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Annual Budget (1993 - 1994) City of C /ermont, Florida F Annual Budget � 1993-94 fl fl G C C� CITY OF CLERMONT, FLORIDA ANNUAL BUDGET 1993 -94 P'" TABLE OF CONTENTS INTRODUCTORY SECTION Budget Message 1 Organization Chart 5 r- Listing of City Officials 7 Budget Resolutions 9 FINANCIAL SECTION r- Revenues and Expenditures Graph - All Funds 25 Combed Statement of Budgeted Revenues, Expenditures and Changes in Reserves - All Funds 26 GENERAL FUND Revenues and Expenditures Graph 31 Statement of Budgeted Revenues, Expenditures and Changes in Reserves 32 •- Statement of Budgeted Revenues 33 Statement of Budgeted Expenditures by Department 34 INFRASTRUCTURE FUND Statement of Budgeted Revenues, Expenditures and Changes in Reserves 45 Statement of Budgeted Revenues 46 Statement of Budgeted Expenditures 47 1989 SALES TAX BOND FUND Statement of Budgeted Revenues, Expenditures and Changes in Reserves 51 Statement of Budgeted Revenues 52 Statement of Budgeted Expenditures 53 • Po iii FINANCIAL SECTION (CONT'D.) UTILITY FUND Schedule of Gross Profit - Water and Sewer 57 Statement of Budgeted Revenues, Expenses and Changes in Reserves 59 Statement of Budgeted Revenues 60 Statement of Budgeted Expenses 61 STORMWATER FUND Statement of Budgeted Revenues, Expenses and Changes in Reserves 65 Statement of Budgeted Revenues 66 Statement of Budgeted Expenses 67 SANITATION FUND Statement of Budgeted Revenues, Expenses and Changes in Reserves 71 Statement of Budgeted Revenues 72 Statement of Budgeted Expenses 73 CEMETERY PERPETUAL CARE FUND Statement of Budgeted Revenues, Expenditures and Changes in Reserves 77 — Statement of Budgeted Revenues 78 iv r r r SCHEDULES r Schedule of Budgeted Capital Outlay Expenditures- 1993 -94 79 Schedule of Position Classifications /Pay Grades . . . 89 r Schedule of Approved Positions By Department 91 1 L , r L r ern t r I" r r 1 r r r C C C C G C INTRODUCTORY SECT /ON E E E C C C C L r C E n - .4k, El , , .............. ................ E CITY OF CLERMDNT October 11, 1993 Office of the City Manager 17 n 1 l l Dear Mayor and Council Members: C I am pleased to present the Fiscal Year 1994 Annual Operating and Capital Budgets. The budget represents the City's financial plan for the year and provides funding for services provided to the citizens of Clermont. The total City Budget for 1994 for all C funds is $4,883,208 compared to $5,554,635 for fiscal year 1993. Budgeted expenditures decreased $671,427, primarily attributable to the completion of C I the Police Station dunng the 1992 -93 fiscal year. ri Salary adjustments contained in the budget include a two percent (2 %) cost of living adjustment for all employees and merit increases ranging from 0 to 4 %. A new classification/pay plan was approved which provides additional pay grade adjustments fl for approximately 25 employees. r The following is a summary of individual funds: GENERAL FUND , n The City of Clermont General Fund provides for the following: : P g L ) J Police Protection Parks and Beautification L Streets and Sidewalks Recreation Facilities Street Lighting Recreation Programs Fire Protection Cemetery Animal Control Vehicle Maintenance r Planning and Development Code Enforcement L J` Special Activities Administration n 1 7 P 0 BOX 120219 • CLERMONT, FLORIDA 34712-0219 • PHONE 904/394 -4081 Mayor and Council Members Page 2 October 11, 1993 General Fund revenues are projected to be $2,496,912 which is a 3 2% increase over the previous year. The increase is pnmarily due to a 25 mill increase in the City's Ad Valorem millage rate from 2.729 to 2.979. The millage rate increase generated an additional $43,000 in revenue. This millage rate increase is the first in three years. General Fund expenditures are projected to be $2,553,054 which is a 3.9% increase over the 1992 -93 fiscal year. A Master Gardener position was approved, effective Apnl 1, 1994. Reserves in the amount of $56,142 have been designated to balance the General Fund Budget. INFRASTRUCTURE FUND ^� The Infrastructure Fund accounts for the City's share of the local government infrastructure surtax. The surtax represented a one -cent increase in the sales tax when levied by the Lake County Board of Commissioners and approved by voters in a 1987 referendum. Expenditures are restricted to infrastructure capital outlay. During the 1993 -94 fiscal year, the City projects its share of the county-wide surtax to be approximately $357,000. Of the total revenues, $251,217 is budgeted for transfer to the 1989 Sales Tax Bond Fund to pay the debt service associated with a bond issue used to provide funding of the Palatlakaha Recreation Area and the construction of the new Public Services Complex and Police Department building. Another $4,050 is appropriated for current capital outlay projects as identified in the attached schedules of Capital Outlay Expenditures 1989 SALES TAX BOND FUND The 1989 Sales Tax Bond Fund accounts for the accumulation of funds to pay the debt 1 service on the 1989 Sales Tax Revenue Bond. The bond issue provided financing for the development of the Palatlakaha Recreation Area and construction of the new 1 Public Services Complex and Police Department building. The 1993 -94 bond debt service amount of $254,217 is funded from transfers of sales tax collections from the Infrastructure Fund 2 1 E E Mayor and Council Members Page 3 rr October 11, 1993 Ll' E UTILITY FUND The Utility Fund provides for water and sewer services to approximately 3,000 customers. Operating revenues and expenses are projected to remain relatively unchanged in part due to no rate adjustments. Operating expenses increased approximately 7.9 %, pnmanly due to a $126,000 renovation project to the City's 500,000 gallon water tank. E STORMWATER UTILITY FUND fl The Stormwater Utility Fund accounts for resources accumulated for the operation and maintenance of the City's existing stormwater management system. No increase in stormwater utility rates are projected for the 1993 -94 fiscal year SANITATION FUND The Sanitation Fund accounts for the provision of garbage, trash, composting and recycling service to City residents. A sanitation rate increase of $1.40 per month is budgeted entirely due to a 32% increase in tipping fees charged by Lake County. The L J actual increase in tipping fees equates to approximately a $2 per month increase, however, by converting to once -a -week pickup and through other budget cuts, the rate E increase was limited to $1.40. CEMETERY PERPETUAL CARE FUND The Cemetery Fund was established to provide continuing maintenance of the r cemetery All proceeds from lot sales are deposited to this fund with a transfer out of interest earmngs to the General Fund for maintenance. CONCLUSION The 1993 -94 Budget provides adequate funding for all departments to continue to provide excellent levels of service to our residents. The budget is considered very conservative, but through the continued efforts of all departments, the City of �4 Clermont will continue to be a full service community providing needed service at an affordable cost. Subsequent pages of this document provides details for all funds and appropriate schedules. E 3 7 Mayor and Council Members 7 Page 4 October 11, 1993 7 We must continue to anticipate the future needs of our citizens and prepare for `J additional demands for service as the area grows. Conservative, long range planmng and implementation of those plans, along with careful monitonng of outside issues directly affecting the City, will ensure a continuing healthy financial condition for the 1 City 7 Respectfully submitted, CITY OF CLERMONT 7 /V 7 W SAUNDERS City Manager 1 WS.ac 7 7 7 7 7 7 1 _5 7 4 7 ,,.. r C' of Clermont Organizational Chart ... Citizens - Attomey j Clermont Committees City Council 1 1 1 f"'. City Manager 1 f I i Police Fire Public RUM Planning Dept. Dept. Services Dept. Dept. — Streets Accounting Planning Parks Budgeting Zoning Animal Control Payroll Licensing Sanitation Utility Billing Permitting Water Risk Management Code Enforcement Sewer 5 r " r CITY OF CLERMONT, FLORIDA LISTING OF CITY OFFICIALS AS OF OCTOBER 1, 1993 pm ELECTED OFFICIALS Pm Mayor Robert A. Pool Mayor /Pro -Tem Hal Turville Councilmember Ed Ivey Po Councilmember Kenneth Norquist P . Councilmember Lester Cole APPOINTED OFFICIALS City Manager Wayne Saunders •-• City Attorney Leonard H. Baird, Jr. Finance Director Joseph E. Van Zile Public Services Director Preston Davis r Chief of Police Prentice Tyndal City Engineer John Springstead r^ Planning Director Lanny Harker Fire Chief Carle Bishop r- 7 E \._, IE CITY OF CLERMONT E RESOLUTION E No. 797 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING AN AD VALOREM MILLAGE RATE TO PARTIALLY FINANCE THE GENERAL GOVERNMENT OPERATION OF THE CITY. E WHEREAS, a portion of the revenue for the City's 1993 -1994 Fiscal Year Budget must be raised from the assessment and levy of an ad valorem tax on each dollar of taxable property in the City of Clermont, Florida; and WHEREAS, it is hereby found and determined by the City Council of the City a of Clermont that the assessed gross taxable value for 1993 for the City of Clermont, as prepared by the Property Appraiser of the County of Lake and received on July 1, 1993 is One Hundred Seventy Six Million Four Hundred Eight Thousand Four Hundred Three ($176,408,403) Dollars and that a tax rate of two point nine seven - ` 2.979 - nine [ ] per One Thousand Dollars [$1,000] valuation exceeds the "ROLLED Q BACK" millage rate of the City by Ten point Four percent [10.4 %]; and ,„ WHEREAS, it is hereby found and determined by the City of Clermont, that to raise the sum of Five Hundred Fifteen Thousand Dollars [$515,000] required from ad valorem taxes for the general government operation of this City; an ad valorem taxation of all taxable property of this City is required to be levied. E NOW, THEREFORE, BE IT RESOLVED, there is hereby levied and shall be E collected on each dollar of taxable property in the City of Clermont, Florida, a tax levy of two point nine seven nine [2.979] mills, or an adjusted millage rate that will raise an amount equal to Five Hundred Fifteen Thousand Dollars [$515,000] for the fl general government operation of said City. NOW, THEREFORE, BE IT FURTHER RESOLVED, that the Property Appraiser of the County of Lake, is hereby directed to extend the Assessment Roll of the City; heretofore equalized, confirmed and approved, and to deliver same tax to the E Tax Collector of the County of Lake, and the aforesaid Tax Collector is hereby directed to collect said taxes at the time and in the manner provided for by law. E E 9 ^1 1 CITY OF CLERMONT RESOLUTION No. 797 1 DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS,_ DAY OF SEPTEMBER, 1993. 1 CITY OF CLERMONT 4,/ Robert A. Pool, Mayor 1 Attest: �i /�i i E. Van it � • y Clerk 1 1 1 1 1 1 1 10 r E CITY OF CLERMONT RESOLUTION No. 798 A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE GENERAL FUND BUDGET FOR THE CITY OF CLERMONT FOR THE FISCAL YEAR 1993 -1994 AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. E WHEREAS, it is hereby found and determined by the City Council of the City of Clermont, Lake County, Florida, that the following sums of money, or as much thereof as may be authonzed by law are required for the general operation of the overnm City for the Fiscal Year of October 1, 1993 to September 30, 1994. g ent of said CASH BALANCES BROUGHT FORWARD $1,093,975 E ESTIMATED REVENUES: L Taxes 1,512,300 Licenses and Permits 40,000 E Intergovernmental 484,400 Charges for Services 199,650 �1 Fines and Forfeitures 74,000 L' Miscellaneous 77,612 Other Financing Sources 108.950 TOTAL ESTIMATED REVENUES 2.496.912 TOTAL CASH BALANCES AND ESTIMATED REVENUES $3.590.887 EXPENDITURES: Administration 571,700 LI Police 907,116 r Fire 70,310 Public Works 851,042 Economic Environment Human Services 15,715 Culture/Recreation 1,000 Other Financing Uses 102,171 g 34.000 TOTAL EXPENDITURES $2,553,054 RESERVES 1.037.833 L TOTAL EXPENDITURES AND RESERVES $3.590.887 11 CITY OF CLERMONT RESOLUTION No. 798 WHEREAS, a portion of the revenue descnbed above must be raised from the assessment and levy of an ad valorem tax on each dollar of taxable property in the City of Clermont, Lake County, Florida, as provided by Resolution. NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the General Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropnations therefore are hereby adopted. DONE AND RESOLVED BY THE CITY COUNCIL OF CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS o� $&DAY OF .,,,. �� 1993. CITY OF CLERMONT Robert A. Pool, Mayor -, Attest: :AAR ose. • E. Van Zile,i:" le 12 r-. CITY OF CLERMONT RESOLUTION No. 799 A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE INFRASTRUCTURE FUND BUDGET FOR THE CITY OF CLERMONT FOR THE FISCAL YEAR 1993 -1994, AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. WHEREAS, it is hereby found and determined by the City Council of the City -- of Clermont, Lake County, Florida, that the following sums of money are required for the infrastructure needs of the government of said City for the Fiscal Year of October 1, 1993 to September 30, 1994. CASH BALANCES BROUGHT FORWARD $8,376 ESTIMATED REVENUES: Taxes 357,000 Miscellaneous 500 TOTAL ESTIMATED REVENUES 357,500 TOTAL CASH BALANCES AND ESTIMATED REVENUES $365,876 -- EXPENDITURES: Public Works 31,338 Other Financing Uses 255.267 TOTAL EXPENDITURES $286,605 RESERVES 79.271 TOTAL EXPENDITURES AND RESERVES $365.876 13 ^ CITY OF CLERMONT - RESOLUTION No. 799 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the Infrastructure Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropriations therefore are hereby adopted. DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THISZTg. DAY OF SEPTEMBER, 1993. CITY OF CLERMONT /, /ii Robert A. Pool, Mayor Attest: Air Jo ph E. Van Jr: Ci Clerk 14 pm u pm CITY OF CLERMONT pm RESOLUTION No. 800 .. A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE 1989 SALES TAX BOND FUND BUDGET FOR THE CITY OF CLERMONT FOR THE FISCAL YEAR 1993 -1994 AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. WHEREAS, it is hereby found and determined by the City Council of the City of Clermont, Lake County, Florida, that the following sums of money are required for the payment of the City of Clermont 1989 Sales Tax Bond of the government of said City for the Fiscal Year of October 1, 1993 to September 30, 1994. CASH BALANCES BROUGHT FORWARD $ -0- ESTIMATED REVENUES: Miscellaneous 3,000 Other Financing Sources 251.217 TOTAL ESTIMATED REVENUES 254.217 TOTAL CASH BALANCES & ESTIMATED REVENUES $25 4.2 7 EXPENDITURES: Debt Service $254,217 RESERVES TOTAL EXPENDITURES AND RESERVES $254.217 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the 1989 Sales Tax Bond Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropriations therefore are hereby adopted. 15 � � J CITY OF CLERMONT 7 RESOLUTION 7 No. 800 DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS 25 ,DAY OF SEPTEMBER, 1993. CITY OF CLERMONT 7 1 _ 40i. _• Robert A. Pool, Mayor Attest: ^1 o • E. Van Zile, i Clerk 1 T fl 16 MN ti Om CITY OF CLERMONT RESOLUTION No. 801 A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE UTILITY FUND BUDGET FOR THE CITY OF CLERMONT FOR THE FISCAL YEAR 1993 -1994 AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. WHEREAS, it is hereby found and determined by the City Council of the City of Clermont, Lake County, Florida, that the following sums of money are required for the water and sewer operations of the government of said City for the Fiscal Year of October 1, 1993 to September 30, 1994. CASH BALANCES BROUGHT FORWARD $1,203,483 �' ESTIMATED REVENUES: r . Charges for Services 1,143,500 Miscellaneous 70,900 Other Financing Sources 25.000 TOTAL ESTIMATED REVENUES 1.239.400 TOTAL CASH BALANCES AND ESTIMATED REVENUES $2.442.883 EXPENSES: Water 619,379 Sewer 701,495 Other Financing Uses 43.700 TOTAL EXPENSES $1,364,574 RESERVES 1.078.309 TOTAL EXPENSES AND RESERVES $2 442 883 17 CITY OF CLERMONT RESOLUTION No. 801 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the Utility Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropriations therefore are hereby adopted. DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS ,W. DAY OF SEPTEMBER, 1993. CITY OF CLERMONT / .- Robert A. Poo , Mayor Attest: 1 Jo - • h E. Van Z , City Clerk 18 U CITY OF CLERMONT RESOLUTION No. 802 p. A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE STORMWATER FUND BUDGET FOR THE CITY OF CLERMONT FOR THE " FISCAL YEAR 1993 -1994 AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. WHEREAS, it is hereby found and determined by the City Council of the City ■- of Clermont, Lake County, Florida, that the following sums of money are required for the stormwater maintenance needs of the government of said City for the Fiscal Year of October 1, 1993 to September 30, 1994. r , CASH BALANCES BROUGHT FORWARD $210,508 ESTIMATED REVENUES: p. Charges for Services 142,000 Miscellaneous 6,300 Other Financing Sources 34.000 TOTAL ESTIMATED REVENUES 182.300 TOTAL CASH BALANCES & ESTIMATED REVENUES $392.808 EXPENDITURES: " Stormwater $183,631 RESERVES 209.177 TOTAL EXPENDITURES AND RESERVES $392.808 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the p. Stormwater Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropnations therefore are hereby adopted. .