Fort Walton Beach — Fiscal Year 2011-12 Adopted Budget

FY 2011-12 Adopted Budget City of Fort Walton Beach, FL www.fwb.org  CITY OF FORT WALTON BEACH, FL FY 2011-12 Budget Table of Contents Page # City Council, Appointed Officers, & Directors ……………………………………………….. 1 Core Values, Vision, Mission …………………………………………………………………… 2 City Manager’s Budget Message ………………………………………………………………. 3 Executive Budget Summary ……………………………………………………………………. 10 Budget Overview Fund Structure ……………………………………………………………………………….. 14 Budget Basis & Budget Process ……………………………………………………………... 16 Financial Policies …………………………………………………………………………….. 20 Debt Schedules ………………………………………………………………………………. 26 Summary Budget Information Summary of Estimated Financial Sources & Uses …………………………………………… 28 Revenue Trends ………………………………………………………………………………. 30 Expenditure Trends …………………………………………………………………………... 34 Personal Services Trends …………………………………………………………………….. 39 Position Summaries ………………………………………………………………………….. 42 Detail Information by Fund GENERAL FUND Fund Highlights ………………………………………………………………………………. 45 Revenues ……………………………………………………………………………………... 46 0100 City Council ……………………………………………………………………………. 51 0200 City Manager …………………………………………………………………………… 52 0300 Administrative Services ………………………………………………………………... 54 0310 Risk Management ……………………………………………………………………… 56 0320 Information Technology ……………………………………………………………….. 58 0400 City Clerk ………………………………………………………………………………. 60 0500 Financial Services ……………………………………………………………………… 62 0530 Purchasing ……………………………………………………………………………… 64 0800 Police …………………………………………………………………………………… 66 0900 Fire ……………………………………………………………………………………... 70 1000 Recreation Services ……………………………………………………………………. 74 1010 Parks ……………………………………………………………………………………. 78 1015 Right-of-Way …………………………………………………………………………… 80 1020 Senior Center …………………………………………………………………………… 82 1060 Library ………………………………………………………………………………….. 84 1070 Museum ………………………………………………………………………………… 86 1080 Cemetery ……………………………………………………………………………….. 88 1200 Engineering Services …………………………………………………………………… 91 1205 Planning & Zoning ……………………………………………………………………... 94 1215 Building Inspections & Permitting……………………………………………………… 96 1217 Code Enforcement ……………………………………………………………………… 98 1220 Fleet ……………………………………………………………………………………. 100 1230 Facilities ………………………………………………………………………………... 102 1240 Streets …………………………………………………………………………………... 104 1500 Non-Departmental ……………………………………………………………………… 106 LAW ENFORCEMENT TRUST FUND ………………………………………………………… 107 LAW ENFORCEMENT TRAINING FUND ……………………………………………………. 110 COMMUNITY DEVELOPMENT BLOCK GRANT FUND …………………………………… 113 COMMUNITY REDEVELOPMENT AGENCY FUND ………………………………………... 116  Table of Contents cont’d Page # DEBT SERVICE FUND …………………………………………………………………………. 122 BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND ……………………………….. 124 UTILITIES FUND Fund Highlights ………………………………………………………………………………. 126 Revenues ……………………………………………………………………………………... 127 0520 Customer Service ………………………………………………………………………. 128 1300 Utility Services …………………………………………………………………………. 130 1310 Water Operations ………………………………………………………………………. 132 1340 Water Distribution ……………………………………………………………………… 134 1350 Sewer Collection & Treatment ………………………………………………………… 136 1500 Non-Departmental ……………………………………………………………………… 139 SANITATION FUND Fund Highlights ……………………………………………………………………………… 140 Revenues …………………………………………………………………………………….. 141 1360 Solid Waste ……………………………………………………………………………. 142 1500 Non-Departmental ……………………………………………………………………… 144 GOLF FUND Fund Highlights ……………………………………………………………………………… 146 Revenues …………………………………………………………………………………….. 147 0700 Golf Operations ………………………………………………………………………… 148 0710 Grounds Maintenance ………………………………………………………………….. 150 1500 Non-Departmental ……………………………………………………………………… 152 STORMWATER FUND Fund Highlights ……………………………………………………………………………… 154 Revenues …………………………………………………………………………………….. 155 1380 Stormwater …………………………………………………………………………….. 156 1500 Non-Departmental …………………………………………………………………….. 158 Fleet Replacement Program …………………………………………………………………… 159 Capital Improvements Program (CIP) CIP Process ………………………………………………………………………………….. 164 Five-Year Funding Schedule ………………………………………………………………… 166 General Fund Projects ……………………………………………………………………….. 168 CDBG Fund …………………………………………………………………………………. 182 CRA Fund Projects ………………………………………………………………………….. 184 Utilities Fund Projects ………………………………………………………………………. 188 Golf Fund Projects …………………………………………………………………………… 196 Stormwater Fund Projects …………………………………………………………………… 200 Statistical Information History & Profile …………………………………………………………………………….. 205 Neighborhood Information ………………………………………………………………….. 206 Location, Economy ………………………………………………………………………….. 210 Demographics ……………………………………………………………………………….. 211 Property Taxes ………………………………………………………………………………. 212 Select Fee Schedules ………………………………………………………………………… 213 Five Year Financial Forecasts ……………………………………………………………….. 214 Glossary of Terms & Acronyms Glossary of Terms ……………………………………………………………………………. 215 Acronyms …………………………………………………………………………………….. 224 Budget Resolutions Millage Rate ………………………………………………………………………………….. 225 Budget Adoption ……………………………………………………………………………... 226  CITY OF FORT WALTON BEACH, FL City Council Left to right (standing): Bobby Griggs (Seat 1), joyce gossom (Seat 2), Bobby Nabors (Seat 5), and Dick Rynearson (Seat 7). Left to right (seated): Dennis Reeves (Seat 3), Mayor Mike Anderson, Trey Goodwin (Seat 4), and Bull Ridgon (Seat 6). 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 – Robert Mearns Administrative Services – Sylvia Hanks City Clerk – Helen Spencer Engineering &Utility Services – Michael Beedie City Attorney – Hayward Dykes, Jr. Financial Services – Brandy Wunker Fire Services – Ken Perkins, Chief Police Services – Ted Litschauer, Chief Recreation & Cultural Services – Jeff Peters 1  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. 2 City Manager’s Budget Message October 1, 2011 Honorable Mayor, City Council Members, and Citizens: It is my pleasure to submit the fiscal year 2011-12 municipal budget. The City of Fort Walton Beach budget is designed to meet the highest standards of municipal budgeting. The core of the City’s budget process places an emphasis on sound fiscal management and operational decision- making in accordance with the goals and objectives established by the citizens, City Council, and staff. This budget continues the City’s commitment of providing quality services in a cost controlled manner, developing an assortment of revenues to fund programs, and maintaining prudent cash reserves. The fundamental duty of the City of Fort Walton Beach is to provide the most efficient, progressive, and comprehensive array of municipal services possible within the constraints of fiscal responsibility. The FY 2011-12 budget of $37,935,778 is $2,227,688 or 6.2% more than the adopted FY 2010-11 budget due to $4.5M in one-time capital improvement projects in the Utilities Fund. The pump station #1 force main will be reconstructed using $2M in State Revolving Fund loan proceeds. Sewer system rehabilitation and water & sewer line replacements are scheduled using $2.5M of 2005 utility bond proceeds. The General Fund, which includes services such as police and fire, recreation programs and parks, building inspections and code enforcement, streets and right-of-way, and general government administration, totals $17,399,021 and is $235K or 1.3% less than the prior year. Full-time equivalent (FTE) positions total 298.40 compared to 297.74 last year. The addition of three new police officers in the CRA largely offset personnel reductions in other areas. The City’s 2011 assessed taxable value is $1.149 billion, a 5.0% decrease. The budget is predicated on maintaining a millage rate of 4.5383 mills. BUDGET ISSUES & CHALLENGES Economic indicators - somewhat useful for evaluating the framework within which the City of Fort Walton Beach operates - are mixed, but seem to indicate an economic recovery underway. 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 3.6% higher than a year ago. The Municipal Cost Index – prepared by American City & County to show the effects of inflation on the cost of providing municipal services – is 5.1% higher than a year ago. The Consumer Confidence Index – prepared by The Conference Board based on a representative sample of US households – is 6.1% higher than a year ago. The Leading Economic Index – also prepared by The Conference Board and designed to signal turning point patterns in economic data – is 2.7% higher than a year ago. However, staff anticipates both consumer confidence and the leading economic index to erode as a result of Standard and Poor’s August downgrade of the US sovereign debt rating, Federal Reserve action to maintain an “exeptionally low” rate through mid-2013, and the European debt crisis. The City’s revenue sharing funds from the State suffer when discretionary spending decreases in a weak economy. Economic challenges are coupled with fiscal constraints previously imposed City of Fort Walton Beach, FL 3 City Manager’s Budget Message by the Florida Legislature and voters. Legislation passed in June 2007 caps property tax revenues based on the majority vote of the governing body and a Constitutional amendment passed by Florida voters in January 2008 provides additional property tax exemptions and assessment caps. The City continues to navigate an environment of decreased revenues, coupled with a desire to maintain the same level of programs and services. However, City Council’s commitment to long-term solutions, ‘right-sizing’ the organization, and only using reserves for non-recurring expenses has resulted in a sustainable budget. Maintaining core service levels and balancing the budget through operating reductions and a millage rate increase in prior years has enabled staff to develop a “continuation” budget for FY 2011-12 rather than another year of significant personnel cuts and operating reductions. TOP 3 BUDGET ISSUES Current Year – FY 2011-12 Prior Year – FY 2010-11 Pension Contributions $336,425 ▲ Staffing Changes $1,433,916 ▼ City contributions per actuaries: 25.55% general, Positions eliminated: 17 30.1% police officers, 29.1% firefighters. Positions with reduced hours: 11 Property Taxes $277,582▼ Use of Reserves $824,735 ▼ Assessed value decrease of $61M or 5.0% due to 65% decrease in General Fund; budget reductions declining property values; Millage rate unchanged. ensure recurring revenues fund recurring expenses. Staffing Changes $767 ▲ Property Taxes $0 Three additional CRA police officers offset by other Assessed value decrease of $96M or 7.3%; Millage personnel changes. rate increased to 4.5383 to be revenue neutral. Pension Contributions The City is required to maintain its three defined benefit pension plans in a fiscally sound manner. Investment earnings and employee/employer contributions comprise the plans’ income. General employees and police officers contribute 5% of wages and firefighters contribute 6.6% of wages into their respective plans. The City’s annual contribution as a percent of payroll is based on actuarially determined contribution levels. The City’s contribution to the General Employees defined benefit plan is budgeted at $1.3M, an increase of $125K or 10.6% due to low investment returns and increased disbursements as a result of recent retirements. The City’s contribution to the Police Officers plan is budgeted at $743K, an increase of $183K or 32.6% due to the “frozen” state contribution comprising a smaller overall percentage and the hiring of three new officers for the CRA. The City’s contribution to the Firefighters plan is budgeted at $590K, a modest increase of $10K or 1.7% due to the elimination of the Deputy Fire Chief position offsetting the “frozen” state contribution as a smaller overall percentage. Property Taxes The City’s 2011 gross taxable property value for operating purposes is $1,148,835,675, a decrease of $60,904,829 or 5.0% from the 2010 final gross taxable property value of $1,209,740,504. The budget is based on maintaining a millage rate of 4.5383, which generates $277,582 less property tax revenue than the prior year due to decreases in property values. Property taxes comprise 24% of General Fund revenues. Compared to ten years ago, General Fund property tax revenues are 16.6% higher and CRA Fund property tax revenues are 116.0% higher, yet the City’s tax rate of 4.5383 mills is 8.7% less. In contrast, the municipal cost index City of Fort Walton Beach, FL 4 City Manager’s Budget Message has increased 35.4% during the same period. Millage Rate Assessed Value Ad Valorem Taxes $1,500 $7 Ad Valorem Revenue (millions) $6 Assessed Value (millions) $1,200 $5 $900 $4 $600 $3 $2 $300 $1 $0 $0 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Personnel Despite several personnel changes, the overall full-time equivalent (FTE) positions in the City remains relatively stable… 298.40 FTE in FY 2011-12 compared to 297.74 the prior year. The following changes were made: a. Eliminations (due to vacancies & attrition) – public information officer, risk management specialist, deputy fire chief, meter service worker, two golf club attendants b. Reduced Hours (reclassified to part-time) – buyer c. Increased Hours (reclassified to full-time) – three staff assistants, PT accountant to FT accounting technician, service worker d. New Positions (full-time) – three police officers (CRA), service worker (CRA) e. Reclassifications – museum marketing coordinator (CRA Fund) to museum program coordinator (General Fund), number of reserve police officers increased (unpaid) OTHER ASSUMPTIONS & CHANGES REVENUES (detailed discussion on pages 31-33) 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 usage and/or number of customers, adjusted for current rates. 2. Water and sewer rates will increase 3.0% on October 1, 2011 per the current multi-year rate plan adopted by City Council in March 2010. 3. No other changes to the fee schedule are proposed. 4. Use of reserves – Appropriations from fund balance (governmental funds) or net assets (enterprise funds) are budgeted as follows: a. General Fund – $35,320 from restricted fund balance; $216,641 from assigned fund balance: • $35,320 from restricted fund balance for Harvey Trust (to offset reduced library cooperative support, funding bequeathed to the City for library purposes will be used to purchase books and publications). th • $1,840 from assigned fund balance for 4 of July (unspent current year donations will be assigned in the FY 2011 audit to offset next year’s expense). City of Fort Walton Beach, FL 5 City Manager’s Budget Message • $214,801 from assigned fund balance for subsequent year budget (funds for the performance incentive program for General and Golf fund employees, a police radio repeater, Garnier’s Beach restroom replacement, parks truck, and a fleet compressor will be assigned in the FY 2011 audit). b. Law Enforcement Trust Fund – $10,275 from unassigned fund balance for crime prevention and safe neighborhood activities (required per Florida Statute to spend 15% of prior year forfeitures on these types of activities). c. Utilities Fund - $2,521,900 from restricted net assets (2005 Utility Bond proceeds) for sewer system rehabilitation and water & sewer line replacements. d. Stormwater Fund – $100,172 from unrestricted net assets for Gary Smith Honda drainage replacement. EXPENSES (detailed discussion on pages 35-37) 1. Wages have been adjusted as follows: a. Cost of living adjustment – Due to fiscal constraints, no October 1 cost of living adjustment is budgeted for employees. b. Performance adjustment – Due to fiscal constraints, no salary adjustment is budgeted for employees on their anniversary date. However, general employees and firefighters may elect up to $900 or 32 leave hours on a sliding scale based on their annual evaluation score as a performance incentive. Employees electing a lump-sum dollar amount do not receive a permanent pay increase subject to future wage adjustments and pension contributions. The initiative is therefore funded mainly from reserves. Employees electing leave hours must use the time before their next anniversary date and will not be paid in the event of separation from employment during the year. Police officers and sergeants are ineligible due to ongoing union contract negotiations. While the full amount of $234K Citywide ($151K General Fund) is budgeted for the performance incentive, the full amount will not be incurred since all employees do not receive perfect evaluation scores and some employees will elect leave time. 2. Benefits have been adjusted as follows: a. Medical insurance – To achieve a manageable 6% average premium increase, the City elected to switch to a plan with higher deductibles and co-pays and eliminate the “buy- up” option. Overall, the City’s contribution is anticipated to increase $84,612 or 5.8%. 3. Three additional CRA police officers will be hired to reduce vagrancy and criminal mischief in the CRA at an estimated cost of $327,129. 4. The following vehicle and equipment replacements are budgeted at a total cost of $600,105 based on the fleet replacement criteria identified on pages 159-162. a. General Fund, Police, four patrol vehicles b. General Fund, Parks, one ½ ton truck c. Utilities Fund, Water Operations, one ½ ton truck d. Utilities Fund, Water Distribution, one 1 ton truck and one survey van e. Sanitation Fund, one sideloader and one frontloader City of Fort Walton Beach, FL 6 City Manager’s Budget Message 5. The following capital improvement projects are budgeted at a total cost of $5,339,945. More detailed information is available on pages 164-203. Recurring a. General Fund, Street Resurfacing b. General Fund, Sidewalk Construction c. CRA Fund, Street Resurfacing d. CRA Fund, Sidewalk Construction e. Utilities Fund, Water Line Replacement f. Utilities Fund, Sewer System Rehabilitation g. Utilities Fund, Sewer Line Replacement Non-Recurring a. CDBG Fund, Lovejoy Neighborhood Sidewalk b. Utilities Fund, Pump Station #1 Force Main c. Stormwater Fund, Gary Smith Honda Drainage 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 30 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. PERFORMANCE EXCELLENCE PROGRAM A 9.3% response rate (810 responses out of 8712 surveys) was achieved for the first-ever City Services Survey included in the February 2011 monthly water bill. Based on the number of responses, we have a statistical confidence in the results of 99% with a margin of error of 4.3%. The responses were presented to City Council at the May Budget Policy Meeting and have been used to ensure resources are allocated to the most highly valued programs and activities. Staff intends to continue to obtain citizen feedback on an annual basis to gauge citizen satisfaction and annual progress toward improving services. In May 2011 City Council adopted the City’s five core values, which is the first milestone in instituting the City’s new Performance Excellence Program. In September 2011 City Council adopted the City’s updated Mission Statement and Vision Statement. Thereafter, related statements will be developed for each department. Finally, short-term and long-term strategic goals will be developed, along with corresponding departmental objectives to support the achievement of the citywide goals. The collection and measurement of performance data is a central requirement for improving performance and establishing benchmarks for future quantifiable performance indicators. While departmental objectives related to the Performance Excellence Program cannot yet be established, new performance measures designed to be more measurable and meaningful are being developed. It was impractical to collect prior year data for these new measures. For those who have read the budget in the past, we hope you will find these initial new measures more indicative of the purpose, quality, and value of all the programs and services the City provides! City of Fort Walton Beach, FL 7 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 Wunker and Budget & Grants Manager Charlotte Dunworth. 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 support in maintaining the highest standards of professionalism in the management of the City of Fort Walton Beach’s finances and for their attention in conducting the financial operations of the City in a responsible and progressive manner. Sincerely, Robert T. Mearns City Manager City of Fort Walton Beach, FL 8 City Manager’s Budget Message 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, 2010. 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 9  Executive Budget Summary It is the Mission of the City of Fort Walton Beach to be a leader among cities and in the region at large in delivering outstanding quality services to all citizens through innovative and efficient use of resources. Where the Money Comes From … … And Where the Money Goes Budgeted Revenues: $37,935,778 Budgeted Expenditures: $37,935,778 State Revenue Other Taxes Licenses & Permits Sharing, Intergov't, Public Safety Physical 6.3% etc. Recreation, Environment 13.5% 23.7% 6.3% Cemetery, & Other 21.6% Ad Valorem Taxes 2.4% Transportation 2.9% 13.2% General Government 9.8% Water & Sewer Fees 19.8% Reserves 7.7% Garbage Fees Economic Interfund Transfers Contingencies & 8.7% Development 6.3% Reserves Golf Club Fees 3.2% 1.1% Capital Outlay Interest & Misc. Debt Service Fines, Forfeitures, & 5.3% 2.6% Culture & Stormwater Fees Interfund Transfers 3.2% Capital 8.2% Recreation Other Fees 7.1% Improvements 1.6% 10.8% 0.8% 14.0% User Fees are the largest revenue source - 37.8% - Public Safety includes the police and fire for the City and generate $14.3M. Unlike taxes, departments and comprises the largest expense to these charges are directly related to the service the City at $9.0M or 23.7%. received and are collected for recreation & golf Physical Environment comprises $8.2M or 21.6% activities, water and sewer services, and garbage including water, sewer, stormwater, and cemetery collection. operations. Other Taxes total $5.1M and are the second largest Capital Investment totals $6.3M or 16.6% for revenue source at 13.5%. Including fuel tax, utility computer, vehicle, and equipment replacements, as taxes, communication services tax, business tax well as infrastructure needs. The pump station #1 receipts, and insurance premium tax for police and force main will be reconstructed using $2M in fire pensions. State Revolving Fund loan proceeds and $2.5M of Property Taxes are the City’s third largest source 2005 utility bond proceeds will be used for sewer of revenue at $5.0M or 13.2% of revenues. system rehabilitation and water & sewer line replacements. BUDGET SUMMARY FY 2011-12 FY 2010-11 $ Variance % Variance General Fund 17,399,021 17,633,614 -234,593 -1.3% Law Enf. Trust Fund 13,275 12,825 450 3.5% Law Enf. Training 10,000 12,050 -2,050 -17.0% Fund CDBG Fund 126,575 152,772 -26,197 -17.2% CRA Fund 1,416,522 3,580,362 -2,163,840 -60.4% Debt Service Fund 455,644 420,395 35,249 8.4% Utilities Fund 12,360,728 7,716,168 4,644,560 60.2% Sanitation Fund 3,340,600 3,376,275 -35,675 -1.1% Golf Fund 2,076,641 2,196,029 -119,388 -5.4% Stormwater Fund 694,172 565,000 129,172 22.9% Beal Memorial Fund 42,600 42,600 0 0.0% GRAND TOTAL $37,935,778 $35,708,090 $2,227,688 6.2% City of Fort Walton Beach, FL 10 Executive Budget Summary Operating Budget Capital Improvements Budget $32,595,833 $5,339,945 10 5 8 4 6 3 Millions Millions 4 2 2 1 0 0 General Public Physical Transp CDBG/ Recreation Debt ReservesInterfund Recreation Facilities Transportation Water Sewer Stormwater Gov't Safety Environ CRA Service Transfers General Government is comprised of the City Highlights for the upcoming year include: Council, City Manager, Human Street Resurfacing will occur on portions of Resources, IT, City Clerk, Finance, Gilmore Ct, Eagle St, Victoria Pl, Leila Pl, Poulton Purchasing, Right-of-Way, Cemetery, Dr, Fleet St, Rodney Ave, Deal Ave, Cowrie Ave, Engineering, Building/Zoning, Code Enforcement, Robinwood Dr, Fourth St, Forsman Dr, & Forsman Fleet, Facilities, and Streets. These groups either Cir. In the CRA, on portions of Ferry Rd, Third St, shape overall City policy and/or provide guidance Carson Dr, Vine Ave, Alconese Ave, Perry Ave, & and assistance to other departments and the public. Chestnut Ave. Public Safety includes the police and fire Sidewalk Construction will occur on departments. The Police Department is Butler Dr, Lake Dr, Williams St. In the CRA, on responsible for patrol, criminal Harbeson Ave, Methodist Ave, Carson Dr, Florida investigations, community policing, Blanca Pl, Alconese Ave (both sides), Brooks St, & communications/dispatch, and records maintenance. Vine Ave. The Fire Department provides fire Water Lines will be replaced on portions protection, suppression, and inspection; of Laurie Dr, Hunter Pl, Baker Ave, Coral emergency medical services; and fire Dr, & Irwin Ave. safety education. Sewer Lines will be replaced on portions of Physical Environment includes the Chicago Ave and other locations identified in the production and distribution of drinking Sewer System Evaluation Study currently water, collection and treatment of underway. $2.37M in 2005 utility bond funds have wastewater, collection of residential and been earmarked for grouting and lining. commercial garbage, and management of Pump station #1 force main will be reconstructed stormwater and environmental issues. using $2M in State Revolving Fund loan proceeds. Stormwater – replace 42” corrugated CDBG provides assistance to low-mod metal pipe with 48” reinforced income families for housing rehab and concrete pipe in front of Gary Smith CRA revitalizes slum and blighted areas. Honda. Recreation activities include neighborhood and facility parks, senior center, tennis center, skateboard park, library, museum complex, and two championship golf courses. City of Fort Walton Beach, FL 11 Executive Budget Summary Did You Know? . . . 2011 Property Tax Allocation Okaloosa Water County Mgmt for a City Property Owner 21.0% 0.3% (Based on taxable property value of $75,000) % of Millage Taxes Total Fort School District 7.7690 582.68 49.7% Walton Fort Walton Beach 4.5383 29.0% Beach School 340.37 29.0% District Okaloosa County 3.2899 246.74 21.0% 49.7% Water Mgmt 0.0400 3.00 0.3% 15.6372 $ 1,172.79 100.0% What you Pay… What you Get… Annual Cost of City Services What City Services Your Dollars Buy Ad Valorem Taxes 340.37 Taxes User Fees Water/Sewer Fees(1) 308.76 Property Utilities Garbage Stormwater Garbage Fee 190.20 Police 106.07 - - - Stormwater Fee 36.00 General Government 76.82 - - - $ 875.33 Fire 65.31 - - - (1) Minimum monthly fee Recreation 45.37 - - - Engineering 16.23 - - - Transportation 16.00 - - - Debt Service 8.51 - - - Redevelopment - CRA 6.05 - - - Water - 96.72 - - Sewer - 212.04 - - Garbage - - 190.20 - Stormwater - - - 36.00 $ 340.37 $ 308.76 $ 190.20 $ 36.00 Cost of . . . One Police Officer, 24 Hrs/Day Starting Salary 32,445 Cost of . . . Incentive Pay 3,120 One Firefighter/EMT, 24 Hrs/Day Overtime 702 Starting Salary 30,024 Holiday Worked 1,287 Incentive Pay 1,800 Health Insurance 10,767 Overtime 2,227 Cost to . . . Pension 11,304 Holiday Worked 1,155 Maintain 10 Acres of Park Federal Taxes 2,873 Health Insurance 10,767 Salaries 17,483 Workers Comp 1,299 Pension 10,245 Taxes & Benefits 10,912 Personnel $ 63,797 Federal Taxes 2,694 Personnel $ 28,395 Equipment & Supplies 1,898 Workers Comp 1,265 Utilities & Fuel 4,860 Vehicle Fuel & Repair 3,411 Personnel $ 60,177 Vehicle/Equip Repair 717 Insurance 827 Physicals,Immunizations 325 Grounds Maintenance 2,793 Operating $ 6,136 Uniform Replacement 225 Other 393 Annual Recurring 69,933 Training/Other 872 Operating $ 8,763 Operating $ 1,422 Immunizations 225 Annual Recurring 37,158 Annual Recurring 61,599 Radio,Uniform,Vest,Gun 2,437 ½ Ton Truck 16,700 Vehicle & Equipment 37,091 Uniform 2,949 52" Mower 12,500 Non-Recurring $ 39,753 Non-Recurring $ 2,949 Field Rake 9,800 Total Cost to Hire & Total Cost to Hire & Trailer 2,500 Equip One Officer $ 109,686 Equip One Firefighter $ 64,548 Backpack Blower 475 2.4 Officers Required 3 Firefighters Required (min. manning) 16" Chainsaw 250 for 24 Hour Coverage x 2.4 for 24 Hour Coverage x3 Non-Recurring $ 42,225 Total Cost $ 263,246 Total Cost $ 193,644 Total Cost $ 79,383 The cost per day for one police The cost per day for one The cost per day to maintain officer is $721.22 firefighter/EMT is $530.53 10 acres of parks is $217.49 The City has 51 sworn police officers. The City has 36 firefighters/EMTs. The City has 182.70 acres of parks. City of Fort Walton Beach, FL 12 Executive Budget Summary Citizens of Fort Walton Beach City Council City Clerk City Manager City Attorney 2.50 FTE 2.00 FTE Administrative Engineering & Utility Financial Fire Police Recreation Services Services Services Services Services Services 5.00 FTE 94.00 FTE 15.00 FTE 37.00 FTE 70.99 FTE 71.91 FTE Human Building Accounting Advanced Life Uniform Patrol Athletics – Resources Inspections & Support K-9 Patrol Adult & Youth Permitting Auditing Information Fire Suppression Criminal Recreation Code Enforcement Budgeting Centers and Technology Investigations Fire Prevention Purchasing Programming Insurance & CRA & CDBG Community Fire Inspection Risk Debt Service & Policing Grounds Engineering Management Management Hazardous Maintenance: Fleet & Facilities Materials Crime Prevention Parks, Right-Of- Treasury Response Way and Garbage Collection Communications Cemetery Utility Billing Fire Education Planning Records Library Contingencies & Streets & Transfers Support Services Museum Stormwater Mgmt School Crossing Golf Club Water Production & Guards Operations Distribution Reserve Officers Sewer Collection DATE OF INCORPORATION: June 16, 1941 FORM OF GOVERNMENT: Council & Manager PAVED STREETS: 112.76 miles GEOGRAPHIC AREA: 7.41 square miles SIDEWALKS: 62.11 miles TAXABLE ASSESSED VALUE: $1,148,835,675 WATER & SEWER LINES: 241.11 miles CITY MILLAGE RATE: 4.5383 STORM DRAIN: 45.70 miles POPULATION: 20,355 POLICE STATIONS: 1 FIRE STATIONS: 2 EMPLOYEES: 356 positions, 298.40 FTE’s LIBRARIES: 1 MUSEUMS: 3 SWORN POLICE OFFICERS: 51 18-HOLE GOLF COURSES: 2 FIREFIGHTING PERSONNEL: 36 ACRES OF PARKS: 182.70 City of Fort Walton Beach, FL 13 Budget Overview The fundamental purpose of the City’s budget is to link what we want 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 total 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 impacts 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 capital improvements program and debt honest, trustworthy, and ethical manner. management information.
Accountability: we will take full responsibility for our actions, resources, and attitudes. Operations Guide – The budget provides
Teamwork: we will work together to provide direction to departments by identifying the 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 historical data on operations, identifying the needs 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 1 and ends September 30. 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. There are basically three groups of funds in governmental accounting; governmental funds, proprietary funds, and fiduciary funds. City of Fort Walton Beach, FL 14 Budget Overview • 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, building & zoning, code enforcement). Special Revenue Funds – Account 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 • 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. City of Fort Walton Beach • Utilities Fund – water, sewer Budgetary Funds • Sanitation Fund – garbage, yard waste • Golf Fund – golf courses Governmental Proprietary • Stormwater – stormwater Funds Funds Other General Fund Special Revenue Governmental Enterprise Funds (Major Fund) Funds Funds Law Enforcement Debt Service Utilities Fund Trust Fund Fund (Major Fund) Law Enforcement Capital Projects Sanitation Fund Training Fund Fund Community Development Golf Fund Block Grant Fund Community Redevelopment Stormwater Fund Agency Fund Beal Memorial Cemetery Fund City of Fort Walton Beach, FL 15  Budget Overview The chart below illustrates the relationship between the City’s fund financial structure (e.g. accounting) and the City’s departments (e.g. operations). Accounting Law Law Department/ Storm General Enf. Enf. CDBG CRA Utilities Sanitation Golf Division Water Trust Train City Council √ City Manager √ Administrative √ Risk Management √ General Gov’t Information Tech √ $4.3M City Clerk √ Finance √ Purchasing √ Fleet √ Facilities √ Public Safety Police √ √ √ √ $9.6M Fire √ Recreation √ Parks √ √ Recreation Right-of-Way √ Operations Services Senior Center √ Library √ $5.0M Museum √ Cemetery √ Golf Club √ Engineering Svcs √ √ Planning & Zoning Bldg Insp/Permits √ √ Code Enforcement √ Engineering Streets √ & Utility Customer Service √ Services Utility Services √ $19.0M 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. 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 City of Fort Walton Beach, FL 16 Budget Overview 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 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 the 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 1990, and control development and Capital Improvements Plan) updated in 2000 & redevelopment, as required must be concurrent with the 2011. per Florida Statute Chapter Comprehensive Plan. 163. Vision Plan Long Range Plan - Defines the broad, idealistic Outlines the general allocation developed in 1994, values that citizens cherish of resources to achieve the updated in 2004 & and desire for their desired service levels and 2011. community and creates shared quality of life. commitments among citizens, City Council, and staff. 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 Manager developing five-year financial forecasts for the General and Enterprise Funds, including best, likely, and worst-case scenarios. Generally speaking, revenue assumptions are developed using a three-year historical summary, coupled with the current year-to-date amount annualized for the full year. Historical trends in revenues are analyzed and any major economic or legislative City of Fort Walton Beach, FL 17 Budget Overview changes are also considered to achieve the most accurate revenue estimate possible. Revenue projections are continually updated until the budget is adopted to ensure the amounts are based on the most current information available. Like revenue assumptions, expenditure assumptions are forecast using a three-year historical summary, coupled with current year-to-date amounts annualized for the full year. Current trends in expenditures along with relevant benchmark indices such as the municipal cost index, consumer price index, and producer price index, are analyzed. New programs and projects are also considered to determine projections. FISCAL FINANCIAL YEAR FORECAST BEGINS DEVELOPED A Budget Policy Meeting is held with City Council in May to Oct 1 Jan determine Council’s priorities and position on policy issues BUDGET BUDGET ADOPTION POLICY specific to development of the operational and capital budgets Sep MEETING May for the upcoming fiscal year. City Council’s decisions on the PUBLIC policy issues provide the framework under which the budget is BUDGET DEPARTMENT WORKSHOPS MEETINGS prepared to meet City Council’s programmatic objectives Aug BUDGET May/Jun COMMITTEE within available fiscal resources projected in the five-year REVIEW Jun/Jul forecasts. The meeting is open to the public and the public is encouraged to attend and participate. A Budget Kick-Off meeting is then held with staff to provide preliminary guidance for budget development. 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 Budget & Grants Manager. 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 Director for computer issues and the Administrative Services Director 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 The City solicits input from its residents in the budget process. A 9.3% response rate (810 responses out of 8712 surveys) was achieved for the first-ever City Services Survey included in the February 2011 monthly water bill. Based on the number of responses, staff has a statistical confidence in the results of 99% with a margin of error of 4.3%. The responses were presented to City Council at the May Budget Policy Meeting and have been used to ensure resources are allocated to the most highly valued programs and activities. Staff intends to continue to use this City of Fort Walton Beach, FL 18 Budget Overview type of survey to obtain citizen feedback on an annual basis to gauge citizen satisfaction and annual progress toward improving services. The City’s website and utility bills contain notices regarding the budget process and City Council’s budget meetings. Additionally, there are two public hearings before final adoption of the budget. City Council Budget Review The Mayor and City Council are BUDGET SCHEDULE responsible for reviewing the proposed January 2011 Five-Year Financial Forecasts Developed budget to ensure it meets the goals and May 2011 Budget Policy Meeting objectives of the City, conducting June 2011 First Department Budget Submission meetings on the budget to enlist public Revenues Fee Schedule Personnel Operating Expenses comment, and conducting public Computers Equipment/Vehicles hearings prior to the final adoption of the Capital Improvement Projects budget. June 2011 Departmental Budget Reviews June 28, 2011 City Council Meeting – Set Proposed Millage In August, a budget meeting is held with Rate for TRIM Notice the City Council to review and discuss July 2011 Second Department Budget Submission the proposed budget. The City Manager Current Year Accomplishments Budget Year Goals & Objectives reviews major issues and Department Performance Measures Directors are present for the discussions August 16, 2011 City Council Meeting – Review Budget and study of the proposed budget. The September 6, 2011 City Council Meeting – Adopt Tentative meeting is open to the public and the Millage Rate and Budget by Resolution public is encouraged to attend and September 21, 2011 City Council Meeting – Adopt Final Millage Rate and Budget by Resolution participate. 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 Budget & Grants Manager. 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 carried over to the next fiscal year. These carry-overs are included in the ensuing year’s adopted budget resolution. City of Fort Walton Beach, FL 19 Budget Overview 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 & expenditures 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 are provided in graphical format on page 214. 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. 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. City of Fort Walton Beach, FL 20 Budget Overview 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. 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 Enterprise Funds except Golf, but not for the General Fund due to fiscal constraints. 1% Budgeted General Fund 163,527 64,326 Utilities Fund 52,828 52,830 Sanitation Fund 24,207 24,210 Golf Fund 17,620 0 Stormwater Fund 3,749 3,750 City of Fort Walton Beach, FL 21 Budget Overview 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 measures 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.  Harvey Trust – There is appropriated $35,320 from the Harvey Trust in the current year budget to fund various books, publications, and library materials. 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.  Disaster/Emergency Reserve – City Council established a committed fund balance of 30% of annual budgeted expenditures per Resolution 2011-13 adopted August 16, 2011. The City currently exceeds this policy. Actual Estimate FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Unrestricted Fund Balance % 29.5% 40.3% 45.8% 31.9% 31.1% Unrestricted Fund Balance $ $6,649,281 $7,665,707 $8,994,679 $5,628,550 $5,411,909 4. Assigned (limitation resulting from intended use) – resources whose use is constrained by a body or official designated by the governing body. City of Fort Walton Beach, FL 22 Budget Overview  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. There is appropriated $216,641 in the current year budget for the performance incentive program, radio repeater, Garnier’s Beach restroom, parks truck, and fleet compressor. 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). Changes in Fund Balance Due to the minimal use of reserves in the FY 2011-12 budget, no governmental fund is anticipated to experience a change in fund balance greater than 10%. Actual Estimate Estimate $ Variance % Variance 09/30/10 09/30/11 09/30/12 FY12 to FY11 FY12 to FY11 General Fund $9,813,526 $6,410,827 $6,158,866 -$251,961 -3.9% Law Enf Trust Fund $262,860 $253,035 $242,760 -$10,275 -4.1% Law Enf Training Fund $6,740 $6,740 $6,740 $0 0.0% CDBG Fund $3,616 $0 $0 $0 0.0% CRA Fund $3,531,011 $3,331,011 $3,331,011 $0 0.0% Debt Service Fund $92,880 $92,880 $92,880 $0 0.0% Beal Cemetery Fund $1,898,445 $1,887,143 $1,887,143 $0 0.0% 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 except for Golf. It is not feasible to project this measure. Actual FY 2008 FY 2009 FY 2010 Utilities Fund 326 331 220 Sanitation Fund 194 195 259 Golf Fund -88 -65 -61 Stormwater Fund n/a 148 344 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 of Fort Walton Beach, FL 23 Budget Overview  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 except Golf (to which the policy is not applicable). Actual Estimate FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Utilities Fund 84.6% 84.3% 56.9% 64.5% 59.1% Sanitation Fund 52.6% 52.4% 60.3% 62.7% 75.1% Golf Fund -15.0% -12.5% -12.3% -11.6% -15.6% Stormwater Fund n/a 39.6% 91.3% 121.1% 153.6% 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. Investment Policy Statement – The following policy statements govern the City’s investment of funds in excess of those required to meet current expenses, excluding pension funds: • The City’s Investment Policy, adopted by City Council in Resolution 04-20, authorizes investments in accordance with Florida State Statute 218.415. • 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. • The Finance Director is responsible for the operation of the investment program. The Finance Director or designee of the Finance Director and/or City Manager is authorized to invest surplus public funds of the City in accordance with the adopted Investment Policy. 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 City of Fort Walton Beach, FL 24 Budget Overview 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: • 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 General Fund’s debt capacity is 20% of revenues, exclusive of appropriations from fund balance. The City is currently at 12% of its $3.4M debt capacity, including Golf Fund debt for which non-ad valorem revenues are pledged. The Utilities Fund’s debt capacity is a coverage ratio of 1.25 times earnings, and the City is currently at 1.82. 