Fort Walton Beach — Fiscal Year 2015-16 Adopted Budget

City of Fort Walton Beach, Florida 107 Miracle Strip Parkway SW, Fort Walton Beach, FL 32548 www.fwb.org PHONE DIRECTORY Mayor and City Council 833-9509 City Clerk 833-9509 City Manager 833-9504 Financial Services Public Information 833-9504 Accounting 833-9504 Administrative Services Customer Service (Utility Billing) 833-9500 Human Resources 833-9507 Purchasing 833-9524 Information Technology 833-9620 Fire Services (emergencies 911) Police Services (emergencies 911) Administration 833-9565 Administration 833-9547 Recreation & Cultural Services Dispatch 833-9533 Administration 833-9576 Records 833-9543 Cemetery (Beal Memorial) 833-9618 Engineering & Utility Services Docie Bass Recreation Center 833-9580 Administration 833-9607 Auditorium 833-9583 Building & Permitting 833-9605 Golf Course 833-9664 Code Enforcement 833-9601 Heritage Park & Cultural Center 833-9595 Field Office 833-9613 Library 833-9590 Garbage Collection 833-9655 Tennis Center 244-4566 Planning & Zoning 833-9697 Streets & Stormwater 833-9932 Water Operations 833-9630 On the Cover On June 13, 2015, the City of Fort Walton Beach hosted a ribbon cutting for its brand new recreation center located at 132 Jet Drive NW. The completion of the building symbolized the culmination of true community-wide effort. The dedication of countless staff members, city leaders, community partners, and sponsors is evident when viewing the building. Home to children’s programming, a wide variety of senior activities, a fitness room, racquetball courts, gymnasium, a game room, and more, the facility was built with our friends, families, and community in mind. There’s something for everyone at the Fort Walton Beach Recreation Center. For more information, call (850) 833-9576. Budget Availability Reference copies of the annual budget are available at the City Clerk’s Office and Library. The budget may also be viewed and printed from the City’s website: www.fwb.org.  CITY OF FORT WALTON BEACH, FL 107 Miracle Strip Parkway SW, Fort Walton Beach, FL 32548 850-833-9500 www.fwb.org Table of Contents Page # City Council, Appointed Officers, & Directors ……………………………………………….. 3 Core Values, Vision, Mission …………………………………………………………………… 4 City Manager’s Budget Message ………………………………………………………………. 5 Budget Overview Fund Structure ……………………………………………………………………………….. 12 Budget Basis & Budget Process ……………………………………………………………... 14 Financial Policies …………………………………………………………………………….. 18 Debt Schedules ………………………………………………………………………………. 25 Summary of Estimated Financial Sources & Uses …………………………………………… 28 Executive Budget Summary ……………………………………………………………………. 30 Summary Budget Information Revenue Discussion……………………………………………………………………………. 38 Expenditure Discussion………………………………………………………………………... 42 Personal Services ……….…………………………………………………………………….. 46 Detail Information by Fund GENERAL FUND Fund Highlights ………………………………………………………………………………. 53 Revenues ……………………………………………………………………………………... 55 0100 City Council ……………………………………………………………………………. 60 0200 City Manager …………………………………………………………………………… 62 0220 Information Technology ……………………………………………………………….. 64 0300 Human Resources ……….……………………………………………………………... 66 0310 Risk Management ……………………………………………………………………… 68 0400 City Clerk ………………………………………………………………………………. 70 0500 Financial Services ……………………………………………………………………… 72 0530 Purchasing ……………………………………………………………………………… 74 0800 Police …………………………………………………………………………………… 76 0900 Fire ……………………………………………………………………………………... 80 1000 Recreation Services …………………………………………………………………….. 84 1010 Parks ……………………………………………………………………………………. 88 1015 Right-of-Way …………………………………………………………………………… 90 1040 Golf Club ……………………………………………………………………………….. 92 1045 Golf Grounds …………………………………………………………………………… 94 1060 Library ………………………………………………………………………………….. 96 1070 Museum ………………………………………………………………………………… 98 1080 Cemetery ……………………………………………………………………………….. 100 1200 Engineering Services …………………………………………………………………… 103 1205 Planning & Zoning ……………………………………………………………………... 106 1217 Code Enforcement ……………………………………………………………………… 108 1220 Fleet ……………………………………………………………………………………. 110 1230 Facilities ………………………………………………………………………………... 112 1240 Streets …………………………………………………………………………………... 114 1500 Non-Departmental ……………………………………………………………………… 116 LAW ENFORCEMENT TRUST FUND ………………………………………………………… 117 LAW ENFORCEMENT TRAINING FUND …………………………………………………….. 120 FLORIDA BUILDING CODE FUND ……………………………………………………………. 122 1  Table of Contents continued Page # COMMUNITY DEVELOPMENT BLOCK GRANT FUND ……………………………………. 126 COMMUNITY REDEVELOPMENT AGENCY FUND Fund Highlights ………………………………………………………………………………. 130 Revenues ……………………………………………………………………………………... 131 0800 Police ……………………………………………………………………………………. 132 2000 CRA ………………….…………………………………………………………………. 134 DEBT SERVICE FUND …………………………………………………………………………. 136 BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND ……………………………….. 138 UTILITIES FUND Fund Highlights ………………………………………………………………………………. 140 Revenues ……………………………………………………………………………………... 141 0520 Customer Service ………………………………………………………………………. 142 1300 Utility Services …………………………………………………………………………. 144 1310 Water Operations ………………………………………………………………………. 146 1340 Water Distribution ……………………………………………………………………… 148 1350 Sewer Collection & Treatment …………………………………………………………. 150 1500 Non-Departmental ……………………………………………………………………… 152 SANITATION FUND Fund Highlights ……………………………………………………………………………… . 154 Revenues ……………………………………………………………………………………… 155 1360 Solid Waste ……………………………………………………………………………... 156 1370 Recycling ……………………………………………………………………………….. 158 1500 Non-Departmental ……………………………………………………………………… 160 STORMWATER FUND Fund Highlights ……………………………………………………………………………… 162 Revenues …………………………………………………………………………………….. 163 1380 Stormwater …………………………………………………………………………….. 164 1500 Non-Departmental …………………………………………………………………….. 166 IT Replacement Program ……………………………………………………………………… 167 Fleet Replacement Program …………………………………………………………………… 173 Capital Improvements Program (CIP) CIP Process ………………………………………………………………………………….. 180 Five-Year Funding Schedule ………………………………………………………………… 182 General Fund Projects ……………………………………………………………………….. 184 Utilities Fund Projects ………………………………………………………………………. 194 Stormwater Fund Projects …………………………………………………………………… 200 Statistical Information History & Profile …………………………………………………………………………….. 203 Neighborhood Information ………………………………………………………………….. 205 Location, Employment ………………………………………………..…………………….. 208 Demographics ……………………………………………………………………………….. 209 Property Taxes ………………………………………………………………………………. 210 Select Fee Schedules ………………………………………………………………………… 211 Five Year Financial Forecasts……………………………………………………………….. 213 Glossary of Terms & Acronyms Glossary of Terms ……………………………………………………………………………. 215 Acronyms …………………………………………………………………………………….. 225 Budget Resolutions Millage Rate ………………………………………………………………………………….. 227 Budget Adoption ……………………………………………………………………………... 228 2  CITY OF FORT WALTON BEACH, FL City Council Left to right (standing): Scott Smith (Seat 1), Diane Keller (Seat 2), Amy Jamieson (Seat 5), MG Moran (Seat 6), and Dick Rynearson (Seat 7). Left to right (seated): John Mead (Seat 3), Mayor Mike Anderson, and Mike Holmes (Seat 4). Council members are elected in odd years for four year staggered terms. City Council meets on the second and fourth Tuesday of each month at 6:00 p.m. in the City Council Chambers located at 107 Miracle Strip Parkway, Fort Walton Beach, Florida. Appointed Officers Department Directors City Manager – Michael Beedie Finance Director – Brandy Ferris City Clerk – Kim Barnes Engineering & Utility Services – Tim Bolduc City Attorney – Hayward Dykes, Jr. Fire Services – Ken Perkins, Chief Human Resources – Tarey Franxman Police Services – Ted Litschauer, Chief Recreation & Cultural Services – Jeff Peters 3  Core Values Rather than being just words found on the website or located at the top of letterhead, these core values are the guiding principles by which City Council, Department Directors, and City Staff will conduct themselves, allocate resources, and prioritize goals and objectives. These principles form a non-negotiable code of conduct and will guide our government on who we hire, how we train, and how we reward. These values will define who we are, what we stand for, and influence policies, procedures, and guidelines. Adopted by City Council in May 2011, after a collaborative effort by Department Directors and the City Manager to consolidate employee suggestions, these five core values represent the first milestone in instituting the City’s new Performance Excellence Program. Integrity We will conduct ourselves in an honest, trustworthy, and ethical manner. Accountability We will take full responsibility for our actions, resources, and attitudes. Teamwork We will work together to provide quality services. Customer Service We will be professional, use all available resources, and strive to meet the needs of our customers. Continual Improvement We will promote a culture that seeks to better our organization. Adopted by City Council in September 2011, after a collaborative effort by Department Directors and the City Manager, the updated Vision and Mission for the City are as follows: Vision The City of Fort Walton Beach: a recognized leader in the provision of Community Services. Mission To enhance and protect the Community by providing quality services. 4 City Manager’s Budget Message October 1, 2015 Honorable Mayor, City Council Members, and Citizens: It is my pleasure to submit the FY 2015-16 municipal budget. The City of Fort Walton Beach budget is designed to meet the highest standards of municipal budgeting. This budget continues the City’s commitment of providing quality services in a cost controlled manner, ensuring recurring revenues fund recurring expenses, and maintaining prudent cash reserves. This year’s budget process emphasizes sound fiscal management and sustainability to achieve the goals established by citizens, City Council, and staff. The FY 2015-16 budget of $37,865,628 is $647,397, or 1.79%, more than the adopted FY 2014- 15 budget due to increased operating expenses throughout the City. Additionally, Ad Valorem revenues are anticipated to increase 3.32% in the General Fund, generating approximately $176K in additional revenue, and 4.25% in the CRA fund, generating an additional $41K. The budget is predicated on maintaining a millage rate of 5.7697 mills. ECONOMIC ENVIRONMENT National economic indicators - somewhat useful for evaluating the local framework within which the City of Fort Walton Beach operates - seem to indicate continued economic recovery. Consumer Price Municipal Cost Consumer Confidence Leading Economic Index Index Index Index *Arrow indicates direction of performance during past year; Color denotes if change has a positive (green) or negative (red) impact.* The Consumer Price Index (CPI) – prepared by the US Bureau of Labor Statistics and the most widely used gauge of inflation – is 0.10% lower than a year ago for the southern region. The Municipal Cost Index – prepared by American City & County to show the effects of inflation on the cost of providing municipal services – is 0.68% lower than a year ago. The Consumer Confidence Index – prepared by The Conference Board based on a representative sample of U.S. households – is 17.4% higher than a year ago. Lynn Franco, the Director of Economic Indicators at The Conference Board, states that over the past few months consumers have grown more confident, although sentiment regarding income prospects is little changed. The Leading Economic Index – also prepared by The Conference Board and designed to signal turning point patterns in economic data – has increased 2.1% over the past six months; however, this increase is slower than the growth of 3.2% the previous six months. The State of Florida projects an increase for two of the four of the City’s revenue sharing funds (municipal revenue sharing and half-cent sales tax), which suggests an uptick in discretionary spending. However, the communication services tax revenues have declined in projections again due to further tax reduction on communication services, including bundling of taxable services. The local option fuel tax projection has also decreased, which could be because the amount of per capita miles driven has declined and automobile fuel economy has increased. The Okaloosa County Property Appraiser anticipates a 3.46% increase in taxable assessed value for the City, indicating the real estate market is still on the path to recovery. City of Fort Walton Beach, FL 5 City Manager’s Budget Message TOP BUDGET ISSUES Current Year – FY 2015-16 Prior Year – FY 2014-15 Property Taxes $217,831 ▲ Wage Adjustments $268,714 ▲ Assessed value increase of $39M or 3.46% due to Pay & Classification Study implementation – Year 1 of increasing property values. Millage rate unchanged. 5. Wage Adjustments $353,705 ▲ Cost Allocation Plan $603,867 ▲ Pay & Classification Study implementation – Year 2 Updated cost allocation plan of 5. Fleet & Building Replacement $1,035,081 ▲ Emphasizing sustainability and following course with Utilities Fund $2,158,692 ▲ necessary building repairs and replacement of Increased operational expenses and debt service. vehicles. Property Taxes The City’s 2015 gross taxable property value for operating purposes is $1.187 billion, an increase of $39 million, or 3.5%, from the 2014 final gross taxable property value of $1.147 billion. Property taxes primarily fund General Fund operations. However, property taxes paid by certain residents and businesses located in areas targeted for specific improvements to eliminate blight and improve infrastructure are allocated to the Community Redevelopment Agency (CRA) Fund. 1,600 7 1,400 6 Ad Valorem Taxes (millions) 1,200 Taxable Value (millions) 5 1,000 4 800 3 600 2 400 200 1 - - 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 General Fund CRA Fund Tax Revenue Millage As the chart above depicts, the City maintained the millage rate during FY 2008-09 and FY 2009- 10 and reduced personnel and expenses in response to the lower tax revenues as property values began to fall. The millage rate was increased in FY 2010-11 in order to maintain revenues as property values continued to fall. Further staffing and operational cuts were made in FY 2011-12 and FY 2012-13 in order to maintain the millage rate. In FY 2013-14, the City simply did not have room to “do more with less”, and raised the millage rate to 5.7697 mills, generating an additional $1.2M in the General Fund and $16K in the CRA Fund. The budget is predicated on maintaining a millage rate of 5.7697 mills, which generates $218K more in property tax revenue than the prior year due to increases in property values. One mill equals $1 per $1,000 of taxable property value. City of Fort Walton Beach, FL 6 City Manager’s Budget Message Wage Adjustments On June 30, 2014, upon completion of the Pay & Classification Study, City Council approved a five-year implementation for the new Pay & Classification Plan. The steps for implementing the plan were as follows: 1. Increase each employee’s salary, as applicable, to the minimum of his/her recommended pay grade - if the salary is already within the recommended pay grade, no adjustment will be made. 2. Introduce parity based on the employee’s years of service – each employee would be placed in the proposed pay range based on the following scale (employees who currently fall into the recommended pay range will receive no increase): • Employees employed 0-5 years – 0% • Employees employed 6-10 years – 15% • Employees employed 11-15 years – 30% • Employees employed 16-20 years – 45% • Employees employed greater than 20 years – 60% The financial impact for Year 2 is estimated by to be a total of $354K, which includes a 2.2% Cost of Living Adjustment for all employees, although increases for Fire Bargaining Union Members have not been finalized and negotiations are still pending. The total budgetary impact of the Plan is estimated at $1.34M over the five-year implementation period. The financial impact for future years is: $264K for Year 3; $279K for Year 4; and $286K for Year 5. Fleet Replacement The City’s Fleet Replacement Program (FRP) is a planning and budgeting tool that identifies the replacement of vehicles with a value greater than $10,000 and a useful life of seven years or more. The replacement criteria provides a mechanism for the systematic evaluation of vehicle utilization and repair/maintenance costs, and serves as a guide for efficient and effective replacement. Generally speaking, police patrol vehicles are replaced on a 7-year cycle and the remainder of the fleet on a 10-year cycle. Each year as part of the budget process, the fleet is evaluated based on established replacement criteria and a ten-year schedule of replacements is developed depending on a projection of available fiscal resources and the evaluation scoring. Vehicle replacements are funded objectively based on established criteria and funding resources. To maximize the useful life of vehicles and meet service delivery levels, vehicles may be transferred between departments prior to disposal. Prior to replacing a vehicle, an analysis is performed to determine if a less expensive car or truck would meet employee needs at a reduced operating expense to the City or if the vehicle should be removed from the fleet without replacement. According to the economic theory of vehicle replacement, over time vehicle capital costs decline while vehicle operating costs increase. Ideally, vehicles should be replaced around the time that annual operating costs begin to outweigh annual capital costs. However, due to budget contraints, the City fell behind on scheduled vehicle replacement. Due to aging vehicles and increased maintenance costs, the replacement cycles have been updated and necessary funding has been appropriated in FY 2015-16. Twenty vehicles will be replaced: seven police patrol cars, totaling $273,854, eleven trucks (1/2 ton to 1 ton), totaling $266,167, and two solid waste knuckleboom trucks, totaling $260,000. Detailed information on vehicle replacement can be found in the Fleet City of Fort Walton Beach, FL 7 City Manager’s Budget Message Replacement Schedule on page 173. Facilities Plan In FY 2014-15, a Facilities Assessment was completed for all City-owned facilities. In the past, the annual budget did not account for the necessary repairs and maintenance to allow for proper upkeep of City facilities. On April 28, 2015, AVCON, Inc. presented the recommendations of the Facilities Assessment to City Council. In the Facilities Assessment, AVCON, Inc. developed a 20-year replacement, repair, and maintenance program. The priorities involved in the Assessment included the following: a. Public Safety Concerns b. Code Compliance c. Replacement Due to Exceeding Service Life d. General Maintenance of Systems The immediate needs for City facilities were laid out over the FY 2015-16 and FY 2016-17 budget years. For the FY 2015-16 budget, the following priorities were identified in the Facilities Assessment: a. Master Plan and Design of the Public Works / Field Office Facility & City Hall Complex b. Repair / Replace HVAC Systems and Address Zone Control Issues at All Facilities c. Repair Window Flashing at All Facilities d. Repair and Seal Building Penetrations at All Facilities For FY 2017-18 through FY 2020-21, the following priorities were identified: a. Construct a New Public Works / Field Office Facility b. Construct a New City Hall Complex c. Address ADA Compliance Issues at All Facilities d. Continue Facility Repairs and Develop Reserve Budgets for Future Repairs Master planning both the Field Office Complex and the City Hall Complex at the same time will allow the City to address the remaining facilities in need of replacement and determine the overall cost of construction for both facilities. It is also necessary to begin the repairs to the facilities that will remain using the priorities developed in the Assessment. On June 30, 2015, City Council approved the allocation of funding to proceed with the master planning, totaling $150K, as well as to begin addressing the necessary repairs to City facilities. Repair priorities are focused on HVAC systems and controls, window flashings, and building moisture penetration, totaling $153K. OTHER ASSUMPTIONS & CHANGES REVENUES (detailed discussion on pages 38-41) 1. Revenues are estimated at conservative levels to guard against unanticipated economic shifts, legislative changes, or collection levels. General government revenues are largely budgeted based on historical collection and growth levels. Enterprise revenues are based on historical City of Fort Walton Beach, FL 8 City Manager’s Budget Message usage and/or number of customers, adjusted for current rates. A new five-year utility rate study, which included stormwater, was approved by City Council and implemeted in FY 2014-15. The study determines the required rates to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements. FY 2015-16 will include the implementation of Year 2 of the rate study. 2. Use of reserves – Appropriations from fund balance (governmental funds) or net assets (enterprise funds) are budgeted as follows: a. General Fund - $50,000 from the Harvey Trust for library improvements and purchases, including the following: chairs in the adult reading area ($5,000), a digital media lab/conferenec area ($12,000), and books, publications, and library materials ($33,000). b. Law Enforcement Trust Fund – $214,430 from unassigned fund balance for operating supplies and uniform expenses. The Florida Attorney General has opined that it is not permissible to budget forfeiture revenues, so an appropriation from fund balance is budgeted to record the use of the prior years’ forfeitures for current year activities. c. Law Enforcement Training Fund – $10,476 from unassigned fund balance for operational needs. d. Community Redevelopment Agency – $111,992 from restricted fund balance to fund a portion of the update and evaluation of the CRA Plan and to make repairs to the old City Hall ($68K), for which the City currently leases. e. Beal Memorial Cemetery Fund - $68,336 from Perpetual Care for cemetery improvements and purchases, including the following: consolation mausoleum concrete ($10K), niche wall ($35K), turf in Hope section ($4K), and a Toro 52” mower ($19K). EXPENSES (detailed discussion on pages 42-44) 1. Wages have been adjusted as previously discussed. 2. Benefits have been adjusted as follows: a. Medical insurance – health insurance premiums, including medical, dental, vision, and life, increased by 4.36%. b. General employee pension – the City’s contribution rate decreased 1.1% to 29.6%. c. Police officer pension – the City’s contribution rate decreased from 32.7% to 28.21% per the actuarial analysis. d. Firefighter pension – the City’s contribution rate increased from 34.9% to 38.33% per the actuarial analysis, resulting in a budget increase of $72K. 3. The following computer replacements are budgeted at a total cost of $116K; the FY 2015-16 IT replacement schedule can be found beginning on page 167. a. General Fund – various laptops/desktops/tablets b. FBC Fund – desktop c. CRA Fund – desktop d. Utilities Fund – various laptops/desktops/tablets City of Fort Walton Beach, FL 9 City Manager’s Budget Message e. Sanitation Fund – desktop 4. The following vehicle and equipment replacements are budgeted at a total cost of $1.2M. The FY 2015-16 vehicle replacement schedule can be found beginning on page 173. a. General Fund – 7 patrol vehicles (Police), 5 trucks (Recreation & Engineering), 1 Toro Groundsmaster 3505-D (Parks), 1 modular playground unit (Parks), 1 digital media lab (Library), 1 Toro 52” mower (Cemetery), 1 shop air compressor (Fleet), and 1 skid steer (Streets) b. LETF Fund – 30 in–car patrol vehicle cameras, 4 radars, 1 combat application tourniquet, and X tactical communication sets c. FBC Fund – 1 F-150 truck d. Utilities Fund – 2 ½ ton trucks, 2 1 ton trucks, 1 tapping machine, 10 FCC Narrowband migration, and 1 cutquik saw with cart e. Sanitation Fund – 2 knucklebooms f. Stormwater Fund – 1 ½ ton truck 5. The following capital improvement projects (CIPs) are budgeted at a total cost of $1.2M. More detailed information for CIPs is available beginning on page 180. Recurring a. General Fund – street resurfacing b. Utilities Fund – water line replacement, sewer system rehabilitation Non-Recurring a. CRA Fund – pavement improvement at Indian Temple Mound parking lot b. Stormwater Fund – improvements identified in the Stormwater Master Plan 6. Certain capital improvement projects, grants, and/or purchases that were authorized, budgeted, and appropriated by City Council in a prior fiscal year but are incomplete as of September 30th are carried forward into the new fiscal year. These special projects and purchase order encumbrances are identified in the budget resolution at the end of the document. City of Fort Walton Beach, FL 10 City Manager’s Budget Message ACKNOWLEDGEMENTS Preparation of this budget would not have been possible without the efficient and dedicated services of Finance Director, Brandy Ferris. I would like to express my appreciation to all Department Directors and staff who assisted and contributed to the preparation of this budget. I would also like to thank the Mayor and City Council for their commitment to conducting the financial operations of the City of Fort Walton Beach in a responsible and progressive manner. Sincerely, Michael D. Beedie City Manager The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Fort Walton Beach, Florida for its annual budget for the fiscal year beginning October 1, 2013. In order to receive this award, a governmental 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 device. This 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. City of Fort Walton Beach, FL 11 Budget Overview The fundamental purpose of the City’s budget is to link what City Council wants to accomplish for the community with the resources necessary to do so. As such, the budget offers more than just financial elements – it presents an overview of the City's overall operations. This document is intended to provide City Council and our citizens with a plan addressing financial, operational, and policy issues. The budget serves as a: Policy Document – The budget presents financial policies, addresses Vision and The City’s Business is SERVICE Strategic Plan goals, and identifies the short We are committed to providing quality service to and long-term impact programs, services, and our community in ways that are responsive and capital improvements will have on the City’s caring by working together to serve our residents. operations and finances. We believe that the success of our organization depends upon the teamwork, mutual trust, and honesty Financial Plan – The budget outlines the achieved through our commitment to the following financial structure and operational changes Core Values: required for financial stability, including the
Integrity: we will conduct ourselves in an honest, capital improvements program and debt trustworthy, and ethical manner. management information.
Accountability: we will take full responsibility for our actions, resources, and attitudes. Operations Guide – The budget provides direction to departments by identifying the
Teamwork: we will work together to provide quality services. relationships between organizational units and
Customer Service: we will be professional, use programs, identifying the workforce and all available resources, and strive to meet the needs historical data on operations, identifying the of our customers. impact of capital spending, and establishing
Continual Improvement: we will promote a measurable performance goals and objectives culture that seeks to better our organization. for managers to evaluate the effectiveness of their organization. Communication Device – The budget is presented in a format that is easily understood through the use of charts and graphs, icons, statistical information, and narrative descriptions. The budget is a financial operational plan estimating expenditures for a given period and the proposed means to finance those objectives. The State of Florida requires municipalities to prepare a balanced budget, whereby sufficient resources must be identified to fund programs and services. The fiscal year for all Florida cities begins October 1st and ends September 30th. The sheer volume and complexity of information can make the budget an imposing document. The reader should always keep in mind that this document answers two core questions: “Where is the City of Fort Walton Beach’s money coming from?” and “How will that money be used?” FUND STRUCTURE An important concept in governmental accounting and budgeting is the division of the budget into categories called funds. Funds are separate fiscal accounting entities. Budgeting and accounting for revenues and expenditures in this manner is called fund accounting. Fund accounting allows a government to budget and account for revenues and expenditures restricted by law or policy. Governments may use any number of individual funds in their financial reporting; however, generally accepted accounting principles (GAAP) require all these individual funds to be aggregated into specified fund types. Any fund constituting 10% or more of the appropriated budget is considered a “major” fund. City of Fort Walton Beach, FL 12 Budget Overview There are basically three groups of funds in governmental accounting: • Governmental Funds – account for activities supported by taxes, grants, and similar resources and include most governmental functions; fund types include general, special revenue, capital projects, debt service, and permanent. • Proprietary Funds – account for activities similar to those often found in the private sector; fund types include enterprise and internal service funds. • Fiduciary Funds – account for assets not available to support the government’s programs that are held in a trustee or agent capacity; fund types include private-purpose trust, pension and other employee benefit trust, investment trust, and agency funds. General Fund – Accounts for all financial resources not accounted for in other funds (e.g. human resources, finance, police, fire, recreation, code enforcement, streets). Special Revenue Funds – Accounts for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. • Law Enforcement Trust Fund – grants, forfeitures • Law Enforcement Training Fund – traffic fines • Florida Building Code Fund – building permit & inspection fees • Community Development Block Grant – entitlement grant • Community Redevelopment Agency – tax increment financing (i.e. ad valorem taxes) • Beal Memorial Cemetery Perpetual Fund – lot, crypt, and niche sales Debt Service Fund – Accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Capital Projects Fund – Accounts for financial resources to be used for the acquisition or construction of major capital facilities, thereby more accurately accounting for a variety of one- time facility improvements and construction projects. Enterprise Funds – Account for operations that are financed and operated in a manner similar to a private business – where the intent of the governing body is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered primarily through user charges. Related capital projects are accounted for in the individual enterprise funds. • Utilities Fund – water, sewer • Sanitation Fund – garbage, recycling, yard waste • Stormwater – stormwater A department may have multiple divisions or be financed by multiple funds. The chart below illustrates the relationship between the City’s fund financial structure (e.g. accounting) and the City’s departments (e.g. operations). City of Fort Walton Beach, FL 13 Budget Overview Accounting Law Law Department/ General Enf. Enf. FBC CDBG CRA Utilities Sanitation Stormwater Division Trust Train City Council √ City Manager √ Information Tech √ General Human Resources √ Gov’t Risk Management √ City Clerk √ $5.5M Finance √ Purchasing √ Fleet √ Facilities √ Public Safety Police √ √ √ √ $9.4M Fire √ Recreation √ Parks √ √ Recreation Right-of-Way √ Operations Services Golf Club √ $5.7M Library √ Museum √ Cemetery √ Engineering Svcs √ √ √ Planning/Zoning √ Bldg Insp/Permits √ Code Enforcement √ Engineering Streets √ & Utility Customer Service √ Services Utility Services √ $18.2M Water Operations √ Sewer Operations √ Water Distribution √ Sewer Collection √ Sanitation √ Stormwater √ DEPARTMENT & DIVISION INFORMATION A Department is a major administrative segment of the City that indicates overall management responsibility for an operation or a group of related operations within a functional area (e.g. Police Department, Recreation Department). The smallest organizational unit budgeted is a Division. Each division indicates responsibility for one functional area (e.g. Library Division within Recreation Department). When divisions are combined, a department is formed. In order to provide City Council and citizens with a well-rounded presentation of each department, the following elements are presented in the annual budget: organizational chart, revenues & expenditures, mission, description, goals & objectives, and accomplishments. The performance metrics reflect an operational plan and demonstrate how dollars and cents are translated into tangible returns for the citizens. BUDGET BASIS Annual appropriated budgets are adopted by resolution for all governmental and proprietary funds. The City is not legally required to budget for proprietary or fiduciary funds and those budgets are not included in the City’s audited financial statements. The basis of accounting used for purposes of financial reporting in accordance with generally accepted accounting principles (GAAP) is not the same basis used in preparing the budget document. All funds are budgeted on a cash basis. In City of Fort Walton Beach, FL 14 Budget Overview GAAP financial statements, however, governmental funds use the modified accrual basis of accounting and proprietary funds use the accrual basis of accounting. During the year, the City’s accounting system is maintained on the same basis as the adopted budget, which enables department budgets to be easily monitored through the accounting system. The major difference between the budget and GAAP for governmental funds is that certain expenditures (e.g. compensated absences and depreciation) are not recognized for budgetary purposes, but are recorded in the accounting system at year-end. For enterprise funds, the difference between this budget and GAAP is that debt principal payments and capital outlay (i.e. fixed assets) are budgeted as expenditures for budgetary purposes, but depreciation and compensated absences are shown on the financial statements. Staff believes this provides a better day-to-day financial plan. However, all activity is recorded in the accounting system at year-end in accordance with GAAP. BUDGET PROCESS This budget continues the City’s commitment of using planning processes and citizen input as blueprints for providing services and programs for the betterment of the community. Planning Processes Frequency Description Budget Impact Comprehensive Long Range Plan - Provides direction to guide Budget expenditures (e.g. Plan developed in and control development and Capital Improvements Plan) 1990, updated in redevelopment, as required must be concurrent with the 2000 & 2011. per Florida Statute Chapter Comprehensive Plan. 163. Vision Plan Long Range Plan - Defines the broad, idealistic Outlines the general allocation developed in values that citizens cherish of resources to achieve the 1994, updated in and desire for their desired service levels and 2004 & 2011. community and creates quality of life. shared commitments among citizens, City Council, and staff. Strategic Plan Mid-to-Short Translates the Vision Plan Allows for the reallocation of Range Plan – first into current and future resources due to changing held in 2004 and priorities based on priorities or economic updated annually importance to City Council conditions. and funding availability. Budget Policy Short Range Plan Defines changes to service Provides the framework for Workshop - held annually. levels or program objectives developing the current budget. based on City Council goals and available fiscal resources. Capital Short-to-Mid Provides estimated dates and Provides anticipated 5-year Improvement Range Plan - costs for the acquisition, funding level for facilities and Plan updated annually. construction, replacement, or infrastructure. renovation of facilities and infrastructure. Roles & Responsibilities The budget process begins in January with the Finance Director and Budget & Grants Analyst City of Fort Walton Beach, FL 15 Budget Overview developing five-year financial forecasts for the General and Enterprise Funds, including best, likely, and worst-case scenarios. Revenue assumptions are developed using financial forecasting software to analyze historical trends and account for any anticipated major economic or legislative changes. Revenue projections are continually updated until the budget is adopted to ensure the amounts are based on the most current information available. Expenditure assumptions are similarly developed in the forecast model considering relevant benchmark indices such as the municipal cost index, consumer price index, and producer price index. New programs and projects are also included to determine the future impact of current financial decisions. FISCAL YEAR FINANCIAL FORECAST BEGINS DEVELOPED In March, the City Council, acting as the Legislative Body of Oct 1 Jan the City holds a Strategic Planning Session. The goals set BUDGET BUDGET MEETING during this meeting, are used by staff to formulate the budget ADOPTION Sep Jun policy items that are presented to City Council in June and then utilized to prepare the Budget. A summary of this Plan can be PUBLIC BUDGET DEPARTMENT MEETINGS found on Page 61 of this document. In addition, the icons used WORKSHOPS Aug BUDGET May/Jun COMMITTEE to illustrate the strategic goals are seen throughout the budget REVIEW Jun/Jul to notate when a strategic objective is being met. A Budget Meeting is held with City Council in June to determine Council’s priorities and position issues specific to development of the operational and capital budgets for the upcoming fiscal year. City Council’s decisions provide the framework under which the budget is prepared to meet City Council’s programmatic objectives within available fiscal resources projected in the five-year forecasts. The meeting is open to the public and the public is encouraged to attend and participate. Department Directors are responsible for identifying their staffing needs, operational funding needs within budget development parameters, five-year capital requests, as well as corresponding revenue sources to fund their needs. In addition, they must conduct a comprehensive review of departmental goals, objectives, and metrics. The City Charter charges the City Manager with the duty of presenting a balanced budget to City Council. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the year or generated during the year) equals or exceeds the total of all financial requirements. In order to accomplish this goal, a Budget Committee is formed comprised of the City Manager, Finance Director, and Financial Analyst. The Committee conducts comprehensive meetings with Department Directors to review their budget requests and a collaborative effort is undertaken to achieve City Council and department goals within fiscal constraints. The Budget Committee enlists assistance for areas of specialized interests, such as the Information Technology Manager for computer issues and the Human Resources Manager for personnel and risk management issues. Department goals, objectives, and metrics are also evaluated during budget development to determine the effectiveness of program activities and appropriate funding levels. After the departmental meetings, the Budget Committee finalizes the proposed budget given revenue projections, economic conditions, funding requirements, and City Council program priorities and issues previously identified in the budget process. Once a balanced budget is achieved, it is presented to City Council for consideration. Community Participation In prior years, the City solicited input annually from its residents and businesses to gauge citizen City of Fort Walton Beach, FL 16 Budget Overview satisfaction and progress toward improving services. A 5.9% response rate (474 responses out of 8,080 surveys) was achieved for the fourth annual City Services Survey in FY 2014-15. Due to the low response rate, the Public Information Officer is currently working on a year-round online survey to be accessed on the City website for FY 2015-16. The responses will be presented to City Council and used to ensure resources are allocated to the most highly valued programs and activities. The City’s website and utility bills contain notices regarding the budget process and City Council’s budget meetings. City Council Budget Review BUDGET SCHEDULE The Mayor and City Council are January 2015 Five-Year Financial Forecasts Developed responsible for reviewing the proposed March 2015 Strategic Planning Session with City Council budget to ensure it meets the goals and May 2015 Department Budget Submissions objectives of the City, conducting Revenues Fee Schedule Personnel Operating Expenses meetings on the budget to enlist public Computers Equipment/Vehicles comment, and conducting public hearings Capital Improvement Projects prior to the final adoption of the budget. Current Year Accomplishments Budget Year Goals & Objectives Performance Measures In August, a budget meeting is held with the City Council to review and discuss the June 2015 Departmental Budget Reviews proposed budget. The City Manager June 2015 Capital/CIP Ranking Meeting reviews major issues and Department June 2015 City Council Budget Meeting Discussion Budget Issues Directors are present for the discussions Set Proposed Millage Rate for TRIM Notice and study of the proposed budget. The August 10, 2015 City Council Meeting – Review Budget meeting is open to the public and the September 9, 2015 City Council Meeting – Adopt Tentative public is encouraged to attend and Millage Rate and Budget by Resolution participate. September 23, 2015 City Council Meeting – Adopt Final Millage Rate and Budget by Resolution During September, two public hearings on the millage (i.e. property tax) rate and budget are held per State Statute before final budget consideration. These meetings are advertised as part of the agenda and Florida Law requires certain newspaper advertisements prior to the second and final budget hearing. At the public hearings, the public may make formal comment either for or against the proposed budget and ask questions of City Council about the budget. Budget adoption occurs in September after City Council deliberations and two public hearings. City Council may take action to modify the proposed budget at its discretion. Prior to budget adoption, City Council must adopt a millage rate to support budgeted funding levels. An adopted budget is published no later than October 1. Budget Maintenance Budget maintenance is a year-round activity of the Department Directors, Finance Director, and Financial Analyst. Spending control mechanisms include Finance Department review of purchase requisitions and departmental review of reports presenting budget versus actual revenues and expenditures. These financial reports are prepared and reviewed by staff monthly and provided to City Council quarterly to identify and communicate any spending variances. Performance measures are prepared and reported to Council quarterly to monitor progress against goals and objectives, citizen satisfaction, and benchmarks. Annual appropriations lapse at fiscal year-end with the exception of encumbrances and appropriations related to multi-year projects and other items identified by City Council to be City of Fort Walton Beach, FL 17 Budget Overview carried over to the next fiscal year. These carry-overs are included in the ensuing year’s adopted budget resolution. Budget Transfers Operationally, the City functions at a fund level basis allowing budget transfers within funds for individual line items that exceed the budgeted amount without a formal budget amendment. Budget transfers are used only to transfer appropriations between line items within a fund, not to increase the total budget or to transfer resources between funds. Budget transfers are permitted in accordance with Administrative Policy FIN-13. All budget transfers are performed in the City’s accounting system by the Finance Department. Budget Amendment Per Florida Statute 166.241, the adopted budget may be revised with a budget amendment approved by City Council in the same manner in which the budget was adopted. The resolution adopting the annual budget allows the budget to be amended by resolution provided that a corresponding funding source supports any additional expense. Transfers between funds and increases to a fund’s total budget are permitted by resolution adopted by City Council. Frequently, the budget is amended to record grants awarded to the City or other mid-year activities approved by City Council. The budget amendment increases or decreases the total amount of the adopted budget of each fund. FINANCIAL POLICIES The financial policies presented below set forth the basic framework for the overall financial management of the City, as well as provide guidelines for evaluating current activities and proposals for future programs. Financial Planning Long-Range Planning – Update the Vision Plan every ten years and hold a Budget Policy Meeting annually to ensure current and proposed programs and services reflect the values shared by citizens, City Council, and staff and to evaluate the impact on revenues and/or reserves. Prepare five-year General Fund revenue & expenditure projections and five-year Enterprise Fund pro- formas in conjunction with current year budget development to highlight the long-term impact of current decisions. These forecasts include the following assumptions, based on current trends and a Strategic Plan that focuses on economic stability: • Rates for both the Utility fund and the Stormwater Fund are adjusted in accordance with the most recent 5 year rate study that was approved by City Council in October 2014. This rate study is available to the public on the City’s internet. • All other rates are adjusted by 1% - 2% based on historical patterns. • Personal Services in all funds have been adjusted by 2.2%, as provided for in the Pay & Classification Study that was approved by City Council in 2014. • Operating Expenses are adjust by 2% - 3% based on historical patterns. In each pro forma, if needed, action has been taken through the use of excess reserves to ensure that there is no deficiency in any Fund. These forecasts are provided in graphical format on page 211. City of Fort Walton Beach, FL 18 Budget Overview Asset & Infrastructure Inventory – Evaluate (and reprioritize as necessary) the five-year capital needs of the City annually as part of the budget process. Assets, as defined for purposes of this review, include computers, vehicles, and motorized equipment. Infrastructure improvements (e.g. street resurfacing, water/sewer lines, parks) are evaluated during development of the five-year capital improvements program. Balanced Budget – Prepare a balanced budget each fiscal year in accordance with Florida statutory requirements for municipalities. The budget is considered balanced if the total of all available financial resources (either on hand at the beginning of the fiscal year or generated during the fiscal year) equals or exceeds the total of all financial requirements (either planned spending during the year or funds required to be on hand at the end of the fiscal year). The requirement for a balanced budget is established at the fund level and must be met for each individual fund budgeted. When anticipated revenues exceed budgeted expenses, a non-operating governmental expenditure line “Fund Balance – Reserved for Future Appropriation” or enterprise expense line “Reserved- Undesignated Net Assets” accounts for the excess. In reverse, when budgeted expenses exceed anticipated revenues, a non-operating governmental revenue line “Appropriation from Unassigned Fund Balance” or enterprise revenue line “Appropriation from Net Assets” funds the overage. Although the budget adopted by City Council is balanced, the budget may become unbalanced during the year due to a natural disaster, civic emergency, grant award, or other City Council action. When these changes occur, a budget amendment must be adopted by resolution of City Council. Financial Monitoring – Prepare monthly financial reports for the City Manager and Finance Director detailing revenues and expenditures by fund, department, and division. Identify and explain any significant variances between budget and actual. Report financial information to City Council on a quarterly basis. Revenues Taxes – Maintain the millage and other tax rates at levels commensurate with the service levels being provided. Services which have a citywide benefit shall be financed with revenues generated from a broad base, such as property and other taxes. Evaluate annually as part of the budget process. User Fees – Maintain fees and rates at appropriate levels to fund their corresponding purpose, especially in the Enterprise funds. Services where the customer determines the use shall be financed with user fees, charges, and assessments related to the level of service provided. User fees shall be maximized in lieu of general revenue sources for services that can be individually identified and where costs are directly related to the level of service. The extent to which the total cost of providing the service is recovered depends on the nature of the service. For governmental services provided for the public good (e.g. police and fire protection, street maintenance, and land use regulation), it may be appropriate for a substantial portion of the cost to be borne by the taxpayers. For proprietary services provided for the enjoyment of specific residents (e.g. recreation programs, cemetery operations), total cost recovery may be warranted. Evaluate annually as part of the budget process. Non-Recurring Revenues – Fund recurring expenditures with recurring revenues. One-time revenues will be reserved for future emergencies or projects identified by City Council to the greatest extent possible. City of Fort Walton Beach, FL 19 Budget Overview Unpredictable Revenues – Budget unpredictable revenues at conservative levels (e.g. building permits) to safeguard against a shortfall. Expenditures Operating Expenses – Pay all current year operating expenses with current year revenues and/or available fund balance. Contingencies – Appropriate contingency funds in the General Fund and Enterprise Funds to guard against unanticipated price increases (e.g. fuel, utilities), emergency repairs, or revenue shortfalls. The State of Florida allows up to a maximum of 10% of anticipated revenues to be allocated toward contingencies. City practice is to budget 1% of personnel and operating expenses as contingency funds to be used as a last resort. Budget residuals (excess budget funds transferred out of an account by the Finance Department once the budgeted expense has been incurred) will be exhausted before contingency funds are used. The City currently meets this policy for the applicable funds. Special Project Carryovers – Carry forward into the new year through the budget resolution with the corresponding revenue source of the prior year. These are projects and/or purchases that are incomplete as of September 30 of any fiscal year that will be continued and made part of the appropriations for the ensuing year. These are budget funds for large items (usually capital purchases, projects, or studies) that were authorized and appropriated by City Council in a prior fiscal year but were not spent due to time constraints. Encumbrance Carryovers – Carry forward into the new year through the budget resolution with the corresponding revenue source of the prior year. In general, purchase orders close out at the end of the fiscal year unless they are identified for carryover as part of the budget process of the ensuing year. These encumbrances were authorized, budgeted, and appropriated by City Council in a prior fiscal year but were not fully receipted in due to the ongoing nature of the expense. Fund Balance (governmental funds) Fund balance refers to the difference between current financial assets and liabilities reported in a governmental fund. Since all related assets and liabilities are not reported for governmental funds, fund balance is considered more of a liquidity measure than a net worth measure. Credit rating agencies monitor fund balance levels and strongly consider unrestricted fund balance when determining a local government’s creditworthiness. Fund balance is also important to guard against unanticipated events that would adversely affect the financial condition of the City and jeopardize the continuation of necessary public services. There are five types of fund balance: Restricted 1. Nonspendable (inherently nonspendable) – resources that cannot be spent because of form (e.g. inventory, long-term loans receivable) or because they must be maintained intact (e.g. endowment principal). 2. Restricted (externally enforceable limitations) – resources with limitations imposed by creditors, grantors, laws, regulations, or enabling legislation. Unrestricted 3. Committed (self-imposed limitations) – resources whose use is constrained by limitations that the governing body has imposed and remains binding until removed in the same manner. City of Fort Walton Beach, FL 20 Budget Overview  Disaster/Emergency Reserve – City Council established a committed fund balance of 30% of annual budgeted expenditures per Resolution 2011-13 adopted August 16, 2011. This equates to $5.6M in the current year budget. 4. Assigned (limitation resulting from intended use) – resources whose use is constrained by a body or official designated by the governing body.  Subsequent Year’s Budget – City Council authorizes City management to set forth in the annual budget (and any amendments thereto) fund balance for specific purposes per Resolution 2011-13 adopted August 16, 2011. 5. Unassigned (residual net assets not otherwise classified) – total fund balance in excess of the nonspendable, restricted, committed, and assigned fund balances (e.g. surplus). There is currently $1.3M. General Fund Reserves $16 $14 $12 $10 Millions $8 $6 $4 $2 $0 Actual 2012-13 Actual 2013-14 Budget FY 2014-15 Budget FY 2015-16 Nonspendable Restricted Committed Assigned Unassigned Changes in Fund Balance Changes in reserves are anticipated, as displayed below, primarily due to the use of previously accrued forfeiture revenue, as well as the completion of the new Recreation Complex, which utilized unspent revenue note proceeds that existed at the end of FY 2013-14. Changes in Fund Balance - Governmental Funds Actual Budget Variance FY15 to FY16 FY 2014 FY 2015 FY 2016 $ % General Fund $12,821,055 $12,825,370 $8,953,441 -$3,871,929 -30.2% Law Enf. Trust Fund $279,567 $266,782 $52,352 -$214,430 -80.4% Law Enf. Training Fund $10,476 $10,476 $0 -$10,476 -100.0% FBC Fund $275,903 $262,149 $262,149 $0 0.0% CDBG Fund -$6,231 $0 $0 $0 0.0% CRA Fund $4,073,364 $4,060,235 $3,948,243 -$111,992 -2.8% Debt Service Fund $25,449 $25,449 $25,449 $0 0.0% Beal Memorial Fund $2,249,720 $2,224,720 $2,156,384 -$68,336 -3.1% * Amounts depicted in chart include total fund balance City of Fort Walton Beach, FL 21 Budget Overview Working Capital (proprietary funds) Working capital refers to the difference between current assets and current liabilities reported in a proprietary fund. This measure indicates relative liquidity. Credit rating agencies consider the availability of working capital in their evaluations of a local government’s creditworthiness. Working capital is also important in mitigating unanticipated events and ensuring stable services and fees. The City’s target level of working capital is 90 days of annual operating expenses, and currently exceeds this level for all funds. It is not feasible to project this measure into the future. Working Capital Analysis - in Days Actual FY 2012 FY 2013 FY 2014 Utilities Fund 297 222 349 Sanitation Fund 226 246 187 Stormwater Fund 353 323 424 Net Assets (proprietary funds) Net assets refers to the difference between assets and liabilities reported in a proprietary fund, and may be considered a measure of net worth. There are two types of net assets: 1. Restricted – funds committed for identified purposes or legally required to be segregated; not available to liquidate liabilities of the current period (e.g. debt service, impact fees). 2. Unrestricted – funds not required to be on hand and have not been identified for a particular purpose; available for capital projects or to balance the budget; the measure of financial health for an enterprise fund.  