Second Budget Hearing

TOWN OF REDINGTON SHORES BOARD OF COMMISSIONERS SPECIAL MEETING SECOND BUDGET HEARING WEDNESDAY, SEPTEMBER 20, 2023 – 6:00 P.M. CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL OPEN PUBLIC HEARING 1. Amend and Adopt FY 2023/2024 Tentative Millage and Ad Valorem Tax 2.Amend and Adopt FY 2023/2024 Tentative Budget CLOSE PUBLIC HEARING MISCELLANEOUS ADJOURNMENT Pursuant to Florida Statutes § 286.0105, if any person or entity decides to appeal any decision made on any matter considered at any meeting or hearing of any Redington Shores board or commission, he, she or it will need a record of the proceedings and, for such purpose, he, she or it may need to ensure that a verbatim record of the proceedings is made, which record includes the legal arguments, testimony, and evidence upon which the appeal is to be based.  Town of Redington Shores, Florida Memorandum To: Mayor and Town Commission Date: August 31, 2023 Subject: 1st Public Hearing - setting millage rate for fiscal year 2023-2024 BACKGROUND Chapter 200 of the Florida Statute “Determination of Millage” sets a statutory timetable and procedure for the calculation and notification to the public of the process to set a final ad valorem tax millage and adopt a budget. The statute identifies the time frames and briefly describes the procedures to be accomplished during that time frame. DISCUSSION Per Pinellas County Property Appraiser (Certification of Taxable Value DR-420), the FY 2023- 2024 preliminary gross taxable value of property within the Town of Redington Shores is $1,075,436,960 which is 12.78% more than the FY 2022-2023 Final Gross Taxable Value of $953,544,975. Staff proposes setting the final ad valorem millage rate at 1.6896. The proposed budget reviewed by the Town Commission at the Budget Workshop held on July 26, 2023, is predicated on this millage rate. The final millage rate, at 1.6896 mills, will produce approximately $1,744,375 in net ad valorem tax revenues (net of 4% discount), representing an increase of $182,335 over last year’s budget of $1,562,040. The Department of Revenue also requires that the city calculate a rolled-back millage rate. The rolled-back rate is defined as the millage rate that would generate the same amount of ad valorem tax revenue as was levied during the prior year. The rolled back rate is calculated at 1.6854. The proposed millage rate of 1.6896 is 0.25% higher than the rolled back rate of 1.6854. RECOMMENDATION Staff respectfully requests that Commission set the proposed millage rate at 1.6896 mills for Fiscal Year October 1, 2023, through September 30, 2024. The Millage must be adopted first. The millage and budget must be adopted by separate votes. Upon adoption of the motion, the Mayor will announce: The proposed millage rate of 1.6896 mills, which is higher than the rolled-back rate by 0.25%, is to fund the expenses of the General Fund for the Fiscal Year commencing October 1, 2023 and ending September 30, 2024. The final approved millage rate for the Town of Redington Shores will be presented at a second and final public hearing that will be held on Wednesday, September 20, 2023, at 6:00P.M. Michael McGlothlin, Town Administrator  RESOLUTION NO. 07-23 A RESOLUTION OF THE TOWN OF REDINGTON SHORES, FLORIDA, ADOPTING