BUDGET SUMMARY FISCAL YEAR 2009/10. November 24, Special Report #674

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1 BUDGET SUMMARY FISCAL YEAR 2009/10 November 24, 2009 Special Report #674

2 Council Auditor's Office City of Jacksonville Summary of 2009/2010 Budget Review Table of Contents REPORT 1 OVERVIEWS: City and Independent Agencies 9 City of Jacksonville Summary of Budgets 10 Summary of Employee Caps by Subfund General Fund Employee Cap by Department Final City Council Established Contingencies 13 Jacksonville Journey 14 AD VALOREM TAXES: Summary of Ad Valorem Tax Calculations Millage Rates Within Duval County 16 Sample Residential Ad Valorem Tax Calculation 17 Tax Increment Districts 18 GENERAL FUND/GENERAL SERVICES DISTRICT: Major Changes in Original Budgets 19 Schedule of Revenues 20 Various Revenue Detail 21 Schedule of Expenditures 22 Schedule of Non-Departmental Expenditures 23 SUMMARY OF SOLID WASTE DISPOSAL COSTS 28 SCHEDULE OF PUBLIC SERVICE GRANTS 29 CULTURAL GRANTS 31 SUMMARY OF CITY'S CAPITAL IMPROVEMENT PROGRAM

3 OFFICE OF THE AUDITOR Suite 200, St. James Building November 24, 2009 Special Report #674 Honorable Members of the City Council City of Jacksonville Introduction This report summarizes the review and the resulting changes made by the Finance Committee and the City Council on the proposed fiscal year 2009/10 budget (Ordinance E). This report does not represent an audit or attestation conducted pursuant to Government Auditing Standards. The City s total budget for the FY 2009/10, including Independent Authorities, was approved by the City Council at $4,552,966,916, a decrease of $916,655,118 from the FY 2008/09. The City s General Government budget for the FY 2009/10, excluding Independent Authorities, was approved by the City Council at $2,053,619,136, an increase of $50,605,996 from the FY 2008/09. It should be noted that intrafund transfers have not been eliminated. The FY 2009/2010 millage levy ordinance (Ordinance E) approved by the City changed the millage rate from mills to the rolled back rate of mills. Pursuant to State law, this rate will levy the same total ad valorem taxes as FY 2008/2009 when applied to properties existing on the FY2008/2009 tax roll. Although there is an overall reduction in taxable values, combined with the effect of an additional $25,000 homestead exemption, total budgeted ad valorem tax revenues will be increasing 3.4% over the FY2008/2009, with ad valorem revenue from new construction accounting for 2.67% of the increase. After considering the impact from Tax Increment Districts, net property tax revenue budgeted increased by $16,036,746, from $454,048,661 in the FY 2008/09 budget to $470,085,407 in the FY 2009/10 budget. After actions taken by the City Council, the total General Government employee cap increased by 43 positions, from 8,019 in the FY 2008/2009 budget to 8,062 in the FY 2009/10. Key increases included 163 positions within the Sheriff s Office budget, 12 new firefighter positions (unfunded), 15 new City-wide vacancy pool positions (unfunded), 21 new positions for the Tax Collector to take over the issuance of Driver Licenses from the State, and the restoration of 14 positions at the Libraries that were cut in the Mayor s Proposed budget. The 163 positions for the Sheriff s Office included: 97 positions for the conversion of the Health Care Contract for inmate care previously held with the State 117 West Duval Street Jacksonville, Florida Telephone (904) Fax (904)

4 44 Corrections Officers 7 Police Service Technicians 5 Crime Scene Investigators 5 Judicial Officers 2 Clerical Support Aides 2 Crime Scene Analysts 1 Police Officer for JEA branches These additions were offset by the elimination of more than 185 positions across the City s 20 operating departments, most of which were vacant. For those positions that were filled, most employees were placed within other departments within the City where staffing shortages were noted. Budget Highlights Significant areas of funding approved by the City Council in the FY 2009/10 budget included the following: 1. Over $100 Million Budgeted in the General Fund for Pension Costs, including: The City's pension contribution rate for the General Employees' Pension Plan increased from 10.43% to 13.50%. The General Fund contribution was budgeted at $18.4 million. The employee contribution remained at 8%. The City's pension contribution for the Correction Officers' plan increased from 17.16% to 31.78%. The General Fund contribution was budgeted at $9 million. The employee contribution remained at 8%. The City's pension contribution for the Police & Fire Pension plan increased from 32.11% to 49.6%. The General Fund contribution was budgeted at $79.8 million. The employee contribution remained at 7%. 2. $87.5 Million Budgeted for Health Insurance The City issued a Request for Proposal (RFP) for health care services during the FY 2008/09. The contract was awarded to Aetna, with a cost increase of 10% budgeted in the FY 2009/10. Funding for the Employee Assistance Program was also included as part of the City s contract with Aetna, which in the past had been contracted out separately. 3. Sheriff General Fund Budget- increased from $339.6 million in FY 2008/09 to $355.6 million in FY 2009/10, or $16 million, largely from an $18.4 million increase in pension contribution, as well as position increases mentioned above. 4. Fire Rescue General Fund Budget- increased from $153.1 million in FY 2008/09 to $164.2 million in FY 2009/10, or $11.1 million, mainly due to a $9.3 million increase in pension contribution. 2

5 5. Other Departments/Divisions- Outside of the Sheriff and Fire Rescue budgets noted above, significant funding for other Departments/Divisions for the FY 2009/10 included: Public Works Department- $79.6 million Solid Waste Division- $67.8 million Recreation and Community Services Department- $51 million Information Technology Department- $46.3 million Public Libraries Department- $41.7 million Fleet Management Division- $37.8 million 6. Public Service Grants- The amount budgeted for funding provided to non-profits remained relatively constant with the funding in the FY 2008/09, approved at $5.4 million for the FY 2009/ Debt Repayment- About $70 million was budgeted in the General Fund/General Services District for principal and interest repayment on outstanding debt in the FY 2009/ Jacksonville Journey- First established in the FY 2008/09 as a Public Safety Initiative, $8,144,278 was budgeted to come from the General Fund in the FY 2009/10, as detailed below. An additional $4.6 million of grant funding received from the U.S. Department of Education and U.S. Department of Justice was appropriated through separate legislation (Ordinances E, E, E and E). Of the $4.6 million, $4.3 million will be used for direct program expenses and approximately $300,000 will be used to cover administrative expenses. General Fund Dollars Program $ 484,000 Drug Abatement Response Team Initiative 500,000 Local Housing Initiatives 2,000,000 Early Literacy 1,156,400 Summer Camps 810,324 Out of School Suspension Centers 1,538,044 TEAM UP Programs 249,220 City s Summer Jobs Program 900,000 College Scholarships 100,000 Northeast Florida Family Foundations 406,290 After School Recreational Programs $8,144,278 Sub-total 9. Capital Improvement Program (CIP) - $146 million was budgeted for funding for capital projects in the FY 09/10, as well as $11.2 million for Storm Water projects, as detailed in the City s CIP. Of the $146 million, $21.5 million will require future approval of either the Mayor s Budget Review Committee (MBRC) or City Council, and $94 million of new debt will be issued through the City s Banking Fund. 3

