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Home My WebLink AboutFY 2009-2010 Adj. to Proposed Budget -r---qm.■•• .1 _,,, Kio-r------- k/E --- d 4 1 I I)÷ AP A �� • �1_ . . I I LI , _ _ Fil 11 . La li ........,, • ___ V ate_,, ..a_ _ -•a_..yam v _ . Ii lb, ,._ _ ell ._._ I CITY OF CAPE CANAVERAL I I I Fy 2009_2010 I Adjustments to the I I Proposed I As of September 10, 2009 I PLEASE RETURN TO III THE CITY CLERK 1 1 MEMO 1 1 To: Honorable Mayor and members r%uncil 1 From: Andrea Bowers, City Treasurer / Date: 2 September 2009 Re: Adjustments made to the Pro••Op 2009/10 Annual Budget I { At this point in the budget process we have held four workshops sessions to provide an I overview into each department's activities and resource requirements/requests. A Tentative Proposed Millage was set at the end of July. Notification of our first Public Hearing on the budget was sent out by the Property Appraiser's office and that meeting, scheduled for 1 September 10th is upon us. The overall value of Cape Canaveral's budget for 2009/10 has been reduced by$47,203. This reduction is 1 entirely within the General Fund. In an attempt to identify all of the adjustments/changes to the published Proposed Budget, I 2 have included here a printout of all of the line item pages for the various budgets of the City. Each projected expenditure item that has been changed during the budget workshop process is 1 highlighted. following is a brief overview of the changes: * The initial change made is the date of the first Public Hearing. It has been changed from the 2nd to the 10th of September. * Total Revenues have been reduced for the following reasons: State Shared Revenue projections were reduced by the budget office in Tallahassee. These i _ include State Sales Tax Revenue Share, Municipal Gas Tax Revenue Share and the Local 1/2 Cent ISales Tax. 1 Brevard County agreed to continue to pay the EMS Revenue Share at 70%of historical payments. Recreation Revenues have been readdressed and adjusted to reflect more accurately what will - be expected over the coming year. 1 Garbage and Recycling revenues have been adjusted to reflect the new contract and reduced — fees of Waste Pro. ICash Forward is reduced. This reduction reflects a net reduction in operating expenditures for — the General Fund. I , 1 1 1 1 i * The premium rates have been received from Health First for the coming year and are less than projected. Life and Health Insurance has been reduced in all departments. j * A new account, "Banking Fees" has been established in the Administration Department budget. 3 These investment fees, which average around $700 per month, have historically been charged to Operating Supplies. In order to provide a better picture of the department's spending, I have I separated them to their own account. This does not reflect a change in the bottom line of the department's budget as the funding was simply reclassed. k * The Audit Expense account in both the General Fund and the Waste Water Enterprise Fund have I been reduced to reflect the reduction in the quote for annual services. a * The Police Service Contract was reduced reflecting the reduction in staff of one front desk officer Iposition. I * Professional Services in the Community Development Department has been increased to provide the funding for the first half of the accreditation process. 1 * The Contract Services- Umpires line item was not transferring over to the main Budget document. I This has been corrected and the amount is now represented in the Proposed Budget. I 1 * The Contract Garbage and Recycling Services have been adjusted to reflect the new Waste Pro pricing. I * The Personal Services for the Waste Water Enterprise Fund have been corrected to reflect eflect the actual costs of the department's staff. These corrections affect most of the line items in the Personal IServices section. I * The Contingency account in the Waste Water Enterprise Fund has been adjusted to reflect the net changes to the fund's budget. I * The Contingency account in the Storm Water Enterprise Fund has been adjusted to reflect the changes to the Insurance account. As always, please contact me with any questions or concerns. If you see that I have overlooked a change, please let me know as soon as possible, so that it can be corrected prior to the first Public Meeting. I / I I 1 III I FISCAL YEAR BUDGET 2009/10 TENTATIVE BUDGET ADOPTION SCHEDULE 7/1/2009 Draft budget document submitted to City Council. I Workshops and Special Hearings 7/9/2009 First Special Council Workshop Budget Review Meeting 5:30 - 8.00 p.m. ■ 7/14/2009 Second Special Council Workshop Budget Review meeting 5:30 -8:00 p.m. 7/16/2009 Third Special Council Workshop Budget Review meeting 5:30 -8:00 p.m. • p Forth Special Council Workshop Budget Review meeting 5:30 -8:00 p.m. (If needed) .a. 7/28/2009 Special Council meeting —Tentative, Proposed Millage rates established 5:30 p.m. I I NOTE: Per"Truth in Millage Compliance,the highest intended millage rate must be proposed at this meeting. Any ad-valorem tax rate(s)can be lowered from the initial tax rate proposal; however, no tax rate can be increased after this meeting. ▪ II 8/4/2009 DR-420 DUE TO COUNTY PROPERTY APPRAISER 9/10/2009 Special Council meeting at 5:30 p.m. First Public Hearing on the Budget; Adoption of the Proposed Budget and Tentative Millage Rates. • 9/17/2009 Publication of legal advertisement in Florida Today regarding Adoption of Proposed Budget and Tentative Millage Rates. I1 9/21/2009 Special Council meeting at 5:30 p.m. Second Public Hearing on the Budget; Adoption of the Final Budget and Final Millage Rates. I I 9/24/2009 Certified copies of resolution(s) adopting Final Millage Rate(s)forwarded to Brevard County Property Appraiser and Tax Collector. This MUST be done within 3 days of final adoption. • I DR 487 TRIM Compliance package due to State of Florida Department of Revenue. DR 422 Certification of Taxable Value forwarded to State of Florida Department of II Revenue when received from Brevard County. • I Hearing Information (from the FDOR 2009 TRIM Compliance Workbook) Scheduling and Advertising To adopt a millage rate and budget, taxing authorities must hold two public hearings. The first or"tentative" hearings is advertised on the Notice of Proposed Property Taxes (TRIM Notice) that the property appraiser mails. The TRIM Notice is the only advertisement required for the tentative hearing. All hearings must be held after 5:00 P.M. Monday- Friday or anytime on Saturday. No hearings may be held on Sunday. Taxing authorities must advertise their final hearing within 15 days of adopting a tentative millage and budget. You ii II must hold the final hearing within 2 to 5 days after the advertisement appears in the newspaper. The Board of County Commissioners (BSS) cannot schedule its hearings on days scheduled for hearings by the School Board. The school board has first priority of a hearing date and the BCC has second. The hearing dates a II scheduled by the BCC and the school board cannot be used by any other taxing authority within the county for its public hearings. 1V • 11 i , At The Hearing In the hearings, the first substantive issues discussed should be: I * The percentage increase in millage over the rolled-back rate needed to fund the budget, if any. r * The reasons ad valorem tax revenues are being increased. 1 1 At all hearings, the governing body will hear comments about the proposed tax increase and explain the reasons for the proposed increase over the rolled-back rate. The public can speak and ask questions before the governing body adopts any measures. 1 At both the tentative and final hearings, the governing body must adopt its millage rate before it adopts a budget. 4 The millage rate and budget must be adopted by separate votes at the advertised hearing. 1 For each taxing authority levying millage, you must publicly read at the hearing before the adoption of the millage levy resolution or ordinance, the * Name of the taxing authority 1 * Rolled-back rate * Percentage of increase over the rolled-back rate , * Millage rate to be levied The final millage rate cannot exceed the tentatively adopted millage rate. The entire TRIM process must be completed within 101 days. Maximum Millage Limitation Requirements In addition to the TRIM requirements, local governments must also conform to the maximum millage limitation requirements first imposed by the Legislature in 2007. The requirements for 2009 and thereafter are listed below. 1 Maximum millage requirements for operating millages for all local governments except school districts: By Majority Vote lTaxing authorities may levy a maximum millage equal to a rolled-back rate calculated using the prior year taxes that would have been levied if the maximum majority vote millage rate had been adopted. HOWEVER, if a higher rate was adopted, the rolled-back rate would be based on the adopted rate. This millage rate is then adjusted for the change in 1 per capita Florida personal income to calculate the current year's maximum majority vote millage. The above adjustments to the rolled-back rate are only for determining the maximum millage. They do not affect the rolled-back rate used for TRIM purposes. 1 By Two-Thirds Vote Taxing authorities may levy a millage not more than 110% of the majority vote maximum millage rate. By a Unanimous Vote or a Referendum 1 Taxing authorities may levy any millage not more than their constitutional or statutory maximum millage. 