A MILLAGE RATE NOT TO EXCEED 1.6896, LEVYING OF AD VALOREM TAXES FOR FISCAL YEAR 2023-2024 AND SETTING THE DATE, TIME AND PLACE OF PUBLIC HEARINGS ON THE BUDGET FOR FISCAL YEAR 2023-2024; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to section 200.065, Florida Statutes, after a proper notice, the first public hearing will be held at the Town of Redington Shores, Pinellas County, Florida, on September 6, 2023 at 6:00pm. WHEREAS, pursuant to section 200.065, Florida Statutes, after a proper notice, the second and final public hearing will be held at the Town of Redington Shores, Pinellas County, Florida, on September 20, 2023 at 6:00pm. WHEREAS, the gross taxable value for operating purposes not exempt from taxation within Pinellas County has been certified by the Pinellas County Property Appraiser to the Town of Redington Shores as $1,075,436,960; and WHEREAS, the Town of Redington Shores is prepared to set a proposed millage rate of 1.6896 mills; and WHEREAS, the Fiscal Year 2023-2024 operating proposed millage rate of 1.6896 is a 0.25% increase to the current year rolled-back rate of 1.6854 mills. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE TOWN OF REDINGTON SHORES, PINELLAS COUNTY, FLORIDA, AS FOLLOWS: Section 1. The Board of Commissioners of The Town of Redington Shores, Florida does hereby ratify and set the proposed not to exceed ad valorem millage rate for the Town of Redington Shores, Pinellas County, Florida, for the Fiscal Year 2023-2024 at 1.6896. Section 2. The tentative millage and budget hearings will be held September 6, 2023, in the Town of Redington Shores Community Room located at 17425 Gulf Blvd, Redington Shores, Florida at 6:00 p.m. Section 3. The final millage and budget hearings will be held September 20, 2023, in the Town of Redington Shores located at 17425 Gulf Blvd, Redington Shores, Florida at 6:00 p.m. Section 4. This resolution shall take effect immediately upon its adoption by the Board of Commissioners of the Town of Redington Shores, Florida. The foregoing Resolution was offered by Commissioner _____, who moved its adoption, and said Motion was seconded by Commissioner _____; and upon roll call the vote was: AYES: NAYS: ABSENT: ABSTAINING: PASSED AND RESOLVED this ____ day of September, 2023, by the Board of Commissioners of the Town of Redington Shores, Florida. _______________________ MaryBeth Henderson, Mayor _______________________ Jolie Patterson Interim Town Clerk  Town of Redington Shores, Florida Memorandum To: Mayor and Town Commission Date: August 31, 2023 Subject: 1st Public Hearing on the fiscal year 2023-2024 budget ===================================================================== Town staff presented the proposed budget for fiscal year 2023-2024 on July 26, 2023. This budget will be finalized with the Budget Resolution submitted to the Commission for approval at the second and final public hearing on the FY 2023-2024 budget on September 20, 2023, at 6:00 P.M. RECOMMENDATION Staff respectfully requests that the Commission approve the FY 2023-24 budget including the capital plans. A copy of the FY 2023-24 budget document attached for your review. The Florida Department of Revenue requires specific language and procedures when approving the budget. ¾ The Mayor will ask for