Actual Revised FY 13/14 Budget Projected FY 13/14 Expenses Adopted FY 14/15 Budget Difference 210,704 $ 218,035 $ 345,070 331,619 39,002 60,661 51,740 226,359 $ 324,016 226,359 $ 240,189 $ 314,650 303,125 80,000 56,000 43,989 28,626 - 51,310 13,830 (11,525) (80,000) (12,011) (51,310) $ 623,402 $ 610,315 $ 602,115 $ 728,319 $ 587,303 $ (141,016) Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenses: 1. Personal Services - Net increase due to salary increases for all employees 2. Operating Expenses - Decrease primarily due to a decrease in Airport rent charges. 3. Capital Outlay - No approved capital outlay in FY 14-15 budget. 4. Debt Service - The final revenue bond payment was made in FY 09/10. S. 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. 6. Contingency - By reducing the Capital Improvements Fund transfer, budgeted expenses equal expected revenue. Difference $ 13,830 $ (11,525) $ (80,000) $ $ (12,011) $ (51,310) 166 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE ADMINISTRATION POSITION Golf Course Director Head Cashier Assistant Cashier (P/T) Assistant Cashier (TEMP) PAY RANGE 46,541 / 97,308 26,545 / 69,662 9.23 / 20.76 GRADE 78 26 15 F/T/E Projected Adopted Expense Budget 12-13 13-14 14-15 13-14 14-15 1.00 1.00 1.00 $ 81,000 $ 87,500 1.00 1.00 1.00 44,500 47,500 1.00 1.00 1.00 25,000 25,000 0.50 1.50 1.50 18,000 18,000 3.50 4.50 4.50 Overtime Lesson Bonus FICA Taxes 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 $ 168,500 1,500 1,500 13,120 11,565 12,680 10,189 4,956 115 2,234 $ 178,000 1,500 1,500 13,847 12,420 12,400 9,950 6,108 127 4,337 226,359 $ 240,189 167 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE ADMINISTRATION DIVISION Code: 410110 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES: 511200 Regular Salaries 160,792 142,930 147,673 150,500 150,500 160,000 511300 Temporary Salaries 5,406 14,972 15,956 18,000 18,000 18,000 511400 Overtime 1,670 883 988 1,500 1,500 1,500 511500 Lesson Bonus 1,163 1,268 1,320 1,500 1,500 1,500 512100 FICA Taxes 12,850 11,295 11,632 13,120 13,120 13,847 512225 Deferred Compensation 12,576 10,866 10,938 11,565 11,565 12,420 512301 Group Health Insurance Premium 15,494 13,377 11,971 12,680 12,680 12,400 512305 Dependant Health Ins Premium 10,435 10,339 9,648 10,189 10,189 9,950 512307 Health Reimbursement Account 0 3,108 5,957 4,956 4,956 6,108 512309 Employee Assistance Program 102 92 92 115 115 127 512400 Worker's Comp Insurance 2,212 1,738 1,860 2,234 2,234 4,337 512500 Unemployment Insurance 0 0 0 0 0 0 512600 OP ED Accrued Expense (127) (164) 0 0 0 0 TOTAL PERSONAL SERVICES 222,573 210,704 218,035 226,359 226,359 240,189 OPERATING EXPENSES: 533100 Professional Services 2,141 2,104 2,096 2,024 2,036 2,036 533200 Audit Fees 2,947 2,710 2,917 3,351 3,351 3,133 533201 Admin Services provided by GF 59,906 65,897 82,638 90,902 90,902 94,462 533400 Other Contractual Services 40 182 213 0 0 0 533415 Janitorial Services 899 911 76 0 0 0 533420 Pest/Weed Control 154 322 450 376 376 376 533440 Electronic Security Services 443 449 469 550 550 550 534101 Telephone 2,347 2,184 2,106 1,738 2,080 2,256 534105 Cellular Telephone 559 581 313 180 180 180 534110 Internet Access 494 436 344 412 816 775 534120 Postage 75 102 65 100 100 100 534310 Electric 33,831 35,002 33,843 34,000 33,485 34,000 534320 Water/Sewer 14,315 23,898 13,338 15,000 14,000 15,000 534445 Airport Property Lease 135,000 135,000 135,000 115,000 115,000 100,000 534500 Insurance 3,952 7,355 7,568 8,000 7,640 7,650 534610 R & M - Buildings 1,632 11,530 3,565 4,000 3,500 3,000 534630 R & M - Office Equipment 3,374 1,624 1,619 2,500 1,000 1,625 534845 Golf Course Promotions 93 10,907 6,220 6,000 2,000 2,000 534846 Golf Course Advertising 5,890 7,901 10,243 8,000 8,000 7,500 534900 Other Current Charges 0 4 0 0 0 0 535200 Departmental Supplies 2,549 4,056 2,832 3,000 2,800 2,500 535205 Bank Charges 24,875 25,374 19,878 23,000 21,250 21,000 535210 Computer Supplies 130 125 219 200 876 225 535220 Cleaning Supplies 2,505 3,412 1,525 2,000 1,000 1,000 535230 Small Tools and Equipment 312 0 399 0 0 0 535250 Building Supplies 22 0 0 0 0 0 535410 Dues and Memberships 507 507 507 507 507 507 535710 Non -Ad Valorem Tax 2,443 2,497 3,176 3,176 3,201 3,250 TOTAL OPERATING EXPENSES 301,455 345,070 331,619 324,016 314,650 303,125 CAPITAL OUTLAY: 606400 Vehicles and Equipment 4,699 0 0 0 80,000 0 TOTAL CAPITAL OUTLAY 4,699 0 0 0 80,000 0 NON-OPERATING EXPENSES 909541 Intrafund Trfr to GC Capital 0 39,002 60,661 51,740 56,000 43,989 909901 Contingency 115,006 28,626 0 0 51,310 0 TOTAL NON-OPERATING EXPENSES 115,006 67,628 60,661 51,740 107,310 43,989 TOTAL GOLF COURSE ADMINISTRATION 643,733 623,402 610,315 602,115 728,319 587,303 168 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE GREENS DIVISION The Golf Course Greens Division is responsible for administration of an independent golf course maintenance contract which will ensure that the overall care and quality of the golf course is compatible to maintaining high standards, thus ensuring a quality golf course with excellent turf conditions which will guarantee repeat play from our customers, as well as create an excellent image and respectability among the golf course community throughout the State of Florida. FISCAL YEAR 2014 ACCOMPLISHMENTS ✓ Monitored all golf course grounds with special emphasis on putting greens. ✓ Monitored maintenance and preventative maintenance on all golf course -owned equipment. 1 Continued maintenance and minor improvements on aging irrigation system. ✓ Continued minor landscaping improvements and some Brazilian pepper tree removal projects. ✓ Continued to look into and plan for eventual irrigation, tee and green improvements / rebuild. 1 Overall, golf course customers continue to offer positive comments about the condition of the golf course. ✓ Began planning for new maintenance barn relocation, official construction start planned for summer of 2014. 1 Continued drainage improvements, mainly including cleaning out swales that border the back nine. ✓ Added Memorial benches and fencing on golf course. 1 Extensive trimming of all cabbage palms throughout entire golf course property. FISCAL YEAR 2015 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. PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 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 18 18 18 18 18 Practice areas (acres total) 4 4 4 4 4 169 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE GOLF COURSE GREENS DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 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% GOLF COURSE GREENS DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Golf Course Greens Division is $608,401 projected expenses of $588,732, a decrease of $19,669 or 3.3%. FY 10-11 Actual FY 11-12 FY 12-13 Actual Actual Amended FY 13/14 Budget . This compares to the 2013-2014 Projected FY 13/14 Expenses Adopted FY 14/15 Budget Difference Operating Expenses $ 549,690 $ 568,243 $ 566,091 $ 578,724 Capital Outlay 23,406 66,383 1,391 Non -Operating 15,526 20,011 $ 567,201 $ 573,390 $ 6,189 1,520 15,000 13,480 20,011 20,011 Total $ 549,690 $ 591,649 $ 648,000 $ 600,126 $ 588,732 $ 608,401 $ 19,669 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenses: 1. Operating Expenses - Net increase mainly due to an increase in groundskeeping services. 2. Capital Outlay - Increase in Capital items for FY 14/15 3. Non -Operating - Loan payments for equipment - no change Difference $ 6,189 $ 13,480 CAPITAL OUTLAY SCHEDULE GOLF COURSE GREENS DIVISION - TO BE FUNDED FROM DISCRETIONARY SALES TAX Description, Fuel tank EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 2016-17 $ 15,000 $ $ 2017-2018 2018-19 TOTAL $ $ 15,000 15,000 $ 15,000 GO LF COURSE GREENS DIVISION - TO BE FUNDED FROM GOLF CAPITAL FUND Description Tractor and Mower Rebuild Greens EXPENDITURES PER FISCAL YEAR 2014-15 2015-16 $ 55,000 $ 2016-17 - $ 2017-2018 2018-19 - $ - $ 165,000 TO TAL - $ 55,000 165,000 55,000 $ $ 165,000 $ $ 220,000 170 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE GREENS DIVISION Code: 410120 Account Number Descri i tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENSES 533100 Professional Services 0 500 0 0 0 0 533420 Pest/Weed Control 0 90 0 0 0 0 533440 Electronic Security Services 535 420 275 425 425 0 533445 Groundskeeping Service 493,699 502,751 513,645 524,640 513,646 524,640 534310 Electric 18,369 17,290 17,300 16,000 16,600 17,000 534610 R & M - Buildings 1,628 4,130 782 1,000 1,005 250 534640 R & M -Operating Equipment 16,536 18,502 16,198 17,000 17,000 15,000 534680 R & M - Irrigation Systems 13,524 14,326 14,755 13,609 13,000 13,000 534685 R & M - Grounds Maintenance 4,494 8,904 2,402 2,747 2,700 3,000 535200 Departmental Supplies 843 586 695 750 500 500 535220 Cleaning Supplies 0 4 0 100 25 0 535230 Small Tools and Equipment 0 740 39 2,353 2,300 0 535250 Building Supplies 62 0 0 100 0 0 TOTAL OPERATING EXPENSES 549,690 568,243 566,091 578,724 567,201 573,390 CAPITAL OUTLAY 606200 Buildings 0 0 0 1,391 1,520 0 606310 IOTB 0 0 1,107 0 0 15,000 606400 Vehicles and Equipment 0 23,406 65,276 0 0 0 TOTAL CAPITAL OUTLAY 0 23,406 66,383 1,391 1,520 15,000 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 10 18,675 18,675 19,447 707245 Interest - Golf Course Loan 0 0 1,649 1,336 1,336 564 707300 Other Debt Service Costs 0 0 515 0 0 0 TOTAL NON-OPERATING EXPENSES 0 0 2,174 20,011 20,011 20,011 TOTAL GREENS DIVISION 549,690 591,649 634,648 600,126 588,732 608,401 171 CITY OF SEBASTIAN, FLORIDA 2014/2015 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 2014 ACCOMPLISHMENTS ✓ Entered into new golf cart lease after securing 3 bids, assessing golf carts & testing demos. ✓ 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 diving 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. ✓ Received new golf cart fleet on November 1, 2013. ✓ Provide ice & water for customers, maintain ice machine(s) and dispensers. FISCAL YEAR 2015 GOALS AND OBJECTIVES D Continue to offer quality, unsurpassed customer service. D Continue to offer quality, unsurpassed customer service. D 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. D Continue to maintain cart barn, water & starter stations & cart staging & cart wash areas, thus ensuring all areas are clean and presentable to the public. > Offer more ranger contact with golf course patrons. > Emphasis on on -course restroom cleanliness, plan accordingly for on -course restroom improvements. PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Club Car Electric Golf Carts 86 86 86 86 86 Tires Maintained 352 352 352 356 356 Grease Fittings Maintained 534 534 534 534 534 Range Carts 1 1 1 1 1 Ranger Carts 1 1 1 1 1 Batteries Maintained 519 519 519 524 524 Beverage Carts 1 1 1 1 1 172 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PROGRAM BUDGET DESCRIPTION FOR THE GOLF CART DIVISION STAFFING NATURE OF ACTIVITY 13/14 14/15 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% 100.00% GOLF COURSE CARTS DIVISION BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for Golf Course Carts Division is $137,216. This compares to the 2013-2014 projected expenses of $138,257, a decrease of $1,041 or .8%. Amended Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 74,709 $ 73,424 $ 70,044 $ 77,043 $ 74,675 $ 75,440 $ 765 Operating Expenses 63,540 63,662 64,922 5,700 6,506 4,700 (1,806) Capital Outlay 1,905 103,200 333,450 334,059 (334,059) Debt Service - 57,676 57,076 57,076 Total $ 138,249 $ 138,991 $ 238,166 $ 473,869 $ 472,316 $ 137,216 $ (335,100) Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenses: 1. Personal Services - Small difference due to scheduled salary increases 2. Operating Expenses - Decrease due to no equipment leases in FY 14/15 3. Capital Outlay - No change 3. Debt Service - No change Difference $ 765 $ (1,806) $ (334,059) $ 173 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE GOLF COURSE CART DIVISION PAY F/T/E Projected Adopted Expense Budget POSITION RANGE GRADE 12-13 13-14 14-15 12-13 14-15 Cart Attendants (P/T) 7.25 / 13.09 9 3.00 2.00 2.50 $ 34,600 $ 35,600 Cart Attendants (TEMP) 3.50 4.50 4.00 32,600 33,000 6.50 6.50 6.50 $ 67,200 $ 68,600 Overtime 1,400 800 FICA Taxes 5,416 5,325 Group Insurance 0 0 Employee Assistance Program 92 92 Worker's Compensation 735 623 Total Personal Services $ 74,843 $ 75,440 CAPITAL OUTLAY SCHEDULE GOLF COURSE CART DIVISION Description 2015-16 2016-17 2017-18 2018-19 2019-20 TOTAL Golf Course Fleet $ - $ - $ - $ 333,450 $ $ 333,450 333,450 $ $ 333,450 174 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Account Number Descri ' tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 34,186 31,975 27,533 30,000 34,600 35,600 511300 Temporary Salaries 33,038 34,477 36,007 40,000 32,600 33,000 511400 Overtime 1,228 855 751 800 1,400 800 512100 FICA Taxes 5,249 5,126 4,920 5,416 5,248 5,325 512301 Group Insurance 0 0 0 0 0 0 512309 Employee Assistance Program 138 121 98 92 92 92 512400 Worker's Comp Insurance 870 870 735 735 735 623 TOTAL PERSONAL SERVICES 74,709 73,424 70,044 77,043 74,675 75,440 OPERATING EXPENSES 534420 Equipment Leases 62,935 62,935 57,690 0 500 0 534610 R & M - Buildings 195 235 4,021 3,619 4,000 3,500 534640 R & M -Operating Equipment 162 425 2,438 1,381 1,381 1,000 534920 Legal Ads 0 0 264 0 0 0 535200 Departmental Supplies 180 51 93 100 100 100 535220 Cleaning Supplies 14 16 11 100 25 50 535230 Small Tools and Equipment 54 0 0 100 100 50 535270 Uniforms and shoes 0 0 405 400 400 0 TOTAL OPERATING EXPENSES 63,540 63,662 64,922 5,700 6,506 4,700 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,905 103,200 333,450 334,059 0 TOTAL CAPITAL OUTLAY 0 1,905 103,200 333,450 334,059 0 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 46,224 46,224 48,061 707245 Interest - Golf Course Loan 0 0 0 10,852 10,852 9,015 707300 Other Debt Service Costs 0 0 0 600 0 0 TOTAL NON-OPERATING EXPENSE 0 0 0 57,676 57,076 57,076 TOTAL CARTS DIVISION 138,249 138,991 238,166 473,869 472,316 137,216 175 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET GOLF COURSE CARTS DIVISION Code: 410130 Account Number Descri i tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 34,186 31,975 27,533 30,000 34,600 35,600 511300 Temporary Salaries 33,038 34,477 36,007 40,000 32,600 33,000 511400 Overtime 1,228 855 751 800 1,400 800 512100 FICA Taxes 5,249 5,126 4,920 5,416 5,248 5,325 512301 Group Insurance 0 0 0 0 0 0 512309 Employee Assistance Program 138 121 98 92 92 92 512400 Worker's Comp Insurance 870 870 735 735 735 623 TOTAL PERSONAL SERVICES 74,709 73,424 70,044 77,043 74,675 75,440 OPERATING EXPENSES 534420 Equipment Leases 62,935 62,935 57,690 0 500 0 534610 R & M - Buildings 195 235 4,021 3,619 4,000 3,500 534640 R & M -Operating Equipment 162 425 2,438 1,381 1,381 1,000 534920 Legal Ads 0 0 264 0 0 0 535200 Departmental Supplies 180 51 93 100 100 100 535220 Cleaning Supplies 14 16 11 100 25 50 535230 Small Tools and Equipment 54 0 0 100 100 50 535270 Uniforms and shoes 0 0 405 400 400 0 TOTAL OPERATING EXPENSES 63,540 63,662 64,922 5,700 6,506 4,700 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 1,905 103,200 333,450 334,059 0 TOTAL CAPITAL OUTLAY 0 1,905 103,200 333,450 334,059 0 NON-OPERATING EXPENSES 707145 Principal - Golf Course Loan 0 0 0 46,224 46,224 48,061 707245 Interest - Golf Course Loan 0 0 0 10,852 10,852 9,015 707300 Other Debt Service Costs 0 0 0 600 0 0 TOTAL NON-OPERATING EXPENSE 0 0 0 57,676 57,076 57,076 TOTAL CARTS DIVISION 138,249 138,991 238,166 473,869 472,316 137,216 176 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET MUNICIPAL AIRPORT City of Sebastian operates a 625 acre municipal airport through the establishment of an enterprise fund. The airport property was deeded to the city in 1959 by the federal government. The main source of revenue to support the airport operations is lease revenue. The airport receives federal and state government grants to fund airport capital projects, which are accounted in the city's capital improvement fund. Since the year 2000, the Airport has been involved in over $10 million in capital improvements, all of which to better develop the facilities and economic growth. Amended FY 14/15 FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues $ 389,761 $ 439,712 $ 437,622 $ 443,236 $ 433,810 $ 438,640 Total Airport Administration $ 404,983 $ 424,385 $ 422,070 $ 423,236 $ 364,812 $ 361,610 Total Economic Development 20,000 20,000 20,000 Change in Unrestricted Reserves $ (15,222) $ 15,327 $ 15,552 $ - $ 48,998 $ 57,030 AIRPORT FUND REVENUE Code: 450010 The Fiscal Year 2014-2015 adopted budget for Airport fund revenue is $ Airport fund revenue of $433,810, an increase of $4,830 or 1.1%. Description Operating revenue Non-operating revenues Total revenues and other sources FY 10-11 FY 11-12 FY 12-13 Actual Actual Actual 438,640. This compares to the 2013-2014 projected Amended FY 13-14 Budget Projected FY 13-14 Revenue Adopted FY 14-15 Budget Difference $ 380,742 $ 422,908 $ 429,823 9,019 16,804 7,799 $ 434,859 $ 425,160 $ 429,990 $ 4,830 8,377 8,650 8,650 $ 389,761 $ 439,712 $ 437,622 $ 443,236 $ 433,810 $ 438,640 $ 4,830 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Revenue: 1. Operating revenue - Increase is primarily due to added tenant rents. 