1 I I ' V 1 i I City Of Cape Canaveral I2009-10 Fiscal Year Budget Budget Summary I 2006-07 2007-08 2008-09 2009-10 Fund Actual Actual Budget Requested Change General Fund 11,168,270 8,079,437 9,329,792 8,836,614 -5% I Sewer Enterprise Fund 3,099,834 4,931,830 3,066,038 3,273,217 7% Stormwater Enterprise Fund 476,718 374,597 603,800 492,960 -18% Library Fund 71,135 65,257 59,263 50,061 -16% I Beautification Fund 535,669 493,112 788,614 16,950 2,294 1,920 853,895 8% Fire Trust Fund 1,000 -48% Police Education Fund 4,170 2,350 3,000 4,000 33% I Capital Expansion Fund 172,643 76,650 27,720 20,505 -26% Law Enforcement Trust Fund 19,232 4,719 6,930 41,000 492% Totals 15,564,622 14,030,247 13,887,077 13,573,253 -2% Budget Summary 1 18000000 l 16000000 - I14000000 12000000 I10000000 8000000 I 6000000 4000000 2000000 I0 2006-07 2007-08 2008-09 2009-10 I ❑Fund •General Fund I ❑Sewer Enterprise Fund ❑Stormwater Enterprise Fund I •Library Fund 0 Beautification Fund I •Fire Trust Fund O Police Education Fund I •Capital Expansion Fund ❑Law Enforcement Trust Fund I vii I I - General Fund Revenues ICash Forward Other Financing Sources - ' Misc. Revenues ' Interest Income - Fines& Forfeitures , Garbage&Recycling Fees Recreation Fees , Charges For Services ' ILocal Shared Revenues ' State Shared Revenues IFederal Grant(s) State Grant(s) I Permits and Licenses Communications Services Tax I Public Service Taxes Franchise Fees Local Option Gas Tax IAd Valorem Tax-Fire/Rescue Ad Valorem Tax-Police I - 400,000 800,000 1,200,000 1,600,000 I Revenues IThe municipalities ability to raise revenue comes from three different sources. Some are constitutionally granted, such as the ad valorem tax. Others are granted by the Legislature. These include Alcoholic Beverage License Tax, Local 1/2 Cent Tax, the State Revenue Sharing Taxes, Mobile Home License Taxes, the Communications Services Tax, the Local Option Gas Tax I and the Business Receipts Tax. Under Florida's constitution, local governments possess strong home rule powers. These powers allow the municipalities to utilize a variety of revenue sources. These include franchise fees, impact fees, special assessments and user fees. IThe total funds budgeted in the General Fund: $ 8,836,614 IFollowing is a brief description of the revenues received by the City. I 2 I I Ad Valorem Taxes IAd valorem taxes are imposed on the assessed value of property, both real and tangible, held in the City. In most cases ad valorem taxes are considered general revenue for general purpose local governments. This is not the case in Cape I Canaveral. The ad valorem taxes imposed by the City of Cape Canaveral have been approved by the voters for specific purposes. In this area Cape Canaveral is unique to the State of Florida. As the economic conditions of the country have declined, so have the property values in Cape Canaveral. As the chart below I shows, the housing bubble has had a great impact on the revenue levels for property taxes. ITaxable Assessed Value I 1600000 1400000 - 0 1200000 1 1000000 800000 600000 •Taxable Assessed Value I 400000 200000 . . . . . . . . . Ql o rl N m V Lt-) l0 r-, c0 Ql I rn o 0 0 0 0 0 0 0 0 0 rn o 0 0 0 0 0 0 0 0 0 c-1 N N N N N N N N N N IThe two ad valorem taxes imposed for use within the General Fund are: Police Ad Valorem I This tax was established by referendum vote at the General election of November 6, 1990. This tax was put into place to provide the funds required to keep pace with the increasing requirements of providing adequate Police protection to the citizens of Cape Canaveral. The original ad valorem cap was .5000 mills. This cap was raised to 1.000 mill in a November 8, I1994 referendum. It was raised again to 2.000 mills on November 5, 2002. Fire/Rescue Ad Valorem I This tax was also established by referendum vote at the general election of November 6, 1990. This tax was put into place to offset the cost of the contract with Cape Canaveral Volunteer Fire Department and to provide the funding to purchase the fire trucks and other firefighting equipment for the department to carry out the contract. The original cap on the tax was .2500 mill. This cap was raised to .5000 mill in a November 8, 1994 referendum. On November 6, 2001, this cap was again raised to 1.5000, where is remains today. The proposed budget maintains the Police and Fire/Rescue Ad Valorem taxes as their current levels of 1.4166 and 1.2715 Irespectively. 2008-09 1 2006-07 2007-08 2008-09 Adjusted 2009-10 Code Account Actual Actual Budget Budget Req. Change 311111 Ad Valorem Tax - Police 2,142,316 1,995,300 1,808,049 1,808,049 1,505,726 -17% I311112 Ad Valorem Tax - Fire 1,398,734 1,388,991 1,622,853 1,622,853 1,351,497 -17% 311115 Ad Valorem Tax - Police Delinquent - - - 23,625 - -100% 311125 Ad Valorem Tax - Fire Delinquent - - - 21,100 - -100% 3 i I 319122 Fire/Rescue Tax Penalty 2,756 3,702 2,000 2,000 1,500 -25% I319212 Police Tax Penalty 4,144 5,362 1,500 1,500 1,600 7% General Fund Ad Valorem Tax Revenue I2,500,000 I2,000,000 """'"••■•■..-- 1,500,000 - —Fire/Rescue I1,000,000 —Police 500,000 I - , 2006/07 2007/08 2008/09 2009/10 I ILocal Option Gas Tax The Local Options Gas Tax is a tax on gasoline and diesel fuel purchased within the county. Proceeds from this tax may be used to fund transportation expenditures. This tax is divided up into three distinct parts. I * The first part of the tax is 1 cent on every net gallon of motor and diesel fuel sold within the county. Known as the Ninth-Cent Fuel Tax, this tax must be authorized by ordinance or voter approval on a countywide referendum. IBrevard County does not collect this tax. * The second part of the tax is a 1 to 6 cent tax on every gallon of motor and diesel fuel sold. As with the first 1 cent, this tax must be authorized by ordinance or voter approval on a countywide referendum. To make intra-state I commerce more competitive, the Legislature has authorized all county governments to collect this tax on all diesel fuel sold, without the county authorization. Brevard County collects this local option for both gasoline and diesel fuels. I * The third part of the tax is a 1 to 5 cent tax on motor fuel only. Diesel fuel is not included here. This also must be adopted by ordinance or countywide referendum. Brevard County does not collect this tax. This tax is distributed by the State to the counties and municipalities monthly. The distribution to the municipalities is determined by inter-local agreement or a formula utilizing the municipalities transportation expenditures and local populations. Brevard County utilizes the latter and Cape Canaveral's percent of share of the municipalities portion is 3.70416819%. This has increase for FY 2009/10 in part due to the road repaving done in FY 2007/08. 2008-09 I 2006-07 2007-08 2008-09 Adjusted 2009-10 cyo Code Description Actual Actual Budget Budget Req. Change 312410 Local Option Gas Tax 256,561 250,773 263,928 230,733 318,704 38% I I I 4 • t Franchise Fees ti ' Franchise fees, as with other special assessments and fees are not categorized as taxes and thus are not subject to the state legislature. The franchise fees collected by the City of Cape Canaveral include Florida Power& Light, City Gas Company and Waste Management. These fees are collected according to franchise agreements that allow a company to operate exclusively within the City. These fees are set at 6% of gross receipts excluding bad debts, taxes and fees for both Florida Power& Light and City Gas. The franchise agreement with Waste Management only addresses the roll-off services. These fees are collected at a rate of 5%. These revenues may be used for any public purpose. 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 I Code Description Actual Actual Budget Budget Reg. Change 313100 FP&L Franchise Fee 683,177 692,501 736,132 736,132 706,000 -4% 313300 City Gas Franchise Fee 37,053 36,606 32,000 32,000 32,000 0% I313700 Waste Management Franchise Fee 27,430 29,304 30,000 30,000 30,000 0% I Public Service Taxes The City, by authorization of the State Legislature, collects taxes levied upon the purchases services provided within the City. ' Taxes are allowed to be collected at a maximum rate of 10% on electricity, metered natural gas, liquefied petroleum gas either I metered or bottled, and water service. The City collects a 10%tax on liquefied petroleum (bottled gas)and electricity. These revenues may be used for any public purpose. I 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 Code Description Actual Actual Budget Budget Reg. Change 314100 FP&L Utility Fee 665,470 663,907 651,572 651,572 630,000 -3% „ ' 314400 Bottled Gas Utility Fee 33,826 27,583 30,000 30,000 33,000 10% 1 I Communications Services Tax The taxes on communications such as telephone, cable, direct-to-home satellite and related services was restructured in ' 2001. Prior to that time these services were included in the Public Service Tax and Franchise Fee category. After 2001 these ' services were consolidated and one tax is imposed on the retail sales of communications services which originate and terminate in the state. The local tax rate varies from municipality to municipality. The City of Cape Canaveral imposes a rate of 5.22%. This rate requires that the City cannot impose any permit fees for services that utilize local right-of-ways. These taxes are collected by the State and redistributed, less the Department of Revenues administrative cost deduction, on a monthly basis. These revenues may be used for any public purpose. I 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 % Code Description Actual Actual Budget Budget Reg. Change 315100 Communication Services Tax 542,680 555,559 595,362 595,362 567,660 -5% i Permits and Licenses This category can be divided into two distinct sections. One group collected utilizing home rule authority and the other using the authority granted by the Legislature. • , I 5 yl II The first is collected by Legislative authority. These include both County and Local Business Tax, formerly Occupational I License Tax. Thee taxes are regulated by the State and are subject to a 5% cap on any annual increases in rates. These licenses are not considered regulatory and cannot be withheld due to local code violations. Other avenues include code enforcement must be used to maintain local zoning. These revenues can be used for any public purpose. ' The second category includes Building and Fire permits and are collected with home rule authority. These fees are , considered regulatory and are imposed pursuant to the local government's police powers in the exercise of its sovereign functions. The revenues collected from this category are directly connected to the service they provide. The fee cannot Iexceed the cost of the regulatory activity and are intended to cover the City's expended costs for the activity. 2008-09 ' 2006-07 2007-08 2008-09 Adjusted 2009-10 % Code Description Actual Actual Budget Budget Req. Change 321100 Local Business Tax Receipts 65,043 65,137 67,000 67,000 67,000 0% '? t 321110 County Business Tax Receipts 6,486 7,254 6,000 6,000 6,000 0% t 322100 Building Permits 117,189 75,368 75,000 75,000 72,500 -3% ' 329100 Fire Alarm Permits 2,125 1,988 2,000 2,000 2,200 10% State Grants ` ' These are grants awarded by State agencies for specific capital improvement. The City has made many improvements to its , parks and recreations facilities utilizing FRDAP(Florida Recreation Development Assistance Program)grants. These funds have been used to develop Manatee and Banana River parks as well as Patriot's Park. Canaveral City park has received I numerous upgrades utilizing these grant funds. Other State grants utilized by the City include the Saint Johns River Water Management District and Florida Department of IEnvironmental Protection. These grants have been used to improve our Storm water system and utilize the reuse water created by our Waste Water Treatment Plant. They have also provided the funding to build the pedestrian bridges on the East I and West sides of Astronaut Blvd. over the Canaveral Ditch. There are no State Grants budgeted in the General Fund for the coming year. 4 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 % Code Description Actual Actual Budget Budget Req. Change 334700 Recreation Grants 25,300 106,000 5,707 112,497 - -100% 1 IFederal Grants Federal grants includes any funding from the Federal Government and it's agencies. The City has utilized funding from the Department of Justice to add Police officers and is currently budgeting grant revenue from the Army Corp of Engineers to T ' clean up the City land at the end of Longpoint Road. FEMA funds from the federal government are also included in this category. j 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 cyo z Code Description Actual Actual Budget Budget Req. Change u! ' 331300 Army Corp of Engineers - - 113,000 - 113,000 100% 331250 Federal Stimulus Funds 181,563 100% 331500 Federal Disaster Relief(FEMA) 1,439 - - - - 0% I 6 I State Shared Revenues I Municipal Revenue Sharing Program The Florida Revenue Sharing Act of 1972 was an attempt by the Legislature to ensure a minimum level of revenue parity across units of local government. 