questions and comments from the public. ¾ The Mayor will close the public hearing; ask for a motion to approve the budget document, including the operational budget and capital improvements for all funds. ¾ The Mayor will ask for a vote. ¾ Upon adoption of the motions, the Mayor shall announce: “The final approved Budget for Fiscal Year 2023-2024 for the Town of Redington Shores will be presented at a second and final public hearing that will be held at Town Hall on Wednesday, September 20, 2023, at 6:00 P.M.” Respectfully submitted, Michael McGlothlin, Town Administrator  RESOLUTION NO. 08-23 A RESOLUTION OF THE TOWN OF REDINGTON SHORES, FLORIDA, ADOPTING THE 2023-2024 ANNUAL FISCAL YEAR BUDGET. BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE TOWN OF REDINGTON SHORES, FLORIDA, IN MEETING DULY AND REGULARLY ASSEMBLED AS FOLLOWS: Section 1. The annual fiscal year budget of the Town of Redington Shores, Florida, from October 1, 2023 through September 30, 2024, shall be in the amounts and categories as documented in the attachment, hereto referred as “Schedule A”. Section 2. This Resolution shall take effect Midnight, September 30, 2023. The foregoing Resolution was offered by Commissioner _____, who moved its adoption, and said Motion was seconded by Commissioner _____; and upon roll call the vote was: AYES: NAYS: ABSENT: ABSTAINING: PASSED AND RESOLVED this ____ day of September, 2023, by the Board of Commissioners of the Town of Redington Shores, Florida. _________________________ MaryBeth Henderson, Mayor ATTEST: ____________________ Jolie Patterson Interim Town Clerk  Fiscal Year 2023 - 2024 Operating and Capital Budget October 1, 2023 DRAFT FOR PUBLIC HEARINGS  Table of Contents Organizational Chart 1 Budget Message & Highlights 2 Millage Rate Analysis 4 Budget Summary 6 General Fund 7 Capital Improvement Fund 12 Sewer Fund 13 Anticipated Capital Projects 14 DRAFT FOR PUBLIC HEARINGS  Organizational Chart District 1 District 2 District 3 District 4 Mayor - Commissioner Commissioner Commissioner Commissioner Commissioner Town Administrator Town Attorney Maintenance Building Official Town Clerk Police Protection - Indian Shores Permit Tech Deputy Clerk Fire Control - Seminole & Madeira Administrative Assistant Code Enforcement - Pinellas County Sheriff DRAFT FOR PUBLIC HEARINGS 1 October 1, 2023 Mayor, Board of Commissioners, and Residents, The enclosed budget document serves as an overview of the fiscal year 2023 - 2024 operational and capital plan for the Town of Redington Shores. The intent of this years’ budget is to further the Town’s progress in improving processes in Town operations while maintaining fiscal responsibility. In the upcoming year, we have several projects planned that are aimed at improving the experience of residents and visitors in Town. Some of the projects include the rectification of issues resulting from significant deferred maintenance of our wastewater infrastructure, repairs and upgrades to our stormwater system, undergrounding of utilities on the West side of Gulf Boulevard (which is a continuation of the work completed on the East side) park improvements, and purchasing the necessary equipment to continue providing services in our beautiful Town. The Town extends gratitude to the Town Commission, staff, and