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04/18/20111. Presentations WORK SESSION AGENDA Council Chambers - City Hall 4/18/2011 - 9:00 AM 1.1 Service Awards C� Attachments 1.2 Provide direction regarding the Clearwater Greenprint: A Community Action Plan for Sustainability greenhouse gas reduction targets and strategies in advance of the public hearing. (WSO) C� Attachments 1.3 Presentation of the City's Annual Financial Report C� Attachments 2. Fire Department 2.1 Amend the City of Clearwater Firefighters' Supplemental Trust Fund as prepared by the Law Offices of Christiansen and Dehner, P.A. and pass Ordinance 8244-11 on first reading. � Attachments 3. Financial Services 3.1 Declare the list of vehicles and equipment surplus to the needs of the City and authorize disposal through sale to the highest bidder at the Tampa Machinery Auction, Tampa, Florida, and authorize the appropriate officials to execute same. (consent) � Attachments 3.2 Approve settlement of the workers' compensation claim of Michael Calhoun, in the amount of $30,000, and authorize the appropriate officials to execute same. (consent) [� Attachments 4. Marine and Aviation 4.1 Authorize a dollar amount not to exceed $1,000,000 in funding to the United States Army Corps of Engineers (USCOE) for Clearwater Pass Maintenance Dredging from General Fund reserves, and establish capital project 315-93414, Clearwater Pass Maintenance Dredging. (consent) [� Attachments 5. Parks and Recreation 5.1 Approve a 20-year lease agreement with Clearwater Golf Club, LLC (CGC) from May 1, 2011 to April 30, 2031 to maintain and manage the operations of the Clearwater Country Club (CCC) located at 525 Betty Lane North and authorize the appropriate officials to execute same. (consent) [� Attachments 6. Police 6.1 Amend the City of Clearwater Police Officers' Supplemental Trust Fund as prepared by the Law Offices of Christiansen and Dehner, P.A. and pass Ordinance 8245-11 on first reading. [� Attachments 7. Public Utilities 7.1 The Future of our Water Presentation - Tracy Mercer, Public Utilities Director � Attachments 8. Engineering 8.1 Approve the applicant's request to vacate a portion of the non-exclusive easement for sidewalk, drainage, utilities, access and for the parking of not more than 22 motor vehicles located on the Clearwater Marine Aquarium property, (249 Windward Passage), as more particularly described in the ordinance, and pass Ordinance 8259-11 on first reading. [� Attachments 8.2 Accept a Drainage and Utility Easement over, under, across and through a portion of the Southeast 1/4 of Section 9, Township 29 South, Range 15 East conveyed by Clearwater Basin Marina, LLC, a Delaware limited liability company, given in consideration of receipt of $10.00 and the benefits to be derived therefrom. (consent) [� Attachments 8.3 Approve the final plat for Arbor Shoreline, whose physical address is 19321 U.S. Highway 19, located on the East side of U.S. 19 and just north of the intersection of Harn Boulevard and U.S. Highway 19. (consent) [� Attachments 8.4 Award three-year contracts to DeAngelo Brothers Inc./Aquagenix in the amount of $115,203.50 for lake and pond maintenance and to Aquatic Systems for mitigation site and wetland maintenance in the amount of $169,083.39 and authorize the appropriate officials to execute same. (consent) [� Attachments 9. Planning 9.1 Provide direction regarding proposed amendments to the Clearwater Sign Ordinance. (WSO) � Attachments 10. Legal 10.1 Approve a settlement agreement settling the case of Tampa Bay ADA, Inc. v. City of Clearwater, Case: 8:05-1786-T-27TGW. (consent) � Attachments 10.2 Amend the Code of Ordinances, Section 2.016, Application of Article and Definition, to define acceptable forms as proof of residency and pass Ordinance 8260-11 on first reading. � Attachments 11. City Manager Verbal Reports 11.1 Sand Dune Regulation � Attachments 12. Council Discussion Items 12.1 Zip Line Resolution - Councilmember Gibson [� Attachments 13. Closing Comments by Mayor 14. Adjourn 15. Presentation(s) for Council Meeting 15.1 EMS Week Proclamation - May 2- 8 [� Attachments 15.2 Future of the Region Award - Chris Hubbard, Parks and Recreation [� Attachments Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Service Awards SUMMARY: Five Years of Service Nathan Brigman Elizabeth Minor Carolyn Tellier Anne Wills LeAnn Holbrook Shannon Winthrop Patricia Shields Michael Hatch Adam Kraft Ten Years of Service Katie Robinson Eileen Karner Samantha Freeland Michelle Arnold Charles Walden Lydia Moreda James Wagner E. Joanne Bunton Fifteen Years of Service Tanya Smith Charles Wilson Thomas Carrick Theodore Miller Tereasa Roose Tim Hulburt Robert Orton Kurt Rodriguez Andrew Blauvelt Christopher Housholder Twentv Years of Service Thomas Mahony Twenty-�ve Years of Service Edward Burke Charles Kindred William Brown Thirtv Years of Service Mark Smyth Nancy Scott Eleanor Scharf Stephen Cassan Review Approval: 1) Clerk Parks & Recreation Parks & Recreation Engineering City Manager Police Public Utiltiies Finance Police Police Solid Waste/General Services Police Police Library Public Utilities Information Technology Planning & Development Library Police Public Communications Planning & Development Police Library Public Services Solid Waste/General Services Police Public Utilities Police Engineering Parks & Recreation Solid Waste/General Services Parks & Recreation Fire Planning & Development Library Public Utilities Meeting Date:4/18/2011 Cover Memo Item # 1 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Provide direction regarding the Clearwater Greenprint: A Community Action Plan for Sustainability greenhouse gas reduction targets and strategies in advance of the public hearing. (WSO) SUMMARY: Clearwater Greenprint: A Community Action Plan for Sustainability will result in a vision and strategic plan that looks beyond municipal functions to develop a list of ineasurable, achievable strategies that can be implemented by residents, businesses, the industrial sector, and the municipal government. These strategies, when implemented, have the potential to reduce energy consumption, pollution and greenhouse gas emissions while stimulating the local economy and improving quality of life for the city's residents. At the November 29, 2010, work session, City Council provided direction regarding preliminary greenhouse gas reduction targets. City Council concurred with the preliminary reduction targets recommended by the project team and the Stakeholder Steering Committee and asked the project team to further analyze the strategy implementation that would be necessary to achieve these targets. Recommended Preliminary Greenhouse Gas Reduction Targets: • 10-20% by 2020 • 25-35% by 2035 . 40-50% by 2050 Since that meeting, the consulting team has developed goals and objectives by topic area for Clearwater Greenprint (draft strategies attached). Greenhouse gas reductions associated with these strategies were estimated based on several assumptions including rates of participation, and included only those actions that could be taken locally within the city. The results of the analysis show that the lower greenhouse gas reduction targets would be achievable through local actions. Additionally, the strategies were divided up according to proposed timeframe for implementation (short, medium, and long term) and cost estimates for implementation by the city were developed (summary of costs attached). The Clearwater Greenprint stakeholder steering committee, appointed by City Council on August 5, 2010, met eight times to identify project-related issues, opportunities and almost 200 greenhouse gas reduction strategies categorized under eight major topic areas. This universe of strategies was ranked using a methodology which was refined by the stakeholder steering committee, and top-ranked strategies were analyzed further for inclusion within Clearwater Greenprint. At their last meeting on March 30, 2011, the steering committee endorsed the recommended strategies and reviewed the cost estimates. The strategies and cost estimates have also been reviewed by the Technical Advisory Committee, comprised of representatives from most city departments. A Community Open House was held on March 1, 2011, for public input on Clearwater Greenprint strategies and associated comprehensive plan amendments (results of Open House prioritization exercise attached). The project team has also completed a public outreach campaign where project information was presented to 10 civic and service organizations and at various community events. The project also includes related amendments to the Clearwater Comprehensive Plan pursuant to Florida House Bill 697 (2008) provisions of Chapter 163, Florida Statutes, and Florida Senate Bill 360 (2009). Under these provisions, local governments must develop strategies and actions that address energy-efficient land use patterns, transportation and housing; reductions in greenhouse gases; energy conservation; renewable energy sources; and mobility. Proposed amendments to the Comprehensive Plan would affect the Future Land Use, Transportation, Housing, an8� nse°rvation elements, including the establishment of Energy Conservation Areas and Energy Conservation Corridor��t�e�'uture Land Use Map series. It is requested that City Council provide direction to staff regardingthe strategies greenhouse gas reduction targets and, which are the major components within Clearwater Greenprint, in advance of the adoption public hearing tentatively scheduled for May 2011. Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 2 I� � � �' �,�rs� �'��>� I(�� ,i��ll��x '� }}�'`� ��cxt�y� ��}�� t ��;� t�ea�7�t?� � �3 �� Y �� k 1� ��`1 � � i� � El� � �Y �� s� � ; ,� � �� _ �� £� �� . (�� , , ,,�� v ��!t�� }� � ' c�.' �� j��i�`� �� ,,.��+�`�� ,,.'� _ �� "�� +��l��;r.�t��3�td'�� " � ' a � ''; �.' ,a��,'J ,, � ;��, s� � +� `� Overview............................................................ Green Energy and Buildings ............................... Transportation ................................................... Land U Water Waste Food P Educat Green Attachment number 2 Page 1 of 49 � ...... .................................... 3 .............,;..;:................................. 8 ......................._..,....................... 16 ..........................'.'::..................... 26 .................................................. 31 .................................................. 35 ...,.>: ........................................... 40 .................................................. 43 .................................................. 47 � ; 1 Item # 2 Attachment number 2 Page 2 of 49 Item # 2 Attachment number 2 Page 3 of 49 Clearwater Greenprint is a community sustainability plan that identifies a series of tangible actions across eight topic areas that have the potential to reduce energy consumption, pollution and greenhouse gas (GHG) emissions while stimulating the local economy and improving quality of life. The strategies in this document provide the foundation for addressing sustainability issues over a 25-year planning period and beyond. The strategies focus on actions that can be implemented at the local level over three phases: short term (0-5 years), medium term (6-10 years) and long term (11-25 years). Clearwater Greenprint, in conjunction with the city's Comprehensive Plan and Community Development Code, will guide the city toward a sustainable future. The action plan within Clearwater Greenprint is organiz buildings, transportation, land use and urban form, waste awareness, food production, and green business and job initiatives that are important to the city including reducin transit, walking and bicycling for local and regional mobili buildings, setting performance standards for new building decreasing solid waste disposal, conserving; water reso produced food and stimulating the local economy. Each topic area contains a brief an in becoming more resource and'en plan directly correlates to benefit next page is a summary of the acti topic area. The individual strategie lysis and correspo �r�v efficient, ther� n showing 1 lescribed in ed into eight topic areas: green energy and management, water resources, education and s. These topic areas encompass several policy g vehicle miles traveled (VMT), relying more on ty, increasing the energy efficiency of existing s, shifting energy supply to renewable sources, urces, creating better access to fresh, locally �ing goals and strategies to guide the community iy reducing greenhouse gas emissions. The action coming more energy efficient. The table on the phasing plan for individual strategies within each �re detail within each topic area description. 3 Item # 2 Attachment number 2 Page 4 of 49 Summary Action Plan �� , -� � � � Green Energy and Buildings 1 Energy Finance Program Short Green Energy and Buildings 3 Incentives for Upgrades Short Green Energy and Buildings 4 Performance Standards Short Green Energy and Buildings 5 Natural Gas Expansion Short Green Energy and Buildings 9 Energy Efficient Streetlights Short Green Energy and Buildings 10 Municipal Energy Policy Short Green Energy and Buildings 11 Municipal Energy Plan Short Transportation 1 Vehicle Mile Reduction Short Transportation 2 Complete Streets ' Short Transportation 3 Local Transit Improvement Short Transportation 4 Low Emission Vehicles Short Transportation 5 Congestion Management Short Land Use 1 Development Incentives Short Land Use 2 Property Revitalization Short Land Use 3 Diverse Housing Options Short Land Use 4 Greenspace Expansion Short Water Resources 1 Water Conservation Short Waste Management 2 Yard Waste Collection Short Waste Management 3 Recycling Program Expansion Short Waste Management 6 Reusable Goods Swap Short Food Production 1 Task Force Short Food Production 2 Local Food Production Short Food Production 3 Urban ,4griculture Short Education and Awareness 1 . Community Etlucation Short Education and Awareness , 2 Community Outreach Short Education and Awareness 3 Green Initiative Reporting Short Education and Awareness `4 Mun,icipal Staff Education Short Education;and Awareness 'S Unified Interactive Website Short Green Business and Jobs ` 1 Green Business Database Short Green Business and Jobs 2. "Best Practices Sharing Short Green Business and Jobs 3 Green Job Development Short Green Business and Jobs 5 Regional Partnerships Short Green Energy and Buildings 2 Resource Conservation Program Medium Green Energy and Buildings ` 2 Resource Conservation Program Medium Green Energy and Buildings 6 Local Power Generation Medium Green Energy and Buildings '' 8 Renewable Energy Finance Medium Green Energy and Buildings 12 Municipal Performance Standard Medium Water Resources 2 WaterWise Landscapes Medium Waste Management 1 Pay-As-You-Throw Medium Waste Management 7 Municipal Waste Reduction Medium Green Energy and Buildings 7 Renewable Energy Challenge Long Water Resources 3 Low Impact Development Long Waste Management 4 Commercial Recycling Long Waste Management 5 Composting Program Long Green Business and Jobs 4 Green Guide Long Item # 2 Attachment number 2 Page 5 of 49 In late 2010, the city conducted a baseline greenhouse gas inventory that measured greenhouse gas emissions from various sources citywide. These sources included electricity, natural gas and propane consumption, transportation, municipal solid waste, and wastewater treatment. The study revealed that for calendar year 2007, citywide greenhouse gas emissions totaled 1,257,037 metric tons of carbon dioxide equivalents (MTCO2e). Emissions from electricity consumption and transportation were the largest contributors to the citywide greenhouse gas inventory (63.3 percent and 30.9 percent, respectively). Natural gas, municipal solid waste, propane, and wastewater treatment contributed the remaining 5.8 percent of citywide emissions. By sector, transportation was the largest contributor to citywide emissions (30.9 percent) followed closely by commercial and residential energy consumption (29.8 percent and 28.6 percent, respectively). Based on the city's population of 110,469 in 2007, average greenhouse gas emissions per capita were 11.38 MTCO2e. Based on the baseline greenhouse gas inventory and population projections, greenhouse ' gas emissions were forecasted for 2035. Assuming that the city continues its current course, citywide emissions are projected to grow by 13 percent to 1,420,452 MTCO2e by 2035. Greenhouse gas emission reduction targets represent aggressive, yet achievable goals to reduce citywide emissions. The city's emission reduction targets were established based on actions that could be controlled at the local level. Factors limiting large scale emission reductions at the local level include minor potential for physical change in the building stock over the 25-year planning period, current budgetary constraints due to a poor economy, and conservative estimates for community participation in greenhouse gas reduction efforts. Based on the results of the citywid the adopted strategies, the City c emissions 10% below 2007 levels acceptance). Full implementation i that the city will achieve its em'issic of greenhouse gas emission reducti Summary of Greenhouse Gas Eml ;reenhouse,ga >learwater ha �r the year 2C the Clearwate reduction targ s for each pha s inventory and the emission reduction potential of � selected a target of reducing its greenhouse gas 20 and 24% below 2007 levels by 2035 (pending � Greenprint strategies will increase the probability ets. The following table summarizes the percentage se and for the entire 25-year planning period. nd Reductions Notes: 1. Green Energy and Buildings includes the energy-related reductions from wastewater treatment. 5 Item # 2 Attachment number 2 Page 6 of 49 2. Reduction benefits for Land Use are related to reduction in vehicle miles of travel and are included in the Transportation summary. 6 Item # 2 Attachment number 2 Page 7 of 49 Beyond the effects of local actions, there is significant potential for further emission reductions through fundamental changes in the way power is produced for buildings and vehicles. For example, technological innovation and change in the fuel mix for transportation could cut greenhouse gas emissions by at least half over the next 25 years. Structural changes within the transportation and energy sectors have the potential to double the projected emission reduction achievable through only local action. Success in reaching the greenhouse gas reduction targets will ultimately depend on the extent of strategy implementation and the amount of community participation. The involvement of the entire community, including residents, businesses, institutions, and municipal government, will be required. Therefore, the city's primary roles in the implementation of Clearwater Greenprint are that of educator, facilitator, mentor, and model. Estimated costs and staff hours required to fully,implement the action ;p,l Clearwater Greenprint topic area. A summary of the direct costs and work with the implementation of Clearwater Greenprint over the 25-year plan tim table below. Summary of Staff Hours and Costs ` Short (0-5 years) Medium (6-10 years Long (11-25 years) Tota I Notes: 1. Represents direct c 2. Staff hours are anti programs. city in 20 �tobea+ 19,676 18,428 88.335 1 an are outlined for each p;rogram hours associated eframe is provided in the 3,935 $163,750 3,686 $436,250 5,889 $7,052,550 $7,652,550 $32,750 $87,250 $470,170 ollars. iplished with current staffing levels within the context of departmental work 7 Item # 2 Attachment number 2 Page 8 of 49 i 1 t t` 4 t` 4 t J � ,�+} 4(J ,�', (J i, i i ,u � , � r ; � � ic �Ijli (MI The average building in Clearwater is over 30 years old and was built prior to the adoption of the Florida residential energy code in 1979. The majority of buildings in Clearwater were built during a time when electricity was cheap and abundant and less was known about the potential environmental impacts. Developers paid little regard to constructing buildings that used resources and energy efficiently. In 2007, electricity use was the biggest contributor to the c majority of electricity consumed is for lighting, heating and such as treatment and transport of water and wastewater � for a portion of the energy used. Clearwater purchases all utility company. As of 2009, Progress Energy relied on fossi percent of the electricity it produced. tywide carbon footprint. On average, the cooling buildings. Basic municipal services, �d operation of traffic signals also account electricity, from Progress Energy, a private fuels (i.e., coal, gas and oil) to generate 65 Aside from a minimal amount of solar photovoltaic (PV) systems installed on residential rooftops, there is currently little infrastructure in place to generate renewable energy in Clearwater. With the city nearing build out, the potential for renewable energy expansion will rely on the installation of smaller systems distributed across the city as opposed to large scale centralized plants. Without action, the community will continue to rely on fossil fuels, leading to significant increases in energy costs and greenhouse gas emissions over the next 25 years. The city is in a position to these measures will requi promising opportunities i new buildin�s to hi�h pei uce en �nifica rm energy sources to renewable sour� Retrofitting existing buildings an� important. With a small packagE energy use by 20 to 30 percent. T the programs of local vendors and y consumption and build energy generation capacity quickly, but participation'by; residents, businesses, and institutions. The most � efficiency improvements to existing buildings, development of ndards, and shifting the community's dependence on fossil fuel e n e rgy. constructing new buildings to be more energy efficient is vitally �f energy efficiency retrofits, building owners can decrease their � Clearwater community can use local, state and federal rebates and nergy utilities to make these retrofits more affordable. Building science has undergone considerable advancement in the last decade. Sustainable or "green" buildings are designed to be highly resource and energy efficient to significantly reduce environmental and economic impacts over the lifetime of the structure. Depending on the type of building, the benefits of a green building can last up to 80 years. Through the development of national standards, green buildings have become more commonplace and economical. As Clearwater continues to redevelop and add new building stock, advancements in building science will need to be incorporated into building design, construction and operation to ensure a new generation of efficient buildings. While energy efficiency improvements have the potential to cut energy demand by 30 percent, renewable and alternative energy technologies stand to play a central role in reducing the Clearwater community's reliance on fossil fuel energy. With innovative financing and technological advancements, 8 Item # 2 Attachment number 2 Page 9 of 49 the city has a valuable opportunity to generate a greater share of the local energy supply. Renewable energy sources such as solar, wind and biomass produce far fewer greenhouse gases than coal and oil. While Clearwater will continue to rely on large-scale centralized energy production in the near future, other ways to produce energy to feed the grid or directly supply power to homes and businesses should be explored. • Reduce the energy demand of existing private buildings through energy efficiency upgrades. • Decrease energy demand of existing city buildings and operations. • Replace conventional sources of energy with renewable sources. • Increase the resource and energy efficiency of new 1. Assist property owners to obtain capi improvements through implementation of an Many properties in Clearwater can redua as insulation, high efficiency appliances ( also generate a percentage of their elec (e.g., solar photovoltaics and geotherma economical way to reduce energy use, costs. The city will consider partnering program that provides property The program would target oldi prioritize retrofits'that result in'cc payments could be assessed to tl loan is assiEned to the propertv in 2. Partner with local organiz Program to recommend en businesses. sa buildings. energy efficiency and renewable energy financing program. ' energy consumption significantly through basic retrofits, such g,, water heater), and high efficiency lighting. Properties can ricity use through installation of renewable energy systems . While basic energy efficiency improvements are the most roperty owners may be discouraged by upfront investment �ublic and private organizations to establish an energy finance s with long-term, low interest loans for energy improvements. �fficient residential, commercial and industrial buildings and ngs that exceed, or at least offset, the original investment. Loan perty tax bill (e.g., Property Assessed Clean Energy) so that the of the property owner. �d vendors to create a Resource Conservation Management ng solutions and products to commercial and industrial Commercial and industrial ,properties are responsible for nearly half of the electricity use in the city. While Progress Energy provides energy audits free of charge, the assessments are limited in scope and recommendations are primarily'focused on physical upgrades. Many businesses can achieve energy and cost savings by implementing simple conservation practices and energy efficiency upgrades. The city, in concert with private companies and local educational institutions, will develop and implement a program that performs comprehensive energy evaluations, recommends conservation practices and upgrades, provides basic information on financing options, and measures the environmental and economic benefits after implementation. Program partners, such as local vendors and utilities, could offer discounted products. 3. Provide incentives for energy efficiency upgrades on commercial properties. 9 Item # 2 Attachment number 2 Page 10 of 49 Major renovation in Clearwater provides a prime opportunity to update existing buildings with energy efficiency improvements. To encourage both retrofits on existing buildings and building preservation, the city will consider offering development incentives such as reduced parking requirements. Additionally, the city will consider implementing a"feebate" program, a self-financing system of fees and rebates that would reward developers that renovate buildings to a nationally recognized high performance standard using fees charged to developers that do not. 4. Encourage all new residential and commercial developments to meet a nationally recognized, high-level performance standard. As Clearwater approaches build out, the city has shifted to rene already been developed (i.e. redevelopment). During redevelopm and encourage developers to incorporate green building pracfic construction, and maintenance and operation plans. For example, homes to facilitate installation of solar panels by the property owne national building performance standards, such as Leadership in (LEED), Florida Green Building Coalition or Energy Star. ig and restoring areas that have : projects, the city will work with and standards into their design, uilder could construct solar-ready The city will encourage the use of �ergy, and Environmental Design 5. Continue to expand natural gas service and offer incentives to resi convert from electricity to natural gas. Clearwater Gas System launched several pro businesses that use natural gas to power apj more efficient and lower emissions energy s� Clearwater Gas System will continue to offer alternative to electricity,and will continue to gas powered appliances as they become availa in N1U LO s (e.g., wat ;han electri hese pi ducate 6. Explore options for electrical generation of citywide resources. The city has the° potenfial to ger biogas from wastewater treatme Clearwater's land, sun and wind installation of renewable energy design, build, ins#all and operate generate electricity and/or heat competitive rate for the city whilE and biogas. t nd businesses to increase the amount of residents and �r heater and range). Natural gas is a ity from standard generation sources. o increase the use of natural gas as an arage the community to adopt natural rbon and renewable energy from existing erate energy from a variety of local sources, including natural gas, nt facilities, and biomass (i.e., yard and food waste). Additionally, are also resources that can be utilized to generate energy through �ystems. The city will request proposals from private companies to �mall-scale'energy technologies that can utilize available resources to energy. The most viable technologies will generate energy at a also reducing other sources of greenhouse gases such as solid waste 7. Set a community challenge to install renewable energy systems on 10 percent of residential properties and 15 percent of commercial, industrial and city properties. While there is limited vacant land in Clearwater to accommodate renewable energy projects, there is ample space for installing renewable energy systems (e.g., solar photovoltaic systems) on residential, commercial, industrial and city properties. The city will prepare a marketing and outreach campaign to challenge residential and nonresidential property owners to install renewable energy technologies. As part of the challenge, the city will strive to meet the goal. To assist residential, commercial and industrial property owners in meeting the challenge, the city will support code changes that remove obstacles to installing renewable energy systems and provide 10 Item # 2 Attachment number 2 Page 11 of 49 resources to assist the consumer in purchasing renewable energy equipment. Resources may include information on local, state and federal incentives, local contractors, economic and environmental benefits of the technology, potential ways to finance the systems and a website that allows the Clearwater community to view and post where installations have been made. 8. Investigate options for public/private partnerships to finance renewable energy systems. Aside from energy finance programs (Strategy #1), there are other public and private financing mechanisms that can be used to lower upfront costs of renewable energy systems for property owners. Some financing mechanisms include clean renewable energy bonds, power purchase agreements, net metering, and bulk purchasing of renewable energy systems. The c,ity will investigate various financing mechanisms for expanding renewable energy generation and share its findings with the community at large. 9. Collaborate with local governments and the local elecfric utility to convert streetlights to solid state lighting. The city experienced significant energy and cost savings by replacing traffic and pedestrian signals with light emitting diode (LED) lamps, a type of solid state lighting. With support from local governments such as Pinellas County and St. Petersburg, Clearwater will app,roach Progress Energy to request conversion of the electric utility's streetlights to solid state lighting. Compared to conventional lighting, solid state lighting can reduce energy use by 50 percent and requires less maintenance. 10. Develop energy management policy for a The city will develop a intent to reduce electri The policy will set redi points), establish energ and purchases. Best pi expand the energy effic ma intensity;,(kilowatt-hours p on targets 'and dates, stan enchmarking protocol and :ices and results will be sh� As part of the policy, the city will est� use and continue to monitor energy u city to prioritize building energy retr reduction goals established in the en based energy tracking system to acc which will allow for more detailed ana 11. Implement a re-c ildings a'nd operations. y for city buildings and operations with the �uare foot) an additional 10 percent by 2015. ize operafion practices (e.g., thermostat set ify acceptable and prohibited equipment use with the business community in an effort to �blish a baseline of each city building's electricity and natural gas sage on an annual basis. This process of benchmarking allows the �fits and maintenance and measure its progress towards energy ergy management policy. The city will consider installing a web- �uire real time energy consumption data of individual buildings, lysis on the performance of its buildings. plan for all city buildings. The city has made investments in energy efficiency upgrades of its buildings and is expected to save millions of dollars in energy and operational costs over the next 15 years. However, the full energy savings will not be achieved without ongoing maintenance of the equipment. The city will establish a re- commissioning plan to inspect, test and make proper adjustments at regularly scheduled intervals to optimize the performance of its buildings and equipment. Where necessary, the city will provide training to key staff that do not currently have the appropriate skills to test the equipment. 12. Construct all new municipal facilities to conform to a nationally recognized, high-level performance standard. 11 Item # 2 Attachment number 2 Page 12 of 49 The city will lead by example by building all new municipal facilities to a nationally recognized, high-level performance standard such as LEED, Florida Green Building Coalition or Energy Star. Within a chosen standard, the city will prioritize energy and water efficiency features. 12 Item # 2 Attachment number 2 Page 13 of 49 The green energy and buildings' strategies target all sectors within Clearwater and aim to increase energy efficiency and renewable energy generation capacity. Combined, the strategies will contribute to the highest reduction in the city's carbon footprint. Cost and staffing resources for the short term strategies are minimal and can be accomplished with existing staff and the assistance of the private sector. To achieve the medium and long term strategies, it is recommended that the city hire a full time Energy Manager. All assumptions are listed by strategy number. S �" �"� �.......-...��.....� ................:�� 1 3 4 5 9 10 11 1. The 3 4. �' 0 0 0 0 n ��' � � •� . .� . ' � � N/A N/A N/A 1 /A 162,089,740 1 19,709,132 25 10,251,332 �A 28,296,898 2 217,510 1 13, 924, 719 25 6,962,359 86,556 10,525 5, 474 15,111 116 7,436 3, 718 vill hire a private company to implement a turnkey energy finance program that will provide °est loans to residential, commercial and industrial property owners. All startup costs will ded by the company and the city will`not be expected to take on any financial risk; the program will be funded entirely by the interest charged on the loans. The strategy assumes that 40 percent of property owners will participate in the program.1 For residential and nonresidential property owners to qualify for loans, monthly energy savings from energy efficiency investments will, at a minimum, need to offset the monthly loan payment. Properties will also have to meet a minimum energy efficiency standard before investing in renewable energy. Basic energy efficiency retrofits are expected to achieve an average of 30 percent reduction in energy consumption per property owner. Incentives will be code-based and will not require funding. Properties that are seeking to use the incentives will be required to achieve a 30 percent reduction in energy consumption to qualify for the incentives. The city will evenly split 390 hours of existing staff time to develop the incentives and to evaluate the feebate program. If chosen, the feebate program will be structured in a way that is self-financing. The initiative will strive for 10 percent participation of commercial properties. Education and outreach will be performed by the City of Clearwater's Planning and Development Department. The strategy will require up to 390 hours of existing staff time to develop the initial 1 Pike Research Research Report. 2011. "PACE Financing Consumer Survey: Consumer Preferences and Attitudes about Property-Asssessed Clean Energy Financing Programs." 13 Item # 2 Attachment number 2 Page 14 of 49 outreach materials and workshops. Recommended performance standards would result in 30 percent more energy efficiency than the Florida Building Code. The strategy assumes that there will be 13 percent growth in square footage over the next 25 years. 5. No additional staffing time or non-personnel costs are required to implement the strategy. The current natural gas programs are funded through marketing funds and the transfer of the Clearwater Gas System "excess dividend" (i.e., growth in dividend greater than $1,250,000). Additionally, all costs from approved expansion projects are recovered through gas rates within a period of seven years. Average labor and material costs for a 500 foot main expansion to connect a residential property with natural gas are approximately $7,000 ($14/square foot average cost). Program will strive to achieve 20 percent growth in citywide residential customers with a minimum demand of 150 therms per household. 9. The strategy assumes that 100 percent of conventional outdoor lighting (e.g., streetlights) will be replaced with solid state lighting technology by Progress Energy,,,the local electrical utility. Since all lights are privately owned, it was assumed that all expenses will be incurred by Progress Energy. Approximately 50 percent energy savings will be achieved through th`e replacement. 10. The policy will require up to 195 hours of existing city staff time to develop for adoption by the City of Clearwater City Council. Implementation and' enforcement of the energy management policy will result in 10 percent energy savings or $1.5 milCion in cost savings over five years. The energy and greenhouse gas reduction estimates assume a 13 percent growth' in square footage of city buildings. 11. The re-commissioning plan will be developed by existing city staff and require 195 hours of existing staff time per year to implement the plan. Implementation of the plan will result in continued performance of equipment and a five percent increase in avoided energy consumption. The energy and greenhouse gas reduction estimates assume a 13 percent growth in square footage of city buildings. � �1J i� �6-1 �� '; Notes: 14 Item # 2 Attachment number 2 Page 15 of 49 1. Exception: The $75,000 will be used to fund a full time Energy Manager position, a personnel cost. �� 2. For the first five years, a total of $95,000 will be required to design and implement the Resource Conservation Management Program. Of this, $75,000 will be used to establish a full-time Energy Manager position whereas the remaining $20,000 in funding will be used to develop marketing and outreach materials and purchase any necessary equipment. After year 5, the program will be fully operational and will not require additional funding. The Energy Manager position will continue to be funded in years 11-25 at $75,000 per annum with various dut'ies related to fulfilling the goals and strategies set forth in Greenprint. The program will target 50% of all of the commercial and industrial buildings and/or buildings with a minimum of 20 percent potential reduction in energy consumption. The marketing and outreach efforts for the program will leverage the efforts of other Clearwater Greenprint initiatives (e.g., energy finance program), the City of Clearwater's Communications Department and community organizations. The Energy Manager position will also be charged with other duties outside of the program (See Green Energy and Buildings #8). 6. Existing staffing time of 195 hours will be needed to prepare, issue and review a Request for Information or Request for Proposal for energy generation ;projects that would be financed and operated by a private engineering firm. Acceptable; projects would generate energy at a cost competitive rate to what the city currently pays. 8. Efforts will be led by the Energy Manager hired to establish the Resource Conservation Management Program (Green Energy and Buildings Strategy #2). Any energy savings or alternative energy generated will depend on the public-private partnersh;ip„and technology selected. 12. On average, the upfront costs of high-level performance standards cost 1-2% more than conventional buildings when integrated at the design phase. Assuming proper maintenance and re- commissioning, the 'cost savings from energy efficiency will exceed the initial premium and will continue to increase over the lifetime of the building. The selected performance standard would result in 30 percent more energy efficiency than the current building code. Assumes 13 percent growth' in square footage of city facilities. 7 I 414.920 I 15 I 0 I N/A I 40.478.200 I 21.615 �� 7. The challenge assumed that all renewable energy systems installed will be solar photovoltaic (PV) systems. Total city cost includes investment in 40 kilowatt (kW) solar PV systems on 15 percent of city building rooftops. The cost to the city assumes $4 per watt for solar PV systems and partnership 15 Item # 2 Attachment number 2 Page 16 of 49 with private utilities to take advantage of 30 percent federal renewable energy tax credit. For the residential sector, it was assumed that 4 kW solar PV systems will be installed on 10 percent of residential rooftops and 40kW and 60kW solar PV systems will be installed on 15 percent of commercial and industrial properties, respectively. If available, the city will prioritize power purchase agreements or other lease agreements with private utilities, which will drive down direct costs considerably. Aside from the capital costs of installing renewable energy systems, 97.5 hours of existing staff time and $5,000 for marketing and outreach will be needed annually to promote the challenge to the community at large. r_�. �_�4 � �� ,�� }� , �1 �4. Transportation is a key sustainability issue. The abi forms of transportation is essential to a healthy local` and affordable transportation options for residents, v Clearwater Greenprint. Having true transportation cl streets' that accommodate pedestrians, bicyclists, tra makes these transportation options viable. _y`to easily and affordably travel using multiple nd regional economy. Pro�iding safe, convenient, zrkers, and visitors is an important component of �ice requires continued investment in 'complete sit, and cars and creating built environments that Clearwater's roadway network provides a significant amount of capacity for vehicles through a grid network of major arterials, local collectors, and neighborhood streets. The size and configuration of the network has been able to support the growth of Clearwater and Pinellas County to date, despite some areas of congestion. The key issue with the roadway network is the inability to add capacity through street widening. Most of the major streets in Clearwater have been widened to the maximum extent feasible. New widening projects are not possible in most areas due to prohibitive right-of-way acquisition costs and,,potential undesirable impacts to adjacent neighborhoods. The constraints and limitations on the`vehicle capacity of the street network will require greater reliance on alternatives to automobile travel to meet the future travel demand. The pattern and design of the urban environment should better support walking, transif' and bicycling. At the same time, the design and function of the street network need to be reconceived to achieve a balance between the needs of all users of the transportation system. Emissions from motor vehicles are 'responsible for approximately one-third of all greenhouse gases. While there is a shift toward diversity in motor vehicle types, almost all of the existing vehicle fleet is powered by fuels derived from ;petroleum. Oil is getting more and more expensive to locate and extract from the Earth and worldwide production of conventional crude oil has peaked due to extraction outpacing new discoveries of recoverable reserves. Because of the supply of oil and its greenhouse gas emissions characteristics, it is vitally important that the city prepare for alternative sources of fuels and promote travel options other than the automobile to create a more sustainable economy and environment. The city has the opportunity to continue playing a leadership role in countywide and regional discussions related to future transportation investment. City elected officials, staff and citizens actively participate 16 Item # 2 Attachment number 2 Page 17 of 49 in the Pinellas County Metropolitan Planning Organization (MPO) and the Tampa Bay Area Regional Transportation Authority (TBARTA). Along with the Pinellas Suncoast Transit Authority (PSTA) and other local governments within Pinellas County, these agencies have compiled a long-range vision of the future needs of the local and regional transportation network. For the Clearwater area, this vision includes significant investment in bus and rail transit, pedestrian and bicycle facilities and roadway operations and capacity improvements. Expansion of the transit system in particular will require new sources of funds that are not currently available. As the Pinellas community prepares for a referendum to establish a sales tax to fund transit and other transportation improvements, the city has an opportunity to assess the costs and benefits of the planned investments. The city has committed to creating a local transportation system that supports different modes of travel and increases the efficiency of the street network. The city works internally and in coordination with its transportation partners to implement an intelligent network of coordinated traffic signals, roundabouts, intersection improvements, and facilities for pedestrians and bicyclists. Despite these efforts, there is still much to do to create complete streets throughout the community; that equitably and completely serve different users of the transportation system, Clearwater Greenprint is an opportunity to not just demonstrate the need for doing this, but to quantify the relative benefits of' different approaches to providing transportation facilities. The city has a unique opportunity to lead;by Clearwater Gas System is preparing to install of only a few in the state. Many new city fleet the greenhouse gases of gasoline engines. D approved its first purchase of a natural gas ga use. The city also has an opportunity to preK hybrid vehicles and encourage alternative f� gases than gasoline or diesel. • Reduc • Relv o example a compr ri the number and len�th of vehicle t • Reduce` efficient nsit, walking, and cycl enhouse gas emissions ge tr � for in supporting the use of alternafive fuel vehicles. �ssed natural gas filling station, which will be one will run on natural gas, which emits less than half development of Clearwater Greenprint, the city ck and committed to retrofitting trucks already in �n increase in the number of plug-in electric and i they are shown to produce fewer greenhouse reduce congestion. a greater percentage of overall travel. vehicle fleet by shifting to cleaner fuels and more fuel 1. Set a 10 percent challenge `for businesses and individuals to reduce motor vehicle miles of travel (VMT) with web-based tracking and recognition of success. If the Clearwater community is going to succeed in meeting short-term greenhouse gas reduction goals, it will require a large number of people committed to conservation through reducing the amount of driving they do. The city will initiate a VMT reduction campaign that will target potential participants through education. By setting a challenge to reduce VMT by 10 percent, businesses and residents who participate will consciously consider the amount of driving they do and take specific steps to reduce it. The city will promote a web-based VMT reduction challenge tool that will track goals and results and encourage individuals and businesses to develop their own VMT reduction action plans. The city will 17 Item # 2 Attachment number 2 Page 18 of 49 lead by example through an internal VMT reduction program for their employees to precipitate behavioral change in how they get to work and conduct city business. 2. Enact a Complete Streets policy, establishing transit, walking and biking as priority policies. Pedestrian and bicycle friendly infrastructure will reduce transportation-related greenhouse gas emissions, reduce traffic congestion and promote a healthier lifestyle for Clearwater residents. Providing sidewalks, multi-use paths and bike lanes along city streets is a matter of policy for the city. These facilities are controlled through design standards. They will be implemented by the city or through working with the Florida Department of Transportation and Pinellas County to make sure each street modification project built in the city includes facilities and amenities';for all users. Improvements can be small scale or part of larger transportation projects. The city will be committed to building a community that is pedestrian and bike friendly for residents to enjoy and !improve personal and environmental health. A Complete Streets policy will be crafted and adopted by the city to serve as an impetus and framework for action. The city will promote walkability throughout Clearwater. Pedestrian activity will increase by making walking safer and more comfortable with sidewalks, accessibility ramps, ;benches, bulb-outs at intersections, landscaping, conveniently located at transit stops, and pedestrian-oriented redevelopment. The city will promote bicycling by adding improvements that make bicycling safer, more convenient, and more enjoyable. The city will monitor opportunities for incorporating sidewalks and bicycle lanes during resurfacing and other roadway projects. The city will ensure the proper amenities for bicyclists to further promote bicycling for transportation. As part of implementing a( function and create multii guidance for how to balanc motor vehicle travel lanes, : for transit, bicycling and pe update the City of Clearw emphasis on investments -i �mplete Streets pol,icy, the odal design guidelines fc the need;for sidewalks, bi �eed, operations, and capa =strian facilities. The city � :er 2006 Shiftin� Gears E mu plan, design and implement trans be important to continue to infill s 3. Continue to imarove and exai dal faci pro�ects: in �ps citywide. city will classify the street network according to • each sfreet type. This activity will establish ;ycle lanes, trails, and transit infrastructure with ;ity. The city will advocate for increased funding ill continue to implement, monitor, review, and icycle and Pedestrian Master Plan, placing an creating partnerships with other agencies that addition to implementing larger projects, it will the Pinellas Suncoast Transit Authority system. The city will participate in the ongoing efforts to plan for and implement the 2035 vision for the regional transit system. Improving,,the transit system will give residents, employees and visitors more options, providing access to jobs, services and tourist destinations. The city will continue advocating for more funding to increase transit frequencies on existing routes, which will improve ridership by increasing convenience. As the PSTA expands the existing system, the city will assist them in identifying underserved areas where new service will expand economic opportunity for local residents and employees. The city will continue to emphasize the need for new transit service to connect downtown with Clearwater Beach and the Beach Trolley and creating a bus rapid transit network that spans the city's arterials and connects to major traffic trip origins and destinations. The city will continue to play a central role in the implementation of passenger rail in the Tampa Bay region. The city will coordinate with TBARTA, PSTA and the MPO to plan for and implement specific transit investments that are being considered, including rail connecting Clearwater to Pinellas County's 18 Item # 2 Attachment number 2 Page 19 of 49 Gateway area, St. Petersburg and Tampa. The city should proactively educate citizens on the components, costs, and benefits of the transit solutions being proposed. The city will assist PSTA in making the rider experience and enjoyable and easy as possible. The city will work with PSTA to improve attractiveness of bus stops to ensure a comfortable and safe atmosphere that will attract more riders by enhancing bus stops citywide with benches, shelters, trash cans, easy to read wayfinding signs and other amenities. 4. Prioritize low-to-zero emission transportation modes such as electric and natural gas vehicles in planning, policy plans and ordinance development. The city will create an environment where low-to-zero emission vehicles have public and private infrastructure that supports them. This includes opportunities for different fueling, parking and operational needs. High fuel efficiency combustion engine vehicles of all kinds have a place in the future community vehicle fleet mix. This includes high fuel efficiency cars, smart cars, hybrid vehicles, motorcycles, mopeds, scooters, and golf carts. Public efforts and public-private partnerships to prepare for vehicles that do 'not run on conventional fuels should commence immediately. With the coming wave of plug-in vehicles, there will be the need for charging stations to be available throughout the city. This effort`can be coordinated with initiatives of all kinds to produce more energy locally on a small scale. For example, a solar panel installation at an existing parking deck or lot could be used to generate electricity for daytime vehicle charging stations. The city will consider changes to the Community; Development Code relative to parking and other accommodations for alternative fuel vehicles. An" example requirement would be the provision of charging stations for electric vehicles in new developments. Through readiness, the city will provide residents and local businesses encouragement to shift to> electric vehicles and lower their transportation-related greenhouse gas;emissions. The city will continue to improve the municipal fleet by,replacing vehicles with models that have higher fuel efficiency, hybrid,gas-electric, electric, or other alternative vehicles. The city will lead by example through the upgrade of vehicle fleet that will result in fewer emissions and ensure that 50 percent of the city fleet is'fueled by alternative fuels/technology by 2020. After opening the compressed natural gas filling station, the city and Clearwater Gas System will identify other vehicle fleets that could take advantage of the station for their operations. The city will also consider implementing a program for individual residents and business to use the filling station for their vehicles. There is an opportunity to capture a market for vehicles that are used almost exclusively for local travel that can function with access to the one site that will be available in the short run. 5. Continue to plan for and implement congestion management activities and other improvements to increase the operational efficiency of the transportation system. The city will continue to participate in the countywide effort to implement congestion management projects and the planned Intelligent Transportation System (ITS) in Pinellas County. Congestion management projects include turn lanes, dynamic messaging signs and coordinated traffic signals. Projects that reduce congestion and idling have a significant effect on greenhouse gas emissions from vehicles. Transit system ITS improvements such as signal coordination with bus routes and up to the minute messaging about bus schedules and wait times will enhance the user experience and increase ridership. 19 Item # 2 Attachment number 2 Page 20 of 49 The city will also work to implement roundabouts for new road construction projects that will result in reduced frequency and severity of crashes, reduced traffic delays, increased traffic capacity, reduced long-term operational costs, and reduced emissions and noise. 20 Item # 2 � � �� {�—� � �� 1 2 3 4 5 25,000 125,000 0 50,000 0 �� 1 1 1. The cost to the city includes website development to track;� users on the program. City staff time will be needed over the long 2. The cost to the city includes the development of a plan that ii and design guidelines. The staff time is to rnanage the developme 3. The city staff time associated with this strategy assumes the c long term to track developments in transit decision-making and a Clearwater community. , 97.5 195 97.5 195 0 Attachment number 2 Page 21 of 49 25 1 25 75 /A ticipation and materials to educate rm to administer the program. udes expanded street classifications of document. will need to dedicate time over the ocate for issues that will benefit the 4. Cost is for solar electric vehicle charging station:, The'estimafe assumes $10,000 per vehicle station based on research of off the shelf solar products. Staff time would be required to implement the project. 5. No additional cost or staff time is! anticipated for this strategy. The strategy reflects current and ongoing acti�ity. �' The transportation strategies document and emphasize many of the recent and ongoing planning, policy and decision-making efforts within the city, county and region. There are a number of adopted plans and studies identifying transportation system needs and priorities, many of which do not currently have secured funding sources. In lieu of identifying additional improvements or reordering priorities, Clearwater Greenprint emphasizes'` the need to implement existing transportation priorities. The planned investments in transit are the primary example, given the associated costs, the effort required to plan and design new bus and rail service, and the need for an important local decision on initiating a new sales tax to provide a significant portion of the funding. In addition to emphasizing implementation, the analysis of the resulting changes in travel behavior shows the potential for implementing the strategies to create a more balanced and efficient transportation system across different modes of travel. The transportation initiatives for the most part do not require additional city staff as the activities already fall under ongoing activities. The planning level project costs for sidewalk, bicycle, and trail facility needs are documented in the City of Clearwater 2006 Shifting Gears: Bicycle and Pedestrian Master Plan. The transit system improvements and costs are assumed to be those included in the 21 Item # 2 Attachment number 2 Page 22 of 49 Pinellas County 2035 Long Range Transportation Plan (LRTP). The LRTP is the best source of information as it includes a cost feasible set of improvements for the 2035 horizon year of Clearwater Greenprint. It is also the plan of record for state and federal funding priorities. The greenhouse gas reduction benefits for the transportation strategies were measured using the travel characteristics in the regional travel demand forecasting model, which is called the Tampa Bay Regional Planning Model (TBRPM). This model estimates the number of trips generated based on various land uses. The origins and destinations of these trips are matched and assigned to the roadway network to model real travel behavior in the region. From this model, the trips that emanate from or end in the city were isolated and measured. The trips were then separated into vehicle trips, transit, walking and bicycling using a separate analysis tool and travel to work data from the U.S. Census. This technique was used to conduct the GHG inventory and for the estimate of changes, in travel behavior based on the implementation of the Clearwater Greenprint strategies. For each, the vehicle miles of travel (VMT) for the Clearwater community was the bottom line measure that was used to estimate greenhouse gas emissions and reductions. There were three separate types of trips analyzed. Horne basec trips that link home to work. Home based non-work (HBNW) tri� other non-work travel. Non-home based (NHB) trips include trip account for personal and commercial trip-making. To fully ca analysis includes local and regional trips, capturing VMT that occ planning area. The reduction strategy trend based on the TBR assumptions behind the strategies and the land factors where UMT red factor summarizes the 2 trip purpose. aaes i and a ctio han work (HBW) trips are those commute � include shopping, entertainment and that do not begin or end at home and ture the effect of the strategies the rs in the region outside the Clearwater scenarios: existing `conditions based on the 2006 TBRPM, 2035 ario based on full implementation of the strategies by 2035. The eenprint scenario include measures related to the transportation ; that affect travel behavior. For each of the trip purposes, the achieved are as follows. The information associated with each lative to the base for each, which varies in some cases relative to • Shift in percentage share of trips taken by walking and cycling (mode share is 4 times greater) • Shift in percentage share of trips taken by transit (future is 10 percentage points higher) • Percentage of trips entirely within the city (increases by 5 to 11 percentage points) • Length of trips entirely within the city (average trip length reduces by .3 to .5 miles) • Percentage of trips that start or end outside the city (reduces by 5 to 11 percentage points) • Length of trips that start or end outside the city (average trip length reduces by 0 to 1 mile) • Average vehicle occupancy (increases by 0.03 to 0.13) • Trip generation rate for households (decreases range from 3 to 10 percent) • Trip generation rates for commercial uses and employment (decreases from 1 to 10 percent) The combination of transportation investments and changes in land use modified all of these categories, resulting in a multifaceted VMT and GHG reduction strategy. The following table shows the reduction in VMT achieved in the 2035 Clearwater Greenprint scenario relative the existing conditions in the 2007 base year. The table includes the reductions realized through the transportation and land use strategies. The percentage reduction in VMT was used to calculate a percentage reduction in the GHG emissions relative to the GHG inventory for the 2007 base year. 22 Item # 2 23 Attachment number 2 Page 23 of 49 Item # 2 Existing Conditions VMT 2035 Trend VMT Clearwater Greenprint Scenario VMT Clearwater Greenprint VMT/Existing VMT Clearwater Greenprint VMT/2035 Trend VMT 1, 809, 859 2,218,569 1, 277,974 71% 58% 1. The VMT reduction program will result in 20 percent the 10 percent reduction goal. Reductions were cal walking, bicycling, transit and carpooling, shorter trip l For example, in response to the program, some worke of 1 percent means that an additional 900 commuters were assumed to increase from five to eight percent of 2. The 2006 Shifting Gears: Bicycle and Pedestria facilities and trails. The respective costs of the prc for a total of $62.5 million. The completion of this in the multimodal network is anticipated to incre of all travel to 12.9 percent of all travel. Overall th land use and transportation strategies is anticip� 20.8 percent of all trips. Attachment number 2 Page 24 of 49 1,891,495 915,632 4,616,986 2,451,859 1,181,794 5,852,222 1,572,986 662,597 3,513,557 83% 72% 76% 64% � 56% � 60% of workers and 50 percent of residents achieving culated based on shifting from driving alone to engths and fewer trips'per worker and household. rs will shift to commuting by transit. An increase would ride transit. For households, non-work trips n Master ects were $73 n �etwork along wi se walkinE;and b oritized needs for sidewalks, bicycle iillion, $7.1 million and $48.1 million th safety and comfort improvements icycling from an existing 5.2 percent ing the network along with the other �e' share of walking and bicycling to 3. The transit mode shift calculations are based on supplying the type and level of service in the Pinellas 2035 Long Range Transportation Plan (LRTP). This includes headway and span of service improvements to the existing bus network, eight new premium buslines that serve Clearwater and a rail transportation network that connects Clearwater to the Gateway area, St. Petersburg and across Tampa Bay to Tampa. These, along with other new bus lines for Pinellas County were deemed cost feasible for construction and operation through the implementation of a Charter County Transit System Surtax that would generate close to`$3;billion from 2Q12 to 2035. The LRTP also assumed the Ad Valorem taxes currently dedicated to transit would be kept in place into the future at similar rates. The reduction strategy for Clearwater Greenprint assumes a 12'percent mode share for bus and rail transit in 2035 for trips within Clearwater and an 11 percent mode share for transit for trips that start or end in Clearwater. This is an increase in the transit mode share of more than 10 percentage points over what existed in 2007, which was approximately one percent of all trips. The increase takes into account the provision of new and improved service, VMT reduction from Transportation Strategy 1, land use strategies for infill and transit-oriented development and a modest increase due to improved walking and cycling conditions. 4. Greenhouse gas reductions as a result of changes to fuel efficiency and fuel types in the general vehicle fleet are not included in the 2035 Clearwater Greenprint reduction strategy. The focus of the strategies is on local actions that will affect travel behavior and VMT versus changes that are not influenced by local policies. 24 Item # 2 Attachment number 2 Page 25 of 49 The electric vehicle charging station project is envisioned for the Garden Avenue garage because it has capacity and offers monthly parking fees, which can be coupled with set fees to use the charging stations on a regular basis. The installation will attract new users and generate new revenue at a consistent rate, making it possible to recoup over time the cost of initial implementation. A municipal vehicle fleet analysis is not included in the scope of Clearwater Greenprint. The 2008 Greenhouse Gas Inventory Report for City of Clearwater Government Operations has detailed information on vehicle fleet characteristics. Because of the type and number of vehicles added to the vehicle fleet from 2000 to 2007, the GHG emissions rate increased by 30 percent while the number of vehicles increased by 22 percent over that same period. In order to reduce emissions over time, the city will need to be committed to purchase of high efficiency and alternative fuel vehicles for all departments. While initial costs are higher for energy efficient and alternative fuel vehicles, the fuel cost reduction savings will recover the additional cost over the life of the vehicle. The city should provide this type of capital and operating cost information when purchasing new �ehicles. 5. Congestion management improvements are greenhouse gas emissions over time given the c scenario. However, they will remain an importar significant amount of regional travel or high levels the ma' ' ' ' ' anticipated to create a II VMT reduction in th'e rt in reducing delay in � c#ivitv such as Clearwater significant savings in Clearwater Greenprint �reas where there is a Beach, downtown and 25 Item # 2 Attachment number 2 Page 26 of 49 ,;�, , 11 i, ,, t` ,�s ; 11 � ,� �s ; 'J � ' 1 j , �� iiu t i�ir The City of Clearwater's urban form was shaped during a period when energy was cheap and abundant and driving was the primary mode of transportation. These conditions resulted in low-density, automobile-oriented development throughout much of the city. Clearwater is largely built out and reliant on infill development, redevelopment, and building rehabilitation and reuse to accommodate growth. Creating conditions that optimize this type of growth requires thoughtful consideration of the relationships between land use and transportation options. There are many parts of the city where significant physical change is not anticipated in the near future. Many commercial areas and neighborhoods are either stable or are attracting new building activity at a very slow rate. Where redevelopment is not occurring, buildings will need to be maintained, repurposed or retrofitted to ensure quality housing, jobs, goods and services are available throughout the community. This is one of the biggest long-term challenges facing the city. There will be an increasing rate of building obsolescence due to rapid residential and commercial growth `over past decades using building systems and technology with relatively short useful lives, a high need for ongoing maintenance, and systems that require a significant amount of energy to operate. The present and future stewards of the current building stock will be challenged, to invest enough money to successfully maintain the building shell while upgrading and renewing building systems and fixtures to be more energy efficient and operationally cost effective. In addition to challenges that exist, in the existing building stock, there`are demographic trends that need to be considered in crafting a sustainable approach to land use. According to United State Census Bureau estimates, the permanent Pinellas County population has not grown substantially since 2000 and has been in decline since 2004, In addition to this short-term population trend, there is the potential for a long-term decline in the retiree irnmigration rate. Clearwater will continue to attract new retirees over time, but it will most likely be a retiree population with less disposable income than generations past. If the retiree immigration rate declines over time, that population will need to be replaced by a different demographic to keep the local economy growing and strong. Over the long term, there will be a need to attract young or working age people to live and work in the city The built environment and demographic issues raised in this section have implications for land use and urban form. City policies and regulations will need to strike a balance between engendering high quality, energy-efficient development and maintaining an economic environment where it is attractive to develop new residential units and create jobs. At the same time, the city will need to incentivize reuse and revitalization of the existing structures so they can remain viable over the long term. There are many important sustainability components of land use considerations, including housing choices and availability, a jobs-to-housing balance, connected neighborhoods where residents can work, shop, and play, and affordable and efficient patterns of living. Focusing on these objectives is an opportunity to improve the overall quality of life in Clearwater and move from heavy dependence on automobiles to more walking, bicycling, and transit use. The greater Clearwater area (i.e. the Clearwater planning area, which is the area within the city limits and the immediately adjacent unincorporated 26 Item # 2 Attachment number 2 Page 27 of 49 areas of Pinellas County) had a permanent resident population of more than 134,000 and workforce of more than 91,000 in 2006. Forecasts show growth in the population and workforce to more than 150,000 and 100,000 respectively by 2035. There will be demand for new, rehabilitated, and repurposed residential and commercial buildings to accommodate this growth over the next 25 years. There are plans to make major rail and bus transit investments in the region within this timeframe. The city will benefit from the enhanced transportation system in part through the ability to attract location-efficient, transit-oriented development to accommodate new jobs, residents, and businesses. Commercial corridors, existing activity centers and downtown provide the best opportunities to accommodate new growth. In addition to public and private vacant lands (approximately 1,500 acres or 9 percent of the land area), there are approximately 1,500 acres of land in the Clearwater area that are prime for redevelopment (i.e., parcels where land value is more than twice the value of the buildings on it). There are numerous places to accommodate new medium and high density development in the city. Clearwater Greenprint has created the opportunity to link existing,policies for redevelopment areas and corridors with energy-efficiency areas that will require less energy to operate. The city will create new incentives and policies in the Community Development Code and thro;ugh special area plans that that will link these initiatives and provide a framework for new growth. Finally, the city has the opportunity to improve quality of life and mitigate greenhouse gas emissions through improving or transforming land area that is currently underutilized. The city `will continue to increase the tree canopy through its own plantings and encouraging plantings on private property. It will also continue to seek opportunities to create and maintain areas for recreational purposes and protect environmental resources. • Create vibrant, mi' people with jobs an • Reuse and recvcle land • Protect and add to''th� • Fully utilize public and 1. Develop incentives'' centers and commercial ase, walkable, trans vices and reduce the hrough infill developi mount of natural are � �ortive neighborhood activity centers to link for automobile travel. d redevelopment. blic parks and urban greenspace. sequester carbon and reduce the heat island effect. efficient infill development and redevelopment in activity One of the primary land use outcomes of Clearwater Greenprint will be establishing Energy Conservation Areas and Corridors and associated policies. These areas will be defined in the Comprehensive Plan and will complement policies and investments in existing redevelopment areas, activity centers and redevelopment corridors. The city will complete special area plans to define specific boundaries and create strategies that address land use and urban form and are integrated with transportation initiatives and resource conservation measures. Potential Energy Conservation Areas include several districts within the city: Clearwater Beach, the downtown area, North Greenwood area, Hercules Industrial area, and the areas around Countryside Mall and Clearwater Mall. Corridor strategies for energy conservation will also be developed for Drew Street from N. Highland Avenue to S. Bayshore 27 Item # 2 Attachment number 2 Page 28 of 49 Boulevard, Gulf to Bay Boulevard from N. Highland Avenue to S. Bayshore Boulevard and S. Missouri Avenue from Court Street to Wyatt Street. The city will update the Community Development Code to include provisions for Energy Conservation Areas and corridors relating to permitted uses for localized energy production, including solar installations on buildings, and food production, landscape requirements, transportation facilities, site lighting and parking requirements. The city will consider supplementing the Community Development Code provisions specific to Energy Conservation Areas by creating a Zoning Overlay District that includes site development standards, density and intensity requirements, energy efficiency and conservation measures for new construction and substantial renovation, parking requirements to include parking for electric vehicles, and level of service standards for sidewalks, bicycle facilities and transit. In addition to policies specifically designed for Energy provide for mixed-use development in livable, transit-c Plan and Community Development Code. The city will incentives that will fulfill residents' dwelling and transpoi �nservation Areas, the city will continue to nted neighborhoods in the Comprehensive �rk to improve regulation, investment and ion needs. The city recently adopted transit-oriented development (TOD) policies for the Comprehensive Plan. As the city coordinates major transit investments in rail and bus rapid transit, it will provide model ordinances and clear design standards for TOD in station areas and transit service corridors. TOD will not just promote transit use. It will lead'to more efficient development patterns and increased rates of walking and bicycling. Promoting infill development will improve the local economy and provide more housing, employment, shopping and entertainment choices in the city. 2. Transform vacant and other ,underutilized prop long-term economic, social and environmental bene A sustainable built environment pro initial use and reuse. New build,ings reuse in the future. This reduces v repurposing of land with obsolet� demolition''waste makes'up a Jarge K waste. The;city will amend the ! restoration and reuse of buili designation proce'ss, which hel and available for le tax credits and ot offset some of the lands. use. mm m liabilities to assets that provide ides a mix of building types, sizes and ages to increase flexibility in iould be designed with flexible space to maximize the potential for cancy and reduces the need for costly demolition and wholesale buildings. In ;addition to economic benefits, construction and �rcentage of the waste stream. Restoration and reuse prevents this unity;Development Code to include new incentives that encourage rather than demolition. The city will also maintain the historic �ure certain properties and neighborhoods are stable, maintained ;ity will continue to implement its brownfield program and identify brownfield and greyfield development. Financial incentives will �n and promote reuse of these usable but sometimes abandoned 3. Create policies and strategies to improve the local and citywide jobs-to-housing balance and encourage the development of life-cycle housing to enable residents to remain in the city as housing needs change. The city will work to create a more self-sustaining community and local economy that will reduce the need for driving while increasing convenience and accessibility to employment. In order for this to work, the residential market will need to provide a variety of housing choices in a range of prices to attract residents in all life stages and income levels. Affordable, energy efficient and location-efficient housing will increase the chances that Clearwater will continue to maintain and attract a diverse population. 28 Item # 2 Attachment number 2 Page 29 of 49 Monitoring and working toward creating the right mix of housing type and cost will create a jobs housing balance and reduce the need for Clearwater residents to commute outside the city to work. This balance carries with it an attractive quality of life element and supports affordable choices for moderate and low income populations. Creating an environment where people can live closer to where they work also greatly reduces greenhouse gas emissions from driving. 4. Increase the amount of urban greenspace, natural areas and tree canopy through planting, preservation, community education and outreach programs. The City will support and expand the community's capacity to manage, develop, and enhance green spaces for natural habitat, recreation, gardening and outdoor education opportunities. This includes improving and maintaining public property, creating public-private partnerships to transition underutilized land to these uses and enabling and encouraging these uses on private property through public policies and programs. Enhancing and expanding green space will result in better stormwater management, higher carbon sequestration, and a better quality of life foc residents. The city will develop a program to educate commu recognize residents and businesses that participa sequestration project on municipal land, which alo offset a portion of the community's annual greenho developed under an existing urban forestry projec results of the program. The city will continue to program administered by the Arbor Day ,,Founda program. 1 2 3 4 � � �� nity'members on the benefits of planting trees and te. The city will consider 'piloting a forest carbon ng with other installations will sequester carbon to use gas emissions. The planting program should be t protocol to allow for recording and reporting the maintain active membership in the Tree City USA tion and meet the standards established by the N/A N/A 1 N/A 975 97.5 195 195 2 1 1 25 1. The staff time includes an estimate for creating three special area plans and associated policies for the Energy Conservation Areas and Corridors. A portion of this work is anticipated to be done with consultants, but will be funded using remaining U.S. Department of Energy grant money for Clearwater Greenprint. City staff will be required to oversee the creation of the plans and the associated updates to the Community Development Code. 2. Tax credits and other financial incentive costs are associated with the State of Florida Brownfields Redevelopment Program. They do not represent direct costs to the city. 29 Item # 2 Attachment number 2 Page 30 of 49 3. The cost is for consulting services for data collection and analysis. City staff will analyze and report on the issue. 4. The staff required represents additional effort to develop and maintain the programs described. The Land Use Strategies 1 through 3 were analyzed relative to changes in travel behavior that could result from emphasizing infill in select areas and shifting the jobs to housing balance. The benefits in VMT reduction are part of the summary results reported in the Transportation section of the document. Reductions were achieved through shifting from driving alone to walking, bicycling, transit and carpooling, a reduction in the number of trips leaving the city and shorter trip lengths. The metric having the greatest effect on VMT was an increase in the percentage share of residents that don't have to leave the city to go to work or conduct routine personal business and entertainment. The VMT reduction assumes a 10 percentage point increase in city residents who work in-the city and a 2 percentage point increase in the percentage share of non-work trips residents make inside the city versus leaving the city. 30 Item # 2 Attachment number 2 Page 31 of 49 �, r ` �s s� '� . � . � � �b � , ic �iju t (YII Water has economic, social, and political implications that make it a unique and challenging natural resource to manage. Our habits, practices and expectations about the availability of fresh water threaten long term enjoyment of this vital resource. As the city cannot pump enough groundwater to meet the potable water demand, it must purchase approximately two-thirds of what is used from other suppliers, such as Pinellas County and Tampa Bay Water. In response, the city is adding more reverse osmosis plants to treat brackish water to supplement its potable-water supply. While this technology will produce potable water at a less expensive rate than buying from other suppliers, the treatment process is energy intensive and will require significant amounts of,electricity to operate the facilities. Transporting and treating water is already the highest energy user and,greenhouse gas emissions source of all the municipal operations. As a coastal community, it is also important to consider the future possibility of sea level rise in Clearwater, which could cause seawater to infiltrate freshwater aquifers currently used for potable water. The treatment and transport of potable wat� Water use and the energy demand associate are many behavior-related conservation st achieving a more sustainable water resourc require awareness of the issue and the corre be part of the solution. Although Clearwater residents national average (98 gallons), w� changes, there is'the installatic investments pay dividends thro water, which, requires a significai Limiting water usE knowledge, plannl irrigation systems irrigation systems. for irrigatic and invesi �erate only w th it can be rE ;ies that can anagement s� �uires a significant amount of energy. ;ed through behavioral change. There implemented as first steps toward m. These types of strategies simply h personal or organizational desire to use significantly less water per capita per day (81 gallons) than the �ter conservation measures can still result in savings. Beyond behavioral �n of water saving devices in homes and businesses. These low cost ugh savings, especially when coupled with reducing the need for hot it amount of energy to produce. n is essential to reducing water use. While requiring a certain level of ment, landscapes can be created to use small amounts of water and where and when needed. One example is to install rain shutoffs on Clearwater's potable water distribution system was initially set up to provide water for buildings and landscape areas. Up to 50 percent of a typical community's drinking water is used for irrigation. As an alternative, residents and businesses can use treated wastewater, or reclaimed water, for irrigation and other non-potable uses. The city continues to expand its reclaimed water system to provide a more sustainable water source for irrigation. • Develop and support water conservation policies and programs, including incentive programs. 31 Item # 2 Attachment number 2 Page 32 of 49 Reduce water consumption and stormwater runoff through conservation and low impact development measures. Educate residents and businesses about the costs, both personal and public, of wasting water. Promote landscape installations and irrigation systems that conserve water. 1. Assist high volume water consumers across residential, commercial and industrial sectors to employ water conservation measures. The city will continue to develop and implement programs across residential, commercial and industrial sectors in devel assistance will come through providing and educating com water saving devices and rebates for higher cost devices s� >t high volume water consumers er conservation plans. Additional embers about the availability of � flow toilets and high efficiency irrigation systems. These incentives have been popular in the city and Pinellas County and result in significant water savings. The city will continue to expand reclaimed water service to more neighborhoods. Current reclaimed water projects include and expansion of the;Skycrest area as wells as those in the Glen Oaks/Palmetto and Clearwater Ha'rbor neighborh,00ds. On an annual basis, the city will continue to conside assessment will include continuing to evaluating conservation. While potentially contentious and compl more nuanced rate structure will encourage heavy w The city will encourage residents and businesses to ad Water Star for existing and new construction and consi are more stringent than Southwest Florida Water Man 2. Provide education and incentives to create lands� The city ased i mempers to aeveiop ianasca� landscaping principles. Along w projects that train residents on ; organizations to recognize exisi techniques. Community membe through Pinellas County. 3. Develop a low impa'ct percent of impervious su r changes to water use regulafion and fees. The rate restructuring options to promote water icated, charging the true cost of water through a ater consumers to invest in water conservation. opt water conservation standards such as Florida der developing year-round water restrictions that a�ement District restrictions. pes that integrate water saving principles. entives (e.g.,'accelerated permit review time) to encourage community es that integrate water'saving measures such as Florida-FriendlyT"' ith incentives, the city"will promote and facilitate neighborhood-based �CeriscapeT"' practices. The city will partner with neighborhoods and local ing,xeriscaped,yards and highlight effective and affordable xeriscaping rs also have access to rain harvesting and water conservation workshops ent plan with the ultimate goal of capturing rainfall from 10 Rainwater harvesting is a great untapped strategy for reducing the use of treated water for landscape irrigation. Distribution systems, especially from roof areas, are easy to install and there are a variety of sizes and styles (i.e., underground and above ground) of rain barrels and cisterns for rainwater storage. The city will create a strategic plan to identify and prioritize potential retrofits to municipal facilities for rainwater capture. Additionally, the city will create guidance for private property owners to develop and implement rainwater harvesting plans with a goal of capturing runoff from at least 10 percent of impervious surfaces. The focus of the efforts should be on roof area, but might include installations that capture, retain and treat stormwater runoff from parking lots, driveways and roads. Rainwater 32 Item # 2 Attachment number 2 Page 33 of 49 catchment systems in combination with greywater reuse will reduce demand for and expense of piped water for landscape irrigation. As part of the overall sustainable water resources program, integrating low impact development principles into building and site designs, such as permeable surfaces, vegetated swales, and rain gardens, will go a long way toward raising awareness of water resource issues. Low impact development has many non-water saving benefits, including conserving green space and stormwater retention. The water resource strategies will provide residents and businesses with the resources to reduce their water consumption while at the same time minimizing the gallons of water that the city's wastewater treatment facilities need to treat on a daily basis. Short and medium term strategies will focus on reducing the per capita water consumption rate of residents and businesses, and the long term strategy will develop a citywide strategy to mitigate stormwater runoff. The emission reduction for each of the strategies below represents the reduction in process emissions in methane and nitrous oxide from the city's central wastewater treatment facilities. Outside of process emissions, there will be a significant emission reductions from a decrease in energy use to treat and transport water around the city. The emission reductions based on reduced energy use were captured in the final emission reduction tables under Green Energy and Buildings. � � �� {�—� � �� 1 , � $15,000 � 25 � 975 � 25 � 405 � 39 1. The strategy will requ;ire on average 975 staff hours per year to educate and assist high volume water users in reducing their water use. Annual funding of $15,000 will be needed to develop education materials and purchase low-cost water saving devices. Many existing city and Pinellas County programs can also be leveraged. The strategy will result in 10 percent reduction in water consumption across all sectors. � � � � � � �.�..�..........�.�...........�� 33 Item # 2 Attachment number 2 Page 34 of 49 �� 2. The strategy will require 292.5 staff hours and $25,000 annually and assist community members in implementing model xerisca will rely entirely on community members implementing best;pr with each other. The city's duties will be scaled down to a{ residents and businesses that adopt xersiscaping practices. T donations from landscape businesses and local volunteers. ( reduce outdoor water consumption by 15 percenf. The str Clearwater water consumption is for outdoor uses. � � �� ...�...�.�..��.....� ..............:��. 3 �� ver a three year period to educate ed yards. Thereafter, the strategy ctices and sharing their knowledge �ogram that awards certificates to is„project will also rely on in-kind rerall, the strategy is expected to tegy assumes that 50 percent of 1 I 405 I 39 3. The city will dedicate 975 hours of staff time to develop the initial low impact development plan, which will aim to reduce stormwater runoff by 10 percent. Funding of $25,000 will be used to educate developers and the public on how to implement the plan. Funding for retrofits to municipal facilities for rainwater capture will be dependent on grants and partnerships with local and regional organizations (e.g. Southwest Florida Water Management District). 34 Item # 2 Attachment number 2 Page 35 of 49 �, r ` �s 't � �s ; �s � t` j t` i , ic �iju t (YII Traditional waste management involves the collection and transport of solid waste from homes and businesses to facilities such as landfills and waste-to-energy plants. The facilities are costly to build, notoriously difficult to site, tedious and costly to manage, even after closure, a consistent source of pollution, and linked to human health problems such as increased rates of cancer. Once a landfill has reached capacity, the community usually faces greater costs by having to transport wastes farther distances. Over 75 percent of the solid waste generated in Clearwater is transported to and processed at the Pinellas County Waste-to-Energy Facility in St. Petersburg,? Florida. While the waste-to-energy process reduces the amount of solid waste deposited in landfills and generates electricity, it also produces greenhouse gas emissions from the burning of plastics, tires, and other carbon-based waste materials. Given this set of conditions and challenges, the community's best course of'action is to reduce solid waste by addressing both the producer and consumer ends. Producers can make products using less toxins and packaging while increasing use of packaging that is recyclable or compostable. Consumers can better manage household and business waste by recycling,`composting, and properly disposing of electronics and other hazardous waste. In 2009 alone, Clearwater 5,777 tons of plastic bottl solid waste generated by County. While the city ofi averages for Pinellas Cou recycling rates is lack of a� and the associated social, �idents and businesses ger aluminum cans, steel can e city represented 11 pe recycling and education K �,, the State of Florida an eness b� residents and bu econ awareness and, when aligned w solutions while saving the city moi The Florida Department of Envii percent of all solid waste by 202 private companies and organizatii involved to increase recvclin� rate nd enviroi ,he right i ey. erated 109,711 tons of solid waste and recycled , mixed paper, and newspaper. This tonnage of cent of the overall waste produced in Pinellas rograms, the'local recycling rate was lower than � the United States. A central issue affecting inesses on the journey of trash beyond the curb impacts. Education is essential to raising public �s and policies, will boost participation in the mental Protection recently set a statewide recycling goal of 75 The goal, which applies to state and local governmental entities, , and the general public, is a clear indicator that everyone must be �d reduce the solid waste stream. Clearwater has an opportunity to reduce tons of solid waste generated by residents and businesses. The city continues to expand solid waste services to divert more waste from the Pinellas County landfill. In 2010, the city significantly increased the amount of yard waste collected from residents and will begin collecting glass in 2011 for recycling purposes. Other communities in the Tampa Bay Region and Florida have implemented innovative waste management solutions. For example, Sarasota County instituted a Pay-As-You-Throw (PAYT) program 35 Item # 2 Attachment number 2 Page 36 of 49 and now has the highest recycling rate in Florida (41%).Z Clearwater can explore best practices from other communities and customize solutions for local application. A 2007 study at the Pinellas County landfill revealed that 19 percent of solid waste (by weight) in the landfill was yard and food waste. Approximately 37 percent of solid waste in the landfill was comprised of recyclable paper, plastic, aluminum, and glass products. Combined, these two sources represent over 56 percent of materials that could be diverted from the landfill. Clearwater residents and businesses can reduce consumption of products that generate large amounts of waste and choose to reuse items rather than placing them in the trash. Consumers can also become more sustainable by buying products that contain post consumer recycled content, recycling more of what is discarded, and avoiding use of products that are not recyclable. Increase the rate of recycling in the city Reduce the amount of solid waste gener Create economic opportunities for local busin 1. Institute a Pay-As-You-Throw p thrown away. The city will consider implementing to reduce the solid waste generated residents would be charged, based o less waste through conscientious � PAYT programs have been highly s waste and increasing the recycling! adopted PAYT programs with, great ? for local businesses to process and s �ogram that c Pay-As-You-Th ommunity-wid how much of t ying practices, ccessful in ma ate. In' Florid� ccess. With a I 2. Continue to expand yard waste coll residents, businesses, sed itutional operations and recycling rges residents based on the amount of trash (PAYT) program, bne of the most effective ways iimilar to other utilities (e.g., energy and water), ervice they use. Thus, households that generate ycling, and composting will pay a lower price. nunicipalities across the U.S. in reducing solid �ne, Gainesville, Sarasota, and Plantation have er recycling rate, the city provides opportunities led materials. service to residents. Until recently in Clearwater, yard waste was combined with household garbage and sent to the Pinellas County solid waste facilities. In 2010, the city implemented a yard waste program that diverted five percent of solid waste sent to a composting facility in Hillsborough County, where the waste is processed and sold as a soil amendment or mulch. The program has reduced operating hours and tipping fees paid by the city's Department of Solid Waste/General Services. The city will continue to offer yard waste collection to residents, encourage more households to participate, and investigate opportunities for collection of other organic waste such as food waste for composting. 3. Expand the number and types of materials that can be recycled through local business partnerships. Z http://www.epa.�ov/wastes/conserve/tools/pavt/tools/bulletin/summerl0.pdf 36 Item # 2 Attachment number 2 Page 37 of 49 Currently, the city provides recycling service that is limited to number 1(polyethylene) and number 2 (high-density polyethylene) plastics, aluminum, steel, mixed paper, and newspaper. While these are the most commonly recycled materials, the city will continue to explore ways to expand the number and type of materials that it recycles. Securing markets to sell recycled material will be essential to 'closing the loop' and making expanded recycling programs viable. Starting in 2011, the city will begin accepting glass from Clearwater residents. 4. Propose an ordinance to require commercial recycling. The city will continue to educate the commercial sector on waste management. Although the recycling rate of businesses was slightly higher than the residential sector,;;;it, still remains relatively low at six percent. To divert a greater amount of the solid waste generated by businesses to the recycling stream, the city will propose an ordinance to require basic recycling by cornmercial establishments. The city will also consider establishing a minimum recycling for construction projects. According to th (FDEP), up to 44 percent of construction and den require proof of compliance from the contractor as, � ction and demolition waste lorida Department of Environmental Protection tion waste is recyclable. This mandate would of the building perm 5. Launch pilot commercial and residential food compostin The city will consider developing a pilot comp� demonstrate the viability of a citywide progr� sector, with preference for high volume ger restaurants for on-site or collection comK challenges, benefits, and costs` will be tracke environmental and social benefits outweig neighborhoods in the residential sector: �sting program to` m. The pilot prog erato`rs of food v osting programs. d and monitored. � the costs, the ams. rocess. ivert food scraps from the landfill and im will initially target the commercial �ste including hospitals, schools, and Information on participation rates, Given that the program's economic, stu,dy may be expanded to select 6. Organize an annual "Trash #o Treasure" event to encourage recycling or swapping of reusable goods. Similar to websites like FreeCycle and' Craigslist that provide a network to give away or exchange used goods, the;city will consider organizing an annual community event for swapping reusable goods. The event, like the Clearwater Community Swap;held in downtown in 2010, would serve to divert reusable goods from the solid waste stream and could be combined with an educational and awareness campaign on waste management. 7. Develop a munici tion policy. The city offers recycling at many of its facilities and is in the process of moving to paperless (i.e. electronic) systems in some departments. The city's next step will be to adopt a formal waste reduction policy and goals that address recycling, green procurement, and printing practices. Also, standards for events held on municipal sites could be developed to reduce waste generation and increase recycling by thousands of event goers in Clearwater each year. The waste management strategies will provide residents and businesses with more options to divert their waste away from traditional solid waste facilities. Short term strategies will expand the current recycling program with minimal staffing hours. Medium and long term strategies require more staff 37 Item # 2 Attachment number 2 Page 38 of 49 resources but will establish policies and introduce new programs that will result in a three-fold increase in the city's recycling rate and reduce the cost of solid waste services to the majority of residents and businesses in the long term. Given the decreasing trend in solid waste disposal in Clearwater over the last 5 years, it was assumed that solid waste tonnage would remain close to baseline levels even as population increases into the future. � � �� —� � �� 2 -40,000 25 3 0 N/A 6 250 25 2. The strategy will require 195 hours in existing staff time per efforts to increase participation in the yard waste;program. waste per year from Pinellas County solid waste facilities. approximately $5 less per ton than disposal fees results in overall cost savings to the city. 3. The city will expand the amount of materials col]ec diverting an additional 2,000 tons from Pinellas Co that the cost,to collect the additional materials will value of the materials. 6. It is expected that the event will divert 150 tons of � through,,,recycling and reusing goods. Limited stafi market and coordinate the e�ent. 25 '' 8,000 385 N/A 2,000 655 25 ..' 150 134 ar to increase marketing and outreach "he;goal is to divert 8,000 tons of yard fhe cost of composting yard waste is s County solid waste facilities, which �d (e.g., cardboard and plastics) with the goal of nty solid waste facilities. The strategy assumes be offset by recovered income from the market lastics from Pinellas County solid waste facilities time (39 hours) and materials will be needed to 38 Item # 2 Attachment number 2 Page 39 of 49 �� 1. The strategy requires 487.5 in existing staff time during the first year to determine program structure and financial viability. If feasible, startup costs will be necessary to design, develop, and market program and purchase different size containers. Program will result in a 16-17 percent reduction in disposal by weight, 6 percent increase in recycling, and $500,000 in annual cost savings from reduction in tipping fees. A percentage of savings will be offset through increased recycling program costs. Ongoing operating costs of new program will be the same or less than non-Pay-As-You- Throw-Programs. 