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. Actual Estimate FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 General Fund 13.2% 12.9% 14.3% 16.1% Utilities Fund 30.7% 33.5% 32.6% 32.4% 30.8% Golf Fund 81.0% 80.7% 81.4% 82.3% 83.7% Stormwater Fund 3.9% 1.4% 1.2% 0.0% City of Fort Walton Beach, FL 25 Budget Overview Debt Rating – The City maintains an insured AAA rating with Standard and Poors (A+ underlying rating) and an insured AAA rating with Fitch (AA- underlying rating). DEBT SCHEDULES Bond Debt Service by Fiscal Year 2005 Bond Repay General Fund for Fiscal 2001 Bond Utility System 2010 Defeasing of Year Municipal Facilities Improvements 1999 Clubhouse Bond Grand Total 2011-12 $370,640.00 $721,671.26 $169,216.40 $1,261,527.66 2012-13 $369,405.00 $722,558.76 $169,216.40 $1,261,180.16 2013-14 $367,805.00 $722,758.76 $169,216.40 $1,259,780.16 2014-15 $370,830.00 $722,246.26 $169,216.40 $1,262,292.66 2015-16 $368,240.00 $720,996.26 $169,216.40 $1,258,452.66 2016-17 $370,250.00 $719,371.26 $169,216.40 $1,258,837.66 2017-18 $366,700.00 $721,571.26 $169,216.40 $1,257,487.66 2018-19 $367,635.00 $723,171.26 $169,216.40 $1,260,022.66 2019-20 $368,080.00 $724,171.26 $169,216.40 $1,261,467.66 2020-21 $368,035.00 $724,115.00 $169,216.40 $1,261,366.40 2021-22 $367,500.00 $723,440.00 $169,216.40 $1,260,156.40 2022-23 $371,250.00 $721,850.00 $169,216.40 $1,262,316.40 2023-24 $369,250.00 $719,425.00 $169,216.40 $1,257,891.40 2024-25 $366,750.00 $721,362.50 $169,216.40 $1,257,328.90 2025-26 $368,750.00 $722,450.00 $169,216.40 $1,260,416.40 2026-27 $370,000.00 $721,435.00 $169,216.40 $1,260,651.40 2027-28 $370,500.00 $719,515.00 $169,216.40 $1,259,231.40 2028-29 $370,250.00 $721,690.00 $169,216.40 $1,261,156.40 2029-30 $369,250.00 $722,735.00 $169,216.48 $1,261,201.48 2030-31 $367,500.00 $722,650.00 0 $1,090,150.00 2031-32 0 $721,550.00 0 $721,550.00 2032-33 0 $724,325.00 0 $724,325.00 2033-34 0 $720,750.00 0 $720,750.00 2034-35 ___________ $721,050.00 ___________ $723,049.00 $7,378,620.00 $17,326,858.84 $3,215,111.68 $27,922,589.52 2001 Bond – new library, new police station, fire station renovations, city hall complex renovations 2005 Bond – new water transmission lines and storage tanks; replace/rehab existing water and sewer lines Equipment Lease/Purchase Payments by Fiscal Year Fiscal Year Fire Ladder Truck Golf Greens Mowers Golf Equipment Grand Total 2011-12 $84,625.14 $17,170.73 $54,148.08 $155,943.95 2012-13 $84,625.14 $17,170.74 $13,537.02 $115,332.90 2013-14 $84,625.14 $17,170.74 $101,795.88 2014-15 $84,625.14 $17,170.73 $101,795.87 2015-16 $84,625.14 $12,878.04 $97,503.18 2016-17 $84,625.14 $84,625.14 2017-18 $84,625.14 $84,625.14 2018-19 $84,625.14 $84,625.14 2019-20 $84,625.14 $84,625.14 2020-21 $63,468.86 _________ _________ $63,468.86 $825,095.12 $81,560.98 $67,685.10 $974,341.20 City of Fort Walton Beach, FL 26 Budget Overview Debt Principal and Interest Payments by Fund General Fund Utilities Fund Golf Fund Fiscal Yr Principal Interest Principal Interest Principal Interest 2011-12 211,683.19 243,581.95 270,000.00 451,671.26 195,892.16 44,643.05 2012-13 218,399.94 235,630.20 280,000.00 442,558.76 159,010.02 40,914.14 2013-14 225,160.89 227,269.25 290,000.00 432,758.76 147,912.16 38,474.98 2014-15 236,967.19 218,488.15 300,000.00 422,246.26 150,311.95 36,075.18 2015-16 243,819.97 209,045.18 310,000.00 410,996.26 148,459.63 33,634.81 2016-17 255,720.45 199,154.69 320,000.00 399,371.26 137,787.85 31,428.55 2017-18 262,669.87 188,655.29 335,000.00 386,571.26 139,862.42 29,353.98 2018-19 274,669.46 177,590.68 350,000.00 373,171.26 141,968.22 27,248.18 2019-20 286,720.55 165,984.60 365,000.00 359,171.26 144,105.73 25,110.67 2020-21 277,668.15 153,835.71 380,000.00 344,115.00 146,275.42 22,940.98 2021-22 225,000.00 142,500.00 395,000.00 328,440.00 148,477.78 20,738.62 2022-23 240,000.00 131,250.00 410,000.00 311,850.00 150,713.30 18,503.10 2023-24 250,000.00 119,250.00 425,000.00 294,425.00 152,982.47 16,233.93 2024-25 260,000.00 106,750.00 445,000.00 276,362.50 155,285.82 13,930.58 2025-26 275,000.00 93,750.00 465,000.00 257,450.00 157,623.84 11,592.56 2026-27 290,000.00 80,000.00 485,000.00 236,435.00 159,997.06 9,219.34 2027-28 305,000.00 65,500.00 505,000.00 214,515.00 162,406.02 6,810.38 2028-29 320,000.00 50,250.00 530,000.00 191,690.00 164,851.24 4,365.16 2029-30 335,000.00 34,250.00 555,000.00 167,735.00 167,333.37 1,883.11 2030-31 350,000.00 17,500.00 580,000.00 142,650.00 2031-32 605,000.00 116,550.00 2032-33 635,000.00 89,325.00 2033-34 660,000.00 60,750.00 2034-35 690,000.00 31,050.00 5,343,479.66 2,860,235.70 10,585,000.00 6,741,858.84 2,931,256.46 433,101.30 Principal Interest Total Existing Debt $677,575 $739,896 $1,417,471 New Debt anticipated in FY 2011-12 n/a n/a n/a FY 2011-12 Budget Debt Impact: $677,575 $753,342 $1,417,471 City of Fort Walton Beach, FL 27  CITY OF FORT WALTON BEACH, FL Summary of Estimated Financial Sources & Uses - All Funds Major Funds 1 GENERAL FUND UTILITIES FUND 2009-10 2010-11 2011-12 2009-10 2010-11 2011-12 Actual Budget Budget Actual Budget Budget Financial Sources Ad Valorem Taxes 4,380,221 4,331,552 4,149,255 - - - Other Taxes 5,034,292 4,829,116 5,076,798 - - - Licenses and Permits 2,413,145 2,408,838 2,397,989 - - - Intergovernmental Revenue 3,137,530 2,271,171 2,320,171 - - - Charges for Services 827,591 865,942 883,617 6,556,769 7,374,500 7,545,100 Fines and Forfeitures 190,143 139,200 139,200 184,728 168,500 183,500 Interest & Other Revenues 1,293,761 346,213 365,567 345,596 136,926 72,865 Other Financing Sources - - - - - 2,000,000 17,276,683 15,192,032 15,332,597 7,087,093 7,679,926 9,801,465 Appropriation from Reserves - 454,162 251,961 - - 2,521,900 $ 17,276,683 $ 15,646,194 $ 15,584,558 $ 7,087,093 $ 7,679,926 $ 12,323,365 Interfund Transfers In 1,976,267 1,987,420 1,814,463 40,000 36,242 37,363 Total Financial Sources $ 19,252,950 $ 17,633,614 $ 17,399,021 $ 7,127,093 $ 7,716,168 $ 12,360,728 Financial Uses General Government 4,941,386 3,745,250 3,678,484 - - - Public Safety 8,493,672 8,575,027 8,581,715 - - - Physical Environment 250,691 252,400 274,214 5,535,605 4,768,180 5,070,121 Transportation 1,206,208 1,052,115 1,094,561 - - - Community & Economic Dev. 372,467 519,756 458,770 - - - Culture & Recreation 2,507,482 2,265,158 2,375,060 - - - Capital Outlay 308,963 287,200 214,228 68,466 377,340 221,505 Capital Improvements 1,111,491 378,592 145,000 1,834,338 266,000 4,674,150 Debt Service - - - 532,674 1,088,549 721,674 Reclass of Capital Outlay - - - (1,245,341) - - 19,192,360 17,075,498 16,822,032 6,725,743 6,500,069 10,687,450 Contingencies - 108,121 64,326 - 50,000 52,830 Reserves - - - - 93,631 227,710 $ 19,192,360 $ 17,183,619 $ 16,886,358 $ 6,725,743 $ 6,643,700 $ 10,967,990 Interfund Transfers Out 438,448 449,995 512,663 1,097,641 1,072,468 1,392,738 Total Financial Uses $ 19,630,808 $ 17,633,614 $ 17,399,021 $ 7,823,384 $ 7,716,168 $ 12,360,728 Net Increase/(Decrease) in (377,858) (454,162) (251,961) (696,291) 93,631 (2,294,190) Fund Balance / Net Assets4 Fund Bal / Net Assets4 - Oct 1 9,372,537 8,994,679 8,540,517 5,462,809 4,766,518 4,860,149 4 Fund Bal / Net Assets - Sep 30 $ 8,994,679 $ 8,540,517 $ 8,288,556 $ 4,766,518 $ 4,860,149 $ 2,565,959 Notes 1 Major funds each comprise at least 10% of the total appropriated budget 2 Other Governmental Funds - Law Enforcement Trust, Law Enforcement Training, CRA, CDBG, Debt Service, Beal Memorial 3 Other Enterprise Funds - Sanitation, Golf, 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 2009-10 2010-11 2011-12 2009-10 2010-11 2011-12 2009-10 2010-11 2011-12 % of Actual Budget Budget Actual Budget Budget Actual Budget Budget Budget 952,259 898,803 803,818 - - - 5,332,480 5,230,355 4,953,073 13.1% - - - - - - 5,034,292 4,829,116 5,076,798 13.4% - - - - - - 2,413,145 2,408,838 2,397,989 6.3% 458,823 152,772 126,575 - - - 3,596,353 2,423,943 2,446,746 6.4% 250 - - 5,896,518 6,012,742 5,859,500 13,281,128 14,253,184 14,288,217 37.7% 14,707 12,000 10,000 - - - 389,578 319,700 332,700 0.9% 130,651 46,050 46,000 294,432 124,562 124,322 2,064,440 653,751 608,754 1.6% 746,162 651,559 582,704 - - - 746,162 651,559 2,582,704 6.8% 2,302,852 1,761,184 1,569,097 6,190,950 6,137,304 5,983,822 32,857,578 30,770,446 32,686,981 - 2,009,825 10,275 - - 100,172 - 2,463,987 2,884,308 7.6% $ 2,302,852 $ 3,771,009 $ 1,579,372 $ 6,190,950 $ 6,137,304 $ 6,083,994 $ 32,857,578 $ 33,234,433 $ 35,571,289 439,615 449,995 485,244 178,325 - 27,419 2,634,207 2,473,657 2,364,489 6.2% $ 2,742,467 $ 4,221,004 $ 2,064,616 $ 6,369,275 $ 6,137,304 $ 6,111,413 $ 35,491,785 $ 35,708,090 $ 37,935,778 - - - - - - 4,941,386 3,745,250 3,678,484 9.7% 361,717 132,039 413,076 - - - 8,855,390 8,707,066 8,994,791 23.7% - 42,600 18,600 2,835,621 2,723,894 2,797,587 8,621,917 7,787,074 8,160,522 21.5% - - - - - - 1,206,208 1,052,115 1,094,561 2.9% 333,876 700,045 722,057 - - - 706,343 1,219,801 1,180,827 3.1% - - - 2,025,591 1,759,978 1,762,604 4,533,073 4,025,136 4,137,664 10.9% 135,573 17,700 110,100 233,890 267,455 461,620 746,892 949,695 1,007,453 2.7% 1,000,918 2,787,800 220,795 223,464 174,706 300,000 4,170,211 3,607,098 5,339,945 14.1% 415,723 420,395 455,644 179,554 171,819 71,320 1,127,951 1,680,763 1,248,638 3.3% - - - (452,354) - - (1,697,695) - - 0.0% 2,247,807 4,100,579 1,940,272 5,045,765 5,097,852 5,393,131 33,211,675 32,773,998 34,842,885 - 15,000 - - 20,000 27,960 - 193,121 145,116 0.4% - 3,842 - - 25,605 - - 123,078 227,710 0.6% $ 2,247,807 $ 4,119,421 $ 1,940,272 $ 5,045,765 $ 5,143,457 $ 5,421,091 $ 33,211,675 $ 33,090,197 $ 35,215,711 130,623 101,583 124,344 788,003 993,847 690,322 2,454,715 2,617,893 2,720,067 7.2% $ 2,378,430 $ 4,221,004 $ 2,064,616 $ 5,833,768 $ 6,137,304 $ 6,111,413 $ 35,666,390 $ 35,708,090 $ 37,935,778 364,037 (2,005,983) (10,275) 535,507 25,605 (100,172) (174,605) (2,340,909) (2,656,598) 5,159,678 5,523,715 3,517,732 1,489,815 2,025,322 2,050,927 21,484,839 21,310,234 18,969,325 $ 5,523,715 $ 3,517,732 $ 3,507,457 $ 2,025,322 $ 2,050,927 $ 1,950,755 $ 21,310,234 $ 18,969,325 $ 16,312,727 29  CITY OF FORT WALTON BEACH, FL Revenue Trends - All Funds Revenues by Fund $40 $35 $30 $25 Millions $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 General Fund Law Enf. Trust Fund Law Enf. Training Fund CDBG Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Golf Fund Stormwater Fund Beal Memorial Fund Actual Actual Actual Budget Budget $ % 2007-08 2008-09 2009-10 2010-11 2011-12 Variance Variance General Fund 19,584,883 19,329,577 19,252,950 17,633,614 17,399,021 (234,593) -1.33% Law Enf. Trust Fund 76,541 69,824 262,970 12,825 13,275 450 3.51% Law Enf. Training Fund 15,988 13,159 10,433 12,050 10,000 (2,050) -17.01% CDBG Fund 127,360 274,878 161,274 152,772 126,575 (26,197) -17.15% CRA Fund 1,902,991 1,861,122 1,846,458 3,580,362 1,416,522 (2,163,840) -60.44% Debt Service Fund 2,349,115 415,723 416,889 420,395 455,644 35,249 8.38% Utilities Fund 7,223,051 6,907,081 7,127,094 7,716,168 12,360,728 4,644,560 60.19% Sanitation Fund 3,514,565 3,427,713 3,371,021 3,376,275 3,340,600 (35,675) -1.06% Golf Fund 2,482,972 2,539,801 2,229,232 2,196,029 2,076,641 (119,388) -5.44% Stormwater Fund - 1,307,005 769,021 565,000 694,172 129,172 22.86% Beal Memorial Fund 89,297 60,122 44,442 42,600 42,600 - 0.00% Revenues 37,366,257 36,206,005 35,491,784 35,708,090 37,935,778 2,227,688 6.24% Revenues by Category $40 $35 $30 $25 Millions $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Ad Valorem Taxes Other Taxes Licenses & Permits Intergov't Revenue Charges for Services Fines & Forfeitures Interest & Other Other Financing Sources Fund Balance / Net Assets Actual Actual Actual Budget Budget % 2007-08 2008-09 2009-10 2010-11 2011-12 $ Variance Variance Ad Valorem Taxes 6,021,743 5,582,822 5,332,480 5,230,355 4,953,073 (277,282) -5.30% Other Taxes 4,015,221 4,576,095 5,034,292 4,829,116 5,076,798 247,682 5.13% Licenses & Permits 2,225,224 2,327,486 2,413,145 2,408,838 2,397,989 (10,849) -0.45% Intergov't Revenue 2,896,878 2,935,179 3,596,353 2,423,943 2,446,746 22,803 0.94% Charges for Services 13,056,494 13,265,761 13,281,128 14,253,184 14,288,217 35,033 0.25% Fines & Forfeitures 466,112 582,999 389,578 319,700 332,700 13,000 4.07% Interest & Other 2,208,550 2,224,014 2,064,440 653,751 608,754 (44,997) -6.88% Other Financing Sources 6,476,542 4,711,650 3,380,369 3,125,216 4,947,193 1,821,977 58.30% Fund Balance / Net Assets - - - 2,463,987 2,884,308 420,321 17.06% Revenues 37,366,257 36,206,005 35,491,784 35,708,090 37,935,778 2,227,688 6.24% 30 Revenues FY 2011-12 Budgeted Revenues $37,935,778 State Revenue Licenses & Permits Sharing, Intergov't, Other Taxes 6.3% Recreation, 13.5% etc. 6.3% Cemetery, & Other Ad Valorem Taxes 2.4% 13.2% Water & Sewer Fees 19.8% Reserves 7.7% Garbage Fees Interfund Transfers 8.7% 6.3% Golf Club Fees Interest & Misc. 5.3% Fines, Forfeitures, & 8.2% Other Fees Stormwater Fees 0.8% 1.6% 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 $14.3 million and are the largest source of revenue for the City at 37.8%. Unlike taxes, these service charges are directly related to the service received. User fees include leisure services such as recreation programs, senior center, library, museum, 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 $15 averages a 2.5% annual increase. $12 Water and sewer rates, which generate $7.5M, $9 will increase 3.0% on October 1 in accordance Millions with a multi-year rate plan adopted by City $6 Council in March 2010. The rate plan provides $3 annual increases for inflation each October 1 through FY 2013-14. $0 2007-08 2008-09 2009-10 Budget Budget Garbage fees account for $3.3M in revenues and Recreation Water/Sewer 2010-11 2011-12 Garbage Other/Stormwater golf club fees account for $2.0M in revenues. Other fees – recreation program fees, park rentals, senior center, library, musuem, cemetery sales, stormwater fee – comprise $1.5M in revenues. No fee increases are proposed for these services. Ad Valorem (Property) Taxes – Ad valorem taxes levied by the City comprise $5.0M or 13.2% of total revenues and contribute to 24% or $4.1M of General Fund revenues and 57% or $804K of Community Redevelopment Agency (CRA) Fund revenues. Funding from County property taxes comprises $583K or 41% of CRA Fund revenues. Property tax revenues are allocated to the CRA Fund based on the growth in assessed value from the base year (i.e. year of CRA designation). The City’s 2011 gross taxable property value for operating purposes is $1.149 billion, a decrease City of Fort Walton Beach, FL 31 Revenues of $60.9 million or 5.0% from the 2010 final gross taxable property value of $1.210 billion. The budget is predicated on maintaining a millage rate of 4.5383, which generates $277,582 less property tax revenue than the prior year due to decreases in property values. One mill equals $1 per $1000 of taxable property value. Millage Rate Assessed Value Ad Valorem Taxes $1,500 $7 Ad Valorem Revenue (millions) $6 Assessed Value (millions) $1,200 $5 $900 $4 $600 $3 $2 $300 $1 $0 $0 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Compared to ten years ago, General Fund property tax revenues are 16.6% higher and CRA Fund property tax revenues are 116.0% higher, yet the City’s tax rate of 4.5383 mills is 8.7% less. However, the municipal cost index – which illustrates the effects of inflation on the cost of providing municipal services - is up 35.4% for the same period. 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 $1.75 per ton $5.0 sanitation host fee on garbage collected outside the City limits and brought to the transfer station $4.0 is also collected per contract. Franchise fees $3.0 comprise $2.1M or 5.6% of revenues and have Millions increased 2.7% per year on average over the last $2.0 five years. $1.0 Utility taxes are contractually levied against electric, gas, and water revenues of local utility $0.0 2007-08 2008-09 2010-11 Budget Budget companies at the rate of 10% and have averaged a Franchise Fees Utility Taxes 2010-11 2011-12 10.2% annual increase over the past five years, in large part due to a $20/month cap for residential consumers, a $50/month cap for non-residential consumers, and a 50 kilowatt/month exemption for residential use being eliminated effective October 1, 2008. Electric and natural gas utility taxes are based on 1973 fuel prices. Although the entire base rate is taxable, a large portion of these utility bills is exempt (since the current cost of these fuels is irrelevant) and the City’s revenues will only increase if usage increases. Utility taxes are anticipated to generate $2.3M or 6.1% of total revenues, and the budget reflects an increase of 14.7% or $295K to fully recognize the removal of the caps and exemptions. Staff is now confident that the revenue increases in the past two years are actually the result of that change rather than attributable to unusually cold winters. 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, $1.7M is budgeted (4.4% of total revenues). This revenue stream has been notoriously unpredicatable, and the budgeted amount reflects the FY11 annualized amount less the 36-month monthly adjustment ending in February 2012 as the result of a 2008 audit. City of Fort Walton Beach, FL 32 Revenues Half-Cent Sales Tax – This state-shared revenue distribution, anticipated to generate approximately $1.5M or 3.8% of total revenues, is derived from net 6% state sales tax revenue and is the largest source of revenue sharing for local governments. The revenue estimate, also published by the Office of Economic and Demographic Research (EDR), is down 7.8% since FY 2008 but is finally beginning to rebound as the Economy-Based Revenues economy improves. $2.5 Municipal Revenue Sharing – This is funded $2.0 by 1.3409% of sales and use tax collections, $1.5 Millions 12.5% of state alternative fuel user decal $1.0 collections, and the net collections from the one- cent municipal fuel tax. This revenue estimate $0.5 is also published by the Office of Economic and $0.0 Demographic Research (EDR), and is budgeted 2007-08 2008-09 2009-10 Budget Budget at $702K, which is 1.9% of total revenues. This Sales Tax Revenue Sharing 2010-11 2011-12 revenue source is anticipated to remain flat in FY 2012. Although fuel prices are up, this revenue is predicated on consumption, which hasn’t yet rebounded. Interest Income – Interest earnings are budgeted at $196K or 0.5% of total revenues and fluctuate based on the interest rate environment, the City’s types of investments, and funds 3.50% available for investment. Currently, $28.8M is 3.00% invested in certificates of deposit yielding 2.50% 2.00% 0.16% to 1.49%, money market bank accounts 1.50% 1.00% earning 0.1% to 0.50%, money market mutual 0.50% funds earning 0.04% to 0.12%, and checking 0.00% Mar-09 Jun-09 Sep-09 Dec-09 Mar-10 Jun-10 Sep-10 Dec-10 Mar-11 Jun-11 accounts earning 0.25%. About $288K FWB Port f olio SBA Fed Funds FL Municipal Invest ment Trust remains illiquid at the State Board of Florida SAFEInvest ment Pool S&P 30-Day Govt Pool Index Administration (SBA). The City’s 52wk Treasury conservative investment approach has consistently outperformed its benchmarks since the City began tracking its weighted average return in March 2009. Appropriation from Reserves – Use of fund balance (governmental funds) or net assets (enterprise funds) – accounts for $2.9M or 7.7% of total revenues: a. General Fund – $35,320 from restricted fund balance; $216,641 from assigned fund balance: • $35,320 from restricted fund balance for Harvey Trust (funding bequeathed to the City for library purposes will be used to purchase books and publications). th • $1,840 from assigned fund balance for 4 of July (unspent prior year donations). • $214,801 from assigned fund balance for subsequent year budget (performance incentive program for General and Golf fund employees, a police radio repeater, Garnier’s Beach restroom replacement, parks truck, and fleet compressor). b. Law Enforcement Trust Fund – $10,275 from unassigned fund balance for crime prevention and safe neighborhood activities (required per Florida Statute to spend 15% of prior year forfeitures on these types of activities). c. Utilities Fund - $2,521,900 from restricted net assets (2005 Utility Bond proceeds) for sewer system rehabilitation and water & sewer line replacements. d. Stormwater Fund – $100,172 from unrestricted net assets for drainage replacement. City of Fort Walton Beach, FL 33  CITY OF FORT WALTON BEACH, FL Expenditure Trends - All Funds Expenditures by Fund $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 General Fund Law Enf. Trust Fund Law Enf. Training Fund CDBG Fund CRA Fund Debt Service Fund Utilities Fund Sanitation Fund Golf Fund Stormwater Fund Beal Memorial Fund Actual Actual Actual Budget Budget $ % 2007-08 2008-09 2009-10 2010-11 2011-12 Variance Variance General Fund 22,571,317 19,015,139 19,630,808 17,633,614 17,399,021 (234,593) -1.33% Law Enf. Trust Fund 82,345 71,522 233,922 12,825 13,275 450 3.51% Law Enf. Training Fund 41,814 33,406 24,289 12,050 10,000 (2,050) -17.01% CDBG Fund 127,355 266,132 166,408 152,772 126,575 (26,197) -17.15% CRA Fund 1,149,956 2,302,897 1,522,533 3,580,362 1,416,522 (2,163,840) -60.44% Debt Service Fund 2,350,131 415,723 415,723 420,395 455,644 35,249 8.38% Utilities Fund 7,705,407 10,286,251 7,823,386 7,716,168 12,360,728 4,644,560 60.19% Sanitation Fund 3,608,574 3,461,817 3,214,884 3,376,275 3,340,600 (35,675) -1.06% Golf Fund 2,610,141 2,529,420 2,228,934 2,196,029 2,076,641 (119,388) -5.44% Stormwater Fund - 495,323 389,951 565,000 694,172 129,172 22.86% Beal Memorial Fund - 67,650 15,555 42,600 42,600 - 0.00% Expenditures 40,246,537 38,945,278 35,666,392 35,708,090 37,935,778 2,227,688 6.24% Expenditures by Category $45 $40 $35 $30 Millions $25 $20 $15 $10 $5 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operating Expenses Capital Outlay Capital Improvements Transfers Debt Service Contingencies & Reserves Actual Actual Actual Budget Budget % 2007-08 2008-09 2009-10 2010-11 2011-12 $ Variance Variance Personal Services 20,028,835 19,122,351 18,945,749 17,362,635 17,841,355 478,720 2.76% Operating Expenses 9,873,113 12,777,291 10,013,339 9,173,808 9,405,494 231,686 2.53% Capital Outlay 1,367,262 627,077 652,120 949,695 1,007,453 57,758 6.08% Capital Improvements 1,200,708 2,784,744 4,170,211 3,607,098 5,339,945 1,732,847 48.04% Debt Service 3,546,566 1,546,554 1,566,399 2,101,158 1,704,282 (396,876) -18.89% Transfers 5,684,353 3,315,213 2,016,267 2,197,498 2,264,423 66,925 3.05% Contingencies & Reserves - - - 316,199 372,826 56,627 17.91% Reclass of Capital Outlay (1,397,246) (1,227,953) (1,697,695) - - - 0.00% Expenditures 40,303,087 38,945,278 35,666,392 35,708,090 37,935,778 2,227,688 6.24% 34 Expenditures FY 2011-12 Budgeted Expenditures $37,935,778 Public Safety Physical 23.7% Environment 21.6% Transportation 2.9% General Government 9.8% Economic Contingencies & Development Reserves 3.2% 1.1% Capital Outlay Debt Service 2.6% Culture & Interfund Transfers 3.2% Capital Recreation 7.1% Improvements 10.8% 14.0% Public Safety – This category includes police and fire services and totals $9.0M or 23.7% of total expenses. The $282K or 3.2% increase is $10 attributable to the hiring of three new police officers in the CRA to address the recent increase $8 in vagrancy and criminal mischief in the target $6 Millionss area. Police officers and sergeants voted to unionize in May 2009. However, negotiations are $4 progressing very slowly and contracts have not yet $2 been finalized. Firefighters and battalion chiefs are operating under one year contracts and have opted $0 2007-08 2008-09 2009-10 Budget Budget to not exercise any reopeners. 2010-11 2011-12 Physical Environment – This category comprises $8.2M or 21.6% of total expenses and includes cemetery operations and the following enterprise activities: water, sewer, stormwater, and garbage. Cemetery revenues exceed expenses and enterprise activities do not rely on property taxes because services are funded by user fees. The $359K or 4.6% increase in this category is attributable to certain ongoing expenses for water well and water tank maintenance being budgeted as operating expenses rather than capital outlay. Culture & Recreation – This category equals $4.1M or 10.8% of total expenses and includes parks & recreation programs and facilities, senior center, library, museums, and golf courses. Golf operations are intended to be self-sufficient through user fees and not rely on property taxes; $5 however, continued assistance from the General $4 Fund has been required. This year, for instance, the employee performance incentive will be funded $3 Millionss with General Fund reserves since the Golf Fund $2 has no reserves. A portion of the other leisure services expenses are offset by revenues such as $1 facility and park rentals, youth and adult athletic $0 fees, and museum entrance fees. This category is 2007-08 2008-09 2009-10 Budget Budget budgeted to increase $112K or 2.8% due to the 2010-11 2011-12 reclassification of the Museum Marketing Coordinator (CRA Fund-Community & Economic Development) to Museum Education City of Fort Walton Beach, FL 35 Expenditures Coordinator (General Fund-Culture & Recreation) and a 25% pension contribution increase for general employees. This category has declined $478K or 10.3% over the past five years due to budget constraints. General Government – This category is $3.7M or 9.8% of total expenses and includes the following departments: City Council, City $6 Manager, Administrative Services (human resources, risk management, information $5 technology), City Clerk, Financial Services $4 (accounting, purchasing), as well as Fleet and Millionss $3 Facilities. These units of the City government are $2 funded from ad valorem tax proceeds and provide support services to other departments and $1 information to the public. This category has $0 declined $1.6M or 30.7% over the past five years 2007-08 2008-09 2009-10 Budget Budget 2010-11 2011-12 due to staffing and operational budget cuts, as well as property & casualty insurance returning to pre-reinsurance spike levels as a result of the 2004 & 2005 Florida hurricane seasons. Capital Improvements – This category accounts for $5.3M or 14.0% of total expenses and includes 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 (e.g. buildings, parks, streets, water and sewer lines). Planned capital improvements are identified in the City’s five- year Capital Improvements Program, but projects may be delayed or completed in phases due to funding constraints. The funding level varies annually based on identified needs and whether the projects will be debt-financed or paid from current revenues. Projects budgeted in FY 2011-12 include: street resurfacing, sidewalk construction, water and sewer line replacement, pump station #1 force main replacement, sewer system grouting and lining, and Gary Smith Honda drainage replacement. Interfund Transfers – The City’s interfund transfers represent $2.7M or 7.1% of total expenses. Enterprise fund transfers to the General Fund are 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, grants, accounting, accounts payable, payroll, purchasing), and engineering services (i.e. engineering, fleet, facilities). At the budget meeting in August, City Council waived large portions of the transfers to permit the Golf Fund to retain revenues for operational use and to permit the Stormwater Fund to retain revenues for capital projects. The General Fund transfers $456K to the Debt Service Fund for principal and interest payments and $30K (20% of lot sales) to the Beal Memorial Cemetery Fund for investment for perpetual care once all locations are sold. The Sanitation Fund transfers $38K to the Utilities Fund to offset a proportionate share of customer service division expenses. Debt Service – This category totals $1.2M or 3.2% of total expenses and includes principal and interest payments for the City’s equipment and facilities funded via capital lease/purchase, bond issue, or other debt financing. City of Fort Walton Beach, FL 36 Expenditures Community/Economic Development – This category totals $1.2M or 3.2% of total expenses and includes planning, building & zoning, code $2.0 enforcement, Community Development Block Grant (CDBG), and Community Redevelopment $1.5 Agency (CRA). Building permit fees, plan review fees, and code enforcement fines offset a portion of Millionss $1.0 these expenses in the General Fund. $0.5 This category is unchanged due to the fact that there are no operational changes in any of these $0.0 functions. 2007-08 2008-09 2009-10 Budget Budget 2010-11 2011-12 Transportation – This category represents $1.1M or 2.9% of total expenses and includes the following activities: engineering, streets, and right-of- way. Street resurfacing expenses are funded from local option fuel tax proceeds. A decrease of $638K or 36.8% in this category has been achieved over the last five years largely attributable to transitioning to inmate labor for right-of-way maintenance. Capital Outlay – This category is $1.0M or 2.6% of total expenses and includes the purchase of computers, vehicles, equipment, and other assets with a value greater than $500 and a useful life of more than one year. In addition to computers and various pieces of equipment, the following vehicle replacements are budgeted in the amount of $600K: four police patrol vehicles, one ½ ton parks truck, one ½ ton water operations truck, one 1 ton water distribution truck, one water distribution survey van, one sanitation side loader, and one sanitation front loader. Contingencies – Contingency funds total $145K or 0.4% of total expenses and are budgeted to guard against unanticipated price increases (e.g. fuel, utilities), emergency repairs, or revenue shortfalls. Though City practice is to budget 1% of personnel and operating expenses as contingency funds, this amount is not achieved in the General or Golf funds due to fiscal constraints. 1% Budgeted General Fund 163,527 64,326 Utilities Fund 52,828 52,830 Sanitation Fund 24,207 24,210 Golf Fund 17,620 0 Stormwater Fund 3,749 3,750 Reserves –Reserve funds are budgeted when revenues exceed expenses or to rebuild net assets in the enterprise funds. Reserves are budgeted in the Utilities Fund, comprising $227K or 0.6% of total expenses. City of Fort Walton Beach, FL 37  CITY OF FORT WALTON BEACH, FL Total Expenditures by Category - All Funds Personal Operating Capital Capital Debt Transfers 2011-12 2010-11 Budget Change Services Expenses Outlay Improv. Service Out Budget Budget $ % City Council 91,746 233,131 - - - - 324,877 390,233 (65,356) -16.7% City Manager 227,153 4,582 - - - - 231,735 286,165 (54,430) -19.0% Administrative Services 198,449 72,247 - - - - 270,696 263,312 7,384 2.8% Risk Management - 426,360 - - - - 426,360 505,342 (78,982) -15.6% Information Technology 190,805 159,278 16,675 - - - 366,758 379,504 (12,746) -3.4% City Clerk 146,583 43,916 - - - - 190,499 187,149 3,350 1.8% Finance 487,963 109,779 - - - - 597,742 572,982 24,760 4.3% Purchasing 127,451 8,926 - - - - 136,377 147,091 (10,714) -7.3% Police 4,548,132 530,790 118,168 - 174,379 - 5,371,469 5,287,741 83,728 1.6% Fire 3,305,089 197,704 - - 210,772 - 3,713,565 3,813,092 (99,527) -2.6% Recreation 600,977 349,921 - - - - 950,898 1,044,492 (93,594) -9.0% Parks 518,787 156,834 24,700 - - - 700,321 706,821 (6,500) -0.9% Right-of-Way 60,792 118,833 650 - - - 180,275 164,389 15,886 9.7% Senior Center 69,882 42,147 - - - - 112,029 107,970 4,059 3.8% Library 324,468 97,255 30,250 - 22,261 - 474,234 461,139 13,095 2.8% Museum 161,730 53,059 - - - - 214,789 172,727 42,062 24.4% Cemetery 151,830 122,384 21,560 - - 29,600 325,374 282,000 43,374 15.4% Engineering Services 373,996 36,527 - - - - 410,523 389,233 21,290 5.5% Planning & Zoning 55,951 20,213 - - - - 76,164 138,801 (62,637) -45.1% Bldg Insp/Permitting 203,233 29,481 - - - - 232,714 217,627 15,087 6.9% Code Enforcement 139,213 10,679 - - - - 149,892 163,328 (13,436) -8.2% Fleet 379,751 54,140 2,225 - - - 436,116 414,846 21,270 5.1% Facilities 384,236 221,788 - - 48,232 - 654,256 662,068 (7,812) -1.2% Streets 218,639 285,774 - 145,000 - - 649,413 685,993 (36,580) -5.3% Non-Departmental-001 100,000 74,526 - - - 27,419 201,945 189,569 12,376 6.5% General Fund 13,066,856 3,460,274 214,228 145,000 455,644 57,019 17,399,021 17,633,614 (234,593) -1.3% Law Enf. Trust Fund 3,000 10,275 - 13,275 12,825 450 3.5% Law Enf. Training Fund - 10,000 - - - - 10,000 12,050 (2,050) -17.0% CDBG Fund 11,078 63,887 - 28,295 - 23,315 126,575 152,772 (26,197) -17.1% Police-CRA 370,193 19,608 95,100 - - - 484,901 - 484,901 100.0% CRA 112,657 534,435 15,000 192,500 - 77,029 931,621 3,580,362 (2,648,741) -74.0% CRA Fund 482,850 554,043 110,100 192,500 - 77,029 1,416,522 3,580,362 (2,163,840) -60.4% Debt Service Fund - - - - 455,644 - 455,644 420,395 35,249 8.4% Customer Service 221,028 152,602 - - - - 373,630 362,423 11,207 3.1% Utility Services 435,028 163,038 11,500 - - - 609,566 553,301 56,265 10.2% Water Operations 443,624 446,144 23,700 - 133,445 - 1,046,913 1,051,440 (4,527) -0.4% Water Distribution 215,652 108,652 71,155 177,150 261,154 - 833,763 616,529 217,234 35.2% Sewer Collect & Treatmt 674,347 2,422,716 115,150 4,497,000 327,075 - 8,036,288 4,019,254 4,017,034 99.9% Non-Departmental-401 15,000 52,830 - - - 1,392,738 1,460,568 1,113,221 347,347 31.2% Utilities Fund 2,004,679 3,345,982 221,505 4,674,150 721,674 1,392,738 12,360,728 7,716,168 4,644,560 60.2% Solid Waste 941,767 1,478,898 438,120 - - - 2,858,785 2,620,242 238,543 9.1% Non-Departmental-403 1,500 24,210 - - - 456,105 481,815 756,033 (274,218) -36.3% Sanitation Fund 943,267 1,503,108 438,120 - - 456,105 3,340,600 3,376,275 (35,675) -1.1% Golf Operations 379,804 289,624 3,500 - - - 672,928 783,913 (110,985) -14.2% Grounds Maintenance 662,061 430,615 20,000 - 71,320 - 1,183,996 1,171,373 12,623 1.1% Non-Departmental-404 500 - - - - 219,217 219,717 240,743 (21,026) -8.7% Golf Fund 1,042,365 720,239 23,500 - 71,320 219,217 2,076,641 2,196,029 (119,388) -5.4% Stormwater 286,760 88,162 - 300,000 - - 674,922 544,442 130,480 24.0% Non-Departmental-405 500 3,750 - - - 15,000 19,250 20,558 (1,308) -6.4% Stormwater Fund 287,260 91,912 - 300,000 - 15,000 694,172 565,000 129,172 22.9% Beal Memorial Fund - 18,600 - - - 24,000 42,600 42,600 - 0.0% TOTAL ALL FUNDS 17,841,355 9,778,320 1,007,453 5,339,945 1,704,282 2,264,423 37,935,778 35,708,090 2,227,688 6.2% 38  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 2007-08 2008-09 2009-10 2010-11 2011-12 General Fund Law Enf. Trust Fund CDBG Fund CRA Fund Utilities Fund Sanitation Fund Stormwater Fund Golf Fund Actual Actual Actual Budget Budget $ % 2007-08 2008-09 2009-10 2010-11 2011-12 Variance Variance General Fund 15,259,342 14,164,914 14,479,590 12,968,866 13,066,856 97,990 0.76% Law Enf. Trust Fund 3,594 2,450 2,926 3,000 3,000 - 0.00% Law Enf. Training Fund 29,692 25,852 19,898 - - - 0.00% CDBG Fund 13,413 5,426 9,480 11,064 11,078 14 0.13% CRA Fund 78,453 80,598 158,977 247,164 482,850 235,686 95.36% Utilities Fund 2,451,887 2,395,486 2,049,687 1,952,512 2,004,679 52,167 2.67% Sanitation Fund 957,011 1,001,362 890,829 883,842 943,267 59,425 6.72% Stormwater Fund - 1,121,356 1,022,008 1,014,522 1,042,365 27,843 2.74% Golf Fund 1,235,442 324,907 312,354 281,665 287,260 5,595 1.99% Personal Services 20,028,834 19,122,351 18,945,749 17,362,635 17,841,355 478,720 2.76% Personal Services by Category $20 $16 $12 Millions $8 $4 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Salaries Social Security Medicare Retirement Health/Dental/Life Ins. Workers Comp. Unemployment Comp. Actual Actual Actual Budget Budget % 2007-08 2008-09 2009-10 2010-11 2011-12 $ Variance Variance Salaries 14,572,051 13,427,514 13,186,784 11,786,356 11,955,470 169,114 1.43% Social Security 855,415 787,983 772,312 680,477 672,532 (7,945) -1.17% Medicare 202,741 183,699 181,889 159,142 157,293 (1,849) -1.16% Retirement 2,222,095 2,554,228 2,952,508 2,792,751 3,031,818 239,067 8.56% Health/Dental/Life Ins. 1,651,098 1,725,349 1,527,524 1,629,559 1,676,113 46,554 2.86% Workers Comp. 505,861 405,726 290,697 289,350 298,129 8,779 3.03% Unemployment Comp. 19,573 37,852 34,035 25,000 50,000 25,000 100.00% Personal Services 20,028,834 19,122,351 18,945,749 17,362,635 17,841,355 478,720 2.76% 39  CITY OF FORT WALTON BEACH, FL Personal Services by Category - All Funds Service Incentive/ Gross Overtime Total Wages Awards Merit Pay Add Pays Wages & Holiday Wages City Council 39,488 - - - 39,488 - 39,488 City Manager 149,193 - 1,949 - 151,142 - 151,142 Administrative Services 146,531 - 2,924 - 149,455 - 149,455 Information Technology 127,095 - 1,949 1,800 130,844 - 130,844 City Clerk 112,933 - 2,437 1,200 116,570 - 116,570 Finance 334,512 - 6,823 - 341,335 - 341,335 Purchasing 92,756 - 2,437 - 95,193 - 95,193 Police 2,698,713 1,246 22,408 88,533 2,810,900 100,000 2,910,900 Fire 1,654,049 379 36,064 142,408 1,832,900 280,361 2,113,261 Recreation 446,257 109 13,461 - 459,827 500 460,327 Parks 304,126 325 10,722 - 315,173 4,250 319,423 Right-of-Way 36,371 - 975 - 37,346 100 37,446 Senior Center 50,114 - 1,803 - 51,917 - 51,917 Library 246,840 163 7,895 - 254,898 - 254,898 Museum 111,845 - 3,509 - 115,354 - 115,354 Cemetery 86,867 55 2,924 - 89,846 2,875 92,721 Engineering Services 259,764 217 4,874 - 264,855 - 264,855 Planning & Zoning 44,873 - 975 - 45,848 - 45,848 Bldg Insp/Permitting 151,110 - 2,924 - 154,034 - 154,034 Code Enforcement 91,382 217 1,949 - 93,548 - 93,548 Fleet 259,249 109 8,529 - 267,887 250 268,137 Facilities 258,515 217 7,798 - 266,530 6,000 272,530 Streets 144,636 109 5,361 - 150,106 1,000 151,106 Non-Departmental 50,000 - - - 50,000 - 50,000 General Fund 7,897,219 3,146 150,690 233,941 8,284,996 395,336 8,680,332 Law Enf. Trust Fund 3,000 - - - 3,000 - 3,000 CDBG Fund 10,030 - - - 10,030 - 10,030 Police-CRA 210,737 - - 13,721 224,458 10,000 234,458 CRA 73,374 - 2,924 - 76,298 - 76,298 CRA Fund 284,111 - 2,924 13,721 300,756 10,000 310,756 Customer Service 160,509 163 5,361 - 166,033 - 166,033 Utility Services 291,046 325 6,579 - 297,950 - 297,950 Water Operations 288,313 109 8,772 - 297,194 4,550 301,744 Water Distribution 131,503 - 4,874 - 136,377 9,100 145,477 Sewer Collect & Treatmt 391,858 55 11,696 - 403,609 36,000 439,609 Non-Departmental 15,000 - - - 15,000 - 15,000 Utilities Fund 1,278,229 652 37,282 - 1,316,163 49,650 1,365,813 Solid Waste 553,756 488 18,519 - 572,763 26,767 599,530 Non-Departmental 1,500 - - - 1,500 - 1,500 Sanitation Fund 555,256 488 18,519 - 574,263 26,767 601,030 Golf Operations 308,365 271 12,067 - 320,703 - 320,703 Grounds Maintenance 450,024 217 15,352 - 465,593 5,800 471,393 Non-Departmental 500 - - - 500 - 500 Golf Fund 758,889 488 27,419 - 786,796 5,800 792,596 Stormwater 184,510 55 5,848 - 190,413 1,000 191,413 Non-Departmental 500 - - - 500 - 500 Stormwater Fund 185,010 55 5,848 - 190,913 1,000 191,913 TOTAL ALL FUNDS 10,971,744 4,829 242,682 247,662 11,466,917 488,553 11,955,470 40  Social Pension Retirement Health, Dental Work Unempl. Total FY 2011-12 Security Medicare Defined Benefit Defined Contrib & Life Ins. Comp Comp Benefits TOTAL 2,448 573 - - 49,155 82 - 52,258 91,746 9,579 2,241 49,875 - 13,985 331 - 76,011 227,153 8,353 1,954 11,736 6,986 19,661 304 - 48,994 198,449 7,305 1,709 32,473 - 18,206 268 - 59,961 190,805 7,168 1,677 12,227 3,536 5,160 245 - 30,013 146,583 19,432 4,545 77,396 3,961 40,591 703 - 146,628 487,963 5,516 1,290 13,835 1,857 9,567 193 - 32,258 127,451 167,536 39,181 781,959 9,023 410,289 64,031 - 1,472,019 4,382,919 121,888 28,506 598,252 - 249,534 59,863 - 1,058,043 3,171,304 26,881 6,287 59,280 4,011 32,355 11,836 - 140,650 600,977 16,626 3,888 61,482 3,680 104,646 9,042 - 199,364 518,787 1,939 454 9,293 - 9,202 2,458 - 23,346 60,792 2,919 683 8,182 - 4,784 1,397 - 17,965 69,882 14,935 3,493 40,830 - 9,552 760 - 69,570 324,468 6,632 1,551 18,338 1,354 18,269 232 - 46,376 161,730 4,711 1,102 22,195 - 26,641 4,460 - 59,109 151,830 15,353 3,591 66,370 - 23,287 540 - 109,141 373,996 2,690 629 - 2,244 4,447 93 - 10,103 55,951 8,958 2,095 8,758 8,446 18,269 2,673 - 49,199 203,233 5,376 1,258 23,348 - 13,648 2,035 - 45,665 139,213 14,676 3,433 62,074 - 25,540 5,891 - 111,614 379,751 15,205 3,557 58,177 2,312 20,063 12,392 - 111,706 384,236 8,378 1,960 21,545 2,405 23,469 9,776 - 67,533 218,639 - - - - - - 50,000 50,000 100,000 494,504 115,657 2,037,625 49,815 1,150,320 189,605 50,000 4,087,526 12,767,858 - - - - - - - - 3,000 622 145 - - - 281 - 1,048 11,078 13,652 3,194 71,391 - 41,194 6,304 - 135,735 370,193 4,361 1,020 - 4,190 25,980 808 - 36,359 112,657 18,013 4,214 71,391 4,190 67,174 7,112 - 172,094 482,850 9,461 2,213 20,081 5,329 17,578 333 - 54,995 221,028 16,625 3,888 55,527 4,137 52,007 4,894 - 137,078 435,028 16,504 3,860 73,664 - 38,306 9,546 - 141,880 443,624 7,849 1,836 28,434 1,011 24,516 6,529 - 70,175 215,652 21,606 5,053 94,552 1,090 98,729 13,708 - 234,738 674,347 - - - - - - - - 15,000 72,045 16,850 272,258 11,567 231,136 35,010 - 638,866 2,004,679 31,249 7,308 118,177 4,562 135,302 45,639 - 342,237 941,767 - - - - - - - - 1,500 31,249 7,308 118,177 4,562 135,302 45,639 - 342,237 943,267 18,802 4,397 23,641 - 7,567 4,694 - 59,101 379,804 26,555 6,210 95,610 2,022 53,735 6,536 - 190,668 662,061 - - - - - - - - 500 45,357 10,607 119,251 2,022 61,302 11,230 - 249,769 1,042,365 10,742 2,512 39,809 2,153 30,879 9,252 - 95,347 286,760 - - - - - - - - 500 10,742 2,512 39,809 2,153 30,879 9,252 - 95,347 287,260 672,532 157,293 2,658,511 74,309 1,676,113 298,129 50,000 5,586,887 17,542,357 state contribution police 165,213 state contribution fire 133,785 17,841,355 41  CITY OF FORT WALTON BEACH, FL Full Time Equivalent (FTE) Position Summary Actual Budget Mid Year Budget Budget Department 2007-08 2008-09 2009-10 2010-11 Changes Changes 2011-12 City Manager 3.00 2.00 2.00 3.00 (1.00) (a) 2.00 Administrative Services 7.00 7.75 7.75 5.50 (0.50) (b) 5.00 City Clerk 3.00 3.00 3.00 2.50 2.50 Financial Services 20.00 16.50 17.00 14.75 0.25 (c) 15.00 Police Services 73.05 68.05 67.59 67.59 0.40 (d) 3.00 (i) 70.99 Fire Services 39.00 38.00 38.00 38.00 (1.00) (e) 37.00 Recreation Services 86.44 88.81 83.02 73.85 (f) (0.94) (j) 72.91 Engineering Services 125.00 105.37 94.12 92.55 0.20 (g) 0.25 (h)(i)(k) 93.00 Total Funded FTE's 356.49 329.48 312.48 297.74 (1.65) 2.31 298.40 Frozen/Unfunded FTE's 5.80 Total Authorized FTE's 362.29 329.48 312.48 297.74 (1.65) 2.31 298.40 2010-11 Mid-Year Changes Impact (a) Vacant Public Information Officer eliminated (64,651) (b) Staff Assistant increased from 0.5 to 1.0 FTE 22,823 (b) Risk Management Specialist eliminated through attrition (51,850) (c) Reclassed Accountant 0.75 FTE to Accounting Technician II 1.0 FTE 939 (c) Reclassed Buyer from 1.0 to 0.5 FTE (40,127) (c) Reclassed Staff Assistant I 0.5 FTE to Staff Assistant II 1.0 FTE 22,861 (d) Increased Reserve Police Officers from 0.32 to 0.72 FTE - (e) Eliminated Deputy Fire Chief (121,392) (f) Reclassed Museum Marketing Coordinator (CRA Fund) to Museum Program Coordinator (General Fund) (11,185) (g) Service Worker II-Sewer increased from 0.8 to 1.0 FTE 15,839 ($226,743) 2011-12 Budget Changes (h) Eliminated one Meter Service Worker (22,396) (i) Added three CRA Police Officers 222,932 (i) Added one CRA Service Worker I in lieu of contract labor 33,165 (j) Reclassed two vacant Golf Club Attendants 0.94 FTE from paid positions to Marshals (17,584) (k) Reclassed Sanitation Staff Assistant from 0.75 FTE to 1.0 FTE 11,393 227,510 Grand Total Payroll Changes $767 42  CITY OF FORT WALTON BEACH, FL 5-Year Position Summary Actual Mid-Year Budget 2007-08 2008-09 2009-10 2010-11 2011-12 FT PT FT PT FT PT FT PT FT PT City Manager 3 2 2 2 2 Administrative Services 7 7 1 Administrative Services 4 3 3 Risk Management 1 Information Technology 2 1 2 2 City Clerk 3 3 3 2 1 2 1 Finance 20 16 1 Finance 7 7 7 Purchasing 2 2 1 2 1 Customer Service 7 1 5 1 5 1 Police 67 25 64 25 62 23 62 33 65 33 Fire 39 39 38 37 37 Recreation Services 60 56 64 57 Recreation 12 11 7 15 7 15 Parks 10 1 11 11 Right-of-Way 7 1 1 Senior Center 1 3 1 3 1 3 Library 5 7 4 6 4 6 Museum 4 2 2 1 3 1 Cemetery 3 3 3 CDBG 4 4 4 Golf 18 25 16 27 16 25 Engineering Services 124 2 111 1 Engineering Services 7 5 5 Planning & Zoning 1 1 Bldg Inspections & Permitting 3 3 3 Code Enforcement 2 2 2 Fleet 10 8 1 8 1 Facilities 11 8 8 Streets 6 1 5 1 5 1 CRA 1 3 3 Utility Services 2 6 1 6 1 Water Operations 7 10 9 Water Distribution 6 5 5 Sewer Collection & Treatment 18 12 12 Sanitation 18 2 18 1 19 Stormwater 8 6 6 Total 323 83 306 85 287 81 259 96 263 93 Total Funded Positions 406 391 368 355 356 Frozen/Unfunded Positions 5 8 4 Total Authorized Positions 419 395 368 355 356 43  CITY OF FORT WALTON BEACH, FL Authorized Full-Time Equivalents BUDGET SUPPORT STAFF BUDGET SUPPORT STAFF BUDGET SENIOR MANAGEMENT 2011-12 (TECHNICAL & SERVICE DELIVERY) 2011-12 (TECHNICAL & SERVICE DELIVERY) 2011-12 City Manager (Charter Officer) 1.00 Accounting Technician I 2.50 Lift Station Mechanic 1.00 City Clerk (Charter Officer) 1.00 Accounting Technician II 4.00 Maintenance Technician 3.00 Administrative Services Director 1.00 Administrative Coordinator 1.00 Meter Service Worker 1.00 Eng & Util Director (City Engineer) 1.00 Adult Services Librarian 1.00 Museum Assistant I 0.60 Finance Director 1.00 Athletic Coordinator 1.00 Museum Operations Coordinator 1.00 Fire Chief 1.00 Budget & Grants Manager 1.00 Museum Program Coordinator 1.00 Recreation Services Director 1.00 Building Inspector 1.00 Parks Attendant 2.36 Police Chief 1.00 Buyer 0.50 Permit Specialist 1.00 FTE TOTAL 8.00 Cart/Range Attendant 3.42 Personnel Analyst 1.00 % of Total Staff 3% Chemical Specialist 1.00 Police Officer 39.00 Childrens Services Librarian 1.00 Pretreatment Coordinator 1.00 BUDGET City Planner 1.00 Project Manager 1.00 MID-LEVEL MANAGEMENT 2011-12 Code Inspector II 1.00 Purchasing Agent 1.00 Assistant City Clerk 1.00 Code Inspector I 1.00 Records Clerk 2.50 Battalion Chief 3.00 Collection Systems Worker 3.00 Recreation Specialist 3.37 Cemetery Supervisor 1.00 Communications Officer 7.97 Refuse Collector 3.00 Center Manager 3.73 CRA Coordinator 1.00 Reserve Police Officer 0.72 Collection System Supervisor 1.00 Custodial Worker 5.01 School Crossing Guard 0.92 Communications Supervisor 1.00 Data Processing Coordinator 1.00 Sanitation Operator I 5.00 Comptroller 1.00 Driver Engineer 9.00 Sanitation Operator II 8.00 Construction Manager 1.00 Engineering Aide 1.00 Senior Accountant 1.00 Customer Service Administrator 1.00 Equipment Mechanic I 1.00 Senior GIS/CAD Analyst 1.00 Development Services Manager 1.00 Equipment Mechanic II 3.00 Senior Staff Assistant 2.00 Engineering Services Manager 1.00 Equipment Mechanic III 2.00 Service Worker I 9.00 Fire Captain 7.00 Equipment Mechanic/Welder 1.00 Service Worker II 14.50 Fire Marshal 1.00 Evidence Technician 1.00 Service Worker III 5.00 Fleet Supervisor 1.00 Executive Assistant 1.00 Staff Assistant I 0.50 Foreman I 3.00 Firefighter 15.00 Staff Assistant II 9.25 Foreman II 2.00 GIS/CAD Analyst 2.00 Survey Party Chief 1.00 Golf Club Manager 1.00 Golf Club Attendant 6.45 Traffic Technician I 1.00 Golf Club Superintendent 1.00 Greenskeeper 10.75 Traffic Technician II 1.00 Golf Operations Assistant 1.00 Heavy Equipment Operator 4.00 Water Treatment Operator 6.00 Grounds Maintenance Supervisor 1.00 Inventory Specialist 0.75 Welder 1.00 Information Technology Director 1.00 Laboratory Manager 1.00 FTE TOTAL 231.67 Lead Equipment Mechanic 2.00 Library Assistant I 2.10 % of Total Staff 78% Library Director 1.00 Library Assistant II 2.50 Maintenance Specialist 1.00 FULL TIME EQUIVALENT TOTAL 298.40 Museum Manager 1.00 Police Captain 2.00 Police Sergeant 9.00 Records Supervisor 1.00 Recreation Coordinator 1.00 Recreation Supervisor 1.00 Sanitation Supervisor 1.00 Support Services Supervisor 1.00 Stormwater Supervisor 1.00 Utilities Supervisor 1.00 Full-Time Equivalent Staffing by Type Water Operations Manager 1.00 FTE TOTAL 58.73 SENIOR % of Total Staff 20% MANAGEMENT 3% MID-LEVEL MANAGEMENT 20% SUPPORT STAFF 77% 44  General Fund The General Fund encompasses 45.9% 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, building inspection and code enforcement, recreation, grounds maintenance, 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 2011-12 % Change $ Change $15 Ad Valo rem Taxes 4,149,255 -4.2% (182,297) Other Taxes 5,076,798 5.1% 247,682 Millions $10 Intergo v't Revenue 2,320,171 2.2% 49,000 Lice ns es /P ermits /Fee s /Fines 3,420,806 0.2% 6,826 Interes t & Othe r 365,567 5.6% 19,354 $5 Interfund Trans fe rs 1,814,463 -8.7% (172,957) Appro priatio ns 251,961 -44.5% (202,201) $0 17,399,021 -1.3% (234,593) Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Ad Valorem Taxes Other Taxes Intergov't Revenue Licenses/Permits/Fees/Fines Interest & Other Interfund Transfers Appropriations • The budget is predicated on maintaining a millage (property tax) rate of 4.5383. One mill equals $1 per $1000 of taxable property value. Due to declining property values, ad valorem taxes are anticipated to decrease. • Other taxes are budgeted higher to fully recognize the removal of utility tax caps and exemptions that occurred in October 2008. Staff is now confident that the revenue increases of the past two years are actually the result of that change rather than attributable to unusually cold winters. • Fewer appropriations (use of fund balance) are being used for one-time outlays and capital replacements. Expenditure Highlights $25 Budget $ 2011-12 % Change Change $20 P ers o nal Services 13,066,856 0.8% 97,990 Operatio ns /Maintenance 3,395,948 -1.3% (44,892) $15 Millions Capital Outlay 214,228 -25.4% (72,972) $10 Capital Impro vements 145,000 -61.7% (233,592) Interfund Trans fers 512,663 13.9% 62,668 $5 Co ntingencies /Res erves 64,326 -40.5% (43,795) 17,399,021 -1.3% (234,593) $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Capital Improvements Interfund Transfers Contingencies/Reserves • The personal services increase is attributable to the performance incentive program – up to $900 or 32 vacation hours based on an employee’s annual evaluation score. • Capital improvements include street resurfacing and sidewalk construction, compared to facilities improvement being budgeted last year. • Interfund transfers are higher due to debt service payments for a new fire ladder truck. • Contingency funds in the amount of 1% is prudent for unanticipated price increases (e.g. fuel, utilities), emergency purchases/repairs, or revenue shortfalls. However, contingencies are only budgeted at 0.4% of personnel and operating expenses due to fiscal constraints. 