members of the community that have aided in the formulation of this budget. The following pages detail the methodology used to compile this annual budget and provide an outline of the anticipated revenues and expenditures required to achieve the goals set forth by the Commission to serve our residents, businesses, and visitors. Sincerely, Michael McGlothlin, Town Administrator DRAFT FOR PUBLIC HEARINGS 2  Budgetary Highlights The City’s fiscal year 2024 budget totals $9,268,240 for all funds. This amount is comprised of $4,258,625 in the General Fund, $2,508,915 in the Capital Improvement Fund, and $2,500,700 in the Sewer Fund. The Town continues to strive for transparency by evaluating the Town’s operational departments to provide a clearer picture of spending patterns and needs. The capital budget and strategic plan are being restructured to allow the accumulation of reserve accounts for various projects and provide a more comprehensive accounting of capital needs with a focus on strategic planning. The budgeted Ad Valorem revenue of $1,744,375 is based on the existing millage rate, which remains unchanged from the previous year. The proposed budget includes funding a 5% cost of living increase for staff and availability of 2% merit increases on their anniversary date. DRAFT FOR PUBLIC HEARINGS 3  dŽǁŶŽĨZĞĚŝŶŐƚŽŶ^ŚŽƌĞƐ ǀĂůƵĂƚŝŽŶŽĨDŝůůĂŐĞZĂƚĞ &ŝƐĐĂůzĞĂƌϮϬϮϯͲϮϬϮϰ ĂůĐƵůĂƚŝŽŶƐĂƐĞĚŽŶ'ƌŽƐƐdĂdžĂďůĞsĂůƵĞ͗Ψϭ͕Ϭϳϱ͕ϰϯϲ͕ϵϲϬ ϮϬϮϯͲϮϬϮϰ ĚsĂůŽƌĞŵ ƐƚŝŵĂƚĞĚŽůůĞĐƚŝŽŶ DŝůůĂŐĞZĂƚĞƐ ZĞǀĞŶƵĞ'ĞŶĞƌĂƚĞĚ ZĂƚĞ͗ϵϲй ZŽůůĞĚͲĂĐŬZĂƚĞ ϭ͘ϲϴϱϰ ϭ͕ϴϭϮ͕ϱϰϭ ϭ͕ϳϰϬ͕ϬϰϬ džŝƐƚŝŶŐZĂƚĞ ϭ͘ϲϴϵϲ ϭ͕ϴϭϳ͕Ϭϱϴ ϭ͕ϳϰϰ͕ϯϳϱ DĂũŽƌŝƚLJsŽƚĞZĞƋƵŝƌĞĚ ϭ͘ϳϯϯϯ ϭ͕ϴϲϰ͕Ϭϱϱ ϭ͕ϳϴϵ͕ϰϵϬ ϮͬϯsŽƚĞZĞƋƵŝƌĞĚ ϭ͘ϵϬϲϲ Ϯ͕ϬϱϬ͕ϰϮϴ ϭ͕ϵϲϴ͕ϰϭϬ dƌĞŶĚŶĂůLJƐŝƐŽĨdĂdžĂďůĞsĂůƵĞ͗ &ŝƐĐĂůzĞĂƌ dĂdžĂďůĞsĂůƵĞ ŽůůĂƌŵŽƵŶƚŚĂŶŐĞ WĞƌĐĞŶƚĂŐĞŚĂŶŐĞ ϮϬϭϵͲϮϬϮϬ ϳϮϲ͕ϯϯϮ͕ϵϵϳ ϭϱ͕ϵϰϯ͕ϬϴϮ Ϯ͘Ϯϰй ϮϬϮϬͲϮϬϮϭ ϳϳϳ͕ϱϳϴ͕ϱϲϳ ϱϭ͕Ϯϰϱ͕ϱϳϬ ϳ͘Ϭϲй ϮϬϮϭͲϮϬϮϮ ϴϰϲ͕ϵϵϯ͕ϬϮϮ ϲϵ͕ϰϭϰ͕ϰϱϱ ϴ͘ϵϯй ϮϬϮϮͲϮϬϮϯ ϵϱϯ͕ϱϰϰ͕ϵϳϱ ϭϬϲ͕ϱϱϭ͕ϵϱϯ ϭϮ͘ϱϴй ϮϬϮϯͲϮϬϮϰ Ύ ϭ͕Ϭϳϱ͕ϰϯϲ͕ϵϲϬ ϭϮϭ͕ϴϵϭ͕ϵϴϱ ϭϮ͘ϳϴй Ύ dĂdžĂďůĞǀĂůƵĞƉĞƌϮϬϮϯƚĂdžĞƐƚŝŵĂƚĞƐͲϳͬϭͬϮϯ DRAFT FOR PUBLIC HEARINGS 4  Municipalities in Pinellas County 2022 - 2023 Millage Rates Levied for 2022 Taxes BELLEAIR SHORE 0.5959 NORTH REDINGTON BEACH 1.0000 REDINGTON SHORES 1.6896 REDINGTON BEACH 1.8149 INDIAN ROCKS BEACH 1.8326 INDIAN SHORES 1.8700 BELLEAIR BEACH 2.0394 SEMINOLE 2.4793 MADEIRA BEACH 2.7500 ST. PETE BEACH 3.1500 TREASURE ISLAND 3.8129 SAFETY HARBOR 3.9500 GULFPORT 4.0390 OLDSMAR 4.0500 DUNEDIN 4.1345 SOUTH PASADENA 4.9650 BELLEAIR BLUFFS 5.3500 TARPON SPRINGS 5.3700 KENNETH CITY 5.4373 LARGO 5.5200 PINELLAS PARK 5.6500 CLEARWATER 5.8850 BELLEAIR 6.5000 ST. PETERSBURG 6.5250 - 1.0000 2.0000 3.0000 4.0000 5.0000 6.0000 7.0000 * Mills per $1,000 in taxable value DRAFT FOR PUBLIC HEARINGS 5  Capital Improvement General Fund Fund Sewer Fund 4,258,625 2,508,915 2,500,700 Budget Summary by Fund General Fund - 46% Capital Improvement Fund - 27% Sewer Fund - 27% DRAFT FOR PUBLIC HEARINGS 6 BUDGET SUMMARY - ALL FUNDS Capital Improvement General Fund Fund Sewer Fund Utilization of Prior Year Reserves 817,715 2,077,415 829,950 Intergovernmental 367,760 320,000 - Other - Charges for Services, Rentals, Fines 442,725 43,500 986,750 Investment Earnings 199,000 68,000 34,000 Inter-Fund Transfers - - 650,000 Ad Valorem Taxes 1,744,375 - - Building