Annual Budget CITY OF JACKSONVILLE, FLORIDA FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2010 John Peyton MAYOR Alan Mosley CHIEF ADMINISTRATIVE OFFICER City Council Members Richard A. Clark, President District 3 Clay Yarborough, District 1 William Bishop, District 2 Don Redman, District 4 Art Shad, District 5 Jack Webb, District 6 Dr. Johnny Gaffney, District 7 E. Denise Lee, District 8 Warren A. Jones, District 9 Reginald L. Brown, District 10 Ray Holt, District 11 Daniel Davis, District 12 John Meserve, District 13 Michael Corrigan, District 14 Ronnie Fussell, Group 1 At-Large John R. Crescimbeni, Group 2 At-Large Stephen C. Joost, Group 3 At-Large Kevin Hyde, Group 4 At-Large Glorious J. Johnson, Group 5 At-Large G. Michael “Mickey” Miller CHIEF FINANCIAL OFFICER Kent R. Olson BUDGET OFFICER CITY OF JACKSONVILLE, FLORIDA 2009-2010 ANNUAL BUDGET CITY OF JACKSONVILLE, FLORIDA ANNUAL BUDGET TABLE OF CONTENTS PREFACE ---------------------------------------------------------------------------------------------------------------7 INTRODUCTION Mayor’s Message------------------------------------------------------------------------------------------ 17 Mission, Vision, Guiding Principles-------------------------------------------------------------------- 19 Award for Distinguished Budget------------------------------------------------------------------------ 20 Organizational Chart -------------------------------------------------------------------------------------- 21 Profile --------------------------------------------------------------------------------------------------------- 22 History -------------------------------------------------------------------------------------------------------- 23 Consolidation ----------------------------------------------------------------------------------------------- 25 Form of Government-------------------------------------------------------------------------------------- 26 Fact Sheet --------------------------------------------------------------------------------------------------- 28 Budget Highlights ------------------------------------------------------------------------------------------ 29 The Annual Budget---------------------------------------------------------------------------------------- 30 Budgetary Entity-------------------------------------------------------------------------------------------- 30 Financial Policies ------------------------------------------------------------------------------------------ 31 Conformity with Generally Accepted Accounting Principles (GAAP)-------------------------- 37 Major City Revenues-------------------------------------------------------------------------------------- 39 Budget Revision Procedures---------------------------------------------------------------------------- 48 Budget Process -------------------------------------------------------------------------------------------- 49 Budget Calendar ------------------------------------------------------------------------------------------- 52 Financial Condition ---------------------------------------------------------------------------------------- 54 Statement of Revenues, Expenditures, and Changes in Fund Balances-------------------- 55 Net Budget -------------------------------------------------------------------------------------------------- 56 Comparative Net City Budget--------------------------------------------------------------------------- 58 Comparative Net Consolidated Budget -------------------------------------------------------------- 59 Budgeted Revenues, Expenditures and Reserves ------------------------------------------------ 62 Budgeted Revenues by Department All Funds----------------------------------------------------- 66 Budgeted Expenditures by Department All Funds------------------------------------------------- 68 Personnel Distribution by Department---------------------------------------------------------------- 71 Part-Time Hour Distribution by Department--------------------------------------------------------- 73 Personnel Distribution by Employee Type----------------------------------------------------------- 74 Public Safety vs. Non Public Safety Staffing -------------------------------------------------------- 75 Interfund Contributions ----------------------------------------------------------------------------------- 76 Anticipated Grants----------------------------------------------------------------------------------------- 77 GENERAL FUNDS Summary of Subfunds Table---------------------------------------------------------------------------- 99 Graphs-------------------------------------------------------------------------------------------------------100 011 General Fund – General Services District---------------------------------------------------101 012 Mosquito Control State 1 ------------------------------------------------------------------------113 015 Property Appraiser --------------------------------------------------------------------------------114 016 Clerk of the Court----------------------------------------------------------------------------------115 017 Tax Collector ---------------------------------------------------------------------------------------116 018 Emergency Reserve -----------------------------------------------------------------------------117 019 Public Safety Initiative----------------------------------------------------------------------------118 SPECIAL REVENUE FUNDS Summary of Subfunds Table---------------------------------------------------------------------------119 Graphs-------------------------------------------------------------------------------------------------------120 112 Concurrency Management System -----------------------------------------------------------121 121 Air Pollution Tag Fee -----------------------------------------------------------------------------123 2009-2010 ANNUAL BUDGET CITY OF JACKSONVILLE, FLORIDA 127 Air Pollution - Environmental Protection Agency (EPA)----------------------------------124 128 Ambient Air Monitoring---------------------------------------------------------------------------125 132 Tourist Development Council-------------------------------------------------------------------126 141 Streets and Highways Five-Year Road Program ------------------------------------------127 142 Local Option 1/2 Cent Transportation --------------------------------------------------------128 143 Local Option Gas Tax ----------------------------------------------------------------------------129 154 Hazardous Waste Program---------------------------------------------------------------------130 157 Alcoholic Rehabilitation Program--------------------------------------------------------------131 159 Building Inspection--------------------------------------------------------------------------------132 15A Environmental Protection -----------------------------------------------------------------------134 15B Duval County Law Library ----------------------------------------------------------------------135 15F Tree Protection Fund-----------------------------------------------------------------------------136 15G Veterinary Services ------------------------------------------------------------------------------137 15L Juvenile Drug Court ------------------------------------------------------------------------------138 15Q Court Innovations -Judicial Support----------------------------------------------------------139 15R Legal Aid --------------------------------------------------------------------------------------------140 15T Court Cost Courthouse Trust Fund ----------------------------------------------------------141 15U Recording Fees Technology -------------------------------------------------------------------142 15V Duval County Teen Court Programs Trust -------------------------------------------------143 15W Library Conference Facility Trust-------------------------------------------------------------144 171 911 Emergency User Fee -----------------------------------------------------------------------145 181 Tax Increment – North (USD1 B/C North Combined TID)-------------------------------146 182 Tax Increment – Southside (USD1 A Southside Tax Increment)----------------------147 184 Jacksonville Beach Tax Increment------------------------------------------------------------148 185 Jacksonville International Airport (JIA) Area Redevelopment --------------------------149 191 Jacksonville Children’s Commission ---------------------------------------------------------150 1A1 Community Development -----------------------------------------------------------------------151 1D1 Huguenot Park-------------------------------------------------------------------------------------152 1D2 Kathryn A. Hanna Park Improvement--------------------------------------------------------153 1D8 Florida Boater Improvement Program -------------------------------------------------------154 1DA Cecil Field Commerce Center -----------------------------------------------------------------155 1F4 Beach Erosion - Local----------------------------------------------------------------------------156 1H2 Animal Care and Control Programs ----------------------------------------------------------157 1HA Driver Education Safety Trust Fund----------------------------------------------------------158 1I1 Better Jacksonville Trust -------------------------------------------------------------------------159 1J1 Choose Life Trust Fund --------------------------------------------------------------------------160 ENTERPRISE FUNDS