6 10. Vehicle Replacement- $7.4 million for replacement costs for new vehicle purchases in FY 2009/ Shands Jacksonville- Funding totaling $23.7 million was approved for Shands Jacksonville Hospital as part of the City s Indigent Care Agreement. This amount is consistent with the funding amount provided in FY 2008/ Emergency Contingency- For the FY 2009/10, a significant portion of the Emergency Contingency, $41.6 million, was appropriated in a Cash Carryover line item. This $41.6 million cannot be spent without the City Council s approval. Interest earnings within the Emergency Contingency totaling $1.8 million were appropriated and transferred to the General Fund to be used for General Fund Operating expenses as part of the Mayor s Proposed budget submitted to City Council. Such action required that the City Council waive Section of the Municipal Code, which requires that the interest earnings stay within the Emergency Contingency account. City Council Actions The Finance Committee was faced with many challenges throughout this year s budget review process. At the start of their review, the City Council Finance Committee was tasked with finding savings of $12.9 million in order to keep the budget in balance. This was a result of the General Services District (GSD) millage being set at mills and the Council s inability per State Statute to raise the millage given the Mayor s veto of Council action passing a GSD millage of mills. Steps taken by the City Council to reach these savings for the FY 2009/10 budget included the following: Initially approved 3% cuts to each Department s total budget within the General Fund. This action resulted in initial savings of approximately $24.3 million. However, after much discussion and debate with the Departments, numerous increases and decreases were made to offset this initial savings. The City Council created a Budget Stabilization Contingency totaling $9.5 million. However, they also increased the Collective Bargaining Lapse from $10 million to $20.6 million. This Collective Bargaining Lapse was in addition to a personnel lapse of $6 million, bringing the total lapse to $26.6 million. Before any of the $9.5 million Budget Stabilization can be spent, savings of $26.6 million will have to be obtained from changes to terms in each of the union contracts that are currently being renegotiated in order to maintain a balanced budget. Eliminated the Mayor s Proposed plan to furlough employees as one of the cost saving mechanisms (estimated to save $3.1 million). Established a subcommittee to review operations of the Information Technology Department (ITD): 4

7 Resulted in budgetary reductions of approximately $3 million to the ITD with the acknowledgment that the department s billing methodologies and cost base will be reviewed more extensively in the upcoming fiscal year. Approved savings of $5.1 million from a change made by the Administration in the policy used to determine when a City vehicle is replaced. Approved a change in the structure of how the Sheriff provides health care to inmates by bringing the operation of this function in-house rather than contracting out such services through the State. This change in operations added 97 positions to the City s employee cap and according to the Sheriff, will save $535,191 in FY 2009/10. However, given the uncertainty surrounding the savings until this plan is fully implemented, the savings were placed in a Designated Special Council Contingency. Restored library hours to their original levels in the FY 2008/09 budget by adding back $750,000 of contingency funding ($500,000 from the joint Mayor/Council contingency, $125,000 from the Mayor s Operating Contingency, and $125,000 from the City Council s Contingency). Approved position enhancements for the Sheriff s Office with the acknowledgement from the Sheriff that the enhancements were related to the Matrix Study (an outside study conducted by a consultant in 2007 to determine operational needs) rather than the Jacksonville Journey. Budget Ordinance The City Council also addressed the following issues through newly created special language included within the Budget Ordinance: Approved language that provided for salary reductions of elected or appointed employees and officials and the employees of the Police and Fire Pension Fund to not be implemented until Council approval of collective bargaining agreements. This would include Council Members as well as Executive Council Assistants. Although initially eliminated by the Finance Committee from the Mayor s Proposed Budget, the Office of the Inspector General was fully restored with the requirement that no later than December 15, 2009, the Rules Committee provide the Council a report regarding the structure of the Inspector General as a Division or a Department. Provided for any funding from private or public sources to support General Fund operations of the Special Events Division to be placed in a General Fund Special Events Replacement Fund. General Funds appropriated in the amount of $562,300 to the Special Events program shall be transferred to the Joint Mayor/Council Operating Contingency upon receipt of each donated dollar. 5

8 Provided for accumulated interest earnings as of September 30, 2009, within the Tax Collector s interest earnings account, to be distributed to all taxing authorities, as provided by State law, no later than January 15, In addition, all future accumulated interest earnings are to be distributed to all taxing authorities on or after October 1, Items for Future Discussion The City Council discussed several items during the budget hearings that they wanted to review further during the FY 2009/10. Information Technology Department (ITD)- Overall organizational structure of ITD, specifically with regards to the number of managers and expertise of employees switching from a main frame environment to a server environment. All other internal service billings, such as legal charges and fleet charges are also to be reviewed by the Administration and the City Council throughout the FY 2009/10 to determine how best to allocate these costs in future budgets. Opportunities for Improvement 1. Consistent with the FY 2008/09 review, my office experienced a number of problems with the inclusion of the Capital Improvement Program (CIP) in the budget ordinance. Much of the funding was either not identified within the Mayor s Proposed Budget for FY 2009/10, or was proposed to be appropriated through incorrect allocations of funds from existing capital projects. This resulted in our office having several pages of recommendations to the Finance Committee to ensure that sufficient funding for projects was in place. Recommendation We recommend that before the Administration introduces the Mayor s Proposed budget to the City Council, a quality control review be performed to ensure that all projects identified in the current year CIP have an appropriately identified funding source. If a funding source cannot be identified, then that project should not appear as being funded in the current year CIP. In addition, if it is determined that excess funds from existing capital projects will be reallocated to new projects, only available funds should be reallocated. All other funds previously committed as part of a contractual agreement should remain in place for that capital project and not be permitted to be reallocated to a different project. 2. During our review of the Independent Authorities budgets, we noted that some transfers or reimbursements between the City and the Independent Authorities differed. For example, the City s budget for the telecommunications tax to be paid to the Jacksonville Port Authority (JPA) was recorded as one amount in the City s expenditure budget and a differing amount within JPA s revenue budget. This error resulted in additional savings for the City of $380,319 based on overbudgeted expenses within the City s budget. 6