Department 287,050 - - Franchise Fees 248,000 - - Parking Fees 140,000 - - Business Taxes 12,000 - - TOTAL REVENUE 4,258,625 2,508,915 2,500,700 Capital Improvement Fund - 2,508,915 - Sewer Fund - - 2,500,700 Inter-Fund Transfers 650,000 - - Legislative 109,315 - - Administration 618,675 - - Comprehensive Planning 41,875 - - Other General Government 362,600 - - Law Enforcement 591,995 - - Fire Control 275,815 - - Building & Inspections 426,460 - - Emergency & Disaster Relief 10,000 - - Garbage & Solid Waste 429,300 - - Physical Environment / Maintenance 251,175 - - Road & Street Facilities 95,650 - - Library 52,215 - - Parks and Recreation 302,050 - - Culture & Recreation 41,500 - - TOTAL EXPENDITURES 4,258,625 2,508,915 2,500,700 DRAFT FOR PUBLIC HEARINGS 7 GENERAL FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual General Fund Revenue 431.100 Ad Valorem Taxes 1,744,375 1,562,040 1,381,438 431.235 Communication Service Tax 84,000 77,000 82,236 431.240 Local Option Gas Tax 28,000 25,000 28,263 431.310 Electric Franchise Fee 240,000 222,000 242,784 431.330 Gas Franchise Fee 8,000 8,000 8,728 431.900 Property Transfer Records Search 2,200 3,050 2,675 432.110 Annual Business Tax Receipts 12,000 12,000 12,280 432.200 Building Permit Fees 180,000 162,580 204,507 432.210 Plan Review Fees 40,000 48,100 45,874 432.220 Fire Safety 500 575 700 432.230 Electrical Fees and Refunds 24,500 24,735 27,725 432.240 Plumbing Fees and Refunds 16,000 18,550 19,102 432.250 Mechanical Fees And Refunds 16,000 18,935 18,151 432.280 Impact Fees / Sewer Tap-In Fees 2,000 - 2,400 432.290 DBPR Surcharges 550 240 632 432.990 Zoning / Board of Adjustment Fees 7,500 7,500 10,000 433.490 State Grants - - 13,801 433.512 State Revenue Sharing 70,630 57,500 73,992 433.515 Alcoholic Beverage Licenses 2,400 2,400 2,814 433.518 1/2 Cent Sales Tax Revenue Sharing 182,730 160,000 177,128 433.519 County Parking Meter Revenue 110,000 103,000 140,347 433.520 Town Parking Meter Revenue 30,000 32,000 40,741 434.341 Garbage And Trash 426,000 387,800 399,003 434.344 Credit Card Fees 4,000 - 530 434.900 Supervisor of Elections 200 200 243 435.110 Court Fines 500 - 641 435.115 Parking Fines 1,500 1,500 2,616 435.130 Police Education 25 100 52 436.120 General Interest 199,000 7,940 54,908 436.200 Sale of Promotional Items 2,000 - - 436.210 Town Hall & Park Rentals 6,300 7,600 6,312 436.900 Miscellaneous Income - - 8,294 438.210 Transfers From Sewer Fund - 40,000 50,000 477.005 Utilization of Prior Year Reserves 817,715 233,060 - TOTAL REVENUE 4,258,625 3,223,405 3,058,917 DRAFT FOR PUBLIC HEARINGS 8 GENERAL FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual General Fund Expenditures LEGISLATIVE 511-511.000 Executive Salaries 40,800 40,800 40,150 511-521.000 Social Security Taxes 2,530 2,530 2,489 511-521.100 Medicare Taxes 595 595 582 511-522.000 Retirement Contributions 18,315 5,500 14,339 511-523.000 Health Insurance 43,200 41,500 37,086 511-523.100 Life Insurance 600 600 - 511-524.000 Workers Compensation Insurance 275 250 - 511-540.000 Travel and Training 1,500 7,500 - 511-554.000 Dues and Subscriptions 1,500 1,500 - Total Legislative 109,315 100,775 94,647 ADMINISTRATION 512-512.000 Regular Salaries And Wages 307,250 308,100 270,826 512-515.000 Overtime Pay 1,220 - - 512-521.000 