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Annual Budget (1988 - 1989)CITY OF CLERMONT, FLORIDA BUDGET OCTOBER 1, 1988 - SEPTEMBER 30, 1989 SEPTEMBER 1, 1988 CITY COUNCIL Robert A. Pool, Mayor Harold Turville, Mayor Pro Tem Lester Cole Ann Dupee Richard Huff CITY ADMINISTRATION Wayne Saunders, City Manager Leonard H. Baird, Jr., City Attorney Joseph E. Van Zile, Finance Director/City Clerk James J. McAllister, Planning Director Preston Davis, Utility Director Robert E. Smythe, Public Works Director/Fire Chief Prentice Tyndal, Chief of Police John Springstead, City Engineer CITY OF CLERMONT BUDGET 1988-89 TABLE OF CONTENTS Budget Message 1 Budget Tables: Table I Combined Statement of Budgeted Revenues, Expenditures and Changes in Reserves 6 Table II Statement of Capital Outlay Expenditures 7 Table III Job Classification and Pay Grade 10 General Fund Statement of Budgeted Revenues, Expenditures and Changes in Reserves 11 Statement of Budgeted Revenues 12 Statement of Budgeted Expenditures by Department: Administration 13 Police 15 Fire 16 Public Works 17 Special Activities 19 Local Government Infrastructure Fund Statement of Budgeted Revenues, Expenditures and Changes in Reserves 20 Statement of Budgeted Revenues 21 Statement of Budgeted Expenditures 22 Utility Revenue Fund Statement of Budgeted Revenues, Expenditures and Changes in Reserves 23 Statement of Budgeted Revenues 24 Statement of Budgeted Expenses by Department -Water 25 Statement of Budgeted Expenses by Department -Sewer 26 CITY OF CLERMONT BUDGET 1988-89 TABLE OF CONTENTS Sanitation Fund Statement of Budgeted Revenues, Expenses and Changes in Reserves 27 Statement of Budgeted Revenues 28 Statement of Budgeted Expenses Cemetery Perpetual Care Fund 29 Statement of Budgeted Revenues, Expenditures and Changes in Reserves 30 Statement of Budgeted Revenues 31 i CITY OF CLERMONT P.O. BOX 219 • CLERMONT, FLORIDA 32711 • PHONE 904/394-4081 September 1, 1988 Dear Mayor and Council Members: I am pleased to present the proposed Budget for Fiscal Year 1989. The budget document is an important policy statement adopted annually by the City Council which controls the level of services the City will provide for its citizens during the upcoming year. The proposed budget for 1989 is being submitted with no proposed Increases in ad valorem taxes or service rates. The total expendi- tures for all funds is $3,617,788. The following is an analysis of each major fund: I. GENERAL FUND The City of Clermont General Fund provides the following services to the residents of the City: Police Protection Streets and Sidewalks Street Lighting Fire Protection Animal Control Planning and Development Special Activities Parks and Beautification Recreation Facilities Recreation Programs Cemetery Vehicle Maintenance Code Enforcement Administration GENERAL FUND REVENUES are projected to be $1,799,641 for Fiscal Year Tye This is an increase of 10.7% from the i988 fiscal year revenues. The projected increase in the Ad Valorem Tax Revenue for 1989 is $15,000, based on retaining the same millage rate of 2.429. Other increases are in the State and Local Option Gas Tax and the State One -Half Cent Sales Tax. The General Fund depends on approximately thirty sources of revenue, most of which the City has no control over. The Local Option Infrastructure Tax, which was adopted by the County last year, will take some of the burden off of the General Fund for the upcoming year. GENERAL FUND EXPENDITURES are proposed at S1,820,608, combined with the proposed transfer to the Capital Replacement Fund of $20,000 results in a total use of funds for next year in the amount of $1,840,608. This represents a decrease of approximately 4% from the 1987-1988 Fiscal Year Amended Budget, and only a 7.7% increase over the original adopted budget of Fiscal Year 1988. The proposed budget for Fiscal Year 1988-1989 includes funding for changes in personnel which include one (1) additional police officer, a part-time dispatcher in the Police Department, one (1) additional Service Worker for the Parks and Recreation Department and an increase in hours for the part-time Finance Department position. The General Fund has adequate reserves at this time, but as indicated In the proposed budget, a total of $30,967 must be appropriated as a transfer from reserves to fund the proposed 1988-1989 Fiscal Year Budget. While this transfer alone will not have a major adverse effect on the overall General Fund, continuance of this practice on an annual basis could rapidly deplete our reserves. We depend on our reserve funds not only for special projects, but also for generating investment income which for the current year is projected to be in excess of $100,000. It is important for the City to frequently analyze our major sources of revenue over which we have control and make appropriate adjustments to meet additional funding requirements for the future. The City now enjoys one of the lowest Ad Valorem rates in the County and our Utility Service Taxes and Franchise Fee Rates could be adjusted in the future in order to generate additional revenue. These are the only major sources of revenue over which the City has direct control. Therefore, we must carefully monitor the County and State's positions on other sources of revenue which are passed on to the municipalities. II. LOCAL GOVERNMENT INFRASTRUCTURE TAX FUND Last year Lake County adopted the Local Government Infrastructure Tax which we project will generate $285,000 in REVENUES for Fiscal Year 1989. These funds are restricted to infrastructure capital outlay, and we have proposed EXPENDITURES of $81,142 as indicated in Table II, Statement of Capital Outlay Expenditures. This additional revenue reduces the burden on the General Fund to provide for infrastructure needs within the General Fund. The Local Government Infrastructure Tax is a fifteen year tax and is estimated to generate in excess of four million dollars for the City of Clermont. We are now developing a five year Capital Outlay Requirement Plan as part of the City's Comprehensive Plan. Once our capital needs are identified and the costs projected, the City should consider bonding funds to complete the various projects, with repayment coming from the Infrastructure Tax monies. At the same time, sufficient money should be left in the fund to pay for annual infrastructure needs. III. UTILITY FUND The Utility Fund is comprised of two major areas, water service and sewer service. The City is currently providing potable water and sewer service to over 2,800 customers. THE PROJECTED REVENUES FOR THE UTILITY FUND for 1989 are $1,146,800. T ese revenues are based on retaining the current rates in effect for both water and sewer. Other sources of funds utilized include $345,000 from the refinanc- ing of our three Farmers Home Bond Issues which was accomplished in 1988, $20,619 appropriated from the Improvement, Repair and Replace- ment Fund, and $63,000 from the Capital Improvement Fund. These additional sources of revenue are to be used for Capital Outlay items 2 as outlined in the Water and Sewer Section, Table II, Statement of Capital Outlay Expenditures. EXPENDITURES FOR THE UTILITY FUND are budgeted at $1,451,229. This Included $466,969 in Capital Outlay Expenditures, the largest of which are water main replacements scheduled for Montrose Street and M1nnehaha Avenue and an air diffusion system for our lift stations to eliminate the odor problem we have been experiencing. The 1988 refinancing of our Farmers Home Bond Issues under their discount program generated the funds mentioned above which enabled us to undertake these needed capital items without having an adverse effect on our Utility Fund Reserves. The Utility Fund is in good financial condition at this time with ade- quate reserves. The current budget projects an excess in revenues over expenditures of $124,190, which will be added to the reserves for future use. A major concern in our Utility Fund is to be able to provide services as the City expands to newly annexed areas. A master plan for the service area east of U.S. 27 should be undertaken in the near future so we will be prepared for expansion when it takes place in that area. We must carefully monitor projections for growth around the City and be prepared to serve these developments as needed. IV. SANITATION FUND The Sanitation Fund provides garbage and trash service for the City. SANITATION FUND REVENUES are projected to be $284,000 for 1989 based on retaining t e same service rate charged this year. Total SANITATION FUND EXPENDITURES are budgeted at $264,809. The landfill charges assessed y the County continue to increase on an annual basis, and are proposed to increase in 1989 by approximately 10%, with dramatic increases during the succeeding years. Although the Sanitation Fund for 1989 indicates an excess of revenues over expenditures of $19,191, you must remember that no allowance for depreciation is shown in the budgeted expenditures, and sanitation fund equipment replacement is expensive. Our current fee schedule has been in effect since October 1985, and we are one of the few remaining cities that offers rear yard pickup. When questioned in 1985, our residents voted to pay a higher fee to keep this service. This will probably be the last year the City will be able to enjoy the 1985 rate. In all likelihood a rate increase will be necessary next year in order for the fund to continue to operate without a loss. The Sanitation Fund is an Enterprise Fund and should operate independently from any other City funds. V. CEMETERY PERPETUAL CARE FUND All receipts from the sale of cemetery lots are deposited into this restricted fund, whose earnings may be used only for the upkeep and maintenance of the cemetery. Projected revenues in this fund for 1989 total $16,500, with a proposed transfer to the General Fund of $10,000 for cemetery maintenance. This will result in an approximate $6,500 increase in the Cemetery Fund Reserves. 