City Council established that unrestricted net assets will be maintained at 33% of operating, debt service, and transfers out per Resolution 2011-13 adopted August 16, 2011. The City currently meets this policy for all funds. Net Assets Analysis Actual Estimate FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Utilities Fund 74.4% 42.5% 77.4% 66.7% 61.1% Sanitation Fund 59.3% 64.0% 60.8% 64.0% 59.8% Stormwater Fund 94.3% 83.6% 101.7% 85.3% 70.3% Investments Investment Philosophy – Funds shall be invested in a manner that will ensure the safety of principal while meeting daily cash flow needs. Optimization of investment income shall be secondary to the requirements of safety and liquidity. City of Fort Walton Beach, FL 22 Budget Overview Investment Policy – Ordinance 1921, adopted by City Council in June 2015, governs the investment of funds in excess of those required to meet current expenses, with the exception of pension funds, funds related to the issuance of debt where there are other existing policies or indentures in effect for such funds, and Beal Memorial Cemetery Perpetual Care funds. In a nutshell: • The primary investment objectives, in order of importance, are: safety of principal, liquidity, and investment income. • Cash balances from all funds are consolidated to maximize investment earnings. Investment income is allocated to each fund based on the fund’s respective participation and in accordance with generally accepted accounting principles. • The investment portfolio shall be structured, to the extent possible, to match investment maturities with known cash needs and anticipated cash flow requirements. • Investments will be diversified, to the extent practicable, to control the risk of loss resulting from over-concentration of assets in a specific maturity, issuer, instrument, dealer, or institution. • Each portfolio’s performance will be reviewed on a quarterly basis, with emphasis placed on results achieved over a rolling time period of three to five years for long-term portfolios. Objectives will be reviewed annually and adjusted as necessary after consultation with the Finance Director, Investment Advisor(s), and Portfolio Manager(s). In FY 2014-15, the City transitioned from a medium-to-long term externally managed portfolio (Morgan Stanley Smith Barney) and bank accounts to two short-to-medium term externally- managed portfolios (PFM Asset Management). Staff will continue to monitor investments to evaluate whether the enhanced diversification and third-party management is resulting in additional value to the City. Debt Issuance Debt Limit – The State of Florida does not place a legal limit of debt on municipalities. However, general obligation debts greater than one year require voter referendum approval. Special revenue debt is pledged by a specific revenue source and limited by available revenue; therefore it is not subject to voter referendum. Any new debt will be carefully evaluated as to its impact on operations. Debt Philosophy – The use of debt financing for long-term capital improvement programs is based upon two types of debt financing: 1) “pay-as-you-go” and 2) “pay-as-you-use”. In practice, the City uses a mix of these two basic methods to finance its Capital Improvements Program, with pay-as-you-go financing used for recurrent capital expenditures and with pay-as-you-use financing used for long-term, non-recurrent capital expenditures. • Pay-As-You-Go – A type of financing whereby current revenues, taxes, and/or grants rather than long term debt are used to pay for capital improvements. Example: annual street paving. • Pay-As-You-Use – A type of financing whereby long term debt is used to pay for capital improvements. Example: debt financing for a new municipal facility. Debt Policy Statement – The following policy statements govern the City’s use of debt to finance long-term, non-recurring capital improvements: City of Fort Walton Beach, FL 23 Budget Overview • Recurrent capital expenditures for replacement, expansion and/or acquisition of plant, equipment, and/or motor vehicles will be financed on a pay-as-you-go basis from funds available and appropriated in the City’s annual operating budget. • Only long-term, non-recurrent capital expenditures for public improvements having a relatively greater cost and longer useful life, and which require additional funding over and beyond the fiscal capacity of the City’s annual operating budget, will be financed through the issuance or creation of long-term debt. These expenditures will not be debt-financed for periods exceeding the projected useful life of the improvement. • All capital improvements financed through the use of long-term debt will be consistent with the adopted Capital Improvements Program and the current fiscal year’s adopted Budget. • Revenue sources that will be used to pay long-term debt will be conservatively projected to ensure that such debt is adequately and soundly financed. • The City’s total general obligation debt will not exceed 10% of its assessed valuation. The City does not currently have any general obligation debt. • The City will use special assessment revenue bonds or other self-supporting bonds where possible and appropriate to finance long-term, non-recurrent capital improvements, rather than general obligation bonds. • The City will establish and maintain effective communications with bond rating agencies to keep them informed of its financial condition. Debt Capacity – The debt capacity of both the General Fund and Utilities Fund is contingent upon available resources and existing debt. The current outstanding debt requires a coverage ratio of 1.15 time earnings. The General Fund is at 11.72 and the Utilities Fund is at 3.79. The Sanitation and Stormwater funds are debt-free. Debt Ratio – Indicates the percentage of assets financed via debt, and therefore the financial flexibility of the fund. Debt Ratio Analysis Actual Budget FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 General Fund 13.7% 36.5% 32.4% 28.6% 28.6% Utilities Fund 33.0% 41.5% 52.4% 37.5% 38.4% Sanitation Fund 0.0% 0.0% 0.0% 0.0% 0.0% Stormwater Fund 0.0% 0.0% 0.0% 0.0% 0.0% Debt Rating – The City maintains an AA rating with both Standard and Poor’s and Fitch. Principal Interest Total Existing Debt 1,375,956 737,589 2,113,545 New Debt anticipated in FY 2015-16 - - - FY 2015-16 Budget Debt Impact 1,375,956 737,589 2,113,545 City of Fort Walton Beach, FL 24 Budget Overview Debt Principal and Interest Payments by Fund General Fund Utilities Fund Total Fiscal Yr Principal Interest Principal Interest Principal Interest 2015-16 720,426.81 336,885.58 655,529.10 400,703.63 1,375,955.91 737,589.21 2016-17 729,738.19 316,705.25 1,075,043.32 394,446.52 1,804,781.51 711,151.77 2017-18 747,050.33 295,843.47 1,099,796.42 376,185.57 1,846,846.75 672,029.04 2018-19 767,536.39 274,204.21 1,124,793.00 357,452.48 1,892,329.39 631,656.69 2019-20 757,497.40 253,559.71 1,151,037.68 338,244.94 1,908,535.08 591,804.65 2020-21 748,461.10 234,618.26 1,176,535.20 318,531.38 1,924,996.30 553,149.64 2021-22 702,420.43 216,654.29 1,204,290.40 298,338.58 1,906,710.83 514,992.87 2022-23 723,754.48 199,070.14 1,232,308.18 277,605.69 1,956,062.66 476,675.83 2023-24 739,872.41 180,955.83 1,260,593.58 256,330.19 2,000,465.99 437,286.02 2024-25 700,232.00 162,430.20 1,289,151.70 234,509.53 1,989,383.70 396,939.73 2025-26 720,054.00 144,607.58 1,318,987.72 212,141.12 2,039,041.72 356,748.70 2026-27 739,629.00 126,282.86 1,349,106.96 189,193.10 2,088,735.96 315,475.96 2027-28 3,282,127.00 107,460.50 1,380,514.82 165,662.77 4,662,641.82 273,123.27 2028-29 288,365.00 20,271.58 1,413,216.84 141,518.16 1,701,581.84 161,789.74 2029-30 293,998.00 13,639.18 1,445,218.60 116,727.28 1,739,216.60 130,366.46 2030-31 299,010.00 6,877.24 1,479,525.86 91,316.45 1,778,535.86 98,193.69 2031-32 1,513,144.42 65,224.37 1,513,144.42 65,224.37 2032-33 1,549,080.20 38,477.28 1,549,080.20 38,477.28 2033-34 921,339.34 11,013.71 921,339.34 11,013.71 2034-35 467,244.70 2,219.41 467,244.70 2,219.41 12,960,172.54 2,890,065.88 24,106,458.04 4,285,842.16 37,066,630.58 7,175,908.04 DEBT SCHEDULES Equipment Debt Service by Fiscal Year Citywide Fund 001 Fund 001 Fund 001 Fund 001 2013 2014 2011A 2015 2011B Fiscal Year GRAND TOTAL Capital Lease Interfund Loan Revenue Note Capital Lease Revenue Note Phone System Fire Pumper Fire Ladder Truck Fitness Equipment Golf Mowers 2015-16 25,057.68 55,663.00 84,625.15 14,935.76 12,878.04 193,159.63 2016-17 25,057.68 55,663.00 84,625.14 14,935.76 - 180,281.58 2017-18 25,057.68 55,663.00 84,625.16 14,935.76 - 180,281.60 2018-19 22,969.54 55,663.00 84,625.14 14,935.76 - 178,193.44 2019-20 - 55,663.00 84,625.15 6,777.00 - 147,065.15 2020-21 - 55,663.00 63,468.86 - - 119,131.86 2021-22 - 55,663.00 - - - 55,663.00 2022-23 - 55,663.00 - - - 55,663.00 2023-24 - 55,665.90 - - - 55,665.90 Total $ 98,142.58 $ 500,969.90 $ 486,594.60 $ 66,520.04 $ 12,878.04 $ 1,165,105.16 City of Fort Walton Beach, FL 25 Budget Overview Facility & Infrastructure Debt Service by Fiscal Year Fund 401 Fund 401 Fund 001 Fund 001 Fiscal 2015 Revenue 2013 2013A GRAND Year SRF Loan Note Revenue Note Revenue Note TOTAL Recreation Pump Station & Utility System Municipal Facilities Complex & Force Main Improvements Equipment 2015-16 799,447.93 256,784.80 306,627.56 557,525.20 1,920,385.49 2016-17 805,705.04 663,784.80 308,637.34 557,524.52 2,335,651.70 2017-18 812,081.59 663,900.40 305,087.24 557,524.96 2,338,594.19 2018-19 818,579.88 663,665.60 306,022.48 557,524.68 2,345,792.64 2019-20 825,202.22 664,080.40 306,467.10 557,524.86 2,353,274.58 2020-21 831,950.98 663,115.60 306,422.20 557,525.30 2,359,014.08 2021-22 838,828.58 663,800.40 305,887.02 557,524.70 2,366,040.70 2022-23 845,837.47 664,076.40 309,637.04 557,524.58 2,377,075.49 2023-24 852,980.17 663,943.60 307,637.08 557,525.26 2,382,086.11 2024-25 860,259.23 663,402.00 305,137.44 557,524.76 2,386,323.43 2025-26 867,677.24 663,451.60 307,136.60 557,524.98 2,395,790.42 2026-27 875,236.86 663,063.20 308,387.28 557,524.58 2,404,211.92 2027-28 882,940.79 663,236.80 308,887.50 3,080,700.00 4,935,765.09 2028-29 890,791.80 663,943.20 308,636.58 1,863,371.58 2029-30 898,792.68 663,153.20 307,637.18 1,869,583.06 2030-31 906,946.31 663,896.00 305,887.24 1,876,729.55 2031-32 915,255.59 663,113.20 1,578,368.79 2032-33 923,723.48 663,834.00 1,587,557.48 2033-34 932,353.05 932,353.05 2034-35 469,464.11 469,464.11 Total $ 16,854,055.00 $ 11,538,245.20 $ 4,914,134.88 $ 9,770,998.38 $ 43,077,433.46 City of Fort Walton Beach, FL 26 27  CITY OF FORT WALTON BEACH, FL Summary of Estimated Financial Sources & Uses - All Funds Major Funds 1 GENERAL FUND UTILITIES FUND SANITATION FUND 2013-14 2014-15 2015-16 2013-14 2014-15 2015-16 2013-14 2014-15 2015-16 Actual Budget Budget Actual Budget Budget Actual Budget Budget Financial Sources Ad Valorem Taxes 5,323,693 5,313,708 5,489,292 - - - - - - Other Taxes 5,254,690 5,168,673 5,028,800 - - - - - - Licenses and Permits 2,023,039 2,014,065 2,080,579 96,484 - - 7,988 4,500 12,000 Intergovernmental Revenue 2,735,453 2,510,461 2,696,770 (157,294) - - - - - Charges for Services 2,373,478 2,427,428 2,456,296 8,472,692 8,933,647 10,596,961 3,563,049 3,561,100 3,571,500 Fines and Forfeitures 99,122 101,700 104,400 - - - - - - Interest & Other Revenues 481,438 444,883 479,827 40,941 73,377 102,151 17,796 21,000 26,500 Other Financing Sources - - - - - - - - - 18,290,914 17,980,918 18,335,964 8,452,823 9,007,024 10,699,112 3,588,833 3,586,600 3,610,000 Appropriation from Reserves - - 50,000 - 2,158,692 - - - - $ 18,290,914 $ 17,980,918 $ 18,385,964 $ 8,452,823 $ 11,165,716 $ 10,699,112 $ 3,588,833 $ 3,586,600 $ 3,610,000 Interfund Transfers In 620,433 649,267 818,107 - - - Total Financial Sources $ 18,911,347 $ 18,630,185 $ 19,204,070 $ 8,452,823 $ 11,165,716 $ 10,699,112 $ 3,588,833 $ 3,586,600 $ 3,610,000 Financial Uses General Government 2,891,275 2,665,101 2,878,496 - - - - - - Public Safety 8,365,184 8,247,320 8,441,569 - - - - - - Physical Environment 308,702 305,434 321,258 8,585,001 7,676,334 7,633,177 3,393,272 3,102,860 3,182,180 Transportation 867,730 1,066,629 1,048,635 - - - - - - Economic Environment - - - - - - - - - Culture & Recreation 3,744,452 4,090,005 4,252,749 - - - - - - Capital Outlay/Improvements 4,385,057 1,032,856 992,969 3,423,161 608,650 893,997 289,545 240,000 260,700 Debt Service - 1,057,312 600,337 1,603,190 1,056,233 - - - Reclass of Capital for Depreciation - (3,423,162) - - (289,545) - - 20,562,400 17,407,345 18,992,988 9,185,337 9,888,174 9,583,407 3,393,272 3,342,860 3,442,880 Contingencies - 161,536 174,483 - 56,415 101,874 - 26,990 36,666 Reserves - - - - 701,858 394,060 - 86,750 454 $ 20,562,400 $ 17,568,880 $ 19,167,471 $ 9,185,337 $ 10,646,448 $ 10,079,341 $ 3,393,272 $ 3,456,600 $ 3,480,000 Interfund Transfers Out 1,241,454 1,061,305 36,600 490,433 519,268 619,771 130,000 130,000 130,000 Total Financial Uses $ 21,803,854 $ 18,630,185 $ 19,204,070 $ 9,675,770 $ 11,165,716 $ 10,699,112 $ 3,523,272 $ 3,586,600 $ 3,610,000 Net Increase/(Decrease) in (2,892,507) - (50,000) (1,222,947) (1,456,834) 394,060 65,561 86,750 454 Fund Balance / Net Assets4 Fund Bal / Net Assets4 - Oct 1 11,367,331 8,474,824 8,474,824 8,259,978 7,037,031 5,580,197 2,076,203 2,141,764 2,228,514 Fund Bal / Net Assets4 - Sep 30 $ 8,474,824 $ 8,474,824 $ 8,424,824 $ 7,037,031 $ 5,580,197 $ 5,974,257 $ 2,141,764 $ 2,228,514 $ 2,228,968 Notes 1 Major funds each comprise at least 10% of the total appropriated budget 2 Other Governmental Funds - Law Enforcement Trust, Law Enforcement Training, Florida Building Code, CRA, CDBG, Debt Service, Beal Memorial 3 Other Enterprise Funds - Stormwater 4 Fund Balance / Net Assets amounts used are unrestricted, except CRA Fund which is committed to capital projects 28  Non-Major Funds OTHER GOVERNMENTAL 2 OTHER ENTERPRISE 3 Total All Funds 2013-14 2014-15 2015-16 2013-14 2014-15 2015-16 2013-14 2014-15 2015-16 % of Actual Budget Budget Actual Budget Budget Actual Budget Budget Budget 959,428 975,294 1,017,542 - - - 6,283,121 6,289,002 6,506,834 17.2% - - - 5,254,690 5,168,673 5,028,800 13.3% 369,448 314,900 346,600 - - - 2,496,959 2,333,465 2,439,179 6.4% 640,624 695,333 724,584 - - - 3,218,783 3,205,794 3,421,354 9.0% 596,133 573,000 669,000 15,005,351 15,495,175 17,293,757 45.7% 34,524 7,000 7,100 - - - 133,646 108,700 111,500 0.3% 346,101 99,665 80,773 43,456 4,800 7,700 929,732 643,725 696,952 1.8% - - - - - - 0.0% 2,350,125 2,092,192 2,176,599 639,589 577,800 676,700 33,322,283 33,244,534 35,498,375 41,158 405,234 - 58,176 - - 2,258,026 455,234 1.2% $ 2,350,125 $ 2,133,350 $ 2,581,833 $ 639,589 $ 635,976 $ 676,700 $ 33,322,283 $ 35,502,560 $ 35,953,609 1,015,732 1,066,404 1,093,912 - 1,636,165 1,715,671 1,912,019 5.0% $ 3,365,857 $ 3,199,754 $ 3,675,745 $ 639,589 $ 635,976 $ 676,700 $ 34,958,448 $ 37,218,231 $ 37,865,628 - - - - - - 2,891,275 2,665,101 2,878,496 7.6% 731,441 771,209 843,449 - - - 9,096,625 9,018,529 9,285,018 24.5% 17,162 8,000 12,200 439,191 558,821 568,617 12,743,328 11,651,449 11,717,433 30.9% - - - - - 867,730 1,066,629 1,048,635 2.8% 677,791 1,142,467 1,418,211 - - - 677,791 1,142,467 1,418,211 3.7% - - - - - - 3,744,452 4,090,005 4,252,749 11.2% 366,242 186,010 219,090 299,709 73,250 21,100 8,763,714 2,140,766 2,387,856 6.3% 990,570 1,030,404 1,057,312 - - - 1,590,907 2,633,594 3,170,857 8.4% - - - (299,710) - - (4,012,417) - - 0.0% 2,783,206 3,138,090 3,550,262 439,190 632,071 589,717 36,363,405 34,408,540 36,159,254 - 2,665 3,332 - 3,905 10,028 - 251,511 326,383 0.9% - 59,000 53,815 - - 76,955 - 847,608 525,284 1.4% $ 2,783,206 $ 3,199,755 $ 3,607,409 $ 439,190 $ 635,976 $ 676,700 $ 36,363,405 $ 35,507,659 $ 37,010,921 17,312 - 68,336 - - - 1,879,199 1,710,573 854,707 2.3% $ 2,800,518 $ 3,199,755 $ 3,675,745 $ 439,190 $ 635,976 $ 676,700 $ 38,242,604 $ 37,218,231 $ 37,865,628 565,339 17,842 (351,419) 200,399 (58,176) 76,955 (3,284,156) (1,410,418) 70,050 1,678,150 2,243,489 2,261,331 279,515 479,914 421,738 23,661,178 20,377,022 18,966,604 $ 2,243,489 $ 2,261,331 $ 1,909,912 $ 479,914 $ 421,738 $ 498,693 $ 20,377,022 $ 18,966,604 $ 19,036,654 29  Executive Budget Summary Where the Money Comes From … … And Where the Money Goes Budgeted Revenues: $37,861,643 Budgeted Expenditures: $37,861,643 Reserves, $455,234 , Ad Valorem Taxes, Capital Outlay/ Debt Service, 1.2% $6,506,834 , 17.2% Other Taxes, Improvement, $3,170,857 , 8.4% Contingencies, $5,028,800 , 13.3% $2,387,856 , 6.3% $326,383 , 0.9% Interfund Transfers, Culture & Reserves, $525,284 $1,912,019 , 5.0% Recreation, , 1.4% Licenses & Permits, $4,252,749 , 11.2% $2,439,179 , 6.4% Interest & Other Economic Interfund Transfers, Revenues, $696,952 , Environment, $854,707 , 2.3% 1.8% $1,418,211 , 3.7% General State Revenue Government, Sharing & Other Fines and $2,878,496 , 7.6% Intergov't, Forfeitures, Transportation, $3,421,354 , 9.0% $111,500 , 0.3% $1,048,635 , 2.8% Stormwater Fees, $669,000 , 1.8% Recreation, Golf, Public Safety, Cemetery, Other Fees, Physical Environment, $9,285,018 , 24.5% Garbage Fees, $2,456,296 , 6.5% Water & Sewer Fees, $11,717,433 , 30.9% $3,571,500 , 9.4% $10,596,961 , 28.0% User Fees are the largest revenue source for the Physical Environment includes water, sewer, City at 46.0% and generate $17.3M. Unlike taxes, garbage, stormwater, and cemetery operations, these charges are directly related to the service comprising the largest expense to the City at received and are collected for recreation & golf $11.7M, or 31.0%. activities, water and sewer services, garbage Public Safety includes police, fire, code collection, and stormwater. enforcement, and building inspection and totals Ad Valorem (Property) Taxes are the City’s $9.3M, or 24.5%, of expenses. second largest revenue source at $6.5M, or 17.2%, Recreation & Cultural Services totals $4.3M, or of revenues. Property taxes fund essential services 11.2%, of expenses and includes parks & such as police, fire, planning, & code enforcement. recreation programs and facilities, senior activities, Other Taxes total $5.0M and are the third largest library, museums, and golf courses. revenue source at 13.3%. This category includes fuel tax, utility taxes, communication services tax, business tax receipts, insurance premium tax for police and fire pensions, and other state shared revenues. BUDGET SUMMARY FY 2015-16 FY 2014-15 $ Variance % Variance General Fund 19,204,070 18,630,185 573,885 3.08% Law Enf. Trust Fund 216,830 16,500 200,330 1,214.12% Law Enf. Training 17,673 8,625 9,048 104.90% FBC Fund 350,376 330,849 19,527 5.90% CDBG Fund 119,530 115,400 4,130 3.58% CRA Fund 1,782,588 1,630,976 151,612 9.30% Debt Service Fund 1,057,312 1,030,404 26,908 2.61% Utilities Fund 10,699,112 11,165,716 -466,604 -4.18% Sanitation Fund 3,610,000 3,586,600 23,400 0.65% Stormwater Fund 676,700 635,976 40,724 6.40% Beal Memorial Fund 131,436 67,000 64,436 96.17% GRAND TOTAL $37,865,628 $37,218,231 $647,397 1.74% City of Fort Walton Beach, FL 30 Executive Budget Summary Operating Budget Capital Budget $35,477,772 $2,387,856 $14 $1,400 $12 $1,200 $10 $1,000 $8 $800 Millions Thousands $6 $600 $4 $400 $2 $200 $0 $0 General Government is comprised of the City Highlights for the upcoming year include: Council, City Manager, IT, Human IT Replacements – 38 computers, 9 laptops, 4 Resources, City Clerk, Finance, servers, 1 tablet, & 9 Cisco network switches Purchasing, Development Services, Fleet, and Facilities. These groups either shape overall City policy and/or provide guidance and assistance to Vehicle Replacements – 7 police patrol vehicles, other departments and the public. 11 trucks, & 2 knucklebooms Public Safety includes Police, Fire, Code Water Line Replacements – London Avenue NW Enforcement, and Building Permitting & & Robinwood Drive NW Inspections. These groups monitor the safety and welfare of City Facility Repairs – Police: weather stripping, roof property owners. repair, & doors; Fire: doors; Library: seal walls; Golf Course: new railing; Museum: water fountains Physical Environment includes the production and distribution of drinking water, collection and Street Resurfacing/Restriping – Resurfacing: treatment of wastewater, collection of Rogers Street NW from Wright Parkway NW to residential and commercial garbage, Jonquil Avenue NW, Vista Street SW from Coral recycling, management of stormwater and Drive SW to Temple Avenue SW, Marilyn Avenue environmental issues, and cemetery operations. NW from Rogers Street NW to Holmes Boulevard NW, L'ombre Circle NE Transportation includes right-of-way, engineering, and streets. Lift Station Rehab – provide design and Economic Environment includes the CDBG engineering for a new motor control center, shelter, program for low-moderate income and PLC for the Golf Club reuse water system families and the CRA program to while keeping the Golf Course operational revitalize blighted areas. Recreation activities include neighborhood and Sewer Grouting & Lining – locations based upon facility parks, a tennis center, a library, a museum video reports, maintenance, and flow monitoring complex, a new recreation center, and Storm Drainage Improvement – identified in the two 18-hole golf courses. 5-year schedule listed in the Stormwater Master Plan City of Fort Walton Beach, FL 31  Executive Budget Summary Did You Know? . . . 2015 Property Tax Allocation Fort Okaloosa for a City Property Owner Walton County Beach 20.6% (Based on taxable property value of $50,000) 34.6% % of Millage Taxes Total School District 7.4410 372.05 44.6% Fort Walton Beach 5.7697 288.49 34.6% Water Okaloosa County 3.4308 171.54 20.6% Mgmt Water Mgmt 0.0390 1.95 0.2% School 0.2% 16.6805 $ 834.03 100.0% District 44.6% The City of Fort Walton Beach comprises 34.6% of a citizen’s tax bill. One mill equals $1 per $1,000 of taxable property value. Over 5% of properties within the City have exemptions that enable them to pay no property taxes (i.e. homestead exemptions). Public Safety Transportation Water Garbage $136.91 $18.47 $134.77 $204.60 What You'll Pay in FY 2015-16… Annual Cost of City Services Ad Valorem Taxes(1) 288.48 Water & Sewer Fees(2) 432.56 Garbage Fee(2) 204.60 Stormwater Fee(2) 42.00 $ 967.64 (1) Based on taxable property value of $50,000 (2) Minimum residential monthly fee General Gov't Phys Environ Recreation Sewer Stormwater $52.39 $6.40 $74.31 $297.79 $42.00 80% of residents & 34% of businesses will pay $48.08 or less per month in City property taxes That’s far less than two common monthly bills…. Basic Cable TV & Internet Cell Phone $99.99 $119.99 City of Fort Walton Beach, FL 32 Executive Budget Summary Revenues by Category $20 $18 $16 Ad Valorem Taxes $14 Other Taxes $12 Licenses & Permits Intergov't Revenue $10 Charges for Services $8 Fines & Forfeitures Interest & Other $6 Other Financing Sources $4 Fund Balance / Net Assets / Transfers $2 Millions $0 Actual Actual Actual Budget Budget ($2) 2011-12 2012-13 2013-14 2014-15 2015-16 Expenditures by Catagory $14 $12 General Government $10 Public Safety Physical Environment $8 Transportation Economic Environment $6 Culture & Recreation $4 Capital (net of Reclass) Debt Service $2 Other Financing Uses Millions $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 City of Fort Walton Beach, FL 33 Executive Budget Summary Cost of . . . One Police Officer, 24 Hrs/Day Cost of . . . Cost to . . . Starting Salary 35,478 One Firefighter/EMT, 24 Hrs/Day Maintain 10 Acres of Park Incentive Pay 2,074 Starting Salary 33,011 Salaries 17,518 Overtime 2,286 Incentive Pay 1,056 Health Insurance 3,404 Holiday Worked 1,646 Overtime 6,131 Pension 3,818 Health Insurance 15,653 Holiday Worked 1,924 Federal Taxes 1,222 Pension 11,703 Health Insurance 15,653 Workers Comp 577 Federal Taxes 3,174 Pension 16,146 Personnel $ 26,539 Workers Comp 1,415 Federal Taxes 3,223 Utilities & Fuel 6,432 Personnel $ 73,429 Workers Comp 1,464 Vehicle/Equip Repair 799 Equipment & Supplies 3,502 Personnel $ 78,608 Grounds Maintenance 2,627 Vehicle Fuel & Repair 3,735 Physicals,Immunizations 350 Other 577 Insurance 827 Uniform Replacement 335 Operating $ 10,482 Operating $ 8,064 Training/Other 402 Annual Recurring 37,021 Annual Recurring 81,493 Operating $ 1,087 ½ Ton Truck 22,000 Annual Recurring 79,695 52" Mower 27,000 Immunizations 250 Uniform 2,949 Field Rake 9,800 Radio,Uniform,Vest,Gun 2,437 Non-Recurring $ 2,949 Trailer 2,500 Vehicle & Equipment 39,122 Backpack Blower 1,300 Non-Recurring $ 41,809 Total Cost to Hire & 16" Chainsaw 350 Total Cost to Hire & Equip One Firefighter $ 82,644 Non-Recurring $ 62,950 Equip One Officer $ 124,302 3 Firefighters Required (min. manning) Total Cost $ 99,971 2 Officers Required for 24 Hour Coverage x3 Total Cost $ 247,933 The cost per day to maintain for 24 Hour Coverage x2 10 acres if parks is $273.89 Total Cost $ 295,925 The cost per day for one The cost per day for one police firefighter/EMT is $679.27 officer is $788.8. The City has 36 firefighters/EMTS The City has 43 sworn police officers. City of Fort Walton Beach, FL 34 35  CITY OF FORT WALTON BEACH, FL Revenue Trends - All Funds $50 Revenues by Fund $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 General Fund* FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Golf Fund Stormwater Fund Actual Actual Actual Budget Budget $ % 2011-12 2012-13 2013-14 2014-15 2015-16 Variance Variance General Fund* 15,550,178 28,470,310 18,911,347 18,630,185 19,204,070 573,884 3.08% Law Enf. Trust Fund** 53,857 50,443 50,443 16,500 216,830 200,330 1214.12% Law Enf. Training Fund** 7,332 7,223 7,223 8,625 17,673 9,048 104.90% FL Bldg Code Fund - 411,221 411,221 330,849 350,376 19,527 5.90% CDBG Fund 111,614 55,411 55,411 115,400 119,530 4,130 3.58% CRA Fund 1,476,317 1,718,484 1,718,484 1,630,976 1,782,588 151,612 9.30% Debt Service Fund 455,333 181,484 181,484 1,030,404 1,057,312 26,908 2.61% Utilities Fund 8,400,273 9,709,279 9,709,279 11,165,716 10,699,112 (466,604) -4.18% Sanitation Fund 3,374,613 3,533,326 3,533,326 3,586,600 3,610,000 23,400 0.65% Golf Fund 1,800,935 - - - - - - Stormwater Fund 607,704 593,867 593,867 635,976 676,700 40,724 6.40% Beal Memorial Fund** 52,113 87,321 87,321 67,000 131,436 64,436 96.17% Revenues 31,890,269 44,818,368 35,259,405 37,218,231 37,865,628 647,397 1.74% * difference due to Golf Fund merging into General Fund FY 2013-14 ** not included on chart Revenues by Category $60 $50 $40 $30 Millions $20 $10 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 ($10) Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Fines & Forfeitures Interest & Other Other Financing Sources Fund Balance / Net Assets / Transfers Actual Actual Actual Budget Budget % 2011-12 2012-13 2013-14 2014-15 2015-16 $ Variance Variance Ad Valorem Taxes 5,098,886 4,879,606 6,283,121 6,289,002 6,506,834 217,832 3.46% Other Taxes 4,967,097 5,021,550 5,254,690 5,168,673 5,028,800 (139,873) -2.71% Licenses & Permits 2,178,174 2,458,032 2,496,959 2,333,465 2,439,179 105,714 4.53% Intergov't Revenue 3,595,801 3,596,823 3,218,783 3,205,794 3,421,354 215,560 6.72% Charges for Services 12,782,677 15,187,406 15,005,351 15,495,175 17,293,757 1,798,582 11.61% Fines & Forfeitures 142,936 241,923 133,646 108,700 111,500 2,800 2.58% Interest & Other 701,777 (203,013) 929,732 643,725 696,952 53,227 8.27% Other Financing Sources 2,422,922 14,722,742 - - - - 0.00% Fund Balance / Net Assets / Transfers - 3,269,813 1,636,165 3,973,697 2,367,253 (1,606,444) -40.43% Revenues 31,890,270 49,174,882 34,958,448 37,218,231 37,865,628 647,397 1.74% 36  CITY OF FORT WALTON BEACH, FL Expenditure Trends - All Funds Expenditures by Fund $40 $35 $30 $25 Millions $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 General Fund* FL Bldg Code Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Golf Fund Stormwater Fund Actual Actual Actual Budget Budget $ % 2011-12 2012-13 2013-14 2014-15 2015-16 Variance Variance General Fund* 18,434,465 24,839,357 21,578,132 18,630,185 19,204,070 573,885 3.08% Law Enf. Trust Fund** 62,294 35,153 29,650 16,500 216,830 200,330 1214.12% Law Enf. Training Fund** 4,867 5,904 6,557 8,625 17,673 9,048 104.90% FL Bldg Code Fund - 228,104 278,052 330,849 350,376 19,527 5.90% CDBG Fund* 111,610 57,855 82,968 115,400 119,530 4,130 3.58% CRA Fund 1,953,202 1,621,104 1,388,985 1,630,976 1,782,588 151,612 9.30% Debt Service Fund 455,642 273,835 990,570 1,030,404 1,057,312 26,908 2.61% Utilities Fund 8,783,597 7,964,776 9,675,771 11,165,716 10,699,112 (466,604) -4.18% Sanitation Fund 3,205,208 3,293,638 3,523,273 3,586,600 3,610,000 23,400 0.65% Golf Fund 2,065,597 - - - - - - Stormwater Fund 514,358 611,961 439,190 635,976 676,700 40,724 6.40% Beal Memorial Fund** 21,724 11,932 17,162 67,000 131,436 64,436 96.17% Expenditures 35,612,564 38,943,618 38,010,308 37,218,231 37,865,628 647,397 1.74% * difference due to Golf Fund merging into General Fund FY 2013-14 ** not included on chart Expenditures by Category $40 $35 $30 $25 Millions $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 General Government Public Safety Physical Environment Transportation Economic Environment Culture & Recreation Actual Actual Actual Budget Budget % 2011-12 2012-13 2013-14 2014-15 2015-16 $ Variance Variance General Government 3,899,740 2,514,734 2,891,275 2,665,101 2,878,496 213,395 8.01% Public Safety 9,189,891 9,066,196 9,096,625 9,018,529 9,285,018 266,489 2.95% Physical Environment 10,273,458 11,561,302 12,743,328 11,651,449 11,717,433 65,984 0.57% Transportation 951,011 1,012,387 867,730 1,066,629 1,048,635 (17,994) -1.69% Economic Environment 471,948 1,032,659 677,791 1,142,467 1,418,211 275,744 24.14% Culture & Recreation 4,339,010 4,290,327 3,744,452 4,090,005 4,252,749 162,744 3.98% Capital (net of Reclass) 3,183,030 1,282,142 4,751,297 2,140,766 2,387,856 247,090 11.54% Debt Service 963,786 4,914,057 1,590,907 2,633,594 3,170,857 537,263 20.40% Other Financing Uses 2,340,689 3,269,813 1,879,199 2,809,692 1,706,374 (1,103,318) -39.27% Expenditures 35,612,563 38,943,617 38,242,604 37,218,231 37,865,628 647,397 1.74% 37 Revenues FY 2015-16 Budgeted Revenues $37,865,428 Ad Valorem Taxes, Other Taxes, $6,506,834 , 17.2% $5,028,800 , 13.3% Reserves, $455,234 , 1.2% Licenses & Permits, Interfund Transfers, $2,439,179 , 6.4% $1,912,019 , 5.0% Interest & Other Revenues, $696,952 , State Revenue Sharing 1.8% & Other Intergov't, $3,421,354 , 9.0% Fines and Forfeitures, $111,500 , 0.3% Stormwater Fees, Recreation, Golf, $669,000 , 1.8% Cemetery, Other Fees, $2,456,296 , 6.5% Garbage Fees, $3,571,500 , 9.4% Water & Sewer Fees, $10,596,961 , 28.0% Charges for Services (User Fees) – The City levies user fees to fund the cost of regulating an activity or providing a service or facility. Charges for services are anticipated to generate approximately $17.3 million and are the largest source of revenue for the City at 45.7%. Unlike taxes, these service charges are directly related to the service received. User fees include leisure services such as recreation programs, senior activities, the library, museums, and golf; water and sewer service; garbage collection; and stormwater management. Fees are set by City Council based on the cost of providing these services, reviewed and adjusted annually as part of the budget process, and published in the Comprehensive Fee Schedule. Revenues are budgeted based on historical usage and/or number of customers adjusted for current rates. This revenue source averages a 3.4% annual increase. $12 Water and sewer rates will generate $10 approximatley $10.7M in revenues. A new five- $8 year utility rate study, which included Millions stormwater, was approved by City Council and $6 implemeted in FY 2014-15. The study $4 determines the required rates to generate sufficient revenue to sustain renewal and $2 replacement reserves and account for debt $0 service requirements. FY 2015-16 will include Recreation Water & Sewer Garbage Stormwater/Other the implementation of Year 2 of the rate study. 2011-12 2012-13 2013-14 Budget 2014-15 Budget 2015-16 Garbage fees account for $3.6M in revenues. Recreation and other fees – recreation programs, park rentals, senior activities, the library, museums, golf, and cemetery sales – generate $2.5M in revenues. Stormwater user fees comprise $669K in revenues at a residential-equivalent unit of $3.50 per City of Fort Walton Beach, FL 38 Revenues month. Ad Valorem (Property) Taxes – Citywide, the 2015 gross taxable property value for operating purposes is $1.187 billion, an increase of $39 million, or 3.5%, from the 2014 final gross taxable property value of $1.147 billion. Ad valorem taxes levied by the City comprise $6.5M, or 17.2%, of total revenues. Property taxes primarily fund General Fund operations ($5.5M, or 28.5%, of General Fund revenues). However, property taxes paid by certain residents and businesses located in areas targeted for specific improvements to eliminate blight and improve infrastructure are allocated to the Community Redevelopment Agency (CRA) Fund. Property tax revenues are allocated to the CRA Fund ($1.0M, or 59.0%, of CRA revenues) based on the growth in assessed value from the base year (i.e. year of CRA designation). Funding from County property taxes comprises $605K, or 35.0%, of CRA Fund revenues. 1,600 7 1,400 6 Ad Valorem Taxes (millions) 1,200 Taxable Value (millions) 5 1,000 4 800 3 600 2 400 200 1 - - 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 General Fund CRA Fund Tax Revenue Millage As the chart above depicts, the City maintained the millage rate during FY 2008-09 and FY 2009-10 and reduced personnel and expenses in response to the lower tax revenues as property values began to fall. The millage rate was increased in FY 2010-11 in order to maintain revenues as property values continued to fall. Further staffing and operational cuts were made in FY 2011-12 and FY 2012-13 in order to maintain the millage rate. In FY 2013-14, the City simply did not have room to “do more with less”, and raised the millage rate to 5.7697 mills, generating an additional $1.2M in the General Fund and $16K in the CRA Fund. The budget is predicated on maintaining a millage rate of 5.7697 mills, which generates $218K more in property tax revenue than the prior year due to increases in property values. One mill equals $1 per $1,000 of taxable property value. City of Fort Walton Beach, FL 39 Revenues Franchise Fees & Utility Taxes – The City’s franchise fee agreements provide a 6% rate on gross electric and gas sales of utility companies serving Fort Walton Beach. A $1.84 per ton sanitation host fee on garbage collected outside the City limits and brought to the transfer station is also collected per contract. Franchise fees comprise $2.1M, or 5.4%, of revenues and have $3.0 inceased 3.5% from FY 2014-15 to FY 2015-16. $2.5 Utility taxes are contractually levied against electric, gas, and water revenues of local utility $2.0 companies at the rate of 10%. Over the past five years revenues have steadily increased, levelling Millions $1.5 out this year with a 0.2% increase in FY 2015- $1.0 16. A large portion of electric and natural gas $0.5 utility bills is exempt since the tax on the fuel charge component is based on 1973 fuel prices $0.0 Franchise Fees Utility Taxes (and therefore immaterial to a great extent). 2011-12 2012-13 2013-14 Budget Budget Utility taxes are anticipated to generate $2.5M, 2014-15 2015-16 or 6.7%, of total revenues. Communication Services Tax – This tax was created in FY 2001-02 as a flat tax rate for all communication services. The Department of Revenue collects the tax from vendors and remits the appropriate amounts to local jurisdictions. The Office of Economic and Demographic Research (EDR) provides revenue estimates for cities and counties. Based on information from EDR, $1.2M is budgeted, which is an 8.6% decrease from FY 2014-15. This revenue stream has been declining as more consumers eliminate land lines and service providers bundle taxable services with non-taxable services, thereby eliminating payment of the tax. Half-Cent Sales Tax – This state-shared $2.00 revenue distribution, anticipated to generate $1.75 approximately $1.7M, or 4.5%, of total $1.50 revenues, is derived from net 6% state sales tax $1.25 Millions revenue and is the largest source of revenue $1.00 sharing for local governments. The revenue $0.75 estimate, also published by the Office of $0.50 Economic and Demographic Research (EDR), is $0.25 rebounding as the economy improves. $0.00 Communication Half-Cent Sales Municipal Revenue Local Option Fuel Municipal Revenue Sharing – This is funded Services Tax Tax Sharing Tax by 1.3409% of sales and use tax collections, 2011-12 2012-13 2013-14 Budget 2014-15 Budget 2015-16 12.5% of state alternative fuel user decal collections, and the net collections from the one-cent municipal fuel tax. This revenue estimate is also published by the Office of Economic and Demographic Research (EDR), and is budgeted at $813K, or 2.1%, of total revenues. EDR anticipates this revenue source to increase slightly. Local Option Fuel Tax – These proceeds are allocated via a ten-year interlocal agreement between the county and municipalities based on transportation expenditures. Counties are authorized to levy up to 12 cents of local option fuel taxes in the form of three separate levies. The first is 1 cent; the City does not receive a portion of this. The second is 1 to 6 cents; the County levies the full 6 cents and the City receives 9.7956%. The third is 1 to 5 cents, of which the County currently levies 3 cents. The City’s local option fuel tax proceeds for FY 2015-16 are budgeted at $545K and $240K, respectfully. City of Fort Walton Beach, FL 40 Revenues Interfund Transfers – Interfund transfers represent $1.9M, or 5.0%, of total revenues. The Debt Service Fund receives $1.1M from the General Fund for principal and interest payments. The Beal Memorial Cemetery Fund receives $36K from the General Fund (20% of cemetery lot sales) for investment for perpetual care of the cemetery once all lots are sold. The General Fund receives $620K from the Utilities Fund (6% of water & sewer fees) as a franchise/right-of-way access fee and $130K from the Sanitation Fund to compensate for additional roadway wear & tear caused by heavy sanitation trucks. Appropriation from Reserves – Use of fund balance (governmental funds) or net assets (enterprise funds) – accounts for $455K, or 1.2%, of total revenues: a. General Fund - $50,000 from the Harvey Trust for library improvements and purchases, including the following: chairs in the adult reading area ($5,000), a digital media lab/conferenec area ($12,000), and books, publications, and library materials ($33,000). b. Law Enforcement Trust Fund – $214,430 from unassigned fund balance for operating supplies and uniform expenses. The Florida Attorney General has opined that it is not permissible to budget forfeiture revenues, so an appropriation from fund balance is budgeted to record the use of the prior years’ forfeitures for current year activities. c. Law Enforcement Training Fund – $10,476 from unassigned fund balance for operational needs. d. Community Redevelopment Agency – $111,992 from restricted fund balance to fund a portion of the update and evaluation of the CRA Plan and to make repairs to the old City Hall ($68K), for which the City currently leases. e. Beal Memorial Cemetery Fund - $68,336 from Perpetual Care for cemetery improvements and purchases, including the following: consolation mausoleum concrete ($10K), niche wall ($35K), turf in Hope section ($4K), and a Toro 52” mower ($19K). City of Fort Walton Beach, FL 41 Expenditures FY 2015-16 Budgeted Expenditures $37,865,628 Capital Outlay/ Debt Service, Improvement, Contingencies, $3,170,857 , 8.4% $2,387,856 , 6.3% $326,383 , 0.9% Culture & Recreation, Reserves, $525,284 , $4,252,749 , 11.2% 1.4% Interfund Transfers, Economic Environment, $854,707 , 2.3% $1,418,211 , 3.7% General Government, $2,878,496 , 7.6% Transportation, $1,048,635 , 2.8% Public Safety, $9,285,018 , 24.5% Physical Environment, $11,717,433 , 30.9% Physical Environment – This category comprises $11.7M, or 31.0% of total expenses and $12 includes cemetery operations and the following enterprise activities: water, sewer, stormwater, $10 recycling, and garbage. These operations are $8 self-sustaining since cemetery revenues exceed expenses and enterprise activities are funded by Millions $6 user fees rather than general revenues such as $4 property taxes. $2 Public Safety – This category includes police, $0 fire, code enforcement, and building inspection Cemetery Water & Sewer Garbage Stormwater services and totals $9.3M, or 24.5%, of total 2011-12 2012-13 2013-14 Budget 2014-15 Budget 2015-16 expenses. The $266K, or 4.1%, increase is attributable to implementation of Year 1 & 2 of the Pay & Classification Plan and increased operational needs. $5.25 $4.50 Recreation & Cultural Services – This category $3.75 equals $4.3M, or 11.2%, of total expenses and includes parks & recreation programs and $3.00 Millions facilities, senior activities, library, museums, and $2.25 golf courses. A portion of these leisure services $1.50 expenses are offset by revenues such as facility $0.75 and park rentals, youth and adult athletic fees, $0.00 recreation center memberships, and museum Police Fire Code Enf Bldg Insp entrance fees. This category is up $163K, or 2011-12 2012-13 2013-14 Budget Budget 2014-15 2015-16 City of Fort Walton Beach, FL 42 Expenditures 4.0%, from FY 2014-15. A new recreation complex opened in May 2015 at the site of the old Fred Hedrick Recreation Center. Docie Bass Recreation Center was demolished in July 2015, and the Creative Senior Center was sold in November 2014. Debt payments for the new facility are fully offset by staffing and operational savings from centralization. General Government – This category is $2.9M, or 7.6%, of total expenses and includes the following units of City government funded from ad valorem tax proceeds that provide support services to other departments and information to $5.0 the public: City Council, City Manager, City $4.5 Clerk, information technology, human resources, $4.0 $3.5 risk management, accounting, budget, $3.0 Millions purchasing, planning, fleet, and facilities. The $2.5 dramatic decrease in FY 2012-13 was due to an $2.0 accounting change to record the cost allocation $1.5 $1.0 plan as reimbursements (e.g. decreases in $0.5 expenses) rather than transfers among funds. $0.0 The $213K, or 8.0%, increase for FY 2015-16 is General Gov't attributable to the implementation of Year 2 of 2011-12 2012-13 2013-14 Budget Budget 2014-15 2015-16 the Pay & Classification Plan. Debt Service – This category totals $3.2M, or 8.4%, of total expenses and includes principal and interest payments for the City’s equipment and facilities funded via capital lease/purchase, revenue notes, or other debt financing. Overall, debt expense is $537K, or 20.4%, more than the previous year due to the State Revolving Fund Loan for Pump Station #1 and Force Main being finalized. The 2005 Utility System Revenue Bond was refinanced at a lower interest rate. Capital Outlay/Improvement – This category $18.0 comprises $2.4M, or 6.3%, of total expenses. $16.0 Capital outlay includes the purchase of $14.0 computers, vehicles, equipment, and other assets $12.0 Millions with a value greater than $1,000 and a useful life $10.0 $8.0 of more than one year. Capital improvement $6.0 includes the acquisition, construction, $4.0 replacement, or renovation of facilities and $2.0 infrastructure with a value greater than $25,000 $0.0 and a useful life of ten years or more (e.g. Capital Outlay Capital Improvement buildings, parks, streets, water and sewer lines). 2011-12 2012-13 2013-14 Budget Budget 2014-15 2015-16 IT funding of $116K includes a network switch, new servers, and various laptops and desktops replacements. Vehicle replacements in the amount of $800K includes 7 police patrol vehicles, 11 trucks, and 2 knucklebooms. The following capital improvement projects are budgeted at a total cost of $1.2M: water line replacement, sewer system grouting & lining, lift station rehab, facility repairs, street resurfacing/restripping, and storm drainage improvement. The increase in FY 2012-13 was due to the construction of the new pump station and force main. Interfund Transfers – Interfund transfers represent $854K, or 2.3%, of total expenses. Transfers to the General Fund total $818K based on the Cost Allocation Plan, which provides reasonable and proportionate reimbursement for services provided to the enterprise funds such as city clerk, city council (including city attorney), city manager, administrative services (i.e. human resources, risk management, information technology), financial services (i.e. budget, City of Fort Walton Beach, FL 43 Expenditures grants, accounting, accounts payable, payroll, purchasing), and engineering services (i.e. engineering, fleet, facilities). Economic Environment – This category totals $2.0 $1.4M, or 3.7%, of total expenses and includes $1.8 the Community Development Block Grant $1.6 $1.4 (CDBG) program for low-moderate income $1.2 families and the Community Redevelopment Millions $1.0 Agency (CRA) to revitalize blighted areas. $0.8 CDBG funding comes from the U.S. Department $0.6 of Housing and Urban Development. CRA $0.4 $0.2 activities are funded from a portion of City and $0.0 County tax dollars. Ad valorem revenues are CDBG CRA anticipated to increase and the additional funding 2011-12 2012-13 2013-14 Budget Budget 2014-15 2015-16 will be utilized to update the CRA Plan. The timing of capital projects accounts for the annual fluctuations in prior years. $0.9 Transportation – This category represents $0.8 $1.1M, or 2.8%, of total expenses and includes $0.7 streets, right-of-way, and engineering. Roadway- $0.6 Millions $0.5 related expenses are funded in large part by local $0.4 option fuel tax proceeds (two total, one of which $0.3 was new as of Jan 2014) and reimbursements $0.2 from the Florida Department of Transportation. $0.1 Reserves – Reserve funds are budgeted if $0.0 Streets Right-of-Way Engineering anticipated revenues exceed budgeted expenses 2011-12 2012-13 2013-14 Budget Budget or for the specific purpose of rebuilding fund 2014-15 2015-16 balance (governmental funds) or net assets (enterprise funds). Reserves totaling $525K, or 1.4%, of expenses are budgeted in the Florida Building Code, Utilities, Stormwater, and Beal Memorial Cemetery funds. Contingencies – Contingency funds total $326K, or 0.9%, of total expenses and are budgeted to guard against unanticipated price increases (e.g. fuel, utilities), emergency repairs, or revenue shortfalls. The City budgets 1% of personnel and operating expenses as contingency funds in the General, Florida Building Code, Utilities, Sanitation, and Stormwater funds. City of Fort Walton Beach, FL 44  CITY OF FORT WALTON BEACH, FL Total Expenditures by Category - All Funds Personal Operating Capital Capital Debt Cost Interfund Replenish 2015-16 2014-15 Budget Change Services Expenses Outlay Improv. Service Allocation Transfer Reserves Budget Budget $ % City Council 116,732 233,025 - - 184 - - - 349,941 345,949 3,992 1.15% City Manager 322,630 21,134 - - 553 - - - 344,317 327,291 17,026 5.20% Information Technology 207,569 180,523 16,075 - 737 - - - 404,904 382,959 21,945 5.73% Human Resources 199,436 46,869 21,490 - 737 - - - 268,532 234,606 33,926 14.46% Risk Management - 564,993 - - - - - - 564,993 592,454 (27,461) -4.64% City Clerk 154,145 57,824 20,000 - 553 - - - 232,522 203,913 28,609 14.03% Finance 476,502 144,128 - - 1,105 - - - 621,735 622,298 (563) -0.09% Purchasing 163,217 10,117 - - 553 - - - 173,887 158,128 15,759 9.97% Police 4,098,348 493,261 273,854 - 150,012 - - - 5,015,475 4,757,357 258,118 5.43% Fire 3,450,432 240,380 1,250 - 246,936 - - - 3,938,998 3,897,977 41,021 1.05% Recreation 652,116 389,561 - - 350,741 - - - 1,392,418 1,329,998 62,420 4.69% Parks 484,857 213,003 57,000 - 200,893 - - - 955,754 1,030,578 (74,824) -7.26% Right-of-Way 71,252 113,478 - - - - - - 184,730 176,258 8,472 4.81% Golf Club 432,355 291,908 - - 1,290 - - - 725,553 684,253 41,300 6.04% Golf Grounds 652,120 381,029 - - 18,453 - - - 1,051,602 1,098,411 (46,809) -4.26% Library 341,583 113,132 45,000 - 20,793 - - - 520,508 506,435 14,073 2.78% Museum 245,836 55,248 - - - - - - 301,084 257,467 43,617 16.94% Cemetery 162,932 158,326 68,000 - - - 36,600 - 425,858 341,434 84,424 24.73% Engineering Services 200,505 37,752 - - 921 - - - 239,178 314,394 (75,216) -23.92% Planning & Zoning 172,685 40,734 - - 368 - - - 213,787 123,772 90,015 72.73% Code Enforcement 149,768 9,380 - - 368 - - - 159,516 157,145 2,371 1.51% Fleet 443,725 78,021 8,000 - 737 - - - 530,483 524,999 5,484 1.04% Facilities 359,313 423,724 85,060 - 57,140 - - - 925,238 972,235 (46,997) -4.83% Streets 217,872 407,776 55,000 125,000 - - - - 805,648 798,427 7,221 0.90% Non-Departmental-001 75,000 350,352 217,240 - 4,238 (1,789,421) - - (1,142,590) (1,208,553) 65,963 -5.46% General Fund 13,850,930 5,055,678 867,969 125,000 1,057,312 (1,789,421) 36,600 - 19,204,070 18,630,185 573,886 3.08% Law Enf. Trust Fund - 49,090 167,740 - - - - - 216,830 16,500 200,330 1214.12% Law Enf. Training Fund - 17,673 - - - - - - 17,673 8,625 9,048 104.90% FBC Fund 241,574 42,561 20,650 - - 42,676 - 2,915 350,376 330,849 19,527 5.90% CDBG Fund 21,135 98,395 - - - - - - 119,530 115,400 4,130 3.58% Police-CRA 411,818 41,389 - - - - - - 453,207 438,899 14,308 100.00% CRA 118,843 1,015,130 20,700 10,000 - 164,708 - - 1,329,381 1,192,077 137,304 11.52% CRA Fund 530,661 1,056,519 20,700 10,000 - 164,708 - - 1,782,588 1,630,976 151,612 9.30% Debt Service Fund - - - - 1,057,312 - - - 1,057,312 1,030,404 26,908 2.61% Customer Service 209,553 178,299 - - - - - - 387,851 394,280 (6,429) -1.63% Utility Services 543,418 103,259 - - - - - - 646,677 676,522 (29,845) -4.41% Water Operations 450,648 696,620 41,027 - 45,220 - - - 1,233,516 1,264,164 (30,648) -2.42% Water Distribution 244,028 84,815 67,440 49,500 69,743 - - - 515,526 557,637 (42,111) -7.55% Sewer Collect&Treatmt 701,429 3,367,095 130,680 600,000 941,270 - - - 5,740,474 5,960,055 (219,581) -3.68% Non-Departmental-401 10,000 104,249 5,350 - - 1,041,639 619,771 394,060 2,175,068 2,313,059 (137,991) -5.97% Utilities Fund 2,159,076 4,534,337 244,497 649,500 1,056,233 1,041,639 619,771 394,060 10,699,112 11,165,716 (466,604) -4.18% Solid Waste 992,714 1,627,746 260,000 - - - - - 2,880,460 2,883,081 (2,621) -0.09% Recycling 54,830 140,257 - - - - - - 195,087 101,576 93,511 92.06% Non-Departmental-403 1,500 37,366 700 - - 364,433 130,000 454 534,453 601,943 (67,490) -11.21% Sanitation Fund 1,049,044 1,805,369 260,700 - - 364,433 130,000 454 3,610,000 3,586,600 23,400 0.65% Stormwater 273,955 139,519 21,100 - - - - - 434,573 479,219 (44,646) -9.32% Non-Departmental-405 500 10,178 - - - 154,493 - 76,955 242,127 156,757 85,370 54.46% Stormwater Fund 274,455 149,697 21,100 - - 154,493 - 76,955 676,700 635,976 40,724 6.40% Beal Memorial Fund - 12,200 - - - - 68,336 50,900 131,436 67,000 64,436 96.17% TOTAL ALL FUNDS 18,126,874 12,821,519 1,603,356 784,500 3,170,857 (21,472) 854,707 525,284 37,865,628 37,218,231 647,397 1.74% 45  CITY OF FORT WALTON BEACH, FL Personal Services Trends - All Funds Personal Services by Fund $20 $16 $12 Millions $8 $4 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 General Fund Law Enf. Trust Fund Law Enf. Training Fund FL Bldg Code Fund CDBG Fund CRA Fund Utilities Fund Sanitation Fund Golf Fund Stormwater Fund Actual Actual Actual Budget Budget $ % 2011-12 2012-13 2013-14 2014-15 2015-16 Variance Variance General Fund 12,794,134 13,181,787 13,111,309 13,258,564 13,550,840 292,276 2.20% Law Enf. Trust Fund 1,886 - - - - - 0.00% Law Enf. Training Fund - - - - - - 0.00% FL Bldg Code Fund - 190,243 228,608 240,250 241,574 1,324 0.00% CDBG Fund 12,225 22,477 - 10,946 21,135 10,189 93.08% CRA Fund 453,272 514,778 467,614 497,693 530,661 32,968 6.62% Utilities Fund 1,919,528 1,893,704 1,941,335 2,159,549 2,159,076 (473) -0.02% Sanitation Fund 943,277 950,770 912,979 1,001,751 1,049,044 47,293 4.72% Golf Fund 981,788 - - - - - 0.00% Stormwater Fund 288,697 290,013 267,847 304,327 274,455 (29,872) -9.82% Personal Services 16,497,717 17,394,808 16,929,692 17,473,080 17,826,785 353,705 2.02% Personal Services by Category $20 $16 $12 Millions $8 $4 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Salaries Social Security Medicare Retirement Health/Dental/Life Ins. Workers Comp. Unemployment Comp. Actual Actual Actual Budget Budget % 2011-12 2012-13 2013-14 2014-15 2015-16 $ Variance Variance Salaries 11,564,709 11,126,343 11,328,990 11,666,105 12,096,017 429,912 3.69% Social Security 675,593 650,006 640,678 670,268 669,075 (1,193) -0.18% Medicare 157,707 152,044 150,010 149,499 160,309 10,810 7.23% Retirement 3,105,698 3,265,988 2,970,488 2,811,134 2,779,520 (31,614) -1.12% Health/Dental/Life Ins. 1,591,323 1,532,407 1,544,443 1,854,638 1,805,755 (48,883) -2.64% Workers Comp. 292,953 294,392 284,548 296,431 291,108 (5,323) -1.80% Unemployment Comp. 6,825 22,593 10,534 25,000 25,000 - 0.00% Personal Services 16,497,717 17,394,808 16,929,692 17,473,080 17,826,785 353,705 2.02% 46 47  CITY OF FORT WALTON BEACH, FL Personal Services by Category - All Funds Service Gross Overtime Total Wages Awards Add Pays Wages & Holiday Wages City Council 40,245 - - 40,245 - 40,245 City Manager 219,060 - - 219,060 - 219,060 Information Technology 135,130 - 1,811 136,941 - 136,941 Human Resources 158,685 - - 158,685 - 158,685 City Clerk 114,317 - - 114,317 400 114,717 Finance 311,521 - - 311,521 400 311,921 Purchasing 121,929 - - 121,929 - 121,929 Police 2,353,190 - 94,324 2,447,514 165,144 2,612,658 Fire 1,800,462 - 45,945 1,846,407 257,754 2,104,161 Recreation 473,183 - - 473,183 - 473,183 Parks 316,061 - - 316,061 4,000 320,061 Right-of-Way 42,597 - - 42,597 - 42,597 Golf Club 361,365 - - 361,365 - 361,365 Golf Grounds 459,816 - - 459,816 1,000 460,816 Library 271,576 - - 271,576 - 271,576 Museum 163,262 - - 163,262 - 163,262 Cemetery 96,566 - - 96,566 600 97,166 Engineering Services 155,883 - - 155,883 250 156,133 Planning & Zoning 112,799 - - 112,799 150 112,949 Code Enforcement 97,160 - - 97,160 150 97,310 Fleet 296,000 - - 296,000 1,500 297,500 Facilities 244,991 - - 244,991 3,100 248,091 Streets 164,199 - - 164,199 1,000 165,199 Non-Departmental 50,000 - - 50,000 - 50,000 General Fund 8,559,997 - 142,080 8,702,077 435,448 9,137,525 FL Bldg Code Fund 180,185 - - 180,185 900 181,085 CDBG Fund 21,135 - - 21,135 - 21,135 Police-CRA 263,760 - 20,153 283,913 14,729 298,642 CRA 82,400 - - 82,400 - 82,400 CRA Fund 346,160 - 20,153 366,313 14,729 381,042 Customer Service 161,127 - - 161,127 500 161,627 Utility Services 375,393 - - 375,393 - 375,393 Water Operations 301,848 - - 301,848 4,550 306,398 Water Distribution 144,358 - - 144,358 22,800 167,158 Sewer Collect & Treatmt 435,465 - - 435,465 36,000 471,465 Non-Departmental 10,000 - - 10,000 - 10,000 Utilities Fund 1,428,191 - - 1,428,191 63,850 1,492,041 Solid Waste 628,934 - - 628,934 27,600 656,534 Recycling 31,955 - - 31,955 890 32,845 Non-Departmental 1,500 - - 1,500 - 1,500 Sanitation Fund 662,389 - - 662,389 28,490 690,879 Stormwater 190,810 - - 190,810 1,000 191,810 Non-Departmental 500 - - 500 - 500 Stormwater Fund 191,310 - - 191,310 1,000 192,310 TOTAL ALL FUNDS 11,389,367 - 162,233 11,551,600 544,417 12,096,017 48  Social Pension Retirement Health, Dental Work Unempl. Total FY 2014-15 Security Medicare Defined Benefit Defined Contrib & Life Ins. Comp Comp Benefits TOTAL 2,455 576 - - 73,407 49 - 76,487 116,732 13,900 3,251 61,368 8,504 16,175 371 - 103,569 322,630 7,909 1,850 39,999 - 20,652 219 - 70,629 207,569 9,530 2,229 11,079 7,318 10,340 254 - 40,750 199,436 6,580 1,539 10,960 4,957 15,209 183 - 39,428 154,145 17,676 4,134 71,685 4,789 65,791 506 - 164,581 476,502 7,304 1,708 18,274 3,746 10,061 195 - 41,288 163,217 141,936 33,194 656,901 10,750 418,249 48,958 - 1,309,988 3,922,645 114,243 26,718 754,151 - 257,859 68,914 - 1,221,885 3,326,046 27,372 6,401 55,177 12,581 64,935 12,467 - 178,933 652,116 18,088 4,231 64,194 5,563 62,187 10,534 - 164,797 484,857 2,283 534 12,609 - 10,209 3,020 - 28,655 71,252 21,918 5,126 29,971 - 8,596 5,378 - 70,989 432,355 27,081 10,193 86,780 7,539 53,142 6,569 - 191,304 652,120 16,595 3,881 41,330 1,744 5,713 744 - 70,007 341,583 9,397 2,178 34,676 1,538 34,219 566 - 82,574 245,836 5,269 1,232 28,584 - 25,651 5,030 - 65,766 162,932 9,001 2,105 1,479 9,948 21,590 249 - 44,371 200,505 7,043 1,647 18,430 3,205 29,220 191 - 59,737 172,685 5,699 1,333 28,759 - 14,948 1,720 - 52,459 149,768 15,995 3,741 49,292 7,497 63,894 5,806 - 146,225 443,725 14,413 3,361 48,287 5,600 30,381 9,180 - 111,222 359,313 10,010 2,341 10,728 7,046 11,028 11,520 - 52,673 217,872 - - - - - - 25,000 25,000 75,000 511,697 123,503 2,134,713 102,325 1,323,456 192,623 25,000 4,413,316 13,550,840 10,158 2,375 23,301 6,283 15,320 3,053 - 60,490 241,574 - - - - - - - - 21,135 13,621 3,185 65,363 - 24,774 6,232 - 113,175 411,818 5,076 1,187 7,600 2,913 17,373 2,293 - 36,442 118,843 18,697 4,372 72,963 2,913 42,147 8,525 - 149,617 530,661 9,094 2,127 7,620 6,397 22,428 258 - 47,924 209,553 21,982 5,141 71,382 9,061 56,250 4,209 - 168,025 543,418 17,251 4,035 72,772 4,064 38,008 8,121 - 144,251 450,648 7,986 1,868 28,050 2,480 27,372 9,115 - 76,871 244,028 24,527 5,736 71,211 10,466 106,448 11,575 - 229,963 701,429 - - - - - - - - 10,000 80,840 18,907 251,035 32,468 250,506 33,278 - 667,034 2,159,076 35,007 8,187 99,384 16,102 138,418 39,082 - 336,180 992,714 1,667 390 9,459 - 8,364 2,105 - 21,985 54,830 - - - - - - - - 1,500 36,674 8,577 108,843 16,102 146,782 41,187 - 358,165 1,049,044 11,009 2,575 21,978 6,597 27,544 12,442 - 82,145 273,955 - - - - - - - - 500 11,009 2,575 21,978 6,597 27,544 12,442 - 82,145 274,455 669,075 160,309 2,612,833 166,688 1,805,755 291,108 25,000 5,730,767 17,826,785 state contribution police 175,703 state contribution fire 124,386 18,126,874 49  CITY OF FORT WALTON BEACH, FL Full Time Equivalent (FTE) Position Summary Actual Budget Mid Year Budget Department 2011-12 2012-13 2013-14 2014-15 Changes 2015-16 City Manager 2.00 4.00 4.00 5.00 0.00 5.00 Human Resources 5.00 3.00 3.00 3.00 0.60 (a) 3.60 City Clerk 2.50 2.50 2.50 2.50 2.50 Financial Services 15.00 16.00 16.25 14.25 1.25 (b) 15.50 Police Services 70.99 59.99 60.99 61.38 0.52 (c) 61.90 Fire Services 37.00 37.00 37.00 38.00 (1.00) (d) 37.00 Recreation Services 73.63 71.41 70.28 68.44 3.09 (e) 71.53 Engineering Services 93.95 95.25 97.00 99.48 (4.48) (f) 95.00 Total Authorized FTE's 300.07 289.15 291.02 292.05 (0.02) 292.03 2014-15 Mid-Year Changes (a) Add Staff Assistant I 0.6 FTE (b) Adjust Purchasing Agent from 0.75 FTE to 1 FTE & correct reporting of warehouse staff (c) Adjust Communications Officer FTEs by .52 (d) Eliminate temporary Firefighter 1.00 FTE (e) Add 1.09 FTE's additional Recreation Attendant, convert Custodian to FT, & correct reporting of CRA maintenance staff (f) Move CRA Maintenance (2) & Warehouse (1) due to reporting changes, eliminate GIS Manager (1) & Recreation Specialist (.48) Full Time Equivalent (FTE) Positions 300 290 280 270 260 250 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 50 51  CITY OF FORT WALTON BEACH, FL Authorized Full-Time Equivalents BUDGET SUPPORT STAFF BUDGET SUPPORT STAFF BUDGET SENIOR MANAGEMENT 2015-16 (TECHNICAL & SERVICE DELIVERY) 2015-16 (TECHNICAL & SERVICE DELIVERY) 2015-16 City Manager (Charter Officer) 1.00 Accounting Coordinator 1.00 Property Administrator 1.00 City Clerk (Charter Officer) 1.00 Accounting Specialist 1.00 Public Information Officer 1.00 Human Resources Director 1.00 Accounting Technician 2.50 Purchasing Agent 1.00 Engineering & Utilities Director 1.00 Administrative Coordinator 9.50 Purchasing Coordinator 1.00 Finance Director 1.00 Adult Services Librarian 1.00 Records Clerk 2.50 Fire Chief 1.00 Athletic Coordinator 1.00 Recreation Attendant 1.10 Recreation Services Director 1.00 Building Code Inspector 1.00 Recreation Specialist 2.80 Police Chief 1.00 Chemical Specialist 1.00 Reserve Police Officer - FTE TOTAL 8.00 Childrens Services Librarian 1.00 Sanitation Foreman 1.00 % of Total Staff 3% Collections Systems Technician 3.00 Sanitation Operator 8.00 Combination Plans Examiner 1.00 School Crossing Guard 0.92 BUDGET Communications Officer 8.60 Senior Account Technician 1.00 MID-LEVEL MANAGEMENT 2015-16 Custodian 4.33 Senior Building Code Inspector 2.00 Battalion Chief 3.00 Driver Engineer 9.00 Senior GIS/CAD Analyst 1.00 Building Code Official 1.00 Equipment Mechanic 3.00 Senior Sanitation Operator 8.00 Cemetery Supervisor 1.00 Evidence Technician 1.00 Senior Traffic Technician 1.00 City Engineer 1.00 Executive Assistant 1.00 Service Worker I 10.00 Collection System Supervisor 1.00 Firefighter 15.00 Service Worker II 14.00 Communications Supervisor 1.00 GIS/CAD Analyst 2.00 Service Worker III 2.00 Comptroller 1.00 Golf Course Attendant 10.81 Sewer Equipment Operator 1.00 Development Services Manager 1.00 Greenskeeper 10.75 Small Engine Mechanic I 1.00 Budget & Grants Analyst 1.00 Heavy Equipment Mechanic 2.00 Staff Assistant I 1.10 Fire Captain 7.00 Heavy Equipment Operator 4.00 Staff Assistant II 1.00 Fire Marshal 1.00 Human Resources Generalist 2.00 Survey Chief 1.00 Fleet Shop Foreman 1.00 Information Technology Analyst 1.00 Survey Specialist 1.00 Fleet Supervisor 1.00 Library Assistant 4.52 Traffic Technician 1.00 Foreman 5.00 Lift Station Mechanic 1.00 Utilities Billing Specialist 2.00 Golf Course Operations Manager 1.00 Lube Technician 1.00 Utilities Inspector 1.00 Golf Course Operations Supervisor 1.00 Maintenance Technician 3.00 Wastewater Pretreatment Coordinator 1.00 Golf Course Maintenance Manager 1.00 Meter Reader 1.00 Water Distribution Foreman 1.00 Grounds Maintenance Supervisor 1.00 Museum Assistant 0.60 Water Treatment Operator 6.00 Information Technology Manager 1.00 Museum Operations Coordinator 1.00 Welder 1.00 Laboratory Supervisor 1.00 Museum Program Coordinator 1.00 FTE TOTAL 227.03 Lead Equipment Mechanic 1.00 Permit Specialist 1.00 % of Total Staff 78% Library Manager 1.00 Planner I 1.00 Maintenance Supervisor 1.00 Planning Specialist 1.00 Museum Manager 1.00 Police Corporal 6.00 Planner 1.00 Police Officer 29.00 Police Captain 2.00 Police Sergeant 6.00 Purchasing Manager 1.00 Records & Accredidation Manager 1.00 Recreation Coordinator 1.00 Recreation Supervisor 3.00 FULL TIME EQUIVALENT TOTAL 292.03 Recreation Program Supervisor 1.00 Sanitation Supervisor 1.00 Stormwater & Streets Supervisor 1.00 Utilities Supervisor 1.00 Full-Time Equivalent Staffing by Type Utilities Billing Supervisor 1.00 Water Operations Supervisor 1.00 FTE TOTAL 57.00 % of Total Staff 20% MID-LEVEL MANAGEMENT 19% SUPPORT STAFF 78% SENIOR MANAGEMENT 3% SENIOR MANAGEMENT MID-LEVEL MANAGEMENT SUPPORT STAFF 52  General Fund The General Fund encompasses 51.0% of the City’s activities and services and accounts for all financial resources not accounted for in other funds. Services such as police and fire protection, code enforcement, recreation, grounds maintenance, streets, along with internal support functions such as human resources, finance, purchasing, information technology, and fleet and facility maintenance are funded here. Revenue Highlights $20 Budget. 2015-16. …… $ Change % Change $15 Ad Valorem Taxes 5,489,292 175,584 3.3% Other Taxes 5,028,800 (139,873) (2.7)% Millions $10 Licenses & Permits 2,080,579 66,514 3.3% Intergov’t Revenue 2,696,770 186,309 7.4% Charges for Services 2,456,296 28,868 1.2% $5 Interest & Other 584,227 37,644 6.9% Interfund Transfers In 818,107 168,840 26.0% $0 Actual Actual Actual Budget Budget Use of Reserves 50,000 50,000 100.00% 2011-12 2012-13 2013-14 2014-15 2015-16 $19,204,0700 $573,886 3.1% Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations • The budget is predicated on maintaning the millage (Ad Valorem) rate at 5.7697 mills. One mill equals $1 per $1,000 of taxable property value. • The decline in other taxes is due to diminishing communication service tax revenues. Expenditure Highlights $24 Budget. $19 2015-16. …… $ Change % Change Personal Services 13,850,930 295,856 2.2% $14 Operations & Maintenance 3,266,257 285,308 9.6% Millions Capital Outlay/Imprvmt 992,969 (39,887) (3.9)% $9 Debt Service 1,057,312 32,006 3.1% Interfund Transfers Out 36,600 600 1.7% $4 Replenish Reserves 0 0 0.0% -$1 $19,204,070 $573,885 3.1% Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers • The personal services increase is attributable to Year 2 implementation of the Pay & Classification Study. • Operating expenses increased due to increasing cost of fuel and utilities, as well as maintaining sustainable operations. 