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TABLE OF CONTENTS City Manager Letter........................................................................................................... i City of Eustis Profile.......................................................................................................... xiv City of Eustis Vision-Mission Core Values……................................................................ xvii Strategic Plan Review......................................................................................................... xviii Information Attachments................................................................................................... xxv Adopted Budget................................................................................................................ xxxii Budget Process.................................................................................................................. xxxiii GENERAL OPERATING FUNDS GENERAL FUND Expenditure & Revenue Summary...................................................................................... 2 Revenue Summary.............................................................................................................. 5 Expenditure Summary........................................................................................................ 7 City Commission................................................................................................................ 8 City Manager...................................................................................................................... 11 Finance............................................................................................................................... 16 Legal.................................................................................................................................. 24 Development Services ....................................................................................................... 27 Human Resources............................................................................................................... 32 Police.................................................................................................................................. 35 Fire..................................................................................................................................... 44 Public Works...................................................................................................................... 52 Library................................................................................................................................ 59 Parks and Recreation…..................................................................................................... 63 Fund Transfers................................................................................................................... 72 Contingency........................................................................................................................ 73 Insurance............................................................................................................................ 74 Organizational Grants/ Events............................................................................................ 75 Library Contribution Fund.................................................................................................. 76
TABLE OF CONTENTS (cont.) SPECIAL REVENUE FUNDS Sales Tax Revenue Bond Fund......................................................................................... 77 Law Enforcement Education Fund.................................................................................... 81 Street Improvement Fund.................................................................................................. 82 Community Redevelopment Trust Fund............................................................................ 92 ENTERPRISE AND RELATED FUNDS WATER & SEWER FUND Expenditure & Revenue Summary.................................................................................... 96 Revenue Summary............................................................................................................ 97 Expenditure Summary....................................................................................................... 98 Public Utilities.................................................................................................................. 99 Water Distribution & Pumping......................................................................................... 105 Sewer Treatment & Transmission..................................................................................... 114 Fund Transfer................................................................................................................... 127 Contingency...................................................................................................................... 128 Insurance.......................................................................................................................... 129 Reclaimed Water Project Fund......................................................................................... 130 Water & Sewer R & R Fund............................................................................................ 131 Stormwater Utility Revenue Fund.................................................................................... 134 TRUST & AGENCY FUNDS Fire Prevention Capital Expansion Trust Fund................................................................. 140 Greenwood Cemetery Trust Fund..................................................................................... 143 Police Pension Fund…..................................................................................................... 144 Firemen's Pension Fund.................................................................................................... 145 Parks & Recreation Capital Expansion Trust Fund........................................................... 146 Law Enforcement Capital Expansion Trust Fund.............................................................. 147 Water Impact Trust Fund.................................................................................................. 148 Sewer Impact Trust Fund................................................................................................. 150 Economic Development Trust Fund…............................................................................. 152 Library Capital Expansion Trust Fund….......................................................................... 153 CAPITAL IMPROVEMENT PLAN …............................................................................ 154
September 4, 2014
Honorable Mayor and City Commissioners:
City staff and I present the recommended budget for Fiscal Year 2014-15 based on our understanding of your priorities and the level of service required to meet the needs of the community. The budget complies with the requirements of the City Charter, appropriate state statutes, and the City’s Financial Policies.
This past year has seen slow, but steady growth. The City continues to increase in population with the growth rate increasing from .5% in 2012 to 1.6 % in 2014. This year’s April 1, 2014 estimate is 19,098.
16000
16500
17000
17500
18000
18500
19000
19500
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
City of Eustis Population
The growth in the economy brought an increase in new construction (value of $6,802,887) and a 3.88% increase in overall property values (total value of $758,881,269). By the end of fiscal year 2013/14, most of the City revenues will exceed the budgeted figures, creating a larger than anticipated fund balance for the start of fiscal year 2014/15. The anticipated general fund balance has increased to $858,572, in addition to the required reserves of $3,348,808. Most importantly, for the first time in over six years, the recurring expenditures in the General Fund do not exceed the recurring revenues. Staff was able to balance the general fund by eliminating three vacant positions in the Police Department, increasing the transfers from the Water and Sewer fund from $1,260,000 to $1,500,000, and reducing overall expenditures.
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This letter will serve as an executive summary of the proposed budget with a review and analysis of the following:
1. Revenue Sources and AssumptionsProposed millage and comparisons
2. Fund balances and reserves3. Anticipated increases in expenditures4. Personnel changes5. General Fund Budget Analysis (Fund 001)6. Street Improvement Fund Budget Analysis (Fund 013)7. Water and Sewer Fund Budget Analysis (Fund 040)8. Stormwater Fund Budget Analysis (Fund 049)9. Additional Challenges10. Year-end accomplishments
Revenue Sources and Assumptions The City of Eustis has 20 separate fund accounts with various sources of revenue. The General Fund collects the majority of the revenues, with over 41% derived from ad valorem taxes. This proposed budget is based on the current assessment of $7.5810 per $1,000 valuation. This proposed rate exceeds the established roll-back rate of $7.3935 and will be advertised as a tax increase. The rate is lower, however, than the maximum roll-back rate of $7.6264. The actual increase to the average property owner would be less than $20 per year. The City of Eustis millage rate compares to the rest of Lake County as follows:
Comparative Tax Rates Advertised for 2014/15
1.Howey 9.5177 8.Minneola 6.2500 2.Mascotte 9.3000 9.Mount Dora 5.9970 3.Astatula 8.5000 10.Fruitland Park 5.03714.Umatilla 8.2480 11.Leesburg 4.3521 5.Eustis 7.5810 12.Lady Lake 3.8781 6.Tavares 7.3817* 13.Clermont 3.7290 7.Groveland 6.4100 14.Montverde 2.8300
Average: 6.3580; increased from last year’s average of 6.1728 (See details on page xxvi) *Includes debt service
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In accordance with the City’s financial policies, the taxes are forecasted at the rate of 96% collection. The total general fund revenue is forecasted to be $13,395,230 (see pages 5-6) and the breakdown is as follows:
Ad Valorem Taxes $5,532,955
41%
Utility Taxes $2,375,100
18%
Franchise Fees, $1,485,700,
11%
License and Permits $478,800
4%
Intergovernmental Revenue $1,405,540
11%
Charges for Services $391,290
3%
Fines and Forfeitures $55,500
0%
Miscellaneous Revenues $127,100
1%
Other Financing Sources $1,543,245
11%
General Fund Revenue - $13,395,230Where Do General Fund Revenues Come From?
The total City revenue includes all funding sources and that total is projected to be $31,579,812. Service charges are the largest overall source of revenue for the City because that category includes all of the City utility charges. The breakdown for the total City revenue is as follows:
Ad Valorem Taxes $5,532,955
17%
Utility Taxes $2,375,100
7%
Franchise Fees $1,485,700
5%
License and Permits $478,800
1.5%
Intergovernmental Revenue
$4,703,184 15%
Charges for Services
$9,944,290 32%
Fines and Forfeitures $196,000
.5%
Miscellaneous Revenues $2,237,806
7%
Other Financing Sources
$4,625,977 15%
FY 2014-15 Total City Revenues - $31,579,812Where Do City Revenues Come From?
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Fund Balances and Reserves The City’s financial policies have set a target reserve amount for its various funds. Those target amounts and current available funds for the major accounts are as follows:
FUND TYPE TARGETFY 14/15
RESERVES AVAILABLE
FUND BALANCE General 90 days $3,348,808 $858,572Street Improvement 90 days $372,515 ($244,059)Water & Sewer 90 days $1,374,272 $2,894,387Stormwater 90 days $81,613 $490,797Police Pension NA $14,750,337 $0Fire Pension NA $6,330,738 $0
The Street Improvement Fund recurring expenditures have exceeded recurring revenues for several years, so the fund balance has gradually depleted. This year, there was a greater disparity because of the reduction in funding from the Local Option Gas Tax. (See the All Funds Budget Summary on page xxviii.)
Anticipated increases in expenditures This year the budget has accommodated the following major cost increases:
• The Police Pension fund contribution requirement increased from 28.26% of payroll to 39.80%,for a total impact of $245,000. The total cost for the year is $815,742.
• The Fire Pension fund contribution requirement increased from 28.7% of payroll to 37.1%, for atotal impact of $110,000. The total cost for the year is $465,201.
• The annual recurring cost to operate the new fire substation is approximately $82,000.• The increased cost for the economic development department is approximately $120,000. The
CRA will cover 25% of the total department.
The City Commission also directed staff to review the City’s pay plan and improve compensation to remain competitive with the local market. Last year the budget included funds to improve the starting salaries of specifically identified positions that were below the market rate. The goal was to make the pay plan competitive within three years. This budget provides funding for an average 3% increase ($371,947). Any pay increase for the Fire and Police departments must be negotiated in accordance with the union contracts. The budget includes the following amounts for merit/pay plan increases for each fund. The line items are included in the “contingency” expenditure for the General Fund and the Water and Sewer Fund and in the summary budget for the Street Improvement and Stormwater Funds.
General Fund
Street Improvement
Fund Water and Sewer Fund
Stormwater Fund
3% total 290,647.00$ 23,500.00$ 54,000.00$ 3,800.00$
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Personnel Changes
The following chart summarizes the personnel changes over the last six years and those proposed for FY 2014/15:
Department FY 08/09 FY 09/10 FY 10/11 FY11/12 FY 12/13 FY 13/14 FY 14/15City Commission 5 5 5 5 5 5 5City Manager 6 4.33 4 4 4 4 5Finance 24 23 23 22 22 22 12Development Services 11 9.9 9 9 9 8 7Human Resources 3 3 3 3 3 3 3Police 57 57.1 59.1 59.1 59.1 59.1 55.1Fire 24 23 23 23 23 23 24Public Works 7 12 10 9 9.5 12 12Library 13 14.1 12.1 12.25 12.38 12.9 12.9Parks and Rec 23 18 15 14.5 16.35 13.35 14
Total 173 169.43 163.2 160.85 163.33 162.35 150
Public Works 20 20 20 20 20 19 15
Public Works 4 4 4 4 4 4 4
Public Utilities 6 5 4 5 4 4 16Water 21 21 21 20.3 21 21 20Wastewater 17 17 17 16 16 16 18
Total 44 43 42 41.3 41 41 54Grand Total 241 236.43 229.2 226.15 228.33 226.35 223
STREET IMPROVEMENT FUND
GENERAL FUND
WATER AND SEWER FUND
STORMWATER FUND
A complete listing of full-time and part-time positions and the City organizational chart are included as attachments (See pages xxvii and xxix). Several positions shifted from various departments and funding sources, but in general, the following changes were made:
1. Deputy Director of Public Works position was eliminated.2. Director of Public Works will also serve as the City Engineer.3. Civil engineer position was added in Water and Sewer fund.4. Director of Economic Development and Public Relations Specialist positions were added.5. Deputy Police Chief position was eliminated after retirement.6. Two vacant Police Officer positions were eliminated. (These were previously grant-funded
positions that were carried as required.)7. One vacant Code Enforcement Officer position was eliminated.8. The IT position in the Police Department was shifted to the IT department under Finance.9. The Assistant to the City Manager position was eliminated.10. Customer Service and Meter Reading were shifted from Finance to the Water and Sewer Fund
under Administration.
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General Fund Budget Analysis The General Fund budget (Fund 001) is based on total revenues of $13,395,230, with a beginning fund balance of $6,153,543. The total expenditures of $14,308,655, the required operating reserves of $3,348,808 and the debt reserves of $1,032,738, leave a remaining fund balance of $858,572. The total expenditures include $913,425 of one-time expenditures for small capital expenses, the land use attorney services, a contingency, the debt service payment to the Sales Tax fund (scheduled to end in Dec. 2017), and community service grants, totaling $50,000.
The contingency expenditures include termination and unemployment compensation payments, economic development incentives, credit for position vacancy savings, and funding for a 3% pay increase. (See page 73.)
Subtracting the one-time expenditures from the total expenditures leaves a recurring expense of $13,395,230, which is equal to the recurring revenues. Departmental staff reduced expenditures by eliminating individual “repair and maintenance” contingencies, reducing office supplies, and eliminating some vacant positions. Additional transfer funds from the CRA fund and the Water and Sewer Fund increased revenues by $282,245. These fund transfers will be evaluated on an annual basis.
The General Fund provides the following community services:
• Public Safety (2013)o Police
Response to approximately 37,000 calls for service Approximately 2.8% decrease in overall crime rate
o Fire Response to approximately 600 fire calls Response to approximately 2700 medical calls
• Leisure Serviceso Eustis Memorial Library (statistics for October 2013 through June 2014)
120,493 collection items Responses to 10,897 reference inquiries 111,654 public Internet computer sessions 170 programs Registration of 58 voters Proctoring of 31 college exams 79,268 physical visits and 46,372 virtual visits
o Parks and Recreation (2013) Aquatic Center
• 1,851 public swim visits• 1,373 lap swim visits• 173 swim lessons
Facility Rentals• 7 facilities
Sports activities• 9 adult softball leagues• 34 participants in Fall Ball Basketball league• Home school physical education for 15 students
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• Soccer camp for 14 students • Adult Zumba for 11 participants • Jazzercise (15)
Youth activities • Summer camp (68) • Zumba kids (10) • Spring break camp (28) • Winter break camp (21)
After school programs • Fun Zone weekly (47) • Student holidays (32)
Special community events • Senior breakfast (45) • Senior cinema (15) • Parents’ Night Out (18) • First Friday street parties • July 4th celebration • Water Safety Day • Community Yard Sales
• General Governmental Operations
o Building Services (October 2013 through August 2014) 85 single family homes Approximately 120 inspections per week
o Development Services (October 2013 through August 2014) 28 annexations 29 Comprehensive Plan Map amendments 3 major site plan reviews 8 variance requests 9 alcoholic beverage license reviews
o Code Enforcement (October 2013 through August 2014) 590 code violation cases 205 courtesy notices mailed
o Finance and Budget 454 monthly payroll checks 298 monthly accounts payable
o Purchasing 52 purchase orders/month Approximately 15 sealed bids/year
o Human Resources (October 2013 through July 2014) Processing of 909 applications for employment 121 potential employee interviews 49 tests of skills Recruitment for 28 positions
• Transportation (Public Works)
o Building and custodial maintenance for 96 buildings and structures (280,600 sq. ft.) 500+ requests for service
o 33 acre cemetery o Park maintenance/playground equipment o 400+ responses to citizens o Repair and maintenance of all city vehicles (250+)
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Almost 50% of the general revenue funds are spent for Public Safety to fund the Police and Fire Department operations. This year the City will open a second Fire Station to serve the northern portions of the City. The following chart illustrates where the general fund revenues are spent, based on the summary figures found on page 7:
General Government $2,740,354
19%
Public Safety $7,185,845
50%
Transportation $905,895
7%
Leisure Service $1,746,214
12%
Other Financing Uses $1,730,347
12%
General Fund Expenditures - $14,308,655Where Are General Fund Revenues Spent?
Detailed information on each department budget within the General Fund and the Non-departmental expenditures are included starting on page 8. Street Improvement Fund Budget Analysis The Street Improvement Fund (Fund 013) receives revenues from various sources. The major funding source is the Local Option Gas Tax and those revenues will be decreasing significantly over the next three years because of a change in the distribution formula. This year’s decrease is estimated to be $115,000. The total revenue of $1,495,967 appears to be close to last year’s revenue, but the figure includes an FDOT grant of $98,190 which is offset by the same expenditure of $98,190. The revenue sources for this fund are as follows:
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Local Option Gas Tax, $470,000
31%
Other Gas taxes $279,844
19%General Fund
$160,000 11%
Stormwater Fund $259,433
17%
CRA $40,000
3%
Project Reimbursement $185,000
12%
Grant$98,190
7%
Other Revenue$3,500
0%
Street Improvement Fund Revenue - $1,495,967
The total expenditures for the Street Improvement Fund ($1,655,251) exceed the revenues by $159,284, further reducing the fund balance in that account. Expenditures have exceeded the revenues for the past five years and the fund balance has now been depleted to the extent that it cannot cover the 90 day operating reserve required by the City’s financial policies. The recurring revenue total within this fund is $1,397,777, with recurring expenditures totaling $1,490,061. (See page 94.) There is an operating deficit of $92,284. The department reduced expenditures by out-sourcing the tree-trimming services and will monitor the success of this action throughout the year. During this next fiscal year, the City will evaluate the feasibility of a street light assessment, increased fund transfers, and/or additional service reductions to balance the revenues and expenditures in this fund. The Street Improvement Fund includes 15 employees and provides the following community services:
• Public land maintenance of parks and other City-owned properties o 1,000+ acres
• Street lights and traffic signals o 12 sq. miles
• Tree services • Maintenance and repair of 100+ miles of roadway and 35+ miles of sidewalks
Detailed budgets by department in this fund are included starting on page 82.
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Water and Sewer Fund Budget Analysis The Water and Sewer Fund (Fund 040) has recurring revenues of $8,329,500 and recurring expenditures of $5,402,088, leaving a surplus of $2,927,412. The beginning fund balance of $6,116,197 combined with the recurring revenues to fund the total expenditures of $10,177,038 and left enough reserves for the required 90 day operating reserve and an available fund balance of $2,894,387. This surplus provided additional revenue to increase the transfer amount to the General Fund. The revenue sources include the central water and wastewater operations, reclaimed water sales, water and sewer sales to Heathrow (Redtail) and Sorrento Hills. The Water and Sewer Fund includes the Director of Public Works and City Engineer positions in addition to the engineering division, GIS operations, laboratory services, treatment and distribution. There are 20 positions in water, 18 in wastewater, and 16 in administration. In previous budgets, the water and sewer fund transferred money to the general fund to cover the Customer Service and Meter Reading Programs. This budget includes those programs as part of the administration so that the actual funding source of the operation is clear. The Utility Department provides the following services:
• Water service to 11,340 customers, supplying 3.791 million gallons of water per day • Maintenance and repair of 182 miles of water main • Maintenance and repair of 120 miles of sanitary sewer lines • Approximately 25,000 monthly bills for various services • Over 11,000 meters read per month
Detailed budgets by department in this fund are included starting on page 99. Stormwater Fund Budget Analysis Stormwater utility fees provide the major source of funding for the Stormwater Utility Fund (Fund 049). Other minimal contributions include grants and interest earnings. The projected revenue for FY 2014/15 is $747,925, with recurring revenues of $711,400. The recurring expenditures are $340,424 of the total $868,953 expenditures, leaving a balance of $370,976 to cover the required reserves of $81,613 and provide a total available fund balance of $490,797. The beginning fund balance was $693,438. (See page 148.) The Stormwater Fund includes four employees and is responsible for street sweeping and drainage maintenance. The fund transfers $259,433 to the Street Improvement Fund. Detailed budgets by department in this fund are included starting on page 135.
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Citywide profile The following two charts provide additional summary information regarding the Citywide expenditures and reserves:
General Governmental
Services$2,998,119
9%
Public Safety $8,913,304
25%
Physical Environment $9,142,958
25%Transportation
$4,280,64112%
Economic Environment
$672,8002%
Leisure Service$2,462,286
7%
Debt Services$1,345,000
4%
Other Financing Uses $5,815,266
16%
FY 2014-15 Total City Expenditures - $35,630,374Where Are City Funds Spent?
General Fund $5,315,252
16%
Special Revenue Funds
$442,788 1%
Restricted
Enterprise Funds $4,965,320
15%
Trust & Agency Funds
$23,154,196 68%
Restricted
FY 2014-15 Total City Reserves By Fund Type$33,877,556
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The beginning fund balance of all twenty City funds was $37,928,118 and the anticipated revenue is $31,579,812. After accounting for $35,630,374 in expenditures, the total City reserves would be $33,877,556 as illustrated above. $29,073,853 of that total is dedicated by law or policy, leaving a total available fund balance of $4,803,703. (See Budget Summary on page xxviii.) The Capital Improvement Plan for FY 2014/15 is included on pages 154-157. Other specific budgets are detailed on pages 70 through 94 and 140 through 153. Additional Challenges The budget includes several services that the City maintains by policy because of the benefit to the general public. These services do not pay for themselves and require an annual commitment to continue. Major examples are as follows:
1. The Greenwood Cemetery Trust Fund a. Annual revenues are approximately $6,200. b. The current restricted reserve balance is $229,296. c. The General Fund annual operating expense for the cemetery is $140,403.
2. Community Events a. The budget includes $75,000 in one-time expenditures for City events, including the cost
of fireworks. b. Several City departments, including Fire, Police, Parks and Recreation, and Public
Works expend time and overtime for the events and these costs are not included as separate charges in the budget.
3. Aquatic Center a. The annual operating budget for the aquatic center is $90,003. The pool is closed during
the winter months and the director assists in the Parks and Recreation program division during that time.
4. Grants – The budget includes $50,000 in grants to various community organizations for events and services.
a. $20,000 for the Chamber of Commerce b. $30,000 for distribution to other organizations
Fiscal Year 2013/14 Accomplishments During the past fiscal year, staff reduced anticipated expenditures by approximately $300,000. Much of the savings can be attributed to position vacancies, but each department also limited expenses as much as possible. Other major accomplishments include the following:
1. Completion of a new fire station to serve the northern portions of Eustis 2. An ISO rating of 2 for the Fire Department 3. Wastewater operation award from FDEP 4. First Place in the Florida Law Enforcement Challenge and Second Place in the Florida Click It
or Ticket Challenge for the Police Department 5. Opening of the Kayak launch at Ferran Park 6. Opening of the Market Place at Palmetto Plaza 7. Family July 4th celebration 8. Continuation and improvement of Friday Street Parties 9. Implementation of new financial software system 10. Institution of gateway corridor improvement grants
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The City of Eustis, Florida was established in 1883 in the heart of Lake County. When John Angus MacDonald began luring settlers to Central Florida in the 1870’s, the eastern shoreline along Lake Eustis was a perfect site for development. Beautiful views, pristine environments and flawless weather made Eustis ideally suited for tourism and the citrus industry. Men with historic names like Ferran, Gottsche, Pendry, Clifford and Lane were but a few who could envision the area’s potential. Today, Eustis is a friendly hometown covering approximately 11.4 square miles, a community for families, and a destination for arts and culture – reflecting its motto of Culture, Opportunity, and Vitality. Eustis has a thriving downtown, a beautiful waterfront, and quality neighborhoods. It is an ideal home for small businesses. Residents enjoy the natural resources, beauty, opportunities for an active life style, and easy movement within the City and to the region. A variety of excellent public and private schools and a public library, which celebrated its Centennial anniversary in 2002, are indicative of the value placed on education. Nearby, Lake-Sumter Community College, Lake Technical School, the University of Central Florida, Rollins College, Stetson University, St. Leo College, Nova Southeastern University, and Embry-Riddle Aeronautical University provide paths for continued education. Eustis is dedicated to delivering municipal services of the highest quality in a financially prudent and customer friendly manner. The City partners with several community-oriented organizations such as the Lake Eustis Area Chamber of Commerce, Eustis Main Street, Eustis Historical Museum, Lake Eustis Institute, Lake Community Foundation, Bay Street Players, Lake Eustis Museum of Art, Trout Lake Nature Center, Lake Eustis Sailing Club, and the Inland Lakes Railway, to facilitate a wide variety of activities for residents, visitors, and businesses. Eustis has received numerous awards for quality, financial acumen, and resource protection. The City was a Florida League of Cities Community of Excellence finalist in 2008; has been awarded the Certificate of Achievement for Excellence in Financial Reporting for 26 consecutive years; was selected as the 2006 Florida Tree City; and sets a standard for tree protection in being named a Tree City U.S.A. for 21 consecutive years. The City of Eustis has been a proven leader in setting the standards in quality of life for its residents and visitors, not only in Lake County, but also the State of Florida. The Citizens of Eustis are proud of their special City with its many examples of dedicated work by countless volunteers, boards and staff who devote their time and talents to making this town one that is abundant in charm, history, culture, and promise for the future. Eustis currently supports a population of more than 19,000 residents, with a median age of 41.9 years. The City has a diverse economy with businesses and industries in agricultural technology, food products, graphics, forest products, manufacturing and regional transportation. It is a welcoming atmosphere for entrepreneurship, small business, light manufacturing, sustainable technology,
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protection of the environment, and further development of the arts community as a viable business niche. A few of the major industries located in or near Eustis include Florida Food Products, Mercer Products, Inc., Service Trucking, U.S. Nutraceuticals, and AgriStarts. A vital network of highways, including US 441, I-4, I-75, and the Florida Turnpike, is easily accessible, and Eustis is minutes away from the Leesburg Regional Airport and an hour from Orlando International Airport. The City’s leadership is also committed to taking full advantage of the natural attributes of Eustis by incorporating transportation plans for the future to link the neighborhoods and downtown in a usable, convenient, and sustainable manner.
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VISION: Eustis is a vibrant lakefront community with a well-integrated local economy strengthened by creativity and innovation. It is a community that respects and honors its history and its rich natural environment. It provides residents, workers, and visitors a friendly, welcoming sense of place.
MISSION: Create a superior quality of life by engaging and partnering with the community to provide financially prudent and customer friendly services.
CORE VALUES: Eustis “Spirit”
We Serve
We are Professional
We act with Integrity
We produce Results
We are Involved
We practice Teamwork
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STRATEGIC PLAN REVIEW
GOAL ONE: To be a beautiful, livable city with a vibrant lakefront identity
Strategies: (a) Develop and maintain attractive corridors and gateways into the city.
o The City adopted an incentive program to encourage improvements to properties fronting on the major corridors of SR 19 and Orange Ave.
o Public Works installed three major gateway signs at the north, south, and east entrances to the City.
(b) Increase mobility with sidewalks, bikeways and multi-use trails. o Public Works constructed 2.7 miles of new sidewalks and replaced 1.13
miles of deteriorating sidewalks. o The City executed an agreement with the Lake County School Board to
construct sidewalks along Kurt St. and Atwater Ave.
(c) Improve and enhance recreation and leisure opportunities. o The Library has expanded its youth programs to include gaming, summer
reading, and more activities for children targeting developmental stages. o Adult library activities now include online business information services,
expanded online career support services (resume and application builders), family history research, online financial investment software, and computer skills software.
o Parks and Recreation is installing exercise stations along the track at Palmetto Point.
(d) Support diverse community events, festivals and celebrations, moving them throughout the community.
o The City has hired an Events Coordinator to improve and expand community events.
o The Events Coordinator partnered with the Lake Eustis Chamber to sponsor a family July 4th celebration in Ferran Park.
(e) Ensure a pedestrian friendly environment. o The Police Department continues to assist in street crossing during City
events and has installed a message board on Bay St. to remind drivers to yield to pedestrians.
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o The Public Works department constructs new sidewalks annually.
(f) Protect the natural environment and preserve clean air and water resources using economically sound principles.
o The City Engineer is exploring a grant possibility that will improve the water quality of Trout Lake.
(g) Maintain the charm and character of Eustis. o The Economic Development Director has hired a Public Relations
Specialist to communicate and promote the unique features of the City.
(h) Focus on all of Eustis and not just the Central Business District. Emphasize central Eustis, the gateways, and SR 19 from US 441 to Lakeview.
o The City secured a grant to landscape and improve the medians on S. Bay St.
o Public Works prepared the Community Garden for planting. o Public Works is completing the next phase of Palmetto Plaza.
(i) Encourage residential and commercial redevelopment in the Community
Redevelopment Area and Enterprise Zone with incentives and other initiatives. o The City maintains its construction incentive voucher program, offering
up to $90,000 in some portions of the Enterprise Zone.
Actions: (a) Determine, design, fund, and construct the first phase of the Ferran Park/Lakefront
Master Plan with the possibility of including access for seaplane landings. Designate funds from City property sales to speed the lakefront development.
o The new playground structure, renovation of the restroom facilities, and upgraded electrical connections will be completed in the fall of 2014.
o City property sales have generated only minimal funds. (b) Complete the design, funding and construction of the Palmetto Plaza Market Place
and The Avenue park/gateway within 12-18 months. o The Avenue gateway is completed. o Palmetto Plaza will be completed in FY 2-14/15.
(c) Continue to implement the Pedestrian and Bicycle Master Plan, especially the trail
component. o The City is meeting with Trout Lake Nature Center(TLNC) to explore
options for a trail from downtown Eustis to TLNC.
(d) Complete construction of the Palmetto Point Park improvements. xix
o Parks and Recreation will complete exercise stations, beach volleyball, and backstops at the Park within the next few months.
(e) Continue to invest in infrastructure improvements. o The Capital Improvement Plan has annual allocations for street paving,
sidewalks, and water and sewer line upgrades.
(f) Construct gateway monument signs at entrances to the City and other appropriate locations.
o Gateway signs have been constructed on North Bay St., South Bay St., and Orange Ave.
(g) Improve the maintenance and appearance of City properties and facilities. o Public Works has refinished the stairs and entryway to City Hall.
GOAL TWO: To expand the local economy
Strategies: (a) Evaluate and implement local actions to encourage business expansion and growth,
including providing infrastructure. o The Economic Development Director is visiting major businesses in the
City.
(b) Ensure that regulations and processes are business-friendly by analyzing and evaluating the potential impact on new and existing businesses of existing and proposed regulations, requirements and ordinances.
o Development Services has brought forward several revisions to the Land Development Regulations to provide more flexibility for property and business owners. Following the review and update of the Comprehensive Plan, the department will continue its full evaluation of the LDRs with the Commission.
(c) Ensure that Eustis is known as a business and industry friendly environment where companies choose to locate.
o City staff revised the Business Tax Receipt ordinance to simplify the fee structure and review process.
o The City’s Fire Dept. ISO rating has increased from 3 to 2, effective October 1, 2014.
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(d) Increase the number of people living and working in Eustis.
o The City completed an annexation incentive program that added several homes and parcels to the City. Building permits have also increased, with 85 single family permits being issued Oct. 2013 through July 2014.