3 VI. BUDGET ISSUES The following budget issues have been discussed in Workshop Meetings with the City Council and have been included in this proposed budget: A. City Pay Plan which includes a 4.5% cost of living Increase for all City employees, to be effective October 1, 1988 and a revised Job Classification and Pay Grade Schedule which are included in Table III, which includes a two pay grade adjustment for new and existing police officers and a three pay grade adjustment for new and existing police d1s- patcher positions B. Capital Expenditures for all funds as outlined in Table II C. An Ad Valorem Millage Rate of 2.429 D. Contribution to Cooper Memorial Library of $46,000 The following budget issues have been discussed with the City Council but funding has not been included in the proposed budget. These items should be addressed during Fiscal Year 1988-1989: A. Master Water and Sewer Plan for the service area east of U.S. 27 B. The development of the Twelfth Street Recreation Site, and possible purchase of the adjoining five acre parcel C. The construction of the proposed force main and flow equalization tank for transferring sewage from the east side of town to the treatment plant. Engineering plans will be completed within a few months, and con- struction of this project should be based upon projected development in that area D. Bonding of a portion of the projected receipts from the Local Government Infrastructure Tax Fund to proceed with projects under the City's Five Year Capital Outlay Plan E. A Solid Waste Recycling Program, either in conjunction with the County Program or as a separate City Program CONCLUSION The overall financial condition of the City of Clermont is good. It is important for us to realize that we are approaching a time of unprecedented growth in the history of Clermont. The proposed Western Extension of the East-West Expressway connecting to the 4 Florida Turnpike, which will have a new interchange approximately six (6) miles from the Clermont City Limits will make the Clermont area very attractive as a residential community to serve the greater Orlando area. We must continuously monitor the level and affordability of the services the City provides, and at the same time try to anticipate the future needs of our residents and prepare for the future. Consistently the City has followed a conservative approach with our budgeting and planning. We must continue along this line and be consistent with our long range planning to ensure that the City's future economic condition remains healthy so we can provide the level of services our citizens desire at a cost that is affordable. Respectfully submitted, CITY OF CLERMONT WAYNE SAUNDERS City Manager WS/jmb 5 BUDGET TABLES CITY OF CLERMONT 1988-89 BUDGET COMBINED STMT OF BUDGETED REVENUES, EXPENDITURES & CHANGES IN RESERVES TABLE I LOCAL GONV CEMETERY GENERAL INFRA ENTERPRISE PERP CARE FUND FUND FUNDS FUND TOTAL REVENUES TAXES 11001,600 285,000 1,286,600 LICENSES & PERMITS 22,500 22,500 INTERGOVERNMENTAL 522,519 522,519 CHARGES FOR SERVICES 90,810 1,335,800 1,426,610 FINES & FORFEITURES 30,800 30,800 MISCELLANEOUS 131,412 500 95,000 16,500 243,412 TOTAL REVENUES 1,799,641 285,500 1,430,800 16,500 3,532,441 TRANSFERS -IN TRANSFER FROM OTHER FUNDS 10,000 428,619 438,619 TOTAL REVENUES & TRANSFERS -IN 1,809,641 285,500 1,859,419 16,500 3,971,060 EXPENDITURES ADMINISTRATION 401,148 401,148 POLICE 655,698 655,698 FIRE 55,504 55,504 PUBLIC WORKS 639,353 81,142 720,495 SPECIAL ACTIVITIES 68,905 68,905 WATER 698,469 698,469 SEWER 752,760 752,760 SANITATION 264,809 264,809 TOTAL EXPENDITURES 1,820,608 81,142 1,716,038 3,617,788 TRANSFERS -OUT TRANSFER TO OTHER FUNDS 20,000 10,000 30,000 TOTAL EXPENDITURES & TRANSFERS -OUT 1,840,608 81,142 1,716,038 10,000 3,647,788 EXCESS OF REVENUES & TRANSFERS -IN OVER(UNDER) EXPENDITURES & TRANSFERS -OUT (30,967) 204,358 143,381 6,500 323,272 BEGINNING RESERVE 1,234,297 5,075 1,338,505 137,420 2,715,297 ENDING RESERVE 1,203,330 209,433 1,481,886 143,920 3,038,569 0 CITY OF CLERMONT 1988-89 BUDGET STATEMENT OF CAPITAL OUTLAY EXPENDITURES TABLE II DEPARTMENT AMOUNT FUNDING SOURCE CITY MANAGEMENT Equipment-(01-510-512-6480) Computer Hardware/Software 3,200 General Fund FINANCE Equipment-(01-510-513-6480) Calculator 150 General Fund PLANNING Equipment-(01-510-515-6480) Computer Hardware/Software 4,200 General Fund Desk 450 General Fund POLICE Vehicles-(01-520-521-6420) Police Cars-3 38,581 General Fund Equipment-(01-520-521-6480) Computer Software 4,250 General Fund Mobile Radios-2 2,886 General Fund Light Bar-1 450 General Fund Siren and Yupper-1 350 General Fund PA Sound System 205 General Fund Vehicle Lights and Sirens-2 900 General Fund VHS Video Camcorder 1,600 General Fund Semi -Automatic Revolvers 7,365 General Fund Six KEL-Mag Lights-4 210 General Fund Chair-1 215 General Fund Shotgun W/Tear Gas Launcher-1 150 General Fund Crime Scene Kit-1 538 General Fund Voice Activated Headsets-3 210 General Fund Paper Shreader-1 200 General Fund Lockers-3 220 General Fund 19,749 FIRE Equipment-(01-520-522-6480) Base Remote Control Console(25%) 500 General Fund h CITY OF CLERMONT 1988-89 BUDGET STATEMENT OF CAPITAL OUTLAY EXPENDITURES TABLE II CONT. DEPARTMENT AMOUNT FUNDING SOURCE PUBLIC WORKS -OTHER GENERAL GOVERNMENT Equipment-(01-530-539-6480) Base Remote Control Console(25%) 500 General Fund Ice Machine 2,000 General Fund Computer Hardware/Software 3,700 General Fund Printer 650 General Fund 6,850 PUBLIC WORKS -TRANSPORTATION Streets & Sidewalk-(01-540-541-6330) Street Reclamite Project 35,000 General Fund Streets & Sidewalk-(32-540-541-6330) Street Overlay (Disston/Almond to Minnehaha) 9,018 Local Govt Infra Fund Sidewalk (Pitt Street from East Avenue to Disston) 25,000 Local Govt Infra Fund Reconstruct Almond to DOT 47,124 Local Govt Infra Fund .5, d(.,i 4 -ou PUBLIC WORKS & RECREATION Buildings-(01-570-572-6210) Jenkins Auditorium New Floor 3,000 General Fund Highlander Hut New Floor 1,500 General Fund 4,500 Recreation-(01-570-572-6310) Bishop Field Fence 4,500 General Fund ?,-, I - - sc -3.,,c-- -r- (. I g--1 G: F Landscaping-(01-570-572-6320) Landscaping 5,000 General Fund Cemetery-(01-570-572-6410) Storage Room 4,800 General Fund Equipment-(01-570-572-6480) Tree Watering Trailer 2,000 General Fund 0 CITY OF CLERMONT 1988-89 BUDGET STATEMENT OF CAPITAL OUTLAY EXPENDITURES TABLE II CONT. DEPARTMENT WATER Water System-(41-530-533-6341) Water Main Replacement Universal Pipe Replacement Chlorinator Conversions Refill Standpipe Vehicles-(41-530-533-6420) Truck Equipment-(41-530-533-6480) Pipe Fittings Base Remote Control SEWER Sewer System-(41-530-535-6340) Air Diffusion of Lift Stations Air Diffusion of Lift Stations Air Diffusion of Lift Stations Chlorinator Conversion c_.5, -3o -f 47)93c) Equipment-(41-530-535-6480) Base Remote Control Flow Equalization Basin Crane GRAND TOTAL FUND ANALYSIS: General Fund Local Government Infrastructure Fund Water and Sewer Fund 1988 Loan Proceeds Fund Capital Improvement Fund Improvement, Repair, Replacement Fund AMOUNT FUNDING SOURCE 34,350 1988 Loan Proceeds Fund 270,600 1988 Loan Proceeds Fund 6,500 1988 Loan Proceeds Fund 850 Water and Sewer Fund 312,300 8,000 Water and Sewer Fund 15,000 Water and Sewer Fund 250 Water and Sewer Fund 15,250 63,000 Capital Improvement Fund 20,619 179 IRR Fund 30,950 1988 Loan Proceeds Fund 2,600 1988 Loan Proceeds Fund 117,169 250 Water and Sewer Fund 14,000 Water and Sewer Fund 14,250 677,591 129,480 81,142 38,350 345,000 63,000 20,619 677,591 E CITY OF CLERMONT 1988-89 BUDGET JOB CLASSIFICATION/PAY GRADE TABLE III HOURLY ANNUAL CLASSIFICATION GRADE RANGE RANGE Service Worker I 5 4.71-7.17 9,797-14,914 Clerk/Typist I 5 4.71-7.17 9,797-14,914 Service Worker II 6 4.95-7.54 10,296-15,683 Clerk Typist II 6 4.95-7.54 10,296-15,683 Service Worker III 7 5.18-7.93 10,774-16,494 Clerk Typist III 7 5.18-7.93 10,774-16,494 Animal Control/Street Sign Tech. 8 5.44-8.32 11,315-17,306 Communications Dispatcher 8 5.44-8.32 11,315-17,306 Mechanic I 8 5.44-8.32 11,315-17,306 Wastewater Plant Operator 8 5.44-8.32 11,315-17,306 Crew Chief 9 5.73-8.76 11,918-18,221 Planning & Zoning Technician 10 6.02-9.16 12,522-19,053 Accounting Clerk 10 6.02-9.16 12,522-19,053 Wastewater Plant Operator II 10 6.02-9.16 12,522-19,053 Foreman 11 6.31-9.63 13,125-20,030 Admin. Assistant/Secreatary 12 6.66-10.15 13,853-21,112 Utility Billing/Service Clerk 13 7.01-10.66 14,581-22,173 Chief Mechanic 13 7.01-10.66 14,581-22,173 Senior Accounting Clerk 13 7.01-10.66 14,581-22,173 Chief Wastewater Plant Operator 13 7.01-10.66 14,581-22,173 Maintenance Mechanic 13 7.01-10.66 14,581-22,173 Supervisor 15 7.70-11.74 16,016-24,419 Police Officer 15 7.70-11.74 16,016-24,419 Police Corporal 16 7.89-12.30 16,411-25,584 Police Investigator 17 8.40-12.89 17,472-26,811 Police Sargent 17 8.40-12.89 17,472-26,811 MERIT SYSTEM: Each employee upon evaluation by his Department Head is eleigible for a merit increase on his or her anniversary date. In addition, employees who have been with the City five (5) years are eligible for an additional 1% per year merit in- crease annually on their anniversary date. Employees with ten (10) years of service, 2% per year. Employees with fifteen (15) or more years an additional 3% per year increase. Additional merit increases are not awarded when an employee has reached the upper limit of his pay grade. 10 GENERAL FUND CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES Actual Budget Estimated Budget 1986-87 1987-88 1987-88 1988-89 REVENUES TAXES 914,801 915,650 959,595 1,001,600 LICENSES & PERMITS 21,153 21,500 29,000 22,500 INTERGOVERNMENTAL 451,542 473,456 488,961 522,519 CHARGES FOR SERVICES 81,631 84,461 85,961 90,810 FINES & FORFEITURES 29,899 32,000 28,897 30,800 MISCELLANEOUS 103,145 97,912 123,563 131,412 TOTAL REVENUES 1,602,171 1,624,979 1,715,977 1,799,641 TRANSFERS -IN TRANSFER FROM CEMETERY PERPETUAL CARE FUND 8,431 8,000 9,850 10,000 TOTAL REVENUE & TRANSFERS -IN 1,610,602 1,632,979 1,725,827 1,809,641 EXPENDITURES ADMINISTRATION POLICE FIRE PUBLIC WORKS SPECIAL ACTIVITIES CONTINGENCIES TOTAL EXPENDITURES TRANSFERS -OUT TRANSFER TO CAPITAL REPLACEMENT FUND TOTAL EXPENDITURES & TRANSFERS -OUT EXCESS OF REVENUES & TRANSFERS -IN OVER(UNDER) EXPENDITURES&TRANSFERS-OUT BEGINNING RESERVE ENDING RESERVE 299,441 441,650 44,777 802,536 57,864 -0- 1,646,268 354,625 550,784 50,833 869,515 62,523 15,000 1,903,280 342,246 521,510 51,458 875,948 62,657 -0- 1,853,819 401,148 655,698 55,504 639,353 68,905 -0- 1,820,608 20,000 20,000 20,000 20,000 1,666,268 1,923,280 1,873,819 1,840,608 (55,666) 1,437,955 1,382,289 (290,301) 1,212,306 922,005 (147,992) 1,382,289 1,234,297 (30,967) 1,234,297 1,203,330 11 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND STATEMENT OF BUDGETED REVENUES TAXES (01-310)• 311-1110 Ad Valorem 312-1230 County One Cent Gas 312-1231 State Local Option Gas 313-1300 Franchise Fees 314-1400 Utility Service TOTAL TAXES LICENSES & PERMITS (01-320): 321-2110 Occupational Licenses 329-2910 Other Licenses & Permits TOTAL LICENSES & PERMITS INTERGOVERNMENTAL (01-330): 334-3490 State Grant -Comp Plan 335-3510 State Cigarette Tax 335-3520 State Revenue Sharing 335-3530 State Mobile Home Lic. 335-3540 State Alcoholic Bev. Lic. 335-3550 State Half -Cent Sales Tax 335-3560 State Motor Fuel Tax 338-3810 County Occupational Lic. 338-3820 County School Crossing 339-3910 Lake Apopka Gas Contrib. TOTAL INTERGOVERNMENTAL CHARGES FOR SERVICES (01-340) 347-4710 Activity Fees 347-4720 Boat Ramp Fees 347-4730 S.L Arts Council Tickets 349-4920 Administrative Services TOTAL CHARGES FOR SERVICES FINES AND FORFEITURES (01-350) 359-5910 Fines & Forfeitures 359-5930 Law Enforcement Education TOTAL FINES AND FORFEITURES MISCELLANEOUS(01-360) 361-6100 Interest 362-6200 Rentals 364-6410 Cemetery Memorial Sales 364-6420 Surplus Equipment Sales 366-6600 Contrib.