amazon s3 · cocoa beach. at a glance . cocoa beach is located on a barrier island of florida’s...

ANNUAL BUDGET

2014 / 2015

CITY OF COCOA BEACH, FLORIDA

CITY OF COCOA BEACH

ANNUAL BUDGET

FISCAL YEAR 2015

DAVID NETTERSTROM MAYOR

VICE MAYOR

SKIP WILLIAMS

ADRIANNE DILLON COMMISSIONER COMMISSIONER

BEN MALIK

TIM TUMULTY COMMISSIONER

ROBERT J. MAJKA, JR. CITY MANAGER PREPARED BY: FINANCE DEPARTMENT ADOPTED: September 18, 2014

Cover photo courtesy of

Larry Walker

Tim Tumulty

City of Cocoa Beach

ii

Adrianne Dillon

Annual Budget

Fiscal Year 2015

COCOA BEACH

At a Glance Cocoa Beach is located on a barrier island of Florida’s Space Coast, famous for its beaches, space launches, and the Indi-an River Lagoon. Just six miles long and less than one mile wide, Cocoa Beach is truly a unique place! Surrounded by the Atlantic Ocean and Banana River, a visitor can build sand castles in the morning and kayak in the afternoon with manatees and dolphins. It’s the closest beach to Orlando, so you can enjoy Orlando’s attractions and also get to relax on the east coast of Florida. Cocoa Beach continues to link the birth of the Space Age with the wonders of nature.

Cocoa Beach is a residential community with a population of 11,214 which rises to 30,000 during season when she wel-comes her snowbirds from the north. Cocoa Beach is a fami-ly friendly resort community. The city hosts over 2.4 million day visitors a year and is the closest full service city to Port

Canaveral, the number two largest cruise port in Florida. No other small city can boast that they have over 12 city parks, a 50 meter public pool, 27 holes of championship golf, 2 public boat ramps,

ocean and river dining views, plus one of the top four best restored beaches in America.

Cocoa Beach…It’s a lifestyle to experience and enjoy 365 days a year!

City of Cocoa Beach

2 South Orlando Avenue P.O. Box 322430

Cocoa Beach, Florida 32931 (321) 868-3329

www.cityofcocoabeach.com

City of Cocoa Beach Annual Budget iii Fiscal Year 2015

Table of Contents City Commissioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii Cocoa Beach At A Glance.............. ................ ... .................... .................. ....... iii Table of Contents .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . . . . . . . . . . . . . . . . .. . iv Organizational Chart . .. .. . . .. . .. . .. .. .. .... .. .... .. .. .. .. .. .. .. .. .. .... .. .. . . . . . . . . .. .. .. .. .. .. ... .. .... .. .. .. .. . .. vi City Officials and Management Staff............ .... .... ... ......... ... .. ............... ... ........ vii Statistical & Organizational Information .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. . .. . viii Reader's Guide ... ... ... ... ...... ... .. . ... ...... .. . ... ... .. .... ...... .. ... ... .. . ... ... .. . ... ... ... ... ... .. . ix Distinguished Budget Presentation Award . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . x

Summary Section A Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1 Budget Message... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-4 Economic Conditions......... ........ .................. ...... .................. ............... ............ A-9 Demographics, Cultural and Planning Notes.. .. .. ...... .. ...... ...... .............................. A-10 Financial Structure..... ................................... .. .... ............ ..... ............ .. ... .. ........ A-16 Budget Calendar..... ..................................... .. ................ .. .................. .. .......... A-19 Budget Overview... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-20 Millage Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-27 Millage Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-29 Direct & Overlapping Property Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-31 Budget Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-33 Personnel Overview .. . . . . . . .. . . . . . . . . . . . .. . .. . . . . .. . .. .. . . . . . . . .. . . . . . .. . . . . .. . .. .. .. . . . . .. . .. . .. . .. . . . . . . . A-43

General Fund Section B Summary................................................... ... .. ............. ... ........ ... ... .... .. .......... B-1 General Fund Budget Summary...... ................... .... .... ........... ................... .. .. ........... B-2 Sources of Funds... .. ................... .. ............... ................... .. ................. .. .......... B-3 UsesofFunds ........ .................. ............................................................. ........ B-13 Summary of Expenditures .. . .. .. . . .. .. . .. . .. . . .. .. . . .. . .. .. . .. . .. . . .. .. . .. . .. . .. . .. . .. . .. .. .. .. . .. . .. . .. B-15

General Fund/Details of Departments Commission........... .. .............. .. .... ............... .... .............. .... ............... .. .......... . B-21 City Attorney... .... ... .. ..... .. .... ... .... ........ ... ... .. .... .. ... .... ... ...... .. .... .. .......... .. .......... B-27 City Manager...... .. .. .. .. . .. . .. . .. . .. . .. .. .. .. . .. .. .. .. . .. .. .. .. . .. .. .. .. .. .. .. . .. . .. .. .. .. . .. .. .. .. .. .. .. . B-33 Personnel/Risk Management.......................... .................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-39 City Clerk............ ... .. .... .. .. .. .. . . .. .. .. .. .. . .. . . .. .. . .. . .. . .. .. .. . .. .. .. .. .. . .. . .. . .. . . .. .. .. .. .. .. .. .. . B-45 Finance........... ....... .. .. .. .................................................................. .. .... ... ..... B-51 Information Technology.............. .................. ................ .. .... .. ............ ............... B-57 Police.................. ... ............... .. .................................... .... .............. .... .......... B-67 Fire..... ................ .. ................ ... ................ .. ............... ..... ............................. B-75 Public Works.............................. .. ........... .. .. ... .......... .. ...... ............... .... .......... B-81 Development Services........... .... .................. ... ................ .......... ...... ... .. ........... B-97 Recreation... .. .. .. .. . .. . . .. .. . .. . .. . . .. . .. .. . .. . .. . .. . .. . . .. .. . . .. .. . .. . .. . . .. .. . .. . .. . .. . . .. .. . . .. .. . .. . .. . . B-1 07 General Appropriations............. ... ........................................................ .. .......... B-138

City of Cocoa Beach

iv

Annual Budget Fiscal Year 2015

Table of Contents Special Revenue Funds Section C

Summary...................................................................................................... C-1 Metered Parking Fund...................................... .... ........... ............ ................... C-2 Community Redevelopment Agency (CRA) Fund....... ....... ............... .. .. ............... C-7

Utilities System Fund Section D Summary.................................................. .................. ... ... ............................ D-1 Sources of Funds........ ... ................................................................................ D-9 Uses of Funds............................ ............................. .. .................................... D-13

Stormwater Section E Summary................. .................................................................... .... ............................. .. E-1 Sources of Funds... .. . .. . . .. .. . .. . .. . .. . .. . . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . . .. .. . .. . . E-1 0 Uses of Funds........................ ....................................................................... E-12

Five-Year Capital Improvement Program Section F Summary... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-1 Introduction................................................................................................... F-3 Overview by Fund ... ... ... ... ... ... ... ... ... ... ...... ... ... ...... ... ... ... ... ... ... ...... ... ...... ... ... ... F-9 Summary by Funds and Departments............................................. . . . . . . . . . . . . . . . . . . . F-17 Detail by Department............ .. .. .. .. . .. . .. . .. . .. . .. . .. . .. . .. .. .. .. . .. . .. .. .. .. .. .. .. . .. .. .. .. . .. .. .. ... F-18

Appendix Section G Summary.............................................................. .. ...................................... G-1 Financial Policies and Practices.... .. ............... .... ................................... ... ... .. . .. . . G-2 Funding of Services...... .. . .. . . .. .. . .. . . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . . G-17 Revenue Forecast Methodology............................. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G-19 Expenditures Forecast Methodology.................................................................. G-20 Detail of Outstanding Obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G-25 Glossary.................. .. . .. . .. . .. . .. . .. . .. . . .. .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . . .. .. . .. . .. . . .. .. . .. .. G-30

City of Cocoa Beach

v


CITY OF COCOA BEACH ORGANIZATION CHART

City Commission

I I I Community City City Advisory

Redevelopment Manager Attorney Boards Agency

METERED GENERAL t "'lLITIES FUND STORMWATER PARKING FUND f--- & t- FUND

'~FUND & Dept. & Depts. Dept.

l I j I

I City Clerk I I Finance I I Personnel I Information Marketing &

Technology Economic Development

I I I Public Works I Development Recreation General

Appropriations Services ---=

I

I Police I Fire

All departments are shown above. Divisions (subunits of departments) are not shown here, but are shown as a part of the section that describes each of the respective departments. The CRA and Metered Parking Funds have no assigned personnel. Likewise, General Appropriations Department of the General Fund has no assigned personnel. Personnel allocations are explained in the respective individual presentations. Beach Rangers are funded under the Recreation department but report to the Police department operationally.

City of Cocoa Beach vi


t!Ttf ()F t()t()l1 BEI1tll

Elected Officials & Management Staff

Mayor and City Commission

David Netterstrom Skip Williams Adrianne Dillon Ben Malik Tim Timulty

Mayor Vice Mayor

Commissioner Commissioner Commissioner

Robert J. "Bob" Majka, Jr., City Manager

Management Team

Bud Ayres Darby Blanchard Melissa Byron Zach Montgomery Ryan Duckworth Charles H. Holland, Jr. Loredana Kalaghchy Natalie McClenahan Laird Mclean Joanie Regan Gavin MacVicar Robert Torres

City of Cocoa Beach

Police Chief Director of Water Reclamation

Marketing and Economic Development Director Development Services Director

Fire Chief Asst. City Manager and Chief Financial Officer

City Clerk Personnel Director

Director of Leisure Services Stormwater Program Coordinator Information Technology Director

Public Works Director

vii Annual Budget

Fiscal Year 2015

Statistical & Organizational Information

Government

Date Established Date of Incorporation as a City Fiscal Year Present Charter Ratified by the Electorate Form of Government Terms of Office

Demographics & Geography

Population Approximate Land Area Approximate Water Area

Municipal Services & Facilities

Fire Protection

Police Protection

Sewer & Stormwater Service

Utility Customers Average number of monthly billings

Number of Street Lights

Miles of Streets

Recreational Facilities

City of Cocoa Beach

viii

June 5, 1925 June 27, 1957 October 1 to September 30 November 4, 2008 Commission-Manager Four year staggered terms

11,214 (FY 2014) (revenue sharing est.) 3.5 square miles

12.8 square miles

2 stations and 27 firefighters

1 station and 36 sworn police officers

64 miles of sanitary sewers 18 miles of storm drains

3,200 Sewer- in city 1 ,000 Sewer- outside city 3,260 Solid Waste (Garbage) - in city 3,260 Stormwater- in city 1 ,800 Reuse water- in city

1,265 (owned by Florida Power & Light)

35.2 city and 8 state linear miles, paved (0 linear miles, unpaved)

10 City and 2 County Parks 8 City and 1 County Playgrounds 2 Softball Diamonds (lighted) 2 Baseball Diamonds (lighted)

14 Tennis Courts (10 lighted) (12 Har-Tru; 2 clay)

6 Soccer Fields 1 Olympic-sized Swimming Pool 1 "Kiddie" Pool and Spray Park 1 Skate Park (lighted) 1 Recreational Center 1 Golf Course with 27 holes


Reader's Guide

For ease of use, this budget has been provided with divider tabs that separate it into functional areas for review as follows:

Section A Summary of the budget that can be copied and distributed as necessary to persons who wish to review the budget, but who do not need the entire document. It is also designed to present a broad overview of the budget.

Individual tabs are provided for the City's major Funds or groups of Funds, as follows:

Section B

Section C

Section D

Section E

Section F

Section G

General Fund

Special Revenue Funds • Metered Parking Fund • Community Redevelopment Agency (CRA) Fund

Utilities Funds • Operating Fund

Capital Replacement Fund

• Stormwater Fund

Capital Improvement Program: • Introduction and Overview by Fund & Five Year

Projection • Summary by Fund & Department

Detail by Department

Appendix: • Financial Policies and Practices • Funding of Services • Revenue Forecast Methodology • Expenditures Forecast Methodology • Detail of Outstanding Obligations • Glossary of Terms

Additional information about the City may be found on the City's website at www.cityofcocoabeach.com. Questions regarding the budget or other financial information may be obtained by calling the Finance Department at (321) 868-3245.

City of Cocoa Beach

ix


Distinguished Budget Presentation Award

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Cocoa Beach, Florida for its annual budget for the fiscal year beginning October 1, 2013.

In order to receive this award , a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.

The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

City of Cocoa Beach

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation

Award PRESENTED TO

City of Cocoa Beach Florida

For the Fiscal Year ·· Beginning

October 1, 2013

X


EXECUTIVE SUMMARY

INTRODUCTION Budget Message

Economic Conditions Demographics and Cultural Notes

Financial Structure Budget Calendar

Budget Process and Overview

MILLAGE OVERVIEW Millage Resolution Millage Summary

BUDGET OVERVIEW Budget Resolution Summaries of Sources and Uses Sources

and Uses Charts Changes in Fund Balances and Reserves

Consolidated Financial Overview

PERSONNEL OVERVIEW Personnel Recap Salaries and

Benefits Summary Salaries and Benefits Chart

City of Cocoa Beach Annual Budget A-1 Fiscal Year 2015

City of Cocoa Beach Annual Budget Fiscal Year 2015

A-2

Jerry Stansfield

2 S. Orlando Avenue

___________________________________________________________________________________________ City of Cocoa Beach Annual Budget

Fiscal Year 2015 A-3

INTRODUCTION __________________

BUDGET MESSAGE

ECONOMIC CONDITIONS

DEMOGRAPHICS AND CULTURAL NOTES

FINANCIAL STRUCTURE

BUDGET CALENDAR

BUDGET OVERVIEW

MEMORANDUM


TO: Honorable Mayor and City Commissioners

THRU: Robert J. Majka Jr., City Manager

FROM: Charles H. Holland Jr, CGFO, Assistant City Manager/Chief Financial Officer

DATE: September 18, 2014 SUBJECT: Budget Message for Fiscal Year 2015 The Annual Budget for the year ending September 30, 2015 is submitted in the following documents. The total Annual Budget is $44,231,815. This total includes all funds anticipated to be available established by policies to cover emergencies or funds being accumulated for major capital outlays planned for future years. The numbers are final in all material respects, but the delays by other external agencies in transmitting some information will require adjustments later. The totals budgeted for personal services, operating expenditures, capital outlay, debt service and other items have decreased by $ 1,337,114 from the FY 2014 budget. This decrease is attributable to the loan proceeds for the new fire station construction being received in 2014 and less capital budgeted in 2015. Our normal expenditures have increased somewhat due to the rise in material and service prices. However, these increases have been mitigated due to the proactive measures in some cases taken as early as FY 2009 to reduce expenditures. Budgeted reserve balances for all funds total $ 8,221,023 which is $3,796,279 less than the reserves of $ 12,017,302 reflected in the FY 2014 Budget. The fall in reserve balances is due to a timing difference in receiving grant funding and an increase in expenditures as mentioned above. Format The information in this document is intended to provide an overview of the budget and should be sufficient for the reader to gain a basic understanding of our financial plans for FY 2015 and beyond. The document has the same basic format as previous years. We have added some information based on comments from the budget awards program and current year events. Goals and Objectives Our basic operating unit is a department. The City’s organizational structure is shown in the chart on page vi. Departments concentrate their activities on various functions, either operating (e.g. Public Works) or support (e.g. Finance). As part of the budget process, each department was required to submit goals and objectives for FY 2015. In addition, the department’s primary mission, additional missions and tasks, programs and responsibilities are an integral part of their presentations and intended to aid the readers to develop an understanding of department missions and responsibilities.

MEMORANDUM


Personnel Costs Personnel expenditures include negotiated increases, COLA increases, and periodic adjustments considered necessary to bring some positions more in line with the market for those skills. There is a programmed wage increase budgeted for FY 2015. The three union contracts (Police, Fire and Liuna) are also being negotiated in FY 2015. The final numbers will be determined by the negotiations. The FY 2015 budget for pension contributions to all three plans is $ 2,110,000 or about ten percent (10%) less than FY 2014. The cost is allocated to the departments as a percentage of their respective covered payrolls. The General Employee Plan contribution is 15.8%; the Police Plan is 45%; and the Firefighters Plan is 47.1% of covered payroll. Required contributions are affected primarily by the equity market losses related to the recession, a change in the State of Florida’s amortization method (Slavin rule) to account for those losses, differences between the actual and assumed rates of investment returns and salary increases mandated by union contracts. Because of the four year ‘smoothing” rule, recent market gains are now beginning to be reflected in the above calculations. Changes in budgeted positions are detailed in the Personnel Recap on page A - 44. Full time positions for all Funds are increased by five (5) for FY 2015. Part time positions are decreased by two (2) with a net increase of four (4.00) FTE1.

General Fund FY 2015 revenues for the General Fund are projected to be $ 19,827,973. The largest single component of this revenue is ad valorem (property) taxes which are $ 6,945,627 in total, which is 35% of projected General Fund revenues. The proposed budget has a millage rate of 4.9798 mils. This is the current year millage rate and a tax increase that will generate a 5% increase in property tax revenue above last year’s collections. The largest issue to be faced is the construction of new infrastructure facilities. Although the fire facility construction will be completed FY 2015, the police facility and the Fire Station #2 upgrade is being re-evaluated in order to provide time to gather more information. The administrative facilities portion of the project is also being re-evaluated and is effectively on indefinite hold. We clearly cannot fund the entire project with today’s resources. Accordingly the Capital Improvement Program (CIP) reflects this revised schedule. It is desirable to develop a plan that will allow the City to proceed. Property values have risen modestly (6.19%) over last year’s values. We hope that this positive trend will continue. In FY 2009, FY 2010, FY 2011, FY 2012 and FY 2013 collections were $6,949,361, $6,536,885, $6,302,345, $6,327,427 and $6,302,734 with FY 2014 collections estimated at $6,492,000. The revenue loss between FY 2007 and FY 2014 exceeds seven hundred ninety thousand ($790,000) dollars. Staff has addressed this by cutting or deferring some projects, eliminating positions and making focused reductions in expenditure accounts. However, these reductions are partially offset by rising direct and indirect costs.

1. Full Time Equivalent. An FTE is 2,080 hours

MEMORANDUM


General Fund (cont’d) It has been the City’s practice to cover the cost of garbage and trash pickup with monthly charges to the customers. The current rates have been sufficient to cover most of the direct and indirect costs but it will be necessary to increase the customer’s garbage rate this year. We expect to time this with the annual CPI adjustment made by the contractor in December. Total General Fund expenditures for FY 2015 are $ 22,887,584. This figure includes the $ 2,355,765 budgeted for capital outlays. Capital items for FY 2015 have been budgeted as outlined in the Capital Program (Section F). Confiscated Property Fund The Confiscated Property Fund revenue and disbursements are handled in accordance with State Law. These funds are required to be used to supplement the Police Department with items that are not usually funded during the budget process. This fund is not presented in this document. Metered Parking Fund The Metered Parking Fund is used to account for collections from parking meters located on stub-end streets along the beach. Funds are budgeted for dune crossovers, sidewalks and bike paths, plus transfers are being made to the General Fund to cover public safety costs ($ 300,000) associated with police (manpower and beach vehicles) activities, and funding a ($ 50,000) maintenance worker. Capital items for FY 2015 have been budgeted as outlined in the Capital Program (Section F). Community Redevelopment Agency Fund (CRA) The CRA itself was established by voter approval in January 2008. The special revenue fund was established in FY 2011 in anticipation of Brevard County formerly accepting the CRA. The CRA is funded with tax increment millage in FY 2015. Repayment of advances from the General Fund to the CRA from FY 2011 to FY 2014 is anticipated to begin in FY 2015. The CRA will require extensive planning from an administration standpoint because some ad valorem monies normally spent for general purposes will be restricted to CRA expenditures only. General Fund revenues will be dropping and without proper planning, the CRA could have a negative effect on our overall budget.

MEMORANDUM


Utilities System Fund FY 2015 Utilities System revenue is projected at $ 8,238,872. The amount budgeted for operating expenditures is $ 7,795,647. The previous amounts include both loan proceeds of $ 2,000,000 and capital expenditures of $ 2,057,900 attributable to the sewer system rehabilitation discussed in the following paragraph. The budget includes the required annual debt service on the existing state revolving loan and newly acquired capital items related to the facilities upgrade and sewer system rehabilitation. Additional upgrades are outlined in the Capital Program (Section F) for FY 2015. An initial rate and capital facilities replacement study was completed in 2008 (FY 2009) and a three (3) year step (6.7% a year) rate increase was adopted. There had been no rate increase since 1999, so this increase was long overdue. The study identified major capital improvements required to meet tightened discharge standards. Most of the major equipment units at the sewer plant have been replaced over the past three years. Loan repayments for these upgrades began in March 2014. Additional facilities upgrades are shown in Section F. The State Revolving Loan program will finance these new project upgrades. Loan repayments for these are projected to begin in FY 2017.

Utilities System Capital Replacement Fund This fund is intended to provide funds for unforeseen and therefore otherwise unbudgeted replacements of critical equipment units. It will be reevaluated in light of the above capital improvement program.

Stormwater Fund Total receipts for the Stormwater Fund are projected to be $ 1,670,400 in FY 2015. A rate increase in FY 2007 changed rates from $ 5.00 to $ 6.00 per month per ERU (equivalent residential unit). Even with this increase, it is necessary to secure funds from grants or loans in order to accomplish the large capital projects recommended by the Stormwater Master Plan and scheduled over the next five (5) years. A rate increase will be required to fund projects required to maintain mandated discharge levels. Amounts budgeted for operating and capital expenditures are $ 4,154,255. This figure includes the $ 3,471,500 budgeted for capital outlays. Capital items for FY 2015 have been budgeted as outlined in the Capital Program (Section F).

MEMORANDUM Acknowledgements The department heads and other employees cooperated to provide the information needed to compile the budget and we appreciate their teamwork. Preparation of this very complex document is no easy task and could not be done without such support. Input to the document continues and it has been a challenge to prepare our recommendations with our limited resources in the time available. As always, our intentions are to provide the highest possible level of services to the public at the lowest possible costs.

Awards We are very proud that this past year, the FY 2013 Comprehensive Annual Financial Report received the Certificate of Achievement from the Government Finance Officers Association (GFOA) for the thirtieth year and the FY 2014 budget document receiVed the Distinguished Budget Presentation Award from GFOA for the thirteenth time. These and other accomplishments indicate the capabilities and professionalism of the Finance Department.

Conclusion The City continues forward in a positive direction. Future plans include addressing the City administrative center, police station and fire station# 2; improvements to the sewer and stormwater systems; and the downtown area. Much is being accomplished with diminished resources. Recovery from the Great Recession continues at a slow pace. The current economic conditions present a challenge to maintain the quality of life features that make Cocoa Beach so nice.

Ch~,~es H. Holland Jr., CGFO ,1'&:1~ As,tant City Manager/Chief Financial O<:J

City of Cocoa Beach A·S


Economic Conditions


Economic Conditions Cocoa Beach is situated on the narrow strip of land between the Banana River and the Atlantic Ocean. The City was established in 1925 and incorporated as a city in 1957. The small beachfront community is characterized by a mixed economy based on tourism and retirement living. It is almost completely "built-out" and only a small amount of undeveloped land remains within the City's corporate limits. Land uses are primarily in the form of residential, commercial, public recreation, schools, and public or institutional uses. Industrial uses are not permitted. The City offers a desirable quality of life for residents and visitors alike. The financial condition and economic vitality of the area are influenced by the activities at Patrick Air Force Base to the south, and the Kennedy Space Center and Port Canaveral to the north. Patrick Air Force Base is one of the area’s major employers, and any reduction in operations at that facility would certainly have a negative impact on the community. Kennedy Space Center activities continue to provide income to the local economy, while Port Canaveral’s growth in cruise ship service and port facilities also have a favorable impact. Brevard County is slowly recovering from the economic downturn. The City's economy is highly dependent on tourists and retirees, which is a mixed blessing for the City. Tourism benefits local business, but also adds to more traffic and congestion on the roadways. Likewise, while retirees add stability to residential neighborhoods, they also require more emergency response capabilities and more recreational amenities than would younger population groups. In addition, a large number of retirees stay in Cocoa Beach on a seasonal basis, using services and facilities but not being counted in the official population. For all these reasons, the City needs staffing and facilities larger than cities of similar permanent population. Although the City itself generates sales tax and gasoline tax revenue sufficient to meet the needs, the State returns these funds to the City on the basis of permanent population, not on the basis of these revenues generated within the City. Also, the County’s tourist development taxes, collected within Cocoa Beach, are not returned to the City in the form of grant revenue in proportion to the City’s contribution. The financial position of the City has remained sound, with a strong and stable economic base. Property values remain among the highest in Brevard County and the City enjoys a stable population base. However, the City’s land area is almost totally developed and future revenue growth will only occur through redevelopment of existing properties. The City is faced with the challenge of deciding how to manage this future redevelopment and with determining the strategies that are appropriate for the community. The decline in taxable values following the 2008 recession has reduced ad valorem collections by over $790,000 from the FY 2007 peak. However, in 2015 property values have risen modestly (6.19%) over 2014 last year’s values. We hope that this positive trend will continue.

Demographics, Cultural & Planning Notes


Demographics Cocoa Beach is both a residential community and a tourist destination. The base population is 11,2142 but the count increases to about 30,000 during the peak tourist season when hotels, motels, timeshares and condominium rentals are full. There are over 5,700 hotel and motel rooms available. The City is also the destination for another 2.4 million day visitors per year. An economic impact of tourism study published in 2002 determined that over $ 500 million per year is spent directly within the City by all types of visitors on lodging, merchandise, food and beverages. Factoring in the indirect spin-off (establishments paying employees and buying goods and services) results in a total regional impact of about $ 1 billion dollars per year. The top ten taxpayers comprise a little over six (6%) percent of the City’s total taxable assessed values. All of the top ten (10) taxpayers are in the tourist hospitality/retail business.

PercentageFY 2013 of Total CityTaxable Taxable

Assessed AssessedValue Rank Value

20,632,860$ 1 1.57%11,498,870 2 0.87%10,852,170 3 0.82%

8,675,000 4 0.66%8,275,000 5 0.00%7,800,000 6 0.59%6,296,360 7 0.48%5,880,000 8 0.45%4,600,000 9 0.35%4,610,000 10 0.35%

89,120,260$ 6.13%

Source: FY 2013 CAFR page 100

Northport, Inc.(Ocean Landings)Discovery Resort, Inc.Cocoa Beach Hotels, Ltd (Hilton)

Principal Property Tax Payers

TOTALS

Ocean Partners Hospitality, LLP (Hampton/Marriot)International Palms (LSREF ORANGE (COCOA) LLC)Ron Jon Surf Shop of Florida, Inc.Inland Western Cocoa BeachPandey Hotel Cocoa Beach LLC (Doubletree)Cocoa Beach Surf Company

TaxpayerCocoa Beach Development, Inc.(Cocoa Beach Resort)

Permanent residents who are employed number about 5,500 or about 48% of the population. Almost all residents (95%) are high school graduates or higher; about 36% hold a Bachelor’s Degree or higher. The largest private ownership within the City is the professional and business services sector (23.3%) followed by the leisure and hospitality sector (22.1%)3. The hospitality businesses typically offer lower pay and must draw workers from less affluent areas. 2. This figure for FY 2014 – FY 2015 is provided by the Office of Economic & Demographic Research and is used for those state shared revenues distributed on a per capita basis. 3. Community Data Cocoa Beach February 2011; Economic Development Commission of Florida’s Space Coast (pamphlet).



Most residents work outside the City. Based on number of employees, the top ten (10) employers in Brevard County make up over eleven (11%) percent of total Brevard County employment as shown below. There are no City figures available.

Percentage ofTotal County

Employer Employees EmploymentHealth First, Inc. 7,800 3.14%Brevard County Schools 10,855 4.37%

Harris Corporation 6,240 2.51%Brevard County Government 2,373 0.95%

45th Space Wing DOD 2,190 0.88%NASA @ Kennedy Space Ctr. 2,060 0.83%Eastern Florida State College 1,545 0.62%Rockwell Collins Inc. 1,390 0.56%Northrop Grumman Corporation 1,325 0.53%Florida Institute of Technology 1,250 0.50%

TOTALS 37,028 11.25%

Source: FY 2013 CAFR page 106 Aside from the Brevard County Schools most of the employers support the space industry. Eastern Florida State College offers an extensive array of courses on several campuses for students of all ages and education levels. The Brevard County Government and the medical industry support the growing number of retirees4 living here or moving to the area as the baby boomers5 retire.

4. Twenty (27%) seven percent of the 2010 Brevard County population is over 60 years of age; Twenty (20%) percent is over 65 years of age. FL Legislature, Office of Economic & Demographic Research, May 2011, http://edr.state.fl.us/ 5. Baby boomers are those born between 1946 and 1964.

http://edr.state.fl.us/



The county unemployment rate peaked in 2010, reflecting the downturn in the space and housing construction industries.

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

PERC

ENT

YEAR

Brevard County Unemployment Rate

The graph above shows the unemployment rate for 2013 at 7.9% indicating a turn for the better. More current data for May of 2014 (not shown above) puts the unemployment rate at 6.6% percent6, indicating some continuing improvement in economic conditions. Some of the improvement above is attributable to a shrinking workforce as people have left the area to seek work elsewhere or have dropped out of the labor force. The Kennedy Space Center as mentioned above is both a tourist attraction and a major employment center, with several space and defense contractors located there, which in turn, are supported by numerous local suppliers and support services. There is concern regarding job losses in general and high wage jobs specifically because of the phase out of the space shuttle program and the lack of clarity about the scope, location and timing (2015 is one such estimate) of a replacement program. It is also unclear what effect private sector space programs will have and how successful new job creation that is not space related would be. The table on the preceding page shows the major companies and jobs that might be affected.

6.As shown in the Florida Research and Economic Database (FRED). http://fred.labormarketinfo.com/default.asp

http://fred.labormarketinfo.com/default.asp



Cultural Notes Cocoa Beach has many amenities for a city of this size. There are twenty-nine (29) hotels/motels and eight (8) financial institutions within the City limits. The City has a full-service library, a regional hospital and local post office. There are three (3) highly rated public schools (two (2) elementary and a junior/senior high school). The City also operates a twenty-seven (27) hole golf course and there are twelve (12) City and County parks located within the City limits. The City provides an Olympic size pool, a “kiddie pool” and a spray park; two (2) soft tennis courts; ten (10) hard tennis courts and a sports complex with six (6) soccer fields, two (2) softball diamonds and two (2) baseball diamonds. The City also has a skate park and a dog park. Recreation is an important priority of the community. There are 12.8 square miles of water area within the City limits. Many residents and visitors enjoy the ocean beaches, boating, kayaking and observation of a large variety of indigenous species of plants and animal wildlife in the area due to its weather conditions and location between the ocean and river. For over fifty (50) years, residents and visitors have enjoyed the annual Ron Jon Easter Surfing Festival which is a four (4) day event. Cultural activities are also prevalent in the City. The City is host to the Cocoa Beach Art Festival. Artists are permitted to display their work at City Hall free of charge year around so the public may view their work for free. Cocoa Beach is home to the Surfside Playhouse where local actors perform in popular plays on a year round basis. Planning Notes The City has a formal Comprehensive Plan which lists in an organized fashion the non-financial goals and objectives of the City. The department presentations reflect, and are consistent with, the Comprehensive Plan. The Capital Improvement Plan (CIP) is reviewed by the Planning Board each year for consistency with the Comprehensive Plan. The notes in the above section are consistent with the Recreation (section VII) Element of the Comprehensive Plan. The City’s Comprehensive Plan, Budget, Comprehensive Annual Financial Report (CAFR), and other management plans are posted to the City’s website: http://www.cityofcocoabeach.com

http://www.cityofcocoabeach.com/



Last year, numerous Commission workshops were held to address developing a citywide strategic plan. Although finalization of the plan is still being developed, a draft plan focuses on five enduring goals as follows:

STRATEGIC PLAN GOALS Our Strategic Plan has five enduring goals that advance our Mission and Vision:

1. Ensure a Safe City. 2. Deliver effectively the services that Cocoa Beach Citizens need, want, and

are willing to support. 3. Maintain a low-density residential and family friendly resort-oriented

community where citizens and visitors can find and afford the values, services, and lifestyles they seek.

4. Maintain effective stewardship of Cocoa Beach’s significant natural resources.

5. Build and maintain a healthy business climate. These enduring goals, along with specific actions and tasks supporting them, will move the City toward our vision of the future. Each goal is followed by the City's primary actions in that subject area for the foreseeable future. The goals should remain constant over time and should only be revised to reflect significant community changes or unanticipated events. A list of measurable actions with tasks helps us track progress toward the goals. Actions are generally identified to cover the five-year planning period from the date they are adopted or revised. Supporting the actions and carrying them out, Tasks are the steps needed to meet the action. Many tasks have been, and will continue to be, developed at the department and division level to align the entire organization with the goals and actions. All tasks will have behind them the requisite authorization and funding prior to their execution. The Departments will begin the integration of their respective goals and tasks into their sections of the budget narrative in the FY 2016 budget preparation cycle.



The City is home to a sizable retiree population. The median age of the residents is 56.2 years, with twenty and four-tenths percent (20.4%), (i.e. 3,854 residents) over age 65. Income levels are shown below7.

58,441 59,645 62,350

70,574 67,909 67,618

80,087 79,587 75,860

67,816

44,186 41,893 46,103 46,593 49,102

52,277 54,106 54,743 51,339

48,045

30,171 29,179 33,019

39,440 35,000 34,842

38,998 41,754 40,414

36,217

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

1996 2000 2003 2004 2006 2007 2009 2010 2011 2013

DOLL

ARS

YEAR

INCOME - CITY OF COCOA BEACH

Average Household Income Median Household Income Per Capita Income

Retirees with military and/or aerospace company pensions supplemented by Social Security were somewhat insulated from the economic downturn in Brevard County. Macroeconomic data8 also shows significant numbers of baby boomers are financially unprepared for retirement. The recession reduced home and portfolio values of this group just as their retirements are beginning. This, in turn, coupled with rising property insurance costs, has contributed to the rising anti-tax sentiments and associated rhetoric.

In fact, the actual state and local tax burden9 per capita for Florida is moderate (ranked 31); the business climate index very favorable (5th) and state revenues per capita are nearly the lowest (47th) in the nation. The median household income for the U.S. as a whole was $ 53,385.10 By this standard, Cocoa Beach households are lower than their national counterparts. This situation will present some interesting challenges as the City attempts to maintain existing service levels.

7, 8Economic Development Commission of Florida’s Space Coast, Community Data, (thru April 2013 - Data unavailable for 2012). 9Federal Reserve Report: # 2011-17, Surveying the Aftermath of the Storm: Changes in Family Finances From 2007 to 2009 & also Federal Reserve Bulletin, June 2012, Changes in U. S. Family Finances From 2007 to 2010: Evidence from the Survey of Consumer Finances 9Tax Foundation, 2013 Facts & Figures Sources: For income data: Sentier Research, LLC estimates of annual household income derived from the monthly Current Population Survey (CPS) conducted by the U.S. Census Bureau; for labor force data: the U.S. Bureau of Labor Statistics. 10 Sources: For income data: Sentier Research, LLC estimates of annual household income derived from the monthly Current Population Survey (CPS) conducted by the U.S. Census Bureau; for labor force data: the U.S. Bureau of Labor Statistics.

Financial Structure


Overview For accounting purposes, a public unit of local government such as the City of Cocoa Beach is not treated as a single entity as is common with private businesses. The City government is a collection of smaller, separate accounting entities known as “funds.” Each fund has its own set of self-balancing accounts in which to record cash and other financial resources as well as related liabilities and fund balances. Funds are segregated for the purpose of performing specific activities, or for achieving specific objectives. A description of the primary funds of the City follows. Governmental Funds: The Governmental Funds are used to account for the activities of a government which primarily provide services to citizens, and are financed with taxes and intergovernmental revenues. The City’s primary funds in this group include the following:

General Fund is the primary operating fund of the City. All of the City’s financial activities are accounted for in the General Fund, except for activities for which a compelling reason exists to establish separate accountability. The General Fund budget is the largest fund and includes many of the primary services provided to citizens such as police and fire protections, recreational activities, public improvements, and administration. Special Revenue Funds are used to account for certain revenue sources set aside for specific purposes, either because of legal restriction imposed by outside parties or the City’s governing body. The City now has three (3) special revenue funds: 1. Confiscated Property Fund accounts for property confiscated in the

course of police activities. The funds are restricted to uses that meet state statutory requirements and to items that would not be routinely budgeted. This Fund is not budgeted.

2. Metered Parking Fund exists solely to track activity for the parking

meters in the City. This fund provides a separate accounting for the revenues and expenditures associated with parking meter activities.

3. CRA Fund was established in FY 2011 to capture interim CRA costs.

The voters approved the CRA in January 2008. Brevard County formally approved the CRA plan in early 2012. Budgeting for this fund began in FY 2012. The first tax increment millage revenue was received in FY 2014 and continues in FY 2015. Repayment of advances made to the CRA fund from the General Fund from 2011 to 2014 will begin in FY 2015 as funds become available.

Financial Structure


Proprietary Funds: Proprietary Funds consist of two (2) categories, Enterprise Funds and Internal Service Funds. The City does not use Internal Service Funds. The City’s funds in this group are described below:

Enterprise Funds are used to account for specific activities for which the City charges fees to external users that are pledged to bond issues or are designed to recover the cost of providing services. The City has two (2) Enterprise Funds:

1. Utilities System Fund: This fund accounts for the activities of the City’s sewer and water reclamation systems.

2. Stormwater Management Fund: This fund accounts for the activities

directly related to reducing stormwater runoff, improving water quality and maintaining the City’s canals. City policy is to recover these costs from user fees.

Fiduciary Funds: Fiduciary Funds consist of four (4) categories, pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds. All are established to manage financial resources in a trust-type capacity.

The City has four (4) pension (and other employee benefit) trust funds:

1. General Employees’ Pension Trust Fund, 2. Police Employees’ Pension Trust Fund, 3. Fire Employees’ Pension Trust Fund. 4. OPEB11 Trust Fund

Fiduciary funds are not budgeted. The contribution costs associated with the pension plans are reflected in each department’s budget. The OPEB contribution is budgeted in the General Fund. The fiduciary funds report their respective activities in the CAFR.

11. OPEB means Other Post Employment Benefits. See the FY 2013 CAFR, pages 72 - 76 for a complete explanation.

Financial Structure


Major Revenue Sources The major revenue (about 35%) source of the General Fund is ad valorem property taxes. Since the City is essentially fully developed, there is little potential for significant additions to the property tax roll and increases will come primarily from redevelopment and re-evaluations of existing properties. Taxable values have declined over time due to the weakening of the real estate market. In addition the voters passed a referendum which increased homestead exemptions. As previously mentioned, FY 2015 shows a modest increase in the value of the property tax roll. The next largest revenue source is charges for services, with the largest component of those being fees for garbage collection. These fees are established on the basis of contract provisions with the private collector, whereby increases are allowed according to changes in the consumer price index. The third major category is the combination of franchise fees and utility taxes. These revenues can be expected to grow similar to the rate of inflation, as they are based on utility service fees. Rates for the Golf Course were increased in 2005 and a provision added to have an annual adjustment based on the consumer price index (CPI). The CPI is a lagging indicator and it does not really reflect levels of operational cost increases. An additional rate increase or rate restructuring is necessary by 2015, unless equipment replacements can be deferred or other cost saving measures implemented. For the enterprise funds, the major revenue sources are user fees. These have historically been increased to handle the increased costs of operations, debt service and capital requirements. However, the City makes every effort to keep such increases to a minimum. The Utility Fund completed an initial rate and capital facilities replacement study in late 2008 and a three (3) year stepped (6.7% a year) rate increase was adopted. There had been no rate increase since 1999, so this increase was long overdue. Annual increases are now adjusted each year by the percentage change in the Gross Domestic Product Implicit Price Deflator. The long-term forecast for the Stormwater Fund indicates another increase in the monthly fee will be necessary to keep recurring revenues higher than recurring expenses. Major Stormwater Fund capital projects were previously funded by the long-term loan made in 2007 from the Utilities Capital Replacement Fund. The department has some grant proceeds budgeted in FY 2015 for the Minutemen Stormwater & Streetscape Improvement Project. Grants for Stormwater projects are reimbursable cost grants, meaning that eligible costs are incurred “up front” and reimbursements lag these expenditures by several months.

Budget Calendar


Activity Date Distribute Budget Manuals & Employee Information Report Send budget input materials to the Commission

February 27, 2014

Refresher training on the Budget Module As needed12 Deadline to Update:

• Mission Statements • Goals & Objectives • Operating Statistics • Performance Measures

March 21, 2014

Deadline for Input on Requested Budgets April 18, 2014 Budget Committee Meetings on Requested Budgets April 28-May 23, 2014 City Commission Vote on Proposed Millage July 17, 2014 Presentation of Capital Projects to Planning Board August 4, 2014 Commission Workshop on Recommended Budget August 12, 2014 2nd Commission Workshop on Recommended Budget (if needed) August 26, 2014 First Public Hearing and Vote to Approve Tentative Millage & Budget September 8, 2014 Second Public Hearing and Vote to Approve Final Millage & Budget September 18, 2014 BREVARD COUNTY SCHOOL BOARD July 31, 2014 – First Hearing – 5:30 pm September 4, 2014 – Final Hearing – 5:30 pm BREVARD COUNTY BOARD OF COMMISSIONERS September 9, 2014 – First Hearing – 5:30 pm September 23, 2014 – Final Hearing – 5:30 pm

12. To schedule refresher training or problem resolution on an individual basis, call Eileen Clark directly 321 868-3207. We believe this method will be the most effective.

Budget Overview


The City of Cocoa Beach has a Commission-City Manager form of government. The Mayor and four (4) Commissioners are elected at large and serve for a period of four (4) years. Regular elections are held in even years only. The election for Seats 1 – 3 are in the same year; Seats 4 and 5 are in the next even year. This change was made in a City Charter revision, in part, to reduce costs by eliminating off-year elections. The Commission is charged with the responsibility of establishing policies that govern the City, and enacting ordinances and resolutions. The City Manager is appointed by the Commission, and is charged with the responsibility of administering daily operations and implementing Commission directives. The City provides the full range of services normally associated with a municipality, including public safety (police and fire), advanced life support services, recreational activities, street and park maintenance, public improvements, sanitation, wastewater treatment, stormwater improvements, planning and zoning, and general administration. Budget Process The City’s budget is adopted by resolution. Two public hearings are required prior to adoption. The millage assessment is also adopted by resolution in conjunction with the budget. In addition, the City adopts a Five-Year Capital Improvement Program each year by resolution. The annual budget process began in January for the fiscal year 2015 budget. Comprehensive working drafts of the five-year capital improvement budget and the annual operating budget were developed. The Five-Year Capital Improvement Program (CIP) is presented with the operating budget, and public workshops are conducted on the budget recommendations during the months of July and August. The final budget is adopted during September after two public hearings in accordance with Florida Statute 200.065, the Truth-in-Millage (TRIM) law. Budget Adjustments Departments may not exceed the total appropriated without approval of a budget amendment by the City Manager. The City Manager may also approve transfers within a department’s accounts and/or authorize adjustments to re-classify items to the proper account codes and to account for loans, merchandise for resale, reimbursements, gifts, grants or donations. The City has formal emergency procedures which authorize the City Manager to make expenditures exceeding budgeted funds for the duration of the emergency. The Commission would correct the budget after the fact under this circumstance.

Budget Overview


Budget Policies and Goals An annual budget is prepared for the operating funds, as described above. Generally the City desires to live within its means by keeping on-going operating costs below on-going operating revenues. However, it is a recurring challenge to provide sufficient funding for proper maintenance and repair, and to provide a competitive employee compensation and benefits package. The City also hopes to maintain sufficient cash reserves to deal with disasters or unanticipated events. The City’s long term debt is used to finance long-lived assets, and to pay for capital items such as equipment units without debt unless there is an economic advantage by doing so. The City understands that appropriations required for debt service payments reduce amounts available for operations and maintenance. Likewise, it is aware that while timely capital replacements can reduce costs, additional equipment and facilities will result in increased operation and maintenance expense. Always of concern is the City’s ad valorem tax rate. Without the potential for any substantial new development, the question of how the City will be able to address necessary increases in operating and maintenance costs in the future is one issue that must be considered during the budget process. The largest single source of funding for the General Fund budget is revenue from ad valorem taxes, so growth in that revenue source is essential. However, this has only been possible because operating and maintenance (O&M) costs increases have been tightly controlled and because on-going revenues have been high enough to also provide funds for capital items. It may be more difficult in the future to fund capital items as the margin between revenue and O&M costs narrows. An increase in garbage rates will be required in FY 2015 to maintain revenues equal to expenditures on that service. An issue addressed during the budget workshops was the implications of postponing or deferring required capital projects to achieve short-term savings. This topic was discussed at length. It was determined that current service charge levels are not adequate to cover anticipated expenses in the Enterprise Funds for the “out” years of the five-year capital program. It was concluded that fees for both enterprise funds will need to be increased in the FY 2015 – FY 2019 timeframe as discussed in the sections above.

Budget Overview


Basis for Budgeting The budgets of governmental funds are prepared on a modified accrual basis. This means that obligations of the City are budgeted as expenditures, but revenues are recognized only when they are both measurable and available. The budgets of the enterprise funds are prepared on the accrual basis. They also recognize expenditures when a commitment is made, but revenues are recognized when they are obligated to the City (for example, sewer user fees are recognized as revenue when service is provided). In all cases, when goods and services are not received by year end, the encumbrances lapse. The Comprehensive Annual Financial Report (CAFR) shows the status of the City’s finances on the basis of “generally accepted accounting principles” (GAAP). In most cases this conforms to the way the City prepares its budget. Exceptions are as follows:

a. Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP), as opposed to being expended when paid (budget).

b. Principal payments on long-term debt are applied to the outstanding liability

on a GAAP basis, as opposed to being expended on a budget basis. c. Capital outlay within the Enterprise Funds are recorded as assets on a

GAAP basis and expended on a budget basis. d. Depreciation expense is recorded on a GAAP basis only.

The CAFR shows fund expenditures and revenues on both a GAAP basis and budget basis for comparison purposes.

Budget Overview


Revenue by Source The graph below shows our current revenue picture by revenue source. The chief revenue sources are charges for services (41%) and property taxes (23%). The remaining (36%) percent consists of sources such as one-time loan proceeds, state shared revenue, grants, and fines.

Ad Valorem taxes, 6,945,627 , 22%

Other taxes, 4,107,168 , 13%

Charges for Services,

12,474,222 , 41%

Intergovernmental, 2,343,308 , 8%

Misc. revenue, 255,029 , 1%

Other receipts, 4,571,641 , 15%

Revenue by Source - All Funds

Budget Overview


$ 7,283,600

$ 6,969,487$ 6,949,361

$ 6,502,384

$ 6,302,345 $ 6,327,427

$ 6,302,427

$ 6,492,000

6,000,000

6,200,000

6,400,000

6,600,000

6,800,000

7,000,000

7,200,000

7,400,000

2007 2008 2009 2010 2011 2012 2013 2014

CITY REVENUE FROM AD VALOREM TAXES FY 2007 - FY 2014

Actual Dollars

In actual dollars, the City is running on $791,600 less ad valorem tax revenue in 2014 vs. 2007.The cumulative loss in revenue from 2014 vs. 2007 equals $5,139,769.

