04/30/2012WORK SESSION AGENDA
Council Chambers — City Hall
4/30/2012 — 1:00 PM
1. Presentations
1.1 City's Annual Financial Report for Fiscal Year 2011
� Attachments
2. Human Resources
2.1 Authorize renewal of the contract with Company Care for services including employee and pre—
employment drug and alcohol testing, and pre—employ�nent and annual employee physicals for a not to
eXCeed amount of $50,000 per year and authorize the appropriate officials to execute same. (consent)
� Attachments
3. Information Technology
3.1 Award a contract to GSA Security Inc., Lutz, Florida, in the amount of $210,000 for the purchase and
installation of Milestone Video Management and Monitoring System and cameras to support various city
facilities, in accardance with Section 2.564(1)d), Code of Ordinances — Other Governmental Bid (contr�t
with Pinellas County School Board contract 10-968683); and approve a transfer from retained earnings of
the Administrative Services Fund in the amount of $105,000. (consent)
� Attachments
4. Marine and Aviation
4.1 Approve the Conditional Assignment of Lease for room 8 in the Municipal Beach Marina from Bruce
Littler, d/b/a Jolly Roger Coffee and Ice Cream, to Anthony Ferrandino, d/b/a Jolly Roger Coffee and Ice
Cream and authorize the appropriate officials to execute same. (consent)
� Attachments
5. Parks and Recreation
5.1 Approve the Tenth Amendment between the Chi Chi Rodriguez Youth Foundation, Inc. (Foundation) and
the City of Clearwater (City) for the operation of the Chi Chi Rodriguez Golf Course and Driving Range
and authorize the appropriate officials to execute same. (consent)
� Attachments
5.2 Approve an Exclusive Non—Alcoholic Beverage Agr�ment with Coca—Cola Refreshments USA, Inc., in
accordance with Request for Proposals 28-11, to pra�ide full service beverage vending machines and
products within city facilities, approve a Termination, Release and Indemnity Agreement, terminating the
current Exclusive Non—Alcoholic Beverage Agreementwith Coca—Cola Enterprises, Inc. and authorize the
appropriate officials to execute same. (consent)
� Attachments
6. Police
6.1 Approve submission of Department of Justice, Bureau of Justice Assistance (DOJBJA) Edward Byrne
Memarial Justice Assistance Grant application in the amount of $60,658 and an additional .75 Full Time
Equivalent Position. (consent)
� Attachments
7. Solid Waste/General Support Services
7.1 Approve a Contract (Blanket Purchase Order) to Wingfoot Commercial Tire of Clearwater, FL for an
amount not to exceed $380,000 for the purchase of Goodyear tires for city motorized equipment during
the period May 1, 2012 through Apri130, 2013, in accordance with Sec. 2.56(1)(d), Code of Ordinances —
other governmental bid, and authorize the appropriate officials to eXecute same. (consent)
� Attachments
7.2 Approve a Contract (Blanket Purchase Order) to Honeywell International Inc. — Building Solutions of
Chicago, IL for an amount not to eXCeed $140,000 for the quarterly Maintenance Fees for the period May
1, 2012 through Apri130, 2013, per the contracts dated Nov. 17, 2008 and April 28, 2010 and authorize
the appropriate officials to execute same. (consent)
� Attachments
8. Public Utilities
8.1 Award a new contract (purchase order) to Xylem, Inc. of Apopka, Florida in the amount of $375,000.00
for Flygt Pumps, replacement parts and factory autharized service for the contract period of May 3, 2012
to April 30, 2014, and autharize the appropriate officials to eXecute same. (consent)
� Attachments
9. Engineering
9.1 Approve a proposal by Construction Manager at Risk Biltmore Construction Co., Inc. of Belleair, Florida,
in the amount of $281,540.04 for the rehabilitation of three vehicular bridges in the City of Clearwater,
which includes all labor and material costs to complete the rehabilitation, and authorize the appropriate
officials to execute same. (consent)
� Attachments
9.2 Approve the Cooperative Funding Agreement between Southwest Florida Water Management District
(SWFWMD) and the City of Clearwater for the gabion project on the Jeffards Street Channel in
Stevenson Creek in the amount of $600,000 and authorize the appropriate officials to execute same.
(consent)
� Attachments
10. Planning
10.1 Approve amendments to the Community Development Code providing density and parking incentives for
affordable housing developments, and pass Ordinance 8313-12 on first reading. (TA2012-01001)
� Attachments
11. Official Records and Legislative Services
11.1 Disband the Clearwater Greenprint Steering Committee. (consent)
� Attachments
12. Legal
12.1 Oppose the relocation of Family Court from downtown Clearwater to the Criminal Justice Center and pass
Resolution 12-10.
� Attachments
12.2 Adopt Ordinance 8316-12 on second reading, amerrling the future land use plan element of the
Comprehensive Plan of the city to change the land use for certain real property whose post office address
is 3043 and 3047 Cleveland Street from Residential Urban (RU) to Institutional (I).
� Attachments
12.3 Adopt Ordinance 8317-12 on second reading, ame�ling the Zoning Atlas of the city by rezoning certain
real property whose post office address is 3043 and 3047 Cleveland Street from Low Medium Density
Residential (LMDR) to Institutional (I).
� Attachments
12.4 Discuss allowing golf carts in Clearwater Beach and Island Estates (WSO)
� Attachments
13. City Manager Verbal Reports
13.1 City Manager Verbal Reports
� Attachments
14. Closing Comments by Mayor
15. Adjourn
16. Presentation(s) for Council Meeting
16.1 End of Session Report — Rep. Hooper
� Attachments
16.2 Florida League of Cities Legislative Appreciation Award
� Attachments
16.3 Safe Boating Week Proclamation May 19th — 25th
� Attachments
16.4 Older Americans Month Proclamation — recipientis Beverly Burton, ADRC Director from the Area
Agency on Aging
� Attachments
16.5 Youth Sports Awards
� Attachments
16.6 The Mayors Cup Game
� Attachments
16.7 Parks and Recreation Advisory Board Presentation — Ray Shaw
� Attachments
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
City's Annual Financial Report for Fiscal Year 2011
SUMMARY:
Meeting Date:4/30/2012
The City's external auditors, Mayer Hoffinan McCann P.C., will present the Comprehensive Annual Financial Report (CAFR) and the
results of the City's audit for Fiscal Year 201 I.
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 1
CITY OF CLEARWATER, FLORIDA
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COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR F'ISCAL YEAR ENDED SEPTEMBER 30, W�^ f�
This Page Intentionally Left Blank
Attachment number 1 \nPage 2
Item # 1
Attachment number 1 \nPage 3
City of Clearwater, Florida
Comprehensive Annual Financial Report
for Fiscal Year Ended September 30, 2011
Frank V. Hibbard
Mayor
George N. Cretekos John P. Doran Paul E Gibson Bill Jonson
Councilmember Councilmember Councilmember Councilmember
Wllliam B. Horne II
City Manager
Brian Jay Ravins
Finance Director
Prepared by: City of Clearwater Finance Depart7nent � te m# �
City of Clearwater, Florida
Comprehensive Annual Financial Report
For the Fiscal Year Ended September 30, 2011
TABLE OF CONTENTS
INTRODUCTORY SECTION:
Attachment number 1 \nPage 4
Title Page and List of Elected and Appointed Officials .......................................................................................... i
Letterof Transmittal ............................................................................................................................................... v
Certificate of Achievement for Excellence in Financial Reporting ....................................................................... ix
OrganizationalChart .............................................................................................................................................. x
FINANCIAL SECTION:
IndependentAuditors' Report .........................................................................................................................
Management's Discussion and Analysis ........................................................................................................
Basic Financial Statements:
Government-wide Financial Statements:
Statementof Net Assets ........................................................................................................................
Statementof Activities ............................................................................................................................
Fund Financial Statements:
1
3
18
19
Balance Sheet — Governmental Funds ..................................................................................................... 20
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets ...............21
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds..........22
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 ............................................................................................................
23
24
......... 25
......... 26
......... 30
......... 34
......... 38
......... 39
.........40
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 -
NonmajorEnterprise Funds ...................................................................................................................
Combining Statement of Cash Flows - Nonmajor Enterprise Funds .....................................................
Combining Statement of Net Assets — Internal Service Funds ..............................................................
ii
.... 86
.... 87
.... 88
.... 89
.... 94
.... 96
.... 99
..102
..104
..106
..112
Item # 1
Attachment number 1 \nPage 5
City of Clearwater, Florida
Comprehensive Annual Financial Report
For the Fiscal Year Ended September 30, 2011
TABLE OF CONTENTS (Continued)
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets —
Internal Service Funds ....................................................................................................................
Combining Statement of Cash Flows — Internal Service Funds ......................................................................
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 .................
FireServices Program .................................................................................................................................
STATISTICAL SECTION:
Introduction..................................................................................................
Schedule 1 Net Assets by Component ..........................................................................
Schedule 2 Changes in Net Assets ...............................................................................
Schedule 2a Program Revenues by Function/Program ..................................................
Schedule 3 Fund Balances of Governmental Funds .....................................................
Schedule 4 Changes in Fund Balances of Governmental Funds .................................
Schedule 5 Assessed Value and Estimated Actual Value of Taxable Property ..........
Schedule 6 Direct and Overlapping Property Tax Rates ..............................................
Schedule 7 Property Tax Levies and Collections ..........................................................
Schedule 8a Principal Real Property Taxpayers .............................................................
Schedule 8b Principal Personal Property Taxpayers ......................................................
Schedule 9 Ratios of Outstanding Debt by Type ..........................................................
Schedule 10 Ratios of General Bonded Debt Outstanding .............................................
Schedule 11 Direct and Overlapping Governmental Activities Debt ...............................
Schedule 12 Legal Debt Margin Information ...................................................................
Schedule 13 Pledged-Revenue Coverage ......................................................................
Schedule 14 Demographic and Economic Statistics .......................................................
Schedule 15 Principal Employers ....................................................................................
Schedule 16 Full-time Equivalent City Government Employees by Function/Program .
Schedule 17 Operating Indicators by Function/Program ................................................
Schedule 18 Capital Asset Statistics by Function/Program ............................................
SINGLE AUDIT / GRANTS COMPLIANCE SECTION:
....................................
....................................
....................................
113
114
118
119
120
......122
......127
......130
......131
133
135
136
139
140
141
142
143
144
145
..........................................146
..........................................147
..........................................148
..........................................149
..........................................150
..........................................151
..........153
..........154
..........155
..........156
..................157
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 that Could Have a Direct and Material Effect on Each
Major Program and on Internal Control Over Compliance in Accordance
161
With OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General of the State of Florida ....................163
Schedule of Expenditures of Federal Awards and State Financial Assistance Projects ............................................165
Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects ..............................168
Schedule of Findings and Questioned Costs ................................................................................................................169
ManagementLetter ........................................................................................................................................................171
Item # 1
iii
Attachment number 1 \nPage 6
This Page Intentionally Left Blank
Item # 1
iv
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March 30, 2012
Attachment number 1 \nPage 7
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'�.I'I"Y OF CL�ARWATER
Po.sr O�f>r�cL �30�; 4748, C�1.rnitwA��'ex, Fr.oRrn� 3375�`>-4748
The Honorable Mayor, Councilmembers,
and Citizens of the City of Clearwater:
Cri� Hnt.t., 112 S�>t�'rt� Osci<>taAvt;vt�r:, Cr.r��rzwn�rLx, Pt.�+izn>,� 3375�
Tri.i:nH��!v� (727) �C2-4040 F,�� (727) 562-�052
The City of Clearwater Charter (Section 2.01(c)3), Florida Statutes, and various covenaints relating to
debt and pension obligai:ions of the Ciry require an annual audit of the City's financial statements of all
funds of the City by a firm of licensed certified public accountants. These statements must be
presented in conformity with generally accepted accouni:ing principles (GAAP) and audited in
accordance with generally accepted auditing standards. Pursuant to these requirements we hereby
issue the comprehensive annual financial report of the City of Clearwater for the Fisc�il year ended
September 30, 2011.
This report consists of managemenYs representai:ions concerning the finances of the City.
Consequently, management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these representations,
management of the City has established a comprehensive internal control framework th��t is designed
both to protect the governmenYs assets from loss, theft, or misuse and to compile sufficient reliable
information for the preparation of the City's financial statements 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 From material misstaten�ent. As management, we assert that, to the
best of our knowledge and belief, this financial report is complete and reliable in all material respects.
Mayer HofFinan 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 provide reasonable assurance that the
financial statements of the City for the fiscal year ended September 30, 2011, are free of material
misstatement. The independent audit involved 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; and evaluating the overall financial statement
presentation. The independent auditor concluded that there was a reasonable basis for rendering an
unqualified opinion that the City's financial statements for the fiiscal year ended September 30, 2011,
are fairly presented in conformity with GAAP. The independent auditor's report is present��d as the first
component of the financial seci:ion of the report.
The independent audit of the financial statements of the City was part of a broa��er, federally
mandated "Single Audit" designed to meet the special needs of federal and state grantor agencies.
The standards governing Single Audit engagements require the independent auditor to r��port not orily
on the fair presentation of the financial statements, but also on the audited governmenYs internal
controls and compliance with legal requirements, with special emphasis on internal conl:rols and legal
requirements involving the administration of federal and state awards. These reports are in the Single
Audit section of this report.
� Item # 1
�
'Eqr:ar. E��ei,o��>o-:�r n�oArr�a�i.�rn�r,Acrro� ExPr.�»�es��
Attachment number 1 \nPage 8
GAAP requires that management provide a narrative introduction, overview, and analysis to
accompany the basic fiinancial statements in the form of the ManagemenYs 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.
Profle of the City of Clearwater, Florida
Clearwater is located on the Pinellas Peninsula on Florida's west coast. It is directly Ic�cated 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 i�s an important
component of the economy. In additioi� to tourism, Clearwater enjoys a diversity of rnanufacturing
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 el��cted at large
on a non-partisan basis. The City Council is responsible for adopi:ing ordinances, adopi:irig 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 corrimercial and residential
neighborhoods; supervised recreation programs; public libraries; water supply and distribution; waste
water colleci:ion, treatment, and disposal; natural gas distribution; solid waste collection and recycling;
stormwater management; marina, airpark, 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 fiiscal 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 2011, fueled by coni;inued declines in real estate values and area employment. The
Tampa Bay metropolitan area average unemployment rate decreased from 12.4 percer�t for the year
ended Septerriber 2010 to 10.8 percent for the year ended September 2011, versus a n<�tional rate of
9.1 percent. The real estate and construction industries, in particular, continue to be hard hit by the
economic downturn, as reflected in the Tampa Bay metro area unemployment numbers. However the
City remains well-poised to take advantage of the economic recovery when it does occur, with the
completion of the Beach Walk, Downtown Streetscapes, and Clearwater Harbor Marina projects
expected to attract future redevelopment acfiivity.
Item # 1
vi
Attachment number 1 \nPage 9
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, consolidai:ing City
operai:ions, priorii:izing and/or eliminating programs and services, partnering with other governmental
entities, and other cost saving initial:ives have been the focal point of all City departments. The City
continues to strategically review the efficiency and effectiveness of service operation:> for potential
cost savings via reengineering and/or outsourcing of services. A down-sizing of City s�ervices, while
continuing to properly maintain City assets and infrastructure, and meet the basic needs of residents,
is expected to be the trend for at least the next several years in light of current econornic conditions
and taxpayer sentiments.
A major cost saving initiative underway is to decrease pension costs. During fiscal 2011, City Council
approved funding for legal and acluary professional services to assist staff in the review and
implementation of potential pension plan changes to reduce pension costs. The City is planning tc
present pension plan changes for voter approval at a public referendum in November 2012, with a
January 2013 effective date for the changes.
Relevant Financial Policies
It is a policy of the City Council to maintain a General Fund reserve equal to 8-1/2% of th�e subsequent
year's budgeted expenditures as a contingency fund to meet unanticipated financial need:�. 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 �und 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-supporl:ing. Additionally, Council policy requires that unrestricted fund balances of the enterprise
funds be maintained at a level equivalent to the greater of three months of operal:ion and maintenance
expenses, or other reserve levels indicated in the current rate study for the enterprise fund.
Major Initiatives
More than $26 million in fiscal 2012 capital project expenses are budgeted to proaci:ively support the
City's five utility operations, which consist of Water and Sewer, Stormwater, Solid Waste, Recycling, and
Gas Utiliry operations. Major projects include a new reverse osmosis plant and expansion of a current
osmosis plant.
The City began construction of a natural gas fueling station in May of 2011 with an ��ctober 2011
completion date. Additionally the City began the process of converting seventy (70) solid w✓aste garbage
trucks to natural gas during the next seven y�ars, saving and estimated $15 thousand per truck per year
in fuel costs. These efforts reflect Clearwater's continuing efforts to "go green", reduce energy
consumption, and improve environmental sustainabiliry.
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
Item # 1
vii
Attachment number 1 \nPage 1�
the fiscal year ended September 30, 2010. This was the 32"d consecutive year that the City received
this presi:igious 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 Ceri:ificate 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 requirernents 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 i.he fiscal year
2011 Budget document, the 25ih consecui:ive year that this award has been received. In order to
qualify, the City's Budget document was judged to be profiicient 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 C�epartment and other financial staff througho�at the City, for
their professionalism and dedication in producing this report. Sincere appreciation is als�� extended to
the City's external auditors, Mayer HofFinan 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, coni:inued
support, and leadership in planning and conducting the financial operai:ions of the City in a progressive
and responsible manner.
Sincerely,
, ' -���.�� � �-,�_- �
William B. Horne, II
City Manager
L �i '�
Brian Jay Ravins
Finance Director
viii
Item # 1
Attachment number 1 \nPage 1
�ertificate of
Achievement
for Excellence
in Financial
R.eporting
Presented to
City ��f Clearwater
Florida
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
September 30, 2010
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
governrnent units and public employee retirement
systems whose comprehensive annual financial
reports (CAFRs} achieve the highest
standards in government accounting
and financial reporting.
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Item # 1
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City Auditor
Fire Department
Official Records
& Legislative
Services
Police
Department
Public
Communications
City of Clearwater Organizational Chart
Engineering
Financial
Services
Human
Resources
Information
Technology
Library
Citizens of Clearwater
City Council
City Manager
Assistant City Manage
�
City Attorney
Office of
Management &
Budget
Parks &
Recreation
Planning &
Development
Public Services
Public Utilities
Solid Waste /
General Support
Services
Assistant City Ma
Attachment number 1 \nPage 1
Customer
Service
Economic
Development &
Housing
Gas System
Marine &
Aviation
Emergency
Management
Item # 1
Attachment number 1 \nPage 1
; fVlayer Fioffman IVic�ann P.C.
� An Independent CPA Firm
, KRMT Tampa Bay Division
13577 Feather Sound Drive, Suite 400
� I 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, 201 l, 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, 2011, 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 the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the fnancial 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 well as evaluating the overall 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 financial 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, 201 1, and the respective
changes in financial position and cash flows, where applicable, 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 financial position of each of the non-major governmental, non-major enterprise, internal
service and fiduciary funds of the City as of September 30, 201 1, and the respective changes in financial
position and cash flows, where applicable, thereof for the year then ended, in conformity with accounting
principles generally accepted in the United States of America.
Item # 1
Mem` :: �_ �ston Interna� �t�.,vork of independent accounting firms
Attachment number 1 \nPage 1�
As discussed in Note I-D-8 to the financial statements, the City adopted the provisions of GASB
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, during the year
ended September 30, 2411.
In accordance with Government Auditing Standards, we have also issued our report dated March 30, 2012
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.
The management's discussion and analysis on pages 3 through 15 and the pension and post-employment
benefit disclosures on pages 86 through 89 are not a required part of the basic financial statements but are
supplementary information required by accounting principles generally accepted in the United States of
America. We have applied certain limited procedures which consisted of inquiries of management
regarding the methods of ineasurement and presentation of the required supplementary information.
However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City's basic 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 basic financial statements. In addition, the accompanying schedule of
expenditures of federal awards and state financial assistance projects is presented for purposes of
additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of
Slate and Local Governments, and Non-Profit Organizations, and Chapter 10.550, Rules of the Auditor
General, and is also not a required part of the basic financial statements. The schedule of expenditures of
federal awards and state financial assistance projects, has been subjected to auditing procedures applied in
the audit of the basic financial statements and, in our opinion, are fairly presented in all material respects
in relation to the basic financial statements taken as a whole. The introductory section and statistical
sections have not been subjected to the auditing procedures applied in the audit of the basic financial
statements and, accordingly, we express no opinion on them.
��U
March 30, 2012
Clearwater, Florida
`%� C�+'�'lt�� � �.
Item # 1
Attachment number 1 \nPage 1
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, 2011. 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 2011 by $745.8 million (net assets). Of this amount,
$206.7 million (unrestricted net assets) may be used to meet the governmenYs ongoing obligations to citizens and
creditors.
The City's total net assets increased by $17.5 million, or 2.4%, during fiscal 2011. Net assets for governmental activities
increased by $2.7 million, or .7%, while the business-type net assets increased by $14.8 million, or 4.4%.
Significant factors contributing to the $2.7 million increase in qovernmental net assets included operating and capital
grants and contributions totaling $10.8 million, offset by a$2.0 million, or 41 %, decrease in investment earnings versus
the prior year due to less favorable investment market conditions, and a decrease of $4.8 million, or 10.9%, decrease in
property tax revenues versus the prior year due to decreasing taxable values.
The $14.8 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 $3.8 million in capital grants for reclaimed
water projects, Reverse Osmosis Reservoir #2, and other miscellaneous utilities projects, and $1.3 million in capital
grants received by the Stormwater Utility for various drainage projects, offset by a$1.8 million, or 33.8%, decrease in
investment earnings versus the prior year due to less favorable investment market conditions.
At September 30, 2011, the City's governmental funds reported combined ending fund balances of $108.7 million, a
decrease of $3.3 million, or 2.9%, in comparison with the prior year. Of this amount, $21.2 million (or 19.5%) is available
for spending at the governmenYs discretion (unassigned fund balance). The decrease of $3.3 million in governmental
fund balances is primarily the result of: a$4.8 million decrease in property tax revenues as a result of declining taxable
values and a decrease of $1.4 million in investment earnings due to less favorable market conditions, offset by reduced
principal and interest payments as a result of the early redemption of the 2001 Improvement Revenue Refunding Bonds
in February 2011.
At September 30, 2011, unassigned fund balance for the General Fund was $23.1 million, or 21.5% of total current year
general fund expenditures.
Total actual revenues for the General Fund for fiscal 2011 were $1.1 million, or 1.1%, greater than final budgeted
revenues primarily due to miscellaneous revenues, fines and forfeitures and intergovernmental revenues that exceeded
budget, as discussed in the detailed General Fund discussion included in the governmental funds financial analysis that
follows. Total fiscal 2011 actual expenditures for the General Fund were less than final budgeted expenditures by $3.9
million, or 3.5%. This was due to budget savings across all City departments for fiscal 2011, including $1 million, or
2.6%, for Police, $0.3 million, or 1.9%, for Parks and Recreation, and $0.7 million, or 3.1 %, for Fire.
Finally, actual General Fund interfund transfers in were $159,089, or 1.8%, more than final budgeted interfund transfers
in, while actual General Fund interFund transfers out were $285,769, or 4.2%, more than final budgeted interfund
transfers out. The combined General Fund fiscal 2011 budgetary savings per above totaled $4.9 million.
Item # 1
3
Attachment number 1 \nPage 1�
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 # 1
4
Attachment number 1 \nPage 1
The City maintains eleven 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 eight 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, and postal 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 major funds 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 # 1
5
Attachment number 1 \nPage 1
Government-Wide Financial Analysis
The overall financial position of the City improved in both the fiscal 2011 and fiscal 2010 years. As noted earlier, net
assets may serve over time as a useful indicator of a governmenYs financial position. In the case of the City, assets
exceeded liabilities by $745.8 million at the close of the fiscal year ended September 30, 2011. This represents an
increase of $17.5 million from the September 30, 2010 total net assets of $728.2 million. Net assets of both the
governmental and the business-type activities increased primarily due to operating and capital grants and contributions
of $16.2 million, along with favorable operating results for business-type activities, partially offset by a$3.8 million, or
37.3%, 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
2011 2010 2011 2010
$ 165,204,443 $ 169,840,956 $ 224,466,572 $ 222,289,754
277,160,493 277,095,034 379,223,599 376,289,621
442,364,936 446,935,990
7,287,274 7,560,939
10, 351,270 10,925,242
29,984,731 36,441,414
603,690,171 598, 579, 375
15, 210, 298 18, 895, 434
8,532,700 8,248,498
228,928,800 235,195,283
Total
2011 2010
$ 389,671,015 $ 392,130,710
656,384,092 653,384,655
1,046,055,107
22,497,572
18,883,970
258,913,531
1,045,515,365
26,456,373
19,173,740
271, 636,697
47,623,275 54,927,595 252,671,798 262,339,215 300,295,073 317,266,810
257,542,168 249,042,568 159,912,679 165,704,305 417,454,847 414,746,873
57,244,544 49,682,371 55,039,183 44,332,065 112,283,727 94,014,436
79,954,949 93,283,456 136,066,511 126,203,790 216,021,460 219,487,246
$ 394,741,661 $ 392,008,395 $ 351,018,373 $ 336,240,160 $ 745,760,034 $ 728,248,555
A large portion of the City's net assets (56.0%) 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 (15.1%) represents resources that are subject to external restrictions on
how they may be used. The remaining balance of unrestricted net assets ($216.0 million or 28.9%) may be used to
meet the government's ongoing obligations to citizens and creditors.
There was an $8.5 million, or 3.4%, increase in invested in capital assets, net of related debt for governmental activities
versus the previous year. The increase was due to a decrease in related revenue bond debt due to $550,000 in
scheduled bond principal payments and the early redemption of the 2001 Improvement Revenue Refunding Bonds in
the amount of $8.5 million. This $9.1 million reduction in capital-related revenue bonds, plus a current year $.4 million
increase in capital lease purchase contracts, was offset by a net increase of $65,000 in governmental capital assets for
the current fiscal year. The increase in governmental capital assets resulted from capital asset additions of $17.4 million
that were offset by depreciation expense of $16.2 million and net capital asset retirements totaling approximately $1.1
million. See the following discussions of capital assets and long term debt for more information on current year activity.
Item # 1
0
Attachment number 1 \nPage 1
Invested in capital assets, net of related debt for business-tvpe activities decreased by $5.8 million, or 3.5%, due to
$20.5 million of capital asset additions, offset by $17.5 million in current year depreciation expense, $69 thousand in
capital asset disposals, and a$8.7 million increase in related bond debt, net of unspent bond proceeds. The $8.7 million
increase in related bond debt, net of unspent bond proceeds was the result of a current year $10.9 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, 2011, and September 30,
2010:
Revenues
Program revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenues:
Property taxes
Sales taxes
Utility taxes
Other taxes
Other
Total revenues
Expenses
General Government
Public Safety
Physical Environment
Transportation
Economic Environment
Human Services
Culture and Recreation
Intereston 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
2011 2010 2011 2010 2011 2010
$ 37,493,034 $ 36,935,873 $ 143,518,556 $ 137,495,683 $ 181,011,590 $ 174,431,556
8,061,861 7,560,887 133,519 186,649 8,195,380 7,747,536
2,765,599 1,315,379 5,289,674 11,060,483 8,055,273 12,375,862
39,252,898 44,040,222 - - 39,252,898 44,040,222
13,384,678 13,253,393 - - 13,384,678 13,253,393
13,228,749 13,573,548 - - 13,228,749 13,573,548
13,303,118 13,879,951 - - 13,303,118 13,879,951
3,090,805 5,143,004 3,496,865 5,284,122 6,587,670 10,427,126
130,580,742 135,702,257 152,438,614 154,026,937 283,019,356 289,729,194
16,183, 344
66,913,985
3,868,026
13,274,877
3,113,409
151,483
30,606,145
1,216,684
15,965,621
69,456,573
4,940,808
13,760,461
4,155,478
97,549
30,609,832
1,446, 021
135, 357, 953 140,432, 343
61, 010, 369
28, 353, 645
15,843,532
12,234,015
12,708,363
130,149, 924
57,228,965
31,199, 734
15,617,918
10,936,788
12,774,813
127,758,218
(4,777,211) (4,730,086) 22,288,690 26,268,719
7,510,477 9,951,358 (7,510,477) (9,951,358)
2,733,266 5,221,272 14,778,213 16,317,361
392,008,395 386,787,123 336,240,160 319,922,799
$ 394,741,661 $ 392,008,395 $ 351,018,373 $ 336,240,160 $
7
16,183, 344
66,913,985
3,868,026
13,274,877
3,113,409
181,483
30, 606,145
1, 216, 684
61, 010, 369
28,353,645
15,843,532
12,234,015
12,708,363
265,507,877
15,965,621
69,456,573
4,940,808
13,760,461
4,155,478
97,549
30,609,832
1,446,021
57,228,965
31,199, 734
15,617,918
10,936,788
12,774,813
268,190, 561
17,511,479 21,538,633
17,511,479 21,538,633
728,248,555 706,709,922
745,760,034 $ 728,248,555
Item # 1
Attachment number 1 \nPage 2�
Governmental Activities
Governmental activities net assets increased by $2.7 million from $392.0 million as of September 30, 2010, to $394.7
million as of September 30, 2011. This increase due to governmental activities accounted for 15.6% of the total
increase in net assets for the City, and represented a.7% increase in net assets for governmental activities.
Total expenses for governmental activities decreased by $5.1 million, or 3.6%, versus the prior year. This was primarily
due to reductions in staffing levels in the Police and Fire departments, as well as the Planning and Development and
Engineering departments. Travel, training, memberships and other operating costs have also been reduced throughout
the organization.
Total program revenues for governmental activities increased by $2.5 million, or 5.5%, versus the prior year. This
increase was primarily due to a$0.6 million increase in charges for services reflecting increased receipts from public
safety activities; a$.5 million increase in operating grants and contributions due to grant funding received for the
Federal Early Retiree Reinsurance Program and the Pinellas County Neighborhood Stabilization Grant; and a$1.4
million increase in capital grants and contributions due to increased impact fees received for transportation and culture
and recreation programs.
Total general revenues for governmental activities decreased by $7.6 million, or 8.5%, primarily due to a$4.8 million, or
10.9%, decrease in property taxes due to decreased property values resulting from the continued economic downturn.
Additionally, investment earnings for governmental activities decreased by $2.0 million, or 41 %, due to less favorable
market conditions.
The cost of all governmental activities this year was $135.4 million. This reflects a$5.1 million, or 3.6%, decrease from
the fiscal 2010 total of $140.4 million. However, as shown on the Statement of Activities, the amount that the City's
taxpayers ultimately financed for these activities totaled $87.0 million, because some of the cost was paid for by those
who directly benefited from the programs ($37.5 million) or by other governments and organizations that subsidized
certain programs with grants and contributions ($10.8 million). This total of $87.0 million is $7.6 million less than the
fiscal 2010 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, 2011
Public Transportation Human Interest on
Safety Services Long-term Debt
0
Item # 1
Revenues by Sources - Governmental Activities
For the Year Ended September 30, 2011
Proper+�� taYP�
3(
Capital grants and
contributions
2%
Operating grants and
contributions
6%
Business-type Activities
Charges for services
29%
�les taxes
10%
Utility taxes
10%
Communications services
taxes
5%
hertaxes
6%
Otherrevenues
2 o�a
Attachment number 1 \nPage 2
Net assets for business-type activities increased from $336.2 million for the prior year to $351.0 million. This increase
totaled $14.8 million, reflecting a 4.4% increase in business-type activities net assets and 84.4% of the total increase in
net assets for the City. Net revenue from business-type activities, before investment earnings and transfers, decreased
from $21.0 million for the prior year to $18.8 million for fiscal 2011. This $2.2 million, or 10.4°/o, decrease was the result
of a$2.4 million increase in operating expenses, along with a$5.8 million decrease in capital grants and contributions
offset by a$6.0 million increase in charges for services.
Total revenues for business-type activities decreased by $1.6 million, or 1.0%, to $152.4 million versus the prior year
total of $154.0 million, primarily due to the decrease in investment earnings of $1.8 million offset by an increase in
program revenues of just $200,000.
Total expenses for business-type activities increased by $2.4 million, or 1.9%, from $127.8 million in fiscal 2010 to
$130.1 million for fiscal 2011. A significant portion of the $2.4 million increase in expenses was attributable to increased
costs in the Water and Sewer Utility Fund due to the addition of two full-time positions and an increase in capital
projects, offset by a decrease in the Gas Utility Fund due to a reduction in planned capital projects and a decline in gas
commodity costs.
Finally, transfers for business-type activities changed from a net transfer out to governmental activities of $9.9 million in
fiscal 2010 to a net transfer out to governmental activities of $7.5 million in the current year. This net change of $2.4
million was primarily due to a decrease in transfers from the Gas Utility Fund to the General Fund in fiscal 2011 related
to the large dividend paid by the Gas Utility Fund to the General Fund in fiscal 2010 as a result of the buyout of a gas
pre-purchase agreement.
Item # 1
0
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
Attachment number 1 \nPage 2
Expenses and Program Revenue - Business-type Activities
For the Year Ended September 30, 2011
Water and Sewer Gas Utility Solid Waste Utility Stormwater Utility Other
Utility
C�'jargPC ff11' CPI'\/I(:PC
Revenues by Source - Business-type Activities
For the Year Ended September 30, 2011
10
tal grants and
mtributions
3.5%
0.1 % Investment earnings
2.3%
❑ Expenses
■ Revenues
Item # 1
Attachment number 1 \nPage 2
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,
unassigned 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 major governmental funds.
The City's governmental funds for the year ended September 30, 2011, reflect a combined fund balance of $108.7
million versus $112.0 million for the prior year, a decrease of $3.3 million. A total of $21.2 million, or 19.5%, represents
unassigned fund balance available for spending at the governmenYs discretion. The remainder of the fund balance is
classified as assigned ($8.3 million or 7.6%) to indicate that it is intended to be used for specific purposes supported by
management's intent; committed ($17.1 million or 15.8%) to indicate that it can be used only for the specific purposes
determined by a formal vote of the City Council; restricted ($61.9 million or 57.0%) to indicate that it can be spent only
for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation; or
nonspendable ($.1 million or .1%) to indicate that it cannot be spent or is legally or contractually required to remain
intact.
The General Fund is the chief operating fund of the City. At September 30, 2011, unassigned fund balance of the
General Fund totaled $23.1 million, with the remaining $.9 million in fund balance classified as nonspendable or
assigned. As a measure of the general fund's liquidity it is useful to compare unassigned fund balance to total fund
expenditures. Unassigned fund balance represents 21.5% of total general fund expenditures (GAAP basis before
transfers) for the current fiscal year.
The fund balance of the City's General Fund decreased by $.1 million during the current fiscal year versus a final
budgeted decrease of $4.7 million. This $4.6 million variance from the budgeted decrease was primarily the result of
total expenditures that were less than budgeted expenditures by $3.9 million, along with total revenues that were $1.1
million in excess of budgeted revenues. General Fund expenditure "savings" of $3.9 million, or 3.5%, was spread
across all departments due to an emphasis on cost reductions City-wide. General Fund revenues were greater than
budgeted by $1.1 million primarily due to $.3 million surplus of fines and forFeitures due to a lien payment received; local
fire service revenues received in excess of the final budget amount by $.3 million; and miscellaneous revenues which
exceeded the final amended budget by $.6 million.
The fund balance of the Special Development Fund decreased from $6.5 million to $5.7 million, for a decrease of $.8
million or 12.0%, during the current fiscal year versus a decrease of $4.5 million for fiscal 2010. The significant
decrease for fiscal 2010 was primarily due to a one-time transfer of $4.6 million 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 increased from $34.4 million to $43.0 million during the current
fiscal year. This increase of $8.6 million is primarily the result of current year capital project funding received from other
funds ($20.3 million) and grant revenues received from federal, state, and local agencies ($1.7 million) in excess of
current year capital project expenditures ($12.8 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 decreased from $47.0 million to $36.0 million during the
current fiscal year. This decrease of $11.0 million was primarily the result of: A decrease of $8.7 million in the 2001
Improvement Revenue Refunding Bonds debt service fund due to the early redemption of the bonds, and a decrease of
$2.5 million in the Community Redevelopment Agency capital projects fund primarily due to the purchase of land in the
East Gateway area during fiscal 2011.
Item # 1
11
Attachment number 1 \nPage 2�
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$1.4 million increase in net assets versus a$5.1 million increase for the
prior year. Operating revenues increased by $4.1 million, or 7.3%, offset by an increase in operating expenses of $3.1
million, or 6.4%. This resulted in a net increase in operating income of $1.0 million, or 14.4%, from $6.7 million for 2010.
Additionally, capital grants and contributions decreased by $3.9 million, or 50.7%; investment earnings decreased by
$0.8 million, or 31.2%; and transfers out to other funds decreased by $0.2 million, or 6.4%. The increase in operating
revenues was the result of a 7% rate increase effective October 1, 2010. The increase in operating expenses was
primarily an increase in repair and maintenance expenditures of $4.0 million due to increased repair and maintenance
costs associated with infrastructure. The decrease in capital grants and contributions was primarily the result of a
reduction in grant funding received for reclaimed water projects from the previous year. The decrease in investment
earnings was due to market conditions.
The Gas Utility Fund realized a$6.9 million increase in net assets versus a$2.0 million increase for the prior year.
Operating revenues decreased by only $98,000, or .3%, from the prior year, primarily due to level fuel costs, offset by a
$2.9 million, or 9.6%, decrease in operating expenses. The decrease in operating expenses was primarily due to a
decrease of $1.2 million (7.9%) in commodity charges; a decrease of $.3 million (17.4%) in depreciation expense
because assets installed prior to 1987 were fully depreciated in fiscal 2011; a decrease of $.6 million (67.7%) in
professional services due to due to lower design costs for fewer capital projects and lower locate charges; and a
decrease of $.5 million (87.4%) in repairs and maintenance due to a one-time accrual of $491,200 in fiscal 2010 for
remediation costs that did not occur again in fiscal 2011. This resulted in a$2.8 million, or 47.7%, increase in operating
income from the prior year. Additionally, transfers out to other funds decreased by $2.5 million, or 58.4%. The decrease
in transfers out was due to a one-time buyout of the City's rights under a gas pre-purchase agreement in 2009 which
resulted in increased transfers for fiscal 2010 that did not occur again in fiscal 2011.
The Solid Waste Utility Fund realized a$3.1 million increase in net assets versus a$2.3 million increase for the prior
year. Operating revenues increased by $717,000, or 3.9%, offset by a decrease in operating expenses of $50,000,
resulting in a$768,000 increase in operating income from $2,530,000 in fiscal 2010 to $3,298,000 in fiscal 2011. The
3.9% increase in operating revenues was due to scheduled rate increases for residential, commercial and roll-off
customers, offset by decreased consumption due to the economic downturn.
The Stormwater Utility Fund realized an increase in net assets of $3.8 million versus a prior year increase of $4.6
million. Operating revenues increased by $0.9 million, or 6.5%, due to scheduled rate increases. Additionally fiscal 2011
realized a$1.2 million, or 13.3% increase in operating expenses, primarily attributable to a$.6 million, or 119%,
increase in professional services resulting from the increased project activity and an increase of $.6 million, or 108%, in
repairs and maintenance due to the Stormpipe Improvement and Stevenson Creek Estuary Restoration projects that
were expensed as renewal and replacement.
Unrestricted net assets and changes in net assets of the proprietary funds for fiscal years 2011 and 2010:
Unrestricted Net Assets Change in Net Assets
Fund 2011 2010 2011 2010
Water and Sewer Utility $ 46,633,516 $ 37,371,341 $ 1,435,607 $ 5,128,829
Gas Utility 26,342,719 22,709,440 6,947,892 2,028,168
Solid Waste Utility 22,328,536 19,269,262 3,099,936 2,329,338
Stormwater Utility 23,679,353 20,377,571 3,760,362 4,589,938
Otherfunds 12,528,360 21,304,268 152,297 1,911,525
Totals $ 131,512,484 $ 121,031,882 $ 15,396,094 $ 15,987,798
Item # 1
12
Attachment number 1 \nPage 2
General Fund Budgetary Highlights
The final amended budget for General Fund expenditures reflected an increase of $3.7 million, or 3.4%, from the
original budget. Key elements of this increase were as follows:
$0.9 million increase in Police and $1.2 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, an increase of $.9 million in the Non-Departmental budget for a grant to the Clearwater Marine
Aquarium and a legal settlement to Pierce 100, an increase of $.7 million in the City Attorney's Office budget
for a legal settlement to Pickles Plus. These budgeted expenditure increases were offset by an equal increase
in budgeted revenues below.
Final budgeted revenues reflect a$1.8 million, or 1.8%, increase from the original budget primarily due to the following:
• $2.3 million, or 26.7%, 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, offset by a
decrease in budgeted interest income of $.4 million, or 32.3%, due to lower than expected interest rates.
Final budgeted "transfers in" from other funds reflect a$.6 million, or 7.0%, increase from the original budget primarily
due to:
A$.6 million increase in budgeted "transfers in" to reflect the return of General Fund revenues from closed
projects in the Special Programs Fund and the Capital Improvement Fund.
Final budgeted "transfers out" reflect a$2.8 million, or 69.7%, increase from the original budget primarily due to:
• $90,000 transferred to the Capital Improvement Fund for the purchase of property adjacent to Bright House
Networks Field
$1.3 million transferred to the Capital Improvement Fund for the installation and service of sports field lighting
equipment at various city athletic facilities
• $1 million transferred to the Capital Improvement Fund for Clearwater Pass maintenance dredging.
Total actual revenues for the General Fund for fiscal 2011 were $1.1 million, or 1.1%, greater than final budgeted
revenues. Contributing to this surplus of actual revenues versus final budgeted revenues was $0.6 million, or 50.7%,
surplus of miscellaneous revenue versus budgeted; $0.3 million, or 48.2%, of fines and forfeitures in excess of final
budgeted revenues. Finally, intergovernmental revenues from local sources exceeded final budget by $0.3 million, or
4.0%.
Fiscal 2011 actual expenditures for the General Fund were less than final budgeted expenditures by $3.9 million, or
3.5%. This was due to budget savings across all City departments for fiscal 2011.
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, 2011, the City had investments in capital assets
totaling $656,384,092 (net of accumulated depreciation).