53 54  001 GENERAL FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 4,240,342 4,119,512 5,323,693 5,313,708 0500-311-1000 Ad Valorem Taxes 5,489,292 3.30% 18,809 27,519 29,668 - 0500-311-2000 Delinquent Ad Valorem Taxes - 0.00% 35,918 28,105 31,874 - 0500-311-3000 Penalties & Interests - Ad Valorem Taxes - 0.00% $ 4,295,068 $ 4,175,136 $ 5,385,235 $ 5,313,708 Total Ad Valorem Taxes $ 5,489,292 3.30% 668,858 656,743 555,013 550,000 0500-312-4100 Local Option Fuel Tax 543,000 -1.27% - - 149,551 240,000 0500-312-4200 Local Option Fuel Tax - 2nd 242,000 0.83% 168,042 170,885 175,703 170,885 0800-312-5200 Insurance Premium Tax - Police Pension 175,703 2.82% 193,034 204,226 214,272 125,627 0900-312-5100 Insurance Premium Tax - Fire Pension 124,386 -0.99% $ 1,029,934 $ 1,031,854 $ 1,094,539 $ 1,086,512 Total Other Taxes $ 1,085,089 -0.13% 1,813,348 1,813,966 2,022,908 2,012,000 0500-314-1000 Electric 2,012,000 0.00% 236,288 239,510 253,599 251,000 0500-314-3000 Water 270,000 7.57% 161,792 199,877 236,697 247,000 0500-314-4000 Gas 233,000 -5.67% 11,805 10,646 13,381 10,000 0500-314-8000 Propane 10,267 2.67% $ 2,223,233 $ 2,264,000 $ 2,526,586 $ 2,520,000 Total Utility Taxes $ 2,525,267 0.21% 1,516,078 1,497,437 1,363,391 1,360,000 0500-315-1000 Communications Services Tax 1,243,441 -8.57% $ 1,516,078 $ 1,497,437 $ 1,363,391 $ 1,360,000 Total Communications Services Tax $ 1,243,441 -8.57% 194,033 169,320 204,040 199,061 0500-316-1000 Business Tax Receipts 171,000 -14.10% 3,789 3,316 4,594 3,000 0500-316-1010 Penalties - Business Tax Receipts 3,953 31.77% 30 - - 100 0500-316-1020 Transfer Fees 50 -50.00% $ 197,852 $ 172,636 $ 208,633 $ 202,161 Total Business Tax Receipts $ 175,003 -13.43% $ 9,262,165 $ 9,141,063 $ 10,578,384 $ 10,482,381 TOTAL TAXES $ 10,518,092 0.34% 101,652 - - - 1215-322-1000 Building Permits - 0.00% 5,018 - - - 1215-322-1001 Re-Inspection Fee - 0.00% 6,250 - - - 1215-322-1002 Working Without A Permit Fee - 0.00% 1,985 - - - 1215-322-1010 Notice of Commencement - 0.00% 5,379 - - - 1215-322-1020 Certificate of Occupancy/Completion/Use - 0.00% 33,951 - - - 1215-322-1030 Processing Fee - 0.00% 15,640 - - - 1215-322-2000 Electrical Permits - 0.00% 9,661 - - - 1215-322-3000 Plumbing Permits - 0.00% 5,521 - - - 1215-322-4000 Gas Permits - 0.00% 13,000 - - - 1215-322-5000 Mechanical Permits - 0.00% 759 - - - 1215-322-9090 Surcharge F.S. 468.631 & 553.721 - 0.00% $ 198,814 $ - $ - $ - Total Licenses & Permits $ - 0.00% 1,710,393 1,583,907 1,764,152 1,755,000 0500-323-1000 Electric 1,814,606 3.40% 158,338 176,233 219,346 217,000 0500-323-4000 Gas 217,000 0.00% 7,843 4,593 20,603 10,000 0500-323-7000 Solid Waste - Host Fee 20,000 100.00% $ 1,876,575 $ 1,764,733 $ 2,004,100 $ 1,982,000 Total Franchise Fees $ 2,051,606 3.51% 8,805 1,282 1,282 1,283 1240-325-1002 Girard Avenue 940 -26.73% 3,395 3,432 2,045 5,882 1240-325-1003 Stokes Avenue 3,432 -41.64% $ 12,200 $ 4,715 $ 3,327 $ 7,165 Total Special Assessments $ 4,373 -38.97% 517 1,293 575 800 0800-329-4000 Taxi Permit/Bicycle License 500 -37.50% 2,495 12,793 6,299 6,300 0900-329-2010 Fire Safety Plan Review 6,300 0.00% 12,361 10,035 7,209 13,500 1205-329-1001 Zoning/Variances Fees 13,500 0.00% 2,391 16,568 1,529 4,300 1205-329-2000 Zoning Site Plan Review 4,300 0.00% 34,719 - - - 1215-329-1000 Building Plan Review - 0.00% 2,924 - - - 1215-329-3000 Sign/Banner Permit - 0.00% $ 55,407 $ 40,688 $ 15,612 $ 24,900 Total Other Licenses & Permits $ 24,600 -1.20% $ 2,142,995 $ 1,810,136 $ 2,023,039 $ 2,014,065 TOTAL LICENSES & PERMITS $ 2,080,579 3.30% 14,614 16,357 - 15,000 0500-333-1000 Housing Authority 15,000 0.00% $ 14,614 $ 16,357 $ - $ 15,000 Total Federal Payments In Lieu of Taxes $ 15,000 0.00% 001-Revenues 8/27/2015 10:42 AM 55  001 GENERAL FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 53,589 85,916 182,099 - 331 Federal Grants - 0.00% $ 53,589 $ 85,916 $ 182,099 $ - Total Federal Grants $ - 0.00% 15,824 455 - - 334 State Grants - 0.00% $ 15,824 $ 455 $ - $ - Total State Grants $ - 0.00% 711,450 721,034 749,706 719,000 0500-335-1221 Municipal Revenue Sharing 812,774 13.04% 11,402 9,613 9,692 12,000 0500-335-1400 Mobile Home Licenses 14,000 16.67% 27,249 30,856 33,677 34,000 0500-335-1500 Alcoholic Beverage License 33,000 -2.94% 1,529,412 1,584,499 1,657,626 1,628,000 0500-335-1800 Sales Tax 1/2 - 5th Cent 1,718,000 5.53% 5,270 6,120 6,970 5,600 0900-335-2100 Fire Supplemental Compensation 5,800 3.57% $ 2,284,783 $ 2,352,122 $ 2,457,671 $ 2,398,600 Total State Shared Revenues $ 2,583,574 7.71% 30,000 - - - 337 Local Grants - 0.00% 76,017 71,441 69,201 70,861 1500-337-7000 Library Cooperative Funding 73,596 3.86% $ 106,017 $ 71,441 $ 69,201 $ 70,861 Total Other Grants $ 73,596 3.86% 45,041 36,991 26,481 26,000 0500-338-1000 County Business Tax Receipt - Municipality Share 24,600 -5.38% $ 45,041 $ 36,991 $ 26,481 $ 26,000 Total Local Shared Revenues $ 24,600 -5.38% $ 2,519,868 $ 2,563,283 $ 2,735,453 $ 2,510,461 TOTAL INTERGOVERNMENTAL REVENUE $ 2,696,770 7.42% 400 475 375 300 0500-341-3000 Administrative Fee - Returned Checks 300 0.00% 2,163 379 287 2,500 0500-341-3100 Administrative & Billing Fees - Fuel - -100.00% 6,875 5,400 5,800 2,410 1060-341-9110 Passport Fees - Library 2,716 12.70% 1,850 1,325 950 250 1070-341-9110 Passport Fees - Museum 250 0.00% 3,060 3,200 3,200 3,100 1200-341-3001 Overhead Banner Installation Fee 3,300 6.45% 26 59 - - 1200-341-9310 Engineering Drawings - 0.00% - - - 50 1230-341-9330 Special Events - Barricades, Orange Cones 50 0.00% 482 - 281 200 1230-341-9600 Sign Shop Sales 300 50.00% - - 4,781 - 1500-341-3010 Admin Service Fees - Documents - 0.00% - 200 - 200 1500-341-9120 Election Qualifying Fees - -100.00% 1,088 3,338 - 500 1500-341-9300 Photo Copies/Certifying 200 -60.00% 187 675 986 - 1500-341-9400 Billing Work Orders - 0.00% $ 16,131 $ 15,052 $ 16,660 $ 9,510 Total General Government $ 7,116 -25.17% 171 3,464 2,532 6,800 0800-342-1000 Law Enforcement Services 3,000 -55.88% 227 - - - 0800-342-1020 Witness Fees - 0.00% 1,476 - - - 0800-342-1200 Fingerprinting - 0.00% - 220 6,436 1,876 0800-342-1300 Police Special Events 3,000 59.91% 275 - - - 0800-342-1400 Wrecker Inspection - 0.00% 7,337 - - - 0800-342-1700 Record Checks - 0.00% 1,691 1,390 3,413 1,500 0800-342-1800 Photo Copies 3,000 100.00% 1,553 225 1,080 1,500 0900-342-2200 Safety Permits & Licenses 1,000 -33.33% 1,500 250 - 250 0900-342-2300 Fire Prevention Programs 250 0.00% 20,479 12,350 8,107 18,500 0900-342-2700 Annual Safety Inspection Fees 18,500 0.00% $ 34,708 $ 17,898 $ 21,568 $ 30,426 Total Public Safety $ 28,750 -5.51% 189,090 192,630 143,150 180,000 1080-343-8000 Sale of Lots 183,000 1.67% 23,215 3,885 14,545 8,000 1080-343-8100 Crypt Sales 8,000 0.00% 9,120 10,635 15,455 9,000 1080-343-8200 Niche Sales 9,000 0.00% 9,900 8,295 4,175 8,000 1080-343-8300 Weekend/Holidays Interments 8,000 0.00% 184,690 152,345 179,150 175,000 1080-343-8400 Openings/Closings 175,000 0.00% 1,032 2,228 2,536 - 1080-343-8500 Transfer Fees - 0.00% $ 417,047 $ 370,018 $ 359,011 $ 380,000 Total Cemetery $ 383,000 0.79% 42,503 42,503 42,503 42,505 1015-344-9007 DOT Right-of-Way Maintenance Contract 43,774 2.99% 4,670 4,550 6,050 5,000 1240-343-9100 Cut Paved Surface/Curb 5,100 2.00% 75,564 77,830 94,208 97,035 1240-344-9008 DOT Lighting Maintenance Contract 99,946 3.00% - - - - 1240-344-9009 DOT Traffic Signal Maintenance Contract 63,688 100.00% 001-Revenues 8/27/2015 10:42 AM 56  001 GENERAL FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change $ 122,737 $ 124,883 $ 142,762 $ 144,540 Total Transportation $ 212,508 47.02% 160,398 126,673 93,508 147,000 1000-347-2000 Program Revenue 147,000 0.00% 18,092 20,237 15,038 29,605 1000-347-2011 Program Revenue - Not City Staff Provided 29,605 0.00% 20,800 25,630 23,255 26,750 1000-347-2100 Sponsorship Revenue 26,750 0.00% 24,168 26,503 17,411 16,800 1000-347-2200 Rental - Auditorium, Rec Centers, etc 16,800 0.00% 24,384 22,485 17,479 24,150 1000-347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 24,150 0.00% 474 534 24 - 1000-347-2400 Non Cash/Check Payment - 0.00% - - 50 - 1000-347-2410 Non Cash/Check Payment Exempt - 0.00% 1,390 1,155 1,610 1,456 1000-347-4030 Holiday Parade Entry Fee 1,456 0.00% - - 621 - 1230-347-4020 Special Event - Landing Non Tax - 0.00% $ 249,706 $ 223,217 $ 168,996 $ 245,761 Total Recreation $ 245,761 0.00% 8,561 8,934 7,485 9,500 1010-347-2200 Rentals - Liza Jackson 9,500 0.00% 2,250 2,811 2,865 2,500 1010-347-2210 Rentals tax-exempt - Liza Jackson 2,500 0.00% 1,910 2,060 4,525 2,100 1010-347-4010 Spec Evt - Landing 2,100 0.00% 4,129 8,912 7,425 5,900 1010-347-4020 Spec Evt tax-exempt - Landing 5,900 0.00% 6 - - - 1010-347-4330 Special Event Misc Charge - 0.00% 10,897 8,332 9,020 9,500 1010-347-5910 Boat Launch Fee - -100.00% $ 27,753 $ 31,049 $ 31,320 $ 29,500 Total Parks $ 20,000 -32.20% 1,665 2,310 - - 1020-347-2200 Rental - Center, etc - 0.00% 360 280 - - 1020-347-2210 Rental - Tax Exempt - 0.00% 15,327 11,939 7,525 - 1020-347-5610 Memberships - 0.00% 13,099 11,014 9,168 - 1020-347-5611 Program Revenue - Not City Staff Provided - 0.00% 13 40 28 - 1020-347-5620 Copy Machine - 0.00% 158 80 - - 1020-347-5630 Commissions on Shop - 0.00% 497 502 185 - 1020-347-5640 Concessions - 0.00% $ 31,119 $ 26,165 $ 16,906 $ - Total Senior Center $ - 0.00% - - 594,526 669,152 1040-347-5000 Greens Fees 650,000 -2.86% - - 11,842 51,295 1040-347-5020 Tournament Fees 51,295 0.00% - - 67,903 - 1040-347-5020 Tournament Fees - Tax Exempt - 0.00% - - 55,386 - 1040-347-5099 Complementary Green Fees - 0.00% - - 93,208 105,000 1040-347-5100 Membership Fees 100,000 -4.76% - - 511,170 542,000 1040-347-5200 Golf Cart Rental 531,000 -2.03% - - 1,166 1,800 1040-347-5210 Pull Cart Rental 1,800 0.00% - - 40,909 - 1040-347-5299 Complimentary Golf Cart Fees - 0.00% - - 68,515 68,000 1040-347-5300 Driving Range 67,000 -1.47% - - 75,386 73,020 1040-347-5400 Rental and Lease Income - Restaurant & Pro Shop 73,498 0.66% - - 2,040 1,800 1040-347-5510 GHIN Handicapping Service 1,920 6.67% - - 11,553 3,400 1040-347-5900 League Play 8,300 144.12% - - 3,840 - 1040-347-5900 League Play - Tax Exempt - 0.00% - - (134) - 1040-347-5920 Cash Over/(Under) 123 0.00% $ - $ - $ 1,537,311 $ 1,515,467 Total Golf Club $ 1,484,936 -2.01% 2,360 2,425 2,005 2,400 1060-347-1000 Library Fees 2,900 20.83% 5,180 5,956 7,004 5,800 1060-347-1010 Photo Copy Revenue 7,200 24.14% 525 550 286 400 1060-347-1210 Rentals - Taxable 400 0.00% 25 175 - 25 1060-347-1220 Rentals - Tax Exempt 25 0.00% $ 8,090 $ 9,106 $ 9,295 $ 8,625 Total Library $ 10,525 22.03% 879 58 29 900 1070-347-2000 Program Revenue 900 0.00% 25,890 30,215 31,013 27,500 1070-347-3500 Admission Fees 29,000 5.45% 27,697 26,909 31,238 27,000 1070-347-3510 Merchandise Sales 24,000 -11.11% 7,974 8,254 7,372 8,200 1070-347-3520 Fees - Tax Exempt 9,800 19.51% $ 62,440 $ 65,436 $ 69,652 $ 63,600 Total Museum $ 63,700 0.16% $ 969,731 $ 882,824 $ 2,373,478 $ 2,427,428 TOTAL CHARGES FOR SERVICES $ 2,456,296 1.19% 001-Revenues 8/27/2015 10:42 AM 57  001 GENERAL FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 47,059 46,449 32,845 39,000 0800-351-5000 Traffic Fines 39,000 0.00% 25,537 26,365 21,330 13,000 0800-351-5030 Traffic Fines - Law Enforcement Automation 13,000 0.00% $ 72,596 $ 72,814 $ 54,176 $ 52,000 Total Traffic Fines $ 52,000 0.00% 12,183 12,525 12,553 12,000 1060-352-1000 Library Fines 10,700 -10.83% 200 140 306 200 1060-352-1010 Lost Publications 200 0.00% $ 12,383 $ 12,665 $ 12,859 $ 12,200 Total Library Fines $ 10,900 -10.66% 6,245 4,735 710 3,600 0800-354-1100 Parking Citations 3,000 -16.67% 2,025 1,050 825 1,900 0800-354-1200 False Alarm Fines - Police 500 -73.68% 950 - (700) 500 0900-354-1200 False Alarm Fines - Fire 500 0.00% - 103,603 19,227 24,000 1217-354-1000 Code Enforcement - Fines 30,000 25.00% 10,000 6,825 12,025 7,500 1217-354-1010 Code Enforcement - Fees 7,500 0.00% $ 19,220 $ 116,213 $ 32,087 $ 37,500 Total Violations of Local Ordinances $ 41,500 10.67% $ 104,199 $ 201,691 $ 99,122 $ 101,700 TOTAL FINES & FORFEITURES $ 104,400 2.65% 47,190 65,521 123,469 135,000 1500-361-1000 Interest Income 162,000 20.00% 41,349 19,900 - - 1500-361-1004 Interest Income - Golf Fund 1999 Bond debt payoff - 0.00% 7,377 6,821 6,184 6,900 1500-361-2000 Dividend Income 8,300 20.29% 16,904 (31,719) (13,093) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (1,037) (48,210) (15,462) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 111,782 $ 12,314 $ 101,098 $ 141,900 Total Interest Income $ 170,300 20.01% 3,785 3,753 4,788 3,000 1010-362-1000 Rentals & Leases 4,913 63.78% - - 24,600 24,600 1040-362-2010 Rental and Lease Income - Golf Tower 24,600 0.00% 224,761 228,526 232,092 196,250 1500-362-1000 Rental and Lease Income 232,284 18.36% $ 228,546 $ 232,280 $ 261,480 $ 223,850 Total Rents and Royalties $ 261,797 16.95% 16,440 16,754 40,116 12,000 1500-364-1000 Sale of Surplus - Assets - -100.00% - - 8,003 - 1500-364-1020 Sale of Surplus - Scrap - 0.00% 914 779 736 700 1220-365-1010 Sale of Used Oil 700 0.00% $ 17,354 $ 17,533 $ 48,856 $ 12,700 Total Disposal of Fixed Assets $ 700 -94.49% - 10,175 - - 0100-366-1000 Contributions/Donations - City Council - 0.00% 1,327 4,893 2,995 - 0800-366-1000 Contributions/Donations - Police - 0.00% - 320 478 - 0800-366-1011 Contributions/Donations - Coin/Pin - 0.00% - 1,054 1,165 - 0800-366-1071 Contributions/Donations - Citizens Police Acad - 0.00% - 2,088 - - 0800-366-3010 Designated Donations - 0.00% - 4,500 - - 0900-366-1000 Contributions/Donations - Fire - 0.00% 606 1,021 2,430 - 1000-366-1000 Contributions/Donations - Recreation - 0.00% 2,217 14,300 13,103 - 1010-366-1000 Contributions/Donations - Parks - 0.00% 11 2 - - 1015-366-1000 Contributions/Donations - Right-of-Way - 0.00% 5,052 3,468 1,944 - 1020-366-1000 Contributions/Donations - Senior Center - 0.00% 2,842 3,710 6,105 - 1060-366-1000 Contributions/Donations - Library - 0.00% 5,363 1,516 2,649 - 1070-366-1000 Contributions/Donations - Museum - 0.00% - 1,930 1,630 - 1200-366-1000 Contributions/Donations - Engineering - 0.00% 20 1,500 - - 1500-366-1000 Contributions/Donations - General - 0.00% - - 6,158 - 1500-366-6000 Contributions/Donations - Capital - 0.00% $ 17,438 $ 50,476 $ 38,657 $ - Total Contributions/Donations $ - 0.00% 28 - - 20 0800-369-1710 Police Patches 20 0.00% - - 729 - 0800-369-9020 Abandoned Property - - 608 - 1040-369-9000 Miscellaneous Revenues - 0.00% 1,722 1,581 2,124 1,600 0000-369-9091 Discounts 1,600 0.00% 19,320 11,389 17,387 - 1500-369-1000 Worker's Comp Proceeds - 0.00% 93 306 - 50 1500-369-1500 City Clerk Store 50 0.00% 328 - - - 1500-369-3000 Proceeds - Insurance - 0.00% 360 360 360 360 1500-369-5000 Proceeds - Sales Tax Credit 360 0.00% 91,966 44,926 10,139 64,403 1500-369-9000 Miscellaneous 45,000 -30.13% 001-Revenues 8/27/2015 10:42 AM 58  001 GENERAL FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change $ 113,818 $ 58,563 $ 31,347 $ 66,433 Total Other Revenues $ 47,030 -29.21% $ 488,939 $ 371,165 $ 481,438 $ 444,883 TOTAL INTEREST & OTHER REVENUES $ 479,827 7.85% - - - - 1600-381-2700 Transfer from FBC Fund - 0.00% 21,486 3,290 - - 1600-381-2400 Transfer from Beal Memorial Cemetery Fund 68,336 100.00% 29,295 - - - 1600-381-2500 Transfer from CDBG Fund - 0.00% 78,076 - - - 1600-381-9119 Transfer from CRA Fund - 0.00% 959,557 320,536 490,433 519,267 1600-382-4100 Transfer from Utilities Fund 619,771 19.35% 708,039 130,000 130,000 130,000 1600-382-4300 Transfer from Sanitation Fund 130,000 0.00% 53,432 - - - 1600-382-4400 Transfer from Golf Fund - 0.00% 15,022 - - - 1600-382-4500 Transfer from Stormwater Fund - 0.00% $ 1,864,906 $ 453,826 $ 620,433 $ 649,267 Total Interfund Transfers $ 818,107 26.00% - 13,046,323 - - 1500-384-1075 Proceeds from Debt - 0.00% $ - $ 13,046,323 $ - $ - Total Proceeds from Debt/Loans $ - 0.00% - - - - 1600-389-9600 Approp. from Restricted Fund Balance - Harvey Trust 50,000 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 50,000 100.00% $ 1,864,906 $ 13,500,149 $ 620,433 $ 649,267 TOTAL TRANSFERS IN $ 868,107 33.71% $ 17,352,803 $ 28,470,310 $ 18,911,347 $ 18,630,185 TOTAL FUND REVENUES $ 19,204,070 3.08% 001-Revenues 8/27/2015 10:42 AM 59  001 GENERAL FUND - 0100 CITY COUNCIL Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: - 200 - 200 341-9120 Election Qualifying Fees - -100.00% - 10,175 - - 366-1000 Contributions/Donations - 0.00% $ - $ 10,375 $ - $ 200 TOTAL REVENUES $ - -100.00% Personal Services: 39,379 38,570 38,570 40,111 511-1100 Executive Salaries 40,245 0.33% 2,442 2,391 2,391 2,487 511-2100 FICA Taxes 2,455 -1.29% 571 559 559 582 511-2101 Medicare 576 -1.03% 67,110 73,847 63,538 81,037 511-2300 Dental, Life & Health Insurance 73,407 -9.42% 76 75 64 298 511-2400 Worker's Compensation 49 -83.56% $ 109,576 $ 115,443 $ 105,123 $ 124,515 Total Personal Services $ 116,732 -6.25% Operating Expenditures: 5,916 25,254 11,518 - 511-3100 Professional Services - 0.00% 39,690 78,827 74,200 80,000 511-3101 Legal Services 68,000 -15.00% 102,310 101,710 82,800 82,710 511-3400 Other Services 82,710 0.00% 4,809 4,749 8,442 13,700 511-4000 Travel and Per Diem 18,383 34.18% 271 565 115 142 511-4100 Communication Services 99 -30.28% 2,409 1,309 - - 511-4400 Rentals & Leases - 0.00% 16 - 619 700 511-4700 Printing & Binding 700 0.00% - 5,000 199 - 511-4800 Promotional Activities - 0.00% 2,713 525 - - 511-4801 Special Events - 0.00% - 14,566 - 16,000 511-4910 Election Expense - -100.00% 4,992 7,820 3,262 2,900 511-5200 Operating Supplies 11,300 289.66% - - - - 511-5210 Uniform Expense 800 100.00% 433 - 220 - 511-5231 Computer Hardware/Software - 0.00% 2,646 2,358 2,165 2,350 511-5400 Books, Dues & Publications 3,909 66.34% 1,625 1,930 3,795 800 511-5500 Training 5,175 546.88% Non-Operating: 30,593 32,304 15,962 21,923 511-8200 Grants & Aids 41,949 91.35% $ 198,423 $ 276,919 $ 203,296 $ 221,225 Total Operating Expenditures $ 233,025 5.33% Capital Outlay: - 7,000 701 - 511-6420 Computer Hardware/Software - 0.00% $ - $ 7,000 $ 701 $ - Total Capital Outlay $ - 0.00% Debt Service - - 205 210 581-9121 Transfer to Debt Service Fund 184 -12.38% Phone System Lease - year 3 of 6 $ - $ - $ 205 $ 210 Total Debt Service $ 184 -12.38% $ 308,000 $ 399,362 $ 309,324 $ 345,950 TOTAL EXPENSES $ 349,941 1.15% $ (308,000) $ (388,987) $ (309,324) $ (345,750) NET REVENUE / (EXPENSE) $ (349,941) 1.21% 0100-City Council 8/27/2015 8:41 AM 60 CITY COUNCIL Share of City Budget $349,941, 0.9% DESCRIPTION The City Council is the legislative body of the City. It is comprised of the Mayor and seven Council members, elected on a citywide basis in odd years for four-year, staggered terms. City Council meets on the second and fourth Tuesday of each month at 6:00pm in the Council Chambers located at City Hall. The City Council appoints the City Manager, City Clerk, City Attorney, and members of Boards and Committees, as well as adopts ordinances and resolutions setting City policy. MISSION To enhance and protect the Community by providing quality services. STRATEGIC PLAN (March 2015) Plan Initiative Action Item Status Economic Economic Diversity & Diversify the economy of the City so that it is not singularly over- Development Resiliency dependent on any one economic driver Quality of Life Reduce Vagrancy Develop a specific plan for addressing vagrancy and the challenges of the chronic homeless. Economic Expand CRA Boundaries & Enhance redevelopment in the CRA, as well as improving the Development Visibility quality in CRA neighborhoods, including visible projects. Economic Master Plan 1. Develop a community strategic plan that engages all major Development institutional stakeholders. 2. Develop a public facilities master plan. 3. Discuss shared services and contracted service models to enable more efficient operations. 61  001 GENERAL FUND - 0200 CITY MANAGER Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 2.00 2.00 2.00 3.00 Number of Funded Employees (FTE's) 3.00 38,149 53,012 79,608 93,523 512-1200 Regular Salaries 96,450 3.13% 788 1,654 - - 512-1202 Incentive/Merit Pay - 0.00% 9,578 10,944 11,697 13,475 512-2100 FICA Taxes 13,900 3.15% 2,240 2,559 2,911 3,152 512-2101 Medicare 3,251 3.14% 36,223 55,582 58,521 61,748 512-2200 Retirement Contributions 61,368 -0.61% - - 1,312 1,930 512-2204 Retirement Contributions - DC Plan 2,009 4.08% 3,455 6,223 6,243 6,243 512-2210 Deferred Compensation 6,495 4.04% 13,691 10,102 13,659 15,452 512-2300 Dental, Life & Health Insurance 16,175 4.68% 250 353 365 384 512-2400 Worker's Compensation 371 -3.33% $ 208,130 $ 255,927 $ 290,183 $ 315,547 Total Personal Services $ 322,630 2.24% Operating Expenditures: 2,162 3,050 6,951 3,230 512-4000 Travel and Per Diem 4,020 24.46% 822 2,369 1,097 1,386 512-4100 Communication Services 1,386 0.00% 69 37 102 155 512-4200 Postage 155 0.00% - - - - 512-4610 Maintenance Contracts 4,500 100.00% 16 - - 600 512-4700 Printing & Binding - -100.00% 549 400 337 200 512-5100 Office Supplies (Gift Certificate cards to ee) 200 0.00% 118 444 882 36 512-5200 Operating Supplies 5,216 14388.89% - - 195 300 512-5210 Uniform Expense 270 -10.00% 402 - 271 100 512-5231 Computer Hardware/Software - -100.00% 1,371 1,657 1,672 2,172 512-5400 Books, Dues & Publications 3,642 67.68% 2,185 915 2,338 2,240 512-5500 Training 1,745 -22.10% $ 7,695 $ 8,873 $ 13,844 $ 10,419 Total Operating Expenditures $ 21,134 102.84% Capital Outlay: - 654 - 900 512-6402 Equipment - -100.00% 520 - 1,000 - 512-6420 Computer Hardware/Software - 0.00% $ 520 $ 654 $ 1,000 $ 900 Total Capital Outlay $ - -100.00% Debt Service - - 559 425 581-9121 Transfer to Debt Service Fund 553 30.12% Phone System Lease - year 3 of 6 $ - $ - $ 559 $ 425 Total Debt Service $ 553 30.12% $ 216,346 $ 265,454 $ 305,587 $ 327,291 TOTAL EXPENSES $ 344,317 5.20% $ (216,346) $ (265,454) $ (305,587) $ (327,291) NET REVENUE / (EXPENSE) $ (344,317) 5.20% 0200-City Manager 8/27/2015 8:46 AM 62 CITY MANAGER Share of City Budget $344,317, 0.9% DESCRIPTION The City Manager is the chief administrative official for the City. The City Manager's office coordinates, implements, and evaluates all policies, procedures, and programs; recommends and provides information to City Council; proposes the annual budget; provides an avenue for citizens to direct their requests, complaints, and needs; and provides communications and support by overseeing information technology and serving as a liaison between departments, the media, and citizens. MISSION Support the City Council in the development of policy by assembling and analyzing data and making recommendations; provide leadership and direction to employees in implementation of policies, programs, and daily operations; and ensure that the City of Fort Walton Beach government provides municipal services and infrastructure necessary for a high quality of life for our citizens in a fiscally responsible manner. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Communicate Effectively w/ City Council & Public on Current Issues Customer Satisfaction with Overall City Services n/a 84% 76% N/A 92% 95% Promote Organizational Efficiency Overall Employee Satisfaction (Strongly Agree & Agree) 69.2% 72.0% 81.0% 85% 80% 83% Performance Excellence / Leadership Training Courses n/a 12 6 6 10 10 Deliver Services in Most Cost-Efficient Manner Cost of Services per Citizen - General Fund $913 $872 $933 annual measure $899 $920
Develop incentives for a Neighborhood Redevelopment Program.
Continue to effectively market the City to citizens, visitors, and potential business owners.
Aggressively pursue expansion opportunities for services and possible annexation. FUTURE GOALS (FY17 & FY18)
Focus on redevelopment in the Commerce and Technology Park
Continue to enhance the Economic Development "toolbox" for the City to attract industries.
Create additional programs to assist Commercial Properties with redevelopment. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Conducted a successful Strategic Planning Session with City Council to continue the positive direction of the City.
Through the Community Solutions Board of Directors, began construction of Phase I of a Homeless Resource Center.
Developed a Business Accelerator / Incubator within the City, focused on veterans and families.
Advocated with the Florida League of Cities on issues affecting Home Rule, Homelessness, Stormwater Infrastructure, etc. 63  001 GENERAL FUND - 0220 INFORMATION TECHNOLOGY Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 2.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 2.00 126,746 126,938 129,542 131,860 516-1200 Regular Salaries 135,130 2.48% - - 162 - 516-1201 Service Awards - 0.00% 1,397 2,087 108 - 516-1202 Incentive/Merit Pay - 0.00% - - 62 - 516-1400 Overtime - 0.00% 1,800 1,803 1,809 1,805 516-1503 Auto Allowance 1,811 0.30% 7,482 7,618 7,566 7,637 516-2100 FICA Taxes 7,909 3.56% 1,750 1,782 1,769 1,786 516-2101 Medicare 1,850 3.55% 33,637 36,161 38,190 40,481 516-2200 Retirement Contributions 39,999 -1.19% 18,252 14,418 19,125 19,762 516-2300 Dental, Life & Health Insurance 20,652 4.50% 247 251 232 227 516-2400 Worker's Compensation 219 -3.53% $ 191,309 $ 191,057 $ 198,565 $ 203,559 Total Personal Services $ 207,569 1.97% Operating Expenditures: 93,546 99,808 114,792 116,126 516-3100 Professional Services 121,812 4.90% 693 - - 800 516-4000 Travel and Per Diem 1,425 78.13% 40,377 43,168 39,138 39,560 516-4100 Communication Services 36,245 -8.38% 8,655 10,467 8,972 9,000 516-4630 Equipment Repair 10,000 11.11% 438 1,255 1,041 1,500 516-5200 Operating Supplies 1,500 0.00% 3,690 1,976 3,987 4,000 516-5231 Computer Hardware/Software 6,500 62.50% 444 2,130 2,190 2,389 516-5400 Books, Dues & Publications 2,546 6.57% 75 - - 75 516-5500 Training 495 560.00% $ 147,917 $ 158,804 $ 170,120 $ 173,450 Total Operating Expenditures $ 180,523 4.08% Capital Outlay: 13,191 19,010 13,305 5,100 516-6420 Computer Hardware/Software 16,075 215.20% - 51,442 - - 516-6821 Software - 0.00% $ 13,191 $ 70,453 $ 13,305 $ 5,100 Total Capital Outlay $ 16,075 215.20% Debt Service - - 818 850 581-9121 Transfer to Debt Service Fund 737 -13.30% Phone System Lease - year 3 of 6 $ - $ - $ 818 $ 850 Total Debt Service $ 737 -13.30% $ 352,417 $ 420,314 $ 382,808 $ 382,959 TOTAL EXPENSES $ 404,904 5.73% $ (352,417) $ (420,314) $ (382,808) $ (382,959) NET REVENUE / (EXPENSE) $ (404,904) 5.73% 0220-Info Tech 8/27/2015 8:48 AM 64 INFORMATION TECHNOLOGY Share of City Budget $404,904, 1.1% DESCRIPTION Information Technology is responsible for the operation and maintenance of the City's network, computers, servers, website, and telecommunications in order to facilitate the daily work of employees as well as provide easily accessible information and services to citizens. MISSION Provide Citywide information technology services that are secure and highly accessible. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Current Technology to Users Computers, Servers, Laptops & Tablets Replaced 14% 10% 24% 17% 20% 13% Police Laptops Replaced 21% 0% 59% 26% 27% 15% Support Department Productivity by Minimizing Downtime Hours of Downtime: Public Safety (police & fire) 6 6 5 0 12 10 Hours of Downtime: Non-Public Safety 7 10 5 3 24 20
Ensure current technology to users by replacing desktop computers and servers that are 5 years old.
Ensure current technology to police department by replacing laptops every five years.
Ensure no more than 10 hours of downtime for public safety personnel.
Ensure no more than 20 hours of downtime for non-public safety personnel. FUTURE GOALS (FY17 & FY18)
Continue to implement new technology to increase security on the City's network.
Continue to implement changes to the City network for improved disaster protection. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Added City Golf Club, Fire Station 7 and the new Recreation Center to the Fiber Optic Network.
Restructured the Cox Business Internet feed to the City to increase speed and dependability. 65  001 GENERAL FUND - 0300 HUMAN RESOURCES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.60 78,053 61,517 64,226 75,206 513-1100 Executive Salaries 77,071 2.48% 68,077 62,580 67,569 67,508 513-1200 Regular Salaries 81,614 20.90% - - 108 - 513-1201 Service Awards - 0.00% 2,745 2,764 - - 513-1202 Incentive/Merit Pay - 0.00% 9,638 7,283 7,410 7,992 513-2100 FICA Taxes 9,530 19.24% 2,254 1,703 1,733 1,869 513-2101 Medicare 2,229 19.25% 12,164 9,082 10,788 11,213 513-2200 Retirement Contributions 11,079 -1.19% 6,174 1,534 6,331 7,190 513-2204 Retirement Contributions - DC Plan 7,318 1.79% 19,757 19,098 20,299 21,615 513-2300 Dental, Life & Health Insurance 10,340 -52.16% 280 240 232 242 513-2400 Worker's Compensation 254 4.69% $ 199,143 $ 165,802 $ 178,696 $ 192,835 Total Personal Services $ 199,436 3.42% Operating Expenditures: 13,200 15,299 20,435 16,669 513-3100 Professional Services 23,433 40.58% 31,632 - - - 513-3101 Legal Services - 0.00% 4,369 7,090 7,622 6,000 513-3102 Employee Physicals & Immunizations 6,000 0.00% 1,658 1,729 4,015 - 513-3400 Other Services - 0.00% 723 - 935 1,500 513-4000 Travel and Per Diem 800 -46.67% 1,356 2,720 1,223 1,178 513-4100 Communication Services 1,305 10.78% 565 2,354 564 190 513-4200 Postage 190 0.00% 1,603 1,946 2,001 1,983 513-4400 Rentals & Leases 758 -61.78% 50 2,900 631 - 513-4700 Printing & Binding - 0.00% 806 50 283 600 513-4920 Advertising 600 0.00% 2,413 2,755 2,623 2,300 513-5100 Office Supplies 2,600 13.04% 13,760 11,008 11,170 9,700 513-5200 Operating Supplies 9,750 0.52% 165 - 799 - 513-5231 Computer Hardware/Software - 0.00% 348 483 514 663 513-5400 Books, Dues & Publications 608 -8.30% 1,088 - 1,729 350 513-5500 Training 825 135.71% $ 73,736 $ 48,332 $ 54,544 $ 41,133 Total Operating Expenditures $ 46,869 13.95% Capital Outlay: - 630 690 - 513-6420 Computer Hardware/Software 21,490 100.00% $ - $ 630 $ 690 $ - Total Capital Outlay $ 21,490 100.00% Debt Service - - 614 638 581-9121 Transfer to Debt Service Fund 737 15.52% Phone System Lease - year 3 of 6 $ - $ - $ 614 $ 638 Total Debt Service $ 737 15.52% $ 272,879 $ 214,764 $ 234,545 $ 234,606 TOTAL EXPENSES $ 268,532 14.46% $ (272,879) $ (214,764) $ (234,545) $ (234,606) NET REVENUE / (EXPENSE) $ (268,532) 14.46% 0300-HR 8/27/2015 8:50 AM 66 HUMAN RESOURCES Share of City Budget $268,532, 0.7% DESCRIPTION Human Resources recruits new employees and works to retain existing employees, maintains personnel records, coordinates employee benefits, and enforces personnel policies. MISSION Provide effective personnel services through the development, implementation, and equitable administration of policies and procedures; recruit qualified personnel; maintain a well-trained work force; and foster productivity, innovation, and a climate of success in the workplace. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Goals & Efficiency Improvements Citywide tracking of Disciplinary & Grievance (Consistency) n/a 0% n/a Process Improvements (Training/Tracking/Improve new hire processing) Attract and Retain a High-Quality Workforce Career Development and Training Classes Held n/a 38 14 18 10 12 Employees Recognized (Yearly) 27 14 46 12 24 24 Managers Recognized (Yearly) 11 1 6 3 12 12 Turnover Rate: Public Safety Personnel n/a 5% 3% annual measure 20% 15% Turnover Rate: Non-Public Safety Personnel n/a 41% 45% annual measure 12% 8%
Redesign the performance evaluation for all positions and create a raters guide and training program.
Rollout of performance evaluation training program
Affordable Health Care Act (Tracking and Reporting)
Introduce new employee handbook to all employees.
Improve employee recognition program.
Reduce turnover for both public safety and non-public safety personnel.
On line HR Lab - Training
Provide additional training options for employees.
Re-establish Safety Committee
Implementation of Applicant Tracking Program (Civic HR)
Electronic Ins Open Enroll
Focus on Health & Wellness (Health & Wellness Fair, Lunch & Learns, etc. ) FUTURE GOALS (FY17 & FY18)
Promote health & wellness, control insurance cost and promote a high-quality workforce and environment of continual improvement. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Revise the compensation and classification plan.
EEOC Harassment training program.
Wellness fair.
Pay and Classification study.
Customer service training.
Finalize updated Personnel Manual
Fire & Police Promotional Test
Fire Entry Level Testing
Employee Satisfaction Survey
Supplemental Insurance Implementation
Update all Job Descriptions 67  001 GENERAL FUND - 0310 RISK MANAGEMENT Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Operating Expenditures: 1,821 1,700 2,291 1,800 519-4000 Travel and Per Diem 1,800 0.00% 381,007 448,376 514,754 540,579 519-4500 Insurance 513,118 -5.08% 88,366 78,065 57,404 50,000 519-4501 Unrecovered Insurance Claims 50,000 0.00% - 75 75 75 519-5500 Training 75 0.00% $ 471,194 $ 528,216 $ 574,523 $ 592,454 Total Operating Expenditures $ 564,993 -4.64% $ 471,194 $ 528,216 $ 574,523 $ 592,454 TOTAL EXPENSES $ 564,993 -4.64% $ (471,194) $ (528,216) $ (574,523) $ (592,454) NET REVENUE / (EXPENSE) $ (564,993) -4.64% 0310-Risk Mgmt 8/27/2015 8:54 AM 68 RISK MANAGEMENT Share of City Budget $564,993, 1.5% DESCRIPTION Risk Management is responsible for protecting the City from liability through risk retention and transfer, claims handling, and safety programs. The City's safety program aims to reduce illness and injury to employees and citizens. MISSION Continuously develop, manage and improve insurance and safety/occupational services to provide quality, cost effective support to our customers and to protect the City's financial well being. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Reduce Workers Compensation Expense Workers Compensation Accidents 45 47 35 25 45 45 Workers Compensation Accidents with Injuries 17 30 22 13 15 13 Workers Compensation Lost Work Days 3 33 72 24.5 30 25 Workers Compensation Open Claims 4 51 52 12 5 5 Workers Compensation Experience Modification 1.21 0.87 0.80 annual measure 0.87 0.85 Minimize Liability Exposure At-Fault Employee Vehicle & Equipment Incidents 4 7 8 7 5 5 Provide a Safe Workplace Safety Training Classes Held 52 8 54 6 52 50
Reduce workers compensation accident frequency, accidents with injuries, and lost work hours through improved safety training.
Reduce at-fault employee vehicle and equipment incidents through improved safety program.
Offer avenues of safety training to promote a safe workplace and environment of continual improvement.
Continue to focus Health & Wellness (Health Fair, Lunch & Learn, etc)
Electronic Insurance Open Enrollment
Develop on-line safety training programs for employees (HR Training Lab).
Review Insurance Coverage for City Buildings, Property & Equipment FUTURE GOALS (FY17 & FY18)
Reduce workers compensation experience modification factor by 10 points.
Implement safety recognition programs.
Enhance wellness program and development wellness incentives. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Conducted first aid and CPR training and certification for all departments.
Provided drug-free workplace training for all supervisors. 69  001 GENERAL FUND - 0400 CITY CLERK Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 1,088 3,338 - 500 341-9300 Photo Copies/Certifying 200 -60.00% 93 306 - 50 369-1500 City Clerk Store 50 0.00% $ 1,181 $ 3,645 $ - $ 550 TOTAL REVENUES $ 250 -54.55% Personal Services: 2.50 2.50 2.50 2.50 Number of Funded Employees (FTE's) 2.50 75,495 70,818 71,143 73,392 512-1100 Executive Salaries 66,098 -9.94% 27,787 32,924 33,980 35,118 512-1200 Regular Salaries 37,027 5.44% - 477 217 - 512-1201 Service Awards - 0.00% 1,265 2,365 - - 512-1202 Incentive/Merit Pay - 0.00% 8,645 8,579 8,856 11,161 512-1300 Part-Time Wages 11,192 0.27% 13 10 314 250 512-1400 Salaries - Overtime 400 60.00% 1,200 1,206 1,209 1,204 512-1503 Auto Allowance - -100.00% 7,115 7,238 9,510 7,496 512-2100 FICA Taxes 6,580 -12.23% 1,664 1,693 2,224 1,753 512-2101 Medicare 1,539 -12.22% 8,705 9,478 10,270 10,781 512-2200 Retirement Contributions 10,960 1.66% 3,526 3,514 3,541 3,670 512-2204 Retirement Contributions - DC Plan 4,957 35.10% 3,737 3,815 3,843 3,828 512-2210 Deferred Compensation - -100.00% 9,604 9,765 9,956 10,303 512-2300 Dental, Life & Health Insurance 15,209 47.61% 224 228 210 212 512-2400 Worker's Compensation 183 -13.79% $ 148,981 $ 152,110 $ 155,273 $ 159,168 Total Personal Services $ 154,145 -3.16% Operating Expenditures: 16,613 18,133 18,133 18,134 512-3100 Professional Services 22,324 23.11% 52 30 - 100 512-4000 Travel and Per Diem 2,880 2780.00% 935 2,282 819 905 512-4100 Communication Services 764 -15.58% 273 252 292 300 512-4200 Postage 300 0.00% 11,137 11,137 11,137 11,138 512-4400 Rentals & Leases 11,138 0.00% 453 1,377 3,509 800 512-4912 Recording Fees 2,000 150.00% 20,136 8,653 14,091 10,000 512-4915 Legal Advertising 15,000 50.00% 1,704 1,161 901 1,500 512-5100 Office Supplies 1,500 0.00% - (74) 601 265 512-5101 Office Supplies - City Hall Copier (Dept Alloc) 265 0.00% 39 85 256 300 512-5200 Operating Supplies 200 -33.33% - - - - 512-5210 Uniform Expense 200 100.00% 110 - 1,102 - 512-5231 Computer Hardware/Software - 0.00% 445 455 587 665 512-5400 Books, Dues & Publications 528 -20.60% - - 56 - 512-5500 Training 725 100.00% $ 51,896 $ 43,491 $ 51,483 $ 44,107 Total Operating Expenditures $ 57,824 31.10% Capital Outlay: 520 1,182 2,585 - 512-6420 Computer Hardware/Software 20,000 100.00% - - 13,936 - 512-6821 Intangible Assets/Software - 0.00% $ 520 $ 1,182 $ 16,521 $ - Total Capital Outlay $ 20,000 100.00% Debt Service - - 614 638 581-9121 Transfer to Debt Service Fund 553 -13.32% Phone System Lease - year 3 of 6 $ - $ - $ 614 $ 638 Total Debt Service $ 553 -13.32% $ 201,398 $ 196,783 $ 223,891 $ 203,913 TOTAL EXPENSES $ 232,522 14.03% $ (200,217) $ (193,138) $ (223,891) $ (203,363) NET REVENUE / (EXPENSE) $ (232,272) 14.22% 0400-City Clerk 8/27/2015 8:44 AM 70 CITY CLERK Share of City Budget $232,522, 0.6% DESCRIPTION The City Clerk is a Charter Officer, appointed by and reporting to, the City Council. The City Clerk performs as part of the Administrative Branch of the City. The Clerk serves as the custodian of the City seal, custodian of records, and provides administrative support to the Mayor and City Council. MISSION Provide professional, knowledgeable and accurate service to the Mayor and City Council Members, the public, and other Municipal departments by preparing agendas and minutes, processing and monitoring records requests, and updating the Code of Ordinances and Land Development Code. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Continue to provide professional & knowledgeable administrative support Prepare and post minutes of all Council and Board/Committee meetings n/a n/a 100% 100% 100% 100% Maintain Code of Ordinances and Land Development Code as directed by Council n/a n/a 80% 80% 100% 100% Continue to properly maintain public records & provide prompt customer service Electronically scan, title, file and store all City records for proper access n/a n/a n/a 97% 90% 100% Maintain all City records as defined by the Florida Department of State's Retention Schedule 100% 100% 100% 95% 90% 100% Public records requests received n/a n/a 947 633 950 1000 Public records requests responded to within 3 days 89% 90% 90% 85% 95% 90%
Implement a system/software to manage and maintain Contracts/Leases/Agreements/Memorandum of Understandings
Meet the retention requirements for all records with a September 30 destroy date between October 1st - December 31st, and file the required report with the Florida Dept of State
Properly name Laserfiche files to enable more user friendly access to information
Scan/electronically file all records with a retention period greater than 5 years FUTURE GOALS (FY17 & FY18)
Contract an agency to analyze old paper documents and 600 rolls of microfilm to determine retention requirements
Once retention requirements are determined, either proceed with electronic scanning project or destroy
Continue to purge more current paper documents and electronic files that have exceeded their retention date
Continue to add methods/processes to increase and improve online accessibility for employees and the public PRIOR YEAR ACCOMPLISHMENTS (FY15)
Council/Board/Committee minutes completed and posted to the web site within 2 working days
Achieved web based archives through an upgrade to Laserfiche which allows access to more City records by employees and the public 71  001 GENERAL FUND - 0500 FINANCE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2103-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 7.00 7.00 7.00 6.00 Number of Funded Employees (FTE's) 6.00 90,473 86,486 88,783 89,588 513-1100 Executive Salaries 91,810 2.48% 243,123 248,845 212,786 212,701 513-1200 Regular Salaries 219,711 3.30% - 106 - - 513-1201 Service Awards - 0.00% 3,256 6,591 541 - 513-1202 Incentive/Merit Pay - 0.00% - 116 141 - 513-1400 Overtime 400 -100.00% 19,374 19,577 17,910 17,064 513-2100 FICA Taxes 17,676 3.59% 4,531 4,579 4,189 3,991 513-2101 Medicare 4,134 3.58% 79,936 85,396 75,834 77,030 513-2200 Retirement Contributions 71,685 -6.94% 2,848 2,629 3,924 4,589 513-2204 Retirement Contributions - DC Plan 4,789 4.36% 50,585 52,143 51,694 55,666 513-2300 Dental, Life & Health Insurance 65,791 18.19% 649 661 542 521 513-2400 Worker's Compensation 506 -2.88% $ 494,775 $ 507,128 $ 456,344 $ 461,150 Total Personal Services $ 476,502 3.33% Operating Expenditures: 34,553 46,125 56,588 81,832 513-3100 Professional Services 59,092 -27.79% 51,984 51,984 51,984 51,984 513-3200 Annual Audit Services 55,363 6.50% 88 - - 513-3400 Other Services - 0.00% 1,386 3,321 2,896 4,261 513-4000 Travel and Per Diem 8,456 98.45% 2,615 5,781 1,162 1,471 513-4100 Communication Services 1,243 -15.50% 5,497 1,141 2,420 4,500 513-4200 Postage 4,500 0.00% 780 546 546 546 513-4400 Rentals & Leases - -100.00% 675 675 700 725 513-4610 Maintenance Contracts - -100.00% 2,546 466 525 900 513-4700 Printing and Binding 900 0.00% 4 1 1 25 513-4903 Sales Tax Expense/Penalty 25 0.00% 3,959 4,296 3,732 4,175 513-5100 Office Supplies 4,515 8.14% 2,954 2,335 2,567 3,659 513-5200 Operating Supplies 2,730 -25.39% - - - 600 513-5210 Uniform Expense 720 20.00% 1,048 289 712 - 513-5231 Computer Hardware/Software - 0.00% 1,295 1,993 1,770 1,860 513-5400 Books, Dues & Publications 2,295 23.39% 1,580 2,804 2,067 3,125 513-5500 Training 4,289 37.25% (3,513) - - - 516-9905 Capitalized Costs Allocation - Labor - 0.00% $ 107,450 $ 121,757 $ 127,669 $ 159,663 Total Operating Expenditures $ 144,128 -9.73% Capital Outlay: - - 3,050 - 513-6402 Equipment - 0.00% 630 1,104 - - 513-6420 Computer Hardware/Software - 0.00% 4,995 - - - 513-6821 Software - 0.00% $ 5,625 $ 1,104 $ 3,050 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: - 15,660 - - Prior Years Capital Improvement Program - 0.00% $ - $ 15,660 $ - $ - Total Capital Outlay $ - 0.00% Debt Service - - 1,285 1,485 581-9121 Transfer to Debt Service Fund 1,105 -25.59% Phone System Lease - year 3 of 6 $ - $ - $ 1,285 $ 1,485 Total Debt Service $ 1,105 -25.59% $ 607,850 $ 645,649 $ 588,348 $ 622,298 TOTAL EXPENSES $ 621,735 -0.09% $ (607,850) $ (645,649) $ (588,348) $ (622,298) NET REVENUE / (EXPENSE) $ (621,735) -0.09% 0500-Finance 8/27/2015 8:57 AM 72 FINANCE Share of City Budget $621,735, 1.6% DESCRIPTION Finance's primary function is to maintain financial stability for the City. Responsibilities include monitoring appropriations, revenues, and expenditures; developing policies and procedures relating to finance issues; ensuring compliance with City, State, and Federal regulations; and oversight of purchasing and customer service. MISSION Provide professional support in financial administration, uphold the public's trust and reliance on financial reports, and maintain the City's sound financial position and stability while offering quality services efficiently and responsively. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Accurate and Timely Financial Information Monthly Financial Reports Prepared within 20 Days 58% 33% 90% 92% 92% 95% Findings From External Auditors 0 0 0 annual measure 0 0 Prepare Useful & Meaningful Financial Documents to the Public Achieve GFOA Distinguished Budget Presentation Award (possible points awarded) 86% 77% 77% annual measure 95% 95% Achieve GFOA Certificate of Achievement for Financial Reporting


annual measure


Prepare 95% of monthly financial reports within 20 days of the end of the month to provide timely financial information.
Achieve growth beyond the rate of inflation for invested surplus funds.
Increase the number of grants awarded to the City through grant-writing training and new avenues of grant opportunities. FUTURE GOALS (FY17 & FY18)
Automate reporting process by converting monthly financial and budget reports to Q-Rep software.
Review and update all finance policies and procedures to ensure accuracy, completeness, and functionality.
Provide internal training opportunities for city staff to enable effective use of the available information within the City's computerized accounting system.
Create City centric communications report. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Received GFOA Distinguished Budget Presentation Award and Certificate of Achievement for Financial Reporting in spite of transition period with limited staffing. 73  001 GENERAL FUND - 0530 PURCHASING Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 2.50 2.50 2.75 2.75 Number of Funded Employees (FTE's) 3.00 78,460 78,993 84,985 86,986 513-1200 Regular Salaries 121,929 40.17% - 106 - - 513-1201 Service Awards - 0.00% 1,068 1,669 - - 513-1202 Incentive/Merit Pay - 0.00% 13,243 13,164 19,403 22,508 513-1300 Part-Time Wages - -100.00% - 4 54 - 513-1400 Overtime - 0.00% 5,547 5,616 6,264 6,560 513-2100 FICA Taxes 7,304 11.34% 1,297 1,314 1,465 1,534 513-2101 Medicare 1,708 11.35% 14,229 15,237 17,005 17,886 513-2200 Retirement Contributions 18,274 2.17% 1,827 1,809 2,062 2,155 513-2204 Retirement Contributions - DC Plan 3,746 73.87% 8,961 9,109 9,278 9,595 513-2300 Dental, Life & Health Insurance 10,061 4.86% 176 179 184 186 513-2400 Worker's Compensation 195 4.77% $ 124,809 $ 127,201 $ 140,699 $ 147,410 Total Personal Services $ 163,217 10.72% Operating Expenditures: 7,179 7,388 7,605 7,766 513-3100 Professional Services 7,922 2.01% - 89 - 200 513-4000 Travel and Per Diem 500 150.00% 1,197 2,123 658 749 513-4100 Communication Services 620 -17.22% 129 110 84 45 513-4200 Postage 175 288.89% - 16 32 115 513-4700 Printing & Binding 115 0.00% - - - 300 513-5210 Uniform Expense 260 -13.33% 165 - 634 - 513-5231 Computer Hardware/Software - 0.00% 85 85 547 380 513-5400 Books, Dues & Publications 300 -21.05% - - 660 525 513-5500 Training 225 -57.14% $ 8,754 $ 9,810 $ 10,219 $ 10,080 Total Operating Expenditures $ 10,117 0.37% Capital Outlay: 520 552 - - 513-6420 Computer Hardware/Software - 0.00% $ 520 $ 552 $ - $ - Total Capital Outlay $ - 0.00% Debt Service - - 614 638 581-9121 Transfer to Debt Service Fund 553 -13.32% Phone System Lease - year 3 of 6 $ - $ - $ 614 $ 638 Total Debt Service $ 553 -13.32% $ 134,084 $ 137,563 $ 151,533 $ 158,128 TOTAL EXPENSES $ 173,887 9.97% $ (134,084) $ (137,563) $ (151,533) $ (158,128) NET REVENUE / (EXPENSE) $ (173,887) 9.97% 0530-Purchasing 8/27/2015 8:58 AM 74 PURCHASING Share of City Budget $173,887, DESCRIPTION 0.5% Purchasing is responsible for the acquisition of supplies, materials, equipment, and other commodities needed for operations, as well as supervising the preparation and processing of all bids, proposals, quotations, and required advertisements. MISSION Procure goods and services at the best possible cost consistent with the quality needed to provide the best services to the public. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Procure Products As Efficiently As Possible Purchases Made By Purchase Order 82% 76% 77% n/a n/a n/a Purchases Made By Direct Payment 15% 21% 23% n/a n/a n/a Purchases Made By Credit Card 3% 3% n/a n/a n/a n/a Time Between Requisition Approval And Purchase Order Creation n/a n/a n/a 95% 95% 90%
Develop quarterly contact with approved vendors to communicate purchasing policy, city requirements, and vendor performance. Develop program to provide business opportunities to minority, woman, and veteran owned businesses. FUTURE GOALS (FY17 & FY18)
Develop and implement procurement tracking for item order frequency. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Developed quarterly program to provide written review and rating to vendors concerning their performance. 75  001 GENERAL FUND - 0800 POLICE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 168,042 170,885 175,703 170,885 312-5200 Insurance Premium Tax - Police Pension 175,703 2.82% 517 1,293 575 800 329-4000 Taxi Permit/Bicycle Registration 500 -37.50% 171 3,464 2,532 6,800 342-1000 Law Enforcement Services 3,000 -55.88% 227 - - - 342-1020 Witness Fees - 0.00% 1,476 - - - 342-1200 Fingerprinting - 0.00% - 220 6,436 1,876 342-1300 Police Special Events 3,000 59.91% 275 - - - 342-1400 Wrecker Inspection - 0.00% 7,337 - - - 342-1700 Record Checks - 0.00% 1,691 1,390 3,413 1,500 342-1800 Photo Copies 3,000 100.00% 47,059 46,449 32,845 39,000 351-5000 Traffic Fines 39,000 0.00% 25,537 26,365 21,330 13,000 351-5030 Traffic Fines - Law Enforcement Automation 13,000 0.00% 6,245 4,735 710 3,600 354-1100 Parking Citations 3,000 -16.67% 2,025 1,050 825 1,900 354-1200 False Alarm Fines 500 -73.68% 1,327 4,893 2,995 - 366-1000 Contributions/Donations - 0.00% - 320 478 - 366-1011 Contributions/Donations-Coin/Pin - 0.00% - 1,054 1,165 - 366-1071 Contributions/Donations-Citizens Police Academy - 0.00% - 2,088 - - 366-3010 Designated Donations - 0.00% 28 - - 20 369-1710 Police Patches 20 0.00% - - 729 - 369-9020 Abandoned Property - 0.00% 2,550 2,100 - - Grant Revenue - 0.00% $ 264,507 $ 266,305 $ 249,737 $ 239,381 TOTAL REVENUES $ 240,723 0.56% Personal Services: 65.99 54.99 55.99 55.66 Number of Funded Employees (FTE's) 56.90 102,352 96,674 101,976 102,900 521-1100 Executive Salaries 105,452 2.48% 2,311,753 1,982,905 1,952,097 2,026,602 521-1200 Regular Salaries 2,231,725 10.12% - 1,537 812 - 521-1201 Service Awards - 0.00% 12,069 64,250 - - 521-1202 Incentive/Merit Pay - 0.00% - (7,672) - - 521-1211 Police Pension Wages - 0.00% 128,242 134,826 153,390 130,978 521-1300 Part-Time Wages 68,223 -47.91% 68,586 58,963 83,972 86,395 521-1400 Salaries - Overtime 96,009 11.13% 60,044 58,656 68,035 69,015 521-1401 Salaries - Overtime Holiday Worked 69,135 0.17% 73,532 56,134 52,413 52,183 521-1501 Incentive Pay 84,724 62.36% 5,447 3,085 2,977 3,000 521-1507 Clothing Allowance 2,400 -20.00% 164,876 142,415 143,438 142,687 521-2100 FICA Taxes 141,936 -0.53% 38,559 33,334 33,546 32,314 521-2101 Medicare 33,194 2.72% 118,353 126,932 135,446 140,970 521-2200 Retirement Contributions - General Employees 144,700 2.65% 668,596 665,005 737,386 557,450 521-2201 Retirement Contributions - Police Officers 512,201 -8.12% 168,042 170,885 175,703 170,885 521-2203 Insurance Premium Tax - Police Pension 175,703 2.82% 6,924 377 3,062 3,521 521-2204 Retirement Contributions - DC Plan 10,750 205.34% 374,650 346,938 343,296 378,732 521-2300 Dental, Life & Health Insurance 418,249 10.43% 60,923 53,392 52,969 52,212 521-2400 Worker's Compensation 48,958 -6.23% - (45,484) - (42,945) 521-1298 Salary Allocation Reimb from CRA Fund (52,210) 21.57% - - - 61,165 Pay and Class Updates - -100.00% - - - - FTO Add Pay (x3 for Current Vacancies) 7,200 100.00% $ 4,362,948 $ 3,943,154 $ 4,040,519 $ 3,968,064 Total Personal Services $ 4,098,348 3.28% Operating Expenditures: 91,077 108,683 80,686 87,861 521-3100 Professional Services 88,759 1.02% 750 1,300 2,800 1,500 521-3101 Legal 1,500 0.00% - - 147 250 521-3102 Employee Physicals & Immunizations 250 0.00% - - 1,590 - 521-3400 Other Services - 0.00% 2,728 642 222 1,000 521-3510 Information & Evidence 1,000 0.00% - 11 - - 521-4000 Travel and Per Diem - 0.00% 37,253 42,756 25,503 24,147 521-4100 Communication Services 25,886 7.20% 0800-Police 8/27/2015 9:11 AM 76  001 GENERAL FUND - 0800 POLICE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 1,050 1,385 1,474 1,050 521-4200 Postage 1,250 19.05% 47,274 38,425 41,335 43,926 521-4300 Utilities 47,703 8.60% 8,284 8,284 8,284 8,285 521-4400 Rentals & Leases 8,285 0.00% 36,888 32,537 21,128 25,397 521-4610 Maintenance Contracts 56,698 123.25% 56,265 47,969 40,568 50,000 521-4620 Vehicle Repair 42,000 -16.00% 1,171 6,032 626 12,080 521-4630 Equipment Repair 5,630 -53.39% 1,250 8,123 - - 521-4640 Building Maintenance - 0.00% 3,443 31,940 - - 521-4645 Heating/Cooling Repairs - 0.00% 253 - - 450 521-4650 Grounds Maintenance - -100.00% 1,327 336 548 2,700 521-4700 Printing & Binding 1,400 -48.15% 801 (222) 680 1,000 521-4904 Wrecker Expense 1,000 0.00% 7,566 5,843 7,291 6,915 521-5100 Office Supplies 7,000 1.23% 17,156 19,001 15,884 23,800 521-5200 Operating Supplies 26,314 10.56% 181,631 149,116 145,199 150,505 521-5204 Fuel & Oil 114,858 -23.68% 10,376 10,338 11,195 13,725 521-5210 Uniform Expense 22,230 61.97% 2,489 16,479 6,100 4,000 521-5213 Ammunition Expense 30,707 667.68% - - 37 - 521-5222 Explorer Post Spending - 0.00% 1,066 1,021 1,160 - 521-5223 Citizen Police Academy Alumni Donation Spending - 0.00% - 315 265 - 521-5224 Coin/Pin Donation Spending - 0.00% - - - - 521-5225 K-9 Expenses - Donations - 0.00% 389 1,849 185 - 521-5226 Designated Donation Spending - 0.00% 4,701 - 3,984 - 521-5231 Computer Hardware/Software - 0.00% 2,045 434 3,200 2,750 521-5233 Tools 2,750 0.00% - - 8 - 521-5250 Operating Supplies - Grounds Maintenance 450 100.00% 5,173 6,826 7,466 5,833 521-5400 Books, Dues & Publications 7,590 30.12% - 375 1,927 - 521-5500 Training - 0.00% $ 527,362 $ 543,634 $ 429,494 $ 467,174 Total Operating Expenditures $ 493,261 5.58% Capital Outlay: 2,601 1,180 - - 521-6401 Office Furniture & Fixtures - 0.00% - 4,407 2,995 - 521-6402 Equipment - 0.00% 110,664 - 135,999 170,000 521-6403 Passenger Vehicles 273,854 61.09% 909 25,139 28,400 - 521-6405 Communication Equipment - 0.00% 3,116 2,534 - - 521-6406 Specialized Equipment - 0.00% 16,919 630 18,249 - 521-6420 Computer Hardware/Software - 0.00% $ 136,799 $ 33,890 $ 185,643 $ 170,000 Total Capital Outlay $ 273,854 61.09% Debt Service 174,379 87,966 150,451 152,121 581-9121 Transfer to Debt Service Fund 150,012 -1.39% 2013 Revenue Note -Municipal Facilities Police- yr 3 of 18 Phone System Lease - year 3 of 6 $ 174,379 $ 87,966 $ 150,451 $ 152,121 Total Debt Service $ 150,012 -1.39% $ 5,201,487 $ 4,608,644 $ 4,806,107 $ 4,757,359 TOTAL EXPENSES $ 5,015,475 5.43% $ (4,936,980) $ (4,342,340) $ (4,556,370) $ (4,517,978) NET REVENUE / (EXPENSE) $ (4,774,752) 5.68% 0800-Police 8/27/2015 9:11 AM 77 POLICE Share of City Budget $5,015,475, 11.7% DESCRIPTION Police Department functions include patrol, community policing, street crimes, investigations, communications, and records. The Police Department is responsible for enforcement of laws, minimizing illegal activity, criminal investigations, maintaining accurate law enforcement records. Community involvement to devise solutions and monitor resolutions is strongly promoted and a Citizens Police Academy is conducted to educate citizens about safety and enhance community based crime prevention efforts. MISSION Protect the welfare of citizens and their property and enhance public safety through proactive problem solving and increased community partnerships. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Respond Promptly to Calls for Service Sworn Officers per 1,000 Citizens 2.28 2.13 2.13 annual measure 2.25 2.25 Top Priority Calls per Sworn Officer 42 178 151 103 150 150 Medium Priority Calls per Sworn Officer n/a 405 378 322 375 375 Low Priority Calls per Sworn Officer n/a 562 495 394 400 400 Response Time: Top Priority Calls (min:sec, call received to on-scene) 1:05 1:16 1:09 1:31 2:25 2:25 Response Time: Medium Priority Calls (min:sec, call received to on-scene) n/a 2:37 2:46 2:36 3:50 3:50 Response Time: Low Priority Calls (min:sec, call received to on-scene) n/a 4:45 4:52 4:54 5:50 5:50 Protect Life and Property Apprehension Rate - Order Maintenance Offenses 90% 81% 80% 100% 70% 75% RUOK Applications Accepted 100% 100% 100% 100% 100% 100% RUOK Subscribers Checked On within One Hour if No Response 100% 100% 100% 100% 100% 100% Security House Check Applications Completed 100% 100% 100% 100% 100% 100% Promote Community Involvement Citizens Police Academy Participants 21 25 14 18 18 15
Achieve average response times (call received to officer on-scene) of under 2 minutes for top priority calls, under 4 minutes for medium priority calls, and under 6-1/2 minutes for low priority calls.
Accept all RUOK subscribers and respond within one hour to check on any RUOK subscriber who fails to acknowledge the verification call.
Conduct house checks for all subscribing citizens.
Conduct a Citizen's Police Academy with at least 15 participants. FUTURE GOALS (FY17 & FY18)
Enroll all qualified citizens in RUOK Program.
Conduct one Basic Citizens Police Academy annually with 15 participants.
Conduct one Advanced Citizens Police Academy annually with 10 participants. PRIOR YEAR ACCOMPLISHMENTS (FY15)
FWBPD worked a multi-jurisdictional / multi-state burglary ring, including FDLE & Escambia SO, regarding major plumbing material thefts and disposals. The case is ongoing, but resulted in several arrests to date and the recovery of tens of thousands of dollars of property.
FWBPD worked a multi-jurisdictional burglary ring, including Santa Rosa SO. 2 suspects were arrested pawning stolen materials in FWB. 6o firearms & weapons, 238 other types of property (valued at nearly $ 60,000), and 477 narcotic items, including drugs and drug paraphernalia were seized / recovered.
FWBPD underwent a significant organization restructure and deployment change, following a one million dollar budget reduction (nearly 20%) and a further personnel reduction of 15%, which followed four previous years of substantial reduction (cumulatively in excess of 20%). Despite these reductions, rapid response to calls for service and professional investigative services continue to be maintained.
Three officers were recognized and presented awards for leading in the number of DUI arrests made during the previous calendar year. The top three FWBPD officers had a combined 68 DUI and narcotics arrests in calendar year 2014. 78 79  001 GENERAL FUND - 0900 FIRE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 193,034 204,226 214,272 125,627 312-5100 Insurance Premium Tax - Fire Pension 124,386 -0.99% 2,495 12,793 6,299 6,300 329-2010 Fire Safety Plan Review 6,300 0.00% 5,270 6,120 6,970 5,600 335-2100 Fire Supplemental Compensation 5,800 3.57% 1,553 225 1,080 1,500 342-2200 Safety Permits & Licenses 1,000 -33.33% 1,500 250 - 250 342-2300 Fire Prevention Programs 250 0.00% 20,479 12,350 8,107 18,500 342-2700 Annual Safety Inspection Fees 18,500 0.00% 950 - (700) 500 354-1200 False Alarm Fines 500 0.00% - 4,500 - - 366-1060 Contributions/Donations - 0.00% 19,917 8,575 - - Grant Revenue - 0.00% $ 245,198 $ 249,038 $ 236,028 $ 158,277 TOTAL REVENUES $ 156,736 -0.97% Personal Services: 37.00 37.00 37.00 38.00 Number of Funded Employees (FTE's) 37.00 89,344 90,389 93,844 95,192 522-1100 Executive Salaries 97,553 2.48% 1,488,779 1,496,412 1,692,784 1,697,347 522-1200 Regular Salaries 1,702,909 0.33% - 689 325 - 522-1201 Service Awards - 0.00% 21,162 33,058 541 - 522-1202 Incentive Pay 22,239 100.00% 204,604 231,686 218,861 211,494 522-1400 Salaries - Overtime 196,201 -7.23% 57,967 56,339 57,165 65,073 522-1401 Salaries - Overtime Holiday Supplement 61,553 -5.41% 14,440 14,798 16,246 10,941 522-1501 Incentive Pay 11,563 5.68% 87,862 86,074 385 - 522-1506 Paramedic Pay - 0.00% 44,086 42,846 - - 522-1507 EMT Pay - 0.00% 10,966 12,000 12,000 12,072 522-1508 Battalion Chief Pay 12,143 0.59% 118,795 121,507 122,665 121,753 522-2100 FICA Taxes 114,243 -6.17% 27,782 28,416 28,688 27,924 522-2101 Medicare 26,718 -4.32% 8,480 9,174 9,874 10,227 522-2200 Retirement Contributions - General Employees 10,132 -0.92% 590,071 703,618 715,439 672,369 522-2202 Retirement Contributions - Firefighters 744,019 10.66% 193,034 204,226 214,272 125,627 522-2203 Insurance Premium Tax - Fire Pension 124,386 -0.99% 246,227 257,032 268,896 303,883 522-2300 Dental, Life & Health Insurance 257,859 -15.15% 63,767 72,165 72,951 72,074 522-2400 Worker's Compensation 68,914 -4.38% $ 3,267,364 $ 3,460,429 $ 3,524,935 $ 3,425,976 Total Personal Services $ 3,450,432 0.71% Operating Expenditures: 16,083 27,749 14,057 16,056 522-3100 Professional Services 16,478 2.63% 6,077 3,768 4,933 12,600 522-3102 Employee Physicals & Immunizations 12,600 0.00% 5,094 4,798 4,798 4,798 522-3400 Other Services 4,798 0.00% 1,299 1,794 2,065 1,500 522-4000 Travel and Per Diem 1,985 32.33% 9,996 14,039 10,644 11,628 522-4100 Communication Services 12,792 10.01% 317 571 363 510 522-4200 Postage 510 0.00% 42,080 37,158 40,358 42,866 522-4300 Utilities 47,417 10.62% 2,628 2,628 2,628 2,629 522-4400 Rentals & Leases 6,229 136.93% 3,498 14,677 10,924 13,793 522-4610 Maintenance Contracts 11,154 -19.13% 29,064 35,420 28,179 30,000 522-4620 Vehicle Repair 30,000 0.00% 8,117 11,378 13,782 8,000 522-4630 Equipment Repair 10,000 25.00% 2,040 2,910 1,711 2,000 522-4640 Building Maintenance - -100.00% 478 5,007 - - 522-4645 Heating/Cooling Repairs - 0.00% 236 219 - 800 522-4650 Grounds Maintenance - -100.00% 902 1,153 661 800 522-4700 Printing & Binding 1,000 25.00% 756 994 991 1,000 522-5100 Office Supplies 1,000 0.00% 19,245 33,573 26,425 31,800 522-5200 Operating Supplies 31,700 -0.31% 25,679 21,803 30,054 28,352 522-5204 Fuel & Oil 20,657 -27.14% 8,335 14,153 11,489 12,060 522-5210 Uniform Expense 12,060 0.00% 451 1,190 857 700 522-5216 Medical Supplies 700 0.00% - 28 6,574 - 522-5234 Safety Supplies/Equipment 4,500 100.00% - - 717 - 522-5250 Operating Supplies - Grounds Maintenance - 0.00% 0900-Fire 8/27/2015 9:17 AM 80  001 GENERAL FUND - 0900 FIRE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 206 376 1,455 1,900 522-5400 Books, Dues & Publications 1,900 0.00% 736 6,317 3,662 5,595 522-5500 Training 12,900 130.56% - 147 - - 522-5501 Tuition Reimbursement - 0.00% 19,917 11,742 - - Grant-Related Expenses - 0.00% $ 205,207 $ 253,592 $ 218,422 $ 229,386 Total Operating Expenditures $ 240,380 4.79% Capital Outlay: 54,923 - 2,300 - 522-6214 Building Improvements - 0.00% 1,620 - 8,872 13,000 522-6402 Equipment - -100.00% 695,971 - - - 522-6404 Trucks - 0.00% - - 845 - 522-6405 Communication Equipment - 0.00% - 1,679 25,916 - 522-6407 Fire Equipment - 0.00% 520 1,734 3,493 1,100 522-6420 Computer Hardware/Software 1,250 13.64% $ 753,035 $ 3,413 $ 41,426 $ 14,100 Total Capital Outlay $ 1,250 -91.13% Capital Improvements Program: 24,477 - - - 522-6997 5342 - Fire Station 7 Renovations - 0.00% $ 24,477 $ - $ - $ - Total Capital Improvements Program $ - 0.00% Debt Service 210,771 148,153 190,602 228,515 581-9121 Transfer to Debt Service Fund 246,936 8.06% 2011 Cap Imp Rev Note -Ladder Truck- yr 5 of 10 2013 Revenue Note -Municipal Facilities Fire- yr 3 of 18 Phone System Lease - year 3 of 6 2015 Bank Loan -Fire Pumper- yr 2 of 10 $ 210,771 $ 148,153 $ 190,602 $ 228,515 Total Debt Service $ 246,936 8.06% $ 4,460,854 $ 3,865,586 $ 3,975,385 $ 3,897,977 TOTAL EXPENSES $ 3,938,998 1.05% $ (4,215,656) $ (3,616,548) $ (3,739,357) $ (3,739,700) NET REVENUE / (EXPENSE) $ (3,782,262) 1.14% 0900-Fire 8/27/2015 9:17 AM 81 FIRE Share of City Budget $3,938,998, 9.4% DESCRIPTION Fire Department functions include fire suppression, regulation, prevention, and inspection; emergency medical services, vehicle extrication; technical rescue; and hazardous materials response. The department coordinates the City's Emergency Management and Preparedness efforts and conducts public education efforts to prepare citizens to learn ways to better protect themselves from the ravages of fire and disaster. A Citizens Emergency Response Team (CERT) Program is conducted to educate citizens about safety and how to assist the community in the aftermath of a disaster. MISSION Ensure that fire prevention and suppression is paramount; advance life support service provides the best treatment available; the City is prepared to address major emergencies and disasters. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Respond Promptly to Calls for Service Response Time Under 5 Minutes (dispatch to on-scene) n/a 60% 56% 76% >79% >79% Fire Code Review of Construction Plans Completed within 5 Business Days n/a 94% 98% 100% >90% >90% Minimize Injuries, Death, and Property Destruction One & Two Family Residential Structure Fires Confined to Room of Origin n/a 52% 75% 43% >74% >74% Patients in Full Cardiac Arrest Who Regain a Specified Heart Rhythm n/a 15% 27% 20% >19% >14% Reduce Liability Exposure Fire Personnel Injuries with Time Lost per 1000 Incidents n/a 0.60 0.01 0.60 <0.4 <0.4 Property Damage and Equipment Loss $900 $1,600 $1,800 $200 <$2000 <$2000 Promote Community Involvement Events, Programs, Outreach Initiatives 51 47 42 28 >40 >49
Achieve a response time (dispatch to on-scene arrival) of under 5 minutes at least 80% of the time.