2. Non-operating revenues - No change Difference $ 4,830 $ 177 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGE) AIRPORT REVENUE Code: 450010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING REVENUE 344100 Fuel Sales 112,782 72,886 53,780 110,000 60,000 60,000 347541 Cost of Sales (95,858) (55,681) (44,137) (85,000) (45,000) (45,000) 362150 Nontaxable Rents 391 391 391 391 391 391 362100 Rents and Royalties 300,744 344,925 359,031 349,379 349,379 354,379 369900 Other Miscellaneous Revenues 62,674 60,095 60,566 59,869 60,170 60,000 369941 Sales Tax Commission 9 292 192 220 220 220 369999 Prior Year Recoveries 0 0 0 0 0 0 TOTAL OPERATING REVENUE 380,742 422,908 429,823 434,859 425,160 429,990 NON-OPERATING REVENUE: OTHER NON-OPERATING REVENUE: 361100 Interest Earnings 37 5 0 0 150 150 361105 SBA Interest Earnings 0 0 0 0 0 0 364100 Sale of Fixed Assets 0 4,125 0 0 0 0 369200 Insurance Proceeds 0 4,475 0 0 0 0 369400 Reimbursements 8,982 8,199 7,799 8,377 8,500 8,500 381455 Transfer from Fund 455 0 0 0 0 0 TOTAL OTHER NON-OPERATING REVENUE 9,019 16,804 7,799 8,377 8,650 8,650 TOTAL AIRPORT REVENUES 389,761 439,712 437,622 443,236 433,810 438,640 USE OF UNRESTRICTED RESERVES 15,222 0 0 0 0 0 TOTAL AIRPORT SOURCES 404,983 439,712 437,622 443,236 433,810 438,640 178 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET AIRPORT ADMINISTRATION The Community Development 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 2014 ACCOMPLISHMENTS ✓ Managed the FDOT grant for Airport Drive East Improvements Design ✓ Project Managed the new Hanger C Design and Construction ✓ Pursued Economic Development opportunities ✓ Recruited National Aperture, Inc. as Airport Tenant FISCAL YEAR 2015 GOALS AND OBJECTIVES D Continue Economic Growth opportunities D Pursue FDOT and FAA grant possibilities D Continue to manage the Construction of Airport Drive East Improvements D Continue to project manager the Hangar C Construction D Pursue Tenant and begin planning for Hangar 'C' PERFORMANCE MEASURES PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT Actual Actual Actual Projected Projected Performance Indicators 2010/2011 2011/2012 2012/2013 2013/2014 2014/2015 Acres Available for Development 108 108 108 108 108 Airport Leasehold Revenues $301,135 $345,316 $359,422 $349,770 $354,770 PROGRAM BUDGET DESCRIPTION FOR THE AIRPORT STAFFING NATURE OF ACTIVITY 13/14 14/15 25.00% 25.00% Com 1 liance - 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. 1 0.00% 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. 100.00% 100.00% 179 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE AIRPORT ADMINISTRATION PAY F/T/E Projected Adopted Expense Budget POSITION RANGE GRADE 12-13 13-14 14-15 13-14 14-15 Community Development Director *65,104 / 123,464 81 0.00 0.00 0.00 $ 30,000 $ 30,300 Airport Administrator * 70 0.00 0.00 0.00 $ 7,000 $ 17,500 Airport Operations Specialist III 26,545 / 59,662 26 0.00 0.00 0.00 - Airport Operations Specialist 23,581 / 53,000 22 1.00 1.00 1.00 51,500 52,800 1.00 1.00 1.00 * Additional compensation is reflected in the Planning and Zoning budget. $ 88,500 $ 100,600 Overtime 500 500 FICA Taxes 6,619 4,039 Clothing Allowance 120 120 Deferred Compensation 7,391 4,752 Group Health Insurance Premium 7,370 6,244 Dependant Health Ins Premium 4,384 3,823 Health Reimbursement Account 1,704 3,054 Employee Assistance Program 46 25 Worker's Comp Insurance 2,175 2,552 Total Personal Services $ 118,809 $ 125,709 AIRPORT BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for the Municipal Airport Administration is $361,610. This compares to the 2013-2014 projected expenses of $364,812, a decrease of $3,202 or .01%. Revised Projected Adopted FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 13-14 FY 14-15 Actual Actual Actual Budget Expenses Budget Difference Personal Services $ 229,190 $ 208,444 $ 170,204 $ 168,576 $ 111,809 $ 125,709 $ 13,900 Operating Expenses 167,243 195,866 235,291 233,760 232,050 165,876 (66,174) Capital Outlay 3,500 875 928 (928) Debt Service 8,550 16,575 16,575 20,025 20,025 70,025 50,000 Contingency 15,327 15,552 48,998 57,030 8,032 Total $ 404,983 $ 439,712 $ 437,622 $ 423,236 $ 413,810 $ 418,640 $ 4,830 Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenses: Difference 1. Personal Services - Increase due to salary increase $ 13,900 2. Operating Expenses - Primarily due to a decrease in Maintenance Services provided to General Fund $ (66,174) 3. Capital Outlay - No capital items are anticipated from operating funds. Projects will be supported from DST grants. $ (928) 4. Non -Operating - Includes $600 of principal and $11,400 of interest on the $285,000 advance from DST Funds and $ 58,032 $8,025 of interest on the $267,511 advance from DST Funds. Includes $50,000 on initial $200,000 advance from General Fund for Legal Fees. 180 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE AIRPORT - TO BE FUNDED BY DST EXPENDITURES PER FISCAL YEAR Description 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 TOTAL Construct Hangar $ 130,000 $ - $ - $ - $ - $ 130,000 Construct Airport Road West - 160,000 - 160,000 $ 130,000 $ $ $ 160,000 $ $ 290,000 181 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET AIRPORT ADMINISTRATION Code: 450110 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 170,060 146,487 129,428 127,625 81,500 100,600 511400 Overtime 0 0 74 500 500 500 512100 FICA Taxes 11,464 11,678 9,804 10,214 6,619 4,039 512215 Clothing Allowance 240 240 120 120 120 120 512225 Deferred Compensation 14,489 14,801 11,835 11,621 7,391 4,752 512301 Group Health Insurance Premium 19,241 18,384 8,649 C,916 7,370 6,244 512305 Dependant Health Ins Premium 10,508 10,377 4,590 4,384 4,384 3,823 512307 Health Reimbursement Account 0 3,033 1,718 1,704 1,704 3,054 512309 Employee Assistance Program 69 63 46 46 46 25 512400 Worker's Comp Insurance 3,326 3,381 3,940 3,446 2,175 2,552 512600 OPEB Accrued Expense (207) 0 0 0 0 0 TOTAL PERSONAL SERVICES 229,190 208,444 170,204 168,576 111,809 125,709 OPERATING EXPENSES 533100 Professional Services 0 749 8,125 3,000 3,500 0 533200 Audit Fees 2,265 2,039 1,758 1,652 1,404 1,264 533201 Admin Services provided by GF 42,980 44,203 52,772 47,495 47,495 49,180 533202 Maintenance Services provided by GF 0 15,458 67,000 68,500 68,500 0 533400 Other Contractual Services 2,023 3,350 3,133 2,626 2,626 2,626 53341 Environmental Services 0 175 0 0 0 0 533415 Janitorial Services 4,537 4,757 532 500 0 0 533420 Pest/Weed Control/Mowing 600 588 450 600 600 600 534000 Travel and Per Diem 0 0 0 500 0 1,000 534101 Telephone 8,031 6,162 2,683 2,300 2,360 3,160 534105 Cellular Phone 1,044 1,151 737 810 420 625 534110 Internet Access 1,173 1,220 1,321 1,500 890 1,344 534120 Postage 387 225 253 300 300 300 534130 Express Mail 0 0 70 200 50 100 534310 Electric 26,165 23,710 22,351 23,000 24,400 23,450 534312 Water/Sewer 2,465 2,331 1,863 2,000 2,168 2,200 534500 Insurance 19,434 27,442 25,485 27,900 30,900 29,923 534501 Claims 0 967 0 0 0 0 534610 R & M Buildings 1,714 4,347 3,404 5,000 5,000 5,000 534620 R & M -Vehicles 1,947 4,707 3,312 4,500 3,000 3,500 534630 R& M -Office Equipment 214 0 0 500 0 0 534640 R & M -Operating Equipment 10,694 18,917 11,939 7,000 8,000 8,000 534681 R & M -Fencing 1,597 8,605 990 5,000 5,000 5,000 534685 R & M -Grounds Maintenance 2,390 2,890 1,889 3,000 3,000 3,000 534800 Promotional Activities 0 436 258 500 500 500 534825 Advertising Expenditures 5,677 623 30 0 0 0 - Continued - 182 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget 535200 Departmental Supplies 1,386 748 844 1,000 1,300 1,000 535205 Bank Charges 3,043 2,043 1,639 1,500 1,500 1,500 535210 Computer Supplies 205 55 124 500 300 500 535230 Small Tools and Equipment 185 60 577 1,500 750 500 535260 Gas and Oil 9,518 6,647 7,754 6,500 4,000 4,000 535270 Uniforms & Shoes 513 339 223 200 200 200 535275 Safety Equipment 0 0 0 100 0 100 535410 Dues and Memberships 400 400 430 500 430 800 535420 Books and Publications 0 0 18 0 0 0 535450 Training and Education 0 • 0 0 250 30 3,000 535710 Non -Ad Valorem Tax 16,656 10,522 13,327 13,327 13,427 13,427 TOTAL OPERATING EXPENSES: 167,243 195,866 235,291 233,760 232,050 165,799 CAPITAL OUTLAY: 0 0 0 0 0 0 606310 IOTB - Fencing 0 0 2,818 0 0 0 606400 Vehicles and Equipment 0 3,500 0 875 928 0 TOTAL CAPITAL OUTLAY: 0 3,500 0 875 928 0 NON-OPERATING EXPENSES 707146 Principal - DST Fund Advance 0 0 0 600 600 624 707246 Interest - DST Fund Advance 8,550 16,575 16,575 19,425 19,425 19,401 909100 Interfund Trfr to General Fund 0 0 0 0 0 50,000 909901 Contingency 0 15,327 15,552 0 48,998 57,107 TOTAL NON-OPERATING EXPENSES 8,550 31,902 32,127 20,025 69,023 127,132 TOTAL AIRPORT ADMINISTRATION 404,983 439,712 437,622 423,236 413,810 418,640 AIRPORT ECONOMIC DEVELOPMENT Code: 450120 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING EXPENSES 534000 Travel and Per Diem 0 0 254 0 0 0 534110 Internet Services 0 0 23 0 0 0 534700 Printing & Binding 0 0 0 0 0 0 534800 Promotional Activities 0 0 3,186 0 0 0 534825 Advertising Expenditures 0 0 16,315 20,000 20,000 20,000 535200 Departmental Supplies 0 0 99 0 0 0 535420 Books and Publications 0 0 10 0 0 0 535450 Training and Education 0 0 41 0 0 0 TOTAL OPERATING EXPENSES: 0 0 19,928 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 19,928 20,000 20,000 20,000 183 CITY OF SEBASTIAN, FLORIDA 2014/2015 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. Amended FY 14/15 FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 Adopted Description Actual Actual Actual Budget Projected Budget Total Revenues and Transfers $ 405,375 $ 426,215 $ 710,960 $ 558,000 $ 640,300 $ 630,650 Total Expenses 463,719 399,271 423,097 529,977 519,014 630,650 Change in Unrestricted Reserves $ (58,344) $ 26,944 $ 287,863 $ 28,023 $ 121,286 $ BUILDING DEPARTMENT REVENUE Code: 480010 The Fiscal Year 2014-2015 adopted budget for the Building Department fund revenue is $630,650. This compares to the 2013-2014 projected Building Department fund revenue of $640,300, a decrease of $9,650 or 1.5%. Amended Projected Adopted FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 13/14 FY 14/15 Description Actual Actual Actual Budget Revenue Budget Difference Operating revenue $ 400,378 $ 418,585 $ 705,526 $ 555,750 $ 637,600 $ 628,150 $ (9,450) Non-operating revenues 4,997 7,630 5,434 2,250 2,700 2,500 (200) Total revenues and other sources $ 405,375 $ 426,215 $ 710,960 $ 558,000 $ 640,300 $ 630,650 $ (9,650) Fiscal Year 2014-2015 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-2014 Projected Revenue: 1. Operating revenue - Increases in budgeted building permits and other permiting categories 2. Non-operating revenues - Anticipating minor difference in investment income and miscellaneous revenue. Difference $ (9,450) $ (200) 184 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET BUILDING DEPARTMENT REVENUE Code: 480010 Account Number Description FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget OPERATING REVENUE 321000 Business Taxes 98,726 91,678 85,911 0 0 0 321100 Business Taxes - Penalties/Transfers 4,211 2,815 1,598 0 0 0 321050 Contractor License 13,876 13,716 12,947 15,000 14,000 15,000 321150 Contractor License - Penalties 2,310 1,165 2,419 2,700 2,500 2,600 322050 Building Permits 138,356 156,466 352,553 310,000 341,000 345,000 322055 Roofing Permits 18,165 20,075 36,280 35,000 37,500 37,000 322065 Alumimum Structure 8,125 8,150 10,875 8,500 12,800 11,000 322070 Shed Permits 3,900 5,475 4,350 3,900 6,500 5,500 322075 Reinspection Fees 3,675 6,265 11,180 7,000 13,500 12,000 322100 Land Clearing Permits 5,700 6,750 13,475 13,500 12,000 11,500 322200 Electrical Permits 14,060 14,832 25,845 25,000 25,400 25,000 322225 Plumbing Permits 12,501 12,741 23,777 21,500 22,500 22,000 322230 Pool Permits 6,800 7,725 9,945 7,500 13,500 11,000 322240 Solar Permits 2,400 2,250 2,625 3,800 2,800 2,800 322250 Mechanical Permits 25,376 27,185 40,650 31,500 44,000 43,000 322300 Fencing Permits 10,800 9,336 11,250 11,200 16,000 12,000 322500 Sign Permits 3,375 2,340 2,145 2,300 2,100 2,000 322600 Expired Permit Fee 1,500 2,700 4,275 3,250 7,500 8,500 329400 Plan Checking Fees 16,995 16,058 36,557 38,000 37,000 37,500 341920 Cert. Copying/Record Research 480 255 280 250 1,000 750 347556 County Facility Admin Fee 4,093 4,870 12,552 12,000 10,000 12,000 359000 Other Fines and Forfeitures 4,954 5,738 4,037 3,850 16,000 12,000 TOTAL OPERATING REVENUE 400,378 418,585 705,526 555,750 637,600 628,150 OTHER NON-OPERATING REVENUE: 361100 Interest Income 1,075 1,872 1,148 600 1,200 1,000 361105 SBA Interest Earnings 1,002 1,082 774 800 500 600 364100 Sale of Fixed Assets 365 0 2,075 0 0 0 367000 Gain/Loss on Investment 1,912 3,556 0 0 0 0 369900 Other Miscellaneous Revenue 643 1,120 1,437 850 1,000 900 TOTAL OTHER NON-OPERATING REVENUE 4,997 7,630 5,434 2,250 2,700 2,500 TOTAL BUILDING DEPARTMENT REVENUES 405,375 426,215 710,960 558,000 640,300 630,650 USE OF UNRESTRICTED RESERVES 58,344 0 0 0 0 0 TOTAL BUILDING DEPARTMENT SOURCES 463,719 426,215 710,960 558,000 640,300 630,650 185 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET 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 2014 ACCOMPLISHMENTS 1 Maintained timeliness and delivery of permitting services with a turn around time of 10 days or less on most permits. 1 Provided continuing education to employees to meet minimum state licensing requirements. Customer service training is on going. ✓ Appointed by City Manager to head up an Emergency Management team consisting of department heads and key personnel. Completed an Emergency Management Manual stating the City's roles and responsibilities in an emergency event. ✓ Building Department web page forms were updated as needed. ✓ Continued to enforce state laws and city ordinances regarding unlicensed contractor activity and willful code violations. Citations were issued as needed and various cases went before the Special Magistrate for final resolution as necessary. ✓ Continue to follow up on expired permits and scan documents into laser -fiche for permanent record keeping. FISCAL YEAR 2015 GOALS AND OBJECTIVES > Continue to maintain timeliness and delivery of permitting services with a turn around time of 10 days or less for plan review. > Provide on going customer service training and continuing education to satisfy minimum state licensing requirements. > Continue to enhance the Building Department web page to provide improved information regarding building department function, tips to avoid unlicensed contractor activity, safety awareness and permitting requirements. > Create a program to follow up on expired permits with open inspections. ➢ Continue to enforce state laws and city ordinances related to construction and unlicensed contractor activity. > Continue to scan permitting and contractor licensing documents into laser -fiche for permanent record keeping. 186 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERFORMANCE MEASURES Performance Indicators Actual 2010/2011 Actual 2011/2012 Actual 2012/2013 Projected 2013/2014 Projected 2014/2015 Residential permits issued 86 106 210 210 220 Commercial permits issued 43 31 35 35 38 Other permits issued 1,641 1,782 2,300 2,300 2,500 Total number of inspections 4,938 5,625 6,650 6,650 6,800 Total number of reinspections 373 442 615 615 645 Number of Professional licenses processed 444 414 440 440 450 Expired permits processed 20 37 40 40 50 Business Tax Reciepts processed and issued 1224 1075 1150 1150 1200 Building permits tum around time (working days) 10 10 10 10 10 PROGRAM BUDGET DESCRIPTION FOR THE BUILDING DEPARTMENT STAFFING NATURE OF ACTIVITY 13/14 14/15 8.00% 8.00% Administration - The Director supervises the enforcement of all Florida Building Codes, including Sebastian City and Land Development Codes related to construction. Courtesy inspections are performed as needed. Reviews commercial plan review and projects that include Mechanical, Electrical or Plumbing details. Approval of all department expenditures and prepares the annual budget. 27.00% 25.00% Permitting - Accepts permit applications, calculates fees, issuance of permits, scheduling of inspections, closing out permits when completed, prepares certificates of occupancy for signature, and answers questions conceming building permits. 15.00% 16.00% Plan Review - Perfoms plan review of all permit applications and building plans for code approval, including structural, electrical, plumbing and mechanical. Also includes the review of all zoning on residential building applications. Answers code questions for builders and general public related to plan review. 40.00% 38.00% Building and Alteration Inspection - On-site inspections for commercial and residential, including structural, electrical, plumbing, and mechanical. Post inspections into computer database daily. Answer code questions for builders and general public related to inspections. 3.000/0 3.000/0 Contractor Licensing - Accepts contractor license application for registration and calculates fees. Review applicants for applicable insurance and workman's comp. coverages. Review letters of reciprocity. Process annual re-newal notices and issues new registrations. Check permit applications for properly licensed and insured contractors. 5.00% 5.00% Business Tax Receipts- Accepts applications for Business Tax Receipt from business owners. Reviews applications for acceptance. Verify professional licenses and ficitious/corporation names. Process annual re-newal notices and issues new Business Tax Reciepts. 