• 19 � u CITY OF CLERMONT RESOLUTION No. 802 DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS L,DAY OF SEPTEMBER, 1993. 1 CITY OF CLERMONT Adir Robert A. 'ool, Mayor Attest: 1 21111P 1 a reph E. Van A 'City Clerk 1 1 1 �1 �1 1 ^1 20 1 u ,.., CITY OF CLERMONT RESOLUTION No. 803 — A RESOLUTION OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA, ESTABLISHING THE SANITATION FUND — BUDGET FOR THE CITY OF CLERMONT FOR THE FISCAL YEAR 1993 -1994 AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. — WHEREAS, it is hereby found and determined by the City Council of the City — of Clermont, Lake County, Florida, that the following sums of money are required for the solid waste disposal service of the government of said City for the Fiscal Year of October 1, 1993 to September 30, 1994. — CASH BALANCES BROUGHT FORWARD $176,608 ESTIMATED REVENUES: Intergovernmental 9,100 Charges for Services 506,000 Miscellaneous 16.000 TOTAL ESTIMATED REVENUES 531.100 — TOTAL CASH BALANCES AND ESTIMATED REVENUES $707 708 — EXPENSES: Sanitation $574,094 RESERVES 133.614 TOTAL EXPENSES AND RESERVES $707.708 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the Sanitation Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropriations therefore are hereby adopted. 21 ...J u CITY OF CLERMONT RESOLUTION No. 803 DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS DAY OF SEPTEMBER, 1993. CITY OF CLERMONT / — / .lair �.a' Robert A.' ool, Mayor Attest: -- ■./ Adidap o ph E. an Zil Pity lerk 22 E L. CITY OF CLERMONT RESOLUTION E', No. 804 j� A RESOLUTION OF THE CITY OF CLERMONT, LAKE / COUNTY, FLORIDA, ESTABLISHING THE CEMETERY PERPETUAL CARE FUND BUDGET FOR THE CITY OF CLERMONT FOR FISCAL YEAR 1993 -1994, AUTHORIZING RECEIPTS AND DISBURSEMENTS CONTAINED THEREIN. WHEREAS, it is hereby found and determined by the City Council of the City of Clermont, Lake County, Florida, that the following sums of money are required for the care and maintenance of the cemetery of said City for the Fiscal Year October 1, 1993 to September 30, 1994: r l; CASH BALANCES BROUGHT FORWARD $196,170 C ESTIMATED REVENUES: c Miscellaneous 17.200 TOTAL CASH BALANCES AND ESTIMATED REVENUES $213,370 EXPENDITURES: Other Financing Uses $ 7 2 ,00 E RESERVES 206.170 TOTAL EXPENDITURES AND RESERVES $213.370 NOW, THEREFORE, BE IT RESOLVED, that the above said budget for the Cemetery Perpetual Care Fund of the City of Clermont for the 1993 -1994 Fiscal Year and appropnations therefore are hereby adopted. In ! 1 23 CITY OF CLERMONT "'1 RESOLUTION No. 804 DONE AND RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLERMONT, LAKE COUNTY, FLORIDA THIS QDAY OF SEPTEMBER, 1993. CITY OF CLERMONT Robert A. Pool, Mayor Attest: C os : E. Van Zil ft ity ' lerk 24 E E E E FINANCIAL SECTION E This section contains the basic Budgeted Revenues and Expenditures Statements for those funds which have E legally adopted budgets. A combined Statement of Revenues, Expenditures, and Changes in Reserves is presented in order to show the total City of Clermont Annual Budget. Statements o Revenues, Expenditures g f P and Changes in Reserves and detail Statements of C Revenues, and Expenditures are also presented for each fund along with prior years' information for comparison purposes. E E E E E E E E E 1.-4 1993 -94 - All Funds $4,883,208 R Reserves (3 0%) Transfers In (1 6 %) e Cemetery Fund (0 4%) V Sanitation Fund (10 9%) —\ e Stormwater Fund (3 0%) .r n •. Gene Fund (48 9%) Utility Fund (24 9%) : "" " 1989 Sales Tax Bond (0 1 %) "" Infrastructure Fund (7 3 %) r E x p Sanitation Fund (11 8%) e Stormwater Fund (3 8%) NM µ _ i , -.77� . 1 6%) r.. t Fund 5 Utility Fund (27 0%) = - •••••............•� Gene ral Fun ( % u r".., e 1989 Sales Tax Bond (5 296) J s Infrastructure Fund (0 696) r 25 CITY OF CLERMONT, FLORIDA ALL FUNDS COMBINED STATEMENT OF BUDGETED REVENUES, EXPENDITURES & CHANGES IN RESERVES .. 1993 -94 SPECIAL DEBT GENERAL REVENUE SERVICE FUND FUND FUND REVENUES r• Taxes 1,512,300 357,000 Licenses & Permits 40,000 Intergovernmental 484,400 Charges for Services 199,650 Fines & Forfeitures 74,000 Miscellaneous 77,612 500 3,000 TOTAL REVENUES 2,387,962 357,500 3,000 OTHER FINANCING SOURCES Transfer from Other Funds 108,950 251,217 TOTAL REVENUES & OTHER FINANCING SOURCES 2,496,912 357,500 254,217 EXPENDITURES Administration 571,700 Police 907,116 Fire 70,310 Public Works 851,042 31,338 Economic Environment 15,715 Human Services 1,000 Culture /Recreation 102,171 Debt Service -0- 254,217 Water -0 Sewer -0 Stormwater -0- Sanitation -0- TOTAL EXPENDITURES 2,519,054 31,338 254,217 OTHER FINANCING USES Transfer to Other Funds 34,000 255,267 TOTAL EXPENDITURES & OTHER FINANCING USES 2,553,054 286,605 254,217 EXCESS OF REVENUES & OTHER FINANCING SOURCES OVER(UNDER) EXPENDITURES & OTHER FINANCING USES (56,142) 70,895 -0- BEGINNING RESERVE 1,093,975 8,376 -0- ENDING RESERVE 1,037,833 79,271 -0- 26 .- NON - EXPENDABLE ENTERPRISE TRUST TOTALS FUNDS FUND 1994 1993 .- -0- -0- 1,869,300 1,702,780 -0- -0- 40,000 33,000 9,100 -0- 493,500 500,100 1,791,500 -0- 1,991,150 1,961,365 -0- -0- 74,000 73,700 93.200 17,200 191,512 248,712 .- 1,893,800 17,200 4,659,462 4,519,657 59,000 -0- 419,167 814,238 1,952,800 17,200 5,078,629 5,333,895 571,700 542,090 907,116 1,802,606 70,310 55,055 882,380 836,921 15,715 9,315 1,000 1,000 102,171 88,821 `- 254,217 252,342 619,379 619,379 477,149 701,495 701,495 747,376 183,631 183,631 229,551 574,094 -0- 574,094 512,409 2,078,599 -0- 4,883,208 5,554,635 43,700 7,200 340,167 650,977 2,122,299 7,200 5,223,375 6,205,612 (169, 499) 10, 000 (144, 746) (871, 717) 1,590,599 196,170 2,889,120 3,552,783 1,421,100 206,170 2,744,374 2,681,066 27 c r r r r r r 1 GENERAL FUND L The General Fund accounts for all revenues and expenditures of the City which are not required to be l accounted for in other funds. It receives a greater variety and number of taxes and other general revenues than any other fund. r r r r- r it r 29 1993 -94 General Fund $2,553,054 Reserves (2.2%) Transfers from Other Funds (4.3 %) Misc. (3 0 %) Fines /Forfeitures (2.9%) fr Ad Valorum Taxes (20.2 %) Charges for Sen►tces (7.8%) ,,,1211i41 . I e u (19.0% t tiEiiiEiii i i:a'iiilt;�iiiil1ia.•'ii`f� Intergovernmental ) �iE; _ £:.3<<i ii i::::': ^iiB;iiii °iiili� °�t i j �1� ►f10' f i!' S Licenses/permits (1.6%) Other Taxes (39.1%) rte+ r ... Transfers to Other Funds (1.396) Culture /Recreation Programs (4.096) Economic Environment (0.6%) X ^; Administration /Finance (22.496) d PubllcWorks (33.396) u r e s Fire (2.896) Police (35.5 %) r-t P.m r>, 31 CITY OF CLERMONT, FLORIDA GENERAL FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES 1993 -94 L CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 '^ REVENUES Taxes 1,349, 602 1,377, 780 1,429,256 1,512,300 Licenses & Permits 41,126 33,000 37,000 40,000 ^ Intergovernmental 501,502 491,000 488,544 484,400 Charges for Services 178,075 180,065 186,965 199,650 Fines & Forfeitures 90,039 73,700 71,800 74,000 Miscellaneous 107.545 100.712 107 690 77.612 TOTAL REVENUES 2,267,889 2,256,257 2,321,255 2,387, 962 OTHER FINANCING SOURCES Transfer from Cemetery Perpetual Care Fund 8,598 12,000 7,200 7,200 Transfer from Building Construction Fund 18,255 -0- -0- -0- ^• Transfer from Utility Fund 44,007 43,700 41,900 43,700 Transfer from Infrastructure Fund -0- 4,200 4,100 4,050 Transfer from Capital Replacement Fund -0- 82,261 82,261 34,000 Transfer from Recreation Impact Fee Fund -0- 15,000 15, 000 15,000 Transfer from Fire ,-, Impact Fee Fund -0- 2,500 2,500 2,500 Transfer from Police Impact Fee Fund -0- 2.500 2500 2500 TOTAL OTHER FINANCING SOURCES 70.860 162.161 155.461 108,950 TOTAL REVENUES & OTHER FINANCING SOURCES 2, 338, 749 2 ,418,418 2,476,716 2,494912 EXPENDITURES Administration 505,114 542,090 581,417 571,700 Police 877,532 946,906 908,467 90Z116 Fire 53,641 55,055 59,052 70,310 Public Works 724,055 813,921 815,843 851,042 Economic Environment 11,814 9,315 11,687 15,715 Human Services -0- 1,000 1,000 1,000 Culture /Recreation 82665 88, 821 94, 751 102171 TOTAL EXPENDITURES 2, 254,821 2,457,108 2,472,217 2,519,054 OTHER FINANCING USES ^ Transfer to Palatlakaha Recreation Area Fund 84,525 -0- -0- -0- Transfer to Stormwater Fund -0- -0- -0- 