1.3409% of sales and use tax collections and 12.5% of the state alternative fuel user decal I fee collections and the net collections from the one-cent municipal fuel tax are used to create this revenue share. These funds are collected by the State into a trust to be distributed according to a formula to all municipalities that meet the requirements for the revenue share. In order to be eligible to receive the revenue share a municipality must have satisfied a I number of requirements. A report is submitted each year in June by the City stating that it has submitted its financial statements for the preceding year to the Department of Financial Services and that it is following all State guidelines concerning its financial reporting. I Once the City is eligible the funds are distributed using the following equally weighted factors: adjusted municipal population, municipal sales tax collections and the municipalities relative ability to raise revenue. The ability to raise revenues is determined using the per capita taxable real and personal property valuation and the population as they compare to the State Iaverages. The Sales taxes can be used for any public purpose but the fuel taxes must be used for transportation needs. These revenues have been declining recently due to the economic conditions. IMobile Home Licenses These are the taxes derived from annual license plates sold within the municipality for mobile homes and park trailers and all I travel trailers and fifth-wheel trailers exceeding 35 feet in length. One half of the proceeds are remitted to the respective district school board and the other half go to the respective municipality. I Alcoholic Beverage License Tax 38% of the annual state license tax levied on manufacturers, distributors, vendors, brokers, sales agents, and importers of alcoholic beverages and collected within the City is given to the City. This revenue can be used for any public purpose. Local 1/2 Cent Sales Tax The primary purpose of this revenue share was to provide relief from ad valorem and utility taxes in addition to providing I counties and municipalities with revenues for local programs. Funds are allocated to the municipalities based on a formula using the populations of both the municipality and the county in which it resides. 2008-09 I2006-07 2007-08 2008-09 Adjusted 2009-10 % Code Description Actual Actual Budqet Budqet Req. Change 335121 State Sales Tax Revenue Share 180,522 191,136 172,076 162,505 160,438 -1% I335122 Municipal Gas Tax Revenue Share 67,925 71,365 62,456 58,982 58,143 -1% 335140 Mobile Home Licenses 4,681 4,668 4,400 4,400 4,600 5% I 335150 Alcoholic Beverage License Tax 8,653 53 8,098 49 9,500 50 9,500 9,500 0% 335180 Local 1/2 Cent Sales Tax 3,040 6,223 4,233 463,041 441,497 -5% I I I . 7 I ' State Shared Revenues I800,000 - I700,000 600,000 I2006/07 2007/08 2008/09 2009/10 I 1 Local Shared Revenues I County EMS Revenue Share These are First Responder funds that Brevard County collects. Under an agreement with the Cape Canaveral Volunteer Fire Department, the County shares these funds with the City. This is due in part because CCVFD provides first responder services when needed to the County. I The Brevard County Board of County Commissioners have reduced the distribution to 70% of past payments. 2008-09 I 2006-07 2007-08 2008-09 Adjusted 2009-10 Code Description Actual Actual Budget Budget Req. Change 338201 County EMS Revenue Share 37,631 38,129 35,000 35,000 24,500 -30% I Charges For Services I Charges for services are fees that would offset the expenditures the City makes to perform the tasks involved. These fees are only used to fund the activity and are not used for general public purposes. I Fire Inspection Fees Per the City code all commercial buildings and condominiums within the City must be inspected for safety and fire hazards. This fee offsets the expense of maintaining a trained inspector within the Fire Department to perform the inspections. The cost Iof the inspections is set by Cape Canaveral Fire Protection and Prevention Code. Community Appearance Fees 1 The Community Appearance Board is tasked with reviewing the architectural specifications of new and renovated buildings within the City in an effort to protect and enhance the City's cultural character and aesthetic beauty. The fee offsets the Iexpenditures required to perform this task. Zoning Fees ' This is a fee charged to review or revise a zoning issue as it affects new construction. I 8 I 1 Lot Clearing & Mowing Fees I The City offers a lot mowing service to absent property owners. The work is done by the contracted lawn service used by the City to maintain the medians, right-of-ways and City property. Property maintenance violators are also charged a fee when the City takes a proactive stand on neglected lots. { , Site Plan Review Income , In the process of developing a property, the City requires an engineering review of the construction site plans. This fee is in Iplace to cover the City's expenditures. 1 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 Code Description Actual Actual Budget Budget Req. Change 329200 Fire Inspection Fees 22,223 20,111 10,000 10,000 10,000 0% 329300 Community Appearance Fees 1,895 795 1,000 1,000 500 -50% 329301 Zoning Fees 1,500 2,500 1,000 1,000 400 -60% fi 343901 Lot Clearing & Mowing Fees 1,523 - 500 500 2,000 300% • 369200 Site Plan Review Income 36,019 20,689 9,680 9,680 15,725 62% ' Recreation Fees Recreation Programs The Recreation Department offers a wide variety of classes for all ages. These range from Ballroom dancing to taekwondo z instruction. These classes are provided using contract services. The Recreation Department retains 25% of the class fee to offset general maintenance on the facility. 's I Tennis Court Rentals There are five lighted tennis courts located at the Recreation Complex. These courts are available to the general public 365 days a year. A small fee is charged during the week. The courts are open on holidays and weekends at no charge. IRacquetball Court Rentals There are three lighted racquetball courts located at the Recreation Complex. As with the tennis courts, they are available to the general public when not in use for league or tournament play. Weekends and holidays are no charge. y Shuffleboard Court Rentals There are twelve lighted shuffleboard courts at the Recreation Department. These are available for open play at a nominal charge Monday through Friday. Tournament Income Twice a year, in Spring and Fall, the Recreation Facility holds an open Racquetball tournament. The Fall tournament is considered the Recreation Department's anniversary tournament. The Spring Tournament is a memorial tournament for Mike Reynolds, a deceased Tournament Director. These tournaments have been held for the past 34 years and have gained in popularity. It holds the record for the longest running outdoor racquetball tournament, held at the same site, in all 50 states. The net income received for the tournament entry fees, after court fees and other tournament expenses, is divided three ways. The City retains 25% and the remaining 75% is divided between the tournament Directors. Recreation Equipment Rentals The Recreation facility maintains an inventory of shuffleboard, tennis and racquetball equipment which is available for use at a Iminimal fee. I i 9 1 4 I Tennis/Racquetball Leagues I For those that wish to play on a sports league, the Recreation Department offers numerous leagues, organized by the player's ability. A small fee is charged per league. I Athletic League Income This revenue is derived from the softball and football leagues organized at City Park fields. These fees are established to offset the expenditures for supplies and umpire services required. ISummer Camp Registration A new activity, the Recreation Department is offering 10 weeks of summer camp for the general public. The camp day goes 1 from 9 am to 3pm, five days a week. The cost per child is $25.00 per week. This day camp is located at the Youth Center. I Recreation Special Events These activities include Movies in the Park, Community Celebration and Vendor Expo, Fall Festival, Health Fair. Kids Community Awareness Day, Easter Egg Hunt, Christmas Tree Lighting, Reindeer Run, Halloween Monster Mash, Traveling Skate Park and Rockin' Skate Jam. While most activities are free to the public, some charge nominal fees. I Recreation Facility Rentals IThe facilities include the pavilion at Manatee Park and rental of the Multi-purpose room at the Recreation Complex. 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 % 1 Code Description Actual Actual Budget Budget Req. Change 347211 Recreation Programs 10,722 8,681 7,775 7,775 12,000 54% 347260 Tennis Court Rentals 5,663 5,161 5,250 5,250 5,500 5% I347291 Racquetball Court Rentals 5,958 5,056 11,400 11,400 3,800 -67% 347292 Shuffleboard Court Rentals 1,296 1,384 2,175 2,175 1,800 -17% I 347293 Tournament Income 9,148 9,010 9,500 9,500 9,300 -2% 347295 Recreation Equipment Rentals 213 219 125 125 80 -36% 347296 Tennis/Racquetball Leagues 5,098 6,411 7,400 7,400 5,000 -32% I 347297 Athletic League Income 7,720 7,254 11,550 11,550 5,600 -52% 347298 Summer Camp Registration 4,125 4,125 4,600 12% 347490 Recreation Special Events 121 - 100 100 100 0% 1 347590 Recreation Facility Rentals 3,100 2,501 3,950 3,950 4,400 11% I Garbage and Recycling Fees Garbage Revenue These are fees collected monthly for contracted garbage collection. Billing is done by the City of Cocoa. These fees are Ipassed through and paid to the contractor. Recycling Fee Revenue I These are fees collected monthly for contracted recycled garbage collection. As with garbage collection, billing is done by the City of Cocoa and the fees are passed through and paid to the contractor. I I 10 1 I Recycled Product Revenue I Once the recycled materials are picked up by the contractor, they are taken to a recycle center and deposited. These items are sorted and sold to manufacturers that utilize them in the production of new products. The net income from the sale of items to the producer are returned to the City. We have not had revenue recently from this source and no revenue is budgeted ithis year. 2008-09 I Code Description 2006-07 2007-08 2008-09 Adjusted 2009-10 Actual Actual Budget Budget Req. Change 343400 Garbage Revenue 709,524 713,736 727,152 727,152 690,000 -5% I 343450 Recycling Fee Revenue 170,689 170,592 189,146 189,146 166,300 -12% 343451 Recycled Product Revenue 35,698 6,760 33,000 0% IIFines and Forfeitures Fines and Forfeitures I This represents revenue received for citations issued by the Sheriffs Department within the City limits. These range from speeding and roadway tickets to citations for open containers. These funds are collected by the Brevard County Clerk of Courts office and distributed to the City generally twice a month. Fines - Parking Tickets These are fines collected from parking tickets issued by the Sheriffs Department within the City limits. These funds are Icollected by the Brevard County Clerk of Courts office and distributed at the same time as Fines and Forfeitures above. Violations of Local Ordinances IThese are funds collected from Code Enforcement action. 