7. A baseline of waste and recycling was not available from city activities to estimate the program's actual emission reduction potential.. The program and policies will aim to reduce municipal waste by 50 percent. To execute the strategy, the city will need 195 hours of existing staff time to design and administer the program. $10,000 will be used to start up ;the program and purchase signage, recycling bins, and other materials. � � �� ...�...�.�..��.....� ..............:��. 4 5 4. If approved and enacted, the c ordinance is assumed to diver One additional full time empl be paid for by solid waste fees 5. The strategy will cost the city to design and implement the of food scraps from PineUas C� N/A 1,950 15 12,000 1,849 1 975' '2 1,000 98 �inance would require increased service to commercial facilities. The an additional 12,000 tons from Pinellas County solid waste facilities. �ee would be required to meet the additional demand, which would ollected from commercial customers. 50,000 after tipping fee savings and 975 hours in existing staff time lot composting project. The program will strive to divert 1,000 tons intv solid waste facilities. 39 Item # 2 Attachment number 2 Page 40 of 49 i ; ' '� � � '� � ' , 1 � �� l� � � � � , ic �iju t (YII A sustainable community provides healthy food for its people. The quality of food, health, and the natural environment are interconnected. Strategies to make food healthier and food production more energy-efficient are critical elements of Clearwater Greenprint. The availability of healthy foods directly influences what people eat and therefore their physical well-being. Local foods are generally fresher than foods transported long distances. Most locally-produced food also uses fewer toxic chemicals, which can impact community health and the natural environment, Consuming locally-grown foods is an important strategy to reduce greenhouse gases. Scientists have shown that approximately one-third of all greenhouse gas emissions come from the inputs, byproducts, and energy used in food production. Food transport consumes approximately 22 percent of the total energy used to get food from farm to market. Household storage and`preparation of food consumes approximately 30 percent of the total energy used for the food supply. Local foods are transported shorter distances from farm to consumer tables, ensuring fresher foods while reducing greenhouse gas emissions. Local foods also tend to be less processed and require less refrigeration, which also reduces greenhouse gas emissions. Most municipal codes for urban areas do not addres� cultivating, processing and distributing food in or aro envisioned that these kinds of activities were necess, growing awareness of the direct and indirect costs of many communities to add provisions to their code Clearwater should consider local food production as! sustainability. In spite of its urban character, #h� production: Most land can suppc horizontal or vertical arrangemen public and private), enough fruits 15 percent of all residential lots would be available for foo,d proc difficult to see how approximatel World War II were from victorv'Ea activities nd a city u iat sup activity ssociated with urban agriculture (i.e., As codes were developed, it was not rban environment. However, there is ced in`distance places which has lead �ort- a sustainable local food supply. that is integral to overall community �re is potential in Clearwater for urban agriculture and increased food irt some kind of food cultivation, whether in or above ground or in ;s. On the approximated 1,500 acres of vacant land in Clearwater (both and vegetables could be grown to feed 12,000 people. Additionally, if were devoted to kitchen gardens, an additional 1,400 acres of land luction to feed 11,200 more people. From these examples, it is not �r 40 percent of the fruits and vegetables produced in the U.S. during rdens. While younger generations have grown up without great awareness of where their food comes from, there are many people in Clearwater that have substantial knowledge about small-scale food production that could provide guidance for community gardening. This presents a significant opportunity for learning, experimenting, and knowledge sharing within the community and even bridging cultural and generational divides. In its efforts to be a sustainable community and increase the local food supply, the city can explore the various methods of urban agriculture such as hydroponics, aquaculture, aquaponics, and rooftop 40 Item # 2 Attachment number 2 Page 41 of 49 growing to discover which are best suited to local conditions and preferences. There may be interest in community supported agriculture like the Gateway Organic Farm in Pinellas Park where members participate in growing food and share in the harvest. By creating a supportive environment for urban agriculture in its many forms, the City will facilitate the delivery of a valuable and unique set of services and products, create economic activity, and strengthen its sustainable community image and brand. • Enable and encourage urban agricultural initiatives, project • Identify areas with potential for food production. • Encourage citizens to grow their own food and ensu • Create markets and incentives to buy local 1. Create a task force (e.g., Urban Agricultu methods to advance local food production. A new task force organized and facilitai recommendations for expanding local foo� non-profits, ministries, neighborhood a e they h ucts. k ForcE programs. ss to locally sourced food. to recommend< and implement the city will assist in developing and implementing iction. The task force will develop partnerships among ion production and commerce, funding opportunities, and opportunities for grant funding'for planning and projec Planning Grant Program is an example of a fund;ing planning. This and other opportunities for fundinE v community organizations, as appropriate. bolster awareness and use of existing initii will also work with the city and other, gove local food ,production and expand enabl Development Code. 2. Identify foods and other agricultural p task that rnment ing pol id, private interests to increase local food �ooling, of resources. Partnerships will increase start-up activities. The USDA Community Food rogram which can be used for food systems II be monitored and pursued by the city and �ce could create an educational campaign to omote local food consumption. The task force ies to remove regulatory and other barriers to in the Comprehensive Plan and Community ucts that are produced locally. The task force should define what is "local" in the context of food production and the community's needs and develop a"foodshed" program in collaboration with regional partners to increase the availability of local foods. A"Buy Fresh Buy Local" campaign will serve as a model program for strengthening local and regional'markets. The program would create multiple food growing, processing, storing, and selling opportunities, increase awareness, and provide linkages between farmers, consumers and organizations. 3. Identify spaces throughout Clearwater where food production would be viable and amend the Community Development Code to support food production activities. The city will conduct an inventory of public and semi-public lands that would be suitable for food production for the purpose of identifying sites for food production pilot projects. The city will amend the Community Development Code to allow and support community gardens and other forms of urban 41 Item # 2 Attachment number 2 Page 42 of 49 agriculture. Amendments will address hydroponics or other food production facilities on existing and new buildings. Flat roofs in certain circumstances provide an opportunity for growing food. Enabling and promoting local food production in Clearwater will raise awareness of sustainability and food security issue. While there are production and distribution energy savings benefits to producing food locally, these savings are not considered attributable to local activity. The local scale of analysis for the Greenprint does not include these benefits. S� �� .......�...��.....� ...............�� 1 2 3 1. The cost and staff h; materials. 2. The staff time is to ma 3. The : 2,500 0.000 include running the 1 the effort'and vet find �' documentati 1 390 4 97.5 1.5 1 .5 oping education and outreach with the task force. f the land inventory. 42 Item # 2 Attachment number 2 Page 43 of 49 � � � � .�s � '� 1 �s 1 � � �s �, a ` �s � , r . 1 �. , ic �iju t (YII One of the most significant barriers to the community embracing and implementing Clearwater Greenprint is not money, time or energy. It is a lack of knowledge and understanding of how our choices today affect the natural environment, economy and overall quality of life now and in the future. While the average person has an ever increasing amount of information available to them on the topic of sustainability, the exposure has not resulted in enormous structural changes in our economy and everyday behaviors. One issue is that structural change takes-time to occur. With education and understanding of what is at stake, most people will embrace conservation, efficiency, and environmental stewardship and make those a conscious component of their day-to-day living. However, in order to affect the amount of change necessary to reduce greenhouse gases significantly in the short run, there is a need to catalyze that process with compelling and useful information tailored to the Clearwater community and the Clearwater Greenprint strategies. A large percentage of the population will have to be aware of the choices available to live more efficiently and sustainably and then be able act upon those choices. Many choices will require'investment of time and money so the information presented must demonstrate to residents and business owners the expected returns on investment from making those choices. By focusing on education an+ the information needed; to ising awareness, community members of all ages can be provided with residential and business communit operations more efficient. Clearw sustainability issues facing the com incorporate Clearwater Greenprint creating opportunities to encours sustainable community. The city a encourage environmentally res� Opportunities for education and a4 include neighborhood associatior agencies. inge. Through education and working in partnerships with the ie city can help to replicate what it has done in making municipal � Greenprint 'itself is a vehicle to illuminate the most pressing �ity,as well as the most effective responses available. The city can �tegies and initiati�es into its ongoing communications activities, responsibility and 'foster participation in making Clearwater a �y offers programs to educate residents and business owners to ible behavior such as recycling and water conservation. ness can be realized by different groups working together. These organizations, schools, businesses, utilities, and government • Educate the Clearwater community on current environmental conditions and the "triple bottom line" value of sustainability. • Educate children about sustainability. • Provide opportunities for hands-on experience among people of all ages. • Provide clear, concise, credible, and compelling information on sustainability in a wide variety of venues and formats. 43 Item # 2 Attachment number 2 Page 44 of 49 1. The city will identify and meet training and educational needs within each Clearwater Greenprint topic area, recognizing synergistic partnership opportunities. Each topic area includes some aspect of outreach, education, awareness, or partnership development. Some areas such as waste management and water resource conservation have been communicated consistently to the community over many years. Other topic areas have not yet received much attention and will need to be communicated effectively to citizens. There will be significant need for ongoing education and awareness on all Clearwater Greenprint topics, with a link to how each relates to the overall greenhouse gas reduction strategy. Existing forums can be used to convey sustainability information, including community events, neighborhood meetings, and Clearwater's Citizen's Academy. The city, along with individuals or community groups, can through print media and community-based websites. Shc frequent accessible information on sustainability will he and how they relate to more global concerns. The city will conduct neighborhood outreach and info Clearwater households in green initiatives and sustaina information for residents to educate them on available effective way to promote action through education is to i steps that individuals can take and explain how they,tra benefits individually and citywide. The city will create a" menu of options with measurable outcomes to empo reducing the community's carbon footprint. This check pledge, which will enable residents and businesses to i understand the benefits of specific responses. 2. Continue to conduct community outreach sustainabi`litv initiatives;and best practices. A successful education initiative committee` coordinated with th teachers, parents, and educatior into current school programs, � organize an annual sustainability integrating sustainability and rel sustainability among local educai rticipate;in public education and inspiration articles in newspapers and newsletters with build greater understanding of local issues rmational ,campaigns to educate and involve ble best' practices, and will develop targeted programs, initiatives, and best practices. An dentify and make guidance available on simple nslate to environmental, economic, and social savings challenge" checklist that will provide a wer individual households to do their part in list also 'ihas the potential to be turned into a dentify strategies that work for them and to d education campaigns that promote must engage Clearwater youth. The city will consider facilitating a Pinellas County School Board and made up of local K-12 school I institutions to recommend effective ways to integrate sustainability �jects, and curricula. A potential initiative of this group will be to ducation conference for teachers, parents, and youth that focuses on ed topics into the classroom. The conference will raise awareness of rs and allow the community to share its successes. The city along with local businesses will consider organizing and promoting internship opportunities for students interested in sustainability. This will allow students to bring new and innovative ideas to local organizations while gaining valuable job experience. Where possible, incentives such as recognition to encourage participation in these programs will be created. The city will consider developing new events that engage the community in sustainability in fun and innovative ways. Examples include art contests, speaker and film series, and neighborhood challenges. Local businesses already have success stories with engaging children around sustainability topics (e.g., decorating bags on Earth Day). 44 Item # 2 Attachment number 2 Page 45 of 49 3. Continue to highlight the city's green initiatives and report the associated benefits. Tracking the success of existing and new green initiatives is a vitally important component of Clearwater Greenprint implementation. The city will design a framework with standard metrics to facilitate data collection, analysis, and reporting of various performance metrics for the different initiatives. While greenhouse gas emissions are a large focus of Clearwater Greenprint, there are many other environmental, economic, and social metrics that can be easily collected and reported if integrated into plan implementation from the beginning. For example, a waste management initiative aimed at reducing municipal solid waste could measure reduction in tons of solid waste, citywide economic impact, job creation, greenhouse gas emission reductions, etc. The benefits, costs, and lessons learned of the various efforts would be shared with the Clearwater community as well as other local governments. 4. Educate City of Clearwater elected officials and staff' on sustainability issues and best practices. While City Council and staff have been involved in the development''of Clearwater Greenprint, the people who serve the city will change over time. To keep staff and Council members connected to Clearwater Greenprint goals, strategies, and initiatives,; as well as rapidly evolving fields of sustainability, the city will organize ongoing educational workshops and;presentations to keep decision-makers up-to- date on sustainability initiatives and opportunities. City staff will'integrate sustainable practices into daily operations and serve as ambassadors and educators about city sustainability programs and projects as they interact with the public. 5. Create and enhance web-based materials for community education and interaction on sustainability issues. The city currently maintains two Clearwater website highiights the c website educates users on greenho should combine these webpages in as a clearinghouse for the city's � information about green` efforts in consider developing a new online f about their own sustainable acfic upcoming events,; and case studie� Wiki, that allows users to easily c+ solutions. iebsites for sustainability education and outreach. The Green y's green initiatives and programs, and the Clearwater Greenprint >e gas,emissions and ways to reduce these gases citywide. The city � a single website under the Clearwater Greenprint brand to serve iline sustainab,ility outreach. While each site provides valuable ie city, they do not allow for community interaction. The city will -um that will allow community members to exchange information s, includ,ing green efforts at home, best practices in business, The city may consider launching a wiki, like the Sarasota County aborate with the city and others about sustainability issues and 45 Item # 2 Attachment number 2 Page 46 of 49 While no direct greenhouse gas benefits are directly calculated from the initiatives, the implementation of an education and awareness strategy is essential to exposing the Clearwater community to the issues and recommended strategies in the Greenprint. � � �� {�—� � �� 1 2 3 4 5 1-5. Costs include deve five-year period. Staff ti external to the city, thal n ot 25,000 0 0 0 web-based and general Clearw ited for within s 1 N/A N/A er st 97.5 97.5 97.5 195 25 25 25 25 2 als for Clearwater Greenprint over a int coordination efforts, internal and r sections. 46 Item # 2 Attachment number 2 Page 47 of 49 � 1 ' ' ' ; � ; ' �'s ; (J � ` � , � ?� ,` � ?� , ic �iju t (YII A green economy fosters businesses that help protect, restore, and enhance our natural environment. By encouraging green businesses, Clearwater's economy can thrive and prosper while achieving community goals of generating less waste and pollution, saving energy, restoring green spaces, growing food locally, and conserving water. Green businesses could include companies that develop renewable energy or alternative fuels, grow organic produce locally, or make, products from recycled materials. Traditional companies that modify their practices to be more resource efficient, such as builders who learn to use energy efficient, environmentally sustainable materials and construction practices could also meet the definition of green business. The terms "green job" and "green business" are not � have developed their own definitions for these terrr job as one that 'increases the conservation and su Floridians. This includes jobs that reduce energy usa natural resources. Green jobs should provide work offer opportunities for continued skill training and ca Opportunities for growth in to be picked up. The green economy, is proje jobs in the clean energy ecc of three years.3 Encouragir when Florida's economy ha� unemployment;rate of 12 pE econ - U.S. Depart ined by federal or state law. Some organizations For example, Workforce Florida defines a green inability of natural resources for the benefit of or lower carbon emissions, and protect Florida's friendly conditions, pay sustainable wages and It is fruit on the ground ready Secretary Steven Chu =d to grow nationally. In 2007, Florida ranked among the top 10 states for �my with over 3Q,OOO jobs and $117 million in venture capital over a span the expansion of green businesses and jobs is especially crucial at a time een struggling. According to the Bureau of Labor Statistics, Florida had an ;ent as of December 2010.4 The city has investi;gated opportunities to develop green businesses and jobs. In 2008, the Economic Development and Hous,ing Department organized a work plan for a Green Jobs Initiative. The work plan resulted in the formation of a Green Collaborative Team consisting of representatives from the city, Pinellas County Economic Development, University of Florida's Institute of Food and Agricultural Sciences (UF/IFAS), Tampa Bay' Regional Planning Council, the US Environmental Protection Agency (USEPA), Worknet Pinellas, and the development community. • Promote and support existing green businesses in Clearwater. 3http://www.pewcenteronthestates.org/uploadedFiles/wwwpewcenteronthestatesorg/Fact_Sheets/Clean_E conomy_Factsheet_Florida.pdf 4 http://www.bls.gov/lau/home.htm 47 Item # 2 Attachment number 2 Page 48 of 49 Grow the number of green jobs in Clearwater. Attract new green businesses to Clearwater and the Tampa Bay Area. 1. Establish an online database of green businesses and existing green jobs. The city will develop a database of all green businesses and the number and types of green jobs in Clearwater that meet the city's definitions of green businesses and green jobs. This data can be collected through surveys, online business searches, and phone interviews with the development community and industry organizations. Clearwater can use the business tax receipt application and renewal process to facilitate data collection. 2. Profile businesses that are taking steps to bec The city website recognizes businesses that have receiv and Environmental Design (LEED), the Florida Green'Bu Program, and the Green Restaurant Association. The C other businesses that are taking steps to become rr pursuing certifications. The profiles will highlight best social benefits of different companies' efforts. 3. Connect people in need of employment oppo In conjunction with generating greei unemployed or underemployed tc institutions and organizations (e.g., training programs in green job skills, production, and;green building. TI initiatives that are implemented in C jobs loc� these n as re re " ed green certifications fr ilding Coalition (FGBC), tk ity will develop a system iore sustainable and re� practices and the envirc to new green jobs. i Leadership in Energy Florida Green Lodging recognize and profile irce ,efficient without nental, economic and , the city can also work to connect people who may be opportunities. ' The city will partner with existing arg College and Worknet Pinellas) to offer workforce wable energy, energy efficiency, waste reduction, food will be implemented in tandem with programs and ensure that training results in job placement. 4. Partner; with local tourism businesses and agencies to develop a green guide to Clearwater businesses. Many businesses in Clearwater rely on tourism, including local hotels, restaurants, real estate rentals, tour operators, and visitor travel outlets. The city will partner with these tourism-based businesses and other local tourism agencies to create a green guide that promotes local businesses that have made a commitment to green practices. This partnership can also guide the development of a green business designation program for the hospitality industry. 5. Partner with local and regional economic development organizations to attract new green businesses to the Tampa Bay Area. Economic development plans are being developed at many levels in the Tampa Bay region, from local municipalities including the city up to regional levels like the Tampa Bay Partnership which encompasses eight counties. The city can partner with local and regional organizations and devise new strategies to attract green businesses to the area. Programs such as the Star Technology Enterprise Center, a non- profit innovation center, in Pinellas County can be used as a model to spur local economic development in the green business sector. 48 Item # 2 Attachment number 2 Page 49 of 49 The strategies under the green business and job topic areas are essential to laying the foundation for a green economy in Clearwater. The strategies can be accomplished in the short term with 585 hours of existing staff time. � � �� {�—� � �� 1 2 3 5 1. The strategy will cost the c maintain an online database 2,3 and 5: These three green bi existing staff time within greenhouse gas benefits coi such as Worknet.Pinellas ar IeveraEed to accomplish the 4 �� $25,000 and 195 h � green business an� iess, and job stratej = Economic Devel be directly calculat C�7 1 N/A 97.5 97.5 25 25 25 25 ual staff time to develop and can be"accomplished through 292.5 hours of nent and Housing Department. No direct from the initiatives. Many local organizations ter Area Convention & Visitors Bureau can be N/A 195 15 4. The strategy will require 487.5 hours of existing staff time to develop an online green guide to Clearwater. The guide will be updated on annual basis. 49 Item # 2 N � O N > � � U 0 � � � � � � :; M C C � � � C � � a � on � C -6 3 — �3 o m x � o v � u C � N . � N v i a w w a v O � � O .. � ro a w o v �n io � ; 0 � � N QC � bD U\y�l U � N � in .� � 3 �� . � O rp N � '0 w a U w �n O O O CO V1 � � n � M I� .--� � � � � � . � O � C C � p_ w w :; o � E E � w v > O O E N ro V1 > > O -p � w w v � w � p p > ro C v -p -p 0 o�n '� E C C _ � p � � -6 � oD oD � C � v C C N N � > � � en a � 0 � � � . ro ro '� on --6 -o a a � � �� .. .. m . m '� — — a — � on � � .. � � � O O O = � '� .. .. 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N N N N N N N y y y y y tp tp tp -p -p -p � � � � � . . . N N N N N tp tp N tp tp � � � � � � � N N N N v O O O � � � � � � � � � N C N 3 u, u, u, u, u, u, u, `o `o `o `o `o � �� o 0 0 0 o m m m m u, u, u, u, u, �� u, �� m � � � � � � � a a a a a � � � � � °' °' °' a` a` a` '� '� '� '� .� � � � � � � � � � � °' °' � ` °' °' � w w w w w w w��-o -o -o -o °1 -o -o -o u u u u u w w w w w w w w w;; w;; w w w w w w w w,� ,� ,� ,� ,� �� o �o �o �o 0 0 0�� w w w w w w w w w �o �o �o w �o �o �o w c�c�c�c�c�c�c��LLLL�°wwwwwc�c�c�c� c�c�c�c�c�� c��c� O O O � � n I� N a--I N I� O M CO I� 0000 �� I� N V1 V1 M lp N N lp M V1 V1 .--i � O t0 ri ri � M � M � � � � � Attachment number 4 Page 1 of 2 Clearwater Greenprint: A Community Action P/an for Sustainability March 1, 2011 Community Open House Exercise Summary of Results A Community Open House was held on March 1, 2011, for public input on Clearwater Greenprint strategies and associated comprehensive plan amendments. The event included an opportunity for structured feedback on the proposed strategies for each Clearwater Greenprint topic area. Participants were asked to identify their top three priorities within each topic area using colored dots with green indicating first priority, yellow second and blue third. Participants were also provided red dots to indicate strategies they did not support. While participants were asked to vote only once per topic area, the results show that there was some deviation from the instructions. This is evidenced in both the priority votes and the red votes. The attachment shows the strategies in ranked order by topic area. To weight the scores, green votes counted as 3, red as 2 and blue as 1. Item # 2 Attachment number 4 Page 2 of 2 Summary of March 1 Open House Results Rank based on Category Strategy Strategy Description Green Yellow Blue Red Weighted Priority Votes Transportation 3 Improved Local Transit 14 6 4 5 1 Transportation 4 Low Emission Vehicles 6 5 5 8 2 Transportation 5 Congestion Management 2 8 8 8 3 Transportation 2 Complete Streets 7 3 2 9 4 Transportation 1 Vehicle Mile Reduction 1 0 2 18 5 Total 30 22 21 48 Land Use 2 Property Revitalization 11 6 3 7 1 Land Use 4 Expand Greenspace 9 4 3 17 2 Land Use 1 Development Incentives 4 7 5 1 3 Land Use 3 Diverse Housing Options 1 6 7 3 4 Total 25 23 18 28 Energy and Buildings 1 Energy Finance Program 15 4 3 0 1 Energy and Buildings 5 Expand Natural Gas 10 2 1 2 2 Energy and Buildings 9 Energy Efficient Streetlights 6 6 1 1 3 Energy and Buildings 4 Performance Standards 6 5 1 7 4 Energy and Buildings 3 Incentives for Upgrades 4 5 4 4 5 Energy and Buildings 2 Resource Conservation Programs 5 5 0 0 6 Energy and Buildings 7 Renewable Energy Challenge 7 1 0 4 7 Energy and Buildings 10 Municipal Energy Policy 3 5 4 0 8 Energy and Buildings 6 Local Power Generation 4 4 2 5 9 Energy and Buildings 8 Renewable Energy Finance 2 5 2 0 10 Energy and Buildings 12 Municipal Performance Standard 1 4 3 4 11 Energy and Buildings 11 Municipal Energy Plan 0 1 2 2 12 Total 63 47 23 29 Waste Management 3 Expand Recycling Program 8 6 0 3 1 Waste Management 2 Yard Waste Collection 8 4 2 0 2 Waste Management 1 Pay As You Throw 8 3 1 11 3 Waste Management 4 Commercial Recycling 5 5 3 1 4 Waste Management 7 Municipal Waste Reduction 0 4 10 0 5 Waste Management 5 Composting Program 1 2 6 3 6 Waste Management 6 Reusable Goods Swap 1 2 6 0 7 Total 31 26 28 18 Food Production 3 Urban Agriculture 14 2 6 0 1 Food Production 2 Local Food Program 9 7 4 0 2 Food Production 1 Task Force 2 9 4 10 3 Total 25 18 14 10 Green Business and Jobs 1 Green Business Database 13 5 0 1 1 Green Business and Jobs 3 Green Job Development 4 7 4 8 2 Green Business and Jobs 2 Sharing Best Practices 5 1 7 1 3 Green Business and Jobs 5 Regional Partnerships 4 2 3 2 4 Green Business and Jobs 4 Green Guide 0 3 6 0 5 Total 26 18 20 12 Water Resources 3 Low Impact Development 14 8 5 2 1 Water Resources 2 Water Wise Landscapes 10 10 3 0 2 Water Resources 1 Water Conservation 2 4 12 3 3 Total 26 22 20 5 Education and Awareness 2 Community Outreach 12 4 5 13 1 Education and Awareness 1 Community Education 2 13 3 5 2 Education and Awareness 4 Municipal Staff Education 6 5 4 8 3 Education and Awareness 5 Interactive Website 7 3 3 1 4 Education and Awareness 3 Green Initiative Reporting 0 2 6 2 5 Total 27 27 21 29 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Presentation of the City's Annual Financial Report SUMMARY: Meeting Date:4/18/2011 The City's external auditors, Mayer Hoffman McCann P.C., will present the results of the City's fisca12010 audit and the fisca12010 Comprehensive Annual Financial Report (CAFR) to the City Council. Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 3 Attachment number 1 Page 1 of 5 , r , ,��'� � �� s�f . _ $��. �,lfl wJB iU'., .— ,nr.. � f..r� �� 1n�9�:�r�nca�r�l �W��"�'"� �'irr�i ' f;�� ::ii� � . ' ,.?-1 13577 Feather Sound Drive, `auiEsa ��0 Clearwater, FL 33762 Phone: 727.57?.1400 '�':1�. � �� ` �, i �I�"��0 Fax: 727.571.1y:!:33 �r��.r��v.mhm-pc.corn March 30, 20] l Honorable Mayor and City Councilmembers Ciry of Clearwater, Florida: We have audited the financial statements of tl�e governmenta] activities, tl�e business-type activities, each major fund, and the aggregate remaining fund information of the City of Clearwater, Florida ("the Ciry") for the year ended September 30, 2010. We have also audited the financial statements of each of the Ciry's non-major governmental, non-major enterprise, internal service, and fiduciary funds as of and for the year ended September 30, 2010. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government A�diting Standards, OMB Circular A-133, and Chapter 10.550, Rules of the Auditor General, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated October 28, 2010. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findin� Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Ciry are described in Note I to t11e financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended September 30, 2010. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of tl�eir significance to the financial statements and because of the possibility that future events affecting them anay differ significantly from those expected. The most sensitive estimates affecting the Ciry's financial statements were: ➢ Management's estimate of the self insurance claims payable is based on an actuarial estimate of the reserve for self insurance claims. We evaluated the key factors and assumptions used by tl�e actuary to develop the estimate of the self insurance claims payable in determining that it is reasonable in relation to the financial statements taken as a whole. Item # 3 Attachment number 1 Page 2 of 5 City of Clearwater, FL Page 2 of 5 March 30, 20] 1 ➢ Management's estimate of the other post employment benefits payable (OPEB) is based on an actuarial estimate of tl�e net OPEB obligation, annual required contribution, and actuarial accrued liability. We evaluated the key factors and assumptions used to develop the estimate of the net OPEB obligation, annual required contribution, and actuarial accrued liability in determining tl�at it is reasonable in relation to the financial statements taken as a whole. ➢ Management's estimate of the depreciation is based on the amortization of the asset's value over the assets estimated useful life. We evaluated the key factors and assumptions used to develop the estimate of depreciation in determining that it is reasonable in relation to the financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were: ➢ The disclosure of the net pension asset in Note IV—D-1 to the financial statements is derived from an actuarial estimate of the employees' pension plan funding requirements in the future and the invested p]an assets that will be used to pay those requirements. ➢ The disclosure of the pollution remediation obligation in Note IV-G to the financial statements is the City's estimate of future payments to remediate contaminated sites and is based on the City's analysis of potentially contaminated sites within the City and the City's obligation for an}! related clean-up activities. Difficulties Encounlered in Perforr��ing lhe Audit We encountered no significant difficulties in dealing with management ii� performing and completing our aud it. Corrected and Unco��rected Misstatements Professional standards require us to accu�nulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. The attached schedule summarizes uncorrected misstatements of the financial stateinents. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements as a wl�ole. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole. Disugreements tivith Managentent For purposes of this letter, pi•ofessional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whetl�er or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. We are pleased to report that no such disagreements arose during the course of our audit. Item # 3 Attachment number 1 Page 3 of 5 City of Clearwater, FL Page 3 of 5 March 30, 20l 1 Management Representations We have requested certain representations from management that are included in the management representation letter dated March 30, 20] 1. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a"second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit's financial statements or a determination of the type of auditors' opinion that may be expressed on those statements, our professiona] standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management eacl� year prior to retention as tl�e governmental unit's auditors. However, these discussions occurred in the norma] course of our professional relationship and our responses were not a condition to our retention. We have communicated to management certain recommendations for strengthening internal control. These were communicated in the management letter dated March 30; 201 1. This information is intended solely for the use of the Honorable Mayor, City Council, the City Manager, and management of the City and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours, `�'� �� J� ��, ,�� . March 30, 20 ] ] Clearwater, Florida Item # 3 City of Clearwater, FL Page 4 of 5 March 30, 2011 The City of Clearwater, Florida Summary of pnssed adjusiments PJE Account Descri #1 Rent Revenue Net Assets ame Debit Credit ] 9, l 74 - - 19,174 l 9, ] 74 19,174 Opinion Unit Fund 402 Airpark Attachment number 1 Page 4 of 5 Prior Period Adjustment--To properly record 12th month of Clearwater Airpark rent revenue in FY09 tl�at was actually recorded in FY10. This error was caused by a dispute between the City and FBO operator regarding Stormwater fees. The operator withheld payment of one month's rent in FY09--dispute was subsequently resolved and amount was paid in FY10. PJE Account Descri #2 Interest lncome Fund Balance Interest lncome Fund Balance ame Debit Credit 76,184 - - 76, ] 84 - 76,184 76, l 84 - 152,368 152,368 Opinion Unit Fund 181 Special Projec Fund l91 SHIP Prior Period Adjustment--To properly record interest earnings in Fund 683 (HOME Loan Fund--which rolls up into Fund 181-Special Projects Fund for CAFR presentation). In FY09, $76,184 was received on loan funds for the HOME program, but was incorrectly recorded in the Fui�d 19l (SHIP). This mistake was discovered during the current year by the City and an entry was made to decrease interest income in the SHIP fund for current year and increase income in the NOME fund to move the interest earnings over to the proper fund. �y t'� ly�t n 1 �} �� 4uli fi ll 11 �_ �� - �� j � r i 4f�A< < iii{�� F ri � '�i �( F �r t r „\ it� �' 1�� t � �, i-�. }r 7'{� 7 � A j(jxil .$ ��i u `� l,i tti � �� y � � {', �i� ��< <'f x„ s `;7��;1� ,V, �„ t� � 0 , ",'S�i39r Y ,� i . d� ,� ,..t i � � ti� � i��tti t��1 it vL��? _ �+�Pli b.,z, ,,U., i- __, .,_ 'aa"' a.� � ,a, . , a, � � )� r „a . � r �-:.�, - i,r �� ,�„� �.�uF�;• t21i, � ��.�t� PJE Account Description/Name Debit Credit Opinion Unit #3 Capital Assets - 12J,323 Fund 42l Accumulated Depreciation 90,961 - Water/Sewer Loss on DisposaV of Asset 30,362 - 12�,323 121,323 To record disposals and related accumulated depreciation of capital assets in the correct fiscal year. Several items had been recorded in FY] 1 instead of FY10. Item # 3 City of Clearwater; FL Page 5 of 5 March 30, 201 1 PJE Account Description/Name #4 Capital Assets Accumulated Depreciation Capita] Assets Accumulated Depreciation Expense Interfund Transfer Debit Credit - 69,940 69,940 - 15,287 - - 1,197 - 9,300 - 4,790 85,227 85,227 Opinion Unit Fund 423 Gas Utility Attachment number 1 Page 5 of 5 To record disposals, additions, transfers (Fujitsu scanner) and related accumulated depreciation of capital assets in the correct fiscal year. Severa] items had been recorded in FY11 instead of FY10. fl� na,..'. ��}�,,'7 �'Stn ll`i( i i, t � ,'t,. ��1 i G j � � ��i'f "i��i,{i�ti� � }��Vx��{ ,�t�. x 1 1 3 r� � ti { 1 a P� 1Y G li�(u ,- ra t �i. (��,aw�, R . � r, � , � , , � . a, „ �,.? .. . . , 4 h.= � , , ,�, , a, i ., ,f,� - , , r„ 1; ��i�e�. . .�S,u��.wi �a4n.9,.H" �u.�,.�u"�aw3.aur �7�3.�. ��,- PJE Account Description/Name Debit Credit Opinion Unit #5 Capital Assets 13,225 - Fund 435 Accumulated Depreciation - 9,440 Parking Net Assets - 3,785 13,225 13,225 To properly record transfer of Waverunners from Fund 901 (GFAAG) to Fund 435 (Parking) in the prior year. (Transfer was made in FY09 on detailed capita] asset schedule, but was not transferred in the eeneral ledger until FY10.) 4a�� iv 1}� ��a t?� r{ _ i i, �, n "� 4„' i ��, }�� I it -'i � t rl ti ti) sl � ,y rs{�t ji� �t�a�r ��f w� ti ;,' ,'�- ,; "�� tt s �t ! �-._ fP 3� s � s �,�IPi� t� � I1 t ` � � r i �i' � { T i �4 i�r!, !.�1l�� S „�n � a m}�4a � .,.. e sY .�)' .�� .., , . . ,,..�.y „ , , f� �, ,.o , ' � .. � ... ..�. � , � . `�.t w„ ! �,.0 s _1.,�,t ,� �'� ,.t i... . ia��z. < i� .�r{ ,'� �. ,F. « . PJE Account DescriptioniName Debit Credit Opinion Unit #6 Capital Assets - 17,961 Fund 555 Accumulated Qepreciation 3,542 - Admia� Svcs Interfund Transfer 14,369 - 17,961 17,961 To properly record Fujitsu scan��ers transfera�ed to funds 423, 424 and 421 in FY10, but not recorded in the general ledger until FY] 1. �U�j�_�''")t�1�ti3 t� �� 1 3 1 r-,m:' � 4S'�r}. � i�ii �Y� eart :yr I�� t�tit;� tJal��j s >�a sN�Siyll��i ,��r.� � w,��„�. ��ti �,14 ,1 ., iA � r�t....,. ,�;;ta�.�.. � f . r,:,, ,,.,, i.. . asn � ., n?,d, �, ,. , � , �u�� , . . ,.� , ��.i, „�d t. � , ��e�..r., _,. ,.1-.- i.,�n�4 ��k\.�:��sm � �i��a t PJE Account DescriptioniName Debit Credit Opinioo Unit #7 Capital Assets - 17,534 Fund 566 Accumu�ated Depreciation ] 2,274 - Garage Loss on Disposal of Asset 5,260 - Cash 17,534 ] 7,534 To record disposal of Gasboy CFN Islander and the related accumulated depreciation and loss on disposal of asset in the correct fiscal year. The item was recorded as a disposa] in FY11 instead of FY ] 0. ; t j_ , �. p �. � 5:��a� t ,��3.;'nv . , , ,� „';�. , � -� , .,, . . "; , ;' , � ,. ., � . ,r,ei,,t r•i . �'�,�C,. � �, �I� Item # 3 ,� <�� ,._ � � � �� {+� , „�, rr �„�',� � • � �� Attachment number 2 Page 2 of 181 City of Clearwater, Florida Comprehensive Annual Financial Report for Fiscal Year Ended September 30, 2010 Frank V. Hibbard Mayor George N. Cretekos John P. Doran Paul E Gibson Bill Jonson Councilmember Councilmember Councilmember Councilmember William B. Horne II City Manager Brian Jay Ravins Finance Director Prepared by: City of Clearwater Finance Department Item # 3 � Attachment number 2 Page 3 of 181 This Page Intentionally Left Blank Item # 3 ii Attachment number 2 Page 4 of 181 City of Clearwater, Florida Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2010 TABLE OF CONTENTS INTRODUCTORY SECTION: Title Page and List of Elected and Appointed Officials .................. Letter of Transmittal ....................................................................... Certificate of Achievement for Excellence in Financial Reporting. Organizational Chart ...................................................................... FINANCIAL SECTION: IndependentAuditors' Report ..................................................................................................................... Management's Discussion and Analysis .................................................................................................... Basic Financial Statements: Government-wide Financial Statements: Statementof Net Assets .................................................................................................................... Statementof Activities ........................................................................................................................ Fund Financial Statements: Balance Sheet — Governmental Funds ............................................................................................ Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets ...... Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds.. Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .................................................................. Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Non-GAAP Basis) — General Fund .............................................................. Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (GAAP Basis) — Special Development Fund ................................................. Statement of Net Assets — Proprietary Funds .................................................................................. Statement of Revenues, Expenses, and Changes in Fund Net Assets — Proprietary Funds......... Statement of Cash Flows — Proprietary Funds ................................................................................ Statement of Fiduciary Net Assets — Fiduciary Funds ..................................................................... Statement of Changes in Fiduciary Net Assets - Fiduciary Funds .................................................. Notes to the Basic Financial Statements .............................................................................................. Required Supplementary Information - Pension Trust Funds: Schedules of Funding Progress ........................................................................................................... Schedules of Employer Contributions .................................................................................................. Notes to Schedules of Required Pension Supplementary Information ............................................... Required Supplementary Information — Other Post-Employment Benefits: Schedule of Funding Progress ............................................................................................................. Combining and Individual Fund Statements and Schedules: Combining Balance Sheet — Nonmajor Governmental Funds ............................................................ Combining Statement of Revenues, Expenditures and Changes in Fund Balances — Nonmajor Governmental Funds ........................................................................................................ Schedule of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual (GAAP Basis) — Community Redevelopment Agency Special Revenue Fund . Combining Statement of Net Assets — Nonmajor Enterprise Funds .................................................. Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - Nonmajor Enterprise Funds ............................................................................................................... Combining Statement of Cash Flows - Nonmajor Enterprise Funds .................................................. Combining Statement of Net Assets — Internal Service Funds ........................................................... Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets - InternalService Funds ....................................................................................................................... Combining Statement of Cash Flows — Internal Service Funds ......................................................... ... i .vii . xi .xii ..... 3 ...18 ...19 ...20 ... 21 ... 22 ... 23 ... 24 25 26 30 34 38 39 40 .80 .81 .82 .83 .88 .90 .93 .96 .98 100 106 107 108 Item # 3 iii Attachment number 2 Page 5 of 181 This Page Intentionally Left Blank Item # 3 iv Attachment number 2 Page 6 of 181 City of Clearwater, Florida Comprehensive Annual Financial Report For the Fiscal Year Ended September 30, 2010 TABLE OF CONTENTS (Continued) Combining Statement of Fiduciary Net Assets — Fiduciary Funds ............................................................ Combining Statement of Changes in Fiduciary Net Assets — Fiduciary Funds ......................................... Statement of Changes in Assets and Liabilities — Treasurer's Escrow Agency Fund ............................... Supplementary Information: Continuing Disclosure — Gas System Revenue Bonds, Series 2004, 2005, and 2007 ............................. Continuing Disclosure — Water & Sewer Revenue Bonds, Series 2002, 2003, 2006, 2009A and 2009B Continuing Disclosure — Stormwater System Revenue Bonds, Series 2002, 2004, and 2005 ................. Continuing Disclosure — Improvement Revenue Bonds, Series 2001 ...................................................... FireServices Program ................................................................................................................................ STATISTICAL SECTION: Schedule 1 Schedule 2 Schedule 2a Schedule 3 Schedule 4 Schedule 5 Schedule 6 Schedule 7 Schedule 8a Schedule 8b Schedule 9 Schedule 10 Schedule 11 Schedule 12 Schedule 13 Schedule 14 Schedule 15 Schedule 16 Schedule 17 Schedule 18 Introd uction ...................................................................................................... Net Assets by Component .............................................................................. Changes in Net Assets .................................................................................... Program Revenues by Function/Program ...................................................... Fund Balances of Governmental Funds ......................................................... Changes in Fund Balances of Governmental Funds ...................................... Assessed Value and Estimated Actual Value of Taxable Property .............. Direct and Overlapping Property Tax Rates ................................................... Property Tax Levies and Collections .............................................................. Principal Real Property Taxpayers .................................................................. Principal Personal Property Taxpayers ........................................................... Ratios of Outstanding Debt by Type ............................................................... Ratios of General Bonded Debt Outstanding ................................................. Direct and Overlapping Governmental Activities Debt ................................... Legal Debt Margin Information ........................................................................ Pledged-Revenue Coverage ........................................................................... Demographic and Economic Statistics ........................................................... PrincipalEmployers ......................................................................................... Full-time Equivalent City Government Employees by Function/Program ...... Operating Indicators by Function/Program ..................................................... Capital Asset Statistics by Function/Program ................................................. SINGLE AUDIT / GRANTS COMPLIANCE SECTION: Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government AuditingStandards ................................................................................................................. Report on Compliance With Requirements Applicable to Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance in Accordance With OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General . .............................. Schedule of Expenditures of Federal Awards and State Financial Assistance Projects ................... Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects ..... Schedule of Findings and Questioned Costs ...................................................................................... ManagementLetter .............................................................................................................................. ......112 ......113 ......114 116 121 124 125 126 127 129 130 133 134 135 136 137 138 139 140 141 142 143 144 145 147 148 149 150 151 155 157 159 162 163 165 Item # 3 v Attachment number 2 Page 7 of 181 This Page Intentionally Left Blank Item # 3 vi a%�'�A�j � `�'�;- �, �. �:?� - : .:-,- . h ,��'x' •_','-:'?`;'.r�— ti.�. � - � ^= :�; .��- � , .: ;_ : . a�, F.T_' ... . _ ,-� '• `.�`' ��, � `^�•-T��VF ��^��,^�S '"; +T!Q �„� �_ -; ,. �'•r'.�>r;p� CtTY 1�A1`lnf ER M�reh 30, 20� 1 Attachment number 2 Page 8 of 181 � �TY O F � LEAR�WA.TER PO.CI' OFF]CP. BnX `37`tS� CLFARWATERy FLOAIDA 337S�T'`#O �1TY HALL, 1 I Z SOUTii OSCEpLA AVENUE� CLEARWA'1�ER� FCORiDA 33 J�V TELE•PHOiVG {7Z� Sv2'�O'tO FAX \ J 21 � 562�0�� The Fionorable Mayor, Councilmernbers, and Citizens of the City af Clearwater: The �ity of Clearwater Charter {Sectian 2.41(c}3), Florida Statutes, and various covenants refating to debt and pension obligations of the City require an annual audit of the City's finar�cial statements of all funds of the City by a firm of licensed certified publiG accountants. These statemenfs must be presenEed in conformity with generally accepted accounting principles {GAAP) and audifed in accordance with generally accepted auditing standards_ Pursuant to these requirernents we hereby issue the camprehensive annual financial report of the City of Clearwater for the fiscal year ended September 3Q, 2Q10. This report consists of man�gement's representations concerning the fin�nces of the City. Consequently, management assurnes full responsibility for the cornpleteness �nd reli�bi{ity af all of the information presented in this report. To provide a reasonable basis for making these representations, management of ihe City has established a comprehensive internal control framework that is designed both to protect the governmenf's assefs frorn loss, theft, or misuse and to compile sufficieni reliable inforrnation for the preparation of the City's financial staternents in conformity with GAAP_ Because the cost of internal controls should not outweigh . their benefits, the City's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free frorn material missfatement. As managemenf, we assert that, to the best of our knawledge and belief, tFiis financial repori is complete and reliable in all materiai re$pects. Mayer Hoffman McCann P.C., a firm of licensed certified public accountants, has audited the City's financial statements. The goal of the independent audit was to pravide reasonable assurance th2t the financial statements of fhe City for fhe fiscal year ended September 30, 2{710, are free of material missfatement. The independent audit involved examinin�, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estirnates made by managerr2ent; and evaluating the overall financiai statemeni presentation. The independent auditor conclutfed that there was a reasonable basis for rendering an unqualified opinion that the City's financial statements for the ffscal year ended September 30, 2Q10, are fairly presented in cor�formity with GAAP. The independent auditor's report is presented as the first component of fhe financial section of the reporf. The independent audit of the financial statements af the City was part of a broader, federally rnandafed "Singfe Audi�' designed to meet the special needs of federal and state grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and cornpliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal and state awards. 7hese reports are in fhe Single Audit section of this report. � Item # 3 v�� EQUAL EMf'LtfyM(hT .tN7) AP(TRMATPJE Al.TI{}N EM➢LdYFA�• Attachment number 2 Page 9 of 181 GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of the Management's Discussion and Analysis report (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditors. Profile of the City of Clearwater, Florida Clearwater is located on the Pinellas Peninsula on Florida's west coast. It is directly located on the Gulf of Mexico, 20 miles west of Tampa and 20 miles north of St. Petersburg. Clearwater is the county seat of Pinellas County and one of the largest cities in the Tampa Bay area. The Clearwater area offers a semitropical climate and 28 miles of beautiful beaches. Consequently, tourism is an important component of the economy. In addition to tourism, Clearwater enjoys a diversity of manufacturing businesses, service industries, high-tech companies, and a large retirement population. The City operates under the council/manager form of government. Policymaking and legislative authority are vested in the City Council, which consists of a mayor and four members elected at large on a non-partisan basis. The City Council is responsible for adopting ordinances, adopting the budget, and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day-to-day operations of the City, and for appointing the heads of the City's departments. The City provides police and fire protection; construction and maintenance of streets, bridges, sidewalks, storm drainage, public parks, and recreation facilities; planning, zoning, subdivision, and building code regulation and enforcement; redevelopment of commercial and residential neighborhoods; supervised recreation programs; public libraries; water supply and distribution; waste water collection, treatment, and disposal; natural gas distribution; solid waste collection and recycling; stormwater management; marina, airpark, convention center, downtown boat slips, public fishing pier operations; and operation of the city-wide parking system. The annual budget serves as the foundation for the City's financial planning and control. Per the City Code of Ordinances, the City Manager is required to provide to the City Council an operating budget for the ensuing fiscal year, a capital improvement budget, and a five-year capital improvement program, along with an accompanying budget message no later than 60 days prior to the end of the fiscal year. The Council is required to hold public hearings on the budget and to adopt a final operating budget and capital improvement budget no later than September 30, the last day of the City's fiscal year. The appropriated budget is prepared by fund and by department within fund. Local Economy The local economy for the Tampa Bay metropolitan area experienced a continued economic downturn during fiscal 2010, fueled by continued declines in real estate values and area employment. The Tampa Bay metropolitan area average unemployment rate increased from 11.8 percent for the year ended September 2009 to 12.4 percent for the year ended September 2010, versus a national rate of 9.2 percent. However the City remains well-poised to take advantage of the economic recovery when it occurs, with the completion of the Beach Walk, Downtown Streetscapes, and Clearwater Harbor Marina projects expected to attract future redevelopment activity. v�� Item # 3 Attachment number 2 Page 10 of 181 Long-term Financial Planning The economic downturn has necessitated an emphasis on balancing demands for City services with significantly reduced General Fund revenues. Identifying operating efficiencies, consolidating City operations, prioritizing and/or eliminating programs and services, partnering with other governmental entities, and other cost saving initiatives have been the focal point of all City departments. A down- sizing of City services, while continuing to meet the basic needs of residents, as well as properly maintain City assets and infrastructure, is expected to be the trend for at least the next several years in light of current economic conditions and taxpayer sentiments. Relevant Financial Policies It is a policy of the City Council to maintain a General Fund reserve equal to 8-1/2% of the subsequent year's budgeted expenditures as a contingency fund to meet unanticipated financial needs. Per Council policy, funds in excess of these required reserves may be appropriated by the City Council for specific capital improvement projects or other one-time needs. It is a policy of the City Council that all enterprise fund operations shall be self-supporting. Council policy requires a review of rate schedules every five years, at a minimum, to help ensure that enterprise funds are self-supporting. Additionally, Council policy requires that unrestricted fund balances of the enterprise funds be maintained at a level equivalent to at least three months of operation and maintenance expenses. Major Initiatives Consistent with the Council policy that enterprise funds shall be self-supporting, the City closed the Harborview Convention Center during fiscal 2010, thereby eliminating the annual General Fund subsidy to the Harborview Enterprise Fund for support of convention center operations. More than $30 million of fiscal 2011 capital project expenses are budgeted to proactively support the City's five utility operations, which consist of Water and Sewer, Stormwater, Solid Waste, Recycling, and Gas Utility operations. The projects include reverse osmosis plant expansion, a groundwater replenishment facility, and an automated meter reading system for potable water and reclaimed water systems. Construction of the City's new downtown boat slips at the Clearwater Harbor Marina was completed during the current fiscal year. The operation of the boat slips will be accounted for in the Clearwater Harbor Marina enterprise fund. In December 2009, the City received statewide certification as a Green City from the Florida Green Building Coalition, recognizing efforts towards improving the City's environmental performance. To continue in this effort, during the current fiscal year the City entered into a guaranteed energy savings contract. This contract will achieve long term energy savings over a period of fifteen years via lighting, air conditioning, and other efficiency upgrades at various City locations. The first year of energy savings under the contract is estimated at almost $200,000. �X Item # 3 Attachment number 2 Page 11 of 181 Awards and Acknowledgements The Government Finance Officers Association (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its comprehensive annual financial report (CAFR) for the fiscal year ended September 30, 2009. This was the thirty-first consecutive year that the City received this prestigious award. In order to be awarded a Certificate of Achievement, the government published an easily readable and efficiently organized CAFR. This report satisfied both GAAP and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current CAFR continues to meet the Certificate of Achievement Program's requirements and we are submitting it to the GFOA to determine its eligibility for another certificate. In addition, the City received the GFOA's Distinguished Budget Presentation Award for the fiscal year 2010 Budget document, the twenty-fourth consecutive year that this award has been received. In order to qualify, the City's Budget document was judged to be proficient in several categories including as a policy document, a financial plan, an operations guide, and a communications device. We wish to thank the many members of the Citywide Annual Financial Reporting (CAFR) Team, which is composed of individuals in the Finance Department and other financial staff throughout the City, for their professionalism and dedication in producing this report. Sincere appreciation is also extended to the City's external auditors, Mayer Hoffman McCann P.C., for their advice and assistance in the preparation of this report. Finally, we would like to thank the City Council for their interest, continued support, and leadership in planning and conducting the financial operations of the City in a progressive and responsible manner. Sincerely, ,�,1=�ca�..-�. ��A�-�- -!L William B. Horne, II City Manager �,�,,,.u,� ��Rvtw— Brian Jay Ravins Finance Director X Item # 3 Certificate of Achievement for Excellence in Financial Repc�rting Presented to C�ty of Clearwater Florida For its Comprehensive Aiu�ual Financial Report for the Fiscal Year Ended September 30, 2009 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. � ..r�„ "' � President � " �� Executive Director X� Attachment number 2 Page 12 of 181 Item # 3 City Auditor Fire Department Official Records & Legislative Services Police Department Public Communications Attachment number 2 Page 13 of 181 City of Clearwater Organizational Chart Engineering Financial Services Human Resources Information Technology Library City Council City Manager Assistant City Manager X�� City Attorney Assisfant City Manager I 1 Office of Customer Management & Budget Service Parks & Economic Recreation Development & Housing Planning 8� Development Gas System Public Services Marine 8 Aviaiion Public Ulilities Solid Waste / General Support Emergency Services Management Item # 3 Attachment number 2 Page 14 of 181 �� ,�� '��rF�r� �.�`s An Independent CPA Firm E��i�� [�� E��?�` 1:��3::nr1�� 13577 Feather Sound Drive, Suite 400 Clearwater, FL 33762 Phone: 727.572.1400 � 813.879.1400 Fax: 727.571.1933 www.mhm-pc.com Independent Auditors' Report Honorable Mayor and City Councilmembers City of Clearwater, Florida: We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Clearwater, Florida (the City), as of and for the year ended September 30, 2010, which collectively comprise the City's basic financial statements as listed in the table of contents. We have also audited the financial statements of each of the City's non-major governmental, non-major enterprise, internal service and fiduciary funds presented in the accompanying combining and individual fund statements and schedules as of and for the year ended September 30, 2010, as listed in the table of contents. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and tl�e standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptro]]er General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as we11 as evaluating the overal] financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective iinancial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of September 30, 2010, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparisons for the general fund and the special development fund, for the year then ended, in conformity with accounting principles generally accepted in the United States of America. In addition, in our opinion, the financial statements referred to above present fairly, in all material respects, the respective financia] position of each of the non-major governmental, non-major enterprise, internal service and fduciary funds of the City as of September 30, 2010, and the respective changes in financial position and cash flows, where applicable, thereof for the year tlien ended, in conformity with accounting principles generally accepted in the United Sates of America. Item # 3 .. , � � ,_ . , < <, .��... < < � , : ,.� Attachment number 2 Page 15 of 181 In accordance with Government Auditing Standards, we have also issued our report dated March 30, 2011 on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3 through ] 5 and the pension and post-employment benefit disclosures on pages 80 through 83 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the metliods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's financial statements as a whole and on each of the City's non-major governmental, non-major enterprise, internal service and fiduciary funds. The introductory section, supplementary information and statistical section are presented for purposes of additional analysis and are not a required part of the financia] statements. In addition, the accompanying schedule of expenditures of federal awards and state financial assistance projects is presented for purposes of additiona] analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of State and Local Governments, and Non-Profit Organizations, and Chapter ] 0.550, Rules of the Audilor General, and is also not a required part of the basic financial statements. The schedule of expenditures of federal awards and state fnancial assistance projects, has been subjected to auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling sucl� information directly to tlle underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and, in our opinion, is fairly presented in all material respects in relation to the basic financial statements taken as a whole. The introductory and statistical sections and the supplementary information have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. � -�e �� March 30 20l 1 a�'�� , Clearwater, Florida Item # 3 � Attachment number 2 Page 16 of 181 Management's Discussion and Analysis This Management's Discussion and Analysis report provides the reader with a narrative overview and analysis of the financial activities of the City for the fiscal year ended September 30, 2010. Management's Discussion and Analysis (MD & A) should be read in conjunction with the City's Transmittal Letter, which begins on page vii of this report. Financial Highlights The City's assets exceeded its liabilities at the close of fiscal year 2010 by $728.2 million (net assets). Of this amount, $235.5 million (unrestricted net assets) may be used to meet the government's ongoing obligations to citizens and creditors. The City's total net assets increased by $21.5 million, or 3.0%, during fiscal 2010. Net assets for governmental activities increased by $5.2 million, or 1.3%, while the business-type net assets increased by $16.3 million, or 5.1 %. Significant factors contributing to the $5.2 million increase in qovernmental net assets included operating and capital grants and contributions totaling $8.9 million, offset by a$3.6 million, or 42%, decrease in investment earnings versus the prior year due to less favorable investment market conditions. The $16.3 million increase in business-tvpe net assets is primarily the result of operating revenues in excess of operating expenses for Water & Sewer Utility, Gas Utility, Solid Waste Utility, and Stormwater Utility operations. Also contributing to the increase was the receipt by the Water and Sewer Utility of $7.1 million in capital grants for reclaimed water projects, and $2.3 million in capital grants received for the Downtown Boat Slips construction project, offset by a $1.6 million, or 23%, decrease in investment earnings versus the prior year due to less favorable investment market conditions.. At September 30, 2010, the City's governmental funds reported combined ending fund balances of $111.9 million, a decrease of $1.4 million, or 1.3%, in comparison with the prior year. Of this amount, $84.1 million (or 75.2%) is available for spending at the government's discretion (unreserved fund balance). The decrease of $1.4 million in governmental fund balances is primarily the result of: a$5.6 million current year decrease in the Infrastructure Sales Tax Revenue Bonds Debt Service Fund due to a scheduled final principal payment on the related bonds and a$2.1 million decrease in fund balance for the Capital Improvement Fund due to current year project expenditures in excess of current year project funding; offset by $3.0 million contributed by the Central Insurance Fund towards the planned February 2011 redemption of the Improvement Revenue Refunding Bonds, Series 2001; a$1.7 million increase in fund balance for the General Fund primarily due to expenditure "savings" (versus budget) across all departments per an emphasis on cost reductions; and $1.7 million contributed by the Central Insurance Fund to the Special Programs Fund in the current year for the new employee health clinic, offset by $0.4 million in current year expenditures for the clinic. At September 30, 2010, unreserved fund balance for the General Fund was $22.9 million, or 21.1 % of total current year general fund expenditures. Total actual revenues for the General Fund for fiscal 2010 were $1.3 million, or 1.1 %, greater than final budgeted revenues primarily due to utility taxes, franchise fees, and charges for services that exceeded budget, as discussed in the detailed General Fund discussion included in the governmental funds financial analysis that follows. Total fiscal 2010 actual expenditures for the General Fund were less than final budgeted expenditures by $3.8 million, or 3.4%. This was due to budget savings across all City departments for fiscal 2010, including $1.2 million, or 3.1%, for Police, $0.5 million, or 3.0%, for Parks and Recreation, and $0.5 million, or 2.3%, for Fire. Finally, actual General Fund interfund transfers in were $184,000, or 1.0%, less than final budgeted interfund transfers in, while actual General Fund interfund transfers out were $255,000, or 1.3%, less than final budgeted interfund transfers out. The combined General Fund fiscal 2010 budgetary savings per above totaled $5.1 million. Item # 3 3 Attachment number 2 Page 17 of 181 Overview of the Financial Statements This discussion and analysis (MD&A) is intended to serve as an introduction to the City of Clearwater's basic financial statements. The City's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements The government-wide financial statements are the statement of net assets and the statement of activities. These statements report information about the City as a whole using accounting methods similar to those used by private- sector businesses. Emphasis is placed on the net assets of governmental activities and business-type activities, and the change in net assets. Governmental activities are principally supported by taxes and intergovernmental revenues. Governmental activities include most of the City's basic services, including police, fire, public works, parks and recreation, and general administration. Business-type activities are intended to recover all or a significant portion of their costs through user fees and charges. The City's water and sewer system, stormwater system, gas system, solid waste, recycling, marine, aviation, convention center, Clearwater Harbor Marina, and parking system operations are reported as business-type activities. • The statement of net assets presents information on all of the City's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator as to whether the financial position of the City is improving or deteriorating. Net assets are reported in three major categories: 1) invested in capital assets, net of related debt; 2) restricted; and 3) unrestricted. • The statement of activities presents information showing how the City's net assets changed as a result of the year's activities. All changes in net assets are recorded in the period in which the underlying event takes place, which may differ from the period in which cash is received or disbursed. The Statement of Activities displays the expense of the City's various programs net of related revenues, as well as a separate presentation of revenues available for general purposes. The government-wide financial statements include not only the City of Clearwater itself but also the Clearwater Redevelopment Agency (CRA). The CRA, though legally separate, is reported as part of the primary government as a blended component unit due to the City Council serving as the CRA's governing board. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The fund financial statements provide detailed information about the City's major funds — not the City as a whole. Fund accounting helps to ensure and demonstrate compliance with finance-related legal requirements. Based on restrictions on the use of monies, the City has established many funds that account for the multitude of services provided to residents. These fund financial statements focus on the City's most significant funds: governmental, proprietary, and fiduciary. Governmental funds Governmental funds are used to report most of the City's basic services. These funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. The funds focus on the inflows and outflows of current resources and the balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. Item # 3 4 Attachment number 2 Page 18 of 181 The City maintains thirteen individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General, Special Development, and Capital Improvement funds, which are considered to be major funds. Data from the other ten governmental funds are combined into a single aggregated columnar presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements in the supplementary information section of this report. Annual appropriated budgets are adopted for the General Fund, the Special Development Special Revenue Fund, and the Community Redevelopment Agency Special Revenue Fund. Budgetary comparison statements and/or schedules have been provided for these funds to demonstrate budgetary compliance. Proprietary funds The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for the fiscal activities related to water and sewer, gas, solid waste and stormwater utilities, along with recycling, marine, aviation, parking system, Harborview Convention Center, and Clearwater Harbor Marina boat slip operations. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for the City's building maintenance, custodial services, self-insurance program, risk management program, employee group insurance, vehicle acquisition and maintenance, and various support activities including data processing, legal, telecommunications, postal, and printing services. All of the City's internal service funds predominantly benefit governmental activities and consequently have been aggregated and included within governmental activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Water and Sewer Utility, Gas Utility, Solid Waste Utility, and Stormwater Utility enterprise funds, which are considered to be majorfunds of the City. The remaining six non-major enterprise funds are combined into a single aggregated presentation in the proprietary fund financial statements. Similarly, governmental activity internal service funds are aggregated into a single presentation. Individual fund data for the non-major enterprise funds and the internal service funds is provided in the form of combining statements in the supplementary information section of this report. Fiduciary funds Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of the fiduciary funds are not available to support the City's own programs. The accounting used for fiduciary funds is similar to proprietary funds. Notes to the Financial Statements The notes to the financial statements provide additional information that is essential for a full understanding of the information provided in the government-wide and fund financial statements, including the City's progress in funding its obligations to provide pension benefits and other post-employment benefits to its employees. Other Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligations to provide pension benefits and other post-employment benefits to its employees. The combining statements referred to earlier in connection with non-major governmental funds, non-major enterprise funds, and internal service funds, are presented immediately following the required supplementary information. Item # 3 5 Attachment number 2 Page 19 of 181 Government-Wide Financial Analysis The overall financial position of the City improved in both the fiscal 2010 and fiscal 2009 years. As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities by $728.2 million at the close of the fiscal year ended September 30, 2010. This represents an increase of $21.5 million from the September 30, 2009 total net assets of $706.7 million. Net assets of both the governmental and the business-type activities increased primarily due to operating and capital grants and contributions of $20.1 million, along with favorable operating results for business-type activities, partially offset by a$5.2 million, or 34%, decrease in investment earnings versus the prior year due to less favorable investment market conditions. The City reports positive balances in all three categories of net assets, both for the government as a whole as well as for its separate governmental and business-type activities, for both the current year and the prior year, as indicated in the following table: Assets Current and other assets Capital assets Total assets Liabilities Current and other liabilities Long-term debt outstanding: Due within one year Due in more than one year Total liabilities Net assets Invested in capital assets, net of related debt Restricted Unrestricted Total net assets Governmental Activities Business-type Activities 2010 2009 2010 $ 169,840,956 $ 171,382,786 $ 222,289,854 277,095,034 280,712,145 376,289,621 446,935,990 452,094,931 7,560,939 6,754,742 598,579,475 18,895,434 2009 $ 235,779,420 361,528,638 597,308,058 18,890,369 Tota I 2010 2009 $ 392,130,810 $ 407,162,206 653,384,655 642,240,783 1, 045, 515,465 26,456,373 1, 049,402, 989 25,645,111 10,925,242 17,697,486 8,248,498 7,953,042 19,173,740 25,650,528 36,441,414 40,855,580 235,195,283 250,541,848 271,636,697 291,397,428 54,927,595 65,307,808 262,339,215 277,385,259 317,266,810 342,693,067 249,042,568 240,549,768 165,704,305 158,128,827 414,746,873 398,678,595 33,684,957 42,681,351 44,332,065 41,332,593 78,017,022 84,013,944 109,280,870 103,556,004 126,203,790 120,461,379 235,484,660 224,017,383 $ 392,008,395 $ 386,787,123 $ 336,240,160 $ 319,922,799 $ 728,248,555 $ 706,709,922 A large portion of the City's net assets (57.0%) represent its investment in capital assets (e.g., land, infrastructure, land improvements, buildings, and equipment), less any related outstanding debt used to acquire those assets. The City uses these capital assets to provide services to citizens, and consequently these assets are not available for future spending. Although the City's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other resources, since the capital assets themselves will not be used to liquidate these liabilities. An additional portion of the City's net assets (10.7%) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net assets ($235.5 million or 32.3%) may be used to meet the government's ongoing obligations to citizens and creditors. There was an $8.5 million, or 3.5%, increase in invested in capital assets, net of related debt for povernmental activities versus the previous year. The increase was due to a decrease in related revenue bonds debt due to $7.5 million in scheduled bond principal payments and the early redemption of the 2008 Improvement Revenue bonds in the amount of $3.7 million. This $11.2 million reduction in capital-related revenue bonds, plus a current year $0.9 million decrease in capital lease purchase contracts, was offset by a decrease of $3.6 million in governmental capital assets for the current fiscal year. The decrease in governmental capital assets resulted from capital asset additions of $13.4 million that were more than offset by depreciation expense of $15.4 million and net capital asset retirements totaling approximately $646 Item # 3 C� Attachment number 2 Page 20 of 181 thousand. See the following discussions of capital assets and long term debt for more information on current year activity. Invested in capital assets, net of related debt for business-type activities increased by $7.6 million, or 4.8%, due to $31.3 million of capital asset additions, offset by $17.4 million in current year depreciation expense, $166 thousand in capital asset disposals, and a$7 million increase in related bond debt, net of unspent bond proceeds. The $7 million increase in related bond debt, net of unspent bond proceeds was the result of a current year $15.1 million spend-down of bond proceeds offset by scheduled principal payments. Changes in Net Assets The following table reflects the changes in net assets for the years ended September 30, 2010, and September 30, 2009: Revsr�uss Program revenues: Charges for services Operating grants and contributions Capital grants and contributions General revenues: Property taxes Sales taxes Utility taxes Othertaxes Other Total revenues F�cpenses General Government Public Safety Physical Environment Transportation Economic Environment Human Services Culture and Recreation Interest on Long-term Debt Water and Sewer Utility Gas Utility Solid Waste Utility Stormwater Utility Other Total expenses Increase in net assets before transfers Transfers Increase in net assets Net assets - beginning Net assets - ending City of Clearwater, Florida - Changes in Net Assets Primary Government Governmental Activities Business-type Activities Totals 2010 2009 2010 2009 2010 2009 $ 36,935,873 $ 38,161,263 $ 137,495,683 $ 137,555,458 $ 174,431,556 $ 175,716,721 7,560,887 8,542,267 186,649 83,139 7,747,536 8,625,406 1,315,379 3,168,601 11,060,483 2,609,441 12,375,862 5,778,042 44,040,222 46,893,141 13, 253, 393 13, 849, 909 13, 573, 548 12, 020, 599 13, 879, 951 13, 978, 792 5,143,004 8,747,924 135,702,257 145, 362,496 5,284,122 6,904,419 154,026,937 147,152,457 44,040,222 46,893,141 13, 253, 393 13, 849, 909 13, 573, 548 12, 020, 599 13, 879, 951 13, 978, 792 10,427,126 15,652,343 289,729,194 292,514,953 15,965,621 13,515,387 - - 15,965,621 13,515,387 69,456,573 64,977,624 - - 69,456,573 64,977,624 4,940,808 4,265,721 - - 4,940,808 4,265,721 13,760,461 9,594,793 - - 13,760,461 9,594,793 4,155,478 3,923,820 - - 4,155,478 3,923,820 97,549 401,615 - - 97,549 401,615 30,609,832 28,740,133 - - 30,609,832 28,740,133 1,446,021 1,849,634 - - 1,446,021 1,849,634 - - 57,228,965 54,520,158 57,228,965 54,520,158 - - 31,199,734 29,285,270 31,199,734 29,285,270 - - 15,617,918 14,801,035 15,617,918 14,801,035 - - 10,936,788 11,775,346 10,936,788 11,775,346 - - 12,774,813 13,856,476 12,774,813 13,856,476 140,432,343 127,268,727 127,758,218 124,238,285 268,190,561 251,507,012 (4,730,086) 18,093,769 26,268,719 22,914,172 21,538,633 41,007,941 9,951,358 (2,958,002) (9,951,358) 2,958,002 - - 5,221,272 15,135,767 16,317,361 25,872,174 21,538,633 41,007,941 386,787,123 371,651,356 319,922,799 294,050,625 706,709,922 665,701,981 $ 392,008,395 $ 386,787,123 $ 336,240,160 $ 319,922,799 $ 728,248,555 $ 706,709,922 7 Item # 3 Attachment number 2 Page 21 of 181 Governmental Activities Governmenta/ activities net assets increased by $5.2 million from $386.8 million as of September 30, 2009, to $392.0 million as of September 30, 2010. This increase due to governmental activities accounted for 24% of the total increase in net assets for the City, and represented a 1.3% increase in net assets for governmental activities. Key elements of the increase were operating and capital grants and contributions totaling $8.9 million. Total expenses for governmental activities increased by $13.2 million, or 10.3%, versus the prior year. This was primarily due to a$9.5 million, or 138%, increase in governmental activities pension expense due to a significant investment market downturn during calendar 2008 and the resulting impact on the City's actuarially required contribution to the Employees' Pension Plan for fiscal 2010. Total program revenues for governmental activities decreased by $4.1 million, or 8.1%, versus the prior year. This decrease was primarily due to a$0.5 million decrease in charges for services reflecting decreased County reimbursements for emergency medical services per a new reimbursement formula; a$0.5 million decrease in charges for services for County fire protection reimbursements due to a fire engine purchase in the prior year; a$1.3 million decrease in operating grants and contributions due to decreased state and county operating grants for local housing assistance grants, due to the economic downturn and resulting impact on program funding; and a$1.9 million decrease in capital grants and contributions due to a decrease in related capital project activity for the current fiscal year. Total general revenues for governmental activities decreased by $2.0 million, or 2.3%, primarily due to a$2.8 million, or 6.1%, decrease in property taxes due to decreased property values resulting from the continued economic downturn. Additionally, investment earnings for governmental activities decreased by $3.6 million, or 42%, due to less favorable market conditions. Finally, transfers for governmental activities changed from a net transfer out to business-type activities of $3.0 million in fiscal 2009 to a net transfer in from business-type activities of $10.0 million in the current year. This net change of $13 million was primarily due to a fiscal 2009 transfer out from the Central Insurance Fund to the Clearwater Harbor Marina Fund of $9.8 million for boat slip financing, and the fiscal 2010 return of $4.6 million from the Clearwater Harbor Marina Fund to the Central Insurance Fund due to current year receipt of infrastructure sales tax monies. The cost of all governmental activities this year was $140.4 million. This reflects a$13.2 million, or 10.3%, increase from the fiscal 2009 total of $127.2 million. However, as shown on the Statement of Activities, the amount that the City's taxpayers ultimately financed for these activities totaled $94.6 million, because some of the cost was paid for by those who directly benefited from the programs ($36.9 million) or by other governments and organizations that subsidized certain programs with grants and contributions ($8.9 million). This total of $94.6 million is $17.2 million more than the fiscal 2009 amount financed from general revenues. Millions $70 $60 $50 $40 $30 $20 $10 $0 Expenses and Program Revenues - Governmental Activities For the Year Ended September 30, 2010 Public Transportation Human Interest on Safety Services Long-term Debt 0 Item # 3 Revenues by Sources - Governmental Activities For the Year Ended September 30, 2010 Prop�.+„ +�.,,,� Capital grants and contributions '� % Operating grants and contributions 6% Business-type Activities Charges for services 27% Attachment number 2 Page 22 of 181 �s taxes 10% Utility taxes 10% Communications services taxes 4% )ther taxes 6% Other revenues 4% Net assets for business-type activities increased from $319.9 million for the prior year to $336.2 million. This increase totaled $16.3 million, reflecting a 5.1% increase in business-type activities net assets and 76% of the total increase in net assets for the City. Net revenue from business-type activities, before investment earnings and transfers, increased from $16.0 million for the prior year to $21.0 million for fiscal 2010. This $5.0 million, or 31 %, increase was the result of operating revenues in excess of operating expenses, along with $11.1 million in current year capital grants and contributions, offset by $11.5 million in interest expense on long term debt. Total revenues for business-type activities increased by $6.8 million, or 4.6%, to $153.9 million versus the prior year total of $147.1 million, primarily due to: the receipt of $7.1 million in capital grants received by the Water and Sewer Utility for reclaimed water projects; an increase of $2.3 million in capital grants received by the Clearwater Harbor Marina business-type activity; an increase of $1.8 million in Water and Sewer Utility operating revenues due to a 7% rate increase; an increase of $1.8 million in operating revenues for the Gas Utility primarily the result of rate increases due to increased fuel costs; an increase of $0.8 million in Stormwater Utility operating revenues due to a 6% rate increase; offset by a$4.2 million decrease in Gas Utility non-operating revenues due to a$4.1 million forward pricing agreement termination settlement received in fiscal 2009; and offset by $1.2 million decrease in Harborview Convention Center operating revenues due to the ceasing of operations in January 2010. Finally, the above increases in revenues were also offset by a$1.7 million decrease in investment earnings due to market conditions. Please refer to the discussion of proprietary funds operating results that follows for additional discussion of these revenues. Total expenses for business-type activities increased by $3.5 million, or 2.8%, from $124.2 million in fiscal 2009 to $127.7 million for fiscal 2010. A significant portion of the $3.5 million increase in expenses was attributable to increased pension costs due to calendar year 2008 pension plan investment losses and the resulting impact on required employer pension contributions. Please refer to the discussion of proprietary funds operating results that follows for additional discussion of a number of offsetting decreases and increases in specific expense categories that account for the $3.5 million current year increase. Finally, transfers for business-type activities changed from a net transfer in from governmental activities of $3.0 million in fiscal 2009 to a net transfer out to governmental activities of $10.0 million in the current year. This net change of $13 million was primarily due to a fiscal 2009 transfer in from the Central Insurance Fund to the Clearwater Harbor Marina Fund of $9.8 million for boat slip financing, and the fiscal 2010 return of $4.6 million to the Central Insurance Fund from the Clearwater Harbor Marina Fund due to receipt of infrastructure sales tax funding in the current year. Item # 3 �7 $70, 000, 000 $60, 000, 000 $50, 000, 000 $40, 000, 000 $30, 000, 000 $20, 000, 000 $10, 000, 000 $0 Attachment number 2 Page 23 of 181 Expenses and Program Revenue - Business-type Activities For the Year Ended September 30, 2010 Water and Sewer Gas Utility Solid Waste Utility Stormwater Utility Other Utility Charges for services 89.3° Revenues by Source - Business-type Activities For the Year Ended September 30, 2010 10 0.1 % Investment earnings 3.4% o Expenses ■ Revenues Capital grants and contributions 7.2 % Item # 3 Attachment number 2 Page 24 of 181 Financial Analysis of the City's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The City reports the General Fund, Special Development Fund, and Capital Improvement Fund as majorgovernmental funds. The City's governmental funds for the year ended September 30, 2010, reflect a combined fund balance of $111.9 million versus $113.4 million for the prior year, a decrease of $1.5 million. A total of $84.1 million, or 75%, represents unreserved fund balance available for spending at the government's discretion. The remainder of the fund balance is reserved to indicate that it is not available for new spending because it has already been committed: 1) to liquidate construction contracts and purchase orders of the prior period ($5.7 million); 2) to pay debt service ($1.5 million); 3) for advances due from other funds ($0.6 million); 4) for land held for resale ($2.0 million); and 5) for specific program purposes per grant restrictions and related loan agreements ($17.9 million). The General Fund is the chief operating fund of the City. At September 30, 2010, unreserved fund balance of the General Fund totaled $22.9 million, with the remainder of the $24.1 million in fund balance "reserved" to indicate it has already been committed for purchase orders of the prior period ($1.2 million). As a measure of the general fund's liquidity it is useful to compare unreserved fund balance to total fund expenditures. Unreserved fund balance represents 21.1 % of total general fund expenditures (GAAP basis before transfers) for the current fiscal year. The fund balance of the City's General Fund increased by $1.7 million during the current fiscal year versus a final budgeted decrease of $3.4 million. This $5.1 million variance from the budgeted decrease was primarily the result of total expenditures that were less than budgeted expenditures by $3.8 million, along with total revenues that were $1.3 million in excess of budgeted revenues. General Fund expenditure "savings" of $3.8 million, or 3.4%, was spread across all departments due to an emphasis on cost reductions City-wide. The General Fund revenues were greater than budgeted by $1.3 million primarily due to $352,000 surplus of utility taxes due to increased electricity usage resulting from colder than normal winter weather; a$388,000 surplus of franchise fees, also resulting from the increased electricity usage; and increased Parks and Recreation department service fees for special events. The fund balance of the Special Development Fund decreased from $11.0 million to $6.5 million, for a decrease of $4.5 million or 41.2%, during the current fiscal year versus a decrease of $0.4 million for fiscal 2009. The significant decrease in fund balance was primarily due to a$4.6 million transfer to the General Fund towards redemption in full of the City's Improvement Refunding Revenue Bonds, Series 2001. The fund balance for the Capital Improvement Fund decreased from $36.5 million to $34.4 million during the current fiscal year. This decrease of $2.1 million is primarily the result of current year capital project expenditures ($13.0 million) in excess of current year capital project funding received from other funds ($10.2 million), and grant revenues received from federal, state, and local agencies ($0.8 million). This is typical volatility for the Capital Improvement Fund due to timing differences between project funding and project spending. The fund balances for Other (non-major) Governmental Funds increased from $43.5 million to $47.0 million during the current fiscal year. This increase of $3.5 million was primarily the result of: $1.3 million of current year Special Programs special revenue fund receipts in excess of current year expenditures for the new employee health clinic; $0.7 million received by the Special Programs special revenue fund for the HOME Housing Rehabilitation Grant; $1.0 million in HOME Housing Rehabilitation Grant matching funds received from the SHIP and Pinellas County Local Housing Assistance Trust Funds, offset by corresponding transfers out of those funds; and a$7.6 million increase in the Improvement Revenue Refunding Bonds Debt Service Fund due to the current year receipt of funding for the planned fiscal 2011 redemption of the 2001 Improvement Revenue Refunding Bonds. These increases were offset by a$5.6 million decrease in fund balance for the Infrastructure Sales Tax Revenue Bonds Debt Service Fund due to a scheduled final principal payment on the related bonds. Item # 3 11 Attachment number 2 Page 25 of 181 Proprietary Funds The City's proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. The City reports the Water and Sewer Utility Fund, the Gas Utility Fund, the Solid Waste Utility Fund, and the Stormwater Utility Fund as major funds. The Water and Sewer Utility Fund realized a$5.1 million increase in net assets versus a$0.4 million increase for the prior year. Operating revenues increased by $1.8 million, or 3.3%, offset by an increase in operating expenses of $1.0 million, or 2.1%. This resulted in a net increase in operating income of $0.8 million, or 12.8%, from $5.9 million in fiscal 2009 to $6.7 million for 2010. Additionally, capital grants and contributions increased by $6.3 million, or 475%; offset by a$1.5 million, or 21.7% increase in interest expense; a$0.6 million, or 19.0% decrease in investment earnings; and a $0.4 million, or 15.6% increase in transfers out to other funds. The increase in operating revenues was the result of a 7% rate increase effective October 1, 2009, offset by decreased consumption due to the economic downturn. The increase in operating expenses was primarily an increase in personal services expenditures of $0.9 million due to increased pension costs. The increase in capital grants and contributions was primarily the result of $7.1 million in grants received for reclaimed water projects. The decrease in investment earnings was due to market conditions, while the increase in transfers out to other funds was the result of a$450 thousand transfer to the Special Programs fund for fiscal 2010 retirement incentives. The Gas Utility Fund realized a$2.0 million increase in net assets versus an $8.6 million increase for the prior year. Operating revenues increased by $1.8 million, or 5.2%, from the prior year, primarily due to increased fuel costs, offset by a$1.8 million, or 6.4%, increase in operating expenses. The increase in operating expenses was due to a$0.6 million, or 333% increase in professional services due to a City-wide energy savings project and various other projects; a$0.5 million accrual for pollution remediation; and a$0.3 million, or 6.1% increase in personal services due to increased pension costs. This resulted in virtually no change in operating income from the prior year, which remained at $5.9 million. Additionally, other non-operating revenues decreased by $4.2 million, or 92.7% from the prior year, while transfers out to other funds increased by $2.3 million, or 111.7%. The decrease in non-operating revenues was due to a prior year $4.1 million gain from the buyout of the City's rights under a gas pre-purchase agreement. The fiscal 2010 increase in transfers out to other funds was also related to the buyout of the gas pre-purchase agreement, as the Gas system paid a dividend to the General Fund on this fiscal 2009 gain during fiscal 2010 The Solid Waste Utility Fund realized a$2.3 million increase in net assets versus a$2.6 million increase for the prior year. Operating revenues increased by $558,000, or 3.2%, offset by an increase in operating expenses of $595,000, or 4.0%, resulting in a minimal $37,000 decrease in operating income from $2,567,000 in fiscal 2009 to $2,530,000 in fiscal 2010. The 3.2% increase in operating revenues was due to a 5% rate increase, offset by decreased commercial consumption due to the economic downturn. The $595,000 increase in operating expenses was primarily due to a similar increase in personal services expenses due to increased pension costs. The $2.5 million of operating income was partially offset by an $80 thousand transfer to the Special Programs Fund for the retirement incentives program. The Stormwater Utility Fund realized an increase in net assets of $4.6 million versus a prior year increase of $2.6 million. Operating revenues increased by $0.8 million, or 6.0%, due to scheduled rate increases. Additionally fiscal 2010 realized a$0.7 million, or 7.5% decrease in operating expenses, primarily attributable to a$0.9 million, or 136%, decrease in professional services resulting from the decreased project activity. Also contributing to the increase in net assets was a$0.4 million increase in non-operating revenues due to a legal settlement. Unrestricted net assets and changes in net assets of the proprietary funds for fiscal years 2010 and 2009: Fund Water and Sewer Utility Gas Utility Solid Waste Utility Stormwater Utility Otherfunds Totals Unrestricted Net Assets 2010 2009 $ 37,371,341 $ 35,382,376 22,709,440 21,937,251 19,269,262 16,981,480 20,377,571 17,464,603 21,304,268 23,853,324 $ 121,031,882 $ 115,619,034 12 Change in Net Assets 2010 2009 $ 5,128,829 $ 387,545 2,028,168 8,639,131 2,329,338 2,588,805 4,589,938 2,616,680 1,911,525 10,417,988 $ 15,987,798 $ 24,650,149 Item # 3 Attachment number 2 Page 26 of 181 General Fund Budgetary Highlights The final amended budget for General Fund expenditures reflected an increase of $2.3 million, or 2.1%, from the original budget. Key elements of this increase were as follows: $0.9 million increase in Police and $1.3 million increase in Fire budgeted expenditures due to the accounting for State tax contributions to Police and Fire Supplemental Pension Plans, which are recorded as General Fund revenues and employer contribution expenditures as recommended by the Governmental Finance Officers Association. These budgeted expenditure increases were offset by an equal increase in budgeted revenues below. Final budgeted revenues reflect a$2.3 million, or 2.1 %, increase from the original budget primarily due to the following: • $2.2 million, or 25%, increase in budgeted intergovernmental revenues from state sources to reflect state insurance tax monies received on behalf of the City's police and fire supplemental pension plans. Final budgeted "transfers in" from other funds reflect a$10.3 million, or 127%, increase from the original budget primarily due to: • A$7.6 million increase in budgeted transfers in to reflect $4.6 million from the Special Development Fund and $3.0 million from the Central Insurance Fund towards the planned February 2011 redemption of the outstanding City of Clearwater Improvement Revenue Refunding Bonds, Series 2001. • $2.3 million increase in the current year budgeted annual gas system dividend payment to the General Fund due to prior year non-operating revenue for settlement of a forward gas purchase agreement. Final budgeted "transfers out" reflect a$13.9 million, or 258%, increase from the original budget primarily due to the following transfers: $7.6 million transferred to the Improvement Revenue Refunding Bonds Debt Service Fund for the February 2011 redemption of the City of Clearwater Improvement Revenue Refunding Bonds, Series 2001; $3.9 million transferred to the Beachwalk Improvement Revenue Bonds Debt Service Fund for the fiscal 2010 redemption of the City of Clearwater Improvement Revenue Bonds, Series 2008; $1.3 million to the to the Special Programs Fund for the retirement incentives program; and $0.8 million to the Capital Improvements Fund for an energy efficiency performance project. Total actual revenues for the General Fund for fiscal 2010 were $1.2 million, or 1.1 %, greater than final budgeted revenues. Contributing to this surplus of actual revenues versus final budgeted revenues was $0.4 million, or 2.7%, surplus of utility taxes versus budgeted due to a cold winter and resulting increased electric utility usage; and $0.4 million, or 3.8%, of franchise fees in excess of final budgeted due to increased electric franchise fees from increased consumption of electricity, also a result of the relatively cold winter weather experienced in fiscal 2010. Finally, charges for services exceeded final budget by $0.3 million, or 2.4%, due to a$185,000 excess in capitalized labor charges received due to project activity, and a$135,000 excess in Parks and Recreation service fees for special events versus final budgeted. Fiscal 2010 actual expenditures for the General Fund were less than final budgeted expenditures by $3.8 million, or 3.4%. This was due to budget savings across all City departments for fiscal 2010. Capital Asset and Debt Administration Capital Assets Capital assets include land, buildings and building improvements, improvements other than buildings, machinery and equipment, and infrastructure. The infrastructure asset category includes long-lived capital assets, typically stationary in nature, such as roads, sidewalks, and bridges. At September 30, 2010, the City had investments in capital assets totaling $653,384,655 (net of accumulated depreciation). Item # 3 13 Land Buildings Improvements other than buildings Machinery and equipment I nfrastructure Construction in progress Total * Net of accumulated depreciation City of Clearwater, Florida - Capital Assets* (amounts in thousands) Governmental Activities 2010 2009 Business-type Activities Total 2010 2009 2010 2009 Attachment number 2 Page 27 of 181 $ 79,592 $ 79,291 $ 31,281 $ 31,312 $ 110,873 $ 110,603 83,437 15,029 18,673 69,894 10,470 81,943 14,130 20,680 71,159 13,509 12,649 13,309 307,424 297,288 2,665 2,772 22,271 16,848 96,086 322,453 21,338 69,894 32,741 95, 252 311,418 23,452 71,159 30,357 $ 277,095 $ 280,712 $ 376,290 $ 361,529 $ 653,385 $ 642,241 Net capital assets for the City's governmental activities decreased from $280.7 million to $277.1 million, reflecting a decrease of $3.6 million for the current fiscal year. Capital asset additions of $22.9 were offset by depreciation expense of $15.4 million and net capital asset retirements totaling approximately $11.1 million. Major fiscal 2010 governmental capital asset transactions included $1.9 million in current year capital expenditures for the new Aging Well Center, $1.2 million of capital expenditures for traffic calming projects, $0.7 million of capital expenditure for energy efficiency retrofits, $0.6 million for improvements to Carpenter Field Complex, $0.5 million in capital expenditures for infrastructure improvements to the Long Center, $0.4 million for a fire engine replacement, and $0.3 million for fire station renovations. Net capital assets for the City's business-type activities increased from $361.5 million to $376.3 million, reflecting an increase of $14.8 million for the current fiscal year. Capital asset additions of $42.8 million were offset by depreciation expense of $17.4 million and net capital asset retirements totaling approximately $10.6 million. Major fiscal 2010 business-type capital asset transactions included an additional $5.7 million for the downtown boat slips at Clearwater Harbor Marina, an additional $8.0 million in construction in progress for reclaimed water projects, an additional $2.6 million in construction in progress for a reverse osmosis water plant expansion project, and an additional $1.6 million in construction in progress for water wellfield expansion projects. Additional information on the City's capital assets can be found in Note III (C) on the notes to the financial statements. Long-term debt The City's total long-term debt decreased from $317.0 million to $290.8 million, a decrease of $26.2 million or 8.3%. Long-term debt for governmental activities decreased by $11.2 million, or 19.1 %, while long-term debt for business-type activities decreased by $15.0 million or 5.8%. Key factors contributing to these decreases included: • The decrease in long-term debt for governmental activities is primarily due to $7.5 million in scheduled bond principal payments plus the early redemption of the 2008 Improvement Revenue bonds in the amount of $3.7 million. • The decrease in long-term debt for business-type activities is primarily due to approximately $15.7 million of scheduled bond principal payments. The City's bonded debt as of September 30, 2010, consists entirely of revenue bonds (secured solely by specified revenue sources) with no general obligation debt or special assessment debt outstanding. Governmental activities net revenue bonds totaled $19.8 million while business-type activities totaled $239.4 million. The City's Charter limits indebtedness to twenty percent of the assessed valuation of non-exempt real estate. The current debt limitation is approximately $1.7 billion, which is significantly in excess of the City's applicable indebtedness of approximately $249 million at September 30, 2010. Additional information on the City's long-term debt can be found in Note III (F) of the notes to the financial statements. Item # 3 14 Attachment number 2 Page 28 of 181 Economic Factors and Year 2011 Budgets and Rates Factors considered in preparing the City of Clearwater's budget for fiscal year 2011 included: • A continued economic downturn and an additional 10% decline in property values, reflecting a 29% decline from the point at which City property values peaked three years ago. • The unemployment rate for the Tampa Bay metropolitan area for September 2010 was 12.4%, an increase from the September 2009 rate of 11.8%. The unemployment rate for Pinellas County was also an increase — from 11.4% for September 2009 to 11.9% for September 2010. The unemployment rate for Florida similarly increased — from 11.4% for September 2009 to 12.0% for September 2010. In contrast, the national rate reflected a decrease — from 9.5% for September 2009 to 9.2% for September 2010. • Total taxable assessed values for the City of Clearwater decreased approximately 10.4% for fiscal 2011. The City's millage rate was unchanged from the fiscal 2010 rate of 5.1550 mills, reflecting a 10.52% decrease from the fiscal 2011 rolled-back rate of 5.7610 mills. • A reduction of 62.9 full-time equivalent positions City-wide, including a reduction in General Fund employees of 49.2 FTE's, from 1,091.1 to 1,041.9, due to service level reductions and program consolidations. The City has reduced City-wide full-time equivalent positions by 13% and General Fund full-time equivalent positions by 19% over the past four years. • A decrease of $4.5 million in the actuarially required contribution to the Employees' Pension Plan, from $23.9 million, or 29.17% of covered payroll, for fiscal 2010 to $19.4, or 24.07% of covered payroll, for fiscal 2011. • A reduction in employee medical insurance costs of $426,000, or 4%, from fiscal 2010 due to the decrease in employees from the prior year, while maintaining the same cost per employee as the prior year. • Budgeted Water and Sewer utility revenues for 2011 reflect a 7% rate increase effective October 1, 2010, while fiscal 2011 budgeted Stormwater utility revenues reflect a 6% rate increase effective October 1, 2010. Contacting the City's Financial Management This financial report is designed to provide a general overview of the City's finances for all those with an interest in our government and to show the City's accountability for the money it receives. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to: City of Clearwater, Finance Department, 100 South Myrtle Avenue, Clearwater, Florida 33756-5520. Item # 3 15 Attachment number 2 Page 29 of 181 This Page Intentionally Left Blank Item # 3 16 Attachment number 2 Page 30 of 181 Basic Financial Statements Item # 3 17 AS3Eli Cash and investments I nvestments Receivables (net) Internal balances Due from other governments Prepaid items I nventories Restricted assets: Cash and investments Due from other governments Deferred charges Net pension asset Capital assets: Land Buildings Improvements other than buildings Machinery and equipment I nfrastructure Construction in progress Total assets LIABILITIES Accounts payable and other current liabilities Accrued liabilities Accrued interest payable Due to other governments Deposits Unearned revenue and liens Payable from restricted assets: Construction contracts payable Accrued interest payable Customers deposits Non-current liabilities due within one year: Compensated absences Loans and leases payable Revenue bonds payable Claims payable Long-term debt and liabilities: Unearned revenue Compensated absences Other postemployment benefits Loans and leases payable Revenue bonds payable Claims payable Total liabilities NET ASSETS Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Renewal and replacement G Gty of Gearwater, Florida Statement of Net Assets September 30, 2010 Attachment number 2 Page 31 of 181 Primary Govemment Governmental Business-type Activities Activities Total $ 141,785,725 888,327 18,454, 787 (5,070,551) 5, 490, 963 1,282,193 478,778 174, 864 6, 355, 870 79, 591, 523 83,437,254 15, 029, 075 18, 672, 892 69,894,198 10,470,092 446, 935, 990 2,987,158 3,469,498 114,286 190,537 2,400 797, 060 4, 817, 971 3,198, 971 920,000 1, 988, 300 2, 564, 599 3, 836, 620 5, 079, 995 18, 853, 500 6,106, 700 54, 927, 595 249,042,568 $ 105,400,546 $ 12, 623, 759 5, 070, 551 8, 865, 912 32,556 1, 742, 468 80,485, 382 3, 815, 941 2,194,119 2, 058, 520 31,280,681 12,648,540 307,424,127 2, 665, 251 22,271, 022 598, 579, 375 4, 835, 726 1,011,009 53, 067 39,299 882,760 2, 367, 557 3, 843, 269 5, 862, 747 1,174, 060 224,438 6, 850, 000 187,113 624,949 1, 418, 880 405,522 232, 558, 819 262,339,215 165, 704, 305 12, 857, 789 - 1,428,501 21,670,054 - 14,850,693 rant programs 19,398,667 - Impactfees - 7,811,318 U n restri cted 109,280, 870 126,203, 790 Total net assets $ 392,008,395 $ 336,240,160 The notes to the financial statements are an integral part of this statement. 18 247,186, 271 888,327 31, 078, 546 14, 356, 875 1,314,749 2,221,246 80,485, 382 3, 815, 941 2, 368, 983 8, 414, 390 110,872,204 96, 085, 794 322,453,202 21,338,143 69,894,198 32,741,114 1, 045, 515, 365 7, 822, 884 4,480,507 167, 353 190,537 41, 699 1, 679, 820 2, 367, 557 3, 843, 269 5, 862, 747 5, 992, 031 3,423,409 7, 770, 000 1, 988, 300 187,113 3,189, 548 5, 255, 500 5, 485, 517 251,412,319 6,106, 700 317,266, 810 414, 746, 873 12, 857, 789 23, 098, 555 14, 850, 693 19, 398, 667 7,811,318 235,484, 660 $ 728,248,555 Item # 3 -`�+ � � � a.+ z � � � �n � � � � � C..7 � 'C � � � � O � � �+ S' � � � CG n � z O �i O N � O .� y M ��"' .�r G� O � � w 'S i" U � � � � 3 p cn > fC :+" G� � G� G� ^O � w � w � O +' i. ° � � � a U '� � � ir O w � O F-� [l. 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'� 7, N � � � � � � U v� �6 � bA �+ � �' � � b�A � � ' � � � ,� � s� U U v�= � � „�"; � y� N i,,, 'i+ ,�i 3 U � .� '� O � � ,� O � ' 'i+ � s�. � A � � O '� �' y�,� F-� � � `� � O U � '� s. � � F, C1. �•� �(.7 C4 C4 F-� W x C.J '� �6 O a.+ � � �6 � a� w a c� �� c7 cn cn cG � Q a x c� F 19 ASSETS Cash and investments Receivables (net where applicable, of allowances for estimated uncollectible amounts): Accrued interest Accounts and contracts Mortgages, notes and other loans Rehabilitation advances Property taxes Utility taxes Franchise fees Other Due from other funds (deficit in pooled cash) Due from other governmental entities I nvestments Land held for resale Inventories, at cost Prepaid items Advances to other funds Total assets LIABILITIES Accounts and contracts payable Accrued payroll Due to other funds (deficit in pooled cash) Due to other governmental entities Deposits Construction escrows Deferred revenue Advances from other funds Total liabilities FUND BALANCES Reserved for: Encumbrances Debt service requirements Interfund and notes receivable Grant programs Land held for resale Unreserved, reported in: General fund Special revenue funds Debt service funds Capital projects funds Total fund balances Total liabilities and fund balances City of Clearwater, Florida Balance Sheet Governmental Funds September 30, 2010 Special General Development Fund Fund Attachment number 2 Page 33 of 181 Capital Other Totals Improvement Governmental Governmental Fund Funds Funds $ 22,799,320 $ 4,896,353 $ 34,21 1,155 $ 28,676,133 $ 90,582,961 202,045 232,760 2,217 151 ,409 588,431 180,845 2,505 - - 183,350 - - - 14,921,608 14,921,608 - - - 1 1 ,877 1 1 ,877 242,012 15,874 - - 257,886 1,022,456 - - - 1,022,456 915,554 - - - 915,554 6,560 - - 245,192 251 ,752 - - 32,512 - 32,512 2,473,264 1,482,594 393,514 1,141,591 5,490,963 - - - 888,327 888,327 - - - 1,998,751 1,998,751 18,894 - - - 18,894 - - - 32,512 32,512 - - - 648,827 648,827 $ 27,860,950 $ 6,630,086 $ 34,639,398 $ 48,716,227 $ 117,846,661 $ 313,702 $ - $ 228,981 $ 708,988 $ 1,251 ,671 2,985,830 - - 93,574 3,079,404 - - - 32,512 32,512 25,388 117,123 - 48,026 190,537 2,400 - - - 2,400 - - - 180,414 180,414 467,003 15,875 - 31 ,393 514,271 - - - 648,827 648,827 3,794,323 132,998 228,981 1,743,734 5,900,036 1,164,011 - 4,530,605 7,759 5,702,375 1,542,787 1,542,787 15,570,435 15,570,435 2,999,587 2,999,587 1,998,751 1,998,751 22,902,616 - - - 22,902,616 - 6,497,088 - 10,766,597 17,263,685 - - - 7,725,876 7,725,876 - - 29,879,812 6,360,701 36,240,513 24,066,627 6,497,088 34,410,417 46,972,493 1 1 1,946,625 $ 27,860,950 $ 6,630,086 $ 34,639,398 $ 48,716,227 $ 117,846,661 The notes to the financial statements are an integral part of this statement. Item # 3 � City of Clearwater, Florida Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets September 30, 2010 Total fund balances of governmental funds Capital assets used in governmental activities are not financial resources, therefore, are not reported in the funds. The cost of the assets totals $436,353,485, and the accumulated depreciation totals $155,641,340. Total capital assets for governmental activities Less: Land included in governmental funds as "Land Held for Resale" The net pension asset related to governmental activities does not represent financial resources and is not reported in the funds. Accrued general long-term debt interest expenses are not financial uses and, therefore, are not reported in the funds. Accrued property taxes are not financial resources in the current period and, therefore, are reported as deferred revenues in the funds. Accrued liens are not financial resources in the current period and, therefore, are reported as deferred revenues in the funds. Accrued permit fees are not financial resources in the current period and, therefore, are reported as deferred revenues in the funds. The assets and liabilities of the internal service funds (funds used to charge the costs of certain activities to individual funds) are included in the governmental activities in the statement of net assets. Net assets of internal service funds Less: Capital assets included in total governmental capital assets above Less: Net pension asset included in total governmental net pension asset above Add: Capital lease purchases payable included in total governmental below Add: Compensated absences included in total governmental below Add: Other post-employment benefits included in total governmental below Less: Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds Long-term liabilities, including bonds payable, are not due and payable in the current period and accordingly are not reported in the funds. Long-term liabilities at year-end consist of: Bonds payable Less: Deferred charge on refunding (to be amortized as interest expense) Less: Deferred charge for issuance costs (to be amortized over life of debt) Add: Issuance premium (to be amortized as a reduction of interest expense) Capital lease purchases payable Other post-employment benefits Compensated absences Total net assets of governmental activities The notes to the financial statements are an integral part of this statement. 21 Attachment number 2 Page 34 of 181 $ 277,095,034 (1.998.751) 48,826,510 (14,541 ,678) (557,585) 7,381 ,430 874,553 526,496 (5.171.908) (19,750,000) 214,186 174,864 (237, 686) (8,278,966) (3,836,620) (7.382,570) $ 1 1 1,946,625 275,096,283 6,355,870 (1 14,286) 257,887 179,990 45,000 37,337,818 (39,096,792) $ 392,008.395 Item # 3 City of Clearwater, Florida Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended September 30, 2010 REVENUES Taxes: Property Sales Utility Communications services Other taxes Total taxes Franchise fees Licenses, permits, and fees Intergovernmental: Federal State Local Total intergovernmental Charges for services Fines and forfeitures Investment earnings Miscellaneous Total revenues EXPENDITURES Current: General government Public safety Physical environment Transportation Economic environment Human services Culture and recreation Debt service: Principal Interest & fiscal charges Capital outlay Total expenditures Excess (deficiency) of revenues over / (under) expenditures OTHER FINANCING SOURCES (USES) Transfersin Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending Attachment number 2 Page 35 of 181 S�edal CapRal Olher Total Oeneral DaNSlopment Imprc�ernsnt C;o�rernmerdal C;o�rernmental Fund Fu�d Fu�d Funds Funds $ 41 ,995,263 $ 2,101 ,523 $ - 7,986,605 13,573,548 - 6,106,744 - 2,140,167 1 ,473216 63,815,722 1 1 ,561 ,344 10,539,828 - 1 ,559,273 206,572 - $ - $ 44,096,786 - 7,986,605 - 13,573,548 - 6,106,744 = 3.613.383 = 75,377,066 - 10,539,828 - 1 ,765,845 - - 185,925 3,070,345 3,256,270 10,862,158 - 588,179 757,707 12,208,044 7,829.649 - - 2,106.098 9.935.747 18,691,807 - 774,104 5,934,150 25,400,061 13,526,588 - - 1 ,277,005 14,803,593 601,340 - - 499,498 1 ,100,838 1,131 ,065 1,195,508 12,477 1,021 ,072 3,360,122 938.558 2,505 35.000 733.471 1,709.534 110,804,181 12,965,929 821,581 9,465,196 134,056,887 12,125,754 61,796,699 3,329,941 6,058,981 1 ,237,253 23,741,324 - 482,146 - 51 1 ,210 - 100 - 3,069,200 - 858,183 3,068,478 2,425,600 446, 748 1 ,851 ,685 100,200 1 ,283,194 15,676,378 64,733,509 3,776,789 9,128,181 3,088,938 100,200 25,882,701 - - - 1 1 ,669,969 1 1 ,669,969 - - - 1 ,338,853 1 ,338,853 - - 8.092,477 2,052,622 10.145.099 108289.952 - 13.013.316 24237,349 145.540.617 2.514229 12.965.929 (12.191.735) (14.772.153) (11.483.730) 18,308,869 1,339 10,195,710 23,882,132 52,388,050 (19,095,090) (17,514,866) (1 16,093) (5,621 ,775) (42,347,824) (786221) (17,513.527) 10.079.617 18260.357 10.040.226 1 ,728,008 (4,547,598) (2,1 12,1 18) 3,488,204 (1 ,443,504) 22,338.619 1 1,044,686 36.522,535 43.484,289 1 13.390.129 $ 24,066.627 $ 6.497,088 $ 34,410.417 $ 46.972,493 $ 1 1 1,946.625 The notes to the financial statements are an integral part of this statement. Item # 3 22 City of Clearwater, Florida Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the Year Ended September 30, 2010 Net change in fund balances - total governmental funds Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those costs over the life of the assets. This is the amount by which capital outlays exceeded depreciation in the current period. Expenditures for capital assets Less currentyear depreciation In the Statement of Activities the loss on disposition of capital assets is reported. The loss is not a use of current resources and thus is not reported in the funds. Repayment of long term debt principal is an expenditure in the governmental funds, however the repayment reduces long-term liabilities in the Statement of NetAssets. Current year amounts are: Revenue bond principal payments Capital lease principal payments Net pension asset is not a current financial resources and consequently is not reported in the funds. However it is an asset in the Statement of Net Assets. Currentyear change in the net pension asset Liability for other post-employment benefits (OPEB) does not require the use of current financial resources and consequently is not reported in the funds. However it is a liability in the Statement of Net Assets. Current year change in the liability for other post-employment benefits Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds: Currentyear change in compensated absences Amortization of deferred charge on refunding Amortization of issuance costs Amortization of bond discounts and premiums Current year change in accrued interest expense Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds: Currentyear change in property taxes receivable Currentyear change in liens receivable Currentyear change in permit fees receivable The net revenues of internal service funds (funds used to charge the costs of certain activities to individual funds) for governmental activities are reported in the Statement of Activities but not in the governmental funds. Total change in net assets of governmental activities The notes to the financial statements are an integral part of this statement. 23 Attachment number 2 Page 36 of 181 $ (1,443,504) $ 9,847,237 (10,681,516) (834,279) (1,261,990) 11,155,000 519,581 11,674,581 (4,725,479) (869,957) 171,633 (22,396) (32,306) 26,266 120,384 263,581 (56,564) (24,453) 12, 340 2,486,996 5,221,272 Item # 3 City of Clearwater, Florida Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (Non-GAAP Budgetary Basis) General Fund For the Year Ended September 30, 2010 REVENUES Taxes: Property Utility taxes Communications services Othertaxes Total taxes Franchise fees Licenses, permits, and fees Intergovernmental: State Local Total intergovernmental Charges for services Fines and forfeitures Investment earnings Miscellaneous Total revenues EXPENDITURES General qovernment City Council City Manager's Office City Attorney's Office Official Records & Legislative Services Public Communications Finance Human Resources Non-Departmental Engineering Public Services Planning City Auditor's Office Office of Management & Budget Total general government Public safetv Police Fi re Development & Neighborhood Services Total public safety Phvsical environment Engineering Public Services Total physical environment Transportation Engineering Public Services Total transportation Economic environment Economic Development Total economic environment Culture and recreation Parks and Recreation Library Marine Total culture and recreation Total expenditures (budgetary basis) Excess of revenues over expenditures (budgetary basis) OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) (budgetary basis) Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (budgetary basis) Encumbered purchase orders, beginning of year Encumbered purchase orders, end of year Excess (deficiency) of revenues and other financing sources over expenditures and other financing uses (GAAP basis) Fund balances - beginning Fund balances - ending Budgeted Amounts Original Final $ 41,786,420 $ 41,941,465 12,321,860 13,221,860 6,814,600 6,014,600 2.150.000 2.150.000 63.072.880 63.327.925 10,152, 000 10,152, 000 1,400,000 1,400,000 8,776,400 7.886.890 16.663.290 13,358,950 677,300 1,140, 000 826.500 107.290.920 293,570 1,174, 680 1,623,430 1,087,520 1,031,750 2,195,470 1,108,350 2,354,090 61,355 15,948 1,453,960 182, 410 285.690 12.868.223 37,244,890 21, 019, 610 3.166.500 61.431.000 2,791,643 725.616 3.517.259 4,367,072 1.838.436 6.205.508 1.369.970 1.369.970 10,959,271 7.886.890 18.846.161 13,206,450 605,300 1,140, 000 875.500 109.553.336 301,920 1,174, 680 1,623,430 1,114,520 1,031,750 2,195,470 1,108,350 2,452,686 61,355 15, 768 1,453,960 182, 410 285.690 13.001.989 38,146, 779 22,300,332 3.266.500 63.713.611 2,791,643 717.441 3.509.084 4,367,072 1.837.808 6.204.880 1.369.970 1.369.970 Attachment number 2 Page 37 of 181 Varlance M�Ih Actual Final Budget Amounts Positive (Negative) 41,995,263 13,573,548 6,106, 744 2.140.167 63.815.722 10,539,828 1,559,273 10,862,158 7.829.649 18.691.807 13,526,588 601,340 1,131,065 938.558 110.804.181 269,494 1, 099,141 1,462,166 1,103, 385 914, 011 2,117,234 1,001,457 2,393,303 57,803 15,383 1,364,751 181,122 284.282 12.263.532 36,965,538 21,780,093 3.114.918 61.860.549 2, 630, 030 699.911 3.329.941 4,351,991 1.711.889 6.063.880 1.242.814 1.242.814 53,798 351,688 92,144 (9.833) 487.797 387,828 159,273 (97,113) (57.241) (154.354) 320,138 (3,960) (8,935) 63,058 1.250.845 32,426 75,539 161,264 11,135 117, 739 78,236 106,893 59,383 3,552 385 89,209 1,288 1.408 738.457 1,181,241 520,239 151.582 1.853.062 161,613 17.530 179.143 15, 081 125.919 141.000 127.156 127.156 18,828,750 18,622,947 18,072,971 549,976 5, 075, 630 5, 064, 380 4, 843, 241 221,139 549.440 627.647 609.544 18.103 24.453.820 24.314.974 23.525.756 789.218 109.845.780 112.114.508 108.286.472 3.828.036 (2.554.860) (2.561.172) 2.517.709 5.078.881 8,162,380 18,492,501 (5.410.790) (19.350.128) 2.751.590 (857.627) 196,730 (3,418,799) 196,730 (3,418,799) 18,308,869 (183,632) (19.095.090) 255.038 (786.221) 71.406 1,731,488 5,150,287 (1,167,491) (1,167,491) 1.164.011 1.164.011 1,728,008 5,146,807 22.338.619 22.338.619 22.338.619 - $ 22.535.349 $ 18.919.820 $ 24.066.627 $ 5.146.807 The notes to the financial statements are an integral part of this statement. 24 Item # 3 City of Clearwater, Florida Statement of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (GAAP Basis) Special Development Fund For the Year Ended September 30, 2010 REVENUES Taxes: Property Sales Othertaxes Totaltaxes Licenses, permits, and fees Investment earnings Other revenue Totalrevenues EXPENDITURES Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Excess /(Deficiency) of revenues and other sources over expenditures and other uses Fund balances - beginning Fund balances - ending Attachment number 2 Page 38 of 181 Variance with Budgeted Amounts Final Budget Actual Positive Original Final Amounts (Negative) $ 2,090,670 $ 2,093,980 $ 2,101,523 $ 7,543 10,167,770 8,567,770 7,986,605 (581,165) 1,340,000 1,340,000 1,473,216 133,216 13,598,440 12,001,750 1 1,561,344 (440,406) 370,000 215,000 206,572 (8,428) 800,000 918,000 1,195,508 277,508 - - 2,505 2,505 14,768,440 13,134,750 12,965,929 (168,821) 14,768,440 13,134,750 12,965,929 (168,821) - 1,339 1,339 - (12,423,130) (17,548,066) (17,514,866) 33,200 (12,423,130) (17,546,727) (17,513,527) 33,200 2,345,310 (4,41 1,977) (4,547,598) (135,621) 1 1,044,686 1 1,044,686 1 1,044,686 - $ 13,389,996 $ 6,632,709 $ 6,497,088 $ (135,621) The notes to the financial statements are an integral part of this statement. 25 Item # 3 City of Clearwater, Florida Statement of Net Assets Proprietary Funds September 30, 2010 ASSETS Current assets: Cash and investments Accrued interest receivable Accounts and contracts receivable: Billed Unbilled charges estimated Less: Allowance for uncollectable accounts Total receivables, net Due from other funds Due from other governmental entities Inventories, at cost Prepaid expenses and other assets Total current assets - unrestricted Current assets - restricted: Restricted cash and investments Due from other governmental entities Total current assets - restricted Total current assets Noncurrent assets: Restricted cash and investments Deferred charges Other receivables Advance to other funds Net pension asset Capital assets: Land and other nondepreciable assets Capital assets, net of accumulated depreciation Total noncurrent assets Total assets Attachment number 2 Page 39 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility $ 29,025,774 $ 22,132,739 $ 18,233,239 633, 622 148, 0 05 10 6, 659 3,155,817 972,854 984,527 2,077,200 1,412,800 665,535 5,233,017 2,385,654 1,650,062 (101 ,794) (44,036) (28,953) 5,131 ,223 2,341 ,618 1,621 ,109 3,708,570 - - 858,090 851,668 - 6,130 - 16,1 13 39,363,409 25,474,030 19,977,120 8,306,191 2,448,299 945,291 3,815,941 - - 12,122,132 2,448,299 945,291 51 ,485,541 27,922,329 20,922,41 1 63,938,637 300,000 - 1,577,236 272,190 - 187,113 - - 837,506 445,805 468,585 21,778,958 327,285 1,041 ,913 209,200,779 41,480,690 1,982,546 297,520,229 42,825,970 3,493,044 349,005,770 70,748,299 24,415,455 The notes to the financial statements are an integral part of this statement. Item # 3 � Activities Funds Govemmsntal HcUvltles - �f GrIR �1r 8�1� Utllqr FUnd6 7� !r■1i $ 15,017,291 $ 20,991 ,503 $ 105,400,546 $ 51 ,202,764 101,305 161,992 1,151 ,583 301,873 784,417 81 ,665 5,979,280 - 1,206,700 144,911 5,507,146 - 1,991 ,1 17 226,576 1 1,486,426 - (23,915) (2,665) (201 ,363) - 1,967,202 223,91 1 1 1,285,063 - - - - 1 1 1,925 3,715,724 1,441 ,618 8,865,912 - - 32,710 1,742,468 459,884 - 10,313 32,556 1,249,681 20,801 ,522 22,862,047 128,478,128 53,326,127 1,761 ,015 - 13,460,796 - - - 3,815,941 - 1,761 ,015 - 17,276,737 - 22,562,537 22,862,047 145,754,865 53,326,127 2,785,949 - 67,024,586 - 344,693 - 2,194,1 19 - - - 187,113 - - - - 631,007 103,391 203,233 2,058,520 557,585 26,404,479 3,999,068 53,551,703 729,591 45,781 ,260 24,292,643 322,737,918 13,812,087 75,419,772 28,494,944 447,753,959 15,730,270 97,982,309 51 ,356,991 593,508,824 69,056,397 (Continued) 27 Attachment number 2 Page 40 of 181 Item # 3 City of Clearwater, Florida Statement of Net Assets Proprietary Funds September 30, 2010 LIABILITIES Current liabilities: Accounts and contracts payable Accrued payroll Accrued interest payable Deposits Unearned revenue and liens Current portion of long-term liabilities: Compensated absences Revenue bonds Notes, loan pool agreement and acquisition contracts Advances from other funds Claims payable Total current liabilities (payable from current assets) Current liabilities (payable from restricted assets): Construction contracts payable Accrued interest payable Current portion of long-term liabilities, revenue bonds Customer deposits Total current liabilities payable from restricted assets Total current liabilities Noncurrent liabilities: Compensated absences Other postemployment benefits Revenue bonds (net of unamortized discounts and deferred amount on refunding) Notes, loan pool agreement and acquisition contracts Unearned revenue Advances from other funds Claims payable Total non-current liabilities Total liabilities Net assets: Invested in capital assets, net of related debt Restricted for: Revenue bond debt service and sinking fund requirements Revenue bond renewal and replacement requirements Water and sewer impact fees Stormwater system fees Unrestricted Total net assets Attachment number 2 Page 41 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility 1,361 ,902 1,742,809 315,733 384,391 178,927 213,199 23,138 21 ,249 8,680 - 881,743 - 386,209 279,856 199,494 824,753 728,750 - 39,134 1,571 122,718 3,019,527 3,834,905 859,824 2,367,557 - - 3,052,417 56,504 - 4,1 10,247 66,250 - 2,591 ,91 1 2,325,545 945,291 12,122,132 2,448,299 945,291 15,141,659 6,283,204 1,805,115 205,577 148,966 106,191 487,816 229,035 333,146 179,135,941 14,614,753 - 41 ,004 - 255,817 187,113 - - 180,057,451 14,992,754 695,154 195,199,110 21,275,958 2,500,269 76,282,121 26,396,651 2, 645,924 18,106,168 66,250 - 14,550,693 300,000 - 7,496,337 - - 37,371 ,341 22,709,440 19,269,262 $ 153,806,660 $ 49,472,341 $ 21 ,915,186 The notes to the financial statements are an integral part of this statement. Item # 3 � Attachment number 2 Page 42 of 181 Activities Funds Oov�mmental AdNltlss - S4o�ru�ater Otlter Iniertial Servlce Utility Funds Ta�taal Funds 388,370 1,026,912 4,835,726 1,555,072 100,353 134,139 1,01 1,009 390,094 - - 53,067 - - 39,299 39,299 - - 1,017 882,760 765,667 160,842 147,659 1,174,060 570,746 93,333 - 1,646,836 - - 61 ,015 224,438 2,836,496 - 20,271 20,271 91,654 - - - 1,988,300 742,898 1,430,312 9,887,466 8,198,029 - - 2,367,557 - 734,348 - 3,843,269 - 1,026,667 - 5,203,164 - - - 5,862,747 - 1,761 ,015 - 17,276,737 - 2,503,913 1,430,312 27,164,203 8,198,029 85,616 78,599 624,949 303,807 136,853 232,030 1,418,880 526,496 38,808,125 - 232,558,819 - - 108,701 405,522 4,544,934 - - 187,113 - - 81 ,086 81 ,086 549,921 - - - 6,106,700 39,030,594 500,416 235,276,369 12,031,858 41 ,534,507 1,930,728 262,440,572 20,229,887 32,257,614 28,121,995 165,704,305 7,160,248 3,497,636 - 21,670,054 - - - 14,850,693 - - - 7,496,337 - 314,981 - 314,981 - 20,377,571 21 ,304,268 121,031,882 41 ,666,262 $ 56,447,802 $ 49,426,263 331,068,252 $ 48,826,510 Adjustment to reflect consolidation of internal service fund activities related to 5,171 ,908 enterprise funds Net assets of business-type activities $ 336,240,160 Item # 3 � City of Clearwater, Florida Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended September 30, 2010 Operating revenues: Sales to customers Service charges to customers User charges to customers Billings to departments Rentals Total operating revenues Operating expenses: Personal services Purchases for resale Operating materials and supplies Transportation Utility service Dumping charges Depreciation Interfund administrative charges Other current charges: Professional fees Advertising Communications Printing and binding Insurance Repairs and maintenance Rentals Miscellaneous Data processing charges Taxes Total other current charges Total operating expenses Operating income (loss) Attachment number 2 Page 43 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility $ 55,118,021 $ 494,640 35,248,392 $ 18,078,924 1,091,553 85,758 55,612,661 36,339,945 18,164,682 10,1 18,740 8,010,603 2,925,617 958,153 2,901,701 1 1 ,557,402 5,996,560 1,500,870 163,816 867,450 3,086,323 394,725 433,410 6,446,594 48,915,370 6,697,291 The notes to the financial statements are an integral part of this statement. 30 4,895,095 15,579,960 267,933 520,491 95,868 1,912,622 2,281 ,050 824,679 467,759 88,728 7,803 402,461 607,793 5, 718 67,137 328,830 2,075,417 4,876,325 30,429,344 5,910,601 6,106,965 318,502 3,179,034 93,945 4,143,668 221,609 945,380 76,690 1,521 78,401 638 180,160 102,976 2,699 38,963 143,510 625,558 15,634,661 2,530,021 Item # 3 Activities Funds Stormwater Utility $ 14,170,658 $ 66,616 14,237,274 2,872,091 269,892 767,320 2,398,350 1,490,200 477,176 28,879 57,540 570,065 79,676 153,120 1,366,456 9,164,309 5,072,965 Other Funds 3,749,122 $ 7,435 5,974,774 1,968,783 1 1 ,700,1 14 3,577,179 2,420,057 248,252 500,013 434,204 1,288,184 1,759,675 495,1 15 33,326 54,310 1,676 159,881 406,961 657,285 289,798 122,320 54,566 2,275,238 12,502,802 (802,688) 31 Total Governmental Activities - Internal Service Funds 126,365,117 $ - 1,746,002 - 5,974,774 - - 42,072,271 1,968,783 - 136,054,676 42,072,271 27,570,070 26,010,620 4, 030,196 5,925,01 1 3,525,718 4,143,668 17,378,167 12,472,865 3,374,530 502,606 414,134 10,117 1,667,492 4, 774,1 18 665,702 870,299 1,181,190 2,129,983 15,590,171 1 16,646,486 19,408,190 10,980,091 3,890,883 610,485 267,464 620,613 4, 752,162 225,007 556,580 1,070,955 16,874 14,609,433 2,434,395 357,029 231,763 410,640 7, 021 19,694,690 41 ,041,395 1,030,876 (Continued) Attachment number 2 Page 44 of 181 Item # 3 City of Clearwater, Florida Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended September 30, 2010 Nonoperating revenues (expenses): Investment earnings Interest expense Amortization of bond issue costs Gain on exchange of capital assets Loss on exchange of capital assets Other Total nonoperating revenue (expenses) Income before contributions and transfers Capital grants and contributions Transfersin Transfers out Changes in net assets Total net assets - beginning Total net assets - ending Attachment number 2 Page 45 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility 2,418,325 (8,528,170) (142,102) 202,753 188,780 (5,860,414) 836,877 7, 625, 060 (3,333,108) 4,291 ,952 5,128,829 843,507 (815,934) (27,974) 331,840 331,439 6,242,040 100,000 (4,313,872) (4,213,872) 2, 028,168 593,727 (21,108) (606) 256,934 828,947 3,358,968 (1,029,630) (1,029,630) 2,329,338 148,677,831 47,444,173 19,585,848 $ 153,806,660 $ 49,472,341 $ 21 ,915,186 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds Change in net assets of business-type activities (page 19) The notes to the financial statements are an integral part of this statement. Item # 3 32 Activities Funds Stormwater Other Utility Funds Total 565,636 (1,772,271) (28, 053) 480,125 (754,563) 4,318,402 965,356 24,770 (718,590) 271,536 4,589,938 862,927 (379,367) (38, 726) 1 18,646 (8,383) 369,977 925,074 122,386 2,470,067 4,875,046 (5,555,974) 1, 789,139 1,91 1 ,525 51 ,857,864 47,514,738 $ 56,447,802 $ 49,426,263 5,284,122 (1 1,516,850) (236,855) 321,399 (8,989) 1,627,656 (4,529,517) 14,878,673 1 1 ,060,483 4,999,816 (14,951 ,174) 1,109,125 15,987,798 329,563 $ 16,317,361 33 Governmental Activities - Internal Service Funds 1,699,047 (277,719) 278,065 (12,408) 177,178 1,864,163 2,895,039 15,000 4, 799, 020 (4,892,500) (78,480) 2,816,559 46,009,951 $ 48,826,510 Attachment number 2 Page 46 of 181 Item # 3 City of Clearwater, Florida Statement of Cash Flows Proprietary Funds For the Year Ended September 30, 2010 CASH FLOWS FROM OPERATING ACTI VI TI ES Cash received from customers Cash received from other funds Cash payments to suppliers Cash payments to employees Cash payments to other funds Other revenues Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from other funds Transfers to other funds Receipt of cash on loans to/from other funds Payment of cash on loans to/from other funds Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal payments on debt Interest paid Acquisition of capital assets Sale of capital assets Proceeds from issuance of debt Capital contributed by: Other governmental entities Property owners Developers Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTI VI TI ES Interest on investments Net cash provided by investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash and cash equivalents classified as: Cash and investments Restricted cash and investments Total cash and cash equivalents Attachment number 2 Page 47 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility $ 55,337,678 $ 35,259,662 $ 18,106,084 (17,754,991) (20,906,197) (4,786,741) (9,580,027) (4,847,930) (5,641,249) (9,524,822) (2,369,778) (4,526,485) 188,780 331,840 256,934 18,666,618 7,467,597 3,408,543 (3,333,108) (4,209,260) (1,029,630) (3,333,108) (4,209,260) (1,029,630) (4,795,909) (633,023) (143,502) (9,302,318) (844,614) (34,957) (20,347,746) (2,183,659) (431 ,683) - - 297,398 7,090,207 - - 28,180 - - 506,673 - - (26,820,913) (3,661,296) (312,744) 2,271 ,124 822,100 595,297 2,271 ,124 822,100 595,297 (9,216,279) 419,141 2,661 ,466 1 10,486,881 24,461 ,897 16,517,064 $ 101,270,602 $ 24,881 ,038 $ 19,178,530 $ 29,025,774 $ 22,132,739 $ 18,233,239 72,244,828 2,748,299 945,291 $ 101,270,602 $ 24,881 ,038 $ 19,178,530 The notes to the financial statements are an integral part of this statement. Item # 3 34 Activities Fu nds Oov�mmental AdNltlss - Siom�Waier Olher Iniertial Servlce Utllla► !r■li Ta�Fal Funds $ 14,166,719 $ 1 1 ,601,448 $ 134,471,591 $ - - - - 42,072,271 (1,418,415) (5,998,153) (50,864,497) (22,337,633) (2,686,574) (3,280,789) (26,036,569) (10,288,901) (2,51 1,399) (2,290,931) (21,223,415) (1,672,635) 480,117 369,977 1,627,648 113,373 8,030,448 401,552 37,974,758 7,886,475 - 4,642,383 4,642,383 4,814,020 (693,820) (5,555,974) (14,821 ,792) (4,822,500) - - - 2,091 ,652 - (4,000,000) (4,000,000) (91,654) (693,820) (4,913,591) (14,179,409) 1,991 ,518 (1,084,855) (9,219,235) (15,876,524) (3,153,852) (1,819,700) (450,056) (12,451 ,645) (277,719) (2,538,857) (5,061,962) (30,563,907) (3,355,728) - 326,730 326,730 320,064 - - 297,398 2,722,390 1,050,957 108,788 8,249,952 - - - 28,180 - - - 506,673 - (4,392,455) (14,295,735) (49,483,143) (3,744,845) 564,326 927,287 5,180,134 1,771,402 564,326 927,287 5,180,134 1,771,402 3,508,499 (17,880,487) (20,507,660) 7,904,550 16,055,756 38,871 ,990 206,393,588 43,298,214 $ 19,564,255 $ 20,991 ,503 $ 185,885,928 $ 51 ,202,764 $ 15,017,291 $ 20,991 ,503 $ 105,400,546 $ 51 ,202,764 4,546,964 - 80,485,382 - $ 19,564,255 $ 20,991 ,503 $ 185,885,928 $ 51 ,202,764 (Continued) 35 Attachment number 2 Page 48 of 181 Item # 3 City of Clearwater, Florida Statement of Cash Flows Proprietary Funds For the Year Ended September 30, 2010 Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided by operating activities: Other nonoperating revenue Depreciation Capitalized labor Construction in process reclassified as expense Change in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in amount due from other governments (Increase) decrease in inventory (Increase) decrease in prepaid expenses Increase (decrease) in accounts and contracts payable Increase (decrease) in deposits payable Increase(decrease)in unearnedrevenue (Increase) decrease in net pension asset Increase (decrease) in accrued payroll Increase (decrease) in other postemployment benefits Total adjustments Net cash provided by operating activities Noncash investing, capital and financing activities: Amortization of bond issuuance costs Amortization of premium /(discount) on bond issuance Amortization of deferred loss on defeasance of debt Capital assets transferred from General Government Attachment number 2 Page 49 of 181 Business-type Enterprise Water and Sewer Gas Solid Waste Utility Utility Utility $ 6,697,291 $ 5,910,601 $ 2,530,021 188,780 331,840 256,934 1 1 ,557,402 1,912,622 221,609 (234,487) (354,865) - (321 ,784) (52,883) (40,550) (123,865) - (66,089) (141 ,005) - 174,631 531,717 (7,139) 89,270 69,667 (18,048) - (1,097,067) - 590,002 295,174 333,332 (31,705) 8,242 25,630 147,172 53,554 106,754 1 1 ,969,327 1,556,996 878,522 $ 18,666,618 $ 7,467,597 $ 3,408,543 $ (142,102) $ (27,973) $ - $ 558,339 $ (4,127) $ - $ (598,638) $ (140,891) $ - $ - $ - $ - The notes to the financial statements are an integral part of this statement. Item # 3 36 Attachment number 2 Page 50 of 181 Activities Fu nds Oov�mmental AdNltlss - Siom�Waier Olher Iniertial Servlce Utllla► Funds Ta�Fal Funds $ 5,072,965 $ (802,688) $ 19,408,190 $ 1,030,876 480,125 369,977 1,627,656 113,373 2,398,350 1,288,184 17,378,167 4,752,162 - - (589,352) - (1,375) - (1,375) - (70,555) (21,535) (507,307) - 188,135 - 64,270 - - 23,381 (183,713) (77,337) - 21 ,980 21 ,980 (44,280) (222,714) (697,006) (220,511) 1,354,800 - (60,374) 80,515 - - (16,756) (1,113,823) - 151,665 170,399 1,540,572 646,686 (8,945) 22,534 15,756 (38,916) 42,797 103,456 453,733 149,111 2,957,483 1,204,240 18,566,568 6,855,599 $ 8,030,448 $ 401,552 $ 37,974,758 $ 7,886,475 $ (28,053) $ (38,727) $ (236,855) $ - $ (32,293) $ - $ 521,919 $ - $ (33,207) $ - $ (772,736) $ - $ - $ 1,000,000 $ 1,000,000 $ - Item # 3 37 Gty of Gearwater, Florida Statement of Fiduciary Net Assets Fiduciary Funds September 30, 2010 /�SSET� Cash and investments Managed investment accounts, at fair value: Cash and cash equivalents Government bonds Agency bonds Domestic corporate bonds International equity securities Domestic stocks Mortgage backed bonds Commodity exchange-traded funds Domestic equity mutual funds International equity mutual funds Total managed investment accounts Securities lending collateral Receivables: Interest and dividends receivable Unsettled investment sales Securities lending earnings receivable Accounts receivable Total receivables Total assets LIABILITIES Accounts payable Unsettled investment purchases Obligations under securities lending Other miscellaneous payables: Downtown Development Board Special purpose funds Other Total miscellaneous payables Total liabilities NET ASSETS Held in trust for pension benefits and other purposes Total net assets The notes to the financial statements are an integral part of this statement. � Attachment number 2 Page 51 of 181 Pension Trust Agency Funds Fund $ 5,683,282 $ 427,893 44, 704, 028 24,980,198 20,455,943 72,061,401 80, 935, 525 254,000,310 73, 021, 510 818, 343 41,444, 633 29,459, 722 641,881,613 119, 758, 961 2, 060, 756 35, 351, 583 34,219 269,756 37, 716, 314 805,040,170 715, 088 39, 630, 890 119, 758, 961 160,104, 939 1,916 1,916 429,809 314,240 7, 640 107,929 429,809 429,809 644,935,231 - $ 644,935,231 $ - Item # 3 Gty of Gearwater, Florida Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended September 30, 2010 ADDITIONS Contributions: Contributions from employer Contributions from employer - state tax Contributions from employees Total contributions Investment income: Net appreciation in fair value of investments I nterest Dividends Less investment expenses: Investment management / custodian fees Net income from investing activities Securities lending income: Gross earnings Rebate paid Bank fees Net income from securities lending Total additions DEDUCTIONS Benefits and withdrawal payments: Benefits Withdrawal payments Total benefits and withdrawal payments Income before administrative expenses Administrative expenses Net increase Net assets held in trust for pension benefits: Beginning of year End of year The notes to the financial statements are an integral part of this statement. 39 Pension Trust Funds $ 15,594,733 2, 057, 510 6, 071, 578 23, 723, 821 69,451,442 9,010,484 5, 594, 313 84,056,239 3, 563,190 80,493, 049 451,562 (43,671) (142, 598) 265,293 104,482,163 29,244, 753 725, 713 29, 970, 466 74, 511, 697 205,876 74, 305, 821 570,629,410 $ 644,935,231 Attachment number 2 Page 52 of 181 Item # 3 Attachment number 2 Page 53 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Note I— Summary of Significant Accounting Policies The City of Clearwater, Florida (the City) was incorporated in 1923 per Chapter 9710, Special Laws of Florida, as amended. The City is a Florida municipal corporation governed by a five member City Council including a mayor-council- member. The City has an estimated population of 110,000 and is located in the four-county Tampa-St. Petersburg- Clearwater Metropolitan Statistical Area (MSA), which has an estimated population of 2,747,000. The financial statements of the City of Clearwater, Florida, reporting entity (City) have been prepared in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. Pronouncements of the Financial Accounting Standards Board (FASB) issued after November 30, 1989, are not applied in the preparation of the financial statements of the enterprise fund types in accordance with GASB Statement Number 20. The GASB periodically updates its codification of the existing Governmental Accounting and Financial Reporting standards which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The City's more significant accounting policies are described below. A. Financial Reporting Entity In evaluating the City as a reporting entity, management has included in the accompanying financial statements the City of Clearwater (the primary government) and its component units, entities for which the government is considered to be financially accountable. The City has adhered to the standards set forth in GASB Statement No. 14, as amended by GASB Statement No. 39, in reporting the primary government (including blended component units), the reporting entity, and related organizations. Blended Component Unit — Clearwater Community Redevelopment Aaency: Component units that meet the criteria for blended presentation in accordance with GASB Statement Number 14, as amended by GASB Statement No. 39, are reported in a manner similar to that of the primary government itself. Accordingly, throughout this report, data presented for the primary government includes data of the following blended component unit. The Clearwater Community Redevelopment Agency (CRA), created by authority of Florida Statute Chapter 163, Part III, and City of Clearwater Resolution 81-68, although it is legally separate, is reported as if it were part of the City (blended component unit) due to the City Council serving as the governing board of the CRA. Separate financial statements for the CRA are not available. However financial statements for the CRA are included in the City's comprehensive annual financial report as a governmental non-major special revenue fund and a governmental non-major capital projects fund. Related Orqanization — Clearwater Housinq Authoritv (CHA): CHA is a public housing authority created by City Resolution 69-5 (1969), under Section 421.04 of the Florida Statutes. CHA receives primary funding from the Federal Department of Housing and Urban Development (HUD). The City Council appoints the governing board, however the City Council is not able to impose its will on the CHA, nor does the City have any responsibility for the budget, debt, financing deficits, or fiscal management of CHA. Consequently it is not a component unit of the City of Clearwater. Separate audited financial statements of CHA as of September 30, 2010, are available from CHA. Related Orqanization — Downtown Development Board: The City of Clearwater serves as administrative agent for the Clearwater powntown Development Board (DDB). The Downtown Development Board is an independent special district of the City of Clearwater with an independent board elected by its members, with its own levy (0.9651 mills for fiscal 2010) on downtown properties, and is not financially dependent upon the City. Consequently it is not a component unit of the City of Clearwater. The DDB's cash balance held by the City as administrative agent is reflected in the City's fiduciary agency fund. Separate audited financial statements of the DDB as of September 30, 2010, are available from the DDB. Jointiv ctoverned orqanization — Florida Gas Utilitv: The City of Clearwater is a member of the Florida Gas Utility (FGU), a non-profit municipal public entity created for the sole purpose of reducing the costs of purchased gas for its members. FGU is a public body corporate and politic pursuant to Section 163.01 Florida Statutes (the Florida Interlocal Cooperation Act), as amended, and the Interlocal Agreement, dated September 1, 1989, which was subsequently amended by the Amended Interlocal Agreement on June 1, 1992, amended and restated by the Amended and Restated Interlocal Agreement, dated July 1, 1996, and thereafter amended and restated by the Second Amended and Restated Interlocal Agreement, dated July 27, 1999, (the Interlocal Agreement), executed and delivered among FGU and its members, which include municipalities, municipal utilities, and an interlocal agreement consisting of such entities. Due to the diverse needs of Item # 3 40 Attachment number 2 Page 54 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 municipal utility systems, FGU established itself as a project-oriented agency. Under this structure, each member has the option whether or not to participate in a project. FGU has the authority to, among other things, plan, finance, acquire, construct, manage, operate, deliver, service, utilize, own, broker, exchange, and distribute natural gas, or other energy and energy services, pursuant to the Interlocal Agreement. As of September 30, 2010, FGU has 25 members. Separate audited financial statements of FGU as of September 30, 2010, are available from FGU. B. Basic Financial Statements Under the New Financial Reporting Model The City's Basic Financial Statements contain three components: government-wide financial statements, fund financial statements, and notes to the financial statements. 1. Government-wide financial statements. The government-wide financial statements report information on all of the nonfiduciary activities of the primary government and its component unit using the accrual basis of accounting, which is similar to the accounting used by private-sector businesses. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. The statement of net assets presents information on all of the assets and liabilities of the City. The difference between assets and liabilities is reported as net assets. Changes in net assets may serve as an indicator of whether the financial position of the City is improving or deteriorating. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. The operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflects capital-specific grants. Taxes and other items not properly included among program revenues are reported instead as general revenues. All revenues and expenses are reported as soon as the underlying transaction has occurred, regardless of when cash is received or paid. As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other quasi-external charges between enterprise funds and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 2. Fund financial statements. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. An emphasis is on the major funds in either the governmental or business-type categories. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Non-major funds (by category) are summarized into a single column. The City reports the following major governmental funds: The General Fund is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. The Special Development Fund is a special revenue fund used to account for impact fees, property taxes for road improvements, local option gas taxes, infrastructure taxes, and other revenues which are restricted legally or by City Council policy to be used for specific capital improvement projects. The Capital Improvement Fund is used to provide combined accounting presentation for all City capital improvement projects except those financed from proprietary funds or bond proceeds where bond ordinance provisions require the segregation of bond proceeds in separate funds. Item # 3 41 Attachment number 2 Page 55 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 The City reports the following major proprietary funds: The Water and Sewer Utility enterprise fund is used to account for the financing, construction, operation, and maintenance of the water and sewer services of the City from charges made to users of the service. The Gas Utility enterprise fund is used to account for the financing, construction, operation, and maintenance of the gas services of the City from charges made to the users of the service. The Solid Waste Utility enterprise fund is used to account for the financing, construction, operation, and maintenance of the solid waste services of the City from charges made to the users of the service. The Stormwater Utility enterprise fund is used to account for the financing, construction, operation, and maintenance of the stormwater management system of the City from charges assessed against each developed property. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary fund's principal ongoing operations. Operating expenses for proprietary funds include the cost of sales and service, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Additionally, the City reports the following fund types: Internal service funds account for fleet management, information technology, telephone, graphics, employee relations, facilities management, radio communications, insurance, and risk management services provided to other City departments on a cost reimbursement basis. The Garage, Administrative Services, General Services, and Central Insurance funds primarily benefit governmental funds and are consequently included as governmental activities. Pension trust funds account for the financial operation and condition of the Employees' Pension Plan, the Firefighters' Relief and Pension Plan, the Police Supplemental Pension Plan, and the Firefighters Supplemental Pension Plan. The Treasurer's Escrow Agency Fund accounts for the receipt, custody, and expenditure of monies held temporarily in an agency capacity for other parties. The pension trust funds and the agency fund are fiduciary funds used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not included in the government-wide financial statements because the resources of these funds are not available to support the City's own programs. When both restricted and nonrestricted resources are available for use, it is the City's practice to use restricted resources first, then unrestricted resources as needed. C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. The agency fund included within the fiduciary fund financial statements also uses the accrual basis of accounting but does not have a measurement focus. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers property tax revenues to be available if they are collected within 60 days of the end of the current fiscal year. Other revenues are considered to be available if they are collected within 90 days of fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Intergovernmental revenues, representing grants and assistance received from other governmental units, are generally Item # 3 42 Attachment number 2 Page 56 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 recognized as revenues in the period when all eligibility requirements, as defined by GASB Statement 33, have been met, and funds are available from the grantor agency or government. Taxes, franchise fees, licenses, and interest associated with the current fiscal period are all considered susceptible to accrual and so have been recognized as revenues of the current fiscal period for the governmental funds. All other revenue items are considered to be measurable and available only when cash is received by the City. D. Assets, Liabilities, and Net Assets or Equity 1. Deposits, pooled cash, and investments Investments with original maturities of three months or less are considered to meet the definition of cash equivalents. The majority of the investments in which the City's funds have equity are held by the City's consolidated pool of cash and investments. The City utilizes the consolidated cash pool to account for cash and investments of all City funds other than those that are required by ordinance to be physically segregated. The consolidated cash pool concept allows each participating fund to benefit from the economies of scale and improved yield that are inherent to a larger investment pool. Formal accounting records detail the individual equities of the participating funds. The cash pool utilizes a single checking account for all City receipts and disbursements. Since fund equities in this cash management pool have the general characteristics of demand deposits in that additional funds may be deposited at any time and also funds may be withdrawn at any time without prior notice or penalty, each fund's equity account is considered a cash equivalent regardless of the maturities of investments held by the pool. All individual fund cash equity in a deficit (overdraft) position with respect to the consolidated cash pool is reclassified at year-end to short-term interfund payables to the Capital Improvement Fund. The Capital Improvement Fund is the fund selected by management to reflect the offsetting interfund receivables in such cases. The City has an agreement with its depository bank to provide that all excess cash is swept daily and automatically into an overnight money market account which pays interest at the federal funds rate, with no requirement for a minimum compensating balance. The fed funds rate range was 0.00% to 0.25% at September 30, 2010. This account is collateralized through the State of Florida Public Deposits Program. Under City Charter and the current Investment Policy, adopted by the City Council on September 9, 2010, consolidated cash pool investments are limited to the following: United States Government Securities, Certificates of Deposit in Local Banks, Repurchase Agreements, Savings Accounts in Local Banks, Federal Government Agency Securities, Municipal Bonds issued by governmental entities within the state of Florida (other than City of Clearwater issues), and State of Florida Bonds. All investments are reported at fair value. The City utilizes a very conservative investment philosophy when it invests its pooled cash funds in that the return of the principal is more important than the return on the principal. The City does not actively trade its portfolio and generally holds investments until maturity. Through the use of a laddered approach to maturities and by timing maturities to cash needs, the City does not anticipate selling investments to meet cash flow requirements. Under the City's Investment Policy, a performance measurement standard has been established. The performance measure chosen is a weighted average of: the overnight interest rate; and three month, six month, one year, three year, five year, and ten year Treasury rates, respectively. For the fiscal year ended September 30, 2010, the performance measure weighted average was 0.97%. The actual pooled cash earnings performance before bank charges was 2.76%. Investments being held outside of the consolidated cash pool include escrowed debt service investments and employee retirement investments. Permissible escrowed debt service investments are specifically defined in each individual debt instrument, but generally follow the same limitations applicable to consolidated cash pool investments. The City maintains four different employee retirement programs, and each one has its own list of permitted investments. Generally, each plan allows the same type of investments as the consolidated cash pool, but additionally allows some portion of its assets to be invested in corporate bonds, notes of corporations, and stocks that are listed on one or more of the recognized national or international stock exchanges. 2. Receivables and payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e. the current portion of interfund loans) or "advances to/from other funds" (i.e. the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities Item # 3 43 Attachment number 2 Page 57 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 are reported in the government-wide financial statements as "internal balances". Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. All trade and property tax receivables are shown net of an allowance for uncollectibles. Trade accounts receivable less than 60 days are included in the trade accounts receivable allowance for uncollectibles at the five-year average loss experience rate of 3.27%. Trade accounts receivable in excess of 60 days are reserved at 40%. The property tax receivable allowance for uncollectibles is 10% of the current year portion of the receivable, and 30%, 50%, 70%, 90%, and 95% for the receivable portions attributable to the prior five years respectively (fiscal 2009 thru 2005), and 100% of the receivable attributable to fiscal years 2004 and prior. Property tax revenue is recognized in the fiscal year for which the taxes are levied, provided the availability test is met, in conformance with NCGA Interpretation No. 3. Property taxes for the following fiscal year are levied by Council action in September of each year. This levy is apportioned to property owners based on the previous January 1 assessed values. Tax bills are mailed out on or about November 1, and the collection period runs from November 1 through March 31. On April 1, unpaid property taxes are considered delinquent and become a lien. Tax certificates are sold in June for real property with delinquent taxes. Since taxes are not collected prior to November 1, the City does not record revenue for advance collections. Uncollected taxes receivable at year-end are recorded, with an appropriate allowance for estimated uncollectible amounts. The net amount deemed to be collectible but not current (not expected to be collected within sixty days after the close of the fiscal year) is shown as deferred revenue in the appropriate fund. All delinquent property taxes, except those levied specifically for the restricted purposes of financing activities accounted for in the Special Development Fund, are recorded in the General Fund. Property tax revenues are recognized in the General Fund and the required transfers to the appropriate debt service or pension fund are recorded as operating transfers from the General Fund. The City is permitted by State law to levy ten mills without referendum. Additional millage not subject to the ten mill limitation is authorized if approved by referendum. The tax rate of 5.1550 mills for the year ended September 30, 2010, reflects a 9.1 % increase from the prior year millage rate of 4.7254. Water, gas, solid waste, stormwater, and recycling charges to customers are based on actual consumption. Consum�tion is determined on a monthly cycle basis. The City recognizes the unbilled consumption as revenue as of September 30t . 3. Inventories and prepaid items Inventories of proprietary funds are stated at cost and valued on the first-in first-out (FIFO) basis. In governmental funds, the majority of inventory items are accounted for under the purchases method, which provides that expenditures are recognized when the inventory item is purchased. The only governmental fund inventory that is accounted for under the consumption method is the General Fund inventory of items for resale at the City's public fishing pier. Under the consumption method, the expenditure is recognized when the inventory item is sold (or consumed). Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. 4. Restricted assets Certain resources of the City's enterprise funds are classified as restricted assets. Restricted assets include: Water and Sewer improvement charges restricted by the authorizing ordinances to the construction of additions and improvements to the water and sewer systems; Gas Utility and Solid Waste Utility restricted customer deposits; and assets of the Water & Sewer Utility, Gas Utility, and Stormwater Utility funds restricted under the provisions of authorizing ordinances for revenue bonds to the payment of future revenue bond debt service, system construction, and renewals and replacements. 5. Capital assets Capital assets, which include property, plant, equipment, and certain infrastructure assets, (e.g. roads, bridges, etc.) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets, as defined by the City, are assets with an initial individual cost of more than $5,000 (amount not rounded). Individual assets that cost less than $5,000, but that operate as part of a network system, may be capitalized in the aggregate, using the group method. Additionally, higher thresholds for capitalization apply to the following categories: land improvements, $50,000; buildings, building improvements, and utility systems, $100,000; intangible assets, $100,000; and Item # 3 44 Attachment number 2 Page 58 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 infrastructure, $500,000. Capital assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. The total interest expense incurred by business-type activities during the current fiscal year was $12,372,521. Of this amount, $731,096, $54,882, and $69,693 were included as part of the cost of capital assets under construction in connection with water & sewer, gas, and stormwater system projects, respectively. These interest expense amounts were netted against related project interest earnings of ($1,366,341), $-0-, and $-0-, respectively, to arrive at net capitalized interest of ($635,245), $54,882, and $69,693 for water & sewer, gas, and stormwater system projects, respectively. Property, plant, equipment, and intangible assets of the primary government are depreciated using the straight-line method over the following estimated useful lives: Assets Years Buildings & building improvements 10-40 Public domain infrastructure 20-40 Utility systems 18-40 Machinery & equipment 5-15 Vehicles 5-10 Intangible assets 5-20 6. Compensated absences It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Vacation and sick leave "caps" vary depending upon an employee's bargaining unit, hire date, etc, but generally employees may accumulate vacation time not exceeding 320 hours and sick leave not exceeding 1,560 hours. Upon retirement from City service a qualified employee is paid for all vacation time not exceeding the applicable vacation "cap" and one-half of accumulated unused sick leave not exceeding the sick leave cap (i.e. maximum pay-out of 780 hours for an employee with a 1,560 hour cap). The City accrues for all earned but unused vacation pay up to the applicable cap and the portion of unused sick leave estimated to be payable upon retirement. The current portion of compensated absences is the amount estimated to be used in the following year. For governmental activities, compensated absences are liquidated within the same governmental funds where the employee vacation and/or sick leave was earned. 7. Long-term obligations In the government-wide financial statements, and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt. In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 8. Fund equity In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change. Item # 3 45 Attachment number 2 Page 59 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Note II — Stewardship, Compliance, and Accountability A. Budgets and budgetary accounting Annual budgets are legally adopted for the General Fund, Special Development special revenue fund, and the Community Redevelopment Agency special revenue fund. The budget for the Special Development Fund is adopted on a basis consistent with GAAP, and appropriations lapse at year-end. Appropriations for open encumbered purchase orders at year- end in the General Fund do not lapse, but rather continue until liquidated or otherwise cancelled by City Council action. For the General Fund budgetary comparison statements, actual expenditures have been adjusted to include end-of-year encumbrances and to exclude beginning-of-year encumbrances, in order to provide a meaningful comparison. Except for the treatment of encumbrances and certain transactions relating to interfund loans, the General Fund Budget is adopted on a basis consistent with GAAP, and all non-encumbered appropriations lapse at year-end. The level of budgetary control established by the legislative body, the level on which expenditures may not legally exceed appropriations, is the individual fund. In accordance with provisions of Ordinance 5025-90 and with Section 2.519(4) of the Clearwater Code, the City Manager may transfer part or all of any unencumbered appropriation balance among programs within an operating fund, provided such action does not result in the discontinuance of a program. Such transfers must be included in the next budget review presented to the City Council. Upon detailed written request by the City Manager, the City Council may by ordinance transfer part or all of any unencumbered appropriation balance from one fund to another. As established by administrative policy, department directors may transfer money from one operating code to another within a program without a formal written amendment. Formal requests for budget amendments from department directors are required for transfers, capital expenditures, and reserves. Thus, certain object classifications within departmental and/or program budget appropriations are subject to administratively imposed controls, in addition to the legal controls imposed by City Council action described above. The Community Redevelopment Agency (CRA) Fund annual budget is adopted by the trustees of that agency in accordance with state law. The level of budgetary control is the total fund. The CRA Fund Budget is adopted on a basis consistent with GAAP, and all appropriations lapse at year-end. Budget amounts presented in the accompanying financial statements reflect all amendments adopted by the City Council and the governing board of the component unit. All amendments were adopted in conformance with legal requirements. Individual amendments, as well as the net effects of all amendments during the fiscal year, were not material in relation to the original appropriations for the governmental funds in the aggregate. Budgets for the Capital Projects Funds, the Special Programs Fund, the Local Housing Assistance Trust Fund, and the Pinellas County Local Housing Assistance Trust Fund are adopted on a multi-year completed program basis, where budgetary appropriations do not lapse at year-end, but may extend across two or more fiscal years. A comparison of annual results with these budgets would not be meaningful and is therefore not included in this report. All City Council adopted budgets are integrated into the formal accounting system to allow for monthly comparison of projected and actual results in all funds for which budgets are adopted. Note III — Detailed Notes on All Funds A. Deposits and investments Investments with original maturities of three months or less are considered to meet the definition of cash equivalents. The majority of the investments in which the City's proprietary funds have equity are held by the City's consolidated pool of cash and investments. Since fund equities in this cash management pool have the general characteristics of demand deposits, in that additional funds may be deposited at any time and also funds may be withdrawn at any time without prior notice or penalty, each fund's equity account is considered a cash-equivalent regardless of the maturities of investments held by the pool. Funds with deficit (overdraft) positions within the consolidated pool report the deficits as interfund payables to the City's Capital Improvement Fund. Item # 3 46 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Deposits Attachment number 2 Page 60 of 181 All cash of the City is entirely insured either by federal depository insurance or via banks' participation as qualified public depositories pursuant to Florida Statutes, Chapter 280, "Security for Public Deposits". The City is required to verify that monies are invested in "qualified public depositories" as defined in Florida Statutes section 280.02. Pooled Cash and Investments To increase returns and minimize fees, the City follows the practice of pooling available cash and investments of all funds with the exception of retirement plan investments and assets held under Bond Trust Indenture Agreements. Please refer to Note (I)(D)(1) for a discussion of allowable investments under the pooled cash and investments investment policy. All investments at year-end were in compliance with the pooled cash and investments investment policy. At year-end, the government's cash and investment balances were as follows, excluding pension plan investments and investments held under Bond Trust Indenture Agreements: Pooled Cash and Investments Cash and cash equivalents: Cash on hand Cash in bank Total cash and cash equivalents Investments: Treasuries U.S. Agencies Government National Mortgage Assn (GNMA) Federal Farm Credit Bank (FFCB) Federal Home Loan Bank (FHLB) Federal Home Loan Mortgage Assn (FHLMC) Federal Home Loan Mortgage Assn Zeroes Federal National Mortgage Assn (FNMA) Federal National Mortgage Assn (FNMA) Zeroes Dept of Housing and Urban Development (HUD) Student Loan Marketing Association (SLMA) Student Loan Marketing Association (SLMA) Tennessee Valley Authority (TVA) Tennessee Valley Authority (TVA) Zeroes Other Government Sponsored Agencies Other Government Sponsored Agencies - Zeroes Total U.S. Agencies Municipal bonds Municipal bonds Total municipal bonds Collateralized mortgage obligations Total investments Total pooled cash and investments Carrying Amount $ 57,602 24,248,178 24,305,780 5,172,110 18,114,067 25,058,432 75,386,977 42,206,476 2,987,672 69,637,810 8,533,492 6,619,243 7,237,654 8,160,711 5,476,414 7,432,565 7,383,094 3,369,532 287,604,139 9,925,537 2,508,273 12,433,810 4,266,989 309,477,048 $ 333,782,828 % of Weighted avg Moody's Portfolio maturitv (vears) Ratina 0.0% n/a n/a 7.3% n/a n/a 7.3% n/a n/a 1.5% 5.4 % 7.5% 22.6% 12.6% 0.9% 20.9% 2.6% 2.0% 2.2% 2.4% 1.6% 2.2% 2.2% 1.0% 86.2% 3.0% 0.8% 3.7% 1.3% 92.7% 100.0% 3.45 1.32 4.01 3.57 3.44 5.30 4.00 9.26 5.97 2.30 4.38 3.45 3.62 1.47 0.40 2.57 5.11 1.71 3.34 n/a Aaa Aaa Aaa Aaa Aaa Aaa Aaa Aaa Aaa Baa1 Aaa Aaa Aaa Aaa Aa2/Aa3/A2 Baa1/NR G� Cash and investments as of September 30, 2010 are classified in the accompanying financial statements as follows: Item # 3 47 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Statement of net assets Primary Government: Cash and investments Restricted cash and investments Fiduciary Funds: Cash and investments-pension funds Cash and investments-agency fund Total cash and investments per CAFR Interest Rate Risk — Pooled Cash and Investments: 09/30/10 $ 247,186,271 80,485,382 5,683,282 427,893 $ 333,782,828 Attachment number 2 Page 61 of 181 As a means of limiting exposure to fair value losses arising from rising interest rates, the City's pooled cash investment policy prohibits investments in securities maturing more than fifteen years from the date of purchase, unless matched to a specific cash flow requirement. Additionally, the policy allows no more than 10% of the portfolio to have maturities in excess of ten years unless specifically matched against a debt or obligation. Finally, the policy requires that the weighted average maturity be three years or less, except for temporary situations due to market conditions and/or cash needs when the average maturity may exceed three years but shall not exceed four years. Weighted average maturities for the City's pooled cash investments are indicated in the table above. Credit Risk — Pooled Cash and Investments: The City's pooled cash investment policy, in accordance with Florida Statutes, allows investments to direct obligations of the United States, federal agencies, debt issued by the State of Florida or any political subdivision, and commercial paper of prime quality of the highest letter and numerical rating as provided by at least one nationally recognized rating service. Ratings for the City's pooled cash investments are disclosed in the preceding table. Concentration of Credit Risk — Pooled Cash and Investments: The City's pooled cash investment policy limits the investment in any one issuer to 40% of the portfolio. Concentrations for several issuers exceeded 5% as disclosed in the preceding table, though none exceeded the 40% limit per the policy. Bond Trust Indenture Apreement / Debt Service Investments The City invests in certain prescribed investments per the terms of revenue bond trust indenture agreements. As of September 30, 2010, these consisted of: Bond Trust Indenture Debt Service Investments Investments: Commercial paper Total investments Total pooled cash and investments Pension Plan Assets Carrying % of Weighted avg Moody's Amount Portfolio maturity (years) Ratinq $ 888,327 100.0% 888, 327 $ 888,327 0.34 A1 / P-1 The City reports four pension funds in the accompanying financial statements. Each of the plans has a separate governing board of trustees, a separate investment policy, and differing investment restrictions/risks. Consequently each is disclosed separately below. All investments at year-end were in compliance with the respective plan investment policies. Please refer to Note (I)(D)(1) for a discussion of allowable investments under the pension plans. Emplovees Pension Plan At year-end, the Employees' Pension Plan cash and investment balances were as follows: Item # 3 48 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Carrying % of Weighted avg Employees' Pension Plan Cash and Investments Amount Portfolio maturity (years) Cash and cash equivalents: Cash and cash equivalents - pooled cash $ 2,147,576 0.3% n/a Cash in managed investment accounts Total cash and cash equivalents I nvestme nts: Government bonds Government bonds Government bonds Government bonds Treasuries - strips Treasuries - index linked U.S. agencies U.S. agencies U.S. agencies Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds International equity securities Domestic stocks Mortgage backed bonds Commodity exchange traded notes Domestic equity mutual funds International equity mutual funds Total investments Total cash and investments Interest Rate Risk — Employees' Pension Plan: 44,269,308 7.2°/o n/a 46,416,884 14,716,923 508,946 3,174, 778 699,830 393,310 1, 312, 824 15,867,621 414,430 205,233 1, 816, 234 6, 630, 290 24,745,673 26,809,695 4, 438, 935 3, 462, 667 260,753 77,868,022 246,319,113 72,356,017 818,343 38,754,649 28,791,544 570,365,830 $ 616,782,714 2.4°/a 0.1% 11.7 0.5% 0.1% 0.1% 14.1 0.2°/a 14.4 2.6°/a 0.1% 0.0% 0.3% 1.1% 4.0% 4.3°/a 0.7% 0.6% 0.04% 12.62°/a 39.9°/a 11.7% 0.1% 6.3°/a 4.7% 100.0% n/a 24.3 n/a n/a n/a Attachment number 2 Page 62 of 181 S&P Ratina n/a n/a AAA AA- A- BBB AAA AAA AAA A NR AAA AA+ AA AA- A+ A A- BBB+ BBB BBB- BB+ BB BB- B B- CCC+ D NR n/a n/a AAA n/a n/a n/a As a means of limiting exposure to fair value losses arising from rising interest rates, the Employees' Pension Plan investment policy limits the investment in fixed income investments to no more than 50% of the portfolio. There are no limits related to weighted average maturities due to the long-term nature of pension plan investing. Credit Risk — Employees' Pension Plan: The Employees' Pension Plan investment policy limits credit risk by restricting equity investments to corporations that are listed on one of the national or international stock exchanges. Additionally, fixed income corporate bonds must carry an "investment grade" rating as established by one of the nationally recognized rating agencies. At September 30, 2010, the Plan had $8,162,355 invested in domestic corporate bonds that had fallen below investment grade as the result of investment downgrades, as indicated on the table above. The respective money managers notified the Plan administrators of the downgrades and the planned courses of action related to these securities on a timely basis, consistent with the policy's individual manager guidelines. Concentration of Credit Risk — Employees' Pension Plan: The Employees' Pension Plan investment policy limits concentration of credit risk by limiting the investment in common stock or capital stock of any one corporation to 3% of the plan equity assets, unless due to a higher percentage included in a nationally recognized market index at least as broad as the Standard and Poor's Composite Index of 500 companies, or upon a specific finding by the investment committee that such higher percentage is in the best interest of the fund. Item # 3 49 Attachment number 2 Page 63 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Additionally, the individual manager guidelines associated with the policy provide further diversification of both equity and fixed income investments to minimize concentration of credit risk. Foreign Currency Risk — Employees' Pension Plan: Risk of loss arises from changes in currency exchange rates. The Employees' Pension Plan investment policy does not have a formal policy to limit foreign currency risk, other than a guideline of no more than 25% of the plan assets invested in international equities. The Pension Plan's exposure to foreign currency risk is as follows: Investment Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Common stock Total Currencv Chinese Yan Renminibi Brazil Real South Korea Won Hong Kong Dollar South Africa Rand India Rupee Taiwan Dollars Mexico Pesos Euro Russian Ruble British Pound Japanese Yen Thailand Bath Malaysia Ringgit Indonesia Rupiah Poland Zloty Turkey Liras Chile Peso Singapore Dollar Egypt Pound Czeck Rep Koruna Norwegian Krone Peru nuevo sol Hungary Forint Columbian Peso Philippines Peso Swiss Franc Swedish Krona Kuwait Dinar U.A.E. Emirati Dirham Morocco Dirham Qatar Rial Austrailian Dollar Argentian Peso Romania N'ew Leu Croatia Kuna Kazakhstan Tenge Canadian Dollar Kenya Shilling Oman Rial Saudi Arabia Saudi Riyal Mauritius Rupee Various Others 50 Fair Value $ 6,471,391 5,700,997 4, 523, 071 4,358,630 4,305,963 4,138,080 3,833,706 3,230,122 3,285,553 3,141,461 2,271,750 2,059,259 1,856,595 1,824,032 1,445,895 1,414,428 1, 306, 320 1,263, 337 1,045,454 935,393 885,363 841,474 781,422 731,585 701,010 663, 785 637,639 546,174 518,248 437,631 428, 994 423,236 256, 917 256,245 230,332 224, 574 224, 574 214,433 207,299 207,299 207,299 204,420 1,380,694 $ 69,622,084 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Firefiphters' Relief and Pension Plan At year-end, the Firefighters' Relief and Pension Plan cash and investment balances were as follows: Cash and cash equivalents: Cash and cash equivalents Total cash and cash equivalents Investments: U.S. agency - Federal NaYI Mortgage Assn. (FNMA) U.S. agency - Federal Agricultural Mortgage Corp. (FAMCA) U.S. agency - Federal Home Loan Bank (FHLB) Total investments Total managed cash and investments Interest Rate Risk — Firefighters' Relief and Pension Plan: Attachment number 2 Page 64 of 181 Carrying % of Weighted avg Moody's Amount Portfolio maturitv (vearsl Ratina $ 3,521,390 51.3% n/a n/a 3,521,390 1,228,812 17.9% 3.34 Aaa 1,108,815 16.2% 4.53 Aaa 1,000,688 14.6% 3.57 Aaa 3,338,315 $ 6,859,705 100.0% As a means of limiting exposure to fair value losses arising from rising interest rates, the Firefighters' Relief and Pension Plan investment policy limits the target investment in fixed income investments to no more than 70% of the portfolio. There are no limits related to weighted average maturities due to the long-term nature of pension plan investing. Credit Risk — Firefighters' Relief and Pension Plan: The Firefighters' Relief and Pension Plan investment policy limits credit risk by restricting the fixed income investments to investment grade securities, per a nationally recognized ranking agency. Concentration of Credit Risk — Firefighters' Relief and Pension Plan: The Firefighters' Relief and Pension Plan investment policy limits concentration of credit risk by limiting the target allocation of the plan to domestic fixed income to 70% of the portfolio, with the remainder of the portfolio allocated to the City's well- diversified pooled cash portfolio (see above disclosure). There are no additional limitations on concentrations with individual issuers or agencies due to the relatively small portfolio of this closed pension plan. Foreign Currency Risk — Firefighters' Relief and Pension Plan: The Firefighters' Relief and Pension Plan investment policy does not permit investment in foreign fixed income or equity securities. Police Supplemental Pension Plan At year-end, the Police Supplemental Pension Plan cash and investment balances were as follows: Item # 3 51 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Cash and cash equivalents: Cash in bank Cash in managed investment accounts Total cash and cash equivalents Investments: Treasuries U.S. agencies Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds International equity securities Domestic stocks Mortgage backed bonds Mortgage backed bonds Total investments Total managed cash and investments Carrying % of Weighted avg Amount Portfolio maturity_(vears� $ 14,316 0.1% 196,412 1.4% 210, 728 2,931,414 20.6% 630,344 4.4% 293,294 2.1 % 829,875 5.9% 16,268 0.1 % 3,067,503 21.6% 6,178,276 43.5% 36,203 0.3% 3,593 0.0% 13, 986, 770 $ 14,197,498 100.0% Interest Rate Risk — Police Supplemental Pension Plan: n/a n/a n/a 7.44 3.49 5.11 n/a n/a 31.80 Attachment number 2 Page 65 of 181 Moody's Ratina n/a n/a n/a Aaa Aaa Aa1 Aa2 Aa3 A1 A2 A3 Baa1 n/a n/a Aaa NR As a means of limiting exposure to fair value losses arising from rising interest rates, the Police Supplemental Pension Plan investment policy limits the duration of the fixed income portfolio to 125% of the duration of the Barclays Capital Aggregate Bond index. Additionally, no issues, Treasury, or Corporate Bonds may be purchased with maturities in excess of 15 years. Credit Risk — Police Supplemental Pension Plan: The Police Supplemental Pension Plan investment policy limits credit risk by restricting equity investments to corporations that are listed on one of the national or international stock exchanges. Additionally, fixed income security investments are limited to "A" rated or higher corporate bonds, debentures, and preferred stocks; corporate debt provided the corporation meets the standards set forth in section 185.06(1)(b), Florida Statutes; and U.S. Government and agency obligations. Finally, the investment policy requires that investment managers dispose of any issue that has been downgraded below "A" as soon as is economically feasible. Concentration of Credit Risk — Police Supplemental Pension Plan: The Police Supplemental Pension Plan investment policy limits concentration of credit risk by limiting the investment in common stock or capital stock of any one issuing company to 5% of the outstanding capital stock of the company. Additionally, the policy limits any one-industry position to no more than 25% of the equity portfolio. Foreign Currency Risk — Police Supplemental Pension Plan: Risk of loss arises from changes in currency exchange rates. The Police Supplemental Pension Plan investment policy does not have a formal policy to limit foreign currency risk, other than a guideline of no more than 20% of the plan assets invested in international equities. Investment in fixed income foreign investments is not permitted per the investment policy. The Plan has no current exposure to foreign currency risk. Firefiphters Supplemental Pension Plan At year-end, the Firefighters Supplemental Pension Plan cash and investment balances were as follows: Item # 3 52 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Cash and cash equivalents: Cash in managed investment accounts Total cash and cash equivalents Investments: Treasuries Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic corporate bonds Domestic stocks Mortgage/Asset backed bonds Domestic equity mutual funds International equity mutual funds Total investments Total managed cash and investments Carrying % of Amount Portfolio $ 238,308 2.4% 238,308 1,242,173 217,473 1,616,733 445,098 478,413 1,502,921 625,697 2,689,984 668,178 9,486,670 $ 9,724,978 Interest Rate Risk — Firefighters Supplemental Pension Plan: 12.8% 2.2% 16.6% 4.6% 4.9% 15.5% 6.4% 27.7% 6.9% 100.0% Attachment number 2 Page 66 of 181 Weighted avg Moody's maturity (years) Ratinq n/a n/a 3.90 2.71 n/a 21.63 n/a n/a Aaa Aaa Aa 1 /Aa2/Aa3 A1 /A2/A3 Baa1/Baa2/Baa3 n/a n/a n/a n/a As a means of limiting exposure to fair value losses arising from rising interest rates, the Firefighters Supplemental Pension Plan investment policy limits the duration of the fixed income portfolio to 135% of the duration of the Merrill Lynch Master Bond Index. Credit Risk — Firefighters Supplemental Pension Plan: The Firefighters Supplemental Pension Plan investment policy limits credit risk by restricting equity investments to securities that are fully and easily negotiable. Additionally, investments in corporations whose stock has been publicly traded for less than one year are limited to 15% of the equity portfolio. An additional investment policy restriction is that investment in equity securities whose market capitalization is less than $2 billion dollars shall be limited to 25% of the total equity portfolio. Additionally, fixed income corporate security investments are limited to "Baa" rated (per Moody's) or higher corporate bonds (investment grade). Finally, collateralized mortgage obligations must be backed by a federal agency (i.e. GNMA, FHLMC, or FNMA) or rated Aaa by Moody's, and must pass the FFIEC High Risk Security Test on an annual basis. Concentration of Credit Risk — Firefighters Supplemental Pension Plan: The Firefighters Supplemental Pension Plan investment policy limits concentration of credit risk by limiting the investment in common stock or capital stock of any one issuing company within an investment manager's portfolio to 5% of the portfolio. Similarly, no more than 10% of a fixed income investment manager's portfolio may be invested in the securities of any single corporate issuer per the plan investment policy. Finally, investments in collateralized mortgage obligations are limited to 15% of the investment manager's total portfolio. Foreign Currency Risk — Firefighters Supplemental Pension Plan: Risk of loss arises from changes in currency exchange rates. The Firefighters Supplemental Pension Plan investment policy does not have a formal policy to limit foreign currency risk, other than a guideline of no more than 10% of the plan assets invested in international equities. B. Receivables Receivables as of year-end for the City's governmental, proprietary, internal service, and fiduciary funds, including the applicable allowances for uncollectible accounts for the proprietary funds, are segregated on the fund financial statements. The Mortgages, Notes, and Other Loans amount of $14,921,608 reported on the Governmental Funds balance sheet includes $14,838,813 of long-term loans receivable that are not expected to be collected within the next fiscal year. Item # 3 53 Attachment number 2 Page 67 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Receivables as of year-end for the primary government's individual major funds, as well as non-major funds and internal service funds in the aggregate, are as follows: Receivables, net of aqqlicable allowances for uncollectible accounts (amounts in thousandsl: Franchise Taxes Fees Interest Accounts Notes Other Total General fund $ 1,812 $ 916 $ 202 $ 180 $ - $ 7 $ 3,117 Special Development 76 - 233 2 - - 311 Capitallmprovement - - 2 - - - 2 Non-major governmental funds - - 151 - 15,196 257 15,604 Internal service funds - - 302 - - 302 Total governmental 1,888 916 890 182 15,196 264 19,336 Less: Allowance for uncollectible (608) - - - (274) - (882) Net governmental receivables $ 1,280 $ 916 $ 890 $ 182 $ 14,922 $ 264 $ 18,454 Water and Sewer Utility $ - $ - $ 634 $ 5,233 $ - $ 187 $ 6,054 Gas Utility - - 148 2,386 - - 2,534 Solid Waste Utility - - 107 1,650 - - 1,757 Stormwater Utility - - 101 1,991 - - 2,092 Non-major enterprise funds - - 162 227 - - 389 Total business-type - - 1,152 11,487 - 187 12,826 Less: Allowance for uncollectible - - - (202) - - (202) Net business-type receivables $ - $ - $ 1,152 $ 11,285 $ - $ 187 $ 12,624 C. Capital assets Capital asset activity for the year ended September 30, 2010: Govemmental Activities: Non-depreciable capital assets: Land Construction in progress Total non-depreciable capital assets Depreciable capital assets: Buildings Improvements other than buildings Machinery and equipment I nfrastructure Total depreciable capital assets Less accumulated depreciation for: Buildings Improvements other than buildings Machinery and equipment I nfrastructure Total accumulated depreciation Net depreciable capital assets Net governmental activities capital assets Beginning Transfers / Ending Balance Increases Decreases Reclassifications Balance $ 79,291,397 $ 300,126 $ - $ - $ 79,591,523 13,509,321 6,376,375 9,415,604 - 10,470,092 92,800,718 6,676,501 9,415,604 - 90,061,615 113,994,204 5,210,848 - - 119,205,052 24,364,837 3,043,908 - (1,000,000) 26,408,745 71,767,246 4,860,052 3,343,559 17,239 73,300,978 133,426,480 3,086,369 - - 136,512,849 343,552,767 16,201,177 3,343,559 (982,761) 355,427,624 (32,051,698) (3,716,100) - - (35,767,798) (10,235,349) (1,144,321) - - (11,379,670) (51,087,321) (6,221,578) (2,698,052) (17,239) (54,628,086) (62,266,972) (4,351,679) - - (66,618,651) (155,641,340) (15,433,678) (2,698,052) (17,239) (168,394,205) 187,911,427 767,499 645,507 (1,000,000) 187,033,419 $ 280,712,145 $ 7,444,000 $ 10,061,111 $ (1,000,000) $ 277,095,034 54 Item # 3 Business-type activities: Non-depreciable capital assets: Land Construction in progress Total non-depreciable capital assets Depreciable capital assets: Buildings Improvements other than buildings Machinery and equipment Total depreciable capital assets Less accumulated depreciation for: Attachment number 2 Page 68 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Beginning Transfers / Ending Balance Increases Decreases Reclassifications Balance $ 31,312,012 $ - $ 31,331 $ - $ 31,280,681 16,848,148 15,866,231 10,443,357 - 22,271,022 48,160,160 15,866,231 10,474,688 - 53,551,703 24,998,545 242,149 - - 25,240,694 472,842,834 24,848,899 - 1,000,000 498,691,733 9,671,825 822,299 836,388 (17,239) 9,640,497 507,513,204 25,913,347 836,388 982,761 533,572,924 Buildings (11,689,693) (902,461) - - (12,592,154) Improvements other than buildings (175,554,700) (15,712,906) - - (191,267,606) Machinery and equipment (6,900,333) (762,800) (670,648) 17,239 (6,975,246) Total accumulated depreciation (194,144,726) (17,378,167) (670,648) 17,239 (210,835,006) Net depreciable capital assets 313,368,478 8,535,180 165,740 1,000,000 322,737,918 Net business-type activities capital assets $ 361,528,638 $ 24,401,411 $ 10,640,428 $ 1,000,000 $ 376,289,621 Depreciation expense was charged to functions / programs of the primary government as follows: Govemrrental activities: General govemment Public safery Physical environment Transportation, including depreciation of general infrastructure assets Econorric environment GUlture and recreation Capital assets held by the govemrrental intemal service funds are charged to the various functions based on their usage of the assets Total depreciation expense - govemrrental activities Business-type activities: Water and sewer utiliry Gas utility Solid waste utility Storrruvater utiliry Recycling utility Marine operations Aviation operations Parking systemoperations Harborview Center operations Total depreciation expense - govemrrental activities 55 736,353 1, 578,290 153,895 4,287,395 22,956 3,902,627 4, 752,162 $ 15,433,678 $ 11,557,402 1,912,622 221,609 2,398,350 159, 023 107,025 199,841 300,619 521,676 $ 17,378,167 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Construction commitments At September 30, 2010, material outstanding construction commitments were as follows: Project Reclairr�d Water Distribution System Sanitary Sewer Renewal & Replacerr�nt Tropic Hills Phase I Drainage Improverrents Traffic Calrring Reverse Osrrosis Plant Expansion - Reservoir #2 Wellfields Expansion Gearwater Harbor Marina boatslips Reverse Osrrosis Plant Expansion - Reservoir #1 Sanitary Sewer Extensions Wastewater Treatrr�nt Plant Generator Replacerrents Total Construction Corrrritrrents D. Interfund receivables, payables, and transfers 1. Interfund balances Fund Water &Sewer Utility enterprise fund Water &Sewer Utility enterprise fund Stomvvater Utility enterprise fund Capital Improverrent capital projects fund Water &Sewer Utility enterprise fund Water &Sewer Utility enterprise fund Gearwater Harbor Marina enterprise fund Water &Sewer Utility enterprise fund Water &Sewer Utility enterprise fund Water &Sewer Utility enterprise fund Attachment number 2 Page 69 of 181 Construction Corrrritrrents Outstanding $ 4,102,235 2,449,147 1, 797,144 1, 717,723 1,591,434 1,460,717 873,641 784,879 780,388 761,132 $ 16,318,440 As discussed in Note III-A, individual fund deficits in the consolidated cash pool, if any, have been reclassified as of September 30, 2010, as interfund loans from the Capital Improvement Fund, which was selected by management for this purpose. This reclassification results in a corresponding reduction in the cash equity in the Capital Improvement Fund, offset by an increase in interfund receivables. The amounts of the reclassified cash pool deficits, if any, as well as other individual fund interfund payable and receivable balances (current), at September 30, 2010, were as follows: Fund Debt Service Fund: Notes and Mortgages Capital Project Fund: Capital Improvement Enterprise Fund: Airpark Operations Internal Service Funds: Administrative Services Central Insurance Due from Other Funds Due to Other Funds Deficit in Other Deficit in Other Pooled Cash Receivables Pooled Cash Payables $ - $ - $ 32,512 $ - 32,512 20,271 91,654 - 111,925 - - $ 32,512 $ 111,925 $ 32,512 $ 111,925 Individual interfund advances (long-term) at September 30, 2010, follow: Item # 3 56 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Fund Special Revenue Funds: Special Programs Community Redevelopment Agency Enterprise Funds: Airpark Operations Internal Service Funds: Administrative Services Central Insurance Descriptions of lonq-term interfund loans as of September 30, 2010: Advances to Other Funds 648,827 Advances from Other Funds $ - 648,827 81,086 - 549,921 631,007 - $ 1,279,834 $ 1,279,834 Attachment number 2 Page 70 of 181 Two interfund loans from the Special Programs special revenue fund to the Community Redevelopment Agency special revenue fund in the amount of $350,000 and $298,827, respectively, related to the purchase, remediation, and development of downtown parcels. Both loans are interest-free and are to be repaid upon sale of the developed parcels. An internal five-year loan from the Central Insurance Fund to the Airpark Operations enterprise fund, for the construction of a new multi plane hangar, in the amount of $101,357. The loan provides for five annual payments of $20,271 plus interest at the cash-pool rate, due on September 30 of each year. The loan commenced April 2, 2008, with the first principal payment due September 30th of the year that construction is completed, currently estimated to be September 30, 2011. An internal ten-year loan from the Central Insurance Fund to the Administrative Services Fund for the purchase and installation of fiber optic cable and termination equipment. The loan provides for ten annual payments of $91,654 plus interest at the cash-pool rate, due on September 30 of each year. The loan commenced September 30, 2003 with the first annual principal payment due September 30, 2008, the year that the infrastructure project was completed. 