34,000 TOTAL OTHER FINANCING USES 84.525 -0- -0- 34.000 TOTAL EXPENDITURES & OTHER 9 7. ER FINANCING USES 2,33 346 2, 45108 2472217 2553, 054 ^ TOTAL EXPENDITURES & OTHER FINANCING SOURCES OVER(UNDER) EXPENDITURES & OTHER FINANCING USES (597) (38, 690) 4,499 (56,142) BEGINNING RESERVES 1.090, 073 1.019.134 1, 089.476 L 093.975 ENDING RESERVES 1, 089, 476 980, 444 1.093.975 1, 037 833 ^ 32 CITY OF CLERMONT, FLORIDA GENERAL FUND STATEMENT OF BUDGETED REVENUES 1993 -94 [A CrUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 • TAXES (01 -310): O IL 311 -1110 Ad Valorem v 441,449 457,600 455,000 515,000 312 -1231 State Local Option Gas v 143,204 148,700 152,030 157,800 313 -1300 Franchise Fees v 305,337 314,480 324,926 333,800 314 -1400 Utility Service ✓ 459, 612 457 000 497,300 505,700 TOTAL TAXES 1,349,602 1,377,780 1,429,256 1,512,300 ' LICENSES & PERMITS (01 -320): 321 -2110 Occupational Licenses ✓ 19,112 18,000 18,000 18,000 329 -2910 Other Licenses & Pemuts ✓ 22 014 15,000 19,000 22000 - TOTAL LICENSES & PERMITS 41,126 33,000 37,000 40,000 INTERGOVERNMENTAL (01 -330): 334 -3490 State Grant -Comp Plan 13,252 -0- -0- -0- 334 -3492 State Grants Landscaping -0- 6,100 11,944 -0- 335 -3510 State Cigarette Tax v v 29,524 29,300 30,000 28,600 335 -3520 State Revenue Shanng w ✓ 163,257 150,400 149,600 143,000 335 -3530 State Mobile Home Tax ✓ 11,514 11,200 10,500 11,000 335 -3540 State Alcoholic Beverage ✓ v 4,910 5,000 4,500 5,000 335 -3550 State Half -Cent Sales Tax ✓ ✓ 213,901 220,400 218,900 233,000 335 -3560 State Motor Fuel Tax ✓ 4,987 4,800 4,800 4,800 ▪ 338 -3810 County Occupational License ✓ 14,048 15,300 15,000 15,000 338 -3820 County School Crossing 3,364 4,500 -0- -0- 338- 3830 County One Cent Gas Tax ✓ ✓ . 42745 44,000 43,300 44.000 TOTAL INTERGOVERNMENTAL 501,502 491,000 488,544 484,400 CHARGES FOR SERVICES (01 -340): 347 -4710 Activity Fees 5,357 4,000 4000 15,000 347 -4720 Boat Ramp Fees 17,195 14000 20,000 20,000 347 -4730 South Lake Arts 8,458 5,800 7,100 5,800 349 -4910 Fire Inspections 1,665 1,600 1,200 1,600 349 -4920 Administrative Services 145.400 152665 152,665 157,250 - TOTAL CHARGES FOR SERVICE 178,075 180,065 184965 199,650 FINES AND FORFEITURES (01-350): 352 -5210 Confiscations 2727 -0- 1,000 -0- • 359 -5910 Fines & Forfeitures 82,618 70,000 67,000 70,000 359 -5930 Law Enforcement Education 3,164 2,700 2,000 2,500 359 -5940 False Ams 1.530 1.000 1,800 1,500 .. TOTAL FINES AND FORFEITURES 90,039 73,700 71,800 74,000 MISCELLANEOUS (01 -360): 361 -6100 Interest 68,616 70,000 48,000 48,000 362 -6200 Rentals 9,765 9,012 9,212 9,212 364 -6400 Fixed Assets Sales 1,364 2,500 11,545 2,500 366 -6600 Contnbutions 22,692 12,700 32,933 11,900 369 -6910 Other 5,108 6,500 6,000 6,000 TOTAL MISCELLANEOUS 107,545 100,712 107 690 77 612 TOTAL REVENUE 2,267, 889 2256, 257 2,321, 255 2,387 962 - 33 CITY OF CLERMONT, FLORIDA GENERAL FUND ADMINISTRATION DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 ^ ACTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 ^ CITY COUNCIL (01 -510 -511) 1200 Salaries & Benefits 20,645 20,700 20,700 20,700 ^ 4000 Travel & Per Diem 1,448 2,000 2,000 1,500 4680 Repair & Maintenance - Equipment 334 325 325 325 4900 Other Current Charges 1.818 -0- -0- -0- TOTAL CITY COUNCIL 24,245 23,025 23,025 22,525 CITY MANAGER (01- 510 -512), 1200 Salaries & Benefits 94,996 95,206 93,475 101,306 2400 Workers Compensation 2,629 2;900 3,480 4,000 4000 Travel & Per Diem 2,354 2,000 2,000 2,000 4500 Commercial Insurance 3,041 3,050 3,219 3,200 4620 Repair & Maintenance- Vehicles 508 750 750 750 4680 Repair & Maintenance- Equipment -0- 200 200 200 4900 Other Current Charges 215 400 400 400 5210 Gas & Oil 660 800 476 800 5220 Tires & Batteries 90 200 200 200 5400 Subscriptions & Dues 1,291 1,200 1,200 1,300 6420 Capital Outlay-Vehicles -0- -0- -0- 12,000 6480 Capital Outlay- Equipment -0- 2900 3,153 -0- TOTAL C1TY MANAGER 105,784 109,606 108,553 124156 FINANCE (01- 510 -5131 1200 Salaries & Benefits 154140 168,165 161,883 164865 2400 Workers Compensation 1,315 1,500 1,740 2,000 3130 Professional Services - Microfilm -0- 2,000 -0- -0- 3132 Professional Services -Pay Study -0- -0- 4,500 -0- 3200 Audit Fee 10,100 10,100 10,100 10,300 3401 Contract Services- Cleaning 5,200 4,920 4,920 4,920 - 3402 Contract Services -Pest 95 230 230 230 4000 Travel & Per Diem 1,388 1,300 1,300 1,300 4100 Telephone 3,044 3,200 3,200 3,200 ^-+ 4200 Postage & Freight 229 450 200 450 4300 Electric & Gas Service 3,477 3,000 3,343 3,300 4310 Water & Sewer Service 686 600 521 600 4320 Stormwater Service 455 425 360 360 4500 Commercial Insurance 7,208 4,600 6,712 7,000 4610 Repair & Maintenance- Buildings 828 750 750 750 4680 Repair & Maintenance- Equipment 12,676 12,900 12,900 12,900 4710 Printing 3,516 2,500 2,500 2,500 4900 Other Current Charges 684 600 600 600 5100 Office Supplies 6,291 6,500 6,500 6,500 - 5400 Subscnptions & Dues 1,555 1,000 1,000 1,000 6480 Capital Outlay-Equipment 1.925 -0- -0- -0- TOTAL FINANCE 214812 224,740 223,259 224,775 -� 34 CITY OF CLERMONT, FLORIDA GENERAL FUND ADMINISTRATION DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 CITY ATTORNEY (01- 510 -514) 3140 Professional Services -Legal 11,522 10,800 10,800 10,800 4000 Travel & Per Diem 50 100 100 -0- 5400 Subscriptions & Dues 218 300 238 250 ^ TOTAL CITY ATTORNEY 11,790 11,200 11,138 11,050 PLANNING & ZONING (01- 510 -515) ^ 1200 Salaries & Benefits 95,494 104,059 98,288 112,084 2400 Workers Compensation 2,629 2,900 3,480 4,000 3100 Professional Services- Engineering 12,644 20,000 20,000 20,000 ^ 3131 Professional Services - Software Tranung 1,132 850 850 850 3160 Professional Services- Comprehensive Plan 1,330 15,000 -0- 15,000 3401 Contract Services - Cleaning 3,080 3,360 3,360 3,360 4000 Travel & Per Diem 1,414 1,500 1,500 1,500 4500 Commercial Insurance 3,041 3,050 3,219 3,400 4620 Repair & Maurtenance- Vehicles 436 700 700 700 4680 Repair & Maintenance- Equipment 280 -0- -0- -0- 4900 Other Current Charges 216 650 700 650 5210 Gas & Oil 681 850 543 850 "_ 5220 Tires & Batteries 332 400 400 400 5400 Subscriptions & Dues 658 700 700 700 ^ 6210 Capital Outlay- Butldings -0- -0- -0- 1,800 6480 Capital Outlay - Equipment 3, 457 1, 000 1, 000 5.200 TOTAL PLANNING AND ZONING 124824 155,019 134,740 170,494 OTHER GENERAL GOVERNMENT (01 -510 -519) 3100 Professional Services- Engmeermg -0- 3,000 3,000 1,500 "" 3131 Professional Services - Software Training 822 800 500 800 4800 Advertising 3,726 5,000 5,000 5,000 ^ 4900 Other Current Charges 12,867 7,000 9,000 Z000 4910 J.C.Beach - Vending 2,244 2,700 2700 2,400 6110 Capital Outlay -Land -0- -0- 60,177 -0- 8200 Contnbutions- General -0- -0- 325 -0- TOTAL OTHER GENERAL GOVERNMENT 19.659 18.500 80,702 16,700 -- TOTAL ADMINISTRATION 505.114 542,090 581, 417 571, 700 35 CITY OF CLERMONT, FLORIDA GENERAL FUND POLICE DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 POLICE (01- 520 -521) 1200 Salanes & Benefits 747,943 692,825 656,351 725,537 2400 Workers Compensation 17,094 18,300 22,629 26,000 -• 3401 Contract Services - Cleaning 3,900 3,900 3,900 12,000 3402 Contract Services -Pest 85 200 200 400 4000 Travel & Per Diem 627 650 650 650 ^ 4100 Telephone 2,047 3,000 3,000 4,500 4300 Electric & Gas Service 6,699 6,050 6,400 10,000 4310 Water & Sewer Service 589 850 850 850 4320 Stormwater Service 265 250 250 250 4400 Rentals- Equipment 677 720 720 720 4500 Commercial Insurance 20,576 19,900 20,926 21,900 4610 Repair & Maintenance- Buildings 2,541 3,000 1,200 1,000 4620 Repair & Maintenance- Vehicles 8,330 8,500 8,500 8,500 4680 Repair & Maintenance - Equipment 6,325 6,000 6,000 6,000 ^ 4900 Other Current Charges 1,001 2,500 2,500 2,500 4920 Investigative Expenses 2,537 3,000 3,000 3,000 4970 Emergency & Medical Services 2,276 1,500 1,500 1,500 5100 Office Supplies 3,854 4,000 4,000 4,000 5200 Operating Supplies 2,806 3,000 3,000 3,000 , 5210 Gas & Oil 24,620 26,850 20,221 24,000 5220 Tires & Batteries 3,255 3,300 3,300 3,300 5230 Uniforms 3,998 9,000 9,000 9,000 5240 Minor Equipment 597 700 1,300 1,000 5400 Subscnptions & Dues 53 105 105 105 5410 Law Enforcement Education 465 2,000 2,000 2,000 ^ 6420 Capital Outlay-Vehicles 13,514 27,400 27,559 29,794 6480 Capital Outlay- Equipment 858 99, 406 99, 406 5,610 TOTAL POLICE DEPARTMENT 877 532 94� 90_ 907316 " 36 CITY OF CLERMONT, FLORIDA GENERAL FUND FIRE DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 FIRE (01- 520 -522) 1200 Salaries & Benefits 23,626 20,280 21,176 22,280 ▪ 2400 Workers Compensation 2629 2900 3,480 4,000 4000 Travel & Per Diem -0- 100 100 100 4100 Telephone 348 450 713 830 - 4500 Commercial Insurance 19,156 18,400 19,316 20,300 4610 Repair & Maintenance - Buildings 241 300 900 1,000 4620 Repair & Maintenance - Vehicles 354 1,100 1,100 1,100 ▪ 4680 Repair & Maintenance - Equipment 2,436 1,600 2,027 1,600 4900 Other Current Charges 1,314 400 400 400 4901 Miscellaneous 54 200 200 200 ^ 5100 Office Supplies 176 200 200 200 5200 Operating Supplies 1,356 600 700 800 ▪ 5210 Gas & 011 605 350 450 400 5220 Tires & Batteries 440 400 400 1,300 5230 Uniforms 352 200 315 1,010 , .. 