2008-09 I Code Description 2006-07 2007-08 2008-09 Adjusted 2009-10 cyo Actual Actual Budget Budget Req. Change 351100 Fines and Forfeitures 23,042 17,926 14,717 20,517 29,000 41% - I 351101 Fines - Parking Tickets 10,678 8,283 8,283 10,000 21% 354100 Violations of Local Ordinances 149,153 6,197 1,000 21,000 10,000 -52% IInterest Income from Investments Interest Income from Investments I Gross interest income from General Fund investments. Most is kept with the Special Purpose Investment Account(SPIA), a pooled investment fund run by the State Treasury. A small balance is contained in the State Board of Administration (SBA). This pool is also run by the State. All funds in the SBA are contained in Fund B and unavailable for withdrawal. I Interest Income on Tax Coll.- Police I This is interest paid by the property owners on Police ad valorem taxes paid in arrears. These funds are paid to the County Tax Collector and passed through to the City. I Interest Income on Tax Coll.- Fire This is interest paid by the property owners on Fire/Rescue ad valorem taxes paid in arrears. These funds are paid to the County Tax Collector and passed through to the City. I 11 I i I 1 2008-09 2006-07 2007-08 2008-09 Adjusted 2009-10 I Code Description Actual Actual Budget Budget Req. Change 361100 Interest Income from Investments 330,562 162,346 199,000 122,000 120,000 -2% 361310 Interest Income on Tax Coll.- Police 4,267 3,241 3,000 3,000 700 -77% 1 361311 Interest Income on Tax Coll.- Fire 2,786 2,255 1,875 1,875 600 -68% I Miscellaneous Revenues Sale of Maps and Publications These include fees collected from the sale of City maps and publications. Two books have been written by our citizens and are offered for sale at the Clerk's Office. These are, "The History of The City of Cape Canaveral and The Cape Canaveral Area" by Ann Hatfield Thurm and "Lessons Learned in Planning &Zoning" by Lamar Russell. I Copies of Ordinances and Photo Copies Reproduction of Council minutes, ordinances and photo copies of City documents are available. The charge for this is .15 per page to cover the cost of supplies. IInvestigative Fees These are costs incurred by the City through the activities of the Sheriffs Office and recovered from defendants through the F ' court system. Vending Machine Income IVending machine income is no longer received by the City. All vending machines are placed and services by outside contract with minimal charge for the product. IRetail Sales - Recreation Center Net receipts from the sale of sporting goods at the Recreation Complex. Sale of Promotional Items Sale of license tags, t-shirts and other items that promote the City. Concurrency Fees I These are fees collected for the concurrency evaluation process preformed by the Community Development Department as part of the building process. Sale of Fixed Assets ' Income generated through the sale of fixed assets held by the City. i Miscellaneous Income All non-itemized revenue funds. Refund of Prior-Year Expenditure I Refund of expenditures made in a prior year. I 12 > i I 2008-09 I 2006-07 2007-08 2008-09 Adjusted 2009-10 % Reg. Ch Code Description Actual Actual Budget Budget Change 341300 Sale of Maps and Publications 180 71 100 100 25 -75% I 341400 Copies of Ord. and Photo Copies 1,940 449 200 200 200 0% 342101 Investigative Fees 34,626 40,798 30,000 30,000 30,000 0% 360200 Vending Machine Income 1,383 12 - - - 0% 360300 Retail Sales- Recreation Center 288 379 300 300 230 -23% 360400 Sale of Promotional Items - 23 150 150 25 -83% 360410 Concurrency Fees 1,060 400 1,000 1,000 250 -75% I364490 Sale of Fixed Assets 945 103 2,000 2,000 2,000 0% 369100 Miscellaneous Income 39,376 5,998 3,000 3,000 1,000 -67% IR 369300 Refund of Prior-Year Expenditure 1,636 6,867 1,000 1,000 1,000 0% II Revenue From Other Sources IPrivate Contributions ' These are funds contributed by citizens, clubs and organizations. These are generally contributed for a specific purpose or activity. Transfer from WWTP 1 $125,000 is transferred from the Waste Water Treatment Fund to the General Fund to help defray the costs of administration services provided by the City Clerk's, the City Treasurer's and the City Manager's offices. 1 2008-09 1 2006-07 2007-08 2008-09 Adjusted 2009-10 Code Description Actual Actual Budget Budget Reg. Change 366220 Private Contributions 1,018,130 885 - 3,598 1,500 -58% 1 380100 Transfer from WWTP 125,000 125,000 125,000 125,000 125,000 0% 1 ICash Forward These are reserve funds from Fund Balance, brought into the budget to purchase capital that might not be funded through the Icurrent year's revenue receipts. These funds are not used for operating purposes as they are not reoccurring revenues. Fund Balance I Unreserved, Undesignated Fund Balance $ 5,489,198 This figure is taken from the Certified Annual Financial Report(CAFR)for the fiscal year 2007/2008. It represents the cumulative total of revenues received in excess of expenditures made. These are funds II that are available for use. The GAAFR defines Fund Balance as follows: Governmental funds report the difference between their asset and liabilities as fund balance, which is divided into reserved*and j unreserved portions. The function of reserved fund balance is simply to isolate the portion of fund Ibalance that is not available for the following period's budget, so that unreserved fund balance can serve as a measure of current available financial resources. I , i 13 1 f I Designations to Unreserved Fund Balance tUnreserved fund balance may be subdivided into designated and undesignated portions. Designations represent management's (Council's) intended use of resources and should reflect actual plans approved by the government's senior management. Expressed another way, designations reflect a Igovernment's self-imposed limitations on the use of otherwise available current financial resources. IGeneral Designated Fund Balance $ (1,760,002) 1 It is essential that governments maintain adequate levels of fund balance to mitigate current and future I risks (e.g., revenue shortfalls and unanticipated expenditures)and to ensure stable tax rates. Fund balance levels are a crucial consideration, too, in long-term financial planning. Credit rating agencies carefully monitor levels of fund balance and unreserved fund balance in a government's general fund to I evaluate a government's continued creditworthiness. Established at 20% of the General Fund Operating Budget. These funds are designated to provide for unbudgeted events. IDesignated Appropriated Fund Balance Budgeted in current fiscal year $ (1,328,405) These funds have been budgeted in the current year's budget and are considered spent. Specified Designated Fund Balance r These funds have been designated by Council as set aside funding intended to facilitate future needs. These balances represent prior years. The budgeted reserves indicated in the current fiscal year are not included as they do not represent a claim on the reserves as they are currently stated. , Recycled Product Funds 45,007 INew Facility Reserve 347,649 Ridgewood Paving (Brevard County) 169,271 Manatee Park Reserve (Towne Realty donation) 30,000 I Traffic Control Reserve(Towne Realty donation) 40,000 Police Building & Equipment Reserve 342,532 Fire Capital Reserve 834,265 Total Specified Designated Fund Balance Reserves $ (1,808,724) Total Remaining Undesignated Fund Balance $ 592,066 INote: Of this Undesignated Fund Balance$134,845 is in Fund B of the SBA and not available. I • II , 1 4 14 i The FY 2009/10 Budget contains the following items that are projected to be funded out of Fund Balance: ' Dept.001 Computer Replacements for 2 Council Members $ 2,600 Dept.004 Police Equipment 51,900 Operating Expense 96,849 Dept.005 Fire/Rescue Equipment 28,000 Dept.007 Rebuild beach crossovers (2) using TREX 30,000 ' AC replacement (City Hall). 10,000 Shorewood Drive sidewalk & crossover using TREX 76,000 Dept.011 New Sports Lights (4)for the Racquetball Courts 10,000 ' Dept.017 Ridgewood Avenue Renovation 883,002 Funding for Long Point Road Clean-up 61,000 1,249,351 2008-09 2006-07 2007-08 Adjusted 2009-10 Code Description Actual Actual Budget Req. Change 300100 Cash Forward 1,561,604 - 1,328,405 1,249,351 -6% I 1 1 I 15 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Legislative 001-001-511- '1 Expenditures 2006-07 2007-08 2008-09 2009-10 cyo I Code Description Actual Actual Adjusted Requested Change Summary Personal Services 14,028 13,808 13,826 13,807 0% IOperating Expenses 45,329 44,986 91,415 43,650 -52% Capital - - 2,915 2,600 -11% Total Legislative 59,357 58,794 108,156 60,057 -44% I Ih p�CE Awb IIIA .: \Nip ..„44 — : _ == /r it J I ... _ - — CITY OF ICAPE CANAVERAL I I I I I I 21 I 1 I City Of Cape Canaveral 2009-10 Fiscal Year Budget General Fund - Legislative l 001-001-511- IExpenditures s 2006-07 2007-08 2008-09 2009-10 % ' Code Description Actual Actual Adjusted Requested Change Personal Services L110000 Executive Salaries 13,000 12,800 12,800 12,800 0% 210000 FICA Taxes 995 979 979 979 0% I 240000 Worker's Compensation 34 28 47 28 -41% Total Personal Services 14,028 13,808 13,826 13,807 0% 1 IOperating Expenses 330000 Professional Services 6,852 4,271 7,000 5,500 -21% s ' 400000 Travel & Per Diem 5,333 4,903 4,000 4,000 0% 450000 General Insurance 4,414 2,308 540 750 39% E 462000 Equipment Maintenance 845 303 2,500 2,500 0% II 480000 Promotional Activities 1,732 10,397 43,375 2,000 -95% • 480100 Web Site Maintenance 1,311 2,000 600 -70% 491000 Publishing (Legal Ads) 5,999 1,375 7,000 3,000 -57% 492000 Elections 1,755 7,575 10,000 12,000 20% 493000 Awards & Recognition 5,576 4,528 4,000 4,000 0% 510000 Office Supplies 833 741 1,000 1,000 0% r ' 520000 Operating Supplies 7,003 4,474 5,000 3,300 -34% 540000 Memberships &Training 4,988 2,802 5,000 5,000 0% Total Operating Expenses 45,329 44,986 91,415 43,650 -52% I Capital I640000 Capital Purchases - - 2,915 2,600 -11% Total Capital - - 2,915 2,600 -11% 1 Total Legislative 59,357 58,794 108,156 60,057 -44% I I I I 22 I I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund -Administrative 001-002-513- i! Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change ISummary Personal Services 340,849 346,548 373,393 379,291 2% I Operating Expenses 97,867 85,629 92,025 87,681 -5% Capital 56,897 6,907 5,000 -100% Total Administrative 495,613 439,083 470,418 466,972 -1% I IPersonal Services 110000 Salaries &Wages 266,560 276,918 287,759 291,069 1% C140000 Overtime 2,115 1,233 567 876 54% 210000 FICA Taxes 20,274 20,760 22,057 22,334 1% I 220000 Retirement Contribution 18,469 11,576 20,143 20,375 1% 220100 Retirement Match 7,750 7,478 8,633 8,732 1% 230000 Life & Health Insurance 24,914 28,006 33,198 35,272 6% I 240000 Worker's Compensation 767 577 1,036 633 -39% Total Personal Services 340,849 346,548 373,393 379,291 2% IOperating Expenses 314000 Physicals 145 145 150 - -100% I 314200 Banking Fees - - - 9,000 100% 320000 Audit Services 20,934 17,250 21,299 22,500 6% 340000 Contract Services 18,027 6,412 6,500 5,140 -21% I 350000 Vehicle Investigation Fees 103 145 - - 0% 400000 Travel & Per Diem 3,326 232 1,000 500 -50% 410000 Communications Service 4,477 5,522 3,840 3,840 0% 420000 Postage 3,021 2,047 4,000 4,000 0% 430000 Utilities 9,983 8,592 9,380 7,140 -24% 440000 Equipment Rentals & Lease 670 522 430 636 48% 450000 General Insurance 10,574 13,413 11,065 13,355 21% 462000 Equipment Maintenance 7,865 8,305 15,961 14,030 -12% 470000 Printing 1,169 2,112 1,150 750 -35% 510000 Office Supplies 3,905 1,864 2,450 2,450 0% 520000 Operating Supplies 8,258 12,788 10,000 1,040 -90% L 524000 Motor Fuel & Lubricants 516 413 500 300 -40% 540000 Memberships & Training 4,895 5,868 4,300 3,000 -30% Total Operating Expenses 97,867 85,629 92,025 87,681 -5% II 31 i City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund -Administrative 001-002-513- Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change Capital i640000 Capital Items 56,897 6,907 5,000 - -100% Total Capital 56,897 6,907 5,000 - -100% Total Administration 495,613 439,083 470,418 466,972 -1% I 1 I 1 1 1 32 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Police Service 001-004-521- ' Expenditures 2006-07 2007-08 2008-09 2009-10 % I Code Description Actual Actual Adjusted Requested Change Summary Personal Services 16,991 15,680 19,043 19,059 0% IOperating Expenses 2,388,546 2,512,927 2,653,418 2,582,543 -3% Capital 98,661 157,695 113,880 51,900 -54% Total Police Service 2,504,198 2,686,302 2,786,341 2,653,502 -5% I IThe basic service contract price, including personnel costs, is $2,591,825. This is offset by a voter approved Ad Valorem Tax of 1 .4166 Mills, which will generate an estimated $1,505,726 in General iFund Revenue. $41,000 of the SRO funding is being funded out of the Law Enforcement Trust Fund. Personal Services 120000 Salaries &Wages 14,909 14,570 16,923 17,382 3% I 210000 FICA Taxes 1,140 1,115 1,295 1,330 3% 240000 Workers Compensation 941 (4) 825 347 -58% ITotal Personal Services 16,991 15,680 19,043 19,059 0% IOperating Expenses 314000 Physicals 110 145 220 75 -66% I 340000 Police Service Contract 2,332,204 2,461,540 2,589,143 2,516,218 -3% 341000 Community Policing 5,984 5,815 9,000 9,000 0% 341100 School Resource Officer 251 - - 6,780 100% I 345000 Collection Surcharge 3,470 4,880 4,000 4,000 0% 345500 State Attorney Disposition 600 1,860 1,800 1,000 -44% 410000 Communications Service 748 839 960 960 0% I430000 Utilities 14,527 13,847 14,930 13,110 -12% 450000 General Insurance 26,415 20,572 29,665 29,950 1% 462000 Equip Maintenance 275 - - - 0% I 520000 Operating Supplies 3,853 3,315 3,000 1,000 -67% 523000 Uniforms 108 114 500 250 -50% I 540000 Memberships &Training - - 200 200 0% Total Total Operating Expenses 2,388,546 2,512,927 2,653,418 2,582,543 -3% I 40 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Police Service 001-004-521- IExpenditures 2006-07 2007-08 2008-09 2009-10 % ICode Description Actual Actual Adjusted Requested Change Capital 640000 Capital Equipment 66,588 157,695 113,880 51,900 -54% 642000 Build & Equip Reserve 32,073 - - - 0% ITotal Capital 98,661 157,695 113,880 51,900 -54% Total Police Service 2,504,198 2,686,302 2,786,341 2,653,502 -5% Ili I I I I I I I I I I 1 41 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Fire Safety 001-005-522- ' Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change ISummary Personal Services 41,606 30,893 44,000 44,000 0% I Operating Expenses 1,267,732 1,312,678 1,393,264 1,387,725 0% Capital* 221,605 130,653 386,392 313,698 -19% Dept Service 37,402 37,402 - - 0% ITotal Fire/Rescue Services 1,568,346 1,511,627 1,823,656 1,745,423 -4% Fire/Rescue Services Overview IThe City of Cape Canaveral contracts with the Cape Canaveral Volunteer Fire Department for Fire and Emergency services. IThe basic service contract price, including personnel costs, is $1,383,898. This is offset by a voter approved Ad Valorem Tax of 0.9860 Mill, which generates an estimated $1 ,038,487 in General Fund IRevenue. An additional 0.2855 has been budgeted, generating $300,698, to fund the construction of a new facility. I * Capital Equipment purchased to equip additional personnel or to take advantage of improved technology is frequently budgeted out of the Capital Expansion Fund. IPersonal Services 240000 Worker's Compensation 41,606 30,893 44,000 44,000 0% ITotal Personal Services 41,606 30,893 44,000 44,000 0% IOperating Expenses 340000 Fire Protection Contract 1,151,805 1,206,268 1,274,228 1,266,798 -1% I 341101 LOSAP Retirement Program 7,244 5,381 10,000 7,500 -25% 341500 Fire Engineering Fees 510 1,640 2,000 1,000 -50% 420000 Postage 415 787 750 500 -33% I 441000 Fire Hydrant Rental 39,326 40,795 40,296 46,327 15% 450000 General Insurance 32,063 31,966 36,000 39,600 10% 462000 Equipment Maintenance 36,369 25,841 29,990 26,000 -13% ITotal Operating Expenses 1,267,732 1,312,678 1,393,264 1,387,725 0% I . I 46 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Fire Safety 001-005-522- ' Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change Capital 641000 Fire Fighting Equipment 25,575 19,821 22,000 13,000 -41% 642000 Truck & Equipment Reserves 196,030 110,832 364,392 300,698 -17% Total Capital 221,605 130,653 386,392 313,698 -19% ' Debt Service - 710000 Debt Service 33,977 35,649 0% 720000 Interest Expense 3,425 1,753 - - 0% Total Dept Service 37,402 37,402 - - 0% Total Fire Service 1,568,346 1,511,627 1,823,656 1,745,423 -4% 1 47 1 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Community Development Department 001-006-524- IExpenditures 2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change I Summary Personal Services 411,774 422,520 525,468 522,455 -1% IOperating Expenses 323,173 278,385 181,458 125,486 -31% Capital 1,299 4,025 2,500 - 0% Total Community Development 736,246 704,930 709,426 647,941 -9% IPersonal Services 120000 Salaries &Wages 299,978 324,209 388,291 391,498 1% I140000 Overtime 7,063 3,708 4,559 2,934 -36% 210000 FICA Taxes 23,927 25,179 30,053 30,174 0% I 220000 Retirement Contribution 20,394 13,924 23,813 24,037 1% 220100 Retirement Match 8,601 9,332 11,649 11,745 1% 230000 Life & Health Insurance 35,357 39,184 52,104 54,689 5% I 240000 Worker's Compensation 16,454 6,984 14,999 7,378 -51% Total Personal Services 411,774 422,520 525,468 522,455 -1% Operating Expenses 310000 Legal Services 112,936 89,374 61,100 49,820 -18% I 314000 Physicals 300 - -100% 330000 Professional Services 150,590 130,567 55,000 17,500 -68% 400000 Travel & Per Diem 1,736 1,387 3,140 2,556 -19% I410000 Communications Service 5,715 5,318 5,500 5,500 0% 420000 Postage 7,085 3,024 5,981 4,000 -33% 430000 Utilities - 4,224 4,300 3,800 -12% I 450000 General Insurance 10,333 13,064 6,935 9,535 37% 462000 Equipment Maintenance 7,680 13,050 12,355 11,330 -8% C 470000 Printing 1,187 1,077 3,600 6,600 83% 491000 Publishing 338 462 3,200 5,000 56% 510000 Office Supplies 1,079 1,447 2,000 1,500 -25% L 520000 Operating Supplies 17,397 7,560 9,500 3,500 -63% 523000 Uniforms 302 685 985 400 -59% 524000 Motor Fuel & Lubricants 3,648 4,040 2,637 1,575 -40% I 540000 Memberships &Training 3,147 2,960 4,925 2,870 -42% Total Operating Expenses 323,173 278,385 181,458 125,486 -31% I 52 1 City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Community Development Department 001-006-524- 1 Expenditures 2006-07 2007-08 2008-09 • 2009-10 Code Description Actual Actual Adjusted Requested Change 1 Capital - 640000 Capital Items 1,299 4,025 2,500 0% Total Capital 1,299 4,025 2,500 - 0% ITotal Community Development 736,247 704,930 709,426 647,941 -9% 1 1 1 1 1 1 1 1 1 1 1 1 53 1 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund -Street Department 001-007-541- II Expenditures 2006-07 2007-08 2008-09 2009-10 cyo Code Description Actual Actual Adjusted Requested Change ISummary Personal Services 373,478 378,875 376,727 396,152 5% I Operating Expense 249,385 198,484 184,755 186,050 1% Capital 1,874,217 250,228 7,645 116,000 100% Total Street Department 2,497,080 827,587 569,127 698,202 23% I Personal Services I120000 Salaries &Wages 276,194 278,544 246,639 274,738 11% 140000 Overtime 697 1,628 1,376 1,461 6% 210000 FICA Taxes 20,871 21,111 18,973 21,129 11% 220000 Retirement Contribution 15,601 14,061 17,265 19,232 11% 220100 Retirement Match 6,030 7,412 8,899 8,242 -7% I 230000 Life & Health Insurance 40,980 43,849 60,860 57,153 -6% 240000 Workers Compensation 13,105 12,270 22,715 14,197 -38% Total Personal Services 373,478 378,875 376,727 396,152 5% I Operating Expenses 314000 Physicals 65 - _ - 0% 330000 Professional Services 3,600 3,750 100% 400000 Travel & Per Diem 179 7 320 - -100% I 410000 Communications Service 6,034 4,954 1,640 3,735 128% 420000 Postage 44 19 100 25 -75% 432000 Street Lights 66,844 69,870 63,500 70,800 11% I 450000 General Insurance 43,897 25,904 23,345 25,000 7% 461000 Building & Grounds Maint. 