Social Security Taxes 19,050 19,100 16,710 512-521.100 Medicare Taxes 4,455 4,465 3,908 512-522.000 Retirement Contributions 68,000 36,000 27,434 512-523.000 Health Insurance 35,600 42,500 37,808 512-523.100 Life Insurance 600 600 - 512-524.000 Workers Compensation Insurance 500 550 680 512-540.000 Travel and Training 7,500 7,500 - 512-554.000 Dues and Subscriptions 4,500 4,500 - 513-531.100 Attorney Fees 65,000 85,000 84,224 513-532.000 Accounting and Auditing 75,000 27,000 43,750 513-533.000 Other Accounting 30,000 50,000 49,750 513-568.000 Computer Equipment - Capital Outlay - 18,000 - Total Administration 618,675 603,315 535,091 COMPREHENSIVE PLANNING 515-531.200 Engineering Fees 20,000 20,000 - 515-534.100 Planning & Zoning / Board of Adjustment 12,000 - - 515-534.150 Special Magistrate 9,875 9,300 11,265 Total Comprehensive Planning 41,875 29,300 11,265 OTHER GENERAL GOVERNMENT 519-534.000 Other Contractual Services 19,000 18,000 18,763 519-534.200 Janitor Services 4,800 - 1,370 519-534.300 Election Expenses 5,000 5,000 4,757 519-534.400 Advertising 4,500 4,500 235 519-534.500 General Code 10,000 10,000 7,371 519-534.600 Records Retention 10,000 12,000 2,996 519-540.000 Travel and Per Diem - - 5,224 519-541.000 Communications 12,000 7,000 7,223 519-541.100 Postage 3,000 3,500 2,438 519-543.000 Utility Services 40,000 24,750 30,365 519-545.000 Insurance 95,000 75,000 71,706 519-546.000 Repair & Maintenance - Services 11,000 - 10,662 DRAFT FOR PUBLIC HEARINGS 9 GENERAL FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual 519-546.100 Repair & Maintenance - Town Hall 11,000 20,000 10,440 519-547.000 Printing and Binding 1,800 1,500 1,877 519-549.100 Miscellaneous Expenses - - 8,120 519-549.400 Bank and Merchant Fees 4,000 - - 519-551.000 Office Supplies 5,000 4,600 4,618 519-552.000 Operating Supplies 15,000 4,600 40,692 519-552.100 Fuel - - 8,406 519-554.000 Dues & Subscriptions 2,000 - 4,375 519-564.100 County Parking Meters Expenses 32,000 37,995 31,756 519-564.110 Town Parking Meter Expenses 9,700 9,850 9,634 519-564.301 Technology Maintenance 17,800 23,000 - 519-562.000 Improvements - Capital Outlay 50,000 83,300 - 519-564.000 Machinery and Equipment - Capital Outlay - - 700 519-564.200 Office Furniture - Capital Outlay - - 2,490 519-564.300 Technology - Capital Outlay - - 10,878 Total Other General Government 362,600 344,595 297,099 LAW ENFORCEMENT 521-534.700 Police Protection 591,970 543,480 515,317 521-534.750 Police Education 25 250 42 Total Law Enforcement 591,995 543,730 515,359 FIRE CONTROL 522-534.800 Fire Control 275,815 262,680 250,169 Total Fire Control 275,815 262,680 250,169 BUILDING & INSPECTIONS 524-512.000 Regular Salaries And Wages 245,000 170,000 131,916 524-515.000 Special Pay 520 - - 524-521.000 Social Security Taxes 15,225 10,540 8,179 524-521.100 Medicare Taxes 3,560 2,465 1,913 524-522.000 Retirement Contributions 33,245 20,245 8,090 524-523.000 Health Insurance 16,620 27,500 11,226 524-523.100 Life Insurance 400 400 - 524-524.000 Workers Compensation Insurance 100 3,000 4,579 524-524.310 Code Enforcement 34,740 17,500 23,257 524-531.100 Attorney Fees - Code 10,000 10,000 333 524-534.000 Other Contractual Services 5,000 3,500 16,541 524-535.000 Operating Expenses 6,200 8,000 22,689 524-540.000 Travel and