5240 Minor Equipment 401 500 500 1,500 5400 Subscriptions & Dues 153 450 450 450 6480 Capital Outlay-Equipment -0- 6,625 6.625 12,840 ^ TOTAL FIRE DEPARTMENT 53,641 55,055 59,052 70,310 0. 37 CITY OF CLERMONT, FLORIDA GENERAL FUND PUBLIC WORKS DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 1 I CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 OTHER PHYSICAL ENVIRONMENT (01- 530 -539), 1200 Salaries & Benefits 51,209 67,959 65,704 67,359 2400 Workers Compensation 3,297 3,600 4,354 5,000 3100 Professional Services- En$zneenng 2,686 6,000 20,000 4,000 3401 Contract Services - Cleaning 1,455 2,000 1,700 1,700 3402 Contract Services -Pest 55 150 150 150 4000 Travel & Per Diem 1,314 1,500 1,500 1,500 4100 Telephone 999 1,400 950 1,000 4300 Electric & Gas Service 3,673 4,000 3,700 3,700 4310 Water & Sewer Service 812 1,200 500 500 4320 Stormwater Service 373 300 12 12 4500 Commercial Insurance 9,130 9,200 9,981 10,400 4610 Repair & Maintenance- Buildings 3,697 500 475 500 4680 Re air & Maintenance- Equipment 2,428 2,500 2,500 2,500 5100 Office Supplies 1,961 64 1,200 600 5200 O g Supplies 5210 Gas & Oil 1,416 1,000 1,510 1,550 5230 Uniforms 103 350 450 450 5240 Minor Equipment 1,068 750 900 1,000 ^, 5400 Subscriptions & Dues -0- 150 140 200 6420 Capital Outlay- Vehicles -0- 9,126 9,065 -0- 6480 Capital Outlay Equipment 18,090 -0- -0- -0- TOTAL OTHER PHYSICAL ENVIRONMENT 104,410 113,485 126,516 104,121 '-` TRANSPORTATION (01- 540 -541) 1200 Salaries & Benefits 108,174 119,162 117,014 128,662 ^ 2400 Workers Compensation 5,271 5,800 4971 8,000 3404 Contract Services- Si'nal Maintenance 4,436 5,800 5,800 5,000 4300 Electric & Gas Service 62,502 64,000 53,200 55,000 , 4400 Res_ 347 500 500 500 4500 Commer zal 13,695 13,800 14,487 15,200 4620 Repair & Maintenance- Vehicles 1,692 4,000 7,625 6,000 4630 Repair & Maintenance- Street Signs 5,251 5,000 7,050 7,100 4631 Repair & Maintenance- Streets 32,035 35,000 35,000 35,000 4680 Repair & Maintenance- Equipment 4,888 7,300 5,700 6,500 5210 Gas & Oil 4,068 5,500 4,000 4,200 5220 Tins & Battens 900 1,100 1,500 1,200 5230 Uniforms 501 600 246 600 5240 Minor Equipment 1,323 1,100 1,100 1,100 5250 Sidewalk Repair 2,851 2,800 2,800 -0- 5300 Road Materials 1,421 7,000 2,400 3,000 6330 Capital Outlay-Sidewalks 370 -0- -0- -0- 6420 Capital Outlay-Vehicles -0- 6,830 Z599 -0- 6480 Capital Outlay- Equipment -0- 5,151 _ 5,100 450 ^^ TOTAL TRANSPORTATION 249,725 290,443 278,092 277,512 38 CI1Y OF CLERMONT, FLORIDA GENERAL FUND PUBLIC WORKS DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ,,� 1993 -94 CTUAL BUDGET ESTIMATED BUDGET - 1991 -92 1992 -93 1992 -93 1993 -94 ANIMAL CONTROL (01- 560 -562) 1200 Salaries & Benefits 8,736 9,227 8,881 10,463 2400 Workers Compensation 656 700 870 1, 000 .. 3151 Professional Services- Vetervzarnan 102 300 300 300 4500 Commercial Insurance 1,521 1,500 1,609 1,700 4620 Repair & Maintenance- Vehicles 136 400 150 300 .- 4900 Other Ciurent Charges 406 350 350 350 5210 Gas & Oil 1,103 800 1,090 1,100 5230 Uniforms 103 115 115 115 5240 Minor Equipment 46 600 150 300 ▪ 5260 Animal Food 835 825 830 850 TOTAL ANIMAL CONTROL 13,644 14,817 14,345 14478 - PARKS & RECREATTON (01- 570 -572) 1200 Salaries & Benefits 203,523 232,456 218,675 255,556 2400 Workers Compensation 6,595 7,200 8,712 10,000 3120 Professional Serviced-Laboratory 40 -0- -0- -0- 3401 Contract Services- Clerumcg 14024 13,500 16,000 16,000 3402 Contract Services Pest 266 625 625 625 4100 Telephone 576 600 640 650 •- 4300 Electric & Gas Service 18,500 18,000 18,000 18,000 4310 Water & Sewer Service 8,826 8,000 4000 8,000 4320 Stonnwater Service 1,131 1,075 1,070 1,075 4400 4500 Commercial Insurance 13,695 13,800 14,487 15,200 4610 Repair & Maintenance- Buildings 3,768 4,720 6,000 8,000 4620 Repair & Maintenance-Vehicles 832 1,300 1,000 1,300 - 4640 Repair & arks & Trees 35,073 32,000 35.000 32,000 4642 Reps & ltaaa rice -Sod 884 300 1,500 800 4680 ' - & i nance- Equipment 7,982 5,500 8,900 8,000 4900 • • - Current Charges 1,304 200 300 200 - 4902 Innate Meals -0- -0- 5,300 5,500 5210 Gas & Oil 6,345 5,500 4,811 5,500 5220 Tires & Batteries 679 700 700 700 - 5230 Uniforms 1,193 1,100 961 1,100 5240 Minor Eqi _parent . 3,418 3,500 3,500 3,500 6210 Capital 0w1ay-Buildings -0- -0- -0- 1,000 6310 Capital Outlay - Recreation -0- 18,000 17,888 19,050 6312 Capital Outlay -Other Improvements 3,000 -0- -0- -0- 6320 Capital Outlay-Landscaping 6,621 20,200 20,200 8,000 6410 Capital Outlay-Cemetery 2,777 3,200 2,904 -0- ,- 6420 Capital Outlay-Vehicles 374 -0- -0- 8,000 6480 Capital Outlay-Equipment 12.850 3.200 3.140 24.675 TOTAL PARKS AND RECREATION 356.276 395.176 396,890 452.931 - TOTAL PUBLIC WORKS 724 055 813.921 815.843 851.042 39 CITY OF CLERMONT, FLORIDA GENERAL FUND ECONOMIC ENVIRONMENT STATEMENT OF BUDGETED EXPENDITURES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 CHAMBER OF COMMERCE (01- 550 -558) 3401 Contract Services - Cleaning 1,290 1,300 1,300 1,300 4300 Electric & Gas Service 923 1,100 1,100 1,000 -- 4310 Water & Sewer Service 122 150 150 150 4320 Stormwater Service 69 65 65 65 4610 Repair & M®rterrmrce- Buildings 2,035 -0- 2,372 -0- ^ 4820 Labor Day Celebration 2,500 2,500 2,500 2,500 6480 Capital Outlay- Equipment -0- -0- -0- 6,500 8200 Contnbutions- General 2,180 z 000 2000 2,000 ^ TOTAL CHAMBER OF COMMERCE 9,119 Z115 9,487 13,515 — ECONOMIC DEVELOPMENT (01- 550 -559) 5400 Subscriptions & Dues 2695 2,200 z 200 2200 TOTAL ECONOMIC ENVIRONMENT 11.814 9.315 11.687 15.715 — 40 r CITY OF CLERMONT, FLORIDA GENERAL FUND HUMAN SERVICES STATEMENT OF BUDGETED EXPENDITURES r 1993 -94 [ CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 LAKE COMMUNITY ACTION AGENCY (01- 560 -569) 8200 Contnbutzons- General -0- 1,000 1,000 1,000 r- r r- r r r- rm 41 CITY OF CLERMONT, FLORIDA GENERAL FUND CULTURE/RECREATION STATEMENT OF BUDGETED EXPENDITURES 1993 -94 IA CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 COOPER MEMORIAL LIBRARY (01- 570 -571) 4310 Water & Sewer Service 769 600 1,200 1,000 4320 Stormwater Service 302 280 280 280 4500 Commercial Insurance 3,041 3,050 3,219 3,400 4610 Repair & Maintenance - Buildings 43 -0- -0- -0- 4641 Repair & Maintenance -Lawns 679 1,_190 1,200 1,200 - 7080 Debt Service- Library 7,855 7,700 7,611 7,400 8200 Contributions- General 52700 58,991 58.991 71,891 TOTAL COOPER MEMORIAL LIBRARY 65,389 71,821 72,501 85,171 SOUTH LAKE ARTS COUNCIL (01- 570-573) - 3400 Contract Services - Performance Fees 9,617 9,950 9,950 9,950 3403 Contract Services- Secretarial 1,999 2000 2,000 2,000 4200 Postage & Freight -0- 200 200 200 4710 Printing -0- 200 1,000 200 4810 Promotion Fees 555 1,200 600 1,200 4900 Other Current Charges 3 L450 6,500 I.450 TOTAL SOUTH LAKE ARTS COUNCIL 15,535 15,000 20,250 15,000 RECREATION PROGRAMS (01- 570 -579) 4900 Other Current Charges 1.741 2000 2000 2.000 r, TOTAL CULTURE/RECREATION 82665 1 94.751 102171 TOTAL F. PENDITURES-GGENERAL FUND 2,254,821 .2457,108 2,472217 2519,054 '-" r-, 42 r r l L r INFRASTRUCTURE FUND The infrastructure rand accounts for the proceeds of the Local Government Infrastructure Sales Tax approved c" by the residents of Lake County in 1987. The proceeds and interest approved thereto, are restricted by law to be used only for the construction, reconstruction or improvement of public facilities. The Local Government Infrastructure Sales Tag proceeds are primarily budgeted for the debt service on a loan obtained to fund the development of the Palatlakaha Recreation Area r and other projects funded out of the Building Construction Fund. r 1 c 17 43 CITY OF CLERMONT, FLORIDA INFRASTRUCTURE FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 REVENUES Taxes 324504 325,000 332,000 357,000 Miscellaneous 44 500 450 500 TOTAL REVENUES 324548 325,500 332,450 357,500 EXPENDITURES Public Works 64.807 23.000 31,873 31338 TOTAL EXPENDITURES 64,807 23,000 31,873 31,338 OTHER FINANCING USES Transfer to General Fund -0- 4,200 4,100 4,050 Transfer to 1989 Sales Tax Bond Fund 250,521 248,342 249,242 251,217 Transfer to Building Construction Fund -0- 61,629 61.629 -0- TOTAL OTHER FINANCING USES 50.521 314.171 314.971 255.267 TOTAL EXPENDITURES & OTHER FINANCING USES 315,328 337,171 346,844 286,605 EXCESS OF '— OVER(UNDER)EXPENDITURES & OTHER FINANCING USES 11,220 (11,671) (14,394) 70,895 BEGINNING RESERVES 11.550 11, 671 22,770 8,376 ENDING RESERVES 11 770 -0- 8,376 79,271 "' 45 CITY OF CLERMONT, FLORIDA INFRASTRUCTURE FUND STATEMENT OF BUDGETED REVENUES 1993 -94 GTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 TAXES (12 -310): 312 -1201 Local Option Sales Tar 326,504 325,000 332,000 357,000 MISCELLANEOUS (12 -360): 361 -6100 Interest 44 500 450 500 TOTAL REVENUE 326.548 325.500 332450 357,500 — — 46 CITY OF CLERMONT, FLORIDA INFRASTRUCTURE FUND STATEMENT OF BUDGETED EXPENDITURES 1993 -94 L 4 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 199344 PUBLIC WORKS TRANSPORTATION (12- 540 -541). 