1.00% 2.00% Safety Following up on expired permits and unsafe structures. 1.00% 3.00% Records Retention Scanning plans to laserfiche for permanent record keeping 100.00% 100.00% 187 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET PERSONAL SERVICES SCHEDULE BUILDING DEPARTMENT POSITION Building Official Chief Inspector Plans Examiner Local Business Tax Specialist Permitting Technician PAY RANGE 60,192 / 114,149 43,030 / 85,683 43,030 / 85,683 26,545 / 59,662 26,545 / 59,662 F/T/E Projected Adopted Expense Budget GRADE 12-13 13-14 13-14 13-14 14-15 78 1.00 1.00 1.00 $ 85,800 $ 92,800 44 1.00 1.00 1.00 54,000 57,500 44 1.00 1.00 1.00 71,500 73,500 26 1.00 1.00 1.00 52,500 57,000 26 0.00 0.50 1.00 19,000 34,000 4.00 TOTAL SALARIES 4.50 5.00 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 $ 282,800 3,000 21,482 240 25,852 20,439 6,435 4,520 106 4,012 $ 314,800 1,000 23,696 240 28,444 23,282 6,292 7,662 127 7,423 368,886 $ 412,966 . BUILDING DEPARTMENT BUDGET SUMMARY The Fiscal Year 2014-2015 adopted budget for the Building Department, excluding budgeted contingency is $630,650 This compares to the projected FY 2013-2014 expenses of $519,014, an increase of $111,936 or 21.6%. Personal Services Operating Expenses Capital Outlay Transfers Contingency FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget Projected FY 13/14 Expenditures Adopted FY 14/15 Budget Difference $ 366,796 $ 96,923 311,652 $ 334,684 $ 381,352 $ 368,886 $ 87,619 88,413 83,515 85,018 26,944 287,863 28,023 65,110 121,286 412,966 93,890 18,500 105,294 $ 44,080 8,872 18,500 40,184 (121,286) Total $ 463,719 $ 426,215 $ 710,960 $ 492,890 $ 640,300 $ 630,650 $ (9,650) Fiscal Year 2014-15 Adopted Budget: Major Current Level Changes from Fiscal Year 2013-14 Projected Expenses 1. Personal Services - Net increase due to scheduled increases for all employees and vacancies in FY 13/14 2. Operating Expenses - Increase mainly due to higher amount for General Fund administrative services and Internet charges. 3. Transfers - Repayments to General Fund, net of charge for services provided. 3. Contingency - Reduced due to repayment of Business Taxes to General Fund. Di fference $ 44,080 $ 8,872 $ 40,184 $ (121,286) 188 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET CAPITAL OUTLAY SCHEDULE BUILDING DEPARTMENT EXPENDITURES PER FISCAL YEAR Description 2014-15 2015-16 2016-17 2017-18 2018-19 TOTAL Compact Pickup ext. cab $ 18,500 $ $ $ - $ $ 18,500 Compact Pickup ext. cab - 19,500 19,500 4 door Utility Vehicle - 24,000 24,000 18,500 $ 43,500 $ 62,000 189 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET BUILDING DEPARTMENT Code: 480110 Account Number Descri s tion FY 10/11 Actual FY 11/12 Actual FY 12/13 Actual Amended FY 13/14 Budget FY 13/14 Projected FY 14/15 Adopted Budget PERSONAL SERVICES 511200 Regular Salaries 282,264 241,891 258,204 286,300 282,800 314,800 511400 Overtime 424 0 3,680 4,200 3,000 1,000 512100 FICA Taxes 20,743 17,949 18,870 21,749 21,482 23,696 512215 Clothing Allowance 240 240 240 240 240 240 512225 Deferred Compensation 24,917 21,424 22,539 26,167 25,852 28,444 512301 Group Health Insurance Premium 28,210 18,137 16,417 22,966 20,439 23,282 512305 Dependant Health Ins Premium 6,393 6,413 6,077 6,435 6,435 6,292 512307 Health Reimbursement Account 0 2,333 5,019 9,162 4,520 7,662 512309 Employee Assistance Program 113 92 92 115 106 127 512400 Worker's Comp Insurance 3,607 3,546 3,546 4,018 4,012 7,423 512500 Unemployment Compensation 0 0 0 0 0 0 512600 OPED Accrued Expense (115) (373) 0 0 0 0 TOTAL PERSONAL SERVICES 366,796 311,652 334,684 381,352 368,886 412,966 OPERATING EXPENSES 533200 Audit Fees 989 897 945 1,013 1,013 862 533201 Administrative Services Provided by GF 68,112 61,301 62,785 56,507 56,507 62,655 534000 Travel and Per Diem 640 676 534 721 681 743 534101 Telephone 1,490 1,097 349 360 360 360 534105 Cellular Telephone 1,091 1,157 1,046 1,160 1,350 1,375 534110 Internet Services 743 649 479 480 1,440 2,696 534120 Postage 1,738 1,479 1,119 1,700 1,400 1,500 534310 Electric 3,376 3,302 3,167 3,300 3,000 3,000 534320 Water / Sewer 271 274 274 282 300 300 534500 Insurance 3,364 3,138 3,957 4,200 5,865 5,865 534620 R & M -Vehicles 3,213 1,594 2,525 1,200 500 1,000 534630 R & M - Office Equipment 5,047 4,427 4,430 4,800 4,800 5,050 535200 Departmental Supplies 947 1,016 1,054 1,100 1,000 1,100 535210 Computer Supplies 677 916 321 800 1,000 800 535230 Small Tools and Equipment 0 19 0 100 120 100 535260 Gas and Oil 3,909 3,365 3,709 3,500 3,700 3,600 535270 Uniforms and Shoes 0 234 0 250 280 280 535275 Safety Equpment 0 0 0 50 25 50 535410 Dues and Memberships 415 290 535 658 688 545 535420 Books and Publications 131 1,081 278 400 200 1,200 535450 Training and Education 770 707 906 934 789 809 TOTAL OPERATING EXPENSES 96,923 87,619 88,413 83,515 85,018 93,890 CAPITAL OUTLAY 606400 Vehicles and Equipment 0 0 0 0 0 18,500 TOTAL CAPITAL OUTLAY 0 0 0 0 0 18,500 NON-OPERATING EXPENSES 909100 Transfer to General Fund 0 0 0 65,110 65,110 105,294 909901 Contingency 0 26,944 287,863 28,023 121,286 0 TOTAL NON-OPERATING EXPENSES 0 26,944 287,863 93,133 186,396 105,294 TOTAL BUILDING DEPARTMENT 463,719 426,215 710,960 558,000 640,300 630,650 190 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 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 construction, reconstruction, expansion, upgrades and major repairs to streets, drainage systems, buildings, computer systems, parks, recreation centers, airport facilities, the cemetery, the golf course and other major components of the City's infrastructure. Vehicles and equipment additions and replacements are also included in the capital improvement program for consistency with the criteria used for defining capital purchases in the accounting records and the annual operating budget. Therefore, items in the Capital Improvement Program generally cost more than $750 and are expected to last at least one year. Policies Used in Developing the Capital Improvement Program 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 capital purchases scheduled for the next six years for all the City's operations. The expected sources of funding are identified for all the capital purchases but are ultimately dependent on the funds being legally appropriated within the City's adopted annual operating budget. Changes may ultimately .be made in conjunction with alternative sources as they become available or adjustments may 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. 191 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 List of Projects FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018.19 FY 2019-20 Totals General Govemment Audio Visual Equipment $ 7,000 $ 57,094 $ 31,020 $ - $ • $ - $ 95,114 Computer Replacements - - 165,000 165,000 Servers and Server Upgrades 35,000 15,000 15,000 15,000 15,000 15,000 110,000 Computer Upgrades 50,000 50,000 50,000 50,000 50,000 50,000 300,000 FDLE Computer Firewall 5,000 5,000 5,000 - 15,000 Police Department Police Officer Equipment 18,200 10,200 10,200 10,200 10.200 10,200 69,200 Evidence Drying Cabinet 1,000 1,000 Zetron Instant Replay - 13,000 - 13.000 Police Vehicles and Equipment 368,000 330,000 300,000 316,000 470.000 300,000 2,084,000 Police Public Parking 50,000 50,000 Roads and Special Projects NI Aboard Florida 50,000 - 50,000 Public Works Equipment 47,000 222,600 194,500 167,500 110,000 255,000 996,600 Sign Replacement 30,000 30,000 30,000 - 90,000 Indian River Drive Light Poles - 5,000 5,000 5,000 5,000 5,000 25,000 Street Repaving 157,000 100,000 - 100,000 - 120,000 $ 477,000 Sidewalk Construction 50,000 50,000 50,000 50,000 50,000 250,000 Yacht Club Pier Decking 60,000 - 60,000 Barber Street Bridge Repairs - 500,000 - 500,000 Pedestrian Bridges 40,000 40,000 - 80,000 Flem ing Street Paving 200,000 - 200,000 Coolidge Street Paving 460,037 460,037 Tulip Drive Construction 200,000 200,000 Stormwater Indian River Lagoon 100,000 - 100.000 Storm water Equipment 102,000 30,000 132,000 1/4 Round Swale Improvements 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Road Crossing/Sideyard Pipes 50,000 50,000 50,000 50,000 50,000 250,000 Tulip Drive Road Crossing 50,000 - 50,000 Potomac Ditch 200,000 200,000 Tandum Dump Truck 140,000 - 140,000 Pipe Sliplining 100,000 - 100,000 Bevan Ditch Piping 750,000 750,000 Stormwater Pond Installation 500,000 500,000 Vac Truck - - 340,000 340,000 Dump Truck - 150,000 150,000 Transport Truck 125,000 125,000 Fleet Management Deisel Fuel Tank Software 25,000 25,000 Parks & Recreation Baseball Field Lighting 300,000 300,000 Riverview Park Playground 50,000 50.000 Riverview Park Sidewalks 100,000 - - 100,000 Median Trees/Schrub/Mutch 4,000 - 4,000 Riverview Parc Tables/Benches 10.000 10.000 Community Center Paving 50,000 - 50,000 Skate Park Rebuild 125,000 125,000 Equipment Building 100,000 - - 100,000 Bleacher Shields - 100,000 - - 100,000 Cemetery Storage Building - 100,000 - - 100,000 Facilities Maintenance Break Room Appliances 2,000 - - - 2,000 Roof Repairs 75,000 75,000 Paint City Hall 50,000 50,000 City Hall Parking Lot 50,000 - 50,000 Police Station Air Conditioner 50,000 50,000 Parking Lot Refurbishment 50,000 - - 50,000 Public Works Compound Work 150,000 150,000 Golf Course Golf Cart Fleet 333,450 - 333,450 Fuel Tank 15,000 - 15,000 Tractor and Fairway Mower 55,000 55,000 Rebuild Greens - 165,000 - 165,000 Airport Construct Hangar 650,000 - 650,000 Construct Access Road West - 800.000 800,000 Building Vehicles 18,500 43,500 62,000 Totals 3,609,737 3.216.394 2.610,720 2.568,700 2,038,650 1.355,200 15,599,401 192 Grouped by Department General Government Police Department Public Works Department Roads and Special Project Stormwater Fleet M anagement Parks & Recreation Cemetery Facilities M aintenance Golf Course Airport Building CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 FY2014-15 SUMMARY FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Total $ 97,000 $ 122,094 $ 101,020 $ 65,000 $ 235,000 $ 65,000 $ 685,114 437,200 353,200 310,200 326,200 480,200 310,200 2,217,200 1,244,037 702,000 25,000 289,000 77,000 70,000 650,000 18,500 947,600 279,500 900,000 1,970,000 500,000 350,000 43,500 50,000 100,000 322,500 890,000 165,000 800,000 165,000 430,000 3,388,637 825,000 550,000 5,837,000 - 25,000 839,000 100,000 427,000 333,450 568,450 1,450,000 62,000 Total by Departments $ 3,609,737 $ 3,216,394 $ 2,810,720 $ 2,568,700 $ 2,038,650 $ 1,355,200 $ 15,599,401 Grouped by Function General Government $ 174,000 Public Safety 455,700 Transportation 1,919,037 Parks & Recreation 359,000 Physical Environment 702,000 Total by Functions $ 472,094 396,700 947,600 500,000 900,000 $ 101,020 310,200 279,500 50,000 2,070,000 $ 65,000 $ 326,200 1,122,500 165,000 890,000 235,000 480,200 165,000 333,450 825,000 $ 65,000 310,200 430,000 550,000 $ 1,112,114 2,279,200 4,863,637 1,407,450 5,937,000 $ 3,609,737 $ 3,216,394 $ 2,810,720 $ 2,568,700 $ 2,038,650 $ 1,355,200 $ 15,599,401 Grouped by Funding Source General Fund DST LOGT Recreation Impact Fees Riverfront CRA Stormwater Fund Golf Course Building Fund Grants/Bank Notes Cemetery $ 110,200 2,178,037 237,000 175,000 114,000 202,000 55,000 18,500 520,000 $ 517,894 2,320,000 135,000 200,000 43,500 $ 250,720 2,395,000 35,000 30,000 100,000 $ 192,700 1,466,000 105,000 165,000 $ 135,200 1,565,000 5,000 640,000 333,450 $ 280,200 950,000 125,000 $ 1,486,914 10,874,037 642,000 375,000 114,000 232,000 220,000 62,000 1,493,450 100,000 Total Funding Sources $ 3,609,737 $ 3,216,394 $ 2,810,720 $ 2,568,700 $ 2,038,650 $ 1,355,200 $ 15,599,401 193 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2014/2015 General Govcrnrnent Audio Visual Equipment 7,000 7,000 Servers and Server Upgrades 35,000 35,000 Computer Upgrades 50,000 50,000 FDLE Computer Firewall 5,000 5,000 Police Department Police Officer Equipment 18,200 18,200 Evidence Drying Cabinet 1,000 1,000 Police Vehicles and Equipment 368,000 368,000 Police Public Parking 50,000 50,000 Roads and Special Projects All Aboard Florida 50,000 50,000 Public Works Equipment 47,000 47,000 Sign Replacement 30,000 30,000 Street Repaving 157,000 157,000 Yacht Club Pier Decking 60,000 60,000 Pedestrian Bridges 40,000 40,000 Fleming Street Paving 200,000 200,000 Coolidge Street Paving 460,037 460,037 Tulip Drive Construction 200,000 200,000 Stormwater Indian River Lagoon 100,000 100,000 Storrmvater Equipment 102,000 102,000 1/4 Round Swale Improvements 500,000 500,000 Fleet Management Deisel Fuel Tank Software 25,000 25,000 Parks & Recreation Riverview Park Sidewalks 100,000 100,000 Median Trees/Schrub/Mulch 4,000 4,000 Riverview Park Tables/Benches 10,000 10,000 Community Center Paving 50,000 50,000 Skate Park Rebuild 125,000 125,000 Facilities Maintenance Break Room Appliances 2,000 2,000 Roof Repairs 75,000 75,000 Golf Course Fuel Tank 15,000 15,000 Tractor and Fairway Mower 55,000 55,000 Airport Construct Hangar 130,000 520,000 650,000 Building Vehicles 18,500 18,500 Total FY2014/2015 S 110,200 5237,000 S 2,178,037 S 175,000 S 202,000 S - S 55,000 5 520,000 5114,000 S 18,500 S 3,609,737 194 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YFAR 2015/2016 General Government Audio Visual Equipment S 57,094 57,094 Servers and Server Upgrades 15,000 15,000 Computer Upgrades 50,000 50,000 Police Department Police Officer Equipment 10,200 10,200 Zetron Instant Replay 13,000 13,000 Police Vehicles and Equipment 330,000 330,000 Roads and Special Projects Public Works Equipment 222,600 222,600 Sign Replacement 30,000 30,000 Indian River Drive Light Poles 5,000 5,000 Street Repaving 100,000 100,000 Sidewalk Construction 50,000 50,000 Barber Street Bridge Repairs 500,000 500,000 Pedestrian Bridges 40,000 40,000 Stormwater 1/4 Round Swale Improvements 500,000 500,000 Road Crossing/Sideyard Pipes 50,000 50,000 Tulip Drive Road Crossing 50,000 50,000 Potomac Ditch 200,000 200,000 Pipe Sliplining 100,000 100,000 Parks & Recreation Baseball Field Lighting 300,000 300,000 Equipment Building 100,000 100,000 Bleacher Shields 100,000 100,000 Facilities Maintenance Paint City Hall 50,000 50,000 City Hall Parking Lot 50,000 50,000 Police Station Air Conditioner 50,000 50,000 Parking Lot Refurbishment 50,000 50,000 Public Works Compound Work 150,000 150,000 Building Vehicles 43,500 43,500 'Total FY2015/2016 $ 517,894 $135,000 S 2,320,000 5200,000 $ - S - S - S - S - S 43,500 $ 3,216,394 195 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YEAR 2016/2017 General Government Audio Visual Equipment 31,020 31,020 Servers and Server Upgrades 15,000 15,000 Computer Upgrades 50,000 50,000 FDLEComputer Firewall 5,000 5,000 Police Department Police Officer Equipment 10,200 10,200 Police Vehicles and Equiprnent 300,000 300,000 Roads and Special Projects Public Works Equipment 194,500 194,500 Sign Replacement 30,000 30,000 Indian River Drive Light Poles 5,000 5,000 Sidewalk Construction 50,000 50,000 Stormwater Stormwater Equipment 30,000 30,000 1/4 Round Swale improvements 500,000 500,000 Road Crossing/Sideyard Pipes 50,000 50,000 Tandum Dump Truck 140,000 140,000 Bevan Ditch Piping 750,000 750,000 Stormwater Pond Installation 500,000 500,000 Parks & Recreation Riverview Park Playground 50,000 50,000 Cemetery Storage Building 100,000 100,000 Airport Total FY2016/2017 $ 250,720 $ 35,000 $ 2,395,000 $ - $ 30,000 $ 100,000 $ - $ - $ - $ - $ 2,810,720 196 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fccs Utility Golf Bank Note CRA Trust Fund Total FISCAL )(FAR 2017/2018 General Government Servers and Server Upgrades S 15,000 Computer Upgrades Police Department Police Officer Equipment 10,200 Police Vehicles and Equipment Roads and Special Projects Public Works Equipment 167,500 Indian River Drive Light Poles Street Repaving Sidewalk Construction Stornnrater 1/4 Round Swale Improvements Road Crossing/Sideyard Pipes Vac Truck Golf Course Rebuild Greens Airport Construct Access Road West 5,000 100,000 15,000 50,000 50,000 10,200 316,000 316,000 50,000 500,000 50,000 340,000 165,000 167,500 5,000 100,000 50,000 500,000 50,000 340,000 165,000 160,000 640,000 800,000 Total FY2017/2018 $ 192,700 8105,000 $ 1,466,000 $ - $ - $ - $ 165,000 $ 640,000 $ - $ - $ 2,568,700 197 FISCAL YFAR 2018/2019 General Government Computer Rt•placements Servers and Server Upgrades Computer Upgrades FDLE Computer Firewall Police Department Police Officer Equipment Police Vehicles and Equipment Roads and Special Projects Public Works Equipment Indian River Drive Light Poles Sidewalk Construction S torrmvater 1/4 Round Swale Improvements Road Crossing/Sideyard Pipes Dump Truck Transport Truck Golf Course Golf Cart Fleet CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total 15,000 10,200 110,000 5,000 165,000 50,000 5,000 470,000 50,000 500,000 50,000 150,000 125,000 165,000 15,000 50,000 5,000 10,200 470,000 110,000 5,000 50,000 500,000 50,000 150,000 125,000 333,450 333.450 Total FY2018/2019 5 35,200 5 5,000 S 1,565,000 $ - 5 S - S 333,450 S - $ - $ 2,036,650 198 CITY OF SEBASTIAN, FLORIDA CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2015-20 Local Recreation General Option Impact Stormwater Grants/ Riverfront Cemetery Fund Gas Tax DST Fees Utility Golf Bank Note CRA Trust Fund Total FISCAL YFAR 2019/2020 General Gorermr ent Servers and Server Upgrades 15,000 Computer Upgrades Police Department Police Officer Equipment 10,200 Police Vehicles and