45  001 GENERAL FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 4,956,351 4,584,038 4,318,861 4,331,552 0500-311-1000 Ad Valorem Taxes 4,149,255 -4.21% 15,341 13,243 23,482 - 0500-311-2000 Delinquent Ad Valorem Taxes - 0.00% 52,485 33,747 37,878 - 0500-311-3000 Penalties & Interests - Ad Valorem Taxes - 0.00% $ 5,024,177 $ 4,631,028 $ 4,380,221 $ 4,331,552 Total Ad Valorem Taxes $ 4,149,255 -4.21% 643,833 571,241 577,963 580,000 0500-312-4100 Local Option Fuel Tax 635,000 9.48% 200,805 171,511 165,213 200,805 0800-312-5200 Insurance Premium Tax - Police Pension 165,213 -17.72% 211,811 255,724 165,184 211,811 0900-312-5100 Insurance Premium Tax - Fire Pension 133,785 -36.84% $ 1,056,449 $ 998,476 $ 908,361 $ 992,616 Total Other Taxes $ 933,998 -5.91% 1,280,128 1,592,831 1,804,128 1,615,000 0500-314-1000 Electric 1,875,000 16.10% 180,062 192,656 201,805 200,000 0500-314-3000 Water 220,000 10.00% 176,049 180,018 202,330 190,000 0500-314-4000 Gas 195,000 2.63% - - - - 0500-314-8000 Propane 10,000 100.00% $ 1,636,240 $ 1,965,505 $ 2,208,263 $ 2,005,000 Total Utility Taxes $ 2,300,000 14.71% 1,499,069 1,781,938 1,706,100 1,608,000 0500-315-1000 Communications Services Tax 1,650,000 2.61% $ 1,499,069 $ 1,781,938 $ 1,706,100 $ 1,608,000 Total Communications Services Tax $ 1,650,000 2.61% 202,291 179,075 181,074 190,000 0500-316-1000 Business Tax Receipts 190,000 0.00% 3,850 3,647 3,507 2,500 0500-316-1010 Penalties - Business Tax Receipts 2,500 0.00% 230 170 90 300 0500-316-1020 Transfer Fees 300 0.00% 28,814 26,574 25,935 30,000 0500-316-2000 Reg Fees - Contractor License - -100.00% 894 956 964 700 0500-316-2010 Penalties - Contractor License - -100.00% $ 236,079 $ 210,421 $ 211,570 $ 223,500 Total Business Tax Receipts $ 192,800 -13.74% $ 9,452,013 $ 9,587,368 $ 9,414,513 $ 9,160,668 TOTAL TAXES $ 9,226,053 0.71% 163,995 107,331 113,693 120,000 1215-322-1000 Building Permits 120,000 0.00% - - - - 1215-322-1001 Re-Inspection Fee 1,000 100.00% - - - - 1215-322-1002 Working Without A Permit Fee 7,500 100.00% 4,685 1,810 2,051 2,500 1215-322-1010 Notice of Commencement 2,500 0.00% 4,194 3,511 2,855 1,280 1215-322-1020 Certificate of Occupancy/Completion/Use 1,280 0.00% 29,294 28,029 33,229 25,600 1215-322-1030 Processing Fee 25,600 0.00% 17,261 15,742 16,020 16,000 1215-322-2000 Electrical Permits 16,000 0.00% 10,808 8,307 7,986 8,000 1215-322-3000 Plumbing Permits 8,000 0.00% 3,575 2,737 3,346 2,560 1215-322-4000 Gas Permits 2,560 0.00% 10,655 8,741 10,774 6,400 1215-322-5000 Mechanical Permits 6,400 0.00% $ 244,467 $ 176,208 $ 189,954 $ 182,340 Total Licenses & Permits $ 190,840 4.66% 1,649,285 1,845,167 1,900,433 1,885,000 0500-323-1000 Electric 1,925,000 2.12% 259,542 242,960 233,139 250,000 0500-323-4000 Gas 200,000 -20.00% 18,566 18,671 19,292 18,000 0500-323-7000 Solid Waste - Host Fee 18,000 0.00% $ 1,927,394 $ 2,106,798 $ 2,152,864 $ 2,153,000 Total Franchise Fees $ 2,143,000 -0.46% 5,220 1,200 5,340 - 1240-325-1001 Sidewalk/Asphalt - 0.00% 1,966 1,710 2,222 1,966 1240-325-1002 Girard Avenue 1,966 0.00% 4,688 4,095 14,688 6,282 1240-325-1003 Stokes Avenue 3,433 -45.35% $ 11,874 $ 7,004 $ 22,250 $ 8,248 Total Special Assessments $ 5,399 -34.54% 797 529 744 750 0800-329-4000 Taxi Permit/Bicycle License 750 0.00% 5,774 4,720 2,149 3,000 0900-329-2010 Fire Safety Plan Review 3,000 0.00% 17,697 8,850 6,229 20,000 1205-329-1001 Zoning/Variances Fees 12,500 -37.50% 1,495 1,522 1,150 1,500 1205-329-2000 Zoning Site Plan Review 2,500 66.67% 33,450 27,467 32,853 37,000 1215-329-1000 Building Plan Review 37,000 0.00% 1,010 110 - - 1215-329-1020 Development Review Committee - 0.00% 10,838 3,128 4,352 3,000 1215-329-3000 Sign/Banner Permit 3,000 0.00% - - 600 - 1215-329-5000 Right-of-Way - 0.00% $ 71,060 $ 46,327 $ 48,077 $ 65,250 Total Other Licenses & Permits $ 58,750 -9.96% $ 2,254,795 $ 2,336,336 $ 2,413,145 $ 2,408,838 TOTAL LICENSES & PERMITS $ 2,397,989 -0.45% 001-Revenues 8/29/2011 9:04 AM 46  001 GENERAL FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 28,726 - - - 0500-333-1000 Housing Authority - 0.00% $ 28,726 $ - $ - $ - Total Federal Payments In Lieu of Taxes $ - 0.00% 162,874 203,684 826,176 - 331 Federal Grants - 0.00% $ 162,874 $ 203,684 $ 826,176 $ - Total Federal Grants $ - 0.00% 65,199 100,462 4,568 - 334 State Grants - 0.00% $ 65,199 $ 100,462 $ 4,568 $ - Total State Grants $ - 0.00% 717,670 702,180 703,243 708,000 0500-335-1221 Municipal Revenue Sharing 702,000 -0.85% 10,819 14,167 11,479 11,500 0500-335-1400 Mobile Home Licenses 11,500 0.00% 23,069 23,652 28,970 23,000 0500-335-1500 Alcoholic Beverage License 28,000 21.74% 1,570,399 1,406,717 1,365,374 1,400,000 0500-335-1800 Sales Tax 1/2 - 5th Cent 1,450,000 3.57% 8,760 5,485 5,538 9,000 0900-335-2100 Fire Supplemental Compensation 9,000 0.00% $ 2,330,717 $ 2,152,201 $ 2,114,604 $ 2,151,500 Total State Shared Revenues $ 2,200,500 2.28% 137,700 160,850 148,560 79,671 1500-337-7000 Library Cooperative Funding 79,671 0.00% 1,000 - - - 1500-337-7005 Library Cooperative Program Funding - 0.00% $ 138,700 $ 160,850 $ 148,560 $ 79,671 Total Other Grants $ 79,671 0.00% 37,065 47,516 43,622 40,000 0500-338-1000 County Business Tax Receipt - Municipality Share 40,000 0.00% $ 37,065 $ 47,516 $ 43,622 $ 40,000 Total Local Shared Revenues $ 40,000 0.00% $ 2,763,281 $ 2,664,713 $ 3,137,530 $ 2,271,171 TOTAL INTERGOVERNMENTAL REVENUE $ 2,320,171 2.16% 40 20 - - 0200-341-7000 Dubbing Fees - 0.00% 200 451 325 300 0500-341-3000 Administrative Fee - Returned Checks 300 0.00% 11,088 2,624 2,527 7,500 0500-341-3100 Administrative & Billing Fees - Fuel 2,500 -66.67% 20,101 11,275 7,750 7,800 1060-341-9110 Passport Fees - Library 3,104 -60.21% 3,680 2,550 2,800 2,000 1070-341-9110 Passport Fees - Museum 2,500 25.00% - - - - 1200-341-3001 Banner Permit Fee 3,500 100.00% 45 14 57 - 1200-341-9310 Engineering Drawings - 0.00% - - 14 50 1230-341-9330 Special Events - Barricades, Orange Cones 50 0.00% 107 342 343 200 1230-341-9600 Sign Shop Sales 200 0.00% - 200 - 200 1500-341-9120 Election Qualifying Fees - -100.00% 404 241 802 500 1500-341-9300 Photo Copies/Certifying 500 0.00% $ 35,663 $ 17,716 $ 14,618 $ 18,550 Total General Government $ 12,654 -31.78% 13 35 26 - 0800-342-1020 Witness Fees - 0.00% 731 813 180 750 0800-342-1021 Concession Income 750 0.00% 5,804 6,445 2,561 5,000 0800-342-1200 Fingerprinting 5,000 0.00% - - 1,422 300 0800-342-1300 Police Special Events 300 0.00% 200 50 - 200 0800-342-1400 Wrecker Inspection 200 0.00% 460 470 1,660 350 0800-342-1700 Record Checks 350 0.00% 1,295 1,539 1,489 1,500 0800-342-1800 Photo Copies 1,500 0.00% - 400 - - 0800-342-1900 Restitution - 0.00% 3,668 2,655 2,498 3,000 0900-342-2200 Safety Permits & Licenses 3,000 0.00% 1,500 1,500 1,500 - 0900-342-2300 Fire Prevention Programs - 0.00% 30,018 28,177 22,446 25,000 0900-342-2700 Annual Safety Inspection Fees 25,000 0.00% 19,572 1,702 6,554 - 0950-342-2500 Fire Protection Cost Recovery - 0.00% $ 63,260 $ 43,785 $ 40,335 $ 36,100 Total Public Safety $ 36,100 0.00% 153,168 111,205 113,630 148,000 1080-343-8000 Sale of Lots 148,000 0.00% 8,710 4,020 10,630 8,200 1080-343-8100 Crypt Sales 8,200 0.00% 13,415 5,825 14,005 9,800 1080-343-8200 Niche Sales 9,800 0.00% 10,610 9,237 8,115 10,000 1080-343-8300 Weekend/Holidays Interments 10,000 0.00% 162,935 156,323 142,875 156,000 1080-343-8400 Openings/Closings 156,000 0.00% - - - - 1080-343-8500 Transfer Fees - 0.00% $ 348,838 $ 286,610 $ 289,255 $ 332,000 Total Cemetery $ 332,000 0.00% 001-Revenues 8/29/2011 9:04 AM 47  001 GENERAL FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 42,503 42,503 42,503 42,505 1015-344-9007 DOT Right-of-Way Maintenance Contract 42,505 0.00% 46,156 44,672 57,092 62,272 1240-344-9008 DOT Lighting Maintenance Contract 76,093 22.19% $ 88,660 $ 87,175 $ 99,595 $ 104,777 Total Transportation $ 118,598 13.19% 171,924 174,391 167,871 171,500 1000-347-2000 Program Revenue 171,500 0.00% 23,120 29,275 27,245 27,900 1000-347-2100 Sponsorship Revenue 27,900 0.00% 29,415 12,492 27,924 21,400 1000-347-2200 Rental - Auditorium, Rec Centers, etc 22,000 2.80% 30,372 30,077 24,656 23,400 1000-347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 24,500 4.70% 159 735 - 500 1000-347-2300 Concession Revenue - -100.00% 95 - - - 1000-347-2310 Vending Machine Revenue - 0.00% 1,275 - - - 1000-347-4010 Special Events Use - Taxable - 0.00% 345 - - - 1000-347-4020 Special Events Use - Tax Exempt - 0.00% - 980 1,820 1,400 1000-347-4030 Holiday Parade Entry Fee 1,700 21.43% $ 256,704 $ 247,950 $ 249,516 $ 246,100 Total Recreation $ 247,600 0.61% - 7,878 10,703 7,200 1010-347-2200 Rentals - Liza Jackson 9,000 25.00% - 2,210 2,235 1,100 1010-347-2210 Rentals tax-exempt - Liza Jackson 2,500 127.27% - 2,231 2,863 1,800 1010-347-4010 Spec Evt - Landing, Chester Pruitt 2,500 38.89% - 530 2,115 1,150 1010-347-4020 Spec Evt tax-exempt - Landing, Chester Pruitt 4,000 247.83% - - 80 - 1010-347-4330 Special Event Misc Charge - 0.00% - 11,306 7,666 8,000 1010-347-5910 Boat Launch Fee 8,000 0.00% $ - $ 24,155 $ 25,661 $ 19,250 Total Parks $ 26,000 35.06% 3,081 3,602 3,069 3,250 1020-347-2200 Rental - Center, etc 3,250 0.00% 480 1,442 360 500 1020-347-2210 Rental - Tax Exempt 1,200 140.00% 18,562 18,407 16,456 16,000 1020-347-5600 Program Income 100 -99.38% 9,156 13,598 16,027 11,200 1020-347-5610 Memberships 12,000 7.14% - - - - 1020-347-5611 Program Income - Not City Staff Provided 15,900 100.00% 55 62 19 50 1020-347-5620 Copy Machine 50 0.00% 54 46 21 75 1020-347-5630 Commissions on Shop 75 0.00% 861 555 849 700 1020-347-5640 Concessions 700 0.00% $ 32,249 $ 37,712 $ 36,800 $ 31,775 Total Senior Center $ 33,275 4.72% 3,559 2,590 2,730 2,740 1060-347-1000 Library Fees 2,740 0.00% 6,936 6,253 5,771 5,800 1060-347-1010 Photo Copy Revenue 5,800 0.00% 375 500 750 250 1060-347-1210 Rentals - Taxable 250 0.00% 75 50 - 25 1060-347-1220 Rentals - Tax Exempt 25 0.00% $ 10,945 $ 9,393 $ 9,251 $ 8,815 Total Library $ 8,815 0.00% 1,150 2,490 1,240 1,500 1070-347-2000 Program Revenue 1,500 0.00% 5,500 5,500 - - 1070-347-2100 Sponsorship Revenue - 0.00% 32,882 30,909 27,029 30,000 1070-347-3500 Admission Fees 30,000 0.00% 31,373 31,290 27,063 30,000 1070-347-3510 Merchandise Sales 30,000 0.00% 40 159 147 75 1070-347-3515 Merchandise Sales - Tax Exempt 75 0.00% 9,606 8,872 7,080 7,000 1070-347-3520 Fees - Tax Exempt 7,000 0.00% $ 80,551 $ 79,220 $ 62,559 $ 68,575 Total Museum $ 68,575 0.00% $ 916,871 $ 833,716 $ 827,591 $ 865,942 TOTAL CHARGES FOR SERVICES $ 883,617 2.04% 001-Revenues 8/29/2011 9:04 AM 48  001 GENERAL FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 80,859 74,648 58,780 55,000 0800-351-5000 Traffic Fines 55,000 0.00% 49,171 44,736 36,325 35,000 0800-351-5030 Traffic Fines - Law Enforcement Automation 35,000 0.00% $ 130,030 $ 119,384 $ 95,105 $ 90,000 Total Traffic Fines $ 90,000 0.00% 12,679 13,791 14,053 12,000 1060-352-1000 Library Fines 12,000 0.00% 344 65 25 200 1060-352-1010 Lost Publications 200 0.00% $ 13,023 $ 13,855 $ 14,078 $ 12,200 Total Library Fines $ 12,200 0.00% 3,963 8,951 3,563 5,000 0800-354-1100 Parking Citations 5,000 0.00% 5,400 3,550 1,600 1,000 0800-354-1200 False Alarm Fines - Police 1,000 0.00% - - 3,950 6,000 0900-354-1200 False Alarm Fines - Fire 6,000 0.00% 64,375 172,181 63,692 20,000 1217-354-1000 Code Enforcement - Fines 20,000 0.00% 8,450 7,030 8,155 5,000 1217-354-1010 Code Enforcement - Fees 5,000 0.00% $ 82,188 $ 191,712 $ 80,960 $ 37,000 Total Violations of Local Ordinances $ 37,000 0.00% $ 225,241 $ 324,952 $ 190,143 $ 139,200 TOTAL FINES & FORFEITURES $ 139,200 0.00% 367,271 206,164 120,381 80,000 1500-361-1000 Interest Income 80,000 0.00% 13,760 22,075 7,861 13,700 1500-361-2000 Dividend Income 8,000 -41.61% $ 381,030 $ 228,239 $ 128,242 $ 93,700 Total Interest Income $ 88,000 -6.08% 229,453 227,932 233,265 226,358 1500-362-1000 Rental and Lease Income 216,862 -4.20% $ 229,453 $ 227,932 $ 233,265 $ 226,358 Total Rents and Royalties $ 216,862 -4.20% 8,472 2,514 9,266 7,500 1500-364-1000 Sale of Surplus - Assets 7,500 0.00% - - 801,000 - 1500-364-1030 Sale of Surplus - Land - 0.00% - 138 301 300 1220-365-1010 Sale of Used Oil 300 0.00% $ 8,472 $ 2,652 $ 810,567 $ 7,800 Total Disposal of Fixed Assets $ 7,800 0.00% 850 11,813 2,737 - 0800-366-1000 Contributions/Donations - Police - 0.00% 6,500 - 25 - 0900-366-1000 Contributions/Donations - Fire - 0.00% 13,262 15,193 7,329 - 1000-366-1000 Contributions/Donations - Recreation - 0.00% - - 70,691 - 1010-366-1000 Contributions/Donations - Parks - 0.00% 70 43 18 - 1015-366-1000 Contributions/Donations - Right-of-Way - 0.00% 2,386 3,531 3,383 - 1020-366-1000 Contributions/Donations - Senior Center - 0.00% 1,238 3,465 5,103 - 1060-366-1000 Contributions/Donations - Library - 0.00% 4,531 3,520 6,641 - 1070-366-1000 Contributions/Donations - Museum 1,500 100.00% 4,850 950 100 - 1200-366-1000 Contributions/Donations - Engineering - 0.00% 3,221 3,200 335 - 1500-366-1000 Contributions/Donations - General - 0.00% $ 36,907 $ 41,716 $ 96,361 $ - Total Contributions/Donations $ 1,500 100.00% 5 52 19 20 0800-369-1710 Police Patches 20 0.00% - - - - 1010-369-2300 Concession Revenue 4,500 100.00% 200 899 9 - 1070-369-9000 Miscellaneous Revenue - Museum - 0.00% 1,579 1,072 1,131 1,500 0000-369-9091 Discounts 1,500 0.00% 49 7 43 25 1500-369-1500 City Clerk Store 25 0.00% 10,427 27,404 6,761 - 1500-369-3000 Proceeds - Insurance - 0.00% 360 360 360 360 1500-369-5000 Proceeds - Sales Tax Credit 360 0.00% 821 674 - - 1500-369-7000 Credit Card Surcharge Fee - 0.00% 177 74 66 - 1500-369-8000 Radon Surcharge - 0.00% 46,528 11,619 16,936 16,450 1500-369-9000 Miscellaneous 45,000 173.56% - - - - 1500-369-9100 Worker's Comp Proceeds - 0.00% $ 60,146 $ 42,161 $ 25,326 $ 18,355 Total Other Revenues $ 51,405 180.06% $ 716,008 $ 542,701 $ 1,293,761 $ 346,213 TOTAL INTEREST & OTHER REVENUES $ 365,567 5.59% 001-Revenues 8/29/2011 9:04 AM 49  001 GENERAL FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 276,720 287,865 73,656 71,029 1600-349-1010 Transfer from CRA Fund 77,029 8.45% 6,093 - 8,952 - 1600-381-2200 Transfer from Law Enforcement Trust Fund - 0.00% 56,550 - - - 1600-381-2300 Transfer from Capital Projects Fund - 0.00% - 67,650 15,555 - 1600-381-2400 Transfer from Beal Memorial Cemetery Fund 24,000 100.00% - - 32,461 30,554 1600-381-2500 Transfer from CDBG Fund 23,315 -23.69% 1,895,715 1,703,281 1,097,641 953,837 1600-382-4100 Transfer from Utilities Fund 1,165,028 22.14% 959,445 928,460 708,003 708,000 1600-382-4300 Transfer from Sanitation Fund 418,742 -40.86% 62,150 49,810 25,000 209,000 1600-382-4400 Transfer from Golf Fund 91,349 -56.29% - 2,725 15,000 15,000 1600-382-4500 Transfer from Stormwater Fund 15,000 0.00% $ 3,256,673 $ 3,039,791 $ 1,976,267 $ 1,987,420 Total Interfund Transfers $ 1,814,463 -8.70% - - - 417,592 1600-389-9100 Appropriation from Assigned Fund Balance 214,801 -48.56% - - - - 1600-389-9500 Approp. from Assigned Fund Balance - 4th of July 1,840 100.00% - - - 1,500 1600-389-9500 Approp. from Assigned Fund Balance - Police K-9 - -100.00% - - - 35,070 1600-389-9600 Approp. from Restricted Fund Balance - Harvey Trust 35,320 0.71% $ - $ - $ - $ 454,162 Total Non-Operating Sources $ 251,961 -44.52% $ 3,256,673 $ 3,039,791 $ 1,976,267 $ 2,441,582 TOTAL TRANSFERS IN $ 2,066,424 -15.37% $ 19,584,883 $ 19,329,577 $ 19,252,950 $ 17,633,614 TOTAL FUND REVENUES $ 17,399,021 -1.33% 001-Revenues 8/29/2011 9:04 AM 50  001 GENERAL FUND - 0100 CITY COUNCIL Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - - - - 389-9500 Approp. from Assigned Fund Balance - 4th of July 1,840 100.00% $ - $ - $ - $ - TOTAL REVENUES $ 1,840 100.00% Personal Services: 39,379 39,379 38,166 40,111 511-1200 Salaries 39,488 -1.55% 2,442 2,442 2,366 2,487 511-2100 FICA Taxes 2,448 -1.57% 571 571 553 581 511-2101 Medicare 573 -1.38% 37,186 44,737 44,243 85,687 511-2300 Dental, Life & Health Insurance 49,155 -42.63% 147 115 74 175 511-2400 Worker's Compensation 82 -53.14% $ 79,724 $ 87,243 $ 85,404 $ 129,041 Total Personal Services $ 91,746 -28.90% Operating Expenditures: 68,118 40,000 40,000 - 511-3100 Professional Services - 0.00% 105,316 96,051 82,221 100,000 511-3101 Legal Services 95,000 -5.00% 82,087 95,431 87,787 87,787 511-3400 Other Services 82,710 -5.78% 12,590 9,600 3,868 9,000 511-4000 Travel and Per Diem 9,000 0.00% 293 328 761 325 511-4100 Communication Services 325 0.00% - - 1,290 - 511-4400 Rentals & Leases - 0.00% 3,958 747 939 - 511-4800 Promotional Activities - 0.00% - - 25,183 21,855 511-4801 Special Events 22,745 4.07% - 16,141 - 16,950 511-4910 Election Expense - -100.00% 12,716 10,142 7,918 5,200 511-5200 Operating Supplies 3,750 -27.88% 4,886 5,132 2,682 3,118 511-5400 Books, Dues & Publications 2,822 -9.49% - - 570 800 511-5500 Training 800 0.00% 78,099 84,650 34,162 16,157 511-8200 Grants & Aids 15,979 -1.10% Economic Development Council West Florida Regional Planning Council Transportation Planning Organization $ 368,062 $ 358,221 $ 287,382 $ 261,192 Total Operating Expenditures $ 233,131 -10.74% Capital Outlay: - 711 - - 511-6402 Equipment - 0.00% $ - $ 711 $ - $ - Total Capital Outlay $ - 0.00% $ 447,786 $ 446,175 $ 372,786 $ 390,233 TOTAL EXPENSES $ 324,877 -16.75% $ (447,786) $ (446,175) $ (372,786) $ (388,783) NET REVENUE / (EXPENSE) $ (323,037) -16.91% 0100-City Council 8/29/2011 9:06 AM 51  001 GENERAL FUND - 0200 CITY MANAGER Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 40 20 - - 341-7000 FWBTV Dubbing Fees - 0.00% $ 40 $ 20 $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 2.00 2.00 3.00 Number of Funded Employees (FTE's) 2.00 212,635 156,153 157,969 193,388 512-1200 Salaries 149,193 -22.85% - - - - 512-1202 Incentive/Merit Pay 1,949 100.00% - - 25 - 512-1400 Salaries - Overtime 4,049 1,304 512-1508 Auto/Phone Allowance 11,811 10,557 10,192 12,123 512-2100 FICA Taxes 9,579 -20.98% 3,306 2,880 2,384 2,835 512-2101 Medicare 2,241 -20.95% 46,098 28,008 43,848 46,759 512-2200 Retirement Contributions 44,663 -4.48% 12,379 6,348 5,218 5,212 512-2210 Deferred Compensation 5,212 0.00% 17,015 10,211 15,008 21,247 512-2300 Dental, Life & Health Insurance 13,985 -34.18% 879 488 326 400 512-2400 Worker's Compensation 331 -17.25% $ 308,171 $ 215,949 $ 234,970 $ 281,964 Total Personal Services $ 227,153 -19.44% Operating Expenditures: 5,694 1,014 198 650 512-4000 Travel and Per Diem 1,077 65.69% 3,395 1,443 576 1,576 512-4100 Communication Services 900 -42.89% - 79 165 100 512-4200 Postage 100 0.00% 605 575 - - 512-4630 Equipment Repair - 0.00% 13,099 3,544 - - 512-4700 Printing & Binding - 0.00% 3,411 8,432 - - 512-4907 Brownfields Expense - 0.00% 5,135 3,254 - 250 512-4920 Advertising - -100.00% 1,065 202 (273) 250 512-5100 Office Supplies 200 -20.00% 8,158 1,848 475 - 512-5200 Operating Supplies 100 100.00% - 126 - - 512-5231 Computer Hardware/Software - 0.00% 3,669 441 606 1,375 512-5400 Books, Dues & Publications 1,415 2.91% - - - - 512-5500 Training 790 100.00% - 1,247 1,651 Grant-Related Expenses (FWBTV) $ 44,230 $ 22,205 $ 3,397 $ 4,201 Total Operating Expenditures $ 4,582 9.07% Capital Outlay: 1,486 - - - 512-6402 Equipment - 0.00% $ 1,486 $ - $ - $ - Total Capital Outlay $ - 0.00% $ 353,887 $ 238,154 $ 238,368 $ 286,165 TOTAL EXPENSES $ 231,735 -19.02% $ (353,847) $ (238,134) $ (238,368) $ (286,165) NET REVENUE / (EXPENSE) $ (231,735) -19.02% 0200-City Manager 8/29/2011 9:06 AM 52 CITY MANAGER Share of City Budget $231,735, 0.6% 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 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Communicate Effectively w/ City Council & Public on Current Issues Days Meeting Agenda Posted On Website Before Meeting n/a n/a n/a 4 4 5 Promote Organizational Efficiency Employee Understanding of the Performance Excellence Program n/a n/a n/a n/a 75% 100% Performance Excellence Program Departmental Meetings Held n/a n/a n/a n/a n/a 4 Deliver Services in Most Cost-Efficient Manner Full-Time Equivalent Positions Eliminated - General Fund -3.20 -28.68 -5.29 annual measure -19.17 0.66 Cost of Services per Citizen - General Fund $1,079 $920 $964 annual measure $866 $855
Increase the amount of time the agenda is on the website prior to a City Council meeting by one day or 25% as staff becomes more efficient with electronic agenda preparation using IQM2.
Ensure all employees understand and are participants in developing the Performance Excellence Program by conducting quarterly meetings and annual surveys.
Reduce cost of General Fund services per citizen by 1% through improved efficiencies. FUTURE GOALS
Achieve the Governor's Sterling Award for Excellence in Management.
Attain the International City Managers Association's Certificate of Distinction in Performance Measurement. PRIOR YEAR ACCOMPLISHMENTS
Implemented Performance Excellence Program.
Implemented recommendations by the Business Retention Panel.
Implemented IQM2 paperless agenda system including automated minutes and webcast video.
Implemented procedures to enable Golf Club to eventually achieve self-sustainability.
Established new performance measurement standards in each department to assess effectiveness of service delivery. City Manager 1 FTE Executive Asst 1 FTE Administrative Recreation Engineering & Finance Fire Police Services Services Utilities Director Director Chief Chief Director Director PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 53  001 GENERAL FUND - 0300 ADMINISTRATIVE SERVICES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 4.00 4.00 4.00 2.50 Number of Funded Employees (FTE's) 3.00 198,683 214,142 207,222 140,854 513-1200 Salaries 146,531 4.03% - - - - 513-1202 Incentive/Merit Pay 2,924 100.00% 76 - 85 - 513-1400 Salaries - Overtime 1,202 12 513-1503 Auto Allowance 11,871 12,551 13,525 8,277 513-2100 FICA Taxes 8,353 0.92% 2,776 2,935 3,369 1,936 513-2101 Medicare 1,954 0.93% 33,908 36,536 37,425 27,125 513-2200 Retirement Contributions 11,736 -56.73% - - 675 - 513-2204 Retirement Contributions - DC Plan 6,986 100.00% 16,762 26,166 20,500 11,502 513-2300 Dental, Life & Health Insurance 19,661 70.94% 747 619 402 277 513-2400 Worker's Compensation 304 9.75% $ 266,024 $ 292,961 $ 283,204 $ 189,971 Total Personal Services $ 198,449 4.46% Operating Expenditures: 25,895 12,744 35,416 6,150 513-3100 Professional Services 14,556 136.68% 61,549 20,963 17,371 30,500 513-3101 Legal Services 30,500 0.00% 5,797 13,148 13,764 9,200 513-3102 Employee Physicals & Immunizations 6,200 -32.61% 3,660 2,285 - 300 513-3400 Other Services 3,319 3,106 59 - 513-4000 Travel and Per Diem 2,055 100.00% 2,940 3,785 2,312 1,588 513-4100 Communication Services 1,500 -5.54% - 2,037 1,085 1,500 513-4200 Postage 1,000 -33.33% - 1,035 844 1,800 513-4400 Rentals & Leases 1,028 -42.89% 5,750 8,049 7,052 7,237 513-4610 Maintenance Contracts 178 4,206 676 650 513-4700 Printing & Binding 1,000 53.85% 19,823 17,203 6,539 6,440 513-4800 Promotional Activities - -100.00% 3,277 2,855 2,695 250 513-4901 Recruitment/Relocation 600 140.00% 2,718 2,198 1,793 2,000 513-5100 Office Supplies 2,000 0.00% 7,470 6,305 6,544 5,116 513-5200 Operating Supplies 7,753 51.54% 601 - - - 513-5231 Computer Hardware/Software - 0.00% 940 550 2,674 610 513-5400 Books, Dues & Publications 610 0.00% - - 635 - 513-5500 Training 3,445 100.00% $ 143,918 $ 100,469 $ 99,459 $ 73,341 Total Operating Expenditures $ 72,247 -1.49% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ 409,942 $ 393,430 $ 382,663 $ 263,312 TOTAL EXPENSES $ 270,696 2.80% $ (409,942) $ (393,430) $ (382,663) $ (263,312) NET REVENUE / (EXPENSE) $ (270,696) 2.80% 0300-Admin Svs 8/29/2011 9:14 AM 54 ADMINISTRATIVE SERVICES Share of City Budget $270,696, DESCRIPTION 0.7% Administrative Services recruits new employees and works to retain existing employees, maintains personnel records, coordinates employee benefits, enforces personnel policies, and oversees information technology. 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Implement and Enhance Performance Excellence Program Positions with Redesigned Performance Evaluation n/a n/a n/a n/a n/a 100% Process Improvement Teams Created and Trained n/a n/a n/a n/a n/a 3 Attract and Retain a High-Quality Workforce Career Development and Training Classes Held n/a n/a n/a n/a n/a 10 Employees Recognized n/a n/a n/a n/a n/a 12 Managers Recognized n/a n/a n/a n/a n/a 12 Turnover Rate: Public Safety Personnel n/a n/a n/a n/a n/a 30% Turnover Rate: Non-Public Safety Personnel n/a n/a n/a n/a n/a 24%
Implement and enhance Performance Excellence Program by redesigning the performance evaluation for all positions and creating process improvement teams.
Develop and implement new employee orientation for all new hires.
Develop and introduce employee handbook to all employees.
Offer avenues of career development and training to promote a high-quality workforce and environment of continual improvement.
Revise Employee of Year and Manager of Year programs by making recognition a monthly activity, culminating with the annual award.
Reduce turnover by 10% for both public safety and non-public safety personnel. FUTURE GOALS
Revise the compensation and classification plan. PRIOR YEAR ACCOMPLISHMENTS
Conducted the first-ever Employee Satisfaction Survey and reviewed results with all employees.
Implemented a monthly Employee Newsletter, with articles written by all City departments.
Implemented annual driver license check and review for all City employees.
Conducted a Dependent Insurance Audit. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 55  001 GENERAL FUND - 0310 RISK MANAGEMENT Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: - 1.00 1.00 1.00 Number of Funded Employees (FTE's) - - 37,152 37,161 37,120 519-1200 Salaries - -100.00% - 2,197 2,204 2,201 519-2100 FICA Taxes - -100.00% - 514 516 515 519-2101 Medicare - -100.00% - 6,339 8,450 7,765 519-2200 Retirement Contributions - -100.00% - 4,050 4,075 4,176 519-2300 Dental, Life & Health Insurance - -100.00% - 108 72 73 519-2400 Worker's Compensation - -100.00% $ - $ 50,360 $ 52,478 $ 51,850 Total Personal Services $ - -100.00% Operating Expenditures: - - 8,650 - 519-3100 Professional Services - 0.00% - 25 - - 519-4000 Travel and Per Diem - 0.00% - 334 259 325 519-4100 Communication Services - -100.00% - 494,362 487,559 403,167 519-4500 Insurance 376,360 -6.65% - 80,562 55,738 50,000 519-4501 Unrecovered Insurance Claims 50,000 0.00% $ - $ 575,283 $ 552,206 $ 453,492 Total Operating Expenditures $ 426,360 -5.98% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ - $ 625,643 $ 604,684 $ 505,342 TOTAL EXPENSES $ 426,360 -15.63% $ - $ (625,643) $ (604,684) $ (505,342) NET REVENUE / (EXPENSE) $ (426,360) -15.63% 0310-Risk Mgmt 8/29/2011 9:16 AM 56 RISK MANAGEMENT Share of City Budget $426,360, DESCRIPTION 1.1% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Reduce Workers Compensation Expense Workers Compensation Accidents n/a n/a n/a 61 n/a 73 Workers Compensation Accidents with Injuries n/a n/a n/a 46 n/a 55 Workers Compensation Lost Work Hours n/a n/a n/a 30 n/a 36 Workers Compensation Open Claims n/a n/a n/a 20 n/a 13 Workers Compensation Experience Modification 1.11 0.81 0.79 annual measure 1.13 1.21 Minimize Liability Exposure At-Fault Employee Vehicle & Equipment Incidents n/a n/a n/a 12 n/a 13 Provide a Safe Workplace Safety Training Classes Held n/a n/a n/a n/a n/a 12
Reduce workers compensation accident frequency, accidents with injuries, and lost work hours by 10% through improved safety training.
Reduce workers compensation open claims by 50% by more aggressively pursuing resolution.
Reduce at-fault employee vehicle and equipment incidents by 20% through improved safety program.
Offer avenues of safety training to promote a safe workplace and environment of continual improvement.
Redesign Safety Committee to include all departments and divisions.
Implement post accident/incident drug testing. FUTURE GOALS
Reduce workers compensation experience modification factor by 10 points.
Develop on-line safety training programs for employees.
Implement safety recognition programs.
Enhance wellness program and development wellness incentives. PRIOR YEAR ACCOMPLISHMENTS
Revised employee physical policy.
Reduced workers compensation reserve amounts by over $50,000. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 57  001 GENERAL FUND - 0320 INFORMATION TECHNOLOGY Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 3.00 2.75 2.75 2.00 Number of Funded Employees (FTE's) 2.00 192,344 143,503 129,737 127,094 516-1200 Salaries 127,095 0.00% - - - - 516-1202 Incentive/Merit Pay 1,949 0.00% 2,595 1,596 1,803 1,800 516-1503 Auto Allowance 1,800 0.00% 13,281 8,737 7,598 7,406 516-2100 FICA Taxes 7,305 -1.36% 3,106 2,043 1,777 1,732 516-2101 Medicare 1,709 -1.33% 32,668 21,486 28,387 26,588 516-2200 Retirement Contributions 32,473 22.13% 21,951 18,876 15,883 17,263 516-2300 Dental, Life & Health Insurance 18,206 5.46% 727 419 255 253 516-2400 Worker's Compensation 268 5.93% $ 266,674 $ 196,661 $ 185,439 $ 182,136 Total Personal Services $ 190,805 4.76% Operating Expenditures: - - - - 516-3100 Professional Services 93,989 100.00% 4,000 - - - 516-3104 Computer Training - 0.00% 7,400 48,993 68,707 71,995 516-3400 Other Services 970 1,581 1,050 800 516-4000 Travel and Per Diem 800 0.00% 68,292 60,398 53,464 55,587 516-4100 Communication Services 45,834 -17.55% 67,588 25,997 14,639 23,616 516-4610 Maintenance Contracts 15,159 7,960 11,284 12,000 516-4630 Equipment Repair 11,010 -8.25% 438 - - - 516-5100 Office Supplies 2,520 2,195 2,539 3,100 516-5200 Operating Supplies 3,100 0.00% 7,928 9,182 3,888 4,800 516-5231 Computer Hardware/Software 4,000 -16.67% 382 340 457 470 516-5400 Books, Dues & Publications 470 0.00% - - - - 516-5500 Training 75 100.00% $ 174,677 $ 156,646 $ 156,028 $ 172,368 Total Operating Expenditures $ 159,278 -7.59% Capital Outlay: 14,525 5,825 21,277 25,000 516-6420 Computer Hardware/Software 16,675 -33.30% Repl PC's w/ P4E 3.0G or less processors Servers - Test, Spare $ 14,525 $ 5,825 $ 21,277 $ 25,000 Total Capital Outlay $ 16,675 -33.30% $ 455,876 $ 359,132 $ 362,744 $ 379,504 TOTAL EXPENSES $ 366,758 -3.36% $ (455,876) $ (359,132) $ (362,744) $ (379,504) NET REVENUE / (EXPENSE) $ (366,758) -3.36% 0320-Info Tech 8/29/2011 9:17 AM 58 INFORMATION TECHNOLOGY Share of City Budget $366,758, DESCRIPTION 1.0% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Current Technology to Users Computers & Laptops Replaced 26% 20% 8% 24% 25% 13% Police Laptops Replaced n/a n/a n/a n/a n/a 23% Support Department Productivity by Minimizing Downtime Hours of Downtime: Public Safety (police & fire) n/a n/a n/a n/a n/a 24 Hours of Downtime: Non-Public Safety n/a n/a n/a n/a n/a 50
Ensure current technology to users by replacing desktop computers with P4, 3.0G or less processors.
Ensure current technology to police department by replacing laptops every five years.
Ensure no more than 24 hours of downtime for public safety personnel.
Ensure no more than 50 hours of downtime for non-public safety personnel. FUTURE GOALS
Recommend new telephone systems for City Hall, City Hall Annex, Police Department and Fire Department.
Develop and implement a plan to consolidate the City's server by using Virtual Machine technology.
Develop and implement a network management and monitoring system for the City computer network. PRIOR YEAR ACCOMPLISHMENTS
Launched new intranet for City employees to access shared information more easily.
Completed Police Department software to SunGard's OSSI software. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 59  001 GENERAL FUND - 0400 CITY CLERK Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - 200 - 200 341-9120 Election Qualifying Fees - -100.00% 404 241 802 500 341-9300 Photo Copies/Certifying 500 0.00% 49 7 43 25 369-1500 City Clerk Store 25 0.00% $ 453 $ 448 $ 845 $ 725 TOTAL REVENUES $ 525 -27.59% Personal Services: 3.00 3.00 3.00 2.50 Number of Funded Employees (FTE's) 2.50 144,069 148,203 149,135 112,932 512-1200 Salaries 112,933 0.00% - - - - 512-1202 Incentive/Merit Pay 2,437 100.00% - - 132 - 512-1400 Salaries - Overtime 1,210 1,205 1,205 1,200 512-1503 Auto Allowance 1,200 0.00% 8,987 9,282 12,274 7,080 512-2100 FICA Taxes 7,168 1.24% 2,102 2,171 2,870 1,656 512-2101 Medicare 1,677 1.27% 25,201 25,940 23,004 6,877 512-2200 Retirement Contributions 8,399 22.13% - - 2,427 3,535 512-2204 Retirement Contributions - DC Plan 3,536 0.03% 3,738 3,832 3,832 3,828 512-2210 Deferred Compensation 3,828 0.00% 10,459 8,836 8,708 4,889 512-2300 Dental, Life & Health Insurance 5,160 5.54% 556 443 300 232 512-2400 Worker's Compensation 245 5.60% $ 196,323 $ 199,910 $ 203,887 $ 142,229 Total Personal Services $ 146,583 3.06% Operating Expenditures: 3,397 12,709 - - 512-3100 Professional Services 13,574 100.00% 464 783 160 100 512-4000 Travel and Per Diem 950 850.00% 1,250 1,385 826 630 512-4100 Communication Services 973 54.44% - 234 186 125 512-4200 Postage 250 100.00% - 15,467 14,037 12,096 512-4400 Rentals & Leases 11,138 -7.92% 1,661 1,838 1,838 13,874 512-4610 Maintenance Contracts 591 240 218 - 512-4620 Vehicle Repair 81 - - - 512-4630 Equipment Repair 20,682 23,771 - - 512-4801 Special Events - - 1,221 150 512-4912 Recording Fees 500 233.33% 9,809 6,252 8,738 9,500 512-4915 Legal Advertising 14,700 54.74% 1,773 1,537 2,260 250 512-5100 Office Supplies 835 234.00% 5,811 3,264 610 100 512-5200 Operating Supplies 200 100.00% 1,140 747 441 - 512-5204 Fuel & Oil 305 159 - - 512-5231 Computer Hardware/Software - 0.00% 1,392 1,030 435 95 512-5400 Books, Dues & Publications 471 395.79% - - 95 - 512-5500 Training 325 100.00% $ 48,355 $ 69,417 $ 31,064 $ 36,920 Total Operating Expenditures $ 43,916 18.95% Capital Outlay: - - - 8,000 512-6420 Computer Hardware/Software - -100.00% $ - $ - $ - $ 8,000 Total Capital Outlay $ - -100.00% $ 244,678 $ 269,327 $ 234,951 $ 187,149 TOTAL EXPENSES $ 190,499 1.79% $ (244,225) $ (268,879) $ (234,106) $ (186,424) NET REVENUE / (EXPENSE) $ (189,974) 1.90% 0400-City Clerk 8/29/2011 9:17 AM 60 CITY CLERK Share of City Budget $190,499, DESCRIPTION 0.5% The City Clerk is the official custodian of all public records including ordinances, resolutions, leases, contracts, agreements, and City Council/Board/Committee minutes. The City Clerk’s office is responsible for all records management according to legal requirements; provides administrative support to City Council. MISSION Serve the public by striving for excellence in preparation of minutes of meetings, providing complete and accurate information while preserving the records of the City, and maintaining a professional level of service in all phases of operation. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Properly Maintain Public Records Eligible Records Destroyed on Time n/a n/a n/a n/a n/a 68% Records with Retention Greater than 10 Year Available on Laserfische n/a n/a n/a n/a n/a 100% Provide Prompt Customer Service Public Records Requests Responded To within 2 Days n/a n/a n/a 94% n/a 95% Provide Prompt Customer Service Fourth of July Fundraising n/a n/a n/a $2,471 n/a $2,500
Destroy all records that have met their retention period in early October.
Laserfiche all records with a retention period greater than 10 years.
Respond to 95% of public records requests within 2 Days (some may require longer research period). FUTURE GOALS
Raise at least $3,000 through Fourth of July fundraising activities. PRIOR YEAR ACCOMPLISHMENTS
Replaced shorthand minutes with electronic minutes pulled from IQM2 paperless agenda system. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 61  001 GENERAL FUND - 0500 FINANCE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 7.00 7.00 7.00 6.75 Number of Funded Employees (FTE's) 7.00 349,959 319,587 332,355 329,552 513-1200 Salaries 334,512 1.51% - - - - 513-1202 Incentive/Merit Pay 6,823 100.00% 539 512-1503 Auto Allowance 21,197 19,066 19,851 19,259 513-2100 FICA Taxes 19,432 0.90% 4,957 4,459 4,642 4,504 513-2101 Medicare 4,545 0.91% 64,347 58,543 80,573 68,806 513-2200 Retirement Contributions 77,396 12.48% - - - - 513-2204 Retirement Contributions - DC Plan 3,961 100.00% 37,812 39,706 36,581 38,479 513-2300 Dental, Life & Health Insurance 40,591 5.49% 1,325 931 654 656 513-2400 Worker's Compensation 703 7.16% $ 480,137 $ 442,292 $ 474,656 $ 461,256 Total Personal Services $ 487,963 5.79% Operating Expenditures: 156 10,530 33 50 513-3100 Professional Services 31,277 62454.00% 77,076 62,073 51,935 54,720 513-3200 Annual Audit Services 51,984 -5.00% 14,615 11,961 15 20 513-3400 Other Services 90 350.00% 5,690 3,938 2,174 1,000 513-4000 Travel and Per Diem 2,261 126.10% 3,496 3,842 2,356 2,488 513-4100 Communication Services 2,488 0.00% - 6,494 4,676 4,800 513-4200 Postage 4,800 0.00% - 780 780 819 513-4400 Rentals & Leases 780 -4.76% 23,618 25,455 25,906 27,250 513-4610 Maintenance Contracts 620 -97.72% 2,609 1,236 859 1,124 513-4700 Printing and Binding 2,100 86.83% - 72 0 - 513-4903 Sales Tax Expense/Penalty 1,358 5,692 5,921 7,335 513-5100 Office Supplies 7,110 -3.07% 7,107 3,810 5,308 3,750 513-5200 Operating Supplies 2,700 -28.00% 70,835 8,221 5,779 6,240 513-5230 ACH/Credit Card Fees 982 450 - - 513-5231 Computer Hardware/Software - 0.00% 1,542 1,362 1,390 1,355 513-5400 Books, Dues & Publications 1,630 20.30% - - 260 775 513-5500 Training 1,939 150.19% $ 209,084 $ 145,918 $ 107,391 $ 111,726 Total Operating Expenditures $ 109,779 -1.74% Capital Outlay: - - 2,434 - 513-6402 Equipment - 0.00% 3,540 - - - 513-6420 Computer Hardware/Software - 0.00% $ 3,540 $ - $ 2,434 $ - Total Capital Outlay $ - 0.00% $ 692,761 $ 588,210 $ 584,482 $ 572,982 TOTAL EXPENSES $ 597,742 4.32% $ (692,761) $ (588,210) $ (584,482) $ (572,982) NET REVENUE / (EXPENSE) $ (597,742) 4.32% 0500-Finance 8/29/2011 9:18 AM 62 FINANCE Share of City Budget $597,742, DESCRIPTION 1.6% Finance's primary function is to maintain 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Accurate and Timely Financial Information Monthly Financial Reports Prepared within 20 Days 48% 0% 25% 89% n/a 92% 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) 82% 78% 91% annual measure n/a 95% Achieve GFOA Certificate of Achievement for Financial Reporting (possible points awarded) 94% 100% TBD annual measure n/a 100%
Prepare monthly financial reports within 20 days of the end of the month to provide timely financial information to City Council.
Implement an electronic time, attendance, and leave system.
Develop a plan and funding methodology to address GASB 43 and 45 OPEB requirements.
Implement ACH processing for vendor payments. FUTURE GOALS
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. PRIOR YEAR ACCOMPLISHMENTS
Completed month-end close within 12 days of the end of the month to provide timely and accurate financial reports.
Developed a five-year forecasting model to predict future budgetary needs and millage rates. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 63  001 GENERAL FUND - 0530 PURCHASING Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: Division Does Not Generate Revenue $ - $ - $ - $ - TOTAL REVENUES $ - 0.00% Personal Services: 5.00 2.00 2.50 2.50 Number of Funded Employees (FTE's) 2.50 242,112 79,261 91,249 98,370 513-1200 Salaries 92,756 -5.71% - - - - 513-1202 Incentive/Merit Pay 2,437 100.00% 1,200 - 513-1503 Auto Allowance 16,469 4,721 5,437 5,862 513-2100 FICA Taxes 5,516 -5.90% 4,067 1,104 1,272 1,371 513-2101 Medicare 1,290 -5.91% 37,088 13,539 19,993 18,622 513-2200 Retirement Contributions 13,835 -25.71% - - - - 513-2207 Retirement Contributions - DC Plan 1,857 100.00% 34,940 7,662 8,487 8,688 513-2300 Dental, Life & Health Insurance 9,567 10.12% 817 228 177 193 513-2400 Worker's Compensation 193 0.00% $ 336,693 $ 106,515 $ 126,615 $ 133,106 Total Personal Services $ 127,451 -4.25% Operating Expenditures: - - - - 513-3100 Professional Services 7,175 100.00% - 453 967 525 513-4000 Travel and Per Diem 25 -95.24% 2,159 2,461 1,224 1,325 513-4100 Communication Services 1,356 2.34% - - 1,321 200 513-4200 Postage 100 -50.00% 6,980 5,373 1,872 1,425 513-4300 Utilities 1,513 378 - - 513-4400 Rentals & Leases 6,130 6,834 6,615 6,965 513-4610 Maintenance Contracts 312 75 263 - 513-4630 Equipment Repair 108 138 - - 513-4640 Building Maintenance 32 - - 425 513-4700 Printing & Binding 200 -52.94% 3,152 3,004 3,496 3,000 513-4915 Legal Advertising 1,109 - - - 513-5100 Office Supplies 2,404 - 363 50 513-5200 Operating Supplies 97 - 115 - 513-5204 Fuel & Oil 74 85 - - 513-5210 Uniform Expense - 675 - - 513-5231 Computer Hardware/Software - 0.00% 188 115 35 70 513-5400 Books, Dues & Publications 70 0.00% $ 24,258 $ 19,591 $ 16,270 $ 13,985 Total Operating Expenditures $ 8,926 -36.17% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ 360,951 $ 126,106 $ 142,885 $ 147,091 TOTAL EXPENSES $ 136,377 -7.28% $ (360,951) $ (126,106) $ (142,885) $ (147,091) NET REVENUE / (EXPENSE) $ (136,377) -7.28% 0530-Purchasing 8/29/2011 9:19 AM 64 PURCHASING Share of City Budget $136,427, DESCRIPTION 0.4% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Procure Products As Efficiently As Possible Purchases Made By Purchase Order n/a n/a n/a n/a n/a 70% Purchases Made By Direct Payment n/a n/a n/a n/a n/a 15% Purchases Made By Credit Card n/a n/a n/a n/a n/a 10% Purchases Made By Purchasing Card n/a n/a n/a n/a n/a 5% Purchasing Card Rebates n/a n/a n/a n/a n/a $10,000
Implement purchasing card program to improve reporting (compared to credit cards) and obtain rebates.
Develop program to track vendor performance for on time delivery schedule. FUTURE GOALS
Develop and implement procurement tracking for item order frequency. PRIOR YEAR ACCOMPLISHMENTS
Implemented electronic internet based bid system.
Implemented web based auction system for the sale of surplus equipment. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 65  001 GENERAL FUND - 0800 POLICE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 200,805 171,511 165,213 200,805 312-5200 Insurance Premium Tax - Police Pension 165,213 -17.72% 797 529 744 750 329-4000 Taxi Permit/Bicycle Registration 750 0.00% 13 35 26 - 342-1020 Witness Fees - 0.00% 731 813 180 750 342-1021 Concession Income 750 0.00% 5,804 6,445 2,561 5,000 342-1200 Fingerprinting 5,000 0.00% - - 1,422 300 342-1300 Police Special Events 300 0.00% 200 50 - 200 342-1400 Wrecker Inspection 200 0.00% 460 470 1,660 350 342-1700 Record Checks 350 0.00% 1,295 1,539 1,489 1,500 342-1800 Photo Copies 1,500 0.00% - 400 - - 342-1900 Restitution - 0.00% 80,859 74,648 58,780 55,000 351-5000 Traffic Fines 55,000 0.00% 49,171 44,736 36,325 35,000 351-5030 Traffic Fines - Law Enforcement Automation 35,000 0.00% 3,963 8,951 3,563 5,000 354-1100 Parking Citations 5,000 0.00% 5,400 3,550 1,600 1,000 354-1200 False Alarm Fines 1,000 0.00% 850 11,813 2,737 - 366-1000 Contributions/Donations - 0.00% 5 52 19 20 369-1710 Police Patches 20 0.00% $ 375,770 $ 364,209 $ 316,515 $ 305,675 TOTAL REVENUES $ 270,083 -11.64% Personal Services: 71.67 66.67 64.67 65.59 Number of Funded Employees (FTE's) 65.99 3,246,430 3,027,386 2,805,598 2,713,849 521-1200 Salaries 2,701,713 -0.45% - - - - 521-1201 Service Awards 1,246 100.00% - - - - 521-1202 Incentive/Merit Pay 22,408 100.00% 103,911 36,710 49,350 40,000 521-1400 Salaries - Overtime 40,000 0.00% - 70,162 59,959 60,000 521-1401 Salaries - Overtime Holiday Worked 60,000 0.00% 112,139 102,878 90,115 73,297 521-1501 Incentive Pay 84,333 15.06% 7,260 6,340 3,786 5,400 521-1507 Clothing Allowance 4,200 -22.22% 207,185 190,751 197,131 169,458 521-2100 FICA Taxes 167,536 -1.13% 49,019 44,611 46,820 39,631 521-2101 Medicare 39,181 -1.14% 43,752 88,929 116,864 96,229 521-2200 Retirement Contributions - General Employees 109,747 14.05% 261,715 395,145 496,443 540,776 521-2201 Retirement Contributions - Police Officers 672,212 24.31% 200,805 171,511 165,213 200,805 521-2203 Insurance Premium Tax - Police Pension 165,213 -17.72% - - 584 5,210 521-2204 Retirement Contributions - DC Plan 9,023 73.19% 340,691 357,158 339,547 406,733 521-2300 Dental, Life & Health Insurance 410,289 0.87% 103,715 78,762 61,213 61,513 521-2400 Worker's Compensation 64,031 4.09% $ 4,676,620 $ 4,570,343 $ 4,432,623 $ 4,409,901 Total Personal Services $ 4,548,132 3.13% Operating Expenditures: - - - - 521-3100 Professional Services 89,964 100.00% 8,125 2,626 3,900 4,000 521-3101 Legal 4,000 0.00% 225 175 - 600 521-3102 Employee Physicals & Immunizations 600 0.00% 14,834 668 - 125 521-3400 Other Services 750 500.00% 1,339 3,215 2,834 3,000 521-3510 Information & Evidence 3,000 0.00% - - - 9,000 521-4000 Travel and Per Diem - -100.00% - - - 200 521-4010 Investigative Travel - -100.00% 46,671 44,823 37,627 45,360 521-4100 Communication Services 61,108 34.72% - 2,140 2,339 1,850 521-4200 Postage 1,850 0.00% 41,261 47,952 46,986 49,005 521-4300 Utilities 49,000 -0.01% 6,592 6,940 7,001 12,104 521-4400 Rentals & Leases 8,285 -31.55% 104,462 112,230 113,300 131,671 521-4610 Maintenance Contracts 17,960 -86.36% 65,352 64,586 60,624 62,000 521-4620 Vehicle Repair 62,000 0.00% 2,612 1,911 170 300 521-4630 Equipment Repair 300 0.00% 6,622 7,619 6,909 6,900 521-4640 Building Maintenance 2,500 -63.77% 298 621 - 700 521-4650 Grounds Maintenance 700 0.00% 1,921 154 1,361 425 521-4700 Printing & Binding 350 -17.65% 557 954 941 1,078 521-4904 Wrecker Expense 1,078 0.00% 0800-Police 8/29/2011 9:20 AM 66  001 GENERAL FUND - 0800 POLICE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change - - 97 200 521-4915 Legal Advertising 5,218 5,101 5,765 5,500 521-5100 Office Supplies 6,250 13.64% 42,152 29,866 20,417 31,135 521-5200 Operating Supplies 34,785 11.72% 174,266 109,422 119,456 133,760 521-5204 Fuel & Oil 159,700 19.39% 7,428 10,321 12,518 9,000 521-5210 Uniform Expense 9,000 0.00% 4,413 4,827 3,811 13,355 521-5213 Ammunition Expense 13,355 0.00% - 695 - - 521-5224 Explorer Post Donation Spending 3,830 - 1,344 - 521-5225 K-9 Expenses 6,327 - 420 - 521-5231 Computer Hardware/Software 800 100.00% 4,751 2,652 1,890 4,580 521-5400 Books, Dues & Publications 3,455 -24.56% - - - 1,000 521-5500 Training - -100.00% 20,220 14,100 44,545 Grant-Related Expenses $ 569,478 $ 473,598 $ 494,256 $ 526,848 Total Operating Expenditures $ 530,790 0.75% Capital Outlay: - 640 - - 521-6310 Improvements Other Than Building - 0.00% 85,020 52,526 - 100,000 521-6403 Passenger Vehicles 100,000 0.00% Patrol Car & Equip - replace 2505 Patrol Car & Equip - replace 2500 Patrol Car & Equip - replace 2442 Patrol Car & Equip - replace 2460 120 31,528 - - 521-6405 Communication Equipment 9,768 100.00% Repeater for Radio Rebanding 10,892 7,509 - - 521-6406 Specialized Equipment - 0.00% 20,975 14,824 8,192 76,000 521-6420 Computer Hardware/Software 8,400 -88.95% Replace Vehicle Laptops - qty 7 $ 117,006 $ 107,026 $ 8,192 $ 176,000 Total Capital Outlay $ 118,168 -32.86% Debt Service - 172,798 172,797 174,992 581-9121 Transfer to Debt Service Fund 174,379 -0.35% 2001 Bond - Municipal Facilities - year 11 of 30 $ - $ 172,798 $ 172,797 $ 174,992 Total Debt Service $ 174,379 -0.35% $ 5,363,104 $ 5,323,764 $ 5,107,867 $ 5,287,741 TOTAL EXPENSES $ 5,371,469 1.58% $ (4,987,334) $ (4,959,555) $ (4,791,353) $ (4,982,066) NET REVENUE / (EXPENSE) $ (5,101,386) 2.39% 0800-Police 8/29/2011 9:20 AM 67 POLICE Share of City Budget $5,375,796, DESCRIPTION 12.4% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Respond Promptly to Calls for Service Sworn Officers per 1,000 Citizens 2.63 2.37 2.41 2.36 2.36 2.51 Top Priority Calls per Sworn Officer 213 225 199 107 225 200 Medium/Low Priority Calls per Sworn Officer 532 577 557 412 575 550 Response Time: Top Priority Calls (min:sec, call received to on-scene) 2:34 1:24 1:48 2:22 2:41 2:45 Response Time: Medium/Low Priority Calls (min:sec, call received to on-scene) 7:43 4:40 4:48 4:27 4:45 5:00 Protect Life and Property Criminal Activity in Downtown Area n/a n/a n/a 100 132 119 Apprehension Rate - Order Maintenance Offenses n/a n/a n/a n/a n/a 30% RUOK Applications Accepted n/a n/a n/a n/a n/a 95% RUOK Subscribers Checked On within One Hour if No Response n/a n/a n/a n/a n/a 100% Security House Check Applications Completed n/a n/a n/a n/a n/a 90% Promote Community Involvement Citizens Police Academy Participants 0 15 0 0 12 12
Achieve average response times (call received to officer on-scene) of under 3 minutes for top priority calls and under 5 minutes for medium/low priority calls.
Reduce vandalism and other criminal activity, particularly during overnight hours, in the downtown area by 10% through preventative means such as increased police visibility and improved apprehension rates for order maintenance offenses.
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 12 participants. FUTURE GOALS
Enroll all qualified citizens in RUOK Program.
Conduct one Basic Citizens Police Academy annually with 25 participants.
Conduct one Advanced Citizens Police Academy annually with 15 participants. PRIOR YEAR ACCOMPLISHMENTS
Achieved re-accreditation from the Commission for Florida Law Enforcement Accreditation, Inc.
Successfully investigated two homicides within a twenty-four hour period. Each of the suspects was identified and arrested within a few hours after the crimes were discovered.
Two officers were recognized and presented awards by M.A.D.D. (Mothers Against Drunk Driving) for the number of DUI arrests made during the previous year. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 68  PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 69  001 GENERAL FUND - 0900 FIRE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 211,811 255,724 165,184 211,811 312-5100 Insurance Premium Tax - Fire Pension 133,785 -36.84% 5,774 4,720 2,149 3,000 329-2010 Fire Safety Plan Review 3,000 0.00% 8,760 5,485 5,538 9,000 335-2100 Fire Supplemental Compensation 9,000 0.00% 3,668 2,655 2,498 3,000 342-2200 Safety Permits & Licenses 3,000 0.00% 1,500 1,500 1,500 - 342-2300 Fire Prevention Programs - 0.00% 30,018 28,177 22,446 25,000 342-2700 Annual Safety Inspection Fees 25,000 0.00% 19,572 1,702 6,554 - 342-2500 Fire Protection Cost Recovery - 0.00% - - 3,950 6,000 354-1200 False Alarm Fines 6,000 0.00% 6,500 - 25 - 366-1000 Contributions/Donations - 0.00% $ 396,880 $ 352,095 $ 258,222 $ 257,811 TOTAL REVENUES $ 179,785 -30.26% Personal Services: 39.00 38.00 38.00 38.00 Number of Funded Employees (FTE's) 37.00 1,771,782 1,657,165 1,654,076 1,744,185 522-1200 Salaries 1,654,049 -5.17% - - - - 522-1201 Service Awards 379 100.00% - - - - 522-1202 Incentive/Merit Pay 36,064 100.00% 234,057 188,210 235,426 222,842 522-1400 Salaries - Overtime 221,414 -0.64% 24,939 2,085 49,247 - 522-1400 Salaries - Overtime (FUSAR Training) 52,752 56,359 57,317 59,395 522-1401 Salaries - Overtime Holiday Supplement 58,947 -0.75% 19,538 13,800 13,404 9,259 522-1501 Incentive Pay 7,096 -23.36% 986 - 522-1503 Auto Allowance 85,934 99,570 94,083 84,500 522-1506 Paramedic Pay 84,572 0.09% 43,795 42,758 44,004 40,439 522-1507 EMT Pay 38,668 -4.38% 12,786 12,072 12,072 12,072 522-1508 Battalion Chief Pay 12,072 0.00% 138,055 124,759 127,715 127,833 522-2100 FICA Taxes 121,888 -4.65% 32,449 29,116 29,869 29,897 522-2101 Medicare 28,506 -4.65% 11,878 11,609 6,455 5,932 522-2200 Retirement Contributions - General Employees 8,181 37.91% 185,711 414,101 574,278 580,272 522-2202 Retirement Contributions - Firefighters 590,071 1.69% 211,811 255,724 165,184 211,811 522-2203 Insurance Premium Tax - Fire Pension 133,785 -36.84% 236,743 258,330 233,018 255,369 522-2300 Dental, Life & Health Insurance 249,534 -2.28% 99,366 77,285 53,757 60,372 522-2400 Worker's Compensation 59,863 -0.84% $ 3,162,583 $ 3,242,940 $ 3,349,904 $ 3,444,178 Total Personal Services $ 3,305,089 -4.04% Operating Expenditures: 6,000 6,000 6,000 6,000 522-3100 Professional Services 14,975 149.58% 1,023 3,667 6,012 5,880 522-3102 Employee Physicals & Immunizations 5,850 -0.51% 81,913 81,310 6,276 6,276 522-3400 Other Services 5,228 -16.70% 15,144 4,799 1,724 500 522-4000 Travel and Per Diem 1,355 171.00% 8,218 16,559 10,403 15,033 522-4100 Communication Services 13,562 -9.79% - 359 224 400 522-4200 Postage 1,300 225.00% 45,602 46,489 52,668 55,670 522-4300 Utilities 50,000 -10.19% 2,700 2,700 3,879 2,628 522-4400 Rentals & Leases 2,629 0.02% 16,318 13,222 14,341 14,453 522-4610 Maintenance Contracts 9,231 -36.13% 40,165 28,789 30,906 25,000 522-4620 Vehicle Repair 22,464 -10.14% 11,146 6,728 6,595 5,875 522-4630 Equipment Repair 6,425 9.36% 11,086 7,225 9,421 6,000 522-4640 Building Maintenance 6,500 8.33% 910 936 760 1,000 522-4650 Grounds Maintenance 800 -20.00% 814 912 731 800 522-4700 Printing & Binding 800 0.00% 687 1,000 15 1,500 522-4917 Public Relations 200 -86.67% 1,075 930 726 900 522-5100 Office Supplies 970 7.78% 25,701 19,080 8,352 9,000 522-5200 Operating Supplies 8,600 -4.44% 34,808 23,350 25,068 26,120 522-5204 Fuel & Oil 35,450 35.72% 10,721 13,726 8,746 8,325 522-5210 Uniform Expense 9,100 9.31% 1,159 1,887 110 700 522-5216 Medical Supplies 700 0.00% 8,640 - - - 522-5223 Fire Equipment Spending - 0.00% - 120 - - 522-5231 Computer Hardware/Software - 0.00% 0900-Fire 8/29/2011 9:48 AM 70  001 GENERAL FUND - 0900 FIRE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 2,321 1,759 1,080 765 522-5400 Books, Dues & Publications 670 -12.42% - - 4,050 1,275 522-5500 Training 895 -29.80% 4,628 369 557 - 522-5501 Tuition Reimbursement - 0.00% 9,448 931 - 522-5520 Fire Prevention 14,224 61,657 18,246 Grant-Related Expenses $ 354,450 $ 344,502 $ 216,890 $ 194,100 Total Operating Expenditures $ 197,704 1.86% Capital Outlay: 65,411 - - - 522-6402 Equipment - 0.00% 6,562 - - - 522-6403 Passenger Vehicles - 0.00% 11,813 - - - 522-6404 Trucks - 0.00% 3,949 - - - 522-6407 Fire Equipment - 0.00% 1,831 1,774 - - 522-6420 Computer Hardware - 0.00% $ 89,567 $ 1,774 $ - $ - Total Capital Outlay $ - 0.00% Debt Service - 173,224 173,225 174,814 581-9121 Transfer to Debt Service Fund 210,772 20.57% 2011 Cap Imp Rev Note -Ladder Truck- yr 1 of 10 2001 Bond - Municipal Facilities - year 11 of 30 $ - $ 173,224 $ 173,225 $ 174,814 Total Debt Service $ 210,772 20.57% $ 3,606,600 $ 3,762,440 $ 3,740,019 $ 3,813,092 TOTAL EXPENSES $ 3,713,565 -2.61% $ (3,209,720) $ (3,410,346) $ (3,481,797) $ (3,555,281) NET REVENUE / (EXPENSE) $ (3,533,780) -0.60% 0900-Fire 8/29/2011 9:48 AM 71 FIRE Share of City Budget $3,708,676, 8.9% DESCRIPTION Fire Department functions include fire protection, regulation, prevention, and inspection; emergency medical services, vehicle extrication; surface water rescue; and hazardous materials. The department coordinates the City's emergency management 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 protection and suppression is paramount; advance life support service provides the best treatment available; emergency management is prepared for any disaster; and fire safety inspections are handled promptly and professionally. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Respond Promptly to Calls for Service Firefighters per 1,000 Citizens 1.82 1.79 1.82 1.77 1.82 1.77 Fire Calls per 1,000 Citizens 23 23 55 43 25 50 Medical Calls per 1,000 Citizens 119 128 122 110 130 120 Response Time: Fire Calls (min:sec, dispatch to on-scene) 4:37 4:35 4:37 5:21 4:30 4:30 Response Time: Medical Calls (min:sec, dispatch to on-scene) 3:17 3:35 3:37 4:47 3:30 3:30 Reduce Liability Exposure On-the-Job Injuries n/a n/a n/a 22 n/a 20 Vehicle & Equipment Damages n/a n/a n/a $2,500 n/a $2,000 Promote Community Involvement Events, Programs, Outreach Initiatives n/a n/a n/a 10 n/a 15
Achieve average response times (dispatch to on-scene) of under 4½ minutes for fire calls and under 3½ minutes for medical calls.