Property tax revenue peaked in FY 2007. The revenue loss between FY 2007 and FY 2014 exceeds $ 790,000. The cumulative revenue loss since FY 2007 totals $5,139,769. Staff has addressed this loss by cutting or deferring some projects, eliminating positions and making focused reductions in expenditure accounts. However, these reductions are partially offset by rising direct and indirect costs. To regain the ad valorem revenue level attained prior to the Great Recession will require several years of rising property values and a willingness to absorb the increased taxes.

Budget Overview


-

2

4

6

8

10

12

14

16

FY 2007Actual

FY 2008Actual

FY 2009Actual

FY 2010Actual

FY 2011Actual

FY 2012Actual

FY 2013Actual

FY 2014Estimate

FY 2015Budget

MIL

LIO

NS

OF

DO

LLA

RS

EXPENDITURES - ALL FUNDS

Personal Services Operating Expenditures Capital Outlay Debt Service/Other

Major trends are as follows:

Personal Services Gradually rising; employee reductions partially offset by increased benefit costs

Operating Expenditures

Holding steady; increasing fuel costs moderated somewhat.

Capital Outlay Reduction achieved by project & equipment replacement deferrals; spike caused by utility plant improvements & new fire station construction

Debt Service/Other Previously down with legal defeasance of two bond issues. New debt for fire station and sewer plant facilities infrastructure upgrades began in FY 2014 and is budgeted in FY 2015.

Budget Overview


-

5

10

15

20

25

30

35

40

45

FY 2007Actual

FY 2008Actual

FY 2009Actual

FY 2010Actual

FY 2011Actual

FY 2012Actual

FY 2013Actual

FY 2014Estimate

FY 2015 Budget

MIL

LIO

NS

OF

DO

LLA

RS

SUMMARY REVENUES & EXPENDITURES - ALL FUNDS

Total Revenues Total Expenditures Reserves

Major trends are as follows:

Total Revenues Revenues are not rising; spike in revenues shown above are the loan proceeds discussed above.

Total Expenditures

Trend is up somewhat due to increased personal services, and materials costs; spike is the capital projects discussed above.

Reserves

Trend is down; reflects a lack of significant new revenue sources.

_____________________________________________________________________________________________ City of Cocoa Beach Annual Budget


MILLAGE OVERVIEW

MILLAGE RESOLUTION

MILLAGE SUMMARY


RESOLUTION NO. 2014- 17

A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF COCOA BEACH OF BREVARD COUNTY, FLORIDA, /IDOPTING THE FINAL LEVVING OF AD VALOREM TAXES FOR THE APPROPRIATIONS -o BE PAID OUT OF THE GENERAL FUND DURING THE FISCAL YEAR 20·1 5 OF THE CITY Of COCOA BEACH, FLORIDA: PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, the City of Cocoa Bes.ch of Brevard Counly, Fbrida. on Sap:amber 18, 2014 adopted Fiscal Year 2015 Final Millage Rates f~llowing a public ~earing as requirec by Florida statute 200.065.

WHEREAS, the City of Cocoa Bea.ch of Brevard County. Fl3rida. held a public hearin~ as re~uired by Florida stat11tP.. ?no.nos ;}nt1,

WHEREAS, the gross laxable valLe for op-erating purposes not exempt from taxatJOrl within the City of Cocoa Beach, Br•v-ard County II a• been certified by tile Br.,v«rd County Tax Appraiser to the City ot <.;oc~a !leach asS 1.463,412,!>47.

NOW THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF COCOA BEACH, FLORIDA, that:

1. I he FY 201 5 operating millage rate is 4.9798 mills. which is greater than the rolled-bacl< rate of 4. 7209 mills by 5.48%.

2. This Resolution will take effect immediately upon its :=~rloption

DULY ADOPTED at a public hearing this 18th day of Seplernber. 2014.

Up::>n Motion by Gomm1sskmer \...\o\i v, and Seconded by Commissioner --1L j~_l+v 1hiS Resolution was duly ado::ted at a Meeting ot' the City Cornrnissiol'l of th~ City of Cor.o• Beach. Flcrida. held on the 18th day of Septembe', 2014.

AH EST: A}''E:S S Nays: o

At:-sent ·:>r AbS!aiOIOg: ~

Millage Summary


Definitions Millage The rate used in the calculation of property taxes. One mil equals $1 per $1,000 of taxable value. A millage of 4.9798, which was the adopted rate for FY 2014 for the City of Cocoa Beach, is equal to approximately $ 4.9798 for each $1,000 of taxable value on real property. Rolled-Back Rate The millage that provides the same ad valorem tax revenue as was levied during the prior year, exclusive of new construction, additions to structures, deletions, and property added due to geographic boundary changes. The rolled back rate is not a tax increase. Assessed Value The value the county property appraiser places on real and personal property. For residential properties the value includes the real estate, buildings and improvements. For commercial property, the value also includes relevant personal property. Taxable Value The assessed value defined above less allowed exemptions. Exemptions include such items as the basic homestead, widow or widower, and disability categories. The property appraiser has the responsibility to evaluate applications and assign exemptions. Gross Taxable Value The total taxable value of all property within City limits. The FY 2015 budget assumes the current year adjusted taxable value of real property in the City of Cocoa Beach will be $1,460,643,577. The final gross taxable value for the prior (FY 2014) budget year was $1,375,437,743. This is a 6.19% increase in the value of the tax roll.

Fiscal Year 2014 Millage Assessment The millage for Fiscal Year 2015 contains an operating millage, but no restricted millage. Operating Millage In Fiscal Year 2015 the City millage rate is 4.9798, which equates to $ 4.98 per $1,000 of taxable property value. Restricted Millage Eliminated in FY 2002 Limitation on Increases in Ad Valorem Tax Revenue – The City cannot increase ad valorem tax revenue for operating budgets in excess of 4.9798 mils in the current year without a referendum. State law places a cap of ten mils on the tax rate.

Millage Summary


Limitation on Increases to Assessed Value Assessments on homestead properties cannot increase by more than three (3%) percent over the prior year or the percentage change in the consumer price index, whichever is less. This limit was enacted by amendment to the State Constitution effective January 1, 1995. Excluding new construction, taxable values increased by 6.19% from the FY 2014 budget to the FY 2015 budget. They are projected to continue to increase for the FY 2016 budget. It is possible for Homesteaded properties to increase in taxable value due to Save Our Homes provisions, while Non-Homestead properties decrease in taxable value because of market conditions. This is called the recapture provision.

Taxable Value Personal NewReal Property Property for Gross Construction Adjusted Finalfor Operating Operating Taxable Taxable Taxable Taxable Millage

Purposes Purposes Value Value Value Value Rate 1,197,114,330 49,118,695 1,246,233,025 18,093,909 1,228,139,116 1,246,422,512 4.78001,363,553,950 48,819,916 1,412,373,866 8,840,412 1,403,533,454 1,412,942,707 4.50001,621,506,020 50,841,054 1,672,347,074 31,630,124 1,640,716,950 1,674,992,031 4.10002,063,281,760 58,788,193 2,122,069,953 15,507,817 2,106,562,136 2,115,735,252 3.58002,036,579,260 57,643,659 2,094,222,919 17,133,370 2,077,089,549 2,087,281,923 3.46421,639,162,920 53,665,754 1,692,828,674 5,605,130 1,687,223,544 1,938,070,723 3.71861,417,116,320 43,261,675 1,460,377,995 2,756,180 1,457,621,815 1,457,361,276 4.00001,273,147,270 34,617,909 1,307,765,179 2,615,190 1,305,149,989 1,457,119,766 4.50001,282,995,490 36,505,989 1,319,501,479 1,955,124 1,317,546,355 1,317,771,181 5.02401,336,061,370 39,768,882 1,375,830,252 1,068,490 1,374,761,762 1,317,345,221 4.9798

200820092010201120122013

FiscalYear2004200520062007

Source: FY 2013 CAFR page 98 Source: FY 2013 CAFR, page 98

Millage Summary


The table below shows that millage rates declined as property value rose. Conversely, millage rates will increase as property values decline. This is due to the recapture provision.

Fiscal Basic Brevard TotalYear Rate County Operating Capital Outlay Other Millage2004 4.7800 5.8536 6.4050 2.0000 0.5005 19.53912005 4.5000 5.4211 6.1940 2.0000 0.5005 18.61562006 4.1000 4.8245 5.9630 2.0000 0.5160 17.40352007 3.5800 4.9370 5.6670 2.0000 0.5005 16.68452008 3.4642 4.6762 5.9110 1.7500 0.4503 16.25172009 3.7186 4.5211 6.1870 1.5000 0.4503 16.37702010 4.0000 5.2249 6.1530 1.5000 0.4503 17.32822011 4.5000 5.9199 6.6120 1.5000 0.3658 18.89772012 4.9798 5.9199 6.5960 1.5000 0.3658 19.36152013 4.9798 5.7979 6.1060 1.5000 0.3628 18.7465

Direct and Overlapping Property Tax RatesCity

Direct Rates Overlapping Rates

Brevard County Schools

Source: FY 2013 CAFR page 99 Source: FY 2013 CAFR, page 99 Note: Fiscal Year rate applies to the prior calendar year tax assessments;

e. g. FY 2013 millage applies to calendar year 2012 tax assessments.


A-32

Country Club Kayak Ramp

Larry Walker

BUDGET OVERVIEW

BUDGET RESOLUTION SUMMARIES OF

SOURCES AND USES CONSOLIDATED

FINANCIAL OVERVIEW

CHARTS—TOTAL SOURCES AND USES


A-33


A-34

Kelly Slater Statue at Triangle Park


RESOLUTION NO. 2014 • 16

A RESOLUTION OF TI-l[: CITY COMMISSION OF THE CITY OF COCOA RFACH, BREV.O.RD COUNTY cLORIOA, AOOPTING TilE =INAL BUDGET FOR THE fiSCAL YE!l.R 2015 OF THE CITY OF COC:}A FJF.ACH. FI.ORIOA: PROVIDING FOR AN EFFECTIVE DATE

WHEREAS, th~ City Com11iooion of thG c ty of Co:;oa Baach. Flcrica has held the first of YIO ;>u:>lic hea{ngs on Monday. September o. 2::114 ~~ required hy rloric:1 S:zt\Jt~::; 2.UU.065 tv di~<.:U~~ lh~ IJ.OIJOtied V~t:::n:di·l~ bu;Jy~l~ ur the City ur Coco.::~ B~o::~cll (ur Ill~ t=k:~i Year 2015 beginning October 1, 201d and ending Septemter 30, 2015: and,

WHEREAS, !he li~t public hearing was duly roti~ad and ad·•enised: ard,

WHEREAS, at thr: firn:: pu:-~lic ho;;ring the City Ccrrrni~~i:1n of th~ City of C:O<'.Oa Bc·:Jch, Florid~ &et forth ·.he :>reposed expenditure CJp;:.rop~iotions CJnd r::vcnuc est mntr:to for the Fiscal Year 2015 o.~erali~g budgets for all :unds totaling$ 1.t 4 ,;J.'!>t , StS. . anc.

WHEREAS. the second pubic he&ring was du y ~oticed, adver1ised and held on Th11r.~~y. sortomtor tR. 2·J14; m~.

WHEREAS. the City of Coccl:5 Se(:lch, Brew~"d County, Floric1il sr:t tor:h lhr: appropri~:5lions and re•Je:·.ue estimates for the Budgets for t-•sca Year 2015 1n the amount ot $ 'i'l1~i~IS as ';~"w" in Fxhibit A (attach~c)

J •on Motio~ oy ::;o,nrissionar H GJt \ i h and Seconded by Com.nissio:ler "::-'~c!-!.lf:~"'':-;, chi~ RcsolutkJn was 1..1u1y arJo~cd a1 ::1 Meeting of the C t~ Co·nml$Sion of

Be2ch, Florida, held en the 181 day of SeptcmbDr, ~0,. 4.

~T-EST:

~~-Gi:y Cli.ill<.

FISCAL YEAR 2015 BUDGET

SOURCES & USES OF FUNDS BY DEPARTMENT & CATEGORY(EXHIBIT A)

USES BY CATEGORYGENERAL FUND Personal Capital Debt Other/ TOTAL

Sources Services Operating Outlay Service Transfers

Funds Forward 5,075,181 - - - - - 5,075,181

Ad Valorem Taxes 6,945,627 - - - - - 6,945,627 Franchise/Excise/Other Taxes 2,395,000 - - - - - 2,395,000 Business Taxes & Permits 1,712,168 - - - - - 1,712,168 Intergovernmental 1,263,308 - - - - - 1,263,308 Charges for Services 5,152,657 - - - - - 5,152,657 Fines & Forfeitures 623,700 - - - - - 623,700 Miscellaneous 147,620 - - - - - 147,620 Other Receipts 1,587,893 - - - - - 1,587,893

19,827,973 - - - - - 19,827,973

Total Sources 24,903,154 - - - - - 24,903,154

EXPENDITURESCommission - 32,414 13,170 - - 37,500 83,084 City Attorney - - 300,000 - - - 300,000 City Manager - 322,674 57,551 - - 3,000 383,225 Personnel - 197,142 114,780 - - - 311,922 City Clerk - 153,860 55,129 - - - 208,989 Finance - 630,910 116,512 - - - 747,422 Information Technology - 622,602 426,872 339,900 - - 1,389,374 Police - 3,730,566 602,428 91,285 - - 4,424,279 Communications - 579,291 117,729 48,825 - - 745,845 Fire - 2,730,157 350,107 235,000 - - 3,315,264 Public Works - 1,496,590 2,689,157 1,425,944 - - 5,611,691 Development Services - 581,550 153,630 - - - 735,180 Recreation - 1,924,967 1,204,422 214,811 - - 3,344,200 General Appropriations - 19,000 768,533 - 200,845 298,730 1,287,108

- 13,021,724 6,970,020 2,355,765 200,845 339,230 22,887,584 Total Reserves 2,015,570 - - - - - 2,015,570

Total Uses - - - - - - 24,903,154

City of Cocoa Beach Annual Budget

A-36 Fiscal Year 2015

REVENUE

Total Revenues

Total Expenditures



USES BY CATEGORYPersonal Capital Debt Other/ TOTAL

Sources Services Operating Outlay Service Transfers

Funds Forward 815,731 - - - - - 815,731

Charges for Services 728,000 - - - - - 728,000 Miscellaneous 4,500 - - - - - 4,500

732,500 - - - - - 732,500

Total Sources 1,548,231 - - - - - 1,548,231

Expenditures 145,727 191,210 259,120 - 350,000 946,057 Reserves 602,174 - - - - - 602,174 Total Uses - 145,727 191,210 259,120 - 350,000 1,548,231

COMMUNITY USES BY CATEGORY REDEVELOPMENT Personal Capital Debt Other/ TOTALAGENCY Sources Services Operating Outlay Service Transfers

Funds Forward - - - - - - -

Intergovernmental 92,250 - - - - - 92,250 Transfers - - - - - - -

92,250 - - - - - 92,250

Total Sources 92,250 - - - - - 92,250

Expenditures - 67,730 - - 24,520 92,250 Reserves - - - - - - - Total Uses - - 67,730 - - 24,520 92,250

City of Cocoa Beach Annual BudgetA-37 Fiscal Year 2015

REVENUE

Total Revenues

METERED PARKING

REVENUE

Total Revenues




Sources Services Operating Outlay Service TransfersFunds Forward 7,153,462 - - - - - 7,153,462

REVENUECharges for Services 5,914,415 - - - - - 5,914,415 Miscellaneous 99,409 - - - - - 99,409 Other Receipts 2,225,048 - - - - - 2,225,048

8,238,872 - - - - - 8,238,872 - - - - -

Total Sources 15,392,334 - - - - - 15,392,334

Expenditures 1,664,992 1,705,487 2,057,900 1,723,268 644,000 7,795,647 Reserves 7,596,687 - - - - - 7,596,687 Total Uses - 1,664,992 1,705,487 2,057,900 1,723,268 644,000 15,392,334

CAPITAL REPLACEMENT Personal Capital Debt Other/ TOTALSources Services Operating Outlay Service Transfers

Funds Forward - - - - - - -

Miscellaneous - - - - - - - Other Receipts 135,000 - - - - - 135,000

135,000 - - - - - 135,000

Total Sources 135,000 - - - - - 135,000

Expenditures - - - 135,000 - - 135,000 Reserves - - - - - - - Total Uses - - - 135,000 - - 135,000


Sources Services Operating Outlay Service TransfersFunds Forward 490,447 - - - - - 490,447

Intergovernmental 1,080,000 1,080,000 Charges for Services 586,900 - - - - - 586,900 Miscellaneous 3,500 - - - - - 3,500 Other Receipts - - - - - - -

1,670,400 - - - - - 1,670,400

Total Sources 2,160,847 - - - - - 2,160,847

Expenditures - 235,938 446,817 3,471,500 - - 4,154,255 Reserves (1,993,408) - - - - - (1,993,408) Total Uses - 235,938 446,817 3,471,500 - - 2,160,847


USES BY CATEGORY (433)

UTILITIES SYSTEM FUND

Total Revenues

STORMWATER FUND

UTILITIES SYSTEM SPECIAL FUND

REVENUE

Total Revenues

REVENUE

Total Revenues



Personal Capital Debt Other/ TOTALSources Services Operating Outlay Service Transfers

13,534,820 - - - - - - - - -

Ad Valorem Taxes 6,945,627 - - - - - - Franchise/Excise/Other Taxes 2,395,000 - - - - - - Business Taxes & Permits 1,712,168 - - - - - - Intergovernmental 1,263,308 - - - - - - Charges for Services 5,152,657 - - - - - - Fines & Forfeitures 623,700 - - - - - - Miscellaneous 147,620 - - - - - - Other Receipts 1,587,893 - - - - - -

19,827,973 13,021,724 6,970,020 2,355,765 200,845 339,230 - -

Other Fund Revenue - Metered Parking 732,500 145,727 191,210 259,120 - 350,000 - Community Redevelopment 92,250 - 67,730 - - 24,520 - Utility system 8,238,872 1,664,992 1,705,487 2,057,900 1,723,268 644,000 - Utility Capital replacement 135,000 - - 135,000 - - - Stormwater 1,670,400 235,938 446,817 3,471,500 - - -

10,869,022 - - - - - - 30,696,995 - - - - - -

- Total Sources - All Funds 44,231,815 - - - - - 44,231,815

- - - - - - - Total Expenditures - 15,068,381 9,381,264 8,279,285 1,924,113 1,357,750 36,010,792 Reserves 8,221,023 - - - - - 8,221,023

44,231,815


REVENUE

Total Fund Revenue

Funds Forward (All Funds)

Total Other Fund Revenue

Totals - General Fund

General Fund Revenue

Total Uses - All Funds

TOTAL OF ALL FUNDS

A-40

Consolidated Financial Overview

The following table presents a consolidated financial overview of all Funds, showing major revenue and expenditure categories, as compared to prior periods:

2012 2013 2014 2015Actual Actual Estimated Budget

Funds Forward 13,212,458 13,368,293 16,848,154 13,534,820

Ad Valorem Taxes 6,348,123 6,352,122 6,635,692 7,037,877 Franchise/Excise/Other Taxes 2,575,575 2,624,424 2,450,000 2,395,000 Business Taxes & Permits 1,794,463 1,683,511 1,740,543 1,712,168 Intergovernmental 1,192,734 996,764 1,188,835 2,343,308 Charges for Services 11,943,584 11,819,252 12,085,673 12,381,972 Fines & Forfeitures 676,003 685,228 1,103,500 623,700 Miscellaneous 430,363 235,633 4,118,724 255,029 Other Receipts 12,212,923 11,051,093 4,407,555 3,947,941 Revenues 37,173,768 35,448,027 33,730,522 30,696,995 Total Sources 50,386,226 48,816,320 50,578,676 44,231,815

Personal Services 13,559,877 13,786,310 13,800,122 15,068,381 Operating 8,240,967 7,929,175 9,846,828 9,381,264 Capital Outlay 12,974,375 8,382,974 9,985,010 8,279,285 Transfers 978,689 982,360 1,324,000 1,924,113 Debt Service/Other 1,004,142 887,346 2,087,896 1,357,750 Expenditures 36,758,050 31,968,166 37,043,856 36,010,792 Reserves 13,628,176 16,848,154 13,534,820 8,221,023 Total Uses 50,386,226 48,816,320 50,578,676 44,231,815

City of Cocoa Beach Annual BudgetFiscal Year 2015

A-41

CATEGORY AMOUNT PERCENTGeneral Fund 19,827,973 64.9%Metered Parking Fund 732,500 2.4%CRA Fund 92,250 0.3%Utility Fund 8,238,872 27.0%Stormwater Fund 1,670,400 5.5%

TOTALS 30,561,995 100.00%


Revenue Sources By Fund - Total of All Funds, Excluding Funds Forward

General Fund 64.9%

Metered Parking Fund 2.4%

CRA Fund 0.3%

Utility Fund 27.0% Stormwater Fund

5.5%

CATEGORY AMOUNT PERCENTPersonal Services 15,068,381 41.8%Operating 9,381,264 26.1%Capital Outlay 8,279,285 23.0%Debt Service 1,924,113 5.3%Other 1,357,750 9.4%

36,010,792 100.0%


A-42 Fiscal Year 2015

Expenditures By Category - Total of All Funds, Excluding Reserves

Personal Services 41.8%

Operating 26.1%

Capital Outlay 23.0%

Debt Service 5.3%

Other 3.8%

___________________________________________________________________________________________ City of Cocoa Beach Annual Budget


PERSONNEL OVERVIEW __________________

PERSONNEL RECAP

SALARIES AND BENEFITS SUMMARY

SALARIES AND BENEFITS CHART

A-44

Full-Time Positions FY 2013 FY 2014 CHANGE FY 2015GENERAL FUNDCity Manager 2 3 - 3 Personnel 3 4 - 4 City Clerk 2 2 - 2 Finance 10 10 1 11 Information Technology/GIS 4 4 5 9 Police 43 43 - 43 Communications 10 10 - 10 Fire 28 28 - 28 Public Works 27 27 (1) 26 Development Services 8 9 (1) 8 Recreation 23 23 - 23 SUBTOTAL GENERAL FUND 160 163 4 167

OTHER FUNDSMetered Parking 1 1 - 1 Utilities 24 24 1 25 Stormwater 4 4 - 4 SUBTOTAL OTHER FUNDS 29 29 1 30

TOTAL FULL-TIME POSITIONS 189 192 5 197

Part-Time/Seasonal PositionsCity Commission 5 5 - 5 City Manager 1 - - - Finance - - - - IT 1 2 (1) 1 Police - - - - Communications 1 - - - Fire - - - - Public Works 4 3 - 3 Development Services 2 1 - 1 Recreation 98 94 (1) 93 Metered Parking 7 8 - 8 Total Part-Time/Seasonal Positions 119 113 (2) 111

TOTAL POSITIONS 308 305 3 308


Fiscal Year 2015

PERSONNEL RECAP

FY 2013 to FY 2015

A-45

Pay/Benefit Type

General Fund

MeteredParking

Utilities

Stormwater

TotalAmount

Salary & Wages

Elected Pay 30,000 - - - 30,000 Regular Pay 7,031,221 25,814 1,014,371 162,988 8,234,394 Additional Pay 97,528 - 785 120 98,433 Part-Time 731,664 97,554 - - 829,218 Overtime 506,006 1,000 102,270 2,100 611,376 Holiday 125,346 - - - 125,346 Subtotal Salary 8,521,765 124,368 1,117,426 165,208 9,928,767

FICA 642,088 9,513 85,422 12,627 749,650 General Pension 556,872 4,533 164,358 24,238 750,000 Police Pension 750,000 - - - 750,000 Fire Pension 610,000 - - - 610,000 ICMA Pension 13,148 - - - 13,148 Group Health 1,626,397 5,690 262,615 28,600 1,923,302 Group Life 43,012 243 6,296 1,000 50,551 Dental Plan 60,171 391 9,525 1,600 71,687 Workers' Comp. 178,495 989 19,350 2,665 201,500 Unemployment & Misc. 19,000 - - - 19,000 Subtotal Benefits 4,499,183 21,359 547,566 70,730 5,138,838

Total FY 2015 13,020,948 145,727 1,664,992 235,938 15,067,605 Total Percentage 86.4% 1.0% 11.1% 1.6% 100.0%

FY 2014 Budget 12,755,921 144,478 1,614,095 247,783 14,762,280 Change in FY 2014 265,027 1,249 50,897 (11,845) 305,325


Fiscal Year 2015

Budgeted Salaries and Benefits By Fund and Type

This table provides a summary of costs by Fund and type of salary and benefit.

Comparison of Personnel Budget Appropriations for FY 2015 to FY 2014

Benefits

A-46

Benefit Type Amount PercentFull-time & Elected Base Pay 8,264,394 54.8%Part-time 829,218 5.5%Overtime,Holiday, & Add Pay 835,155 5.5%FICA 749,650 5.0%Pensions 2,110,000 14.0%Health/Life/Dental 2,045,540 13.6%Unempl/Work Comp/Misc 233,648 1.6%Totals 15,067,605 100.0%


Fiscal Year 2015

Budgeted Salaries and Benefits by Benefit Type

Full-time & Elected Base Pay

54.8% Part-time

5.5%

Overtime,Holiday, & Add Pay

5%

FICA 5.0%

Pensions 14.0%

Health/Life/Dental 13.6%

Unempl/Work Comp/Misc

1.6%

BENEFIT TYPE

A Surfer’s Paradise


A-47

A Great Day on the Waves


A-48

GENERAL FUND

BUDGET

BUDGET SUMMARY


B-1

General Fund Budget SummaryFund Number: 001

2014 20152012 2013 Amended 2014 Approved

Actual Actual Budget Estimated Budget

AD VALOREM TAXES 6,348,123 6,352,122 6,519,019 6,635,692 6,945,627 LOCAL OPTION & UTILITY SERVICE TAXES 2,575,575 2,624,424 2,445,000 2,450,000 2,395,000 BUSINESS TAXES & PERMITS 1,794,463 1,683,511 1,711,768 1,740,543 1,712,168 INTERGOVERNMENTAL 1,192,734 996,764 1,086,600 1,127,378 1,263,308 CHARGES FOR SERVICES 4,842,196 4,917,090 5,178,057 5,049,673 5,152,657 FINES AND FORFEITURES 676,003 685,228 659,700 1,103,500 623,700 MISCELLANEOUS 222,269 99,734 3,988,520 3,963,912 147,620 OTHER RECEIPTS 1,625,146 1,510,057 1,606,773 1,936,773 1,587,893 TOTAL REVENUES 19,276,509 18,868,930 23,195,437 24,007,471 19,827,973 FUNDS FORWARD 6,541,580 6,784,738 6,725,656 6,725,656 5,075,181

TOTAL SOURCES 25,818,089 25,653,668 29,921,093 30,733,127 24,903,154

PERSONAL SERVICES 11,682,245 11,864,634 12,633,423 11,840,514 13,021,724 OPERATING 6,030,583 5,936,463 6,804,505 7,421,062 6,970,020 CAPITAL OUTLAY 844,259 612,726 6,237,524 6,074,024 2,355,765 DEBT SERVICE/OTHER 476,264 514,188 400,258 322,346 540,075 TOTAL EXPENDITURES 19,033,351 18,928,012 26,075,710 25,657,946 22,887,584 RESERVES 6,784,738 6,725,656 3,845,383 5,075,181 2,015,570

TOTAL USES 25,818,089 25,653,668 29,921,093 30,733,127 24,903,154


B-2 Fiscal Year 2015

SOURCES OF FUNDS

USES OF FUNDS

GENERAL

FUND

SOURCES OF FUNDS


B-3

General Fund Revenue Sources, Excluding Funds Forward

GENERAL FUND REVENUE SOURCES, EXCLUDING FUNDS FORWARD

Ad Valorem Taxes 6,945,627 35.0%Fines & Forfeitures 623,700 3.1%Other Taxes 2,395,000 12.1%Miscellaneous 147,620 0.7%Charges for Services 5,152,657 26.0%Business Taxes & Permits 1,712,168 8.6%Intergovernmental 1,263,308 6.4%Other Receipts 1,587,893 9.2%TOTAL SOURCES 19,827,973 100.0%

Ad Valorem Taxes continue to be the primary source of Revenue to the General Fund. Ad Valorem Taxes are now 35% of the total versus 28.2% last year.



Ad Valorem Taxes 35.0%

Fines & Forfeitures 3.1% Other Taxes

12.1%

Miscellaneous 0.7%

Charges for Services 26.0%

Business Taxes & Permits 10.6%

Intergovernmental 6.4% Other Receipts

8.0%

Fund: GeneralFund Number: 001

SOURCES OF FUNDS


Actual Actual Budget Estimated Budget TAXES

AD VALOREM TAXES0000-311. 10-00 Current 6,327,427 6,302,734 6,496,519 6,595,000 6,923,127 0000-311. 20-00 Prior Year Warrants 11,558 36,814 12,000 15,192 12,000 0000-311. 30-00 Interest & Penalties 9,138 12,574 10,500 25,500 10,500

SUBTOTAL AD VALOREM TAXES 6,348,123 6,352,122 6,519,019 6,635,692 6,945,627

LOCAL OPTION TAXES0000-312. 41-00 First Local Option Fuel Tax 458,735 408,959 400,000 400,000 395,000 2120-312. 52-00 Ins. Premium Tax - Police Pension 133,717 97,465 90,000 90,000 90,000 2820-312. 51-00 Ins. Premium Tax - Fire Pension 91,774 153,173 130,000 130,000 130,000

SUBTOTAL LOCAL OPTION TAXES 684,226 659,597 620,000 620,000 615,000

UTILITY SERVICE TAXES0000-314. 10-00 Electricity 1,123,824 1,206,461 1,090,000 1,090,000 1,090,000 0000-314. 20-00 Telecommunications 720,897 706,777 690,000 690,000 640,000 0000-314. 40-00 Natural Gas 46,628 51,589 45,000 50,000 50,000

SUBTOTAL UTILITY SERVICE 1,891,349 1,964,827 1,825,000 1,830,000 1,780,000

TOTAL TAXES 8,923,698 8,976,546 8,964,019 9,085,692 9,340,627

BUSINESS TAXES & PERMITS

LOCAL BUSINESS TAX3610-316 10-00 Local Business Tax 155,316 161,320 155,000 155,000 155,000 3610-316 20-00 County Business Tax 2,289 3,258 3,000 3,000 3,000

SUBTOTAL LOCAL BUSINESS TAX 157,605 164,578 158,000 158,000 158,000

BUILDING PERMITS3610-322. 10-00 Structural Permits 254,643 263,598 225,000 253,000 225,000 3610-322. 90-00 Miscellaneous Permits 972 1,081 800 1,000 1,000

SUBTOTAL BUILDING PERMITS 255,615 264,679 225,800 254,000 226,000




SOURCES OF FUNDS2014 2015

2012 2013 Amended 2014 ApprovedActual Actual Budget Estimated Budget

FRANCHISE FEES0000-323. 10-00 Electricity 1,116,122 987,689 1,050,000 1,050,000 1,050,000 0000-323. 40-00 Natural Gas 64,060 73,039 70,000 70,000 70,000 0000-323. 70-00 Solid Waste 165,610 158,209 175,000 175,000 175,000 0000-323. 90-00 Other 12,995 12,378 9,656 9,656 9,656 4170-323. 90-10 Beach Related Franchise 19,241 19,674 19,412 19,412 19,412

SUBTOTAL FRANCHISE FEES 1,378,028 1,250,989 1,324,068 1,324,068 1,324,068

OTHER TAXES & PERMITS2820-329. 30-00 Burn Permits 775 1,150 500 1,075 700 3610-329. 20-00 Adult Entertainment Licenses 2,440 2,115 3,400 3,400 3,400

SUBTOTAL OTHER TAXES & PERMITS 3,215 3,265 3,900 4,475 4,100

TOTAL BUSINESS TAXES & PERMITS 1,794,463 1,683,511 1,711,768 1,740,543 1,712,168

INTERGOVERNMENTAL REVENUE

FEDERAL GRANTS0000-331. 30-00 FEMA/State Reimbursements 144,941 - - - - 2120-331. 20-00 Police Block Grant 3,744 5,503 - - - 2120-331. 20-10 Vests & Other grants 2,975 1,488 3,000 3,000 3,375

SUBTOTAL FEDERAL GRANTS 151,660 6,991 3,000 3,000 3,375

STATE REVENUE SHARING PROCEEDS0000-334. 50-00 Economic Grants - - - 18,000 - 3110-334. 10-00 State Grants 78,337 8,092 100,000 100,000 175,433 0000-335. 12-10 Municipal Revenue Sharing Program 232,557 229,880 228,000 228,000 228,000 2820-337. 21-00 Capital Contribution from Brevard Co. - - - 10,554 140,000 0000-335. 14-00 Mobile Home Licenses 1,273 1,219 1,400 1,400 1,400 0000-335. 15-00 Alcoholic Beverage License Tax 34,431 32,813 31,000 35,000 35,000 0000-335. 18-00 Half-Cent Sales Tax 520,125 542,967 550,000 550,000 570,000 2820-335. 10-00 State Grants (ALS/BLS) 67,364 67,364 64,000 71,324 - 2820-335. 21-00 Firefighters Supplemental Comp. 6,000 6,000 6,000 6,900 6,900 3110-335. 12-20 Municipal Gas Tax 89,797 91,541 93,000 93,000 93,000 3110-335. 49-00 Motor Fuel Tax Rebate 11,190 9,897 10,200 10,200 10,200

SUBTOTAL STATE REVENUE SHARING PROCEEDS 1,041,074 989,773 1,083,600 1,124,378 1,259,933

TOTAL INTERGOVERNMENTAL REVENUE 1,192,734 996,764 1,086,600 1,127,378 1,263,308




SOURCES OF FUNDS


Actual Actual Budget Estimated Budget CHARGES FOR SERVICES

GENERAL GOVERNMENT0000-341. 90-10 Application Fees - Special Events 12,055 12,265 12,000 7,000 7,000 1110-341. 90-30 Sales of Maps, Copies 12,502 9,878 7,200 7,200 3,000 1110-341. 90-80 Election 790 30 50 50 220 2120-340. 10-00 Reimbursed Labor-Police 22,674 18,698 30,000 30,000 30,000 2820-340. 10-00 Reimbursed Labor-Fire Insp. 14,818 14,450 15,000 15,000 15,000 2820-341. 90-60 Plan Check Fees 7,578 13,203 10,000 25,000 10,000 3110-340. 10-00 Reimbursed Labor-Pub Wks 3,995 24,724 1,000 1,000 1,000 3610-341. 90-20 Petition Fees 8,316 4,961 5,000 6,800 5,000 3610-341. 90-30 Sales of Maps, Copies 733 218 500 250 500 3610-341. 90-40 Inspection Fees 635 455 600 2,210 600 3640-341. 90-10 Application Fees - Special Events 930 1,040 900 900 900 9000-341. 90-10 Special Events 435 751 1,000 1,000 1,000

SUBTOTAL GENERAL GOVERNMENT 85,461 100,673 83,250 96,410 74,220

PUBLIC SAFETY2120-342. 10-00 Accident Reports 1,828 2,978 2,500 1,500 2,500 2120-342. 90-10 Investigative Cost Recovery 34,449 33,379 40,000 30,000 30,000 2820-342. 50-10 Fire Safety Inspection 21,445 14,317 8,000 13,000 10,000 2820-342. 90-20 Fire Inspections - Special Events 3,676 2,588 1,500 1,500 1,500

SUBTOTAL PUBLIC SAFETY 61,398 53,262 52,000 46,000 44,000

PHYSICAL ENVIRONMENT3190-343. 30-00 Recycle Revenue 2,714 - 5,000 - - 3190-343. 40-00 Solid Waste Revenue 1,583,985 1,575,426 1,556,000 1,556,000 1,556,000 3190-343. 80-10 Late Fees 18,959 17,725 15,000 15,000 15,000

SUBTOTAL PHYSICAL ENVIRONMENT 1,605,658 1,593,151 1,576,000 1,571,000 1,571,000

TRANSPORTATION0000-344. 50-18 22 N. Atlantic Parking Lot 19,700 16,926 20,000 20,000 20,000 0000-344. 50-24 On-Street Parking 2,357 1,124 - - - 3110-344. 70-00 Hwy Lighting Maint Agrmnt 89,669 92,354 107,726 107,726 110,957 3150-344. 70-00 Maint of State Assets 11,042 14,874 14,874 14,874 14,874 4120-344. 50-12 Shepard Pk-Gate Rcpts 433,459 394,626 520,000 480,000 480,000 4120-344. 50-16 Fischer Pk-Automated Gate 63,551 65,592 100,000 85,000 85,000

SUBTOTAL TRANSPORTATION 619,778 585,496 762,600 707,600 710,831




SOURCES OF FUNDS


Actual Actual Budget Estimated Budget CULTURE/RECREATION

4110-347. 05-10 Gym Activity Fees 74,232 68,917 86,700 86,350 85,950 4110-347. 05-20 Prepaid Gym Fees 151 69 200 150 200 4110-347. 05-30 Daily Gym Fees 1,582 2,021 2,500 2,500 2,500 4110-347. 35-00 Vending Sales 2,275 1,965 2,000 1,500 1,000 4110-347. 45-00 Stadium/Sports Complex 6,149 6,021 7,000 7,000 7,000 4110-347. 60-00 Gym Rental 5,845 10,753 8,500 10,000 11,000 4130-347. 20-10 Pool Lessons 11,029 9,537 11,000 11,000 11,000 4130-347. 20-20 Pool Rental 23,831 59,099 38,000 33,000 38,000 4130-347. 20-30 Daily Pool Fees 38,806 36,480 34,000 34,000 34,000 4130-347. 20-40 Prepaid Pool Fees 5,795 6,467 5,000 5,500 5,000 4130-347. 20-60 Pool Activity Fees 19,971 21,487 6,000 20,000 20,000 4130-347. 20-70 Pool Merchandise 6,487 5,815 7,200 6,000 7,200 4130-347. 50-00 Pavilion 4,244 5,426 3,900 3,900 3,900 4160-347. 56-00 Auditorium Rental 15,514 16,072 15,000 15,000 15,000 4200-347. 10-10 Greens Fees 869,917 934,794 966,000 960,486 1,003,000 4200-347. 10-15 Cart Rental-Electric 596,515 612,482 680,400 625,951 660,000 4200-347. 10-20 Cart Rental-Hand 1,870 1,784 1,800 1,714 1,800 4200-347. 10-21 Golf Cart Advertising 208 - 1,000 - - 4200-347. 10-25 Surcharge 60,472 49,294 62,760 47,528 50,250 4200-347. 10-30 Driving Range 43,393 41,573 45,000 44,093 47,000 4200-347. 10-35 Prepaid Fees 79,156 70,382 65,000 69,344 70,000 4200-347. 10-45 Golf Clubs Rental 13,287 18,142 19,000 20,320 22,000 4200-347. 10-50 Merchandise Sales 178,803 181,187 190,000 182,918 192,064 4200-347. 10-55 Locker and Bag Storage 671 337 700 470 500 4200-347. 10-60 Restaurant Rental 6,320 3,846 8,000 6,527 7,000 4200-347. 10-65 Handicap Services 2,220 2,386 2,500 2,724 3,250 4200-347. 35-00 Vending Sales 3,047 3,177 4,000 3,121 3,500 4200-347. 70-72 Food Service 114,717 118,807 125,000 120,333 125,000 4200-347. 70-74 Beer Sales 127,313 134,403 138,000 139,994 151,000 4200-347. 70-75 Wine Sales 7,197 11,025 12,000 12,749 14,000 4200-347. 70-76 Liquor Sales 54,926 63,147 66,000 64,442 68,000 4200-347. 70-77 Other Beverage Sales 49,098 49,241 52,000 51,382 53,000

SUBTOTAL CULTURE/RECREATION 2,425,041 2,546,135 2,666,160 2,589,996 2,713,114

OTHER CHARGES FOR SERVICES2120-349. 10-00 Cost Sharing School Resource Officer 35,472 33,679 33,353 33,973 34,798 4120-347. 80-00 Lifeguard Services 9,388 4,694 4,694 4,694 4,694

SUBTOTAL OTHER CHARGES FOR SERVICES 44,860 38,373 38,047 38,667 39,492

4,842,196 4,917,090 5,178,057 5,049,673 5,152,657



TOTAL CHARGES FOR SERVICES


SOURCES OF FUNDS



FINES AND FORFEITURES

JUDGMENTS AND FINES2120-351. 10-00 Court Fines 35,056 35,065 35,000 35,000 35,000 2120-351. 30-00 Police Education 8,523 8,153 8,500 8,500 8,500

43,579 43,218 43,500 43,500 43,500

VIOLATIONS OF LOCAL ORDINANCES 4170-354. 10-10 Civil Citations/Bch. Rangers 8,125 100 8,000 2,200 2,000

2120-354. 10-10 Code Enforcement/Police 9,427 9,237 6,000 6,000 6,000 2120-354. 10-20 Code Enforcement/Red Light Enforcemt 603,665 566,799 568,000 1,045,600 540,000 2820-354. 30-00 Code Enforcement/Fire 200 - 200 200 200 3610-354. 10-00 Code Enforcement/Building 6,225 62,574 30,000 4,000 30,000 3610-354. 10-10 Civil Citations 4,782 3,300 4,000 2,000 2,000

SUBTOTAL VIOLATIONS OF LOCAL ORDINANCES 632,424 642,010 616,200 1,060,000 580,200

676,003 685,228 659,700 1,103,500 623,700



TOTAL FINES AND FORFEITURES

SUBTOTAL JUDGMENTS AND FINES


SOURCES OF FUNDS



MISCELLANEOUS REVENUES

INTEREST EARNINGS0000-361. 10-00 Interest on Pooled Funds 6,405 2,255 6,000 6,000 6,000 0000-361. 20-00 Interest on Investments 39,729 45,415 39,000 39,000 40,000 0000-361. 30-00 Interest - Interfund Loans 62,301 - - - - 0000-361. 90-00 Mkt Unrealized Gain/Loss (13,925) (49,185) - - -

SUBTOTAL INTEREST EARNINGS 94,510 (1,515) 45,000 45,000 46,000

SALES TAX COMMISSIONS0000-362. 00-00 Sales Tax Commissions 351 345 870 870 870

SUBTOTAL SALES TAX COMMISSIONS 351 345 870 870 870

SALE/LOSS FIXED ASSETS0000-364. 10-00 Insurance/Auction Proceeds 9,050 2,809 1,500 1,500 1,500

SUBTOTAL SALE/LOSS FIXED ASSETS 9,050 2,809 1,500 1,500 1,500

SURPLUS SALES AND SCRAP0000-365. 10-00 Sales of Scrap 487 1,377 200 200 200

SUBTOTAL SURPLUS SALES AND SCRAP 487 1,377 200 200 200

PRIVATE CONTRIBUTIONS0000-366. 20-00 Other 9,629 (11,579) - - - 2120-366. 10-20 Other - Police 350 645 300 300 400 2820-366. 20-10 Blood Pressure Donations 544 1,584 650 650 650 2820-366. 20-20 Other 250 2,176 5,000 5,250 - 4170-366. 20-00 Other 2,300 - - - -

SUBTOTAL PRIVATE CONTRIBUTIONS 13,073 (7,174) 5,950 6,200 1,050

OTHER MISCELLANEOUS REVENUES0000-369. 10-00 NSF Check Fee 292 180 - - - 0000-369. 30-00 Insurance Refunds 43,725 50,034 100,000 55,000 38,000 0000-369. 36-00 Insurance Proceeds - General 8 7,986 - - - 0000-369. 40-00 Collection Agencies & Other 20,345 1,741 10,000 12,650 10,000 2120-369. 90-10 Auction proceeds 119 - - - -

4200-369. 40-00 Other Misc. Revenue 15,352 14,370 - - - 9000-369. 40-00 Other 24,957 29,581 35,000 52,492 50,000 0000-384. 10-00 Loan Proceeds - - 3,790,000 3,790,000 -

SUBTOTAL OTHER MISCELLANEOUS REVENUES 104,798 103,892 3,935,000 3,910,142 98,000

TOTAL MISCELLANEOUS REVENUES 222,269 99,734 3,988,520 3,963,912 147,620




SOURCES OF FUNDS


Actual Actual Budget Estimated Budget OTHER RECEIPTS

INTERFUND TRANSFERS0000-381. 10-10 From Utilities 500,000 509,000 509,000 839,000 509,000 0000-381. 10-30 From Metered Parking 462,374 475,234 350,000 350,000 350,000 0000-381. 30-00 Repayment of Advances from CRA - - - - 24,520

SUBTOTAL INTERFUND TRANSFERS 962,374 984,234 859,000 1,189,000 883,520

CONTRIBUTIONS FROM ENTERPRISE OPERATIONS0000-382. 20-00 Svc Charges- Utility Fund 536,154 536,155 621,155 621,155 559,255 0000-382. 30-00 Svc Charges- Stormwater Fund 68,929 68,929 68,929 68,929 68,929 0000-382. 40-00 Svc Charges- Metered Parking 57,689 57,689 57,689 57,689 76,189

SUBTOTAL CONTRIB FROM ENTERPRISE OPS. 662,772 662,773 747,773 747,773 704,373

TOTAL OTHER RECEIPTS 1,625,146 1,647,007 1,606,773 1,936,773 1,587,893

TOTAL GENERAL FUND REVENUE 19,276,509 19,005,880 22,859,576 24,007,471 19,827,973

0000-389. 99-10 Appropriated Fund Balance 6,541,580 6,784,738 6,725,656 6,725,656 5,075,181

TOTAL SOURCES 25,818,089 25,790,618 29,585,232 30,733,127 24,903,154



FUNDS FORWARD


B-12

GENERAL

FUND

USES OF FUNDS


Fiscal Year 2015

B-13

General Fund Uses, Excluding Reserves

Personal Services 13,021,724 56.9%Operating 6,970,020 30.5%Capital Outlay 2,355,765 10.3%Debt Service/Other 540,075 2.4%

22,887,584 100.0%



GENERAL FUND USES, EXCLUDING RESERVES

TOTAL USES


Operating 30.5%


Debt Service/Other 2.4%

Personal Services expenditures continue to be the largest share of the total. The Fire Station construction project began in FY 2014 and will be completed in FY 2015.