(e) Diversify and expand the commercial/industrial tax base. o Some of the recommended changes to the LDRs will provide more
industrial development opportunities. o A developer has submitted a site plan for a major retail center on US 441.
(f) Expand post-secondary educational opportunities within the City.
(g) Develop eco-tourism. o The City is working with Trout Lake Nature Center regarding potential
future expansion to encourage eco-tourism.
(h) Focus on development along the Gateways to the City.
(i) Generally support economic development throughout the City instead of increasing incentives to develop in certain areas.
(j) Support education initiatives that promote job growth. o The City is working with Lake Technical College to expand job training
opportunities.
Actions: (a) Develop criteria for identifying critical existing businesses and continue meeting
regularly with those businesses to determine how the City can support their growth and expansion.
o The City has hired an economic development director to complete this action.
(b) Promote economic development incentives on the City’s website and social media. o The Economic Development Director and the Public Relations Specialist
will be working on this over the next few months. (c) Proactively recruit businesses to properties served by rail improvements.
(d) Identify and market city-owned properties for commercial and residential development.
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o The City solicited and accepted bids on specific residential parcels. The City Attorney is currently preparing the documents to close those transactions.
o The City has posted available property on CR 44 for commercial/industrial development and public/private partnership opportunities.
(e) Evaluate the economic benefit of various events and programs to determine the level of City support.
(f) Add to the City’s brand identity, “Eustis Gateway to the Harris Chain of Lakes”, “Bass Capital of Lake County”. Attract 2 major fishing events with weigh-ins at the City docks.
(g) Locate a kayak launch next to the pool or other appropriate location. Procure kayaks and rent kayaks to the general public under the direction of Parks and Recreation if feasible. Create the Eustis Water Trails.
o The kayak launch is completed and Lake County is adding the launch to its Blue Way system.
o Parks and Recreation will continue to evaluate the feasibility of procuring and renting kayaks at that location.
GOAL THREE: To provide quality, cost-effective public services
Strategies: (a) Maintain financial viability of the City.
o The proposed budget for FY 14/15 balances recurring revenues and expenditures in the general fund and includes an increase of approximately $800,000 in the reserve over and above the 90 day operating amount.
(b) Maximize the effective use of technology. o The City allocates annual funding for computer replacement. o The building department has equipment and is starting the process to
convert its paper files to electronic files. o The building and code inspectors are now using tablets to record
information and file inspection reports.
(c) Develop, adopt, and implement master plans for the repair, replacement and expansion of public utilities and facilities.
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o The Public Utilities department is currently updating its master water plan and stormwater plan.
o The City had contracted for an evaluation of the reclaimed water distribution plan and required improvements to the eastern wastewater plant.
(d) Provide opportunities for effective, timely public input on city programs and activities. o The City Commission policies require that all action items be published as
part of the agenda so that the public is aware and has an opportunity to comment.
(e) Recruit and retain quality employees. o The Human Resources Director completed a salary survey in FY 12/13
and the Commission approved increases to the pay plan in FY 13/14, with the intention of making similar improvements over the following two years.
(f) Continuously improve, diversify and expand public communication and input. o The City has hired a Public Relations Specialist to expand and improve
communication.
Actions: (a) Continue to update park and recreation user fees.
o The Parks and Recreation Department evaluates user fees on an annual basis and adjusts accordingly.
(b) Complete implementation of financial, business and operational software/hardware systems to improve efficiency and effectiveness.
o The software implementation is completed but there are still conversion and training issues that must be addressed to improve the efficiency and effectiveness.
(c) Continue to pursue coordination of Fire Services with Mt. Dora, Tavares and Lake County.
o The Fire Chief maintains good communication and coordination with the County and Cities.
(d) Initiate the development of a Parks and Recreation Master Plan. o The Commission agreed to eliminate this action from the Strategic Plan.
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(e) Evaluate alternative uses for the sale of reclaimed water resources in addition to irrigation.
o The City’s consultants are currently completing a study that will address the future options for reclaimed water.
(f) Develop and implement City fleet policies.
(g) Review and evaluate long-term options for infrastructure funding and the viability of extending the local sales tax.
o City staff are working with the County on the sales tax extension and preparing a list of unfunded needs.
(h) Evaluate the long-term viability of city buildings and facilities and develop strategies to address deficiencies.
(i) Implement plans to keep the Library on the “cutting edge” of technology. o The library has added public computer stations and increased its e-book
inventory.
(j) Evaluate alternative locations for a new fire station if #27 is not available to serve the NW part of the City, including the conversion of the City mulch plant off CR 44.
o A new fire station has been constructed on City-owned property on Hicks Ditch Rd. The station is scheduled to open and operate in October.
(k) Develop a competitive compensation/benefits plan to recruit and retain quality employees that will place total compensation and benefits, including pension, vacation, and sick days, in the top quartile of a weighted average of the private and public sector in labor market area.
o The City improved the pay plan by 4% in FY 13/14 and the budget for FY 14/15 includes another increase of 3%. If the City is able to continue with these adjustments, the pay plan should be close to the upper quartile in a couple of years.
(l) Implement a Merit-based Compensation System based on assessments/evaluations with realistic and measurable goals for employee performance.
o The Human Resources Department revised the assessment instrument and all evaluations for FY 13/14 included these realistic and measurable goals and numerical performance measures adapted for various positions.
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INFORMATION ATTACHMENTS
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Actual Proposed % Over 2014Municipality 2013 2014 Rollback Ranking
Howey-in-the-Hills 9.6147 9.5177 2.27% 1Mascotte 9.6147 9.3000 2.43% 2Astatula 6.2500 8.5000 39.15% 3Umatilla 8.2480 8.2480 0.23% 4Eustis 7.5810 7.5810 2.54% 5Tavares* 6.9064 7.3817 9.08% 6Minneola 6.3676 6.2500 1.79% 7Groveland 5.4700 6.4100 20.64% 8Mount Dora 5.6667 5.9970 7.56% 9Fruitland Park 4.7371 5.0371 11.71% 10Leesburg 4.3179 4.3521 0.00% 11Lady Lake 3.2080 3.8781 23.72% 12Clermont 3.7290 3.7290 3.76% 13Montverde 2.8300 2.8300 3.12% 14
AVERAGE 6.0387 6.3580 * includes Fire Assess.
Source: Lake County Property Appraiser's Office - August 2014
Ranking By Millage Rate - 2014 (Proposed)
Municipal Ad Valorem Tax ProfileAll Lake County Municipalities
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Dept. Full-Time Part-Time Full-Time Part-Time Full-Time Part-Time Full-Time Part-Time Full-Time Part-TimeGeneral FundCity Commission 0 5 0 5 0 5 0 5 0 5City Manager 4 0 4 0 4 0 5 0 5 0Finance 23 0 22 0 22 0 22 0 12 0Development Services 9 0 9 0 9 0 8 0 7 0Human Resources 3 0 3 0 3 0 3 0 3 0Police 58 1.1 58 1.1 58 1.1 58 1.1 54 1.1Fire 23 0 23 0 23 0 23 0 24 0Public Works 10 0 9 0 9.5 0 12 0 12 0Library 10 2.1 10 2.25 11 1.38 11 1.9 11 1.9Recreation 13 2 12 2 12 4.35 10 3.35 11 3Total General Fund 153 10.2 150 10.35 151.5 11.83 152 11.35 139 11
Street Improvement Fd.Administration 3 0 3 0 3 0 3 0 2 0Public Land Maint. 6 0 5 0 5 0 5 0 3 0Lighting & Control 1 0 1 0 1 0 1 0 1 0Street Maint. & Constr. 5 0 5 0 5 0 5 0 5 0Lawn Mowing 5 0 4 0 4 0 3 0 4 0Tree Services 0 0 2 0 2 0 2 0 0 0Total Street Impr. Fd. 20 0 20 0 20 0 19 0 15 0
Water & Sewer Revenue Fd.Public Utilities 4 0 5 0 4 0 3 0 16 0Water 21 0 19 1.3 20 1 21 0 20 0Wastewater 17 0 16 0 16 0 16 0 18 0Total Water & Sewer Fd 42 0 40 1.3 40 1 40 0 54 0
Stormwater Utility Fd.Street Sweeping &Drainage Maintenance 4 0 4 0 4 0 4 0 4 0Total Stormwater Util. Fd. 4 0 4 0 4 0 4 0 4 0
Total 219 10.2 214 11.65 215.5 12.83 215 11.35 212 11
Note: Does not include Volunteer Firemen. FY 2014-15 includes Customer Service and Meter Reading moving from Finance to Public Utilities - 1
2014-15Authorized Personnel Comparison
2013-142010-11 2011-12 2012-13
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Beginning Ending Fund Fund Less: Less: FundNo. Fund Name Balance Revenues Expenditures Reserves * Balance
001 General Fund 6,153,543 13,395,230 14,308,655 4,381,546 858,572
006 Library Contribution Fund 93,584 14,925 33,375 74,539 595
010 Sales Tax Revenue Fund 444,032 2,167,085 2,457,258 0 153,859
011 Law Enforcement Ed. Fund 6,359 10,250 16,609 0 0
013 Street Improvement Fund 448,213 1,495,967 1,655,251 160,473 128,456
014 Community Redevelopment Fund 541,752 397,500 939,252 0 0
040 Water & Sewer Revenue Fund 6,116,197 8,329,500 10,177,038 1,374,272 2,894,387
041 Reclaimed Water Project Fund 124,001 250 0 0 124,251
042 W & S Renewal & Replacement Fd. 611,747 1,282,763 1,894,510 0 0
049 Stormwater Utility Revenue Fund 693,438 747,925 868,953 81,613 490,797
059 Fire Prev. Capacity Exp. Trst. Fd. 16,084 12,800 500 28,384 0
060 Greenwood Cemetery Trust Fund 254,496 6,200 31,400 229,296 0
061 Police Pension Fund 14,077,168 1,348,169 675,000 14,750,337 0
062 Firemen's Pension Fund 6,298,276 812,462 780,000 6,330,738 0
063 Parks & Rec. Capacity Exp. Trst. Fd. 117,239 30,450 36,764 110,925 0
064 Law Enf. Capacity Exp. Trst. Fd. 159,843 11,450 500 170,793 0
065 Water Impact Trust Fund 1,191,909 297,000 111,068 1,377,841 0
066 Sewer Impact Trust Fund 414,605 1,161,336 1,575,941 0 0
068 Economic Development Trust Fund 153,086 42,500 42,800 0 152,786
069 Library Capacity Exp. Trust Fund 12,546 16,050 25,500 3,096 0TOTAL 37,928,118 31,579,812 35,630,374 29,073,853 4,803,703
* Reserves are funds that are restricted by State or Local law to fund future benefits, future capital projects or to meet certain operating reserve requirements under City Financial Policies.
CITY OF EUSTISANNUAL BUDGET
ALL FUNDS BUDGET SUMMARY
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City of Eustis Organizational Chart
Eustis Residents (19,000+)
City Commission (5)
City Manager (2)
Director of Dev. Serv. (1)
Building (3)
Code Enforcement (1)
Planning (1)
Fire Chief (24)
Police Chief (55) Director of Finance (2)
Deputy Dir. of Fin. (1)
Accounting (3)
Payroll (1)
Purchasing (3)
Customer Service (7)
Meter Reading (4)
IT (2)
Library Director (13)
Director of Economic Dev. (1)
Public Relations (1)
Director of Public Works (2)
Engineering (3)
Street Improvement (17)
Water (20)
Wastewater (18)
Public Works (12)
Director of Parks & Recreation (3)
Programs (4)
Facility Rental (4)
Aquatics (2)
Events (1)
Director of Human Resources (3)
City Clerk (1)
City Attorney (1)
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BUDGET CALENDAR FY 2014-2015
DATE ACTIVITY PARTIES OF INTEREST May 5 Pre-budget meetings & briefings Acting City Manager/ Department Directors May 6-8 Prepare revenue estimates Budget Staff May 7 Prepare & distribute budget package Finance and Human Resources May 14 Capital Improvement Plan (CIP) forms Department Directors due in Finance May 19 CIP Review and prioritize Acting City Manager/ Department Directors May 20 Current year budget estimates due Department Directors in Finance May 27 Budget forms & supporting detail due in Department Directors Finance Department May 27-29 Audit budget forms; compute fixed charges Finance Department May 28 CIP meeting and review Acting City Manager/ Department Directors June 1 Receive preliminary tax roll information Property Appraiser June 2- 6 Department review of budget proposals Department Directors June 9-13 City Manager review of budget requests Acting City Manager/ Department Directors June 16- July 9 Prepare and type City Manager's Finance Department recommended budget June 17 CIP workshop presentation City Commission Acting City Manager/ Department Directors June 19 Preliminary Budget Update City Commission/ City Manager July 1 Receive tax roll information Property Appraiser July 9 Submit City Manager's recommended Budget Staff budget to City Commission July 14 City Commission reviews budget in City Commission/ Budget Staff workshop July 17 CRA Proposed Budget Approval CRA Board/ Staff July 17* Set proposed millage rate & date for the City Commission tentative budget hearing July 22 Certify proposed millage rate & tentative Acting City Manager/ Finance Director budget hearing with Property Appraiser
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BUDGET CALENDAR FY 2014-2015 (Continued)
DATE ACTIVITY PARTIES OF INTEREST July 21-Aug.14 Make revisions in budget as ordered Acting City Manager/ Department Directors by City Commission Aug. 7 Acceptance of Five-Year CIP City Commission Aug. 20 *(est.) Property Appraiser mails "Notice of Property Appraiser Proposed Property Taxes" Aug. 21 Deliver Budget to City Commission Budget Staff Sept. 4 * Hold tentative budget hearing; City Commission / Public adopt tentative millage and budget Sept. 15 * Advertise intent to adopt a final Budget Finance Director Budget Sept. 18* Hold public hearing to adopt final budget City Commission / Public Annual CIP & millage rate Sept. 19 * Certify final millage to Property Acting City Manager/ Finance Director Appraiser Sept. 20 - 30 Make final budget adjustments; type & bind Budget Staff Sept. 30 Distribute final budget Budget Staff Oct. 1 * New budget goes into effect * Indicates requirement of State Law under TRIM Note: The City of Eustis now uses eTrim for certifying millage data and forms to the Property Appraiser and Department of Revenue. Revised 7/31/14
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Fiscal Year 2015 Adopted Budget About the Budget
The City of Eustis’s budget serves as much more than just a financial plan. It also meets four essential purposes:
Policy Document The Adopted Budget serves to inform the reader about the City of Eustis and its policies that guide prioritization of the spending of resources. The City Manager’s Budget Message provides a condensed analysis of the Adopted Budget, highlighting the central issues in developing the budget as well as establishing the theme for the Fiscal Year. The Adopted Budget includes the organization-wide financial and programmatic policies and goals that address long-term financial issues, as well as short-term operational policies that direct the development of the annual budget. The Adopted Budget provides information about the services the City will provide for the fiscal year beginning October 1, 2014 and extending to September 30, 2015.
Financial Plan The Adopted Budget demonstrates the financial plan of the City, detailing the costs associated with providing municipal services and how the services will be funded. The Budget Summaries provides the reader with an at-a-glance view of all appropriated funds’ revenue sources and expenditures/expenses by program, object category and fund. The Adopted Budget explains the underlying assumptions for revenue estimates and analyzes significant revenue trends. In addition, projected beginning and ending fund balances are shown for the fiscal year, demonstrating the anticipated changes in fund balances from one year to the next.
Operations Guide The Adopted Budget provides detailed information on how the City and departments are organized. Within the departmental sections, the reader is provided information about the activities, services and functions that are carried out by each department in support of the overall City Commission goals and objectives. Included is also an organization chart, authorized positions, budget highlights and budgetary appropriation.
Communications Device The Adopted Budget provides the reader with summary information to assist with understanding revenue sources and planned fiscal spending that support the established goals and objectives. Included in the Adopted Budget document is a table of contents and a glossary to enable the reader to locate information and to understand the terminology used throughout the document. Charts, graphs and tables are strategically used to provide a visual demonstration of the narrative presented. The City Manager’s Budget Message provided at the beginning of the Adopted Budget document provides the reader with a condensed analysis of the financial plans for the fiscal year 2015 for the City of Eustis.
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Budget Process
Budgetary Basis Budget for the governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). The budget for the enterprise fund is adopted on a non-GAAP basis to reflect budget versus actual information related to “operations and maintenance” as defined in bond covenants. This is identical to the basis of accounting used in the Comprehensive Annual Financial Report (CAFR).
Budget Procedures
Florida Statute Sec. 166.241 requires that municipalities establish a fiscal year beginning October 1 and ending September 30. In accordance with the Charter of the City of Eustis, the City Manager shall prepare and recommend to the City Commission a budget for the next succeeding fiscal year. The City of Eustis’ annual budget is a public policy process resulting in a fiscal plan for the allocation of municipal resources to achieve results in specific programs. The Finance Department coordinates the budget process which begins in February and ends in September. This process combines financial forecasting and fiscal strategizing to identify challenges, opportunities, causes of fiscal imbalances, and development of a long-term financial plan that ensures fiscal sustainability. The process is designed to identify service requirements, develop strategies to meet those needs, provide available resources, and allocate appropriations to execute a plan to meet the service requirements in alignment with City Commission goals and objectives. The budget is prepared with particular reference to the operational requirements and capital outlays needed to provide for the needs and growth of the City, specifying anticipated sources and amounts of revenue as well as expenditures. The City generally desires to live within its means by keeping on-going operating costs at or below anticipated operating revenues. A recurring challenge that faces the City is the ability to provide sufficient funding for responsible operations and maintenance for the services provided and to hire and retain an excellent work force through a competitive employee compensation package. As the general fund provides the funding for the primary governmental services, special attention is paid to this fund. The main financial resource for this fund is ad valorem taxes, derived from property values throughout the City. The City strives to diversify its revenue base to the fullest extent possible. As the Water and Sewer Utility Fund is an enterprise fund operated in the same manner as a business, the legally enacted budget for this fund is developed to provide financing for anticipated operating and capital needs.
Budget Adoption
The City’s budget is adopted by fund at the object level through resolution at a public hearing held in during the last scheduled City Commission meeting each September. Upon final adoption, the budget is in effect for the fiscal year, with the amounts stated therein being appropriated to the several objects and purposes named therein.
Public participation in the budget process is encouraged. Prior to adoption, the City Commission holds several public budget workshops to review the major issues, programs and capital projects to be included in the adopted budget. In addition, there are two public hearings in which the citizens can question the City Commission on matters regarding the adopted budget. The scheduled times and locations of these meetings are advertised in accordance with State of Florida statutes on the City’s website and at the City Hall facilities. All budget appropriations lapse at the close of the fiscal year.
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Budget Amendments Amendments that alter the total original budget appropriation in a fund are brought back to the City Commission for consideration and approval. Appropriations that are re-allocated within a fund and do not change the original budget appropriation may be approved by the City Manager. In addition, all capital purchases and/or changes to budgeted capital purchases must be approved by the Commission. The classification detail at which expenditures may not legally exceed appropriations is at the total fund level.
Truth-In-Millage (TRIM) Requirements Chapters 200 and 218 F.S. details the Truth in Millage (TRIM) requirements and requires the adoption of the millage rate and budget resolution by separate votes. The process begins with the County Property Appraiser certifying the taxable property values to the City, which are then used as a basis for determining the millage rate for the upcoming year. The resolutions for the adoption of the tentative millage rate and budget, and the final millage rate and budget, are certified to the Florida Department of Revenue. In accordance with TRIM requirements, two public hearings are held - one to adopt a tentative millage rate and budget and one to adopt a final millage rate and budget. The first or “tentative” hearing is advertised on the “Notice of Proposed Property Taxes” (TRIM Notice) mailed to City property owners from the Property Appraiser’s office. This hearing adopts a tentative millage rate and tentative budget. The final TRIM hearing is advertised in a newspaper of general circulation in Lake County. Both public hearings allow the public to speak to the City Commission and ask questions about the tentative and final millage rate and budget. The final TRIM hearing is held prior to October 1.
Listed below is the FY 2015 Budget Calendar At-A-Glance, which provides the reader with condensed information regarding the specific functions and deadlines in the budgetary process that are defined in order to meet all State and City budgetary adoption requirements.
Budget Document Organization
The budget document is organized in the following sequential parts:
1. Table of Contents
2. City Manager’s Message
This section includes the City Manager’s message to the City Commission describing the budget as presented and factors that were considered in preparation of the budget.
3. About the City of Eustis, Florida This section introduces the reader to the City of Eustis, FL. Included is a map detailing the location of Eustis, FL, the Vision, Mission, and Core Values of the City, a few brief statistics about the City and history of the City.
4. Budget Section
This section provides the reader with information helpful for understanding the City’s process in developing the annual budget. Included are narratives about the budget process, fund types and basis of budgeting, revenue sources and trends, and financial policies.
5. Expenditures – Departmental Details Department budgets support the goals and objectives established by the City Commission. Each departmental section provides detailed personal services, o p e r a t i n g expenditures, and capital outlay by departmental division line items. The capital outlay schedule includes both additional new items as well as replacement items.
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6. Glossary This section defines technical terms related to finance and accounting, as well as non-financial terms related to the City.
FINANCIAL STRUCTURE A fund is 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 that are segregated for the purpose of carrying on specific activities or attaining certain major objectives in accordance with special regulations, restrictions, or limitations. Appropriated funds are segregated by governmental funds and enterprise funds. Governmental funds are used to account for most of the City’s tax-supported activities. Enterprise funds are used by the City to account for revenue sources derived from fees charged to third parties in order to provide for ongoing operating and capital needs. The City has fiduciary funds which are not budgeted as these resources are held by the government as a trustee and cannot be used to support the government’s own programs.
Governmental-Type Funds
The City’s Governmental Funds consist of the General Fund, Special Revenue Funds, and Capital Projects Funds.
General Fund The General Fund is the general operating fund of the City. It is used to account for all financial resources, except those required to be accounted for in another fund. Resources include taxes, franchise fees, state and local shared revenues, grants, fees, fines and forfeitures, charges for services, and miscellaneous revenues. Services provided through the use of these revenue sources in the General Fund include general government, public safety, physical environment and transportation, and culture and recreation.
Special Revenue Funds Various special revenue funds are appropriated to specific revenue sources that are legally or administratively restricted to expenditures for specified purposes. The following are the appropriated special revenue funds the City of Eustis appropriates:
Sales Tax Revenue Bond Fund – To account for the City’s share of the one-cent infrastructure sales tax, which is restricted to capital projects.
Law Enforcement Education Fund– To account for the City’s share of the one-cent infrastructure sales tax, which is restricted to capital projects.
Street Improvement Fund – To account for monies received from motor fuel gas tax sources with the sole purpose of maintenance of the streets and right-of-ways within the city.
Community Redevelopment Trust Fund – To account for the financial resources and expenditures of the City’s special taxing district identified in the Community Redevelopment District. . Capital Projects Funds Capital project funds are utilized to account for major capital acquisition and construction activity separately from the ongoing activities in order to avoid distortions in financial trend information that occur when capital and operating activities are mixed. The following is the capital projects fund that the
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City currently appropriates:
Capital Improvement Fund A projected plan for capital expenditures to be incurred each year over a period of five years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. Proprietary Funds The City uses proprietary funds to account for its business-type activities. It has several enterprise funds that are classified as proprietary funds. These enterprise funds impose fees or charges on external users for use of the services provided.
Water and Sewer Revenue Fund – User fees and other revenues related to the operation of the City’s utility system are recorded in this fund. These fees are charged to the users for the ongoing operating and capital needs of water, sewer, and reclaimed water services provided. . Reclaimed Water Project Fund – Accounts for wastewater projects that are used for irrigation and other uses to extend the City’s water supplies. Projects are funded by interfund transfers from the Water and Sewer Revenue Fund. Water and Sewer Renewal and Replacement Fund – A fund to cover anticipated expenses for major repairs of the City’s facilities and for repair and replacement of related equipment. Expenses are funded by interfund transfers from the Water and Sewer Revenue Fund. Stormwater Utility Revenue Fund – User fees and other revenues related to stormwater charges. The fund is responsible for funding the operation, construction and maintenance of stormwater management devices, for stormwater system planning, and management. FY 2015 ADOPTED BUDGET DEVELOPMENT
This section describes the major sources of revenues and expenditures, along with trends utilized in developing the FY 2015 Adopted Budget. The City maintains a balanced budget approach in compliance with sec. 166.029 F. S. in which the amount available from taxation and other sources, including balances brought forward from prior fiscal years, must equal the total appropriations for expenditures and reserves. The General Fund, special revenue, and capital projects funds’ limited revenue sources expenditures have been allocated within the depth of the resources provided in an effort to maintain the balanced budget with limited reliance on fund balance reserves, in accordance with existing policy.
Development of the budget begins with a financial forecast for the general fund and water and sewer utility fund to determine the anticipated near-term revenues and recurring expenditures. Financial Forecast
In order to develop the five (5) year financial forecast, the following areas were reviewed:
- The City’s current year budget consumption. - Trends in spending and revenue sources based on historical data. - An analysis of the City’s general fund revenues, expenditures, current taxable valuation (as
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provided by the property appraiser) and projected valuation (based on anticipated new development and/or land use changes).
- An analysis of financial policies as they relate to fund balance reserves.
- Current and projected economic conditions in the local area and anticipated legal changes.
Taxes Ad Valorem Taxes – General Fund Ad Valorem taxes are budgeted at $5,532,955 and are collected by the Lake County Tax Collector’s office. The majority of the tax collections occur from November through March. Tax bills are mailed in November, becoming due March 31, with a sliding discount rate for early payment beginning in November. Collections are calculated by multiplying the City’s adopted millage rate for every $1,000 of taxable property value. The City’s millage rate is adopted by City Commission each budget year, with the established rate predicated upon desired revenue generated (within statutory limitations) based on the gross taxable value of real and personal property as certified by the County Property Appraiser. The proposed millage rate for fiscal year 2015 is 7.5810. Franchise Fees, Telecommunication and other Public Service Taxes – General Fund Franchise fees and utility service taxes are budgeted at a total of $3,860,800. They are collected from customers by public service providers and remitted to the City on a monthly basis with the exception of the Communication Services Tax (CST). This is a tax on the purchase of electricity, metered natural gas and water service. The CST is remitted by telecom providers to the Florida Department of Revenue (State) which then distributes collections to local governments with a one month lag. Budgeting for franchise fees and utility service taxes is calculated by reviewing historical trends along with any information on rate or customer base changes. All franchise fees and utility service taxes are based on a percentage of service cost. Electricity is by far the biggest generator of utility tax and franchise fee revenue with telecommunications coming in second. Licenses and Permits:
General Fund Business tax receipts revenue is budgeted in the General Fund at $407,000 based on recent trends and anticipated new business activity in the City. Annual renewals account for the bulk of this revenue and a slight increase over the prior year is anticipated as the economy rebounds and business activity is stimulated. Other miscellaneous licenses and permits are budgeted at $71,800 based on historical trend. Intergovernmental Revenue: Grants, State and Local Shared Revenues, and Payments from Other Local Units
General Fund The budget for half-cent sales tax and municipal revenue sharing is based on estimates provided from the State and is distributed by the State derived through calculations based on factors such as sales tax revenue and population. Local Government Half-cent Sales Tax is projected to be $960,865. It is apportioned and distributed by the State based on population estimates. State Revenue Sharing revenue is projected to be $404,883. This distribution is based on equally weighted factors of adjusted municipal population, derived municipal sales tax collections and the municipality’s ability to raise revenue. The FY 2015 Adopted Budget anticipates a slight increase in both of these revenues due to current increases in sales tax as the economy begins to improve. Other miscellaneous shared revenues are budgeted in the General Fund at $39,792 based on historical trend. This estimate includes revenue sources derived from mobile home license taxes, alcohol beverage license taxes, county occupational licenses and payments in lieu of taxes (PILOT). The City attempts to utilize grant
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funding to supplement its limited resources to the fullest extent possible as an additional revenue source. As this revenue is unknown and based on grant awards, the budget is appropriated upon grant acceptance.
Charges for Services: Utility Charges for Services Stormwater Utility Fund and Water & Sewer Utility Revenue Fund
Budgeted Stormwater revenue of $710,000 is based on a rate of $6 per equivalent residential units (per month and $12 commercial location. There is minimal increase in revenue to this fund as there are minimal additions due to new development or changes in land use.
Charges for water, sewer, and reclaimed water service are predicated upon base charges plus a tiered rate based upon consumption. Together with connection fees for new accounts, these charges are predicted to be $8,329,500. The City is required by ordinance to engage an outside consulting firm to determine the optimal rate structure to adequately maintain the water and sewer system. The rate studies normally are done to cover a three to five year span. The total projected Utility Charges for Services for FY 2015 is $8,329,500.
Other Charges for Services: General Fund
Estimates for revenues generated from Parks and Recreation activities of $182,290 are provided by the Parks and Recreation division based on planned classes and events for the upcoming year and is budgeted in the General Fund.
Fines & Forfeitures: General Fund Various fines and forfeitures are conservatively budgeted at $55,500, based on historical trends. Court fines, and code violations comprise most of the fines levied. Conservative estimates are the best method for budgeting this revenue as the amount collected from year to year fluctuates widely and does not follow a defined trend.
Miscellaneous Revenues: General Fund, Various Special Revenue Funds, and Water & Sewer Utility Revenue Fund
Interest earnings are conservatively budgeted among the appropriate funds at $69,925. Interest rates have been historically low for the past several years, resulting in a minimal impact of this as a revenue source. The City invests excess funds according to the Investment Policy in order to attain higher interest earnings that that earned in a traditional bank. This revenue forecast is based on projected cash and investment balances and anticipated interest rates. Rents collected from leases to wireless companies for use of water towers as a cellular phone tower transmission area are $64,600 based on existing contract values. This revenue source has declined in recent years as wireless companies begin to use new technologies. All other miscellaneous revenues are conservatively budgeted at $37,500.