Decrease the number of on-the-job injuries by 10% and the amount of equipment damaged or lost by 20% through implementation of a comprehensive department Safety Program and implementation of appropriate safety rules, regulations, and guidelines.
Increase fire department participation in local community events, neighborhood programs, and City outreach initiatives by 50%. FUTURE GOALS
Establish the fire department as a leader in the provision of fire and emergency services through achievement of extensive credentialing, customer satisfaction, and recognition by fire service, government, and business professional bodies as a high- performing organization. PRIOR YEAR ACCOMPLISHMENTS
Developed complex specifications and successfully awarded a contract for the construction and delivery of a new ladder truck and associated equipment.
Awarded a grant from FEMA for the purchase of three LifePak 15 cardiac monitor/defibrillators. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 72  Fire Chief 1 FTE Staff Asst II 1 FTE Battalion Chief Battalion Chief Battalion Chief Fire Marshal Shift A Shift B Shift C 1 FTE 1 FTE 1 FTE 1 FTE Captain Captain Captain 2 FTE 2 FTE 2 FTE Fire Insp Captain 1 FTE Driver Engineer Driver Engineer Driver Engineer 3 FTE 3 FTE 3 FTE Firefighter Firefighter Firefighter 5 FTE 5 FTE 5 FTE PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 73  001 GENERAL FUND - 1000 RECREATION Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 171,924 174,391 167,871 171,500 347-2000 Program Revenue 171,500 0.00% 23,120 29,275 27,245 27,900 347-2100 Sponsorship Revenue 27,900 0.00% 29,415 12,492 27,924 21,400 347-2200 Rentals - Auditorium, Rec Centers, etc 22,000 2.80% 30,372 30,077 24,656 23,400 347-2210 Rentals tax-exempt - Auditorium, Rec Centers, etc 24,500 4.70% 159 735 - 500 347-2300 Concession Revenue - -100.00% 95 - - - 347-2310 Vending Maching Revenue - 0.00% 1,275 - - - 347-4010 Special Events Use - Taxable - 0.00% 345 - - - 347-4020 Special Events Use - Tax Exempt - 0.00% - 980 1,820 1,400 347-4030 Holiday Parade Entry Fee 1,700 21.43% 13,262 15,193 7,329 - 366-1000 Contributions/Donations - 0.00% $ 269,966 $ 263,143 $ 256,845 $ 246,100 TOTAL REVENUES $ 247,600 0.61% Personal Services: 31.29 17.19 15.93 13.81 Number of Funded Employees (FTE's) 13.81 899,632 560,481 549,204 457,746 572-1200 Salaries 446,257 -2.51% - - - - 572-1201 Service Awards 109 100.00% - - - - 572-1202 Incentive/Merit Pay 13,461 100.00% 4,446 244 39 500 572-1400 Salaries - Overtime 500 0.00% 1,210 1,215 572-1503 Auto Allowance 54,048 33,476 42,771 27,028 572-2100 FICA Taxes 26,881 -0.54% 12,640 7,829 10,234 6,321 572-2101 Medicare 6,287 -0.54% 129,615 80,422 107,018 55,196 572-2200 Retirement Contributions 59,280 7.40% - - 266 2,005 572-2204 Retirement Contributions - DC Plan 4,011 100.05% 126,906 58,955 54,944 36,772 572-2300 Dental, Life & Health Insurance 32,355 -12.01% 39,454 20,134 14,725 11,420 572-2400 Worker's Compensation 11,836 3.64% $ 1,267,951 $ 762,756 $ 779,200 $ 596,988 Total Personal Services $ 600,977 0.67% Operating Expenditures: - - - - 572-3100 Professional Services 1,900 100.00% 66,965 55,969 52,427 50,150 572-3400 Other Services 51,075 1.84% 575 7,510 - 250 572-4000 Travel and per Diem 250 0.00% 7,479 8,234 5,161 5,931 572-4100 Communication Services 6,242 5.24% - 502 202 450 572-4200 Postage 250 -44.44% 183,274 142,977 161,544 157,525 572-4300 Utilities 163,000 3.48% 3,757 3,762 4,015 4,395 572-4400 Rentals & Leases 3,963 -9.83% 1,530 2,439 3,176 2,868 572-4610 Maintenance Contracts 2,025 -29.39% 3,837 569 63 350 572-4620 Vehicle Repair 350 0.00% 11,732 - 165 200 572-4630 Equipment Repair 200 0.00% 30,679 14,612 13,613 23,150 572-4640 Building Maintenance 7,175 -69.01% 44,147 1,391 303 1,150 572-4650 Grounds Maintenance 1,150 0.00% - 187 14 400 572-4700 Printing and Binding 400 0.00% 18,270 7,391 3,472 4,900 572-4801 Special Events 1,700 -65.31% 4,243 3,378 2,882 6,300 572-5100 Office Supplies 6,891 9.38% 6,367 2,353 628 4,550 572-5200 Operating Supplies 10,725 135.71% 28,234 1,508 1,962 2,035 572-5204 Fuel & Oil 1,600 -21.38% 48,480 50,146 49,790 54,475 572-5207 Program Expense 62,600 14.92% 28,019 26,852 26,742 27,900 572-5208 Sponsorship Expense 27,900 0.00% 1,831 270 162 - 572-5210 Uniform Expense - 0.00% 5,356 1,229 5,221 - 572-5225 Donation Spending - 0.00% 1,030 - - - 572-5231 Computer Hardware/Software - 0.00% 597 627 365 225 572-5400 Books, Dues & Publications 225 0.00% - - 490 300 572-5500 Training 300 0.00% $ 496,403 $ 331,904 $ 332,398 $ 347,504 Total Operating Expenditures $ 349,921 0.70% 1000-Recreation 8/29/2011 9:52 AM 74  001 GENERAL FUND - 1000 RECREATION Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Capital Outlay: - 3,672 10,085 - 572-6214 Building Improvements - 0.00% 2,730 1,723 3,538 - 572-6310 Improvements Other Than Building - 0.00% - - 652 - 572-6401 Office Furniture & Fixtures - 0.00% 16,101 5,484 1,305 - 572-6402 Equipment - 0.00% - 800 - - 572-6406 Specialized Equipment - 0.00% 743 1,262 - - 572-6420 Computer Hardware/Software - 0.00% $ 19,573 $ 12,942 $ 15,580 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 138,347 - 28,200 100,000 Prior Years Capital Improvement Program $ 138,347 $ - $ 28,200 $ 100,000 Total Capital Improvements Program $ - -100.00% $ 1,922,274 $ 1,107,602 $ 1,155,378 $ 1,044,492 TOTAL EXPENSES $ 950,898 -8.96% $ (1,652,308) $ (844,459) $ (898,533) $ (798,392) NET REVENUE / (EXPENSE) $ (703,298) -11.91% 1000-Recreation 8/29/2011 9:52 AM 75 RECREATION Share of City Budget $950,898, 2.4% DESCRIPTION Recreation manages three recreation centers, the Senior Center, 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 the 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Diverse Recreational Opportunities Youth After School Participants n/a n/a n/a 45 n/a 50 Youth After School Program Capacity n/a n/a n/a 75% n/a 80% Adult & Youth Sports Teams Participants n/a n/a n/a 125 n/a 130 Adult & Youth Sports Teams with Sponsors n/a n/a n/a 86% n/a 90%
Increase youth after school program participation by 10%.
Increase sports teams with sponsors to 90%.
Develop Master Site Plan to consolidate recreation services into a centralized community center.
Implement automated recreation system software to improve accountability and reporting. FUTURE GOALS
Make athletic programs self-sustaining with 100% sponsorships. PRIOR YEAR ACCOMPLISHMENTS
Hosted the first annual Labor Day at the Landing in September 2011 partnering with the Chamber of Commerce.
Increased participation in Youth Basketball, Baseball, and Football with addition of five teams. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 76  PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 77  001 GENERAL FUND - 1010 PARKS Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - 7,878 10,703 7,200 347-2200 Rentals 9,000 25.00% - 2,210 2,235 1,100 347-2210 Rentals tax-exempt 2,500 127.27% - 2,231 2,863 1,800 347-4010 Spec Evt - Landing, Chester Pruitt 2,500 38.89% - 530 2,115 1,150 347-4020 Spec Evt - tax-exempt - Landing, Chester Pruitt 4,000 247.83% - - 80 - 347-4330 Special Event Misc Charge - 0.00% - 11,306 7,666 8,000 347-5910 Boat Launch Fee 8,000 0.00% - - 70,691 - 366-1000 Contributions/Donations - 0.00% - - - - 369-2300 Concession Revenue 4,500 100.00% $ - $ 47,162 $ 96,352 $ 19,250 TOTAL REVENUES $ 30,500 58.44% Personal Services: - 11.90 11.00 11.00 Number of Funded Employees (FTE's) 11.00 - 290,353 288,423 300,491 572-1200 Salaries 304,126 1.21% - - - - 572-1201 Service Awards 325 100.00% - - - - 572-1202 Incentive/Merit Pay 10,722 100.00% - 3,874 3,659 4,000 572-1400 Salaries - Overtime 4,000 0.00% - 173 276 250 572-1401 Salaries - Overtime Holiday Worked 250 0.00% - 16,129 16,134 16,473 572-2100 FICA Taxes 16,626 0.93% - 3,772 3,773 3,852 572-2101 Medicare 3,888 0.93% - 47,706 57,473 49,454 572-2200 Retirement Contributions 61,482 24.32% - - 2,149 4,231 572-2204 Retirement Contributions - DC Plan 3,680 -13.02% - 97,373 86,361 89,484 572-2300 Dental, Life & Health Insurance 104,646 16.94% - 11,076 8,174 8,008 572-2400 Worker's Compensation 9,042 12.91% $ - $ 470,457 $ 466,421 $ 476,243 Total Personal Services $ 518,787 8.93% Operating Expenditures: - - - - 572-3100 Professional Services 300 100.00% - 70 - - 572-4000 Travel and Per Diem - 0.00% - 900 1,843 2,048 572-4100 Communication Services 1,837 -10.30% - 82,510 68,898 69,920 572-4300 Utilities 70,000 0.11% - - - 1,200 572-4400 Rentals & Leases 1,200 0.00% - 1,062 - - 572-4610 Maintenance Contracts 72 100.00% - 4,733 4,588 2,300 572-4620 Vehicle Repair 2,300 0.00% - 12,542 8,925 10,800 572-4630 Equipment Repair 10,800 0.00% - 2,953 5,005 5,850 572-4640 Building Maintenance 1,150 -80.34% - 43,210 40,572 39,225 572-4650 Grounds Maintenance 41,125 4.84% - - - 300 572-4905 Safety Programs/Supply 990 230.00% - 3,340 2,612 3,275 572-5200 Operating Supplies 5,475 67.18% - 14,904 16,681 19,300 572-5204 Fuel & Oil 18,800 -2.59% - 1,598 1,206 1,400 572-5210 Uniform Expense 1,375 -1.79% - - - - 572-5233 Tools 1,150 100.00% - 110 110 110 572-5400 Books, Dues & Publications 110 0.00% - - 75 150 572-5500 Training 150 0.00% $ - $ 167,932 $ 150,515 $ 155,878 Total Operating Expenditures $ 156,834 0.61% Capital Outlay: - - - 5,200 572-6214 Building Improvements 8,000 53.85% Replace Garniers Beach Restroom (+ $30K grant funds) - - 59,460 35,000 572-6310 Improvements Other Than Building - 0.00% - - 6,527 - 572-6370 Irrigation Systems - 0.00% - 14,714 - 18,500 572-6402 Equipment - -100.00% - 16,042 - 16,000 572-6404 Trucks 16,700 4.38% ½ Ton Truck - replace 2321 $ - $ 30,756 $ 65,987 $ 74,700 Total Capital Outlay $ 24,700 -66.93% $ - $ 690,348 $ 682,922 $ 671,821 TOTAL EXPENSES $ 700,321 4.24% $ - $ (643,186) $ (586,570) $ (652,571) NET REVENUE / (EXPENSE) $ (669,821) 2.64% 1010-Parks 8/29/2011 9:54 AM 78 PARKS Share of City Budget $700,321, DESCRIPTION 1.8% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Ensure Parks are Safe, Functional, and Attractive Park Rentals - Liza Jackson, Landing, Chester Pruitt Park n/a 336 343 302 350 385 Field Rentals n/a n/a 93 72 95 110 Controller Monitors Connected to I.Q. Irrigation Central Control System n/a 5% 12% 15% 20% 20%
Increase park rentals by 10% through various marketing strategies.
Increase field rentals by 15% by scheduling rentals in-season.
Replace Garnier's Beach restroom with prefabricated facility. FUTURE GOALS
Add I.Q. irrigation system to all controller moniters to monitor and centralize irrigation control. PRIOR YEAR ACCOMPLISHMENTS
Received Boating Improvement Grant funding to replace the Garniers Beach restrooms.
Installed concrete inside the Hedrick Batting Cages.
Installed new playground equipment at Briarwood Park and Villa Russ Park.
Renovated Jet Stadium dugouts and batting cages.
Received Boating Improvement Grant for Liza Jackson Park boat launch renovations.
Exceeded all revenue projections for park and field rentals. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 79  001 GENERAL FUND - 1015 RIGHT-OF-WAY Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 42,503 42,503 42,503 42,505 344-9007 DOT Right-of-Way Maintenance Contract 42,505 0.00% 70 43 18 - 366-1000 Contributions/Donations - 0.00% $ 55,133 $ 106,482 $ 42,521 $ 42,505 TOTAL REVENUES $ 42,505 0.00% Personal Services: 9.00 8.00 7.00 1.00 Number of Funded Employees (FTE's) 1.00 267,264 208,385 148,224 36,370 541-1200 Salaries 36,371 0.00% - - - - 572-1202 Incentive/Merit Pay 975 100.00% 46 - 624 100 541-1400 Salaries - Overtime 100 0.00% 15,769 11,867 8,322 1,948 541-2100 FICA Taxes 1,939 -0.46% 3,688 2,775 1,946 456 541-2101 Medicare 454 -0.44% 41,125 35,349 31,248 7,609 541-2200 Retirement Contributions 9,293 22.13% 35,513 46,522 34,810 8,733 541-2300 Dental, Life & Health Insurance 9,202 5.37% 20,673 14,887 7,928 2,355 541-2400 Worker's Compensation 2,458 4.37% $ 384,078 $ 319,785 $ 233,581 $ 57,571 Total Personal Services $ 60,792 5.59% Operating Expenditures: 1,832 300 - 57,667 541-3400 Other Services 59,204 2.67% 1,156 241 - - 541-4000 Travel and Per Diem - 0.00% 537 901 1,655 876 541-4100 Communication Services 684 -21.92% 15,214 19,215 20,932 19,135 541-4300 Utilities 30,000 56.78% 1,200 1,275 - - 541-4610 Maintenance Contracts - 0.00% 3,566 1,958 2,207 1,300 541-4620 Vehicle Repair 1,300 0.00% 9,172 6,013 6,218 4,130 541-4630 Equipment Repair 4,130 0.00% 11,360 10,173 6,281 10,100 541-4650 Grounds Maintenance 10,050 -0.50% 283 - 150 541-4655 Beautification Committee Donation Spending 316 136 102 50 541-4905 Safety Programs/Supply 90 80.00% 5,154 2,452 5,003 2,375 541-5200 Operating Supplies 1,550 -34.74% 13,631 9,075 9,712 10,810 541-5204 Fuel & Oil 11,300 4.53% 1,213 1,384 1,114 175 541-5210 Uniform Expense 125 -28.57% - - - - 541-5233 Tools 350 100.00% 15 15 - - 541-5400 Books, Dues & Publications - 0.00% - - - 200 541-5500 Training 50 -75.00% (31) - - - 541-9905 Capitalized Costs Allocation - Labor - 0.00% (10) - - - 541-9906 Capitalized Costs Allocation - Benefits - 0.00% (4) - - - 541-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 64,605 $ 53,138 $ 53,375 $ 106,818 Total Operating Expenditures $ 118,833 11.25% Capital Outlay: - 63,935 - 541-6355 Landscaping 26,390 - 22,346 - 541-6402 Equipment 650 100.00% Pole Pruner (NEW) - 5,293 10,500 - 541-6404 Trucks - 0.00% $ 26,390 $ 69,228 $ 32,846 $ - Total Capital Outlay $ 650 100.00% $ 475,072 $ 442,151 $ 319,802 $ 164,389 TOTAL EXPENSES $ 180,275 9.66% $ (419,939) $ (335,669) $ (277,281) $ (121,884) NET REVENUE / (EXPENSE) $ (137,770) 13.03% 1015-ROW 8/29/2011 9:54 AM 80 RIGHT-OF-WAY Share of City Budget $178,738, DESCRIPTION 0.5% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Maintain Tree City Designation Per Capita Spending for Tree City Designation $5.65 $9.30 $2.00 $0.85 $2.00 $2.00
Maintain Tree City designation by spending at least $2 per capita for related activities.
Complete grant activities for installation of trees & irrigation on Lewis Turner Blvd medians. FUTURE GOALS
Apply for grant funding to landscape south side of Lewis Turner Blvd along FWB Golf Course. PRIOR YEAR ACCOMPLISHMENTS
Received Landscaping Development Grant in the amount of $26,000 to landscape Lewis Turner Blvd medians.
Relandscaped all streetscaped areas in downtown FWB. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 81  001 GENERAL FUND - 1020 SENIOR CENTER Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 3,081 3,602 3,069 3,250 347-2200 Rental - Center, etc 3,250 0.00% 480 1,442 360 500 347-2210 Rental - Tax Exempt 1,200 140.00% 18,562 18,407 16,456 16,000 347-5600 Program Income 100 -99.38% 9,156 13,598 16,027 11,200 347-5610 Memberships 12,000 7.14% - - - - 347-5611 Program Income - Not City Staff Provided 15,900 100.00% 55 62 19 50 347-5620 Copy Machine 50 0.00% 54 46 21 75 347-5630 Commissions on Shop 75 0.00% 861 555 849 700 347-5640 Concessions 700 0.00% 2,386 3,531 3,383 - 366-1000 Contributions/Donations - 0.00% $ 34,635 $ 41,243 $ 40,183 $ 31,775 TOTAL REVENUES $ 33,275 4.72% Personal Services: 2.38 1.85 1.85 1.85 Number of Funded Employees (FTE's) 1.85 60,520 52,201 51,407 50,113 572-1200 Salaries 50,114 0.00% - - - - 572-1202 Incentive/Merit Pay 1,803 100.00% 3,509 3,045 3,024 2,934 572-2100 FICA Taxes 2,919 -0.51% 820 712 707 686 572-2101 Medicare 683 -0.44% 5,266 5,486 7,289 6,699 572-2200 Retirement Contributions 8,182 22.14% 9,592 6,145 4,411 4,512 572-2300 Dental, Life & Health Insurance 4,784 6.03% 2,755 1,971 1,450 1,335 572-2400 Worker's Compensation 1,397 4.64% $ 82,462 $ 69,560 $ 68,290 $ 66,279 Total Personal Services $ 69,882 5.44% Operating Expenditures: - - - - 572-3400 Other Services 150 100.00% 365 - - - 572-4000 Travel and Per Diem - 0.00% 866 840 504 600 572-4100 Communication Services 600 0.00% - 243 279 200 572-4200 Postage 250 25.00% 21,357 24,986 27,658 25,225 572-4300 Utilities 25,500 1.09% 605 587 503 665 572-4400 Rentals & Leases 649 -2.41% 72 501 556 513 572-4610 Maintenance Contracts 504 -1.75% 65 - - 100 572-4630 Equipment Repair 100 0.00% 11,531 1,369 2,133 2,200 572-4640 Building Maintenance 800 -63.64% 150 140 - 250 572-4650 Grounds Maintenance 250 0.00% - - - - 572-5100 Office Supplies 91 100.00% 1,083 1,355 638 1,100 572-5200 Operating Supplies 2,450 122.73% - - 340 500 572-5201 Coffee Supplies 500 0.00% 8,306 8,678 7,125 10,075 572-5207 Program Expense 10,075 0.00% 120 - - - 572-5210 Uniform Expense 175 356 1,819 - 572-5223 Aluminum Can Spending - 0.00% 224 226 245 263 572-5400 Books, Dues & Publications 228 -13.31% $ 44,919 $ 39,279 $ 41,800 $ 41,691 Total Operating Expenditures $ 42,147 1.09% Capital Outlay: - 2,883 - - 572-6214 Building Improvements - 0.00% 743 - - - 572-6420 Computer Hardware/Software - 0.00% $ 743 $ 2,883 $ - $ - Total Capital Outlay $ - 0.00% $ 128,123 $ 111,722 $ 110,090 $ 107,970 TOTAL EXPENSES $ 112,029 3.76% $ (93,488) $ (70,479) $ (69,907) $ (76,195) NET REVENUE / (EXPENSE) $ (78,754) 3.36% 1020-Senior 8/29/2011 9:55 AM 82 SENIOR CENTER Share of City Budget $112,064, DESCRIPTION 0.3% Senior Center facilities include a library, billiards room, ceramics studio, computer/game room, and shuffleboard complex. Programs include art, ceramics, bingo, bridge, China painting, exercise, dance, Tai Chi, National Mah Jhong, and monthly luncheons. The center also organizes special events such as such as the Fine Art Show, China Painters Expo, Arts and Crafts Show, NW Florida Doll Show, and social functions. MISSION Offer programs and activities that improve and maintain healthy minds, bodies, and spirits to adults ages 50+ in an atmosphere that is comfortable and convenient to all. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Ensure Member Satisfaction Number of Members (City, County, Non-Resident) 530 261 254 249 n/a 261 Memberships Variance n/a -51% -3% -2% n/a +/- 5%
Increase memberships by 5% by providing more activities and marketing strategies with the Snowbirds.
Increase pancake breakfast and spaghetti luncheon participation by 10% through marketing. FUTURE GOALS
Intitiate a Senior Center program for endowments. PRIOR YEAR ACCOMPLISHMENTS
Acquired new tables, chairs, game equipment, and video projector and screen due to generous donations. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 83  001 GENERAL FUND - 1060 LIBRARY Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 138,700 160,850 148,560 79,671 337-7000 Cooperative Funding - Operations 79,671 0.00% 20,101 11,275 7,750 7,800 341-9110 Passport Fees 3,104 -60.21% 3,559 2,590 2,730 2,740 347-1000 Library Fees 2,740 0.00% 6,936 6,253 5,771 5,800 347-1010 Photo Copy Revenue 5,800 0.00% 375 500 750 250 347-1210 Rentals - Taxable 250 0.00% 75 50 - 25 347-1220 Rentals - Tax Exempt 25 0.00% 12,679 13,791 14,053 12,000 352-1000 Library Fines 12,000 0.00% 344 65 25 200 352-1010 Lost Publications 200 0.00% 1,238 3,465 5,103 - 366-1000 Contributions/Donations - 0.00% - - - 35,070 389-9600 Approp. from Reserved Fund Bal - Harvey Trust 35,320 0.71% $ 184,175 $ 198,839 $ 184,743 $ 108,486 TOTAL REVENUES $ 139,110 28.23% Personal Services: 10.60 9.90 9.90 8.10 Number of Funded Employees (FTE's) 8.10 323,781 301,210 269,457 246,771 571-1200 Salaries 246,840 0.03% - - - - 571-1201 Service Awards 163 100.00% - - - - 571-1202 Incentive/Merit Pay 7,895 100.00% 68 252 256 - 571-1400 Salaries - Overtime - 0.00% 19,362 18,423 17,514 15,084 571-2100 FICA Taxes 14,935 -0.99% 4,528 4,309 4,096 3,528 571-2101 Medicare 3,493 -0.99% 46,664 33,906 42,030 33,417 571-2200 Retirement Contributions 40,830 22.18% 31,357 15,829 12,358 8,996 571-2300 Dental, Life & Health Insurance 9,552 6.18% 1,602 1,131 742 723 571-2400 Worker's Compensation 760 5.12% $ 427,364 $ 375,060 $ 346,455 $ 308,519 Total Personal Services $ 324,468 5.17% Operating Expenditures: - - - - 571-3100 Professional Services 1,944 100.00% 3,305 3,348 2,378 1,944 571-3400 Other Services 1,500 -22.84% 128 - 68 250 571-4000 Travel and Per Diem 250 0.00% 2,081 2,443 2,067 1,825 571-4100 Communication Services 1,810 -0.82% - 800 59 300 571-4200 Postage 100 -66.67% 60,003 59,013 67,639 64,285 571-4300 Utilities 60,000 -6.67% 11,619 11,981 11,708 12,153 571-4400 Rentals & Leases 11,862 -2.39% 13,551 3,072 2,851 3,867 571-4610 Maintenance Contracts 4,393 13.60% 3,782 3,771 3,996 3,900 571-4640 Building Maintenance 1,900 -51.28% 800 8,680 12 600 571-4650 Grounds Maintenance 200 -66.67% 2,086 1,190 1,183 1,200 571-4800 Promotional Activities 3,396 2,333 1,573 - 571-5100 Office Supplies 126 100.00% 5,510 4,033 4,199 8,340 571-5200 Operating Supplies 11,340 35.97% 934 931 967 - 571-5207 Program Expense 1,200 100.00% 231 56 - - 571-5210 Uniform Expense 7,621 4,598 10,033 - 571-5223 Passport Fee Spending - 1,090 631 - 571-5224 Donation Spending 602 331 - - 571-5231 Computer Hardware/Software - 0.00% 713 7,384 1,370 665 571-5400 Books, Dues & Publications 630 -5.26% $ 113,796 $ 116,613 $ 110,735 $ 99,329 Total Operating Expenditures $ 97,255 -2.09% Capital Outlay: 5,458 752 - - 571-6401 Furniture and Fixtures - 0.00% - - 18,276 - 571-6402 Equipment - 0.00% 7,568 636 608 - 571-6420 Computer Hardware/Software - 0.00% 54,736 41,219 42,276 31,000 571-6600 Books, Publications & Library Materials (Harvey Trust) 30,250 -2.42% $ 67,762 $ 42,606 $ 61,160 $ 31,000 Total Capital Outlay $ 30,250 -2.42% Debt Service - 22,011 22,011 22,291 581-9121 Transfer to Debt Service Fund 22,261 -0.13% 2001 Bond - Municipal Facilities - year 11 of 30 $ - $ 22,011 $ 22,011 $ 22,291 Total Debt Service $ 22,261 -0.13% $ 608,922 $ 556,290 $ 540,361 $ 461,139 TOTAL EXPENSES $ 474,234 2.84% $ (424,747) $ (357,451) $ (355,618) $ (352,653) NET REVENUE / (EXPENSE) $ (335,124) -4.97% 1060-Library 8/29/2011 9:56 AM 84 LIBRARY Share of City Budget $474,269, DESCRIPTION 1.2% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Resources to Promote Literacy, Education, & Enrichment Inventoried Collection Per Citizen 3.4 3.6 3.5 3.6 4.0 4.0 Circulation per Active Borrower (City and Non-City Residents) n/a n/a 5.6 4.2 5.0 5.0 City Residents Who Have an Active Library Card n/a n/a 46% 38% 50% 50% Checkouts Performed Using the Self-Checkout Unit n/a n/a n/a n/a n/a 50%
Increase City resident Library memberships from 38% to 50% by providing more children and adult programs.
Promote and encourage use of the library's Self-Checkout Unit for simple transactions. FUTURE GOALS
Increase awareness of library services by using communication technologies such as Internet, BookMyne, and Blogs for marketing.
Re-evaluate the layout of the library interior to better serve current needs of patrons. PRIOR YEAR ACCOMPLISHMENTS
Provided computers, scanners, printed copies and assistance for a large number of citizens applying for reimbursement of lost wages and income stemming from the BP oil spill.
Completed a comprehensive inventory of the 72,000 items in the library's collection. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 85  001 GENERAL FUND - 1070 MUSEUM Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 3,680 2,550 2,800 2,000 341-9110 Passport Fees 2,500 25.00% 1,150 2,490 1,240 1,500 347-2000 Program Revenue 1,500 0.00% 5,500 5,500 - - 347-2100 Sponsorship Revenue - 0.00% 32,882 30,909 27,029 30,000 347-3500 Admission Fees 30,000 0.00% 31,373 31,290 27,063 30,000 347-3510 Merchandise Sales 30,000 0.00% 40 159 147 75 347-3515 Merchandise Sales - Tax Exempt 75 0.00% 9,606 8,872 7,080 7,000 347-3520 Fees - Tax Exempt 7,000 0.00% 4,531 3,520 6,641 - 366-1000 Contributions/Donations 1,500 100.00% 200 899 9 - 369-9000 Miscellaneous Revenue - 0.00% $ 88,961 $ 86,189 $ 72,010 $ 70,575 TOTAL REVENUES $ 72,575 2.83% Personal Services: 5.18 4.98 3.85 2.60 Number of Funded Employees (FTE's) 3.60 157,114 147,102 115,141 84,782 573-1200 Salaries 111,845 31.92% - - - - 573-1202 Incentive/Merit Pay 3,509 100.00% 888 125 - - 573-1400 Salaries - Overtime - 0.00% 9,515 8,990 6,871 4,971 573-2100 FICA Taxes 6,632 33.41% 2,225 2,103 1,607 1,163 573-2101 Medicare 1,551 33.36% 21,698 21,122 22,835 15,015 573-2200 Retirement Contributions 18,338 22.13% - - - - 573-2204 Retirement Contributions - DC Plan 1,354 100.00% 15,732 15,584 16,498 17,263 573-2300 Dental, Life & Health Insurance 18,269 5.83% 1,099 831 275 167 573-2400 Worker's Compensation 232 38.92% $ 208,272 $ 195,856 $ 163,226 $ 123,361 Total Personal Services $ 161,730 31.10% Operating Expenditures: - - - - 573-3100 Professional Services 1,530 100.00% - - 30 30 573-3400 Other Services 200 566.67% 1,490 25 - - 573-4000 Travel and Per Diem - 0.00% 2,248 2,182 1,026 1,525 573-4100 Communication Services 1,210 -20.66% - 524 372 500 573-4200 Postage 400 -20.00% 18,071 13,126 18,576 19,170 573-4300 Utilities 20,000 4.33% 1,417 1,545 1,349 1,881 573-4400 Rentals & Leases 1,257 -33.17% 891 1,592 1,524 1,940 573-4610 Maintenance Contracts 1,669 -13.97% 23 89 54 100 573-4630 Equipment Repair 100 0.00% 1,599 2,912 1,151 2,500 573-4640 Building Maintenance 5,150 106.00% 574 376 338 480 573-4650 Grounds Maintenance 480 0.00% 1,089 1,636 1,577 1,925 573-4700 Printing & Binding 1,850 -3.90% 1,947 2,363 1,695 2,100 573-4800 Promotional Activities 2,100 0.00% - - 24 573-5100 Office Supplies 358 100.00% 1,015 101 1,003 400 573-5200 Operating Supplies 1,500 275.00% 19 25 - 25 573-5204 Fuel and Oil - -100.00% 15,171 14,924 13,390 13,000 573-5205 Goods For Resale 13,000 0.00% 693 820 201 800 573-5207 Program Expense 800 0.00% 5,230 4,343 1,239 - 573-5208 Sponsorship Expense 97 - - - 573-5210 Uniform Expense - 0.00% 1,014 769 397 900 573-5215 Exhibit / Collection Supplies 900 0.00% 2,691 604 320 - 573-5223 Passport Fee Spending 1,152 3,209 1,572 - 573-5224 Donation Receipts Spending 894 1,262 1,426 1,500 573-5230 ACH/Credit Card Fees - - 406 - 573-5231 Computer Hardware/Software - 0.00% 1,064 801 774 590 573-5400 Books, Dues & Publications 555 -5.93% $ 58,390 $ 53,226 $ 48,443 $ 49,366 Total Operating Expenditures $ 53,059 7.48% Capital Outlay: 3,040 2,828 3,217 - 573-6214 Building Improvements - 0.00% - - 3,700 - 573-6402 Equipment - 0.00% 2,321 605 - - 573-6420 Computer Hardware/Software - 0.00% $ 5,361 $ 3,433 $ 6,917 $ - Total Capital Outlay $ - 0.00% $ 272,023 $ 252,515 $ 218,586 $ 172,727 TOTAL EXPENSES $ 214,789 24.35% $ (183,061) $ (166,326) $ (146,576) $ (186,923) NET REVENUE / (EXPENSE) $ (142,214) -23.92% 1070-Museum 8/29/2011 9:56 AM 86 MUSEUM Share of City Budget $214,824, DESCRIPTION 0.6% The Indian Temple Mound Museum is the first museum in Florida owned and operated by a municipality and is recognized for having the one of the finest collections of prehistoric ceramics in the Southeast United States. The Camp Walton Schoolhouse Museum and Garnier Post Office Museum are fine examples of Northwest Florida small town structures and house historic collections of artifacts that relay the story of early days here. The newly opened 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. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Share Community History With Public Visitors Per General Visitation Hour of Operation 3.7 3.5 3.9 3.3 4.0 4.0 Educational Programming Visitors During Non-General Visitation Hours 4,940 4,530 3,807 4,466 4,500 4,500 City Savings from Volunteer Assistance $9,237 $11,909 $21,915 $24,985 $15,000 $15,000
Acquire sponsorship to fund 2011-12 Summer Exhibit.
Increase general visitation per hour by 20% through marketing and new programming. FUTURE GOALS
Complete NAGPRA process from filing to certification; clear collections ownership issues.
Acquire sponsorship for future summer / travelling exhibit. PRIOR YEAR ACCOMPLISHMENTS
ITMM gallery updates included removal of Civil War exhibits to an entirely new structure, redesign of historic exhibits and future expansion of exhibits in the Native American artifact gallery. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 87  001 GENERAL FUND - 1080 CEMETERY Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 153,168 111,205 113,630 148,000 343-8000 Sale of Lots 148,000 0.00% 8,710 4,020 10,630 8,200 343-8100 Crypt Sales 8,200 0.00% 13,415 5,825 14,005 9,800 343-8200 Niche Sales 9,800 0.00% 10,610 9,237 8,115 10,000 343-8300 Weekend/Holidays Interments 10,000 0.00% 162,935 156,323 142,875 156,000 343-8400 Openings/Closings 156,000 0.00% - 67,650 15,555 - Transfer from Beal Memorial Cemetery Fund 24,000 100.00% $ 348,838 $ 354,260 $ 304,810 $ 332,000 TOTAL REVENUES $ 356,000 7.23% Personal Services: 3.50 3.50 3.00 3.00 Number of Funded Employees (FTE's) 3.00 81,533 90,018 86,901 86,867 539-1200 Salaries 86,867 0.00% - - - - 539-1201 Service Awards 55 100.00% - - - - 539-1202 Incentive/Merit Pay 2,924 100.00% 5,493 2,365 866 2,500 539-1400 Salaries - Overtime 2,500 0.00% - - 288 375 539-1401 Salaries - Overtime Holiday Worked 375 0.00% 4,855 5,101 4,840 4,739 539-2100 FICA Taxes 4,711 -0.59% 1,136 1,193 1,132 1,108 539-2101 Medicare 1,102 -0.54% 14,854 15,271 20,025 18,173 539-2200 Retirement Contributions 22,195 22.13% 22,714 26,096 25,099 25,264 539-2300 Dental, Life & Health Insurance 26,641 5.45% 6,087 4,479 3,719 4,269 539-2400 Worker's Compensation 4,460 4.47% $ 136,672 $ 144,523 $ 142,870 $ 143,295 Total Personal Services $ 151,830 5.96% Operating Expenditures: - - - - 539-3100 Professional Services 865 100.00% 92,835 85,365 54,960 60,000 539-3400 Other Services 60,000 0.00% 1,142 1,207 982 1,230 539-4100 Communication Services 934 -24.07% 22,596 37,861 39,505 31,255 539-4300 Utilities 42,000 34.38% - - - 30 539-4400 Rentals & Leases 60 100.00% 910 1,054 1,131 1,095 539-4610 Maintenance Contracts 215 -80.37% 14 13 - - 539-4620 Vehicle Repair - 0.00% 3,699 1,623 944 1,850 539-4630 Equipment Repair 1,850 0.00% 10,634 378 296 625 539-4640 Building Maintenance 600 -4.00% 5,903 9,483 7,655 10,125 539-4650 Grounds Maintenance 11,125 9.88% 33 122 50 125 539-4905 Safety Programs/Supply 270 116.00% 1,509 803 646 1,125 539-5200 Operating Supplies 2,375 111.11% 1,982 1,027 1,205 1,085 539-5204 Fuel & Oil 1,300 19.82% 344 - 411 520 539-5210 Uniform Expense 375 -27.88% - - - - 539-5233 Tools 375 100.00% - - 35 40 539-5500 Training 40 0.00% $ 141,601 $ 138,937 $ 107,820 $ 109,105 Total Operating Expenditures $ 122,384 12.17% Capital Outlay: - - - - 539-6214 Building Improvements 17,000 100.00% Prefabricated Storage Building ($17K Beal Memorial Fund) - 19,800 8,473 - 539-6355 Landscaping & Fences - 0.00% 1,244 - 7,082 - 539-6402 Equipment 4,560 100.00% Pull Behind Fertilizer Spreader $ 1,244 $ 19,800 $ 15,555 $ - Total Capital Outlay $ 21,560 100.00% Capital Improvements Program: - 47,850 - - 5323 - Beal Cemetery Improvements - 0.00% $ - $ 47,850 $ - $ - Total Capital Improvements Program $ - 0.00% Interfund Transfers: 36,165 24,173 22,726 29,600 581-9162 Transfer to Beal Memorial Perpetual Care Fund 29,600 0.00% Lot Sales - 20% of revenues $ 36,165 $ 24,173 $ 22,726 $ 29,600 Total Interfund Transfers $ 29,600 0.00% $ 315,682 $ 375,283 $ 288,971 $ 282,000 TOTAL EXPENSES $ 325,374 15.38% $ 33,157 $ (21,023) $ 15,838 $ 50,000 NET REVENUE / (EXPENSE) $ 30,626 -38.75% 1080-Cemetery 8/29/2011 9:58 AM 88 CEMETERY Share of City Budget $325,174, DESCRIPTION 0.8% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide a Well-Maintained Resting Place of Burial Cemetery Grounds with Turf in Good Condition 40% 50% 60% 65% 65% 80%
Construct a 16' x 28' storage building for smaller maintenance equipment using perpetual care funds.
Add 136 plots to the Hope Section of the cemetery.
Plant 5 oak trees and 5 crape myrtles in the new Hope Section addition. FUTURE GOALS
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. PRIOR YEAR ACCOMPLISHMENTS
Erected a 25' x 40' covered structure to shelter larger maintenance equipment.
Established a water management program to monitor water use and weed control.
Extended the Hope Section westward including markers for each plot.
Purchased utility vehicle to assist in the maintenance of the grounds.
Developed a turf management program to handle weed control including pre-emergent application and summer fertilization. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 89 90  001 GENERAL FUND - 1200 ENGINEERING SERVICES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - - - - 341-3001 Banner Permit Fee 3,500 100.00% 45 14 57 - 341-9310 Engineering Drawings - 0.00% 4,850 950 100 - 366-1000 Contributions/Donations - 0.00% $ 4,895 $ 964 $ 157 $ - TOTAL REVENUES $ 3,500 100.00% Personal Services: 3.00 7.00 6.00 5.00 Number of Funded Employees (FTE's) 5.00 192,208 178,408 328,131 261,564 541-1200 Salaries 259,764 -0.69% - - - - 541-1201 Service Awards 217 100.00% - - - - 541-1202 Incentive/Merit Pay 4,874 100.00% - - 53 - 541-1400 Salaries - Overtime 1,210 1,215 541-1503 Auto Allowance 11,255 10,564 19,780 15,510 541-2100 FICA Taxes 15,353 -1.01% 2,632 2,471 4,626 3,628 541-2101 Medicare 3,591 -1.02% 32,799 27,649 70,150 54,719 541-2200 Retirement Contributions 66,370 21.29% - - 4 8,446 541-2204 Retirement Contributions - DC Plan - -100.00% 22,714 26,965 23,611 22,005 541-2300 Dental, Life & Health Insurance 23,287 5.83% 3,619 2,963 639 514 541-2400 Worker's Compensation 540 5.06% $ 266,438 $ 250,235 $ 446,994 $ 357,940 Total Personal Services $ 373,996 4.49% Operating Expenditures: - - 39,575 - 541-3100 Professional Services 6,168 100.00% - - 9,748 90 541-3400 Other Services 90 0.00% 615 - 526 - 541-4000 Travel and Per Diem 800 100.00% 3,378 3,447 3,694 2,931 541-4100 Communication Services 2,894 -1.26% - 174 4,995 1,598 541-4200 Postage 2,950 84.61% 1,532 1,531 8,321 11,350 541-4400 Rentals & Leases 13,260 16.83% - - 8,010 5,984 541-4610 Maintenance Contracts 112 55 21 100 541-4620 Vehicle Repair 100 0.00% - - - 100 541-4630 Equipment Repair 100 0.00% - - 482 550 541-4700 Printing & Binding 1,100 100.00% - - 2,843 - 541-4915 Legal Advertisements - 0.00% 5,642 6,237 6,752 6,000 541-5100 Office Supplies 7,035 17.25% 107 - 328 625 541-5200 Operating Supplies 625 0.00% 1,918 991 884 960 541-5204 Fuel & Oil 600 -37.50% 182 - - 525 541-5210 Uniform Expense 255 -51.43% 4,640 2,218 1,385 - 541-5223 Earth Day - 0.00% 2,061 781 583 480 541-5400 Books, Dues & Publications 150 -68.75% - - 300 - 541-5500 Training 400 100.00% - - 27 - 541-5501 Tuition Reimbursement - 0.00% - - (602) - 519-9905 Capitalized Costs Allocation - Labor - 0.00% - - (280) - 519-9906 Capitalized Costs Allocation - Benefits - 0.00% - - - - 519-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 20,187 $ 15,435 $ 87,593 $ 31,293 Total Operating Expenditures $ 36,527 16.73% Capital Outlay: - 631 - - 512-6420 Computer Hardware/Software - 0.00% $ - $ 631 $ - $ - Total Capital Outlay $ - 0.00% $ 286,625 $ 266,301 $ 534,587 $ 389,233 TOTAL EXPENSES $ 410,523 5.47% $ (281,730) $ (265,338) $ (534,430) $ (389,233) NET REVENUE / (EXPENSE) $ (407,023) 4.57% 1200-Engineering 8/29/2011 10:05 AM 91 ENGINEERING SERVICES Share of City Budget $410,523, DESCRIPTION 1.1% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Develop GIS System to Track & Monitor City Assets Street Data Entered in GIS (collected by Okaloosa County) n/a n/a n/a annual measure n/a 90% Water System Features Accurately Entered in GIS n/a n/a n/a annual measure n/a 10% Sanitary Sewer System Features Accurately Entered in GIS n/a n/a n/a annual measure n/a 10% Stormwater System Features Accurately Entered in GIS n/a n/a n/a annual measure n/a 10%
Collect a minimum of 10% of additional field data for the potable water, sanitary sewer, and stormwater infrastructure systems for input into the GIS system and complete a minimum of two training courses from ESRI for ArcGIS Server.
Complete the design of all CIPs for FY 2011-12 before December 31, 2011 in order to allow for construction of scheduled CIPs to be completed by September 30, 2012.
Develop at least one GIS web interface to provide City employees easy access to GIS data via the City intranet. FUTURE GOALS
Complete mapping City infrastructure in GIS with a strong emphasis on disaster preparedness and recovery and performing duties more efficiently.
Increase the City's CRS rating for flood insurance to a Class 6 in this audit cycle with a goal of a Class 5 in the next audit cycle. PRIOR YEAR ACCOMPLISHMENTS
Completed 20% of the GPS data collection and GIS database creation for City's utility infrastructure.
Performed quality assurance analysis on Stormwater Utility geodatabase and redigitized impervious surface data.
Completed FEMA CRS five-year cycle verification visit and maintained a rating of Class 7 with the possibility of moving up to a Class 6, which would result in a 5% increase in the flood insurance discount.
Completed the transition of the City's GIS system from personal geodatabases to an enterprise multi-user geodatabase. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 92  PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 93  001 GENERAL FUND -1205 PLANNING & ZONING Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 17,697 8,850 6,229 20,000 329-1001 Zoning/Variances Fees 12,500 -37.50% 1,495 1,522 1,150 1,500 329-2000 Zoning Site Plan Review 2,500 66.67% $ 19,192 $ 10,372 $ 7,379 $ 21,500 TOTAL REVENUES $ 15,000 -30.23% Personal Services: 3.00 2.00 - 1.00 Number of Funded Employees (FTE's) 1.00 160,895 173,887 - 44,750 515-1200 Salaries 44,873 0.27% - - - - 515-1202 Incentive/Merit Pay 975 100.00% 1,210 783 515-1503 Auto Allowance 11,961 11,308 - 2,687 515-2100 FICA Taxes 2,690 0.11% 2,805 2,645 - 628 515-2101 Medicare 629 0.16% 30,480 26,876 - - 515-2200 Retirement Contributions - 0.00% - - - 2,237 515-2204 Retirement Contributions - DC Plan 2,244 0.31% 4,193 4,836 - 4,176 515-2300 Dental, Life & Health Insurance 4,447 6.49% 727 507 - 88 515-2400 Worker's Compensation 93 5.68% $ 212,272 $ 220,842 $ - $ 54,566 Total Personal Services $ 55,951 2.54% Operating Expenditures: - - - - 515-3100 Professional Services 16,476 100.00% - - - 65,200 515-3400 Other Services 1,995 115 - 750 515-4000 Travel and Per Diem 1,100 46.67% 2,874 2,504 - 613 515-4100 Communication Services 517 -15.66% - 3,636 - 1,000 515-4200 Postage 1,532 1,531 - - 515-4400 Rentals & Leases 2,500 2,564 - 6,492 515-4610 Maintenance Contracts 785 7 - 2,500 515-4700 Printing & Binding 1,500 -40.00% 967 - - - 515-4800 Promotional Activities - 0.00% 23,150 6,651 - 6,150 515-4915 Legal Advertisements 3,626 - - 515-5100 Office Supplies 952 35 - 500 515-5200 Operating Supplies - -100.00% 302 - - - 515-5204 Fuel & Oil 2,602 1,175 - 280 515-5400 Books, Dues & Publications 395 41.07% - - - 750 515-5500 Training 225 -70.00% 935 3,254 - - 515-5501 Tuition Reimbursement - 0.00% $ 42,219 $ 21,473 $ - $ 84,235 Total Operating Expenditures $ 20,213 -76.00% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ 254,491 $ 242,316 $ - $ 138,801 TOTAL EXPENSES $ 76,164 -45.13% $ (235,299) $ (231,944) $ 7,379 $ (117,301) NET REVENUE / (EXPENSE) $ (61,164) -47.86% 1205-Planning 8/29/2011 10:06 AM 94 PLANNING & ZONING Share of City Budget $76,164, DESCRIPTION 0.2% 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 assists the Municipal Planning Board and serves on various growth management and transportation planning 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Reduce Commercial & Industrial Vacancies Vacant Parcels - Commerce & Technology Park n/a n/a n/a n/a n/a 15 Vacant Parcels - CRA n/a n/a n/a n/a n/a 10
Reduce commercial and industrial vacancies by developing a list of vacancies and citywide targeted infill development list for use by potential businesses wanting to relocate or expand in the City.
Reduce the LDC development review process time by 50% through revamping and streamlining the review process and implementing deadlines for easier review and approval of minor and major developments.
Revise the Land Development Code and achieve City Council adoption by March 2012.
Conduct at least one workshop with stakeholders to discuss the bonus provisions of the new LDC.
Develop a draft Economic Development plan for the City by September 2012.
Secure grant funding for and complete at least one community improvement / transportation project. FUTURE GOALS
Promote sustainable growth and development through increased density and business expansion.
Plan for and implement a reliable and efficient pedestrian-friendly transportation network in the City.
Encourage the use of the Brownfields program as an economic tool for businesses and for restoration of the natural environment.
Partner with the EDC and Chamber of Commerce towards the goal of Economic Development for the area. PRIOR YEAR ACCOMPLISHMENTS
Adopted the 2011 Comprehensive Plan.
Obtained grant funding and implemented the first phase of the FWB Bikeways program through a partnership with the Okaloosa County Health Department.
Completed the Brownfields designation for the Hollywood Boulevard Light Industrial Area.
Adopted the 2011 Local Mitigation Strategy. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 95  001 GENERAL FUND - 1215 BUILDING INSPECTIONS & PERMITTING Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 163,995 107,331 113,693 120,000 322-1000 Building Permits 120,000 0.00% - - - - 322-1001 Re-Inspection Fee 1,000 100.00% - - - - 322-1002 Working Without A Permit Fee 7,500 100.00% 4,685 1,810 2,051 2,500 322-1010 Notice of Commencement 2,500 0.00% 4,194 3,511 2,855 1,280 322-1020 Certificate of Occupancy/Completion/Use 1,280 0.00% 29,294 28,029 33,229 25,600 322-1030 Processing Fee 25,600 0.00% 17,261 15,742 16,020 16,000 322-2000 Electrical Permits 16,000 0.00% 10,808 8,307 7,986 8,000 322-3000 Plumbing Permits 8,000 0.00% 3,575 2,737 3,346 2,560 322-4000 Gas Permits 2,560 0.00% 10,655 8,741 10,774 6,400 322-5000 Mechanical Permits 6,400 0.00% 33,450 27,467 32,853 37,000 329-1000 Building Plan Review 37,000 0.00% 1,010 110 - - 329-1020 Development Review Committee - 0.00% 10,838 3,128 4,352 3,000 329-3000 Sign/Banner Permit 3,000 0.00% - - 600 - 329-5010 Right-of-Way - 0.00% 64,375 172,181 - - 354-1000 Code Enforcement - Fines - 0.00% 8,450 7,030 - - 354-1010 Code Enforcement - Fees - 0.00% - - 32,461 30,554 381-2500 Transfer from CDBG Fund 23,315 -23.69% $ 362,589 $ 386,125 $ 260,219 $ 252,894 TOTAL REVENUES $ 254,155 0.50% Personal Services: 6.00 3.00 3.00 3.00 Number of Funded Employees (FTE's) 3.00 322,047 291,678 149,615 151,109 524-1200 Salaries 151,110 0.00% - - - - 524-1201 Service Awards - 0.00% - - - - 524-1202 Incentive/Merit Pay 2,924 100.00% 58 307 229 - 524-1400 Salaries - Overtime - 0.00% 20,785 17,866 8,871 8,844 524-2100 FICA Taxes 8,958 1.29% 4,915 4,178 2,075 2,068 524-2101 Medicare 2,095 1.31% 50,544 46,915 15,674 7,170 524-2200 Retirement Contributions 8,758 22.15% - - 5,768 8,446 524-2204 Retirement Contributions - DC Plan 8,446 0.00% 37,476 53,948 16,353 17,326 524-2300 Dental, Life & Health Insurance 18,269 5.44% 9,998 6,716 2,385 2,559 524-2400 Worker's Compensation 2,673 4.45% $ 445,823 $ 421,608 $ 200,969 $ 197,522 Total Personal Services $ 203,233 2.89% Operating Expenditures: 450 - - - 524-3100 Professional Services 8,509 100.00% 6,535 12,385 - - 524-3101 Legal Services - 0.00% 1,019 - - - 524-3400 Other Services 10,087 100.00% 2,750 2,948 273 2,550 524-4000 Travel and Per Diem 2,568 0.71% 4,024 3,610 1,951 2,139 524-4100 Communication Services 1,922 -10.14% 15,315 14,697 13,853 8,271 524-4610 Maintenance Contracts 1,547 235 198 200 524-4620 Vehicle Repair 200 0.00% 95 700 - - 524-4700 Printing & Binding - 0.00% 511 213 - - 524-4912 Easement Recording Fees 474 487 - - 524-4915 Legal Advertisement 176 46 32 495 524-5200 Operating Supplies 200 -59.60% 3,581 2,020 1,090 1,240 524-5204 Fuel & Oil 2,000 61.29% 211 - - - 524-5210 Uniform Expense - 0.00% - - - 1,910 524-5230 ACH/Credit Card Fees 230 533 - - 524-5231 Computer Hardware/Software - 0.00% 1,884 807 847 1,660 524-5400 Books, Dues & Publications 2,095 26.20% - - 200 1,640 524-5500 Training 1,900 15.85% - - 775 - 524-5501 Tuition Reimbursement - 0.00% $ 38,802 $ 38,682 $ 19,219 $ 20,105 Total Operating Expenditures $ 29,481 46.64% Capital Outlay: 1,287 - - - 524-6420 Computer Hardware/Software - 0.00% $ 1,287 $ - $ - $ - Total Capital Outlay $ - 0.00% $ 485,913 $ 460,290 $ 220,188 $ 217,627 TOTAL EXPENSES $ 232,714 6.93% $ (123,323) $ (74,165) $ 40,031 $ 35,267 NET REVENUE / (EXPENSE) $ 21,441 -39.20% 1215-Bldg 8/29/2011 10:11 AM 96 BUILDING INSPECTION & PERMITTING Share of City Budget $232,914, DESCRIPTION 0.6% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Timely & Efficient Building Permits % of Residential Permits Issued within 3 Business Days of Application n/a n/a n/a n/a n/a 90% % of Commercial Permits Issued within 5 Business Days of Application n/a n/a n/a n/a n/a 90% Provide Timely & Efficient Building Inspections % of Residential Inspections Completed within 3 Business Days of Request n/a n/a n/a n/a n/a 90% % of Commercial Inspections Completed within 3 Business Days of Request n/a n/a n/a n/a n/a 90%
Enhance contractor and developer education through no less than two training seminars provided by the Building Division.