& Reimbursement 369-6910 Other ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 258,853 270,000 274,500 285,000 41,778 40,000 41,000 46,700 132,469 116,000 145,000 165,300 245,480 254,575 260,329 263,400 236,221 235,075 238,766 241,200 914,801 915,650 959,595 1,001,600 16,303 17,000 17,000 17,000 4,850 4,500 12,000 5,500 21,153 21,500 29,000 22,500 -0- -0- 5,271 13,179 33,929 31,800 33,176 33,100 181,247 171,306 170,921 179,025 8,559 8,300 8,943 9,000 6,389 7,850 4,867 5,000 168,142 192,800 198,071 215,115 2,526 1,000 2,440 2,400 14,106 21,200 14,000 14,500 388 3,200 1,272 1,200 36,256 36,000 50,000 50,000 451,542 473,456 488,961 522,519 1,346 1,000 1,300 1,300 3,183 2,500 3,700 3,500 -0- -0- -0- 1,000 77,102 80,961 80,961 85,010 81,631 84,461 85,961 90,810 29,899 32,000 28,090 30,000 -0- -0- 807 800 29,899 32,000 28,897 30,800 72,180 70,000 11,245 12,112 186 500 5,200 2,000 3,474 8,000 10,860 5,300 96,800 101,200 12,312 12,112 1,000 500 1,112 4,000 8,417 8,000 3,922 5,600 TOTAL MISCELLANEOUS TOTAL REVENUE 103,145 97,912 1,602,171 1,624,979 123,563 131,412 1,715,977 1,799,641 12 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND ADMINISTRATION DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 CITY COUNCIL(01-510-511 1210 Salaries & Benefits 4,800 9,300 9,300 10,800 3140 Prof.Services-Legal -0- 1,500 1,500 1,500 4000 Travel & Per Diem 1,002 1,000 1,000 1,000 4680 Repair & Maint.-Equipment 280 280 280 300 4900 Other Current Charges 1,401 1,500 1,500 1,500 TOTAL CITY COUNCIL 7,483 13,580 13,580 15,100 CITY MANAGER(01-510-512 1210 Salaries & Benefits 64,636 69,731 70,130 75,512 2400 Workers Compensation -0- -0- -0- 1,820 4000 Travel & Per Diem 458 1,250 1,250 1,300 4500 Commercial Insurance 1,697 2,180 2,320 2,552 4620 Repair & Maint.- Vehicles 177 500 500 500 4680 Repair & Maint.-Equipment 1,244 1,200 1,412 1,200 4900 Other Current Charges 168 375 375 375 5210 Gas & Oil 512 800 800 800 5220 Tires & Batteries -0- 200 200 200 5400 Subscriptions & Dues 860 750 1,103 1,000 6480 Capital Outlay -Equipment -0- -0- -0- 3,200 TOTAL CITY MANAGER 69,752 76,986 78,090 88,459 FINANCE(01-510-513 1210 Salaries & Benefits 100,063 111,740 108,323 124,739 2400 Workers Compensation 422 444 649 803 3130 Prof.Services-Microfilm 1,848 2,000 2,000 2,000 3200 Audit Fee 7,200 8,280 8,280 8,280 4000 Travel & Per Diem 937 1,250 1,250 1,250 4100 Telephone 3,457 3,000 3,946 3,500 4300 Electric & Gas Service 2,184 2,500 2,084 2,500 4310 Water & Sewer Service 676 300 300 300 4500 Commercial Insurance 4,379 4,670 4,646 5,110 4610 Repair & Maint.-Buildings 5,112 7,100 5,500 5,500 4680 Repair & Maint.-Equipment 8,513 6,451 7,000 8,696 4710 Printing -0- -0- -0- 500 4900 Other Current Charges 200 550 550 550 5100 Office Supplies 5,521 5,600 5,600 5,600 5400 Subscriptions & Dues 566 1,000 1,000 1,000 6480 Capital Outlay -Equipment 13,151 900 900 150 7091 Debt Service -Computer -0- 11,199 11,199 11,199 TOTAL FINANCE 154,229 166,984 163,227 181,677 511 Ov �$ 5GroA 7b' Fi,�MA 13 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND ADMINISTRATION DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES CITY ATTORNEY(01-510-514) 3140 Prof.Services-Legal 4000 Travel & Per Diem 4900 Other Current Charges 5400 Subscription & Dues TOTAL CITY ATTORNEY PLANNING AND ZONING(01-510-515) 1210 Salaries & Benefits 2400 Workers Compensation 3110 Prof.Services-Engineering 3160 Prof.Services-Comp. Plan 4000 Travel & Per Diem 4500 Commercial Insurance 4620 Repair & Maint.-Vehicles 5100 Office Supplies 5210 Gas & Oil 5220 Tires & Batteries 5400 Subscriptions & Dues 6480 Capital Outlay -Equipment TOTAL PLANNING AND ZONING OTHER GENERAL GOVERNMENT(01-510-519) 3110 Prof.Services-Engineering 4800 Advertising 4900 Other Current Charges TOTAL OTHER GENERAL GOVERNMENT TOTAL ADMINISTRATION ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 9,861 10,800 10,800 10,800 -0- 200 200 200 -0- 50 50 50 48 450 450 450 91909 11,500 11,500 11,500 31,917 55,096 44,107 53,690 1,142 11199 1,139 1,820 10,033 12,000 12,000 12,000 -0- -0- -0- 14,000 77 1,000 11000 1,000 1,697 2,180 2,320 2,552 163 300 300 300 596 500 700 500 173 800 800 800 35 200 150 200 292 300 300 400 -0- -0- -0- 4,650 46,125 73,575 62,816 91,912 1,918 5,000 5,000 5,000 4,427 2,500 2,500 2,500 5,598 4,500 5,533 5,000 11,943 12,000 13,033 12,500 299,441 354,625 342,246 401,148 14 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND POLICE DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 POLICE(01-520-521 1210 Salaries & Benefits 350,898 442,280 411,509 511,070 2400 Workers Compensation 6,429 6,751 6,414 12,714 4000 Travel & Per Diem 115 500 500 500 4100 Telephone 1,307 1,300 1,400 1,500 4300 Electric & Gas Service 4,990 5,800 5,200 5,500 4310 Water & Sewer Service 511 525 850 850 4400 Rentals -Equipment -0- -0- -0- 720 4500 Commercial Insurance 25,225 14,981 15,917 17,509 4610 Repair & Maint.-Buildings 3,573 7,668 7,668 4,000 4620 Repair & Maint.-Vehicles 7,401 7,000 7,000 5,000 4680 Repair & Maint.-Equipment 2,437 2,500 2,500 2,500 4900 Other Current Charges 2,116 1,600 2,100 2,500 4920 Investigative Expenses 300 2,000 2,000 2,000 4970 Emergency & Medical Services 1,892 2,000 2,000 1,500 5100 Office Supplies 3,774 4,017 4,000 3,000 5200 Operating Supplies -0- -0- -0- 1,500 5210 Gas & Oil 13,793 17,000 17,000 16,000 5220 Tires & Batteries 1,499 2,000 2,000 2,000 5230 Uniforms 2,422 7,000 7,000 5,000 5240 Minor Equipment 499 810 1,400 500 5400 Subscriptions & Dues -0- 105 105 105 5410 Law Enforcement Education -0- -0- -0- 1,400 6420 Capital Outlay -Vehicles -0- 24,762 24,762 38,581 6480 Capital Outlay -Equipment 12,469 185 185 19,749 TOTAL POLICE DEPARTMENT 441,650 550,784 521,510 655,698 15 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND FIRE DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 FIRE(01-520-522 1210 Salaries & Benefits 6,647 6,965 6,988 6,988 2400 Workers Compensation -0- -0- -0- 2,080 4000 Travel & Per Diem 416 500 500 500 4100 Telephone 393 450 450 450 4500 Commercial Insurance 9,563 12,300 13,062 14,368 4610 Repair & Maint.-Buildings 13 200 200 200 4620 Repair & Maint.-Vehicles 102 800 400 800 4680 Repair & Maint.-Equipment 561 900 900 900 4900 Other Current Charges 10 470 470 470 5200 Operating Supplies 28 300 300 300 5210 Gas & Oil 154 283 200 283 5220 Tires & Batteries 217 200 200 200 5230 Uniforms 188 500 823 500 5240 Minor Equipment 46 500 500 500 5400 Subscriptions & Dues 155 180 180 180 6480 Capital Outlay -Equipment -0- -0- -0- 500 7070 Debt Service -Fire Truck 26,284 26,285 26,285 26,285 TOTAL FIRE DEPARTMENT 44,777 50,833 51,458 55,504 16 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND PUBLIC WORKS DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 OTHER GENERAL GOVERNMENT(01-530-539 1210 Salaries & Benefits 49,386 53,519 46,098 56,987 2460 Workers Compensation 2,199 2,309 2,387 2,315 3110 Prof.Services -Engineering 4,130 4,000 4,000 4,000 4000 Travel & Per Diem 305 420 600 420 4100 Telephone 1,369 1,450 1,450 1,450 4300 Electric & Gas Service 1,144 1,600 1,600 1,600 4310 Water & Sewer Service 1,022 552 650 650 4500 Commercial Insurance 4,239 5,999 6,384 7,022 4610 Repair & Maint.-Buildings 1,562 2,600 2,600 2,600 4680 Repair & Maint.-Equipment 724 220 350 220 5100 Office Supplies 292 520 520 520 5200 Operating Supplies 499 1,200 1,200 1,200 5210 Gas & Oil 359 350 350 400 5230 Uniforms 154 350 350 350 5240 Minor Equipment 554 550 550 550 5400 Subscriptions & Dues 75 150 150 150 6480 Capital Outlay -Equipment -0- -0- -0- 6,850 TOTAL OTHER GENERAL GOVERNMENT 68,013 75,789 69,239 87,284 TRANSPORTATION(01-540-541 1210 Salaries & Benefits 122,520 135,396 132,960 138,759 2400 Workers Compensation 7,232 7,595 7,216 4,727 4300 Electric & Gas Service 64,251 75,000 75,000 75,000 4400 Rentals -Equipment 316 500 500 500 4500 Commercial Insurance 8,888 11,361 12,094 13,303 4620 Repair & Maint.-Vehicles 1,146 3,150 3,150 3,150 4630 Repair & Maint.-Street Signs 2,008 5,800 5,800 5,800 4680 Repair & Maint.-Equipment 2,378 2,000 2,000 2,000 5210 Gas & Oil 5,942 6,500 6,500 6,500 5220 Tires & Batteries 546 1,045 1,045 1,045 5230 Uniforms 405 770 770 770 5240 Minor Equipment 414 770 1,200 770 5250 Sidewalk Repair 1,122 2,800 2,800 2,800 5300 Road Materials 4,307 8,842 8,842 8,842 6330 Capital Outlay-Sts.&Sidewalk 161,817 212,699 222,442 35,000 TOTAL TRANSPORTATION 383,292 474,228 482,319 -24� 17 CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND PUBLIC WORKS DEPARTMENT STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 ANIMAL CONTROL(01-560-562 1210 Salaries & Benefits 9,019 10,285 10,137 8,069 24DO Workers Compensation 422 444 422 236 4500 Commercial Insurance 1,249 1,392 1,482 1,630 4620 Repair & Maint.-Vehicles 8 200 200 200 4900 Other Current Charges 17 75 450 300 5210 Gas & Oil 426 650 650 650 5230 Uniforms 49 115 115 115 5240 Minor Equipment 51 125 350 125 5260 Dog Food 82 110 110 110 TOTAL ANIMAL CONTROL 11,323 13,396 13,916 11,435 PARKS & RECREATION(01-570-572 1210 Salaries & Benefits 93,447 125,169 115,239 155,278 2400 Workers Compensation 3,256 3,420 3,536 4,585 4100 Telephone -0- -0- 375 375 4300 Electric & Gas Service 14,645 17,000 17,000 17,000 4310 Water & Sewer Service 5,631 4,025 6,700 6,500 4500 Commercial Insurance 6,343 8,803 9,426 10,370 4610 Repair & Maint.-Buildings 9,035 12,250 12,250 12,250 4620 Repair & Maint.-Vehicles 193 1,300 1,300 1,300 4640 Repair & Maint.-Parks&Trees 5,040 6,000 6,000 6,000 4680 Repair & Maint.-Equipment 1,439 2,000 2,000 2,000 4900 Other Current Charges 214 110 250 110 5210 Gas & Oil 2,501 3,000 3,000 3,000 5220 Tires & Batteries 567 400 400 400 5230 Uniforms 305 700 700 700 5240 Minor Equipment 769 750 750 1,000 6110 Capital Outlay -Land 172,510 75,595 82,195 -0- 6210 Capital Outlay -Buildings 13,688 24,350 29,980 4,500 6310 Capital Outlay -Recreation 1,624 5,230 5,076 4,500 6320 Capital Outlay -Landscaping 5,768 5,000 5,454 5,000 6410 Capital Outlay -Cemetery 1,796 -0- 435 4,800 6480 Capital Outlay -Equipment 1,137 11,000 8,408 2,000 TOTAL PARKS AND RECREATION 339,908 306,102 310,474 241,668 TOTAL PUBLIC WORKS 802,536 869,515 875,948 639,353 f �1 9 r m CITY OF CLERMONT 1988-89 BUDGET GENERAL FUND SPECIAL ACTIVITIES STATEMENT OF BUDGETED EXPENDITURES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 ECONOMIC DEVELOPEMENT(01-550-559) 5400 Subscriptions & Dues 2,275 2,500 2,500 2,500 8220 Contributions -Committees -0- 1,000 1,000 1,000 TOTAL ECONOMIC DEVELOPMENT 2,275 3,500 3,500 3,500 COOPER MEMORIAL LIBRARY(01-570-571) 4500 Commercial Insurance 810 1,903 2,026 2,230 7080 Debt Service -Library 9,062 8,820 8,831 8,600 8200 Contributions -General 38,500 41,500 41,500 47,000 8210 Contributions -Matching 3,000 -0- -0- -0- TOTAL COOPER MEMORIAL LIBRARY 51,372 52,223 52,357 57,830 CULTURE PROGRAMS(01-570-573) 8200 Contributions -General -0- 1,800 1,800 2,575 TOTAL CULTURE PROGRAM -0- 1,800 11800 2,575 RECREATION PROGRAMS(01-570-579) 8200 Contributions -General 4,217 5,000 5,000 5,000 TOTAL RECREATION PROGRAM 4,217 5,000 5,000 5,000 TOTAL SPECIAL ACTIVITIES 57,864 62,523 62,657 68,905 19 LOCAL GOVERNMENT INFRASTRUCTURE FUND CITY OF CLERMONT 1988-89 BUDGET LOCAL GOVERNMENT INFRASTRUCTURE FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES, AND CHANGES IN RESERVES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 REVENUES TAXES -0- 190,000 190,000 285,000 MISCELLANEOUS -0- 700 700 500 TOTAL REVENUES -0- 190,700 190,700 285,500 EXPENDITURES PUBLIC WORKS -0- 185,625 185,625 81,142 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES -0- 5,075 5,075 204,358 BEGINNING RESERVES -0- -0- -0- 5,075 ENDING RESERVES -0- 5,075 5,075 209,433 20 CITY OF CLERMONT 1988-89 BUDGET LOCAL GOVERNMENT INFRASTRUCTURE FUND STATEMENT OF BUDGETED REVENUES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 TAXES (32-310) 312-1201 Local Option Sales Tax -0- 190,000 190,000 285,000 TOTAL TAXES -0- 190,000 190,000 285,000 MISCELLANEOUS(32-360) 361-6100 Interest -0- 700 700 500 TOTAL MISCELLANEOUS -0- 700 700 500 TOTAL REVENUE -0- 190,700 190,700 285,500 21 CITY OF CLERMONT 1988-89 BUDGET LOCAL GOVERNMENT INFRASTRUCTURE FUND STATEMENT OF BUDGETED EXPENDITURES ACTUAL 1986-87 TRANSPORTATION (32-540-541 6330 Capital Outlay-Sts.