6330 Capital Outlay- Streets /Sidewalk -0- 10,000 10,000 12,000 PARKS AND RECREATION (12- 570 -572), 6210 CapztalOutlay- Buzldings 3,650 -0- 6,873 -0- - 6310 Capital Outlay- Recreation 61,157 -0- -0- 19,338 6312 Capital Outlay -Other Improvement -0- 13.000 15,000 -0- TOTAL PARKS AND RECREATION 64.807 13,000 21,873 19,338 TOTAL PUBLIC WORKS 64.807 . 23,000 31,873 31,338 47 r r r r r r r r 1989 SALES TAX BOND FUND I" The 1989 Sales Tax Bond Fund accounts for the accumulation of funds and payment of Debt Service pertaining to the 1989 Sales Tax Revenue Bond. The City's share of the Local Government Infrastructure r Surtax has been pledged to pay the 1989 Sales Tax Bond Debt Service. A portion of the surtax revenue is transferred to the Sales Tax Bond Fund monthly. r r r r r r r 49 CITY OF CLERMONT, FLORIDA 1989 SALES TAX BOND FUND "-* STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 ___1992-93 1993 -94 REVENUES Miscellaneous 3,548 4,000 3,100 3,000 ... OTHER FINANCING SOURCES Transfer from Infrastructure Fund 250,521 248.342 249,242 251,217 TOTAL REVENUE AND OTHER FINANCING SOURCES 254,069 252,342 252,342 254,217 EXPENDITURES Debt Service 254.590 252342 252342 254,217 EXCESS OF REVENUES & . . . OTHER FINANCING SOURCES OVER(UNDER)EXPENDITURES (521) -0- -0- -0- BEGINNING RESERVES 521 -0- -0- -0- ENDING RESERVES -0- -0- -0- -0- fi— .� 51 CITY OF CLERMONT, FLORIDA 1989 SALES TAX BOND FUND STATEMENT OF BUDGETED REVENUES 1993 -94 F1 CTUAL BUDGET ESTIMATED BUDGET 991 -92 1992 -93 1992 -93 1993 -94 MISCELLANEOUS (21- 360): 361 -6100 Interest 3,548 4,000 3,100 3,000 52 CITY OF CLERMONT, FLORIDA 1989 SALES TAX BOND FUND STATEMENT OF BUDGETED EXPENDITURES 1993-94 L CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 .- DEBT SERVICE (21 -580) 582 -7062 Debt Service 253,022 250,342 250,342 252,217 582 -7310 Paying Agent Fees 1,568 2000 2000 2000 TOTAL DEBT SERVICE 25� 252342 252342 254,217 53 C C C C C C UTILITY FUND The Utility Fund accounts for the provision of water and sewer services to the residents of the City. All r: activities necessary to the provision of these services are accounted for in this fund, including but not limited to administration, plant and line maintenance. C C C C C C C C 55 CITY OF CLERMONT, FLORIDA UTILITY FUND SCHEDULE OF GROSS PROFIT - WATER & SEWER 1993 -94 L CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 r WATER Water Sales 439,981 435,000 438,000 440,000 - Operating Expenses 287.759 324.424 329.495 319,449 GROSS PROFIT 152,222 110,576 108,505 120,551 Non- Operating Revenue Connection Fees 7,983 7,500 8,700 8,500 Interest 39,807 40,500 28,000 28,000 Miscellaneous 4059 5,000 9,548 5,000 Transfers -In -0- 43,250 43,250 Z250 TOTAL 53,849 94250 89,498 48,750 - Non - Operating Expenses Capital Outlay 3Z837 53,825 89,307 212,030 Debt Service 99,556 98,900 98,900 87,900 Transfers-Out 44, 007 43, 700 41, 900 43,700 TOTAL 181.400 196.425 230.107 343,630 CASH INCREASE(DECREASE) 24,671 10.401 (32104) (174,329) DEBT SERVICE COVERAGE 1.52 1.11 1.09 1.37 SEWER Sewer Sales 682,941 695,000 694300 695,000 Operating Expenses 426,082 480,430 443,443 477.825 GROSS PROFIT 254859 214,570 252,857 217,175 ' Non- Operatzng Revenue Interest 47,634 49,000 34,400 34,400 Miscellaneous 3,282 3,500 3,200 3,500 Transfers -In -0- 17.750 17,750 17,750 TOTAL 50,916 70,250 55,350 55,650 Non - Operating Expenses Capital Outlay 57,342 2Z496 27,539 18,470 Debt Service 236.606 239, 450 239, 450 205, 200 TOTAL 293, 948 266,946 266,989 223,670 CASH INCREASE(DECREASE) 13,827 17,874 41.218 49.155 DEBT SERVICE COVERAGE 1.08 .89 1.05 1.05 OTHER Utility Fund Reserves Transfer to Building Construction Fund -0- 281,106 352,025 -0- , - COMBINED DEBT SERVICE COVERAGE 1.22 .96 1.06 1.15 57 P••• CITY OF CLERMONT, FLORIDA UTILITY FUND STATEMENT OF BUDGETED REVENUES, EXPENSES, AND CHANGES IN RESERVES 1993 -94 ACTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 REVENUES Charges for Services 1,130, 905 1,137, 500 1,143, 000 1,143,500 Miscellaneous 97,467 98,000 75,148 70.900 TOTAL REVENUES 1,228,372 1,235,500 1,218,148 1,214,400 OTHER FINANCING SOURCES Transfer from Utdnty Benefit Fee Fund -0- 25,000 25,000 25,000 Transfer from Capital Improvement Fund -0- 29,000 29, 000 -0- Transferr from 1988 Loan Proceeds Fund -0- 7,000 Z000 -0- TOTAL OT fIER FINANCING SOURCES -0- 61,000 61,000 25.000 TOTAL REVENUE & OTHER FINANCING SOURCES 1,228,372 1,294500 1,279,148 1,239,400 .. EXPENSES Water 425,152 477,149 517,702 619,379 Sewer 720.030 747,376 710,432 701.495 TOTAL EXPENSES 1,145,182 1,224,525 1,228,134 1,320,874 OTHER FINANCING USES Transfer to General Fund 44,007 43,700 41,900 43,700 Transfer to Budding Constnuctcon Fund -0- 281,106 352.025 -0- TOTAL OTHER FINANCING USES 44.007 324,806 393.925 43,700 TOTAL EXPENSES & 0777ERF1NANCING USES 1,189,189 1,549331 1.622059 1364574 EXCESS OF REVENUES & OTHER FINANCING SOURCES OVER ER) EXPENSES & FINANCING USES 39,183 (252,831) (342,911) (125,174) BEGINNING RESERVES 1,507,211 1,428,358 1,546,394 1,203,483 ENDING RESERVES 1,546,394 1,175,527 1,203,483 1,078,309 59 CITY OF CLERMONT, FLORIDA UTILITY FUND STATEMENT OF BUDGETED REVENUES 1993-94 F CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992-93 1993 -94 CHARGES FOR SERVICES (41 -340): 343 -4331 Water Sales 439,981 435,000 438,000 440,000 343 -4332 Water Tapping Fees 7,983 Z500 8,700 8,500 345 -4533 Sewer Service Sales 682,941 695, 000 696.300 695,000 TOTAL CHARGES FOR SERVICES 1,130,905 1,137,500 1,143,000 1,143,500 MISCELLANEOUS (41- 340 - 360): 343 -4336 Water -Other 6,059 5,000 4,500 5,000 343 -6100 Water - Interest 39,807 40,500 28,000 28,000 ^, 343 -6620 Reimbursement- Insurance -0- -0- 5,048 -0- 345- 4536 Sewer -Other 3,282 3,500 3,200 3,500 345 -6100 Sewer - Interest 47,634 49,000 34,400 34,400 345 -6621 Reihnbwsement -Other 685 -0- -0- -0- TOTAL MISCELLANEOUS 97,467 98,000 75,148 70,900 TOTAL REVENUE 1,224372 1,235,500 1,218.148 1,214,400 60 r ., CITY OF CLERMONT, FLORIDA UTILITY FUND `~ WATER DEPARTMENT STATEMENT OF BUDGETED EXPENSES 1993 -94 ACTUAL BUDGET ESTIMATED BUDGET 1991-92 1992 -93 1992 -93 1993 -94 ,- WATER (41 -530 -533), 1200 Salaries & Benefits 105,751 113,714 11Z586 118,714 2400 Workers Compensation 1,972 2,100 2,610 3,000 3100 Professional Services - Engineering 8,483 15,000 15,000 10,000 3120 Professional Services- Laboratory 7,533 7,000 5,500 7,000 3133 Professional Services -Water Study -0- 5,000 5,000 -0- 3200 Audit Fees 3,500 3,500 3,500 3,575 3402 Contract Services -Pest 50 150 150 150 "' 4000 Travel & Per Diem 1,763 1,500 900 1,500 4100 Telephone 4,845 5,100 5,000 5,100 4200 Postage & Freight 3,635 4,500 3,810 4,500 "' 4300 Electnc & Gas Service 54,355 55,000 47,163 50,000 4310 Water & Sewer Service 1,322 1,100 1,100 1,100 4320 Stormwater Service 108 110 110 110 4400 Rentals - Equipment 45 200 200 200 4500 Commercial Insurance 24,345 24,500 25,755 27,000 4610 Repair & Maintenance- Buildings 467 750 500 750 - 4620 Repair & Maintenance - Vehicles 844 1,500 1,500 1,500 4650 Repair & Maintenance - Meters 5,093 6,000 5,000 6,000 4660 Repair & Maintenance -Tanks -0- 3,000 2,259 129,000 4670 Repair & Maintenance- Systems 5,093 6,000 5,000 6,000 4680 Repair & Maintenance- Equipment 4,520 10,600 25,000 10,600 4800 Advertising 169 300 150 300 4940 Administrative Services 40,100 42,100 42,100 43,350 4950 Uncollectzble Accounts 352 750 750 750 5200 Operating Supplies 2,672 2,000 1,500 2,000 .. 