Item # 1
13
Land
Buildings
Improvements other than buildings
Machinery and equipment
I nfrastructu re
Construction in progress
Total
* Net of accumulated depreciation
City of Clearwater, Florida - Capital Assets"
(amounts in thousands)
Governmental Activities Business-type Activities
2011 2010 2011 2010 2011
Total
Attachment number 1 \nPage 2�
2010
$ 79,114 $ 79,592 $ 31,281 $ 31,281 $ 110,395 $ 110,873
89, 726
16,614
18,238
68,279
5.189
83,437
15, 029
18,673
69, 894
10,470
12,267 12,649
320,856 307,424
2,619 2,665
12,201 22,271
101, 993
337,470
20,857
68,279
17,390
96,086
322,453
21,338
69,894
32,741
$ 277,160 $ 277,095 $ 379,224 $ 376,290 $ 656,384 $ 653,385
Net capital assets for the City's governmental activities increased from $277.1 million to $277.2 million, reflecting an
increase of $65,000 for the current fiscal year. Capital asset additions of $17.4 were offset by depreciation expense of
$16.2 million and net capital asset retirements totaling approximately $1.1 million. Major fiscal 2011 governmental
capital asset transactions included $2.1 million in current year capital expenditures at the new Aging Well Center, $2.4
million of capital expenditures for traffic calming projects, $3.0 million for improvements to Carpenter Field Complex,
$1.3 million in capital expenditures for infrastructure improvements at the Long Center, $1.2 million for the purchase of
the Lokey Building, and $0.6 million for the expansion of Fire Station 48.
Net capital assets for the City's business-type activities increased from $376.3 million to $379.2 million, reflecting an
increase of $2.9 million for the current fiscal year. Capital asset additions of $20.5 million were offset by depreciation
expense of $17.5 million and net capital asset retirements totaling approximately $.1 million. Major fiscal 2011 business-
type capital asset transactions included an additional $1.3 million in construction in progress for reclaimed water
projects, an additional $1.6 million in construction in progress for reverse osmosis water plant expansion projects, and
an additional $1.4 million in construction in progress for wastewater treatment plant screw pump replacements.
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 $290.8 million to $277.8 million, a decrease of $13.0 million or 4.5%.
Long-term debt for governmental activities decreased by $7.0 million, or 14.8%, while long-term debt for business-type
activities decreased by $6.0 million or 2.5°/o. Key factors contributing to these decreases included:
• The decrease in long-term debt for governmental activities is primarily due to the early redemption of the 2001
Improvement Revenue Refunding bonds in the amount of $8.5 million, offset by slight increases in accruals for
lease purchases, other post-employment benefits and insurance claims payable.
• The decrease in long-term debt for business-type activities is primarily due to approximately $6.9 million of
scheduled bond principal payments and a$1.5 million reduction in principal payments achieved by issuing the
2011 Water and Sewer Revenue Refunding Bonds to redeem the 2002 Water and Sewer Revenue Bonds.
The City's bonded debt as of September 30, 2011, 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 $10.6 million while business-type activities totaled $234.8 million.
The City's Charter limits indebtedness to 20% of the assessed valuation of non-exempt real estate. The current debt
limitation is approximately $1.6 billion, which is significantly in excess of the City's applicable indebtedness of
approximately $233 million at September 30, 2011.
Additional information on the City's long-term debt can be found in Note III (F) of the notes to the financiall�em �e�ts.
14
Attachment number 1 \nPage 2
Economic Factors and Year 2012 Budgets and Rates
Factors considered in preparing the City of Clearwater's budget for fiscal year 2012 included:
• A continued economic downturn and an additional 3.2% decline in property values, reflecting a 32% decline
from the point at which City property values peaked four years ago.
• The unemployment rate for the Tampa Bay metropolitan area for September 2011 was 10.8%, a decrease from
the September 2010 rate of 12.4%. The unemployment rate for Pinellas County was also a decrease — from
11.9% for September 2010 to 10.3% for September 2011. The unemployment rate for Florida similarly
decreased — from 12.0% for September 2010 to 10.6% for September 2011. The national rate also reflected a
slight decrease — from 9.2% for September 2010 to 9.1 % for September 2011.
• Total taxable assessed values for the City of Clearwater decreased approximately 3.2% for fiscal 2012. The
City's millage rate was unchanged from the fiscal 2011 rate of 5.1550 mills, reflecting a 4.31 % decrease from
the fiscal 2012 rolled-back rate of 5.3874 mills.
• A reduction of 28.7 full-time equivalent positions City-wide, including a reduction in General Fund employees of
23.5 FTE's, from 1,041.9 to 1,018.4, due to service level reductions and program consolidations. The City has
reduced City-wide full-time equivalent positions by 14% and General Fund full-time equivalent positions by 21 %
over the past five years.
• A decrease of $475,000 in the actuarially required contribution to the Employees' Pension Plan, from $19.4
million, or 24.07% of covered payroll, for fiscal 2011 to $18.9 million, or 24.69% of covered payroll, for fiscal
2012. The 3% increase in the pension contribution rate is partially offset by reductions in staff levels and limited
pay increases which result in a reduction to the covered payroll and ultimately the pension cost.
• A reduction in employee medical insurance costs of $166,000, or 2%, from fiscal 2011 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 2012 reflect a 4.5% rate increase effective October 1, 2011,
while fiscal 2012 budgeted Stormwater utility revenues reflect a 4.25% rate increase effective October 1, 2011.
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 # 1
15
Attachment number 1 \nPage 2
This Page Intentionally Left Blank
Item # 1
16
Attachment number 1 \nPage 2
Basic Financial Statements
Item # 1
17
ASSETS
Cash and investments
Receivables (net)
Internal balances
Due from other governments
Prepaid items
Inventories
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 nfrastructu re
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
Grant programs
Impact fees
Unrestricted
Total net assets
City of Clearwater, Florida
Statement of Net Assets
September 30, 2011
$
Attachment number 1 \nPage 3�
Primary Government
Governmental Business-type
Activities Activities Total
138,674,203 $
18, 797, 360
(4,065,282)
4,412,111
1,418,986
525,053
86,864
5,355,148
79,113,502
89,725,789
16,614,513
18,238,309
68,279,113
5,189, 267
442,364,936
4,517,839
1,248,137
42,997
750,495
2,400
725,406
4,674,198
2,887,872
570,000
2,219,200
2,609,035
4,746,443
5,834,337
10,326,116
6,468,800
47,623,275
257,542,168
34,217,085
498,733
22,528,726
79,954,949
$ 394,741,661 $
The notes to the financial statements are an integral part of this statement.
18
113,028,253 $
13,100,881
4,065,282
8,247,819
53,321
1,815,427
79,841,269
350,942
2,206,243
1,757,135
31,280,681
12,266,484
320,856,305
2,619,003
12,201,126
603,690,171
3,894,083
365,294
29,036
52,359
22,836
1,601,604
3,134, 526
6,110,560
1,155,852
236,848
7,140,000
187,113
645,171
1,856,107
571,031
225,669,378
252,671,798
159,912,679
9,300,000
21,718,703
16,442,909
7,577,571
136,066,511
351,018,373
251,702,456
31,898,241
12,659,930
1,472,307
2,340,480
79,841,269
350,942
2,293,107
7,112,283
110,394,183
101,992,273
337,470,818
20,857,312
68,279,113
17,390,393
1, 046, 055,107
8,411,922
1,613,431
72,033
750,495
54,759
748, 242
1,601,604
3,134,526
6,110,560
5,830,050
3,124,720
7,710,000
2,219,200
187,113
3,254,206
6,602,550
6,405,368
235,995,494
6,468,800
300,295,073
417,454,847
43,517,085
22,217,436
16,442,909
22,528,726
7,577,571
216,021,460
$ ��tr��Q,��
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Functions/Programs Expenses
Primary government:
Governmental activities:
General government $ 16,183,344
Public safety 66,913,985
Physical environment 3,868,026
Transportation 13,274,877
Economic environment 3,113,409
Human services 181,483
Culture and recreation 30,606,145
Interest on long-term debt 1,216,684
Total governmental activities 135,357,953
Business-type activities:
City of Clearwater, Florida
Statement of Activities
For the Year Ended September 30, 2011
Program Revenues Net (Expense) Revenue and Changes in Net Assets
Operating Primary Government
Charges for Grants and Capital Grants & Governmental Business-Type
Services Contributions Contributions Activities Activities Total
$ 20,868,748
9,980,389
147,364
852,052
153,138
5,491,343
37,493,034
$ 664,592 $ - $ 5,349,996 $
2,650,283 - (54,283,313)
173,870 22,669 (3,524,123)
199,576 1,599,452 (10,623,797)
2,291,021 - (669,250)
211,144 - 29,661
1,871,375 1,143,478 (22,099,949)
- - (1,216,684)
8,061,861 2,765,599 (87,037,459)
Water & Sewer Utility 61,010,369 59,809,781 - 3,756,337 -
Gas Utility 28,353,645 36,470,050 - - -
Solid Waste Utility 15,843,532 19,204,969 - - -
Stormwater Utility 12,234,015 15,221,962 - 1,300,438 -
Recycling 2,953,893 3,134,698 83,519 - -
Marine 4,136,104 4,387,419 - - -
Aviation 514,989 236,547 - 217,648 -
Parking System 3,866,976 4,676,831 - - -
Harborview Center 578,949 51,013 - - -
Clearwater Harbor Marina 657,452 325,286 50,000 15,251 -
Total business-type activities 130,149,924 143,518,556 133,519 5,289,674 -
Total primary government $ 265,507,877 $ 181,011,590 $ 8,195,380 $ 8,055,273 (87,037,459)
General revenues:
Taxes:
$ 5,349,996
(54,283,313)
(3,524,123)
(10,623,797)
(669,250)
29,661
(22,099,949)
(1,216,684)
(87,037,459)
2,555,749 2,555,749
8,116,405 8,116,405
3,361,437 3,361,437
4,288,385 4,288,385
264,324 264,324
251,315 251,315
(60,794) (60,794)
809,855 809,855
(527,936) (527,936)
(266,915) (266,915)
18,791,825 18,791,825
18,791,825 (68,245,634)
Property taxes 39,252,898 - 39,252,898
Sales taxes 13,384,678 - 13,384,678
Utility taxes 13,228,749 - 13,228,749
Communications services taxes 5,852,335 - 5,852,335
Other taxes 7,450,783 - 7,450,783
Investment earnings 2,965,357 3,496,865 6,462,222
Miscellaneous 125,448 - 125,448
Transfers 7,510,477 (7,510,477) -
Total general revenues and transfers 89,770,725 (4,013,612) 85,757,113
Change in net assets 2,733,266 14,778,213 17,511,479
Net assets--beginning 392,008,395 336,240,160 728,248,555
Net assets--ending $ 394,741,661 $ 351,018,373 $ 745,760,034
The notes to the financial statements are an integral part of this statement.
D
v
3
�
m
�
�
c
3
a
m
5
�
m
�
m
w
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 - grants
Due from other governmental entities - other
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
Nonspendable inventories and prepaid items
Restricted
Committed
Assigned
Unassigned
Total fund balances
Total liabilities and fund balances
City of Clearwater, Florida
Balance Sheet
Governmental Funds
September 30, 2011
Special
General Development
Fund Fund
Attachment number 1 \nPage 3
Capital Other Totals
Improvement Governmental Governmental
Fund Funds Funds
$ 21,222,386 $ 4,684,981 $ 43,048,012 $ 17,804,422 $ 86,759,801
145,685 154,207 2,129 92,117 394,138
604,171 - - - 604,171
- - - 15,436,736 15,436,736
- - - 10,677 10,677
207,603 13,221 - - 220,824
963,733 - - - 963,733
910,349 - - - 910,349
- - - 33,093 33,093
- - 477,218 - 477,218
- - 335,500 520,995 856,495
1,941,148 1,539,215 - 75,253 3,555,616
- - - 4,703,371 4,703,371
24,220 - - - 24,220
- - - 89,830 89,830
- - - 974,267 974,267
$ 26,019,295 $ 6,391,624 $ 43,862,859 $ 39,740,761 $ 116,014,539
$ 468,599 $
1,091,036
38,392
2,400
457,812
2,058,239
- $ 866,250 $ 676,042 $ 2,010,891
- - 26,705 1,117,741
- - 89,830 89,830
663,460 - 48,643 750,495
- - - 2,400
- - 18,638 18,638
13,221 - 23,545 494,578
- - 2,874,267 2,874,267
676,681 866,250 3,757,670 7,358,840
24,220 - - 89,830 114,050
- 1,209,880 29,148,468 31,632,564 61,990,912
- 186,450 13,961,611 2,983,325 17,131,386
855,550 4,318,613 - 3,085,353 8,259,516
23,081,286 - (113,470) (1,807,981) 21,159,835
23,961,056 5,714,943 42,996,609 35,983,091 108,655,699
$ 26,019,295 $ 6,391,624 $ 43,862,859 $ 39,740,761 $ 116,014,539
The notes to the financial statements are an integral part of this statement.
20
Item # 1
City of Clearwater, Florida
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
September 30, 2011
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 $458,747,225, and the
accumulated depreciation totals $181,586,732
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
$ 277,160,493
(4,703,371)
50,903,812
(15,245,146)
(432,401)
7,178,478
903,943
652,134
(4,554,027)
(10,660,000)
86, 864
(236,116)
(8,722,209)
(4,746,443)
(7,283,233)
Attachment number 1 \nPage 3
$ 108,655,699
272,457,122
5,355,148
(42,997)
220,824
188,609
61,600
39,406,793
(31,561,137)
$ 394,741,661
Item # 1
City of Clearwater, Florida
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Year Ended September 30, 2011
REVENUES
Taxes:
Property
Sales
Utility
Communications services
Othertaxes
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)
Transfers in
Transfers out
Otherlongterm debtissued
Total other financing sources (uses)
Net change in fund balances
Fund balances - beginning
Fund balances - ending
Special Capital
General Development Improvement
Fund Fund Fund
$ 37,418,067 $ 1,871,894 $
- 7,929,342
13,228,749 -
5,852,335 -
2,170,515 1, 390, 561
58,669,666 11,191,797
9,993,670 -
1,616,408 747,739
- $
Other
Governmental
Funds
Attachment number 1 \nPage 3�
Total
Governmental
Funds
$ 39,289,961
7,929,342
13,228,749
5,852,335
3, 561, 076
69,861,463
9,993,670
2.364.147
- - 693,115 3,438,818 4,131,933
10,958,780 - 995,121 785,361 12,739,262
8,015,355 - 20,918 1,785,795 9,822,068
18,974,135 - 1,709,154 6,009,974 26,693,263
12,930,492 - - 1,150,167 14,080,659
1,020,894 - - 617,341 1,638,235
647,353 709,866 11,627 567,881 1,936,727
1,650,756 - 105,399 1,206,715 2,962,870
105,503,374 12,649,402 1,826,180 9,552,078 129,531,034
12,793,975
61,194,729
3,309,612
5,836,366
1,222,991
23,101,060
- 303,188
- 252,086
- 268,958
- 2,516,867
- 874,417
1, 944, 576
2,163, 048
143,702
182,979
1, 549, 592
180,287
1,222,305
15,041,739
63,609,863
3,722,272
8,536,212
2,772,583
180,287
25,197,782
- - - 9,510,054 9,510,054
- - - 856,431 856,431
- - 8,558,490 606,187 9,164,677
107,458,733 - 12,774,006 18,359,161 138,591,900
(1,955,359) 12,649,402 (10,947,826) (8,807,083) (9,060,866)
8,996,293 - 20,384,619 5,527,169 34,908,081
(7,146,505) (13,431,547) (1,916,850) (7,709,488) (30,204,390)
- - 1,066,249 - 1,066,249
1,849,788 (13,431,547) 19,534,018 (2,182,319) 5,769,940
(105,571) (782,145) 8,586,192 (10,989,402) (3,290,926)
24,066,627 6,497,088 34,410,417 46,972,493 111,946,625
$ 23,961,056 $ 5,714,943 $ 42,996,609 $ 35,983,091 $ 108,655,699
The notes to the financial statements are an integral part of this statement.
22
Item # 1
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, 2011
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 current year 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 Net Assets. 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.
Current year 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 liabiliry in the Statement of Net Assets.
Current year change in the liabiliry 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:
Current year 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:
Current year change in properry taxes receivable
Current year change in liens receivable
Current year 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 1 \nPage 3
$ (3,290,926)
$ 11,936,975
(11,129,378)
807,597
(4,150,226)
9,090,000
420,054
9,510,054
(875,538)
(784,185)
128,727
(214,186)
(88,000)
1,570
71,289
(100,600)
(37,063)
8,619
16,600
2,695,183
$ 2,733,266
Item # 1
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, 2011
REVENUES
Taxes:
Property
Utility taxes
Communications services
Other taxes
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 government
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 safety
Police
Fire
Development & Neighborhood Services
Total public safety
Physical 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
$ 37,271,490
12,858,380
6,610,160
2,160,000
58,900,030
10,575,000
1,455,000
8,683,260
7,708,900
16, 392,160
12,608,360
688,800
1, 240,000
684,000
102,543,350
277,450
1,129,940
1, 538,740
962,750
950,320
2,180,180
1, 052,110
2,148,760
58,104
16,215
1, 329,850
185,080
289, 500
12,118,999
Attachment number 1 \nPage 3�
Variance with
Actual Final Budget
Amounts Positive (Negative)
37,384,600 $ 37,418,067 $ 33,467
13,358,380 13,228,749 (129,631)
5,810,160 5,852,335 42,175
2,060,000 2,170,515 110,515
58,613,140 58,669,666 56,526
10,105,000 9,993,670 (111,330)
1,555,000 1,616,408 61,408
11,000,019
7,708,900
18,708,919
12,785,360
688,800
840,000
1,095,207
104,391,426
278,650
1,129,940
2,206,740
1,011,350
950,820
2,187,780
1, 052,110
3,006,760
58,696
15,696
1, 329,850
185,880
290,700
13,704,972
10,958,780
8,015,355
18,974,135
12,930,492
1,020,894
647,353
1,650,756
105,503,374
258,180
1,089,614
1,766,242
955,461
887,289
2,012,224
1,019,489
2,751,498
56,808
15,931
1,266,042
185,800
291,080
12,555,658
36,221,700 37,162,099 36,205,672
21,557,260 22,709,760 21,996,210
3,096,510 3,113,110 3,069,008
60,875,470 62,984,969 61,270,890
2,643,732 2,670,668 2,584,752
737,773 714,186 724,860
3,381,505 3,384,854 3,309,612
4,371,154 4,385,226 4,263,155
1,682,112 1, 715,918 1,565,177
6,053,266 6,101,144 5,828,332
1, 347,210 1, 347,310 1,236,602
1, 347,210 1, 347,310 1,236,602
18, 076, 640 17, 820, 261 17 , 474 , 983
5,047,920 5,123,420 4,898,160
525,540 618,540 576,037
23,650,100 23,562,221 22,949,180
107,426,550 111,085,470 107,150,274
(4,883,200) (6,694,044) (1,646,900)
8,256,740 8,837,205
(4,043,800) (6,860,736)
4,212,940 1, 976,469
(670,260) (4,717,575)
(670,260) (4,717,575)
8,996,294
(7,146, 505)
1,849,789
(41,239)
306,455
265,216
145,132
332,094
(192,647)
555,549
1,111,948
20,470
40, 326
440,498
55,889
63, 531
175, 556
32,621
255,262
1,888
(235)
63,808
80
(380)
1,149,314
956,427
713, 550
44,102
1, 714,079
85, 916
(10,674)
75,242
122,071
150,741
272,812
110,708
110,708
345,278
225,260
42, 503
613,041
3, 935,196
5, 047,144
159,089
(285,769)
(126,680)
202,889 4,920,464
(1,164,011) (1,164,011)
855,551 855,551
(105,571) 4,612,004
24,066,627 24,066,627 24,066,627 -
$ 23,396,367 $ 19,349,052 $ 23,961,056 $ 4,6�12,004
The notes to the financial statements are an integral part of this statement.
24
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, 2011
REVENUES
Taxes:
Property
Sales
Othertaxes
Total taxes
Licenses, permits, and fees
Investment earnings
Total revenues
EXPENDITURES
Total expenditures
Excess of revenues over expenditures
OTHER FINANCING SOURCES (USES)
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
Budgeted Amounts
Actual
Original Final Amounts
Attachment number 1 \nPage 3
Variance with
Final Budget
Positive
(Negative)
$ 1,864,560 $ 1,867,170 $ 1,871,894 $ 4,724
8,025,340 7,500,340 7,929,342 429,002
1,400,000 1,400,000 1,390,561 (9,439)
11,289,900 10,767,510 11,191,797 424,287
170,000 764,000 747,739 (16,261)
25,000 733,000 709,866 (23,134)
11,484,900 12,264,510 12,649,402 384,892
11,484,900 12,264,510 12,649,402 384,892
(15,621,530) (13,431,547) (13,431,547)
(15,621,530) (13,431,547) (13,431,547)
(4,136,630) (1,167,037) (782,145)
6,497,088 6,497,088 6,497,088
384,892
$ 2,360,458 $ 5,330,051 $ 5,714,943 $ 384,892
The notes to the financial statements are an integral part of this statement.
25
Item # 1
City of Clearwater, Florida
Statement of Net Assets
Proprietary Funds
September 30, 2011
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
Other receivables
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:
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 1 \nPage 3
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utility Utility Utility
$ 37,713,951 $ 24,496,101 $ 21,377,224
424,705 112,229 87,854
3,342,676 1,038,939 1,048,001
2,071,300 1,410,300 670,119
5,413,976 2,449,239 1,718,120
(110,613) (48,220) (34,028)
5,303,363 2,401,019 1,684,092
- 260,440 -
2,866,784 - -
730,209 1,020,570 -
11,223 - 16,113
47,050,235 28,290,359 23,165,283
10,568,272 2,598,624 998,850
350,942 - -
10,919,214 2,598,624 998,850
57,969,449 30,888,983 24,164,133
51,509,571 300,000 -
1,644,043 244,749 -
187,113 - -
721,866 387,093 402,112
13,635,555 336,684 1,041,913
218,499,309 44,132,518 1,900,489
286,197,457 45,401,044 3,344,514
344,166,906 76,290,027 27,508,647
The notes to the financial statements are an integral part of this statement.
Item # 1
26
Activities
Funds
Stormwater Other
Utility Funds Total
Governmental
Activities -
Internal Service
Funds
$ 17,596,688 $ 11,844,289 $ 113,028,253 $ 51,914,402
84,439 88,825 798,052 214,115
822,986 87,751 6,340,353 -
1,272,100 310,881 5,734,700 -
2,095,086 398,632 12,075,053 -
(24,012) (2,904) (219,777) -
2,071,074 395,728 11,855,276 -
- - 260,440 9,524
- - - 111,925
4,044,938 1,336,097 8,247,819 -
- 64,648 1,815,427 500,833
15,672 10,313 53,321 1,329,156
23,812,811 13,739,900 136,058,588 54,079,955
1,780,002 9,300,000 25,245,748 -
- - 350,942 -
1,780,002 9,300,000 25,596,690 -
25,592,813 23,039,900 161,655,278 54,079,955
2,785,950 - 54,595,521 -
317,451 - 2,206,243 -
- - 187,113 -
- - - 2,439,353
73,026 173,038 1,757,135 432,401
24,341,072 4,126,583 43,481,807 729,591
47,477,157 23,732,319 335,741,792 14,515,555
74,994,656 28,031,940 437,969,611 18,116,900
100,587,469 51,071,840 599,624,889 72,196,855
(Continued)
27
Attachment number 1 \nPage 3
Item # 1
City of Clearwater, Florida
Statement of Net Assets
Proprietary Funds
September 30, 2011
LIABILITIES
Current liabilities:
Accounts and contracts payable
Accrued payroll
Accrued interest payable
Due to other funds - deficit in pooled cash
Deposits
Unearned revenue and liens
Current portion of long-term liabilities:
Compensated absences
Revenue bonds
Notes, loan pool agreement and acquisition contracts
Due to 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
Developer agreements
Unrestricted
Total net assets
Attachment number 1 \nPage 4�
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utility Utility Utility
1,370,634 1,744,710 431,233
139,215 63,260 77,365
12,516 11,775 4,745
396,003 296,095 187,097
865,000 728,750 -
50,345 - 82,673
2,833,713 2,844,590 783,113
1,601,604
1,601,604 - -
2,359,166 54,108 -
4,325,000 66,250 -
2,633,444 2,478,266 998,850
10,919,214 2,598,624 998,850
13,752,927 5,443,214 1,781,963
221,041 165,273 104,433
643,220 298,369 433,986
173,989,825 13,962,938 -
130,513 - 173,143
187,113 - -
175,171,712 14,426,580 711,562
188,924,639 19,869,794 2,493,525
67,080,518 29,711,264 2,686,586
18,122,734 66,250 -
16,142,909 300,000 -
7,262,590 - -
46,633,516 26,342,719 22,328,536
$ 155,242,267 $ 56,420,233 $ 25,015,122
The notes to the financial statements are an integral part of this statement.
Item # 1
2s
Attachment number 1 \nPage 4
Activities
Funds Governmental
Activities -
Stormwater Other Internal Service
Utility Funds Total Funds
71,007 276,499 3,894,083 2,488,310
35,387 50,067 365,294 130,396
- - 29,036 -
- 387,388 387,388 -
- 52,359 52,359 -
- 22,836 22,836 701,861
151,101 125, 556 1,155,852 580,129
96,250 - 1,690,000 -
55,519 48,311 236,848 2,416,440
- 20,271 20,271 91,654
- - - 2,219,200
409,264 983,287 7,853,967 8,627,990
- - 1,601,604 -
721,252 - 3,134,526 -
1,058,750 - 5,450,000 -
- - 6,110,560 -
1,780,002 - 16,296,690 -
2,189,266 983,287 24,150,657 8,627,990
84,342 70,082 645,171 323,814
182,098 298,434 1,856,107 652,134
37,716,615 - 225,669,378 -
206,984 60,391 571,031 4,762,038
- - 187,113 -
- 81,086 81,086 458,267
- - - 6,468,800
38,190,039 509,993 229,009,886 12,665,053
40,379,305 1,493,280 253,160,543 21,293,043
32,684,111 27,750,200 159,912,679 8,066,668
3,529,719 - 21,718,703 -
- - 16,442,909 -
- - 7,262,590 -
314,981 - 314,981 -
- 9,300,000 9,300,000 -
23,679,353 12,528,360 131,512,484 42,837,144
$ 60,208,164 $ 49,578,560 346,464,346 $ 50,903,812
Adjustment to reflect consolidation of
internal service fund activities related to 4,554,027
enterprise funds
Net assets of business-type activities $ 351,018,373
Item # 1
29
City of Clearwater, Florida
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Proprietary Funds
For the Year Ended September 30, 2011
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 1 \nPage 4
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utility Utility Utility
$ 59,215,034 $ 35,101,714 $
470,887 1,139,989
18,797,495
84,683
59,685,921 36,241,703 18,882,178
10,056,587
7,616,248
2,623,291
988,301
3,081,043
11,721,789
5,440,500
1,685,586
178,376
735,980
7,085,245
406,956
406,160
10,498,303
52,026,062
7,659,859
The notes to the financial statements are an integral part of this statement.
30
4,585,370
14,349,030
234,872
569, 375
88,496
1,579,548
2,303,610
266,346
537,865
78,577
11,006
431,929
76,809
5,085
82,402
314,060
1,999,438
3,803,517
27,513,818
8,727,885
5,922,224
13,343
363,273
3,272,851
90,573
4,160,197
268,250
884,680
60,370
6,742
57,209
1,464
190,990
104,120
1, 769
44,450
142,090
609,204
15,584,595
3,297,583
Item # 1
Activities
Funds
Stormwater
Utility
$ 15,097,029 $
67,660
15,164,689
2,786,769
351,207
828,708
2,465,160
1,417,680
1,044,083
28,078
58,290
1,187,555
60,274
154,420
2,532,700
10,382,224
4,782,465
Other
Funds
4,486,700 $
7,286
6,425,773
1,813,201
12,732,960
3,450,701
2,768,262
191,517
594,054
377,543
1,511,058
1,714,401
397,080
34,700
35,580
12,979
155,560
500,117
454,613
281,390
102,980
6,402
1,981,401
12,588,937
144,023
31
Total
Governmental
Activities -
Internal Service
Funds
132,697,972 $ -
1,770,505 -
6,425,773 -
- 40,754,833
1,813,201 -
142, 70 7, 451 40, 754, 833
26,801,651
24,746,883
3,764,160
6,253,289
3,637,655
4,160,197
17,545,805
11,760,871
3,453,465
579,307
377,820
25,449
1,572,749
8,953,846
461,467
875,472
1,119,710
2,005,840
19,425,125
118,095,636
24,611,815
10,392,395
4,535,075
603,689
287,843
530,640
4,751,268
270,670
914,079
1,002,541
14,708
16,168,819
2,525,090
381,595
210,425
388,710
8,299
21,614,266
42,985,846
(2,231,013)
(Continued)
Attachment number 1 \nPage 4
Item # 1
City of Clearwater, Florida
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Proprietary Funds
For the Year Ended September 30, 2011
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
Capitai grants and contributions
Transfers in
Transfers out
Changes in net assets
Attachment number 1 \nPage 4�
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utility Utility Utility
1,663,119
(8,632,229)
(135,520)
(40,974)
123,860
(7,021,744)
638,115
3,756,337
161,423
(3,120,268)
1,435,607
551,070
(741,031)
(27,440)
(730)
228, 347
10,216
8,738,101
4,940
(1,795,149)
6,947,892
449,138
(16, 001)
322,791
755, 928
4,053,511
14,795
(968,370)
3.099.936
Total net assets - beginning 153,806,660 49,472,341 21,915,186
Total net assets - ending $ 155,242,267 $ 56,420,233 $ 25,015,122
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 # 1
32
Activities
Funds
Stormwater Other
Utility Funds Total
434,372
(1,751,811)
(27,242)
(9,065)
57,273
(1,296,473)
3,485,992
1,300,438
2,489
(1,028,557)
3,760,362
56,447,802
399,166
(54,364)
212, 353
557,155
701,178
232,899
609,747
(1,391,527)
152,297
49,426,263
$ 60,208,164 $ 49,578,560
3,496,865
(11,195,436)
(190,202)
(50,769)
944,624
(6,994,918)
17,616,897
5,289,674
793,394
(8,303,871)
15,396,094
(617,881)
$ 14,778,213
33
Governmental
Activities -
Internal Service
Funds
1,065,851
(223,225)
220,121
(7,593)
159,425
1,214,579
(1,016,434)
286,950
2,821,155
(14,369)
2,077,302
48,826,510
$ 50,903,812
Attachment number 1 \nPage 4
Item # 1
City of Clearwater, Florida
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2011
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers
Cash received from other funds
Cash payments to suppliers
Cash payments to employees
Cash payments to other funds
Otherrevenues
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
Payment of bond issue costs
Capital contributed by:
Other governmental entities
Property owners
Developers
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
Attachment number 1 \nPage 4�
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utility Utility Utility
$ 59,627,614 $ 35,453,280 $ 18,872,754
(17,739,324) (19,482,484) (4,730,801)
(10,200,245) (5,040,979) (5,904,900)
(8,805,021) (2,382,187) (4,547,820)
123,860 228,347 322,791
23,006,884 8,775,977 4,012,024
161,422 4,940 14,795
(3,120,268) (1,795,149) (968,370)
(2,958,846) (1,790,209) (953,575)
(52,984,150) (653,385) (123,160)
(9,373,431) (752,901) (19,495)
(12,747,817) (3,652,641) (186,193)
48,445,050 - -
(494,871) - -
3,517,424 - -
6,420 - -
232,493 - -
(23,398,882) (5,058,927) (328,848)
1,872,036 586,846 467,943
1,872,036 586,846 467,943
(1,478,808) 2,513,687 3,197,544
101,270,602 24,881,038 19,178,530
$ 99,791,794 $ 27,394,725 $ 22,376,074
Cash and cash equivalents classified as:
Cash and investments $ 37,713,951 $ 24,496,101 $ 21,377,224
Restricted cash and investments 62,077,843 2,898,624 998,850
Total cash and cash equivalents $ 99,791,794 $ 27,394,725 $ 22,376,074
The notes to the financial statements are an integral part of this statement. �terp # �
34
Attachment number 1 \nPage 4
Activities
Funds Governmental
Activities -
Stormwater Other Internal Service
Utility Funds Total Funds
$ 15,060,817 $ 12,596,022 $ 141,610,487 $ -
- - - 40,754,833
(3,275,178) (6,044,188) (51,271,975) (24,922,714)
(2,787,240) (3,468,794) (27,402,158) (10,371,881)
(2,504,145) (2,365,342) (20,604,515) (1,513,656)
57,273 212,353 944,624 86,095
6,551,527 930,051 43,276,463 4,032,677
2,489 609,747 793,393 2,821,155
(1,028,557) (1,391,527) (8,303,871) (14,369)
- 387,388 387,388 -
- - - (1,899,999)
(1,026,068) (394,392) (7,123,090) 906,787
(1,162,756) (61,279) (54,984,730) (2,910,022)
(1,754,202) (26,167) (11,926,196) (223,225)
(2,159,823) (1,078,248) (19,824,722) (5,175,379)
- - - 220,121
289,687 - 48,734,737 2,707,070
- - (494,871) -
1,408,782 338,420 5,264,626 -
- - 6,420 -
- - 232,493 -
(3,378,312) (827,274) (32,992,243) (5,381,435)
451,238 444,401 3,822,464 1,153,609
451,238 444,401 3,822,464 1,153,609
2,598,385 152,786 6,983,594 711,638
19,564,255 20,991,503 185,885,928 51,202,764
$ 22,162,640 $ 21,144,289 $ 192,869,522 $ 51,914,402
$ 17,596,688 $ 11,844,289 $ 113,028,253 $ 51,914,402
4,565,952 9,300,000 79,841,269 -
$ 22,162,640 $ 21,144,289 $ 192,869,522 $ 51,914,402
(Continued) Item # 1
35
City of Clearwater, Florida
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2011
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:
Capital assets transferred from General Government
Attachment number 1 \nPage 4
Business-type
Enterprise
Water
and Sewer Gas Solid Waste
Utl�lty Utl�lty Utl�lty
$ 7,659,859 $ 8,727,885 $ 3,297,583
123,860
11, 721, 789
(273,489)
(168,814)
3,533,974
127,881
189,165
41,533
115,640
(219, 918)
155,404
15.347.025
228,347
1, 579, 548
(588,864)
(319,841)
(168,902)
1,901
152, 721
(881,743)
58, 712
(83,121)
69,334
48.092
322,791
268,250
(62,983)
115, 500
53,559
66,473
(149,989)
100,840
714.441
$ 23,006,884 $ 8,775,977 $ 4,012,024
$ - $ - $ -
The notes to the financial statements are an integral part of this statement.
Item # 1
36
Attachment number 1 \nPage 4
Activities
Funds Governmental
Activities -
Stormwater Other Internal Service
Utility Funds Total Funds
$ 4,782,465 $ 144,023 $ 24,611,815 $ (2,231,013)
57,273 212,353 944,624 159,425
2,465,160 1,511,058 17,545,805 4,751,268
- - (862,353) -
(210,231) - (210,231) -
(103,872) (171,817) (827,327) (9,524)
(437,558) - 3,096,416 -
- (31,938) (72,959) (40,949)
(100) - (100) (79,475)
(1,239) (750,414) (445,087) 1,526,237
- 18,967 266,780 -
- 15,912 (865,831) (63,806)
30,365 30,195 301,385 125,184
(75,981) (114,692) (643,701) (230,308)
45,245 66,404 437,227 125,638
1,769,062 786,028 18,664,648 6,263,690
$ 6,551,527 $ 930,051 $ 43,276,463 $ 4,032,677
$ - $ - $ - $ 279,975
Item # 1
37
City of Clearwater, Florida
Statement of Fiduciary Net Assets
Fiduciary Funds
September 30, 2011
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
Asset backed securities
Commodity exchange-traded funds
Domestic equity mutual funds
International equity mutual funds
Real estate
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.
38
Pension
Trust
Funds
Attachment number 1 \nPage 5�
Agency
Fund
$ 3,502,986 $ 423,275
38,559,675 -
32,906,901 -
15,470,253 -
70,609,858 -
66,784,078 -
248,788,426 -
68,049,561 -
759,343 -
1,238,215 -
42,680,473 -
26,937,654 -
24,816,012 -
637,600,449 -
150,576,091 -
2,113, 057 1, 508
12,540,708 -
44,292 -
32,696 -
14,730,753 1,508
806,410,279 424,783
798,159 -
20,706,584 -
150,576,091 -
- 309,959
- 7,640
- 107,184
- 424,783
172,080,834 424,783
634,329,445 -
$ 634,329,445 $ -
Item # 1
City of Clearwater, Florida
Statement of Changes in Fiduciary Net Assets
Fiduciary Funds
For the Year Ended September 30, 2011
ADDITIONS
Contributions:
Contributions from employer
Contributions from employer - state tax
Contributions from employees
Total contributions
Investment income:
Net depreciation in fair value of investments
Interest
Dividends
Less investment expenses:
Investment management / custodian fees
Net income (loss) from investing activities
Securities lending income:
Gross earnings
Gain on securities lending collateral
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
Netincrease(decrease)
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
$ 17,652,617
1,962,592
6,049,656
25,664,865
(15,383,359)
8,295,692
6,847,665
(240,002)
3,827,420
(4,067,422)
497,674
1,556,260
131, 722
(220,091)
1,965,565
23,563,008
32,914,832
1,052,623
33,967,455
(10,404,447)
201,339
(10,605,786)
644,935,231
$ 634,329,445
Attachment number 1 \nPage 5
Item # 1
Attachment number 1 \nPage 5
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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 108,000 and is located in the four-county Tampa-St. Petersburg-
Clearwater Metropolitan Statistical Area (MSA), which has an estimated population of 2,783,000.
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 Communitv Redevelopment Aqencv: 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 Authority (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, 2011, are available from CHA.
Related Organization — 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 2011) 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, 2011, are available from the DDB.
Item # 1
40
Attachment number 1 \nPage 5
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Jointly qoverned 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
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, 2011, FGU has 25 members. Separate
audited financial statements of FGU as of September 30, 2011, 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 interfund services provided and used. 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.
Item # 1
41
Attachment number 1 \nPage 5�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
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, 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.
Item # 1
42
Attachment number 1 \nPage 5
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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
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, 2011. 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
Item # 1
43
Attachment number 1 \nPage 5�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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, 2011, the performance measure weighted
average was 0.76%. The actual pooled cash earnings performance before bank charges was 1.94%.
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
are reported in the government-wide financial statements as "internal balances".
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 3.40%. 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 2006 thru 2010), and 100% of the
receivable attributable to fiscal years 2005 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.
Item # 1
44
Attachment number 1 \nPage 5
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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, 2011 was
the same rate that was levied in the preceding fiscal year.
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 30` .
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
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 $11,195,436.
Interest expense amounts were netted against related project interest earnings of $290,337, $-0-, and $-0-, respectively, to
arrive at net capitalized interest of $70,158, $90,679, and $52,785 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:
Item # 1
45
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Assets Years
Buildings 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
Attachment number 1 \nPage 5
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
The City has implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, for
the fiscal year ended September 30, 2011. The objective of this statement is to enhance the usefulness of fund balance
information by providing clearer fund balance classifications that can be more consistently applied. This statement
establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which the government is
bound to observe constraints imposed upon the use of the resources reported in the governmental funds. Each
classification of fund balance is based on the relative strength of the constraints that control how specific amounts can be
spent.
The order of spending follows the same hierarchy. Restricted resources are applied first when expenditures are incurred
for purposes for which either restricted or unrestricted (committed, assigned or unassigned) amounts are available.
Item # 1
46
Attachment number 1 \nPage 5
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Similarly, within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then
unassigned amounts when expenditures are incurred for purposes for which amounts in any of the unrestricted fund
balance classifications could be used.
Nonspendable fund balance represents amounts that cannot be spent, such as inventories, prepaid amounts, and
amounts that are legally or contractually required to remain intact.
Restricted fund balance includes amounts that can be spent only for the specific purposes stipulated by constitution,
external resource providers, or through enabling legislation.
Committed fund balance includes amounts that can be used only for the specific purposes determined by a formal vote of
the City Council.
Assigned fund balance includes amounts that are intended to be used by the government for specific purposes but do not
meet the criteria to be classified as restricted or committed because they are supported by management's intent rather
than a formal action of the City Council.
Positive unassigned fund balance should only be reported in the General Fund. In all other funds, unassigned is limited to
negative residual fund balances.
Minimum fund balance: Per City Council Policy a minimum General Fund unassigned balance of 8.0% of the subsequent
year's budgeted expenditures must be maintained as a contingency fund for unanticipated financial needs. In addition,
0.5% of the subsequent year's budgeted expenditures must be maintained to fund unanticipated retirements of employees
residing in General Fund departments. Budgeted appropriations will maintain these minimum reserves of 8.5% of
subsequent year's budgeted expenditures, with excess reserves available for specific capital improvement projects or other
"one-time" needs.
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
Item # 1
47
Attachment number 1 \nPage 6�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
Deposits
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.
Item # 1
48
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Pooled Cash and Investments
Cash and cash equivalents:
Cash on hand
Money Markets
Total cash and cash equivalents
Investments:
Treasuries
U.S. Agencies:
Farmer Mac (FAMCA)
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
Asset Backed Bonds
Collateralized mortgage obligations
Total investments
Total pooled cash and investments
Attachment number 1 \nPage 6
Carrying % of Weighted avg Moody's
Amount Portfolio maturity (vears) Ratinq
$ 153,362
23,921,378 7.1 %
24,074,740 7.2%
2,249,921 0.7%
15,838,087
17,439,181
17,338,956
67,282,372
41,541,842
1,477,284
66,818,852
8,459,815
5,387,947
6,839,000
4,367,965
5,398,393
5,385,443
15,589,657
424,962
279,589,756
9,992,804
1,438,794
11,431,598
9,050,998
9,072,973
311,395,246
$ 335,469,986
49
4.7%
5.2%
5.2%
20.1 %
12.4%
0.4%
19.9%
2.5%
1.6%
2.0%
1.3%
1.6%
1.6%
4.6%
0.1 %
83.3%
3.0%
0.4%
3.4%
2.7%
2.7%
92.8%
100.0%
n/a n/a
n/a n/a
7 n/a
2.16
3.05
2.04
3.60
2.78
10.97
5.77
9.57
5.93
1.31
3.90
5.40
4.13
3.20
0.44
1.58
10.90
5.31
1.91
3.85
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Aaa
Ba1
Aaa/NR
Aaa/NR
Aaa
Aaa
Aa2/Aa3/A3
Baa1/NR
Aaa
Aaa
Item # 1
Attachment number 1 \nPage 6
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Cash and investments as of September 30, 2011 are classified in the accompanying financial statements as follows:
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:
09/30/11
251,702,456
79,841,269
3,502,986
423,275
335,469,986
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 four years or less, except for temporary situations due to market conditions and/or cash needs when
the average maturity may exceed four years but shall not exceed five 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.