&Sidewalks -0- TOTAL TRANSPORTATION -0- PARKS AND RECREATION (32-570-572) 6110 Capital Outlay -Land -0- TOTAL PARKS AND RECREATION -0- TOTAL EXPENDITURES -0- BUDGET ESTIMATED BUDGET 1987-88 1987-88 1988-89 111,220 111,220 81,142 111,220 111,220 81,142 74,405 74,405 -0- 74,405 74,405 -0- 185,625 185,625 81,142 22 UTILITY REVENUE FUND CITY OF CLERMONT 1988-89 BUDGET UTILITY REVENUE FUND STATEMENT OF BUDGETED REVENUES, EXPENSES AND CHANGES IN RESERVES REVENUES CHARGES FOR SERVICES MISCELLANEOUS TOTAL REVENUES TRANSFERS -IN TRANSFER FROM 1988 LOAN PROCEEDS FUND TRANSFER FROM IMPROVEMENT, REPAIR & REPLACEMENT FUND TRANSFER FROM CAPITAL IMPROVEMENT FUND TOTAL TRANSFERS -IN TOTAL REVENUE & TRANSFERS -IN EXPENSES WATER SEWER TOTAL EXPENSES EXCESS OF REVENUES & TRANSFERS -IN OVER(UNDER) EXPENSES BEGINNING RESERVES ENDING RESERVES ACTUAL BUDGET 1986-87 1987-88 975,288 972,800 113,192 71,400 1,088,480 1,044,200 -0- -0- -0- -0- -0- -0- 1,088,480 1,044,200 351,496 379,208 380,779 626,645 732,275 1,005,853 356,205 38,347 617,408 1,114,566 973,613 1,152,913 ESTIMATED BUDGET 1987-88 1988-89 1,044,429 1,060,800 99,211 86,000 1,143,640 1,146,800 -0- 345,000 t SS C"- -0- 20,619 4- (,(,/ 3dq -0- 63,000 -0- - 1,143,640 1,575,419 358,348 698,469 565,524 752,760 923,872 1,451,229 219,768 124,190 973,613 1,193,381 1,193,381 1,317,571 23 CITY OF CLERMONT 1988-89 BUDGET UTILITY REVENUE FUND STATEMENT OF BUDGETED REVENUES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 CHARGES FOR SERVICES (41-340) 343-4331 Water Sales 383,077 370,000 416,300 426,000 343-4332 Water Tapping Fees 15,533 13,000 13,000 13,000 '345-4533 Sewer Service Sales 576,678 588,000 614,629 620,000 345-4534 Sewer Connection Fees -0- 1,800 500 1,800 TOTAL CHARGES FOR SERVICES 975,288 972,800 1,044,429 1,060,800 MISCELLANEOUS(41-340) 343-4336 Water -Other 5,982 4,000 6,000 4,000 343-4350 Water -Interest 34,662 30,900 42,713 37,000 345-4536 Sewer -Other 957 11000 1,731 1,000 345-4550 Sew r-I terest ,)" - i (n , 3 b 71,591 35,500 48,767 44,0003S�yz P"� TOTAL MISCELLANEOUS 113,192 71,400 99,211 86,000 TOTAL REVENUE 1,088,480 1,044,200 1,143,640 1,146,800 24 CITY OF CLERMONT 1988-89 BUDGET UTILITY REVENUE FUND WATER DEPARTMENT STATEMENT OF BUDGETED EXPENSES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 WATER (41-530-533) 1210 Salaries & Benefits 104,807 80,241 86,522 92,797 2400 Workers Compensation 3,976 4,175 3,966 1,607 3110 Prof. Services -Engineering 612 3,865 6,000 36,500 3120 Prof. Services -Laboratory 3,654 2,700 4,700 2,700 3200 Audit Fees 2,640 2,880 2,880 2,880 4000 Travel & Per Diem -0- 1,500 1,500 1,500 4100 Telephone 2,743 2,800 3,046 3,200 4200 Postage & Freight 2,252 2,400 2,203 2,400 4300 Electric & Gas Service 52,258 54,000 53,412 55,000 4310 Water & Sewer Service 112 100 1,200 800 4400 Rentals -Equipment -0- 200 -0- 200 4500 Commercial Insurance 9,595 16,134 17,273 19,000 4610 Repair & Maint.-Buildings 556 900 800 900 4620 Repair & Maint.-Vehicles 479 1,000 480 1,000 4650 Repair & Maint.-Meters 5,230 5,000 8,220 6,000 4660 Repair & Maint.-Tanks -0- 1,000 -0- 1,000 4670 Repair & Maint.-Systems 1,160 3,500 1,025 3,500 4680 Repair & Maint.-Equipment 7,825 8,800 5,307 8,800 4800 Advertising 3 50 45 50 4940 Administrative Services 23,917 25,114 25,114 26,370 4950 Uncollectable Accounts 2,017 750 750 750 5200 Operating Supplies 1,783 2,300 1,723 2,300 5210 Gas & Oil 2,071 3,500 1,666 3,500 5220 Tires & Batteries 386 500 450 500 5230 Uniforms 403 300 500 500 5240 Minor Equipment 882 2,000 1,788 2,000 5270 Chlorine 9,011 9,500 8,098 9,500 5400 Subscriptions & Dues 102 200 160 200 6341 Capital Outlay -Water System -0- -0- 1,500 312,300 6420 Capital Outlay -Vehicle -0- -0- -0- 8,000 6480 Capital Outlay -Equipment 23,439 30,999 30,975 15,250 7030 Debt Service-1976 Bond 6,441 8,300 6,829 -0- 7040 Debt Service-1980 Bond 83,142 100,500 80,216 -0- 7061 Debt Service-1988 Loan -0- -0- -0- 77,465 Contingencies -0- 4,000 -0- -0- TOTAL EXPENSES 351,496 379,208 358,348 698,469 25 SAN TAT 04 FU CITY OF CLERMONT 1988-89 BUDGET UTILITY REVENUE FUND SEWER DEPARTMENT STATEMENT OF BUDGETED EXPENSES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 SEWER (41-530-535) 1210 Salaries & Benefits 88,007 123,876 111,327 136,728 24-00 Workers Compensation 3,722 3,908 4,390 3,734 3110 Prof.Services-Engineering 5,912 9,222 9,222 6,000 +",30` 3120 Prof . Services -Laboratory 4,232 7,500 11,500 8,000 3-Jk,y�wr�„r 3150 Prof.Services-Immunizations 289 600 600 600 3200 Audit Fee 3,740 4,140 4,140 41140 4000 Travel & Per Diem -0- 1,000 1,000 1,500 4100 Telephone 1,449 1,300 1,730 1,750 4200 Postage & Freight 2,250 2,600 2,191 2,800 4300 Electric & Gas Service 64,959 95,000 77,275 95,000 4310 Water & Sewer Service 513 500 2,500 3,000 4400 Rentals -Equipment -0- 150 130 200 4500 Commercial Insurance 9,321 15,765 16,881 18,570 4610 Repair & Maint.-Buildings 485 1,500 2,100 1,500 4620 Repair & Maint.-Vehicles 362 1,000 800 1,000 4670 Repair & Maint.-Systems 3,949 21,200 8,211 21,200 4680 Repair & Maint.-Equipment 15,835 15,000 16,000 15,000 4800 Advertising 74 50 700 700 4940 Administrative Services 35,875 37,670 37,670 39,554 4950 Uncollectable Accounts 2,207 1,000 1,000 1,000 5200 Operating Supplies 2,550 2,000 4,000 5,500 5210 Gas & Oil 1,846 4,000 1,689 3,000 5220 Tires & Batteries 796 600 500 600 5230 Uniforms 403 300 450 500 5240 Minor Equipment 204 2,000 4,000 2,000 5270 Chlorine 2,668 1,800 4,200 4,500 5280 Sewage Pretreat Chemicals 21,417 22,000 20,819 22,000 5290 Laboratory Supplies 748 2,300 2,000 2,300 5400 Subscriptions & Dues 7 200 100 200 6210 Capital Outlay -Buildings -0- 12,050 11,760 -0- 6340 Capital Outlay -Sewer System -0- 5,628 5,628 117,169 6480 Capital Outlay -Equipment 15,968 17,836 16,730 14,250 7020 Debt Service-1972 Bond 84,550 139,750 139,750 141,300 7030 Debt Service-1976 Bond 6,441 8,300 6,829 -0- 7060 Debt Service-1984 Bond -0- 60,900 37,702 -0- 7061 Debt Service-1988 Loan -0- -0- -0- 77,465 �onti.Mncies D S 2, al -0- 4,000 -0- �3 - . ...�ytt - , . 7 TOTAL EXPENSES 380,779 626,645 565,524 752-,740 ✓p CITY OF CLERMONT 1988-89 BUDGET SANITATION FUND STATEMENT OF BUDGETED REVENUES, EXPENSES, AND CHANGES IN RESERVES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 REVENUES CHARGES FOR SERVICES 262,723 274,640 268,556 275,000 MISCELLANEOUS 5,234 4,400 8,250 9,000 TOTAL REVENUES 267,957 279,040 276,806 284,000 EXPENSES 235,591 276,666 248,457 264,809 EXCESS OF REVENUES OVER(UNDER) EXPENSES 32,366 2,374 28,349 19,191 BEGINNING RESERVES 84,409 116,060 116,775 145,124 ENDING RESERVES 116,775 118,434 145,124 164,315 27 CITY OF CLERMONT 1988-89 BUDGET SANITATION FUND STATEMENT OF BUDGETED REVENUES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 CHARGES FOR SERVICES (49-340) 344-4435 Sanitation Service Fees 262,723 274,640 268,556 275,000 TOTAL CHARGES FOR SERVICES 262,723 274,640 268,556 275,000 MISCELLANEOUS(49-340) 344-4450 Interest 5,234 4,400 8,250 9,000 TOTAL MISCELLANEOUS 5,234 4,400 8,250 9,000 TOTAL REVENUE 267,957 279,040 276,806 284,000 CITY OF CLERMONT 1988-89 BUDGET SANITATION FUND STATEMENT OF BUDGETED EXPENSES ACTUAL 1986-87 SANITATION (49-530-534 1210 Salaries & Benefits 137,746 2400 Workers Compensation 13,493 3200 Audit Fee 2,420 4200 Postage & Freight 2,239 4500 Commercial Insurance 6,875 4620 Repair & Maint.-Vehicles 8,893 4680 Repair & Maint.-Equipment 197 4800 Advertising -0- 4900 Other Current Charges 68 4930 Landfill Charges 28,457 4940 Administrative Services 17,310 4950 Uncollectable Accounts 1,664 5210 Gas & Oil 8,053 5220 Tires & Batteries 2,504 5230 Uniforms 1,026 5240 Minor Equipment 262 6420 Capital Outlay -Vehicles -0- 6480 Capital Outlay -Equipment 4,384 TOTAL EXPENSES 235,591 BUDGET ESTIMATED BUDGET 1987-88 1987-88 1988-89 148,876 145,518 153,532 14,168 14,649 10,824 2,700 2,700 2,700 2,500 2,500 2,500 7,268 7,736 8,510 6,900 6,900 7,500 300 300 300 50 50 50 100 100 100 40,800 35,000 44,880 18,177 18,177 19,086 600 600 600 10,000 10,000 10,000 2,750 2,750 2,750 1,177 1,177 1,177 300 300 300 20,000 -0- -0- -0- -0- -0- 276,666 248,457 264,809 29 CEMETERY PERPETUAL CARE FUND CITY OF CLERMONT 1988-89 BUDGET CEMETERY PERPETUAL CARE FUND STATEMENT OF BUDGETED REVENUES, EXPENDITURES AND CHANGES IN RESERVES ACTUAL BUDGET ESTIMATED BUDGET 1986-87 1987-88 1987-88 1988-89 REVENUES MISCELLANEOUS 14,732 14,500 16,500 16,500 EXPENDITURES -0- -0- -0- -0- TRANSFERS-OUT TRANSFER TO GENERAL FUND 8,432 8,000 10,000 10,000 TOTAL EXPENDITURES & TRANSFERS -OUT 8,432 8,000 10,000 10,000 EXCESS OF REVENUES OVER(UNDER) EXPENDITURES & TRANSFERS -OUT 6,300 6,500 6,500 6,500 BEGINNING RESERVE 124,620 131,027 130,920 137,420 ENDING RESERVE 130,920 137,527 137,420 143,920 We CITY OF CLERMONT 1988-89 BUDGET CEMETERY PERPETUAL CARE FUND STATEMENT OF BUDGETED REVENUES ACTUAL MISCELLANEOUS(61-360) 361-6105 Interest 8,432 364-6411 Cemetery Lot Sales 6,300 TOTAL REVENUE 14,732 BUDGET ESTIMATED BUDGET 1987-88 1987-88 1988-89 8,000 10,000 10,000 6,500 6,500 6,500 14,500 16,500 16,500 31 Memo to: City Council From: City Manager Subject: September 7, 1988 Special Council Meeting Date: September 1, 1988 A Public Hearing on the proposed budget and ad valorem rate will be held at 7:30 p.m. on Wednesday, September 7, 1988 in the Council Chambers. Public discussion of the following Resolutions is on the agenda for this public hearing: PUBLIC HEARING RESOLUTION NO. 594 - TENTATIVE MILLAGE RATE Florida Statutes require that the first substantive issue discussed at this meeting be the percentage increase in millage over the rolled - back rate necessary to fund the proposed budget and the specific pur- poses for which ad valorem tax revenues are being increased. Our proposed millage is 2.429, which is the same as last year's rate and represents a 2.88% increase over the rolled -back rate. The Reso- lution lists the purpose and uses of ad valorem proceeds. The general public must be allowed to speak and ask questions regarding the millage. Prior to the conclusion of the meeting the Council must adopt a tentative millage levy. The Resolution must be read in its en- tirety. Final adoption will at the September 13, 1988 Council Meeting. 