2. Interfund transfers Interfund transfers for the year ended September 30, 2010, consisted of the following: Transfers to General Fund from: Special Development Fund Capital Improvements Fund Water & Sewer Utility Enterprise Fund Gas Utility Enterprise Fund Solid Waste Utility Enterprise Fund Stormwater Utility Enterprise Fund Nonmajor governmental funds Nonmajor enterprise funds Internal service funds Tota I Transfers to Special Development Fund from: Capital Improvements Fund Tota I Transfers to Capital Improvements Fund from: General Fund Special Development Fund Nonmajor governmental funds Tota I 57 $ 4,600,000 114,754 2,851,780 4,298,260 949,630 692,090 1, 004, 830 827, 525 2,970,000 18, 308, 869 1, 339 1, 339 2, 747, 537 7, 418,173 30,000 10,195, 710 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Transfers to Nonmajor governmental funds from: General Fund Special Development Fund Water & Sewer Utility Enterprise Fund Gas Utility Enterprise Fund Solid Waste Utility Enterprise Fund Stormwater Utility Enterprise Fund Nonmajor governmental funds Nonmajor enterprise funds Internal service funds Tota I Transfers to Gas Utility Enterprise Fund from: General Fund Tota I Transfers to Stormwater Utility Enterprise Fund from: Special Development Fund Tota I Transfers to Nonmajor enterprise funds from: General Fund Special Development Fund Tota I Transfers to Internal service funds from: General Fund Water & Sewer Utility Enterprise Fund Nonmajor governmental funds Nonmajor enterprise funds Tota I Transfers to general government long term debt from: Gas Utility Enterprise Fund Tota I Total interfund transfers 15,640,927 1,114,260 450,000 11,000 80,000 26,500 4,546,945 90,000 1, 922, 500 23, 882,132 100,000 100,000 24, 770 24, 770 517, 383 4, 357, 663 4, 875, 046 89,243 31,328 40,000 4, 638,449 4, 799, 020 4,612 4,612 $ 62,191,498 Attachment number 2 Page 71 of 181 Transfers are primarily used to 1) transfer revenues that have been collected in the required fund per state law to the funds and activities that state law allows for expenditures; 2) transfer of "payment in lieu of taxes" contributions from the utility funds to the General Fund; 3) transfer funding from governmental funds to debt service and capital improvements funds; and 4) transfer matching funds from the General Fund to various grant programs. Other non-routine interfund transfers occurring during the current fiscal year included transfers of $4.6 million from the Special Development Fund and $2.97 million from the Central Insurance Fund to the General Fund towards the retirement of debt. This total of $7.57 million was then transferred from the General Fund, along with a$365 thousand contribution from the General Fund, to the Improvement Revenue Refunding Bonds Debt Service Fund for fiscal 2011 retirement of the Improvement Revenue Refunding Bonds, Series 2001. Additionally, the General Fund transferred $3.4 million to the Beachwalk Improvement Revenue Bonds Debt Service Fund for the current year retirement of the Improvement Revenue Bonds, Series 2008. Additional interfund transfers included receipt by the Special Programs Fund of $1.75 million from the Central Insurance Fund to finance an employee health clinic, and a total of $2.1 million received by the Special Programs Fund from various funds for funding of current year retirement incentives. Finally, during fiscal 2010 the Clearwater Harbor Marina Fund returned $4.6 million of prior year boat slips financing to the Central Insurance Fund due to current year receipt of $4.1 million in available infrastructure sales tax funding received from the Special Development Fund. E. Leases The City purchases various equipment for governmental and business-type activities under lease purchase financing agreements. The equipment is purchased with cash and subsequently provided as collateral via a"lease purchase" financing arrangement, typically for a five-year term. Obligations under these lease purchase agreements are recorded at the present value of their future minimum lease payments as of date of inception. Purchase of the assets is recorded as a cash outflow and the subsequent receipt of the financing proceeds is recorded as "proceeds from issuance of debt" for Statement of Cash Flows reporting. Capitalized equipment subject to lease purchase financing as of September 30, 2010: Item # 3 58 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Equipment Less: Accumulated Depreciation Total Governmental Business-type Activities Activities $ 18,721,514 $ 1,266,548 (8,830,189) (552,943) $ 9,891,325 $ 713,605 Attachment number 2 Page 72 of 181 The future minimum lease payments under capital lease purchase agreements are as follows as of September 30, 2010: Year Endinp Sept. 30 2011 2012 2013 2014 2015 2016 Deduction of the amount of imputed interest necessary to reduce net minimum lease payments to present value Governmental Activities $ 3,425,489 2,356,320 1,550,855 905,986 458,626 48,870 8,746,146 (467,180) Business-type Activities $ 241,962 167,017 135,628 90,270 32,227 667,104 (37,144) $ 8,278,966 $ 629,960 The City also leases personal computers under a three-year operating lease that is cancelable on an annual basis. Lease payments for fiscal year ended September 30, 2010, totaled $340,614. F. Long-term debt 1. Revenue Bonds $11,470,000 Improvement Revenue Refunding Bonds, Series 2001; issued to provide a portion of the funds necessary to defease the City's Florida Public Service Tax and Bridge Revenue Bonds; serial bonds due in annual installments of $370,000 due February 1, 2011, to $450,000 due February 1, 2016; interest at 4.00% to 4.60%; 5.25% term bonds in the amount of $3,240,000 due February 1, 2022; and 5.00% term bonds in the amount of $2,850,000 due February 1, 2026. $ 8,540,000 $14,810,000 Spring Training Facility Revenue Bonds, Series 2002; issued to provide a portion of the costs of the acquisition, construction, rehabilitation, and equipping of a spring training facility to be used by the Philadelphia Phillies major league baseball team; serial bonds due in annual installments of $550,000 due March 1, 2011, to $295,000 due March 1, 2022, with a maximum principal of $845,000 due March 1, 2021; interest at 3.50% to 5.375%; 5.375% term bonds in the amount of $1,730,000 due March 1, 2027; and 5.375% term bonds in the amount of $1,750,000 due March 1, 2031. 11,210,000 Total revenue bonds for governmental activities 19,750,000 $58,680,000 Water and Sewer Revenue Bonds, Series 2002; issued to pay for costs of expansions to the City's water and sewer system; serial bonds due in annual installments of $1,255,000 due December 1, 2010, to $2,420,000 due December 1, 2024, interest at 4.00% to 5.00%; 5.00% term bonds in the amount of $11,050,000 due December 1, 2028; and 5.00% term bonds in the amount of $13,665,000 due December 1, 2032. 51,105,000 $8,410,000 Water and Sewer Revenue Refunding Bonds, Series 2003; issued to advance refund the City's Water and Sewer Refunding Revenue Bonds, Series 1993; serial bonds due in annual installments of $195,000 at December 1, 2010, to $260,000 due December 1, 2018, interest at 2.80% to 4.00%. 59 2,020,000 Item # 3 Attachment number 2 Page 73 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 $26,430,000 Water and Sewer Revenue Bonds, Series 2006; issued to pay the costs of the design, acquisition, construction, or reconstruction of capital improvements to the City's water and sewer system; serial bonds due in annual installments of $1,410,000 at December 1, 2019, to $2,070,000 due December 1, 2028, interest at 4.25% to 4.50%; 4.50% term bonds in the amount of $4,410,000 due December 1, 2030; and 4.625% term bonds in the amount of $4,795,000 due December 1, 2032. 26,430,000 $67,715,000 Water and Sewer Revenue Bonds, Series 2009A; issued to pay the costs of the design, acquisition, construction, or reconstruction of capital improvements to the City's water and sewer system; serial bonds due in annual installments of $420,000 at December 1, 2019, to $495,000 due December 1, 2023, interest at 4.375% to 5.00%; 5.125% term bonds in the amount of $5,655,000 due December 1, 2032; and 5.25% term bonds in the amount of $59,780,000 due December 1, 2039. 67,715,000 $41,700,000 Water and Sewer Revenue Refunding Bonds, Series 2009B; issued to advance refund the City's Water and Sewer Refunding Revenue Bonds, Series 1998; serial bonds due in annual installments of $3,485,000 at December 1, 2010, to $5,150,000 due December 1, 2018, interest at 5.00%. $8,890,000 Gas System Revenue Refunding Bonds, Series 2004; issued to advance refund the City's Gas System Revenue Bonds, Series 1996A; serial bonds due in annual installments of $185,000 due September 1, 2011, to $1,575,000 due September 1, 2026, interest at 3.00% to 4.375%. $7,195,000 Gas System Revenue Refunding Bonds, Series 2005; issued to partially advance refund the City's Gas System Revenue Refunding Bonds, Series 1997A and Series 1997B; serial bonds due in annual installments of $240,000 due September 1, 2011, to $325,000 due September 1, 2025, interest at 3.50% to 4.375%; and 4.375% term bonds in the amount of $2,400,000 maturing on September 1, 2027. $3,700,000 Gas System Revenue Refunding Bonds, Series 2007; issued together with other funds of the City to refund and redeem on December 1, 2007, all of the outstanding principal amount of the City's Gas System Revenue Bonds, Series 1998; serial bonds due in equal annual installments of $370,000 due September 1, 2011, through September 1, 2017; interest at 4.00%. 38,460,000 7,845,000 6,260,000 2,590,000 $24,685,000 Stormwater Revenue Bonds, Series 2002; issued to finance the costs of capital improvements to the City's stormwater management system; serial bonds due in annual installments of $535,000 due November 1, 2010, to $965,000 due November 1, 2023, interest at 3.375% to 4.75%; and 4.75% term bonds in the amounts of $3,205,000, $5,115,000, and $2,985,000, due November 1, 2026, 2030, and 2032, respectively. 21,385,000 $14,430,000 Stormwater System Revenue Bonds, Series 2004; issued to finance the costs of capital improvements to the City's stormwater management system; serial bonds due in annual installments of $360,000 due November 1, 2010, to $865,000 due November 1, 2032, interest at 2.75% to 4.75%. $6,925,000 Stormwater System Revenue Refunding Bonds, Series 2005; issued to partially advance refund the Stormwater Revenue Bonds, Series 1999; serial bonds due in annual installments of $225,000 due November 1, 2010, to $470,000 due November 1, 2029, interest at 3.125% to 4.50%. Total revenue bonds for business-type activities Total revenue bonds 2. Restrictive covenants and collateral requirements 12,765,000 6,550,000 243,125,000 $ 262,875,000 The Improvement Revenue Refunding Bonds, Series 2001 are limited obligations of the City payable solely from and secured by a lien upon and a pledge of the Public Service Tax as authorized by Section 166.231, Florida Statutes, as amended. The pledge of the Public Service Tax does not constitute a lien upon any property of the City. The covenants of the ordinance authorizing the bonds include, among other things, an obligation of the City to do all things necessary on its part to continue the levy and collection of the Public Service Tax at the rate permitted by and in compliance with Section 166.231, Florida Statutes, and Article III, Chapter 44, Code of Ordinances of the Issuer, and any successor provision of law. The Public Service tax is a revenue of the General Fund. The Spring Training Facility Revenue Bonds are special, limited obligations of the City, payable solely from and secured by a lien upon and pledge of the (i) payments received by the City from the State of Florida pursuant to Section 212.20, Florida Statutes (State payments); and (ii) payments received by the City from Pinellas County, Florida pursuant to the Item # 3 .� Attachment number 2 Page 74 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Interlocal Agreement dated December 1, 2000 (County payments). The pledge of the State Payments and County Payments does not constitute a lien upon any property of the City. Furthermore, neither the City, Pinellas County, the State of Florida, nor any political subdivision thereof has pledged its faith or credit or taxing power to the payment of the bonds. The Water and Sewer Revenue Bonds, Series 2002, Series 2006, and Series 2009A; and the Water and Sewer Refunding Revenue Bonds, Series 2003 and Series 2009B are limited obligations of the City payable solely from and secured by a lien upon and pledge of the net revenues of the City's water and sewer system (System). The pledge of the System's net revenues does not constitute a lien upon any property of the City. The covenants of the ordinances authorizing the bonds include, among other things, an obligation of the City to fix and maintain such rates, and collect such fees, rentals and other charges for the services and facilities of the System and revise the same from time to time whenever necessary, which will provide gross revenues in each fiscal year sufficient to pay the cost of operation and maintenance of the system; one hundred fifteen percent (115%) of the bond service requirement becoming due in such fiscal year on the outstanding bonds; plus one hundred percent (100%) of all reserve and other payments required to be made pursuant to the ordinances authorizing the bonds. The City further covenants that such rates, fees, rentals and other charges will not be reduced so as to render them insufficient to provide gross revenues for such purpose. The Gas System Revenue Refunding Bonds, Series 2004, Series 2005, and Series 2007 are limited obligations of the City payable solely from and secured by a lien upon and pledge of the net revenues of the City's gas system (System). The pledge of the System's net revenues does not constitute a lien upon any property of the City. The covenants of the ordinances authorizing the bonds include, among other things, an obligation of the City to fix, establish, revise from time to time whenever necessary, maintain and collect always, such fees, rates, rentals and other charges for the use of the product, services and facilities of the System which will always provide revenues in each year sufficient to pay, and out of such funds pay, 100% of the cost of operations and maintenance of the system in such year and all reserve and other payments provided for in the ordinances authorizing the bonds, along with one hundred twenty five percent (125%) of the bond service requirement due in such year on all outstanding bonds. The Stormwater System Revenue Bonds, Series 2002 and Series 2004; and Stormwater Revenue Refunding Bonds, Series 2005 are limited obligations of the City payable solely from and secured by a lien upon and pledge of the net revenues of the City's stormwater management system (System). The pledge of the System's net revenues does not constitute a lien upon any property of the City. The covenants of the ordinances authorizing the bonds include, among other things, an obligation of the City to fix, revise from time to time whenever necessary, and maintain and collect always such fees, rates, rentals and other charges for use of the products, services, and facilities which will always provide net revenues in each year sufficient to pay one hundred fifteen percent (115%) of the bond service requirement becoming due in such fiscal year on the outstanding bonds. The City further covenants that such rates, fees, rentals and other charges will not be reduced so as to render them insufficient to provide revenues for such purpose. Additionally, the covenants of each of the above issues includes a"Reserve Requirement" equal to the lesser of: the Maximum Bond Service Requirement for any given year; 125% of the Average Annual Bond Service Requirement; or the largest amount as shall not adversely affect the exclusion of interest on the Bonds from gross income for Federal income tax purposes. A Reserve Fund has been funded for the Series 2002 and Series 2004 Bonds while the Series 2005 Reserve Requirements has been satisfied with Reserve Fund Surety Bonds. Annual debt service requirements to maturity for revenue bonds are as follows: Year Ending Seqtember 30 2011 2012 2013 2014 2015 2016-2020 2021-2025 2026-2030 2031-2035 2036-2040 2041-2045 Totals Governmental Activities Principal Interest $ 920,000 $ 936,294 950,000 990,000 1,025,000 1,070,000 6,135,000 5,340,000 2,850,000 470,000 901,504 864,423 824,645 781,694 3,063,227 1,524,692 430,881 12,631 Business-type Activities Principal Interest $ 6,850,000 $ 11,468,988 7,140,000 11,167,373 7,460,000 7,815,000 8,125,000 41,710,000 35,150,000 42,510,000 41,485,000 44,880,000 10,850,412 10,516,319 10,162,386 44,896,954 36,590,812 27,168,662 16,892,715 6,137,250 $ 19,750,000 $ 9,339,991 $ 243,125,000 $185,851,871 61 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 3. Pledged revenues Attachment number 2 Page 75 of 181 State of Florida and Pinellas Countv Pavments Pledqed: The City has pledged future revenues derived from payments received from the State of Florida pursuant to Section 212.20, Florida Statutes, and payments from Pinellas County, Florida pursuant to an Interlocal Agreement, together with any investment income earned on the revenues, to repay $14.8 million in Spring Training Facility Revenue bonds issued in September 2002. Proceeds from the bonds providing financing for a portion of the costs of the acquisition, construction, rehabilitation, and equipping of a spring training facility to be used by the Philadelphia Phillies major league baseball team. The bonds are payable solely from the State of Florida and Pinellas County, Florida payments and are payable through March 2031. Annual principal and interest payments on the bonds are expected to require less than 100 percent of net revenues. The total principal and interest remaining to be paid on the bonds is $16,647,523. Principal and interest paid for the current year and total revenue received were $1,074,155 and $1,104,545, respectively. Public Service Tax and Communications Tax Pledqed: The City has pledged future revenues derived from the collection of Public Service Tax and Communications Tax, to repay $11.7 million in Improvement Revenue Refunding bonds issued in November 2001. Proceeds from the 2001 bonds provided a portion of the funds necessary to defease the City's outstanding Florida Public Service Tax and Bridge Revenue Bonds, Series 1985 and Improvement Revenue Bonds, Series 1995. The bonds are payable solely from the Public Service tax revenue and are payable through February 2026. Annual principal and interest payments on the bonds are expected to require less than 20 percent of net revenues. The total principal and interest remaining to be paid on the bonds is $12,422,468. Principal and interest paid for the current year and total Public Service Tax and Communication Tax revenues were $779,941 and $19,174,816, respectively. Water and Sewer Utilitv Net Revenues Pledqed: The City has pledged future net revenues of the City of Clearwater, Florida, Water & Sewer Utility defined as all income or earnings, including any income from the investment of funds, derived by the City from the operation of the utility after deduction of current expenses for the operation, maintenance and repair of the system, but not including reserves for renewals and replacements, for extraordinary repairs or any allowance for depreciation to repay: $58.7 million in Water & Sewer Revenue bonds issued in July 2002. Proceeds from the bonds provided financing to make capital improvements and expansions to the City's water and sewer system. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through December 2032. $8.4 million in Water & Sewer Revenue Refunding bonds issued in October 2003. Proceeds from the bonds provided financing to refund and redeem the City's then outstanding Water and Sewer Revenue Refunding Bonds, Series 1993. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through December 2018. $26.4 million in Water & Sewer Revenue bonds issued in August 2006. Proceeds from the bonds provided financing for the costs of design, acquisition, construction or reconstruction of capital improvements to the City's water and sewer system. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through December 2032. $67.7 million in Water & Sewer Revenue bonds issued in May 2009. Proceeds from the bonds provided financing for the costs of design, acquisition, construction or reconstruction of capital improvements to the City's water and sewer system. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through December 2039. $41.7 million in Water and Sewer Revenue Refunding bonds issued in May 2009. Proceeds from the bonds provided financing to refund and redeem the City's then outstanding Water and Sewer Revenue Refunding Bonds, Series 1998. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through December 2018. Annual principal and interest payments on the bonds are expected to require less than 85 percent of net revenues. The total principal and interest remaining to be paid on the bonds is $340,062,994. Principal and interest paid for the current year and total net revenue were $13,995,044 and $18,254,693, respectively. Stormwater Utilitv Net Revenues Pledaed: The City has pledged future net revenues of the City of Clearwater, Florida, Stormwater Utility defined as all income or earnings, including any income from the investment of funds, derived by the City from the operation of the utility after deduction of current expenses for the operation, maintenance and repair of the system, but not including reserves for renewals and replacements, for extraordinary repairs or any allowance for depreciation to repay: Item # 3 62 Attachment number 2 Page 76 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 $24.7 million in Stormwater Revenue bonds issued in September 2002. Proceeds from the bonds provided financing to make capital improvements to the City's stormwater management system. The bonds are payable solely from the Stormwater Utility net revenues and are payable through November 2032. $14.4 million in Stormwater Revenue bonds issued in September 2004. Proceeds from the bonds provided financing to make capital improvements to the City's stormwater management system. The bonds are payable solely from the Stormwater Utility net revenues and are payable through November 2032. $6.9 million in Stormwater Revenue Refunding bonds issued in May 2005. Proceeds from the bonds provided sufficient funds to be available on November 1, 2008 to pay and redeem the City's outstanding Stormwater Revenue Bonds, Series 1999. The bonds are payable solely from the Water and Sewer Utility net revenues and are payable through November 2029. Annual principal and interest payments on the bonds are expected to require less than 60 percent of net revenues. The total principal and interest remaining to be paid on the bonds is $64,997,375. Principal and interest paid for the current year and total net revenue were $2,862,150 and $7,471,323, respectively. Gas Svstem Utilitv Net Revenues Pledqed: The City has pledged future net revenues of the City of Clearwater, Florida, Gas System Utility defined as all income or earnings, including any income from the investment of funds, derived by the City from the operation of the utility after deduction of current expenses for the operation, maintenance and repair of the system, but not including reserves for renewals and replacements, for extraordinary repairs or any allowance for depreciation to repay: $8.9 million in Gas System Revenue Refunding bonds issued in February 2004. Proceeds from the bonds provided financing to advance refund the outstanding principal of the City of Clearwater Gas System Revenue Bonds, Series 1996A. The bonds are payable solely from the Gas System Utility net revenues and are payable through September 2026. $7.2 million in Gas System Revenue Refunding bonds issued in June 2005. Proceeds from the bonds provided financing to advance refund the outstanding principal of the City of Clearwater Gas System Revenue Bonds, Series 1997A. The bonds are payable solely from the Gas System Utility net revenues and are payable through September 2027. $3.7 million in Gas System Revenue Refunding bonds issued in October 2007. Proceeds from the bonds provided financing to refund the outstanding principal of the City of Clearwater Gas System Revenue Bonds, Series 1998. The bonds are payable solely from the Gas System Utility net revenues and are payable through September 2017. Annual principal and interest payments on the bonds are expected to require less than 60 percent of net revenues. The total principal and interest remaining to be paid on the bonds is $23,916,500. Principal and interest paid for the current year and total net revenue were $1,479,664 and $9,486,695, respectively. 4. Advance refunding of bonds In prior fiscal years, the City entered into various advance-refunding transactions related to certain of its bonded debt. A portion of the proceeds of the refunding bond issues was placed in trust and used to purchase securities of the United States Government and related agencies at various interest rates and maturities sufficient to meet all debt service requirements of the refunded debt, of which $6,115,000 was outstanding at September 30, 2010. These assets are administered by trustees and are restricted to use for retirement of the refunded debt. The liability for the refunded bonds and the related securities and escrow accounts are not included in the accompanying financial statements as the City defeased its obligation for payment of the refunded bonded debt upon completion of the refunding transactions. The following schedule reflects the outstanding principal on refunded bonds as of September 30: Business-type Activities: Stormwater System Revenue Bonds, Series 1999 Total Business-type Activities Total 63 $ 6,115,000 6,115,000 $ 6,115,000 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 5. Changes in long-term liabilities Governmental activities: Revenue bonds payable Add (subtract) deferred amounts: For issuance premiums (discounts) On refunding Net revenue bonds payable Lease purchase contracts (a) Compensated absences (b) Other postemployment benefits (c) Claims payable (d) Governmental activity Long-term liabilities Business-type activities: Revenue bonds payable Less deferred amounts: For issuance premiums (discounts) On refunding Net revenue bonds payable Lease purchase contracts Compensated absences (b) Other postemployment benefits Unearned revenue Business-type activity Long-term liabilities Beginning Balance $ 30,905,000 $ Additions Reductions Attachment number 2 Page 77 of 181 Ending Due Within Balance One Year $ (11,155,000) $ 19,750,000 $ 920,000 263,952 - (26,267) 237,685 - (236,582) - 22,397 (214,185) - 30,932,370 - (11,158,870) 19,773,500 920,000 9,230,007 2,722,390 (3,673,431) 8,278,966 3,198,971 7,584,136 5,035,218 (5,236,784) 7,382,570 4,817,971 2,817,553 1,970,390 (951,323) 3,836,620 - 7,989,000 2,060,194 (1,954,194) 8,095,000 1,988,300 $ 58,553,066 $ 11,788,192 $ (22,974,602) $ 47,366,656 $ 10,925,242 $ 258,800,000 1, 018, 865 (4, 985, 864 ) 254, 833, 001 660,218 1,849,411 965,147 187,113 $ (15,675,000) $ 243,125,000 $ 6,850,000 (521,918) 496,947 772,736 (4,213,128) - (15,424,182) 239,408,819 302,009 (332,267) 629,960 1,225,716 (1,276,118) 1,799,009 728,700 (274,967) 1,418,880 - 187,113 6,850,000 224,438 1,174, 060 $ 258,494,890 $ 2,256,425 $ (17,307,534) $ 243,443,781 $ 8,248,498 (a) Governmental activities lease purchase contracts additions of $2,722,390 includes $2,722,390 attributable to internal service funds and $0 attributable to governmental funds. The lease purchase contracts reduction of $3,673,431 includes $3,153,851 for internal service funds and $519,580 for governmental funds. (b) Compensated absences are paid by the fund where salaries are incurred, which is primarily the General Fund for governmental activities. (c) Other postemployment benefits costs are allocated to and paid by funds based on their percentage of full time equivalent employees. (d) The Central Insurance Fund, an internal service fund, accrues for estimated claims and pays claims for all departments. G. Restricted assets 1. Water and Sewer Utility Fund Assets in the Water and Sewer Utility Fund restricted for construction include: Water Improvement charges, the use of which is restricted by the authorizing ordinance to the construction of additions to the water system; assets remaining at September 30, 2010, are: Cash and Investments Sewer Improvement charges, the use of which is restricted by the authorizing ordinance to the construction of additions to the sewer system; assets remaining at September 30, 2010, are: Cash and Investments 64 $ 1,648,213 5,848,124 Item # 3 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Assets of the Water and Sewer Utility Fund restricted under the provisions of the ordinances authorizing the issuance of Water and Sewer Revenue Bonds consisted of the following at September 30, 2010: Water and Sewer Revenue Bonds Debt Service: Cash and Investments Water and Sewer Revenue Bonds Renewals and Cash and Investments Water and Sewer Revenue Bonds Construction: Cash and Investments ents: Assets of the Water and Sewer Utility Fund consisting of amounts Due from Other Governments for advances to the Florida Department of Transportation for utility relocations related to improvements to State Road 55 (U. S. Highway 19) Assets of the Water and Sewer Utility Fund representing Customers' Deposits and therefore restricted, consisting entirely of Cash and Investments at September 30, 2010 Total restricted assets — Water and Sewer Utility Fund Attachment number 2 Page 78 of 181 21,178,044 13,667,895 27,310,641 3, 815,941 2,591,911 $76,060,769 2. Gas Utility Fund Assets in the Gas Utility Fund restricted under the provisions of the ordinance authorizing the issuance of revenue bonds consisted of the following at September 30, 2010: Gas Svstem Revenue Bonds Debt Service: Cash and Investments Renewals and Replacements: Cash and Investments Assets of the Gas Utility Fund representing Customers' Deposits at September 30, 2010: Cash and Investments Total restricted assets — Gas Utility Fund $ 122,754 �� 2,325,545 $ 2,748,299 3. Solid Waste Utility Fund Restricted assets in the Solid Waste Utility Fund designated for construction represent customer deposits in the amount of $945,291 at September 30, 2010, and consisted entirely of Cash and Investments. 4. Stormwater Utility Fund Assets restricted under the provisions of the ordinances for the issuance of revenue bonds consisted of the following at September 30, 2010: Stormwater Revenue Bonds — Series 2002 Debt Service: Cash and Investments Stormwater Revenue Bonds — Series 2004 Debt Service: Cash and Investments Stormwater Refundinq Revenue Bonds — Series 2005 Debt Service: Cash and Investments $ 2,456,929 1,459,308 315,746 Fees received in lieu of on-site drainage retention for new or improved businesses within the Item # 3 65 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Prospect Lake Drainage District, restricted for stormwater improvements, at September 30, 2010: Cash and Investments Total restricted assets — Stormwater Utility Fund Note IV - Other Information A. Risk management Attachment number 2 Page 79 of 181 314,981 $ 4,546,964 The City is self-insured within certain parameters for losses arising from claims for general liability, auto liability, police professional liability, public official's liability, property damage, and workers' compensation. Insurance coverage has been maintained by the City to pay for or indemnify the City for losses in excess of certain specific retentions and up to specified maximum limits in the case of claims for liability, property damage, and workers' compensation. The liability excess coverage is $7,000,000 per occurrence ($14,000,000 aggregate) with self-insured retention of $500,000. There is workers' compensation coverage to the statutory limit, with self-insured retention of $500,000. The property damage excess coverage is $35,000,000 with a$100,000 ($500,000 or 5%, whichever is greater for named storm) self-insured retention. Settled claims have not exceeded excess coverage in any of the past three years. The transactions relating to the self-insurance program are accounted for in the Central Insurance Fund, an internal service fund. The billings by the Central Insurance Fund to the various operating funds (the interfund premiums) are based on actuarial estimates of the amounts needed to pay prior and current year claims. The claims liability reported at September 30, 2010, is based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in the claims liability amounts in fiscal years 2009 and 2010 were: Balance at October 1, 2008 Current year claims and changes in estimates Claim payments Balance at September 30, 2009 Current year claims and changes in estimates Claim payments Balance at September 30, 2010 B. Statements of cash flows Self Insurance $ 9,141,187 1,331,141 (2,483,328) 7,989,000 2,060,194 (1,954,194) $ 8,095,000 For purposes of the statements of cash flows, investments with original maturities of three months or less are considered to meet the definition of cash equivalents. The majority of the investments in which the City's proprietary funds have equity are held by the City's consolidated pool of cash and investments. Since fund equities in this cash management pool have the general characteristics of demand deposits in that additional funds may be deposited at any time and also funds may be withdrawn at any time without prior notice or penalty, each fund's equity account is considered a cash equivalent regardless of the maturities of investments held by the pool. Funds with deficit (overdraft) positions within the consolidated pool report the deficits as interfund payables to the City's Capital Improvement Fund. C. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from the estimates. Item # 3 .. Attachment number 2 Page 80 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 D. Employee retirement systems and pension plans 1. Defined benefit pension plans The City contributes to two separate single-employer, self-administered defined benefit pension plans covering approximately three-fourths of all City employees. The Employees' Pension Plan covers all permanent, full-time City employees who successfully pass the required physical examination, except for firefighters employed prior to July 1, 1963, and certain nonclassified (primarily managerial) employees. The Firefighters' Relief and Pension Plan covered eligible firefighters hired prior to July 1, 1963, and is closed to new entrants. Neither of these plans issues a stand-alone financial report. As indicated, both plans are self-administered, and the costs of administering the plans are paid from the respective plan assets. The Employees' Pension Plan is authorized by and operates under the provisions of Sections 2.391 through 2.411 of the Municipal Code of the City of Clearwater. Plan provisions have been duly approved as required by the voters in referendums. There were no changes in plan provisions or actuarial assumptions for the current year. The normal retirement benefit is a monthly benefit equal to 2.75% of average monthly compensation for the highest five of the final ten years of service multiplied by the number of years of service to date of retirement. The minimum benefit under the plan is $300 per month. Eligibility for normal retirement occurs upon completion of at least 10 years of service and the attainment of age 65, or completion of at least 20 years of service and the attainment of age 55, or completion of 30 years of service, for employees engaged in non-hazardous duty. For those engaged in hazardous duty, eligibility occurs upon completion of 20 years of service. The normal monthly benefits are payable for the life of the participant and continue, after the participant's death, to be paid at the same amount for 5 years to eligible surviving beneficiaries; after 5 years, the survivor annuity is reduced to 50% of the original amount. The plan provides for an annual cost of living increase of up to 1.5%. The plan also provides for disability and death benefits, vesting after completion of 10 years of service and the refund of employee contributions in case of a non- vested termination. There are seven other benefit payment options that are computed to be the actuarial equivalent of the normal benefit. Covered employees contribute 8% of their compensation. It is the City's obligation to provide a sufficient additional contribution to maintain the actuarial soundness of the fund but, in any event, not less than 7% of participating employee's compensation per the ordinance governing the plan. The Firefighters' Relief and Pension Plan is authorized and operated under the provisions of Subpart B, Article I(Laws of Florida, Chapter 30658, 1955 and amendments), Sections 1 through 27 of the Municipal Charter and Related Law of the City of Clearwater and Chapter 26, Article III, Sections 26.50 through 26.52 of the Municipal Code of the City of Clearwater. There were no changes in plan provisions or actuarial assumptions for the current year. The normal retirement benefit is a monthly benefit in the amount of 50% of the prevailing wage at the date of retirement of the lowest rank held by the participant during the three years immediately preceding retirement plus 2% of such prevailing wage for each year of service in excess of 20 years up to a maximum of 60%. Participants retiring at the age of 65 years are entitled to a benefit of 60% of the prevailing wage of the lowest rank held by the participant during the three years immediately preceding retirement. The ending rate of pay specified above may not exceed the highest rate of pay for the rank of Captain. Eligibility for normal retirement occurs upon completion of 20 years of service or attainment of age 65. The monthly benefits are payable for the life of the participant and continue, after the participant's death, to be paid to certain eligible surviving beneficiaries at an amount that is one-half of the amount received by the participant. Benefits are also provided for children of the deceased participant who are less than 18 years of age subject to certain limitations as to amount. The plan also provides for disability and death benefits and for vesting upon completion of at least 12 years of service. The plan provides for post retirement cost of living increases equal to the increase in the prevailing wage for the rank at which the participant retired with a limitation for those retiring on or after January 1, 1972, of 100% of the initial pension benefit for total cost of living increases. Participating employees are required to contribute 6% of their salaries up to the equivalent of the salary of a fireman holding the rank of Captain. Effective with the fiscal year ended September 30, 2007, the Firefighters' Relief and Pension Plan, with no remaining active members (only retirees), is fully funded per the requirements of the governing Ordinance. The City may elect to contribute should future valuations show an actuarial need for such. As of the most recent actuarial valuation date, January 1, 2010 for both the Employees' Pension Plan and the Firefighters' Relief and Pension Plan, the membership of the plans was as follows: Item # 3 67 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Retirees and beneficiaries currently receiving benefits Terminated employees entitled to benefits but not yet receiving them Active employees Total number of participants Employees' Pension Plan 886 69 1, 567 2,522 Attachment number 2 Page 81 of 181 Firefighter's Relief and Pension Plan 39 39 For the fiscal year ended September 30, 2010, the covered payroll for the Employees' Pension Fund was $76,216,256. The City's total payroll for the same period was $87,697,723. Annual pension cost and contributions information for the last three fiscal years for both the Employees' Pension Plan and the Firefighters' Relief and Pension Plan follows: Emplovees' Pension Plan Year Annual Ended Pension Sept 30 Cost (a) 2008 $ 11,391,880 2009 $ 9,022,632 2010 $ 22,799,051 Employer Percent Contributions Contributed $ 10,376,234 (b) 91% $ 10,318,483 114% $ 15,886,314 (b) 70% Net Pension Asset $ 14,031,276 $ 15,327,127 $ 8,414,390 a) The actuarially determined contribution requirements for the City's fiscal year ended September 30, 2010, are based on actuarial valuations as of January 1, 2009. Since the City's contributions are made during its fiscal year (which commences nine months after the date of the actuarial valuation), the City, with approval of State regulatory authorities, is following the practice of adding interest to its required contributions at the assumed rate of return on investments for a period of one year. (b) The employer contribution is less than the annual pension cost due to a"drawdown" of the net pension asset. The net pension asset is the result of legally required contributions in excess of actuarially required contributions in prior years. Firefiqhters' Relief and Pension Plan Year Annual Ended Pension Employer Percent Sept 30 Cost Contributions Contributed 2008 (a) $ 2009 $ 2010 $ - $ - - $ - - $ - a) Effective with the fiscal year ended September 30, 2007, the Firefighters' Relief and Pension Plan, with no remaining active members (only retirees), was fully funded per the requirements of the governing Ordinance. The City may elect to contribute should future biennial valuations show an actuarial need for such. The Employees' Pension Plan net pension asset at September 30, 2010, totaled $8,414,390. It was comprised of the following components: Annual required contributions (ARC) Interest on the net pension asset Adjustment to annual contribution Annual pension cost Fiscal 2010 employer contributions Decrease in net pension asset Net pension asset beginning of year Net pension asset end of year $ 22,150,490 (1,149,535) 1,798,096 22,799,051 15,886,314 (6,912,737) 15,327,127 $ 8,414,390 .: Item # 3 Attachment number 2 Page 82 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 The net pension asset for the Employees' Pension Plan, representing excess contributions as calculated per GASB 27 requirements, is identical in amount to the plan "credit balance" as disclosed in prior years. A total of $5,798,285 of the current net pension asset balance is attributable to governmental funds and therefore is not reflected in the governmental fund financial statements in accordance with the modified accrual basis of accounting. The remaining $2,616,105 attributable to proprietary funds is reflected in the proprietary fund financial statements on the accrual basis of accounting. Each pension fund is accounted for as a pension trust fund; therefore each is accounted for in substantially the same manner as proprietary funds with a"capital maintenance" measurement focus and the accrual basis of accounting. Fund assets, primarily investments, are valued at fair value for balance sheet purposes, in accordance with GASB No. 25. Investment values are determined using the estimated fair value determined by averaging estimated fair values obtained from three or more nationally recognized brokers. As of September 30, 2010, neither the Employees' Pension Plan nor the Firefighters' Relief and Pension Plan held investments (other than U.S. Government or U.S. Government guaranteed obligations) in any one organization comprising 5% or more of the net assets available for benefits. Significant actuarial assumptions utilized in the actuarial valuations as of January 1, 2010, the most recent actuarial valuation date, are as follows: Emplovees' Pension Plan (1) Assumed rate of return on investments of 7.5%. (2) Projected salary increase at a rate of 6% per year, including both cost-of-living adjustments of 3% and merit or seniority increases at 3%. (3) (4) (5) Mortality based on the RP 2000 Combined Healthy Mortality Table. Pre-retirement withdrawals assumed to occur in accordance with a table of declining withdrawal rates for hazardous and non-hazardous duty categories. Pre-retirement incidence of disability is assumed to occur in accordance with a standard scale of moderate disability rates (Class 1, 1952 Inter-Company); rates for females assumed to be twice that for males. Firefiqhters' Relief and Pension Plan (1) Assumed rate of return on investments of 4.5%. (2) Assumed benefits grow at an annually compounded rate of 2%. There are no longer any active members in this plan. (3) Mortality based on the 1994 Unisex Mortality Table for retired participants; assumed disabled participants will experience mortality according to PBGC Tables 3 and 4 for males and females, respectively. (4) Assumed no withdrawals will occur. (5) Assumed probability of an active participant becoming disabled is zero (no active participants). (6) Assumed value of one mill of ad valorem tax will increase at rate of 5% per year. It is the City's policy to fund pension costs accrued as determined on an actuarial basis. Annual required contributions (ARC) for the Employees' Pension Plan are calculated using the Entry Age Normal with Frozen Initial Liability method. The initial unfunded actuarial accrued liability determined at July 1, 1963, was amortized over a 40-year period; changes made in 1979 and subsequent years, which have had the effect of either increasing or decreasing the actuarial liability, are being amortized over a 30-year period from their effective dates in accordance with State law. The amortization method is level dollar closed. Annual required contributions (ARC) for the Firefighters' Relief and Pension Fund are based on a variation of the aggregate actuarial cost method, under which the unfunded portion of the present value of the projected benefits is allocated over the present value of a 6.0% per year increasing annuity for the remaining years in the 35-year funding period which began January 1, 1972, pursuant to an agreement between the City and the Plan participants. For this purpose, the unfunded actuarial liability is determined after consideration of the available assets at the valuation date. The increasing fixed schedule produced by this method was established in 1988 and will be modified in the future only to the Item # 3 .• Attachment number 2 Page 83 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 extent that a current valuation indicates a higher required cost level, or if the resulting cost level exceeds 60% of a mill in a current year. Since the plan currently has only inactive members, the funding method could be presently be described as either aggregate or entry-age normal, both of which normally converge after the end of the active participant phase. Under the non-standard cost method used for funding of this plan, all liabilities are unfunded actuarial liabilities and are being amortized according to the closed cost method. This method does not identify or separately amortize unfunded actuarial accrued liabilities, consequently information about funded status and funding progress is presented using the entry age actuarial cost method. This information is intended to serve as a surrogate for the funded status and the funding progress of the plan. As of January 1, 2010, the most recent actuarial valuation date, the Employees' Pension Plan was 96.9 percent funded. The actuarial accrued liability for benefits was $638.1 million, and the actuarial value of assets was $618.4 million, resulting in an unfunded actuarial accrued liability (UAAL) of $19.7 million. The covered payroll (annual payroll of active employees covered by the plan) was $80.4 million, and the ratio of the UAAL to the covered payroll was 24.4 percent. As of January 1, 2010, the most recent actuarial valuation date, the Firefighters' Relief and Pension Plan was 104.7 percent funded. The actuarial accrued liability for benefits was $6.8 million, and the actuarial value of assets was $7.1 million, resulting in $317 thousand of funding in excess of the actuarial accrued liability. The covered payroll was $-0- with no active employees covered. The Schedules of Funding Progress, presented as required supplementary information following the notes to the financial statements, present multiyear trend information regarding the change in the actuarial value of plan assets versus the actuarial accrued liabilities for benefits over time. Also included as required supplementary information following the notes to the financial statement, per Governmental Accounting Standards Board Statement Nos. 25 and 27, are the Schedules of Employer Contributions, which provide similar multiyear trend information on required employer contributions versus the actual amount contributed. 2. Police Supplemental Pension Fund A supplemental defined contribution pension plan exists for all eligible policemen, which is funded by earmarked revenues received from the State and is administered by the Board of the Police Supplemental Pension Plan. The revenues received from the State are allocated among eligible police officers on the basis of days employed as Clearwater Police Officers. These revenues received from the State of Florida "on-behalf" of the City's employees, which comprise the plan contributions, totaled $853,994 for the year ended September 30, 2010, and are obtained from an eighty-five one hundredths of one percent (0.85%) excise tax on the gross receipts from premiums collected on casualty insurance policies covering property within the City's corporate limits. These monies were recognized as General Fund revenues and General Fund police department expenditures in the current year. The current year contributions represent 4.4% of current year covered payroll. The fair value of cash and investments at September 30, 2010, totaled $14,197,498. The Police Supplemental Pension Fund is authorized by and operates under the provisions of Sections 2.471 through 2.480 of the Municipal Code of the City of Clearwater and Chapter 185 of Florida Statutes. Under the plan provisions, the total monies received during each fiscal year, after payment or provision for all costs and expenses of management and operation of the plan, are allocated to participants on the basis of the total number of shares to which each participant is entitled. Each participant is entitled to one share in the fund for each day of service as a police officer of the City. All police officers, as defined in Section 26.70(g) of the Code of Ordinances of the City of Clearwater, who are elected, appointed, or employed full-time by the City are eligible to participate in the plan. There are no employee contributions to the supplemental plan. Benefits are fully vested for a lump sum distribution after twenty years from the date of hire, with provision for partial vesting after ten or more years under the plan. Accumulated benefits are payable in full in case of death while employed by the City or in case of total and permanent job-related disability. Non-vested participants' account values upon termination of employment during any fiscal year are added to the monies received during that fiscal year for allocation to the remaining participants in the plan on the basis of total days worked. Item # 3 70 Attachment number 2 Page 84 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Plan assets, primarily investments, are valued at fair value for balance sheet purposes, in accordance with GASB No. 25. Investment values are determined using the estimated fair value determined by averaging estimated fair values obtained from three or more nationally recognized brokers. For the fiscal year ended September 30, 2010, the payroll of the covered officers' was $19,444,259; the City's total payroll for the same period was $87,697,723. Since the entitlement to benefits is based entirely upon the allocation of monies received by the plan to the participants' share accounts, there is no actuarial liability on the part of either the State or the City. 3. Firefighters Supplemental Pension Fund A supplemental defined contribution pension plan exists for all eligible firefighters, which is funded by earmarked revenues received from the State and is administered by the Board of the Clearwater Firefighters Supplemental Pension Plan. The revenues received from the State are allocated among eligible firefighters on the basis of days worked during the previous year. These revenues received from the State of Florida "on-behalf" of the City's employees, which comprise the plan contributions, amounted to $1,191,516 in the year ended September 30, 2010, and are obtained from a one and eighty-five one hundredths percent (1.85%) excise tax on the gross receipts from premiums collected on property insurance policies covering property within the City's corporate limits. These monies were recognized as General Fund revenues and General Fund fire department expenditures in the current year. The contributions represent 9.0% of current year covered payroll. The fair value of cash and investments at September 30, 2010, totaled $9,724,978. As the plan is described as a money purchase pension plan, whereby contributions are allocated based on the number of days worked during the fiscal year ended September 30, and interest earnings allocated based on the beginning balances in each participant's account, there is no actuarial liability on the part of the State or the City. The Firefighters Supplemental Pension Fund is authorized by and operates under the provisions of Sections 2.441 through 2.450 of the Municipal Code of the City of Clearwater and Chapter 175 of Florida Statutes. Eligibility requires two years of credited calendar year service as a firefighter with concurrent participation in the Employees' Pension Plan. There is no employee contribution to the supplemental plan, and benefits are vested for a lump sum distribution at ten years unless there is early retirement, disability or death. Non-vested participants' account values upon termination of employment are reallocated among the remaining participants on the basis of days worked during the previous year. Plan assets, primarily investments, are valued at fair value for balance sheet purposes, in accordance with GASB No. 25. Investment values are determined using the estimated fair value determined by averaging estimated fair values obtained from three or more nationally recognized brokers. For the fiscal year ended September 30, 2010, the covered payroll was $13,196,974; the City's total payroll for the same period was $87,697,723. 4. Pension Plan Financial Statements Separate financial statements are provided in the Notes per the guidance of GASB Statement No. 34 as follows: Item # 3 71 Attachment number 2 Page 85 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Statement of Fiduciary Net Assets: Defined Benefit Defined Contribution Pension Trust Funds Pension Trust Funds Police Firefighters Employees' Firefighters' Supplemental Supplemental ASSETS Cash and investments $ 2,147,576 $ 3,521,390 $ 14,316 $ - Managed investment accounts, at fair value: Cash and cash equivalents 44,269,308 - 196,412 238,308 Government bonds 20,806,611 - 2,931,414 1,242,173 Agency bonds 16,487,284 3,338,315 630,344 - Domestic corporate bonds 68,164,247 - 1,139,437 2,757,717 International equity securities 77,868,022 - 3,067,503 - Domestic stocks 246,319,113 - 6,178,276 1,502,921 Mortgage backed bonds 72,356,017 - 39,796 625,697 Commodity exchange-traded funds 818,343 - - - Domestic equity mutual funds 38,754,649 - - 2,689,984 International equity mutual fund 28,791,544 - - 668,178 Total managed investment accounts 614,635,138 3,338,315 14,183,182 9,724,978 Securities lending collateral 119,758,961 - - - Receivables: Interest and dividends 1,903,605 51,957 51,306 53,888 Unsettledinvestmentsales 35,351,583 - - - Securities lending earnings 34,219 - - - Due from others 104,222 - - 165,534 Total receivables 37,393,629 51,957 51,306 219,422 Totalassets 773,935,304 6,911,662 14,248,804 9,944,400 LIABILITIES Accounts payable 715,088 - - - Unsettled investment purchases 39,630,890 - - - Obligations under securities lending 119,758,961 - - - Totalliabilities 160,104,939 - - - NET ASSETS Net assets held in trust for pension benefits $ 613,830,365 $ 6,911,662 $ 14,248,804 $ 9,944,400 Item # 3 72 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Statement of Changes in Fiduciary Net Assets: ADDITIONS Contributions: Contributions from employer Contributions from employer - state tax Contributions from employees Total contributions Investment income (loss): Net appreciation in fair value of investments Interest Dividends Less investment expenses: Investment management / custodian fees Net income from investing activities Securities lending income: Gross earnings Rebate paid Bankfees Net income from securities lending Total additions (losses) DEDUCTIONS Benefits and withdrawal payments: Benefits Withdrawal payments Total benefits and withdrawal payments Income (loss) before administrative expenses Administrative expenses Netincrease(decrease) Net assets held in trust for pension benefits: Beginning of year End of year 5. 401(a) defined contribution plan $ Defined Benefit Pension Trust Funds Employees' Firefighters' 15,594,733 $ 12,000 6, 071, 578 21.678.311 68,138, 734 8,240,876 5,351,612 81,731,222 Attachment number 2 Page 86 of 181 Defined Contribution Pension Trust Funds Police Firefighters Supplemental Supplemental - $ - $ - 853,994 - 853,994 14,522 813,924 380,452 201,664 - 199,316 394,974 1,214,904 1,191,516 1.191.516 484,262 187,492 43,385 715,139 3,404,794 - 76,970 81,426 78,326,428 394,974 1,137,934 633,713 451,562 (43,671) (142, 598) 265,293 100.270.032 26,656,884 725, 713 27,382,597 72,887,435 174,564 72.712.871 394,974 1,991,928 778, 817 778, 817 (383,843) 4, 306 (388,149) 1, 269,190 1, 269,190 722, 738 13,864 708, 874 1,825,229 539, 862 539, 862 1,285,367 13,142 1,272,225 541,117,494 7,299,811 13,539,930 8,672,175 $ 613,830,365 $ 6,911,662 $ 14,248,804 $ 9,944,400 For all management employees not covered under either of the defined benefit pension plans, the City provides pension benefits through a 401(a) defined contribution plan. In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. Employees are participants from the date of employment and are fully vested upon enrollment. The plan is totally contributory on the part of the City in an amount equal to 15% of compensation on behalf of the City Manager and the City Attorney; 14% of compensation on behalf of the Chief of Police; and 8% of compensation on behalf of all other management contract employees and Assistant City Attorneys. The City makes bi- weekly contributions to the Trust throughout the plan year to meet its funding obligations under the plan. Plan provisions and contribution requirements are established and may be amended by the City Council. The International City Management Association Retirement Corporation (ICMA-RC), the trustee for the defined annuity, offers participants a variety of investment options. Item # 3 73 Attachment number 2 Page 87 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 The City's total payroll for the fiscal year ended September 30, 2010 was $87,697,723. The Plan members' payroll for the same period totaled $5,323,951. The City's contribution, per the above contribution rates, totaled $452,622. The assets, reported at fair value based on quoted market prices, totaled $4,220,561 at September 30, 2010. 6. Deferred compensation plan The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary until future years. Participation in the plan is optional. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. Effective January 1, 1997, Federal legislation converted the Section 457 deferred compensation assets from City assets to employee assets. As a result of these changes, plan assets are no longer subject to the claims of the City's general creditors. Consequently, these assets are no longer reported in the accompanying financial statements, in compliance with Governmental Accounting Standards Board Statement No. 32. E. Post-employment Benefits Other Than Pension Plan Description - The City of Clearwater administers a single-employer defined benefit healthcare plan (the "Plan") that provides medical insurance benefits to its employees and their eligible dependents. In accordance with Section 112.0801 of the Florida Statutes, because the City provides a medical plan to active employees of the City and their eligible dependents, the City is also required to provide retirees with the opportunity to participate in this Plan. Benefit provisions for the Plan are established by the City Council and may be amended by the City Council. The retirees pay the full group premium amount for health insurance with no explicit subsidy from the City. Additionally the City provides and pays for $1,000 of term life insurance for retirees. The term life insurance benefit provision is also established, and may be amended, by action of the City Council. The City does not issue stand-alone financial statements for these programs. Fundinq Policv — Contribution rates for the Plan are established on an annual basis by the City Council. Eligible retirees and their covered dependents receiving benefits contribute 100% of their premium costs for health insurance and 0% of the cost for the $1,000 term life insurance. For the year ended September 30, 2010, the estimated total retiree contributions for health insurance premiums were $1,327,893. While the City does not directly contribute towards the costs of retiree premiums via an explicit subsidy, the ability of retirees to obtain health insurance coverage at a group rate which includes active employees, constitutes a significant economic benefit to retirees, or an "implicit" subsidy. This implicit subsidy is considered an "other post-employment benefit" (OPEB) obligation of the City. The City is currently funding this OPEB obligation on a pay-as-you-go basis. For the year ended September 30, 2010, the City estimated it subsidized $1,200,917 of health care costs for retirees and their covered dependents, and $25,373 of life insurance benefits for retirees. Annual OPEB Cost and Net OPEB Obliqation — The City's annual OPEB cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and to amortize unfunded liabilities of the plan over a period not to exceed thirty years. The following table shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation to the Plan, including both the implicit rate subsidy for health insurance and the term life insurance benefit: Item # 3 74 Attachment number 2 Page 88 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 Annual required contribution $ 2,676,849 Interest on net OPEB obligation 162,656 Adjustment to annual required contribution (140,415) Annual OPEB cost (expense) 2,699,090 Contributions made (1,226,290) Increase in net OPEB obligation 1,472,800 Net OPEB obligation - beginning of year 3,782,700 Net OPEB obligation - end of year $ 5,255,500 The actuarially determined contribution requirements for the City's fiscal year ended September 30, 2010, are based on an actuarial valuation as of January 1, 2010. No trust or agency fund has been established for the plan and there were no adjustments to the annual required contribution or interest earnings. The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation (asset) for the fiscal year ending September 30, 2010, are presented below. Data is only presented for three fiscal years due to the implementation of GASB Statement 45 and the related disclosure effective with the fiscal year ended September 30, 2008. Fiscal Year Ended 9/30/2008 9/30/2009 9/30/2010 Annual OPEB Cost $ 2,415,000 $ 2,629,200 $ 2,699,090 Percentage of Annual OPEB Costs Contributed 25.6 % 24.4 % 45.4 % Net OPEB Obl iqation $ 1,796,100 $ 3,782,700 $ 5,255,500 As of September 30, 2010, the accrued liability for benefits was $32,823,521, all of which was unfunded. The covered payroll (annual payroll of active employees covered by the plan) was $81.0 million and the ratio of the unfunded actuarial liability (UAL) to covered payroll was 40.5%. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. Actuarial valuations for other post-employment benefits involve estimates of the value of reported amounts and assumptions about the probability of events far into the future, and consequently actuarially determined amounts are subject to continual revision as results are compared to past expectations and new estimates are made about the future. For the September 30, 2010 actuarial valuation, the entry age normal actuarial cost method was used, with an increasing normal cost pattern consistent with the salary increase assumptions. The annual required contribution (ARC) reflects a 28- year, closed level percent of expected payroll amortization method. The actuarial assumptions included a 4.3% investment rate of return and 4.0% projected salary increases. Annual medical costs are assumed to increase 9.00% in the first year of valuation, with future annual increases assumed to grade uniformly to 5% over an eight year period and remain at 5% thereafter. The actuarial valuation of the Plan as of January 1, 2010, reflected changes in actuarial methods as follows: the actuarial cost method was changed from the unit credit, level dollar method to the entry age, normal method; and the amortization method was changed from 30 years, level dollar open amortization, to 28-year closed level percent of expected payroll. Both of these changes resulted from a change in the actuary for the Plan. The January 1, 2010 actuarial valuation also included a change in the assumption for investment rate of return from 4.0% to 4.3%. Item # 3 75 Attachment number 2 Page 89 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 F. Securities lending transactions The City of Clearwater Employees' Pension Plan participates in securities lending transactions, as authorized by the Pension Trustees on April 14, 2003, via a Securities Lending Authorization Agreement with Northern Trust Company, who is also the pension plan's custodian. Securities are loaned versus collateral that may include cash, U.S government securities, and irrevocable letters of credit. U.S. government securities are loaned versus collateral at 102% of the market value of the securities plus any accrued interest. Non-U.S. securities are loaned versus collateral at 105% of the market value plus any accrued interest. The Plan's investment policy places no restrictions on the amount of securities that can be loaned. Non-cash collateral cannot be pledged or sold unless the borrower defaults. All securities loans can be terminated on demand by either the lender or the borrower. The average term for the pension plans loans at September 30, 2010 was 30 days. If a borrower fails to return the loaned security because of bankruptcy, insolvency, reorganization, liquidations, receivership, conservatorship, or a similar event, Northern Trust Company shall, at its expense, credit the City with the difference between the market value of such loaned security and the market value of the related collateral. At September 30, 2010, there was no failure by a borrower to return a loaned security. Cash "open" collateral is invested in a short-term investment pool, the Core USA Collateral Section, which had an average weighted maturity of 30 days as of September 30, 2010. Cash collateral may also be invested separately in "term loans" in which investments match the loan term. These term loans may be terminated on demand by either the lender or the borrower. There were no significant violations of legal or contractual provisions, nor any borrower or lending agent defaults known to the securities lending agent. The Plan did not impose any restrictions on the amount of loans made by Northern Trust during fiscal year 2010. Northern Trust has indemnified the Plan for losses attributable to violations by the entity of the Standard of Care set out in the Agreement. Northern Trust has also indemnified the Plan for all losses as a result of borrower default and for any losses resulting from related collateral insufficiency. At year-end the Plan has no credit risk exposure to borrowers because the amounts the Plan owes the borrowers equal or exceed the amounts the borrowers owe the Plan and the lending agent indemnifies the Plan if the collateral is inadequate to repay the borrowers. The following is a summary of securities on loan and their collateral: Securitv Tvqe U.S. Corporate Fixed U.S. Equity U.S. Government Fixed U.S. Agencies Global Equities Total Securities Collateralized bv Cash Securities Collateralized bv Non-Cash Fair Value Cash Collateral Fair Value Non-Cash Collateral $ 10,395,860 $ 10,625,682 $ - $ - 91,228,614 93,650,705 80,580 82,571 8,745,143 8,945,373 - - 4,047,382 4,145,449 - - 2,276,579 2,391,752 - - $ 116,693,578 $ 119,758,961 $ 80,580 $ 82,571 On the statement of fiduciary net assets, a securities lending asset of $119,758,961 was reported that represents the fair value of the investments made with cash collateral at September 30, 2010. In addition, a securities lending obligation of $119,758,961 was reported that represents the collateral that the City is required to maintain to cover the market value of the loaned securities. The statement of changes in fiduciary net assets presents the net income associated with the securities lending transactions of $265,293. G. Contingencies and commitments Loan Guarantee - PACT, Inc. PACT, Inc. is a nonprofit corporation formed in 1978, for the purpose of financing, constructing, and operating a performing arts center. Per a Guaranty Agreement dated May 18, 2001, the City guaranteed $1,000,0000 on a$5,000,000 mortgage note for PACT, Inc., used to refinance a previous mortgage with a similar City guarantee. City management does not consider it probable that this guarantee will be called, and, accordingly, no amounts have yet been accrued or otherwise recorded in the accompanying financial statements to reflect this possibility. Loan Guarantee — Chi Chi Rodriquez Youth Foundation, Inc. On March 30, 1992, the City Council approved a contingent loan guarantee of $1,000,000 on a$2,500,000 note for the Chi Chi Rodriquez Youth Foundation, Inc. The proceeds of the note were used to refinance existing foundation debt incurred to construct a golf course on a parcel of City-owned land. Subsequently, the note was refinanced with Variable Rate Demand Revenue Bonds (Chi Chi Rodriquez Youth Foundation Project), Series 1998, on August 1, 1998. In the event of default, the Item # 3 76 Attachment number 2 Page 90 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 City is obligated to contribute $1,000,000 out of legally available non-ad valorem revenues. In addition, the City has the option to retire the entire unpaid balance and assume ownership and operation of the golf course facility. Pollution Remediation Claims Liabilities During fiscal year 2009, the City implemented GASB Statement 49, Accounting and Financial Reporting for Pollution Remediation Obligations. This statement requires that the City analyze known polluted sites to determine future component cost outlays, including estimation where required, for pollution remediation. The effect of adopting GASB Statement 49 was a$234,839 accrued liability at 9/30/09 for petroleum contamination cleanup at the fuel site at the Clearwater Airpark, an enterprise fund of the City. Approximately $35,000 remains as a liability at 9/30/10. At 9/30/10, an additional $133,217 was accrued for initial site assessment and support at a site acquired by the Community Redevelopment Agency (a Special Revenue Fund). This site was awarded a grant of $200,000 pursuant to the American Recovery and Reinvestment Act for Brownfields Assessment and Cleanup Revolving Loan Fund Activities. Also accrued at 9/30/10 was $491,166 in the Gas Utility Enterprise Fund for legal assistance and for a five year project to analyze and treat contaminated soils at the former manufactured gas plant site (see the Soil and groundwater contamination site note below). The City has seventeen other sites that have known contamination from petroleum products, metals, chlorine or coal tar. Ten of these sites are on the State of Florida Petroleum Clean-up Program. We are unable to determine when any of these ten sites will be scheduled for cleanup at this time. The remaining seven sites are under monitoring plans or are awaiting responses from the Florida Department of Environmental Protection (FDEP) on data submitted by the City. Any additional cleanup costs for these sites cannot be estimated at this time. Of the eleven sites awaiting a No Further Action Site Rehabilitation Completion Order (NFASRC) from the FDEP at 9/30/09, research determined that ten of these sites had received the NFASRC during FY2010 or prior. The NFASRC for the remaining site is expected to be received in FY2011. No further costs are anticipated to be incurred for this site. Soil and qroundwater contamination site The City owns a property, currently used by the City Gas Division as its administrative offices and operating facility, that has been identified as having soil and groundwater impacts in a June 1990 report prepared by a United States Environmental Protection Agency contractor. The contamination allegedly resulted from the prior operation of a manufactured gas plant (MGP) from approximately 1929 to 1960. Following the discovery of the impacts, the Florida Department of Environmental Protection (FDEP) directed the City to implement measures to delineate the area and vertical extent of the impacts at the Property, and, if necessary, implement appropriate remedial action. Field activities to delineate the extent of impacts were performed between 1995-2003. The results of the final field work are presented in a Supplemental Assessment Report dated May 2003, in which the City's consultant concluded that field activities to delineate the extent of soil and groundwater impacts were complete and that a risk assessment should be undertaken to evaluate an appropriate remedy for the reported impacts. By letter dated April 19, 2004, FDEP directed the City to install two additional monitoring wells within the source area on site to delineate the vertical extent of groundwater impacts. The City and FDEP previously discussed the potential harm to the underlying aquifer that may result from the installation of monitoring wells through a source area and the underlying clay confining unit during a meeting with FDEP held on November 29, 2003. Based on the advice of its environmental consultant and other specialists consulted concerning this issue, the City has consistently maintained that the installation of the additional monitoring wells requested by FDEP will likely provide a pathway for the migration of impacts into the aquifer underlying the clay confining unit that is otherwise not presently impacted by the former operations of the MGP based on existing perimeter monitoring well data. The City responded to the FDEP by letter dated April 29, 2004, requesting that FDEP advise the City whether the directive to install the additional vertical extent wells was deemed by FDEP to be final agency action that would otherwise be subject to review in an administrative proceeding. The City's April 29, 2004 response included a request for an extension of time to file an administrative proceeding in the event that FDEP deemed the April 19, 2004 FDEP communication to be final agency action. On January 17, 2008, FDEP issued a letter to the City stating FDEP was willing to replace the need for additional vertical delineation wells with periodic sampling of the existing deep wells, so long as they remain unaffected by the contaminants of concern on the site. Prior to the resolution of this outstanding matter, we are unable to determine, to an acceptable degree of certainty, whether remediation will, in fact, be required at the Property and, if so, the estimated cost of such remediation. During fiscal 2005, the Myrtle Avenue Utility and Roadway Widening project began, requiring extensive dewatering during construction. Consulting, equipment, laboratory, permitting, and labor costs for dewatering in areas where there was suspected or known contamination from the former MGP plant were charged to the City of Clearwater Gas Division. All Item # 3 77 Attachment number 2 Page 91 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 activities related to the Myrtle Avenue dewatering project were documented in the "Supplemental Site Assessment Report — North Myrtle Ave. Roadway Corridor" dated March 2007. In May 2009, FDEP issued a status report on all Manufactured Gas Plant sites in Florida. In the report it referenced the 1/17/08 letter and reaffirmed FDEP's agreement to forego additional on-site vertical delineation if Clearwater continues to monitor the perimeter wells on the facility. On June 22, 2009, the perimeter monitoring wells were tested and the results were reported to FDEP. On February 3, 2010, FDEP issued a letter that formally accepted Clearwater Gas System's Contamination Assessment Report (CAR) and required no further site assessment activities. Furthermore, FDEP is requiring CGS to re-sample all monitoring wells on the site within 60 days of the 2/3/2010 letter. Clearwater Gas System will issue a request for proposal (RFP) in order to prepare a Feasibility Study. The Feasibility Study will offer a long-term corrective action plan for the gas plant site and will be presented to FDEP for approval. Prior to resolution of this outstanding matter, we are unable to determine to an acceptable level of certainty whether remediation will be required nor the estimated cost of such remediation. The City has pursued insurance claims under certain insurance policies covering the Property for the period of time from June 1961 through July 1986. Prior to fiscal year 2001, approximately $487,500 had been recovered from City insurance policies to be applied to any required remediation. On September 17, 2001, the City agreed to reduce its claim against Southern American Insurance Company ("SAIC"), the sole remaining excess carrier, to an undiscounted value of $300,000. In December 2007, the liquidator managing the SAIC liquidation made an initial payment to the City in the amount of $96,000. In September 2008, a second distribution payment of $174,000 was issued to the City. Finally, in December 2009, we received a payment of $30,000 for a total collection amount of $300,000. In summary, the City has recovered $787,500 on all of its outstanding insurance claims. Since 1993, the City has spent a total of $829,209 on the manufactured gas plant assessment activities, which includes both environmental consultant and outside attorney fees. Contractual Commitment — Water and Sewer Utilitv Under the terms of a 30-year contract between the City and Pinellas County, which is effective through September 30, 2035, the maximum amount of water available to the City is 15 million gallons per day on an annual average basis with no minimum quantity purchase requirement. Effective October 1, 2009, the rate, which is set by the Pinellas County Board of County Commissioners (BOCC), was $3.1844 per 1,000 gallons. The rate effective October 1, 2010 is $3.2960 per 1,000 gallons. The cost of water purchased from the County during fiscal years 2009 and 2010 was $8,312,863 and $8,010,603, respectively. Grant Revenues During the current fiscal year and prior fiscal years, the City received revenues and contributions related to grants from the Southwest Water Management District, the State of Florida, the federal government, and other grantors. These grants are for specific purposes and are subject to review and audit by the grantor agencies. Such audits could result in requests for reimbursement for expenditures disallowed under the terms of the grants. Based upon prior experience, City management believes such disallowances, if any, will not be significant. G. Pending litigation In the normal course of operations the City is a defendant in various legal actions, the ultimate resolution of which is not expected to have a material effect on the financial statements, other than for amounts that have been reserved and recorded as liabilities in the Central Insurance Fund. H. Conduit debt The City has one issue of conduit debt outstanding as follows: Description / Purpose Drew Gardens Refunding Bonds / residential rental facility 7s Original Amount Amount Issue Outstanding Outstanding Amount at 9/30/09 at 9/30/10 $ 3,425,000 $ 2,565,000 $ 2,475,000 Item # 3 Attachment number 2 Page 92 of 181 City of Clearwater, Florida Notes to the Basic Financial Statements For the Year Ended September 30, 2010 The bonds do not constitute a debt, liability, or obligation of the City of Clearwater, the State of Florida, or any political subdivision thereof and accordingly have not been reported in the accompanying financial statements. Subsequent Event On February 1, 2011, the City redeemed all outstanding principal in the amount of $8,540,000 of the Improvement Revenue Refunding Bonds, Series 2001. $370,000 of principal matured on February 1, 2011. The balance in the amount of $8,170,000 matured after February 1, 2011 per the debt service schedule. The City paid a 1% call premium in the amount $81,700 on the bonds maturing after February 1, 2011. The redeemed bonds included serial bonds due in annual installments of $370,000 to $450,000 from February 1, 2011 thru February 1, 2016, at interest rates from 4.00% to 4.60%; and term bonds in the amount of $3,240,000 at 5.25% due February 1, 2022, and $2,850,000 at 5.00% due February 1, 2026. Item # 3 79 Page 1 of 3 Schedules of Fundin� Pro�ress: City of Clearwater, Florida Defined Benefit Pension Plans Required Supplementary Information - Unaudited Emolovees Pension Plan Attachment number 2 Page 93 of 181 Actuarial Actuarial Actuarial Unfunded AAL Valuation Value of Accrued Liability Unfunded Funded Covered as a Percentage Date Assets (AAL) - Entry Age AAL Ratio Payroll � of Covered Payroll (a) (b) (b-a) (a/b) (c) ((b-a)/c) 1 /1 /2005 1 /1 /2006 1 /1 /2007 1 /1 /2008 1 /1 /2009 1/1/2010 $ 510,265,274 $ 525,573,824 $ 559,830,590 $ 610,979,087 $ 536,834,473 $ 618,444,906 $ $ $ $ $ $ 549,136,184 563,597,580 582,248,127 632, 559, 753 557,515,503 638,109,349 $ 38,870,910 $ 38,023,756 $ 22,417,537 $ 21,580,666 $ 20,681,030 $ 19,664,443 93% 93% 96% 97% 96% 97% Firefi�hters' Relief and Pension Plan $ 73,836,304 $ 76,010,269 $ 79,385,090 $ 80,371,617 $ 82,104,837 $ 80,443,199 53% 50% 28% 27% 25% 24% Actuarial Actuarial Actuarial Unfunded AAL Valuation Value of Accrued Liability Unfunded Funded Covered as a Percentage Date Assets (AAL) - Entry Age AAL Ratio Payroll � of Covered Payroll (a) (b) (b-a) (a/b) (c) ((b-a)/c) 1 /1 /2004 1 /1 /2005 1 /1 /2006 1 /1 /2007 1/1/2008�� 1/1/2010�� $ $ $ $ $ $ 6,190,744 6, 744, 043 7,445,172 8,375,505 8,063,338 7,069,681 $ $ $ $ $ $ 9, 974, 824 8, 938, 022 8,773,238 8, 320, 672 7,815,729 6, 752, 633 $ $ $ $ $ $ 3, 784, 080 2,193,979 1,328,066 (54,833) (247,609) (317,048) 62% 75% 85% 101% 103% 105% $ $ $ $ $ $ � Covered payroll is for the calendar year period used for the actuarial valuation. �� Effective 1/1/2008 the fully funded Firefighters' Relief and Pension Plan has opted for biennial actuarial valuations. Consequently there was no valuation done on 1/1/2009. :� n/a n/a n/a n/a n/a n/a Item # 3 Attachment number 2 Page 94 of 181 Page 2 of 3 City of Clearwater, Florida Defined Benefit Pension Plans Required Supplementary Information - Unaudited Schedules of Emplover Contributions: Year Ended Sept. 30, 2005 2006 2007 2008 2009 2010 $ $ $ $ $ Emplovees' Pension Plan Annual (a) Required Contribution 5,415,848 11,614,495 13,180,855 10,805,681 8,451,471 22,150,490 Percent Contributed 95% 64% 78% 96% 122% 72% (a) The actuarially determined contribution requirements for the Ciry's fiscal year ended September 30, 2010, are based on actuarial valuations as of January 1, 2008. Since the Ciry's contributions are made during its fiscal year, which commences nine months after the date of the actuarial valuations, the City, with approval of State regulatory authorities, is following the practice of adding interest to its required contributions at the assumed rate of return on investments for a period of one year. (b) The actual contribution is less than the annual required contribution due to a"drawdown" of the net pension asset. Year Ended Sept. 30, 2005 2006 2007 2008 2009 2010 Firefiqhters' Relief and Pension Plan $ $ $ $ $ $ Annual Required Contribution 1,331,045 1,397,390 1,467,259 - (a) Percent Contributed 100% 100% 100% n/a n/a n/a (a) Effective with the fiscal year ended September 30, 2007, the Firefighters' Relief and Pension Plan, with no remaining active members (only retirees), was fully funded per the requirements of the governing Ordinance. The City may elect to contribute should future valuations show an actuarial need for such. 8� • • • � Item # 3 Page 3 of 3 City of Clearwater, Florida Defined Benefit Pension Plans Required Supplementary Information — Unaudited Attachment number 2 Page 95 of 181 Notes To Schedules Of Required Pension Supplementary Information Annual required contributions for the Employees' Pension Plan are calculated using the Entry Age Normal with Frozen Initial Liability method. The initial unfunded actuarial accrued liability determined at July 1, 1963 is being amortized over a 40-year period; changes made in 1979 and subsequent years which have had the effect of either increasing or decreasing the actuarial liability are being amortized over a 30-year period from their effective dates in accordance with State law. The amortization method is level dollar closed. Annual required contributions for the Firefighters' Relief and Pension Plan are based on the aggregate actuarial cost method, under which the unfunded portion of the present value of the projected benefits is allocated over the present value of a 6.0% per year increasing annuity for the remaining years in the 35-year funding period which begin January 1, 1972, pursuant to an agreement between the City and the Plan participants. For this purpose, the unfunded actuarial liability is determined after consideration of the available assets at the valuation date. The increasing fixed schedule produced by this method was established in 1988 and will be modified in the future only to the extent that a current valuation indicates a higher required cost level, or if the resulting cost level exceeds 60% of a mill in a current year. The amortization method for the Firemen's Relief and Pension Fund is a non-standard (no active employees) closed cost method. The actuarially determined contribution requirement for the Employees' Pension Plan for the City's fiscal year ended September 30, 2010, are based on an actuarial valuation as of January 1, 2009. Since the City's contributions are made during its fiscal year, which commences nine months after the date of the actuarial valuations, the City, with approval of State regulatory authorities, is following the practice of adding interest to its required contributions at the assumed rate of return on investments for a period of one year in the case of the Employees' Pension Plan. Significant actuarial assumptions utilized in the actuarial valuation as of January 1, 2009, in the determination of the annual required contribution are as follows: Employees' Pension Plan (1) Assumed rate of return on investments of 7.5% per annum. (2) Projected salary increase at a rate of 6% per year, including cost-of-living adjustments of 3% and merit or seniority increases at 3%. (3) Mortality based on the RP 2000 Combined Healthy Mortality Table. (4) Pre-retirement withdrawals assumed to occur in accordance with a table of declining withdrawal rates based on hazardous versus non-hazardous duty categories. (5) Pre-retirement incidence of disability assumed to occur in accordance with a standard scale of moderate disability rates (Class 1, 1952 Inter-Company); rates for females assumed to be twice that for males. (6) Assumed inflation rate of 3% Effective with the fiscal year ended September 30, 2007, the Firefighters' Relief and Pension Plan, with no remaining active members (only retirees), was fully funded per the requirements of the governing Ordinance. The City is electing to perform actuarial valuations biennially for the fully funded plan. Significant actuarial assumptions utilized in the actuarial valuation as of January 1, 2008: Firefighters' Relief and Pension Plan (1) Assumed rate of return on investments of 4.5% compounded annually. (2) Assumed benefits grow at annually compounded rate of 2% related to cost of living adjustments only. (3) Mortality based on the 1994 Unisex Mortality Table projected to 2010 for participants. (4) Assumed no withdrawals will occur. (5) Assumed probability of an active participant becoming disabled is zero (no active participants). (6) Assumed value of one mill of ad valorem tax will increase at rate of 5% per year. (7) Assumed inflation rate of 3% Significant changes affecting the presented 6-year trend information include: The actuarial valuation of the Employees' Pension Plan as of January 1, 2007, reflected changes in actuarial assumptions as follows: The mortality assumption was updated from the 1994 Group Annuity Reserving Table to the RP 2000 Combined Healthy Mortality Table; the retirement assumption was updated to reflect the City's experience and expected future retirement rates; and the withdrawal assumption was updated to reflect the City's experience and expected future withdrawal rates. The impact of these changes decreased the unfunded actuarial accrued liability from $37,113,063 to $22,417,537. The actuarial valuation of the Firefighters' Relief and Pension Plan as of January 1, 2003, reflected two changes in actuarial assumptions. The report assumed an investment yield of 4.5% versus the prior valuation assumption of 5.5%. Also, the mortality pattern assumption used the 1994 Unisex Morality Table versus the previous 1983 Group Annuity Mortality Table. The impact of these changes increased the unfunded actuarial accrued liability from $2,648,428 to $4,742,517. Item # 3 s2 Attachment number 2 Page 96 of 181 Page 1 of 1 Schedule of Emqlover Contributions: Fiscal Year Ending September 30, 2008 (2) September 30, 2009 September 30, 2010 City of Clearwater, Florida Other Post-Employment Benefits Required Supplementary Information - Unaudited Annual Required Estimated Percentage Contributions Contributions (1) Contributed $ 2,415,000 $ 618,900 25.6% $ 2,657,200 $ 642,600 24.2% $ 2,676,849 $ 1,226,290 45.8% (1) Since there is no funding, these are the estimated benefit payments. (2) Initial year of plan disclosure, no prior data available. Schedule of Fundina Proaress: Actuarial Actuarial Accrued Unfunded AAL Fiscal Value of Liability (AAL) - Unfunded Funded Covered as a Percentage Year Assets Projected Unit Credit AAL Ratio Payroll of Covered Payroll Ending (a) (b) (b-a) (a/b) (c) ((b-a) /c) September 30, 2008 (1) September 30, 2009 September 30, 2010 $ - $ $ - $ $ - $ (1) Initial year of plan disclosure, no prior data available. 23,215,500 $ 23,215,500 0% 25,316,800 $ 25,316,800 0% 32,823,521 $ 32,823,521 0% $ 83,088,355 27.9% $ 80,380,800 31.5% $ 80,987,124 40.5% Significant changes affecting the presented trend information include: The actuarial valuation of the OPEB Plan as of January 1, 2010, for fiscal year ended September 30, 2010, reflected changes in actuarial methods and assumptions as follows: the actuarial cost method was changed from the unit credit, level dollar method to the entry age, normal method; the amortization method was changed from 30 years, level dollar open amortization, to 28-year closed level percent of expected payroll, and the assumption for investment rate of return was changed from 4.0% to 4.3%. These changes occurred at the recommendation of the plan's new actuary. Item # 3 83 Attachment number 2 Page 97 of 181 This Page Intentionally Left Blank Item # 3 84 Attachment number 2 Page 98 of 181 Nonmajor Governmental Funds Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Special Programs Fund — to account for grants and contributions, the use of which is restricted for certain programs. Community Redevelopment Agency Fund — to account for receipt, custody, and expenditure of property tax increment funds associated with related redevelopment projects. Local Housing Assistance SHIP Trust Fund — to account for monies allocated to the City under the State Local Housing Assistance SHIP grant program. Pinellas County Local Housing Assistance Trust Fund — to account for monies allocated to the City under the Pinellas County Local Housing Assistance grant program. Item # 3 85 Attachment number 2 Page 99 of 181 Debt Service Funds Debt service funds provide separate accounting records for all debt interest, principal, and reserve requirements for general government long-term. Debt of proprietary funds is serviced through restricted accounts maintained within the individual enterprise or internal service fund associated with the debt. Improvement Revenue Refunding Bonds Debt Service Fund - to account for the advance monthly accumulation of resources by transfer of public service tax and communications services tax revenues from the General Fund and the payment of currently maturing installments of principal and interest during each fiscal year. Beachwalk Improvement Revenue Bonds Debt Service Fund - to account for the advance monthly accumulation of resources by transfer of public service tax and communications services tax revenues from the General Fund and the payment of currently maturing installments of principal and interest during each fiscal year. Infrastructure Sales Tax Revenue Bonds Debt Service Fund - to account for the advance monthly accumulation of resources by transfer of sales tax revenues from the Special Development Special Revenue Fund and the payment of currently maturing installments of principal and interest during each fiscal year. Notes and Mortgages Debt Service Fund - to account for the advance monthly accumulation of resources by transfer of General Revenues from the General and Special Revenue Funds and the payment of currently maturing installments of principal and interest on the various note and mortgage obligations of the governmental funds during each fiscal year. Spring Training Facility Revenue Bonds Debt Service Fund — to account for the advance monthly accumulation of resources received from the State of Florida and Pinellas County, and the payment of currently maturing installments of principal and interest each year. 86 Item # 3 Attachment number 2 Page 100 of 181 Capital Projects Funds Capital projects funds are used to account for resources to be used for the acquisition or construction of major capital improvement projects, other than those financed by proprietary funds. A major capital improvement project is a property acquisition, a major construction undertaking, or a major improvement to an existing facility or property, with a cost greater than $25,000 and a minimum useful life of at least five years. Community Redevelopment Agency Capital Projects Fund — to provide separate accounting records for the acquisition or construction of capital improvement projects for the Clearwater Community Redevelopment Agency. 87 Item # 3 ASSETS Cash and investments Receivables: Accrued interest Mortgage notes Rehab advances Other Investments Due from other governments - grants Land held for resale Prepaid items Advances to other funds Total assets LIABILITIES Accounts and contracts payable Accrued payroll Due to other governmental entities Construction escrows Due to other funds (deficit in pooled cash) Advances from other funds Deferred revenue Total liabilities FUND BALANCES Reserved for: Encumbrances Interfund and notes receivable Grant programs Land held for resale Debt service: Current requirements - principal Current requirements - interest Future requirements Unreserved, reported in: Special revenue funds Debt service funds Capital projects funds Total fund balances Total liabilities and fund balances Attachment number 2 Page 101 of 181 City of Clearwater, Florida Combining Balance Sheet Nonmajor Governmental Funds September 30, 2010 Special Revenue Funds SHIP Pinellas County Community Local Housing Local Housing Special Redevelopment Assistance Assistance Proprams Aqencv Trust Trust Total $ 12,415,815 $ 659,562 $ 163,441 $ 665,765 $ 13,904,583 67,742 46,686 5,569 5,154 125,151 6,708,626 - 7,243,282 969,700 14,921,608 10,601 - 1,276 - 1 1 ,877 174,456 31,393 39,343 - 245,192 1,141,591 - - - 1,141,591 84,701 1,914,050 - - 1,998,751 648.827 - - - 648.827 $ 21 252,359 $ 2,651 ,691 $ 7,452,91 1$ 1,640.619 $ 32,997,580 $ 626,574 $ 1,662 $ 23,236 $ 745 $ 652,217 93,574 - - - 93,574 26 48,000 - - 48,026 1 1,516 - 6,671 162,227 180,414 - 648,827 - - 648,827 - 31 ,393 - - 31 ,393 731,690 729.882 29.907 162,972 1,654,451 - 7, 759 7,357,453 - 2,999,587 - 84,701 1 ,914,050 7,243,282 - 7, 759 969,700 15,570,435 - 2,999,587 - 1,998,751 10,078,928 - 179,722 507,947 10,766,597 20,520,669 1,921 ,809 7,423,004 1,477,647 31 ,343,129 $ 21 ,252,359 $ 2,651 ,691 $ 7,452,91 1$ 1,640,619 $ 32,997,580 The notes to the financial statements are an integral part of this statement. Item # 3 :. Attachment number 2 Page 102 of 181 Debt Service Funds CapRal s�r��o �rolec� Improvement TralNnp Fund TGtal Rev�nue Naroes Fsdlqr Commu�lq/ Nonm�or ReMdlnp an�l Rev�rN�e Redev�lopmerd Oov�mmental Bonds Mortaa�es ■o11i 7W MerwY !�■1i $ 7,838,012 $ - $ 516,066 $ 8,354,078 $ 6,417,472 $ 28,676,133 23,230 - 3,028 26,258 - 151,409 - - - - - 14,921,608 - - - - - 1 1 ,877 - - - - - 245,192 888,327 - - 888,327 - 888,327 - - - - - 1,141,591 - - - - - 1,998,751 - 32,512 - 32,512 - 32,512 648.827 $ 8.749.569 $ 32,512 $ 519.094 $ 9.301 ,175 $ 6.417,472 $ 48.716227 $ - $ - $ 32,512 32,512 - $ - $ 56,771 $ 708,988 - - 93,574 - - 48,026 - - 180,414 32,512 - 32,512 - - 648,827 31 ,393 32,512 56.771 1,743.734 - - - - - 7, 759 - - - - - 15,570,435 - - - - - 2,999,587 - - - - - 1,998,751 246,667 - 320,834 567,501 - 567,501 69,685 - 44,601 114,286 - 114,286 861,000 - - 861,000 - 861,000 - - - - - 10,766,597 7,572,217 - 153,659 7,725,876 - 7,725,876 - - - - 6,360,701 6,360,701 8,749,569 - 519,094 9,268,663 6,360,701 46,972,493 $ 8,749,569 $ 32,512 $ 519,094 $ 9,301 ,175 $ 6,417,472 $ 48,716,227 Item # 3 E� Attachment number 2 Page 103 of 181 City of Clearwater, Florida Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds For the Year Ended September 30, 2010 REVENUES Intergovernmental: Federal State Local Charges for services Fines and forfeitures Investment earnings Miscellaneous Total revenues: EXPENDITURES Current: General government Public safety Physical environment Economic environment Human services Culture and recreation Debt service: Principal Interest & fiscal charges Capital outlay Total expenditures Excess (deficiency) of revenues over / (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Net change in fund balances Fund balances - beginning Fund balances - ending Special Revenue Funds SHIP Pinellas County Community Local Housing Local Housing Special Redevelopment Assistance Assistance Proprams Aqencv Trust Trust Total $ 3,070,345 $ - $ - $ - $ 3,070,345 218,333 - 39,370 - 257,703 195,767 1,322,681 - - 1,518,448 1,277,005 - - - 1,277,005 499,498 - - - 499,498 482,539 258,299 - 33,901 774,739 653,737 67,627 12,107 - 733,471 6.397,224 1,648.607 51,477 33.901 8.131,209 3,067,827 - - - 3,067,827 2,425,600 - - - 2,425,600 446,748 - - - 446,748 775,916 232,549 213,447 68,004 1,289,916 100,200 - - - 100,200 1,283,194 - - - 1,283,194 - - 46,297 - 46,297 1,088,802 - - - 1,088,802 9,188,287 232,549 259,744 68,004 9,748,584 (2.791,063) 1,416.058 (208267) (34,103) (1 .617,375) 5,542,236 1,829,005 - - 7,371 ,241 (532,831) (3,237,304) (870,530) (210,913) (4,851 ,578) 5.009.405 (1.408.299) (870.530) (210.913) 2.519.663 2,218,342 7,759 (1,078,797) (245,016) 902,288 18,302,327 1,914,050 8,501 ,801 1,722,663 30,440,841 $ 20.520.669 $ 1,921 ,809 $ 7,423.004 $ 1,477,647 $ 31 ,343.129 The notes to the financial statements are an integral part of this statement. Item # 3 �� Attachment number 2 Page 104 of 181 Debt Service Funds Capital Sp�lnp Project Improvsmerrt Beaehwalk Infrastrueture TratiY� Fund Ta�Fal Rev�r�ue Improv�ment Ssles Ta�c Nob� Fadlly Commu�lqi Nonme�or Ref�ndlnp Rsv�enus Rev�nue and Rsv�enus Rsdenrolopn'isrd C,ovemmerrtal Baids Bonds Bonds 1�1or Bonds Tatal Aoerwv Funds $ - $ - $ - $ 195,087 848 33,507 195.087 848 33.507 - 651 $ - $ - $ 500,004 500,004 587,650 587,650 16,891 246,333 1,104,545 1,333.987 651 $ 3,070,345 757,707 2,106,098 1,277,005 499,498 1,021 ,072 733,471 9.465.196 - 3,068,478 - 2,425,600 - 446,748 561,769 1,851 ,685 - 100,200 - 1,283,194 355,000 3,650,000 6,620,000 514,969 530,000 11,669,969 - 11,669,969 424,941 148,479 132,700 42,281 544,155 1,292,556 - 1,338,853 - - - - - - 963,820 2,052,622 779,941 3,799,130 6,752,700 557,250 1,074,155 12,963,176 1,525,589 24,237,349 (584,854) (3.798282) (6.719.193) (557250) 30.390 (11.629.189) (1.525.589) (14,772,153) 8,162,576 3,749,100 1,114,260 557,250 - 13,583,186 2,927,705 23,882,132 - - - - - - (770,197) (5,621,775) 8.162,576 3.749.100 1,114,260 557,250 13.583.186 2,157,508 18.260.357 7,577,722 (49,182) (5,604,933) - 30,390 1,953,997 631,919 3,488,204 1,171,847 49,182 5,604,933 - 488,704 7,314,666 5,728,782 43,484,289 $ 8.749.569 $ $ $ $ 519.094 $ 9.268.663 $ 6.360.701 $ 46.972,493 Item # 3 � Attachment number 2 Page 105 of 181 This Page Intentionally Left Blank Item # 3 92 City of Clearwater, Florida Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual (GAAP Basis) Community Redevelopment Agency For the Year Ended September 30, 2010 REVENUES Intergovernmental - Local Investment earnings Miscel laneous Total revenues EXPENDITURES Current - Economic environment Total expenditures Excess of revenues over expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Total other financing sources (uses) Excess of revenues and other sources over expenditures and other uses Fund balances - beginning Fund balances - ending Budgeted Amounts Actua I Original Final Amounts Attachment number 2 Page 106 of 181 Variance with Final Budget Positive (Negative) $ 1,352,719 $ 1,322,680 $ 1,322,681 $ 1 30,000 200,000 258,299 58,299 67,627 67,627 67,627 - 1,450,346 1,590,307 1,648,607 58,300 326,267 323,989 232,549 91,440 326,267 323,989 232,549 91,440 1,124, 079 1,266,318 1,416, 058 149, 740 1,217,557 1,777,832 1,829,005 51,173 (2,341,636) (3,044,150) (3,237,304) (193,154) (1,124,079) (1,266,318) (1,408,299) (141,981) - - 7,759 7,759 1, 914, 050 1,914,050 1, 914, 050 - $ 1,914,050 $ 1,914,050 $ 1,921,809 $ 7,759 The notes to the financial statements are an integral part of this statement. Item # 3 7c3 Attachment number 2 Page 107 of 181 This Page Intentionally Left Blank Item # 3 94 Attachment number 2 Page 108 of 181 Nonmajor Enterprise Funds Enterprise funds are used to account for the financing, acquisition, operation, and maintenance of governmental facilities that are supported primarily by user charges. Recycling Utility Fund — to account for the financing, processing, operation and maintenance of the City's recycling service from charges made to users of the services and funds received from the sale of recyclable commodities processed to meet market requirements. The service area extends beyond the City limits Marine Operations Fund - i i i i i i operations (excluding the downtown boat slips) and associated real property from rents collected from users. Aviation Operations Fund - i i i i i i operations from rents collected from users. Parking System Fund - to account for the financing, construction, operation and maintenance of the City's parking system, including on- and off-street parking on Clearwater Beach and Downtown Clearwater, from parking charges. Harborview Center Fund - i i ion center and related facilities. Clearwater Harbor Marina Fund - i i i i i downtown boat slips from boat slip rentals. 95 Item # 3 City of Clearwater, Florida Combining Statement of Net Assets Nonmajor Enterprise Funds September 30, 2010 ASSETS Current assets: Cash and investments Accrued interest receivable Accounts and contracts receivable: Billed Unbilled charges estimated Less: Allowance for uncollectable accounts Total receivables, net Due from other governmental entities Inventories, at cost Prepaid expenses and other assets Total current assets Noncurrent assets: Net pension asset Capital assets: Land and other nondepreciable assets Capital assets, net of accumulated depreciation Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts and contracts payable Accrued payroll Deposits Unearned revenue and liens Current portion of long-term liabilities: Compensated absences Notes, loan pool agreement and acquisition contracts Advances from other funds Total current liabilities Noncurrent liabilities: Compensated absences Other postemployment benefits Notes, loan pool agreement and acquisition contracts Advances from other funds Total non-current liabilities Total liabilities Net assets: Invested in capital assets, net of related debt U n restricted Total net assets The notes to the financial statements are an integral part of this statement. .