Other Financing Sources: General Fund, Various Special Revenue Funds, and Water & Sewer Utility Revenue Fund
Other financing sources are items that are reflected in the budget as revenue, but which are not exchange-based transactions. These include transactions such as Interfund transfers and utilization of fund balance. Interfund transfers are transfers from one fund to another to provide funding to offset costs incurred in another fund or, in the case of the Water and Sewer Utility Revenue Fund, to pay the
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General Fund for a return on investment and overhead costs. Appropriation of fund balance as a revenue reflects the increase or decrease on the reliance of fund balance as a revenue source to balance revenues against expenditures for a given year and ensure a balanced budget. The interfund transfer from the Water & Sewer Utility Fund to the General Fund is budgeted at $1,500,000. The City’s is required to fund the CRA for the increase in Tax Increment Funding each year as mandated by State of Florida CRA statutes. This transfer is budgeted at $42,245 based on the preliminary taxable values as provided by the Lake County Property Appraiser. EXPENDITURES
In FY 2015, the City was able to factor in an effective 3% salary increase for employees. The increase requested is 3% for all employees, an increase of $371,947. E xpenditures increased $3,173.341 or 9.7%. Detailed expenditures related to operating costs are reflected in the individual department pages by fund. Capital improvements increased by $1,511,884 from FY14. This is mainly due to capital expenditures for wastewater nitrogen and building engineering projects. The capital improvement plan is located on page 154.
FINANCIAL POLICIES This section describes the major financial policies that affect the City’s long term financial planning and budgeting processes. The City’s financial policies serve to match fluctuating spending needs with available resources. The annual budget is prepared as a balanced budget, with total revenues and other financing sources equaling total expenditures/expenses and other financing uses for each fund. Any shortfalls of current revenue sources matched against anticipated expenditures are supplemented with a reduction in existing fund balance.
The use of fund balance to balance a fund’s budget makes a fund balance reserve policy an important planning and budget tool. Large scale capital project spending needs and fluctuating interest rates make debt management a closely watched financial policy issue. Investing the City’s financial resources so that the fund’s values keep pace with rising costs is aggressively administered. Operating Policies The City will develop and maintain accounting and budgetary control systems to adequately safeguard the assets being held in public trust.
The City will limit current expenditures to match against current anticipated revenues. The City will avoid balancing current operating expenditures with borrowed revenues.
The City will provide for adequate maintenance of capital, plant and equipment and for their orderly replacement.
The City will balance its budget year so that each fund’s anticipated revenues equal the anticipated expenditures. Utilization of existing fund balance as a revenue source to meet current needs will be monitored.
The City will monitor budget to actual activity to ensure compliance with budgetary policy.
Revenue Policies The City shall maintain, as permitted by State law, a diversified revenue base to offset the effects of short-term fluctuations in any one revenue source and reduce reliance on any one revenue source.
xxxix
This City shall estimate its annual revenues as part of the budgetary process through a conservative, objective and analytical process. It will review and evaluate new revenue sources to fund operating expenditures consistent with City Commission goals and objectives.
The City shall establish all user charges and fees to recover all or a portion of the cost of providing a service. The City shall review user fees/charges periodically to ensure they are fair and equitable to all users. The City shall transfer a portion of the budgeted operating revenue in the Water and Sewer Utility Revenue Fund to the General Fund as a return on the City’s investment in the utility infrastructure. Annual transfers from the Water and Sewer Utility Fund, Stormwater Fund, Building Safety Fund, Solid Waste Fund and Community Redevelopment Agency Fund to the General Fund will be calculated based on the prior year’s CAFR expenditures.
Fund Balance Policy The City has established a Fund Balance Policy in accordance with Governmental Accounting Standards Board Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions as adopted in Resolution 11- 2292. Fund Balances have been designated as non-spendable, restricted, committed, assigned and unassigned fund amounts. Actual fund balances and classifications are determined annually in the preparation of the Comprehensive Annual Financial Report (CAFR).
A 90 day reserve balance in General Fund will be calculated as an am ou n t of normal operating expenses not inclusive of debt service, capital outlay, and other financing uses. This reserve will be used to cover short-term cash flow variations, economic downturns, and emergencies.
Fund balance reserves for the Water & Sewer Utility Revenue Fund are calculated as 9 0 d a y s of normal water and sewer operating expenses. This reserve will be used to cover short-term cash flow variations, economic downturns, and emergencies.
Projected fund balance for budgetary purposes will be calculated using actual fund balance from the prior year’s CAFR, current year budget amendments and a projection of what the budgeted fund balance would be as if the current year budget is fully consumed. Appendix B of this document is an analysis of changes in fund balance.
Investment Policy The City will comply with all applicable Florida Statutes guiding investment policies of local governments and the current Investment Policy of the City of Eustis.
The investment objectives are: 1) protection of the City’s funds 2) liquidity to meet operating requirements, 3) maximize investment return while minimizing investment risk, and 4) setting procedures to control risks and diversify investments.
The City will utilize an investment manager and investment advisor in order to diversify the City’s investment options while minimizing the cost of administering such a program.
Authorized investment instruments are detailed in the policy document and consist of an array of conservative instruments including government backed securities, certain bankers acceptances and commercial paper, and CD’s and savings accounts in U.S. banks.
Debt Management Policy The City will issue debt only in cases where it is a practical method for financing large capital projects. Debt may not be issued to cover operating expenditures.
xl
The City will match the length of financing with the useful life of the asset being finances, wherever practible. The City will utilize the services of an outside financial advisor in the debt decision–making process. Refunding of existing debt is periodically analyzed to take advantage of lower interest rates where possible. The City will adhere to the bond covenants of each debt issue. Legal Debt Limits The City of Eustis currently has no legal debt limitations imposed on its ability to borrow funds.
Capital Improvement Policy The City will develop multi-year business plans every three to five years for capital improvements. These plans will be updated as necessary and used for future annual and five-year capital budgets.
The five year Capital Improvement Plan will be incorporated into the City’s Comprehensive Plan.
In the development of the Capital Improvement Projects, the City will review the operational impact of each project.
Capital Asset Policy The City will comply with the standards established by the Governmental Accounting Standards Board Statement (GASB) 34 and all subsequent pronouncements set forth by the GASB regarding Capital Asset Accounting.
xli
GENERAL FUND
DEFINITION
THE GENERAL FUND IS THE GENERAL OPERATING FUND OF THE CITY. ALL GENERAL TAX REVENUES AND OTHER RECEIPTS THAT ARE NOT LOCATED BY LAW OR CONTRACTUAL AGREEMENT TO ANOTHER FUND ARE ACCOUNTED FOR IN THIS FUND. FROM THIS FUND ARE PAID THE GENERAL OPERATING EXPENDITURES, THE FIXED CHARGES, AND THE CAPITAL IMPROVEMENT COSTS THAT ARE NOT PAID THROUGH OTHER FUNDS.
1
FUND: GENERAL - 001 FUND SUMMARY
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
TOTAL REVENUE 12,643,759 13,325,040 13,506,206 13,395,230
FUND BALANCE,OCTOBER 1ST 7,076,200 6,156,651 6,363,519 6,153,543
REVENUE & FUND BALANCE 19,719,959 19,481,691 19,869,725 19,548,773
TOTAL EXPENDITURES -13,356,440 -14,007,351 -13,716,182 -14,308,655
REQUIRED RESERVES -4,937,281 -4,128,439 -4,128,439 -3,348,808
USE OF REQUIRED RESERVES 11,250 0 0 0
DEBT RESERVES -1,437,488 -1,437,488 -1,372,738 -1,032,738
FUND BALANCE,SEPTEMBER 30TH 0 -91,587 652,366 858,572
Recurring Revenue 13,395,230Recurring Expenditures 13,395,230Diff. 0
* Included in required reserves is a reserve in the amount of $1,032,738 for 1996 Debt Service Payments due 12/15, 12/16 and 12/17.
CITY OF EUSTISANNUAL BUDGET
2
FUND: GENERAL - 001 ONE-TIME EXPENDITURES
Actual Budget Estimated BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15Department Amount Amount Amount AmountCity Manager 8,175 40,138 26,638 17,000 Legal 36,283 46,000 61,000 70,000 Finance - 16,167 17,727 - Police 85,896 13,687 13,687 - Fire 11,400 7,013 7,013 41,425 Library 6,100 - - - Parks & Rec. 3,447 25,730 25,730 45,000 Public Works - 32,418 32,418 - Contingency 179,762 162,362 79,404 275,000 City Events - - - 75,000 Debt Service 52,719 - 64,750 340,000 Grants 74,388 88,750 93,624 50,000
458,170 432,265 421,991 913,425
CITY OF EUSTISANNUAL BUDGET
3
FUND: GENERAL - 001 RECURRING REVENUES/EXPENDITURES
Estimate Budget Estimated BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15REVENUESTotal Revenues 12,643,759 13,325,040 13,506,206 13,395,230 Less: One-Time Revenues (118,430) - - - Total Recurring Revenues 12,525,329 13,325,040 13,506,206 13,395,230
EXPENDITURESTotal Expenditures 13,356,440 14,007,351 13,716,182 14,308,655 Less: One-Time Expenditures (458,170) (432,265) (421,991) (913,425) Total Recurring Expenditures 12,898,270 13,575,086 13,294,191 13,395,230
Recurring Revenues Over (372,941) (250,046) 212,015 - (Under) Expenditures
CITY OF EUSTISANNUAL BUDGET
4
CITY OF EUSTIS ANNUAL BUDGETFUND: GENERAL - 001 REVENUE
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PROPERTY TAXES31101.00 General Property Taxes 4,497,608 5,298,560 5,298,560 5,522,95531102.00 Delinquent Taxes 229,382 10,000 10,000 10,000
Subtotal 4,726,990 5,308,560 5,308,560 5,532,955FRANCHISE TAXES
31310.00 Duke Energy 1,073,320 1,200,000 1,220,000 1,250,00031311.00 Sumter Electric 18,988 18,500 23,500 24,20031340.00 TECO/Peoples Gas 24,100 35,000 21,500 21,50031370.00 Town & Country Refuse 185,210 200,000 186,000 190,000
Subtotal 1,301,618 1,453,500 1,451,000 1,485,700UTILITY TAXES
31410.00 Duke Energy 1,262,060 1,275,000 1,380,000 1,420,00031411.00 Sumter Electric 21,177 20,000 19,000 19,00031430.00 City Water Sales 281,115 295,000 285,000 290,00031440.00 TECO/Peoples Gas 28,095 33,000 29,500 30,00031441.00 Sawyer/ Heritage 417 10,000 100 10031442.00 Suburban Propane 0 0 1,000 1,00031444.00 Other Utility Taxes 10,562 10,000 15,000 15,00031510.00 Telecommunication Tax 659,812 611,265 614,000 600,000
Subtotal 2,263,238 2,254,265 2,343,600 2,375,100LICENSE & PERMITS
32110.00 Occupational License 66,189 95,000 70,000 70,00032120.00 Penalties 1,375 1,500 900 90032130.00 Occ. License Appl. Fees 940 1,500 900 90032210.00 Building Permits 326,931 223,100 376,600 407,000
Subtotal 395,435 321,100 448,400 478,800INTERGOVERNMENTAL REVENUE
33120.07 COPS Hiring Grant 58,918 0 0 033120.03 Bulletproof Vest Grant 2,323 0 0 033420.06 Bryne Grant 0 0 2,323 0 33420.15 K-9 Detection Jagd-2057 9,025 0 0 033420.16 Mapping Grt. 13JAG9D87087 4,157 0 0 033420.17 2014 JAGD - LAKE-4-E6-110 0 4,127 12,687 033510.12 State Revenue Sharing 377,730 370,320 400,000 404,88333510.14 Mobile Home License 9,868 9,000 9,000 9,00033510.15 Alcohol Beverage License 16,373 14,500 10,000 10,00033510.18 1/2 Cent Sales Tax 907,116 877,047 950,000 960,86533520.10 Fire Suppression Comp. 2,400 1,200 2,000 2,00033810.00 County Occupational Lic. 18,087 16,000 16,000 16,00033921.00 Housing Authority-PILOT 1,720 1,092 2,792 2,792
Subtotal 1,407,717 1,293,286 1,404,802 1,405,540CHARGES FOR SERVICES
34190.00 Development Fees 21,605 11,250 7,000 20,000 34190.43 Garbage Billing Fees 32,015 32,000 32,000 32,00034190.97 Utility Billing Services 713,604 714,329 714,329 034210.01 False Alarms - Police 4,109 6,000 1,000 1,0005
CITY OF EUSTIS ANNUAL BUDGETFUND: GENERAL - 001 REVENUE
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
CHARGES FOR SERVICES (Cont'd)34210.02 Vehicle Inspection Fees 16 50 0 034220.21 Lake County ALS Payment 72,603 72,000 72,000 75,60034220.22 Hydrant Maintenance Service 65,436 59,000 59,000 59,00034220.30 False Alarms - Fire -4,800 0 0 034220.40 Fire Inspection Fees -541 8,000 50 034220.50 Fire Inspection Permits 385 500 100 034380.10 Opening & Closing 13,250 14,000 14,000 14,00034710.01 Library User Fees 4,962 5,000 4,000 4,00034720.01 Annual Sports Activities 97,844 120,000 100,000 100,00034720.02 Swimming Pool Receipts 14,276 18,000 13,500 13,50034750.03 Lakeview Room Rental 2,626 3,500 3,000 3,00034750.04 Service Center Rental 8,134 17,000 8,000 8,00034750.05 Community Center Rental 31,204 38,000 32,000 32,00034750.06 American Legion Rental 4,898 9,000 7,000 7,00034750.07 Garden Room Rental 3,427 4,000 3,500 3,50034750.08 Ferran Park Rental 75 100 190 19034750.09 Women's Club Rental 17,921 30,000 15,000 15,000
Subtotal 1,103,049 1,161,729 1,085,669 391,290FINES & FORFEITURES
35110.00 Police Fines 25,271 25,000 30,000 30,00035150.00 License Plate Seizure 50 0 0 035410.00 Code Violations 14,548 25,000 25,000 25,00035910.00 Garbage Fines -200 100 1,075 500
Subtotal 39,669 50,100 56,075 55,500MISCELLANEOUS
36110.00 Interest Earnings -5,996 75,000 40,000 25,00036210.00 Cingular Lease 30,107 30,700 30,800 32,30036220.00 Verizon Lease 29,543 30,800 30,800 32,30036410.00 Cemetery Lot Sales 8,884 20,000 7,500 7,50036420.00 Sale of Land 60,758 0 0 036430.00 Sales of Fixed Assets 230 5,000 10,000 2,000 36930.02 Street Party 1,917 15,000 5,000 5,00036930.00 Miscellaneous 2,340 20,000 5,000 5,00036941.00 Purchasing Card Rebate 17,464 0 18,000 18,000
Subtotal 145,247 196,500 147,100 127,100FUND TRANSFERS
38114.00 Transfer From CommunityRedevelopment Fund 0 25,000 0 42,245
38140.00 Transfer From Water &Sewer Revenue Fund 1,260,000 1,260,000 1,260,000 1,500,000
38160.00 Transfer From GreenwoodCemetery Fund 796 1,000 1,000 1,000
Subtotal 1,260,796 1,286,000 1,261,000 1,543,245TOTAL 12,643,759 13,325,040 13,506,206 13,395,230
6
FUND: GENERAL - 001 Departmental Expenditure Summary
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15GENERAL GOVERNMENT
City Commission 42,727 50,527 46,377 45,997City Manager 598,149 489,665 443,400 567,165Finance 1,630,229 1,730,965 1,729,122 1,063,749Legal 169,959 196,000 211,350 220,000Development Services 599,218 607,547 586,436 586,308Human Resources 241,790 256,989 256,989 257,135Total General Government 3,282,072 3,331,693 3,273,674 2,740,354
PUBLIC SAFETYPolice 4,711,346 4,844,409 4,672,029 4,774,415Fire 2,057,585 2,127,250 2,132,949 2,411,430Total Public Safety 6,768,931 6,971,659 6,804,978 7,185,845
PUBLIC WORKSPublic Works 633,308 927,094 923,314 905,895Total Public Works 633,308 927,094 923,314 905,895
LEISURE SERVICESLibrary 747,945 826,207 779,702 832,330Parks & Recreation 811,560 817,886 797,213 913,884Total Leisure Services 1,559,505 1,644,093 1,576,915 1,746,214
NON-DEPARTMENTALFund Transfers 422,072 386,700 469,315 744,700Contingency 179,762 162,362 79,362 415,647Insurance 436,402 495,000 495,000 520,000Grants 74,388 88,750 93,624 50,000Total Non-Departmental 1,112,624 1,132,812 1,137,301 1,730,347
TOTAL 13,356,440 14,007,351 13,716,182 14,308,655
CITY OF EUSTISANNUAL BUDGET
7
CITY COMMISSION
8
FUND: GENERALDEPARTMENT: CITY COMMISSIONPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTELegislation 45,997 5 (Part-Time)Subtotal 45,997One Time Costs 0Increase In Recurring Revenues 0Net Recurring Budget Request 45,997
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 30,607 32,242 30,642 30,642Operating Expenses 12,120 18,285 15,735 15,355Subtotal 42,727 50,527 46,377 45,997
Employees: 5 5 5 5
Authorized PersonnelPosition Title FTE FTE FTE FTEMayor/Commissioner 1 1 1 1Vice Mayor/Commissioner 1 1 1 1City Commissioner 3 3 3 3Total 5 5 5 5
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
9
FUND: GENERAL - 001
Function ProgramGeneral Government Legislative
1100-511
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 28,000 28,000 28,000 28,0001021 F.I.C.A. Taxes 2,142 2,142 2,142 2,1421023 Life & Health Insurance 0 420 0 01024 ICMA Retirement 465 1,680 500 500
30,607 32,242 30,642 30,642
OPERATING EXPENSES3031 Professional Services 0 0 0 03034 Other Contractual Services 2,000 1,200 1,200 1,2003040 Travel & Per Diem 4,631 8,535 6,000 6,0003042 Transportation 0 0 0 03047 Printing & Binding 242 290 200 2903048 Promotional Activities 350 2,325 2,400 2,4003049 Other Current Charges 283 510 550 5003051 Office Supplies 225 190 150 2503054 Books, Publ., Subscr. 4,389 5,235 5,235 4,715
12,120 18,285 15,735 15,355
42,727 50,527 46,377 45,997
CITY OF EUSTISANNUAL BUDGET
DepartmentCity Commission
TOTAL
subtotal
subtotal
10
CITY MANAGER DEPARTMENT
11
FUND: GENERALDEPARTMENT: CITY MANAGERPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 233,017 2City Clerk 135,010 1Economic Development 199,138 2Subtotal 567,165 5One Time Costs -17,000Increase In Recurring Revenues 0Net Recurring Budget Request 550,165
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 543,764 375,457 357,402 465,598Operating Expenses 46,210 74,070 59,360 84,567Subtotal 589,974 449,527 416,762 550,165
Capital 0 21,638 21,638 0Other 8,175 18,500 5,000 17,000Total 598,149 489,665 443,400 567,165
Employees: 4 4 5 5
Authorized PersonnelPosition Title FTE FTE FTE FTECity Manager 1 1 1 1Economic Development Director 0 0 1 1Assistant to City Manager/Community Relations 1 1 0 0Public Relations Specialist 0 0 1 1Staff Assistant III 1 1 1 1City Clerk 1 1 1 1Total 4 4 5 5
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
12
FUND: GENERAL - 001
Function Department ProgramGeneral Government City Manager Administration
1200-512
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 417,002 205,045 180,000 177,4981016 Bonus 1,850 0 0 01021 F.I.C.A. Taxes 18,822 15,686 13,770 13,5791023 Life & Health Insurance 26,402 21,085 17,068 18,9601024 ICMA Retirement 14,797 12,303 10,800 10,650
subtotal 478,873 254,119 221,638 220,687
OPERATING EXPENSES3031 Professional Services 2,375 0 0 03040 Travel & Per Diem 2,135 6,390 2,500 5,9703041 Communication Services 1,534 1,800 1,000 1,5003042 Transportation 164 200 100 2003046 Repair & Maintenance 1,160 900 200 9003047 Printing & Binding 0 200 200 2003051 Office Supplies 302 700 300 5003052 Operating Supplies 941 1,240 200 5003054 Books, Publ., Subscr. 2,334 2,590 1,000 2,5603055 Employee Study Expense 0 0 0 0
subtotal 10,945 14,020 5,500 12,330
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 489,818 268,139 227,138 233,017
CITY OF EUSTISANNUAL BUDGET
13
FUND: GENERAL - 001
Function ProgramGeneral Government City Clerk
1210-512
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 48,677 63,484 61,622 55,472 1014 Overtime 0 2,000 3,000 3,0001016 Bonus 970 0 0 01021 F.I.C.A. Taxes 3,283 5,009 4,944 4,4731023 Life & Health Insurance 9,052 14,190 14,190 9,4801024 ICMA Retirement 2,909 3,929 3,817 3,508
64,891 88,612 87,573 75,933
OPERATING EXPENSES3034 Other Contractual Services 27,162 40,200 35,200 40,2773040 Travel & Per Diem 291 650 695 1,2003042 Transportation 89 150 150 2003046 Repair & Maint. 0 1,200 200 1,2003047 Printing & Binding -6 0 0 03049 Other Current Charges 5,261 14,000 14,000 14,0003051 Office Supplies 216 300 300 3003052 Operating Expenses 123 800 755 8003054 Books, Publ., Subscr. 220 250 250 2503055 Employee Study Expense 529 500 450 850
33,885 58,050 52,000 59,077
CAPITAL OUTLAY6064 Machinery & Equipment 0 21,638 21,638 0
0 21,638 21,638 0
98,776 168,300 161,211 135,010
CITY OF EUSTISANNUAL BUDGET
DepartmentCity Manager
TOTAL
subtotal
subtotal
subtotal
14
FUND: GENERAL - 001
Function Department ProgramGeneral Government City Manager Economic Development
1220-512
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 0 26,539 37,538 132,0001016 Bonus 0 0 0 01021 F.I.C.A. Taxes 0 2,030 2,872 10,0981023 Life & Health Insurance 0 2,565 5,530 18,9601024 ICMA Retirement 0 1,592 2,252 7,920
0 32,726 48,192 168,978
OPERATING EXPENSES3031 Professional Services 1,380 2,000 690 3,0003040 Travel & Per Diem 0 0 500 4,5503041 Communication Services 0 0 400 1,3503042 Transportation 0 0 0 2003047 Printing & Binding 0 0 120 903051 Office Supplies 0 0 50 5003054 Books, Publ., Subscr. 0 0 100 3,470
1,380 2,000 1,860 13,160
NON-OPERATING/PROJECTS9501 Mrktg/ Promotions & Advert. 6,581 15,000 3,000 15,0009502 Fireworks 0 0 0 09503 Economic Development Initiative 0 0 0 09504 Art & Culture Development 0 0 0 09505 Special Projects 0 0 0 09508 Mrktg & Brand Implementation 1,594 3,000 1,500 1,5009509 Community Relations 0 500 500 500
8,175 18,500 5,000 17,000
9,555 53,226 55,052 199,138
CITY OF EUSTIS ANNUAL BUDGET
subtotal
TOTAL
subtotal
subtotal
15
FINANCE DEPARTMENT
16
FUND: GENERALDEPARTMENT: FINANCEPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEFinancial Services 577,354 6Data Processing 73,762 1Customer Service 0 0 Transferred to Water and SewerMeter Reading 0 0 Transferred to Water and SewerInformation Technology 222,595 2Purchasing 190,038 3Subtotal 1,063,749 12One Time Costs 0Increase In Recurring Revenue 0Net Recurring Budget Request 1,063,749
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 1,172,160 1,197,861 1,185,137 826,626Operating Expenses 458,069 516,937 526,259 237,123Subtotal 1,630,229 1,714,798 1,711,396 1,063,749
Capital 0 16,167 17,727 0Total 1,630,229 1,730,965 1,729,122 1,063,749
Employees: 22 22 22 12
Authorized PersonnelPosition Title FTE FTE FTE FTEDirector, Finance 1 1 1 1Deputy Director, Finance 1 1 1 1Staff Assistant 1 1 1 1Senior Staff Assistant 2 2 2 2Accountant II 1 0 0 0 Staff Accountant 2 2 2 2Data Processing/Payroll Manager 1 1 1 1Customer Service Manager 1 1 1 0Sr. Customer Service Representative 1 0 0 0Customer Service Representative I 1 0 0 0Customer Service Representative II 1 4 4 0Customer Service Representative III 1 1 1 0Billing Clerk 1 1 1 0Field Customer Service Representative 2 2 2 0Meter Reader I 1 0 0 0Meter Reader II 1 2 2 0Information Technology Support Specialist 1 1 1 2Director, Purchasing 1 1 1 1Buyer 1 1 1 1Total 22 22 22 12
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
17
FUND: GENERAL - 001
Function ProgramGeneral Government Financial Services
1300-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 331,962 307,330 314,330 352,0531014 Overtime 929 2,500 5,000 2,5001016 Bonus 5,200 0 0 01021 F.I.C.A. Taxes 24,390 26,338 24,429 27,1231022 Florida Retirement 7,550 7,238 2,640 01023 Life & Health Insurance 54,314 56,760 42,560 56,8801024 ICMA Retirement 14,906 15,399 19,160 21,274
subtotal 439,251 415,565 408,119 459,830
OPERATING EXPENSES3032 Accounting & Auditing 17,000 26,515 23,115 28,5003034 Other Contractual Services 4,900 35,840 36,000 4,0003040 Travel & Per Diem 5,449 4,123 3,300 3,3503041 Communication Services 9,885 10,368 10,368 10,4003042 Transportation 6,690 5,370 5,370 5,2503043 Utilities 26,723 31,300 29,000 35,2003046 Repair & Maintenance 19,528 17,952 17,200 16,5893047 Printing & Binding 671 800 800 8003051 Office Supplies 9,202 6,010 7,000 7,0003054 Books, Publ., Subscr. 2,518 2,959 2,400 3,0353055 Employee Study Expense 45 4,974 1,500 3,400
subtotal 102,611 146,211 136,053 117,524
TOTAL 541,862 561,776 544,172 577,354
CITY OF EUSTISANNUAL BUDGET
DepartmentFinance
18
FUND: GENERAL - 001
Function Department ProgramGeneral Government Finance Data Processing
1310-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 43,088 44,074 44,074 44,0741014 Overtime 1,374 2,045 2,045 1,5001016 Bonus 851 0 0 01021 F.I.C.A. Taxes 3,499 3,528 3,528 3,4861022 Florida Retirement 3,084 5,462 5,462 5,5961023 Life & Health Insurance 9,052 9,460 9,460 9,480
subtotal 60,948 64,569 64,569 64,137
OPERATING EXPENSES3040 Travel & PerDiem 132 200 100 1003041 Communication Services 4,337 4,848 4,848 5,000 3047 Printing & Binding 3,233 3,525 3,525 3,5253051 Office Supplies 725 600 500 5003055 Employee Study Expense 0 500 500 500
subtotal 8,427 9,673 9,473 9,625
TOTAL 69,375 74,242 74,042 73,762