9 Additionally, both the water/sewer and electricity amounts were individually budgeted incorrectly within the City s budget when compared to JEA s budget, but in total were correct. Finally, the City Council had to utilize $325,031 of Special Council Contingency funding to cover overbudgeted revenues within Fire Rescue that were noted from our review of the Jacksonville Aviation Authority s (JAA) budget. The issue with the JAA s payments to the City for fire services has also been discussed in prior Quarterly Summary Reports issued by my office. Recommendation We recommend that the Administration communicate with each of the Independent Authorities before filing the final budget ordinance schedules to ensure that all transfers of funds between the City and the Independent Authorities are in agreement with the City s budget schedules. This will also minimize any necessary City Council action at the Budget Hearings to make corrections. Additionally, it may be beneficial for the Mayor s Budget Review Committee to include the Independent Authorities in their review along with all the City departments, which has been done in prior years. 3. Each year, as part of our review of the budget, my office must determine how the employee cap has changed, including the number of new positions, the number of deleted positions and the number of positions transferred to other departments. Consistent with prior years, we have experienced difficulty in obtaining such information from the analysts in the Budget Office. Initial information provided from the analysts for the FY 2009/10 review was incorrect. My staff spent numerous hours working through information that did not tie to the employee cap numbers presented in the budget. Recommendation We recommend that the Budget Office require each analyst to track changes in full-time employee positions for their assigned departments. Given that we request this information as part of every budget review, we expect that each analyst should be prepared to provide detailed information on position changes during the year as well as position changes that have been included in the Mayor s Proposed Budget. Analysts should also document the supporting authorization for the changes, such as specific legislation or an RC (Reclass form) that is approved by MBRC. The ultimate goal is to ensure that the employee cap is adhered to and that unnecessary positions or positions intentionally kept vacant are eliminated. 4. Section of the Municipal Code requires the Mayor to submit a five year projection of forecasted General Fund revenues and expenditures. The Mayor is required to comment on anticipated future problems and opportunities facing the City that surfaces from these projections. Included as Schedule B-3 of the budget Ordinance E is a schedule of General Fund Revenue/Expenditure Projections. Consistent with last year, the schedule projects a deficit in each of the next four years and is without the required comment. 7

10 Recommendation We recommend that along with Schedule B-3 (General Fund Revenue/Expenditure Projections) the Mayor provide comments regarding anticipated future problems and opportunities that surface from the projections as required by Municipal Code section Given that this has been a concern that we have expressed for the past few years, we recommend that the Administration work with our office to determine how this information could best be provided, especially given the volatility of taxable property values and financial restrictions placed on the local governments by the State. 5. Based on this year s review by the City Council Finance Committee, it was noted that many Council Members wanted more detailed budget information on which to base their decisions. Additionally, as presented, some of the budget information was difficult to dissect and reach conclusions upon, especially with regard to transfers between funds which inflate total budget numbers. Recommendation We will work with the Administration and the Budget Office to determine how the budget information could be presented in a more concise and clear manner, but with the level of detail needed by Council to make informed decisions. Respectfully submitted, Kirk A. Sherman Kirk A. Sherman, CPA Council Auditor 8

11 AUDITOR'S OFFICE CITY OF JACKSONVILLE AND ITS INDEPENDENT AGENCIES BUDGET SUMMARY AGENCY 2008/ /2010 ORIGINAL BUDGET TOTAL AGENCY CONTRIBUTION TOTAL AGENCY CONTRIBUTION BUDGET FROM (TO) BUDGET FROM (TO) (see footnote A) CITY (see footnote A) CITY Jacksonville Aviation Authority $ 158,083,482 $ - $ 105,865,966 $ - Jacksonville Port Authority Excess Telecommunications Contribution 3,033,027 8,445,478 Manatee Study - - Total Jacksonville Port Authority $ 657,284,295 $ 3,033,027 $ 126,330,471 $ 8,445,478 Police and Fire Pension Fund $ 8,468,629 $ - $ 7,194,325 $ - Business Improvement District $ 1,234,856 $ 229,747 $ 1,214,299 $ 229,747 Jacksonville Transportation Authority General Fund for Community Trans Coordinator 1,220,350 1,220,350 Public Parking, Half of Trolley Revenue 69,450 62,250 Local Option Gas Tax per Interlocal Agreement 31,121,713 30,000,000 Local Option Sales Tax Fund 73,557,174 68,760,864 Total Jacksonville Transportation Authority $ 198,326,753 $ 105,968,687 $ 178,014,933 $ 100,043,464 J E A Electric Operations 1,486,578,197 (76,094,120) 1,294,662,940 (79,007,260) Electric Capital 395,210, ,800,000 Water & Sewer Operations 310,254,048 (20,593,418) 310,123,516 (20,180,278) Water & Sewer Capital 230,000, ,000,000 Water & Sewer Debt Service (1,123,947) - District Energy System Operations 10,248,666 7,400,000 District Energy System Capital 9,287,000 1,046,000 Contribution from Sale of Land - - Total JEA $ 2,441,577,911 $ 2,079,032,456 (Total Contribution to City General Fund) $ (97,811,485) $ (99,187,538) Water Sewer Expansion Authority $ 1,632,968 $ 373,668 $ 1,695,330 $ 436,030 Total of City Independent Agencies $ 3,466,608,894 $ 11,793,644 $ 2,499,347,780 $ 9,967,181 Contribution to Shands Jacksonville 23,775,594 23,775,594 Net General Government Contributions $ 35,569,238 $ 33,742,775 Total of Jacksonville General Government Budget $ 2,003,013,140 $ 2,053,619,136 Total Budget, General Government and Independent Agencies $ 5,469,622,034 $ 4,552,966,916 (A) Interfund and interagency transfers have not been eliminated. City & Ind Agencies 2010 FOR FINAL HO FINAL- Budget Summary Rpt 9