50,847 23,022 19,650 16,200 -18% 462000 Equipment Maintenance 11,304 12,542 11,600 9,000 -22% I510000 Office Supplies 558 481 750 250 -67% 520000 Operating Expenses 24,345 13,420 9,000 12,100 34% I 523000 Uniforms & Shoes 3,059 3,085 3,490 1,990 -43% 524000 Motor Fuel & Lubricants 12,259 16,290 12,000 10,000 -17% 525000 Small Tools 1,664 2,918 1,200 2,300 92% 530000 Street Repairs 18,509 20,222 34,940 28,000 -20% a 532000 Traffic Light Repair 1,320 2,215 1,200 1,200 0% 533000 Street Signs 3,721 3,376 1,700 1,700 0% 1 0 540000 Memberships & Training 1,137 160 320 - -100% =y. Total Operating Expenses 249,385 198,484 184,755 186,050 1% I 59 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Street Department 001-007-541- IExpenditures 2006-07 2007-08 2008-09 2009-10 % ICode Description Actual Actual Adjusted Requested Change Capital I630000 Improv. Other Than Buildings 1,874,217 213,194 6,250 116,000 100% 640000 Machinery& Equipment - 37,034 1,395 - 0% Total Capital 1,874,217 250,228 7,645 116,000 100% Total Street Department 2,497,080 827,587 569,127 698,202 23% I I I I I I I I I I I I 60 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Parks & Recreation 001-011-572- '1 Expenditures 2006-07 2007-08 2008-09 2009-10 I Code Description Actual Actual Adjusted Requested Change Summary Personal Services 250,713 228,920 235,000 247,465 5% I Operating Expenses 83,649 80,503 96,890 81,156 -16% Capital 106,201 146,961 7,610 10,000 31% Total Parks & Recreation 440,563 456,383 339,500 338,621 0% I I Personal Services 120000 Salaries &Wages 201,232 177,759 174,852 189,573 8% 140000 Overtime 1,946 3,727 - - 0% I210000 FICA Taxes 15,586 13,866 13,376 14,502 8% 220000 Retirement Contribution 6,144 6,736 12,240 10,199 -17% 220100 Retirement Match 2,632 3,226 5,246 4,371 -17% I230000 Life & Health Insurance 14,048 16,857 21,627 23,360 8% 240000 Workers Compensation 9,125 6,749 7,659 5,460 -29% ITotal Personal Services 250,713 228,920 235,000 247,465 5% I 314000 Operating Physicals Expenses 650 205 150 150 0% 340000 Contract Services - Umpires 4,646 4,505 12,000 6,100 -49% I 343000 Lifeguard Contract 12,451 18,721 18,721 18,721 0% 400000 Travel & Per Diem 1,002 264 200 100 -50% 410000 Communications Service 1,224 1,431 1,350 850 -37% I 420000 Postage 147 164 275 150 -45% 430000 Utilities 14,050 12,020 12,000 12,540 4% 450000 General Insurance 18,559 13,458 11,465 12,000 5% I461000 Building & Grounds Maint. 5,657 2,454 4,100 3,740 -9% 462000 Equipment Maintenance 540 1,178 1,125 1,500 33% 510000 Office Supplies 513 432 650 400 -38% I520000 Operating Supplies 9,717 7,035 13,800 6,500 -53% 520500 Athletic League Supplies 2,577 3,125 2,000 2,250 13% I 521100 Special Events 3,353 6,054 6,250 6,385 2% 521600 Summer Rec. Program 741 3,804 4,000 5% 523000 Uniforms 235 358 350 - -100% I 524000 Motor Fuel & Lubricants 424 7 699 7 1,050 700 -33% 528010 Tournament Expense ,254 ,203 7,200 4,800 -33% 540000 Memberships & Training 650 455 400 270 -33% 75 lib City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Parks & Recreation 001-011-572- ' Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change 1 Total Operating Expenses 83,649 80,503 96,890 81,156 -16% ICapital 630000 Facility Improvements 46,921 2,400 - 10,000 100% I 630001 Cape View Park 28,204 - - 0% 631002 Manatee Park 15,316 0% 631100 Banana River Park 15,300 - - - 0% I 631200 City Park Renovation 460 141,331 7,610 -100% 640000 Capital Items 3,230 0% Total Capital 106,201 146,961 7,610 10,000 31% ITotal Parks & Recreation 440,563 456,383 339,500 338,621 0% I I I I I I I I 1 I 76 A City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Legal Services 001-013-514- Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change ' Operating Expenses 310000 Legal Services 53,925 66,964 92,800 60,000 -35% 312001 Specialized Legal Services 26,370 47,518 28,500 25,000 -12% 450000 General Insurance 308 302 600 300 -50% Total Operating Expenses 80,603 114,783 121,900 85,300 -30% 1 Total Legal Services 80,603 114,783 121,900 85,300 -30% Leg al Service Overview The City Attorney and Assistant City Attorney are appointed by the City Council and are responsible for the following: * Advise and represent the City Council in matters of litigation. * Advise and make recommendations to the City Council with respect to proposed legislation and coordinate the preparation of Council views on proposed or current State or Federal law. * Interpret State and Federal laws. * Prepare and make recommendations and interpretations concerning procedural rules; ' prepare ordinances and resolutions on request of City Council and City Boards; review all ordinances for consistency, uniformity and legal sufficiency. * Conduct research in legal matters as directed by the City Council. * Perform all legal functions with respect to leases, contracts, tort claims and other legal matters as may be. ' Total Legal Services for the entire City are: $ 138,820 This figure is comprised of legal services required for General Government, Community Development, Sewer Fund and Storm Water Enterprise Fund. 82 City Of Cape Canaveral I 2009-10 Fiscal Year Budget General Fund - Garbage Service 001-014-534- ' Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change ' Operating Expenses 342000 Contract Garbage Service 683,983 687,702 727,152 690,000 -5% 342010 Contract Recycling Service 179,060 178,352 189,146 166,300 -12% 433000 Dumping Charges 1,027 3,151 600 800 33% 491000 Publishing 1,018 1,018 1,200 1,200 0% Total Operating Expenses 865,088 870,223 918,098 858,300 -7% Total Garbage Service 865,088 870,223 918,098 858,300 -7% Garbage Service Overview The City currently contracts for solid waste, recycling and yard waste collection services with Waste Management, Inc. The Finance Department administers all billing problems and questions, initiates billing for new construction, and maintains a master customer listing for billing/remitting purposes. Customers are billed for garbage, recycling and Storm water fees with their water/sewer billing. The City acts as agent and remits the monthly service fees to Waste Management. I I 1 84 I City Of Cape Canaveral I 2008-09 Fiscal Year Budget General Fund - Business & Cultural Development Board 001-016-515- Expenditures 2006-07 2007-08 2008-09 2009-10 % ICode Description Actual Actual Adjusted Requested Change Operating Expenses - II 330000 Professional Services 9,524 0% 400000 Travel & Per Diem - 90 - 50 100% I 420000 Postage 127 3,702 85 7 300 11 50 -83% 480000 Promotional Activities ,702 ,489 ,000 6,000 -45% 520000 Operating Supplies 491 200 350 150 -57% I 540000 Membership & Training 4,335 4,018 500 880 76% 7 Total Operating Expenses 18,178 11,882 12,150 7,130 -41% ITotal 18,178 11,882 12,150 7,130 -41% I Business & Cultural Development Board Overview This advisory ry boa r d, de fin ed in Sec. 22-26 o f the Cape Canaveral eral Code, currently consists of five I regular members and two alternate members, serving three year terms. Members are appointed by the City Council. Meetings are held on the third Wednesday o IThe mission of the Business & Cultural Development Board is to establish an economically viable program for managed growth, which will stimulate economic development and the Arts, to improve the Iquality of life in the community and surrounding areas. The board also acts as liaison for the city in the area of public relations with the following: ICocoa Beach Area Chamber of Commerce Canaveral Port Authority County Economic Development Council Other similar organizations or agencies which, in the opinion of the Commercial Development Board, would be appropriate for such liaison. I This Community Development plan, along with marketing, and public relations will help to foster the Idevelopment of business, commerce, industry and tourism within our community. I 86 I City Of Cape Canaveral I2009-10 Fiscal Year Budget General Fund - Non-Departmental 001-017-901- Expenditures 2006-07 2007-08 2008-09 2009-10 % 2 Code Description Actual Actual Adjusted Requested Change I Summary Personal Services 10,825 10,000 10,000 - -100% IOperating Expenses 13,702 25,865 8,000 - -100% Capital Purchases 1,888,471 3,324 1,455,508 1,238,565 -15% Non-Operating Expenses 469,487 - 121,827 - -100% ITotal Non-Departmental 2,382,485 39,189 1,595,335 1,238,565 -22% 1 Expenses listed here are not related to a specific department or project within the General Fund. IPersonal Services 140010 Special Pay 10,000 10,000 10,000 - -100% I250000 Unemployment Corn 825 - - - 0% m Total Personal Services 10,825 10,000 10,000 - 100% IOperating Expenses 330000 Professional Services 8,291 1,116 3,000 - -100% t462000 Equipment Maint. - City Network - - 2,500 - -100% 490000 Miscellaneous 5,411 3,413 2,500 - -100% 495000 Beach Sand Fence Project - 21,336 - - 0% Total Operating Expenses 13,702 25,865 8,000 - -100% li Capital Purchases 620000 Capital lmprov.-Building 1,888,471 3,324 5,000 - -100% 630100 Improve. Other Than Building - - 1,450,508 1,238,565 -15% Total Capital Purchases 1,888,471 3,324 1,455,508 1,238,565 -15% I Non-Operating Expenses 990000 Contingency 469,487 -121,827 -100% Total Non-Operating Expenses 469,487 - 121,827 - -100% I Total Non-Departmental 2,382,485 39,189 1,595,335 1,238,565 -22% I I 88 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Police Education Fund 101-000- Income I 2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change IRevenue 300100 Cash Forward 1,646 - 950 1,150 21% I 351300 Police Education Income 2,477 2,315 2,000 2,800 40% 361100 Interest Income 47 35 50 50 0% I 369300 Refund Of Prior Yr Exp. - - - - 0% TOTAL Revenue 4,170 2,350 3,000 4,000 33% I These funds are collected by the Court System and dedicated to the continued education of the Cape ICanaveral Sheriff's Precinct. Payment is made directly to the Sheriff's Department at the beginning of each fiscal year. This money is included in the Sheriff's contract. I 101-027-521- EXPENDITURES 1 2006-07 2007-08 2008-09 2009-10 cyo Code Description Actual Actual Adjusted Requested Change Expenditures 810000 Education &Training 4,170 - I 2,950 4,000 36% 990000 Operating Contingency 2,350 50 -100% Total Operating Expenses 4,170 2,350 3,000 4,000 33% I I I I I I 97 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Fire Protection Fund 102-000- Revenues & Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change Revenues 361100 Interest Income 461 599 420 400 -5% 363225 Impact Fees -Aerial Fire Truck 16,489 1,695 1,500 600 -60% Total Revenues 16,950 2,294 1,920 1,000 -48% I 102-022-581- k Expenditures 910000 Transfer To General Fund - - - - 0% 990000 Contingency 16,950 2,294 1,920 1,000 -48% Total Expenditures 16,950 2,294 1,920 1,000 -48% 1 This fund is subsidized from Impact Fees assessed on new residential and commercial construction where the elevation of the building is in excess of two stories. These funds have historically been earmarked for transfer to the General Fund for repayment of the Aerial Fire Truck. At this time, the Aerial Fire Truck loan has been satisfied. Fees received will be held in reserve to fund future Fire/Rescue needs attributable to buildings over two stories. 99 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Library Fund 104-000- IRevenue 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change I Revenue I 301100 Cash Forward - - - 68 - 0% 311100 Ad Valorem Taxes (.0453 Mills) ,582 63,808 57,818 48,150 -17% 319120 Tax Penalty Income 130 174 25 50 100% I 361100 Interest Income 2,286 1,275 1,320 1,836 39% 361300 Interest Income Tax Coll. 137 104 100 25 -75% 364490 Sale of Fixed Assets - (103) - - 0% 1 Total 71,135 65,257 59,263 50,061 -16% LIBRARY FUND OVERVIEW IA voter approved Ad Valorem Tax has been utilized to maintain the exterior of the Library building and Ilandscape the grounds. This work is done by the various departments of the city. The Cape Canaveral Public Library is operated by the Brevard County Library System. A Library Board I consisting of 5 members appointed by the City Council assist in the planning and operation of the library. Meetings are held on the second Tuesday of each month. 