ANNUAL BUDGET and Program of Municipal Services Fiscal Year 2016 - 2017 CITY OF FERNANDINA BEACH THE HISTORY OF FERNANDINA BEACH The City of Fernandina Beach is a seaside community with a rich history located on beautiful Amelia Island. The Timucuan Indians were among the first inhabitants of the area. Then in the 1500’s the first visitors from Europe discovered Fernandina Beach. Since that time eight different flags have flown over our city. The French were the first European visitors to take control of the island in 1562. They were defeated by the Spanish in 1565 who named the island Santa Maria. The Spanish and the English fought over control of the area for many years. In 1702 the Spanish Settlement was destroyed and James Edward Oglethorpe (Georgia’s founder and Colonial Governor) changed the name of the island to Amelia after the daughter of King George II. At the end of the American War of Independence (1783), an international treaty returned the province from Britain to Spain, who then established a provincial governor in St. Augustine. Yet, in 1812, the “Patriots of Amelia Island” overthrew the Spanish and hoisted their flag. A day later their flag was replaced by the American Flag. In 1817, Scottish mercenary Sir Gregor MacGregor overtook the island and hoisted the Green Cross of Florida. Due to lack of funds and men, when Spanish troops approached to reclaim the island, MacGregor left Jared Irwin and Ruggles Hubbard (two American adventurers) in command. Shortly thereafter, Pirate Luis Aury arrived with men and money and claimed the island alongside Irwin and Hubbard for the Mexican Rebels. Two day before Christmas in 1817, the U.S. Navy temporarily occupied the island and drove Aury off. In 1819, the U.S. purchased Florida from Spain. In 1821, Florida became a U.S. territory, subsequently attaining statehood in 1845. So during the seven years from 1811-1817, Fernandina was under five of its eight flags. (Spain, Patriot, Green Cross, Mexican Rebel, U.S.). The other flags were those of France, England, and the Confederacy. Around the turn of the century Fernandina Beach flourished as a popular playground for tourists. Then as tourism began to move further south, progress slowed down. Old Victorian homes and buildings were not replaced but repaired. This left the city a wonderful heritage including a 50-block area of downtown which is listed on the National Register of Historic places. Today Fernandina Beach is once again a flourishing community. Visitors from all over come to enjoy the golf, beaches, historical landmarks, fine restaurants and beautiful weather. Fiscal Year 2016-2017 Annual Budget & Program of Municipal Services City Commissioners Johnny Miller, Mayor Robin Lentz, Vice-Mayor Tim Poynter Roy Smith Len Kreger City Manager Dale Martin Controller Patti Clifford City of Fernandina Beach, Florida Annual Budget 2016-2017 City of Fernandina Beach Mission Statement We are dedicated to exceptional service to the community to enhance the quality of life, and provide for the well-being of our citizens, guests and environment, while preserving our history. We will achieve this mission through recruiting and retaining quality employees, teamwork, community involvement, civic duty, fiscal stability, caring, integrity, fairness, responsible planning and a commitment to excellence. City of Fernandina Beach, Florida Annual Budget 2016-2017 Table of Contents Section Description Page # Budget Message Budget Message and Reader ’s Guide Message I. 1 Statistical Analysis Statistical Analysis Table of Contents Statistical II. 1 Citywide Organizational Chart II. 2 Summary Statistics & Other Information II. 3 Assessed Valuation II. 4 Property Tax Information II. 5 Property Tax Rate Comparison II. 6 Property Tax Rate History II. 7 Property Tax Rate Comparison II. 8 Homeowner Tax Bill II. 9 Sewer and Refuse Rate Trends II. 10 Population Graph II.11 Consumer Price Index II.12 Grants Awarded 10/1/16 - 9/30/17 II.13 Budget Summary Budget Summary Contents Summary III. 1 Combined Summary of All Funds III. 2 Combined Summary of Funds excluding Pension Funds III. 3 Summary of total Rev/Exps Charts III. 4 Summary of Total Rev/Exps III. 5 Summary of All Funds by Function Charts III. 6 Summary of All Funds by Function III. 7 Summary of General Fund Charts III. 8 Summary of General Fund Revs & Exps III. 9 Summary of Expenditures by Category III.10 Expenditures by Category by Fund III.11 Personnel Allocation Chart - Full Time III.12 Personnel Allocation Chart - FTE III.13 Personnel Summary by Fund III.14 Revenue Highlights – All Funds III.15 Expenditure Highlights – All Funds III.18 Fund Descriptions III.21 Grants Anticipated – All Funds III.22 General Fund: General Fund Contents General IV. 1 General Fund Summary of Revenues IV. 2 General Fund Summary of Expenditures IV. 3 Revenues & Other Sources Revenues & Other Sources IV. 4 Expenditures-Legislative City Commission IV. 7 Expenditures-General Government City Clerk IV.11 City Manager IV.18 City