Training 2,500 5,000 - 524-547.000 Printing & Binding 1,500 1,080 718 524-552.000 Safety Equipment 350 350 - 524-554.000 Dues and Subscriptions 1,500 1,500 1,100 524-564.000 Machinery and Equipment - Capital Outlay 50,000 35,000 - 524-564.300 Technology - Capital Outlay - 11,000 - Total Building & Inspections 426,460 327,080 230,541 EMERGENCY & DISASTER RELIEF 525-549.200 Emergency Management 10,000 10,000 19,301 525-564.000 Machinery and Equipment - - 39,431 Total Emergency & Disaster Relief 10,000 10,000 58,732 DRAFT FOR PUBLIC HEARINGS 10 GENERAL FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual GARBAGE & SOLID WASTE CONTROL 534-534.900 Garbage and Trash 426,000 419,075 401,054 534-549.300 County Billing Collection Fees 3,300 6,500 3,113 Total Garbage & Solid Waste 429,300 425,575 404,166 PHYSICAL ENVIRONMENT / MAINTENANCE 539-512.000 Regular Salaries and Wages 125,000 131,935 94,940 539-514.000 Overtime 8,750 - - 539-521.000 Social Security Taxes 8,295 8,180 5,886 539-521.100 Medicare Taxes 1,945 1,915 1,377 539-522.000 Retirement Contributions 18,150 15,715 3,500 539-523.000 Health Insurance 16,020 19,500 15,990 539-523.100 Life Insurance 400 600 - 539-524.000 Workers Compensation Insurance 11,815 11,005 6,032 539-540.000 Travel and Training 3,000 4,000 - 539-552.000 Operating Supplies 10,000 - - 539-552.100 Fuel 6,800 5,000 - 539-554.000 Dues and Subscriptions 1,000 1,000 - 539-564.000 Machinery and Equipment - Capital Outlay 40,000 35,000 - Total Physical Environment / Maintenance 251,175 233,850 127,725 ROAD & STREET FACILITIES 541-543.100 Street Lighting 85,650 83,005 75,924 541-552.200 Street Maintenance & Repair 10,000 10,000 885 Total Road & Street Facilities 95,650 93,005 76,809 LIBRARY 571-534.850 Public Library 52,215 39,000 37,516 Total Library 52,215 39,000 37,516 PARKS 572-546.200 Parks General Maintenance 59,050 45,000 42,111 572-562.000 Park Improvements 243,000 113,000 - 572-564.000 Machinery and Equipment - - 7,925 Total Parks and Recreation 302,050 158,000 50,036 CULTURE & RECREATION 579-548.100 Special Events 15,000 15,000 5,997 579-548.200 Holiday Expenditures 25,000 35,000 15,945 579-583.000 Civic / Youth Donations 1,500 2,500 1,701 Total Culture & Recreation 41,500 52,500 23,644 TOTAL EXPENDITURES 3,608,625 3,223,405 2,712,799 TRANSFERS TO OTHER FUNDS 519-581.400 Transfer to Sewer Fund 650,000 - - Total Transfers to Other Funds 650,000 - - INCREASE (DECREASE) IN NET POSITION - - 346,118 DRAFT FOR PUBLIC HEARINGS 11 CAPITAL IMPROVEMENT FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual Capital Improvement Fund Revenue 431.230 One Cent Sales Tax 320,000 295,000 323,391 432.260 Land Dedication Units - - 115,500 432.270 Multimodal Impact Fees - - 9,881 434.392 Stormwater User Fee 43,500 43,000 44,306 436.120 General Interest 68,000 5,000 19,565 477.005 Utilization of Prior Year Reserves 2,077,415 1,745,300 - TOTAL REVENUE 2,508,915 2,088,300 512,643 Capital Improvement Fund Expenditures NON DEPARTMENTAL 519-551.531 NPDES / Engineering 20,000 30,000 18,056 519-551.533 NPDES Annual Report 4,300 - 4,078 519-551.534 NPDES 20 Year Study - - 3,523 519-531.200 Grant Writing - 25,000 - 519-549.100 Miscellaneous Expense - - 2,209 519-563.000 Improvements - Capital Outlay 1,661,000 1,158,000 - 519-563.106 Town Hall