1 104-023-571- Expenditures 2006-07 2007-08 2008-09 2009-10 % I Code Description Actual Actual Adjusted Requested Change I Operating Expenses 450000 General Insurance 63,875 35,645 51,470 34,000 -34% 461000 Building & Grounds Maint. 3,041 714 1,500 1,500 0% I 520000 Operating Supplies 408 175 1,000 14,440 1344% Total Operating Expenses 67,323 36,533 53,970 49,940 -7% ICapital 630000 Improvements Other Than Bld - - - - 0% I 640000 Capital Equipment - - - - 0% 990000 Contingency 3,812 28,724 5,293 121 -98% Total Capital 3,812 28,724 5,293 121 -98% I LIBRARY FUND 71,135 65,257 59,263 50,061 -16% I 100 City Of Cape Canaveral I 2009-10 Fiscal Year Budget Beautification Fund 105-000- , Revenue 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change Revenues 301100 Cash Forward 337,320 481,000 43% 311100 Ad Valorem Tax (.3337 Mills) 504,730 470,014 425,919 354,695 -17% 319120 Tax Penalty Income 976 1,302 575 - -100% 361100 Interest Income 28,657 19,807 24,000 18,000 -25% 361300 Interest-Tax Collections 1,006 764 800 200 -75% ' 366100 Donations - Private Source 300 1,200 0% 369100 Miscellaneous Income 25 0% 369300 Refund Of Prior Year Exp. - - - - 0% Total 535,669 493,112 788,614 853,895 8% t 105 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Beautification Fund 105-015-541- ' Expenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change I Summary Personal Services 51,885 47,652 56,564 55,682 -2% I Operating Expenses 315,392 265,077 282,771 279,720 -1% Capital 105,667 1,149 417,570 488,500 17% Grants &Aids 2,300 2,300 2,300 2,300 0% IContingency 60,425 176,934 29,409 27,135 -8% Total Beautification Fund 535,669 493,112 788,614 853,337 8% II Personal Services I 120000 Salaries &Wages 41,406 38,039 40,511 41,234 2% 140000 Overtime - 90 1,220 - -100% I 210000 FICA Taxes 3,087 2,896 3,192 3,154 -1% 220000 Retirement 2,541 1,710 2,836 2,886 2% 220100 Retirement Match 1,108 1,075 1,215 1,237 2% I 230000 Life & Health Insurance 2,391 3,293 5,555 5,873 6% 240000 Worker's Compensation 1,352 548 2,035 1,297 -36% Total Personal Services 51,885 47,652 56,564 55,682 -2% I Operating Expenses I 340000 Contract Services 251,104 221,500 241,386 244,622 1% 400000 Travel & Per Diem 4 250 250 0% 410000 Communications Service 644 608 560 560 0% I 420000 Postage 49 121 150 100 -33% 430000 Utilities 940 908 1,250 913 -27% 450000 General Insurance 3,144 3,133 3,500 6,000 71% 1 493000 Awards & Recognition's 583 1,109 900 1,750 94% 510000 Office Supplies 270 93 250 50 -80% 520000 Operating Supplies 45,626 20,479 18,700 16,250 -13% I520100 Operating Supplies-Bennix 1,478 9,253 8,500 3,500 -59% 521000 Chemicals 5,629 3,390 3,175 3,325 5% I 524000 Motor Fuel & Lubricants 2,750 2,929 2,500 1,500 -40% 525000 Small Tools 2,607 843 1,000 250 -75% 540000 Memberships & Training 568 708 650 650 0% ITotal Operating Expenses 315,392 265,077 282,771 279,720 -1% I 107 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Beautification Fund 105-015-541- IExpenditures 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change Capital I630000 Landscaping 36,565 - 0% 631101 Landscaping-Bennix - - 170,000 165,000 -3% I 632000 Landscaping -A1A - 1,149 45,250 - -100% 7 633000 Manatee Park Project 7,500 100% 634000 Banana River Park - - - - 0% I 635000 Landscaping-Ridgewood 69,102 - 167,320 316,000 89% 640000 Capital Equipment 35,000 -100% Total Capital 105,667 1,149 417,570 488,500 17% I Grants &Aids I 820000 Aid To Private Org. 2,300 2,300 2,300 2,300 0% Total Grants &Aids 2,300 2,300 2,300 2,300 0% Contingency 990000 Contingency 60,425 176,934 29,409 27,135 -8% ITotal Contingency 60,425 176,934 29,409 27,135 -8% ITotal Beautification 535,669 493,112 788,614 853,337 8% I I I I I I 108 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Capital Expansion Fund 302-000- II Revenue 2006-07 2007-08 2008-09 2009-10 cyo I Code Description Actual Actual Adjusted Requested Change 300-300101 Cash Forward - Police 44,802 386 - - 0% 300-300102 Cash Forward - Fire - - - - 0% 300-300103 Cash Forward - Library - - - - 0% 300-300104 Cash Forward - Parks & Rec. 23,939 1,500 0% 300-300105 Cash Forward - General Govt. 2,926 14,286 - - 0% I 361-361150 Interest Income - Police 5,645 2,207 1,800 1,600 -11% 361-361160 Interest Income Fire 2,913 2,000 1,560 1,400 -10% 361-361170 Interest Income- Parks & Rec. 7,445 4,398 2,300 2,380 3% 1 361-361180 Interest Income - Library 12,460 8,172 5,400 5,700 6% 361-361190 Interest Income - General Govt. 16,082 9,406 6,000 6,400 7% 363-363221 Impact Fees - Police 21,459 4,410 3,500 900 -74% I363-363222 Impact Fees - Fire 8,616 1,126 700 325 -54% 363-363271 Impact Fees - Library 10,564 320 160 325 103% I 363-363272 Impact Fees - Parks & Rec. 20,005 606 300 625 108% 363-363291 Impact Fees - General Govt. 19,726 5,394 4,500 850 -81% Total Revenue 172,643 76,650 27,720 20,505 -26% I This fund was initiated in Fiscal Year 1993-1994. The Impact Fees were established in an attempt to I cover the cost of providing Capital Facilities and Infrastructure needs to serve new development. These fees are collected from the permits for new construction. I I I I I I I 115 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Capital Expansion Fund 302-026- , Expenditures 2006-07 2007-08 2008-09 2009-10 % ICode Description Actual Actual Adjusted Requested Change 519-600190 Capital Exp. - General Govt. 38,734 28,263 - - 0% I 519-990019 Contingency- General Govt. - 10,500 7,250 -31% 521-600210 Capital Exp. - Police 71,906 915 0% 521-990021 Contingency- Police - 5,300 2,500 -53% I 522-600220 Capital Exp. - Fire Services - _ - - 0% 522-990022 Contingency- Fire 11,529 2,260 1,725 -24% 571-600710 Capital Exp. - Library - - - - 0% 1 571-990071 Contingency- Library 23,024 - 5,560 6,025 8% 572-600720 Capital Exp. - Parks & Rec. 47,472 3,500 0% 572-990072 Contingency- Parks & Rec. 27,450 600 7,250 1108% ITotals 172,643 76,650 27,720 24,750 -11% I I I I I I I I I I 116 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Law Enforcement Trust Fund 602-000- IRevenues And Expenditures 2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change Revenues I 300-300100 Cash Forward - 3,015 5,730 41,000 616% 342-342100 Contraband Income - - - - 0% I 359-359100 Contraband Income State 17,294 - - 0% 359-359700 Contraband Income Federal - - 0% - - 361-361100 Interest Income 1,938 1,704 1,200 - -100% ' Total Revenues 19,232 4,719 6,930 41,000 492% 602-020- IExpenditures I 521-341100 School Resource Officer 3,413 4,719 5,730 41,000 616% 521-640000 Capital Equipment 0% 521-990000 Contingency 15,819 - 1,200 - -100% I 521-990100 Prior Period - - - - 0% Total Expenditures 19,232 4,719 6,930 41,000 492% I These funds are received as contraband forfeiture monies by the Brevard County State Forfeiture Fund and are required to be used for school resource officer, crime prevention, safe neighborhood, drug abuse education and prevention programs or for other law enforcement purposes. Control and Iexpenditure of these funds must be reported on a semi annual basis. I Expenditures for the School Resource Officers are spent first out of the Law Enforcement Trust Fund. When required, due to unavailability of funds, these positions are funded out of the Public Safety Division within the General Fund. I 111 The School Resource Officer, provided by the Brevard County Sheriff's Office, works out of Capeview Elementary School. The Brevard County School Board has historically provided one half of the I funding for this position. They are not contributing this year. Cape Canaveral will be required to provide for the position without assistance. This position is included in the Sheriffs contract. Funding, to the extent available, is budgeted from these contraband funds. I I 117 I I IRevenues ICash Forward Cash Forward is funds taken from reserves. These are funds collected but not expended in prior years. These funds are Ihistorically used for capital purchases only as they are not reoccurring. Reserves are made up of two separate streams, general revenue and capital expansion funds. There are no restrictions on General Revenue. Capital Expansion funds were received in the process of City growth and must be used to expand/improve services required by the growth. All reserves Ibrought forward for the proposed budget are Expansion Reserves. These will fund the 6" Emergency Pump, the Emergency Generator for Lift Station#3 and the Principal and Interest for the SRL#30, Reuse Installation Loan. ITotal Cash Forward General Reserves $ - 1 Expansion Reserves $ 209,670 ICash Forward $2,500,000 z I $2,000,000 $1,500,000 I $1,000,000 $500,000 I $_ 7 111 _ . oti I o`5 0°` 'Q<1 CP 01 0C' o� ti°°y ti°°� ti°°� ti°°� ti°oh ti°oo ti°°� tiQ. I2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change a 300-300100 Cash Forward - 2,006,604 118,953 209,670 76% Grants IThese are grants awarded by State or Federal agencies for specific capital improvement. The City has made many improvements to its reuse system utilizing grants from St. John's River Water Management District. These funds have been used to install much of the reuse water delivery system. I 2006-07 2007-08 2008-09 2009-10 % I Code Description Actual Actual Adjusted Requested Change 337-337305 St Johns River Water Mngt. District - - - - 0% I I 124 I Operating Fees IThese are fees charged for services. The primary category of fees come from the sewerage services which include Utility Operating Income and Penalty Income. All developed properties within the service network in the City are required to be Iconnected to the City's waste water treatment plant. This includes 99.9% of the developed properties. These charges are determined by an in-depth analysis of the plant and its requirements to maintain premium services. This analysis is done by an outside consultant. The last rate change was done in 2007 and the new rates were implemented in 2008. This rate Istructure is designed to develop the required reserves to provide the necessary funding for future requirements. These fees are considered general revenues and can be used for operating and capital operations. Reuse Hook-Up Fees are charges to provide the hook-ups required for a customer to receive reuse water used for irrigation. These fees vary depending on the property. IIOperating Revenues $3,000,000 I $2,500,000 $2,000,000 illr III • El U II al $1,500,000 Al U U I. • U U U I $1,000,000 3 • • 1 il U U 1 $500,000 0 • I I U U $- t61' O� Ot• O� OHO 01 0% O°� ii _ iiti � 00�i ,L00�o X001' L004i I 2006-07 2007-08 2008-09 2009-10 ok Code Description Actual Actual Adjusted Requested Change I 343-343510 Utility Operating Income 2,543,290 2,697,160 2,834,565 2,961,882 4% 343-343520 Utility Penalty Income 45,375 48,538 52,320 60,000 15% 343-343531 Reuse Hook-Up Fees 12,675 5,275 5,700 2,000 -65% ISewer Assessment Fees IThese are fees charged for new development. Unlike General Revenues, Sewer Assessment Fees are restricted as to what they can be used for. These fees must be used to improve/increase the services provided as required by new growth. I2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change 343-343530 Sewer Assessment Fees 336,325 27,909 10,000 15,000 50% IInterest Income from Investments IInterest Income from Investments Gross interest income from investments. Most is kept with the Special Purpose Investment Account(SPIA), a pooled investment fund run by the State Treasury. A small balance is contained in the State Board of Administration (SBA). This pool is also run by the State. All funds in the SBA are contained in Fund B and unavailable for withdrawal. There are a number of investment accounts that receive interest revenue. Each of these accounts is separate as determined ' by Ordinance or Contract. 