12 CITY OF JACKSONVILLE, FLORIDA SUMMARY OF BUDGETS FY MAYOR'S PROPOSED GENERAL FUND 011 GENERAL FUND - GSD 971,441, ,832, ,500, MOSQUITO CONTROL STATE 1 380, , , PROPERTY APPRAISER 9,352,524 9,478,407 9,221, CLERK OF THE COURT 4,549,444 3,840,575 3,549, TAX COLLECTOR 15,498,185 13,253,720 15,456, EMERGENCY CONTINGENCY 38,602,251 43,415,371 43,415, PUBLIC SAFETY INITIATIVE 11,194,415 12,692,339 7,660,278 TOTAL GENERAL FUND 1,051,018,768 1,076,874,554 1,061,159,418 SPECIAL REVENUE FUNDS 110 PLANNING, ECONOMIC DEV & CONCUR MGMT 2,867,396 1,598,721 1,590, AIR POLLUTION CONTROL & MONITORING 1,660,631 1,709,284 1,709, SPORTS, CONVENTION & TOURISM DEV 8,899,416 7,463,132 7,463, TRANSPORTATION 116,725, ,566, ,131, GENERAL GOVERNMENT 20,872,760 36,756,647 20,563, EMERGENCY 911 4,836,271 4,845,271 4,845, TAX INCREMENT DISTRICTS 20,781,437 21,507,001 20,869, JACKSONVILLE CHILDREN'S COMMISSION 22,440,559 22,211,756 21,493,840 1A0 COMMUNITY DEVELOPMENT BLOCK GRANT 484, , ,868 1D0 MAINTENANCE, PARKS AND RECREATION 4,572,083 4,811,713 4,568,961 1F0 OTHER FEDERAL, STATE & LOCAL GRANTS 550, , ,000 1H0 GENERAL GOVERNMENT 1,032,929 1,225,579 1,016,630 1I0 BETTER JACKSONVILLE TRUST FD 47,757,495 1J0 CHOOSE LIFE TRUST FUND 47,000 62,076 62,076 TOTAL SPECIAL REVENUE FUNDS 205,769, ,797, ,105,282 CAPITAL PROJECT FUNDS 310 BOND PROJECTS 6,255, GENERAL PROJECTS 135,115,436 97,727, ,346, GRANT PROJECTS 1,212, , RIVER CITY RENAISSANCE PROJECT 3,266, BOND PROJECTS 310,992 TOTAL CAPITAL PROJECT FUNDS 136,327,436 98,617, ,180,251 ENTERPRISE FUNDS 410 PUBLIC PARKING SYSTEM 6,879,027 5,151,326 4,962, MOTOR VEHICLE INSPECTION 453, , , SOLID WASTE DISPOSAL 75,867,571 76,898,182 75,946, STORMWATER SERVICES 50,166,404 52,892,841 52,889,448 4A0 MUNICIPAL STADIUM 25,113,901 44,506,618 41,743,340 4B0 MEMORIAL ARENA 7,749,724 7,478,437 8,564,524 4C0 BASEBALL STADIUM 1,336,305 2,002,355 1,668,666 4D0 PERFORMING ARTS 3,651,802 4,302,824 3,885,436 4E0 CONVENTION CENTER 8,050,256 7,868,666 7,342,128 4F0 EQUESTRIAN CENTER 1,629,613 1,857,959 1,659,742 TOTAL ENTERPRISE FUNDS 180,898, ,482, ,174,790 INTERNAL SERVICE FUNDS 510 FLEET MANAGEMENT 78,818,033 69,069,402 62,327, PURCHASING 1,989,873 2,099,079 2,083, INFORMATION TECHNOLOGIES 47,326,819 49,511,330 46,481, OFFICE OF GENERAL COUNSEL 9,041,900 9,407,757 9,394, SELF INSURANCE 29,185,827 32,028,115 32,012, GROUP HEALTH 80,199,619 87,499,676 87,499, INSURED PROGRAMS 8,311,275 9,577,744 9,568, INTERNAL LOAN POOL 148,466, ,700, ,016,645 TOTAL INTERNAL SERVICE FUNDS 403,340, ,893, ,384,153 TRUST AND AGENCY FUNDS 610 GENERAL EMPLOYEES PENSION TRUST 11,513,477 9,025,697 8,892, EXPENDABLE TRUST FUND 465, , ,598 TOTAL TRUST AND AGENCY FUNDS 11,978,477 9,339,295 9,205,703 COMPONENT UNITS 720 JACKSONVILLE HOUSING FINANCE AUTHORITY 561, , , JACKSONVILLE ECONOMIC DEVELOPMENT COMM 13,118,010 11,740,307 12,679,531 TOTAL COMPONENT UNITS 13,679,632 12,477,031 13,409,539 TOTAL FOR ALL GENERAL GOVERNMENT FUNDS 10 2,003,013,140 2,028,481,104 2,053,619,136

13 CITY OF JACKSONVILLE, FLORIDA SUMMARY OF EMPLOYEE CAPS BY SUBFUND FY MAYOR'S PROPOSED CHANGE FROM FY09 GENERAL FUND 011 GENERAL FUND - GSD 6,477 6,493 6, MOSQUITO CONTROL STATE PROPERTY APPRAISER CLERK OF THE COURT TAX COLLECTOR PUBLIC SAFETY INITIATIVE TOTAL GENERAL FUND 6,870 6,914 6, SPECIAL REVENUE FUNDS 112 CONCURRENCY MANAGEMENT SYSTEM AIR POLLUTION TAG FEE AIR POLLUTION EPA TOURIST DEVELOPMENT HAZARDOUS WASTE PROGRAM / SQG BUILDING INSPECTION B DUVAL COUNTY LAW LIBRARY L JUVENILE DRUG COURT Q COURT INNOVATIONS-JUDICIAL SUPPORT V DUVAL COUNTY TEEN COURT PROGRAMS TRUST W LIBRARY CONFERENCE FACILITY TRUST EMERGENCY USER FEE JACKSONVILLE CHILDREN'S COMMISSION A1 COMMUNITY DEVELOPMENT D1 HUGUENOT PARK D2 KATHRYN A HANNA PARK IMPROVEMENT DA CECIL FIELD COMMERCE CENTER H2 ANIMAL CARE & CONTROL PROGRAMS TOTAL SPECIAL REVENUE FUNDS ENTERPRISE FUNDS 411 PUBLIC PARKING SYSTEM MOTOR VEHICLE INSPECTION SOLID WASTE DISPOSAL STORMWATER SERVICES TOTAL ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 511 FLEET MGMT - OPERATIONS FLEET MGMT - VEHICLE REPLACEMENT COPY CENTER ITD OPERATIONS COMMUNICATIONS RADIO COMMUNICATION SYSTEM DEVELOPMENT/TECH REPLACEMENT OFFICE OF GENERAL COUNSEL SELF INSURANCE GROUP HEALTH INSURED PROGRAMS TOTAL INTERNAL SERVICE FUNDS TRUST AND AGENCY FUNDS 611 GENERAL EMPLOYEES PENSION TRUST A SHERIFF'S TRUSTS TOTAL TRUST AND AGENCY FUNDS COMPONENT UNITS 721 JACKSONVILLE HOUSING FINANCE AUTHORITY JACKSONVILLE ECONOMIC DEVELOPMENT COMM TOTAL COMPONENT UNITS ,019 8, TOTAL EMPLOYEE CAP FOR ALL SUBFUNDS 8,007 11

14 CITY OF JACKSONVILLE, FLORIDA GENERAL FUND - GENERAL SERVICES DISTRICT EMPLOYEE CAP BY DEPARTMENT FY MAYOR'S PROPOSED CHANGE FROM FY 09 FULL TIME EMPLOYEE POSITIONS ADVISORY BOARDS CENTRAL OPERATIONS CITY ENVIRONMENTAL & COMPLIANCE FINANCE FIRE AND RESCUE 1,333 1,323 1, GENERAL COUNSEL HUMAN RIGHTS COMMISSION JACKSONVILLE CITYWIDE ACTIVITIES MAYOR'S OFFICE MEDICAL EXAMINER OFFICE OF THE SHERIFF 3,191 3,257 3, PLANNING AND DEVELOPMENT PUBLIC LIBRARIES PUBLIC WORKS RECREATION & COMMUNITY SERVICES SUPERVISOR OF ELECTIONS TOTAL FULL TIME EMPLOYEE POSITIONS GENERAL FUND - GENERAL SERVICES DISTRICT 6,477 6,493 6,

15 Council Auditor's Office City of Jacksonville 2009/2010 City Budget City Council Designated Contingencies (All Sub-funds) Designated Special Council Contingencies Metropolitan Park Renovation $ 9,088,274 Northbank Riverwalk Renovation 7,067,322 Inmate Health - Sheriff's Health Services 535,191 JSEB Program Review 20,000 Total Designated Contingencies $ 16,710,787 Budget Stabilization Contingency * $ 9,556,721 Total Contingencies Created by City Council $ 26,267,508 * The Budget Stabilization Contingency totaling $9.5 million was created on September 17, 2009 at the Special Council Meeting when the remaining balance in the Special Council Contingency was transferred to it in order to provide a contingency for union negotiations. It is important to note that the Budget Stabilization Contingency balance should remain intact until collective bargaining negotiations are finalized. If savings of $26.6 million are not realized through collective bargaining negotiations and normal turnover to cover the collective bargaining and personnel lapses, the Budget Stabilization Contingency funding will be needed to help maintain a balanced budget. City Council Designated Contingencies (all sub-funds) 13