SUMMARY OF EXPENDITURES2014

2012 2013 Amended 2014 2015Actual Actual Budget Estimated Budget

Commission 71,461 75,142 74,986 74,476 83,084 City Attorney 209,244 133,650 180,000 350,000 300,000 City Manager 305,629 268,372 328,673 334,871 383,225 Personnel/Risk Management 255,633 212,936 283,316 268,402 311,922 Clerk 184,581 175,295 192,526 197,568 208,989 Finance 606,320 618,073 687,350 658,138 747,422 Information Technology 559,371 594,482 791,737 713,025 1,389,374 TOTAL ADMINISTRATION 2,192,239 2,077,950 2,538,589 2,596,480 3,424,016

Police 4,182,384 4,167,367 4,559,977 4,689,400 4,424,279 Communications 593,109 662,166 668,857 690,109 745,845 Fire 2,922,802 2,969,216 3,362,257 3,123,990 3,315,264 TOTAL PUBLIC SAFETY 7,698,295 7,798,749 8,591,091 8,503,499 8,485,389

Field Operations 1,061,773 997,412 1,169,891 1,058,348 1,199,841 Building Maintenance 398,158 381,093 687,633 600,304 540,798 Grounds Maintenance 450,307 399,956 458,234 430,971 435,431 Fleet 687,452 709,328 1,121,629 1,111,255 1,054,968 Capital Improvements 188,136 224,623 4,241,000 4,240,000 745,354 Solid Waste 1,448,782 1,480,465 1,589,544 1,588,413 1,635,300 TOTAL PUBLIC WORKS 4,234,608 4,192,877 9,267,931 9,029,291 5,611,691

Planning, Zoning & Development 377,147 316,032 497,826 466,846 494,741 Inspections & Permits 304,556 287,375 324,720 227,592 240,438 TOTAL DEVELOPMENT SERVICES 681,703 603,407 822,545 694,438 735,180

Recreation Center 223,630 219,112 247,887 244,690 259,109 Beach-side Parks 216,219 224,564 236,939 218,650 225,421 Pool 337,292 352,589 797,038 812,379 397,730 Tennis 24,734 24,386 26,148 26,148 26,580 Skate Park 4,072 3,098 5,700 5,076 5,700 Auditorium 152,482 126,894 145,534 131,213 150,881 Beach Rangers 85,381 67,927 74,533 53,148 45,117 Golf 2,266,785 2,175,900 2,396,532 2,187,633 2,233,661 TOTAL RECREATION 3,310,595 3,194,470 3,930,312 3,678,938 3,344,200

Non-departmental 561,510 411,117 636,517 976,602 787,533 Disaster Recovery 300 23,103 - - - Transfer to CRA 28,828 78,320 91,658 35,346 48,730 Transfer to OPEB Trust 226,067 213,632 271,600 250,000 250,000 Debt Service 184,587 187,736 - - 200,845 TOTAL NON DEPARTMENTAL 1,001,292 913,908 999,775 1,261,948 1,287,108

TOTAL EXPENDITURES 19,118,732 18,781,361 26,150,242 25,764,594 22,887,584

City of Cocoa Beach Annual BudgetB-15 Fiscal Year 2015


B-16

Family Fun at Friday Fest

ADMINISTRATION

DETAIL BY DEPARTMENT Organization Chart Mission Statement

Goals and Objectives Operating Statistics & Performance Measures

Personnel/Capital Outlay Schedule

Uses of Funds


B-17



GENERAL FUND DEPARTMENT & DIVISION STRUCTURE

ADMINISTRATION

COMMISSION

CITY MANAGER CITY ATTORNEY

PERSONNEL

FINANCE

CITY CLERK

INFORMATION TECHNOLOGY

Marketing & Economic Development

Fund: GeneralFund Number: 001 Administration Expenditure Summary

SOURCES OF FUNDS



CHARGES FOR SERVICES 13,292 9,908 7,250 7,250 3,220 TOTAL REVENUE 13,292 9,908 7,250 7,250 3,220

USES OF FUNDS

PERSONAL SERVICES 1,457,000 1,399,327 1,510,318 1,461,236 1,959,602 OPERATING 691,979 342,851 830,939 980,312 1,084,014 CAPITAL OUTLAY 6,478 29,544 160,332 117,932 339,900 OTHER 36,782 34,500 37,000 37,000 40,500 TOTAL EXPENDITURES 2,192,239 1,806,222 2,538,589 2,596,480 3,424,016




B-20

Cocoa Beach Pier


B-21

COMMISSION

Mission

Maintain a low-density residential and family-oriented resort community with paramount consideration given to the health, safety, welfare, comfort, and quality of life for all our citizens.

Duties

♦ Provide for the performance of all duties and obligations imposed on the City by law.

♦ Appoints the City Manager, City Attorney and various board members.

Tasks, Programs and Responsibilities

Regular Commission meetings are held on the 1st and 3rd Thursday of each month beginning at 7:00 p.m. in the Commission Room at City Hall. A Work Session devoted to the Budget, is held in July to get input at an early stage of Budget preparation. In accordance with State law, two (2) Public Hearings are held on the Budget before its adoption. Other work sessions are scheduled as needed. Regular Commission meetings, Special Commission meetings and Work Sessions are open to the public. Commissioners attend inter-governmental meetings and serve on various City, County, State and National Boards and Committees to represent the City and give input into the laws and regulations that govern our everyday lives. Community functions attended by the City Commission provide an opportunity to address citizens in group settings as well as on a one-to-one basis. Commissioners represent the City at civic organization meetings to address issues of mutual interest and to promote the greater good for the community.

City of Cocoa Beach Annual Budget B-22 Fiscal Year 2015

CITY OF COCOA BEACH FISCAL YEAR 2015 BUDGET

PRIORITY ISSUES FUND: General DEPARTMENT: Commission The City Commission individually completed documents to indicate those items they felt were priority issues for consideration as the City prepared the FY 2015 Budget. The following is a summary of those items listed under one of the following enduring goals:

Ensure a safe city.

Deliver effectively the services that Cocoa Beach Citizens need, want, and

are willing to support.

Maintain a low-density residential and family friendly resort-oriented community where Citizens and visitors can find and afford the values, services, and lifestyles they seek.

Maintain effective stewardship of Cocoa Beach’s significant natural

resources.

Build and maintain a healthy business climate.


OPERATING STATISTICS AND PERFORMANCE MEASURES


B-23

FUND: General

DEPARTMENT: Commission

The following table presents operating statistics and performance measures compiled from established data bases and internal documents. Information for 2014 has been estimated, for 2015 it has been projected. Meaningful benchmark targets are provided for comparison purposes where appropriate.

Actual

2012 Actual 2013

Estimate 2014

Projection 2015

Benchmark Targets & Notes

Operating Statistics: City population 11,233 11,259 11,240 11,214 Same figure as that for state

shared revenue. Final Taxable value (billions)

$1.307 $1.319 $1.375 $1.460 See note below

Millage Rate 5.0240 5.0240 4.9798 4.9798 10 mil maximum per state

law. Performance Measures: Outstanding debt per capita

$1,206 $2,036 $2,036 TBD* See note below*

Outstanding debt as percentage of personal income

2.99% 3.03% 3.03% TBD* See note below*

Comments: Taxable values have been strongly influenced by Amendment #1 and the economic downturn. Final taxable value is determined after Valuation Adjustment Board (VAB) meetings. Note that a drop in the value of the tax roll will raise the millage rate, even if total tax revenue does not increase. The final gross taxable value for FY 2015 increased over FY 2014 by about six percent (6%). The City has three (3) external debt obligations. The first obligation is a bank loan for the construction of the new fire station scheduled to be completed in FY 2015. The other two obligations are a bank loan to refinance the original Clean Water State Revolving Fund Loan for the 2004 sewer plant improvements; and a second Clean Water State Revolving Fund Loan secured for sanitary sewer system improvement projects. *Figures from FY 2013 CAFR.

B-24

DEPARTMENT: Commission

BUDGET CHANGE BUDGETPOSITION TITLE: 2014 2015Mayor 1 - 1 Commissioner 4 - 4 TOTAL 5 - 5

TOTAL PERSONAL SERVICES 5 - 5

DESCRIPTION AMOUNT

-


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS

CAPITAL OUTLAY SCHEDULE

TOTAL

NONE SCHEDULED FOR FY 2015

Elected officials are carried as General Government employees for payroll purposes, but are excluded from the figures in the FTE calculations.

Fund: General Department: CommissionAccount Code: 001-0110-511. Division: Administration

USES OF FUNDS


Actual Actual Budget Estimated BudgetPERSONAL SERVICES

11-10 Elected & Appointed 30,200 30,500 30,000 30,000 30,000 21-00 FICA Taxes 2,318 2,295 2,296 2,296 2,296 24-00 Workers Compensation 16 101 20 110 118

SUBTOTAL PERSONAL SERVICES 32,534 32,896 32,316 32,406 32,414

OPERATING40-00 Travel & Per Diem 1,630 1,716 2,600 2,000 2,600 48-00 Promotional Activities 2,276 1,941 3,910 3,910 3,910 51-00 Office Supplies - 44 180 180 180 54-10 Publications & Memberships 4,450 4,730 5,380 5,380 5,380 54-20 Training & Education 189 1,315 1,100 1,100 1,100

SUBTOTAL OPERATING 8,545 9,746 13,170 12,570 13,170

TRANSFERS83-00 Other Grants & Aids 30,382 32,500 29,500 29,500 37,500

SUBTOTAL TRANSFERS 30,382 32,500 29,500 29,500 37,500

TOTAL COMMISSION ADMINISTRATION 71,461 75,142 74,986 74,476 83,084




CITY BOARDS MISSION STATEMENT


B-26

FUND: N/A

DEPARTMENT: N/A

Advisory Boards are an important part of City government and offer an opportunity for residents to help in the operation and improvement of their community. The City Charter provides that appointees be electors (voters) of the City, selected “from the generality of citizens whose personal and private interest are not likely to conflict with the general public interests.” The City actively solicits applications from residents who wish to serve on Boards. The Advisory Boards are:

Board of Adjustment Considers appeals of administrative decisions in

enforcement of the Zoning Ordinance and grants special exceptions and variances when justified, according to regulations.

Code Enforcement Board Renders decisions on violations of City Codes, in accordance with City Ordinances and State Statutes.

Planning Board Serves as the Comprehensive Planning Agency and assures that development complies with the City’s Comprehensive Plan.

Library Board Advises the City Commission regarding Brevard County library policies and procedures. Serves as an advocate for improved services and facilities.

Waterways & Wildlife Advisory Board Provides recommendations pertaining to all waters within and surrounding the City. Concerns include enhancing the waterways, public safety on the water, preservation of environmentally sensitive areas, as well as maintenance of canals and channels.

Fiduciary Boards oversee funds held in trust for others. Each board membership is a combination of members elected by the employees of the respective plans & appointed by either their respective Board or the Commission.

General Employee Pension Board Board Members are trustees conducting the business of

the trust for their respective Plans. This includes:

♦ Attending meetings ♦ Establish policies to conduct Board business ♦ Oversight role with regard to investment managers

(e.g. ensure investment policy followed) ♦ Pay benefits to eligible recipients ♦ Pay the expenses of the trust ♦ File required reports with various agencies ♦ Make recommendations to the Commission

(as necessary)

Police Pension Board Firefighter Pension Board


B-27

CITY ATTORNEY

Primary Mission

To act as the primary legal advisor to, and attorney and counselor for, the City staff and those charged with governance in matters relating to their official duties.

Additional Missions

♦ Furnish legal opinions on any questions of law to the City Commission, City Manager, Department Heads and various City boards.

♦ Provide legal assistance in the drafting and implementation of new ordinances

and/or revisions to existing ordinances. ♦ Inform staff and elected officials of new laws and judicial opinions that could

impact the City of Cocoa Beach.

Tasks, Programs and Responsibilities As requested by the Contract Administrator1, the City Attorney:

♦ prepares ordinances and resolutions for consideration by the Planning Board and City Commission and performs such other professional duties as may be required.

♦ attends Commission meetings and other board meetings, providing ready legal

counsel and guidance.

♦ assists staff in application and interpretation of the City Code of Ordinances and Land Development Regulations.

♦ reviews all proposed land development regulations, ordinances and resolutions

developed by staff for legal sufficiency and advises staff accordingly so as to limit legal liabilities associated with proposed actions.

♦ reviews lawsuits filed against the City of Cocoa Beach and provides advice and

counsel on the appropriate handling for those lawsuits.

♦ files lawsuits on behalf of the City of Cocoa Beach and, as necessary, represents the City in court proceedings.

♦ reviews City contracts for legal sufficiency.

1 The City Attorney is retained under a work-unit rate contract. The City Manager is the Contract Administrator.


B-28

CITY OF COCOA BEACH FISCAL YEAR 2015 BUDGET GOALS AND OBJECTIVES

FUND: General DEPARTMENT: City Attorney Goal: Provide legal guidance to City staff to minimize the City’s legal exposures.

Objectives:

♦ As requested, review all proposed ordinances and resolutions for potential legal exposures and legal sufficiency.

♦ As requested, draft ordinances and resolutions for consideration by staff and/or

City Commission. ♦ Monitor the agenda for City Commission meetings and alert the City Manager and

City Commission to any legal issues. ♦ As requested, attend and participate in City Commission meetings, offering legal

guidance and direction as appropriate. ♦ Keep abreast of new legislation, changes to existing legislation and/or recent

judicial renderings and advise City staff on actions required to comply with such changes.

♦ Be available to consult with the City Commissioners and staff regarding policies

and procedures. ♦ As requested, review legal contracts between the City and outside parties.

Goal: To execute legal proceedings on behalf of the City. Objectives:

♦ As requested, defend the City’s interest in legal matters in which the City is a defendant.

♦ As requested, pursue legal action against third parties on legal matters in which the

City of Cocoa Beach is a plaintiff. ♦ As requested; advise staff, on legal options available to City on matters involving

legal disputes.



______________________________________________________________________________________ City of Cocoa Beach Annual Budget

Fiscal Year 2015 B-29

FUND: General

DEPARTMENT: City Attorney


Actual

2012 Actual 2013

Estimated 2014

Projection 2015


Operating Statistics: Payments for Services (thousands)

$196.1 131.6 350.0

300.0 Payments to City Attorney’s law firm

Other legal expenses (thousands)

15.7 44.7

51.5 46.5 Payments to other attorneys

Total legal cost budget (thousands)

$211.8 176.3 401.5 346.5

Performance Measures: Not applicable for contract work.

Comments: Beginning in FY 2012 an appropriation was made to retain an attorney to litigate Red Light violations on behalf of the City. This program is scheduled for re-evaluation in January 2015. Legal fees associated with the demolition of the Glass Bank are the primary reason for the increase in payments to the city attorney in FY 2014 and FY 2015. This project should be completed in FY 2015. In FY 2013, all three unions (LIUNA, FOP, and IAFF) signed one year agreements. The City is beginning negotiations with all three unions for the period October 1, 2014 to September 30, 2017. Accordingly, appropriations are included for legal expenses associated with these contract negotiations.

DEPARTMENT: City Attorney

POSITION TITLE: BUDGET CHANGE BUDGET2014 2015

TOTAL PERSONAL SERVICES - - -

DESCRIPTION AMOUNT

-



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

There are no personnel positions assigned to this department. This is a contracted function.


Fund: General Department: City AttorneyAccount Code: 001-0310-514. Division: Administration

USES OF FUNDS



OPERATING31-00 Professional Services 208,774 133,650 180,000 350,000 300,000 31-01 Electric Franchise Fees 470 - - - -


TOTAL CITY ATTORNEY 209,244 133,650 180,000 350,000 300,000




B-32

Beach Clean-up


B-33

CITY MANAGER

Primary Mission As administrative head of the municipal government, the City Manager directs the day-to-day operations of the City government. While the mission of the City Commission is to set policy, it is the City Manager’s responsibility to carry out the policies established by the City Commission including enforcement of municipal laws and ordinances, and the efficient and economical management of all municipal services.

Additional Missions

♦ Recommends additions, deletions or changes to the City Code of Ordinances. ♦ Coordinates the City’s activities, plans and objectives with those of other

municipalities, Brevard County, the State of Florida and agencies of the Federal government.

♦ Responsible for annual and long-range planning and fiscal management of City government.

♦ Long-range planning for delivery of services, management of infrastructure and capital replacement.

♦ Emergency operations and disaster planning and management. ♦ Establish and maintain an effective public relations/information program. ♦ Seek out and apply for needed grants.


The City Manager reports directly to the City Commission. The Office of the City Manager prepares agendas and meeting materials for City Commission meetings and informs City Commissioners on issues of importance as they occur. City department directors report directly to the City Manager. The City Manager monitors the plans and activities of each department and the services to the public. The City Manager responds to inquiries, issues and complaints, and resolves issues in accordance with the City Code of Ordinances and Land Development Code. The City Manager is a liaison between City departments and the various boards and the Commission. The City Manager represents the City and addresses various civic organizations, agencies and schools on City operations, programs and projects. The City Manager attends some social functions to keep in touch with citizens and to hear their concerns. The City Manager monitors legislative, regulatory and judicial changes and assesses their effects on the municipal operations of the City and recommends actions and activities accordingly. The City Manager’s office includes the Marketing/Economic Development Director, whose mission is to develop and administer a comprehensive marketing and economic development strategy for the city, and to deliver a positive public relations/information program and to identify, evaluate, assemble and submit requests for public and private grants.



______________________________________________________________________________________ City of Cocoa Beach Annual Budget

Fiscal Year 2015 B - 34

FUND: General

DEPARTMENT: City Manager


Actual 2012

Actual 2013

Estimate 2014

Projection 2015


Manpower Full time positions 191 189 192 197 Budgeted 185 185 192 197 Actual Part –time/seasonal positions

104 119 113 111 Budgeted

102 115 113 111 Actual

Comments: The City has basically maintained FY 2007 service levels while steadily reducing the number of full time employees from 215 in FY 2007 to 197 projected for FY 2015. Although the number of full time employees has increased in the last few years, by combining responsibilities in authorized full-time positions, full time authorizations are well below FY2007 slots and service levels continue to be maintained. The number of part-time employees has increased primarily due to the implementation of the Beach Management Program in FY 2012.


B-35


FUND: General DEPARTMENT: City Manager Goal: Ensure a Safe City

Actions:

♦ Ensure a safe city by protecting people and property ♦ Provide safe, sufficient, and reliable drinking water, wastewater treatment, solid

waste disposal, and storm water systems. Goal: Deliver effectively the services that Cocoa Beach Citizens need, want, and are

willing to support.

Actions: ♦ Continue to provide responsive, efficient, customer oriented services to fee payers. ♦ Develop, acquire, and/or implement the tools, services, and capabilities for the city

to become a digital city. ♦ Initiate participation in national performance benchmarking for comparison with

other jurisdictions. ♦ Implement process improvement projects to reduce processing time and costs. ♦ Maintain staffing at levels equal to comparable communities. ♦ Maintain employee compensation and benefit packages at a level on par with the

public service sector of the market in Brevard County, FL. ♦ Develop and implement an employee recruiting and retention program to ensure

the city attracts and retains quality employees. ♦ Continue recognition from the Government Finance Officers Association (GFOA)

for excellence in budgeting and financial reporting. ♦ Request the City Commission appropriate the necessary revenue in the City’s

annual budget to fund the tasks of the strategic plan. Goal: Maintain a low-density residential and family friendly resort-oriented community

where citizens and visitors can find and afford the values, lifestyles, and services they seek.

Actions:

♦ Promote the value and attraction of Cocoa Beach. ♦ Maintain the City’s Comprehensive Development Plan. ♦ Update the City’s Land Development Code to ensure that it is responsive to

changing conditions. ♦ Provide an efficient transportation system with safe streets and multi-modal

alternatives of transportation. ♦ Provide diverse recreational, educational, and cultural opportunities that enrich the

lives of our citizens and visitors.


B-36

Goal: Maintain effective stewardship of Cocoa Beach’s significant natural resources.

Actions: ♦ Establish effective measures to protect, and where necessary, restore key natural

resources within and around the City of Cocoa Beach. Goal: Build and maintain a healthy business climate Tasks:

♦ Identify the supply of commercial property available and maintain a web-based inventory, including infrastructure available, links to local realtors, links to the City’s Development Services Department, and links to regional and state economic development agencies.

♦ Promptly respond to information requests from the Space Coast Economic Development Commission (EDC), local realtors, small businesses, and other prospects.

♦ Stimulate business and development opportunities through participation in the Space Coast EDC’s Simplified Nimble Accelerated Permitting (S.N.A.P.) program.

♦ Establish and maintain strong liaison with other cities and government bodies and with agencies and commissions sharing mission space in economic development.

♦ Maintain and re-develop a readily identifiable downtown core that is unique and vibrant with a mixture of residential, entertainment, housing, specialty shops, offices, and other uses.

♦ Create incentives, such as property tax abatements and façade grants, for qualifying businesses that create jobs in Cocoa Beach.

♦ Maintain membership in the Space Coast EDC. ♦ Maintain membership in the Cocoa Beach Regional Chamber of Commerce. ♦ Maintain an effective marketing and economic development program within city

government.

DEPARTMENT: City Manager


FULL-TIMECity Manager 1 - 1 Executive Assistant 1 - 1 Economic Development Director 1 - 1 TOTAL FULL-TIME 3 - 3


DESCRIPTION AMOUNT

-



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

NONE SCHEULED FOR FY 2015

Fund: General Department: City ManagerAccount Code: 001-0410-512. Division: Administration

USES OF FUNDS



12-12 Regular 222,711 190,335 227,756 227,767 243,922 12-15 Additional Pay 2,960 3,810 4,200 4,200 4,200 13-10 Part Time 4,817 - - - - 14-00 Overtime 501 267 500 500 - 21-00 FICA Taxes 16,823 14,764 17,423 17,423 18,660 22-10 General Employees Pension 15,189 16,880 17,613 17,613 15,434 22-40 Deferred Compensation 11,725 12,810 12,700 12,700 13,148 23-10 Group Hospitalization 15,377 20,533 29,489 21,750 23,215 23-20 Group Life 811 978 1,460 1,460 1,460 23-30 Dental Plan 838 1,689 2,189 2,189 2,189 24-00 Workers Compensation 472 376 603 603 446


OPERATING31-00 Professional Services - - - 13,465 50,000 40-00 Travel & Per Diem 4,578 1,650 2,000 2,000 2,000 48-00 Promotional Activities 211 79 190 190 190 51-00 Office Supplies 220 339 350 350 350 52-50 Other Supplies 181 223 100 100 100 54-10 Publications & Memberships 1,166 950 1,000 1,111 1,111 54-20 Training & Education 649 689 3,600 3,950 3,800


TRANSFERS83-00 Other Grants & Aids 6,400 2,000 7,500 7,500 3,000


TOTAL CITY MANAGER 305,629 268,372 328,673 334,871 383,225




B-39

PERSONNEL / RISK MANAGEMENT

Primary Mission

To develop, deliver and maintain progressive personnel management programs and services to attract and retain a highly qualified, well-trained and productive work force.

Additional Missions ♦ To develop, maintain and administer Personnel policies, practices and procedures. ♦ To maintain a fair, equitable and competitive compensation program. ♦ To maintain progressive and cost-effective employee benefit plans. ♦ To maintain a drug-free workplace, free of safety hazards and harassment. ♦ To ensure compliance with employment laws and regulations. ♦ To negotiate collective bargaining agreements and resolve grievances. ♦ To maintain an effective Equal Opportunity Program. ♦ To coordinate all Workers’ Compensation claims. ♦ To administer all insurance programs and settlement of claims against the City.


The Personnel Director is directly responsible for the Personnel and Risk Management functions. The Personnel Department maintains and enforces City Personnel Rules and Regulations and recommends changes to Personnel Rules & Regulations. The Personnel Director advises the City Manager on personnel & risk management issues, analyzes employee benefit and compensation trends and recommends adjustments and makes recommendations on City budget items pertaining to staffing and related expenses. The Personnel Director handles all matters dealing with unions, collective bargaining and grievance hearings. The Personnel Director is responsible for the administration of City liability, property and special risk insurance programs. Such responsibilities include preparation of RFP’s as necessary to secure competitive insurance coverage, coordination of lawsuits involving claims of damages by third parties, and investigation and settlement of minor claims against the City. The Personnel Department is the custodian of all personnel records and files, creates and maintains all position descriptions and manages the employee performance evaluation program. The Personnel Department is responsible for management and supervisory training and development, administration of employee discipline issues, and employee relations including counseling and employee assistance. The Personnel Department posts and advertises for open positions, performs recruiting and selection for open positions, interviews and screens applicants, processes new hires, transfers and terminations, and administers drug screening and fitness-for-duty medical exams. The Personnel Department is responsible for administration of all employee benefit plans including health and life insurance, monitors third-party benefit providers to ensure delivery of quality service and coordinates all Workers Compensation claims.

CITY OF COCOA BEACH FISCAL YEAR 2015

BUDGET GOALS AND OBJECTIVES


B-40

FUND: All DEPARTMENT: Personnel / Risk Management Goal: To maintain a highly motivated and productive workforce through sound hiring

practices, effective management practices and equitable administration of personnel policies, practices and procedures.

Objectives:

♦ Continue enhanced communications to employees on accomplishments and achievements.

♦ Maintain labor relations with the three unions through fair and balanced collective bargaining and union contract management.

♦ Continue to develop management and supervisory skills through training and education.

♦ Continue to encourage employee development through training and education programs and tuition reimbursement for college coursework.

♦ Review and update Personnel Rules & Regulations Manual, as necessary. ♦ Continue emphasis on personal character and high qualifications for new hires and

promotions. ♦ Maintain staffing levels equal to those of comparable communities.

Goal: To attract and retain highly motivated and well-qualified staff through effectively

designed and competitive compensation and benefit plans. Objectives:

♦ Continue to monitor the marketplace to ensure that compensation and benefits are competitive.

♦ Continue to communicate the value of employee benefit programs through annual benefit statements and informational articles on benefits.

Goal: To protect the City of Cocoa Beach from financial and property loss through an

effective Risk Management program.

Objectives: ♦ Continue to monitor the workplace and City facilities, programs and properties for

potential hazards and/or loss exposures and to mitigate exposures through loss avoidance, loss control and loss prevention.

♦ Continue to provide comprehensive insurance coverage for all City facilities. ♦ Continue to manage outstanding claims, settle small claims and defend claims of

questionable liability. ♦ Continue to promote safe work procedures through training, field audits and safety

committee meetings. ♦ Continue to monitor the progress of outstanding workers’ compensation claims.



______________________________________________________________________________________City of Cocoa Beach Annual Budget B-41 Fiscal Year 2015

FUND: All Funds

DEPARTMENT: Personnel


FY2012 Actual

FY2013 Actual

FY2014 Projected

FY2015 Budget

Full-time (FT) positions

Authorized 191 189 192 192 Terminations 18 13 18 15 Filled at end of FY 185 185 185 186 Vacant at end of FY 6 5 4 5

Part-Time & Seasonal Authorized 113 113 112 111 Filled at end of FY 66 72 68 70

Performance Measures Vacancies / FT positions 3% 3% 3% 3% Target is 3% or less Terminated / FT positions 9% 7% 8% 7% Target is 15% or less Average service time (yrs) Active Full-time employees 11.0 11.0 11.0 11.0 Target is 8 years or more Terminating employees 10.0 11.0 10.0 10.00 Target is 5 years or more Terminated vs FT positions 10% 9% 10% 10% Target is 20% or less Health Insurance City’s rate increase 8.0% 5.0% 8% TBD Market rate or less Market’s rate increase 5.4% 8.5% 7.5% TBD

Workers Comp experience rating 1.02 1.41 1.25 1.00 1.00 or less Workers’ Comp Claims 18 16 12 15 18 or less Workers Comp Claims > $10,000 3 2 2 3 3 or less Liability Claims > $10,000 1 1 1 1

Staffing strategy continues to emphasize selective reduction in full-time staff through attrition due to declining property tax income and increasing employee benefit costs, primarily pension and health insurance costs. At the same time, retention of key employees in whom the City has invested in training and educational is critical to maintaining institutional knowledge. A plan to address these issues through collective bargaining is in place with possibility of introduction of tiered benefits for new hires.

DEPARTMENT: Personnel


FULL-TIMEPersonnel Director 1 1 Executive Assistant 1 - 1 Risk Manager 1 - 1 TOTAL FULL-TIME 3 - 3


DESCRIPTION AMOUNT

-



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL


Fund: General Department: PersonnelAccount Code: 001-0510-513. Division: Administration

USES OF FUNDS



12-12 Regular 156,172 100,231 113,040 110,040 130,285 21-00 FICA Taxes 11,592 7,423 8,710 8,710 9,967 22-10 General Employees Pension 24,589 27,327 28,512 28,512 18,153 23-10 Group Hospitalization 25,323 19,921 26,968 25,572 36,587 23-20 Group Life 587 392 756 756 756 23-30 Dental Plan 954 833 1,171 1,171 1,171 24-00 Workers Compensation 298 152 381 381 223


OPERATING31-00 Professional Services 32,834 48,131 81,114 72,114 90,170 40-00 Travel & Per Diem 33 2,619 3,560 3,242 4,760 41-00 Communications Services 81 470 2,440 1,240 2,350 51-00 Office Supplies 963 1,074 1,000 1,000 1,000 54-10 Publications & Memberships 933 968 1,360 1,360 1,350 54-20 Training & Education 1,274 3,395 14,304 14,304 15,150


TOTAL PERSONNEL 255,633 212,936 283,316 268,402 311,922



The Newly Renovated Olympic-Sized Pool Photos by Malcom Denemark and Sara Williams

Serious Competition and Serious Fun




B-45

CITY CLERK

Primary Mission

The Clerk Office’s mission is: Commitment to consistent, timely, professional and courteous service.

Additional Missions

♦ Provide convenient access to City information and public records. ♦ Accurately record, preserve and promote the City’s history. ♦ Provide administrative support to City Boards and City Commission. ♦ Serve customers in an impartial manner and within reasonable time. ♦ Efficiently administer the City’s elections.


Record Management - The City Clerk's Office guides, administers and monitors the City's Records Management Program. This includes ensuring compliance with applicable State laws, undertaking record inventories, destroying records that have met retention schedules, assisting in indexing of records, applying consistent record management practices, providing training, coordinating public records requests, and web-enabling records to make them accessible. Election services - The City Clerk’s Office is the election official responsible for the administration of the municipal elections. This process entails knowledge of laws, calendaring, advertising, qualifying candidates running for office, acting as a depository for candidates’ financial information, providing voting information to residents, posting election information on the City’s website, and coordinating the elections with the Brevard County Supervisor of Elections. Contract Management - The City Clerk's Office manages the contracts for the following services:

- mail services to City Hall, and - off-site records storage.

The Clerk’s office, attests to City contracts, stores all contracts, posts them on the Intranet, sends insurance and contract renewal reminders to City Departments. Support Services/Customer Support - The City Clerk's Office is challenged with the need to have knowledge of legal requirements, rules, regulations, functions and activities of the City. The Department provides notary services, issues solicitor licenses, maintains the City’s two websites, and the Intranet website. Administrative support is also provided to City Boards, the Community Redevelopment Agency, and the City Commission.

DEPARTMENT: City Clerk


FULL-TIMECity Clerk 1 - 1 Assistant to the City Clerk 1 - 1 TOTAL FULL-TIME 2 - 2


DESCRIPTION AMOUNT

TOTAL -



PERSONNEL SCHEDULE

NUMBER OF POSITIONS





City of Cocoa Beach Annual Budget Fiscal Year 2015 B-47

FUND: General

DEPARTMENT: City Clerk


Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Meetings recorded 100 105 105 105 All City board meetings are

recorded Commission & CRA Minutes transcribed

30 44 40 40 CRA added beginning with FY 2013

Ordinances adopted 9 9 12 12 Resolutions adopted 20 26 25 25 Records destroyed (boxes) 80 323 145 150 (Box = 16” x 13”)

Solicitor licenses issued 7 5 5 5 Political sign permits 24 0 24 0 Records Requests

41 70 70 70 Lien Searches 187 N/A N/A N/A Removed in FY 2013

Function assumed by the office of the City Manager

Public Records Requests completed within 24 hours

N/A N/A 40 40 Added beginning with FY 2014

Performance Measures:

Ratio of records destroyed to records stored

10.0% 21.0% 10.0% 10.0% Target is 10%.

Record series digitized 6 6 6 6 A record series is a group of related records in a single filing system. Agendas and Minutes, Ordinances, Resolutions, Meeting Packets and Contracts are scanned as they are approved and adopted.

Comments: Consistent effort is being undertaken to digitize records. Operating expenditures as a percentage of the total governmental operating costs budget, reflects that operating costs for this department have remained fairly constant and below budget.



B-48

FUND: General DEPARTMENT: City Clerk Goal: Promote an efficient Records Management Program and maintain and provide

access to public records as mandated by law. Objectives:

♦ Remain updated on, and comply with State/City Records Management regulations. ♦ Provide and coordinate Records Management training to City Staff and assist with

records management processes. ♦ Scan and Web-enable records so as to provide for transparency. ♦ Manage the storage of off-site records. ♦ Promptly process public records requests.

Goal: Provide quality customer service. Objectives:

♦ Utilize technology to deliver customer service. ♦ Maintain the City’s Web pages with current and accurate information. ♦ Respond to service requests within 24 hours, 95% of the time. ♦ Create awareness of City services by participating in programs such as the Citizen’s

Academy.

Goal: Provide comprehensive support to the City Commission, the Community Redevelopment Agency, and Advisory Boards. Objectives:

♦ Assemble Agendas, Packets and Minutes within the procedural required time. ♦ Schedule the recording of all meeting for recording on the Web, and Web-enable

Agendas, Minutes, Meeting Packets. ♦ Advertise Ordinances and Codify adopted Ordinances in a timely fashion. ♦ Provide Orientations for new Board members. ♦ Coordinate the Financial Disclosure requirements for yearly, conflict of interest and

gift disclosure filings. ♦ Conduct research, as needed. ♦ Keep accurate records of official actions.

Goal: Coordinate City Election Objectives:

♦ Advertise City Election and Qualifying Period. ♦ Assist Candidates running for office with candidate packets, answering inquiries and

collecting for posting of treasurer reports. ♦ Process political signs. ♦ Coordinate election with Supervisor of Elections, and post the election results.

Fund: General Department: City ClerkAccount Code: 001-1110-513. Division: Administration

USES OF FUNDS



12-12 Regular 94,978 93,286 95,776 94,200 107,952 14-00 Overtime - 706 800 800 776 21-00 FICA Taxes 7,164 6,930 7,327 7,327 8,258 22-10 General Employees Pension 15,378 17,090 17,831 17,831 14,767 23-10 Group Hospitalization 10,655 15,695 12,888 19,506 20,585 23-20 Group Life 520 496 557 557 557 23-30 Dental Plan 682 650 781 781 781 24-00 Workers Compensation 172 225 220 220 184


OPERATING31-00 Professional Services - - 400 400 - 34-40 Support Services 25,623 12,018 13,100 13,100 16,400 40-00 Travel & Per Diem 314 11 500 500 900 41-00 Communications Services 21,977 22,316 28,806 28,806 27,053 49-00 Other Current Charges 1,404 1,553 3,500 3,500 3,300 51-00 Office Supplies 4,719 535 3,500 3,500 3,150 54-10 Publications & Memberships 945 666 1,090 1,090 790 54-20 Training & Education 50 3,118 5,450 5,450 3,536


TOTAL CITY CLERK 184,581 175,295 192,526 197,568 208,989




B-50

Manatee Observation Dock at Country Club

and Manatee Mother and Calf


B-51

FINANCE

Primary Mission

To record and monitor all financial transactions of the City in the most efficient and effective manner.

Additional Missions

♦ Provide timely and accurate financial reports. ♦ Maintain proper controls over the collection and recording of revenues. ♦ Maintain secure custody of cash and investments. ♦ Provide budgetary control and long-range financial planning. ♦ Maintain inventory records on City property. ♦ Maintain a data system for utilities services and associated billing ♦ Reconcile third party utility billing to financial accounts ♦ Collections of all accounts due. ♦ Proper recording of all transactions ♦ All accounting related to the various funds used by the City.


The Finance Department is responsible for:

• Processing and distribution of the City’s payroll, • Approving purchase orders for all departments • Payments to vendors, • Compiling the operating and Capital Improvement Plan (CIP) budgets • Compiling the Comprehensive Annual Financial Report (CAFR) at year

end. • All accounting work associated with the various parking programs • Proving Request for Proposal (RFP) assistance as needed • Preparation and oversight of the City’s purchasing policy

The department is working with the Information Technology Department to expand credit card payment capability for various activities. In the coming year, the Finance Department will continue to expand the existing program to pay the City vendors with a credit card as well as through electronic methods. This will reduce paperwork and increase rebates associated with credit card use and electronic disbursement methods.



B-52

FUND: General DEPARTMENT: Finance

Goal: Assemble annual budgets and Comprehensive Annual Financial Reports (CAFR) in a professional manner.

Objectives: ♦ Publish a budget manual that is clear and easily followed. ♦ Have the budget committee review draft budget request in the same format as the City

Commission and public receive. ♦ Implement recommendations from the Government Finance Officers Association

(GFOA) reviewers for the budget and the CAFR. ♦ Present sufficient summary data to encourage focus on the “big picture”. ♦ Distribute required copies of the budget and CAFR within thirty (30) days of

Commission approval. Goal: Accurately process and document all accounting and payroll transactions.

Objectives: ♦ Continue to enhance project management procedures in order to facilitate more

efficient planning, scheduling and proper recording of in-house payroll costs. ♦ Review all RFPs and Contracts before they are executed to ensure established

procedures are followed and critical controls are included. ♦ Conduct unannounced audits on all cash register operations at least twice a year. ♦ Establish physical inventory sampling program to supplement department inventories

of the fixed assets under their custody. ♦ Insure that adequate controls are implemented for the process of accepting on-line

credit card payments.

Goal: Emphasize employee training.

Objectives: ♦ Schedule regular in-house training regarding current procedures and practices. ♦ Work with the Space Coast Chapter of the Florida Government Finance Officers

Association to continue quarterly training sessions. ♦ Encourage attendance by staff at various educational seminars.





FUND: General

DEPARTMENT: Finance


Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Audit findings/repeat findings

2/1 0/0 0/0 0/0 Number from audit of prior period.

Uncollectible accounts (number) (thousands of dollars)

15,005 16,000 3,000 3,000 Primarily parking fines. Number of accounts & thousands of dollars

1,063 1,075 250 250

Collection agency activity 1,833 2,500 2,200 2,200 Average monthly collections. Parking citations written 5,978 6,573 7,200 7,900 Added spaces will increase

number of citations Investment portfolio maturity (years)

N/A N/A N/A N/A benchmark under review

Performance Measures: Finance vs. General Fund budget

3.2% 3.2% 2.7% 3% Analyst position frozen

Recoveries from collection agencies

31.2% 30.5% 30% 30% 30% benchmark based on industry standard.

Parking citation collections

71% 77% 80% 80% 75% benchmark. Note: lag time for collections.

Investment returns N/A N/A N/A N/A See below Issuer credit rating (S & P/Moody’s etc.)

N/A N/A N/A N/A No bonded debt outstanding.

Comments: Parking citations payment percentage increased because we now take credit card on-line payments. In FY 2014, uncollectible account balances from 2012 and prior were sold, thereby significantly reducing the number of estimated uncollectible accounts. As economy improves, bad debt should level off, collections should rise, and more visitors should mean more parking citations. Because of continued uncertainty in financial markets, data on investment returns is no longer meaningful, so comments have been suspended.

DEPARTMENT: Finance

POSITION TITLE: BUDGET CHANGE BUDGETFULL-TIME 2014 2015Chief Financial Officer/Assistant City Manager 1 - 1 Deputy Chief Financial Officer 1 - 1 Administrative Specialist 1 - 1 Controller - 1 1 Accounting Supervisor 1 - 1 Accountant 2 - 2 Account Clerk 3 - 3 Cashier 1 - 1 TOTAL FULL-TIME 10 1 11

TOTAL PERSONAL SERVICES 10 1 11

DESCRIPTION AMOUNT

-


Fiscal Year 2015B-54

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

NONE SCHEULED FOR FY2015

Fund: General Department: FinanceAccount Code: 001-1210-513. Division: Administration

USES OF FUNDS



12-12 Regular 365,072 367,368 383,583 379,300 443,810 12-15 Additional Pay 2,352 2,440 2,400 2,400 2,400 21-00 FICA Taxes 27,243 27,498 29,000 29,000 33,951 22-10 General Employees Pension 53,506 59,463 62,043 62,043 56,057 23-10 Group Hospitalization 51,943 57,738 73,857 72,363 87,940 23-20 Group Life 2,240 2,367 2,091 2,091 2,191 23-30 Dental Plan 3,259 3,140 3,513 3,513 3,813 24-00 Workers Compensation 696 870 890 890 748


OPERATING31-00 Professional Services - 900 22,500 3,000 7,500 32-10 Auditor 61,687 62,587 67,333 67,333 74,067 34-20 Bank Charges 25,142 20,147 21,700 18,000 15,620 40-00 Travel & Per Diem 882 1,512 1,980 1,980 1,980 46-10 Equipment Maintenance 720 - 1,120 1,120 1,120 47-00 Printing & Binding 4,911 4,003 4,935 4,700 4,100 49-00 Other Current Charges 1,702 2,429 3,300 3,300 3,450 51-00 Office Supplies 2,528 2,914 3,000 3,000 3,000 54-10 Publications & Memberships 975 1,388 1,255 1,255 1,325 54-20 Training & Education 1,462 1,309 2,850 2,850 4,350


TOTAL FINANCE 606,320 618,073 687,350 658,138 747,422




B-56

Photo by Jerry Stansfield

High-tech Repair


B-57

INFORMATION TECHNOLOGY

Primary Mission

Provide high quality, innovative technology solutions in direct support of the City's service to the community.

Additional Missions

♦ Systems planning: Enhance the overall information infrastructure by implementing functional software and hardware products that provide shared and efficient access to City wide technology resources.

♦ Technical support: Manage and maintain all computer, telecommunication and

related information processing software and hardware equipment. Provide responsive support, reliable and secure systems, and advanced technology tools and facilities to enable departments to accomplish their missions.

♦ Technology advocacy: Assist all departments in the application of technology

solutions and the benefits of information technology. Promote an environment focused on the employment of technology in designing efficient business processes.

Tasks, Programs and Responsibilities Information Technology is charged with the continuous and efficient operation of the City’s information system infrastructure. The department provides computer and telecommunication services, network operations support, and application support for a broad selection of general government functions such as finance and accounting, community development, and public safety. Information Technology is responsible for application and systems development ensuring integration with existing systems and databases. Information Technology determines the specifications and standards for technology related expenditures to position the City to take advantage of technological advances. Information Technology is responsible for providing ongoing improvements in electronic communication and the management of data by making information increasingly more available, dependable, and accessible for departments, City Commission, and the public.




B-58

FUND: General

DEPARTMENT: Information Technology (I.T.)

The following table presents operating statistics and performance measures compiled from established data bases and internal documents. Information for 2014 has been estimated; for FY 2015 it has been projected. This information is presented in support of the basic budget estimates.

Actual 2012

Actual 2013

Estimate 2014

Projected 2015


Operating Statistics: Software applications supported

68 70 300 300

Products developed by IT staff

37 42 45 n/a Off the shelf products are now favored over custom developed solutions

Network availability 99% 99% >99% >99% Rate of availability is consistently high and most services exceed the stated benchmark

Number of network connected devices

295 290 400+ 400+

Age of PCs (years) 4 5 6 7 Performance Measures: I.T. vs. general fund governmental expenditures

2.9% 3.0% 2.8% 5.7%

Percent of I.T. budget expended

99% 99% 99% 99%

Service requests - Number of service requests per month

84 94 160 180 Increase is indicator of more reliance on technology

Average resolution time 9hrs 8.5hrs 4 days 2 days Target is to resolve all 1st level tickets within 48hrs

Comments: I.T. continues to maintain a quality information technology capability along industry standards. The skill level of the user community has advanced significantly as a result of increased use and familiarity with technology products, increasing productivity. The values indicated are best estimates based on available information and measures.



B-59

FUND: General DEPARTMENT: Information Technology Goal: Implement technology solutions that incorporate industry standards and improve data

management and accessibility.

Objectives: ♦ Implement applications to provide convenient web based services for city residents,

visitors and city staff, increasing efficiency and improving customer service. ♦ Assist departments in analyzing business processes and recommend technology

solutions to improve productivity. Goal: Apply new technologies and services to meet the growing requirement for modern,

efficient, cost-effective information processing tools.

Objectives: ♦ Modernize city infrastructure to meet the increasing demands for processing, storage

and bandwidth. ♦ Continue the development of an interactive, social media enabled, feature rich City

web site enabling on-line services and business transactions. ♦ Continue the development of collaboration and document management solutions to

facilitate the sharing and retrieval of information city wide. ♦ Update the current suite of financial, community development, and public safety

software products to meet changing department requirements. ♦ Apply software solutions to increase the use of smart phone, tablet computer and

other mobile device technology. Goal: Provide the user community with a reliable information infrastructure, maintaining all

system components at an optimum level of processing efficiency and performance.

Objectives: ♦ Manage and maintain as necessary to provide continuous access to all systems with a

99% or greater availability to all services. ♦ Upgrade network components to expand the capacity of the network infrastructure to

meet business requirements. ♦ Continue upgrading end user computing solutions to take advantage of hardware and

software features to provide productivity and ease of use benefits. .

DEPARTMENT: Information Technology/GIS

POSITION TITLE: BUDGET CHANGE BUDGETFULL-TIME 2014 2015IT Director 1 - 1 IT Support Coordinator - 1 1 Sr. Systems Analyst 1 - 1 Applications Support Analyst 1 - 1 Systems Technician 1 - 1 Data Base Administrator - 1 1 IT Help Desk Technician - 1 1 GIS Manager - 1 1 GIS Technician - 1 1 TOTAL FULL-TIME 4 5 9

PART-TIMEAdministrative Assistant 1 (1) - Video Broadcasting/Camera Operator 1 - 1 TOTAL PART-TIME 2 (1) 1


DESCRIPTION AMOUNTIP System Phone Replacement 2,000Commission Room Camera System 12,000Desktop Computers (60) 60,000Voicemail Gateway 2,500UPS, Surge & Lightning Protection 5,000WIFI Backhaul & Access Panels 1,400City Data Center Relocation 90,000Server Replacement (Dual, CPU, Multicore) 25,000Software Upgrades and New Products 14,000Document Management Solutions 100,000GIS Software 30,000

341,900


Fiscal Year 2015B-60

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

Fund: General Department: Information TechnologyFund Number: 001-1310-513. Division: Administration

USES OF FUNDS



12-12 Regular 195,050 207,105 185,000 175,500 429,248 12-15 Additional Pay - - - - 600 13-10 Part Time 3,206 3,420 6,000 15,500 6,156 21-00 FICA Taxes 14,550 15,545 14,615 14,615 33,312 22-10 General Employees Pension 18,334 20,374 21,259 21,259 55,470 23-10 Group Hospitalization 42,834 42,377 60,969 24,657 92,880 23-20 Group Life 1,073 1,046 1,095 1,095 1,900 23-30 Dental Plan 1,449 1,366 1,561 1,561 2,682 24-00 Workers Compensation 371 515 474 474 354


OPERATING34-40 Support Services 189,877 191,653 221,026 221,026 281,399 40-00 Travel & Per Diem 100 77 448 448 3,000 41-00 Communications Services 38,104 37,707 65,820 65,820 52,623 44-30 Equipment Rental/Lease - - 7,500 7,500 23,400 46-10 Equipment Maintenance 26,707 31,103 23,054 23,054 29,400 52-50 Other Supplies 19,665 10,568 13,950 13,950 24,600 54-10 Publications & Memberships 274 620 1,570 1,570 1,950 54-20 Training & Education 1,299 1,462 7,064 7,064 10,500


CAPITAL OUTLAY64-20 Equipment - - 20,137 27,637 12,000 64-21 Computer Hardware 4,945 29,544 87,574 37,674 183,900 64-22 Computer Software 1,533 - 52,621 52,621 144,000

SUBTOTAL CAPITAL OUTLAY 6,478 29,544 160,332 117,932 339,900

TOTAL INFORMATION TECHNOLOGY 559,371 594,482 791,737 713,025 1,389,374




B-62

Recreation Complex Pavilion

PUBLIC

SAFETY

DETAIL BY DIVISION


B-63

B-64



PUBLIC SAFETY

CITY MANAGER

POLICE

COMMUNICATIONS

FIRE

B-65

Fund: GeneralFund Number: 001 Public Safety Budget Summary

SOURCES OF FUNDS



INTERGOVERNMENTAL 71,108 72,867 72,867 71,324 - CHARGES FOR SERVICES 80,542 80,030 88,353 103,973 88,353 FINES AND FORFEITURES 656,871 619,254 617,700 1,095,300 589,700 MISCELLANEOUS 894 2,229 950 950 1,050 TOTAL REVENUE 809,415 774,380 779,870 1,271,547 679,103

USES OF FUNDS

PERSONAL SERVICES 6,434,246 6,636,572 6,990,122 6,582,588 7,040,015 OPERATING 1,009,429 1,049,851 1,154,657 1,498,557 1,070,264 CAPITAL OUTLAY 254,620 112,326 446,312 422,354 375,110 TOTAL EXPENDITURES 7,698,295 7,798,749 8,591,091 8,503,499 8,485,389


Fiscal Year 2015


B-66

New Squad Cars 2014


B-67

POLICE DEPARTMENT

Primary Mission The Department’s mission is to deliver a safe, secure community to residents and visitors. To achieve this, the Department conducts programs that regulate both criminal and non-criminal conduct, prevent crime, investigate reported crime, apprehend and prosecute offenders, and recover stolen property. Every action of every day will be undertaken in support of the Police Department Mission with every employee committed to exceptional service always. To be effective, Police Department employees must engage in activities that build community partnerships. A reputation for honesty and fairness will be sustained by being professional in all our words and deeds. The mission will best be accomplished by and through a thorough understanding by each employee of their job descriptions. Employees are expected to master their work and stay current in it. They will strive to do their best and work with others to accomplish this mission. They must be innovative, flexible and adaptive because conditions are seldom ideal; however, the primary mission remains constant.