of Fernandina Beach, Florida Annual Budget 2016-2017 Table of Contents Section Description Page # Controller-Finance Department IV.25 Information Technology IV.33 Human Resources IV.41 Legal IV.50 Non-Departmental IV.58 Facilities Maintenance IV.60 Expenditures-Public Safety Police IV. 66 Fire IV.81 CDD-Building & Permitting IV.90 CDD-Planning IV.99 CDD-Code Enforcement IV.107 Expenditures-Transportation Streets IV.111 Expenditures-Economic Environment Downtown District IV.118 Expenditures-Culture & Recreation Library IV.121 Recreation IV.123 Parks IV.129 Peck Center IV.132 MLK Center IV.136 Youth Programs IV.140 Aquatics IV.144 Parks & Recreation Goals and Objectives IV.148 Expenditures-Human Services Other Services IV.151 Expenditures-Transfers/Cont/Reserve Transfers Out, Contingencies, & Reserves IV.153 Enterprise Funds Table of Contents-Enterprise Enterprise V. 1 Golf Course V. 2 Airport V.12 Sanitation V.19 Wastewater Operations V.22 Water Operations V.30 Storm Water Management V. 38 Marina V. 45 Special Funds Special Funds Contents Special VI. 1 Law Enforcement Trust Fund VI. 2 Federal Forfeiture Fund VI. 4 CDBG-Housing Fund VI. 6 CDBG-Economic Development Fund VI. 8 Wastewater Impact Fees Fund VI.10 Water Impact Fees Fund VI.12 Utility Tax Fund VI.14 Local Law Enforcement Block Grant Fund VI.16 City of Fernandina Beach, Florida Annual Budget 2016-2017 Table of Contents Section Description Page # Cemetery VI.18 CRA VI.23 Law Enforcement Recovery VI.25 Debt Service Funds Debt Service Funds Contents Debt VII. 1 $6 Million GOB (General Obligation Bond) VII. 2 Utility Acquisition Bond Debt Service VII. 4 Marina Debt Service VII. 6 Total City Debt Service VII. 8 Long Term Debt VII. 9 Capital Projects Funds Capital Funds Contents Capital VIII. 1 Capital Funds Graph VIII. 2 Capital Improvement Fund VIII. 3 Capital Expansion Fund VIII. 9 Wastewater Improvement Fund VIII.11 5 Year Capital Improvement Plan VIII.13 Internal Service Funds Internal Service Funds Contents Internal IX. 1 Central Garage IX. 2 Utility Billing IX. 8 Utility Administration IX.15 Trust Funds Pension Plan Trust X. 1 Glossary Glossary Glossary XI. 1 Appendix User’s Guide Appendix XII. 1 Frequently Used Acronyms XII. 5 Resolution adopting 2015-2016 Budget XII. 7 Resolutions adopting Operating & Voter XII. 9 Approved Debt Millage Index Index Index XIII. 1 City of Fernandina Beach, Florida Annual Budget 2016-2017 Budget Message I. CITY OF FERNANDINA BEACH Dale L. Martin Office of the City Manager [email protected] October 1, 2016 Honorable City Commissioners, Residents, and Staff of the City of Fernandina Beach: Thank you for your interest in the 2017 budget. In addition to the traditional budget, a Reader’s Guide has been incorporated to provide community context and to facilitate understanding of the budget itself. The budget reflects total revenues and expenditures in the amount of $115,216,500. Approximately half of that amount, however, is related to cash and expenditures associated with the Trust and Agency Funds. With the Trust and Agency funds excluded, proposed revenues and expenditures total $73,037,722. The portion of the budget that typically draws the most interest is the General Fund, which is the primary operating fund for the City, and principally financed by property tax receipts. The General Fund expenditures before transfers out total $19,467,650. The General Fund budget is supported by a total millage rate of 6.3044 mills, the identical millage rate levied by the City for the previous budget. The millage rate consists of 6.0682 mills levied for operations (down from 6.1021 mills), and 0.2362 mills levied for voter-approved debt service (up from 0.2023 mills). The property tax levy, at a collection rate of 96%, will generate approximately $10,937,700. For property owners, the levy will result in an increase of approximately $30 for each $100,000 of taxable value. This increase will generate approximately $414,300 in additional revenue for the City of Fernandina Beach (based upon comparable property values from the 2015/2016 fiscal year). Key components of the General Fund budget include efforts to enhance the levels of service provided by the City, especially in light of the continuing growth in the community. Full-time staff additions include two Police Department Patrol Officers, two Fire Department Firefighters, two Maintenance Department Maintenance Technicians (elevated from part-time positions), an additional Community Development Department Building Plans Examiner, and a Community Development Department Planner. A new Director-level position (intended to serve as a City Engineer; reporting directly to the City Manager) is also created to oversee storm water and other infrastructure project management. Capital projects supported by the General Fund include street and sidewalk improvements, waterfront park development, beach renourishment and monitoring, marina dredging, downtown improvements, and a variety of recreational facility improvements.