16 Public Safety Initiative (Jacksonville Journey) FY 10 General Fund FY 10 Grant Total FY 10 Program Description FY 09 Approved Contribution Funding (A) Proposed DART - Code Compliance (B) $ 363,000 $ 484,000 $ - $ 484,000 Local Initiatives Support Corporation $ 500,000 $ 500,000 $ - $ 500,000 Family Foundations $ 100,000 $ 100,000 $ - $ 100,000 After School Recreation Leagues $ 612,680 $ 406,290 $ - $ 406,290 Summer Jobs Program $ 250,000 $ 249,220 $ - $ 249,220 Jax Commitment Scholarship Program $ 1,000,000 $ 900,000 $ - $ 900,000 Ex-Offender Re-entry Portal $ 600,000 $ - $ 800,000 $ 800,000 Juvenile Assessment Center $ 328,236 $ - $ 328,236 $ 328,236 Early Literacy $ 1,500,000 $ 2,000,000 $ - $ 2,000,000 Juvenile Crime Prevention & Intervention $ 241,200 $ - $ 321,600 $ 321,600 Summer Camps $ 1,156,500 $ 1,156,400 $ - $ 1,156,400 Out of School Suspension Centers $ 1,495,549 $ 810,324 $ 433,340 $ 1,243,664 Team-up Programs $ 2,137,500 $ 1,538,044 $ 1,200,000 $ 2,738,044 Ex-Offender Employment Program $ 356,250 $ - $ 475,000 $ 475,000 Ex-offender Training/Re-entry $ 553,500 $ - $ 738,000 $ 738,000 Administrative Expenses $ - $ - $ 301,686 $ 301,686 Total for Sub-fund 019 $ 11,194,415 $ 8,144,278 $ 4,597,862 $ 12,742,140 Funding not Included in Sub-fund 019 Sheriff's Office Positions (C) $ 10,803,980 $ - $ - $ - Neighborhood Job Opportunities $ 1,656,767 $ - $ - $ - Repair of Neglected City Assets (D) $ 7,343,233 $ - $ - $ - Total Other $ 19,803,980 $ - $ - $ - Total Jacksonville Journey Funding $ 30,998,395 $ 8,144,278 $ 4,597,862 $ 12,742,140 (A) The grant funding listed for FY 10 was approved by Council through separate legislation (Ordinances E, E, E, and E). (B) During their review of the Jacksonville Journey budget, the Finance Committee voted to move $484,000 budgeted for DART to the General Fund under the Environmental & Compliance Department within the Code Compliance Division. Although shown within the General Fund, rather than the Jacksonville Journey subfund, this funding is still considered to be part of the Jacksonville Journey Program. (C) For the FY 2009/10, the funding for 63 new positions as well as the positions approved in the FY 2008/09 budget, has been included in the General Fund Budget for the Sheriff's Office rather than as a separate budget as part of the Jacksonville Journey program. (D) Funding in the FY 2008/09 was one-time money slated for capital projects related to the Jacksonville Journey Program. No dollars were budgeted for capital projects for the Jacksonville Journey Program in the FY 2009/10. 14

17 FY 2008/09 BUDGET GF/GSD within GF/GSD excluding USDs 2-4, Jacksonville GF/GSD within USDs 2 thru 5, Beach, Atlantic Beach USD 5, Beaches & Baldwin & Neptune Beach Baldwin Total 2008/09 Preliminary Taxable Values $ 55,233,297,086 $ 5,407,821,228 $ 48,653,054 $ 60,689,771,368 Millage Rates Operating Debt Service Total Millage Rates Estimated Revenues at % Operating $ 447,517,599 $ 26,821,155 $ 321,556 $ 474,660,310 Debt Service Total Estimated Revenues at % $ 447,517,599 $ 26,821,155 $ 321,556 $ 474,660,310 FY 2009/10 BUDGET CITY OF JACKSONVILLE SUMMARY OF AD VALOREM TAX CALCULATIONS 2009/10 BUDGET 2009/10 Preliminary Taxable Values $ 52,374,939,069 $ 5,132,410,866 $ 46,249,083 $ 57,553,599,018 Less New Construction (1,409,950,805) (30,664,679) (1,204,518) (1,441,820,002) Taxable Value of Property Existing Last Year $ 50,964,988,264 $ 5,101,746,187 $ 45,044,565 $ 56,111,779,016 Operating Millage Rate Estimated Revenues at % BEFORE NEW CONSTRUCTION $ 451,316,810 $ 26,543,569 $ 304,530 $ 478,164,909 Increased Revenue on Property Existing Last Year $ 3,799,210 $ (277,586) $ (17,027) $ 3,504,597 Change in budgeted Ad Valorem Revenues, as a percent. 0.74% Estimated Revenues at % ON NEW CONSTRUCTION $ 12,485,719 $ 159,543 $ 8,143 $ 12,653,405 Change in budgeted Ad Valorem Revenues from new construction, as a percent. 2.67% Total Estimated Revenues Increase $ 16,284,929 $ (118,042) $ (8,883) $ 16,158,004 Change in budgeted Ad Valorem Revenues, as a percent. 3.40% Total Proposed Estimated Revenues at 95.5% $ 463,802,528 $ 26,703,113 $ 312,673 $ 490,818,314 Millage Rate Increases/(Decreases) 09/10 1 mill= Value of Millage Increase on 2008/09 Budget = $ 50,018,067 $ 4,901,452 $ 44,168 $ 54,963,687 $ 39,444,247 $ 1,247,910 $ 7,005 $ 40,699,162 Net to the General Fund GSD Total Proposed Estimated Revenues at 95.5% $ 463,802,528 $ 26,703,113 $ 312,673 $ 490,818,314 Less Tax Increment Amounts at 95.0% $ (16,169,448) $ (4,563,459) $ - $ (20,732,907) Net to the General Fund GSD $ 447,633,080 $ 22,139,654 $ 312,673 $ 470,085,407 15