1989 FISCAL YEAR BUDGET RESOLUTIONS The following Resolutions will tentatively adopt the budget for all City funds for Fiscal Year 1989. A copy of the detailed budget is enclosed. Included in the budget is a Budget Message which outlines each major fund and highlights the budget issues for 1989. RESOLUTION NO. 595 - TENTATIVE GENERAL FUND BUDGET This Resolution will adopt the tentative budget for the General Fund. The General Fund provides for the basic tax supported services of the City, which include police and fire protection, maintenance of streets and sidewalks, parks and recreation,, fleet maintenance, street lights, animal control, legal services and administration. Also included in this fund are monies for special activities, such as the library and recreation and beautification projects. The proposed General Fund Budget includes total revenues of $1,809,641, which is an increase of approximately 10% over last year. Proposed expenditures are $1,840,608, or an increase of approximately 7% over last year's original budget. Ir Page -2- Public Hearing September 1, 1988 RESOLUTION NO. 596 - TENTATIVE UTILITY REVENUE FUND BUDGET This fund provides for the City's water and sewer services to over 2,800 customers. Revenues are projected to be $1,575,419. Pro- posed expenditures are budgeted at $1,451,229. RESOLUTION NO. 597 - TENTATIVE SANITATION FUND BUDGET The Sanitation Fund provides for garbage and trash collection. Revenues are projected to be $284,000 and expenditures are proposed at $264,809. We propose to continue to provide rear yard pickup with the same monthly rate that has been in effect since October 1985. RESOLUTION NO. 598 - TENTATIVE LOCAL GOVERNMENTAL INFRASTRUCTURE FUND BUDGET This is the one cent sales tax which was adopted and will generate projected revenues of $285,500 for next year. The proposed expen- ditures are $81,142. This fund is restricted to infrastructure use only and is a fifteen year tax which will generate over four million dollars for the City. RESOLUTION NO. 599 - CEMETERY PERPETUAL CARE FUND BUDGET All sales proceeds of cemetery lots are deposited into this restricted fund which was designed to provide funding for perpetual care and main- tenance of the cemetery. Projected revenues for next year are $16,500, with $10,000 being transferred from this fund to the General Fund for cemetery maintenance and upkeep. Sincerely, CITY OF CLERMONT WAY E SAUNDERS City Manager WS/jmb Enclosures PROPOSED BUDGET AMENDMENTS FISCAL YEAR 1988-89 GENERAL FUND PUBLIC WORKS 1. INCREASE EXPENDITURES: CAPITAL OUTLAY / STREETS AND SIDEWALKS $6,300 EXPLANATION: To construct sidewalk along north side of Osceola Street from East Avenue to Second Street. 2. INCREASE EXPENDITURES: REPAIR AND MAINTENANCE BUILDINGS $1,275 EXPLANATION: To paint decorative metal siding on original remodeled portion of Library Building. 3. INCREASE EXPENDITURES: CAPITAL OUTLAY LAKE WINONA BRIDGE $10,340.50 EXPLANATION: This project was closed out in November of 1988 by Council approval of Change Orders 1 and 2 totalling $10,340.50. This will clarify this project with regard to the current budget. UTILITY FUND SEWER 1. INCREASE REVENUE: CONTRIBUTION $35,622 INCREASE EXPENDITURES: CAPITAL OUTLAY / SEWER SYSTEM $35, 622 EXPLANATION: This is a clarification for the budget document regarding Lift Station 30 now under construction at the Cherry Knoll project. Originally the budget was increased by $12,117 which is the City's share of the $47,739 project. This amendment will reflect the total cost of the project and the developer's contribution in the budget. 2. TRANSFER: UTILITY FUND UNRESTRICTED CASH +$55,495 IMPROVE14ENT, REPAIR AND REPLACEMENT RESTRICTED CASH -$55, 495 EXPLANATION: The final closeout of the Sewage Treatment Plant Expansion Project indicates that of the total project cost of $2,058,668, an amount of $55,495 was not i � l Page -2- Proposed Budget Amendments Fiscal Year 1988-89 covered by the grant or the bond financing. The original estimate some 2 1/2 years ago was approximately $25,000. The IRR restricted fund must maintain a minimum of $150,000. After this transfer the balance will be $170,000. &6 ''3"L( T�� C Fri. St" (,�f3l"q ESL( e"�- `f r - Cl F 64.30Y yL, 3s� - +o uI�t F::- Pare -5- discuss this matter because the golf course knew nothing about this proposal. Since it appeared that no new information was available concerning the initial request, A MOTION WAS MADE BY COUNCIL MEMBER TURVILLE, SECONDED BY COUNCIL MEMBER COLE AND UNANIMOUSLY CARRIED TO TABLE THIS DISCUSSION UNTIL ADDITIONAL INFORMATION IS OBTAINED. BID AWARDS EROSION CONTROL SYSTEM City Manager Saunders explained that the City had received two bids for this project, one from Gator Marine at $2.85/square foot if the City picks up the materials, and the other from R.H. Moore and Associates in the amount of $2.44/square foot delivered. The second bid, although lower in price, does not meet the City's minimum specifications for the project. It was then recommended that the bid from Gator Marine be accepted. City Manager Saunders then stated that if the Council accepted the bid from Gator Marine in the amount of $6,840 a budget amendment would have to be made. A MOTION WAS MADE BY COUNCIL MEMBER DUPES, SECONDED BY COUNCIL MEMBER TURVILLE AND UNANIMOUSLY CARRIED TO ACCEPT THE BID FROM GATOR MARINE IN THE AMOUNT OF $6,840 AND TO ADOPT A BUDGET AMENDMENT IN THE SAME AMOUNT FOR THE PROJECT WITH FUNDS COMING FROM GENERAL FUND RESERVES. LIFT STATION AERATION PROJECT City Manager Saunders explained that the City had received four bids for this project ranging from a high of $201,000 to the low bid of $138,746.25 from Seig and Sons. It was recommended that the City accept the low bid to aerate twenty-four lift stations. It was further explained that originally $114, 569 had been budgeted to aerate sixteen lift stations, but the City Engineer had recommended doing the eight additional lift stations. A budget amendment in the amount of $24, 177 from the IRR Fund is required if the low bid is accepted. After a brief discussion of the benefits of the project, A MOTION WAS MADE BY COUNCIL MEMBER DUPEE, SECONDED BY COUNCIL MEMBER NORQUIST AND UNANIMOUSLY CARRIED TO ACCEPT THE LOW BID OF SEIG AND SONS IN THE AMOUNT OF $138,746.25 FOR AERATION OF TWENTY-FOUR LIFT STATIONS WITH A BUDGET AMENDMENT FROM THE IRR FUND TO THE WATER AND SEWER FUND IN THE AMOUNT OF $24,177. SPRINGSTEAD ENGINEERING, INC. RE C Ely ED MAR � � 727 S. 14TH ST. P.O. BOX 448 Consulting Engineers — Planners — Surveyors LEESBURG, FLA. 32749-0448 (904) 787-1414 P.O. BOX 1448 BUSHNELL, FLA. 33513-1448 _I (904) 793-3639 March 7, 1989 Mr. Wayne Saunders, City Manager City of Clermont P.O. Box 219 1 Westgate Plaza Clermont, Florida 32711 Re: New Public Works Facilities P-162 Dear Wayne: This letter will confirm my verbal quotation for performing preliminary engineering services for the referenced project. 1. Boundary survey and topo $1,800.00 2. Preliminary site plans design and draft 600.00 3. Detailed drainage design for MSSW permit and application for SJRWMD 1,800.00 Total $4,200.00 Should you have any questions, please call me. Very truly yours, SPRINGSTEAD ENGINEERING, INC. n W. Springstead P.E. JWS:db (P16213789) Member of American Consulting Engineers Council pt',o CITY OF CLERMONT ADMINISTRATIVE SALARIES PROPOSED BUDGET CITY MANAGER* PUBLIC WORKS DIRECTOR POLICE CHIEF UTILITIES DIRECTOR FINANCE DIRECTOR PLANNING DIRECTOR * 0% Merit (COLA only) 1% It 2% It 3% " 0 42,170 42,592 43-1-013 37,557 37,557 36,610 25,958 CITY OF CLERMONT ADMINISTRATIVE SALARIES PROPOSED BUDGET _— Z 1 4,1 CITY MANAGER* PUBLIC WORKS DIRECTOR 3.0kD POLICE CHIEF t=-3v y�9?a Ll�, Ll 3 UTILITIES DIRECTOR S�i�{ s, 3 yo�� ss J/ 95� FINANCE DIRECTOR SsS3 s PLANNING DIRECTOR�- CITY OF CLERMONT P.O. BOX 219 • CLERMONT, FLORIDA 32711 • PHONE 904/394-4081 September 1, 1988 Dear Mayor and Council Members: I am pleased to present the proposed Budget for Fiscal Year 1989. The budget document is an important policy statement adopted annually by the City Council which controls the level of services the City will provide for its citizens during the upcoming year. The proposed budget for 1989 is being submitted with no proposed increases in ad valorem taxes or service rates. The total expendi- tures for all funds is $3,617,788. The following is an analysis of each major fund: I. GENERAL FUND The City of Clermont General Fund provides the following services to the residents of the City: Police Protection Streets and Sidewalks Street Lighting Fire Protection Animal Control Planning and Development Special Activities Parks and Beautification Recreation Facilities Recreation Programs Cemetery Vehicle Maintenance Code Enforcement Administration GENERAL FUND REVENUES are projected to be $1,799,641 for Fiscal Year 1989. This is an increase of 10.7% from the 1988 fiscal year revenues. The projected increase in the Ad Valorem Tax Revenue for 1989 is $15,000, based on retaining the same millage rate of 2.429. Other increases are in the State and Local Option Gas Tax and the State One -Half Cent Sales Tax. The General Fund depends on approximately thirty sources of revenue, most of which the City has no control over, The Local Option Infrastructure Tax, which was adopted by the County last year, will take some of the burden off of the General Fund for the upcoming year. GENERAL FUND EXPENDITURES are proposed at $1,820,608, combined with the proposed transfer to the Capital Replacement Fund of $20,000 results in a total use of funds for next year in the amount of $1,840,608. This represents a decrease of approximately 4% from the 1987-1988 Fiscal Year Amended Budget, and only a 7.7% increase over the original adopted budget of Fiscal Year 1988. The proposed budget for Fiscal Year 1988-1989 includes funding for changes in personnel which include one (1) additional police officer, a part-time dispatcher in the Police Department, one (1) additional Service Worker for the Parks and Recreation Department and an increase in hours for the part-time Finance Department position. The General Fund has adequate reserves at this time, but as indicated In the proposed budget, a total of $30,967 must be appropriated as a transfer from reserves to fund the proposed 1988-1989 Fiscal Year Budget. While this transfer alone will not have a major adverse effect on the overall General Fund, continuance of this practice on an annual basis could rapidly deplete our reserves. We depend on our reserve funds not only for special projects, but also for generating investment Income which for the current year is projected to be in excess of $100,000. It is important for the City to frequently analyze our major sources of revenue over which we have control and make appropriate adjustments to meet additional funding requirements for the future. The City now enjoys one of the lowest Ad Valorem rates in the County and our Utility Service Taxes and Franchise Fee