Additional Missions

♦ Provides and supports homeland defense. ♦ Provides for 911 communications. ♦ Provides for traffic and intersection safety enforcement. ♦ Provides for traffic and fatality accident investigation. ♦ Provides for patrol of waterways and beach. ♦ Provides for a highly visible uniform patrol. ♦ Provides for criminal investigative follow-up. ♦ Provides for undercover operations. ♦ Provides security for City assets. ♦ Provides for high visibility Beach Ranger Program ♦ Provides for Parking Enforcement Program ♦ Maintains a Crime Prevention Program. ♦ Maintains a Community Watch Program. ♦ Maintains a School Resource Officer Program. ♦ Makes community notifications regarding sexual offenders/predators. ♦ Directs Citizens Observer and Marine Patrol Volunteer Program. ♦ Administers the DARE Program, Citizen’s Academy and Special Events.

Tasks, Programs and Responsibilities Respond to both emergency situations and a variety of non-emergency situations. Conduct investigations of crime ranging from petty theft to homicide. Assist law enforcement agencies from Federal, State, County and other municipalities, as necessary, in furtherance of criminal investigations and homeland defense.


B-68


FUND: General DEPARTMENT: Police C - ommitted to exceptional service always

B - uilding community partnerships P - rofessional in all our words and deeds D - elivering a safe, secure community to residents and visitors alike

Goal: Pursue professionalism and efficiencies in all areas of police operations. Objectives:

♦ Continue the use of electronic communication to inform the public of bicycle, pedestrian, and traffic laws.

♦ Continue to develop, review, and implement standard operating procedures. ♦ Continue high liability training and schedule it as classes become available and staffing levels

permit. This includes, but is not limited to, firearms, defensive tactics, collision avoidance, and criminal law.

♦ Continue pursuing police accreditation. Goal: Continue to improve and expand community-policing initiatives. Objectives:

♦ Conduct Citizen’s Academy #19 during the second (2nd) fiscal quarter. ♦ Continue the School Resource Officer Program at Cocoa Beach Junior/Senior High School. ♦ Continue the DARE program at Cocoa Beach Junior/Senior High Schools during the school

year. ♦ Continue to recruit additional volunteers to focus and maintain activities of Citizens on Patrol

(COP) and Marine Patrol. ♦ Continue to expand and maintain the Crime Break News and Community Watch programs. ♦ Continue to further Crime Prevention initiatives. ♦ Continue efforts of Police Officer presence of downtown patrol, utilizing T-3’s, bicycles, and

foot patrol. Goal: Continue to improve safety along the State Road A1A corridor by reducing accidents,

speeding, and driving under the influence. Objectives:

♦ Continue to use the motorcycle unit for traffic enforcement activities. ♦ Conduct proactive traffic analysis and enforcement details. ♦ Continue Intersection Safety initiative (Red Light Camera Enforcement).

Goal: Continue to use proactive enforcement to identify criminals and reduce crime. Objectives:

♦ Conduct proactive undercover operations in an attempt to identify and capture perpetrators of repetitive crime.




B-69

FUND: General

DEPARTMENT: Police

The following table represents operating statistics and performance measures compiled from established data bases and internal documents. Data for this table is compiled using both actual statistics from our Police Department database as well as estimates using averages from past years. Statistics for 2015 are presented using a 7 year history (FY2008 – FY2014) of said data. Meaningful benchmark targets are provided for comparison purposes where appropriate.

Note: The variables inherent in law enforcement coupled with the reality that most crime victims and

violators do not reside in the City make predicting crime trends with any level of certainty very difficult.

Operating Statistics: Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Calls for 911emergency service

9,709 9,028 8,924 9,759 Wired & wireless 911 calls. FY15 based on 7 yr history; FY14 est based on actual data & averaging.

Calls for service 41,764 42,311 42,628 44,300 Admin calls to Dispatch. FY15 is based on 7 yr history; FY14 est based on actual data & averaging.

Traffic citations written 3,616 3,696 4,216 4,537 Projections for FY14 est based on

actual data & averaging. & FY 2015 based on 7 year history

Parking citations written 7,268 8,527 6,790 6,794

Reported stolen property

$789 $532 $741 $753 Values in thousands. Projections for FY 2014 & FY 2015 are estimates based on previous history.

Recovered property $254 $150 $267 $261

Officers on the street 26 28 28 29 Patrol Officers as of September

30th of fiscal year. Admin & CID 7 7 7 7 Chiefs, Majors, CID Arrests 895 763 1,014 1,076 FY14 est based on actual data &

averaging.; FY 2015 based on 7 yr history

Traffic Accidents 562 586 580 582

Offenses Reported 1,728 1,460 1,788 1,844 FY15 based on 7 yr avg.; FY14 est based on actual data & averaging

Performance Measures: Arrests vs. Offenses 52% 52% 57% 58% Target: 60% Priority 1 Response 02:58 02:26 03:05 03.20 Target: <4:00 min Disp to Arrival Pro-active Policing 19,337 21,392 21,580 22,822 Target: show increase yr to yr Comments: The City is heavily influenced by approximately 2.5 million visitors throughout the year. The department has taken a number of initiatives to improve and expand community policing activities. This includes increased patrols and special operations throughout Cocoa Beach. Public awareness and support have been enhanced by the annual Citizen’s Academy program, renewed Community Watch initiatives, participation in the countywide Crime Prevention Task Force, Citizen’s Observer Patrol program, and National Night Out. To create efficiencies and improve effectiveness, a high priority has been placed on integrating technology and equipment into our processes.

DEPARTMENT: Police

POSITION TITLE: BUDGET CHANGE BUDGETFULL-TIME 2014 2015Police Chief 1 1 Deputy Chief 1 1 Administrative Specialist 1 1 Accreditation Assistant 1 - 1 Police Major 2 2 Police Officer 26 26 Police Records Clerk 3 3 Police Sergeant 6 6 Police Support Administrator 1 1 Records & Evidence Supervisor 1 1 TOTAL FULL-TIME 43 - 43


Notebook Computers (10)

DESCRIPTION AMOUNTDigital In-Car Video Camera Recorder(5) 21,500Radar Unit (10) 21,000Tasers (9) 11,070Heavy Duty Paper Shredder 2,415Ice Maker Machine 1,700Motorcycle Patrol Unit Equipment 6,500Motorcycle Patrol Unit Radar 4,800Notebook Computers (10) 19,800Tablet (Ruggerized for Motorcycle Patrol) 2,500

91,285



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

Fund: General Department: PoliceAccount Code: 001-2120-521. Division: Operations

USES OF FUNDS



12-12 Regular 1,737,086 1,713,934 1,879,649 1,820,000 1,932,939 12-15 Additional Pay 40,869 46,496 40,380 40,380 67,758 13-10 Part Time 10,784 6,743 2,000 2,000 2,040 14-00 Overtime 188,399 191,087 190,000 190,000 193,800 15-00 Holiday Pay 56,363 48,771 59,000 59,000 61,200 21-00 FICA Taxes 149,737 147,666 159,783 159,783 167,535 22-10 General Employees Pension 36,482 40,544 42,303 42,303 35,299 22-20 Police Pension 845,595 827,465 800,000 702,000 750,000 23-10 Group Hospitalization 326,131 357,176 453,401 415,056 438,715 23-20 Group Life 10,085 10,287 11,586 9,598 11,586 23-30 Dental Plan 13,323 13,417 14,833 13,052 14,127 24-00 Workers Compensation 52,258 62,429 66,793 68,429 55,567

SUBTOTAL PERSONAL SERVICES 3,467,112 3,466,015 3,719,728 3,521,601 3,730,566

OPERATING31-00 Professional Services 15,264 1,285 6,250 6,250 4,825 31-05 Red Light Violations (REDLIT) 490,388 495,111 500,000 843,000 422,000 34-40 Support Services 4,578 9,886 18,500 18,500 16,650 40-00 Travel & Per Diem 10,152 11,719 9,500 9,500 10,800 44-30 Equipment Rental/Leases 4,168 3,671 4,632 4,632 4,320 46-10 Equipment Maintenance 8,540 14,082 15,290 15,290 14,661 47-00 Printing & Binding 2,479 2,735 3,000 3,000 4,064 48-00 Promotional Activities 5,714 9,002 11,250 11,250 10,800 51-00 Office Supplies 2,377 3,044 4,000 4,000 4,050 52-20 Uniforms 15,440 12,518 18,107 18,107 16,832 52-50 Other 52,945 49,843 55,462 55,462 68,832 54-10 Publications & Memberships 1,829 2,150 2,410 2,410 4,009 54-20 Training & Education 32,464 37,802 50,436 50,436 20,585

SUBTOTAL OPERATING 646,338 652,848 698,837 1,041,837 602,428

CAPITAL OUTLAY64-20 Furniture & Equipment 26,383 31,022 79,318 79,318 68,985 64-21 Computer Hardware 32,926 9,057 46,644 46,644 22,300 64-22 Computer Software 9,625 8,425 15,450 - -


TOTAL POLICE DEPARTMENT 4,182,384 4,167,367 4,559,977 4,689,400 4,424,279



B-72

DEPARTMENT: Communications

POSITION TITLE: BUDGET CHANGE BUDGETFULL-TIME 2014 2015Communications Supervisor 1 - 1 Communications Officer 10 - 10 TOTAL FULL-TIME 11 - 11


DESCRIPTION AMOUNT800 MHZ Portable Radio (PD, Fire, COP, PEO) (4) 9,240800 MHZ Mobile Radio (PD, Fire, COP, PEO) (7) 37,170Heavy Duty Paper Shredder 2,415TOTAL 48,825


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


Fund: General Department: CommunicationsAccount Code: 001-2410-529. Division: Administration

USES OF FUNDS



12-12 Regular 294,495 315,252 315,917 317,400 358,114 12-15 Additional Pay 3,976 4,390 4,200 4,200 4,200 14-00 Overtime 36,109 40,871 22,000 32,000 23,100 15-00 Holiday Pay 10,615 10,003 12,800 12,800 13,440 21-00 FICA Taxes 25,290 27,087 25,500 28,000 30,298 22-10 General Employees Pension 55,478 61,654 64,328 64,328 50,908 23-10 Group Hospitalization 55,908 75,497 80,301 87,570 92,560 23-20 Group Life 1,922 2,092 2,284 2,284 2,284 23-30 Dental Plan 3,128 3,393 3,904 3,904 3,718 24-00 Workers Compensation 629 874 804 804 669


OPERATING40-00 Travel & Per Diem 322 818 1,500 1,500 1,350 41-00 Communications 30,438 27,453 25,000 25,000 22,500 46-10 Equipment Maintenance 49,626 56,598 69,200 69,200 74,835 51-00 Office Supplies 296 395 500 500 2,304 52-20 Uniforms 2,956 1,038 3,300 3,300 2,466 52-50 Other 5,507 2,970 6,305 6,305 7,245 54-10 Publications & Memberships - - 1,000 1,000 900 54-20 Training & Education 3,735 2,640 4,580 4,580 6,129


CAPITAL OUTLAY64-20 Furniture & Equipment 12,679 29,141 25,434 25,434 48,825


TOTAL COMMUNICATIONS DEPARTMENT 593,109 662,166 668,857 690,109 745,845




B-74

Photo by Jerry Stansfield

Tower 51


B-75

FIRE

Primary Mission

The primary mission of the City of Cocoa Beach Fire Department is to protect life and property from all hazards, natural and man-made, as an all risk life safety response provider.

Additional Missions

♦ Provide effective emergency services and education to ensure community safety

and enhance quality of life.

♦ Fight fire aggressively, having provided for safety first.

♦ Be committed and motivated to continuously pursue excellence in education and career development.

Tasks, Programs and Responsibilities Have an effective fire prevention program with the understanding that fire prevention will always be more cost effective than actual fire suppression activities. Work to ensure that we remain in touch with our community needs at hand and adjust accordingly. Maintain a continuous liaison with Brevard County Emergency Management Office and it’s State and Federal required mandates for an all hazards approach to disasters.


FUND: General DEPARTMENT: Fire Department

Goal: Increase staffing levels on shift to help work towards the goal of meeting

NFPA 1710. The purpose of this standard is to specify the minimum criteria addressing the effectiveness and efficiency of the career public fire suppression operations, emergency medical service, and special operations delivery in protecting the citizens of the jurisdiction and the occupational safety and health of Fire Department employees.

Objectives:

♦ Increase safety of citizens and firefighters ♦ Provide for more effective fire ground operations

Goal: Enhance the effectiveness of provided services Objectives:

♦ Utilize new technologies to improve level of service provided to the public Goal: Continue to build a Community Emergency Response Team (CERT) Objectives:

♦ Identify, recruit, and train potential CERT members under the FEMA and Fire Corps model.

♦ Help ensure a community response for an all hazards approach to disasters

Goal: Formulate the Fire Department’s long term planning needs Objectives:

♦ Assist with budgeting process for all parties involved ♦ Give staff a visible direction for movement

Goal: Work to develop our staff internally, with an emphasis on Company

Officers. Objectives:

♦ Help ensure that the Fire Department has effective succession planning and continuity in operations.

♦ Ensure that staff working in the positions as a Company Officer are working effectively and sharing their knowledge.

♦ Increased efficiency with staff training, safety, and understanding of duties Goal: Hurricane preparedness for city personnel

Objectives:

♦ Continue hurricane preparedness through annual review of each department's hurricane plan and a review of procedures with management staff.





______________________________________________________________________________ City of Cocoa Beach Annual Budget

Fiscal Year 2015

B-77

FUND: General

DEPARTMENT: Fire


Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Calls for rescue service 1614 1687 1700 1725 Calls for fire or other service 728 774 750 750 Total inspections 472 553 475 400 Training hours 5760 8716 8500 8500 . Property damage (thousands) $375 $144 $450 $425 Property saved (millions) $1.8 $6.1 $2.0 $2.0 Performance Measures: Average response times (minutes)

3.25 3.8 3.3 3.3 Target is < 4.00 minutes.

Insurance ISO rating 2 2 2 2 Benchmark is to maintain a 2 and target to be a 1

Ratio of property - damaged to saved

21% 2% 22% 21% Depends on property types involved in fires

Fatalities from fire Zero Zero Zero Zero Target is zero fatalities from fires.

Average training hours per month for each employee

18.5 30.25 30 30 30 hours per month is benchmark.

Comments: We have done more independent study/training online which has increased our training hours. .

DEPARTMENT: Fire


FULL-TIMEFire Chief 1 - 1Fire Support Administrator 1 - 1 Deputy Fire Chief 1 - 1Fire Captain-Shift Commander 3 - 3Fire Lieutenant/Medic-CO Officer 6 - 6FF/EMT 5 - 5FF/Paramedic 10 - 10Fire Marshall 1 - 1TOTAL FULL-TIME 28 - 28


DESCRIPTION AMOUNTEngine # 250 @ Station 50 w/Pierce Ultimate Configuration (PUC) 235,000

235,000



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

Fund: General Department: FireAccount Code: 001-2820-522. Division: Fire Operations

USES OF FUNDS2014 2015


PERSONAL SERVICES12-12 Regular 1,188,592 1,201,386 1,250,000 1,203,650 1,315,000 12-15 Additional Pay 6,624 7,730 13,060 12,360 13,060 14-00 Overtime 190,221 206,208 197,000 197,000 207,244 15-00 Holiday Pay 45,162 43,440 48,200 48,200 50,706 21-00 FICA Taxes 105,773 107,231 116,000 116,000 116,000 22-10 General Employees Pension 4,965 5,518 5,757 5,757 5,149 22-30 Firefighters Pension 650,626 678,173 650,000 525,000 610,000 23-10 Group Hospitalization 223,398 299,576 378,609 320,000 338,240 23-20 Group Life 6,984 7,454 8,202 8,202 8,202 23-30 Dental Plan 9,217 9,804 10,149 10,149 10,149 24-00 Workers Compensation 48,022 62,924 61,379 61,379 56,407

SUBTOTAL PERSONAL SERVICES 2,479,584 2,629,444 2,738,356 2,507,697 2,730,157

OPERATING31-00 Professional Services 28,362 26,760 34,454 34,454 42,169 40-00 Travel & Per Diem 3,179 3,567 5,144 5,144 7,070 44-50 Hydrants 87,957 92,369 96,967 96,967 101,815 46-10 Equipment Maintenance 17,663 17,088 26,225 26,225 26,999 48-00 Promotional Activities 1,460 1,489 1,500 1,500 1,350 51-00 Office Supplies 2,497 3,131 3,300 3,300 2,500 52-20 Uniforms 36,483 39,318 42,445 42,445 39,044 52-50 Other 31,702 46,745 43,450 44,350 45,500 52-52 ALS Medical Supplies 32,948 33,979 45,100 45,100 40,600 54-10 Publications & Memberships 6,755 5,322 7,950 7,950 7,115 54-20 Training & Education 21,205 35,323 37,900 37,900 35,945


CAPITAL OUTLAY64-10 Vehicles & Machinery - 4,384 243,508 235,000 235,000 64-20 Furniture & Equipment 173,007 30,297 35,958 35,958 -


TOTAL FIRE DEPARTMENT 2,922,802 2,969,216 3,362,257 3,123,990 3,315,264

TOTAL PUBLIC SAFETY 7,698,295 7,798,749 8,591,091 8,503,499 8,485,389 ( POLICE, FIRE, AND COMMUNICATIONS)




B-80

Public Works always hard at work

PUBLIC

WORKS

DETAIL BY DIVISION


B-81

B-82



PUBLIC WORKS

PUBLIC WORKS

FIELD OPERATIONS

BUILDING

GROUNDS

SOLID WASTE

FLEET

B-83

Fund: GeneralFund Number: 001 Public Works Budget Summary

SOURCES OF FUNDS



INTERGOVERNMENTAL 100,987 101,438 103,200 103,200 103,200 CHARGES FOR SERVICES 1,620,532 1,608,025 1,590,874 1,585,874 1,585,874 TOTAL REVENUE 1,721,519 1,709,463 1,694,074 1,689,074 1,689,074

USES OF FUNDS

PERSONAL SERVICES 1,434,899 1,456,307 1,588,971 1,460,881 1,496,590 OPERATING 2,418,395 2,409,304 2,713,805 2,709,085 2,689,157 CAPITAL OUTLAY 381,314 327,266 4,965,155 4,859,325 1,425,944 TOTAL EXPENDITURES 4,234,608 4,192,877 9,267,931 9,029,291 5,611,691


Fiscal Year 2015


B-84

Beautifying Dune Crossovers


B-85

PUBLIC WORKS

Primary Mission The primary mission of the Public Works Department is to plan, construct and maintain the City’s transportation and facility infrastructure. The transportation infrastructure includes roadway systems, traffic control systems, sidewalk/bikeway systems, and landscaping programs within all City rights-of-way. In addition, maintain dune crossovers at beach access points at the end of certain City streets. The City’s facility infrastructure includes the City’s buildings, parks, grounds and beach.

Additional Missions

♦ Provide technical guidance, construction and maintenance of City improvements. ♦ Monitor contract for garbage and trash services. ♦ Maintain all municipal buildings. ♦ Maintain parking meters. ♦ Administer contracts for mowing and tree trimming, facilities renovations, roadway

improvements. ♦ Coordinate with Florida Department of Transportation and Brevard County on all state

owned roadway infrastructure; coordinate with Space Coast Transportation Planning Organization and Florida Department of Transportation on transportation planning and state and federal funded project requests.

♦ Maintain waterways and canals. ♦ Operate sign shop; fabricate, install and maintain all signs in City except those on State

Roads A1A & 520.

Tasks, Programs and Responsibilities Provide maintenance and janitorial services on municipal buildings; maintain air conditioning units in the City-owned buildings, provide electrical troubleshooting and electrical new construction, as needed. Provide maintenance of City-owned property and rights-of-way. The areas maintained include the beach, all City streets, bikepaths, sidewalks, parks, median strips, and municipal building grounds. In addition, maintain dune crossovers at beach access points at the end of certain City streets. The Fleet Division is also administered by the Public Works Department, which provides maintenance on all City vehicles and equipment. Provide complete engineering and surveying services for most City projects, and provide complete technical assistance to all City departments; prepare specifications for most City projects, prepare technical and other reports as necessary, and review all engineering calculations for site plans.

♦ Assist in the preparation of grant applications in conjunction with missions. ♦ Prepare maintenance of traffic plans for Florida Department of Transportation approval in

conjunction with special event activities and related projects. ♦ Participate in Development Review Committee and provide technical review for all site plan

submittals. ♦ Provide mapping and facility layout to City Staff. ♦ Establish right-of-way and determine intersection line of sight in conjunction with code

enforcement.


B-86


FUND: General DEPARTMENT: Public Works Goal: Maintain City rights-of-way - streets, sidewalks and beach in an attractive, safe condition. Objectives:

• Coordinate with Florida Department of Transportation (FDOT) on new sidewalk construction on SR A1A on east side of northbound SR A1A (South Atlantic Avenue) between 1st Street South and 16th Street South, and also between 4th Street North and Wakulla Lane;

• Coordinate with FDOT on SR A1A Corridor Complete Streets project during design and construction. Request new sidewalk from FDOT to fill missing gaps on the west side of So. Orlando Avenue; construct replacement sidewalk on South Brevard Avenue.

• Design new Beach Walk. Purchase new parking meters; Improve the appearance and safety of the beach access parking areas;

• Begin Phase 1 of 2 of citywide asphalt rejuvenation project. Maintain roads & safe routes to school.

Goal: Maintain City buildings, grounds, parks, and waterways in an attractive, safe condition that meets the needs of the public and the City employees. Objectives:

• Maintain and upgrade City buildings and parks; provide technical assistance for new Police Station and/or City Hall. Demolish former Fire Station #1.

• Complete Spoil Site as part of 200 Channel Dredging project; pursue grant funding for Phase 3 – dredging operations. Maintain channels and markers – improve channel marker system with purchase of navigational lighting. Construct new replacement boat ramp at Ramp Rd. park.

Goal: Citywide beautification. Objectives:

• Beautify the Minutemen Streetscape and the SR A1A corridor in the Downtown. • Work with the Landscaping Committee to identify, prioritize, plan and construct landscaping

improvements throughout the City. • Locate and remove Brazilian pepper trees and other invasive, non-native plants. • Maintain existing landscape areas and rights-of-way in a professional manner.

Goal: Provide professional, courteous, and timely services to all City departments. Objectives:

• Provide survey and AUTOCAD services to all departments; continue with development of GIS system to capture and retrieve all infrastructure, utility and departmental information.

• Schedule preventive maintenance for fleet vehicles and equipment. Complete repairs in a timely manner and do the job right the first-time; replace old, high maintenance cost vehicles, and ensure a fleet of dependable and efficient vehicles.

Goal: Provide exceptional customer service. Objectives:

• Return calls and respond to public inquiries as soon as possible but within 24 hours. • Ensure follow-up to citizen inquiries; disperse accurate, professional information.




B-87

FUND: General

DEPARTMENT: Public Works

The following table presents operating statistics and performance measures compiled from established data bases and internal documents. Information for 2014 has been estimated, for 2015 it has been projected. Meaningful benchmark targets are provided for comparison purposes where appropriate. Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Lineal miles of roadway 35.3 35.3 35.3 35.3

Plus 8.0 miles of State roadway. All are paved.

Maintenance spending (thousands)

$3,853 $3,866 $4,179 $4,308 Total maintenance expenditures for all Divisions of the Public Works Department.

Capital outlay spending (thousands)

$381 $327 $4,771 $3,830 Total capital outlay expenditures for all Divisions of the Public Works Department.

Building maintenance (thousands)

$357 $350 $395 $398 Total operating expenditures of the Building Maintenance Division. Includes maintenance of park facilities.

Fleet maintenance (thousands)

$684 $692 $709 $764 Only includes direct costs recorded for the Fleet Division of Public Works. The division maintains equipment other than vehicles, such as tractors, trailers and motors. The fuel budget was substantially increased due to rising prices.

Vehicles in service - Sedans (45) Police,(3) Public Wks),(7) Admin. & Rec.

53 53 53 55 Entire fleet –General Fund Only

Pickups,Vans,SUV’s (3) Police, (4) Fire, (20) Public Works, (7) Bldg. & Rec

31 31 31 34

Specialty trucks (5) Fire, (4) Public Works

9 9

9 9

Performance Measures: Average age of fleet (years)

7 – 10 Average replacement age: Police vehicles 7-10 yrs. sedans, vans & p/u 7-10 yrs.; specialty trucks 10-15

Comments: The City’s location on a barrier island and constant exposure to harsh environmental elements (sun, wind and salt air) requires close attention to preventive maintenance activities, as well as, to repair and replacement. It is also important that capital equipment and infrastructure be upgraded or replaced in a timely manner. The City has increasingly applied funds to this end and expects to continue with a heavy investment in replacing facilities that are nearing the end of their useful lives.

Public Works


FULL-TIMEPublic Works Director 1 - 1Public Works Manager* 1 - 1Public Works Supervisor 2 - 2Building Maintenance & Crew Lead 1 - 1Administrative Specialist 1 - 1Maintenance Worker I** 7 - 7Maintenance Worker/Custodian 1 - 1Maintenance Worker II 3 - 3Maintenance Worker II/Irrigation Specialist 1 - 1City Engineer 1 - 1Survey Technician 1 - 1Survey Assistant 1 - 1Project Manager/CAD Designer 1 - 1GIS Technician 1 (1) - Lead Mechanic 1 - 1Body/Fender /Paint Specialist 1 - 1Mechanic 2 - 2TOTAL FULL-TIME 27 (1) 26

PART-TIMEMaintenance Worker I/Custodian 2 - 2Maintenance Worker I/Bch Cleanup & General Mait 1 - 1TOTAL PART-TIME 3 - 3

TOTAL PERSONAL SERVICES 30 (1) 29



PERSONNEL SCHEDULE

NUMBER OF POSITIONS

*Public Works Manager salary allocation is 75% Field Operations, 25% Solid Waste Division. ** Frozen position Unfunded until financial position improves City Manager will prioritize.

DEPARTMENT: Public WorksDESCRIPTION AMOUNT

Field Operations (3110)Citywide Asphalt Rejuvenation 225,000

225,000 Building Maintenance (3140)

City-wide Air Conditioning Systems 23,340 Ramp Rd/Country Club Kayak Launches 6,000 Ramp Road Boat Ramp Project 110,000

139,340 Fleet (3160)

4-Door Sedan (10) - Police Dept. 267,850 Compact Pickup Truck - Metered Parking 18,500 3/4 Ton Pickup - Water Rec 23,100 Fleet Tire Balancer 6,800

316,250 Capital Improvement Projects (3170)

PROJECT(S)Demolition of old Fire Station #1 150,000 Fire Station Project Costs 145,354 200 Channel Dredge Project 450,000

745,354

1,425,944




TOTAL

THE CITY HAS RECEIVED APPROVAL FOR SPOIL SITE DEVELOPMENT AND DREDGING OF THE 200 CHANNEL. THE MONIES SHOWN ABOVE REPRESENT THE SECOND PART OF PHASE I (SPOIL SITE DEVELOPMENT) EXPENDITURES AND A PORTION OF PHASE II (SPOIL SITE CONSTRUCTION). TOTAL PROJECT COST IS ESTIMATED AT $ 1,450,000 OVER THE FY 2012 - FY 2016 TIME PERIOD. GRANT FUNDING IN THE AMOUNT OF $ 100,000 FOR PHASE I AND $ 175,433 FOR PHASE II HAVE BEEN APPROVED, HOWEVER PAYMENT CANNOT BE REQUESTED UNTIL PHASE II CONTRACT AWARDED. ALL PERMIT APPROVALS HAVE BEEN RECEIVED.


B-90

Public Works Employees Preparing to Plant a Tree

Fund: General Department: Public WorksAccount Code: 001-3110-541. Division: Field Operations (Roads & Streets)

USES OF FUNDS



12-12 Regular 396,014 446,840 442,203 428,000 459,854 12-15 Additional Pay 1,640 2,074 1,750 1,750 1,510 13-10 Part Time 46,928 24,084 42,224 15,834 7,800 14-00 Overtime 3,878 2,659 3,500 2,500 4,130 21-00 FICA Taxes 33,032 35,091 37,213 37,213 37,013 22-10 General Employees Pension 79,219 83,198 86,806 86,806 63,987 23-10 Group Hospitalization 72,281 82,027 105,663 74,753 79,015 23-20 Group Life 2,323 2,763 2,712 2,712 2,712 23-30 Dental Plan 3,515 3,694 3,962 3,962 3,962 24-00 Workers Compensation 14,480 19,734 18,508 18,508 15,398


OPERATING31-00 Professional Services 302 4,600 80,600 80,600 3,000 34-40 Support Services 37,333 23,720 42,000 42,000 45,700 40-00 Travel & Per Diem 1,412 524 2,200 2,400 1,760 43-10 Electric 173,021 177,445 190,000 181,000 185,000 44-30 Equipment Rental/Lease - - 1,000 1,000 1,000 51-00 Office Supplies 622 856 1,200 1,200 1,000 52-20 Uniforms 5,020 1,825 4,000 4,000 4,000 52-50 Other 26,557 28,486 33,000 32,300 33,000 53-20 Waterway Maintenance 1,640 520 5,000 5,000 5,000 53-30 Street Maintenance 8,807 1,917 15,000 15,000 15,000 54-10 Publications & Membership 250 809 1,000 1,000 1,000 54-20 Training & Education 3,628 255 9,200 9,980 4,000


CAPITAL OUTLAY63-10 Impr/O/T/Bldg - 15 Yrs 137,813 1,581 26,150 - 225,000 64-20 Furniture & Equipment 12,058 52,710 15,000 10,830 -


TOTAL FIELD OPERATIONS 1,061,773 997,412 1,169,891 1,058,348 1,199,841



Fund: General Department: Public WorksAccount Code: 001-3140-519. Division: Building Maintenance

USES OF FUNDS



12-12 Regular 110,274 95,704 113,962 107,000 125,560 12-15 Additional Pay 1,018 560 1,200 1,200 1,200 13-10 Part Time 13,506 18,081 16,309 16,309 16,318 14-00 Overtime 3,098 1,520 4,000 4,000 4,800 21-00 FICA Taxes 9,296 8,480 10,000 10,000 11,221 22-10 General Employees Pension 17,530 19,482 20,327 20,327 15,476 23-10 Group Hospitalization 25,674 23,539 36,350 25,572 27,030 23-20 Group Life 758 704 839 839 839 23-30 Dental Plan 1,358 1,321 1,561 1,561 1,561 24-00 Workers Compensation 4,248 4,120 5,430 5,051 4,253


OPERATING34-40 Support Services 14,209 14,463 15,000 20,000 15,500 40-00 Travel & Per Diem - - 200 200 200 43-10 Electric 88,003 89,484 95,000 95,000 95,000 43-20 Water & Sewer 9,659 9,782 9,700 10,000 10,000 46-05 Building Maintenance 17,241 15,920 19,000 19,000 17,000 46-10 Equipment Maintenance 14,932 8,634 15,000 15,000 15,000 46-20 Park Maintenance 3,093 10,968 13,000 13,000 10,000 52-20 Uniforms 96 - - - - 52-50 Other Supplies 23,986 27,682 30,000 30,000 30,000 54-20 Training & Education - - 500 500 500


CAPITAL OUTLAY62-00 Buildings 17,399 11,167 109,100 109,100 - 63-10 Impr/O/T/Bldg - 15 Yrs 3,102 2,459 138,855 64,345 116,000 64-20 Furniture & Equipment 19,678 17,023 32,300 32,300 23,340


TOTAL BUILDING MAINTENANCE 398,158 381,093 687,633 600,304 540,798



Fund: General Department: Public WorksAccount Code: 001-3150-542. Division: Grounds Maintenance

USES OF FUNDS



12-12 Regular 193,087 181,503 183,506 177,000 198,368 12-15 Additional Pay - - 600 600 600 14-00 Overtime 408 335 1,500 2,000 2,500 21-00 FICA Taxes 13,830 12,868 14,000 14,000 15,045 22-10 General Employees Pension 34,302 38,121 39,775 39,775 28,818 23-10 Group Hospitalization 52,344 51,167 73,857 53,000 56,020 23-20 Group Life 1,329 1,263 1,277 1,277 1,277 23-30 Dental Plan 2,343 2,184 2,343 2,343 2,343 24-00 Workers Compensation 5,693 7,081 7,276 7,276 6,760


OPERATING34-40 Support Services 113,358 76,280 97,000 97,000 87,000 40-00 Travel & Per Diem - - 300 300 300 43-10 Electric 5,324 4,350 5,500 5,500 5,500 43-20 Water & Sewer 448 285 900 500 500 52-50 Other Supplies 27,841 24,519 30,000 30,000 30,000 54-10 Publications & Memberships - - 100 100 100 54-20 Training & Education - - 300 300 300


TOTAL GROUNDS MAINTENANCE 450,307 399,956 458,234 430,971 435,431



Fund: General Department: Public WorksFund Number: 001-3160-543. Division: Fleet

USES OF FUNDS



12-12 Regular 136,189 136,827 137,819 137,819 141,836 12-15 Additional Pay 400 760 1,600 1,600 1,600 14-00 Overtime 50,866 38,942 44,000 44,000 44,880 21-00 FICA Taxes 13,708 12,955 13,900 13,900 14,285 22-10 General Employees Pension 28,295 31,446 32,810 32,810 27,895 23-10 Group Hospitalization 34,629 37,004 49,239 39,765 42,030 23-20 Group Life 975 976 1,047 1,047 1,047 23-30 Dental Plan 1,449 1,456 1,561 1,561 1,561 24-00 Workers Compensation 4,145 4,257 5,298 5,298 4,279


OPERATING40-00 Travel & Per Diem 12 - 1,085 1,085 1,085 46-10 Equipment Maintenance 38,457 50,227 47,550 47,550 47,550 46-15 Vehicle Maintenance 109,070 135,764 140,400 140,400 140,000 52-10 Gas & Oil 241,975 217,777 210,000 210,000 235,000 52-20 Uniforms 1,241 937 1,225 1,225 1,225 52-50 Other 22,449 22,098 30,095 29,195 33,195 54-20 Training & Education 464 199 1,250 1,250 1,250


CAPITAL OUTLAY64-10 Vehicles & Machinery 3,128 - 370,900 370,900 309,450 64-20 Furniture & Equipment - 17,703 31,850 31,850 6,800


TOTAL FLEET SERVICES 687,452 709,328 1,121,629 1,111,255 1,054,968

City of Cocoa Beach B-94 Fiscal Year 2015

Annual Budget

Fund: General Department: Public WorksFund Number: 001-3170-519. Division: Capital Improvements

USES OF FUNDS



CAPITAL OUTLAY62-00 Buildings - 144,317 3,800,000 3,990,000 295,354 63-10 Impr/O/T/Bldg - 15 Yrs 188,136 80,306 441,000 250,000 450,000

SUBTOTAL CAPITAL OUTLAY 188,136 224,623 4,241,000 4,240,000 745,354

TOTAL CAPITAL IMPROVEMENTS 188,136 224,623 4,241,000 4,240,000 745,354



Fund: General Department: Public WorksAccount Code: 001-3190-534. Division: Solid Waste

USES OF FUNDS

2014 20152012 2013 Approved 2014 Approved


12-12 Regular 13,603 13,666 13,765 13,765 14,040 12-15 Additional Pay - - 150 - - 21-00 FICA Taxes 1,007 1,014 1,050 1,050 1,075 22-10 General Employees Pension 2,599 2,889 3,014 3,014 2,166 23-10 Group Health 3,190 3,412 4,543 3,562 3,765 23-20 Group Life 72 73 73 73 73 23-30 Dental Plan 91 91 98 98 98 24-00 Workers Compensation 275 342 351 351 591


OPERATING34-40 Support Services 1,372,481 1,400,447 1,493,500 1,493,500 1,540,492 52-50 Other 55,464 58,531 73,000 73,000 73,000

SUBTOTAL OPERATING 1,427,945 1,458,978 1,566,500 1,566,500 1,613,492

TOTAL SANITATION 1,448,782 1,480,465 1,589,544 1,588,413 1,635,300

TOTAL PUBLIC WORKS 4,234,608 4,192,877 9,267,931 9,029,291 5,611,691



DEVELOPMENT

SERVICES

DETAIL BY DIVISION


B-97

City of Cocoa Beach

B-98

Annual BudgetFiscal Year 2015


DEVELOPMENT SERVICES

DEVELOPMENT SERVICES DIRECTOR

PLANNING, ZONING &

DEVELOPMENT

INSPECTIONS & PERMITTING

Fund: GeneralFund Number: 001 Development Services Budget Summary

SOURCES OF FUNDS



LICENSES / PERMITS 255,615 264,679 225,800 254,000 226,000 CHARGES FOR SERVICES 10,614 6,674 7,000 10,160 7,000 FINES AND FORFEITURES 11,007 65,874 34,000 6,000 32,000 TOTAL REVENUE 277,236 337,227 266,800 270,160 265,000

USES OF FUNDS

PERSONAL SERVICES 580,786 581,354 623,089 543,193 581,550 OPERATING 100,917 22,053 199,456 151,245 153,630 TOTAL EXPENDITURES 681,703 603,407 822,545 694,438 735,180




B-100

Photo by Larry Walker

Downtown Sidewalk Project

DEVELOPMENT SERVICES

City of Cocoa Beach Annual Budget FY 2014-2015

B-101

Primary Mission:

To provide the City of Cocoa Beach citizens, businesses and visitors with excellent customer service in the application and enforcement of the City Comprehensive Plan, Land Development Code, Code of Ordinances and the Florida Building Code, all for the purpose of upholding the preamble of the City Charter while constantly working to improve the health, safety, welfare and quality of life for everyone within the City.

Continuous Responsibilities and Duties:

♦ Strive to improve the customer service we provide through training and customer feedback. ♦ Provide timely, competent and professional service to all of our customers and the local residents. ♦ Inspect building construction and land development activity and enforce the Florida Building Code. ♦ Issue business tax receipts and certificates of use, and maintain a current record of businesses in the City. ♦ Provide administrative support to the City Commission, Code Enforcement Board, Planning Board,

Board of Adjustment and other Boards to maintain and support Planning, Zoning and Building activities. ♦ Maintain an up-to-date record of all pertinent credentials for contractors doing business within the City. ♦ Maintain an up-to-date official zoning map, comprehensive plan and land development regulations. ♦ Endeavor to educate the public on City planning, zoning, and building construction requirements. ♦ Promote activities which improve the community aesthetics and image through collaborative

partnerships with City residents, business owners, and local civic organizations. ♦ Collect and maintain current demographic information related to housing, development and population. ♦ Recommend and create long and short range community development and planning initiatives. ♦ Participate in the Federal Emergency Management Agency (FEMA), National Flood Insurance Program

(NFIP), by providing Flood Insurance Rate Map (FIRM) information or assistance to property owners. ♦ Assist in the administration of the Downtown Cocoa Beach Community Redevelopment Agency. ♦ Support the City Commission in the development and implementation of City policy and direction.

Overall Tasks, Programs, and Charges

The Development Services Department monitors land and structural development activity within the City limits, including site development and building construction. Development Services also maintains the official zoning map for the City and is responsible for administering and revising the City’s Comprehensive Master Plan and Land Development Regulations. This department reviews existing ordinances and regulations for inconsistencies; suggests and drafts revisions and/or new ordinances for adoption. In addition, this department is tasked with any Commission or Board directed study issues. The Department is responsible for five major function areas which include the following: Building Inspections and Permitting; Business Tax Receipts (previously known as Occupation Licensing); Planning and Zoning; Code Enforcement; and, assisting with the administration of the Downtown Community Redevelopment Agency (CRA).

CITY OF COCOA BEACH FY 2015 BUDGET

GOALS AND OBJECTIVES


FY 2015 B-102

FUND: General Fund DEPARTMENT: Development Services

Goal #1: Improve customer service through training and customer feedback and strive to improve the department’s efficiency by reducing and/or eliminating the processes and procedures needed to ensure compliance with City codes and regulations throughout the department and all divisions including: Building Inspections and Permitting; Business Tax Receipts and Certificates of Use; Planning and Zoning; and, Code Enforcement.

Objectives: • Listen, understand and seek solutions to citizen and business concerns and problems. • Track, monitor, and process building permit applications with an expectation of the following process

time: Minor permits – Same Day, Small scale – 3 days, Large scale – 10 days. • Promote public education to train our customers on how to do almost everything they need via the

internet or City Website through direct one-on-one training, press releases, printed materials, the CBNN and the City Website to reduce costs, save time and enhance customer service.

• Utilize existing software programs and implement web based systems to more efficiently process and track building, planning/zoning and code enforcement applications, actions and cases.

• Rewrite the LDC and Comprehensive Plan to streamline, simplify and reduce the process and procedures.

• Implement “on-line” and “in-person” credit/debit card payments for all department fees.

Goal #2: Rewrite and update the City’s Comprehensive Plan, Land Development Code and other City Codes as needed to achieve: enhanced customer service; reduced the City and

departmental operational costs; reduced times for approvals of applications and cases; and reduced processes and procedures for departmental staff and the customers of the City.

Objectives: • Implement the Comprehensive Plan Evaluation and Appraisal Report, by processing revisions to the

Comprehensive Plan. • Develop a Public Facilities and Economic Advantages Elements to be considered for inclusion in the

City’s Comprehensive Plan. • Finalize Comprehensive Plan changes to incorporate required water resource planning in coordination

with City of Cocoa Utilities and St. Johns River Water Management District. • Draft Comprehensive Plan revisions to implement State provisions which include transportation

concurrency exception areas and energy conservation strategies. • Complete sign registrations as required by City Code. • Implement recommendation of Design Based Code consultant.

Goal #3: Simplify, condense and combine the current and multiple “Plan Review, Planning, Zoning and Inspections” fee structures for Development Services Department and the Fire Department into one user-friendly and easy to find, manage and understand fee structure.

Objective: • Investigate area and statewide fee structures and charges for all planning, zoning, building and Fire

Department plan reviews, services and inspections and redesign our existing fee structure to be in line with these area and statewide charges, in one easy to use and understand format.



City of Cocoa Beach Annual Budget FY 2015

B-103

FUND: General DEPARTMENT: Development Services

The following table represents the operating statistics and performance measures compiled from established data bases and internal documents. Information for 2014 has been estimated, for 2015 it has been projected. Benchmark targets are provided for comparison purposes where appropriate.

Operating Statistics:

Actual 2012

Actual 2013

Estimate 2014

Projection 2015


Total Permits 1,814 1,706 1,894 2,000 The economy is projected to begin recovering in 2015.

Permit Values (millions) $16.4 $16.2 $24.7 $18.0

Average Permit Value (thousands) $9.1 $9.3 $13.7 $9.0

Permit Inspections 2,936 2,629 2,738 2,800 The economy is projected to begin

recovering in 2015. New Construction (millions) $10.3 $10.0 $12.0 $15.0 Does not include repairs and minor

alterations. Business Tax Receipts & Certificates of Use (new/transfers/renewals)

1,544 2,493

1,471 2,548

1,829 2,592

1,400 2,600

Business Tax Receipts Certificates of Use

Code Inspections Made Code Violations Started Code Violations Cured

1,804

717

791

2,334

1047

1135

1,558

602

661

1,800

925

850

No. of inspections made. No. of Cases Created. No. cured by Code Enforce. Officer.

Code Enforcement Board

75 61 56 65 No. of Cases heard by the Board.

Code Enforcement Citations 44 67 37 30 No. of Citations issued by the Board.

Performance Measures:

Permit Inspections 11.74 10.51 10.96 11.2 Permit/Code Enf. Inspections per day (based on 250 working days/year. Goal for Code Enforcement is to dramatically reduce the total number of cases which make it to the Code Enforcement Board by 50% in 2015.

Code Enforcement Inspections

7.21 9.34 6.23 7.2

B-104

DEPARTMENT: Development Services


FULL-TIMEDevelopment Services Director 1 - 1 Administrative Specialist 1 - 1 Administrative Assistant 1 - 1 Planner 1 - 1 Chief Building Official 1 - 1 Building Inspector/Plans Examiner 1 - 1 Code Enforcement Specialist 1 - 1 Permits & Licensing Clerk 1 - 1 TOTAL FULL-TIME 8 - 8

PART-TIMEBuilding Inspector 1 - 1 TOTAL PART-TIME 1 - 1


DESCRIPTION AMOUNT


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL


Fund: General Department: Development ServicesAccount Code: 001-3610-515. Division: Planning, Zoning & Development

USES OF FUNDS



12-12 Regular 184,988 192,651 187,821 213,824 240,011 14-00 Overtime 1,700 1,602 1,500 1,500 - 21-00 FICA Taxes 13,657 14,304 14,300 16,360 18,360 22-10 General Employees Pension 38,845 43,170 45,042 45,042 37,343 23-10 Group Hospitalization 39,173 41,664 59,292 47,460 50,165 23-20 Group Life 1,114 1,083 1,141 1,141 1,141 23-30 Dental Plan 1,684 1,647 1,815 1,815 1,815 24-00 Workers Compensation 911 1,297 1,164 1,164 1,286


OPERATING31-00 Professional Services 83,326 8,429 159,761 116,000 129,600 40-00 Travel & Per Diem 582 455 4,370 4,370 3,000 47-00 Printing & Binding 778 239 1,600 1,600 1,600 48-00 Promotional Activities - - 850 850 - 49-00 Other Current Charges 5,034 6,674 8,900 8,900 5,000 51-00 Office Supplies 1,227 1,148 3,000 3,000 1,800 52-20 Uniforms 275 120 420 420 420 52-50 Other 409 380 700 700 700 54-10 Publications & Memberships 2,189 634 2,800 750 1,000 54-20 Training & Education 1,255 535 3,350 1,950 1,500


TOTAL PLANNING, ZONING & DEVELOPMENT 377,147 316,032 497,826 466,846 494,741



Fund: General Department: Development ServicesAccount Code: 001-3630-524. Division: Inspections and Permits

USES OF FUNDS



12-12 Regular 182,043 174,849 194,691 125,000 134,077 13-10 Part Time 41,091 34,260 20,808 20,808 28,720 14-00 Overtime 401 164 500 500 - 21-00 FICA Taxes 16,529 15,467 17,450 11,200 12,490 22-10 General Employees Pension 17,677 19,645 20,497 20,497 18,332 23-10 Group Hospitalization 35,771 34,118 50,915 30,727 32,475 23-20 Group Life 964 871 982 982 982 23-30 Dental Plan 1,213 1,069 1,306 1,307 1,307 24-00 Workers Compensation 3,025 3,493 3,866 3,866 3,045


OPERATING30-10 Abatement Costs 2,005 280 3,000 2,000 2,000 31-00 Professional Services 25 - 3,000 3,000 1,000 40-00 Travel & Per Diem 113 46 1,170 1,170 1,000 52-20 Uniforms 441 658 1,010 1,010 1,010 52-50 Other 427 676 500 500 500 54-10 Publications & Memberships 1,732 465 1,325 1,325 1,000 54-20 Training & Education 1,099 1,314 3,700 3,700 2,500


TOTAL INSPECTIONS & PERMITS 304,556 287,375 324,720 227,592 240,438

TOTAL DEVELOPMENT SERVICES DEPARTMENT 681,703 603,407 822,545 694,438 735,180



RECREATION

DETAIL BY DIVISION


Fiscal Year 2015

B-107




RECREATION

RECREATION

RECREATION CENTER PARKS

SKATE PARK TENNIS

AUDITORIUM POOL

BEACH RANGERS GOLF

Administration

Maintenance

Food & Beverage

B-109

Fund: GeneralFund Number: 001 Recreation Budget Summary



FINES 8,125 100 8,000 2,200 2,000 CHARGES FOR SERVICES 2,922,051 3,006,353 3,286,160 3,154,996 3,231,160 TOTAL REVENUE 2,930,176 3,006,453 3,294,160 3,157,196 3,233,160

PERSONAL SERVICES 1,772,704 1,779,653 1,891,923 1,773,616 1,924,967 OPERATING 1,250,663 1,203,299 1,298,131 1,177,761 1,204,422 CAPITAL OUTLAY 201,847 143,590 665,725 674,413 214,811 TOTAL EXPENDITURES 3,225,214 3,126,543 3,855,779 3,625,790 3,344,200


Fiscal Year 2015

SOURCES OF FUNDS

USES OF FUNDS


B-110

Volleyball Court by the Pool with a River View


RECREATION

Primary Mission

To provide the best possible recreational environment for the citizens and visitors to Cocoa Beach.