18 2009 MILLAGE RATES DUVAL COUNTY 2009 MILLAGE RATES GENERAL USD 2 USD 3 USD 4 USD 5 SERVICES JAX ATLANTIC NEPTUNE TOWN OF DISTRICT BEACH BEACH BEACH BALDWIN GENERAL SERVICES DISTRICT Operations Debt Service Totals URBAN SERVICES DISTRICTS Operations Debt Service Totals DUVAL COUNTY SCHOOL BOARD Operations Debt Service Totals ST. JOHN'S RIVER WATER MANAGEMENT DISTRICT Operations FLORIDA INLAND NAVIGATION DISTRICT Operations TOTAL MILLAGE RATES Operations Debt Service Totals TAX LEVY ON A $160,160 HOME ASSESSED VALUE $ 160,160 $ 160,160 $ 160,160 $ 160,160 $ 160,160 LESS ORIGINAL HOMESTEAD EXEMPTION (25,000) (25,000) (25,000) (25,000) (25,000) VALUE BEFORE ADDITIONAL HOMESTEAD EXEMPTION Note 1 VALUE NOT SUBJECT TO THE ADDITIONAL HOMESTEAD EXEMPTION (A) VALUE SUBJECT TO ADDITIONAL HOMESTEAD EXEMPTION NEW ADDITIONAL HOMESTEAD EXEMPTION REMAINING AFTER ADDITIONAL EXEMPTION (B) (A) PLUS (B) EQUALS TAXABLE VALUE $ 135,160 $ 135,160 $ 135,160 $ 135,160 $ 135,160 (50,000) (50,000) (50,000) (50,000) (50,000) $ 85,160 $ 85,160 $ 85,160 $ 85,160 $ 85,160 $ (25,000) $ (25,000) $ (25,000) $ (25,000) $ (25,000) $ 60,160 $ 60,160 $ 60,160 $ 60,160 $ 60,160 $ 110,160 $ 110,160 $ 110,160 $ 110,160 $ 110,160 AD VALOREM TAXES: General Services District - operations $ 1, $ $ $ $ Urban Services District Duval County School Board - operations Note 2 1, , , , , St. John's River Water Mgmt Dist Florida Inland Navigation District GROSS AD VALOREM TAXES $ 2, $ 2, $ 2, $ 2, $ 2, NOVEMBER PAYMENT DISCOUNT * (83.83) (83.17) (80.88) (80.43) (85.43) NET AD VALOREM TAXES $ 2, $ 1, $ 1, $ 1, $ 2, Millage rates source: Duval County Property Appraiser's Office Note 1 The school board millage does not apply to the taxable value after the NEW ADDITIONAL HOMESTEAD EXEMPTION. The school board millage applies only to the VALUE BEFORE ADDITIONAL HOMESTEAD EXEMPTION per Florida Statute (7c). Note 2 This amount is based on the VALUE BEFORE ADDITIONAL HOMESTEAD EXEMPTION listed above, not the taxable value pursuant to Florida Statute (7c). * Florida Statutes allow discounts on ad valorem taxes of 4% if paid in November, 3% in December, 2% in January and 1% in February. Note: This schedule reflects the initial millage rate for USD2 and does not reflect a subsequent change in the millage rate as a result of an error in the tax roll. 16

19 GENERAL SERVICES DISTRICT SAMPLE RESIDENTIAL AD VALOREM TAX CALCULATION COMPARING 2008 AND 2009 RATES TAXABLE VALUE CALCULATION Tax Tax Change from 2008 Rates Rates to 2009 Assessed Value $ 160,000 $ 160,160 $ % Less Original Homestead Exemption (25,000) (25,000) $ % Value Before Additional Homestead Exemption $ 135,000 $ 135,160 $ % Value Not Subject to the Additional Homestead Exemption (A) $ (50,000) $ (50,000) $ - N/A Value Subject to Additional Homestead Exemption $ 85,000 $ 85,160 $ 160 N/A New Additional Homestead Exemption $ (25,000) $ (25,000) $ - N/A Remaining After Additional Exemption (B) (A) Plus (B) Equals Taxable Value $ 60,000 $ 60,160 $ 160 N/A $ 110,000 $ 110,160 $ % MILLAGE RATES Local Government, GSD % Duval County School Board % St John's Water Mgmt. District % Florida Inland Navigation District % Total Millage % AD VALOREM TAXES Local Government, GSD $ $ 1, $ % Duval County School Board $ 1, $ 1, $ % St John's Water Mgmt. District $ $ $ % Florida Inland Navigation District $ 3.80 $ 3.80 $ % Total Tax Bill $ 2, $ 2, $ % Less Four Percent Discount for Payment in November (80.14) (83.83) (3.69) 4.61% Net Tax Bill $ 1, $ 2, $ % Sample Res AdVal Calc 11/16/

20 TAXABLE VALUES & RATES AUDITOR'S OFFICE CITY OF JACKSONVILLE TAX INCREMENT DISTRICTS ORIGINAL 2009/10 BUDGETS NORTHWEST NORTHSIDE EAST SOUTHBANK JAX BEACH AIRPORT 181 / USD 1B&C 182 / USD 1A 184 USDs 2A&B 185 / GSA Base Year 1981/ / Preliminary Taxable Values $ 1,109,566,649 $ 507,495,544 $ 930,516,145 $ 913,192,202 Less Taxable Value in Base Year 416,379,969 89,127,781 48,790, ,200,262 Taxable Value Incremental Increases $ 693,186,680 $ 418,367,763 $ 881,725,505 $ 723,991,940 Taxable Value Percentage Increases 166.5% 469.4% % 382.7% Operating Millage Rates Collection Rate 95% 95% 95% 95% REVENUES Ad Valorem Taxes - GF / GSD $ 6,106,327 $ 3,685,429 $ 4,563,459 $ 6,377,692 Debt Repayment Revenue (Hilton) $ -0- $ 101,830 $ -0- $ -0- Debt Repayment Revenue (Coach) $ -0- $ -0- $ -0- $ 34,777 Total Revenues $ 6,106,327 $ 3,787,259 $ 4,563,459 $ 6,412,469 EXPENDITURES Debt Service: (A) 06C ETR, Carling $ 442,054 $ -0- $ -0- $ -0- HUD Section 108, Hilton Hotel , HUD Section 108, Hampton Inn -0-67, HUD Section 108, 1997, LaVilla 121, HUD Section 108, 1994, Coach ,877 HUD Section 108, 1996, Sally Beauty ,814 HUD Section 108, 1997, Body Armor ,832 05A ETR, Strand , A ETR, RAMCO ,112,833 Total Debt Service $ 563,783 $ 583,041 $ -0- $ 1,790,356 Other Current Charges and Obligations (B) 5,467,544 2,413, ,000 Contribution to Community Development (C) 75, Transfer Out to the General Fund , ,305,113 Contribution to Jacksonville Beach ,563, Total Expenditures $ 6,106,327 $ 3,787,259 $ 4,563,459 $ 6,412,469 FOOTNOTES: (A) The general fund is taking on $506,487 of this payment, which it receives from the tenant (Vestcor). (B) Other Current Charges and Obligations include the following items: San Marco Place , Vestcor (Lynch Building) - Payback 1,294, Strand/Peninsula (REV) , Enkei - REV ,000 MPS Library Garage 75, (1) MPS Urban Core Garage 2,067, (1) MPS Arena and Sports Complex 2,018, JTA/Fidelity Parking Lease 11, RAMCO (REV) ,000 (2) Friendship Fountain/Southbank Riverwalk -0-1,107, Ocwen/South Shore -0-45, Total Other Current Chgs and Obligations $ 5,467,544 $ 2,413, $ 317,000 (1) The City has a contract with Metro Parking Solutions, in which the City guarantees an 8% return on MPS's initial investment of $3,000,000 in three of the City's parking garages. The funds are paid to MPS in the form of a loan on a biannual basis. MPS's lack of profitability has resulted in increased costs to the City in order to assure a return on MPS's investment. (2) This item includes the refurbishment of the Southbank Riverwalk as well as funding for the renovation and update to the Friendship Fountain. (C) The Contribution to Community Development is for payments on the CDBG loan for the Museum of Modern Art Project. This is an interest free loan of $1,500,000 repaid in 20 annual installments of $75,000. This payment is the 10th installment. 18