Pension Plan Assets
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 # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Employees' Pension Plan Cash and Investments
Cash and cash equivalents:
Cash and cash equivalents - pooled cash
Cash in managed investment accounts
Total cash and cash equivalents
Investments:
Government bonds
Government bonds
Government bonds
Government bonds
Government bonds
Government bonds
Treasuries - index linked
U.S. agencies
U.S. agencies
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
Asset backed bonds
Domestic stocks
International equity securities
Mortgage backed bonds
Commodity exchange traded notes
International equity mutual funds
Domestic equity mutual funds
Real Estate/Timber
Total investments
Total cash and investments
Interest Rate Risk — Employees' Pension Plan:
Carrying
Amount
$ 781,117
37,408,464
38,189,581
15,623,039
566, 761
2, 680, 844
5,452,399
954,576
2,314,679
1, 688, 005
5, 813, 022
3,823,373
397, 090
252, 042
891,262
7,582,210
19,685,611
31,348,863
3,985,798
531,000
3, 701, 235
759,343
241, 368, 780
66,784,078
66,787,964
1,238,215
25,612,532
38,066,505
24,816,012
572,725,238
$ 610,914,819
% of Weighted avg
Portfolio maturity�vearsl
0.1 °/o n/a
6.1 % n/a
2.6%
0.1 %
0.4%
0.9%
0.2%
0.4%
0.3%
1.0%
0.6%
0.1 %
0.0%
0.1 %
1.2%
3.2%
5.1 %
0.7%
0.1 %
0.6°/a
0.1 %
39.5%
10.9%
10.9%
0.2%
4.2%
6.2°/a
4.1 °/a
100.0%
9.1
23.1
n/a
n/a
24.3
n/a
n/a
n/a
Attachment number 1 \nPage 6
S&P
Ratinq
n/a
n/a
Aaa
Aa2
A-
A1
A3
Baa 1 /Nr
AAA
AGY
Aaa
Aa1
A1
Baa1/Nr
Aa 1 /Aa2/Aa3
A1 /A2/A3
Baa1/Baa2/Ba3
Ba1/Ba2/Ba3
B1/B2/B3
NR
NR
n/a
n/a
AGY/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, 2011, the
Plan had $8,218,033 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 Pla��a�il�i�trators
51
Attachment number 1 \nPage 6�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
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
Currencv
Hong Kong Dollar
South Korea Won
Brazil Real
Euro
Chinese Yan Renminibi
Taiwan Dollars
India Rupee
South Africa Rand
Mexico Pesos
United Kingdom UK Pound
Japanses Yen
Thailand Bath
Russian Ruble
Malaysia Ringgit
Indonesia Rupiah
Singapore Dollar
Norwegian Krone
Chile Peso
Poland Zloty
Turkey Liras
Czeck Rep Koruna
Philippines Peso
Swiss Franc
Swedish Krona
Hungary Forint
Fair Value
6, 087, 382
5,205,924
4,306,889
3,563,300
3,234,801
2,822,710
2,770,921
2,616,898
2,539,082
2,084,629
1,755,563
1,724,651
1,594,941
1,461,999
1,247,977
1,160,063
1,029,211
980,903
895, 642
883,485
756,998
696,145
549,255
536,422
509,912
52
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
Total
Currencv
Qatar Rial
Kuwait Dinar
Morocco Dirham
Egypt Pound
Colombia Peso
U.A.E. Emirati Dirham
Canadian Dollar
Saudi Arabia Saudi Riyal
Vietnam Dong
Jordan Dinar
Panama Panamian Balboa
Oman Rial
Nigeria N'aira
Kenya Shilling
Croatia Kuna
Romania N'ew Leu
Australian Dollar
Peru nuevo sol
Mauritius Rupee
British Pound
Botswana Pula
Ghana Cedi
Bulgaria Lev
Latvia Lat
Fair Value
499,255
445,413
438,071
374,441
357,310
345,073
251,824
232,496
225,154
225,154
217,812
215,365
190,891
190,891
185,997
181,102
151,971
151, 734
137,050
97,893
34,263
19,579
9,789
2,447
$ 56,196,678
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Firefi_phters' 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 Home Loan Mortgate Corp. (FHLMC)
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 1 \nPage 6
Carrying % of Weighted avg Moody's
Amount Portfolio maturity�vears� Ratinq
$ 2,719,676 42.5%
2,719,676
500,380 7.8%
1,171,012 18.3%
2,001,977 31.3%
3,673,369
$ 6,393,045 100.0%
n/a n/a
1.88 Aaa
4.03 Aaa
8.19 Aaa
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:
53
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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
Total investments
Total managed cash and investments
Interest Rate Risk — Police Supplemental Pension Plan:
Carrying % of
Amount Portfolio
$ 2,193 0.0%
595,239 4.4%
597,432
3,094,276
620, 096
217,960
556,720
158, 519
2,436,149
5,874,074
22.8%
4.6%
1.6%
4.1 %
1.2%
18.0%
43.3%
12,957,794
$ 13,555,226 100.0%
Attachment number 1 \nPage 6�
Weighted avg Moody's
maturity_(vears� Ratinq
n/a n/a
n/a n/a
8.14
2.78
5.82
n/a
n/a
AAA
AAA
AA2/AA3
A1 /A2/A3
Baa1/NR
n/a
n/a
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
Government/Credit Bond Index subject to quarterly review. Additionally, no issues, Treasury, or Corporate Bonds may be
purchased with more than 15 years to maturity.
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 any one or more of the recognized national 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 stock position of
the equity portfolio to no more than 3 percentage points in excess of the S&P 500. Additionally, any sector position of the
equity portfolio may not exceed the S&P 500 sector weighting by more than 10 percentage points. Investments in fixed
income securities of a single issuer with the exception of the U.S. Government and its agencies may not exceed 5 percent
of the fixed income portfolio's value.
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 that no more than 25% of the portfolio
may be invested in foreign assets. The Plan has no current exposure to foreign currency risk.
Item # 1
54
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Firefi_phters Supplemental Pension Plan
At year-end, the Firefighters Supplemental Pension Plan cash and investment balances were as follows:
Cash and cash equivalents:
Cash in managed investment accounts
Total cash and cash equivalents
Investments:
Treasuries
Municipal obligations
Municipal obligations
Domestic corporate bonds
Domestic corporate bonds
Domestic corporate bonds
Domestic corporate bonds
Domestic stocks
Mortgage backed bonds
Domestic equity mutual funds
International equity mutual funds
Total investments
Total managed cash and investments
Carrying % of Weighted avg
Amount Portfolio maturity�vears�
$ 555,972
555,972
290,669
185,094
56,559
88,315
243,320
1,621,675
888,631
1, 545, 572
1,261,597
2,177,819
1, 325,122
9,684,373
10,240,345
Interest Rate Risk — Firefighters Supplemental Pension Plan:
5.4%
2.8%
1.8%
0.6%
0.9%
2.4%
15.8%
8.7%
15.1%
12.3%
21.3%
12.9%
100.0%
n/a
11.80
22.90
n/a
n/a
Attachment number 1 \nPage 6
Moody's
Ratina
n/a
Aaa
Aa3/A1/A2
N/R
Aaa
Aa2/Aa3
A1 /A2/A3
Baa1/Baa2
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 Barclay's
Capital Aggregate 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. Investments in corporations whose stock has been publicly traded for less
than one year are limited to 15% of the equity portfolio. Investment in equity securities whose market capitalization is less
than $2 billion dollars shall be limited to 25% of the total equity portfolio. The average credit quality of the bond portfolio
shall be "A" or higher, and those securities rated below "BBB" shall not exceed 15% of the entire fixed income portfolio.
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 5% 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 25% of the investment manager's total portfolio.
Item # 1
55
Attachment number 1 \nPage 6
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Foreign Currency Risk — Firefighters Supplemental Pension Plan:
Risk of loss arises from changes in currency exchange rates. The Firefighters Supplemental Pension Plan requires that no
more than 25°/o of the plan's total assets may be invested in foreign equity securities, commingled or mutual funds. Direct
investment in foreign companies is limited to those traded on a national exchange and/or American Depository Receipts
(ADR's).
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 $15,436,736 reported on the Governmental Funds balance sheet includes
$15,339,361 of long-term loans receivable that are not expected to be collected within the next fiscal year.
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 applicable allowances for uncollectible accounts (amounts in thousands):
Franchise
Taxes Fees Interest Accounts Notes Other Total
General fund $ 1,367 $ 910 $ 146 $ 604 $ - $ - $ 3,027
Special Development 59 - 154 - - - 213
Capitallmprovement - - 2 - - - 2
Non-major governmental funds - - 92 - 15,711 44 15,847
Internal service funds - - 214 - 9 223
Total governmental 1,426 910 608 604 15,711 53 19,312
Less: Allowance for uncollectible (241) - - - (274) - (515)
Netgovernmentalreceivables $ 1,185 $ 910 $ 608 $ 604 $ 15,437 $ 53 $ 18,797
Water and Sewer Utility $ - $ - $ 425 $ 5,414 $ - $ 187 $ 6,026
Gas Utility - - 112 2,449 - 260 2,821
Solid Waste Utility - - 88 1,718 - - 1,806
Stormwater Utility - - 84 2,095 - - 2,179
Non-major enterprise funds - - 89 399 - - 488
Total business-type - - 798 12,075 - 447 13,320
Less: Allowance for uncollectible - - - (220) - - (220)
Net business-type receivables $ - $ - $ 798 $ 11,855 $ - $ 447 $ 13,100
C. Capital assets
Capital asset activity for the year ended September 30, 2011:
Item # 1
3�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Governmental 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
Infrastructure
Total depreciable capital assets
Less accumulated depreciation for:
Buildings
Improvements other than buildings
Machinery and equipment
Infrastructure
Total accumulated depreciation
Net depreciable capital assets
Net governmental activities capital assets
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:
Buildings
Improvements other than buildings
Machinery and equipment
Total accumulated depreciation
Net depreciable capital assets
Net business-type activities capital assets
Beginning Transfers /
Balance Increases Decreases Reclassifications
Attachment number 1 \nPage 6
Ending
Balance
$ 79,591,523 $ 3,170,014 $ 3,648,035 $ - $ 79,113,502
10,470,092 6,024,401 11,305,226 - 5,189,267
90,061,615 9,194,415 14,953,261 - 84,302,769
119,205,052 10,540,941 485,171 - 129,260,822
26,408,745 2,688,476 - - 29,097,221
73,300,978 7,066,159 3,666,525 (17,961) 76,682,651
136,512,849 2,890,913 - - 139,403,762
355,427,624 23,186,489 4,151,696 (17,961) 374,444,456
(35,767,798) (4,124,477) (357,242) - (39,535,033)
(11,379,670) (1,103,038) - - (12,482,708)
(54,628,086) (6,480,867) (2,661,019) 3,592 (58,444,342)
(66,618,651) (4,505,998) - - (71,124,649)
(168,394,205) (16,214,380) (3,018,261) 3,592 (181,586,732)
187,033,419 6,972,109 1,133,435 (14,369) 192,857,724
$ 277,095,034 $ 16,166,524 $ 16,086,696 $ (14,369) $ 277,160,493
Beginning
Balance Increases
$ 31,280,681 $ -
22,271,022 9,741,365
53,551,703 9,741,365
Transfers /
Decreases Reclassifications
$ - $
19,811,261
19,811,261
Ending
Balance
$ 31,280,681
12,201,126
43,481,807
25,240,694 528,478 - - 25,769,172
498,691,733 29,473,600 - - 528,165,333
9,640,497 601,962 605,543 17,961 9,654,877
533,572,924 30,604,040 605,543 17,961 563,589,382
(12,592,154) (910,534) - - (13,502,688)
(191,267,606) (16,041,422) - - (207,309,028)
(6,975,246) (593,849) (536,813) (3,592) (7,035,874)
(210,835,006) (17,545,805) (536,813) (3,592) (227,847,590)
322,737,918 13,058,235 68,730 14,369 335,741,792
$ 376,289,621 $ 22,799,600 $ 19,879,991 $ 14,369 $ 379,223,599
57
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Depreciation expense was charged to functions / programs of the primary government as follows:
Govemrr�ntal activities:
General govemrrent
Public safety
Physical environment
Transportation, including depreciation of general infrastructure assets
Econorric environrr�nt
Q.ilture 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 e�ense - govemrrental activities
Business-type activities:
Water and sewer utility
Gas utility
Solid waste utility
Stom�vater utiliry
Recycling utility
Marine operations
Aviation operations
Parking system operations
Harborview Center operations
Gearwater Harbor Marina operations
Total depreciation e�ense - business-type activities
Construction commitments
At September 30, 2011, material outstanding construction commitments were as follows:
Project
Facilities Upgrades & Improvements
Reclaimed Water Distribution System
Reverse Osmosis Plant Expansion - Reservoir #2
Replacement of Belt Filter Presses
Water Pollution Control Repair & Replacement
Storm Pipe System Improvements
SanitarySewer Renewal & Replacement
Downtown Streetscape Phase II
Wastewater Treatment Plant Bypass & Northeast Pump
Odor Control
Reverse Osmosis Plant Expansion - Reservoir #1
Alligator Creek Watershed Project
North Greenwood Recreation Center Renovations
Traffic Calming
Total Construction Commitments
Attachment number 1 \nPage 7�
757,736
1,621,054
158,705
4,463,067
22,956
4,105,860
5,085,002
$ 16,214,380
$ 11,721,789
1,579,548
268,250
2,465,160
145,174
106,285
202,991
228,535
506,743
321,330
$ 17,545,805
Fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utiliryenterprise fund
Water & Sewer Utiliryenterprise fund
Stormwater Utilityenterprise fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utilityenterprise fund
Water & Sewer Utility enterprise fund
Water & Sewer Utilityenterprise fund
Stormwater Utilityenterprise fund
Capital Improvementcapital projects fund
Capital Improvementcapital projects fund
�
Construction
Commitments
Outstanding
$ 6,318,236
$ 6,121,924
$ 3,267,269
$ 3,068,096
$ 2,745,312
$ 1,811,963
$ 1,807,188
$ 1,758,477
$ 1,169,397
$ 1,162,140
$ 757,686
$ 589,591
$ 552,765
$ 513,506
$ 31,643,550
Item # 1
Attachment number 1 \nPage 7
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
D. Interfund receivables, payables, and transfers
1. InterFund balances
As discussed in Note III-A, individual fund deficits in the consolidated cash pool, if any, have been reclassified as of
September 30, 2011, 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.
As of September 30, 2011, the Clearwater Harbor Marina enterprise fund reported a cash pool deficit in the amount of
$387,388 and the Notes and Mortgages debt service fund reported a cash pool deficit of $89,830.
The amounts of the reclassified cash pool deficits, if any, as well as the current portion of other individual fund interfund
payable and receivable balances are classified as Due from/to Other Funds. The long-term portions of other interfund
balances are classified as Advances to/from Other Funds.
Fund
Special Revenue Funds:
Special Programs
Community Redevelopment Agency
Debt Service Fund:
Notes and Mortgages
Capital Project Fund:
Capital Improvement
Enterprise Fund:
Airpark Operations
Clearwater Harbor Marina
Internal Service Funds:
Administrative Services
Central Insurance
Due from Due to Adances to Advances from
Other Funds Other Funds Other Funds Other Funds
$ - $
477,218
- $ 974,267 $ -
89,830
20,271
387,388
91,654
- 2,874,267
- 81, 086
- 458,267
111,925 - 2,439,353
$ 589,143 $ 589,143 $ 3,413,620
$ 3,413,620
Descriptions of interfund loans as of September 30, 2011:
Three interfund loans from the Special Programs special revenue fund to the Community Redevelopment Agency special
revenue fund in the amounts of $350,000, $298,827 and $325,440, respectively, related to the purchase, remediation, and
development of downtown parcels. These loans are interest-free and are to be repaid upon sale of the developed parcels.
Because the first principal payment is not due within one year, these loans, which total $974,267, are classified as an advance.
An internal loan from the Central Insurance Fund to the Community Redevelopment Agency special revenue fund in the
amount of $1,900,000 to underwrite the acquisition, closing costs and site demolition costs related to the acquisition of the
Economy Inn and surrounding properties in the East Gateway area for redevelopment purposes. The loan provides for
interest-only payments at the cash-pool rate through fiscal year 2012, and level debt service (principal and interest) from fiscal
year 2013 through fiscal year 2018. Because the first principal payment is not due within one year, the entire loan is classified
as an advance.
Item # 1
�
Attachment number 1 \nPage 7
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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, 2012.
The current portion of this loan ($20,271) is classified as due to/from other funds, while the long-term portion ($81,086) is
classified as an advance.
An internal ten-year loan from the Central Insurance Fund to the Administrative Services Fund for 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. Current portion of this
loan ($91,654) is classified as due to/from other funds, while the long-term portion ($458,267) is classified as an advance.
2. Interfund transfers
Interfund transfers for the year ended September 30, 2011, consisted of the following:
Transfers to General Fund from:
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
Total
$ 122,531
2, 960, 850
1, 700, 000
968, 370
738, 870
1,614,145
348, 070
543,457
Transfers to Capital Improvements Fund from:
General Fund 5,082,286
Special Development Fund 13,431,547
Capital Improvements Fund 45,859
Nonmajor governmental funds 1,824,927
Total 20,384,619
Transfers to Nonmajor governmental funds from:
General Fund 1,980,459
Nonmajor governmental funds 3,546,710
Total 5,527,169
Transfers to Water & Sewer Utility Enterprise Fund from:
Nonmajor governmental tunds 156,633
Internal service funds 4,789
Total
Transfers to Stormwater Utility Enterprise Fund from:
Nonmajor governmental funds
Transfers to Gas Utility Enterprise Fund from:
Nonmajor governmental funds
Internal service funds
Total
Transfers to Solid Waste Utility Enterprise Fund from:
Nonmajor governmental funds
Internal service funds
Total
.�
2,489
150
4, 790
4, 940
10,006
4, 789
14, 795
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Transfers to Nonmajor enterprise funds from:
Gas Utility Enterprise Fund 95,149
Nonmajor governmental funds 514,598
Total 609, 747
Transfers to Internal service funds from:
General Fund
Water & Sewer Utility Enterprise Fund
Capital Improvements Fund
Stormwater Utility Enterprise Fund
Nonmajor governmental funds
Nonmajor enterprise funds
Total
Total interfund transfers
83, 760
159,418
1,748,460
289, 687
39, 830
500, 000
2,821,155
$ 38,522,629
Attachment number 1 \nPage 7
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 a transfer of $414 thousand from the General Fund to the Community Redevelopment
Agency (CRA) Special Revenue Fund, representing proceeds from the sale of tax credits contributed to the CRA. Also, a total
of $500 thousand was transferred from the CRA Special Revenue Fund to the CRA Capital Projects Fund, reflecting a
contribution towards the Clearwater Harbor Marina boat slips construction project. A related $500 thousand transfer from the
CRA Capital Projects Fund to the Clearwater Harbor Marina Enterprise Fund represented a contribution to the enterprise
fund. Consequently the Clearwater Harbor Marina Fund transferred $500 thousand to the Central Insurance Internal Service
Fund to reimburse it for prior years contributions to the boat slips construction project. Additionally, a total of $377 thousand
was transferred from the Special Programs Special Revenue Fund to the General Fund, reflecting the return of residual prior
years funding for various special programs that were closed during the current year. A total of $1.8 million was transferred
from the CRA Capital Projects Fund to the Capital Improvements Fund representing a contribution to the Downtown
Streetscapes Phase II construction project. Additionally, a total of $441 thousand was transferred by the Special Programs
Fund to various funds, representing the return of unused residual funding for prior years retirement incentives. Current year
transfers to the Garage Internal Service Fund for the purchase of fleet vehicles included $2.0 million from the Capital
Improvements Fund, $159 thousand from the Water and Sewer Utility Fund, and $290 thousand from the Stormwater Utility
Fund. Finally, during fiscal 2011 the Administrative Services Fund contributed a total of $14,369 in capital assets to several
enterprise funds.
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 oufiFlow
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, 2011:
Equipment
Less: Accumulated Depreciation
Total
61
Governmental Business-type
Activities Activities
$ 17,047,127 $ 1,254,364
(7,126,786) (360,096)
$ 9,920,341 $ 894,268
Item # 1
Attachment number 1 \nPage 7�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
The future minimum lease payments under capital lease purchase agreements are as follows as of September 30, 2011:
Year Ending Sept. 30
2012
2013
2014
2015
2016
2017
Deduction of the amount of imputed interest necessary to
reduce net minimum lease payments to present value
Governmental
Activities
3,104,964
2,391,936
1, 732, 987
1, 227, 796
677,126
Business-type
Activities
257,669
228,943
183,584
125,542
57,076
87,241 2,662
9,222,050 855,476
(499,840) (47,597)
$ 8,722,210 $ 807,879
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, 2011, totaled $367,796.
F. Long-term debt
1. Revenue Bonds
$14,810,000 in 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 the used by the Philadelphia Phillies major league baseball
team; serial bonds due in annual installments of $570,000 due March 1, 2012, to
$295,000 due March 1, 2022, with 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.
Total revenue bonds for governmental activities
$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 in the amount of
$1,305,000 due December 1, 2011, interest at 4.00%.
$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 $190,000 at December 1, 2011, to $260,000
due December 1, 2018, interest at 3.10% to 4.00%.
$10,660,000
10,660,000
1,305,000
1,825,000
$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
62
Item # 1
Attachment number 1 \nPage 7
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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 $3,695,000 at December 1, 2011 to
$5,150,000 due December 1, 2018; interest at 5.00%. 34,975,000
$47,025,000 Water and Sewer Revenue Refunding Bonds, Series 2011; issued to
partially refund the City's Water and Sewer Revenue Bonds, Series 2002; serial bonds
due in annual installments of $1,370,000 at December 1, 2012, to $3,175,000 due
December 1, 2030, interest at 2.00% to 5.00%; 4.50% term bonds in the amount of
$6,850,000 due December 1, 2032. 47,025,000
$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, 2012, to $1,575,000 due September 1, 2026,
interest at 3.00% to 4.375%. 7,660,000
$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,
2012, 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. 6,020,000
$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, 2012, through
September 1, 2017; interest at 4.00%. 2,220,000
$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 $555,000 due November 1, 2011, to $965,000 due November 1,
2023; interest at 3.50% 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. 20,850,000
$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 $370,000, due November 1, 2011, to $865,000 due
November 1, 2032, interest at 3.00% to 4.75%. 12,405,000
$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 $230,000 due November 1, 2011, to $470,000 due November 1,
2029, interest at 3.125% to 4.50%. 6,325,000
Total revenue bonds for business-type activities
Total revenue bonds
63
234,755,000
$245,��1�„{�0� �
Attachment number 1 \nPage 7�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
2. Restrictive covenants and collateral requirements
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
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 Revenue
Refunding Bonds, Series 2003, Series 2009B, and Series 2011; 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.
Item # 1
64
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Annual debt service requirements to maturity for revenue bonds are as follows:
Year Ending Governmental Activities Business-type Activities
September 30 Principal Interest Principal Interest
2012 $ 570,000 $ 505,986 $ 7,140,000 $ 10,369,045
2013 590,000 485,096 7,490,000 10,625,990
2014 610,000 462,744 7,815,000 10,319,751
2015 635,000 438,606 8,095,000 9,990,268
2016 660,000 412,376 8,495,000 9,629,165
2017-2021 3,820,000 1,506,116 39,110,000 42,257,145
2022-2026
2027-2031
2032-2036
2037-2041
2042-2046
Totals
3. Pledged revenues
1,640,000 802,567
2,135,000 298,447
37,580,000 34,161,754
41,450,000 24,691,415
40, 760, 000 14, 763, 856
36,820,000 3,992,624
$ 10,660,000 $ 4,911,938 $ 234,755,000 $170,801,013
Attachment number 1 \nPage 7
State of Florida and Pinellas Countv Payments 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 provided 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 $15,571,938. Principal and interest paid for the current year and total revenue received were $1,075,586
and $1,098,523, respectively.
Water and Sewer Utility 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:
$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.
Item # 1
65
Attachment number 1 \nPage 7
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
$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.
$47.0 million in Water and Sewer Revenue Refunding bonds issued in September 2011. Proceeds from the bonds
provided financing to refund and redeem the outstanding principal maturing after December 1, 2011 of the City's Water and
Sewer Revenue Bonds, Series 2002.
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 $320,983,829. Principal and interest paid for the current
year and total net revenue were $14,562,434 and $21,168,627, respectively. An additional $48,545,000 of principal was
paid to defease the 2002 bonds effective September 7, 2011.
Stormwater Utility Net Revenues Pledqed: 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:
$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 $62,128,735. Principal and interest paid for the current year
and total net revenue were $2,868,641 and $7,739,271, 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.
Item # 1
..
Attachment number 1 \nPage 7
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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 $22,443,449. Principal and interest paid for the current year
and total net revenue were $1,473,051 and $11,086,850, respectively.
4. Advance refunding of bonds
On September 7, 2011, the City issued $47,025,000 at par value of Water and Sewer Revenue Refunding Bonds, Series
2011, for the purpose of redeeming on December 1, 2011, $48,545,000 of outstanding Water and Sewer System Revenue
Bonds, Series 2002, maturing after December 1, 2011. This refunding transaction resulted in an aggregate debt service
reduction of $4,516,730 and a net present value savings of $2,859,151.
The following schedule reflects the outstanding principal on refunded bonds as of September 30:
Business-type Activities:
Water and Sewer System Revenue Bonds, Series 2002
Total Business-type Activities
Total
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
$ 19,750,000 $
237,685
(214,185)
19,773,500
8, 278,966
7,382,570
3,836,620
8,095,000
$ 48,545,000
48, 545, 000
$ 48,545,000
Ending Due Within
Additions Reductions Balance One Year
- $ (9,090,000) $ 10,660,000 $ 570,000
- (1,568) 236,117 -
- 214,185 - -
- (8,877,383) 10,896,117 570,000
3,773,319 (3,330,075) 8,722,210 2,887,872
4,004,883 (4,104,219) 7,283,234 4,674,198
1,766,241 (856,418) 4,746,443 -
3,613,433 (3,020,433) 8,688,000 2,219,200
$ 47,366,656 $ 13,157,876
$ 243,125,000 $ 47,025,000
$ (20,188,528) $ 40,336,004
$ (55,395,000) $ 234,755,000
$ 10,351,270
$ 7,140,000
496,947 2,890,861 (230,272) 3,157,536 -
(4,213,128) (1,615,096) 725,066 (5,103,158) -
239,408,819 48,300,765 (54,900,206) 232,809,378 7,140,000
629,960 433,972 (256,053) 807,879 236,848
1,799,009 1,016,919 (1,014,905) 1,801,023 1,155,852
1,418,880 848,789 (411,562) 1,856,107 -
187,113 - - 187,113 -
$ 243,443,781 $ 50,600,445 $ (56,582,726) $ 237,461,500 $ 8,532,700
Item # 1
67
Attachment number 1 \nPage 8�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
(a) Governmental activities lease purchase contract additions of $3,773,319 includes $2,707,070 attributable to internal service
funds and $1,066,249 attributable to governmental funds. The lease purchase contracts reduction of $3,330,075 includes
$2,910,022 for internal service funds and $420,053 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, 2011, 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, 2011, are:
Cash and Investments
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, 2011:
Water and Sewer Revenue Bonds Debt Service:
Cash and Investments
Water and Sewer Revenue Bonds Renewals and Re
Cash and Investments
Water and Sewer Revenue Bonds Construction:
Cash and Investments
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, 2011
Total restricted assets — Water and Sewer Utility Fund
.:
$ 1,572,981
5,689,609
20,482,532
16,320,991
15,378,286
350,942
2,633,444
$62,428 785
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
2. Gas Utility Fund
Attachment number 1 \nPage 8
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, 2011:
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, 2011:
Cash and Investments
Total restricted assets — Gas Utility Fund
3. Solid Waste Utility Fund
$ 120,358
��� ���
2,478,266
$ 2 898 624
Restricted assets in the Solid Waste Utility Fund designated for construction represent customer deposits in the amount of
$998,850 at September 30, 2011, 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, 2011:
Stormwater Revenue Bonds — Series 2002
Debt Service: Cash and Investments
Stormwater Revenue Bonds — Series 2004
Debt Service: Cash and Investments
Stormwater Refunding Revenue Bonds — Series 2005
Debt Service: Cash and Investments
Fees received in lieu of on-site drainage retention for new or improved businesses within the
Prospect Lake Drainage District, restricted for stormwater improvements, at September 30, 2011:
Cash and Investments
$ 2,468,610
1,464,840
317,521
314,981
Total restricted assets — Stormwater Utility Fund $ 4,565,952
5. Parking System Fund
Assets in the Parking System restricted under the provisions of a development agreement between
L.O.M., Inc. and the City of Clearwater as of September 30, 2011:
Equity in Pooled Cash and Investments $ 9,300,000
Total restricted assets — Parking System Fund
.•
$ 9,300,000
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
H. Fund Balances Classification
Non Spendable:
Inventories
Prepaid iterrs
Restricted for:
General govemment
Public safety
Physical environment
Transportation
Econorric environrrent
Hurr�n services
Qalture and recreation
Debt service reserve
Comritted to:
General govemment
Public safety
Physical environment
Transportation
Econorric envimnment
Hurran services
GLlture and recreation
Assigned to:
General govemment
Public safety
Physical environment
Transportation
Econorric environment
Hurrnn services
Q.dture and recreation
Infrastructure capital projects
U nassigned
Total Fund Balances
Note IV - Other Information
A. Risk management
General
Fund
$ 24,220 $
�
�
144,803
506,724
6,751
57,111
140,161
Special
Developrrent
Fund
- $
6,253
1,184, 303
19,324
186,450
99,176
4,219,437
Capital
I rrpmverrent
Fund
- $
2,524,404
525,000
17,310,951
8,788,113
2,980,830
611,047
233,813
5,664,929
4,470,992
(43,432)
43,432
Attachment number 1 \nPage 8
Non-Major
Govemrr�ntal
Funds
89,830
745,072
2,357,747
1,012,553
95,711
26,356,588
360, 945
162,218
541,730
331,574
2,339,016
47,771
1,391
263,573
360,998
1,484,184
367,809
3,321
582,755
131,618
154,668
23,081,286 (113,470) (1,807,981)
23,961,056 5,714,943 42,996,609 35,983,091
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 $45,000,000 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, 2011, is based on the requirements of Governmental Accounting Standards Board Statement No. 10 which requires
item # 1
70
that a liability for claims be
probable that a liability has
reasonably estimated.
Attachment number 1 \nPage 8
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
reported if information prior to the issuance of the financial statements indicates that it is
been incurred at the date of the financial statements and the amount of the loss can be
Changes in the claims liability amounts in fiscal years 2010 and 2011 were:
Balance at September 30, 2009
Current year claims and changes in estimates
Claim payments
Balance at September 30, 2010
Current year claims and changes in estimates
Claim payments
Balance at September 30, 2011
B. Statements of cash flows
Self
Insurance
$ 7,989,000
2,060,194
(1,954,194)
8,095,000
3,613,433
(3,020,433)
$ 8,688,000
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.
D. Employee retirement systems and pension plans
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 completior�t��(�y�ars of
71
Attachment number 1 \nPage 8�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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 participanYs 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, 2011 for the Employees' Pension Plan and January 1, 2010 for
the Firefighters' Relief and Pension Plan, the membership of the plans was as follows:
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
956
68
1,508
2,532
Firefighter's Relief
and Pension Plan
39
39
For the fiscal year ended September 30, 2011, the covered payroll for the Employees' Pension Fund was $70,428,120. The
City's total payroll for the same period was $86,356,575. 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:
Item # 1
72
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Year Annual
Ended Pension
Sept 30 Cost (a)
2009 $ 9,022,632
2010 $ 22,799,051
2011 $ 18,730,913
Emplovees' Pension Plan
Net
Employer Percent Pension
Contributions Contributed Asset
$ 10,318,483 114% $ 15,327,127
$ 15,886,314 (b) 70% $ 8,414,390
$ 17,428,806 93% $ 7,112,283
Attachment number 1 \nPage 8
a) The actuarially determined contribution requirements for the City's fiscal year ended September 30, 2011, are based on
actuarial valuations as of January 1, 2010. 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.
Firefighters' Relief and Pension Plan
Year Annual
Ended Pension Employer Percent
Sept 30 Cost Contributions Contributed
2009 (a) $
2010 $
2011 $
- $ -
- $ -
- $ -
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, 2011, totaled $7,112,283. 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 2011 employer contributions
Decrease in net pension asset
Net pension asset beginning of year
Net pension asset end of year
$ 18,332,319
(631,079)
1,029,673
18, 730, 913
17,428,806
(1,302,107)
8,414,390
$ 7,112,283
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 $5,355,148 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 $1,757,135
attributable to proprietary funds is reflected in the proprietary fund financial statements on the accrual basis of accounting.
Item # 1
73
Attachment number 1 \nPage 8�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
The Employees' Pension Plan has invested in real estate and timber limited partnership funds. The strategies of these
funds are long term and illiquid in nature. As a result, investors are subject to redemption restrictions which generally limit
distributions and restrict the ability of limited partners to exit a partnership investment prior to its dissolution. These
investments partnerships are valued using their respective net asset value (NAV), and are audited annually. The most
significant input into the NAV of such an entity is the fair value of its investment holdings. These holdings are valued by the
general partners on a quarterly or semi-annual basis, in conjunction with management and investment advisors, and
consultation with valuation specialists. The management assumptions are based upon the nature of the investment and the
underlying business. The valuation techniques vary based upon investment type and involve a certain degree of expert
judgment. All timber acquisitions are valued per an independent expert third party appraisal within one year of acquisition
and similar independent third party appraisals of fair value are conducted at least every three years thereafter.
As of September 30, 2011, 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 most recent actuarial valuation date, January 1, 2011 for the Employees'
Pension Plan and January 1, 2010 for the Firefighters' Relief and Pension Plan, 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) 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 for
hazardous and non-hazardous duty categories.
(5) 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 li�pelity,�r� being
tm
74
Attachment number 1 \nPage 8
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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
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, 2011, the most recent actuarial valuation date, the Employees' Pension Plan was 97.1 percent funded.
The actuarial accrued liability for benefits was $665.7 million, and the actuarial value of assets was $647 million, resulting
in an unfunded actuarial accrued liability (UAAL) of $18.7 million. The covered payroll (annual payroll of active employees
covered by the plan) was $76.5 million, and the ratio of the UAAL to the covered payroll was 24.5 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 $816,513 for the year ended September 30, 2011, 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 4.3% of current
year covered payroll. The fair value of cash and investments at September 30, 2011, totaled $13,555,226.
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
Item # 1
75
Attachment number 1 \nPage 8
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
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, 2011, the payroll of the covered officers' was $19,188,064; the City's total payroll for
the same period was $86,356,575.
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.
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-behalP' of the City's employees, which comprise the plan
contributions, amounted to $1,134,079 in the year ended September 30, 2011, 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 9.3% of current year covered payroll. The
fair value of cash and investments at September 30, 2011, totaled $10,240,345.
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, 2011, the covered payroll was $12,157,942; the City's total payroll for the same
period was $86,356,575.
Item # 1
76
Attachment number 1 \nPage 8
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
4. Pension Plan Financial Statements
Separate financial statements are provided in the Notes per the guidance of GASB Statement No. 34 as follows:
Statement of Fiduciary Net Assets:
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
Asset backed securities
Commodity exchange-traded funds
Domestic equity mutual funds
International equity mutual fund
Real estate
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
$
Defined Benefit
Pension Trust Funds
Employees' Firefighters'
781,117 $ 2,719,676 $
37,408,464
29,280,303
11,176,788
66,834,718
66,784,078
241,368,780
66,787,964
759,343
1,238,215
38,066,505
25,612,532
24,816,012
610,133,702
150,576,091
1,963,084
12,540,708
44,292
32,696
14,580,780
776,071,690
798,159
20,706,584
150,576,091
172,080,834
3,673,369
3,673,369
51,392
51, 392
6,444,437
Defined Contribution
Pension Trust Funds
Police Firefighters
Supplemental Supplemental
2,193 $
595,239
3,094,276
620,096
933,199
5,874,074
2,436,149
13,553,033
46,815
46,815
13,602,041
555,972
532, 322
2,841,941
1,545,572
1,261,597
2,177,819
1,325,122
10,240,345
51,766
51,766
10,292,111
$ 603,990,856 $ 6,444,437 $ 13,602,041 $ 10,292,111
77
Item # 1
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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 (depreciation) in
fair value of investments
Interest
Dividends
Less investment expenses:
Investment management / custodian fees
Net income (loss) from investing activities
Securities lending income:
Gross earnings
Gain on securities lending collateral
Rebate paid
Bank fees
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
$
$
Defined Benefit
Pension Trust Funds
Employees' Firefighters'
17,652,617 $
12,000
6,049,656
23,714,273
(14,962,927)
7,661,711
6, 596,112
(705,104)
3,665,089
(4, 370,193)
497,674
1,556,260
131,722
(220,091)
1,965,565
21, 309,645
29,922,846
1,052,623
30,975,469
(9,665,824)
173,685
(9,839,509)
613,830,365
603,990,856 $
- $
4,929
254,764
259,693
259,693
259,693
726,918
726,918
(467,225)
(467,225)
Attachment number 1 \nPage 9�
Defined Contribution
Pension Trust Funds
Police Firefighters
Supplemental Supplemental
- $
816,513
816,513
(77,486)
173,533
190,706
286,753
1,134,079
1,134,079
(347,875)
205,684
60,847
(81,344)
79,129 83,202
207,624 (164,546)
1,024,137
1,652,629
1,652,629
(628,492)
18,271
(646,763)
969,533
612,439
612,439
357,094
9, 383
347,711
6,911,662 14,248,804 9,944,400
6,444,437 $ 13,602,041 $ 10,292,111
5. 401(a) defined contribution plan
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
Item # 1
78
Attachment number 1 \nPage 9
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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.
The City's total payroll for the fiscal year ended September 30, 2011 was $86,356,575. The Plan members' payroll for the
same period totaled $4,938,119. The City's contribution, per the above contribution rates, totaled $416,086. The assets,
reported at fair value based on quoted market prices, totaled $4,519,663 at September 30, 2011.
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 who retired before October 1, 2008. The term life insurance benefit provision was
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, 2011, the estimated retiree contributions for
health insurance premiums totaled $1,349,679. 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 "impliciY' 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, 2011, the City estimated it subsidized $1,241,795
of health care costs for retirees and their covered dependents, and $26,185 of life insurance benefits for retirees.
Annual OPEB Cost and Net OPEB Obligation — 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.
Item # 1
79
Attachment number 1 \nPage 9
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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:
Annual required contribution $ 2,591,067
Interest on net OPEB obligation 225,987
Adjustment to annual required contribution (202,024)
Annual OPEB cost (expense) 2,615,030
Contributions made (1,267,980)
Increase in net OPEB obligation 1,347,050
Net OPEB obligation - beginning of year 5,255,500
Net OPEB obligation - end of year $ 6,602,550
The actuarially determined contribution requirements for the City's fiscal year ended September 30, 2011, 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, 2011, are presented below. Data is only presented for four 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
9/30/2011
Annual
OPEB Cost
$ 2,415,000
$ 2,629,200
$ 2,699,090
$ 2,615,030
Percentage of
Annual OPEB
Costs Contributed
25.6 %
24.4 %
45.4 %
48.5 %
Net OPEB
Obligation
$ 1,796,100
$ 3,782,700
$ 5,255,500
$ 6,602,550
As of September 30, 2011, the accrued liability for benefits was $30,243,885, all of which was unfunded. The covered
payroll (annual payroll of active employees covered by the plan) was $83.4 million and the ratio of the unfunded actuarial
liability (UAL) to covered payroll was 36.3%.
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, 2011 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 27-
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 0.00% in the first year of
valuation, with future annual increases assumed to grade uniformly from 8.5% to 5% over a seven year period and remain
at 5% thereafter.
Item # 1
:�
Attachment number 1 \nPage 9
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
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%. The actuarial roll-forward for
September 30, 2011 financial disclosures, included a change in the assumed increase in annual medical costs from 9% in
year 1 to 0%, with future annual increases assumed to grade uniformly from 8.5% to 5% over a seven year period and
remain at 5% thereafter.
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, 2011 was 32 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, 2011, 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 32 days as of September 30, 2011. 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 2011.
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:
Security Type
U.S. Equity
U.S. Corporate Fixed
U.S. Government Fixed
U.S. Agencies
Global Equities
Total
SecuritiesCollateralized by Cash
Fair Value Cash Collateral
116,946,839 $ 122,274,004
6,360,487 6,561,123
16,633,289 17,045,615
SecuritiesCollateralized by Non-Cash
Fair Value Non-Cash Collateral
$ 560,624 $ 586,950
1,623,584 1,668,428 - -
2,823,644 3,026,921 - -
144,387,843 150,576,091 560,624 586,950
81
Item # 1
Attachment number 1 \nPage 9�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
On the statement of fiduciary net assets, a securities lending asset of $150,576,091 was reported that represents the fair
value of the investments made with cash collateral at September 30, 2011. In addition, a securities lending obligation of
$150,576,091 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 $1,965,565. Included in this net income is a gain on securities collateral of $1,556,260,
which represents the reversal of an unrealized loss that was previously recognized during the fiscal year ended September
30, 2008. The fiscal 2008 unrealized loss represented a temporary deficiency of cash collateral versus the fair value of
securities collateralized by cash. This deficiency has been eliminated allowing the reversal of the unrealized loss in the
current year.
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
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
Pursuant to GASB Statement 49, Accounting and Financial Reporting for Pollution Remediation Obligations, the City is
required to analyze known polluted sites to determine future component cost outlays, including estimation where required,
for pollution remediation. At September 30, 2010, total GASB 49 accruals equaled $659,506, of which $133,217 was
accrued for initial site assessment and support at a site acquired by the Community Redevelopment Agency (a Special
Revenue Fund), $491,166 in the Gas Utility Fund (a major proprietary 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) and $35,123 in the Airpark Fund (a non-major proprietary fund) for contamination cleanup
from a fuel spill.
During fiscal year 2011 additions to estimates and commitments totaled $574,177 with payments on commitments totaling
$354,236. At September 30, 2011, accruals totaled $879,447 consisting of $382,763 for assessment and remediation at
two sites for the Community Redevelopment Agency, $45,921 for remediation at the Airpark and $450,763 for assessment
and remediation at the Gas Plant site.
The City has eighteen other sites that have known contamination from petroleum products, metals, chlorine or coal tar.
This includes the additions of a Stormwater Utility Fund site that is under evaluation for the Florida Department of
Environmental Protection (FDEP) and a Water and Sewer Utility Fund site for which the FDEP is reviewing assessment
data. Ten of these sites are on the State of Florida Petroleum Clean-up Program. When any of these ten sites will be
scheduled for cleanup cannot be determined at this time.
The remaining six sites are under monitoring plans or are awaiting responses from the FDEP on data submitted by the
City. Any additional cleanup costs for these sites cannot be estimated at this time.
A No Further Action Site Rehabilitation Completion Order (NFASRC) was received from the FDEP for the one site awaiting
this order as of September 30, 2010. Item # 1
82
Attachment number 1 \nPage 9
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Soil and groundwater contamination site
The City is the owner of property located at 400 Myrtle Street, Clearwater, Pinellas County, Florida ("Property"). The
Property occupies approximately six acres and is currently used by the City Gas Division as its administrative offices and
operating facility. The City operated a manufactured gas plant at the Property from approximately 1929 to 1960. Following
the discovery in June 1990 of soil and groundwater impacts at the Property allegedly resulting from the prior operation of
the manufactured gas plant, 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 actions.