Additional Missions

• Operate & Maintain :

Recreation Center

Shepard Park

Fischer Park

Sports Complex

Pool/Pavilion

Tennis Courts

Skate Park

Auditorium

The mission of the Cocoa Beach Aquatic center is to provide an efficient, safe and enjoyable atmosphere in which the community’s needs of educational, recreational, therapeutic and athletic needs are met.


Oversee all recreation programs and athletic activities.

Supervise use of the Sports Complex by the Little League, high school and general public.

Oversee Special Event activities for the city.

Promote the expanded use of the Pool/Pavilion facilities by swim teams and other groups (handled by pool staff).

Provide swimming lessons and public swimming with lifeguard protection (pool staff).

Contract for the management and operation of the tennis facility.

Contract for the management and operation of the Skate Park.

Administration of the auditorium is handled by the staff of the Golf Course.


B-112


FUND: General DEPARTMENT: Recreation Goal: To deliver high quality park & recreation facilities and services in a

professional, modern, safe and consistent manner. Objectives:

• Consistency in maintenance of facilities. • Provide programs needed by citizens and general public. • Offer safe & cleanliness of facilities.

Goal: Strengthen and expand all programs. Objectives:

• Cross-market all programs. • Enhance current programs and develop new ones as needed. • Diverse program offerings, age directed & educational.

Goal: Improve operations safety and equipment at all facilities. Objectives:

• Professional courteous staff. • Open channels for community input. • Consistent customer service, responsiveness; Friendly atmosphere.

Goal: Oversee Special Events applications. Objectives:

• Processing - Applications handled in a timely manner. • Keeping all departments aware of events.


B-113

CITY OF COCOA BEACH FISCAL YEAR 2015 BUDGET WORKSHEET

GOALS AND OBJECTIVES FUND: General DEPARTMENT: Pool Goal: Build programs that increase participation and attendance. Objectives:

♦ Promote to the community that “Swimming Lessons Save Lives” through participation in the

World’s Largest Swimming Lesson. ♦ Have more involvement with the Pool Committee and involve them to pool functions. ♦ Offer programs related to seniors.

♦ Develop relationship with USA Swimming teams to use the aquatic center as their

home pool. Allow USA teams to use the aquatic center to host swim meets.

♦ Offer pool rentals to visiting teams outside of the traditional winter break time period.

Goal: Provide public recreational swimming with lifeguard protection.

♦ Have monthly lifeguard in-service, so staff may maintain test ready skills.

♦ Host annual “Superguard” competition for aquatic center staff.

Goal: Continue to make improvements to the facility. Objectives:

♦ Provide a shaded area at the east end of the pool for patrons. ♦ Renovate side restrooms to become a “Family Locker Room” for parents with small children

and seniors who need assistance.

♦ Upgrade chemical controllers for main pool, kiddie pool and spray park.


POOL

Primary Mission

Our mission is to promote a culture of water safety for the community of Cocoa Beach. We will provide educational, recreational and athletic opportunities for a diverse population while maintaining a safe and clean facility.


Provide public recreational swimming with lifeguard protection. Ensure lifeguarding staff maintains test ready skills through in-service training.

Promote the message that “Swimming Lessons Save Lives” through participation in the World’s Largest Swimming Lesson event, and community swim lessons.

Promote the usage of pool/pavilion facilities by sport teams and the community.




B-115

FUND: General

DEPARTMENT: Recreation


Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Attendees at Gym 2,158 2,542 1,674 2,192 Attendees at the Recreation

Center Gym. Does not include program attendance.

Attendees at pool 19,520 19,777 21,625 18,540 Includes daily admittance.

Does not include rentals or program attendance. Pool was closed 54 days for refurbishment in FY2014.

Revenue - Gym $74,000 $73,820 $85,102 $91,200 Expenditures - Gym $225,243 $208,406 $220,144 $219,006 Net cost per person $70.09 $52.95 $80.67 $59.00 Revenue - Pool $108,000 $106,900 $115,172 $103,067 Expenditures - Pool $335,497 $359,138 $304,480

$317,954

Net cost per person $13.21 $15.58 $8.75 $11.59 Comments: Attendance at the auditorium, beachside parks & ballfields is not tracked. The skate park & tennis courts are run by contractors who keep all revenue received. This revenue is not shown. The attendance at these facilities is also not shown. The contractors are also paid fees to run those facilities, including some maintenance.

B-116

DEPARTMENT: Recreation Administration (includes Recreation Center)


FULL-TIMELeisure Services Director 1 - 1 Administrative Assistant (50%) * - - - TOTAL FULL-TIME 1 - 1

PART-TIMEProgram Specialist/Recreation 1 - 1 Recreation Aide 2 - 2 Counselors 15 - 15 Head Counselor 3 - 3 TOTAL PART-TIME 21 - 21


DESCRIPTION AMOUNTAdjustable Basketball Shooting Stations 4,000

4,000


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

* Administrative Assistant's salary is allocated 50% to Recreation and 50% to Pool.

Fund: General Department: RecreationAccount Code: 001-4110-572. Division: Recreation Administration

USES OF FUNDS

2014 20152012 2013 Amended 2014 Approved Actual Actual Budget Estimated Budget

PERSONAL SERVICES12-12 Regular 65,822 66,129 72,682 72,682 77,617 13-10 Part Time 66,084 67,798 67,000 70,000 82,600 14-00 Overtime 6 - 150 150 177 21-00 FICA Taxes 9,947 10,136 10,385 10,700 12,425 22-10 General Employees Pension 7,796 8,664 9,040 9,040 8,085 23-10 Group Hospitalization 10,512 11,677 15,532 10,520 11,120 23-20 Group Life 378 385 528 528 528 23-30 Dental Plan 543 546 586 586 586 24-00 Workers Compensation 3,840 4,313 4,394 4,394 2,481


OPERATING34-40 Support Services 28,370 21,662 26,300 24,800 25,000 40-00 Travel & Per Diem - - 760 760 760 43-10 Electric 10,295 9,477 11,000 11,000 11,500 43-20 Water & Sewer 1,968 1,258 2,000 2,000 2,000 46-10 Equipment Maintenance 823 278 600 600 600 48-00 Promotional Activities 1,308 1,477 1,200 1,200 1,500 51-00 Office Supplies 184 372 650 650 650 52-20 Uniforms - 171 200 200 200 52-50 Other Supplies 15,414 14,589 16,600 16,600 16,600 54-10 Publications & Memberships 340 150 380 380 380 54-20 Training & Education - 30 300 300 300


CAPITAL OUTLAY64-20 Furniture & Equipment - - 7,600 7,600 4,000

SUBTOTAL CAPITAL OUTLAY - - 7,600 7,600 4,000

TOTAL RECREATION CENTER 223,630 219,112 247,887 244,690 259,109



B-118

DEPARTMENT: Recreation/Beach-side Parks


FULL-TIMELead Park Attendant 1 - 1 TOTAL FULL-TIME 1 - 1

PART-TIMEPark Attendant 4 (1) 3 TOTAL PART-TIME 4 (1) 3

TOTAL PERSONAL SERVICES 5 (1) 4

DESCRIPTION AMOUNT

TOTAL -


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


NONE SCHEDUED FOR FY 2015

Fund: General Department: RecreationAccount Code: 001-4120-572. Division: Beach-side Parks

USES OF FUNDS


PERSONAL SERVICES12-12 Regular 23,964 24,483 25,186 25,186 25,688 13-10 Part Time 40,910 46,920 49,228 36,000 39,733 14-00 Overtime 5,816 4,329 5,000 1,000 2,000 21-00 FICA Taxes 5,367 5,754 6,000 6,000 6,197 22-10 General Employees Pension 3,557 3,952 4,124 4,124 3,744 23-10 Group Hospitalization 4,555 4,853 6,444 5,383 5,690 23-20 Group Life 200 202 208 208 208 23-30 Dental Plan 362 364 391 391 391 24-00 Workers Compensation 1,039 1,451 1,328 1,328 761


OPERATING34-40 Support Services 97,807 98,033 98,680 98,680 98,680 43-10 Electric 4,891 5,290 6,600 6,600 6,930 43-20 Water & Sewer 27,450 28,583 33,000 33,000 34,650 52-20 Uniforms 176 35 250 250 250 52-50 Other Supplies 125 315 500 500 500


TOTAL PARKS 216,219 224,564 236,939 218,650 225,421



DEPARTMENT: Recreation/Pool


FULL-TIMEAquatic Manager 1 - 1 Administrative Assistant (50%) * 1 - 1 TOTAL FULL-TIME 2 - 2

PART-TIMELifeguard 19 (1) 18 Maintenance Worker I 1 - 1 Cashier 4 (1) 3 TOTAL PART-TIME 24 (2) 22


DESCRIPTION AMOUNTPool Blanket 5,478Lane Lines (short course) 4,410Geothermal Domed Coils (2) 10,000Strantrol (controller - 2 pools & splash park) 9,000Pool Furniture 4,000

32,888



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

* Administrative Assistant's salary is allocated 50% to Recreation and 50% to Pool. The number of Part time positions may vary from year to year but the number of part time hours worked remains consistent.

Fund: General Department: RecreationAccount Code: 001-4130-572. Division: Pool

USES OF FUNDS


PERSONAL SERVICES12-12 Regular 57,815 52,786 59,578 59,578 60,810 13-10 Part Time 111,330 124,132 111,000 130,000 156,000 14-00 Overtime 1,610 887 2,000 2,220 2,400 21-00 FICA Taxes 12,855 13,565 12,800 14,673 16,768 22-10 General Employees Pension 11,349 12,613 13,160 13,160 10,091 23-10 Group Hospitalization 18,717 12,535 27,262 11,025 11,650 23-20 Group Life 355 234 658 300 300 23-30 Dental Plan 181 227 195 500 500 24-00 Workers Compensation 4,342 5,387 5,035 5,035 4,634


OPERATING34-40 Support Services 5,053 5,812 9,925 6,800 5,800 40-00 Travel & Per Diem - 54 1,000 1,000 900 43-10 Electric 28,269 28,783 30,000 30,000 31,350 43-20 Water & Sewer 2,586 2,570 3,200 2,600 3,000 46-10 Equipment Maintenance 6,326 10,408 15,425 15,425 14,350 48-00 Promotional Activities 1,861 1,527 1,500 1,500 1,350 51-00 Office Supplies 785 575 700 700 630 52-20 Uniforms 1,086 2,340 2,500 2,500 2,500 52-50 Other Supplies 12,499 13,860 14,000 14,000 12,600 52-51 Pool Chemicals 18,155 21,037 24,200 23,200 21,600 52-65 Sales Merchandise 3,049 2,403 5,000 5,000 4,259 54-10 Publications & Memberships 1,362 1,212 1,500 1,500 1,500 54-20 Training & Education 3,497 2,074 1,850 1,850 1,850


CAPITAL OUTLAY63-10 Impr/O/T/Bldg - 15 Yrs - 17,075 442,900 442,813 - 64-20 Furniture & Equipment 34,210 20,493 11,650 27,000 32,888


TOTAL POOL 337,292 352,589 797,038 812,379 397,730



Fund: General Department: RecreationAccount Code: 001-4140-572. Division: Tennis

USES OF FUNDS


OPERATING34-40 Support Services 21,108 21,420 21,948 21,948 22,380 43-20 Water & Sewer 905 1,286 1,200 1,200 1,200 46-10 Equipment Maintenance 1,221 1,680 1,500 1,500 1,500 52-50 Other Supplies 1,500 - 1,500 1,500 1,500


TOTAL TENNIS 24,734 24,386 26,148 26,148 26,580



Fund: General Department: RecreationAccount Code: 001-4150-572. Division: Skate Park

USES OF FUNDS


OPERATING43-10 Electric 2,696 2,598 3,500 3,500 3,500 43-20 Water & Sewer 500 500 500 500 500 45-05 General Liability 876 - 1,500 876 1,500 52-50 Other Supplies - - 200 200 200


TOTAL SKATE PARK 4,072 3,098 5,700 5,076 5,700



B-124

DEPARTMENT: Recreation/Auditorium


FULL-TIMEEvents Assistant (25%)* - - - Food & Beverage Supervisor (50%)** - - - Maintenance Worker /Custodian (50%)*** - - - TOTAL FULL-TIME - - -

PART-TIMEMaintenance Worker I (50%)**** - - - TOTAL PART-TIME - - -

TOTAL PERSONAL SERVICES - -

DESCRIPTION AMOUNT-

-


Fiscal Year 2015

PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

NOTES: *Events Assistant salary allocation is 25% Auditorium and 75% Golf Course Rec. division. **Food & Beverage Supervisor salary allocation is 50% Auditorium and 50% Golf Course Rec. division. ***Maintenance Worker /Custodian (FT) salary allocation is 50% Auditorium and 50% Golf Course Rec. division. ****Maintenance Worker I (PT) salary allocation is 50% Auditorium and 50% Golf Course Rec. division.

There are no personnel positions assigned to this department

No capital items are budgeted for fiscal year 2015

Fund: General Department: RecreationAccount Code: 001-4160-572. Division: Auditorium

USES OF FUNDS


PERSONAL SERVICES12-12 Regular 37,910 38,071 38,361 38,347 40,825 13-10 Part Time 3,418 3,165 3,654 3,654 5,097 14-00 Overtime 2,817 2,425 3,000 2,386 3,000 21-00 FICA Taxes 3,233 3,198 3,400 3,400 3,740 22-10 General Employees Pension 3,990 4,434 4,627 4,627 5,323 23-10 Group Hospitalization 9,796 10,464 13,921 11,195 11,833 23-20 Group Life 265 269 276 276 276 23-30 Dental Plan 453 455 488 465 488 24-00 Workers Compensation 1,124 885 1,437 1,437 486


OPERATING34-40 Support Services 3,976 3,301 4,212 3,518 4,310 43-10 Electric 40,931 40,308 43,637 41,000 46,970 43-20 Water & Sewer 2,872 3,468 3,973 3,600 3,780 43-30 Natural Gas 2,265 2,960 2,858 2,858 3,213 46-05 Building Maintenance 4,143 2,997 5,650 2,500 6,000 46-10 Equipment Maintenance 6,534 6,048 7,660 6,500 9,160 48-00 Promotional Activities 2,442 2,448 2,550 2,450 2,550 52-50 Other Supplies 1,563 1,998 3,330 3,000 3,830


CAPITAL OUTLAY64-20 Furniture & Equipment 24,750 - 2,500 - -

TOTAL AUDITORIUM 152,482 126,894 145,534 131,213 150,881




B-126

BEACH MANAGEMENT PROGRAM

Primary Mission The Beach Management mission is to deliver a safe, secure, and lawful beach going experience for the community and the public as a whole.

Additional Missions

♦ Provides for patrol of the beaches and beach access points. ♦ Provides for a liaison between the public and the Cocoa Beach Police

Department. ♦ Provides for interaction with the public to respond to inquiries, or to inform them

of City Ordinances and/or beach rules and regulations. ♦ Provide additional patrol in the downtown Cocoa Beach area during peak hours

when the public is leaving the beach.

Tasks, Programs and Responsibilities Maintain radio communications with the Police Department Communications Center to advise of non-compliance of infractions of Ordinances and/or beach rules and regulations.


B-127


FUND: General DEPARTMENT: Beach Management C - ommitted to exceptional service

B - uilding community partnerships B - uilding a safe and secure beach environment M - anaging a cleaner, more enjoyable beach experience

Goal: Provide for a professional and efficient patrol of the Beach Management

initiative. Objectives:

♦ Develop, review, and implement standard operating procedures. ♦ Provide re-certification training in basic first aid, CPR, radio communications, and water

rescue ♦ Maintain proficiency in the operation and use of the all terrain vehicle (ATV).

Goal: To improve the public’s knowledge and compliance of City Ordinances and/or beach

rules and regulations. Objectives:

♦ Interact with citizens and visitors to assure knowledge of the beach rules and regulations.

♦ Issue reasonable commands to all beach goers of infractions to City Ordinances and/or beach rules and regulations.




B-128

FUND: General

DEPARTMENT: Beach Management

Operating Statistics: (2012: May 26 – Sept 23) All other years Feb - Sept

Actual 2012

Actual 2013

Estimate 2014

Projection 2015


# of Ranger Hours 1,675

2,217 2,808 3,420 FY14 & FY15 are based on an estimate of Seasonal hours for 8 Rangers @ 12 hrs per weekend for 31 weekends. Includes Off Season hours of 1 Ranger @ 12 hrs per weekend for 21 weekends. FY12 & FY13 are actual hours worked.

# of Rangers on Beach 6 8 8 8 Performance Measures: Verbal Warnings Issued

1,635

5,149

3,225

2,404

Target is a reduction in Verbal Warnings from previous year. Totals based on Feb 1 thru September 6 season. FY12 & FY13 are actual warnings issued. FY 14 & FY15 are estimates.

Comments: The City is heavily influenced by the large numbers of visitors to the beach during Spring Break and throughout the summer. The Beach Management Program was established to assist the Police Department with orderly and efficient monitoring of the visitors to the beach. In lieu of civil citations the Beach Management Program has no enforcement authority and only gives verbal warnings. If there is non-compliance with the warning, an officer is summoned for the issuance of a possible civil citation. The program is in its third year and is still collecting comparable historical statistical data to rely on.

DEPARTMENT: Recreation/Beach Rangers


PART-TIMERanger Supervisor 1 - 1 Beach Rangers 7 - 7 TOTAL PART-TIME 8 - 8


DESCRIPTION AMOUNT

TOTAL -



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


No capital items are budgeted for fiscal year 2015

Fund: General Department: RecreationAccount Code: 001-4170-572. Division: Beach Rangers

USES OF FUNDS


PERSONAL SERVICES13-10 Part Time 26,411 32,468 50,876 32,500 35,700 21-00 FICA Taxes 2,202 2,484 3,890 2,500 2,740 24-00 Workers Compensation (307) 1,501 639 1,500 1,536


OPERATING31-00 Professional Services - 71 832 832 749 40-00 Travel & Per Diem - - 950 300 - 52-20 Uniforms 3,662 2,367 2,880 2,500 2,592 52-50 Other Supplies 3,304 2,183 2,500 1,500 1,350 54-20 Training & Education - - 1,450 1,000 450


CAPITAL OUTLAY64-20 Furniture & Equipment 50,109 26,853 10,516 10,516 -

SUBTOTAL CAPITAL 50,109 26,853 10,516 10,516 -

TOTAL BEACH RANGERS 85,381 67,927 74,533 53,148 45,117



PERSONNEL SCHEDULE

DEPARTMENT: Golf Course

POSITION TITLE:

FULL-TIME

NUMBER OF POSITIONS BUDGET

2014 CHANGE BUDGET

2015

1 1 1 6 1 1 1 1 1 1 1 1 2

- - - - - - - - - - - - -

1 1 1 6 1 1 1 1 1 1 1 1 2

Golf Course Manager Golf Pro Shop Manager Assistant Pro Shop Manager Maintenance Worker I (1 at 50%) Maintenance Worker/Custodian (50%) Food and Beverage Supervisor (50%) Events Assistant (75%) Golf Course Superintendent Golf Course Assistant Superintendent Irrigation Specialist Spray Technician Turf Equipment Technician Maintenance Worker II TOTAL FULL-TIME PART-TIME

19

6 3 4

20 4

-

- - - - -

19

6 3 4

20 4

Food & Beverage I Food & Beverage II Cashier Recreation Aide Maintenance Worker I (1 at 50%) TOTAL PART-TIME 37 - 37


CAPITAL OUTLAY SCHEDULE DESCRIPTION AMOUNT Golf Carts (5 yr lease/purchase) Air Handlers (various locations) Greens Mower with Groomers (2) (new)

78,400 26,523 73,000

TOTAL 177,923



B-132

GOLF

Primary Mission

The Golf Department mission is to maintain and operate a high quality municipal golf program to meet the needs of the citizens and visitors of Cocoa Beach providing a highly manicured golf course and a fee structure commensurate with this objective.

Additional Missions

♦ To ensure the future of golf through the promotion of Junior Programs.

♦ To market the golf course throughout East Central Florida and world wide via Internet.

♦ To become one of the finest municipal golf courses in the State of Florida.

♦ To nurture a golf course facility that will produce pride among the citizens and

businesses of Cocoa Beach.

♦ To be the primary component of a Recreation Complex that encourages leisure activities for both tourists and citizens.

♦ To promote the use of the practice area at night.

Tasks, Programs and Responsibilities The golf course operates 364 (closed Christmas Day) days a year to make available to the residents and non-residents a reasonably priced golfing facility. Operations include the pro shop, golf cart rentals, snack bar, and a driving range. Staff maintains the Golf Course property, insures proper mowing is completed on greens, tees, roughs and fairways, administers the golf course for play, and keeps the course in a highly manicured state. In addition, the staff handles the reservation and upkeep of the Auditorium (Community Center).



FUND: General DEPARTMENT: Golf Goal: Increase net revenue for the Golf Department. Objectives:

♦ Keep greens in good shape with proper fertilizing and other maintenance. ♦ Add new tee boxes for seniors and women. ♦ Reduce expenditures and personnel costs. ♦ Develop a new rate structure as recommended by Finance Department. ♦ Maximize use of the second and third course during summer months. ♦ Work to improve the Tom Warriner Avenue entrance to course.

Goal: Increase use and revenue produced by Community Center. Objectives:

♦ Promote facility to local groups. ♦ Increase overall number of weddings and events. ♦ Advertise in Wedding Guide to promote rentals.

Goal: Continue to improve service in the Food & Beverage Division. Objectives:

♦ Continually update menu selections. ♦ Provide food option(s) for upcoming Golf Tournaments. ♦ Upgrade facility to increase use.




FUND: General

DEPARTMENT: Golf Course

Actual 2012

Actual 2013

Estimate 2014

PROJECTED 2015



Total 18 and 9 hole Rounds played by category:

City residents 18,977 22,408 23,500 25,000 State residents 7,107 8,662 9,300 10,000 Out-of-State residents 2,310 2,367 2,900 3,000 Prepaid members 11,622 9,484 8,750 8,500

Total all players 72,574 79,273 79,048 82,000 Includes all specials Equivalent rounds: Equivalent rounds is 50% of

the 9 hole rounds and 100% of the 18.

Total of all players 53,607 63,832 64,000 65,000

Total charges for service (thousands):

$2,267 $2,176 $2,330 $2,396 Includes Pro-Shop and Snack Bar

Rainy Days: (Winter) (Summer)

8

65

17 56

15 60

16 62

Days of rain or closings the next day. 6 year average has been 78 days. Winter avg. rev. is $6,500 vs. Summer $3,500.

Pro-Shop (thousands): Revenue 179 181 190 200 Merchandise and special

orders Expenditures 118 133 110 115 Snack Bar (thousands):

Revenue 363 384 403 423 Merchandise and direct charges

Expenditures 345 345 376 380

Performance Measures: Annual cost to play18 holes: Prepaid resident $3,718 $3,718 $3,792 $3,883 Assuming 18 holes with cart, 3

times every week Non-prepaid resident $5,170 $5,170 $5,273 5,400 Net revenue (thousands): Pro-Shop $61 $48 $80 $85 Net of merchandise and

special orders. Target is $100,000.

Snack Bar $18 $39 $27 43 Net of merchandise and direct charges. Target is $40,000.

Comments:

Fund: General Department: RecreationAccount Code: 001-4210-572. Division: Golf Administration


2012 2013 Amended 2014 Approved Actual Actual Budget Estimated Budget

PERSONAL SERVICES12-12 Regular 163,859 164,669 165,866 165,866 192,459 13-10 Part Time 150,042 155,862 157,325 155,000 193,750 14-00 Overtime 3,162 2,572 3,500 2,451 4,375 21-00 FICA Taxes 23,555 24,242 24,900 24,900 29,861 22-10 General Employees Pension 29,571 32,863 34,289 34,289 28,694 23-10 Group Hospitalization 36,906 33,911 52,459 40,398 42,700 23-20 Group Life 1,030 1,015 1,350 1,350 1,350 23-30 Dental Plan 1,630 1,638 1,757 1,757 1,757 24-00 Workers Compensation 4,801 6,518 6,136 6,136 7,746


OPERATING34-20 Bank Charges 40,143 40,521 41,000 41,000 41,000 34-40 Support Services 8,029 5,722 9,773 8,750 9,325 34-90 MIS, Operating Services 24,066 24,066 - - - 34-95 MIS, Capital Contribution 3,208 3,208 - - - 43-10 Electric 26,124 39,584 30,759 29,500 30,030 43-20 Water & Sewer 10,326 10,344 10,635 10,301 10,635 46-05 Building Maintenance 4,948 5,904 8,805 8,503 7,305 46-10 Equipment Maintenance 74,503 55,395 42,694 42,694 43,440 46-30 Fleet, Maintenance & Services 4,650 4,650 4,650 - - 48-00 Promotional Activities 21,118 28,412 36,400 18,000 14,400 51-00 Office Supplies 1,012 547 1,800 1,800 2,000 52-20 Uniforms 293 1,086 475 450 475 52-50 Other Supplies 9,617 5,473 9,520 11,184 7,720 52-65 Sales Merchandise 117,987 132,727 115,000 110,000 115,000 54-10 Publications & Membership 2,660 2,320 3,315 2,500 2,315 54-20 Training & Education 1,817 1,506 1,858 1,316 1,858


CAPITAL OUTLAY62-00 Buildings 27,005 - - - - 63-10 Improvements - - 20,000 20,000 - 64-20 Furniture & Equipment 24,750 69,272 94,400 88,000 104,923


TOTAL ADMINISTRATION 816,812 854,026 878,666 826,145 893,118

Annual Budget

B-135

City of Cocoa Beach

Fiscal Year 2015

Fund: General Department: RecreationAccount Code: 001-4230-572. Division: Golf Maintenance

USES OF FUNDS


PERSONAL SERVICES12-12 Regular 388,874 370,535 375,550 330,000 318,200 12-15 Additional Pay 400 400 400 - 400 13-10 Part-time 64,040 68,104 68,614 68,614 64,000 14-00 Overtime 24,459 9,307 18,000 7,677 9,600 21-00 FICA Taxes 34,741 32,996 35,300 31,100 30,006 22-10 General Employees Pension 68,956 76,634 79,958 79,958 50,358 23-10 Group Hospitalization 88,733 90,943 119,316 104,398 110,349 23-20 Group Life 2,599 2,280 2,974 2,974 2,974 23-30 Dental Plan 4,535 4,081 4,684 4,684 4,684 24-00 Workers Compensation 7,397 7,788 9,454 9,454 8,196


OPERATING31-00 Professional Services 1,855 60 2,700 750 750 34-40 Support Services 39,511 23,364 52,400 27,600 25,599 43-10 Electric 22,851 20,389 21,674 19,000 20,000 46-10 Equipment Maintenance 78,655 81,205 84,555 70,000 72,000 52-10 Gas & Oil 44,816 38,562 46,000 40,000 40,075 52-20 Uniforms 3,217 2,204 2,663 2,600 2,882 52-50 Other Supplies 150,013 110,925 154,875 130,000 124,875


CAPITAL OUTLAY64-10 Vehicles & Machinery 79,146 36,750 71,000 68,000 73,000


TOTAL MAINTENANCE 1,104,798 976,527 1,150,117 996,809 957,948



Fund: General Department: RecreationAccount Code: 001-4240-572. Division: Golf Food & Beverage

USES OF FUNDS


PERSONAL SERVICES12-12 Regular 37,767 37,895 38,772 38,772 40,606 13-10 Part time 73,360 76,045 76,125 71,000 93,750 14-00 Overtime 3,187 2,885 3,200 2,130 4,000 21-00 FICA Taxes 8,608 8,796 9,000 9,000 10,585 22-10 General Employees Pension 5,968 6,633 6,920 6,920 5,323 23-10 Group Hospitalization 9,796 10,464 13,921 11,195 11,833 23-20 Group Life 267 271 369 369 369 23-30 Dental Plan 453 455 488 488 488 24-00 Workers Compensation 1,750 2,164 2,237 2,237 2,327


OPERATING34-40 Support Services 9,649 10,984 11,150 9,001 9,000 43-30 Natural Gas 3,542 4,829 3,670 4,825 5,030 45-05 General Liability 1,280 1,574 1,537 1,537 1,600 46-10 Equipment Maintenance 2,195 1,758 2,500 3,495 3,500 49-00 Other Current Charges 2,185 2,185 2,185 2,185 2,185 52-40 Food Supplies 75,839 73,399 75,000 72,000 75,000 52-42 Beer Stock 41,677 51,596 45,000 52,000 55,000 52-46 Liquor Stock 20,751 21,540 20,000 22,000 22,000 52-50 Other Supplies 34,915 31,875 40,000 34,525 40,000


CAPITAL OUTLAY62-00 Buildings 11,986 - - - - 64-10 Vehicles & Machinery - - 11,675 19,000 - 64-20 Furniture & Equipment - - 4,000 2,000 -

SUBTOTAL CAPITAL OUTLAY 11,986 - 15,675 21,000 -

TOTAL FOOD & BEVERAGE 345,175 345,347 367,749 364,679 382,596

TOTAL GOLF 2,266,785 2,175,900 2,396,532 2,187,633 2,233,661

TOTAL RECREATION DEPARTMENT 3,310,595 3,194,470 3,930,312 3,678,938 3,344,200



Fund: GeneralAccount Code: 001-9000-519 Department: General Appropriations


2012 2013 Amended 2014 Approved Actual Actual Budget Estimated Budget

PERSONAL SERVICES25-00 Unemployment Compensation 2,610 11,421 29,000 19,000 19,000


OPERATING - General Appropriations31-00 Professional Services 54,796 24,394 26,675 326,675 34,975 45-05 General Liability 100,358 84,274 110,360 115,000 120,750 45-10 Auto Liability 39,994 21,138 26,170 25,000 26,250 45-15 Property 168,154 119,981 182,235 177,000 138,325 45-25 Public Officials Liability 366 366 400 400 400 45-30 Flood Insurance 29,496 26,128 37,650 36,000 37,800 45-50 Workers Comp Deduc Fees 54,765 26,285 50,000 50,000 50,000 45-60 Claims 2,243 409 50,000 50,000 50,000 49-00 Other Current Charges 86,637 97,610 100,527 100,527 103,543 49-15 Collection Agency Fees 226 133 1,500 1,500 1,500 49-20 Bad Debt Expense 1,579 (1,022) - - - 49-39 Disaster Recovery 300 - - - - 52-50 Other Supplies 20,286 23,103 22,000 22,000 22,000

SUBTOTAL OPERATING - General Appropriations 559,200 422,799 607,517 904,102 585,543

OPERATING - Marketing/Economic Development (new in FY2014)552 31-00 Professional Services - - 40,000 20,000 20,000 552 40-00 Travel & Per Diem - - 1,500 1,500 1,500 552 48-00 Promotional Activities - - 80,000 30,000 157,990 552 54-10 Publications & Memberships - - 1,500 1,500 1,500 552 54-20 Training & Education - - 2,000 500 2,000

SUBTOTAL OPERATING - Marketing/Economic Dev. - - 125,000 53,500 182,990

DEBT SERVICE71-00 Principal (New Fire Station) - - - - 75,000 72-00 Interest Expense (New Fire Station) - - - - 125,845 71-40 Maritime Hammock Principal 175,000 185,000 - - - 72-40 Maritime Hammock Interest 9,587 2,736 - - -

SUBTOTAL DEBT SERVICE 184,587 187,736 - - 200,845

TRANSFERS519 91-01 Transfer to CRA 28,828 78,320 91,658 35,346 48,730 581 90-10 Transfer to OPEB Trust 226,067 213,632 271,600 250,000 250,000


TOTAL GENERAL APPROPRIATIONS 1,001,292 913,908 1,124,775 1,261,948 1,287,108

RESERVES

590. 90-10 Reserved for Future Appropriation 6,784,738 6,725,656 3,845,383 5,075,181 2,015,570

TOTAL GENERAL FUND USES 25,818,089 25,167,362 30,046,093 30,786,627 24,903,154



Crystal Owens

New Golf Carts 2013 City of Cocoa Beach Annual Budget Fiscal Year 2015

B-139

Crystal Owens

27-Hole Golf Course


B-140

SPECIAL REVENUE FUNDS

METERED PARKING

THIS FUND WAS ESTABLISHED IN FISCAL YEAR 1995. THE PURPOSE OF THIS FUND IS TO PROVIDE A SEPARATE ACCOUNTING FOR THE REVENUE GENERATED BY METERED PARKING.THE BUDGET SHOWS PROJECTED SOURCES AND USES.

THE CITY HAS BUDGETED IMPROVEMENTS TO DUNE CROSSOVERS, SIDEWALKS AND BIKEPATHS FOR A NUMBER OF YEARS. SINCE FISCAL YEAR 2005, TRANSFERS ARE BEING MADE TO GENERAL FUND FOR POLICE VEHICLES AND BEAUTIFICATION PROJECTS.


Fiscal Year 2015 C-1

Metered Parking Budget SummaryFund Number: 110

2014 2015

2012 2013 Amended 2014 Approved


SOURCES

CHARGES FOR SERVICES 723,650 720,163 726,000 728,000 728,000MISCELLANEOUS 5,306 8,136 6,795 4,500 4,500FUNDS FORWARD 1,156,775 1,106,949 1,144,536 1,144,536 815,731TOTAL SOURCES 1,885,731 1,835,248 1,877,331 1,877,036 1,548,231

USES

PERSONAL SERVICES 111,806 131,232 144,480 143,419 145,727OPERATING 123,910 125,195 175,876 175,876 191,210CAPITAL OUTLAY 80,692 96,004 402,010 392,010 259,120TRANSFERS 462,374 338,281 350,000 350,000 350,000TOTAL EXPENDITURES 778,782 690,712 1,072,366 1,061,305 946,057RESERVES 1,106,949 1,144,536 804,965 815,731 602,174TOTAL USES 1,885,731 1,835,248 1,877,331 1,877,036 1,548,231


C-2 Fiscal Year 2015

DEPARTMENT: Metered Parking Fund


FULL-TIMEMeters Collection Attendant 1 - 1 TOTAL FULL-TIME 1 - 1

PART-TIMEParking Enforcement Officer 7 - 7 Beach Coordinator 1 - 1 TOTAL PART-TIME 8 - 8


DESCRIPTION AMOUNTDune Crossovers 61,000 Sidewalks/Bike Paths 10,610 Tom Warriner Bike Path Project 20,000 South Brevard Sidewalk Replacement 30,000 Parking Meter Replacement (750) 120,000 John Deere Gator - Beach Patrol 8,755 John Deere Gator - Keep Brevard Beautiful 8,755 TOTAL 259,120



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


Fund: Metered ParkingAccount Codes: 110-4100

SOURCES OF FUNDS


Actual Actual Budget Estimated BudgetCHARGES FOR SERVICES

TRANSPORTATION344. 50-30 Parking Permits 50,717 54,090 50,000 50,000 50,000 344. 60-10 Meter Fees 487,047 428,691 500,000 500,000 500,000 344. 60-15 Meter Fees Taxable 6,354 8,062 6,000 8,000 8,000 344. 60-20 Meter Fines 179,532 229,320 170,000 170,000 170,000

TOTAL CHARGES FOR SERVICES 723,650 720,163 726,000 728,000 728,000

MISCELLANEOUS REVENUES

INTEREST EARNINGS361. 10-00 Interest on Pooled Funds 516 141 500 500 500 361. 20-00 Interest on Investments 2,737 3,113 2,500 2,500 2,500 361. 90-00 Mkt Unrealized Gain/Loss (972) (3,432) - - -

SUBTOTAL INTEREST EARNINGS 2,281 (178) 3,000 3,000 3,000

OTHER MISCELLANEOUS REVENUES364. 10-00 Ins/Auction Proceeds - - 1,000 1,000 1,000 369. 10-00 NSF Check Fee 80 110 - - - 369. 40-00 Collection Agency & Other 20 8,204 2,795 500 500

SUBTOTAL OTHER MISC REVENUES 100 8,314 3,795 1,500 1,500

TOTAL MISCELLANEOUS REVENUES 2,381 8,136 6,795 4,500 4,500

TOTAL REVENUES 726,031 728,299 732,795 732,500 732,500

FUNDS FORWARD 389. 99-10 Appropriated Fund Balance 1,156,775 1,106,949 1,144,536 1,144,536 815,731

1,882,806 1,835,248 1,877,331 1,877,036 1,548,231



TOTAL SOURCES

Fund: Metered ParkingAccount Codes: 110-4120-545. Department: Administration

USES OF FUNDS



PERSONAL SERVICES12-12 Regular 24,271 23,561 23,434 23,434 25,814 13-10 Part Time 68,527 84,898 96,425 96,425 97,554 14-00 Overtime 619 542 1,000 1,000 1,000 21-00 FICA Taxes 7,129 8,317 9,100 9,100 9,513 22-10 General Employees Pension 3,630 4,034 4,209 4,209 4,533 23-10 Group Hospitalization 4,555 4,853 6,444 5,383 5,690 23-20 Group Life 183 187 243 243 243 23-30 Dental Plan 362 364 391 391 391 24-00 Workers Compensation 2,530 4,476 3,234 3,234 989


OPERATING31-00 Professional Services 15,988 20,975 46,000 46,000 - 34-20 Bank Charges 2,083 2,591 1,500 1,500 1,500 34-40 Support Services 5,150 3,200 7,420 7,420 48,000 34-90 MIS, Operating Services 16,044 16,044 16,044 16,044 16,044 34-95 MIS, Capital Contribution 2,139 2,139 2,139 2,139 2,139 46-05 Fleet Capital Contribution - - - - 18,500 46-10 Equipment Maintenance 8,320 2,490 10,000 10,000 10,000 46-30 Fleet, Maintenance & Services 1,250 1,250 1,250 1,250 1,250 47-00 Printing and Binding - 4,212 4,660 4,660 4,660 52-10 Gas & Oil 8,011 7,255 10,000 10,000 12,000 52-20 Uniforms 1,165 3,334 4,207 4,207 4,207 52-50 Other 4,983 3,999 6,120 6,120 6,280 53-10 Sidewalk Maintenance 1,671 2,621 10,000 10,000 10,000 53-20 Waterway Maintenance 10,000 - - - - 53-40 Crossover Maintenance 314 1,227 10,000 10,000 10,000


CAPITAL OUTLAY63-10 Impr/O/T/Bldg - 15 Yrs 48,215 55,000 143,000 133,000 121,610 64-20 Furniture & Equipment 32,477 41,004 259,010 259,010 137,510


TOTAL ADMINISTRATION 269,616 298,573 675,830 664,769 549,427



Fund: Metered ParkingAccount Codes: 110-9000- Department: General Appropriations

USES OF FUNDS



OPERATING519.34-50 Administrative Services 38,256 38,256 38,256 38,256 38,256 519.45-05 General Liability 1,141 1,152 1,215 1,215 1,276 519.45-10 Auto Liability 705 617 665 665 698 519.49-15 Collection Agency Fees 6,495 13,743 6,200 6,200 6,200 519.49-20 Bad Debt Expense 195 90 200 200 200


TRANSFERS519.91-10 Transfer to General Fund 462,374 475,234 350,000 350,000 350,000


TOTAL GENERAL APPROPRIATIONS 509,166 529,092 396,536 396,536 396,630

RESERVES590.90-10 Reserved Future Appropriations 1,106,949 1,144,536 804,965 815,731 602,174

TOTAL USES 1,885,731 1,972,201 1,877,331 1,877,036 1,548,231



SPECIAL REVENUE FUNDS

COMMUNITY REDEVELOPMENT AGENCY (CRA)


C-7


C-8

COMMUNITY REDEVELOPMENT AGENCY

Primary Mission

The Downtown Cocoa Beach CRA shall promote redevelopment of the downtown area in a manner which embraces our historical place in the community and our desire to be economically sustainable continually improving our overall quality of life.

Additional Missions

♦ Create a strong identity for the Downtown ♦ Promote a more walkable Village Center, connected to the larger community ♦ Support economic stability

♦ Promote and enhance the “surfing village” resort uses ♦ Protect residential neighborhoods from commercial intrusion, yet provide

connectivity for walkability and sustainability

♦ Enhance downtown with broader mix uses

♦ Reinforce, preserve, and expand the unique building types and neighborhood characteristics

♦ Maintain and enhance public lands, open spaces, and public service/utilizes to assure a good quality of life for residents and visitors


♦ Reverse the obsolescence of older marginal residential and commercial structures

♦ Provide a broader array of housing types, particularly multifamily, including

mixing uses adjacent to each other or within structures

♦ Diversify and capture a broader spectrum of the local economy particularly in the area of tourism

♦ Amenities and an enhanced community character which can increase the

attractiveness of Cocoa Beach to tourist and new residents.

♦ Upgrade the capacity of roads and infrastructure

♦ Identify and construct infrastructure improvements to support new development, including regional stormwater and regional or clustered parking downtown.


C-9


FUND: General DEPARTMENT: Community Redevelopment Agency

Goal: Create a strong identity for the Downtown

Objectives: 1. Continue development of the Mobile App 2. Continue to provide façade grants 3. Work with Main Street Coordinator to develop Main Street downtown activities Goal: Support economic stability Objectives:

1. Promote downtown businesses through activities and mobile app 2. Work with Main Street coordinator to generate more downtown walking 3. Assist downtown merchants to become more involved with downtown activities.

Community Redevelopment Budget SummaryFund Number: 125

2014 2015

2012 2013 Amended 2014 Approved


SOURCES

INTERGOVERNMENTAL - - 26,111 26,111 92,250 TRANSFERS 28,828 78,320 113,819 35,346 - TOTAL SOURCES 28,828 78,320 139,930 61,457 92,250

USES

OPERATING 24,366 25,720 103,730 60,957 67,730 CAPITAL OUTLAY - 52,600 36,200 500 - TRANSFERS - - - - 24,520 TOTAL EXPENDITURES 24,366 78,320 139,930 61,457 92,250 TOTAL USES 24,366 78,320 139,930 61,457 92,250



DEPARTMENT: Community Redevelopment (CRA)


FULL-TIME- - -

TOTAL FULL-TIME - - -

PART-TIME- - -

TOTAL PART-TIME - - -

TOTAL PERSONAL SERVICES - - -



PERSONNEL SCHEDULE

NUMBER OF POSITIONS

No personnel budgeted for fiscal year 2015.

Fund: Community Redevelopment (CRA)Account Codes: 125-0000

SOURCES OF FUNDS


Actual Actual Budget Estimated BudgetTAXES

INTERGOVERNMENTAL 330. 10-00/20-00 City & County - - 26,111 26,111 92,250

TOTAL TAXES - - 26,111 26,111 92,250

TRANSFERS381 35-00 Transfer from General Fund 28,828 78,320 113,819 35,346 -

TOTAL TRANSFERS 28,828 78,320 113,819 35,346 -

TOTAL REVENUES 28,828 78,320 139,930 61,457 92,250

28,828 78,320 139,930 61,457 92,250



TOTAL SOURCES

Fund: Community Redevelopment (CRA)Account Codes: 125-9310

USES OF FUNDS



OPERATING559 31-00 Professional Services 16,889 20,703 78,500 35,727 42,500 559 32-10 Auditor - - 1,500 1,500 1,500 559 40-00 Travel & Per Diem - - 1,980 1,980 1,980 559 45-05 General Liability 4,678 4,707 4,800 4,800 4,894 559 47-00 Printing and Binding 1,582 110 3,500 3,500 3,500 559 48-00 Promotional Activities - - 400 400 400 559 49-00 Other Current Charges 82 126 250 250 250 559 51-00 Office Supplies - - 200 200 200 559 52-50 Other - 129 500 500 406 559 54-10 Publications & memberships 420 175 350 350 350 559 54-20 Training & Education 715 (230) 1,750 1,750 1,750 559 82-00 Aids to Private Organizations - - 10,000 10,000 10,000


TRANSFERS559 91-10 Repayment of Advance from Gen. Fund - - - - 24,520

TOTAL TRANSFERS - - - - 24,520

CAPITAL OUTLAY559 63-10 Impr/O/T/Bldg - 15 Yrs - 52,600 36,200 500 -

TOTAL USES 24,366 78,320 139,930 61,457 92,250




C-14

Staff Photo

Breaking Ground on the New Fire Station 2014

UTILITIES SYSTEM FUND BUDGET

ORGANIZATION CHART

MISSION STATEMENT

GOALS & OBJECTIVES

OPERATING STATISTICS & PERFORMANCE MEASURES

BUDGET SUMMARY

SOURCES OF FUNDS

USES OF FUNDS

SPECIAL FUNDS


D-1

D-2


Fiscal Year 2015

UTILITIES SYSTEM ENTERPRISE FUND

DEPARTMENT & DIVISION STRUCTURE

UTILITIES SYSTEM

COLLECTIONS

ADMINISTRATION

OPERATIONS

GENERAL APPROPRIATIONS


Fiscal Year 2015 D-3

UTILITIES

Primary Mission

The Utilities Department mission is to maintain the integrity of the sanitary sewer collection system, treatment process and effluent disposal system.

Additional Missions

♦ To meet State requirements for reclaimed water by maintaining a high quality effluent.

♦ To inspect reclaimed water installations, both residential and commercial customers and maintain the reclaimed water distribution system.

♦ To review all site plans involving reclaimed water or sewer service and recommend modifications as needed.

♦ To inspect all connections to the City collection system. ♦ To maintain all treatment plant equipment, all lift stations and the collection

system through the use of a computerized maintenance management system program.

♦ To enforce properly operated grease traps and determine sizing for new installations.

♦ To clear all stoppages in main collection piping on a 24 hour basis. ♦ To test sewage in all phases of treatment for parameters as specified in the

Florida Department of Environmental Protection operating permit. ♦ To meet Federal and State regulations for disposal of biosolids.