CITY OF EUSTISANNUAL BUDGET
19
FUND: GENERAL - 001
Function Department ProgramGeneral Government Finance Customer Service
1320-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 188,525 212,093 209,000 01014 Overtime 1,061 3,500 3,500 01016 Bonus 4,551 0 0 01021 F.I.C.A. Taxes 14,154 17,143 16,256 01022 Florida Retirement 1,692 2,200 2,200 01023 Life & Health Insurance 54,314 57,548 57,548 01024 ICMA Retirement 9,393 11,546 11,546 0
273,690 304,030 300,051 0
OPERATING EXPENSES3034 Other Contractual Services 63,550 66,960 85,460 03041 Communication Services 8,212 8,580 9,780 03042 Transportation 46,555 52,298 52,298 03043 Utility Services 12,004 15,210 15,210 03046 Repair & Maintenance 47,087 43,837 43,837 03047 Printing & Binding 12,919 13,989 13,989 03051 Office Supplies 6,118 5,705 5,705 03054 Books, Pub. & Subscript. 40 0 0 03055 Employee Study Expense 707 2,430 2,430 0
197,192 209,009 228,709 0
470,882 513,039 528,760 0
Transferred to Water and Sewer Administration Department Program 3120 (See page 103)
TOTAL
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
20
FUND: GENERAL - 001
Function Department ProgramGeneral Government Finance Meter Reading
1330-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 109,496 117,771 111,343 01014 Overtime 2,835 2,800 3,000 01016 Bonus 3,000 0 0 01021 F.I.C.A. Taxes 8,473 9,223 8,747 01023 Life & Health Insurance 35,455 37,840 37,840 01024 ICMA Retirement 6,771 7,235 6,861 0
subtotal 166,030 174,869 167,791 0
OPERATING EXPENSES3041 Communication Services 1,598 2,796 2,796 03046 Repair & Maintenance 5,870 4,822 4,822 03052 Operating Supplies 12,102 13,816 13,816 03055 Employee Study Expense 0 1,960 1,960 0
subtotal 19,570 23,394 23,394 0
CAPITAL OUTLAY6064 Machinery & Equipment 0 16,167 16,167 0
subtotal 0 16,167 16,167 0
TOTAL 185,600 214,430 207,352 0
Transferred to Water and Sewer Administration Department Program 3130 (See page 104)
CITY OF EUSTISANNUAL BUDGET
21
FUND: GENERAL - 001 DepartmentFinance
Function ProgramGeneral Government Information Technology
1350-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 38,835 39,818 43,902 86,5061014 Overtime 2,746 1,500 2,500 4,0001016 Bonus 767 0 0 01021 F.I.C.A. Taxes 2,666 3,161 3,550 6,9241023 Life & Health Insurance 9,052 9,460 9,460 18,9601024 ICMA Retirement 2,488 2,479 2,785 5,431
subtotal 56,554 56,418 62,197 121,821
OPERATING EXPENSES3034 Other Contractual Services 43,524 49,932 49,932 32,3003040 Travel & Per Diem 109 200 300 1,0003041 Communication Services 289 480 600 1,2003046 Repair & Maintenance 73,921 54,548 54,548 62,5743051 Office Supplies 436 840 600 1,0003054 Books, Publ.,Subscr. 175 350 350 7003055 Employee Study Expense 0 500 500 2,000
subtotal 118,454 106,850 106,830 100,774
TOTAL 175,008 163,268 169,027 222,595
CITY OF EUSTISANNUAL BUDGET
22
FUND: GENERAL - 001
Function ProgramGeneral Government Purchasing
1360-513
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 128,529 133,066 133,066 133,2711014 Overtime 0 2,000 2,000 01016 Bonus 2,600 0 0 01021 F.I.C.A. Taxes 9,984 10,333 10,333 10,1951022 Florida Retirement 3,673 4,743 4,743 5,0371023 Life & Health Insurance 27,157 28,380 28,380 28,4401024 ICMA Retirement 3,744 3,889 3,889 3,895
subtotal 175,687 182,411 182,411 180,838
OPERATING EXPENSES3034 Other Contr./Service 5,000 5,000 5,000 03040 Travel & Per Diem 748 2,000 2,000 1,0003041 Communication Services 1,000 1,200 1,200 1,0003042 Transportation 40 1,000 1,000 5003046 Repair & Maintenance 373 4,000 4,000 1,0003047 Printing & Binding 979 1,000 1,000 1,0003049 Other Current Charges 335 1,500 1,500 1,0003051 Office Supplies 1,113 1,500 1,500 1,0003052 Operating Supplies 577 1,000 1,000 7003054 Books, Publ., Subscr. 390 1,600 1,600 1,0003055 Employee Study Expense 1,260 2,000 2,000 1,000
subtotal 11,815 21,800 21,800 9,200
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 1,560 0
subtotal 0 0 1,560 0
TOTAL 187,502 204,211 205,770 190,038
CITY OF EUSTISANNUAL BUDGET
DepartmentFinance
23
CITY ATTORNEY
24
FUND: GENERALDEPARTMENT: CITY ATTORNEYPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTELegal 220,000 0Subtotal 220,000One Time Costs 70,000Increase In Recurring Revenues 0Net Recurring Budget Request 150,000
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Operating Expenses 133,676 150,000 150,350 150,000Subtotal 133,676 150,000 150,350 150,000
Other 36,283 46,000 61,000 70,000Total 169,959 196,000 211,350 220,000
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
25
FUND: GENERAL - 001
Function ProgramGeneral Government Legal Services
1400-514
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3031 Professional Services 25,000 25,000 25,000 25,0003034 Other Contractual Services 108,676 125,000 125,000 125,0003049 Other Current Charges 0 0 350 0
subtotal 133,676 150,000 150,350 150,000
NON-OPERATING9201 Contingency 36,283 46,000 46,000 45,0009222 Land Use Counsel 0 0 15,000 25,000
subtotal 36,283 46,000 61,000 70,000
TOTAL 169,959 196,000 211,350 220,000
CITY OF EUSTISANNUAL BUDGET
DepartmentCity Attorney
26
DEVELOPMENT SERVICES
DEPARTMENT
27
FUND: GENERALDEPARTMENT: DEVELOPMENT SERVICESPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEPlanning & Administration 278,407 3Code Enforcement 65,834 1Building Inspection 242,067 3Subtotal 586,308 7One Time Costs 0Increase In Recurring Revenue 0Net Recurring Budget Request 586,308
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 545,076 526,527 517,804 531,497Operating Expenses 49,192 81,020 68,632 54,811Subtotal 594,268 607,547 586,436 586,308
Capital 4,950 0 0 0Total 599,218 607,547 586,436 586,308
Employees: 9 8 8 7
Authorized PersonnelPosition Title FTE FTE FTE FTEDirector of Development Services 1 1 1 1Sr. Planner 1 1 1 1Administration Supervisor 1 1 1 0Administrative Asst. 0 1 1 1Senior Staff Assitant 1 0 0 1Code Enforcement Supervisor 1 1 1 1Code Enforcement Officer I 1 1 1 0Senior Permit Clerk 1 0 0 0One & Two Family Dwelling/ Energy Insp. 1 1 1 1Building Official 1 1 1 1Total 9 8 8 7
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
28
FUND: GENERAL - 001
Function ProgramGeneral Government Planning & Administration
1500-515
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 189,822 180,577 180,577 200,7301013 Other Salaries & Wages 1,325 0 0 01016 Bonus 3,056 0 0 01021 F.I.C.A. Taxes 14,127 14,962 13,814 15,3561023 Life & Health Insurance 32,437 28,380 28,000 28,4401024 ICMA Retirement 11,353 11,734 11,734 12,044
subtotal 252,120 235,653 234,125 256,570
OPERATING EXPENSES3031 Professional Services 20,812 20,000 20,000 14,2873040 Travel & Per Diem 4,216 6,000 4,500 2,5003041 Communication Services 574 700 200 3003042 Transportation 655 1,500 1,500 1,5003046 Repair & Maintenance 15 1,000 750 7503047 Printing & Binding 127 250 100 2503051 Office Supplies 1,291 1,000 1,000 7503052 Operating Supplies 0 500 250 03054 Books, Publ., Subscr. 1,129 1,500 1,500 1,500
subtotal 28,819 32,450 29,800 21,837
TOTAL 280,939 268,103 263,925 278,407
ANNUAL BUDGET
DepartmentDevelopment Services
CITY OF EUSTIS
29
FUND: GENERAL - 001
Function ProgramGeneral Government Code Enforcement
1510-515
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 75,828 69,283 64,279 38,8331016 Bonus 1,875 0 31 01021 F.I.C.A. Taxes 5,408 5,300 4,920 2,9711023 Life & Health Insurance 18,105 18,920 17,380 9,4801024 ICMA Retirement 4,537 4,157 3,857 2,330
subtotal 105,753 97,660 90,467 53,614
OPERATING EXPENSES3031 Professional Services 2,573 5,000 5,000 5,0003040 Travel & Per Diem 350 150 150 1503041 Communication Services 833 1,200 1,000 1,7003042 Transportation 1,218 2,000 1,200 1,5003046 Repair & Maintenance 1,834 3,000 2,000 1,5003047 Printing & Binding 61 350 150 3003051 Office Supplies 910 1,500 500 5003052 Operating Supplies 874 1,200 1,200 1,2003054 Books, Publ., Subscr. 70 70 70 703055 Employee Study Expense 481 500 300 300
subtotal 9,204 14,970 11,570 12,220
TOTAL 114,957 112,630 102,037 65,834
CITY OF EUSTISANNUAL BUDGET
DepartmentDevelopment Services
30
FUND: GENERAL - 001
Function ProgramGeneral Government Building Inspection
1520-524
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 139,725 144,863 144,863 150,7641013 Other Salaries & Wages 0 0 0 20,0001014 Overtime 0 250 182 01016 Bonus 2,175 0 0 01021 F.I.C.A. Taxes 9,802 11,101 11,096 13,0631023 Life & Health Insurance 27,157 28,380 28,380 28,4401024 ICMA Retirement 8,344 8,620 8,691 9,046
subtotal 187,203 193,214 193,212 221,313
OPERATING EXPENSES3034 Other Contractual Services 400 17,000 16,000 7,5003040 Travel & Per Diem 1,971 3,500 1,500 3,5003041 Communication Services 826 1,100 1,000 1,5043042 Transportation 61 100 100 1003046 Repair & Maintenance 1,710 3,000 1,000 1,5003047 Printing & Binding 169 300 300 3003048 Promotional Activities 0 200 0 03051 Office Supplies 2,202 3,000 1,962 2,0003052 Operating Supplies 2,114 2,800 2,800 2,0003054 Books, Publ., Subscr. 970 1,600 1,600 1,6003055 Employee Study Expense 746 1,000 1,000 750
subtotal 11,169 33,600 27,262 20,754
CAPITAL OUTLAY6064 Machinery & Equipment 4,950 0 0 0
subtotal 4,950 0 0 0
TOTAL 203,322 226,814 220,474 242,067
CITY OF EUSTISANNUAL BUDGET
DepartmentDevelopment Services
31
HUMAN RESOURCES
DEPARTMENT
32
FUND: GENERALDEPARTMENT: HUMAN RESOURCESPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 257,135 3Subtotal 257,135 3One Time Costs 0Increase In Recurring Revenues 0Net Recurring Budget Request 257,135
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 203,206 215,511 215,511 216,685Operating Expenses 34,007 36,900 36,900 40,450Subtotal 237,213 252,411 252,411 257,135
Capital 4,577 4,578 4,578 0Total 241,790 256,989 256,989 257,135
Employees: 3 3 3 3
Authorized PersonnelPosition Title: FTE FTE FTE FTEDirector, Human Resources 1 1 1 1Human Resource Coordinator 1 1 1 1Human Resources Technician 1 1 1 1Total 3 3 3 3
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
33
FUND: GENERAL - 001
Function ProgramGeneral Government Administration
1940-516
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 152,061 159,042 159,042 160,4121016 Bonus 2,606 0 0 01021 F.I.C.A. Taxes 10,889 12,167 12,167 12,2721022 Florida Retirement 6,610 11,975 11,975 11,6081023 Life & Health Insurance 27,157 28,380 28,380 28,4401024 ICMA Retirement 3,883 3,947 3,947 3,953
203,206 215,511 215,511 216,685
OPERATING EXPENSES3031 Professional Services 11,581 12,000 12,000 12,0003034 Other Contractual Services 605 2,700 2,700 2,7003040 Travel & Per Diem 5,418 1,596 1,596 1,3003041 Communication Services 664 1,000 1,000 1,0003042 Transportation 818 1,000 1,000 1,0003043 Utility Services 0 2,500 2,500 2,4003046 Repair & Maintenance 318 1,000 1,000 03047 Printing & Binding 1,784 2,000 2,000 2,2003048 Promotional Activities 9,908 7,500 7,500 7,2003049 Other Current Charges 679 2,000 2,000 3,0003051 Office Supplies 2,238 2,000 2,000 1,8003054 Books, Publ., Subscr. -6 500 500 3003055 Employee Study Expense 0 1,104 1,104 5,550
34,007 36,900 36,900 40,450
CAPITAL OUTLAY6064 Machinery & Equipment 4,577 4,578 4,578 0
4,577 4,578 4,578 0
241,790 256,989 256,989 257,135
subtotal
subtotal
subtotal
TOTAL
CITY OF EUSTISANNUAL BUDGET
DepartmentHuman Resources
34
POLICE DEPARTMENT
35
FUND: GENERALDEPARTMENT: POLICEPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 160,364 1Uniform Patrol 3,762,836 41Criminal Investigation 21,000 0Communications 520,771 8Support Services 296,132 4School Crossing 13,313 1.1Grants 0 0Subtotal 4,774,415 55.1One Time Costs 0Increase In Recurring Revenue 0Net Recurring Budget Request 4,774,415
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 4,162,447 4,312,369 4,139,989 4,251,151Operating Expenses 521,925 518,353 518,353 523,264Subtotal 4,684,372 4,830,722 4,658,342 4,774,415
Other 26,974 13,687 13,687 0Total 4,711,346 4,844,409 4,672,029 4,774,415
Employees: Full-Time 58 58 58 54 Part-Time (FTE) 1.1 1.1 1.1 1.1Authorized PersonnelPosition Title FTE FTE FTE FTEPolice Chief 1 1 1 1Deputy Chief of Police 1 1 1 0Police Lieutenant 3 3 3 3Police Sergeant 7 7 7 7Police Corporal 5 5 5 5Senior Police Officer 9 12 12 11Police Officer 2 14 14 14Police Officer I 8 0 0 0Police Officer II 9 2 2 0Patrol Officer II 0 0 0 1PSF Technical Support Specialist 1 1 1 0Communication Officer 8 8 8 8Senior Staff Assistant 3 3 3 3Police Support Coordinator 1 1 1 1Crossing Guard 1.1 1.1 1.1 1.1Total 59.1 59.1 59.1 55.1
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
36
FUND: GENERAL - 001
Function ProgramPublic Safety Administration
2100-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 104,566 106,248 106,248 106,2481015 Special Pay 1,040 960 960 9601016 Bonus 1,100 0 0 01021 F.I.C.A. Taxes 7,861 8,201 8,201 8,2011023 Life & Health Insurance 9,052 9,460 9,460 9,4801024 ICMA Retirement 6,245 6,245 6,245 6,375
subtotal 129,864 131,114 131,114 131,264
OPERATING EXPENSES3031 Professional Services 6,726 2,500 2,500 2,5003040 Travel & Per Diem 1,839 3,000 3,000 3,0003046 Repair & Maintenance 688 600 600 6003048 Promotional Activities 1,926 2,000 2,000 2,0003052 Operating Supplies 2,869 3,000 3,000 3,0003054 Books, Publ., Subscr. 3,369 3,000 3,000 3,0003055 Employee Study Expense 13,440 15,000 15,000 15,000
subtotal 30,857 29,100 29,100 29,100
TOTAL 160,721 160,214 160,214 160,364
CITY OF EUSTISANNUAL BUDGET
DepartmentPolice
37
FUND: GENERAL - 001
Function ProgramPublic Safety Uniform Patrol
2110-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 1,899,617 2,042,812 1,961,374 1,863,4581013 Other Salaries & Wages 0 0 0 01014 Overtime 175,485 160,000 160,000 166,4001015 Special Pay 59,041 58,000 58,000 58,0001016 Bonus 35,337 0 0 01017 In-Service Training 15,208 19,942 6,120 19,7441021 F.I.C.A. Taxes 156,432 174,478 167,190 161,2321023 Life & Health Insurance 382,715 416,240 389,380 390,2601026 Other Retirement 580,386 622,816 596,124 815,7421029 Event Reimbursements -3,867 0 -16,280 0
subtotal 3,300,354 3,494,288 3,321,908 3,474,836
OPERATING EXPENSES3031 Professional Services 0 0 0 03046 Repair & Maintenance 64,655 50,000 50,000 50,0003052 Operating Supplies 227,235 222,000 222,000 238,000
subtotal 291,890 272,000 272,000 288,000
CAPITAL OUTLAY6064 Machinery & Equipment 11,830 0 0 0
subtotal 11,830 0 0 0
TOTAL 3,604,074 3,766,288 3,593,908 3,762,836
CITY OF EUSTISANNUAL BUDGET
DepartmentPolice
38
FUND: GENERAL - 001
Function Department ProgramPublic Safety Police Criminal Investigation
2120-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3031 Professional Services 56 2,000 2,000 2,0003046 Repair & Maintenance 421 1,000 1,000 1,0003049 Other Current Charges 2,900 3,000 3,000 3,0003052 Operating Supplies 12,755 15,000 15,000 15,000
16,132 21,000 21,000 21,000
16,132 21,000 21,000 21,000
subtotal
TOTAL
CITY OF EUSTISANNUAL BUDGET
39
FUND: GENERAL - 001
Function Department ProgramPublic Safety Police Communications
2130-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 275,705 256,613 256,613 259,4791014 Overtime 75,587 58,000 58,000 71,2241016 Bonus 6,879 0 0 01021 F.I.C.A. Taxes 25,633 24,068 24,068 25,2991022 Florida Retirement 5,316 2,709 2,709 3,1771023 Life & Health Insurance 77,699 75,680 75,680 75,8401024 ICMA Retirement 15,345 16,058 16,058 17,256
subtotal 482,164 433,128 433,128 452,275
OPERATING EXPENSES3040 Travel & Per Diem 0 0 0 5,7503046 Repair & Maintenance 42,962 50,275 50,275 60,9463052 Operating Supplies 4,802 5,500 5,500 1,800
subtotal 47,764 55,775 55,775 68,496
TOTAL 529,928 488,903 488,903 520,771
CITY OF EUSTISANNUAL BUDGET
40
FUND: GENERAL - 001
Function Department ProgramPublic Safety Police Support Services
2150-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 113,068 166,646 166,646 123,5431014 Overtime 12,263 500 500 1,0001016 Bonus 3,000 0 0 01021 F.I.C.A. Taxes 9,123 12,787 12,787 9,5281022 Florida Retirement 0 5,638 5,638 01023 Life & Health Insurance 36,209 47,300 47,300 37,9201024 ICMA Retirement 7,408 7,364 7,364 7,473
subtotal 181,071 240,235 240,235 179,464
OPERATING EXPENSES3041 Communication Services 70,364 70,428 70,428 52,1103042 Transportation 1,213 1,000 1,000 1,0003043 Utility Services 28,731 30,892 30,892 28,4003044 Rental & Leases 9,029 10,858 10,858 10,8583046 Repair & Maintenance 17,880 18,000 18,000 15,0003047 Printing & Binding 1,864 1,500 1,500 1,5003051 Office Supplies 2,543 3,500 3,500 3,5003052 Operating Supplies 2,302 4,300 4,300 4,300
subtotal 133,926 140,478 140,478 116,668
CAPITAL OUTLAY6064 Machinery & Equipment 2,962 0 0 0
subtotal 2,962 0 0 0
TOTAL 317,959 380,713 380,713 296,132
CITY OF EUSTISANNUAL BUDGET
41
FUND: GENERAL - 001
Function Department ProgramPublic Safety Police School Crossing
2160-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1013 Other Salaries and Wages 10,311 11,970 11,970 11,7001016 Bonus 194 0 0 01021 F.I.C.A. Taxes 778 916 916 895 1024 ICMA Retirement 145 718 718 718
11,428 13,604 13,604 13,313
11,428 13,604 13,604 13,313
subtotal
TOTAL
CITY OF EUSTISANNUAL BUDGET
42
FUND: GENERAL - 001
Function Department ProgramPublic Safety Police Grants
2180-521
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 39,322 0 0 01021 F.I.C.A. Taxes 3,008 0 0 01023 Life & Health Insurance 7,288 0 0 01026 Other Retirement 7,948 0 0 0
subtotal 57,566 0 0 0
OPERATING EXPENSES3045 Workers Comp. Insurance 1,356 0 0 0
1,356 0 0 0
CAPITAL OUTLAY6002 Bulletproof Vest Grant 0 0 0 06025 Byrne Grant -1,000 0 0 06029 Byrne Audio Equip 0 0 0 06030 Byrne Transport Vehicle 0 0 0 06030 Byrne Camera 0 0 0 06033 Byrne Training Grant 0 0 0 06034 K-9 Training Grant 0 0 0 06036 Safe Street Technology 0 0 0 06037 LapTop JAGC 4-D7-048 9,025 0 0 06038 Mapping GRT JAGC 9-D9 4,157 0 0 06040 Justice Grant GR 204 JAGC-2205 0 8,560 8,560 06059 FDLE 2014 Byrne Grant 0 4,127 4,127 06039 Drug Eradication Grant 0 1,000 1,000 0
subtotal 12,182 13,687 13,687 0
TOTAL 71,104 13,687 13,687 0
CITY OF EUSTISANNUAL BUDGET
43
FIRE DEPARTMENT
44
FUND: GENERALDEPARTMENT: FIREPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 272,396 2Fire Prevention 77,036 1Fire Suppression 2,037,499 21Fire Substation 24,500 0Subtotal 2,411,430 24One Time Costs -41,425Increase In Recurring Revenue 0Net Recurring Budget Request 2,370,005
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 1,855,221 1,905,690 1,910,389 2,133,305Operating Expenses 190,964 214,547 215,547 236,700Subtotal 2,046,185 2,120,237 2,125,936 2,370,005
Capital 11,400 7,013 7,013 41,425Total 2,057,585 2,127,250 2,132,949 2,411,430
Employees: 23 23 23 24
Authorized PersonnelPosition Title FTE FTE FTE FTEFire Chief 1 1 1 1Staff Assistant III 1 1 1 1Fire Inspector II 1 1 1 1Fire Lieutenant 3 3 3 3Firefighter I 4 4 4 5Firefighter I (Medic) 2 2 2 2Firefighter II 3 3 3 3Firefighter II (Medic) 3 3 3 3Firefighter/Engineer 1 1 1 1Firefighter/Engineer (Medic) 2 2 2 2Senior Engineer 2 2 2 2Total 23 23 23 24
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
45
46
FUND: GENERAL - 001
Function ProgramPublic Safety Administration
2200-522
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 109,750 113,529 113,529 113,7041015 Special Pay 500 600 600 6001016 Bonus 1,533 0 0 01021 F.I.C.A. Taxes 7,649 8,731 8,731 8,7441023 Life & Health Insurance 18,105 18,920 18,920 18,9601024 ICMA Retirement 1,718 1,777 1,777 1,7791026 Other Retirement 22,243 22,996 22,996 31,408
161,498 166,553 166,553 175,196
OPERATING EXPENSES3031 Professional Services 8,747 9,000 9,000 3,0003034 Other Contractual Services 9,502 16,047 17,847 18,0003040 Travel & Per Diem 7,732 7,800 6,000 6,0003041 Communication Services 11,999 15,000 15,000 15,0003042 Transportation 134 700 300 7003043 Utility Services 10,141 12,500 11,500 12,5003046 Repair & Maintenance 5,851 9,000 9,000 9,0003051 Office Supplies 791 2,000 1,500 2,0003052 Operating Supplies 13,014 11,000 13,400 13,0003054 Books, Publ., Subscr. 1,271 2,500 2,000 2,0003055 Employee Study Expense 13,119 16,000 16,000 16,000
82,301 101,547 101,547 97,200
CAPITAL OUTLAY6064 Machinery & Equipment 6,559 0 0 0
6,559 0 0 0
250,358 268,100 268,100 272,396
subtotal
TOTAL
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
DepartmentFire
47
FUND: GENERAL - 001
Function Department ProgramPublic Safety Fire Prevention
2210-522
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 44,119 45,633 45,633 48,2031014 Overtime 556 2,000 1,000 2,0001016 Bonus 879 0 0 01021 F.I.C.A. Taxes 3,069 3,644 3,567 3,8411023 Life & Health Insurance 9,052 9,460 9,460 9,4801024 ICMA Retirement 2,665 2,858 2,858 3,012
60,340 63,595 62,518 66,536
OPERATING EXPENSES3046 Repair & Maintenance 132 2,000 1,000 2,0003047 Printing & Binding 0 1,000 500 1,0003052 Operating Supplies 5,776 7,500 7,500 7,500
5,908 10,500 9,000 10,500
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
0 0 0 0
66,248 74,095 71,518 77,036
subtotal
TOTAL
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
48
FUND: GENERAL - 001
Function Department ProgramPublic Safety Fire Suppression
2220-522
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 842,310 916,584 920,907 957,9721013 Other Salaries & Wages 40,230 30,000 5,000 30,0001014 Overtime 183,478 132,699 177,618 150,0001015 Special Pay 1,500 26,725 6,725 31,2811016 Bonus 17,534 0 0 01021 F.I.C.A. Taxes 76,120 84,610 84,934 89,4481023 Life & Health Insurance 178,028 189,200 189,200 199,0801026 Other Retirement Costs 294,183 295,725 296,934 433,793
subtotal 1,633,383 1,675,543 1,681,318 1,891,574
OPERATING EXPENSES3034 Other Contractual Services 986 4,500 4,500 4,5003046 Repair & Maintenance 44,097 40,000 40,000 40,0003052 Operating Supplies 57,672 58,000 60,500 60,000
subtotal 102,755 102,500 105,000 104,500
CAPITAL OUTLAY6064 Machinery & Equipment 4,841 7,013 7,013 41,425
subtotal 4,841 7,013 7,013 41,425
TOTAL 1,740,979 1,785,056 1,793,331 2,037,499
CAPITAL OUTLAYAirpack Bottles (10) 6,000Lifepak (15) 24,000Exhaust Fan 1,425Dress Uniforms 10,000
CITY OF EUSTISANNUAL BUDGET
49
FUND: GENERAL - 001
Function ProgramPublic Safety Fire SubStation
2240-522
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3034 Other Contractual Services 0 0 0 1,5003041 Communication Services 0 0 0 2,0003043 Utility Services 0 0 0 12,0003046 Repair & Maintenance 0 0 0 4,0003051 Office Supplies 0 0 0 1,0003052 Operating Supplies 0 0 0 4,000
0 0 0 24,500
0 0 0 24,500
CITY OF EUSTISANNUAL BUDGET
subtotal
TOTAL
DepartmentFire
50
FUND: GENERAL - 001
Function ProgramPublic Safety Grants
223-522
ACCT. Actual Actual Estimate Actual BudgetNO. DESCRIPTION FY 10-11 FY 11-12 FY 12-13 FY 12-13 FY 13-14
CAPITAL OUTLAY6067 FEMA Homeland Security 59,194 0 0 0 0
subtotal 59,194 0 0 0 0
TOTAL 59,194 0 0 0 0
DepartmentFire
CITY OF EUSTISANNUAL BUDGET
51
PUBLIC WORKS (GENERAL FUND)
52
FUND: GENERALDEPARTMENT: PUBLIC WORKSPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEMaintenance Garage 132,641 2Building Maintenance 212,705 3Cemetery 140,403 2Park Maintenance 333,568 3Custodial Services 86,578 2Subtotal 905,895 12One Time Costs 0Increase In Recurring Revenue 0Net Recurring Budget Request 905,895
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 408,482 601,893 597,773 591,329Operating Expenses 224,826 292,783 293,123 314,566Subtotal 633,308 894,676 890,896 905,895
Capital 0 32,418 32,418 0Total 633,308 927,094 923,314 905,895
Employees: 9 12 12 120.5
Authorized PersonnelPosition Title FTE FTE FTE FTEMechanic II 2 2 2 2Mechanic III 0.5 0 0 0Building CW II 2 2 2 2Custodian II 0 2 2 2Sexton 1 1 1 1Assistant Sexton 1 1 1 1Property Maintenance Supervisor 1 1 1 1Public Works Foreman 0 1 1 1Maintenance Worker I 1 1 1 1Maintenance Worker II 1 1 1 1Total 9.5 12 12 12
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
53
FUND: GENERAL - 001
Function ProgramPublic Works Maintenance Garage
4900-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 47,363 66,917 65,881 67,3081013 Other Salary & Wages 3,440 12,500 12,500 01014 Overtime 331 2,368 2,353 3,0471016 Bonus 904 0 0 01021 F.I.C.A. Taxes 4,062 6,257 6,176 5,3821022 Florida Retirement 1,140 0 0 01023 Life & Health Insurance 10,561 18,920 18,920 18,9601024 ICMA Retirement 1,508 4,157 4,094 4,221
subtotal 69,309 111,119 109,924 98,918
OPERATING EXPENSES3034 Other Contractual Services 2,160 2,200 2,200 1,7883041 Communication Services 1,615 3,120 3,120 2,2203042 Transportation 0 20 20 203043 Utility Services 6,293 5,760 6,510 6,6503046 Repair & Maintenance 3,890 3,650 3,650 3,7233051 Office Supplies 198 200 200 2003052 Operating Supplies 18,132 18,404 18,404 18,7723054 Books, Publ., Subscription 0 150 150 1503055 Employee Study Expense 0 200 200 200
subtotal 32,288 33,704 34,454 33,723
CAPITAL OUTLAY6062 Buildings 0 0 0 06064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 101,597 144,823 144,378 132,641
CITY OF EUSTISANNUAL BUDGET
DepartmentPublic Works
54
FUND: GENERAL - 001
Function ProgramPublic Works Building Maintenance
4910-517
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 64,647 112,369 109,903 114,2991014 Overtime 819 5,270 5,270 5,9561016 Bonus 1,500 0 0 01021 F.I.C.A. Taxes 4,478 8,999 8,811 9,2001022 Florida Retirement 0 0 0 01023 Life & Health Insurance 18,104 28,380 28,380 28,4401024 ICMA Retirement 3,906 7,058 6,910 7,215