Streamline the building permit review process to achieve a turnaround time of less than one week for all permits.
Streamline the building inspection process to achieve a competion time of less than 3 days for all inspections. FUTURE GOALS
Achieve a fully electronic submittal and review process for building permits and inspections.
Obtain a Master Code Professional and all other required certifications for Building Inspectors. PRIOR YEAR ACCOMPLISHMENTS
Streamlined and implemented a paperless process for plan review and permitting, and designed a process to maintain all records electronically.
Streamlined the floodplain management process and review.
Cross-trained Building Inspectors as back up for permit entry and processing and cross-trained the Facilities Project Manager in building code inspections..
Acquired the Certified Floodplain Manager certification for the Development Services Manager and Building Inspector. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 97  001 GENERAL FUND - 1217 CODE ENFORCEMENT Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - - 63,692 20,000 354-1000 Code Enforcement - Fines 20,000 0.00% - - 8,155 5,000 354-1010 Code Enforcement - Fees 5,000 0.00% $ - $ - $ 71,847 $ 25,000 TOTAL REVENUES $ 25,000 0.00% Personal Services: - - 2.00 2.00 Number of Funded Employees (FTE's) 2.00 - - 91,483 91,382 529-1200 Salaries 91,382 0.00% - - - - 529-1201 Service Awards 217 100.00% - - - - 529-1202 Incentive/Merit Pay 1,949 100.00% - - 5,395 5,389 529-2100 FICA Taxes 5,376 -0.24% - - 1,262 1,260 529-2101 Medicare 1,258 -0.16% - - 20,803 19,117 529-2200 Retirement Contributions 23,348 22.13% - - 13,384 12,909 529-2300 Dental, Life & Health Insurance 13,648 5.72% - - 1,834 1,949 529-2400 Worker's Compensation 2,035 4.41% $ - $ - $ 134,160 $ 132,006 Total Personal Services $ 139,213 5.46% Operating Expenditures: - - - - 529-3100 Professional Services 2,672 100.00% - - 12,263 25,000 529-3101 Legal Services 2,500 -90.00% - - - 500 529-3400 Other Services 500 0.00% - - - - 529-4000 Travel and Per Diem 500 100.00% - - 1,639 1,478 529-4100 Communication Services 1,357 -8.19% - - 2,469 2,594 529-4610 Maintenance Contracts - - 270 200 529-4620 Vehicle Repair 200 0.00% - - 58 180 529-5200 Operating Supplies 50 -72.22% - - 1,070 1,270 529-5204 Fuel & Oil 1,800 41.73% - - 55 100 529-5400 Books, Dues & Publications 100 0.00% - - 295 - 529-5500 Training 1,000 100.00% $ - $ - $ 18,119 $ 31,322 Total Operating Expenditures $ 10,679 -65.91% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ - $ - $ 152,279 $ 163,328 TOTAL EXPENSES $ 149,892 -8.23% $ - $ - $ (80,431) $ (138,328) NET REVENUE / (EXPENSE) $ (124,892) -9.71% 1217-Code 8/29/2011 10:15 AM 98 CODE ENFORCEMENT Share of City Budget $149,892, DESCRIPTION 0.4% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Implement Nuisance Abatement Program Number of Derelict Properties Brought Into Compliance - CRA n/a n/a n/a n/a n/a 3 Number of Derelict Properties Brought Into Compliance - non-CRA n/a n/a n/a n/a n/a 1
Implement an aggressive Nuisance Abatement program throughout the CRA to allow City staff to bring currently derelict properties into compliance while assessing liens on the properties for the time and materials.
Adopt a new sign code in the LDC that includes input from at least one workshop attended by community stakeholders. FUTURE GOALS
Implement a progam to resolve foreclosure cases within one year from the time foreclosure becomes an option on a property in violation of the code. PRIOR YEAR ACCOMPLISHMENTS
Implemented a new mitigation schedule for Code Enforcement fines through Ordinance No. 1793. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 99  001 GENERAL FUND - 1220 FLEET Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - 138 301 300 365-1010 Sale of Used Oil 300 0.00% $ - $ 138 $ 301 $ 300 TOTAL REVENUES $ 300 0.00% Personal Services: 11.00 11.00 10.00 8.75 Number of Funded Employees (FTE's) 8.75 325,652 309,751 304,020 259,248 519-1200 Salaries 259,249 0.00% - - - - 519-1201 Service Awards 109 100.00% - - - - 519-1202 Incentive/Merit Pay 8,529 100.00% 235 302 872 250 519-1400 Salaries - Overtime 250 0.00% 1,210 1,215 519-1503 Auto Allowance 18,769 17,940 18,798 15,100 519-2100 FICA Taxes 14,676 -2.81% 4,389 4,196 4,396 3,531 519-2101 Medicare 3,433 -2.78% 55,607 52,898 68,653 50,825 519-2200 Retirement Contributions 62,074 22.13% 52,203 46,303 35,937 24,326 519-2300 Dental, Life & Health Insurance 25,540 4.99% 11,939 8,766 6,148 5,639 519-2400 Worker's Compensation 5,891 4.47% $ 470,006 $ 441,371 $ 438,825 $ 358,919 Total Personal Services $ 379,751 5.80% Operating Expenditures: - - - - 519-3100 Professional Services 6,470 100.00% 1,745 107 - 100 519-4000 Travel and Per Diem 100 0.00% 2,367 2,340 1,587 1,798 519-4100 Communication Services 1,646 -8.45% 20,768 21,894 24,619 24,260 519-4300 Utilities 25,000 3.05% 433 384 441 400 519-4400 Rentals & Leases - -100.00% 6,366 7,455 7,734 7,729 519-4610 Maintenance Contracts 244 -96.84% 618 734 861 520 519-4620 Vehicle Repair 520 0.00% 2,509 811 6,100 2,000 519-4630 Equipment Repair 1,000 -50.00% 717 486 390 500 519-4640 Building Maintenance 500 0.00% 129 231 66 150 519-4905 Safety Programs/Supply 400 166.67% 23,205 15,862 12,066 13,680 519-5200 Operating Supplies 13,680 0.00% (3,667) 3,432 12,968 519-5203 Fleet Maintenance Clearing Account 4,236 2,067 2,447 2,705 519-5204 Fuel & Oil 2,900 7.21% 1,461 1,610 1,438 1,760 519-5210 Uniform Expense 1,580 -10.23% 200 225 225 225 519-5400 Books, Dues & Publications - -100.00% - - - 100 519-5500 Training 100 0.00% (13) - - - 519-9905 Capitalized Costs Allocation - Labor - 0.00% (4) - - - 519-9906 Capitalized Costs Allocation - Benefits - 0.00% (2) - - - 519-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 61,068 $ 57,639 $ 70,941 $ 55,927 Total Operating Expenditures $ 54,140 -3.20% Capital Outlay: - - - - 519-6402 Equipment 2,225 100.00% Air Compressor for Service Truck - replace MJ225 $ - $ - $ - $ - Total Capital Outlay $ 2,225 100.00% $ 531,074 $ 499,010 $ 509,765 $ 414,846 TOTAL EXPENSES $ 436,116 5.13% $ (531,074) $ (498,872) $ (509,464) $ (414,546) NET REVENUE / (EXPENSE) $ (435,816) 5.13% 1220-Fleet 8/29/2011 10:22 AM 100 FLEET Share of City Budget $436,116, DESCRIPTION 1.1% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Minimize Unscheduled/Unanticipated Downtime and Repairs Workload Attributable to Scheduled Preventative Maintenance & Inspections n/a n/a n/a 40% n/a 45% Unscheduled/Unanticipated Repairs Performed In-House n/a n/a n/a 57% n/a 52% Unscheduled/Unanticipated Repairs Performed Contracted n/a n/a n/a 3% n/a 3% Support Department Productivity by Minimizing Downtime Hours of Downtime: Public Safety (police & fire) n/a n/a n/a n/a n/a 6500 Hours of Downtime: Non-Public Safety n/a n/a n/a n/a n/a 1600
Reduce the number of unscheduled/unanticipated repairs by 5%.
Implement tracking system in HTE to determine the amount of downtime experienced per major and minor repair incident.
Reduce cost of repair parts by issuing an ITB for parts and tires. FUTURE GOALS
Explore outsourcing elements of fleet maintenance operations. PRIOR YEAR ACCOMPLISHMENTS
Installed new clutches in a Stormwater dump truck and Sewer Collection dump truck at a savings of $2,000.
Installed four Coban Top cameras in Police Department patrol cars.
Repaired damaged packer panels in two Solid Waste Automated Side Loaders and replaced worn packer and damaged skid plate in Solid Waste Front Loader. These repairs will ensure the trucks remain in service longer.
Repaired broken rear axle stabilizer on Solid Waste Front Loader at a savings of $6,000.
Installed new water tanks, hydraulic valves, blower and a COTA transmission on the rear engine of the Sewer Collection Sewer Cleaner. These repairs will ensure the truck remains in service longer. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 101  001 GENERAL FUND - 1230 FACILITIES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: - - 14 50 341-9330 Special Events - Barricades, Orange Cones 50 0.00% 107 342 343 200 341-9600 Sign Shop Sales 200 0.00% $ 107 $ 342 $ 357 $ 250 TOTAL REVENUES $ 250 0.00% Personal Services: 10.00 11.00 10.67 8.00 Number of Funded Employees (FTE's) 8.00 307,242 329,152 382,788 258,153 519-1200 Salaries 258,515 0.14% - - - - 519-1201 Service Awards 217 100.00% - - - - 519-1202 Incentive/Merit Pay 7,798 100.00% 5,959 4,310 2,020 5,000 519-1400 Salaries - Overtime 5,000 0.00% - 650 - 1,000 519-1401 Salaries - Overtime Holiday Worked 1,000 0.00% 1,210 1,215 519-1503 Auto Allowance 18,623 19,700 29,648 15,414 519-2100 FICA Taxes 15,205 -1.36% 4,355 4,607 7,012 3,605 519-2101 Medicare 3,557 -1.33% 53,649 57,004 82,530 47,558 519-2200 Retirement Contributions 58,177 22.33% - - 1,587 2,311 519-2204 Retirement Contributions - DC Plan 2,312 0.04% 35,438 39,136 46,485 20,445 519-2300 Dental, Life & Health Insurance 20,063 -1.87% 21,472 18,665 15,336 13,229 519-2400 Worker's Compensation 12,392 -6.33% $ 447,947 $ 474,440 $ 567,407 $ 366,715 Total Personal Services $ 384,236 4.78% Operating Expenditures: 4,140 16,325 - 1,600 519-3400 Other Services 1,100 -31.25% - 160 - - 519-4000 Travel and Per Diem - 0.00% 2,583 2,596 2,551 2,413 519-4100 Communication Services 2,569 6.46% 95,683 127,268 110,355 97,065 519-4300 Utilities 110,000 13.33% 1,608 1,400 - - 519-4400 Rentals & Leases - 0.00% 196 1,371 779 36,220 519-4610 Maintenance Contracts 36,229 0.02% 11,366 5,837 3,855 3,560 519-4620 Vehicle Repair 3,560 0.00% 504 636 156 300 519-4630 Equipment Repair 300 0.00% 26,767 8,800 9,739 9,900 519-4640 Building Maintenance 9,900 0.00% - - - - 519-4645 Heating/Cooling Repairs 26,100 100.00% - 241 - - 519-4650 Grounds Maintenance - 0.00% 5,497 505 510 500 519-4670 Traffic Signal Repair 500 0.00% 58 171 35 315 519-4905 Safety Programs/Supply 525 66.67% 11,081 13,278 4,750 7,095 519-5200 Operating Supplies 6,055 -14.66% 13,671 8,975 9,460 11,560 519-5204 Fuel & Oil 11,100 -3.98% 1,518 1,633 1,308 1,760 519-5210 Uniform Expense 1,000 -43.18% - - - - 519-5233 Tools 1,550 100.00% 20,819 9,878 9,448 10,550 519-5301 Street Markings 11,050 4.74% 120 - - - 519-5400 Books, Dues & Publications - 0.00% - - - 625 519-5500 Training 250 -60.00% (28) (2,879) (27,335) - 519-9905 Capitalized Costs Allocation - Labor - 0.00% (9) (950) (10,360) - 519-9906 Capitalized Costs Allocation - Benefits - 0.00% (5) (513) (6,127) - 519-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 195,569 $ 194,731 $ 109,122 $ 183,463 Total Operating Expenditures $ 221,788 20.89% Capital Outlay: - - - 7,500 519-6404 Trucks - -100.00% $ - $ - $ - $ 7,500 Total Capital Outlay $ - -100.00% Capital Improvements Program: - 19,751 - 56,092 Prior Years Capital Improvement Program - -100.00% $ - $ 19,751 $ - $ 56,092 Total Capital Improvements Program $ - -100.00% Debt Service - 47,690 47,690 48,298 581-9121 Transfer to Debt Service Fund 48,232 -0.14% 2001 Bond - Municipal Facilities - year 11 of 30 $ - $ 47,690 $ 47,690 $ 48,298 Total Debt Service $ 48,232 -0.14% $ 643,516 $ 736,612 $ 724,218 $ 662,068 TOTAL EXPENSES $ 654,256 -1.18% $ (643,409) $ (736,271) $ (723,861) $ (661,818) NET REVENUE / (EXPENSE) $ (654,006) -1.18% 1230-Facilities 8/29/2011 10:25 AM 102 FACILITIES Share of City Budget $654,256, DESCRIPTION 1.7% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Safe & Clean Facilities for Employees & the Public Manhours per Job Order n/a n/a n/a n/a n/a 6 Works Orders Satisfactorily Completed within 3 Business Days n/a n/a n/a 84% 95% 90%
Develop a tracking system in HTE to determine the amount of manhours being utilized on different types of work orders to gauge the efficiency of the division and ensure satisfactory completion of work orders within 3 business days.
Develop a 5-year and 10-year replacement program for all HVAC equipment at each City facility.
Construct a new storage shed at the Cemetery utilizing in-house labor. FUTURE GOALS
Develop a comprehensive maintenance program that will cover all aspects of facilities maintenance at the City, thereby reducing unscheduled breakdowns.
Complete a comprehensive assessment of all City facilities to determine necessary repair and replacement costs over a 5- and 10-year period.
Upgrade lighting controls and HVAC controls at all City facilities over the next five years to improve energy efficiency. PRIOR YEAR ACCOMPLISHMENTS
Constructed a roof over with screening to protect all heavy equipment used at the Cemetery.
Completed Fire Station 7 renovations in-house.
Completed the construction of the Civil War Museum Exhibit utilizing all in-house labor.
Constructed an equipment cover at the Park and Recreation Field Office facility.
Constructed a new greenhouse at the Edwins Elementary School to support the grasses in the classes program. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 103  001 GENERAL FUND - 1240 STREETS Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Revenues: 643,833 571,241 577,963 580,000 312-4100 Local Option Fuel Tax 635,000 9.48% 5,220 1,200 5,340 - 325-1001 Sidewalk/Asphalt - 0.00% 1,966 1,710 2,222 1,966 325-1002 Girard Avenue 1,966 0.00% 4,688 4,095 14,688 6,282 325-1003 Stokes Avenue 3,433 -45.35% 46,156 44,672 57,092 62,272 344-9008 DOT Lighting Maintenance Contract 76,093 22.19% $ 701,864 $ 624,916 $ 1,399,547 $ 650,520 TOTAL REVENUES $ 716,492 10.14% Personal Services: 12.50 6.50 6.50 5.50 Number of Funded Employees (FTE's) 5.50 322,205 178,285 137,040 145,472 541-1200 Salaries 144,636 -0.57% - - - - 541-1201 Service Awards 109 100.00% - - - - 541-1202 Incentive/Merit Pay 5,361 100.00% 1,869 814 1,545 1,000 541-1400 Salaries - Overtime 1,000 0.00% 1,210 1,215 541-1503 Auto Allowance 19,249 10,533 7,964 8,215 541-2100 FICA Taxes 8,378 1.98% 4,502 2,463 1,862 1,921 541-2101 Medicare 1,960 2.03% 53,025 28,630 29,538 27,874 541-2200 Retirement Contributions 21,545 -22.71% - - - - 541-2204 Retirement Contributions - DC Plan 2,405 100.00% 37,267 23,158 23,608 31,166 541-2300 Dental, Life & Health Insurance 23,469 -24.70% 27,697 13,280 8,056 9,415 541-2400 Worker's Compensation 9,776 3.83% $ 467,023 $ 258,379 $ 209,613 $ 225,063 Total Personal Services $ 218,639 -2.85% Operational Expenditures: 600 - - - 541-3400 Other Services - 0.00% - 230 - - 541-4000 Travel and Per Diem - 0.00% 1,780 1,003 708 365 541-4100 Communication Services 324 -11.23% 223,361 230,466 246,612 237,125 541-4300 Utilities 247,500 4.38% 1,436 1,354 1,585 - 541-4400 Rentals & Leases - 0.00% 1,800 300 360 - 541-4610 Maintenance Contracts - 0.00% 16,035 2,975 701 5,950 541-4620 Vehicle Repair 5,950 0.00% 14,167 16,513 5,692 6,965 541-4630 Equipment Repair 6,965 0.00% 1,543 1,808 1,349 - 541-4640 Building Maintenance - 0.00% 1,598 901 475 970 541-4905 Safety Programs/Supply 1,310 35.05% 7,435 4,845 4,352 4,500 541-5200 Operating Supplies 3,500 -22.22% 36,592 5,467 6,281 6,935 541-5204 Fuel & Oil 8,800 26.89% 2,323 1,021 811 1,320 541-5210 Uniform Expense 1,125 -14.77% - - - - 541-5233 Tools 1,000 100.00% 14,828 1,341 5,730 4,000 541-5300 Road Materials & Supplies 4,000 0.00% 1,409 3,820 4,099 5,000 541-5304 Street Materials/Concrete 5,000 0.00% 1,109 - - - 541-5305 Street Materials/Pipe - 0.00% - - - 300 541-5500 Training 300 0.00% (52,557) (31,657) (49,052) - 541-9905 Capitalized Costs Allocation - Labor - 0.00% (20,728) (11,511) (21,803) - 541-9906 Capitalized Costs Allocation - Benefits - 0.00% (6,188) (5,589) (11,348) - 541-9907 Capitalized Costs Allocation - Overhead - 0.00% 246,545 223,285 196,552 273,430 Total Operating Expenditures 285,774 4.51% Capital Outlay: - - 79,016 - 541-6351 Roads - 0.00% - 1,502 - - 541-6402 Equipment - 0.00% $ 743 $ 1,502 $ 79,016 $ - Total Capital Outlay $ - 0.00% Capital Improvements Program: 108,101 63,453 134,873 125,000 5018 - Street Resurfacing 125,000 0.00% 541-6351 Refer to CIP Map for Locations - 7,619 4,205 - 5306 - Sidewalk Construction 20,000 100.00% 541-6353 Refer to CIP Map for Locations 69,031 2,499 743,546 62,500 Prior Years Capital Improvement Program $ 177,132 $ 73,571 $ 882,624 $ 187,500 Total Capital Improvements Program $ 145,000 -22.67% $ 891,443 $ 556,737 $ 1,367,805 $ 685,993 TOTAL EXPENSES $ 649,413 -5.33% $ (189,580) $ 68,179 $ 31,742 $ (35,473) NET REVENUE / (EXPENSE) $ 67,079 -289.10% 1240-Streets 8/29/2011 10:30 AM 104 STREETS Share of City Budget $676,913, DESCRIPTION 1.8% Streets maintains and resurfaces 100 miles of paved streets. There are also two miles of unpaved streets and 61 miles of sidewalk maintained in the City. MISSION Provide a safe and reliable transportation network. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide A Dependable Transportation Network Streets With Pavement Condition Index of 'Fair' or Better n/a n/a 88.1% 91.8% n/a 95.0% Streets With Sidewalks on At Least One Side n/a n/a n/a 80.0% n/a 82.0% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a n/a n/a n/a 100% Capital Projects Completed Within Budget n/a n/a n/a n/a n/a 100%
Install sidewalks as specified in the Capital Improvement Program (CIP) on-time and within budget.
Develop a Sidewalk Deficiency Map in GIS to create a 5- and 10-year prioritized Sidewalk Construction Program. FUTURE GOALS
Install sidewalks on at least one side of all residential local streets and on both sides of all collector and arterial roadways.
Update the MicroPaver Pavement Condition Index within three years.
Have all streets maintained by the City with a Pavement Condition Index of 'fair' or better. PRIOR YEAR ACCOMPLISHMENTS
Installed sidewalk along the following streets: Bass Avenue SW, Cedar Avenue SW, Windham Avenue SE, Second Street SE, First Street SE, Third Street SE, St. Mary Avenue SW, Tupelo Avenue SE in the CRA.
Completed asphalt paving and curbing for Butler Drive NW and Howell Drive NW. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 105  001 GENERAL FUND - 1500 NON-DEPARTMENTAL Actual Budget 2010-11 2010-11 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - 3,032 519-1200 Salaries - -100.00% 389,731 135,371 818,367 50,000 519-1216 Final Leave Pay 50,000 0.00% - - - 174 519-2100 FICA Taxes - -100.00% - - - 41 519-2101 Medicare - -100.00% 19,573 37,852 34,035 25,000 519-2500 Unemployment Compensation 50,000 100.00% $ 409,304 $ 173,224 $ 852,401 $ 78,247 Total Personal Services $ 100,000 27.80% Operating Expenditures: 17,995 6,412 3,201 3,201 519-4400 Rentals & Leases 10,200 218.65% - - - 108,121 519-4995 Contingencies 64,326 -40.51% 775,591 61,683 2,841 Prior Years Operating Expenditures $ 775,591 $ 61,683 $ 2,841 $ 111,322 Total Operating Expenditures $ 74,526 -33.05% $ - $ - $ - $ - Total Capital Outlay $ - 0.00% $ 1,184,895 $ 234,906 $ 855,243 $ 189,569 TOTAL EXPENSES $ 174,526 -7.94% 2,400 - - 581-9112 Transfer to Law Enforcement Trust Fund 2,349,115 - 1,167 581-9121 Transfer to Debt Service Fund - 178,000 178,000 - 581-9175 Transfer to Golf Fund 27,419 100.00% Incentive/Merit Pay $ 2,351,515 $ 178,000 $ 179,167 $ - Total Other Financing Activity $ 27,419 100.00% $ 2,351,515 $ 178,000 $ 179,167 $ - TOTAL TRANSFERS $ 27,419 100.00% 247.12 224.24 215.62 198.45 Number of Funded Employees (FTE's) 197.60 -0.43% 447,786 446,175 372,786 390,233 City Council 324,877 -16.75% 353,887 238,154 238,368 286,165 City Manager 231,735 -19.02% 865,818 1,378,205 1,350,090 1,148,158 Administrative Services 1,063,814 -7.35% 244,678 269,327 234,951 187,149 City Clerk 190,499 1.79% 1,053,712 714,316 727,366 720,073 Finance 734,119 1.95% 5,363,104 5,323,764 5,107,867 5,287,741 Police 5,371,469 1.58% 3,606,600 3,762,440 3,740,019 3,813,092 Fire 3,713,565 -2.61% 3,722,096 3,535,910 3,316,110 2,904,538 Recreation Services 2,957,920 1.84% 3,377,224 2,957,962 3,508,842 2,671,896 Engineering Services 2,609,078 -2.35% 3,536,410 412,906 1,034,410 189,569 Non-Departmental 201,945 6.53% $ 22,571,315 $ 19,015,139 $ 19,630,808 $ 17,598,614 TOTAL FUND EXPENSES $ 17,399,021 -1.13% $ (2,986,432) $ 314,438 $ (377,858) $ 35,000 NET REVENUE / (EXPENSE) $ - 0.00% 1500-NonDept_001 8/29/2011 10:33 AM 106  Law Enforcement Trust Fund The Law Enforcement Trust Fund encompasses 0.03% 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 $300 Budget 2011-12 % Change $ Change $250 Intergo v't Revenue - 0.0% - $200 Fines /Fo rfeitures - 0.0% - Thousands Interes t & Other 3,000 0.0% - $150 Appro priatio ns 10,275 4.6% 450 $100 13,275 3.5% 450 $50 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Intergov't Revenue Fines/Forfeitures Interest & Other Appropriations • Intergovernmental revenue refers to grants, which are accounted for through a budget amendment when awarded to the City. • 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 Budget $ 2011-12 % Change Change $250 P ers o nal Services 3,000 0.0% - $200 Operatio ns /Maintenance 10,275 4.6% 450 Thousands 13,275 3.5% 450 $150 $100 $50 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Grant Expense • State expenditures are focused on crime prevention and other community policing activities permissible per State Statute. • Federal expenditures include the bulletproof vest replacements, which are 50% funded with a federal grant. 107  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 25,637 10,591 204,127 - Grant Revenues - 0.00% $ 25,637 $ 10,591 $ 204,127 $ - Total Grants $ - 0.00% $ 25,637 $ 10,591 $ 204,127 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 34,396 52,180 2,498 - 1800-356-1000 Fines & Forfeitures - 0.00% - - 1,303 - 1800-358-2000 Assets Seized by Law Enforcement - 0.00% 408 173 595 - 1800-359-3000 Restitution - 0.00% $ 34,804 $ 52,353 $ 4,396 $ - Total Fines & Forfeitures $ - 0.00% $ 34,804 $ 52,353 $ 4,396 $ - TOTAL FINES & FORFEITURES $ - 0.00% 8,106 5,142 2,744 2,000 1800-361-1000 Interest Income 2,000 0.00% $ 8,106 $ 5,142 $ 2,744 $ 2,000 Total Interest Income $ 2,000 0.00% 3,625 436 4 1,000 1800-364-1000 Sale of Surplus Assets 1,000 0.00% 1,626 1,301 6,769 - 1800-366-1000 Contributions/Donations - 0.00% 2,744 - 44,931 - 1800-369-9000 Miscellaenous Revenue - 0.00% $ 7,994 $ 1,737 $ 51,704 $ 1,000 Total Other Revenues $ 1,000 0.00% $ 16,100 $ 6,880 $ 54,447 $ 3,000 TOTAL INTEREST & OTHER REVENUES $ 3,000 0.00% - - - 9,825 1600-389-9100 Appropriation from Fund Balance 10,275 4.58% $ - $ - $ - $ 9,825 Total Non-Operating Sources $ 10,275 4.58% $ - $ - $ - $ 9,825 TOTAL TRANSFERS IN $ 10,275 4.58% $ 76,541 $ 69,824 $ 262,970 $ 12,825 TOTAL FUND REVENUES $ 13,275 3.51% 102 - LETF 8/29/2011 10:35 AM 108  102 LAW ENFORCEMENT TRUST FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 1800 - STATE FORFEITURE EXPENSES Grant Expenses: 29,424 12,023 208,854 - Grant Expenses - 0.00% $ 29,424 $ 12,023 $ 208,854 $ - Total Grant Expenses $ - 0.00% Personal Services: 2,902 1,935 2,243 521-1200 Salaries 180 120 139 521-2100 FICA Taxes 42 28 33 521-2101 Medicare 334 294 444 521-2201 Retirement Contributions - Police Pension 136 73 68 521-2400 Worker's Compensation - - - 3,000 Wages/Benefits Transferred from General Fund 3,000 0.00% $ 3,594 $ 2,450 $ 2,926 $ 3,000 Total Personal Services $ 3,000 0.00% Operating Expenditures: 23,302 16,378 - - 521-3101 Legal Services 5,000 100.00% 5,569 - - - 521-3400 Other Services - 0.00% - - - 150 521-4700 Printing and Binding - -100.00% - 1,230 2,036 2,000 521-4912 Forfeiture Filing Fees - -100.00% 3,453 2,013 605 2,100 521-4915 Legal Advertising 500 -76.19% - - - 100 521-5100 Office Supplies - -100.00% 3,503 1,530 773 3,250 521-5200 Operating Supplies 2,750 -15.38% - 60 - - 521-5230 ACH/Credit Card Fees - 0.00% - - 1,385 - 521-5231 Computer Hardware/Software - 0.00% 25 25 - 225 521-5400 Books, Dues & Publications 25 -88.89% $ 35,852 $ 21,235 $ 4,799 $ 7,825 Total Operating Expenditures $ 8,275 5.75% Other Financing Activity: 6,093 - 8,952 - 581-9101 Transfer to General Fund - 0.00% $ 6,093 $ - $ 8,952 $ - Total Other Financing Activity $ - 0.00% $ 74,964 $ 61,896 $ 231,031 $ 10,825 STATE EXPENDITURES $ 11,275 4.16% 1820 - FEDERAL FORFEITURE EXPENSES Operating Expenditures: 539 238 73 2,000 1543-521-5210 Uniform Expense 2,000 0.00% 4,818 7,288 797 - 521-5213 Ammunition Expense 2,024 2,099 2,020 Prior Years Operating Expenditures $ 7,381 $ 9,625 $ 2,891 $ 2,000 Total Operating Expenditures $ 2,000 0.00% $ 7,381 $ 9,625 $ 2,891 $ 2,000 FEDERAL EXPENDITURES $ 2,000 0.00% $ 82,345 $ 71,522 $ 233,922 $ 12,825 TOTAL FUND EXPENSES $ 13,275 3.51% $ (5,804) $ (1,698) $ 29,048 $ - NET REVENUE / (EXPENSE) $ - 0.00% 102 - LETF 8/29/2011 10:35 AM 109  Law Enforcement Training Fund The Law Enforcement Training Fund encompasses 0.03% 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 $18 Budget 2011-12 % Change $ Change $15 Fines 10,000 -16.7% (2,000) $12 Interes t & Other - -100.0% (50) Thousands $9 10,000 -17.0% (2,050) $6 $3 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Fines Interest & Other • Traffic fines have declined $4K or 24.4% over the past five years as the state retains a larger portion of the revenue for court and clerk operations. Expenditure Highlights $50 Budget $ 2011-12 % Change Change $40 Operatio ns /Maintenance 10,000 21.8% 1,792 Co ntingencies /Res erves - -100.0% (3,842) $30 Thousands 10,000 -17.0% (2,050) $20 $10 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Contingencies/Reserves • School Crossing Guards were transferred to the General Fund in FY 2010-11 since there are insufficient resources in this fund. • All police officer training is accounted for in this fund. 110  103 LAW ENFORCEMENT TRAINING FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 13,770 12,595 10,311 12,000 1830-351-5020 Traffic Fines - Training 10,000 -16.67% $ 13,770 $ 12,595 $ 10,311 $ 12,000 Total Fines & Forfeitures $ 10,000 -16.67% $ 13,770 $ 12,595 $ 10,311 $ 12,000 TOTAL FINES & FORFEITURES $ 10,000 -16.67% 2,219 565 122 50 1830-361-1000 Interest Income - -100.00% $ 2,219 $ 565 $ 122 $ 50 Total Interest Income $ - -100.00% $ 2,219 $ 565 $ 122 $ 50 TOTAL INTEREST & OTHER REVENUES $ - -100.00% $ 15,988 $ 13,159 $ 10,433 $ 12,050 TOTAL FUND REVENUES $ 10,000 -17.01% Personal Services: 1.38 1.38 0.92 - Number of Employees (FTE's) - 26,621 23,332 18,035 - 521-1200 Salaries - 0.00% 1,650 1,447 1,118 - 521-2100 FICA Taxes - 0.00% 386 338 261 - 521-2101 Medicare - 0.00% 79 70 17 - 521-2300 Dental, Life & Health Insurance - 0.00% 956 666 467 - 521-2400 Worker's Compensation - 0.00% $ 29,692 $ 25,852 $ 19,898 $ - Total Personal Services $ - 0.00% Operating Expenditures: 12,121 7,554 2,877 7,208 521-4000 Travel and Per Diem 9,000 24.86% - - 1,515 1,000 521-5500 Training 1,000 0.00% - - - 3,842 581-9900 Reserved - Undesignated Fund Balance - -100.00% $ 12,121 $ 7,554 $ 4,392 $ 12,050 Total Operating Expenditures $ 10,000 -17.01% $ 41,814 $ 33,406 $ 24,289 $ 12,050 TOTAL FUND EXPENSES $ 10,000 -17.01% $ (25,825) $ (20,247) $ (13,857) $ - NET REVENUE / (EXPENSE) $ - 0.00% 103 - LETF 8/29/2011 10:36 AM 111 112  Community Development Block Grant Fund The Community Development Block Grant (CDBG) Fund encompasses 0.3% 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 $300 Budget 2011-12 % Change $ Change $250 Intergo v't Revenue 126,575 -17.1% (26,197) $200 126,575 -17.1% (26,197) Thousands $150 $100 $50 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Intergov't Revenue Interest & Other • Revenues from the Federal entitlement are largely population-based, and the City’s population is not increasing since the community is built-out. • Other prior year revenue includes donations from the Okaloosa County Development Corporation for the World Changers housing re-roofing and painting program. Expenditure Highlights $300 Budget $ 2011-12 % Change Change $250 Operatio ns /Maintenance 25,315 -17.1% (5,239) $200 Interfund Trans fers 101,260 -17.1% (20,958) Thousands 126,575 -17.1% (26,197) $150 $100 $50 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Program Expense • The CDBG program allows up to 20% of the federal grant to be used for administrative expense associated with carrying out the Annual Action Plan objectives. These funds are transferred to the General Fund to offset staff time related to CDBG. • Program expense has been allocated as follows: $35K to World Changers, $18K to Chester Pruitt recreation center youth programs, and $24K each to two yet-to-be-determined community projects. 113  107 COMMUNITY DEVELOPMENT BLOCK GRANT FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 107,744 259,875 151,247 152,772 1900-331-5027 Annual Entitlement Grant 126,575 -17.15% $ 107,744 $ 259,875 $ 151,247 $ 152,772 Total Grants $ 126,575 -17.15% $ 107,744 $ 259,875 $ 151,247 $ 152,772 TOTAL INTERGOVERNMENTAL REVENUE $ 126,575 -17.15% 17,500 15,000 10,000 - 1900-337-5050 OCDC - World Changers - 0.00% 1,450 - - - 1900-366-1000 Donations - 0.00% 666 3 27 - Discounts - 0.00% $ 19,616 $ 15,003 $ 10,027 $ - Total Other Revenues $ - 0.00% $ 19,616 $ 15,003 $ 10,027 $ - TOTAL INTEREST & OTHER REVENUES $ - 0.00% $ 127,360 $ 274,878 $ 161,274 $ 152,772 TOTAL FUND REVENUES $ 126,575 -17.15% Personal Services: 0.48 0.48 0.48 0.48 Number of Employees (FTE's) 0.48 $ 13,413 $ - $ - $ - Total Personal Services $ - 0.00% Operating Expenditures: - - 63 - 1900-554-4200 Postage - - 1,189 - 1900-554-4915 Legal Advertising 2,000 100.00% Grants and Aids - 181,605 - - 1900-554-8102 Okaloosa Community Dev Corp - Housing Rehab - 0.00% 16,192 27,753 - - 1900-554-8103 Okaloosa Community Dev Corp - Admin - 0.00% 79,196 41,257 59,820 35,000 Housing Rehabilitation 30,000 -14.29% 1930-554-4650 World Changers 18,554 15,516 37,923 87,218 Public Services 42,965 -50.74% 1940-554-1200 Chester Pruitt - Wages 1940-554-2100 Chester Pruitt - FICA Taxes 1940-554-2101 Chester Pruitt - Medicare 1940-554-2400 Chester Pruitt - Worker's Compensation 1940-554-5251 Chester Pruitt - Program Expense 1940-554-8200 S4P Synergy Food Pantry 1940-554-8200 Beulah First Baptist Church Ramp $ 113,942 $ 266,132 $ 98,996 $ 122,218 Total Operating Expenditures $ 74,965 -38.66% - - 34,952 - Public Facilities 28,295 100.00% 1950-554-6353 Lovejoy Neighborhood Sidewalk - - 34,952 - Total Capital Improvements 28,295 100.00% Other Financing Activity: - - 32,461 30,554 1600-581-9101 Transfer to General Fund 23,315 -23.69% GF Wage Allocation - 20% Admin Allocation $ - $ - $ 32,461 $ 30,554 Total Other Financing Activity $ 23,315 -23.69% $ 127,355 $ 266,132 $ 166,408 $ 152,772 TOTAL FUND EXPENSES $ 126,575 -17.15% $ 5 $ 8,746 $ (5,134) $ - NET REVENUE / (EXPENSE) $ - 0.00% 107 - CDBG 8/29/2011 10:39 AM 114 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) Share of City Budget $126,575, DESCRIPTION 0.3% The Community Development Block Grant provides Federal funding for residential rehabilitation and youth enrichment programs for low and moderate income residents. 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Ensure Decent Housing to Target Population Homes/Structures Improved through World/City Changers 28 24 19 10 25 20 Applications Granted - Housing Assistance n/a n/a 0% n/a 90% 90% Provide Enrichment Programs to Target Population Summer Youth Program Participants 31 40 42 44 40 50 After School Program Participants 1675 880 1177 1160 1200 1200 Applications Granted - Summer Youth Program n/a n/a n/a n/a 90% 90% Applications Granted - After School Program n/a n/a n/a n/a 90% 90% Disburse Grant Funds in Timely Fashion Grant Funds Spent in Same Year Awarded 43% 96% 75% 28% 100% 100%
Assist up to 20 low- to moderate-income households with new roofing and/or exterior painting improvements through the World Changers program.
Increase summer youth program participants to 50 and increase after school participants to 1,200.
Install new sidewalks along Combs Manor Court NW on-time and within budget. FUTURE GOALS
Complete at least one infrastructure project each year.
Spend all grant funds in same year awarded. PRIOR YEAR ACCOMPLISHMENTS
Utilized CDBG funding and in-house labor to correct a major drainage issue at the corner of Robinwood Drive NW and Jet Drive NW. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 115  Community Redevelopment Agency Fund The Community Redevelopment Agency (CRA) Fund encompasses 3.7% 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 $4.0 Budget $3.5 2011-12 % Change $ Change $3.0 Ad Valo rem Taxes - City 803,818 -10.6% (94,985) $2.5 Ad Valo rem Taxes - Co unty 582,704 -10.6% (68,855) Millions $2.0 Interes t & Other 30,000 0.0% - $1.5 Appro priatio ns - -100.0% (2,000,000) $1.0 1,416,522 -60.4% (2,163,840) $0.5 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Ad Valorem Taxes-City Ad Valorem Taxes-County Intergov't Revenue Interest & Other Appropriations • The budget is predicated on maintaining a City millage (property tax) rate of 4.5383 and County millage rate of 3.2899. One mill equals $1 per $1000 of taxable property value. Due to declining property values, ad valorem taxes are anticipated to decrease. • Last year $2M was appropriated from fund balance for the Soundside affordable housing development project. The project is still awaiting final approval from HUD. Expenditure Highlights $4.0 Budget $ $3.5 2011-12 % Change Change $3.0 P ers o nal Services 482,850 95.4% 235,686 $2.5 Operatio ns /Maintenance 554,043 21.3% 97,374 Millions $2.0 Capital Outlay 110,100 522.0% 92,400 $1.5 Capital Impro vements 192,500 -93.1% (2,595,300) $1.0 Interfund Trans fers 77,029 8.4% 6,000 $0.5 1,416,522 -60.4% (2,163,840) $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Capital Improvements Interfund Transfers Contingencies/Reserves • Personnel expense is increasing due to the addition of a service worker for grounds maintenance (in lieu of a maintenance contract) and the addition of three police officers to combat vagrancy and criminal mischief in the target area. • Operating and capital outlay expense increases relate to new personnel, though the capital outlay is a non-recurring increase to outfit and equip the new officers. • Capital improvements are down due to last year’s $2M appropriation for Soundside, as well as the reallocation of funds from capital to operating for the aforementioned reasons. 116  109 COMMUNITY REDEVELOPMENT AGENCY FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 690,570 754,091 730,345 695,828 2000-311-1000 Ad Valorem Taxes - City Original TIF 638,388 -8.25% 306,996 244,693 221,914 202,975 2000-311-1100 Ad Valorem Taxes - City Expanded TIF 165,430 -18.50% 550,058 592,608 572,277 504,419 2000-338-2000 Ad Valorem Taxes - County Original TIF 462,780 -8.25% 244,531 192,294 173,885 147,140 2000-338-2100 Ad Valorem Taxes - County Expanded TIF 119,924 -18.50% $ 1,792,154 $ 1,783,686 $ 1,698,421 $ 1,550,362 Total Ad Valorem Taxes $ 1,386,522 -10.57% $ 1,792,154 $ 1,783,686 $ 1,698,421 $ 1,550,362 TOTAL TAXES $ 1,386,522 -10.57% 1,950 300 250 - 2000-329-2000 Site Plan Review - 0.00% $ 1,950 $ 300 $ 250 $ - Total Charges for Services $ - 0.00% $ 1,950 $ 300 $ 250 $ - TOTAL CHARGES FOR SERVICES $ - 0.00% 216 - 103,449 - Prior Years Grants - 0.00% $ 216 $ - $ 103,449 $ - Total Grants $ - 0.00% $ 216 $ - $ 103,449 $ - TOTAL INTERGOVERNMENTAL REVENUE $ - 0.00% 107,457 75,983 44,301 30,000 1500-361-1000 Interest Income 30,000 0.00% $ 107,457 $ 75,983 $ 44,301 $ 30,000 Total Interest Income $ 30,000 0.00% 1,209 1,150 3 - 1500-369-9000 Miscellaneous Revenue - 0.00% 5 4 35 - 1500-369-9091 Discounts - 0.00% $ 1,214 $ 1,154 $ 38 $ - Total Other Revenues $ - 0.00% $ 108,671 $ 77,137 $ 44,339 $ 30,000 TOTAL INTEREST & OTHER REVENUES $ 30,000 0.00% - - - 2,000,000 1600-389-9100 Appropriation from Fund Balance - -100.00% $ - $ - $ - $ 2,000,000 Total Non-Operating Sources $ - -100.00% $ - $ - $ - $ 2,000,000 TOTAL TRANSFERS IN $ - -100.00% $ 1,902,991 $ 1,861,122 $ 1,846,458 $ 3,580,362 TOTAL FUND REVENUES $ 1,416,522 -60.44% 109-Revenues 8/29/2011 10:40 AM 117  109 CRA FUND - 0800 POLICE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - - Number of Employees (FTE's) 5.00 - - 75,859 - 521-1200 Salaries 210,737 100.00% - - 390 - 521-1400 Salaries - Overtime 1,250 100.00% - - 3,390 - 521-1401 Salaries - Overtime Holiday Worked 8,750 100.00% - - 6,644 - 521-1501 Incentive Pay 13,721 100.00% - - 5,227 - 521-2100 FICA Taxes 13,652 100.00% - - 1,222 - 521-2101 Medicare 3,194 100.00% - - 18,138 - 521-2201 Retirement Contributions - Police Officers 71,391 100.00% - - 4,905 - 521-2300 Dental, Life & Health Insurance 41,194 100.00% - - 2,183 - 521-2400 Worker's Compensation 6,304 100.00% $ - $ - $ 117,958 $ - Total Personal Services $ 370,193 100.00% Operating Expenses: - - - - 521-4100 Communication Services 3,291 100.00% - - - - 521-4610 Maintenance Contracts 455 100.00% - - - - 521-4620 Vehicle Repair 2,000 100.00% - - - - 521-5200 Operating Supplies 992 100.00% - - - - 521-5204 Fuel & Oil 10,000 100.00% - - - - 521-5210 Uniform Expense 2,870 100.00% $ - $ - $ - $ - Total Operating Expenditures $ 19,608 100.00% Capital Outlay: - - - - 521-6403 Passenger Vehicles 75,000 100.00% Patrol Car & Equip - $25,000 x 3 - - - - 521-6406 Specialized Equipment 16,500 100.00% In-Car Police Video System - $4685 x 3 Tasers - $815 x 3 - - - - 521-6420 Computer Hardware/Software 3,600 100.00% Police Vehicle Laptops - $1200 x 3 $ - $ - $ - $ - Total Capital Outlay $ 95,100 100.00% $ - $ - $ 117,958 $ - TOTAL EXPENSES $ 484,901 100.00% 109-Police 8/29/2011 10:43 AM 118  109 CRA FUND - 2000 CRA Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 1.00 1.00 3.00 5.00 Number of Employees (FTE's) 3.00 63,690 64,794 31,449 173,542 552-1200 Salaries 73,374 -57.72% - - - - 552-1202 Incentive/Merit Pay 2,924 100.00% - - - 2,407 552-1501 Incentive Pay - -100.00% 3,884 3,940 1,984 10,613 552-2100 FICA Taxes 4,361 -58.91% 908 922 464 2,482 552-2101 Medicare 1,020 -58.90% 9,658 10,686 4,623 11,877 552-2200 Retirement Contributions - -100.00% - - (12) 3,063 552-2204 Retirement Contributions - DC Plan 4,190 36.79% 75 69 933 19,173 552-2300 Dental, Life & Health Insurance 25,980 35.50% 238 187 383 3,838 552-2400 Worker's Compensation 808 -78.95% $ 78,453 $ 80,598 $ 41,020 $ 247,164 Total Personal Services $ 112,657 -54.42% Operating Expenses: 1,750 - - - 552-3100 Professional Services 7,500 100.00% 300 - 6,831 12,000 552-3101 Legal Services 12,000 0.00% 59,126 46,500 3,600 42,500 552-3400 Other Services 8,109 1,526 3,044 1,580 552-4000 Travel and Per Diem 900 -43.04% 902 736 2,337 869 552-4100 Communication Services 589 -32.22% - 2,323 5 150 552-4200 Postage 25 -83.33% 98,222 116,607 137,152 134,135 552-4300 Utilities 137,000 2.14% - - 915 - 552-4400 Rentals & Leases - 0.00% 63,616 1,534 401 690 552-4610 Maintenance Contracts 690 0.00% - - 1,600 - 552-4620 Vehicle Repair - - - 500 552-4630 Equipment Repair 500 0.00% - - 408 - 552-4640 Building Maintenance - 0.00% 22,728 90,002 64,799 116,380 552-4650 Grounds Maintenance 82,500 -29.11% 1,136 171 - 1,000 552-4700 Printing & Binding 1,000 0.00% 3,949 1,350 2,984 47,500 552-4800 Promotional Activities 40,000 -15.79% - - - - 552-4905 Safety Programs/Supply 80 100.00% 94 27 - 750 552-4912 Easement Recording Fees 750 0.00% 725 319 - 7,000 552-4915 Legal Advertising 7,000 0.00% - - - 15,000 552-4995 Contingencies - -100.00% 726 695 753 1,500 552-5100 Office Supplies 1,500 0.00% 28,296 2,371 4,406 1,210 552-5200 Operating Supplies 1,460 20.66% 457 - - 552-5202 Computer Supplies - - 4,297 2,000 552-5204 Fuel & Oil 1,200 100.00% - - - - 552-5210 Uniform Expense 250 100.00% - 780 - - 552-5230 ACH/Credit Card Fees - 0.00% 240 - - - 552-5231 Computer Hardware/Software - 0.00% - - - - 552-5233 Tools 250 100.00% 1,291 1,348 573 705 552-5400 Dues & Publications 705 0.00% - - - 1,200 552-5500 Training 600 -50.00% 266,035 88,848 19,575 70,000 552-8200 Grants and Aids 237,936 239.91% Chamber of Commerce Economic Incentives-Landscaping,Renovations $ 557,702 $ 355,137 $ 253,681 $ 456,669 Total Operating Expenditures $ 534,435 17.03% Capital Outlay: 1,306 1,198 2,629 5,700 552-6310 Improvements Other Than Buildings 15,000 163.16% Playground Equipment for Comet Park 18,835 220 13,207 552-6355 Landscaping/Irrigation - 3,800 19,465 - 552-6402 Equipment - 0.00% 1,188 - - - 552-6420 Computer Hardware/Software - 0.00% $ 21,329 $ 5,219 $ 35,301 $ 17,700 Total Capital Outlay $ 15,000 -15.25% 109-CRA 8/29/2011 10:42 AM 119  109 CRA FUND - 2000 CRA Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Capital Improvements Program: 12,645 542 132,849 150,000 5018 - Pavement Improvement 150,000 0.00% 541-6351 Refer to CIP Map for Locations 4,000 - 25,237 37,800 5306 - Sidewalk Improvement Program 42,500 12.43% 541-6353 Refer to CIP Map for Locations 199,107 1,573,535 842,831 2,600,000 Prior Years Capital Improvement Program $ 215,752 $ 1,574,077 $ 1,000,918 $ 2,787,800 Total TotalCapital CapitalImprovements ImprovementsProgram Program $ 192,500 -93.09% Other Financing Activity: - - - - 552-1010 Transfer to General Fund 6,000 100.00% GF Wage Allocation 276,720 287,865 73,656 71,029 552-3010 Transfer to General Fund 71,029 0.00% Per Cost Allocation Plan $ 276,720 $ 287,865 $ 73,656 $ 71,029 Total Other Financing Activity $ 77,029 8.45% $ 1,149,956 $ 2,302,897 $ 1,404,575 $ 3,580,362 TOTAL EXPENSES $ 931,621 -73.98% 1.00 1.00 3.00 5.00 NumberNumber of Employees (FTE's) of Funded Employees (FTE's) 8.00 60.00% - - 117,958 - Police 484,901 100.00% 1,149,956 2,302,897 1,404,575 3,580,362 CRA 931,621 -73.98% $ 1,149,956 $ 2,302,897 $ 1,522,533 $ 3,580,362 TOTAL FUND EXPENSES $ 1,416,522 -60.44% $ 753,036 $ (441,775) $ 323,926 $ - NET REVENUE / (EXPENSE) $ - 0.00% 109-CRA 8/29/2011 10:42 AM 120 COMMUNITY REDEVELOPMENT AREA (CRA) Share of City Budget $1,416,522, 3.6% DESCRIPTION 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Attract & Retain Businesses in the Target Area New Businesses in the CRA n/a n/a n/a n/a n/a 3 Square Footage of Business Expansions in the CRA n/a n/a n/a n/a n/a 5000 Decrease in Number of Vacant Commercial Properties n/a n/a n/a n/a n/a 10% Businesses Approved for Economic Incentive Grants n/a n/a n/a n/a n/a 3 Attract & Retain Residents in the Target Area New Housing Units in the CRA n/a n/a n/a n/a 10 Decrease in Number of Vacant Residential Properties n/a n/a n/a n/a n/a 10% Maintain a Balanced Approach to Funding Allocation Residential Area Improvements 9% 21% 29% annual measure 61% 6% Commercial Area Improvements 10% 47% 36% annual measure 17% 7% Crime Prevention 13% 7% 8% annual measure 3% 34% Maintenance & General Operations 68% 25% 27% annual measure 19% 53% Complete CRA Plan Projects Within Three Years From Appropriation Budgeted Projects Completed Within Three Years 75% 50% 57% annual measure 100% 100% Reserve Level as % of Ad Valorem Proceeds 161% 203% 189% annual measure 210% 195%
Adopt the 2011 Update to the CRA Plan by November 2011.
Develop an action plan to retain and attract small businesses to the CRA District.
Create a targeted infill development list for the CRA District.
Remediate the Brownfield site at 25 Miracle Strip Parkway SW and return the property to the development market.
Revise the Matching Streetscape Grant program to include streetscaping, landscaping, and façade improvements with an increased grant limit of $25,000 for streetscaping and landscaping and $50,000 for façade improvements. FUTURE GOALS
Implement the capital project list adopted with the 2011 CRA Plan over a three-year period.
Develop marketing strategies and incentive programs to attract businesses to the CRA District.
Invest in the CRA through public-private partnerships and public infrastructure improvements. PRIOR YEAR ACCOMPLISHMENTS
Purchased and demolished the property at 25 Miracle Strip Parkway SW in hopes of selling the property for redevelopment.
Installed 650 L.F. of new 6" PVC water main along Alconese Avenue SE at First Street SE to provide water service to a new six-lot subdivision.