The Utilities Department is responsible for the collection, treatment, and disposal of sanitary sewage generated by City residents and businesses, and the unincorporated areas adjacent to the City on the north and south. Additionally there is a contract with Patrick Air Force Base to treat sewage and provide reclaimed water to the base. The Utilities Department also provides operation, maintenance and treatment services to the Canaveral Port Authority.


City of Cocoa Beach Annual Budget D-4 Fiscal Year 2015

FUND: Utility System DEPARTMENT: Water Reclamation

Goal: To provide professional, courteous, and timely customer service. Objectives:

♦ Return calls and respond to requests the same day. Resolve problems within seventy two (72) hours, keeping the customer informed. Any unresolved problems extending beyond seventy two (72) hours must be moved to the next higher priority level.

♦ Respond to sewer stoppages and reuse line breaks within two (2) hours of notification. ♦ Keep customers fully informed on department activities through the reuse hotline,

newspaper articles, handouts, the City web page, web based multi-media presentations and encouraging tours of the treatment facility. Continue to provide reuse seminars convenient for the customers.

♦ More effectively and systematically record and track wastewater customer complaints and issues and the solution required to resolve the complaint as a means of determining department customer service efficiencies.

Goal: To measure, track and report utility performance as a means of continuously improving reliability and operational efficiency. Objectives:

♦ Quantify sewer collections and treatment plant system reliability by specific performance measures such as but not limited to; number of blocked sewer lines, percentage of blocked lines that are repeat occurrences, emergency repairs etc.

♦ Quantify (sustainable) cost identified by performance indicators such as energy consumption and cost, operational and maintenance costs based on treated flow and miles (feet) of collection system.

Goal: Meet all parameters and specific conditions listed in State and Federal Operating

Permits. Objectives:

♦ Enhance the effectiveness and efficiency of the wastewater treatment plant process operating system to meet or exceed new regulatory discharge limits.

♦ Continue with enhanced process and operational control automation including hardware and industrial automation software upgrades.

♦ Continue with and expand the knowledge and skill levels of all department employees by encompassing both direct and cross training methods.

♦ Expand upon the preventative maintenance infrastructure management system within the department.

♦ Utilize aquifer storage recovery systems for reuse storage during wet weather and efficient recovery of this resource during drought conditions.

♦ Ensure the integrity of plant structures and equipment utilizing the unfunded liability assessment study and budgeting for capital replacement.


City of Cocoa Beach Annual Budget D-5 Fiscal Year 2015

Goal: Increase efficiency for sludge processing and disposal.

Objectives:

♦ Decrease the amount of biosolids disposed of at the county landfill through the use of the solar greenhouse and drying the material to >75% solids.

♦ Explore additional means to have the material classified by EPA/DEP as a fertilizer or soil amendment eliminating disposal at the landfill.

Goal: Provide a safe working environment for all employees. Objectives:

♦ Continue to participate in regularly scheduled safety committee meetings, advising staff of any safety issues/concerns during employee meeting.

♦ The procurement of tools and equipment related either directly or indirectly to safety will be given the highest priority.

Goal: Utilize information technology to increase efficiency of retrieving and using archived

documents, data, and video. Objectives:

♦ With the support of the Information Technology Department continue to upgrade servers and workstations to improve productivity, performance and information sharing.

♦ Continue to take advantage of the Wi-Fi network by adapting notebooks for crews in the field to retrieve and enter pertinent information for maintenance or customer service activities.

Water Reclamation Facility Upgrade Aerial View


D-6



_____________________________________________________________________________City of Cocoa Beach Annual Budget

Fiscal Year 2015 D-7

FUND: Utilities

DEPARTMENT: Water Reclamation


Actual

2012 Actual 2013

Estimate 2014

Projection 2015


Operating Statistics: Sewer influent flows: All sources 1,294.5 1,295.0 1,310.0 1,310.0 Millions of gallons annually Patrick Air Force Base 246.0 281.8 250.0 250.0 Port Canaveral 23.8 22.8 24.0 24.0 Reuse water flows: All accounts 1,136.4 1,192.9 1,143.0 1,150.0 Millions of gallons annually Patrick Air Force Base 54.2 3.2 10.0 10.0 Cost of electrical power $381 $419 $420 $430 Thousands of dollars annually

Cost of chemical supplies $393 $345 $342 $350

Total Operating Costs $2,620 $2,628 $2,826 $2,850 Thousands of dollars annually Number of employees 24 24 24 24 Performance Measures: Cost per million gallons of influent Electrical power $294 $324 $321 $328 Chemical supplies $304 $266 $261 $267 Total Operating Costs $2,024 $2,029 $2,157 $2,176 Thousands of dollars annually Net operating margin

$3,302

$3,098

$2,915

$3,033

Thousands of dollars annually

Compliance with all regulatory rules 100.0% 100.0% 100.0% 100.0% Must comply with FDEP and

USEPA rules Comments: The City’s sewer plant serves Patrick Air Force Base to the south of the City limits and the Port of Canaveral to the north. Reuse water is provided to City customers for a monthly fee. The contract with Patrick Air Force Base requires that they receive reuse. The net operating margin considers only the difference between revenues and operating expenses and must also be sufficient to provide for annual debt service requirements and necessary capital equipment and improvements.

Utilities System Fund Budget SummaryFund Number: 431

2014 20152012 2013 Amended 2014 Budget

Actual Actual Budget Estimated Request

CHARGES FOR SERVICES 5,803,168 5,596,533 5,684,802 5,721,100 5,914,415MISCELLANEOUS REVENUES 118,673 126,217 112,220 146,812 99,409OTHER RECEIPTS 10,200,991 9,462,716 2,470,782 2,470,782 2,225,048 TOTAL REVENUES 16,122,832 15,185,466 8,267,804 8,338,694 8,238,872FUNDS FORWARD 4,838,794 4,715,874 8,151,687 8,151,687 7,153,462 TOTAL SOURCES 20,961,626 19,901,340 16,419,491 16,490,381 15,392,334

PERSONAL SERVICES 1,543,842 1,560,130 1,614,095 1,580,308 1,664,992OPERATING 1,619,730 1,612,822 1,748,980 1,756,785 1,705,487CAPITAL OUTLAY 12,051,915 7,559,464 3,474,976 3,260,276 2,057,900DEBT SERVICE 350,023 373,158 1,704,936 1,765,550 1,723,268TRANSFERS 644,014 644,079 644,000 974,000 644,000 TOTAL EXPENSES 16,209,524 11,749,653 9,186,987 9,336,919 7,795,647RESERVES 4,752,102 8,151,687 7,232,504 7,153,462 7,596,687 TOTAL USES 20,961,626 19,901,340 16,419,491 16,490,381 15,392,334


D-8 Fiscal Year 2015

USES OF FUNDS

SOURCES OF FUNDS

Fund: Utilities SystemFund Number: 431


Actual Actual Budget Estimated BudgetCHARGES FOR SERVICES

4300-343. 50-05 Sewer Charges - PAFB 1,296,527 1,296,247 1,305,730 1,290,760 1,290,760 4300-343. 50-10 Sewer Charges - City 3,147,248 2,983,553 3,075,000 3,000,000 3,000,000 4300-343. 50-20 Sewer Charges - County 554,654 537,497 560,670 550,000 550,000 4300-343. 50-25 Sewer Charges - Port 207,211 192,516 205,028 195,000 195,000 4300-343. 50-30 Reuse Charges 260,137 276,117 252,684 276,972 276,972 4300-343. 50-35 Patrick Family Housing 213,817 215,685 209,690 248,268 266,683 4300-343. 60-10 Sewer Connection 67,781 49,814 50,000 123,000 300,000 4300-343. 60-20 Reuse Connection 3,210 2,100 1,000 3,100 1,000 4300-343. 80-10 Late Fees 52,583 43,004 25,000 34,000 34,000

TOTAL CHARGES FOR SERVICES 5,803,168 5,596,533 5,684,802 5,721,100 5,914,415

MISCELLANEOUS REVENUES4300-360. 10-10 Cocoa/Port Auth Admin Fee 3,237 3,576 4,000 3,406 3,406 4300-360. 10-20 Port Maintenance Fees 29,392 59,093 45,000 40,000 40,000 4300-361. 10-00 Interest on Pooled Funds 2,699 56 3,000 3,000 3,000 4300-361. 20-00 Interest on Investments 19,766 21,293 15,223 15,223 15,223 4300-361. 30-00 Interest - Interfund Loans 47,392 42,997 42,997 40,812 35,780 4300-361. 90-00 Mkt Unrealized Gain/Loss (7,676) (27,114) - - -

4300-364. 10-00 Ins/Auction Proceeds 3,150 - - - - 4300-369. 10-00 NSF Check Fee 70 (30) 1,000 1,000 1,000 4300-369. 30-00 Insurance Refunds 7,872 8,176 - 7,670 - 4300-369. 40-00 Other 12,771 18,170 1,000 35,701 1,000

TOTAL MISCELLANEOUS REVENUES 118,673 126,217 112,220 146,812 99,409

OTHER RECEIPTS4300-337. 25-00 Water Management District 10,024,833 9,325,316 2,250,000 2,250,000 2,000,000 4300-381. 30-00 Repayments of Advances 38,758 - 83,382 83,382 87,648 4300-383. 10-00 Service Charges - Other Funds 2,400 2,400 2,400 2,400 2,400

TOTAL OTHER RECEIPTS 10,065,991 9,327,716 2,335,782 2,335,782 2,090,048

TOTAL REVENUES 15,987,832 15,050,466 8,132,804 8,203,694 8,103,872

FUNDS FORWARD 4300-389. 99-20 Appropriated Retained Earnings 4,838,794 4,715,874 8,151,687 8,151,687 7,153,462

TOTAL REVENUES 20,826,626 19,766,340 16,284,491 16,355,381 15,257,334

Annual Budget


REVENUE BY SOURCE OF FUNDS

City of Cocoa Beach

Utilities System Fund Sources, Excluding Funds Forward

UTILITIES FUND SOURCES, EXCLUDING FUNDS FORWARDSewer Charges - PAFB 1,290,760 15.9%Sewer Charges - Port 195,000 2.4%Sewer Charges - City 3,000,000 37.0%Sewer Charges - County 550,000 6.8%Miscellaneous 99,409 1.2%Other Receipts 2,090,048 25.8%Other Charges for Services 878,655 10.8%Total Sources 8,103,872 100.0%

The other receipts category percentage of revenue is high in fiscal year 2015 due to loan proceeds received from the state for the Water Reclamation infrastructure project.



Sewer Charges - PAFB 15.9%

Sewer Charges

Port 3.1% Sewer Charges - City

37.0%

Sewer Charges - County

6.8%

Miscellaneous 1.2%

Other Receipts 25.8%

Other Charges for Services

9.4%

Utilities Fund Uses, Excluding Reserves

UTILITIES FUND USES, EXCLUDING RESERVESPersonal Services 1,664,992 21.0%Operating 1,705,487 21.5%Capital Outlay 2,192,900 27.7%Debt Service 1,723,268 21.7%Transfers 644,000 8.1%Total Uses 7,930,647 100.0%




Operating 21.5%


Debt Service 21.7%

Transfers 38.5%

DEPARTMENT: Utilities System Fund


FULL-TIMEDirector of Water Reclamation 1 - 1Administrative Specialist 1 - 1Operations Manager 1 - 1Automation Technician 1 - 1Environmental Analyst 1 - 1Treatment Plant Operator 4 1 5Reuse Coordinator 1 - 1Sludge Disposal Technician 1 - 1Utilities Electrician 1 - 1Utilities Mechanic 3 - 3Machinist 1 - 1Maintenance Worker I 3 - 3Industrial Pretreatment Coordinator 1 - 1Chief Operator 1 - 1Lead Utility Plant Mechanic 2 - 2Superintendent WRD Systems Maintenance 1 - 1


DESCRIPTION AMOUNTRehabilitation of Sewer Systems* 1,800,000Air Compressor & Air Tools 3,000Automated Sludge Delivery System to Greenhouse 3,500Flowmeters (2) 110,000Replacement of Critical Components 6,400Replacement of Major Equipment 60,000

75,000

2,057,900



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

The Capital Replacement Fund is included in this schedule.

*The Wastewater Facilities Plan was adopted by Resolution # 2009 -12 on April 16, 2009 Projects have been identified for completion in FY 2012 - FY 2017.

Fund: Utilities System Department: Water ReclamationAccount Code: 431-4314-537. Division: Collections

USES OF FUNDS



12-12 Regular 390,551 421,155 412,090 412,090 433,679 12-15 Additional Pay 332 854 785 320 785 14-00 Overtime 76,409 70,948 60,000 60,000 66,000 21-00 FICA Taxes 34,372 35,769 36,000 36,000 38,226 22-10 General Employees Pension 70,013 77,807 81,183 81,182 76,687 23-10 Group Hospitalization 92,283 122,624 156,000 115,000 121,555 23-20 Group Life 2,449 2,817 2,680 2,680 2,680 23-30 Dental Plan 3,753 4,436 4,450 4,450 4,450 24-00 Workers Compensation 11,383 13,365 14,549 14,549 10,528


OPERATING44-30 Equipment Rental/Lease 4,676 7,684 6,000 6,000 6,000 46-05 Building Maintenance 473 514 1,500 1,500 1,000 46-10 Equipment Maintenance 17,768 9,817 18,000 18,000 15,000 46-30 Fleet, Maintenance 16,667 16,667 16,667 16,667 16,667 46-35 Fleet, Capital Contribution - - 85,000 85,000 23,100 46-45 R&R Distribution 29,644 24,026 30,000 30,000 30,000 52-50 Other 36,288 29,830 34,000 34,000 40,000 53-30 Street Maintenance 390 - 3,000 3,000 3,000


CAPITAL OUTLAY63-10 Imp O/T/Bldgs - 15 Yrs 106,984 46,438 - - - 63-20 Infrastructure 156,398 70,563 2,464,700 2,250,000 1,800,000 64-20 Furniture & Equipment 111,771 21,939 - - 6,500

SUBTOTAL CAPITAL OUTLAY 375,153 138,940 2,464,700 2,250,000 1,806,500

TOTAL COLLECTIONS DIVISION 1,162,604 977,253 3,426,604 3,170,438 2,695,857



Fund: Utilities System Department: Water ReclamationAccount Code: 431-4320-535. Division: Administration

USES OF FUNDS



12-12 Regular 293,690 253,887 249,690 249,690 283,751 14-00 Overtime 210 - 200 200 220 21-00 FICA Taxes 21,743 18,606 18,575 18,575 21,722 22-10 General Employees Pension 43,589 48,442 50,543 50,543 41,007 23-10 Group Hospitalization 40,876 37,710 48,000 68,160 72,045 23-20 Group Life 1,611 1,370 1,648 1,072 1,648 23-30 Dental Plan 2,161 1,815 2,343 1,492 2,343 24-00 Workers Compensation 2,111 1,049 2,698 2,698 1,405


OPERATING31-00 Professional Services 11,805 29,912 25,100 24,500 40,100 34-40 Support Services 14,697 20,918 35,560 35,560 34,360 34-90 IT, Operating Services 32,088 32,088 32,088 32,088 32,088 34-95 IT, Capital Contribution 4,278 4,278 4,278 4,278 4,278 40-00 Travel & Per Diem 1,872 2,945 5,168 5,168 5,168 41-00 Communications Services 4,180 6,894 4,000 7,000 7,500 43-10 Electric 381,051 419,305 400,000 400,000 400,000 43-20 Water & Sewer 3,263 4,653 3,200 3,200 3,500 44-30 Equipment Rental/Lease 951 - 2,000 2,000 2,000 49-00 Other Current Charges 492 912 1,000 1,000 1,000 51-00 Office Supplies 2,047 1,597 2,000 2,000 2,000 52-10 Gas & Oil 31,478 31,534 44,000 44,000 44,000 52-20 Uniforms 8,201 8,657 6,934 6,934 8,447 52-50 Other 2,147 418 2,200 2,200 2,200 54-10 Publications & Memberships 1,590 1,733 2,120 2,720 2,120 54-20 Training & Education 6,554 8,556 5,495 8,000 5,495


TOTAL ADMINISTRATION DIVISION 912,685 937,279 948,840 973,078 1,018,397



Fund: Utilities System Department: Water ReclamationAccount Code: 431-4322-536. Division: Operations

USES OF FUNDS



12-12 Regular 266,709 262,799 258,825 258,825 296,941 14-00 Overtime 46,280 30,399 40,000 40,000 36,050 21-00 FICA Taxes 23,195 21,734 22,600 22,600 25,474 22-10 General Employees Pension 53,545 59,508 62,088 62,088 46,664 23-10 Group Hospitalization 56,146 60,358 76,346 65,292 69,015 23-20 Group Life 1,643 1,698 1,968 1,968 1,968 23-30 Dental Plan 2,449 2,548 2,732 2,732 2,732 24-00 Workers Compensation 6,339 8,432 8,102 8,102 7,417


OPERATING34-40 Support Services 28,772 38,169 63,000 63,000 60,000 46-10 Equipment Maintenance 41,988 21,791 29,000 29,000 30,000 52-50 Other 392,804 344,802 341,678 341,678 345,813


CAPITAL OUTLAY63-10 Imp O/T/Bldgs - 15 Yrs 11,567,431 7,296,673 870,376 870,376 110,000 64-20 Furniture & Equipment - 5,243 4,900 4,900 6,400

SUBTOTAL CAPITAL OUTLAY 11,567,431 7,301,916 875,276 875,276 116,400

TOTAL OPERATIONS DIVISION 12,487,301 8,154,154 1,781,615 1,770,561 1,038,474



Fund: Utilities System Department: Water ReclamationAccount Code: 431-9000-519. General Appropriations

USES OF FUNDS



OPERATING31-00 Professional services - - - - 34-50 Administrative Services 483,122 483,122 483,122 483,122 483,122 45-05 General Liability 14,866 15,859 13,310 13,310 13,976 45-10 Auto Liability 6,343 5,554 6,000 6,000 6,300 45-15 Property 32,912 33,829 35,560 35,560 26,000 45-30 Flood Insurance 6,142 6,604 7,000 9,300 10,253 49-15 Collection Agency Fees 181 154 1,000 1,000 1,000


DEBT SERVICE71-00 Principal 247,749 255,239 1,563,715 714,062 1,100,197 72-00 Interest 102,274 117,919 141,221 1,051,488 623,071

SUBTOTAL DEBT SERVICE 350,023 373,158 1,704,936 1,765,550 1,723,268

TRANSFERS91-10 Transfers to General Fund 500,000 500,000 500,000 500,000 500,000 91-25 Interfund Loan to General Fund (GLASSBK) - - - 330,000 - 91-45 Transfers to Capital Replacemnt 135,000 135,000 135,000 135,000 135,000 91-65 Transfers to Golf Course 9,000 9,000 9,000 9,000 9,000 99-20 Bad debt expense 14 79 - - -


TOTAL GENERAL APPROPRIATIONS 1,537,603 1,562,359 2,894,928 3,287,842 2,907,919

RESERVES590 90-10 Reserved for Future Appropriations 4,752,102 8,151,687 7,232,504 7,153,462 7,596,687

TOTAL USES 20,852,295 19,782,732 16,284,491 16,355,381 15,257,334



Fund: Utilities Capital ReplacementAccount Code: 433

SOURCES OF FUNDS

2014 20152012 2013 Amended 2014 Budget

Actual Actual Budget Estimated Request

OTHER RECEIPTS9200-381.10-05 Transfer from Revenue Fund 135,000 135,000 135,000 135,000 135,000

TOTAL OTHER RECEIPTS 135,000 135,000 135,000 135,000 135,000

TOTAL REVENUES 135,000 135,000 135,000 135,000 135,000

TOTAL SOURCES 135,000 135,000 135,000 135,000 135,000

USES OF FUNDS

CAPITAL OUTLAY 9200-539.63-10 Imp. O/T/Bldgs 15 Yrs 10,114 - 60,000 60,000 60,000 9200-539.64-20 Furniture & Equipment 99,217 118,608 75,000 75,000 75,000

TOTAL CAPITAL OUTLAY 109,331 118,608 135,000 135,000 135,000

TOTAL USES 109,331 118,608 135,000 135,000 135,000



ASR Well


D-18

STORMWATER FUND BUDGET

ORGANIZATION CHART

MISSION STATEMENT

GOALS & OBJECTIVES

OPERATING STATISTICS & PERFORMANCE MEASURES

BUDGET SUMMARY

SOURCES OF FUNDS

USES OF FUNDS


E-1

E-2


Fiscal Year 2015

Stormwater Enterprise Fund Department & Division Structure

Stormwater Utility

Operations

Dredging

General Appropriations


E-3

STORMWATER

Primary Mission

The Mission of the Stormwater Utility is to improve and maintain stormwater management within the City’s Indian River Lagoon watershed, primarily by retaining storm runoff volume upland to the extent attainable and reducing nutrients and other pollutants through best management practices.

Additional Missions

♦ Protect downstream water quality and habitat through storm runoff reduction and pollution prevention strategies.

♦ Maintain stormwater infrastructure integrity. ♦ Minimize flooding. ♦ Ensure compliance with stormwater management rules and regulations. ♦ Provide public outreach and education as a means of preventing and/or

minimizing waterway pollution.

Tasks, Programs and Responsibilities The Stormwater Utility is charged with the reduction of undesirable stormwater impacts, improving and reducing storm runoff volume and managing its effects on the City’s canal and lagoon systems. It works to improve the City’s stormwater management system and to ensure that the City, including new development and redevelopment, complies with applicable Federal, State and Local policies and law. Focus is on storm runoff reduction and pollution prevention from municipal sources through public education and outreach, capital improvement projects to minimize storm runoff to City waterways and operational programs that maintain a clean and functional infrastructure.



E- 4

1

FUND: Stormwater Utility DEPARTMENT: Stormwater

Goal: Improve & maintain water quality and habitat through effective stormwater management. Objectives: ♦ Coordinate with Public Works on the Minutemen Streetscape & Stormwater Corridor

Improvement, which includes LID stormwater management methods such as increased green space for percolation, bioswales, semi-pervious pavers, nutrient-capture media, underground retention and tree canopy. Grant funding has been secured. Monitoring is included to evaluate the volume of runoff captured as well as the pollutants removed from the stormwater stream.

♦ Continue to develop the Maritime Hammock Preserve to enhance aesthetics and recreation. FY2014 and FY 2015 improvements include picnic shelters, benches, entrance sign, trail enhancement and continued invasive removal and hammock/meadow restoration. Continue to monitor the alum-enhanced pond to improve functionality and pollution reducing performance.

♦ Identify and construct several minor bioswale and/or porous paver systems to capture storm runoff and mitigate pollution to the Banana River Lagoon. These systems will incorporate coastal landscape and/or beautifying pavers. Number of locations will depend upon budget and available crew time. Existing bioswales will be maintained and enhanced with landscape, as necessary.

♦ Partner in TMDL/BMAP (Basin Management Action Plan) process to comply with EPA/FDEP Clean Water Act requirements. Coordinate with Brevard Cty/municipal stakeholders on pollutant reduction e.g. streetsweeping, fertilizer ordinance, public education, dredging, etc. to maximize effectiveness, lower costs and meet federal requirements. Initial 5-year cycle (15% pollutant reduction, Feb 2013 start) includes the Minutemen Stormwater LID Improvement. The BMAP requires that pollutant load reductions are met in 15 years with 5-year evaluation intervals and managed through semi-annual meetings to assess lagoon health and project completion efforts.

♦ Continue 2x/month streetsweeping of urban/treed streets, once/month streetsweeping for all other curbed areas. Continue inspection/cleaning of all City stormdrains including vactor line cleaning as time and equipment allow. Maintain stormdrain pollution control devices seasonally.

♦ Comply with City’s NPDES SW Permit and continue to document/report pollution prevention measures (MCM) to FDEP. MCMs include public education/outreach (Live Blue campaign), illicit discharge inspection/prevention/enforcement, erosion and sediment control inspection and enforcement - and municipal pollution prevention SOPs and training.

♦ Continue working with the Brevard County Natural Resources and local interest groups (Surfrider, Garden Club, Boy/Girl Scouts, etc.) on dune/lagoon restoration projects to restore a healthy vegetated dune/lagoon system to minimize erosion and sand transport from the beach to our curb/stormdrain/lagoon system.

♦ Continue to educate residents, business, visitors and our local schools about causes/effects of poor stormwater practices and the City’s stormwater management efforts, including source control and pollution prevention. Re-establish/enhance the Green Business program through volunteer efforts and assistance from Marine Resources Council program.



E- 5

Goal: Maintain infrastructure integrity for public safety/protection of private/public properties. Objectives: ♦ Stormline replacement/slip-lining: Of the 2.2 miles of CMP (corrugated metal pipe) stormline

installed in the 1960s, all but 1,819 feet have been replaced or slip-lined with plastic-based pipe. The remaining stormlines are the most challenging with surface structures, utility conflicts and/or difficult groundwater conditions. This challenging infrastructure issue is shared by many older coastal communities and trenchless solutions are becoming more reliable and cost-effective. Staff is actively pursuing the best solution for the 12 remaining deteriorating CMP restoration jobs including the potential to include these stormlines into the wastewater collection system bid for sanitary sewer lining.

♦ Rehabilitate structurally damaged stormdrains, manholes & outfalls according to a priority list.

♦ Improve Stormwater Utility’s GIS (geographical information system) of the City’s stormwater facilities in order to better manage inventory, work orders, facility history, NPDES permit activities and TMDL BMAP compliance.

Goal: Maintain a high level of flood protection through sound planning, effective

operations & quality service.

Objectives: ♦ Monitor flood prone improvement areas for performance, using Stormwater Master

Plan as guide. Improve GIS (geographical information system) for all facilities for inventory, work orders, facility history and NPDES compliance.

♦ Evaluate nuisance curb ponding and install exfiltration, rock basins and/or curb cores for mitigation. Continue to seek emerging technologies for problem areas.

Goal: Provide a high level of customer service and communication to public, private and

government sectors while sustaining effective department operations. Objectives: ♦ Participate in countywide Live Blue public ed/outreach program for cost effective and

consistent Indian River Lagoon outreach. Live Blue is an inter-local effort between Brevard County and all cities within the Indian River Lagoon watershed. Activities include festival participation, billboards, PSAs and school involvement. Campaign uses social media to connect community to groups/businesses that support lagoon protection targeting fertilization/pesticide application methods, lawn care and other best management practices. Continue monitoring Pollution Prevention and Green Business Hotlines. Assist KBB with biannual Thousand Island trashbash. Assist Land Management Committee in managing conservation lands.

♦ Continue education of Pollution Prevention SOPs and employee training for City Inspectors, Grounds/Golf Maintenance, Road & Utilities, Fire & Fleet crews. Program will retain external expertise as needed to train staff in best management practices to minimize/reduce pollution to our waterways.

Dolphins near the Golf Course


Fiscal Year 2015 E-6




E- 7

FUND: Stormwater Utility

DEPARTMENT: Stormwater Utility



Actual 2012

Actual 2013

Estimate

2014

Projection

2015

Benchmark

Targets & Notes

Miles of stormline 23 23 23 23 7 miles of State road stormline

Drainage structures (number) 760 760 760 760 259 along State road

Miles of CMP Existing Pipe (originally 11,373’) 1819 1343 1343 1138

All CMP will be replaced or slip-lined for safety and structural integrity (capital from 1996)

Miles of streetsweeping 100.6 100.6 100.6 100.6

Twice monthly in urban areas & heavily treed streets, once monthly for other areas.

Water Quality BMP treated stormbasins (2652 acres)

302.6 (11.4%)

302.9 (11.4%)

314.7 (11.9%)

314.7 (11.9%)

Minutemen LID 2015 construction, 20.3 acres (capital)

Performance Measures: Maintenance activities

Crew/staff time 90.0% 90.0% 83.8% 85.0% Target is 50.0%

Expenses 63.6% 63.6% 19.3% 20.0% Target is 25.0% Construction and Improvements (including engineering/design capital) Crew/staff time 15.0% 10.0% 16.2% 15.0% Target is 50.0%

Expenses 16.4.5% 33.2% 80.7% 80% Target is 75.0%

Crew time includes administration with associated tasks. Targets are currently highly dependent upon lagoon monitoring and the adaptive TMDL BMAP process. In theory, when lagoon health has been restored/protected – minimal CIP water quality improvements will be required and efforts will then be focused on operations and maintenance.




E- 8

Comments: Capital cost is predominantly water quality projects that are contracted out for both engineering/design and construction. These are multi-year projects with engineering/design normally taking over a year including the public participation process. Construction often takes more than a year, creating high variability in the 5-year capital budget. During major water quality project construction years – the bulk of the Stormwater Utility budget is capital cost. These major CIP improvements are dependent upon federal/state grant funding. These are reimbursement grants so monies appropriated in the capital budget for these projects must be either existing in the overall Stormwater Fund or must be borrowed. These federal/state grants are normally only for the actual construction portion of the project and require a City match that can include engineering/design and in-house costs. Minor capital is performed by the Stormwater Crew and includes CMP (metal stormline) replacement/slip-lining, minor swale/bioswale construction and other water quality best management practices (BMPs). These capital water quality improvements are required by the City’s TMDL BRLBMAP and each project has an associated pollution load reduction based on land area treated and project type. The percentage of land area treated by water quality BMPs can be reviewed in the above performance standards. Capital infrastructure costs (CMP stormline replacement/slip-line) is also shown in the performance standards above. All metal stormlines are scheduled to be replaced and the remaining jobs are the most difficult. Emerging “no dig” methods/technologies are being evaluated to meet these challenges. The City’s TMDL BRLBMAP is a 15-year program required by State law. Included in the BMAP is a monitoring program based on seagrass coverage, which is considered the most critical habitat in the lagoon. Monitoring results will be used to evaluate the lagoon’s health/trends and the BMAP will be adjusted accordingly – more or less projects (pollutant load reduction) will be required depending on findings. The monitoring will be every 2 years with other water quality considerations throughout the year. Currently only 15% of the total TMDL is required in the first 5 years – so that the remaining 85% could potentially be required in the following 10 years. The Stormwater Utility’s long-term capital budget will be highly dependent upon these findings. Operational costs are spread between infrastructure maintenance (structural rehab), NPDES-permit activities (storm facility inspection and cleaning, streetsweeping, water quality enhancements) and professional services (pollutant load reduction monitoring, GIS BMAP database update/enhancements, public outreach, pollution prevention training, etc.). These costs also include operations and maintenance associated with the major BMAP water quality projects (Maritime Hammock Preserve pond, Ocean Beach Boulevard bioswale/exfiltration). The Stormwater Crew is responsible for all of the infrastructure maintenance and many NPDES-permit activities. Streetsweeping is contractual, as is some of the NPDES-permit public outreach and employee pollution prevention training. All NPDES-permit and TMDL BMAP engineering/GIS support is contracted out.

Stormwater Fund Budget SummaryFund Number: 441



INTERGOVERNMENTAL REVENUE - - 1,380,000 - 1,080,000 CHARGES FOR SERVICES 576,461 585,466 566,000 586,900 586,900 MISCELLANEOUS REVENUES 83,729 1,546 3,000 3,500 3,500 OTHER RECEIPTS 10,000 - - - - TOTAL REVENUES 670,190 587,012 1,949,000 590,400 1,670,400 FUNDS FORWARD 545,123 760,732 826,275 826,275 490,447 TOTAL SOURCES 1,215,313 1,347,744 2,775,275 1,416,675 2,160,847

PERSONAL SERVICES 221,984 230,314 247,783 235,880 235,938 OPERATING 207,233 228,975 432,525 432,148 446,817 CAPITAL OUTLAY 22,259 62,180 1,526,200 258,200 3,471,500 TOTAL EXPENSES 451,476 521,469 2,206,508 926,228 4,154,255 RESERVES 763,837 826,275 568,767 490,447 (1,993,408) TOTAL USES 1,215,313 1,347,744 2,775,275 1,416,675 2,160,847


E-9 Fiscal Year 2015

USES OF FUNDS

SOURCES OF FUNDS

Fund: StormwaterAccount Code: 441-4400

SOURCES OF FUNDS



INTERGOVERNMENTAL REVENUES334.10-20 State Grants - - - - 680,000 337.25-00 Water Management District - - 1,380,000 - 400,000

SUBTOTAL INTERGOVERNMENTAL REVENUES - - 1,380,000 - 1,080,000

CHARGES FOR SERVICES343.70-10 Charges 569,583 579,051 560,000 580,000 580,000 343.80-10 Late Fees 6,878 6,415 6,000 6,900 6,900

SUBTOTAL CHARGES FOR SERVICES 576,461 585,466 566,000 586,900 586,900

MISCELLANEOUS REVENUES361.10-00 Interest on Pooled Funds 1,059 310 1,000 500 500 361.20-00 Interest on Investments 1,583 2042 1,000 2,000 2,000 361.90-00 Mkt Unrealized Gain/Loss (364) -1287 - - - 369-40-00 Collection Agency & Other 81,451 481 1,000 1,000 1,000

SUBTOTAL MISCELLANEOUS REVENUES 83,729 1,546 3,000 3,500 3,500

OTHER RECEIPTS383.10-00 Svc Charges, Other Funds 10,000 - - - -

SUBTOTAL OTHER RECEIPTS 10,000 - - - -

TOTAL REVENUES 670,190 587,012 1,949,000 590,400 1,670,400

FUNDS FORWARD 389.99-20 Appropriated Retained Earnings 545,123 760,732 826,275 826,275 490,447

TOTAL SOURCES 1,215,313 1,347,744 2,775,275 1,416,675 2,160,847



Stormwater Fund Sources, Excluding Funds Forward

STORMWATER FUND SOURCES, EXCLUDING FUNDS FORWARDCharges for Services 586,900 35.1%Intergovernmental Revenue 1,080,000 64.7%Miscellaneous Revenues 3,500 0.2%Total Sources 1,670,400 100.0%



Charges for Services 35.1%

Intergovernmental Revenue 64.7%

Miscellaneous Revenues 0.2%

Stormwater Fund Uses, Excluding Reserves

STORMWATER FUND USES, EXCLUDING RESERVESPersonal Services 235,938 5.7%Operating 446,817 10.8%Capital 3,471,500 83.6%Total Uses 4,154,255 100.0%

As in prior years, a high percentage has been allocated for capital expense. This will continue to impact future operating and maintenance expense as new stormwater systems are constructed.




Operating 10.8%

Capital 83.6%

POSITION TITLE: BUDGET BUDGET2014 CHANGE 2015

FULL-TIMEStormwater Program Coordinator 1 - 1 Stormwater Supervisor 1 - 1 Maintenance Worker II 2 - 2


AMOUNTStormline Replacement 40,000Minor BMP: Swales, Exfiltration, PCDs 20,000Low Impact Design (Minutemen Stormwater & Streetscape Improvement)* 3,410,000Demo Saw 1,500

3,471,500

*Low Impact Design/ Minutemen Cswy - Multi-yr projectEstimated cost 2014 - 2019 - $2,950,000Funding from State Revolving Loan Fund & Grants



PERSONNEL SCHEDULE

NUMBER OF POSITIONS


TOTAL

DEPARTMENT: Stormwater Utility Enterprise Fund

DESCRIPTION

Fund: StormwaterAccount Code: 441-4420-538. Division: Operations



PERSONAL SERVICES12-12 Regular 156,830 157,475 158,695 158,695 162,988 12-15 Additional pay 121 122 120 120 120 14-00 Overtime 2,890 1,028 2,000 500 2,100 21-00 FICA Taxes 11,554 11,435 12,125 12,000 12,627 22-10 General Employees Pension 23,177 30,615 31,943 31,943 24,238 23-10 Group Hospitalization 22,336 23,869 36,960 27,060 28,600 23-20 Group Life 975 990 962 962 1,000 23-30 Dental Plan 1,521 1,529 1,680 1,600 1,600 24-00 Workers Compensation 2,580 3,251 3,298 3,000 2,665


OPERATING31-00 Professional Services 10,863 36,628 132,600 124,600 133,000 34-40 Support Services 31,447 45,256 56,582 61,105 64,705 34-90 IT, Operating Services 8,022 8,022 8,022 8,022 8,022 34-95 IT, Capital Contribution 1,069 1,069 1,069 1,069 1,069 40-00 Travel & Per Diem 686 701 1,340 1,340 1,340 43-10 Electric 5,804 4,937 6,900 10,400 11,200 43-20 Water/Sewer 176 240 200 150 200 44-30 Equipment Rental/Lease - - 1,000 1,500 1,500 46-10 Equipment Maintenance 2,635 1,084 2,000 2,000 3,500 46-30 Fleet, Maintenance & Services 4,433 4,433 4,433 4,433 4,433 51-00 Office Supplies 475 482 500 500 500 52-10 Gas & Oil 9,402 4,516 5,780 5,780 6,375 52-20 Uniforms 1,278 1,367 1,500 1,500 1,500 52-50 Other 17,870 10,164 17,000 17,000 17,000 53-30 Street Maintenance 830 951 1,200 1,200 1,200 53-50 Manhole Maintenance 2,906 3,038 3,300 3,300 3,300 54-10 Publications & Membership 462 50 1,020 670 520 54-20 Training & Education 731 1,311 1,800 1,300 1,800


CAPITAL OUTLAY63-20 Infrastructure 22,259 56,680 1,465,000 205,000 3,470,000 64-20 Furniture & equipment - 5,500 61,200 53,200 1,500

SUBTOTAL CAPITAL OUTLAY 22,259 62,180 1,526,200 258,200 3,471,500

TOTAL STORMWATER OPERATIONS 343,332 416,743 2,020,229 739,949 3,968,602



Fund: StormwaterAccount Code: 441-9000-519 Division: Division: General Appropriations

USES OF FUNDS



OPERATING34-50 Administrative Services 55,405 55,405 55,405 55,405 55,405 45-05 General Liability 3,422 3,456 3,630 3,630 3,820 45-10 Auto Liability 705 617 665 665 700 45-15 Property 1,936 1,990 2,100 2,100 2,000 45-30 Flood Insurance - 261 285 285 300 71-00 Principal - - 83,382 83,382 87,648 72-00 Interest Expense 46,676 42,997 40,812 40,812 35,780


TOTAL GENERAL APPROPRIATIONS 108,144 104,726 186,279 186,279 185,653

RESERVES590. 90-10 Reserved for Future Appropriations 763,837 826,275 568,767 490,447 (1,993,408)

TOTAL USES 1,215,313 1,347,744 2,775,275 1,416,675 2,160,847



Photo courtesy of Rob Strong

Ocean Beach Boulevard Project


E-16

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM FISCAL YEARS 2015-2019

INTRODUCTION

OVERVIEW BY FUND

SUMMARY BY FUNDS AND DEPARTMENT

DETAIL BY DEPARTMENT

AS ADOPTED BY: RESOLUTION 2014-18


F-1

Cocoa Beach Skateboard Park

2014 Pool Liner Replacement Project City of Cocoa Beach Annual Budget

Fiscal Year 2015 F-2

CITY OF COCOA BEACH FIVE YEAR CAPITAL PROGRAM FISCAL YEARS 2015 TO 2019

City of Cocoa Beach Annual Budget F-3 Fiscal Year 2015

INTRODUCTION

The format of the Capital Improvements Program (CIP) consists of an explanation of overall assumptions, a narrative summary on each Fund, a financial forecast on each Fund, and more detailed schedules showing individual capital items. We hope this provides a good view of where the City may be heading financially over the next five (5) years. Capital assets include tangible items such as land, buildings, machinery, equipment and improvements, costing one thousand ($1,000) dollars or more and having a service life of more than one (1) year. An expenditure (regardless of amount) that increases the service capacity or extends the service life of an existing equipment unit is considered to be capital. Preparation of the CIP is essentially a three (3) step process of:

1. Identification of capital needs and assigning priorities 2. Identification of available financial resources 3. Balancing resources and needs so that the program is financially feasible

The CIP is first presented to the Planning Board which must make a formal determination that the CIP is “not inconsistent” with the City’s Comprehensive Plan. The CIP is then adopted by resolution of the City Commission along with the annual budget. The first year of the CIP includes the capital items to be funded in the annual budget but before funds are spent, they must be formally approved within the annual budget adopted by the City Commission. This year’s CIP addresses some very significant issues:

♦ Those vehicles and equipment units considered necessary to replace during the period are scheduled in a manner necessary to avoid excessive maintenance staff overtime costs. All others have been deferred.

♦ We continue emphasis on investing in computer technology and will form a geographic information system (GIS) division in FY 2015. This effort is critical for the City to stay current on technological advancements and to meet the expectations of the user public. Some projects have been deferred.

♦ Citywide asphalt rejuvenation is scheduled to begin in FY 2015 and be completed in FY 2016. Repair and replacement of dune crossovers, bike paths and sidewalks is also scheduled.

♦ Parking meters are budgeted to be replaced in FY 2015 with the cost being spread out

over a three year period (FY 2015 – FY 2017). ♦ The new fire station construction is scheduled for completion in the first half of FY 2015.



♦ Most major equipment units related to the water reclamation facilities has been

replaced or upgraded over the last four (4) years. These improvements relate directly to the new permitting requirements outlined in the Wastewater Facility Plan approved in September 2008. The project was completed and debt service for repayment of the loan began in FY 2014. The Sewer Collection System Rehabilitation project is included in the CIP for FY 2014 through FY 2017.

♦ The Minutemen Stormwater & Streetscape Low Impact Design (LID) project began in FY 2014 and will be completed in FY 2015.

We continue to offer an impressive array of services and facilities to the public; however, economic conditions may require some reduction of service levels in FY 2015 and beyond. This year’s (FY 2015) Capital Improvements Program does not reflect funding for the following projects and equipment replacements:

Unfunded Projects Amounts

($)

Fiscal Years

Public Safety /municipal facilities (excludes fire station)

12,000,0001 2019 & later

Vehicles – all funds 250,0002 2016 & later Information Technology 1,200,0003 2016 & later Stormwater projects (various) 1,560,0004 2016 & later

Public Works facilities maintenance 1,300,0005 2016 & later

Funding for the above projects and equipment units has been forced back by the continuing reduction in revenues. It is noted that the equipment replacements and various software upgrades will have to be done at some point. Deferral of replacements and upgrades carry inherent operational risks as well as increasing costs due to the postponement. In recent years, the City has done much to improve the quality of services provided by the employees. Certainly some of this progress is attributable to providing the proper equipment and facilities needed for them to operate effectively. We believe that the items included in this Capital Improvements Program are necessary and desirable to continue to effectively serve the public.

1 Total cost of the project (order of magnitude estimate) is as shown. The project has still not been defined. 2 Some vehicles that were deferred since FY 2008 were replaced last year. 3 Computer (hardware & software) updates have been deferred in past years – some can no longer be deferred. 4 The Low Impact Design CRA (LID) project is deferred pending definition and identification of funding. 5 Maintenance projects for city & community facilities



1. IDENTIFICATION OF CAPITAL NEEDS & ASSIGNING PRIORITIES Capital outlays are included in the CIP as they are identified as a requirement or need. They may originate from citizen requests, City Commission directives or recommendations from the departments. The Budget Preparation Manual details the evaluation criteria to be used to prioritize outlays. Our budget estimating practices6 are summarized as follows:

♦ Replacements units are scheduled based on the actual or expected service

lives subject to the condition of the individual unit. The following general criteria apply:

EQUIPMENT REPLACEMENT CRITERIA

Equipment Type Replacement Criteria Police Vehicles

Patrol Units

Other Units

8 years or 100,000 miles Poor condition or high maintenance cost 10 years or 120,000 miles Poor condition or high maintenance cost

Trucks (3/4 ton & under) 12 years or 150,000 miles Poor condition or high maintenance cost

Trucks (1 & 2 ton) 12 years or 150,000 miles Poor condition or high maintenance cost

Trucks (2 1/2 ton) 15 - 20 years or 150,000 miles Poor condition or high maintenance cost

Heavy Equipment Backhoes, pumps bobcats, excavators

20 years Poor condition or high maintenance cost

Mowers & tractors (various types)

10 – 15 years Poor condition or high maintenance cost

Trailers 20 years Poor condition or high maintenance cost

Computer Equipment Personal computers, laptops, monitors, printers

5 years Poor condition Major software upgrades

Small Equipment Pumps, generators, saws, and like items

Poor condition or high maintenance cost

6 Budget Preparation Manual pages 12-28.



1. IDENTIFICATION OF CAPITAL NEEDS & ASSIGNING PRIORITIES (CONT’D)

♦ Equipment units considered capital expenditures for FY 2015 are estimated with current vendor (i.e. 2014) pricing plus three (3%) percent. Units included for the forward four (4) years of the Capital Program are escalated three (3%) percent per year from the current year vendor price. If the vendor advises of other circumstances, the estimate is changed accordingly.

♦ Capital project costs are developed using the best scope of work available to

produce an order of magnitude estimate7, so we can determine the financial feasibility of everything planned.

♦ The overall budget for salaries is forecasted to increase two (2.0%) percent

each year. Overall benefit costs are forecasted at forty-five (45%) percent of the wage base and to increase twelve (12.0%) percent each year. The blended rate of increase is projected at seven and (7.1%) one tenth percent. These assumptions are used only for the preparation of these projections and can be expected to change prior to their actual implementation. Actual increases in salaries and benefit costs depend on changes in estimated revenues or other expenses; changes in the number of employees and/or changes caused by the collective bargaining process.

♦ The prices of non-capital operating costs8 (contract labor, materials &

invoiced costs) are projected at a three (3.0%) percent annual rate of increase. If the vendor or contractor advises of other circumstances, the estimate is changed accordingly so budgeted and projected amounts represent actual costs to the extent possible. We expect costs to rise in excess of three (3.0%) percent in future years as vendors begin to pass through their own higher costs.

♦ Overall economic conditions on the state and national scale are anticipated

to continue to make modest improvement through FY 2015 & beyond. The City’s population9 and service area are not anticipated to increase.

7 The Budget Preparation Manual defines this estimate as plus or minus thirty (30%) percent. 8 A complete description of revenue & expenditures forecast methodology begins on page G-18. 9 The FY 2014 figure (for the FY 2015 budget) is 11,214. See FY 2013 CAFR, page 105 for historical data for last ten years.



2. IDENTIFICATION OF CAPITAL NEEDS & ASSIGNING PRIORITIES (CON’D)

As projected capital outlays move forward to the first (i.e. current budget) year, the Budget Committee10 considers the proposed expenditure. Equipment replacements are reviewed and discussed to determine specifically if the replacement unit is still required, and if the original estimate requires changes for new or different features or price escalation. Facility additions and improvements being programmed for the first year generally do not have a precise scope of work and the amount of funding required is difficult to quantify with precision. The order of magnitude estimate is refined (if possible). Approval to include funding for design and construction is usually determined without absolute certainty regarding what will be built. As the elected officials and the public have the opportunity to comment on the design before construction begins, it is not unusual that the original plan is modified. This is simply the nature of public projects in small towns. Following budget approval, staff proceeds with documenting specifications for the necessary bids or request for proposals. In the case of projects requiring professional design drawings, it is not possible to establish the estimated construction costs until the scope of work is better defined and drawings are finalized.

a. IMPACT OF CAPITAL EXPENDITURES ON OPERATING BUDGETS

It is difficult to estimate the on-going operation and maintenance costs for facility additions and improvements. However, prior to authorizing expenditures for design, an effort is made to at least broadly quantify the expected maintenance costs and especially to quantify any additional personnel requirements. As an example of this consideration, we decided to use contractors to operate the tennis complex and the skate park rather than hire employees for these facilities. As stated above, the current impact of tight operating budgets has reduced capital spending to that necessary to support current operations.

b. THE USE OF PROJECT CODES

We show project codes intended to collect all associated costs for a capital improvement when it is feasible to do so. Typically such projects involve more than one department and may include design and labor components along with construction costs. The use of project codes enables us to accurately associate staff time with projects to produce a more accurate total cost.