Complete Fire Code review of construction plans within 5 business days of submission at least 80% of the time.
Ensure patients in full cardiac arrest regain a specified heart rhythm prior to ambulance arrival at least 15% of the time.
Decrease the number of on-the-job injuries through implementation of a comprehensive department Safety Program and implementation of appropriate safety rules, regulations, and guidelines.
Conduct or attend at least 50 community and public relations events. FUTURE GOALS (FY17 & FY18)
Implement new Officer Training Program, including monthly training days for all department officers
Complete a master plan for the construction of a new fire training complex
Review and amend Continuity of Operations Plans for entire city, taking into account changes in buildings, processes, and personnel
Coordinate National Incident Management training for all Department Directors and those personnel operating at the EOC in times of disaster. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Received and placed new Engine 7 in service and established old engine as reserve.
Department training program was updated to address changes in ISO requirements
Established one-year probationary period for newly hired employees and those personnel promoted.
Complete re-write of all Standard Operating Guidelines and established new probationary training programs for firefighter and Captains.
Received and placed new Battalion Chief Command vehicle in-service. 82 83  001 GENERAL FUND - 1000 RECREATION Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 160,398 126,673 93,508 147,000 347-2000 Program Revenue 147,000 0.00% 18,092 20,237 15,038 29,605 347-2011 Program Revenue - Not City Staff Provided 29,605 0.00% 20,800 25,630 23,255 26,750 347-2100 Sponsorship Revenue 26,750 0.00% 24,168 26,503 17,411 16,800 347-2200 Rentals - Auditorium, Rec Centers, etc 16,800 0.00% 24,384 22,485 17,479 24,150 347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 24,150 0.00% 474 534 24 - 347-2400 Non Cash/Check Payment - 0.00% - - 50 - 347-2410 Non Cash/Check Payment Exempt - 0.00% - - - - 347-2500 Memberships 10,500 100.00% 1,390 1,155 1,610 1,456 347-4030 Holiday Parade Entry Fee 1,456 0.00% 606 1,021 - - 366-1000 Contributions/Donations - 0.00% - - 1,430 - 366-1074 July 4th Contributions - 0.00% - - 1,000 - 366-5010 Donations - Long Term Projects - 0.00% $ 250,312 $ 224,238 $ 170,805 $ 245,761 TOTAL REVENUES $ 256,261 4.27% Personal Services: 13.67 13.42 12.32 12.64 Number of Funded Employees (FTE's) 12.90 86,859 87,178 89,494 90,305 572-1100 Executive Salaries 92,544 2.48% 194,488 179,085 195,244 271,436 572-1200 Regular Salaries 297,063 9.44% - - 379 - 572-1201 Service Awards - 0.00% 9,100 12,849 217 - 572-1202 Incentive/Merit Pay - 0.00% 130,647 124,257 82,857 86,719 572-1300 Part-Time Wages 83,576 -3.62% 191 353 1,773 500 572-1400 Salaries - Overtime - -100.00% 26,068 24,037 21,666 26,318 572-2100 FICA Taxes 27,372 4.01% 6,096 5,622 5,067 5,961 572-2101 Medicare 6,401 7.38% 55,379 43,549 46,518 59,518 572-2200 Retirement Contributions 55,177 -7.29% 4,730 7,660 8,312 10,755 572-2204 Retirement Contributions - DC Plan 12,581 16.97% 33,695 36,561 41,829 59,379 572-2300 Dental, Life & Health Insurance 64,935 9.36% 10,526 10,865 10,350 12,264 572-2400 Worker's Compensation 12,467 1.65% $ 557,780 $ 532,014 $ 503,706 $ 623,155 Total Personal Services $ 652,116 4.65% Operating Expenditures: 11,594 3,833 3,228 4,400 572-3100 Professional Services 7,900 79.55% 42,271 44,317 74,760 89,240 572-3400 Other Services 92,875 4.07% - 41,612 17,814 43,100 572-3407 Program Instruction 49,700 15.31% - - - - 572-3450 Other Services - Grounds Maintenance 5,000 100.00% 611 503 1,431 2,645 572-4000 Travel and per Diem 2,791 5.52% 5,531 6,452 4,333 4,191 572-4100 Communication Services 5,316 26.84% 176 311 162 265 572-4200 Postage 100 -62.26% 137,279 114,846 90,545 127,683 572-4300 Utilities 131,513 3.00% 5,786 5,126 8,302 19,437 572-4400 Rentals & Leases 6,945 -64.27% 2,156 2,962 2,508 3,685 572-4610 Maintenance Contracts 2,898 -21.36% 292 472 318 350 572-4620 Vehicle Repair 350 0.00% - 48 - 400 572-4630 Equipment Repair 400 0.00% 3,538 9,900 - - 572-4640 Building Maintenance - 0.00% 3,490 2,963 - - 572-4645 Heating/Cooling Repairs - 0.00% 895 307 - 4,500 572-4650 Grounds Maintenance - -100.00% 351 - 35 600 572-4700 Printing and Binding 600 0.00% 2,109 - - - 572-4801 Special Events - 0.00% 2,301 2,403 1,324 4,215 572-5100 Office Supplies 4,000 -5.10% 7,024 5,192 6,456 11,400 572-5200 Operating Supplies 23,399 105.25% 2,507 2,801 3,315 3,354 572-5204 Fuel & Oil 2,429 -27.58% 55,317 13,886 14,795 22,800 572-5207 Program Expense 24,325 6.69% 31,440 27,887 28,416 26,750 572-5208 Sponsorship Expense 26,750 0.00% - 53 1,162 1,000 572-5210 Uniform Expense 1,000 0.00% 500 520 - - 572-5224 Donation Spending - 0.00% 1000-Recreation 8/27/2015 9:20 AM 84  001 GENERAL FUND - 1000 RECREATION Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 1,203 - 439 - 572-5231 Computer Hardware/Software - 0.00% 195 177 - - 572-5233 Tools - 0.00% - 208 - - 572-5234 Safety Supplies/Equipment - 0.00% - - 1,726 - 572-5250 Operating Supplies - Grounds Maintenance - 0.00% - - 160 225 572-5400 Books, Dues & Publications 545 142.22% 4,470 475 487 700 572-5500 Training 725 3.57% $ 321,033 $ 287,252 $ 261,716 $ 370,940 Total Operating Expenditures $ 389,561 5.02% Capital Outlay: - - 2,547 1,500 572-6402 Equipment - -100.00% - 1,734 1,396 - 572-6420 Computer Hardware/Software - 0.00% 12,115 - - - 572-6821 Software - 0.00% $ 12,115 $ 1,734 $ 3,943 $ 1,500 Total Capital Outlay $ - -100.00% Capital Improvements Program: 222,802 813,838 3,580,733 - Prior Years Capital Improvement Program - 0.00% $ 222,802 $ 813,838 $ 3,580,733 $ - Total Capital Improvements Program $ - 0.00% Debt Service - - 334,700 334,403 581-9121 Transfer to Debt Service Fund 350,741 4.89% 2013A Bank Loan -Recreation Complex- yr 3 of 15 Phone System Lease - year 3 of 6 2015 Rec Ctr Fitness Equipment- yr 2 of 5 $ - $ - $ 334,700 $ 334,403 Total Debt Service $ 350,741 4.89% $ 1,113,730 $ 1,634,838 $ 4,684,798 $ 1,329,998 TOTAL EXPENSES $ 1,392,418 4.69% $ (863,418) $ (1,410,600) $ (4,513,994) $ (1,084,237) NET REVENUE / (EXPENSE) $ (1,136,157) 4.79% 1000-Recreation 8/27/2015 9:20 AM 85 RECREATION Share of City Budget $1,392,418, 3.5% DESCRIPTION Recreation manages a brand new 33,000 sq. ft. Recreation Center with a 10-field Athletic Complex, the FWB Library, Heritage Park and Cultural Center, Parks & ROW Maintenance, the Cemetery, and the FWB Golf Club. Football, baseball, basketball, soccer, and softball leagues are held at he facilities. Recreation centers offer a variety of crafts and exercise classes, after school programs, and summer day camps. Special events are held throughout the year. Tennis Center and BMX are contracted. MISSION Provide recreational and athletic opportunities to adults and youth alike. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Diverse Recreational Opportunities Youth After School Participants (Total registrations) 182 152 155 96 45 45 Youth After School Program Capacity 90% 76% 78% 65% 90% 100% Adult & Youth Sports Teams Participants 502 204 213 151 165 180 Adult & Youth Sports Teams with Sponsors 93% 97% 99% 100% 100% 100%
Construct Phase 2 of the Athletic Complex with a new Skate Park
Complete Phase 2 of the Bud and Dorie Day Patriots Trail including a paved courtyard, playground, pavilions, a gazebo, and grass/irrigation.
Install new Sound System at the FWB Auditorium FUTURE GOALS (FY17 & FY18)
Pave parking lot and entryway at Jet Stadium PRIOR YEAR ACCOMPLISHMENTS (FY15)
Completed construction of new Recreation Complex
Relocated new lights to Jet Stadium and installed new fencing around complex
Added new U19 Soccer League - Added 18 new athletic teams with sponsors into Youth and Adult Leagues
Completed First section of Bud and Dorie Day Patriots Trail 86 87  001 GENERAL FUND - 1010 PARKS Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 8,561 8,934 7,485 9,500 347-2200 Rentals - Liza Jackson 9,500 0.00% 2,250 2,811 2,865 2,500 347-2210 Rentals tax-exempt - Liza Jackson 2,500 0.00% 1,910 2,060 4,525 2,100 347-4010 Spec Evt - Landing 2,100 0.00% 4,129 8,912 7,425 5,900 347-4020 Spec Evt - tax-exempt - Landing 5,900 0.00% 6 - - - 347-4330 Special Event Misc Charge - 0.00% 10,897 8,332 9,020 9,500 347-5910 Boat Launch Fee - -100.00% 3,785 3,753 4,788 3,000 362-1000 Rentals & Leases 4,913 63.78% 2,217 14,300 13,103 - 366-1000 Contributions/Donations - 0.00% 30,000 - - - Grant Revenue - 0.00% $ 63,755 $ 49,102 $ 49,211 $ 32,500 TOTAL REVENUES $ 24,913 -23.34% Personal Services: 11.00 11.00 10.00 10.00 Number of Funded Employees (FTE's) 10.00 301,324 278,293 270,689 297,355 572-1200 Salaries 316,061 6.29% - 53 1,137 - 572-1201 Service Awards - 0.00% 5,665 10,130 - - 572-1202 Incentive/Merit Pay - 0.00% 2,212 3,356 4,416 4,000 572-1400 Salaries - Overtime 4,000 0.00% 323 276 248 250 572-1401 Salaries - Overtime Holiday Worked - -100.00% 17,249 16,914 16,380 17,148 572-2100 FICA Taxes 18,088 5.48% 4,034 3,955 3,831 3,717 572-2101 Medicare 4,231 13.82% 63,496 63,550 67,417 71,179 572-2200 Retirement Contributions 64,194 -9.81% 3,007 2,866 2,281 3,275 572-2204 Retirement Contributions - DC Plan 5,563 69.88% 90,259 62,659 61,678 73,629 572-2300 Dental, Life & Health Insurance 62,187 -15.54% 8,986 9,290 9,153 9,561 572-2400 Worker's Compensation 10,534 10.17% $ 496,553 $ 451,342 $ 437,229 $ 480,113 Total Personal Services $ 484,857 0.99% Operating Expenditures: 386 - 600 - 572-3100 Professional Services 600 100.00% - - 13,623 - 572-3450 Other Services - Grounds Maintenance 11,150 100.00% - 1,472 - - 572-4000 Travel and Per Diem - 0.00% 1,820 2,833 2,280 2,242 572-4100 Communication Services 2,784 24.17% 68,464 69,540 77,470 86,579 572-4300 Utilities 95,432 10.23% 2,620 1,386 1,565 1,200 572-4400 Rentals & Leases 1,200 0.00% 18 374 505 374 572-4610 Maintenance Contracts 374 0.00% 5,825 3,426 2,158 2,300 572-4620 Vehicle Repair 2,300 0.00% 11,387 7,497 8,412 12,100 572-4630 Equipment Repair 12,300 1.65% 2,390 551 - - 572-4640 Building Maintenance - 0.00% 59 - - - 572-4645 Heating/Cooling Repairs - 0.00% 36,774 33,447 - 47,375 572-4650 Grounds Maintenance - -100.00% 5,200 3,978 10,165 8,650 572-5200 Operating Supplies 7,650 -11.56% 23,504 24,219 23,830 26,805 572-5204 Fuel & Oil 22,072 -17.66% 1,466 1,198 490 500 572-5210 Uniform Expense 750 50.00% 55 - 211 - 572-5231 Computer Hardware/Software - 0.00% 623 1,774 1,433 2,050 572-5233 Tools 3,700 80.49% 412 631 1,214 1,750 572-5234 Safety Supplies/Equipment 1,750 0.00% - - 21,573 - 572-5250 Operating Supplies - Grounds Maintenance 50,482 100.00% 110 110 110 110 572-5400 Books, Dues & Publications 110 0.00% 140 495 160 250 572-5500 Training 350 40.00% $ 157,634 $ 152,931 $ 165,800 $ 192,284 Total Operating Expenditures $ 213,003 10.78% Capital Outlay: 49,154 - - 7,000 572-6214 Building Improvements - -100.00% 7,549 - 29,929 148,856 572-6310 Improvements Other Than Building - 0.00% - - 4,111 - 572-6370 Irrigation Systems - 0.00% 513 30,060 21,898 1,600 572-6402 Equipment 27,000 1587.50% 16,191 - - - 572-6404 Trucks - 0.00% - 17,995 - - 572-6406 Specialized Equipment 30,000 100.00% - 1,489 - - 572-6420 Computer Hardware/Software - 0.00% $ 73,407 $ 49,544 $ 55,938 $ 157,456 Total Capital Outlay $ 57,000 -63.80% Capital Improvements Program: - - 940 - Prior Years Capital Improvement Program - 0.00% $ - $ - $ 940 $ - Total Capital Improvements Program $ - 0.00% Debt Service - - 200,719 200,725 581-9121 Transfer to Debt Service Fund 200,893 0.08% 2013A Bank Loan -Recreation Complex Fields- yr 3 of 15 Phone System Lease - year 3 of 6 $ - $ - $ 200,719 $ 200,725 Total Debt Service $ 200,893 0.08% $ 727,595 $ 653,816 $ 860,628 $ 1,030,579 TOTAL EXPENSES $ 955,754 -7.26% 88 $ 8/27/2015 1010-Parks (663,839) 9:28 AM $ (604,714) $ (811,416) $ (998,079) NET REVENUE / (EXPENSE) $ (930,841) -6.74% PARKS Share of City Budget $955,754, DESCRIPTION 2.5% Parks is responsible for the maintenance and beautification of 23 developed parks, 17 athletic fields, 5 exercise tracks, 21 tennis courts, and 3 boat ramp facilities. MISSION Preserve, protect, maintain, and enhance the City's parkland areas. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Ensure Parks are Safe, Functional, and Attractive Park Rentals - Liza Jackson, Landing, Chester Pruitt Park 649 358 320 276 375 400 Field Rentals 286 270 159 132 200 250 Controller Monitors Connected to I.Q. Irrigation Central Control System 30% 35% 35% 29% 35% 45%
Install new playground at Ferry Park
Replace 1-2 playground surfaces to ADA requirements.
Install Volleyball Courts on Phase 2 area of Athletic Complex FUTURE GOALS (FY17 & FY18)
Upgrade Chester Pruitt Athletic Field to add additional play from new Complex.
Replace restrooms at FWB Landing and Ferry Park. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Replaced two playgrounds with ADA material.
Repaired large quantities of fence damage from high wind and rain events.
Repaired old playground equipment at Docie Bass Rec Center. 89  001 GENERAL FUND - 1015 RIGHT-OF-WAY Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 42,503 42,503 42,503 42,505 344-9007 DOT Right-of-Way Maintenance Contract 43,774 2.99% 11 2 - - 366-1000 Contributions/Donations - 0.00% 15,311 - - - Grant Revenue - 0.00% $ 57,826 $ 42,505 $ 42,503 $ 42,505 TOTAL REVENUES $ 43,774 2.99% Personal Services: 1.00 1.00 1.00 1.00 Number of Funded Employees (FTE's) 1.00 36,271 36,445 36,824 39,650 541-1200 Salaries 42,597 7.43% 699 1,098 - - 541-1202 Incentive/Merit Pay - 0.00% - - 796 - 541-1400 Salaries - Overtime - 0.00% 1,986 2,018 2,008 2,108 541-2100 FICA Taxes 2,283 8.29% 464 472 470 493 541-2101 Medicare 534 8.28% 9,632 10,311 11,211 12,173 541-2200 Retirement Contributions 12,609 3.58% 9,117 9,264 9,456 9,770 541-2300 Dental, Life & Health Insurance 10,209 4.50% 2,355 2,560 2,575 2,637 541-2400 Worker's Compensation 3,020 14.50% $ 60,523 $ 62,169 $ 63,339 $ 66,832 Total Personal Services $ 71,252 6.61% Operating Expenditures: 49 - - - 541-3100 Professional Services - 0.00% 58,004 58,004 57,497 58,697 541-3400 Other Services 57,497 -2.04% - - - - 541-3450 Other Services - Grounds Maintenance 1,200 100.00% 384 791 792 765 541-4100 Communication Services 852 11.37% 18,188 22,751 22,176 24,810 541-4300 Utilities 27,279 9.95% 2,449 2,075 1,901 1,300 541-4620 Vehicle Repair 1,300 0.00% 5,970 4,724 9,495 4,130 541-4630 Equipment Repair 4,130 0.00% 5,310 10,237 - 7,800 541-4650 Grounds Maintenance - -100.00% 1,773 1,664 2,169 1,600 541-5200 Operating Supplies 3,100 93.75% 11,581 8,238 7,303 7,300 541-5204 Fuel & Oil 7,120 -2.46% 128 107 43 50 541-5210 Uniform Expense 75 50.00% 55 - - - 541-5231 Computer Hardware/Software - 0.00% 102 780 1,143 2,750 541-5233 Tools 2,900 5.45% 90 185 148 175 541-5234 Safety Supplies/Equipment 175 0.00% - - 3,841 - 541-5250 Operating Supplies - Grounds Maintenance 7,800 100.00% - 120 - 50 541-5500 Training 50 0.00% $ 101,307 $ 109,676 $ 106,507 $ 109,426 Total Operating Expenditures $ 113,478 3.70% Capital Outlay: 15,314 - - - 541-6355 Landscaping - 0.00% 613 21,945 - - 541-6402 Equipment - 0.00% - 552 - - 541-6420 Computer Hardware/Software - 0.00% $ 15,928 $ 22,497 $ 18,472 $ - Total Capital Outlay $ - 0.00% $ 177,757 $ 194,342 $ 188,318 $ 176,258 TOTAL EXPENSES $ 184,730 4.81% $ (119,932) $ (151,837) $ (145,815) $ (133,753) NET REVENUE / (EXPENSE) $ (140,956) 5.39% 1015-ROW 8/27/2015 9:31 AM 90 RIGHT-OF-WAY Share of City Budget $184,730, 0.5% DESCRIPTION Right-of-Way landscapes and maintains areas along City roadways and rights-of-way. Activities include mowing, edging, litter control, irrigation, and fertilization. MISSION Maintain and beautify the City’s medians and rights-of-way. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 214-15 2014-15 2015-16 Maintain Tree City Designation Per Capita Spending for Tree City Designation $2.02 $1.70 $1.90 annual measure $2.00 $2.00
Contract company to prune up all overhanging trees on all City Roads FUTURE GOALS (FY17 & FY18)
Get annual maintenance contract for tree limbs hanging in the road ways to allow for sanitation trucks, busses, and fire trucks to drive freely. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Relandscape Library grounds
Contracted Downtown median and trash maintenance to help beautify the area 91  001 GENERAL FUND - 1040 GOLF CLUB Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Council Adopted Change Revenues: 745,883 719,205 594,526 669,152 347-5000 Greens Fees 650,000 650,000 -2.86% 104,897 90,413 11,842 51,295 347-5020 Tournament Fees 51,295 51,295 0.00% - - 67,903 - 347-5025 Tournament Fees - Tax Exempt - - 0.00% 15,837 41,516 55,386 - 347-5099 Complimentary Green Fees - - 0.00% 100,283 101,354 93,208 105,000 347-5100 Membership Fees 100,000 100,000 -4.76% 603,363 588,325 511,170 542,000 347-5200 Golf Cart Rental 531,000 531,000 -2.03% 1,638 1,968 1,166 1,800 347-5210 Pull Cart Rental 1,800 1,800 0.00% 9,477 24,597 40,909 - 347-5299 Complimentary Golf Cart Fees - - 0.00% 79,102 77,848 68,515 68,000 347-5300 Driving Range 67,000 67,000 -1.47% 68,710 72,849 75,386 73,020 347-5400 Rental and Lease Income - Restaurant & Pro Shop 73,498 73,498 0.66% 2,610 2,460 2,040 1,800 347-5510 GHIN Handicapping Service 1,920 1,920 6.67% 18,944 13,689 11,553 3,400 347-5900 League Play 8,300 8,300 144.12% - - 3,840 - 347-5905 League Play - Tax Exempt - - 0.00% (6) (141) (134) - 347-5920 Cash Over/(Under) 123 123 0.00% 25,911 24,600 24,600 24,600 362-2010 Rental and Lease Income - Tower 24,600 24,600 0.00% - - 608 - 369-9000 Miscellaneous Revenues - - 0.00% $ 1,776,649 $ 1,758,684 $ 1,562,519 $ 1,540,067 TOTAL REVENUES $ 1,509,536 -1.98% Personal Services: 14.26 14.26 14.26 13.93 Number of Employees (FTE's) 14.26 107,463 92,310 88,887 98,219 572-1200 Regular Salaries 101,255 101,255 3.09% - 212 108 - 572-1201 Service Awards - - 0.00% 7,651 11,855 - - 572-1202 Incentive/Merit Pay - - 0.00% 190,680 193,562 183,371 247,630 572-1300 Part-Time Wages 260,110 260,110 5.04% 156 200 371 - 572-1400 Salaries - Overtime - - 0.00% 18,687 18,198 16,610 21,128 572-2100 FICA Taxes 21,918 21,918 3.74% 4,371 4,256 3,885 4,556 572-2101 Medicare 5,126 5,126 12.51% 24,181 26,140 27,865 30,153 572-2200 Retirement Contributions 29,971 29,971 -0.60% 27 - - - 572-2204 Retirement Contributions - DC Plan - - 0.00% 9,333 7,805 7,955 8,224 572-2300 Dental, Life & Health Insurance 8,596 8,596 4.51% 4,592 4,526 4,372 5,214 572-2400 Worker's Compensation 5,378 5,378 3.14% $ 367,141 $ 359,064 $ 333,425 $ 415,126 Total Personal Services $ 432,355 4.15% Operating Expenditures: 33,100 32,338 29,817 38,592 572-3100 Professional Services 42,508 10.15% - 1,300 - - 572-3400 Other Services - - 0.00% 4,277 4,242 3,678 4,160 572-4100 Communication Services 4,160 0.00% 207 155 207 100 572-4200 Postage 100 0.00% 72,148 67,744 82,631 78,033 572-4300 Utilities 90,848 16.42% 122,560 114,442 106,794 110,726 572-4400 Rentals & Leases 110,726 0.00% 1,448 1,596 1,772 1,621 572-4610 Maintenance Contracts 1,621 0.00% 40 - - - 572-4620 Vehicle Repair - - 0.00% 4,627 3,182 1,804 2,500 572-4630 Equipment Repair 3,000 20.00% 2,884 3,881 - - 572-4640 Building Maintenance - - 0.00% 13,284 11,790 - - 572-4645 Heating/Cooling Repairs - - 0.00% 744 6,460 1,227 14,500 572-4800 Promotional Activities 18,100 24.83% 25,313 64,993 96,295 - 572-4899 Complimentary Golf Rounds & Carts - - 0.00% 32 - - - 572-4903 Sales Tax Expense/Penalty - - 0.00% 113 471 - - 572-4916 Inventory - Over/(Short) - - 0.00% 1,338 1,438 1,112 1,090 572-5100 Office Supplies 1,090 0.00% 9,437 13,079 14,778 14,175 572-5200 Operating Supplies 15,875 11.99% 43 - 1 - 572-5203 Fleet Maintenance Clearing Account - - 0.00% - - (81) - 572-5204 Fuel & Oil - - 0.00% - 1,271 632 1,440 572-5210 Uniform Expense 1,440 0.00% 110 147 219 - 572-5231 Computer Hardware/Software - - 0.00% - - 76 - 572-5233 Tools - - 0.00% - 57 - - 572-5234 Safety Supplies/Equipment - - 0.00% 2,396 3,126 2,426 2,190 572-5400 Books, Dues & Publications 2,440 11.42% $ 295,071 $ 331,711 $ 343,388 $ 269,127 Total Operating Expenditures $ 291,908 8.46% Capital Outlay: - - - - 572-6214 Building Improvements - - 0.00% - - 197 - 572-6310 Improvements Other Than Building - - 0.00% 3,420 1,238 - - 572-6402 Equipment - - 0.00% - 1,971 698 - 572-6420 Computer Hardware/Software - - 0.00% $ 3,420 $ 3,209 $ 896 $ - Total Capital Outlay $ - 0.00% Debt Service: 41,349 19,900 - - Interest Expense - - 0.00% - - 452 - 581-9121 Transfer to Debt Service Fund 1,290 100.00% Phone System Lease - year 3 of 6 1,290 $ 41,349 $ 19,900 $ 452 $ - Total Debt Service $ 1,290 0.00% 706,981 713,884 678,161 684,253 TOTAL EXPENSES 725,553 6.04% 1040-Golf Ops 8/27/2015 9:35 AM 92 GOLF CLUB Share of City Budget $684,253, 1.8% DESCRIPTION The Golf Club consists of two championship 18-hole golf courses, putting green, driving range, and clubhouse. The club holds many community oriented golf tournaments and promotes a Junior Golf Program every summer with clinics. MISSION Provide a quality golf experience to members and visitors through excellent customer service. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Ensure Player Satisfaction Active Memberships 523 442 550 500 Active Youth Memberships 88 63 95 85 Promote Play During Off-Peak Times Rounds Teeing Off Between Noon and 4pm 19,686 20,888 21,000 21,000 % of Rounds Teeing Off Between Noon and 4pm 34% 37% 33% 34% Marketing Rounds Distributed 439 1883 3360 3280 Marketing Rounds Redeemed 591 1250 1495 1650 Revenues Generated from Marketing Rounds $40,511 $82,218 $113,000 $120,000
Replace aluminum guard rail around Veranda at Golf Club
Replace all 36 tee markers through sponsorship. FUTURE GOALS (FY17 & FY18)
Increase active memberships to 1000.
Install covered pavilion to increase revenue through rentals and tournaments. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Successfully replaced 8 greens and 14 other partial replacements at the Pines and Oaks Golf Courses
Repainted entire Clubhouse Building 93  001 GENERAL FUND - 1045 GOLF GROUNDS Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: Revenues Shared with Golf Club Operations Division $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 15.75 15.75 15.75 16.25 Number of Employees (FTE's) 15.75 404,233 393,294 379,516 420,536 572-1200 Regular Salaries 422,338 0.43% - 53 217 - 572-1201 Service Awards - 0.00% 9,914 13,178 108 - 572-1202 Incentive/Merit Pay - 0.00% 15,855 9,117 7,522 25,272 572-1300 Part-Time Wages 37,478 48.30% 738 540 1,853 1,000 572-1400 Salaries - Overtime 1,000 0.00% 3,167 2,696 2,555 3,200 572-1401 Salaries - Overtime Holiday Worked - -100.00% 25,698 25,131 23,590 26,634 572-2100 FICA Taxes 27,081 1.68% 6,010 5,877 5,517 5,322 572-2101 Medicare 10,193 91.53% 93,224 92,344 86,766 86,889 572-2200 Retirement Contributions 86,780 -0.13% 714 4,143 5,596 7,428 572-2204 Retirement Contributions - DC Plan 7,539 1.49% 41,474 38,870 37,467 56,825 572-2300 Dental, Life & Health Insurance 53,142 -6.48% 6,253 6,216 5,943 6,534 572-2400 Worker's Compensation 6,569 0.54% $ 607,281 $ 591,458 $ 556,649 $ 639,641 Total Personal Services $ 652,120 1.95% Operating Expenditures: 2,224 2,351 5,708 2,304 572-3100 Professional Services 2,304 0.00% 8,585 - 110 - 572-3400 Other Services 150 100.00% - - 7,120 - 572-3450 Other Servies - Grounds Maintenance 52,550 100.00% 567 545 555 545 572-4100 Communication Services 588 7.89% 8,399 7,035 8,497 9,085 572-4300 Utilities 11,751 29.35% 3,622 5,539 6,369 6,758 572-4400 Rentals & Leases 6,758 0.00% 220 522 797 847 572-4610 Maintenance Contracts 847 0.00% 928 1,768 123 500 572-4620 Vehicle Repair 500 0.00% 46,036 38,594 40,001 31,000 572-4630 Equipment Repair 31,000 0.00% 987 956 - - 572-4640 Building Maintenance - 0.00% - 431 - - 572-4645 Heating/Cooling Repairs - 0.00% 279,698 277,567 - 289,625 572-4650 Grounds Maintenance - -100.00% - - 12 - 572-4916 Inventory Short/Over - 0.00% 39 29 25 45 572-5100 Office Supplies 45 0.00% 8,184 6,820 4,376 8,000 572-5200 Operating Supplies 7,950 -0.63% (134) 347 3,923 - 572-5203 Fleet Maintenance Clearing Account - 0.00% 32,368 31,781 29,752 35,010 572-5204 Fuel & Oil 23,225 -33.66% 2,232 2,862 1,859 2,125 572-5210 Uniform Expense 2,125 0.00% 165 - 219 - 572-5231 Computer Hardware/Software - 0.00% 2,068 2,429 1,997 2,000 572-5233 Tools 3,000 50.00% - 74 940 2,125 572-5234 Safety Supplies/Equipment 2,125 0.00% - - 289,147 - 572-5250 Operating Supplies - Grounds Maintenance 236,020 100.00% 165 290 115 190 572-5400 Books, Dues & Publications 90 -52.63% $ 396,352 $ 379,939 $ 401,644 $ 390,158 Total Operating Expenditures $ 381,029 -2.34% Capital Outlay: - - - 10,200 572-6300 Improvements Other Than Building - -100.00% 23,505 101,232 27,103 38,000 572-6402 Equipment - -100.00% Replace 2- Heavy Duty Turf Trucksters 520 - 698 - 572-6420 Computer Hardware/Software - 0.00% $ 24,025 $ 101,232 $ 27,801 $ 48,200 Total Capital Outlay $ - -100.00% Debt Service: - - 20,411 20,412 581-9121 Transfer to Debt Service Fund 18,453 -9.60% 2011 Cap Imp Rev Note -Golf Equipment- yr 5 of 5 2013A Bank Loan -Fairway Sweep/Vac- yr 3 of 10 759 765 - - Amortization Issuance - 0.00% 3,196 1,582 - - Interest Expense - 0.00% $ 3,955 $ 2,347 $ 20,411 $ 20,412 Total Debt Service $ 18,453 -9.60% 1,031,614 1,074,977 1,006,504 1,098,411 TOTAL EXPENSES 1,051,602 -4.26% 1045-Golf Grounds 8/27/2015 9:42 AM 94 GOLF GROUNDS Share of City Budget $1,051,602… DESCRIPTION The Pines Course offers 18-holes in a challenging layout of over 6,800 yards through a tree-lined, upland pine forest. The Oaks course offers 18-holes over 6,400 yards of narrow fairways lined with oak trees and water hazards. MISSION Provide a quality golf experience to members and visitors through excellent course maintenance. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Reduce Maintenance Costs Out-of-Play Areas with Native Plant Material 10% 15% 10% 15% 15% 15%
Continue upgrade of landscaping in Clubhouse Parking Lot Islands
Identify and selectively remove trees around green complexes to eliminate shade problems FUTURE GOALS (FY17 & FY18)
Continue our golf cart traffic control program by installing curbing and low split rail fencing in high wear areas
Enlarge green & re-grass on hole #7 of the Oaks course.
Make #12 and #13 Oaks ponds a natural cord grass retention area. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Re-Grassed Greens Holes #1,4,6,7,8,9,&10 on the Pines course
Removed large trees to eliminate shade issues on greens, Holes #6 Pines course and #2,3,6, & 12 Oaks course
Added new sand trap sand to Holes #2, 7, 13, 18 Oaks Course Replaced 16"X 40" section of broken up concrete behind #9 Green Oaks Course 95  001 GENERAL FUND - 1060 LIBRARY Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 76,017 71,441 69,201 70,861 337-7000 Cooperative Funding - Operations 73,596 3.86% 6,875 5,400 5,800 2,410 341-9110 Passport Fees 2,716 12.70% 2,360 2,425 2,005 2,400 347-1000 Library Fees 2,900 20.83% 5,180 5,956 7,004 5,800 347-1010 Photo Copy Revenue 7,200 24.14% 525 550 286 400 347-1210 Rentals - Taxable 400 0.00% 25 175 - 25 347-1220 Rentals - Tax Exempt 25 0.00% 12,183 12,525 12,553 12,000 352-1000 Library Fines 10,700 -10.83% 200 140 306 200 352-1010 Lost Publications 200 0.00% 2,842 3,710 6,105 - 366-1000 Contributions/Donations - 0.00% 48,866 24,846 11,551 - 389-9600 Approp. from Reserved Fund Bal - Harvey Trust 50,000 100.00% $ 155,072 $ 127,168 $ 114,810 $ 94,096 TOTAL REVENUES $ 147,737 57.01% Personal Services: 8.02 8.02 8.02 7.92 Number of Funded Employees (FTE's) 8.02 158,433 159,871 162,997 171,514 571-1200 Regular Salaries 174,510 1.75% - - 108 - 571-1201 Service Awards - 0.00% 3,178 6,878 650 - 571-1202 Incentive/Merit Pay - 0.00% 77,534 76,197 75,238 93,878 571-1300 Part-Time Wages 97,066 3.40% 295 164 70 200 571-1400 Salaries - Overtime - -100.00% 14,540 14,761 14,506 16,112 571-2100 FICA Taxes 16,595 3.00% 3,400 3,452 3,392 3,495 571-2101 Medicare 3,881 11.04% 42,181 45,385 48,591 52,655 571-2200 Retirement Contributions 41,330 -21.51% - - - - 571-2204 Retirement Contributions - DC Plan 1,744 100.00% 9,821 9,967 10,206 10,523 571-2300 Dental, Life & Health Insurance 5,713 -45.71% 701 720 678 753 571-2400 Worker's Compensation 744 -1.22% $ 310,083 $ 317,394 $ 316,438 $ 349,132 Total Personal Services $ 341,583 -2.16% Operating Expenditures: 1,872 8,428 1,916 2,015 571-3100 Professional Services 2,175 7.94% 1,461 2,439 1,477 1,680 571-3400 Other Services 1,491 -11.25% - - 425 - 571-3407 Program Instruction - 0.00% - - - - 571-3450 Operating Supplies - Grounds Maintenance 1,000 100.00% - 70 - 1,000 571-4000 Travel and Per Diem 1,000 0.00% 1,680 6,115 1,969 2,114 571-4100 Communication Services 2,114 0.00% 201 533 603 125 571-4200 Postage 125 0.00% 49,750 47,084 52,159 58,569 571-4300 Utilities 64,996 10.97% 11,861 11,861 11,861 11,862 571-4400 Rentals & Leases 11,862 0.00% 4,392 4,519 4,892 4,987 571-4610 Maintenance Contracts 2,949 -40.87% 4,518 21,269 569 - 571-4640 Building Maintenance - 0.00% 10,737 5,552 - 571-4645 Heating/Cooling Repairs - 0.00% 349 - - 200 571-4650 Grounds Maintenance - -100.00% 1,754 2,021 1,762 1,800 571-5100 Office Supplies 1,800 0.00% 15,927 16,518 14,640 16,680 571-5200 Operating Supplies 21,465 28.69% 1,190 872 754 1,200 571-5207 Program Expense 1,200 0.00% 1,648 605 2,775 - 571-5223 Passport Fee Spending - 0.00% 772 692 973 - 571-5224 General Donation Spending - 0.00% 439 - 1,415 - 571-5231 Computer Hardware/Software - 0.00% 709 675 758 630 571-5400 Books, Dues & Publications 755 19.84% - 425 - - 571-5500 Training 200 100.00% $ 109,261 $ 129,679 $ 98,948 $ 102,862 Total Operating Expenditures $ 113,132 9.98% Capital Outlay: - - 4,431 - 571-6401 Furniture and Fixtures - 100.00% - 3,662 3,993 - 571-6402 Equipment 12,000 100.00% 5,868 3,200 9,081 - 571-6420 Computer Hardware/Software - 0.00% 27,554 27,993 35,676 33,000 571-6600 Books, Publications & Library Materials (Harvey Trust) 33,000 0.00% $ 33,422 $ 34,855 $ 53,182 $ 33,000 Total Capital Outlay $ 45,000 36.36% Debt Service 22,261 11,346 21,158 21,441 581-9121 Transfer to Debt Service Fund 20,793 -3.02% 2013 Revenue Note -Municipal Facilities Library- yr 3 of 18 Phone System Lease - year 3 of 6 $ 22,261 $ 11,346 $ 21,158 $ 21,441 Total Debt Service $ 20,793 -3.02% $ 475,027 $ 493,273 $ 489,725 $ 506,434 TOTAL EXPENSES $ 520,508 2.78% $ (319,955) $ (366,105) $ (374,915) $ (412,338) NET REVENUE / (EXPENSE) $ (372,771) -9.60% 96 1060-Library 8/27/2015 9:44 AM LIBRARY Share of City Budget $520,508, 1.4% DESCRIPTION Library resources include books, newspapers, periodicals, audio tapes, compact discs, and videos. Children's story hours are held weekly; special holiday reading programs and a summer reading program are conducted. Facilities include a history room, 5 individual study rooms, a meeting room for up to 100 people, 16 computer Internet stations for public access, and a spacious children’s story time room. MISSION Create and foster a comprehensive variety of print and media resources and materials designed to educate and entertain. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Resources to Promote Literacy, Education, & Enrichment Inventoried Collection Per Citizen 3.7 3.7 3.7 annual measure 3.9 3.7 Circulation per Item n/a 2% 2 1.2 2.0 2.0 Circulation per Active Borrower (City and Non-City Residents) 1.8 7.3 7.3 4.8 7.3 7.5 City Residents Who Have an Active Library Card 37% 38% 32% annual measure 34% 36%
Streamline the collection and target purchases to high-demand areas in a variety of formats, including electronic.
Increase use of the library as a "Third Place" for community enrichment and support of local businesses, schools and organizations to include a Upgrade furnishings in the Adult Reading Area and meeting room as funding allows. FUTURE GOALS (FY17 & FY18)
Re-carpet high use areas of the library as funding allows. Priority areas-- meeting room and story room.
Work with the Okaloosa County Public Library Cooperative to improve programming, marketing, and services of the library countywide through more shared programming, partnerships with the school district, and marketing strategies. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Worked with a variety of organizations to provide new learning experiences for citizens. Included the U of F Extension Service, the Downtown Merchants Association, Garnier's Beach Garden Club, NW Florida Astronomy Club, The Homeschool Parents' Group, and Mary Esther
Increased the availability and variety of programs for children and adults.
Re-purposing space to allow for updated materials and services.
Increased adult programming with regular classes offered to teach the public skills on mobile devices and electronic library resources. 97  001 GENERAL FUND - 1070 MUSEUM Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 1,850 1,325 950 250 341-9110 Passport Fees 250 0.00% 879 58 29 900 347-2000 Program Revenue 900 0.00% 25,890 30,215 31,013 27,500 347-3500 Admission Fees 29,000 5.45% 27,697 26,909 31,238 27,000 347-3510 Merchandise Sales 24,000 -11.11% 7,974 8,254 7,372 8,200 347-3520 Fees - Tax Exempt 9,800 19.51% 5,363 1,440 2,545 - 366-1000 Contributions/Donations - 0.00% - 76 104 - 369-9000 Miscellaneous Revenue - 0.00% $ 69,652 $ 68,277 $ 73,251 $ 63,850 TOTAL REVENUES $ 63,950 0.16% Personal Services: 3.60 3.60 3.60 4.10 Number of Funded Employees (FTE's) 4.60 97,275 98,676 99,292 116,412 573-1200 Regular Salaries 147,652 26.84% - 530 - - 573-1201 Service Awards - 0.00% 2,933 3,430 - - 573-1202 Incentive/Merit Pay - 0.00% 13,330 12,238 20,616 24,708 573-1300 Part-Time Wages 15,610 -36.82% - 53 15 - 573-1400 Salaries - Overtime - 0.00% 6,740 6,842 7,014 8,305 573-2100 FICA Taxes 9,397 13.16% 1,576 1,600 1,640 1,942 573-2101 Medicare 2,178 12.17% 19,045 20,383 21,970 26,525 573-2200 Retirement Contributions 34,676 30.73% 1,904 550 1,363 1,501 573-2204 Retirement Contributions - DC Plan 1,538 2.47% 18,551 20,189 24,128 24,812 573-2300 Dental, Life & Health Insurance 34,219 37.92% 212 216 398 543 573-2400 Worker's Compensation 566 4.18% $ 161,567 $ 164,706 $ 176,435 $ 204,747 Total Personal Services $ 245,836 20.07% Operating Expenditures: 1,366 1,580 1,878 1,730 573-3100 Professional Services 1,930 11.56% - - 709 800 573-3400 Other Services 300 -62.50% 837 1,112 1,002 1,115 573-4100 Communication Services 1,115 0.00% 181 275 157 200 573-4200 Postage 200 0.00% 14,096 12,660 14,868 17,248 573-4300 Utilities 17,281 0.19% 1,257 1,257 2,402 1,257 573-4400 Rentals & Leases 1,257 0.00% 1,672 2,001 2,171 2,175 573-4610 Maintenance Contracts 2,175 0.00% - 79 43 100 573-4630 Equipment Repair 100 0.00% 5,723 4,974 - 1,000 573-4640 Building Maintenance 4,250 325.00% - 5,514 - - 573-4645 Heating/Cooling Repairs - 0.00% 460 1,248 - 3,450 573-4650 Grounds Maintenance - -100.00% 1,145 1,216 954 1,700 573-4700 Printing & Binding 1,300 -23.53% 2,214 1,915 2,015 2,500 573-4800 Promotional Activities 2,500 0.00% 1,109 1,229 824 1,490 573-5100 Office Supplies 1,490 0.00% 557 959 1,940 750 573-5200 Operating Supplies 1,200 60.00% - - 3 - 573-5204 Fuel & Oil 100 100.00% 13,535 12,456 16,098 14,000 573-5205 Goods For Resale 14,000 0.00% 74 30 - 350 573-5207 Program Expense 550 57.14% - 136 68 150 573-5210 Uniform Expense 200 33.33% 775 871 909 1,650 573-5215 Exhibit / Collection Supplies 1,035 -37.27% 205 1 644 - 573-5223 Passport Fee Spending - 0.00% 385 423 191 - 573-5224 General Donation Spending - 0.00% 900 216 1,144 - 573-5225 Fundraising Spending - 0.00% 219 - 539 - 573-5231 Computer Hardware/Software - 0.00% - - 3,799 - 573-5250 Operating Supplies - Grounds Maintenance 3,150 100.00% 445 445 445 915 573-5400 Books, Dues & Publications 975 6.56% - - - 140 573-5500 Training 140 0.00% $ 47,154 $ 50,596 $ 52,803 $ 52,720 Total Operating Expenditures $ 55,248 4.80% Capital Outlay: - 3,862 - - 573-6214 Building Improvements - 0.00% 2,867 - - - 573-6402 Equipment - 0.00% 520 1,378 1,396 - 573-6420 Computer Hardware/Software - 0.00% $ 3,387 $ 5,240 $ 1,396 $ - Total Capital Outlay $ - 0.00% $ 212,108 $ 220,542 $ 230,634 $ 257,467 TOTAL EXPENSES $ 301,084 16.94% $ (142,455) $ (152,266) $ (157,384) $ (193,617) NET REVENUE / (EXPENSE) $ (237,134) 22.48% 98 1070-Museum 8/27/2015 9:47 AM MUSEUM Share of City Budget $301,084, 0.8% DESCRIPTION The Indian Temple Mound Museum was the first museum in Florida owned and operated by a municipality and is recognized for having one of the finest collections of prehistoric ceramics in the Southeast United States. Historic structures such as the Camp Walton Schoolhouse and Garnier Post Office Museums are fine examples of Northwest Florida history and house artifacts that relay the story of early Camp Walton. The Civil War Exhibits Building interprets the First Florida Militia and their activities while stationed at what we today call The Fort Walton Landing. MISSION Share 14,000 years of Fort Walton culture and history through stewardship, education and interpretation of its prehistoric and historic collections. estimate Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Share Community History With Public Visitors Per General Visitation Hour of Operation 5.7 6.0 5.7 5.7 5.7 5.7 Educational Programming Visitors During Non-General Visitation Hours 4,433 4,266 3,985 3,271 4,200 4,200 Outreach Programming Visitors During Non-General Visitation Hours 7,778 8,700 5,575 6,930 6,000 6,000 City Savings from Volunteer Assistance $42,958 $28,562 $30,510 $19,313 $25,000 $25,000
Continue to improve public access to museum properties and downtown entertainment district.
Provide event and activity programming to increase visitation to and public awareness of Heritage Park.
Provide 2015 summer exhibit in partnership with Friends of the Museums entitled "Pirates: the Last Scourge of the Gulf". Provide 2016 summer exhibit in partnership with Okaloosa County Tourist Development Center entitled "Obscured by Time: The Magic Of Florida".
Introduce Scouting Saturdays to work with Boy and Girl Scouts in the completion of badge work relating to Archaeology, Native Americans and the Civil War. FUTURE GOALS (FY17 & FY18)
Complete NAGPRA process for 8OK6M (Fort Walton Temple Mound) archaeological site from filing to certification.
Replace steps leading to observation deck atop Fort Walton Temple Mound.
Create parking areas accessible to school buses, RVs and shuttle buses for improved public access to facilities. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Continued and increased training on museum programs, collections care, customer service and exhibits to museum staff and docents. This training will continue on a monthly basis.
Honored 37 volunteers with certificates during the year for their dedicated service. Volunteer hours exceeded 3,500 hours with over 50 active volunteers. Museum is increasing the use of a trained museum volunteer corps as Friends of the Museums winds down their commitment of manpower allocation.
Continued Community Involvement: Museum provides activities such as Haunted History Ghost Tours which allow nearly 150 community individuals to share our local history. Museum partnership with Emerald Coast Archaeology Society allows visitors to view excavations and provides 4-6 guest lectures on archaeology subjects throughout the year. Museum partnership with Thunderbird Honor Guard strengthens ties to the Native American community and provides access to cultural demonstrations during the year. Museum partnership with Reeds Raiders at Bowlegs in defense of the City increases public awareness of museum activities and raises awareness that history can be fun. Museum partnership with Musical Echoes provides cultural and arts festival to general public which increases awareness and strengthens Native American commitment to the mound and museum. Museum Partnership with Friends of the Museums provided educational and recreational programming that included Zombie Walk, Native American Day Open House and Camp Walton Christmas Open House which afforded locals ability to enjoy free days. Museum partnership with GFWC Fort Walton Beach Woman's Club provided Pottery Expo Youth Art Competition which allowed Okaloosa County School students to compete in artistic competition.
Continued Public Awareness Campaign: The Indian Temple Mound Museum seeks out advertising opportunities and has been on various websites, Facebook, blogs, NWF Daily News, Emerald Coast Magazine, Visit Florida, FWB Chamber of Commerce, the Four Points Sheraton in-room compendium of things to do and see, 105.5 “The Wolf” and WYZB FM, WUWF’s “Unearthing Pensacola” segments, and WEAR ABC Channel 3. The museums were able to display their events on various Lamar advertising boards which has increased visibility. Local organizational newsletters increase awareness, promote activities and show the accomplishments of the museums and their partners. These include Florida Public Archaeology Network (Pensacola), Baker Block News (Baker), Panhandle Historic Preservation Alliance News (reaches all panhandle), Emerald Coast Archaeology Society (OK County), Heritage News (Niceville); GWFC Our Voice Florida Woman's Club newsletter (OK County), Genealogical Society of Okaloosa County, and FOM Newsletter (various counties and states).
Completed exhibit renovations inside Indian Temple Mound Museum and completed plant identification pathway around the mound.
Introduction of new programming activities designed to match State Standards for Civil War education and attract older grades field trips to museum. 99  001 GENERAL FUND - 1080 CEMETERY Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 189,090 192,630 143,150 180,000 343-8000 Sale of Lots 183,000 1.67% 23,215 3,885 14,545 8,000 343-8100 Crypt Sales 8,000 0.00% 9,120 10,635 15,455 9,000 343-8200 Niche Sales 9,000 0.00% 9,900 8,295 4,175 8,000 343-8300 Weekend/Holidays Interments 8,000 0.00% 184,690 152,345 179,150 175,000 343-8400 Openings/Closings 175,000 0.00% 1,032 2,228 2,536 - 343-8500 Transfer Fees - 0.00% 21,486 3,290 - - 381-2400 Transfer from Beal Memorial Cemetery Fund 68,336 100.00% $ 438,533 $ 373,308 $ 359,011 $ 380,000 TOTAL REVENUES $ 451,336 18.77% Personal Services: 3.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 87,133 87,808 89,455 93,269 539-1200 Regular Salaries 96,566 3.53% - 212 - - 539-1201 Service Awards - 0.00% 1,153 3,174 - - 539-1202 Incentive/Merit Pay - 0.00% 1,014 192 447 500 539-1400 Salaries - Overtime 500 0.00% 288 35 25 100 539-1401 Salaries - Overtime Holiday Worked 100 0.00% 4,905 5,008 4,906 5,058 539-2100 FICA Taxes 5,269 4.16% 1,147 1,171 1,147 1,183 539-2101 Medicare 1,232 4.17% 23,394 24,958 26,783 28,633 539-2200 Retirement Contributions 28,584 -0.17% 22,905 23,300 23,730 24,547 539-2300 Dental, Life & Health Insurance 25,651 4.50% 4,449 5,068 4,894 4,907 539-2400 Worker's Compensation 5,030 2.51% $ 146,388 $ 150,926 $ 151,388 $ 158,198 Total Personal Services $ 162,932 2.99% Operating Expenditures: 862 948 948 950 539-3100 Professional Services 950 0.00% 71,940 54,375 56,930 60,000 539-3400 Other Services 60,000 0.00% 2,350 - - - 539-3450 Other Services - Grounds Maintenance - 0.00% 882 925 855 870 539-4100 Communication Services 870 0.00% 53,059 57,191 64,721 65,205 539-4300 Utilities 76,145 16.78% 191 56 42 60 539-4400 Rentals & Leases 60 0.00% 240 627 615 655 539-4610 Maintenance Contracts 655 0.00% 3,950 1,248 2,769 1,850 539-4630 Equipment Repair 1,850 0.00% 2,350 - - - 539-4640 Building Maintenance - 0.00% 6,034 14,019 - 12,825 539-4650 Grounds Maintenance - -100.00% 5,050 18,275 15,480 - 539-4980 Repurchase Cemetery Lots - 0.00% 1,665 2,340 518 1,875 539-5200 Operating Supplies 2,075 10.67% 1,585 1,726 1,325 1,381 539-5204 Fuel & Oil 1,532 10.89% 341 235 150 150 539-5210 Uniform Expense 150 0.00% 55 - 211 - 539-5231 Computer Hardware/Software - 0.00% 448 74 509 850 539-5233 Tools 800 -5.88% 181 37 220 525 539-5234 Safety Supplies/Equipment 525 0.00% - - 12,022 - 539-5250 Operating Supplies - Grounds Maintenance 12,675 100.00% - 40 - 40 539-5500 Training 40 0.00% $ 151,183 $ 152,116 $ 157,315 $ 147,236 Total Operating Expenditures $ 158,326 7.53% Capital Outlay: 11,488 - - - 539-6214 Building Improvements 45,000 100.00% 2,241 - - - 539-6355 Landscaping & Fences 4,000 100.00% 4,575 677 - - 539-6402 Equipment 19,000 100.00% - 552 - - 539-6420 Computer Hardware/Software - 0.00% $ 18,304 $ 1,229 $ - $ - Total Capital Outlay $ 68,000 0.00% Interfund Transfers: 37,818 38,526 20,869 36,000 581-9162 Transfer to Beal Memorial Perpetual Care Fund 36,600 1.67% Lot Sales - 20% of revenues $ 37,818 $ 38,526 $ 20,869 $ 36,000 Total Interfund Transfers $ 36,600 1.67% $ 353,693 $ 342,797 $ 329,572 $ 341,434 TOTAL EXPENSES $ 425,858 24.73% $ 84,840 $ 30,511 $ 29,439 $ 38,566 NET REVENUE / (EXPENSE) $ 25,478 -33.94% 1080-Cemetery 8/27/2015 9:50 AM 100 CEMETERY Share of City Budget $425,858, 1.1% DESCRIPTION Cemetery staff is responsible for the sale of plots, niches, and mausoleum spaces; grounds maintenance; and supervision of funerals at the City's two cemeteries – Beal Memorial Cemetery and Brooks Cemetery. MISSION Provide a well-maintained and peaceful resting place of burial. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide a Well-Maintained Resting Place of Burial Cemetery Grounds with Turf in Good Condition 80% 90% 86% 90% 90% 95%
Install Roadway between storage facilities.
Stamp additional area in Hope Section.
Repair worn doors in niche wall. FUTURE GOALS (FY17 & FY18)
Research plot location software to ensure the quality of cemetery services.
Develop a sod farm in open area of cemetery for use for newly dug graves.
Install central control system for irrigation. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Planted 5 Oak trees and 5 Crape Myrtle trees in the new Hope Section addition. 101 102  001 GENERAL FUND - 1200 ENGINEERING SERVICES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 3,060 3,200 3,200 3,100 341-3001 Overhead Banner Installation Fee 3,300 6.45% 26 59 - - 341-9310 Engineering Drawings - 0.00% - 1,930 1,630 - 366-1000 Contributions/Donations - 0.00% $ 3,086 $ 5,189 $ 4,830 $ 3,100 TOTAL REVENUES $ 3,300 100.00% Personal Services: 5.00 5.00 5.00 4.00 Number of Funded Employees (FTE's) 3.00 89,206 79,302 82,282 82,217 541-1100 Executive Salaries 84,256 2.48% 163,182 156,555 118,911 122,341 541-1200 Regular Salaries 71,627 -41.45% - - 54 - 541-1201 Service Awards - 0.00% 2,678 3,839 - - 541-1202 Incentive/Merit Pay - 0.00% - 31 900 250 541-1400 Overtime 250 0.00% 15,203 14,187 11,889 11,994 541-2100 FICA Taxes 9,001 -24.96% 3,556 3,318 2,754 2,805 541-2101 Medicare 2,105 -24.96% 66,964 36,005 16,911 17,775 541-2200 Retirement Contributions 1,479 -91.68% - 7,303 9,537 9,690 541-2204 Retirement Contributions - DC Plan 9,948 2.66% 23,301 35,070 28,640 29,587 541-2300 Dental, Life & Health Insurance 21,590 -27.03% 447 458 356 348 541-2400 Worker's Compensation 249 -28.40% $ 364,536 $ 336,067 $ 272,234 $ 277,007 Total Personal Services $ 200,505 -27.62% Operating Expenditures: 8,082 6,001 5,326 5,755 541-3100 Professional Servies 5,816 1.06% - - - 90 541-3400 Other Services - -100.00% - 89 80 800 541-4000 Travel and Per Diem 2,297 187.13% 3,101 5,070 1,947 2,952 541-4100 Communication Services 1,404 -52.44% 5,926 6,436 7,038 6,880 541-4200 Postage 6,565 -4.58% 12,862 7,080 6,359 6,360 541-4400 Rentals & Leases 6,360 0.00% - 2,200 2,200 3,600 541-4610 Maintenance Contracts 4,100 13.89% - - - - 541-4620 Vehicle Repair 125 100.00% - - 450 600 541-4630 Equipment Repair 600 0.00% 107 80 99 1,100 541-4700 Printing & Binding - -100.00% - 525 - - 541-4915 Legal Advertisements - 0.00% 6,147 6,210 4,278 6,930 541-5100 Office Supplies 7,055 1.80% 465 369 449 125 541-5200 Operating Supplies 500 300.00% - - - 250 541-5204 Fuel & Oil 393 57.38% 255 91 - 400 541-5210 Uniform Expense 300 -25.00% - 320 2,210 - 541-5223 Earth Day - 0.00% 505 - 696 - 541-5231 Computer Hardware/Software - 0.00% - 26 - 170 541-5234 Safety Supplies/Equipment 85 -50.00% 174 - 256 175 541-5400 Books, Dues & Publications 185 5.71% - 349 423 350 541-5500 Training 1,967 462.00% $ 37,624 $ 34,846 $ 31,811 $ 36,537 Total Operating Expenditures $ 37,752 3.33% Capital Outlay: 630 630 698 - 541-6420 Computer Hardware/Software - 0.00% $ 630 $ 630 $ 698 $ - Total Capital Outlay $ - 0.00% Debt Service - - 901 850 581-9121 Transfer to Debt Service Fund 921 8.35% Phone System Lease - year 3 of 6 $ - $ - $ 901 $ 850 Total Debt Service $ 921 8.35% $ 402,791 $ 371,543 $ 305,644 $ 314,394 TOTAL EXPENSES $ 239,178 -23.92% $ (399,704) $ (366,354) $ (300,814) $ (311,294) NET REVENUE / (EXPENSE) $ (235,878) -24.23% 1200-Engineering 8/27/2015 10:03 AM 103 ENGINEERING SERVICES Share of City Budget $239,178, 0.6% DESCRIPTION Engineering maintains GIS data, reviews all site plans, subdivision plans, and as-built drawings for compliance with City codes and outside agency requirements; provides survey and design data for street, sidewalk, water, sewer, and stormwater projects; and prepares maps for internal use, annexation, Comprehensive Plan amendments and newspaper ads. MISSION Provide high quality, timely, and cost effective services in all facets of operations. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Maintain and Further Develop GIS System to Track & Monitor City Assets Street Data Accurately Entered in GIS - Changes and additions implemented 95% 100% 100% annual measure 100% 100% Water Features Accurately Entered in GIS - Changes and additions implemented 70% 100% 100% annual measure 100% 100% Sanitary Sewer Features Accurately Entered in GIS - Changes and additions implemented 60% 82% 85% annual measure 100% 100% Stormwater Features Accurately Entered in GIS - Changes and additions implemented 100% 100% 100% annual measure 100% 100%
Maintain and keep an extensive GIS geodatabase with information from as-builts and utility work orders.
Continue to develop and expand the GIS Web Map for public use via the internet and for employee use via the intranet.
Create construction plans for street, sidewalk, water, sewer and stormwater projects on time, as requested by the City Engineer. Create other drawings as needed by other Departments of the City.
Perform extensive street light survey every six (6) months in order to keep an accurate database.
Review site plans and building permits as required for developments within the City. FUTURE GOALS (FY17 & FY18)
Continue mapping City infrastructure in GIS with a strong emphasis on disaster preparedness and recovery and performing duties more efficiently. Conduct annual disaster recovery exercise.
Expand the use of GIS users internally and externally. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Kept the GIS database for the City's water and sewer infrastructure up to date. Performed disaster preparedness exercise.
Developed and implemented new web map for use in the field by Utility personnel. This map provided improved performance and user experience.
Performed annual FEMA CRS recertification, which provides a flood insurance discount of 20% to our citizens in the special flood hazard areas. FEMA CRS Program will be assigned to the Development Services Manager beginning in FY 2016.
Continued to improve GIS Web Map Application for all City employees on the City intranet. Completed ten (10) days of GIS training. 104 105  001 GENERAL FUND - 1205 PLANNING & ZONING Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 12,361 10,035 7,209 13,500 329-1001 Zoning/Variances Fees 13,500 0.00% 2,391 16,568 1,529 4,300 329-2000 Zoning Site Plan Review 4,300 0.00% $ 14,752 $ 26,602 $ 8,738 $ 17,800 TOTAL REVENUES $ 17,800 0.00% Personal Services: 1.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 3.00 - - 54 - 515-1201 Service Awards - 0.00% 793 1,537 - - 515-1202 Incentive/Merit Pay - 0.00% - 10 13 150 515-1400 Overtime 150 0.00% 2,596 3,955 3,559 4,285 515-2100 FICA Taxes 7,043 64.37% 607 925 859 1,002 515-2101 Medicare 1,647 64.36% - - - - 515-2200 Retirement Contributions 18,430 100.00% 2,103 2,439 3,187 3,712 515-2204 Retirement Contributions - DC Plan 3,205 -13.66% 4,139 4,596 11,094 12,982 515-2300 Dental, Life & Health Insurance 29,220 125.07% 26 76 103 116 515-2400 Worker's Compensation 191 64.29% - - - (5,887) 515-1296 Salary Allocation Reimb from FBC Fund (6,779) 15.15% - (5,764) - (5,887) 515-1297 Salary Allocation Reimb from CDBG Fund (6,779) 15.15% $ 52,916 $ 71,839 $ 82,671 $ 84,718 Total Personal Services $ 172,685 103.84% Operating Expenditures: 16,479 9,418 9,694 34,895 515-3100 Professional Services 33,094 -5.16% - - - - 515-3400 Other Services 90 100.00% 902 1,194 949 1,100 515-4000 Travel and Per Diem 1,091 -0.82% 438 1,426 370 414 515-4100 Communication Services 957 131.16% - - - - 515-4200 Postage 757 100.00% 621 1,039 1,009 700 515-4700 Printing & Binding 1,900 171.43% - 28 174 500 515-5100 Office Supplies 500 0.00% 99 142 60 - 515-5200 Operating Supplies 125 100.00% - 95 97 100 515-5210 Uniform Expense 400 300.00% 271 - - - 515-5231 Computer Hardware/Software 665 100.00% 485 366 331 345 515-5400 Books, Dues & Publications 380 10.14% 85 979 723 575 515-5500 Training 775 34.78% $ 19,380 $ 14,686 $ 13,408 $ 38,629 Total Operating Expenditures $ 40,734 5.45% Capital Outlay: 2,995 - - - 515-6402 Equipment - 0.00% - 552 - - 515-6420 Computer Hardware/Software - 0.00% $ 2,995 $ 552 $ - $ - Total Capital Outlay $ - 0.00% Debt Service - - 409 425 581-9121 Transfer to Debt Service Fund 368 -13.41% Phone System Lease - year 3 of 6 $ - $ - $ 409 $ 425 Total Debt Service $ 368 -13.41% $ 75,291 $ 87,077 $ 96,488 $ 123,772 TOTAL EXPENSES $ 213,787 72.73% $ (60,539) $ (60,475) $ (87,750) $ (105,972) NET REVENUE / (EXPENSE) $ (195,987) 84.94% 1205-Planning 8/27/2015 10:05 AM 106 PLANNING & ZONING Share of City Budget $213,787, 0.6% DESCRIPTION Planning is responsible for sustainable growth and development in Fort Walton Beach, ensuring implementation of the Comprehensive Plan, and compliance with the Land Development Code. Staff facilitates and serves on various boards and committees. MISSION Foster sustainable development by providing professional and technical services to City Council, citizen boards, property owners, and businesses in order to promote high quality of life and prosperity for the citizens of Fort Walton Beach. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Reduce Commercial & Industrial Vacancies Vacant Parcels - Commerce & Technology Park 43 16 n/a n/a n/a n/a Vacant Parcels - CRA 192 149 n/a n/a n/a n/a Increase Development Activity Citywide (Net) New Business Openings n/a n/a 69 0 40 40 New Developments Approved n/a n/a 9 0 15 15 Parcels Annexed into the City n/a n/a 1 0 1 1 Population Increase n/a n/a 0.0% annual measure 1.5% 1.5%
Ensure the effectiveness and efficiency of City codes and regulations by updating the City Code of Ordinances.