5210 Gas & Oil 3,426 3,500 2,900 3,500 5220 Tires & Batteries 215 500 800 800 5230 Uniforms 374 600 331 600 -- 5240 Minor Equipment 1,987 3,000 2,500 3,000 5270 Chlonne 4,214 5,000 5,000 5,000 5400 Subscriptions & Dues 297 350 321 350 6210 Capital Outlay- Buildings -0- -0- -0- 4,000 6341 Capital Outlay -Water System -0- 53,500 80,500 72,030 6342 Capital Outlay -Water Inventory 9,592 -0- 10,000 10,000 -- 6420 Capital Outlay-Vehicle 4,580 -0- -0- -0- 6480 Capital Outlay-Equipment 23,665 325 207 -0- 7061 Debt Service -1988 Bond 99,556 98,900 98,900 -0- -- 7063 Debt Service -1993 Bond -0- -0- -0- 87,900 TOTAL WATER EXPENSES 425,152 477 517 702 619, 379 61 CITY OF CLERMONT, FLORIDA UTILITY FUND SEWER DEPARTMENT STATEMENT OF BUDGETED EXPENSES 1993 -94 L CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 - SEWER (41- 530 -535) 1200 Salaries & Benefits 160,850 174,600 161,112 182,700 2400 Workers Compensation 5,270 5,800 6,964 8,000 3100 Professional Services - Engineering 13,407 10,000 10,000 10,000 3120 Professional Services- Laboratory 10,817 11,000 9,000 11,000 -0- 3,500 3,500 -0- ,,,, 3134 Professional Services- Energy Study -0- -0- 350 350 3150 Professional Services - Immunizations 3200 Audit Fees 5,100 5,100 5,100 5,250 3402 Contract Services -Pest 50 150 150 150 4000 Travel & Per Diem 686 1,500 900 1,000 4100 Telephone 391 700 400 700 4200 Postage & Freight 3,740 4,500 3,800 4,500 ^, 4300 Electric & Gas Service 82,277 92,000 89,327 90,000 4310 Water & Sewer Service 1,304 1,100 1,100 1,100 4320 Stormwater Service 126 125 125 125 4400 Rentals - Equipment -0- 200 200 200 4500 Commercial Insurance 24,345 24,500 25,755 27,000 4610 Repair & Maintenance - Buildings 449 1,350 500 1,000 4620 Repair & Maintenance - Vehicles 1,165 1,000 1,500 1,200 4670 Repair & Maintenance - Systems 14,529 25,000 16,000 20,000 4680 Repair & Maintenance - Equipment 31,191 40,000 38,600 38,000 4800 Advertising -0- 700 300 700 4940 Administrative Services 55,100 57,855 57,855 59,600 4950 Uncollectible Accounts 1,080 1,000 1,000 1,000 ," 5200 Operating Supplies 1,554 6,000 1,500 2,000 5210 Gas & Oil 3,088 3,400 3,000 3,400 5220 Tires & Batteries 147 600 500 600 5230 Uniforms 448 600 264 600 5240 Minor Equipment 3,025 3,000 2,000 3,000 5270 Chlorine 946 2,000 1,320 1,500 5290 Laboratory Supplies 4,945 3,000 1,300 3,000 5400 Subscnptions & Dues 52 150 21 150 6340 Capital Outlay -Sewer System -0- 23,941 23,941 -0- 6420 Capital Outlay-Vehicles 4,580 -0- -0- -0- 6480 Capital Outlay-Equipment 52,762 3,555 3,598 18,470 7020 Debt Service -1972 Bond 137,050 140,550 140,550 -0- 7061 Debt Service -1988 Bond 99,556 98,900 98,900 -0- 7063 Debt Service -1993 Bond -0- -0- -0- 205,200 TOTAL SEWER EXPENSES 720,030 747,376 710,432 701, 495 62 r r r r r r E STORMWATER FUND l The Stormwater Fund accounts for the construction and maintenance of stormwater drainage systems within the City. The Stormwater Utility Fees are restricted in l that they may only be spent on stormwater drainage l projects. r r L r" r" r L 63 CITY OF CLERMONT, FLORIDA STORMWATER FUND STATEMENT OF BUDGETED REVENUES, EXPENSES, AND CHANGES IN RESERVES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 REVENUES Charges for Services 141,650 142,000 140,000 142,000 Miscellaneous 3,691 4,000 6,300 6,300 TOTAL REVENUES 145,341 146,000 146,300 148,300 OTHER FINANCING SOURCES Transfer From Capital Replacement Fund -0- -0- -0- 34,000 TOTAL REVENUES AND OTHER FINANCING SOURCES 145,341 146,000 146,300 182,300 EXPENSES 73,723 229,551 79,284 183,631 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER)EXPENSES 71,618 (83,551) 67,016 (1,331) BEGINNING RESERVES 71,874 149.586 143,492 210,508 ENDING RESERVES 143, 492 66,035 210,508 209,177 65 CITY OF CLERMONT, FLORIDA STORMWATER FUND STATEMENT OF BUDGETED REVENUES ., 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 , CHARGES FOR SERVICES (45 -340) 348 -4810 Stormwater Fees 141,650 142,000 140,000 142,000 MISCELLANEOUS (45 -360) 361 -6100 Interest 3,691 4.000 6,300 6,300 TOTAL REVENUES 145,341 146, 000 146,300 148,300 66 CITY OF CLERMONT, FLORIDA STORMWATER FUND STATEMENT OF BUDGETED EXPENSES 1993 -94 GTUAI. BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 STORMWATER (45 -530 -538) 1200 Salaries & Benefits 33,013 36,806 34,731 39,506 2400 Workers Compensation 1,317 1,500 1,743 2,000 — 3110 Professional Services - Engzneenng -0- -0- 1,843 -0- 3135 Professional Services- Stormwater Study -0- 150,000 -0- -0- 4500 Commercial Insurance 3,042 3,050 3,219 3,400 4620 Repair & Maintenance - Vehicles 815 1,400 732 850 4631 Repair & Maintenance- Streets 747 -0- 500 500 4680 Repair & Maintenance - Equipment 1,304 2,100 2,100 1,300 - 4900 Other Current Charges 4 -0- 800 -0- 4940 Administrative Services 28,400 29,820 29,820 30,700 4950 Uncollectzble Accounts 203 100 100 100 ' 5210 Gas & Oil 4,045 4,000 2,886 3,500 5220 Tires & Batteries 13 300 300 300 5230 Uniforms -0- 175 210 175 _ 5240 Minor Equipment -0- 300 300 300 6420 Capital Outlay-Vehicles -0- -0- -0- 94,000 ▪ 6480 Capital Outlay - Equipment 820 -0- -0- 7,000 TOTAL EXPENSES 73, 723 229,551 79, 284 183, 631 67 L L L E E L L L SANITATION FUND E The Sanitation Fund accounts for the provision of garbage and trash removal services to the residents of the City. All activities necessary to the provision of these services are accounted for in this fund. r r r r 11 E L 69 CITY OF CLERMONT, FLORIDA SANITATION FUND STATEMENT OF BUDGETED REVENUES, EXPENSES, AND CHANGES IN RESERVES 1993 -94 L CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992-93 1993.94 -- REVENUES Intergovernmental 10,019 9,100 8,300 9,100 Charges for Services 461,060 501,800 506,200 506,000 - Miscellaneous 15,850 15,000 16,200 16,000 TOTAL REVENUES 486,929 525,900 530,700 531,100 EXPENSES 423,343 512,409 623,975 574,094 — EXCESS OF REVENUES OVER(UNDER)EXPENSES 63,586 13,491 (93,275) (42,994) - BEGINNING RESERVES 206,297 257 549 269,883 176,608 ENDING RESERVES 269, 883 271, 040 17_ 13_ 71 CITY OF CLERMONT, FLORIDA SANITATION FUND STATEMENT OF BUDGETED REVENUES — 1993 -94 LA CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 INTERGOVERNMENTAL (49 -340) • ^, 344 -3771 County Grant - Recycling 10,019 9,100 8,300 9,100 CHARGES FOR SERVICES (49 -340) • — 344 -4435 Sanitation Service Fees 461,060 501,800 506,200 506,000 MISCELLANEOUS (49 -360): ^ 364 -6100 Interest 10,083 10,000 10,000 10,000 364 -6430 Recycled Matenals . 5,767 5,000 6,200 6,000 TOTAL MISCELLANEOUS 15,850 15,000 16,200 16,000 TOTAL REVENUES 48� 52� 530,700 531,100 ^ — — ^ 72 CITY OF CLERMONT, FLORIDA SANITATION FUND STATEMENT OF BUDGETED EXPENSES 1993 -94 C BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 _„ SANITATION (49- 530 -534) 1200 Salaries & Benefits 185,162 184,274 181,089 188,174 2400 Workers Compensation 15,154 16,500 20,023 23,000 ,^ 3200 Audit Fee 3,300 3,300 3,300 3,375 4200 Postage & Freight 3,474 3,600 3,728 3,800 4500 Commercial Insurance 10,650 10,600 11,267 11,800 4620 Repair & Maintenance - Vehicles 6,546 10,000 13,500 10,000 4680 Repair & Maintenance- Equipment 1,330 900 1,128 1,200 4800 Advertising -0- 100 50 100 - 4900 Other Current Charges 28 300 300 300 4930 Garbage Disposal Fees 101,986 162,500 153,000 216,000 4931 Compost Disposal Fees 5,000 10,000 10,000 10,000 4940 Administrative Services 21,800 22,890 22,890 23,600 4950 Uncollectible Accounts 1,464 600 600 600 4990 Depreciation 23,460 26,000 23,460 26,000 5210 Gas & Ocl 15,038 15,000 13,000 15,000 5220 Tires & Batteries 11,364 13,000 8,000 13,000 5230 Uniforms 1,554 1,345 890 1,345 5240 Minor Equipment 504 500 750 500 6420 Capital Outlay-Vehicles -0- 6,500 6,500 7,800 -- 6480 Capital Outlay- Equipment 15.529 24,500 150.500 18,500 TOTAL EXPENSES 423,343 512,409 623,975 574,094 rA r 73 r r r r r r CEMETERY PERPETUAL CARE FUND r The Cemetery Perpetual Care Fund accounts for the sale of lots in the City cemetery. The lot sales must be maintained in the Cemetery Fund, however, interest is F transferred to the General Fund to defray the cost of cemetery operation and maintenance. r r r r r r r r 75 CITY OF CLERMONT, FLORIDA CEMETERY PERPETUAL CARE FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES 1993 -94 C BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993-94 REVENUES Miscellaneous 20,298 19,000 17,700 17,200 OTHER FINANCING USES Transfer to General Fund 8,598 12, 000 7200 7.200 ▪ E XCESS OF REVENUES OVER(UNDER)EXPENSES 11,700 7,000 10,500 10,000 • B EGINNING RESERVES 173.970 181.020 185.670 196.170 ▪ ENDING RESERVES 185,670 188,020 196170 206,170 r., r- r.. 77 CITY OF CLERMONT, FLORIDA CEMETERY PERPETUAL CARE FUND STATEMENT OF BUDGETED REVENUES 1993 -94 CTUAL BUDGET ESTIMATED BUDGET 1991 -92 1992 -93 1992 -93 1993 -94 MISCELLANEOUS (61 -360): 361 -6105 Interest 8,598 9,000 7,200 7,200 ^` 364 -6411 Cemetery