subtotal 93,454 162,076 159,274 165,110
OPERATING EXPENSES3034 Other Contractual Services 0 2,500 2,500 22,0003041 Communication Services 768 1,620 1,620 1,4403043 Utility Services 2,747 3,000 3,000 3,8193046 Repair & Maintenance 1,997 2,000 2,000 2,0403051 Office Supplies 46 75 75 753052 Operating Supplies 15,523 17,531 17,531 17,8563055 Employee Study Expense 50 365 365 365
subtotal 21,131 27,091 27,091 47,595
CAPITAL OUTLAY6062 Buildings 0 0 0 06064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 114,585 189,167 186,365 212,705
CITY OF EUSTISANNUAL BUDGET
DepartmentPublic Works
55
FUND: GENERAL - 001
Function Department ProgramPublic Works Public Works Cemetery
4920-517
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 75,970 78,473 78,473 78,5941014 Overtime 0 3,500 3,500 3,5951016 Bonus 1,672 0 0 01021 F.I.C.A. Taxes 5,122 6,271 6,271 6,2881022 Florida Retirement 2,630 3,570 3,447 3,7981023 Life & Health Insurance 18,104 18,920 18,920 18,9601024 ICMA Retirement 1,718 1,837 1,837 1,840
105,216 112,571 112,448 113,075
OPERATING EXPENSES3034 Other Contractural Services 0 0 0 03041 Communication Services 1,327 2,100 2,100 2,1003043 Utility Services 4,458 6,300 6,300 6,4263046 Repair & Maintenance 1,608 8,000 8,000 8,1603049 Other Current Charges 42 500 500 5003051 Office Supplies 0 50 50 503052 Operating Supplies 6,669 9,429 9,429 9,5923055 Employee Study Expense 0 200 200 2003058 Niche Engraving -370 300 300 300
13,734 26,879 26,879 27,328
118,950 139,450 139,327 140,403TOTAL
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
56
FUND: GENERAL - 001
Function ProgramPublic Works Park Maintenance
4930-517
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 87,858 92,089 92,089 90,9471013 Other Salaries & Wages 9,428 0 0 01014 Overtime 766 1,953 1,953 1,2501016 Bonus 2,288 0 0 01021 F.I.C.A. Taxes 7,730 7,194 7,194 7,0531023 Life & Health Insurance 27,157 28,380 28,380 28,4401024 ICMA Retirement 5,276 5,642 5,642 5,532
subtotal 140,503 135,258 135,258 133,222
OPERATING EXPENSES3034 Other Contractual Services 8,107 8,927 8,927 3,7293040 Travel & Per Diem 482 500 500 5003041 Communication Services 2,359 3,240 3,240 3,2403043 Utility Services 72,269 77,100 76,350 77,8773046 Repair & Maintenance 33,925 65,933 65,933 68,2723051 Office Supplies 100 150 150 1503052 Operating Supplies 40,031 40,946 40,946 45,0683054 Books, Pub. & Subscr. 0 435 435 4353055 Employee Study Expense 400 2,039 2,379 1,075
subtotal 157,673 199,270 198,860 200,346
CAPITAL OUTLAY6064 Machinery & Equipment 0 32,418 32,418 0
subtotal 0 32,418 32,418 0
TOTAL 298,176 366,946 366,536 333,568
CITY OF EUSTISANNUAL BUDGET
DepartmentPublic Works
57
FUND: GENERAL - 001
Function Department ProgramPublic Works Public Works Custodial Services
4940-517
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 0 54,408 54,408 54,4921014 Overtime 0 100 100 1001021 F.I.C.A. Taxes 0 4,170 4,170 4,1761023 Life & Health Insurance 0 18,920 18,920 18,9601024 ICMA Retirement 0 3,271 3,271 3,276
subtotal 0 80,869 80,869 81,004
OPERATING EXPENSES3041 Communication Services 0 1,080 1,080 7203046 Repair & Maintenance 0 200 200 2043052 Operating Supplies 0 4,559 4,559 4,650
subtotal 0 5,839 5,839 5,574
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 0 86,708 86,708 86,578
CITY OF EUSTISANNUAL BUDGET
58
LIBRARY DEPARTMENT
59
FUND: GENERALDEPARTMENT: LIBRARYPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 201,726 2Public Services 630,604 10.9Subtotal 832,330 12.9One Time Costs 0Increase In Recurring Revenue 0Net Recurring Budget Request 832,330
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 550,801 615,577 568,072 656,300Operating Expenses 191,044 210,630 210,630 176,030Subtotal 741,845 826,207 778,702 832,330
Capital 6,100 0 0 0Total 747,945 826,207 778,702 832,330
Employees: Full-Time 11 11 11 11 Part-Time (FTE) 1.38 1.9 1.9 1.9Authorized PersonnelPosition Title FTE FTE FTE FTELibrary Director 1 1 1 1Sr. Staff Assistant 1 1 1 1 Librarian II - Youth Services 0 1 1 1Librarian II - Tech Services 1 1 1 1 Librarian III - Adult Services 1 1 1 1Librarian III - Systems 0 1 1 1Supervisor - Circulation 1 1 1 1Library Tech. I - Circulation 2 1 1 0Library Tech. II - Circulation 0 1 1 1Library Tech. II - Tech. Services 1 1 1 1Library Tech. III - Circulation 1 1 1 1System Librarian 1 0 0 1Pages (5) 1.38 1.90 1.90 1.90Total 12.38 12.90 12.90 12.90
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
60
FUND: GENERAL - 001
Function ProgramLeisure Services Administration
7100-571
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 97,346 100,510 101,751 109,2291016 Bonus 1,850 0 0 01021 F.I.C.A. Taxes 7,532 7,689 7,784 8,3561022 Florida Retirement 6,260 13,119 11,367 9,6931023 Life & Health Insurance 18,104 18,920 18,920 18,9601024 ICMA Retirement 1,681 1,731 1,812 1,818
subtotal 132,773 141,969 141,634 148,056
OPERATING EXPENSES3034 Other Contractual Services 0 0 0 2503040 Travel & Per Diem 1,279 3,770 3,770 2,5003043 Utility Services 46,281 49,600 49,600 46,6203048 Promotional Activities 320 300 300 3003052 Operating Supplies 971 2,500 2,500 3,0003055 Employee Study Expense 0 0 0 1,000
subtotal 48,851 56,170 56,170 53,670
TOTAL 181,624 198,139 197,804 201,726
CITY OF EUSTISANNUAL BUDGET
DepartmentLibrary
61
FUND: GENERAL - 001
Function ProgramLeisure Services Public Services
7120-571
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 273,972 307,064 288,656 335,8071013 Other Salaries & Wages 31,110 31,371 21,083 37,7121014 Overtime 0 200 0 2001016 Bonus 5,572 0 0 01021 F.I.C.A. Taxes 23,408 28,813 23,695 28,5891022 Florida Retirement 1,785 2,306 2,351 2,4491023 Life & Health Insurance 67,892 85,140 74,958 85,3201024 ICMA Retirement 14,289 18,714 15,695 18,166
418,028 473,608 426,438 508,244
OPERATING EXPENSES3034 Other Contractual Services 1,415 1,400 1,400 1,8003041 Communication Services 15,592 7,000 7,000 11,0003042 Transportation 1,362 1,300 1,300 2,0003046 Repair & Maintenance 75,653 86,560 86,560 52,1203047 Printing & Binding 138 600 600 3003051 Office Supplies 9,826 11,000 11,000 10,0003054 Books, Publ., Subscr. 38,207 46,600 46,600 44,6403055 Employee Study Expense 0 0 0 500
142,193 154,460 154,460 122,360
CAPITAL OUTLAY6063 Improv. O/T Buildings 6,100 0 0 06064 Machinery & Equipment 0 0 0 0
6,100 0 0 0
566,321 628,068 580,898 630,604TOTAL
subtotal
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
DepartmentLibrary
62
PARKS AND RECREATION
DEPARTMENT
63
FUND: GENERALDEPARTMENT: PARKS & RECREATIONPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 194,129 3Facility Rental 239,839 4Athletic & Recreation Programs 258,296 4Aquatic Programs 90,003 2City Events 131,616 1Subtotal 913,884 14.00One Time Costs -120,000Net Recurring Budget Request 793,884
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 636,809 581,586 569,583 607,434Operating Expenses 171,304 210,570 201,900 261,450Subtotal 808,113 792,156 771,483 868,884
Capital 3,447 25,730 25,730 45,000Total 811,560 817,886 797,213 913,884
Employees: Full-Time 12 10 10 11Part-Time (FTE) 4.35 3.35 3.35 3.00
Authorized PersonnelPosition Title FTE FTE FTE FTEDirector, Facilities & Recreation 1 1 1 1Events Corrdinator 0 0 0 1Staff Assistant III 3 3 3 3Program Coordinator 2 2 2 2Recreation Specialist 1 1 1 1Maintenance Crew Chief 1 1 1 1Maintenance Worker I 1 0 0 0Maintenance Worker II 0 0 0 0Custodian II 3 1 1 1Pool Supervisor 1 1 1 1Part-time Recreation Aides & Lifeguards 3.35 3.35 3.35 3.00Total 16.35 13.35 13.35 14
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
64
FUND: GENERAL - 001
Function Department ProgramLeisure Services Parks & Recreation Administration
7300-572
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 115,885 121,292 121,292 128,7281014 Overtime 0 500 0 5001016 Bonus 2,600 0 0 01021 F.I.C.A. Taxes 8,944 9,317 9,279 9,8861023 Life & Health Insurance 27,157 28,380 28,380 28,4401024 ICMA Retirement 6,927 7,307 7,278 7,725
subtotal 161,513 166,796 166,229 175,279
OPERATING EXPENSES3040 Travel & Per Diem 143 300 200 2003041 Communication Services 3,173 3,800 3,600 3,6003042 Transportation 298 450 300 5003043 Utility Services 8,335 12,500 8,500 8,5003046 Repair & Maintenance 1,392 3,000 3,000 1,5003051 Office Supplies 976 1,500 1,500 1,5003052 Operating Supplies 2,779 2,000 1,500 2,0003054 Books, Publ., Subscr. 243 300 300 3003055 Employee Study Expense 565 750 750 750
subtotal 17,904 24,600 19,650 18,850
TOTAL 179,417 191,396 185,879 194,129
CITY OF EUSTISANNUAL BUDGET
65
FUND: GENERAL - 001
Function ProgramLeisure Services Facility Rental
7310-572
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 53,587 55,590 45,252 77,8471013 Other Salaries & Wages 32,576 36,000 34,030 10,5001014 Overtime 1,873 2,000 2,000 2,0001016 Bonus 3,000 0 0 01021 F.I.C.A. Taxes 6,998 7,160 6,218 6,9121023 Life & Health Insurance 18,105 18,240 22,437 28,4401024 ICMA Retirement 3,189 3,335 4,674 4,791
subtotal 119,328 122,325 114,611 130,489
OPERATING EXPENSES3041 Communication Services 5,358 6,250 6,250 6,2503043 Utility Services 33,534 40,500 40,000 44,1003046 Repair & Maintenance 17,677 19,000 18,000 8,0003048 Promotional Activities 816 2,000 2,000 2,0003052 Operating Supplies 25,164 28,000 28,000 28,000
subtotal 82,549 95,750 94,250 88,350
CAPITAL OUTLAY6064 Machinery & Equipment 0 13,500 13,500 21,000
subtotal 0 13,500 13,500 21,000
TOTAL 201,877 231,575 222,361 239,839
CAPITAL OUTLAYAmerican Legion Bidg. HVAC 5,000Women's Club Curtain 10,000Community Center Video 3,500Community Center WiFi 2,500
CITY OF EUSTIS ANNUAL BUDGET
DepartmentParks & Recreation
66
FUND: GENERAL - 001
Function ProgramLeisure Services Athletic & Recreation Programs
7320-572
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 138,359 151,053 152,057 102,7651013 Other Salaries & Wages 32,992 33,000 33,000 33,0001014 Overtime 0 500 500 5001016 Bonus 3,516 0 0 01021 F.I.C.A. Taxes 12,391 14,118 14,195 10,4241023 Life & Health Insurance 37,718 40,280 33,897 28,4401024 ICMA Retirement 8,357 9,064 10,644 6,167
subtotal 233,333 248,015 244,293 181,296
OPERATING EXPENSES3034 Other Contractual Services 12,204 13,770 25,000 20,5003040 Travel & Per Diem 335 500 300 5003041 Communication Services 842 1,300 850 1,2003043 Utility Services 0 0 0 03044 Rental & Leases 0 1,000 0 1,0003046 Repair & Maintenance 2,227 10,000 4,000 03048 Promotional Activities 1,449 1,800 1,500 2,0003051 Office Supplies 553 1,000 0 03052 Operating Supplies 25,489 27,000 26,000 27,0003055 Employee Study Exp. 649 1,000 800 800
subtotal 43,748 57,370 58,450 53,000
CAPITAL OUTLAY6064 Machinery & Equipment 0 4,000 4,000 24,000
subtotal 0 4,000 4,000 24,000
TOTAL 277,081 309,385 306,743 258,296
CAPITAL OUTLAYScoreborads - Carver Park 24,000
CITY OF EUSTISANNUAL BUDGET
DepartmentParks & Recreation
67
FUND: GENERAL - 001
Function ProgramLeisure Services Aquatic Program
7330-572
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 16,999 17,569 17,569 29,6161013 Other Salaries & Wages 16,131 17,000 17,000 19,0001014 Overtime 784 800 800 8001016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,661 2,706 2,706 3,7801023 Life & Health Insurance 5,280 5,320 5,320 9,4801024 ICMA Retirement 1,033 1,055 1,055 1,777
subtotal 43,638 44,450 44,450 64,453
OPERATING EXPENSES3040 Travel & Per Diem 62 100 100 1003041 Communication Services 1,200 1,500 1,200 1,2003043 Utility Services 10,595 13,000 11,000 12,0003046 Repair & Maintenance 4,981 8,000 8,000 3,0003048 Promotional Activities 78 500 500 5003052 Operating Supplies 7,406 9,000 8,000 8,0003055 Employee Study Expense 522 750 750 750
subtotal 24,844 32,850 29,550 25,550
CAPITAL OUTLAY6064 Machinery & Equipment 3,447 8,230 8,230 0
subtotal 3,447 8,230 8,230 0
TOTAL 71,929 85,530 82,230 90,003
CITY OF EUSTISANNUAL BUDGET
DepartmentParks & Recreation
68
FUND: GENERAL - 001
Function Department ProgramLeisure Services Parks & Recreation City Events
7350-572
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 0 0 0 40,7641014 Overtime 0 0 0 1001021 F.I.C.A. Taxes 0 0 0 3,1261023 Life & Health Insurance 0 0 0 9,4801024 ICMA Retirement 0 0 0 2,446
0 0 0 55,916
OPERATING EXPENSES3034 Other Contractual Services 0 0 0 60,0003040 Travel & Per Diem 0 0 0 2003044 Rental & Leases 0 0 0 8,0003048 Promotional Activities 0 0 0 7,0003055 Employee Study Expense 0 0 0 500
0 0 0 75,700
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
0 0 0 0
0 0 0 131,616
Events Included AmountMisc. Events 43,000Fireworks 12,000New Events 20,000
75,000
TOTAL
subtotal
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
69
NON – DEPARTMENTAL
70
FUND: GENERALDEPARTMENT: NON-DEPARTMENTALPROGRAM: SUMMARY
Activities Included: AmountFund Transfers 744,700Contingency 415,647Insurance 520,000Organizational Grants/ Events 50,000Subtotal 1,730,347One Time Costs -665,000Increase In Recurring Revenue 0Net Recurring Budget Request 1,065,347
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Other 1,112,624 1,132,812 1,137,301 1,730,347Total 1,112,624 1,132,812 1,137,301 1,730,347
Employees:
Other Remarks:
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
71
FUND: GENERAL - 001Program
Function Department Fund TransfersNon-Departmental Non-Departmental 8100-581
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL9102 Transfer to Debt Reserve 52,719 0 64,750 340,0009111 Transfer to Law Enforcement
Education Fund 7,700 7,700 7,700 7,7009113 Transfer To Street
Improvement Fund 160,000 160,000 160,000 160,0009114 Transfer to Community
Redevelopment Fund 201,653 215,000 232,865 233,0009160 Transfer to Greenwood
Cemetery Trust Fund 0 4,000 4,000 4,000
TOTAL 422,072 386,700 469,315 744,700
CITY OF EUSTISANNUAL BUDGET
72
FUND: GENERAL -001
Function ProgramNon-Departmental Contingency
8400-584
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL9201 Contingency 0 42,000 42,000 100,0009204 Unemployment Comp. 965 20,000 12,000 20,0009209 Police Union Negotiations 0 50,000 30,000 09221 Position Vacancy Savings 0 -150,000 -150,000 -150,0009231 Management Training Cert. 0 0 0 0 9207 Library Engagement 0 0 0 09265 Actuary Review (Pension Fds.) 17,500 0 0 09217 Termination Pay 113,580 65,000 90,000 65,0009218 Bad Debt Write-Off 3,551 10,000 10,000 10,0009220 LDR Planning Consultants 0 0 09230 Economic Dev. Incentives 0 100,000 20,000 80,0009231 Lump Sum Employee Pay 0 0 0 09232 Library E-Book Pilot Prog. 24,166 8,958 8,958 0
Market Pay & Merit Adjustment 0 16,404 16,404 290,6479266 Health /Benefit Consultant 20,000 0 0 09260 Washington Birthday 0 0 0 0
TOTAL 179,762 162,362 79,362 415,647
CITY OF EUSTISANNUAL BUDGET
DepartmentNon-Departmental
73
FUND: GENERAL - 001
Function Department ProgramNon-Departmental Non-Departmental Insurance
8500-585
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL3031 Professional Services 0 0 0 03045 Insurance 436,402 495,000 495,000 520,000
TOTAL 436,402 495,000 495,000 520,000
CITY OF EUSTISANNUAL BUDGET
74
FUND: GENERAL - 001
Function Department ProgramNon-Departmental Non-Departmental Organizational Grants/Events
8900-589
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
Grants9301 Organizational Grants 0 0 0 30,0009305 Chamber of Commerce 25,000 20,000 20,000 20,0009307 Bay Street Players 8,000 8,000 8,000 09308 Trout Lake 5,000 5,000 5,000 09201 Contingency - Grants 0 0 0 0
Subtotal 38,000 33,000 33,000 50,000
Events9325 African American Heritage 745 750 624 09330 Street Party 24,568 40,000 40,000 09303 Light Up Eustis 11,075 15,000 20,000 0
Subtotal 36,388 55,750 60,624 0
TOTAL 74,388 88,750 93,624 50,000
CITY OF EUSTIS ANNUAL BUDGET
75
FUND: LIBRARY CONTRIBUTION FD. -006 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE 34710.21 Book Sales 3,427 2,500 3,000 3,00035210.00 Library Fines 8,244 8,000 8,000 8,00036110.00 Interest Earnings 81 75 75 7536140.00 Interest Gullett - Trust 55 25 25 2536150.00 Interest Garrett - Trust 204 100 175 17536160.00 Interest Robinson - Trust 29 25 20 2036610.00 Donations 265 250 350 35036620.00 Memorial Donations 656 250 280 28036930.00 Miscellaneous Revenue 6,233 750 3,000 3,000
TOTAL REVENUE 19,194 11,975 14,925 14,925
FUND BALANCE,OCTOBER 1ST 116,098 102,598 108,034 93,584
REVENUE &FUND BALANCE 135,292 114,573 122,959 108,509
EXPENDITURES3046 Repair & Maintenance 10,039 10,000 10,000 10,0003054 Books, Publications 9,525 9,000 9,000 13,0003057 Gullett Trust (Large Print) 189 100 100 1003058 Garret- LP Books/Tapes 7,325 10,000 10,000 10,0003059 Robinson Memorial Purchases 15 25 25 256064 Machinery & Equipment 0 0 0 06066 Library Memorials 165 250 250 250
TOTAL EXPENDITURES 27,258 29,375 29,375 33,375
LESS: RESTRICTED RESERVES 94,349 81,541 84,444 74,539
FUND BALANCE,SEPTEMBER 30TH 13,685 3,657 9,140 595Restricted AssetsGullett Trust 20,018 19,902 19,943 19,868Garrett Trust 64,178 51,498 54,353 44,528Robinson Trust 10,153 10,141 10,148 10,143
CITY OF EUSTISANNUAL BUDGET
76
SPECIAL REVENUE FUNDS
DEFINITION
SPECIAL REVENUE FUNDS ARE USED TO ACCOUNT FOR THE PROCEEDS OF SPECIAL REVENUE SOURCES OTHER THAN SPECIAL ASSESSMENTS, OR EXPENDABLE TRUSTS, REQUIRING SEPARATE ACCOUNTING BECAUSE OF LEGAL OR REGULATORY PROVISIONS OR ADMINISTRATIVE ACTION.
77
FUND: SALES TAX REVENUE BOND REVENUE FD. - 010 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE31210.00 Sales Tax Collections 1,487,814 1,435,804 1,485,000 1,545,000
FDOT Grant 0 278,085 0 278,08536110.00 Interest Earnings 4,336 10,000 4,000 4,00038101.00 Trans. From General Fund 52,719 64,750 64,750 340,00038140.00 Trans. From W & S Rev. Fd. 200,000 150,000 150,000 0
TOTAL REVENUE 1,744,869 1,938,639 1,703,750 2,167,085
FUND BALANCE,OCTOBER 1ST 2,745,904 2,376,457 2,376,457 444,032
REVENUE &FUND BALANCE 4,490,773 4,315,096 4,080,207 2,611,117
EXPENDITURES7073 Debt Service 510,761 542,750 542,750 545,0006000 Projects 1,603,555 3,707,018 3,093,425 1,912,258
TOTAL EXPENDITURES 2,114,316 4,249,768 3,636,175 2,457,258
1996 Debt Res. Balance -279,000 0 0 0
FUND BALANCESEPTEMBER 30TH 2,097,457 65,328 444,032 153,859
Debt Service1997 Issue 340,0002004 Issue 194,000
*
CITY OF EUSTISANNUAL BUDGET
78
FUND: SALES TAX REVENUE BOND REVENUE FD. - 010 CAPITAL OUTLAY
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15Telephone System 0 120,000 120,000 0Meter Reading Vehicle 0 30,000 40,000 0Police Vehicles 141,300 163,189 154,900 159,550Police In-car Video Equipment 29,505 4,704 4,704Police Department Carpeting 25,483 0 0 0Police Station Improvements 0 35,000 35,000 25,000Police Roof Repairs 0 85,000 85,000 0Police Tower Removal 0 11,000 11,000 0Fire Pumper 0 425,000 425,000 0Fire Bunker Gear 52,432 0 0 0Fire Sub-Station Construction 0 130,000 130,000 0Main Fire Station Remodel 0 0 0 30,000Fire Pickup Truck 0 0 0 40,300Computer Upgrade Program 100,831 80,000 65,558 80,000Main Financial Software System 78,158 319,000 290,000 0IT Vehicle 0 0 0 20,000City Hall Elevator 215,507 871 871 0City Hall A/C Unit Replacement 19,801 0 0 0City Hall Tile Floor Replacement 0 22,429 22,429 0City Hall Marquee & Landscaping Proj. 0 35,000 0 35,000City Hall Downtown Electrical Upgrade 0 30,000 0 0Finance Annex Roof 0 0 80,000 0HR/Purchasing Floors 0 0 0 42,000Orange Avenue Sidewalks/ Engineering 22,808 0 2,877 0Orange Avenue Sidewalks 0 278,085 10,000 268,0851 West Orange Ave. - Chamber 22,902 0 0 0Library Roof Repair 63,625 0 0 0Library - Relocate Admin. Offices 46,789 15,192 15,192 0Library - Repl. Parking Lot Fence/ Ret. Wall 46,170 0 0 0Library - Carpet Replacement 0 50,640 0 124,000Library - Mobile Laptop Lab 2,325 0 0 0Library - Generator 7,958 56,605 56,605 0Library - Network Server & Computer Repl. 0 68,430 68,430 0Library - Burglar, Fire, and Lighting Upgrade 0 48,000 39,000 0Library - Building Improvements 0 48,400 77,000 0 Eustis Mobility Plan 48,175 244,017 244,017 0Street Resurfacing 275,971 258,952 207,403 289,142Street Sealing 30,609 27,290 27,290 36,731Street Master Plan 23,041 0 0 0Sidewalk Project 137,727 136,536 136,536 171,017Kurt Street Improvements 0 88,000 94,597 0Ferran Park Phase 1 23,059 254,772 66,000 241,433
CITY OF EUSTISANNUAL BUDGET
79
FUND: SALES TAX REVENUE BOND REVENUE FD. - 010 CAPITAL OUTLAY
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
CITY OF EUSTISANNUAL BUDGET
Ferran Park Phase 2A 0 0 0 200,000Playground Improvements 3,007 63,993 35,000 0City Hall Roof Repairs 35,410 0 0 0Pool Shade Covers 1,092 78,497 0 25,000Pool Cover 10,998 0 0 0Portable Pa System 0 12,500 12,500 0Pool Filtration System 0 20,000 20,600 0Pool Resurfacing 0 0 0 30,000Palmetto Point Improvements 0 1,449 1,449 0Ball Field Improvements 0 30,000 30,000 0Community Center Roof 0 105,000 105,000 0Recreation Bus 0 0 60,000 0Public Works Dump Truck 2,994 14,025 14,025 40,000Public Works - Semi Truck Used 0 0 0 55,000Public Works Generator 5,100 0 0 0Public Works Excavator 27,100 0 0 0Public Works Slope Mower 40,000 11,000 11,000 0 Reserve for Downtown Streetscape - Phase I 7,252 0 0 0 FDOT- Rail Grant Match 24,578 168,170 168,170 0Wayfinding & Gateway Signs 31,848 81,272 81,272 0Citrus Avenue 4 Way Stop 0 55,000 45,000 0
TOTAL 1,603,555 3,707,018 3,093,425 1,912,258
80
FUND: LAW ENFORCEMENT EDUCATION FD. - 011 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE35120.00 Education Fines 2,503 3,450 2,500 2,50035150.00 License Plate Seizure 0 0 0 035160.00 Automation System Fds. 0 0 0 036110.00 Interest Earnings 50 125 50 5036930.00 Miscellaneous 0 0 0 038101.00 Trans. From General Fd. 7,700 7,700 7,700 7,700
TOTAL REVENUE 10,253 11,275 10,250 10,250
FUND BALANCE,OCTOBER 1ST 22,034 0 12,359 6,359
REVENUE &FUND BALANCE 32,287 11,275 22,609 16,609
EXPENDITURES3032 Auditing 250 250 250 03057 Police Training 10,836 11,000 11,000 6,3126065 Automation 8,842 0 5,000 10,297
TOTAL EXPENDITURES 19,928 11,250 16,250 16,609
LESS AUTOMATION RESERVES 15,297 0 10,297 0
FUND BALANCE,SEPTEMBER 30TH -2,938 25 -3,938 0
CITY OF EUSTISANNUAL BUDGET
81
PUBLIC WORKS (STREET
IMPROVEMENT FUND)
82
FUND: STREET IMPROVEMENTDEPARTMENT: PUBLIC WORKSPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 135,224 2Public Land Maintenance 321,002 3Lighting & Control 349,565 1Street Maint. & Construction 304,220 5Lawn Mowing 203,655 4Tree Services & Acquisitions 113,896 0Projects 98,190 0Other 129,500 0Subtotal 1,655,251 15One Time Costs -165,190Increase In Recurring Revenue 0Net Recurring Budget Request 1,490,061
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 1,026,228 954,486 962,037 683,923Operating Expenses 607,834 694,306 670,194 732,638Subtotal 1,634,062 1,648,792 1,632,231 1,416,561
Capital 12,347 30,825 30,826 11,000Other 40,536 233,390 63,000 227,690Total 1,686,945 1,913,007 1,726,057 1,655,251
Employees: 20 19 19 15
Authorized PersonnelPosition Title T FTE FTE FTE FTEDirector, Public Works 1 1 1 0Admin. Supervisor 1 1 1 0Street Supervisor 1 1 1 1Street Superintendent 0 1 1 0Public Works Foremen 2 1 1 3Public Works Supervisor 0 0 0 1Senior Staff Assistant 1 1 1 1Maintenance Crew Chief 1 1 1 0Maintenance Foreman 1 0 0 0Maintenance Worker I 5 5 5 2Maintenance Worker II 4 4 4 7Heavy Equipment Operator 2 2 2 0Lead Tree Tech 1 1 1 0Total 20 19 19 15
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
83
FUND: STREET IMPROVEMENT FD. -013 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE31241.00 Local Option Gas Tax 584,601 553,908 585,000 470,00033439.02 Bay Street Median Grant 0 98,190 0 98,19033549.00 8 Cent Gas Tax 134,699 128,500 128,500 128,50033549.01 Gas Tax Refund 15,414 12,000 12,000 12,00033849.00 Add'l 1 Cent Gas Tax 134,009 135,000 135,000 139,34436110.00 Interest Earnings 2,112 3,000 2,400 3,00036610.01 Restricted Contributions 1,200 0 450 036930.00 Miscellaneous 17,214 500 500 50036930.09 Remington Club Payments 2,465 0 0 036940.00 Reimb. Force Acct. Services 89,493 185,000 185,000 185,00036940.14 Reimb. Force Acct. Services-CRA 52,912 40,000 40,000 40,00038101.00 Trans. from General Fd. 160,000 160,000 160,000 160,00038149.00 Trans. from Stormwater Fd. 240,259 259,433 259,433 259,433
TOTAL REVENUE 1,434,378 1,575,531 1,508,283 1,495,967
FUND BALANCE,OCTOBER 1ST 918,554 610,972 665,987 448,213
REVENUE &FUND BALANCE 2,352,932 2,186,503 2,174,270 1,944,180
EXPENDITURES410 Administration 227,387 229,648 238,253 135,224411 Public Land Maintenance 400,773 409,313 422,633 321,002412 Lighting & Control 287,580 345,668 344,066 349,565413 Maintenance & Construction 374,977 331,426 346,736 304,220414 Lawn Mowing 224,739 173,902 178,695 203,655415 Tree Services & Acquisitions 130,953 189,659 132,675 113,8963032 Auditing 2,500 2,000 2,000 2,0003045 Insurance 38,036 49,500 49,500 53,000
Market Pay & Merit Adjustment 0 32,700 0 23,5006063 Projects 0 98,190 0 98,1909217 Termination Pay 0 6,000 6,500 6,0009221 Position Vacancy Savings 0 -5,000 -5,000 -5,0009201 Contingency 0 50,000 10,000 50,000
TOTAL EXPENDITURES 1,686,945 1,913,007 1,726,057 1,655,251
RESTRICTED DONATIONS 181,973 171,651 171,473 160,473
OPERATING RESERVES 423,630 101,845 276,740 128,456
FUND BALANCE,SEPTEMBER 30TH 60,384 0 0 0
Note: Operating reserves should be $372,515 for 90 days; Actual is $128,456 or 31 days.