� Attachment number 2 Page 109 of 181 Rxydhp Marins Utlllb/ Oper�llons $ 4,489,109 $ 130,905 27,352 216 81 ,232 - 144,91 1 - 226,143 - (2,665) - 223,478 - - 32,71 0 10,313 - 4,750,252 163,831 103,588 62,411 - 670,086 622,687 577,553 726,275 1,310,050 5,476,527 1 ,473,881 18,034 26,369 40,124 33,560 - 19,957 33,369 49,936 61,015 - 152,542 129,822 17,763 26,581 66,324 50,873 108,701 - 192,788 77,454 345,330 207,276 452,971 1 ,247,639 4,678,226 18,966 $ 5,131 ,197 $ 1,266,605 Item # 3 $ Attachment number 2 Page 110 of 181 Avla�lon Parldnp Harborvle�w Clearwaber Q�era4io�os bys�em CenEer Hs�bor Mart�s Tofiel 318,353 $ 14,865,653 $ 755,408 $ 432,075 $ 20,991 ,503 2,051 99,556 3,997 28,820 161,992 - - 433 - - - 433 - - - 433 - 136,456 - - 1,305,162 456,860 14,965,209 759,838 1,766,057 2,788 34,446 - - 81 ,665 144,91 1 226,576 (2,665) 223,91 1 1 ,441 ,618 32,71 0 10,313 22,862,047 203,233 1,410,900 992,082 926,000 - 3,999,068 1,767,050 3,024,354 5,528,532 12,772,467 24,292,643 3,180,738 4,050,882 6,454,532 12,772,467 28,494,944 3,637,598 19,016,091 7,214,370 14,538,524 51 ,356,991 35,336 20,278 106,646 820,249 1,026,912 2,279 50,154 - 8,022 134,139 - 1,842 - 17,500 39,299 - 1 ,01 7 - - 1 ,01 7 2,267 57,659 - 4,428 147,659 - - - - 61 ,015 20,271 - - - 20,271 60,153 130,950 106,646 850,199 1,430,312 1,206 30,692 - 2,357 78,599 4,152 94,021 - 16,660 232,030 - - - - 108,701 81 ,086 - - - 81 ,086 86,444 124,713 - 19,017 500,416 146,597 255,663 106,646 869,216 1,930,728 3,177,950 4,016,436 6,454,532 12,772,467 28,121,995 313,051 14,743,992 653,192 896,841 21 ,304,268 $ 3,491 ,001 $ 18,760,428 $ 7,107,724 $ 13,669,308 $ 49,426,263 Item # 3 97 Attachment number 2 Page 111 of 181 City of Clearwater, Florida Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets Nonmajor Enterprise Funds For the Year Ended September 30, 2010 �P�9 ��: Sales to customers Service charges to customers User charges to customers Rentals Total operating revenues Operating expenses: Personal services Purchases for resale Operating materials and supplies Transportation Utility service Depreciation Interfund administrative charges Other current charges: Professional fees Advertising Communications Printing and binding Insurance Repairs and maintenance Rentals Miscellaneous Data processing charges Taxes Total other current charges Total operating expenses Operating income (loss) Nonoperating revenues (expenses): Investment earnings Interest expense Amortization of bond issue costs Gain on exchange of capital assets Loss on exchange of capital assets Other Total nonoperating revenue (expenses) Income (loss) before contributions and transfers Capital grants and contributions Transfers in Transfers out Changes in net assets Total net assets - beginning Total net assets - ending Recy�cling Marine Ul�bl Ouera�br�s $ 1,174,564 $ 2,566,807 7,435 - 1 ,513,562 1 18,974 - 1,265,463 2,695,561 3,951,244 1,178,816 897,718 263,983 2,046,010 84,394 40,675 364,768 17,334 10,526 208,420 159,023 107,025 590,790 260,480 3,716 29,986 12,508 1 1,756 7,200 19,856 755 - 29,870 33,020 10,700 72,311 - 1,560 10,902 95,946 37,220 32,010 - 3,615 1 12,871 300,060 2,765,171 3,877,722 (69,610) 73,522 147,891 1 ,851 (7,036) - 83,121 1 13,107 223,976 1 14,958 154,366 188,480 (237,570) (255,180) (83,204) (66,700) 5,214,401 1,333,305 $ 5,131 ,197 $ 1,266,605 The notes to the financial statements are an integral part of this statement. Item # 3 .; Attachment number 2 Page 112 of 181 A�iation Parking He1bolVle�W qealwaier Qperations S�ISiem Cenfier Harbor Marina Totals $ 7,751 $ - $ - $ - $ 3,749,122 - - - - 7,435 - 4,342,238 - - 5,974,774 249,262 1,099 409,021 43,938 1,968,783 257,013 4,343,337 409,021 43,938 1 1,700,1 14 49,854 24,029 506 39,608 199,841 20,125 1 ,369,661 63,978 111,570 63,977 300,619 883,970 1 10,064 8,781 5,412 102,049 521,676 4,310 81 ,130 26,395 423 9,624 3,577,179 2,420,057 248,252 500,013 434,204 1 ,288,184 1,759,675 9,251 201,555 250,607 - 495,1 15 - - 1,369 7,693 33,326 442 17,688 7,971 1,153 54,310 - 921 - - 1 ,676 30,830 56,050 9,731 380 159,881 4,093 303,365 16,050 442 406,961 - 655,725 - - 657,285 3,997 171,663 5,905 1,385 289,798 2,260 35,670 10,160 5,000 122,320 - - 50,951 - 54,566 50,873 1,442,637 352,744 16,053 2,275,238 384,836 4,236,412 1,105,036 133,625 12,502,802 (127,823) 106,925 (696,015) (89,687) (802,688) 1 1,425 537,446 22,796 141 ,518 862,927 (2,753) (68,933) - (300,645) (379,367) - - - (38,726) (38,726) - - 118,646 - 118,646 - - (8,383) - (8,383) 75,025 14,466 30,730 53,528 369,977 83,697 482,979 163,789 (144,325) 925,074 (44,126) 589,904 (532,226) (234,012) 122,386 159,045 5,860 - 2,305,162 2,470,067 - 232,663 71 ,530 4,570,853 4,875,046 (12,490) (412,285) - (4,638,449) (5,555,974) 102,429 416,142 (460,696) 2,003,554 1,91 1,525 3,388,572 18,344,286 7,568,420 1 1,665,754 47,514,738 $ 3,491 ,001 $ 18,760,428 $ 7,107,724 $ 13,669,308 $ 49,426,263 Item # 3 99 City of Clearwater, Florida Combining Statement of Cash Flows Nonmajor Enterprise Funds For the Year Ended September 30, 2010 CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash payments to suppliers Cash payments to employees Cash payments to other funds Other revenues Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in from other funds Transfers out to other funds Payment of cash on loans to/from other funds Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal payments on debt Interest paid Acquisition of capital assets Sale of capital assets Capital contributed by other governmental entities Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest on investments Net cash provided by investing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash and cash equivalents classified as: Cash and investments Restricted cash and investments Total cash and cash equivalents Attachment number 2 Page 113 of 181 Recycling Marine Utility Operations $ 2,662,838 $ 3,952,206 (433,370) (2,768,568) (1,088,414) (866,371) (992,628) (102,220) 83,121 1 13,107 231,547 328,154 (237,570) (255,180) (237,570) (255,180) (80,551) - (6,778) - (155,940) - (243,269) - 154,223 1,635 154,223 1,635 (95,069) 74,609 4,584,178 56,296 $ 4,489,109 $ 130,905 $ 4,489,109 $ 130,905 $ 4,489,109 $ 130,905 The notes to the financial statements are an integral part of this statement. Item # 3 100 Aviation Pa�WnD Halborvle�M �� System Cenber Harbor Martia Tcfisls $ 257,013 $ 4,326,948 $ 351,033 $ 51,410 $ 1 1,601,448 (316,533) (1,481,815) (755,061) (242,806) (5,998,153) (53,965) (1,222,376) - (49,663) (3,280,789) (54,164) (1,094,968) (39,995) (6,956) (2,290,931) 75,025 14,466 30,730 53,528 369,977 (92,624) 542,255 (413,293) (194,487) 401,552 - - 71,530 (12,490) (412,285) - - (4,000,000) - 4,570,853 4,642,383 (4,638,449) (5,555,974) - (4,000,000) (12,490) (4,412,285) 71,530 (67,596) (4,913,591) - (3,684) (2,753) (68,933) (15,753) - - 170,163 108,788 - 156,567 (9,135,000) (9,219,235) (371,592) (450,056) (4,890,269) (5,061,962) - 326,730 - 108,788 90,282 97,546 156,567 (14,396,861) (14,295,735) 1 1,451 561,434 22,159 176,385 927,287 1 1,451 561,434 22,159 176,385 927,287 (3,381) (3,21 1,050) (163,037) (14,482,559) (17,880,487) 321,734 18,076,703 918,445 14,914,634 38,871,990 $ 318,353 $ 14,865,653 $ 755,408 $ 432,075 $ 20,991,503 $ 318,353 $ 14,865,653 $ 755,408 $ $ 318,353 $ 14,865,653 $ 755,408 $ 432,075 $ 20,991,503 432,075 $ 20,991,503 Attachment number 2 Page 114 of 181 Item # 3 101 City of Clearwater, Florida Combining Statement of Cash Flows Nonmajor Enterprise Funds For the Year Ended September 30, 2010 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Other nonoperating revenue Depreciation Change in assets and liabilities: (Increase) decrease in accounts receivable (Increase) decrease in inventory (Increase) decrease in prepaid expenses Increase (decrease) in accounts and contracts payable Increase (decrease) in deposits Increase (decrease) in unearned revenue (Increase) decrease in net pension asset Increase (decrease) in accrued payroll Increase (decrease) in other postemployment benefits Total adjustments Net cash provided (used) by operating activities Noncash investing, capital and financing activities: Amortization of bond issuance costs Capital assets transferred from General Government 102 Attachment number 2 Page 115 of 181 Recycling Marine Utility Operations $ (69,610) $ 73,522 83,121 1 13,107 159,023 107,025 (32,723) - - 414 1,334 1,777 - 963 68,782 39,264 575 (20,966) 21,045 13,048 301,157 254,632 $ 231,547 $ 328,154 $ - $ - $ - $ - Item # 3 Aviation ParWnD Ha�borvle�W Operstlons System Cen�er $ (127,823) $ 106,925 $ (696,015) $ ClearWa�er Harbor Martia Totals (89,687) $ (802,688) 75,025 14,466 30,730 53,528 369,977 199,841 300,619 521,676 - 1,288,184 - - 1 1,188 - (21,535) - - 22,967 - 23,381 - - 21,980 - 21,980 (235,556) (10,651) (256,643) (197,267) (697,006) - 367 (69,176) 7,472 (60,374) - (16,756) - - (16,756) 2,627 59,726 - - 170,399 (7,265) 35,383 - 14,807 22,534 527 52,176 - 16,660 103,456 35,199 435,330 282,722 (104,800) 1,204,240 $ (92,624) $ 542,255 $ (413,293) $ (194,487) $ 401,552 $ - $ - $ - $ - $ - $ - 103 $ (38,727) $ (38,727) $ 1,000,000 $ 1,000,000 Attachment number 2 Page 116 of 181 Item # 3 Attachment number 2 Page 117 of 181 This Page Intentionally Left Blank Item # 3 104 Attachment number 2 Page 118 of 181 Internal Service Funds Internal service funds are used to account for services and commodities furnished by a designated department to other departments within the City or to other governments on a cost reimbursement basis. Garage Fund - to account for the cost of automotive and other motorized equipment of the City. The acquisition cost of new or upgraded equipment is financed through user departments and the asset value is simultaneously contributed to the Garage Fund. The cost of replacement of existing equipment is financed by the Garage Fund. Administrative Services Fund - to account for various support activities including information technology, printing, mailing, and telephone services. The cost for these services is charged to user departments based on the cost of providing units of service. General Services Fund - to account for various support activities including building maintenance and custodial services for all City departments and facilities. The cost for these services is charged to user departments based on the cost of providing units of service. Central Insurance Fund - to account for the City's limited self-insurance program wherein all funds are assessed charges based on damage claims incurred and on management's assessment of individual funds' risk exposure. All claims and premiums are paid out of this fund, together with other costs necessary to administer the program. Medical insurance premiums are also paid from this fund. Item # 3 105 City of Clearwater, Florida Combining Statement of Net Assets Internal Service Funds September 30, 2010 ASSETS Current assets: Cash and investments Accrued interest receivable Due from other funds Inventories, at cost Prepaid expenses and other assets Total current assets Noncurrent assets: Advances to other funds Net pension asset Capital assets: Land and other nondepreciable assets Capital assets, net of accumulated depreciation Total noncurrent assets Total assets LIABILITIES Current liabilities: Accounts and contracts payable Accrued payroll Unearned revenue Current portion of long-term liabilities: Compensated absences Notes, loan pool agreement and acquisition contracts Advances from other funds Claims payable Total current liabilities (payable from current assets) Noncurrent liabilities: Compensated absences Other postemployment benefits Notes, loan pool agreement and acquisition contracts Advances from other funds Claims payable Total noncurrent liabilities Total liabilities NET ASSETS Invested in capital assets, net of related debt Unrestricted Total net assets Attachment number 2 Page 119 of 181 Administrative General Central Garaae Services Services Insurance Total $ 5,189,200 $ 6,698,751 $ 1,495,105 $ 37,819,708 $ 51,202,764 29,135 39,964 8,098 224,676 301,873 - - - 111,925 111,925 459,884 - - - 459,884 228,015 9,847 - 1,011,819 1,249,681 5.906.234 6.748.562 1.503.203 39.168.128 53.326.127 - - - 631,007 631,007 138,087 347,477 53,433 18,588 557,585 729,591 - - - 729,591 9,804,894 3,915,302 87,732 4,159 13,812,087 10.672.572 4.262.779 141.165 653.754 15.730.270 16,578,806 11,011,341 1,644,368 39,821,882 69,056,397 262,366 88,929 67,109 1,136,668 1,555,072 94,164 175,828 100,862 19,240 390,094 765,667 - - - 765,667 121,070 292,273 113,731 43,672 570,746 2,696,440 127,346 12,710 - 2,836,496 - 91,654 - - 91,654 - - - 1.988.300 1.988.300 3,939,707 776,030 294,412 3,187,880 8,198,029 64,445 155,576 60,539 23,247 303,807 130,862 236,498 135,329 23,807 526,496 4,277,414 267,520 - - 4,544,934 - 549,921 - - 549,921 - - - 6.106.700 6.106.700 4,472,721 1,209,515 195,868 6,153,754 12,031,858 8,412,428 1,985,545 490,280 9,341,634 20,229,887 3,560,631 3,520,436 75,022 4,159 7,160,248 4.605.747 5.505.360 1.079.066 30.476.089 41.666.262 $ 8,166,378 $ 9,025,796 $ 1,154,088 $ 30,480,248 $ 48,826,510 The notes to the financial statements are an integral part of this statement. 106 Item # 3 City of Clearwater, Florida Combining Statement of Revenue, Expenses, and Changes in Fund Net Assets Internal Service Funds For the Year Ended September 30, 2010 Operating revenues Billings to departments Operating expenses: Personal services Purchases for resale Operating materials and supplies Transportation Utility service Depreciation Interfund administrative charges Other current charges: Professional fees Communications Printing and binding Insurance Premiums Claims incurred Repairs and maintenance Rentals Miscellaneous Data processing charges Taxes Total other current charges Total operating expenses Operating income (loss) Nonoperating revenues (expenses) Investment earnings Interest expense Gain on sale of capital assets Loss on disposal of capital assets Other Total nonoperating revenue (expenses) Income (loss) before contributions and transfers Capital grants and contributions Transfersin Transfers out Change in net assets Total net assets - beginning Total net assets - ending Attachment number 2 Page 120 of 181 Administrative General Central Garape Services Services Insurance Total $ 1 1.385.492 $ 9.036.004 $ 4,959.120 $ 16.691,655 $ 42,072271 2, 740,174 3,890,883 151,063 449 128,032 3,839,077 221,007 319,369 15,773 4,912,316 60,129 89,044 891,650 4, 000 192,310 1,017,515 16,804 2,779,910 395,342 175,443 492,581 18,455 33,875 70 547,691 10,980,091 - 3,890,883 3,951 610,485 2,528 267,464 - 620,613 2,980 4,752,162 - 225,007 44,901 556,580 3,792 1,070,955 - 16,874 32,600 23,850 36,140 12,326,846 12,419,436 - - - 2,189,997 2,189,997 546,729 1,01 1,882 861,414 14,370 2,434,395 2,246 344,919 9,214 650 357,029 17,602 110,295 24,719 79,147 231,763 128,660 181,010 88,780 12,190 410,640 7.021 - - - 7.021 1,070.000 2,898.585 1,054212 14,671,893 19.694,690 12,040.685 8.855.724 4,915.943 15229.043 41 ,041,395 (655.193) 180280 43.177 1,462,612 1,030.876 161,578 220,528 45,162 1,271 ,779 1,699,047 (241 ,752) (34,785) (1,182) - (277,719) 278,065 - - - 278,065 - (12,408) - - (12,408) 171,500 - 2,656 3.022 177,178 369.391 173.335 46.636 1,274,801 1,864,163 (285,802) 353,615 89,813 2,737,413 2,895,039 - 15,000 - - 15,000 53,760 - - 4,745,260 4,799,020 (70,000) (100,000) (2,500) (4,720,000) (4,892,500) (302,042) 268,615 87,313 2,762,673 2,816,559 8,468,420 8,757,181 1,066,775 27,717,575 46,009,951 $ 8.166.378 $ 9.025.796 $ 1.154,088 $ 30.480248 $ 48.826.510 The notes to the financial statements are an integral part of this statement. Item # 3 107 CASH FLOWS FROM OPERATING ACTI VI TI ES Cash received from other funds Cash payments to suppliers Cash payments to employees Cash payments to other funds Other revenues Net cash provided by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers in from other funds Transfers out to other funds Receipt of cash on loans to/from other funds Payment of cash on loans to/from other funds Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal payments on debt Interest paid Acquisition of capital assets Sale of capital assets Proceeds from issuance of debt Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTI VI TI ES Interest on investments Net cash provided by investing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Cash and cash equivalents classified as: Cash and investments Attachment number 2 Page 121 of 181 City of Clearwater, Florida Combining Statement of Cash Flows Internal Service Funds For the Year Ended September 30, 2010 Administrative General Central Garape Services Services Insurance Total $ 1 1,385,492 $ 9,036,004 $ 4,959,120 $ 16,691,655 $ 42,072,271 (4,905,463) (2,477,565) (1,762,979) (13,191 ,626) (22,337,633) (2,539,368) (4,648,725) (2,582,890) (517,918) (10,288,901) (583,141) (537,550) (345,942) (206,002) (1,672,635) 107,695 - 2,656 3,022 113,373 3.465.215 1,372,164 269.965 2,779.131 7,886.475 53,760 15,000 - (100,000) - (91,654) - 4,745,260 (2,500) (4,720,000) - 2,091 ,652 4,814,020 (4,822,500) 2,091 ,652 (91,654) 53,760 (176,654) (2,500) 2,1 16,912 1,991 ,518 (2,958,308) (173,778) (21,766) - (3,153,852) (241 ,752) (34,785) (1,182) - (277,719) (3,144,056) (21 1 ,672) - - (3,355,728) 320,064 - - - 320,064 2,690,692 31,698 - - 2,722,390 (3,333,360) (388,537) (22,948) - (3,744,845) 162,838 223,741 45,179 1,339,644 1,771 ,402 162,838 223,741 45,179 1,339,644 1,771 ,402 348,453 1,030,714 289,696 6,235,687 7,904,550 4,840,747 5,668,037 1,205,409 31 ,584,021 43,298,214 $ 5,189,200 $ 6,698,751 $ 1,495,105 $ 37,819,708 $ 51,202,764 $ 5.189200 $ 6.698.751 $ 1,495.105 $ 37,819.708 $ 51 202,764 The notes to the financial statements are an integral part of this statement. Item # 3 108 City of Clearwater, Florida Combining Statement of Cash Flows Internal Service Funds For the Year Ended September 30, 2010 Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities: Other nonoperating revenue Depreciation Change in assets and liabilities: (Increase) decrease in inventory (Increase) decrease in prepaid expenses Increase (decrease) in accounts and contracts payable (Increase) decrease in net pension asset Increase (decrease) in accrued payroll Increase (decrease) in other postemployment benefits Total adjustments Net cash provided by operating activities Attachment number 2 Page 122 of 181 Administrative General Central Garape Services Services Insurance Total $ (655,193) $ 107,695 3,839,077 180,280 $ 43,177 $ 1,462,612 $ 1,030,876 - 2,656 3,022 113,373 891,650 18,455 2,980 4,752,162 (77,337) - - - (77,337) (125,923) (8,152) - 89,795 (44,280) 176,089 (20,896) 8,658 1,190,949 1,354,800 176,620 280,519 154,569 34,978 646,686 (17,741) (16,927) 8,601 (12,849) (38,916) 41,928 65,690 33,849 7,644 149,111 4,120,408 1,191 ,884 226,788 1,316,519 6,855,599 $ 3.465.215 $ 1,372,164 $ 269.965 $ 2,779.131 $ 7,886.475 109 Item # 3 Attachment number 2 Page 123 of 181 This Page Intentionally Left Blank Item # 3 � Attachment number 2 Page 124 of 181 Fiduciary Funds Fiduciary Funds are used to account for resources that are managed in a trustee capacity or as an agent for other parties or funds. Employees' Pension Fund - to account for the financial operation and condition of the major employee retirement system. Firefighters' Relief and Pension Fund - to account for the financial operation and condition of the Firefighters' Relief and Pension Plan, closed to new members in 1962, and containing 39 retired members with no active members. The Plan was fully funded effective with fiscal year 2007. Police Supplemental Pension Fund - to account for the financial operation and condition of a supplemental pension plan funded by the State for sworn police officers. Firefighters Supplemental Pension Fund - to account for the financial operation and condition of a supplemental pension plan funded by the State for firefighters. Treasurer's Escrow Agency Fund - to account for the receipt, custody, and expenditure of funds held temporarily in trust for other parties. 111 Item # 3 Clq/ Of CI98rWHi9r. F1011dS Combining Statement of �iduciary Net Assets Fldudary Funds Sep�ertiber 80. 2010 ASSETS Cash and investments Managed investment accounts, at fair value: Cash and cash equivalents Government bonds Agency bonds Domestic corporate bonds International equity securities Domestic stocks Mortgage backed bonds Commodity exchange-traded funds Domestic equity mutual funds International equity mutual funds Total managed investment accounts Securities lending collateral Receivables: Interest and dividends Unsettled investment sales Securities lending earnings Due from others Total receivables Total assets LIABILITIES Accounts payable Unsettled investment purchases Obligations under securities lending Total liabilities NET ASSETS Net assets held in trust for pension benefits Attachment number 2 Page 125 of 181 De�ned Bene�lt De�ned Contibutlon Pension Trust Funds Pension Trust Funds Police Firefighters Employees' Frefighters Supplemental Supplemental Totals $ 2,147,576 $ 3,521,390 $ 14,316 $ - $ 5,683,282 44,269,308 - 196,412 238,308 44,704,028 20,806,611 - 2,931,414 1,242,173 24,980,198 16,487,284 3,338,315 630,344 - 20,455,943 68,164,247 - 1,139,437 2,757,717 72,061,401 77,868,022 - 3,067,503 - 80,935,525 246,319,113 - 6,178,276 1,502,921 254,000,310 72,356,017 - 39,796 625,697 73,021 ,510 818,343 - - - 818,343 38,754,649 - - 2,689,984 41,444,633 28.791.544 - - 668.178 29.459.722 614,635.138 3.338.315 14,183.182 9.724,978 641,881,613 119,758,961 - - - 119,758,961 1,903,605 51,957 51,306 53,888 2,060,756 35,351,583 - - - 35,351 ,583 34,219 - - - 34,219 104,222 - - 165,534 269,756 37,393,629 51 ,957 51 ,306 219,422 37,716,314 773,935,304 6,91 1,662 14,248,804 9,944,400 805,040,170 715,088 - - - 715,088 39,630,890 - - - 39,630,890 119,758,961 - - - 119,758,961 160.104,939 160.104,939 $ 613.830.365 $ 6.91 1,662 $ 14248.804 $ 9.944,400 $ 644,935231 The notes to the financial statements are an integral part of this statement. Item # 3 112 City of Clearwater, Florida Combining Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended September 30, 2010 ADDITIONS Contributions: Contributions from employer Contributions from employer - state tax Contributions from employees Total contributions Investment income: Net appreciation in fair value of investments Interest Dividends Less investment expenses: Investment management / custodian fees Net income from investing activities Securities lending income: Gross earnings Rebate paid Bankfees Net income from securities lending Total additions DEDUCTIONS Benefits and withdrawal payments: Benefits Withdrawal payments Total benefits and withdrawal payments Income (loss) before administrative expenses Administrative expenses Net increase (decrease) Net assets held in trust for pension benefits: Beginning of year End of year Attachment number 2 Page 126 of 181 Defined Benefit Defined Contribution Pension Trust Funds Pension Trust Funds Police Firefighters Emplovees' Firefighters Supplemental Supplemental Totals $ 15,594,733 $ 12,000 6,071,578 21 ,678,311 - $ - $ - $ 15,594,733 - 853,994 1,191,516 2,057,510 _ - - 6,071,578 = 853,994 1,191,516 23,723,821 68,138,734 14,522 813,924 484,262 69,451,442 8,240,876 380,452 201,664 187,492 9,010,484 5,351,612 199,316 43,385 5,594,313 81,731,222 394,974 1,214,904 715,139 84,056,239 3,404,794 - 76,970 81,426 3,563,190 78,326,428 394,974 1,137,934 633,713 80,493,049 451,562 - - - 451,562 (43,671) - - - (43,671) (142,598) - - - (142,598) 265,293 - - - 265,293 100,270,032 394,974 1,991,928 1,825,229 104,482,163 26,656,884 778,817 1,269,190 539,862 29,244,753 725,713 - - - 725,713 27,382,597 778,817 1,269,190 539,862 29,970,466 72,887,435 (383,843) 722,738 1,285,367 74,511,697 174,564 4,306 13,864 13,142 205,876 72,712,871 (388,149) 708,874 1,272,225 74,305,821 541,117,494 7,299,811 13,539,930 8,672,175 570,629,410 $ 613,830,365 $ 6,91 1,662 $ 14,248,804 $ 9,944,400 $ 644,935,231 The notes to the financial statements are an integral part of this statement. Item # 3 113 City of Clearwater, Florida Statement of Changes in Assets and Liabilities Agency Fund For the Year Ended September 30, 2010 : : : :�� ►� ASSETS Cash and investments Accrued interest receivable Total Assets LIABILITIES Other miscellaneous payables: Downtown Development Board Special purpose funds Other Total Liabilities Attachment number 2 Page 127 of 181 Balance Balance October 1, September 30, 2009 Additions Deductions 2010 $ 424,929 772,197 769,233 $ 427,893 2.391 1.916 2.391 1.916 $ 427,320 774,113 771,624 $ 429,809 $ 31 1,453 532,023 529,236 $ 314,240 7, 640 1,179 1,179 7, 640 108,227 240,91 1 241,209 107,929 $ 427,320 774,113 771,624 $ 429,809 The notes to the financial statements are an integral part of this statement. Item # 3 114 Attachment number 2 Page 128 of 181 Supplementary Information Item # 3 115 Page 1 of 5 City of Clearwater, Florida Continuing Disclosure — Gas System Revenue Bonds Series 2004, 2005, and 2007 Supplementary Information The Svstem: Rates, Fees and Charges Attachment number 2 Page 129 of 181 The City Council has established a schedule of rates and charges by ordinance, which includes a purchased gas cost adjustment provision allowing the City to pass-through to customers any increase or decrease in the purchased price of gas. The City is not subject to regulation by any State agency in establishing or revising its rates. Where competitive fuel sources or transportation service are available to the customer, the City Council has authorized the City Manager to enter into contract gas service rates at special rates and/or conditions as required to obtain/retain the customer load. Such contract service must meet the normal construction feasibility formula to insure profitable payback to the City. As of September 30, 2010, contract rates applied to 203 customer accounts and impacted 11.39% of total revenues. The rates charged by the System through September 30, 1996, were part of the Phase I Gas Rate Case implemented October 1, 1995, which was based on a comprehensive cost of service study performed by the Utility Advisory Services Group of the international accounting firm of Coopers & Lybrand, LLP (the . T i I i I i I i i I customer rates, providing numerous classes of service and a modernized billing methodology. The new rates, effective October 1, 1996, were designed to be industry-based and responsive to the competitive energy challenges. The goal of the Rate Study was to establish rates which would be fair to all classes of customers, provide funding to implement planned expansion in both existing northern Pinellas County services area and into the newly acquired southwestern Pasco service area, and provide an adequate growth potential in return to the City of Clearwater to further offset the ad valorem tax rates (current impact is about 0.5 mills). As the result of experiences during the first seven months of the Phase I implementation, adjustments made to the Phase II rates were implemented October 1, 1996, and additional adjustments (Phase III) were implemented effective October 1, 1997. The total projected impact of both new phases of the rate case is $1.05 million, or less than 7.9% of total gas sales revenues. The rate ordinance containing the Phase II and Phase III rate changes was approved by the City Council on June 6, 1996. Gas rates for customer charges were increased effective April 1, 2005. The total estimated annual impact of this rate increase was $373,352. New rates, effective October 1, 2008, were designed to recover the costs of providing service to respective classes of . T I i li i I ii I I i I of service consideration and practical rate implementation constraints as required. Item # 3 116 � � 0L r U a LL � Z cW C` 'rA V/ 7 � 0 Q N Q N � � O � ��a } Z � � � Z NJO v m W W � Q Q � m � � � N Q W J � J � M U � Q W Z � W � a w � � l� O N r` r N ,�^ V � Q � O � City of Clearwater, Florida Continuing Disclosure - Gas System Revenue Bonds Series 2004, 2005, and 2007 Supplementary Information � �� e �d �� ` i LLv+�� ZI a c c c Q d � �� ^ � o��`-' � �°. 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O� t0 ~ d' 7 � 1CO U � N � U U o 3 � � LL Z Attachment number 2 Page 130 of 181 N � Q N O O � Of Of M O O � rn � O O � O� W M O O � oa o O O � � � O O `_'1 O O � 1 � � � Q fV 0 0 � r � Q N O O � N N V N 0 0 � � � O O � O O LL U � U i^ i^ r o 0 w � LL U m � U 0 o L � � f � � � w " _ � � H � N �� d. N N � V � O � QU N O LL 7 � N H � m LL Item # 3 Page 3 of 5 City of Clearwater, Florida Continuing Disclosure - Gas System Revenue Bonds Series 2004, 2005, and 2007 Supplementary Information GAS SUPPLY Attachment number 2 Page 131 of 181 On August 1, 1990, the Federal Energy Regulatory Commission (FERC) deregulated the natural gas pipeline industry. This allows other natural gas suppliers and local distribution companies, like the City of Clearwater, to transport gas over the Florida Gas Transmission (FGT) pipelines as opposed to purchasing natural gas supply from only FGT. The two natural gas transmission companies that serve within the State of Florida are Florida Gas Transmission (FGT) and Gulfstream. Currently FGT is the sole provider of transportation service to the City. FGT is equally owned by Cross Country Energy Corp (owned by Southern Union) and Southern Natural, an EI Paso Corporation Affiliate. The City joined Florida Gas Utility (FGU) in October 2000 by Resolution 00-35. FGU is responsible for the purchase & management of the City's natural gas supply. An updated All Requirements Gas Service Agreement, which was approved by Resolution 02-02 in January 2002, required the City to purchase 100% of its supply through FGU. FGU was formed through an Interlocal Agreement among its members. The Interlocal Agreement became effective on September 1, 1989 and consisted of five municipal utilities. Over the next several years, additional electric and gas distribution utilities joined FGU, bringing its current membership to 25 entities. In addition, the City has entered into a Gas Supply & Transportation Agreement with Peoples Gas System (PGS), dated 12/02/04, to purchase natural gas to serve customers located in our Central Pasco territory, generally east of the Suncoast Parkway in Pasco County. The City received a letter from FGU Council, dated 8/31/04, granting the City permission to utilize TECO Peoples Gas as a third party gas supplier since FGU is unable and unwilling to provide gas to the City within the meaning of the provisions of Section 3(a)(i) and (ii) of the ALL Requirements Gas Service Agreement between the City and FGU. The City has two Firm Transportation Service agreements (FTS-1 & FTS-2) with FGT in order to deliver natural gas to the City's four gate stations. FGU is currently managing the City's Phase II (FTS-1) and Phase III (FTS-2) transportation capacity on a daily basis. Table 1 shows the breakdown of the City's annual gas supply entitlements with FGT. The total annual entitlement is 3,212,226 decatherms of natural gas transportation. Table 1 Breakdown of Transportation Capacity Phase II (FTS-1) Phase II I(FTS-2) Total MMBtu Per Day MMBtu Per Day MMBtu Contract Period 2/01 /07 - 1/31 /17 12/9/91 - 2/28/15 Per Day October 170,438 41,788 212,226 Nov-Mar 1,543,069 268,931 1,812,000 April 216,570 53,430 270,000 May-Sept 711,756 206,244 918,000 Total Annual 2,641,833 570,393 3,212,226 Item # 3 118 City of Clearwater, Florida Continuing Disclosure — Gas System Revenue Bonds Series 2004, 2005, and 2007 Supplementary Information Service Area Attachment number 2 Page 132 of 181 Page 4 of 5 The Clearwater Gas System (CGS) is owned and operated as an enterprise utility by the City of Clearwater. CGS operates over 825 miles of underground gas main and handles the supply and distribution of both natural and propane (LP) gas throughout northern Pinellas County and western Pasco County. As a"full service" gas utility, CGS provides gas appliance sales, installation of inside customer gas piping, domestic and commercial gas equipment service, construction and maintenance of underground gas mains and service lines, and 24-hour response to any gas emergency within the service area. CGS is regulated for safety by the Florida Public Service Commission and the Federal Department of Transportation. CGS has been serving customers in the Clearwater area for over 87 years (since 1923) when operations were begun with a manufactured gas plant operation from coal and coke. In 1959, when natural gas transmission lines were finally extended to the Florida peninsula, CGS discontinued manufacturing gas and began receiving piped natural gas from Florida Gas Transmission. Clearwater Gas System serves over 19,581 customers in a 330 square mile service territory, which includes 20 municipalities as well as the unincorporated areas of northern Pinellas County and western Pasco County. The Pinellas County service territory is 158 square miles and extends generally from Ulmerton and Walsingham Roads on the south to the Pasco County line on the north and from the Gulf of Mexico on the West to the Hillsborough County line on the east. This includes all of the Pinellas beach communities south to Redington Beach. The Pasco County service territory is 172 square miles and extends from the Gulf of Mexico on the West inland about 20 miles to just east of State Road 41 and Land O' Lakes and from the Pinellas and Hillsborough County lines on the South to generally State Road 52 on the north. The CGS service territory extends 42.3 miles from the southwestern-most to the northwestern- most points. Clearwater Gas System prides itself in being a competitive and public service-minded utility, providing safe, economical and environmentally-friendly gas, which is made in America, available in our communities for all of the homes and businesses in our service area, with special focus on the residential customers who make up 88.87% of our customer base. Item # 3 119 Attachment number 2 Page 5 of 5 Page 133 of 181 City of Clearwater, Florida Continuing Disclosure - Gas System Revenue Bonds Series 2004, 2005, and 2007 Supplementary Information As of September 30, 2010 the System's active natural gas customers were located as shown in the following table: Location Belleair Belleair Beach Belleair Bluffs Belleair Shores Clearwater Dunedin Indian Rocks Beach Indian Shores Largo New Port Richey North Redington Beach Oldsmar Port Richey Redington Beach Redington Shores Safety Harbor Tarpon Springs Unincorporated Areas Pasco Central Pasco Unincorporated Areas Pinellas Total Meters 412 159 25 25 6,523 1,064 90 68 895 297 11 92 13 49 32 562 1,437 2,659 332 2,744 17,489 Percentage 2.36% 0.91 % 0.14% 0.14% 37.30% 6.08% 0.51 % 0.39% 5.12% 1.70% 0.06% 0.53% 0.07% 0.28% 0.18% 3.21 % 8.22% 15.20% 1.90% 15.69% 100.00% The following table shows the five largest interruptible customers by peak monthly consumption and the percent of the System's revenues derived from such customers during the 12 months ending September 30, 2010: Customer Name Morton Plant Hospital Mease Hospital Angelica Textile Service Metal Industries Ajax Paving Industries Peak Monthly Therms 113,995 90,502 72,967 59,810 55,408 % of Gross Revenues 3.62% 2.38% 1.84% 1.78% 1.28% The following table shows the breakdown of the System's customers by category as well as the volume of gas sold and the sales revenues generated by each category for the year ended September 30, 2010: Interruptible Residential Commercial Interruptible Residential Commercial Totals Average No. Customers 14 15,396 2,093 Therms 5,185, 749 3,801,675 Gas Volume 23.95% 17.56% 58.49% Revenues $ 4,718,638 7,390,940 12, 662, 059 18, 055, 231 21,649,483 $ 30,164,809 120 Gas Sales 15.64% 24.50% 59.86% Item # 3 Attachment number 2 Page 134 of 181 Page 1 of 3 City of Clearwater, Florida Continuing Disclosure — Water and Sewer Refunding Revenue Bonds Series 2003 and 2009B; and Revenue Bonds Series 2002, 2006, and 2009A Supplementary Information Water System: FY 2005 2006 2007 2008 2009 2010 Historical Financial Information Source and Volume of Water Pumped (in million gallons per day, averaged over the fiscal year) Citv Wells 3.550 4.093 3.570 3.075 3.738 3.940 County 10.630 9.999 9.090 8.844 7.781 6.820 Historical Growth in Number of Water Customers (all figures are as of September of the year indicated) Year 2005 2006 2007 2008 2009 2010 Water Customers 40,178 40,467 40,407 40,131 39,935 39,971 Ten Largest Water Customers Fiscal Year Ending September 30, 2010 Name of User 1. City of Clearwater 2. Church of Scientology FSO Inc. 3. Morton Plant Hospital 4. Pinellas County Schools 5. Clearwater Housing Authority 6. IMT-LB Central FL Portfolio LLC 7. Pinnacle Management Corp. 8. Sandpearl Resort LLC 9. Crystal Beach Capital LLC 10. Brenntag Mid-South, Inc. Total Water Used (in 100 Cubic Feet) 69,391 115,784 63,055 39,555 39,906 49,378 35,055 38,330 19,917 25,335 495,706 Total 14.180 14.092 12.660 11.919 11.519 10.760 Revenues Produced $ 608,542 581,161 360,585 302,082 191,223 222,972 168,597 170,809 142,669 131,388 $ 2,880,028 Item # 3 121 Attachment number 2 Page 135 of 181 Page 2 of 3 City of Clearwater, Florida Continuing Disclosure — Water and Sewer Refunding Revenue Bonds Series 2003 and 2009B; and Revenue Bonds Series 2002, 2006, and 2009A Supplementary Information Sewer System: Averaqe Sewaqe Flow Historical Growth in Number of Sewer Customers (as of September of the year indicated) Fiscal Annual Ave. Daily Fiscal Year Flow In MGD Year Sewer Customers 2005 14.7 2005 33,305 2006 13.8 2006 33,279 2007 13.6 2007 33,255 2008 14.0 2008 33,146 2009 13.6 2009 33,084 2010 14.3 2010 33,041 Ten Largest Sewer Customers Fiscal Year Ending September 30, 2010 Name of User 1. Church of Scientology 2. Morton Plant Hospital 3. Pinellas County Schools 4. City of Clearwater 5. Clearwater Housing Authority 6. IMT-LB Central FL Portfolio LLC 7. Pinnacle Management Corp. 8. Sandpearl Resort LLC 9. Bre/Clearwater Owner LLC 10. Publix Sewer Used (in 100 Cubic Feet) 95,297 31,662 59, 760 38, 647 39, 906 47,688 30,197 38, 330 35,055 10,542 . �;. Rates, Fees And Charqes Revenues Produced $ 553,756 338,451 394,686 384,018 199, 693 252,185 162, 313 191, 968 175,477 147,004 .. The City uses a three-tiered rate structure for water and sewer usage. The base rate includes a minimum usage for residential and nonresidential water rates. Any usage over the minimum is billed at one rate per 1,000 gallons up to a designated level and at a second rate for usage over that level. For irrigation, there is a base rate, with no minimum, and a charge per 1,000 gallons of water usage up to a designated level and a higher charge for usage over that amount. The sewer base rate includes a minimum usage and a fixed charge per 1,000 gallons of water usage over the basic allowance. The minimum usage and second tier usage level vary with the size of the meters. For fiscal year 2010 there were no changes to the three-tiered rate structure for water or sewer usage. 122 Item # 3 Attachment number 2 Page 136 of 181 Page 3 of 3 City of Clearwater, Florida Continuing Disclosure - Water and Sewer Refunding Revenue Bonds Series 2003 and 2009B; and Revenue Bonds Series 2002, 2006, and 2009A Supplementary Information Residential and October 1, October 1, October 1, October 1, Nonresidential Water Rates 2006 2007 2008 2009 Size of Meter Gallons Minimum- Under 1 inch 12.03 12.75 13.65 14.58 1 inch 28.07 29.75 31.85 34.02 1.5 inch 401.00 425.00 455.00 486.00 2 inch 934.33 990.25 1,060.15 1,132.38 3 or 2 inch manifold 1,439.59 1,525.75 1,633.45 1,744.74 4 inch 2,770.91 2,936.75 3,144.05 3,358.26 6 inch 7,117.75 7,543.75 8,076.25 8,626.50 8 inch 12,030.00 12,750.00 13,650.00 14,580.00 Additional charges are assessed for usage in excess of designated minimums. Rates for Irriqation (Lawn) Meters October 1, October 1, October 1, October 1, 2006 2007 2008 2009 Size of Meter Minimum- Under 1 inch 1 inch 1.5 inch 2 inch 3 or 2 inch manifold 4 inch 6 inch Sewer Rates Size of Meter Minimum- Under 1 inch 1 inch 1.5 inch 2 inch 3 or 2 inch manifold 4 inch 6 inch 8 inch Per 1,000 gallons of water used over that allowed in minimum 4.28 12.86 64.31 180.06 355.84 685.97 2, 070.75 Gallons 4.54 13.63 68.17 190.86 377.19 727.13 2,195.00 4.86 14.58 72.94 200.22 403.59 778.03 2,348.65 5.20 15.60 78.05 218.52 431.84 832.49 2, 513.06 October 1, 2010 15.60 36.40 520.00 1,211.60 1, 866.80 3, 593.20 9,230.00 15,600.00 October 1 2010 5.56 16.69 83.51 233.82 462.07 890.76 2, 688.97 October 1, October 1, October 1, October 1, October 1, 2006 2007 2008 2009 2010 16.53 38.57 551.00 1,283.83 1, 978.09 3, 807.41 9, 780.00 16,530.00 5.51 Gallons 17.52 40.88 584.00 1,360.72 2, 096.56 4, 035.44 10,366.00 17,520.00 5.84 18.75 43.75 625.00 1,456.25 2,243.75 4, 318.75 11,093.75 18,750.00 6.25 20.07 46.83 669.00 1, 558.77 2,401.71 4, 622.79 11,874.75 20,070.00 ..• 21.48 50.12 716.00 1, 668.28 2, 570.44 4, 947.56 12,709.00 21,480.00 7.16 Add itional I ndebted ness No additional indebtedness was incurred for capital improvements to the water and sewer systems or for the lease purchase of capital equipment. 123 Item # 3 Attachment number 2 Page 137 of 181 City of Clearwater, Florida Continuing Disclosure — Stormwater System Revenue Bonds Series 2002, 2004, and 2005 Supplementary Information Rates, Fees, and Charqes The City uses a measurement of one equivalent residential unit or ERU as the basis for the stormwater management utility fee. The rate per ERU was unchanged from the inception of the utility on January 1, 1991 until 1998 when annual increases were adopted for five fiscal years beginning October 1, 1998. In November 2001, additional increases were adopted including a change to the increase previously adopted, to be effective October 1, 2002. Effective August 5, 2004, additional increases were adopted. On July 20, 2006, rate increases were adopted for the five-year period beginning October 1, 2007. An increase was adopted on June 19, 2008, for the one-year period beginning October 1, 2012. The monthly rates are as follows: Effective Date January 1, 1991 October 1, 1998 October 1, 1999 October 1, 2000 October 1, 2001 January 1, 2002 October 1, 2002 October 1, 2003 October 1, 2004 October 1, 2005 October 1, 2006 October 1, 2007 October 1, 2008 October 1, 2009 October 1, 2010 October 1, 2011 October 1, 2012 Rate Per ERU $3.00 $4.00 $4.17 $4.35 $4.54 $6.13 $7.16 $8.01 $8.65 $9.35 $9.71 $10.51 $11.14 $11.80 $12.51 $13.26 $13.59 Single-family homes, multifamily units, condominium units, apartments and mobile homes are rated as one ERU per dwelling unit. Nonresidential property is charged at the rate of 1,830 square feet of impervious area per ERU. HISTORICAL NET REVENUES Net Operating Revenues (Excluding Depreciation) Interest Income and other Non- Operating Revenues (Expenses) Total Net Revenues Maximum Annual Debt Service Coverage Fiscal Years Ended September 30, 2006 2007 2008 2009 2010 $5,103,551 $5,688,934 $5,681,465 $5,750,323 $7,471,323 465,203 608,038 550,935 796,769 1,045,752 $5,568,754 $6,296,972 $6,232,400 $6,547,092 $8,517,075 $2,889,994 $2,889,994 $2,889,994 $2,889,994 $2,889,994 1.93 2.19 2.16 2.27 2.95 124 Item # 3 Attachment number 2 Page 138 of 181 Continuing Disclosure Improvement Revenue Refunding Bonds, Series 2001 Supplementary Information Historical Debt Service Coveraqe Pledged Revenues Maximum Annual Debt Service Fiscal Year (1) Debt Service Coverage 2006 $ 18,117,728 $ 861,000 21.04 2007 18,193,910 861,000 21.13 2008 18,279,990 1,919,221 9.52 2009 18,987,205 1,835,664 10.34 2010 19,680,291 861,000 22.86 (1) The Improvement Revenue Refunding Bonds, Series 2001, were issued October 15, 2001 in the amount of $11,470,000. They were secured by a lien upon and a pledge of the Public Service Tax pursuant to Section 166.231, Florida Statutes as amended. Effective October 1, 2001, the Florida Legislature repealed the public service tax on telecommunications created per Section 166.231(9), Florida Statutes, and created a simplified tax structure for communications services pursuant to Chapter 2000-260, Laws of Florida. To the extent that the Public Service Tax receipts derived by the City pursuant to Section 166.231(9), Florida Statutes, are eliminated as a result of this new tax, all of the revenues received by the City pursuant to the new Communications Services Tax shall be deemed to replace the Public Service Tax receipts so eliminated. Consequently the pledged revenues include both public service taxes and communications services taxes effective October 1, 2001. Improvement Revenue Bonds, Series 2008, were issued August 12, 2008, in the amount of $12,900,000. They were secured by a lien upon and a pledge of the public service tax pursuant to Chapter 166, Part II, Florida Statutes. The Improvement Revenue Bonds, Series 2008 were fully redeemed on March 30, 2010. Item # 3 125 Attachment number 2 Page 139 of 181 City of Clearwater, Florida Fire Services Program Supplementary Information Pursuant to agreements between the City of Clearwater, the Pinellas County Fire Authority and the Pinellas County Emergency Medical Services Authority, the City has provided fire and emergency medical services to the respective authorities. With respect to fire services, the services are provided for the benefit of properties located outside the corporate limits of the City, but within a designated service area. Emergency medical services are provided for the benefit of persons residing both inside and outside the corporate limits of the City, based on the Authority's nearest unit dispatch policy. With respect to the Fire Services Program, a budget was prepared by Fire Department personnel covering proposed expenditures for fiscal year ending September 30, 2010, for the Fire Department as a whole. Since the funding for the Emergency Medical Services Program is based on the level fixed in prior years, the Fire Services Program budget is essentially the residual obtained by deducting the approved level of funding for the Emergency Medical Services Program from the budgeted amounts included in the total Fire Department budget. This budget was submitted to, and duly approved by, the relevant Authority prior to the commencement of the fiscal year. Income received from Pinellas County Fire Protection Authority and valid program expenditures for the Fire Services Program for the fiscal year ended September 30, 2010 are summarized below. Total Revenue Received from Pinellas County Fire Protection Authority $ 2,125,543 Total Fire Service Expenditures for Fiscal Year Ended September 30, 2010 $ 18,337,837 The Fire Services Program does not currently utilize an equipment reserve. Item # 3 126 Attachment number 2 Page 140 of 181 �� l � �'L �7 �� l■ y e 1: � I/1 / e � � d: i d[�7 :� I� 7 e 1 • • •► This section of the City s CAFR presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the City s overall financial health. This information has not been audited by the independent auditor. Financial Trends These schedules contain trend information to help the reader understand how the City s financial performance and well-being changed over time. Schedule 1 Schedule 2 Schedule 2a Schedule 3 Schedule 4 Revenue Capacity Net Assets by Component Chanqes in Net Assets Program Revenues by Function/Program Fund Balances of Governmental Funds Chanqes in Fund Balances of Governmental Funds These schedules contain information to help the reader assess the City s significant local revenue, the property tax. Schedule 5 Schedule 6 Schedule 7 Schedule 8a Schedule 8b Debt Capacity Assessed Value and Estimated Actual Value of Taxable Proqerty Direct and Overlapqinq Proqerty Tax Rates Proqerty Tax Levies and Collections Principal Real Proqerty Taxpayers Principal Personal Proqerty Taxpayers These schedules present information to help the reader assess the affordability of the City s current levels of outstanding debt, and the City s ability to issue additional debt in the future. Schedule 9 Schedule 10 Schedule 11 Schedule 12 Schedule 13 Ratios of Outstandinq Debt by Type Ratios of General Bonded Debt Outstandinq Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Pledged-Revenue Coverage 127 Item # 3 Attachment number 2 Page 141 of 181 • 'C 1' C •C �� -�re��-��rNe��y7��r��r��n�n�.» Economic and Demographic Information These schedules offer economic and demographic indicators to help the reader understand the environment within which the City s financial activities take place. Schedule 14 Demoqraphic and Economic Statistics Schedule 15 Principal Employers Operating Information These schedules contain service and infrastructure data to help the reader understand how the information in the City s financial report relates to the services the City provides and the activities it performs. Schedule 16 Full-time Equivalent City Government Employees by Function/Proqram Schedule 17 Operating Indicators by Function/Program Schedule 18 Capital Assets Statistics by Function/Proqram Sources: Un/ess otherwise noted, the information in this section is derived from the City s comprehensive annua/ financial reports for the re%vant year. The City imp/emented the new reporting mode/ per GASB 34 in the fisca/ year ended September 30, 2002. 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Ef3 (V � � �- � Q Q (V (V v� � U �- N � � (V � a �n � � � � y--� Attachment number 2 Page 150 of 181 Schedule 6 City of Clearwater, Florida Direct and Overlapping Property Tax Rates Last Ten Fiscal Years (rate per $1,000 of assessed value) City Direct Rates Overlapping Rates Pinellas Pinellas Emergency Downtown Fiscal GOB Debt Total Pinellas County Transit Medical Other Development Year Operating Service Direct County Schools District Services Districts Board a 2001 5.5032 0.0000 5.5032 6.0040 8.4330 0.6501 0.7470 1.6562 1.0000 2002 5.5032 0.0000 5.5032 6.1410 8.4870 0.6501 0.6600 1.6562 1.0000 2003 5.7530 0.0000 5.7530 6.1410 8.4490 0.6319 0.6600 1.6562 1.0000 2004 5.7530 0.0000 5.7530 6.1410 8.2430 0.6319 0.6600 1.6562 1.0000 2005 5.7530 0.0000 5.7530 6.1410 8.1220 0.6377 0.6600 1.6557 1.0000 2006 5.7530 0.0000 5.7530 6.1410 8.3900 0.6377 0.6600 1.6555 1.0000 2007 5.2088 0.0000 5.2088 5.4700 8.2100 0.6074 0.6300 1.6378 1.0000 2008 4.6777 0.0000 4.6777 4.8730 7.7310 0.5601 0.5832 1.5121 0.9651 2009 4.7254 0.0000 4.7254 4.8108 8.0610 0.5601 0.5832 1.5551 b 0.9651 2010 5.1550 0.0000 5.1550 4.8108 8.3460 0.5601 0.5832 1.5106 b 0.9651 Source: Pinellas County Property Appraiser a A separate taxing district established by referendum which affects only downtown properties. b "Other" includes Pinellas County Planning Council 0.0125; Juvenile Welfare Board 0.7915; SW Florida Water Management District 0.3866; Pinellas Anclote River Basin 0.3200. Item # 3 137 Schedule 7 City of Clearwater, Florida Property Tax Levies and Collections Last Ten Fiscal Years Attachment number 2 Page 151 of 181 Collected within the Fiscal Year of the Levy Total Collections to Date Collections in Fiscal Taxes Levied for Percentage Subsequent Percentage Year the Fiscal Year Amount of Levy Years Amount of Levy 2001 $ 28,664,112 $ 28,567,429 99.66% $ 130,632 $ 28,698,061 100.12% 2002 31,303,900 31,204,025 99.68 91,548 31,295,573 99.97 2003 35,153,114 35,038,555 99.67 94,574 35,133,129 99.94 2004 38,430,718 38,277,689 99.60 124,999 38,402,688 99.93 2005 43,001,524 42,905,336 99.78 118,601 43,023,937 100.05 2006 49,719,539 49,598,439 99.76 48,222 49,646,661 99.85 2007 55,514,622 55,423,836 99.84 131,471 55,555,307 100.07 2008 52,134,689 51,926,581 99.60 173,529 52,100,110 99.93 2009 48,093,238 47,964,265 99.73 - 47,964,265 99.73 2010 45,553,661 - 0.00 - - 0.00 Note 1: Discounts are allowed for early payment: 4% for November, 3% for December, 2% for January, and 1% for February. No discount is allowed for payment in March. Penalties are assessed beginning in April. Note 2: The County Tax Collector does not allocate delinquent taxes collected by the original tax year levied. Consequently all collections of delinquent taxes are applied to the immediately prior tax year and, as a result, the total collections-to-date percentage of the tax levy-to-date shown above may be greater than 100% of the tax levy for a given year. Item # 3 138 Tax�yer REAL PROPERTY Bellweather Prop. LP Ltd. Waters Edge One LLC Taylor, John S. III Centro NP Clearwater Mall Sand Key Association Ltd. Sandpearl Resort LLC Grand Reserve Property Owner 628 East Cleveland St-Clearwater Weingarten Nostat Inc. W R I Countryside Centre LLC Excel Realty Trust Inc Branch Sunset Assoc, LTD Clearwater Land Co. Northwood Plaza ZOM Bayside Arbors Ltd. Walmart Stores, Inc. Total Attachment number 2 Page 152 of 181 Schedule 8a City of Clearwater, Florida Principal Real Property Taxpayers, Current Year and Nine Years Ago 2010 2001 Percentage of Percentage of Total City Total City Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value $ 122,905,116 54,034,267 44,370,000 41 ,264,549 39,500,000 37,068,018 34,250,000 29,021 ,824 28,140,000 28,000,000 $ 458,553,774 Source: Pinellas County Property Appraiser 1 2 3 4 5 6 7 8 9 10 1 .47% $ 86,861 ,400 0.65% 0.53% 24,352,900 0.00 0.00 21 ,774,500 0.44% 0.41 % 25,528,600 0.35% 0.34% 0.33% 0.00% 24,834,100 0.00% 23,147,800 0.00% 22,319,600 0.00% 19,966,500 0.00% 19,032,900 0.00% 16, 865,100 5.48% $ 284,683,400 1 1 .87% 4 0.52% 7 0.47% 2 0.55% 3 5 6 8 9 10 0.53% 0.50% 0.48% 0.43% 0.41 % 0.36% 6.12% Item # 3 139 Schedule 8b Taxpaver PERSONALPROPERTY Progress Energy (1) Verizon Florida LLC (2) Verizon Florida LLC Bright House Networks LLC (3) Publix Super Market Instrument Transformers General Electric Credit Co Sandpearl Resort LLC Hilton Clearwater Beach Resort Bausch & Lomb I nc GTE Americast Sheraton Sand Key American Tool & Mold Inc. Bank of America, NA City of Clearwater, Florida Principal Personal Property Taxpayers, Current Year and Nine Years Ago Taxable Assessed Value $ 68, 280,191 35, 696,855 23, 765,434 19,952,300 10,570, 676 7,295, 717 6,894,224 6,376,216 6,019,563 5, 004, 831 2010 Rank 1 2 3 4 5 6 7 8 9 10 Percentage of Total City Taxable Assessed Value 14.94% 7.81 % 5.20% 4.36% 2.31 % 1.60% 1.51 % 1.39% Taxable Assessed Value $ 50,758,160 97,383,830 Attachment number 2 Page 153 of 181 2001 Percentage of Total City Taxable Assessed Rank Value 3 9.21 % 1 17.68% 1 1,608,050 4 2.1 1% 5,746,570 5 1.04% 1.32% 3,532,060 1.09% 4,590,990 65,409,300 3,673,680 2,896,410 - 2,428,300 7 6 2 7 8 9 0.64% 0.83% 1 1.87% 0.67% 0.53% 0.44% Burdines, Inc. - - 2,402,630 10 0.44% Total $ 189,856,007 41.53% $ 250,429,980 45.46% Notes: (1) Progress Energy was Florida Power in 2000. (2) Verizon Florida, Inc. was GTE in 2000. (3) Bright House Networks was Time Warner Entertainment in 2000. Source: Pinellas County Property Appraiser Item # 3 140 rn N 7 � N L <.i � � ��. <.i c� � a� n .a�con � � } k � � � � l�0 = N � ��a � C C� � H � •� Q r L Q � r r.�+ Q J C N V p .N. C � Q � � � �. N .; Q � N � C N O C7 N a '_ � � ro � .. o U � � i d � � C d O — C i (V (V � O E ~ a > � .Q U� � � U � � � N � � N � U � m Q �d N � (S$ � 3 � E > � o�m �� 7 � , � � m 3 � N � C � a� c ��m > � � .Q U� � � � C C � ; � (�V . � U � �7 � � C �Q C > � � (V � � � � y N C � � m (V � � N � U � � � � � c� � c U � m Q �d C � O � � C � Q m 0 (V � U � } � M M Cfl V 00 � 0�0 N N Cfl � V V M V M N I� � r N N N N N N N N N E� 0 0 0 0 0 0 0 0 0 0 � rn � rri rn w r � v w �ri � � � cfl cfl cfl �ri cfl �ri M M O I� N � � � � C�9 O M � M V N � � � � � � � � � � � � r N N N N N N N N N E� � � O M O � M � � � r N N N r r � V O O�p � N M M r r � � E� � C�9 M � � � V � 0�0 O M 6� 00 CL) I� 00 00 00 � I� � ch ch v v v v v v °v � N � O � � � � � � � 00 Cfl O O I� � O N V Cfl ai ai ai ai � cfl o'i ai T cfl N N N N N N N E� 0�0 � O � V N � � � O V � Cfl V � � N V � � �r r r r r r� r r r Ef3 M N Cfl Cfl 0�0 0 00 � O N r r r O � T O O � Op � o �n �n o �n �n �n o 0 ' 00 Cfl �r I� N I� N � N V V V M M N N E� V V V � � � W � �N V V M O Cfl � O � Cfl ' Ci1 Ci1 Ci1 O V � T Ci1 V V V M M N E� O N � � N 0�0 � O � � o T o 0 0 oS oS T T ao E� Ef3 N M V � Cfl I� 00 � O O O O O O O O O O O 141 V N 7 � N U � O � N O C (V 0 .Q � (V N �, (V U O � � 0 � E 0 U .� � � c � � N Q � � � � (V � U 'a c � � � � . � U '�"' U o � N � O O c � � � � .� � � � C ~ 7 � O (V Q � � O U (V Q � N �" �6 Q � � C � -6 (V C � � � � O 7 U O C � � � � U � � � a�-" Q � O -6 V � r � � 7 � � N '� L � U ❑ � N � � O � Z ('7 � � �--� Attachment number 2 Page 155 of 181 Schedule 10 City of Clearwater, Florida Ratios of General Bonded Debt Outstanding Last Ten Fiscal Years (amounts in thousands, except per capita) General Bonded Debt Outstandinq Percentage of General Public Service Sales Tax Actual Taxable Fiscal Obligation Tax Revenue Revenue Value of Per Year Bonds Bonds Bonds Total Property (a) Capita (b) 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 $ - $ 10,179 $ 46,445 - 11,360 46,445 - 11,005 41,345 - 10,645 36,075 - 10,270 30,615 - 9,885 24,955 - 9,565 19,080 - 13,000 12,975 - 12,545 6,620 - 8,540 - $ 56, 624 57, 805 52,350 46, 720 40, 885 34, 840 28, 645 25, 975 19,165 8,540 0.92% $ 518 0.86% 527 0.73% 476 0.59% 423 0.47% 369 0.34% 315 0.23% 259 0.20% 236 0.16% 174 0.08% 79 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. (a) See Schedule 5 for property value data. (b) Population data can be found in Schedule 14. Item # 3 142 City of Clearwater, Florida Direct and Overlapping Governmental Activities Debt As of September 30, 2010 (amounts in thousands) . - � u - � . � Debt repaid with property taxes Other debt Pinellas County Capital Leases Pinellas County School District State Bonds b Subtotal, overlapping debt City direct debt Total direct and overlapping debt Debt Outstandina Estimated Percentage Anolicable 8 Attachment number 2 Page 156 of 181 Schedule 11 Estimated Share of Overlapping Debt $ - n/a $ - 31 13.7% 4 30,000 13.7% 4,099 4,103 28, 029 $ 32,132 Sources: Assessed value data used to estimate applicable percentages provided by Pinellas County Property Appraiser. Debt outstanding data is provided by each respective governmental unit. Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the city. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of Clearwater. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. ° The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value. b The School District State Bonds are secured by a pledge of the District's portion of the State-assessed motor vehicle license tax. The State's full faith and credit is also pledged for the bonds. Item # 3 143 Schedule 12 City of Clearwater, Florida Legal Debt Margin Information Last Ten Fiscal Years (amounts in thousands) Attachment number 2 Page 157 of 181 Total Net Debt Applicable Total Net Debt to Limit Fiscal Debt Applicable Legal as Percentage Year Limit to Limit Debt Marqin of Debt Limit 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 $ 931,415 1,026,014 1,116,032 1,236,804 1,395,730 1,631,179 2,028,832 2,128,847 1,942,045 1,672,462 $ 167,938 254,873 243,518 249,370 236,154 247,706 230,639 224,224 271 ,594 248,800 Legal Debt Margin Calculation for Fiscal Year 2010: Assessed valuation of non-exempt real estate Debt Limit (20% of assessed valuation per City Charter) Debt applicable to limit: Revenue bonds Capital leases Less: Amount set aside for repayment of bonded debt Legal debt margin $ 763,477 771 ,141 872,514 987,434 1,159, 576 1,383,473 1,798,193 1,904,623 1,670,451 1,423,662 $ 262,875 8,909 (22,984) $ 18.03% 24.84 21.82 20.16 16.92 15.19 11 .37 10.53 13.98 14.88 8,362,311 1,672,462 248,800 $ 1,423,662 Note: Per City Charter, the City's indebtedness, to include revenue, refunding, and improvement bonds, shall not exceed 20 percent of the current assessed valuation of all real property located in the City. Item # 3 144 City of Clearwater, Florida Pledged-Revenue Coverage Last Ten Fiscal Years �a� (amounts in thousands) Page 1 of 2 Less: Net Fiscal Gross Operating Available Year Revenues Exqenses Revenues Infrastructure Sales Tax Bonds �b� 2001 $ 8,340 $ - $ 8,340 2002 8,458 - 8,458 2003 8,662 - 8,662 2004 9,120 - 9,120 2005 9,978 - 9,978 2006 10,704 - 10,704 2007 9,931 - 9,931 2008 9,863 - 9,863 2009 8,574 - 8,574 2010 7,987 7,987 2002 2003 2004 2005 2006 2007 2008 2009 2010 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Spring Training Facility Bonds �0� $ 1,148 $ - $ 1,148 1,1 15 - 1,1 15 1,086 - 1,086 1,098 - 1,098 1,107 - 1,107 1,1 12 - 1,1 12 1,107 - 1,107 1,104 - 1,104 1,105 1,105 Debt Service Princi al Interest $ - 5,100 5,270 5,460 5, 660 5, 875 6,105 6,355 6, 620 165 460 465 475 490 500 515 530 Public Service Tax/Improvement Revenue Bonds�d� $ 15,486 $ - $ 15,486 $ 250 18,273 - 18,273 110 17,381 - 17,381 355 17,027 - 17,027 360 17,493 - 17,493 375 18,1 18 - 18,1 18 385 18,194 - 18,194 320 18,280 - 18,280 330 18,987 - 18,987 340 19,680 - 19,680 355 1,984 1,882 1,674 1,432 1,896 �b> 889 641 397 132 629 623 614 603 591 577 561 544 613 408 506 496 485 473 464 450 438 425 Attachment number 2 Page 158 of 181 Schedule 13 Coveraqe (a) Less than ten years of coverage are provided for the Spring Training Facility Revenue bonds issued September 2002. n/a 4.26 1.24 1.31 1.45 1.42 1.47 1.46 1.27 1.18 n/a 1.40 1.00 1.02 1.03 1.03 1.03 1.03 1.03 17.94 35.28 20.19 19.89 20.34 21.12 23.21 23.44 24.40 25.23 (b) Pledged revenues for the Infrastructure Sales Tax Revenue Bonds include the City's share of revenues derived by Pinellas County, Florida, from the levy and collection of a one-cent discretionary infrastructure sales surtax pursuant to Section 212.055(2), Florida Statutes, as amended. Interest for 2006 includes arbitrage rebate of $742,000. (c) Pledged revenues for the Spring Training Facility Revenue Bonds include payments received from the State of Florida pursuant to Section 212.20, Florida Statutes, and payments from Pinellas County, pursuant to an inter-local agreement dated December 1, 2000, along with related interest earnings. (d) Pledged revenues for the Improvement Revenue Refunding Bonds, issued October 2001, were public service taxes. Effective October 1, 2001, the Florida Legislature repealed the public tax on communications and created a replacement communications services tax. Consequently the pledged revenues effective October 1, 2001, include both public service taxes and the new communications services taxes. Item # 3 145 Schedule 13 (continued) City of Clearwater, Florida Pledged-Revenue Coverage Last Ten Fiscal Years �a� (amounts in thousands) Attachment number 2 Page 159 of 181 Page 2 of 2 Less: Net Fiscal Gross Operating Available Debt Service Maximum Year Revenues Ex ea nses Revenues Prin i I In r v r Coveraqe �a� Water & Sewer Utility Revenue Bonds 2001 $ 39,486 $ 27,337 $ 12,149 2002 39,452 28,552 10,900 2003 40,243 29,611 10,632 2004 44,193 31,206 12,987 2005 46,379 32,243 14,136 2006 51,197 36,546 14,651 2007 52,815 37,109 15,706 2008 54,014 38,325 15,689 2009 56,952 36,305 20,647 2010 58,220 37,358 20,862 Gas Utility Revenue Bonds 2001 $ 31 ,212 $ 24,575 $ 6,637 2002 27,218 20,665 6,553 2003 30,373 23,729 6,644 2004 33,229 26,316 6,913 2005 37,797 30,584 7,213 2006 43,772 34,154 9,618 2007 39,756 30,483 9,273 2008 41,582 33,562 8,020 2009 39,992 26,813 13,179 2010 40,515 28,517 11,998 Stormwater Utility Revenue Bonds 2001 $ 5,323 $ 3,608 $ 1,715 2002 6,846 3,958 2,888 2003 8,660 4,727 3,933 2004 9,680 5,923 3,757 2005 10,523 5,754 4,769 2006 11,589 6,020 5,569 2007 12,458 6,161 6,297 2008 13,270 7,038 6,232 2009 14,231 7,684 6,547 2010 15,283 6,766 8,517 $ 4,920 5,165 5,430 6,575 7,000 7,020 7,115 7,080 7,195 4,685 $ 580 610 630 675 770 825 855 765 770 775 $ 105 120 125 570 580 925 985 1,015 1, 050 1, 080 $ 1,359 1,118 3,334 2,964 2,892 2,711 3,588 3,817 3,773 9,310 $ 1,519 1,495 1,470 1,370 1,228 1,195 1,162 741 730 704 $ 400 395 1,104 1,445 1,830 1,906 1, 874 1,845 1,814 1,782 1.93 1.73 1.21 1.36 1.43 1.51 1.47 1.44 1.88 1.49 3.16 3.11 3.16 3.38 3.61 4.76 4.60 5.33 8.79 8.11 3.40 5.61 3.20 1.86 1.98 1.97 2.20 2.18 2.29 2.98 �a� Maximum debt service coverage is presented for continuing disclosure on the Gas System Revenue Bonds and is based upon the maximum annual debt service for outstanding bonds and parity bonds. 146 3.05 3.01 3.05 3.18 3.35 4.47 4.31 3.73 6.13 5.75 Item # 3 Attachment number 2 Page 160 of 181 Schedule 14 City of Clearwater, Florida Demographic and Economic Statistics Last Ten Fiscal Years Personal Income Per Capita Annual Average (thousands of Personal Median School Unemployment Year Population (a) dollars) Income (b) Age (c ) Enrollment (d) Rate (e) 2001 109,231 $ 3,238,590 $ 29,649 43.0 16,293 2.7% 2002 109,719 3,487,309 31,784 43.0 17,047 3.9 2003 110,055 3,586,142 32,585 43.9 16,295 5.4 2004 110,325 3,680,552 33,361 44.0 16,323 4.7 2005 110,831 3,730,350 33,658 44.2 15,964 3.4 2006 110,602 4,117,712 37,230 44.2 15,696 2.9 2007 110,469 4,374,793 39,602 44.5 15,500 3.8 2008 110,251 4,650,167 42,178 44.5 15,482 5.5 2009 109,907 4,717,099 42,919 45 14,975 10.1 2010 107,685 4,637,347 43,064 45.3 14,704 12.4 (a) Source is the University of Florida, Bureau of Economic and Business Research: April 1, 2010 estimate for current year and Florida Statistical Abstract for prior years. (b) Data is from per capita personal income for Pinellas County for two years prior. Source is the University of Florida, Bureau of Economic and Business Research, Florida Statistical Abstract. (c ) Data is for Pinellas County and for prior year. Source is the University of Florida, Bureau of Economic and Business Research, Florida Statistical Abstract. (d) Source of data is the Pinellas County School District. (e) Source for fiscal years 2001 thru 2009 is the University of Florida, Bureau of Economic and Business Research, Florida Statistical Abstract, Annual Averages of the indicated fiscal year. Source for fiscal 2010 is the US Dept of Labor, Bureau of Labor Statistics, Tampa Metro Area, average for year ended September 2010. Note: Data is the latest published annual data available for an unspecified point in each year, not specifically September 30. Item # 3 147 Schedule 15 City of Clearwater, Florida Principal Employersa� Current Year and Nine Years Ago 2010 b Attachment number 2 Page 161 of 181 2001 ° Percentage Percentage of Total of Total County County Emplover Emplovees Rank Employment Emplovees Rank Employment Pinellas County School District Bay Pines VA Medical Center City of St. Petersburg Raymond James Financial Pinellas County Board of County Commissioners d Pinellas County Sheriff Tech Data Corp. Bayfront Medical Center All Children's Hospital St. Petersburg College Total Employment b a Data is for Pinellas County. City data is not available. 14,480 3,417 3,361 3,200 2,786 2,714 2,500 2,500 2,300 2,063 393,749 1 2 3 4 5 6 7 8 9 10 3.68% 0.87% 0.85% 0.81 % 0.71 % 0.69% 0.63% 0.63% 0.58% 0.52% b Source: Florida Research and Economic Database and Pinellas County Department of Economic Development. ° Data for 2001 is not available. d Includes part-time personnel budgeted. i[f, Item # 3 City of Clearwater, Florida Full-time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years Fu nction/Pros� ram General government Public safety Fire Police Physical environment Transportation Economic environment Human services Culture and recreation Library Parks & Rec Water & Sewer Utility Gas Utility Solid Waste Utility Stormwater Utility Recycling Marine Clearwater Harbor Marina Aviation Parking System Total Attachment number 2 Page 162 of 181 Schedule 16 Full-time Equivalent Employees as of September 30 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 293.4 301.9 287.0 286.4 287.3 307.5 322.0 327.3 321.6 346.6 186.5 199.7 200.0 202.0 202.0 215.0 221.0 212.0 212.0 211.0 408.4 408.4 397.6 399.9 405.9 407.9 407.9 393.9 389.9 370.9 34.0 36.0 36.0 36.0 36.0 38.7 38.7 34.0 33.5 28.5 67.0 72.0 73.0 73.0 71.0 74.3 74.3 69.0 67.5 57.5 52.0 52.3 64.3 67.3 67.1 69.5 66.5 64.5 62.5 11.0 4.0 4.0 4.0 4.0 3.0 3.0 3.0 3.0 2.0 - 80.4 81.4 83.4 95.9 95.9 94.9 93.9 88.4 78.3 73.2 207.8 209.6 217.0 241.9 235.4 239.8 240.8 221.8 203.7 191.1 158. 0 166. 0 170. 0 169. 0 169. 0 175. 0 175. 0 168. 0 169. 0 164. 0 91.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 84.0 77.0 108.5 109.5 106.0 107.5 109.5 1 12.0 1 12.0 1 12.0 1 12.0 1 12.0 38.0 38.0 40.0 40.0 46.0 46.0 46.0 46.0 47.0 46.0 24.5 24.5 23.5 23.5 23.5 22.5 22.5 22.5 22.3 22.3 30.8 32.8 35.9 35.9 36.4 32.6 18.1 18.6 18.8 17.1 5.6 2.0 1.0 2.4 2.4 1.9 1.9 1.9 1.9 1.7 1.4 9.6 9.6 14.8 20.8 20.8 20.8 20.7 20.7 20.7 31.6 1,795.9 1,836.7 1,844.9 1,895.5 1,900.7 1,951.4 1,954.3 1,893.6 1,846.5 1,766.8 Source: City of Clearwater Office of Management and Budget 149 Item # 3 Schedule 17 Attachment number 2 Page 163 of 181 City of Clearwater, Florida Operating Indicators by Function/Program Last Seven Fiscal Years" Fiscal Year Ended Sept 30: 2004 2005 2006 2007 2008 2009 2010 Fu ncti on/Proaram General government Planning Commercial building permits issued Residential building permits issued Public safety Police Average officer training hours Total volunteer training hours Fire Percentage of fire responses under 7.5 minutes Physical environment Square feet of sidewalks repaired/constructed Transportation Miles of roadway resurfaced Economic environment Code enforcement cases brought to compliance Human services City employees that mentor in area schools Culture and recreation Library syste m Library visits Circulation Parks and recreation Recreation center visitations Athletic program visitations Water and Sewer Utility Water customers Volume of water pumped (million gallons/day) Sewer customers Miles of sewers cleaned Gas Utility Number of customers Solid Waste Utility Solid waste tonnage collected and disposed Stormwater Utility Number of equivalent residential units Recycling Utility Marketable tons recycled 1,697 6, 474 141 ° 1,229 92% 53,528 13 9,439 28 1,638 7, 474 150 ' 1,017 91% 37,039 12 8,701 30 1,693 6,751 55 932 90% 48,458 10 9,762 38 1,850 5,325 105 1,023 91% 88,028 14 8,794 34 1,498 4,769 78 1,001 92% 64,201 10 9,300 24 1,240 4, 270 83 735 96% 47,076 10 8,553 20 1,303 4,788 51 39 90% 53,157 5 5,168 22 854,004 975,547 902,135 979,544 976,987 864,350 860,044 1,164, 424 1,190, 577 1,193, 637 1,121 , 480 1,181 ,184 1,161 , 059 1,147, 428 1,098,407 1,106,216 623,500 967,817 1,050,782 868,445 724,769 266,276 511 ,620 515,100 414,805 643,995 546,446 547,492 40,235 40,178 40,467 40,407 40,131 39,935 39,971 13.15 14.18 14.09 12.66 11.92 11.52 10.76 33,234 33,305 33,279 33,255 33,146 33,084 33,041 168 169 166 16 89 176 208 18, 454 18, 548 19, 035 19, 470 19, 527 19, 527 19, 581 130,914 128,080 132,741 130,308 123,018 112,851 110,905 98,621 97,669 97,297 98,513 97,986 98,436 99,536 14,443 14,324 14,433 14,492 14,006 12,114 9,564 * Note: Only seven years of data are available. Fiscal 2010 is estimated if not available. No operating indicators are available for marine, aviation, parking, Clearwater Harbor Marina, and Harborview Center functions. aTraining hours for fiscal 2004 and 2005 included grant-funded training for Homeland Security. Item # 3 150 Attachment number 2 Page 164 of 181 Schedule 18 City of Clearwater, Florida Capital Asset Statistics by Function/Program Last Ten Fiscal Years As of September 30 2001 2992 299� 2994 299� 2995 299Z 299$ 299� 2010 Function/Proaram Public safery Fire Stations 7 7 7 8 8 8 8 8 8 8 Police Stations 8 9 9 9 10 10 10 9 6 5 Transportation Paved streets (miles) 304 304 304 305 305 305 305 305 313 314 Culture and recreation Library system Volumes in collection (thousands) 534 546 557 557 570 565 590 601 606 606 Parks and recreation Parks acreage 1,370 1,370 1,370 1,370 1,374 1,400 1,400 1,400 1,400 1,427 Recreational paths (miles) 7 7 7 7 13 14 16 16 16 16 Playgrounds 31 31 31 31 32 33 33 29 29 29 Baseball and softball fields 36 36 36 35 35 35 35 32 32 32 Soccer and football fields 17 17 17 17 24 25 25 20 20 20 Recreation centers 10 1 1 12 12 7 7 7 7 7 6 Water & Sewer Utility Water mains (miles) 523 559 559 567 567 568 571 575 593 592 Sanitary sewer mains (miles) 322 363 363 363 363 365 368 362 362 363 Daily treatment capacity 29 29 29 29 29 29 29 29 29 29 (millions of gallons) Gas Utility Gas mains (miles) 653 669 686 729 753 786 816 814 821 826 Stormwater Utility Stormwater mains (miles) 123 147 147 147 147 148 156 146 148 148 Marine Boatslips 209 209 209 209 209 209 209 209 207 207 Clearwater Harbor Marina Boat slips 126 Aviation Airpark spaces 174 177 177 177 177 177 177 177 177 177 Parking system Parking spaces 3,753 3,538 3,615 3,653 3,686 3,636 3,322 • 3,382 3,497 3,297 eThe decrease in parking spaces for fiscal 2007 was loss of beach parking due to Beach Walk construction. Sources: Various city departments Note: No capital asset indicators are available for the general government, physical environment, economic environment, human services, solid waste, recycling, and Harborview Center functions. Item # 3 151 Attachment number 2 Page 165 of 181 This Page Intentionally Left Blank 152 Item # 3 Attachment number 2 Page 166 of 181 Single Audit / Grants Compliance Item # 3 153 Attachment number 2 Page 167 of 181 This Page Intentionally Left Blank 154 Item # 3 Attachment number 2 Page 168 of 181 ��C,29v .. „ ..v �:bt..� ,. _ �.. . An Independent CPR F�Ym u �`f : °�,^ �� _ . � , 13577 Feather Sound Drive. ��itr� �1� �0 Clearwater, FL 33762 Phone: 727 572.1400 • 813.8 � `� �UO Fax: 727.571.1933 www.mhm-pc.com Report on Tnternal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance wiih Govern»�ent Auditin,� Slundards Honorable Mayor and City Councilmembers City of Clearwater, Florida: We have audited the accompanying financial statements of the governmei�tal activities, tl�e business-type activities, each major fund, and the aggregate remaining fund information of tl�e C;iry of Clearwater, Florida (the "Cit}�"), as of and for the year ended September 30, 20l 0, which collectively comprise the Ciry's basic financial statements, and have issued our report thereon dated March 30, 2011. We 1�ave also audited the financial statements of each of the Ciry's non-major governmental, non-major enterprise, internal service and fiduciary funds presented in the accompanying combining and individual fund statements and schedules as of and for ll�e year ended September 30, 2010, as listed in the table of contents. We conducted our audit in accordance with auditing standards generaily accepted in the United States of America and the standards applicable to fnancial audits contained in Governrnent Auditing Standards, issued by the Comptrol ler General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for tl�e purpose of expressing our opinions on tl�e financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting_ Accordingfy, we do not express an opinion on the effectiveness of the City's internal contro] over financial reporting. A deficiency in internal con.lrol exists when tl�e design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A significant deficiency is a control deficiency, or a combination of control deficiencies, that adversely affects the City's ability to initiate, authorize, record, process, or report financial data reliably i� accordance with generally accepted accounting principles such that there is a more than a remote likelihood that a misstatement of the City's financial statements that is more than inconsequential will not be prevented or detected by the City's internal control. A material weukness is a deficiency, or a combination of deficiencies, in interna] control suclt that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. , .; .., .. . : : � � �„ Item # 3 155 Attachment number 2 Page 169 of 181 Our consideration of internal control over financial rep�rting was for the limited purpose described in the first paragraph of this section and was not designed to identify al) deficiencies in internat contro! over financial reporting that might be deficiencies, significant deficiencies, or rnaterial weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whetl�er the City's financial statements are free of materia] misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance witl� which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance �r other matters tl�at are required to be reported under Governmenl Audiling Siandards. We noted certain matters that we reported to management of the City in a separate letter dated Marc}� 30, 201 l . This report is intended solely for the information and use of the City Mayor, City Councilmembers, City Manager and City Management, the State of Florida Office of the Auditor General and applicable federal and state awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. �� . March 30, 2011 Clearwater, Florida [�'ii�:�3 156 Attachment number 2 Page 170 of 181 Mayer Hoffman McCanr F.C. An Independent CPA Firm KRMT iampa Bay Divisior� 13577 Feather Sound D�ive, Suite 400 Clearwater, FL 33762 Phone: 727.572.1400 • 813.879.1400 Fax: 727.571.1933 wvnv.mhm-pc.com Report on Compliance With Reqoirements Applicable to �ach Maior �'ederal Awards Pro�ram and State Financiai Assistance �rolect and on Internal Control Over Compliance in Accordance With OMB Circular A-133 and Chapter 10.550, Rules oJ't{reAu�litor Genera! Honorabfe Mayor and City Councilmembers City of Clearwater, Florida: Compliance We have audited the compliance of the City of Clearwater, Florida, (the "City"), with the types of compliance requirements described in tl�e U. S. Office of Management and Budget {OMB) Circular A- ] 33 Compliance Supplement, and the requirements described in the State of Florida Department of Financial Services State Projects Compiiance Supplement, that are applicable to each of its major federal programs and state financial assistance projects for the year ended September 30, 2010. The City's major federai programs and state financial assistance projects are identified itl the summary of auditors' results section of the accompanying Schedule of Findings and Quest+oned Costs. Cornpliance with the requirements of laws, regulations, contracts, and granis applicable to each of its major federal programs and state financial assistance projects is the responsibility of the City's management. Our respensibility is to express an opinion on the City's compliance based on our audit. We conducted aur audit of compliance in accordance with auditing standards generafly accepted in the United States of America; the standards applicable to financia] audits contained in Governmenl Auditrng Standards, issued by the Comptroller General of the United States; OM B Circular A- ] 33, Audiis oj States, ,Local C;overnments, and IVon-Profrt Organizations and Chapter l U.550, Rules of Ihe Audilor General_ Those standards, OMB Circular A-133, and Chapter ] a.550, Rules oj 1he .4udilor General, require that we plan and perfonn the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state financial assistance project occurred. An audit includes examining, on a[est basis, evidence about the City's compliance with those rec{uirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the City's compliance wiEh those requirements. 3n our opinion, the City complied, in all material respects, with the requirements referred to above that are applicable to eacl� of its major federal programs and state financial assistance projects for the year ended Scptcrnbcr 30, 2010. . � � „ , . . ,.; „ ��-57',,; � , �,�. �n ,�� , , � ,. :- � Item # 3 Attachment number 2 Page 171 of 181 lnternal Control Over Compliance Management of the City is responsible for establishing and rnaintai�ting effective intemal conirol over compiiance with the requirements of laws, regulations, c;ontracts, and grants applicable to federal programs and state financial assistance projects. In planning and performing our audit, we considered the Ciiy's internal control over compliance with the requirements that could have a direci and inaterial effect on a major federal program or state financial assistance project in order to detennine our auditing �rocedures for the purpose of expressing our opirion on cornp{iance and to test and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.55� Rule.s of the ,4uditvr General, but not for the purpose of expressi»g an opinion on the effectiveness of internal control o��er compliance. Accordingly, we do not express a�i opin;on on tl�e effectiveness of the C'ity's intemal control over compliance. A deficiency in internal control over cvmpliarrce exists when the design or operation of a controi over compliance does not allow management or employees, in the norma] course of performing their assigned functions, to prevent, or detect and correct, noncompliance v,�ith a type of compiiance requirement of a federal program or state financia] assistanee project or a timely basis. A.significant defciency in i��ternul control over compliance is a deficicncy, or a combination of deficiencies, in intcrnal controi ovcr compliance with a type of compliance requirement of a federa] prob am or state financial assistance project that is less severe than a material weakness in iiiternal control over compliance, yet important enough to merit attention by those charged with governance. A materral weala�;ess in i�zternal contro! over c�mpliunce is a deficiency, or combinatioii of de�cjenc�es, in internal control over compliance, such thai there is a reasonable possibility tl�at materiai noncompliance with a type of compliance requirement of a federal program or state financial assistance project will not be preventec�, or detected and corrected, on a timely basis. Our consideration of interna? control over compliance was for tl-�e limitec� purpose described �n the first paragraph of this section and was not designed to identify all deficiercies in iniernal controi over compliance that might be deficiencies, significant det"�ciencies, or material weaknesses. 1��e did not identify any deficiencies in internal contro� over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the City Mayor, City Counciimembers, City Manager and City Managernent, the State of Florida Office of the Auditor General and applicable federal and state awarding agencies and pass-through eniities and is not intended to be and should �iot be used by anyone other than these speci�ed parties. �� March 30, 20] 1 Clcanvater, Florida � �- � I�"• � 158 i�i��:�3 City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects For the Year Ended September 30, 2010 Federal Grantor / Pass-through Grantor / CFDA Program Title Number FEDERAL AWARDS U.& Deparhnent a�f Houslnp and Urben Dsvelopmer�t Grant I.D. Number Community Development Block Grant - Entitlement 14.218 B-07-MC-12-0002 ARRA-Community Development Block Grant Recovery (CDBG-R) Home Investment Partnerships Program Economic Development Initiative - Special Project, Neighborhood Initiative and Miscellaneous Grants - Steetscape 2007 Total U.S. Department of Housing and Urban Development U.S. Department of the Interior: Fish and Wildlife Service Passed through Florida Fish and Wildlife Commission Sport Fish Restoration Program - Bay Esplande Boat Ramp Sportfishing and Boating Safety Act - Downtown Boat Slips Passed through Florida Dept of Environmental Protection Clean Vessel Act - 2 Pumpout Systems Total U.S. Department of the Interior - Fish and Wildlife Service U.S. Department of Justice: Federal Forfeiture Sharing Office of Victims of Crimes Services for Trafficing Victims - Human Trafficing Task Force Services for Trafficing Victims - Human Trafficing Immersion Bureau of Justice Assistance Bulletproof Vest Partnership Program Edward Byrne Memorial Justice Assistance Grant Program - Digital Camera & Motorcycle Helmets Edward Byrne Memorial Justice Assistance Grant Program - CPD Language Training ARRA-Recover Act - Edward Byrne Memorial Justice Assistance Grant Program/Grants to States and Territories - Hispanic Outreach Center Total U.S. Department of Justice � 14.218 B-08-MC-12-0002 14.218 Program Income 14.253 B-09-MY-12-0002 14.239 M-01-MC-12-0230 14.239 M-03-MC-12-0230 14.239 M-04-MC-12-0230 14.239 M-05-MC-12-0230 14.239 M-06-MC-12-0230 14.239 M-07-MC-12-0230 14.239 M-08-MC-12-0230 14.239 Program Income 14.239 14.251 B-08-SP-FL-0089 15.605 FWC Coniract 09018 15.622 50 CFR Part 86 15.616 DEP Agreeement MV008 CVA 09-552 16.000 FL0520300 16.320 2006-VT-BX-0007 16.320 2008-VT-BX-K101 16.320 16.607 2006-BO-BX-06133388 16.738 2010-DJ-BX-1597 16.738 2010-JAGC-PINE-3-4X-161 16.738 16.803 2010-ARRC-PINE-8-W7-297 Attachment number 2 Page 172 of 181 Federal Share of Expenditures $ 43,734 788,410 9,150 128,042 969,336 77,100 360 85 369,859 164,289 25,436 107,594 553,853 1,298,576 77, 703 2,345,615 23,279 1,118,125 88,548 1,229,952 195,981 78,966 22,523 101,489 5,593 1,161 6,625 7, 786 61,210 372,059 Item # 3 City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects - Continued For the Year Ended September 30, 2010 Federal Grantor / Pass-through Grantor / Proaram Title FEDERAL AWARDS (canitiued) U.S. Deparhnent af Traneporta�on: Federal Highway Administration Passed through Florida Department of Transportation: Highway Planning and Construction - Clearwater Beach Trail Connector Phase 1 Highway Planning and Construction - Clearwater Beach Trail Connector Phase 2 ARRA-Highway Planning and Construction - East Ave Bike Lanes Pipeline & Hazardous Materials Safety Administration Technical Assistance Grant Total U.S. Department of Transportation U.S. Department of Treasury: Federal Forfeiture Sharing Total U.S. Department of Treasury U.S. Environmental Protection Agency: Office of Solid Waste and Emergency Response Brownfields Assessment and Cleanup Cooperative Agreements ARRA-Brownfields Assessment and Cleanup Cooperative Agreements Brownfields Assessment and Cleanup Cooperative Agreements Total U.S. Environmental Protection Agency U.S. Department of Energy: ARRA-Energy Efficiency and Conservation Block Grant Program (EECBG) Total U.S. Department of Energy Corporation For National and Community Services: Passed through FL Commission on Community Services Americorps - 2009 Americorps - 2010 Total Corporation for National and Community Services CFDA Number Grant I.D. Number 20.205 FPN 415744-1-58-01 20.205 FPN 415744-2-58-01 20.205 FPN 424399-1-58-01 20.205 20.721 DTPH56-09-G-PHPT23 21.000 FL0520300 66.818 BF-96486307-0 66.818 2B-95427409-0 66.818 BL-98487299-5 66.818 81.128 DE-SC0002363 94.006 Grant 06AFHFL0010008 94.006 Grant 06AFHFL0010008 U.S. Department of Homeland Security: Passed through Florida Department of Law Enforcement Buffer Zone Protection Program (BZPP) - FY07 II 97.078 2009-BZPP-PINE-1-v4-005 Total U.S. Department of Homeland Security Total Federal Financial Assistance . �� Attachment number 2 Page 173 of 181 Federal Share of Expenditures 70, 767 310,559 36,173 417,499 50,000 467,499 21 ,293 21,293 118, 099 179,008 1,516 298,623 298,623 812,161 812,161 51,720 84,290 136,010 77,576 77,576 $ 5,760,788 Item # 3 City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance Projects - Continued For the Year Ended September 30, 2010 Attachment number 2 Page 174 of 181 State Grantor / State Pass-through Grantor / CSFA Share of Proqram Title Number Grant I.D. Number Expenditures (a) STATE FlNANCIAL ASSISTANCE Florida Executive Office of the Governor, Office of Tourism, Trade, and Economic Development Brownfield Grant 31 .011 OT98-097 $ 13,290 Total Florida Executive Office of the Governor 13,290 Florida Department of Environmental Protection: Florida Recreation Development Assistance Program - Morningside Improvements Enterprise Dog Park Statewide Surface Water Restoration Projects - Lake Bellevue Stormwater Improvements Water Protection and Sustainability Program - Morningside Reclaimed Water Skycrest Reclaimed Water Total Florida Department of Environmental Protection Florida Department of Community Affairs: Florida Housing Finance Corporation State Housing Initiative Partnership Program (SHIP) Total Florida Department of Community Affairs Florida Department of Transportation: Aviation Development Grants - Install New Security Fencing and Cameras FBO Building Modification at Airpark Total Florida Department of Transportation Florida Department of Elder Affairs: Fixed Capital Outlay - Senior Center Total Florida Department of Elder Affairs Florida Department of Revenue: Phillies Stadium Total Florida Department of Revenue Total State Financial Assistance Total Expenditures of Federal Awards and State Financial Assistance Projects (a) Funded with State grants and aids appropriations. 37.017 DEP Agreement A9098 37.017 DEP Agreement F8082 37.017 37.039 Agreement 09CON000086 37.066 Agreement 05CON000049 37.066 Agreement 07CON000033 37.066 52.901 n/a 55.004 FPN:415770-1-94-01 , Contract APF54 55.004 FPN:41 2431-1-94-01 ; Contract ANW13 65.013 MOU# XQ913 73.016 161 135,559 103,149 238, 708 241.534 301,840 1,318,535 1,620,375 2,100,617 1,279,056 1 ,279,056 38,907 127,245 166,152 683,405 683,405 500,004 500,004 $ 4,742,524 $ 10,503,312 Item # 3 Attachment number 2 Page 175 of 181 City of Clearwater, Florida Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects For the Year Ended September 30, 2010 NOTE 1— Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance Projects presents the activity of all federal financial and state grant activity projects of the City of Clearwater, Florida (the "City"). Federal and state financial assistance received directly from federal and state agencies, and federal financial assistance passed through other governmental agencies are included on the schedules. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General. NOTE 2— Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance Projects is presented using the modified accrual or accrual basis of accounting, which is described in Note 1 to the City's basic financial statements. NOTE 3 — CFDA/CSFA Numbers CFDA numbers represent Catalog of Federal Domestic Assistance and apply only to federal awards. CSFA numbers represent Catalog of State Financial Assistance and apply only to state financial assistance. NOTE 4 — Subrecipients Of the federal and state expenditures presented in the Schedule, the City provided federal and state awards to subrecipients as follows: Federal CFDA/ Amount Provided Proqram Title State CFSA To Subrecipients U.S. HUD Community Development Block Grant U.S. HUD Home Investment Partnerships Program Florida Housing Finance Corporation, State Housing Initiative Partnership Program NOTE 5 — Loans Outstanding 14.218 14.239 52.901 $412,467 $242, 017 $456,619 The City had the following loan balances outstanding at September 30, 2010. The current year additions related to the loans are included in the Schedule of Federal Awards and State Financial Assistance. 14.218 Community Development Block Grant 14.239 Home Investment Partnership 52.901 State Housing Initiative Partnership 162 $ 2,286,903 4,421,723 7,243,242 $ 13,951,909 Item # 3 Attachment number 2 Page 176 of 181 CITY OF CLEARWATER, FLORIDA Schedule of Findings and Questioned Costs Year Endetl September 30, 2010 Section I— Summary of Auditors' Results Financia! Statements Type of auditors' report issued: Internal control over Fnancial reporting: • Material weakness(es) identified? • Significant deficiency(ies) identified that are not conside��ed to be material weaknesses? Noncompliance material to financial statements noted? Federal �nd State Awards Internal control over major programs: • Material weakness(es) identified? • Significant deficiency(ies) ides�tified that are not considered to be material weaknesscs? Type of auditors' report issued on compliance for major programs: Any audit findings disclosed that are required to be reported in accordance with Section Sl0(a) Circular A- f 33? Identification of major programs/projects: �ederal Pro�ams U.S. Department of Housing antl Urban Development: Cornmuniry Development Block Grant — Entitlement Community Development :Block Grant — ARRA U.S. Department of �Iousing and Urban Development: Home [nvestment Partnership Program U.S. Department of ti�e Interior: passed througll Florida Fisli and Wildlife Commission Sportfisl�;ngand Boating Safety Act — Downtown Boat Slips 163 Unqualified ____ Yes X No Yes X None reported Yes X No Yes X No Yes Unqualified Yes X None reported X No ��17�► u � . 14.218 / J 4.253 14.239 15.622 [�'ii�:�3 CITY OF CLEARWATER, k'LORIDA Scl�edule of Findings and Questioned Costs Year Ended September 30, 2010 Federal Pro�rams - Gontinued CFDA Namber U.S. Department of Transportatio►�: passed through Florida Department of Transportation Highway Planning and Construction — ARRA U.S. Department of Energy: Energy Efficiency and Conservation Block Grant Program — ARRA State Pro�rams Florida Department of Environmental Protection: Water Protection and Sustainability Program Florida I�epartrnent of Elder Affairs: Fixed Capital Outlay — Senior Center Florida Department of Revenue: Phillies Stadium 20.205 81.128 CSFA Number 37.066 6�.013 73.016 Attachment number 2 Page 177 of 181 The threshold for distiilguishing Type A and Type B programs was $300,000 fo►- federal programs and $300,000 for st�te projects. Auditee qualified as low-risk auditee? Section TT — Financial Statement Findings X Yes No T'his section identifies the significant deficiencies, rnaterial weaknesses, fraud, illegal acts, and instances of noncompliance related to tne financial statements tl�at are required to be reported in accordance �vith Govei•n.nzenl Auditing Standards. "I'here were no findings required to be reported in accordance with Government Auditing Standards. Section III — Federal and State Award Findings and Questioned Costs Tliis section identifies significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, related to the audit of major federa] awards and state financial assistance projects, as required to be reported by OMB Circular A-]33 and Chapter 10.550, Rules of the Rudilor General. There were no findings required to be reported in accortlance with OMB Circular A-]33 and Chapter ] 0.550, Ri�les of lhe Ruditor General. [�'ii�:�3 164 Attachment number 2 Page 178 of 181 ��.'�;�' �Y s�;��„ �, . _ ° .��..�- An Independent CPA Firm �R.� �_.. a ._�'1 }J+ljt�.'t;7�y 13577 Feather Sound Drive, Suite 4��c) Clearwater, FL 337c�;% Phone: 727.572.1400 L o13.87�� 1�1c.)C'• Fax: 727.571.1933 www.mhm-pC.COm Mana�ement Letter Honorable Mayor and City Councilmembers City of Clearwater, Florida: We have audited the accompanying financial statements of the governmental activities, the busincss-type activities, each major fund, and the aggregate remainingfund information of City of Clearwater, Florida (the City), as of and for the year ended September 30, 2010, and have issued our report thereon dated March 30, 201 ]. We have also audited the financial statements of each of the Ciry's non-major governmental, non-major enterprise, internal service and fiduciary funds presented in the accompanying combining and individual fund statements and schedules as listed in the table of contents. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptrol ler General of the Un ited States; and OMB Circular A-] 33, Audits ofStates, Local Govern,nenes, crnd Non-Profit Organizalions and Chapter l 0.550, Rules ofthe Audicor General. We have issued our Report on Internal Control over F'inancial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government,4uditr.ngStandarc�s, Report on Compliance with Requirements Applicable to eacli Major Federal Program and State Financial Assistance Project and on Internal Control Over Compliance in accordance with OMB Circular A-133 and Chapter 10.550, Rules ofthe Audilor General of the State of F(orida and the related Schedule of rindings and Questioned Costs. Disclosures in tl�ose reports and schedule, wllich are dated March 30, 2011, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter ] 0.550, Rules ofthe,4udi�or Gener•al which governs the conduct of local government entity audits perFormed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors' reports: ➢ Section ] 0.5 54( I)(i) ]., Rules of the Auditor� General, requires tl�at we determine whether or not corrective actions have beea� taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the precedingannual financial auditreportexceptas noted in the accompanying Appendix A to this Management Letter. ➢ Section 10.554(1)(i)2., Rules of[he.4udilo�-General, requires our audit include a review ofthe provisions of Section 2 i 8.415, Florida Stalutes, regarding the investmer�t of public runds. In connection with our audit, nothing came to our attention that would cause us to believe that tl�e Cit�� was in noncompliance witlt Sectioil 2] 8.415, Florida S[atules. , , �, Item # 3 165 Attachment number 2 Page 179 of 181 ➢ Section 10.554( I)(i)3., Rules of the Auditor Genera[, requires that wc address in the management letter any recommendations to improve financiaf management. In connection with our audit, the recommendations are noted in tl�e accompanying Appendix A to this Management Letter. ➢ Section 10.554(])(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, or abuse that have occurred or are likely to have occurred, that have an effect on tl�e financial statements that is less than material but more than inconsequcntial. In connection with our audit, we did not have any such findings. ➢ Section l 0.554(1)(i)5., Rules of the �Iuditor Gerreral, provides that tl�e auditor may, based on professional judgment, report the following matters that have an inconsequential effect on the financial statements, considering both quantitative and qualitative factors: (]) violations of provisions of contracts or grant agreements, fraud, iilegal acts, or abuse and (2) deficiencies in internal control that are not significant deficiencies. In connection witl� our audit, tl�e findings are noted in tl�e accompanying Appendix A to tl�is Management Letter. ➢ Section ] 0.554(1)(i)6., Rules of theAz�ditor General, reyuires tl�at the name or official title and legal authority for tl�e primary government and each component unit of the reporting entity be disclosed in tlie management letter, unless disclosed in tl�e notes to the financial statements. This information has been disclosed in the notes to the financial statements. ➢ Section I 0.554( I)(i)7.a., Rz�les of the Auditor General, requires a statement be included as to whether or not tl�e local governmental entiry has met one or more ofthe conditions described in Section 218.503(1), Flor-ida Statutes and identification of the specific condition(s) met. Zn connection with our audit, we determined that the City did not meet any of the conditions described in Section 218.503( I), Florida Statutes. ➢ Section ] 0.554(] )(i)7.b., Rules ojtheAuditor General, requires that we determine whether the annual financial report for the City for the fiscal year ended September 30, 20 ] 0, tiled with the Florida Department of Financial Services pursuant to Section 2l 8.32(] )(a), Florida Statutes, is in agreement witl� the annual financial autlit report for the fiscal year ended Septemher 30, 2010. In connection with our audit, we determined that these two reports were in agreement. y Pursuant to Sections I 0.554(I )(i)7.c. and ]0.556(7), Rules ofthe Auditor General, we applied financial condition assessment procedures. lt is management's responsibility to i�nonitor the City's financial condition, and our financial condition assessment was based in part on representations made by management and the review of the finaocial information provided by same. Pursuant to Chapter l 19, Florida Statutes, this �r�anagement letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate thatthis ]etter is intended solely for tl�e information and use of the City Mayor, Ciry Counciimernbers, Ciry Manager, Ciry Management, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than tl�ese specified parties. � �,�,, � � c.�� . March 30, 2G 1 1 Clearwater, Florida i�i��:�3 166 Attachment number 2 Page 180 of 181 Appendix A CITY OF CLEARWATER, FLORIDA Appendix A— Management Letter Comments September 30, 2010 Current Year Recommendations: 2010-01: Capital Assets Observation: ln the prior year management letter, the predecessor auditors recommended that the City implement the fixed asset management rnodule in their system to calculate and track the depreciation for al1 depreciable assets rather tl�an tracking assets in excel spreadsl�eets. The system was implemented in the current year and the City continues to track assets in excel concurrently with tracking in the new module. A limitation in the module prevents tl�e Ciry from disposing of items in the module throughout the year. In order for the assets to be properly depreciated, the Ciry must wait until after year end to record disposals in the module. Due to tl�is limitation in the module, several items, although immaterial to the overall financial statements, were not disposed of or properly transferred in the enterprise funds prior to the closing of the funds in the general ledger system. This led to additional audit time being spent to reconcile between tlie system reports and the excel schedules and resulted in five passed adjustments during the audit. In addition, the garage vehicles, which are tracked in the SPT. asset management system; had not been timely or properly reconciled to the general ledger. This also resulted in additional audit time to reconcile and test t11e garage proprietaiy fund capital asset balances. Recommendation: We recommend that the City determine if tliey want to continue to maintain the tracking of capital assets in both the excel format and the new module since it appears to cause duplication of work. The City should also make every effort to record the disposals and transfers prior to the closing of the enterprise funds at year end to ensure the items are properly accounted for in the correct fiscal year. Additionally, the City should consider having one person in charge of the overall close out process for capital assets across all funds to summarize and review the detail provided by the individual fund accountants and to ensure that all funds have been properly reconciled to the general ledger and fixed asset module for proper financial stateinent presentation. Management Response: Management concurs and will address capital asset reporting system improvements for both tlie reporting and depreciation calculation issues during fiscal 201 I, to eliminate tlle duplicate excel format and to also allow for the timely recording of asset disposals. 