Contamination assessment activities were initiated at the Property in 1995. On April 17, 1996, the City executed an
Intergovernmental Agreement with FDEP, governing the scope of assessment and remediation work performed at the
Property. The material terms and conditions of the Intergovernmental Agreement require the City to perform contamination
assessment activities to delineate the area and vertical extent of soil and groundwater impacts and, if necessary, to
remediate such impacts to the extent required by Florida law.
Field activities to delineate the extent of impacts were performed from 1995 to 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.
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
activities related to the Myrtle Avenue dewatering project were documented in the "Supplemental Site Assessment Report
— North Myrtle Ave Roadway Corridor" dated March 2007.
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 existing deep wells, as long as they remain unaffected by the contaminants of
concern on the site. In May 2009, FDEP issued a status report on all Manufactured Gas Plant sites in Florida. In the
report it referenced the January 17, 2008 letter and reaffirmed FDEP's agreement to forego additional on-site vertical
delineation if the City 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, the DEP is requiring CGS to re-sample all monitoring wells on the site within 60 days of the
February 3, 2010 letter.
Item # 1
83
Attachment number 1 \nPage 9�
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
In May 2010, CGS issued a Request for Proposal (RFP) to prepare a Feasibility Study, for DEP approval, that would offer
a long-term corrective action plan for the gas plant site. Arcadis, Inc. was selected to conduct the Feasibility Study;
however, two months into the project the City's Environmental Attorney, Bill Pence, recommended an alternate method of
site remediation. He proposed that the City work with the University of Waterloo (Canada) to treat the contaminated soils
with sodium persulfate, a chemical oxidant, which would stop the off-site groundwater impacts that are currently
experienced on the Pinellas County Health Department site. Chemical oxidation is accepted as a very effective method of
dealing with Manufactured Gas Plant residuals. This project was approved by the City Council in January 2011. The
project is scheduled to last approximately 5 years at an estimated cost of $425,000.
In addition, the City has pursued insurance claims under certain insurance policies covering the Property for the period of
time from June 1961 through July 1986. On September 17, 2001, the City agreed to reduce its claim against Southern
American Insurance Company ("SAIC"), the sole remaining excess carrier with the City, at 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, the City 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.
From 1993 through September 30, 2011, the City spent $948,742 on the MGP 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, 2010, the rate, which is set by the Pinellas County Board of
County Commissioners (BOCC), was $3.2959 per 1,000 gallons. The rate effective October 1, 2011 is $3.4277 per 1,000
gallons. The cost of water purchased from the County during fiscal years 2010 and 2011 was $8,010,603 and $7,616,248,
respectively.
Contractual Commitment — Parking System
Under the terms of a put agreement dated October 29, 2010, related to a development agreement between the City and
L.O.M., Inc. (developer) for development of a condominium retail/commercial project including a parking garage, the City is
obligated to purchase the parking garage component of the project for $9,300,000 from the lender if the developer defaults
under the terms of the financing agreement within five years of the project completion. The City has segregated and
restricted $9.3 million of Parking System enterprise funds per the terms of this put agreement.
Grant Revenues
During the current fiscal year and prior fiscal years, the City received revenues and contributions related to grants from 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:
:-
Item # 1
Attachment number 1 \nPage 9
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2011
Description / Purpose
Drew Gardens Refunding Bonds / residential rental facility
Original
Issue
Amount
Amount Amount
Outstanding Outstanding
at 9/30/10 at 9/30/11
$ 3,425,000 $ 2,475,000 $ 2,380,000
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.
I. Subsequent Event
On February 2, 2012 the City issued $19,365,000 at par value of Stormwater System Revenue Refunding Bonds, Series
2012, to redeem, effective March 5, 2012, $20,295,000 principal of Stormwater Revenue Bonds, Series 2002, maturing after
November 1, 2011. The City paid a 1% call premium in the amount of $202,950. The redeemed bonds included serial bonds
due in annual installments of $580,000 due November 1, 2012, to $965,000 due November 1, 2023, interest at 3.625% to
4.750%; and 4.75% term bonds in amounts of $3,205,000, $5,115,000 and $2,985,000 due on November 1, 2026, 2030, and
2032, respectively.
Item # 1
E:�
Page 1 of 3
Schedules of Fundinq Pro4ress:
Actuarial
Valuation
Date
1/1/2006
1/1/2007
1/1/2008
1/1/2009
1 /1 /2010
1 /1 /2011
Actuarial
Value of
Assets
(a)
$ 525,573,824
$ 559,830,590
$ 610,979,087
$ 536,834,473
$ 618,444,906
$ 646,956,800
City of Clearwater, Florida
Defined Benefit Pension Plans
Required Supplementary Information - Unaudited
Emplovees Pension Plan
Actuarial
Accrued Liability
(AAL) - Entry Age
$ 563,597,580
$ 582,248,127
$ 632,559,753
$ 557,515,503
$ 638,109,349
$ 665,701,475
Unfunded Funded
AAL Ratio
(b-a) (a/b)
$ 38,023,756
$ 22,417,537
$ 21,580,666
$ 20,681,030
$ 19,664,443
$ 18,744,675
93°/a
96%
97%
96%
97%
97%
Firefiqhters' Relief and Pension Plan
Attachment number 1\nPage 98 of 186
Unfunded AAL
Covered as a Percentage
Payroll * of Covered Payroll
(c) ((b-a) /c)
$ 76,010,269
$ 79,385,090
$ 80,371,617
$ 82,104,837
$ 80,443,199
$ 76,505,599
50%
28%
27%
25%
24%
25%
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%
�
�
�
�
�s
* 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 and 1/1/2011.
Item # 1
:.
n/a
n/a
n/a
n/a
n/a
n/a
Attachment number 1\nPage 99 of
Page 2 of 3
City of Clearwater, Florida
Defined Benefit Pension Plans
Required Supplementary Information - Unaudited
Schedules of Emplover Contributions:
Year
Ended
Sept. 30,
2006
2007
2008
2009
2010
2011
$
$
$
$
$
$
Emplovees' Pension Plan
Annual (a)
Required
Contribution
11,614,495
13,180,855
10,805,681
8,451,471
22,150,490
18,332,319
Percent
Contributed
64%
78%
96%
122%
72%
95%
(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, 2008. 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.
(b) The actual contribution is less than the annual required contribution due to a"drawdown" of the net pension asset.
Year
Ended
Sept. 30,
2006
2007
2008
2009
2010
2011
Firefiqhters' Relief and Pension Plan
Annual
Required
Contribution
$ 1,397,390
$ 1,467,259
� - (a)
$ -
$ -
$ -
Percent
Contributed
100%
100%
n/a
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.
s7
(b)
(b)
(b)
(b)
(b)
Item # 1
Attachment number 1 \nPage 1�
Page 3 of 3
City of Clearwater, Florida
Defined Benefit Pension Plans
Required Supplementary Information — Unaudited
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, 2011,
are based on an actuarial valuation as of January 1, 2010. 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, 2010, 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, 2010:
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 # 1
::
Attachment number 1 \nPage 1�
Page 1 of 1
Schedule of Emplover Contributions:
Fiscal
Year
Ending
September 30, 2009
September 30, 2010
September 30, 2011
City of Clearwater, Florida
Other Post-Employment Benefits
Required Supplementary Information - Unaudited
Annual
OPEB Estimated Percentage Net OPEB
Cost Contributions (1) Contributed Obligation
$ 2,629,200 $ 642,600 24.44% $ 3,782,700
$ 2,699,090 $ 1,226,290 45.43% $ 5,255,500
$ 2,615,030 $ 1,267,980 48.49% $ 6,602,550
(1) Since there is no funding, these are the estimated benefit payments.
Schedule of Fundinq Propress:
Actuarial Actuarial Accrued Unfunded AAL
Actuarial Value of Liability (AAL) - Unfunded Funded Covered as a Percentage
Valuation Assets Projected Unit Credit AAL Ratio Payroll of Covered Payroll
Date (a) (b) (b-a) (a/b) (c) ((b-a) /c)
October 1, 2008 $
January 1, 2010 $
January 1, 2010 * $
- $
- $
- $
23,215,500 $ 23,215,500
32,823,521 $ 32,823,521
30,243,885 $ 30,243,885
0.00% $ 83,100,000 27.94%
0.00% $ 80,987,124 40.53%
0.00% $ 83,389,105 36.27%
* Developed per actuarial roll-forward for fiscal year ended September 30, 2011, using the January 1, 2010 actuarial valuation and census
data and reflecting lower than assumed increases in Per Capita Costs and Premiums.
Significant changes affecting the presented trend information include: The actuarial vaivation of the OPEB Plan as of January 1, 2010, for
fiscal year ended September 30, 2010, refiected changes in actuarial methods and assumptions as follows: the actuarial cost method was
changed from 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. Additionally, due to changes in medical insurance plan options
and resulting migration of retirees to the Base option effective January 1, 2011, the Per Capita Cost trend increase, for the actuarial roll-forward for
September 30, 2011, was modified from 9% to 0% for year one, with future annual increases assumed to grade uniformly from 8.5% to 5% over
seven years, remaining at 5% thereafter.
Item # 1
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Item # 1
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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 # 1
91
Attachment number 1 \nPage 1�
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.
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.
92 Item # 1
Attachment number 1 \nPage 1�
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.
93 Item # 1
ASSETS
Cash and investments
Receivables:
Accrued interest
Mortgage notes
Rehab advances
Other
Due from other governments - grants
Due from other governments - other
Land held for resale
Prepaid items
Advancesto otherfunds
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
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total fund balances
Total liabilities and fund balances
City of Clearwater, Florida
Combining Balance Sheet
Nonmajor Governmental Funds
September 30, 2011
Special Revenue Funds
Community
Special Redevelopment
Programs Agency
$ 11,076,437 $ 1,213,771 $
SHIP Pinellas County
Local Housing Local Housing
Assistance Assistance
Trust Trust
Attachment number 1 \nPage 1�
Total
284,080 $ 507,164 $ 13,081,452
52,478 33,953 833 2,614 89,878
7,373,912 - 7,150,978 911,846 15,436,736
10,001 - 676 - 10,677
8,548 23,545 - - 32,093
472,024 - - - 472,024
75,253 - - - 75,253
84,701 4,618,670 - - 4,703,371
974,267 - - - 974,267
$ 20,127,621 $ 5,889,939 $ 7,436,567 $ 1,421,624 $ 34,875,751
$ 264,027 $ 43,608 $ 8,390 $ 265 $ 316,290
26,705 - - - 26,705
643 48,000 - - 48,643
11,515 - 7,123 - 18,638
- 2,874,267 - - 2,874,267
- 23,545 - - 23,545
302,890 2,989,420 15,513 265 3,308,088
13,771,014 4,618,670 7,421,054 1,421,359 27,232,097
2,983,325 - - - 2,983,325
3,070,392 - - - 3,070,392
- (1,718,151) - - (1,718,151)
19,824,731 2,900,519 7,421,054 1,421,359 31,567,663
$ 20,127,621 $ 5,889,939 $ 7,436,567 $ 1,421,624 $ 34,875,751
The notes to the financial statements are an integral part of this statement.
Item # 1
94
Notes
and
Mortgages
Debt Service Funds
Spring
Training
Facility
Revenue
Bonds
$ - $ 490,520 $
Attachment number 1 \nPage 1�
Total
Capital
Project
Fund Total
Community Nonmajor
Redevelopment Governmental
Agency Funds
490,520 $ 4,232,450 $ 17,804,422
- 2,239 2,239 - 92,117
- - - - 15,436,736
- - - - 10,677
- - - 1,000 33,093
- 48,971 48,971 - 520,995
- - - - 75,253
- - - - 4,703,371
89,830 - 89,830 - 89,830
- - - - 974,267
$ 89,830 $ 541,730 $ 631,560 $ 4,233,450 $ 39,740,761
$ - $
89,830
89,830
$ - $ 359,752 $ 676,042
- - 26,705
- - 48,643
- - 18,638
89,830 - 89,830
- - 2,874,267
- - 23,545
89,830 359,752 3,757,670
89,830 - 89,830 - 89,830
- 541,730 541,730 3,858,737 31,632,564
- - - - 2,983,325
- - - 14,961 3,085,353
(89,830) - (89,830) - (1,807,981)
- 541,730 541,730 3,873,698 35,983,091
$ 89,830 $ 541,730 $ 631,560 $ 4,233,450 $ 39,740,761
Item # 1
95
Attachment number 1 \nPage 1�
City of Clearwater, Florida
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended September 30, 2011
REVENUES
Intergovernmental:
Federal
State
Local
Charges for services
Fines and forfeitures
Investment earnings
Miscellaneous
Total revenues:
EXPENDITURES
Current:
General government
Public safety
Physical environment
Transportation
Economic environment
Human services
Cu�ture 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
Programs Agency Trust Trust Total
$ 3,438,818 $ - $ - $ - $ 3,438,818
188,374 - 96,983 - 285,357
215,266 982,879 - - 1,198,145
1,150,167 - - - 1,150,167
617,341 - - - 617,341
288,186 163,348 - 15,035 466,569
1,084,914 70,508 48,708 - 1,204,130
6,983,066 1,216,735 145,691 15,035 8,360,527
1,944,576 - - - 1,944,576
2,163,048 - - - 2,163,048
143,702 - - - 143,702
182,979 - - - 182,979
613,057 397,615 84,680 2,870 1,098,222
180,287 - - - 180,287
1,222,305 - - - 1,222,305
- - 4,299 - 4,299
248,595 - - - 248,595
6,698,549 397,615 88,979 2,870 7,188,013
284,517 819,120 56,712 12,165 1,172,514
372,488 2,612,756 - - 2,985,244
(1,352,943) (2,453,166) (58,662) (68,453) (3,933,224)
(980,455) 159,590 (58,662) (68,453) (947,980)
(695,938) 978,710 (1,950) (56,288) 224,534
20,520,669 1,921,809 7,423,004 1,477,647 31,343,129
$ 19,824,731 $ 2,900,519 $ 7,421,054 $ 1,421,359 $ 31,567,663
The notes to the financial statements are an integral part of this statement.
.,
Item # 1
Attachment number 1 \nPage 1�
Debt Service Funds Capital
Spring Project
Improvement Training Fund Total
Revenue Notes Facility Community Nonmajor
Refunding and Revenue Redevelopment Governmental
Bonds Mortgages Bonds Total Agency Funds
$ - $
90,444
90,444
$ - $ - $ - $ 3,438,818
500,004 500,004 - 785,361
587,650 587,650 - 1,785,795
- - - 1,150,167
- - - 617,341
10,868 101,312 - 567,881
- - 2,585 1,206,715
1,098,522 1,188,966 2,585 9,552,078
451,370
1, 944, 576
2,163, 048
143, 702
182,979
1,549,592
180,287
1,222,305
8,540,000 420,054 550,000 9,510,054 - 9,510,054
292,054 34,192 525,886 852,132 - 856,431
- - - - 357,592 606,187
8,832,054 454,246 1,075,886 10,362,186 808,962 18,359,161
(8,741,610) (454,246) 22,636 (9,173,220) (806,377) (8,807,083)
- 454,246 - 454,246 2,087,679 5,527,169
(7,959) - - (7,959) (3,768,305) (7,709,488)
(7,959) 454,246 - 446,287 (1,680,626) (2,182,319)
(8,749,569) - 22,636 (8,726,933) (2,487,003) (10,989,402)
8,749,569 - 519,094 9,268,663 6,360,701 46,972,493
$ - $ - $ 541,730 $ 541,730 $ 3,873,698 $ 35,983,091
Item # 1
97
Attachment number 1 \nPage 1
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Item # 1
.;
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, 2011
REVENUES
Intergovernmental - Local
Investment earnings
Miscellaneous
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
Actual
Original Final Amounts
Attachment number 1 \nPage 1
Variance with
Final Budget
Positive
(Negative)
$ 1,013,627 $ 1,191,035 $ 982,879 $ (208,156)
100, 000 150 , 000 16 3, 348 13, 348
70,018 71,394 70,508 (886)
1,183,645 1,412,429 1,216,735 (195,694)
280,002 569,502 397,615 171,887
280,002 569,502 397,615 171,887
903,643 842,927 819,120 (23,807)
900,538 871,244 2,612,756 1,741,512
(1,804,181) (1,714,171) (2,453,166) (738,995)
(903,643) (842,927) 159,590 1,002,517
- - 978,710 978,710
1,921,809 1,921,809 1,921,809 -
$ 1,921,809 $ 1,921,809 $ 2,900,519 $ 978,710
The notes to the financial statements are an integral part of this statement.
..
Item # 1
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
100
Attachment number 1 \nPage 1
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 - to account for the financing, operation, and maintenance of the City's marine
operations (excluding the downtown boat slips) and associated real property from rents collected from users.
Aviation Operations Fund - to account for the financing, operation, and maintenance of the City's airpark
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 - to account for the operation of the City's convention center and related facilities.
Clearwater Harbor Marina Fund - to account for the financing, operation, and maintenance of the City's
downtown boat slips from boat slip rentals.
101
Item # 1
City of Clearwater, Florida
Combining Statement of Net Assets
Nonmajor Enterprise Funds
September 30, 2011
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 - unrestricted
Current assets - restricted:
Restricted cash and investments
Total current assets - restricted
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 liabi�ities:
Accounts and contracts payable
Accrued payroll
Due to other funds - deficit in pooled cash
Deposits
Unearned revenue and liens
Current portion of long-term liabilities:
Compensated absences
Notes, loan pool agreement and acquisition contracts
Due to 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
Restricted for:
Developer agreement
Unrestricted
Total net assets
The notes to the financial statements are an integral part of this statement.
i[�y:
Attachment number 1 \nPage 1
Recycling Marine
Utility Operations
$ 4,685,853 $ 235,975
19,593 855
81,676 -
310,881 -
392,557 -
(2,904) -
389,653 -
- 64,648
10,313 -
5,105,412 301,478
5,105,412 301,478
90,541 55,927
- 719,961
484,015 471,268
574,556 1,247,156
5,679,968 1,548,634
30,581 45,147
14,966 12,165
- 24,749
22,631 53,895
48,311 -
116,489 135,956
12,632 30,083
86,427 62,394
60,391 -
159,450 92,477
275,939 228,433
375,313 1,191,229
5,028,716 128,972
$ 5,404,029 $ 1,320,201
Item # 1
Attachment number 1 \nPage 1
Aviation Parking Harborview Clearwater
Operations System Center Harbor Marina Total
$ 530,870 $ 5,637,518 $ 754,073 $ -
1,839 62,368 3,282 888
- - 188 5,887
- - 188 5,887
- - 188 5,887
100,000 - - 1,236,097
632,709 5,699,886 757,543
- 9,300,000 - -
- 9,300,000 -
632,709 14,999,886 757,543 1,242,872
2,254 24,316 - -
1,499,340 981,282 926,000 -
1,564,058 3,574,035 5,021,790 12,617,153
3,065,652 4,579,633 5,947,790 12,617,153
3,698,361 19,579,519 6,705,333 13,860,025
$ 11,844,289
88,825
87,751
310, 881
398,632
(2,904)
395,728
1,336,097
64, 648
10,313
13,739,900
9,300,000
9,300,000
23,039,900
173,038
4,126,583
23,732,319
28,031,940
51,071,840
61,577 21,810 108,701 8,683 276,499
829 19,497 - 2,610 50,067
- - - 387,388 387,388
- 2,011 - 25,599 52,359
- 16,929 - 5,907 22,836
2,228 44,859 - 1,943 125,556
- - - - 48,311
20,271 - - - 20,271
84,905 105,106 108,701 432,130 983,287
1,243 25,040 - 1,084 70,082
5,414 122,477 - 21,722 298,434
- - - - 60,391
81,086 - - - 81,086
87,743 147,517 - 22,806 509,993
172,648 252,623 108,701 454,936 1,493,280
3,063,398 4,555,317 5,947,790 12,617,153 27,750,200
- 9,300,000 - - 9,300,000
462,315 5,471,579 648,842 787,936 12,528,360
$ 3,525,713 $ 19,326,896 $ 6,596,632 $ 13,405,089 $ 49,578,560
Item # 1
fi[�It?
Attachment number 1 \nPage 1
City of Clearwater, Florida
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets
Nonmajor Enterprise Funds
For the Year Ended September 30, 2011
Operating revenues:
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
Other
Total nonoperating revenue (expenses)
Income (loss) before contributions and transfers
Capital grants and contributions
Transfers in
Transfers out
Changes in net assets
Recycling Marine
Utility Operations
$ 1,574,631
7,286
1,552,781
3,134,698
1,099,531
342,288
98,785
459,733
10,209
145,174
576,010
54,847
16,995
5,646
89
42,890
17,056
1,077
11,336
35,010
184,946
2,916,676
218,022
$ 2,905,530
190,389
1,231,386
4,327,305
871,711
2,425,169
43,421
14,388
211,892
106,285
200,980
36,490
11,424
14,474
35,010
43,833
1, 320
78,201
27,260
4,231
252,243
4,126,089
201,216
93,460 5,986
(4,409) -
83,519 60,114
172,570 66,100
390,592 267,316
4,710 -
(122,470) (213,720)
272,832 53,596
Total net assets - beginning 5,131,197 1,266,605
Total net assets - ending $ 5,404,029 $ 1,320,201
The notes to the financial statements are an integral part of this statement.
Item # 1
fi[�L!
Attachment number 1 \nPage 1
Aviation Parking Harborview Clearwater
Operations System Center Harbor Marina Totals
$ 6,539 $ - $ - $ - $ 4,486,700
- - - - 7,286
- 4,666,491 - 16,112 6,425,773
229,986 - 44,320 307,509 1,813,201
236,525 4,666,491 44,320 323,621 12,732,960
56,350
2,872
1,628
42,252
202, 991
20,461
1,255,570
37,749
116,484
57,776
228,535
902, 590
487
11,311
506,743
4,160
167, 539
805
8,690
1,334
44,103
321,330
10,200
3,450,701
2,768,262
191,517
594,054
377,543
1,511,058
1,714,401
16,463 277,446 4,054 7,780 397,080
300 - - 5,981 34,700
- 15,127 - 333 35,580
- 12,890 - - 12,979
25,050 38,440 - 14,170 155,560
125,590 247,823 49,974 15,841 500,117
- 452,216 - - 454,613
14,543 173,986 - 3,324 281,390
2,110 33,300 - 5,300 102,980
- - 2,171 - 6,402
184,056 1,251,228 56,199 52,729 1,981,401
510,610 3,849,932 578,900 606,730 12,588,937
(274,085) 816,559 (534,580) (283,109) 144,023
9,787 273,138 16,795 - 399,166
(1,929) - - (48,026) (54,364)
22 10,340 6,693 51,665 212,353
7,880 283,478 23,488 3,639 557,155
(266,205) 1,100,037 (511,092) (279,470) 701,178
217,648 - - 15,251 232,899
95,149 9,888 - 500,000 609,747
(11,880) (543,457) - (500,000) (1,391,527)
34,712 566,468 (511,092) (264,219) 152,297
3,491,001 18,760,428 7,107,724 13,669,308 49,426,263
$ 3,525,713 $ 19,326,896 $ 6,596,632 $ 13,405,089 $ 49,578,560
Item # 1
i[���7
City of Clearwater, Florida
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the Year Ended September 30, 2011
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
Receipt 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
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 1 \nPage 1
Recycling Marine
Utility Operations
$ 2,968,523 $
(575,145)
(1,107,408)
(1,084,279)
83,519
285,210
4,332,097
(3,070,121)
(867,640)
(91,132)
60,114
363,318
4,710 -
(122,470) (213,720)
(117,760) (213,720)
(61,279) -
(4,144) -
(6,502) (49,875)
(71,925) (49,875)
101,219 5,347
101,219 5,347
196, 744 105, 070
4,489,109 130,905
$ 4,685,853 $ 235,975
$ 4,685,853 $ 235,975
$ 4,685,853 $ 235,975
The notes to the financial statements are an integral part of this statement.
Item # 1
`I�Z�
Aviation Parking Harborview Clearwater
Operations System Center Harbor Marina Totals
$ 236,525 $ 4,682,572 $ 44,565 $ 331,740 $ 12,596,022
(175,779) (1,250,064) (64,456) (908,623) (6,044,188)
(56,006) (1,266,093) - (171,647) (3,468,794)
(49,249) (1,114,231) (5,647) (20,804) (2,365,342)
22 10,340 6,693 51,665 212,353
(44,487) 1,062,524 (18,845) (717,669) 930,051
95,149 9,888
(11,880) (543,457)
83,269 (533,569)
(1,929) -
(88,439) (767,416)
254,104 -
163,736 (767,416)
- 500,000 609,747
- (500,000) (1,391,527)
- 387,388 387,388
- 387,388 (394,392)
- - (61,279)
- (20,094) (26,167)
- (166,016) (1,078,248)
- 84,316 338,420
- (101,794) (827,274)
9,999 310,326 17,510
9,999 310,326 17,510
212,517 71,865 (1,335)
318,353 14,865,653 755,408
$ 530,870 $ 14,937,518 $ 754,073 $
$ 530,870 $ 5,637,518 $ 754,073 $
- 9,300,000 -
$ 530,870 $ 14,937,518 $ 754,073 $
107
- 444,401
- 444,401
(432,075) 152,786
432,075 20,991,503
- $ 21,144,289
- $ 11,844,289
- 9,300,000
- $ 21,144,289
Attachment number 1 \nPage 1
Item # 1
City of Clearwater, Florida
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the Year Ended September 30, 2011
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 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
`I��:3
Attachment number 1 \nPage 1
Recycling Marine
Utility Operations
$ 218,022 $ 201,216
83,519 60,114
145,174 106,285
(166,175) -
- (31,938)
12,547 18,778
- 4, 792
13,047 6,484
(41,027) (13,934)
20,103 11, 521
67,188 162,102
$ 285,210 $ 363,318
Item # 1
Attachment number 1 \nPage 1
Aviation Parking Harborview
Operations System Center
$ (274,085) $ 816,559 $ (534,580) $
22
202,991
26,241
534
(1,452 )
1,262
229,598
10,340
228,535
1,532
169
15,912
10,130
(49,109)
28,456
245,965
6,693
506,743
245
2,054
515,735
Clearwater
Harbor Marina Totals
(283,109) $ 144,023
51,665
321,330
(5,887)
(811,566)
14,006
(9,170)
5,062
(434, 560 )
212,353
1,511,058
(171,817)
(31,938)
(750,414)
18,967
15,912
30,195
(114,692)
66,404
786,028
$ (44,487) $ 1,062,524 $ (18,845) $ (717,669) $ 930,051
Item # 1
����
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
110
Attachment number 1 \nPage 1
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 # 1
111
City of Clearwater, Florida
Combining Statement of Net Assets
Internal Service Funds
September 30, 2011
ASSETS
Current assets:
Cash and investments
Accrued interest receivable
Other receivables
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
Due to 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 1 \nPage 1
Administrative General Central
Garage Services Services Insurance Total
$ 5,158,806 $ 7,625,834 $ 1,454,132 $ 37,675,630 $ 51,914,402
20,434 32,547 6,125 155,009 214,115
9,524 - - - 9,524
- - - 111,925 111,925
500,833 - - - 500,833
309,344 37,645 - 982,167 1,329,156
5,998,941 7,696,026 1,460,257 38,924,731 54,079,955
- - - 2,439,353 2,439,353
106,889 292,020 21,349 12,143 432,401
729,591 - - - 729,591
10,633,676 3,813,694 68,185 - 14,515,555
11,470,156 4,105,714 89,534 2,451,496 18,116,900
17,469,097 11,801,740 1,549,791 41,376,227 72,196,855
434,561 175,388 39,800 1,838,561 2,488,310
29,308 62,368 32,649 6,071 130,396
701,861 - - - 701,861
112,118 290,300 136,635 41,076 580,129
2,170,459 245,981 - - 2,416,440
- 91,654 - - 91,654
- - - 2,219,200 2,219,200
3,448,307 865,691 209,084 4,104,908 8,627,990
62,581 162,040 76,266 22,927 323,814
143,341 299,558 180,184 29,051 652,134
4,169,537 592,501 - - 4,762,038
- 458,267 - - 458,267
- - - 6,468,800 6,468,800
4,375,459 1,512,366 256,450 6,520,778 12,665,053
7,823,766 2,378,057 465,534 10,625,686 21,293,043
5,023,271 2,975,212 68,185 - 8,066,668
4,622,060 6,448,471 1,016,072 30,750,541 42,837,144
$ 9,645,331 $ 9,423,683 $ 1,084,257 $ 30,750,541 $ 50,903,812
The notes to the financial statements are an integral part of this statement.
112
Item # 1
City of Clearwater, Florida
Combining Statement of Revenue, Expenses, and Changes in Fund Net Assets
Internal Service Funds
For the Year Ended September 30, 2011
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
Transfers in
Transfers out
Change in net assets
Total net assets - beginning
Total net assets - ending
Attachment number 1 \nPage 1
Administrative General Central
Garage Services Services Insurance Total
$ 11,515,068 $ 8,842,272 $ 4,714,266 $ 15,683,227 $ 40,754,833
2,469,155
4,535,075
148,349
119,988
3,882,457
266,670
633,471
17,192
4,653,559
115,174
96,603
846, 744
4,000
223,172
950,979
14,708
2,746,847
336,995
189, 701
410,652
17,908
30,781
522,834
3,171
1, 539
4,159
57,436
3,589
10,392,395
4,535,075
603,689
287,843
530,640
4,751,268
270,670
914,079
1,002,541
14,708
38,680 25,170 33,190 12,503,346 12,600,386
- - - 3,568,433 3,568,433
531,677 1,037,286 942,764 13,363 2,525,090
1,870 373,137 6,038 550 381,595
34,768 74,897 20,668 80,092 210,425
109,390 184,560 83,030 11,730 388,710
8,299 - - - 8,299
1,375,347 2,883,909 1,116,471 16,238,539 21,614,266
12,797,041 8,599,989 4,818,574 16,770,242 42,985,846
(1,281,973) 242,283 (104,308) (1,087,015) (2,231,013)
96,287 165,925 30,097 773,542 1,065,851
(195,148) (27,837) (240) - (223,225)
220,121 - - - 220,121
- (5,954) (1,639) - (7,593)
151,870 1,328 6,221 6 159,425
273,130 133,462 34,439 773,548 1,214,579
(1,008,843) 375,745 (69,869) (313,467) (1,016,434)
286,950 - - - 286,950
2,200,846 36,511 38 583,760 2,821,155
- (14,369) - - (14,369)
1,478,953 397,887 (69,831) 270,293 2,077,302
8,166,378 9,025,796 1,154,088 30,480,248 48,826,510
$ 9,645,331 $ 9,423,683 $ 1,084,257 $ 30,750,541 $ 50,903,812
The notes to the financial statements are an integral part of this statement.
Item # 1
113
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from other funds
Cash payments to suppliers
Cash payments to employees
Cash payments to other funds
Otherrevenues
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
REIATED 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
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
Attachment number 1 \nPage 1
City of Clearwater, Florida
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended September 30, 2011
Administrative General Central
Garage Services Services Insurance Total
$ 11,515,068 $ 8,842,272 $ 4,714,266 $ 15,683,227 $ 40,754,833
(5,781,680) (2,517,401) (1,734,161) (14,889,472) (24,922,714)
(2,501,150) (4,644,011) (2,699,490) (527,230) (10,371,881)
(613,832) (523,625) (346,967) (29,232) (1,513,656)
78,540 1,328 6,221 6 86,095
2,696,946 1,158,563 (60,131) 237,299 4,032,677
2,200,846 36,511
- (14,369)
- (91,653)
2,200,846 (69,511)
(2,735,847) (161,465)
(195,148) (27,837)
(4,424,289) (751,090)
220,121 -
2,101,989 605,081
38 583,760 2,821,155
- (14,369)
_ (1,808,346) (1,899,999)
38 (1,224,586) 906,787
(12,710) - (2,910,022)
(240) - (223,225)
- - (5,175,379)
- - 220,121
- - 2,707,070
(5,033,174) (335,311) (12,950) - (5,381,435)
104,988 173,342 32,070 843,209 1,153,609
104,988 173,342 32,070 843,209 1,153,609
(30,394) 927,083 (40,973) (144,078) 711,638
5,189,200 6,698,751 1,495,105 37,819,708 51,202,764
$ 5,158,806 $ 7,625,834 $ 1,454,132 $ 37,675,630 $ 51,914,402
$ 5,158,806 $ 7,625,834 $ 1,454,132 $ 37,675,630 $ 51,914,402
The notes to the financial statements are an integrai part of this statement.
Item # 1
114
City of Clearwater, Florida
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended September 30, 2011
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 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:
Capital assets transferred from General Government
Attachment number 1 \nPage 1
Administrative General Central
Garage Services Services Insurance Total
$ (1,281,973) $ 242,283 $ (104,308) $ (1,087,015) $ (2,231,013)
151,870 1,328 6,221 6 159,425
3,882,457 846,744 17,908 4,159 4,751,268
(9,524) - - - (9,524)
(40,949) - - - (40,949)
(81,329) (27,798) - 29,652 (79,475)
172,195 86,458 (27,309) 1,294,893 1,526,237
(63,806) - - - (63,806)
31,198 55,457 32,084 6,445 125,184
(75,672) (108,969) (29,582) (16,085) (230,308)
12,479 63,060 44,855 5,244 125,638
3,978,919 916,280 44,177 1,324,314 6,263,690
$ 2,696,946 $ 1,158,563 $ (60,131) $ 237,299 $ 4,032,677
$ 279,975 $
115
- $ - $ - $ 279,975
Item # 1
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
116
Attachment number 1 \nPage 1
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.
117
Item # 1
City of Clearwater, Florida
Combining Statement of Fiduciary Net Assets
Fiduciary Funds
September 30, 2011
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
Asset backed securities
Commodity exchange-traded funds
Domestic equity mutual funds
International equity mutual funds
Real estate
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 1 \nPage 1
Defined Benefit Defined Contribution
Pension Trust Fund: Pension Trust Fund:
Police Firefighters
Employees' Firefighters Supplemental Supplemental Totals
$ 781,117 $ 2,719,676 $ 2,193 $ - $ 3,502,986
37,408,464 - 595,239 555,972 38,559,675
29,280,303 - 3,094,276 532,322 32,906,901
11,176,788 3,673,369 620,096 - 15,470,253
66,834,718 - 933,199 2,841,941 70,609,858
66,784,078 - - - 66,784,078
241,368,780 - 5,874,074 1,545,572 248,788,426
66,787,964 - - 1,261,597 68,049,561
759,343 - - - 759,343
1,238,215 - - - 1,238,215
38,066,505 - 2,436,149 2,177,819 42,680,473
25,612,532 - - 1,325,122 26,937,654
24,816,012 - - - 24,816,012
610,133,702 3,673,369 13,553,033 10,240,345 637,600,449
150,576,091 - - - 150,576,091
1,963,084 51,392 46,815 51,766 2,113,057
12,540,708 - - - 12,540,708
44,292 - - - 44,292
32,696 - - - 32,696
14,580,780 51,392 46,815 51,766 14,730,753
776,071,690 6,444,437 13,602,041 10,292,111 806,410,279
798,159 - - - 798,159
20,706,584 - - - 20,706,584
150,576,091 - - - 150,576,091
172,080,834 - - - 172,080,834
$ 603,990,856 $ 6,444,437 $ 13,602,041 $ 10,292,111 $ 634,329,445
The notes to the financial statements are an integral part of this statement.
118
Item # 1
City of Clearwater, Florida
Combining Statement of Changes in Fiduciary Net Assets
Fiduciary Funds
For the Year Ended September 30, 2011
ADDITIONS
Contributions:
Contributions from employer
Contributions from employer - state tax
Contributions from employees
Total contributions
Investment income:
Net appreciation (depreciation) in investments fair value
Interest
Dividends
Less investment expenses:
Investment management / custodian fees
Net income (loss) from investing activities
Securities lending income:
Gross earnings
Gain on securities lending collateral
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
Netincrease(decrease)
Attachment number 1 \nPage 1
Defined Benefit Defined Contribution
Pension Trust Funds Pension Trust Funds
Police Firefighters
Employees' Firefighters Supplemental Supplemental Totals
$ 17,652,617 $
12,000
6,049,656
23,714,273
- $ - $ - $ 17,652,617
- 816,513 1,134,079 1,962,592
- - - 6,049,656
816,513 1,134,079 25,664,865
(14,962,927) 4,929 (77,486) (347,875) (15,383,359)
7,661,711 254,764 173,533 205,684 8,295,692
6,596,112 - 190,706 60,847 6,847,665
(705,104) 259,693 286,753 (81,344) (240,002)
3,665,089 - 79,129 83,202 3,827,420
(4,370,193) 259,693 207,624 (164,546) (4,067,422)
497,674 - - - 497,674
1,556,260 - - - 1,556,260
131,722 - - - 131,722
(220,091) - - - (220,091)
1,965,565 - - - 1,965,565
21,309,645 259,693 1,024,137 969,533 23,563,008
29,922,846 726,918 1,652,629 612,439 32,914,832
1,052,623 - - - 1,052,623
30,975,469 726,918 1,652,629 612,439 33,967,455
(9,665,824) (467,225) (628,492) 357,094 (10,404,447)
173,685 - 18,271 9,383 201,339
(9,839,509) (467,225) (646,763) 347,711 (10,605,786)
Net assets held in trust for pension benefits:
Beginning of year 613,830,365 6,911,662 14,248,804 9,944,400 644,935,231
Endofyear $ 603,990,856 $ 6,444,437 $ 13,602,041 $ 10,292,111 $ 634,329,445
The notes to the financial statements are an integral part of this statement.
Item # 1
119
City of Clearwater, Florida
Statement of Changes in Assets and Liabilities
Agency Fund
For the Year Ended September 30, 2011
TREASURER'S ESCROW FUND
ASSETS
Cash and investments
Accrued interest receivable
Total Assets
LIABILITIES
Other miscellaneous payables:
Downtown Development Board
Special purpose funds
Other
Total Liabilities
Attachment number 1 \nPage 1
Balance Balance
October 1, September 30,
2010 Additions Deductions 2011
$ 427,893 449,943 454,561 $ 423,275
1,916 3,104 3,512 1,508
$ 429,809 453,047 458,073 $ 424,783
$ 314,240 451,421 455,702 $ 309,959
7,640 1,059 1,059 7,640
107,929 567 1,312 107,184
$ 429,809 453,047 458,073 $ 424,783
The notes to the financial statements are an integral part of this statement.
Item # 1
120
Attachment number 1 \nPage 1
Supplementary
Information
Item # 1
121
Page 1 of 5
City of Clearwater, Florida
Continuing Disclosure — Gas System Revenue Bonds
Series 2004, 2005, and 2007
Supplementary Information
The System:
Attachment number 1 \nPage 1
Rates, Fees and Charges
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, 2011, contract rates applied to 196 customer accounts and impacted 10.7% 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
"Rate Study"). This Phase I implementation resulted in an extensive overhaul of the Gas System
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 customers. The goal of the "Cost of Service and Rate Study" was to establish rates
which would be sufficient to meet Clearwater Gas System's total revenue requirements and reflect cost of
service consideration and practical rate implementation constraints as required.
�22 Item # 1
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Continuing Disclosure - Gas System Revenue Bonds
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Supplementary Information
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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 1 \nPage 1
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 I II (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 # 1
124
City of Clearwater, Florida
Continuing Disclosure — Gas System Revenue Bonds
Series 2004, 2005, and 2007
Supplementary Information
Service Area
Attachment number 1 \nPage 1
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 830 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 88 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 19,807 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 88.79% of our customer base.
125 Item # 1
Page 5 of 5
City of Clearwater, Florida
Continuing Disclosure - Gas System Revenue Bonds
Series 2004, 2005, and 2007
Supplementary Information
Attachment number 1 \nPage 1
As of September 30, 2011 the System's active natural gas customers were located as shown in the
following table:
Location Meters
Belleair 421
Belleair Beach 167
Belleair Bluffs 26
Belleair Shores 24
Clearwater 6,605
Dunedin 1,090
Indian Rocks Beach 95
Indian Shores 71
Largo 883
New Port Richey 316
North Redington Beach 12
Oldsmar 101
Port Richey 12
Redington Beach 57
Redington Shores 35
Safety Harbor 566
Tarpon Springs 1,426
Unincorporated Areas Pasco 2,693
Central Pasco 393
Unincorporated Areas Pinellas 2,759
Total 17,752
Percentage
2.37%
0.94%
0.15%
0.14%
37.21 %
6.14%
0.54%
0.40%
4.97%
1.78%
0.07%
0.57%
0.07%
0.32%
0.20%
3.19%
8.03%
15.17%
2.21 %
15.54%
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, 2011:
Customer Name
Morton Plant Hospital
Metal Industries
Ajax Paving Industries
Angelica Textile Service
Mease Hospital
Peak Monthly
Therms
133,437
78,579
76,454
55,179
65,437
% of Gross
Revenues
3.92%
1.89%
1.85%
1.78%
1.64%
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, 2011:
Interruptible
Residential
Commercial
Interruptible
Residential
Commercial
Totals
Average No.
Customers
15
15,569
2,110
Therms
5,290,440
3,538,490
12,509,250
21, 338,180
126
Gas Gas
Volume Sales
24.79% 15.97%
16.58% 23.77%
58.62% 60.25%
Revenues
$ 4,837,766
7,199,693
18,246,008
$ 30,283,467
Item # 1
Attachment number 1 \nPage 1
Page 1 of 3
City of Clearwater, Florida
Continuing Disclosure — Water and Sewer Revenue Refunding Bonds
Series 2003, 2009B and 2011; and Revenue Bonds Series 2002, 2006, and 2009A
Supplementary Information
Water System:
FY
2006
2007
2008
2009
2010
2011
Historical Financial Information
Source and Volume of Water Pumped
(in million gallons per day, averaged over the fiscal year)
Citv Wells
4.093
3.570
3.075
3.738
4.105
4.946
County
9.999
9.090
8.844
7.781
6.820
6.371
Historical Growth in Number of Water Customers
(all figures are as of September of the year indicated)
Year
2006
2007
2008
2009
2010
2011
Water Customers
40,467
40,407
40,131
39,935
39,971
41,391
Ten Largest Water Customers
Fiscal Year Ending September 30, 2011
Name of User
1. City of Clearwater
2. Church of Scientology FSO Inc.
3. Morton Plant Hospital
4. Pinellas County Schools
5. IMT-Capital Macarthur Park Aptmnts LLC
6. Crystal Beach Capital LLC
7. Pinnacle Management Corp.
8. Clearwater Housing Authority
9. Sandpearl Resort LLC
10. Brenntag Mid-South, Inc.
Water Used
(in 100 Cubic Feet)
75,745
109,925
61,500
35,455
38,436
31,995
39,246
35,468
30,476
25,947
Total
14.092
12.660
11.919
11.519
10.760
11.317
Revenues
Produced
$ 695,065
547,100
382,256
309,101
200,469
192,166
187,477
169,246
153,133
143,935
Total 484,193 $ 2,979,946
Item # 1
127
Attachment number 1 \nPage 1�
Page 2 of 3
City of Clearwater, Florida
Continuing Disclosure — Water and Sewer Revenue Refunding Bonds
Series 2003, 2009B and 2011; 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
Year
2006
2007
2008
2009
2010
2011
Annual Ave. Daily
Flow In MGD
13.8
13.6
14.0
13.6
14.3
14.8
Fiscal
Year
2006
2007
2008
2009
2010
2011
Ten Largest Sewer Customers
Fiscal Year Ending September 30, 2011
Name of User
1. Church of Scientology
2. Pinellas County Schools
3. Morton Plant Hospital
4. City of Clearwater
5. Pinnacle Management Corp
6. IMT-Capital Macarthur Park Aptmnts LLC
7. Clearwater Housing Authority
8. Crystal Beach Capital LLC
9. Publix Supermarkets
10. Bre/Clearwater Owner LLC
Sewer Used
(in 100 Cubic Feet)
98,502
34,709
55,945
32,110
39,246
38,436
35,079
31,995
11,197
30,148
�� •
Rates, Fees And Charqes
Sewer Customers
33,279
33,255
33,146
33,084
33,041
33,063
Revenues
Produced
$ 549,221
408, 302
405,557
371,119
210,234
205,852
203,505
195,690
176,047
174,304
:•• :
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 2011 there were no changes to the three-tiered rate structure for water or
sewer usage.