Rates could be adjusted in the future in order to generate additional revenue. These are the only major sources of revenue over which the City has direct control. Therefore, we must carefully monitor the County and State's positions on other sources of revenue which are passed on to the municipalities. II. LOCAL GOVERNMENT INFRASTRUCTURE TAX FUND Last year Lake County adopted the Local Government Infrastructure Tax which we project will generate $285,000 in REVENUES for Fiscal Year 1989. These funds are restricted to infrastructure capital outlay, and we have proposed EXPENDITURES of $81,142 as indicated in Table II, Statement of Capital Outlay Expenditures. This additional revenue reduces the burden on the General Fund to provide for infrastructure needs within the General Fund. The Local Government Infrastructure Tax is a fifteen year tax and is estimated to generate in excess of four million dollars for the City of Clermont. We are now developing a five year Capital Outlay Requirement Plan as part of the City's Comprehensive Plan. Once our capital needs are identified and the costs projected, the City should consider bonding funds to complete the various projects, with repayment coming from the Infrastructure Tax monies. At the same time, sufficient money should be left in the fund to pay for annual infrastructure needs. III. UTILITY FUND The Utility Fund is comprised of two major areas, water service and sewer service. The City is currently providing potable water and sewer service to over 2,800 customers. THE PROJECTED REVENUES FOR THE UTILITY FUND for 1989 are $1,146,800. T ese revenues are based on retaining the current rates in effect for both water and sewer. Other sources of funds utilized include $345,000 from the refinanc- ing of our three Farmers Home Bond Issues which was accomplished in 1988, $20,619 appropriated from the Improvement, Repair and Replace- ment Fund, and $63,000 from the Capital Improvement Fund. These additional sources of revenue are to be used for Capital Outlay items 2 as outlined in the Water and Sewer Section, Table II, Statement of Capital Outlay Expenditures. EXPENDITURES FOR THE UTILITY FUND are budgeted at $1,451,229. This Included $466,969 in Capital Outlay Expenditures, the largest of which are water main replacements scheduled for Montrose Street and Minnehaha Avenue and an air diffusion system for our lift stations to eliminate the odor problem we have been experiencing. The 1988 refinancing of our Farmers Home Bond Issues under their discount program generated the funds mentioned above which enabled us to undertake these needed capital items without having an adverse effect on our Utility Fund Reserves. The Utility Fund is in good financial condition at this time with ade- quate reserves. The current budget projects an excess in revenues over expenditures of $124,190, which will be added to the reserves for future use. A major concern in our Utility Fund is to be able to provide services as the City expands to newly annexed areas. A master plan for the service area east of U.S. 27 should be undertaken in the near future so we will be prepared for expansion when it takes place in that area. We must carefully monitor projections for growth around the City and be prepared to serve these developments as needed. IV. SANITATION FUND The Sanitation Fund provides garbage and trash service for the City. SANITATION FUND REVENUES are projected to be $284,000 for 1989 based on retaining the same service rate charged this year. Total SANITATION FUND EXPENDITURES are budgeted at $264,809. The landfill charges assessed y the Tounty continue to increase on an annual basis, and are proposed to increase in 1989 by approximately 10%, with dramatic increases during the succeeding years. Although the Sanitation Fund for 1989 indicates an excess of revenues over expenditures of $19,191, you must remember that no allowance for depreciation is shown in the budgeted expenditures, and sanitation fund equipment replacement is expensive. Our current fee schedule has been In effect since October 1985, and we are one of the few remaining cities that offers rear yard pickup. When questioned in 1985, our residents voted to pay a higher fee to keep this service. This will probably be the last year the City will be able to enjoy the 1985 rate. In all likelihood a rate increase will be necessary next year in order for the fund to continue to operate without a loss. The Sanitation Fund is an Enterprise Fund and should operate independently from any other City funds. V. CEMETERY PERPETUAL CARE FUND All receipts from the sale of cemetery lots are deposited into this restricted fund, whose earnings may be used only for the upkeep and maintenance of the cemetery. Projected revenues in this fund for 1989 total $16,500, with a proposed transfer to the General Fund of $10,000 for cemetery maintenance. This will result in an approximate $6,500 increase in the Cemetery Fund Reserves. 3 VI. BUDGET ISSUES The following budget issues have been discussed in Workshop Meetings with the City Council and have been included in this proposed budget: A. City Pay Plan which includes a 4.5% cost of living increase for all City employees, to be effective October 1, 1988 and a revised Job Classification and Pay Grade Schedule which are included in Table III, which includes a two pay grade adjustment for new and existing police officers and a three pay grade adjustment for new and existing police dis- patcher positions B. Capital Expenditures for all funds as outlined in Table II C. An Ad Valorem Millage Rate of 2.429 D. Contribution to Cooper Memorial Library of $46,000 The following budget issues have been discussed with the City Council but funding has not been included in the proposed budget. These items should be addressed during Fiscal Year 1988-1989: A. Master Water and Sewer Plan for the service area east of U.S. 27 R. The development of the Twelfth Street Recreation Site, and possible purchase of the adjoining five acre parcel C, The construction of the proposed force main and flow equalization tank for transferring sewage from the east side of town to the treatment plant. Engineering plans will be completed within a few months, and con- struction of this project should be based upon projected development in that area D. Bonding of a portion of the projected receipts from the Local Government Infrastructure Tax Fund to proceed with projects under the City's Five Year Capital Outlay Plan E. A Solid Waste Recycling Program, either in conjunction with the County Program or as a separate City Program CONCLUSION The overall financial condition of the City of Clermont is good. It is important for us to realize that we are approaching a time of unprecedented growth in the history of Clermont. The proposed Western Extension of the East-West Expressway connecting to the Li Florida Turnpike, which will have a new interchange approximately six (6) miles from the Clermont City Limits will make the Clermont area very attractive as a residential community to serve the greater Orlando area. We must continuously monitor the level and affordability of the services the City provides, and at the same time try to anticipate the future needs of our residents and prepare for the future. Consistently the City has followed a conservative approach with our budgeting and planning. We must continue along this line and be consistent with our long range planning to ensure that the City's future economic condition remains healthy so we can provide the level of services our citizens desire at a cost that is affordable. Respectfully submitted, CITY OF CLERMONT WAYNE SAUNDERS City Manager WS / j mb 5 CITY OF CLERMONT P.O. BOX 219 • CLERMONT, FLORIDA 32711 • PHONE 904/394-4081 September 12, 1989 Dear Mayor and Council Members: I am pleased to present the Fiscal Year 1990 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 and proposed Capital Projects expenditures. The total City Budget for 1990 is $6, 895, 523 compared to $3, 975, 454 for Fiscal Year 1989. The increase is due to $3,255,183 in proposed Capital Projects. The budgets are based on no increases in ad valorem taxes or utility rates. A previously adopted increase in utility service taxes will generate required additional funds for the General Fund and a proposed increase in the sanitation rate is required to fund the increased tipping fee charged by Lake County for disposal of our solid waste. Significant changes and projects to be implemented by this budget include: Addition of a full-time Public Works Inspector/Code Enforcement Officer replacing a part-time Code Enforcement position Addition of a full-time Dispatcher/Records Clerk replacing a part-time Dispatcher position Addition of one Parks Maintenance Employee Addition of one Transportation Maintenance Employee Addition of one full-time Water Department Employee replacing a part-time Meter Reader position Construction of the Twelfth Street Park - Phase I Construction of the new Public Works Facility Expansion of the Police Department Building Expansion or relocation of City Hall 0 Construction of cross-town sewer force main and flow equalization tank to serve growth to the east The following is a synopsis of the individual funds: GENERAL FUND The City of Clermont General Fund provides for the following: Police Protection Streets and Sidewalks Street Lighting Fire Protection Animal Control Planning and Development Special Activities Parks and Beautification Recreation Facilities Recreation Programs Cemetery Vehicle Maintenance Code Enforcement Administration General Fund Revenues are projected to increase 6.6% compared to Fiscal Year 1989. The previously adopted increase in utility service taxes, which is reflected in the budget, accounts for 5.5% of the increase which indicates a stagnation of other revenue sources available to the General Fund. Although there are approximately thirty revenue sources in the General Fund, the City has no control over those contributing a major share to the budget, such as State and County Revenue Sharing shown as Intergovernmental Revenues in the line item document. The previous year's millage rate of 2.429 is to be retained and will generate $326,000 for 1990. General Fund Expenditures for 1990 have been held to a 6.4% increase compared to the 1989 budget and continues the policy of transferring $20,000 from the General Fund to the Capital Replacement Restricted Fund. Reserves in the amount of $58,892 have been designated to balance the General Fund Budget. LOCAL GOVERNMENT INFRASTRUCTURE TAX FUND Monies for this fund are generated from the 7th cent sales tax imposed by Lake County in 1987. Expenditures are restricted to Infrastructure Capital Outlay. Of the $315,000 of projected revenues, $130,900 is budgeted for various Capital Improvements with the remainder placed in reserves for future projects. The Twelfth Street Park Fund and the Building Construction Fund discussed below are to be funded by loan proceeds which will be repaid over the next