Plan for a comprehensive multi-modal transportation system by updating the Inventory of Sidewalks map. FUTURE GOALS (FY17 & FY18)
Promote sustainable economic growth through the use of efficient business and development review services.
Plan for and implement a reliable, efficient, and pedestrian-friendly transportation network in the City. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Updated sections of the City Land Development Code to increase effectiveness and efficiency.
Rezoned and amended future land use designation of approximately 65.24 acres in the City to provide consistency with existing land use and 107  001 GENERAL FUND - 1217 CODE ENFORCEMENT Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: - 103,603 19,227 24,000 354-1000 Code Enforcement - Fines 30,000 25.00% 10,000 6,825 12,025 7,500 354-1010 Code Enforcement - Fees 7,500 0.00% $ 10,000 $ 110,428 $ 31,252 $ 31,500 TOTAL REVENUES $ 37,500 19.05% Personal Services: 2.00 2.00 2.00 2.00 Number of Funded Employees (FTE's) 2.00 91,344 91,526 93,620 94,809 529-1200 Regular Salaries 97,160 2.48% 1,556 1,643 - - 529-1202 Incentive/Merit Pay - 0.00% 194 - 103 150 529-1400 Overtime 150 0.00% 5,495 5,494 5,524 5,568 529-2100 FICA Taxes 5,699 2.34% 1,285 1,285 1,292 1,302 529-2101 Medicare 1,333 2.34% 24,251 26,140 27,770 29,106 529-2200 Retirement Contributions 28,759 -1.19% 13,360 13,604 13,840 14,315 529-2300 Dental, Life & Health Insurance 14,948 4.42% 1,855 1,894 1,854 1,811 529-2400 Worker's Compensation 1,720 -5.01% $ 139,340 $ 141,586 $ 144,002 $ 147,062 Total Personal Services $ 149,768 1.84% Operating Expenditures: 2,665 2,747 2,837 2,893 529-3100 Professional Services 2,951 2.00% - - - 2,000 529-3101 Legal Services 2,000 0.00% 2,846 - - 500 529-3400 Other Services 500 0.00% 765 898 1,766 1,100 529-4000 Travel and Per Diem 1,105 0.45% 1,325 1,945 855 924 529-4100 Communication Services 858 -7.14% 604 830 35 200 529-4620 Vehicle Repair 200 0.00% - - 149 40 529-5200 Operating Supplies 93 132.50% 1,651 1,425 1,195 1,191 529-5204 Fuel & Oil 913 -23.36% 542 - - - 529-5231 Computer Hardware/Software 300 100.00% 70 40 180 110 529-5400 Books, Dues & Publications 110 0.00% 435 340 795 700 529-5500 Training 350 -50.00% $ 10,902 $ 8,225 $ 7,812 $ 9,658 Total Operating Expenditures $ 9,380 -2.88% Capital Outlay: 1,041 - - - 529-6420 Computer Hardware/Software - 0.00% $ 1,041 $ - $ - $ - Total Capital Outlay $ - 0.00% Debt Service - - 409 425 581-9121 Transfer to Debt Service Fund 368 -13.41% Phone System Lease - year 3 of 6 $ - $ - $ 409 $ 425 Total Debt Service $ 368 -13.41% $ 151,283 $ 149,811 $ 152,224 $ 157,144 TOTAL EXPENSES $ 159,516 1.51% $ (141,283) $ (39,384) $ (120,971) $ (125,644) NET REVENUE / (EXPENSE) $ (122,016) -2.89% 1217-Code 8/27/2015 10:06 AM 108 CODE ENFORCEMENT Share of City Budget $159,516, 0.4% DESCRIPTION Code Enforcement routinely inspects properties for code violations and responds to citizen complaints regarding code, zoning, or land use violations. MISSION Ensure adherence to the City's Code of Ordinances and achieve a high complaint resolution rate. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Implement Nuisance Abatement Program Number of Derelict Properties Brought Into Compliance - CRA 3 4 2 1 2 2 Number of Derelict Properties Brought Into Compliance - non-CRA 1 1 1 0 1 1
Rewrite the Code Enforcement S.O.P. to bring it in line with the newly adopted Mitigation Procedures and the newly adopted Code FUTURE GOALS (FY17 & FY18)
Implement new policy and procedures for the resolution of liens and orders issued by the Code Enforcement Board. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Maintained a 98% code case compliance ratio without the need for Code Enforcement Board action.
Streamline and modernize the Code Enforcement process by evaluating operational ordinances and revising where necessary. 109  001 GENERAL FUND - 1220 FLEET Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 914 779 736 700 365-1010 Sale of Used Oil 700 0.00% $ 914 $ 779 $ 736 $ 700 TOTAL REVENUES $ 700 0.00% Personal Services: 8.75 8.88 9.00 9.00 Number of Funded Employees (FTE's) 9.00 241,237 253,135 241,976 274,017 519-1200 Regular Salaries 296,000 8.02% - - 217 - 519-1201 Service Awards - 0.00% 5,214 9,050 - - 519-1202 Incentive/Merit Pay - 0.00% 15,640 5,525 - - 519-1300 Part-Time Wages - 0.00% 59 558 1,387 250 519-1400 Salaries - Overtime 1,500 500.00% - 119 - - 519-1401 Salaries - Overtime Holiday Worked - 0.00% 14,945 16,959 13,993 15,535 519-2100 FICA Taxes 15,995 2.96% 3,496 3,966 3,273 3,318 519-2101 Medicare 3,741 12.74% 64,353 68,442 48,558 46,359 519-2200 Retirement Contributions 49,292 6.33% - 730 2,673 6,150 519-2204 Retirement Contributions - DC Plan 7,497 21.90% 25,884 26,171 38,621 72,881 519-2300 Dental, Life & Health Insurance 63,894 -12.33% 5,657 5,625 5,040 5,328 519-2400 Worker's Compensation 5,806 8.98% $ 376,484 $ 390,280 $ 355,736 $ 423,838 Total Personal Services $ 443,725 4.69% Operating Expenditures: 6,463 6,671 6,857 7,002 519-3100 Professional Services 8,253 17.87% 3,653 1,380 350 2,030 519-3400 Other Services 2,030 0.00% - 52 59 100 519-4000 Travel and Per Diem 100 0.00% 1,733 2,874 1,376 1,490 519-4100 Communication Services 1,438 -3.52% 19,413 20,443 24,175 26,917 519-4300 Utilities 31,867 18.39% - - - - 519-4400 Rentals & Leases 649 100.00% 983 243 1,315 1,255 519-4610 Maintenance Contracts 847 -32.52% 535 2,065 1,614 520 519-4620 Vehicle Repair 520 0.00% 2,216 673 273 1,000 519-4630 Equipment Repair 2,500 150.00% 2,591 1,030 2,767 12,650 519-4640 Building Maintenance 11,515 -8.97% 178 3,409 - - 519-4645 Heating/Cooling Repairs - 0.00% 35,067 10,148 11,169 11,650 519-5200 Operating Supplies 11,650 0.00% 1,984 2,400 1,737 - 519-5203 Fleet Maintenance Clearing Account - 0.00% 2,444 2,387 1,844 1,960 519-5204 Fuel & Oil 2,193 11.88% 1,529 1,537 726 1,080 519-5210 Uniform Expense 1,080 0.00% 219 438 - 979 519-5231 Computer Hardware/Software 1,000 2.15% - 759 699 810 519-5233 Tools - -100.00% 83 97 580 1,080 519-5234 Safety Supplies/Equipment 1,080 0.00% - 1,139 1,577 2,288 519-5500 Training 1,300 -43.18% $ 79,092 $ 57,746 $ 57,116 $ 72,811 Total Operating Expenditures $ 78,021 7.16% Capital Outlay: 2,224 7,429 11,486 27,500 519-6402 Equipment 8,000 -70.91% 520 552 - - 519-6420 Computer Hardware/Software - 0.00% $ 2,745 $ 7,981 $ 11,486 $ 27,500 Total Capital Outlay $ 8,000 -70.91% Debt Service - - 818 850 581-9121 Transfer to Debt Service Fund 737 -13.30% Phone System Lease - year 3 of 6 $ - $ - $ 818 $ 850 Total Debt Service $ 737 -13.30% $ 458,321 $ 456,007 $ 425,157 $ 524,999 TOTAL EXPENSES $ 530,483 1.04% $ (457,407) $ (455,228) $ (424,421) $ (524,299) NET REVENUE / (EXPENSE) $ (529,783) 1.05% 1220-Fleet 8/31/2015 3:03 PM 110 FLEET Share of City Budget $530,483, 1.4% DESCRIPTION Fleet is responsible for maintaining safe, reliable, economical, and environmentally-friendly vehicles and heavy equipment. MISSION Ensure fleet is available and functioning properly. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Minimize Unscheduled/Unanticipated Downtime and Repairs Workload Attributable to Scheduled Preventative Maintenance & Inspections 39% 48% 33% 35% 38% 38% Workload Attributable to In House Repairs 59% 51% 64% 61% 53% 58% Workload Attributable to Commercial Repairs 2% 1% 3% 3% 1% 2% Repeat Repairs that is Performed n/a n/a n/a 1 2% 2%
Continue to improve the garage with modern equipment and techniques to reduce the amount of commercial repairs that is needed.
Continue to improve customer service with fellow city employees.
Continue to train fleet personal through Carquest, Napa, and on the job training classes through vendors. FUTURE GOALS (FY17 & FY18)
Reduce repair costs while maintaining safe working order of all vehicles and equipment in the City's fleet.
Centralize the fleet operations to the city garage
Implement the Fleet replacement schedule to improve the cities fleet. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Purchased a Heavy Equipment Scan Tool to be able to diagnose and repair complicated systems in todays heavy equipment.
Took over the repairs and servicing of the Fire Departments equipment
Received a new service truck with a lift gate that will enable us to do tire road calls with only one service truck on heavy equipment. 111  001 GENERAL FUND - 1230 FACILITIES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: - - - 50 341-9330 Special Events - Barricades, Orange Cones 50 0.00% 482 - 281 200 341-9600 Sign Shop Sales 300 50.00% - - 621 - 347-4020 Special Event - Landing Non Tax - 0.00% $ 482 $ - $ 902 $ 250 TOTAL REVENUES $ 350 40.00% Personal Services: 8.00 8.00 7.00 7.00 Number of Funded Employees (FTE's) 7.00 258,356 230,242 226,181 237,588 519-1200 Regular Salaries 244,991 3.12% - 424 - - 519-1201 Service Awards - 0.00% 5,448 7,519 - - 519-1202 Incentive/Merit Pay - 0.00% 3,889 2,902 2,648 4,000 519-1400 Salaries - Overtime 3,000 -25.00% 506 424 92 500 519-1401 Salaries - Overtime Holiday Worked 100 -80.00% 15,661 14,271 13,806 13,966 519-2100 FICA Taxes 14,413 3.20% 3,663 3,337 3,229 3,017 519-2101 Medicare 3,361 11.40% 61,128 57,617 55,897 57,787 519-2200 Retirement Contributions 48,287 -16.44% 2,273 2,286 2,941 3,272 519-2204 Retirement Contributions - DC Plan 5,600 71.15% 23,072 15,876 17,160 28,292 519-2300 Dental, Life & Health Insurance 30,381 7.38% 10,987 10,023 9,744 10,663 519-2400 Worker's Compensation 9,180 -13.91% - (1,547) - - 519-1297 Salary Allocation Reimb from CDBG Fund - 0.00% $ 384,983 $ 343,374 $ 331,699 $ 359,084 Total Personal Services $ 359,313 0.06% Operating Expenditures: - 4,634 750 - 519-3100 Professional Services - 0.00% 6 125 6,144 1,100 519-3400 Other Services 1,100 0.00% - 17 - - 519-4000 Travel and Per Diem - 0.00% 2,871 5,637 4,113 4,029 519-4100 Communication Services 4,196 4.14% 119,852 108,104 115,468 139,917 519-4300 Utilities 147,029 5.08% - 162 648 649 519-4400 Rentals & Leases 649 0.00% 28,074 29,086 29,371 30,792 519-4610 Maintenance Contracts 7,463 -75.76% 9,508 7,200 6,070 2,750 519-4620 Vehicle Repair 2,750 0.00% 276 1,354 3,736 300 519-4630 Equipment Repair 300 0.00% 6,434 13,496 44,117 69,000 519-4640 Building Maintenance 70,000 1.45% 1,594 2,310 78,897 39,400 519-4645 Heating/Cooling Repairs 158,200 301.52% 9 - - - 519-4650 Grounds Maintenance - 0.00% 236 23 756 1,500 519-4670 Traffic Signals 1,500 0.00% - 60 88 100 519-5100 Office Supplies 100 0.00% 3,285 3,609 4,800 6,305 519-5200 Operating Supplies 6,305 0.00% 11,201 10,560 10,412 11,134 519-5204 Fuel & Oil 7,412 -33.43% 995 1,046 514 350 519-5210 Uniform Expense 700 100.00% 165 - 219 - 519-5231 Computer Hardware/Software - 0.00% 1,846 1,815 1,801 1,550 519-5233 Tools 1,550 0.00% 335 119 833 1,120 519-5234 Safety Supplies/Equipment 1,420 26.79% 8,983 9,010 10,753 13,050 519-5301 Street Markings 13,050 0.00% - 229 280 - 519-5500 Training - 0.00% $ 153,323 $ 192,658 $ 319,262 $ 323,046 Total Operating Expenditures $ 423,724 31.17% Capital Outlay: - - - 228,000 519-6310 Improvements Other Than Building 85,060 -62.69% 1,232 1,725 734 1,850 519-6402 Equipment - -100.00% - - 195,231 - 519-6404 Trucks - 0.00% - - 698 - 519-6420 Computer HW / SW - 0.00% $ 1,232 $ 1,725 $ 196,664 $ 229,850 Total Capital Outlay $ 85,060 -62.99% Capital Improvements Program: 51,071 - - - Prior Years Capital Improvement Program - 0.00% $ 51,071 $ - $ - $ - Total Capital Improvements Program $ - 0.00% Debt Service 48,232 24,282 60,050 60,255 581-9121 Transfer to Debt Service Fund 57,140 -5.17% 2013 Revenue Note -Municipal Facilities General- yr 3 of 18 2013A Bank Loan -Bucket Truck- yr 3 of 10 Phone System Lease - year 3 of 6 $ 48,232 $ 24,282 $ 60,050 $ 60,255 Total Debt Service $ 57,140 -5.17% $ 638,841 $ 562,039 $ 907,674 $ 972,236 TOTAL EXPENSES $ 925,238 -4.83% $ (638,360) $ (562,039) $ (906,772) $ (971,986) NET REVENUE / (EXPENSE) $ (924,888) -4.85% 1230-Facilities 8/27/2015 10:17 AM 112 FACILITIES Share of City Budget $925,238, 2.4% DESCRIPTION Facilities is responsible for all maintenance work, including electrical, heating and air conditioning, plumbing, and wood work as well as installation and maintenance of traffic control devices, traffic signals, signs, and roadway markings. MISSION Maintain City facilities and traffic control devices in a safe, reliable, economical, and environmentally-friendly manner. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Safe & Clean Facilities for Employees & the Public Manhours per Job Order 5 4 3 19 5 4 Works Orders Satisfactorily Completed within 3 Business Days 90% 90% 92% 94% 92% 95%
Maintaining & completing work orders in a timely manner.
Complete certification for cross-training.
Correct facility deficiencies though review of existing systems and system components. FUTURE GOALS (FY17 & FY18)
Upgrade all parks and City lighting to LED energy efficiency system.
Complete the comprehensive maintenance program over a 5 to 10 year period. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Installed a new slab and garage for new bucket truck.
Remodeled kitchen in Facilities Maintenance Shop.
Installed 300' of boat bumpers on Liza Jackson Boat Dock
Completed 1256 work orders. 113  001 GENERAL FUND - 1240 STREETS Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: 668,858 656,743 555,013 550,000 312-4100 Local Option Fuel Tax 543,000 -1.27% - - 149,551 240,000 312-4200 Local Option Fuel Tax - 2nd 242,000 0.83% 8,805 1,282 1,282 1,283 325-1002 Girard Avenue 940 -26.73% 3,395 3,432 2,045 5,882 325-1003 Stokes Avenue 3,432 -41.64% 4,670 4,550 6,050 5,000 343-9100 Cut Paved Surface/Curb 5,100 2.00% 75,564 77,830 94,208 97,035 344-9008 DOT Lighting Maintenance Contract 99,946 3.00% - - - - 344-9009 DOT Traffic Signal Maintenance Contract 63,688 100.00% 16,369 - - - Grant Revenue - 0.00% $ 777,660 $ 743,838 $ 808,150 $ 899,200 TOTAL REVENUES $ 958,106 6.55% Personal Services: 5.50 5.50 5.50 6.00 Number of Funded Employees (FTE's) 6.00 130,737 122,680 111,069 153,543 541-1200 Regular Salaries 164,199 6.94% 2,199 3,940 - - 541-1202 Incentive/Merit Pay - 0.00% 11,840 10,362 - - 541-1300 Part-Time Wages - 0.00% 124 29 554 1,000 541-1400 Salaries - Overtime 1,000 0.00% 8,267 7,894 6,590 9,347 541-2100 FICA Taxes 10,010 7.09% 1,933 1,847 1,541 1,258 541-2101 Medicare 2,341 86.06% 22,321 19,351 9,584 10,654 541-2200 Retirement Contributions 10,728 0.70% 2,742 2,955 2,841 5,942 541-2204 Retirement Contributions - DC Plan 7,046 18.58% 25,877 25,211 12,382 41,845 541-2300 Dental, Life & Health Insurance 11,028 -73.65% 9,255 8,947 6,880 10,208 541-2400 Worker's Compensation 11,520 12.85% $ 215,294 $ 203,215 $ 151,440 $ 233,797 Total Personal Services $ 217,872 -6.81% Operational Expenditures: - - - - 541-3400 Other Servies 63,688 100.00% - 17 - - 541-4000 Travel and Per Diem - 0.00% 324 925 930 996 541-4100 Communication Services 996 0.00% 246,600 242,872 246,927 287,293 541-4300 Utilities 292,828 1.93% 71 71 - 8,875 541-4400 Rentals & Leases 8,875 0.00% 4,025 9,853 2,255 7,600 541-4620 Vehicle Repair 7,600 0.00% 7,864 5,497 1,097 3,000 541-4630 Equipment Repair 3,000 0.00% - 23,573 - 10,000 541-4650 Grounds Maintenance - -100.00% 3,586 4,142 3,381 3,285 541-5200 Operating Supplies 3,285 0.00% 10,652 10,957 11,121 11,951 541-5204 Fuel & Oil 7,474 -37.46% 1,146 1,178 738 750 541-5210 Uniform Expense 750 0.00% 55 - - - 541-5231 Computer Hardware/Software - 0.00% 836 1,446 2,753 900 541-5233 Tools 900 0.00% 1,096 1,037 1,629 1,820 541-5234 Safety Supplies/Equipment 1,820 0.00% - - 6,311 - 541-5250 Operating Supplies - Grounds Maintenance 10,000 100.00% 4,707 3,612 3,759 5,000 541-5300 Road Materials & Supplies 5,000 0.00% 4,104 3,330 1,012 1,000 541-5304 Street Materials/Concrete 1,000 0.00% - 394 280 560 541-5500 Training 560 0.00% 171,477 264,714 242,397 343,030 Total Operating Expenditures 407,776 18.87% Capital Outlay: 11,647 - - - 541-6351 Roads - 0.00% - - 4,821 - 541-6355 Landscaping - 0.00% - 20,241 2,454 121,600 541-6402 Equipment 55,000 -54.77% - - 534 - 541-6404 Trucks / Vans - 0.00% - 668 - 541-6821 Intangible Assets - Software - 0.00% $ 11,647 $ 20,910 $ 7,809 $ 121,600 Total Capital Outlay $ 55,000 -54.77% Capital Improvements Program: 128,411 125,000 - 100,000 5018 - Street Resurfacing 125,000 25.00% 88,164 - - - 5306 - Sidewalk Construction - 0.00% 49,261 9,216 168,397 - Prior Years Capital Improvement Program - 0.00% $ 265,836 $ 134,216 $ 168,397 $ 100,000 Total Capital Improvements Program $ 125,000 25.00% $ 664,254 $ 623,055 $ 570,043 $ 798,427 TOTAL EXPENSES $ 805,648 0.90% $ 113,406 $ 120,783 $ 238,107 $ 100,772 NET REVENUE / (EXPENSE) $ 152,459 51.29% 1240-Streets 8/27/2015 10:20 AM 114 STREETS Share of City Budget $805,648, 2.1% DESCRIPTION Streets maintains and resurfaces 100 miles of paved streets and maintains 61 miles of sidewalk in the City. MISSION Provide a safe and reliable transportation network. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide A Dependable Transportation Network Pavement With Condition Index of 'Fair' or Better 91.9% 94.0% 95.0% annual measure 96.0% 96.0% Streets With Sidewalks on At Least One Side 81.0% 81.0% 82.0% annual measure 84.0% 84.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 100% 100% 100% annual measure 100% 100% Capital Projects Completed Within Budget 100% 100% 100% annual measure 100% 100%
Update the MicroPaver Pavement Condition Index for all City streets.
Maintain a safe transportation network within the City. FUTURE GOALS (FY17 & FY18)
Install sidewalks on at least one side of all residential local streets and on both sides of all collector and arterial roadways.
Have all streets maintained by the City with a Pavement Condition Index of 'fair' or better. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Completed installation of approximately 1,700 linear feet of walking trail as a part of Bud and Dorie Day Patriots Trail.
Resurfaced and restriped Baker Avenue NW from Holmes Boulevard NW to Beal Parkway NW.
Restriped Hill Avenue NW from Hollywood Boulevard NW to Lovejoy Road NW. 115  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 120,789 51,848 134,047 69,403 519-1216 Final Leave Pay 50,000 -27.96% 6,825 22,593 10,534 25,000 519-2500 Unemployment Compensation 25,000 0.00% $ 127,614 $ 74,441 $ 144,581 $ 94,403 Total Personal Services $ 75,000 -20.55% Operating Expenditures: 10,124 750 71,267 103,000 519-3100 Professional Services 153,000 48.54% - 2,531 - - 519-3400 Other Services - 0.00% - - 1,424 1,424 519-4000 Travel and Per Diem 1,500 5.34% - 11,247 - - 519-4100 Communication Services - 0.00% 9,684 2,655 - 2,906 519-4400 Rentals & Leases 5,654 94.56% - - 2,071 - 519-4800 Promotional Activities - 0.00% - - 165 - 519-4908 Property Taxes - 0.00% - - - 6,100 519-4911 Holiday Gift Certificates 6,100 0.00% 106 (1) 65 - 519-4913 Cash Over/(Short) - 0.00% 4,124 (174) 1,497 - 519-4916 Inventory Over/(Short) - 0.00% 45,921 - 56,435 - 519-49XX Disaster Recovery - 0.00% - - - 161,536 519-4995 Contingencies 174,483 8.02% - - - 13,155 519-5231 Computer Hardware/Software 9,615 -26.91% 193,949 26,564 100,586 - Prior Year Expenditures - 0.00% $ 263,908 $ 43,573 $ 233,510 $ 288,121 Total Operating Expenditures $ 350,352 21.60% Capital Outlay - - - 73,000 519-6404 Trucks 117,950 61.58% - - - 50,650 519-6420 Computer Hardware/Software 99,290 96.03% - - - 123,650 Total Capital Outlay 217,240 75.69% Other Financing Activity - (15,528) (16,654) (41,216) 513-9916 Cost Allocation Reimb from FBC Fund (42,676) 3.54% - (16,998) (17,312) (2,193) 513-9917 Salary Reimb from CDBG Fund (21,135) 863.75% - (86,317) (94,407) (156,209) 513-9919 Cost Allocation Reimb from CRA Fund (164,708) 5.44% - (868,604) (880,148) (1,012,994) 513-9941 Cost Allocation Reimb from Utilities Fund (1,041,639) 2.83% - (289,842) (294,397) (356,228) 513-9943 Cost Allocation Reimb from Sanitation Fund (364,433) 2.30% - (73,372) (74,376) (150,987) 513-9945 Cost Allocation Reimb from Stormwater Fund (154,493) 2.32% - - - - 513-9945 Cost Allocation Reimb from Perpetual Care Fund (336) 100.00% (309) (90,263) 8,978 5,100 581-9121 Transfer to Debt Service Fund 4,238 -16.90% Phone System Lease - year 3 of 6 18,909 7,250,570 - - 581-9175 Transfer to Golf Fund - 0.00% - - - - 581-9999 Reserved - Undesignated Net Assets - 0.00% $ 18,600 $ 5,809,646 $ (1,368,317) $ (1,714,727) Total Other Financing Activity $ (1,785,183) 4.11% $ 410,121 $ 5,927,660 $ (990,226) $ (1,208,553) TOTAL EXPENSES $ (1,142,590) -5.46% 198.08 183.26 212.04 208.75 Number of Funded Employees (FTE's) 213.53 2.29% 308,000 399,362 309,324 345,950 City Council 349,941 1.15% 568,763 685,768 688,395 710,250 City Manager 749,221 5.49% 744,073 742,980 809,068 827,060 Human Resources 833,525 0.78% 201,398 196,783 223,891 203,913 City Clerk 232,522 14.03% 741,934 783,212 739,880 780,426 Finance 795,622 1.95% 5,201,487 4,608,644 4,806,107 4,757,359 Police 5,015,475 5.43% 4,460,854 3,865,586 3,975,385 3,897,977 Fire 3,938,998 1.05% 4,905,773 5,432,321 8,559,078 5,424,834 Recreation Services 5,557,508 2.45% 2,390,782 2,249,533 2,457,230 2,890,973 Engineering Services 2,873,850 -0.59% 410,121 5,927,659 (990,226) (1,208,553) Non-Departmental (1,142,590) -5.46% $ 19,933,184 $ 24,891,848 $ 21,578,132 $ 18,630,187 TOTAL FUND EXPENSES $ 19,204,070 3.08% $ (2,580,381) $ 3,578,462 $ (2,666,786) $ 0 NET REVENUE / (EXPENSE) $ 0 0.00% 1500-NonDept_001 8/31/2015 3:07 PM 116  Law Enforcement Trust Fund The Law Enforcement Trust Fund encompasses 0.57% of the City’s activities and services and accounts for revenues from grants and forfeitures that are legally restricted for specific purposes such as crime prevention, community policing, and drug education. Per State Statute, law enforcement agencies that receive at least $15,000 in forfeitures within a fiscal year must expend or donate no less than 15% of such funds to support drug abuse prevention, crime prevention, or safe neighborhood programs. Revenue Highlights $250,000 Budget. 2015-16. …… $ Change % Change $200,000 Interest & Other 2,400 (1,315) (35.4)% Use of Reserves 214,430 201,645 1,577.2% $150,000 $216,830 $200,330 1,214.12% $100,000 $50,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Intergov't Revenue Interest & Other Appropriations • Intergovernmental revenue refers to grants, which are accounted for through a budget amendment when awarded to the City and therefore never included in the adopted budget. • Forfeitures comprise the main revenue source of this fund, but the Florida Attorney General has opined that it is not permissible to budget forfeiture revenues. Therefore, an appropriation from fund balance is budgeted to record the use of the prior year’s forfeitures for current year activities. Expenditure Highlights $300,000 Budget. $250,000 2015-16 …… $ Change % Change Personal Services 0 0 0.0% $200,000 Operations & Maintenance 49,090 32,590 197.5% $150,000 Capital Outlay/Imprvmt 167,740 167,740 100% $100,000 $216,830 200,330 1,214.12% $50,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers • Uniforms and operating supplies account for the increase in operational expenses; however, these fees are recouped by the proceeds from the forfeiture cases. • The large increase in capital outlay is due to the outfitting of police patrol vehicles with in-car camera systems. As stated above, these fees are recouped by the proceeds from forfeiture cases. 117  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 20,123 11,652 19,363 - Grant Revenues - 0.00% $ 20,123 $ 11,652 $ 19,363 $ - Total Grants $ - 0.00% $ 20,123 $ 11,652 $ 19,363 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 100 717 667 - 1800-356-1000 Fines & Forfeitures - 0.00% 30,704 32,241 23,563 - 1800-358-2000 Assets Seized by Law Enforcement - 0.00% 666 59 - - 1800-359-3000 Restitution - 0.00% - - 4,512 - 1820-355-1000 Fines & Forfeitures - Federal - 0.00% $ 31,470 $ 33,017 $ 28,742 $ - Total Fines & Forfeitures $ - 0.00% $ 31,470 $ 33,017 $ 28,742 $ - TOTAL FINES & FORFEITURES $ - 0.00% 1,378 1,752 2,186 3,715 1800-361-1000 Interest Income 2,400 -35.40% 579 - (261) - 1800-361-3000 Unrealized Gain/(Loss) - 0.00% (36) - (309) - 1800-361-4000 Realized Gain/(Loss) - 0.00% $ 1,921 $ 1,752 $ 1,616 $ 3,715 Total Interest Income $ 2,400 -35.40% - 859 4,533 - 1800-364-1000 Sale of Surplus Assets - 0.00% - - - - 1800-366-1000 Contributions/Donations - 0.00% 343 - - - 1800-369-9000 Miscellaenous Revenue - 0.00% $ 343 $ 859 $ 4,533 $ - Total Other Revenues $ - 0.00% $ 2,264 $ 2,611 $ 6,148 $ 3,715 TOTAL INTEREST & OTHER REVENUES $ 2,400 -35.40% - - - 12,785 1600-389-9100 Appropriation from Fund Balance 214,430 1577.20% $ - $ - $ - $ 12,785 Total Non-Operating Sources $ 214,430 1577.20% $ - $ - $ - $ 12,785 TOTAL TRANSFERS IN $ 214,430 1577.20% $ 53,857 $ 47,281 $ 54,254 $ 16,500 TOTAL FUND REVENUES $ 216,830 1214.12% 102 - LETF 8/27/2015 9:08 AM 118  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 1800 - STATE FORFEITURE EXPENSES Grant Expenses: 17,807 11,673 16,636 - Grant Expenses - 0.00% $ 17,807 $ 11,673 $ 16,636 $ - Total Grant Expenses $ - 0.00% Personal Services: 1,329 - - - 521-1200 Regular Salaries - 0.00% 82 - - - 521-2100 FICA Taxes - 0.00% 19 - - - 521-2101 Medicare - 0.00% 423 - - - 521-2201 Retirement Contributions - Police Pension - 0.00% 33 - - - 521-2400 Worker's Compensation - 0.00% - - - - Wages/Benefits Transferred from General Fund - 0.00% $ 1,886 $ - $ - $ - Total Personal Services $ - 0.00% Operating Expenditures: 4,480 - 412 5,000 521-3100 Professional Services 6,600 32.00% 13,381 13,499 7,147 10,000 521-3101 Legal Services 10,000 0.00% - - - - 521-4630 Equipment Repair 3,658 100.00% 1,349 312 - 500 521-4915 Legal Advertising 500 0.00% - - - - 521-5100 Office Supplies 1,030 100.00% 415 418 - 1,000 521-5200 Operating Supplies 13,742 1274.20% - - - - 521-5210 Uniform Expense 13,560 100.00% $ 19,624 $ 14,229 $ 7,559 $ 16,500 Total Operating Expenditures $ 49,090 197.52% Capital Outlay: 18,275 - 13,106 - 521-6401 Office Furniture & Fixtures 3,000 100.00% 18,275 - 13,106 - 521-6403 Vehicles - 0.00% - - - - 521-6405 Communication Equipment 7,840 100.00% - - - - 521-6406 Specialized Equipment 156,900 100.00% $ - $ - $ - $ - Total Capital Outlay $ 167,740 100.00% $ 39,317 $ 25,901 $ 24,195 $ 16,500 STATE EXPENDITURES $ 216,830 1214.12% $ 44,019 $ 34,866 $ 29,650 $ 16,500 TOTAL FUND EXPENSES $ 216,830 1214.12% $ 9,838 $ 12,415 $ 24,604 $ - NET REVENUE / (EXPENSE) $ - 0.00% 102 - LETF 8/27/2015 9:08 AM 119  Law Enforcement Training Fund The Law Enforcement Training Fund encompasses 0.05% of the City’s activities and services and accounts for revenues from traffic fines that are legally restricted for specific purposes such as school crossing guards and police officer training. Revenue Highlights $25,000 Budget. …… 2015-16 $ Change % Change $20,000 Interest & Other 7,197 62 0.9% Use of Reserves 10,476 8,986 603.1% $15,000 $17,673 $9,048 104.9% $10,000 $5,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Interest & Other Appropriations • Traffic fines have declined over the years as the state retains a larger portion of the revenue for court and clerk operations. • An appropriation from reserves is budgeted to utilize prior year revenue for future law enforcement training. Expenditure Highlights $25,000 Budget. $20,000 …… 2015-16 $ Change % Change Operations & Maintenance 17,673 9,048 104.9% $15,000 $17,673 $9,048 104.9% $10,000 $5,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Replenish Reserves • Police officer training is accounted for in this fund. 120  103 LAW ENFORCEMENT TRAINING FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 7,267 7,215 5,782 7,000 1830-351-5020 Traffic Fines - Training 7,100 1.43% $ 7,267 $ 7,215 $ 5,782 $ 7,000 Total Fines & Forfeitures $ 7,100 1.43% $ 7,267 $ 7,215 $ 5,782 $ 7,000 TOTAL FINES & FORFEITURES $ 7,100 1.43% 44 64 87 135 1830-361-1000 Interest Income 97 -28.15% 23 - (10) - 1830-361-3000 Unrealized Gain/(Loss) - 0.00% $ 65 $ 64 $ 65 $ 135 Total Interest Income $ 97 -28.15% $ 65 $ 64 $ 65 $ 135 TOTAL INTEREST & OTHER REVENUES $ 97 100.00% - - - 1,490 1600-389-9100 Appropriation from Fund Balance 10,476 603.09% $ - $ - $ - $ 1,490 Total Non-Operating Sources $ 10,476 603.09% $ - $ - $ - $ 1,490 TOTAL TRANSFERS IN $ 10,476 100.00% $ 7,332 $ 7,279 $ 5,847 $ 8,625 TOTAL FUND REVENUES $ 17,673 104.90% Operating Expenditures: 1 - 2,423 2,950 521-3100 Professional Services 2,950 0.00% 3,091 2,486 2,444 4,575 521-4000 Travel and Per Diem 5,559 21.51% 1,775 3,406 1,690 1,100 521-5500 Training 9,164 733.09% $ 4,867 $ 5,892 $ 6,557 $ 8,625 Total Operating Expenditures $ 17,673 104.90% $ 4,867 $ 5,892 $ 6,557 $ 8,625 TOTAL FUND EXPENSES $ 17,673 104.90% $ 2,464 $ 1,386 $ (711) $ - NET REVENUE / (EXPENSE) $ - 0.00% 103 - LETF 8/27/2015 9:06 AM 121  Florida Building Code Fund The Florida Building Code (FBC) Fund encompasses 0.93% of the City’s activities and services and accounts for revenues from building permits and inspections that are legally restricted for enforcing the Florida Building Code per State Statute. Revenue Highlights $450,000 Budget. $400,000 …… 2015-16. $ Change % Change $350,000 Licenses & Permits 346,600 31,700 10.1% $300,000 Interest & Other 3,776 1,581 72.0% $250,000 Appropriation from Reserves 0 (13,754) (100.0)% $200,000 $350,376 $19,527 5.9% $150,000 $100,000 $50,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Licenses & Permits Interest & Other Appropriation From Reserves • Building permit and inspection revenues are forecasted to increase due to growing building activity. Expenditure Highlights $400,000 $350,000 Budget. 2015-16. …… $ Change % Change $300,000 Personal Services 241,574 1,324 0.6% $250,000 Operations & Maintenance 85,237 15,637 22.5% $200,000 Capital Outlay 20,650 (350) (1.7)% $150,000 Replenish Reserves 2,915 2,915 100.0% $350,376 $19,527 5.9% $100,000 $50,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers • The increase in operating expenses is due to an increase in credit card merchant fees, lunch & learn meetings for the public, and the addition of a utilities expense. • The capital outlay expense replaces an inspector’s truck on the fleet replacement schedule. 122  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Revenues: - 175,568 161,292 149,000 1215-322-1000 Building Permits 151,000 1.34% - 6,004 9,348 6,600 1215-322-1001 Re-Inspection Fee 6,300 -4.55% - 12,000 13,000 12,000 1215-322-1002 Working Without A Permit Fee 12,300 2.50% - 2,495 3,090 2,500 1215-322-1010 Notice of Commencement 2,700 8.00% - 4,487 14,900 4,500 1215-322-1020 Certificate of Occupancy/Completion/Use 3,500 -22.22% - 38,655 44,483 36,300 1215-322-1030 Processing Fee 41,000 12.95% - 28,883 24,779 20,400 1215-322-2000 Electrical Permits 21,200 3.92% - 19,610 13,668 11,000 1215-322-3000 Plumbing Permits 11,000 0.00% - 6,208 5,959 5,500 1215-322-4000 Gas Permits 6,900 25.45% - 46,241 19,176 15,000 1215-322-5000 Mechanical Permits 18,000 20.00% - 1,168 1,072 800 1215-322-9090 Surcharge F.S. 468.631 & 553.721 700 -12.50% $ - $ 341,319 $ 310,767 $ 263,600 Total Licenses & Permits $ 274,600 4.17% - 65,898 54,023 47,500 1215-329-1000 Building Plan Review 51,000 7.37% - 4,053 4,659 3,800 1215-329-3000 Sign/Banner Permit 21,000 452.63% $ - $ 69,951 $ 58,682 $ 51,300 Total Other Licenses & Permits $ 72,000 40.35% $ - $ 411,270 $ 369,448 $ 314,900 TOTAL LICENSES & PERMITS $ 346,600 10.07% - - 1,979 2,195 1215-361-1000 Interest Income 3,776 72.03% - - (271) - 1215-361-3000 Unrealized Gain/(Loss) - 0.00% - - (321) - 1215-361-4000 Realized Gain/(Loss) - 0.00% - - 3 - 1215-369-9000 Miscellaneous Revenues - 0.00% $ - $ - $ 1,390 $ 2,195 Total Interest Income $ 3,776 72.03% $ - $ - $ 1,390 $ 2,195 TOTAL INTEREST & OTHER REVENUES $ 3,776 72.03% - - - 13,754 1215-389-9100 Appropriation from Unassigned Fund Balance - -100.00% $ - $ - $ - $ 13,754 Total Non-Operating Sources $ - 100.00% $ - $ - $ - $ 13,754 TOTAL TRANSFERS IN $ - 0.00% $ - $ 411,270 $ 370,838 $ 330,849 TOTAL REVENUES $ 350,376 5.90% 106 - FBC 8/27/2015 9:52 AM 123  106 FLORIDA BUILDING CODE FUND - 1215 BUILDING INSPECTION & PERMITTING Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: - 3.70 3.70 4.00 Number of Funded Employees (FTE's) 4.00 - 132,482 162,686 165,468 524-1200 Regular Salaries 173,406 4.80% - 106 108 - 524-1201 Service Awards - 0.00% - 3,436 - - 524-1202 Incentive/Merit Pay - 0.00% - 235 903 200 524-1400 Salaries - Overtime 900 350.00% - 7,919 9,440 9,369 524-2100 FICA Taxes 10,158 8.42% - 1,852 2,208 2,191 524-2101 Medicare 2,375 8.41% - 19,007 21,444 22,433 524-2200 Retirement Contributions 23,301 3.87% - 4,618 6,055 6,131 524-2204 Retirement Contributions - DC Plan 6,283 2.48% - 18,077 22,659 25,549 524-2300 Dental, Life & Health Insurance 15,320 -40.04% - 2,510 3,106 3,022 524-2400 Worker's Compensation 3,053 1.04% - - - 5,887 524-1291 Salary Allocation Reimb to General Fund 6,779 15.15% $ - $ 190,243 $ 228,608 $ 240,250 Total Personal Services $ 241,574 0.55% Operating Expenditures: - 10,714 13,208 9,054 524-3100 Professional Services 16,978 87.52% - 1,874 4,113 2,970 524-4000 Travel and Per Diem 3,714 25.05% - 1,861 1,860 2,317 524-4100 Communication Services 2,496 7.73% - 13 3 100 524-4200 Postage 100 0.00% - - 3,686 - 524-4300 Utilities 3,778 100.00% - 471 165 450 524-4620 Vehicle Repair 575 27.78% - - 198 150 524-4700 Printing & Binding 180 20.00% - - - 100 524-4911 Holiday Gift Certificates 100 0.00% - - 445 - 524-5100 Office Supplies 950 100.00% - 8 35 50 524-5200 Operating Supplies 1,000 1900.00% - 1,952 2,965 3,359 524-5204 Fuel & Oil 2,166 -35.51% - 288 398 655 524-5210 Uniform Expense 400 -38.93% - 1,071 167 1,600 524-5231 Computer Hardware/Software 1,895 18.44% - - - - 524-5234 Safety Supplies/Equipment 255 100.00% - 1,365 1,725 2,894 524-5400 Books, Dues & Publications 2,644 -8.64% - 1,454 2,980 2,020 524-5500 Training 1,998 -1.09% - - - 2,665 524-4995 Contingencies 3,332 25.02% $ - $ 21,071 $ 31,948 $ 28,384 Total Operating Expenditures $ 42,561 49.95% Capital Outlay: - - 842 - 524-6402 Equipment - 0.00% - - - 21,000 524-6404 Trucks 19,950 -5.00% - 1,262 - - 524-6420 Computer Hardware/Software 700 100.00% $ - $ 1,262 $ 842 $ 21,000 Total Capital Outlay $ 20,650 -1.67% Other Financing Activity: - 15,528 16,654 41,216 524-9901 Cost Allocation Reimbursement to General Fund 42,676 3.54% - - - - 581-999 Reserved - Undesignated Net Assets 2,915 100.00% Anticipated Revenues in Excess of Budgeted Expenses $ - $ 15,528 $ 16,654 $ 41,216 Total Other Financing Activity $ 45,591 10.61% $ - $ 228,104 $ 278,052 $ 330,849 TOTAL EXPENSES $ 350,376 5.90% $ - $ 183,165 $ 92,786 $ (0) NET REVENUE / (EXPENSE) $ 0 0.00% 106 - FBC 8/27/2015 9:52 AM 124 FLORIDA BUILDING CODE FUND (FBC) Share of City Budget $350,376, 0.9% DESCRIPTION Building officials issue building permits, review building plans, and inspect all facets of construction including structure, electrical, plumbing, mechanical, gas, fences, and signs. MISSION Provide efficient assistance with, and ensure adherence to, state and local Land Development and Building Codes. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2012-13 2013-14 2013-14 2014-15 2014-15 2015-16 Provide Timely & Efficient Building Permits % of Residential Permits Issued within 3 Business Days of Application 91% 93% 96% 96% 95% 95% % of Commercial Permits Issued within 5 Business Days of Application 94% 92% 95% 95% 95% 95% Provide Timely & Efficient Building Inspections % of Residential Inspections Completed within 3 Business Days of Request 100% 96% 95% 96% 95% 95% % of Commercial Inspections Completed within 3 Business Days of Request 100% 96% 95% 95% 95% 95%
Continued coordination with key developers and contractors to determine areas where greater efficiencies can be achieved.
Enhance contractor and developer education through no less than two training seminars provided by the Building Division.
Transition office staff to Naviline to use the program to it fullest potential. FUTURE GOALS (FY17 & FY18)
Continue implementation of a fully electronic submittal and review process for building permits and inspections to minimize turnaround
Obtain a Master Code Professional and all other required certifications for Building Inspectors. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Transitioned from the 2010 FBC to the 5th edition FBC.
Sent Combination Inspector to cross training classes for plumbing and mechanical.
Implemented the new L:drive procedures 125  Community Development Block Grant Fund The Community Development Block Grant (CDBG) Fund encompasses 0.4% of the City’s activities and services and accounts for grant funds from the US Department of Housing and Urban Development that are legally restricted for specific purposes such as housing rehabilitation and after school programs to benefit low and moderate income families. Revenue Highlights $140,000 $120,000 Budget. $100,000 2015-16. …… $ Change % Change Intergov’t Revenue 119,530 4,130 3.6% $80,000 Approp. from Reserves 0 0 0% $60,000 $119,530 $4,130 3.6% $40,000 $20,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Intergov't Revenue Interest & Other • Revenues from the Federal entitlement are largely population-based. The City’s population is relatively stable since the community is built-out; therefore, the award dollars are allocated similarly each year. Expenditure Highlights $140,000 Budget. $120,000 ……2015-16 $ Change % Change $100,000 Personal Services 21,135 15,248 259.0% $80,000 Operations & Maintenance 98,395 56,085 132.6% Capital Outlay/Imprvmt 0 (65,010) (100.0)% $60,000 Interfund Transfers Out 0 (2,193) (100.0)% $40,000 $119,530 $4,130 3.6% $20,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers • Personal services include staff’s time allocated to CDBG activities. • Less focus has been placed on capital projects this year due to the One Hopeful Place Community Resource Center. 126  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 111,610 55,411 79,482 115,400 1900-331-5027 Annual Entitlement Grant 119,530 3.58% $ 111,610 $ 55,411 $ 79,482 $ 115,400 Total Federal Grants $ 119,530 3.58% $ 111,610 $ 55,411 $ 79,482 $ 115,400 TOTAL INTERGOVERNMENTAL REVENUE $ 119,530 3.58% 5 - - - Discounts - 0.00% $ 5 $ - $ - $ - Total Other Revenues $ - 0.00% $ 5 $ - $ - $ - TOTAL INTEREST & OTHER REVENUES $ - 0.00% $ 111,614 $ 55,411 $ 79,482 $ 115,400 TOTAL FUND REVENUES $ 119,530 3.58% 107 - CDBG 8/27/2015 9:55 AM 127  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: - 5,764 - 5,887 1900-554-1291 Salary Allocation Reimb to General Fund 21,135 259.01% $ - $ 5,764 $ - $ 5,887 Total Personal Services $ 21,135 259.01% Operating Expenditures: - - - 12,540 1900-554-3100 Professional Services - -100.00% - - 434 - 1900-554-3101 Legal Services - 0.00% 611 - 2,220 600 1900-554-4000 Travel and Per Diem 801 33.50% 14 63 46 10 1900-554-4200 Postage 20 100.00% 1,483 1,035 886 1,500 1900-554-4915 Legal Advertising 1,800 20.00% 350 - - 350 1900-554-5500 Training 150 -57.14% Land Clearance - - 12,350 10,000 1910-554-3400 Nuisance Abatement - 0.00% - 24,892 - - Economic Development - 0.00% 30,415 31,548 - - Housing Rehabilitation - 0.00% 42,077 22,817 1,051 17,310 Public Services 95,624 452.43% 1940-554-3451 Rec Center Summer Program 4,000 - - 495 - 1940-554-5200 Operating Supplies - 0.00% 1940-554-5251 Life Center of Gregg Chapel A/C 17,500 1940-554-5253 Okaloosa Comprehensive Head Start 24,908 1940-554-5255 One Hopeful Place Community Resource Center 49,216 - - (859) - 1940-554-8200 Grants & Aid to Prv't. Org. - 0.00% $ 74,950 $ 80,356 $ 16,623 $ 42,310 Total Operating Expenditures $ 98,395 132.56% 13,802 1,704 6,533 65,010 Public Facilities - -100.00% - - 42,500 - Land Acquisition - 0.00% 13,802 1,704 49,033 65,010 Total Capital Improvements - -100.00% Other Financing Activity: 22,857 16,998 17,312 2,193 1600-554-9901 Salary Reimbursement to General Fund - -100.00% $ 22,857 $ 16,998 $ 17,312 $ 2,193 Total Other Financing Activity $ - -100.00% $ 111,610 $ 104,823 $ 82,968 $ 115,400 TOTAL FUND EXPENSES $ 119,530 3.58% $ 5 $ (49,412) $ (3,487) $ 0 NET REVENUE / (EXPENSE) $ - 0.00% 107 - CDBG 8/27/2015 9:55 AM 128 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Share of City Budget $119,530, 0.3% DESCRIPTION The Community Development Block Grant provides Federal funding for housing and community development needs for low and moderate income areas. MISSION Administer the Community Development Block Grant (CDBG) program in accordance with all Federal regulations. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Ensure Decent Housing to Target Population Homes/Structures Improved through World/City Changers 14 n/a n/a n/a n/a n/a Eliminate Influences of Blight in Target Areas Nuisances Abated in Target Area n/a n/a 2 1 2 n/a Improve Safety and Livability of Neighborhoods Capital Improvements Completed in Target Area n/a n/a 1 0 1 1 Provide Access to Quality Public and Private Services Summer Youth Program Participants 43 64 n/a n/a n/a n/a After School Program Participants 1258 705 20 0 40 n/a Applications Granted - Summer Youth Program n/a 66% n/a n/a n/a 1 Applications Granted - After School Program n/a 100% n/a n/a n/a n/a Disburse Grant Funds in Timely Fashion Grant Funds Spent in Same Year Awarded 64% 35% 35% annual measure 100% 100%
Increase access to quality public facilities and neighborhood livability by completing one capital improvement project.
Restore Summer Youth Program participation. FUTURE GOALS (FY17 & FY18)
Spend all grant funds in same year awarded.
Complete Analysis of Impediments to Fair Housing Study (AFIH).
Maintain a balanced approach to housing and community development needs. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Eliminated blighted conditions on target areas by demolishing 1 unsafe and dilapidated structures. 129  Community Redevelopment Agency Fund The Community Redevelopment Agency (CRA) Fund encompasses 4.6% of the City’s activities and services and accounts for funding derived from City of Fort Walton Beach and Okaloosa County Tax Increment Funding (TIF) – proceeds from increases in the taxable assessed value of the CRA District. The original CRA area was formed in 1980, with that being the base year for the purpose of determining the growth in assessed taxable value. In 1999 the CRA area was expanded to include an additional area. The TIF is determined by the growth in the assessed value of taxable property located in the CRA district from the base year to the current tax year and is multiplied by the current tax rate for the City and County. Expenditures in the CRA area target eliminating blight in residential and commercial areas. Revenue Highlights $2,000,000 Budget. 2015-16 …… $ Change % Change $1,500,000 Ad Valorem Taxes 1,017,542 42,248 4.3% Intergov’t Revenue 605,054 25,121 4.3% $1,000,000 Interest & Other 48,000 (14,620) (23.3)% Approp. from Reserves 111,992 98,863 753,0% $1,782,588 $151,612 9.3% $500,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Ad Valorem Taxes Intergov't Revenue Interest & Other Interfund Transfers Appropriations • The budget is predicated on maintaining the City millage (Ad Valorem) rate at 5.7697 mills. One mill equals $1 per $1,000 of taxable property value. • County Ad Valorem tax proceeds are accounted for as intergovernmental revenues. The County’s millage rate is 3.4308 mills. • The appropriation from restricted fund balance is being used to fund a portion of the update and evaluation of the CRA Plan and to make repairs to the old City Hall ($68K), for which the City currently leases. Expenditure Highlights $2,000,000 $1,800,000 Budget. $1,600,000 ……2015-16. $ Change % Change $1,400,000 Personal Services 530,661 32,968 6.6% $1,200,000 Operations & Maintenance 1,221,227 187,944 18.2% $1,000,000 Capital Outlay/Imprvmt 30,700 (69,300) (69.3)% $800,000 $600,000 $1,782,588 $151,612 9.3% $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers • The personal services increase is attributable to Year 2 implementation of the Pay & Classification Study. • The increase in operating expenses is due to the plan to make repairs to the old City Hall, for which the City currently leases. • The decrease in capital outlay is due to focusing on the update and evaluation of the CRA Plan. 130  109 COMMUNITY REDEVELOPMENT AGENCY FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 638,388 608,797 764,738 771,768 2000-311-1000 Ad Valorem Taxes - City Original TIF 787,039 1.98% 165,430 151,297 194,690 203,526 2000-311-1100 Ad Valorem Taxes - City Expanded TIF 230,503 13.25% $ 803,818 $ 760,094 $ 959,428 $ 975,294 Total Ad Valorem Taxes $ 1,017,542 4.33% $ 803,818 $ 760,094 $ 959,428 $ 975,294 TOTAL TAXES $ 1,017,542 4.33% 462,780 441,329 435,551 458,912 2000-338-2000 Ad Valorem Taxes - County Original TIF 467,992 1.98% 119,924 109,678 106,229 121,021 2000-338-2100 Ad Valorem Taxes - County Expanded TIF 137,062 13.25% $ 582,703 $ 551,007 $ 541,779 $ 579,933 Total Local Shared Revenues $ 605,054 4.33% 57,390 - - - Prior Years Grants - 0.00% $ 57,390 $ - $ - $ - Total Grants $ - 0.00% $ 640,093 $ 551,007 $ 541,779 $ 579,933 TOTAL INTERGOVERNMENTAL REVENUE $ 605,054 4.33% 23,237 27,299 45,295 62,620 1500-361-1000 Interest Income 36,000 -42.51% 8,698 (7,756) (3,820) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (534) (11,789) (4,511) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 31,402 $ 7,754 $ 36,965 $ 62,620 Total Interest Income $ 36,000 -42.51% - - - - 1500-362-1000 Rental and Lease Income 12,000 100.00% $ - $ - $ - $ - Total Rents and Royalties $ 12,000 0.00% - - 42,500 - 1500-364-1000 Gain/Loss on Fixed Assets - 0.00% 987 2,032 48,235 - 1500-369-9000 Miscellaneous Revenue - 0.00% 17 - - 1500-369-9091 Discounts - 0.00% - - 10 - 2000-345-9019 Other Economic Env. Changes - 0.00% $ 1,004 $ 2,032 $ 90,745 $ - Total Other Revenues $ - 0.00% $ 32,406 $ 9,786 $ 127,710 $ 62,620 TOTAL INTEREST & OTHER REVENUES $ 48,000 -23.35% - - - 13,129 1600-389-9100 Appropriation from Fund Balance 111,992 753.01% $ - $ - $ - $ 13,129 Total Non-Operating Sources $ 111,992 100.00% $ - $ - $ - $ 13,129 TOTAL TRANSFERS IN $ 111,992 100.00% $ 1,476,317 $ 1,320,887 $ 1,628,917 $ 1,630,976 TOTAL FUND REVENUES $ 1,782,588 9.30% 109-Revenues 8/27/2015 10:43 AM 131  109 CRA FUND - 0800 POLICE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 5.00 5.00 5.00 5.00 Number of Employees (FTE's) 5.00 192,223 187,805 197,162 209,582 521-1200 Regular Salaries 211,550 0.94% - 106 - - 521-1201 Service Awards - 0.00% - 7,534 217 - 521-1202 Incentive Pay 13,876 100.00% 6,178 3,734 7,665 5,000 521-1400 Salaries - Overtime 5,817 16.34% 9,325 7,881 8,658 8,175 521-1401 Salaries - Overtime Holiday Worked 8,912 9.02% 20,166 20,064 19,657 9,147 521-1501 Incentive Pay 6,277 -31.38% 13,279 13,964 13,614 15,135 521-2100 FICA Taxes 13,621 -10.00% 3,106 3,266 3,184 3,541 521-2101 Medicare 3,185 -10.03% 74,092 88,696 98,667 71,525 521-2201 Retirement Contributions - Police Officers 65,363 -8.61% 29,955 28,210 21,851 22,623 521-2300 Dental, Life & Health Insurance 24,774 9.51% 6,441 6,634 6,827 7,040 521-2400 Worker's Compensation 6,232 -11.48% - 45,484 - 42,945 521-1291 Salary Allocation Reimbursement to General Fund 52,210 21.57% $ 354,764 $ 421,050 $ 377,501 $ 394,713 Total Personal Services $ 411,818 4.33% Operating Expenses: - 11,454 15,385 15,685 521-3100 Professional Services 15,994 1.97% 2,544 2,169 2,004 2,950 521-4100 Communication Services 2,196 -25.56% 1,500 2,377 1,625 1,094 521-4610 Maintenance Contracts 1,094 0.00% 2,565 4,216 3,426 2,000 521-4620 Vehicle Repair 2,000 0.00% - 260 - 1,250 521-4630 Equipment Repair - -100.00% 64 150 75 175 521-4700 Printing & Binding 175 0.00% - - - 125 521-4911 Holiday Gift Certificates 125 0.00% 45 - - 10 521-5100 Office Supplies 10 0.00% 8,332 316 736 938 521-5200 Operating Supplies 951 1.39% 12,795 21,963 17,241 18,199 521-5204 Fuel & Oil 12,715 -30.13% 2,849 - 30 925 521-5210 Uniform Expense 3,450 272.97% - 194 - 835 521-5213 Ammunition Expense 2,679 220.84% 2,153 - - 521-5231 Computer Hardware/Software - 0.00% $ 32,848 $ 43,099 $ 40,523 $ 44,186 Total Operating Expenditures $ 41,389 -6.33% Capital Outlay: 77,358 - - - 521-6403 Passenger Vehicles - 0.00% 2,428 896 - - 521-6405 Communication Equipment - 0.00% 16,524 - 3,150 - 521-6406 Specialized Equipment - 0.00% 5,493 - - - 521-6420 Computer Hardware/Software - 0.00% 9,570 - - - 521-6821 Software - 0.00% $ 111,372 $ 896 $ 3,150 $ - Total Capital Outlay $ - 0.00% $ 498,984 $ 465,045 $ 421,174 $ 438,899 TOTAL EXPENSES $ 453,207 3.26% 109-0800-Police 8/27/2015 9:57 AM 132 POLICE (CRA) Share of City Budget $453,207, 1.2% DESCRIPTION The unit of five officers dedicated to the two CRA areas foster relationships with residents and business owners through a highly-visible approach including walking and bicycle patrolling in the area, as well as participating in events. Community involvement to devise solutions and monitor resolutions is strongly promoted. MISSION Protect the welfare of citizens & their property and enhance public safety through proactive problem solving and increased community partnerships. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Protect Life and Property Criminal Activity in Downtown Area 149 132 163 113 150 200
Deter vandalism and other criminal activity, particularly during overnight hours and during entertainment district hours, in the downtown area through preventative means such as police visibility and effective apprehension rates for order maintenance offenses, even as more people are drawn to area's entertainment district activities. FUTURE GOALS (FY17 & FY18)
Conduct at least two crime awareness / prevention presentations, in downtown locations or at public events, inviting business owners, employees, and members of the public to attend. Presentations will include both personal and commercial safety tips.
Establish a communication system, with voluntary participation, that will permit those who work and/or live in the CRA area to furnish information directly to officers, and each other (when desired), on a timely basis. Disseminate information regarding serious crimes and other activities, through an established communication contact and/or network, so that it can be timely re-distributed. PRIOR YEAR ACCOMPLISHMENTS (FY15)
CRA officers adapted schedules and patrol techniques to accommodate the new entertainment district activities, which were introduced during this fiscal year. Adjustments are always required with new programs, but those frequenting the downtown were kept safe and order was maintained. Many favorable citizen comments were received regarding police presence and actions.
Additional traffic enforcement was conducted within the district, especially on Miracle Strip Parkway and Brooks Street. 133  109 CRA FUND - 2000 CRA Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 3.00 3.00 3.00 3.00 Number of Employees (FTE's) 3.00 73,683 69,780 71,117 81,138 552-1200 Regular Salaries 82,400 1.55% 664 1,546 - - 552-1202 Incentive/Merit Pay - 0.00% 333 - - - 552-1216 Final Leave Pay - 0.00% 247 132 214 150 552-1400 Salaries - Overtime - -100.00% 124 125 80 - 552-1401 Salaries - Overtime Holiday Worked - 0.00% 4,322 4,193 4,259 4,790 552-2100 FICA Taxes 5,076 5.98% 1,011 981 996 1,120 552-2101 Medicare 1,187 5.99% 363 71 - - 552-2200 Retirement Contributions 7,600 100.00% 4,289 3,483 3,836 4,646 552-2204 Retirement Contributions - DC Plan 2,913 -37.30% 12,290 12,239 8,777 9,867 552-2300 Dental, Life & Health Insurance 17,373 76.07% 1,183 1,179 833 1,269 552-2400 Worker's Compensation 2,293 80.73% $ 98,509 $ 93,728 $ 90,113 $ 102,980 Total Personal Services $ 118,843 15.40% Operating Expenses: 9,915 100 6,125 90,071 552-3100 Professional Services 225,000 149.80% 2,159 7,385 2,398 7,000 552-3101 Legal Services 7,000 0.00% - - 150 50,000 552-3400 Other Services 158,944 217.89% - - 12,385 - 552-3450 Other Services - Grounds Maintenance - 0.00% 2,492 663 1,909 2,700 552-4000 Travel and Per Diem 1,213 -55.07% 599 616 1,943 1,945 552-4100 Communication Services 2,031 4.42% 135 1,549 2,254 50 552-4200 Postage 700 1300.00% 124,962 123,846 123,736 139,601 552-4300 Utilities 151,291 8.37% 1,481 1,712 4,917 - 552-4400 Rentals & Leases 6,050 100.00% - - - 40,000 552-4610 Maintenance Contracts - -100.00% 1,098 1,554 980 500 552-4620 Vehicle Repair 1,000 100.00% 175 23 2,201 250 552-4630 Equipment Repair 600 140.00% 81 23 - - 552-4640 Building Maintenance 71,000 100.00% 42,101 48,150 - 94,370 552-4650 Grounds Maintenance 78,370 -16.95% 24 606 - 1,250 552-4700 Printing & Binding 1,000 -20.00% 14,606 35,118 2,987 15,000 552-4800 Promotional Activities 15,000 0.00% - - - 75 552-4911 Holiday Gift Certificates 75 0.00% 885 - - 750 552-4912 Easement Recording Fees 750 0.00% - 207 867 1,000 552-4915 Legal Advertising 1,000 0.00% - - 10 - 552-4919 Development Costs - 0.00% 637 472 926 1,200 552-5100 Office Supplies 500 -58.33% 1,012 4,256 9,691 8,060 552-5200 Operating Supplies 8,950 11.04% 3,942 4,021 3,119 3,942 552-5204 Fuel & Oil 3,029 -23.15% 248 248 - 100 552-5210 Uniform Expense 175 75.00% 697 - - - 552-5231 Computer Hardware/Software 515 100.00% 175 1,950 1,576 1,335 552-5233 Tools 1,500 12.36% 108 500 220 250 552-5234 Safety Supplies/Equipment 250 0.00% - - 29,999 - 552-5250 Operating Supplies - Grounds Maintenance - 0.00% 870 1,830 1,546 3,025 552-5400 Dues & Publications 3,337 10.31% 625 2,070 1,015 1,200 552-5500 Training 850 -29.17% Non-Operating: 90,046 305,777 265,694 369,214 552-8200 Grants and Aids 275,000 -25.52% $ 298,488 $ 542,675 $ 476,648 $ 832,888 Total Operating Expenditures $ 1,015,130 21.88% Capital Outlay: 23,380 95,497 45,180 100,000 552-6310 Improvements Other Than Buildings 20,000 -80.00% - - 4,504 - 552-6355 Landscaping/Irrigation - 0.00% - - - - 552-6420 Computer Hardware/Software 700 100.00% Capital Improvements Program: 122,251 3,370 80,312 - 5018 - Pavement Improvement 10,000 100.00% 73,565 24,604 - - 5306 - Sidewalk Construction - 0.00% 764,978 256,406 173,146 - Prior Years Capital Improvement Program - 0.00% $ 960,794 $ 284,380 $ 253,458 $ - Total Capital Improvements Program $ 10,000 100.00% Other Financing Activity: 71,981 86,317 94,407 156,209 552-9901 Cost Allocation Reimbursement to General Fund 164,708 5.44% - - - - 581-9999 Reserved - Undesignated Net Assets - 0.00% $ 71,981 $ 86,317 $ 94,407 $ 156,209 Total Other Financing Activity $ 164,708 5.44% $ 1,454,218 $ 1,146,957 $ 967,811 $ 1,192,077 TOTAL EXPENSES $ 1,329,381 11.52% 5.00 8.00 8.00 8.00 Number of Funded Employees (FTE's) 8.00 0.00% 498,984 465,045 421,174 438,899 Police 453,207 3.26% 1,454,218 1,146,957 967,811 1,192,077 CRA 1,329,381 11.52% $ 1,953,202 $ 1,612,002 $ 1,388,985 $ 1,630,976 TOTAL FUND EXPENSES $ 1,782,588 9.30% $ (476,885) $ (291,115) $ 239,932 $ (0) NET REVENUE / (EXPENSE) $ (0) 0.00% 134 109-2000-CRA 8/27/2015 10:00 AM COMMUNITY REDEVELOPMENT AREA (CRA) Share of City Budget $1,329,381, DESCRIPTION 3.4% The Community Redevelopment Area was established in 1980 and expanded in 1999 to address deteriorating conditions and facilitate economic growth and development within the designated area. Funding for infrastructure improvements and redevelopment activities comes from incremental increases in the taxable assessed value of the area. MISSION Rejuvenate the designated area to make it a place where citizens want to live, work, and play. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Attract & Retain Businesses in the Target Area New Businesses in the CRA 29 32 30 30 30 30 Square Footage of Business Expansions in the CRA 16,000 10,700 2,100 9,905 20,000 20,000 Decrease in Number of Vacant Commercial Properties n/a 5% n/a n/a n/a n/a Businesses Approved for Economic Incentive Grants 7 38 13 14 20 20 Value of Economic Incentive Grants Provided to New or Expanding Businesses $46,238 $380,314 $192,949 $155,501 $250,000 $250,000 Private Investment Leveraged as a Result of Incentive Grants n/a n/a $1,265,671 $809,381 $1,250,000 $1,250,000 Grant Applications Approved within Two Weeks n/a n/a 17% 31% 75% 75% Attract & Retain Residents in the Target Area New Housing Units in the CRA 11 5 200 7 10 10 Decrease in Number of Vacant Residential Properties n/a 3% n/a n/a n/a Maintain a Balanced Approach to Funding Allocation Residential Area Improvements 14% 12% 26% annual measure 25% 25% Commercial Area Improvements 35% 5% 32% annual measure 25% 25% Crime Prevention 26% 29% 68% annual measure 25% 25% Maintenance & General Operations 25% 54% 25% annual measure 25% 25% Complete CRA Plan Projects Within Three Years From Appropriation Previous Year Funds Not Allocated to Projects as % of Current Year Ad Valorem Proceeds 269% 292% 294% annual measure 0% 0%
Develop long-term (5-year and 10-year) capital improvements project list for the CRA District.