2010-02: Payroll Observation: During our documentation of controls over the payroll process, it was noted that tl�ere is currently no policy in place for payroll personnel to take mandatory vacation. Additionally, tl�ere is no one cross-trained to perforin the duties of tl�e payroll manager in her absence. Recommendation; We recommend the City consider a mandato�y vacation policy and proper cross- training for all key employees with management duties. Tliis will ensure that duties are performed by others and could help to eliminate an opportunity for an employee to design and commit fraud schemes. Mana�ement Response: The City will consider a mandatory vacation policy during �scal 201 1. Tl�e City is currently addressing additional cross-training on payroll manager duties and will continue to emphasize proper cross-training of all key management employees. [�ii%�C3 167 Attachment number 2 Page 181 of 181 Appendix A 2010-03: Information Technology Observation: During Ihe IT Control Environment assessment, deficicncies were noted related to the City's general control environment with respect to access, security and general awareness. Recommendation: We recommend that the City of Clearwater perform a thorough IT risk assessment and a detailed vulnerability asscssment on the City's information system and network environment. This will improve the City's abiliry to prevent and detect fraud related to the IT environment. This will also ensure the City is aware of any potential threats resulting from unauthori2ed activity in the IT environment. Management Response: Management agrees with ihe audit recommendation to perform risk assessments (external assessments are currently performed every ot}�er year, and an internal assessment was performed in 2010). The City ]T Department will move to expand their 3rd party assessment program provided that there is a clear cost-benefit to increasing the scope of the review procedure. The Ciry IT T�epartment will also review current business processes and security protocols as they pertain to the handling and dissemination of sensitive information (data or information protected under current Public Records Law) that is stored within City systems. Follow Up on 1'rior Year Findin�s and Recommendations: 2009: No findings �oted that require follow up. 2008 comrnent carried forward to 2009 regarding capital asset schedules: Although the fixed asset management system was implemented to calculate and track depreciation for depreciable assets during fisca] year 2010, this area continues to be a problem. See current year recommendation at 2010-01. [�'ii�:�3 168 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Amend the City of Clearwater Firefighters' Supplemental Trust Fund as prepared by the Law Offices of Christiansen and Dehner, P.A. and pass Ordinance 8244-11 on first reading. SUMMARY: With the adoption of the Pension Protection Act of 2006 and subsequent regulations and guidance from the Internal Revenue Service, as well as other changes to the Internal Revenue Code and Regulations, changes to State law and the recent adoption of Chapter 2009-97, Laws of Florida, the following amendments to the pension plan are proposed. Section 2.441, Definitions, is being amended for changes to the Uniformed Services Employment and Reemployment Rights Act (USERRA), to amend the definitions of: Annual additions – deleted Compensation – deleted Credited Service – USERRA Family member of highly compensated employee – deleted Firefighter – clarified Highly compensated employee – deleted Section 2.443, Board of trustees—Creation, members, is being amended to increase the terms of office for the members of the board from two years to four years. This is an optional proposed change. Section 2.444, Board of trustees—Powers and duties, is being amended to change the individual debt securities restriction from a rating of `BBB" or higher classification to an average rating for the entire portfolio of "A" or higher classification. This section is also being amended to limit the aggregate of the fund's investments in common or capital stock or convertible securities to 65% of the fund's assets at market value and to allow the fund to invest up to 25% of the fund's assets at market value in foreign securities, as required by Chapter 185, Florida Statutes. Section 2.447, Allocations of contributions, is being amended to comply with IRC changes regarding maximum pension. Section 2.448, Benefits under the plan, is being amended to add subsection (1)d., Required Distribution Date. – IRC Section 2.451, Direct transfer of eligible rollover distributions, is being amended to comply with IRC changes. Section 2.452, Forfeiture of pension, is being amended to include a recent amendment to Section 112.3173, Florida Statutes, which is applicable to all Florida pension plans. Section 2.453, Qualification of system, is being amended for changes to the IRC, USERRA and Chapter 175, Florida Statutes, general compliance language. Section 2.454, Exemption from execution, non-assignability, is being amended to add the requirement that members who are involved in a divorce will provide a copy of the proposed court order to the Board for review prior to Co er Memo submitting it to the Court. This review will avoid the entry of an order requiring the plan to make paymen�s to an ex- spouse which are not legally permissible and avoid possible expenses to the Board in seeking the repeal��i� $uch orders. Review Approval: 1) Financial Services 2) Office of Management and Budget 3) Lega14) Clerk Cover Memo Item # 4 Attachment number 1 Page 1 of 22 ORDINANCE NO. 8244-11 AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, RELATING TO THE CITY OF CLEARWATER FIREFIGHTERS' SUPPLEMENTARY TRUST FUND; AMENDING THE DEFINITIONS IN SECTION 2.441 TO COMPLY WITH CHANGES TO THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT (USERRA); AMENDING SECTION 2.443 TO INCEASE THE TERMS OF OFFICE OF THE BOARD OF TRUSTEES; AMENDING SECTION 2.444 RELATING TO THE AUTHORITY OF THE BOARD TO INVEST AND REINVEST THE ASSESTS OF THE FUND; AMENDING SECTION 2.447 RELATING TO THE ALLOCATIONS OF CONTRIBUTIONS TO COMPLY WITH INTERAL REVENUE CODE (IRC) CHANGES; AMENDING SECTION 2.448 TO CLARIFY THE REQUIRED DISTRIBUTION DATE; AMENDING SECTION 2.451 RELATING TO THE DIRECT TRANSFER OF ELIGIBLE ROLLOVER DISTRIBUTIONS TO COMPLY WITH IRC CHANGES; AMEDING SECTION 2.452 TO UPDATE THE FORFEITURE-OF-PENSION PROVISIONS TO INCLUDE THE AMENDMENTS TO SECTION 112.3173, FLORIDA STATUTES; AMENDING SECTION 2.453 "QALIFICATION OF SYSTEM" TO INCLUDE THE CHANGES TO THE IRC, USERRA, AND FLORIDA STATUTORY GENERAL COMPLIANCE LANGUAGE; AMENDING SECTION 2.454 RELATING TO DOMESTIC RELATIONS ORDERS; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Clearwater Firefighters are presently provided pension and certain other benefits under Ordinances of the City of Clearwater; and WHEREAS, the City Council desires to clarify and restate the provisions of the Firefighters' Retirement Plan to consolidate all prior ordinances and Code provisions and to incorporate Federal law and the applicable provisions of Chapter 175, Florida Statutes; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLEARWATER, FLORIDA; Section 1. Chapter 2, Administration; Article V, Employee Benefits; Division 4, Firefighters Pension Plans; Subdivision III, Supplementary Pension and Retirement Plan is hereby amended and restated as set forth in the document designated CITY OF CLEARWATER FIREFIGHTERS' SUPPLEMENTAL TRUST FUND, attached hereto as Exhibit A and made a part hereof. Section 2. Specific authority is hereby granted to codify and incorporate this Ordinance in the existing Code of Ordinances of the City of Clearwater. Section 3. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed. Ordinance No.l�##�'K� Attachment number 1 Page 2 of 22 Section 4. If any section, subsection, sentence, clause, phrase of this ordinance, or the particular application thereof shall be held invalid by any court, administrative agency, or other body with appropriate jurisdiction, the remaining section, subsection, sentences, clauses, or phrases under application shall not be affected thereby. Section 5. This Ordinance shall become effective upon its adoption. PASSED ON FIRST READING PASSED ON SECOND AND FINAL READING AND ADOPTED Frank Hibbard Mayor Approved as to form: Attest: Robert J. Surette Rosemarie Call Assistant City Attorney City Clerk Item # 4 Attachment number 1 Page 3 of 22 CITY OF CLEARWATER FIREFIGHTERS' SUPPLEMENTAL TRUST FUND Sec. 2.441. Definitions. (1) The following words, terms and phrases, when used in this subdivision, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Account or accounts shall mean a participant's state contribution account, employee contribution account, voluntary contribution account, transfer account and/or such other accounts as may be established by the plan administrator. �. .. - -.. .. .. � - •.- - -•- •- �• - • - i. . r 1 . � � � � � � �� :,��. � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � I ! I � I � I � 1 � r � r � I �� Y�S� � � �� City means the City of Clearwater. Code means the Internal Revenue Code of 1986, as amended from time to time. , Exhibit A Item # 4 � Attachment number 1 Page 4 of 22 r I I �rs�:�r_e� .rrsi:r�rsi:r�� _�:r�= _ . _ �,e:�n. �.�� - -�'- - �-- - - ---r�� .. nr�+mr�ono�4oiJ omr�lr��ioo Credited service means, for purposes of participation, that period of continuous uninterrupted employment with the city for those firefighters whose employment commenced on July 1, 1963, or later, measured from the effective date of the ordinance creating the fund (September 9, 1968) or the second October 1 st following the date of employment, whichever is later, except for the years beginning September 1, 1987 and September 1, 1988, to date of termination of service, actual retirement, death or disability, whichever occurs earlier. Any period of unpaid leave in any calendar year shall not count as credited service. As to a participant who terminated employment, for purposes of determining the participant's benefit under the plan subsequent to reemployment, credited service shall mean years of credited service beginning on the participant's date of reemployment. The years or fractional parts of a year that a member �ewes �n +ho m;�;+�n, , �o�TO,�� „��.+ �, ,�r,� .,,,�, in4�rihi „r ;n.,,,�, in4�rihi performs "Qualified Military , Service" consistinq of voluntary or involuntary "service in the uniformed services" as defined in the Uniformed Services Emalovment and Reemalovment Riahts Act to perforn be added that: to his years of credited service for all purposes, including vesting, provided � The member is entitled to reemployment under the provisions of USERRA. {�} � The member �� returns to his employment as a firefighter within one year from the earlier of the date of his military discharge or his release from service, unless otherwise required by USERRA. Item # 4 Attachment number 1 Page 5 of 22 {�} � The member deposits into the fund the share of insurance tax rebate money that would otherwise have been allocated to his account. The member must deposit all missed contributions within a period equal to three times the period of military service, but not more than five years or he will forfeit the right to receive credited service for his military service pursuant to this section. {�} � The maximum credit for military service pursuant to this section shall be five years. {4} � The member must have been discharged or released from service under honorable conditions. {�} � This section is intended to satisfy the minimum requirements of the Uniformed Services Employment and Reemployment Rights Act (USERRA), (P.L. 103-353). To the extent that this section does not meet the minimum standards of USERRA, as it may be amended from time to time, the minimum standards shall apply. In the event a member dies on or after January 1, 2007, while performinq USERRA Qualified Military Service, the beneficiaries of the member are entitled to any benefits (other than benefit accruals relatinq to the period of qualified military service) as if the member had resumed employment and then died while employed. Effective date of this plan shall mean October 1, 1968, except as may otherwise be noted herein. Employee shall mean any certified firefighter as defined in Section 175.032, Florida Statutes, employed by the employer on a permanent, full-time basis and whose employment commenced on or after July 1, 1963. The plan administrator shall have the right to determine from time to time which persons are employed on a permanent full- time basis for the purposes of this plan. Employer shall mean the City of Clearwater, Florida and shall include the State of Florida to the extent state monies are used to fund plan contributions. Employer contributions shall mean insurance premium tax rebate monies received from the State of Florida pursuant to Chapter 175, Florida Statutes. Employer contribution account shall mean an account established in which employer contributions are deposited and maintained as provided for herein. ��*.r_w�:�a:tiv■�:r��r:r_r:,�,:r�*.r, _ .■:,r�n:r_ti,��r. . Firefighter shall have the meaning set forth in F.S. § 175.032, as may be amended from time to time. The term includes all certified, supervisory, and command ners�nnel wh�se duties include in wh�le �r in nart the sunervisi�n trainina auidance Item # 4 Fund means the trust fund established herein as part of the system. 1!1/:1:1 T_T:/-T..T.�/�fl-T_��:L7//:TET:9 �7 i�7 i�7 Attachment number 1 Page 6 of 22 iJ. r . f7:7�77ZT�1'.�l N] 1:7: _ _ .. ' ' . , :T7�7:�P.1:1 _ _ .. . _ ' _ .�T':�:�GlR77T:�:1Gl�l7T�,n' � � --- - � -�- -- - - � 0.��.__ i i r I � I � i� �:r_�r_�r.�{ii�i�i� _ u . _ . _ .r_�.r.�r.�r_T{{r.�ir�ir� _ u _ . . _ u _ " ' �� " - "-- - -__ _ -_ _- __ _ __-- -__ __ _ - --- - "- _�....� _.._ r.�.. �_�., �.._ ..�_ �.. �-_••-•� -...r•-�-_ ...�...� --...�_.._�___ omr�lr��i��o in 4ho oor»r�4ir�n �io�r r�r �n�i r�l�n �io�r oniJinn r�n r�r �f4or 4ho �^'T�r°Y�'ti-m-zr�c�cPaTUST°rr� czrr c�--cr�rc rlo�o �ho omr�ln�ioo o��oinor! ono FF _ _ _ _ _� :.��'� '� �_ _ � � `�R'�_ _ _ _ _ o m r�c�-n'p'rv'y'cc Limitation year shall mean the plan year. Man days means the sum of the total number of employees for the complete calendar year multiplied by the actual number of days in such calendar year plus the total number of days actually worked by employees and separated participants not employed for such entire calendar year. Item # 4 Attachment number 1 Page 7 of 22 Member means an actively employed employee who fulfills the prescribed membership requirements as set forth in section 2.446. Benefit improvements which, in the past, have been provided for by amendments to the system adopted by city ordinance, and any benefit improvements which might be made in the future shall apply prospectively and shall not apply to members who terminate employment or who retire prior to the effective date of any ordinance adopting such benefit improvements, unless such ordinance specifically provides to the contrary. Normal retirement date means the first day of the month coincident with, or the next following attainment of 20 years of credited service, regardless of age. Normal retirement under the plan is retirement from employment as a firefighter with the city on or after the normal retirement date. Participant shall mean any eligible employee of the employer who has become a member under the plan and who has an account balance. Participant shall include any former employee of the employer who became a participant under the plan and who still has a balance in an account under the plan. Plan shall mean the defined contribution plan as herein set forth, as it may be amended from time to time. Plan administrator shall mean the board of trustees of the City of Clearwater Firefighters' Supplemental Trust Fund. Plan year shall mean the period beginning October 1 and ending September 30 of the following calendar year except that September 1, 1987 to August 31, 1988 and September 1, 1988 to September 30, 1989 are the plan years for those periods. Section 415 compensation shall mean all compensation as described in section 1.415-2(d)(2) and section 1.415-2(d)(3) of the Income Tax Regulations. System means the City of Clearwater Firefighters' Supplemental Trust Fund and rules adopted by the board. Trust or trust fund shall mean the fund established hereunder, known as the City of Clearwater Firefighters' Supplemental Trust Fund. Trustee shall mean the individual or individuals named herein. Valuation date shall mean October 1 of each year and each day securities are traded on a national stock exchange, except regularly scheduled holidays of the employer, or such other date as may be selected by the plan administrator. Vesting means attainment of ten years of employment with the city as a firefighter and membership in the plan. (2) Masculine gender. The masculine gender, where used herein, unless the context specifically requires otherwise, shall include both the feminine and masculine genders. Sec. 2.442. Benefits supplemental to other plans. This subdivision shall provide additional and supplemental retirement, termination, death and disability benefits for participants whose employment commenced on or after July 1, 1963, and shall not supersede or modify the existing Item # 4 Attachment number 1 Page 8 of 22 pension, disability or retirement system of the city as provided by the charter, the laws of the state or existing ordinances of the city. Sec. 2.443. Board of trustees--Creation, members. (1) The sole and exclusive administration of and responsibility for the proper operation of the system and for making effective the provisions of this division are hereby vested in a board of trustees. The board of trustees is hereby designated as the plan administrator. The board of trustees shall consist of five trustees, two of whom, unless otherwise prohibited by law, shall be legal residents of the city who shall be appointed by the city commission, and two of whom shall be members of the system, who shall be elected by a majority of the firefighters who are members of the system. The fifth trustee shall be chosen by a majority of the previous four trustees as provided for herein, and such person's name shall be submitted to the city commission. Upon receipt of the fifth person's name, the city commission shall, as a ministerial duty, appoint such person to the board of trustees as the board's fifth trustee. The fifth trustee shall have the same rights as each of the other four trustees appointed or elected as herein provided and shall serve a#�e-}e� four-year term unless he sooner vacates the office. Each resident trustee shall serve as trustee for a period of #�e four years, unless he sooner vacates the office or is sooner replaced by the city commission, at whose pleasure he will serve. Each member trustee shall serve as trustee for a period of #�e four years, unless he sooner leaves the employment of the city as a firefighter, or otherwise vacates his office as trustee, whereupon a successor shall be chosen in the same manner as the departing trustee. Each trustee may succeed himself in office. The board shall establish and administer the nominating and election procedures for each election. (2) The board of trustees shall meet at least quarterly each year. (3) The board of trustees shall be a legal entity with the power to bring and defend lawsuits of every kind, nature and description, in addition to the other powers and duties contained in this subdivision. (4) The trustees shall, by majority vote, elect from its members a chairperson and a secretary. The secretary of the board shall keep a complete minute book of the actions, proceedings, and hearings of the board. (5) The trustees shall not receive any compensation as such, but may receive expenses and per diem as provided by law. (6) Each trustee shall be entitled to one vote on the board. Three affirmative votes shall be necessary for any decision by the trustees at any meeting of the board. A trustee shall have the right to abstain from voting as the result of a conflict of interest provided that trustee complies with the provisions of Section 112.3143, Florida Statutes. Sec. 2.444. Same--Powers and duties. The duties and responsibilities of the board of trustees created pursuant to this subdivision shall include, but not necessarily be limited to the following: (a) Invest and reinvest the assets of the fund in annuity and life insurance contracts of insurance companies or any combination thereof, in amounts sufficient to provide, in whole or in part, the benefits to which all of the Item # 4 Attachment number 1 Page 9 of 22 members in the system shall be entitled under the provisions stated in this subdivision, and pay the initial and subsequent premiums thereon; (b) Invest and reinvest the assets of the fund in: Time or savings accounts of a national bank, a state bank or a savings and loan association insured by the Federal Deposit Insurance Corporation; 2. Obligations of the United States or in obligations guaranteed as to principal and interest by the United States; 3. Stocks, commingled funds ��'��°�' h., n�+;,,n�� „r �.+�+o hun�j mutual funds and bonds or other evidences of indebtedness. All individually held equity and debt securities and all equity and debt securities in a commingled or mutual fund must be issued or guaranteed by a corporation organized under the laws of the United States, any state or organized territory of the United States, or the District of Columbia, and each equity and debt security must be traded on a nationally recognized exchange. �,';—a +°°^� �� ?noll hnlr! o ro�inn nf "RRR" nr��ifino�� m�inr r�4inn oor�iino �nr! if oi inh in�ioo4mon4o �ro m�rlo in � r�r�r�lor! rrraTvi--r�a�cTr�acr-v-rv�arTa--n-�acr�-�rrvc�crrrcrTC�--��-c-rrr f�nr! �iJminio4�or! h�i � 04�4o r�r n�4ir�n�l h�nli r�r mi i4i i�l fi inr! 4h�� ho roiinn nf oonh icci io in �ho r�nnlor! fi inr! choll hnlr! o ro�inn nf m �aci ��R�R��nr�°r��ifin�4��j�� r! h�i � m�inr r�4� r��c The averaqe ratinq of the entire debt securities portfolio shall be "A" or niqner as ratea by a malor ratinq service. No toreign investments shall be permitted whether owned individually or in a commingled or mutual fund, except to the extent permitted by Florida Statutes Chapter 175, as amended from time to time. Up to twenty-five (25) percent of the assets of the fund at market value may be invested in foreiqn securities. 4. The board of trustees shall not invest more than five percent of its assets in the common stock or capital stock of any one issuing company, the aggregate investment in any one issuing company shall not exceed five percent of the outstanding capital stock of that company, and the aggregate of its investments at se� market shall not exceed 69 65 percent of the fund's assets. 5. Real estate throuqh comminqled or mutual funds and REITs traded on a nationally recoqnized exchanqe. 6. Any other investments permitted under the applicable provisions of Chapter 175, Florida Statutes, as amended from time to time. (c) Issue drafts or authorization for payments upon the fund pursuant to the rules and regulations prescribed by the board of trustees. All such drafts or authorizations shall be signed by the chairperson and the secretary and shall state upon their face the purpose for which the drafts were drawn. The depository shall retain such drafts or authorizations when paid, as permanent vouchers for disbursements made, and no money shall otherwise be drawn from the fund; Item # 4 Attachment number 1 Page 10 of 22 (d) Convert into cash any securities of the fund; (e) Keep a complete record of all receipts and disbursements and of the board's acts and proceedings; (f) Seek, obtain and engage independent professional services, including attorneys, certified public accountants, investment advisors, custodians, and any other consultants necessary for the prudent administration of the fund, and to pay reasonable charges for such services. The sole and exclusive administration of and the responsibilities for the proper operation of the system are vested in the board of trustees. (g) The board shall not invest more than ten percent at se� market of its assets in real property or real estate and there shall be no investment in a limited partnership or trust. (h) To construe the provisions of the system and determine all questions arising thereunder. (i) To determine all questions relating to eligibility and membership. (j) To determine and certify the amount of all retirement allowances or other benefits hereunder. (k) To establish uniform rules and procedures to be followed for administrative purposes, benefit applications and all matters required to administer the system. (I) To distribute to members, at regular intervals, information concerning the system. (m) To receive and process all applications for benefits. (n) To make recommendations regarding any and all changes in the provisions of the system. (o) To perform such other duties as are required to prudently administer the system. Sec. 2.445. Creation, maintenance of funds. (1) Name of plan. A defined contribution plan has been established in accordance with the terms hereof and shall be known as the City of Clearwater Firefighters' Supplemental Trust Fund. (2) Exclusive benefit. This plan is created for the sole purpose of providing benefits to the participants. Except as otherwise permitted by law, in no event shall any part of the principal or income of the trust be paid to or reinvested in the employer or be used for or diverted to any purpose whatsoever other than for the exclusive benefit of the participants and their beneficiaries. (3) Mistake of fact. Notwithstanding the foregoing provisions of paragraph (2), any contribution made by the employer to this plan by a mistake of fact may be returned to the employer within one year after the payment of the contribution. Item # 4 Attachment number 1 Page 11 of 22 (4) Participants' rights. The establishment of this plan shall not be considered as giving any employee, or any other person, any legal or equitable right against the employer, the trustee or the principal or the income of the trust, except to the extent otherwise provided by law. The establishment of this plan shall not be considered as giving any employee, or any other person, the right to be retained in the employ of the employer. (5) Qualified plan. This plan and the trust are intended to qualify under the code as a tax-qualified employees' plan and trust, and the provisions of this plan and the trust are to be interpreted accordingly. (6) Source of contributions. Subject to the right reserved by the city, with the unanimous approval of the board, to alter, amend, or terminate this plan, the city shall transfer the following funds to the trustees of this plan: (a) The proportionate share of the net proceeds of the excise or license tax which is imposed upon certain fire and tornado loss insurance companies on their gross receipts of premiums from holders of policies; (b) All gifts, bequests, and devises when donated to the fund; (c) All accretions to the assets of the fund by way of interest on bank deposits, dividends, interest or otherwise; (d) All other sources of income now or hereafter authorized by law for the augmentation of the fund. (7) No reversion to employer. In no event and under no circumstances shall any contributions to this fund by the city, nor any of the fund assets or income therefrom, revert to or be paid to the city. All amounts paid by the city to the trustees shall be used and applied for the sole and exclusive benefit of the participants under this fund or their beneficiaries or estates. (8) Plan expenses. The entire cost of administering this system, and all expenses incident thereto, shall be paid by the trustees from the fund. Sec. 2.446. Membership. (1) All current members of the system shall continue to be members and all future firefighters as a condition of employment, shall become members of the system beginning on the second October 1 st following his date of employment as a firefighter by the City of Clearwater. (2) An employee who ceases to be a member, terminates employment and is reemployed by the employer, shall be eligible again to become a member as provided for in subsection (1) above. Sec. 2.447. Allocations of contributions. (1) Maintenance of accounts. The trustee shall create and maintain appropriate books and records showing the respective interest of each participant, terminated vested participant, and beneficiary hereunder. Each participant shall have an employer contribution account for his share of employer contributions, forfeitures, and Item # 4 Attachment number 1 Page 12 of 22 income adjustments relating thereto. The trustee shall maintain a separate account for each participant, terminated participant, and beneficiary. The maintenance of separate accounts, however, is for accounting purposes only, and a segregation of the assets of the trust fund to each account shall not be required. (2) Allocations of contributions. The contributions of the employer shall be allocated on the first day of each plan year to and among those participants that are entitled to a contribution allocation for the immediately preceding plan year. For example, the employer contribution that was made on October 1, 1990, was allocated among those participants that were entitled to a contribution allocation for the plan year that commenced on October 1, 1989, and terminated on September 30, 1990. For purposes of this subsection (2) those participants that are entitled to a contribution allocation for a particular plan year shall mean those participants that performed services for the employer for the entire prior calendar year, or for a portion of such prior calendar year for which such participant is granted partial credit under subsection (4) hereunder. Except as otherwise provided under subsection (4) with respect to participants that perform a partial prior calendar year of service, such contributions shall be allocated equally among such participants' accounts; that is each participant account shall receive an equal allocation of such contributions. (3) Allocation of income. The trust fund income shall be allocated monthly during the plan year among the participants' accounts based on the ratio between the account balance of each participant at the time of allocation and the sum of the account balances of all participants at the time of allocation. Income shall be allocated to the accounts before the amount of any forfeiture is determined. (4) Partial allocation of contributions. Upon the date that the participant's service with the employer is terminated for any reason, including, but not limited to, retirement, death, or disability, then the following rules shall apply to determine the amount, if any, of the employers contributions that will be allocated to such participant's employer contribution account. For purposes of this subsection (4), the date upon which a participant's service with the employer is deemed terminated (the "termination date") shall be the last day of the calendar month that he officially separates from employment. The amount of any employer contributions that will be allocated to a participant depends on when the termination date occurs. As stated in subsection (2) above, for each complete calendar year of service performed by the participant, such participant shall be entitled to a full, equal share of the employer contribution on the applicable allocation date. If the termination date results in the performance of a partial calendar year of service, then pro rata credit shall be granted for each day of service performed during the period that commences on January 1 and terminates on December 31. The portion of the employer's contribution that will be allocated to such participant's account on the applicable allocation date as a result of such pro rata credit shall equal the product of: (i) an amount equal to the allocation made under subsection (2) on behalf of a participant that performed a full year of service for such plan year, multiplied by (ii) that certain fraction the numerator of which is the number of days for which pro rata credit is granted to such participant, and the denominator of which is 365. (5) No right to allocation. The fact of allocation or credit of an allocation for an employer contribution by the trustees to a participant's employer contribution account shall not vest in any participant, any right, title, or interest in the assets of the trust or in the contributions of the employer except at the time or times, to the extent, and subject to the terms and conditions provided in this plan. Item # 4 � � Attachment number 1 Page 14 of 22 1. $40,000, as adiusted for increases in the cost-of-livinq prescribed by the Secretary of the Treasury under Code Section 415(d), or 2. 100 percent of the Member's compensation for the limitation year (limitation year means the calendar year). Annual Addition Definition: The term "annual additions" means the amount allocated to a Member's account durinq the limitation year that is composed of: 1. The allocable share of the employer contributions (Chapter 175) for the limitation year. 2. The allocable share of forfeitures for the limitation year: and 3. Any post-tax employee contributions made durinq the limitation — � Compensation Definition: Solely for purposes of this 415(c) limit, "compensation" means compensation as defined in Code Section 415(c)(3) and shall not exceed the annual limit under Code Section 401(a)(17) (increased pursuant to Code Section 401(a)(17)(B)). In qeneral Code Section 415(c)(3) defines in waqes services i e amount election of the the Member k 2001), or 457 as all of a Member's waqes as defined in Code Section �e purposes of income tax withholdinq at the source, but :hout reqard to any rules that limit the remuneration included ed on the nature or location of the employment or the rmed (such as the exception for aqricultural labor in Code a)(2)); provided, however, compensation shall also include �f any elective deferrals, as defined in Code Section y amount contributed or def mber and which is not incl� e in tne qross income c 13�(fl (as �f .lanuarv 1 Generally, compensation is the compensation durinq the applicable limitation year. However, solely for purposes of this 415(c) limit, payments made within 2'/ months after termination, or, if later, the end of the limitation year durinq which the termination occurred will be taken into account in determinina comaensation for 1. reqular compensation for services durinq the Member's reqular workina hours. or comaensation for services outside the Member's .�•Tii rior to a Item # 4 2. Attachment number 1 Page 15 of 22 payments for unused accrued bona fide sick, vacation or other leave, but only if the Member would have been able to use the leave if employment had continued; or 3. payments pursuant to a nonqualified unfunded deferred compensation plan, but only if the payments would have been paid to the Member at the same time if the Member had continued employment with the Employer and only to the extent that the payment is includible in the Member's qross income. Any payments not described above are not considered compensation if paid after termination, even if they are paid within 2'/ months followinq termination. or. if later. the end of the Plan Year durina which the termination occurred. tm 41� reason or auaiiriea miiitarv service �witnin tne meanin ion i)(1)) to the extent these payments do not exceed the amounts the individual would received if the individual had continued to perform services for the Emplover rather than enterinq qualified military service. - r r • ' �, �' �' � ' � � ' �ft� ' � ' ' �_� ' ' �� ' ' � ' I 1 I • � � �•a�� - � _ _ �:n:�:�s�r��i:r�=re�iir_♦rrs_�srr:ns�r��r.ersrs�r'� Item # 4 Attachment number 1 Page 17 of 22 � r r Sec. 2.448. Benefits under the plan. (1) Retirement benefit. a. A participant shall be entitled to a normal retirement benefit upon attainment of the normal retirement date. b. Until a participant actually terminates employment with the employer, he shall not receive a distribution and he shall continue to be treated as a participant. c. Such benefit shall be paid as provided for in section 2.449. d. Repuired distribution date. The member's benefit under this section must beain to be distributed to the member no later than Aaril 1 of member attains aae seventv and one-half (70'/21 or the calendar (2) Termination benefit. a. In the event that a participant's employment with employer is terminated by reason other than retirement, death or disability, he shall be entitled to receive an amount equal to his vested benefit, if any, which shall be paid as provided for in section 2.449. (3) Disability benefit. a. In the event that a participant is determined to be disabled by the board of trustees of the City of Clearwater Employees' Pension Plan, and such disability was incurred in the line of duty, he shall be paid a benefit as provided for in section 2.449. b. In the event that a participant is determined to be disabled by the board of trustees of the City of Clearwater Employees' Pension Plan, and such disability was not incurred in the line of duty, he shall be entitled to his vested benefit, if any, which shall be paid as provided for in section 2.449. Item # 4 (4) c. If the event membership section 2.446 Death benefit. Attachment number 1 Page 18 of 22 that a disability retiree is recalled to employment, in the system shall be pursuant to the provisions of a. In the event that a participant dies and such death is determined by the plan administrator to have been incurred in the line of duty, he shall be paid a benefit as provided for in section 2.449, to his designated beneficiary, or if none, to his estate. b. In the event that a participant dies and such death is determined by the plan administrator to have not been incurred in the line of duty, he shall be entitled to his vested benefit, if any, which shall be paid as provided for in section 2.449, to his designated beneficiary, or if none, to his estate. Sec. 2.449. Vesting and distributions. Except for an in-line of duty incurred disability or death, a member must be employed with the city as a firefighter and a member of the plan for ten or more years to become vested and earn any benefit (account value) from the plan. A member or participant who is not vested shall not receive any benefit from the plan. A vested member who becomes eligible for payment of benefits as provided for in section 2.448 shall receive the value of his account as follows: (1) Initial distribution. Upon entitlement to a benefit, the participant's account value, as determined by the plan administrator, as of the last day of the month in which there was official separation from employment shall be paid. (2) Second distribution. A separated participant shall receive a full share of employer contributions (state insurance premium tax rebate) at the end of the first plan year following the separation from employment as a participant. No earnings or losses shall be credited to or debited from the account. The second distribution may be combined with the initial distribution if previous calendar year employer contributions (SIPTR) have been allocated and credited to the participant's account at the time the initial distribution is made. (3) Final distribution. A separated participant shall receive a pro-rated share of employer contributions (state insurance premium tax rebate) at the end of the second plan year (or first plan year if a combined initial and second distribution was made) following the separation from employment as a participant. The pro-rated share shall be determined by dividing the total number of man days for the prior calendar year into the total amount of the state insurance premium tax rebate monies received from such prior calendar year, then multiplying such quotient by the total number of calendar days that the separated participant actually worked as a member in such prior calendar year. No earnings or losses shall be credited to or debited from the account. Sec. 2.450. Termination of system. (1) Upon termination of the system for any reason, the fund shall be apportioned and distributed in accordance with section 2.449 to the extent permitted by the state insurance premium tax rebate monies. The board of trustees shall determine Item # 4 Attachment number 1 Page 19 of 22 the date of distribution and the asset value to be distributed upon termination of the system. Sec. 2.451. Direct transfer of eligible rollover distributions. (1) Rolloverdistributions. (a) General. This section applies to distributions made on or after January 1, 2002. Notwithstanding any provision of the system to the contrary that would otherwise limit a distributee's election under this section, a distributee may elect, at the time and in the manner prescribed by the board, to have any portion of an eligible rollover distribution paid directly to an eligible retirement plan specified by the distributee in a direct rollover. (b) Definitions. (1) Eligible rollover distribution: An eligible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee, except that an eligible rollover distribution does not include any distribution that is one of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the distributee or the joint lives (or joint life expectancies) of the distributee and the distributee's designated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not includable in gross income. Effective January 1, 2002, any portion of any distribution which would be includable in gross income as after-tax employee contributions will be an eligible rollover distribution if the distribution is made to an individual retirement account described in section 408(a)i to an individual retirement annuity described in section 408(b)i e� to a qualified defined contribution plan described in section 401(a) or 403(a) that agrees to separately account for amounts so transferred (and earninqs thereon), including separately accounting for the portion of such distribution which is includable in gross income and the portion of such distribution which is not so includable ; or on or after Januarv 1. 2007. to a aualified defined benefit alan described in Code earninas thereonl. includina seaaratelv accountina for the aortion of the istribution that is not so includible. (2) Eligible retirement plan: An eligible retirement plan is an individual retirement account described in section 408(a) of the Codei an individual retirement annuity described in section 408(b) of the Codei an annuity plan described in section 403(a) of the Codei an eligible deferred compensation plan described in section 457(b) of the Code which is maintained by an eligible employer described in section 457(e)(1)(A) of the Code and which agrees to separately account for amounts transferred into such plan from this plan; effective January 1, 2002, an annuity contract described in section 403(b) of the Codei e� a qualified trust described in section 401(a) of the Code; or effective January 1, 2008, a Item # 4 Attachment number 1 Page 20 of 22 Roth IRA described in Section 408A of the Code, that accepts the distributee's eligible rollover distribution. This definition shall apply in the case of an eligible rollover distribution to the surviving spouse. (3) Distributee: A distributee includes an employee or former employee. � � It also includes the employee's or former employee's surviving spouse i� °�'c�rihi i�oo �nii�h rpa'rr! �n �ho inioroci nf �ho cr�ni ico and the � y,� employee's or former employee's spouse or former spouse. (4) Direct rollover. A direct rollover is a payment by the plan to the eligible retirement plan specified by the Distributee. � Elimination of mandatory distributions. Notwithstandinq any other provision herein to the contrary, in the event this Plan provides for a mandatory (involuntary) cash distribution from the Plan not otherwise required by law, for an amount in excess of one-thousand dollars ($1,000.00), such distribution shall be made from the Plan onlv uaon written reauest of the Member to either receive a cash lump sum or to rollover the lump sum amount. Sec. 2.452. Forfeiture of pension. (1) Any member who is convicted of the following offenses committed prior to retirement, or whose employment is terminated by reason of his admitted commission, aid or abetment of the following specified offenses, shall forfeit all rights and benefits under this system as of the date of termination. Specified offenses are as follows: (a) (b) (c) (d) (e) The committing, aiding or abetting of an embezzlement of public funds; The committing, aiding or abetting of any theft by a public officer or employee from employer; Bribery in connection with the employment of a public officer or employee; Any felony specified in Chapter 838, Florida Statutes; The committing of an impeachable offense; (f) The committing of any felony by a public officer or employee who willfully and with intent to defraud the public or the public agency, for which he acts or in which he is employed, of the right to receive the faithful performance of his duty as a public officer or employee, realizes or obtains or attempts to obtain a profit, gain, or advantage for himself or for some other person through the use or attempted use of the power, rights, privileges, duties or position of his public office or employment position; or � The committin nst a victim vileaes. dutie on or after October 1, 2008, of any felony defined in Florida Statutes, aqainst a victim younqer than sixteen �, or any felony defined in Chapter 794, Florida Statutes, younqer than eiqhteen (18) years of aqe, by a public �ee throuqh the use or attempted use of power, riqhts, . or aosition of his or her aublic office or emalovment Item # 4 Attachment number 1 Page 21 of 22 (2) Conviction shall be defined as an adjudication of guilt by a court of competent jurisdiction; a plea of guilty or a nolo contendere; a jury verdict of guilty when adjudication of guilt is withheld and the accused is placed on probation; or a conviction by the Senate of an impeachable offense. (3) Court shall be defined as any state or federal court of competent jurisdiction which is exercising its jurisdiction to consider a proceeding involving the alleged commission of a specified offense. Prior to forfeiture, the board shall hold a hearing on which notice shall be given to the member whose benefits are being considered for forfeiture. Said member shall be afforded the right to have an attorney present. No formal rules of evidence shall apply, but the member shall be afforded a full opportunity to present his case against forfeiture. (4) Any member who has received benefits from the system after member's rights were forfeited shall be required to pay back to the fund the amount of the benefits received. The board may implement all legal action necessary to recover such funds. Sec. 2.453. n, iolifino�inn „f �„�+om Miscellaneous provisions. E�f:�T—TT: —T.E7:LTi�. — — I — IEd —T.■:RI:1 _ ' G�:�R:T: — � � Interest of inembers in svstem. All assets of the fund are held in trust, and at no time arior to the satisfaction of all liabilities under the svstem with resaect to income of the fund be used for or diverted to any purpose other than for their exclusive benefit. 17 an under code section a alan meetina the �n of svstem. It is intended that the system will constitute a plan under the applicable provisions of the code for a qualified 401(a) and a qovernmental plan under code section 414(d), as r amended. Any modification or amendment of the system may � necessary or appropriate, to qualify or maintain the system as uirements of the aaalicable arovisions of the code as now in as now in errect or nerearter amenaea or aao uiations issu � Prohibited Transactions. Effective as of January 1, 1989, a board may not enqaqe in a transaction prohibited by Code Section 503(b). � alified militarv service are aoverned bv Code Section 414(ul and the Uniformed extent that the definition of "credited service" sets forth contribution requirements that Item # 4 Attachment number 1 Page 22 of 22 are more favorable to the member than the minimum compliance requirements, the more favorable provisions shall apply. � t consent is not e � Complianc m will continue to e aian or tne �oae. an orai. e comp�v witn � reas r runain ic, or telephonic form in �oard. However, where It is intended that the 1 Accordinalv. unless administered in accordance with the requirements of such chapter. Sec. 2.454. Domestic relations orders; Exemption from execution, non- assignability. � Domestic relations orders. � Prior to the entry of any domestic relations order which affects or purports to affect the system's responsibility in connection with the payment of benefits of a retiree, the member or retiree shall submit the proposed order to the board for review to determine whether the system may leqally honor the order. � If a domestic relations order is not submitted to the board for review prior not leaa e svstem exaends administrative or leaal fees in be required to reimburse the system for its expenses in connection with the order. � Exemption from execution, non-assiqnabilitv. Except as otherwise provided by law, the pensions, annuities, or any other benefits accrued or accruing to any person under the provisions of this ordinance and the accumulated contributions and the cash securities in the fund created under this ordinance are hereby exempted from any state, county or municipal tax and shall not be subject to execution, attachment, garnishment or any legal process whatsoever and shall be unassignable. Sec. 2.455. Beneficiaries. (1) Each member or retiree may, on a form provided for that purpose, signed and filed with the board, designate a beneficiary (or beneficiaries) to receive the benefit, if any, which may be payable in the event of his death. Each designation may be revoked or changed by such member or retiree by signing and filing with the board a new designation-of-beneficiary form. Upon such change, the rights of all previously designated beneficiaries to receive any benefits under the system shall cease. (2) If a deceased member or retiree failed to name a beneficiary in the manner prescribed in subsection (1), or if the beneficiary (or beneficiaries) named by a deceased member or retiree predeceased the member or retiree, the death benefit, if any, which may be payable under the system with respect to such deceased member or retiree, shall be paid to the estate of the member or retiree. Item # 4 Work Session Council Chambers - City Hall Meeting Date:4/18/2011 SUBJECT / RECOMMENDATION: Declare the list of vehicles and equipment surplus to the needs of the City and authorize disposal through sale to the highest bidder at the Tampa Machinery Auction, Tampa, Florida, and authorize the appropriate officials to execute same. (consent) SUMMARY: All vehicles and equipment have been replaced as necessary and are no longer required. Seven units have been identified as no longer required due to budget reductions and will not be replaced. Tampa Machinery Auction is the Tampa Bay Purchasing Cooperative Auctioneer of Record. 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(consent) SUMMARY: On Apri13, 2007, claimant lifted bags of leaves and felt upper back pain. He has been treated conservatively and was placed at maximum medical improvement on May 30, 2008 with a 4% impairment rating. He has continued to treat on a regular basis. He has agreed to settle his claim in its entirety for $30,000.00 including a general release. The City's Risk Management Division and City's outside counsel Mark E. Hungate and Settlement Committee recommend this settlement. Funding for the payment of this settlement is available in the budget for claims expense in the Central Insurance Fund. Type: Operating Expenditure Current Year Budget?: Yes Budget Adjustment Comments: Current Year Cost: Not to Exceed: For Fiscal Year: Appropriation Code 590-07000-545800-519-000. $30,000 $30,000 10/O1/10 to 09/30/11 Amount $30,000 Budget Adjustment: Annual Operating Cost: Total Cost: Appropriation Comment inclusive of a general release. � $30,000 $30,000 Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 6 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Authorize a dollar amount not to exceed $1,000,000 in funding to the United States Army Corps of Engineers (USCOE) for Clearwater Pass Maintenance Dredging from General Fund reserves, and establish capital project 315-93414, Clearwater Pass Maintenance Dredging. (consent) SUMMARY: The local channels approaching Clearwater Pass are in need of dredging. Clearwater Pass to the Municipal Marina Harbor requires immediate attention. It is difficult for boaters to navigate the channel, especially charter operators who lose time and money having to use the Intracoastal Waterway channel, which is a longer distance requiring more fuel and time to get customers out to the Gulf. As a result of the 2009 survey, the Coast Guard allowed the channel markers to be moved to the deeper side of the channel at Clearwater Point as a temporary fix until dredging could be done to correct the problem. The channel is federally marked and, as part of the Gulf Inland Waterway District, a joint responsibility of the U.S. Army Corps of Engineers (Corps) and local municipalities to dredge. The only funds available for the project are congressional earmarks, which are currently banned by congressional members. The City, with the support of the Corps, obtained a permit from the Department of Environmental Protection for the Clearwater Pass Maintenance Dredging Project that will expire in January 2012. Approximately 70,000 cubic yards (CY) of dredged material would be placed to the north of the pass in the near shore, adjacent to the beach. An initial cost estimate with a hydraulic dredge was about $2.5 million. Using the Currituck, a Corps vessel self-contained dredge that will be in the area in September, the project would cost approximately $754,960 for an estimated 70,000 cubic yards of material. They are asking us to commit up to $1,000,000 to the project so there is sufficient funding to cover contingencies and not have to stop work and go back to the Corps for an amendment to the project to commit additional funds if the estimated cost is exceeded. Estimate to use the Currituck: Use of the Currituck charges are $22,320 per day for dredging or mobilization work and it dredges 2,000 to 3,000 cubic yards per day of sand. Mobilization/Demobilization (4 days) _ $89,280 (70,000 CY at 2,000 to 3,000 CY/Day) 24 days at $22,320/Day =$535,680 Turbidity Monitoring = $50,000 Endangered Species Monitoring = $20,000 In-house Labor = $60,000 Grand Tota1= $754,960 The Corps will do the dredge project when they complete the Longboat Pass project in September. A mid-year budget amendment will establish capital project 315-93414, Clearwater Pass Maintenance Dredging with the allocation of $1,000,000 from General Fund reserves. After adjusting for this amendment General Fund reserves will be approximately $18.8 million, or 16.9% of the General Fund budget, exceeding the 8.5% reserve policy by approximately $9.3 million. Type: Capital expenditure Current Year Budget?: No Budget Adjustment Comments: Budget Adjustment: Yes Mid-year budget amendment to establish capital project 315-93414 from General Fund reserves. Cover Memo Item # 7 Current Year Cost: Not to Exceed: For Fiscal Year: Appropriation Code 315-93414-563800-539-00- 0000 Bid Required?: Other Bid / Contract: $1,000,000 $1,000,000 2010 to 2011 I� Amount $1,000,000 Annual Operating Cost: Total Cost: Appropriation Comment See summary section Bid Number: Bid Exceptions: Review Approval: 1) Clerk 2) Assistant City Manager ED 3) City Manager 4) Clerk $1,000,000 None Cover Memo Item # 7 �rra ATTENTIpN QF Attachment number 1 Page 1 of 1 �,��LRSfl�R�i�� OFFit��; J�L � fi 2Q1a DEPARTMENT aF 7H� ARMY ��*s �^ �"' "T�� JAC3t50NYILLE flISTRIC7 C�RPS aF £NGIN�ERS P.4. B�?C R970 JACICS�NVILLE, FLpRidA3�232-0U1S Pragrams and Pr�ject Management Di�rision �� Coastal, Navigatian and Antilles Branch City of Clearwater At#n: Mr. Wiiliam D. Morris, Directar Clearwater Municipal Marina 25 Causeway Baule�ard, Clearwater, F�orida 337d7 Dear Mr. Morris: This leti�r is in respanse to your letter dated I G July �� 1 d concerning shoaling af Clearwater Pass. Clearwater Pass is a law cammercial us�, shallow depth Federal channel. Due to national budget prioriiies #his channel does nat qu�lify far funding in the President's budget. In arder to have Clearwater Pass dredged i�y the Arnry Cvrps af Engineers Congress wvuld need ta earmar% funds for the project. It is the respansihiiity of lacal stakehalders ta contact their re�aresenEati�es to gursue these funds. At this time, it is estimated that Clearwater Pass couid be designed, pernutted, and dredged f�r apprvximately $2,500,�0� assuming that tbe material within ihe channel would be suited fvr nea�'-shore or bea�h placement. If you have any further questians please contact the Praject Manager, JaGkie Keiser at 9U4-232-3915. Sincerely, -�% �� Jerry W. Scarborough, P.E. Chief, Caastal, Na�igation and Antilies Branch Item # 7 ��a� F;ti�� '�� Fi � d � �� -;�- � �� . t� �. .'.. Jeb Bush Governor Department of Environmental Protection Marjory Stoneman Douglas Building 3900 Commonwealth Boulevard Tallahassee. Florida 32399-3000 Attachment number 2 Page 1 of 7 David B. Struhs Secretary CONSOLIDATED JOINT COASTAL PERMIT AND INTENT TO GRANT SOVEREIGN SUBMERGED LANDS AUTHORIZATION PERMITTEE/AUTHORIZED ENTITY: Permit/Authorization No.: 0184778-001-JC U. S. Army Corps of Engineers Date of Issue: January 15, 2002 c/o Mr. Richard E. Bonner, P.E. Expiration Date/ Jacksonville District Construction Phase: January 15, 2012 Post Office Box 4970 County: Pinellas Jacksonville, Florida 32232-0019 Project: Clearwater Pass Maintenance Dredging Proj ect This permit is issued under the authority of Chapter 161 and Part IV of Chapter 373, Florida Statutes (F.S.), and Title 62 and 40, Florida Administrative Code (F.A.C.). Pursuant to Operating Agreements executed between the Department and the water management districts, as referenced in Chapter 62-113, F.A.C., the Department is responsible for reviewing and taking final agency action on this activity. ACTIVITY DESCRIPTION: The project is to maintenance dredge Clearwater Pass to a required depth of —10 feet NGVD below MLW in the entrance channel (up to the Clearwater Bridge. Sta. 28+00), and to —8 feet NGVD below MLW from the bridge to the junction with the GIWW and into the harbor. The allowable over dredge depth is 2 feet. The estimated total acreage of dredging is 10 acres. Approximately 30,000 cubic yards of dredged material will be placed to the north of the pass (Disposal Site "G" as depicted on the attached drawing) in the nearshore, adjacent to the beach. The dredged material will be placed between —8 feet NGVD below MLW and —12 feet NGVD below MLW. ACTIVITY LOCATION: Located at Clearwater Pass, Pinellas County, Clearwater Sound and the Gulf of Mexico, Class III Waters, within the Pinellas Co. Aquatic Preserve - Outstanding Florida Waters. This permit constitutes a finding of consistency with Florida's Coastal Zone Management Program, as required by Section 307 of the Coastal Zone Management Act. This permit also constitutes certification of compliance with state water quality standards pursuant to Section 401 of the Clean Water Act, 33 U.S.C. 1341. In addition, the Department has determined, pursuant to Section 380.0651(3)(e), F.S., that the facility is located so that it will not adversely impact Item # 7 Attachment number 2 Page 2 of 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 2 Outstanding Florida Waters or Class II waters, and will not contribute to boat traffic in a manner that will adversely impact the manatee. This activity also requires a proprietary authorization, as the activity is located on sovereign submerged lands owned by the Board of Trustees of the Internal Improvement Trust Fund, pursuant to Article X, Section 11 of the Florida Constitution, and Sections 253.002 and 253.77, F.S. The activity is not exempt from the need to obtain a proprietary authorization. The Department has the responsibility to review and take final action on this request for proprietary authorization in accordance with Section 18-21.0051, F.A.C., and the Operating Agreements executed between the Department and the water management districts, as referenced in Chapter 62-113, F.A.C. In addition to the above, this proprietary authorization has been reviewed in accordance with Chapter 253 and Chapter 258, F.S., Chapter 18-20, Chapter 18-21, Section 62- 343.075, F.A.C., and the policies of the Board of Trustees. As staff to the Board of Trustees, the Department has reviewed the dredging activity described above, and has determined that the activity requires a public easement (Instrument No. 30706, BOT File No. 520224623) for the use of sovereign submerged lands, pursuant to Chapter 253.77, F.S. The final documents required to execute the Public Easement have been sent to the Division of State Lands. The Department intends to issue the Public Easement, upon satisfactory execution of those documents. You may not begin construction of this activity on state- owned, sovereign submerged lands until the Public Easement has been executed to the satisfaction of the Department. The Department has also determined that the near shore sand disposal (filling) activity qualifies for a letter of consent to use sovereign, submerged lands, as long as the work performed is located within the boundaries as described herein and is consistent with the terms and conditions herein. Therefore, consent to perform the filling activity on the specified sovereign submerged lands is hereby granted for the near shore fill area, pursuant to Chapter 253.77, F.S. The above named permittee is hereby authorized to construct the work shown on the application and approved drawing(s), plans, and other documents attached hereto or on file with the Department and made a part hereo£ This permit and authorization to use sovereign submerged lands is subject to the limits, conditions, and locations of work shown in the attached drawings, and is also subject to the attached General and Specific Conditions, which are a binding part of this permit and authorization. You are advised to read and understand these drawings and conditions prior to commencing the authorized activities, and to ensure the work is conducted in conformance with all the terms, conditions, and drawings. If you are utilizing a contractor, the contractor also should read and understand these drawings and conditions prior to commencing the authorized activities. Failure to comply with all drawings and conditions shall constitute grounds for revocation of the permit and appropriate enforcement action. Item # 7 Attachment number 2 Page 3 of 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 3 GENERAL CONDITIONS: 1. All activities approved shall be implemented as set forth in the drawings incorporated by reference and in compliance with the conditions and requirements of this document. The Corps shall notify the Department in writing of any anticipated significant deviation from this authorization prior to implementation so that the Department can determine whether a modification is required. If the Department determines that a deviation is significant, then the Corps or the local sponsor, as appropriate, shall apply for and obtain the modification prior to its implementation. 2. If, for any reason, the Corps does not comply with any condition or limitation specified herein, the Corps shall immediately provide the Department with a written report containing the following information: a description of and cause of noncompliance; and the period of noncompliance, including dates and times; or, if not corrected, the anticipated time the noncompliance is expected to continue, and steps being taken to reduce, eliminate, and prevent recurrence of the noncompliance. Compliance with the provisions of this condition shall not preclude the Department from taking any enforcement action allowed under state law to the extent that federal sovereign immunity has been waived under 33 U.S.C. 1323 and 1344(t). 3. The Corps shall obtain any applicable licenses or permits, which may be required by federal, state, local or special district laws and regulations. Nothing herein constitutes a waiver or approval of other Department permits or authorizations that may be required for other aspects of the total project. Projects shall not proceed until any other required permits or authorizations have been issued by the responsible agency. 4. Nothing herein conveys title to land or water, constitutes State recognition or acknowledgment of title, or constitutes authority for the use of sovereign land of Florida seaward of the mean high-water line, or, if established, the erosion control line, unless herein provided, and the necessary title, lease, easement, or other form of consent authorizing the proposed use has been obtained from the State. 5. Any delineation of the extent of a wetland or other surface water submitted as part of the application, including plans or other supporting documentation, shall not be considered specifically approved unless a specific condition of this authorization or a formal determination under section 373.421(2), F.S., provides otherwise. 6. Nothing herein conveys to the Corps or creates in the Corps any property right, or any interest in real property, nor does it authorize any entrance upon or activities on property which is not owned or controlled by the Corps or local sponsor, or convey any vested rights or any exclusive privileges. Item # 7 Attachment number 2 Page 4 of 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 4 7. This document or a copy thereof, complete with all conditions, attachments, modifications, and time extensions shall be kept at the work site on the authorized activity. The Corps shall require the contractor to review this document prior to commencement of the authorized activity. 8. The Corps specifically agrees to allow Department personnel with proper identification, at reasonable times and in compliance with Corps specified safety standards access to the premises where the authorized activity is located or conducted for the purpose of ascertaining compliance with the terms of this document and with the rules of the Department and to have access to and copy any records that must be kept; to inspect the facility, equipment, practices, or operations regulated or required; and to sample or monitor any substances or parameters at any location reasonably necessary to assure compliance. Reasonable time may depend on the nature of the concern being investigated. 9. At least forty-eight (48) hours prior to the commencement of authorized activity, the Corps shall submit to the Department a written notice of commencement of activities indicating the anticipated start date and the anticipated completion date. 10. If historic or archaeological artifacts are discovered at any time on the project site, the Corps shall immediately notify the State Historic Preservation Officer, and if a significant deviation is necessary, shall also notify the Department. 11. Within a reasonable time after completion of project construction or a periodic maintenance dredging event, the Corps shall submit to the Department a written statement of completion. This statement shall notify the Department that the work has been completed as authorized and shall include a description of the actual work completed. The Department shall be provided, if requested, a copy of any as-built drawings required of the contractor or survey performed by the Corps. SPECIFIC CONDITIONS: The terms, conditions, and provisions of the required Public Easement shall be met. Construction of this activity shall not commence on sovereign submerged lands, title to which is held by the Board of Trustees of the Internal Improvement Trust Fund, until all Public Easement documents have been executed to the satisfaction of the Department. 2. Prior to conducting the first dredging event, the Corps will provide two copies of final construction plans and specifications for all authorized activities. 3. Prior to each dredging event, the Corps will provide two copies of final construction plans and specifications for all authorized activities, which include the project specifications provided to the Department as part of the permit application. Item # 7 Attachment number 2 Page 5 of 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 5 4. From March 1 through October 31, all project lighting shall be limited to the immediate area of active construction only and shall be the minimal lighting necessary to comply with U.S. Coast Guard and/or OSHA requirements. Stationary lighting on the beach and all lighting on the dredge shall be minimized through reduction, shielding, lowering, and appropriate placement of lights to minimize illumination of the nesting beach and water (Figure 1). Lighting on offshore equipment shall be minimized through reduction, shielding lowering, and appropriate placement of lights to avoid excessive illumination of the water, while meeting all U.S. Coast Guard and OSHA requirements. 5. In the event a hopper dredge is utilized for sand excavation, all conditions in the NMFS Biological Opinion for hopper dredging along the S.E. U.S. Atlantic Coast (dated August 25, 1995) must be followed, and the Bureau of Protected Species shall be sent copies of the reports specified in Condition 6 of the Biological Opinion. 6. Upon locating a dead, injured, or sick endangered or threatened sea turtle specimen, initial notification must be made to the FWC at 1-888-404-FWCC. Care should be taken in handling sick or injured specimens to ensure effective treatment and care and in handling dead specimens to preserve biological materials in the best possible state for later analysis of cause of death. In conjunction with the care of sick or injured endangered or threatened species or preservation of biological materials from a dead animal, the finder has the responsibility to ensure that evidence intrinsic to the specimen is not unnecessarily disturbed. Water Quality Monitoring Required: Turbidity - Nephelometric Turbidity Units (NTUs) Dred�in� Location: Frequency: Twice daily at least four (4) hours apart during all dredging operations. Background: 500 meters from the suction head in the opposite direction of the prevailing current flow, clearly outside the influence of any turbid plume. Samples shall be collected from the surface and mid-depth. Compliance: No more than 150 meters downcurrent from the dredge site or at the edge of any seagrass beds (which ever is closer), in the densest portion of any visible turbidity plume. Samples shall be collected from the surface and mid-depth. Beach Disposal Site: Frequency: Twice daily at least four (4) hours apart during all dredging operations. Background: At a point approximately 150 meters offshore and 300 meters up-current from the point where discharge water is re-entering waters of the State (discharge point), Item # 7 Attachment number 2 Page 6 of 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 6 clearly outside of the influence of any turbid plume. Samples shall be collected at the surface and one meter above the bottom. Compliance: At a point approximately 150 meters offshore and no more than 150 meters downcurrent from the discharge point within the densest portion of any visible turbidity plume. Samples shall be collected from the surface and 1 meter above the bottom. The compliance locations given above shall be considered the limits of the temporary mixing zone for turbidity allowed during construction. During all maintenance dredging and disposal operations, turbidity levels shall not exceed these standards and mixing zone limits. If monitoring reveals turbidity levels at the compliance sites greater than 0 NTUs above the associated background turbidity levels, construction activities shall cease immediately and not resume until corrective measures have been taken and turbidity has returned to acceptable levels. The following measures shall be taken by the permittee whenever turbidity levels at the limit of the mixing zone exceed the standards described in the Monitoring Required section, pursuant to Rule 62-302, F.A.C.: a. Immediately cease all work contributing to the water quality violation. b. Modify the work procedures that were responsible for the violation. Notify the Office of Beaches and Coastal Systems at (850) 487-4471 and the DEP Southwest District Office at (813) 744-6100 within 24 hrs. of the time the violation is first detected. Copies of all reports (Turbidity Monitoring Test Report, Section 01131, Appendix No. A, Plans and Specifications) shall be submitted to the Office of Beaches and Coastal Systems in Tallahassee on a weekly basis within seven days of collection. The data shall be submitted under a cover letter containing the following information: (1) permit number; (2) a statement describing the methods used in collection, handling, storage and analysis of the samples; (3) a map indicating the sampling locations; and (4) a statement by the individual responsible for implementation of the sampling program concerning the authenticity, precision, limits of detection and accuracy of the data. Item # 7 Permittee: U.S. Army Corps. Of Engineers Permit No.: 0184778-001-JC Page 7 Executed in Tallahassee, Florida. _. . � . � .; . '. , . s... .! � 6 s � M r � �✓ iV��-�tin �, �eeii�g, A�t�i�i�i ic� r • �, _�—_ �T.+�►�il'��'I�f�iZ�l►'�I��Y�1 Attachment number 2 Page 7 of 7 �IL�U, on thi� d�te, p�.rrsu�nt t� �eeti�� .�2, �lcsrid� �t�ti�t��, �ith t�Z� ��si�nat�d ��p��.ment Clerk, recei�t af �vhic� is k�er�by �ckan��v��d��d. � �� T�eput�r �Cl�rl� I��tie Prepared by Michael C. Corrigan. 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'Q � ..�..�.mm rcc+i��0]x-.--.. i - � v� °° � Attachment number 4 Page 1 of 6 MEMORANDUM OF AGREEMENT BETWEEN THE DEPARTMENT OF THE ARMY AND THE CITY OF CLEARWATER, FLORIDA FOR ACCEPTANCE AND RETURN OF CONTRIBUTED FUNDS FOR THE MAINTENANCE OF THE NAVIGATION FEATURE OF THE LITTLE PASS, CLEARWATER BAY, FLORIDA PROJECT This MEMORANDUM OF AGREEMENT (hereinafter referred to as the "MOA"), entered into this day of , 2011, by and between the DEPARTMENT OF THE ARMY (hereinafter referred to as the "Government"), represented by the Assistant Secretary of the Army (Civil Works) and the City of Clearwater, Florida (hereinafter the "Contributor"), represented by the Mayor. WITNESSETH THAT: WHEREAS, the Little Pass, Clearwater Bay, Florida Project (hereinafter referred to as the "Project") was authorized by Section 107 of the River and Harbor Act of 1960 (Public Law 86-645); and WHEREAS, the Water Resources Development Act of 1986 (Public Law 99-662) specifies the cost-sharing requirements applicable to the Project; and WHEREAS, the Contributor considers it to be in its own interest to expedite the maintenance dredging of the channel down to the authorized depths and placing the material on Clearwater Beach, by voluntarily contributing funds (hereinafter referred to as Contributed funds) to be used by the Government for that purpose; and WHEREAS, the Government is authorized pursuant to 42 U.S.C. Section 1962d-Sc (Section 40 of Public Law 93-251), to accept and expend cash contributions paid in annual installments during project construction; NOW, THEREORE, the Government and Contributor agree as follows: 1. Subject to any necessary appropriation, the Contributor shall contribute to the Government the following sums, in cash: up to $1,000,000. 2. The contributions specified in paragraph 1 above shall be made as follows: provide the Government with the full amount of the required funds by delivering a check payable to "FAO, USAED, Jacksonville" to the District Engineer. 3. In the event that the Contributor contributes more or less than the amount listed in paragraph 1 above, or makes its contributions earlier or later than the dates listed in paragraph 1 above, this MOA shall apply to whatever funds are contributed by the Item # 7 Attachment number 4 Page 2 of 6 Contributor to the Government pursuant to this MOA; however, the Government shall not obligate any contributed funds before they are received and available. 4. The Government shall use all Contributed funds for maintenance of the Project, except with regard to excess Contributed funds which are addressed in paragraph 7 of this MOA. The Contributor shall bear all additional costs of the work for which funds are accepted including any additional environmental compliance costs. The Government shall provide the Contributor with quarterly accountings of its expenditures of Contributed funds for maintenance. The first such accounting shall be provided within 30 days after the final day of the first complete Government fiscal year quarter following receipt of the Contributed funds, and subsequent accounting shall be provided within 30 days after the final day of each succeeding quarter until the Contributed finds are completely expended or the Government concludes maintenance on the Project. 6. Unless directed in law, the Government shall not reimburse the Contributor for contributed funds expended by the Government. 7. The Government shall not credit the Contributor for the contributed funds as to reduce the cash contribution that otherwise would be required of the Contributor pursuant to any project Cooperation Agreement entered into by the Government and Contributor (or a legal entity empowered to act on behalf of the Contributor) governing the construction of all or part of the Project. The Government, subject to the availability of funds and subject to the approval by the Secretary of the Army, shall return to the Contributor contributed funds not expended by the Government. 9. Nothing herein shall constitute, or be deemed to constitute, an obligation of future appropriations by the United States. 10. Nothing herein shall constitute, or be deemed to constitute, an assurance or promise of the Government to take any action whatsoever with respect to the project, including but not limited to the following actions: entering into a Project Cooperation Agreement with the Contributor; constructing the project; including the Project in the Government's budget; or completing the maintenance of the project. 11. Before any party to this MOA may bring suit in any court concerning an issue relating to this MOA, such party must first seek in good faith to resolve the issue through negotiation or other forms of nonbinding alternative dispute resolution mutually acceptable to the parties. 12. The Contributor shall hold and save the Government free from all damages arising from the design, construction, operation, maintenance, repair, replacement, and Item # 7 Attachment number 4 Page 3 of 6 rehabilitation of the project and any Project-related betterments, except for damages due to the fault or negligence of the Government or its contractors. 13. Federal and State laws. In the exercise of their respective rights and obligations under this MOA, the Contributor and the Government agree to comply with all applicable Federal and State laws and regulations, including, but not limited to, Section 601 of the Civil Rights Act of 1964, Public Law 88-352 (42 U.S.C. 2000d), and Department of Defense Directive 5500.11 issued pursuant thereto, as well as Army Regulations 600-7, entitled "Nondiscrimination on the Basis of Handicap in Programs and Activities Assisted or Conducted by the Department of the Army." 14. Relationship of Parties. In the exercise of their respective rights and obligation under this MOA, the Government and the Contributor each act in an independent capacity, and neither is to be considered the officer, agent, or employee of the other. 15. Officials Not to Benefit. No member of or delegate to the Congress, nor any resident commissioner, shall be admitted to any share or part of this MOA, or to any benefit that may arise therefrom. 16. Notices. a. Any notice, request, demand, or other communication required or permitted to be given under this MOA shall be deemed to have been duly given if in writing and either delivered personally or by telegram or mailed by first-call, registered, or certified mail, as follows: If to the Contributor: City Manager City of Clearwater PO Box 1384 Clearwater, FL 33517 If to the Government: District Engineer US Army Corps of Engineers Jacksonville District 701 San Marco Blvd Jacksonville, FL 32207 b. A party may change the address to which such communications are to be directed by giving written notice to the other party in the manner provided by this paragraph. Item # 7 Attachment number 4 Page 4 of 6 c. Any notice, request, demand, or other communication made pursuant to this paragraph shall be deemed to have been received by the addressee at the earlier of such time as it is actually received or seven days after it is mailed. 17. Confidentiality. To the extent permitted by the laws governing each party, the parties agree to maintain the confidentiality of exchanged information when requested to do so by the providing party. IN WITNESS WHEREOF, the parties have executed this MOA as of the day, month, and year first above written. THE DEPARTMENT OF THE ARMY BY: JoEllen Darcy Assistant Secretary of the Army (Civil Works) Countersigned: : Frank V. Hibbard Mayor Approved as to form: Attest: Camilo Soto Assistant City Attorney CITY OF CLEARWATER, FLORIDA William B. Horne, II City Manager Rosemarie Call City Clerk Item # 7 Attachment number 4 Page 5 of 6 CERTIFICATE OF AUTHORITY I, Pamela K. Akin, do hereby certify that I am the principal legal officer of the City of Clearwater, Florida, that the City of Clearwater, Florida is a legally constituted public body with full authority and legal capability to perform the terms of the Agreement between the Department of the Army and the City of Clearwater, Florida in connection with the Little Pass, Clearwater Bay, Florida Project, and to pay damages in accordance with the terms of this Agreement, if necessary, in the event of the failure to perform, as required by Section 221 of Public Law 91-611 (42 U.S.C. Section 1962d-Sb), and that the persons who have executed this Agreement on behalf of the City of Clearwater, Florida have acted within their statutory authority. IN WITNESS WHEREOF, I have made and executed this certification this day of , 2011. Pamela K. Akin City Attorney Item # 7 Attachment number 4 Page 6 of 6 CERTIFICAITON REGARDING LOBBYING The undersigned certifies, to the best of his knowledge and belief that: (1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. (2) If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions. (3) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly. This certification is a material representation of fact upon which reliance was placed then this transaction was made or entered into. Submission of this certification I a prerequisite or making or entering into this transaction imposed by Section 1352, Title 31, U.S. Code. Any person who fails to file the required certifications hall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. Frank V. Hibbard Mayor DATE: Item # 7 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Approve a 20-year lease agreement with Clearwater Golf Club, LLC (CGC) from May 1, 2011 to Apri130, 2031 to maintain and manage the operations of the Clearwater Country Club (CCC) located at 525 Betty Lane North and authorize the appropriate officials to execute same. (consent) SUMMARY: On September 9, 2010, the City Council approved a Lease Termination and Indemnity Agreement between the Clearwater Country Club Management, Inc. (CCCM) and the City to operate the CCC. In addition, approval was given to CGC to provide interim supervision and management for CCC until Apri130, 2011. During this interim period, CGC has been responsible for paying all expenses, collecting all revenues to be applied toward those expenses and covering any loss if that should occur. CGC has proven to be efficient and professional during this interim period and staff is recommending that the City enter into a 20-year agreement with CGC to manage CCC. A 20-year agreement is being recommended so that the many needed capital improvements to the course can be made by CGC without any additional cost to the citizens of Clearwater. This will allow enough time needed to amortize the initial proposed capital investment of $1,150,000. Key components of this agreement include the following: 1. Provide much needed renovation to the golf course including irrigation systems, bunkers and greens, drainage systems, driving range, parking lot, landscaping, clubhouse, bridges, cart path, maintenance building, and course restrooms and upgrade course maintenance equipment; over the first four years of the contract at an estimated cost of $1,150,000. 2. Current memberships that were paid to the prior operator will be honored. 3. Greens fee players will be encouraged and welcome to use the course under same rules as users with club memberships. 4. CGC will pay an annual rental fee of 3% of gross revenues. Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 8 Attachment number 1 Page 1 of 15 LEASE AGREEMENT THIS LEASE, made and entered into this day of , 2011, by and between the CITY OF CLEARWATER, a municipal corporation of the State of Florida, hereinafter called the "City", whose address is Attn: Parks and Recreation Director, Post Office Box 4748, Clearwater, Florida 33758-4748, and THE CLEARWATER GOLF CLUB, LLC., a Florida limited liability corporation, hereinafter called the "Club", whose address is 525 Betty Lane North, Clearwater, Florida 33755. WHEREAS, the City owns the golf course located at 525 Betty Lane North, Clearwater, known as the Clearwater Country Club ("Leased Premises"); and WHEREAS, the City desires to lease out the operation and maintenance of the course to a third party for the recreational enjoyment and benefit of Clearwater citizens and the general public; and WHEREAS, Clearwater Golf Club, L.L.C. is in the business of operating golf courses and has demonstrated success in doing so. NOW THEREFORE, in consideration of the foregoing and the mutual covenants contained hereinafter, the parties hereby agree as follows: RECITALS, GRANT OF LEASE TERM DESCRIPTION 1. The foregoing recitals are true and correct and are incorporated in and form a part of this Agreement. That for and in consideration of the covenants to be kept and maintained by the Club and the mutual benefit to the parties, the City does hereby lease and let unto the Club, its successors and assigns, subject to the terms and conditions hereinafter set forth, that certain real property located in the City of Clearwater, Florida, more particularly described in Exhibit "A" ("Golf Course Parcel") and Exhibit "B" (Clubhouse Parcel") attached hereto and incorporated hereby by reference. The term of this lease shall be for a period of twenty (20) years, commencing May 1, 2011 and ending April 30, 2031, unless sooner terminated by the provisions hereof. LEASE/SUB-LEASE NOT ASSIGNABLE WITHOUT CONSENT 2. It is expressly agreed between the parties that this lease shall not be assignable to any other person, firm or corporation without the express written consent of the City, which consent may be granted or denied in the sole discretion of the City. Item # 8 Attachment number 1 Page 2 of 15 It is expressly agreed between the parties that any sub-lease of the building or property be approved by the City, which consent may be granted or denied in the sole discretion of the City. USE AS PUBLIC GOLF COURSE 3. It is understood between the parties that the real property, which is the subject of this lease, will not be used in any manner other than as a public golf course, banquet and restaurant facility. CLUB COVENANTS TO KEEP AND MAINTAIN A GOLF COURSE 4. The Club covenants that it will keep and maintain upon the real property an 18 hole golf course and clubhouse, together with incidental improvements and will use, occupy and make available, as herein contemplated, such premises as a golf course and related facilities for pleasure, recreation and other purposes consistent with such golf course operation. During the term of the within lease and any extensions thereof, such golf course shall be operated and the facilities shall be open for usage during the normal hours of operation of the same or similar facilities in the area; provided, however, that at reasonable times portions of such course may be closed for necessary repair and/or reconstruction and/or maintenance. CAPITAL IMPROVEMENTS 5. As a condition precedent to the continuation of this lease, and the right of the Club to remain in occupation of the Leased Premises, the Club shall construct the following upgrades to the course, clubhouse and support facilities during the term of this lease in accordance to the schedule as noted: a) During the first year of this lease the Club, at its sole expense will: 1) Renovate the irrigation systems, pumps, motors, OSMAC to bring it up to first class golf course standards. Approximate value of $100,000. 2) Renovate all bunkers and greens to improve drainage. Approximate value of $50,000. 3) Renovate the driving range to include new landscaping, sod and artificial turf. Approximate value of $50,000. 4) Renovate parking lot to include new landscaping and resurfacing. Approximate value of $50,000. b) During the second year of this lease the Club, at its sole expense will: 2 Item # 8 Attachment number 1 Page 3 of 15 1) Renovate Clubhouse including dining and public areas. Approximate value of $175,000. 2) Renovate and upgrade mechanical system for all buildings. Approximate value of $160,000. c) During the third year of this lease the Club, at its sole expense will: 1) Replace two pedestrian bridges. Approximate value of $75,000. 2) Replace and renovate cart paths. Approximate value of $75,000. 3) Construct new maintenance building of 5,000 sq. ft. Approximate value of $175,000. d) During the fourth year of this lease the Club, at its sole expense will: 1) Renovate or replace restrooms on course. Approximate value of $40, 000. 2) Upgrade course maintenance equipment. Approximate value of $200, 000. All such renovations and construction shall be made in accordance with plans submitted to and approved by the City. Said plans shall be submitted with reasonable time to allow for the City's review. Failure to complete the renovations as planned shall be a material breach of this Lease for which the City may immediately terminate the Lease and re-enter the property in accordance with Florida law. CURRENT MEMBERSHIPS 6. Any golf inemberships existing at the inception of this Lease shall be honored until such time as said membership naturally terminates by expiration or as otherwise provided for in accordance with the membership's original terms and conditions. AVAILABILITY OF GOLF TO THE PUBLIC 7. The Club, in its operation of the course shall, at all times, subject to reasonable rules and regulations common to other similar facilities in the area, make such course available to the public who are not paid members of the Club upon payment of reasonable green fees. The Club will, at all times, conduct its operation in such a manner as will be conducive to greens fee play and will undertake any and all reasonable acts to insure that the public is aware that such course is available for greens fee play and will make reasonable efforts to see that the prevailing atmosphere 3 Item # 8 Attachment number 1 Page 4 of 15 at the Club will be such that greens fee players will feel welcome to use the facility. The provisions of this paragraph shall be a material part of this lease. GREENS FEE PLAYERS RIGHTS AND OBLIGATIONS 8. The City recognizes the right of the Club to require greens fee players to comply with rules and regulations as prescribed for members. Failure of greens fee players to comply with established rules and regulations may, at the discretion of the Club management result in loss of playing privileges. Any complaints resulting from a loss of playing privileges or relating to play by greens fee players shall be referred to the City's Director of Parks and Recreation for appropriate review and action. CLUB FACILITIES AVAILABLE TO GREENS FEE PLAYERS 9. The Club agrees to make the Clubhouse food, drink and restroom/locker room facilities available to greens fee players on the day of play to the same degree that such facilities are available to Club members. Greens fee players will be charged for food and beverages on the same basis as members are charged and shall be treated as a member for the day of play during the hours that the appropriate facilities are open. Nothing in this provision shall give any non-member use of the Club facilities for social events or entitle any such person to the use of the available facilities after the course has been closed for play. The Club agrees to make Clubhouse and facilities described herein available to the City for City sponsored events, based upon availability. USE AND CARE OF PREMISES 10. The Club covenants and agrees that it will, at all times, keep, maintain and operate such course and the facilities thereon, or in any way connected therewith, in a good and prudent manner to the end that such course shall be kept in good, playable condition. The Club agrees to keep and maintain reasonable standards and condition of the course generally in substantially the same condition as similar facilities in accordance with accepted golf industry standards; that it will keep and maintain, in good repair, all permanent improvements, such as buildings, and water systems, including the making of necessary replacements and/or repairs even though the making of such repairs and improvements shall extend the life of such facility or facilities beyond the expressed date of this lease. Club and City Parks and Recreation Director shall meet as needed to review the scheduling and progress, and any other matters related to the capital improvement program set out herein, to be implemented by the Club. The City reserves the right, in its sole discretion, to make such capital improvements as it deems necessary or beneficial to preserve its asset or to serve its constituency, however, the City shall have no obligation whatsoever to do so. 4 Item # 8 Attachment number 1 Page 5 of 15 CITY EMPLOYEE RATES 11. At all times during the term of this lease, to promote wellness of current employees of the City of Clearwater, they shall be given a preferential daily green fee rate reduction of an amount equal to twenty-five percent (25%) of the established green fee then in force and effect and fifteen percent (15%) for food service in the Grill Room only. NO PERMANENT COURSE LAYOUT CHANGES WITHOUT WRITTEN CONSENT OF CITY 12. The Club covenants and agrees that no permanent change in the layout of the course shall be made except with the express written consent of the City, which the City may grant or withhold in its sole discretion. All duties of construction, repair, alteration or maintenance imposed by this lease are and shall be separate expenses of the Club and shall never directly or indirectly be chargeable to the City nor in any way be a mechanic's or materialmen's lien or charge upon any lands. In the instance that a mechanic's or materialmen's lien is placed on the Leased Premises in violation of this provision, the Club shall cause such lien to be discharged within thirty (30) days or the City may declare a material breach of the Lease, terminate the Lease, or seek other security (monetary or otherwise) from the Club to satisfy the lien. LEASE MAY BE RECORDED TO PROTECT CITY AGAINST LIENS 13. This instrument may be recorded in the public records of Pinellas County, Florida, and all persons, firms or corporations whomsoever are called upon to take due notice of these limitations and the superior rights of the City herein. NO PERMANENT STRUCTURES TO BE REMOVED 14. No permanent structure, once constructed, shall be removed from the premises or materially altered except with written consent of the City and all persons, firms or corporations are expressly called upon to take due notice of the requirements of this lease. CITY RESERVED RIGHT TO DRAINAGE, UTILITY LINES, ROADS, ETC. 15. The City, on its own behalf, and on behalf of other applicable governmental agencies, reserves at all times during the term of this Lease or any extension or renewal thereof the continuing right to utilize any portion of the leased premises for drainage, laying and maintaining utility lines or facilities, including roads, railroads, or other necessary rights of way, provided, nevertheless, the City shall use its best efforts to adopt such route or routes as will be reasonable and economically feasible to minimize interference with the purposes of this Lease. s Item # 8 Attachment number 1 Page 6 of 15 BANKRUPTCY OR DEFAULT, CITY HAS OPTION TO TERMINATE 16. Should the Club hereinafter be adjudged bankrupt or become insolvent or in any other way be financially unable to keep the covenants of this Lease, the City may at its option, terminate the lease, as though for breach of any other covenant, and re-enter and re-take the Leased Premises. CLUB WILL PERFORM ITS OBLIGATIONS 17. The Club, in the performance of the covenants contained in this lease, shall at all times do or perform such acts or actions as shall be reasonably required by the context of this lease to fully perform its obligations hereunder, and shall, conversely, refrain from doing or permitting to be done any acts or actions which would jeopardize either its performance or ability to perform the covenants contained herein or the payment of rentals contemplated by the parties. RENTAL 18. Commencing May 1, 2011, the Club shall pay annually to the City, as rental for the premises and the City agrees to accept three percent (3.00%) of the gross revenues plus applicable sales tax, and any other taxes applicable to the Club's occupancy, such as personal property taxes or ad valorem taxes. The term "Gross Revenues" as used in this Lease is defined as the total amount of actual gross revenues received by the Club, its assignees, subtenants, concessionaires or licensees (as applicable) for all merchandise sold or services performed in or from the Leased Premises, whether for cash or other consideration or on credit; excluding discounts or allowances made to customers for which no payment is received by the Club and the amount of any tax payable by reason of such sales or service under applicable tax law, which taxes are billed as a separate item by the Club to the purchaser. Gross Revenues shall include, but not be limited to: golf and social membership dues and initiation fees; green fees; cart fees; food, beverage, and merchandise sales; clubhouse rental; and any other revenues. Said rental payment shall be continued in the same amount unless modified in writing by the parties following extension negotiations. The said rental payments shall be paid to the City not later than thirty (30) days after the close of the Club's fiscal year, which payment shall be pro-rated as necessary in the first year. The disposition of remaining funds will be at the discretion of the Club. PROPERTY OWNERSHIP — PERSONAL AND REAL AND OPERATION AND MEMBERSHIP REQUIREMENTS 19. Facility and Personal Property Ownership. The City shall at all times retain ownership of the Facility, including but not limited to real estate, fixtures, furniture, all personal property existing on the Premises as inventoried at the inception of this 6 Item # 8 Attachment number 1 Page 7 of 15 Agreement as City Property ("City Property"), attached hereto as Exhibit "C", including any and all improvements made during the term of this Agreement. Club shall report to City any purchases of equipment which become City Property during the Lease Term expensed, costing in excess of One Thousand Dollars ($1,000.00) and which have a useful life in excess of one year. Such items shall be tagged as fixed assets in accordance with, and as required by Florida law. The City retains the right, at all times, and upon expiration of this Agreement, to inventory all assets of the facility upon reasonable notice. The Club shall notify the City of such purchases and as to any losses of City Property. The City Property shall remain the property of the City and shall be returned to the City when no longer needed for the operation of the Facility. Club to secure and provide golf carts and lawn maintenance equipment. The Parties hereto expressly agree that it is the sole responsibility of the Club to secure and provide a fleet of golf carts sufficient for operations and lawn equipment sufficient for the appropriate maintenance levels of the Golf Course. Facility Funding. The Facility shall be funded as follows. The Club shall pay all items of expense for the operation, maintenance, supervision and management of the facility. The City shall not be responsible for any contribution or expenses related to, or resulting from the operation of the golf course, related facilities or costs or expenses otherwise arising out of this Agreement. Other than as expressly provided for herein, in no instance shall the City incur expenses or provide a subsidy to the Club. In the case of operating losses, the Club shall pay for and absorb all losses. If in any instance, payment is demanded of the City or the City must make payment for operating expenses in order to preserve its Property, the City shall have the absolute right to recover such expenses from the Club, including all rights and remedies as provided by law. Fiscal Responsibility/Reporting. The Club agrees to maintain separate and independent records in accordance with generally accepted accounting principles, devoted exclusively to the operations in connection with its management of the Facility. Such records shall contain all entries reflecting business operations of the Club under this Agreement. The City is authorized and shall have the right to audit and inspect such records from time to time during the Term, upon reasonable notice to the Club and during the Club's normal business hours. Sales taxes, permits and licenses. The Club shall be responsible for the payment of all appropriate sales taxes to conduct activities on the Golf Course property. The Club shall be responsible for all permits and licenses necessary for conduct of the sales activities or any permission to conduct activities at the Facility, including health department or other regulatory agency approvals. Any violation of the licensing requirements, health requirements or any other requirements of any other regulatory or law enforcement agency shall be deemed sufficient cause to create a default hereunder, which default must be remedied within a reasonable time using all due diligence by the Club. In addition, Club shall pay to governmental agencies all applicable ad valorem taxes, usage fees, taxes of any kind or other charges or � Item # 8 Attachment number 1 Page 8 of 15 monetary impositions on the Golf Course Property and does hereby fully save and hold harmless and indemnify the City for the payment thereof. Agreement Monitoring. Each Party shall appoint a contract administrator to which all applicable reporting shall be made, and who shall monitor the party's compliance with the terms of this Agreement. The Contract Administrators are as follows. Nancy Oakley City of Clearwater 100 Myrtle Street Clearwater, Florida 33756 Mr. Greg McClimans 525 N. Betty Lane Clearwater, Florida 33755 Memberships/Facilities. The Club agrees to operate the Clubhouse and related facilities located on the properties described in Exhibit "B" as a private facility subject to the right of greens fee players to use the food, beverage, and rest room facilities during the day such players are using the course as further outlined hereinafter. The Club covenants that membership in the Club, either social or golfing, will be made available to the public. The Club, however, in accepting applications for membership and admitting a member will be subject to the following guidelines and restrictions: a) For golfing and social membership, priority on a waiting list shall be given to residents of the City who are applicants. If no City resident is on the waiting list for an available membership, the said membership may be offered to the general public. b) Membership shall be without discrimination based on race, religion, sex, age or national origin or other category or class of persons prohibited by law. c) The Club's By-Laws will conform to these membership requirements and such By-Laws shall be continued during the term of this lease. d) A violation of these covenants by the Club shall constitute a material default under the terms of this lease. INSURANCE, INDEMNIFICATION AND HOLD HARMLESS 20. The Club agrees to indemnify and hold the City and its employees harmless from and against any and all claims, demands, and causes of action or lawsuits of whatever kind or character arising directly or indirectly from this agreement or the performance hereof, or its occupancy of the Leased Premises. This indemnity clause includes, but is not limited to, claims, demands, and causes of action or lawsuits for damages or injuries to goods, wares, merchandise and property and for any bodily or personal injury or loss of life in, upon or about the property. This provision shall survive termination of this Agreement and shall not be limited by the amount of any insurance required to be obtained or maintained under this Agreement. a Item # 8 The City shall defense of any third hereunder. Attachment number 1 Page 9 of 15 have the right, at its option, to participate in the control of any party claim without relieving the club of any of its obligations The Club shall obtain at its own expense, and maintain during the term of this agreement, the insurance coverages set forth below: (1) Property Insurance - Real property including improvements or additions shall be insured. a. Form - All Risk Coverage - Coverage shall be no more restrictive than that afforded by the latest edition of Insurance Services Office forms CF0011, CF0013, CF0420, and CF1210. If available, sinkhole insurance is to be included. If the provisions of the Club's All Risk Coverage do not include sinkholes and the unavailability of such coverage is verified by the City's insurance consultants, the Club shall be deemed to be in compliance with this paragraph. b. Amount of Insurance - The amount of coverage shall be the full insurable value on a replacement cost basis. c. Flood Insurance - When building or structures are located within an identified special flood hazard area, flood insurance shall be provided for the total insurable value of such buildings or structures or the maximum of flood insurance coverage available under the National Flood Insurance Program, whichever is less. (2) Boiler and Machinery Insurance - If the buildings or structures include boiler(s), pressure vessel(s), or air conditioning/heating equipment, the Club shall maintain comprehensive insurance covering loss on the property included liability for damage to property of others. a. Repair and Replacement. b. Amount of Insurance -$1,000,000.00 per accident (3) Comprehensive General Liability - Coverage shall be afforded on a form no more restrictive that the latest edition of the Comprehensive General Liability policy filed by the Insurance Services Office and shall include: a. Minimum limits of $1,000,000.00 per occurrence combined single limits for bodily injury liability, personal injury, and property damage liability. b. Premises and Operation. 