twelve years with Infrastructure Revenues. After payment of the debt service, approximately 1.5 million dollars will remain for annual project funding over the fifteen year life of the infrastructure tax. TWELFTH STREET PARK FUND Two years ago the City began planning for a recreation complex to be located at Twelfth and Seminole Streets. A separate fund has 2 been established to account for the funding of this project. Phase I funding is to be from loan proceeds to be repaid by Local Government Infrastructure Tax receipts. BUILDING CONSTRUCTION FUND Three major projects are proposed for this year and are to be funded from loan funds which will be repaid by Local Government Infrastructure Tax receipts. The projects are as follows: Public Works Facility - A new facility is to be constructed on property located adjacent to the Sewage Treatment Plant on Twelfth Street Police Department Building - The existing facility is to be enlarged and remodeled City Hall - Alternatives are now being compared for either an expansion and remodeling of the existing building or a relocation to a new facility. UTILITY FUND The Utility Fund provides for Water and Sewer Services to over 2,800 customers. Revenues are projected to increase 5% compared to last year, with rates remaining unchanged for the year. Expenditures indicate an increase of 58% due to major capital expenditures including continuation of the old water main replacement project and the construction of a cross -city force main and a flow equalization tank to provide sewer service to the east. Utility Benefit Fees and $617,915 in Reserves are budgeted for these projects. SANITATION FUND This fund provides garbage and trash service for our residents. Recent actions by Lake County have had and will continue to have a major impact on this fund. The County is proposing a 167% increase in tipping fees for the disposal of our solid waste, which necessitates an increase in our rates from $9.00 per month to $12.50 to continue to provide the same services and break even. Without the County increase, expenditures increased 9%. I consider this a temporary budget, which will need major amendments during the year as soon as we know the final actions of the County Commission regarding issues involving the incinerator now under construction and their plans for recycling. Modifications and improvements are needed in our collection systems including replacement of two of our packers. We cannot make legitimate decisions until all the issues involving the incinerator and County recycling efforts are settled. The operation of this department and fund will be a major issue of change during the year. 3 CEMETERY PERPETUAL CARE FUND The Cemetery Fund was established and provides for continuing maintenance of the cemetery. All proceeds from lot sales are deposited to this fund with a transfer out of interest earnings to the General Fund for maintenance. Reserves for the fund are projected to increase by $13,250 this year. CONCLUSION The approved funding levels in this budget will enable the City to continue to progress and provide services to the residents at an acceptable level. Subsequent pages of this budget provide schedules and details regarding specific funding, and with the continuing conservative approach of the administration and department heads, provides adequate funding for all areas of city operation. We must continue to anticipate the future needs of our citizens and prepare for additional demands for service we will receive as the area grows. Conservative, long range planning and implementation of those plans, along with careful monitoring of outside issues directly affecting the City, will ensure a continuing healthy financial condition for the City. Respectfully submitted, CITY OF CLERMONT WASAUNDERS City Manager WS/jmb n Memo to: City Council From: City Manager Subject: Annual Financial Report - Fiscal Year 1988 Date: November 9, 1988 Enclosed is a copy of the Financial Statements for all City Funds for the 1988 Fiscal Year ended September 30, 1988. The following is a summary of each major fund: I. GENERAL FUND The General Fund Budget provides funds for Administration, Finance, Police, Fire, Public Works, Planning, Code Enforcement, Legal and all Special Activities. Revenues are generated for this Fund from over twenty-five revenue sources. Most of these sources are inter -governmental, originating through either State or Federal taxes or sources. The City only has direct control over the Ad Valorem Taxes, the Franchise Fees, Service Tax Fees and a few other miscellaneous revenue sources. The revised 1988 budget for revenues totaled $1,632,979. Actual revenues received for Fiscal Year 1988 were $1,782,365 for an excess of $149,386. Major contributors to the additional revenues over the amount budgeted were the State Option Gas Tax which was adopted last year and generated in excess of $30,000 over the projected budget, the Lake Apopka Natural Gas District dividend contribution for 1988 which was $14,000 over the projected amount, and the State Taxes returned to the City which in- cluded Sales Tax, Motor Fuel Tax and Cigarette Tax monies. The revised budget for total expenditures for 1988 was $1,923,280. Actual expenditures for the year totaled $1,833,424, which was $89,856 under budget. Each of the departments within the General Fund area are to be commended for their conservative budgeting and expenditure practices which contributed to the overall decrease in projected ex- penditures for the year. An analysis of the General Fund indicates increased pressures on the cost of services provided by the City to its citizens with few fund- ing alternatives. As mentioned earlier, the City only has control over a few of the twenty-five revenue sources in the General Fund. We must continue to carefully monitor the financial condition of the General Fund to ensure the future health of the City. The adoption of the Local Government Infrastructure tax last year has taken some pressure off the General Fund, but those monies may be used only for capital outlay. The majority of expenditures in the General Fund is for services, which cannot be funded through the Infrastructure Tax. The General Fund now has adequate unrestricted reserves totaling $1,042,516 and a Capital Replacement Fund reserve of $227,376. As the City grows and the needs of the citizens change, we must on an • 1 A • • • .. � � • .. • • . . � a t 1 � r .. � • Page -2- Annual Financial Report Fiscal Year 1988 annual basis continue to develop and meet budgets that provide suf- ficient revenues to fund expenditures and maintain an adequate level of reserves for unseen future needs. II. LOCAL GOVERNMENT INFRASTRUCTURE TAX FUND Last year following the adoption of our budget, Lake County adopted the Local Government Infrastructure Tax. This generated $183,217 in Fiscal Year 1988. Of that money, $89,620 was expended for Capital Outlay items, which included the Lake Winona Bridge construction and the Sunset Lane drainage project. The remainder of the funds has been committed to other Capital Outlay projects to be undertaken in Fiscal Year 1989. This Infrastructure Tax is a fifteen year tax which is projected to generate approximately $300,000 for next year. As stated previously, this tax will take some of the burden from the General Fund, but it may be used only for Capital Outlay items. III. UTILITY REVENUE FUND The City provides utilities which include potable water and sanitary sewer service. The Utility Fund is an enterprise fund, which means that it must generate enough revenues through sales and service charges to cover expenditures with no subsidy from other funds. The revised 1988 budget for revenues within the Utility Fund totaled $1,044,200. Actual receipts for the year totaled $1,217,639, which indicates a $173,438 excess of revenues received over the projected budget. This is somewhat misleading in that this report is formatted differently than the original budget and shows $64,000 of interest earnings on restricted funds which were not shown in the operating budget. With this exclusion, we still show approximately $110,000 of excess revenues. Water sales exceeded projections by over $47,000 and is attributed mainly to increased irrigation. Sewer service fees increased in excess of $27,000 due to the additional water usage and growth. Utility Fund expenditures were budgeted at $1,005,853 and actual expenditures totaled $888,636. A large portion of the savings in expenditures resulted with the delay of the bond issue and the re- structuring of the financing for the sewage treatment plant. How- ever, our Utility Department is to be commended for savings in other areas which helped result in total expenditures less than the projected budget. An analysis of the Utility Fund indicates that both the water and sewer systems are economically healthy at this time. The rates now being Page -3- Annual Financial Report Fiscal Year 1988 charged generate sufficient revenues to operate the system. We now have unrestricted reserves totaling $1,047,347. As all of you know, the Utility Fund can be impacted greatly by growth in the area and the direction the City takes toward future growth will determine what steps must be taken to ensure the economic health of the fund. We completed the expansion of our sewage treatment plant during the 1988 Fiscal Year which gives the City enough capacity to treat the wastewater generated by the remaining undeveloped area within the present city limits. It will be important for us to carefully analyze all major growth requests outside the current city limits and project the fiscal impact they would have on our Utility Revenue Fund. IV. SANITATION FUND The Sanitation Fund provides for garbage and trash collection through- out the City with twice weekly, front yard pickup. The revenues for 1988 were budgeted at $279,040. Actual revenues generated were $280,209. Sanitation Fund expenditures were budgeted at $276,666, with actual expenditures of $250,258. The Sanitation Fund also is an enterprise fund which must continue to operate on its own with service fees generating sufficient revenues to cover expenditures for the current year. As you can see, we are near the break-even point with the current fees. Due to the proposed incineration plant for Lake County and the increased landfill costs, we will have no choice but to adjust our service fees for garbage collection within the next year. Currently, the Sanitation Fund has unrestricted reserves of $156,883, but we are rapidly approaching capital funding requirements to replace some of our equipment and implement a recycling program. V. OTHER FUNDS The Cemetery Perpetual Care Fund. All proceeds from the sale of ceme- tery lots are deposited into t is fund and are restricted to the main- tenance of the cemetery. Lot sales for 1988 totaled $8,250, which resulted in total revenues to the fund of $18,381. A total of $10,131 was transferred to the General Fund for maintenance of the cemetery. The Cemetery Perpetual