CITY OF EUSTIS ANNUAL BUDGET
84
FUND: STREET IMPROVEMENT FD. -013
Function ProgramPublic Works Administration
4100-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 154,105 155,138 161,095 88,0391014 Overtime 77 1,600 3,201 1,0191016 Bonus 2,600 0 0 01021 F.I.C.A. Taxes 11,356 11,990 12,569 6,8131022 Florida Retirement 6,786 12,190 12,658 01023 Life & Health Insurance 28,380 28,380 28,380 18,9601024 ICMA Retirement 3,616 3,676 3,676 5,343
subtotal 206,920 212,974 221,579 120,174
OPERATING EXPENSES3040 Travel & Per Diem 4,525 3,450 3,450 1,8003041 Communication Services 2,506 2,460 2,460 3,1503042 Transportation 63 150 150 1503046 Repair & Maintenance 2,107 2,000 2,000 2,0403049 Other Current Charges 0 250 250 2503051 Office Supplies 1,000 1,000 1,000 1,2003052 Operating Supplies 3,012 2,981 2,981 3,0413054 Books, Publ., Subscr. 1,576 1,767 1,767 1,7673055 Employee Study Expense 4,209 2,616 2,616 1,652
subtotal 18,998 16,674 16,674 15,050
CAPITAL OUTLAY6064 Machinery & Equipment 1,469 0 0 0
subtotal 1,469 0 0 0
TOTAL 227,387 229,648 238,253 135,224
DepartmentPublic Works
CITY OF EUSTISANNUAL BUDGET
85
FUND: STREET IMPROVEMENT FD. - 013
Function ProgramPublic Works Public Land Maintenance
4110-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 130,957 133,961 140,374 84,7621013 Other Salaries & Wages 0 0 0 01014 Overtime 2,585 2,771 6,758 1,8491016 Bonus 3,750 0 0 01021 F.I.C.A. Taxes 10,222 10,460 11,256 6,6261023 Life & Health Insurance 47,300 47,300 47,300 28,4401024 ICMA Retirement 7,948 8,204 8,828 5,197
subtotal 202,762 202,696 214,516 126,874
OPERATING EXPENSES3034 Other Contractual Services 41,073 48,000 48,000 31,0003040 Travel & Per Diem 945 1,000 1,000 1,0003041 Communication Services 1,866 2,700 2,700 1,8003043 Utility Services 71,937 51,420 52,920 64,6883046 Repair & Maintenance 34,405 33,750 33,750 34,4253051 Office Supplies 200 200 200 2003052 Operating Supplies 47,300 58,235 58,235 59,3743054 Books, Publ., Subscr. 0 0 0 03055 Employee Study Expense 285 1,640 1,640 1,640
subtotal 198,011 196,945 198,445 194,128
CAPITAL OUTLAY6064 Machinery & Equipment 0 9,672 9,672 0
subtotal 0 9,672 9,672 0
TOTAL 400,773 409,313 422,633 321,002
Department
CITY OF EUSTISANNUAL BUDGET
Public Works
86
FUND: STREET IMPROVEMENT FD. -013
Function ProgramPublic Works Lighting & Control
4120-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 33,815 34,051 35,358 35,4131014 Overtime 417 5,000 5,000 5,0001016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,245 2,987 3,087 3,0921022 Florida Retirement 1,919 2,714 2,805 2,9901023 Life & Health Insurance 9,460 9,460 9,460 9,480
subtotal 48,606 54,212 55,710 55,974
OPERATING EXPENSES3034 Other Contractual Services 36,998 44,500 44,500 46,5203040 Travel & Per Diem 111 200 200 2003041 Communication Services 294 540 540 3603043 Utility Services 176,498 215,040 211,940 215,0403046 Repair & Maintenance 3,924 4,000 4,000 4,0803051 Office Supplies 100 100 100 1003052 Operating Supplies 8,907 10,741 10,741 10,9563053 Road Materials 12,142 16,200 16,200 16,2003055 Employee Study Expense 0 135 135 135
subtotal 238,974 291,456 288,356 293,591
CAPITAL OUTLAY6063 Improvements Other Than Bldgs 0 0 0 0
subtotal 0 0 0 0
TOTAL 287,580 345,668 344,066 349,565
DepartmentPublic Works
CITY OF EUSTISANNUAL BUDGET
87
FUND: STREET IMPROVEMENT FD. - 013
Function ProgramPublic Works Street Maint. & Construction
4130-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 179,332 179,217 186,099 155,1821013 Other Salaries & Wages 24,377 0 0 01014 Overtime 1,652 7,788 7,788 7,2091016 Bonus 4,143 0 0 01021 F.I.C.A. Taxes 14,451 14,306 14,832 12,4231023 Life & Health Insurance 47,300 47,300 47,300 47,4001024 ICMA Retirement 10,812 11,220 11,633 9,743
subtotal 282,067 259,831 267,653 231,957
OPERATING EXPENSES3034 Other Contractual Services 33,000 0 0 03040 Travel & Per Diem 75 1,000 1,000 1,0003041 Communication Services 2,889 3,240 3,240 3,3003046 Repair & Maintenance 20,067 21,000 28,488 21,0003051 Office Supplies 50 100 100 1003052 Operating Supplies 34,625 33,961 33,961 34,5693053 Road Materials 1,544 10,000 10,000 10,0003054 Books, Pub., Subscr. 360 360 360 3603055 Employee Study Expense 300 1,934 1,934 1,934
subtotal 92,910 71,595 79,083 72,263
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 374,977 331,426 346,736 304,220
CITY OF EUSTISANNUAL BUDGET
DepartmentPublic Works
88
FUND: STREET IMPROVEMENT FD. - 013
Function ProgramPublic Works Lawn Mowing
4140-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 127,621 87,089 91,306 93,6991014 Overtime 5,730 2,007 2,007 3,9911016 Bonus 3,120 0 0 01021 F.I.C.A. Taxes 9,185 6,816 7,138 7,4731023 Life & Health Insurance 37,840 28,380 28,380 37,9201024 ICMA Retirement 7,998 5,346 5,599 5,861
subtotal 191,494 129,638 134,430 148,944
OPERATING EXPENSES3034 Other Contr. Services 0 0 0 20,0003040 Travel & PerDiem 0 500 500 5003041 Communication Services 1,162 1,620 1,620 1,6203046 Repair & Maintenance 6,341 6,275 6,275 6,4003051 Office Supplies 125 125 125 1253052 Operating Supplies 25,617 25,026 25,026 25,5013054 Books, Publ., Subscr. 0 100 100 1003055 Employee Study Expense 0 465 465 465
subtotal 33,245 34,111 34,111 54,711
CAPITAL OUTLAY6064 Machinery & Equipment 0 10,153 10,154 0
subtotal 0 10,153 10,154 0
TOTAL 224,739 173,902 178,695 203,655
DepartmentPublic Works
CITY OF EUSTISANNUAL BUDGET
89
FUND: STREET IMPROVEMENT FD. - 013
Function ProgramPublic Works Tree Services & Acquisitions
4150-541
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 62,856 63,309 45,809 01014 Overtime 2,449 3,751 3,751 01016 Bonus 1,500 0 0 01021 F.I.C.A. Taxes 4,807 5,130 3,791 01023 Life & Health Insurance 18,920 18,920 11,825 01024 ICMA Retirement 3,847 4,024 2,974 0
subtotal 94,379 95,134 68,150 0
OPERATING EXPENSES3034 Other Contr. Services 17,767 65,000 35,000 85,0003040 Travel & Per Diem 0 100 100 1003041 Communication Services 0 1,080 1,080 7203046 Repair & Maintenance 866 500 500 5003051 Office Supplies 82 200 200 2003052 Operating Supplies 6,821 16,055 16,055 16,3763054 Books, Publ., Subscr. 160 320 320 03055 Employee Study Expense 0 270 270 0
subtotal 25,696 83,525 53,525 102,896
CAPITAL OUTLAY6063 Improv. Other than Buildings 10,878 11,000 11,000 11,000
subtotal 10,878 11,000 11,000 11,000
TOTAL 130,953 189,659 132,675 113,896
CAPITAL OUTLAYPurchase of Trees 11,000
DepartmentPublic Works
CITY OF EUSTISANNUAL BUDGET
90
FUND: STREET IMPROVEMENT FD. - 013
Function ProgramPublic Works Projects - Acct. 6063
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
CAPITAL OUTLAYBay Street Median Grant 0 98,190 0 98,190
subtotal 0 98,190 0 98,190
TOTAL 0 98,190 0 98,190
CITY OF EUSTISANNUAL BUDGET
DepartmentPublic Works
91
FUND: COMMUNITY REDEVELOPMENT TRUST FD. - 014 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE33010.00 Intergovernmental Transfers 352,599 365,000 395,777 395,00033490.02 Historic Site Survey 0 0 0 033741.01 FDOT Traffic Circ. Grant 0 0 0 0
CDBG Grant 0 600,000 0 036110.00 Interest Earnings 3,085 3,500 2,500 2,50038140-00 Transfer From W&S Fd. 89,516 0 0 036930.01 Misc. 0 0 0 0
TOTAL REVENUE 445,200 968,500 398,277 397,500
FUND BALANCE,OCTOBER 1ST 1,103,878 100,660 737,414 541,752
REVENUE &FUND BALANCE 1,549,078 1,069,160 1,135,691 939,252
EXPENDITURES123 Administrative Services 1,670 18,120 2,770 50,065
3049 Other Current Charges 0 0 0 06063 Projects 809,994 954,023 586,169 880,0009101 Transfer to General Fd. 0 0 0 09201 Contingency 0 50,000 5,000 9,187
TOTAL EXPENDITURES 811,664 1,022,143 593,939 939,252
RESERVE FOR FUTUREPROJECTS & RELATED DEBT 737,414 47,017 541,752 0
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
92
FUND: COMMUNITY REDEVELOPMENT TRUST FD. - 014
Function Department ProgramGeneral Government Community Redevelopment Administration
123-516
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3031 Administrative Services 0 0 0 42,2453032 Auditing 1,000 1,000 1,000 1,0003034 Other Contractual Services 0 15,000 1,000 5,0003040 Travel & Per Diem 0 1,000 0 1,0003042 Transportation 0 200 50 50 3051 Office Supplies 0 250 50 1003054 Books, Publ., Subscr. 670 670 670 670
subtotal 1,670 18,120 2,770 50,065
TOTAL 1,670 18,120 2,770 50,065
CITY OF EUSTIS ANNUAL BUDGET
93
FUND: COMMUNITY REDEVELOPMENT TRUST FD. - 014 PROJECTS
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
6027 Demolitions/ Code Cleanup 1,458 0 25,000 06028 Maintstreet Program 12,500 0 0 06032 Downtown Landscape Maintenance 657 7,000 7,000 06033 Wayfinding & Gateway Signs 0 0 59,000 0 6038 Sidewalk Program 57,561 100,000 100,000 90,000 9003 Streetscape Clocks 0 25,060 25,060 09003 Garden Project 0 25,000 25,000 09206 Development Incentives 0 90,000 0 90,000 9242 Parking Lot Maintenance 7,200 10,000 10,000 09246 Kensington Gateway 463,187 0 942 09249 Street Rehabilitaion 0 96,963 235,571 160,0009250 Palmetto Plaza 233,119 600,000 98,596 540,0009298 Orange Ave. Corridor Study 16,754 0 0 0
Total 809,994 954,023 586,169 880,000
Note: Demolitions/ Code Cleanup; Downtown Landscape and Parking Lot Maintenance now funded in Fund 68.
CITY OF EUSTISANNUAL BUDGET
94
ENTERPRISE FUNDS
DEFINITION
ENTERPRISE FUNDS ARE USED TO ACCOUNT FOR OPERATIONS THAT PROVIDE A SERVICE TO CITIZENS, FINANCED PRIMARILY BY A USER CHARGE FOR THE PROVISION OF THAT SERVICE AND ACTIVITIES WHERE THE PERIODIC MEASUREMENT OF NET INCOME IS DEEMED APPROPRIATE FOR CAPITAL, MAINTENANCE, PUBLIC POLICY, MANAGEMENT CONTROL, ACCOUNTABILITY OR OTHER PURPOSES.
95
FUND: WATER & SEWER REVENUE FD. 040 FUND SUMMARY
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
TOTAL REVENUE 8,062,077 8,400,100 8,152,306 8,329,500
FUND BALANCE,OCTOBER 1ST 6,431,728 6,623,066 7,048,394 6,116,197
REVENUE & FUND BALANCE 14,493,805 15,023,166 15,200,700 14,445,697
TOTAL EXPENDITURES -7,445,411 -9,112,694 -9,084,503 -10,177,038
REQUIRED RESERVES -1,234,056 -1,234,056 -1,234,056 -1,374,272
FUND BALANCE,SEPTEMBER 30TH 5,814,338 4,676,416 4,882,141 2,894,387
CITY OF EUSTISANNUAL BUDGET
96
FUND: WATER & SEWER REVENUE FD. - 040 Revenues
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 13-14
34030.10 Water Sales 3,484,854 3,745,000 3,500,000 3,550,00034030.11 Water Sales- Sorrento Hills 269,706 277,500 270,000 275,00034030.12 Water Sales - Heathrow 47,640 45,600 48,000 50,00034030.20 Water Service Charges 87,072 85,000 85,000 85,00034030.30 Water Tapping Charges 181,120 80,000 185,000 185,000 34030.34 Irrigation Assessment - Heathrow 29,302 0 0 034030.40 Reclaimed Water Sales 200,310 200,000 200,000 200,00034030.50 Backflow Prevention 11,265 6,000 10,000 10,00034050.10 Sewer Service Charges 3,210,441 3,400,000 3,322,806 3,400,00034050.11 Sewer Service- Sorrento Hills 271,266 266,000 280,000 280,00034050.12 Sewer Service- Heathrow 74,127 66,500 75,000 78,00034050.20 Sewer Tapping Charges 15,495 8,000 18,000 18,00035430.00 Penalties 143,661 137,000 85,000 130,00036110.00 Interest Earnings 28,014 35,000 25,000 20,00036430.00 Sale of Fixed Assets 6,971 0 0 036940.00 Reimb. For Services 0 34,000 34,000 34,00036930.00 Miscellaneous 178 7,500 7,500 7,50036950.00 Bad Debt Recovery 655 7,000 7,000 7,000
TOTAL 8,062,077 8,400,100 8,152,306 8,329,500
CITY OF EUSTISANNUAL BUDGET
97
FUND: WATER & SEWER REVENUE FD. - 040 Departmental Expenditure Summary
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15PUBLIC SERVICESAdministration 931,920 949,673 953,854 424,981Drafting/ Design 96,570 79,017 81,256 91,303
* Customer Service 0 0 0 609,801* Meter Reading 0 0 0 239,915
subtotal 1,028,490 1,028,690 1,035,110 1,366,000
WATERAdministration 138,285 289,273 299,534 266,594Treatment 436,722 552,974 529,861 551,005Distribution 666,857 862,749 823,506 1,021,022Ground Maintenance 72,952 109,810 111,148 94,656Backflow Prevention 37,049 59,758 63,918 68,497Eastern Water System 101,230 144,505 149,858 157,449Reclaimed Distribution 3,508 5,480 5,480 5,480
subtotal 1,456,603 2,024,549 1,983,305 2,164,703
WASTEWATERAdministration 90,172 93,955 96,812 152,353Collection 376,875 431,233 495,109 431,221Treatment 527,605 573,374 582,490 675,197Laboratory 147,775 150,660 154,202 172,656Disposal 155,925 220,876 216,397 184,875Sludge Disposal 111,537 157,500 145,500 120,500Eastern W/W Plant 211,377 225,336 227,259 232,364Environmental Compliance 47,974 47,506 48,750 73,822Eastern Lift Stations 47,436 74,694 75,878 53,748
subtotal 1,716,676 1,975,134 2,042,397 2,096,736
NON-DEPARTMENTALFund Transfers 2,751,167 3,476,236 3,476,236 3,815,599Contingency 185,260 305,585 244,955 409,000Insurance 307,215 302,500 302,500 325,000Total Non-Departmental 3,243,642 4,084,321 4,023,691 4,549,599
TOTAL 7,445,411 9,112,694 9,084,503 10,177,038
* Previously in General Fund with revenue from Water and Sewer Fund (see pages 103 and 104)
CITY OF EUSTISANNUAL BUDGET
98
PUBLIC UTILITIES
DEPARTMENT
99
FUND: WATER & SEWER REVENUE FUNDDEPARTMENT: PUBLIC UTILITIESPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 424,981 4Drafting and GIS 91,303 1Customer Service 609,801 7Meter Reading 239,915 4Subtotal 1,366,000 16One Time Costs -202,000Increase In Recurring Revenue 0Net Recurring Budget Request 1,164,000
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 266,071 251,077 257,584 886,401Operating Expenses 733,459 773,613 773,527 277,599Subtotal 999,530 1,024,690 1,031,111 1,164,000
Capital 28,960 4,000 4,000 202,000Total 1,028,490 1,028,690 1,035,112 1,366,000Employees: 4 4 3 16Authorized PersonnelPosition Title FTE FTE FTE FTEPublic Works Director 0 0 0 1Public Works Deputy Director 0 1 1 0Assistant Project Manager 0 1 1 1Civil Engineer 0 0 0 1City Engineer 1 0 0 0Senior Engineering Designer 1 0 0 0Customer Service Manager 0 0 0 1Sr. Customer Service Representative 0 0 0 1Customer Service Representative I 0 0 0 1Customer Service Representative II 0 0 0 3Billing Clerk 0 0 0 1Field Customer Service Representative 0 0 0 2Meter Reader I 0 0 0 1Meter Reader II 0 0 0 1Engineering Designer 1 1 0 0GIS/Engineering Specialist 1 1 1 1Public Works Management Asst. 0 0 0 1Total 4 4 3 16
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
100
FUND: WATER & SEWER REVENUE FD. - 040
Function Department ProgramPublic Utilities Public Utilities Administration
3100-536
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 157,542 141,096 144,835 254,276 1014 Overtime 0 2,400 2,400 2,4001016 Bonus 2,103 0 0 01021 F.I.C.A. Taxes 10,141 10,977 11,263 19,4521022 Florida Retirement 2,806 3,484 3,618 4,0191023 Life & Health Insurance 18,920 18,920 18,920 37,9201024 ICMA Retirement 5,439 5,458 5,566 12,129
subtotal 196,951 182,335 186,602 330,196
OPERATING EXPENSES3031 Professional Services 3,000 23,000 23,000 5,0003034 Other Contractual Services 713,604 716,622 716,622 03040 Travel & Per Diem 527 5,500 5,500 5,5003041 Communication Services 3,435 3,060 3,060 3,0603042 Transportation 141 175 175 1753046 Repair & Maintenance 140 2,500 2,500 2,5003047 Printing & Binding 94 1,000 1,000 3503051 Office Supplies 1,768 2,000 2,000 1,0003052 Operating Supplies 3,356 3,553 3,467 3,5003054 Books, Publ., Subscr. 0 800 800 1,2003055 Employee Study Expense 4,604 9,128 9,128 5,000
subtotal 730,669 767,338 767,252 27,285
CAPITAL OUTLAY6064 Machinery & Equipment 4,300 0 0 67,500
subtotal 4,300 0 0 67,500
TOTAL 931,920 949,673 953,854 424,981
CAPITAL OUTLAYOne Person Survey Station 35,000Survey Truck 32,500
CITY OF EUSTISANNUAL BUDGET
101
FUND: WATER & SEWER REVENUE FD. - 040
Function Department ProgramPublic Utilities Public Utilities Drafting/ Design
3110-536
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 51,533 51,662 53,686 52,7141014 Overtime 0 500 500 5001016 Bonus 1,034 0 0 01021 F.I.C.A. Taxes 3,981 3,990 4,145 4,0711023 Life & Health Insurance 9,460 9,460 9,460 9,4801024 ICMA Retirement 3,112 3,130 3,190 3,163
subtotal 69,120 68,742 70,981 69,928
OPERATING EXPENSES3031 Professional Services 0 1,500 1,500 1,5003040 Travel & Per Diem 0 0 0 2003046 Repair & Maintenance 1,293 2,500 2,500 2,5003047 Printing & Binding 0 175 175 1753051 Office Supplies 1,497 1,500 1,500 1,5003052 Operating Supplies 0 500 500 5003055 Employee Study Expense 0 100 100 500
subtotal 2,790 6,275 6,275 6,875
CAPITAL OUTLAY6064 Machinery & Equipment 24,660 4,000 4,000 14,500
subtotal 24,660 4,000 4,000 14,500
TOTAL 96,570 79,017 81,256 91,303
CAPITAL OUTLAYAutoCad Software Update (2) 4,500ARC GIS for Desktop 10,000
CITY OF EUSTIS ANNUAL BUDGET
102
FUND: WATER & SEWER REVENUE FD. - 040
Function Department ProgramPublic Utilities Public Utilities Customer Service
3120-536
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 0 0 0 212,5271014 Overtime 0 0 0 2,5001016 Bonus 0 0 0 01021 F.I.C.A. Taxes 0 0 0 16,4501022 Florida Retirement 0 0 0 2,3451023 Life & Health Insurance 0 0 0 66,3601024 ICMA Retirement 0 0 0 10,993
0 0 0 311,175
OPERATING EXPENSES3032 Professional Services3034 Other Contractual Services 0 0 0 70,3003041 Communication Services 0 0 0 11,0103042 Transportation 0 0 0 51,9203043 Utility Services 0 0 0 14,7603046 Repair & Maintenance 0 0 0 44,2343047 Printing & Binding 0 0 0 14,7123051 Office Supplies 0 0 0 5,750 3055 Employee Study Expense 0 0 0 5,940
0 0 0 218,626
CAPITAL OUTLAY6062 Buildings 0 0 0 80,000
0 0 0 80,000
0 0 0 609,801
CAPITAL OUTLAYFinance Annex Remodeling 80,000
Transferred from General Fund Program 1320. ( See page 20 for previous years' history)
TOTAL
subtotal
subtotal
subtotal
CITY OF EUSTISANNUAL BUDGET
103
FUND: WATER & SEWER REVENUE FD. - 040
Function Department ProgramPublic Utilities Public Utilities Meter Reading
3130-536
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 0 0 0 117,0061014 Overtime 0 0 0 3,7001016 Bonus 0 0 0 01021 F.I.C.A. Taxes 0 0 0 9,2341022 Florida Retirement 0 0 0 01023 Life & Health Insurance 0 0 0 37,9201024 ICMA Retirement 0 0 0 7,242
subtotal 0 0 0 175,102
OPERATING EXPENSES3041 Communication Services 0 0 0 3,0003046 Repair & Maintenance 0 0 0 4,8253052 Operating Supplies 0 0 0 15,3083055 Employee Study Expense 0 0 0 1,680
subtotal 0 0 0 24,813
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 40,000
subtotal 0 0 0 40,000
TOTAL 0 0 0 239,915
CAPITAL OUTLAYMeter Reading Vehicles (2) 40,000
Transferred from General Fund Program 1330. ( See page 21 for previous years' history)
CITY OF EUSTISANNUAL BUDGET
104
WATER DEPARTMENT
105
FUND: WATER & SEWER REVENUE FUNDDEPARTMENT: WATERPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 266,594 2Water Treatment 551,005 3Distribution 1,021,022 11Ground Maintenance 94,656 2Backflow Prevention/ Conservation 68,497 1Utility Televising 0 0Eastern Water System 157,449 1Reclaimed Distribution 5,480 0Subtotal 2,164,702 20One Time Costs -241,650Increase In Recurring Revenue 0Net Recurring Budget Request 1,923,052
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 818,556 1,039,539 982,897 1,023,062Operating Expenses 606,621 832,810 848,208 899,990Subtotal 1,425,177 1,872,349 1,831,105 1,923,052
Capital 31,426 152,200 152,200 241,650Total 1,456,603 2,024,549 1,983,305 2,164,702
Employees: 21 21 21 20
Authorized PersonnelPosition Title FTE FTE FTE FTEWater Superintendent 0 1 1 1Director 1 0 0 0Administrative Supervisor 0 0 0 0Senior Staff Assistant 1 1 1 1Accounting Specialist 1 0 0 0Accounting Specialist III 0 1 1 0Utility Supervisor 2 2 2 2Lead Operator 1 1 1 1Operator B 1 1 1 0Operator C-I 0 1 1 1Operator C-II 1 0 0 0Operator Trainee 0 0 0 1Utility Foreman 1 1 1 1Utility Lead Worker 1 1 1 1Utility Worker I 0 2 2 1Utility Worker II 0 0 0 0Utility Worker III 3 3 3 2Utility Line Locator Tech. 1 0 0 0Heavy Equipment Operator 1 1 1 1Maintenance Crew Chief 1 0 0 0Maintenance Worker I 3 3 3 5Maintenance Worker II 1 1 1 1Backflow/Water Conservation Tech. 1 1 1 1Total 21 21 21 20
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
106
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Administration
3300-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 47,269 131,064 127,361 104,5061014 Overtime 508 0 310 01016 Bonus 1,560 0 0 01021 F.I.C.A. Taxes 3,271 10,026 9,767 7,9951022 Florida Retirement 2,983 5,197 5,197 4,9711023 Life & Health Insurance 17,343 28,380 26,037 18,9601024 ICMA Retirement 1,862 5,436 5,214 3,842
subtotal 74,796 180,103 173,886 140,274
OPERATING EXPENSES3031 Professional Services 32,060 57,300 76,588 57,3003034 Other Contractual Services 11,851 6,090 6,090 12,4703040 Travel & Per Diem 587 1,000 1,000 1,0003041 Communication Services 1,543 2,050 2,050 2,7903042 Transportation 685 2,500 2,500 2,5003043 Utility Services 8,022 12,360 12,360 12,3603046 Repair & Maintenance 2,695 3,650 3,340 3,6503047 Printing & Binding 90 1,500 1,500 1,5003048 Promotional Activities 829 10,500 6,000 6,0003051 Office Supplies 1,420 2,500 2,500 2,5003052 Operating Supplies 1,266 5,850 7,850 7,8503054 Books, Publ., Subscr. 1,821 2,870 2,870 2,9003055 Employee Study Expense 620 1,000 1,000 1,000
subtotal 63,489 109,170 125,648 113,820
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 12,500
subtotal 0 0 0 12,500
TOTAL 138,285 289,273 299,534 266,594
CAPITAL OUTLAYDesktop Server 5,500Desktop Computers (2) 2,500Laptop Computers (2) 4,500
DepartmentWater
CITY OF EUSTISANNUAL BUDGET
107
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Water Treatment
3310-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 111,423 129,370 106,041 115,6271014 Overtime 5,921 7,500 10,000 10,0001016 Bonus 1,940 0 0 01021 F.I.C.A. Taxes 8,955 10,471 8,877 9,6101023 Life & Health Insurance 27,591 28,380 28,380 28,4401024 ICMA Retirement 7,729 8,213 6,962 7,538
subtotal 163,559 183,934 160,261 171,215
OPERATING EXPENSES3031 Professional Services 0 0 0 03034 Other Contractual Services 12,798 38,400 35,900 18,8903040 Travel & Per Diem 0 1,000 1,000 1,5003041 Communication Services 3,538 3,850 6,350 6,4503043 Utility Services 174,585 200,000 200,000 200,0003046 Repair & Maintenance 23,800 36,700 36,700 53,7003052 Operating Supplies 57,303 87,000 87,000 95,8003054 Books, Publ., Subscr. 389 90 90 4503055 Employee Study Expense 750 2,000 2,560 3,000
subtotal 273,163 369,040 369,600 379,790
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 436,722 552,974 529,861 551,005
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
108
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Distribution
3320-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 276,646 333,341 310,867 353,9941013 Other Salaries & Wages 16,243 0 0 01014 Overtime 6,699 18,000 18,000 18,0001016 Bonus 6,236 0 0 01021 F.I.C.A. Taxes 22,580 26,878 25,158 28,4581023 Life & Health Insurance 87,504 104,060 93,498 104,2801024 ICMA Retirement 17,255 21,080 19,733 22,320
subtotal 433,163 503,359 467,256 527,052
OPERATING EXPENSES3031 Professional Services 65,436 59,000 59,000 59,0003040 Travel & Per Diem 583 4,500 4,500 4,5003041 Communications 3,226 5,130 8,130 6,6603046 Repair & Maintenance 98,291 94,780 89,200 130,0003052 Operating Supplies 32,612 59,100 59,100 60,6003054 Books, Publ., Subscr. 773 680 680 9603055 Employee Study Expense 2,487 4,000 3,440 4,000
subtotal 203,408 227,190 224,050 265,720
CAPITAL OUTLAY6064 Machinery & Equipment 30,286 132,200 132,200 228,250
subtotal 30,286 132,200 132,200 228,250
TOTAL 666,857 862,749 823,506 1,021,022
CAPITAL OUTLAY1/2 Ton Truck 22,000Front End Loader 200,000Neptune Meter Reading Device 5,600Telescope Pole Saw 650
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
109
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Ground Maintenance
3330-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 44,092 48,429 49,487 50,8661014 Overtime 135 0 1,000 1,0001016 Bonus 1,500 0 0 01021 F.I.C.A. Taxes 3,365 3,705 3,862 3,9681023 Life & Health Insurance 15,767 18,920 18,920 18,9601024 ICMA Retirement 2,691 2,906 3,029 3,112
subtotal 67,550 73,960 76,298 77,906
OPERATING EXPENSES3041 Communication Services 583 950 950 9503046 Repair & Maintenance 2,683 6,500 5,500 6,5003052 Operating Supplies 996 8,400 8,400 8,400
subtotal 4,262 15,850 14,850 15,850
CAPITAL OUTLAY6064 Machinery & Equipment 1,140 20,000 20,000 900
subtotal 1,140 20,000 20,000 900
TOTAL 72,952 109,810 111,148 94,656
CAPITAL OUTLAYBlowers (2) 900
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
110
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Backflow Prevention/ Conservation