9 Item # 8 Attachment number 1 Page 10 of 15 b. Independent Contractors. c. Products or Completed Operations. d. Personal Injury Coverage with employees and contractual exclusions removed. e. Liquor Law Liability, if applicable. f. Golf carts or other golfing appurtenances not owned by the Club but brought onto the property by others. (4) Business Auto Policy - Coverage shall be afforded on a form no more restrictive than the latest edition of the Business Auto Policy filed by the Insurance Services Office and shall include: a. Minimum limits of $1,000,000.00 per occurrence combined single limits for bodily injury liability and property damage liability. b. Coverage on all vehicles (owned, hired, and non-owned). (5) Workers Compensation - Coverage shall apply for all employees for statutory limits in compliance with the applicable State and Federal laws. In addition, the policy shall include employer's liability with a limit of $500,000.00 for each accident. If the self-insured status of the Club is approved by the State of Florida, the City agrees to recognize and accept such status upon proof of such approval. (6). Personal Property — The City shall not insure or self-insure loss to personal property of the Club. The Club understands that it is solely responsible for such losses regardless of cause. Other Requirements. (1) The City shall be named as an additional insured on all insurance policies required under this agreement. (2) Copies of insurance certificates for all insurance required by the agreement, and copies of all insurance policies covering insurance required by this agreement, shall be furnished to the City Clerk of the City prior to the use of the property. (3) Not less than sixty (60) days notice of cancellation or restricted modifications of any insurance policy providing the coverage required by this agreement shall be required on all insurance policies. io Item # 8 Attachment number 1 Page 11 of 15 COMPLIANCE WITH EXISTING LAWS AND REGULATIONS 21. The Club agrees that in its use and occupancy of the leased property it will comply with all applicable laws, rules, regulations and ordinances of every governmental body or agency whose authority extends to the leased property or to any operations conducted upon the leased property, whether or not such laws, rules, regulations or ordinances are mentioned herein. ACCOUNTING, CLUB TO SUPPLY AUDIT BY C.P.A. 22. The Club agrees at all times to keep and maintain accurate records of all business transactions and sales made in and from the Leased premises and to allow City, at all times during reasonable business hours, through the City's duly authorized agent, attorney, or accountant, to inspect and make copies of all business records to insure stewardship of City property and in order to comply with law, specifically, Chapter 119, Florida Statutes. The Club agrees that in determining the cash rental payment to be paid hereunder, and for purposes of auditing and assurance of the proper stewardship of the City asset, it shall at least annually, in each year of the term of this lease, at its own cost, furnish to the City a complete audit of its operations, prepared by a Certified Public Accountant, together with such interim accounts as may from time to time be requested. Such annual statement shall be furnished within thirty (30) days after the end of the Club's fiscal year. The Club shall further submit to the Parks & Recreation Director an annual report of course operations. RIGHT OF ENTRY BY CITY 23. Agents of the City shall be afforded the right at all reasonable times to enter upon the leased property for the purpose of inspecting and/or preserving the leased property and the Club's other facilities. OBLIGATION TO PAY TAXES 24. The Club agrees to pay any federal, state or local taxes which may be levied on the property or any improvements or uses placed thereon, but it is agreed that the uses herein serve a public and municipal purpose and the parties do not waive any exemptions permitted by law. NO ENCUMBRANCE ON LEASED PROPERTY AND WRITTEN CONSENT OF CITY NECESSARY FOR ANY CHANGES TO PROPERTY 25. The Club shall not enter into any loan, mortgage or other agreement obligating any portion or all of the Leased Premises thereby creating debt or 11 Item # 8 Attachment number 1 Page 12 of 15 encumbrance on the Leased Property or related facilities. This covenant is a material condition to the City entering into this Lease. Club must get City approval which shall not be unreasonably withheld to remove, demolish, remodel or replace any building or other structure on the leased land or land owned by the Club. In no instance shall the Club remove City-owned personal or other property from the Leased Premises. CLUB'S RIGHT TO CURE ANY ALLEGED DEFAULT WITHIN 30 DAYS OF WRITTEN NOTICE 26. A default in the performance of a promise, covenant, or obligation shall constitute a breach of this lease; provided, however, that such default shall not constitute such breach as to terminate this lease until and after the Club fails to cure or to take reasonable measure to cure such default within thirty (30) days after written notice of default has been served upon the Club. This cure period may be extended should said cure require more than thirty (30) days, so long as the Club initiates the cure within the thirty (30) day cure period and pursues diligently to completion. The City may re-enter and take possession of the Leased Premises immediately if said Default is not cured within the time provided, and take any action deemed necessary, in the City's sole discretion, in order to preserve its assets, including the appointment of a third party operator TERMINATION 27. City may terminate this lease with thirty (30) days written notice to the Club if Club violates any provision of this lease or fails to cure any alleged default. City may also terminate this lease for any municipal purpose consistent with City Charter by giving one (1) year written notice to Club. HOLDOVER AFTER TERMINATION ON MONTH TO MONTH BASIS 28. If the Club, with the consent of the City, continues in possession of the leased property after expiration of the term of this lease, then the Club will be deemed to be holding the leased property on a month to month tenancy subject to all of the other provisions of this lease, but such tenancy by sufferance of the Club shall not be construed as a waiver of any right hereunder conferred upon the City. FAILURE TO ACT BY CITY NOT A WAIVER 29. Failure of the City to insist upon performance of any covenant hereunder shall not be deemed to be a waiver of the right to insist upon full performance at any subsequent time. 12 Item # 8 Attachment number 1 Page 13 of 15 AMENDMENTS MUST BE IN WRITING 30. Any additions or modifications to this lease shall be in writing and shall be executed by both parties and no oral agreement shall be effective to change or modify the terms of this lease. RADON GAS 31. In accordance with the provisions of Section 404.056(5), Florida Statutes (1989), as amended, the Club is hereby informed as follows: RADON GAS: Radon is a naturally occurring radioactive gas that, when it has accumulated in a building in sufficient quantities, may present health risks to persons who are exposed to it over time. Levels of radon that exceed federal and state guidelines have been found in buildings in Florida. Additional information regarding radon and radon testing may be obtained from you County public health unit. DAMAGE OR DESTRUCTION OF PREMISES 32. In the event of partial or total destruction of the Leased Premises, the City may, at its option, make such repair as necessary within ninety (90) days (or longer should said repair require a longer timeframe, so long as said repair is initiated within ninety (90) days and diligently pursued to completion), in which case the Lease shall remain in full force and effect and the Club shall be entitled to a proportionate reduction in rent while the repairs are being made. If the City does not elect to make repairs, the Lease may be terminated by either party. CONDEMNATION 33. If the whole or any part of the Leased Premises shall be taken by any lawful authority under the power of eminent domain, then this Lease shall thereupon terminate and the Club shall be liable for rent only up to the date of such taking. NOTICES 34. All notices provided for herein shall be deemed to have been duly given if and when deposited in the United States Mail, properly stamped and addressed to the respective party to be notified, as set out above, or when hand delivered or delivered as evidenced by receipt by overnight courier. HAZARDOUS MATERIALS 35. The Club represents to the City that to the best of its knowledge at the commencement of this Lease, the Golf Course Property is in compliance with all federal, state and local laws, regulations and standards relating to the use, occupancy, production, storage, sale, disposal or transportation of any hazardous materials, 13 Item # 8 Attachment number 1 Page 14 of 15 including oil petroleum products or their derivatives, solvents, PCB's, explosive substances, asbestos, radioactive materials or waste and any other toxic, ignitable, reactive corrosive, contaminating or polluting materialism ("Hazardous Substances"), which are now subject to any governmental regulations. The Club shall promptly give the City written notice of any investigation, claim, demand, lawsuit or action by any governmental or regulatory agency or private party involving the Golf Course Property and any hazardous substances or environmental law of which the Club has actual knowledge. If the Club learns, or is notified by any governmental or regulatory authority that any removal or other remediation of any hazardous substance affecting the Golf Course Property is necessary, the Club shall promptly take all necessary remedial actions in accordance with applicable environmental laws. The Club shall remain responsible for all liabilities, damages, claims, penalties, fines, settlements, cause of actions, cost or expense, including reasonable attorney's fees, environmental consultant fees and laboratory fees and costs and expenses of investigating assigned to it under Florida Statutes, Federal Statutes or administrative regulations, or local law resulting from or attributable to: a. The presence, disposal, release or threatened release of any hazardous substance that is on, from or effecting the Golf Course Property, including the soil, water, vegetation, buildings, personal property, persons, animals, or otherwise; or b. Any personal injury, including wrongful death, or property damage, real or personal arising out of or relating to the hazardous substance; or c. Any lawsuits or administrative action brought or threatened, settlement breached or governmental order relating to the hazardous substance; or d. Any violation of any laws applicable to the hazardous substance, for which the Club is responsible under this paragraph. The City shall have the same obligations as set forth herein for the Club regarding any hazardous substances that it brings upon the Golf Course Property. The Club and the City's obligations under this paragraph shall survive the expiration or termination of this Lease. It is the intent of the parties to this Lease to provide a mutuality of obligation regarding hazardous substances or hazardous wastes brought upon the Golf Course Property or discharged from the Golf Course Property and it is the intent of this paragraph that the responsible party shall be totally responsible for the remediation action appropriate arising from hazardous substances that it brings upon the property. Nothing herein shall waive any of the sovereign immunity protection of the City as set forth in Section 768.28 F.S. nor give any third party any rights hereunder. 14 Item # 8 Attachment number 1 Page 15 of 15 VENUE 36. Venue. The sole venue for any litigation arising from the tems of this Lease shall be exclusively in the Circuit Court of Pinellas County, Florida. BINDING EFFECT 37. This Lease shall be binding upon the parties hereto and upon all persons deriving title by, through or under the said parties and upon their assigns and successors. SOVEREIGN IMMUNITY 38. Nothing in this Agreement shall waive or diminish the City's sovereign immunity. Nothing in this Agreement shall extend the City's liability beyond the limits established in Section 768.28 Florida Statutes or any of the liability limits set forth in Florida Statutes. Nothing herein shall be construed as consent by either party to be sued by third parties in any matter arising out of this Agreement. No third party shall have any rights or obligations pursuant to this Agreement. IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first above written. THE CLEARWATER GOLF CLUB, LLC : Greg McClimans, President CITY OF CLEARWATER : William B. Horne, II City Manager By: By: Rebecca McClimans, Secretary/Treasurer Frank V. Hibbard Mayor ATTEST: Rosemarie Call City Clerk Approved as to form: Laura Lipowski Mahony Assistant City Attorney is Item # 8 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Amend the City of Clearwater Police Officers' Supplemental Trust Fund as prepared by the Law Offices of Christiansen and Dehner, P.A. and pass Ordinance 8245-11 on first reading. SUMMARY: With the adoption of the Pension Protection Act of 2006 and subsequent regulations and guidance from the Internal Revenue Service, as well as other changes to the Internal Revenue Code and Regulations, changes to State law and the recent adoption of Chapter 2009-97, Laws of Florida, the following amendments to the pension plan are proposed: Section 2.471, Definitions, is being amended for Internal Revenue Code (IRC) changes, to amend the definitions of: Distributee Direct rollover Eligible retirement plan Eligible rollover distribution Section 2.472, Entitlement; allocation, is being amended to comply with IRC changes. Section 2.473 - Board of trustees — Creation; members, is being amended to increase the terms of office for the members of the board from two years to four years. This is an optional proposed change. Section 2.474, Board of Trustees--Power and authority, is being amended to limit the aggregate of the fund's investments in common or capital stock or convertible securities to 65% of the fund's assets at market value and to allow the fund to invest up to 25% of the fund's assets at market value in foreign securities, as required by Chapter 185, Florida Statutes. Section 2.476, Separation benefits, is being amended to add subsection (3), Required distribution date. — IRC Section 2.480, Direct transfers of eligible rollover distributions, is being amended by adding new subsections to eliminate mandatory distributions to comply with the Tax Equity and Fiscal Responsibility Act. Cover Memo Section 2.480.1, Forfeiture of pension, is being added. Item # 9 Section 2.480.2, Miscellaneous provisions, is being added. Section 2.480.3, Domestic relations orders; Exemption from execution, non-assignability, is being added. Section 2.480.4, Beneficiaries, is being added. Type: Current Year Budget?: Budget Adjustment Comments: Current Year Cost: Not to Exceed: For Fiscal Year: Other None Budget Adjustment: to Annual Operating Cost: Total Cost: Review Approval: 1) Clerk 2) Assistant City Manager 3) City Manager 4) Clerk None � Cover Memo Item # 9 Attachment number 1 Page 1 of 13 ORDINANCE NO. 8245-11 AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, RELATING TO THE CITY OF CLEARWATER POLICE OFFICERS' SUPPLEMENTARY PENSION TRUST FUND; AMENDING THE DEFINITIONS IN SECTION 2.471 AND THE ENTITLEMENTS IN SECTION 2.472 TO COMPLY WITH INTERNAL REVENUE CODE CHANGES AND CLARIFY BENEFIT CALCULATION; AMENDING SECTION 2.473 TO INCEASE THE TERMS OF OFFICE OF THE BOARD OF TRUSTEES; AMENDING SECTION 2.474 RELATING TO THE AUTHORITY OF THE BOARD TO INVEST AND REINVEST THE ASSESTS OF THE FUND; AMENDING SECTION 2.476 TO CLARIFY THE REQUIRED DISTRIBUTION DATE AND BENEFIT CALCULATION; AMENDING SECTION 2.480 TO PROVIDE FOR ROLLOVER DISTRIBUTIONS AND TO ELIMINATE MANDATORY DISTRIBUTIONS IN COMPLIANCE WITH THE TAX EQUITY AND FISCAL RESPOSIBILITY ACT; ADDING SECTIONS 2.480.1 THROUGH 2.480.4 RELATING TO FORFEITURES, MICELLANEOUS PROVISIONS, DOMESTIC RELATIONS ORDERS, AND BENEFICIARIES; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Clearwater Police Officers are presently provided pension and certain other benefits under Ordinances of the City of Clearwater; and WHEREAS, the City Council desires to clarify and restate the provisions of the Police Officers' Retirement Plan to consolidate all prior ordinances and Code provisions and to incorporate Federal law and the applicable provisions of Chapter 185, Florida Statutes; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLEARWATER, FLORIDA; Section 1. Chapter 2, Administration; Article V, Employee Benefits; Division 5, Police Officers' Pension Plan; Subdivision II, Supplementary Pension and Retirement Plan is hereby amended and restated as set forth in the document designated CITY OF CLEARWATER POLICE OFFICERS' SUPPLEMENTARY TRUST FUND, attached hereto as Exhibit A and made a part hereof. Section 2. Specific authority is hereby granted to codify and incorporate this Ordinance in the existing Code of Ordinances of the City of Clearwater. Section 3. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed. Section 4. If any section, subsection, sentence, clause, phrase of this ordinance, or the particular application thereof shall be held invalid by any court, administrative Ordinance No. 8245-11 Item # 9 Attachment number 1 Page 2 of 13 agency, or other body with appropriate jurisdiction, the remaining section, subsection, sentences, clauses, or phrases under application shall not be affected thereby. Section 5. This Ordinance shall become effective upon its adoption. PASSED ON FIRST READING PASSED ON SECOND AND FINAL READING AND ADOPTED Approved as to form: Robert J. Surette Assistant City Attorney 2 Frank Hibbard Mayor Attest: Rosemarie Call City Clerk Ordinance No. 8245-11 Item # 9 Attachment number 1 Page 3 of 13 CITY OF CLEARWATER POLICE OFFICERS' SUPPLEMENTARY PENSION TRUST FUND Sec. 2.471. Definitions. The following words, terms and phrases, when used in this subdivision, shall have the meanings ascribed to them in this section, except where the context clearly indicates a difference meaning: Board means the board of trustees of the police officers pension trust fund as provided for in this subdivision. �i� " i��oon��qmn1^��nr�fnr�mTC� r�ln�i�o In orlrli�inn �ho omr�l�� .� � � � �., � , � � � fliron� rnlln�i��mTOn� h�i �ho r�lon �n �ho �nih�T��on�rt or,on�f�or! h.. 4ho iJio4rihi i400 �n'h�c��an� r�l�n m� �n inrli�iirli i�l r�DYI'lon4 �nnr�i in4 iJoonriho�T GTIT I � � � I � � � I • � � � r r � � � � �� r�� 1:�T-17:Z1■!7rl�:�R� -�71L7f/7T�TT:�:T:E'J. - . . �:t�%1[��71^.RE�/�:��. IR.'ll:� - � i•� i�_ i� i• Net credit means the amount standing to the credit of a participant's share account as at the end of the preceding fiscal year. Exhibit A Item # 9 Attachment number 1 Page 4 of 13 Participant means every police officer of the city eligible to have moneys credited to his share account and to receive benefits therefrom pursuant to this subdivision. Pension trust fund means the police officers' fund as provided for in this subdivision. Police officer means any person who is elected, appointed, or employed full time by the city and certified or required to be certified as a law enforcement officer in compliance with F.S. § 943.14, who is vested with the authority to bear arms and make arrests, and whose primary responsibility is the prevention and detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the state. The term includes all certified supervisory and command personnel whose duties include, in whole or in part, the supervision, training, guidance, and management responsibilities of full- time law enforcement officers, part-time law enforcement officers, or auxiliary law enforcement officers, but does not include part-time law enforcement officers or auxiliary law enforcement officers as defined in F.S. § 943.10(5) and (7). The term shall specifically exclude any person employed in the entry level position of police recruit I who is not certified or required to be certified as a law enforcement officer, and any other employee of the city not certified or required to be certified as a law enforcement officer and not employed full time as a sworn law enforcement officer. Service means all time served as a police officer of the city for which regular compensation is paid by the city and all time during which a participant is on military leave in active military service and subject to the application of F.S. ch. 115. The term shall include all leaves of absence with pay, but shall not include leaves of absence during which no regular compensation is paid by the city, except military leave. Sec. 2.472. Entitlement; allocation. (1) Each participant shall be entitled to one share or a fractional share in the fund for each full year or a portion of a year of service as a police officer of the city. A fractional share for service rendered by each participant shall be determined by the number of days of service in each calendar year, assuming a 365-day year. (2) The total moneys received, including interest earned, any gifts and the credits forfeited by the participants, all of which constitute income to the fund during each fiscal year, shall be allocated and the value of the respective participant's shares shall be determined as follows: (a) The board shall pay all costs and expenses of management and operation �r +"° f;°^�' .,°�r'�°+ °n,�°,� of the last date of employment as a participant. (b) The board shall set aside as much of the income as it considers advisable as a reserve for expenses for the then current fiscal year. (c) After deducting the moneys called for in subsections (2)(a) and (b) of this section, the remaining moneys shall be allocated and credited to the share accounts of the respective participants. (3) The number of shares to which each and every participant is entitled as a� ;-",�^'��^� °^��°�� of the last date of employment as a participant, shall be 4 Ordinar Item # 9 Attachment number 1 Page 5 of 13 added together and the total number of shares thus determined shall be divided into the net amount of money available to be allocated and credited to the respective share accounts. The amount to be credited to the account of each participant will then be obtained by multiplying the value determined for one share by the total number of shares to which each participant is entitled. (4) Based on the asset balance of the pension trust fund on September 30 of each year, the value of each participant's share shall be calculated and credited to his share account. Such calculation shall be made and credits allocated to his share account once only in each fiscal year. °r^r��„�" n^+ ho m�iJ�or � n��+ „f +ho .,� Prorations shall be made to the last date of employment as a participant. (5) Maximum Additions. � � � Notwithstandinq any other provision of the System, the annual addition that may be contributed or allocated to a Member's account for any limitation year (limitation year means the calendar year) shall not exceed the lesser of: 1. $40,000, as adiusted for increases in the cost-of-livinq prescribed by the Secretary of the Treasury under Code Section 415(d), or 2. 100 percent of the Member's compensation for the limitation year (limitation year means the calendar year). Annual Addition Definition: The term "annual additions" means the amount allocated to a Member's account durinq the limitation year that is composed of: 1. The allocable share of the employer contributions (Chapter 185 monies) for the limitation year. 2. The allocable share of forfeitures for the limitation year: and 3. Any post-tax employee contributions made durinq the limitation vear. Compensation Definition: the annual limit under comaensation as a ;ode Section 401(a)(17) (increased pursuant to (B)). In qeneral, Code Section 415(c)(3) defines a Member's waaes as defined in Code Section 5 Item # 9 Ordinar Attachment number 1 Page 6 of 13 amount of any elective deferrals, as defined in Code Section 402(q)(3), and any amount contributed or deferred by the Employer at the election of the Member and which is not includible in the aross income of the Member Compensation shall not include contributions picked-up pursuant to Code Section 414(h). nerallv. comaensation is the comaensation durina the aaalicable 2'/2 months after termination, or, if later, the end of the limitation year durinq which the termination occurred will be taken into account in determininq compensation for allocations if they are payments that, absent a termination, would have been paid to the Member while the Member continued in employment with the Employer and are: 1. reqular compensation for services durinq the Member's reqular workinq hours, or compensation for services outside the Member's reqular work hours (such as overtime or shift differential), commissions. bonuses. or other similar aavments. and the termination if the Member had continued em Employer; or 2. payments for unused accrued bona fide sick, leave, but only if the Member would have been ab if employment had continued; or 3. payments pursuant to a nonqualified ur comaensation alan. but onlv if the aavments wou ent wit vacation or other ave qeen aai employment with the Employer and only to the extent that the payment is includible in the Member's qross income. Any payments not described above are not considered compensation if i after termination, even if they are paid within 2'/ months followinq termination, or, if r, the end of the Plan Year durinq which the termination occurred, except for ments to the Member who does not currentiv aerform services for the Emalover bv extent these aavments do not exceed the amounts the individual would have rece Sec. 2.473. Board of trustees--Creation; members. (1) There is hereby created a board of trustees of the supplementary police officers' retirement fund, which shall be solely responsible for administering the trust fund. The board of trustees shall consist of five members. Two members, unless otherwise prohibited by law, shall be legal residents of the city who shall be appointed by the city council, and two members shall be police officers who shall be elected by a majority of the police officers who are participants. The fifth member shall be chosen by a majority of the previous four members, and such person's name shall be submitted to the city council. Upon receipt of the fifth person's name, the city council shall, as a ministerial duty, appoint such person to the board of trustees as its fifth member. The fifth member shall have the same rights as each of the other four members and shall 6 Item # 9 Ordinar Attachment number 1 Page 7 of 13 serve a four year term unless he sooner vacates the office. Each resident member shall serve as trustee for a period of #�e four years unless sooner replaced by the city council, at whose pleasure he will serve. Each police officer member shall serve as trustee for a period of #�e four years unless he sooner leaves the employment of the city as a police officer, whereupon the city council shall choose his successor in the same manner as an original appointment. Each member may succeed himself in office. (2) The board of trustees shall meet at least quarterly each year. (3) Each board of trustees shall be a legal entity with the power to bring and defend lawsuits of every kind, nature and description, in addition to the other powers and duties contained in this subdivision. (4) The trustees shall by majority vote elect from its members a chairperson and a secretary. The secretary of the board shall keep a complete minute book of the actions, proceedings, or hearings of the board. (5) The trustees shall not receive any compensation as such, but may receive expenses and per diem as provided by law. Sec. 2.474. Same--Power and authority. (1) The board of trustees shall have power and authority to invest and reinvest the assets of the pension fund in: (a) Time or savings accounts of a national bank, a state bank insured by the Federal Deposit Insurance Corporation, or a savings, building and loan association insured by the Federal Savings and Loan Insurance Corporation; (b) Obligations of the United States or obligations guaranteed as to principal and interest by the United States; (c) Stocks, commingled funds ��'��' h„ noiinnol „r �+�+o hu� , mutual funds and bonds or other evidences of indebtedness. All individually held equity and debt securities and all equity and debt securities in a commingled or mutual fund must be issued or guaranteed by a corporation organized under the laws of the United Stated, any state or organized territory of the United States or District of Columbia, and each equity and debt security must be traded on a nationally recognized exchange (including NASDAQ). All debt securities shall hold a rating in one of the three highest classifications by a major rating service, and if such investments are made in a pooled fund `��minio4oroiJ h., ��.+�+o „r n�+;,,n�� 4� or mutual fund, then the rating of each issue in the pooled fund shall hold a rating within the top three rating classifications of a major rating service. �� fnr ' n in�iocim�� choll h��rmi��or! �nih�or �TOr! rrv--rvr ��un--p�. �.T-rrrcrca--w�� c� ccr r.... . . . ........ ... � .., . ..,, r..... . , ... . . .... ....... ... .............. ..... .... . . ... ......... . . ... . . ... . . .. ... ... . . .. In no event, however, shall more than twenty-five percent of the assets of the Fund at market value be invested in foreiqn securities. The board of trustees shall not invest more than five percent of its assets in the common stock or capital stock on any one issuing company, the aggregate investment on any one issuing company shall not exceed five percent of the outstanding 7 Item # 9 Ordinar Attachment number 1 Page 8 of 13 capital stock of that company, nor shall the aggregate of its investments in common or capital stock or convertible securities at se� market exceed 65 percent of the fund's assets. (2) At least once every three years, the board of trustees shall retain an independent consultant professionally qualified to evaluate the performance of professional money managers. The independent consultant shall make recommendations to the board of trustees regarding the selection of money managers for the next investment term. These recommendations shall be considered by the board of trustees at its next regularly scheduled meeting after receipt of the recommendations by the board. The date, time, place, and subject of this meeting shall be advertised in a newspaper of general circulation in the city at least ten days prior to the date of the hearing. (3) The sole and exclusive administration of and the responsibilities for the proper operation of the retirement trust fund and for making effective the provisions of this subdivision are vested in the board of trustees, provided that nothing in this subdivision shall empower the board of trustees to amend the provisions of a retirement plan without the approval of the city council. (4) The trustees of the pension plan established pursuant to this subdivision and all other persons occupying a fiduciary position under this subdivision in the administration of this subdivision and in investing and reinvesting assets of the pension fund shall utilize and be governed by the prudent man rule. The trustees in the performance of their duties are authorized to seek, obtain and engage independent professional counsel and secretarial and clerical services and advice and to pay reasonable charges for the service from funds available to the board of trustees for such purposes. Sec. 2.475. Death and disability benefits. (1) If a participant shall die while employed by the city, his beneficiary or estate shall be entitled to the accumulations standing to the credit of the deceased participant, irrespective of the age or years of credited service of the participant. (2) Upon satisfactory proof to the board of trustees of total and permanent job- related disability which renders the affected participating member unable to perform the duties and functions of a police officer, a participant will be entitled to receive his outstanding shares on the date of retirement. In the event that the City of Clearwater Employees' Pension Plan has determined that a police officer has become permanently incapacitated through injury or illness contracted in the line of duty, such determination may be considered as proof of a job-related disability under this Police Officers' Pension Plan. Sec. 2.476. Separation benefits. (1) If a participant shall separate from service for any reason whatsoever after ten or more years under the plan established pursuant to this subdivision, he shall be paid the entire amount to his net credit as of the ��c+ r�ronoiJinn f;�.,.�� .,o�r last date of employment as a participant, reduced by three percent per year for each year that the employee is short of his normal retirement date. For the purposes of this plan, normal retirement shall mean 20 years of service from his date of hire as a police officer. 8 Ordinar Item # 9 Attachment number 1 Page 9 of 13 (2) Settlement as provided in subsection (a) of this section shall be in full acquittal of all claims of a participant against the fund, and he shall thereupon cease to be a participant. (70'/) or the calendar year in which the member terminates employment with the city. Sec. 2.477. Rights and benefits not subject to legal process. The rights and benefits provided for in this subdivision are, when due and payable, vested rights of participants in the fund, and shall not be subject to attachment, garnishment, execution or any other legal process. Sec. 2.478. Responsibility of city. The city shall have no responsibility for the operation of the fund established pursuant to this subdivision except as specified in this subdivision and shall bear no expense in the operation of the fund. Sec. 2.479. Conflict with F.S. ch. 185. If any provision of this subdivision or the plan created pursuant to this subdivision shall conflict with the provisions of F.S. ch. 185, such conflict shall be resolved in favor of the statutory provisions which are intended to control, and the conflicting provision of the subdivision shall be severed without affecting the purpose of this enactment. Sec. 2.480. Direct transfers of eligible rollover distributions; elimination of mandatorv distributions. /'I�� oo�ry�r�l��no iJio4rihi i4ir�n m�ac��Atl�ni i�r�i 'I '�(l�c .� �.. � > > � (1) Rollover distributions. (a) General. This section applies to distributions made on or after January 1, 2002. Notwithstandinq any provision of the system to the contrary that would otherwise limit a distributee's election under this section, a distributee may elect, at the time and in the manner arescribed bv the board. to have anv aortion of an eliaible rollover (b) Definitions. (1) Eliqible rollover distribution: An eliqible rollover distribution is any distribution of all or any portion of the balance to the credit of the distributee. exceat that an eliaible rollover distribution does not include anv 9 Ordinar Item # 9 Attachment number 1 Page 10 of 13 the distributee or the ioint lives (or ioint life expectancies) of the distributee and the distributee's desiqnated beneficiary, or for a specified period of ten years or more; any distribution to the extent such distribution is required under section 401(a)(9) of the Code; and the portion of any distribution that is not includable in aross income. Effective Januarv 1. 2002. anv aortion of employee contributions will be an eliqible rollover aistribution it tne distribution is made to an individual retirement account described in section 408(a); to an individual retirement annuity described in section 408(b); to a aualified defined contribution alan described in section 401(al or 403(al which is includable in qross income and the portion of such distribution which is not so includable ; or on or after January 1, 2007, to a qualified defined benefit alan described in Code Section 401(al or to an annuitv liVllllQlil UGJIiIIFJGU III VVUG JGIiIIVII YVJ�FJ/� lllQl QI.JIGGJ lV JG�.JQIQIGIY account for amounts so transferred (and earninqs thereon), includinq separately accountinq for the portion of the distribution that is includible in qross income and the portion of the distribution that is not so includible. (2) Eliqible retirement plan: An eliqible retirement plan is an individual retirement account described in section 408(a) of the Code; an individual retirement annuity described in section 408(b) of the Code; an annuity plan described in section 403(a) of the Code; an eliqible deferred compensation plan described in section 457(b) of the Code which is maintained by an eliqible employer described in section 457(e)(1)(A) of the Code and which aqrees to separately account for amounts transferred into such plan from this alan: effective Januarv 1. 2002. an annuitv contract described in or tne �oae; or errective �anuary �i , �uu�s, a Kotn iKH aescnqea in �ection 408A of the Code. that acceats the distributee's eliaible rollover distribution. tne survivinq spouse. (3) Distributee: A distributee includes an employee or former employee. It also includes the employee's or former employee's survivinq spouse and the employee's or former employee's spouse or former spouse. (4) Direct rollover. A direct rollover is a payment by the plan to the eliqible retirement plan specified by the Distributee. (c) Elimination of mandatorv distributions. required by law, for an amount in excess of one-thousand dollars ($1,000.00), such distribution shall be made from the Plan only upon written request of the Member and comaletion bv the Member of a written election on forms desianated bv the Board. to Sec. 2.480.1. ForFeiture of pension. 10 Ordinar Item # 9 Attachment number 1 Page 11 of 13 (1) Any member who is convicted of the followinq offenses committed prior to retirement, or whose employment is terminated by reason of his admitted commission, aid or abetment of the followinq specified offenses, shall forfeit all riqhts and benefits under this system as of the date of termination. Specified offenses are as follows: (a) The committinq, aidinq or abettinq of an embezzlement of public funds; (b) The committinq, aidinq or abettinq of any theft by a public officer or employee from employer; (c) Bribery in connection with the employment of a public officer or employee; (d) Any felony specified in Chapter 838, Florida Statutes; (e) The committinq of an impeachable offense; (f) The committinq of any felony by a public officer or employee who willfullv and with intent to defraud the aublic or the aublic aaencv. for which per�ormance or nis auty as a puqiic orricer or empioyee, reaiizes or oqtains or attempts to obtain a profit, qain, or advantaqe for himself or for some other person throuqh the use or attempted use of the power, riqhts, privileqes, duties or position of his public office or employment position; or (q) The committinq on or after October 1, 2008, of any felony defined in Section 800.04. Florida Statutes. aaainst a victim vounaer than sixteen (161 inst a victim vou uties. or aosition r than ei is or ner auqiic rs or aae. qv a auqiic orricer or emalovment aosition. competent iurisdiction; a plea of quilty or a nolo contendere; a iury verdict of quilty when adiudication of quilt is withheld and the accused is placed on probation; or a conviction by the Senate of an impeachable offense. (3) Court shall be defined as any state or federal court of competent iurisdiction which is exercisinq its iurisdiction to consider a proceedinq involvinq the alleqed commission of a specified offense. Prior to forfeiture, the board shall hold a hearinq on which notice shall be qiven to the member whose benefits are beinq considered for forfeiture. Said member shall be afforded the riaht to have an attornev opportunity to present his case aqainst forfeiture. (4) Any member who has received benefits from the system after member's riqhts were forfeited shall be required to pay back to the fund the amount of the benefits received. The board may implement all leqal action necessary to recover such funds. Sec. 2.480.2. Miscellaneous provisions. al 1 in svstem. All assets of the fund are held in trust. and retirees and members and their spouses or beneficiaries, shall any part of the corpus or 11 Item # 9 Ordinar Attachment number 1 Page 12 of 13 income of the fund be used for or diverted to any purpose other than for their exclusive benefit. (b) Qualification of system. It is intended that the system will constitute a ualified aublic aension alan under the aaalicable arovisions of the code for a aualified now in ettect or nereatter amenaea. Hny moaitication or amenament ot tne s� be made retroactivelv. if necessarv or aaaro to aualifv or maintain the m may m as a or hereafter amended, or any other applicable provisions of the U.S. federal tax laws, as now in effect or hereafter amended or adopted, and the requlations issued thereunder. (c) Prohibited Transactions. Effective as of January 1, 1989, a board may not enqaqe in a transaction prohibited by Code Section 503(b). (d) USERRA. Effective December 12, 1994, notwithstandinq any other rovision of this system, contributions, benefits and service credit with respect to ualified militarv service are aoverned bv Code Section 414(ul and the Uniformed extent that the definition of "credited service" sets forth contribution requirements that are more favorable to the member than the minimum compliance requirements, the more favorable provisions shall apply. (e) Electronic forms. In those circumstances where a written election or consent is not required by the plan or the Code, an oral, electronic, or telephonic form in lieu of or in addition to a written form may be prescribed by the board. However, where applicable, the board shall comply with Treas. Req. � 1.401(a)-21. system will continue to c se reauired bv law. a rovision of the in accordance with the requirements of such chapter. � ich violates the �, uniess irements Sec. 2.480.3. Domestic relations orders; Exemption from execution, non- assiqnabilitv. (a) Domestic relations orders. (1) Prior to the entry of any domestic relations order which affects or purports to affect the svstem's resaonsibilitv in connection with the aavment of benefits of a (2) If a domestic relations order is not submitted to the board for review prior to entrv of the order. and the svstem is ordered to take action that it mav not leaallv take. or retiree who submits such an order will be required to reimburse the system for its expenses in connection with the order. Exemation from execution. non-assianabilitv. Exceat as otherwise any person under the provisions of this ordinance and the accumulated contributions and 12 Item # 9 Ordinar Attachment number 1 Page 13 of 13 the cash securities in the fund created under this ordinance are hereby exempted from any state, county or municipal tax and shall not be subiect to execution, attachment, qarnishment or any leqal process whatsoever and shall be unassiqnable. Sec. 2.480.4. Beneficiaries. (1) Each member or retiree may, on a form provided for that purpose, siqned and filed with the board, desiqnate a beneficiary (or beneficiaries) to receive the benefit, if any, which may be payable in the event of his death. Each desiqnation may be revoked or chanaed bv such member or retiree bv sianina and filina with the board a new prescriqea in suqsection l"i 1, or ir tne qenericiary lor qenericiariesl namea qy a aeceasea member or retiree predeceased the member or retiree, the death benefit, if any, which may be payable under the system with respect to such deceased member or retiree, shall be paid to the estate of the member or retiree. 13 Ordinar Item # 9 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Approve the applicant's request to vacate a portion of the non-exclusive easement for sidewalk, drainage, utilities, access and for the parking of not more than 22 motor vehicles located on the Clearwater Marine Aquarium property, (249 Windward Passage), as more particularly described in the ordinance, and pass Ordinance 8259-11 on first reading. SUMMARY: The applicant, Clearwater Marine Aquarium, Inc., is seeking approval of a vacation request to accommodate an expansion of the aquariurri s facilities into an area of the site presently a part of a sidewalk, drainage, utilities, access and 22-parking space easement. A flexible development case, FLD2011-02008, was approved by the Development Review Committee on March 3, 2011 and will be reviewed by the Community Development Board on April 19, 2011. The vacation ordinance includes one condition requiring the applicant to obtain a building permit for the construction proposed in the related flexible development application within one year of the date of adoption of the vacation ordinance. Review Approval: 1) Planning 2) Office of Management and Budget 3) Lega14) Clerk 5) Assistant City Manager 6) City Manager 7) Clerk Cover Memo Item # 10 � Clearwater U Prepared by: Engineering Department Geographic Technology Division 100 S. Myrtle Ave, Clearwater, FL 33756 Ph:(727)562-4750, Fax:(727)526-4755 www. MyC learwater. com O.R. Book 6319, Page 802 Vac.# 2011-01 Clearwater Marine Aquarium, Inc. Map Gen By: CRM I Reviewed By: TM I Date: 03/30/2011 I Grid #: 267B I S-T-R: 8-29s-15e N W E S Sca�e��. 1'=800' Map Document: (V:\GIS\Engineering\Location Maps\Cleanvater Marine Aquarium Vacation.mxd) i ��' � � �� Tl°�1E ��"�T f7�': �C.��d��+�TER P�A�F�1�8� �,�I;ARlI��a I�� v�r�s��: �, �� i°�t�� 3, T�?'A�65�fG� �� !�Th�F ��a�� ,��`T �ITf i��' �L��4�V�A`�E�t, �I�1��.L�� J�T�', �"��7�![�A f�c��r�� '�� f�c°�n—��l��ive ��r�er�� f�r �i��v��li�, �raina��> uwil€ti�� ar�� ;��, �� ca� �h� ��ir�g �� nr�� c�� "�c�n ��v��s�y�� c��r� �^��Sie1��, a� r��:ar�� "s��. �tfii�i�C' ��r�� 3i �, �r�� , c�; a�,� ��li� R��,��-�� ca� f�ir��l�� ,c��,r�ty, F��r�c��, ��g ��°�4��r� ��rib�� tc�l9�ws; ��,��E�. 1: Attachment number 2 Page 1 of 3 ��t�h�Ll�� t �h� ��u�,�i�r��r�� r�r +�� Tr��i ,�,., �� li` �, I�l�,�,�f� ��T�� !�iAi�'Rx. �� r��r��d i� €�f�t ��k �i, �ag�� i��e �� , �f t�� Pu�l�� c�� f f��Cl�� a�#y, �Ic�r��F t}-��r�� .��"��'r"�'. ��g ��,� b�� f ��rar�� r z�� rip�i�r��k ��r�� r�y �� 4`�ay ��° ��-��at�r ��w�ye far ��.�� f��; �c� �n ��r�� c�rr��n �f tt�3�t �I��x�lt��iv� �t��e��ra� ft�r ��d��w�all�� r�s��:��ti ��ili�i�� r�� c��„ �anc� r�r� �1�� r�:ir�� rr�ar� t}�c�r� t��r��y�tv�� rr��tts� �re��F��, �a� r��rd�� Fn ��t��i ��rd�; �� f t�� PrJcb�i� R��rd� e�� ir��Cl+�� auri�y+p �I�ri��; th��n�� tir�� .4�"�.�,�1"k�'��., '�I�r�� Jrrt�e��r�y k��u�°G�car� �� c�i� ��rr��t, f�s� ��.�� i��t; ��,�� I�av�r�g ��€d ��r�h��t�rl�^ ��u��r�r �f �"��r�$, �.��`,��'1 ��a;��'., ��° ��.�-� �� h� �'C�I�+T i�� 11��IN�. �h�� "�.��"��°��'°�,. ��r ��.�2 �� t��r�� .�-�•:��°1�""��., ��r ��7.� � f��i �� t�� e�ir�n�;�� f c� �ur�� r��^� �J�r�h��l�r ��v��c� � ra�iu� �aT 4�,�� tw ��,��r�� t�rl�, ��.�� l�ac�� t�,� �r�� f �� r��, �h��uc�� ntr�� r�l� c�� Cr+"�3�'f�C�"' '��i��r� ��rir�g �,��"��"��,,��.„ ��,�i� `��*� �t� ��;� �r�� i� ��;r��; t��r��e t�r��n�, �.��',��k�-i°"`v�., fi�r- ��.�� e�� t� �� gi�ri�� ;� a ��ar7��r�i ��rv� c��r��v� t��r��c��rly, h��ir�;� � r�r�� 1�.�� t �� r�c��i�l ��rir�� '��.��`��'��3'q�'.x t��n�� c��t��r,+��te�l�, �7.�T7 t�� fc�;�� arc �� c�ic� c�arv�, t�r��a�r� a ��nt�� G�� t ��"[�Q'��" �cl�� ar�r�� .��`��'��'x�`.„ 2�.�� f��t ic� � �Jr�r��a�e�rly� ��9��-y �� a��sr��id �c�r�—�x�lu�i�� E��r�� T�r t�� s�i� ��,rv�; �h��r�� —��nt, �.��`��'41"�.„ ��ar�� id ��6 t}��+ ��a��r� �� r�r��nt„ �c�r i �.�� ; ��c� ��g � '�P��r�y ��an��r�° �� i� �lc�s�—�x�l��i�� s��r��r�� fir�i��win� �hr�� ) �.��ar��; ��rs�� 1� f�.��a��°1�"�,., f�r ��.�� f��t; �� .��"��'41A'�,, �� ,��,�� t; �� .��°��'1 �=�E., xr�r 1 ��,�� i t� �h� F��l��' �F� ��6��. ��s�i�G��g 7,9i? ��r� r��t, ��r �,��1 c�c:r��, rri�r� �� E��. ��.;r�: �,�I��rf�' T��ETHE� V�l�°�-� �'A��L �: ��h��E �� th�� c��,�^��t��ly� ��r��r�r c�f �`��r. �,, �'r' L1�1� �, ��N� �.� ��,T�� F ��1�'��t�, �� r��-c�� in F�l�t ��c�� r, ��e� 1��. �r�d ��i, �� h� ?�^�:�Ii� ��r�� f �r��l�� u�t�=, �Ic�ri�� t�r�� 1.4�'��'�1°'�+'. �i�r�cn� �� s�i� �f ��r��s �c�r ��a� ��ri��i��,�, �I�� h� N�r��rl;� �ig�t �f 4�V'�� a� ��rwa�� rcr�, i��r �7�.+�� f��t t� �� t�rl� ��r�r�r �� I�r�—��I��av� ��+�r�r��t #��~ �i��,�� in��, �t63i�i�� r�� , �r��] d�� ;�� r��r� ��n ��y—��r� (,�� r�°G��r �er�i�l��A as r��r�� ir� �ffic�al ��°�� F��k� ��, f�� ,. �� u�l;� ��r�� '�r��l�� , �G��x �� r��u� i�.��`��`��-en,� g ��r�� rth��st��l� ��s�r�� a� �ai� ��rt� ��r �-��,�� f��; ti��r�� ?��v�ng �c�i� N��I��rl�,,, ��.�r��y, �.��°��"V�",� f�r ��,C�� f�� ,� P�i��T �:F �E��Jf�€N�; �� I�� r� ��r�rlv �t��r�c��r�+ +�i �a�� .�t��rr`�"1��t �� :��I��rir�� r�r�� °.��r�� t��ry�� r�t;�� ,��a°��"��"��., �c�r 1�'�.�� f��„ t��r�� ;� �.��'44�"�., �c�r �8,�� fi��; t�r�r�c� �� .��°��'��',��.a f�� .�� k th��r�� I��vir�� c��d �c��rl� ��r��r� �� r�r?�, P�t��'��'��'dV�+'�, f�� .�� `�� tP� �:I�� ;��;�� a� � c�r�a� ��n��v� ��ly, #��irs� � �°��i�� 1.��7 ��i; th�nc� ��c�r��rly„ ��.1 � �� I�� ;�� r� c�t �aid ��r°v��„ th��-�u�� r,�� r�l� �f 9�°C�'��' t;�� rir�� J.��'�.�N4��°`��',, ��.�° ��t j �� r�� f ��d �ur��g i.��r�� t�r��t, �.��'.��'1 ��kE.F �t�r �� t„ ��r,�� .��"?.�`�� °'E.„ ��r ��. f � �� t� tf�� G�`E' �� E��1�1N�,. ��ni��r�ir�� ,�� r� �'��c, c��- �.��,� ��r��, m�ar� �r I��. ��r�: �.�i�[�1 � � : � �. ; , ��`�"��`� I��: a,} 3V�� A �C�Uhaf7ARY �:��1�`Y. �.� °�t�� lS �F ��€kR�� F�?� 7H[� L��S�r�IPTl�7�a �f�� C�TCH IS sH� 3�Q�?71-I�E�LY c��SI�Ni�`�F—�JA`� �� CL�.*��U'WAT�I� CA�°aE'v4'�wY. �Ei�� ha,4� 2�`�;"6!Y,, �� Ra�� i�l �sF3�;A! nE;;�i�� 3C�6� �a�4� �� G?�, ?��' �f�� F��L�C �E��iI�L� �� 'Ih�� 1l�iYo �L�f�IGo�. �;�� '�F�E� �t� �, �� C�3r T�i�a� r�Pa�, ��.� �� fl�t r , s ,� b. � u „ 4 a� . � � , r,� _ � a i�? �`�s �,; .. .aa• +�,.�,.�, � h;=�" --- EL1�A�' TH �r�"I�H��h� �,+��>°�:, �.�.�rok. 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F��?��i]A�. �i.�Zt��`f�i F�r"s �HL.0 m�k� Y�d��; i�?., �.� ��d. �a� l� Attachment number 3 Page 1 of 3 ORDINANCE NO. 8259-11 AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, VACATING TWO PORTIONS OF A NON- EXCLUSIVE EASEMENT FOR SIDEWALK, DRAINAGE, UTILITIES AND ACCESS, AND FOR THE PARKING OF NOT MORE THAN 22 MOTOR VEHICLES, AS MORE PARTICULARLY DESCRIBED IN THIS ORDINANCE, CONDITIONED UPON THE ISSUANCE OF A BUILDING PERMIT FOR THE PROPOSED IMPROVEMENTS CONTAINED IN FLEXIBLE DEVELOPMENT CASE NUMBER FLD2011-02006 WITHIN ONE YEAR OF THE DATE OF ADOPTION OF THIS ORDINANCE; OTHERWISE, THIS VACATION IS NULL AND VOID; PROVIDING AN EFFECTIVE DATE. WHEREAS, Clearwater Marine Aquarium, Inc., owner of real property located in the City of Clearwater, has requested that the City vacate the easement portions depicted in Exhibit A attached hereto; and WHEREAS, the City Council finds that said easement portions are not necessary for municipal use and it is deemed to be to the best interest of the City and the general public that the same be vacated; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLEARWATER, FLORIDA: Section 1. The following: Portions of that Non-exclusive Easement for sidewalk, drainage, utilities and access, and for the parking of not more than twenty-two (22) motor vehicles, as recorded in the Official Records Book 6319, Page 802, of the Public Records of Pinellas County, Florida, being further described as follows: PARCEL 1: COMMENCE at the Southwesterly corner of Tract A, of UNIT 2, ISLAND ESTATES OF CLEARWATER, as recorded in Plat Book 47, Pages 19A and 20, of the Public Records of Pinellas County, Florida; thence N.49°23'41 "W. (being the basis of bearings for this description), along the Northerly Right of Way of Clearwater Causeway, for 575.00 feet to an Easterly corner of that Non-exclusive Easement for sidewalk, drainage, utilities and access, and for the parking of not more than twenty-two (22) motor vehicles, as recorded in Official Records Book 6319, Page 802, of the Public Records of Pinellas County, Florida; thence continue N49°23'41 "W., along a Northeasterly boundary of said Easement, for 61.50 feet; thence leaving said Northeasterly boundary of Easement, S.40°36'19"W., for20.43 to the POINT OF BEGINNING; thence S.49°23'41"E., for 42.92 feet; thence S.40°36'19"W., for 127.13 feet to the beginning of a curve concave Northerly having a radius of 41.50 feet; thence Southwesterly, 65.19 feet along the arc of said curve, through a central angle of 90°00'00" (chord bearing S.85°36'19"W., 58.69 feet) to the end of said curve; thence tangent, N.49°23'41" Item # 10 Ordinance No. 8169-10 Attachment number 3 Page 2 of 3 W., for 25.67 feet to the beginning of a non-tangent curve concave Northeasterly, having a radius of 18.50 feet and a radial bearing of N.06°47'18"W.; thence Northwesterly, 27.77 feet along the arc of said curve, through a central angle of 86°00'44" (chord bearing N.53°46'56"W., 25.24 feet to a Northeasterly boundary of aforesaid Non-exclusive Easement for the end of said curve; thence non-tangent, S.49°23'41"E., along said Northeasterly boundary of Easement, for 19.42 feet; thence along a Westerly boundary of said Non-exclusive Easement the following three (3) courses; thence (1) N.40°36'19"E., for 36.50 feet; thence (2) S.49°23'41"E., for 30.00 feet; thence (3) N.40°36'19"E., for 134.06 feet to the POINT OF BEGINNING. TOGETHER WITH PARCEL 2: COMMENCE at the Southwesterly corner of Tract A, of UNIT 2, ISLAND ESTATES OF CLEARWATER, as recorded in Plat Book 47, Pages 19A and 20, of the Public Records of Pinellas County, Florida; thence N.49°23'41 "W. (being the basis of bearings for this description), along the Northerly Right of Way of Clearwater Causeway, for 575.00 feet to an Easterly corner of that Non-exclusive Easement for sidewalk, drainage, utilities and access, and for the parking of not more than twenty-two (22) motor vehicles, as recorded in Official Records Book 6319, Page 802, of the Public Records of Pinellas County, Florida; thence continue N49°23'41 "W., along a Northeasterly boundary of said Easement, for 423.25 feet; thence leaving said Northeasterly boundary, S.40°36'19"W., for 52.05 feet to the POINT OF BEGINNING; thence along an Easterly boundary of said Easement the following three (3) courses; thence (1) continue S.40°36'19"W., for 103.44 feet; thence (2) S.49°23'41 "E., for 28.25 feet; thence (3) S.40°36'19"W., for 33.45 feet; thence leaving said Easterly boundary of Easement, N.49°23'41"W., for 26.88 feet to the beginning of a curve concave Easterly, having a radius of 41.50 feet; thence Northerly, 65.19 feet along the arc of said curve, through a central angle of 90°00'00" (chord bearing N.04°23'41:W., 58.69 feet) to the end of said curve; thence tangent, N40°36'19E., for 95.39 feet; thence S.49°23'41"E., for 40.13 feet to the POINT OF BEGINNING, are hereby vacated, and the City of Clearwater releases all of its rights in the servitude as described above to the owner of the servient estate thereto, subject to the owner of the servient estate obtaining a building permit for the proposed improvements contained in the flexible development case number FLD2011-02006 within one year of the date of adoption of this ordinance; otherwise, this vacation is null and void. Section 2. The City Clerk shall record this ordinance in the public records of Pinellas County, Florida, following adoption. Section 3. This ordinance shall take effect immediately upon adoption. PASSED ON FIRST READING Ordinance Nq.t�9� 1� � Attachment number 3 Page 3 of 3 PASSED ON SECOND AND FINAL READING AND ADOPTED Frank V. Hibbard Mayor Approved as to form: Attest: Camilo A. Soto Rosemarie Call Assistant City Attorney City Clerk 3 Ordinance Nq.t�9� 1� � � ' � , 1 � � II � � °IA � O �� <n� �� 1� � � � � � �, � � � � � �Cr�� z�uT.�z�� v Q W 0 � � Z � W Z Z \ � � �r � � �� ,�z'� �� - ��,��. � � v 1� � � j� �� v � � Q � � �z U � W w o z � � � wU t �� w � a w n51 Z 0 � a U > 0 � � � a� � Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Accept a Drainage and Utility Easement over, under, across and through a portion of the Southeast 1/4 of Section 9, Township 29 South, Range 15 East conveyed by Clearwater Basin Marina, LLC, a Delaware limited liability company, given in consideration of receipt of $10.00 and the benefits to be derived therefrom. (consent) SUMMARY: Clearwater Basin Marina, LLC (Grantor) is constructing an 87-slip marina addressed at 900 North Osceola Avenue. The City has an existing 24-inch concrete stormwater pipe that extends from Osceola Avenue, across a portion of the proposed marina property to outfall in the marina basin waters of Clearwater Harbor. Among other provisions, a condition of the Community Development Board's approval of this project on November 17, 2009 (FLD2009-08030) is the conveyance of a drainage and utility easement sufficient for the City to maintain and replace the 24-inch line as necessary. The subject easement meets the development approval requirement by establishing a 25-foot easement corridor extending west from Osceola Avenue, becoming a 15-foot corridor angling northwest and extending to its outfall in the marina basin. The easement grant is sufficient for the City to maintain and replace its drainage facility as necessary in perpetuity, or until such time as the City determines to abandon its use. Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 11 F�€:.tt�rn i�.,: f`'-�� I !.�?td'� �ri� �:I'i�dl�li�til"6�71 l �I�aE31�t li„�� ;i�s ,1 �:.:'�r �i�aU�-�lc"r� �' t J ! �,�,.,r �: 1 r� �t. (�` �r �i u�, �Irs� I I. :a�' � �.� ; <.�,,, Attachment number 1 Page 1 of 6 r��-x�-e,i;'.� �, �..J �5�. i,!C+ �;'��P-��J ��,.°��a�-�.,�`l9s'-�.,��,�t�.i r, � t * � � �� J�Y�[� �� f��,�d(��! �:�f �l�s� ��ri; r?, TE.r� ��I�r;� {� �f+ tiC�� iri I`��a�'r�:l' �:��ic�. 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'm m~ ~~ 611 12' 13 610 c � " 611 qc,� )) '.. 1 e 3 2 3 6 � 8 g .�611 �� 25 �� 610 611 � 37 ( i ` 2 b'oe �609 11 �q 608 609 �� 23 26 . 608 60�b 608 6� .. .. .... . 607 �. GO(. ... ... . 3 � .. 607 -: � p 15 605 607 22 27 605 : � 6l�;4 ., 39 ,: ° Cl�arwater �� " � Clearwater Basin � Parcel Boundary � Drainage & Utility Easement ' Bldg Footprint W E Prepared by: - � EngineeringDepartment Item # 11s Geogrephic Technology Division 100 S. Myrtle Ave, Clearwater, FL 33756 Ph: (72�562-4750, Fax: (727)526-4755 Map Gen By: CD Reviewed By: EB Date: 03/07/2011 Grid #: 277B S-T-R: 09-29-15 Scale: N.T.S. www. MyC learwater. com Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Approve the final plat for Arbor Shoreline, whose physical address is 19321 U.S. Highway 19, located on the East side of U.S. 19 and just north of the intersection of Harn Boulevard and U.S. Highway 19. (consent) SUMMARY: This plat will assemble 3 un-platted parcels and create 3 lots consisting of 23.894 acres. This property is currently an office park with multiple buildings and the use will remain the same. The property is within the city limits of Clearwater and the current zoning is O(Office) and OSR (Open Space / Recreational). The proposed project was approved by the Development Review Committee on February 3, 2011. Review Approval: 1) Planning 2) Office of Management and Budget 3) Lega14) Clerk 5) Assistant City Manager 6) City Manager 7) Clerk Cover Memo Item # 12 � Clearwater U Prepared by: Engineering Department Geographic Technology Division 100 S. Myrtle Ave, Clearwater, FL 33756 Ph:(727)562-4750, Fax:(727)526-4755 www. MyC learwater. com Arbor Shoreline Plat W E S Map Gen By: CRM Reviewed By: TM Date: 03/03/2011 Grid #: 310A S-T-R: 20-29s-16e em Sca� 2 N.T.S. 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(consent) SUMMARY: The Environmental Division sought proposals (RFP 11-11 and RFP 12-11) for the continued maintenance of city lakes, ponds and mitigation sites (Stormwater Facilities). These Stormwater Facilities include Kapok, Glen Oaks, Lake Bellevue and Alligator Lake, along with a variety of lakes and ponds on other city owned properties. The proposals were evaluated by a committee comprised of representatives from Parks and Recreation, Public Services and the Environmental Division considering technical ability, cost, experience and location of the office providing service. Contracts will be evaluated and renewed annually for up to three years. First year award will be in the amounts of $41,304.50 to DeAngelo Brothers Inc./Aquagenix and $56,361.13 to Aquatic Systems with options to renew years 2 and 3 at $36,949.50 and $56,361.13. Sufficient budget and revenue is available in Stormwater Management Operations to fund the current year contract. Future years, funding will be included in the Stormwater recommended operation budget from the Manager. Type: Operating Expenditure Current Year Budget?: Yes Budget Adjustment Comments: Current Year Cost: $97,665.63 Not to Exceed: For Fiscal Year: Appropriation Code 0419-01365-530300-539- 000-0000 $97,665.63 2010 to 2011 Amount $56,36113 Budget Adjustment: Annual Operating Cost: Total Cost: Appropriation Comment None $97,665.63 0419-01365-530300-539- $41,304.50 000-0000 Review 1) Office of Management and Budget 2) Legal 3) Purchasing 4) Legal 5) Clerk 6) Assistant City Manager 7) City ApprovaL• Manager 8) Clerk Cover Memo Item # 13 Attachment number 1 Page 1 of 9 SECTION II TECHNICAL SPECIFICATIONS SCOPE OF WORK Annual contract for Clearwater Nuisance &Exotic Vegetation Control and Maintenance on City Lakes and Ponds (RFP 11-11) The project is for the purpose of controlling nuisance/exotic species in lakes and man-made ponds within the City of Clearwater jurisdiction. Management of this project shall be done in an acceptable manner so as to maintain functioning wildlife habitat as well as being visually acceptable. The program shall be an integrated program that incorporates the different treatments available for aquatic systems throughout the City for a period of one year. This may be accomplished with a combination of biological, manual, mechanical, and chemical controls with emphasis on the reduction in the use of chemicals. Maintenance of each of these properties shall be done six to twelve times a year, depending on the site, to provide for a well-balanced and natural habitat. Submission of credentials for the certified biologist(s) on staff with a minimum three years experience in their particular trade and who provide a minimum of three references relating specifically to the type of work that shall be performed for this project must be included in the bid packet. Work under this contract shall include the furnishing of all labor, material equipment, supervision, transportation and other services necessary to do the required maintenance at the designated areas as specified herein. This contract is performance based and can be renewed for a second and third year at the discretion of the City. SPECIFIC CONDITIONS L Maintain control of nuisance/exotic vegetation in and adjacent to the City owned lakes and ponds referenced in the List of Waterbodies in Table 1. Site maps are attached delineating the areas of maintenance. Brown lining (intentionally eradicating all vegetation) is prohibited. 2. The contractor shall submit a maintenance program that contains a schedule detailing work protocol that will be followed for the length of the contract within two weeks of the award of contract. Upon approval of the maintenance program by City staff, work shall commence forty- eight hours after approval. 3. Access to all sites shall be the sole responsibility of the contractor. 4. Site must be maintained with less than five percent of nuisance/exotic vegetation. Upon inspection by the City, any site(s) that the City staff deems to contain more than five percent exotic/nuisance vegetation will result in non-payment of services. 5. Contractor shall collect trash and debris in the subject treatment area and dispose of trash at each maintenance event. Proper disposal of collected trash and debris is the responsibility of the Contractor. Extraordinary amounts of debris caused by hurricanes, tornadoes, vandalism, etc., would be the responsibility of the City of Clearwater. The Contractor shall report such accumulations of debris when encountered, in a timely manner. 6. Gabion structures/retaining walls (defined as denoted gabion on the site maps) shall be sprayed for any nuisance/exotic species with the appropriate herbicide. 7. The Contractor shall be responsible for damage caused by the Contractor or his/her employees to any plant material or site feature. The Contractor shall notify the City in writing of the specific nature and cause of the damage and repair such damage at no cost to the City of Clearwater. Item # 13 Attachment number 1 Page 2 of 9 Table 1— List of Waterbodies Name Location Acreage Lakes and Ponds Lake Hobart Maple Street & Baker Avenue 1.0 Lake Hibiscus Kings Highway & Hibiscus Avenue 2.0 Crest Lake Cleveland Street & Gulf to Bay Blvd. 12.8 Terrace Lake Graham Avenue & McKinley St. 2.1 Westchester Lake Sabal Springs Drive 1.3 Lake Tangerine Lake Avenue & Lakeview Avenue 0.6 Cypress Bend Pond Cypress Bend Drive 2.6 Hampton Road Pond Hampton Road north of Gulf to Bay 0.3 Sall's Lake 2935 St. Croix (just north side) 1.7 Lake Lucille Long Street and Murray Avenue 5.5 Linn Lake Druid Road & Betty Lane 2.6 Rice Lake Belleair Road & Evergreen Street 1.7 Lake Julia Druid Road & Brookside Drive 1.1 Highland Ponds 1310 North Highland Drive 3.3 Arcturas Avenue Pond Arcturas Avenue north of Rainbow Avenue 0.8 Drew Street Pond Drew Street east of Hampton Road 0.5 Prospect Lake Prospect Ave. in downtown Clearwater 3.8 Creeks, Channels, and Ditches Byram Ditch Byram Drive & Kings Highway 1.4 Allen's Creek Nursery Road & Embassy Drive 1.3 Right-of-W ays West Drive West Drive & South Drive 0.5 Florida Power ROW Driftwood Avenue 32 Landmark Dr. Area Landmark Dr & Enterprise Rd 1.7 Waterbodies within Parks and Recreational Areas Frank Tack Park Sunset Point Road & Hercules Avenue 1.7 D.D. Davis Park Landmark Drive & Marlo Blvd. 0.8 Moccasin Lake Park End of Owens Dr, South of U. S. 590 0.8 Cooper's Bayou Park Bayshore Blvd. & San Bernadino Street 92 8. The Contractor is required to have Florida Workers' Compensation Insurance applicable to its employees, include Employers' Liability as well as submit a copy to the City of Clearwater. 9. The Contractor shall install turbidity control in the work area when performing activities that may allow sediment or debris to be discharged downstream. 10. Any purposed chemical treatment must adhere to the following best management practices: a. Follow all specific-labeling requirements. b. Copper-based chemicals are permitted with City approval prior to application. c. Drift retardant and tracing dyes shall be used on all sites at all times for inspection purposes. Item # 13 Attachment number 1 Page 3 of 9 d. When using herbicide and pesticides that may harm human and/or domestic animals, the Contractor shall notify in advance all homes affected by the treatment. e. All applicators must maintain current licenses from he Department of Agriculture and Consumer Services for the spraying of herbicides and pesticides on any City owned property and provide copies to the City. 11. The control of nuisance and exotic vegetation shall include the List of Invasive Species from the Florida Exotic Pest Plant Council with any updates to that list (to include Category I and II) and also include the following species listed in Table 2. Treatment of Hydrilla verticillata can be quoted as treatment per acre and not include in the quote for each site. Table 2 — Additional Species Species Common Name Lemna minor Duckweed Spirodela polyrhiza Giant duckweed Wolffia spp. Water meal Wolffiella floridana Bog mat 12. All aquatic system maintenance including treatment of depositional areas, spraying of adjacent transitional areas, and removal of trash and debris shall be completed during each maintenance event, with the City being notified with a weekly report of completion by email/mail for inspection. Failure to notify the City for a completed work will result in non-payment of services. Some sites may quality for exemption upon prior authorization by the City. 13. Upon receiving notification from the Contractor, the City shall inspect the serviced location within 48 hours following the next business day. If, upon inspection, the work specified has not been completed, the City shall contact the Contractor to indicate the necessary corrective measures. The Contractor will be given 48 hours from this notification to make appropriate corrections. If the work has been completed successfully then the City will pay for services invoiced. 14. The Contractor shall maintain individual monthly maintenance reports which shall include: location treated, type of waterbody treatment, amount of chemical use, immediate adjacent transitional treatment, mechanical equipment used, plant species controlled, ambient weather condition, mention any trash removed from waterbody, and any relevant information concerning the program, such as recommended actions to be taken. 15. Two copies of the monthly maintenance reports and treatments schedule for the following month shall be submitted along with the monthly invoice to the City. 16. Contractor shall provide three copies of an annual report (December — November) in tabular form, with photographic documentation of before and after, summarizing all activities and proposing a list of recommendations to be implemented in the following months and years. This report is due annually on December 1. 17. All employees of the Contractor shall be considered to be at all times the sole employees of the Contractor under his/her sole direction and not an employee or agent of the City. The Contractor Item # 13 Attachment number 1 Page 4 of 9 shall supply a list of employee's credentials and will be required to complete all maintenance work with direct employees of the company. The Contractor shall supply competent and physically capable employees and the City may require the Contractor to remove an employee if deems careless, incompetent, insubordinate, or otherwise objectionable and whose continued employment on City property is not in the best interest of the City. 18. The City reserves the right to add/delete a location, area, and frequency of sites from the Contract upon written notice. Payment for additional sites will be based on contractor's site assessment and quote, with approval by the City. 19. Frequency of spraying/mechanical maintenance shall be done at a minimum of contract requirements per year, per site. 20. The method of payment will be per site per month. Invoices must be submitting itemizing cost per site on a monthly basis. Payments will be disbursed monthly for this project. SITE SPECIFIC INSTRUCTIONS The Clearwater Nuisance & Exotic Vegetation Control and Maintenance on City Lake and Ponds includes twenty-five (26) sites throughout the City. A list of these sites and treatment frequency are presented in Table 3. Lakes and Ponds Sixteen (17) lakes and ponds are part ofthe control and maintenance contract. Based on past experiences, seven (7) sites require treatment every month. The remaining ten (10) sites require a monthly drive-by site assessment to determine the necessary of treatment. These ten sites should be treated a minimum of six times a year depending on the need for vegetation control. Highland Ponds is a new treatment site and will require an initial treatment. Creeks, Channels, and Ditches The two (2) linear waterways included in this contract, Byram ditch and Allen's Creek, require control and maintenance every month. Right-of-Ways Three (3) areas in or near the right-of-way (ROW) require control and maintenance. West Drive requires a monthly drive-by site assessment to determine the necessity of treatment. This site should be treated a minimum of six times a year depending on the need for vegetation control. The Florida Power ROW and the Landmark Drive Area should be treated monthly. Landmark Drive Area is composed of a stormwater treatment pond, a mitigation area, and an undeveloped area of native vegetation area adjacent to Mullet Creek. All areas are to be maintained to control exotic and nuisance species. Parks and Recreation Areas Four park and recreation areas are included in the control and maintenance contract. Frank Tack Park and D.D. Davis Park require a monthly drive-by site assessment to determine the necessity of treatment. These sites should be treated a minimum of six times a year depending on the need for vegetation control. The remaining two parks should be treated monthly. Item # 13 Table 3 — Treatment Frequency Name Acreage Treatment Frequency Lakes and Ponds Lake Hobart 1.0 6�year Lake Hibiscus 2.0 6�year Crest Lake 12.8 6�year Terrace Lake 2.1 6�year Westchester Lake 1.3 6�year Lake Tangerine 0.6 6�year Cypress Bend Pond 2.6 6�year Hampton Road Pond 0.3 6�year Sall's Lake 1.7 6�year Lake Lucille 5.5 6�year Linn Lake 2.6 l�month Rice Lake 1.7 l�month Lake Julia 1.1 l�month Highland Ponds 3.3 l�month Arcturas Avenue Pond 0.8 l�month Drew Street Pond 0.5 l�month Prospect Lake 3.8 l�month Creeks, Channels, and Ditches Byram Ditch 1.4 l�month Allen's Creek 1.3 l�month Right-of-Ways West Drive 0.5 6�year Florida Power ROW 32 l�month Landmark Dr. Area 1.7 l�month Waterbodies within Parks and Recreational Areas Frank Tack Park 1.7 6�year D.D. Davis Park 0.8 6�year Moccasin Lake Park 0.8 l�month Cooper's Bayou Park 92 l�month Attachment number 1 Page 5 of 9 Item # 13 Attachment number 1 Page 6 of 9 SECTION II TECHNICAL SPECIFICATIONS SCOPE OF WORK Annual contract for Clearwater Mitigation Site and Wetland Maintenance (RFP 12-11) The project is for the purpose of manual removal of nuisance and exotic species and selective application of herbicide on mitigation and wetland sites. Management of this project shall be done in an acceptable manner so as to maintain functioning wildlife habitat as well as being visually acceptable. Maintenance of each of these properties shall be twelve to twenty-four times a year, depending on the site, to provide for a well-balanced and natural habitat. Submission of credentials for the certified biologist(s) on staff with a minimum three years experience in their particular trade and who provide a minimum of three references relating specifically to the type of work that shall be performed for this project must be included in the bid packet. Work under this contract shall include the furnishing of all labor, material equipment, supervision, transportation and other services necessary to do the required maintenance at the designated areas as specified herein. This contract is performance based and can be renewed for a second and third year at the discretion of the City. SPECIFIC CONDITIONS L Maintain control of nuisance/exotic vegetation in and adjacent to the City owned lakes and ponds referenced in the List of Waterbodies in Table 1. Site maps are attached delineating the areas of maintenance. Brown lining (intentionally eradicating all vegetation) is prohibited. Table 1— List of Waterbodies Name Location Acreage Waterbodies within Parks and Recreational Areas Cliff Stephen's Park Fairwood Avenue 16.9 Allen's Creek Park Hercules Avenue & Lakeview Avenue 16.5 Cooper's Bayou Mitigation Bayshore Blvd. & San Bernadino Street 92 Lake Cl�autauqua Park Landmark Dr & Lake Cl�autauqua Park 42 Lake Cl�autauqua South 2190 Soule Road 1.3 Environmental/Stormwater Monitoring Facilities Glen Oaks Park 1308 & 1345 Gulf to Bay Blvd 11.6 Lake Bellevue Greenwood Avenue & Lakeview Avenue 30.4 Alligator Lake 1125 McMullen Booth Road 5.9 Kapok Park 2950 Glen Oaks Ave. North 12.7 2. The contractor shall submit a maintenance program that contains a schedule detailing work protocol that will be followed for the length of the contract within two weeks of the award of contract. Upon approval of the maintenance program by City staff, work shall commence forty- eight hours after approval. 3. Access to all sites shall be the sole responsibility of the contractor. Item # 13 Attachment number 1 Page 7 of 9 4. Site must be maintained with less than five percent of nuisance/exotic vegetation. Upon inspection by the City, any site(s) that the City staff deems to contain more than five percent exotic/nuisance vegetation will result in non-payment of services. 5. Contractor shall collect trash and debris in the subject treatment area and dispose of trash at each maintenance event. Proper disposal of collected trash and debris is the responsibility of the Contractor. Extraordinary amounts of debris caused by hurricanes, tornadoes, vandalism, etc., would be the responsibility of the City of Clearwater. The Contractor shall report such accumulations of debris when encountered, in a timely manner. 6. Gabion structures/retaining walls (defined as denoted gabion on the site maps) shall be sprayed for any nuisance/exotic species with the appropriate herbicide. 7. The Contractor shall be responsible for damage caused by the Contractor or his/her employees to any plant material or site feature. The Contractor shall notify the City in writing of the specific nature and cause of the damage and repair such damage at no cost to the City of Clearwater. 8. The Contractor is required to have Florida Workers' Compensation Insurance applicable to its employees, include Employers' Liability as well as submit a copy to the City of Clearwater. 9. The Contractor shall install turbidity control in the work area when performing activities that may allow sediment or debris to be discharged downstream. 10. Any purposed chemical treatment must adhere to the following best management practices: a. Follow all specific-labeling requirements. b. Copper-based chemicals are permitted with City approval prior to application. c. Drift retardant and tracing dyes shall be used on all sites at all times for inspection purposes. d. When using herbicide and pesticides that may harm human and/or domestic animals, the Contractor shall notify in advance all homes affected by the treatment. e. All applicators must maintain current licenses from he Department of Agriculture and Consumer Services for the spraying of herbicides and pesticides on any City owned property and provide copies to the City. 11. The control of nuisance and exotic vegetation shall include the List of Invasive Species from the Florida Exotic Pest Plant Council with any updates to that list (to include Category I and II) and also include the following species listed in Table 2. Treatment of Hydrilla verticillata can be quoted as treatment per acre and not included in the quote for each site. 12. All aquatic system maintenance including treatment of depositional areas, spraying of adjacent transitional areas, and removal of trash and debris shall be completed during each maintenance event, with the City being notified with a weekly report of completion by email/mail for inspection. Failure to notify the City for a completed work will result in non-payment of services. Some sites may quality for exemption upon prior authorization by the City. 13. Upon receiving notification from the Contractor, the City shall inspect the serviced location within 48 hours following the next business day. If, upon inspection, the work specified has not been completed, the City shall contact the Contractor to indicate the necessary corrective measures. The Contractor will be given 48 hours from this notification to make appropriate corrections. If the work has been completed successfully then the City will pay for services invoiced. Item # 13 Attachment number 1 Page 8 of 9 Table 2 — Additional Species Species Common Name Lemna minor Duckweed Spirodela polyrhiza Giant duckweed Wolffia spp. Water meal Wolffiella floridana Bog mat 14. The Contractor shall maintain individual monthly maintenance reports which shall include: location treated, type of waterbody treatment, amount of chemical use, immediate adjacent transitional treatment, mechanical equipment used, plant species controlled, ambient weather condition, mention any trash removed from waterbody, and any relevant information concerning the program, such as recommended actions to be taken. 15. Two copies of the monthly maintenance reports and treatments schedule for the following month shall be submitted along with the monthly invoice to the City. 16. Contractor shall provide three copies of an annual report (December-November) in tabular form, with photographic documentation of before and after, summarizing all activities and proposing a list of recommendations to be implemented in the following months and years. This report is due annually on December 1. 17. All employees of the Contractor shall be considered to be at all times the sole employees of the Contractor under his/her sole direction and not an employee or agent of the City. The Contractor shall supply a list of employee's credentials and will be required to complete all maintenance work with direct employees of the company. The Contractor shall supply competent and physically capable employees and the City may require the Contractor to remove an employee if deems careless, incompetent, insubordinate, or otherwise objectionable and whose continued employment on City property is not in the best interest of the City. 18. The City reserves the right to add/delete a location, area, and frequency of sites from the Contract upon written notice. Payment for additional sites will be based on contractor's site assessment and quote, with approval by the City. 19. Frequency of spraying/mechanical maintenance shall be done at a minimum of contract requirements per year, per site. 20. The method of payment will be per site per month. Invoices must be submitting itemizing cost per site on a monthly basis. Payments will be disbursed monthly for this project. SITE SPECIFIC INSTRUCTIONS The Clearwater Mitigation Site and Wetland Maintenance contract includes nine (9) sites throughout the City. A list of these sites and treatment frequency are presented in Table 3. Parks and Recreation Areas Five (5) park and recreation areas are included in the control and maintenance; all sites require monthly maintenance. Allen's Creek Park requires the maintenance of an eastern upland area of native vegetation, approximately 5.1 acres. Lake Chautauqua South includes management of the upland pine forest south of the lake, in addition to the edge of the lake. Item # 13 Attachment number 1 Page 9 of 9 Table 3 — Treatment Frequency Name Acreage Treatment Frequency Waterbodies within Parks and Recreational Areas Cliff Stephen's Park 16.9 l�month Allen's Creek Park 16.5 l�month Cooper's Bayou Mitigation 92 l�month Lake Chautauqua Park 42 l�month Lake Chantauqua South 1.3 l�month EnvironmentaUStormwater Monitoring Facilities Glen Oaks Park 11.6 2�month Lake Bellevue 30.4 l�month Alligator Lake 5.9 l�month Kapok Park 12.7 2�month Environmental/Stormwater Monitoring Facilities Four (4) environmental/stormwater monitoring facilities are included in the contract. Maintenance events shall include manual removal of nuisance and exotic species and selective application of herbicide. In addition to the monthly maintenance reports, a detailed letter for all four sites shall be submitted which documents current site conditions, describes maintenance activities conducted; and recommends future actions. Glen Oaks Park and Kapok Park will require more detailed maintenance twice a month. These sites may require replanting of aquatic vegetation, with a combination of the following species listed in Table 4. Species Pontederia lancifolia Spartina bakeri Saururus cernuus Sagittaria latifolia Nymphaea odorata Scirpus calidus Table 4 — Planted Common Name Pickerelweed Cordgrass Lizard's tail Arrowhead Water lily Soft stem bulrush Item # 13 � � � � � � Attachment number 2 Page 1 of 2 c*''.a �,: ,•„�„ M O O O O O O O O ;� � N O O O N v'� O � M N v'� N O �O � � M CO ' ��. � O� N N N V� N O � ��„Z O�� V� N �O � V� M N N N ri V� M O O� N � CO ��. �� O � v'� �O l� v'� v'� �--i M ��.. � � � � N � CO � � � ��.i � 69 69 69 69 69 69 69 6�4 69 M � M CO M 01 � �O M �O 01 O � � �O M �O M V� �O M � � � 9) � .. 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E�? � E�? b�4 E�? � �' � yC .� � r'� � �C U � >C '+, �" �, `�' � � � � � � p � � � W a Q � � � � t�„ � �, a� �. � �� '� � � � � .� V � � � � 'C a' � � � � ,� � � � c� y � O ¢ ¢w � �7 �� z w� A�It m#�13 !� !� 1 N � � � � Attachment number 2 Page 2 of 2 � �''. � M � O �O � O O l� � �� S"" M O� O� v'� � r-i r-i � O Q ��.. 60 M N O� O � �O l � '� O O M � O � CO 01 l� � N �--� M y� � N N N N n M N � � � � � � � � � � c�i � O �O � �O � � M �O � N H :w � �r ,� �n ,� cv o �n c� r,., � � � � � � � � � � etS � b!i �", �! � �; � � � �; � r ,� �o o c� � � � o � � � � � � � � � `�3 .� � � � � x �� .Q �� 60 O M O O O � � M .. �. � � � � � � � � � � �S � ; S, � :r'� l� N �O �--� �--� � �O O � :�" �--I � � � � � � Sr Q � � fi" � � � � � v �� M O O � O � � v'� O � sQ, .� � � �--i o0 O N `O � � l� O Q�,' � z� �--i O� M v'� "'' � 0�0 `O O � r-� (°} �' � M � O �O � 01 M oo \O U S. 3°,�''^-a �O o0 O� 00 O� � � M O �' � e�'.'�i 1n 01 01 01 l� � N 00 M '� G� °� "a � b9 Cf? Cf? Cf? Cf? � � Cf? Cf? �+ ;. M� tC '� � '. �' �'�.:..... � � � bA U � � � � � � � � � � � � W a � �, � � � �� d � � O � � � � � � � U � ' � � � � � . V s.V. � � � ,� 'C � O s.. p �� +� p� � p O � ¢w � �7 �� z w� Q�It m#�13 � �� N j . � � �� , O N � � �; � , W � � N �� ' N rb7 � w � � � �� Q �� ` w ... J . . .. � � . � � � � . U � � � . .. ��. . . . O � ��,'`; � � � � i 7 �� r °� ': ;�� N N \� � °h� � P � � �, �d N ' � � _m� � � m �� L � M L �� < < � � a a ¢ � � �'. g � � - F � �' � ' � . _. ... ... � ... �`� � � � g � � � �l "� � � � � m m m � � � � __ ��; — _ - , r � �_ _ _ ��z. - .... � �, � � � �� M e M < < < < � � � � � � � � � � o , m ... _ ... .. . . .... � ' ' m m m m m m ,, o _ � M e M m m m m _ � _ � � � o m � � � � � � m m , m � � M . . -_ _ , . .. : ...- __ : . :- < < M o < < < < a ...q_ .. . F3 g � ,.;Y3 , � � F.� ,,,, � ,, ..RI RI . , � � A �.. M.... � �,,,. ', � . ,,, .. � � , . ' ',, ,,. � . . . . . . . . .. , ,,. " \ _ - _ . . - - �� -- . . -.- I r m m m m m m m m m N m m . _ "' t9 . � p � � RI � � � . F3 �R � Y3 '. . "� F' I � I � � � � W � '� . . . . __. . , . __ � ..... ��, - . . ,,. - . _._ ..._ - � � �.� A� . Kl , t9 ',, � F Q...� , � ,, . � . ,, � � . . � .. � � ... .. . . . . � . �� ... J i �.. . : , . . � . U, ' �� , , , � � � F F � � � Z \, _ —� � � � � � � �a � � " � � r� n �� '� , � � F � � � � � ';. , , � �� ' � � � _ < < < m < < < < � '� , � � � � � M �` , _- �. -- 1 , m m m m m m m m'�! m m � � h � M � � � F � � :� �: � a a a a a a W � � , � � �' � ......... ......, .....,, ......... ......... J W m � � � ._ � C� L .. � 1..� � � i (� (� (� � ............... � � � � � � N � � �� `� � �U � ca � � c},a > _. � � a� N, � � � a� ..................... � � �; � Attachment number 5 Page 1 of 3 CONTRACT This CONTRACT made and entered into this day of , 2011 by and between the City of Clearwater, Florida, a municipal corporation, hereinafter designated as the "City", and DeAngelo Brothers Inc, / Aquagenix of the City of Tampa, County of Hillsborough and State of Florida, hereinafter designated as the "Contractor". WITNESSETH: That the parties to this contract each in consideration of the undertakings, promises and agreements on the part of the other herein contained, do hereby undertake, promise and agree as follows: The Contractor, and his or its successors, assigns, executors or administrators, in consideration of the sums of money as herein after set forth to be paid by the City and to the Contractor, shall and will at their own cost and expense perform all labor, furnish all materials, tools and equipment for the following: Nuisance & Exotic Vegetation Control and Maintenance on City Lakes, Ponds, as defined in RFP 11-11 in the amount of $41,304.50 In accordance with such proposal and technical supplemental specifications and such other special provisions and drawings, if any, which will be submitted by the City, together with any advertisement, instructions to bidders, general conditions, proposal and bond, which may be hereto attached, and any drawings if any, which may be herein referred to, are hereby made a part of this contract, and all of said work to be performed and completed by the contractor and its successors and assigns shall be fully completed in a good and workmanlike manner to the satisfaction of the City. If the Contractor should fail to comply with any of the terms, conditions, provisions or stipulations as contained herein within the time specified for completion of the work to be performed by the Contractor, then the City, may at its option, avail itself of any or all remedies provided on its behalf and shall have the right to proceed to complete such work as Contractor is obligated to perform in accordance with the provisions as contained herein. THE CONTRACTOR AND HIS OR ITS SUCCESSORS AND ASSIGNS DOES HEREBY AGREE TO ASSUME THE DEFENSE OF ANY LEGAL ACTION WHICH MAY BE BROUGHT AGAINST THE CITY AS A RESULT OF THE CONTRACTOR'S ACTIVITIES ARISING OUT OF THIS CONTRACT AND FURTHERMORE, IN CONSIDERATION OF THE TERMS, STIPULATIONS AND CONDITIONS AS CONTAINED HEREIN, AGREES TO HOLD THE CITY FREE AND HARMLESS FROM ANY AND ALL CLAIMS FOR DAMAGES, COSTS OF SUITS, JUDGMENTS OR DECREES RESULTING FROM ANY CLAIMS MADE UNDER THIS CONTRACT AGAINST THE CITY OR THE CONTRACTOR OR THE CONTRACTOR'S SUB-CONTRACTORS, AGENTS, SERVANTS OR EMPLOYEES RESULTING FROM ACTIVITIES BY THE AFOREMENTIONED CONTRACTOR, SUB-CONTRACTOR, AGENT SERVANTS OR EMPLOYEES. PDFConvert14325.1.contractRFP11_ll[1].doc Page 1 Revi��1�1�9%�l� Attachment number 5 Page 2 of 3 CONTRACT (2) In addition to the foregoing provisions, the Contractor agrees to conform to the following requirements: In connection with the performance of work under this contract, the Contractor agrees not to discriminate against any employee or applicant for employment because of race, sex, religion, color, or national origin. The aforesaid provision shall include, but not be limited to, the following: employment, upgrading demotion, or transfer; recruitment or recruitment advertising; lay-off or termination; rates of pay or other forms of compensation; and selection for training including apprenticeship. The Contractor agrees to post hereafter in conspicuous places, available for employees or applicants for employment, notices to be provided by the contracting officer setting forth the provisions of the non-discrimination clause. The Contractor further agrees to insert the foregoing provisions in all contracts hereunder, including contracts or agreements with labor unions and/or worker's representatives, except sub-contractors for standard commercial supplies or raw materials. It is mutually agreed between the parties hereto that time is of the essence of this contract, and in the event that the work to be performed by the Contractor is not completed within the time stipulated herein, it is then further agreed that the City may deduct from such sums or compensation as may be due to the Contractor the sum of $1,000.00 per dav for each day that the work to be performed by the Contractor remains incomplete beyond the time limit specified herein, which sum of $1,000.00 per d� shall only and solely represent damages which the City has sustained by reason of the failure of the Contractor to complete the work within the time stipulated, it being further agreed that this sum is not to be construed as a penalty but is only to be construed as liquidated damages for failure of the Contractor to complete and perform all work within the time period as specified in this contract. It is further mutually agreed between the City and the Contractor that if, any time after the execution of this contract and the surety bond which is attached hereto for the faithful performance of the terms and conditions as contained herein by the Contractor, that the City shall at any time deem the surety or sureties upon such performance bond to be unsatisfactory or if, for any reason, the said bond ceases to be adequate in amount to cover the performance of the work the Contractor shall, at his or its own expense, within ten (10) days after receipt of written notice from the City to do so, furnish an additional bond or bonds in such term and amounts and with such surety or sureties as shall be satisfactory to the City. If such an event occurs, no further payment shall be made to the Contractor under the terms and provisions of this contract until such new or additional security bond guaranteeing the faithful performance of the work under the terms hereof shall be completed and furnished to the City in a form satisfactory to it. PDFConvert14325.1.contractRFP11_ll[1].doc Page2 Revi��1�1�9%�l� Attachment number 5 Page 3 of 3 CONTRACT (3) IN WITNESS WHEREOF, the parties to the agreement have hereunto set their hands and seals and have executed this Agreement, in duplicate, the day and year first above written. CITY OF CLEARWATER IN PINELLAS COUNTY, FLORIDA By: William B. Horne, II City Manager Countersigned: : Frank Hibbard, Mayor-Councilmember (Contractor must indicate whether Corporation, Partnership, Company or Individual.) (The person signing shall, in his own handwriting, sign the Principal's name, his own name, and his title; where the person is signing for a Corporation, he must, by Affidavit, show his authority to bind the Corporation). (Seal) Attest: Rosemarie Call, City Clerk Approved as to form: Leslie Dougall-Sides Assistant City Attorney DeAngelo Brothers/Aquagenix (Contractor) By. (SEAL� PDFConvert14325.1.contractRFP11_ll[1].doc Page3 Revi��1�1�9%�l� Attachment number 6 Page 1 of 3 CONTRACT This CONTRACT made and entered into this day of , 2011 by and between the City of Clearwater, Florida, a municipal corporation, hereinafter designated as the "City", and Aquatic Systems of the City of St. Petersburg, County of Pinellas and State of Florida, hereinafter designated as the "Contractor". WITNESSETH: That the parties to this contract each in consideration of the undertakings, promises and agreements on the part of the other herein contained, do hereby undertake, promise and agree as follows: The Contractor, and his or its successors, assigns, executors or administrators, in consideration of the sums of money as herein after set forth to be paid by the City and to the Contractor, shall and will at their own cost and expense perform all labor, furnish all materials, tools and equipment for the following: Clearwater Mitigation Site and Wetland Maintenance, as defined in RFP 12-11 in the amount of $56,361.13 In accordance with such proposal and technical supplemental specifications and such other special provisions and drawings, if any, which will be submitted by the City, together with any advertisement, instructions to bidders, general conditions, proposal and bond, which may be hereto attached, and any drawings if any, which may be herein referred to, are hereby made a part of this contract, and all of said work to be performed and completed by the contractor and its successors and assigns shall be fully completed in a good and workmanlike manner to the satisfaction of the City. If the Contractor should fail to comply with any of the terms, conditions, provisions or stipulations as contained herein within the time specified for completion of the work to be performed by the Contractor, then the City, may at its option, avail itself of any or all remedies provided on its behalf and shall have the right to proceed to complete such work as Contractor is obligated to perform in accordance with the provisions as contained herein. THE CONTRACTOR AND HIS OR ITS SUCCESSORS AND ASSIGNS DOES HEREBY AGREE TO ASSUME THE DEFENSE OF ANY LEGAL ACTION WHICH MAY BE BROUGHT AGAINST THE CITY AS A RESULT OF THE CONTRACTOR'S ACTIVITIES ARISING OUT OF THIS CONTRACT AND FURTHERMORE, IN CONSIDERATION OF THE TERMS, STIPULATIONS AND CONDITIONS AS CONTAINED HEREIN, AGREES TO HOLD THE CITY FREE AND HARMLESS FROM ANY AND ALL CLAIMS FOR DAMAGES, COSTS OF SUITS, JUDGMENTS OR DECREES RESULTING FROM ANY CLAIMS MADE UNDER THIS CONTRACT AGAINST THE CITY OR THE CONTRACTOR OR THE CONTRACTOR'S SUB-CONTRACTORS, AGENTS, SERVANTS OR EMPLOYEES RESULTING FROM ACTIVITIES BY THE AFOREMENTIONED CONTRACTOR, SUB-CONTRACTOR, AGENT SERVANTS OR EMPLOYEES. PDFConvert14326.1.contractRFP12_ll[1].doc Page 1 Revi��1�1�9%�l� Attachment number 6 Page 2 of 3 CONTRACT (2) In addition to the foregoing provisions, the Contractor agrees to conform to the following requirements: In connection with the performance of work under this contract, the Contractor agrees not to discriminate against any employee or applicant for employment because of race, sex, religion, color, or national origin. The aforesaid provision shall include, but not be limited to, the following: employment, upgrading demotion, or transfer; recruitment or recruitment advertising; lay-off or termination; rates of pay or other forms of compensation; and selection for training including apprenticeship. The Contractor agrees to post hereafter in conspicuous places, available for employees or applicants for employment, notices to be provided by the contracting officer setting forth the provisions of the non-discrimination clause. The Contractor further agrees to insert the foregoing provisions in all contracts hereunder, including contracts or agreements with labor unions and/or worker's representatives, except sub-contractors for standard commercial supplies or raw materials. It is mutually agreed between the parties hereto that time is of the essence of this contract, and in the event that the work to be performed by the Contractor is not completed within the time stipulated herein, it is then further agreed that the City may deduct from such sums or compensation as may be due to the Contractor the sum of $1,000.00 per dav for each day that the work to be performed by the Contractor remains incomplete beyond the time limit specified herein, which sum of $1,000.00 per d� shall only and solely represent damages which the City has sustained by reason of the failure of the Contractor to complete the work within the time stipulated, it being further agreed that this sum is not to be construed as a penalty but is only to be construed as liquidated damages for failure of the Contractor to complete and perform all work within the time period as specified in this contract. It is further mutually agreed between the City and the Contractor that if, any time after the execution of this contract and the surety bond which is attached hereto for the faithful performance of the terms and conditions as contained herein by the Contractor, that the City shall at any time deem the surety or sureties upon such performance bond to be unsatisfactory or if, for any reason, the said bond ceases to be adequate in amount to cover the performance of the work the Contractor shall, at his or its own expense, within ten (10) days after receipt of written notice from the City to do so, furnish an additional bond or bonds in such term and amounts and with such surety or sureties as shall be satisfactory to the City. If such an event occurs, no further payment shall be made to the Contractor under the terms and provisions of this contract until such new or additional security bond guaranteeing the faithful performance of the work under the terms hereof shall be completed and furnished to the City in a form satisfactory to it. PDFConvert14326.1.contractRFP12_ll[1].doc Page2 Revi��1�1�9%�l� Attachment number 6 Page 3 of 3 CONTRACT (3) IN WITNESS WHEREOF, the parties to the agreement have hereunto set their hands and seals and have executed this Agreement, in duplicate, the day and year first above written. CITY OF CLEARWATER IN PINELLAS COUNTY, FLORIDA By: William B. Horne, II City Manager Countersigned: : Frank Hibbard, Mayor-Councilmember (Contractor must indicate whether Corporation, Partnership, Company or Individual.) (The person signing shall, in his own handwriting, sign the Principal's name, his own name, and his title; where the person is signing for a Corporation, he must, by Affidavit, show his authority to bind the Corporation). (Seal) Attest: Rosemarie Call, City Clerk Approved as to form: Leslie Dougall-Sides Assistant City Attorney Aquatic Systems (Contractor) By. (SEAL� PDFConvert14326.1.contractRFP12_ll[1].doc Page3 Revi��1�1�9%�l� Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: The Future of our Water Presentation - Tracy Mercer, Public Utilities Director SUMMARY: Review Approval: Meeting Date:4/18/2011 Cover Memo Item # 14 �� ' � �tif . �f� � h 1«, i � „ ,s , � � �r ,�. _ ��<. �{ t� t , {!: , ;�, � � �, f,. � i � �� 3r �_ , � � �:� ��+i,� �,�+' , ', °w � `� ' � � �� i��7��r l �}�±, � � k jFr� � ,��' ' � t�ti I �� i��fi�� }��, �,l� � � � � F j 1 � � . �_ f� '� �� '�� ' � �� i� ! 