Equipment Roads and Special Projects Public Works Equipment 255,000 Indian River Drive Light Poles Street Repaving Sidewalk Construction Stormwater 1/4 Round Swale Improvements Road Crossing/Sideyard Pipes Total FY2019/2020 5,000 120,000 50,000 300,000 50,000 500.000 50,000 15,000 50,000 10,200 300,000 255,000 5,000 120,000 50,000 500,000 50,000 $ 280,200 $125,000 S 950,000 S - S 5 - 5 - $ - 5 - $ 1,355,200 Grand Total 81,486,914 $642,000 S 10,874,037 S 375,000 S 232,000 S 100,000 5 220,000 51,493,450 5114,000 S 62,000 515,599,401 199 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM GENERAL GOVERNMENT Project Name: Funding Source: Justification: Audio Visual Equipment General Fund Project Description: Puchase of a Macintosh computer and a spare camera for the Council Chambers in 14-15. Other Equipment in FY 15-16 & FY 16-17. A Macintosh computer is necessary to handle the laserfishe records system. The spare camera is needed as a backup in case the existing camera should not be operable. Other equipment is for audio/visual uses in the Council Chambers. Project Costs: FY 14-15 FY 15-16 $ 7,000 $ 57,094 Operating Impact (Savings): $ - $ (560) $ FY 16-17 FY 17-18 FY 18-19 $ 31,020 $ - $ (4,428) $ FY 19-20 - $ (500) $ 9,012 $ Total - $ 95,114 18,383 $ 21,908 Project Name: Funding Source: Justification: Computer Replacements Discretionary Sales Tax Project Description: Replace all desktop and laptop employee computers. A City-wide replacement of all desktops and laptops was done in July 2014. It is anticipated that a complete change out of these computers should be completed every five years to keep up-to-date with technology and maintain reliability and performance. Project Costs: FY 14-15 FY 15-16 $ - $ Operating Impact (Savings): $ - $ FY 16-17 FY 17-18 - $ - $ - $ FY 18-19 FY 19-20 Total $ 165,000 $ - $ 165,000 (13,200) $ (13,200) Project Name: Funding Source: Justification: Servers and Server Upgrades General Fund Project Description: Replacing two physical servers each year and upgrading a backup server. To maintain reliability and performance, it is recommended that two physical servers be replaced each year. In addition, a backup server needs to be upgraded next year. Project Costs: FY 14-15 FY 15-16 $ 35,000 $ 15,000 $ Operating Impact (Savings): $ (2,800) $ $ Project Name: Funding Source: Justification: FY 16-17 FY 17-18 FY 18-19 15,000 $ 15,000 $ 15,000 (500) $ 3,300 $ FY 19-20 $ 15,000 8,600 $ Total $ 110,000 14,700 $ 23,300 Computer Upgrades Project Description: Discretionary Sales Tax Computer equipment and software upgrades. A readily available source of funding is needed to keep up-to-date with new technology and cover the cost of implementing new software releases. Project Costs: FY 14-15 FY 15-16 $ 50,000 $ 50,000 Operating Impact (Savings): $ - $ (4,000) FY 16-17 $ 50,000 $ (3,000) FY 17-18 $ 50,000 $ 3,000 FY 18-19 $ 50,000 $ 14,000 FY 19-20 $ 50,000 Total $ 300,000 $ 29,000 $ 39,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 5,000 $ FDLE Computer Firewall Project Description: Discretionary Sales Tax Upgrade Firewall for compliance with FDLE requirements. 1This is required by FDLE regulations. Operating Impact (Savings): $ - $ 500 FY 16-17 $ 5,000 $ FY 17-18 FY 18-19 FY 19-20 - $ 5,000 $ Total - $ 15,000 $ 1,000 $ 2,000 $ 3,000 $ 4,500 $ 11,000 200 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC SAFETY Project Name: Funding Source: Justification: Police Officer Equipment Project Description: General Fund Replace night vision equipment, a ballistic shield, tactical vest and bullet proof vest. This will improve investigative capabilities and enhance the safety of Police Officers by replacing these equipment items. Project Costs: FY 14-15 FY 15-16 $ 18,200 $ 10,200 Operating Impact (Savings): $ - $ (2,366) FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ 10,200 $ 10,200 $ 10,200 $ 10,200 $ 69,200 $ (1,026) $ 1,732 $ 5,489 $ 9,613 $ 13,443 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ 1,000 $ - $ - $ - $ - $ - $ 1,000 Evidence Drying Cabinet Project Description: General Fund Purchase of an Evidence Drying Cibinet. This will be used by the Police Investigative Division to dry and preserve vital evidence. Operating Impact (Savings): $ - $ (130) $ 20 $ 170 $ 300 $ 390 $ 750 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ - Zetron Instant Replay Project Description: General Fund Replace the instant replay unit. This replaces the aging instant replay unit that is currently used. FY 15-16 $ 13,000 Operating Impact (Savings): $ - $ - FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ - $ - $ - $ 3,591 $ $ (1,690) $ 215 $ 2,064 $ Total 13,000 4,180 Project Name: Funding Source: Justification: Police Vehicles and Equipment Project Description: Discretionary Sales Tax 14/15 350K Patrol Units (7), 18K Boat Motor. 15/16 300K Patrol Units (6), 15K Light Tower, 15K Speed Trailer. 16/17 300K Patrol Units (6). 17/18 300K Patrol Units (6), 16K 2 Trailers. 18/19 300K Patrol Units (6), 170K 200kw Generator. 19/20 300K Patrol Units (6). These are scheduled replacements of Police Department vehicles and equipment due to high mileage and maintenance needs. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ 368,000 $ 330,000 $ 300,000 $ 316,000 $ 470,000 $ 300,000 $ 2,084,000 Operating Impact (Savings): $ - $ (80,960) $ (116,760) $ (112,960) $ (67,960) $ (48,840) $ (427,480) Project Name: Funding Source: Justification: Project Costs: Police Public Parking Project Description: Discretionary Sales Tax Creation of handicap parking areas closer to the Police Station. This is needed to provide handicap parking spaces that are closer and more convenient for visitors to the Police Station. FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 50,000 $ - $ Operating Impact (Savings): $ - $ 1,000 $ 2,000 $ Total - $ - $ - $ 50,000 3,000 $ 4,000 $ 5,000 $ 15,000 201 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - ROADS AND SPECIAL PROJECTS Project Name: Funding Source: Justification: All Aboard Florida Project Description: Local Option Gas Tax Expenditures related to All Aboard Florida. This allocation will provide funds for legal or professional fees necessary to minimize the impact of the railroad's plans to have high-speed passenger railroad service pass through the City. May also be used for matching funds for grants providing capital improvements to the railroad crossings. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 $ 50,000 $ - $ - $ - $ Operating Impact (Savings): $ - $ (4,500) $ 5,000 $ (3,000) $ FY 18-19 FY 19-20 - $ 6,500 Total - $ 50,000 10,500 $ 6,500 $ Project Name: Funding Source: Justification: Public Works Equipment Project Description: General Fund 14/15 1OK Enclosed Trailer PW -325 Roads, 3K Air Compressor Fleet„ 9K Enclosed Trailer Parks, 5K Equipment Trailer Parks, 20K Pickup Truck Parks. 15/16 70K Bob Cat Skid Steer PW -76 Roads, 15K Used 6,000 Ib. Fork Lift Fleet, 12K 4 -Post Vehicle Lift Fleet, 9K Enclosed Trailer Parks, 5K Equipment Trailer Parks, 50K Pickup Trucks (2) Parks, 9K Truckster Parks, 50K Tractor Parks,2.6K Trailer Cemetery. 16/17 25K Pickup Truck PW -301 Roads, 85K Backhoe PW -29 Roads, 12K Trailer PW -76 Roads, 10K Open Trailers (2) PW -358 and PW - 360 Roads, 50K Pickup Trucks (2) Parks, 12.5K Trailer Parks. 17/18 50K Pickup Trucks (2) PW -05 and PW -300 Roads, 45K One Ton Sign Truck PW -08 Roads, 35K Tractor PW -337 Roads, 37.5K Shop Truck RM -503 and Utility Bed Fleet. 18/19 60K Cat Loader Roads, 50K One Ton Utility Bed Truck Roads. 19/20 165K 18yd /Dump Truck PW -14 Roads, 25K Batwing 15' Mower P-381 Parks, 65K 3/4 Ton Trucks (2) P-315 and P331 Parks. These are scheduled replacements of equipment used in the Public Works Department, except for the Stormwater Division that is included separately. Project Costs: FY 14-15 $ 47,000 Operating Impact Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 30,000 Operating Impact FY 15-16 $ 222,600 (Savings): $ (10,340) FY 16-17 FY 17-18 $ 194,500 $ 167,500 FY 18-19 FY 19-20 $ 110,000 $ 255,000 Total $ 996,600 $ (54,612) $ (70,442) $ (59,002) $ (13,958) $ (208,354) Sign Replacement Project Description: Local Option Gas Tax City-wide replacement of street and traffic signs. New regulations are requiring this to be done. It will be completed in three phases. FY 15-16 FY 16-17 $ 30,000 $ 30,000 $ (Savings): $ (1,500) $ FY 17-18 FY 18-19 FY 19-20 $ $ (600) $ 2,700 $ 10,500 $ Total $ 90,000 17,100 $ 28,200 Project Name: Funding Source: Justification: Project Costs: Indian River Drive Light Poles Project Description: Local Option Gas Tax Cleanup and repainting of Light Poles on Indian River Drive. These Tight poles are in need of being cleaned up and repainted. FY 14-15 FY 15-16 $ - $ 5,000 Operating Impact (Savings): $ - $ FY 16-17 $ 5,000 FY 17-18 $ 5,000 FY 18-19 $ 5,000 FY 19-20 $ 5,000 Total $ 25,000 $ 150 $ 450 $ 900 $ 1,500 $ 3,000 202 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - ROADS AND SPECIAL PROJECTS Project Name: Funding Source: Justification: Street Repaving Project Description: Local Option Gas Tax Resurfacing of roadways. 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. With insufficient balances in the Local Option Gas Tax Fund, FY 14-15 is being funded by General Fund. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 157,000 $ 100,000 $ Operating Impact (Savings): $ - $ (10,990) $ (10,140) Project Name: Sidewalk Construction Funding Source: Discretions Sales Tax Justification: Project Costs: FY 14-15 FY 15-16 $ - $ 50,000 Operating Impact (Savings): FY 17-18 $ 100,000 FY 18-19 FY 19-20 $ - $ 120,000 Total $ 477,000 $ 2,710 $ 21,120 $ 40,690 $ 43,390 Project Description: Installation of new sidewalks throughout the City. Project focuses on the safety of residents and bikers. FY 16-17 FY 17-18 $ 50,000 $ 50,000 (3,500) (4,500) FY 18-19 FY 19-20 $ 50,000 $ 50,000 (3,000) $ 5,000 Total $ 250,000 $ (6,000) Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 60,000 $ - Operating Impact (Savings): $ $ (4,200) Yacht Club Pier Decking Project Description: Discretionary Sales Tax Replace boards on the Yauht Club fishing pier. This pier has several boards which are cracked. This project would replace the old decking with a composite decking that will last a longer period of time. FY 16-17 $ $ (600) $ FY 17-18 3,000 $ FY 18-19 - $ 6,600 $ FY 19-20 Total - $ 60,000 9,000 $ 13,800 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ - $ 500,000 Operating Impact (Savings): $ - $ Barber Street Bridge Repairs Project Description: Discretionary Sales Tax Reconstruct the Barber Street Bridge. This project is needed to maintain the bridge to DOT standards based on yearly bridge inspections. FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total - $ 500,000 (35,000) $ (5,000) $ 25,000 $ 55,000 $ 40,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 40,000 $ 40,000 $ Operating Impact (Savings): Pedestrian Bridges Project Description: Discretionary Sales Tax Deck reconstruction on two pedestrian bridges. The decks for pedestrian bridges at Barber Street and Periwinkle Drive are in need of reconstruction. $ - $ FY 16-17 FY 17-18 FY 18-19 FY 19-20 - $ Total - $ 80,000 $ 6,000 $ 18,000 $ 28,000 $ 36,000 $ 88,000 Project Name: Funding Source: Justification: Project Costs: Fleming Street Paving Project Description: Discretionary Sales Tax Reconstruction of Fleming Street. This highly used roadway needs to be reconstructed. FY 14-15 $ 200,000 Operating Impact FY 15-16 FY 16-17 $ - $ - $ (Savings): $ (14,000) $ (4,000) $ FY 17-18 - $ 6,000 $ FY 18-19 - $ 32,000 $ FY 19-20 Total - $ 200,000 34,000 $ 54,000 203 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - ROADS AND SPECIAL PROJECTS Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 460,037 Coolidge Street Paving Project Description: Discretionary Sales Tax Reconstruction of Coolidge Street. Coolidge needs to be reconstructed and completed with paving, parking and replaced curbing. FY 15-16 $ - $ Operating Impact (Savings): $ $ (32,203) $ FY 16-17 FY 17-18 FY 18-19 FY 19-20 (9,201) $ 13,801 $ 73,606 $ - $ 78,206 $ Total 460,037 124,210 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 200,000 Tulip Drive Construction Discretionary Sales Tax Project Description: Completion of Tulip Drive Reconstruction and Added Parking. This will continue with reconstruction work initiated in FY13-14 in conjunction with a Grant. 1 FY 15-16 FY 16-17 FY 17-18 FY 18-19 $ - $ $ Operating Impact (Savings): $ - $ (14,000) $ (4,000) $ 6,000 $ 32,000 $ 34,000 PUBLIC WORKS - STORMWATER UTILITY $ $ FY 19-20 Total $ 200,000 $ 54,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 100,000 Indian River Lagoon General Fund Project Description: Installation of baffle boxes at various sites. This allocates funds that may be used for matching grants for the installation. FY 15-16 $ - Operating Impact (Savings): $ - $ 1,000 FY 16-17 FY 17-18 $ $ $ 20,000 $ 3,000 FY 18-19 FY 19-20 $ $ $ 4,000 $ 5,000 Total $ 100,000 $ 33,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 102,000 $ - Operating Impact (Savings): $ - $ (22,440) Stormwater Equipment Project Description: Stormwater Utility Fund FY 14-15 50K Pickup Trucks (2) SW -619 and SW -618, 48K One Ton Crew Cab SW -606, 4K Pumps/cutoff saws. FY 16-17 30K 4X4 Pickup SW -614 Scheduled replacement of equipment that is essential to the stormwater maintenance program. FY 16-17 $ 30,000 $ (12,240) FY 17-18 $ - $ $ (8,640) $ FY 18-19 - $ 8,640 $ FY 19-20 Total $ 132,000 15,720 $ (18,960) Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 500,000 $ 500,000 Operating Impact (Savings): $ - $ 10,000 1/4 Round Swale Improvements Project Description: Discretionary Sales Tax Installation of 1/4 round in swales. This continues the program of addressing drainage issues throughout the City. FY 16-17 FY 17-18 $ 500,000 $ 500,000 $ 60,000 $ $ 30,000 $ FY 18-19 500,000 $ 100,000 $ FY 19-20 500,000 $ 150,000 $ Total 3,000,000 350,000 Project Name: Funding Source: Justification: Road Crossing/Sideyard Pipes Discretionary Sales Tax Project Description: Replacement of road crossing pipes and sideyard piping. This work helps eliminate major flooding by replacing failing pipes. This also saves on maintenance done by the mowing contractor by eliminating the sideyard ditches that require maintenance. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250,000 Operating Impact (Savings): $ - $ - $ 500 $ 1,500 $ 3,000 $ 5,000 8 10,000 204 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - STORMWATER UTILITY Project Name: Funding Source: Justification: Project Costs: Tulip Drive Road Crossing Project Description: Discretionary Sales Tax Pipe Replacement This will replace the road crossing pipe under Tulip Drive near Laconia Street, which needs to be upsized FY 14-15 FY 15-16 FY 16-17 $ $ 50,000 $ - Operating Impact (Savings): $ - $ Project Name: Funding Source: $ FY 17-18 FY 18-19 $ - $ - $ 500 $ 1,000 $ FY 19-20 Total - $ 50,000 1,500 $ 2,000 $ 5,000 Potomac Ditch Project Description: Discretionary Sales Tax Piping of open ditch. Justification: This is necessary to pipe the Potomac open ditch from Roseland Road to the entrance of the Boy Scout Camp. This will assist in water flow and reduce erosion and ditch maintenance. Project Costs: FY 14-15 $ - FY 15-16 $ 200,000 Operating Impact (Savings): $ - $ FY 16-17 $ - $ $ 2,000 $ FY 17-18 - $ 4,000 $ FY 18-19 FY 19-20 - $ Total - $ 200,000 6,000 $ 8,000 $ 20,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ - Operating Impact $ - Project Name: Funding Source: Justification: Project Costs: FY 14-15 Tandum Dump Truck Project Description: Discretionary Sales Tax Replace an existing dump truck. It is anticipated that this major piece of equipment will need to be replaced at the scheduled time. $ FY 15-16 FY 16-17 $ $ 140,000 (Savings): $ $ FY 17-18 $ $ FY 18-19 FY 19-20 $ Total $ 140,000 $ (53,200) $ (49,000) $ (44,800) $ (147,000) Pipe Sliplining Project Description: Discretionary Sales Tax Slipling of several pipes. This will rehabilitate the pipes in a number of identified locations without removal and replacement. FY 15-16 $ 100,000 $ Operating Impact (Savings): $ - $ FY 16-17 FY 17-18 $ - $ $ 2,000 $ 4,000 $ FY 18-19 FY 19-20 $ - $ 6,000 $ 8,000 $ Total 100,000 20,000 Project Name: Funding Source: Justification: Bevan Ditch Piping Project Description: Discretionary Sales Tax Install pipes and catch basin in a major ditch. This is to assist in the overall dra'nage of the area from Laconia to Bevan and alleviate the maintenance problems being experienced due to errosion. Project Costs: FY 14-15 FY 15-16 $ - $ Operating Impact (Savings): $ - $ FY 16-17 $ 750,000 $ FY 17-18 $ - FY 18-19 FY 19-20 $ - $ - $ 7,500 $ 15,000 $ Total $ 750,000 22,500 $ 45,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 Stormwater Pond Installation Project Description: Discretionary Sales Tax Creation of a new stormwater pond. This would create a stormwater pond similar to the one installed on Periwinkle at a location such as Barber/Acorn or Azine Terrace based on the consulting engineer's recommendation. FY 15-16 $ - $ Operating Impact (Savings): $ - $ - FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 500,000 $ - $ - $ - $ 500,000 Total $ - $ 5,000 $ 10,000 $ 15,000 $ 30,000 205 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - STORMWATER UTILITY Project Name: Funding Source: Justification: Project Costs: FY 14-15 Vac Truck Project Description: Discretionary Sales Tax Replace the existing Vac Truck SW -618. It is anticipated that this major piece of equipment will need to be replaced at the scheduled time. FY 15-16 Operating Impact (Savings): $ - $ FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 340,000 $ - $ - $ 340,000 Total $ - $ (129,200) $ (119,000) $ (248,200) Project Name: Funding Source: Justification: Project Costs•_ FY 14-15 $ - Dump Truck Project Description: Discretionary Sales Tax Replace the existing Dump Truck SW -615. It is anticipated that this major piece of equipment will need to be replaced at the scheduled time. FY 15-16 FY 16-17 $ $ Operating Impact (Savings): $ - $ FY 17-18 FY 18-19 FY 19-20 $ - $ 150,000 $ - $ 150,000 Total (57,000) $ (57,000) Project Name: Funding Source: Justification: Project Costs: Transport Truck Project Description: Discretionary Sales Tax Replace the existing Transport Truck SW -609. It is anticipated that this major piece of equipment will need to be replaced at the scheduled time. FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ - $ $ - $ $ 125,000 $ Operating Impact (Savings): $ - $ $ - $ - $ - $ PUBLIC WORKS - FLEET MANAGEMENT Total $ 125,000 (47,500) $ (47,500) Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 25,000 $ - $ Operating Impact (Savings): $ - $ 1,750 $ Deisel Fuel Tank Software Project Description: Discretionary Sales Tax Upgrade of software for the deisel fuel tank. This software is necessary for proper use of the deisel fuel tank located at the City garage. FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ - $ - $ 25,000 3,500 $ 5,250 $ 7,000 $ 8,750 $ 26,250 PUBLIC WORKS - PARKS AND RECREATION Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ 300,000 $ - $ - $ - $ - $ 300,000 Operating Impact (Savings): $ - $ - $ (24,000) $ (15,000) $ (6,000) $ 3,000 $ (42,000) Baseball Field Lighting Project Description: Discretionary Sales Tax Upgrade lights at the Barber Street Sports Complex with energy efficient lighting. These are the oldest lights in the City and need to be replaced. 