3340-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 20,399 24,143 25,603 25,6641014 Overtime 0 3,000 3,000 3,0001016 Bonus 750 0 0 01021 F.I.C.A. Taxes 1,257 2,076 2,188 2,1931023 Life & Health Insurance 5,518 9,460 9,460 9,4801024 ICMA Retirement 965 1,629 1,717 1,720
subtotal 28,889 40,308 41,968 42,057
OPERATING EXPENSES3040 Travel & Per Diem 145 450 450 8803041 Communication Services 304 550 550 5503042 Transportation 1,038 1,600 1,600 1,9503046 Repair & Maintenance 3,853 11,040 11,040 14,6703047 Printing & Binding 1,477 2,500 2,500 2,5003051 Office Supplies 152 800 800 8003052 Operating Supplies 705 2,030 4,530 4,0803054 Books, Publ., Subscr. 211 30 30 1103055 Employee Study Expense 275 450 450 900
subtotal 8,160 19,450 21,950 26,440
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 0
subtotal 0 0 0 0
TOTAL 37,049 59,758 63,918 68,497
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
111
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Eastern Water System
3360-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 32,806 35,600 40,310 41,4641014 Overtime 3,131 7,000 7,000 7,0001016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,323 3,259 3,619 3,7071023 Life & Health Insurance 9,460 9,460 9,460 9,4801024 ICMA Retirement 2,129 2,556 2,839 2,908
subtotal 50,599 57,875 63,228 64,559
OPERATING EXPENSES3031 Professional Services 4,000 24,000 24,000 19,0003034 Other Contractual Services 895 3,080 3,080 6,0503040 Travel & Per Diem 0 700 700 8803041 Communication Services 372 560 1,560 1,8003043 Utility Services 22,009 29,000 29,000 29,0003046 Repair & Maintenance 16,387 13,260 12,260 19,0003052 Operating Supplies 6,768 15,400 15,400 16,1503054 Books, Publ., Subscr. 75 30 30 1103055 Employee Study Expense 125 600 600 900
subtotal 50,631 86,630 86,630 92,890
TOTAL 101,230 144,505 149,858 157,449
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
112
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Reclaimed Distribution
3370-533
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3046 Repair & Maintenance 3,508 5,480 5,480 5,480
subtotal 3,508 5,480 5,480 5,480
TOTAL 3,508 5,480 5,480 5,480
CITY OF EUSTISANNUAL BUDGET
DepartmentWater
113
WASTEWATER DEPARTMENT
114
FUND: WATER & SEWER REVENUE FUNDDEPARTMENT: WASTEWATERPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 152,353 2Collection & Lift Station 431,221 3Treatment 675,197 6Laboratory 172,656 2Disposal 184,875 1Sludge Disposal 120,500 0Eastern Wastewater Plant 232,364 2Environmental Compliance 73,822 1Eastern Lift Stations 53,748 1Subtotal 2,096,736 18One Time Costs -160,700Increase In Recurring Revenue 0Net Recurring Budget Request 1,936,036
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 902,973 895,809 922,186 1,025,136Operating Expenses 727,832 906,200 901,150 910,900Subtotal 1,630,805 1,802,009 1,823,335 1,936,036
Capital 85,871 173,125 219,061 160,700Total 1,716,676 1,975,134 2,042,397 2,096,736
Employees: 16 16 16 18
Authorized PersonnelPosition Title FTE FTE FTE FTEWastewater Superintendent 0 1 1 1Director 1 0 0 0Admin. Assistant 0 0 0 1Lift Station Operator 2 2 2 2Lift Station Mechanic 1 1 1 1Utility Supervisor 1 1 1 1Utility Foremen 1 1 1 1Utility Worker III 2 2 2 2Lead Operator 1 1 1 1Operator A 1 1 1 1Operator B 1 1 1 2Operator C-I 2 1 1 2Operator C-II 0 1 1 0Laboratory Manager 1 1 1 1Laboratory Technician 1 1 1 1Environmental Compliance Inspector II 1 1 1 1Total 16 16 16 18
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
115
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Administration
3500-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1011/12 Regular Salaries & Wages 65,167 64,917 67,410 104,943
1014 Overtime 0 0 0 01016 Bonus 1,100 0 0 01021 F.I.C.A. Taxes 4,878 4,966 5,157 8,0281022 Florida Retirement 3,628 4,512 4,685 4,9761023 Life & Health Insurance 9,460 9,460 9,460 18,9601024 ICMA Retirement 0 0 0 2,246
subtotal 84,233 83,855 86,712 139,153
OPERATING EXPENSES3031 Professional Services 679 800 800 8003034 Other Contractual Services 648 900 900 9003040 Travel & Per Diem 752 200 200 1,0003041 Communication Services 663 750 750 7503042 Transportation 189 350 350 3503046 Repair & Maintenance 63 1,400 1,400 1,4003051 Office Supplies 1,450 1,600 1,600 2,5003052 Operating Supplies 1,165 1,600 1,600 2,5003054 Books, Publ., Subscr. 0 0 0 03055 Employee Study Expense 330 1,000 1,000 1,000
subtotal 5,939 8,600 8,600 11,200
CAPITAL OUTLAY6064 Machinery & Equipment 0 1,500 1,500 2,000
subtotal 0 1,500 1,500 2,000
TOTAL 90,172 93,955 96,812 152,353
CAPITAL OUTLAYLaptop Computer 2,000
DepartmentWastewater
CITY OF EUSTISANNUAL BUDGET
116
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Collection & Lift Station
3510-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 113,913 110,600 114,965 115,1461014 Overtime 4,896 5,200 5,200 5,2001016 Bonus 2,430 0 0 01021 F.I.C.A. Taxes 8,362 8,859 9,193 9,2061022 Florida Retirement 4,588 5,546 5,759 6,5001023 Life & Health Insurance 28,380 28,380 28,380 28,4401024 ICMA Retirement 2,008 1,848 1,926 1,929
subtotal 164,577 160,433 165,423 166,421
OPERATING EXPENSES3034 Other Contractual Services 0 1,000 1,000 1,0003040 Travel & Per Diem 759 1,000 1,000 1,0003041 Communication Services 9,748 12,000 12,000 13,0003043 Utility Services 38,949 45,000 45,000 47,0003046 Repair & Maintenance 35,902 38,000 32,950 38,0003051 Office Supplies 0 0 0 03052 Operating Supplies 126,265 150,000 168,000 154,0003054 Books, Publ., Subscr. 0 0 0 03055 Employee Study Expense 675 1,800 1,800 1,800
subtotal 212,298 248,800 261,750 255,800
CAPITAL OUTLAY6064 Machinery & Equipment 0 22,000 67,936 9,000
subtotal 0 22,000 67,936 9,000
TOTAL 376,875 431,233 495,109 431,221
CAPITAL OUTLAYManhole Carbon Filters 5,000Laptop Computer 2,000Lift Station Hose Replacements 2,000
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
117
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Treatment
3520-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 210,674 210,462 218,405 248,5661014 Overtime 4,852 7,000 7,000 7,0001016 Bonus 4,197 0 0 01021 F.I.C.A. Taxes 15,753 16,636 17,243 19,5511022 Florida Retirement 1,903 2,367 2,535 2,6111023 Life & Health Insurance 47,300 47,300 47,300 56,8801024 ICMA Retirement 10,587 10,584 10,982 12,789
subtotal 295,266 294,349 303,465 347,397
OPERATING EXPENSES3031 Professional Services 13,580 3,500 3,500 3,5003034 Other Contractual Services 3,318 3,500 3,500 28,5003040 Travel & Per Diem 0 2,000 2,000 2,0003041 Communication Services 2,543 2,800 2,800 3,0003043 Utility Services 110,765 131,000 131,000 131,0003046 Repair & Maintenance 20,126 34,000 34,000 34,0003052 Operating Supplies 58,951 67,500 67,500 67,5003054 Books, Publ., Subscr. 0 0 0 03055 Employee Study Expense 3,421 3,500 3,500 4,000
subtotal 212,704 247,800 247,800 273,500
CAPITAL OUTLAY6064 Machinery & Equipment 19,635 31,225 31,225 54,300
subtotal 19,635 31,225 31,225 54,300
TOTAL 527,605 573,374 582,490 675,197
CAPITAL OUTLAYNitrogen Process Meter 2,000Effluent TSS Analyzer 5,600Bleach/Chemical Pump 2,900Laptop Computers (2) 4,000Actuator Valves & Controls (4) 7,200LDO Probe (3) 6,600Trash/Sewage Pump 1,500Anoxic Mixer 10,000Cloth Media 5,000Chloring Analyzer 4,500Ice Machine 5,000
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
118
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Laboratory
3530-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 79,955 80,865 83,970 86,0521014 Overtime 54 75 75 751016 Bonus 1,618 0 0 01021 F.I.C.A. Taxes 6,367 6,192 6,429 6,5891022 Florida Retirement 2,101 2,609 2,709 3,0271023 Life & Health Insurance 18,920 18,920 18,920 18,9601024 ICMA Retirement 2,599 2,599 2,699 2,703
subtotal 111,614 111,260 114,802 117,406
OPERATING EXPENSES3031 Professional Services 5,602 5,500 5,500 5,5003034 Other Contractual Services 6,292 7,500 7,500 7,5003040 Travel & Per Diem 500 1,100 1,100 1,1003041 Communication Services 200 350 350 3503042 Transportation 0 0 0 03046 Repair & Maintenance 1,376 1,400 1,400 1,4003051 Office Supplies 0 0 0 03052 Operating Supplies 14,385 18,500 18,500 18,5003054 Books, Publ., Subscr. 50 150 150 1503055 Employee Study Expense 370 500 500 750
subtotal 28,775 35,000 35,000 35,250
CAPITAL OUTLAY6064 Machinery & Equipment 7,386 4,400 4,400 20,000
subtotal 7,386 4,400 4,400 20,000
TOTAL 147,775 150,660 154,202 172,656
CAPITAL OUTLAYPH Meter with Probe 5,000Centrifuge 5,000Autoclave 10,000
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
119
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Disposal
3540-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 32,583 32,891 34,154 34,2071014 Overtime 0 20 20 01016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,674 2,518 2,614 2,6171022 Florida Retirement 2,348 2,287 2,449 2,5211023 Life & Health Insurance 9,460 9,460 9,460 9,480
subtotal 47,815 47,176 48,697 48,825
OPERATING EXPENSES3034 Other Contractual Services 18,868 24,500 18,500 20,0003041 Communication Services 882 950 950 9503043 Utility Services 59,025 70,250 70,250 72,5003046 Repair & Maintenance 19,208 20,000 20,000 20,0003052 Operating Supplies 7,127 10,000 10,000 12,600
subtotal 105,110 125,700 119,700 126,050
CAPITAL OUTLAY6064 Machinery & Equipment 3,000 48,000 48,000 10,000
subtotal 3,000 48,000 48,000 10,000
TOTAL 155,925 220,876 216,397 184,875
CAPITAL OUTLAYZero Turn Mower 10,000
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
120
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Sludge Disposal
3550-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3034 Other Contractual Services 76,260 110,000 98,000 88,0003041 Communication Services 159 500 500 5003046 Repair & Maintenance 5,602 7,000 7,000 7,0003052 Operating Supplies 11,717 20,000 20,000 20,000
subtotal 93,738 137,500 125,500 115,500
CAPITAL OUTLAY6064 Machinery & Equipment 17,799 20,000 20,000 5,000
subtotal 17,799 20,000 20,000 5,000
TOTAL 111,537 157,500 145,500 120,500
CAPITAL OUTLAYBFP Hydraulic Pump/Mower 5,000
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
121
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Eastern W/W Plant
3560-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 76,816 81,532 83,223 85,1691014 Overtime 5,998 4,800 4,800 5,2001016 Bonus 1,631 0 0 01021 F.I.C.A. Taxes 6,006 6,604 6,734 6,9131023 Life & Health Insurance 18,920 18,920 18,920 18,9601024 ICMA Retirement 5,045 5,180 5,282 5,422
subtotal 114,416 117,036 118,959 121,664
OPERATING EXPENSES3031 Professional Services 0 13,000 13,000 03034 Other Contractual Services 1,223 4,500 4,500 5,5003040 Travel & Per Diem 0 500 500 5003041 Communication Services 1,801 2,300 2,300 2,2003043 Utility Services 32,543 34,500 34,500 36,5003046 Repair & Maintenance 11,154 12,000 12,000 12,0003051 Office Supplies 0 200 200 2003052 Operating Supplies 12,189 16,900 16,900 18,0003055 Employee Study Expense 0 400 400 400
subtotal 58,910 84,300 84,300 75,300
CAPITAL OUTLAY6063 Improv. Building 0 0 0 23,5006064 Machinery & Equipment 38,051 24,000 24,000 11,900
subtotal 38,051 24,000 24,000 35,400
TOTAL 211,377 225,336 227,259 232,364
CAPITAL OUTLAYAnalyzers and Meters (2) 9,000Bleach Pump 2,900Facility Repaint 23,500
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
122
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Environmental Compliance
3570-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 30,801 27,833 28,928 28,9741014 Overtime 30 100 100 1001016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,164 2,137 2,221 2,2241023 Life & Health Insurance 9,460 9,460 9,460 9,4801024 ICMA Retirement 1,672 1,676 1,741 1,744
subtotal 44,877 41,206 42,450 42,522
OPERATING EXPENSES3040 Travel & Per Diem 0 350 350 3503041 Communication Services 159 450 450 3503043 Utility Services 0 0 0 03046 Repair & Maintenance 282 700 700 7003047 Printing & Binding 446 1,200 1,200 1,2003051 Office Supplies 0 0 0 03052 Operating Supplies 1,985 3,300 3,300 3,4003055 Employee Study Expense 225 300 300 300
subtotal 3,097 6,300 6,300 6,300
CAPITAL OUTLAY6064 Machinery & Equipment 0 0 0 25,000
subtotal 0 0 0 25,000
TOTAL 47,974 47,506 48,750 73,822
CAPITAL OUTLAYPickup Truck 25,000
DepartmentWastewater
CITY OF EUSTISANNUAL BUDGET
123
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Eastern Lift Stations
3580-535
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 26,185 27,157 28,199 28,2421014 Overtime 0 150 150 1501016 Bonus 750 0 0 01021 F.I.C.A. Taxes 2,150 2,089 2,169 2,1721023 Life & Health Insurance 9,460 9,460 9,460 9,4801024 ICMA Retirement 1,630 1,638 1,700 1,704
subtotal 40,175 40,494 41,678 41,748
OPERATING EXPENSES3034 Other Contractual Services 0 0 0 03040 Travel & Per Diem 0 0 0 03041 Communication Services 159 2,000 2,000 1,0003043 Utility Services 3,944 5,000 5,000 5,0003046 Repair & Maintenance 706 2,000 2,000 2,0003052 Operating Supplies 2,452 3,200 3,200 4,0003055 Employee Study Expense 0 0 0 0
subtotal 7,261 12,200 12,200 12,000
CAPITAL OUTLAY6064 Machinery & Equipment 0 22,000 22,000 0
subtotal 0 22,000 22,000 0
TOTAL 47,436 74,694 75,878 53,748
CITY OF EUSTISANNUAL BUDGET
DepartmentWastewater
124
NON – DEPARTMENTAL
125
FUND: WATER & SEWER REVENUE FUNDDEPARTMENT: NON-DEPARTMENTALPROGRAM: SUMMARY
Activities Included: AmountFund Transfers 3,815,599Contingency 409,000Insurance 325,000Debt Service 0Subtotal 4,549,599One Time Costs -4,170,599Increase In Recurring Revenue 0Net Recurring Budget Request 379,000
Budget SummaryDescription:Other
Actual Actual Estimate Budget FY 12-13 FY 13-14 FY 13-14 FY 14-15 3,243,642 4,084,321 4,023,691 4,549,599
Total 3,243,642 4,084,321 4,023,691 4,549,599!
Employees:
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
126
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Fund Transfers
8100-536
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL9101 Trans. to General Fd. 1,260,000 1,260,000 1,260,000 1,500,0009110 Trans. To Sales Tax Rev. Fd. 200,000 150,000 150,000 09114 Trans. To Comm. Redevelop 89,516 0 0 09142 Trans to W&S R&R Fd. 501,651 1,516,236 1,516,236 1,281,2639165 Trans. to Water Impact Fd. 150,000 150,000 150,000 150,0009166 Trans. to Sewer Impact Fd. 550,000 400,000 400,000 884,336
TOTAL 2,751,167 3,476,236 3,476,236 3,815,599
CITY OF EUSTISANNUAL BUDGET
Departmenton-Departmen
127
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Contingency
8400-536
ACCT. Actual Estimate Actual BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL3032 Accounting & Auditing 30,000 27,485 27,485 30,0009204 Unemployment Comp. 0 5,000 5,000 5,0009026 Rate Study 0 0 0 50,0009006 Contingency - Water 0 40,000 23,500 75,0009007 Contingency - Sewer 0 40,000 23,500 75,0009010 City Manager Search 0 0 33,000 09016 Termination Pay 32,816 25,000 25,000 25,000
Market Pay & Merit Adjustment 0 73,100 12,470 54,000Position Vacancy Savings 0 -30,000 -30,000 -30,000
9018 Bad Debt Write-Off 122,444 125,000 125,000 125,000
TOTAL 185,260 305,585 244,955 409,000
CITY OF EUSTISANNUAL BUDGET
Departmenton-Department
128
FUND: WATER & SEWER REVENUE FD. - 040
Function ProgramPublic Utilities Insurance
8500-536
ACCT. Actual Estimate Actual BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NON-DEPARTMENTAL3045 Insurance 272,177 302,500 302,500 325,0003058 OPEB 35,038 0 0 0
TOTAL 307,215 302,500 302,500 325,000
CITY OF EUSTISANNUAL BUDGET
Departmenton-Department
129
FUND: RECLAIMED WATER PROJECT FD. - 041 FUND SUMMARY
Actual Budget Estimate BudgetACCT. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
NO. REVENUE36110.00 Interest Earnings 397 250 250 250
TOTAL REVENUE 397 250 250 250
FUND BALANCE,OCTOBER 1ST 123,354 123,604 123,751 124,001
REVENUE &FUND BALANCE 123,751 123,854 124,001 124,251
EXPENDITURES6063 Construction 0 0 0 0
TOTAL EXPENDITURES 0 0 0 0
FUND BALANCE,SEPTEMBER 30TH 123,751 123,854 124,001 124,251
CITY OF EUSTISANNUAL BUDGET
130
FUND: W & S RENEWAL & REPLACEMENT FD. - 042 FUND SUMMARY
ACCT. Acutal Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 2,542 1,500 2,195 1,50038140.00 Trans. from W & S Rev. Fd. 501,651 1,516,236 1,516,236 1,281,263
TOTAL REVENUE 504,193 1,517,736 1,518,431 1,282,763
FUND BALANCE,OCTOBER 1ST 802,965 42,000 828,127 611,747
REVENUE &FUND BALANCE 1,307,158 1,559,736 2,346,558 1,894,510
EXPENDITURES9201 Contingency 0 50,000 0 0421 Water Renewal Projects 403,532 719,474 824,237 1,406,510422 Sewer Renewal Projects 75,499 858,736 910,574 488,000
TOTAL EXPENDITURES 479,031 1,628,210 1,734,811 1,894,510
FUND BALANCE,SEPTEMBER 30TH 828,127 -68,474 611,747 0
CITY OF EUSTISANNUAL BUDGET
131
FUND: W & S RENEWAL & REPLACEMENT FD. - 042 421 - Water Projects
Acutal Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15Check Valves - Rebuild/Replace 0 0 0 10,000Ardice Well 0 0 10,000 0Bates Ave. Fiber Optic Replacement 0 1,300 1,300 0Chemical Feed Pump Replacement 6,700 12,000 21,519 0Chemical System Maintenance 0 0 0 14,000CR 44 Widening & Storm Drain 0 100,000 100,000 0Danvers, Reddick & Gould Galvanized Rep 0 72,450 12,000 60,450Directional Bores 0 0 0 10,000Elevated Tank Repair 0 0 0 68,000 Haselton Water Plant Electrical Engineerin 0 30,000 30,000 0Haselton Water Plant Electrical Equipment 0 0 0 379,500Haselton Well Inspection and Rehab. 0 0 0 40,000Heathrow Communication Upgrade 0 20,000 20,000 0 Idlewood Water Main Replacement 0 0 0 125,000Meter Head Repl. Eastern & Central Sys. 98,919 0 0 0Meter Replacement 120,101 150,000 150,000 150,000Meter Replacement II 0 69,000 69,000 69,000Northwind Dr. & Twin Oaks Water Main R 0 0 92,760 0Plant Well Pumps 0 0 66,000 0Rehab and/or Replace High Pump Imp. 0 22,000 22,000 0Roof Repair at City Water Plants 15,740 0 0 0Sodium Hypochlorite Storage Tank Rehab. 0 51,750 51,750 0Storage Tank Cleaning & Inspections 20,966 0 0 0 Suwanee & Hollywood Galvanized Repl. 0 80,500 25,000 55,500Tank Painting 0 0 0 5,000Transfer Switch at CR 44 Water Plant 54,391 0 0 0Turner Dr., Pineridge Dr., Horseshoe Dr. 0 0 0 242,060Update Master Water Plan 1,657 0 42,434 39,000Water Audit and Leak Detection 0 0 0 95,000Water Line Repl. - Atwater Avenue 837 0 0 0Water Line Repl. - Temple Circle 84,221 110,474 110,474 0Water Pump Rebuild/Replacement 0 0 0 22,000Water Tank Inspections 0 0 0 22,000
Total 403,532 719,474 824,237 1,406,510
CITY OF EUSTISANNUAL BUDGET
132
CITY OF EUSTISANNUAL BUDGET
FUND: W & S RENEWAL & REPLACEMENT FD. - 042 422 - Sewer Projects
Acutal Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15Air Release Valve Rehab. Or Replace 0 0 0 10,000Effluent Pump and Motor 0 26,000 24,780 30,000Enviroquip Beltpress Engineering 0 0 22,000 0Eustis Main Plant Pretreatment Equip. Impv 0 380,000 380,000 0Hydropnuematic Tank Replacement 0 0 23,572 0Idlewild Avenue Sewer Rehab 0 38,500 38,500 0Idlewild Ave. Sewer Main Replacement 0 0 0 250,000Lakeshore Dr. Jackson St. & Starbird Reha 0 121,000 121,000 0Lift Station Crane Truck 0 55,650 55,650 0Lift Station Control Panels 20,550 40,500 40,500 0Lift Station Control Pump Control Panels 0 0 27,000MacDonald Ave. & Mary St. Sewer Rehav 0 0 121,000Manhole Rehab. 0 0 20,000Rehab Lift Station # 3, #6 and #8 0 34,086 34,086 0 Replace L/S RTU 47,463 0 0 0 Sewer & Tanker Truck 0 85,000 85,000 0Sludge Station Improvements 7,486 0 7,486 0Submersible Pumps 0 30,000 30,000 30,000Utility Tractor 0 48,000 48,000 0
Total 75,499 858,736 910,574 488,000
133
FUND: STORMWATER UTILITY REVENUE FD. - 049 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE34390.10 Stormwater Utility Fees 756,847 750,000 705,000 710,00033740.00 LCWA Grant 0 0 0 0
LCWA Grant - Cardinal 0 0 0 033740.01 St Johns Grant 0 0 0 0
FDOT Grant 0 0 0 0Lake County Grant 0 36,525 0 36,525TMDL Grant 0 0 0 0
36110.00 Interest Earnings 129 3,500 1,400 1,40036930.00 Other Misc. 0 0 0 038110.00 Trans. from Sales Tax Fd. 0 0 0 038167.00 Trans. From Comm. Dev.Trst. 0 0 0 0
TOTAL REVENUE 756,976 790,025 706,400 747,925
FUND BALANCE,OCTOBER 1ST 465,872 453,860 700,870 693,438
REVENUE &FUND BALANCE 1,222,848 1,243,885 1,407,270 1,441,363
EXPENDITURES370 Administration 20,867 43,200 43,200 43,732371 Street Sweeping &
Drainage Maintenance 229,255 385,247 383,199 292,892372 Retrofit Projects 15,011 221,096 0 221,0969440 Grant Consulting 0 0 0 09018 Bad Debt Write-Off 14,986 13,000 13,000 13,0009101 Contingency 1,600 30,000 10,000 30,000
Market Pay & Merit Adjustment 0 3,100 0 3,8009113 Trans. to Street Improvement 240,259 259,433 259,433 259,4339110 Trans. To Sales Tax Fd. 0 0 0 09217 Termination Pay 0 5,000 5,000 5,000
TOTAL EXPENDITURES 521,978 960,076 713,832 868,953RESERVES 82,326 81,400 81,400 81,613
FUND BALANCE,SEPTEMBER 30TH 618,544 202,409 612,038 490,797
CITY OF EUSTISANNUAL BUDGET
134
PUBLIC WORKS (STORMWATER FUND)
135
FUND: STORMWATER UTILITYDEPARTMENT: PUBLIC WORKSPROGRAM: SUMMARY
EmployeeActivities Included: Amount FTEAdministration 43,732 0Street Sweeping & Drainage Maint. 292,892 4Retrofit Projects 221,097 0Other 311,233 0Subtotal 868,954 4One Time Costs -221,096Other -307,433Net Recurring Budget Request 340,425
Budget Summary Actual Budget Estimate BudgetDescription: FY 12-13 FY 13-14 FY 13-14 FY 14-15Personal Services 154,668 167,942 166,178 190,440Operating Expenses 95,454 160,505 160,221 146,184Subtotal 250,122 328,447 326,399 336,624
Capital 15,011 321,096 100,000 221,096Other 256,845 310,533 287,433 311,233Total 521,978 960,076 713,832 868,953
Employees: 4 4 4 4
Authorized PersonnelPosition Title FTE FTE FTE FTEMaintenance Worker I 2 2 2 2Maintenance Worker II 2 2 2 2
Total 4 4 4 4
CITY OF EUSTIS, FLORIDAANNUAL BUDGET
DEPARTMENT SUMMARY
136
FUND: STORMWATER UTILITY REVENUE FD. - 049
Function ProgramPublic Works Administration
3700-538
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
OPERATING EXPENSES3031 Professional Services 7,500 26,600 26,600 27,1323032 Accounting & Auditing 2,500 2,000 2,000 2,0003040 Travel & Per Diem 0 1,000 1,000 1,0003045 Insurance 10,867 13,200 13,200 13,2003051 Office Supplies 0 100 100 1003052 Operating Supplies 0 200 200 2003054 Books, Publ., Subscr. 0 100 100 100
subtotal 20,867 43,200 43,200 43,732
TOTAL 20,867 43,200 43,200 43,732
CITY OF EUSTISANNUAL BUDGET
DepartmentStormwater
137
FUND: STORMWATER UTILITY REVENUE FD. - 049Program
Function Street Sweeping &Public Works Drainage Maintenance
3710-538
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 14-15
PERSONAL SERVICES1012 Regular Salaries & Wages 100,952 107,398 107,398 126,2411014 Overtime 1,463 7,200 7,200 7,9611016 Bonus 3,000 0 0 01021 F.I.C.A. Taxes 6,974 8,767 8,767 10,2661022 Florida Retirement 1,275 1,764 0 01023 Life & Health Insurance 36,263 37,840 37,840 37,9201024 ICMA Retirement 4,741 4,973 4,973 8,052
subtotal 154,668 167,942 166,178 190,440
OPERATING EXPENSES3034 Other Contractual Services 17,461 39,200 38,916 24,2003040 Travel & Per Diem 0 1,500 1,500 1,5003041 Communication Services 976 2,160 2,160 1,4403046 Repair & Maintenance 17,264 17,300 17,300 17,6463049 Other Current Charges 12,761 22,500 22,500 22,5003051 Office Supplies 0 100 100 1003052 Operating Supplies 26,125 26,060 26,060 26,5813053 Road Materials 0 7,500 7,500 7,5003055 Employee Study Expense 0 985 985 985
subtotal 74,587 117,305 117,021 102,452
CAPITAL OUTLAY6064 Machinery & Equipment 0 100,000 100,000 0
subtotal 0 100,000 100,000 0
TOTAL 229,255 385,247 383,199 292,892
CITY OF EUSTISANNUAL BUDGET
DepartmentStormwater
138
FUND: STORMWATER UTILITY REVENUE FD. - 049
Function ProgramPublic Works Retrofit Projects - 372
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 14-15
CAPITAL OUTLAY6005 Downtown Stormwater Project 0 0 0 16006 Downtown Stormwater Engineering 7,190 0 0 06009 Downtown Stormwater Admin. Servic 2,895 0 0 09010 Downtown Stormwater Contingency 0 0 0 06008 Cardinal Street Stormwater 4,926 0 0 06063 Stormwater Master Plan 0 0 0 06083 Rustwood Lane 0 0 0 06084 Stevens Avenue 0 0 0 0
Stormwater Study - Lakeview 0 75,000 0 75,000Westmorland Storm Drain ** 0 146,096 0 146,096
subtotal 15,011 221,096 0 221,096
TOTAL 15,011 221,096 0 221,096
** Subject to 25% Grant Funding - Lake County
CITY OF EUSTISANNUAL BUDGET
DepartmentStormwater
139
TRUST & AGENCY FUNDS
DEFINITION
TRUST AND AGENCY FUNDS ARE USED TO ACCOUNT FOR ASSETS HELD BY THE CITY IN A TRUSTEE CAPACITY OR AS AN AGENT FOR INDIVIDUALS, PRIVATE ORGANIZATIONS, OTHER GOVERNMENTS AND/OR FUNDS.