21 CHANGES IN REVENUE ITEMS: AUDITOR'S OFFICE CITY OF JACKSONVILLE GENERAL FUND/GSD MAJOR CHANGES IN BUDGETS FROM FY 2008/09 TO FY 2009/10 GENERAL FUND/GSD 2008/2009 ORIGINAL BUDGET $ 971,441,489 Increase in Ad Valorem Taxes (Net of Tax Increment Districts) 16,036,746 Increase in Utility Services Taxes 5,611,055 Decrease in State Shared Revenues (13,832,999) Net Increase in Other Non - Departmental Revenues 5,405,047 Net Decrease in Departmental Revenues (3,160,925) GENERAL FUND/GSD 2009/2010 ORIGINAL BUDGET $ 981,500,413 CHANGES IN EXPENDITURE ITEMS: GENERAL FUND/GSD 2008/2009 ORIGINAL BUDGET $ 971,441,489 Increase in Sheriff's Office 16,069,489 Increase in Fire and Rescue 11,137,388 Increase in Public Libraries 3,427,854 Net Decrease in Other Department Expenditures (3,211,286) Increases/(Decreases) in Non-Departmental Expenditures: Establishment of a Budget Stabilization Contingency 9,556,721 Increase in Contributions to JPA 5,412,451 Establishment of a Collective Bargaining Lapse (20,655,228) Other Net Decreases in Non-Dept. Expenditures (11,678,465) GENERAL FUND/GSD 2009/2010 ORIGINAL BUDGET $ 981,500,413 19

22 CITY OF JACKSONVILLE, FLORIDA GENERAL FUND - GENERAL SERVICE DISTRICT SCHEDULE OF REVENUES FY MAYOR'S PROPOSED NON-DEPARTMENTAL REVENUES AD VALOREM TAXES 474,660,310 DISTRIBUTIONS TO TAX INCREMENT DISTRICTS -20,611,649 NET AD VALOREM TAXES 454,048,661 SALES AND USE TAXES 1,311,500 FRANCHISE FEES 40,714,230 UTILITY SERVICE TAXES 123,845,845 BUSINESS TAXES 8,581,747 FEDERAL PAYMENTS IN LIEU OF TAXES 22,800 STATE SHARED REVENUES 143,033,827 CONTRIBUTIONS FROM OTHER LOCAL UNITS 97,811,485 OTHER CHARGES FOR SERVICES 15,080,699 VIOLATIONS OF LOCAL ORDINANCES 29,350 OTHER FINES AND/OR FORFEITS 2,364,567 INTEREST, INCL PROFITS ON INVESTMENTS 9,635,447 RENTS AND ROYALTIES 580,223 DISPOSITION OF FIXED ASSETS 75,000 OTHER MISCELLANEOUS REVENUE 8,312,564 INTERFUND TRANSFERS IN 5,481,953 TOTAL NON-DEPARTMENTAL REVENUES 910,929, ,785, ,818,314-21,370,394-20,732, ,414, ,085,407 1,131,466 1,131,466 39,582,483 39,444, ,181, ,456,900 8,065,932 8,065,932 30,000 30, ,200, ,200,828 99,187,538 99,187,538 19,056,977 19,056,977 24,801 24,801 1,859,614 1,859,614 9,727,038 10,995, , ,235 75,000 75,000 5,392,812 5,392,812 9,601,491 9,562, ,113, ,149,747 DEPARTMENTAL REVENUES ADVISORY BOARDS 369,051 CENTRAL OPERATIONS 81,820 CITY 225,300 ENVIRONMENTAL & COMPLIANCE 1,293,169 FINANCE 114,523 FIRE AND RESCUE 21,971,515 HUMAN RIGHTS COMMISSION 97,900 MEDICAL EXAMINER 1,121,648 OFFICE OF THE SHERIFF 20,411,139 PLANNING AND DEVELOPMENT 1,285,860 PUBLIC LIBRARIES 1,553,399 PUBLIC WORKS 10,541,154 RECREATION & COMMUNITY SERVICES 1,415,113 SUPERVISOR OF ELECTIONS 30,000 TOTAL DEPARTMENTAL REVENUES 60,511,591 TOTAL GENERAL FUND - GSD REVENUES 971,441, , , , , , ,300 1,269,875 1,269,875 66,160 66,160 20,603,199 20,301,768 94,850 94,850 1,262,015 1,262,015 19,804,380 19,804,380 1,045,100 1,097,445 1,666,697 1,553,274 8,299,148 8,299,148 1,316,481 1,260,481 1,821,010 1,821,010 57,719,175 57,350, ,832, ,500,413 20

23 CITY OF JACKSONVILLE, FLORIDA GENERAL FUND - GENERAL SERVICES DISTRICT VARIOUS REVENUE DETAIL CONTRIBUTIONS FROM OTHER FUNDS FY MAYOR'S PROPOSED TRANSFER FR CLK OF COURT TO GF-GSD 258,000 TRF TO 011 GEN FD FR 018 EMERGENCY RSV 1,813,120 1,813,120 TRANSFER FR CONCUR MGMT SYS TO GF-GSD 408, , ,281 TRANSFER FR ENVIRON PROTECTNTO GF-GSD 25,000 25,000 25,000 TRF TO 011 GENFD GSD FR USD1A SS TAX INC 790, ,947 TRANSFER FR JIA REDV TID TO GF-GSD 4,651,165 4,364,543 4,305,113 TRANSFER FR COMMUNITY DEV TO GF-GSD 139, , ,600 TRF TO 011 GENFD GSD FR SELF INSURANCE 2,125,000 2,145,902 TOTAL CONTRIBUTIONS FROM OTHER FUNDS 5,481,953 9,601,491 9,562,963 CONTRIBUTIONS FROM OTHER LOCAL UNITS FY MAYOR'S PROPOSED JEA - CONTRIBUTIONS TO/FROM CONTRIBUTIONS FROM COMPONENT UNIT CONTRIBUTION FROM JEA/WATER&SEWER DEBT SVC REVENUE FROM COMPONENT UNIT 76,094,120 78,968,228 79,007,260 20,593,418 20,219,310 20,180,278 1,123,947 TOTAL CONTRIBUTIONS FROM OTHER LOCAL UNITS 97,811,485 99,187,538 99,187,538 STATE SHARED REVENUE DETAIL FY MAYOR'S PROPOSED 1/2 CENT SALES TAX ALCOHOLIC BEVERAGE LICENSE GASOLINE TAXES 7TH CENT INSURANCE AGENTS LICENSES MOBILE HOME LICENSES MOTOR FUEL USE TAX - COUNTY MUNICIPAL FUEL TAX REFUND REV SHARED-1/17 CIGARETTE TAX REV SHARED-8TH CENT GAS TAX REV SHARED-COUNTY SALES REV SHARED-MUNICIPAL SALES REV SHARED-POPULATION(6.24) FS248.23(2) SPECIAL FUEL & MOTOR FUEL USE TAX SURPLUS GAS TAX 84,461,707 74,818,660 74,818, , , ,308 4,000,000 3,821,384 3,821, , , , , , ,000 37,753 40,383 40, , , , , , ,041 6,957,060 6,289,320 6,289,320 19,825,409 18,560,074 18,560,074 18,384,887 16,441,057 16,441,057 5,597,330 5,643,506 5,643,506 2,534 6,105 6,105 1,772,814 1,676,665 1,676,665 TOTAL STATE SHARED REVENUE 143,033, ,200, ,200,828 21