Installed LED Street Signs at U.S. 98 & Florida Place SE, First Street SE & Eglin Parkway SE, and First Street SE & Perry Avenue SE intersections. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 121  Debt Service Fund The Debt Service Fund encompasses 1.2% 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 $2.5 Budget 2011-12 % Change $ Change $2.0 Interfund Trans fers 455,644 8.4% 35,249 $1.5 455,644 8.4% 35,249 Millions $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Interfund Transfers • Transfers from the General Fund cover annual debt payments as required per Generally Accepted Accounting Principles for governmental funds. Expenditure Highlights $2.5 Budget $ 2011-12 % Change Change $2.0 Operatio ns /Maintenance 455,644 8.4% 35,249 455,644 8.4% 35,249 $1.5 Millions $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Operations/Maintenance • Lease/Purchases: Fire Ladder Truck (year 1 of 10). • Bond Issues: 2001 Municipal Facilities (year 11 of 30). 122  201 DEBT SERVICE FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 2,349,115 415,723 416,889 420,395 1600-381-0100 Transfer from General Fund 455,644 8.38% $ 2,349,115 $ 415,723 $ 416,889 $ 420,395 Total Interfund Transfers $ 455,644 8.38% $ 2,349,115 $ 415,723 $ 416,889 $ 420,395 TOTAL TRANSFERS IN $ 455,644 8.38% $ 2,349,115 $ 415,723 $ 416,889 $ 420,395 TOTAL FUND REVENUES $ 455,644 8.38% Debt Service: 2,050,042 168,949 175,629 187,375 2100-517-7100 Principal Payments 211,684 12.97% 2011 Cap Imp Rev Note -Ladder Truck- yr 1 of 10 2001 Bond -Municipal Facilities- year 11 of 30 286,718 246,397 239,716 232,642 2100-517-7200 Interest Expense 243,582 4.70% 2011 Cap Imp Rev Note -Ladder Truck- yr 1 of 10 2001 Bond -Municipal Facilities- year 11 of 30 13,371 377 377 378 2100-517-7300 Paying Agent Fees 378 0.00% $ 2,350,131 $ 415,723 $ 415,723 $ 420,395 Total Debt Service $ 455,644 8.38% $ 2,350,131 $ 415,723 $ 415,723 $ 420,395 TOTAL FUND EXPENSES $ 455,644 8.38% $ (1,016) $ - $ 1,167 $ - NET REVENUE / (EXPENSE) $ - 0.00% 201 - Debt 8/29/2011 10:44 AM 123  Beal Memorial Cemetery Fund The Beal Memorial Cemetery Perpetual Care Fund encompasses 0.1% of the City’s activities and services and accounts for a portion of revenues from lot, crypt, and niche sales that is being reserved. 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 $100 Budget 2011-12 % Change $ Change $80 Interes t & Other 13,000 0.0% - $60 Appro priatio ns 29,600 0.0% - Thousands 42,600 0.0% - $40 $20 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Interest & Other Interfund Transfers • Ordinance 526 establishes a transfer of 20% of cemetery lot sales from the General Fund to fund perpetual care. Expenditure Highlights $100 Budget $ 2011-12 % Change Change $80 Interfund Trans fers 24,000 100.0% 24,000 Co ntingencies /Res erves 18,600 -56.3% (24,000) $60 Thousands 42,600 0.0% - $40 $20 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Interfund Transfers Contingencies/Reserves • Funds are budgeted to be transferred to the General Fund for grounds maintenance and to erect a prefabricated storage building for maintenance equipment. 124  602 BEAL MEMORIAL CEMETERY CARE FUND Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 53,132 35,949 21,716 13,000 1500-361-1000 Interest Income 13,000 0.00% $ 53,132 $ 35,949 $ 21,716 $ 13,000 Total Interest Income $ 13,000 0.00% $ 53,132 $ 35,949 $ 21,716 $ 13,000 TOTAL INTEREST & OTHER REVENUES $ 13,000 0.00% 36,165 24,173 22,726 29,600 2200-381-0100 Transfer from General Fund 29,600 0.00% $ 36,165 $ 24,173 $ 22,726 $ 29,600 Total Interfund Transfers $ 29,600 0.00% $ 36,165 $ 24,173 $ 22,726 $ 29,600 TOTAL TRANSFERS IN $ 29,600 0.00% $ 89,297 $ 60,122 $ 44,442 $ 42,600 TOTAL FUND REVENUES $ 42,600 0.00% Operating Expenses: - - - 42,600 2200-539-9920 Reserve for Future Cemetery Perpetual Care 18,600 -56.34% $ - $ - $ - $ 42,600 Total Operating Expenses $ 18,600 -56.34% Other Financing Activity: - 67,650 15,555 - 1600-581-9101 Transfer to General Fund 24,000 100.00% Grounds Maintenance Prefabricated Storage Building $ - $ 67,650 $ 15,555 $ - Total Other Financing Activity $ 24,000 100.00% $ - $ 67,650 $ 15,555 $ 42,600 TOTAL FUND EXPENSES $ 42,600 0.00% $ 89,297 $ (7,528) $ 28,887 $ - NET REVENUE / (EXPENSE) $ - 0.00% 602 - Beal 8/29/2011 10:45 AM 125  Utilities Fund The Utilities Fund encompasses 32.6% 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 $14 Budget $12 2011-12 % Change $ Change $10 Service Fees 7,545,100 2.3% 170,600 Service Charges /P enalties 183,500 8.9% 15,000 $8 Millions Interes t & Other 2,072,865 1413.9% 1,935,939 $6 Interfund Trans fers 37,363 3.1% 1,121 $4 Appro priatio ns 2,521,900 100.0% 2,521,900 $2 12,360,728 60.2% 4,644,560 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Service Fees Service Charges/Penalties Interest & Other Interfund Transfers Appropriations • Water and sewer rates will increase 3.0% on October 1 in accordance with a multi-year rate plan adopted by City Council in March 2010. The rate plan provides annual increases for inflation each October 1 through FY 2013-14. • A $2M State Revolving Fund loan is anticipated. • An appropriation of $2.5M from 2005 utility bond proceeds is budgeted. Expense Highlights $14 Budget $ $12 2011-12 % Change Change P ers o nal Services 2,004,679 2.7% 52,167 $10 Operatio ns /Maintenance 4,014,826 -0.2% (8,022) Millions $8 Capital Outlay 221,505 -41.3% (155,835) $6 Capital Impro vements 4,674,150 1657.2% 4,408,150 $4 Interfund Trans fers 1,165,028 22.1% 211,191 $2 Co ntingencies /Res erves 280,540 95.3% 136,909 12,360,728 60.2% 4,644,560 $0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Capital Improvements Interfund Transfers Contingencies/Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The personal services increase is attributable to pension contributions and the performance incentive program – up to $900 or 32 vacation hours based on an employee’s annual evaluation score • The pump station #1 force main will be reconstructed using $2M in State Revolving Fund loan proceeds. • Sewer system rehabilitation and water & sewer line replacements will be accomplished with $2.5M from 2005 utility bond proceeds. • Interfund transfers are higher due to a new 4% franchise/right-of-way access fee payable to the General Fund. • Anticipated revenues exceed budgeted expenses by $227K, and this amount is budgeted as a reserve to increase unrestricted net assets. 126  401 UTILITIES FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 1,510,394 1,496,553 1,564,143 1,765,000 1310-343-3000 Service Fees - Residential 1,719,400 -2.58% 760,933 748,959 815,770 942,000 1310-343-3100 Service Fees - Commercial 1,081,100 14.77% 4,322 3,213 5,248 4,500 1500-343-3600 Connection Fees - Residential 4,500 0.00% 24,410 5,520 7,810 15,000 1500-343-3700 Connection Fees - Commercial 5,000 -66.67% 5,609 2,695 1,144 500 1500-343-3810 Hydrant Service 500 0.00% $ 2,305,668 $ 2,256,940 $ 2,394,114 $ 2,727,000 Total Water Operations $ 2,810,500 3.06% 2,924,890 2,924,252 3,051,528 3,336,000 1350-343-5000 Service Fees - Residential 3,305,500 -0.91% 1,059,392 1,019,470 1,103,267 1,292,000 1350-343-5100 Service Fees - Commercial 1,419,600 9.88% 1,700 3,501 5,460 4,500 1500-343-5600 Connection Fees - Residential 4,500 0.00% 15,600 2,900 2,400 15,000 1500-343-5700 Connection Fees - Commercial 5,000 -66.67% $ 4,001,582 $ 3,950,123 $ 4,162,655 $ 4,647,500 Total Sewer Operations $ 4,734,600 1.87% $ 6,307,250 $ 6,207,063 $ 6,556,769 $ 7,374,500 TOTAL CHARGES FOR SERVICES $ 7,545,100 2.31% 3,561 3,542 3,474 3,500 0520-343-3001 Administrative Fee - Returned Checks 3,500 0.00% 98,691 95,360 85,829 80,000 1310-343-3200 Service Charges 85,000 6.25% 95,445 96,647 95,425 85,000 1310-343-3300 Penalties 95,000 11.76% $ 197,697 $ 195,549 $ 184,728 $ 168,500 Total Fees & Fines $ 183,500 8.90% $ 197,697 $ 195,549 $ 184,728 $ 168,500 TOTAL FEES & FINES $ 183,500 8.90% 358,045 222,156 132,898 75,000 1500-361-1000 Interest Income 50,000 -33.33% 159,430 80,782 45,716 - 1500-361-1020 Interest Income - 2005 Bond - 0.00% $ 517,475 $ 302,938 $ 178,615 $ 75,000 Total Interest Income $ 50,000 -33.33% 14,129 14,553 14,990 15,426 1500-362-2020 Rental and Lease Income 16,365 6.09% $ 14,129 $ 14,553 $ 14,990 $ 15,426 Total Rents and Royalties $ 16,365 6.09% 36,832 16,438 5,794 10,000 1310-324-2100 Impact Fees - Water - Residential - -100.00% 45,177 21,146 2,770 10,000 1310-324-2200 Impact Fees - Water - Commercial - -100.00% - - 7,478 10,000 1350-324-2100 Impact Fees - Sewer - Residential - -100.00% - - 4,116 10,000 1350-324-2200 Impact Fees - Sewer - Commercial - -100.00% 350 650 - 500 1500-329-6010 Lift Station Registration 500 0.00% (686) 167 21,726 5,000 1500-364-1000 Sale of Surplus Assets 5,000 0.00% 12,463 13,531 - - 1500-369-7000 Credit Card Surcharge Fee - 0.00% 343 1,378 2,703 1,000 1500-369-9000 Miscellaneous Revenue 1,000 0.00% 259 39 14,094 - 0000-369-9091 Discounts - 0.00% 51,762 15,845 93,312 - Prior Year Grants - 0.00% $ 146,500 $ 69,194 $ 151,992 $ 46,500 Total Other Revenues $ 6,500 -86.02% $ 678,104 $ 386,685 $ 345,596 $ 136,926 TOTAL INTEREST & OTHER REVENUES $ 72,865 -46.79% - 54,609 - - 1600-381-0100 Transfer from General Fund - 0.00% 40,000 40,000 40,000 36,242 1600-382-4300 Transfer from Sanitation Fund 37,363 3.09% - 23,176 - - 1600-382-4500 Transfer from Stormwater Fund - 0.00% $ 40,000 $ 117,785 $ 40,000 $ 36,242 Total Interfund Transfers $ 37,363 3.09% - - - - 1500-384-1050 State Revolving Loan Fund 2,000,000 100.00% $ - $ - $ - $ - Total Debt Proceeds $ 2,000,000 100.00% - - - - 1600-389-9515 Appropriation from Desig. Net Assets (2005 Bond) 2,521,900 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 2,521,900 100.00% $ 40,000 $ 117,785 $ 40,000 $ 36,242 TOTAL TRANSFERS IN $ 4,559,263 12480.05% $ 7,223,051 $ 6,907,081 $ 7,127,094 $ 7,716,168 TOTAL FUND REVENUES $ 12,360,728 60.19% 401-Revenues 8/29/2011 10:47 AM 127  401 UTILITIES FUND - 0520 CUSTOMER SERVICE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 8.00 7.50 7.50 5.50 Number of Funded Employees (FTE's) 5.50 277,269 229,357 213,691 167,919 536-1200 Salaries 160,509 -4.41% - - - - 536-1201 Service Awards 163 100.00% - - - - 536-1202 Incentive/Merit Pay 5,361 100.00% 8 1,447 - - 536-1400 Salaries - Overtime - 0.00% 16,836 14,744 12,259 9,678 536-2100 FICA Taxes 9,461 -2.24% 3,938 3,448 2,867 2,263 536-2101 Medicare 2,213 -2.21% 39,612 35,818 33,844 26,237 536-2200 Retirement Contributions 20,081 -23.46% - - 2,539 - 536-2204 Retirement Contributions - DC Plan 5,329 100.00% 33,905 33,655 29,668 21,158 536-2300 Dental, Life & Health Insurance 17,578 -16.92% 3,647 3,206 1,905 330 536-2400 Worker's Compensation 333 0.91% $ 375,215 $ 321,674 $ 296,774 $ 227,585 Total Personal Services $ 221,028 -2.88% Operating Expenditures: 15 10 3 12 536-3100 Professional Services 63,937 532708.33% 30,240 17,638 19,599 18,220 536-3400 Other Services 16,060 -11.86% - 2,491 7,642 7,500 536-3410 Delinquent Collections 3,242 35 - - 536-4000 Travel and per Diem - 0.00% 3,612 3,898 2,921 3,005 536-4100 Communication Services 2,930 -2.51% 7,000 45,402 49,858 51,985 536-4200 Postage 48,700 -6.32% - 3,562 8,799 7,695 536-4300 Utilities 12,000 55.95% 14,120 15,495 14,308 18,546 536-4610 Maintenance Contracts 1,875 -89.89% 3,700 2,649 1,491 - 536-4620 Vehicle Repair 1,034 1,101 271 1,000 536-4630 Equipment Repair 1,000 0.00% 3,835 1,694 1,290 3,000 536-4700 Printing & Binding 2,600 -13.33% 1,478 - - - 536-4800 Promotional Activities 2,127 - - - 536-5100 Office Supplies 4,069 1,821 1,023 3,500 536-5200 Operating Supplies 3,500 0.00% 6,045 3,779 4,362 - 536-5204 Fuel & Oil 1,952 475 - - 536-5210 Uniform Expense 78,099 18,361 19,689 18,500 536-5230 ACH/Credit Card Fees 914 - - - 536-5231 Computer Hardware/Software - 0.00% 90 - - - 536-5400 Dues & Publications - 0.00% $ 161,573 $ 118,410 $ 131,256 $ 132,963 Total Operating Expenditures $ 152,602 14.77% Capital Outlay: 1,926 1,223 - 1,875 536-6420 Computer Hardware/Software - -100.00% $ 1,926 $ 1,223 $ - $ 1,875 Total TotalCapital CapitalOutlay Outlay $ - -100.00% 538,713 441,306 428,030 362,423 TOTAL EXPENSES 373,630 3.09% 0520-CustomerSvc 8/29/2011 10:48 AM 128 CUSTOMER SERVICE Share of City Budget $375,255, DESCRIPTION 1.0% Customer Service is responsible for invoicing and receiving customer payments, opening and closing utility accounts, resolving customer inquiries, issuing business tax receipts and collecting receivables. MISSION Provide superior customer service in the administration of utility accounts, business tax receipts, and receivables. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Accurate Water Meter Consumption Information Accounts with Meter Profile Evaluations Performed n/a n/a n/a 0.6% n/a 5.0% Minimize Account Write-Offs Write-Offs as % of Current Year Billing 0.97% 0.86% 0.88% annual measure < 1% < 1%
Focus on utilizing the meter profiling feature of the new water meter reading software to detect leaks and actual consumption. FUTURE GOALS
Evaluate the credit card payment process for utility customers, determine the most effective and efficient methods and processes to utilize, and make changes accordingly.
Prepare an RFP for the City’s bad debt collections to include delinquent utility bills, code enforcement fees, fire safety inspection fees, and all other miscellaneous receivables in anticipation of a reduced collection expense percentage. PRIOR YEAR ACCOMPLISHMENTS
Implemented the abiltiy for customers to set up bank drafting on-line which eliminates a trip to customer service.
Implemented the ability for customers to set up on-line "recurring" debit/credit card payments.
Implemented the new meter reading and billing system which includes "Meter Profiling" to assist customers and the City with leak detection and problem solving. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 129  401 UTILITIES FUND - 1300 UTILITY SERVICES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 6.00 2.00 1.00 6.75 Number of Funded Employees (FTE's) 6.75 279,928 230,824 104,483 301,533 536-1200 Salaries 291,046 -3.48% - - - - 536-1201 Service Awards 325 100.00% - - - - 536-1202 Incentive/Merit Pay 6,579 100.00% 182 - 73 - 536-1400 Salaries - Overtime 2,420 2,430 - 536-1503 Auto Allowance 16,905 14,018 9,678 17,316 536-2100 FICA Taxes 16,625 -3.99% 3,954 3,279 2,264 4,050 536-2101 Medicare 3,888 -4.00% 42,475 38,067 23,426 59,196 536-2200 Retirement Contributions 55,527 -6.20% - - - - 536-2204 Retirement Contributions - DC Plan 4,137 100.00% 20,204 11,987 11,734 55,086 536-2300 Dental, Life & Health Insurance 52,007 -5.59% 2,523 674 2,285 8,060 536-2400 Worker's Compensation 4,894 -39.28% $ 368,591 $ 301,278 $ 153,943 $ 445,241 Total Personal Services $ 435,028 -2.29% Operating Expenditures: 4,590 2,455 54,129 30,136 536-3100 Professional Services 122,843 307.63% 733 781 - 1,000 536-4000 Travel and Per Diem 200 -80.00% - 3,853 - - 536-4001 Tuition Reimbursement - 0.00% 4,321 4,201 1,927 2,331 536-4100 Communication Services 3,759 61.26% - 803 531 - 536-4200 Postage 150 100.00% 4,251 7,875 4,225 4,875 536-4300 Utilities 900 -81.54% - 1,134 1,911 2,500 536-4400 Rentals & Leases 2,128 -14.88% 2,048 2,545 1,579 2,810 536-4610 Maintenance Contracts 3,090 9.96% 22 6 28 1,000 536-4620 Vehicle Repair 1,000 0.00% - 71 29 700 536-4630 Equipment Repair 700 0.00% - - 674 1,550 536-4640 Building Maintenance 3,000 93.55% - - - - 536-4645 Heating/Cooling Repairs 1,100 100.00% - 119 251 - 536-4700 Printing & Binding - 0.00% 2,828 5,669 3,067 3,500 536-5100 Office Supplies 4,195 19.86% 191 200 36 800 536-5200 Operating Supplies 3,850 381.25% 2,745 - - 536-5202 Computer Supplies 210 834 975 5,060 536-5204 Fuel & Oil 1,650 -67.39% 269 180 - 525 536-5210 Uniform Expense 460 -12.38% 144 - - - 536-5231 Computer Hardware/Software - 0.00% - - - - 536-5233 Tools 400 100.00% 749 764 253 675 536-5400 Books, Dues & Publications 730 8.15% - - - 200 536-5500 Training 12,485 6142.50% - - (315) - 533-9905 Capitalized Costs Allocation - Labor - 0.00% - - (146) - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% 398 398 398 398 536-8200 Grants & Aids 398 0.00% Regional Utility Authority Dues $ 23,499 $ 31,887 $ 69,553 $ 58,060 Total Operating Expenditures $ 163,038 180.81% Capital Outlay: 35,644 - - - 536-6402 Equipment 11,500 100.00% Replace Pipe Horn for Utility Locates Ground Penetrating Radar Unit $ 35,644 $ - $ - $ - Total Capital Outlay $ 11,500 100.00% Capital Improvements Program: 41,378 - 52,161 50,000 Prior Years Capital Improvement Program $ 41,378 $ - $ 52,161 $ 50,000 Total Capital Improvements Program $ - -100.00% $ 469,112 $ 333,165 $ 275,656 $ 553,301 TOTAL EXPENSES $ 609,566 10.17% 1300-Admin 8/29/2011 10:52 AM 130 UTILITY SERVICES Share of City Budget $609,316, DESCRIPTION 1.6% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide Timely & Responsive Customer Service Citizen Requests/Complaints Responded to within 2 Business Days n/a n/a n/a 98% n/a 99% Locate & Mark Existing Utilities within 48 Hours of Request n/a n/a n/a 100% n/a 100%
Complete design of all CIPs for FY 2011-12 before December 31, 2011 in order to allow for construction of scheduled CIPs to be completed by September 30, 2012. FUTURE GOALS
Complete the design of a new force main and pump station improvements related to Pump Station No. 1 and the existing 30" PCCP force main.
Implement an aggressive in-house training program to increase the knowledge base and safety awareness of the employees through no less than once a month "brown bag" 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
Obtained a $500,000 FDIG grant for the Hurlburt Field Joint Reuse Water Main project.
Completed 20% of the GPS data collection and GIS database creation for the City's utility infrastructure for a total of 40% completed to date.
Completed evaluation study on 30" concrete force main from Pump Station No.1
Completed all line spot tickets within the required time frame. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 131  401 UTILITIES FUND - 1310 WATER OPERATIONS Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 7.00 7.00 7.00 10.00 Number of Funded Employees (FTE's) 9.00 230,720 241,073 223,859 314,841 533-1200 Salaries 288,313 -8.43% - - - - 533-1201 Service Awards 109 100.00% - - - - 533-1202 Incentive/Merit Pay 8,772 100.00% 4,182 2,392 1,800 2,700 533-1400 Salaries - Overtime 2,700 0.00% - 1,804 1,754 1,850 533-1401 Salaries - Overtime Holiday Worked 1,850 0.00% 605 608 - 533-1503 Auto Allowance 13,865 14,335 13,351 18,358 533-2100 FICA Taxes 16,504 -10.10% 3,243 3,353 3,122 4,293 533-2101 Medicare 3,860 -10.09% 35,620 40,453 51,046 61,635 533-2200 Retirement Contributions 73,664 19.52% 30,080 34,364 26,474 32,659 533-2300 Dental, Life & Health Insurance 38,306 17.29% 12,392 11,426 7,814 10,005 533-2400 Worker's Compensation 9,546 -4.59% $ 330,707 $ 349,807 $ 329,220 $ 446,341 Total Personal Services $ 443,624 -0.61% Operating Expenditures: 17,239 5,300 2,415 18,800 533-3100 Professional Services 14,110 -24.95% 175 - - - 533-3400 Other Services 300 100.00% 2,198 824 286 600 533-4000 Travel and Per Diem 300 -50.00% 1,377 1,618 1,406 2,531 533-4100 Communication Services 2,677 5.77% 174,651 200,584 205,230 207,035 533-4300 Utilities 205,000 -0.98% 3,485 3,557 2,792 3,750 533-4610 Maintenance Contracts 5,062 34.99% 5,111 3,536 7,509 5,250 533-4620 Vehicle Repair 5,250 0.00% 914 682 778 1,250 533-4630 Equipment Repair 2,075 66.00% 381 1,097 886 1,200 533-4640 Building Maintenance 1,200 0.00% - - - - 533-4645 Heating/Cooling Repairs 500 100.00% 24,313 22,679 25,030 35,000 533-4680 Plant & System Repair 124,000 254.29% 804 457 457 1,250 533-4700 Printing & Binding 1,250 0.00% 76 81 - 650 533-4905 Safety Programs/Supply 810 24.62% 23,868 23,166 22,096 48,882 533-5200 Operating Supplies 49,922 2.13% 16,043 11,406 11,894 18,275 533-5204 Fuel & Oil 22,100 20.93% 1,528 227 1,176 1,980 533-5210 Uniform Expense 1,688 -14.75% - - - - 533-5233 Tools 1,200 100.00% 1,499 1,771 798 7,225 533-5400 Books, Dues & Publications 7,500 3.81% - - 1,529 1,400 533-5500 Training 1,200 -14.29% $ 273,661 $ 276,984 $ 284,283 $ 355,078 Total Operating Expenditures $ 446,144 25.65% Capital Outlay: - - - 10,000 533-6300 Improvements Other Than Building - -100.00% - - 1,071 - 533-6402 Equipment 4,500 100.00% Micro Incubator (Lab) pH Meter Bench Type (Lab) - - - 35,000 533-6404 Trucks 18,000 -48.57% ½ Ton Truck - replace 2302 743 - - - 533-6420 Computer Hardware/Software 1,200 100.00% Laptop for Onsite Well Monitoring/Meter Reading $ 743 $ - $ 1,071 $ 45,000 Total Capital Outlay $ 23,700 -47.33% Capital Improvements Program: 56,099 22,244 23,574 90,000 Prior Years Capital Improvement Program $ 56,099 $ 22,244 $ 23,574 $ 90,000 Total Capital Improvements Program $ - -100.00% Debt Service - - - 30,510 517-7100 Principal Payments 49,926 63.64% 2005 Utility System Bond - year 7 of 30 - 73,150 85,193 84,511 517-7200 Interest Expense 83,519 -1.17% 2005 Utility System Bond - year 7 of 30 $ - $ 73,150 $ 85,193 $ 115,021 Total Debt Service $ 133,445 16.02% $ 661,209 $ 722,185 $ 723,340 $ 1,051,440 TOTAL EXPENSES $ 1,046,913 -0.43% 1310-Water Ops 8/29/2011 10:55 AM 132 WATER OPERATIONS Share of City Budget $1,046,613, 2.7% DESCRIPTION Water Operations maintains nine potable water wells, five elevated water storage tanks, and three ground water storage tanks and is 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Provide High Quality Drinking Water to the Public Samples Exceeding Federal/State Maximum Containment Levels n/a n/a n/a 0 n/a 0 Minimize Unbilled Water Loss Metered Revenue Consumption as % of Water Production 86.4% 81.4% 81.9% 79.8% 85.0% 85.0%
Meet all Federal and State Water Quality Testing requirements by having zero water samples exceeding the MCLs.
Implement a new 10-year annual water tank maintenance program.
Upgrade Well 3 by replacing the well pump with a new water lubricated pump. FUTURE GOALS
Achieve a 15% unaccounted for water loss within a 12-month period after the Water Meter Replacement Program is completed.
Research automated control enhancement to facilitate a coroneted alternating pumping scheme for the wells.
Expand the utilization of the City's environmental laboratory to include analysis of surface waters and stormwater runoff. PRIOR YEAR ACCOMPLISHMENTS
Replaced the two service pumps at Well 11.
Completed a major upgrade of the electrical controls at Well 8.
Replaced the roof on the pump building at Well 11. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 133  401 UTILITIES FUND - 1340 WATER DISTRIBUTION Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 6.00 6.00 6.00 5.00 Number of Funded Employees (FTE's) 5.00 203,312 192,513 170,413 129,654 533-1200 Salaries 131,503 1.43% - - - - 533-1202 Incentive/Merit Pay 4,874 100.00% 13,213 8,609 10,044 9,000 533-1400 Salaries - Overtime 9,000 0.00% - 53 147 100 533-1401 Salaries - Overtime Holiday Worked 100 0.00% 12,549 11,385 10,402 7,677 533-2100 FICA Taxes 7,849 2.24% 2,935 2,663 2,433 1,796 533-2101 Medicare 1,836 2.23% 31,038 33,191 40,573 21,944 533-2200 Retirement Contributions 28,434 29.58% - - - 1,238 533-2204 Retirement Contributions - DC Plan 1,011 -18.34% 45,389 50,441 36,892 26,931 533-2300 Dental, Life & Health Insurance 24,516 -8.97% 14,582 10,241 7,085 6,653 533-2400 Worker's Compensation 6,529 -1.86% $ 323,018 $ 309,094 $ 277,989 $ 204,993 Total PersonalTotal Services Personal Services $ 215,652 5.20% Operating Expenditures: 41 - - 200 533-3102 Employee Physicals & Immunizations 200 0.00% 465 535 702 15,495 533-3400 Other Services 1,275 -91.77% 250 380 - 450 533-4000 Travel and Per Diem 450 0.00% 804 840 662 470 533-4100 Communication Services 324 -31.06% - 89 1,386 785 533-4300 Utilities 4,500 473.25% 3,400 3,019 4,362 2,500 533-4620 Vehicle Repair 2,500 0.00% 3,561 3,485 2,186 4,250 533-4630 Equipment Repair 4,250 0.00% 66,521 71,286 40,049 60,500 533-4680 Plant & System Repair 65,500 8.26% 699 683 685 1,150 533-4905 Safety Programs/Supply 1,025 -10.87% 4,598 4,221 3,638 3,365 533-5200 Operating Supplies 2,365 -29.72% 21,421 9,953 13,251 14,555 533-5204 Fuel & Oil 16,800 15.42% 1,578 1,379 491 1,070 533-5210 Uniform Expense 938 -12.34% - - - - 533-5233 Tools 1,000 100.00% 5,796 6,824 5,873 7,000 533-5300 Road Materials & Supplies 7,000 0.00% 174 - - 60 533-5400 Books, Dues & Publications 75 25.00% - - 450 450 533-5500 Training 450 0.00% (1,164) (14,015) (36,092) - 533-9905 Capitalized Costs Allocation - Labor - 0.00% (613) (7,694) (18,151) - 533-9906 Capitalized Costs Allocation - Benefits - 0.00% (196) (2,391) (5,974) - 533-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 107,335 $ 78,594 $ 13,516 $ 112,300 Total Operating Expenditures $ 108,652 -3.25% Capital Outlay: - - - 66,365 533-6402 Equipment 22,655 -65.86% FDOT Compliant Solar Powered Arrow Board Jack Hammer Concrete Saw Air Compressor 18" Chain Saw - - - - 533-6404 Vehicles 48,500 100.00% 1 Ton Truck Dual Rear Wheel - replace 2411 Survey Van - replace 2430 $ - $ - $ - $ 66,365 Total Capital Outlay $ 71,155 7.22% Capital Improvements Program: 15,714 87,860 56,891 - 5056 - Water Line Replacement 177,150 100.00% 533-6360 Refer to CIP for Locations - - 804,646 - Prior Years Capital Improvement Program $ 15,714 $ 87,860 $ 861,537 $ - Total Capital Improvements Program $ 177,150 100.00% Debt Service - - - 67,331 517-7100 Principal Payments 97,706 45.11% 2005 Utility System Bond - year 7 of 30 - 139,512 167,276 165,540 517-7200 Interest Expense 163,448 -1.26% 2005 Utility System Bond - year 7 of 30 $ - $ 139,512 $ 167,276 $ 232,871 Total Debt Service $ 261,154 12.15% $ 446,067 $ 615,061 $ 1,320,318 $ 616,529 TOTAL EXPENSES $ 833,763 35.24% 1340-Water Dist 8/29/2011 10:57 AM 134 WATER DISTRIBUTION Share of City Budget $916,313, DESCRIPTION 2.4% Water Distribution maintains water mains, service lines, valves, meters, and fire hydrants and is 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Replace Substandard 2¼" Water Mains Linear Feet of 2¼" Water Main to be Replaced n/a n/a n/a n/a n/a 6105 Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a n/a n/a n/a 100% Capital Projects Completed Within Budget n/a n/a n/a n/a n/a 100% Commerical Water Meters Replaced n/a n/a 83% 98% 99% 100% Residential Water Meters Replaced n/a n/a 33% 85% 90% 100%
Complete the water meter replacement project for residential and commercial meters by December 31, 2011.
Replace water lines as specified in the Capital Improvement Program (CIP) on-time and within budget. FUTURE GOALS
Implement a new 5- and 10-year replacement program for 2¼" water mains througout 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
Completed the installation of a new 8" & 10" water main to serve the Okaloosa County Courthouse Annex.
Installed a new water main to serve the Old Camp Walton Subdivision at Alconese Avenue SE and First Street SE.
Installed a new 2" water main and services along Brooks Street SE to serve the Bay Towne View Subdivision. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 135  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 11.00 11.00 11.00 11.80 Number of Funded Employees (FTE's) 12.00 337,502 354,664 359,333 387,441 535-1200 Salaries 391,858 1.14% - - - - 535-1201 Service Awards 55 100.00% - - - - 535-1202 Incentive/Merit Pay 11,696 100.00% 37,410 31,279 40,941 34,000 535-1400 Salaries - Overtime 34,000 0.00% - 1,839 1,626 2,000 535-1401 Salaries - Overtime Holiday Worked 2,000 0.00% 21,443 21,916 25,319 21,435 535-2100 FICA Taxes 21,606 0.80% 5,015 5,125 5,921 5,013 535-2101 Medicare 5,053 0.80% 56,817 63,963 90,224 77,306 535-2200 Retirement Contributions 94,552 22.31% - - - - 535-2204 Retirement Contributions - DC Plan 1,090 100.00% 63,087 68,618 68,716 74,825 535-2300 Dental, Life & Health Insurance 98,729 31.95% 12,084 13,437 11,775 10,579 535-2400 Worker's Compensation 13,708 29.58% $ 533,358 $ 560,840 $ 603,855 $ 612,599 Total Personal Services $ 674,347 10.08% Operating Expenditures: - - 1,500 - 535-3100 Professional Services 350 100.00% 81 - 377 875 535-3102 Employee Physicals & Immunizations 875 0.00% 465 535 17,743 1,961,625 535-3400 Other Services 1,949,275 -0.63% 2,205 2,328 - 450 535-4000 Travel and Per Diem 450 0.00% 3,104 3,165 2,938 4,328 535-4100 Communication Services 3,721 -14.02% 93,900 100,411 120,113 123,435 535-4300 Utilities 125,000 1.27% - 5,887 7,051 9,300 535-4400 Rentals & Leases 9,300 0.00% 9,055 10,497 11,518 13,985 535-4610 Maintenance Contracts 18,320 31.00% 15,708 10,961 15,079 14,000 535-4620 Vehicle Repair 14,000 0.00% 4,285 4,212 10,910 8,200 535-4630 Equipment Repair 8,200 0.00% 174 173 82 200 535-4640 Building Maintenance 200 0.00% 133,475 110,457 56,975 69,750 535-4680 Plant & System Repair 216,750 210.75% 62 - 172 200 535-4700 Printing & Binding 200 0.00% 2,082 1,975 617 1,150 535-4905 Safety Programs/Supply 1,635 42.17% 23,671 18,642 17,020 26,270 535-5200 Operating Supplies 22,700 -13.59% 29,015 18,566 23,631 25,140 535-5204 Fuel & Oil 34,100 35.64% 2,550 2,313 1,093 2,640 535-5210 Uniform Expense 2,250 -14.77% 614 - - - 535-5231 Computer Hardware/Software - 0.00% - - - - 535-5233 Tools 1,000 0.00% 11,656 12,482 11,441 11,750 535-5300 Road Materials & Supplies 11,750 0.00% 50 50 25 50 535-5400 Dues & Publications 90 80.00% - - - 2,550 535-5500 Training 2,550 0.00% (11,945) (42,590) (48,372) - 535-9905 Capitalized Costs Allocation - Labor - 0.00% (5,220) (17,506) (22,179) - 535-9906 Capitalized Costs Allocation - Benefits - 0.00% (1,863) (6,758) (1,157) - 535-9907 Capitalized Costs Allocation - Overhead - 0.00% $ 313,123 $ 235,799 $ 226,577 $ 2,275,898 Total Operating Expenditures $ 2,422,716 6.45% 1350-Sewer 8/29/2011 11:00 AM 136  401 UTILITIES FUND - 1350 SEWER COLLECTION & TREATMENT Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Capital Outlay: - - - 145,000 535-6200 Buildings - -100.00% - - 11,200 - 535-6300 Improvements Other Than Buildings - 0.00% 69,673 50,829 9,545 119,100 535-6402 Equipment 96,650 -18.85% 16" Quick Cut Saw 18" Chain Saw Mainline Video Inspection Equipment Camera Overhead 1 Ton Hoist for Pump Station #1 Portable Light Cart Rubber Tire Skid Steer Loader - Replaces PW-3 Street Saw Telemetry Sys FCC Mandatory Narrowband Migration Truck Mounted Crane Boom Extension - V 2473 Vibratory Plate Compactor Well Point Pump 309,167 56 45,184 - 535-6404 Trucks 18,500 100.00% ½ Ton Truck - replaces 2322 594 - - - 535-6405 Communication Equipment - 0.00% 1,183 525 - - 535-6420 Computer Hardware/Software - 0.00% $ 380,617 $ 51,409 $ 65,929 $ 264,100 Total Capital Outlay $ 115,150 -56.40% Capital Improvements Program: - - 24,619 - 5031 - Pump Station #1 Force Main 2,000,000 100.00% 535-6361 Final Design, Construction of New Force Main - - 70,174 - 5032 - Sewer System Rehabilitation 2,370,000 100.00% 535-6361 Based on SSES Study Results 15,354 126,709 16,700 - 5065 - Sewer Line Replacement 127,000 100.00% 535-6361 Refer to CIP for Locations 71,517 197,953 86,713 126,000 Prior Years Capital Improvement Program $ 86,871 $ 324,661 $ 198,205 $ 126,000 Total Capital Improvements Program $ 4,497,000 3469.05% Debt Service - - - 502,280 517-7100 Principal Payments 122,369 -75.64% 2005 Utility System Bond - year 7 of 30 - 89,631 79,548 236,677 517-7200 Interest Expense 204,706 -13.51% 2005 Utility System Bond - year 7 of 30 - 1,651 1,657 1,700 517-7300 Paying Agent Fees - -100.00% - 26,801 27,733 - 517-7310 Amortization - 0.00% $ - $ 118,083 $ 108,938 $ 740,657 Total Debt Service $ 327,075 -55.84% $ 1,313,969 $ 1,290,793 $ 1,203,504 $ 4,019,254 TOTAL EXPENSES $ 8,036,288 99.94% 1350-Sewer 8/29/2011 11:00 AM 137 SEWER COLLECTION & TREATMENT Share of City Budget $8,004,288, 17.4% DESCRIPTION Sewer Collection maintains gravity sewer lines, lift stations, and pump stations and is 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Ensure Sewer Collection System is in Good Working Order Sewer System Inspected 0.5% 3.8% 2.7% 3.0% 4.0% 4.8% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a n/a n/a n/a 100% Capital Projects Completed Within Budget n/a n/a n/a n/a n/a 100%
Comply with the FCC bandwidth migration before the mandated January 2013 deadline.
Complete the design of a parallel force main from Pump Station No. 1 and obtain State Revolving Loan funding for construction.
Rehabilitate manholes, wet wells, and gravity sewer mains based on the SSES pilot program using 2005 bond proceeds.
Rehab (line & grout) sewer lines as specified in the Capital Improvement Program (CIP) on-time and within budget.
Replace sewer lines as specified in the Capital Improvement Program (CIP) on-time and within budget. FUTURE GOALS
Perform television inspections of the entire sanitary sewer collection system to prioritize future projects and locate and eliminate sources of inflow and infiltration.
Reduce the volume of grease entering the collection system by increasing restaurant inspections frequency from quarterly to monthly and adopting 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.
Conduct an in-house flow monitoring program of the City's collection system basins to evaluate the capacity of the system. PRIOR YEAR ACCOMPLISHMENTS
Replaced motor control center with high efficiency variable speed drives to eliminate severe water hammer on force main and reduce operational cost of station at Pump Station No. 2.
Installed lift station guide rail system and upgraded pumps to accommodate increased force main head pressures due to connection to Okaloosa County Waste Water Treatment Plant at Lift Stations 32 & 36.
Installed lift-station guide rail system and new high efficiency pumps at Lift Station No. 14. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 138  401 UTILITIES FUND - 1500 NON-DEPARTMENTAL Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - 704 536-1200 Salaries - -100.00% 12,214 22,885 112,860 15,000 536-1216 Final Leave Pay 15,000 0.00% (41,123) 42,692 (5,063) 536-1250 Compensated Absences - - - 40 536-2100 FICA Taxes - -100.00% - - - 9 536-2101 Medicare - -100.00% (3,147) 3,267 (388) - 536-2150 FICA - Compensated Absences $ (32,056) $ 68,844 $ 107,409 $ 15,753 Total Personal Services $ 15,000 -4.78% Operating Expenditures: 62,963 52,536 53,756 - 536-4924 Bad Debt Expense - 0.00% - - - 50,000 536-4995 Contingencies 52,830 5.66% 727,964 1,197,615 873,288 - 536-5900 Depreciation - 0.00% 306,337 - 242,184 - 536-5910 Depreciation on Contributed Capital - 0.00% (2,134) (353) - Prior Years Operating Expenditures - 18,391 19,978 - 590-9502 OPEB Obligation - 0.00% - 3,096,671 312,868 - 592-9500 Loss on Asset Impairment - 0.00% $ 1,095,130 $ 4,364,860 $ 1,502,073 $ 50,000 Total Operating Expenditures $ 52,830 5.66% Debt Service: 540,388 - - 536-7200 Interest Expense 863 - - 536-7300 Paying Agent Fees 26,716 - - 536-7310 Amortization $ 567,968 $ - $ - $ - Total Debt Service $ - 0.00% $ 1,631,042 $ 4,433,705 $ 1,609,482 $ 65,753 TOTAL EXPENSES $ 67,830 3.16% 1,895,715 1,703,281 1,097,641 953,837 581-9101 Transfer to General Fund 1,165,028 22.14% Per Cost Allocation Plan 4% Franchise/Right-of-Way Access Fee - 10,073 - - 582-9145 Transfer to Stormwater Fund - 0.00% - - - 93,631 581-9999 Reserved - Undesignated Net Assets 227,710 143.20% $ 1,895,715 $ 1,713,354 $ 1,097,641 $ 1,047,468 Total Other Financing Activity $ 1,392,738 32.96% $ 1,895,715 $ 1,713,354 $ 1,097,641 $ 1,047,468 TOTAL TRANSFERS $ 1,392,738 32.96% 49.00 44.50 34.50 39.05 NumberNumber of Employees of Funded(FTE's) Employees (FTE's) 38.25 -2.05% 538,713 441,306 428,030 362,423 Customer Service 373,630 3.09% 469,112 333,165 275,656 553,301 Utility Services 609,566 10.17% 661,209 722,185 723,340 1,051,440 Water Operations 1,046,913 -0.43% 1,332,744 1,210,239 2,410,756 - Sewer Operations - 0.00% 446,067 615,061 1,320,318 616,529 Water Distribution 833,763 35.24% 1,313,969 1,290,793 1,203,504 4,019,254 Sewer Collection & Treatment 8,036,288 99.94% 233,743 - - - Stormwater - 0.00% 3,526,757 6,147,059 2,707,122 1,113,221 Non-Departmental 1,460,568 31.20% (816,907) (473,557) (1,245,341) - Reclassification of Capital Outlay - 0.00% $ 7,705,407 $ 10,286,251 $ 7,823,386 $ 7,716,168 TOTAL FUND EXPENSES $ 12,360,728 60.19% $ (482,356) $ (3,379,170) $ (696,292) $ (0) NET REVENUE / (EXPENSE) $ - 0.00% 1500-NonDept_401 8/29/2011 11:04 AM 139  Sanitation Fund The Sanitation Fund encompasses 8.8% 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. Several recycling drop-off centers are available. Revenue Highlights $4.0 Budget $3.5 2011-12 % Change $ Change $3.0 Servic e Fe es 3,312,300 -1.2% (40,700) $2.5 Intere s t & Othe r 28,300 21.6% 5,025 Millions $2.0 3,340,600 -1.1% (35,675) $1.5 $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Service Fees Interest & Other • Service fees are down as a result of housing standing vacant and businesses closing due to the poor economy. Expense Highlights $4.0 Budget $ $3.5 2011-12 % Change Change $3.0 P ers o nal Services 943,267 6.7% 59,425 $2.5 Operatio ns /Maintenance 1,478,898 0.2% 2,242 Millions $2.0 Capital Outlay 438,120 67.5% 176,585 $1.5 Interfund Trans fers 456,105 -38.7% (288,137) $1.0 Co ntingencies /Res erves 24,210 142.1% 14,210 $0.5 3,340,600 -1.1% (35,675) $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Interfund Transfers Contingencies/Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The personal services increase is attributable pension contributions and to the performance incentive program – up to $900 or 32 vacation hours based on an employee’s annual evaluation score. • A sideloader and frontloader are budgeted for replacement. • Interfund transfers are lower due to a new transfer to the General Fund based on sanitation vehicle roadway wear & tear being less than the previously budgeted transfer of fund surplus. 140  403 SANITATION FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 1,013,257 1,068,924 1,062,953 1,070,000 1360-343-4000 Service Fees - Residential 1,046,800 -2.17% 11,595 6,964 6,107 10,000 1360-343-4010 Extra Pick-Up Residential 10,000 0.00% 996,645 902,450 879,919 885,000 1360-343-4100 Service Fees - Commercial 877,700 -0.82% 6,278 5,145 4,239 5,000 1360-343-4110 Extra Pick-Up Commercial 5,000 0.00% 528,365 520,592 530,082 525,000 1360-343-4200 Tipping Fees - Residential 530,100 0.97% 883,573 859,110 852,042 858,000 1360-343-4300 Tipping Fees - Commercial 842,700 -1.78% - 14,243 - - 1360-343-4410 Fuel Surcharge - Residential - 0.00% - 1,463 - - 1360-343-4420 Fuel Surcharge - Commercial - 0.00% $ 3,439,712 $ 3,378,891 $ 3,335,342 $ 3,353,000 Total Solid Waste $ 3,312,300 -1.21% 1,875 - - - 1370-343-4600 Service Fees - Recycling - 0.00% $ 1,875 $ - $ - $ - Total Recycling $ - 0.00% $ 3,441,588 $ 3,378,891 $ 3,335,342 $ 3,353,000 TOTAL CHARGES FOR SERVICES $ 3,312,300 -1.21% 62,103 37,108 22,050 14,975 1500-361-1000 Interest Income 18,000 20.20% $ 62,103 $ 37,108 $ 22,050 $ 14,975 Total Interest Income $ 18,000 20.20% 5,930 4,597 4,025 5,000 1360-323-7010 Solid Waste - 10% Roll Off 5,000 0.00% 2,311 (3,279) 994 1,200 1360-343-4080 Cinco Bayou 1,200 0.00% - - 200 100 1360-343-4330 Special Events - Dumpster Delivery/Pickup 100 0.00% 113 1,615 3,719 - 1500-364-1000 Sale of Surplus Assets - 0.00% 2,498 8,763 4,565 2,000 1500-365-1000 Recycling Scrap Metal Sales 4,000 100.00% - - 73 - 1500-369-9000 Miscellaneous Revenues - 0.00% 21 17 53 - 0000-369-9091 Discounts - 0.00% $ 10,874 $ 11,713 $ 13,629 $ 8,300 Total Other Revenues $ 10,300 24.10% $ 72,977 $ 48,821 $ 35,679 $ 23,275 TOTAL INTEREST & OTHER REVENUES $ 28,300 21.59% $ 3,514,565 $ 3,427,713 $ 3,371,021 $ 3,376,275 TOTAL FUND REVENUES $ 3,340,600 -1.06% 403-Revenues 8/29/2011 11:05 AM 141  403 SANITATION FUND - 1360 SOLID WASTE Actual Budget 2010-11 2010-11 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 21.00 19.87 19.62 18.75 Number of Funded Employees (FTE's) 19.00 610,273 608,078 533,567 551,273 534-1200 Salaries 553,756 0.45% - - - - 534-1201 Service Awards 488 100.00% - - - - 534-1202 Incentive/Merit Pay 18,519 100.00% 23,709 11,042 13,083 12,500 534-1400 Salaries - Overtime 12,500 0.00% - 11,078 9,745 8,500 534-1401 Salaries - Overtime Holiday Worked 14,267 67.85% - - 534-1503 Auto Allowance 36,055 36,681 31,761 30,785 534-2100 FICA Taxes 31,249 1.51% 8,432 8,579 7,428 7,200 534-2101 Medicare 7,308 1.50% 96,004 99,574 117,853 102,518 534-2200 Retirement Contributions 118,177 15.27% - - 1,112 2,247 534-2204 Retirement Contributions - DC Plan 4,562 103.03% 127,636 138,547 125,407 123,075 534-2300 Dental, Life & Health Insurance 135,302 9.93% 66,458 59,748 42,763 43,953 534-2400 Worker's Compensation 45,639 3.84% $ 968,567 $ 973,327 $ 882,720 $ 882,051 Total Personal Services $ 941,767 6.77% Operating Expenditures: 2,015 - - 4,378 534-3400 Other Services 4,500 2.79% - - - - 534-4000 Travel and Per Diem 600 100.00% 2,579 2,483 3,191 3,767 534-4100 Communication Services 2,965 -21.29% - 6 13 10 534-4200 Postage 10 0.00% 5,258 5,859 6,469 6,095 534-4300 Utilities 6,200 1.72% 1,289 1,320 1,393 1,605 534-4400 Rentals & Leases 1,403 -12.59% 72 149 922 453 534-4610 Maintenance Contracts 541 19.43% 150,405 148,614 163,297 125,860 534-4620 Vehicle Repair 126,200 0.27% 1,730 349 2,189 1,000 534-4630 Equipment Repair 1,000 0.00% 344 650 939 600 534-4640 Building Maintenance 600 0.00% - - - 100 534-4650 Grounds Maintenance 100 0.00% - 460 - - 534-4700 Printing & Binding 3,000 100.00% 532 466 540 700 534-4905 Safety Programs/Supplies 1,170 67.14% 584 637 - - 534-4915 Legal Advertising - 0.00% 518 30 257 400 534-5100 Office Supplies 495 23.75% 17,433 12,286 14,721 18,100 534-5200 Operating Supplies 16,000 -11.60% 190,547 109,858 125,054 130,465 534-5204 Fuel & Oil 173,850 33.25% 4,333 4,201 3,359 3,960 534-5210 Uniform Expense 3,555 -10.23% 449,303 408,675 417,962 493,480 534-5219 Landfill Fees - Commercial 454,195 -7.96% 430,234 395,237 393,588 452,142 534-5220 Landfill Fees - Residential 436,410 -3.48% 190,703 181,525 199,819 199,557 534-5222 Landfill Fees - Yard Waste 214,785 7.63% 31,619 30,843 15,189 18,790 534-5225 Sanitation Containers - Bulk 15,360 -18.25% 14,923 14,999 14,665 14,994 534-5226 Sanitation Containers - Residential 14,994 0.00% 10,870 420 - - 534-5230 ACH/Credit Card Fees - 0.00% 349 - - - 534-5231 Computer Hardware/Software - 0.00% 279 171 - 200 534-5400 Books, Dues & Publications 365 82.50% - - - - 534-5500 Training 600 100.00% $ 1,505,920 $ 1,319,238 $ 1,363,566 $ 1,476,656 Total Operating Expenditures $ 1,478,898 0.15% Capital Outlay: - - 15,444 11,535 534-6402 Equipment 21,190 83.70% 4 yd Containers - 10 @ $554 6 yd Containers- 10 @ $720 8 yd containers - 10 @ $845 306,263 214,867 205,264 250,000 534-6404 Trucks 416,930 66.77% Replace '99 Peterbilt / Heil Sideloader (2401) Replace '99 Peterbilt / Heil Frontloader (2415) 1,118 - - - 534-6405 Communication Equipment - 0.00% $ 307,381 $ 214,867 $ 220,709 $ 261,535 Total Capital Outlay $ 438,120 67.52% 2,781,868 2,507,433 2,466,994 2,620,242 TOTAL EXPENSES 2,858,785 9.10% 1360-Solid Waste 8/29/2011 11:08 AM 142 SOLID WASTE Share of City Budget $2,667,750, 6.6% DESCRIPTION Solid Waste is responsible for the collection and disposal of garbage, yard waste, and recyclables. 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. Single-stream recycling is available via multiple drop-off locations. MISSION Maintain a sanitary environment with regular collection of residential and commercial solid waste. Actual YTD thru 6/30 Budget CURRENT GOALS, OBJECTIVES, & METRICS 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Promote Reduction of the Residential Waste Stream Single Stream Recycling Drop-Off Locations n/a n/a 2 8 5 8 Waste Stream Diverted from Landfills 1.0% 1.5% 1.6% 2.4% 1.0% 2.5% Promote Reduction of the Commercial Waste Stream Waste Stream Diverted from Landfills n/a n/a n/a n/a n/a 2.4% Promote Neighborhood Cleanups Household waste collections conducted n/a n/a n/a 1 1 2
Implement a new commercial recycling program with an associated fee schedule.
Open negotiations for a new long-term contract with Republic Waste Services that includes a payback to the City for single-stream recycling.
Conduct Neighborhood Clean-Up for household waste semi-annually. FUTURE GOALS
Secure a location to accept the City's single-stream recycling for both residential and commercial customers.
Increase waste stream diverted from landfills to 5% by expanding the City's recycling program by adding residential drop-off locations and advertising the new commercial program. PRIOR YEAR ACCOMPLISHMENTS
Increased Residential Single Stream Recycling drop-off locations from 2 to 8.
Implemented Neighborhood Clean-up for Bulk Household Waste during the month of January.