10 City Manager, Assistant City Manager/Chief Financial Officer & Deputy Chief Financial Officer



3. IDENTIFICATION OF AVAILABLE FINANCIAL RESOURCES

In general terms, all capital and expenditure11 items are funded12 as follows:

♦ Taxes Ad valorem (property) taxes are usually about thirty (30%) percent of the General Fund revenue budget and are our largest single source of tax revenue.

♦ User Fees Charges for services rendered.

♦ External Debt13 Money borrowed from external parties, either by a

bond issue or a loan.

♦ Intergovernmental Revenue

Grants from various agencies for various purposes. Distributed on the basis having “eligible costs”. These funds typically require up front funding of the eligible expenditures which are reimbursed. Also included in this category are state shared revenue funds. Distribution of these funds is based on population.

♦ Internal Debt14

(Interfund loans15) Amounts provided between funds and blended

component units of the primary government with a requirement for repayment.16

♦ Interfund transfers17 Flows of assets (such as cash or goods) between

funds and blended component units of the primary government without equivalent flows of assets in return and without a requirement for repayment.18

♦ Investment Income Interest income on available balances.

4. BALANCING RESOURCES AND NEEDS SO THAT THE PROGRAM IS

FINANCIALLY FEASIBLE As with any financial forecast, certain assumptions are made for circumstances that may change over the period of the forecast. The following pages include an overview by fund, followed by the five (5) year forecast with additional notes specific to each fund.

11 See page G-32 and following pages for a complete glossary of terms. 12 The Capital Improvements element of the Comprehensive Plan requires identification of funding sources. 13 See page G-25 and following pages for a complete explanation of the City’s external debt. 14 See page G-27 and following pages for a complete explanation of the City’s internal debt. 15 GAAFR, 2012 edition, page 1,071. 16 GAAFR, 2012 edition, page 1,071. 17 See page G -10 for a complete explanation of the City’s interfund transfers. 18 GAAFR, 2012 edition, page 1,071.



OVERVIEW BY FUND

GENERAL FUND: Small increases are assumed for property taxes. No increase is assumed for state shared revenues. This is considered to be a reasonable approach given the current economic environment. At the projected levels of revenue and expenses for garbage services, it is expected that garbage rates will be increased in FY 2015 to have revenues cover the annual cost of providing the services. The garbage contract provides for annual increases based on the CPI, so a corresponding annual rate adjustment is expected to be needed every year thereafter. There are four (4) personnel additions being projected over the five-year period. The increase in full time equivalents (FTEs) from FY 2014 to FY 2015 is three (3). Fulltime positions overall have been reduced by three (3) since 2006. The work associated with the position reductions has not gone away. Positions will be restored by prioritization as funds become available. It is anticipated that new positions will not be added, unless our requirements change. Presently only the construction of the fire station is included in the capital forecast. Options to address the need for an updated master campus plan for City buildings are being evaluated. Funds will likely be appropriated for the approved master campus plan within the next five (5) years. The present City structures are almost fifty (50) years old and should be replaced with modern buildings. This would be an opportunity to incorporate environmental enhancements on the sites, create a state-of-the-art City Commission Chambers, design customer friendly features for the citizens, provide more professional and efficient working space, and address problems with the current building's electrical systems and parking features. We would hope to alleviate crowded working conditions and to design facilities more likely to withstand the forces of wind and water. In the event of a hurricane or other disaster, residents and businesses will look to the City to coordinate recovery efforts. We need to take steps to be sure we will be able to effectively operate our government following adverse conditions. Federal programs (e. g. FEMA mitigation grants) may offer some funding opportunities to mitigate the costs of the campus master plan. We will be alert if an opportunity should arise.



(10)

(5)

-

5

10

15

20

25

30

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

DO

LLAR

S (M

illio

ns)

FISCAL YEAR

GENERAL FUND PROJECTIONS FY 2015 - 2019(includes capital)

Total Projected Revenue Total Projected Expenditures Projected Fund Balance

GENERAL FUND NOTES: Projection shows property tax revenues and other revenue sources with only slight (3 to 5% annually) increases. This is a conservative approach while the real estate market and general economy improve. Under this projection, the reserves are exhausted in 2016, meaning revenue enhancements, expenditure reductions and interfund transfers will be required to maintain reserves at the 17% (2 months) operating expense level. It should be noted that expenditures in general are rising at a higher rate than revenue. The staff will be proposing a number of revenue enhancements in the coming months intended to counterbalance the dependence on property tax revenue in the General Fund. These enhancements are not forecast in the revenues. However, the cumulative effect over the forecast period will be significant, meaning that the comment about reserves above will be mitigated. The projection includes an annual debt service for repayment of the loan for construction of the new fire station. Capital projects/equipment other than the fire station construction will be funded from a mix of revenue sources rather than debt.



METERED PARKING FUND: This special revenue fund is intended to pay the full costs of the parking enforcement program and some the direct and indirect costs of beach maintenance. Annual disbursements related to these purposes include funding for dune crossovers, bike paths and sidewalks.

-

200

400

600

800

1,000

1,200

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

DO

LL

AR

S (T

ho

usa

nds)

FISCAL YEAR

METERED PARKING FUND PROJECTIONS FY 2015 - 2019(includes Capital)

Total Projected Revenue Total Projected Expenditures Projected Fund Balance

METERED PARKING FUND NOTES: Replacement of parking meters is scheduled for FY 2015 and has been programmed every five (5) years. Cost for the replacement is projected at $360,000 and spread over a three (3) year period from FY 2014 – FY 2016. The computer hardware and software associated with the Metered Parking Fund will be evaluated to ensure that these systems maintain compatibility with the meters purchased. We will also evaluate parking kiosks in lieu of meters in some locations, as well as debit/credit cards and extension of cell phone applications. The reserves of this fund for FY 2015 and beyond are dependent upon a determination of the capital program action described above and development a comprehensive parking plan to increase revenues. In addition to the direct costs of the metered parking program, dune crossovers, sidewalks, bike paths, pay stations/gates at Shepard and Fischer Parks, support services for beach cleanup, and utility vehicles for beach maintenance are funded here. This fund also supports the General Fund with transfers (shown as “other”) to reimburse selected public safety expenditures as well as the cost of a maintenance worker to clean the beaches.



COMMUNITY REDEVELOPMENT AGENCY (CRA) FUND: The CRA was approved by the voters in 2008. This fund is intended to provide dedicated funding for a specific area. In addition, the CRA plan identifies specific conditions that the dedicated funds must address.

-

20

40

60

80

100

120

140

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Dol

lars

(Tho

usan

ds))

FISCAL YEAR

COMMUNITY REDEVELOPMENT FUND PROJECTIONS FY 2015 - 2019

Total Revenue Total Expenditures Fund Balance

CRA FUND NOTES: This fund is included in our forecast because some funds will be spent in FY 2015. It is emphasized that the CRA Board is developing and prioritizing specific capital projects as of the budget dates. The CRA received its first tax increment funds (TIF) in FY 2014 in the amount of $12,272 from the City and $13,839 from Brevard County. The budgeted intergovernmental funding for FY 2015 is $92,250 ($48,730 from the City and $43,520 from Brevard County). The CRA has a debt to the City’s General Fund in the amount of $296,380. Repayment of the loan will begin in FY2015. Yearend reserves will serve as payment amount. Fund projections will be refined in subsequent years as actual data becomes available.



UTILITIES OPERATING FUND: This fund accounts for revenues and expenses of the wastewater and reclaimed water systems. The Utilities Funds are in good financial condition, largely due to the revenues received from Patrick Air Force Base for sewer treatment. The contract for treatment of Port Canaveral sewage has also been successful. The housing privatization for parts of Patrick Air Force Base has also opened up a new service area.

5

6

7

8

9

10

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Dol

lars

(M

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FISCAL YEAR

UTILITIES OPERATING FUND PROJECTIONS FY 2015- FY 2019(includes capital)

Total Projected Revenue Total Projected Expenditures Unrestricted Net Assets 9/30/20XX

UTILITIES OPERATING FUND NOTES: A comprehensive rate study & capital facilities replacement study was completed in September 2008. The purpose of the study was to determine and schedule major capital requirements and improvements, the rate increase required to fund those requirements and the associated debt service is based on the timing of the capital projects. State Revolving Loan monies were approved for this project and are being utilized. An additional loan will fund the inflow & infiltration study and collection system rehabilitation scheduled for FY 2014 – FY 2016 that is included in the Facility Master Plan. The revenue drop in FY 2016 shows the completion of these projects. Projections show the revenue increases approved by the Commission in May 2009. Capital outlays for FY 2016 and beyond are shown as minimum estimates only pending further study of recommendations and implementation. Operating costs continue to rise. They are shown at a three (3%) increase in the projections.



UTILITIES CAPITAL REPLACEMENT FUND: This Fund accounts for funds set aside based on an engineering evaluation several years ago that suggested an amount be set aside and be accumulated for major equipment that may need to be replaced.

-

100

200

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Dol

lars

(T

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ands

)

FISCAL YEAR

UTILITIES CAPITAL REPLACEMENT FUND PROJECTIONS FY 2015 - 2019

Total Sources of Funds Capital Outlays Ending Balances

UTILITIES CAPITAL REPLACEMENT FUND NOTES: This fund was established by Resolution 96 – 22. It is intended to provide an annual amount for replacement of major equipment units (i.e. value above $50,000) based on the Unfunded Liability Replacement Study completed at that time. The fund will be reevaluated in the context of the new study. We would expect major capital expenditures to be delineated by the new study. For the present we are showing contributions continuing but level capital outlays after FY 2016 for the reasons previously discussed.



STORMWATER FUND: The Stormwater Fund accounts for the revenues and expenses from the operation of the Stormwater Utility System. Grants will reimburse most of the capital outlays programmed within the five-year time frame, however, as done previously, there will be interfund loan or debt service payments required to pay for project costs not eligible for grant funding.

(3,000)

(2,000)

(1,000)

-

1,000

2,000

3,000

4,000

5,000

FY 2015 FY 2016 FY 2017 FY 2018 FY 2019

Dolla

rs (T

hous

ands

)

FISCAL YEAR

STORMWATER FUND PROJECTIONS FY 2015 - 2019(includes capital)

Total Projected Revenue Total Projected Expenditures Unrestricted Net Assets 9/30/xx

STORMWATER FUND NOTES: The Minutemen Stormwater & Streetscape Low Impact Design (LID) project is budgeted in FY 2014 and FY 2015. Funds from the State Revolving Loan Program will be used to complete this project and debt service on the loan will begin in FY 2016. An additional LID project in the downtown area is planned for the outer years but is still undefined at this time it is also unclear how the CRA funding will factor into the process. The gaps in lines above reflect the timing of anticipated grant funding (FDOT Complete Streets and Section 319) being received. An interfund loan in the amount of $1,280,000 from the Utilities Capital Replacement Fund was obtained in FY 2007 to provide the up-front funds necessary to fund the Ocean Beach Blvd. Stormwater Project. A rate increase will be required to maintain service levels and debt service in the near future.

CAPITAL IMPROVEMENTS PROGRAMSUMMARY BY FUND AND DEPARTMENT

FISCAL YEARS 2015 THROUGH 2019

FIVE YR.FUND/DEPARTMENT FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL

GENERAL FUNDFinance - 2,800 - - 5,265 8,065 Information Technology 341,900 1,177,400 1,477,400 207,400 177,400 3,381,500 Police 91,285 109,086 104,099 84,319 89,348 478,137 Communications 48,825 116,843 279,484 126,598 127,678 699,428 Fire 235,000 436,303 435,025 380,835 611,385 2,098,548 Public Works 364,340 1,206,990 232,933 45,503 66,631 1,916,397 Fleet 316,250 494,015 400,309 392,367 360,717 1,963,658 Capital Improvement Projects 745,354 650,000 - - - 1,395,354 Recreation 36,888 155,445 52,364 51,645 104,390 400,732 Golf Course Recreation 177,923 220,170 248,840 90,100 426,000 1,163,033 SUBTOTAL GENERAL FUND 2,357,765 4,569,052 3,230,454 1,378,767 1,968,814 13,504,852

SPECIAL REVENUE FUNDSMetered Parking 259,120 284,455 94,436 97,274 100,192 835,477 SUBTOTAL SPECIAL REVENUE FUNDS 259,120 284,455 94,436 97,274 100,192 835,477

ENTERPRISE FUNDSUtilities System 1,922,900 310,000 300,000 240,000 1,000,000 3,772,900 Utilities Capital Replacement 135,000 135,000 135,000 135,000 135,000 675,000 Stormwater Utility 3,471,500 313,000 460,000 270,000 520,000 5,034,500 SUBTOTAL ENTERPRISE FUNDS 5,529,400 758,000 895,000 645,000 1,655,000 9,482,400

TOTAL CAPITAL PROGRAM 8,146,285 5,611,507 4,219,890 2,121,041 3,724,006 23,822,729

City of Cocoa Beach Annual BudgetF-17 Fiscal Year 2015

CAPITAL IMPROVEMENTS PROGRAMFISCAL YEARS 2015 THROUGH 2019

FIVE YR.PROJECT(S) FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTAL

EquipmentIP System Phone Replacement 2,000 2,000 2,000 2,000 2,000 10,000 Commission Room Camera System 12,000 - - - - 12,000 Subtotal Equipment 14,000 2,000 2,000 2,000 2,000 22,000

Computer HardwareDesktop Computers (60)(60)(60)(60)(60) 60,000 60,000 60,000 60,000 60,000 300,000 Voicemail Gateway 2,500 - - - - 2,500 Storage Server - 60,000 60,000 60,000 60,000 240,000 UPS, Surge & Lightning Protection 5,000 5,000 5,000 5,000 5,000 25,000 WIFI Backhaul & Access Panels 1,400 3,400 3,400 3,400 3,400 15,000 City Data Center Relocation 90,000 - - - - 90,000 Access Switch - 3,000 3,000 3,000 3,000 12,000 Server Replacement (Dual, CPU, Multicore) 25,000 - - 30,000 - 55,000 Subtotal Computer Hardware 183,900 131,400 131,400 161,400 131,400 739,500

Computer SoftwareSoftware Upgrades and New Products 14,000 14,000 14,000 14,000 14,000 70,000 Public Administration Software - - 1,200,000 - - 1,200,000 Document Management Solutions 100,000 - - - - 100,000 GIS Software 30,000 30,000 30,000 30,000 30,000 150,000 RMS Software (Police Dept Resource Mngt) - 800,000 - - - 800,000 Development Services Software - 200,000 100,000 - - 300,000 Subtotal Computer Software 144,000 1,044,000 1,344,000 44,000 44,000 2,620,000

TOTAL 341,900 1,177,400 1,477,400 207,400 177,400 3,381,500

Source of Funds: General Fund

DEPARTMENT: FINANCE DEPARTMENT


Binding Machine - 2,800 - - - 2,800 Shredder - - - - 5,265 5,265

TOTAL - 2,800 - - 5,265 8,065


City of Cocoa BeachF-18 Fiscal Year 2015

Annual Budget

DEPARTMENT: INFORMATION TECHNOLOGY



DEPARTMENT: POLICE


Furniture & EquipmentDigital In-Car Video Camera Recorder(5)(5)(5)(5)(5) 21,500 22,809 23,494 24,198 24,924 116,925 Radar Unit (10)(10)(5)(5)(5) 21,000 21,630 11,139 11,474 16,545 81,788 Tasers (9)(10)(10)(10)(10) 11,070 12,669 13,049 13,441 11,075 61,304 Heavy Duty Paper Shredder (1)(2) 2,415 - - 5,940 - 8,355 Portable inkless fingerprint system - 5,628 - - - 5,628 Ice Maker Machine 1,700 - - - 1,913 3,613 Radar Trailer - - 10,880 - - 10,880 Message Director - - 28,138 - - 28,138 Evidence Drying Cabinet - - - - 11,030 11,030 Marksmenship Trainer - - - 18,448 - 18,448 Motorcycle Patrol Unit Equipment 6,500 - 6,896 - 7,316 20,712 Motorcycle Patrol Unit Radar 4,800 - - - 5,402 10,202 Crash Reconstruction System - 12,360 - - - 12,360 Subtotal Furniture & Equipment 68,985 75,096 93,596 73,501 78,205 389,383

Computer HardwareNotebook Computers (10)(5)(5)(5)(5) 19,800 10,197 10,503 10,818 11,143 62,461 Tablet (Ruggerized for Motorcycle Patrol) 2,500 - - - - 2,500 Patrol Security Devices (35) - 1,442 - - - 1,442 Subtotal Computer Hardware 22,300 11,639 10,503 10,818 11,143 66,403

Computer SoftwareEvidence/Property tracking software - 16,480 - - - 16,480 Facial ID Software - 5,871 - - - 5,871 Subtotal Computer Software - 22,351 - - - 22,351

TOTAL 91,285 109,086 104,099 84,319 89,348 478,137

DEPARTMENT: COMMUNICATIONS


800 MHZ Portable Radio (PD, Fire, COP, PEO) (4)(12)(14)(14)(14 9,240 62,150 64,015 65,935 67,913 269,253 800 MHZ Mobile Radio (PD, Fire, COP, PEO) (7)(10)(10)(10)(10) 37,170 54,693 56,334 58,024 59,765 265,986 800 MHZ Console Radio (2) - - 159,135 - - 159,135 Heavy Duty Paper Shredder 2,415 - - 2,639 - 5,054

TOTAL 48,825 116,843 279,484 126,598 127,678 699,428


F-19 Fiscal Year 2015


DEPARTMENT: FIRE


Vehicles & machineryReplace Squad (Heavy Duty Rescue Vehicle) - 350,000 - - - 350,000 Jet Ski and Sled - - - - 9,000 9,000 Rescue boat with fire pump - - 30,000 - - 30,000 Engine # 250 @ Station 50 w/Pierce Ultimate Configuration (PUC) 235,000 - - - - 235,000 Replace Engine # 51 (w/PUC - w/trade-in) - - - - 500,000 500,000 Replace Tower # 51 (1/2 pymt w/trade-in) - - 300,000 300,000 - 600,000 Subtotal Vehicles & machinery 235,000 350,000 330,000 300,000 509,000 1,724,000

Furniture & EquipmentAir Pack - 5,500 5,665 5,835 6,010 23,010 Medical Dispenser - 12,000 - - - 12,000 Furnishing for new Fire Station (FIREBD) - 12,270 - - - 12,270 Console for Dispatch Center - - 79,567 - - 79,567 Positive Pressure Electric Fan(1)(1) - 5,000 5,305 - - 10,305 Cribbing (Stabilize Vehicles)(3) - 5,388 - - - 5,388 Rotary Saw (1) - 1,700 - - - 1,700 Automatic Ext. Defib. (AED)(2)(2) - - 8,488 - - 8,488 Scene light upgrades (convert to LED) - 3,500 - - - 3,500 Thermal Image Camera (1)(1) - 5,500 6,000 - - 11,500 Sled (for new jet ski) - 2,000 - - - 2,000 RAM - Extrication Tool - 5,700 - - - 5,700 Spredder - Extrication Tool for new PUC - Engine 50 - 6,090 - - - 6,090 Cutter - Extrication Tool for new PUC - Engine 50 - 8,555 - - - 8,555 Edraulics (cutter tool) for new PUC- Engine 51 - - - - 19,125 19,125 Cardiac Monitor Device (LP 15)(2)(2) - - - 75,000 77,250 152,250 SCBA Self Contained Breathing Apparatus - 5,500 - - - 5,500 Ventilation Saw - 2,100 - - - 2,100 Dive Gear Rescue Equipment - 5,500 - - - 5,500 Subtotal Furniture & Equipment - 86,303 105,025 80,835 102,385 374,548

TOTAL 235,000 436,303 435,025 380,835 611,385 2,098,548




DEPARTMENT: PUBLIC WORKS

PROJECT(S)PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.TOTAL

Field Operations (3110)Roadway Base Replacement - 30,000 - - - 30,000 Watts Way Roadway Replacement - 132,100 - - - 132,100 Naish Ave. Roadway Replacement - 164,800 - - - 164,800 Citywide Asphalt Rejuvenation 225,000 238,500 - - - 463,500 Subtotal Field Operations 225,000 565,400 - - - 790,400

Buildings Maintenance (3140)Picnic Shelters (2)(4)(4) - 9,550 19,673 - 20,263 49,486 City-wide Air Conditioning Systems 23,340 24,040 24,760 25,503 26,368 124,011 City-wide Roof Replacement - 20,000 20,000 20,000 20,000 80,000 Shepard Park Parking Lot Lights/Poles - 32,000 - - - 32,000 Dempsey Park seawall - 64,000 - - - 64,000 Garage Bay Automatic Door Openers - 8,500 8,500 - - 17,000 Aquatic Center Restroom Renovations - 15,000 - - - 15,000 Aquatic Center Stadium Seating - 45,000 - - - 45,000 Skate Park Entry Door (Replacement) - 1,500 - - - 1,500 Police Dept Upgrades (various rooms) - 4,000 - - - 4,000 City Clerk Office Remodel - 2,500 - - - 2,500 Holiday Decorations (lease program) - 15,000 - - - 15,000 City Hall - Roof Replacement - 75,000 - - - 75,000 Fischer Park Improvements - 21,000 - - - 21,000 Bicentennial Park Improvements - 150,000 - - - 150,000 Ramp Rd/Country Club Kayak Launches 6,000 - - - - 6,000 Ramp Road Boat Ramp Project 110,000 - - - - 110,000 Lighting for softball fields (1) (1) - 154,500 160,000 - - 314,500 Subtotal Buildings Maintenance 139,340 641,590 232,933 45,503 66,631 1,125,997

TOTAL 364,340 1,206,990 232,933 45,503 66,631 1,916,397

DEPARTMENT: PUBLIC WORKS - CAPITAL IMPROVEMENT PROJECTS

PROJECT(S)PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.TOTAL

Demolition of old Fire Station #1 FIREBD 150,000 - - - - 150,000 Fire Station Project Costs FIREBD 145,354 - - - - 145,354 Fischer Park Paving Improvements - 200,000 - - - 200,000 200 Channel Dredge Project 200CHA 450,000 450,000 - - - 900,000

TOTAL 745,354 650,000 - - - 1,395,354

City of Cocoa BeachF-21




DEPARTMENT: PUBLIC WORKS - FLEETFIVE YR.

PROJECT(S) FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 TOTALAdministration & ITFull-Size Sedan - Admin. (1) (1) (1) - 22,660 23,340 24,040 - 70,040 Subtotal Administration & IT - 22,660 23,340 24,040 - 70,040 Police 4-Door Sedan (10)(5)(5)(4) (5) 267,850 137,945 142,080 117,076 150,735 815,686 SUV - - - 37,250 - 37,250 Gator For Beach Use (1)(1)(1) 10,815 11,818 - 12,537 35,170 Subtotal Police 267,850 148,760 153,898 154,326 163,272 888,106 Metered ParkingCompact Pick-up Truck (1) (1)(1)(1)(1) 18,500 19,055 19,627 20,215 20,822 98,219 Subtotal Metered Parking 18,500 19,055 19,627 20,215 20,822 98,219 FireGator For Beach Use (1)(1) - 11,140 - 12,172 - 23,312 SUV (1)(1)(1) - 31,500 32,455 33,418 - 97,373 Subtotal Fire - 42,640 32,455 45,590 - 120,685 Public Works3/4 Ton Pick-up (1) - 28,647 - - 25,999 54,646 1/2 Ton Pick-up (1)(1)(2) - 19,600 - 21,417 44,120 85,137 Compact Pick Up (1) - - 19,627 - - 19,627 Subtotal Public Works - 48,247 19,627 21,417 70,119 159,410

- - - - - - Development Services1/2 Ton Pick-up (1) Compact pickup (1) - 19,600 - 20,215 - 39,815 Subtotal Development Services - 19,600 - 20,215 - 39,815 RecreationMid-Size Sedan (1) - 22,000 - - - 22,000 Subtotal Recreation - 22,000 - - - 22,000 Golf CourseCompact Pick-up Truck (1)(1)(1) - 19,055 - 20,215 20,822 60,092 Subtotal Golf Course - 19,055 - 20,215 20,822 60,092

Utilities SystemCargo Van - - - 25,242 - 25,242 1/2 Ton Pick-up Truck (1)(1) - 20,188 - - 22,060 42,248 3/4 Ton Pick Up (1) (1) 23,100 - 24,507 - - 47,607 Subtotal Utilities System 23,100 20,188 24,507 25,242 22,060 115,097 Stormwater Fund3/4 Ton Pick-up (1) - - 34,632 - - 34,632 Subtotal Stormwater Fund - - 34,632 - - 34,632

Fleet Furniture & EquipmentJohn Deere Mower (1)(1)(1)(1) - 10,025 9,700 10,326 11,622 41,673 Fleet Tire Balancer 6,800 - - - - 6,800 Bobcat (Public Works) - 44,000 - - - 44,000 Skiff Boat (Citizens on Patrol) - - - 20,080 - 20,080 Backhoe (PW -1)(WR-1) - 77,785 82,523 - - 160,308 Man Lift (Public Works) - - - - 52,000 52,000 Tractor (PW) - - - 23,551 - 23,551 Golf Cart w/utility bed - Shepard Park - - - 7,150 - 7,150 Subtotal Fleet Furniture & Equipment 6,800 131,810 92,223 61,107 63,622 355,562

TOTAL 316,250 494,015 400,309 392,367 360,717 1,963,658



Source of Funds: General Fund/Metered Parking/Utilities/Stormwater


DEPARTMENT: RECREATION

PROJECT(S) FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FIVE YR. TOTAL

Recreation AdministrationAdjustable Basketball Shooting Stations 4,000 - - - - 4,000 Gym Mats - 3,500 - - - 3,500 Bleachers(1)(1) - 8,600 - 9,482 - 18,082 Curtain/Divider - - - - 4,500 4,500 Video Game Equipment - - 4,500 - - 4,500 Subtotal Recreation Administration 4,000 12,100 4,500 9,482 4,500 34,582

PoolPower Winder (rolls up blankets) - - 6,750 - - 6,750 Power Lift Chair - - 6,750 - - 6,750 Pool Blankets (1)(1)(2)(1)(2) 5,478 5,645 11,625 5,985 12,330 41,063 Lane Lines (short course) 4,410 - - - - 4,410 Lane Lines (long course ) - 2,719 3,000 3,090 - 8,809 Main Pool Pumps (1)(1) - 8,500 9,020 - - 17,520 Slide pump - 2,025 - - - 2,025 Kiddie Pool pump (1) - 6,754 - - - 6,754 Sand Filters (Kiddie pool) - - - - 12,665 12,665 Vacuum (Small - hand held) - - 1,351 - - 1,351 Vacuum (Large-Automatic) - - - 4,600 - 4,600 Geothermal Units (2) - - - - 74,895 74,895 Geothermal Domed Coils (2)(2) 10,000 10,000 - - - 20,000 Valve replacement - pump room - 7,000 - - - 7,000 Strantrol (controller - 2 pools & splash park) 9,000 - - - - 9,000 Pool Furniture 4,000 - - - - 4,000 Life Guard Chair - 3,750 - - - 3,750 Well pump (main pool) - 2,250 - - - 2,250 Subtotal Pool 32,888 48,643 38,496 13,675 99,890 233,592

AuditoriumCarpet in Community Center - 16,000 - - - 16,000 Clubhouse HVAC Water Chiller (61% Share) - 51,850 - - - 51,850 Subtotal Auditorium - 67,850 - - - 67,850

Beach Rangers800 MHZ Portable Radio (4)(4) - 17,757 - 18,839 - 36,596 ATV (1)(1)(1) - 9,095 9,368 9,649 - 28,112 Subtotal Beach Rangers - 26,852 9,368 28,488 - 64,708

TOTAL 36,888 155,445 52,364 51,645 104,390 400,732




RECREATION: GOLF


Administration DivisionGolf Carts (5 yr lease/purchase) 78,400 78,400 78,400 19,600 385,000 639,800 Ice Machine - 5,000 - - - 5,000 Air Handlers (various locations) 26,523 27,320 28,140 - - 81,983 Clubhouse HVAC Water Chiller (39% Share) - 33,150 - - - 33,150 Range Ball Washer - 2,300 - - - 2,300 Air Intake in Kitchen - - 16,800 - - 16,800

Subtotal Administration Division 104,923 146,170 123,340 19,600 385,000 779,033

Maintenance DivisionGreens Mower with Groomers (2)(1)(new) 73,000 37,000 - - - 110,000 Tractor (used) - - - 17,500 - 17,500 Utility Vehicle (1)(1)(1)new - - 14,000 12,000 21,000 47,000 Fairway Mower (used) - - 25,000 - - 25,000 Slope Mower (used)(1)(1) - 20,000 - 20,000 - 40,000 Rotary Mower(used) - - 17,000 - 20,000 37,000 Rough Mower (new) - - 20,000 - - 20,000 Trap Rake (used) - - 12,000 - - 12,000 Chemical Storage Bldg. (replace existing unit) - - - 17,000 - 17,000 Greens Rollers (used)(set of three) - 12,000 - - - 12,000 Turbine Blower (used) - - 4,500 - - 4,500 Bedknife Grinder (used) - - 7,000 - - 7,000 Reel Grinder (used) - - 12,000 - - 12,000 Edger Attachment for Cushman (new) - - - 4,000 - 4,000

Subtotal Maintenance Division 73,000 69,000 111,500 70,500 41,000 365,000

Food & Beverage DivisionIce Machine - 5,000 - - - 5,000 Reach-In Keg Cooler (Bar) - - 6,500 - - 6,500 Food Warmer - - 3,000 - - 3,000 Gas Range with ovens & griddle - - 4,500 - - 4,500

Subtotal Food & Beverage Division - 5,000 14,000 - - 19,000

TOTAL 177,923 220,170 248,840 90,100 426,000 1,163,033




DEPARTMENT: METERED PARKING

PROJECT(S) FY 2015 FY 2016 FY 2017 FY 2018 FY 2019Dune Crossovers 61,000 62,830 64,600 66,540 68,536 Sidewalks/Bike Paths 10,610 10,930 11,260 11,600 11,948 Tom Warriner Bike Path Project 20,000 - - - - South Brevard Sidewalk Replacement 30,000 - - - - Parking Meter Replacement (750) 120,000 120,000 - - - John Deere Gator - Beach Patrol 8,755 9,018 9,288 9,567 9,854 John Deere Gator - Keep Brevard Beautiful 8,755 9,018 9,288 9,567 9,854 Pay station & gate - Fischer Park - 31,830 - - - Pay station & gate - Shepard Park - 31,830 - - - Coin counting machine - 9,000 - - -

TOTAL 259,120 284,455 94,436 97,274 100,192

City of Cocoa BeachF-25

Source of Funds: Metered Parking Fund


PROJECT(S)PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.

TOTAL Rehabilitation of Sewer Systems* SSRPH1&2 1,800,000 300,000 300,000 - - 2,400,000 Hydraulic Press Rehab - 3,000 - - - - 3,000 Air Compressor & Air Tools - 3,500 - - - - 3,500 Automated Sludge Delivery System to Greenhouse - 110,000 - - - - 110,000 Flowmeters (2) - 6,400 - - - - 6,400 Polymer Feed System for Centifuge - - 10,000 - - - 10,000 Step Screen Replacements (Plant 1 & 2) - - - - 240,000 - 240,000

Retrofit Enhancements to Existing Sand Filters (2) - - - - - 1,000,000 1,000,000 TOTAL 1,922,900 310,000 300,000 240,000 1,000,000 3,772,900

PROJECT(S)PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.

TOTAL Replacement of Critical Components - 60,000 60,000 60,000 60,000 60,000 300,000 Replacement of Major Equipment - 75,000 75,000 75,000 75,000 75,000 375,000

TOTAL 135,000 135,000 135,000 135,000 135,000 675,000

City of Cocoa BeachF-26 Fiscal Year 2015

DEPARTMENT: UTILITIES SYSTEM FUND

DEPARTMENT: UTILITIES SYSTEM CAPITAL REPLACEMENT FUND

Annual Budget

Source of Funds: Utilities System Fund

*The Wastewater Facilities Plan was adopted by Resolution # 2009 -12 on April 16, 2009 Projects have been identified for completion in FY 2012 - FY 2017.


DEPARTMENT: STORMWATER UTILITY ENTERPRISE FUND

PROJECT(S)PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.

TOTAL Stormline Replacement SW0201 40,000 40,000 40,000 - - 120,000 Minor BMP: Swales, Exfiltration, PCDs SW0400 20,000 20,000 20,000 20,000 20,000 100,000 Low Impact Design (Minutemen Stormwater & Streetscape Improvement)*

SWLID1/MMSTRT 3,410,000 - - - - 3,410,000

Downtown LID (CRA area) SWLID2 - 250,000 400,000 250,000 500,000 1,400,000 Demo Saw 1,500 - - - - 1,500 Generator - 3,000 - - - 3,000

TOTAL 3,471,500 313,000 460,000 270,000 520,000 5,034,500

*Low Impact Design/ Minutemen Cswy - Multi-yr projectEstimated cost 2014 - 2019 - $3,410,000Funding from State Revolving Loan Fund & Grants

Projected Sources of Grant Funds:PROJECT

CODEFY

2015FY

2016FY

2017FY

2018FY

2019 FIVE YR.

TOTAL Low Impact Design Projects SWLID1 &2FDOT (Complete Streets) MMSTRT 600,000 795,000 - - - 1,395,000 JPA - FDOT 80,000 80,000 FDEP (TMDL, 319, Legislative) 400,000 994,540 - 300,000 300,000 1,994,540 IRLNEP/SJRWMD - 92,508 - 300,000 300,000 692,508

TOTAL 1,080,000 1,882,048 - 600,000 600,000 4,162,048



Notes: PCD = Pollution Control Device BMP = Best Management Practices IRLNEP = Indian River Lagoon National Estuary Program LID = Low Impact Design EPA = Environmental Protection Agency FDEP = Florida Department of Environmental Protection SJRWMD = St. Johns River Water Management District TMDL = Total Maximum Daily Load JPA = Joint Participation Agreement FDOT = Florida Department of Transportation

Highway 520 Landscaping Project


Fiscal Year 2015 F-28

____________________________________________________________________________________________ City of Cocoa Beach Annual Budget

G-1 Fiscal Year 2015

APPENDIX

FINANCIAL POLICIES AND PRACTICES

FUNDING OF SERVICES

REVENUE FORECAST METHODOLOGY

EXPENDITURE FORECAST METHODOLOGY

DETAIL OF OUTSTANDING OBLIGATIONS

GLOSSARY

Financial Policies and Practices

City of Cocoa Beach Annual Budget G-2 Fiscal Year 2015

Resolution #2013-19 adopted on September 3, 2013 amends formalized policies that were adopted in 2007 as guidelines for constructing the budget and properly administering the organizations finances. It tasks the Finance Director to update the Financial Policies & Practices Document annually and publish it within the final annual budget for that year. SECTION I - BUDGETARY POLICIES AND PRACTICES

A. Preparation and Adoption:

Budget Document The annual operating budget shall be balanced and include five (5) year forecasts of available sources and anticipated uses of all funds. The total of estimated revenues and balances brought forward from prior years will equal the total of the appropriations and reserves. The five (5) year forecast will include projections of operating expenses, capital outlays, debt service and any other anticipated disbursements. The annual budget will be published within thirty (30) days from adoption and may be submitted for review by the Government Finance Officers Association.

Economic Assumptions Economic assumptions will be forecasted over a five (5) year period and documented as a basis for preparing budgets and making financial projections. They will be defined by the Finance Director and will be applied consistently for all City Funds.

Budget Adjustments The City Manager must approve transfers between departments. The City Manager also approves transfers within a department’s accounts but will avoid using funds for capital items that were budgeted but not purchased, as well as funds from salary or employee benefit accounts. The City Manager may automatically adjust the budget to properly classify charges to the proper account codes and to account for loans, merchandise for resale, reimbursements, gifts, grants or donations. This includes emergency protective measures and repairs associated with declared disasters, including required matching funds.

Emergency Purchases The City Manager may make emergency purchases in accordance with established procedures that temporarily exceed a department’s budget appropriations when it is absolutely necessary and in the best interest of the City. Such actions shall be reported immediately to each City Commissioner and a budget adjustment shall be submitted for approval at the next scheduled meeting.



Governmental Funds – Fund Balance

GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions established accounting and financial reporting standards for governmental funds. It established criteria for classifying fund balances into specifically defined classification and clarified definitions for governmental fund types. Fund balances for governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. When both restricted and unrestricted amounts are available for use, it is the City’s practice to use restricted resources first. Additionally, the City would first use committed, then assigned, and lastly unassigned amounts of unrestricted fund balance. The following are classifications of governmental fund balances: Nonspendable Fund Balance – These amounts cannot be spent because they are not in spendable form. Restricted Fund Balance - These amounts are restricted to specific purposes when constraints placed on the use of resources are either by:

(a) externally imposed by creditors (e.g. debt covenants), grantors, contributors, or laws or regulations of other governments;

or

(b) imposed by law through constitutional provisions or

enabling legislation. Committed Fund Balance – These amounts can only be used for specific purposes pursuant to constraints imposed by the City Commission. The constraints cannot be removed unless the Commission remove it in the same manner it was implemented. Assigned Fund Balance – These amounts are constrained by the government’s intent they be used for specific purposes. Decisions with regard to these amounts may be made by a committee or other government official (i.e. City Manager etc.)



Unassigned Fund Balance – includes residual positive fund balance within the General Fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for those specific purposes.

B. City Reserve Policy: Assigned Reserves will be forecasted over a five (5)

year period to be no less than 17% (2 months) of the future operating budgets of all funds combined. The term Assigned Reserves refers to the amount of funds that are set aside and are only to be used in case of a disaster. If emergencies or revenue shortfalls require its use, a plan shall be developed to restore it to this level within three years. To assure the minimum amount is available when needed, no portion will be designated for other purposes. Assigned Reserves may be designated in addition to this amount for specific purposes as defined by the City Commission and/or City Manager. Additionally, it is desirable to maintain a positive Unassigned Fund Balance in the General Fund and a positive Unrestricted portion of Net Assets in the Enterprise Funds.

The Utilities Fund will also make annual deposits to a Capital Replacement Fund in order to fund unexpected equipment & component replacements as established with Resolution 1996-22. The State Revolving Loan program requires that some funds be held as a restricted fund balance.

C. Debt: Long-term Debt The City will prevent any default on debt. General

Obligation Bonds shall not be issued. Revenue Bonds or Notes may be used for major purchases or projects but will normally be financed for 20 years or less. Long-term debt shall not be used to finance current operations. Refinancing guidelines require net present value savings in excess of three (3%) percent.



Short-term Debt & Leases Debt for less than the five-year planning period shall be avoided. Leases or lease-purchases will only be used when the total costs of the lease and maintenance is less than the total costs of the purchase and maintenance or there are other special considerations. Net present value calculations should always be used in the comparison. Loans between funds should be at an interest rate that is mutually beneficial to both funds. Short-term debt may be issued in response to a natural disaster or unexpected delays in receiving revenues.

D. Revenues: Revenue Levels Revenues will be sustained as necessary for the

City to function and provide the desired level of service. Congressional and Legislative actions will be monitored to keep informed of changes that may impact available revenues. Rates will be adjusted as required to provide funding to continue services. Any opportunity to recapture a higher proportion of the sales tax revenues collected within the City should be considered.

Revenue Diversification The major sources of revenue will be diversified to the extent possible to avoid overdependence on one source. Reliance on Intergovernmental Revenues should also be avoided. Reliance on property taxes to cover the majority of General Fund’s operations makes it susceptible to reductions in assessments of property values. The City should consider alternative revenue sources that could result in less reliance on these sources.

Revenue Estimates

Projections of revenues will be made with the intent of being conservative and avoid dealing with any significant shortfalls. Revenue estimates will be the responsibility of the Finance Director, although estimates made by the departments administering the charge will be given the highest consideration.



Non-recurring Revenues Ongoing expenditures will not be funded by non-

recurring revenues. Ongoing expenditures should always be restricted to amounts less than ongoing revenues. Non-recurring revenues will be applied to reserves or for one-time expenditures.

Revenue Earmarking Earmarking of Revenues to future uses should be avoided unless required by law or established by bond covenants. This practice restricts the ability to allocate funds to the needs and priorities considered most important in the present period. The City is best served by having as much flexibility to react to changing requirements as possible.

Revenue Shortfalls In the event of anticipated revenue shortfalls, the City Manager shall develop a plan to reduce expenditures, or take other appropriate actions to offset the projected impact. Any significant adjustment to levels of service or the completion of scheduled capital projects will be reported to the City Commission.

Property Tax Rate Estimated property tax revenues shall not be increased more than 10% above the prior year. The millage is levied with the goal of avoiding extreme adjustments in the future.

Franchise Fees The basis established for computing franchise fees shall consider the methods that are most likely to prevent reductions in the City’s revenues due to reductions in rates or consumption levels. The City will seek to protect itself from rate or consumption reductions by having provisions for minimum annual payments.



User Fees User fees for non-essential services will be adopted to offset the corresponding costs of providing the particular service; to the extent they are competitive and comparable to similar charges by other entities in the area. Whenever practical, residents shall be charged a lower fee versus non-residents. This recognizes that taxpayers are already contributing to the costs of providing almost every service. Parking permits will be sold to allow parking in metered parking spaces without further charge. Parking meter rates will be established such that collections will be adequate to maintain parking facilities and offset costs of serving out-of-town visitors. Fees at Shepard Park and Fischer Park will be set to generate funds to maintain the facilities and offset the costs of other recreation and beautification activities. It is accepted that the City Pool and other recreation programs will not be self-supporting. Fees for the Golf Course will be set at rates sufficient to adequately maintain the facilities, replace equipment and meet debt service requirements to the extent they are competitive and comparable to competitors. Garbage rates will cover charges by the contractor, plus the costs of billing and managing the contract. Sewer, reuse and stormwater rates will be maintained at levels sufficient to exceed bond covenants, cover operating and maintenance costs and capital outlays.



E. Personnel: Budgetary Position Control

The number of permanent full-time positions approved in the annual budget may not be exceeded without approval by the City Manager. The City Manager may choose to leave vacancies unfilled or adjust job titles and responsibilities as he determines necessary to accomplish a department’s purposes. Adjustments within budgetary restraints to the hours worked or number of individuals filling part-time or temporary positions may also be made at the discretion of the City Manager.

Employee Compensation

Wages and benefits shall be established at levels that are reasonably expected to attract competent and qualified employees that will remain with the City for an extended time. Care will be exercised to avoid circumstances that require consideration of future layoffs or reductions in wages or benefits. Benefits shall be administered in a cost-effective manner but with consideration toward providing the best possible value to the employee.

Overtime

Overtime hours should be avoided except in instances specifically authorized by the City Manager. The Fire Department shall also comply with the requirements of the Fair Labor Standards Act related to recurring overtime.

Pension Costs Actuarial Valuations on the City’s three Defined Benefit Pension Plans shall be performed annually as of October 1st. The actuarial valuations shall establish the annual required contribution (ARC) necessary to pay the normal cost and the current year increment of the unfunded accrued actuarial liability. The City portion of the ARC must be made before December 31st annually. This procedure allows application of a favorable actuarial assumption which reduces the ARC from what it otherwise would have been. Employee contributions shall be made immediately after being deducted each pay period.



F. Maintenance and Operations: Quality Services Programs that cannot be maintained at a quality

level of service will be discontinued prior to funding new programs. If expenditure reductions are necessary, service elimination is preferable to poor or marginal programs.

Contracting Services The City will routinely consider whether particular services should be provided by staff or through contracts with other parties. Consideration should always include comparisons of the lost opportunity costs of assigning City forces to the service.

Facilities and Equipment All facilities and equipment will be maintained in a safe and economical fashion. Care will be taken to perform any necessary preventative maintenance and to avoid accidents and losses due to lack of training or proper attention.

Performance Measurement Performance measures will be developed to provide information on workload, efficiency, and effectiveness. Staff has implemented performance measures for each department. The intent is to change measures over time as experience is gained regarding measures that are meaningful and not overly burdensome to maintain.



G. Capital Outlays: Capital Purchases or Projects

Priority will be given to capital purchases or projects that avoid operating expenses or generate net revenue. Capital projects to build or modify City facilities shall be reviewed by the Planning Board prior to the design being finalized in accordance with Resolution 2003-04. Before starting major projects, they will be documented as to their phases, expected time-line for completion and projected costs of operation and maintenance. Net present value calculations shall always be made during consideration of alternatives and a computation of the payback period. The use of project numbers to track the costs of labor and materials is required on major projects for the purpose of recording the value of the capitalized assets. Projects will be budgeted at their full cost, assuming they will be contracted out.

Grant Funded Projects Reimbursable Cost Grants or Capital Grants shall not be relied on to fund ongoing service delivery needs. Anticipated grant proceeds will be budgeted as revenues and projects associated with grant funding will be budgeted for the total costs of the project. All applications for grants shall be approved by the City Commission. The City Manager will have grant provisions and requirements evaluated in respect to whether they are reasonable and work to the City’s net advantage.

Preservation of Infrastructure

Adequate resources will be allocated to the proper maintenance and preservation of existing infrastructure before targeting resources toward building new facilities. The City will not build new facilities without thorough study and analysis of the projected staffing and other operating and maintenance costs and specific sources of funding for such expenditures. New facilities should be of high quality, low maintenance and for the lowest life-cycle costs.



H. IntraFund Transactions: Transfers from Other Funds

The Metered Parking Fund transfer has two components: ($300,000) to offset some of costs to provide police coverage, emergency services, beach rangers and vehicles for the beach and ($50,000) to offset cost of maintenance worker to maintain beach. The Utilities System Enterprise Fund transfer to the General fund has three components: a payment of ($450,000) in lieu of property taxes; ($50,000) to offset the cost of a public works maintenance worker used for utilities projects and ($9,000) to the General Fund for weed control assistance. Transfers will be adjusted based on needs of the city.

General Transfer out: FundMetered Parking Special Revenue Fund 350,000 Utilities System Enterprise Fund 509,000 Total transfers 859,000$

Transfer in:

Charges to Other Funds The Metered Parking Fund and the enterprise funds

will be charged for a portion of the administrative costs accounted for in the General Fund’s budget. This shall be allocated based on the relative size of each Fund’s operating costs and shall be computed and paid annually, so that the charges may be included in the annual budget. Charges will include a portion of the budgets for the City Commission, City Manager, City Clerk, Personnel, Finance, Fleet and Information Technology departments. Adjustments to the allocation will be made to carve out major expenses that can be directly associated with activities that should not be paid by the other funds. Vehicles and information technology expenditures specific to a particular fund shall be charged directly to that fund and not included in the allocation.



SECTION II - OTHER FINANCIAL POLICIES AND PRACTICES:

A. Accounting and Reporting: Funds and Accounts The City will minimize the number of accounts and

funds. The goal is to maintain simplicity and avoid making the records unnecessarily complex. Funds and accounts will be established by the Finance Department in accordance with the State mandated chart of accounts.

Cash Receipts All receipts shall be controlled by the Finance Director. Procedures shall be established to insure proper security and internal control over collections and the custody of cash. Deposits will be made the next business day. Collection points shall be limited to the minimum number of locations necessary for the departments to effectively service the public.