206 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - PARKS AND RECREATION Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ - Riverview Park Playground Project Description: Discretionary Sales Tax Add rubber surface and replace fencing. This will make a better surface below the play area and improve the fencing. FY 15-16 Operating Impact (Savings): $ - $ FY 16-17 $ 50,000 $ FY 17-18 $ 1,500 $ FY 18-19 FY 19-20 Total - $ 50,000 3,000 $ 4,500 $ 9,000 Project Name: Funding Source: Justification: Riverview Park Sidewalks Project Description: Riverfront CRA Remove and replace sidewalks in Riverview Park. These sidewalks have numerous cracks and broken edges and in some areas. They have settled and are creating trip and fall hazards. The entire sidewalk system will be replaced in an effort to upgrade Riverview Park and resolve these safety concerns. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 100,000 $ - $ - $ Operating Impact (Savings): $ - $ (7,000) $ (2,000) $ FY 17-18 FY 18-19 FY 19-20 Total - $ 100,000 3,000 $ 16,000 $ 17,000 $ 27,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 4,000 $ Operating Impact (Savings): $ - $ 400 $ Median Trees/Schrub/Mulch Project Description: Riverfront CRA Improve the landscaping of US# 1 Medians. This is desirable to enhance the appearance of the medians. FY 16-17 800 $ FY 17-18 1,200 $ FY 18-19 1,600 $ FY 19-20 Total $ 4,000 2,000 $ 6,000 Project Name: Funding Source: Justification: Riverview Park Tables/Benches Riverfront CRA Project Description: Replacement of picnic tables and benches. Many of the existing picnic tables and benches are in very bad shape and should be replaced with a more uniform design. Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 10,000 $ - $ - $ Operating Impact (Savings): $ - $ (800) $ 200 $ FY 17-18 FY 18-19 FY 19-20 1,200 $ 2,000 $ - $ 2,600 $ Total 10,000 5,200 Project Name: Funding Source: Justification: Community Center Paving Project Description: Recreation Impact Fees Pave the parking lot and improve drainage and lighting. The Community Center continuously hosts classes and events during the day and in the evenings. It is available for use on weekends and is used as a staging area for some of the parades. Currently, the gravel and sand from the parking area tracks into the building and contributes to the wear and tear of the center floor, which is a major feature of the facility and used for gymnastics, dancing and exercise. Improvements to drainage and lighting will also be included to the extent there is sufficient funding. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ 50,000 $ - $ - $ - $ - $ - $ 50,000 Operating Impact (Savings): $ - $ (4,000) $ (2,500) $ (1,000) $ 500 $ 2,000 $ (5,000) 207 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - PARKS AND RECREATION Project Name: Funding Source: Justification: Skate Park Rebuild Project Description: Recreation Impact Fees Reconstruct the Skate Park ramps. This facility is well used and has not had any major repairs for some time. Replacement of the ramps is important for safety reasons. Project Costs: FY 14-15 FY 15-16 $ 125,000 $ - $ Operating Impact (Savings): $ - $ (35,000) $ FY 16-17 FY 17-18 FY 18-19 - $ - $ (32,500) $ (30,000) $ FY 19-20 $ - $ (27,500) $ (25,000) $ Total 125,000 (150,000) Project Name: Funding Source: Justification: Equipment Building Project Description: Recreation Impact Fees Construct a facility to house equipment and tools. Parks and Recreation crews are currently working out of a utility shed and a larger facility is needed to house maintenance equipment and tools. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ 100,000 $ - $ - $ - $ - $ 100,000 Operating Impact (Savings): $ $ $ (9,000) $ (8,000) $ (6,000) $ (5,000) $ (28,000) Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ 100,000 $ - $ - $ - $ - $ 100,000 Bleacher Shields Project Description: Recreation Impact Fees Acquire bleacher shields. This will provide cover from the sun for attendees at events at the Barber Street Sports Complex. Operating Impact (Savings): $ - $ $ 3,000 $ 6,000 $ 9,000 $ 12,000 $ 30,000 PUBLIC WORKS - CEMETERY Project Name: Funding Source: Justification: 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 maintenance equipment and 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 granite doors without a problem. Project Costs: FY 14-15 FY 15-16 $ - $ Operating Impact (Savings): $ - $ FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ 100,000 $ - $ - $ - $ 100,000 - $ 1,000 $ 2,000 $ 3,000 $ 6,000 PUBLIC WORKS - FACILITIES MAINTENANCE Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 2,000 $ - $ - $ - $ - $ Operating Impact (Savings): $ - $ 60 $ 120 $ 180 $ 240 $ 300 $ 900 Break Room Appliances Project Description: General Fund Replace appliances in the City Hall Breakrooms A refrigerator and other appliances are aging and some need to be replaced. Total 2,000 208 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM PUBLIC WORKS - FACILITIES MAINTENANCE Project Name: Funding Source: Justification: Roof Repairs Project Description: Discretionary Sales Tax Reconstruct the roofs on City Hall and Police Station. Minor repairs have been made continuously over the past number of years on both roofs. Leaks have been a frequent occurance and the roofs have numerous patches and bubbles on both of them. Project Costs: FY 14-15 FY 15-16 $ 75,000 $ - $ Operating Impact (Savings): $ - $ 1,500 FY 16-17 $ $ 3,000 $ FY 17-18 $ 4,500 $ FY 18-19 $ FY 19-20 Total - $ 75,000 6,000 $ 7,500 $ 22,500 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ - $ 50,000 Operating Impact (Savings): $ - $ - Paint City Hall Project Description: Discretionary Sales Tax Paint exterior of old and new City Hall. These buildings are in need of exterior painting. FY 16-17 $ - $ $ 1,500 $ FY 17-18 3,000 $ FY 18-19 - $ 4,500 $ FY 19-20 Total - $ 50,000 15,000 6,000 $ Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ - $ 50,000 Operating Impact (Savings): $ - $ - City Hall Parking Lot Project Description: Discretionary Sales Tax Seal coat and stripe parking lots at the City Hall complex. These parking lots should be seal coated and striped in conjuction with the painting of the buildings. $ $ FY 16-17 FY 17-18 $ 1,000 $ 2,000 $ FY 18-19 - $ 3,000 $ FY 19-20 Total $ 50,000 4,000 $ 10,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 Police Station Air Conditioner Project Description: Discretionary Sales Tax Replace the roof top air conditioner. This unit is exposed to salty air and is showing rust and oxidation. FY 15-16 FY 16-17 $ - $ 50,000 $ - Operating Impact (Savings): $ - $ $ (9,000) FY 17-18 $ $ (8,500) FY 18-19 $ $ (8,000) FY 19-20 $ $ (7,500) Total $ 50,000 $ (33,000) Project Name: Funding Source: Justification: Parking Lot Refurbishment Project Description: General Fund Seal, restripe and update signage at several parking lots. Several parking lots need to be addressed. This work would seal, restripe and replace outdated signage at Schumann Park, Barber Street Sports Complex, Police Department and Yacht Club. Project Costs: FY 14-15 FY 15-16 $ - $ 50,000 Operating Impact (Savings): $ - $ FY 16-17 $ FY 17-18 FY 18-19 FY 19-20 Total $ - $ - $ - $ 50,000 $ 1,000 $ 2,000 $ 3,000 $ 4,000 $ 10,000 Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ - Public Works Compound Work Project Description: General Fund Make improvements to the Public Works Compound. Needs painting, weave fencing, parking lot sealing, striping, signage and covered equipment storage. 1 FY 15-16 $ 150,000 Operating Impact (Savings): $ - $ FY 16-17 $ FY 17-18 FY 18-19 FY 19-20 - $ - $ - $ Total - $ 150,000 - $ 3,000 $ 6,000 $ 9,000 $ 12,000 $ 30,000 209 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM GOLF COURSE FUND Project Name: Funding Source: Justification: Project Costs: FY 14-15 Golf Cart Fleet Project Description: Bank Note Replace 86 Golf Carts. Carts were acquired in October 2013 via 4 year bank note and are expected to be replaced in FY 18-19. FY 15-16 $ - $ - $ Operating Impact (Savings): $ - $ $ FY 16-17 FY 17-18 $ FY 18-19 FY 19-20 Total $ 333,450 $ - $ 333,450 (26,676) $ (26,676) Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 15,000 Fuel Tank Project Description: Discretionary Sales Tax Replace the fuel tank. This fuel tank needs to be replaced and will be located in the new golf course maintenance facility. FY 15-16 $ Operating Impact (Savings): $ $ (1,050) FY 16-17 $ FY 17-18 $ $ (750) $ FY 18-19 FY 19-20 $ $ (450) $ (150) $ Total $ 15,000 150 $ (2,250) Project Name: Funding Source: Justification: Project Costs: FY 14-15 $ 55,000 $ Operating Impact (Savings): Tractor and Fairway Mower Project Description: Golf Course Capital Fund $15K Tractor and $40K Fairway Mower. These are equipment replacements needed for maintenance of the golf course. 1 FY 15-16 $ Project Name: Funding Source: Justification: 12.100 FY 16-17 FY 17-18 $ $ $ (6,600 $ (1,100 FY 18-19 FY 19-20 Total $ - $ - $ 55,000 $ 6,600 $ 8,800 $ (4,400) Rebuild Greens Project Description: Golf Course Capital Fund Fumigate and rebuild the greens. This would include fumigation to treat the different grass mutations growing on the greens. Within reason, it would bring the greeens out to their original dimensions. Project Costs: FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Total $ - $ - $ $ 165,000 $ - $ - $ 165,000 Operating Impact (Savings): $ - $ - $ - $ - $ (3,300) $ 3,300 $ 210 CITY OF SEBASTIAN, FLORIDA FISCAL YEAR 2015-2020 CAPITAL IMPROVEMENT PROJECT REQUEST AND JUSTIFICATION FORM AIRPORT FUND Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ 650,000 $ - Operating Impact (Savings): $ - $ 6,500 Construct Hangar Project Description: 80% FAA and FDOT Grants. City Matching Requirements from Discretionary Sales Tax Completion of new hangar project initiated in FY 13-14. Economic development and infrastructure improvements require additional aviation hangars. FY 16-17 FY 17-18 $ - $ FY 18-19 FY 19-20 $ $ $ 13,065 $ 19,630 $ 26,195 $ Total $ 650,000 32,760 $ 98,150 Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 $ - $ - Operating Impact (Savings): $ - $ - $ Construct Access Road West Project Description: 80% FAA and FDOT Grants. City Matching Requirements from Discretionary Sales Tax Design Build Access Road West. 1Airport West development requires infrastructure. FY 16-17 $ - $ 800,000 $ FY 17-18 FY 18-19 FY 19-20 Total - $ - $ 800,000 $ - $ 24,000 $ 48,000 $ 20,000 BUILDING FUND Project Name: Funding Source: Justification: Project Costs: FY 14-15 FY 15-16 FY 16-17 $ 18,500 $ 43,500 $ Vehicles Project Description: Building Fund Revenues FY 14-15 18.5K Compact Pickup with extended cab. FY 15-16 149.5K Compact Pickup with extended cab, 24K 4 door Utility Vehicle. Replacement of vehicles used for building inspections. FY 17-18 FY 18-19 FY 19-20 Total $ - $ - $ - $ 62,000 Operating Impact (Savings): $ - $ (4,070) $ (11,790) $ (5,590) $ 1,350 $ 8,180 $ (11,920) 211 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 positive. 30+ Year Useful Life 0% -10% -10% -9% -9% -8% 20 Year Useful Life 0% -10% -9% -8% -7% -6% 10 Year Useful Life 0% -10% -8% -6% -4% -2% 7 Year Useful Life 0% -10% -7% -4% -1% 0% 5 Year Useful Life 0% -10% -6% -2% 0% 0% 3 Year Useful Life 0% -10% -5% 0% 0% 0% 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. 212 General Fund: Maintenance Efficiency Risk Replacement Totals IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST SUMMARY BY FUND Total FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Impacts 6,694 35,189 77,344 129,638 189,196 438,059 (10,820) (38,751) (49,476) (45,374) (28,142) (172,563) - (6,620) (29,022) (39,708) (40,895) (30,115) (146,360) (5,590) (25,750) (45,745) (64,925) (82,200) (224,211) (16,336) (58,335) (57,585) (21,557) 48,739 (105,074) 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 escalate in future periods. This supports the premise that the City would financially benefit by diligently scheduling replacements before net maintenance cost become excessive. Cemetery Trust Fund: Maintenance Totals Golf Course Fund: Maintenance Efficiency Risk Replacement Totals 1,000 2,000 3,000 6,000 3,200 (5,500) (5,500) (5,350) 6,400 (3,850) (3,850) (6,050) 1,000 2,000 3,000 6,000 9,600 (2,200) (2,200) (6,750) 21,050 550 550 (19,000) 55,842 96,092 (32,245) (43,245) (11,000) (38,023) (75,173) (13,150) (7,350) (1,550) 3,150 (14,426) (33,326) Even with only a few capital outlay items funded by Golf Course revenues, the value of replacing capital items on a timely basis is supported by the projections of net maintenance cost. Airport Fund: Maintenance Efficiency Risk Replacement Revenue Totals 6,500 13,000 19,500 50,000 65 130 195 80,500 169,500 260 650 6,500 13,065 19,630 50,195 80,760 170,150 The construction of additional infrastructure in the Airport Fund results in a progressively higher annual net maintenance cost. All Funds: Maintenance Efficiency Risk Replacement Revenue Totals 352 16,746 (16,320) - (12,120) (10,940) 54,941 107,796 203,040 (42,601) (51,676) (44,824) (32,872) (41,908) (40,345) (31,800) (52,495) (83,925) 65 130 195 328,889 711,763 (60,387) (215,808) (30,115) (157,360) (120,223) (299,383) 260 650 352 (22,634) (52,268) (38,153) 34,140 118,425 39,862 213 • • • CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST SUMMARY OF RESULTS 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 iters and reduced exposure to potential injury and liability claims that initially outw eigh the projected maintenance costs of the new iterrs. General Fund Capital Improvements Operating Costs Impact 12,000,000 11,000,000 10,000,000 9,000,000 FY 15-16 FY 16-17 FY 17-10 FY 15-19 FY 19-20 —a—Current Cost —}– WthCIPtmpact Airport Fund Capital Improvements Operating Costs Impact 500,000 450,000 400,000 350,000 a • FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 —II—Current Cost —FWth CIP Impact 214 1,500,000 1,400,000 1,300,000 1,200,000 1,100,000 1,000,000 Golf Course Capital Improvements Operating Costs Impact FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Current Cost With CIP Impact Building Fund Capital improvements Operating Costs Impact 540,000 450,000 400,000 350,000 (4,070) (11,790) (5,590) 1,350 8,180 —E—CurrentCost�WithCIPImpact CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST SUMMARY OF RESULTS BY PROJECT AND FUND Project Names FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Audio Visual Equipment (560) (4,428) 9,012 18,383 Computer Replacements - (13,200) Servers and Server Upgrades (2,800) (500) 3,300 8,600 14,700 Computer Upgrades (4,000) (3,000) 3,000 14,000 29,000 FDLE Computer Firew all 500 1,000 2,000 3,000 4,500 Police Officer Equipment (2,366) (1,026) 1,732 5,489 9,613 Evidence Drying Cabinet (130) 20 170 300 390 Zetron Instant Replay (1,690) 215 2,064 3,591 Police Vehicles and Equipment (80,960) (116,760) (112,960) (67,960) (48,840) Police Fublic Parking 1,000 2,000 3,000 4,000 5,000 AO Aboard Florida (4,500) 5,000 (3,000) 6,500 6,500 Public VWrks Equipment (10,340) (54,612) (70,442) (59,002) (13,958) Sign Replacement (1,500) (600) 2,700 10,500 17,100 Indian River Drive Light Poles 150 450 900 1,500 Street Repaving (10,990) (10,140) 2,710 21,120 40,690 Sidewalk Construction (3,500) (4,500) (3,000) 5,000 Yacht Club Fier Decking (4,200) (600) 3,000 6,600 9,000 Barber Street