Care Fund has a current balance of $139,170. Recreation Fund. This fund was established to provide funds for expansion o recreational facilities. New subdivisions are required to contribute either land or money into this fund for future use by the City. The current balance in this fund is $5,940. As you will recall, a portion of the Twelfth Street Recreation area was purchased by money from this fund during Fiscal 1988. Page -4- Annual Financial Report Fiscal Year 1988 Other income into this fund includes recreational activity fees, boat ramp fees and interest earnings. Capital Replacement Fund. This fund is a restricted investment Tund within the General Fund and was established to provide funding for future capital expansion projects and major equipment replace- ment. It has been the practice of Council to annually transfer money from the General Fund unrestricted funds to this fund. Currently the Capital Replacement Fund totals $227,376. CONCLUSION The City is in sound financial condition at this time, but as you are aware, we are facing the possibility of unprecedented growth with the western leg of the East-West Expressway and the interchange of the Florida Turnpike proposed for construction within the next three years. Over the last several years the City has enjoyed a sound financial condition because of the continuous analysis of the various funds and their components by City Staff and the adoption of responsible budgets by the City Council. We must continue to give careful consideration to all requests for expansion of services and utilize long range planning strategies in all areas of service within the City in order to continue to maintain the financial position the City now enjoys. Through careful planning and the setting of reasonable goals, the City will enjoy quality growth while main- taining the level of services the citizens of Clermont have come to expect at a fair and equitable cost. Memo to: City Council From: City Manager Subject: Annual Financial Report - Fiscal Year 1988 Date: November 9, 1988 Enclosed is a copy of the Financial Statements for all City Funds for the 1988 Fiscal Year ended September 30, 1988. The following is a summary of each major fund: I. GENERAL FUND The General Fund Budget provides funds for Administration, Finance, Police, Fire, Public Works, Planning, Code Enforcement, Legal and all Special Activities. Revenues are generated for this Fund from over twenty-five revenue sources. Most of these sources are inter -governmental, originating through either State or Federal taxes or sources. The City only has direct control over the Ad Valorem Taxes, the Franchise Fees, Service Tax Fees and a few other miscellaneous revenue sources. The revised 1988 budget for revenues totaled $1,632,979. Actual revenues received for Fiscal Year 1988 were $1,782,365 for an excess of $149,386. Major contributors to the additional revenues over the amount budgeted were the State Option Gas Tax which was adopted last year and generated in excess of $30,000 over the projected budget, the Lake Apopka Natural Gas District dividend contribution for 1988 which was $14,000 over the projected amount, and the State Taxes returned to the City which in- cluded Sales Tax, Motor Fuel Tax and Cigarette Tax monies. The revised budget for total expenditures for 1988 was $1,923,280. Actual expenditures for the year totaled $1,833,424, which was $89,856 under budget. Each of the departments within the General Fund area are to be commended for their conservative budgeting and expenditure practices which contributed to the overall decrease in projected ex- penditures for the year. An analysis of the General Fund indicates increased pressures on the cost of services provided by the City to its citizens with few fund- ing alternatives. As mentioned earlier, the City only has control over a few of the twenty-five revenue sources in the General Fund. We must continue to carefully monitor the financial condition of the General Fund to ensure the future health of the City. The adoption of the Local Government Infrastructure tax last year has taken some pressure off the General Fund, but those monies may be used only for capital outlay. The majority of expenditures in the General Fund is for services, which cannot be funded through the Infrastructure Tax. The General Fund now has adequate unrestricted reserves totaling $1,042,516 and a Capital Replacement Fund reserve of $227,376. As the City grows and the needs of the citizens change, we must on an Page -2- Annual Financial Report Fiscal Year 1988 annual basis continue to develop and meet budgets that provide suf- ficient revenues to fund expenditures and maintain an adequate level of reserves for unseen future needs. II. LOCAL GOVERNMENT INFRASTRUCTURE TAX FUND Last year following the adoption of our budget, Lake County adopted the Local Government Infrastructure Tax. This generated $183,217 in Fiscal Year 1988. Of that money, $89,620 was expended for Capital Outlay items, which included the Lake Winona Bridge construction and the Sunset Lane drainage project. The remainder of the funds has been committed to other Capital Outlay projects to be undertaken in Fiscal Year 1989. This Infrastructure Tax is a fifteen year tax which is projected to generate approximately $300,000 for next year. As stated previously, this tax will take some of the burden from the General Fund, but it may be used only for Capital Outlay items. III. UTILITY REVENUE FUND The City provides utilities which include potable water and sanitary sewer service. The Utility Fund is an enterprise fund, which means that it must generate enough revenues through sales and service charges to cover expenditures with no subsidy from other funds. The revised 1988 budget for revenues within the Utility Fund totaled $1,044,200. Actual receipts for the year totaled $1,217,639, which indicates a $173,438 excess of revenues received over the projected budget. This is somewhat misleading in that this report is formatted differently than the original budget and shows $64,000 of interest earnings on restricted funds which were not shown in the operating budget. With this exclusion, we still show approximately $110,000 of excess revenues. Water sales exceeded projections by over $47,000 and is attributed mainly to increased irrigation. Sewer service fees increased in excess of $27,000 due to the additional water usage and growth. Utility Fund expenditures were budgeted at $1,005,853 and actual expenditures totaled $888,636. A large portion of the savings in expenditures resulted with the delay of the bond issue and the re- structuring of the financing for the sewage treatment plant. How- ever, our Utility Department is to be commended for savings in other areas which helped result in total expenditures less than the projected budget. An analysis of the Utility Fund indicates that both the water and sewer systems are economically healthy at this time. The rates now being Page -3- Annual Financial Report Fiscal Year 1988 charged generate sufficient revenues to operate the system. We now have unrestricted reserves totaling $1,047,347. As all of you know, the Utility Fund can be impacted greatly by growth in the area and the direction the City takes toward future growth will determine what steps must be taken to ensure the economic health of the fund. We completed the expansion of our sewage treatment plant during the 1988 Fiscal Year which gives the City enough capacity to treat the wastewater generated by the remaining undeveloped area within the present city limits. It will be important for us to carefully analyze all major growth requests outside the current city limits and project the fiscal impact they would have on our Utility Revenue Fund. IV. SANITATION FUND The Sanitation Fund provides for garbage and trash collection through- out the City with twice weekly, front yard pickup. The revenues for 1988 were budgeted at $279,040. Actual revenues generated were $280,209. Sanitation Fund expenditures were budgeted at $276,666, with actual expenditures of $250,258. The Sanitation Fund also is an enterprise fund which must continue to operate on its own with service fees generating sufficient revenues to cover expenditures for the current year. As you can see, we are near the break-even point with the current fees. Due to the proposed incineration plant for Lake County and the increased landfill costs, we will have no choice but to adjust our service fees for garbage collection within the next year. Currently, the Sanitation Fund has unrestricted reserves of $156,883, but we are rapidly approaching capital funding requirements to replace some of our equipment and implement a recycling program. V. OTHER FUNDS The Cemetery Perpetual Care Fund. All proceeds from the sale of ceme- tery lots are deposited into Ms fund and are restricted to the main- tenance of the cemetery. Lot sales for 1988 totaled $8,250, which resulted in total revenues to the fund of $18,381. A total of $10,131 was transferred to the General Fund for maintenance of the cemetery. The Cemetery Perpetual Care Fund has a current balance of $139,170. Recreation Fund. This fund was established to provide funds for expansion of recreational facilities. New subdivisions are required to contribute either land or money into this fund for future use by the City. The current balance in this fund is $5,940. As you will recall, a portion of the Twelfth Street Recreation area was purchased by money from this fund during Fiscal 1988. Page -4- Annual Financial Report Fiscal Year 1988 Other income into this fund includes recreational activity fees, boat ramp fees and interest earnings. Capital Replacement Fund. This fund is a restricted investment Tund within the General Fund and was established to provide funding for future capital expansion projects and major equipment replace- ment. It has been the practice of Council to annually transfer money from the General Fund unrestricted funds to this fund. Currently the Capital Replacement Fund totals $227,376. CONCLUSION The City is in sound financial condition at this time, but as you are aware, we are facing the possibility of unprecedented growth with the western leg of the East-West Expressway and the interchange of the Florida Turnpike proposed for construction within the next three years. Over the last several years the City has enjoyed a sound financial condition because of the continuous analysis of the various funds and their components by City Staff and the adoption of responsible budgets by the City Council. We must continue to give careful consideration to all requests for expansion of services and utilize long range planning strategies in all areas of service within the City in order to continue to maintain the financial position the City now enjoys. Through careful planning and the setting of reasonable goals, the City will enjoy quality growth while main- taining the level of services the citizens of Clermont have come to expect at a fair and equitable cost.