Lot Sales 11,700 10,000 10,500 10.000 TOTAL REVENUES 20.298 19 000 17 700 17,200 — 78 C C r C SCHEDULES C C Schedules are presented to provide support or additional data for various components of the budgeted C revenue and expenditure statements. C E E C L_ E r C CJ C C C r CITY OF CLERMONT, FLORIDA GENERAL FUND r CITY MANAGER SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 r FUND r ITEM ACCOUNT AMOUNT SOURCE r Car 01- 510 -512 -6420 $ 12,000 General r m r r r r r r r r r 79 [1 CITY OF CLERMONT, FLORIDA- GENERAL FUND PLANNING & ZONING SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES -� 1993 -94 [I FUND ITEM ACCOUNT # AMOUNT , _� Carpet " 01-510-515-6210 $' 1,800 General :1 Personal Computer 01- 510 -515 -6480 $ 2,700 General Copier 01 -510- 515 -6480 .2,500 General $ 5,200 :1 :1 80 CITY OF CLERMONT, FLORIDA GENERAL FUND Po POLICE SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 FUND p- ITEM ACCOUNT # AMOUNT SOURCE Police Impact Fee ($2,500) Police Cars (2) 01- 520 - 521 -6420 $ 29,794 General ($27,294) Shotguns (2) 01- 520 - 521 -6480 $ 400 General Overhead Projector 01- 520 -521 -6480 325 General Cellular Phones (2) 01 -520- 521 -6480 298 General Word Processor 01- 520 - 521 -6480 300 General Transcriber 01- 520 -521 -6480 397 General Portable Radios (2) 01- 520 -521 -6480 1,402 General Shoulder Microphones (7) 01- 520 -521 -6480 413 General Lateral Filing Cabinet 01- 520 - 521 -6480 523 General Lightbars, Sirens & Speakers (2) 01- 520 -521 -6480 1,552 General $ . 5, 610 r- r- r r- 81 1 CITY OF CLERMONT, FLORIDA 1 GENERAL FUND FIRE SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 1 FUND ITEM ACCOUNT # AMOUNT SOURCE Fire Impact Fee ($2,500) Replacement Hose 01- 520 - 522 -6480 $ 4,600 General ($2,100) 1 Turn Out Gear (6 sets) 01 -520- 522 -6480 4,800 General Communication Equipment 01- 520 -522 -6480 2,625 General Vehicle Emergency Warning Equipment 01- 520 -522 -6480 815 General $ 12,840 1 1 1 1 1 1 '1 1 I 1 1 f 82 CITY OF CLERMONT, FLORIDA GENERAL FUND r: CHAMBER OF COMMERCE SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 FUND ITEM ACCOUNT # AMOUNT SOURCE c Office Equipment 01- 550- 558 -6480 $ 4,000 General - Tables (10) & Chairs (50) 01- 550 - 558 -6480 2,500 General 6,500, - _ _ c a L i . o - . _ 83 0 CITY OF CLERMONT, FLORIDA_ GENERAL FUND PUBLIC WORKS 0 SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES - 1993 -94 0 FUND ITEM _ ACCOUNT # AMOUNT SOURCE a Mobile Radios (1) 01- 540 -541 -6480 $ 450 General D YMCA Building Painting 01- 570 -572 -4610 $ 1,750 General Eighth St. Fishing Pier Washing /Painting 01- 570 -572 -4610 _1,800 General $ 3,550 Kehlor Park Clubhouse Floor Replacement 01 -570- 572 -6210 $ 1000 General Rec Impact D Bishop Field Fee ($15,000) Sport Poles 01 -570- 572 -6310 $ 199.0500 General ($4,050) :1 General Landscaping 01 -570- 572 -6320 $ 8,000, General D Light Pick -Up Truck (Master Gardener) 01- 570 -572 -6420 $ 8,000 General rl Tools for Master Gardener :1 (Truck Topper, Hand Tools, Hedger, Edger, Sprayer, :1 Weed Eater, Spreader, Mower) 01- 570 -572 -6480 2,375 General Weedeater 01- 570 -572 -6480 400 General Tractor Mid Mower w/ Deck (50 %) 01 -570- 572 -6480 7,000 General (� Farm Tractor L! w/ 6' Bush Hog (50 %) 01- 570 -572 -6480 14,900 General r $ 24,675 84" l c CITY OF CLERMONT, FLORIDA INFRASTRUCTURE FUND r SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 FUND ITEM ACCOUNT # AMOUNT SOURCE I Sidewalk Construction 12 -540- 541 -6330 $ 12,000 Infrastructure Rehlor Park Relighting L. Tennis Courts 12- 570 - 572 -6310 $ 12,092 Infrastructure Shuffle Board Crts (10) 12 -570- 572 -6310 7,246 Infrastructure I " $ 19,338 E E E E E r r r: r E r: 85 CITY OF CLERMONT, FLORIDA UTILITY FUND SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 FUND ITEM ACCOUNT # AMOUNT SOURCE Water Tank (500,000 Gal) Repairs 41 -530- 533 -4660 $ 126,000 Utility Demolition of Well Houses at Lake Ave. & Highland Ave. 41- 530 - 533 -6210 $ 4,000 Utility Disston Ave. 8" Water Main 41- 530 -533 -6341 18,000 Utility Bloxam /Minnehaha Ave. 12" Water Main 41- 530 - 533 -6341 54,030 Utility $ 72,030, Water Inventory 41- 530 -533 -6342 $ 10,000, Utility Farm Tractor w/ 6' Bush Hog 41 -530- 535 -6480 $ 14,900 Utility Core Drill w /Bit 41- 530 -535 -6480 2,070 Utility ^� Gas Detector 41 -530- 535 -6480 1,500 Utility $ 18,470 86 E r " CITY OF CLERMONT, FLORIDA STORMWATER FUND F " SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES l 1993 -94 7 FUND ITEM ACCOUNT # AMOUNT SOURCE Capital Replacement ($34,000) Street Sweeper 45 -530- 538 -6420 $ 94,000 Stormwater ($60,000) f^ Tractor Mid Mower w /Deck (50 o) 45 -530- 538 -6480 $ 7,000 Stormwater E F" E F" F' E r 87 CITY OF CLERMONT, FLORIDA SANITATION FUND SCHEDULE OF BUDGETED CAPITAL OUTLAY EXPENDITURES 1993 -94 FUND ITEM ACCOUNT ,# AMOUNT SOURCE Back -Up Sensors (3) 49- 530 -534 -6420 $ 7,800 Sanitation Trailer 49- 530 -534 -6480 $ 3,000 Sanitation Baler (1992 -93 Carryover) 49- 530 -534 -6480 15,500 Sanitation $ 18,500 mmq 88 m. m. CITY OF CLERMONT, FLORIDA CLASSIFICATION /PAY GRADE SCHEDULE m. 1993 -94 .. HOURLY ANNUAL CLASSIFICATION GRADE RANGE RANGE Clerk /Typist 3 5.36 - 7.81 11,149 - 16,245 Refuse Collector 3 5.36 - 7.81 11,149 - 16,245 Maintenance Worker I 3 5.36 - 7.81 11,149 - 16,245 ▪ Equipment Operator 3 5.36 - 7.81 11,149 - 16,245 Receptionist /Records Clerk 6 6.21 9.05 12,917 - 18,824 Automotive Service Worker 6 6.21 - 9.05 12,917 - 18,824 Maintenance Worker II 6 6.21 - 9.05 12,917 - 18,824 Refuse Driver /Collector I 6 6.21 - 9.05 12,917 - 18,824 • Communications Specialist 7 6.52 - 9.50 13,562 - 19,760 Master Gardener 8 6.85 - 10.22 14,248 - 21,258 •• Cemetery Caretaker 8 6.85 - 10.22 14,248 - 21,258 Parks Crew Leader 8 6.85 - 10.22 14,248 - 21,258 Meter Maintenance Worker 8 6.85 - 10.22 14,248 - 21,258 Wastewater Treatment Plant Operator - Trainee 8 6.85 - 10.22 14,248 - 21,258 Utilities Maintenance Mechanic 8 6.85 - 10.22 14,248 - 21,258 Staff Assistant - Records 9 7.19 - 10.46 14,955 - 21,757 Staff Assistant 9 7.19 - 10.46 14,955 - 21,757 Animal Control /St. Sign Technician 9 7.19 - 10.46 14,955 - 21,757 Refuse Driver /Collector II 9 7.19 - 10.46 14,955 - 21,757 Accounting Clerk 10 7.55 - 11.00 15,704 - 22,880 Communications Supervisor 10 7.55 - 11.00 15,704 - 22,880 Utility Billing Clerk I 10 7.55 - 11.00 15,704 - 22,880 Water Treatment Specialist 11 7.93 - 11.56 16,494 - 24,045 Wastewater Treatment Mil Plant Operator - C 11 7.93 - 11.56 16,494 - 24,045 Administrative Assistant/ Deputy City Clerk 12 8.33 - 12.47 17,326 - 25,938 Chief Accounting Clerk 12 8.33 - 12.47 17,326 - 25,938 Utility Billing Clerk II 12 8.33 - 12.47 17,326 - 25,938 .- Planning /Zoning Specialist 12 8.33 - 12.47 17,326 - 25,938 Fleet Mechanic 12 8.33 - 12.47 17,326 - 25,938 Police Officer 14 9.19 - 13.39 19,115 - 27,851 Code Enforcement Officer 15 9.65 - 14.07 20,072 - 29,266 89 CITY OF CLERMONT, FLORIDA CLASSIFICATION /PAY GRADE SCHEDULE 1993 -94 HOURLY ANNUAL CLASSIFICATION GRADE RANGE RANGE Police Investigator 15 9.65 - 14.07 20,072 - 29,266 Chief Mechanic 15 9.65 - 14.07 20,072 - 29,266 7 Streets Foreman 15 9.65 - 14.07 20,072 - 29,266 Li Distribution Crew Chief 15 9.65 - 14.07 20,072 - 29,266 Chief Utilities Maintenance !l Mechanic 15 9.65 - 14.07 20,072 - 29,266 Police Sergeant 16 10.13 - 14.76 21,070 - 30,701 71 Sanitation Supervisor 16 10.13 - 14.76 21,070 - 30,701 L Chief Investigator 17 10.64 - 15.50 22,131 - 32,240 Public Works Supervisor 19 11.73 - 17.10 24,398 - 35,568 fl Utilities Supervisor 19 11.73 - 17.10 24,398 - 35,568 E n lJ 'J 90 71 I ` f] CITY OF CLERMONT, FLORIDA SCHEDULE OF APPROVED POSITIONS BY DEPARTMENT n 1993 -94 a 1992 -93 1993 -94 Full -Time o General Fund City Manager 2.00 2.00 Finance 5.00 5.00 a Planning & Zoning 3.00 3.00 Police - Officers 17.00 17.00 n - Other 7.00 7.00 Public Works - Transportation 5.31 5.31 - Animal Control .50 .50 E - Parks & Recreation 10.50 11.50 - Other Physical Environment 3.00 3.00 r] Total General Fund - Full -Time 53.31 54.31 o Utility Fund Water 4.34 4.34 Sewer 6.34 6.34 a Total Utility Fund - Full -Time 10.68 10.68 EJ Stormwater Fund 1.35 1.35 Sanitation Fund 8.66 8.66 fl Total Full -Time 74.00 75.00 r] Part -Time r General Fund Planning & Zoning 1.00 1.00 Police 2.00 2.00 fl Total General Fund 3.00 3.00 Stormwater Fund 1.00 1.00 Li Total Part -Time 4.00 4.00 O a r 91 DEPARTMENT HEAD SALARIES 1994 Proposed Current Proposed Public Services Director 50,156 52,693 Police Chief 47,060 49,441 Planning Director 37,853 39,575 Finance Director 47,200 49,588 City Manager 57,000 59,884