Develop better marketing materials for economic incentive programs available to new and expanding businesses in the CRA.
Complete at least 1 new public parking area in the CRA.
Complete Streetscape improvements along Carson Drive and Third Street.
Begin Phase I of Landing Master Plan for improvements to Fort Walton Landing Park.
Create new public parking maps for the downtown district; update signage in CRA, and provide a new downtown "gateway." FUTURE GOALS (FY17 & FY18)
Develop ways to increase the quantity of and access to public parking in the CRA.
Encourage private reinvestment through public improvements in the CRA.
Continue multi-modal improvements in the CRA.
Continue PRIOR YEAR ACCOMPLISHMENTS (FY15)
Completed the Downtown Pedestrian Improvements Project.
Completed and adopted Fort Walton Landing Master Plan.
Implemented CRA Grounds Maintenance Contract to ensure that the district is clean and continually maintained.
Approved 14 business incentive grant applications, $811k in total private funds leveraged for $155K spent in public funds. 135  Debt Service Fund The Debt Service Fund encompasses 2.8% of the City’s activities and services and accounts for the accumulation of resources for and the payment of general long-term debt principal and interest. Funds are transferred from the General Fund. Revenue Highlights $1,200,000 Budget. $1,000,000 2015-16. …… $ Change % Change Interfund Transfers In 1,057,312 26,908 2.6% $800,000 $1,057,312 $26,908 2.6% $600,000 $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Interfund Transfers • Transfers from the General Fund cover annual debt payments as required per Generally Accepted Accounting Principles (GAAP) for governmental funds. Expenditure Highlights $1,200,000 Budget. $1,000,000 ……2015-16. $ Change % Change Debt Service 1,057,312 26,908 2.6% $800,000 $1,057,312 $26,908 2.6% $600,000 $400,000 $200,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Debt Service • Capital Lease/Purchases: Phone System (year 3 of 6) • Debt Issues: 2011A Revenue Note – Fire Ladder Truck (year 5 of 10) 2011B Revenue Note – Golf Mowers (year 5 of 5) 2013 Revenue Note – Municipal Facilities (year 3 of 18) 2013A Bank Loan – Recreation Complex, Fairway Sweeper/Vacuum, Bucket Truck (year 3 of 15) 2015 Interfund Loan – Fire Pumper Truck (year 2 of 10) 2015 Rec Center Fitness Equipment – (year 2 of 5) 136  201 DEBT SERVICE FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-2013 2013-14 Adopted Adopted Change 455,333 181,484 131,147 163,662 1600-381-0100 Transfer from General Fund 193,160 18.02% 2011 Cap Imp Rev Note -Ladder Truck- yr 5 of 10 2011 Cap Imp Rev Note -Golf Equipment- yr 5 of 5 Phone System Lease - year 3 of 6 2015 Bank Loan -Fire Pumper- yr 2 of 10 2015 Rec Ctr Fitness Equipment- yr 2 of 5 - - 306,192 309,217 1600-381-1301 Transfer from General Fund - 2013 Sinking Fund 306,628 -0.84% 2013 Revenue Note -Municipal Facilities Police- yr 3 of 18 - - 557,524 557,525 1600-381-1302 Transfer from General Fund - 2013A Sinking Fund 557,525 0.00% 2013A Bank Loan -Recreation Complex- yr 3 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 3 of 10 2013A Bank Loan -Bucket Truck- yr 3 of 10 $ 455,333 $ 181,484 $ 994,863 $ 1,030,404 Total Interfund Transfers $ 1,057,312 2.61% $ 455,333 $ 181,484 $ 994,863 $ 1,030,404 TOTAL TRANSFERS IN $ 1,057,312 2.61% $ 455,333 $ 181,484 $ 994,863 $ 1,030,404 TOTAL FUND REVENUES $ 1,057,312 2.61% Debt Service: 211,683 70,488 612,996 681,019 2100-517-7100 Principal Payments 720,427 5.79% 2011 Cap Imp Rev Note -Ladder Truck- yr 5 of 10 2011 Cap Imp Rev Note -Golf Equipment- yr 5 of 5 2013 Revenue Note -Municipal Facilities Police- yr 3 of 18 2013 Revenue Note -Municipal Facilities Fire- yr 3 of 18 2013 Revenue Note -Municipal Facilities Library- yr 3 of 18 2013 Revenue Note -Municipal Facilities General- yr 3 of 18 2013A Bank Loan -Recreation Complex- yr 3 of 15 2013A Bank Loan -Recreation Complex Fields- yr 3 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 3 of 10 2013A Bank Loan -Bucket Truck- yr 3 of 10 Phone System Lease - year 3 of 6 2015 Bank Loan -Fire Pumper- yr 2 of 10 2015 Rec Ctr Fitness Equipment- yr 2 of 5 243,582 202,719 377,574 349,386 2100-517-7200 Interest Expense 336,886 -3.58% 2011 Cap Imp Rev Note -Ladder Truck- yr 5 of 10 2011 Cap Imp Rev Note -Golf Equipment- yr 5 of 5 2013 Revenue Note -Municipal Facilities Police- yr 3 of 18 2013 Revenue Note -Municipal Facilities Fire- yr 3 of 18 2013 Revenue Note -Municipal Facilities Library- yr 3 of 18 2013 Revenue Note -Municipal Facilities General- yr 3 of 18 2013A Bank Loan -Recreation Complex- yr 3 of 15 2013A Bank Loan -Recreation Complex Fields- yr 3 of 15 2013A Bank Loan -Fairway Sweep/Vac- yr 3 of 10 2013A Bank Loan -Bucket Truck- yr 3 of 10 Phone System Lease - year 3 of 6 2015 Bank Loan -Fire Pumper- yr 2 of 10 2015 Rec Ctr Fitness Equipment- yr 2 of 5 377 627 - - 2100-517-7300 Paying Agent Fees - 0.00% $ 455,642 $ 273,835 $ 990,570 $ 1,030,404 Total Debt Service $ 1,057,312 2.61% $ 455,642 $ 273,835 $ 990,570 $ 1,030,404 TOTAL FUND EXPENSES $ 1,057,312 2.61% $ (309) $ (92,351) $ 4,293 $ (0) NET REVENUE / (EXPENSE) $ - 0.00% 201 - Debt 8/27/2015 10:44 AM 137  Beal Memorial Cemetery Fund The Beal Memorial Cemetery Perpetual Care Fund encompasses 0.35% of the City’s activities and services and accounts for a portion of revenues from lot, crypt, and niche sales that are being reserved for perpetual care. Cemetery operations are currently funded in the General Fund, but interest earnings on the reserves will be used for maintaining the cemetery once all spaces have been sold. Revenue Highlights $250,000 Budget. 2015-16. …… $ Change % Change $200,000 Interest & Other 26,500 (4,500) (14.5)% Interfund Transfers In 104,936 68,936 191.5% $150,000 $131,436 $64,436 96.2% $100,000 $50,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Interest & Other Interfund Transfers • In FY 2014-15, the City transitioned from a medium-to-long term externally managed portfolio to a short-to-medium term externally-managed portfolio. • Transfers In reflects the transfer of 20% of cemetery lot sales from the General Fund to fund perpetual care, as established by Ordinance 526. Expenditure Highlights $140,000 Budget. $120,000 ……2015-16 $ Change % Change $100,000 Operations & Maintenance 12,200 4,200 52.5% $80,000 Interfund Transfers 68,336 68,336 100% Replenish Reserves 50,900 (8,100) (13.7)% $60,000 $131,436 $64,436 96.2% $40,000 $20,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Operations & Maintenance Interfund Transfers Replenish Reserves • Operations & maintenance includes the annual investment portfolio management fee. • Reserves reflect the excess of revenues over expenses; new funds for investment. 138  602 BEAL MEMORIAL CEMETERY CARE FUND Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 10,224 14,795 16,562 31,000 1500-361-1000 Interest Income 26,500 -14.52% - 11,508 32,271 - 1500-361-2000 Dividend Income - 0.00% 4,337 14,774 164,097 - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (266) 7,718 (2,142) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 14,295 $ 48,795 $ 210,788 $ 31,000 Total Interest Income $ 26,500 -14.52% $ 14,295 $ 48,795 $ 210,788 $ 31,000 TOTAL INTEREST & OTHER REVENUES $ 26,500 -14.52% 37,818 38,526 20,869 36,000 2200-381-0100 Transfer from General Fund 36,600 1.67% $ 37,818 $ 38,526 $ 20,869 $ 36,000 Total Interfund Transfers $ 36,600 1.67% - - - - 1600-389-9100 Appropriation from Fund Balance 68,336 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 68,336 100.00% $ 37,818 $ 38,526 $ 20,869 $ 36,000 TOTAL TRANSFERS IN $ 104,936 191.49% $ 52,113 $ 87,321 $ 231,657 $ 67,000 TOTAL FUND REVENUES $ 131,436 96.17% Operating Expenditures: 239 8,642 17,162 8,000 2200-539-3100 Professional Services 12,200 52.50% $ 239 $ 8,642 $ 17,162 $ 8,000 Total Operating Expenditures $ 12,200 100.00% Other Financing Activity: 21,486 3,290 - - 1600-581-9102 Transfer to General Fund 68,336 100.00% - - - 59,000 1600-581-9920 Reserve for Future Cemetery Perpetual Care 50,900 -13.73% $ 21,486 $ 3,290 $ - $ 59,000 Total Other Financing Activity $ 119,236 102.09% $ 21,724 $ 11,932 $ 17,162 $ 67,000 TOTAL FUND EXPENSES $ 131,436 96.17% $ 30,389 $ 75,389 $ 214,495 $ - NET REVENUE / (EXPENSE) $ - 0.00% 602 - Beal 8/27/2015 10:48 AM 139  Utilities Fund The Utilities Fund encompasses 28.3% of the City’s activities and services and accounts for water production and distribution and sewer collection and treatment. These activities are financed and operated in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered primarily through user charges. Revenue Highlights $12 Budget. 2015-16. …… $ Change % Change $10 Charges for Services 10,596,961 1,663,314 18.6% $8 Interest & Other 102,151 28,774 39.2% Use of Reserves 0 (2,158,692) 328.5% Millions $6 $10,699,112 $(466,603) (4.2)% $4 $2 $0 Actual Actual Actual Budget Budget -$2 2011-12 2012-13 2013-14 2014-15 2015-16 Licenses & Permits Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations • A new five-year utility rate study, which included stormwater, was approved by City Council and implemeted in FY 2014-15. The study determines the required rates to generate sufficient revenue to sustain renewal and replacement reserves and account for debt service requirements. FY 2015-16 will include the implementation of Year 2 of the rate study. Expenditure Highlights $25 Budget. $20 2015-16. …… $ Change % Change Personal Services 2,171,339 11,790 0.5% $15 Operations & Maintenance 5,575,976 2,774 0.0% Millions Capital Outlay/Imprvmt 893,997 285,347 46.9% $10 Debt Service 1,056,233 (546,957) (34.1)% Interfund Transfers Out 619,771 100,504 19.4% $5 Replenish Reserves 381,797 (320,061) (45.6)% $0 $10,699,112 $(466,603) (4.2)% Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • Debt service payments decreased due to the State Revolving Fund Loan for Pump Station #1 and Force Main being finalized under budget and the refinancing of the 2005 Utility System Revenue Bond at a lower interest rate. 140  401 UTILITIES FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 1,764,412 1,773,267 1,868,244 1,988,624 1310-343-3000 Service Fees - Residential 2,373,522 19.36% 1,076,162 1,099,614 1,158,616 1,194,981 1310-343-3100 Service Fees - Commercial 1,426,270 19.36% 11,414 109,611 18,448 13,395 1500-343-3600 Connection Fees - Residential 17,247 28.76% 3,050 47,972 12,000 16,357 1500-343-3700 Connection Fees - Commercial 5,775 -64.69% 2,532 12,542 7 500 1500-343-3810 Hydrant Service 500 0.00% - - 696 - 1500-343-3894 Work Orders - 0.00% $ 2,857,569 $ 3,043,005 $ 3,058,012 $ 3,213,857 Total Water Operations $ 3,823,314 18.96% 3,392,299 3,461,891 3,610,105 3,818,434 1350-343-5000 Service Fees - Residential 4,557,492 19.36% 1,447,465 1,487,634 1,567,860 1,652,407 1350-343-5100 Service Fees - Commercial 1,972,230 19.36% 12,660 104,100 17,850 20,449 1500-343-5600 Connection Fees - Residential 20,025 -2.07% 2,419 66,600 3,432 5,000 1500-343-5700 Connection Fees - Commercial 2,700 -46.00% - 1,819 299 - 1500-343-5894 Work Orders - 0.00% $ 4,854,842 $ 5,122,044 $ 5,199,546 $ 5,496,290 Total Sewer Operations $ 6,552,447 19.22% 4,500 3,125 3,100 3,500 0520-343-3001 Administrative Fee - Returned Checks 4,200 20.00% 102,397 95,314 94,271 105,000 1310-343-3200 Service Charges 96,500 -8.10% 109,100 109,979 117,762 115,000 1310-343-3300 Penalties 120,500 4.78% $ 215,997 $ 208,418 $ 215,133 $ 223,500 Total Combined Operations $ 221,200 -1.03% $ 7,928,409 $ 8,373,467 $ 8,472,692 $ 8,933,647 TOTAL CHARGES FOR SERVICES $ 10,596,961 18.62% 7,140 63,233 16,149 - 1310-324-2100 Impact Fees - Water - Residential - 0.00% 6,795 43,800 27,588 - 1310-324-2200 Impact Fees - Water - Commercial - 0.00% 8,231 72,899 17,620 - 1350-324-2100 Impact Fees - Sewer - Residential - 0.00% 8,123 53,303 35,127 - 1350-324-2200 Impact Fees - Sewer - Commercial - 0.00% $ 30,290 $ 233,235 $ 96,484 $ - Total Licenses & Permits $ - 0.00% $ 30,290 $ 233,235 $ 96,484 $ - TOTAL LICENSES & PERMITS $ - 0.00% 304,107 194,876 - - 334 State Grants - 0.00% $ 304,107 $ 194,876 $ - $ - Total State Grants $ - 0.00% - 1,676,418 (157,294) - 5031-389-7000 Force Main Note Payable - 0.00% $ - $ 1,676,418 $ (157,294) $ - Total Proceeds from Debt/Loans $ - 0.00% $ 304,107 $ 1,871,295 $ (157,294) $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 28,011 34,839 55,545 50,000 1500-361-1000 Interest Income 74,340 48.68% 11,994 2,923 - - 1500-361-1020 Interest Income - 2005 Bond - 0.00% 11,502 (11,948) (7,826) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (706) (18,159) (9,242) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 50,802 $ 7,655 $ 38,477 $ 50,000 Total Interest Income $ 74,340 48.68% 15,902 16,380 16,871 17,377 1500-362-2020 Rental and Lease Income 17,911 3.08% $ 15,902 $ 16,380 $ 16,871 $ 17,377 Total Rents and Royalties $ 17,911 3.08% 7,993 (793,956) (16,592) 5,000 1500-364-1000 Sale of Surplus Assets 7,900 58.00% 25,181 1,203 2,186 1,000 1500-369-9000 Miscellaneous Revenue 2,000 100.00% 226 - - - 0000-369-9091 Discounts - 0.00% $ 33,400 $ (792,752) $ (14,407) $ 6,000 Total Other Revenues $ 9,900 65.00% $ 100,104 $ (768,718) $ 40,941 $ 73,377 TOTAL INTEREST & OTHER REVENUES $ 102,151 39.21% 37,363 - - - 1600-382-4300 Transfer from Sanitation Fund - 0.00% $ 37,363 $ - $ - $ - Total Interfund Transfers $ - 0.00% - - - 2,158,692 1600-389-9300 Appropriation from Net Assets - -100.00% $ - $ - $ - $ 2,158,692 Total Non-Operating Sources $ - -100.00% $ 37,363 $ - $ - $ 2,158,692 TOTAL TRANSFERS IN $ - -100.00% $ 8,400,273 $ 9,709,279 $ 8,452,823 $ 11,165,716 TOTAL FUND REVENUES $ 10,699,112 -4.18% 401-Revenues 8/27/2015 10:45 AM 141  401 UTILITIES FUND - 0520 CUSTOMER SERVICE Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 5.50 5.50 5.50 5.50 Number of Funded Employees (FTE's) 5.50 149,001 147,960 150,342 153,882 536-1200 Regular Salaries 148,590 -3.44% - 106 54 - 536-1201 Service Awards - 0.00% 4,367 5,821 - - 536-1202 Incentive/Merit Pay - 0.00% 11,038 11,585 10,898 12,004 536-1300 Part-Time Wages 12,537 4.44% 12 16 1,193 100 536-1400 Salaries - Overtime 500 400.00% 9,724 9,840 9,806 10,042 536-2100 FICA Taxes 9,094 -9.44% 2,274 2,301 2,293 2,007 536-2101 Medicare 2,127 5.97% 20,520 22,040 20,889 16,679 536-2200 Retirement Contributions 7,620 -54.31% 5,230 4,770 5,225 6,257 536-2204 Retirement Contributions - DC Plan 6,397 2.25% 17,940 14,652 10,848 16,972 536-2300 Dental, Life & Health Insurance 22,428 32.15% 307 310 286 282 536-2400 Worker's Compensation 258 -8.53% $ 220,412 $ 219,402 $ 211,835 $ 218,225 Total Personal Services $ 209,553 -3.97% Operating Expenditures: 64,141 69,563 76,329 79,898 536-3100 Professional Services 81,903 2.51% 15,972 16,031 16,287 16,230 536-3400 Other Services 16,775 3.36% - - - 100 536-4000 Travel and per Diem - -100.00% 2,783 2,668 1,418 1,661 536-4100 Communication Services 1,422 -14.39% 47,432 48,301 49,999 56,995 536-4200 Postage 57,135 0.25% 1,875 - - - 536-4610 Maintenance Contracts - 0.00% 301 - - - 536-4630 Equipment Repair - 0.00% 1,779 1,760 1,999 2,600 536-4700 Printing & Binding 2,600 0.00% 1,175 2,287 937 2,500 536-5200 Operating Supplies 1,750 -30.00% - - 346 360 536-5210 Uniform Expense 720 100.00% 588 - 539 - 536-5231 Computer Hardware/Software - 0.00% - - - 300 536-5500 Training - -100.00% $ 149,992 $ 151,349 $ 159,368 $ 176,055 Total Operating Expenditures $ 178,299 1.27% Capital Outlay: 1,298 552 1,396 - 536-6420 Computer Hardware/Software - 0.00% $ 1,298 $ 552 $ 1,396 $ - Total TotalCapital CapitalOutlay Outlay $ - 0.00% 371,702 371,303 372,599 394,280 TOTAL EXPENSES 387,851 -1.63% 0520-CustomerSvc 8/27/2015 10:01 AM 142 CUSTOMER SERVICE Share of City Budget $387,851, 1.0% DESCRIPTION Customer Service is responsible for invoicing and receiving customer payments, opening and closing utility accounts, resolving customer inquiries, and collecting receivables. MISSION Provide superior customer service in the administration of utility accounts and receivables. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Accurate Water Meter Consumption Information Accounts with Meter Profile Evaluations Performed 5.2% 2.5% 4.2% 2.0% 2.0% 2.0% Minimize Account Write-Offs Write-Offs as % of Current Year Billing 0.45% 0.65% 0.54% annual measure <1% <1%
Convert the credit card payment process for utility customers to Sungard/Selectron. The new process will be more efficient and offer the customer more options for payment methods. This is an ongoing process. Move past-due accounts in collections status from MJ Altman to Credit Collections Services (new agency). FUTURE GOALS (FY17 & FY18)
Revise Customer Service's policies and procedures (ongoing). PRIOR YEAR ACCOMPLISHMENTS (FY15)
Selected a collections agency to handle the City’s bad debt collections to include delinquent utility bills, code enforcement fees, fire safety inspection fees, and all other miscellaneous receivables.
Evaluated the credit card payment process for utility customers, and determined the most effective and efficient process will be to recommend contracting with Sungard/Selectron for credit card payment services. 143  401 UTILITIES FUND - 1300 UTILITY SERVICES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 7.00 7.00 8.00 8.00 Number of Funded Employees (FTE's) 8.00 293,936 304,194 362,134 371,016 536-1200 Regular Salaries 375,393 1.18% 1,680 6,026 325 - 536-1202 Incentive/Merit Pay - 0.00% 79 97 1,723 - 536-1400 Salaries - Overtime - 0.00% 16,909 18,032 21,146 21,460 536-2100 FICA Taxes 21,982 2.44% 3,955 4,217 4,945 5,018 536-2101 Medicare 5,141 2.44% 56,752 56,905 68,357 72,658 536-2200 Retirement Contributions 71,382 -1.76% 5,650 6,913 8,662 9,009 536-2204 Retirement Contributions - DC Plan 9,061 0.57% 56,536 53,195 57,405 59,251 536-2300 Dental, Life & Health Insurance 56,250 -5.06% 4,240 4,572 4,526 4,414 536-2400 Worker's Compensation 4,209 -4.63% $ 439,737 $ 454,151 $ 529,223 $ 542,826 Total Personal Services $ 543,418 0.11% Operating Expenditures: 41,674 34,054 76,071 51,426 536-3100 Professional Services 51,427 0.00% - 200 - - 536-3400 Other Services - 0.00% 2,186 303 1,143 760 536-4000 Travel and Per Diem 1,260 65.79% 3,205 3,781 3,323 4,632 536-4100 Communication Services 5,027 8.53% 222 153 102 150 536-4200 Postage 150 0.00% 901 790 5,261 6,890 536-4300 Utilities 7,526 9.24% 2,128 2,128 2,128 2,128 536-4400 Rentals & Leases 2,128 0.00% 2,936 2,820 3,028 2,923 536-4610 Maintenance Contracts 2,923 0.00% 863 736 1,349 1,000 536-4620 Vehicle Repair 1,000 0.00% 1,068 1,463 1,079 1,200 536-4630 Equipment Repair 1,200 0.00% 1,220 3,050 2,120 1,500 536-4640 Building Maintenance 1,500 0.00% 169 - 861 5,500 536-4645 Heating/Cooling Repairs 5,500 0.00% 3,549 2,063 1,678 3,875 536-5100 Office Supplies 3,875 0.00% 3,320 3,608 3,668 4,850 536-5200 Operating Supplies 4,670 -3.71% 1,970 1,586 1,966 2,553 536-5204 Fuel & Oil 1,074 -57.93% 383 605 232 610 536-5210 Uniform Expense 610 0.00% 1,127 219 503 - 536-5231 Computer Hardware/Software 1,400 100.00% 1,480 440 909 1,750 536-5233 Tools 250 -85.71% 99 21 94 425 533-5234 Safety Supplies/Equipment 425 0.00% 746 721 659 1,565 536-5400 Books, Dues & Publications 1,055 -32.59% 10,515 9,569 5,719 9,860 536-5500 Training 9,760 -1.01% Non-Operating 398 398 398 498 536-8200 Grants & Aids 498 0.00% $ 57,350 $ 29,821 $ 95,845 $ 104,095 Total Operating Expenditures $ 103,259 -0.80% Capital Outlay: - - - 25,000 536-6310 Improvements Other Than Building - -100.00% 25,385 2,042 5,823 4,600 536-6402 Equipment - -100.00% 3,062 6,905 3,604 - 536-6420 Computer Hardware/Software - 0.00% 1,869 6,686 - 536-6821 Software - 0.00% $ 30,316 $ 15,634 $ 9,428 $ 29,600 Total Capital Outlay $ - -100.00% Capital Improvements Program: 30,640 - - - Prior Years Capital Improvement Program - 0.00% $ 30,640 $ - $ - $ - Total Capital Improvements Program $ - 0.00% $ 558,043 $ 499,606 $ 634,496 $ 676,522 TOTAL EXPENSES $ 646,677 -4.41% 1300-Admin 8/27/2015 10:22 AM 144 UTILITY SERVICES Share of City Budget $646,677, 1.7% DESCRIPTION Utility Services is responsible for providing quality, safe, and cost effective potable water and sanitary sewer in compliance with all City, State, and Federal codes, policies, and other regulations. MISSION Provide high quality and cost effective services in all facets of water and wastewater operations. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide Timely & Responsive Customer Service Citizen Requests/Complaints Responded to within 2 Business Days 100% 100% 100% 100% 99% 99% Locate & Mark Existing Utilities within 48 Hours of Request 99% 99% 98% 99% 100% 100%
Complete construction of utility and infrastructure projects on schedule and within budget.
Minimize damage of existing utility infrastructure by providing accurate and timely line locates for City utilities. FUTURE GOALS (FY17 & FY18)
Implement an aggressive in-house training program to increase the knowledge base and safety awareness of the employees through workshops for field employees and supervisors.
Develop and maintain computer hydraulic models of water, sewer, and stormwater systems to assist in identifying and prioritizing CIP projects. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Maintained an up to date GIS database for the City's utility infrastructure.
Completed all line spot tickets within the required time frame.
Provided construction stakeout and inspection services for every City construction project. 145  401 UTILITIES FUND - 1310 WATER OPERATIONS Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 9.00 9.00 9.00 9.00 Number of Funded Employees (FTE's) 9.00 254,788 266,928 271,062 313,387 533-1200 Regular Salaries 301,848 -3.68% - 265 - - 533-1201 Service Awards - 0.00% 5,144 7,472 - - 533-1202 Incentive/Merit Pay - 0.00% 1,156 1,901 3,330 2,700 533-1400 Salaries - Overtime 2,700 0.00% 1,824 1,585 1,760 1,850 533-1401 Salaries - Overtime Holiday Worked 1,850 0.00% 17,036 16,314 16,036 18,226 533-2100 FICA Taxes 17,251 -5.35% 3,984 3,815 3,750 3,904 533-2101 Medicare 4,035 3.35% 67,296 64,500 65,686 72,419 533-2200 Retirement Contributions 72,772 0.49% - 3,039 3,775 5,193 533-2204 Retirement Contributions - DC Plan 4,064 -21.74% 39,347 35,697 34,558 47,484 533-2300 Dental, Life & Health Insurance 38,008 -19.96% 7,712 9,311 8,506 9,371 533-2400 Worker's Compensation 8,121 -13.34% $ 398,287 $ 410,826 $ 408,463 $ 474,534 Total Personal Services $ 450,648 -5.03% Operating Expenditures: 7,675 7,099 25,681 10,745 533-3100 Professional Services 36,570 240.34% 88 - 66 90 533-3400 Other Services 100 11.11% 234 303 159 600 533-4000 Travel and Per Diem 2,122 253.67% 2,033 3,946 3,046 3,572 533-4100 Communication Services 3,518 -1.51% 182,345 167,272 186,506 206,689 533-4300 Utilities 227,542 10.09% 3,502 5,287 5,715 5,929 533-4610 Maintenance Contracts 6,479 9.28% 3,023 4,038 3,531 5,000 533-4620 Vehicle Repair 5,000 0.00% 813 13,869 2,648 2,650 533-4630 Equipment Repair 2,650 0.00% 658 623 1,273 800 533-4640 Building Maintenance 800 0.00% - - - 500 533-4645 Heating/Cooling Repairs 500 0.00% 73,897 81,379 74,750 359,000 533-4680 Plant & System Repair 348,850 -2.83% 902 232 491 950 533-4700 Printing & Binding 950 0.00% - - 446 - 533-4915 Legal Advertising - 0.00% 31,438 28,549 29,188 31,600 533-5200 Operating Supplies 31,600 0.00% 20,862 19,373 19,381 19,597 533-5204 Fuel & Oil 14,214 -27.47% 1,259 1,579 778 1,125 533-5210 Uniform Expense 1,125 0.00% 663 438 - - 533-5231 Computer Hardware/Software - 0.00% 1,325 738 2,500 800 533-5233 Tools 1,000 25.00% 156 18 765 1,575 533-5234 Safety Supplies/Equipment 1,575 0.00% 6,645 7,020 6,545 8,220 533-5400 Books, Dues & Publications 7,760 -5.60% 1,760 4,154 1,527 3,000 533-5500 Training 4,265 42.17% $ 339,278 $ 345,918 $ 364,996 $ 662,442 Total Operating Expenditures $ 696,620 5.16% Capital Outlay: 10,000 - - - 533-6214 Building Improvements - 0.00% - - - - 533-6362 Water Well Improvements 20,000 100.00% 5,516 10,656 - - 533-6402 Equipment - 0.00% 17,058 - 32,303 - 533-6404 Trucks 21,027 100.00% 1,150 1,104 - - 533-6420 Computer Hardware/Software - 0.00% $ 33,724 $ 11,760 $ 32,303 $ - Total Capital Outlay $ 41,027 100.00% Capital Improvements Program: 13,800 - - - Prior Years Capital Improvement Program - 0.00% $ 13,800 $ - $ - $ - Total Capital Improvements Program $ - 0.00% Debt Service - - - 52,830 590-7100 Principal Payments - -100.00% 2015 Utility System Revenue Note 1 of 18 83,095 58,686 75,723 74,358 591-7200 Interest Expense 45,220 -39.19% 2015 Utility System Revenue Note 1 of 18 $ 83,095 $ 58,686 $ 75,723 $ 127,188 Total Debt Service $ 45,220 -64.45% $ 868,184 $ 827,190 $ 881,485 $ 1,264,164 TOTAL EXPENSES $ 1,233,516 -2.42% 1310-Water Ops 8/27/2015 10:23 AM 146 WATER OPERATIONS Share of City Budget $1,233,516, DESCRIPTION 3.2% Water Operations maintains nine potable water wells, five elevated water storage tanks, and three ground water storage tanks. Responsible for ensuring drinking water meets strict State and Federal regulations, pressure and storage are sufficient to meet domestic and firefighting needs, and water meters are accurately read. MISSION Produce drinking water that is safe and free from objectionable color, taste, and odor. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Provide High Quality Drinking Water to the Public Samples Exceeding Federal/State Maximum Containment Levels 0 0 0 2 0 0 Minimize Unbilled Water Loss Metered Revenue Consumption as % of Water Production 84.6% 86.5% 86.3% 86.0% 87.0% 87.0%
Meet all Federal and State Water Quality Testing requirements by having zero water samples exceeding the MCLs.
Achieve a 15% unaccounted for water loss within a 12-month period.
Upgrade Well 11 by replacing the well pump with a new water lubricated pump.
Maintain an aggressive Water Tank Asset Management Program.
Convert outdated aerator at Well 2 with a force injection system. FUTURE GOALS (FY17 & FY18)
Continue update of well outdoor panels and electrical controls.
Continue to install Hyper-tac circuitry for all City potable wells.
Repair, clean, and paint Elevated Tank on Nicholson Street.
Repair, clean, and paint Elevated Tank on Parkview Road. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Repaired, cleaned, and painted Golf Course Elevated Water Tank
Prepared Wells 6, 7, and 10 for Hyper-tac control.
Updated Wells 2, 6, 10, and 11 with new hydro chlorine feed ejectors. 147  401 UTILITIES FUND - 1340 WATER DISTRIBUTION Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 5.00 5.00 5.00 5.00 Number of Funded Employees (FTE's) 5.00 119,203 111,791 94,359 134,539 533-1200 Regular Salaries 144,358 7.30% - 53 54 - 533-1201 Service Awards - 0.00% 2,053 3,633 - - 533-1202 Incentive/Merit Pay - 0.00% 12,863 15,919 18,753 8,500 533-1400 Salaries - Overtime 22,100 160.00% 402 174 251 500 533-1401 Salaries - Overtime Holiday Worked 700 40.00% 7,971 7,782 6,734 8,031 533-2100 FICA Taxes 7,986 -0.56% 1,864 1,820 1,575 1,585 533-2101 Medicare 1,868 17.80% 32,436 30,990 29,422 27,867 533-2200 Retirement Contributions 28,050 0.66% 178 862 630 2,188 533-2204 Retirement Contributions - DC Plan 2,480 13.33% 17,180 17,792 14,268 26,192 533-2300 Dental, Life & Health Insurance 27,372 4.51% 8,157 7,935 6,912 7,335 533-2400 Worker's Compensation 9,115 24.26% $ 202,308 $ 198,750 $ 172,960 $ 216,737 Total Personal Services $ 244,028 12.59% Operating Expenditures: - 375 162 575 533-3102 Employee Physicals & Immunizations 575 0.00% 927 993 1,283 1,500 533-3400 Other Services 5,000 233.33% 128 17 - 450 533-4000 Travel and Per Diem 65 -85.56% 324 1,135 1,196 975 533-4100 Communication Services 1,116 14.46% 4,275 3,821 1,469 1,845 533-4300 Utilities 2,072 12.34% - 83 1,088 1,000 533-4400 Rentals & Leases - -100.00% 6,401 6,207 946 6,900 533-4620 Vehicle Repair 5,000 -27.54% 9,569 7,784 2,172 8,500 533-4630 Equipment Repair 6,500 -23.53% 44,786 34,624 39,177 39,500 533-4680 Plant & System Repair 39,500 0.00% 1,935 3,967 3,283 2,250 533-5200 Operating Supplies 2,250 0.00% 15,837 17,619 12,728 14,583 533-5204 Fuel & Oil 9,377 -35.70% 980 951 411 725 533-5210 Uniform Expense 725 0.00% 110 219 - - 533-5231 Computer Hardware/Software - 0.00% 1,498 1,205 1,660 3,000 533-5233 Tools 2,000 -33.33% 1,147 692 1,121 1,750 533-5234 Safety Supplies/Equipment 1,750 0.00% 2,261 3,535 3,457 5,500 533-5300 Road Materials & Supplies 5,500 0.00% - 50 - 175 533-5400 Books, Dues & Publications 75 -57.14% 405 834 150 1,560 533-5500 Training 3,310 112.18% $ 31,492 $ 44,249 $ 42,938 $ 90,787 Total Operating Expenditures $ 84,815 -6.58% Capital Outlay: 20,739 17,433 2,850 2,200 533-6402 Equipment 36,780 1571.82% 47,599 - - - 533-6404 Trucks 30,660 100.00% $ 68,338 $ 17,433 $ 2,850 $ 2,200 Total Capital Outlay $ 67,440 2965.45% Capital Improvements Program: 145,612 167,183 26,776 51,750 5056 - Water Line Replacement 49,500 -4.35% 91,631 - - - Prior Years Capital Improvement Program - 0.00% $ 237,243 $ 167,183 $ 26,776 $ 51,750 Total Capital Improvements Program $ 49,500 -4.35% Debt Service - - - 81,480 590-7100 Principal Payments - -100.00% 2015 Utility Revenue System Note 1 of 18 162,629 111,537 114,932 114,682 591-7200 Interest Expense 69,743 -39.19% 2015 Utility Revenue System Note 1 of 18 $ 162,629 $ 111,537 $ 114,932 $ 196,162 Total Debt Service $ 69,743 -64.45% $ 702,010 $ 539,151 $ 360,456 $ 557,637 TOTAL EXPENSES $ 515,526 -7.55% 1340-Water Dist 8/27/2015 10:26 AM 148 WATER DISTRIBUTION Share of City Budget $515,526, 1.3% DESCRIPTION Water Distribution maintains water mains, service lines, valves, meters, and fire hydrants. Responsible for replacement of undersized water mains, installation of new fire hydrants and water meters, making service taps for new construction, and extending water mains as needed. MISSION Ensure delivery of potable water and adequate water pressure to all residents. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Replace Substandard 2¼" Water Mains Linear Feet of 2¼" Water Main to be Replaced 2955 3786 975 1420 1725 1650 Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time 57% 100% 100% annual measure 100% 100% Capital Projects Completed Within Budget 57% 100% 100% annual measure 100% 100%
Exercise water valves throughout the City.
Replace water lines as specified in the Capital Improvement Program (CIP) on-time and within budget.
Provide asbestos/transite awareness for Water Distribution employees. FUTURE GOALS (FY17 & FY18)
Implement a new 5- and 10-year replacement program for 2¼" water mains throughout the City's service area.
Implement a new 5-year replacement program for all existing asbestos cement water mains in the City's service area.
Respond to all water outage reports within one hour of initial notification.
Coordinate with the Fire Department to ensure fire protection standards are exceeded throughout the City via increased water main sizes, installation of additional fire hydrants, and "looping" of the distribution system. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Completed water line upgrade on Andalusia Street NE from Yacht Club Drive NE to Irwin Avenue NE.
Completed water line upgrade on Vista Street SW from Coral Drive SW to Driftwood Avenue SW.
Completed over 1,534 service orders. 149  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 12.00 13.00 13.00 13.00 Number of Funded Employees (FTE's) 13.00 373,227 377,059 373,764 425,114 535-1200 Regular Salaries 435,465 2.43% - 212 54 - 535-1201 Service Awards - 0.00% 5,353 9,987 - - 535-1202 Incentive/Merit Pay - 0.00% 19,100 22,684 27,523 34,000 535-1400 Salaries - Overtime 34,000 0.00% 909 698 1,267 2,000 535-1401 Salaries - Overtime Holiday Worked 2,000 0.00% 23,759 23,438 23,067 23,859 535-2100 FICA Taxes 24,527 2.80% 5,556 5,481 5,395 5,287 535-2101 Medicare 5,736 8.50% 87,729 87,222 94,666 99,373 535-2200 Retirement Contributions 71,211 -28.34% 2,976 4,780 4,172 5,776 535-2204 Retirement Contributions - DC Plan 10,466 81.22% 77,424 64,481 70,438 85,614 535-2300 Dental, Life & Health Insurance 106,448 24.33% 8,874 10,340 10,585 11,204 535-2400 Worker's Compensation 11,575 3.31% $ 604,908 $ 606,381 $ 610,930 $ 692,227 Total Personal Services $ 701,429 1.33% Operating Expenditures: 15,240 1,800 15,100 2,150 535-3100 Professional Services 2,150 0.00% 277 111 53 575 535-3102 Employee Physicals & Immunizations 575 0.00% 1,883,986 2,333,570 2,922,269 2,869,854 535-3400 Other Services 2,875,051 0.18% - 12 - 535-4000 Travel and Per Diem - 0.00% 4,041 5,050 5,072 5,027 535-4100 Communication Services 6,075 20.85% 139,739 125,508 194,271 300,000 535-4300 Utilities 196,894 -34.37% 6,289 6,787 8,168 7,700 535-4400 Rentals & Leases 10,000 29.87% 17,875 17,087 14,316 38,267 535-4610 Maintenance Contracts 37,622 -1.69% 43,983 29,480 22,113 20,000 535-4620 Vehicle Repair 20,000 0.00% 13,339 14,651 9,032 8,200 535-4630 Equipment Repair 8,200 0.00% 884 774 1,153 400 535-4640 Building Maintenance 400 0.00% 243 1,800 - 900 535-4645 Heating/Cooling Repairs - -100.00% 156,359 174,568 125,802 128,850 535-4680 Plant & System Repair 143,250 11.18% 74 - 98 150 535-4700 Printing & Binding 150 0.00% 18,676 16,908 18,233 18,000 535-5200 Operating Supplies 18,000 0.00% - - 26 - 535-5203 Fleet Maintenance Clearing Account - 0.00% 34,884 41,498 43,854 46,694 535-5204 Fuel & Oil 31,597 -32.33% 2,075 2,047 1,391 1,885 535-5210 Uniform Expense 1,885 0.00% 857 669 439 - 535-5231 Computer Hardware/Software - 0.00% 2,963 4,515 2,895 2,800 535-5233 Tools 2,000 -28.57% 1,895 2,024 3,450 3,570 535-5234 Safety Supplies/Equipment 3,570 0.00% 4,388 5,808 5,638 10,000 535-5300 Road Materials & Supplies 6,000 -40.00% 30 30 30 90 535-5400 Dues & Publications 90 0.00% 2,230 3,150 2,700 3,625 535-5500 Training 3,585 -1.10% $ 2,321,603 $ 2,743,314 $ 3,355,468 $ 3,468,737 Total Operating Expenditures $ 3,367,095 -2.93% Capital Outlay: - - 70,522 3,500 535-6300 Improvements Other Than Buildings 2,000 -42.86% 59,728 172,002 46,599 92,750 535-6402 Equipment 72,000 -22.37% 17,523 - 190,948 - 535-6404 Trucks 55,480 100.00% 520 - 1,898 - 535-6420 Computer Hardware/Software 1,200 100.00% 2,995 - - - 535-6821 Software - 0.00% $ 80,766 $ 172,002 $ 309,966 $ 96,250 Total Capital Outlay $ 130,680 35.77% Capital Improvements Program: 230,020 7,713 9,314 198,000 5032 - Sewer System Grouting & Lining 200,000 1.01% - - - 225,000 5048 - Lift Station Rehabilitation 400,000 77.78% 1,611,910 14,841,795 - - Prior Years Capital Improvement Program - 0.00% $ 1,841,930 $ 14,849,508 $ 9,314 $ 423,000 Total Capital Improvements Program $ 600,000 41.84% Debt Service - - - 772,074 590-7100 Principal Payments 655,529 -15.10% 2015 Utility Revenue System Note 1 of 18 2013 SRF Loan -PS#1&FM- year 2 of 20 203,669 - 224,157 507,766 591-7200 Interest Expense 285,741 -43.73% 2015 Utility Revenue System Note 1 of 18 2013 SRF Loan -PS#1&FM- year 2 of 20 13,447 13,447 180,434 - 590-7310 Amortization Issuance - 0.00% - - 5,091 - 591-7200 Amortization Discount - 0.00% $ 217,117 $ 13,447 $ 409,682 $ 1,279,840 Total Debt Service $ 941,270 -26.45% $ 5,066,324 $ 18,384,652 $ 4,695,360 $ 5,960,055 TOTAL EXPENSES $ 5,740,474 -3.68% 150 1350-Sewer 8/27/2015 10:29 AM SEWER COLLECTION & TREATMENT Share of City Budget $5,740,474,… DESCRIPTION Sewer Collection maintains gravity sewer lines, lift stations, and pump stations. Responsible for inspecting the sewer system with closed circuit television equipment, repairing any identified leaks, and repairing or replacing sewer mains and laterals as needed. MISSION Collect and dispose of wastewater in an environmentally sound manner. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Ensure Sewer Collection System is in Good Working Order Linear Feet of Sewer Main Inspected 49,728 14,659 17,444 13,436 25,000 25,000 Sewer System Inspected 7.9% 2.3% 2.8% 2.0% 4.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a 100% annual measure 100% 100% Capital Projects Completed Within Budget n/a n/a 100% annual measure 100% 100%
Complete Data Flow Telemetry System upgrade at Lift Stations 34 through 42.
Perform Sewer System grouting & lining as specified in the Capital Improvement Program (CIP) on-time and within budget.
Continue to reduce inflow and infiltration in City Sewer System through flow monitoring, lateral replacement, lining, and manhole rehab.
Replace pumps at lift station 4 and 20.
Replace Golf Course reuse pump system motor control center.
Replaced comminutors at lift station 1. FUTURE GOALS (FY17 & FY18)
Perform closed circuit television inspections of the entire sanitary sewer collection system to prioritize future projects and to identify sources of ground water infiltration.
Adopt a new grease trap ordinance.
Install guide rail systems and safety hatches at all lift stations for easier access and reduction of confined space entries.
Install stainless steel inflow protectors in sewer manholes located in flood-prone areas and require the inflow protectors in all new manholes.
Continue an in-house flow monitoring program of the City's collection system basins to evaluate the capacity of the system. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Rehabilitated (CIPP) 5,140' of gravity sewer main (basin areas 3 and 5) identified in the SSES program inspection.
Continue the bio-remediation program monitoring and support at Pump Station No. 2 and Lift Stations 27, 39, and 40, eliminating the removal and disposal of grease solids.
Replaced lift station 3 with new wet well / pumps.
Constructed a new 4" force main on Glory Place NW.
Implemented a sewer lateral replacement program for residential areas. 151  401 UTILITIES FUND - 1500 NON-DEPARTMENTAL Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 52,369 3,926 7,998 15,000 536-1216 Final Leave Pay 10,000 -33.33% 1,400 248 (68) - 536-1250 Compensated Absences - 0.00% 106 20 (6) - 536-2150 FICA - Compensated Absences - 0.00% $ 53,875 $ 4,194 $ 7,924 $ 15,000 Total Personal Services $ 10,000 -33.33% Operating Expenditures: 633 6,353 12,345 - 536-3100 Professional Services - 0.00% - - - 1,000 536-4911 Holiday Gift Certificates 1,025 2.50% 28,662 62,959 28,396 536-4924 Bad Debt Expense - 0.00% - - - 56,415 536-4995 Contingencies 101,874 80.58% 4,021 6,328 10,297 - 536-4999 Amortization Expense - 0.00% - - - 675 536-5231 Computer Hardware/Software 1,350 100.00% 1,012,975 1,072,011 1,687,461 - 536-5900 Depreciation - 0.00% 215,044 215,044 16,794 - 536-5910 Depreciation on Contributed Capital - 0.00% Non-Operating 67,341 21,687 35,454 - 590-9502 OPEB Obligation - 0.00% 588,652 - - - 592-9500 Loss on Asset Impairment - 0.00% $ 1,917,328 $ 1,384,382 $ 1,790,747 $ 58,090 Total Operating Expenditures $ 104,249 79.46% Capital Outlay - - - - 536-6404 Trucks - 0.00% - - - 5,850 536-6420 Computer Hardware/Software 5,350 -8.55% $ - $ - $ - $ 5,850 Total Capital Outlay $ 5,350 -8.55% Other Financing Activity 1,177,785 868,604 880,148 1,012,994 536-9901 Cost Allocation Reimbursement to General Fund 1,041,639 2.83% - (38,926) (38,203) - 536-9943 Cost Allocation Reimbursement - Sanitation Fund - 0.00% - (7,785) (7,641) - 536-9945 Cost Allocation Reimbursement - Stormwater Fund - 0.00% - 320,536 490,433 519,267 581-9102 Transfer to General Fund 619,771 19.35% - - - 701,858 581-9999 Reserved - Undesignated Net Assets 394,060 -43.85% $ 1,177,785 $ 1,142,429 $ 1,324,737 $ 2,234,119 Total Other Financing Activity $ 2,055,470 -8.00% $ 3,148,988 $ 2,531,005 $ 3,123,408 $ 2,313,059 TOTAL EXPENSES $ 2,175,068 -5.97% 38.50 39.50 40.50 40.50 NumberNumber of Employees (FTE's) of Funded Employees (FTE's) 40.50 0.00% 371,702 371,303 372,599 394,280 Customer Service 387,851 -1.63% 558,043 499,606 634,496 676,522 Utility Services 646,677 -4.41% 868,184 827,190 955,221 1,264,164 Water Operations 1,233,516 -2.42% 702,010 539,151 360,456 557,637 Water Distribution 515,526 -7.55% 5,066,324 18,384,652 7,652,753 5,960,055 Sewer Collection & Treatment 5,740,474 -3.68% 3,148,988 2,531,005 3,123,408 2,313,059 Non-Departmental 2,175,068 -5.97% (1,931,653) (15,196,541) (3,423,162) - Reclassification of Capital Outlay - 0.00% $ 8,783,597 $ 7,956,367 $ 9,675,771 $ 11,165,716 TOTAL FUND EXPENSES $ 10,699,112 -4.18% $ (383,324) $ 1,752,913 $ (1,222,948) $ 0 NET REVENUE / (EXPENSE) $ 0 0.00% 1500-NonDept_401 8/27/2015 10:51 AM 152 153  Sanitation Fund The Sanitation Fund encompasses 9.5% of the City’s activities and services and accounts for solid waste operations that are financed and operated in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered primarily through user charges. The City provides residential and commercial garbage collection, as well as yard waste and white goods collection. A commerical recycling program and several residential recycling drop-off centers are available. A residential recycling pilot program began in FY 2014-15. Revenue Highlights Budget. $4.0 2015-16. …… $ Change % Change Licenses & Permits 12,000 7,500 166.7% $3.5 Charges for Services 3,571,500 10,400 0.3% $3.0 Interest & Other 26,500 5,500 26.2% $2.5 $3,610,000 $23,400 0.7% Millions $2.0 $1.5 $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Licenses & Permits Charges for Services Interest & Other • Solid waste roll off revenues are trending up for FY 2015-16, while revenues relating to charges for services remains flat. Expenditure Highlights $4.0 $3.5 Budget. 2015-16 …… $ Change % Change $3.0 Personal Services 1,049,044 47,293 4.7% $2.5 Operations & Maintenance 2,169,802 41.703 2.0% Millions $2.0 Capital Outlay/Imprvmt 260,700 20,700 8.6% $1.5 Interfund Transfers Out 130,000 0 0.0% $1.0 Replenish Reserves 454 (86,296) (99.5)% $0.5 $3,610,000 $23,400 0.7% $0.0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The increase in personal services is due to the reclassification of three refuse collectors to Sanitation Operators and implementation of Year of 2 of the Pay & Classification Study. 154  403 SANITATION FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 1,051,796 1,053,836 1,058,057 1,055,000 1360-343-4000 Service Fees - Residential 1,062,000 0.66% 3,396 893 725 4,000 1360-343-4010 Extra Pick-Up Residential 500 -87.50% 864,455 837,611 825,583 830,000 1360-343-4100 Service Fees - Commercial 826,000 -0.48% 2,966 6,180 5,950 3,000 1360-343-4110 Extra Pick-Up Commercial 8,700 190.00% 542,037 618,397 651,553 650,000 1360-343-4200 Tipping Fees - Residential 655,000 0.77% 831,483 901,270 927,518 926,000 1360-343-4300 Tipping Fees - Commercial 921,000 -0.54% - - 960 - 1360-343-4330 Tipping Fees - Commercial Special Event Charge - 0.00% $ 3,296,133 $ 3,418,188 $ 3,470,346 $ 3,468,000 Total Solid Waste $ 3,473,200 0.15% - 492 1,352 - 1370-343-4600 Service Fees - 0.00% 11,417 74,363 88,462 92,000 1370-343-4610 Service Fees - Commercial Recycling 96,000 4.35% $ 11,417 $ 74,855 $ 89,814 $ 92,000 Total Recycling $ 96,000 4.35% 902 911 937 1,000 1360-343-4080 Cinco Bayou 1,000 0.00% 71 2,113 1,597 100 1360-343-4130 Special Events - Dumpster Delivery/Pickup 1,300 1200.00% - 100 355 - 1500-343-4894 Work Orders - 0.00% $ 973 $ 3,124 $ 2,889 $ 1,100 Total Fees & Fines $ 2,300 109.09% $ 3,308,522 $ 3,496,167 $ 3,563,049 $ 3,561,100 TOTAL CHARGES FOR SERVICES $ 3,571,500 0.29% 4,889 3,392 7,988 4,500 1360-323-7010 Solid Waste - 10% Roll Off 12,000 166.67% $ 4,889 $ 3,392 $ 7,988 $ 4,500 Total Franchise Fees $ 12,000 166.67% $ 4,889 $ 3,392 $ 7,988 $ 4,500 TOTAL LICENSES & PERMITS $ 12,000 166.67% - 1,071 - - 334 State Grants - 0.00% $ - $ 1,071 $ - $ - Total State Grants $ - 0.00% $ - $ 1,071 $ - $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 10,869 13,877 18,613 17,000 1500-361-1000 Interest Income 24,000 41.18% 4,437 (4,343) (2,269) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (272) (6,601) (2,680) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 15,034 $ 2,933 $ 13,664 $ 17,000 Total Interest Income $ 24,000 41.18% 30,676 26,729 - - 1500-364-1000 Sale of Surplus Assets - 0.00% 5,783 797 1,212 4,000 1500-365-1000 Recycling Scrap Metal Sales 2,500 -37.50% - 969 977 - 1370-365-2000 Recycling Single Stream Surplus Sales - 0.00% 9,708 1,269 1,942 - 1500-369-9000 Miscellaneous Revenues - 0.00% 1 - 1 - 0000-369-9091 Discounts - 0.00% $ 46,168 $ 29,763 $ 4,132 $ 4,000 Total Other Revenues $ 2,500 -37.50% $ 61,203 $ 32,696 $ 17,796 $ 21,000 TOTAL INTEREST & OTHER REVENUES $ 26,500 26.19% - - - - 1500-384-1040 FLC Bond Issuance Program - 0.00% $ - $ - $ - $ - Total Debt Proceeds $ - 0.00% - - - - 1600-389-9300 Appropriation from Net Assets - 0.00% $ - $ - $ - $ - Total Non-Operating Sources $ - 100.00% $ - $ - $ - $ - TOTAL TRANSFERS IN $ - 100.00% $ 3,374,613 $ 3,533,326 $ 3,588,833 $ 3,586,600 TOTAL FUND REVENUES $ 3,610,000 0.65% 403-Revenues 8/27/2015 10:46 AM 155  403 SANITATION FUND - 1360 SOLID WASTE Actual Budget 2014-15 2015-16 % 2011-12 2013-13 2013-14 Adopted Adopted Change Personal Services: 19.00 19.00 19.00 19.00 Number of Funded Employees (FTE's) 19.00 528,481 550,224 506,465 578,808 534-1200 Regular Salaries 628,934 8.66% - 265 975 - 534-1201 Service Awards - 0.00% 15,717 20,186 650 - 534-1202 Incentive/Merit Pay - 0.00% 22,338 - - - 534-1300 Part-Time Wages - 0.00% 12,909 8,672 13,581 14,200 534-1400 Salaries - Overtime 14,600 2.82% 12,511 9,120 9,885 13,000 534-1401 Salaries - Overtime Holiday Worked 13,000 0.00% 33,795 33,193 31,166 32,180 534-2100 FICA Taxes 35,007 8.78% 7,904 7,763 7,289 6,852 534-2101 Medicare 8,187 19.48% 127,187 135,359 112,959 95,804 534-2200 Retirement Contributions 99,384 3.74% 4,408 4,332 7,405 14,042 534-2204 Retirement Contributions - DC Plan 16,102 14.67% 122,054 133,058 129,413 160,353 534-2300 Dental, Life & Health Insurance 138,418 -13.68% 47,076 43,039 37,424 39,624 534-2400 Worker's Compensation 39,082 -1.37% $ 934,380 $ 945,210 $ 857,209 $ 954,862 Total Personal Services $ 992,714 3.96% Operating Expenditures: 88 2,425 70 4,500 534-3400 Other Services 4,250 -5.56% 843 - - - 534-4000 Travel and Per Diem - 0.00% 2,888 2,920 2,614 2,470 534-4100 Communication Services 3,305 33.81% 165 14 29 135 534-4200 Postage 135 0.00% 7,559 7,455 6,706 7,892 534-4300 Utilities 8,470 7.32% 1,403 1,515 1,711 1,641 534-4400 Rentals & Leases 1,858 13.22% 425 755 955 766 534-4610 Maintenance Contracts 866 13.05% 248,023 169,048 176,625 175,000 534-4620 Vehicle Repair 175,000 0.00% 210 171 434 250 534-4630 Equipment Repair 250 0.00% 492 298 92 600 534-4640 Building Maintenance - -100.00% 876 255 166 2,000 534-4645 Heating/Cooling Repairs 1,500 -25.00% 6 - - 100 534-4650 Grounds Maintenance - -100.00% 3,168 1,033 577 1,500 534-4700 Printing & Binding 1,300 -13.33% 219 312 221 440 534-5100 Office Supplies 440 0.00% 12,386 10,334 13,815 18,000 534-5200 Operating Supplies 18,000 0.00% 190,432 198,565 189,035 184,279 534-5204 Fuel & Oil 128,724 -30.15% 3,552 4,589 3,340 2,880 534-5210 Uniform Expense 2,880 0.00% 424,671 493,329 529,675 499,900 534-5219 Landfill Fees - Commercial 499,900 0.00% 398,615 443,146 468,273 477,984 534-5220 Landfill Fees - Residential 477,984 0.00% 204,477 215,885 255,515 253,260 534-5222 Landfill Fees - Yard Waste 253,260 0.00% 11,158 13,380 6,573 36,888 534-5225 Sanitation Containers - Bulk 31,870 -13.60% 1,756 26,923 14,975 14,994 534-5226 Sanitation Containers - Residential 14,994 0.00% 542 - - - 534-5231 Computer Hardware/Software - 0.00% 318 446 259 300 534-5233 Tools 300 0.00% 874 511 2,127 2,070 534-5234 Safety Supplies/Equipment 2,070 0.00% - - 76 - 534-5250 Operating Supplies - Grounds Maintenance - 0.00% 491 378 390 370 534-5400 Books, Dues & Publications 390 5.41% 615 - - - 534-5500 Training - 0.00% $ 1,516,251 $ 1,593,687 $ 1,672,071 $ 1,688,219 Total Operating Expenditures $ 1,627,746 -3.58% Capital Outlay: 23,963 28,609 33,444 - 534-6402 Equipment - 0.00% 448,127 234,714 240,759 240,000 534-6404 Trucks 260,000 8.33% 529 - - 534-6420 Computer Hardware/Software - 0.00% $ 472,619 $ 263,323 $ 274,202 $ 240,000 Total Capital Outlay $ 260,000 8.33% 2,923,250 2,802,221 2,803,482 2,883,081 TOTAL EXPENSES 2,880,460 -0.09% 1360-Solid Waste 8/27/2015 10:31 AM 156 SOLID WASTE Share of City Budget $2,880,460, 7.1% DESCRIPTION Solid Waste is responsible for the collection and disposal of garbage and yard waste. Residential garbage is collected curbside twice per week, residential yard waste is collected curbside once per week, and commercial dumpsters are emptied as scheduled based on business needs. MISSION Maintain a sanitary environment with regular collection of residential and commercial solid waste. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 214-15 2014-15 2015-16 Promote Neighborhood Cleanups Household waste collections conducted 2 2 2 1 2 2
Promote and increase participation of the semi-annual neighborhood cleanup through media outlets available to the City.
Ensure standards of Excellent Customer Services are met by educating and training Solid Waste employees. FUTURE GOALS (FY17 & FY18)
Continue to update and replace the aging Solid Waste Fleet with new and improved vehicles for cohesion and efficiency.
Evaluate and show continual improvement in customer service excellence through customer feedback and survey results. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Developed and implemented online forms for residents to request services.
Developed and implemented a Facebook page to better inform residents of Solid Waste activities. 157  403 SANITATION FUND - 1370 RECYCLING Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: - - 1.00 1.00 Number of Funded Employees (FTE's) 1.00 - - 24,785 30,596 534-1200 Regular Salaries 31,955 4.44% - - 265 300 534-1400 Salaries - Overtime 300 0.00% - - 332 475 534-1401 Salaries - Overtime Holiday Worked 590 24.21% - - 1,574 1,897 534-2100 FICA Taxes 1,667 -12.10% - - 368 444 534-2101 Medicare 390 -12.10% - - 7,492 9,393 534-2200 Retirement Contributions 9,459 0.70% - - 51 55 534-2300 Dental, Life & Health Insurance 8,364 15008.45% - - 1,899 2,228 534-2400 Worker's Compensation 2,105 -5.52% $ - $ - $ 36,766 $ 45,389 Total Personal Services $ 54,830 20.80% Operating Expenditures: - 65 3,204 100 534-3400 Other Services 2,350 2250.00% - - - - 534-3419 Recycle Transport Fee Commercial 6,723 100.00% - - - - 534-3420 Recycle Transport Fee Residential 13,446 100.00% - 1,006 999 1,050 534-4000 Travel and Per Diem 1,000 -4.76% - - 128 132 534-4100 Communication Services 156 18.18% - - 1,475 - 534-4200 Postage - 0.00% - - 11,153 7,400 534-4620 Vehicle Repair 7,400 0.00% - 1,915 - 6,000 534-4630 Equipment Repair 6,000 0.00% 555 969 2,574 1,500 534-4700 Printing & Binding 1,500 0.00% 1,816 4,415 5,443 28,690 534-5200 Operating Supplies 7,500 -73.86% - - 9,218 10,300 534-5204 Fuel & Oil 8,053 -21.82% - - 81 90 534-5210 Uniform Expense 90 0.00% 2,214 - - - 534-5225 Sanitation Containers - Bulk 12,714 100.00% - - 156,473 - 534-5226 Sanitation Containers - Residential 72,800 100.00% - - 285 - 534-5233 Tools - 0.00% - 125 125 130 534-5400 Books, Dues & Publications 130 0.00% - 669 275 680 534-5500 Training 280 -58.82% $ 4,585 $ 9,163 $ 191,262 $ 56,187 Total Operating Expenditures $ 140,257 149.62% Capital Outlay: 24,530 20,985 15,343 - 534-6402 Equipment - 0.00% $ 24,530 $ 20,985 $ 15,343 $ - Total Capital Outlay $ - 0.00% 29,115 30,148 243,371 101,576 TOTAL EXPENSES 195,087 92.06% 1370-Recycling 8/27/2015 10:32 AM 158 RECYCLING Share of City Budget $195,087, 0.5% DESCRIPTION Residential single-stream recycling is available via multiple drop-off locations and 95 gal. curbside automated carts. Commercial dumpsters are available for MISSION Reduce the waste stream deposited in landfills. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Promote Reduction of the Residential Waste Stream Single Stream Recycling Drop-Off Locations 8 32 32 14 8 3 Recycling Tonnage Collected 326 306 350 546 325 600 Waste Stream Diverted from Landfills 3.4% 13.4% 15.1% 25.0% 3.8% 8.0% Promote Reduction of the Commercial Waste Stream Recycling Tonnage Collected 49 309 404 360 325 375 Waste Stream Diverted from Landfills 1.0% 12.0% 15.7% 13.0% 3.8% 5.0%
Continue to promote and educate both the commercial and residential customers on single stream recycling to increase participation through media outlets.
Develop and implement a "phase in program" for the 1-1-1 curbside recycle program until the City is fully serviced. FUTURE GOALS (FY17 & FY18)
Increase participation in both the commercial and residential programs to meet the States 75% recycling goal.
Develop and implement and aggressive recycling campaign for commercial customers to better inform them of services available. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Successfully completed a 2-1-1 and 1-1-1 residential single stream recycle pilot program.