1 125 I I 2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change 361-361110 Interest-Expansion Funds 73,204 46,962 15,900 14,325 -10% I361-361140 Interest-Revenue Fund 69,351 11,938 17,370 10,000 -42% 361-361141 Int.-Water Reuse Escrow 2,681 1,055 1,470 40 -97% 361-361142 Int.-Water Reuse Reserve 2,060 740 1,190 - -100% 361-361143 Int.-WWTP Escrow 6,496 2,915 3,985 200 -95% I361-361144 Int.-WWTP Reserve 7,954 2,900 4,485 - -100% Miscellaneous Income ISale of Fixed Assets • Income generated through the sale of fixed assets held by the City. IMiscellaneous Income All non-itemized revenue funds. LRefund of Prior-Year Expenditure Refund of expenditures made in a prior year. Interfund Transfer IThese are funds that have been transferred into the WWTP Fund from other funds within the City. 2006-07 2007-08 2008-09 2009-10 cyo Code Description Actual Actual Adjusted Requested Change 364-364490 Sale Of Fixed Assets 42,497 - 0% 369-369100 Miscellaneous 423 36,168 100 100 0% 369-369300 Refund Prior Year Expenditure - 264 - - 0% 381-381403 Interfund Transfer - 904 - - 0% I Total Operating Revenue $ 3,034,182 Total Expansion Fund Revenue $ 29,365 I Total Cash Forward $ 209,670 I Total Budget Revenue $ 3,273,217 I I I I I I 126 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Sewer Enterprise Fund 401-010-535- rExpenditures 2006-07 2007-08 2008-09 2009-10 ICode Description Actual Actual Adjusted Requested Change Summary I Personal Services 1,152,778 1,175,088 1,262,778 1,281,568 1% Operating Expense 940,731 962,009 887,525 823,116 -7% Capital - 1,167,466 27,120 99,200 266% I Debt Service 649,383 649,383 649,384 655,782 1% Transfers & Contingency 356,942 239,684 239,231 409,561 71% Total Sewer Fund 3,099,834 4,193,630 3,066,038 3,269,227 7% IPersonal Services 110000 Executive Salaries 140,810 143,149 144,723 147,559 2% I 120000 Salaries And Wages 738,784 747,149 772,954 790,391 2% 140000 Overtime 7,319 21,729 16,672 19,981 20% I 140010 Special Pays - - 10,000 � -100% 160000 Christmas Bonus Special Pay 0% 210000 Fica Taxes 67,285 69,020 71,478 73,282 3% I 220000 Retirement Contribution 53,604 36,495 64,237 65,657 2% 220100 Retirement Match 20,840 22,657 27,530 28,139 2% 230000 Life And Health Insurance 103,085 113,200 128,287 137,486 7% I 240000 Worker's Compensation 21,050 19,216 26,897 19,074 -29% 250000 Unemployment Comp. 2,474 0% Total Personal Services 1,152,778 1,175,088 1,262,778 1,281,568 1% I Operating Expenses 310000 Legal Fees 899 195 4,000 4,000 0% I 313000 Engineering Services 48,953 50,721 36,800 20,100 -45% 314000 Physicals 330 175 - 800 100% I 320000 Audit Expense 20,934 17,250 21,299 22,500 6% 340000 Contract Services 58,662 7,758 1,210 420 -65% 400000 Travel & Per Diem 2,521 1,115 3,500 3,500 0% I 410000 Communications Service 8,011 8,837 5,500 5,196 -6% 420000 Postage 444 557 600 600 0% 430000 Utilities 226,016 211,327 206,252 217,920 6% I 431000 Sludge Disposal Fees 68,001 64,212 66,990 69,600 4% 450000 General Insurance 209,885 171,296 213,610 165,000 -23% 461000 Building & Grounds Maint. 8,621 21,939 24,600 23,050 -6% I462100 Plant & Equip. Maint. 93,768 93,955 88,873 85,873 -3% 462200 Collection System Maint. 35,151 137,106 30,000 32,200 7% I 128 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Sewer Enterprise Fund 401-010-535- iExpenditures 2006-07 2007-08 2008-09 2009-10 % I Code Description Actual Actual Adjusted Requested Change 470000 Printing 249 1,500 1,500 0% 520000 Operating Supplies 18,880 16,511 9,800 9,000 -8% I 520001 Safety Supplies 1,659 1,953 4,000 2,000 -50% 521000 Chemicals 69,637 83,250 89,000 89,000 0% 523000 Uniforms 6,100 5,611 5,984 5,900 -1% I 524000 Motor Fuel & Lubricants 7,072 15,278 19,000 7,620 -60% 525000 Small Tools 2,481 3,966 2,000 2,000 0% 526000 Lab Supplies 32,332 34,220 30,000 38,580 29% 1 528000 Reuse Supplies/Maint. 6,433 6,176 10,500 6,000 -43% 540000 Memberships &Training 6,796 2,728 4,857 3,157 -35% 541000 Operating Fees & Lic. 7,146 5,625 7,650 7,600 -1% ITotal Operating Expenses 940,731 962,009 887,525 823,116 -7% I Capital 630000 Facility Improvements -395,559 19,000 -100% 630500 Lift Station Rehab. - 75,118 - 48,000 100% I 630800 Force Main Replacement - 365,579 4,830 -100% 631000 Coll. System Improvement 148,996 2,230 -100% 631300 Reuse Installation - 38,549 - - 0% I 640000 Capital Equipment - 143,665 1,060 51,200 4730% Total Capital 1,167,466 27,120 99,200 266% tDebt Service 711000 SRLF CS120825020 Debt 379,539 391,304 403,435 422,340 5% I 711100 SRLF CS120825030 Debt 107,923 111,152 114,478 117,903 3% 720000 SRLF Interest 161,921 146,927 131,471 115,538 -12% Total Debt Service 649,383 649,383 649,384 655,782 1% I Transfers & Contingency 9 Y 910000 Transfer To Gen. Fund 125,000 125,000 125,000 125,000 0% 930000 Loss On Disposal Of Asset 114,684 0% 990000 Contingency 231,942 - 114,231 284,561 149% ' Total Transfers & Contingency 356,942 239,684 239,231 409,561 71% 1 Total Sewer Fund 3,099,834 4,193,630 3,066,038 3,269,227 7% I 129 I 1 Cash Forward ICash Forward is funds taken from reserves. These are funds collected but not expended in prior years. These funds are historically used for capital purchases only as they are not reoccurring. Because the primary purpose of the Storm Water Fund is to provide a safe and environmentally friendly way to remove storm water from the City's streets, Reserves are not restricted to Capital Purchases but can be used for expanded maintenance projects. Reserves were budgeted for the Ridgewood Avenue renovation in FY 2008-09, but not used. These funds are again pulled forward to fund the stormwater facets of the Ridgewood Avenue project. 2006-07 2007-08 2008-09 2009-10 % ICode Description Actual Actual Adjusted Requested Change 300100 Cash Forward 109,400 130,000 19% Grants I These are grants awarded by State or Federal agencies for specific capital improvement. The City has made numerous improvements to its stormwater system utilizing grants from St. John's River Water Management District, Florida IDepartment of Environmental Protection and Community Development Block Grants. These funds have been used to establish the fund, install baffle boxes and other improvements. IThere are no grants budgeted this year. 2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change I 334361 SJRWMD Grants 1,835 - - - 0% 334364 Dept of Environment Protection 143,000 -100% 334600 Storm Water Grants 100,000 - - - 0% IUtility Fees IRevenues for the Storm Water Fund mainly consist of a utility fee based upon Equivalent Residential Units (ERU's) The current ERU value is$3 per unit per month, billed through the City of Cocoa. I2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change 343900 Storm Water Utility Fees 348,145 349,243 334,200 345,960 4% IInterest Income from Investments IGross interest income from investments. Most is kept with the Special Purpose Investment Account(SPIA), a pooled investment fund run by the State Treasury. A small balance is contained in the State Board of Administration (SBA). This pool is also run by the State. All funds in the SBA are contained in Fund B and unavailable for withdrawal. I2006-07 2007-08 2008-09 2009-10 % Code Description Actual Actual Adjusted Requested Change I361100 Interest From Investments 26,739 25,354 17,200 17,000 -1% I 1 147 Miscellaneous Income IMiscellaneous Income All non-itemized revenue funds. IIIRefund of Prior-Year Expenditure Refund of expenditures made in a prior year. I2006-07 2007-08 2008-09 2009-10 Code Description Actual Actual Adjusted Requested Change 369100 Misc. Income - - - - 0% 369300 Refund Of Prior Yr Expense - - - - 0% I Total Operating Revenue $ 362,960 Total Cash Forward $ 130,000 Total Revenue $ 492,960 1 I 148 I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Storm Water Fund 403-018-538- iExpenditures 2006-07 2007-08 2008-09 2009-10 I Code Description Actual Actual Adjusted Requested Change Summary Personal Services 62,661 29,317 19,426 19,629 1% IOperating Expense 58,331 107,656 158,958 217,410 37% Capital 15,851 396,045 250,000 -37% Contingency 355,726 221,773 29,371 5,921 -80% ITotal Storm Water Fund 476,718 374,597 603,800 492,960 -18% 1 Personal Services 120000 Salaries &Wages 45,149 19,686 14,292 14,721 3% 140000 Overtime - - - - 0% I 160000 Christmas Bonus - 3 - 57 - -100% 210000 FICA Taxes ,431 1,481 1,093 1,126 3% 220000 Retirement Contribution 3,369 1,874 1,000 1,030 3% I 220100 Retirement Match 1,323 659 429 1 442 3% 230000 Life & Health Insurance 5,880 5,519 ,863 1,963 5% 240000 Workers Compensation 3,510 98 692 347 -50% Total Personal Services 62,661 29,317 19,426 19,629 1% I Operating Expenses 310000 Legal Services 5,625 5,700 - -100% 310100 Engineering Fees - - - - 0% 314000 Physicals - - - - 0% 330000 Professional Services 6,687 36 1,000 - -100% 340000 Contract Services - - - - 0% I400000 Travel & Per Diem 392 - 100 - -100% 410000 Communications Service 497 570 313 560 79% I 420000 Postage 65 133 100 150 50% 450000 General Insurance 5,021 3,942 5,145 5,500 7% 461000 Systems Maintenance 38,753 94,296 142,700 208,300 46% I 462000 Equipment Maintenance 1,908 - 1,200 400 -67% 480100 Public Education 224 212 200 -100% 510000 Office Supplies 331 92 150 100 -33% I 520000 Operating Supplies 1,686 1,200 700 800 14% 523000 Uniforms And Shoes 150 -100% 524000 Motor Fuel & Lubricants 916 1,004 800 800 0% I 149 I I City Of Cape Canaveral I 2009-10 Fiscal Year Budget Storm Water Fund 403-018-538- ' Expenditures 2006-07 2007-08 2008-09 2009-10 I Code Description Actual Actual Adjusted Requested Change 525000 Small Tools 528 83 250 100 -60% 540000 Memberships &Training 1,325 463 450 700 56% ITotal Operating Expenses 58,331 107,656 158,958 217,410 37% I Capital 630000 Improvements Other Than 12,190 131,945 130,000 -1% Buildings 631001 Canaveral Ditch Project - 3,661 263,000 120,000 -54% 631500 FEMA Mitigation 0% 640000 Machinery& Equipment - - 1,100 - 0% Total Capital - 15,851 396,045 250,000 -37% I Contingency 930000 Loss On Disposal Of Asset 11,643 0% 990000 Contingency 355,726 210,130 29,371 5,921 -80% ITotal Contingency 355,726 221,773 29,371 5,921 -80% IITotal Storm Water Fund 476,718 374,597 603,800 492,960 -18% I I I I I I I 150