4�� .3.w� �I ' o , ��°p °� v �, ��'� ' 4 ��„N� ° �s � v.E � e � �s �� ;y� �k 54, ��`� �; � �e � � �"'v��{� � �� ,,� ; � ,�, ,,' �, � � � ';. ��,��..;.; � � ;? ,�, � ��,. , ,. i; � �,,,` � � �{�k�.. }�t� F„ k U� � It . �, � � �� -� , � �� y � . �� 1 P i y��l io � � 1 �� a` � �� u' w .;9tw� ,. , .SS �,: � , i � � �JIl�'"' - , I '� A� 0 ��n: � �� , � a,�_. , � ��a ,,}�. � , ��, \) , �� "�� e � � v " � � � � � � ss��,s1 ' is ;�ifi tr 7��e� �' � yI�� i . ±� Ill��; �� , I '�s�i��—" l�\� � � � I l� 1 . �; ,� �,�; � � a �;� �_�, ��Y G e f � {� x' b11� � ( S 1 i Y �.....;: ' .: ; b � � � � � �� L� 0 � � � �� w� � w � ::. �.�ii,.� �; �� a � :�� : ;, 4 �� ° �� F�� ,;,�,- � � � �� de` �4� � � �„' G, � a e�. � �1l = � � 5 �' � �� ' � � �� i ::z' I ��. � � a �m �` ��' ,w+,;,p�„ ... �� , a9�''"� �'�� i. �� I . � � �� , � � � � � �:�,� � � � s� � . .. �3s.� �! 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U., iffi��. � .. .. � � ` � �� ' � �tif . �f� � h 1«, i � „ ,s , � � �r ,�. _ ��<. �{ t� t , {!: , ;�, � � �, f,. � i � �� 3r �_ , � � �:� ��+i,� �,�+' , ', °w � `� ' � � �� i��7��r l �}�±, � � k jFr� � ,��' ' � t�ti I �� i��fi�� }��, �,l� � � � � F j 1 � � . �_ f� '� �� '�� ' � �� i� ! 4�� .3.w� �I ' o , ��°p °� v �, ��'� ' 4 ��„N� ° �s � v.E � e � �s �� ;y� �k 54, ��`� �; � �e � � �"'v��{� � �� ,,� ; � ,�, ,,' �, � � � ';. ��,��..;.; � � ;? ,�, � ��,. , ,. i; � �,,,` � � �{�k�.. }�t� F„ k U� � It . �, � � �� -� , � �� y � . �� 1 P i y��l io � � 1 �� a` � �� u' w .;9tw� ,. , .SS �,: � , i � � �JIl�'"' - , I '� A� 0 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Provide direction regarding proposed amendments to the Clearwater Sign Ordinance. (WSO) SUMMARY: Meeting Date:4/18/2011 The Clearwater Regional Chamber of Commerce, in concert with representatives of the sign industry, initially submitted proposed revisions to the Clearwater Sign Code in the summer. Since that time, representatives of the Chamber and the Planning and Development Department have met to discuss the proposed revisions and develop an understanding of the issues desired to be addressed. Several revised drafts have been submitted for consideration. Pro�osed Revisions to Sign Ordinance Su�ported by the Planning and Develo�ment De�artment. There are quite a few areas where the Chamber and Planning and Development Department agree on specific proposals or conceptually agree on changes and just need to finalize alternative language. These areas are as follows: Allow businesses on corner lots and through lots to have an attached sign facing each frontage as of right instead of requiring a property/business owner to go through the Comprehensive Sign Program; Revise formulas for attached, freestanding and monument signs but utilize a different formula than proposed; Increase timeframe for determining a nonconforming sign has been abandoned from 30 days to 90 days; Allow greater flexibility for window signage but utilize a formula that may be easier to administer; Allow some graphics on awnings in addition to allowable sign area but have some limitations on area and clarify what is actually permitted; Add language further clarifying the prohibition of moving/revolving signs; and Add language regarding the orientation of freestanding drive-through sign. The Planning and Development Department has met with the Chamber's sign committee representative regarding points of agreement and disagreement. At this time, he has not been able to present those alternatives to the Chamber Board or to his entire working group. Below is a summary of proposals suggested by the Planning and Development Department which address some revisions desired by the Chamber that will provide more flexibility than found in today's code but do not provide as much flexibility as proposed by the Chamber of Commerce. Please note that the information provided below does not include any revisions that are being developed by the City's outside legal counsel. Attached Signs - Sign Area Formulas Cover Memo The Clearwater Regional Chamber of Commerce proposed to revise the formula used to calculate allow �Qble t�ed sign area to increase the size of signs allowed. Its proposal would allow one and a half square foot of si�YY�e�o� one lineal foot of building face facing the street frontage to which the sign is to be attached with a minimum of 24 square feet per business. This proposal would also allow a business to erect any number of attached signs provided the total area of all such signs would not exceed the maximum allowed. The Planning and Development Department does not support this proposed amendment as it permits an excessive amount of signage in terms of area and number of signs and would reinstate the formula that was in place in the City prior to the adoption of 1999 Community Development Code. The Planning and Development Department recognizes the limitations of the City's current sign area formula that permits one sign per business establishment one square foot per 100 square feet of building face facing the street or 24 square feet, whichever is less or a minimum of 20 square feet. To provide greater sign area to the business community while ensuring quality designed signs, staff has developed two minimum standard options. One option would provide for a specific amount of allowable square footage and the other would be based on a formula tied to the fa�ade and the type of sign proposed. This proposal provides an area incentive for erecting a higher quality of designed sign but without the need to file an application for Comprehensive Sign Program, which requires a$400 application fee. The proposed revisions would be as follows: One sign 24 square feet per business establishment with a principal exterior entrance; or One sign up to 3% of the primary business fa�ade but not exceeding 36 square feet provided certain sign types are proposed including channel letters, signs on awnings that are externally illuminated, flat cut out letters, contour cabinet signs, illuminated capsule signs, backer panels if designed as an integral part of the sign and other sign types of a higher quality of design if approved by the Community Development Coordinator. Traditional cabinet signs, back-lit awnings, signs or raceways and changeable copy signs are not permitted. Signs permitted consistent with this provision may or may not be accomplished as a walk-through permit since a certain level of design review by staff will be required. Additionally staff proposes, in conjunction with the Chamber, that businesses located on corner lots or through lots may erect a sign on each face facing a right-of-way based on the above formulas. Staff also proposes to allow businesses with rear facades facing parking lots with rear public entrances to erect a 16 square foot sign above the entrance provided such signs are not erected on a raceway or is not a traditional cabinet sign design. Staff is proposing to permit this signage in addition to the formula outlined above. Additional Signage The Chamber is proposing to permit all awnings, whether illuminated or not, to have logos on them (no copy) in addition to the allowable square footage for wall signs. The Planning and Development Department staff needs further clarification on the intent of this provision as many logos/registered trademarks include text. Staff is supportive of allowing a graphic/artistic element on awnings provided the awning is not back-lit and the element is limited to 25% of the awning. Because this may cross into the realm of art, staff would need assistance from the Legal Department to craft an appropriate provision. Freestanding Sign Area Formulas The Chamber of Commerce proposed to revise the formula used to calculate allowable freestanding sign area to increase the size of signs allowed. The Chamber's proposal would allow one and a half square foot of signage for one lineal foot of building frontage or lot frontage, whichever results in a larger sign area. A minimum of 32 square feet per business is allowed. To address concerns about limited permitted sign area through the building permit process, the Planning and Development Department is proposing to eliminate the current formula for determining allowable sign area which allows one sign per parcel (unless on a corner lot), one square foot per two linear feet of street frontage; one square foot per 100 square feet of building face facing the street or 64 square feet, whichever is less. A minim��ftv��square feet is allowed. In its place staff has developed has developed two minimum standard options. One would provide for a specific amount of allowable square footage and the other would be based on a formula tied to the fa�ac�� t�ie� �t frontage and require certain design criteria to be met. This proposal provides an area incentive for erecting a higher quality of designed sign but without the need to file an application for Comprehensive Sign Program, which requires a $400 application fee. The proposed revisions would be as follows: One freestanding sign 24 square feet per parcel; or One freestanding sign up to 3% of the building fa�ade or 1 square foot of signage for every three feet of linear lot frontage, whichever is less. The following design criteria shall also be met. The sign and sign structure shall incorporate colors and materials consistent with those used on the building as well as those of the business logo and the sign structure shall incorporate architectural details from the building such as cornices, distinctive roof forms andlor materials (pitched, tile, etc.) columns, stringcourses, etc. Signs permitted consistent with this provision may or may not be accomplished as a walk-through permit since a certain level of design review by staff will be required. Corner lots or through lots may erect a sign on each frontage facing a public right-of-way provided the maximum area of the two signs shall not exceed the total maximum allowable area facing a right-of-way plus an additional 15 square feet. The business establishment could also choose to erect one sign on the corner or on the primary frontage with the increase area. Comprehensive Sign Program The Comprehensive Sign Program provisions are not proposed to be amended by the Chamber however, the Planning and Development Department supports limited revisions to better articulate design requirements to help applicants better understand what is required. It should be noted that the proposed changes in the minimum standard sign provisions allow signage that currently requires approval through the Comprehensive Sign Program. Staff believes the program in its current form is still appropriate for large scale developments, big box retailers, shopping centers or businesses that want to erect multiples signs. Monument Signs The Chamber is proposing to increase the height of a monument sign from four feet to six feet. Conceptually the Planning and Development Department would propose to revise this section based on similar concepts established for the attached and freestanding signs and allow up to six feet provided certain design criteria is met. Window Signs The Chamber is proposing to increase the amount of allowable window signage. The Planning and Development Department supports some increase but would like to make it easier for businesses to determine the amount allowed. Staff is suggesting using 25% instead of 30% because it may be easier for the business to determine and provide an amount not to exceed on any fa�ade. Pro�osed Revisions Not Su�ported by the Planning and Develo�ment De�artment The following is a summary of provisions not recommended by the Planning and Development Department. Freestanding Sign Height The Chamber is proposing to increase the height of freestanding signs from 14 feet to 16 feet. Through much redevelopment and the addition of new businesses in Clearwater over the past 11 years, numerous prop�Pt�%s��in compliance with the height standard established in the 1999 Code and the Planning and Development D��m �e�r�t does not support changing this. Electronic Changeable Message (ECM) Signs The Chamber is proposing to allow electronic changeable copy signs on freestanding and attached signs. Such signs could occupy up to 75% of the allowable sign area or 75 square feet, whichever is less and images (static ones) would be allowed to change every 15 seconds. This means each business could have both an attached and a freestanding sign with electronic changeable messages. The Planning and Development Department does not support ECM signs because they are inherently at odds with the general principles and purpose statements set forth for the sign regulations (Sections 3-1801 and 1802) which focus on maintaining a visually attractive urban environment, enhancing the attractiveness and economic well-being of the city to live, vacation and conduct business and to regulate signs in a manner not to obstruct the vision of or district motorists, etc. Notwithstanding the assertion that only a small number of businesses will erect ECM signs, one can travel nearby roadways and see the increasing number of such signs. One can also see the variety of poorly designed and unattractive ECM signs. Consider the possible scenario of several hundred ECM signs along the City's corridors such as Gulf to Bay Boulevard and the impact that would have on the City's built environment and quality of life. The City is losing population and has an aging housing stock. It is imperative to maintain the quality of the city's built environment in order to remain competitive in the regional market. Maintaining high community standards is an important way for Clearwater to continue to distinguish itself from other communities and remain a good place to invest. Clearwater's commercial corridors provide a"front door" to the community as a whole. Allowing ECM signs along the City's corridors will degrade their appearance and appeal and ultimately negatively impact their health and the health of abutting residential neighborhoods. Allowing a business to erect an ECM signs may provide that business a competitive advantage in the short term but the Planning and Development Department does not believe it will provide the City with a competitive advantage for the long term. Sandwich Board Signs The Chamber of Commerce is requesting that the draft sandwich board sign provisions discussed in fa112009 be incorporated into the proposed revision. That proposal would greatly expand the scope and number of sandwich board signs allowed in the City permitting them on public and private property in all Commercial, Downtown and Tourist zoning districts. The Planning and Development Department continues to recommend limiting such signs to traditional urban corridors found in the Downtown and Tourist Districts. Address Bonus The current Community Development Code provides three square feet for addresses which is allowed in addition to total permitted sign area. The Chamber is proposing to increase this to eight square feet. This allowance is larger than what the current code allows for directional signs into parking lots. The current allowance has not created negative issues in the past and staff believes the eight square feet proposed is not necessary. Definitions The Chamber's proposal includes revising definitions and including some form of these definitions within the sign provisions. The Planning and Development Department does not support having definitions in the division regulating signs since that is inconsistent with the way the Community Development Code is organized. Summary and Recommendation Cover Memo The focus of this memo has been to address substantive areas of the Chamber's proposed sign revisionslt�� other revisions that have not been addressed in this agenda item and staff needs additional time to consider. Examples include revisions to the flag provisions, definitions changes and a few other minor revisions. The Planning and Development Department recommends addressing these larger issues at this time and deal with the more minor ones once an ordinance is prepared. At that point if agreement cannot be reached on those items, staff will report those differences to City Council. The matrix compares various aspects of the 1980 sign code, the current sign code, the Chamber proposal and the Planning and Development Department proposal. 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U � � ?+� � b�A � V � � � ?+; /o� ..�. ,1:i U bA �r" C� � C� � C� � N N '�'� Nyy ~ R V� U ° ' m O o ,sl � c� � W •� '� ° �". � bA �' � O `� 4-i � bA � � � .� '� •� � � � p c� N •� � � N �". a � V � ,� ,� �*" �--� N y..i bA � � ,� � � N� ¢" � N o � o �, �'n � � Z � � H � � � � o � o � � �° � � on � w o � bn � � � ,� � nber 1 a, ou a 0 �" ..�- �'. � • • • � . . .,:-:.:�.- .>z;Jn'� ':�;:. X .��,. y l: - y `;.:t��-� V April 13, 2011 Honorable Mayor Franlc V. Hibbard Honorable Vice Mayor George N. Cretekos Councilman John Doi•an Councilman Bill Jonson Councilman Paul F. Gibson lsl � Re: Suggested amendments to the City of Clear«�ater Sian Code. Honorable Ma}�or, Vice Mayor and Councilmembers: It has Ueen nearly two years since a partnership wras formed bet��een the Clearwater Regional Chamber of Commerce, the Clearwater Beach Chamber of Commerce and the City of Clearwater, tluough its staff for the purpose of adjusting the city sign code. A tremendous amount of dialogue, thought process and decisions have been made by all those involved, and �ve are of the opinion that much progress has been made in adjustments� to the sign code that ��ill nzake a differeuce in the busiiless C011llllllllli�'. This is intended to give our response to the staff recommendations. They are as follo«rs: 1. Attached si�ns - Si�n Area Pormulas. We would ask that unlike fi•eestanding signs the calculations for attached signs and the calculation of square feet fot• attached signs follow the te�t or shape of the sign and not be calculated ��ithin a boY or rectangle «�hich «-ould cause unique-shaped sigils to be at a disadvanta;,�e. 2. Additional Si�na�e. The determination of «��hat is cop�� is the devil in the details. A trademark lo�o such as "Sub�a�ay" for e�ample is the name of the business and also its logo. For e�anlple if the logo "Sub��ay" or the logo "Starbucks" «�ere perrnitted, «�e �vould aQree ��ith the statement regarding "co copy". 3. Sand�vich Board Si��ns. Sa�ld��-ich board signs (c�lled A-Pranle signs in the proposed ordinance) should be a��ailable in all of Clear�� ater. If a business o«�ner belie��es the use ot an A-Franle si�n ��ill impro�'e his business opporttulity, then the si��n should be iisable b}� tllat busiuess il�respecti�-e of ��hei•e tlle bLisi�less is located in the Citv. ,i ; ; ; ; Attachment number 2 Page 1 of 16 Item # 15 Attachment number 2 Page 2 of 16 , �. Address Si�ns. «�e are of the opinion that Address signs should be greater than three square feet. If not eight square feet then something in between three and eight square feet should be approved. It does represent the address of the business and for purposes of identification and emergency puiposes «e are of the opinion that three square feet is not fiuictional. �. Electronic Chan�eable Signs. We e�pected the greatest resistance ��ould be directed to digital signs. It is a new and evolving technology in signage. Electronic changeable copy signs, contrary to the statements fi•om Clearwater's Plaiuling and Development Department, can and do favorably enhance the visual environment of the community. We agree that poorly designed signs can degrade the visual environment, and are willing to work with the city on regulations ensuring that electronic changeable copy signs are properly designed and incorporated into the architectlu•al landscape of Clearwater. With the aUove being stated the following are possible ways to ensure that SL1CI1 signs are properly designed and conform to Clearwater's visual environment: - Require that such signs be architectui•ally integrated with the property on which they are placed. o This ensures that such signs are not simply placed onto a pole without consideration for the appearance of the property on which they ar•e placed. Elamples of such integration may be found in the accompanying �acket. - Require that such signs incorporate fiill-color technology. o Electronic changeable copy signs, when properly designed and utilized can appear no different than a traditional sign. However, certain usage, especially the use of monochrome (single color) text, reduces the signs' ability to blend in with the surrounding enviromnent and often leads to the same issues cited by the Planning Depai�tment. Requiring that slich signs come equipped with full-color capabilities ensures that businesses have the tools to create effective and visually pleasing messages. - Requir•e extra landscaping SUI'I'OL111CIlIlb SL1CI1 S1�11S. o So long as sucl� landscaping doesn't cover the messages on such signs, it can certainly add to the visual enviroiunent of the property in question. The Planning Department's concerns for proliferation and potential for several hundred electronic changeable copy signs along Clearwater's corridors are unfounded. Electronic cl�angeable copy signs, especially those that �a�ould incoiporate the features mentioned above, are expensive enough that they will not be popping up on every street corner. On that same note, electronic changeable copy signs actually i•educe visual clutter by eliminatin� a business' need for temporary signs and multiple information signs. y !�S �1'eV10L1S1j� Si1ieC�, the eit}' OUVIOL1Sly lll1C�e1'Stc111dS ille Vclllle Of 1I11S IlleC�llllll Of CO111111LI111Cc1t1011, as they currently use this teclulolo�y theinselves. It seems ��holly inconsistent for the city to allo�v itself the use of electronic changeable si�ns while prohibiting local businesses fi•om benefitina fi•om the same technoloQy. Please see attached document relating to research and elamples of di�ital signs that «�ill also be submitted to staff aud council members. Item # 15 � Attachment number 2 Page 3 of 16 T11e bottonl line is that electroi�ic changeable copy signs are a safe, aesthetically pleasing and effective form of advertising. Numerous cities throughout Florida and the nation, the State of Florida and even the Federal High��ay Administration have found these signs to be safe and appropriate in their jurisdictions. We strongly urge the Council to permit the Chamber to continue to work with staff to explore ways and methods that permit the use of electronic changeable signs and to devise methods and procedures that �vould create aesthetically pleasing electronic changeable signs. The Clearwater Regional Chamber of Commerce feels this partnership has been beneficial. It has allowed those involved to be open, candid and creative. We welcome the opportunity to continue. Our thanks to City Manager Bill Horne, Planning Director Michael Delk and Assistant Planning Director Gina Clayton, without their support and dedication we would not have gotten this far. Included is comparison of Clearwater and other city sign codes as well as information relating to digital signs for your reference. I��elcome i112 O�p02'tUlllty to answer any questions you may have. Sincerely, �� i; , � � `! I//��9 /��-�..- / ��`, �,� - , �_..__ Bob Clifford President/CEO 3 Item # 15 � 0 � � � p = �I O (D. rt � 0�1 N � rt � � O � � N � Z q I� � I � � Q ( (D � =*. I v Q N r+ i -� � m I , X � n i C I �' I �. ! � --I ( O � 1 �' I rt � � o � �` 0 � � � z m O rt �, v� fD � � i N � � -� v N -C v n.. Q "1 � � (D Q. � � � � rr v � � -s� �- � �. 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'n p in a � rt < �' � I � � � z �' ro o � � � � � � n � (D w -a m N a. � ro �. � v; � cn OYt � � � .Q � � � � � -�s =- � � � O O � = � -s 7 (D F-� � N (D � rt � !"�; � O � �; — � � N �. m N � p S3? � 7 �' � p � � �. � � � � a��. � fi Q � �, o ia. -, L�. � `t j • =i; O rr � � v �a C N � N O S N �'t u'� n" �- v O Qq Q 3 �^ v� v � W Qq• �� rt (D � F-' v . � �, v� o � � 9J S] D' r (D Attachment number 2 Page 12 of 16 o � � � � � p (D � c � � � �, � �, �; < � � t/; n tD Oq (np � � fD � �n � � �- f� � rCr � O r+ Q. 7 � � � 7 O O ,rt Ot1 cn f�D � 3 � fD OJ � � � < x. 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O r+ � O � �' (D ni X < n �• c � � Q Q . .-r � fU v� ; c' -� � � 0 rt � N�I r= R I C � + Q rt � � Q. ,.i � N I N I n I v i r c � o � t/'f � � � O m � x � n .� c � � � � � � � � � c � � O � � � C h C N -�'i O � n� m v n o� n C � �-t: O 7 � Attachment number 2 Page 15 of 16 � C = @ t N OA� � .-Sr rt O r�' � � D �" � ' N � O n v � � _ c7q' n � � v � n � N � � _ A�7 Oi � � rt � N � X C1 � rD n r1 � i a N � N C � _ � � � ■ � � � �--''r � 0 � � 0'4 � ' -,, v � � �' n C � (D Q � N (D v n m � c m � O � Item # 15 A �' w � � tz. 0 � � C � N Q' rt � � �. N � rr v� v � fD � a 0 � � � rt � �� W O � v � � a a- w �I Q 0 � � c � � � rt � s� m � r+ Vf v � � � � �C C � < f-F S 7 1f.1 O Q N � � n O � � O 7 rt � (D � � � W C 7 lD � N ° � � N �=r ln � � � � s rt v � � � -r, v ,n w � [D � � ro -� c� � C _�. N Q r-t O S � < � Attachment number 2 Page 16 of 16, N � � � � � � � O Q N � r�r � -�, -r, v •f, N � (➢ � D � (D �--I °� � (D � � � � � O -�, � • D n� � x �, n�, o \ O N � � .Q ...h � � � � � � "f I� �' N QJ 00 � 7 0 N Q O �'+ � O rr '"' S LS (D C O Q 7 �A -�, -z O 7 r-h v on ti Item # 15 � � � � � . ... ........ j�?�`.t. 4�1�'l�r., �,..�} r ��:.,✓ U !� �'"r� '"`i'�i ��.Ja�4�1il,i�;h�R�tl��vm�v`�i��€«,�°?� � `��"� �' � � �� Item # 15 Attachment number 3 �, � r t � i � P, , �_ F A1 r �'py � �i� � � i �,,� 4( 's, t � , i.. � ;V � �, l�. r �, �., ��:�,�� " �°�� '�� .��'�„�� . . ��ic�itc�l billl�o�arc�s loc�k ju�t lii�� ir��cEihianal s�c�tic: 1�ilikrc�arcls, sa �:xc�pt tney c�ri� dis�l�ay inulii�le m�ss�g�s � CJi�itc�l cc�nt�nt is sfc�fic c�rrc� chc�nges Pr� �noth�r rr'��ssag� ir�sfanPc�r7eously, wit��c�ut movem�nfi � �C�T c�n a�,-prumi5� �I�ctrc�nic mess��e c�ni�r ��"JCJ�I` c�� car�ir�7<xte<�, �I�sFiinc�, irl��r��iff�n� car rz�<>vir�t� �ic�r� � I�i�7T a c�iant calc�r iV screen � ?`�x ��zs�; ir��r�crs�:s within �z c��mmut�it�j �y stisnulasinr� it�cal cc7rrm�rce � 7is�lay P,MI��I� A,I�rrs, w�;c�P�i�:; uc�r��t�s, �ran�Wrc�i�s i��c�itiv� �r�rr�ir2r�s, fir�, ��I�:rPs, i�vrr�Nic��c4 sF�r��ri��f �s�c�r.�tc:s �and cr��rtrnun�ty t,v�nt� � Str�fEC irr�ac�es, n�.� �n�r�r7�iic�ns � t�igi�c�{ billbr�c��cls �'i:��i�ray st�fic irnt��es �� he c�p�ratar g�s�s t�7� ac;cc�rr��c�nyin� sa(t�vcsr� fr� �a�ily s�:t billk�cc�rds tc� c�ny F7c�ld fi�-r�� n��scri��d i�y i��J�r�ti�r� � I`�ever 9r�c� brit�ht � G�ic�ital billbr�arr�s corrr� �c�uipp�;r� wiPh a��amcaric dirr7ming t�chr�r,:�lo�y, w��ich c�djusf:� �rir�htn°.>s �rcorc�ing tc� r�m6ient li�ht cc�nditic�ns ��his techr�olaqy k�eps aili�r�arcls �rcam kr�ir�ir� Poc� '�rignt � I'�sifiv� pu�lic r��c�r7s� $ Che ,�rbitron L�igitc�l �illbc�crrc� st«dy �ound thc�t rr,r�r�� I��csr� fc,u� �ufi �f fiv� tr��;��4�rs whr� r��Ps"c� digital �illbo�rds �6�ink t'ne sigr�s help �h�Ir cc�mrnunity by �rc>vicling im�r�rtani csc�d timely em�rr,��ncy informati�n, s��h as �1�E3�1� �lerts � More tnc�r� hc�l� of vi�wers think ih� c�ir�itai billbaards c�re artrcactive e „�� , � ° �` � .� �.� �.� � ..� N r� � �� ,k,,,. � �� .�'�� '�� Elec9rr�n�c M�ssa�e Cenrers adve;r�ise khe gaads and s�rvic€:s �f th� prop��ri�y <�n whic€� they �sr� pl�zr��! 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rr��c�n glc�nce tim�s w�r� I�ss nc�a� an� ��cc�nc�. 1��e r�pr�r¢ a(sc� ��und r7r� c,��r�u�ic�ns r�gar�linc� the s�l'rirric��n �raf�ty c�# c�i�i�r�) biilk��ic��-ds. � ��3�`� � ��m�� `�� P��"�� "� �� `�" � ��9�� '�� , �°� "�"� �� °�� +� ��°�� °�� d � �� `h� :a}uc�� x�srr�irE�c� tr-G� sPcsti�gicc�$ rc�cati�,r�s�si� b�;Pw�en c,rscsir7 c�sgit�� Fa�i�6aac`ds c�r�c� trc�ci`=.e ,a��E�ty, a�� #�fc�w�-r�i�i�cl i� �:��/ c:�rr�[r��ic�r� k��tw�en t�� Pwc> �,4fsts, It r��r�s°�3��1 �r�af�ic <,��c� �zWc�i;�c�nr u�tr� n{�e�r :�t>v�n c�ic,�i��l �ill��c�rds fior c� ;�r3ric�d �� w�lvc m�rrth�'�e�c�r� c�r�c� c��te;r � th�: �sillbc;r�d:;' c:,5;�nv�rsi�,r� �� t�igiPc�l, Ih� s9��c�y �wx�f�c:.� r�c� steatisPic;�) r�Irstic�r�s�ti� ��Ywc�rr �i�iP;�i i�illcs��arc�� nu th;� c�cc;�rrc.ncF� c�� a�crc3�nhs. � �� `�� _ ,.�� 9 �`�� "��' �;��°�"�°�" �� `��, ��, „��`�� ,��"�;� � ��"�1 � �� (��j ��4�� -�c�r�r�s� �� fihis s�ksdy is f�o �;xctrr7ir�� 1��7� sfatish�c��al rciatic�r��i�:� b�tw�en e�igital bill'�vcrrc�� as�c�'rl�a��r s��f:,ty in ��crci��s,:;r, P�Jlir�n�sc�tc�. "i"hi:7 sYur�y �r��l��r�c� tr��f��r crrr� racri�3�r�t c;lcstc� �icanc� Irac�� r�c�czr�, c��;�r i�u� cx siir�t� r�i�itc�� il�kac�c�r�� v�iPh ��r�f�ic °��rr��;s c:rall�c�iv�ly r��ar�:,�r�fir�c� ,�� r�r�i��ic,r� vc:h�ck� s��r�y��r. ��'h� sfurly ��c.s, ��ic:�ct� c1��r� ra� ��}I�c;��c�, c�m�;�� r�� -cc�r-ci�r� in��c:��n��;rr�iy �y i�hrd `�"�cN��;�t�� '�alice C�e�zar�rr�e�t, ��h� c,v�rai) cc�erelu�;i�n e�� th� �P��ly is��h�at c:�i�i;ctl biile��rr`c�s in �r,r„1��r ��c�v� r�� s��tisii��rlly sic�rri�i�c�rrt re:lafic�nshi� vvtt� i��e; c�c�.°�yrr�nc ,� �� c��ci��r�ts. fl�is �cancl�si�n is E�c�s��l �n rh� i�c�r�t�st�;r�� I'c>li�e ��e,�c�rtrr��nt's �wn datc� t�nd �n oiajc�r�iv� ss�ti�iic�) c��sc�iysis. y�u4,�ti�J�'�,,',i�i`r��t�`ti'��}jfif;+` „?� ��`��`�" � ��°�� "�'�� °,��, �� .�rsF,.� ,? ,�;�, � � � �� ,��0�� , ��, �'��°�� '�� `�� 3� �'�e,�ur�r�.�;� �:�� 9�hi,� ��udy i� tr� �x�,�mir�e th� sPc�t��t�c�l r�(�tic�nship "�efwe�n dic�ifial billb�+cards c�n� i�resffiru sc�§�ty ir� �(�S��c�u�ar-c��.x�, I'��w Nt�xic�. l�his :,�u�y r�r��s�y��i tra�fic c��cl cacc�d�rr� c:ic�t� a:aE�a�c� la��tl ��cs�� t�r�� .s��t��n r�xi.aPir�c�, c�i�it� k�ilCk��rd,� vvil�h t�caf�ic v�iurr��s cr�l�€�ctiv�ly rc��r��se�finc� ��(� rr�i9�� ar ��i��Ees p�r yec�r. T��a sPu��y�+�s�s ��i�a�r�E c�c9tc� �s r�r�(I�ct��, c{�rr��dir,� c�� r�;eorr��c� anc��a�r�rr��r7t4y e�y fl�� 11'o€.�c��F�rc�t.a� °c�lic�e ��3�s�c�rtmer�t, i�� ovc�rall cc�r�clusic�n c�f� fh� s�ur�� i� �hr�t digif�! �ilibr�crrr:is in Al'�uc;u�rc�uc� h�ve ��cs st��i��icc�!$y sic�ni�i�r�r�� refrrti��r�u�ii;� wiih 9'h�,� c�c�vrr��r�cc �a� c�GCi�d�nts. Item#15 � , _ - -� � . � � ,� wi�'9d Wn W B R�:9'� ■ S M�tn ��uY4iNue'°!.! �w � �� ... �� 9WN��Irx��. � ��9�� . I&`n ��. f�h� �ur�anse c�� his stuciy i's Pu �xarnie�� Yh�� shca�is�' �r�c.� Pr��fric:'sc��ty ir� r�nc� r�rouncl �ec�c�in�; C��-i. f��i �t�� ca ��rirac� c,� c ic��t ��crrs, �al�rre�'Ic�c:a� r'�c�s r��r �c�lurr��s ccillec�"s�fc��y ��r�resen�inc� �?;�3 mil�ic�r� v�l- r�s rallech�d, c�rn�ilied anc� r�cUrr��d inr�e�a�:rrcEe th�;'�'enr�syluania C7�par�rnent c�f 7r�n.��a�fcatic�n.' dic�ital k�illbc�c�rds irx th� I��c�r�pr�c� c�r�c� hrav�; nn ; cacc�urrenc� �+� c�CCi��nfs. ! �� F � � �� ;�.�� ' �� ,"� ` ��1�� `� �� "� ��e�� "I �� } Crtr� rep�rt ce�nsists c�i ca re�ri�v� rs�' }�re�ic�us res�;c�' s�udies as hc� hc�w ta pursu� �uture r�:s�arcir. T°hc t�c�� tE�� p��s��t b�c�y cr� r�s�c�rrh�� is ir��Ec��n� t� . . �> , r�. � ` -�-� ��'�� '�� } Lic�-�hPing S�:it�ric;��, �r�c. ��r��>rrnc-}c� res�c�rch §v c��v�lc,�a r� rr iimits c�E c�ii-prerni,�� elecfronic rrr�ssag� c�nt�r ;igns ka I(C�r�rnirrc�tin� �ngin��rin,t� S�t�ciei�y r�� Nc�rP�7 Arn�ric�a �I�S�J'� f�r cf�1C. (umincanc� iimits basec� an sign-i�a-view�r rne.cts�: I r ptc��e:c� csr�c� ��rr��r€cl�;�! �� t�i� f ' ��r� scc��: cs� Y�ii� doc�rir5�i�t �;, �� ; r� c:i�ctrc�r�irr�ily e��trc�Vlr�c� , �� Lrs. � s��"�� "�� c�� ;>��:s��icc�ti�ac��,,� karic��h��sr, h� Esluminatinc� Engin�ering �ria fc�r bill�aucarci lurninar�r.e c:c� �>iilbc�c7rc� �atec�r�rics. ��'��'� �� G��m ar s��;cificntic��u �� bri�h�n�s�, 7 acc�ph��' �resctic� by th� r�s�arcl� �sP�i?lisf7�s crit�ria }� Item # 15 Attachment number 3 � � �� _ � �"�� L i.FIY} sic�r�s a�`c mcade t�p c�� groupir�gs of srrEC�ll ,�.,Ci1'� ((_icjhP Lmittinq �Jiades). L�C�'s c�re cs solir�- sPcste electronie c�evic� th�at emits light wherr enerc�i��d by ap�lying �o�r�r. �ach inc?ividuaf 1E(� �rr,its r� s�i�ciiic c��ns� c�f �i��9. The �iis�lc�y.� 6�av� t�7� c��i�ity tc� e6i��,�c�y c<>Ic�rs r�cr�iss the �pectrum usinc� only ihr�� ;�rirn��ry cr�lor�r! L�L�s; rcc�, greer� c�nc� 1�{uc. A r�;c6, ra c�r�pn �snd c� �lu�; L��} c�rc;� c�os�ly r�oc�ra��d an � sign, in whuf is firalled a�rix�l, c�r�d fihe c3isplc�y rr�ii�es vc��iaus cc�mbii�ci�ac�r9s and �nt�nsiti�s crf these three cc�lors to cr�ate a[I th� cc�lors ci� the rair7k��avv. Through th� �s�ac,�.e c�c � muitil��u� c�� p�ixPls bein� eontr�ll�:c! k�y i� com�rtit�r; c�n ir�ac�� c;�an k�� c.r�c�tec�,. �� `�'°� �,�� "�` ��,��`��,��l� ��3��'�°��` �� " �: �k��'�° �,��°�` �� , I he �c;�ceiv�;d bric�htrq�ss ca� c��r L�d sic�n is r��encl�nt crrt a vc�ri�ly n� �ca�fc�r�, ,��T7aient li��it ��nczi�[ar�s �Ic�y fh� Icar;c��st r�>ie in c��€�cting t6re bric�htn�sry ra� thn c�isplcay. An �LI� si�n cc�rnmi�r�ircat�^s ies rn�;sscsc�c�s c�y �miftsn� Ii�hP. 1t th�r�gar� 1r�us� r�t b� Yc�o ciim, sinc� i� �c�t�ic�n't �S� c�ist�nguis�i�d in sur�li�a��, nar shc�uk� �t be to� bric�Fit, a, th� imc:�e wil) b� c�i �tart��:� tsr�d �iFfi�Q�� ti� r{wcsd. 'f�� s;gn rnust �c�j��sP €P� k�ri��tr�ess e�v�r t�� cc�ur�c v� the e��. Tc��c�y's si��,s ctzr� �izra �rr�r�� 'I C?C��G c9urir�c� �� ari�ht sunny r.��fi;;rn�c�n, ici rarc�un�� % (t��a�nc�in� can r�can��ca�:ti�ic>r c��r� rs�c�r��l� ��ur�,�g tn� c�ar!,es1 nic�hi: �l�cs� m��ns th�: s�c�� is crr��y �%� css hri�i�l� ��t nir�hi��r�4a c��rir�r� Y�� syh�m,��. I�urinc� 1i�� c�iics�: c�� th� d�y, �th� �ic�a��wili �c�ri�ic�ically , , ` ae�jz��t';',s �>r��;�ir��ss I�v��ls ra �ns�re �f is c��a�rc�Pa��c; r�ppraprfczteiy: . . _ p7�7 ��ju,trri��i�� i� �c�,��i4�;U b�;Mtaus�� caE P`rt� �hc?fac�i`sjli�fif s�.r�sor. t�� sic�r�s cc�m� e€aui�ap�d with ca iigi�t scns�r, wk,�c�� e.��;cls th�; carr�bf�r°ifi lic,hl Icvel, c�n�' adj�sts'th� sic�n's E�ric��itness c�ccorc�ir;c�ly: l�l�� c'r;�nr�ca i� r��at inslr�rific�r��auc;, �ut rav�r�g�:� nvc�r u s�t tim� periz�d. � N � � �� -la�r✓ k�ri;�htncsss i� Grr��urc:c� i; irn;�r�i�tant. V�hcr� LI�� srr�ns �✓ee�; ��r:;s �:��;irr� r�#F�v��c�za��; mar7��xc;urers �pc�ke csbc��jt bri�hrne�;> usis�c� rsiis. (cc�ri��elcas ��r m�r�r sqc�c�r��k} CWiits ar:; �a r�;e�srar. c�� the ��r��un? csa liy��t � sig� �n�i'r:,. F�his vvc�s �an �xeellent s�anc�lc�id for mc�r�u�csctur�rs tc� ia�o� hvw Fri�ht t�ey r.��ulr� i��rra'�r r� s'sc;n. (F�r�y Prvrl�r�calr�r�y �a��+c�e it c�i{Fic:�� f{�rr ��is �r� �� usec� c�9�t c�f dor�rs r�s th�y wer� n�i rar�c�hP �na�igh ta i:c�ar�p�ie with s�ar�li�hij �c�dc�y, ca�ir lypic;al dc�y�irr��: ��rir�htr��s mezxir��urn'is 7 i�� 6'�its, with a n�c�htrim� c�v�eage r� 24�} l��its. I��vv�v�r; th�se �cv�l� c:r�n h� �cectary ��c�;set fc� l�w�r rr�c�x Ie.v�(s;�c� rr��t lcacal c�cl�s, i��i�s, he�w�v�r, c�re n?� �a pcsrticE�lariy i�s��ul meu�urerr?�nf Eer qovernm�nts rn r��ulcsPc G�l� si�,i~;s k�y. � his i� b�ccaus� whil�: ;�its m�,asurr:;s how m�rh ii;�ht ��igr7 i;s r�rni�fin�, ih will r�c�t #�.If yau h<?vv Firi��if th� sign i,� fic� i�� hurr2�n cyc�. `'1��,�; ambient ii��rt I�vel plays c�n enormous rc�i� irr ihis. Alse�, �I�e ce�lc��s c�n th� c1is�Pr�y �r� �err�iv�c� ai��er�ntly. A white sign c:pr�cl ca r�;� sic�ri, aper�fi�� st tl-ae sr�rr�� r�its I�v�l, rneay il��m c�t wid�ly di�fer�r�t E�ric�htn�ss (�v�;ls. Ev�,rt �c�, ;c��r�t; gov�;rrjrnr;r-�tc�l c�c��ci��; h��v� ��acfi�;t� sp�ci`ric; riits r�;qi.air�r�r�nt� in t6t�:ir sic�ri ��rc�irr��nc�s. If cr r��t�[r�t�; y�?c,c�y vv�r�ts �ra �ursu� :>�eci�ic r�i�s leve�s, fih� c�fPc9r�h��6 �li�M;�; ,t�ady r�utlin�s ca��'r��ri�t� �Sric�htn�ss levels c�t v�arying �mbi�;rit iighY ievels and colc�r�. (s�� ;�� r ��y �� 1 �� ) Item # 15 , . _ � _ u� R S � tt � r �� . � � SEG�Fl� �'i(1, 1C>� 3 ' � � „' �� .�, � ca siqn is �r��r�ilti�i�� t car�dles rn�asur�s rh� �srrYVa�nt �� lie�ht �ae�in� �c9d�.� rc� th�;'r�e�bi�nt �` � , ��,� ,�,,.„ � � _,,.�- � ��t �� ' �"� ` �s��ir�r�m�nl�. � � ,. '�' � "�_ � �� ,��, ��,�� 'a��`, `�,, ��Fr� currE�nt ine�ustry sta��c�csrd �c�r rr�ec�:,�rinc� L� C� �i�r� bric��hfr��ss in Fo�t candl�s .��rn�s ,� �, ,„,�,��,� ,"� �CC?11i (c;��Yi13"Yl`�'iiCiCd�iOl'1S IC! 1�IE: �G�VICI �.iC��1fSf1C� ��7(7Pf, 3�iIS C�.�UIP Ci�V4'�C)"p7t�CS� U P71�.'f��'it�f� �fOG' sf �t� St "t :i1�a0��z , ��tr� �, }�� vit �;� � � t � � �.� �'�4�iU i 4 1SNi ,} �ei � t t �+ � s�a��fic�t3ic�r� c�i- k°ari�ntr�� '��irnits �r�r k CL� s��,ns bcas�d c�n r�c�ep��ac�' �rac�ic;�: �y �f�c� �IlurrSint�P��-�c� � �bv�= � ' `�aU ' � ��U��'��'��i �t� r � �i, ��,��a�� t Cngine�rirr� �raciet}r aF �Ic�rth Am�:ricca (Ir��f�(A), �h� r;��c�rt �stc�'�li,y��ec� c�rit�ria �cir ��righrn�ss lirnits k>e�s�c� c�n k�illk�c�c��d-tr�-vi�wer n�easure:rnerlt; �ar �rc�nr�arc�ir�=,d ��ikik��rcarc3 catpr�rrrie�. , I'n�� r�cr�rr�m�nc(�c�'� ��ric�nfn�ss I�vef is C�.� Cr�ot candies c��?��r� �amk�i�;r�t li�h� canc3�ations: �� ,° .� � �u,�� ,�. � Illurnin�ance ccan be rneasured simr�ly kry usir�� c� I°c�ct car7c�l� rr7�tcr held at c� h�;igF�t c�� . m°,��°��,�a��M,�.�rr�� ', � rer��ar�,�x�r��e�t��y �iv� ��;�h �nc� uirn�� t�ws�r��s r€ .;ic�rr r�ar��i�i�rt� wiY�s ti�� si��tn-�i�v��r f�i:,��nc�. � � A r�ading c�� r7c� rrsor� th�n (�,3 Fcic�t car��:dl��s c�be�v�� c�rr�k�ient lic�hr cc�nciitirr�, wcauid iri�i�;c�ie c;�rr7�liance. Item' # 15 � ��i��`� � �� '�� t''�'<.:%!..�..�"� F ( � %�� 3,� '.s� ��,� �;�t��.;�af�„.1'z � �'s�Vr9 i�Us - C?��u �ixe3 (t -'E, fi - ?, (3 - 2 1 i`�,, z �s, ., �� , �� `t� � ; � �� `�� , � �.,�!. t�,; �,,,.�� ,�;� �'� � �,��, ��rx�_ �_ � � „ �,: � � �� , � � ��, ��; ��'�� +s�M�¢�t�u�utua�b 4 F tsn f�,� ;; � �-'�.. � �� . � G�`,�nz mh, $ . :? ,,� o- �n' +�` , v,r �, , ,;,, r. c � r �� ` , L7akPrarrics' uni�ue �3ix�:l (aynvt rnaximizcs fn�c�y's I�CC7s; �uy u�inc� mar� ��i�;il�rrk � �Ds ��nr� ��wer LCC)s �er pix�l, ��Ictronics }icts greatly irnprov�r3 t��e �iiici�r�cy <�� c±i�ioc,l I_FD c3is�lays. Attachment number 3 � , � � i � � " � � 5, � �('�:' �V 'i ;r� i� �t t, � �'; � t:;: } �� \ ;1� � �` ', � 1 ,` � 0 � � � � � � �� i�c�l�tr�n��:s is c�rr�rr�'sit�sc! tca ��f�c�vir�irt� t��; r��st �r�v�rr�r�r��st�lly fri�rrc�(y, �r��rc��-��ficient t �ic�ific�) siqns c�vc�i)�sb1�. L�r��trc�r�ics �c��8ir�uca��;,ly v��rles �c� r�c��r�� c��rz�t�r�� c��P �nr- cust�m�cs ��y i��recasing �aac,c�ssct �n�rc�y-��fici�rtcy. � �c�l<�r��r��e°s ia c��c�'s�c�t�d �� r�:�Sa�cir�� r=�;r�y cr�ns�ar�a��ic�ra ir� �ut�ar� �r��.�cts, as wc�C c�s v�rc�rlcing with c�strJm�rs �c� r�sp�nsi61� ca��rating t�<:hr7ic�ues that r�ciuce power cans�im��i�r� �rr curr�r:f prc��u�ts. � � �� l.�� signs csr� a r;�latively r�c:w r�chncsloc��+. �s wilh c�ll rie�,Ar �ecl�ri�alc��i�s, th�se si�rts con�inRaously irr��r��e� is� i��,i� ��r;i�.=r�<vy. Ir� fa�yt, (�c�kiror�icws, in coop�r�a9ic�r� vvi�h i�s ven�ors, has warkec� tc� +��fiz� �h� t�r�r�st �nv�✓�r �f�i�vi�r�� Ds avs�ilc��ilc�, This g�r�eresl�y r�su�ts in crrt anrtuc�l pc�w�r sauinr�s �� car�urtc� 2C} �,�rc,e��, <�c�i��crr�r� tcs the y�ca� �ric�r. � �� : �� ` � ��'� � � �� ° �� ` � :"! �xact r�lsplr�y siz� 3' l D,, X 7, 10„ ``? �xcrct dis�lay size �'3.`�" x �3'3.F5„ . °�� : � �� . � � � � Ty�aicc�l �Wa��;e �calc�r �C7�J --... 3,5{�t� �hlatfi� � �Y&�i�<a� I-ic�br C}ry�r �GtJ .-.... 3,5ti(} W�its � 1`y�,i�.�l l�e�r9r,�t�r�ic�r h{��? V�I�rts � �l�ypi�cs� °�?1cat�� 9�cat�r ?_,(7Qt� -_- 5,;5UC7 Wr�tts HC�IJ�CHbLl7 ��U�1t13�:1�� 1=C�1)[�IL� �,C: _______a�. �_��W��9.��c�� a�� .W._.�� Item # 15 s - - � — u � �� _ � � �' GN gLH,ALF C�� Tt-}� SPt1�i,.L �lJ�il"�1E�S A[��Ih��ISi'��i`9C>��: `� � �. �� i i'he fecl�raE gcsvernrri�nt r�cagriiz�s th� s�a�eriar cam�unicati�,rs ucslu� t�� hJ1C� and uses „�. �I�etrorri� infc�rma�ion panels on many �re�wc�ys ��a waE°rr drive�°s a� pc�ssi�l� hcizr�rcis, Its use �� a; `! � �a� ��rtcsk��le e(�cfrc�nic wa�rr�inc� sic�r�s cat ��tr��fiiory r�r cacci��nt� sit�s is �'�ral sa in�reasin�. ,� ; �� 1`E�� scaphisricater!'hc�rc�wear� thut is nc�w availc�k�l� rn�a�.e� rrrc�xim�am r�adc�bilih� passibl� Ec�r the c�riv�r. t�irparts anc� highv�rc�y d��sr�rtrn�nts ar� d2v�lc��ain� �xp��Pis�: ir7 positior�ir�g �� c�rrci s��inc� �a� th�s� signs�`�� c�n�a�i�� t4�� c�ri�r�� c��r�s�c�, r��i c�rtel r:�a�� hhe`auc�h�� trra�fic v�i�h ��;,; r�ptirerurn scrfefy. � � �,.. � � Edectranic m�sscar�� cenPers ar� r7ut r� ciistrc�cficarr tc� drivers; iP i�; qui�e fhe �crr��rcary. �h�ir � �xceptic�nal r�c�da�+ility cr,nd cons�icui�yy f�ncans tihat ��fi�;s �ctc�c�lly irsrrec�se dri�rer s��e9y. ih� fec��rc�l gav�rr�m�nt c�nd arhnr re�iewer�, �`rter ccanductin� nurrr�rr�us �tudies, �ncrly�ing : ccrur� ea��:s, anc� re+✓i�wint� th� avail�k�le iit�rc�rc�rc�, l�c�ue ccsnel�ic6�r� thr�t si�r�.s c�nc� �' f�(�ra�rc�r�ic rr��sscac��; c�rEt�rs, i6 us�c� �rc��r�y, ur� }rcr�(i�''scs��y er�hcanc�rr�e�� ei�v'rc��s. � � 'E� I"h'e � 9�� F�d�ral-Aid d�iic�hway �ct �stablis��d ��d�r�sl cc�ntrols �c�r signs illumincs#�r� by r� � ��, fµ �Icp ��sirrc�, r�ra+riE7c� or ir�t�rrr°Qit��ni �i�j4-��. Th� ��c��ral��ic� l-°iic�f�wc�y'� 196a Ac�t �ic�'r7nt cbntain �� c��jy rc�fer�nce to lic�ht�rrc�'��car7trc�ls. �io+rrrav�r, 1��3eraPf�t�i� ragr�err5�n�s'were ��nt�red intr� ��s w116� ali �fafies r�fer�ncing lightins� restri�tic��s r�n sic�rfs in cc�rr�rn�rcial car indeastri�) c�r�;�ss, ;��j� bc�s�r� an cuslc�mary uscs�c � �� lr�� 1975,'thc� Sur��ace T'ranspc�r;csi�iar�'�ssis�car�c�e'�r��:t ��rn�r�rle�S rf7�: c�ic��iwr�}� k��a�t�firc�fAC�r� law tr� allaw on-pr�mis� el�ctrranic m�sscr�� e�nt�xrs alarac� t�,� Int�rstc�te canc� F�r��rr�l ,�id �� rimcary rc�csd syst�rns, s�a,bj�ct tra inr�iui�uc�l stc�t�; lcs�r, sra Ic�r�r� as tnc�se sic�ns �4a r�cat c;cantain ��. _.._ ,�Ir�sh�� lrr��rmiif�nt, c�r nnr��sr�� ,lir�hts. V�ri�a&�[��irr��e,�ctg�; �>ic�r�s, wV�ra��*!�c�r�t�rn� �� b� �:hcsn�� err c�(t�r�c� c�rti r�'(ix�r� e�i��rf�y surEc��, �r� r�c�r�gr7i��r�;�ay t�i� f�cE�rc�� c�ov�rnrn��rt ra� c�i�f�rerrt frc�rn th� r�c�ulat�;� cac7Emcated si�r�ac�c�, vvhich rnimic rnnv�rn�nG an c�sv� hic�h- iriP�nsiiy �ic��hi�c�;lic�hts ir� c�rc��;r tra �r°ak tk�r vs��r�r'r� raP#�nti�ii. In cr i 9�C3 study cc�mPVrissian�c� k�y th� i�c�err�l I�i�hway r`�dminEStraPian, res��arcn�rs �r�ss ��th�rtc�r� c�nci Jerry Wc�cht�l s�t c�ut tr� �a�°�su� �I�;�trr�nic ��arir.a�i� rne:>sac�� signs werp un��sFe. ih�y rr�nrludec� haw��r, that nca cr�dibl� siatistsc�l evid�nc� c�xist�d to suppc�rr f�� conclusi�n tha'r �:I��tranic or v�ri�bl�: �rMes�ac�e c�nf�rs n�qativ�ly impc�cted rer�c� sc�f�ly. 1"heir r��anrt rafsr� said that roac�sid� si�ns }arouid�� c� a�imulus th�t helpecf rnc�intrsin cl�iver r�l�rtn�ss, c�r�� ir�cr�a5ec� saf�fy by c�m�c�tin� "hir��rwc�y hypn�sis:" ��v�r�al states a�ave conc�uctesd siudius r�'n tt�� s�al�ay nf roc�fi,�sic�� yic�n�, inciuding �MG�, rar7d r�c�n� ��v� ��u�� rarr irr�r�r�s� ir�`irt�ffic �ccic��r7ts m�r�� ir� sc�rn�;� �c�� Fcaur�r� ca si��7i�i�c�r�t decreas�; in accicl�nts - related 9a the s�gns. k�urth�rmar?, �7in4 le�dir�g insurcxncc: cc�rn�anies w�;r� surv�yec9, �rrd all indicc�ted thcst th�y had n�ver r��:�^iv�c� an �ccicl�nt cic�lrn invnlvinr� an aduerfi �inr� sign. Attachment number 3 Page � of 14 � Item # 15 � �� . � � _ >r;; � � Attachment number 3 � C�ir,�iard �c��wa�, fc?rmer �ederal F-fighwcay /�drs�inisYrestion f�rogr�m'mana�er �or r�searcF� c�r7 hir�hway visibility anc� night drivinr� saE�ty c�nd F�II�?w af the lll�iminating �ngin��ring 5r�ci�ty af North �n7�ricca, cr�nc�uct�;d an �xt�nsive sPudy �hc�t conclud�ci EP+1��"� �c�ulc! r3c�t �s� li��:�� tu Pr��c �c�G��c'tts ar r�ny r�r��c�i��r in ��a��fic s��'y, In 1996, �he l�entucky,�u�s�rn� �:i��rt �tru�k c�c�wr� �a s�cs�e stc�tute thcsi �raP�ibif�d sicpns nc�a�� Fsi��hw�ys if ��ey car�tc�irs�;c� c�r ir�c��ucr� ''flr�shirrc�, rr�r�van� or interrr�iftent li�hts exc��at fhos� c�isplrayin� tjme:, c��te, ��rsrp�rature or wec�ther ..." The c�xuri scsid 'r#�e: ;>tcate hcs;� ��i$�� i� demax�sfraP� thc�t � I�gitimcate gav�r�ment irrterest �r✓css czc�v�ancee� by t�e �rcahil�itirsn, �sn� said no �vici�nce sup�iort�c� the nr�f�a�� ihcat �>� 13mitinc� th� c�nt�nt c�r� the �lispl�sy i�cad "a�ythinc� to do vvith hiyi�wc�y sc��eiy t�r �testh��ics.,, ft is c� t�stc�rn�nt to �h� �;e��ty cif �MC� Ih�t, sir�e 197�, �h� rederai I�ighwc�y Ac�rr�inistrc�tic�n ��ras ncit s��r� carty ne�c� ta r�vis� its rec��r�i�ian �f the le�ality aE c�n-��r�;mis� c�mrr��rr_iai v�ric�bfe �i�ctrc�ngcr m�ss�c�� ic�ncsc��, pravid�cl tnat; 1. ti�;� �i��l�ys ure �:}�cas�ge�� r�t rc�ssc��vl� in�c.rvc�ls, 2, t��: �i<:�rr�a�� c��s r�<;:�t vic�l�afir f�� ,;z�rr�pEic�r�c�� c�r��rnent's c��Cinitian c�f �I<:�sd-�ix��:� &i�hts, car�c� .;�. cs �taie ��crs �cce�at�d 1r.�crsl c�>ntrr�ls �r� lic;u �� sfat� cc?nirrals ar�r� �uch �oc�rr.�� r� r��d�rer� �� v� �b��» irt c�auton��ry �s��!i#�hin t�r� locality, c�r r� st�hc; c•c�urt Fic�s !��$e�r��ic��c-� ��<�;k :sE�c;�� :�i�ns c�c� r7c�# ccar�sfilG�t€� ��a�>h�nc�, int�rrni�f�:r# �rC CYtC)vltlC� If�Fi�S. � Item # 15 L�igital sic�n �ec� ar� in the prc�cc �f�3cictls ch�ac��e c��nrnur�i�y c�r�� Hc�w cio d'ic�it�r! � ihey i�� er�r�ar� rr � Prcap�rl � f`h�y �; tea m s, Oth�r irnpor�arr � ,�l��F � CrrFc�rrr�c � �ev�r�: I�igite�l si��,n, cc�� r��railers, mc�k�; �� 7ulany citi�;� hhei w�l�arn� �isihcar m�:ss�sc��: hcaa�°c! � I l is a r�lcrtiv�{y n�w dev�inprrr�nt, i�nd mai�y �itic�s uafing coc4�s th�t gc�v�rn dic�itcsl c�is�lc�ys. As city; 6�st� th�s vt�i�oc��a6� t�c;��n�lc�c�y, �rn�lersPan�irrf� 47r�� ta�eir �gars� clic�iPr�l clispiciy:, is v�ry irn�c.a�-tcsrst, s cnntril�ure to the well-i��in� c�f �h� cc�rnrnunity� ; he city'.� tax'�c�� cas busin�ss�s rnt�k� y usin� c� c�isplr�y. Y incr�ase; vn bulE�tic� k�aards' by suppc�rling Icac�al s �r�d �v�nts. hat �CC� technolc,r�y raf�ects c� cr�n�rn��niiy`s v�r�;il�b�ing; ; c�uY rrirnir�cal,, �i I�?�rg� r wc�rniric�s �c+ c�rrsrr�Einiti�s hy ��I�ir�c� r��r�il�rs, �sp�ria(iy smcall�r ' �n�y, r�nd;�y c�i;a�{ayir�r� iin��ac�cs�t Ira�c�l in�r�rm�slic�n. �arross hn� rratiran {.�rc ir,�tallinc� r�syih�sl clis�afc�ys t� �t� Ir��c�l b�sin�;ss�s c�r�c� �r� �ct as th� c�mrr�i�nify c�' Sigr�c�ge L�gislc�tian 17��r�mer�9 s�t vtrc�n�c.s com i� yc�9� vvaul�('lik�: rr,�r� inEormcatian c��ac�ut �� {ic�itr�) sic�tts �y�,� � �� '�"i{� f 0 � 1"il.'yii� n �.. � . �` k �� k y i� p,. i N �. �� tl t� kr p � � � U � � � . ^ ,�6 � � � � 8 P �' �' 8 � �� = $ �� l� r,. _ �. �� . �� . , � enrgia;�� ..�� . . series:. � � � nceburg, (ndiana � .. �� . series aater, California series Attachment number 3 Item # 15 Attachment number 3 � � � �. � � t � i � ��d�"S � �L��t �C �� "�E � : . � L�ss cav�r�l1 r��sn��n�sr�e� ; � iZ��uc�c� li�s�i�it� �c�rn��are� tc� rnc�nuc�E chr��r�r�c�k�l�; ��y �?c�crrc�s � � �c�n�Prii�niCy ��ac� is�cal on��i�rn�atic?n c.rasily �is�lcay�;�.i * ��e�ucc*c� ��9f�r ��n�r�a��: ir� �av�rc�� ra�st��etics r�6 tFi�% �rec� � Tax �c�se S:�t�r�c �iss ��?9��`T� � �� ' �, � fiadE a� �h�; c��n�rc��`�i�(: &��rrwf"s�s � ' � Inccc�cas�:<� ir�cc�P�v� �a �a�rc°hc�se c�uca{ity r�is�lrays ��rlc�r•c� cic�.��Iy r�s� rrrk�IF s c� tr�c�iticanral staPic �kc�r� - ,,. ' � r'�e��a��cste;;i��csc�� orP�c�y�sl c�� p�°o��l��c➢s c�rrc� servic�.> „ � �' � C�urrr�li �a�;;>khc.iic ��r��bc�r�c�;r��.r�t Item # 15 �i �4,,t �,�� uVhy pay'�� ar T�, rcadia, �ar i��w�pa�er �tds thcs� �r71� rcach �z srr�all nurrrb�r c�t p�ca�l� in �° �'� ��'��ti ��1��r=`�'� � yc�ur ��r�a? l-�cc�ai�c�irrg Pcr th� Srnai! l3usin�ss Assc�cicrtic�n, �3�°l �f :xctl�s��cc�rn� �rc�rn vvihk�in f ' �� 14 �I�o'~��' � {� �4 �� ti � �iu� n�i€�s�caf �h� reP��r's �c�ca�i�n. (Js� t�h� c3nl�;cr� rr�ndium �a r��r,�iler �caPr cc�rn�,ple�ely�' cawn r�nc� cc,ntrraf to rec�ch �he �r�r7t c�r�c�r mark�t"w��n cus��arr�ers ccsn imm�diat�Cy stop rand k�eay. C'c�V�r esll yr�ur bcssc�s by ac�ciing a��ic�ilc�l di�,�lc�y P�a yaur r�arfcetinq mix. �� ; �"' �� ' 'R ; ;�>r, ` , �� , ,�` , � �� .��5! �T��'�� '�� "�� T�� l�� ' �Y�,; � �,�.< „Th� clisplc�y surp�ssed aur ex�rectcrtir�ns, �le hcrv� rcc�iu�c� rn�ny �r.,sitive �e�rrrm�nfs; rrnd t��e s�c,�, r7 i�as attrcrc�ec� n�w t�n�r�is c�s w�ll. ` � , � �� n�� „h� -�(Utarinnne I�ierrinc� �aF Lc6gl�ton t'K !.e€gh�can h?C in Sr�rr F�nt�nica, fexas p , � i ,� . §}��;.f �," _�$ .�� . 1# 7 � , �� ,�� °�� "�� fi�6�t t� ,ffs��f� � � ' � � . � �� t� � ��, 'it's b��rt, cslrra�a��'a ��tr�.��rt ��r�ctus� Pd7�r'��`u �r��i .sc� rrt��c°%r k��,,�n�ss (rt �Fr� Frr,t �r�tcarr�h �x�f 4,�� ,,; � �a gxF�,�=��' ��s � � a afc�ne� �� F��rd 1"� ta k3.� n�w �usts�rr��:rs." � � �,�� " � �� -Gr Innc�t�ry f�c�i�orr,, C�wner cF�2r�ts�rr� C>�mt�l ir=. �Uator, Rotic�e, l.r�ui,it�na y�r�;�,�C �� aj�� ` �t`� ��s I (I��' W 44/�'tE,°'�'I"I�,i f[7 iC!>a" 'CJU L7f S�OC}�' �s�l{f E.� - ��`yj� „�l�ak�rrrr� cc�(l�d rne vr�e c�c�y crnd 5c�id t cla knc� l� c �i �� `� , �� i �� vu---we've �vt sc� m�rch �St�si�x�ss E don�'# �v�n know v,��rc�t tc� �!� �itl� it. "' �� k �� , � �� ,�, �-ScoYr lcanes, 5c�l�s m�r�a�er e�t Jcznc:s Sit�n, f',rsPt�n I�r�i��e laui�ianc� '� ��}�t ��4� , � y o�� i��{��s,� t��1i � �r � fsl ��f� �l�t �� }�c �%� �t}t�� k p,� �,�,� � 1�, �1. LE �� 4s1� tt � �.; �1�� .. ��{�it � � , d . '. . t lt ' ,�4 1� , � . �. �1� � ftf�,� ��`�� '�l1�'�� 1�� '�� `��'�� '` � t tf � z � �sr,�� .�� r `, ��;i�,��'�' � �� , ; ; � <; "We �r�rv� sofd rnc�re v�.�hi�f�s ir�'�T�(�r�v thar� cs��y crti��r� d�aler, crric! 1�el+ev� our clis�lz�y `,, ?" �� ' '"' �a �c( ah in�� real crrt. '��,�1/h�r�v�r 1 � �'� �v 1� corrr� v t� rr�� ar�cf s�a tfi� �i1ze ��a �� , gi;� �` � rv � '�� „�� _ � � Y � !� �� , f� 1� P Y Y � dr'spic�y. The visilailiPy r�r�d custarn�r caw�rrerress �re �r�r��." � ; �,� �atepHt�n layior, C?wne3r oi 1'uylc�r Cc�c�i�le�r„ iri Tc�l�cic�, ��lnic3 �� ,,7 �� (�? `� w° � � � � s r a;� �, �„ � xf��. ��- � ,. � � �M�S�� '�� ° °�"��T� ��s' ,� �`� °`� "�F' �?i�'i�'ff�.'flC�'a� CP �.G�l C71/E'P°GXP'tt)Cf�CiSG' t�t �7liStiiG'SS %,�7@S� �7CPS� 51X fYIt�CY��tS, CIi1L� 1 � �� '� r � wo�lc� �efir�"ri�fy:��ttr�ik>�.k��c� �ha6 t� �h� c�isp�e�y, �`t/� dre7v��: �icr� Pr��r�i�rrc��us�� Fe�c6b�ck Fr�srrs ��l��;�:��'��' ��„}�,�`-�� c�ur custorr�e�rs,� th�y'u� Fra�' nvPhrn� but ��vd thfn�s tr.� ��y <�� lie disp�ay," -�Jerry Brigqs, Frane�hisz��r far lirf(� C Ue�ars in N�srtNi 13er7�i, ��C?rec�orr �� Item # 15 Attachment number 3 �` �. r � � `�,, � F` '�` �' �'` ` r 5, �. � , , s; ' � ��; � � �� " IL�,N : � L � �� 'Y �� i�� 5 � � 4��` �� I�Y „ir� tbre First t�vc.� w�:eks �� frc�vir�� r��r f�alr��c�rrics c�iay�l�xy, w��. w�re: crbl� fc� i<.�er�tiFy i 2 cr�r° sai�,s Pfrat w�re a c�irec� resi�lt fr�r�rn r�ur c�dv�r�fisirrr� effar��.s an 'rhe c�iapl�y. The C7aktronics i'raStcar�' dis��ay �rr�s aut�r�rfar�m�d c�ny c�fher _csdv�rPisin�� .s�r�aP�r�y �nr� h�zv� �ri�d in thc �4xst fraur ycr�rs r�rpc� is r�cr�h�rr� c:� ,��rrr�rat raf ��r� �au�lic w� f�c�uc; Piar..� d��f�`cc�lty rc�csc6rin�g witl� c�tha;r fc�rrns �f �aclv�rtisirr�. „ --i�uane F�li�ff ��F Fred Martin Mtat�>r Cr�m�r�r�y in Nortc�n, C)hi�a ��°9�� `�'�� d�� » „��c� :,igr� f�c�s rlrcrrac�ec9 v�rr c.rpprr�crch ir� cx�vertisir�g i�C�l. W�'v� cam�let�;ly swit�°h�c� �sur czdv�rtisinc�, 1�1� rr�v�st irs ��r sic�ri ir�s��ac� c�F rac�ic� crr C'✓ f ust year, / s�,�er7t .� 1,�C},lJf�C} irs T� ac�vertisinr�, 177is ycc�r w�'v,rr �r;ly c�'v�rtrscd ran nur sign, rarrc� w� have mar� c�usPnrrr�rs.,, —Frat1 �o€rillr.�, �rUsidwnP, S�a �:r�7�t�r�, San Antcr��ica, T�x<xs �� .�'� �� ' �� ,��2 „Tha;� rr�cxr�c�t��r�s af crl� ��tr�� s�c�r�� r��c.�� a��it.-r��s�er� (tt t�t� su�v�y r��<>�`r�� a sfe�ni�ie:�rz� ir�cr�rxs� r`n sc�P��s wl�r�r� �h� 1:�1�C� w�r� t�sc�c� tt� t�dv�rtis� i��i� �ruit ar�d Wt'.r]rrut sa(Gd. �v�n takinc� intn �rcrr��lnt at!-i�r vc�ricrt�les, such us ��cpl� rrt�kin� iV�w Y�ar's rc:sc�lutirrrs P� �crP rr�c�r� h�c�ltf�ily, such a r�resrr7r�tic incrc,c�s� +r7 .s�1;�s is �xritir�pc�." _.t�r�g Curin�, C7wner c�f s�veral I�AcDanalr�`s (ranr�h5ises in W�shingPOn Item#15 Work Session Council Chambers - City Hall Meeting Date:4/18/2011 SUBJECT / RECOMMENDATION: Approve a settlement agreement settling the case of Tampa Bay ADA, Inc. v. City of Clearwater, Case: 8:05-1786-T-27TGW. (consent) SUMMARY: This suit arises from allegations that the City owns and maintains certain streets, sidewalks, walkways, and curbs that are alleged to violate the provisions of the Americans with Disabilities Act and related statutes and the regulations promulgated thereunder. Although the City has denied liability, the parties have engaged in settlement negotiations over the past several months in an effort to address the plaintiffs' concern over the alleged lack of access over some streets, sidewalks, walkways, and curbs and have arrived at an agreement that addresses those concerns. The agreement provides for the remediation of streets, sidewalks, walkways and curbs in several areas of the City. These areas are described in the agreement and exhibits attached to the agreement. The cost of remediation will be borne by a portion of the general streets and sidewalk annual budgets. The plaintiffs are not entitled to damages but are entitled to attorney fees and costs, which will be determined by the court. The proposed settlement agreement, which is subject to approval by the City Council, also provides that plaintiffs' will deliver to the City a release of all claims subject only to performance of the terms of the agreement. Bid Required?: No Bid Number: Other Bid / Contract: Bid Exceptions: None Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 16 UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA Case No. 8:05-CV-1786-T-27TGW TAMPA BAY ADA, INC., a not-for-profit corporation, GARY LEE M. BELHUMEUR, LAURA V. EASTMAN, KEV1N LAFLAM, VIVIAN PETERS, and JACQUELINE SHEARON, Plaintiffs, v. THE CITY OF CLEARWATER, a municipal corporation, Defendant. / SETTLEMENT AGREEMENT Attachment number 1 Page 1 of 34 The Plaintiffs, Tampa Bay Americans With Disabilities Association, Inc., Gary Lee M. Belhumeur, Laura V. Eastman, Kevin LaFlam, Vivian Peters, and Jacqueline Shearon, and the Defendant City of Clearwater (hereafter "Parties to this Agreement"), by and through their undersigned counsel, hereby enter into the following Settlement Agreement, subject to Court approval. I. RECITALS WHEREAS, on September 23, 2005, in the United States District Court for the Middle District of Florida, Tampa Division, the Plaintiffs commenced a lawsuit captioned Tampa Bay Ame�icans With Disabilities Association, Inc. v. the City of Clea�wate�, Case No. 8:05-CV-1786- T-27TGW, against Defendant City of Clearwater premised on Clearwater's ownership and/or maintenance of streets, roads, highways, pedestrian walkways and curbs throughout the City of Clearwater; and Item # 16 Attachment number 1 Page 2 of 34 WHEREAS, the Plaintiffs are a local disability advocacy group called Tampa Bay Americans With Disabilities Association, Inc. ("TBADA") and five (5) individuals with disabilities, Gary Lee M. Belhumeur, Laura V. Eastman, Kevin LaFlam, Vivian Peters, and Jacqueline Shearon, who are each members in good standing of TBADA; WHEREAS, the Plaintiffs' Complaint alleges that they have been denied full and equal access to the goods, services, programs, facilities, privileges, advantages, or accommodations of the streets, pedestrian walkways, and curbs owned and/or maintained by the Defendant City of Clearwater; and WHEREAS, Plaintiffs' Complaint seeks injunctive and other relief, such as barrier removal or other modifications, under Title II of the Americans With Disabilities Act ("ADA"), 42 U.S.C. §§ 12131 et seq., and § 504 of the Rehabilitation Act ("Rehab Act"), 29 U.S.C. §§ 701 et seq., for the assertive purpose of bringing the City of Clearwater into compliance with accessibility requirements under those statutes; and WHEREAS, Defendant City of Clearwater has denied any and all liability to the Plaintiffs and has denied that it has violated any laws — federal, state, or local — pertaining to access or discrimination against disabled persons; and WHEREAS, the Parties have entered into good faith settlement negotiations and have agreed to settle this action in order to avoid further expense, time, effort and uncertainty in regard to this litigation. NOW, THEREFORE, in consideration of the promises, waivers, releases and agreements set forth in this Settlement Agreement, the Parties to this Agreement hereby agree that the foregoing recitals are incorporated in and made a part of this Settlement Agreement by reference, and further agree as follows: -2- Item # 16 Attachment number 1 Page 3 of 34 II. GENERAL PROVISIONS A. Definitions L "ADA" refers to the Americans With Disabilities Act, as codified in 42 U.S.C. §§ 12131 et seq., in effect as of the date of this Settlement Agreement, and specifically Title II of that Act, applicable to public entities. 2. "Rehab Act" refers to the Rehabilitation Act of 1974, as codified in 29 U.S.C. §§ 701, et seq., and particularly § 504 of that Act. 3. "Plaintiffs" refers to Tampa Bay Americans With Disabilities Association, Inc., a Florida not-for-profit corporation, Gary Lee M. Belhumeur, Laura V. Eastman, Kevin LaFlam, Vivian Peters, and Jacqueline Shearon, on their own behalf and on behalf of others similarly- situated. 4. "Defendant" or "Settling Defendant" refers to the City of Clearwater, a municipal corporatlon. 5. "Settlement Agreement" or "Agreement" refers to this document including all attached exhibits incorporated and referenced herein. 6. "Parties to this Agreement" refers to the Plaintiffs and the Settling Defendant City of Clearwater. 7. `Bxpert," `Bxperts," or "Designated Experts" refers to individuals designated by either the Plaintiffs or Defendant City of Clearwater pursuant to the provisions of this Settlement Agreement in connection with the formulation and implementation of various modification plans. 8. "Zone" refers to a particularly defined geographical area or group of streets, roads and/or highways which Defendant City of Clearwater agrees to review, inspect and modify consistent with this Agreement. -3- Item # 16 Attachment number 1 Page 4 of 34 B. Conditions This Settlement Agreement will be conditioned on and effective only upon the occurrence of the following events: 1. Approval by the Court of this Settlement Agreement; 2. Approval by Defendant City of Clearwater's governing bodies; and 3. Voluntary Dismissal of this case with prejudice by Plaintiffs. C. Non-admission/Non-determination 1. By agreeing to and voluntarily entering into this Settlement Agreement, there is no admission or concession, express or implied, that Defendant City of Clearwater has in any way violated the ADA, the Rehab Act, or any other federal, state, or local law, regulation, ordinance, administrative order, or rule. This Settlement Agreement does not contain and will not be interpreted as containing any such admission. 2. The Court has made no findings concerning the alleged violations of the ADA, the Rehab Act, or of any other federal, state, or local law, regulation, ordinance, administrative order, or rule. Accordingly, this Settlement Agreement, once approved by the Court, will not constitute, and will not be used in this or any case or action, as evidence of any such violation of the ADA, the Rehab Act, or any other federal, state or local law, regulation, ordinance, administrative order or rule. D. Selection of Experts 1. The Parties to this Agreement may, at their sole discretion, employ or utilize an expert or group of experts to assist them in performing any work related to this Agreement. 2. The Parties to this Agreement stipulate that any such expert employed or utilized will have professional experience in architecture and/or engineering disciplines, as well as Item # 16 � Attachment number 1 Page 5 of 34 experience applied to access requirements under Title II of the ADA and/or § 504 of the Rehab Act. E. Retention of Jurisdiction 1. The Court shall retain jurisdiction of this matter to enforce the terms of the Settlement Agreement. III. SPECIFIC PROVISIONS A. Implementation of Policies and Procedures 1. Within one hundred and eighty (180) days from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater will propose policies and procedures for persons to follow in communicating complaints or concerns regarding accessibility, as well as procedures for relevant City of Clearwater personnel to follow in receiving a complaint or concern about accessibility and addressing it. 2. Defendant City of Clearwater agrees to provide a copy of their respective proposed policies and procedures to Plaintiffs' counsel within one hundred and eighty (180) days from the date of the Court's approval of this Settlement Agreement for the sole purpose of comment and guidance. 3. Within two hundred and forty-two (240) days from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater will implement the policies and procedures proposed in ¶1 above. Contemporaneous with the implementation of such policies, Defendant will post a notice of its new policies or procedures in conspicuous and otherwise appropriate locations frequented by the public. The forms and locations shall include, without limitation, bulletin boards in buildings owned and/or maintained by the Defendant City of Clearwater and frequented by the public, in public service announcements on any television Item # 16 -5- Attachment number 1 Page 6 of 34 channels owned and maintained by Defendant and on each Defendant City of Clearwater's official website. 4. Within sixty (60) days from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater agrees to appoint a person to serve as a liaison to implement the terms of this Agreement and to interact with any committee, advisory board or task force set up to propose, implement or monitor any part of this Settlement Agreement. Furthermore, Defendant City of Clearwater, through its respective counsel, shall provide Plaintiffs' counsel with written notice designating the person who will serve as Defendant's liaison at the time that person is formally appointed. B. Specific Remediation Requirements 1. Freedom Villa�e III Zone: Within one (1) year from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater shall provide a fully accessible route connecting "Freedom Village III," located at 1167 Turner Street in Clearwater, to the following public and private amenities located in downtown Clearwater: (1) the Pinellas County Courthouse located on 315 Court Street; (2) the Publix supermarket located at 619 South Fort Harrison Avenue; (3) the Clearwater City Hall located at 112 South Osceola Avenue, and (4) the Clearwater Main Public Library located at 100 North Osceola Avenue. Because Freedom Village III is located on the south side of Turner Street, the required accessible route must run along the south side of Turner Street in the block where it connects to Freedom Village III. 2. Downtown Zone: This zone represents the greater downtown area of the City of Clearwater and is circumscribed by Drew Street to the north, Pierce Boulevard to the south and west, and East Boulevard to the east. Within three (3) years from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater shall provide two parallel fully accessible routes on both sides of the streets, roads and/or highways specifically identified in the Item # 16 � Attachment number 1 Page 7 of 34 diagram attached as Exhibit A hereto. In addition, Defendant shall ensure that there shall be full connectivity between these two parallel accessible routes, including all required and appropriate ADA-compliant curb cuts. 3. Clearwater Beach Zone: This zone includes the commercial areas of Clearwater Beach. Within five (5) years from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater shall provide a fully accessible route on either side of the streets, roads and/or highways specifically identified in the diagram attached as Exhibit B hereto. 4. East-West Corridors Zone: This zone includes the major east-west corridors within the City of Clearwater. Within seven (7) years from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater shall provide a fully accessible route on either side of the streets, roads and/or highways specifically identified in the diagram attached as Exhibit C hereto. 5. North-South Corridors Zone: This zone includes the major north-south corridors within the City of Clearwater. Within nine (9) years from the date of the Court's approval of this Settlement Agreement, Defendant City of Clearwater shall provide a fully accessible route on either side of the streets, roads and/or highways specifically identified in the diagram attached as Exhibit D hereto. 6. The Parties stipulate that Defendant City of Clearwater's responsibility to perform the alterations or modifications necessary to comply with the requirements of this Agreement set forth above in ¶¶III.B.1 through III.B.S shall include only alterations or modifications upon any road, streets, highways, pedestrian walkways or curbs owned, operated, maintained or controlled by the Defendant City of Clearwater as of the date this Agreement is fully executed by all the Parties. -7- Item # 16 Attachment number 1 Page 8 of 34 7. No later than thirty (30) days after the execution of this Agreement, Defendant City of Clearwater shall submit a written certification to Plaintiffs, signed under oath by a responsible official of the City of Clearwater with knowledge of the underlying facts, identifying with specificity those roads, streets and highways referenced by this Agreement and/or the attached exhibits as being subject to potential remedial work, see ¶¶III.B.1 through III.B.S and Exhibits A-D, which the City of Clearwater concedes it owned, operated, maintained or controlled on the date this Agreement was fully executed. 8. If Plaintiffs dispute any claim made by Defendant City of Clearwater of a lack of ownership or control or a lack of maintenance or operational responsibility over a right- of-way covered by this Agreement, Plaintiffs shall provide the Defendant with a written notification of Plaintiffs' objection to such a claim and shall explain in that notice the basis for Plaintiffs' disagreement with Defendant. This notification from Plaintiffs must be submitted to Defendant City of Clearwater within thirty (30) days from receipt of the Defendant's required certification on this issue. Otherwise, any objections by Plaintiffs to Defendant City of Clearwater's claims of lack of ownership, control or a lack of maintenance or operational responsibility over a covered right-of-way shall be deemed waived by Plaintiffs for the purposes of implementing and enforcing this Agreement. 9. Within thirty (30) days after the date of receipt of Plaintiffs' notification of an objection regarding Defendants' claims of lack of ownership, control or a lack of maintenance or operational responsibility over a covered right-of-way, the Parties shall be required to engage in informal negotiations regarding those issues and the Parties shall have sixty (60) days from the date of notification to conclusively resolve any such dispute through informal negotiations. 10. If the Parties are unable to reach agreement on all of the issues identified in the Plaintiffs' notification of objection on these issues, the Parties agree to submit such issue(s) to Item # 16 : Attachment number 1 Page 9 of 34 mediation, which will be completed within ninety (90) days from the date Plaintiffs' notification of objection was mailed. 11. If the required mediation is unsuccessful, Plaintiffs may file a motion directly with U.S. District Court to resolve any dispute regarding any claim that Defendant City of Clearwater lacked ownership or control or lacked maintenance or operational responsibility over a right-of-way covered by this Agreement as of the date of the Agreement's execution. However, Plaintiffs' ability to file such a motion shall only extend for a period of ninety (90) days following the final termination of the Parties' unsuccessful mediation on this issue. If Plaintiffs fail to file such a motion within this period of time, the Plaintiffs are thereafter barred from taking any action to resolve such a dispute with the Court and, for the purposes of implementing and enforcing this Agreement, the position taken by Defendant City of Clearwater in its original written certification concerning those covered rights-of-ways which were allegedly not owned, operated, maintained or controlled by the Defendant City of Clearwater on the date this Agreement was fully executed shall be binding on the Parties. In any such motion seeking a resolution of such a dispute in federal court, Plaintiffs shall be entitled to have their attorneys' fees, expert's fees, costs, and litigation expenses paid by the Defendant if Plaintiffs are the prevailing party. 12. If, after the date that this Agreement is fully executed, the Defendant City of Clearwater desires to transfer ownership or control of any road, street, highway pedestrian walkway or curb covered by this Agreement to another entity and/or to transfer responsibility for the maintenance or operation of the same to another entity, Defendant City of Clearwater shall provide Plaintiffs with formal written notice of its intention to transfer ownership, control and/or maintenance and operational responsibility no less than ninety (90) days before such a transfer is effectuated. This notice must specifically indicate exactly what is being transferred, when the Item # 16 � Attachment number 1 Page 10 of 34 transfer is to take place, and must identify precisely who the transferee is. It must also be submitted via Certified mail, return receipt requested. 13. Prior to the transfer of ownership or control of any road, street, highway pedestrian walkway or curb covered by this Agreement and/or the transfer of responsibility for the maintenance or operation of the same from Defendant City of Clearwater to another entity, Defendant City of Clearwater must provide a formal written notice to the intended transferee (and Plaintiffs) at least thirty (30) days before such a transfer is effectuated informing the transferee of all the terms of this Agreement. In addition, Defendant City of Clearwater must ensure that at least ten (10) days prior to the transfer of ownership or control of any road, street, highway pedestrian walkway or curb covered by this Agreement and/or the transfer of responsibility for the maintenance or operation of the same from Defendant City of Clearwater to another entity that the transferee in question has verified in writing and under oath that: (1) it is fully aware of all the terms and conditions of this Agreement and (2) that it has agreed to be bound by and to fully comply with those settlement terms and conditions to the same extent as Defendant City of Clearwater so far as they pertain to the road, street, highway pedestrian walkway or curb or related maintenance and operational responsibilities transferred from the City of Clearwater to the transferee. This written verification, signed under oath by the transferee, must be submitted to Plaintiffs no later than three (3) days prior to the transfer in question. C. Compliance Deadlines 1. Paragraphs III.B.1 through III.B.S contain deadlines for the completion of all alterations and modifications necessary to comply with this Agreement. Additionally, Section III.A contains deadlines for implementing modifications to policies and procedures and Item # 16 -10- Attachment number 1 Page 11 of 34 performing other tasks required by this Agreement. The Parties will, in good faith, adhere to these deadlines set forth in Section III of this Agreement to the best of their ability. 2. Notwithstanding the deadlines set forth in Section III of this Agreement, and the good faith attempt to adhere to them by the Parties, such deadlines may be revised from time to time pursuant to the mutual written consent of the Parties, which will not be unreasonably withheld, to accommodate compliance with applicable codes and other provisions of local, state, and federal law and regulation, or local ordinance, including amendments or other changes thereto; changes in technology; budgetary constraints and considerations; capital projects and other projected construction and alteration schedules; unforeseen events; and the professional schedules of the counsel and experts of the Parties to this Agreement. D. Certification of Completion of Remedial Work & Post-Compliance Inspection 1. Within thirty (30) days of the completion of all modifications and alterations performed in order to comply with each of the paragraphs set forth at ¶III.B.1 through III.B.S above relating to specific zones, Defendant City of Clearwater shall certify in writing to Plaintiffs' counsel that all the required remedial work has been completed to comply with the requirement in question. Along with this certification, Defendant City of Clearwater shall provide a detailed report to Plaintiffs' counsel describing what remedial work was performed and identifying the precise location where such all such remedial work took place. 2. The Plaintiffs shall have forty-five (45) days from receipt of each of Defendant City of Clearwater's certifications of the completion of remedial work and associated reports in which to perform a post-compliance inspection. With respect to remedial work performed on specified zones referenced in ¶¶III.B.1 through ¶III.B.S, Plaintiffs may inspect up to thirty (30) percent of the remedial work performed by Defendant City of Clearwater during each inspection. Item # 16 -11- Attachment number 1 Page 12 of 34 3. If Defendant City of Clearwater submits to Plaintiffs a certification of the completion of remedial work and the required report submitted pursuant to ¶III.D.1 and Plaintiffs perform an inspection of the remedial work covered by that certification and report and identify no compliance deficiencies then Defendants' compliance obligations specifically governing the remedial work which was inspected will cease forty-five (45) days after the inspection in question is completed and Defendant shall thereafter be deemed to have fully complied with the relevant requirements of this Agreement applicable to that remedial work. 4. If Plaintiffs fail to conduct an inspection within forty-five (45) days after Defendant City of Clearwater submits to Plaintiffs a certification of the completion of remedial work and the required report submitted pursuant to ¶III.D.1 without a mutual agreement with Defendant City of Clearwater to extend the deadline for such an inspection, which will not unreasonably be withheld, the Plaintiffs' failure to conduct an inspection shall be tantamount to certifying that no deficiencies exist with respect to the alterations or modifications covered by the certification and associated report in question and Defendants' compliance obligations specifically associated with that certification and report will thereafter cease. 5. In the event that Defendant City of Clearwater fails to submit a certification and/or associated report required by this Agreement in timely fashion, then no inaction on the part of Plaintiffs shall bar them from seeking any relief available to them through this Agreement for the first one hundred and eighty (180) days following Defendant's failure to submit the required certification and/or report. Until such time as Defendant submits the required certification and/or report, any deadlines for action by Plaintiffs premised upon the submission of such a certification and/or report shall be tolled and the relevant period of time shall not start to run until the relevant certification and report have been submitted to Plaintiffs. However, pursuant to ¶III.E.3, Plaintiffs shall have one hundred and eighty (180) days from the date on Item # 16 -12- Attachment number 1 Page 13 of 34 which the specific certification and associated report were due in which to deliver a notice of non-compliance to Defendant City of Clearwater which conforms to the applicable notice requirements set forth in �III.E.1. 6. The Parties to this Agreement stipulate that they will cooperate in good faith to arrange each of Plaintiffs' inspections of remedial work certified by Defendant City of Clearwater upon reasonable notice and at a mutually convenient time. In addition, the Settling Defendants may, at their sole discretion, designate one or more experts to accompany the Plaintiffs' expert in such post-implementation inspections. Further, counsel for the Parties to this Agreement may accompany Plaintiffs' expert on each post-implementation inspection. E. Dispute Resolution 1. In the event that Plaintiffs discover through a post-compliance inspection referenced in ¶¶III.D.1 through III.D.4 that the Defendant City of Clearwater has not timely performed all the remedial work necessary to strictly all comply with the requirements of this Agreement set forth in ¶¶III.B.1 through III.B.6 and III.C, Plaintiffs shall provide the Defendant with written notification of any such non-compliance within forty-five (45) days of the completion of Plaintiffs' relevant formal inspection. 2. In the event that Plaintiffs discover that Defendant City of Clearwater has failed to comply with any other requirement of this Agreement except for those related to the payment of attorneys fees and costs pursuant to ¶¶III.F.1 through III.F.10, the notification, certification and documentation requirements imposed by ¶III.B.7, and the obligation to provide certifications of the completion of work and associated reports pursuant ¶III.D.1, Plaintiffs shall provide the Defendant with written notification of any such non-compliance by Defendant within ninety (90) days of such discovery by Plaintiffs. -13- Item # 16 Attachment number 1 Page 14 of 34 3. In the event that Defendant City of Clearwater fails to comply with any requirement to provide a certification of the completion of work and/or associated report pursuant ¶III.D.1, Plaintiffs shall provide the Defendant with written notification of any such failure by Defendant within one hundred and eighty (180) days of such a deadline being missed. 4. Any notices of non-compliance submitted pursuant to this section of the Agreement shall be provided by Plaintiffs to Defendant City of Clearwater via certified U.S. Mail, return receipt requested, shall comply with all requirements of ¶¶ III.H.1 through III.H.4, and must describe with reasonable specificity the alleged issues of non-compliance. 5. Following the date on which Plaintiffs' written notification of non-compliance is mailed, Defendant City of Clearwater shall be allowed thirty (30) days from the date of receipt of such notification to rebut or explain any such failure. 6. Within the following thirty (30) days after the submission of Defendant's response to the Plaintiffs' notice, the Parties shall be required to engage in informal negotiations regarding any issues of non-compliance raised by Plaintiffs' notice and the Defendant shall have sixty (60) days from the date of notification to conclusively resolve any dispute through negotiations with Plaintiffs or to otherwise cure any such alleged issue of non-compliance. 7. If the Parties are unable to reach agreement on all of the issues identified in the Plaintiffs' notification letter, the Parties agree to submit such issue(s) to mediation, which will be completed within ninety (90) days from the date Plaintiffs' notification letter was mailed. 8. If inediation is unsuccessful and Defendant City of Clearwater has failed to cure any issue of non-compliance identified by Plaintiffs, Plaintiffs may file a motion directly with U.S. District Court to enforce this Agreement so long as Plaintiffs file such motion within ninety (90) days after the Parties' mediation has been terminated. If Plaintiffs fail to file such a motion to enforce within this period of time, the Plaintiffs are thereafter barred from taking any Item # 16 -14- Attachment number 1 Page 15 of 34 enforcement action with regard to the issues of noncompliance identified in their initial notice to Defendant. In any such action to enforce this Settlement Agreement in federal court, Plaintiffs shall be entitled to have their attorneys' fees, expert's fees, costs, and litigation expenses paid by the Defendant if Plaintiffs are the prevailing party. F. Attorneys' Fees and Costs/Plaintiffs' Expert's Fees The Defendant City of Clearwater agrees and stipulates that Plaintiffs are entitled to an award of reasonable attorney's fees, expert fees and costs incurred up to the date that the Court approves this settlement. 2. The Parties agree to attempt to negotiate in good faith the amount of those fees and costs. To the extent that the Parties to this Agreement can agree on reasonable attorneys' fees, expert fees and costs, those amounts will be established by separate letter agreement. If, however, the Parties are unable to agree on the amount of attorneys' fees, expert fees and costs to be paid pursuant to ¶1, the amount of such fees and costs shall be determined by the District Court upon a motion by Plaintiffs which shall be filed within the time requirements the Federal Rules of Civil Procedure and/or the Local Rules for the Middle District of Florida, with the understanding that Defendant City of Clearwater has stipulated to entitlement to fees and costs and therefore the only issue to be resolved by the Court is the reasonable amount of the attorneys' fees, expert fees and costs incurred by Plaintiffs. Defendant City of Clearwater will retain the right to make any arguments it desires as to the amount of fees and costs to be awarded. 4. Upon agreement by the Parties or determination by the Court, such fees and costs shall be paid to Plaintiffs' counsel's trust account on or before thirty (30) days from such agreement or determination by the Court. -15- Item # 16 Attachment number 1 Page 16 of 34 In addition to the attorney's fees and costs, including expert fees, incurred by Plaintiffs up to the date that this Agreement is approved by the Court which are addressed in ¶¶ 1-4 above, Defendant City of Clearwater agrees to pay Plaintiffs up to the sum of $6,000 per inspection for the five (5) inspections contemplated by this Agreement, see ¶¶III.B.1 through III.B.S, and a cumulative total of $30,000, so long as the conditions set forth in the following paragraphs are complied with. These funds shall be made available to pay for any and all attorney's fees and costs, including expert fees, reasonably incurred by Plaintiffs in the course of conducting the five (5) inspections contemplated by this Agreement and in resolving any post- settlement disputes which arise regarding Defendant City of Clearwater's compliance status. And except where a dispute related to these provisions is raised to the District Court and resolved there such that the Plaintiffs are considered to be prevailing parties in regard to that dispute, the $6,000 per inspection and $30,000 cap on attorney's fees and costs shall be applicable to any post-compliance claims for fees and costs made by Plaintiffs. 6. In order for Plaintiffs to obtain any payments for attorney's fees and costs, including expert fees, out of the funds made available by Defendant pursuant to ¶5, Plaintiffs' must submit a written statement of all attorney, paralegal and expert time kept in 1/lOth of an hour increments along with a statement of all other costs and/or expenses incurred to Defendant City of Clearwater which are associated with or related to a specific post-compliance inspection within forty-five (45) days after the deadline expires for completing any such inspection required by this Agreement or, in the case of a dispute regarding Defendant City of Clearwater's compliance status, within forty-five (45) days after the dispute in question is conclusively resolved. All attorney, expert or paralegal time covered by this provision shall be paid by Defendant City of Clearwater on an hourly basis consistent with the hourly rates sets forth in ¶10 below. -16- Item # 16 Attachment number 1 Page 17 of 34 7. Defendant City of Clearwater shall have thirty (30) days from the date that Plaintiffs submit any statement of fees and costs associated with any particular inspection and/or dispute to review those records and to pay Plaintiffs the documented attorney's fees and costs requested. If Defendant City of Clearwater contends that any attorney's fees or costs sought by Plaintiffs are not reasonable and/or otherwise not recoverable, Defendant City of Clearwater is required within the same thirty (30) period to either negotiate in good faith with Plaintiffs to voluntarily resolve the fees and costs dispute or dispute the amount of the fees and costs claimed by Plaintiffs. In order to dispute the specific amount of attorney's fees and costs claimed by Plaintiffs, Defendant must within the same thirty (30) day period provide a written notification to Plaintiffs via U.S. Mail which states identifies exactly what fees/time incurred and costs incurred are disputed by Defendant and explains why those fees and costs are disputed. 9. Upon receipt of Defendant's notice of dispute, Plaintiffs shall have thirty (30) days within which it shall be permitted to file a motion with the U.S. District Court seeking a resolution of the attorney's fees and costs issue. If Plaintiffs fail to bring this issue before the Court or to otherwise resolve the dispute with Defendant City of Clearwater, any claim for unresolved fees and costs which Plaintiffs had and which could have been brought to the District Court's attention at this time shall expire. 10. The Parties to this Agreement stipulate to the following fee and cost schedule (subject to a 3% increase on March lst of each year beginning March 1, 2012) for all timekeepers providing services on behalf of Plaintiffs, for any fees or costs owed by Defendant City of Clearwater to Plaintiffs which are incurred after this Agreement is approved by the District Court: A. Fees, subject to substantiation through the production of invoices and/or -17- Item # 16 time sheets: Attachment number 1 Page 18 of 34 i. William J. Moore, III, Esq., Miguel de la O, Esq., David E. Marko, Esq.: $250 per hour; ii. Charles D. Ferguson, Esq.: $200 per hour; iii. Paralegals: $80 per hour; and iv. Plaintiffs' experts: $175 per hour for Richard Londono; $150 per hour for any associates. B. Costs, subject to substantiation through the production of adequate documentation for all expenses, except per diem: i. Air travel by Plaintiffs' counsel or by Plaintiffs' experts; ii. Food expenses at a reasonable per diem rate of $50.00 per traveler; iii. Lodging at actual costs, not to exceed $150 per night per traveler; iv. Any actual costs incurred for a rental vehicle, not to exceed $100 per day; and v. All actual costs incurred for parking, taxi or shuttle. G. Releases 1. Subject only to the full performance of all the terms and conditions of this Settlement Agreement, the Plaintiffs, for themselves, their attorneys, spouses, executors, representatives, successors, and assigns in consideration of the relief set forth in this Settlement Agreement, fully and finally release and forever discharge Defendant City of Clearwater, and each of its respective present, former, or future commissioners, officers, directors, agents, employees, representatives, attorneys, and assigns for any and all past and/or present claims, rights, demands, charges, complaints, actions, causes of action, obligations, or liabilities of every kind that were or could have been brought, known or unknown, for individual and/or class relief Item # 16 : Attachment number 1 Page 19 of 34 based on any and all claims arising under Title II of the ADA, § 504 of the Rehab Act or any other federal, state or local law, rule, ordinance, regulation, administrative order or rule, concerning any of the Covered Areas that could have been asserted in this action. 2. Upon payment of costs, litigation expenses, attorney's fees, expert fees and other fees to which the Plaintiff may be entitled as set forth in this Settlement Agreement, counsel for the Plaintiffs will release all claims for attorney's fees or other fees and costs against Defendant City of Clearwater and each of them and their present, former or future commissioners, officers, directors, agents, employees, representatives, attorneys, and assigns for any and all past and/or present claims, rights, demands, charges, complaints, actions, causes of action, obligations, or liabilities of every kind that were or could have been brought, known or unknown, for individual and/or class relief based on any and all claims arising under Title II of the ADA, § 504 of the Rehab Act or any other federal, state or local law, rule, ordinance, regulation, administrative order or rule, concerning any of the Covered Areas that could have been asserted in this action. H. Delivery of Notices, Certifications, Reports and Responses 1. All notices, certifications, reports, formal written responses and/or any other similar written submissions of any kind that are required by this Settlement Agreement shall be provided by certified or registered mail, return receipt requested. 2. All such notices, certifications, reports, formal responses and/or any other similar written submissions to be submitted to Plaintiffs shall be delivered to Charles D. Ferguson, Esq., De La O& Marko, 3001 Southwest 3rd Avenue, Miami, Florida 33129. 3. All such notices, certifications, reports, formal responses and/or any other similar written submissions to be submitted to Defendant City of Clearwater shall be delivered to Paul Richard Hull, Esq. City of Clearwater, P.O. Box 4748, Clearwater, Florida 33758. Item # 16 -19- Attachment number 1 Page 20 of 34 4. In addition to the foregoing, any such notifications, certifications, reports, formal responses and/or any other similar written submissions may also be made through electronic mail but any deadlines established by this Agreement shall be calculated or assessed based on the dates of written submissions. Dated this day of , 2011. ! � ,.�6 G/�%� David Everett Marko, Esq. DE LA O, MARKO, MAGOLNICK & LEYTON, P.A. 3001 S.W. 3`d Avenue Miami, Florida 33129 (305) 285-2000 .� Willi m J. Moore, III THE LAW OFFICES OF WILLIAM J. MOORE, III, P.A. 1648 Osceola Street Jacksonville, FL 32204 Telephone: (904) 685-2172 For the Plaintiffs Tampa Bay Americans With Disabilities Association, Inc., Gary Lee M. Belhumeur, Laura V. Eastman, Kevin LaFlam, Vivian Peters, and Jacqueline Shearon Paul Richard Hull, Esq. CITY OF CLEARWATER P.O. Box 4748 Clearwater, Florida 33758 (727) 562-4010 For Defendant City of Clearwater _ 20 _ Item # 16 TAMPA BAY ADA, INC. B}� . Vivian Peters, President LAURA V. F,ASTMAN Individual Plaintiff JACQUELINE SHEARON Individual Plaintiff � ►, � . Attachment number 1 Page 21 of 34 GARY L. BELHUMEUR Individual Plaintiff �� VIVIAN P1+.TERS Individual Piaintiff KEVIN LAFLAM Individual Plaintiff -21- Item#16 TAMPA BAY ADA, INC. : Vivian Peters, President LAURA V. �ASTNIAN Individual Plaintiff JACQUELINE SH�ARON lndividual Plaintiff -21- .� � / ; �; ,�� •�� GA L. BELHUMEUR I ividual Plaintiff , �'I�IA:�,r P�+; s �2� Individual Plaintiff Attachment number 1 Page 22 of 34 Item # 16 TAMPA BAY ADA, INC. By: Vivian Peters, President �! 2�'�.ra��/�=c.��ir--a-�.. LAURA V. EASTMAN Individual Plaintiff JACQUELINE SHEARON Individual Plaintiff -21- GARY L. BELHUMEUR Individual Plaintiff VIVIAN PETERS Individual Plaintiff Attachment number 1 Page 23 of 34 Item # 16 TAMPA BAY ADA, INC. : Vivian Peters, President LAURA V. EASTMAN Individual Plaintiff � U JA LINE SHEARON ual Plaintiff -21 - GARY L. BELHUMEUR Individual Plaintiff VIVIAN PETERS Individual Plaintiff Attachment number 1 Page 24 of 34 Item # 16 t l ? t-..- L VIN LAFLAM Individual Plaintiff -22- Attachment number 1 Page 25 of 34 Item # 16 Attachment number 1 Page 26 of 34 CITY OF CLEARWATER, FLORIDA : William B. Horne II City Manager Approved as to form: Attest: Rosemarie Call Assistant City Attorney City Clerk Item # 16 - 23 - Exhibit A Attachment number 1 Page 27 of 34 Item # 16 T�� ..� � �� y � ��af �a �� _ ; � � �, �I � �=.r� � �. �u� ��r��i� �t , . � � _ @� �u�� eti�� , �' � � II Clearwater powntown + �� ....... � _ , � , ; , � , �.�i.a:.i�� # - �] 4! � �z u.wm � f � , , �:I� �;� � �� , �� m�m�i�lJ� �f .�i� , :.... _. � - ; , � S� � $ ;� �'ira� �t' � � � � � u. � � � �� , , 4 �n � �N . � � �� ;� :, :; � � � �. j �, � . i � i�� ,�� ;: � ; , LL....��.u... Is �f � � �� Attachment number 1 Page 28 of 34 � � u . .. . � � �:�� . � �� t , ��r� �t �� . „ � s �� , � ....., t �� , 4 : � ��"� ��: �� : ,�'��'��, �,�� `� � � � , � , ��t�i.��:tt�........ -�',�-'� � � � �, � I" ,', , � �..� � _ �' u� �� u�� , i �., �n� � .:...��d� �r� �� .. '}'} ��,�� ,�, I ��JJ3� �' }E i , , �9' ' .� _ � ... t � _ ; ��;�� `� `� � �: a � � �� , ��ll�,�i�<rz F�� m� � . ::. : , �� s� � �, .u... . � �. rq �y tt � f�'^�<F"�< <�5�<� ��'i , ��' ,, �" E�� :_ ", .,, �"� ; ;` � �� : w ��tru� �t � I��r�—�� t �ur��r� r�d� � .:`�� , � �6� � rl<F , t. , t. t. t. t. t�=� Item # 16 Exhibit B Attachment number 1 Page 29 of 34 Item # 16 Attachment number 1 Page 30 of 34 Clearwater Beach Corridor Exhibit C Attachment number 1 Page 31 of 34 Item # 16 Attachment number 1 Page 32 of 34 Clearwater East-West Corridor Exhibit D Attachment number 1 Page 33 of 34 Item # 16 Attachment number 1 Page 34 of 34 Clearwater North-South Corridor Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Meeting Date:4/18/2011 Amend the Code of Ordinances, Section 2.016, Application of Article and Definition, to define acceptable forms as proof of residency and pass Ordinance 8260-11 on first reading. SUMMARY: On March 17, 2011, Council approved the following policy as it relates to advisory boards: where there is a residency requirement, one of the following forms will be accepted as proof of residency: - registered voter within city limits, or - own real property in the city, or - valid State of Florida Driver's License issued to an address within city limits, or - a Declaration of Domicile affirming residency within city limits. Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk Cover Memo Item # 17 Attachment number 1 Page 1 of 2 ORDINANCE NO. 8260-11 AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, RELATING TO CODE OF ORDINANCES CHAPTER 2, ADMINISTRATION, ARTICLE III, APPOINTED AUTHORITIES, BOARDS, COMMITTEES, DIVISION 1; AMENDING SECTION 2.061, APPLICATION OF ARTICLE; DEFINITIONS TO PROVIDE FOR PROOF OF RESIDENCY; PROVIDING AN EFFECTIVE DATE. WHEREAS, it is advisable to make certain changes to Code of Ordinances Chapter 2, Article III, Division 1 regarding appointed authorities, boards, and committees, in order to provide for improved administrative efficiency; now therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLEARWATER, FLORIDA: Section 1. That Chapter 2, Article III, Division 1, Code of Ordinances, Section 2.061, is hereby amended to read as follows: Section 2.061 Application of Article; Definitions. ***** 2) As used in this article: a) "Board of the city" or "board" means a board, committee, authority, or other entity established by an ordinance or resolution adopted by the city council or by a special act of the Florida Legislature relating solely to the city, and for which the city council has the authority to establish the qualifications for membership. The term does not include an agency of the state or of the county, or an agency established by interlocal agreement, notwithstanding that the city council may appoint one or more members to the board of such agency. b) "Resident" means a natural person who resides within the City of Clearwater. Where there is a residency requirement for board membership, one of the followinq forms shall be accepted as proof of residency: current voter reqistration within city limits; or ownership of real property within city limits; or possession of a valid current Florida Drivers' License issued to an address within city limits; or a Declaration of Domicile filed with the city clerk affirminq residency within city limits. Section 2. This ordinance shall take effect immediately upon adoption. PASSED ON FIRST READING PASSED ON SECOND AND FINAL READING AND ADOPTED Ordinance No.l&'�1�0#�117 Frank V. Hibbard Mayor Approved as to form: Attest: Leslie K. Dougall-Sides Rosemarie Call Assistant City Attorney City Clerk Attachment number 1 Page 2 of 2 Ordinance No. �19-#117 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Sand Dune Regulation SUMMARY: Review Approval: Meeting Date:4/18/2011 Cover Memo Item # 18 « ` v.� ;r� }� .., �, . i �� ,�i ��, -°� �..., �' � �, � � T �. .� �:.,. Attachment number 1 Page 1 of 1 K� �� .. � �� ` ,-� �!, �� , _ ��, � , � ��_� i $ � � ��.'� . . _,� . ,z;�� "� � ,,-�,{�.gY'�� '� s .i .li i � 4� 1 � � f? N �-i i ry�:� �4 !, . ..� �� .�`. i ,'.G` , ri.. � , „ yi `t"'"r��A . ..� , �, , . ti„� �, r .. y..m . .., . a _ ti .ry r, i s, r �� `"�':v�-� ^�r� � �. � `�{5', l F"� F�.;hr�a��-� 18. �'CI 1 �'lr. �ICl��cl �3�rI��tj �'.E. �u.re�u C'�i��. �3��-��s �.Sn� �'��t;�I Sr��rn� �� Cc�n�rra{a�ue�.1tN; ��al�.��r� � :1��ail �t�tj�n ?[�iJ `1.a11�ha��e, 9 1t�ris�� 3�, �-��U�i ��.: l��lc�ated ?�.�i��rit�� c� I��:�u�at:� ��tad I;)�i�� ?��ar Vlr. �3��ett: T`l�y° C�"it�� c��` �:�'le:a��at�.x 5]::�:z4�i��z��rx��a��al Ac�r��c��= F�o�� h�s �-c.c��ta�m�nd�d tr� �ur C`it�� C'��nci1. t��t t�e C'it� �ith�e ��re?c�� a��'r:aan�;e #n �'e��aw� a�ter�cic�r�f�i�:;t�-�actitan t��` ��tnc�l �s��s �nd r�.l�t�� e�atic�n alfx�a�; ��r ��ac�;��.��;- ��r pet�tic��l tl�� °1��:•ic:l� �c��rtrn��nt r�� =;n��:�r�r��[a� P�-��ec�i�n ��'7��"�� c�r d�l��tic�� c�� it� r�:g�la€�r�� t:ac�r�ty°. At ta ��ebruary� 3, �011 ��'it�, �"caunc:il rn��tit7�, �h� C��a�cil �.�ip�c�tL�1 �i�ff� tc� ir��ui�-� ini,� tl�e i"�a��bility` :��.�i iime f�'at��c �tar` ��pl�a7°��ntati��n c�f a ac:��;�t�o3� �r«�r�sr� ��rsua�t tc� �`lori�� t�iu��..� C�h��t�r ? �1 �w��d r.��ated ytat�.atc� a�.� �d�ni��i�tr�ti��w :-ul�s �s�d, i�a additi��, �� ct�z��i��: wt��t I�vel ��- �.`�t� cc��Tn:tr��z�t ��t�ulc� �e rec.��aired ii� �iele�;�tit�� rere �raz�t�;d. `�'��:� rcc�.uest ��Ila��s � s�ri�� c��` c�t:�c�� c�n��:zns ar�d �orn��l:�*nt� that �=1��;I' ��tc�;°�ccin��i c7t' ��a�ie d�:��r�actir�n �lc�n� �cr� ��z �1�ws-� �t�:�- �3eac�� i� nc�t s�f�ici�nt t� �urt�i5 �i�,tus��a�r:c� �:' t��e�e n�t ural �-� s�ur�es. �i�a�� f�cl f�°�� ic� u�:�a me �x�d c��e.��s�� 'rrect ��. tc� t�� .��r�a�ria�� ntit�° sl��:�u�c� t��:� r€��e�� r�e�c� t� bc: s�.��.t c�r� to ��n�ti��i- ��i�:�. I caza l�� reach�� at 7�:�-��i�Z. �1P1G�P�� "v". r '� � � � } ' � ��',1�, i ° �N , ��.� � � �'.� � ,�:�Si1�.V. �.�',. l�M�. � ;s��ri r�nmental :VI ��;r �'itti� �t C`��r��l�r ��e41i� IJc3��,�11-�it��s. :"�s�a�tant Cit}- 11tt:�=_-n�:�` II �;�: �Iiic� �uillen. �.�.., �`zt�� ;�i�ae�r r�:,h avar�-1'•��r�� x�.�='tl v! lr��.;�v; �ll .Jk'tL.I]. �.i,i1= 1f3�; L1� :' [11 iVE:: �o� , _, �;� , � a �, Item # 18 March 14, 2011 Florida Department of Environmental Protection Marjory Stoneraan Douglas Building 3900 Commonwealth Boulevard Tallat�assee, Florida 32399-3000 Ed Chesney, P.E. Ex�vixoxunental Manager City of Clearwate�r P.O. Sox 4�48 Clearwater, Florida 33758-4748 Dear Mr. Chesney: Attachment number 2 Page 1 of 2 Rick Scott Governor Jennifer Carroil ]Lt. Goverriar Herschel i. Vinyard, Jr. Secretary Thank you for your letter dated F�bx•uaxy 18, 20011. From this Ietter, I undersiand that the City of C1ear�nrater Beach is considering a requesf to seek a partial delegafion of authority that would provide for the locai administration of the Coas�al Construction Control Line (CCCL} to aregc�Iate the alteration/destruction of sand dunes and the related vegetation along its beaches. u�s�.ar�� to �uU�ee«��s �61.05��3 j$� ti� j, F��riva �ta �t�s, ar�� 4tJ[1S4a1 co�r�ty �r ��ur�ic��,al��% may seek a delegation of authority from the Flarida Department of Environmental Profection {D�partment) to enforce the xegulatoxy provisions of Section 161.053, Florida Statute,s. The la�s intent xs to provide for local administration �hrough approved Iocal codes where, in the judgment of the Departnment, the co�n�y or municipaliiy has sufficient funds and personnel fo adequately administer �he program. Referri�g aga�n to your letter, it appears that the City has not yet adopted locai ordinances for regulating the alferation/destruction of sand dunes and t11e related vegetation. The drafting of such ordinances for Department consideration would be a first step towards developing a paxtital delegatian agreement between the Department and the City. For furiher assistance on thi� matter, I suggest calling West Gregory, t11e Bureau's p�rog�ram atto�nEy, af 85�-245-2542 or by email west. -�re�rvQdep.state.fl.�zs. Thank you £o�r the strong interest expressed by the City in seeking greatex proiection of Florida s beaches and dunes. I[�ii�:�iE: ww�v. dep. state.fl. us Mr. Ed Chesney, P.E. 03/14/2011 Page 2 Since�reXy. 4 �� Michael L�. Parnett, P.E., Chief Bureau of Beaches and Coastal Systezx�s CC: Leslie Dougall-Sides, Assistant City Attorney II Mike Quillen, P.E., City Engineer West Gregory, FDEP Gene Chalecki, P.E., FDEP Attachment number 2 Page 2 of 2 I[�ii�:�iE: �� `�, r � �� - � �� I, r ; �� r �z� k �� s ' � �, � � �� '� f - �: � �� ' ' , � �,�� 'g° �� ' �� t� s �fJ� y�' f " '��( �1�,y-A . i �. � 4 �� i� ��( ^�� ,. J(�,,� l„� �� k � fi`�'��r,'L'_��. ' i�� . g� � �� } ,h�� , � ',��"� u�� $ v� + a r �tr �. I i �� '�j�` ,. `� ��k k �` .�:n�" #+ u�,�s wi irv 41t� i t ;� i ' '��rr�mi�,'�«�a � � �,r. ' � �. �� s�i , �`� �,3'? { ,� . 3 � � I �'�� r �� .x� �:�r ut � �y � y: � � }�� ti �" _ � � �� , ,4 ��' �u� �i' 4 k �� 'i f� �� i � �� I� jr§ �";. ,.� �„1e�� § �, ��` ,�� . . I � �� „�: � ��;. � � �k<< �- ` i' �`�e � V k E�I�r ...... . ..,.., � r' _ �� N ��.. .r � � ��,,, ,�,t� .. V"�� w V .. r, � � �� '- �p i�3�.; �` � d�i � ��,r �'��;�� s,�,�, � � �� ; �� ,a;; :�°;� ��,°� � �,. �;�' �' �t; � _ �r i � n!� ., �G.S� � . . B eJ Ii� i � r� , � � � 4�< �E �t �'� . . . . I � �n �t:» � _�� 3 � � � �� . I1 ,z� , i � ��, � � r 4 � I � '�„'`�'—.,.. �� k ��st, � t,, �� ''#' i�"� i, � �' �� {� � ,r, u� 1 �� i� ( � �� 8 �� 1 '� � � � I� i { � _ �r : �� r, N Attachment nu � +� Pa�e� 1 of 3 �; �� . ...: .. .... r�is � k.k �u�, „� u�tl� �W � s, ��„ �� , ` � � �,�' �� ' ,..v �.� d �� .. � � � , yF . �° ,� �{ Y! � �, � �. d 3 , �, �� '° s �,, ; t t 4"``' ��s'i4 � �� ' .. �� , � ;ft � .... .. ... . . s ,�`Ar � � � �� M ��4: � � .. . �� f � � _ �w : '(�,(�`i s� � �� > >,�� ; ��! ,�G `1 d ��1-' h0,'"-- � ��' i <. ' �� « i � ' � � �, � ) �» �i � � �3�F� s � v ,t�� rv 1.,� .`t �;r»�'v,�?, pi��f�iU�a�t S�ri olr ,`;1r�7)ja � y }rt��t, nj� n r b �1 . . ,. ... �, � 1 l�i�� , . �� i, � +dN' � � � ��? ,fii' � 4 � s44ut � �� ' ��° i S�� l s, � r{ s �� i\� ai� ;ttv � .� �� ,� h- � � �� s,,.`� ;� '`�)' � ;5,� � � � � �� t„ a� .,'��. f �� ! � � '� t', �S � r �� xi �� f �. � ( � I a ��, � �, � �� '� � , � �� „r; � � r`: r �,� r �' t�, E �, � a �y },�aSi��, v, � tk r� .. �sr r` � �� ,�., �t � , � ,, I ��;� � �� u�" � 1, ,W», i �i t� # f� 3 5 2fr � t�t„` ' �. fr'� ��`��",�"`� � " �k� �'v � � � ; r, �-, �� . A� �kS, t �i I y. � „- � azi� - ��j�� y E.�'` ir`�' 'v.� IE � 4 7 i ��+ q 4F' (� r�� .s�A�.�e�dri .:. �' �, 4 � �t ,. ;r ,,; � ;r ko :? F�� `�: Y—� —( : i � � v ". # � �� i .. � �, Attachment number 3 ; Page 3 pf 3 ,, w E�, a ,, r �; ; u� � � ! � C � ' 6� '�=' ,,.. �� , . ... . � �,;. � . � �w`� �,�r��'t`��;�w�� '�;�� ,t, ,: ��i.'t Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Zip Line Resolution - Councilmember Gibson SUMMARY: Review Approval: Meeting Date:4/18/2011 Cover Memo Item # 19 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: EMS Week Proclamation - May 2- 8 SUMMARY: Review Approval: Meeting Date:4/18/2011 Cover Memo Item # 20 Work Session Council Chambers - City Hall SUBJECT / RECOMMENDATION: Future of the Region Award - Chris Hubbard, Parks and Recreation SUMMARY: Review Approval: Meeting Date:4/18/2011 Cover Memo Item # 21