Credit Cards A transaction surcharge will be added to payments made with credit cards, except for purchases of discretionary goods or services and charges without a practical means to efficiently enforce collection. This specifically includes: payments for sewer or reuse connection and all licensing, permitting, inspection and other fees administered by the Development Services Department; code enforcement fines; bad check fees; payments on all franchise fees and utility taxes; fees for copying or providing documents; and payments for any goods sold and collected through the internet. Transactions subject to sales taxes shall be taxed at the increased payment amount. Excluded are fees considered discretionary or in the City’s best interest to offer a payment alternative, such as fees associated with recreational facilities, i.e. the Golf Course, swimming pool, ball fields, skate park, dog park, recreation center and auditorium, as well as, parking tickets and fines, fees from parking meters, parking permits and parking areas. Any questionable items will be resolved by the Finance Director.



Delinquent Accounts The City may use any legally available means to

collect on delinquent accounts. Care will be exercised to provide a process for appeal and review of the records accuracy but unless determined to be in error, the principal amount of all delinquent accounts must be paid. Questionable issues may be resolved by removal of penalties and interest.

Investments Investments shall be made in accordance with an investment policy as referenced in Resolution 2003-07. The policy shall be in accordance with applicable State Law and be based on guidelines promoted by the Government Finance Officers Association. The policy shall be established by a duly adopted resolution of the City Commission.

Inventories Inventories shall be limited and be tightly controlled. Limited inventories of spare parts will be maintained for purposes of emergency repair of critical equipment. Inventories of goods for resale shall be counted and reconciled to the accounting records on a regular basis.

Financial Reporting The City will take the necessary measures to provide for accurate and timely reporting of financial information. The accounting records shall be closed and a summary of revenues and expenditures compared to budget will be provided to the City Commission on or before the fifteenth day of the following month.

Annual Reports and Audits The City shall employ an Independent Auditing Firm to conduct an annual audit. Generally Accepted Accounting Principles shall be used. The report will be submitted for review by the Government Finance Officers Association. Auditing services shall be contracted for a five year period but need not be re-bid, unless desired by the City Commission. Management Letter Recommendations presented by the independent auditors will be acted on and corrected before the completion of the following year.



B. Purchasing: Decentralized Purchasing City purchases shall be made in compliance with

purchasing procedures developed on the basis of a de-centralized purchasing activity. Departments are responsible for obtaining bids or quotes and securing the necessary approvals from the Planning Board and City Commission. All purchase requisitions are processed on-line by the departments into the computer system but must be approved by the Finance Department prior to a purchase order being issued.

Purchasing Cards Purchasing cards will be tightly controlled and restricted to only a limited number of authorized uses. Their use will be approved on a case by case basis by the Finance Department.

Local Vendor Preference A local vendor preference policy will apply when the local vendor’s bid is within one percent of other bids pursuant to Resolution 2002-25. A local vendor is defined as a vendor with a physical location within the City limits.

Sealed Bids Sealed bids are required on purchases of $15,000 or more. Bids are usually advertised and must be coordinated through the Finance Department. For professional services where the primary criteria are the firm’s qualifications and proposed solution, a formal process is usually followed in order to establish a ranking of the firms qualified to perform the service. The City then negotiates the price with the top-ranked firm.

Purchases of $50,000 or More

Purchases for $50,000 or more must be approved by the City Commission. This applies to the purchase of products and to the selection of firms to perform professional services.

Lowest Qualified Bid The City will normally award bids to the lowest qualified bidder. Dissatisfaction with past dealings with the vendor or the product being bid may disqualify a bidder from consideration. The local vendor preference rule is also considered.



C. Protective Measures: Internal Controls The Finance Department shall have the authority to

establish appropriate internal controls to insure that assets are protected and procedures are followed. Accounting procedures and processes will be regularly reviewed. Changes will always consider the additional costs and the impact suggested controls may have on operational efficiency. Established cash banks and collection points shall be audited by Finance Department personnel not less often than once each year. Said audits shall not be announced beforehand.

Finance Department Review

Any agenda item involving substantial expenditures or action that will create or modify financial policies shall be discussed with the Finance Director before being considered by the City Commission. The Finance Director should have the opportunity to provide input in advance of actions that could possibly be detrimental to the City’s financial position.

D. Employee Programs:

Membership and Training Membership in professional organizations supporting the principle of educating employees in their area of responsibility is encouraged. Potential benefits of memberships and training opportunities should be evaluated in comparison to the expense. Expenses and reimbursements shall be made in accordance with the Travel Policy and applicable federal and state laws.

Tuition Reimbursement The City encourages employees to pursue higher education and to seek college degrees. A program for reimbursement of college expenses is administered by the Personnel Department.

Use of Vehicles Assignment of vehicles for take-home purposes is limited to the Police Department except for cases where there is a direct benefit to the City by such assignment. Take-home vehicles are not to be provided in lieu of compensation. The use of pooled city vehicles for the use in all travel is to be encouraged over reimbursing employees for mileage.



E. External Relationships: Annexation Annexation of enclaves and the areas to the north

and south of the current city limits should always be encouraged. This would resolve the necessity for dealing with issues regarding response by police and fire units to locations that are not paying City taxes. However, voters in both areas showed an overwhelming desire to remain unincorporated in the November 2004 elections.

Intergovernmental Agreements

The City will work with other governments to identify the jurisdiction most capable and appropriate to provide specific public services. All intergovernmental agreements and contracts for service delivery will be approved by the City Commission with the intent of providing the best and most cost-effective service to the citizens. The City will attempt to be a good neighbor to surrounding communities providing such actions are not harmful to the City.

Budgeted Contributions to Other Causes

Contributions to groups and organizations in support of their causes will be limited and subject to change. General Fund funding in FY 2015 is continued for the following: Cocoa Beach High School:

• Project Graduation $ 200 • Booster Club 100

Freedom 7 25,000 Cocoa Beach Art Festival 2,500 July 4th Fireworks Show 10,000 Employee Fund 2,000 City Manager discretionary budget 700

TOTAL $ 40,500 Metered Parking funding in FY 2015 is continued for the following: Keep Brevard Beautiful (KBB) $ 30,000 John Deere Gator for KBB 8,755

TOTAL $ 38,755

Funding of Services


The City operates an impressive number of services for the benefit of residents. The table below shows the approved FY 2015 budget for the services and the specified funding sources for the most notable ones. The last column shows the difference between budgeted costs and specified funding sources.

Service and Funding Approach

FY 2015Budgeted

Costs Specified Funding Sources

FY 2015 Budgeted Specified Revenue

From OtherSources*

Police Department 4,426,892$ Cost Share - School Resource Officer $ 34,353 Communications Department 741,819 Reimbursed Labor (Police) 30,000 Viewed as a service primarily funded by 5,168,712$ Investigative Cost Recovery & Accident reports 32,500 ad valorem taxes and other general revenues. Grants (federal & state) 3,375

Court Fines 35,000 Other (private contributions) 400 Police Education 8,500

540,000 Insurance premium tax - Police Pension Plan 90,000 Code Enforcement/Police 6,000 Total $ 780,128 $ 4,388,584

Fire Department 3,328,844$ ALS/BLS County Funds $ - Viewed as a service primarily funded by Firefighter Supplemental Comp. 6,900 ad valorem taxes and other general revenues. Reimbursed Labor (Fire insp.) 16,500

Burn permits 700 Insurance premium tax - Fire Pension Plan 130,000 Code Enforcement/Fire 200 Fire Safety Inspections/Plan Check Fees 20,000 Other (private contributions/blood pressure) 650 Total $ 174,950 $ 3,153,894

Public Works 3,977,013$ Grants (Public Works only) $ 175,433 (Excluding Solid Waste Division) Municipal Gas Tax/Fuel Tax Rebate 103,200 Public Works encompasses construction and Reimbursed Labor (Public Works) 1,000 maintenance of facilities and roadways. Maintenance Agreements (State assets) 122,600

Total $ 402,233 $ 3,574,780

Solid Waste 1,540,492$ Recycle Revenue $ - Direct cost of contracting for garbage and trash Solid Waste Revenue (customer billings) $ 1,556,000 pickup. Does not include costs of billing & Late Fees $ 15,000 administration Total $ 1,571,000 $ (30,508)

Inspections & Permits 244,672$ Local Business tax (Local/County) $ 158,000 Includes direct labor and benefits, plus direct Building permits (structural/misc.) 226,000 charges for supplies, training, etc. Does not Other taxes & permits (mobile homes) 4,100 include planning & zoning services Sales-maps,copies 3,500

Fees(Petition/application/insp. ) 14,500 Code enforcement/civil citations 32,000

Total $ 438,100 $ (193,428)

* from other sources means general sources such as ad valorem taxes, parking fees and like revenue sources

Code Enforcement/Red Light Enforcement

Funding of Services


Service and Funding Approach

FY 2015Budgeted

Costs Specified Funding Sources

FY 2015 Budgeted Specified Revenue

From OtherSources*

Recreation Center 258,476$ Fees and Charges 107,650 $ 150,826 Includes Admin. & Sports Complex.

Beach-side Parks 228,705$ Gate Receipts (Shepard & Fischer Parks) $ 565,000 Receipts from parking charges cover the cost. Lifegaurd Services 4,694 The difference is viewed as a means to offset 569,694$ $ (340,989)the cost of providing other recreational activities.

Pool and Pavilion 398,307$ Fees and Charges $ 119,100 $ 279,207 Fees & charges are minimal. These facilities supported by ad valorem taxes & other general revenues.

Golf Course 2,230,363$ Fees and Charges $ 2,471,364 $ (241,001)

Tennis 26,580$ Fees and Charges None to City $ 26,580 Contractor operates the facility.

Skate Park 5,700 Fees and Charges None to City $ 5,700 Contractor operates the facility.

Auditorium 149,868$ Auditorium Rentals $ 15,000 $ 134,868 Viewed as a community resource, with rentals covering only a small portion of the facility cost.

Contributions From Enterprise Operations 704,373$ Metered Parking $ 76,189 Allocations* are made to other Funds for Utilities Operations 559,255 administrative services provided by Stormwater Fund 68,929 General Fund departments. Total $ 704,373 $ -

Metered Parking Fund 1,095,757$ Charges for Services $ 728,000 Net proceeds offset some of the costs related to Miscellaneous & other revenue 4,500 tourists attracted by the beach & provide extra Total $ 732,500 $ 363,257 benefits to the residents (i. e. canal dredging, beautification projects and sidewalks).

CRA Fund 95,935 Intergovernmental revenue (TIF) 95,935 Community Redevelopment Agency Transfer from General Fund - Established in FY 2011. First year tax incremental Total 95,935 - financing (TIF) received was FY 2014. Repayment

schedule for loans from the General Fund to bedetermined as funds become available.

Utilities Enterprise Fund $ 7,809,382 Charges for Services $ 5,914,415 Provides Sewer and Reuse Services. Miscellaneous/Other Revenue 99,409

Other receipts 2,225,048 Total $ 8,238,872 $ (429,490)

Stormwater Enterprise Fund 2,893,316$ Intergovernmental Revenue (grants) 1,000,000$ Provides stormwater improvements & Charges for Services 586,900 maintenance. Miscellaneous/Other Revenue 3,500 Capital Items are dependent on substantial Other receipts - grant funding and Interfund loans. Total $ 1,590,400 $ 1,302,916

* from other sources means general sources such as ad valorem taxes, parking fees and like revenue sources

*Average of FY 2014 actuals & FY 2015 estimates

Revenue Forecast Methodology


The purpose of detailing forecast methodologies is to determine the validity of the forecast over time and to utilize such information in making future forecasts. The following are some assumptions concerning revenues which were made across all funds:

FUND/REVENUE SOURCE FORECAST METHODOLOGY Funds Forward Beginning current assets, including cash,

investments and receivables, less any commitments outstanding at year end in governmental fund types. In proprietary fund types, it is projected current assets less current liabilities.

Ad Valorem Taxes Approved millage multiplied by the tax roll, less 5% for assumed non-collection and/or discounts taken for early payment.

Franchise Fees and Utility Service Taxes

Historical trend analysis with consideration of any changes to the terms of the agreements or tax rates.

Licenses and Building Permits Forecast furnished by the Development Services Dept., adjusted for historical trend analysis. Care is taken to not overestimate expected activity.

Federal and State Grants Based on notices received from the various agencies that funding will be received for the stated amounts.

State Shared Revenues Historical trend analysis, tempered by data provided by the State regarding their projections.

Local Units Grants Ongoing distributions by the County are forecasted based on historical funding levels. Other grants are based on notices received or contractual agreements.

Charges for Services Historical trend analysis, tempered by estimates from the departments that are involved and by any significant changes to the amounts charged.

Fines and Forfeitures Historical trend analysis. Interest Interest revenue calculations use a forward

projection with a combination of expected actual and estimated payments.

Miscellaneous Revenues Historical trend analysis. Other Receipts Includes transfers from other funds and charges to

other funds for administrative services, which are based on the budgeted amounts for the service.

Expenditures Forecast Methodology


There are a large number of accounts used to capture different types of disbursements which apply to some but not all of the cost centers. The State of Florida requires its agencies to utilize and report with a standardized chart of accounts which must summarize into its object code categories. Therefore, the City’s detailed object codes are designed to roll into the proper State object codes. Although the level of budgetary control by the City Commission is legally established at the department level, City departments are required by management to budget at the more detailed level of object codes. For purposes of reviewing and considering the City Manager’s recommendations, the budget document presents the amount of disbursements by object code which provides sufficient information for the policy makers without making the presentation too detailed. Shown below are the most commonly used object code titles and descriptions of the forecast methodology used: OBJECT CODE TITLE FORECAST METHODOLOGY Personal Services – Regular Current and newly authorized personnel are extended out

at the recommend pay rates. Part-time Current estimate is based on historical charges. Budget is

calculated based on an increased rate of pay, adjusted by a 10% contingency for unexpected operational changes.

Additional Pay Calculated on basis of personnel eligible for added payments for holidays, education reimbursements, paramedic incentive and payment in lieu of health insurance.

Overtime Historical trend analysis, modified by anticipated changes in staffing or policies.

FICA Taxes Calculated percent of salaries & wages, additional pay and overtime.

Pension Calculated as a percent of established eligible payroll costs by the actuary for the employer’s Annual Required Contribution (ARC) for the three pension plans.

Group Hospitalization Calculated on basis of the status and coverage selected by the present staff, with vacancies projected assuming half will select family coverage.

Group Life Calculated on basis of premiums on $25,000 term life insurance policy provided for all full-time employees, plus a 3.0% premium increase.

Dental Plan Calculated on basis of a 5.0% increase in premiums on dental coverage provided for all full-time employees.

Workers Compensation Based on a premium decrease in the factors for each type position depending on the risk of on-the-job injuries.



OBJECT CODE TITLE FORECAST METHODOLOGY Professional Services Projected based on anticipated use of engineers,

architects and other professionals on projects that are non-capital in nature.

Auditor Contracted lump-sum amount for auditing services. Meter Readings Projected based on number of customers, times the rate

for obtaining monthly water meter readings from the City of Cocoa Water System.

Bank Charges Projected based on contract for banking services, credit card fees and armored car services.

Support Services Based on projected costs of services needed to handle essential functions that have been assigned to the particular department.

Administrative Services Charges based on cost allocations for services (usually by administrative departments) provided by one Fund to another.

IT Operating Expenditures Charges based on cost allocations to recover operating expenditures for services provided by the Management Information Systems Department to other Funds.

IT Capital Contributions Charges for computer equipment and specialized software purchased by the Management Information Systems Department and assigned to other Funds.

Travel & Per Diem Typically based on itemized listings of the particular events expected to be attended, with some provision for unanticipated events that arise during the year.

Communications Services Based on historical costs for phone service and number of radios, telephones and pagers expected to be in service.

Electric Historic trend analysis, adjusted for anticipated changes to rates.

Water & Sewer; Natural Gas Historic trend analysis, adjusted for anticipated changes to rates.

Equipment Maintenance Historic trend analysis, adjusted for additions and the remaining useful lives of the equipment.

Equipment Rental/Lease Projected based on historic trend analysis, adjusted by equipment needed for special maintenance projects that are scheduled during the year.



OBJECT CODE TITLE FORECAST METHODOLOGY Hydrants Based on the number of fire hydrants provided by the City

of Cocoa Water System, adjusted for the anticipated monthly charge.

General Liability Insurance Projected based on historical trend analysis, adjusted for anticipated increase in premiums. (5.0%)

Auto Liability Insurance Projected based on historical trend analysis, adjusted for anticipated increase in premiums and number of vehicles in service. (5.0%)

Property Insurance Projected based on historical trend analysis, adjusted for anticipated increase in premiums and values of insured property.

Public Officials Liability Insurance

Projected based on historical trend analysis, adjusted for anticipated increase in premiums.

Flood Insurance Projected based on historical trend analysis, adjusted for anticipated increase in premiums. (5.0%)

Claims Projected based on historical trend analysis. Building Maintenance Historic trend analysis, adjusted for age of the building,

overall condition, and any small repair or renovation projects that are scheduled.

Fleet Maintenance & Services Charges based on cost allocations to recover operating expenditures for services provided by the Fleet Division of the Public Works Department to other Funds.

Fleet Capital Contributions Charges to other Funds for vehicles purchased by the Fleet Division of the Public Works Department that are assigned to other Funds.

Printing & Binding Projected based on anticipated costs of preparing documents for internal or external distribution.

Promotional Activities Typically projected based on anticipated programs to encourage participation at City facilities or to support community activities.

Bad Debt Expense Historical trend analysis. Other Current Charges Projected for costs not specified in other object codes. Disaster Recovery Not budgeted but provided in order to capture the

expenses of a tropical storm or other disaster. Office Supplies Historic trend analysis, adjusted for scheduled purchases

of equipment that will be less than $1,000.



OBJECT CODE TITLE FORECAST METHODOLOGY Gas & Oil Historical analysis (Fuelmaster system) shows the City

actual gasoline & diesel useage and we know that our cost is about 56 cents less per gallon than retail.

Uniforms Projection based on the unit costs times the number of sets to be provided for each employee.

Food Supplies Beer Stock Liquor Stock Alcoholic Beverage Surcharge Sales Merchandise Pro Shop Special Orders

Historical trend analysis, adjusted for anticipated changes in the cost of merchandise and amount of sales volume. All items are for Golf Course

Other Supplies Based on historic trends for purchasing supplies or small equipment items that are particular to the department.

Pool Chemicals Historical trend analysis, adjusted for anticipated changes in the cost or application of chemicals.

Sidewalk Maintenance Projected based on scheduled repairs. Waterway Maintenance Based on projected costs of replacing channel markers

and performing other maintenance to canals. Street Maintenance Based on routine activities that are scheduled, plus

funding for resurfacing or rejuvenating certain areas. Crossover Maintenance Based on scheduled repairs of dune crossovers, with

allowance for unscheduled work. Publications & Memberships Projected based on charges made for subscriptions and

memberships in professional organizations. Training & Education Based on expected attendance at conferences and

seminars. Land Based on scheduled purchases of vacant properties.

Includes purchase price, appraisal fees, survey costs and other closing expenses.

Buildings Based on scheduled purchases of existing buildings. Includes purchase price, appraisal fees, survey costs and other closing expenses. May include major renovations and repairs that extend the useful life of a facility.



OBJECT CODE TITLE FORECAST METHODOLOGY Imp – Other than Buildings Based on capital projects scheduled for the first year of

the capital improvement program. Vehicles & Machinery Based on capital items of this type scheduled for the first

year of the capital improvement program. Furniture & Equipment Based on capital items of this type scheduled for the first

year of the capital improvement program. Computer Hardware & Computer Software

Based on large expenditures for computer hardware & software items scheduled for the first year of the capital improvement program.

Principal & Interest Based on the amortization tables of the principal & interest due on City debt.

Transfers to (various Funds) Based on funding the minimum required balances in accordance with bond covenants or other policies requiring transfers from one Fund to another.

Reserved for Future Appropriations

Used for budget allocation only, never actual charges. Indicates projected ending assets, including cash, investments and receivables, less any commitments outstanding at year end in governmental fund types. In proprietary fund types, it is the projected current assets less current liabilities.

Detail of Outstanding Obligations


In general, the City desires to minimize its outstanding debt. It is unlikely, but the City could legally issue in excess of $250,000,000 of general obligation bonds based on State Statutes that limit general obligation bonds to 20% of property assessments. None of the City’s current debt obligations are general obligation bonds. Two bond issues were legally defeased in prior years to free up debt capacity. The City administrative and police facilities and Fire Station #2 are fifty (50) years old and need to be addressed soon with replacement facilities. Construction of one new fire facility will be complete in FY 2015. In addition, the utility plant upgrades were needed for regulatory compliance. The City has three (3) external obligations, one (1) internal obligation and two (2) pending obligations (one internal; one external) summarized below and explained in detail on the following pages.

FY 2015 FY 2015 RemainingPrincipal Interest Balance

Loan Description Reductions Payments as of 9/30/15

GENERAL FUND OBLIGATIONSRevenue Note 2014A (Fire Station Constuction) 75,000 125,844 4,987,488

Total General Fund 75,000 125,844 4,987,488

UTILITIES SYSTEM OBLIGATIONSCapital Improvement Revenue Refunding Note 2014B 275,000 50,666 2,792,960State Revolving Loan #2 (WW050610) 825,197 572,405 25,156,830Total Utilities System 275,000 50,666 27,949,790

STORMWATER SYSTEM OBLIGATIONSStormwater Loan (Internal) 87,648 35,780 791,867Total Stormwater System 87,648 35,780 791,867

TOTAL CITY DEBT SERVICE 437,648 212,290 33,729,145



The City has three (3) external debt obligations:

Capital Improvement Revenue Note, Series 2014A

Original Loan Amount $3,790,000Interest Rate: 3.28%Start Date November 1, 2014Maturity Date November 1, 2033Terms Semi-annual paymentsPledged revenue Franchise Fees

PRINCIPAL INTEREST TOTALFY 2015 75,000.00$ 125,844.49$ 200,844.49$ FY 2016 145,000.00 119,474.00 264,474.00FY 2017 150,000.00 114,636.00 264,636.00FY 2018 155,000.00 109,634.00 264,634.00FY 2019 160,000.00 104,468.00 264,468.00FY 2020 165,000.00 99,138.00 264,138.00FY 2021 170,000.00 93,644.00 263,644.00FY 2022 175,000.00 87,986.00 262,986.00FY 2023 180,000.00 82,164.00 262,164.00FY 2024 185,000.00 76,178.00 261,178.00FY 2025 190,000.00 70,028.00 260,028.00FY 2026 200,000.00 63,632.00 263,632.00FY 2027 205,000.00 56,990.00 261,990.00FY 2028 210,000.00 50,184.00 260,184.00FY 2029 220,000.00 43,132.00 263,132.00FY 2030 225,000.00 35,834.00 260,834.00FY 2031 235,000.00 28,290.00 263,290.00FY 2032 240,000.00 20,500.00 260,500.00FY 2033 250,000.00 12,394.00 262,394.00FY 2034 255,000.00 4,182.00 259,182.00

3,790,000.00$ 1,398,332.49$ 5,188,332.49$

Original Loan Amount $2,840,000Start DateMaturity DateInterest Rate 1.88%Terms Semi-annual paymentsPledged Revenue Sewer System Operating Revenues

Fiscal Year Principal Interest Total

FY 2015 275,000 50,666 325,666FY 2016 285,000 45,496 330,496FY 2017 290,000 40,138 330,138FY 2018 295,000 34,686 329,686FY 2019 300,000 29,140 329,140FY 2020 305,000 23,500 328,500FY 2021 310,000 17,766 327,766FY 2022 315,000 11,938 326,938FY 2023 320,000 6,016 326,016TOTAL 2,840,000 278,626 3,118,626

July 15, 2014July 15, 2023

Capital Improvement Revenue Refunding Note, Series 2014B

Capital Improvement Revenue Refunding Note, Series 2014B, payable in semi-annual installments beginning July 15, 2014 through July 15, 2023; interest 1.88%; secured by revenue received for Utility Franchise Fees and payable from the net revenues derived from the operation of the City's sewer system.

Capital Improvement Revenue Note, Series 2014A, payable in semi-annual installments beginning November 1, 2014 through November 1, 2033; interest 3.28%’secured by and payable from the revenue received for Utility Franchise Fees. Loan proceeds are used to pay costs of the new Fire Station Construction Project.



External debt obligations (cont’d): Clean Water State Revolving Loan WW050610 (SRF#2)Original Loan Amount $20,871,742Start Date March 15, 2013Maturity Date September 15, 2033Interest Rate 2.77% (Weighted Average)Terms Semi-annual paymentsPledged Revenue Sewer System Operating Revenues

FISCAL YEAR PRINCIPAL INTEREST TOTAL2015 825,197.11 572,404.55 1,397,601.662016 848,980.98 548,620.68 1,397,601.662017 873,154.38 524,447.28 1,397,601.662018 898,017.00 499,584.66 1,397,601.662019 923,588.60 474,013.06 1,397,601.662020 949,889.38 447,712.28 1,397,601.662021 976,940.16 420,661.50 1,397,601.662022 1,004,762.38 392,839.28 1,397,601.662023 1,033,378.06 364,223.60 1,397,601.662024 1,062,809.82 334,791.84 1,397,601.662025 1,093,081.06 304,520.60 1,397,601.662026 1,124,215.66 273,386.00 1,397,601.662027 1,156,238.34 241,363.32 1,397,601.662028 1,189,174.40 208,427.26 1,397,601.662029 1,223,050.00 174,551.66 1,397,601.662030 1,257,891.92 139,709.74 1,397,601.662031 1,293,727.80 103,873.86 1,397,601.662032 1,330,586.02 67,015.64 1,397,601.662033 1,368,495.71 29,105.90 1,397,601.61

TOTAL 20,433,178.78 6,121,252.71 26,554,431.49

Clean Water State Revolving Fund Loan WW050610 (SRF #2) for the multi-year sewer treatment and rehabilitation projects discussed elsewhere; secured by and payable from the net revenues derived from the operation of the City's sewer system. The project was completed in Spring of FY 2014 and the initial payment in the amount of $726,672 was made on March 15, 2014. The Loan is payable in semi-annual installments beginning March 15, 2014 through September 15, 2033; interest 2.77% (weighted average); secured by and payable from the net revenues derived from the operation of the City’s sewer system.



The City has one (1) current internal debt obligation:

Principal Amount $1,280,000Start Date May 1, 2007End DateInterest Rate 5.00%

FiscalYear Principal Interest Total2015 87,648 35,780 123,4282016 92,133 31,618 123,7512017 96,846 27,077 123,9232018 101,801 24,620 126,4212019 107,010 17,660 124,6702020 112,484 12,450 124,9342021 118,239 6,980 125,2192022 39,921 3,028 42,949

756,082 159,213 915,295

Utility Fund Loan to Stormwater Fund

September 30, 2022

In 2007 the Utilities System Enterprise Fund made a long-term advance to the Stormwater Enterprise Fund in the amount of $1,280,000 to fund the Ocean Beach Blvd. project construction phase. This advance is being repaid over a fifteen (15) year period in annual installments including interest at 5.00% and will mature in FY 2022. The project was completed in FY 2011.



The City has one (1) pending non-current internal debt obligation:

The CRA received its first tax incremental revenues in Fiscal Year 2014 in the amount of $ 26,111. Tax financing was not available prior to FY 2014, so loans from the General Fund in the amount of $56,010 in FY 2010, $75,561 in FY2011, $46,830 in FY 2012, $82,633 in FY 2013, and an estimated $35,346 for FY2014, were made to provide funds for the development of the CRA plan. Accordingly, repayment of advances will begin as funds become available. A comprehensive payment schedule and interest rate will be determined at a later date.

Payment schedule will be determined in future years. See sidebar.



The City has one (1) pending non-current external debt obligation:

The City has secured a Clean Water State Revolving Fund Loan (WW05062) for the multi-year Infiltration & Inflow Sanitary Sewer Evaluation Study, Sewer System Rehabilitation and Stormwater Improvement. The loan is secured by and payable from the net revenues derived from the operation of the City's sewer system and reuse system and stormwater enterprise funds. It is anticipated that the project will be completed in November 2016 (i.e. FY 2017) and that the initial payment will be in May 2017. Loans of this type use a draw system based on completed project milestones. The multiple draws are merged into a unified loan with a twenty (20) year payback after project completion. A comprehensive payment schedule will be determined at a later date. It is estimated at this time that the required forty (40) semi-annual payments will approximate $ 201,651 each.

Payments will not begin until the project is complete and the formal inspection is completed. At that time final payment schedule will be determined.

Glossary


The following definitions of terms* are provided to aid in understanding the terminology employed in the text of the budget and other financial documents. Account Number (also see Uniform Accounting System Manual)

A system of numbering used to categorize or "group" accounting transactions into common areas, such as salaries, equipment maintenance, and office supplies. The account number includes numerical information which describes the fund, the department and division, the activity (revenue, expenditure, etc.), the sub-activity (administrative, law enforcement, etc.) and the element and object (travel, communications services, etc.).

Accounting Period A period at the end of which and for which financial statements, budgets, or other reports are prepared, typically an annual period. The City has a fiscal year of October 1st to September 30th, established by state law.

Accounting Procedures All processes that identify, record, classify and summarize financial information to produce financial records.

Accounting System The total structure of records and procedures which identify, record, classify, summarize and report information on the financial position and results of operations of the City.

Accounts Payable A liability account reflecting amounts on open account owed to others for goods and services received by the City.

Accounts Receivable An asset account reflecting amounts owed on open account from others for goods and services furnished by the City.

Accrual Basis of Accounting*

Method of accounting that recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows.

Ad Valorem Tax Commonly referred to as property taxes, it is the tax levied on the assessed value of real and personal property according to the property’s valuation and the tax rate (millage) in effect.

Amendment A change to the adopted budget which may increase or decrease a fund’s total appropriation.

∗Some definitions are taken from Governmental Accounting, Auditing and Financial Reporting; 2005 and 2012 editions. These definitions are marked with an asterisk.

Glossary


Amortization Gradual reduction, redemption or liquidation of the

balance of an intangible asset or liability according to a specified schedule of times and amounts; or provision for the extinguishment of a debt by means of periodic payments.

Annualize A process used to estimate the full year cost, or value, of an activity from a partial year performance.

Appraise To make an estimate of value, particularly of the value of property. If the property is valued for purposes of taxation, the less-inclusive term "assess" is substituted for this term.

Appropriated Fund Balance

A portion of the revenues in the fund balance that is used to balance a fund.

Appropriation Or Appropriated Budget*

Expenditure authority created by the appropriation bills or ordinances that are signed into law and related estimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes. [NCGA Interpretation 10]

Assessed Valuation* Valuation set upon real estate or other property by a government as a basis for levying taxes.

Assessed Value The value the county property appraiser places on real and personal property. For residential properties the value includes the real estate and all buildings and improvements. For commercial property, the value also includes relevant personal (tangible) property.

Assessment The process of making the official valuation of property for purposes of taxation, or the valuation placed upon property as a result of this process.

Assessment Roll In the case of real property, the official list containing the legal description of each parcel of property and its assessed valuation. The name and address of the last known owner are also usually shown. In the case of personal property, the assessment roll is the official list containing the name and address of the owner, a description of the personal property and its assessed value.

Glossary


Asset Resources owned, or held, by a government which has

monetary value. Audits, (1) Financial Audit* (2) Compliance Audit (3) Internal Audit

An examination leading to: (1) Audit designed to provide independent assurance of the fair presentation of financial information. (2) The audited entity's compliance with the various finance-related legal and contractual provisions used to assure acceptable governmental organizational performance and effective management stewardship. Public sector oversight bodies typically require independent auditors to include responses to standardized legal compliance audit questionnaires in financial and compliance audit reports. (3) An independent appraisal activity within an organization for the review of operations as a service to management. It is a managerial control that functions by measuring and evaluating the effectiveness of other controls.

Authorized Positions Employee positions, which are authorized in the adopted budget, to be filled during the year.

Authority A government or public agency created to perform a single function or a restricted group of related activities. Usually such units are financed from service charges, fees and tolls, but in some instances they also have taxing powers. An authority may be completely independent of other governments or partially dependent upon other governments for its creation, its financing or the exercise of certain powers.

Available Fund Balance See undesignated unreserved fund balance definition. Benchmarking Determining the quality of products, services and practices

by measuring critical factors (how fast, how reliable a product or service is) and comparing the results to those of highly regarded counterparts or best practices.

Best Practices Documented strategies and tactics employed by highly regarded counterparts that are established as standards or levels to be obtained.

Glossary


Bond A written promise to repay a specified sum of borrowed

money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter typically runs for a longer period of time.

Bond Covenant An agreement between the City and its lenders specifying actions the City will take.

Bond Rating A classification by one of the primary bond rating services following a credit analysis to determine a debt issuer’s capacity to make bond payments and establish the probability of default.

Budget Balanced Budget

A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The total of estimated revenues and balances brought forward from prior years will equal the total of the appropriations and reserves.

Budget Calendar The schedule of key dates involved in the process of adopting and then executing an adopted budget.

Budget Message A written statement presented to the City Commission and incorporated into the budget document which highlights budget issues and policy recommendations.

Budget Process Established procedures for the task which are to be completed prior to the adoption of the budget.

Budgetary Control The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

Capital Assets* 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. [SGAS 34]

Glossary


Capital Equipment An equipment unit with an expected service life of more than one year and a value of $1,000 or more.

Capital Improvement Expenditures related to the acquisition, expansion or rehabilitation of an element of the governments’ physical facilities and infrastructure.

Capital Improvement Program (CIP)

A plan for capital expenditures over a period of years to meet capital needs arising from long-term planning. It sets forth each project or other contemplated expenditure and specifies the full resources estimated to be available to finance the projected expenditures.

Certificate of Achievement for Excellence in Financial Reporting Program*

Program sponsored by the Government Finance Officers Association to encourage and assist state and local governments to prepare high-quality Comprehensive Annual Financial Reports (CAFR). The program has been in continuous operation since 1946. The program originally was known as the Certificate of Conformance Program.

Community Redevelopment Agency (CRA)

A method to pay for redevelopment of a slum or blighted area through the increased tax revenue resulting from that redevelopment.

Compensated Absences Leave earned by employees that is expected to be paid by the employer.

Comprehensive Plan A formal document establishing general & non-financial goals objectives and policies in nine (9) distinct areas (e. g. future land use). Approved by the Commission, updated at regular intervals and filed with the state.

Consumer Price Index (CPI)

A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living, e.g., economic inflation.

Contingency A budgetary reserve that is set aside for emergencies, or other unforeseen expenditures, not otherwise budgeted.

Contractual Services Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include equipment maintenance agreements, and landscaping services.

Credit Rating An independent rating service’s evaluation of the credit worthiness of notes and bonds. Such ratings influence the cost of borrowing.

Glossary


Cost Allocation A method used to charge Internal Service Funds and

Enterprise Funds for their share of central administration costs.

Current Assets Those assets which are available to finance current operations, or to pay current liabilities. Those assets that will be used or converted into cash within one year. Some examples are cash, short-term investments and taxes receivable, which will be collected within one year.

Debt Limit The maximum amount of legally permitted gross or net debt.

Debt Service The payment of principal and interest on borrowed funds. Debt Service Requirement

The amount of cash required to pay current maturities of interest and principal on outstanding debt. In government bonds, often refers to the annual required payments into debt service funds.

Dedicated Tax A tax levied to support a specific government program or purpose.

Deficit An excess of liabilities and reserves of a fund over its assets, or the excess of expenditures or expenses over revenues during a single accounting period.

Department/ Division A department consists of one or more divisions. The division is the basic organizational unit of government which is functionally unique in its delivery of services.

Depreciation The decrease in value of physical assets due to use and the passage of time.

Disbursement The expenditure of monies from an account. Distinguished Budget Presentation Awards Program

A voluntary program administered by the Government Finance Officers Association (GFOA) to encourage governments to publish efficiently organized and easily readable budget documents and to provide peer recognition and technical assistance to the fiscal officers preparing them.

Glossary


Eminent Domain The power of government to acquire property for public

purposes. It is used frequently to obtain real property that cannot be purchased from owners in a voluntary transaction. When the power of eminent domain is exercised, owners normally are compensated by the government in an amount determined by the courts.

Employee Benefits Contributions made by a government to meet commitments or obligations for employee benefits. Included is the government’s share of costs for Social Security and the various pensions, medical and life insurance plans.

Encumbrance* Commitments related to unperformed (executory) contracts for goods or services. For financial reporting purposes, encumbrance accounting is restricted to governmental funds. [NCGA Statement 1]

Enterprise Fund* Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. [SGAS 34]

EPA Environmental Protection Agency Expenditure The payment of cash for the purpose of acquiring an asset

or service. Expense Charges incurred for such items as operations,

maintenance, and interest, whether paid immediately or unpaid.

FDOT Florida Department of Transportation Fiduciary Fund* Funds used to report assets held in a trustee or agency

capacity for others and which therefore cannot be used to support the government’s own programs. The fiduciary fund category includes pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds. [SGAS 34]

Fiscal Policy A government’s policies with respect to revenues, spending, & debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

Glossary


Fiscal Year A twelve-month period designated as the operating year

for accounting and budgeting purposes, and at the end of which a government determines its financial position and the results of its operations. For the City the fiscal year begins on October 1 and ends on September 30.

Fixed Assets Assets of a long-term character which are not intended to be sold for profit, but which are to be used in an organization’s normal course of business, such as land, buildings, machinery and equipment, and improvements other than buildings.

Franchise A special privilege granted by a government permitting the continuing use of public property, such as city streets and usually involving the elements of monopoly and regulation.

Full Faith and Credit A pledge of the general taxing power for the payment of debt obligations. Bonds carrying such pledges are referred to as general obligation bonds or full faith and credit bonds.

Full-Time Equivalent (FTE)

Refers to the number of personnel authorized for an accounting period, including part-time personnel converted to the decimal equivalent of a full-time position based on 2,080 hours per year. For example, a part-time recreation aide working twenty (20) hours per week for fifty-two (52) weeks a year equals .5 or one half of a full-time position.

Full-Time Position A position that qualifies for full City benefits, usually required to work 40 hours per week.

Function A group of related activities aimed at accomplishing a major service or program for which a government is responsible, e.g., fire control and police field operations.

Fund* 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 objectives in accordance with special regulations, restrictions, or limitations. [NCGA Statement 1]

Fund Balance*

Difference between assets and liabilities reported in a governmental fund. GASB 54, effective for FY 2011, has introduced five (5) new levels of governmental fund balances.

Glossary


Fund Balance* (continued)

Nonspendable Fund Balance - includes fund balance amounts that cannot be spent either because it is not in spendable form or because of legal or contractual requirements. The following are considered spendable fund balance: Restricted Fund Balance – includes fund balance amounts that are constrained for specific purposes which are externally imposed by providers, such as creditors or amounts constrained due to constitutional provisions or enabling legislation. Committed Fund Balance – includes fund balance amounts that are constrained for specific purposes that are internally imposed by the government through formal action of the highest level of decision making authority. Assigned Fund Balance – includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted or committed. Unassigned Fund Balance - includes residual positive fund balance within the General Fund which has not been classified within the other above mentioned categories. Unassigned fund balance may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for those specific purposes.

Fund Type* One of eleven (11) classifications into which all individual funds can be categorized. Governmental fund – five (5) fund types include the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Proprietary fund – two (2) fund types include enterprise funds and internal service funds. Fiduciary fund - four (4) fund types include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds.

Funds Forward The excess of current assets over current liabilities that is available at the start of the fiscal year.

GAAP* Generally Accepted Accounting Practices - Conventions, rules & procedures that serve as the norm for the fair presentation of financial statements.

Glossary


GASB Governmental Accounting Standards Board. Ultimate

authoritative accounting and financial standard setting body for state & local governments. The GASB was established in June 1984 to replace the NCGA.

General Fund* One of the five governmental fund types. The general fund typically serves as the chief operating fund of a government. The general fund is used to account for all financial resources except those required to be accounted for in another fund. [NCGA Statement 1]

General Obligation (GO) Bonds

Bonds which pledge the full faith and credit of the issuing government rather than a specific revenue source. In Florida voter approval is required for a GO bond issue.

Goal A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless.

Governmental Funds* Funds generally used to account for tax-supported activities. There are five (5) different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

Grants Contributions or gifts of cash or other assets from another government to be used or expended for a specific purpose, activity or facility.

Homestead Exemption Pursuant to the Florida State Constitution, the assessed values from $0 to $25,000 and between $50,000 and $75,000 of a home which the owner occupies as a principal residence is exempt from county and/or municipality property tax levy.

Infrastructure The physical assets of a government, e.g., streets, water, sewer, public buildings, parks, etc.

Intergovernmental Revenues

Revenues from other governments in the form of grants, entitlements, shared revenues or payments in lieu of taxes.

Internal Service Charges

The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool.

Internal Service Fund A fund established to account for charges of goods or services provided to other departments or governments on a cost-reimbursement basis.

Glossary


Investments Securities, bonds and real property (land or buildings) held

for the production of revenues in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in the normal course of governmental operations.

Lapsing Appropriation An appropriation made for a certain period of time, generally for the budget year. At the end of the specified period, any unexpected or unencumbered balance lapses or ends, unless otherwise provided by law.

Lease-Purchase Agreements

Contractual agreements which are termed “leases”, but which in substance are installment purchase contracts. At the end of the “lease” payments, the lessee owns the property outright.

Levy To impose taxes, special assessments or service charges for the support of governmental activities. Also, the total amount of taxes, special assessments or service charges imposed by a government.

Liabilities Debts or other legal obligations arising out of transactions in the past that must be liquidated renewed or refunded at some future date. This term does not include encumbrances.

Line-Item Budget A budget prepared along departmental lines that focuses on what is to be purchased by each type of product or service.

Long-Term Debt Debt with a maturity of more than one (1) year after the date of issuance.

Mil Unit of measure for property taxes. A tax rate of one mil produces one dollar of taxes on each $1,000 of assessed property valuation.

Millage The rate used in the calculation for property taxes. One mil equals $ 1 per $1,000 of taxable value. A millage of 4.9798 which is the FY 2014 operating rate for the City of Cocoa Beach is equal to $ 4.9798 for each $ 1,000 of taxable value on real property.

Glossary


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 important ways

1) revenues are not recognized until they are measurable 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).

NCGA* National Committee on Governmental Accounting NPDES National Pollutant Discharge Elimination System NFPA National Fire Protection Association Non-Revenue A source of funds category defined in the state-mandated

chart of accounts, which includes debt proceeds and transfers from other funds.

Object of Expenditure An expenditure classification, referring to the lowest and most detailed level of classification, such as electricity, office supplies, asphalt, and furniture.

Objective Something to be accomplished in specific, well-defined, and measurable terms and that is achievable within a specific time frame.

Obligations Amounts which a government may be required legally to meet out of its resources. They include not only actual liabilities, but also unliquidated encumbrances.

Obsolescence The decrease in the value of fixed assets resulting from economic, social, technological or legal changes.

Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending and service delivery activities of a government are controlled. Law usually requires the use of an annual operating budget.

Operating Expenses The cost for personal services materials and supplies required for a department to function.

Operating Revenue Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

Glossary


Ordinance A formal legislative enactment by the governing board of a

municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. Ordinances require two public readings and legal advertisement prior to adoption. Ordinarily, the statutes or charter will specify or imply those legislative actions that must be done by ordinance and those which may be done by resolution.

Other Costs Refers to costs that are not personnel, operating or capital in nature, such as debt service and transfers between funds.

Pay-as-You-Go Basis A term used to describe the financial policy of a government that finances all of its capital outlays from current revenues rather than by borrowing. A government that pays for some improvements from current revenues and others by borrowing is said to be on a partial or modified pay-as-you-go-basis.

Part-Time Part-time employees work thirty (30) hours or less per week and are not entitled to full-time employee benefits.

Per Capita A measurement of the proportion of some statistic to an individual determined by dividing the statistic by the population.

Performance Budget A budget wherein expenditures are based primarily upon measurable performance of activities and work programs.

Performance Indicators Specific quantitative and qualitative measures of work performed as an objective of specific departments or programs.

Performance Measure Data collected to determine how effective or efficient a program is in achieving its objectives.

Personal Services Expenditures for salaries, wages, and fringe benefits. Program A program is a distinct, clearly identifiable activity,

function, cost center, or organizational unit that is budgeted as a sub-unit of a department. A program budget utilizes the separate program budgets as its basic component.

Projections Estimates of anticipated revenues, expenditures, or other budget amounts for specific time periods, usually fiscal years.

Glossary


Property Appraiser An elected county official responsible for setting property

valuation’s for tax purposes and preparing the annual tax roll.

Property Tax A tax levied on the assessed value of real property. This tax is also known as an ad valorem tax.

Proprietary Funds* Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds.

Purchase Order A document that authorizes the delivery of specified merchandise or services establishes their cost and creates a commitment for both the provider and receiver of the product or service.

Requisition A written demand or request, usually from one department to the purchasing officer or to another department, for specified products or services.

Reserve A portion of a fund’s balance that is restricted for a specific purpose and not available for general appropriation.

Resolution A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.

Retained Earnings An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund

Revenue Bonds Bonds with principal and interest payments secured by specific revenues such as charges or rents paid by users of the facilities built with bond proceeds.

Revenues Sources of funds received by the government that finance the operations. These receipts may include tax payments, interest earnings, service charges, grants, and intergovernmental payments.

Rolled-Back Millage Under Florida law, as property values are increased each year by the property appraiser due to inflation, the City property tax rate is automatically reduced proportionately so that the City does not automatically derive additional revenue. All property tax rate changes are calculated using the rolled-back rate as the base.

Glossary


Sinking Fund A reserve that is accumulated over a period of time for use

in the periodic retirement of debt. Sinking Fund Bonds Bonds issued under an agreement which requires the

government to periodically set aside, out of its revenues, a sum which, with compound earnings thereon, will be sufficient to redeem the bonds at their stated date of maturity. Sinking fund bonds are usually term bonds, which do not require the periodic payment of interest.

Special Revenue Fund* Governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes. [NCGA Statement 1]

Special Assessment* Compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.

SR A1A State Route A1A, the primary north-south roadway through the City.

Statute A written law enacted by a duly organized and constituted legislative body, such as the State of Florida.

Surety Bond A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through non-performance or through defalcation. Surety bonds also include Fidelity Bonds covering government officials and employees.

Surplus An excess of the assets of a fund over its liabilities and reserved equity.

Taxes Compulsory charges levied by a government for the purpose of financing facilities or performing services for the common benefit.

Tax Rate The amount of tax stated in terms of a unit of the tax base, for example, 25 mils per dollar of assessed valuation of taxable property.

Glossary


Tax Rate Limit The maximum rate at which a government may levy a tax.

The limit may apply in taxes raised for a particular purpose, or to taxes imposed for all purposes and may apply to a single government, to a class of governments or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area.

Tax Roll The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished.

Taxable Value The assessed value of property minus the homestead or any other exemption which may be applicable. (e.g. disability)

Temporary Position A temporary position is filled for a specified period of time, is not permanent in nature and does not qualify for regular City benefits.

User Charges The payments of a fee for direct receipt of a public service

by the party benefiting from the service. Unrestricted net assets* That portion of net assets that is neither restricted nor

invested in capital assets (net of related debt). Uniform Accounting System Manual

Document containing the chart of accounts to be used as the standard for recording & reporting financial information to the state of Florida. References: FS 218.32 & FS 218.33.

Voted Millage Property tax levies authorized by voters within a taxing authority.

Working Capital The financial measurement which represents operating

(current assets minus current liabilities) liquidity available.

http://en.wikipedia.org/wiki/Accounting_liquidity

http://en.wikipedia.org/wiki/Accounting_liquidity

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