Worked with the Okaloosa County School Board to begin a commercial recycle program at all schools within the City. 159  403 SANITATION FUND - 1500 NON-DEPARTMENTAL Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 1,198 963 25,002 1,500 534-1216 Final Leave Pay 1,500 0.00% 7,152 4,270 (5,572) - 534-1250 Compensated Absences - 0.00% 547 327 (426) - 534-2150 FICA - Compensated Absences - 0.00% $ 8,897 $ 5,560 $ 19,004 $ 1,500 Total Personal Services $ 1,500 0.00% Operating Expenditures: 244 2,309 3,579 - 536-3100 Professional Services - 0.00% - - - 475 534-4911 Holiday Gift Certificates 475 0.00% 6,326 14,144 10,050 - 534-4924 Bad Debt Expense - 0.00% - - - 26,990 534-4995 Contingencies 36,666 35.85% - - - 534-5231 Computer Hardware/Software 225 100.00% 235,112 244,659 256,132 - 534-5900 Depreciation - 0.00% 411 411 411 - 534-5910 Depreciation on Contributed Capital - 0.00% 7,943 - - - Prior Year Expenditures - 0.00% Non-Operating 30,267 19,726 14,188 - 590-9502 OPEB Obligation - 0.00% $ 280,303 $ 281,249 $ 284,360 $ 27,465 Total Operating Expenditures $ 37,366 36.05% Capital Outlay - - - - 534-6420 Computer Hardware/Software 700 100.00% $ - $ - $ - $ - Total Capital Outlay $ 700 100.00% Other Financing Activity 426,578 289,842 294,397 356,228 534-9901 Cost Allocation Reimbursement to General Fund 364,433 2.30% 37,363 38,926 38,203 - 534-9941 Cost Allocation Reimbursement to Utilities Fund - 0.00% - 130,000 130,000 130,000 581-9102 Transfer to General Fund 130,000 0.00% - - - 86,750 581-9999 Reserved - Undesignated Net Assets 454 -99.48% $ 463,941 $ 458,768 $ 462,600 $ 572,978 TotalTotal Other Other Financing Financing Activity Activity $ 494,887 -13.63% $ 753,141 $ 745,577 $ 765,965 $ 601,943 TOTAL EXPENSES $ 534,453 -11.21% 19.00 19.00 20.00 20.00 NumberNumber of Employees (FTE's) of Funded Employees (FTE's) 20.00 0.00% 2,923,250 2,802,221 2,803,482 2,883,081 Solid Waste 2,880,460 -0.09% 29,115 30,148 243,371 101,576 Recycling 195,087 92.06% 753,141 745,577 765,965 601,943 Non-Departmental 534,453 -11.21% (500,298) (284,308) (289,545) - Reclassification of Capital Outlay - 0.00% $ 3,205,208 $ 3,293,637 $ 3,523,273 $ 3,586,600 TOTAL FUND EXPENSES $ 3,610,000 0.65% $ 169,406 $ 239,689 $ 65,560 $ 0 NET REVENUE / (EXPENSE) $ 0 0.00% 1500-NonDept_403 8/27/2015 10:56 AM 160 161  Stormwater Fund The Stormwater Fund encompasses 1.8% of the City’s activities and services and accounts for stormwater management operations that are financed and operated in a manner similar to a private business – where the intent is that the cost (expenses, including depreciation) of providing the services to the public on a continuing basis be financed and recovered primarily through user charges. This fund accounts for stormwater, storm drainage, and water quality initiatives. Revenue Highlights $800,000 Budget. $700,000 2015-16. …… $ Change % Change $600,000 Charges for Services 676,700 96,000 16.8% $500,000 Interest & Other 7,700 2,900 60.4% $400,000 Approp. from Reserves 0 (58,176) (100.0)% $676,700 $40,724 6.4% $300,000 $200,000 $100,000 $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Intergov't Revenue Charges for Services Interest & Other Interfund Transfers Appropriations • A new five-year rate study, which included stormwater, was approved by City Council and implemeted in FY 2014-15. The study determines the required rates to generate sufficient revenue to sustain renewal and replacement reserves. FY 2015-16 will include the implementation of Year 2 of the rate study. Expenditure Highlights $800,000 $700,000 Budget. 2015-16. …… $ Change % Change $600,000 Personal Services 274,455 (29,872) (9.8)% $500,000 Operations & Maintenance 304,190 45,791 17.7% $400,000 Capital Outlay/Imprvmt 21,100 (52,150) (71.2)% $300,000 Debt Service 0 0 0% $200,000 Replenish Reserves 76,955 76,955 100.0% $100,000 $676,700 $40,724 6.4% $0 Actual Actual Actual Budget Budget 2011-12 2012-13 2013-14 2014-15 2015-16 Personal Services Operations & Maintenance Capital Outlay/Imprvmt Debt Service Interfund Transfers Replenish Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The capital outlay expense replaces a truck on the fleet replacement schedule. 162  405 STORMWATER FUND - REVENUES Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change 335,521 336,333 340,038 339,000 1380-343-7001 Stormwater Management Fee - Residential 396,000 16.81% 242,186 254,863 256,095 234,000 1380-343-7101 Stormwater Management Fee - Commercial 273,000 16.67% $ 577,706 $ 591,196 $ 596,133 $ 573,000 Total Stormwater Operations $ 669,000 16.75% $ 577,706 $ 591,196 $ 596,133 $ 573,000 TOTAL CHARGES FOR SERVICES $ 669,000 16.75% - - - - 334 State Grants - 0.00% $ - $ - $ - $ - Total State Grants $ - 0.00% $ - $ - $ - $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 2,334 3,094 4,580 4,800 1500-361-1000 Interest Income 7,700 60.42% 965 (1,022) (482) - 1500-361-3000 Unrealized Gain/(Loss) - 0.00% (59) (1,553) (570) - 1500-361-4000 Realized Gain/(Loss) - 0.00% $ 3,240 $ 519 $ 3,527 $ 4,800 Total Interest Income $ 7,700 60.42% (3,558) 1,176 39,405 - 1500-364-1000 Sale of Surplus Assets - 0.00% 2,804 965 516 - 1500-369-9000 Miscellaneous Revenues - 0.00% 9 - 7 - 0000-369-9091 Discounts - 0.00% $ (745) $ 2,141 $ 39,929 $ - Total Other Revenues $ - 0.00% $ 2,496 $ 2,660 $ 43,456 $ 4,800 TOTAL INTEREST & OTHER REVENUES $ 7,700 60.42% 27,502 - - 58,176 1600-389-9300 Appropriation from Net Assets - -100.00% $ 27,502 $ - $ - $ 58,176 Total Non-Operating Sources $ - -100.00% $ 27,502 $ - $ - $ 58,176 TOTAL TRANSFERS IN $ - -100.00% $ 607,704 $ 593,856 $ 639,589 $ 635,976 TOTAL FUND REVENUES $ 676,700 6.40% 405-Revenues 8/27/2015 10:46 AM 163  405 STORMWATER FUND - 1380 STORMWATER Actual Budget 2014-15 2014-15 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: 6.00 6.00 6.00 6.00 Number of Funded Employees (FTE's) 6.00 183,172 180,945 173,490 197,052 538-1200 Regular Salaries 190,810 -3.17% - - 54 - 538-1201 Service Awards - 0.00% 3,824 5,267 - - 538-1202 Incentive/Merit Pay - 0.00% 953 393 1,911 1,000 538-1400 Salaries - Overtime 1,000 0.00% 10,963 11,342 10,132 11,259 538-2100 FICA Taxes 11,009 -2.22% 2,564 2,653 2,369 2,633 538-2101 Medicare 2,575 -2.23% 40,399 39,909 33,657 36,027 538-2200 Retirement Contributions 21,978 -39.00% 2,118 2,630 4,358 5,729 538-2204 Retirement Contributions - DC Plan 6,597 15.15% 31,334 28,643 31,378 37,022 538-2300 Dental, Life & Health Insurance 27,544 -25.60% 11,888 12,719 12,105 13,105 538-2400 Worker's Compensation 12,442 -5.06% $ 287,214 $ 284,500 $ 269,456 $ 303,827 Total Personal Services $ 273,955 -9.83% Operating Expenditures: 135,476 77,109 5,767 5,784 538-3100 Professional Services 55,784 864.45% - 11,025 - 1,000 538-3400 Other Services 5,500 450.00% 23 17 - 450 538-4000 Travel and Per Diem 55 -87.78% 986 2,411 2,282 2,580 538-4100 Communication Services 2,367 -8.26% 34 2 11 10 538-4200 Postage 10 0.00% 1,030 875 1,471 1,700 538-4300 Utilities 1,910 12.36% - - - 10,000 538-4400 Rentals & Leases 5,000 -50.00% 16,074 18,032 6,895 12,000 538-4620 Vehicle Repair 12,000 0.00% 16,148 16,926 10,382 9,700 538-4630 Equipment Repair 9,700 0.00% 8,048 14,534 8,203 20,800 538-4680 Plant & System Repair 20,800 0.00% 277 200 99 500 538-5100 Office Supplies 500 0.00% 1,773 1,893 1,665 2,100 538-5200 Operating Supplies 2,100 0.00% 21,069 16,286 14,648 22,789 538-5204 Fuel & Oil 9,313 -59.13% 1,010 1,252 544 750 538-5210 Uniform Expense 750 0.00% 457 - - - 538-5231 Computer Hardware/Software - 0.00% 850 1,042 1,866 2,000 538-5233 Tools 2,000 0.00% 685 500 961 1,740 538-5234 Safety Programs/Supply 1,740 0.00% 6,840 8,398 4,151 7,000 538-5300 Road Materials & Supplies 7,000 0.00% 545 545 552 560 538-5400 Books, Dues, & Publications 560 0.00% 1,119 1,929 1,030 1,930 538-5500 Training 2,430 25.91% $ 129,906 $ 151,166 $ 17,418 $ 103,392 Total Operating Expenditures $ 139,519 34.94% Capital Outlay: 21,600 - - - 538-6358 Storm Drains - 0.00% - 21,500 - 2,000 538-6402 Equipment - -100.00% - - 220,264 - 538-6404 Trucks 21,100 100.00% 520 - - - 538-6420 Computer Hardware/Software - 0.00% 28,532 - - - 538-6820 Easements - 0.00% 16,000 - - - 538-6821 Software - 0.00% $ 66,652 $ 21,500 $ 220,264 $ 2,000 Total Capital Outlay $ 21,100 955.00% Capital Improvements Program: - - 79,446 70,000 5019 - Storm Drainage Improvement - -100.00% 19,136 - - - Prior Years Capital Improvement Program - 0.00% $ 19,136 $ - $ 79,446 $ 70,000 Total Capital Improvements Program $ - -100.00% $ 502,909 $ 457,167 $ 586,583 $ 479,219 TOTAL EXPENSES $ 434,573 -9.32% 1380-Storm 8/27/2015 10:34 AM 164 STORMWATER Share of City Budget $676,700, 1.8% DESCRIPTION The Stormwater Division maintains 35 miles of storm drain, 11 retention ponds, and over 1,300 curb and surface inlets. Stormwater management helps to ensure the health and safety of citizens while meeting State and Federal regulations. MISSION Improve and preserve natural water quality, comply with existing and upcoming regulatory requirements, and improve operation and management of existing stormwater infrastructure. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS (FY16) 2011-12 2012-13 2013-14 2014-15 2014-15 2015-16 Improve Water Quality City Streets Swept at Least Once per Month 94% 91% 46% 1% 95% 95% Cubic Yards of Debris Removed from Stormwater Separators 8 13 10 4 6 8 Improve Stormwater Infrastructure Linear Feet of New Stormwater Pipe Installed 120 0 430 588 0 100 Linear Feet of Stormwater Pipe Replaced 290 131 170 0 300 300 Stormwater Line System Replaced 0.1% 0.1% 8.0% 0.00% 0.1% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a n/a annual measure 100% 100% Capital Projects Completed Within Budget n/a n/a n/a annual measure 100% 100%
Sweep every City street at least once per month.
Maintain the current amount of debris removed from stormwater separators through regular collection schedule.
Replace failing corrugated metal pipe at various locations throughout the City.
Provide Stormwater improvements as identified in the City's Stormwater Master Plan. FUTURE GOALS (FY17 & FY18)
Develop a 5- and 10-year CIP to replace all corrugated metal stormwater pipe throughout the City.
Comply with federally-mandated National Pollutant Discharge Elimination System (NPDES) permit requirements.
Pursue funding alternatives to complete major capital projects related to the stormwater system based on the completion of the Stormwater Master Plan, including SRF loans, bonds, and/or rate increases. PRIOR YEAR ACCOMPLISHMENTS (FY15)
Completion of construction and one acre expansion of the North Hill Holding Pond, improving quality and quantity for Gap Creek.
Completed construction of drainage improvements at Fort Walton Beach Golf Club - Oaks Course hole #8.
Installed approximately 120' of retaining wall along California ditch in efforts to stabilize easement along Bud and Dorie Day Patriots Trail.
Continuous maintenance of drainage ditches throughout the City. 165  405 STORMWATER FUND - 1500 NON-DEPARTMENTAL Actual Budget 2014-15 2015-16 % 2011-12 2012-13 2013-14 Adopted Adopted Change Personal Services: - 6,518 - 500 538-1216 Final Leave Pay 500 0.00% 1,377 (933) (1,495) - 538-1250 Compensated Absences - 0.00% 106 (72) (114) - 538-2150 FICA - Compensated Absences - 0.00% $ 1,483 $ 5,513 $ (1,609) $ 500 Total Personal Services $ 500 0.00% Operating Expenditures: 53 543 761 - 538-3100 Professional Services - 0.00% - - - 150 538-4911 Holiday Gift Certificates 150 0.00% 1,821 3,876 1,896 - 538-4924 Bad Debt Expense - 0.00% - - - 3,870 538-4995 Contingencies 10,028 159.13% 4,000 5,333 5,333 - 538-4999 Amortization - 0.00% 42,368 40,216 46,393 - 538-5900 Depreciation - 0.00% 26,267 20,882 16,141 - 538-5910 Depreciation on Contributed Capital - 0.00% 6,334 - - - Prior Year Expenditures - 0.00% Non-Operating 1,567 18,773 1,385 - 590-9502 OPEB Obligation - 0.00% $ 82,410 $ 89,624 $ 71,909 $ 4,020 Total Operating Expenditures $ 10,178 153.19% Other Financing Activity 17,147 73,372 74,376 150,987 538-9901 Cost Allocation Reimbursement to General Fund 154,493 2.32% - 7,785 7,641 - 538-9941 Cost Allocation Reimbursement to Utilities Fund - 0.00% - - - - 581-9999 Reserved - Undesignated Net Assets 76,955 100.00% $ 17,147 $ 81,157 $ 82,017 $ 150,987 TotalTotal Other Other Financing Financing Activity Activity $ 231,448 53.29% $ 101,040 $ 176,294 $ 152,317 $ 156,757 TOTAL EXPENSES $ 242,127 54.46% 6.00 6.00 6.00 6.00 NumberNumber of Employees (FTE's) of Funded Employees (FTE's) 6.00 0.00% 502,909 457,167 586,583 479,219 Stormwater 434,573 -9.32% 101,040 176,294 152,317 156,757 Non-Departmental 242,127 54.46% (85,591) (21,500) (299,710) - Reclassification of Capital Outlay - 0.00% $ 518,358 $ 611,961 $ 439,190 $ 635,976 TOTAL FUND EXPENSES $ 676,700 6.40% $ 89,346 $ (18,105) $ 200,399 $ (0) NET REVENUE / (EXPENSE) $ 0 0.00% 1500-NonDept_405 8/27/2015 10:57 AM 166 IT Replacement Program The City’s Information Technology Replacement Program (ITRP) is a planning and budgeting tool that serves as a guide for efficient and effective replacement of computers, laptops, tablets, and servers. The FY 2015-165 budget, the second year of the schedule, is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. REPLACEMENT SCHEDULE Desktop Computer 5 years Office Laptop 5 years Patrol Laptop 4 years Tablet/IPAD 3 years Server 5 years Software will be upgraded in conjunction with hardware replacements. However, it is each division’s responsibility to budget for the replacement of peripherals such as keyboards, monitors, and printers as needed. City of Fort Walton Beach, FL 167  FY2016 FY2017 FY2018 FY2019 FY2020 Fund # Dept # Device Total S2 H2 S3 H3 S4 H4 S5 H5 S6 H6 001 0100 City Council 001 0100 CCIQM2-7 1 225 700 001 0100 CCIQM2-8 1 225 700 001 0100 CCS1-7 1 600 001 0100 CCS2-7 1 600 001 0100 CCS3-7 1 600 001 0100 CCS4-7 1 600 001 0100 CCS5-7 1 600 001 0100 CCS6-7 1 600 001 0100 CCS7-7 1 600 001 0100 CCSMayor-7 1 600 001 0100 MAnderson8 1 225 700 001 0200 City Manager 001 0200 CJones7 1 515 700 001 0200 FWBTVXP 1 700 001 0500 JSoria7 1 515 700 001 0200 MBeedie7 1 225 700 001 0200 JSoria7-L 1 1200 001 0200 Surface Pro 3 - CM 1 1100 001 0200 Surface Pro 3 - PIO 1 1100 001 0200 iPad - CM 1 001 0200 iPad - PIO 1 001 0300 Administrative Services 001 0300 JBrammer7 1 225 700 001 0300 LSinwelski7 1 515 700 001 0300 Tfranxman7 1 225 700 001 0300 ShuttleA7 1 225 700 001 0300 ShuttleB7 1 225 700 001 0300 ShuttleC7 1 225 700 001 0300 Surface Pro 3 - HR Director 1 1100 001 0300 iPad 1 001 0220 Information Technology 001 0220 DJenzen8 1 515 700 001 0220 DMclemore8 1 515 700 001 0220 IT01 1 225 1200 001 0220 IT02 1 225 1200 001 0220 ITTraining7 1 225 700 001 0220 Server - FWB-Kronos 1 225 6200 001 0220 Server - FWB-GISSQL 1 11000 001 0220 Server - FWB-GISSRV 1 7200 001 0220 Server - FWB-GISWEB 1 6000 001 0220 Server - FWB-TEST 1 5000 001 0220 Server - FWB-Main 1 6000 001 0220 Server - FWB-Exchange 1 4700 001 0220 Server - FWB-Prox-DMZ 1 5000 001 0220 Server - FWB-VM 1 5000 001 0220 Server - PD-VMWare 1 5000 001 0220 Server - FWB-OSSIC 1 500 5000 001 0220 Server - FWB-OSSIR 1 500 5000 001 0220 Server - FWB-OSSIU-N 1 5000 4000 001 0220 Server - IBS 1 500 2500 001 0220 Server - Coban 1 10000 001 0220 Laptop - IT Analyst 1 001 0220 Beal Cemetery - ASA 1 001 0220 City Garage - AP 1 001 0220 City Garage - Switch 1 1950 001 0220 City Hall - Switch 1 3360 001 0220 City Hall - Switch 1 9850 001 0220 City Hall - City Clerk - AP 1 450 001 0220 City Hall - IT - AP 1 450 001 0220 City Hall - Finance - AP 1 450 001 0220 City Hall Annex - Switch 1 3360 001 0220 City Hall Annex - AP 1 450 001 0220 City Hall Rack 1 001 0220 City Warehouse 1 3450 001 0220 City Warehouse - AP 1 450 001 0220 Council Chambers - AP 1 450 001 0220 Engineering Field Office - Switch 1 1950 001 0220 Fire Dept. 6 AP1 1 450 001 0220 Fire Dept. 6 AP2 1 450 001 0220 Fire Dept. 6 - Switch 1 1950 001 0220 Fire Station 7 - Switch 1 3450 001 0220 Fire Dept. 7 AP1 1 450 001 0220 Golf Club Main Building - Switch 1 3450 001 0220 Landing Park 1 450 001 0220 Landing Park 1 450 001 0220 Landing Park 1 750 001 0220 Library - Switch 1 3450 001 0220 Museum - ASA 1 001 0220 Police Dept. 1st Floor 1 450 001 0220 Police Dept. 1st Floor - Switch 1 1950 001 0220 Police Dept. 1st Floor - ASA 1 7000 001 0220 Police Dept. 1st Floor - Switch 1 3360 001 0220 Police Dept. 1st floor - Switch 1 9850 001 0220 Police Dept. 2nd floor - Switch 1 3360 168 001 0220 Recreation Center - Switch 1 9850 001 0220 Recreation Center - AP 1 450 001 0220 Recreation Center - AP 1 450 001 0220 Recreation Center - AP 1 450 001 0220 Recreation Center - Switch 1 3360 001 0220 Recreation Center - AP 1 450 001 0220 Recreation Center - AP 1 450 001 0220 Sanatitaion Building - Switch 1 1950 001 0220 Service Maintenance - Switch 1 3450 001 0220 Sewer Plant - ASA 1 001 0220 iPad - IT Manager 1 001 0400 City Clerk 001 0400 KBarnes8 1 225 700 001 0400 Laserfiche7 1 225 700 001 0400 LVanetten7 1 225 700 001 0400 MPerry8 1 225 700 001 0400 IQM2 Encoder 1 1000 001 0400 Surface Pro 3 - City Clerk 1 1100 001 0400 iPad - City Clerk 1 001 0500 Finance 001 0500 ASnow8 1 001 0500 BFerris7 1 515 700 225 700 001 0500 NNabors7 1 515 700 001 0500 CGodwin8 1 225 700 001 0500 KBlatz8 1 225 700 001 0500 MWomack7 1 515 700 001 0500 Surface Pro 3 - Finance Director 1 1100 001 0500 Postage8 1 700 001 0500 iPad - Finance Director 1 401 0520 Customer Service 401 0520 BGustman7 1 225 700 401 0520 LSkweres7 1 225 700 401 0520 JLabermeyer7 1 225 700 401 0520 PDurham7 1 225 700 401 0520 KHart7 1 225 700 401 0520 TEsteves8 1 225 700 401 0520 Stars7 1 225 700 001 530 Purchasing 001 0530 DGreen7 1 225 700 001 0530 GScott7 1 515 700 001 0530 PEubanks7 1 225 700 001 1040 Golf Operations 001 1040 DTrimm7 1 225 700 001 1040 GCBackRM8 1 225 700 001 1040 GolfCourseN7 1 225 700 001 1040 GolfCourseS7 1 225 700 001 1040 JAtes7 1 225 700 001 1040 OaksTee7 1 225 1200 001 1040 PinesTee7 1 225 1200 001 1040 TQuinones7 1 225 700 001 1045 Golf Maintenance 001 1045 GCMaint8 1 225 700 001 1045 JWilkinson8 1 225 700 001 1045 RFlanagan7 1 225 700 001 0800 Police 001 0800 CHunt7 1 225 700 001 0800 Coban8-CSI 1 225 700 001 0800 Coban8-FTO 1 225 700 001 0800 Coban PC 3 1 225 700 001 0800 Coban PC 4 1 225 700 001 0800 CommPol1-7 - Zbikowski 1 225 700 001 0800 CommPol2-7 - Dee 1 225 700 109 0800 CommPol3-7 - Galindo 1 225 700 001 0800 CommPol4-7 - Santiago 1 225 700 001 0800 CommPol5-8 - Randolph 1 001 0800 THart8 1 225 700 001 0800 CRPolice8 1 225 700 001 0800 TMatz7 1 225 700 001 0800 Invest01-7 - Guy Bonilla 1 225 700 001 0800 Invest02-7 - Kraus 1 225 700 001 0800 JailE7 1 225 700 001 0800 JailW7 1 225 700 001 0800 JHunt8 1 225 700 001 0800 JWilson7 1 225 700 001 0800 KMccauley7 1 515 700 001 0800 KDuke7 1 225 700 001 0800 LOblak7 1 225 700 001 0800 MHolt7 1 225 700 001 0800 MHorgan7 1 225 700 001 0800 THarmon8 1 225 700 001 0800 PD-SGT01-7 1 225 700 001 0800 PD-SGT02-7 1 225 700 001 0800 PD-SGT03-7 1 225 700 169 001 0800 PD-SGT04-7 1 225 700 001 0800 PD-SGT05-7 1 225 700 001 0800 PD-SGT06-7 1 225 700 001 0800 PD1001 1 225 1200 001 0800 PD1002 1 225 1200 001 0800 PD1003 1 225 1200 001 0800 PD1004 1 225 1200 001 0800 PD1005 1 225 1200 001 0800 PD1006 1 225 1200 001 0800 PD1007 1 225 1200 001 0800 PD1008 1 225 1200 001 0800 PD1009 1 225 1200 001 0800 PD1010 1 225 1200 001 0800 PD1011 1 225 1200 001 0800 PD1012 1 225 1200 001 0800 PD1013 1 225 1200 001 0800 PD1014 1 225 1200 001 0800 PD1015 1 225 1200 001 0800 PD1016 1 225 1200 001 0800 PD1017 1 225 1200 001 0800 PD1018 1 225 1200 001 0800 PD1019 1 225 1200 001 0800 PD1020 1 225 1200 001 0800 PD1021 1 225 1200 001 0800 PD1022 1 225 1200 001 0800 PD1023 1 225 1200 001 0800 PD1024 1 225 1200 001 0800 PD1025 1 225 1200 001 0800 PD1026 1 225 1200 001 0800 PD1027 1 225 1200 001 0800 PD1028 1 225 1200 001 0800 PD1029 1 225 1200 001 0800 PD1030 1 225 1200 109 0800 PD1031 1 225 1200 109 0800 PD1032 1 225 1200 109 0800 PD1033 1 225 1200 001 0800 PDDispatchN 1 225 700 001 0800 PDDispatchS 1 225 700 001 0800 PDFTO7 1 225 700 001 0800 PDSCVideo8 1 225 700 001 0800 RPTRoomN7 1 225 700 001 0800 RPTRooms7 1 225 700 001 0800 RUOK7 1 225 700 001 0800 SMercier7 1 225 700 001 0800 StreetCrimes1-7 1 225 700 001 0800 StreetCrimes3-7 1 225 700 001 0800 TLitschauer8 1 225 700 001 0800 WRoyal7 1 225 700 001 0800 Surface Pro 3 - Chief 1 1100 001 0800 PD Training Laptop 1 1200 001 0800 Dell Venue Pro 11 1 001 0800 iPad - Chief 1 001 0900 Fire 001 0900 ARoom6N7 1 225 700 001 0900 ARoom6W8 1 225 700 001 0900 Battalion8 1 225 700 001 0900 FD-SEMS 1 225 1200 001 0900 FD6Captain7 1 225 700 001 0900 FD7-Aroom7 1 225 700 001 0900 FD7-FrontOff7 1 225 700 001 0900 FDCaptain8 1 225 700 001 0900 FDTAB1 1 225 1200 001 0900 FDTAB2 1 225 1200 001 0900 GGuarin7 1 225 700 001 0900 KPerkins8 1 225 700 001 0900 LCalabro8 1 225 700 001 0900 MJohnson7 1 225 700 001 0900 FDLaptop7 1 225 1200 001 0900 Surface Pro 3 - Fire Chief 1 1100 001 0900 Galaxy Tablet - Battalion Chief 1 300 001 0900 Galaxy Tablet - Truck 6 1 300 001 0900 Galaxy Tablet - Engine 6 1 300 001 0900 Galaxy Tablet - Rescue 6 1 300 001 0900 Galaxy Tablet - Engine 7 1 300 001 0900 Galaxy Tablet - Fire Chief 1 300 001 0900 iPad - Chief 1 001 1000 Recreation 001 1000 BCarmichael8 1 225 700 001 1000 DThomas8 1 225 700 001 1000 JPeters7 1 515 700 001 1000 JValandingham7 1 225 700 001 1000 WRiggs8 1 225 700 001 1000 ParksLaptop 1 1 225 1200 001 1000 ParksLaptop 2 1 225 1200 001 1000 PSherman8 1 225 700 001 1000 TCorcoran8 1 225 700 001 1000 VGardner7 1 225 700 170 001 1020 JFleming7 1 225 700 001 1020 SRPOS-8 1 225 700 001 1000 Surface Pro 3 - Parks Director 1 1100 001 1000 iPad - Parks Director 1 001 1010 Parks 001 1010 MMoxley7 1 225 700 001 1010 RainBird7 1 225 1200 001 1010 Galaxy Tablet - ROW Foreman 1 300 001 1015 Right-of-Way 001 1015 JFortune7 1 225 700 001 1015 Galaxy Tablet - ROW Foreman 1 300 001 1060 Library City 001 1060 JKepple8 1 225 700 001 1060 NCardinal8 1 225 700 001 1060 PGould7 1 225 700 001 1060 Library County 001 1060 Library #1 1 700 001 1060 Library #2 1 700 001 1060 Library #3 1 700 001 1060 Library #4 1 700 001 1060 Library #5 1 700 001 1060 Library #6 1 700 001 1060 Library #7 1 700 001 1060 Library #8 1 700 001 1060 Library #9 1 700 001 1060 Library #10 1 700 001 1060 Library #11 1 1200 001 1060 Library #12 1 700 001 1060 Library #13 1 700 001 1060 Library #14 1 700 001 1060 Library #15 1 700 001 1060 Library #16 1 700 001 1060 Library #17 1 700 001 1060 Library #18 1 700 001 1060 Library #19 1 700 001 1060 Library #20 1 700 001 1060 Library #21 1 700 001 1060 Library #22 1 700 001 1060 Library #23 1 700 001 1060 Library #24 1 700 001 1060 Library #25 1 700 001 1060 Library #26 1 700 001 1060 Library #27 1 700 001 1060 Library #28 1 700 001 1060 Library #29 1 700 001 1060 Library #30 1 700 001 1060 Library #31 1 700 001 1060 Library #32 1 700 001 1070 Museum 001 1070 AGardner7 1 225 700 001 1070 GMeyer8 1 225 700 001 1070 MWeech8 1 225 700 001 1070 Museum7 1 225 1200 001 1070 PassPerfect8 1 225 700 001 1070 POSMuseum7 1 225 700 001 1070 SchoolHouse8 1 225 700 001 1080 Cemetery 001 1080 JRogers7 1 225 700 001 1200 Engineering Services 001 1200 SFoster7 1 515 1500 001 1200 LLethcoe8 1 515 700 001 1200 MBryant7 1 515 1500 001 1200 SHawkins7 1 515 1500 001 1200 TBolduc7 1 515 700 001 1200 Surface Pro 3 - ES Director 1 1100 001 1200 iPad - GIS Team 1 001 1200 iPad - Engineering Director 1 001 1205 Planning & Zoning 001 1205 SWilson7 1 515 700 001 1205 CShepheard7 1 225 700 001 1205 CDS Laptop 1 1200 106 1215 Building Inspections & Permitting 106 1215 BHenderson7 1 515 700 106 1215 CDucharme7 1 225 700 106 1215 JStevens7 1 515 700 106 1215 EShared7 1 225 1200 106 1215 MBlatz7 1 225 700 106 1215 Galaxy Tablet - BP Inspector 1 300 106 1215 iPad - BP Inspector 1 001 1217 Code Enforcement 171 001 1217 BRhodes7 1 225 700 001 1217 BRhodes7-L 1 225 1200 001 1217 EMoore7 1 225 700 001 1220 Fleet 001 1220 JBanks7 1 225 700 001 1220 TSheldon7 1 225 700 001 1220 MUyehara7 1 225 700 001 1220 SDavis7 1 225 700 001 1230 Facilities 001 1230 CHATrain-7 1 225 1200 001 1230 GAdams7 1 225 700 001 1230 LRiceXP 1 225 700 001 1230 Galaxy Tablet - Maint. Supervisor 1 300 001 1230 Galaxy Tablet - Traffic Tech 1 300 001 1240 Streets 001 1240 Galaxy Tablet - Streets Foreman 1 300 401 1300 Utility Services 401 1300 DFousek7 1 225 700 401 1300 DPayne7 1 515 700 401 1300 Engineering-Laptop 1 225 1200 401 1300 Warehouse8 1 225 700 401 1300 GImperial7 1 515 700 401 1300 JGlassburn7 1 225 700 401 1300 SKieffer7 1 515 1500 401 1300 Galaxy Tablet - Survey Chief 1 300 401 1310 Water Operations 401 1310 BRollins7 1 225 700 401 1310 Meter7 1 225 1200 401 1310 MWoodall7 1 225 700 401 1310 WaterOPS7 1 225 700 401 1310 iPad - Water Ops Manager 1 650 650 401 1310 Galaxy Tablet - Water Ops 1 300 401 1340 Water Distribution 401 1340 Galaxy Tablet - Water Distribution 1 300 401 1350 Sewer Collections & Treatment 401 1350 DFelix8 1 225 700 401 1350 HSUPrimary7 1 225 700 401 1350 JCoker8 1 225 700 401 1350 LKilburn7 1 225 700 401 1350 Utilities1-7 1 225 1200 401 1350 Utilities2-7 1 225 1200 401 1350 SewerTV7 1 700 401 1350 Galaxy Tablet - Lift Station Mech. 1 300 401 1350 Galaxy Tablet - Sewer Foreman 1 300 401 1350 Galaxy Tablet - Sewer Rounds 1 300 403 1360 Solid Waste 403 1360 JGunn7 1 225 700 403 1360 LLawrence7 1 225 700 403 1360 Galaxy Tablet - Sanitation Foreman 1 300 405 1380 Stormwater 405 1380 NGunn7 1 225 700 405 1380 Galaxy Tablet - SW Foreman 1 300 405 1380 Galaxy Tablet - Street Sweeper 1 300 405 1380 Galaxy Tablet - Supervisor 1 300 109 2000 CRA 109 2000 CFrassetti7 1 515 700 Total 358 $11,995 $103,540 $12,315 $67,900 $12,380 $87,800 $10,190 $77,100 $13,090 $66,310 172 Fleet Replacement Program The City’s Fleet Replacement Program (FRP) is a planning and budgeting tool that identifies the replacement of vehicles with a value greater than $10,000 and a useful life of seven years or more. The replacement criteria provides a mechanism for the systematic evaluation of vehicle utilization and repair/maintenance costs, and serves as a guide for efficient and effective replacement. Generally speaking, police patrol vehicles are replaced on a 7-year cycle and the remainder of the fleet on a 10-year cycle. Each year as part of the budget process, the fleet is evaluated based on established replacement criteria and a ten-year schedule of replacements is developed depending on a projection of available fiscal resources and the evaluation scoring. Vehicle replacements are funded objectively based on established criteria and funding resources. To maximize the useful life of vehicles and meet service delivery levels, vehicles may be transferred between departments prior to disposal. Prior to replacing a vehicle, an analysis is performed to determine if a less expensive car or truck would meet employee needs at a reduced operating expense to the City or if the vehicle should be removed from the fleet without replacement. According to the economic theory of vehicle replacement, over time vehicle capital costs decline while vehicle operating costs increase. Ideally, vehicles should be replaced around the time that annual operating costs begin to outweigh annual capital costs. The FY 2015-16 budget, the second year of the schedule, is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. REPLACEMENT CRITERIA Factors that are included as part of the Schedule, in order to evaluate replacement criteria include, but are not limited to: Age, Mileage, Repair/Maintenance Costs, Overall Condition, and Usage. The following chart depicts a Summary of the Vehicle Replacement Schedule. Fund FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 General Fund $391,804 $756,732 $300,732 $289,366 $243,366 FBC Fund $19,950 $0 $20,000 $0 $0 CRA Fund $0 $0 $0 $117,366 $0 Utilities Fund $107,167 $150,000 $45,000 $257,000 $500,000 Sanitation Fund $260,000 $289,530 $802,000 $500,000 $250,000 Stormwater Fund $21,100 $22,000 $0 $32,000 $150,000 $800,021 $1,218,262 $1,167,732 $1,195,732 $1,143,366 Fund FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 General Fund $278,732 $527,488 $100,244 $1,022,000 $39,122 FBC Fund $0 $0 $0 $0 $0 CRA Fund $0 $0 $0 $0 $0 Utilities Fund $22,000 $49,000 $522,000 $88,000 $0 Sanitation Fund $180,000 $430,000 $600,000 $0 $0 Stormwater Fund $0 $0 $0 $500,000 $0 $480,732 $1,006,488 $1,222,244 $1,610,000 $39,122 City of Fort Walton Beach, FL 173  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 2441 Safety 001 800 Police 2001 25 105162 $ 12,984.11 2016 7 $39,122 2446 Safety 001 800 Police 2001 25 95631 $ 15,557.95 2016 7 None $39,122 2447 Safety 001 800 Police 2001 25 116767 $ 11,451.89 2016 7 None $39,122 Can go to 2488 Safety 001 800 Police 2005 25 91757 $ 10,646.31 2016 7 line $39,122 2489 Safety 001 800 Police 2005 25 126507 $ 22,365.11 2016 7 None $39,122 2496 Safety 001 800 Police 2006 25 154661 $ 17,953.40 2016 7 None $39,122 2524 Safety 001 800 Police 2007 25 158221 $ 9,960.82 2016 7 None $39,122 2550 Safety 001 900 Fire 2002 65922 120611 $ 6,525.64 2016 12 Loaner $ 32,000 2466 Light 001 1010 Parks 2003 11 77664 $ 11,895.22 2016 12 None $ 22,000 Code 2455 Light 001 1217 Enforcement 2002 25 39112 $ 4,627.12 2016 12 None $ 19,950 2411 Light 001 1220 Fleet 1999 117 81570 $ 10,692.88 2016 12 None $ 22,000 2456 Light 001 1230 Facilities 2002 48 84440 $ 5,817.43 2016 12 None $ 22,000 Building & 2508 Light 106 1215 Zoning 2006 25 64466 $ 3,073.50 2016 12 Transfer $ 19,950 2469 Light 401 1310 Water Ops 2003 20 131560 $ 9,186.42 2016 12 None $21,027 Water 2511 Light 401 1340 Distribution 2006 378 88611 $ 12,632.11 2016 12 None $30,660 Sewer 2398 Light 401 1350 Collections 1998 6 117483 $ 11,538.40 2016 12 None $ 24,820 Sewer 2438 Light 401 1350 Collections 2001 82 75759 $ 11,242.67 2016 12 None $30,660 2533 Heavy 403 1360 Solid Waste 2007 604 80048 $ 53,746.32 2016 7 None $ 130,000 2551 Heavy 403 1360 Solid Waste 2008 667 76382 $ 52,965.45 2016 7 None $ 130,000 2387 Light 405 1380 Stormwater 1997 360 115594 $ 15,386.79 2016 12 None $ 21,100 2448 Safety 001 800 Police 2001 25 107056 $ 14,394.50 2017 7 1-3yrs $39,122 2457 Light 001 1010 Parks 2002 1253 62375 $ 5,429.20 2017 12 1-3 yrs. $ 20,000 2465 Light 001 1010 Parks 2003 10 87702 $ 4,066.50 2017 12 1-2yrs $ 20,000 174  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 2477 Light 001 1010 Parks 2004 418 53162 $ 4,531.31 2017 12 1-2Yrs $ 20,000 2390 Heavy 001 1240 Street 1997 2 72255 $ 34,318.83 2017 20 1-2yrs $180,000 2439 Light 001 1240 Street 2001 10 78122 $ 14,353.70 2017 12 1-3yrs $32,000 2494 Safety 001 0800 Police 2006 25 112378 $ 11,742.51 2017 7 1-3yrs $39,122 2495 Safety 001 0800 Police 2006 25 89749 $ 1,896.78 2017 7 1-3yrs $39,122 2520 Safety 001 0800 Police 2000 50430 122146 $ 17,111.29 2017 7 1-3yrs $39,122 2525 Safety 001 0800 Police 2007 25 99928 $ 7,856.65 2017 7 1-3yrs $39,122 2556 Safety 001 0800 Police 2009 25 126916 $ 7,259.75 2017 7 3-5yrs $39,122 2585 Safety 001 0800 Police 2003 149482 161475 $ 1,189.74 2017 12 1-3yrs n/a 2506 Safety 001 0900 Fire 2006 33 89588 $ 17,917.61 2017 7 1yr $ 250,000 Sewer 2414 Heavy 401 1350 Collections 1999 492 50214 $ 21,160.73 2017 15 2yrs $75,000 Sewer 2462 Heavy 401 1350 Collections 2003 10 124516 $ 39,713.35 2017 15 2yrs $75,000 2467 Heavy 403 1360 Solid Waste 2003 1009 75385 $ 180,871.27 2017 10 Backup $ 260,000 2539 Heavy 403 1360 Solid Waste 2007 365 58400 $ 191,348.40 2017 10 1yr $ 29,530 2423 Light 405 1380 Stormwater 2000 25 49727 $ 2,259.65 2017 12 1-3yrs $22,000 2513 Safety 001 0800 Police 2005 25844 109586 $ 4,689.98 2018 7 1-3yrs $38,000 2548 Safety 001 0800 Police 2008 25 99946 $ 8,254.24 2018 7 3-5yrs $39,122 2549 Safety 001 0800 Police 2008 25 59907 $ 4,656.23 2018 7 3-5yrs $39,122 2576 Safety 001 0800 Police 2011 4 $ 2,107.49 2018 7 3-5yrs $39,122 2577 Safety 001 0800 Police 2011 5 56217 $ 3,725.29 2018 7 3-5yrs $39,122 2578 Safety 001 0800 Police 2011 4 40061 $ 2,622.10 2018 7 3-5yrs $39,122 2579 Safety 001 0800 Police 2011 4 28823 $ 18,443.83 2018 7 3-5yrs $39,122 2497 Light 001 1010 Parks 2006 355 47228 $ 3,278.17 2018 12 3-5yrs $22,000 175  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 2498 Light 001 1010 Parks 2006 355 54465 $ 5,057.56 2018 12 3-5yrs $22,000 2425 Light 001 1230 Facilities 2000 25 50098 $ 4,013.14 2018 12 3-5yrs $22,000 Building & 2492 Light 106 1215 Zoning 2006 25 58888 $ 1,896.78 2018 12 Loaner $ 20,000 Sewer 2473 Light 401 1350 Collections 2003 25 56380 $ 14,973.39 2018 15 3yrs $45,000 2464 Light 403 1360 Solid Waste 2003 25 35236 $ 12,796.03 2018 12 3-5yrs $32,000 2490 Heavy 403 1360 Solid Waste 2005 363 80638 $ 144,500.94 2018 10 3-5yrs $250,000 2507 Heavy 403 1360 Solid Waste 2006 1015 71868 $ 179,384.31 2018 10 Backup $250,000 2571 Heavy 403 1360 Solid Waste 2011 35 59692 $ 15,529.01 2018 7 3yrs $135,000 2572 Heavy 403 1360 Solid Waste 2011 35 46010 $ 18,825.81 2018 7 3yrs $135,000 2523 Safety 001 0800 Police 2007 25 80606 $ 6,310.69 2019 7 1-5yrs $39,122 2541 Safety 001 0800 Police 1997 59213 142044 $ 4,097.20 2019 15 3-5yrs $30,000 2555 Safety 001 0800 Police 2009 25 97962 $ 6,836.87 2019 7 3-5yrs $39,122 2565 Safety 001 0800 Police 2011 25 42651 $ 6,645.36 2019 7 3yrs $39,122 2531 Safety 001 0900 Fire 2007 10 79803 $ 5,373.98 2019 10 4yrs $ 32,000 2485 Light 001 1010 Parks 2005 375 74004 $ 3,716.47 2019 12 3-5yrs $22,000 2487 Light 001 1010 Parks 2005 371 56262 $ 5,085.46 2019 12 3-5yrs $22,000 2532 Light 001 1010 Parks 2007 25 35312 $ 4,257.98 2019 12 4-5yrs $22,000 Code 2535 Light 001 1217 Enforcement 2007 25 40407 $ 983.15 2019 12 3-5yrs $ 20,000 2470 Light 001 1230 Facilities 2003 25 61782 $ 6,736.77 2019 12 3-5yrs $24,000 2573 Safety 109 2000 Police 2011 5 22415 $ 2,769.91 2019 7 3yrs $39,122 2574 Safety 109 2000 Police 2011 5 42131 $ 4,368.14 2019 7 3yrs $39,122 2575 Safety 109 2000 Police 2011 4 23350 $ 2,251.50 2019 7 3-5yrs $39,122 2493 Light 401 1310 Water Ops 2006 187 98977 $ 5,244.21 2019 12 3-5yrs $22,000 176  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 Water 2432 Light 401 1340 Distribution 2000 25 64833 $ 16,435.56 2019 15 3-5yrs $75,000 Sewer 2362 Light 401 1350 Collections 1995 4572 15577 $ 8,785.48 2019 20 5-8yrs $135,000 Sewer 2530 Light 401 1350 Collections 2007 25 42289 $ 7,444.93 2019 12 4-5yrs $25,000 2476 Light 403 1360 Solid Waste 2004 25 64420 $ 26,803.27 2019 12 5-7yrs $22,000 2545 Heavy 403 1360 Solid Waste 2008 3620 73467 $ 102,748.36 2019 10 3yrs $250,000 2559 Heavy 403 1360 Solid Waste 2009 360 52541 $ 126,690.70 2019 10 4yrs $250,000 2472 Light 405 1380 Stormwater 2003 9 82459 $ 20,116.55 2019 12 3-5yrs $32,000 2499 Safety 001 0800 Police 2006 352 23962 $ 3,255.94 2020 7 5yrs $22,000 2561 Safety 001 0800 Police 2009 25 45877 $ 2,626.90 2020 7 5yrs $30,000 2564 Safety 001 0800 Police 2011 25 38367 $ 5,466.78 2020 7 3yrs $39,122 2566 Safety 001 0800 Police 2011 25 41644 $ 5,862.44 2020 7 3yrs $39,122 2567 Safety 001 0800 Police 2011 25 28270 $ 5,862.44 2020 7 3yrs $39,122 2543 Safety 001 0900 Fire 2008 25 40012 $ 2,470.32 2020 12 5yrs $ 20,000 2540 Light 001 1230 Facilities 2007 5 42057 $ 2,370.07 2020 12 4-5yrs $32,000 2486 Light 001 1240 Street 2005 374 37811 $ 3,710.23 2020 12 1-5yrs $22,000 Sewer 2429 Heavy 401 1350 Collections 2000 2086 6204 $ 103,755.68 2020 12 5yrs $500,000 2562 Heavy 403 1360 Solid Waste 2010 658 69069 $ 74,867.71 2020 10 5yrs $250,000 2376 Light 405 1380 Stormwater 1996 2 87684 $ 36,258.40 2020 20 3-5yrs $75,000 2491 Light 405 1380 Stormwater 2005 10 75597 $ 12,240.75 2020 15 5yrs $75,000 2534 Light 405 1380 Stormwater 2007 25 11831 $ 596.60 2020 12 5yrs $ 22,000 2598 Safety 001 0800 Police 2014 19 9290 $ 68.94 2021 7 6yrs $39,122 2599 Safety 001 0800 Police 2014 18 5001 $ 68.94 2021 7 6yrs $39,122 2600 Safety 001 0800 Police 2014 18 11806 $ 116.22 2021 7 6yrs $39,122 177  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 2601 Safety 001 0800 Police 2014 18 7649 $ 60.16 2021 7 6yrs $39,122 2603 Safety 001 0800 Police 2014 22 12323 $ 79.50 2021 7 6yrs $39,122 2605 Safety 001 0800 Police 2014 56 9218 $ 84.23 2021 7 6yrs $ 39,122 2557 Light 001 1010 Parks 2009 25 18749 $ 640.07 2021 12 6yrs $ 22,000 2510 Light 001 1220 Fleet 2006 355 23842 $ 5,553.06 2021 15 6-10yrs $ 22,000 Sewer 2484 Light 401 1350 Collections 2005 25 60859 $ 8,879.34 2021 12 5-8yrs $ 22,000 2560 Light 403 1360 Solid Waste 2009 25 33402 $ 1,454.90 2021 12 6yrs $ 30,000 2596 Heavy 403 1360 Solid Waste 2014 2322 15753 $ 4,865.86 2021 7 6yrs $ 150,000 2435 Safety 001 0800 Police 1976 30899 32050 $ 4,685.97 2022 15 7yrs $ 39,122 2602 Safety 001 0800 Police 2014 22 8700 $ 106.17 2022 7 6yrs $ 39,122 2604 Safety 001 0800 Police 2014 23 11712 $ 84.44 2022 7 7yrs $ 39,122 2606 Safety 001 0800 Police 2006 73821 29883 $ 1,049.08 2022 12 5-7yrs $ 39,122 2538 Light 001 1010 Parks 2007 25 3451 $ 1,845.23 2022 15 7yrs $ 22,000 2563 Light 001 1015 Parks 2010 58580 118075 $ 6,099.29 2022 12 7yrs $ 27,000 2536 Light 001 1230 Facilities 2007 25 44626 $ 2,266.49 2022 15 5-7yrs $ 22,000 2542 Light 001 1240 Street 2007 250 44413 $ 10,110.06 2022 15 7yrs $ 300,000 Utilities 2537 Light 401 1300 Admin 2007 25 21645 $ 2,849.92 2022 15 5-7yrs $ 22,000 Sewer 2474 Light 401 1350 Collections 1994 50507 62813 $ 7,477.08 2022 20 5yrs $ 27,000 2509 Light 403 1360 Solid Waste 2007 25 60004 $ 2,722.10 2022 15 7yrs $ 30,000 2584 Heavy 403 1360 Solid Waste 2012 1776 9332 $ 24,241.07 2022 10 7yrs $ 200,000 2588 Heavy 403 1360 Solid Waste 2012 1270 25644 $ 25,033.01 2022 10 7yrs $ 200,000 2553 Safety 001 0800 Police 2006 50371 73919 $ 3,552.06 2023 10 5-8yrs $ 39,122 2554 Safety 001 0800 Police 2001 30482 84048 $ 4,025.64 2023 10 5yrs $ 39,122 178  Replacement Cost Manufacture Year Replacement Yr. Remaining Life Total Cost Expected Life Light/Heavy/ Department Last since Mileage @ Suggested Purchase Recorded Purchase Division Vehicle Safety Mileage Date to Fund on Record 2/2/15 2569 Light 001 1010 Parks 2011 25 37790 $ 487.04 2023 12 8yrs $ 22,000 2568 Light 401 1310 Water Ops 2011 25 35567 $ 3,162.05 2023 12 8yrs $ 22,000 Sewer 2552 Heavy 401 1350 Collections 2008 828 42713 $ 33,854.84 2023 15 8yrs $ 500,000 2544 Heavy 403 1360 Solid Waste 2008 1836 17749 $ 6,410.45 2023 15 8yrs $ 200,000 2591 Heavy 403 1360 Solid Waste 2013 598 27437 $ 5,206.20 2023 10 8yrs $ 200,000 2592 Heavy 403 1360 Solid Waste 2013 629 30680 $ 3,668.08 2023 10 8yrs $ 200,000 2483 Safety 001 0900 Fire 2004 329 77374 $ 45,664.06 2024 20 5-8yrs $ 500,000 2586 Safety 001 0900 Fire 2012 2102 24998 $ 2,974.31 2024 12 9yrs $ 500,000 2582 Light 001 1010 Parks 2012 45 17242 $ 1,002.67 2024 12 9yrs $ 22,000 2581 Light 401 1310 Water Ops 2012 25 48861 $ 1,119.30 2024 12 9yrs $ 22,000 Water 2583 Light 401 1340 Distribution 2012 25 30705 $ 423.45 2024 12 9yrs $ 22,000 Water 2587 Light 401 1340 Distribution 2012 25 30356 $ 1,002.17 2024 12 9yrs $ 22,000 Sewer 2580 Light 401 1350 Collections 2012 25 33291 $ 1,058.10 2024 12 9yrs $ 22,000 2609 Heavy 405 1380 Stormwater 2014 548 0 $ 2,829.33 2024 10 9yrs $ 500,000 2589 Safety 001 0800 Police 2010 35301 62266 $ 2,186.02 2025 15 7-10yrs $ 39,122 179 Capital Improvements Program The City’s Capital Improvements Program (CIP) is a five-year planning and budgeting tool that identifies the acquisition, construction, replacement, or renovation of facilities and infrastructure with a value greater than $25,000 and a useful life of ten years or more. Capital expenditures may be recurring (e.g. street resurfacing) or non-recurring (e.g. construction of a new park). CIP PROCESS The FY 2015-16 budget, the second year of the CIP, is the only year for which funding may legally be appropriated. Future years’ funding requirements are identified, but are not authorized. The CIP provides information on the current and long-range infrastructure needs of the City and provides a mechanism for balancing needs and resources as well as setting priorities and schedules for capital projects. Each project or program is assigned a four-digit CIP number so expenditures can be easily tracked during the year and also across years. Each year as part of the budget process, the list of projects is reviewed for relevance, need, cost, and priority. The five-year CIP is revised annually based on the following parameters: • Relevance to City Council priorities, and Federal or State mandates • Maintenance and preservation of current infrastructure • Expansion of current program or service • Initiation of new program or service • Funding source The Enterprise Funds (Utilities, Sanitation, and Stormwater) are funded with user fees and do not compete with other City projects for funding. The estimated project costs to be funded within the CIP include all costs related to design, engineering, acquisition, construction, and project management. FINANCING ALTERNATIVES Capital improvements may be funded by a variety of means depending on the nature of the project, availability of funds, and the policies of City Council. Financing decisions are made based on established City policies and available financing options directly related to project timing and choice of revenue sources. The funding methodology for the CIP is reliant upon available resources including funds from grants and user fees, useful life of the improvement, and sharing the costs between current and future users. While some projects can be delayed until funds from existing revenues are available, others cannot. The City explores all options such as ad valorem taxes, grants, user fees, bonds, loans, and reserves to fund improvements. The following financing sources are available to fund the CIP: • Ad Valorem Taxes – The City rarely uses property taxes as a debt security due largely to the required electoral approval (voter referendum) prior to issuance. Property taxes are directly linked to the assessed value of individual property, not to the consumption of specific goods and services (e.g. sales tax). • Non-Ad Valorem Revenues – Non-ad valorem revenues can be pledged to support various types of bond issues. Such bonds are similar to general obligation bonds in that proceeds are often used for general government purposes and repayment is unrelated to the revenue generating capacity of the project being financed. However, unlike general obligation bonds, City of Fort Walton Beach, FL 180 Capital Improvements Program non-ad valorem revenue bonds are payable solely from revenues derived from the pledged revenue (such as sales tax, local option fuel tax, and the guaranteed portion of municipal revenue sharing). • Special Revenue Sources – Include the following: • Impact Fees – Fees charged in advance of new development and designed to help pay for infrastructure needs resulting from the new development. These fees may only be charged to those who directly benefit from the new capital improvement and the fee must fairly reflect the cost of the improvements (e.g. water and sewer impact fees). • Special Assessments – Like impact fees, special assessments are levied against residents, agencies, or districts that directly benefit from the new service or improvement (e.g. sidewalks and street paving) and must be apportioned fairly. • User Fees and Charges – These revenues include a variety of license and permit fees, facility and program fees, and fines. They are rarely used as debt security for non-Enterprise Fund capital projects, but could be a source of direct funding of a small capital improvement. • Enterprise Fund User Fees – These revenues are derived from self-supporting business enterprises - utilities, sanitation, and stormwater - which provide services in return for compensation. The enterprise revenue used to secure debt is commonly termed “net-revenue” consisting of gross revenues less operating costs. • Note – A written, short-term promise to repay a specified amount of principal and interest on a certain date, payable from a defined source of anticipated revenue. Usually notes mature in one year or less. Rarely used by the City. • Commercial Paper - Generally defined as short term, unsecured promissory notes issued by organizations of recognized credit quality, usually a bank. Rarely used by the City. • Bond – An issuer’s obligation to repay a principal amount on a certain date (maturity date) with interest at a stated rate. Bonds are distinguishable from notes in that notes mature in a much shorter time period. • General Obligation Bonds – A bond secured by the full faith and credit of the City’s ad valorem taxing power. These are rarely used in Florida, and by the City in particular, due to the requirement for a voter referendum. • Revenue Bonds – Bonds payable from a specific revenue source, not the full faith and credit of an issuer’s taxing power and require no electoral approval. Pledged revenues are often generated by the operation or project being financed (e.g. sales tax, water user fees, golf user fees). City of Fort Walton Beach, FL 181  CITY OF FORT WALTON BEACH, FL Five Year Capital Improvements Program FIVE YEAR Page CIP Project Name FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2018-19 TOTAL 184 5013 Jet Stadium Improvements - 55,000 210,000 - 265,000 186 5117 Rec Center Phase II - 80,000 80,000 - - 160,000 Parks - 80,000 290,000 - - 160,000 188 5074 City Hall Complex Renovation 150,000 - - - - 150,000 190 5147 Field Office Consolidation beyond current five-year CIP horizon - Facilities 150,000 - - - - 150,000 192 5018 Street Resurfacing 125,000 125,000 125,000 125,000 125,000 625,000 Streets 125,000 125,000 125,000 125,000 125,000 625,000 GENERAL FUND TOTAL 275,000 205,000 415,000 125,000 125,000 935,000 CRA FUND TOTAL - - - - - - 194 5056 Water Line Replacement 49,500 76,500 100,000 226,000 Water Distribution 49,500 76,500 100,000 - - 226,000 196 5032 Sewer System Grouting & Lining 200,000 200,000 200,000 200,000 200,000 1,000,000 198 5048 Lift Station Rehabilitation 400,000 50,000 50,000 50,000 50,000 600,000 Sewer Collection & Treatment 600,000 250,000 250,000 250,000 250,000 1,600,000 UTILITIES FUND TOTAL 649,500 326,500 350,000 250,000 250,000 1,826,000 200 5019 Stormwater Improvements 450,000 450,000 450,000 450,000 450,000 2,250,000 STORMWATER FUND TOTAL 450,000 450,000 450,000 450,000 450,000 2,250,000 GRAND TOTAL - ALL FUNDS 1,374,500 981,500 1,215,000 825,000 825,000 5,011,000 Where the funding comes from... …and where it goes General Fund Revenues Transportation 19% Parks & 13% Recreation 3% Utilities Revenues Stormwater 36% 45% CRA TIF Water & Revenues Sewer 0% 36% 182  FUNDING METHODOLOGY FY 2015-16 TIMELINE FUTURE Operating Bond / Debt Other(1) / Fund Bal / FIVE YEAR Estimated Project YEAR Revenues Grant Issue In-Kind(2) Net Assets TOTAL Start Duration EXPENSES 265,000 - - - - 265,000 - 160,000 - - - - 160,000 Jun 2015 15 months - 160,000 - - - - 160,000 - 150,000 - - - - 150,000 Oct 2015 unknown TBD beyond current five-year CIP horizon - TBD 150,000 - - - - 150,000 - 625,000 - - - - 625,000 Mar 2016 2 months - 625,000 - - - - 625,000 - 935,000 - - - - 935,000 3,050,000 - - - - - - - 226,000 - - - - 226,000 Oct 2015 12 months - 226,000 - - - - 226,000 - 1,000,000 - - - - 1,000,000 Oct 2015 12 months - 600,000 - - - - 600,000 Oct 2015 12 months - 1,600,000 - - - - 1,600,000 - 1,826,000 - - - - 1,826,000 - 1,880,000 - - 370,000 - 2,250,000 Oct 2015 12 months - 1,880,000 - - 370,000 - 2,250,000 - - - 4,641,000 - - 370,000 - 5,011,000 3,050,000 Italics denotes a project beyond the current five-year CIP horizon. (1) Other includes special assessments and land sales. (2) In-kind matching grant contributions are budgeted as operational expenses (usually personal services). Note: Some projects also have carry-over funds, which are not included in these totals but noted as part of the budget resolution at the end of the budget document. 183  Capital Improvement Project (CIP) Request Department & Division: Recreation & Cultural Services - Parks CIP #: 5013 New Project Project Update CIP Title: Jet Stadium Improvements Neighborhood: Investment Objective: Operating Impact: Objective: Pave Parking Area and Replace Field Lights Justification: Jet Stadium was built in 1955. The clay parking surface is problematic in inclement weather. An asphalt surface will also increase the amount of parking at the complex. Scope: Lay an aggregate base of crushed limerock over 51,425 sq. ft. in preparation for asphalt construction the following year. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments 55,000 80,000 - 135,000 - - - - 55,000 80,000 - 135,000 PROJECT EXPENSES Activity FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments 55,000 55,000 Limerock Aggregate 80,000 80,000 Parking Area Asphalt - Field Lighting - - - - 55,000 80,000 - 135,000 Note: Totals for funding sources and project expenses must reconcile for each year. 184  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments Payroll - Operating (150) (150) 10% utilities decrease with more efficient lighting Capital Outlay - Total - - - (150) - (150) Project Update/Carry-Over Status: n/a Prior Year Activities Fiscal Year Activities Expense FY 2013-14 - FY 2012-13 - FY 2011-12 - FY 2010-11 - FY 2009-10 - - Jet Stadium Parking Lot 185  Capital Improvement Project (CIP) Request Department & Division: Recreation - Parks CIP #: 5117 New Project Project Update CIP Title: Recreation Complex Phase 2 Neighborhood: Investment Objective: Operating Impact: Objective: Construct Phase 2 to the new Recreation Complex in the current location of the BMX Skatepark Justification: The Phase 2 portion of the Complex will complete the project to include all 25 acres of Recreation Space. Scope: The Project will include different types of activities to go along with the new Recreation Complex that includes a mile exercise trail, baseball, soccer, and softball fields, a new recreation center that includes raquetball courts, a gymnasium, a gameroom, dance rooms, after school areas, and a Senior Center wing. Current Year Objectives: Current year objectives include developing a Master Site Plan for the project and to begin construction of a portion of the facility. The remainder portion of the facility will be budgeted the following year. Financial Information FUNDING SOURCES Funding Type Fund FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments 136,856 - 80,000 80,000 296,856 - - 136,856 - 80,000 80,000 - 296,856 PROJECT EXPENSES Activity FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments 136,856 - 80,000 80,000 296,856 - - - - 136,856 - 80,000 80,000 - 296,856 Note: Totals for funding sources and project expenses must reconcile for each year. 186  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments User Fees - Uncertain; predicting revenue increase. Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments Payroll - Operating Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Project demolition and contrcution in progress. All Carryover Funds will be used in FY 2015-16. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 Demolition and Construction 136,855 FY 2013-14 - FY 2012-13 - FY 2011-12 - FY 2010-11 - 136,855 187  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Facilities CIP #: 5074 New Project Project Update CIP Title: City Hall Complex Renovation/Replacement Neighborhood: Investment Objective: Operational Impact: Objective: Modernize City Hall Complex Justification: City Hall was constructed in 1963 and has undergone several additions, the last of which occurred in 1977. The buildings have exceeded their useful life and are highly energy inefficient. Scope: The City Hall Complex consists of City Hall, City Hall Annex, Council Chambers, and Auditorium. Major renovation of the buildings is needed to improve electrical, plumbing, and HVAC & lighting energy efficiency. The roofs on City Hall and the Council Chambers, installed in 1991, are comprised of pea gravel and hot tar and have exceeded their anticipated 15-year life but have experienced only small leaks so far. The Auditorium lacks ADA accessibility. Note: this project is beyond the current five-year CIP horizon, but is included for informational purposes. Current Year Objectives: A Facilities Master Plan is being completed for both the City Hall Complex and the Field Office Complex. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 150,000 150,000 - - 150,000 - - - - 150,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 150,000 150,000 - - - - 150,000 - - - - 150,000 Note: Totals for funding sources and project expenses must reconcile for each year. 188  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: All prior year objectives are complete. Prior Year Activities Fiscal Year Activities Expense 2014-15 Maitenance - Floor Repairs, Painting, Roof Repairs, Window Repairs, AC 35,311 FY 2013-14 Maitenance - Floor Repairs, Painting, Roof Repairs, Window Repairs, AC 22,038 FY 2012-13 Repair Annex Light Sensor 4,058 FY 2011-12 Repair Annex Light Sensor 4,058 FY 2010-11 Energy Efficiency Lighting Controls & Training Room Installed 16,784 82,248 City Hall 189  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Facilities CIP #: 5147 New Project Project Update CIP Title: Field Office Consolidation Neighborhood: Investment Objective: Operational Impact: Objective: Consolidate Field Offices Justification: These facilities were constructed in the 1970's. Consolidating operations in one location - perhaps behind the sanitation yard - would improve operational efficiency through reduced energy and building maintenance expenses and staffing efficiencies. Scope: The City operates several field offices off Hollywood Blvd: Facilities - supplies/equipment for City facilities; holiday decorations/parade float materials storage; sign shop operations. Fleet - 8 bays; supplies and equipment to maintain vehicles and heavy equipment are housed here. Field Office - water, sewer, stormwater, streets administrative offices. Engineering/Warehouse - engineering administrative offices; warehouse for utilities pipes & fixtures Sanitation - administrative offices. Major renovation of the buildings is needed to improve electrical, plumbing, and HVAC & lighting energy efficiency. Their prime location on Hollywood Blvd makes them suitable for sale for commercial or light industrial use, thereby increasing ad valorem revenues. Note: this project is beyond the currrent five-year CIP horizon, but is included for informational purposes. Current Year Objectives: A Master Plan is being completed for both the Field Office Complex and the City Hall Complex - funding in General Fund. Financial Information FUNDING SOURCES Funding Type Fund FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments - Funding Source TBD - - - - - - - - PROJECT EXPENSES Activity FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments - Project Cost TBD - - - - - - - - - - Note: Totals for funding sources and project expenses must reconcile for each year. 190  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments User Fees - Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 5-Year Total Comments Payroll - $35K staffing reduction anticipated Operating - $!0K utilities savings anticipated Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: n/a Prior Year Activities Fiscal Year Activities Expense Fy 2014-15 Maitenance - Floor Repairs, Painting, Roof Repairs, Window Repairs, AC 54,139 FY 2013-14 Maitenance - Floor Repairs, Painting, Roof Repairs, Window Repairs, AC 15,173 FY 2012-13 N/A - FY 2011-12 N/A - FY 2010-11 N/A - 69,313 Facilities Maintenance Building 191  Capital Improvement Project (CIP) Department & Division: Engineering Services - Streets (1240) CIP #: 5018 New Project Project Update CIP Title: Street Resurfacing Neighborhood: Investment Objective: Operational Impact: Objective: Maintain Smooth Roadways Justification: Prevenative maintenace prevents roadways from deteriorating to a point requiring more costly complete rehabilitation, and provides a safe, comfortable, and aesthetically pleasing transportation network. Scope: The City resurfaces a portion of roadways each year. Resufacing is accomplished by coventional overlay or milling and resurfacing. Overlaying a road surface requires the use of compacted SP 9.5 asphalt to a depth of 1" to 1 1/2" over the existing surface. Milling and resurfacing requires cutting the existing asphalt surface down and applying a new coat of asphalt on top. Current Year Objectives: Using the City's MircoPaver Condition Index, the following Streets are recommended for resurfacing and re-striping: Rodgers Street NW from Wright Parkway NW to Jonquil Avenue NW, Vista Street SW from Coral Drive SW to Temple Avenue SW, Marilyn Avenue NW from Rodgers Street NW to Holmes Boulevard NW, L'ombre Circle NE. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 125,000 125,000 125,000 125,000 125,000 625,000 Local Option Fuel Tax Revenue - - 125,000 125,000 125,000 125,000 125,000 625,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 125,000 125,000 125,000 125,000 125,000 500,000 Locations based on CPI - - - - 125,000 125,000 125,000 125,000 125,000 625,000 Note: Totals for funding sources and project expenses must reconcile for each year. 192  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - No operating impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: All budgeted projects have been completed for FY 2014-15. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 Baker Ave NW from Beal Parkway to Holmes Blvd NW, Adams Street NW from Jonquil Ave NW to Poulton Drive NW 79,680 FY 2013-14 Hooper Dr., Hollywood Blvd from Beal Pkwy. east to Chicago Ave. 80,312 FY 2012-13 Crosswalks & Stop Bars 4,330 FY 2011-12 Gilmore Ct, Eagle St, Victoria Pl, Leila Pl, Poulton Dr, Fleet St, Rodney Ave, Deal Ave, Cowrie Ave, Robinwood Dr, Fourth St, Forsman Dr, and Forsman Cir 128,411 FY 2010-11 Odin Ln, North Sea Ln, Nordic Ln, Sea Rover Ln, Viking Dr, Eagle St, Bay Ct, Gregory Ave, Cecelia Dr, Lula Belle Ln 134,874 427,608 193  Capital Improvement Project (CIP) Department & Division: Engineering & Utility Services - Water Distribution CIP #: 5056 New Project Project Update CIP Title: Water Line Replacement Neighborhood: Investment Objective: Operational Impact: Objective: Replace Substandard Water Lines Justification: Improved water pressure and fire protection. Scope: Replace substandard (both in size and material) water lines with new PVC or ductile iron mains for increased water flow and improved fire protection. The substandard water mains consist of galvanized iron or cast iron and over time these materials become brittle and tuberculation reduces the amount of flow and pressure available to customers. Also, the tuberculation can cause discolored water during times of fire hydrant flushing and water maintenance projects. Current Year Objectives: Replace substandard (both in size and material) water lines with new PVC or ductile iron mains for increased water flow and improved fire protection. The substandard water mains consist of galvanized iron or cast iron and over time these materials become brittle and tuberculation reduces the amount of flow and pressure available to customers. Also, the tuberculation can cause discolored water during times of fire hydrant flushing and water maintenance projects. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 49,500 76,500 100,000 226,000 Operating Revenue - - 49,500 76,500 100,000 - - 226,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 49,500 - London Ave, Robinwood Dr 76,500 76,500 Moriarity St, Oregon Dr 100,000 100,000 Locations TBD - - 49,500 76,500 100,000 - - 226,000 Note: Totals for funding sources and project expenses must reconcile for each year. 194  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - Preventative maintenance minimizes Capital Outlay - emergency repairs Total - - - - - - Project Update/Carry-Over Status: FY15 projects not completed will be carried over into FY16. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 Cinco Bridge Water Line, Vista Street SW, Andalusia Street NE, Stacy Circle, Oak Street 53,319 FY 2013-14 Oak to Chicago, Stacy Circle, Texas to Hughes, Soundside, 73,736 FY 2012-13 Soundside, Watson from Destin to Mill, Baker, California from Nebraska to Arizona, Coral Drive to Harbor Place, Carson, 167,183 FY 2011-12 California from Nebraska to Arizona, Hunter Place, Laurie Drive, 145,612 FY 2010-11 Baytowne View 11,286 451,136 195  Capital Improvement Project (CIP) Department & Division: Engineering & Utility Services / Sewer Collection (1350) CIP #: 5032 New Project Project Update CIP Title: Sewer System Grouting & Lining Neighborhood: Investment Objective: Operational Impact: Objective: Grout & Line Sewer Lines Justification: Improved grouting and lining helps prevent inflow and infiltration and decreases treatment costs, stop-ups, and emergency repairs or sanitary sewer outflows. Scope: The City has 110 miles of sewer lines, with a majority of the lines consisting of clay pipe. Clay and unlined cast iron pipe are susceptible to root intrusion, offset joints and cracking due to the brittleness of the material. These problems allow a significant amount of inflow and infiltration and debris into the wastewater system, which can eventually result in stop-ups and possibly sanitary sewer overflows. Prior to performing the rehabilitation, mains and manholes are inspected via closed-circuit television and monitored for leaks and other problems. The rehabilitation techniques include cured-in-place pipe lining, epoxy- or urethane-based manhole lining, and chemical root treatment. Current Year Objectives: Locations based on upon video reports, maintenace, and flow monitoring. Determination if line is to be replaced or lined will come from staff evaluations. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 200,000 200,000 200,000 200,000 200,000 1,000,000 Operating Revenues - - 200,000 200,000 200,000 200,000 200,000 1,000,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 200,000 200,000 200,000 200,000 200,000 1,000,000 Locations TBD - - - - 200,000 200,000 200,000 200,000 200,000 1,000,000 Note: Totals for funding sources and project expenses must reconcile for each year. 196  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - (150,000) (150,000) (150,000) (150,000) (600,000) Inflow & infiltration can increase the City's wastewater Capital Outlay - treatment bill by as much as $150K/mo during a rainy month Total - (150,000) (150,000) (150,000) (150,000) (600,000) Project Update/Carry-Over Status: All prior year objectives are completd. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 Sanitary Sewer Study Line in Place 1,205,941 FY 2013-14 Sanitary Sewer Study Line in Place - FY 2012-13 Sanitary Sewer Study Line in Place 74,881 FY 2011-12 Sanitary Sewer Study Line in Place 230,020 FY 2010-11 Sanitary Sewer Evaluation Study 132,619 1,643,461 197  Capital Improvement Project (CIP) Department & Division: Engineering & Utility Services / Sewer Collection (1350) CIP #: 5048 New Project Project Update CIP Title: Lift Station Rehabilitation Neighborhood: Investment Objective: Operational Impact: Objective: Update Golf Couse Motor Control Center, Shelter, and PLC Justification: Existing reclaimed water pumping station on the City Golf Course is in vast need of improvement. The existing center poses a dangerous health hazard and the electrical system is mostly obsolete. Scope: Due to the flat terrain within the City, the wastewater system contains 44 lift stations to convey wastewater from customers to the two major pump stations for transmission to the Wastewater Treatment Plant. In additon the City also has a reclaimed water pumping station that irrigates the City Golf Course. Items included in this project include retrofitting the existin reclaimed pumping system in order to improve or keep the same level of service. These retrofits sometimes require relocation and installation of a new wet well, pumps, and piping. Current Year Objectives: Provide design, engineering for a new motor control center, shelter, and PLC while keeping the Golf Course operaional. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 400,000 50,000 50,000 50,000 50,000 600,000 - - 400,000 50,000 50,000 50,000 50,000 600,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 400,000 400,000 Golf Course Pumping Station 50,000 50,000 LS #8 50,000 50,000 LS #15 50,000 50,000 LS #4 50,000 50,000 LS #11 400,000 50,000 50,000 50,000 50,000 600,000 Note: Totals for funding sources and project expenses must reconcile for each year. 198  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - (25,000) (25,000) (25,000) (25,000) (100,000) Preventative maintenance minimizes Capital Outlay - emergency repairs Total - (25,000) (25,000) (25,000) (25,000) (100,000) Project Update/Carry-Over Status: All prior year objectives are complete. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 LS # 3 Wet well, electrical 238,572 FY 2013-14 N/A - FY 2012-13 N/A - FY 2011-12 N/A - FY 2010-11 LS # 8 Wet wells, pumps, valves 9,250 247,822 199  Capital Improvement Project (CIP) Department & Division: Engineering & Utility Services / Stormwater (1380) CIP #: 5019 New Project Project Update CIP Title: Stormwater Improvements Neighborhood: Investment Objective: Operational Impact: Objective: Replace and Improve Stormwater Infrastructure Justification: Stormwater infrastructure ensures the proper quantity and quality of stormwater runoff, thereby protecting the health and safety of our citizens. Scope: This program involves the replacement or improvement of stormwater infrastructure, and also serves to address water quanity/flooding as identified in the City's Stormwater Master Plan. Current Year Objectives: Stormwater Improvements as identified in the 5-year schedule listed in the City's Stormwater Master Plan. Financial Information FUNDING SOURCES Funding Type Fund FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 450,000 80,000 450,000 450,000 450,000 1,880,000 370,000 370,000 - 450,000 450,000 450,000 450,000 450,000 2,250,000 PROJECT EXPENSES Activity FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments 450,000 450,000 450,000 450,000 450,000 2,250,000 - - - - 450,000 450,000 450,000 450,000 450,000 2,250,000 Note: Totals for funding sources and project expenses must reconcile for each year. 200  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 5-Year Total Comments Payroll - Operating - (20,000) (20,000) (20,000) (20,000) (80,000) No operating impact, but quality of life Capital Outlay - improvement for residents Total - (20,000) (20,000) (20,000) (20,000) (80,000) Project Update/Carry-Over Status: All prior year objectives are complete. Prior Year Activities Fiscal Year Activities Expense FY 2014-15 Lake Drive NW 6,653 FY 2013-14 N/A - FY 2012-13 N/A - FY 2011-12 N/A - FY 2010-11 Fountainhead Condos 118,851 125,504 201 202 Statistical Information HISTORY & PROFILE The City of Fort Walton Beach, Florida prides itself on being a small, family-oriented seaside community boasting a downtown area that was home to a significant prehistoric Native American community on the Gulf Coast of Northwest Florida. Situated at the junction of two major highways - US 98 (Miracle Strip Parkway) and SR 85 (Eglin Parkway) - Fort Walton Beach enjoys the benefits of its crossroads location along the coastal portion of the Northwest Florida regional transportation network. The City offers a full-service government providing police and fire protection; cultural and recreational activities including parks, a library, a museum, and two championship golf courses; planning and zoning; public works such as street, sidewalk, right-of-way, and cemetery maintenance; utilities service including water, sewer, and storm water; and garbage and recycling collection to a coastal community of 20,869 full-time residents. The City has an exciting and romantic history. As early as 600 B.C., Indian tribes were attracted to Fort Walton Beach from the Mississippi and Tennessee River Valleys and the Southeast Georgia coast. The beginning for the City occurred following the War Between the States when Alabama war veteran John Brooks selected a site of 111 acres where he built a three-room cabin in 1867. Other settlers soon followed. By 1884, the population of the area required establishment of a small schoolhouse. In 1902, the first hotel, Brooks House, was built along the sound and shortly thereafter the first post office was built in 1906. The Montgomery, Alabama, Maxwell Field military base developed an airfield in Fort Walton in 1933 on 137 acres of land and used it as a bombing and gunnery range. The most significant factor in the City's growth was the creation and later expansion, of that airfield, which is now Eglin Air Force Base (the largest military installation in the world) in 1937, the year the City Charter was adopted. Originally chartered as a municipality under the laws of the State of Florida, actual formation of the City was in 1941 when the Florida legislature First Schoolhouse officially named it the Town of Fort Walton. In 1953, the Florida Legislature granted the City a new charter at which time the name was changed to Fort Walton Beach. The name Walton originates from Colonel George Walton, who was Secretary of the East-West Florida Territory in 1822-26 and son of George Walton, signer of the Declaration of Independence and Governor of Georgia. The presence of the military base provided the key economic stimulus for the City's early growth, supplemented by the attractiveness of the location. The City enjoyed a substantial population and economic boom from the 1950's through the end of the 1970's. Subsequently, things started to slow down. The military base became less important to the City's economy than the growing tourism industry. In the late 1960’s and early 1970’s Fort Walton Beach began to experience a decline in economic prosperity, some of which can be attributed to the utility and transportation infrastructure getting older and commercial and residential structures becoming deteriorated. New development began to take place in the surrounding communities. The City, having nearly run out of developable land, started to focus attention on finding ways to induce private enterprise investment in the City and thus capturing a greater share of the local and regional market. The City’s premier gathering place along the Santa Rosa Sound has been the Fort Walton Landing Park since its purchase in 1986. Building upon that with the complete reconstruction of Brooks Street, including the Brooks Bridge Park in 2013, the City’s downtown waterfront was opened up to an extent never before realized and spurred economic growth downtown. Outside of downtown, the City completed construction of a new recreational complex, which has added to the attraction of the City. Downtown Redevelopment: Brooks Bridge Park Recreation Complex – slated to open Summer 2014 City of Fort Walton Beach, FL 203 Statistical Information DATE OF INCORPORATION: June 16, 1941 FORM OF GOVERNMENT: Council & Manager PAVED STREETS: 93.12 miles GEOGRAPHIC AREA: 7.41 square miles SIDEWALKS: 64.73 miles TAXABLE ASSESSED VALUE: $1,187,115,131 WATER & SEWER LINES: 283.67 miles CITY MILLAGE RATE: 5.7697 STORM DRAIN: 42.05 miles POPULATION: 20,869 POLICE STATIONS: 1 FIRE STATIONS: 2 EMPLOYEES: 319 positions, 292.03 FTE’s LIBRARIES: 1 MUSEUMS: 4 SWORN POLICE OFFICERS: 43 18-HOLE GOLF COURSES: 2 FIREFIGHTING PERSONNEL: 36 ACRES OF PARKS: 206 CITY NEIGHBORHOODS (un-shaded portions are not in the City limits) KENWOOD SOUTH BAYOU GARNIERS BEACH W.E. COMBS NORTHWEST OAKLAND FERRY PARK BEAL SEABREEZE PARKWAY ELLIOTT'S POINT EAST MIRACLE STRIP City of Fort Walton Beach, FL 204 Statistical Information BEAL PARKWAY CHARACTERISTICS: Mostly Residential, CRA District BOUNDARIES: The Beal Parkway Neighborhood includes much of the City’s central core. It includes all lands between Eglin Parkway and Beal Parkway north of Second Street and north of First Street west of Harbeson Avenue. It extends north to Hughes Street and also includes the properties that lie between Robinwood Drive and Beal Parkway and between First Street and Hollywood Boulevard. All parts of the Kelly Subdivision and First Addition to Kelly Subdivision in the area of Comet Street are also included. ATTRIBUTES AND QUALITIES: The Beal Parkway Neighborhood is home to the City's new Public Safety Complex housing police and fire services. The neighborhood includes most of the City's areas in need of code enforcement and rehabilitation activities. The area has one of the highest crime rates in the City. Not surprisingly, the City has targeted funds into this area from the HUD Community Development Block Grant (CDBG) program. Through diligent code enforcement and crime prevention activities, which are presently centered in the Police Department’s Community Policing Program, much progress has been made to improve conditions in this neighborhood. However, there are still many improvements needed. To meet those needs, the City’s Redevelopment Area was expanded to include this area in order to provide additional funding sources to remedy the blight in this area. Substantial land use changes encouraging mixed-uses and de-emphasizing heavy commercial activities will encourage expenditure of private capital in this area. New development is needed to infill parcels which developers have ignored due to lack of infrastructure, which is available in the newer neighborhoods of the City. EAST MIRACLE STRIP CHARACTERISTICS: Primarily Commercial, CRA District, Waterfront BOUNDARIES: The East Miracle Strip Neighborhood lies entirely within the Community Redevelopment Area. The boundaries are Elm Avenue extended to Choctawhatchee Bay to the east; Choctawhatchee Bay to the south; the common property line between the St. Simon’s Episcopal Church/The Boat Marina on south side of US 98 and Beal Parkway on the north side of US 98 to the west; and to the north following First Street from Beal Parkway east to Harbeson Avenue then Second Street and then east to Chicago Avenue. ATTRIBUTES AND QUALITIES: The East Miracle Strip Neighborhood is the former MainStreet area, also referred to as Downtown. This area encompasses the oldest areas of the City and, not surprisingly, is the location of most of the City’s historic structures and sites. Land use is primarily business, which caters to both the local population and the needs of tourists which cannot be met on Okaloosa Island. US 98 and Eglin Parkway (SR85) merge in this area often forming a traffic bottleneck at the foot of Brooks Bridge. The area is central to the redevelopment planning of the CRA and is seeing an upsurge in interest in the redevelopment of prime waterfront properties currently underdeveloped with older single family residences (many locally historic). National historic treasures located here include the Gulfview Hotel site and the Indian Temple Mound. This area includes most of the area forming the designated “Main Street” Program by the Florida Department of State in 1997. The City's museum and new library are also located in this neighborhood. ELLIOTT'S POINT CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Elliott's Point Neighborhood refers to the southeastern portion of the City. While Elliott’s Point Subdivision and subsequent additions to the original subdivision include lands north and south of Hollywood Boulevard east of Ferry Road, the neighborhood known as Elliott’s Point is that area south of Hollywood Boulevard and east of Chicago Avenue. The eastern and southern boundaries are Choctawhatchee Bay. ATTRIBUTES AND QUALITIES: The Elliott's Point Neighborhood is almost entirely comprised of residential land use. The waterfront properties are all single family residential as are the more eastern inland properties. The western properties are mostly multi- family residentially, although much of the Ocean City Subdivision portion of the neighborhood still exists as single family residential land use. Many of the city’s older homes and most prestigious newer homes are co-located in this neighborhood which is characterized by its Spanish moss-laden Oak trees which canopy the many streets. Unfortunately, many of the older frame vernacular homes are being razed for development of more modern homes rather than restored or improved, although some are receiving additions and a new coat of paint. There are no public schools located within this neighborhood that form a central public place, but there are several churches that serve as neighborhood gathering places. The neighborhood also features public parks like Villa Russ Park, which is surrounded by homes and is concealed from casual notice by passersby. Waterfront access is available at Hood Avenue, the end of Hollywood Boulevard, at Shore Drive east of Bay Drive, at the south end of Bay Drive and at Walkedge Drive where there is also a small boat ramp facility. FERRY PARK CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Ferry Park Neighborhood is located in the northeast corner of the main portion of the City. The boundaries are Cinco Bayou to the north; Choctawhatchee Bay to the east; Hollywood Boulevard to the south; and Vine Avenue, Buck Drive, Uptown Station, and the Town of Cinco Bayou to the west. ATTRIBUTES AND QUALITIES: The Ferry Park Neighborhood is comprised almost entirely of single-family residential homes from City of Fort Walton Beach, FL 205 Statistical Information the most prestigious to more modest dwellings. Everyone knows the prestigious names Sudduth Circle, Yacht Club Drive and Bay Drive. Unfortunately, the neighborhood includes several properties that are constantly on the list of code enforcement violations, properties that have not been properly maintained and therefore devalue the other well-maintained homes. This neighborhood surrounds the City’s Ferry Park/Docie Bass Recreation Center/Elliotts Point Elementary School Complex located at the intersection of Hughes Street with Ferry Road. Other prominent features include Goodthing Lake, formerly Lake Earl, a brackish body of water with a precarious outlet to Choctawhatchee Bay. Land uses also include a few residence-offices along Buck, Staff and Hospital Drives as well as the former hospital site, now an adult congregate living facility (ACLF) and the County Health Department Offices. There is also a small amount of neighborhood convenience commercial uses along Hollywood Boulevard in the southwestern corner of the neighborhood. At the end of Ferry Drive is the well-known Fort Walton Yacht Club, a private yacht club. GARNIER'S BEACH CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The Garnier's Beach Neighborhood is somewhat isolated from the rest of the City. It lies between the unincorporated area of Okaloosa County known as Ocean City and Cinco Bayou (water body). The boundaries of this neighborhood are at South Street on the north, Choctawhatchee Bay on the east, Cinco Bayou on the South, and Cinco Bayou and Eglin Parkway on the west. The Town of Cinco Bayou lies immediately south of this neighborhood at the foot of the Cinco Bayou Bridge where Eglin Parkway crosses Cinco Bayou. ATTRIBUTES AND QUALITIES: The Garniers Beach Neighborhood is almost entirely comprised of the subdivision named Garniers Beach, which was platted in 1949-50 and is one of the oldest areas of the City. The residential area is small in size, just 247 houses. This neighborhood also includes a waterfront city park, Garniers Beach Park. Commercial uses include a house converted to an insurance office at the southeast corner of South Street and Eglin Parkway; a restaurant located at the southwest corner of Eglin Parkway and South Street; and Mariner Plaza Shopping Center. The neighborhood’s location makes it a wonderful hideaway from the hustle and bustle along Eglin Parkway. The area is similar to Bay Drive/Brooks Street in Elliott's Point in that it has large trees forming a canopy along most of its streets. While most of the homes are modest in size there has been a recent trend where homes are being resold, remodeled and enlarged, especially those facing the Bay and Bayou. KENWOOD CHARACTERISTICS: Primarily Residential BOUNDARIES: The Kenwood Neighborhood is bounded on the north by the U.S. Government’s Eglin Air Force Base Reservation; on the east by Chula Vista Bayou and Garnier's Bayou; on the south by Don’s Bayou, Racetrack Road and Bob Sikes Boulevard; and on the west by Denton Boulevard, Hospital Drive and Lewis Turner Boulevard. ATTRIBUTES AND QUALITIES: The Kenwood Neighborhood is one of the most desired residential locations in the City, blending the prestige of a golf course setting with the natural waterfront tranquility of Bass Lake and adjacent bayous. The City bought the land for the golf course from the Federal Government in the 1960’s for the purpose of providing active and passive recreation opportunities and open space. The City built and maintains two quality 18 hole courses, The Pines and The Oaks. The neighborhood is largely residential and is comprised of single family homes and multi-family complexes, Choctawhatchee high school , Pryor middle school, Kenwood elementary school, the City’s Golf Club, Fire Station #2, and Choctaw Plaza. This neighborhood represents the entire area located within the City limits in the area of the Golf Course and is often referred to as the “Golf Course Area”. Over the last few decades hundreds of properties have voluntarily annexed to the City forming the Kenwood Neighborhood as it is now constituted; however, there are substantial areas still located in unincorporated Okaloosa County adjacent to this neighborhood, meaning the problems created by irregular municipal boundaries will persist and the Kenwood Neighborhood will remain a distant mile and one-half from the nearest part of the original City limits. NORTHWEST CHARACTERISTICS: Primarily Residential BOUNDARIES: The Northwest Neighborhood is located in the northwest quadrant of the City. Its boundaries are Beal Parkway NW to the north; the Beal Parkway Neighborhood to the east; Jet Drive, Silva Drive, Willard Road and Holmes Boulevard to the south; and Wright Parkway to the west. ATTRIBUTES AND QUALITIES: The Northwest Neighborhood includes a full range of land use types. Most of the land is comprised of single family residential homes in subdivisions. There are also some multiple family projects primarily located on the fringes of the neighborhood along collector streets such as Wright Parkway and Robinwood Drive, and along Alabama Avenue. Strip commercial development is located along Beal Parkway lying south of its intersection with Yacht Club Drive. Heavy businesses, including moving companies, warehouses and automotive repair and servicing are located along Industrial Street and Hollywood Boulevard in the southeastern portion of the neighborhood. Silver Sands Elementary School is located in the Northwest Neighborhood. The neighborhood is well provided with recreation facilities such as Jet Stadium, Jet Drive Park, a neighborhood park which has active recreation facilities, and Memorial Drive Park which provides passive recreation opportunities. Three other parks provide 12.6 acres of additional open space, although they have not been developed. The Northwest Neighborhood also includes the City-owned Beal Memorial Cemetery and the U.S. Postal Service Office. The diversity of land use types has created some land use conflicts between single family residential areas and more intense commercial/industrial zoning and land use. The Northwest Neighborhood does contain some of the more desirable inland areas to reside in, such as Bayou Woods and Vesta Heights Subdivisions. It also contains some of the City of Fort Walton Beach, FL 206 Statistical Information areas which require attention by the City to see that properties are properly maintained. OAKLAND CHARACTERISTICS: Residential BOUNDARIES: The Oakland Neighborhood is bounded by Northwest Neighborhood to the east, Hollywood Boulevard and the City of Mary Esther to the south, the City of Mary Esther and Mary Esther Cutoff to the west, and Mary Esther Cutoff to the north. ATTRIBUTES AND QUALITIES: The Oakland Neighborhood’s predominant land use is detached single family residential homes in platted subdivisions. This neighborhood also has a number of multiple family projects, primarily zero-lot line and townhomes. Strip commercial development is located along Mary Esther Cutoff and that portion of Beal Parkway lying south of its intersection with Yacht Club Drive. Businesses, such as warehouses and automotive repair and servicing are located along Hollywood Boulevard in the eastern portion of the neighborhood. There is a small convenience commercial area along Wright Parkway north of Hollywood. Bruner Middle School is the only school located in this neighborhood. The neighborhood is well provided with recreation facilities such as Fred Hedrick Community Center, the Municipal Tennis Center and Oakland Heights School Athletic Fields. Cecelia Park is a mini-park that provides passive recreation opportunities. The Oakland Neighborhood also includes the City’s Public Works Maintenance Yard located on Hollywood Boulevard between Jet Drive and Memorial Parkway and Liza Jackson Charter School. SEABREEZE CHARACTERISTICS: Mixed Zoning, Waterfront BOUNDARIES: The Seabreeze Neighborhood extends from Hollywood Boulevard on the north, Bass Avenue and Robinwood Drive to the east, Santa Rosa Sound on the south, and the City of Mary Esther on the west. ATTRIBUTES AND QUALITIES: The Seabreeze Neighborhood is one of the most diverse neighborhoods relative to land use, including single family residential in the Santa Rosa Park, Seabreeze and Santasia Park Subdivisions, multiple family residential in the Fountainhead and Jackson Trail Apartment Complexes, professional offices in complexes like Paradise Village, highway commercial uses like the restaurants, hotel/motels and new car dealerships, light industrial uses like the United Parcel Service and Keego Brick; and utilities like Gulf Power Company. There is an abundance of public and quasi-public land uses such as schools (Edwins Elementary and Fort Walton Beach High) and churches (St. Mary’s Catholic, First Church of Christian Science, Holy Trinity Lutheran Church, Nazarene Church, and the Seventh Day Adventists). St. Mary’s also has a parochial school for First through Eighth grades. Public parks include Liza Jackson Park and the Memorial Park/Senior Citizens Center. SOUTH BAYOU CHARACTERISTICS: Residential, Waterfront BOUNDARIES: The South Bayou Neighborhood's southern boundary is the major arterial road Beal Parkway NW. The eastern boundary is where the City limits abut those of the Town of Cinco Bayou. To the west lies unincorporated Okaloosa County near where Mary Esther Cutoff (SR 393) intersects Beal Parkway. ATTRIBUTES AND QUALITIES: The South Bayou Neighborhood is one of the most prestigious in the City. Many fine homes are located along the waterfront on large lots at the end of the numerous cul-de-sacs. Most of the streets begin at Beal Parkway and wind toward the waterfront. This area also has a nice tree canopy along many of the streets. There are several passive parks located throughout the neighborhood, Briarwood Park, Mimosa Park and Ewing Park. The neighborhood is almost entirely composed of single family detached residential subdivisions. The lone exception is a small commercial area located at Howell Drive/Beal Parkway comprising an office for a cellular phone company and a medical office. W.E. COMBS CHARACTERISTICS: Primarily Commercial BOUNDARIES: The Combs-New Heights Neighborhood is comprised largely of the City’s Commerce and Technology Park. It is bounded on the north by unincorporated Okaloosa County, on the east by the Sylvania Heights area of Okaloosa County and Mary Esther Cut-Off, on the south by the City of Mary Esther and to the west by Hurlburt Field, which is part of the Eglin Air Force Base Complex. ATTRIBUTES AND QUALITIES: The Combs-New Heights Neighborhood includes Combs-New Heights elementary school, which gives the neighborhood its name, and dates to the 1950’s and 1960’s when most of the residential areas were platted. These subdivisions were annexed to the City by special election for large areas and by individual voluntary requests during the early 1960’s. The residential area is a quiet area which lies between Gap Creek and Lovejoy Road and until the early 1990’s had no sanitary sewer or paved roads. The residential area’s proximity to the industrial and heavy business area to the south and west as well as the very rundown unincorporated area, Sylvania Heights, located to the east, provides a myriad of incompatible land uses. Hurlburt Arms, a multifamily subdivision/apartment complex, is an enclave that lies between Mary Esther on the south, east and west, and the City’s Industrial Park on its north, near Anchors Street. A large portion of this neighborhood is industrial, warehousing and wholesaling enterprises, which were developed on land owned and strictly controlled by the City from the1960’s until 1994. Most of the industrially zoned lands are developed although there are still several tracts that have never been sold. City of Fort Walton Beach, FL 207 Statistical Information LOCATION Jacksonville Fort Walton Beach Tallahassee Orlando Tampa Miami WEATHER Summer Temp. 83°F Winter Temp. 61°F Annual Rainfall 62” LOCAL AREA ECONOMY Top 10 Employers Employer Product/Service Employees * USAF – Eglin Air Force Development Test Center 19,754 ** USAF – Hurlburt Air Force Special Ops Command 10,495 Okaloosa County School District Education Services 3,324 Okaloosa County *** Local Government Services 1,444 Jacobs Technology – TEAS Group Military Technical Support 1,000 Fort Walton Beach Medical Center Medical Services 1,000 L-3 Crestview Aerospace Military Technical Support 800 Lockheed Martin Corporation Military Technical Support 800 InDyne Inc. Military Technical Support 800 Northwest Florida State College Education Services 738 *Includes military, civilian, and contractor personnel **Includes military and civilian personnel ***Includes County Commission, Clerk of Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector Non-Agricultural Employment by Industry Federal Government, 9.7% State & Local Other Services, 4.1% Government, 9.3% Mining, Logging, & Construction, 5.8% Leisure & Hospitality, 18.5% Manufacturing, 3.7% Trade, Transportation, & Utilities, 17.0% Education & Health Services, 10.9% Information, 1.1% Professional & Business Financial Activities, Services, 13.8% 6.2% City of Fort Walton Beach, FL 208  Statistical Information DEMOGRAPHICS FWB Population by Race FWB Age Distribution 100% Two or More Races 4500 90% Native Hawaiian or Pacific 4000 Islander American Indian or Alaka 80% 3500 Native Asian 70% 3000 Hispanic or Latino 60% 2500 People Black 50% 2000 White 40% 1500 30% 1000 20% 500 10% 0 Under 10 10-19 20-29 30-39 40-49 50-59 60-64 65+ 0% FWB Population Housing Units 22000 20000 18000 Owner Occupied, 16000 5160, 61% 14000 People 12000 10000 8000 6000 4000 2000 Renter Occupied, 3241, 39% 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Median Income by Florida County (in thousands) $75 $60 $45 $30 $15 $0 Taylor Indian River Citrus Pinellas Columbia Okeechobee Dixie Lake Orange Osceola Seminole Charlotte Manatee Lee Lafayette Okaloosa Monroe Marion Desoto Hendry Levy Madison Hamilton Washington Polk Bradford Liberty Jackson Broward Palm Beach Martin Union Hernando Hillsborough Pasco Walton Bay Brevard Gadsden Jefferson Leon Putnam Duval Gilchrist Gulf Flagler Sumter Collier Baker Glades Highlands Holmes St. Johns Hardee Suwannee Volusia Miami-Dade St. Lucie Sarasota Escambia Santa Rosa Wakulla Alachua Calhoun Franklin Clay Nassau City of Fort Walton Beach, FL 209 Statistical Information PROPERTY TAXES Taxable Assessed Value Comparison (in millions) $4,500 $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $0 Cinco Bayou Crestview Destin Fort Walton Laurel Hill Mary Esther Niceville Shalimar Valparaiso Beach 2011 2012 2013 2014 2015 Property Tax Burden Comparison for Okaloosa County’s Residents Total Ad Valorem Municipality Millage Taxable Value Population per Capita Laurel Hill 14.2476 $15.2M 561 $387 Valparaiso 16.2476 $197.5M 5,263 $610 Crestview 18.5942 $952.4M 23,438 $756 Mary Esther 15.7476 $267M 4,077 $1,031 Niceville 14.4476 $930.2M 13,489 $996 Fort Walton Beach 16.5173 $1187.1M 20,811 $942 Shalimar 15.1476 $90.8M 742 $1,853 Cinco Bayou 16.1476 $48.6M 401 $1,956 Destin 13.2476 $4283.4M 18,131 $3,130 Okaloosa County* 14.4966 $15039.8M 200,895 $1,085 *Multiple fire districts serve the unincorporated areas, with varying millage rates Fort Walton Beach is the only full-service city, providing police, fire, water & sewer, garbage, and stormwater services along with recreational programs, senior center, library, museums, and two 18-hole golf courses. Top 10 Fort Walton Beach Taxpayers - 2014 Taxpayer Total Taxable Value Percentage Gulf Power Co. $ 17,924,703 1.56% Suso 2 Uptown, LP 14,293,746 1.24% Fort Walton Machining, Inc. 6,090,252 0.53% Cox Communications Gulf Coast, LLC 6,071,539 0.53% Pacifica Walton Beach, LLC 5,874,093 0.51% 99 Eglin LTD 5,832,398 0.51% Embarq Corp. 5,207,740 0.45% HSU Paul S & Majes 4,841,868 0.42% DRS Training & Control 4,776,715 0.42% FNBT.COM Bank 4,677,929 0.41% $ 75,590,983 6.58% Other Taxpayers $ 1,073,967,891 93.42% Total Taxable Assessed Value $ 2,223,526,765 100.00% City of Fort Walton Beach, FL 210 Statistical Information SELECT FEE SCHEDULES Water & Wastewater Rates Effective October 1, 2015 (1,2) Residential Commercial Monthly Water Rates (3) (3) Res 2014-21 10/28/14 Inside Outside Inside Outside (4) Lifeline Rate $10.21 $12.76 $10.21 $12.76 Res 2014-21 10/28/14 Monthly Base Charge, Meter Size: Res 2014-21 10/28/14 3/4" $10.21 $12.76 $10.21 $12.76 Res 2014-21 10/28/14 1.0" $10.21 $12.76 $10.21 $12.76 Res 2014-21 10/28/14 1.5" $13.88 $17.35 $13.88 $17.35 Res 2014-21 10/28/14 2.0" $23.58 $29.48 $23.58 $29.48 Res 2014-21 10/28/14 3.0" $35.93 $44.91 $35.93 $44.91 Res 2014-21 10/28/14 4.0" $44.94 $56.14 $44.94 $56.14 Res 2014-21 10/28/14 6.0" $71.44 $89.30 $71.44 $89.30 Res 2014-21 10/28/14 8.0" & 10.0" $107.05 $133.81 $107.05 $133.81 Res 2014-21 10/28/14 Multi-Residential / Multi-Commercial, $7.56 $9.45 $10.21 $12.76 Res 2014-21 10/28/14 Additional per Unit (3) Gallonage Rate-per 1,000 gallons per unit Inside Outside Res 2014-21 10/28/14 Block 1 (0-2,000) Included in Monthly Base Charge Res 2014-21 10/28/14 Block 2 (2,001 - 4,000) $3.04 $3.80 Res 2014-21 10/28/14 Block 3 (4,001 - 8,000) $3.75 $4.69 Res 2014-21 10/28/14 Block 4 (8,001 +) $5.58 $6.98 Res 2014-21 10/28/14 (2) Monthly Wastewater Rates Residential Commercial Res 2014-21 10/28/14 (4) Lifeline Rate $22.38 Res 2014-21 10/28/14 (6) + Diminishing Charge $0.18 $0.18 Res 2014-21 10/28/14 (4) Total Lifeline Rate $22.56 $27.04 Res 2014-21 10/28/14 Monthly Base Charge $22.38 $26.86 Res 2014-21 10/28/14 (6) + Diminishing Charge $0.18 $0.18 Res 2014-21 10/28/14 Monthly Base Charge $22.56 $27.04 Res 2014-21 10/28/14 (4,5) Gallonage Rate-per 1,000 gallons per unit Res 2014-21 10/28/14 Block 1 (0-2,000) Included in Monthly Base Charge Res 2014-21 10/28/14 Block 2 (2,001 +) $7.03 $8.44 Res 2014-21 10/28/14 (6) + Diminishing Charge $0.18 $0.18 Res 2014-21 10/28/14 Block 2 (2,001 +) $7.21 $8.62 Res 2014-21 10/28/14 (1) (2) Irrigation customers subject to water rates as outlined herein; Monthly Base Charge is per Unit. Residential Single Family and Commercial count as (3) (4) 1 unit. Multi-Family and Multi-Commercial are billed according to meter size and unit count; Outside City surcharge of 25% for water; Single (5) family residence with less than 2,000 gallons per month; Residential service capped at 16,000 gallons per unit. Diminishing charge is adjusted annually and is used for capital projects in the wasterwater operations. Stormwater Management Fee Effective October 1, 2015 Residential Property (includes all single family $4.25 per month Res 2014-21 10/28/14 and multi-family residential dwelling units) per residential dwelling unit Base ERU = Total impervious surface on Commercial Property property divided by the residential ERU of 3,200 Res 2014-21 10/28/14 S.F. or one (1) ERU, whichever is greater City of Fort Walton Beach, FL 211 Statistical Information Basic Garbage Rates Residential: Garbage Tipping* Total One Container $10.60 $6.45 $17.05 Res 2013-2 01/08/13 Two Containers $21.20 $12.80 $34.00 Res 2013-2 01/08/13 Residential Dumpsters, Individual meters $10.60 $6.45 $17.05 Res 2013-2 01/08/13 Commercial: One Container $28.60 $7.25 $35.85 Res 2013-2 01/08/13 Two Containers $57.20 $14.55 $71.75 Res 2013-2 01/08/13 Sharing Dumpster (Minimum charge) $28.60 $7.25 $35.85 Res 2013-2 01/08/13 2 Cubic Yards: 2 Cubic Yards, 2 x week $60.70 $52.40 $113.10 Res 2013-2 01/08/13 2 Cubic Yards, 3 x week $91.05 $78.50 $169.55 Res 2013-2 01/08/13 2 Cubic Yards, 4 x week $121.45 $104.55 $226.00 Res 2013-2 01/08/13 2 Cubic Yards, 5 x week $151.75 $130.70 $282.45 Res 2013-2 01/08/13 2 Cubic Yards, 6 x week $182.10 $156.80 $338.90 Res 2013-2 01/08/13 4 Cubic Yards: 4 Cubic Yards, 2 x week $85.70 $104.55 $190.25 Res 2013-2 01/08/13 4 Cubic Yards, 3 x week $128.55 $156.80 $285.35 Res 2013-2 01/08/13 4 Cubic Yards, 4 x week $171.40 $209.05 $380.45 Res 2013-2 01/08/13 4 Cubic Yards, 5 x week $214.25 $261.30 $475.55 Res 2013-2 01/08/13 4 Cubic Yards, 6 x week $257.10 $313.55 $570.65 Res 2013-2 01/08/13 6 Cubic Yards: 6 Cubic Yards, 2 x week $112.50 $156.80 $269.30 Res 2013-2 01/08/13 6 Cubic Yards, 3 x week $168.75 $235.20 $403.95 Res 2013-2 01/08/13 6 Cubic Yards, 4 x week $224.95 $313.55 $538.50 Res 2013-2 01/08/13 6 Cubic Yards, 5 x week $281.20 $391.90 $673.10 Res 2013-2 01/08/13 6 Cubic Yards, 6 x week $337.45 $470.35 $807.80 Res 2013-2 01/08/13 8 Cubic Yards: 8 Cubic Yards, 2 x week $135.70 $209.05 $344.75 Res 2013-2 01/08/13 8 Cubic Yards, 3 x week $203.55 $313.55 $517.10 Res 2013-2 01/08/13 8 Cubic Yards, 4 x week $271.40 $418.05 $689.45 Res 2013-2 01/08/13 8 Cubic Yards, 5 x week $339.25 $522.60 $861.85 Res 2013-2 01/08/13 8 Cubic Yards, 6 x week $407.10 $627.05 $1034.15 Res 2013-2 01/08/13 One time fee to change size of dumpster $25.00 Res 07-15 09/05/07 Compactor Commercial Rate x 3 x Bulk Container(s) Res 2012-3 02/14/12 *The Tipping Component of Fees will be adjusted based on the City's current contract with Allied Waste. Res 2013-2 01/08/13 Commercial Recycling Rates 4 Cubic Yards: Garbage Tipping* Total 4 Cubic Yards, 2 x week $112.70 $0.00 $112.70 Res 2012-6 03/27/12 4 Cubic Yards, 3 x week $169.00 $0.00 $169.00 Res 2012-6 03/27/12 4 Cubic Yards, 4 x week $225.35 $0.00 $225.35 Res 2012-6 03/27/12 4 Cubic Yards, 5 x week $281.70 $0.00 $281.70 Res 2012-6 03/27/12 6 Cubic Yards: 6 Cubic Yards, 2 x week $169.00 $0.00 $169.00 Res 2012-6 03/27/12 6 Cubic Yards, 3 x week $253.50 $0.00 $253.50 Res 2012-6 03/27/12 6 Cubic Yards, 4 x week $338.00 $0.00 $338.00 Res 2012-6 03/27/12 6 Cubic Yards, 5 x week $422.50 $0.00 $422.50 Res 2012-6 03/27/12 8 Cubic Yards: 8 Cubic Yards, 2 x week $225.35 $0.00 $225.35 Res 2012-6 03/27/12 8 Cubic Yards, 3 x week $338.00 $0.00 $338.00 Res 2012-6 03/27/12 8 Cubic Yards, 4 x week $450.70 $0.00 $450.70 Res 2012-6 03/27/12 8 Cubic Yards, 5 x week $563.35 $0.00 $563.35 Res 2012-6 03/27/12 Contaminated Load Fee (per dump) - 4 CY $20.00 $31.20 $51.20 Res 2013-2 01/08/13 Contaminated Load Fee (per dump) - 6 CY $20.00 $56.10 $76.10 Res 2013-2 01/08/13 Contaminated Load Fee (per dump) - 8 CY $20.00 $87.20 $107.20 Res 2013-2 01/08/13 City of Fort Walton Beach, FL 212 Statistical Information FIVE-YEAR FINANCIAL FORECASTS General Fund Budget (in millions) $22 $20 $18 $16 $14 $12 $10 $8 $6 $4 $2 $0 2014-15 Budget 2015-16 Budget 2016-17 Estimated 2017-18 Estimated 2017-18 Estimated Personnel Operating Capital Other Revenue Revenue STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS Pro-Forma for Utilities Fund Budget Budget Projected 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 OPERATING REVENUES Charges for services 8,933,647 10,596,961 10,823,300 11,118,400 11,450,400 11,793,912 OPERATING EXPENSES Personal services 2,159,549 2,159,076 2,206,576 2,255,120 2,304,733 2,355,437 Operating 4,560,206 4,534,337 4,625,024 4,717,524 4,811,875 4,908,112 Depreciation 2,164,339 2,164,339 2,164,339 2,164,339 2,164,339 2,164,339 TOTAL OPERATING EXPENSES 8,884,094 8,857,752 8,995,938 9,136,984 9,280,947 9,427,888 OPERATING INCOME (LOSS) 49,553 1,739,209 1,827,362 1,981,416 2,169,453 2,366,024 NON-OPERATING REVENUES (EXPENSES) Other revenue 73,377 102,151 100,000 100,000 100,000 100,000 Interest expense (283,372) (400,704) (394,447) (376,186) (357,452) (338,245) NON-OPERATING REVENUES/(EXPENSES) (209,995) (298,553) (294,447) (276,186) (257,452) (238,245) INCOME (LOSS) BEFORE OPERATING TRANSFERS (160,442) 1,440,656 1,532,915 1,705,231 1,912,001 2,127,779 Transfers in 2,158,692 220,754 178,337 57,359 386,627 410,173 Transfer out - cost allocation (1,012,994) (1,041,639) (1,072,888) (1,105,075) (1,138,227) (1,172,374) Transfer out - franchise/right-of-way access fee (519,267) (619,771) (638,364) (657,515) (657,515) (677,241) CONTRIBUTIONS AND (TRANSFERS) 626,431 (1,440,656) (1,532,915) (1,705,231) (1,409,115) (1,439,442) CHANGE IN NET ASSETS $465,989 $0 $0 $0 $502,886 $688,337 City of Fort Walton Beach, FL 213 Statistical Information STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS Pro-Forma for Sanitation Fund Budget Budget Projected 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 OPERATING REVENUES Charges for services 3,565,600 3,583,500 3,691,005 3,801,735 3,915,787 4,033,261 OPERATING EXPENSES Personal services 1,001,751 1,049,044 1,072,123 1,095,710 1,119,815 1,144,451 Operating 2,128,099 1,805,369 1,841,476 1,878,306 1,915,872 1,954,189 Depreciation 252,543 294,128 294,128 294,128 294,128 294,128 TOTAL OPERATING EXPENSES 3,382,393 3,148,541 3,207,727 3,268,144 3,329,815 3,392,769 OPERATING INCOME (LOSS) 183,207 434,959 483,278 533,592 585,972 640,492 NON-OPERATING REVENUES (EXPENSES) Other revenue 21,000 26,500 27,295 28,114 28,957 29,826 NON-OPERATING REVENUES/(EXPENSES) 21,000 26,500 27,295 28,114 28,957 29,826 INCOME (LOSS) BEFORE OPERATING TRANSFERS 204,207 461,459 510,573 561,705 614,929 670,318 Transfers in - 32,974 - - - - Transfer out - wear & tear on roadways (130,000) (130,000) (130,000) (130,000) (130,000) (130,000) Transfer out - cost allocation - (364,433) (375,366) (386,627) (398,226) (410,173) CONTRIBUTIONS AND (TRANSFERS) (130,000) (461,459) (505,366) (516,627) (528,226) (540,173) CHANGE IN NET ASSETS 74,207 - 5,207 45,078 86,703 130,146 STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS Pro-Forma for Stormwater Fund Budget Projected 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 OPERATING REVENUES Charges for services 573,000 676,700 683,467 690,302 704,108 718,190 OPERATING EXPENSES Personal services 304,327 274,455 280,493 286,664 292,970 299,416 Operating 258,399 149,697 152,691 155,745 158,860 162,037 Depreciation 66,419 85,455 85,455 85,455 85,455 85,455 TOTAL OPERATING EXPENSES 629,145 509,607 518,639 527,864 537,285 546,908 OPERATING INCOME (LOSS) (56,145) 167,093 164,828 162,438 166,823 171,282 NON-OPERATING REVENUES (EXPENSES) Other revenue 4,800 7,700 7,931 8,169 8,414 8,666 NON-OPERATING REVENUES/(EXPENSES) 4,800 7,700 7,931 8,169 8,414 8,666 INCOME (LOSS) BEFORE OPERATING TRANSFERS (51,345) 174,793 172,759 170,607 175,237 179,949 Transfers in 58,176 - - - - - Transfer out - cost allocation - (154,493) (159,128) (163,902) (168,819) (173,883) CONTRIBUTIONS AND (TRANSFERS) - (154,493) (159,128) (163,902) (168,819) (173,883) CHANGE IN NET ASSETS (51,345) 20,300 13,631 6,705 6,418 6,065 City of Fort Walton Beach, FL 214  GLOSSARY OF TERMS ACCRUAL BASIS OF ACCOUNTING A basis of accounting under which the financial effects of transactions, events, and interfund activities are recognized when they occur, regardless of the timing of related cash flows. All proprietary funds use the accrual basis of accounting. AD VALOREM A Latin term meaning “according to value” commonly used when referring to property taxes. ADOPTED BUDGET An annual budget approved by City Council each September detailing the revenues and expenditures of the City for the upcoming fiscal year. ANNUAL BUDGET A budget applicable to a single fiscal year. AMENDED BUDGET A revised version of the adopted budget prepared after the close of each fiscal year to reflect actual revenues and expenditures. AMENDMENT ONE A Florida constitutional amendment approved by voters in 2008 that provides 1) an additional $25,000 homestead exemption, 2) a 10% annual cap for assessed value increases to non-homesteaded properties, 3) a $25,000 exemption for tangible personal property, and 4) portability of accrued “Save Our Homes” benefits. APPROPRIATED BUDGET An expenditure authority created by Ordinance, which is signed into law, and the related estimated revenues. The appropriated budget includes all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes. APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. APPROPRIATION FROM FUND BALANCE A non-revenue funding source used to bridge the gap between anticipated revenues and expenditures in the adopted budget of governmental, special revenue, and similar funds. APPROPRIATION FROM NET ASSETS A non-revenue funding source used to bridge the gap between anticipated revenues and expenditures in the adopted budget of enterprise funds. ASSESSED VALUE A dollar value of property (land and/or structures) assigned by a public tax assessor for the purposes of taxation. BALANCED BUDGET The total of all available financial resources (either on hand at the beginning of the fiscal year or generated during the fiscal year) equals or exceeds the total of all financial requirements (either planned spending during the year or funds required to be on hand at the end of the fiscal year). The requirement for a balanced budget is established at the fund 215  level and must be met for each individual fund budgeted. This differs from a “structurally balanced budget”, which requires recurring revenues to equal or exceed recurring expenditures. BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND Accounts for funds accumulated to meet the requirements of maintaining the City owned cemetery. BETTERMENT An addition to, or change in, a fixed asset other than maintenance, to prolong its life or increase its efficiency. The cost of the addition or change is added to the book value of the asset. BOND A method of issuing debt for the purpose of raising capital, with a term of more than one year and usually with a fixed interest rate. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period of time and the proposed means of financing them. BUDGET AMENDMENT An increase or decrease in the total adopted budget amount. This must be accomplished by an Ordinance approved by the City Council. BUDGET BASIS All funds are budgeted on a cash basis. However, financial statements reflect modified accrual for governmental funds full accrual for proprietary funds. During the year, the City’s accounting system is maintained on the same basis as the adopted budget, which enables department budgets to be easily monitored through the accounting system. The major difference between the budget and GAAP for governmental funds is that certain expenditures (e.g. compensated absences and depreciation) are not recognized for budgetary purposes, but are recorded in the accounting system at year-end. For enterprise funds, the difference between this budget and GAAP is that debt principal payments and capital outlay (i.e. fixed assets) are budgeted as expenditures for budgetary purposes, but depreciation and compensated absences are shown on the financial statements. Staff believes this provides a better day-to-day financial plan. However, all activity is recorded in the accounting system at year-end in accordance with GAAP. BUDGET RESIDUALS Excess budget funds transferred out of an account by the Finance Department once the budgeted expense has been incurred (e.g. capital purchase, maintenance contract). Reallocation of these funds requires City Manager approval. BUDGET TRANSFER A reallocation of funds among line items, within the same fund, with the approval of the City Manager or designee. CAPITAL EXPENDITURE An expenditure affecting the government’s general fixed assets. Capital expenditures are classified as either a capital outlay or capital improvement program. CAPITAL IMPROVEMENT PROGRAM (CIP) A five-year planning and budgeting tool that identifies the acquisition, construction, 216  replacement, or renovation of facilities and infrastructure with a value greater than $25,000 and a useful life of ten years or more. CIP’s may be recurring (e.g. street resurfacing) or non-recurring (e.g. construction of a new park). CAPITAL OUTLAY Generally, a capital outlay item may be defined as an item valued between $500 and $25,000 with a life expectancy of less than 10 years. Capital outlay includes furniture, equipment, and vehicles needed to support the operation of the City’s programs, minor construction projects, landscaping projects, and facility repairs. However, for purposes of budgeting, staff has combined small projects into a CIP when collectively they relate to an overall improvement program or project for a facility or system. For example, the repair of bleachers, batting cages, and lighting at the Softball Complex may be part of a CIP for the renovation of the facility, even though individually the specific items do not meet the CIP threshold. CAPITAL PROJECT There are two types of capital expenditures: infrastructure projects and operating programs. Capital projects are addressed in the CIP and generally include major fixed assets or infrastructure with long-term value, such as buildings, roads, and parks. Capital project costs include all expenditures related to planning, design, equipment, and construction and may involve some form of debt financing. CAPITAL PROJECTS FUND Accounts for the planned capital improvements to municipal facilities and infrastructure construction. CASH BASIS A basis of accounting under which revenues are recognized when cash is received and expenses are recognized when cash is paid. CODE ENFORCEMENT BOARD (CEB) Enforces the provisions of the City code and ordinances (i.e. building maintenance, grass height, signage). The board has the authority to impose administrative fines and other non- criminal penalties. The seven members of the board must be residents of the City of Fort Walton Beach and are appointed to three-year terms. The members are limited to two successive terms. The board meets the second Wednesday of each month at 4 PM in the Council Chambers at City Hall. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND Accounts for funding from the Federal government to provide services to the citizens with a financial need. These services include providing funding to area non-profit social service organizations, rehabilitating single-family homes, and clearing dilapidated structures. COMMUNITY DEVELOPMENT SERVICES (CDS) A City department providing overall direction and supervision of building inspections, code enforcement, planning, zoning, CDBG, and CRA. COMMUNITY REDEVELOPMENT AGENCY (CRA) A public organization that works to improve a specific area (called a Community Redevelopment District) in a community through redevelopment and economic investment. The targeted area must meet the state definition of "slum and blight," which includes 14 conditions such as deteriorating buildings, lack of parking and sidewalks, inadequate roadways, faulty lot layout, flooding problems, and outdated building patterns. 217 COMMUNITY REDEVELOPMENT AGENCY (CRA) BOARD Oversees redevelopment projects and recommends infrastructure improvements within the CRA district. The board endeavors to implement specific projects to encourage redevelopment within the CRA district. The board has seven members who are appointed to four-year terms. Members must either reside in the City or be engaged in business in the CRA district and are limited to two successive terms. The commission meets the first Wednesday of each month at 5:30 PM in the Council Chambers at City Hall. COMMUNITY REDEVELOPMENT AGENCY (CRA) FUND A “discretely presented component unit” that accounts for the revenues and expenditures associated with the CRA. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR) An audited financial report prepared annually per Florida State Statute 218.32. COMPREHENSIVE LAND DEVELOPMENT PLAN A comprehensive plan which “guides public capital investments, other public fiscal policies, operating policies of the Fort Walton Beach government, and the future use of land in the City” per the Local Government Comprehensive Planning and Land Development Regulation Act (Chapter 163, Florida Statutes). The City’s comprehensive plan may be amended up to twice a year and must be evaluated and updated every five years. The plan must address the following elements: Future Land Use; Traffic Circulation; Sanitary Sewer, Solid Waste, Drainage, Potable Water, and Natural Groundwater; Parks, Recreation, and Open Space; Aquifer Recharge; Capital Improvements; Coastal Management; Conservation; Intergovernmental Coordination; and Housing Element. CONNECTION FEE A fee charged to join or to extend an existing utility system. CONTINGENCIES Funds that do not have an identified purpose and are budgeted for unanticipated or emergency purchases or repairs. The State of Florida allows up to a maximum of 10% of anticipated revenues to be allocated toward contingencies. DEBT CAPACITY The amount of debt that can be repaid in a timely manner without forfeiting financial viability. Includes the determination of the appropriate limit to the amount of long-term debt that can remain outstanding at any point of time, as well as the total amount of debt that can be incurred. DEBT RATIO A financial ratio that indicates the percentage of assets that are financed via debt; the ratio of total debt (current and long-term) and total assets (current, fixed, and other). DEBT SERVICE FUND Accounts for the principle and interest payments of General Fund debt. DEPARTMENT A distinct operating unit within the City, normally contained within one fund, that may or may not be subdivided into divisions. DEPRECIATION A portion of the cost of a fixed asset, other than waste, charged as an expense during a 218  particular period. DISCRETELY PRESENTED COMPONENT UNIT In accordance with GASB 14, the City (primary government) is financially accountable if it appoints a voting majority of the component’s governing board and (1) it is able to impose its will on the organization or (2) there is a potential for the organization to provide specific financial benefit to or impose specific financial burden on the City. In addition, component units can be other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. DIVISION A specialized component of a department. ENTERPRISE FUND Accounts for business-type activities of a government that are financed in whole or part by user fees, such as utilities, mass transit, and airports. EQUITY IN POOLED CASH Each fund’s proportionate share of the City’s investment and checking accounts is called equity in pooled cash. The City commingles each fund’s resources for practical and investment purposes, which is permissible by generally accepted accounting principles. EXPENDITURE A decrease in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service, capital outlays, inter- governmental grants, entitlements, or shared revenues. EXPENSE A use of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations. FIDUCIARY FUND Type of fund used to account for assets not available to support the government’s programs that are held in a trustee or agent capacity. Includes private-purpose trust, pension and other employee benefit trust, investment trust, and agency fund types. FISCAL YEAR The City’s budget year, which runs from October 1 to September 30. FORFEITURE An automatic loss of cash or other property as a penalty for not complying with legal provisions and as compensation for the resulting damages or losses. This term should not be confused with confiscation. The latter term designates the actual taking over of the forfeited property by the government. Even after property has been forfeited, it is not considered confiscated until the government claims it. FRANCHISE FEE A fee levied in proportion to gross receipts on business activities of all or designated types of businesses. FULL-TIME EQUIVALENT (FTE) One position funded for a full year. Either one full-time position funded at 40 hours/week for 52 weeks/year or multiple part-time positions whose funding equates to 40 hours/week 219  for 52 weeks/year. 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. FUND BALANCE The difference between current financial assets and liabilities accounted for in a governmental fund; the net available financial resources externally or internally constrained as to use. Might be better described as a measure of liquidity rather than net worth. It attempts to measure how much would be left over at the end of the current fiscal year for the subsequent fiscal year’s budget were the government to budget in accordance with generally accepted accounting principles (GAAP). GASB 34 A new accounting standard issued by the Governmental Accounting Standards Board applicable to all state and local governments. Compliance with GASB 34 is necessary in the preparation of financial statements in accordance with Generally Accepted Accounting Principles. GENERAL FUND Accounts for primarily unrestricted resources and those resources not requiring reporting elsewhere. This fund exists from inception of the government throughout the government’s existence. GENERAL OBLIGATION BOND A bond for which payment is pledged based on the full faith and credit of the issuing government. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) A uniform accounting and financial reporting system used by the City to accurately track all government expenditures, revenues, assets, and liabilities. GOLF ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s golf course operations. GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) A professional association of state and local finance officers that has served the public finance profession since 1906. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) An organization that establishes and improves the standards of state and local governmental accounting and financial reporting to produce meaningful information for users of financial reports. GOVERNMENTAL FUND Type of fund through which most governmental functions typically are financed and accounts for taxes, grants, and similar resources. Includes general, special revenue, capital projects, debt service, and permanent fund types. May be referred to as "source and use" funds. 220 IMPACT FEE Imposed on new construction in order to support specific new demands on a given service (i.e. streets, water lines, sewer lines, parks, police, fire). IMPROVEMENT OTHER THAN BUILDING An attachment or annexation to land that is intended to remain attached or annexed, such as sidewalks, trees, drives, tunnels, drains, and sewers. Sidewalks, curbing, sewers and highways are sometimes referred to as betterments, but the term “improvements” is preferred. INVESTMENT Most commonly, securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in government operations. LAW ENFORCEMENT TRUST and TRAINING FUNDS (LETFs) The Law Enforcement Trust Fund accounts for funds received from the sale of confiscated property that are used for drug enforcement. The Law Enforcement Training Fund accounts for funds received from court fines that are used for additional Police Department training. LEGAL DEBT LIMIT The State of Florida does not place a legal limit of debt on the municipalities. For general obligation debts greater than one year, the City must conduct a voter referendum process. Special revenue debt is pledged by a specific revenue source and limited by available revenue; therefore it is not subject to voter referendum. LEGISLATIVE COMMITTEE ON INTERGOVERNMENTAL RELATIONS Branch of the Department of Revenue that computes and published estimates for the following state-shared revenue sources: communication services tax, half-cent sales tax, local option fuel tax, and municipal revenue sharing. MACHINERY AND EQUIPMENT Property that does not lose its identity when removed from its location and is not changed materially or consumed immediately (i.e. within one year) by use. MAJOR FUND Any fund constituting 10% or more of the appropriated budget, and typically presented separately on summary charts. METROPOLITAN STATISTICAL AREA (MSA) A core area containing a substantial population nucleus, together with adjacent communities having a high degree of social and economic integration with that core. The Fort Walton Beach MSA includes all of Okaloosa County. MILLAGE RATE A tax rate on property expressed in mills per dollar value of property. One mill equals $1 per $1,000 of assessed taxable property value. MODIFIED ACCRUAL BASIS OF ACCOUNTING A basis of accounting under which revenues are recognized in the accounting period in which they become both available and measurable and expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, 221  which should be recognized when due. All governmental funds use the modified accrual basis of accounting. MUNICIPAL PLANNING BOARD (MPB) Acts in an advisory capacity to the City Council on rezoning and development regulations, and monitors the implementation of the City's Comprehensive Plan. The seven members serve four-year terms, must be City of Fort Walton Beach residents, and are limited to two successive terms. The board meets the first Thursday of each month at 5 PM in the Council Chambers at City Hall. MUNICIPALITY A political unit, such as a city, town, or village, incorporated for local self-government. NET ASSETS The difference between assets and liabilities accounted for in an enterprise fund. Might be described as a measure of net worth. It attempts to measure how much left over at the end of the current fiscal year for the subsequent fiscal year’s budget were the government to budget in accordance with generally accepted accounting principles (GAAP). NON-MAJOR FUND Any fund constituting less than 10% of the appropriated budget, and typically presented in the aggregate with like funds on summary charts. NON-OPERATING EXPENSE A fund expense not directly related to the fund’s primary activities. NON-OPERATING REVENUE A fund revenue incidental to or a by-product of the fund’s primary activities. NON-RECURRING EXPENSE A one-time expense, such as the purchase of a computer or a piece of equipment. OPERATING BUDGET A plan of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. OPERATING TRANSFER An inter-fund transfer other than a residual equity transfer (i.e. a legally authorized transfer from a fund receiving revenue to the fund through which the resources are to be expended). ORDINANCE A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Ordinarily, the statutes or charter will specify or imply those legislative actions that must be by ordinance and those that may be by resolution. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments, and service charges, universally require ordinances. PAY AS YOU GO A type of financing whereby current revenues, taxes, and/or grants rather than long term debt are used to pay for capital improvements. 222 PAY AS YOU USE A type of financing whereby long term debt rather than current revenues is used to pay for capital improvements. PERSONAL SERVICES The combination of regular wages, overtime, incentive pay, social security, Medicare, and benefits including deferred compensation, retirement, insurance (dental, health, & life), and worker’s compensation. PLAN FOR NEIGHBORHOOD ACTION (PNA) The action plan developed by each neighborhood in response to the issues and concerns brought forward by that particular neighborhood in the Great Neighborhoods Partnership Program. The PNA’s are then placed in the future land use element of the City’s Comprehensive Plan Directions. PRO FORMA A financial statement for an enterprise fund that illustrates projected cash flows and changes in net assets. Pro forma statements may be used to demonstrate the expected effect of proposed changes to revenues or expenses on the fund’s financial viability. Lenders require such statements to structure or confirm compliance with debt covenants such as debt service reserve coverage and debt to equity ratios. PROPRIETARY FUND Type of fund used to account for a government's ongoing organizations and activities which are similar to those often found in the private sector. Fund types include enterprise and internal service funds. May be referred to as "income-determining" funds. PUBLIC SAFETY The combination of Police and Fire services. RECURRING EXPENSE An expense incurred year after year, such as a maintenance contract for software or equipment. REFUND To pay back or allow credit for an amount due to an over collection or the return of an object sold. RESOLUTION A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. REVENUE An increase in the net current assets of a fund from sources other than expenditure refunds and residual equity transfers. REVENUE BOND A bond whose principal and interest are payable exclusively from earnings of an enterprise fund. ROLL-BACK RATE The millage rate that will provide the same ad Valorem tax revenue for the taxing authority as was levied during the prior year, exclusive of new construction, additions to structures, deletions, increases in the value of improvements that have undergone a substantial rehabilitation which increased the assessed value of such improvements by at least 100 223  percent, and property added due to geographic boundary changes. SANITATION ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s solid waste and recycling operations. “SAVE OUR HOMES” A Florida constitutional amendment approved by voters in 1992 that provides a $25,000 exemption and limits the amount a homestead property can increase in value on the tax rolls each year. The law limits value increases to three percent or a figure equal to the Consumer Price Index - whichever is less. SHARED REVENUE Revenue levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level, with another government or class of governments. SPECIAL PROJECT CARRY-OVER A project carried forward to the next fiscal year due to incompletion. The project was originally budgeted in the year appropriated, so appropriation is likewise carried forward. SPECIAL REVENUE FUND Accounts for resources restricted by law or contract for specific purposes. The fund exists only for the life of the restriction. STATUTE A written law enacted by a duly organized and constituted legislative body. STORMWATER ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s stormwater operations. STRUCTURALLY BALANCED BUDGET Recurring revenues equal or exceed recurring expenditures. This differs from a “balanced budget”, which allows the use of fund balance in the event expenditures exceed revenues. TAX INCREMENT FINANCING (TIF) Florida law allows the use of tax increment financing (TIF) to fund specific public improvement projects in the CRA area. The TIF is determined by the growth in the assessed value of taxable property in the CRA area from the base year to the current tax year and multiplied by the current tax rate for the City and County. TRUTH IN MILLAGE (TRIM) A uniform method for calculating and reporting ad Valorem tax rates in accordance with Chapter 200 of the Florida State Statutes. UTILITIES ENTERPRISE FUND Accounts for the revenues and expenditures of the City’s water and sewer operations. WORKING CAPITAL The difference between current assets and current liabilities reported in a proprietary fund. This measure indicates relative liquidity. 224  ACRONYMS CAFR – Comprehensive Annual Financial Report CEB – Code Enforcement Board CDBG – Community Development Block Grant CDS – Community Development Services CIP – Capital Improvement Program CRA – Community Redevelopment Agency DOR – Department of Revenue FBC – Florida Building Code FRDAP – Florida Recreation and Development Assistance Program FDEP – Florida Department of Environmental Protection FTE – Full-Time Equivalent GAAP – Generally Accepted Accounting Principles GASB – Governmental Accounting Standards Board GFOA – Government Finance Officer’s Association LCIR – Legislative Committee on Intergovernmental Relations LDC – Land Development Code LETF – Law Enforcement Trust/Training Fund MPB – Municipal Planning Board MSA – Metropolitan Statistical Area NPDES – National Pollutant Discharge Elimination System PNA – Plan for Neighborhood Action SRF – State Revolving Fund TIF – Tax Increment Financing TRIM – Truth In Millage 225 226 227 228 229 230 231 232