Item # 1
128
Attachment number 1 \nPage 1�
Page 3 of 3
City of Clearwater, Florida
Continuing Disclosure - Water and Sewer Revenue Refunding Bonds
Series 2003, 2009B and 2011; and Revenue Bonds Series 2002, 2006, and 2009A
Supplementary Information
Residential and October 1, October 1, October 1, October 1,
Nonresidential Water Rates 2007 2008 2009 2010
Size of Meter Gallons
Minimum- Under 1 inch 12.75 13.65 14.58 15.60
1 inch 29.75 31.85 34.02 36.40
1.5 inch 425.00 455.00 486.00 520.00
2 inch 99025 1,060.15 1,132.38 1,211.60
3 or 2 inch manifold 1,525.75 1,633.45 1,744.74 1,866.80
4 inch 2,936.75 3,144.05 3,358.26 3,593.20
6 inch 7,543.75 8,076.25 8,626.50 9,230.00
8 inch 12,750.00 13,650.00 14,580.00 15,600.00
Additional charges are assessed for usage in excess of designated minimums.
Rates for Irriqation (Lawn) Meters October 1, October 1, October 1, October 1,
2007 2008 2009 2010
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
4.54
13.63
68.17
190.86
377.19
727.13
2,195.00
Gallons
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
5.56
16.69
83.51
233.82
462.07
890.76
2,688.97
October 1,
2011
16.30
38.04
543.40
1,266.12
1,950.81
3,754.89
9,645.35
16,302.00
October 1,
2011
5.81
17.44
8727
244.34
482.86
930.84
2,809.97
October 1, October 1, October 1, October 1, October 1
2007 2008 2009 2010 2010
17.52
40.88
584.00
1, 360.72
2,096.56
4,035.44
10, 366.00
17, 520.00
5.84
Gallons
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
22.44
52.36
748.00
1,742.84
2,685.32
5,168.68
13,277.00
22,440.00
7.48
Additional Indebtedness
Additional indebtedness was incurred for capital improvements to the water and sewer systems or for the
lease purchase of capital equipment in the amount of $144,285. The issuance of the Series 2011 revenue
refunding bonds to partially refund the 2002 revenue bonds resulted in a net decrease to indebtedness of
$1,520,000.
Item # 1
129
Attachment number 1 \nPage 1�
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
$13.04
$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,
2007 2008 2009 2010 2011
$5,688,934
608,038
$6,296,972
$2,889,994
2.19
130
$5,681,465 $5,750,323 $7,471,323 $7,247,625
550,935 787,426 1,045,752 491,646
$6,232,400 $6,537,749 $8,517,075 $7,739,271
$2,889,994 $2,889,994 $2,889,994 $2,889,994
2.16 2.27 2.95 2.68
Item # 1
Attachment number 1 \nPage 1�
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, 2011, 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, 2011 are summarized
below.
Total Revenue Received from PinellasCounty Fire Protection Authority $ 2,152,918
Total Fire Service F�cpendituresfor Fiscal Year Ended September 30, 2011 $ 18,072,247
The Fire ServicesProgram doesnot currently utilize an equipment reserve.
Item # 1
131
Attachment number 1 \nPage 1�
This Page Intentionally Left Blank
Item # 1
132
Attachment number 1 \nPage 1�
CITY OF CLEARWATER, FLORIDA
STATISTICAL SECTION
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
Changes in Net Assets
Program Revenues by Function/Program
Fund Balances of Governmental Funds
Changes 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 Property
Direct and Overlapping Property Tax Rates
Property Tax Levies and Collections
Principal Real Property Taxpayers
Principal Personal Property 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 Outstanding Debt by Type
Ratios of General Bonded Debt Outstanding
Direct and Overlapping Governmental Activities Debt
Legal Debt Margin Information
Pledged-Revenue Coverage
133
Item # 1
CITY OF CLEARWATER. FLORIDA
STATISTICAL SECTION (CONTINUED)
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
Schedule 15
Operating Information
Demographic and Economic Statistics
Principal Employers
Attachment number 1 \nPage 1�
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
Schedule 17
Schedule 18
Full-time Equivalent City Government Employees by Function/Program
Operating Indicators by Function/Program
Capital Assets Statistics by Function/Program
Sources: Unless otherwise noted, the information in this section is derived from the City's
comprehensive annual financial reports for the relevant year. The City implemented the new
reporting model, GASB 34, in the fiscal year ending September 30, 2002.
Item # 1
134
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Attachment number 1 \nPage 1
Item # 1
Attachment number 1 \nPage 1
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
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 52088 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 0.9651
2010 5.1550 0.0000 5.1550 4.8108 8.3460 0.5601 0.5832 1.5106 0.9651
2011 5.1550 0.0000 5.1550 4.8730 8.3400 0.5601 0.5832 1.4410 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 0.3770; Pinellas Anclote River Basin 0.2600.
Item # 1
143
Schedule 7
City of Clearwater, Florida
Property Tax Levies and Collections
Last Ten Fiscal Years
Attachment number 1 \nPage 1
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
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 99.73 184,499 48,148,764 100.12
2010 45,553,661 43,912,287 96.40 126,862 44,039,149 96.68
2011 40,551,363 39,163,100 96.58 - 39,163,100 96.58
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°/o of the tax levy for a
given year.
Item # 1
144
Taxpaver
REAL PROPERTY
Bellweather Prop. LP Ltd.
Taylor, John S. III
Waters Edge One LLC
Centro NP Clearwater Mall
Sand Key Association Ltd.
Sandpearl Resort LLC
Standard Grand Reserve LLC
ZOM Bayside Arbors Ltd.
Weingarten Nostat Inc.
Duff, Andrew R Tre
California State Teachers
Excel Realty Trust Inc
Branch Sunset Assoc, LTD
Clearwater Land Co.
St Joe Co
Northwood Plaza
Total
City of Clearwater, Florida
Principal Real Property Taxpayers
Current Year and Nine Years Ago
2011
Taxable
Assessed
Value Rank
$ 119,557,610 1
42,685,000 2
39,852,324 3
37,037,311 4
36,500,000 5
34,835,916 6
31,000,000 7
27,162,890 8
25,674,800 9
25,500,000 10
$ 419,805,851
Source: Pinellas County Property Appraiser
Percentage of
Total City
Taxable
Assessed
Value
1.37°/a
0.49%
0.46%
0.42%
0.42%
0.40%
0.35%
0.31 °/a
0.29%
0.29%
145
4.80%
Attachment number 1 \nPage 1
Schedule 8a
2002
Percentage of
Total City
Taxable Taxable
Assessed Assessed
Value Rank Value
$ 89,035,400 1 1.24%
26,993,400 3 0.38%
23,485,800 7 0.33%
19,140,700 10 0.27%
27,543,800 2
25,084,500 4
24,959,200 5
23,813,600 6
23,325,100 8
22,685,800 9
$ 306,067,300
0.38%
0.35%
0.35%
0.33%
0.33%
0.32%
4.27%
Item # 1
Schedule 8b
Taxpaver
PERSONAL PROPERTY
Progress Energy (1)
Verizon Florida LLC (2)
Bright House Networks LLC (3)
Publix Super Market
Monin Inc
Instrument Transformers
Sandpearl Resort LLC
Hilton Clearwater Beach Resort
Florida Gas Transmission
Bausch & Lomb Inc
GTE Americast
TW Entertainment Advance/N
American Tool & Mold, Inc.
Adam's Mark
Sheraton Sand Key
City of Clearwater, Florida
Principal Personal Property Taxpayers
Current Year and Nine Years Ago
Taxable
Assessed
Value
$ 73,077,158
55,551,272
15,845,948
11,168,220
7,936,032
7,651,786
5,872,397
5,608,606
4,788,895
4,468,863
2011
Rank
1
2
3
4
5
6
7
8
9
10
Percentage of
Total City
Taxable
Assessed
Value
14.60%
11.10%
3.17%
2.23%
1.59°/a
1.53%
1.17%
1.12%
0.96%
Taxable
Assessed
Value
$ 50,840,960
91,755,880
13,130, 500
2002
Rank
3
1
4
5,656,530 5
0.89% 4,498,760
55,287,090
3,726,020
3,462,840
3,351,170
3,220,670
Total $ 191,969,177 38.35% $ 234,930,420
Notes: (1) Progress Energy was Florida Power in 2002
(2) Verizon Florida, Inc. was GTE in 2002
(3) Bright House Networks was Time Warner Entertainment in 2002
Source: Pinellas County Property Appraiser
146
6
2
7
8
9
10
Attachment number 1 \nPage 1
Percentage of
Total City
Taxable
Assessed
Value
8.54°/a
15.40%
2.20°/a
0.95%
0.76%
9.28%
0.63%
0.58%
0.56%
0.54%
39.44 %
Item # 1
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Attachment number 1 \nPage 1
Item # 1
Schedule 10
Fiscal
Year
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
City of Clearwater, Florida
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
(amounts in thousands, except per capita)
General Bonded Debt Outstanding
General Public Service Sales Tax
Obligation Tax Revenue Revenue
Bonds Bonds Bonds Total
$
$ 11,360 $ 46,445 $ 57,805
11,005 41,345 52,350
10,645 36,075 46,720
10,270 30,615 40,885
9,885 24,955 34,840
9,565 19,080 28,645
13,000 12,975 25,975
12,545 6,620 19,165
8,540 - 8,540
Attachment number 1 \nPage 1�
Percentage of
Actual Taxable
Value of Per
Property (a) Capita (b)
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 # 1
148
City of Clearwater, Florida
Direct and Overlapping Governmental Activities Debt
As of September 30, 2011
(amounts in thousands)
Governmental Unit
Debt repaid with property taxes
Otherdebt
Pinellas County School District State Bonds b
Pinellas County School District Capital Leases
Subtotal, overlapping debt
City direct debt
Total direct and overlapping debt
Debt
Outstandinq
$ -
27,400
18,692
Estimated
Percentage
Applicable a
n/a
13.5%
13.5%
Attachment number 1 \nPage 1�
Schedule 11
Estimated
Share of
Overlapping
Debt
$ -
3,703
2,526
6,229
19, 382
$ 25,611
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.
a The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable
percentages were estimated by determining the portion of another governmental uniYs taxable assessed value that is
within the City's boundaries and dividing it by each uniYs 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 # 1
149
Schedule 12
Fiscal
Year
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
$
Debt
Limit
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
1,573,282
City of Clearwater, Florida
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts in thousands)
Total Net Debt
Applicable
to Limit
254,873
243,518
249,370
236,154
247,706
230,639
224,224
271,594
248,800
232,771
Leqal Debt Marqin 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
Legal
Debt Marain
$ 771,141
872,514
987,434
1,159,576
1,383,473
1,798,193
1,904,623
1,670,451
1,423,662
1,340,511
$ 245,415
9,530
(22,174)
�
Attachment number 1 \nPage 1�
Total Net Debt
Applicable
to Limit
as Percentage
of Debt Limit
24.84
21.82
20.16
16.92
15.19
11.37
10.53
13.98
14.88
14.80
7,866,410
1,573,282
232,771
$ 1,340,511
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 # 1
150
City of Clearwater, Florida
Pledged-Revenue Coverage
Last Ten Fiscal Years
(amounts in thousands)
Page 1 of 2
Less: Net
Fiscal Gross Operating Available
Year Revenues Expenses Revenues
Infrastructure Sales Tax Bonds �a�
2002 8,458 -
2003 8,662 -
2004 9,120 -
2005 9,978 -
2006 10,704 -
2007 9,931 -
2008 9,863 -
2009 8,574 -
2010 7,987
2011 - -
Spring Training Facility Bonds �b�
2002 $ 1,148 $ - $
2003 1,115 -
2004 1,086 -
2005 1,098 -
2006 1,107 -
2007 1,112 -
2008 1,107 -
2009 1,104 -
2010 1,105
2011 1,105
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
8,458
8,662
9,120
9,978
10,704
9, 931
9,863
8,574
7,987
1,148
1,115
1,086
1,098
1,107
1,112
1,107
1,104
1,105
1,105
Debt Service
Principal 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
550
Public Service Tax/Improvement Revenue Bonds �`�
$ 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
18,118 - 18,118 385
18,194 - 18,194 320
18,280 - 18,280 330
18,987 - 18,987 340
19,680 - 19,680 355
19,081 - 19,081 8,540
1, 984
1,882
1, 674
1,432
1,896 �a�
889
641
397
132
629
623
614
603
591
577
561
544
526
613
408
506
496
485
473
464
450
438
425
291 �d�
Schedule 13
Coveraqe
4.26
1.24
1.31
1.45
1.42
1.47
1.46
1.27
1.18
0.00
n/a
1.40
1.00
1.02
1.03
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
2.16
(a) 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.
(b) 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.
(c) 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.
(d) Principal payment in 2011 includes an additional principal payment in the amount of $8,170,000
on February 1, 2011 to redeem all outstanding principal as of that date.
151
Attachment number 1 \nPage 1�
Item # 1
Schedule 13 (continued)
City of Clearwater, Florida
Pledged-Revenue Coverage
Last Ten Fiscal Years �a�
(amounts in thousands)
Attachment number 1 \nPage 1�
Page 2 of 2
Less: Net
Fiscal Gross Operating Available Debt Service Maximum
Year Revenues Expenses Revenues Principal Interest Coveraqe Coverage �a�
Water � Sewer Utility Revenue Bonds
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
2011 61,473 40, 304 21,169
Gas Utility Revenue Bonds
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
2011 37,021 25,934 11,087
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Stormwater Utility Revenue Bonds
6,846 3,958 2,888
8,660 4,727 3,933
9,680 5,923 3,757
10,523 5,754 4,769
11,589 6,020 5,569
12,458 6,161 6,297
13,270 7,038 6,232
14,231 7,684 6,547
15,283 6,766 8,517
15,656 7,917 7,739
5,165
5,430
6,575
7,000
7,020
7,115
7,080
7,195
4,685
4,935
610
630
675
770
825
855
765
770
775
795
120
125
570
580
925
985
1,015
1,050
1,080
1,120
1,118
3,334
2,964
2,892
2,711
3,588
3,817
3,773
9,310
9,627
1,495
1,470
1,370
1,228
1,195
1,162
741
730
704
678
395
1,104
1,445
1,830
1,906
1,874
1,845
1,814
1,782
1,741
1.73
1.21
1.36
1.43
1.51
1.47
1.44
1.88
1.49
1.45
3.11
3.16
3.38
3.61
4.76
4.60
5.33
8.79
8.11
7.53
5.61
3.20
1.86
1.98
1.97
2.20
2.18
2.29
2.98
2.70
�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.
152
3.01
3.05
3.18
3.35
4.47
4.31
3.73
6.13
5.75
5.16
Item # 1
Attachment number 1 \nPage 1�
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)
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 4,374,683 39,601 44.5 15,500 3.8
2008 110,251 4,650,056 42,177 44.5 15,482 5.5
2009 109,907 4,776,778 43,462 45 14,975 10.1
2010 107,685 4,758,062 44,185 45.3 14,704 12.4
2011 107,805 4,619,983 42,855 46.3 14,375 10.8
(a) Source is the University of Florida, Bureau of Economic and Business Research: April 1, 2011 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 2011
is the US Dept of Labor, Bureau of Labor Statistics, Tampa Metro Area, average for year ended
September 2011.
Note: Data is the latest published annual data available for an unspecified point in each year, not specifically
September 30.
Item # 1
153
Schedule 15
City of Clearwater, Florida
Principal Employers ,
Current Year and Nine Years Ago
2011 b
Attachment number 1 \nPage 1�
2002 `
Percentage Percentage
of Total of Total
County County
Employer Employees Rank Employment Employees Rank Employment
Pinellas County School District
Bay Pines VA Medical Center
City of St. Petersburg
Pinellas County Board of County Commissionersd
Pinellas County Sheriff
All Children's Hospital
Morton Plant Hospital
Raymond James Financial
St. Petersburg College
Bayfront Medical Center
Total Employment b
a Data is for Pinellas County. City data is not available.
17,060
4, 581
3,178
2,693
2,646
2,600
2,600
2,500
2,478
2,100
390,562
1
2
3
4
5
6
7
8
9
10
4.37%
1.17°/a
0.81 %
0.69%
0.68%
0.67°/a
0.67%
0.64%
0.63%
0.54°/a
b Source: Florida Research and Economic Database and Pinellas County Department of Economic Development.
` Data for 2002 is not available.
d Includes part-time personnel budgeted.
154
Item # 1
City of Clearwater, Florida
Full-time Equivalent City Government Employees by Function/Program
Last Ten Fiscal Years
Function/Proqram
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 1 \nPage 1�
Schedule 16
Full-time Equivalent Employees as of September 30
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
301.9 287.0 286.4 287.3 307.5 322.0 327.3 321.6 346.6 326.6
199.7 200.0 202.0 202.0 215.0 221.0 212.0 212.0 211.0 205.0
408.4 397.6 399.9 405.9 407.9 407.9 393.9 389.9 370.9 344.0
36.0 36.0 36.0 36.0 38.7 38.7 34.0 33.5 28.5 27.5
72.0 73.0 73.0 71.0 74.3 74.3 69.0 67.5 57.5 53.5
52.3 64.3 67.3 67.1 69.5 66.5 64.5 62.5 11.0 11.0
4.0 4.0 4.0 3.0 3.0 3.0 3.0 2.0 - -
81.4 83.4 95.9 95.9 94.9 93.9 88.4 78.3 73.2 73.2
209.6 217.0 241.9 235.4 239.8 240.8 221.8 203.7 191.1 184.1
166.0 170.0 169.0 169.0 175.0 175.0 168.0 169.0 164.0 166.0
90.0 90.0 90.0 90.0 90.0 90.0 90.0 84.0 77.0 77.0
109.5 106.0 107.5 109.5 112.0 112.0 112.0 112.0 112.0 112.0
38.0 40.0 40.0 46.0 46.0 46.0 46.0 47.0 46.0 47.0
24.5 23.5 23.5 23.5 22.5 22.5 22.5 22.3 22.3 22.3
32.8 35.9 35.9 36.4 32.6 18.1 18.6 18.8 17.1 16.1
5.6 5.6
1.0 2.4 2.4 1.9 1.9 1.9 1.9 1.7 1.4 1.4
9.6 14.8 20.8 20.8 20.8 20.7 20.7 20.7 31.6 31.6
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 1, 703.9
Source: City of Clearwater Office of Management and Budget
155
Item # 1
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156
Item # 1
City of Clearwater, Florida
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
As of September 30
2002 2003 2004 2005 2006 2007 2008 2009
Function/Proqram
Public safety
Fire
Stations 7 7 8 8 8 8 8 8
Police
Stations 9 9 9 10 10 10 9 6
Transportation
Paved streets (miles) 304 304 305 305 305 305 305 313
Culture and recreation
Library system
Volumes in collection (thousands) 546 557 557 570 565 590 601 606
Parks and recreation
Parks acreage 1,370 1,370 1,370 1,374 1,400 1,400 1,400 1,400
Recreational paths (miles) 7 7 7 13 14 16 16 16
Playgrounds 31 31 31 32 33 33 29 29
Baseball and softball fields 36 36 35 35 35 35 32 32
Soccer and football fields 17 17 17 24 25 25 20 20
Recreation centers 11 12 12 7 7 7 7 7
Water & Sewer Utility
Water mains (miles) 559 559 567 567 568 571 575 593
Sanitary sewer mains (miles) 363 363 363 363 365 368 362 362
Daily treatment capacity 29 29 29 29 29 29 29 29
(millions of gallons)
Gas Utility
Gas mains (miles) 669 686 729 753 786 816 814 821
Stormwater Utility
Stormwater mains (miles) 147 147 147 147 148 156 146 148
Marine
Boat slips 209 209 209 209 209 209 209 207
Clearwater Harbor Marina
Boat slips
Aviation
Airpark spaces 177 177 177 177 177 177 177 177
Parking system
Parking spaces 3,538 3,615 3,653 3,686 3,636 3,322 3,382 3,497
Attachment number 1 \nPage 1�
Schedule 18
2010 2011
8 8
5 6
314 315
606 601
1,427 1,427
16 16
29 27
32 32
20 20
6 5
592 592
363 363
29 29
826 830
148 148
207 207
126 126
177 177
3,297 2,475 a
aThe decrease in parking spaces for fiscal 2011 was loss of Sand Key and some management decision to not charge for certain lots.
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 # 1
157
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
158
Attachment number 1 \nPage 1
Single Audit /
Grants Compliance
Item # 1
159
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
160
Attachment number 1 \nPage 1
Mayer Hoffman McCann P.C.
An Independent CPA Firm
KRMT Tampa Bay Division
13577 Feather Sound Drive, Suite 400
� Clearwater, FL 33762
Phone: 727.572.1400 • 813.879.1400
Fax: 727.571.1933
I www.mhm-pc.com
Report on Internal Control Over Financial ReportinE and on Compliance
and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government AuditinQ Standar�ls
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, 201 l, which collectively comprise the
City's basic financial statements, and have issued our report thereon dated March 30, 2012. 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, 201 l, as listed in the table of
contents. We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States.
Internal Control Over Financial Reportin�
Management of the City is responsible for establishing and maintaining effective 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 the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness
of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over financial reporting.
A deficiency in internal control exists when the 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 material weakness is a deficiency, or a combination
of deficiencies, in internal control such 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.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and was not designed to identify all deficiencies in internal control over
financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not
identify any deficiencies in internal control over financial reporting that we consider to be material
weaknesses, as defined above.
161
Item # 1
Attachment number 1 \nPage 1
Com�liance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with 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 or other matters that are required to be
reported under Government Auditing Standards. We noted certain other matters that we reported to
management of the City in a separate letter dated March 30, 2012.
This report is intended solely for the information and use of the Mayor, City Council, and management,
others within the organization 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.
� a�-
March 30, 2012
Clearwater, Florida
,`� f ¢�,�c � �� i° �'.
162 Item # 1
Attachment number 1 \nPage 1
Mayer Hoffman NlcCann P.C.
An Independent CPA Firm
KRMT Tampa Bay Division
� 13577 Feather Sound Drive, Suite 400
� Clearwater, FL 33762
P hone: 727.572.1400 . 813.879.1400
Fax: 727.571.1933
� www.mhm-pc.com
Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each
Maior Program and on Internal Control Over Compliance in Accordance with OMB Circular
A-133 and Chapter 10.550, Rules oftl:e Auditor Cenera! o/'the State o/�Florida
Honorable Mayor and City Councilmembers
City of Clearwater, Florida:
Compliance
We have audited the City of Clearwater, Florida's (the "City") compliance with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement and the requirements described in the State of Florida Department of Financial
Services State Projects Compliance Supplement, that could have a direct and material effect on each of
the City's major federal programs and state financial assistance projects for the year ended September 30,
201I. The City's major federal programs and state financial assistance projects are identified in the
summary of auditors' results section of the accompanying Schedule of Findings and Questioned Costs.
Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its
major federal programs and state financial assistance projects is the responsibility of the City's
management. Our responsibility is to express an opinion on the City's compliance based on our audit.
We conducted our audit of compliance 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 Comptroller General of the United States; OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor
General of the State of Florida. Those standards, OMB Circular A-133, and Chapter 10.550, Rules of the
Auditor General — Local Governmental Enliry Audits, require that we plan and perform 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 test basis, evidence about the City's compliance with
those requirements 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 with those requirements.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to
above that could have a direct and material effect on each of its major federal programs and state financial
assistance projects for the year ended September 30, 201 1.
163
Item # 1
Attachment number 1 \nPage 1
Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
programs and state financial assistance projects. [n planning and performing our audit, we considered the
City's internal control over compliance with the requirements that could have a direct and material effect
on a major federal program or state financial assistance project in order to determine our auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on internal
control over compliance in accordance with OMB Circular A-133 and Chapter ] 0.550 Rules of the
Auditor General of the State of Florida, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the City's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program or state financial assistance project on a timely basis. A material weakness in inlernal
control over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program or state financial assistance project will not be prevented, or
detected and corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses,
as defined above.
This report is intended solely for the information and use of the Mayor, City Council, and 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.
`�1
March 30, 2012
Clearwater, Florida
������
164 Item # 1
City of Clearwater, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
Federal Grantor /
Pass-through Grantor /
Proaram Title
FEDERAL AWARDS
U.S. Department of Housing and Urban Development:
Community Development Block Grant - Entitlement
ARRA-Neighborhood Stabilization Program 3
ARRA-Community Development Block Grant Recovery (CDBG-R)
Home Investment Partnerships Program
Economic Development Initiative - Special Project, Neighborhood Initiative
and Miscellaneous Grants - Steetscape 2007
- Steetscape 2008
- Steetscape 2009
Passed through Florida Suncoast Housing Partners
Passed through Pinellas County
Neighborhood Stabilization Program 2
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 Dep of Environmental Protection
Clean Vessel Act - Pumpout Vessel
Clean Vessel Act - Pumpout Vessel Operation, Maintenance & Repair
Total U.S. Department of the Interior - Fish and Wildlife Service
165
CFDA
Number Grant I.D. Number
14218 B-03-MC-12-0002
14218 B-08-MC-12-0002
14.218 B-09-MC-12-0002
14.218 Program Income
14.218 B-11-MN-12-0031
14.253 B-09-MY-12-0002
14.239 M-06-MC-12-0230
14.239 M-07-MC-12-0230
14.239 M-08-MC-12-0230
14.239 M-09-MC-12-0230
14.239 Program Income
14.239
14.251 B-08-SP-FL-0089
14.251 B-08-SP-FL-0088
14.251 B-09-SP-FL-0103
14.251
14.256
15.605 FWC Contract 09018
15.622 50 CFR Part 86
15.616 DEP Agreeement MV051 CVA 11-614
15.616 DEP Agreeement MV051 CVA 11-615
15.616
Attachment number 1 \nPage 1
FY 2011
Federal
Share of
oenditures
$ 505
57, 382
537,259
33, 380
78,393
706,919
275,223
403,849
90,237
53,695
35, 389
858,393
4,634
98, 000
237, 500
340,134
83,939
1,989,385
Item # 1
324,261
117,972
49,875
788
50,663
492,896
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 Task Force
Bureau of Justice Assistance
Edward Byrne Memorial Justice Assistance Grant Program - Digital
Camera & Motorcycle Helmets
Total U.S. Department of Justice
U.S. Department of Transportation:
Federal Highway Administration
Passed through Florida Department of Transportation:
ARRA-Highway Planning and Construction - East Ave Bike Lanes
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:
Congessionally mandated Projects - Sanitary Sewer Extension
Office of Solid Waste and Emergency Response
ARRA-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)
Passed through Florida Office of Energy
ARRA-State Energy Programs
Total U.S. Department of Energy
Corporation For National and Community Services:
Passed through FL Commission on Community Services
Americorps - 2010
Americorps - 2011
Total Corporation for National and Community Services
Total Federal Financial Assistance
166
16.000 FL0520300
16.320 2006-VT-BX-0007
16.320 2010-VT-BX-0022
16.320
16.738 2010-DJ-BX-1597
20.205 FPN 424399-1-58-01
21.000 FL0520300
66.202 XP-95455010-0
66.818 2B-95427409-0
81.128 DE-SC0002363
81.041 ARS007 (DE-EE0000241)
94.006 Grant 06AFHFL0010008
94.006
Attachment number 1 \nPage 1
208,991
109,634
3, 774
113,408
86.205
408,604
268,235
268,235
77,849
77,849
223,669
130,792
354,461
128,670
384,000
512,670
32,823
120,478
153,301
$ 4,257,401
Item # 1
City of Clearwater, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2011
State Grantor /
Pass-through Grantor / CSFA
Proqram Title Number Grant I.D. Number
STATE FINANCIAL ASSISTANCE
Florida Executive Office of the Governor, Office of
Tourism, Trade, and Economic Development
Brownfield Grant
Total Florida Executive Office of the Governor
Florida Department of Environmental Protection:
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 Camera:
FBO Building Modification at Airpark
Multi Plane Hangers
Airpark Runway Repairs
31.011 OT98-097
37.066 Agreement 05CON000049
37.066 Agreement 07CON000033
52.901 n/a
55.004 FPN:415770-1-94-01, ContractAPF54
55.004 FPN:412431-1-94-01; ContractANW13
55.004 FPN:414342-1-94-01; ContractA0U60
55.004 FPN:418124-1-94-01; ContractAPS66
Total Florida Department of Transportation
Florida Department of Revenue:
Phillies Stadium 73.016
Total Florida Department of Revenue
Total State Financial Assistance
Total Expenditures of Federal Awards
and State Financial Assistance Projects
167
Attachment number 1 \nPage 1
FY 2011
State
Share of
enditures
$ 12,706
12,706
78, 540
107,271
185,811
166,156
166, 7 56
10,496
35,633
78,272
100,000
224,401
500,004
500,004
$ 1,089,078
$ 5,346,479
Item # 1
Attachment number 1 \nPage 1
City of Clearwater, Florida
Notes to Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
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
Program 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
$269,088
$543,901
$110,499
The City had the following loan balances outstanding at September 30, 2011. 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
.:
$ 2,313,511
5,060,402
7,150,978
$ 14 524 891
Item # 1
Attachment number 1 \nPage 1�
CITY OF CLEARWATER, FLORIDA
Schedule of Findings and Questioned Costs
Year Ended September 30, 201 1
Section I— Summary of Auditors' Results
Financia! Statements
Type of auditors' report issued:
Internal control over financial reporting:
• Material weakness(es) identified?
• Significant deficiency(ies) identified that are
not considered to be material weaknesses?
Noncompliance material to financial statements noted?
Federa! and State Awards
Internal control over major programs:
� Material weakness(es) identified?
• Significant deficiency(ies) identified that are
not considered to be material weaknesses?
Type of auditors' report issued on compliance
for major programs:
Any audit findings disclosed that are required
to be reported in accordance with Section 510(a)
Circular A-133?
Unqualified
Yes X No
Yes X None reported
Yes X No
Yes X No
Yes
Unqualified
Yes
Identification of major programs/projects:
Federal Pro�rams
U.S. Department of Housing and Urban Development:
Economic Development Initiative — Special Project,
Neighborhood Initiative and Miscellaneous —
Streetscape 2007, 2008 and 2009
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
X None reported
X No
��1 y 17:�►[1Ti i1 T�'i
14.251
15.605
169 Item # 1
CITY OF CLEARWATER, FLORIDA
Schedule of Findings and Questioned Costs
Year Ended September 30, 201 1
Federal Programs - Contin�ed CFDA Number
U.S. Environmental Protection Agency:
Office of Solid Waste and Emergency Response
Brownfields Assessment and Cleanup Cooperative
Agreements - A RRA
U.S. Department of Energy:
Passed through Florida Office of Energy — State
Energy Programs - ARRA
State Programs
Florida Department of Transportation:
Aviation Development Grants
Florida Department of Revenue:
Phillies Stadium
66.818
81.041
: ► . n � •
55.004
73.016
Attachment number 1 \nPage 1
The threshold for distinguishing Type A and Type B programs was $300,000 for federal programs and
$300,000 for state projects.
Auditee qualified as low-risk auditee?
Section II — Financial Statement Findings
X Yes No
This section identifies the significant deficiencies, material weaknesses, fraud, illegal acts, and instances
of noncompliance related to the financial statements that are required to be reported in accordance with
Governmenl Auditing Standards.
There were no findings required to be reported in accordance with Government Auditing Standards.
Section III — Federal and State Award Findings and Questioned Costs
This section identifies signifcant deficiencies, material weaknesses, and material instances of
noncompliance, including questioned costs, related to the audit of major federal awards and state financial
assistance projects, as required to be reported by OMB Circular A-133 and Chapter 10.550, Rules of the
Auditor General.
There were no findings required to be reported in accordance with OMB Circular A-133 and Chapter
10. SSO, Rules of the Auditor General.
Section IV — Summary of Prior Audit Findings
There were no audit findings reported in the Schedule of Findings and Questioned Costs in the prior year.
��o Item # 1
Attachment number 1 \nPage 1
' fVlayer Fioffman McCann P.C.
� An Independent CPA Firm
� KRMT Tampa Bay Division
13577 Feather Sound Drive, Suite 400
O Clearwater, FL 33762
' Phone: 727.572.1400 • 813.879.1400
Fax: 727.571.1933
� www.mhm-pc.com
Management Letter
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, 2011, and have issued our report thereon dated March
30, 2012. 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 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 AuditingStandards, issued by
the Comptroller General of the United States; and OMB Circular A-I 33, Audits ofStates, Local Governments,
and Non-Profit Organizations and Chapter 10.550, Rules ofthe Auditor General. We have issued our Report
on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with GovernmentAuditing Standards, Report on Compliance
with Requirements that Could Have a Direct and Material Effect on each Major Program and on Internal
Control Over Compliance in accordance with OMB Circular A-133 and Chapter 10.550, Rules oftheAuditor
General of the State of Florida and the related Schedule of Findings and Questioned Costs. Disclosures in
those reports and schedule, which are dated March 30, 2012, should be considered in conjunction with this
management letter.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules oftheAuditor General 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 10.554(1)(i)l.,RulesoftheAuditorGeneral,requiresthatwedeterminewhetherornot
corrective actions have been 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 preceding annual financial audit report as noted in the
accompanying Appendix A to this Management Letter.
➢ Section 10.554(1)(i)2., Rules ofthe Auditor General, requires our audit include a review of the
provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In
connection with our audit, nothing came to our attention that would cause us to believe that the
City was not in compliance with Section 218.415, Florida Statutes.
171
Member of Kreston International - a glob.?' .� °,. � .
Item # 1
Attachment number 1 \nPage 1
➢ Section ] 0.554(1)(i)3., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve financial management. In connection with
our audit, the recommendations are noted in the accompanying Appendix A to this Management
Letter.
➢ Section 10.554(1)(i)4., Rules of the Audilor 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 the financial statements that is less than material but more than
inconsequential. In connection with our audit, we did not have any such findings.
➢ Section 10.554(1)(i)5., Rules of the Auditor General, provides that the 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: (1) violations of
provisions of contracts or grant agreements, fraud, illegal acts, or abuse and (2) deficiencies in
internal control that are not significant deficiencies. In connection with our audit, we did not
have any such recommendations.
➢ Section 10.554(1)(i)6., Rules of the Audilor General, requires that the name or official title and
legal authority for the primary government and each component unit ofthe reporting entity be
disclosed in the management letter, unless disclosed in the notes to the financial statements.
This information has been disclosed in the notes to the financial statements.
➢ Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to
whether or not the local governmental entity has met one or more of the conditions described in
Section 218.503(1), Florida Statutes and identification of the specific condition(s) met. [n
connection with our audit, we determined that the City did not meet any of the conditions
described in Section 218.503(1), Florida Statutes.
➢ Section 10.554(1)(i)7.b., Rules ofthe Auditor General, requires that we determine whether the
annual financial report for the City for the fiscal year ended September 30, 2011, filed with the
Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is
in agreement with the annual financial audit report for the fscal year ended September 30,
2011. In connection with our audit, we determined that these two reports were in agreement.
➢ Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules ofthe Auditor General, we applied
financial condition assessment procedures. It is management's responsibility to monitor the
City's financial condition, and our financial condition assessment was based in part on
representations made by management and the review of the financial information provided by
same.
Pursuant to Chapter 1 19, Florida Statutes, this management 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 that this
letter is intended solely for the information and use ofthe Mayor, City Council, management, and others within
the organization, and is not intended to be and should not be used by anyone other than these specified parties.
� �.�yw � �� /� C .
�
March 30, 2012
Clearwater, Florida
�72 Item # 1
Attachment number 1 \nPage 1
Appendix A
CITY OF CLEARWATER, FLORIDA
Appendix A— Management Letter Comments
September 30, 2011
Current Year Recommendations:
2011-01: Capital Assets — Construction in Progress
Observation: During the audit of construction in progress (CIP) and capital assets, it was discovered that a
transfer of funds from the community redevelopment agency (CRA) capital project fund to the City's capital
improvement fund for a portion of the Cleveland Street Streetscape project was inadvertently included as an
addition to CIP during the year end close out process for governmental capital assets. This was the result of not
properly reconciling the fund expenditures to the additions to CIP for the year end government-wide entry. As
a result, CIP additions were overstated by approximately $1.8 million.
Recommendation: We recommend that each fund with capital outlay expenditures be properly reconciled to
the supporting documentation to avoid inclusion of erroneous amounts.
Management Response: Management concurs and will implement the appropriate processes and procedures
to ensure that each fund with capital outlay expenditures is properly reconciled to the supporting
documentation to avoid inclusion of erroneous amounts.
Follow Up on Prior Year Recommendations:
2010 Comments:
2010-01 Capital Assets
2010-02 Payroll
2010-03 Information Technology
Not Imnlemented In Process Implemented
X
X
X
173 Item # 1
Attachment number 1 \nPage 1
This Page Intentionally Left Blank
Item # 1
174
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Authorize renewal of the contract with Company Care for services including employee and pre—employmentdrug and alcohol testing,
and pre—employment and annual employee physicals fa� a not to exceed amount of $50,000 per year and authorize the appropriate
officials to execute same. (consent)
SUMMARY:
Since 2010, the City has contracted with Lakeside Medical for services including employee and pre—empbyment drug and alcohol
testing, and pre—employment and annual employee ph}sicals. This request is for a renewal of the current agreement with no changes in
provisions or rates. The anticipated cost for all services is not expected to exceed $50,000 annually and is within Human Resources'
existing budget.
Appropriation Code
0590098315301005190000000
0646074105215005850000000
Amount Appropriation Comment
30,000 Random Drug Testing/Temp Physicals
20,000 Pension Physicals
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
Attachment number 1 \nPage 1
COMPANY CARE
PROVIDER LETTER OF AGREEMENT
THIS AGREEMENT, effective the lst day of January, 2012, by and between the facilities named below
(collectively referred to hereinafter as "Providers") and City of Clearwater (hereinafter referred to as "Client"), is
as follows:
1. Scone of Services. Providers shall perform the services listed, and Client shall pay the respective Provider in
accardance with the fees set forth, in the "Profile Sheet," which is attached hereto and incorporated herein by
this reference. Service locations are set forth in Attachment A, which is attached hereto and incorporated herein
by this reference.
2. Term. This Agreement shall be for a term one (] ) year commencing the l s` day of January, 2012, and shall
automatically renew for additional terms of one (1) year, unless terminated pursuant to section 5.
3. Changes. Any changes to this Agreement shall bc made by mutual written consent of both Parties.
4. Compensation. Client shall pay each respective invoice in accordance with the Florida Prompt Payment Act,
F.S. Sccs. 225.0705-225.078.
5. Termination. This Agreement may be terminated by either party, at any time, upon sixty (60) days prior
written notice.
6. Insurance and Indemnification. Each respective Provider shall maintain, at its sole cost and expense,
professional liabiliry insurance with an insurer satisfactory to Client, with minimum limits of one million dollars
($1,000,000) per occurrence, three million dollars ($3,000,000) in the aggregate and sball at the request Client,
provide written evidence of said insurance coverage. In the event said coverage is changcd inaterially, the
Provider shall, within ten (10) days of such material change, notify Client in writing. The Provider shall
indemnify, defend and save Client harmless froin and against any and all losses, claims, damages, liabilities and
expenses (including, without limitation, reasonable attorney's %es) based upon, arising out of atYributable to
any acts or omissions arising from the Provider's performance hereunder.
7. Licensure/Compliance. Each Provider warrants and represents that it is licensed to perform the services
provided under this Agreement and shall maintain all such licenses for the duration of the Agreement. In
addition, each Provider represents that the services provided hereunder are in compliance with any and all
applicable federal and state statutes, ]aws and/or regulations.
8. Hold Harmless and Indemnification. Each parry shall be responsible for any and all claims, liabilities,
damages or judgments that may arise as a result of their own negligence or intEntional wrongdoing. Each party
shall hold harmless and indemnify the other party against any such claims, liabilities, damages or judgments
which may be asserted against, imposed or incurred by the other party.
9. Assi�nment. This Agreement shall not be assigned by any of the Providers without the prior written consent of
Client.
10. Governin� Law. This Agreement shall be governed by and construed in accordance with laws of Florida.
11. Tndependent Contractors. For all purposes hereunder, the relationship between Client and each respective
Provider is solely that of independent contractors and this Letter of Agreement does not create a parmership,
joint venture or other association bctween any of the Providers and Client. ThE Employees and agents of each
respective Provider shall be considered to be under exclusive management and control of each respective
Provider.
12. Notices. Any and all notices sEnt pursuant to this Agreement shall be given in wriring via certified mail or
overnight courier and shall be delivered to the following addresses:
To Provider: Company Care To Client: City of Clearwater
6002 49`� Street North 100 S. Myrtle Avenue
St. Petersburg, FL 33709 Clearwater, FL 33756 �tem # 2
Attn.: Barb Maxwell, Division Director
Attachment number 1 \nPage 2
13. HIPAA Requirements. The parties agree to comply with the Health Insurance Portability and Accountability
Act of 1996, as codified at 42 U.S.C. §1320d ("HIPAA") and any current and future regulations promulgated
thereunder including without limitation the federal privacy regulations contained in 45 C.F.R. Parts 160 and 164
(the "Federal Privacy Regulations"), tlle federal security standards contained in 45 C.F.R. Part l42 (the "Federal
Security Regulations"), and the federal standards for electronic transactions contained in 45 C.F.R. Parts 160
and 162, all collectively referred to herein as "HTPAA Requirements." The parties agree not to use or further
disclose any Protected Health Information (as defined in 45 C.F.R. §164.SO1) or Individually Identifiable
Health Information (as defined in 42 U.S.C. §1320d), other than as permitted by HIPAA Requirements and the
terms of this Agreement. To the extent applicable under HIPAA, each party shall make its internal practices,
books, and records relating to the use and disclosure of Protected Health Information available to the Secretary
of Health and Human Services to the extent required for determining compliance with the Federal Privacy
Regulations. Each party agrees also to comply with any state law and regularions that govern or pertain to the
confidenYiality, privacy, security of, and electronic transactions and code sets related to, infonnation relaYed to
patients.