Bridge Repairs (35,000) (5,000) 25,000 55,000 Pedestrian Bridges 6,000 18,000 28,000 36,000 Fleming Street Paving (14,000) (4,000) 6,000 32,000 34,000 Coolidge Street Paving (32,203) (9,201) 13,801 73,606 78,206 Tulip Drive Construction (14,000) (4,000) 6,000 32,000 34,000 Indian River Lagoon 1,000 20,000 3,000 4,000 5,000 Storm ater Equipment (22,440) (12,240) (8,640) 8,640 15,720 1/4 Round Swale tnprovements 10,000 30,000 60,000 100,000 150,000 Road Crossing/Sideyard Pipes - 500 1,500 3,000 5,000 Tulip Drive Road Crossing 500 1,000 1,500 2,000 Potomac Ditch 2,000 4,000 6,000 8,000 Tandum Durrp Truck - (53,200) (49,000) (44,800) Rpe Stplining 2,000 4,000 6,000 8,000 Bevan Ditch Rping - 7,500 15,000 22,500 Stornwater Pond Installation 5,000 9,000 14,000 Bevan Ditch Rping 5,000 10,000 15,000 Stormy ater Pond Installation 5,000 10,000 15,000 Vac Truck (129,200) (119,000) Dump Truck (57,000) Transport Truck - - (47,500) Deisel Fuel Tank Software 1,750 3,500 5,250 7,000 8,750 Baseball Field Lighting - (24,000) (15,000) (6,000) 3,000 Riverview Park Playground - 1,500 3,000 4,500 Riverview Park Sidewalks (7,000) (2,000) 3,000 16,000 17,000 Median Trees/Schrub/Mulch 400 800 1,200 1,600 2,000 Riverview Park Tables/Benches (800) 200 1,200 2,000 2,600 Corwrunity Center Paving (4,000) (2,500) (1,000) 500 2.000 Skate Park Rebuild (35,000) (32,500) (30,000) (27,500) (25,000) Equipment Building (9,000) (8,000) (6,000) (5,000) Bleacher Shields 3,000 6,000 9,000 12,000 Storage Building - 1,000 2,000 3,000 Break Room Appliances 60 120 180 240 300 Roof Repairs 1,500 3,000 4,500 6,000 7,500 Paint City Hall 1,500 3,000 4,500 6,000 City Hall Parking Lot 1,000 2,000 3,000 4,000 Police Station Air Conditioner (9,000) (8,500) (8,000) (7,500) Parking Lot Refurbishment 1,000 2,000 3,000 4,000 Public Works Compound Work 3,000 6,000 9,000 12,000 Total General Fund $ (191,929) $ (187,698) $ (100,664) $ 257,857 $ 508,212 Golf Cart Fleet - (26,676) Fuel Tank (1,050) (750) (450) (150) 150 Tractor and Fairway Mower (12,100) (6,600) (1,100) 6,600 8,800 Rebuild Greens - - - (3,300) 3,300 Total Golf Course $ (13,150) $ (7,350) $ (1,550) $ 3,150 $ (14,426) Construct Hangar 6,500 13,065 19,630 26,195 32,760 Construct Access Road West - - - 24,000 48,000 Total Airport $ 6,500 $ 13,065 $ 19,630 $ 50,195 $ 80,760 Vehicles (4,070) (11,790) (5,590) 1,350 8,180 Total Building Department $ (4,070) 8 (11,790) $ (5,590) $ 1,350 $ 8,180 215 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST PROJECT EXPLANATIONS Audio Visual Equipment — FY2014-15 Thru FY2016-17 — These funds are earmarked for equipment needed in the Council Chambers. Anticipated maintenance expenditures will initially be offset by savings from improved efficiencies and from eliminating maintenance on the replaced equipment. Computer Replacements — FY2018-19 — This allocation is being made in anticipation of totally replacing computer equipment every five years in order to keep up-to-date with technology. Anticipated maintenance expenditures will be partially offset by savings from efficiencies that would not otherwise occur. Servers and Server Upgrades — Annual Purchases — This is to replace two physical servers a year. Anticipated maintenance expenditures will offset savings from improved efficiencies and replacements within a few years. Computer Upgrades — Annual Purchases — Regular replacement of computer equipment and software upgrades to keep up with new technology. Anticipated maintenance expenditures will offset improved efficiencies and replacements in just a few years. FDLE Computer Firewall — Purchases every two years — This is required by FDLE regulations. There will be a progressive increase in net annual maintenance expenditures. Police Officer Equipment — Annual Purchases — These expenditures will replace safety related equipment. 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. Evidence Drying Cabinet — FY2014-15 — This is needed to preserve vital evidence. Increases in operating costs are expected as the equipment depreciates. Zetron Instant Replay — FY2015-16 — This replaces an aging unit. Costs are expected to rise as the equipment depreciates. 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. All Aboard Florida — FY2014-15 — This may be for capital costs and if so, there will be an 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. Sign Replacement — FY2014-15 Thru FY2016-17 — Required by new regulations, maintenance costs will steadily increase. Indian River Drive Light Poles — FY2015-16 Thru FY2019-20 — These funds will be used to cleanup and repaint the light poles. Some ongoing maintenance expenditures are expected. Street Repaving — Allocations When Funds Are Available — 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. Sidewalk Construction — FY201S-16 Thru FY2019-20 — This is for new installation of sidewalks throughout the City. There will be additional maintenance costs associated with the construction. Yacht Club Pier Decking — FY2014-15 — This is to substantially reconstruct this pier due to safety concerns. There will be savings from risk reduction initially but maintenance expenditures will be progressively increased. 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. Pedestrian Bridges — FY2015-16 Thru FY2016-17 — This will provide funds to reconstruct these bridges. There will be additional maintenance costs in future years. Fleming Street Paving — FY2014-15 — This will provide funds to reconstruct this roadway. There will be additional maintenance costs in future years. Coolidge Street Paving — FY2014-15 — This will provide funds to reconstruct this roadway. There will be additional maintenance costs in future years. Tulip Drive Construction — FY2014-15 — This project is to construct roadway and drainage improvements. A progressive increase in annual maintenance cost is anticipated. 216 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST PROJECT EXPLANATIONS - CONTINUED Indian River Lagoon — FY2014-15 — This allocation is expected to be used for baffle boxes. project will be designed to resolve confusion where the roadway changes. Additional maintenance expenditures are anticipated. 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. Road Crossings/Sideyard Pipes — FY2015-16 Thru FY2019-20 — This work will replace failing pipes under roads and install new pipes in side yard ditches. There will be some additional maintenance required. Tulip Drive Road Crossings — FY2015-16 — This work will replace failing pipes near Laconia Street. There will be some additional maintenance required. Potomac Ditch — FY2015-16 —This project will pipe an open ditch and there will be some additional maintenance required. Tandum Dump Truck — FY2016-17 — This allocation is to replace this truck. There will be savings in operating cost, since maintenance cost will be minimal in the early years. Pipe Sliplining — FY2015-16 — This project will rehabilitate the pipe under roadways, which is slowly deteriorating. Additional maintenance is anticipated as a result of this work. Bevan Ditch Piping — FY2016-17 — This project will install piping in the Bevan Ditch and there will be added maintenance cost. Stormwater Pond Installation — FY2016-17 — This will create a stormwater pond and this will require some additional maintenance. Vac Truck — FY2017-18 — This allocation is to replace this truck. There will be savings in operating cost, since maintenance cost will be minimal in the early years. Dump Truck — FY2018-19 — This allocation is to replace this truck. There will be savings in operating cost, since maintenance cost will be minimal in the early years. Transport Truck — FY2018-19 — This allocation is to replace this truck. There will be savings in operating cost, since maintenance cost will be minimal in the early years. Deisel Fuel Tank Software — FY2014-15 — This allocation upgrades the software necessary for properly using this tank. Additional maintenance is anticipated as a result of this work. 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. Riverview Park Playground — FY2016-17 — This project will add a rubber surface and replace the fencing. There will be additional maintenance needed. Riverview Park Sidewalks — FY2014-15 — This project will remove and replace all the sidewalks in this park. There will be reduced risk in the initial years but additional maintenance will be needed. Median Trees/Shrubs/Mulch — FY2014-15 — This project will improve landscaping and additional maintenance will be needed. Riverview Park Tables/Benches — FY2014-15 — This will replace this old equipment and added maintenance will be needed. Community Center Paving FY2014-15 — The parking areas will be improved with this allocation. There will be some reduction in the early years due to reduced risk but maintenance costs will eventually increase. 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— FY2015-16 — 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. Bleacher Shields— FY2015-16 — This equipment will be purchased. There will be additional maintenance needed. Storage Building — FY2016-17 — This project will construct a storage building and will have an impact on maintenance expenditures. Break Room Appliances — FY2014-15 — This equipment will be purchased. There will be additional maintenance needed. 217 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET IMPACTS OF CAPITAL OUTLAYS ON OPERATING COST PROJECT EXPLANATIONS - CONTINUED Roof Repairs — FY2014-15 — The roofs of City Hall and the Police Station will be reconstructed. There will be added maintenance. Paint City Hall — FY2015-16 — The exterior of the old and new City Hall will be repainted and there will be added maintenance. City Hall Parking Lot — FY2015-16 — The City Hall parking lot will be seal coated and striped. There will be added maintenance. Police Station .Air Conditioner — FY2015-16 — The roof -top air conditioner will be replaced and there will be some savings to total maintenance cost. Parking Lot Refurbishment — FY2015-16 — The parking lots at several locations will be sealed, striped and have outdated signs replaced. This will require additional maintenance. Public Works Compound Work — FY2015-16 — This allocation is for making improvements to the Public Works Compound and will require additional maintenance. Golf Cart Fleet — FY2018-19 — This replaces the golf carts on a four year schedule to insure they are dependable when needed. Fuel Tank — FY2014-15 — This replacement is necessary and will eventually increase maintenance costs. Tractor and Fairway Mower — FY2014-15 — This equipment is needed for maintaining the Golf Course. 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. Rebuild Greens — FY2017-18 — 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. Construct Hangar — FY2014-15 — This continues the project to build a new facility 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 recovery of some of the expenses via the new rental revenues. 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. Vehicles — FY2014-15 and FY2015-16 - These replacements are necessary and will eventually increase maintenance costs. 218 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Totals General Government Audio Visual Equipment 5 7,000 57,094 31,020 - - - 95,114 Maintenance 490 4,977 11,635 18,293 24,951 Efficiency (700) (6,129) (6,668) (2,863) 801 Replacement (350) (3,275) (5,467) (6,418) (7,369) Total (560) (4,428) (500) 9,012 18,383 Computer Replacements 5 - 165,000 - 165,000 Maintenance - - 11,550 Efficiency - (16,500) Replacement (8,250) Total - - - (13,200) Servers and Server Upgrades 5 35,000 15,000 15,000 15,000 15,000 15,000 110,000 Maintenance - 2,450 5,950 10,500 16,100 22,750 Efficiency (3,500) (3,600) (3,100) (2,000) (1,000) Replacement (1,750) (2,850) (4,100) (5,500) (7,050) Total (2,800) (500) 3,300 8,600 14,700 Computer Upgrades 5 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Maintenance - 3,500 10,500 21,000 35,000 52,500 Efficiency (5,000) (8,000) (9,000) (8,000) (6,000) Replacement (2,500) (5,500) (9,000) (13,000) (17,500) Total (4,000) (3,000) 3,000 14,000 29,000 FDLE Computer Firewall 3 5,000 - 5,000 - 5,000 - 15,000 Maintenance - 500 1,000 2,000 3,000 4,500 Total 500 1,000 2,000 3,000 4,500 Police Department Police Officer Equipment 5 18,200 10,200 10,200 10,200 10,200 10,200 69,200 Maintenance - 1,274 3,262 5,964 9,380 13,510 Efficiency (1,820) (2,112) (1,996) (1,472) (904) Risk - (1,820) (2,112) (1,996) (1,836) (1,836) Replacement - - (64) (240) (583) (1,157) Total - (2,366) (1,026) 1,732 5,489 9,613 Evidence Drying Cabinet 5 1,000 - - - - 1,000 Maintenance - 70 140 210 280 350 Efficiency (100) (60) (20) 20 40 Risk (100) (60) (20) - - Total (130) 20 170 300 390 Zetron Instant Replay 5 13,000 - - - 13,000 Maintenance 910 1,820 2,730 3,640 Efficiency (1,300) (780) (260) 260 Risk - (1,300) (780) (260) - Replacement (46) (146) (309) Total - (1,690) 215 2,064 3,591 Police Vehicles and Equipment 7 368,000 330,000 300,000 316,000 470,000 300,000 2,084,000 Maintenance - 18,400 53,300 103,200 168,900 258,100 Efficiency (36,800) (58,760) (67,820) (62,120) (70,460) Risk - (36,800) (58,760) (67,820) (62,120) (77,820) Replacement - (25,760) (52,540) (80,520) (112,620) (158,660) Total - (80,960) (116,760) (112,960) (67,960) (48,840) Police Public Parking 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 Roads and Special Projects All Aboard Florida 30 50,000 - - - 50,000 Maintenance - 500 10,000 1,500 2,000 2,500 Risk (5,000) (5,000) (4,500) 4,500 4,000 Total - (4,500) 5,000 (3,000) 6,500 6,500 219 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Totals Roads and Special Projects (Continued) Public Works Equipment 7 47,000 222,600 194,500 167,500 110,000 255,000 996,600 Maintenance 2,350 15,830 39,035 70,615 107,695 Efficiency (4,700) (25,550) (36,912) (38,799) (27,339) Risk (4,700) (25,550) (36,912) (38,799) (28,279) Replacement (3,290) (19,342) (35,653) (52,019) (66,035) Total (10,340) (54,612) (70,442) (59,002) (13,958) Sign Replacement 7 30,000 30,000 30,000 90,000 Maintenance 1,500 4,500 9,000 13,500 18,000 Risk (3,000) (5,100) (6,300) (3,000) (900) Replacement (2,100) (4,500) (7,200) (8,100) (9,000) Total (1,500) (600) 2,700 10,500 17,100 Indian River Drive Light Poles 10 5,000 5,000 5,000 5,000 5,000 25,000 Maintenance 150 450 900 1,500 Total 150 450 900 1,500 Street Repaving 10 157,000 100,000 - 100,000 - 120,000 Maintenance 4,710 12,420 20,130 30,840 41,550 Risk (15,700) (22,560) (17,420) (9,720) (860) Total (10,990) (10,140) 2,710 21,120 40,690 Sidewalk Construction 10 50,000 50,000 50,000 50,000 50,000 250,000 Maintenance 1,500 4,500 9,000 15,000 Risk (5,000) (9,000) (12,000) (10,000) Total - (3,500) (4,500) (3,000) 5,000 Yacht Club Pier Decking 7 60,000 - - 60,000 Maintenance 1,800 3,600 5,400 7,200 9,000 Risk (6,000) (4,200) (2,400) (600) Total (4,200) (600) 3,000 6,600 9,000 Barber Street Bridge Repairs 7 500,000 - - 500,000 Maintenance 15,000 30,000 45,000 60,000 Risk (50,000) (35,000) (20,000) (5,000) Total - (35,000) (5,000) 25,000 55,000 Pedestrian Bridges 3 40,000 40,000 - - - 80,000 Maintenance - 4,000 12,000 20,000 28,000 36,000 Risk (4,000) (6,000) (2,000) - Total - 6,000 18,000 28,000 36,000 Fleming Street Paving 10 200,000 - - 200,000 Maintenance - 6,000 12,000 18,000 24,000 30,000 Risk (20,000) (16,000) (12,000) 8,000 4,000 Total - (14,000) (4,000) 6,000 32,000 34,000 Coolidge Street Paving 10 460,037 - - 460,037 Maintenance - 13,801 27,602 41,403 55,204 69,006 Risk - (46,004) (36,803) (27,602) 18,401 9,201 Total - (32,203) (9,201) 13,801 73,606 78,206 Tulip Drive Construction 10 200,000 - - - 200,000 Maintenance - 6,000 12,000 18,000 24,000 30,000 Risk - (20,000) (16,000) (12,000) 8,000 4,000 Total (14,000) (4,000) 6,000 32,000 34,000 Stormwater Indian River Lagoon 30 100,000 - - - Maintenance - 1,000 20,000 3,000 4,000 5,000 Total - 1,000 20,000 3,000 4,000 5,000 Stormwater Equipment 7 102,000 30,000 - - - 132,000 Maintenance - 5,100 10,200 16,800 23,400 30,000 Efficiency (10,200) (7,140) (7,080) (1,080) 840 Risk - (10,200) (7,140) (7,080) (1,080) (1,200) Replacement - (7,140) (8,160) (11,280) (12,600) (13,920) Total (22,440) (12,240) (8,640) 8,640 15,720 220 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Totals Stormwater (Continued) 1/4 Round 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 Road Crossing/Sideyard Pipes 30+ 50,000 50,000 50,000 50,000 50,000 250,000 Maintenance - 500 1,500 3,000 5,000 Total - 500 1,500 3,000 5,000 Tulip Drive Road Crossing 30+ - 50,000 : 50,000 Maintenance - 500 1,000 1,500 2,000 Total - 500 1,000 1,500 2,000 Potomac Ditch 30+ 200,000 - - - 200,000 Maintenance 2,000 4,000 6,000 8,000 Total 2,000 4,000 6,000 8,000 Tandum Dump Truck 20 140,000 - - - 140,000 Maintenance - 2,800 5,600 8,400 Efficiency - (14,000) (12,600) (11,200) Risk - (14,000) (12,600) (11,200) Replacement (28,000) (29,400) (30,800) Total - (53,200) (49,000) (44,800) Pipe Slipfining 20 100,000 - - - 100,000 Maintenance - 2,000 4,000 6,000 8,000 Total - 2,000 4,000 6,000 8,000 Bevan Ditch Piping 30+ - 750,000 750,000 Maintenance - 7,500 15,000 22,500 Total - 7,500 15,000 22,500 Stormwater Pond Installation 30+ 500,000 500,000 Maintenance 5,000 10,000 15,000 Total - 5,000 10,000 15,000 Vac Truck 20 340,000 - 340,000 Maintenance - - 6,800 13,600 Efficiency - - (34,000) (30,600) Risk - (34,000) (30,600) Replacement - (68,000) (71,400) Total (129,200) (119,000) Dump Truck 20 - 150,000 - 150,000 Maintenance - - - - 3,000 Efficiency - - - (15,000) Risk (15,000) Replacement - - (30,000) Total - (57,000) Transport Truck 20 - - 125,000 - 125,000 Maintenance - - 2,500 Efficiency - - - (12,500) Risk (12,500) Replacement - - - (25,000) Total (47,500) Fleet Management Deisel Fuel Tank Software 5 25,000 - - - 25,000 Maintenance 1,750 3,500 5,250 7,000 8,750 Total 1,750 3,500 5,250 7,000 8,750 221 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT Life Capital List of Projects Years FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Totals Parks & Recreation Baseball Field Lighting 20 300,000 - 300,000 Maintenance - - 6,000 12,000 18,000 24,000 Replacement (30,000) (27,000) (24,000) (21,000) Total (24,000) (15,000) (6,000) 3,000 Riverview Park Playground 10 50,000 50,000 Maintenance - - 1,500 3,000 4,500 Total - - - 1,500 3,000 4,500 Riverview Park Sidewalks 10 100,000 - - 100,000 Maintenance 3,000 6,000 9,000 12,000 15,000 Risk (10,000) (8,000) (6,000) 4,000 2,000 Total (7,000) (2,000) 3,000 16,000 17,000 Median Trees/Schrub/Mulch 3 4,000 - - 4,000 Maintenance 400 800 1,200 1,600 2,000 Total 400 800 1,200 1,600 2,000 Riverview Park Tables/Benches 5 10,000 - 10.000 Maintenance 700 1,400 2,100 2,800 3,500 Risk (1,000) (600) (200) Replacement (500) (600) (700) (800) (900) Total (800) 200 1,200 2,000 2,600 Community Center Paving 20 50,000 - - 50,000 Maintenance 1,000 2,000 3,000 4,000 5,000 Risk (5,000) (4,500) (4,000) (3,500) (3,000) Total (4,000) (2,500) (1,000) 500 2,000 Skate Park Rebuild 20 125,000 - 125,000 Maintenance 2,500 5,000 7,500 10,000 12,500 Risk (12,500) (11,250) (10,000) (8,750) (7,500) Replacement (25,000) (26,250) (27,500) (28,750) (30,000) Total (35,000) (32,500) (30,000) (27,500) (25,000) 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) Total - (9,000) (8,000) (6,000) (5,000) Bleacher Shields 10 100,000 100,000 Maintenance - 3,000 6,000 9,000 12,000 Total - 3,000 6,000 9,000 12,000 Cemetery Storage Building 30+ - 100,000 - 100,000 Maintenance - - 1,000 2,000 3,000 Total 1,000 2,000 3,000 Facilities Maintenance Break Room Appliances 10 2,000 - - - 2,000 Maintenance 60 120 180 240 300 Replacement - (200) (220) (240) (260) (280) Total 60 120 180 240 300 Roof Repairs 20 75,000 - - 75,000 Maintenance 1,500 3,000 4,500 6,000 7,500 Total 1,500 3,000 4,500 6,000 7,500 Paint City Hall 10 50,000 - - 50,000 Maintenance 1,500 3,000 4,500 6,000 Total 1,500 3,000 4,500 6,000 City Hall Parking Lot 20 50,000 50,000 Maintenance 1,000 2,000 3,000 4,000 Total 1,000 2,000 3,000 4,000 222 IMPACTS OF CAPITAL IMPROVEMENT PROJECTS ON OPERATING COST CALCULATIONS BY PROJECT (CONTINUED) Life Capital List of Projects Years FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 Totals Facilities Maintenance (Continued) Police Station Air Conditioner 20 50,000 - - - - 50,000 Maintenance 1,000 2,000 3,000 4,000 Replacement (10,000) (10,500) (11,000) (11,500) Total (9,000) (8,500) (8,000) (7,500) Parking Lot Refurbishment 20 50,000 - - - 50,000 Maintenance 1,000 2,000 3,000 4,000 Total 1,000 2,000 3,000 4,000 Public Works Compound Work 20 150,000 - - - - 150,000 Maintenance 3,000 6,000 9,000 12,000 Total 3,000 6,000 9,000 12,000 Golf Course Golf Cart Fleet 5 - - 333,450 - 333,450 Maintenance - - - 23,342 Efficiency - (33,345) Replacement - - (16,673) Total - (26,676) Fuel Tank 10 15,000 - - - 15,000 Maintenance 450 900 1,350 1,800 2,250 Replacement (1,500) (1,650) (1,800) (1,950) (2,100) Total (1,050) (750) (450) (150) 150 Tractor and Fairway Mower 7 55,000 - - - - - 55,000 Maintenance 2,750 5,500 8,250 11,000 13,750 Efficiency (5,500) (3,850) (2,200) 550 1,100 Risk (5,500) (3,850) (2,200) 550 - Replacement (3,850) (4,400) (4,950) (5,500) (6,050) Total (12,100) (6,600) (1,100) 6,600 8,800 Rebuild Greens 7 165,000 - - 165,000 Maintenance - 8,250 16,500 Replacement - (11,550) (13,200) Total - (3,300) 3,300 Airport Construct Hangar 30+ 650,000 - - - - 650,000 Maintenance 6,500 13,000 19,500 26,000 32,500 Revenue 65 130 195 260 Total 6,500 13,065 19,630 26,195 32,760 Construct Access Road West 10 - 800,000 - - 800,000 Maintenance - 24,000 48,000 Total - 24,000 48,000 Building Vehicles 7 18,500 43,500 - - - 62,000 Maintenance 925 4,025 7,125 10,225 13,325 Efficiency (1,850) (5,645) (3,785) (1,555) 805 Risk (1,850) (5,645) (3,785) (1,555) 435 Replacement (1,295) (4,525) (5,145) (5,765) (6,385) Total (4,070) (11,790) (5,590) 1,350 8,180 223 CITY OF SEBASTIAN, FLORIDA 2013/2014 ANNUAL BUDGET CT ' OF SEBA TIAN HOME OF PELICAN ISLAND This Page Intentionally Left Blank 224 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE ONE SUMMARY OF MILLAGE RATES AND TAX COLLECTIONS Fiscal Year Millage Rate Tax Collection 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 $2,947,248 2014 3.7166 $2,913,240 Estimated 2015 3.8556 $3,285,808 Estimated 225 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Description Notes Payable Outstanding SCHEDULE TWO LONG TERM DEBT SERVICE DETAIL Date of FY 2014-15 Total Issue Principal Interest Debt Service $2,730,000 Infrastructure Sales Surtax Bank Notes 12/18/2013 $1,008,000 $21,307 $1,029,307 $2,982,000 Stormwater Utility Bank Notes 12/18/2013 $352,000 $51,588 $403,588 $1,896,000 Paving Improvements Bank Notes 05/11/2012 $207,000 $35,783 $242,783 Total Debt Service Payments 226 $1,567,009 $108,678 $1,675,678 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE THREE DEBT SERVICE PAYMENT SCHEDULE $2,893,000 Infrastructure Sales Surtax Bank Notes Date Principal Interest Total Fiscal Year Total 10/01/2014 $505,000 $11,739.63 $516,739.00 04/01/2015 $503,000 $9,567.50 , $512,567.50 __$1,029,306.50 10/01/2015 $508,000 $7,404.60 $515,404.60 04/01/2016 $508,000 $5,220.20 $513,220.20 $1,028,624.80 10/01/2016 $353,000 $3,035.80 $356,035.80 04/01/2017 $353,000 $1,517.90 $354,517.90 $710,553.70 Total 52,730,000 538,485.00 $2,768,485.00 52,768,485.00 $5,630,000 Stormwater Utility Bank Notes Date Principal Interest Total Fiscal Year Total 11/01/2014 $0 $25,794.30 $25,794.30 05/01/2015 $352,000 $25,794.30 $377,794.30 $403,588.60 11/01/2015 $0 $22,749.50 $22,749.50 05/01/2016 $355,000 $22,749.50 $377,749.50 5400,499.00 11/01/2016 $0 $19,678.75 $19,678.75 05/01/2017 $363,000 $19,678.75 $382,678.75 $402,357.50 11/01/2017 $0 $16,538.80 $16,538.80 05/01/2018 $371,000 $16,538.80 $387,538.80 $404,077.60 11/01/2018 $0 $13,329.65 $13,329.65 05/01/2019 $377,000 $13,329.65 $390,329.65 $403,659.30 11/01/2019 $0 $10,068.60 $10,068.60 05/01/2020 $382,000 $10,068.60 $392,068.60 $402,137.20 11/01/2020 $0 $6,764.30 $6,764.30 05/01/2021 5387,000 $6,764.30 $393,764.30 5400,528.60 11/01/2021 $0 $3,416.75 $3,416.75 05/01/2022 $395,000 $3,416.75 $398,416.75 5401,833.50 Total $2,982,000 $236,681.30 $3,218,681.30 $3,218,681.30 $2,296,000 Paving Improvements Promissory Notes Date Principal Interest Total Fiscal Year Total 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 5106,000.00 $15,364.80 $121,364.80 $242,748.10 12/01/2016 5107,000.00 $14,336.60 $121,336.60 06/01/2017 $108,000.00 $13,298.70 $121,298.70 $242,635.30 12/01/2017 5109,000.00 $12,251.10 $121,251.I0 06/01/2018 $110,000.00 511,193.80 $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 $1,896,000.00 $169,905.20 $2,065,905.20 $2,065,905.20 227 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FOUR LEASE PAYMENTS SCHEDULE Lease Description FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Business -type Activities: Airport Land Lease Total Business -type Activities Lease Payments $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 LOAN PAYMENTS SCHEDULE Loan Description FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 Business -type Activities: Golf Equipment 36 month Bank Loan $ 20,011 $ 5,003 $ 0 $ 0 $ 0 Golf Carts 48 month Bank Loan 57,076 57,076 57,076 0 0 Total Business -type Activities Loan Payments $ 77,087 $ 62,079 $ 57,076 $ 0 $ 0 228 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE LOCAL OPTION GAS TAX FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15.16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Local Option Gas Taxes $ 551,239 $ 553,152 $ 553,152 $ 553,152 $ 553,152 $ 553,152 $ 553,152 $ 553,152 FDOT Lighting Agreement 9,474 9,758 10,050 10,050 10,050 10,050 10,050 10,050 Reimbursement for RIR Overbilling - 2,862 - Transfer from General Fund 14,500 - 207,000 - Investment Income 47 150 107 123 102 114 102 124 Total Revenues $ 575,260 $ 565,922 $ 770,309 $ 563,325 $ 563,304 $ 563,316 $ 563,304 $ 563,326 Debt Payment - Final FY22-23 243,200 242,741 242,783 242,748 242,635 242,445 243,177 243,802 Operating Costs (Street Lights) 214,236 199,736 185,000 185,000 185,000 185,000 185,000 185,000 RIR Crossing Maintenance 5,103 5,103 5,103 5,103 5,103 5,103 5,103 5,103 AJI Aboard Florida - - 50,000 - - - - - Sidewalk Repairs - 9,583 50,000 50,000 50,000 50,000 50,000 50,000 Road Striping - 18,139 - 10,000 10,000 10,000 10,000 10,000 Street Repaving 266,096 TOTAL $ 728,635 Street Repaving (Englar Drive) 84,149 TOTAL $ 559,451 Sign Replacement 30,000 Street Repaving 157,000 TOTAL $ 719,886 Indian River Drive Light Poles 5.000 Sign Replacement 30,000 Street Repaving 100,000 TOTAL $ 627,851 Indian River Drive Light Poles 5,000 Sign Replacement 30,000 Street Repaving TOTAL $ 527.738 Indian River Drive Light Poles 5,000 Street Repaving 100,000 TOTAL $ 597,548 Indian River Drive Light Poles 5,000 Street Repaving - TOTAL $ 498,280 Indian River Drive Light Poles 5,000 Street Repaving 120,000 TOTAL $ 618,905 BEGINNING FUND BALANCE $ 190,274 $ 36,899 $ 43,370 $ 93,793 $ 29,268 $ 64,833 $ 30,601 $ 95,626 BUDGET RESERVE - 15% OF EXPENSES 32,901 47,507 43,515 37,515 37,515 37,515 37,515 37,515 UNRESTRICTED RESERVE BALANCE $ 157.374 $ (10.607) $ (145) $ 56,278 $ (8,248) $ 27,318 $ (6,914) $ 58,110 TOTAL REVENUES 575,260 565,922 770,309 563,325 563,304 563,316 563,304 563,326 TOTAL EXPENDITURES+TRANSFERS 728,635 559,451 719,886 627,851 527,738 597,548 498,280 618,905 ENDING FUND BALANCE $ 3,999 $ (4,136) $ 50,278 $ (8,248) $ 27,318 $ (6,914) $ 58,110 $ 2,531 229 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET DST Revenue Principal from 5285600 Airport Advance 09129/08 Interest from 3285,000 Airpor Advance Principal from 9267,511 AirportAdvance 01/05/11 Interest from 5267,511 Airport Advance Investment Income DST PROJECT REVENUE Stormwater master clan Schumann Park Restrooms Presidential Streets North Indian River Drive Parking Davis Street Lift Station (Recoded to G/F) City Hail Debt (Retires 201 8) Computer Overhaul and Annual Upgrades Police Vehicles and Equipment Diesel Fuel Tank and Software FOLE Computer Firewall 1/4 Round Swale Improvement Sidewalk Construction Road Crossings/Sideyard Pipes Excavator Barber Street Bridge Repairs Fish House Improvements Airport Drive East TOTAL FY13 Tulip Drive Reconstruction and Parking Pipe Siiptrning -Combining with Presidential Streets Pedestrian Bridge (Hardee) Golf Course Restroom Reconstruction Golf Course Fuel Tank CavCor Construct Hangars TOTAL FY14 Roof Repairs (City Hall and PD) Building Painting Police - Public Parking Construct Hangars City Hall Parking Lot Police Station Air Conditioning Baseball Feld Lighting Riverview Playground Surface and Fencing Reconbuct Yacht Club Pier Decking Barber Street Bridge Repairs Pedestrian Bridges (Barber/Periwrinkle) Fleming Tulip Drive Road Crossing Coolidge Drive TOTAL FY 15 Potomac Ditch SW -628 1995 Tandum Dump Pipe Sliplining TOTAL FY 16 Bevan Ditch Piping Vac Truck SW 618 Stormwater Pond Installation TOTAL FY 17 ConstmclAccess Road West TOTAL FY18 SW -615 2001 Dump Truck SW -609 2000 Transport Truck TOTAL FY 19 TOTAL FY 20 BEGINNING FUND BALANCE BUDGET RESERVE - 10% OF EXPENSES RESERVE FOR ADVANCE TO AIRPORT UNRESTRICTED RESERVE BALANCE TOTAL REVENUES TOTAL EXPENDITURES+DEBT+TRANSFERS ENDING FUND BALANCE SCHEDULE FIVE DISCRETIONARY SALES TAX FUND (DST) PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 S 2,587,904 5 2,652,000 S 0 600 8.550 11.400 0 0 8,025 8,025 9,536 5,500 5 2.614.015 $ 2,677,525 $ 3U,SUU 38,378 1.016 16,555 532,266 50,199 5,463 1,012,795 937,077 250.000 56,723 218,000 35,000 2,861 459,711 500,000 19,275 202,173 8,773 63,259 325,000 37,734 403,429 $ 1,921665 175,000 80 000 18,000 80,000 175,000 175,000 5 3,987,322 FY 14-15 2,766,832 624 11,376 FY 15-16 $ 2.836,002 649 11,351 0 0 8,025 4,192 S 2,860,219 8,025 6,070 2,792,926 1,025,887 50,000 368,000 25.000 5,000 500,000 200,000 15,000 75,000 50,000 130,000 60,000 FY 16-17 FY 17-18 FY 18-19 FY 19-20 S 2,906,902 S 2,979,575 5 763,516 S • 675 702 6,730 6,999 11,325 11298 11,270 11,001 1,800 1,872 1,946 2,024 10,700 10,628 10,554 10,476 3,626 3,191 3,526 4,181 S 2,935,028 S 3,007,266 S 797,542 $ 34,681 867.112 352.927 50,000 50,000 50,000 215,000 50.000 330,000 300,000 316,000 470,000 300,000 5,000 5,000 500.000 500,000 500,000 500,000 500,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 300,000 500,000 40,000 40,000 200,000 460,037 S 2,015,572 S 2,707,722 S 192,187 398,732 552,511 551,911 $ 1,2/0,8/5 $ 1,75/6/9 $ 2,614,015 2,677,525 1,921,865 3,987,322 5 1,963,025 $ 44/,282 S 3,203,924 50,000 200,000 100,000 1,397,925 320,392 551,287 526,246 5 2,792,926 3.203,924 115,248 9 230 3,187,112 966,927 318,711 550,638 117,5/8 2,860,219 3,187,112 (209,315) 50,000 140,000 750,000 500,000 2,747,927 340,000 160,000 5 1,466,000 S 660,035 S 274,793 548,163 $ (162,921) S 2,935,028 2,747,927 S 24,180 5 847,136 146,600 545,589 154,94/ 3,007,266 1,488.000 1,696,213 150,000 125,000 5 1,565,000 $ 2,388.402 0 536,913 $ 1,851,409 797,542 1,565,000 $ 1,004,031 9 950,000 i 1,820,944 0 527,890 S 1,093,054 34,881 950,000 S 1/1,135 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE RECREATION IMPACT FEE FUNDS PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Recreation Impact Fees $ 169,000 $ 160,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Pelican Isles Escrow Release - - 146,250 Investment Income 869 1,569 4,023 4,340 3,670 4,396 5,127 5,863 PROJECTED REVENUE $ 169,869 $ 161,569 $ 250,273 $ -104,340 $ 103,670 $ 104,396 $ 105,127 $ 105,863 Riverview Park Irrigation and Fountains 1,651 15,088 Bark Park Amenities 3,927 56,405 Blueway/Signage Improvements - 25,000 Barber Street Bleacher Shields 2,718 100,000 Community Center Playground Equipment 20,957 2,443 Handicap Pier - Yacht Club 3,300 Mooring Fields 2,430 Creative Playground Improvements 106,185 Riverview Park Volleyball Lights 9,093 Schumann Playground Equipment 25,000 Barber Street Multi -use Field Lights 158,380 Art and Senior Center Signs 5,523 TOTAL FY 13 $ 314,164 Community Center Needs Analysis 10,000 Batting Cage/Dugouts 13,845 Disc Golf Course 18,000 Tennis UVall/Raquet Ball Court 50,000 TOTAL FY 14 $ 215,781 Equipment Building 100,000 Community Center (Paving/Drainage/Lighting) 50,000 Rebuild Skate Park Ramps 125,000 TOTAL FY 15 $ 175,000 TOTAL FY 16 $ 200,000 TOTAL FY 17 $ TOTAL FY 18 $ TOTAL FY 19 $ TOTAL FY 20 $ - BEGINNING FUND BALANCE $ 693,221 $ 548,926 $ 494,714 $ 569,987 $ 474,327 $ 577,997 $ 682,393 $ 787,520 TOTAL REVENUES 169,869 161,569 250,273 104,340 103,670 104,396 105,127 105,863 TOTAL EXPENDITURES 314,164 215,781 175,000 200,000 0 0 0 0 ENDING FUND BALANCE $ 548,926 $ 494,714 $ 569,987 $ 474,327 $ 577,997 $ 682,393 $ 787,520 $ 893,383 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 BEGINNING FUND BALANCE: ZoneA $ 137,418 $ 149,157 $ 169,518 $ 242,315 $ 243,391 $ 289,505 $ 335,938 $ 382,692 Zone B 104,809 100,136 90,336 80,662 61,430 83,059 104,845 126,786 Zone C 17,418 24,335 283 2,465 7,446 13,465 19,529 25,637 Zone D 433,576 275,297 234,577 244,545 162,060 191,968 222,082 252,404 All Zones $ 693,221 $ 548,926 $ 494,714 $ 569,987 $ 474,327 $ 577,997 $ 682,393 $ 787,520 Recreation Impact Fees ZoneA $ 74,750 $ 70,769 $ 108,918 $ 44,231 $ 44,231 $ 44,231 $ 44,231 $ 44,231 Zone B 35,750 $ 33,846 $ 52,091 $ 21,154 $ 21,154 $ 21,154 $ 21,154 $ 21,154 Zone C 10,075 $ 9,538 $ 14,680 $ 5,962 $ 5,962 $ 5,962 $ 5,962 $ 5,962 Zone D 48,425 $ 45,846 $ 70,560 $ 28,654 $ 28,654 $ 28,654 $ 28,654 $ 28,654 All Zones $ 169,000 $ 160,000 $ 246,250 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Investment Income ZoneA $ 384 $ 426 $ 1,379 $ 1,845 $ 1,883 $ 2,202 $ 2,524 $ 2,849 Zone B 185 286 735 614 475 632 788 944 Zone C 52 70 2 19 58 102 147 191 Zone D 249 787 1,908 1,862 1,254 1,460 1,668 1,879 All Zones $ 869 $ 1,569 $ 4,023 $ 4,340 $ 3,670 $ 4,396 $ 5,127 $ 5,863 Transfers: ZoneA $ 63,395 $ 50,835 $ 37,500 $ 45,000 $ $ $ - $ Zone B 40,608 43,933 62,500 41,000 - Zone C 3,210 33,661 12,500 1,000 Zone D 206,953 87,353 62,500 113,000 - AIl Zones $ 314,164 $ 215,781 $ 175,000 $ 200,000 $ $ $ - $ Ending Balances: Zone A $ 149,157 $ 169,518 $ 242,315 $ 243,391 $ 289,505 $ 335,938 $ 382,692 $ 429,772 Zone B 100,136 90,336 80,662 61,430 83,059 104,845 126,786 148,884 Zone C 24,335 283 2,465 7,446 13,465 19,529 25,637 31,789 Zone D 275,297 234,577 244,545 162,060 191,968 222,082 252,404 282,937 All Zones $ 548,928 $ 494,714 $ 569,987 $ 474,327 $ 577,997 $ 682,393 $ 787,520 $ 893,383 231 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE RIVERFRONT CRA FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Tax Increment from City $ 145,437 S 144.892 $ 153,299 $ 153,299 $ 153,299 $ 153,299 $ 153.299 $ 153,299 Tax Increment from County 120.886 127.169 134,545 134,545 134,545 134,545 134.545 134,545 Rents 6,000 25,500 36,000 36.000 36.000 36,000 36,000 36.000 Investment