Improvements - Capital Outlay - - 23,661 538-531.000 Stormwater Plan Annual Filing - 25,000 - 538-546.000 Grate Markers - 1,500 - 538-563.000 Stormwater System - Capital Outlay 540,000 541,000 - 519-571.000 Debt Payment - Principal 256,410 256,410 256,410 519-572.000 Debt Payment - Interest 27,205 51,390 51,154 Total Other General Government 2,508,915 2,088,300 359,090 TOTAL EXPENDITURES 2,508,915 2,088,300 359,090 INCREASE (DECREASE) IN NET POSITION - - 153,553 DRAFT FOR PUBLIC HEARINGS 12 SEWER FUND Fiscal Year Fiscal Year Fiscal Year 2023 - 2024 2022 - 2023 2021- 2022 Proposed Budget Proposed Budget Actual Sewer Fund Revenue 434.351 Sewer Service 986,750 967,402 1,021,865 436.110 Interest 34,000 1,700 9,623 334.350 ARPA - SLFRF Funding - 1,148,458 - 438.220 Transfers From General Fund 650,000 - - 477.005 Utilization of Prior Year Reserves 829,950 478,110 - 2,500,700 2,595,670 1,031,488 TOTAL REVENUE 2,500,700 2,595,670 1,031,488 Sewer Fund Expenses NON DEPARTMENTAL 519-531.200 Grant Writing - 25,000 - 519-541.000 Communications 3,500 3,350 3,868 519-543.000 Utility Services 90,000 95,430 84,947 519-546.000 Repairs and Maintenance 125,000 90,280 25,823 519-549.100 Bank Fees 1,250 1,175 1,165 519-549.300 County Billing Collection Fees 3,250 2,975 1,984 519-552.100 Fuel - - 1,599 519-563.000 Improvements - Capital Outlay 1,442,700 1,675,400 - 519-564.005 Major Rehab - Capital Projects - - 315,466 519-590.000 Depreciation 55,000 - 53,773 Total Non-Departmental 1,720,700 1,893,610 488,624 SEWER SERVICES 535-534.950 County Sewer Treatment Costs 780,000 662,060 804,101 Total Sewer Services 780,000 662,060 804,101 TOTAL EXPENDITURES 2,500,700 2,555,670 1,292,725 TRANSFERS TO OTHER FUNDS 519-591.000 Transfer to General Fund - 40,000 50,000 Total Transfers to Other Funds - 40,000 50,000 TOTAL EXPENDITURES, TRANSFERS 2,500,700 2,595,670 1,342,725 INCREASE (DECREASE) IN NET POSITION - - (311,237) Reconciliation to audited financial statements: Capitalized Projects 315,466 Change in Net Position 4,229 DRAFT FOR PUBLIC HEARINGS 13 ANTICIPATED CAPITAL PROJECTS Fund Account Account Description Project Description FY 2023 Budget General Fund 519-562.000 Improvements - Capital Outlay Town Hall Air Conditioning Unit 3 15,000 Town Hall Parking Lot Resurfacing 25,000 Fence at Beach Access Lot 10,000 50,000 524-564.000 Machinery and Equipment - Capital Outlay Building Department Vehicle 50,000 539-564.000 Machinery and Equipment - Capital Outlay Maintenance Vehicle 40,000 572-562.000 Park Improvements Pit Transformation into Storage Area 5,000 Spitzer Park Sun Shade 8,000 Park Refresh Planning 10,000 Del Bello Park Exercise Equipment 20,000 Beach Access Walkovers (1 @ $30,000) 30,000 Constitution Park Parking 30,000 Constitution Park BB and Tennis Courts 140,000 243,000 Capital Projects Fund 519-563.000 Improvements - Capital Outlay 175th Avenue - Milling 34,000 175th Avenue - Surfacing 30,000 West Side Gulf Blvd. Undergrounding 1,597,000 1,661,000 538-563.000 Stormwater System - Capital Outlay Jet Cleaning / Video 165,000 Stormwater Laterals - Point Repairs 150,000 Stormwater Master Plan 225,000 540,000 Sewer Fund 519-563.000 Improvements - Capital Outlay 315 Laterals - Upgrade to 6" 1,100,000 130 Manhole Repairs 342,700 1,442,700 DRAFT FOR PUBLIC HEARINGS 14