14. Warranty of Non-Exclusion. Each party represents and warrants to the other that the party, its officers,
directors and cmployees (i) are not currently excluded, debarred, or otherwise ineligible to participate in the
federal health care programs as defined in 42 U.S.C. § 1320a-7b(fl (the "federal healthcare programs"), (ii)
have not been convicted of a criminal offense related to the provision of healthcare items or services, and (iii)
are not, to the best of its knowledge, under investigation or otherwise aware of any circumstances which may
result in the party or any such individual being excluded from participation in the federal healthcare programs.
This shall be an ongoing representation and warranty during the term of this Agreement and each party shall
immediately notify the other of any change in the status of the representations and warranty set forth in this
section. Notwithstanding any provision of this Agreement to the contrary, any breach of this section shall give
the other party the right to terminate this Agreement immediately.
Item # 2
oviz Page 2 of 4
Attachment number 1 \nPage 3
COMPENSATION SCHEDULE
This attachment when executed by Provider and Client, shall become part of the agreement between the parties as of the
Effcctive Date of the Agreement, and shall remain in Full Force and Effect as long as the Agreement is in Force.
CLINICAL SUMMATION SHEET
Company: City of Clearwater
SERVICES TO BE PERFORMED:
Physical Examination * $ 50.00
Medical History * Included
Vision Test * Included
Audiogram $ 20.00
Urinalysis $ 10.00
Drug Screen HRS 5-panel $ 35.00
Drug Screen HRS 8-panel $ 35.00
All above drug testing includes....lab, MRO services, and record keeping
Back Screen (positions w/heavy physical requirements only $ 55.00
Pulmonary Function $ 30.00
Chest X-Ray One-View $ 55.00
Lumbar AP & Lateral $ 65.00
EKG $ 25.00
EKG Stress Treadmill $ 195.00
Hemocult $ 12.00
CMP $ 25.00
Lipid Panel $ 28.00
CBC w/Differential $ 10.00
Thyroid Pro�le $ 25.00
TB Test $ 18.00
Hepatitis Profile $ 88.00
Cardiologist Review Included $ --------
Spirometry $ 30.00
Hepatitis ABC (A-Antibody/Total;
A-IGM; B-Core Antibody/Total & Qual;
B-Antigen; C-Antibody $ 88.00
Workers Compensation State Fee Schedule
Carrier Name: City of Clearwater / Risk Management Phone: 727-562-4650
Mailing Address: PO Box 4748
Citv: Clearwater State: FL Zlp: 33758
Emplover Contact Name: Allen Del Prete, AR Manager Phone: 727-562-4876 Fax: 727-
562-4877
Mailing Address: 100 South Myrtle Avenue
City: Clearwater State: FL Zlp: 33756
CompanV Care Contact:
Robyn Vandevander, Account Manager
1345 West Bay Drive, Suite 401
Largo, FL 33770
P:727-518-8324 F:727-518-0723
Item # 2
oviz Page 3 of4
Attachment number 1 \nPage 4
IN WITNESS WHEREOF, the Parties have set their hands the date and year first written above.
"Providers"
J. Daniel Miller, Senior Vice President, on behalf of the following "Providers"
Date:
• Edward White Hospital, Inc., d/b/a Edward White Hospital
• Fawcett Memorial Hospital, Inc., d/b/a Fawcett Memorial Hospital
• Galencare, Inc., d/b/a Northside Hospital
• Galen of Florida, Inc., d/b/a St. Petersburg General Hospital —"Injury Intake Site"
• Largo Medical Center, Inc., d/b/a Largo Medical Center
• HCA Health Services of Florida, Inc. d/b/a Blake Medical Center
• Osceola Regional Hospital, Inc. d/b/a Osceola Regional Medical Center
• HCA Health Services of Florida, Inc. d/b/a Regional Medical Center Bayonet Point
• Largo Medica] Center, Inc., d/b/a Largo Medical Center, Indian Rocks Campus -"Injury Intake Site"
"Client"
Countersigned:
George Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
CITY OF CLEARWATER, FLORIDA
By:
William B. Horne II
City Manager
Attest:
Rosemarie Call
City Clerk
Item # 2
oviz Page 4 of 4
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Award a contract to GSA Security Inc., Lutz, Florida, in the amount of $210,000 for the purchase and installation of Milestone Video
Management and Monitoring Systein and cameras to support various city facilities, in accordance with Section 2.564(1)d), Code of
Ordinances — Other Governmental Bid (contract withPinellas County School Board contract 10-968-083)�nd approve a transfer from
retained earnings of the Administrative Services Fund in the amount of $105,000. (consent)
SUMMARY:
The City of Clearwater currently maintains over 230 video surveillance cameras at over 30 facilities. The maintenance
of these cameras has created the need for a more comprehensive management platform and storage system.
The proposed system (Milestone) will allow far the integration and management of the diverse security camera
requirements across city facilities. The enterprise solution will integrate all video requirements on to one single
platform and establish standards for future camera and storage purchases.
The system server and a control console will be maintained within the Police Department Dispatch Office for access
and use during emergency events and EOC (emergency operations center) activations.
Annual maintenance far the system is approximately 18% of software cost and will be budgeted in the Information
Technology budget and charged back to the using departments based upon camera counts.
The Police Department will fund $80,000 for a prorated share of this system, which will include cameras at the
Countryside Substation, as well as the Main Station. This $80,000 will be funded from project 181-99387, Federal
Forfeiture—Justice. Of the remaining balance, $25,�0 is planned with the renovation of the North Greenwood
Recreation Center and will be funded from capital project 315-93621, North Greenwood Recreation Center
Renovations. The balance of $105,000 will be funded from unallocated retained earnings of the Administrative
Services Fund. A mid—year budget amendment will es�iblish capital project 315-94873, Citywide Camera System, with
the transfer of $105,000 from the Administrative Services Fund.
Type: Purchase
Current Year Budget?: No Budget Adjustment: Yes
Budget Adjustment Comments:
$80,000 will be provided by the Police Department from SLEF funds. $25,000 will be funded from the North Greenwood Recreation
Center Renovaiion project, $105,000 will be provided from retained earnings of the Administrative Services Fund.
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Appropriation Code
181-99387
3 1 5-9362 1
315-94873
$175,000 Annual Operating Cost: $14,000
$210,000 Total Cost: $210,000
2011 to 2012
Amount
$80,000
$2s,000
$105,000
Appropriation Comment
Police Department Upgrades
North Greenwood Recreation Center
Administrative Fund Retained Earnings
Cover Memo
Item # 3
Bid Required?: No Bid Number:
Pinellas
County Other
Other Bid / Contract: School Board Bid Exceptions: Government
contract #10— Bid
968-083
Review 1) Financial Services 2) Infarmation Technology 3) Financial Services 4) Off'ice of Management and
Approval: Budget 5) Legal 6) Clerk 7) Assistant City Manager 8) City Manager 9) Clerk
Cover Memo
Item # 3
PURCHASING AGENDA ITEM
School Board of'Pinellas County, Florida
School Board Meeting of: January 12, 2010
Bid No: 10-968-083
Ori inal Bid No: 06-968-501
Attachment number 1 \nPage 1
Bid Title: Closed Circuit Television System
(CCTV) Installation
Recommend approval of this agenda item under the specific category checiced below.
A�enda Item Cate�ories:
� Lowest Responsive Bid ❑ Request for Proposal ❑ Reject Bids ❑ Piggy-Back Bid per 6A-1 Al2 (6) ❑ Sale of Property
❑ Revised Award * ❑ Highest Point Score ❑ Re-Award (partial/whole) * ❑ State Contract per 6A-1.012 (5)
❑ Renewal of Contract ❑ Contract/Bid Termination * ❑ Contract Extension * Term: ❑ Co-Op Bid
❑ Professional Services per FS 287.055 ❑ Direct Negotiation per 6A-1.012 (14) � Emergency Ratification *
Contract Period: 1/12/10 thru 1/13/11
Contract Value: $ 600,000.00
❑ N/A - One Time Purchase
Cont�act Type: � Estimated ❑ Firm, Fixed � Firm, Fixed ❑ Firm, Fixed
Dollar Amount Dollar Amount Unit Prices Fees or Discounts
Renewal Options: No. of Terms ❑ Length of � Length of ❑ None
Remaining Each Term Each Term
2 � 6-months � 1- year
* Rationale/Reason
❑ Reason for Submittal to Board Under Separate Cover:
Bidders Solicited: Bids Received: 10 No Bids: 1 Late Bids: 0 Rejected Bids: 3 ❑ N/A - Bids Not Required
448
Submitte� By:
Title:
Requested Sy:
Title:
Mark C. Lindemann
Director, Purchasing Department
Daniel C. Smith
Directar, Maintenance Department
Recommended award by vendor as follows: (see attached)
For: County Wide
Buyer: Mark Kriz
Item # 3
(]0-083pr455tab.doc) 1
Attachment number 1 \nPage 2
Provide and install Closed Circuit Television (CCTV) Systems at various facilities, county wide, per
specifications.
Line items which have been discontinued since the original bid was awarded will be purchased utilizing
the discounts provided in the bid where direct replacement items exist.
Cablelink GSA Security Integrated
Network Inc. Systems of
Services, Inc. Florida, Inc.
No. Description Hourly Rates Hourly Rates Hourlv Rates
1 Hourly rate for Lead Technician $38.00 $ 34.25 $ 45.00
2 Hourly rate for Helper $28.49 $ 24.25 $ 30.00
3 Hourly rate for Engineer (to include $20.00 $ 75.55 $ 30.00
CD, as-builts, CAD, )
4 Hourly rate far Project Management $20.00 $ 40.55 $ 30.00
Description Unit Pricin� & Unit Pricing & Unit Pricing &
Parts Discount Parts Discount Parts Discount
PELCO
5 EH3515MT $ 80.00 $ 94.48 $ 80.91
6 EH2100 Housing, Low Profile $ 60.00 $ 84.58 $ 70.00
Ceiling Tile Enclosure
7 E-2l 00 Indexing Plate $ 40.00 $ 35.07 $ 3l .00
8 EH-2020, Security Rated In-Ceiling $ 70.00 $ 81.88 $ 70.00
Camera Enclosure
9 MS504-DT Manual Switcher 4 x 1 $ 150.00 $ 102.58 $ 95.00
10 PMCL417A $ 750.00 $ 782.80 $ 613.00
11 PMCS 17A Head End Monitor $ 495.00 $ 474.18 $ 450.00
12 VS5104 Sequencer $ 140.00 $ 114.28 $ 100.00
13 FT-8301AMSTR 1 Ch. Transmitter $ 190.00 $ 175.46 $ 185.00
14 FR-8302AMSTR-2 2 Ch. Receiver $ 330.00 $ 314.92 $ 320.00
15 FT-8304MSTR 4 Ch. Transmitter $ 1,450.00 $ 844.88 $ 825.00
16 FR-8304MSTR 4 Ch. Receiver $ 1,450.00 $ 844.88 $ 825.00
17 FT-8308MSTR 8 Ch. Transmitter $ 2,356.00 $ 1,992.99 $ 1,850.00
18 FR-8308MSTR 8 Ch. Receiver $ 2,356.00 $ 1,992.99 $ 1,850.00
19 RK-SOOOPS-3U Fiber Card Cage/PS $ 546.00 $ 485.88 $ 400.00
20 SD435-PG-EO Spectra IV ENV $ 2,700.00 $ 2,315.12 $ 2,300.00
Color D/N Pendant Mount
21 PA402 Pole Mount Adapter for $ 40.00 $51.65 $ 40.00
Spectra Dome
22 WCS 1-4 PTZ Power Supply for $ 100.00 $ 123.59 $ 1] 0.00
Spectra Dome
Item # 3
(]0-083pr455tab.doc)
Attachment number 1 \nPage 3
23 MPTAZ24DT PTZ Joystick $ 400.00 $ 405.80 $ 360.00
Controller
24 Percentage Discount from Pelcds 25°/o 20°/o 45%
Retail Price List for parts, supplies,
and e ui ment not listed above
VIDEOALARM
25 Dome Model RC-200 Flush or Drop $ 109.00 $ 136.01 $ 155.00
Ceiling Mount
26 Percentage Discount from 5% 0% 45%
VideoAlarm's Retail Price List for
parts, supplies and equipment not
listed
ALTRONIX
27 ALTV248300 Power Supply 8 Port $ 92.00 $116.90 $162.00
14A
28 ALTV244175UL Power Supply 4 $ 75.00 $ 77.39 $ 96.00
Port 7A
29 Percentage Discount from 8°/o 20°/o 40%
Altronix's Retail Price List for
parts, supplies and equipment not
listed
NVT
30 NV-214A-M Passive Tranceiver $ 32.00 $ 29.90 $ 40.00
31 NV-652R, Active Transceiver, $ 160.00 $ 160.78 $ 180.40
Twisted Pair, 500-2,000'
32 NV-653T, Active Transceiver, $ 160.00 $ 160.78 $ 180.40
Twisted Pair, 3,000-4,000'
33 NV-214A-M Passive Transceiver $ 32.00 $ 29.90 $ 29.00
34 Percentage Discount from NVT's 8°/o 18°/o 43%
Retail Price List for parts, supplies
and e ui ment not listed
DITEK
35 DTK-6FF $ 15.00 $ 13.93 $ 18.00
36 DTK-8FF $ 16.00 $ 15.80 $ 20.00
37 DTK-iLVLP-LV $ 20.00 $ 22.76 $ 28.00
38 DTK-3LVLP-LV $ 32.00 $ 36.72 $ 44.50
39 DTK-4LVLP-LV $ 35.00 $ 40.47 $ 44.20
40 DTK-VSPBNCA $ 32.25 $ 32.88 $ 41.00
41 DTK-RM16NM $ 280.00 $ 232.67 $ 301.25
42 Percentage Discount from DITEK's
Retail Price List for parts, supplies
and e ui ment not listed 8°/o 18% 41 %
Item # 3
(]0-083pr455tab.doc)
Attachment number 1 \nPage 4
GE SECURITY
43 SDVR-1 6-160 PRO II DVR w/CD $3,300.00 $ 2,916.36 $ 3,312.00
Burner
44 KTD 405 Remote Keyboard $ 610.00 $ 612.31 $ 631.00
45 KTD83 Signal Distributor $ 150.00 $ 144.09 $ 139.00
46 KA-geahe4d26 PTZ D/N Pendant $ 2,800.00 $ 2,240.61 $ 2,359.00
Camera
47 Gea102 Cast Alum. Dome Mount $ 40.00 $ 75.31 $ 80.64
48 KTP-24 Power Supply 100va $ 50.00 $ 93.24 $ 95.68
Outdoor
49 PKSDI77XI2C Outdoor 125x20 $ 280.00 $ 644.13 $ 55.00
Detector
50 Percentage Discount from GE 35°/o 6.5% 44%
Security's Retail Price List for
parYs, supplies and equipment not
listed
TAMRON
51 TM-] 3VG1040ASIR-SQ Auto Iris $105.00 $97.86 $8.00
DC Zoom Lens 10-40 MM
52 TM-13VG2812AS-SQ Lens 2.8-12 $65.00 $58.06 $55.00
MM F/1.4 varifocal
53 Percentage Discount from 20°/o 46°/o 41 %
Tamron's Retail Price List for
parts, supplies and equipment not
listed
EVERFOCUS
54 EFV-358 DC 3.5-8 MM DC CS 1/3 $ 40.00 $ 34.89 $ 43.04
Varifocal Auto Iris Lens
55 EFV-550 DC 5-50 MM DC CS 1/3 $ 60.00 $ 57.33 $ 75.00
Varifocal Auto Iris Lens
56 Percentage Discount from 15°/o 17% 39%
EVERFOCUS's Retail Price List
for parts, supplies and equipment
not listed
GANZ
57 ZC-NH258N 1/3" True D/N Camera $ 200.00 $ 158.42 $ 140.15
58 ZGDN5212NHA Mini-Dome $ 310.00 $ 272.4] $ 260.00
59 ZC-DN5840NHA Mini-Dome $ 400.00 $ 318.00 $ 356.50
(zoom)
60 ZGOHS Mini-Dome Housing $ 105.00 $ 78.65 $ 75.50
61 ZC-YHW701N 1/3" Wide-dynamic $ 310.00 $ 249.61 $ 290.00
camera
Item # 3
(]0-083pr455tab.doc)
Attachment number 1 \nPage 5
62 Percent Discount from GANZ's
Retail Price List for parts,
Supplies and equipment not listed. 40% 44°/o 40%
TOSHIBA
63 32AV502U Flat Panel Monitor $ 600.00 $ 406.60 $ 622.00
64 VRG-VPSW103S2 Monitor Wall $ 189.00 $ 42.80 $ 140.50
Mount (TILT)
CYREX
66 I CAVD-16/ CATS converter
AMER.COM
67 SD8N Switch
$ 600.00
$ 90.00
$ 763.98
$ 35.52
$ 670.00
$ 76.00
MISCELLANEOUS
(Quoted in Plenum Formulations)
68 RG-59 Coaxial Cable, 95% copper $ 280.00 $ 23426 $ 209.50
shield with bare copper center
conductor, 1000' roll
69 RG-6 CoaXial Cable, 95% copper $ 300.00 $ 373.50 $ 260.00
shield with bare copper center
conductor, 1000' roll
70 CATSE Patch cords $ 1.00 $ 1.00 $ 2.00
71 RG-59 l8/2 Siamese Cable $ 360.00 $ 339.95 $ 445.00
72 CAT SE 18/2 Siamese Cable $ 600.00 $ 725.64 $ 650.00
73 18/2 Cable, stranded 1000' roll $ 85.00 $ 91.87 $ 96.00
74 CD-CPF1UG882 BNC Twist-on $ 200.00 $ 129.47 $ 150.00
Connectors (lot 100)
75 70" Vertical Equipment Cabinet $ 1,900.00 $ 154.80 $ 300.00
Standard 19" racking
76 650VA, UPS (Uninterrupiible Power $ 120.00 $ 435.36 $ 125.00
Supply) Back up
77 54" Vertical Equipment Rack/Cabinet $ 1,600.00 $ 1,458.06 $ 280.00
MISCELLANEOUS
(Quoted in Non-Plenum
Formulations
78 RG-59 Coaxial Cable, 95% copper $ 180.00 $ 11613 $ ll 5.00
shield with bare copper center
conductor, 1000' roll
79 RG-6 Coaxial Cable, 95% copper $ 200.00 $ 162.75 $ 150.00
shield with bare copper center
conductor, 1000' roll
80 CATSE Patch cords $ 1.00 $ 1.00 $].00
Item # 3
(]0-083pr455tab.doc)
Attachment number 1 \nPage 6
81 RG-59 18/2 Siamese Cable $ 260.00 $ 157.19 $ 245.00
82 CAT SE 18/2 Siamese Cable $ 500.00 $ 327.26 $ 300.00
83 18/2 Cable, stranded 1000' roll $ 85.00 $ 63.39 $ 75.00
84 CD-CPF]UG882 BNC Twist-on $ 200.00 $ 129.47 $ 140.00
Connectars (lot 100)
85 70" Vertical Equipment Cabinet $ 1,900.00 $ 154.80 $ 335.00
Standard 19" racking
86 650VA, UPS (Uninterruptible Power $ 120.00 $ 435.36 $ 119.00
Supply) Back up
87 54" Vertical Equipment Rack/Cabinet $ 1,600.00 $ 1,485.06 $ 300.00
Item # 3
(]0-083pr455tab.doc)
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve the Conditional Assignment of Lease for room 8 in the Municipal Beach Marina from Bruce Littler, d/b/a Jolly Roger Coffee
and Ice Cream, to Anthony Ferrandino, d/b/a Jolly Roger Coffee and Ice Cream and authorize the appropriate officials to execute same.
(consent)
SUMMARY:
Bruce Littler has advised he is retiring and selling the Jolly Roger business to his manager, Anthony (Tony) Ferrandino.
The Jolly Roger lease was renewed on November 22, 2011 and will expire on September 30, 2014 or 2015 if the one—year
renewal option is exercised. Mr. Littler requested having the transfer effective on May 1, 2012.
The monthly rent for room 8 is $806.24 per month, plus tax. The tenant pays $24.68 per square foot for 392 square
feet. The tenant also pays six (6) percent of yearly gross sales exceeding $350,000.00. A three (3) percent rate increase is
added the beginning of each lease term October 1 st. Under the terms of the lease, the lessee is responsible for all
improvements, maintenance, insurance, taxes and utilities for the rented space.
Mr. Ferrandino will assume and agree to perform all covenants and obligations of the lease agreement for the remainder of
the lease term.
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager ED 5) City Manager 6) Clerk
Cover Memo
Item # 4
Attachment number 1 \nPage 1
CONDITIONAL ASSIGNMENT OF LEASE
In consideration of the sum of One Dollar ($1.00) and other good and valuable
considerations, the undersigned, Bruce Littler, Inc., d/b/a Jolly Roger Coffee & Ice Cream
hereby sells, transfers and assigns all of its right, title, and interest in and to that certain lease
dated the November 22, 2011 by and between the City of Clearwater, Florida, a municipal
corporation, as Lessor, and the undersigned, as Lessee, to Anthony Ferrandino, d/b/a Jolly
Roger Coffee & Ice Cream, effective as of May 01, 2012 which said lease covers Room 8,
located on Lot 10 of CITY PARK SUBDIVISION, Clearwater Beach, Clearwater, Florida.
IN WITNESS WHEREOF, Bruce Littler, d/b/a Jolly Roger Coffee & Ice Cream through
its offices have caused this
2012.
Witnesses:
instrument to be executed this day of ,
Bruce Littler, Inc.
Bruce Littler, President
This Assignment of Lease is conditional upon approval of the Clearwater City Council.
Page 1 of 3 Item # 4
Attachment number 1 \nPage 2
CONDITIONAL ASSUMPTION OF OBLIGATIONS UNDER LEASE
The undersigned, Anthony Ferrandino, d/b/a Jolly Roger Coffee & Ice Cream, in
consideration of the above and foregoing Assignment of Lease to him, and in further
consideration of the consent thereto by the City of Clearwater, Florida, hereby assumes and
agrees, beginning May 1, 2012, to perform each and every covenant and obligation as
predecessor-in-interest, Bruce Littler, Inc., d/b/a Jolly Roger Coffee & Ice Cream, under the
Lease that was effective November 22, 2011, and for the remainder of the term thereof.
IN WITNESS WHEREOF, we have hereunto set our hands and seals this day
of , 2012.
Witnesses:
Anthony Ferrandino
This Assumption of Obligations Under Lease is conditional upon approval of the Clearwater
City Council.
Page 2 of 3 Item # 4
Attachment number 1 \nPage 3
CONSENT TO ASSIGNMENT
The City of Clearwater, Florida, a municipal corporation, the Lessor in the above
described lease agreement, hereby consents to the foregoing lease assignment to Anthony
Ferrandino, d/b/a Jolly Roger Coffee & Ice Cream from Bruce Littler, Inc, d/b/a Jolly Roger
Coffee & Ice Cream and releases Bruce Littler, Inc. from any further obligation to the City of
Clearwater under the aforementioned lease agreement.
IN WITNESS WHEREOF, this consent has been signed by and through the proper
officials of said Municipal Corporation, this day of 2012.
Countersigned:
George N. Cretekos
Mayor
Approved as to form:
Camilo Soto
Assistant City Attorney
CITY OF CLEARWATER, FLORIDA
:
William B. Horne, II
City Manager
Attest:
Rosemarie Call
City Clerk
Page 3 of 3
Item # 4
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve the Tenth Arr�endment between the Chi Chi Rodriguez Youth Foundation, Ina (Foundation) and the City of Clearwater (City)
for the operation of the Chi Chi Rodriguez Golf Course and Driving Range and authorize the appropriate officials to execute same.
(consent)
SUMMARY:
Beginning in 1985 ihe City and Foundation entered into an agreement to provide education and assistance to at risk youth in the
community through the operation of a golf course and driving range located on McMullen Booth Road.
The original agreement has been amended nine times for a variety of reasons. This Tenth Amendment is currently being recommended
to continue the positive relationship between the City and the Foundation in accomplishing their mission to mentor at—risk
schoolchildren through after—school and summer progams as well as providing an affordable golfing experience for the citizens of
Clearwater and the Community.
Since the last 2 amendments, the Foundation has invested over $490,000 to renovate the driving range on the east portion of the
property and developed it into an attractive public family oriented sports complex that provides additional recreational opportunities to
the public.
Additionally, the Foundation averages over $300,000 annually from the proceeds of the golf course to offset expenses for the
Foundations cooperative school and other at risk programs.
Section 2 of the Eighth and Section 3 of the Ninth Amendments have a provision whereby the Foundation will begin paying 3% of their
gross income to the City beginning in November 13, 2010 and extending until the end of the agreement November 12, 2025. This
amount is approximately $46,000 per year or $690,000 over the life of the agreement.
Staff is recommending that provisions of Section 2 of the Eighth Amendment and Section 3 of the Ninth Amendment be deleted and
that any rent accrued since the provisions became applicable shall be waived. This will allow the Foundation to more successfully
accomplish their mission as well as provide for improved facilities for public use.
Review Approval: 1) Office of Management and Budget 2) Lega13) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 5
Attachment number 1 \nPage 1
TENTH AMENDMENT TO AGREEMENT WITH
CHI CHI RODRIGUEZ YOUTH FOUNDATION, INC.
This Tenth Amendment to Agreement with the Chi Chi Rodriguez Youth Foundation, Inc. (the
"Tenth Amendment") is made as of the _ day of , 2012, by and between the City of Clearwater,
Florida, a municipal corporation (the "City°) and the Chi Chi Rodriguez Youth Foundation, Inc., a Florida
not-for- profit corporation (the "Foundation").
WHEREAS, the City and the Foundation have heretofore entered into that certain "Agreement",
dated November 12, 1985, as amended by the "Amendment to Agreement with Chi Chi Rodriguez Youth
Foundation, Inc.", dated March 5, 1987, the "Amendment to Agreement", dated February 16, 1988, the
"Third Amendment", dated November 20, 1989, the "Fourth Amendment to Agreement with Chi Chi
Rodriguez Youth Foundation, Inc.", dated November 1, 1990, the "Fifth Amendment to Agreement with
Chi Chi Rodriguez Youth Foundation, Inc.", dated March 30, 1992, the "Sixth Amendment to Agreement
with Chi Chi Rodriguez Youth Foundation, Inc.", dated May 21, 1993, the "Seventh Amendment to
Agreement with Chi Chi Rodriguez Youth Foundation, Inc.", dated August 1, 1998, the "Eighth
Amendment to Lease Agreement", dated March 8, 2000 (the "Eighth Amendment") and the ��Ninth
Amendment to Agreement with Chi Chi Rodriguez Youth Foundation, INC.", dated August 14, 2007 (the
"Ninth Amendment") (collectively, the "Agreement"); and
WHEREAS, pursuant to the Agreement the City leased certain property to the Foundation; and
WHEREAS, the Foundation developed and operates a golf course on the leased property ("The
Chi Chi Rodriguez Golf Club") that not only furthers its mission to mentor at risk school children through
the provision of after-school and summer programs ("Chi Chi Rodriguez Academy" or the "Academy"),
but also provides the opportunity for affordable, recreational golfing to citizens of the City as well as
other members of the public; and
WHEREAS, the Foundation's actions in cooperation with the Pinellas County School District have
resulted in an on-site, high-scoring school with 11 professional educators serving at-risk children in
grades four through eight ; and
WHEREAS, since April 2009, the Foundation has transformed a run-down driving range on the
east portion of the leased property (the Chi Chi Golf and Sports Complex ") into an attractive, public,
family oriented sports complex that provides additional recreational opportunities to citizens of the City
and others through the investment of cash and in-kind donations in an amount in excess of $490,000,
which investments were not contemplated at the time that the Eighth and Ninth Amendments were
entered into; and
WHEREAS, the Foundation averages annually $300,000 per year from the proceeds of the golf
course to offset expenses for the Foundation's cooperative school and other at risk programs;
WHEREAS, the parties desire to amend the Agreement;
NOW, THREFORE, in consideration of the premises and other consideration, the receipt and
sufficiency is hereby acknowledged by the parties
Item # 5
Attachment number 1 \nPage 2
1. Recitals. The foregoing recitals are true and correct and are incorporated in and form a part of this
Agreement.
2. In consideration of the benefits to the facility, golf course, at risk children and the citizens of the
City of Clearwater in the form of the Foundation's improvements to the Chi Chi Golf and Sports
Complex, and maintenance thereof, and monetary and in-kind contributions to the Academy, the City
hereby waives the requirement for rents due under Section 2 of the Eighth Amendment and Section 3 of
the Ninth Amendment. To that end, Section 2 of the Eighth Amendment and Section 3 of the Ninth
Amendment are hereby deleted in their entirety from the Agreement, shall be of no further force and
effect, and any rent heretofore accrued since the subject provisions became effective is hereby waived.
3. All of the terms and conditions of the Agreement which are not expressly amended or deleted
herein shall continue in full force and effect.
CITY OF CLEARWATER, FLORIDA
By:
William B. Horne, II
City Manager
Approved as to form:
Laura Lipowski Mahony
Assistant City Attorney
CHI CHI ROGRIGUEZ YOUTH FOUNDATION
By:
Countersigned:
George N. Cretekos
Mayor
Attest:
Rosemarie Call
City Clerk
Item # 5
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve an Exclusive Non—Alcoholic Beverage Agreema�t with Coca—Cola Refreshments USA, Inc., in accorchnce with Request for
Proposals 28-11, to provide full service beverage �nding machines and products within city facilities, approve a Termination, Release
and Indemnity Agreement, terminating the current Exclusive Non—Alcoholic Beverage Agreement with Coca£ola Enterprises, Inc. and
authorize the appropriate officials to execute saine. (consent)
SUMMARY:
In 2001, the City entered into a beverage agreement with Coca-Cola Enterprises for a term of ten (10) years. The 2001
agreement provided for a carryover of the term should circumstances require, in order to reconcile revenues earned to
revenues paid under the agreement. The parties have now reconciled commissions due under the existing agreement, and
Coca-Cola will continue service until the City enters into the new agreement under Request for Proposal (RFP) 28-11.
On September 9, 2011, the City issued an RFP for an exclusive non-alcoholic beverage vendor for a five-year period to
begin June 1, 2012 and ending May 31, 2017. The City solicited a vendor to provide full-service vending machines at 46
locations, a price schedule for discounted products to be sold to the City and its Concessionaires for consumption or resale, and
a licensing payment provided by the vendor for exclusivity.
The City received two proposals: Pepsi Beverages Company and Coca-Cola Refreshments USA, Inc.
The applicants were reviewed by a Selection Committee comprised of the following:
Kevin Dunbar, Parks and Recreation Department Director
Felicia Leonard, Administrative Support Manager, Parks and Recreation Department
Robin Gomez, City Auditor
Kayleen Kastel, Senior Accountant, Office of Management and Budget
Brian Craig, Recreation Program Coordinator, Parks and Recreation Department
Monica Mitchell, Assistant Finance Director, Finance Department
Laura Mahony, Assistant City Attorney, Legal Department
The proposals were evaluated based on successful experience, longevity of provision of services, a price schedule for discounted
products, a proposed Licensing Payment, and proven financial stability.
Based on the evaluations, the Selection Committee recommends Coca-Cola Refreshments USA, Inc. Coca-Cola Refreshments
USA will provide service vending machines, a discounted price schedule for City and Concessionaire purchases and a Licensing
Payment of $162,500 to be paid in 5 annual payments of $32,500.
Bid Required?: Yes Bid Number: 28-11
Other Bid / Contract: Bid Exceptions: None cover Memo
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Purchasing 5) Assistant City Manager 6�t���nager 7) Clerk
�)[CLf�51V� NC]M-A�C��QLIC E�EIIERAGE
V�NDING A�RE�M�MT
This Agreem€�nt �„A�r�err��nt"} is �xtade and ente��d int� �"E�ecti�re
D�t�"} by anc� betwee� t�e City �f Clean�vater, Floroc��, ���a�icipai c�rpar�tio� Qf
the state c�f Flr�r�da, whase addr�ss is �'l2 �. Oscec�la Ave��e. Cle�rwater,
Fl�rida 33�'�� �`�City„} and Coca-C�I� R�f��shmen�� USA, �r�c. , a�}elawa��
corpc�ratian, w�ose address is 295D Gandy Br�dc�� Bivd, 5t. F'�t�rs�urg; �L
337(�2 {"Ve�d�r") (�ach i��Iivid�ally referred to �ereir� as "�arty" o� cfll�ecti��ly as
the "Parties"),
�ECITALS
WF-I�I��AS, th� City currently aperates a�d m�i�tai�s 1 U�9 acr�s af par�s
ar��f r�creation ar�as, IU�C3L, a� well as at%�r City�t�wned ��ciliqi�s such �s
libr�ries, �c�Iice and fire stations w�thin its cor�aorate baur�dari�s ["�Gifiy F�cilities"},
an�,
WHE�2�A�S, the City wishes to prc��ide quafity am�niii�s to its citizens �r� t�re
cou€�se c�f their uti�9izing City Faciliti��; ar�d
WF�EREAS, �he �ity �as issued a r�qu�st f�� �rop�s�ls {:`RFP"j to identffy �
qua9i�i€�d beverage vendc�r �a provide fuli s�rvice f�everage ve�tdir�g rr��chin�s and
p�'nd�cts v�rithin Ci�y F�ciliti�s �s it de�ms app�opri�te; and
W�iEi��P�S, lf�r�dor success��liy re�ponded to �he RFP a€�d wishes ��
provide its pr�ducts and s�rvi�es t� City Fachlities ar�d th� c€ti�e�s af Clearwater.
NU�111' TH�RE�C�I��, ic� c�nsideration �f dhe mutu�( cc�venants s�t for�h
h�r�in, ar�d �ther good and val��bie consid�ration, the receipt c�f whicf� �re
her�by ackncrwiedged, th� Parties agr�e as fc�ilaw�:
� 1.t} DEFINITIt]NS
�
� 1.1 Bewerage�sj: �everag� �r Beverages shal� mean a!I n€�n�a6c�h�lic
�' beverages Qf any kirod ��cludir�g cancentrated ener�y drinks in srnali s�rvings �n�
the �ar�:-rr�ix a�rdlt�r post-mix syrups us�d to prepare fa�ntain Bevera��s.
B�verage ar Be�erag�s �It� �o� i�tclude r�`iilk, f�es� brewed co��e, fr�sh br�w�d
tea, freshly squ�:�zed �u�c� and w�t�r drawn �rc�m the public water supply.
1.Z City €ven�s� �City Events ir�ckude events: a} hosted by th� Ci�y of
�C1e�rw��er, b} prc�t�uced by �he City �f C��arwater, an� c} Sp��i�l �vent� �n
which the City retains the r�g#�t to prr�vad� nan-alco�a��ic Be�verages, further
c����in�d as f�llav�rs:
C`�as�iti�u� - �._�<s��iiclei�ti•aI
a. Hosted ever�t5 incfuc�e, but are not Iimited tt�, everot5 t�at tak� piace �t City
�aciPities, includin� re�te�ti��r �enfer re�tals, cQr��eren�e�, m��ti�gs and
employ�e events.
b. Produc�d e�vents are specia9 ev�nts �hat are produced '�y th� City crf
Gl�ar-w�ter Parks anc� Recreatinn ��partment. In FY Zfl1(�-2�11, �hese
ev�nts included Cl�arwat�r Sea-B�u�s F�st�vaf, Fun 'r� Su� F�stiv�l
�Smoath Ja��, QFes# and �auntry), Hispanic Herit�ge ���t�v�al �nd
C�i�arwater �elebr,a�es Am�ric�. These ar� st�bje�t tc� chang� annu��ly.
Annually, th� Cg�y wi�l suk�rnit i�e fist o� �vent� to Vencfor upan City CQUr��il
apprc�v�4. T�a� Cit� r�s��'ves th� righ� t� madi�y khe �ist �t ar�y tirs��
thraughout th� Agreem�r�� Term.
c. 5�ecia� �ue�ts in which the ��ty retains the r�c�h� ta �rovid� r�or�-a�coholic
Be�ver�ges. As p�r the Ci�y cor��r�etu�l �elat�Qnshi�s, the City has retain�ed
rig�ts t� �rovi�e non-alc�hc�lic Bev�rages at select �v�nts. �n FY20� 0-
2�l'� 1, t�ae �v�nts w�re 1�5� Se�i�s, Christmas U�der th� Qaks and M�les
fr�r �ic�pe. Thes� are subject to change �,nnua�ly. Anrr�ally, the C�ty wili
s�iamit tf�e lis� of events upon �ity Ca�ncil approval. The ��ty res�rves
the right t4 modFfy the li�# at any ti�ne thro�ghout t�� Agreerner�� T�rm.
`�,3 City �a��iit���: �Ci�y Fa�i�iti�s includ�s prc��e�ty owned an�l oper��ed by
ihe City ofi Clearw��er. �r�r purposes c�f t�is Rgreement, Ci�y F�cilities da�s nc��
inciud� pr��ert�es ownec# by the Ci�y af C�ea�rnrate�-, but o��rat�d by third par�ies.
1.4 Conc+�ssi�n�ires: Concessic�n�ires ar� organ�z�tiflr�� t�tat hav�
permissi�n to selV }�evera�es �tilizing Ci�y Facilit��s andlar City �c�nc�ssion
building�. Tf�e curre�af 201'� Co�ac�ssior�aires �re glazin' R��renz; Clearw�ter
Ar�ua�ic T��m, Clear�va��r B+�llets, Clearwat�r �ittl� �ea�ue„ Ciearwat�r �ady
Bc�mbers; Cl���uater Youth LacrQSSe, �t��r�tryside Jr Cougars, C�untrysic�� Little
Lea�ue, C�earwate� Jr Torn�dos, �re�n�nropd P��sif�ers: Clearwater �asket�all
� C�u�b �r�d Cle�rw�ter C#��rg�:rs. P�-esent(y, Gancessi�an�ires sefl bev�er�ges at
� Eddi� C. Maore Sc�ftbal! Com��ex, Jt�e �iM�c�gia S�c�rts Complex ��d Sid �ickion
� F�eids. The �ity expressly reserves tfi�e right is� a�id c�r c�e�e�e Cc�nc�ssi�naires.
rn
'[.� [?irect �'u�chas� �'roduct: Qisco�anted ,�re�duct �ravid�d �y the Ver�da� �o
i�� City a�d its Cc�ncessior�a�res far c€�nsumpt�crn or res�ie.
i.6 �'��mitt�d �ev�rage Products: �'ermittec� ge�rerage Pr��f��fis �r�
beve��ges that hav� a�p���ra� by th� City a� Cl�arwa�er, �s �n�y �e amer�ded
f�-c�m tim� to time u�or� mutuatl written agr�emer�t c�f the P�rkies a�c� that are
purchased di���tly fr�m B�ttler a� sofd thra��h ver�dir�g m�chEn�s �wned and
s�nckec� exclusiv�ly by Battler.
�
C'l��s�ifi�ti - C�cra�fi�f�z�ti��i
'I.�' Pr����g Schet#�I�: The Prici�g Schedu€e, �xhibit A, cor�tain� � list af
prc�poseci P�rr�i�ted �ever�ge Prc�ducis wi�h c�arrespont��ng prices that wi9i apply
t�o dir��t �urch��ses made by th� City of Glearwat�r ��d its Cc�c�cessianaires.
'I,8 Lic�nsing Pay�rt�r�t: The �.ic�nsing Payment is the �r�r��ual paymer�t
rendered ta t�e City of Clearww�t�� by t�� Venc�or un re�urr� �ar th� righ#s
��ticuC��ed i�r� the 5cc�pe of Cantr�ct (�.a}. Th� first �ayment will �e made ak the
Ef�ective Date �f t�� A�re�ment �nd wifl be due arrnually �� the anniversary� c�f
the Eff�ctive Date.
'1.9 �gre�rr�er�� Y�a�: Shal! mean e�c� tw�fve-month period d�ring the �erm
f�egir�r�ing v�rith t�� �irst day c�f the Terrn.
�.�D SCOPE C}F COMTRACi
2,°i Senrices: Ve�dor sha�l provide full-service vending rr�ac�►ine serv�ces for
the safe c�f Permitted �ever�ge F�roducts at desi�n�ted City Fa�ilit�e�. V�ndor's
serv�ces shafl incl�d�; �ut not be lir�-di�ed to, fur�tishi�g prc�c��ct �as requi�ee#),
stockirtg ve�dirrc� machi�e equ�pment, c4�lecting all revent�e, serw+icing ���i
r��intatning equip�ner�t.
2.� �x�l�sive Right�: V�ndar s�al] haVe th� exc�usi�re right to m�ke
Permitted �ever�ge P'roc��cts �v�ilabl� f�r sal� arrd c�istri�ution at design�t�d
locatio�s at Gi#y �ac�lrties #hrQ�gh fuil-service �+�nding �ocatinns [�xh�bit �), and
�i�y a�rees t�+at Vendor's products wiil be the exclusrve �'ermit�ed B�v�r�c��
F�r�ducts s�ld, dispensec�, s���ved c�r samp6ed at �il City Ev�ents ar�dlor City
Facilities w�e� �uch pr�ducts are �ein� soid �r �r�nsurned �y the Cuty �f
Cie�rwaf�r ahd its C�rac�ssion�ir�s. C�ty-owned pr���rti�s tha� are aperated by
t�ird parties anc� a�� ther�fore �r�� ir�c�uded i� t�e c�e�irautic�n r�f City Facilr�ies fQr
purpc�ses �f this Agr�e�ent sh�l� nc�t be su4�ject tr� Vendc�r's �xcl�siv� R�ghts.
� �.3 Except`�� tt� Ex�ft�sivityr: This �rc�visi�� dt�es �ot apply to Perrnitted
� �3�verac�e Praducts, or a�y other {��ac�uc�s, tha� �re purc#�a�ed by em�l4yees af
� ar�d v�sitors tr� Gity Faciliti�s fi�r persor�al cansumpti�n.
rn
2.4 �]i�-ect I�urc��se R�quiremer�t�: C�ty �gr�€�s that vvherr �ity or its
Concessic�r�aires serv�, �istri��ate �r seil Permitt��1 Bevera�e Pr�ducts at �it�
€vents �r�dlor Gity Facilities, Gity o� cts Concessionaires sh�#I p�r�h�se
Perrnitted Bever�ge Prod�ct� direc�ly from Vendt�r fia� a�c��rs i� exces� �f $� D.
Vendar uncl�rsta��s th�t �i�is abligat�an daes nat �pply ta person� or
arganizatbons �ver w�i�h t�n� City has; far wha�ever reasons, no cc�r�trml.