24 CITY OF JACKSONVILLE, FLORIDA GENERAL FUND - GENERAL SERVICE DISTRICT SCHEDULE OF EXPENDITURES FY MAYOR'S PROPOSED DEPARTMENTAL EXPENSES ADVISORY BOARDS 436,494 CENTRAL OPERATIONS 20,796,848 CITY 9,122,081 COURTS 1,521,424 ENVIRONMENTAL & COMPLIANCE 16,916,798 FINANCE 9,353,772 FIRE AND RESCUE 153,115,130 GENERAL COUNSEL 343,138 HUMAN RIGHTS COMMISSION 1,238,253 MAYOR'S OFFICE 2,354,442 MEDICAL EXAMINER 3,074,007 OFFICE OF THE SHERIFF 339,590,530 PLANNING AND DEVELOPMENT 8,261,744 PUBLIC DEFENDER 913,617 PUBLIC HEALTH 770,422 PUBLIC LIBRARIES 38,361,994 PUBLIC WORKS 82,166,156 RECREATION & COMMUNITY SERVICES 52,896,548 STATE ATTORNEY 622,974 SUPERVISOR OF ELECTIONS 7,931,074 TOTAL DEPARTMENTAL EXPENSES 749,787, , ,010 21,646,021 21,315,231 9,501,648 9,185,120 1,439,618 1,565,264 18,107,767 18,357,170 9,009,654 8,683, ,436, ,252, , ,841 1,311,853 1,301,632 2,182,367 2,079,000 3,176,407 3,128, ,664, ,660,019 7,996,608 7,916, , , , ,899 41,666,417 41,789,848 80,639,322 79,638,300 51,378,004 50,921, , ,322 8,748,098 8,556, ,812, ,210,891 NON-DEPARTMENTAL EXPENSES CONTINGENCIES 7,313,623 - MISC APPROPRIATIONS/EXPENSES 349,064 DEBT SERVICE-FISCAL AGENT FEES 1,101,322 INTER-LOCAL AGREEMENTS 2,861,716 NON-DEPARTMENTAL MISC APPROPRIATIONS 1,682,265 NON-DEPARTMENTAL MISC EXPENDITURES 31,635,692 PENSION - MISC APPROPRIATIONS/EXPENSES 14,706 SUBFUND LEVEL ACTIVITY 9,235,614 TRANSFER OUT (NOT RELATED TO DEBT) 93,572,655 TRANSFER OUT FOR DEBT SVC INTEREST 36,348,769 TRANSFER OUT FOR DEBT SVC PRINCIPAL 37,538,617 TOTAL NON-DEPARTMENTAL EXPENSES 221,654,043 4,500,000 13,861, , , , ,884 2,877,195 2,877,195 1,796,197 1,691,197 42,149,144 41,554,764 3,799,942-7,344,565 84,821,402 80,572,828 37,524,818 37,524,818 32,326,030 32,326, ,020, ,289,522 TOTAL GENERAL FUND - GSD EXPENDITURES 971,441, ,832, ,500,413 22

25 CITY OF JACKSONVILLE, FLORIDA GENERAL FUND - GENERAL SERVICES DISTRICT SCHEDULE OF NON-DEPARTMENTAL EXPENDITURES FY MAYOR'S PROPOSED CONTINGENCIES FEDERAL PROGRAMS CONTINGENCY BUDGET STABILIZATION CONTINGENCY FEDERAL MATCHING GRANTS (B1-B) EXECUTIVE OP CONTINGENCY - SP CONTINGENCY-SH HEALTH SVCS SP CONTINGENCY-BUDGET SP CONTGCY-SOLID WASTE CONTRACT SP CONTINGENCY - JESB EXECUTIVE OP CONTINGENCY - JOINT EXECUTIVE OP CONTINGENCY - MAYOR SP CONTGCY-PSG-CULTURAL 2,083,807 2,101,404 2,081,404 9,556,721 1,916,193 1,398,596 1,418, , , , ,623 2,000, , , ,191 20, , , , ,000 TOTAL CONTINGENCIES 7,313,623 4,500,000 13,861,912 - MISC APPROPRIATIONS/EXPENSES F.R.S.S. TIME BUYBACK 349, , ,459 TOTAL - MISC APPROPRIATIONS/EXPENSES 349, , ,459 DEBT SERVICE-FISCAL AGENT FEES PAYING AGENTS FEES - GSD 1,101, , ,884 TOTAL DEBT SERVICE-FISCAL AGENT FEES 1,101, , ,884 INTER-LOCAL AGREEMENTS ATLANTIC BCH/NEPTUNE BCH FIRE SERVICE ATLANTIC BCH LIFEGUARD/BCH CLEANUP ATLANTIC BCH LIFEGUARD/BCH CLEANUP JACKSONVILLE BCH LIFEGUARD/BCH CLEANUP NEPTUNE BCH - LIFEGUARD/BCH CLEANUP/ETC BEACHES - DISPOSAL CHARGES 220, , , , , ,983 9,000 9,000 9, , , , , , ,266 1,713,780 1,695,088 1,695,088 TOTAL INTER-LOCAL AGREEMENTS 2,861,716 2,877,195 2,877,195 NON-DEPARTMENTAL MISC APPROPRIATIONS TAX DEED PURCHASES METRO PLANNING ORGASSESSMENT NORTH FLORIDA REGIONAL SUBSIDIZED PENSION FUNDS BUSINESS IMPROVEMENT DISTRICT 415 LIMIT PENSION COST REFUND - TAXES OVERPD/ERROR/CONTROVERSY BANKING FUND DEBT REPAYMENT - ZOO MUNICIPAL DUES & AFFILIATION EMPLOYEE PARKING SUBSIDY 15,000 15,000 15, , , , , , ,039 28,500 28,500 28, , , ,747 30, ,000 50,000 15, , , , , , ,092 56,530 TOTAL NON-DEPARTMENTAL MISC APPROPRIATIONS 1,682,265 1,796,197 1,691,197 23