Income 1,512 1,369 702 413 557 826 1,096 1,366 PROJECTED REVENUE $ 273.835 $ 298,930 $ 324,546 $ 324.257 $ 324.401 $ 324.670 $ 324,940 $ 325,210 Presidential Streets/Coolidge 3.354 277.782 Gateway Enhancements 2,821 22,178 Operating Expenditures 44,435 Waterfront Renovations/Expenses 26,625 Facade/Sign Improvement Program 20,583 Special Events 39,975 Transfer to General Fund for Quality Maintenance 60.000 TOTAL RIVERFRONT CRA FY13 $ 197,793 Operating Expenditures 38.058 Waterfront Renovations/Expenses 28,000 Facade/Sign Improvement Program 30,000 Special Events 40,000 Riverfront Stormwater Plan 50,000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY14 $ 546,018 Operating Expenditures 38,027 Waterfront Renovations/Expenses 30,000 Facade/Sign Improvement Program 46,140 Special Events 42,468 Sewer Connection Program 100,000 Riverview Park Sidewalk Replacement 100,000 Trees, Shrubs and Mulch for US#1 Medians 4,000 Picnic Tables and Benches for Riverview Park 10,000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY15 $ 430,635 Operating Expenditures 38,027 Waterfront Renovations/Expenses 30,000 Facade/Sign Improvement Program 46,140 Special Events 42,468 Landscapting on US#1 (Grant Match) 50.000 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY16 $ 266,635 Operating Expenditures 38.027 Waterfront Renovations/Expenses 30.000 Facade/Sign Improvement Program 46.140 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY17 $ 216.635 Operating Expenditures 38,027 Waterfront Renovations/Expenses 30,000 Facade/Sign Improvement Program 46,140 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY18 $ 216,635 Operating Expenditures 38,027 Waterfront Renovations/Expenses 30,000 Facade/Sign Improvement Program 46.140 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60,000 TOTAL RIVERFRONT CRA FY19 $ 216,635 Operating Expenditures 38.027 Waterfront Renovations/Expenses 30,000 Facade/Sign Improvement Program 46.140 Special Events 42,468 Transfer to General Fund for Quality Maintenance 60.000 TOTAL RIVERFRONT CRA FY20 $ 216,635 BEGINNING FUND BALANCE ANNUAL REVENUES ANNUAL EXPENDITURES ENDING FUND BALANCE $ 478,895 $ 554,937 5 307.849 $ 201,760 $ 259,382 $ 367,148 $ 475,184 $ 475,184 273,835 298.930 324.546 324,257 324,401 324,670 324,940 325,210 197,793 546,018 430.635 266,635 216,635 216,635 216,635 216,635 $ 554,937 $ 307.849 $ 201.760 $ 259,382 $ 367,148 $ 475,184 $ 583,488 $ 583,759 232 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE STORMWATER UTILITY FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Stormwater Fees $ 987,346 $ 995,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 Investment Income 3,321 2,949 2,870 2,675 2,982 3,133 3,389 3,692 SW PROJECTED REVENUE $ 990,667 $ 997,949 $ 1,002,870 $ 1,002,675 1,002,982 $ 1,003,133 $ 1,003,389 $ 1,003,692 Profesional Services 11,608 Equipment Maintenance 14,000 NPDES 5 Year Permit 7,988 Debt Service 439,830 Stormwater Park Maintenance 22,830 3/4 Ton Pickup Truck 22,270 Equipment Attachment 1,839 Equipment Trailer 6,248 Loader ($185,940less $148,752 Grant) 37,188 Transfer to General Fund for Swale Maintenance 500,000 TOTALSTORMWATERFY13 $ 1,063,801 Profesional Ser toes 2,100 Debt Service 412,220 Stormwater Park Maintenance 40,000 SW -604 Pickup 31,556 S1A619 Pickup - 25,000 Generator 4,000 Airport Equipment 27,535 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY14 $ 1,017,411 Profesional Services 100 Debt Service 402,136 Stormwater Park Maintenance 40,000 SW -616 Pickup 25,000 SW -606 1 Ton Crew Cab Pickup 48,000 Cutoff Saws/Pum ps 4,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY15 $ 1,044,236 Profesional SenAces 100 Debt Service 401,118 Stormwater Park Maintenance 40,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY16 $ 941,218 Profesional Services 100 Debt Service 402,918 Stormwater Park Maintenance 40,000 SW -614 2008 Pickup 4x4 30,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY17 $ 973,018 Profesional Services 100 NPDES 5 Year Permit 7,988 Debt Service 403,747 Stormwater Park Maintenance 40,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY18 $ 951,835 Profesional Services 100 Debt Service - Retires 2022 402,869 Stormwater Park Maintenance 40,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FYI 9 $ 942,969 Profesional Services 100 Debt Service - Retires 2022 401,311 Stormwater Park Maintenance 40,000 Transfer to General Fund for Swale Maintenance 500,000 TOTAL STORMWATER FY20 $ 941,411 BEGINNING FUND BALANCE $ 167,554 $ 94,420 $ 74,958 $ 33,591 $ 95,048 $ 125,012 $ 176,310 $ 236,730 BUDGET RESERVE - 15% OF EXPENSES 159,570 152,612 156,635 141,183 145,953 142,775 141,445 141,212 UNRESTRICTED RESERVE BALANCE $ 7,984 $ (58,192) $ (81,677) $ (107,591) $ (50,904) $ (17,763) $ 34,864 $ 95,519 ANNUAL REVENUES 990,667 997,949 1,002,870 1,002,675 1,002,982 1,003,133 1,003,389 1,003,692 ANNUAL EXPENDITURES 1,063,801 1,017,411 1,044,236 941,218 973,018 951,835 942,969 941,411 ENDING FUND BALANCE $ (65,150) $ (77,653) $ (123,044) $ (46,134) $ (20,941) $ 33,534 $ 95,285 $ 157,800 233 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET Charges for Services Proshop Sales Rents Other Revenue Contributions Sale of Old Carts Gain on Sale of Old Carts Bank Note Proceeds Investment Income Transfe• from DST Fund PROJECTED REVENUE Operating Costs Proshop Cost of Sales Transfer to Capital Fund Bank Note Payments - Equipment Bank Note Payments - Golf Carts Equipment 169,581 TOTAL FY 13 $ 1,534,607 Golf Cart Purchase Restroom Reconstruction TOTAL FY 14 Fuel Tank TOTAL FY 15 TOTAL FY 16 TOTAL FY 17 Golf Cart Purchase TOTAL FY 18 TOTAL FY 19 TOTAL FY 20 BEGINNING FUND BALANCE TOTAL REVENUES EXPENDITURES OPERATING FUND BALANCE SCHEDULE FIVE GOLF COURSE FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 $ 1,210,803 $ 1,169,799 $ 1,246,200 $ 1,246,200 51,664 49,000 53,000 53,000 29,459 30,550 32,000 32,000 4,568 5,592 4,620 4,620 6,220 3,348 4,000 4,000 - 137,600 34,400 56,436 299,050 108 28 100 37 80,000 15,000 $ 1,246,200 $ 1,246,200 $ 1,246,200 $ 1,246,200 53,000 53,000 53,000 53,000 32,000 32,000 32,000 32,000 4,620 4,620 4,620 4,620 4,000 6,000 4,000 4,000 137,600 - - 299,050 - 37 37 49 37 $ 1,359,258 $ 1,250,611 38,126 60,661 15,628 BEGINNING FUND BALANCE Transfer from Operating Fund Investment Income Netting Starter Shack Rebuild Greens Tractor and Fairway Mower Other Capital Items CAPITAL FUND BALANCE Total Fund 410 and 415 Balances Equipment Bank Loan Balance Golf Cart Bank Loan Balances CAFR Unrestricted Balance $ 1,809,367 $ 856,861 20,000 56,000 20,011 57,676 333,450 80,000 $ 1,423,998 $ 1,354,920 $ 1,196,844 22,000 43,989 20,011 57,076 $ 1,339,857 $ 1,205,820 22,000 43,989 3,335 57,076 $ 1,339,857 $ 1,214,864 22,000 43,989 $ 1,778,507 $ 1,339,869 $ 1,339,857 $ 1,223,975 $ 1,233,155 $ 1,242,404 22,000 22,000 22,000 43,989 43,989 43,989 57,076 57,076 57,076 57,076 15,000 $ 1,354,920 $ 1,332,220 $ 1,337,929 $ (180,048) $ (355,397) $ 29,972 $ 29,972 1,359,258 1,809,367 1,354,920 1,339,857 1,534,607 1,423,998 1,354,920 1,332,220 $ (355,397) $ 29,972 $ 29,972 $ 37,609 $ 26,537 $ 60,661 397 990 86,605 $ 56,000 390 50,126 7,500 $ 37,609 1,339,857 1,337,929 $ 39,537 85,369 $ 74,742 $ 43,989 43,989 384 336 55,000 119,067 43,989 536 333,450 $ 1,680,490 $ 1,356,220 $ 1,365,469 $ 39,537 $ 137,553 $ 121,202 1,778,507 1,339,869 1,339,857 1,680,490 1,356,220 1,365,469 $ 137,553 $ 121,202 $ 95,590 $ 163,592 $ 43,989 736 165,000 43,317 $ 87,501 43,989 43,989 195 394 $ 86,605 $ 85,369 $ 74,742 $ 119,067 $ $ (268,792) $ 115,341 $ 104,714 $ 156,676 $ (42,972) (24,359) (4,977) - (260,651) (212,902) (163,276) 163,592 $ 43,317 $ 203,129 $ 180,870 $ (111,657) (260,651) 87,501 $ 131,884 208,703 $ 227,474 (212,902) (163,276) $ (311,764) $ (169,669) $ (113,165) $ (6,600) $ 91,472 $ (79,781) $ (4,199) $ 64,198 234 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE AIRPORT FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 OPERATING FUND: Fuel Sales Revenue (2.5% Increase) $ 53,780 $ 60,000 $ 60,000 $ 61,500 $ 63,038 $ 64,613 $ 66,229 $ 67,884 Non-taxable Rents 391 391 391 391 391 391 391 391 Golf Course Rents 135,000 115,000 100,000 100,000 100,000 100,000 100,000 100,000 Taxable Rents 224,032 234,379 254,379 218,102 218,102 218,102 218,102 218,102 Other Revenue 68,557 68,890 68,720 68,890 68,720 68,890 68,720 68,890 Investment Income - 150 150 243 138 118 110 211 PROJECTED REVENUE $ 481,760 $ 478,810 $ 483,640 $ 449,126 $ 450,388 $ 452,114 $ 453,552 $ 455,478 Operating Costs 413,081 Fuel Purchases for Resale 44,137 Capital Outlays 2,818 Repayment of DST Fund Advance 16,575 TOTAL FY 13 $ 476,611 Operating Costs 363,859 Fuel Purchases for Resale 45,000 Capital Outlays 628 Repayment of DST Fund Advance 20,025 TOTAL FY 14 $ 429,512 Operating Costs 311,585 Fuel Purchases for Resale 45,000 Repayment of General Fund Advance 50,000 Repayment of DST Fund Advance 20,025 TOTAL FY 15 $ 426,610 Operating Costs 315,324 Fuel Purchases for Resale 46,125 Repayment of General Fund Advance 50,000 Repayment of DST Fund Advance 20,025 TOTAL FY 16 $ 431,474 Operating Costs 319,108 Fuel Purchases for Resale 47,278 Repayment of General Fund Advance 50,000 Repayment of DST Fund Advance 24,500 TOTAL FY 17 $ 440,886 Operating Costs 322,937 Fuel Purchases for Resale 48,460 Repayment of General Fund Advance 50,000 Repayment of DST Fund Advance 24,500 TOTAL FY 18 $ 445,897 Operating Costs 326,812 Fuel Purchases for Resale 49,672 Repayment of DST Fund Advance 30,500 TOTAL FY 19 $ 406,984 Operating Costs 330,734 Fuel Purchases for Resale 50,913 Repayment of DST Fund Advance 30,500 TOTAL FY 20 $ 412,148 BEGINNING FUND BALANCE $ (50,913) $ (45,764) $ 3,534 $ 60,564 $ 78,216 $ 87,718 $ 93,935 $ 140,503 TOTAL REVENUES 481,760 478,810 483,840 449,126 450,388 452,114 453,552 455,478 TOTAL E)(PENDITURES+DEBT+TRANSFERS 476,611 429,512 426,610 431,474 440,886 445,897 406,984 412,148 ENDING FUND BALANCE $ (45,764) $ 3,534 $ 60,564 $ 78,216 $ 87,718 $ 93,935 $ 140,503 $ 183,834 CAPITAL FUND: BEGINNING FUND BALANCE $ (13,568) $ (24,106) $ - $ - $ - $ - $ - $ Grants 230,868 844,106 520,000 - - 640,000 Transfers from DST 37,734 175,000 130,000 - 160,000 Transfers from Stormwater - 30,000 - Capital Outlays 279,140 1,025,000 650,000 - - 800,000 ENDING FUND BALANCE $ (24,106) $ - $ - $ - $ - $ - $ - $ TOTAL OPERATING AND CAPITAL Interfund Loans AIRPORT FUND COMBINED FUNDS $ (69, 870) $ 3,534 $ 60,564 $ 78,216 $ 87,718 $ 93,935 $ 140,503 $ 183,834 (752,511) (751,911) (751,287) (750,638) (748,163) (745,589) (736,913) (727,890) $ (822,381) $ (748,377) $ (690,723) $ (672,422) $ (660,445) $ (651,654) $ (596,410) $ (544,056) 235 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE FIVE BUILDING FUND PROJECTED BALANCES FISCAL YEARS 2015-2020 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 Operating Revenue $ 705,526 $ 637,600 $ 628,150 $ 628,150 $ 628,150 $ 628,150 $ 628,150 $ 628,150 Other Revenue 1,437 1,000 900 900 900 900 900 900 Transfer from General Fund - 24,706 24,706 24,706 24,706 Investment Income 3,997 1,700 1,600 2,434 2,362 2,610 2,832 3,028 PROJECTED REVENUE $ 710,960 $ 640,300 $ 630,650 $ 631,484 $ 656,118 $ 656,366 $ 656,588 $ 656,784 Operating Costs 417,194 TOTAL FY 13 $ 417,194 Operating Costs 453,904 Transfer to General Fund 65,110 TOTAL FY 14 $ 519,014 Operating Costs 506,856 Compact Pickup 18,500 Transfer to General Fund 105,294 TOTAL FY 15 $ 630,650 Operating Costs 519,325 Compact Pickup 19,500 Utility Vehicle 24,000 Transfer to General Fund 104,716 TOTAL FY 16 $ 667,541 Operating Costs 532,100 Transfer to General Fund - TOTAL FY 17 $ 532,100 Operating Costs 545,190 TOTAL FY 18 $ 545,190 Operating Costs 558,601 TOTAL FY 19 $ 558,601 Operating Costs 572,343 TOTAL FY 19 $ 572,343 BEGINNING FUND BALANCE $ 487,393 $ 781,159 $ 902,445 $ 902,445 $ 866,388 $ 990,406 $1,101,582 $ 1,199,569 TOTAL REVENUES 710,960 640,300 630,650 631,484 656,118 656,366 656,588 656,784 EXPENDI1URES+DEBT+TRANSFERS 417,194 519,014 630,650 667,541 532,100 545,190 558,601 572,343 ENDING FUND BALANCE $ 781,159 $ 902,445 $ 902,445 $ 866,388 $ 990,406 $1,101,582 $1,199,569 $ 1,284,010 Building Dept Repayment to General Fund FY09 FY14 Average Percent of Pay/Benefits of Local Business ' $ 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: General Fund pays Building Dept for services $ 24,706 Building Dept payment toward Amount Owed $ 130,000 Net Transfer to General Fund $ 105,294 Building Dept still owes $ 128,792 For FY16: General Fund pays Building Dept for services $ 24,706 Building Dept payment toward Amount Owed $ 128,792 Net Transfer to General Fund $ 104,086 Building Dept still owes $ For FY17 and thereafter. General Fund pays Building Dept for services $ 24,706 236 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET SCHEDULE SIX GLOSSARY This is a glossary of terms commonly used at public meetings at which financial matters are discussed: Accrual — Recognition of changes in economic resources as soon as the underlying event or transaction occurs, as opposed to when cash is received or spent. Ad Valorem Taxes — A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax". Anticipated (revenue, deficit, expenses, etc.) — Estimates used in analyzing and preparing budgets. Anticipated figures are the equivalent of educated guesses. They are based on experience and information from a variety of sources that help government officials determine what they think the income or expenses will be. Appropriation from Prior Year Fund Balance (Retained Earnings) — Money 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. 237 Capital Protect Fund — A governmental Fund used to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds. City of Sebastian Cemetery Trust Fund — The City of Sebastian Cemetery Trust Fund is used to account for principal trust amounts received, sale of cemetery lots and related interest income. One-half of the cemetery lot sales and the interest portion of the trust can be used to maintain the community cemetery. Contingency Account — Money set-aside for emergencies or unexpected expenses. Each City fund usually has such an account to cover higher-than-expected costs or purchases that were not anticipated when the budget was being prepared. Debt Service Fund — A governmental accounting fund used to account for the accumulation of pledged funds that are legally restricted to pay debts. Deficit — A term generally applied to the budget as a whole, reflecting real or projected shortages in revenue. It means there is not enough revenue to cover expenses. Enterprises — Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Coty of Sebastian, the Golf Course, Airport, and the Building Department are enterprises. Expenditures/Expenses — Cost of goods or services used. FAA — Federal Aviation Administration FDOT — Florida Department of Transportation FEMA — Federal Emergency Management Agency Fiscal year — A 12 -month period of time to which the annual operating budget applies and at the end of which, a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30. Franchise Fees — Money collected, usually from a private utility, in exchange for use of a governmental agency's easements and rights-of-way. Cities authorize the use these facilities and collect a fee in return. Franchise fees also are collected from garbage and trash services allowed to operate with a government's boundaries. CITY OF SEBASTIAN, FLORIDA 2014/2015 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. 238 Over Budget – Over budget in revenue means there is more income than expected. Over budget in expenses means actual costs exceed the budget and funds must be transferred to provide for the additional expenses by a budget adjustment. Permanent Fund – Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government's programs. Projected Deficit – A projection that, based on the current rate of spending, expenses will be greater than anticipated revenue. A projected deficit during a budget year usually necessitates an adjustment in the spending pattern–delaying purchases or eliminating planned expenses—to stay within the budgeted figures. Reserved Fund Balance – Portion of a fund balance that is not available for appropriation. This usually is due to statutory authority and/or internal policies. Revenue – Revenues may be operationally defined in governmental fund accounting as "all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues". Rolled Back Millage Rate – The tax rate necessary to 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 2014/2015 ANNUAL BUDGET TRIM Bill — Florida's Truth in Millage Law that requires cities to calculate next year's property taxes based on the same tax dollars they received during the current fiscal year. Trust Fund — A Fund used to account for assets held in a trustee capacity or as an agent for individuals, private organizations or other governmental units. Under Budget — Under budget in revenue means that money being collected from taxes and other sources is not as much as was anticipated. It might necessitate spending adjustments to prevent a deficit. Under budget in expenses means that actual expenses are less than the budget. Unreserved Fund Balance — Portion of a fund balance that is available for appropriation. User Fee — 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. 239 CITY OF SEBASTIAN, FLORIDA 2014/2015 ANNUAL BUDGET [TY OF SE B IAN HOME OF PELICAN ISLAND This Page Intentionally Left Blank 240