�.5 Access ta C�ty Nlar�C� and Lvgos; V"endar �rr�ay �se the offecral CitY
logo� ��d tradem��ks ��a a roy�lty �ree bases, �xclus�ve for �ev�cag�s, ir�
conn�ctiar� with ti�e pr�motion o� V�ndor's E��ver��e�. V�ndc�r sh�ll obt�in �he
����ltitil�ll'l� - � t111�lt�ii7ti�1�
�ity's wr's€ten apprQVal in ac�ardance wit� the Ci#y vf �learwater Cc�de �f
C}rdinanc�s, Ci�r po�i�i�s, or �ther applicable rul�s ar�d guid��ines.
3.0 TERM
Th�e t�rm of this agre�m�nt shaal be fc�r fw�e (�} years, �ocnmec�c�ng on Jun� 1,
2012 �the "I��e�tive ❑ate"} ar�d conti��i�� through �ay 31, 2�17, unless earlie�
termrn�ted as h�reir� p�ov�ded. As u��d �erein, th� term ,Ag�eement �'ea� shall
rrae�n ea�h twerv� �12j mon�h �er��d d€�r�ng th� ��;rm, cvmmencing on t�e
Ef�ective Ua�e.
4.0 P�I�CI�VG
Th� F'ricing Schedule, Exhibit A, c��n�ai�s a�ist e�f ��rrraitted Ve�r�inr B�verag�
producfs that wi�l be �rovided for d��ee� �u�chase by the G9ty ar�dlor its
Concess��naires f�r use nr r�saf�. If �ny n�w Vend�� B�ve��ges are 4ntraduced,
ths Vendor must suhrnit ad�itic�nal Ve�d�r B�v�r�g�s pri��ng ta t�e �ity. l`h�
+City r�ay ir�clude �h�se Ven�ar B��rerages ta �he ap�rQVe� list �t ii� discr�t�ca�.
l��l rates �re firm fo�- the first A�re�ment Year. �a� the s�ca�ad, thirc�, fourth and
fi�#h A�r��ment Yea�rs, t�e rates r�ay be increased or d�cre�sec# a�cv�ding to t��
arrnual e�rang� in �he 1���1 Consurn�r Pric� Ir�de�x �CPf), at the anr�ua�
�n�iversary of th� co��rac� date. An}� increas� m�st be reques�ed by t�e V�ndor
an� ��pro�re�! by th� C�ty.
Should the CPI be �sed, the fv�lvwi�+g wc��ld a�p�Y:
�GPI inc�ease sha@! t�e calculat�d fay €asir�g the �ercent�c�e change between ihe
pr�vi�us year and ihe �ur���t year's Cl�l, pu�1�s��c� by th� U.S. D�part��nt af
�ab�r's B�r��u o�€ Labor S�atistics� The specific inciex io �� rev�ew�d is the GPI
f�r Tarnpa-Clearwaier-St. �'etersbu�g fvr Ju�y of each y�ear �sing t#�e'`S�eciaJ
� Aggr�gate I��ex categc�ry of "`�,I� items �ess Shelt�er" und�r the "A�I Urb�n
� Cans�r�ers" caiumr�.
�
�' Vendar s#�a�l prt�vi�te the be�rerag�s identified +on t�� Perr�ifle�i Bev��age
Prc�du�ts Iist tfl City or i�s Cr�r�cessior��i�es a� the pri�e� s�t fr�r�h on �h� "`Pri��
Sche�uie,,, w�ie� is attach�d to this agreement a� Exhib€t A.
S.a EKISTlNG AC�REEMEM7S
�y ex�c�tio� vf this Agr�em�n�, Vendor expressiy agrees that a�y cantra�ts r�r
ot'��r arrangementsF whett�+�r writtert vr �r�rbal, �h�# cur�-�r���y exis� ar that Vendar
b�iieves may h�we �revia�sly existe�i between Vencl�r and C��y or any e�f its
Cc�r�cessior�ai��s, depar�ments o� pers�nr��l �eg�r�ing bev+�ra�� s,ales,
�dve�t�sing, gift� o� dvr�ations, past, �rresent, �r future fir��n�c�al cor��rib�t�ir�ns and
suppc��t in the Ci�y, artd all abl�gati€�ns a� the C�ty a��i Ven�ar arissng fram such
�€
C9assified � Con�dential
relatior�sh�ps, if ar�y, are ��tc�matical9y termin�ie� as of t�� �ffective Date of t�ds
��re�men�. �leith�r C�ty nor l/endar shall have any fu�he�` obligati�ns ��de�
s�ach �reexisting �eantracts Qr arrang�r�er�ts.
S.0 LA�ELING
fi,IC i�gredi�nts mus� be decl�r�d an the product lab�l, as re���ired by th� �c�s��
ar�d �Qr�g Admsr�istr�ti4n. A�I pr4�ucts provided ar� req�ired ta carry j�gible,
op�n coc3e dati�g or� �ach� ca�, �ott�e �r c�se, and m�st ine�icate �ack c�de c�r
expiratiot� d�t�. If any cc�de �� encryp�€�d, Ver�dar rr�ust provi�e t�� k�y frc�rn the
mar�uf�cturer to d��ocie t�� in�ormat�Qrr.
i.Q �IJBLIC R�CVRC311[NFf�RMATIC,�hI l��QIJ�R�l�7ENTS
Ur�iess €�therwise requir�d by law, all agreerr��rrt �erms, cc�r�ditior�s, a�fers, �nd
d�sclr�sur�s, as we91 as ir�fit�rr�ation or discic�sur�s �r�sing o�at �f t��s agr�ement,
shal� b� deemed �ub�i� inf�rm�tiorr as provid�d for in Flc�ri�a St�tu��s Ch�pter
119. As �uch �hey may b� ��bje�t to r�l��se as p�abl�c re�a�ds, Cit� shall r�ot in
any w�y be lia�le ia V�ndor fc�r the disclosure a� a,ny such recards, a�d City
assum�s �o obl�g��ion �r respc�r�sibility fc�r asserting leg�l ar�ur��nts �an Vendor's
be�alf,
�.� �ERVIC� AND i]�LIVERY REQUIF��M��T5
$.1 'J�nding Machin� Sal�s: Th� ser�r�cing �f v�ndin� m�cf�irtes fnr
�'estockir�g, maintenance and repair mus� occur during hc�urs that the Cigy
F�cili�ies are apen and avail�ble for pu�Gc use �n�ess c�th�rwise �uth�rized by
the City c�f Cie�rwate�.
�.2 DireGt P�rcF��se ��I�s� AVI p�-caducts desigrr�t�d for direct purchase sh�all
be de�iv�red as re�ues�ecl by� t9�� Ci�y andlar its Cc�nc�s.sior�aires�. lnvc�ices
� shoult� �ccor�-op�ny t�e deli�+�ry. !n the e�ent the Vendc�r is unakale �❑ s���iy the
� re�tae�t�d p�oduct ta the City an�lor its Cc�n�essianair�s, tl�e �Cit�r r�serves �i�e
� right t� r�a'�e a p�rmitted heverar�e p�rchase frar� ar�rather V�ndc�r. Th� City
rn
�ndl�ar ��s Co��ess��naires wiil ord�r pr�duc� fra� Vendar at i��st 7� �ta��s priQr
to request�d c�eliv�ry.
8.3 �egulatory S�ar�c�ards: City reserv�s the ri�ht tta re�ect any� prod�tcts,
�up�li�s and equy�ment thaf are ur�s��e far their inte�ded use nr faif ta m�et
es��blisi�ed F�A �r�d USHA heaith and saf�ty requirerr��ents a�c� sta�rda�ds.
�.� ErnpFvyee C�r#ifi�at�on: V�nc��r s�afl certify i� wri�un� that al9 Qf i�s
em�loyees �nc� a�l s�beo�tractc�r's �mpioy��s, presen� �r ne�nr hir�s, h�u� nat
b��� c�nvict�d af � fel��y or are �waitir�g adj�r�ication af sam�. �his c��ificati€��
shalT be prr�vid�d �y 1lendr�r to Ci�y pr�ar to �ny o'f Ver�d4r's er�ploye�s, ar
;
� itititilfll'�:I - {_�t111�ICI�lllli]I
Ve�dor's s�bcr�ntr�ctar's empiaye�s, carnir�g in cont�ct wit�r a�y C�ty p�rs�nnel
c�r custnmers.
$.5 Em�rg�n�yr D�livery: In t�e event of ��ro{�i�a�l st�rrn sy�t�m �t�r �ih�r
ers�erger�cy as deemed by the City Ern�erge�cy aperations),'v'en�or rrt�ast pravide
���r (4� pa�lets of b�ttVed wate� praduct to a d�sigr�ated st��ag� faciiity, provided
that it is safe ta deli�er �c� �he design�t�d stora�e f�ci�ity, as re��ested kay the C�ty
w�th � rnic�imum fl� fQr�y��ig�t (4$} h�urs notice,
J.0 IN11C31C�S AND �AY��VfENT� FD� C31��GT PI�RCHAS� PR�Dli�T°�
Dehivery slops or invaices f�r direct del6�ery prc�du�# sales rn�st be furnished aa�
t�e s��ne day o� d�livery. Payrn�r�ts to '�er�d�r will b� m�d€: Net t�ir�y ���7} c�ays
�par� rec�:ipt of ll�ndor'� ir�voice fe�r t�e �revGc�us rnanth's billing period. Credit
rnemo� shafl be issu�d i�r � reason�b9e time �ut n�t tr� ex�eed ti�irty (3�} days
from t�e d�t� �f r�t�rn praducts.
1�I,D RESP4NSl�IL°CY FflR F'R+D�3lJGT�. IVIATERIAL. AND �Ql1t'P1911EfVT
1Jenclor shali be res�ansib�e f�r ali prgd�c�s, rr�at�riais �nd equi�m�nt i�cludi€�g
the Ic�ss. destructiQn o�, c��- �am�ge to �h� products, m�teria�s and �quipment until
they ar� deliver�d and �cc��ted by Cit�r �t #he d�s�gnated delirr�ry p�i�t,
regardl�ss af the �aint of �nsp�ction. Afker �ielivery tc� and accept�n�� by th� G�ty
�f the ec�uipment a�- k�ev�ra�e products speci�i�d i� �h�s �gree��-rent, Cify s�al! b�
respc��tsible, �o the limits �af �"lo��d� St�t�ie 7�8.28. ��r the �oss o�- tf�sttuction of
r�r c#amage tr� t�e equ��rr��nt or s�a�aplies Qr�ly Ef such Iflss, c�estructiort, �r damag�
results from the �egligenc� �r wil'Ifu� rniscc�nduct of �fffcer�, �gents, or emplayees
t�f C ity.
1'�.Q EQUIPf�lENT
� Tf�� Vend€�r shal9 be sal�ly respat�sible fc�r the piac�m�:nt ar�d o�erat�or� o� full-
� s�rv�ice vendin� rr��chines at 9�a�cat�c�ns desig�ated by the City at ��ty ��cilities.
� Loca��c�ns for E��ipmerr� rn�y &�� �ieleted 4r �dde�l to by th� V�ndor u�on
�' appr�v�l c�f the �ity, or �y mutt�al a�r�er���t af the Partie�.
All Equipment vurill b� access4��e tQ the �eneral pu�lic d�ring Facility �peratir�g
haurs, �nly ta the ext�n� tf�at e�ch c�rresptir�di�g locatio� is �aper� tc� the pub�ic as
�eter�nir��d �iy the Gity in it� sc�le e�iscreti��. �f it become� necessa�y tca mc�ve
any of the Equiprr�er�t fa� a�y r�asat� (far e.g. Ir�w tra�fic ar�a, minim�l s�les,
etc,�, C�ty and Ve�dor wiil ac�r�e tfl �n alterr�ative ic��atian, ��d Venc�c�r sh�ll ��e�
mc�ve su�� �q��pment tc� the mut�al4y agreed �iternate �o��tit��. The Equipmen�
will' at all tirr�es remain t�te prap�rty of Ven�or.
�pe�i#ica�i�rts fa�r �eve�rage Iler�ding IUfacF�inelEq�i�rr�e�t
��
i.'la�5i�i�ai - ��c�dili�l�ntial
'i 1.°� Energy �fficie�cy: A�I machir��s provided b� Vendar under this
agreeme�t sha�l cans��r�e ene�c�y �nd r��uce ener�y rei�ted costs throu��
�r�e�gy ��ficiency. To sati�fy tE�is requir�m�r�t, Vendor ei��ter c�n insta@i machir�es
with an ���:rc�y StarQ la�el (�r equivalent} or car� utilize enerr�y-�aving ��vic�s
st��h �s the lfe�c��ng Mis�r� ar equivalent. Ver�dar shall incur �II costs
ass�ci�ted with en��gy savanr� machines or d�vic�s.
'19.Z Vending �quipmen�: At its s�le exper�se; llen�for �hail pr�vi�e, inst�ll
�nd maintair� ��aff�cient ver��ir�g �quipm�nt �nd su�pf�ies necess�ry t� facilit���
the cor��in��d s�fe of Perm�tted ��vera�e Pro�iucts. f�o m�c�i�e sha91 be
install�d that dc�es n�� cneet th� �nergy e�#ici�:ncy r�q�irements set fiorth abc�v�.
Autam��ical�y operate�i dispensir�g m�ch�nes shalf �� �deq�atefy m�t�r�d with
non-reset me�ers �nd sf��l� ca��rate on AC-11(� voi�s. ihe rnachine� s�ral! h�
daub�e i�rsulatec! or gra�nded. ACI Equ�pment s�all be �quFpped, �t a mi��mum,
with dolVar va�id��c�rs and c�in-c�perat�e� mech�r�isms with cha�ge re�urn, siug
rej��ctic��r and cain-r�t�rn featur�s.
11.� Vending Equ�pment Mair�tenar�c�: 1N�ile �he �quipmer�� is in th� C�ty's
pvss�ssiar�, tf�e City sha�ll '�e responsib�e f�r �eep4n� aIV E�uipmen# ir� a clean
and sanitary ��anditian. Mach�nes th�t ar� damaged or unsig��ly shal� be
r�eportec� to Ven�or. 11'��dt�r w61[ i�sp�ct �q�ipm�nt an� if n�cessary, Vendt�r w��ll
rerr�ove the Eq�ipment and determin� whether or not ta r�pl�ce it.
� 1.4 �s��ripment S�a�ki�g. The stc�ckir�g of Verrdc�r's Beverages sh�l1� b� �f�e
s�l� resp�nsibi�ity of the 1�'e�rdor, AI! dated ��-oduct rr�ust be f�esh, w�th u�-�xp�r�d
d�t�s of �ale at all tir�nes. Vendar shalb remt�ve all expired prcaduct not later t�€an
the prira�ed expiration d�te if r�c�t sold. Vendor shall k�� respt�nsible fo�- s�ockir�g
ara� resta�ki�g prc�duct c�n � regufar basis or wftf�rin sev�nty-twca (72} hours af
City's requ�st.
� 11.5 ,A,merican� with �is�bilifiies Act: Alf vencf�ng mac'�ines sh�ll meet the
� rec�uirenaen�s o� the Americ�ns wit�t Disa�ailities A�t, as r�ay �� �mended fr�m
� �ime tc� time, �n th�t �II �c�ntrol� mus� be located taetweer� t�va (�} and f��r �4} feet
fr�rn �ro�ar�d lev�l.
�'�.fi Refur�ds: Vend�r sh�fl �e res�aor�si�{� for �!I reiun�s. Vendrr shall se�
�side a minimur� �f fiv� dollars �$5) per lo�at�t�n for passibl� refunds. This f�snd
sh�ll be check�e� period�ca9ly tca e�sure the minimt�m i�vel. Uendor shall ��avide
e�ch laca�io� wit� a f�rm ta accc�u�t f�r �r�y refurads. �t a rr�inimum, this fc�rm
shal� contairr fi��ds to enter if�� r1a�e, refunded am�+unt, name of pers�n rec�ivic�g
refund, reason f�r r�f�ne�, and the seria! number of fihe mac�in� inv��v�d.
11.i ���ipr�en# Lr�an: Ven��r shall loan e�uEpm�nt, i� avai�aiale> to th� G�ty
af Clearwater for ��e at City Even�s. This e�uipment ir�clud�s items such �s
i
L'ltGSSiI���� — C'c�t�licie:i�ti��l
rner�h�nt��sing w�gc�r�s, star�d-alan� �ef��gerated coai��s> etc. a�ll requests rnust
be ira writirrg �orty-five {4�} d�ys pric�r t� any City Ev��t.
92.� �QIJIPMENT lU�AINTE�tAI�CE ,AN�7 REPAi�t I�ES'�'D�lSE TIME
'12.'� C7rdinary Maintena�ce: �uring th� #�rm of th�is Agr��rn�r�t, Ver�c�c�r shail
b� respc�nsak�le fiar the arciinary m��nter��nce and re�aair of �rer��ing �quipm�r�t
�nd ca�her ile�dor-awne� �quip�ent t�a� �t prpvi��s far use a� Gity ��ciiiti�:s.
12.2 F��p�ir F���pvnse Time: V�r�c#ar shall res�a�nd within �wenty-four (24}
f�ours [excluding weeker�d� and �olidays} to �II cc��munic�tic�ns #rom G�ty �r �ne
c�f City's ir�divid�al si�es regarding d�fective or in�pex�ble machines. Any
def�c�i�re �r i�c�pera�l� mac�ine wilf b� fixed or r��la�ed v�r�thin five [5} working
day�.
°�2,3 �usfiradiai ��h�du�e: Gity s�alE pr�vid� all IabDr ar�d supplies and
nr���nt�in an appr�pr�ate c�as#�dial �cf�ed�l� ��r �ac�a ver�ding �rea to �r�s�re t�at
ail e�ui�me�t is ��pt in reasc�nably c�ean and sanita�ry� can�f�tians; �h�t �the
�renc�in� �rea is r�asc�na�ly free of debris and spills; and that afl d�bris ��s
rem4v�d frQ� ��� building duri�ng �c�rrnal �usin�ss hours.
i 3.0 ELE�TRIGITY
13.1 El�ctric�� Power; City shalf fu�ni�h, a� na ca�t tc� Vendor, the �Iectr�c��
�o'we� n�c�ssary for th� c�peratir�n of th� v�nding r�r�chines. 11et�dr�r sh�ll
provid� i�forrn�tion detailin� th� arnpe�-age of th� machines an� e��ctrical
�rnsumptian. City w�ll revie�v its pow�� consurr�ptian during t�� Term of this
Rgr�err�er�t, a�c! m�chines u�ilizing an ��re�sar�a�@e c��- exc�ssive amflunt of
power w�lf �e repl�ced by Vendc�r wit�,in t�n (1C]) #a�siness ci�ys af Venclor's
receipt af City'� noti�icatian.
� '13.2 �f�c#ricai �utlets: Ci�y wi�l nc�t #�e req�irecf t� i�sta�l or r�ioca�e a�y
� elee�rica{ �ut�ets or circuits �r� orde�' to pr�vide �:le�tcica� ��wer t� v�r�dinc�
� rr�ac�ines �t desired l��a#ia�s. U�r�dar s�all be�r at�l costs assaciat�� with any
such re���ati�r�, unl�s� s�c� �e�t�catian �s r�q�este� sc�fely by �Aty, in whic� c�se
City s���l be�r ��e cost af �-e�acation. �ach insta�[ed ven�ling r��chin� sh�11 �re
ca��e�ted �r� its �w� �{ecirical circ�it. Ar�y n�w electrica� circ�fits req�ir�d sh�ll
b� �r��+i�ed �y Vend�r at na �ost t� City. V�nc�or rnust obtair� Gity'� priDr wratten
apprflv�i for th� u�� af ver�din� machine ei�:ctr�cal cords th�� are langer t��rr five
(5} feet.
��4.(i �#��3M[]TiC3N Ah�C3 AC�VERTISiNG �IGHTS
City hereby c�rants ta Vendor the fo#lawinc� pr�motior� and adver�isi�g r�ghts:
� ��15S3If�L� - �_�i711I1���lliliil
14.'I Ver�dir�g �Ilachine Paneis; Vendor may affQx s�ch {ogoslac�vertisir��
amagery tc� its vendir�g ma�hin� p�nels as may �ie pr�-�pprc�vec� �y the Gity i� its
�r�le dis�reti�n.
14,2 Signage: U`�ith the ex{�res� wrifter� �pprov�� af t�� City, U�ndar may utilize
s�gn�ge related �ire�tiy to the provisia� of t�e prvducts and services pr�vided fc�r
hereunder, 1Jendar represe�ts anc� warrants ihat it w�Pl �s� it� �est e�farts tQ use
sign�ge �hat is enviror��ne�taldy sensiti�e, t�stefully r�esign�d, ar�d that which
pro�ates an e�hanced qua3ity of life, T�2 `�Jer�d�r may pravid� �a�ne�s tc� �e
dispiayed by th� Gity at City �v��tts. Specificat�ons wgfl b� prr�v�ded tc� the uend�r
'�y the City. AI� s�g�age cor��empl�t�d �y t�+is sectia� shal� be req�ir�d �o com}a�Y
with City {�oiicy, City Cfldes �nd o�h��` i�w, as ��plicabl�.
'1�r3 fltl�er p�°t�m�t�vn �nd Ad�er�isir�� Right�: T�e City af �I�arwater may
�ppro�+e ac�c�it€tanal promotion a�d a�ve�t�sing as req�rested, ir��fudir�g Ic�go
inctl�sion in mar�eting m�terials �t City �v€�nt�.
14.� Cvmpii�r�c�. Ver�dor's �ailure to c�m�l�+ w€th 5ection 15 of th�s agr�em�r�t
s�all b� d�emed a m�ter�al k�r�ach af �he agreem�nt that may su�ject the
�gr�erne�t to i�rtme�i�te ter€r��nat�or� at City's sr�le discretian.
15.0 �.I�ENSIMG PAYME�T $� PRI]L"3U�T SALES Ct]�FiNMISSI��
Ir� cr��sideration af th� rights a�d �riv�l�ge� gr��ted to the Vendflr hereunder,
includir�g th�� right to ��cess, ir�stal! ��d main�a�i� vending mac�ines w�th�ra City
��cili��es, the Vendar shail p�y a Lic�r�s� ��e ta the City ar� �n �r�nua! basis
("�ac�:nsing payrnent" �r "'�icensing �e�"}. There shall be nr� �r�um�rat�d
comr�issia� t� t#�e City on Venc�inc� r�n�chine s�ies �s part caf t€�e P�gr��meni.
�Jen��r w�IV �rperate �r�d re�ai� ale pro�eeds.
Lice����g F��yrnen�. The Li�ensing Payrnent shail �� paid in ar�nua� ins�allmerats
� ir� th� ar�nunt �if Thi�ty-Two Thc�us�nd �ive Ht�t�dr�d Dallars ($32,5�3Ci) eac�
� A�r��rner�t Y��r. �h� fi�st pay�`nent will be paid wi�hi� �orty�five �45} �ays after
� this Agreement ha�� been sit�neci by �o�� Par�ies ��d fo� su�seq��nt Agr�:�m�t�t
� Y�ars Licensir�g P�yme�t wilU �e du�: ann�afly �t t�� an�tual anni�rers�ry of th�
Effect�v� aate.
Vendar sh��l make payments to:
City of �learw���r, Parks and I�e�re�ti�r� ��pa�tm�nt
P.U. �Qx 4748
Cle�rwater, �� 33i58-474�
Atter�tion: A�#min�st�ative Suppart M�nag�r
°�6.i1 �FINAh1CIAL F�EPt3RT�
t�
�.'lt�s�ifi�:�l - C �,�7fic����ti��l
'[�.'0 F'ull-Serrrice Ve�ad�ng F�r�ar�cial Reports: Vendor sh�ll prfl��de the City
wit� �n a�nual audi�ed sale� re�ort deta�l�ng the tc�tal sal�s p€�r r�c�nt� �enera�ed
f�orru al! v��dirrc� muachi��s at eacl� I�catic�r�. �his repc�rt is du� t�irty [30} c4ays
af�er each ar�nua� annaver�ary c�� t�e Effec�iv� [7ate. �equir�d r�:pc��ks shail be
i� a�cordan�e vvith general[�y �ccepied �ccc��rn#i�g pr�ncipCes and b� �ttested to
�y a Cert��ied Pub9ic Accnunta��.
'��.2 C�irect ��r°�hase Repor�: V�r�dor alsc� sh���l prouide the City with an
�nnual auditc�d D�rect Purchase �.�pc�rf �or adl di�ec# �ur���ses. This report sha�l
�eta�l s�les �ctiv�ty p�r f�crlity and ��r cancessionai��e and �� ag�regate tofial.
5ales �ct�vity s��ll be further f�raiter� �io�+vr� by ea�h product itern. This repc+rt is
c��ue thi�ty �3Q) c�ays after each �nn��l ar�niv�er��ry t�� �h� �ffe��iv� D�t�.
Reguiced r�par�s sha�l be i� accord�nce with gener�liy ac��ptec� accou�ting
pri�ciples and be att�sted to by a���tified Pu�Ric Ac���nt��t. lf t�e Gity daes
r�ot receive said reports wifhin tf�e specified �im� frame, t��: City shall notify the
V�ndor in wr�tir��. ff accepta�{e reparts a�e nat rec�iu�d by ��e Ci�y withir� 3�
days Qf the v�+ritt�n ��iificat�an, f�ilure t❑ �ravide said re�a�ts sh�ll be consod�red
a r�ateri�l �reach a� t�i� Agr��m�nt, res�iting irr ter�rtination rights by �h� n�nW
#�rsa�hir�g F�a�y as provided far her��n.
17.0 FINANCIAL REG[JR�S
Ver�dor shall create ar�d r�asntain c4mplete and �ccu�at� fi�t�ncaal and
accauntin� records �� v�ndir�g t�a�s�acti�ns fc�r ea�h �nac4�ine in �ccnrdance with
acc�pted ind�stt`y s�and�r�ds, and wili #�eep such financia� rec4r�s far a per�ad of
� years aft�r the clos� c�f eac� year's operatia�n, unless the requirer�er�ts of t��s
I�greern�nt ar a� audit h�ve na� be�:n re�c�lved, in whiCh cas� said records shall
1�� mair�taine�# �sntil resol�tic�n. ��c�rds mu�t be r�ade av�ilabl� in accardance
wi�h app�icable law, i�cludi�g Ch�p��� � 19, Fl�rida S�atutes.
18.� �6►AXES
�
m
� E�ch F'�rky is r�spr��sibl� t� remit feder�l, stat� a�' �oc�l �axes, �s it {�ertairas �a
� mts r�spective �usiness and property. City s�all nc�t assess comrnor� area
rn
mair��enanc� fees, reaf prt�p�rty taxes c�r other cha�c��s bas�d an Ve�dor's
occupa�ion Qf t�� space aliocated ta ven�ing machir��s.
,� , *
City sha�l have th� r��h�, in its a�sal�at� c�fscr�tior�, tQ requ6re the remaval of
1�'er�dor's per�annel �t any level �ssi�n�cf tc� the p��forr�arrce c�f �he services
provided ur�d�r this agr��r�et��. C�i#y s�al� prr�v�de vwri#t�n notice to Vendor c�f i�s
request far remav�B c�f Vendar's p�rsonn�l; w#�ich notice will became� ef�ective
��c�n r�cei�t. Such ,�ersonnef shall �e prQrr�pt�'y remraved firom p��form�rtg
serv�ces ur�d�r t�is agr�ement at no cas� nr ex��nse to City.
1(1
��I<ititil�llC� - � UIi�Itl�Ylllil�
2�.� REQUIRED MEETIi�#�S
Ve�t�or and Gity �e,�resent�tives shal� meet a�nual�y, and at se�ch �ther tirnes as
m�y %e a�r��d u{�or�, ta plan ant� coc�rdin�te services provided under this
Agr��ment wath the �rrtent to en��anc� sales i� a mann�� to in�rease process
e��c�encies, anc# imprave c€�rnmur�ic�t�c�r� and c�sstom�r s�rvice.
2'I .� LAWS� PERIVyI�'S. �EC ULAT�41��
2'1.`1 Lo��r�s�s: Ve�dc�r shai! r�btatn all n�c�ssary IFCe��es �r p���r�its fcar its
�rc�per p�rfornnanc� �f this Ag�ee�ent and shali pe�farr� in �c��ardanc� with
��plicabi�: federal, st�te �nd lo�a� laws, �egul�tit�n, order��nces c�r cc�des in for�e
whe�e lfend�r ns providing it� servic�s an� se�lAr�g i�s products. Vendor is
r�s�aor�si�l� for its own applic�bf� faxes, includhng payroLll t�xes, and
misc�:llaneous overh�ad ex�e�ses.
21.� Cha�ye in L.aw ar Regula�ivrt: If at �ny time duri�g the Term of thi�
Agreement �ither Flarida, feci�ral 4aw, or IQCaI I�w ar r�g���tion is revised t�
m�terially I�mi� the b�ver�ge #y�es, hc�urs c�� operation, �ar le�catic�n of vendi�r�
m�chine� or� City ��o�erty, Ver�dc�r sh��ll act ir� canformance with s�ch revis�d
law e�r regta��tion, �r�d City s�a�l not �� resp�n�ib�� fo� �ny lo�t profits which m�y
result there from and w�ll ther� have t�� a�tion as �ts sc��e r�m�dy, Vend�r m�y
terrr�inate �his A�reem�nt �r�d Cety s�all �i} aikDw V�nc�or ta r��rier�� any
�c��i�m�nt, (ii} ��y to Venda� the u��arned prc�r��ed pa�k�or� of preRpaid
L6c��sin� �'ayrr�ent �� c�t�er upfro�t fundirtg, 6f any.
�1.3 Car�plwance with laws: Ve�de�r shall, at its �wn �ast and expens�,
c�mply with all statutes, c�rdir�ances, cec��ulatior�s �r�d r�quirer�ents c�f �I�1
gover�m��t�� e�titi�s, inci€�ding federal, state and faca9, re€ating �o �t� act��ns
ur�der this Agreem�:nt whe���r s�ch st��utes, ordir�ar�c�s, r�gufatia�s �nd
requirerrr�r�ts are nr�w in #arce or h�r�i�a#ter er�acted or wheth�r or �c�t �n �he
� ��nterr�pl�ti�n af th� Pa�t�es.
�
� �2.� INDEMl�fFlCATI+I��N
rn
Venc�or shall �rot�ct, ir�demn�fy, d�fend and s�ve and hold harmiess the City, i�s
officers, a�ficiafs, at�t�rneys, emplayees, �g�n�s and memk�ers af its gov�rr�inr�
bQdy from �nd ac�ainst �ny �t�d all �iak�ility, loss, damages. (tnc9uding puni�ive
d�rr�ag�s), c�airrr, s��tlemer��, p�yment, expenses, �nterest, awa�d, judgment,
c�iminution �f v�Mue, fir�e: �ee, �en�lty, or oth�r �osts �ir��V'uci�ng with��� �imitatic�r�,
��sts and fees r�f �it�gation of ever� nature} ar�sing o�t o� or in Cor�nectic�r� uvith
11er��iar`s negliger�ce c�r ne��igent perio��rtane� or actio�� p�arsu�nf tc� f#-��s
��r�ement, c�r ifs f��lure to �om�fy wi�h arry o� its c�blig��io�s cantained in this
Agre�me�t., exeept to t�� �xt�nt suc� i�oss or c�amage was �aused by the
n�gligen� o� wififul rr�isconduc� af t�� �ity. Notw�ths�ar�c��ng anythir�g cant�ir�ed
herei� �a �h� cc�r�trary, thas indemni�icatica� prc�Wisior� s�al! r�t�t b� cor€s�r�red as a
19
C'1�z55i11Lc! - C��3t�liliential
waiv�er af any immunity #a whic� City Es �ntit�ed or the extent e�f ar�y iim�t�tic�r� af
I�abiiity tt� pu�suant tn � 7�8.28, Fl�r�da �t�tutes. �urthermQre, t��� prc+vi�i��t is
r�ot ir�tend�d io nc�r shal� be inter�ret�d as limiting or i� ar�y way affectir�g any
ciefi��rse City may have ur�der ���8.28, Florida Statut�s or �s �c�nsent to be
�ued by third �a�tie�. AI� inde�rrrsifi�ation pr�vis€c�r�s contair�ed un tFtis Agre�mer�t
shalf survive ��rmir�atian ar expir�t�c�n �f this Agreemer�t.
23.Q iNS4JRAN�E
Insurance �rec�uir�ments musf be �n �[ac� �ri�r ta prc�gr�m s�ar#-u�.
23.1 Liabi�ity Irtsur�nce
Tf�e applic�r�� s€�a16 furnish, pay f�ar, arrd mair��ai� d�r�ng tk�e life of the cor�tract
wit� #h�� City the fo�l�winc� ���ability ca�ve��ge:
� C��rme�cial G�r�eral �.i�bi�ity I�su�`��ce an an "r�cc�rr�nce" b�sis i� ar�
arnc�unt nat i�ss than �1,D��,��4 per accr�rence Bt�dily kr�jury Lia�il�ty �r�d
Property ��mage Liabilsty.
s'V�iorkers' Cnmperrsation Insurance �pplica�l� t� its employees, ii ar�y, �or
statutory c�verag�: �imits in cr�m�pliance v+rith �lor�da �aws.
��ersanal Property lns�r��ce is r�comrr�er�de� fc�r all str�actur�s anc!
contents. 1� Vendar choc�s�s t� not c�btain Personal Pro��rty lns�rarrc�,
Ve�acit�r urtt�erstands and agrees th�a the City is not res�aar�s�bl� for
r�piacement c�f such pro�e�y and cant��ts at any c�f its �acilities,
23.2 Ad�i�tianal �r��ured
The City is t� t�e specific�lly ir�cluded �s �n additi�raal insurec� ar� the comrrrerci�l
� ge�eral li�bility policy described above.
�
� 23.3 �usir�ess Autornvb�I� Li�bilrty Insur�nc�
rn
Ir�s�rar�c� in the am�unt crf at �east $1,�J��,Q�[�, combin�:d ��ngle limit, p�ovic�ir�g
�odAly I�jury Lia�iii�y �nd Pr��erty C�amac�e Lia�ility.
23.4 �lvti�e o# Cancell�tior� vr R�estrictivr�
llendc�r shail end��va�- �� pravide the Gity with thirty (3�} day notice of
c�ncellati�n or r�ateri�i �re��iification,
23.5 �ertifica�es o� InsurancelCertified Copi�s af �ol�cies
l�'
C'1a55ili�ci - C'croiali��cntial
fihe appl�ca�� shal� provide tf�e Ci�y with a certif�cate t�r ���tificates c�f ir�surar�ce
sh��v�ng t�e exi�tence �f ��e c�v�r�ge t�r� co�tr�ct i�itiatian and then �nnuaEly.
The appl�car�i will r�aEnt�in this c�verage wit�t � current ce�kificafi� or certifica��s
of insurance thraug�c�ut th� �erm stated ir� th� �rap��al. 'V'Uh��r sp�cif�l��lly
r�q�ested by the Gsty ir� wri�ir�g; the applicant will �rovide the C�#y w�th c�r�efi�d
�apies af all �o�icies o� �nsurance as requmred a�ov�, New certificates si��fl be
provided to th�e C�iy wh��ever any p�dicy is renewed, t�r obtai�ed from Qt�er
ins�r�rs.
T'�e address w�uere suc� cert�ficates shalV ka� s��� Q� de�ivered is as fc�ilc�ws:
City af Cl��n�vater
Attention: Administ�ative S�pport Nlanager,
�arks and F�ec�eatior� Depa�trr�ent
P.C7. Q�x 4748
Clearwater. ��. 33�58-4?�8
�4.0 11�NCit3R'S �AIL�1R� �'f� F�RQVI�iE S�R`VIC�� C?R PR�?C;UCTS
�4.'I Vert�eiar's �epresen��tion af I�erfvrena�c�: �ity �eq�ir�s t�e P�rrnFtted
�evera�e Pr�d�scts and services identified �rr�der this Agree�ner�t be s�p�lied tc�
City i� a�irnely ar�d accurate ma��a�r. ��ty has e��ere� intc� this Ag�eem�nt v�r��k�
1lendar b�cause Vendor }�as repres�nted th�i it can m��t City's tirn�-�elat�d
s�rvice and prc�duct specEficat�s�� r�e�ds.
24.2 Q�ptair� flt#�er �ervices: Ve�dc�r rec�ag�i��s and acknowledg�s that th�
City has �ntered in�to this Agr��ment �in �eii�r�cc: on its #imely �erForr�ance
�e�eunde�, therefa��, Vendor's failure tg deliver f�errni���d ��:verage Prodtacts ��
pe�forrr� any ofi the s�rvic�s req�aared, �s c�e�e�-�nir��d in the City's sole discretic�n,
shal� eanstit�te a rrcateriaf breach far whic� �he City rr�ay �bt�in s�bstitut� pra�€�ct
� ar servic�s without pur�a�it of iegal interpr�t�tson �r disposition c�f t�is Agreem�nt,
� �s pr�v��d�d frar b�low.
�
�' 24.3 �r�satisfac�vey �erfarnnan+�e: Uns�tisfactory per��rma�rce may inc4ude
bu� nat be limited tc�: latelr�on-deliueri�s; fail�r� #a re�air ver�dir�g machin�s a�
pr�mised; par��al d��i��ries th�� are not cured within �hirty days; �l�livery �f virrac�r�.
praducts; �elivery �f �ana�r�harized substi�ut�d pr�ducts r�ot meeting t�e
specific�ti�ar�s ider�ti�ied in �hi� Agreement; ir�carrect prici�g; fail��e t� pr�v�ide
r�v�r�u� r�pt��ts as Sp�cified ir� the Agreement; or �nvt�icing �rc��lems. Failure ta
��r�c�rc�n shall constitut� a m�f�rial breach hereund�r ft�r w�ich eit�er Par�y �nay
avai6 itseif ic� reme�iies sei fort#� herefn �� othennrise �vailabl� a� I�w or in equity.
2��4 �ure i�vtic�: Befor� City r�°�ay rr��l�� an arrangement ta o�ta�n substa�u�e
�erv�ces or �errnitted B��ver�ge Prc�ducts from �n��her �rc�vid�r, City sf�a�l gi�+e
Vendor €inaf writtera nati�ica�ic�n to perfc�rm withir� five �5j days ("Cur� Natice").
i;
C`1�i5�itiLcl - ('c���li����7ti�il
INith� rec�.ard specifically ic� items tha4 ar� o�f e�f stoc�, t}�e Cur� �Jc�tsc� shall alGnw
llend�� a minEmum fl€ ten (�fl) days tc� resolve an� issues r�lated to that proble�n.
24.5 ���er Remedi�s; f� either Panty m���r��Ily breac��s ��ris Agreement �y
fa��l6ng to ��r�orrn it� serv3ces as callec! for u�der t�is d�c�re�ment, such P�rty may,
in additi4n to a�y o�her r�medy �v�alable, �I�:c� tc� immedi�k��y termin�te ihe
�c�ntr�ct aft�r writt�� r�o�ific�tiar� ta perfc�rr� within fhirty (30} days.
25.� fnt�r�ti�na�iy �e�t biank.
26.f� G'�f�ERAL PR�ViS1�7N5
26.'i A�th�rity o# the A�iraa�inistrative ��ppc+rt IVlanager af Parks �n+d
R�cre�tivr� �epartment: The City i��s the ��nal apprc�v�� ir� all m�tters relatir�g �r�
c�r aff��ting th�e Scape �� Cc�ntract. Exc�pt �s expressly specifi�ci in the
,�greem�nt, the Ad�iniskrativ� �uppc�rt I'��r�ager may exercise ��y �owers, rig�ts
vr priv�leges that have be�n Ia�vfuVly c#eiegated by th� Gity. Nq�hir�g i� the
Agreer��nt shali �� c�nsira��d to bir�d the City f�r �cts �f �ts emp'�ay�€�s; inc�udir�g
ihe �4drrr�nistrative Suppar� Manager of Parks a�d R��reatio� C7epartr���t t��t
exeeed th� €��lec�a�ia� of City.
Zf.2 �ity's T�chnical Repr�sentaii�r�: �h� Aalmir�istrative Support �anag�r
af Pa��s a�d R�c��a�ian ae�artmer�t a�so wil� act �s the technical repres�nt���ve
far �II technical as�ect� reiated tc� �he per�c�rma�ce c�f the Agre�ment. Vendor
shal! make such oraf fl� wr�tt�n repar�s t� th� P�dministrative 5up�art Manag�r of
Parks �nd Recreation Q�p�r�mera� as may b� r�questecf by the City r�r �s
speeified in t#�e Agreeme�t. �,I1 cc�rres�ondence reg�rdin� this Agreement �nd
reiated cor�tractual �natiers sha[I k�� �ddr�ssed tQ th�.AdministratiVe Support
Manager �f �arks �n� '�ecreati�n D�pa�trrtent at the ��dress prc�vsd�:d her�i�.
�fi,3 Inde�perrdent �an#ractor: Each F'�rty is �ctinc� �� an i��epender�t
� corrtractQr and emp9�yer. i�r�t��rtg herein shalG be int�r�ar�2eci to c�eate c�r be
� c€��strued ta cre�te a part��rshfp, ja�r�k ven�ur�, or agency rel�ti�r�ship between
� any t�f the parties, ar�d no Party shall h��u� the authc�rity to bir�d the o�h�er i� any
rn
respect.
26.4 1'+l�ti��s: Fc�rm�l notic�s, dema�ds, �nd cc�mmunicatiqr� �o k�e giv�n
�e�eunder by �i�her Pa�ty shal� b� in writ�ng and shal( be deliv�r�d in p�:rson, by
U.S. rn�i1, overr�ight deliv�ry, f�x or �lectrc�ni�al�y, and s�ail f�e d��m�d r�ceived
as of fhe date �� verifia�l� �i�liv�ry. "Ve�i���b1e de�ivet�y„ of �lectra�ic
�r�nsmiss�on sh�l� ra�ean email `"��lev�ry sta�us �otcfica�i��s" c�r fax "trar�smitt�l
confi�ma�ian reparts," or th�ir �quiv�ier�ts, Said nc�tices sh�ll be d�Ai�re��d �c�:
C1TY:
Cify �f Clearw���r, Parks and ��creati�n Qept.
�,,c�m�nistrative �up�ort M��ager
1-�
C'1�i55ili��i - [.�t�i�di���i�ti�al
1 Q[� S. My�tle �1ve.
C���rwat�r, FL 33755
Coca-Cnla
�istrict Sales Manage� On Prem��e
2954 Gar�dy Bl�d
St P�t�r�burg, FL 33i��
�fi.5 ��n�ur��e�ne�ts. Each �arty �hall r�ot issu� a�y press re�'ease �r ma�.e
any anr�nuncemen� with resp��t to this Agre�m�nt without the pri9� wrstte�r
con�ent of the qt�er F'arty. Despit� th� pr�viou� �enter�c� o� thi� 5ectic�n, ��ch
P�rty is entitled fo ma�te any disc�as�res r�qu�re�k by I�w.
2�r.6 Am�ndments: Th� pa�tie� may am�nd this Agreem�r�t i� s�ch
�r�end�ent is in v�rritir�c�, if t�e w�iting id�nti�ies �tsel� as an am�nc�me�� tc� this
agreement �n� �s sign�d by bc�th P�r�i�� �o t�e Agreement.