Developed brochures for both Solid Waste and Recycling to better inform residents of services. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 143  403 SANITATION FUND - 1500 NON-DEPARTMENTAL Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - 271 534-1200 Salaries - -100.00% 1,123 19,084 9,706 1,500 534-1216 Final Leave Pay 1,500 0.00% (11,780) 8,315 (1,483) 534-1250 Compensated Absences - - - 16 534-2100 FICA Taxes - -100.00% - - - 4 534-2101 Medicare - -100.00% (900) 636 (114) 534-2150 FICA - Compensated Absences $ (11,557) $ 28,035 $ 8,109 $ 1,791 Total Personal Services $ 1,500 -16.25% Operating Expenditures: 14,949 (626) 15,990 - 534-4924 Bad Debt Expense - 0.00% - - - 10,000 534-4995 Contingencies 24,210 142.10% 130,839 164,025 188,197 - 534-5900 Depreciation - 0.00% 411 - 411 - 534-5910 Depreciation on Contributed Capital - 0.00% - 9,357 7,888 - 590-9502 OPEB Obligation - 0.00% $ 146,199 $ 172,757 $ 212,486 $ 10,000 Total Operating Expenditures $ 24,210 142.10% Total Personal Services, Operating $ 134,642 $ 200,791 $ 220,595 $ 11,791 Expenditures & Capital Outlay $ 25,710 118.05% $ 134,642 $ 200,791 $ 220,595 $ 11,791 TOTAL EXPENSES $ 25,710 118.05% 959,445 928,460 708,003 708,000 581-9101 Transfer to General Fund 418,742 -40.86% Per Cost Allocation Plan Truck Additional Wear & Tear on Roadways 40,000 40,000 40,000 36,242 581-9141 Transfer to Utilities Fund 37,363 3.09% 10% of Customer Service Budget $ 999,445 $ 968,460 $ 748,003 $ 744,242 TotalTotal Other Other Financing Financing Activity Activity $ 456,105 -38.72% $ 999,445 $ 968,460 $ 748,003 $ 744,242 TOTAL TRANSFERS $ 456,105 -38.72% 21.00 19.87 19.62 18.75 NumberNumber of Employees of Funded(FTE's) Employees (FTE's) 19.00 1.33% 2,781,868 2,507,433 2,466,994 2,620,242 Solid Waste 2,858,785 9.10% 1,134,087 1,169,251 968,598 756,033 Non-Departmental 481,815 -36.27% #DIV/0! (307,381) (214,867) (220,709) - Reclassification of Capital Outlay - 0.00% #DIV/0! $ 3,608,574 $ 3,461,817 $ 3,214,884 $ 3,376,275 TOTAL FUND EXPENSES $ 3,340,600 -1.06% $ (94,009) $ (34,104) $ 156,138 $ - NET REVENUE / (EXPENSE) $ - 0.00% 1500-NonDept_403 8/29/2011 11:09 AM 144 145  Golf Fund The Golf Fund encompasses 5.5% of the City’s activities and services and accounts for golf course 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 operates two championship 18-hole golf courses along with driving and putting ranges. Revenue Highlights $3.0 Budget 2011-12 % Change $ Change $2.5 Service Fees 1,956,200 -6.6% (138,542) $2.0 Interes t & Other 93,022 -8.2% (8,265) Millions $1.5 Interfund Trans fers 27,419 100.0% 27,419 2,076,641 -5.4% (119,388) $1.0 $0.5 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Service Fees Interest & Other Interfund Transfers • Revenue expectations from greens fees, cart fees, memberships, and the driving range have been lowered consistent with prior year actuals. • A transfer from the General Fund is budgeted for the employee performance incentive program since the Golf Fund does not have reserves for this program. Expense Highlights $3.0 Budget $ 2011-12 % Change Change $2.5 P ers o nal Services 1,042,365 2.7% 27,843 $2.0 Operatio ns /Maintenance 791,559 -14.5% (133,823) Millions $1.5 Capital Outlay 23,500 832.5% 20,980 Capital Impro vements - -100.0% (14,000) $1.0 Interfund Trans fers 91,349 -56.3% (117,651) $0.5 Co ntingencies /Res erves 127,868 317.8% 97,263 2,076,641 -5.4% (119,388) $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Capital Improvements Interfund Transfers Contingencies/Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The personal services increase is attributable to the performance incentive program – up to $900 or 32 vacation hours based on an employee’s annual evaluation score. • The $50K interfund transfer to the General Fund does not represent the full $359K cost of services provided per the 2009 Cost Allocation Plan. At the Budget Meeting in August, City Council forgave a large portion of the transfer to permit the Golf Fund to retain all revenues for operational use. • The $128K reserve is budgeted to reflect principal repayment of the General Fund’s loan to defease the 1999 clubhouse bond. 146  404 GOLF FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change 1,275,433 1,135,835 1,039,355 1,100,000 0700-347-5000 Greens Fees 967,300 -12.06% 112,834 152,429 114,460 105,000 0700-347-5020 Tournament Fees 115,000 9.52% 123,122 104,026 108,397 105,000 0700-347-5100 Membership Fees 120,000 14.29% 740,678 670,528 569,566 680,000 0700-347-5200 Golf Cart Rental 653,500 -3.90% 2,903 2,799 1,812 3,000 0700-347-5210 Pull Cart Rental 3,000 0.00% 110,769 98,557 80,463 100,000 0700-347-5300 Driving Range 86,900 -13.10% 2,055 1,815 1,620 1,742 0700-347-5510 GHIN Handicapping Service 1,800 3.33% 12,651 15,838 18,599 - 0700-347-5900 League Play 8,700 100.00% $ 2,380,445 $ 2,181,827 $ 1,934,271 $ 2,094,742 Total Golf Operations $ 1,956,200 -6.61% $ 2,380,445 $ 2,181,827 $ 1,934,271 $ 2,094,742 TOTAL CHARGES FOR SERVICES $ 1,956,200 -6.61% 67,855 67,082 66,881 66,207 0700-347-5400 Rental and Lease Income - Restaurant & Pro Shop 68,422 3.35% 31,920 33,067 33,040 35,080 0700-362-2010 Rental and Lease Income - Tower 24,600 -29.87% $ 99,775 $ 100,149 $ 99,921 $ 101,287 Total Rents and Royalties $ 93,022 -8.16% 3 161 120 - 0700-347-5920 Cash Over/(Under) - 0.00% 1,055 65,253 15,131 - 1500-364-1000 Sale of Surplus Assets - 0.00% 1,694 13,418 1,789 - Miscellaneous Revenues - 0.00% $ 2,752 $ 78,831 $ 17,040 $ - Total Other Revenues $ - 0.00% $ 102,527 $ 178,980 $ 116,961 $ 101,287 TOTAL INTEREST & OTHER REVENUES $ 93,022 -8.16% - 178,993 178,000 - 1600-381-0100 Transfer from General Fund 27,419 100.00% $ - $ 178,993 $ 178,000 $ - Total Interfund Transfers $ 27,419 100.00% $ - $ 178,993 $ 178,000 $ - TOTAL TRANSFERS IN $ 27,419 100.00% $ 2,482,972 $ 2,539,801 $ 2,229,232 $ 2,196,029 TOTAL FUND REVENUES $ 2,076,641 -5.44% 404-Revenues 8/29/2011 11:13 AM 147  404 GOLF FUND - 0700 GOLF OPERATIONS Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: 36.51 31.01 14.26 14.26 Number of Employees (FTE's) 13.32 966,089 850,865 314,880 324,980 572-1200 Salaries 308,365 -5.11% - - - - 572-1201 Service Awards 271 100.00% - - - - 572-1202 Incentive/Merit Pay 12,067 100.00% 7,149 3,627 181 - 572-1400 Salaries - Overtime - 0.00% - 3,125 - - 572-1401 Salaries - Overtime Holiday Worked - 0.00% 2,420 1,880 572-1503 Auto Allowance 58,605 52,923 19,399 20,010 572-2100 FICA Taxes 18,802 -6.04% 13,706 12,377 4,537 4,679 572-2101 Medicare 4,397 -6.03% 106,757 98,327 19,922 19,320 572-2200 Retirement Contributions 23,641 22.37% 67,122 63,730 4,332 4,328 572-2300 Dental, Life & Health Insurance 7,567 74.84% 23,275 17,581 4,543 4,724 572-2400 Worker's Compensation 4,694 -0.64% $ 1,245,122 $ 1,104,436 $ 367,794 $ 378,041 Total Personal Services $ 379,804 0.47% Operating Expenditures: - - 1,770 - 572-3100 Professional Services 7,753 100.00% 2,857 1,293 2,168 1,742 572-3400 Other Services 2,483 - - - 572-4000 Travel and Per Diem - 0.00% 6,014 6,974 3,889 3,975 572-4100 Communication Services 4,308 8.38% - 209 256 250 572-4200 Postage 250 0.00% 104,163 129,933 89,866 94,455 572-4300 Utilities 91,500 -3.13% 4,768 36,672 118,235 120,421 572-4400 Rentals & Leases 123,005 2.15% 10,487 11,201 8,688 9,178 572-4610 Maintenance Contracts 1,791 -80.49% 555 304 24 - 572-4620 Vehicle Repair - 0.00% 38,138 38,534 2,881 2,000 572-4630 Equipment Repair 2,000 0.00% 3,983 6,310 7,280 3,950 572-4640 Building Maintenance 3,950 0.00% - - - - 572-4645 Heating/Cooling Repairs 1,100 100.00% 354,182 351,613 - 572-4650 Grounds Maintenance 902 535 299 650 572-4700 Printing & Binding 650 0.00% 30,215 22,820 11,669 9,000 572-4800 Promotional Activities 9,000 0.00% - 442 101 572-4903 Sales Tax Expense/Penalty 2,271 2,116 105 572-4916 Inventory - Over/(Short) 880 969 626 900 572-5100 Office Supplies 1,178 30.89% 34,603 31,550 15,056 12,375 572-5200 Operating Supplies 11,475 -7.27% 2,748 507 97 572-5203 Fleet Maintenance Clearing Account 44,608 28,314 - - 572-5204 Fuel & Oil 6,648 948 - - 572-5210 Uniform Expense - 0.00% 32,061 29,282 27,526 30,084 572-5230 ACH/Credit Card Fees 30,084 0.00% 265 - - - 572-5231 Computer Hardware/Software - 0.00% 1,252 935 711 200 572-5400 Books, Dues & Publications 1,580 690.00% $ 684,082 $ 701,459 $ 291,247 $ 289,180 Total Operating Expenditures $ 289,624 0.15% Capital Outlay: 251,720 1,570 - 2,520 572-6402 Equipment 3,500 38.89% Replace Range Picker (Driving Range) $ 251,720 $ 1,570 $ - $ 2,520 Total Capital Outlay $ 3,500 38.89% Capital Improvements Program: 21,238 32,703 - 14,000 Prior Years Capital Improvement Program - -100.00% $ 21,238 $ 32,703 $ - $ 14,000 Total Capital Improvements Program $ - -100.00% Debt Service: - - - 92,500 517-7100 Principal Payments - -100.00% 212,580 200,581 163,993 7,422 517-7200 Interest Expense - -100.00% 748 250 250 250 517-7300 Paying Agent Fees - -100.00% 9,028 9,028 9,028 - 517-7310 Amortization - 0.00% $ 222,355 $ 209,859 $ 173,271 $ 100,172 Total Debt Service $ - -100.00% 2,424,518 2,050,028 832,312 783,913 TOTAL EXPENSES 672,928 -14.16% 0700-Golf 8/29/2011 11:15 AM 148 GOLF OPERATIONS Share of City Budget $669,790, DESCRIPTION 1.7% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Ensure Player Satisfaction Active Memberships 397 374 357 572 400 600 Active Youth Memberships n/a n/a n/a 60 n/a 100 Promote Play During Off-Peak Times Rounds Teeing Off Between Noon and 4pm n/a n/a n/a 8,066 n/a 11,292 % of Rounds Teeing Off Between Noon and 4pm n/a n/a n/a 16% n/a 23% Marketing Rounds Distributed n/a n/a n/a 557 n/a 750 Marketing Rounds Redeemed n/a n/a n/a 441 n/a 600 Revenues Generated from Marketing Rounds n/a n/a n/a $19,664 n/a $25,800
Provide strong youth programs that will increase youth memberships.
Increase the number of rounds during off-peak hours by 5%.
Generate over $25,000 in revenue from marketing rounds. FUTURE GOALS
Increase active memberships to 1000.
Install covered pavilion to increase revenue through rentals and tournaments. PRIOR YEAR ACCOMPLISHMENTS
Developed business plan and implemented all aspects of plan.
Installed marketing strategies including Women's Day, Military Appreciation Day, and Kid's Day to increase play in the hot summer months.
Hosted the 1st Labor Day Golf Tournament to increase play on a typically slow day of golf with 100 players. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 149  404 GOLF FUND - 0710 GROUNDS MAINTENANCE Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - 15.75 15.75 Number of Employees (FTE's) 15.75 - - 453,588 451,167 572-1200 Salaries 450,024 -0.25% - - - - 572-1201 Service Awards 217 100.00% - - - - 572-1202 Incentive/Merit Pay 15,352 100.00% - - 1,675 2,600 572-1400 Salaries - Overtime 2,600 0.00% - - 2,990 3,200 572-1401 Salaries - Overtime Holiday Worked 3,200 0.00% - - 27,335 26,601 572-2100 FICA Taxes 26,555 -0.17% - - 6,393 6,221 572-2101 Medicare 6,210 -0.18% - - 96,506 82,753 572-2200 Retirement Contributions 95,610 15.54% - - 409 1,011 572-2204 Retirement Contributions - DC Plan 2,022 100.00% - - 48,172 55,518 572-2300 Dental, Life & Health Insurance 53,735 -3.21% - - 6,295 6,272 572-2400 Worker's Compensation 6,536 4.21% $ - $ - $ 643,363 $ 635,343 Total Personal Services $ 662,061 4.21% Operating Expenditures: - - - - 572-3100 Professional Services 2,250 100.00% - - 545 903 572-4100 Communication Services 502 -44.41% - - 44,616 37,465 572-4300 Utilities 42,000 12.10% - - 205 21,273 572-4400 Rentals & Leases 3,561 -83.26% - - 2,847 4,225 572-4610 Maintenance Contracts 220 -94.79% - - 207 500 572-4620 Vehicle Repair 500 0.00% - - 39,613 42,500 572-4630 Equipment Repair 31,000 -27.06% - - 3,038 3,200 572-4640 Building Maintenance 1,000 -68.75% - - - - 572-4645 Heating/Cooling Repairs 8,000 100.00% - - 288,622 326,500 572-4650 Grounds Maintenance 294,925 -9.67% - - - - 572-4905 Safety Programs/Supplies 680 100.00% - - - - 572-5100 Office Supplies 39 100.00% - - 8,863 11,800 572-5200 Operating Supplies 8,000 -32.20% - - 265 572-5203 Fleet Maintenance Clearing Account - - 27,027 29,590 572-5204 Fuel & Oil 31,500 6.45% - - 933 3,760 572-5210 Uniform Expense 3,273 -12.95% - - - - 572-5233 Tools 3,000 100.00% - - 485 165 572-5400 Books, Dues & Publications 165 0.00% $ - $ - $ 417,264 $ 481,881 Total Operating Expenditures $ 430,615 -10.64% Capital Outlay: - - - - 572-6402 Equipment 20,000 100.00% Fairway Aerator Spreader New 2 Hp Pump/Well for Equipment Washing $ - $ - $ - $ - Total Capital Outlay $ 20,000 100.00% Debt Service: - - - 50,837 517-7100 Principal Payments 68,025 33.81% Landscaping Equipment Lease - year 5 of 6 2011 Cap Imp Rev Note -Equipment- yr 1 of 5 - - 5,072 3,312 517-7200 Interest Expense 3,295 -0.51% Landscaping Equipment Lease - year 5 of 6 2011 Cap Imp Rev Note -Equipment- yr 1 of 5 $ - $ - $ 5,072 $ 54,149 Total Debt Service $ 71,320 31.71% - - 1,065,699 1,171,373 TOTAL EXPENSES 1,183,996 1.08% 0710-Grounds 8/29/2011 11:17 AM 150 GROUNDS MAINTENANCE Share of City Budget $1,187,076, DESCRIPTION 3.0% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Reduce Maintenance Costs Out-of-Play Areas with Native Plant Material n/a n/a n/a n/a n/a 10%
Develop a plan to naturalize out of play areas with native plant material to reduce maintenance costs.
Provide a quality course despite not overseeding the Oaks fairways in the winter. FUTURE GOALS
Rebuild all sand traps by removing old sand, adding new sand with proper size sand and proper depth, and re-sod edges.
Begin planting of natural grasses in canals on holes 3, 11, & 16 of the Oaks course for erosion control. PRIOR YEAR ACCOMPLISHMENTS
Planted 150 slash pine trees throughout Pines golf course to replace trees damaged by storms.
Leveled, and re-grassed #13 tee of the Oaks course, & added new ladies tee to Oaks hole #7.
Planted steep slope around #6 white tee of the Pines course with native shrubbery to reduce maintenance.
Installed new sprinkler heads in rough holes #5,10, & 11 of the Oaks course to eliminate dry & bare areas.
Installed new drainage system around the right side of green complex hole #5 of thee Pines course. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 151  404 GOLF FUND - 1500 NON-DEPARTMENTAL Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - 596 572-1200 Salaries - -100.00% 1,918 24,272 5,201 500 572-1216 Final Leave Pay 500 0.00% (10,774) (6,828) 5,248 572-1250 Compensated Absences - - - 34 572-2100 FICA Taxes - -100.00% - - - 8 572-2101 Medicare - -100.00% (824) (524) 402 572-2150 FICA - Compensated Absences $ (9,680) $ 16,920 $ 10,851 $ 1,138 Total Personal Services $ 500 -56.06% Operating Expenditures: - 10,000 - - 572-3200 Audit/Accounting - 0.00% - - 41 - 572-4916 Inventory (Short)/Over - 0.00% - - - 5,000 572-4995 Contingencies - -100.00% 406,112 427,256 289,717 - 572-5900 Depreciation - 0.00% - - 13,003 - 536-5910 Depreciation on Contributed Capital - 0.00% - 9,679 (7,690) - 590-9502 OPEB Obligation - 0.00% $ 406,112 $ 446,936 $ 295,072 $ 5,000 Total Operating Expenditures $ - -100.00% Total Personal Services, Operating $ 396,432 $ 463,856 $ 305,923 $ 6,138 Expenditures & Capital Outlay $ 500 -91.85% $ 396,432 $ 463,856 $ 305,923 $ 6,138 TOTAL EXPENSES $ 500 -91.85% 62,150 49,810 25,000 209,000 581-9101 Transfer to General Fund 91,349 -56.29% Per Cost Allocation Plan Repay 1999 Bond debt payoff interest - year 2 of 20 - - - 25,605 581-9999 Reserved - Undesignated Net Assets 127,868 399.39% Repay 1999 Bond debt payoff principal - year 2 of 20 $ 62,150 $ 49,810 $ 25,000 $ 234,605 TotalTotal Other Other Financing Financing Activity Activity $ 219,217 -6.56% $ 62,150 $ 49,810 $ 25,000 $ 234,605 TOTAL TRANSFERS $ 219,217 -6.56% 36.51 31.01 30.01 30.01 NumberNumber of Employees of Funded(FTE's) Employees (FTE's) 29.07 -3.13% 2,424,518 2,050,028 832,312 783,913 Golf Operations 672,928 -14.16% - - 1,065,699 1,171,373 Grounds Maintenance 1,183,996 1.08% 458,582 513,665 330,923 240,743 Non-Departmental 219,717 -8.73% (272,958) (34,273) - - Reclassification of Capital Outlay - 0.00% $ 2,610,141 $ 2,529,420 $ 2,228,934 $ 2,196,029 TOTAL FUND EXPENSES $ 2,076,641 -5.44% $ (127,170) $ 10,381 $ 298 $ - NET REVENUE / (EXPENSE) $ - 0.00% 1500-NonDept_404 8/29/2011 11:18 AM 152 153  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 $1.5 Budget 2011-12 % Change $ Change $1.3 Service Fees 591,000 4.6% 26,000 $1.0 Interes t & Other 3,000 100.0% 3,000 Millions $0.8 Appro priatio ns 100,172 100.0% 100,172 694,172 22.9% 129,172 $0.5 $0.3 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Service Fees Interest & Other Interfund Transfers Appropriations • Service fees are budgeted to increase based on prior year actuals. • An appropriation (use of net assets) is budgeted for the Gary Smith Honda drainage replacement. Expense Highlights $1.0 Budget $ 2011-12 % Change Change $0.8 P ers o nal Services 287,260 2.0% 5,595 Operatio ns /Maintenance 88,162 -11.2% (11,067) Millions $0.5 Capital Outlay - -100.0% (3,400) Capital Impro vements 300,000 86.7% 139,294 $0.3 Interfund Trans fers 15,000 0.0% - Co ntingencies /Res erves 3,750 -25.0% (1,250) 694,172 22.9% 129,172 $0.0 Actual Actual Actual Budget Budget 2007-08 2008-09 2009-10 2010-11 2011-12 Personal Services Operations/Maintenance Capital Outlay Capital Improvements Interfund Transfers Contingencies/Reserves *Expenses shown on a cash basis, exclusive of reclassifications for the audited financial statements.* • The personal services increase is attributable to the performance incentive program – up to $900 or 32 vacation hours based on an employee’s annual evaluation score • The only budgeted capital project is Gary Smith Honda drainage. Other projects are pending completion of the Stormwater Master Plan. • The $15K interfund transfer to the General Fund does not represent the full $168K cost of services provided per the 2009 Cost Allocation Plan. At the Budget Meeting in August, City Council forgave a large portion of the transfer to permit the Stormwater Fund to retain revenues for capital projects. 154  405 STORMWATER FUND - REVENUES Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change - 316,676 324,046 315,000 1380-343-7001 Stormwater Management Fee - Residential 336,000 6.67% - 335,988 302,859 250,000 1380-343-7101 Stormwater Management Fee - Commercial 255,000 2.00% $ - $ 652,664 $ 626,905 $ 565,000 Total Stormwater Operations $ 591,000 4.60% $ - $ 652,664 $ 626,905 $ 565,000 TOTAL CHARGES FOR SERVICES $ 591,000 4.60% - 109 1,407 - 1500-361-1000 Interest Income 3,000 100.00% $ - $ 109 $ 1,407 $ - Total Interest Income $ 3,000 100.00% - - 19,314 - 1500-364-1000 Sale of Surplus Assets - 0.00% - 503,763 121,058 - Prior Year Grants - 0.00% - 186 13 - Miscellaneous Revenues - 0.00% $ - $ 503,949 $ 140,385 $ - Total Other Revenues $ - 0.00% $ - $ 504,058 $ 141,792 $ - TOTAL INTEREST & OTHER REVENUES $ 3,000 100.00% - - 325 - 1600-349-1010 Transfer from CRA Fund - 0.00% - 140,210 - - 1600-381-0100 Transfer from General Fund - 0.00% - 10,073 - - 1600-382-4100 Transfer from Utilities Fund - 0.00% $ - $ 150,283 $ 325 $ - Total Interfund Transfers $ - 0.00% - - - - 1600-389-9300 Appropriation from Net Assets 100,172 100.00% $ - $ - $ - $ - Total Non-Operating Sources $ 100,172 100.00% $ - $ 150,283 $ 325 $ - TOTAL TRANSFERS IN $ 100,172 100.00% $ - $ 1,307,005 $ 769,021 $ 565,000 TOTAL FUND REVENUES $ 694,172 22.86% 405-Revenues 8/29/2011 11:19 AM 155  405 STORMWATER FUND - 1380 STORMWATER Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - 8.00 8.00 6.00 Number of Funded Employees (FTE's) 6.00 - 222,418 211,301 184,510 538-1200 Salaries 184,510 0.00% - - - - 538-1201 Service Awards 55 100.00% - - - - 538-1202 Incentive/Merit Pay 5,848 100.00% - 1,279 2,399 1,000 538-1400 Salaries - Overtime 1,000 0.00% - - 261 - 538-1401 Salaries - Holiday Worked - 0.00% - 13,243 12,613 10,793 538-2100 FICA Taxes 10,742 -0.47% - 3,097 2,950 2,524 538-2101 Medicare 2,512 -0.48% - 36,906 41,422 32,594 538-2200 Retirement Contributions 39,809 22.14% - - 1,597 1,435 538-2204 Retirement Contributions - DC Plan 2,153 50.03% - 27,443 31,571 39,396 538-2300 Dental, Life & Health Insurance 30,879 -21.62% - 11,666 8,172 8,855 538-2400 Worker's Compensation 9,252 4.48% $ - $ 316,052 $ 312,285 $ 281,107 Total Personal Services $ 286,760 2.01% Operating Expenditures: - - - - 538-3100 Professional Services 613 100.00% - - - 5,000 538-3400 Other Services - -100.00% - 395 - 450 538-4000 Travel and Per Diem 450 0.00% - 1,267 1,251 1,441 538-4100 Communication Services 1,021 -29.15% - - 24 - 538-4200 Postage 10 100.00% - 363 2,118 1,270 538-4300 Utilities 1,200 -5.51% - 65 77 - 538-4400 Rentals & Leases - 0.00% - 2,085 1,131 630 538-4610 Maintenance Contracts - -100.00% - 9,850 12,000 10,000 538-4620 Vehicle Repair 10,000 0.00% - 4,575 6,405 8,000 538-4630 Equipment Repair 8,000 0.00% - 8,485 5,669 24,400 538-4680 Plant & System Repair 24,400 0.00% - 1,299 480 780 538-4905 Safety Programs/Supply 1,230 57.69% - - 113 500 538-5100 Office Supplies 500 0.00% - 3,628 2,877 4,000 538-5200 Operating Supplies 2,100 -47.50% - 11,088 11,506 12,160 538-5204 Fuel & Oil 23,700 94.90% - 1,516 1,192 1,100 538-5210 Uniform Expense 938 -14.73% - - - - 538-5233 Tools 2,000 100.00% - 12,878 10,055 10,000 538-5300 Road Materials & Supplies 10,000 0.00% - - - 500 538-5400 Books, Dues, & Publications 500 0.00% - - 25 1,500 538-5500 Training 1,500 0.00% - 15,000 - - 538-8200 Grants & Aids - 0.00% - (10,105) (36,050) - 538-9905 Capitalized Costs Allocation - Labor - 0.00% - - (16,538) - 538-9906 Capitalized Costs Allocation - Benefits - 0.00% - - (8,416) - 538-9907 Capitalized Costs Allocation - Overhead - 0.00% $ - $ 62,389 $ (6,083) $ 81,731 Total Operating Expenditures $ 88,162 7.87% Capital Outlay: - - 13,181 3,400 538-6402 Equipment - -100.00% $ - $ - $ 13,181 $ 3,400 Total Capital Outlay $ - -100.00% Capital Improvements Program: - - - - 5328 - Gary Smith Honda Drainage 300,000 100.00% 538-6358 Replace Storm Drain - 532,493 223,464 160,706 Prior Years Capital Improvement Program $ - $ 532,493 $ 223,464 $ 160,706 Total Capital Improvements Program $ 300,000 86.68% Debt Service - - - 17,162 517-7100 Principal Payments - -100.00% - 2,053 1,211 336 517-7200 Interest Expense - -100.00% $ - $ 2,053 $ 1,211 $ 17,498 Total Debt Service $ - -100.00% $ - $ 912,987 $ 544,059 $ 544,442 TOTAL EXPENSES $ 674,922 23.97% 1380-Storm 8/29/2011 11:22 AM 156 STORMWATER Share of City Budget $682,422, DESCRIPTION 1.8% 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 2007-08 2008-09 2009-10 2010-11 2010-11 2011-12 Improve Water Quality City Streets Swept at Least Once per Month n/a n/a n/a n/a 0% 95% Cubic Yards of Debris Removed from Stormwater Separators n/a n/a n/a 5 0 6 Improve Stormwater Infrastructure Linear Feet of New Stormwater Pirpe Installed n/a 1540 0 0 0 100 Linear Feet of Stormwater Pipe Replaced n/a 165 440 880 0 200 Stormwater Line System Replaced n/a 0.1% 0.2% 0.4% 0.0% 0.1% Ensure Capital Projects are Completed On-Time & Within Budget Capital Projects Completed On-Time n/a n/a n/a n/a n/a 100% Capital Projects Completed Within Budget n/a n/a n/a n/a n/a 100%
Sweep every City street at least once per month.
Increase the amount of debris removed from stormwater separators by 20% due to implementing a regular collection schedule.
Replace 300 L.F. of failing 42" corrugated metal pipe at Gary Smith Honda on-time and within budget.
Complete a Stormwater Master Plan that includes a hydraulic model of existing infrastructure to determine recommended system improvements for both water quantity and quality. FUTURE GOALS
Develop a 5- and 10-year CIP to replace all corrugated metal stormwater pipe throughout the City.
Comply with federally-mandated National Pollutant Discahrge 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
Removed and replaced 480 L.F. of failing 48" corrugated metal pipe at Fountainhead Condos.
Constructed new curbing and stormwater swales for Butler Drive NW.
Provided drainage improvements at Howell Drive NW that improved water quality for Cinco Bayou. PERFORMANCE EXCELLENCE Every Service – Every Employee – Every Day 157  405 STORMWATER FUND - 1500 NON-DEPARTMENTAL Actual Budget 2010-11 2011-12 % 2007-08 2008-09 2009-10 Adopted Adopted Change Personal Services: - - - 54 538-1200 Salaries - -100.00% - 43 761 500 538-1216 Final Leave Pay 500 0.00% - 8,185 (642) 538-1250 Compensated Absences - - - 3 538-2100 FICA Taxes - -100.00% - - - 1 538-2101 Medicare - -100.00% - 627 (50) 538-2150 FICA - Compensated Absences $ - $ 8,855 $ 69 $ 558 Total Personal Services $ 500 -10.39% Operating Expenditures: - 3,665 3,885 - 538-4924 Bad Debt Expense - 0.00% - - - 5,000 538-4995 Contingencies 3,750 -25.00% - 46,589 20,983 - 538-5900 Depreciation - 0.00% - - 39,289 - 538-5910 Depreciation on Contributed Capital - 0.00% - 2,581 (1,688) - 590-9502 OPEB Obligation - 0.00% $ - $ 52,836 $ 62,469 $ 5,000 Total Operating Expenditures $ 3,750 -25.00% $ - $ 61,690 $ 62,538 $ 5,558 TOTAL EXPENSES $ 4,250 -23.53% - 2,725 15,000 15,000 538-3010 Transfer to General Fund 15,000 0.00% Per Cost Allocation Plan - 23,176 - - 581-9141 Transfer to Utilities Fund - 0.00% $ - $ 25,901 $ 15,000 $ 15,000 TotalTotal Other Other Financing Financing Activity Activity $ 15,000 0.00% $ - $ 25,901 $ 15,000 $ 15,000 TOTAL TRANSFERS $ 15,000 0.00% - 8.00 8.00 6.00 NumberNumber of Employees of Funded(FTE's) Employees (FTE's) 6.00 0.00% - 912,987 544,059 544,442 Stormwater 674,922 23.97% - 87,591 77,538 20,558 Non-Departmental 19,250 -6.36% - (505,256) (231,645) - Reclassification of Capital Outlay - 0.00% $ - $ 495,323 $ 389,951 $ 565,000 TOTAL FUND EXPENSES $ 694,172 22.86% $ - $ 811,683 $ 379,070 $ - NET REVENUE / (EXPENSE) $ - 0.00% 1500-NonDept_405 8/29/2011 11:23 AM 158 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. Each year as part of the budget process, the fleet is evaluated based on established replacement criteria and a five-year schedule of replacements is developed based 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 should be performed to determine if a less expensive car or truck would meet employee needs at a reduced operating expense to the City. If a department requests a new (not replacement) vehicle, priority is given to purchases needed to meet the goals and policies as defined by City Council in the Strategic Plan or during the annual budget process. REPLACEMENT CRITERIA Age One (1) point is assigned for every two (2) years of age. Mileage One (1) point is assigned for each 10,000 miles or 1,000 hours of operation. Repair/Maintenance One (1) to five (5) points assigned based on repair/maintenance expenses incurred over past ten years. Five (5) points represents 100% or more of purchase price and (1) one point represents 20% of the purchase price. No points if less than 20%. Point Ranges for Replacement Consideration: Excellent Less than 9 points Good 10 – 14 points Qualifies for Replacement 15 – 19 points Needs Replacement More than 20 points Overall Condition May be used if needed to further refine prioritization (e.g. in the event of funding constraints). One (1) to five (5) points assigned based on the condition of the body, rust, interior, anticipated repairs, etc. Five (5) points represents extremely poor condition and (1) one point represents like new condition. Any ranking over (3) will require a repair estimate. City of Fort Walton Beach, FL 159  Replacement Criteria Points Repl Department Vehicle Year Make Description Age Mileage Maintenance TOTAL FY12 Police 2505 2002 Ford Crown Victoria Police Interceptor 4.5 26.9 2 33.4
Police 2500 2000 Ford Crown Victoria Police Interceptor 5.5 20.1 4 29.6
Facilities 2286 1990 GMC 3/4 Ton Pickup Truck W/ V-8 10.5 12.8 4 27.3 Fire 2394 1998 Ford Crown Victoria Police Interceptor 6.5 16.6 4 27.1 Parks 2321 1991 Ford F150 1/2 Ton Pickup Truck 10.0 10.0 4 24.0
Police 2442 2001 Ford Crown Victoria Police Interceptor 5.0 14.5 4 23.5
Police 2460 2003 Ford Crown Victoria Police Interceptor 4.0 14.4 5 23.4
Police 2504 2002 Ford Crown Victoria Police Interceptor 4.5 16.9 2 23.4 Fire 2377 1996 Pierce Ladder Fire Truck 6 7.5 12.7 3 23.2 Police 2406 1999 Ford Crown Victoria Police Interceptor 6.0 13.1 4 23.1 Fire 2351 1993 Pierce Arrow Engine 6, Pierce Custom Pumper 9.0 12.1 2 23.1 Police 2443 2001 Ford Crown Victoria Police Interceptor 5.0 14.0 4 23.0 Police 2420 2000 Ford Crown Victoria Police Interceptor 5.5 12.3 5 22.8 Police 2386 1997 Jeep Jeep Cherokee 7.0 13.7 2 22.7 Police 2405 1999 Ford Crown Victoria Police Interceptor 6.0 12.1 4 22.1 Police 2516 2000 Ford Crown Victoria Police Interceptor 5.5 14.5 2 22.0 Police 2403 1999 Ford Crown Victoria Police Interceptor 6.0 12.8 3 21.8 Fire 2387 1997 GMC 1/2 Ton Pickup Truck 7.0 10.7 4 21.7 Fleet 2279 1989 Chevy 1/2 Ton Pickup Truck W/ V-8, Std. Bed 11.0 8.7 2 21.7 Police 2435 1976 Chevy Van 17.5 3.2 1 21.7 Police 2418 2000 Ford Crown Victoria Police Interceptor 5.5 11.1 5 21.6 Police 2514 2000 Ford Crown Victoria Police Interceptor 5.5 12.6 3 21.1 Police 2410 1999 Ford Crown Victoria Police Interceptor 6.0 12.1 3 21.1 Police 2449 2002 Ford Crown Victoria Police Interceptor 4.5 13.6 3 21.1 Police 2404 1999 Ford Crown Victoria Police Interceptor 6.0 12.0 3 21.0 Police 2459 2003 Ford Crown Victoria Police Interceptor 4.0 12.0 5 21.0 Police 2461 2003 Ford Crown Victoria Police Interceptor 4.0 11.8 5 20.8 Police 2512 1999 Chrysler Jeep Cherokee 6.0 13.4 1 20.4 Police 2419 2000 Ford Crown Victoria Police Interceptor 5.5 11.7 3 20.2 Facilities 2378 1997 Ford F250 3/4 Ton Pickup Truck 7.0 12.2 1 20.2 Fleet 2300 1990 Chevy 1/2 Ton Fleetside Pickup Truck 10.5 7.6 2 20.1 Police 2570 2004 Nissan Altima 3.5 16.5 0 20.0 Police 2475 2004 Ford Crown Victoria Police Interceptor 3.5 10.5 5 19.0 Police 2503 2000 Ford Crown Victoria Police Interceptor 5.5 12.4 1 18.9 Police 2417 2000 Ford Crown Victoria Police Interceptor 5.5 10.4 3 18.9 Police 2368 1996 Jeep Jeep Cherokee 7.5 9.2 2 18.7 Police 2519 2000 Ford Crown Victoria Police Interceptor 5.5 10.8 2 18.3 Police 2384 1997 Chevy Lumina 7.0 10.0 1 18.0 Facilities 2400 1999 International Bucket Truck 6.0 8.8 3 17.8 Facilities 2316 1991 Ford F250 3/4 Ton Pickup Truck 10.0 6.7 1 17.7 Police 2421 2000 Ford Crown Victoria Police Interceptor 5.5 10.0 2 17.5 Police 2361 1995 GMC Safari Van 8.0 7.4 2 17.4 Police 2522 2000 Ford Crown Victoria Police Interceptor 5.5 9.8 2 17.3 Police 2441 2001 Ford Crown Victoria Police Interceptor 5.0 10.3 2 17.3 Police 2434 2001 Ford Taurus 5.0 9.3 3 17.3 Police 2407 1999 Ford Crown Victoria Police Interceptor 6.0 8.9 2 16.9 Police 2541 1997 Toyota 4 Runner SUV 7.0 9.5 0 16.5 Fire 2482 2001 Chevy Blazer 5.0 9.1 2 16.1 Facilities 2369 1996 Ford Ranger XL 7.5 6.4 2 15.9 Police 2446 2002 Ford Crown Victoria Police Interceptor 4.5 8.4 3 15.9 Police 2520 2000 Ford Crown Victoria Police Interceptor 5.5 8.3 2 15.8 Fire 2550 2002 Ford Explorer 4.5 10.9 0 15.4 Police 2521 2000 Ford Crown Victoria Police Interceptor 5.5 8.0 1 14.5 Street 2390 1997 Ford Asphalt Truck 7.0 6.3 1 14.3 Police 2496 2006 Ford Crown Victoria Police Interceptor 2.5 9.5 2 14.0 Right-of-Way 2558 2001 Dodge Dakota Pickup Truck 5.0 8.7 0 13.7 Street 2437 2001 Chrysler Ram 1500 1/2 ton Pickup Truck 5.0 6.4 2 13.4 Police 2489 2005 Ford Crown Victoria Police Interceptor 3.0 7.9 2 12.9 Facilities 2456 2002 GMC GMC Sierra 1500 1/2 ton Pick up 4.5 7.4 1 12.9 Parks 2426 2001 Dodge Ram 1500 1/2 ton 5.0 6.7 1 12.7 Police 2447 2002 Ford Crown Victoria Police Interceptor 4.5 6.8 1 12.3 Street 2439 2001 Chrysler Ram 3500 1 Ton Pickup Truck 5.0 6.3 1 12.3 Police 2554 2001 Mercury Sable 5.0 6.9 0 11.9 160  Replacement Criteria Points Repl Department Vehicle Year Make Description Age Mileage Maintenance TOTAL FY12 Fleet 2294 1990 Dodge 3/4 Ton Cab/Chassis w/Service Body 10.5 0.3 1 11.8 Right-of-Way 2466 2003 Ford F150 1/2 Ton Pickup Truck 4.0 4.5 3 11.5 Police 2448 2002 Ford Crown Victoria Police Interceptor 4.5 5.9 1 11.4 Police 2526 2007 Ford Crown Victoria Police Interceptor 2.0 7.1 2 11.1 Police 2524 2007 Ford Crown Victoria Police Interceptor 2.0 7.9 1 10.9 Police 2513 2005 Buick LeSabre 3.0 7.3 0 10.3 Police 2527 2007 Ford Crown Victoria Police Interceptor 2.0 6.2 2 10.2 Police 2495 2006 Ford Crown Victoria Police Interceptor 2.5 5.4 2 9.9 Facilities 2470 2003 Ford Cargo Van 4.0 4.9 1 9.9 Fire 2483 2004 E-One Fire Truck Engine 7 3.5 6.0 0 9.5 Right-of-Way 2457 2002 GMC GMC Sierra 1500 1/2 Ton Pick up 4.5 4.9 0 9.4 Police 2547 2008 Ford Crown Victoria Police Interceptor 1.5 5.9 2 9.4 Police 2494 2006 Ford Crown Victoria Police Interceptor 2.5 5.7 1 9.2 Facilities 2425 2000 Ford F150 1/2 Ton Pickup Truck 5.5 3.6 0 9.1 Parks 2465 2003 Ford F150 1/2 Ton Pickup Truck 4.0 5.0 0 9.0 Right-of-Way 2563 2006 Ford E350 Van 2.5 6.4 0 8.9 Code 2455 2002 Ford Ranger 4.5 2.9 1 8.4 Police 2408 1998 Ford E150 Van 6.5 1.1 0 7.6 Police 2553 2006 Dodge Charger 2.5 5.0 0 7.5 Parks 2477 2004 Chevy 1/2 Ton Pickup Truck 3.5 3.8 0 7.3 Fire 2506 2006 GMC Rescue 6 Paramedic Truck 2.5 4.8 0 7.3 Recreation 2485 2005 Chevy 1/2 Ton Pickup Truck 3.0 4.3 0 7.3 Police 2525 2007 Ford Crown Victoria Police Interceptor 2.0 4.1 1 7.1 Police 2546 2008 Ford Crown Victoria Police Interceptor 1.5 5.5 0 7.0 Parks 2498 2006 Ford 3/4 Ton Pickup Truck 2.5 3.3 1 6.8 Building/Zoning 2492 2006 Ford Ranger XLT Pickup Truck 2.5 3.8 0 6.3 Fire 2531 2007 Yukon GMC Yukon 2500 3/4 Ton 2.0 4.2 0 6.2 Police 2548 2008 Ford Crown Victoria Police Interceptor 1.5 4.7 0 6.2 Parks 2487 2005 Chevy 1/2 Ton Pickup Truck 3.0 2.8 0 5.8 Street 2486 2005 Chevy 1/2 Ton Pickup Truck 3.0 2.7 0 5.7 Building/Zoning 2508 2007 Ford Ranger 2.0 2.9 0 4.9 Facilities 2540 2007 Dodge Ram 3/4 Ton Pickup Truck 2.0 2.6 0 4.6 Police 2555 2009 Ford Crown Victoria Police Interceptor 1.0 2.5 1 4.5 Police 2556 2009 Ford Crown Victoria Police Interceptor 1.0 2.5 1 4.5 Police 2499 2006 Ford 3/4 Ton Pickup Truck 2.5 2.0 0 4.5 Fleet 2510 2007 Chevy 1 Ton Pickup truck 2.0 1.4 1 4.4 Right-of-Way 2532 2007 Ford F150 1/2 Ton Pickup Truck 2.0 2.0 0 4.0 Parks 2497 2006 Ford 3/4 Ton Pickup Truck 2.5 1.5 0 4.0 Street 2542 2008 Ford F-550 Flatbed Dump Truck 1.5 2.1 0 3.6 Fire 2543 2008 Ford Ranger 1.5 2.0 0 3.5 Engineering 2537 2007 Ford F150 1/2 Ton Pickup Truck 2.0 1.5 0 3.5 Police 2549 2008 Ford Crown Victoria Police Interceptor 1.5 1.9 0 3.4 Code 2535 2008 Ford Ranger 1.5 1.8 0 3.3 Recreation 2557 2009 Ford F-150 1/2 Ton Pickup Truck 1.0 0.6 0 1.6 Parks 2569 2011 Ford F150 1/2 Ton Pickup Truck 0.0 0.2 0 0.2 Police 2565 2011 Ford Crown Victoria Police Interceptor 0.0 0.0 0 0.0 Police 2564 2011 Ford Crown Victoria Police Interceptor 0.0 0.0 0 0.0 Police 2567 2011 Ford Crown Victoria Police Interceptor 0.0 0.0 0 0.0 Police 2566 2011 Ford Crown Victoria Police Interceptor 0.0 0.0 0 0.0 Police CRA 2488 2005 Ford Crown Victoria Police Interceptor 3.0 5.5 1 9.5 Police CRA 2523 2007 Ford Crown Victoria Police Interceptor 2.0 3.9 0 5.9 Police CRA Ford Crown Victoria Police Interceptor New
Police CRA Ford Crown Victoria Police Interceptor New
Police CRA Ford Crown Victoria Police Interceptor New
Water Ops 2302 1990 Chevy 1/2 Ton Fleetside Pickup Truck 10.5 13.8 3 27.3
Water Ops 2444 2001 Dodge Ram 1500 1/2 ton Pickup Truck 5.0 12.6 5 22.6 Water Distrib 2430 2000 Dodge Ram 2500 Van 5.5 13.4 2 20.9
Sewer 2424 2000 Ford F150 1/2 Ton Pickup Truck 5.5 12.3 3 20.8 Sewer 2343 1992 Ford Cab & Chassis W/ 12' Flat Bed Dump 9.5 8.0 2 19.5 Water Ops 2427 2000 Chevy 3/4 Ton Pickup Truck 5.5 10.7 3 19.2 Water Ops 2458 2002 GMC GMC Sierra 1500 1/2 ton Pick up 4.5 13.5 1 19.0 161  Replacement Criteria Points Repl Department Vehicle Year Make Description Age Mileage Maintenance TOTAL FY12 Sewer 2462 2002 International 12yd Dump Truck 4.5 12.3 2 18.8 Sewer 2322 1991 Ford F150 1/2 Ton Pickup Truck 10.0 4.3 4 18.3 Sewer 2474 1994 Chevy Panel Van 8.5 5.7 2 16.2 Sewer 2398 1998 Ford F250 1 1/2 Ton Pickup Truck 6.5 7.3 1 14.8 Water Ops 2469 2003 Ford Ranger 4.0 8.8 2 14.8 Water Distrib 2411 1999 Chevy Chevy 3/4 ton Pickup Truck 6.0 7.5 1 14.5
Water Distrib 2471 2003 Ford F350 1 Ton Pickup Truck 4.0 8.0 1 13.0 Water Distrib 2432 2000 Ford Flatbed Truck w/dump body 5.5 5.7 1 12.2 Sewer 2414 1999 Sterling 12 yard Dump Truck 6.0 4.6 1 11.6 Sewer 2438 2001 Chrysler Ram 3500 1 Ton Pickup Truck 5.0 5.1 1 11.1 Sewer 2429 2001 Freight Liner Sewer Cleaner 5.0 2.7 2 9.7 Sewer 2362 1995 Chevy Van 8.0 1.4 0 9.4 Water Distrib 2511 2007 Ford F350 1 Ton Pickup Truck 2.0 4.8 1 7.8 Water Ops 2493 2006 GMC 1/2 Ton Sierra Pickup Truck 2.5 4.7 0 7.2 Sewer 2473 2003 Ford 1 Ton W/Hydraulic Articulated Crane 4.0 2.9 0 6.9 Sewer 2484 2005 Ford 3/4 Ton Pickup Truck 3.0 3.8 0 6.8 Utilities Services 2536 2007 Ford F150 1/2 Ton Pickup Truck 2.0 2.9 0 4.9 Sewer 2530 2008 Ford 3/4 Ton F250 Pickup Truck 1.5 2.0 0 3.5 Sewer 2552 2008 Freight Liner Sewer Cleaner 1.5 1.9 0 3.4 Water Ops 2568 2011 Ford F250 Pickup Truck 0.0 0.1 0 0.1 Solid Waste 2452 2002 Peterbilt Front Loader 4.5 13.7 4 22.2 Solid Waste 2415 1999 Peterbilt Front Loader 6.0 8.9 5 19.9
Solid Waste 2479 2004 Ford Knuckle Boom 3.5 9.8 3 16.3 Solid Waste 2366 1995 Peterbilt Rear Loader Cab/Chassis 8.0 5.1 1 14.1 Solid Waste 2401 1999 Peterbilt Automated Side Loader 6.0 2.1 5 13.1
Solid Waste 2467 2003 Peterbilt Automated Side Loader 4.0 5.8 3 12.8 Solid Waste 2476 2004 Ford F350 1 Ton Pickup Truck 3.5 5.8 3 12.3 Solid Waste 2464 2003 Ford F350 1 Ton Pickup Truck 4.0 3.5 2 9.5 Solid Waste 2490 2006 Peterbilt Front Loader 2.5 4.9 2 9.4 Solid Waste 2451 2002 International Knuckle Boom 4.5 0.9 4 9.4 Solid Waste 2507 2007 Peterbilt Automated Side Loader 2.0 4.3 2 8.3 Solid Waste 2533 2007 International Knuckle Boom 2.0 4.9 1 7.9 Solid Waste 2539 2008 Autocar Automated Side Loader 1.5 2.7 1 5.2 Solid Waste 2545 2008 Peterbilt Front Loader 1.5 3.6 0 5.1 Solid Waste 2551 2009 Sterling Knuckle Boom 1.0 3.9 0 4.9 Solid Waste 2509 2007 Ford F350 1 Ton Pickup Truck 2.0 2.8 0 4.8 Solid Waste 2544 2005 Freight Liner 2 Ton Chassis & Container Truck 3.0 0.8 0 3.8 Solid Waste 2562 2010 Mack Front Loader 0.5 2.1 0 2.6 Solid Waste 2559 2010 Peterbilt Automated Side Loader 0.5 1.8 0 2.3 Solid Waste 2560 2010 Ford F150 1/2 Ton Pickup truck 0.5 0.7 0 1.2 Solid Waste 2571 2012 International Knuckle Boom 0.0 0.2 0 0.2 Solid Waste 2572 2012 International Knuckle Boom 0.0 0.2 0 0.2 Stormwater 2376 1997 Ford Dump Truck LNT8000 7.0 8.5 2 17.5 Stormwater 2380 1997 Ford F350 1 Ton Pickup Truck 7.0 8.7 1 16.7 Stormwater 2472 2003 Ford F350 1 Ton Pickup Truck 4.0 6.1 1 11.1 Stormwater 2423 2000 Ford F150 1/2 Ton Pickup Truck 5.5 3.6 0 9.1 Stormwater 2480 2004 Freight Liner Street Sweeper 3.5 3.9 1 8.4 Stormwater 2491 2006 International 2 Ton Flat Bed Truck 2.5 3.0 0 5.5 Stormwater 2534 2008 Ford Ranger 1.5 0.8 0 2.3 Golf Club 2538 2008 Ford F350 1 Ton Dump Truck 1.5 0.2 0 1.7 162 163 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 2011-12 budget, the first 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, Golf, 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 – Property taxes account for approximately 25% of the General Fund budget. The City rarely uses these funds 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 City of Fort Walton Beach, FL 164 Capital Improvements Program generating capacity of the project being financed. However, unlike general obligation bonds, 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 golf - 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 165  CITY OF FORT WALTON BEACH, FL Five Year Capital Improvements Program FIVE YEAR Page CIP Project Name FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 TOTAL 168 5342 Fire Station 7 Renovation beyond current five-year CIP horizon - Fire - - - - - - 170 5117 Recreation Complex budget amendment when project funding secured - Recreation - - - - - - 172 5013 Jet Stadium Improvements - - - 55,000 210,000 265,000 Parks - - - 55,000 210,000 265,000 174 5074 City Hall Complex Renovation beyond current five-year CIP horizon - 176 5147 Field Office Consolidation beyond current five-year CIP horizon - Facilities - - - - - - 178 5018 Street Resurfacing 125,000 125,000 125,000 125,000 125,000 625,000 180 5306 Sidewalk Construction 20,000 20,000 20,000 20,000 20,000 100,000 Streets 145,000 145,000 145,000 145,000 145,000 725,000 GENERAL FUND TOTAL 145,000 145,000 145,000 200,000 355,000 990,000 182 1950 Sidewalk Construction 28,295 - - - - 28,295 CDBG FUND TOTAL 28,295 - - - - 28,295 184 5018 Street Resurfacing 150,000 100,000 100,000 100,000 100,000 550,000 186 5306 Sidewalk Construction 42,500 17,000 40,000 40,000 40,000 179,500 CRA FUND TOTAL 192,500 117,000 140,000 140,000 140,000 729,500 188 5056 Water Line Replacement 177,150 37,500 64,500 51,750 374,250 705,150 Water Distribution 177,150 37,500 64,500 51,750 374,250 705,150 190 5031 Pump Station #1 Force Main 2,000,000 5,500,000 - - - 7,500,000 192 5032 Sewer System Rehabilitation 2,370,000 185,000 185,000 185,000 185,000 3,110,000 194 5065 Sewer Line Replacement 127,000 75,000 75,000 75,000 75,000 427,000 Sewer Collection & Treatment 4,497,000 5,760,000 260,000 260,000 260,000 11,037,000 UTILITIES FUND TOTAL 4,674,150 5,797,500 324,500 311,750 634,250 11,742,150 196 5037 Irrigation Improvements beyond current five-year CIP horizon - 198 5039 Bulkhead Replacement - - 82,500 - - 82,500 GOLF FUND TOTAL - - 82,500 - - 82,500 200 5019 Stormwater Improvements - 100,000 100,000 400,000 475,000 1,075,000 202 5328 Gary Smith Honda Drainage 300,000 - - - - 300,000 STORMWATER FUND TOTAL 300,000 100,000 100,000 400,000 475,000 1,375,000 GRAND TOTAL - ALL FUNDS 5,339,945 6,159,500 792,000 1,051,750 1,604,250 14,947,445 Where the funding comes from... …and where it goes Fund General Fund Balance/Net Revenues CDBG Assets 6.6% Allocation Envir. Resources 0.7% 0.2% 9.2% CRA TIF Grant Funding Revenues 3.7% 4.9% Transportation 9.9% Utilities Parks & Revenues Recreation 15.4% 2.3% Utility Infrastructure Bond Financing 78.6% 68.0% 166  FUNDING METHODOLOGY FY 2011-12 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 beyond current five-year CIP horizon - 2,050,000 - - - - - - 2,050,000 budget amendment when project funding secured - Nov-11 18-24 mo - - - - - - - - 265,000 - - - - 265,000 - 265,000 - - - - 265,000 - beyond current five-year CIP horizon - TBD beyond current five-year CIP horizon - TBD - - - - - - - 625,000 - - - - 625,000 Apr-12 2 mo - 100,000 - - - - 100,000 Oct-11 5 mo - 725,000 - - - - 725,000 - 990,000 - - - - 990,000 2,050,000 28,295 - - - - 28,295 May-12 2 mo - 28,295 - - - - 28,295 - 550,000 - - - - 550,000 May-12 2 mo - 179,500 - - - - 179,500 Mar-12 7 mo - 729,500 - - - - 729,500 - 522,750 - 182,400 - - 705,150 Jan-12 9 mo - 522,750 - 182,400 - - 705,150 - - - 7,500,000 - - 7,500,000 Jan-12 36 mo - 740,000 - 2,370,000 - - 3,110,000 Nov-11 11 mo - 320,000 - 107,000 - - 427,000 Feb-12 2 mo - 1,060,000 - 9,977,000 - - 11,037,000 - 1,582,750 - 10,159,400 - - 11,742,150 - beyond current five-year CIP horizon - 1,000,000 82,500 - - - - 82,500 - 82,500 - - - - 82,500 1,000,000 521,000 554,000 - - - 1,075,000 - 191,078 - - - 108,922 300,000 Jan-12 6 mo - 712,078 554,000 - - 108,922 1,375,000 - - - 4,125,123 554,000 10,159,400 - 108,922 14,947,445 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. 167  Capital Improvement Project (CIP) Request Department & Division: Fire Services CIP #: 5342 New Project Project Update CIP Title: Fire Station 7 Renovation Neighborhood: Kenwood Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Renovate and Modernize Fire Station 7 on Lewis Turner Blvd Justification: Station 7 was built in 1974. Station 6 was renovated in 2003. Scope: Major renovation of Station 7 to bring all electrical, plumbing, and HVAC systems up to current standards; completely gut the interior and rebuild; add a training room; tear down the existing training tower and construct a new training tower; lengthen the apparatus bays so all equipment will be protected from the weather; replace overhead doors with ones that are lighter but more durable and less prone to repair. Note: This project is beyond the current five-year CIP horizon, but included for informational purposes. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Debt 001 - $850K Bond Issue Revenues 001 - $120K/yr Debt Payments - - - - - - - PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction - $850K Project Cost Debt Pymts - $120K Annual Debt Service - - - - - - - - - Note: Totals for funding sources and project expenses must reconcile for each year. 168  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - No payroll impact Operating - Utilities increase, equipment repair decrease TBD Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Minor renovations began in FY 2011 to improve the Station functionally and cosmetically until funding for major renovations is available. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Renovations to Bathrooms, Kitchen, Bunk Room, Day Room, Entry Room 22,054 FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - 22,054 Station 7 on Lewis Turner Boulevard 169  Capital Improvement Project (CIP) Request Department & Division: Recreation & Cultural Services - Recreation CIP #: 5117 New Project Project Update CIP Title: Recreation Complex Neighborhood: Oakland Investment Objective: Upgrade Service Operational Impact: Increase Revenue Objective: Consolidate Recreation/Community Facilities Justification: Consolidating operations in one location would improve efficiency, not only through reduced energy and building maintenance expenses, but also through staffing efficiencies. Revenues are anticipated to increase as a result of increased program participation. Scope: The City currently operates four community facilities approximately 40-years-old and each facility requires major repairs. Hedrick Center - adult & youth recreation and sports programs, summer care for children ages 5-12, open gym. Docie Bass - after school care and tutoring for children ages 5-12, pre-kindergarten program for children age 3-5, open gym. Chester Pruitt - CDBG-funded after school tutoring and summer recreation program. Senior Center - programs & activities to citizens age 50 and over. The City maintains various ball fields at the Hedrick Center, Fairgrounds, Ferry Park, and Senior Center. If the Fairgrounds and Senior Center properties are sold, those fields would be relocated to the renovated Hedrick Center. Ferry Park ball fields could be converted to a lower maintenance soccer field. A new recreation complex and ball fields would be funded with a construction loan, with interest-only payments being funded from operational savings during construction, reserves, and/or land sales. Savings from facilities consolidation are estimated to fund annual debt service payments, thereby keeping the project budget-neutral. Current Year Objectives: Construct a 25,000 sq ft multi-use facility to provide for centralization of the City’s recreation and community programs. If financially feasible, consolidate ball fields as well. Note: not included in FY11/12 budget; a budget amendment will be adopted when project funding is secured. Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Debt 001 7,500,000 7,500,000 20-year Bank Qualified Loan - - 7,500,000 - - - - 7,500,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 5,000,000 5,000,000 Recreation Center Construction 2,500,000 2,500,000 Athletic Fields - - - 7,500,000 - - - - 7,500,000 Note: Totals for funding sources and project expenses must reconcile for each year. 170  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees 8,575 8,575 8,575 25,725 5% increase in program and atheltic participation Impact Fees - Other - Total - - 8,575 8,575 8,575 25,725 OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - - - - operational savings will offset debt payments Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Preliminary site investigation and stormwater/environmental permitting underway. Design/build criteria for RFP should be developed by calendar year end. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Conceptual Site Plan 19,000 FY 2009-10 Building Condition Assessment 28,200 FY 2008-09 - FY 2007-08 - FY 2006-07 - 47,200 Hedrick Recreation Center 171  Capital Improvement Project (CIP) Request Department & Division: Recreation & Cultural Services - Parks CIP #: 5013 New Project Project Update CIP Title: Jet Stadium Improvements Neighborhood: Northwest Investment Objective: Upgrade Service Operating Impact: Budget Neutral Objective: Pave Parking Area and Replace Field Lights Justification: Jet Stadium was build 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. Replace lighting for baseball and football fields. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 001 55,000 210,000 265,000 - - - - - 55,000 210,000 265,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 55,000 55,000 Limerock Aggregate Construction 80,000 80,000 Parking Area Asphalt Construction 130,000 130,000 Field Lighting - - - - - 55,000 210,000 265,000 Note: Totals for funding sources and project expenses must reconcile for each year. 172  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - Future utilities decrease with more efficient lighting Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - - Jet Stadium Parking Lot 173  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Facilities CIP #: 5074 New Project Project Update CIP Title: City Hall Complex Renovation Neighborhood: Seabreeze Investment Objective: Maintain Service Operational Impact: Reduce Cost 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: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments 001 - Funding Source TBD - - - - - - - - PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments - Project Cost TBD - - - - - - - - - - Note: Totals for funding sources and project expenses must reconcile for each year. 174  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - $30K utilities savings estimated Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: All prior year objectives are complete. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Energy Efficiency Lighting Controls & Training Room Installed 16,784 FY 2009-10 - FY 2008-09 HVAC Chiller 19,751 FY 2007-08 - FY 2006-07 HVAC Improvements, City Hall Marquee 114,021 150,556 City Hall 175  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Facilities CIP #: 5147 New Project Project Update CIP Title: Field Office Consolidation Neighborhood: Seabreeze Investment Objective: Maintain Service Operational Impact: Reduce Cost 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: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments 001 - Funding Source TBD - - - - - - - - PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments - Project Cost TBD - - - - - - - - - - Note: Totals for funding sources and project expenses must reconcile for each year. 176  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - $35K staffing reduction anticipated Operating - $!0K utilities savings anticipated Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - - Facilities Maintenance Building on Hollywood 177  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Streets CIP #: 5018 New Project Project Update CIP Title: Street Resurfacing Neighborhood: Various Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Maintain Smooth Roadways Justification: Preventative maintenance 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 roadway each year. Resurfacing is accomplished by conventional overlay or milling and resurfacing. Overlaying a road surface requires the use of compacted Type III asphalt to a depth of 1/2" to 1-1/2" over the existing asphalt surface. Milling and resurfacing requires cutting the existing asphalt surface down 1/2" to 1-1/2" and applying a new coat of asphalt and is the more expensive option for pavement improvement. Current Year Gilmore Court SE from Brooks Street SE to Private Drive, Eagle Street NE from Country Club Avenue to Fairway Avenue, Victoria Place NW from Objectives: Oakland Circle NW north 90', Leila Place NW from Robinwood Drive to Robinwood Drive, Poulton Drive NW from West Audrey to Deal Avenue, Fleet Street NW from Forsman Circle to Forsman Circle, Rodney Avenue NE from Fairway Avenue NE to Powell Drive NE, Deal Avenue NW from Hollywood Boulevard to Adam Street, Cowrie Avenue SW from Rose Marie Lane to end of Cowrie, Robinwood Drive SW from First Street SW to Coral Drive SW, Fourth Street SE from Carson Drive SE to Windham Avenue SE, Forsman Drive NW from Anchors Street NW to Forsman Circle NW, and Forsman Circle NW Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 001 125,000 125,000 125,000 125,000 125,000 625,000 Local Option Fuel Tax Revenue - - 125,000 125,000 125,000 125,000 125,000 625,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 125,000 125,000 Locations Listed Above Construction 125,000 125,000 125,000 125,000 500,000 Locations Based on PCI - - - 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. 178  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: All roads scheduled for FY 2010-11 were resurfaced. Prior Year Activities Fiscal Year Activities Expense 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 123,497 FY 2009-10 Street Overlays 134,873 FY 2008-09 Street Overlays 63,453 FY 2007-08 Street Overlays 108,101 FY 2006-07 Street Overlays 125,000 554,924 Scheduled Street Resurfacing 179  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Streets CIP #: 5306 New Project Project Update CIP Title: Sidewalk Construction Neighborhood: Various Investment Objective: Upgrade Service Operational Impact: Increase Cost Objective: Construct New Sidewalks Justification: Increase pedestrian safety by providing an off-road corridor. Scope: This project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network throughout the entire City that will link the residential neighborhoods to each other and to public, recreational and commercial land uses. The City has categorized sidewalks into two distinct areas: high needs areas around schools and residential areas outside those areas routinely traveled by school children. The project objective is to install sidewalks on at least one side of all residential local streets and on both sides of all collector and arterial roadways. Current Year Objectives: Butler Drive NW, Lake Drive NW from Memorial Pkwy to Destin Dr, Williams Street NW from Beal Pkwy to Hummingbird Ave Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 001 20,000 20,000 20,000 20,000 20,000 100,000 Local Option Fuel Tax - - 20,000 20,000 20,000 20,000 20,000 100,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 20,000 20,000 Locations Listed Above Construction 20,000 20,000 20,000 20,000 80,000 Locations TBD - - - 20,000 20,000 20,000 20,000 20,000 100,000 Note: Totals for funding sources and project expenses must reconcile for each year. 180  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating 50 50 50 50 200 New sidewalk will be added to maintenance program Capital Outlay - Total - 50 50 50 50 200 Project Update/Carry-Over Status: n/a Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 Driftwood Avenue SW 4,205 FY 2008-09 Hollywood Blvd 7,619 FY 2007-08 - FY 2006-07 - 11,824 Scheduled Sidewalk Construction 181  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Streets CIP #: 1950 New Project Project Update CIP Title: Sidewalk Construction Neighborhood: W.E. Combs Investment Objective: Expand Service Operational Impact: Increase Cost Objective: Construct New Sidewalk Justification: Increase pedestrian safety by providing an off-road corridor. Scope: The Lovejoy neighborhood is located in one of the two CDBG targeted areas, which has been historically underserved for public infrastructure improvements. The funding will be used to construct 2200 linear feet of sidewalk where none exists, which will connect low-income single-family housing to the mass transit bus stop located on the main commercial street. Current Year Objectives: Construct 2200 linear feet of sidewalk along Combs Manor Court NW off Lovejoy Road. Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 107 28,295 28,295 Community Development Block Grant - - 28,295 - - - - 28,295 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 28,295 28,295 - - - - 28,295 - - - - 28,295 Note: Totals for funding sources and project expenses must reconcile for each year. 182  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating 50 50 50 50 200 New sidewalk will be added to maintenance program Capital Outlay - Total - 50 50 50 50 200 Project Update/Carry-Over Status: All prior year objectives are completed. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Jet Drive, East of Robinwood 23,778 FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - 23,778 Scheduled Sidewalk Construction 183  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Streets (CRA) CIP #: 5018 New Project Project Update CIP Title: Street Resurfacing Neighborhood: Various Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Maintain Smooth Roadways Justification: Preventative maintenance 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 roadway each year. Resurfacing is accomplished by conventional overlay or milling and resurfacing. Overlaying a road surface requires the use of compacted Type III asphalt to a depth of 1/2" to 1-1/2" over the existing asphalt surface. Milling and resurfacing requires cutting the existing asphalt surface down 1/2" to 1-1/2" and applying a new coat of asphalt and is the more expensive option for pavement improvement. Current Year Objectives: Residential: Alconese Ave SE from Waters Edge to First St, Chicago Ave SE from First St to Ferry Rd, Windham Ave SE from Second St to Third St Commercial: Ferry Road SE from Perry Ave to Chicago Ave, Third St SE from Perry Rd to Chicago Ave, Vine Ave NE from Hollywood Blvd to Buck Dr, Perry Ave SE from Brooks to Hwy 98, Chestnut Ave SE from First to Oak, Chicago Ave SE from Ferry Rd to Hollywood Blvd, Tupelo Ave SE from Second St to Third St and from Fourth St to Hollywood Blvd, Cedar Ave SW, Carson Dr SE from Third St to Fourth St (will depend on Soundside) Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 109 150,000 100,000 100,000 100,000 100,000 550,000 - - 150,000 100,000 100,000 100,000 100,000 550,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 56,250 50,000 50,000 50,000 50,000 256,250 Residential areas, solid line Construction 93,750 50,000 50,000 50,000 50,000 293,750 Commercial areas, dashed line - - - 150,000 100,000 100,000 100,000 100,000 550,000 Note: Totals for funding sources and project expenses must reconcile for each year. 184  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: All segments scheduled for FY 2010-11 were resurfaced. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Methodist Ave, Second St, Windham Ave, Lowery Pl, Tupelo Ave, Kiwi Pl, Church Ave, Park Pl, Shell Ave, Ferry Rd, Florida Blanca Pl 106,782 FY 2009-10 Bass Ave, Shell Ave, Third St, Fourth St, Tupelo Ave, & First St 132,849 FY 2008-09 Handicap Ramp on Windham 542 FY 2007-08 Harris parking lot, Walter Martin, Hollywood, First, Ferry Brooks 12,645 FY 2006-07 - 252,818 Scheduled Street Resurfacing 185  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Streets (CRA) CIP #: 5306 New Project Project Update CIP Title: Sidewalk Construction Neighborhood: Various Investment Objective: Expand Service Operational Impact: Increase Cost Objective: Construct New Sidewalks Justification: Increase pedestrian safety by providing an off-road corridor. Scope: This project constructs new and infill sidewalks for the purpose of providing a pedestrian transportation network throughout the entire City that will link the residential neighborhoods to each other and to public, recreational and commercial land uses. The City has categorized sidewalks into two distinct areas: high needs areas around schools and residential areas outside those areas routinely traveled by school children. The project objective is to install sidewalks on at least one side of all residential local streets and on both sides of all collector and arterial roadways. Current Year Objectives: Residential: Harbeson Ave SE from Birch St to Third St, Methodist Ave SE from Second St to Third St, Carson Dr. SE from Second St to Third St, Florida Blanca PL SE from First St to Alconese, Alconese Ave SE (both sides) from Brooks to First St, Brooks St SE from Alconese to Elm Commercial: Vine Ave NE from Hollywood Blvd to Buck Dr Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 109 42,500 17,000 40,000 40,000 40,000 179,500 - - 42,500 17,000 40,000 40,000 40,000 179,500 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 33,393 33,393 Residential Areas, solid line Construction 9,107 9,107 Commercial Areas, dashed line Construction 17,000 17,000 Brooks St SE, Alconese to Elm Construction 40,000 40,000 40,000 120,000 Locations TBD - 42,500 17,000 40,000 40,000 40,000 179,500 Note: Totals for funding sources and project expenses must reconcile for each year. 186  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating 50 50 50 50 200 New sidewalk will be added to maintenance program Capital Outlay - Total - 50 50 50 50 200 Project Update/Carry-Over Status: All segments scheduled for FY 2010-11 were constructed. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Windham Ave, Second St, First St, Third Ave, and Tupelo Ave 94,357 FY 2009-10 Harbeson, Perry, Bass, First, Tupelo, Third, Ferry, Cedar, and Shell 25,237 FY 2008-09 - FY 2007-08 Presidio Condominiums 4,000 FY 2006-07 - 123,594 Scheduled Sidewalk Construction 187  Capital Improvement Project (CIP) Request Department & Division: Utility Services - Water Distribution CIP #: 5056 New Project Project Update CIP Title: Water Line Replacement Neighborhood: Various Investment Objective: Upgrade Service Operational Impact: Budget Neutral 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 2005 Bond Proceeds: Objectives: Laurie Drive NE (Hollywood Blvd to Okaloosa Rd), Laurie Drive NE (Lakeside Ct to Hunter Pl), Hunter Place NE, California Drive NE (Nebraska Ave to Arizona Dr) Operating Revenue: Baker Avenue NW (Watson Dr to Moriarty St), Coral Drive SW (Harbor Pl to Driftwood Ave), Irwin Avenue (Andalusia St to Luverne St) Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 401 77,250 37,500 64,500 51,750 374,250 605,250 Operating Revenue Debt 401 99,900 99,900 2005 Utility Bond Proceeds - 177,150 37,500 64,500 51,750 374,250 705,150 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 177,150 177,150 Locations Listed Above Construction 37,500 37,500 Bayou Woods Dr., Watson Construction 64,500 64,500 Oak St., Stacy Cir., Nebraska Ave. Construction 51,750 51,750 Andalusia St, Vista St, Wheeler St Construction 374,250 374,250 Locations TBD 177,150 37,500 64,500 51,750 374,250 705,150 Note: Totals for funding sources and project expenses must reconcile for each year. 188  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - Difficult to quantify operational impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Baytowne View, Judicial Center, Girard Avenue - new development 5,907 FY 2009-10 Judicial Center Water Main Extension 56,891 FY 2008-09 Kepner Dr. 87,860 FY 2007-08 Highland Ave., Laurie Dr./Gardner Dr. 15,714 FY 2006-07 Highland Ave., Laurie Dr./Gardner Dr. 93,145 259,517 Old Line Removed, Ready for Installation of New Line 189  Capital Improvement Project (CIP) Request Department & Division: Utility Services - Sewer CIP #: 5031 New Project Project Update CIP Title: Pump Station #1 Force Main Neighborhood: Citywide Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Construct New Force Main from Pump Station No. 1 Justification: The seven-mile 30" force main provides the only means to convey 95% of the City's wastewater to the County wastewater treatment plant. If this line were to fail, there is no redundant pipeline to transmit the wastewater. Scope: In the wastewater field, the service life of force mains is estimated at approximately 25 to 30 years and the existing 30" force main from Pump Station No. 1 to the WWTP has been in service for 30 years. The force main is 7 miles long and consists of ductile iron pipe and prestressed concrete pipe. There is no other alternative route for 95% of the City's wastewater to be routed to the WWTP. It is imperative to begin planning for the installation of a new parallel force main to provide an alternative means for conveying the wastewater to the WWTP. This will allow the shutdown of the existing 30" force main for a structural analysis and enable the City to have a means to handle the wet weather flows. Current Year Objectives: Complete the final design for improvements to the force main and pumping capacity at Pump Station No. 1 and pursue State Revolving Fund loan through the FDEP. Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Debt 401 2,000,000 2,000,000 SRF Funding Debt 401 5,500,000 5,500,000 SRF Funding Revenues 401 - Loan Payments TBD 2,000,000 5,500,000 - - - 7,500,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Plan/Design 500,000 500,000 Final Design of FM & PS 1 Construction 1,500,000 1,500,000 Begin Construction of New FM Construction 5,500,000 5,500,000 Complete Construction of FM Debt Pymts - Loan Payments TBD - 2,000,000 5,500,000 - - - 7,500,000 Note: Totals for funding sources and project expenses must reconcile for each year. 190  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact to replacing force main Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Evaluation and Testing should be completed by calendar year end. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 PS1 Evaluation & Integrity Testing, Force Main Excavation 191,003 FY 2009-10 Integrity Evaluation 24,619 FY 2008-09 - FY 2007-08 - FY 2006-07 - 215,621 Pump Station #1, Located at the Sanitation Yard on Robinwood 191  Capital Improvement Project (CIP) Request Department & Division: Utility Services - Sewer CIP #: 5032 New Project Project Update CIP Title: Sewer System Rehabilitation Neighborhood: Various Investment Objective: Maintain Service Operational Impact: Reduce Cost 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 SSES Pilot Project currently underway. Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Debt 401 2,370,000 2,370,000 2005 Utility Bond Proceeds Revenues 401 185,000 185,000 185,000 185,000 740,000 Operating Revenues - 2,370,000 185,000 185,000 185,000 185,000 3,110,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 2,370,000 185,000 185,000 185,000 185,000 3,110,000 Locations based on SSES Project - - - - 2,370,000 185,000 185,000 185,000 185,000 3,110,000 Note: Totals for funding sources and project expenses must reconcile for each year. 192  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - Flow monitors will eventually measure inflow & Capital Outlay - infiltration before and after rehabilitation projects Total - - - - - - Project Update/Carry-Over Status: Sewer system evaluation should be completed by calendar year end. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Sanitary Sewer Evaluation Study 94,066 FY 2009-10 Pump Station #1 - Repair 36" Gravity Main 70,174 FY 2008-09 - FY 2007-08 - FY 2006-07 Root Control/Cinco Bayou Force Main Replacement 272,425 436,665 Checking Sewer Lines 193  Capital Improvement Project (CIP) Request Department & Division: Utility Services - Sewer CIP #: 5065 New Project Project Update CIP Title: Sewer Line Replacement Neighborhood: Various Investment Objective: Maintain Service Operational Impact: Reduce Cost Objective: Replace deteriorating sewer lines Justification: Replacing deteriorating sewer lines decreases inflow and infiltration, which will reduce the stress on lift stations and will avoid sanitary sewer overflows. Scope: Replacing sewer lines that are deteriorating due to the surrounding environment and age of the system as part of a routine maintenance program will prevent inflow and infiltration, backups, and sanitary sewer overflows. Mainline and lateral video inspection identifies the general condition of the pipe, the type of pipe, the alignment, any failures in the pipe, and the severity of the problem. Other factors considered are the depth of the line, the slope, and how many services are on the line. Current Year 2005 Bond Proceeds: Objectives: Chicago Avenue SE (MH#110 to MH#130) Operating Revenues: Locations based on SSES Pilot Project (need for sewer main replacement projects will be determined upon completion of areas from the SSES and CCTV programs; some mains may be lined and some may need replacement) Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Debt 401 52,000 52,000 2005 Utility Bond Proceeds Revenues 401 75,000 75,000 75,000 75,000 75,000 375,000 Operating Revenue - 127,000 75,000 75,000 75,000 75,000 427,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 52,000 52,000 Chicago Avenue SE Construction 75,000 75,000 75,000 75,000 75,000 375,000 Locations TBD - - - 127,000 75,000 75,000 75,000 75,000 427,000 Note: Totals for funding sources and project expenses must reconcile for each year. 194  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - Flow monitors will eventually measure inflow & Capital Outlay - infiltration before and after rehabilitation projects Total - - - - - - Project Update/Carry-Over Status: All prior year objectives complete. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Alabama Avenue Sewer Line Relocation 11,071 FY 2009-10 Alabama Avenue Sewer Line Relocation 16,700 FY 2008-09 Holmes Blvd - Martisa Rd to Memorial Pkwy 126,709 FY 2007-08 Holmes Blvd - Martisa Rd to Memorial Pkwy 15,354 FY 2006-07 Lula Belle Ln/Okaloosa Rd 161,556 331,390 Replacing Sewer Line 195  Capital Improvement Project (CIP) Request Department & Division: Recreation & Cultural Services - Golf CIP #: 5037 New Project Project Update CIP Title: Irrigation Improvements Neighborhood: Kenwood Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Replace aging and inadequate irrigation system on the Pines golf course. Justification: The irrigation system was installed around 1967 with a life span of 40 years. Inadequate pipe size, rusting galvanized pipe, problems with isolation valves, poor head spacing, and lack of water coverage are some problems with this antiquated system. Scope: Irrigation project would be bid out to certified golf course irrigation contractor to replace all piping, sprinkler heads, and control system. Irrigation heads would be added to cover areas not currently watered. Golf course would have to be shut down for a 6-8 month period of time to complete the work. This project would be undertaken in conjunction with the rebuilding of greens to minimize course downtime. Note: this project is beyond the current five-year CIP horizon, but is included for informational purposes. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments 401 - Funding Source TBD - - - - - - - - PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments - Project Cost TBD - - - - - - - - - - Note: Totals for funding sources and project expenses must reconcile for each year. 196  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - Revenue decrease while course closed for repairs Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact because reclaimed water Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: n/a Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - - Pines Course Irrigation 197  Capital Improvement Project (CIP) Request Department & Division: Recreation & Cultural Services - Golf CIP #: 5039 New Project Project Update CIP Title: Bulkhead Replacement Neighborhood: Kenwood Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Replace Deteriorating Bulkhead Justification: Current wood seawall is deteriorating and needs to be replaced before it fails. The wall is in place to stabilize the fairway so it will not fall into the canal. Scope: Bulkheads direct water flow and protect course conditions by preventing erosion. This project would replace the bulkhead on the Oaks course from Bridge #3 to #6 Tee. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 401 82,500 82,500 - - - - 82,500 - - 82,500 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Other 82,500 82,500 - - - - - - 82,500 - - 82,500 Note: Totals for funding sources and project expenses must reconcile for each year. 198  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: n/a Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 - FY 2008-09 - FY 2007-08 #11 Oaks bridge & Bulk Head and Tee #6 on west side of canals 47,542 FY 2006-07 - 47,542 Bulkhead 199  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Stormwater CIP #: 5019 New Project Project Update CIP Title: Stormwater Improvements Neighborhood: Various Investment Objective: Maintain Service Operational Impact: Budget Neutral 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 potential cross-connection problems with private sewage systems and subsequent water quality issues, helping the City meet National Pollutant Discharge Elimination System (NPDES) Phase II requirements. Current Year Objectives: n/a Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 405 100,000 100,000 400,000 600,000 Revenues 405 475,000 475,000 In-Kind Services for FDEP Grant - - 100,000 100,000 400,000 475,000 1,075,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 100,000 100,000 200,000 Corrugated Metal Pipe Construction 400,000 400,000 Powell Drive Construction 475,000 475,000 North Holding Pond Upgrades - - - 100,000 100,000 400,000 475,000 1,075,000 Note: Totals for funding sources and project expenses must reconcile for each year. 200  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No operating impact, but quality of life Capital Outlay - improvement for residents Total - - - - - - Project Update/Carry-Over Status: All prior year objectives are complete. Prior Year Activities Fiscal Year Activities Expense FY 2010-11 Fountainhead Condos 118,863 FY 2009-10 Linstew Drive 87,355 FY 2008-09 - FY 2007-08 - FY 2006-07 - 206,218 Caption Deteriorating Storm Drain 201  Capital Improvement Project (CIP) Request Department & Division: Engineering Services - Stormwater CIP #: 5328 New Project Project Update CIP Title: Gary Smith Honda Drainage Neighborhood: Seabreeze Investment Objective: Maintain Service Operational Impact: Budget Neutral Objective: Replace Stormwater Infrastructure Justification: This section of stormwater pipe experienced a complete failure in April 2010. Scope: Replace 300 linear feet of 42-inch corrugated metal pipe and two surface inlets within the northern right-of-way of Miracle Strip Parkway SW in front of Gary Smith Honda (225 Miracle Strip Parkway SW). Current Year Objectives: Replace 300 LF of 42-inch corrugated metal pipe with new 48-inch reinforced concrete pipe in front of Gary Smith Honda. Financial Information FUNDING SOURCES Funding Type Fund FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Revenues 405 191,078 191,078 Reserves 405 108,922 108,922 - 300,000 - - - - 300,000 PROJECT EXPENSES Activity FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Construction 300,000 300,000 - - - - 300,000 - - - - 300,000 Note: Totals for funding sources and project expenses must reconcile for each year. 202  REVENUE IMPACT (negative entries indicate a revenue reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments User Fees - No revenue impact Impact Fees - Other - Total - - - - - - OPERATING IMPACT (negative entries indicate a cost reduction) Category FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 5-Year Total Comments Payroll - Operating - No quantifiable operating impact Capital Outlay - Total - - - - - - Project Update/Carry-Over Status: Prior Year Activities Fiscal Year Activities Expense FY 2010-11 - FY 2009-10 - FY 2008-09 - FY 2007-08 - FY 2006-07 - - Caption Gary Smith Honda Site 203 204 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 20,355 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. With the purchase of the Fort Walton Landing Park in 1986, which has become the City’s premier gathering place along Santa Rosa Sound, and building upon that with the complete reconstruction of Brooks Street, the City’s downtown waterfront was opened up to an extent never before realized and spurred economic growth downtown. Since the late 1990’s rapid growth and development has occurred in the West Florida region, and along with that growth comes the promise of great economic benefits to the Landing Park City. However, unbridled development could destroy Fort Walton Beach’s unique character. Protecting the Environment: Downtown Redevelopment: Upgrading Infrastructure: Building an Oyster Reef Indianola Condominiums Water Tank Replacement City of Fort Walton Beach, FL 205 Statistical Information CITY NEIGHBORHOODS KENWOOD SOUTH BAYOU GARNIERS BEACH W.E. COMBS NORTHWEST OAKLAND FERRY PARK BEAL SEABREEZE PARKWAY ELLIOTT'S POINT EAST MIRACLE STRIP 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. City of Fort Walton Beach, FL 206 Statistical Information 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 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. City of Fort Walton Beach, FL 207 Statistical Information 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. These golf courses add considerably to the amenities making Kenwood one of the most desired addresses in the Fort Walton Beach urban area. 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, the Northwest Florida Daily News and Choctaw Plaza, a neighborhood shopping center. 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 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 City of Fort Walton Beach, FL 208 Statistical Information on Hollywood Boulevard between Jet Drive and Memorial Parkway. Recent improvements in this neighborhood include the Liza Jackson Charter School utilizing the former Wal-Mart Building. 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 209 Statistical Information LOCATION Jacksonville Fort Walton Beach Tallahassee Orlando Tampa Miami WEATHER Summer Temp. 80°F Winter Temp. 51°F Annual Rainfall 64” LOCAL AREA ECONOMY Top 10 Employers Employer Product/Service Employee USAF – Eglin AFB* Air Force Development Test Center sd 16,476 USAF – Hurlburt AFB** Air Force Special Operations Command 11,171 Okaloosa County School District Education Services 3,278 Okaloosa County Government Government Services 1,383 Ft. Walton Beach Medical Center Medical Services 1,305 DRS Training & Control Systems Defense Electronics 875 InDyne Military Technical Support 786 Northwest Florida State College Education Services 763 Resort Quest Property Management Services 750 BAE Systems Technical Services Military Technical Support 700 *Includes military, civilian, and contractor personnel **Includes military and civilian personnel Non-Agricultural Employment by Industry Mining, Logging, & P ublic Service Construction Manufacturing P roviders 5% 5% 19% Trade, Trans portation, Other Services &Utilities 4% 17% Information 2% Leisure &Hospitality 17% Financial Activities 6% Education &Health P rofessional & Services Business Services 11% 14% City of Fort Walton Beach, FL 210  $0 $15 $30 $45 $60 $75 Calhoun Citrus Columbia Desoto Dixie 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Franklin Glades Hamilton Hardee Hendry Highlands Homes Lafayette Levy Persons Liberty Madison Statistical Information Okeechobee FWB Population by Race 18000 20000 22000 0 2000 4000 6000 8000 10000 12000 14000 16000 Putnam Other Asian Black Races White Indian Native Suwannee Hawaiian Taylor American Washington Two or More Gulf Jackson Sumter Union Marion Walton Bradford Polk Persons Charlotte Volusia 0 500 1000 1500 2000 2500 3000 3500 Flagler Bay 211 Escambia 10 Santa Rose Hernando FWB Population Hillsborough Pasco DEMOGRAPHICS Pinellas Indian River Martin St. Lucie Broward Median Income by Florida County (in thousands) Miami-Dade Palm Beach Lake 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Orange Osceola Seminole Alachua Gilchrist FWB Age Distribution Lee Manatee Sarasota Brevard Gadsden Jefferson Under 10-19 20-29 30-39 40-49 50-59 60-69 70-79 Leon Wakulla Okaloosa 85 Baker City of Fort Walton Beach, FL Over Clay Duval Nassau St. Johns Monroe Collier Statistical Information PROPERTY TAXES 7 Taxable Assessed Value Comparison 6 5 4 Billions 3 2 1 0 2007 2008 2009 2010 2011 prelim Laurel Hill Cinco Bayou Shalimar Valparaiso Mary Esther Niceville Crestview Fort Walton Beach Destin Property Tax Burden Comparison for Okaloosa County’s Municipalities Proposed Preliminary Ad Valorem Municipality Population Millage Rate Taxable Value Per Capita Destin 12,591 1.4550 $3,947.6M $456.17 Cinco Bayou 370 2.3000 $47.6M $295.74 Fort Walton 20,355 4.5383 $1,148.8M $256.14 Shalimar 717 2.0000 $86.3M $240.70 Crestview 21,321 5.5966 $905.9M $237.79 Niceville 13,248 3.6500 $755.7M $208.19 Mary Esther 4,033 2.6435 $264.1M $173.09 Valparaiso 6,380 4.0644 $180.9M $115.23 Laurel Hill 618 3.5000 $14.5M $82.13 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 - 2010 Taxpayer Total Taxable Value Percentage 99 Eglin Ltd. 13,953,676 1.15% Presidio Developers LLC 8,857,700 0.73% BLC Westwood LLC 7,634,171 0.63% DRS Training & Control Systems 6,253,192 0.52% DDRM Shoppes at Paradise 5,722,845 0.47% EHC II-Captain’s Quarters LLC 4,936,424 0.41% FNBT.COM Bank 4,850,988 0.40% Choctaw Plaza LTD 4,797,756 0.40% Mariner Plaza Realty Assoc. 4,633,601 0.38% DEAS J Jr ET AL 4,463,440 0.37% $66,103,793 5.46% Other Taxpayers $1,143,636,711 94.54% Total Taxable Assessed Value $1,209,740,504 100.00% City of Fort Walton Beach, FL 212 Statistical Information SELECT FEE SCHEDULES Water & Wastewater Rates Effective October 1, 2011 (1,2) Residential Commercial Monthly Water Rates Res 2010-9 03/23/10 Inside Outside(3) Inside Outside(3) (4) Lifeline Rate $8.06 $10.07 $8.06 $10.07 Res 2010-9 03/23/10 Monthly Base Charge, Meter Size: Res 2010-9 03/23/10 3/4" $8.06 $10.07 $8.06 $10.07 Res 2010-9 03/23/10 1.0" $8.06 $10.07 $8.06 $10.07 Res 2010-9 03/23/10 1.5" $10.96 $13.70 $10.96 $13.70 Res 2010-9 03/23/10 2.0" $18.62 $23.27 $18.62 $23.27 Res 2010-9 03/23/10 3.0" $28.37 $35.46 $28.37 $35.46 Res 2010-9 03/23/10 4.0" $35.46 $44.32 $35.46 $44.32 Res 2010-9 03/23/10 6.0" $56.42 $70.52 $56.42 $70.52 Res 2010-9 03/23/10 8.0" & 10.0" $84.55 $105.68 $84.55 $105.68 Res 2010-9 03/23/10 Multi-Residential / Multi-Commercial, Additional $5.96 $7.45 $8.06 $10.07 Res 2011-14 06/14/11 per Unit (3) Gallonage Rate-per 1,000 gallons per unit Inside Outside Res 2010-9 03/23/10 Block 1 (0-2,000) Included in Monthly Base Charge Res 2010-9 03/23/10 Block 2 (2,001 - 4,000) $2.41 $3.01 Res 2010-9 03/23/10 Block 3 (4,001 - 8,000) $2.94 $3.67 Res 2010-9 03/23/10 Block 4 (8,001 +) $4.41 $5.51 Res 2010-9 03/23/10 Monthly Wastewater Rates(2) Residential Commercial Res 2010-9 03/23/10 Lifeline Rate(4) $17.67 Res 2010-9 03/23/10 Monthly Base Charge $17.67 $21.20 Res 2010-9 03/23/10 Gallonage Rate-per 1,000 gallons per unit(4) Res 2010-9 03/23/10 Block 1 (0-2,000) Included in Monthly Base Charge Res 2010-9 03/23/10 Block 2 (2,001 +) $5.55 $6.66 Res 2010-9 03/23/10 (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 family (5) residence with less than 2,000 gallons per month; Residential service capped at 16,000 gallons per unit. Sanitation Services Basic Garbage Rates Residential: Garbage Tipping* Fuel Total One Container $10.60 $5.25 $0.00 $15.85 Res 2010-1 01/12/10 Two Containers $21.20 $10.51 $0.00 $31.71 Res 2010-1 01/12/10 Special pickup (non handicap) $26.05 $5.25 $0.00 $31.30 Res 2010-1 01/12/10 Residential Dumpsters, Individual meters $10.60 $5.25 $0.00 $15.85 Res 2010-1 01/12/10 Commercial: One Container $28.60 $5.97 $0.00 $34.57 Res 2010-1 01/12/10 Two Containers $57.20 $11.95 $0.00 $69.15 Res 2010-1 01/12/10 Special pickup $37.35 $5.97 $0.00 $43.32 Res 2010-1 01/12/10 Sharing Dumpster (Minimum charge) $28.60 $5.97 $0.00 $34.57 Res 2010-1 01/12/10 2 Cubic Yards: 2 Cubic Yards, 2 x week $60.70 $43.11 $0.00 $103.81 Res 2010-1 01/12/10 2 Cubic Yards, 3 x week $91.05 $64.63 $0.00 $155.68 Res 2010-1 01/12/10 2 Cubic Yards, 4 x week $121.45 $86.16 $0.00 $207.61 Res 2010-1 01/12/10 2 Cubic Yards, 5 x week $151.75 $107.69 $0.00 $259.44 Res 2010-1 01/12/10 2 Cubic Yards, 6 x week $182.10 $129.21 $0.00 $311.31 Res 2010-1 01/12/10 4 Cubic Yards: 4 Cubic Yards, 2 x week $85.70 $86.16 $0.00 $171.86 Res 2010-1 01/12/10 4 Cubic Yards, 3 x week $128.55 $129.21 $0.00 $257.76 Res 2010-1 01/12/10 4 Cubic Yards, 4 x week $171.40 $172.27 $0.00 $343.67 Res 2010-1 01/12/10 4 Cubic Yards, 5 x week $214.25 $215.32 $0.00 $429.57 Res 2010-1 01/12/10 4 Cubic Yards, 6 x week $257.10 $258.38 $0.00 $515.48 Res 2010-1 01/12/10 6 Cubic Yards: 6 Cubic Yards, 2 x week $112.50 $129.21 $0.00 $241.71 Res 2010-1 01/12/10 6 Cubic Yards, 3 x week $168.75 $193.79 $0.00 $362.54 Res 2010-1 01/12/10 6 Cubic Yards, 4 x week $224.95 $258.38 $0.00 $483.33 Res 2010-1 01/12/10 6 Cubic Yards, 5 x week $281.20 $322.96 $0.00 $604.16 Res 2010-1 01/12/10 6 Cubic Yards, 6 x week $337.45 $387.59 $0.00 $725.04 Res 2010-1 01/12/10 8 Cubic Yards: 8 Cubic Yards, 2 x week $135.70 $172.27 $0.00 $307.97 Res 2010-1 01/12/10 8 Cubic Yards, 3 x week $203.55 $258.38 $0.00 $461.93 Res 2010-1 01/12/10 8 Cubic Yards, 4 x week $271.40 $344.48 $0.00 $615.88 Res 2010-1 01/12/10 8 Cubic Yards, 5 x week $339.25 $430.64 $0.00 $769.89 Res 2010-1 01/12/10 8 Cubic Yards, 6 x week $407.10 $516.75 $0.00 $923.85 Res 2010-1 01/12/10 City of Fort Walton Beach, FL 213  Statistical Information FIVE-YEAR FINANCIAL FORECASTS Note: due to revenue constraints, all forecasts are predicated on a continued wage freeze over the five-year period. General F und R eserves (in millions) General F und B ud g et (in millions) $8 35% $20 $7 $18 30% $16 $6 25% $14 $5 $12 20% $4 $10 15% $3 $8 10% $6 $2 $4 $1 5% $2 $0 0% $0 2011est 2012 bud 2013 est 2014 est 2015 est 2016 est 2011est 2012 bud 2013 est 2014 est 2015 est 2016 est Restricted Committed/Assigned Wages Benefits Operating Capital Unassigned %of Expenditures (30%min req'd) Other Revenue The General Fund will fall short of its 30% General Fund revenues are anticipated to exceed disaster/emergency reserve level in FY’s 2013-2015. expenditures in FY 2015. Pro-Forma for Utilities Fund Pro-Forma for Sanitation Fund 2011-12 2012-13 2013-14 2014-15 2015-16 2011-12 2012-13 2013-14 2014-15 2015-16 Operating Income/(Loss) 1,131,061 1,178,062 1,252,459 1,335,863 1,384,999 Operating Income/(Loss) 677,317 689,707 619,121 549,278 461,308 Non-Operating Non-Operating Revenues/(Expenses) (236,674) (142,559) (51,759) 66,753 132,003 Revenues/(Expenses) 28,300 33,925 48,100 67,000 76,450 Income/(Loss) Before Income/(Loss) Before Operating Transfers 894,387 1,035,503 1,200,700 1,402,616 1,517,002 Operating Transfers 705,617 723,632 667,221 616,278 537,758 Contributions and Transfers (1,126,286) (1,135,317) (1,144,618) (1,154,199) (1,164,067) Contributions and Transfers (456,105) (456,105) (456,105) (456,105) (456,105) Change in Net Assets (231,899) (99,814) 56,082 248,417 352,935 Change in Net Assets 249,512 267,527 211,116 160,173 81,653 Net Assets - Beginning of Year 21,441,131 21,209,232 21,109,419 21,165,500 21,413,917 Net Assets - Beginning of Year 3,091,745 3,341,257 3,608,784 3,819,900 3,980,073 Net Assets - End of Year 21,209,232 21,109,419 21,165,500 21,413,917 21,766,852 Net Assets - End of Year 3,341,257 3,608,784 3,819,900 3,980,073 4,061,726 Pro-Forma for Golf Fund Pro-Forma for Stormwater Fund 2011-12 2012-13 2013-14 2014-15 2015-16 2011-12 2012-13 2013-14 2014-15 2015-16 Operating Income/(Loss) (109,124) (62,919) 2,952 76,392 138,878 Operating Income/(Loss) 146,199 141,260 134,884 119,850 97,349 Non-Operating Non-Operating Revenues/(Expenses) 89,727 94,321 97,681 101,058 104,534 Revenues/(Expenses) 3,000 3,375 5,400 8,100 9,450 Income/(Loss) Before Income/(Loss) Before Operating Transfers (19,397) 31,402 100,633 177,450 243,412 Operating Transfers 149,199 144,635 140,284 127,950 106,799 Contributions and Transfers (91,349) (89,424) (87,470) (85,486) (83,473) Contributions and Transfers (15,000) (15,000) (15,000) (15,000) (15,000) Change in Net Assets (110,746) (58,022) 13,163 91,964 159,939 Change in Net Assets 134,199 129,635 125,284 112,950 91,799 Net Assets - Beginning of Year 245,646 134,900 76,878 90,041 182,005 Net Assets - Beginning of Year 1,258,134 1,392,333 1,521,968 1,647,252 1,760,203 Net Assets - End of Year 134,900 76,878 90,041 182,005 341,944 Net Assets - End of Year 1,392,333 1,521,968 1,647,252 1,760,203 1,852,001 All enterprise funds are anticipated to generate positive net assets by FY 2014. 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 level and must be met for each individual fund budgeted. BEAL MEMORIAL CEMETERY PERPETUAL CARE FUND Accounts for funds accumulated to meet the requirements of maintaining the City owned cemetery. 215 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 The budget is prepared on a basis consistent with generally accepted accounting principles (GAAP) and generally follows the basis of accounting with few exceptions. 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 this budget and GAAP for governmental funds is that certain revenues and expenditures (e.g. compensated absences and depreciation) are not recognized for budgetary purposes, but are recorded in the accounting system at year-end. The difference to GAAP for enterprise funds is that debt principal payments and capital outlay are budgeted as expenditures for budgetary purposes while any depreciation and compensated absences are not budgeted. However, all these items are 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 incurred). 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 resulting in the acquisition of or an addition to the government’s general fixed assets. CAPITAL IMPROVEMENT PROGRAM (CIP) A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. The CIP includes equipment, vehicles, and construction projects valued over $25,000. 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. 216 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. 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 217  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 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. 218 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 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. 219 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. 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. 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 220  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, 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-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. 221 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 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. 222 “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. 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. 223  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 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 TIF – Tax Increment Financing TRIM – Truth In Millage 224  Resolution 2011- 27 A RESOLUTION OF THE CITY OF FORT WALTON BEACH, FLORIDA, ADOPTING THE MILLAGE RATE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2011 AND ENDING SEPTEMBER 30, 2012; AND PROVIDING AN EFFECTIVE DATE. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA, THAT: 1. Purpose The City of Fort Walton Beach held a public budget meeting on August 16, 2011 to discuss the FY 2011- 12 budget. The City held public budget hearings on September 6, 2011 and September 21, 2011 as required by Florida Statutes section 200.065. The Okaloosa County Property Appraiser has certified that the gross taxable value for operating purposes not exempt from taxation within the City of Fort Walton Beach is $ 1, 148, 835, 675. 2. Millage Rate The City hereby sets the FY 2011- 12 operating millage rate at 4. 5383 mills, which is 4. 38% less than the rolled- back rate of 4. 7463 mills. There is no voted debt service millage. 3. Effective Date This resolution shall take effect immediately upon approval by the City Council. 6,2 inie 9' 1 I aatl Ado ted Mike Anderson, Mayor Attest: Approved for form and legal sufficiency: J Helen Spencer, aP y Clerk Hay 4. c1 Dykes, Jr ity Att., ey 225  Resolution 2011- 28 A RESOLUTION OF THE CITY OF FORT WALTON BEACH, FLORIDA, ADOPTING THE BUDGET FOR CERTAIN EXPENDITURES, EXPENSES, CAPITAL IMPROVEMENTS AND CERTAIN INDEBTEDNESS FOR THE CITY OF FORT WALTON BEACH, FLORIDA, FOR THE YEAR BEGINNING OCTOBER 1, 2011 AND ENDING SEPTEMBER 30, 2012; AND PROVIDING AN EFFECTIVE DATE. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FORT WALTON BEACH, FLORIDA, THAT: 1. Purpose Prior to the beginning of a new fiscal year, the City is required to pass and adopt a budget for the operation of the City government. The City held a public budget meeting on August 16, 2011 to discuss the FY 2011- 12 budget. The City held public budget hearings on September 6, 2011 and September 21, 2011 as required by Florida Statutes section 200.065. 2. Tax Rate The City Council set the tax rate at 4. 5383 mills for property assessed as of January 1, 2011. 3. Adoption of Budget The document entitled " City of Fort Walton Beach FY 2011- 12 Adopted Budget", dated October 1, 2011, comprises the total amount of$ 37,935, 778 for all funds reported. The budget is being presented as a balanced budget whereby there are sufficient revenues to offset all estimated expenditures or expenses. All budget appropriations are based upon the total expenditure and/ or expenses even though the budget has been prepared based on line items and summarized to a categorical level. 4. Budget Amendments a. The City Council may make any amendments to the adopted budget, by resolution, as it may deem necessary and proper. b. Budget amendments requesting additional expenditures or expenses must also identify the corresponding funding source. 5. Budget Transfers Budget transfers shall be accomplished pursuant to Administrative Policy FIN- 13 as provided by Resolution 2011- 19 adopted by the City Council on August 16, 2011. 6. Debt Service Debt service for the General Fund will be paid from operating revenues and/ or transfers from the Debt Service Fund. Debt service for the Utilities, Golf, and Stormwater Enterprise Funds will be paid from operating revenues from these Enterprise Funds. 226 7. Carryovers a. Projects that were not completed during the prior fiscal year are carried forward and are funded with the corresponding carryover appropriations of the prior year. These are commitments anticipated to be incomplete as of September 30, 2011 and will be continued and made a part of the FY 2011- 12 budget. The document entitled " City of Fort Walton Beach FY 2011- 12 Grant & CIP Project Carryovers", dated September 21, 2011, comprises the total amount of$ 5, 352, 950 for all funds reported. b. Encumbrances ( open purchase orders) that were not completed during the prior fiscal year are carried forward and are funded with the corresponding carryover appropriations of the prior year. These are commitments anticipated to be incomplete as of September 30, 2011 and will be continued and made a part of the FY 2011- 12 budget. The document entitled " City of Fort Walton Beach FY 2011- 12 Encumbrance Carryovers", dated September 21, 2011, comprises the total amount of$ 1, 669, 288 for all funds reported. 8. Effective Date This resolution shall become effective on and after October 1, 2011. Lm d' ii al du AdoptJ. Mike Anderson, Mayor Attest: Approved for form and legal sufficiency: Helen Spencer, City ' erk ayw . Dykes, Jr. ' ity A(• mey 227  CITY OF FORT WALTON BEACH FY 2011-12 Grant & CIP Project Carryovers Council Meeting 09/21/11 Divison Project Amount Account Completion Right-of-Way Roadside Beautification Grant - Lewis Turner Blvd 18,522 001-1553-541-6355 Jan 2012 Streets Okaloosa Co Health Dept Grant - Bike Routes 19,307 001-1584-541-6351 May 2012 Streets FDOT LAP - Wright Pkwy Sidewalk 180,060 001-1585-541-6353 Dec 2013 Police Police OSSI Training - October 5,000 001-8500-519-6420 Oct 2011 Fire Fire Station 7 Renovations 20,188 001-8342-522-6214 Nov 2011 Recreation Arch & Eng for Design-Build Criteria 115,000 001-8117-572-6214 Dec 2011 Facilities City Hall & Annex Energy Efficient Lighting 5,183 001-8074-519-6300 Oct 2011 Facilities Council Chamber HVAC Unit 26,000 001-8082-519-6310 Nov 2011 Streets Neptune Court - Pave Dirt Road 16,259 001-8326-541-6351 Oct 2011 General Fund 405,519 CDBG Fair Housing 500 107-1900-554-5200 Apr 2012 CDBG World Changers 26,245 107-1930-554-4650 Aug 2012 CDBG Chester Pruitt 6,911 107-1940-554-5251 Aug 2012 CDBG Public Services - purpose TBD 2,143 107-1940-554-6997 TBD CDBG Infrastructure - purpose TBD 2,140 107-1950-554-6997 TBD CDBG Fund 37,939 CRA Nuisance Abatement Program 50,000 109-8000-552-3400 Mar 2012 CRA Replace Oyster Shell Archway at Heritage Park 50,000 109-8118-572-6310 Dec 2011 CRA Sidewalks - St. Mary, First, Third (WF0041926) 16,000 109-8306-541-6353 Oct 2011 CRA Soundside Affordable Housing Development 2,000,000 109-8607-552-6997 Dec 2012 CRA Fund 2,116,000 Sewer Defense Infrastructure Grant - Hurlburt Reuse Line 2,684,918 401-5421-535-6365 Jun 2012 Water Well Maintenance - Well 8 & 11 5,100 401-8500-533-4680 Dec 2011 Water Tank Maintenance Contract 50,000 401-8500-533-4680 Jul 2012 Sewer Lift Station Maintenance - LS 1 Wet Well & Pumps 13,375 401-8500-535-4680 Mar 2012 Sewer Lift Station Maintenance - LS 8 Wet Well & Pumps 13,375 401-8500-535-4680 Dec 2011 Sewer Pump Station Maintenance - PS 1 & 2 Flow Meters 2,576 401-8423-535-6402 Nov 2011 Utilities Fund 2,769,344 Golf Clubhouse Makeup Air System 14,000 404-8500-572-4645 Oct 2011 Golf Fund 14,000 Stormwater Okaloosa Co Health Dept Grant - Bioretention/Rain Garden 5,000 405-1583-538-6355 Dec 2011 Stormwater Neptune Court - Install Storm Drain 5,148 405-8326-538-6358 Oct 2011 Stormwater Fund 10,148 Grant & CIP Project Carryovers - All Funds 5,352,950 228  CITY OF FORT WALTON BEACH FY 2011-12 Encumbrance Carryovers Council Meeting 09/21/11 PO Date Vendor Description PO Balance Account Completion 72838 08/30/11 Law Enforcement Supply Mag-Lite Flashlights 534.00 001-0800-521-5200 Oct 2011 72908 08/29/11 Leon Uniform Company Equipment Bags 1,438.80 001-0800-521-5200 Oct 2011 72846 08/31/11 Lou's Police Distribution Glock 17 Handguns 2,045.00 001-0800-521-5233 Oct 2011 116326* 09/19/11 Duval Ford Police Patrol Car - qty 4 (pending CC approval 9/27) 90,648.00 001-0800-521-6403 Oct 2011 72917 08/31/11 DPMS Firearms AR-15 Rifles 2,595.00 001-0800-521-6406 Oct 2011 72877 09/01/11 SunBelt Fire Aerial Ladder Truck & Equipment 694,347.00 001-0900-522-6404 Nov 2011 72977 09/21/11 Professional Service Industries Asbestos Survey - 243 & 245 Hollywood Blvd 3,000.00 001-1500-519-3100 Nov 2011 72932 09/08/11 Professional Service Industries Lead Paint Survey - 243 & 245 Hollywood Blvd 1,500.00 001-1500-519-3100 Nov 2011 72934 09/08/11 Hatch Mott McDonald Prelim Site Investig, Storm/Environ Permit 143,485.00 001-5117-572-6214 Jan 2012 72692 08/17/11 D&D Air Conditioning Fire Station 7 A/C Repairs, Duct Work Repl. 3,150.00 001-5342-522-6214 Oct 2011 General Fund 942,742.80 116326* 09/19/11 Duval Ford Police Patrol Car - qty 3 (pending CC approval 9/27) 67,986.00 109-0800-521-6403 Oct 2011 70821 01/04/11 The Gail Easley Company Land Development Code Revisions 13,902.41 109-2000-552-3100 May 2012 70247 10/27/10 Goodwyn, Mills, & Cawood Brooks Street Parking-Consulting Services 2,900.00 109-5356-545-3100 Dec 2011 71041 01/31/11 Goodwyn, Mills, & Cawood Pedestrian Crosswalks 8,750.00 109-5602-541-6310 Feb 2012 71042 01/31/11 Goodwyn, Mills, & Cawood Downtown Streetscape 4,800.00 109-5602-541-6310 Feb 2012 69781 08/16/10 Lewis, Longman, & Walker CRA Board Legal Representation-Soundside 16,654.38 109-5607-552-3101 Dec 2011 69316 08/04/10 Soundside Apartments LLC Qualification, Pre-Closing Costs 146,810.00 109-5607-552-8105 Dec 2011 CRA Fund 261,802.79 69738 09/03/10 Goodwyn, Mills, & Cawood Standard Document Development 16,000.00 401-1300-536-3100 Oct 2011 72949 09/13/11 Berry's Construction of Shalimar Well 11 Roof Replacement 10,500.00 401-1310-533-6214 Dec 2011 72950 09/13/11 Thompson Pump & Manufacturing 400' Wellpoint System 11,311.66 401-1350-535-6402 Oct 2011 72374 07/11/11 Control Systems & InstrumentationWell 8 Electrical Upgrade 13,800.00 401-5026-533-4680 Nov 2011 69655 08/27/10 Hatch Mott MacDonald PS1 & Force Main Evaluation & Engineering 31,968.11 401-5031-535-3100 Dec 2011 72179 06/20/11 CH2M Hill Sanitary Sewer Evaluation Study 67,381.50 401-5032-535-3100 Dec 2011 67209 11/24/09 Hersey Meters Corporation Water Meter Replacement 23,906.00 401-5367-533-6368 Dec 2011 116291* 09/14/11 Hersey Meters Corporation Water Meter Replacement (PO 67211 chg order) 4,095.00 401-5367-533-6368 Dec 2011 70248 10/27/10 CH2M Hill Reclaimed Water Master Plan-RWSA Study 28,650.00 401-5396-535-3100 Nov 2011 116325* 09/14/11 Teledyne Isco, Inc Sewer Flow Monitors 50,000.00 401-5398-535-6402 Oct 2011 72763 08/25/11 The Water Spigot TCLP on Grit 1,130.00 401-5496-535-5200 Oct 2011 Utilities Fund 258,742.27 116290* 09/14/11 Hatch Mott MacDonald Stormwater Master Plan 205,000.00 405-1380-538-3100 Jun 2012 71896 05/16/11 Goodwyn, Mills, & Cawood Topographic Survey-Bioretention Retrofit 1,000.00 405-1583-538-3100 Dec 2011 Stormwater Fund 206,000.00 Purchase Order Encumbrance Carryover - All Funds 1,669,287.86 *requisition number; purchase order not yet issued 229 230