140
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141
FUND: FIRE PREVENTION CAPITAL EXPANSION TRUST - 059 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE33120.08 FEMA Grant 0 0 0 036110.00 Interest Earnings 870 800 800 80036320.10 Impact Fees 12,603 7,500 12,000 12,000
TOTAL REVENUE 13,473 8,300 12,800 12,800
FUND BALANCE,OCTOBER 1ST 265,811 273,611 278,784 16,084
REVENUE &FUND BALANCE 279,284 281,911 291,584 28,884
EXPENDITURES3032 Accounting & Auditing 500 500 500 5006062 Capital Outlay 0 275,000 275,000 0
TOTAL EXPENDITURES 500 275,500 275,500 500
RESERVE FOR EXPANSION PROJECTS 278,784 6,411 16,084 28,384
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
142
FUND: GREENWOOD CEMETERY TRUST FD. - 060 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 796 600 750 70036410.00 Sale of Lots 2,221 4,000 4,000 4,00036630.00 Revenue - Smith Trust 1,529 1,600 1,529 1,500
TOTAL REVENUE 4,546 6,200 6,279 6,200
FUND BALANCE,OCTOBER 1ST 246,617 252,117 249,667 254,496
REVENUE &FUND BALANCE 251,163 258,317 255,946 260,696
EXPENDITURES3032 Accounting & Auditing 700 700 700 7009101 Trans. to General Fd. 796 600 750 7009450 Improvements 0 0 0 30,000
TOTAL EXPENDITURES 1,496 1,300 1,450 31,400
RESERVE FOR PERPETUAL CARE 249,667 257,017 254,496 229,296
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
ImprovementsOffice Roof Replacement 30,000
ANNUAL BUDGETCITY OF EUSTIS
143
FUND: POLICE PENSION FD. - 061 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE31250.51 Police Insurance Prem. Tax 108,841 120,000 110,000 110,00036110.00 Interest Earnings 130,094 130,000 130,000 130,00036120.00 Dividends 186,169 110,000 180,000 180,00036710.00 Gain on Investments 0 100,000 0 036710.00 Appreciation of Investments 1,572,609 0 0 036810.00 Contribution by City 596,830 603,791 616,681 843,16936820.00 Contribution by Police Officer 85,201 90,000 88,000 85,000
TOTAL REVENUE 2,679,744 1,153,791 1,124,681 1,348,169
FUND BALANCE,OCTOBER 1ST 11,584,565 10,956,067 13,627,487 14,077,168
REVENUE &FUND BALANCE 14,264,309 12,109,858 14,752,168 15,425,337
EXPENDITURES3034 Pension Benefits 513,997 340,000 550,000 550,0003049 Other Current Charges 122,825 100,000 125,000 125,000
TOTAL EXPENDITURES 636,822 440,000 675,000 675,000
TOTAL ASSETSSEPTEMBER 30TH 13,627,487 11,669,858 14,077,168 14,750,337
RESERVE FOR FUTURE PLAN COSTS 13,627,487 11,669,858 14,077,168 14,750,337
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
144
FUND: FIREMEN'S PENSION FD. - 062 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE31250.51 Fire Insurance Prem. Tax 94,029 85,000 95,000 85,00036110.00 Interest Earnings 50,837 80,000 80,000 80,00036120.00 Dividends 68,411 65,000 65,000 65,00036710.00 Gain on Investments 0 45,000 45,000 45,00036710.00 Appreciation of Investments 742,831 0 0 036810.00 Contribution by City 316,426 301,229 319,930 487,46236820.00 Contribution by Firemen 45,746 50,000 50,000 50,00036930.00 Miscellaneous 0 0 0 0
TOTAL REVENUE 1,318,280 626,229 654,930 812,462
FUND BALANCE,OCTOBER 1ST 5,876,530 6,122,759 6,423,346 6,298,276
REVENUE &FUND BALANCE 7,194,810 6,748,988 7,078,276 7,110,738
EXPENDITURES
3034 Pension Payments 718,735 320,000 725,000 725,0003049 Other Current Charges 52,729 60,000 55,000 55,000
TOTAL EXPENDITURES 771,464 380,000 780,000 780,000
TOTAL ASSETSSEPTEMBER 30TH 6,423,346 6,368,988 6,298,276 6,330,738
RESERVE FOR FUTURE PLAN COSTS 6,423,346 6,368,988 6,298,276 6,330,738
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
145
FUND: PARKS & RECREATION CAPITAL EXPANSION TRUST - 063 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 484 500 450 45036320.20 Impact Fees 27,540 20,000 30,000 30,000
TOTAL REVENUE 28,024 20,500 30,450 30,450
FUND BALANCE,OCTOBER 1ST 155,381 41,421 156,425 117,239
REVENUE &FUND BALANCE 183,405 61,921 186,875 147,689
EXPENDITURES3032 Accounting & Auditing 500 500 500 5006063 Projects 26,480 0 105,400 36,264
TOTAL EXPENDITURES 26,980 500 105,900 36,764
RESERVE FOR EXPANSION PROJECTS 156,425 61,421 80,975 110,925
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
ProjectsFerran Park Improvements 36,264
CITY OF EUSTISANNUAL BUDGET
146
FUND: LAW ENFORCEMENT CAPITAL EXPANSION TRUST - 064 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 455 500 450 45036320.30 Impact Fees 11,855 7,500 11,000 11,000
TOTAL REVENUE 12,310 8,000 11,450 11,450
FUND BALANCE,OCTOBER 1ST 137,083 119,100 148,893 159,843
REVENUE &FUND BALANCE 149,393 127,100 160,343 171,293
EXPENDITURES3032 Accounting & Auditing 500 500 500 500
TOTAL EXPENDITURES 500 500 500 500
RESERVE FOR EXPANSION PROJECTS 148,893 126,600 159,843 170,793
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
147
FUND: WATER IMPACT TRUST FD. - 065 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE
36110.00 Interest Earnings 8,150 7,000 7,000 7,00036320.40 Impact Fees 106,864 65,000 140,000 140,00038140.00 Trans. from W & S Rev. Fd. 150,000 150,000 150,000 150,000
TOTAL REVENUE 265,014 222,000 297,000 297,000
FUND BALANCE,OCTOBER 1ST 2,512,921 1,377,299 2,270,473 1,191,909
REVENUE &FUND BALANCE 2,777,935 1,599,299 2,567,473 1,488,909
EXPENDITURES6063 Projects 507,462 1,486,632 1,375,564 111,068
TOTAL EXPENDITURES 507,462 1,486,632 1,375,564 111,068
RESERVE FOR EXPANSION PROJECTS 2,270,473 112,667 1,191,909 1,377,841
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
148
FUND: WATER IMPACT TRUST FD. - 065 Projects
Actual Budget Estimate BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15Water Line ExpansionGrand Island Booster Station 329,244 1,309,344 1,309,344 0Engineering - Wells at Grand Island Shores 51,835 36,220 36,220 0Alternate Water Supply Partnership 777 91,068 0 91,068Apeed Motor Control - CR 44 125,606 0 0 0Phase II Reclaimed Water Feasibility Study 0 50,000 30,000 20,000
TOTAL 507,462 1,486,632 1,375,564 111,068
CITY OF EUSTISANNUAL BUDGET
149
FUND: SEWER IMPACT TRUST FD. - 066 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 1,652 6,000 2,000 2,00036320.50 Impact Fees 274,172 100,000 275,000 275,000 38140.00 Trans. from W & S Rev. Fd. 550,000 400,000 400,000 884,33638410.00 Debt Proceeds 1,936,223 0 0 0
TOTAL REVENUE 2,762,047 506,000 677,000 1,161,336
FUND BALANCE,OCTOBER 1ST 449,078 922,604 477,605 414,605
REVENUE &FUND BALANCE 3,211,125 1,428,604 1,154,605 1,575,941
EXPENDITURES6063 Projects 1,901,538 785,941 115,000 775,9417110 Principal 552,351 450,000 450,000 550,0007210 Interest 279,631 175,000 175,000 250,000
TOTAL EXPENDITURES 2,733,520 1,410,941 740,000 1,575,941
RESERVE FOR EXPANSION PROJECTS 477,605 17,663 416,605 0
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
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FUND: SEWER IMPACT TRUST FD. - 066 Projects
Actual Budget Actual BudgetDESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
Engineering - Nitrofication 2,194 0 884,336 0Eastern WWTP Nitrogen Engineering/ Design 19,280 360,899 30,000 330,899Eastern WWTP Buidling Engineering & Elec 28,628 360,042 20,000 340,042Eastern Wastewater Facility Exp. Study 0 65,000 65,000 0Reclaimed Water Storage/ Engineering 56,775 0 0 0Reclaimed Water Storage 1,794,661Security & Surveillance System 0 0 0 105,000
TOTAL 1,901,538 785,941 1,413,941 775,941
CITY OF EUSTISANNUAL BUDGET
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FUND: ECONOMIC DEVELOPMENT TRUST FD. - 068 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 506 600 500 50036960.00 Program Income 40,108 40,000 42,000 42,00038167.00 Transfer from Community Dev. Trst. 3,190 0 0 0
TOTAL REVENUE 43,804 40,600 42,500 42,500
FUND BALANCE,OCTOBER 1ST 155,146 148,081 179,219 153,086
REVENUE &FUND BALANCE 198,950 188,681 221,719 195,586
EXPENDITURES3031 Professional Services 0 30,000 10,000 42,0003043 Utility Services 531 800 800 8006061 Chamber Land Purchase 0 0 0 09002 Mount Olive Cemetery 0 0 0 09001 Economic Development Incentives 0 57,833 57,833 0
Economic Development Partnership 19,200 0 0 0TOTAL EXPENDITURES 19,731 88,633 68,633 42,800
FUND BALANCE,SEPTEMBER 30TH 179,219 100,048 153,086 152,786
Professional Services:Demolitions/Code Enforcement 20,000DownTown Landscape Maintenance 7,000DownTown Parking Lot Maintenance 10,000Misc. Professional Services 5,000Professional Services Total 42,000
CITY OF EUSTISANNUAL BUDGET
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FUND: LIBRARY CAPITAL EXPANSION TRUST - 069 FUND SUMMARY
ACCT. Actual Budget Estimate BudgetNO. DESCRIPTION FY 12-13 FY 13-14 FY 13-14 FY 14-15
REVENUE36110.00 Interest Earnings 78 50 50 5036320.60 Impact Fees 13,465 10,000 16,000 16,000
TOTAL REVENUE 13,543 10,050 16,050 16,050
FUND BALANCE,OCTOBER 1ST 13,746 6,796 11,996 12,546
REVENUE &FUND BALANCE 27,289 16,846 28,046 28,596
EXPENDITURES3032 Accounting & Auditing 500 500 500 5003054 Books, Publ., Subscr. 14,793 15,000 15,000 25,000
TOTAL EXPENDITURES 15,293 15,500 15,500 25,500
RESERVE FOR EXPANSION PROJECTS 11,996 1,346 12,546 3,096
FUND BALANCE,SEPTEMBER 30TH 0 0 0 0
CITY OF EUSTISANNUAL BUDGET
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CAPITAL IMPROVEMENT
PLAN
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CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a multi-year planning, prioritizing and budgetary tool. It is scheduled over five years and is concerned with proposed capital improvement projects and capital equipment acquisitions. It is prepared consistent with the Capital Improvements Element of the Comprehensive Plan, but it also includes various other capital projects and equipment purchases. It forecasts projects that will require the dedication of substantial resources and aids in the development of financial strategies to accomplish them. Only those projects scheduled during the first year are funded and adopted as part of the City's Annual Budget.
Capital outlay includes capital expenditures and capital improvements. Per City policy, Capital Expenditures include all machinery, equipment, vehicles and computers costing $1,000 or more and having a useful life of one year or more. These expenditures can be dedicated to acquisitions that range from office furniture and desk top computers to buildings, roads and other infrastructure. A Capital Improvement is a capital expenditure that is $25,000 or more in value and has a useful life of five years or more. They can be both recurring or non-recurring in nature. The purchases can be for new capital assets or for renewal or replacement of assets already in service. A significant non- recurring capital expenditure is defined as one that is $1 million or greater.
Capital Improvement projects may be funded through many different sources. General Fund projects may be funded by general revenues. These are composed of ad valorem taxes, public service taxes, franchise fees, State revenue sharing, transfers from the Water and Sewer Revenue Fund to pay the City a return on its investment, charges for services and other miscellaneous income. The Water and Sewer Revenue Fund charges customers for services, and rates are designed to yield predictable funding for capital improvements and renewal and replacement. The Stormwater Utility Revenue Fund also charges regular fees to customers. The Community Redevelopment Agency collects Tax Increment Funding (TIF) from both the City and Lake County. Impact and connection fees collected are dedicated to capital improvements for roads, parks, public safety and the Water and Sewer Utility. Other sources of funding may be obtained as needed. External assistance may be obtained through grants or from shared revenue from other local governments.
The program is reviewed to balance available funding with the cost of proposed projects. If funding is found to be inadequate, then projects will be revised to reduce costs, delayed or cancelled. The following pages provide a listing of approved capital projects for FY 2015, segregated by funds. In total, the approved Capital Improvement Program for FY 2015 is in the amount of $6,148,827.
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FUND/Description AmountSALES TAX FUNDComputer Upgrade Program 80,000Library Carpet Replacement 124,000City Hall Marquee & Landscaping 35,000HR/Purchasing Floors 42,000Police Vehicles 159,550Police Station Improvements 25,000Main Fire Station Remodeling 30,000Fire Pickup Truck 40,300Sidewalk Project 171,017Street Resealing 36,731Street Resurfacing 289,142Orange Ave. Sidewalk Grant 268,085Public Works Dump Truck 40,000Puublic Works Semi Truck - Used 55,000Ferran Park - Phase 1 241,433Ferran Park - Phase 2A 200,000Pool Shade Covers 25,000Pool Resurfacing 30,000SALES TAX FUND TOTAL 1,892,258
STREET IMPROVEMENT FUNDBay Street Median Project - Grant 98,190TOTAL STREET IMPROVEMENT FUND 98,190
COMMUNITY REDEVEL TRUST FUND Sidewalk Program 90,000Street Rehabilitation 160,000Palmetto Plaza 540,000COMMUNITY REDEVEL TRUST FUND TOTAL 790,000
WATER/SEWER REVENUE FUNDOne Person Survey Station 35,000Survey Truck 32,500Meter Reading Vehicles 40,000Finance Annex Remodeling 80,000Front End Loader 200,000Pickup Truck 25,000WATER/SEWER REVENUE FUND TOTAL 412,500
CITY OF EUSITSCAPITAL IMPROVEMENT PLAN
FY 2014-15
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CITY OF EUSITSCAPITAL IMPROVEMENT PLAN
FY 2014-15WATER & SEWER R & R FUND Meter Replacement 219,000Update Master Water Plan 39,000Elevated Tank Repairs 68,000Haselton Water Plant Electrical Repairs 379,500Haselton Well Inspection and Rehab. 40,000Idlewild Water Main Replacement 125,000Water Audit- Leak Detection 95,000Water Line Replacement - Danvers, Reddick & Gould 60,450Water Line Replacement - Suwanee & Hollywood 55,500Water Line Replacement - Turner, Pineridge, Horseshoe Dr. 242,060Effluent Pump & Motor 30,000Idlewild Sewer Main Replacement 250,000MacDonald Ave & Mary St. Sewer Rehab 121,000Lift Station Control Panels 27,000Submersible Pumps 30,000WATER & SEWER R & R FUND TOTAL 1,781,510
STORMWATER UTILITY FUND Stormwater Study - Lakeview Ave. 75,000Westmoreland Storm Drain Grant 146,096STORMWATER UTILITY FUND TOTAL 221,096
PARKS & RECREATION IMPACT FUNDFerran Park Improvements 36,264PARKS & RECREATION IMPACT FUND TOTAL 36,264
CEMETERY TRUST FUNDOffice Roof Replacement 30,000CEMETERY TRUST FUND TOTAL 30,000
WATER IMPACT TRUST FUND Alternative Water Supply Partnership 91,068Phase II Reclaimed Water Feasibility Study 20,000WATER IMPACT TRUST FUND TOTAL 111,068
SEWER IMPACT FEE FUNDEastern WWTP Nitrogen Engineering/ Design 330,899Wastern WWTP Building Engineering & Electric 340,042Security & Surveillance Upgrade 105,000SEWER IMPACT FEE FUND TOTAL 775,941
TOTAL CAPITAL IMPROVEMENT PROJECTS 6,148,827
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City of Eustis Annual Budget
Fiscal Year 2015 Budget
This glossary provides definitions of various specialized terms used in this budget document that may not be familiar to all readers. Also provided are meanings of specialized acronyms used. Account: A classification of appropriations by expenditure account code. Accrual Accounting: A system that recognizes revenues and expenses as they occur, regardless of when the final payment is made. This system is used by businesses and by certain government funds that operate like businesses. Ad Valorem Tax: A tax levied on the assessed value (net of any exemptions) of real personal property. Adopted Budget: The financial plan of revenues and expenditures for a fiscal year as approved by the City Commissioners. Amendment: A change to an adopted budget, which may increase or decrease a fund total. The City Commissioners must approve the change. Appropriation: Legal authorization granted to make expenditures and to incur obligations for specific purposes. An allocated time is set in which appropriations can be expended. The City Commission is the authoritative appropriating body for the City of Eustis. Approved Budget: The City Commissioner’s Budget, to be legally adopted prior to the beginning of the fiscal year, in accordance with state statutes. Assessed Property Value: The value set upon a property by the Lake County Property Appraiser as a basis for levying ad valorem taxes. Basis of Accounting: Timing of recognition for financial reporting purposes when the effects of transactions or events should be recognized in the City’s financial statements.
Basis of Budgeting: Method used to determine when revenues and expenditures are recognized for budgetary purposes. Beginning Fund Balance: Audited fund balance remaining from the previous fiscal year. These remaining funds are both unexpended appropriations and the previous year’s reserves. Budget: A financial plan for a specified period of time (fiscal year) that matches anticipated revenues with proposed expenditures. Budget Calendar: An annual schedule of key dates or milestones which the City follows in the preparation, adoption and administration of the budget. Budget Message: A written explanation by the City Manager that serves as an introduction to the budget. It provides the reader with a summary of the most important aspects of the budget, changes from previous fiscal years and recommendations regarding the financial policy for this fiscal year. Capital Asset: Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period and a cost of $1,000 or more. Capital Expenditure: All machinery, equipment, vehicles and computers costing $1,000 or more and having a useful life of one year or more. These expenditures can be dedicated to acquisitions that range from office furniture and desk top computers to vehicles, heavy equipment, land, buildings, roads and other infrastructure.
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Capital Improvement: A capital expenditure that is $25,000 or more in value and has a useful life of five years or more. They can be both recurring or non-recurring in nature. The purchases can be for new capital assets or for renewal or replacement of assets already in service. A significant non-recurring capital expenditure is defined as one that is $1 million or greater. Capital Improvement Program (CIP): A projected plan for capital expenditures to be incurred each year over a period of five years setting forth each capital project, the amount to be expended in each year, and the method of financing those expenditures. Charges for Services: These are charges for specific services provided to specific individuals and entities. These charges include water and solid waste services, building fees, and other such charges. City Commission: The elected policy setting body for the City. Community Development Block Grant: Grant money received under the Small Cities Community Development Block Grant Program funded by the Department of Housing and Urban Development. Community Redevelopment Trust Fund (014): This fund accounts for the activity within the special revenue district which has been established. The revenue is based on the incremental property values since the establishment of the fund in 1990. Comprehensive Annual Financial Report (CAFR): An annual report that presents the status of the City’s financial situation during the past fiscal year. The CAFR is organized by fund and contains two basic types of information: (1) Statement of Net Assets that compares assets with liabilities and fund balance; and (2) a Statement of Activities that compares revenues and expenditures. Culture and Recreation: Functional classification for expenditures to provide city residents opportunities and facilities for cultural, recreational and educational programs, including parks and recreation.
Debt Service: The annual amount of money necessary to pay the interest and principal on outstanding debt. Deficit: The excess of expenditures over revenues during a fiscal year. Department: An organizational unit of the City responsible for carrying out a major governmental function, such as Public Works. Depreciation: Expiration over time of the service life of fixed assets. The City uses the straight-line method to depreciate fixed assets which is calculated by dividing the cost by the number of years of useful life. Depreciation is not budgeted by the City. Economic Development Fund (068): This fund accounts for ongoing activities related to rehabilitation projects financed by previous Community Development Block Grants and interfund transfers. Encumbrance: Funds set aside from an appropriation to pay a known future liability. Ending Fund Balance: Funds carried over at the end of the fiscal year. Within a fund, the revenue on hand at the beginning of the fiscal year plus revenues received during the year less expenditures equals ending fund balance. Enterprise Funds: A fund that accounts for operations that are financed from user charges and whose operation resembles a business enterprise (e.g. Water and Sewer Utility). Exempt, Exemption, Non-Exempt: Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. A 1980 amendment to the Florida Constitution sets the exemptions for homesteads at $25,000. That means that a homeowner with property assessed at $50,000, would have to pay taxes on $25,000 of the assessment. Eligible homeowners must apply for the exemptions by March 1 each year. Other exemptions
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apply to agricultural land, and property owned by disabled veterans, widows, the blind, and permanently and totally disabled people who meet certain income criteria. Expenditure: Decrease in financial resources for the procurement of assets or the cost of goods and/or services received. Fines and Forfeitures: Fee collected by the State Court System. These fees include revenues received from fines and penalties, imposed for the commission of statutory offenses, violation of lawful administrative rule and regulations, and for neglect of official duty. Forfeits include revenues resulting from confiscation of deposits or bonds held as performance guarantees and proceeds from the sale of contraband property seized by law enforcement agencies. Fire Prevention Capital Expansion Trust Fund (059): This fund accumulates revenues from impact fees to defray the cost of capital projects related to fire prevention. Fiscal Year (FY): The twelve-month financial period used by the City beginning October 1 and ending September 30 of the following year. The City’s fiscal year is numbered by the year in which it ends. Fleet: Vehicles that are owned and operated by the City. Forfeiture Funds: Any state or local law enforcement agency that directly participates in an investigation or prosecution that results in a federal forfeiture by a participating agency may request an equitable share of the net proceeds of the forfeiture. The Department of Justice Asset Forfeiture Program serves not only to deter crimes but also to provide valuable additional resources to state and local law enforcement agencies. Franchise Taxes: Franchise taxes are assessed on a business, usually a public utility, in return for the privilege of using the government’s rights-of-way to conduct the utility business. Function: A major class or grouping of tasks directed toward a common goal, such
as improvements to the public safety, improvement of the physical environment, etc. For the purposes utilized in budgetary analysis, the categories of functions have been established by the State of Florida Uniform Chart of Account and financial reports must be grouped according to those established functions. See Object Code. Fund: An independent fiscal and accounting entity with a self balancing set of accounts recording cash and/or other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. See the Appropriated Fund Types and Basis of Budgeting portion of the Introductory Section for a discussion of the types of funds in this budget. Fund Balance: A fund’s excess of assets over liabilities. In budgeting, this excess is sometimes used as a revenue source. A negative fund balance is referred to as a deficit. General Fund (001): The fund into which the general (non-earmarked) revenues of the City are deposited and from which money is appropriated to pay the general expenses of the City. General Government: Functional classification for services provided by the city for the benefit of the public and the governmental body as a whole, including: legislative, financial/administrative, legal, comprehensive planning, judicial, court services and other general governmental services. Grant: A contribution of assets (usually cash) by one governmental unit or other organization to another made for a specified purpose. Greenwood Cemetery Trust Fund (060): This fund is used to accumulate revenues for the perpetual care of the Greenwood Cemetery. Interest earned is used for operations and the principal mad be used for
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capital purchases. Impact Fee Fund (Water/Sewer 065,066): This fund is used to accumulate revenues derived from newly constructed facilities. The fees will be used for capital expenditures necessitated be growth. Infrastructure: Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges, tunnels, drainage systems, water and sewer systems, dams and lighting systems that provide public services. Interest: Compensation paid or to be paid for the use of borrowed funds. Inter-fund Transfers: Budgeted allocations of resources from one fund to another. Intergovernmental Revenue: Funds received from federal, state and other local government sources in the forms of grants, shared revenues, and payments in lieu of taxes and are for a specific purpose. Internal Service Funds: Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis. Law Enforcement Trust Fund (064): This fund is used to account for fines received as a result of drug forfeitures, which are restricted to drug enforcement training, programs for police officers. Levy: To impose taxes, special assessments, or service charges. Or, another term used for millage rate. Library Capital Expansion Trust Fund (069): This fund is used to identify capital projects dedicated to expansion of the Eustis Memorial Library. Funding is provided by donations, impact fees, and interfund transfers.
Line Item: An expenditure classification according to the type of item purchased or service obtained, for example, regular salaries, professional services, repairs and maintenance. See Object Code. Long-Term Debt: Debt with a maturity of more than one year after the date of issuance. Mill: Ad valorem (property) tax valuation unit equal to $1 of tax obligation for every $1,000 of taxable valuation. Millage: The total tax obligation per $1,000 of taxable valuation property. Millage Rate: A rate per $1,000 of taxable property value which, when multiplied by the taxable value, yields the property tax billing for a given parcel. Mission Statement: Statement that defines the purpose and function of the city. Miscellaneous (Funding Source): Revenues other than those received from standard sources such as taxes, licenses and permits, grants, and user fees. Modified Accrual Basis of Accounting: Basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two ways: 1) revenues are not recognized until they are measureable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier). Non-Departmental: Compilation of expenditures that are not assigned to a specific department. Object Code: An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting
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purposes. The State of Florida Uniform Accounting System mandates certain object codes. Operating Expenses: Also known as Operating and Maintenance costs, these are expenses or day-to-day operations which exclude capital costs, such as office supplies, maintenance of equipment, and travel. Other Appropriations: Functional classification for funds set aside to provide for unforeseen expenses, reserves and debt payment required by bond documents, and reserves for future capital projects. Parks and Recreation Capital Expansion Trust Fund (063): Revenues are provided by impact fees for parks and recreational projects to serve the general public. Per Capita Income: The average annual amount an individual would receive if their city's entire population of income would be divided equally to all residents. When determining the per capita income of a community, the total personal income is divided by the population. Permit & License Revenue: This category includes revenue raised for the purpose of recovering the costs associated with regulating business activity. They include fees imposed on construction-related activities and business licenses. Personal Services: The cost imposed on each department to support monetary personnel compensation. This includes salaries, wages, and benefits. Physical Environment: Cost of services provided for the primary purpose of achieving a satisfactory living environment by controlling and utilizing elements of the environment including: solid waste, water and sewer conservation & resource management, & other physical environmental services. Potable Water: Water that is safe to drink. Principal: The face amount of debt, exclusive of accrued interest.
Program: A set of activities with a common goal that is accomplished through a plan of action aimed at accomplishing a clear objective, with details on what work is to be done, by whom, when, and what means of resources will be used. Property Appraiser: The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Property Tax: Also known as ad valorem tax. It is a tax levied on the assessed value of real and personal property. Proposed Budget: The budget for the upcoming fiscal year submitted to the City Commission for their consideration by the City Manager. See Adopted, Approved Budget. Public Safety: Functional classification for services provided by the City for the safety and security of the public, including: law enforcement, fire control, protective inspections, emergency and disaster relief, and other public safety services. Real Property: Land and the buildings and other structures attached to it that is taxable under state law. Reassessment: The process of re-determining the value of a parcel of real estate for property tax purposes. A reassessment is done to determine the property tax bills. Property bills are based on both the assessed value of the property and the property tax rates. Changes in tax rates, the addition of new taxes and an overall increase or decrease in real estate values because of market conditions can also affect the amount of a property tax bill. A reassessment usually causes an increase or decrease in a property owner's tax bill. The rolled back rate will be slightly lower than the previous year’s millage levy. This reduced rate multiplied by the value of the new construction/annexations added to the roll during the year provides the only source of additional tax revenue if the rolled back rate is levied.
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Reclaimed Water Project Fund (041): Accounts for wastewater projects that are used for irrigation and other uses to extend the City’s water supplies. Projects are funded by interfund transfers from the Water and Sewer Revenue Fund. Reserve: An account used to indicate that a portion of a fund’s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Revenue: Income of a government from sources, such as tax payments, fees from specific services, receipts from other governments, shared revenues, interest income, and fines and forfeitures. Rolled Back/Roll Back Rate: That millage rate which, when multiplied times the tax roll, exclusive of new construction added to that tax roll, would yield the same amount of revenue for the taxing authority as was yielded by the millage rate levied in the previous year. In normal circumstances, as the tax roll rises by the virtue of inflation of rising property values, the roll-back rate will be lower than the previous year’s tax rate. Sales Tax Revenue Bond Fund (010): This fund accounts for the City’s share of the one-cent infrastructure sales tax, which is restricted to capital projects. Special Assessment: A compulsory levy imposed on certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: Governmental fund type used to account for the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects and exclusive of resources held in trust for individuals, private organizations or other governments. State Shared Revenue: Revenues assessed and collected by the State of Florida, then allocated and returned to the
municipalities. The largest portion of state shared revenues is sales tax. State Revolving Fund (SRF): Revolving loan fund through the Florida Department of Environmental Protection that provides low cost financing for stormwater and water and sewer projects. Stormwater Utility Revenue Fund (049): This fund accounts for monthly fees assessed against properties in the City for the provision of stormwater management programs. Street Improvement Fund (013): This fund is used to accumulate monies received from motor fuel gas tax sources with the sole purpose of maintenance of the streets and right-of-ways within the city. Tax Base: The total property valuations on which each taxing authority levies its tax rates. Taxable Value: The assessed value less homestead and other exemptions. Taxes: Compulsory charges levied by a government for the purpose of financing services performed. Transfers: Transfers between individual funds of a governmental unit which are not repayable and are not considered charges for goods or services. These represent a “double counting” of revenues, and correspond to an equal amount of interfund expenditures. Transportation: Functional classification for expenditures for developing and improving the safe and adequate flow of vehicles, travelers and pedestrians on road and street facilities. Truth in Millage (TRIM): The Florida Truth in Millage Act serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate
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Uniform Accounting System: The chart of accounts prescribed by the Department of Financial Services Bureau of Local Government designed to standardize financial information to facilitate comparison and evaluation of reports.
User Fee: Charge imposed on a customer for using a specific service operated by the city.
Vision: Guiding goals and priorities describing sought after future state toward which efforts should be directed.
Public Safety: Functional classification for services provided by the City for the safety and security of the public, including: law enforcement, fire control, protective inspections, emergency and disaster relief, and other public safety services.
Water and Sewer Fund (040): A fund established to record water and sewer revenues and expenditures using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when they are incurred.
Water and Sewer Renewal and Replacement Fund (042): A fund to cover anticipated expenses for major repairs of the City’s facilities and for repair and replacement of related equipment. Expenses are funded by interfund transfers from the Water and Sewer Revenue Fund.
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