2fi.� Wai�►ers:
2�.7.1 Effect �# Fail�re, �elay ar Cd�rs� af Qe�ling. No fai4ur� or delay
in exercising any rtght or r�r��dy �r in requiring the s�tisfacfiv� �f any cc�nditi��
ur�der t�rs Agre��rtent, and n� act, omissian �r c�ur�e of deali�r� f���rnreer� �h�
Parties shail ap�r�te �s � uvaive� or estc�pp�l of any ric�f�t, rern�dy c�r cor�ditic�n.
2G.7.2 Each Wa�ver fvr a Spe�ific Purpasei A waiv�r mad� an nne
occ�siort is effective c�r�ly ir� th�� instance and c�nly f�r thc purpose sta��c�. A
waiuer c�nc€: �iven �s �at to be c�n�tr��d as a waiv�r c�� �ny f�ature c��casiar� ar
ac�a�n�t any at�er ��rson,
� •����rabilit�. !f �ny pro�visio� �af th�s Agree�nent is determined ta be
� inv�fi�, �Ilegal or un�nfc�rce�ble, the re�aining �rc�visions �f t�is
� agreem�n� remai�t i� fu61 fr�r�e, �f the essen�ial terms a�d ca�di#ians of ih�s
rn
�greemer�t f�r each Party rern��n valid, bind�r�e�, and er�f�rceah�e.
� Nrl�rger: This Agreemen� and €ts Exhi�xts cc�nstiiu�e the final Agreemenk
bet�re�r� the Parti�s. If is t�e com�let� and exclus�ve expressir�n o� iP�e
�'arties' Agreement on ti�e �natters �ont�ir��d irr this Agreement. AIC �rior
aa�d contem�or�rtec�us n�ggtiations arr� agreer��nts betvu��en th� P�rt�es
c�r� �he m�tt�rs �antained i�r this Agreerne�t are expressly merged i�t� and
su��rs�ded by this Agre�ment. �`h� pravisions e�f t�is Agreemer�t may �ot
�e explat�ne�, supp��m�nted c�r q�talifiec! throt�gh ewidence �f trade �s�ge
�r a priar course af de�lings. I� entering int4 thi� Agr��m�nt, neither
Pa�y has reli�d u�aar� any stat�ment, rep�esentation, v�r�rrar�ty ��
�gre�m�n� af ih� athe� Party, exc�pt �or t�e��e expre�sly c�nt��ned ir� t�is
1�
C�I�.�ssidie�l - ['ni�ticl�:��ti��l
A,g�e�rru�nt. T�ere ��e no cc�r��itic�ns �rec�d��t to the e�f�ctiv�ness af thi�
Agreement, oth��r �h�n any express�y ��at�ci in this Agreern�nt.
• Forc� (Vlaje�ar�: "Fc�rcc Majeure Event" me��s ar�y a�t or �v�nt, wh�i��r
far�seer� c�r �nfar�se�n, t�at meets �11 three of t�re ��Ile�uving te�ts: {�} The
aCt or e�rent prevents � par�y (the "I�c��t�e�farmi�g Pa�ky"j, in whole ar in
p�srt, �rom (i) �erfQrrriir�g its c��ligatians under th6s agr��ment; �ii} satisfyi�g
any c��t�itians ta ff�e ablig�tic�ns af the �r�her party (t�e "�'erf�rm�ing Par�y�„}
under th�s �gre�ment, (iii) c�� frus�rates the �urpos� �af this agre�m�r�t; �k�}
��e act �r �ven� is k��yar�d the r��sonable �ontrc�l o� and' r�c�t the �au�t af
th� NQnper��rm�ng Pa�ty. �c} T�te N�nperforrr�ir�g Party has been unable to
avoid car ov��c�m� the act �r ev�€�t �y t�e exercis�; Qf due di�iger�ce.
�iespi�e th� �re�edir�g ��finition r�f a Force 1'��jecrre Ev��i, a� �Qrce
1t+'Jal�ure Ever�t ex�lut��s �cc�namic �ardship� chang�s �n �nar�e�
conditio�s, and insufficiency af f�nds.
=� Sus¢aension of Perfarr�an�e. �f a�orc�e J4�ajeure Event occur�, �he
I�an�e�fiorming P��y is excused fram �i} what�ver perfc�r�nanc� is
pre�ented �y th� �c�rce J�lajeur� �vent t�a t�e ext�s�t prev�nted; anc�
�ii} s�tisfying whatever co�ditiaras preceder�t tc� t�e Perfc�rm�r�g
Party's oblig�tia�s th�t car��r�ot be sa�as�i�d, tc� t�t€� �xten� they
cannot k�e s�tisfied, D�s�ite the prec�din� se���:ne�, a�e�r�e
,Ma��eur� Event dr��s �ot excuse �r�y c�btigatian by eit�er th�
PerFc�rming �'arty r�r ��e N�npe�f�rrnir�g Party to m�ke any payme��
r�:quir�d u��ler thRS agr�:ement; �rovid�� however; that r�a �aym�nt
neeci be �nad� if ca�res�c�r�dir�g perfc�r�n�nce i� nc�t r€�ndered �r a
relev�rtt cc�nefrttion is nc�t fulfilled b�c�us� of a Fnrce !'�'�jeure �+verrt.
.; �esu�pt�c�n of Perfc�rrr�ranc�.'�I'Uhen ��e f���p�r#arming P�r�y is
abie to (�� resume per�orm�nce c�f it� �k�lig�iians u�der ti�is
agreem��t, a� �6i) satisfy th�e cancfifwons p�ecede�t t4 th�: Pe�forming
� Party's ab��igatiQns, it shal� immedi�rte�y g�v�e ��e'P�rfc�rming Pa�y
wr�tten natic� �o that ef�ect a�td shaBl �esume perfo�m�r�c�: und�r
� �his agre�ernen� n9 �ater than two wa�-ki�g days a��er th� nr��i��: is
deli�ered,
�� E�clus��� Remedy. The �e€ie� offered k�y �his Force N}ajer�r�e
prauisk4C1 I5 �hE f?xCILISIV� �`E'.Il"i�.'Ci]f c�V�llc`3�I� �fl t�lE P�IC]11�E'E`�C7i"d'illfiC�
P�rty wifh r�sp�ct ta a Forc� Majeure Ev�nt.
2�.�3 Assigr�men# and Uele�atian:
26.8.1 �c� A�signrnerr��. Neither Party r��y encu�nber, a�sigr�, �r
c�th€�rvwise trar�sfer this Agreement pr any� right c�r �interest in thi� A�reement,
wh�ther in vv#�ol� or ira ��r�; w�thQ�t the priar written co�sent of th� other Party.
i (�
�L�I���sili�.:� - {_�cai��lic�t��tia�
C�ue tc� t�e ur�it�ue nature �f t�is A�r��rne�t ar�d t�ae limi#�d equiva�ent paie�tiaf
substitut� par�ies, any assigr�met�t c�f t�is Agreement w��hout th� express, writt�n
cons�nt �� the other P�rty shall rend�r �his Agre�m��t null �r�d uoid in its
en��rety. AI� assignrner�ts of �r�ghts �r� prohibited t�nd�r �I�is s�t�section, vvh��h��
�hey �re vol�r��ary a� invt�l�r�tary, by m��ger, con�oi€dat�an, dissafutic�n, op��`atiar�
�f I�w or any r�t%er m�nner. Fc�r p+�rposes t�f tE�i� S�ctior�, (i) a"����ng� of c�r�trol"
is de�med an assigr�r�rent o� ric�. i�ts; �nd {�i) "rn�rg��"' r�fers� �� �ny m�rg�r in
�,r�ic� � Parky partici�ates, r�gardi�ss of w�efh�r �t i� �f�e surv�vi€�g c�r
disappearing cc�rpr�ratian.
2fi.8,21Vo Delegations. f�eit�er Par�y may delec�at� any pe�f�rmance
urac#�er th�s �,greement�
26.8,3 Ram�#icatians vf P�r�art�d �Is�it�rtrr�enfi v� �elegativn. Any
purpr�rted assignm�nt caf righfs ar deleg�t€t�n �f performance ir� �violatian a� �h�s
Section is vc�id.
* 1`hir� F�arty B�ne#ic�ari�s. This Agreem�ent c��es r��t �nd is nc�t i�tended
tr� confer �ny rig#�ts or remedies �port a�y perst�n ath��` ti�an the
signatardes.
Captior�s: ih� descripti�� h��dings of fhe �rti�les, sectiar�s and
�ubsections �f this agreem�nt are for cflnver�ier�c� r�r�ly, dr� rtnt c4nstit�te
� p�rt o� thi� Ac�reemen�, ar�� do r�ot ��ect �f�is A�reement's car��tructiar�
or �r�t�r�r�tatit�n.
£��uerrain� Law: The [�ws o� �he Stat� af Flori�a �withc�ut gi�ing effect to
its c�nfiict of �aws pri�ciples) g�vern ail matter� ��i�ing �u�t �f or relatbng to
this A�gre�ment a�d �h� �ra�rosac�ions it cc�ntem�late�, incl�dinc�, witt��ut
limi�a�iran, its i��erpr�tati�n, constructi�n, perforrr��nce, anci ��forc�m�nt.
1�1! t�rms, coue�n��mts and condi�ior�s �i this Agr��me�f s6�atl inure ta the b�n�fit of
an� b� �inding r�� �he F'asrti�s �nd the�r succes�nrs and �ssigns. This s��tifln
� shal'I nat �e dee�med a w�i�e� af �ny cflnditiQns ag�inst �s�ignme�� her�inb�fore
� s�t fQrth,
�
�' 26�8.5 Phc�t�gr��hy. The City has th� right, for its own purpc�se�, or
may c�r��t ��rrnits ��r �ersons flr carparatians engage� in t�e pra�uGt€o� af s�ili c�r
mation p�ctures, te9evisiar� �r�grarns, �dve�tising, anc4 r�lated activities, to take
pha�og�aphs or rr�atic�n picf�ar�s of Ve�dar's �cti�riti�s, ver�di�g mac�i�es, signs,
and �the� eq�ipmet�� i�statllec� and lor operated �y V�nc�o� p�ars�ar�t to this
,�1�re�me�t, prt�vid�d C�ty abtair�s lle�dar's �ri�r ap�raval, wh�ch shafl rrot be
unre�sc��ably v�rithh�ld. �low�ev�e�, Cify sh�Dl nc�t �ae req�ired to �ay V�ndc�r
cc�rr�pensatic�n for such a�tiv�ties.
2fi.8.6 �l��t�di��l��ure�f�re�s Rel��s�s. Each P�r�y �ha�l can�ult with
t�e c�tf�er Par�y ��td ab�air� such ParYy's �ri�r wr�#t�n ap��oval befare issuing any
press re���ses ar ath�rwise ma�ir�g public statemer�ts with respect to t�r�s
Ptgreement �r �he transactians c�nt�r��f�ted h�reby.
17
�'la�,� l ic�� � C�}t� l i�lci�iial
2i.� TERMI�VATI[�I�J
A D�fault s(�aIR �� deer���# t€� have occ�arr��f if: �} V+�rudQr fails to m�ake any
p�ymen� ,�rovic�ed far her�ir�; b} �ither I�ar�y fa�ls te� cure �ts def���t in the
��rForr�€anc� c�r abs�rv���� any cc�ve�an�, co�►di�ians, �err� c�r �r�vision c�f f�is
Agreemer�t after writte� n�tic� of said d'efauR� �nd s�ac� defau9t continue� far a
p�rfod of sixty (��} �'�ys or such ather ��riod as specifi��fly ��t forth here�n,
whi�heuet' is �hort�r; c�r cj either Party defa�its in the pe�farmar�ce r�r �bserva�ee
of �ny rraaterial �t�venar��, canditia�a, #erm ar pravisian a�# ihis ,Agreerm�nt and such
de�ault �s ntii ��rable, the nc�r�-�ieiauitir�g Party c�nnat be rnade w�ale by
monet�ry darnag�s, �nd th� d�fault evidences a wiClf+�tl �r negligent dfs�egard k�y
th� defa��ti�g Parfy; d) eit�ter Pa�ty b�c�m�s ins�lvertt thr�au�� t�t� petit��n t�r
fi�ing e�f �ar�kruptcy, ins�Iv�ncy, reorgani�atir�� or the appai�tirnent af a re�ei�er
c�r tr�st�e of all t�r s�bsta�ti�fly a�l of said Party's �ssets a�d wi�hi� �r�e hundred
�we�ty ('�20} t�ays of ��cl� �i1'i�g, said P�r�y fails tc� �ecur� � dise�ar�� Qf ��ch
petitior� o� di�rniss�l' af sucf� proceed�n�s.
l�ft�r the accurrence �f a Def�ult, the na�-d�fae�iting Party s���l have �i�e ri�i�t to
giv� the defa�ktir�g Pa�ty nc�ti�� of its i�c�tentit�n ta t�rmi��te t��s Agre�mer�t. Up��
i�e �ffec��ve d�te of 5�ch terminati�n, �which sha41 r�ot �e le�s �h�n t�n {'� 0) days
affer gir�ing s€�ch natic�) the Term c�f �his Agreement sh�l4 enc�.
Wiihin �hRr�y �3{3} c�ays a#t�r th�s Ag�eement is t�rrr�ina�ed, frar any reasor�, 1Jendnr
sh�ll remc�ve �II v€;�din� rma��ine�, and o�h�r �q�ip�nent ��d sig�s t�at Vend�r
irastalied andlflr operated ,�ursuar�t to �hi� Agr�er�ent . Shau�d Vendar fail to
remove a!I ve�nciing ma�t�ines, equipmer�t a�rd signs; the Gity �nay remc�ve� the
s�rne, store for pick �p �� Venc�c�r fc�r a period of sixty (6�) days �t VendQr's
expense.
The P�rti�s reserv� all rights a�d remedies as may b� p�avide� by law.
�
m
� �lotwit�st�r�dir�g any c�ther �rc�visi�r� he�ei� �o the contrary, t�e Gity rnay
� ier�°t�nat� t6�is 11gr�er�er��, w�thou� c�use, f�r any mur�icipal purp�se as
d�termirr�d by �its �ity Cauncil at a d�ly adve�tised pubGc he�rira9 �}� giving one
I�undred ei�hty (1$D) �lays wr�tt�n nt�tic� to Venc��r and Ci�y �hall (i) aElow Venar
t� r�tr�eve ��y Equ€pment, and tii) �ay ica Sott.ler the unear��d �rorate� �or�ion �f
�re-paid �ic��sing Payment ar otfi�er upfrc�ra� f�nd�ng, if any+-
28.Q SC�1dER�I�GN I�tll!��1NITY
l�otl�ing ir� th�s ��re�m�nt shaEl waive or dimir�ish tt�e C�ty°s s�Ver�:i�� imr�unity.
Nnthing �r� t�is Agr€:ernent shafl exten� the Gity's lia�ility �ey�nd the iimits
�sta�lished in Sectiar� �68.28 �I�r�da Sta��ttes Dr any t�f t�e I�a�il�ty lirroits s�t f��fh
ir� Florida Stat��es. �Jr�thir�g �erein si�alf be �or�strued �s ��at�sent by �ith�r Party
l�
$.��tl�tilll�.tl - �. tllll]I�Llllltl�
t� be sued f�y thir�l parties i� any m�tter arisinc� out �f this �tgr��r�r�t�t. There
ar� �o thi�d party �i�neficia�i�s pu�sua�t ta this Agreemer�t.
I� W�T�i�SS WHEFt�+C�F, the p�rfi�s hav�e exec�at�d this Agreerr�en� the
day and y�ar first a�c�v� wri�ten,
CC)Cd�-G�LA REFR.ESHII���JTS 1�5A, IEVC.
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Cf�Y C7F CL€AI�V4IA�ER
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lillill�am B. !-iorr�e, f I
City IV'�a�rager
�EJfC��'. �fC'.�€��CE}5
Il��jiC}r
AiT�ST:
�osemarie Cafl
Ciiy Gl�rk
Appr�ved as to farm:
Laura L,rpowsk9 Ma�e�ny
Assist�rtt City A�iorney
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ExtrYbit B
Curren# List a#' 1�'Iachi�e Lacatior�s
# Name Address
1 BEA�CH P(�C}L 51 BAY E5P�4r'�iAf�E
2 BEACH REC 69 SAY ESPLANAD�
� $�A�H REC 69 BAY ESPLANA�]E
4 Carpenter Field �51(]Id Caachman Rd -
5 CITY HALL 1I� QSCEQLA AVE 5
fs � CITY HALL �12 �SC�[7LA �IVE 5
7 Cf�Y cJF CLEARWATER 9af} iV€ARTI�1 L KING 1� AVE
$ CLEARINF4i�R P�1�L#� E�iBRARY �0{} �SCEQLA AVE N - -
9 Cour�tryside Co�rnun�ty Par�C 264� Saba� S�arir�gs Drive
la Countryside Corrrm�s�ity P�rk �64D 5aba� Springs �rirre
11 �c�untryside Rec Center 264fl Sa�ai Springs Dr-iVe
12 Crsuntrysic#e Rec C�nter �64fl 5a�al 5prings Drive
13 �EPfi O� SOt� D WSTE 17a1 H�R�ULES AVE �
14 EAST F[}LLi�TIC7fV CNT �141 GULF TQ 6AY BLVC3
15 FIRE & RESCCJE Af]MN fi1{7 FRANICLIN SY'
16 FI�tE A3VC� RESCUE ' 371G �ELCHER RD EV
17 FLE�T MAINT 390Q GRAN[7 AVE
i8 �LEET N#AINT 15D[? GfiAND AV�
19 GA5 SYSTEM 40p M'YRTLE AVE N
24 L�NG CEf�+�TER 15Q1 B�LCHE#2 #iD N
2� LCl#WG CEhPT��R 15a1 BEILCHER F#D IU
22 Nf�ris�a Fuel Dp�lc
23 I'u'tGMULLE� T�Mi� CC}MP �i][7Q �C7EN1fILLE �1VE
24 MCMULi.EN T�{VN CC?MP -- �04Q E�ENlIILLE AVE
Z5 MCMUI.��N i�NN �C1M€' 1Q(]Q ED�N1fILL� AVE
26 MC}CCA51N LAKE PARft 27.50 PAR#t �`RAiL LIN
27 tV1L7RIVfi�tGSI�E REC 240� HARrIi' �LVt7
2$ MQRNiNG51�E 'REC Z40t3 HAR�t �3�,V�7
29 t�ARK 8e REC MAlNT 507 VII�E AVE
3� PAIiK & REC NIA1hlT 510 PEN�ISY�IAANIA AV�
31 F'ARKS & R�C 1f] BAY ESPLA�1lAD�
32 Pi�� 6�] __ IQ Pier 6[l dr
33 pier 6Q �D Pier 6a dr
34 PC7LICE DEi?� 645 PlER�E ST
35 P[?LICE p�P� 645 PIERCE ST
36 PC}LICE 5UE3 Sl'ATI�lW 285� MCMULLEN BC)C7T�i RD
3T PC3LfCE SUBSTA�'IC]N �$51 N i111CMULLEN B(]OTH R�}
3$ fV1l�NI�IPAL SV� BLQG 10d MY�tTLE AVE S
39 flUBitlC U�IUI'I�S 155� ARCTtJRAS AVE N
4� PUB�,IC Wt7RK5 �.650 ARC7YJfiAS AV� �J
41 PUBLIC W{]RKS 1650 FIRCTUiiAS AVE N
42 Rt3S5 N{�'RT4ht Pp()L �426 MARTIN LUTHER KIIVG �R AV
43 Rt7SS �J{3RTC3�1 REC C�NT�R Z426 GREEiVWC]C7D AV� �
44 SQLI � W,A57E XR�#NSFER 5T�TIDN �.pOS C]LO C4ACHMAN f�Q hJ
45 WASrE WATEF� TI�EAT 1605 HA�tF�C71� qR
4b WASTE WATER TREAThI# I605 HAftBOR �!i
T�ERMINATIQN, RELEASE ANCi IN�E�VI�J�7Y AGR�EMENT
l`HIS TERMINATIC3N, RELEASE ANa INDEM{VIT'Y AGREEMENT ("Terr�in�tiQn
Agreement"} is r�rade as �f the day of 201 �.�y CITY' OF CLEARWATER,
a Municipal Corporati�n af the State of �lorida, having an address af P. Q. Bc�x 4748,
Clearwater, Florida 33i58-4748, ATTEfJTVQN Qirector, Parks and Recreatifl� ('"City'"J, Coca-
Cala R�freshments U�A, Inc.. ("CCR"j (previo�sly knowr� as �oca-Cola Enterprises, Inc.,
("�CC�"j} Fl�rid� Division, 104 T�rnp� C�a�cs Bl�rd., 5uft� 3�C1, Tampa, Florida and Ta�rpon
Springs Coca-�ol� Bottling B�ttler �`T�r�aan Sprangs"}, a corpor�ti�n (e�ch may b� individu�lly
referr�d to herein a� "Party" t�r collec�avely as the 'Parti�;s"). A# afl tim�s herein. GCR ar,d
��r�on 5prir�g� are referred to cca�iectively as `Bvftler".
WIThIESSEYH
Wf-�EF�EAS, CCR and T�rpon Springs �flintly and severalVy ent�red ir�to that �ertain
BEIIERAGE A�REEM�NT BETWEEN THE CITY, CC�CF�-CC39�A REFF2ESHM�NTS IJSA, EI�C.,
AND TARPQhI SPRINGS COGA-Ct�AL 8Q7TL11VG C(7MPA�14' with the Ci#y, elated J�ne 1,
20(31, to �staEalish a bever�ge marketin� ab'lian�e and for the sale of beverages and th�
sponsorship of amenities and imprav�emen#s �"A,greem�nt"); and
41VHEREAS, the Agreement �et fc�rth certain ct�rrespc�nding b�r�ef�ts a�d obligatic�n� af
th� Rarties including, amo�g other t�ing5, ti�e paym�nt of commissians and incentive reverrues
in consideratian fpr exclusive r�tarketing and sales rights; ancf
"�'F-�EREA�, #i�� Agreeme�t Term was ten (10} y�ars frnm its incep#ior�, with a carryover
pravisian for purposes of the reccanciQiati�n of mor�etary commissions earned v�rsus monetary
camrr�iss�ans paid based on the Agreemer�t perFo�mance terms and conditions; a�d
WHER�AS, tf�e Par�ies herei�y agree that a compRete reconciliation ofi cQmmfssions patd
based an commissians earned has occurred, the Term ❑f the Agreement is therefflre
t�rmin�ted, and the Parties wish tr� mernorialize fulfillm�nt of Ge�rtain corresponding duties and
abligatior�s th�ereunder.
� E�C)W, THEREFQIRE, in consider�tior� of the cnutual cavenants hercinafter set farth and
� c�fk��r �ood and valuable consideration, tl�e receipk and suffie�ency vf which ar� h�reby
� acknowledged, the par#ies hereto agr�e as foll�ws:
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1. Recitals. Tf�� foregoing recitals are #r�e an�# carrect anef are incarporated h�rein by
refer�nce.
2. Termination af Agreement. The Agreement shalf terminate effective as +af 'l2:01 a.rr�.,
E�stern Standard �ime, nn , 2Q1 �("Terminatir�n Late"} as if �h� Terminati�n
D�t€� were set iarfih �n the Agreernent as the expiration date mf the term af the Agreement.
Except as �xpressly set fflrth in this Termination Agr�ement, nQne of the P�rties shall have any
obfigatians or liabili#y under the Agreement after �he Termiraation pat�. hJotwithstanding the
foregoing, all of the ind�mnity obfigatians af the BQttler �ontained in the Agreement ("Bottier
�ndemntfications"} sha1� remain in full fcrrce and eff�e�t, shaff survive the �ermination of �he
Agreement, and s#�all c�ntinu� to beneftt the City after the Termination aate.
3. A�reement 4hligations. The Parties shail p�rf€�rm and fulfill al! af th� Agreem�nt
obii��tions and cav�n�nts required to k�e perfarmed car observe� by each Party up ta and
includir�g tf�e Term�nation Date, including, but not limited tt�, the paymer�t of all mbnies payable
under the Agreement t�rough #he Terrnination Date.
4. Est�ppel. Each Parky h�reby certifies and acknowledges ta the c�ther that, as af the
dake of khe rr�utual ex��ut�on of #his T��rninaiaon Agreem�nt: �a} r�eith�;r Party is in defau�� in any
respect under the Agreement; {b} ne�ther Party �as any defenses to its e�laligations u�der the
Agreer�ent; and (c) r�eit�er i�arty has any vff�ets against rnonies due. The Parti�s each
acknawledge ar�d agree that the representations herein se# forth �on�titute material
considerati�n ta the parties in enterir�g int� this Termir�ation Agre�en�ent, such representations
are b�ing made by �a�h P�rty for p�rpc�ses of inducing the at�er party to �nter �nto this
Termination Agreement, and each party is relying on su�h representatians En entering into this
T�rmination Agreement.
5. No Tra�sfer. �ach P�r�y represents and warrants tl�at it has r�nt, �oluntarily ar by
aperation of I�w, �ffectuat�d or allawec! an as�ignr�er�t, transf�r or other encumbrar�ce of all or
any part c�f its int�rest ir� the Agreem�nt. �ach Party represer�ts �nd warr�r�ts ta ea�h Qther th�t
ther� are no Clairr�s (as hereir��fter d�fine�f} against it in any w�y arising or r�sulting from ar in
cannectian with the Agr�em�n#, and that ther� is nQ Claim; agreemen# or other matter that
wouid preclude c�r restrict the t�rmina#ic�n �f the Agreemer�t prr�vided for here�ander or oth�x-wis�
aduersely affect this Terrninati�n Agreement or the enf�arceability thereaf. Each Party �gre�s #a
protec#, defend, indemnify and hofd the other parky harmless from and against any and all
Clair�s in any way arising or res�d�ing from or in Gvnnec#ion with or related to a�reach of any of
the representations and w�rra�ties contained in #his Seeti4n.
�. Ma I�emoua� of Vending Machines and �quipm�nt Sirnultaneous to the Termination
Date, the su�cessor in intet��st tv the �ottl�r wil� enter into a new agreement to fulfill beverage
sal�s and s��plies ta City, ar�d therefare, B�ttler°s vending machi�n�s and equiprnent will rem�in
c�n Gify praper�y as su�h may exis# as Qf the Termination Date in ord�r to service Ci#y ur�der the
new agre�ment.
7. Release. Each Party and their r�spective a�filiated crampanies, ag�nts, servants,
er�ployees, p�rtner�; sharehc�ide�s, m�t��aers, predecessors, repres�ntati�es, offECers, dir�ctors,
� successors and assigns (collectively and sev�rally, the "�1ff�Eiated Entitkes"} do hereby r�l�ase
� and forever discharge the c�ther Parfies for and from any ar�d all Clair�s it n�ay hau�e againsi sakd
� Par�y far any claim arisirrg fram or related to #he paym�nt f�r, earning af, calculatian o#, flr
rn r�cc�rd keeping of cammi5siflns, incentive �evenues, or generaily, ar�y other comper�sation for
performance under the �Igreement (each a"Refeased Cl�it�"). The Parties and th�d� respectiae
Affiliafed Er�tities here�sy cov�nant and �gree tc� fQrever for��ar from alleging, asserkin�,
%ringing, comm�ncing, instituting, main#aining, �ros�cuting �r othervwise p�arsuing agair�st the
other Parties, �ny f��l�ased �laini. 6nc�emnitnrs and their resp�e�tiue Affili�ted �ntities further
agree that t�ds rek�as� m�y be pleaded by the ather Parties as a full and comp9ete defense to
any Releas�d Ciairrr �hat may b� allegec�, asserted, bro�agh#, car�menced, institui�d;
maintained, prcasecuted or ofherwise pursued agains# that Par#y.
8. �efauit, In the event that any party ta this Terr�ination Agreement shall institute any
acti�,n or �aroceet�ing against any o#her party Qut of or b�sed +�p�rn th{s Terminatit�n Agr�emen#,
or f�y r�asan �f an� default hereunder, t�e prevailing pa�ty in such act�an or procee�ling shall be
entiti�d to recflver from th� o#h�r pa�€y aPP cr�s#s af sue� a�ticrn or prviceeding. including
reasonable attorneys' ar�d paralegals' fees at �il trial and appellat� le�eis and in k�ankrupfcy.
2
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9. Represeratativn�. Ea�h party represer�ts tn the o#h�rs thaf it has full pawer and
��tho�ity tc� �xecut� �his T�rmination Agreement..
10. Nvtices, ,Any natice that is sent or gi��n unc�er the terrr�s of this Terr�inat�on Ac�r�er��nt
shall k�e sen� to the ad�fress first s�t forth abc���. Any natice g9ven by Unit�d States mail shall
�� cfeemecf s� gi�en on th� second b�.tsi�ess day after the same is de{�c�sit�d in the Un�tec�
�f�tes m�il r�gistered or eertified matter, addressed as a�aave provadeci, wi�h postage ther�on
fully prepai�f. Any r�o#ice tha# as given by �nother rrreth�� shall be d��med to be delivered upr�n
receip� by the Party to whorn the same is giv�n. T�re Rarties may fram tirr�e to time ncrti�y fhe
other of ehanges regarding wF�er� natices should k�� sent k�y sending natificat�on �f �uch
char�ges p�,irsuant ta this p�r�graph_
11. �Vliscellane+ous, This Terrx��nation Agreer�ent may be executed in any rtumber of
counfierparts. all Qf which, taket� together, shafl constitute one and t�� s�me instrumen#. �t shall
nat �e necessary+ when mal��ng prpvf of this Termina#ion Agreem�nt tt� prflduce coun#erparts
with original signatures, it �eang agreed that phatacppies crf signatures c�r signatur�s received by
facsimile tra�nsmissdc�n shall h�ve the s�me �ffeet as original signatures. This T�r�ination
Agreerr��nt and the terms and provisians hEreo� shall inure ta the b�nefit of ��d �e binding upc�n
the heirs, successars and �ssig�s of th� parties. TP�is 1°ermir�ati�n Agreemenk shall b�
cQnstrued and enforced in a�cordanc� w�th the I�ws pf the 5tate o# Flflrida. This Ternninatior�
Agreernent m�y npt be amended except in writing signed by bo#h par�ies. If any of the
prav+sions of this Termination Agreemen�, or the application ti�ereof ta ar�y per�on or
circurnstance, shall, ta any extent, be inva{id ar uner�forceahle, the �emainder �fi this
Terminaiian Agreement or th� circumstances �ther than thnse as ta whnm Qr which it is held
ir�vad�d or ur�enforc�;aEale shall n�t be afF�cted thereby; and every pr�vision of this TerminatiQn
Agr�err�er�t shatl be valid and enforc�able tfl the fullest exten# perrrsitted by law.
1N WITREESS INHEREQF, the parties have ex�cuted This Terminatior� Agreem�nt as vf
Ehe d�te first written afao�e.
WITNES�: Coca-Co�a Refreshr�ents USA, Inc.
a Gorparatior� of the State pf Floricla:
By:__- -�-� �i-�' 6`�2{ �� r,` c�—
Print IVame:
Title: f-1�'c��' �� �FJ ,r`� ���,��c�
[City Signature Page Fc,llows]
�
Gnuntersi�ned:
Gec�rg� N. Greieko�
hllayar
Approv�d as t4 farm:
La�ura Lipowski Mahany
Assistant City Attorney
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CITY �F CLEARWATER, F�C3RIDA
�
Willi�m B. F�orne,
�i#y Mao�ager
Af�est:
Rosemarie Call
City Clerk
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve submission of Department of Justice, Bureau of Justice Assistance (DOJBJA) Edward Byrne Memorial Justice Assistance
Grant application in the amouni of $60,658 and an additional .75 Full Time Equivalent Position. (consent)
SUMMARY:
On April 5, 2012, Clearwater Police Department (CPD) was granted approval by the City's Resource Management
Committee to utilize a$60,658 allocation under the federal Justice Assistance Grant (JAG) program to continue its
successful Report Review Team Program. The Program was launched last year with funding from the department's
2011 JAG grant.
The Report Review Team (RRT) Program was created as a means to increase supervisar efficiency within the police
department. The RRT Program removes the burden of report review from first line supervisors. Implementation of the
RRT Program has resulted in efficiencies for our field supervisors by allowing them to focus on evaluation and
supervision of field personnel, employee coaching, community problem solving, and reaching other department goals.
The smaller review team has also allowed for greater accountability and consistency in the final work product.
The current RRT Program consists of three part—time non—sworn employees and operates under the super�isory
umbrella of the Crime Analysis Unit. The team reviews, approves, and disseminates all police reports generated within
the Patrol Division and by Police Service Technicians to ensure that the reports meet the minimum standards set forth
by the department. Additionally, the team is responsible for the tracking of reports to ensure a timely review and to
provide feedback to patrol supervisors if corrective action is necessary.
The RRT Program currently consists of three grant—£�nded, part—time employees who supplement an existng part—time
position within the Crime Analysis Unit. The three grant funded employees were funded by the 2011 JAG grant.
The 2012 JAG grant will fund the salary and benefits of L43 full--time equivalent (FTE) report reviewer positions. This
is based on a maXimum of 90 hours per week to be shared among three employees for a total of 2,967 hours annually.
Based on the Pay Plan and using an hourly wage of $18.9949, salary costs are estimated at $56,358, with benefit costs
for social security at $4,311. The total estimated cost is $60,669, which is $ll more than the grant award. Any
difference between the grant award and the actual expenditures of the RRT Program will be funded from the
Investigative Cost Recovery project.
An additional part—time person will be added for tlis next phase of the program, and will be funded from Investigative
Cost Recovery funding. Also, any difference in the hours between the Fiscal Year 2011 and Fiscal Year 2012 grant
will also be funded from Investigative Cost Recovery funding. The additional person is equivalent to .75 FTE.
For these additions, using an hourly wage of $18.9949, salary costs are estimated at $42,416, with beneiit costs for
social security at $3,245. The total estimated cost is $45,660, all of which will be funded with Investigative Cost
Recovery funding.
Cover Memo
The total cost of the program will be $106,330 with $60,658 being funded with the Justice Assistance (DOJ/BJA)
Edward Byrne Memorial Justice Assistance Grant and the remaining $45,672 funded with Investigative��b�t��covery
funding. This figure includes the $11 over the grant award that is referenced above.
The Fiscal Year 2011 grant funded 1.75 FTE's. The Fiscal Year 2012 grant only funds 1.43 of those FTE's. The
difference of .32 FTE's will be funded with Investigative Cost Recovery revenue. In addition, a fourth position, ar.75
FTE's has been added to the program in Fiscal Year 2012. The program will have a total of 2.5 FTE's.
There is no mandatory match for this grant. The $45,672 from the Investigative Cost Recovery fund will be reflected in
the grant budget as a voluntary match.
There is no retention requirement associated with this grant and the additional positions will be eliminated when grant
funding expires.
There will be no direct adverse impact to the Police Department annual operating budget nor is there a required
match. Should the RRT Program continue to be successful, it is proposed that subsequent years be funded through the
same grant or the Investigative Cost Recovery project.
Type:
Other
Current Year Budget?: None
Budget Adjustment Comments:
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Appropriation Code
181-99329
$60,658.00
2012 to
Amount
$45,672.00
Budget Adjustment:
Annual Operating Cost:
Total Cost:
Appropriation Comment
Voluntary Maich
None
$106,330.00
$106,330.00
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 7
Pa�f� i ��f� ?
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Program Narr�ti��e
P�u6l�irr ldc'nlrfic�rtic�►t:
inn'?(�1(],�?O] 1, kl�� C"learw4�ater F'c7licc I]c;�ai°trneni (CPD) irn�rlc��ler�ted a Re��c�rt Reti°ie�,� .l�ea��z (R1�T}
Pil�t Pro�r�irn as an �ltea'nati��e it} licld sup�:rvisnrs revie��i�l� i��:��c�rt�. �[�he; pro�ram has �een s�
�uccess#ul t17at C1ear��.ate:r ��c��,�;� �eeks in ��tili�c ?[3�? 1E�G fiinds t« er�har�cc �nd etpaa�� tlte tcart� 1���
c}ne mcmher at�r� contirlue the �rc�i�rarzt #t�r �rit�ther year.
Traditic�nally, the poliue c�eparti�zent's re�,ort re��ie��� p1-c�cess h�ic� be�un at t]�e #ir�t line su��ep-��is��r4•
ie��el, i��itl� al1 r�tfense_ inciderlt, 5u���lerti�nt, �i1�i crash repot�is beitt� revi��� eci ancl a}?�?r«�'ed at t4�is
le��el. �epe�rts «°erc. 'the7� sei�t te� "C:ase Mana�est�ent.'' s� hc:re a secnnci re��i��� w� as ��one tc�r
di�s�n�ii�atiotl purposes. I�lis ��ractice wc�rk�c� 4��e11 f���- n�ei»� years. �uC as the dcpa3-t»Z�:�tt's
ti
su�erviseary span ��f ����tr«1 increased, t}7�: sttst�inability �f tt�is practiee t4'as Ysi•c�u�,�it i�1tc� c�tiestic�al. �
E
"i�he rer�uctio� c�f supen-isory' personneI ���ithin t}�� departnlent lt��s created a dr�t�iatie cliaz��e in �
s�aan nf contrt�l rs3tit��, ps�rcic�il�rl�� ���itliin il�e Patrol I)ivisit���. It� soine ca5es, }�atrnl tcanas laave a
su�er�•is�r t� nffi�er ratic� �s �li�,�P7 tis 1:1�}. �E�h4 t1��a��ia��; c�f tearl�s �nd tl�e ct�tl5��lid�tion c7f
�� oi°klc�ac�s �tas �zlsc3 �,l�c�,d an ae�ditic�nal h��rd�:n �nt� s�»3�e c�f 1k7e s�.i��n•i5nr5. "[ lz4re is nc7 i��Gesticm
that the impae.t c�I'tl�ese chan�ws hae� � ne��iit e�ffec;t ot� su�rervis���•y �v4�ilabilit�� tn tield
�ersonnel, iimelti• re�°ie��� �i` repc7rts, a��d sti�r�.t`r�isc�rs� �3�71I1i!' t(} Ci1Si1T�: CilIlSl5tZI7C�� ii� re�ort
C�lt7�i�� .
piC7'�'tC�lil� 3 C�Lle�lld.1' i��]UI`t !11 � i1PilC�ti' 171c1T1I1�I' i5 Ofe [7�]'�iT770L1111 lII1�lClI'l�I1Cf'. l[) ����. AC�L'�1t3C?tic�ll�',
police departrnent re}��rts are trequei�tl� s�.ihj�:ct tn puk�lic. pc�litica�, anci judicial s�rutiny. I'ric�r t�7
t�ie iin}�lem�ntatiotl c�f ttie RFt�I�, the de�artanent reliet� nn tirsi li��e st�per4 isc�rti }�er�nrztic.l t�?
etisure �7ualit} control. It� ihe �ast, pEitr�rl su�er�°isors re�•ie��ed appd-n�irn3te�� -��.Of�f) rep�c�rts per
year. Assui�lin�� eaeh report rcc�t�irt;d I5 tnintiites of �upc:t-vis��' titiZe to re��ic�� a�zd appro�-e. tllis
e�uatec� to Eipprnximatelti° 2- � h��urs that a sed��erw isc�r s�e�1t eac}a day a'ev't�rw'ing reports. A rc��iel�
o�� inci�i�nt t'e�art� in ?Q 1(} indi�:ate� a 1c�w4 repc�t-t rejcction rate amon�st t�ie r�lajcrric�;` of tic;ld
st�pe�'ti ise�i-s. Thi� �tt•c����l� s�ig�^ested tH1ai titanr c�i� t�ie tie�arkment"s t'epoa•is �iez-e nc�t suhj�;ct ica
ri�c�re�us re�'iew c�r scrtdtiil�' anci tl�at th� trac�itional ��ractic�: ��f� revietii in� pc7lice ��eporis w r�s ciot
tl3e m�st c:ftiLient use af su�ervisnr}� titZle atid ciic� �lc�t �i�stir� a��uality r��c�rk �rc7c�uct
T��e F.'eport Rer�ie��� Tean1 E'ilnt Pr���r�m �was iz�l�l�tr►e:nt�d utilizin�� ?[}l 1,IAC� fut�ds and ser�•�:�
a� a m�a�ls t�� increase su��rti�isnr efficizzicti s�it�iin �1ze ��c�lice �e�artr�iet�t. 1"l�c R.I�T Pii��t
Pr���iam heis k�c�t� e�it'eme��� sucecsstiil it1 remc���iti� il�c burdea� o#'re��cart revit�� frc�r31 ttrst lii��e
supe.r��isors �nd l���s r�si�lted in ei�#iciencies 1:c}r c�titr tield s€��ren�isnr� by allow�in� then� to fc�cus c�n
evalt�ation ���d su�er�,�isit�n c�f �iel� ��ersonnel, �:rn��lo4'ee ct�acllii7S��, Lt]177171L1i11��% �7I'C1fJ1�T11 5[3IL'1I7�.
��tid �eaehin�= nthc�r de�at'ta1le��t �o�ils. T�le smaller revie��� �eat�a ltas also all�����ed ti�r �re�ter
accntlntability and c�nsistencr in the tii��zl ���c�rk ��r��duet.
Praject Sarfr2►tr�rr��:
The enhar�ced RRT Prcis�rat�l ��ill cansist of`�i intal c�# ti�-� ��f�rt-tinle, nt�r�-st��E�t�� ei�����4}yees and
�t��ill �per�te �u�det� tite su�ei-� isol-�- �in�brella c�l� tlle C`ri�ne ,-'���alr`sis �!nit. 'l�hc team c�ii�rer�tl� i�
�c�m��rised «#' canc cxistiti� pai�t ti1��e eta�plo��ee ai�c� thrLC J.�,Cr �rant-lu�ided e��1pl�,��ees.
C�lear���tcr pro�st�se4 ��le �����itic�t� ��f ��nG r�1c7a•e additi��nal ea�Y��lo�•ee tc� he fi�nde�i thi-cati�h t�1e
�rant, u5ii�g he�th f�det'al anc� lr�c�l T�t�atcl� fun�{ir�� brii��it�g il��. toial n�unY�er ��f� ��e��c7ri ret ie���ei-s
t�s �i�e.
�`17e teatn E�ill c��niinii�: tn r�ti�i�:«. a��rc�t�e, atld �isse�aiina�c all p�licc� �-e��c3rts ��i��a'�ked ��itl�in
tl�e Patrnl Ui4�i�ion ai�cl by Pc�lic�: Scn'ice �1��.�:��x�ieiatts lo ei�s��re th�it t�le repc�rts n�eet t�te
i3�ainin�un� stan�i�rds �ei ft�rth �� the d�partment. ad�iti�nal�4�, tl�e team ��ill l�e res��ansihle f�r
the trackii�� c�f rept���ts to e�nsure a tlinel� r�vie«� ai�c1 �Src���idc fe;�dback to p�atr�.�l su�er� iscrrs if`
cr�rr�ctive actici�i is i�ece:ssar��.
The F'olice �e�artment ���ill c��r�lin�E t❑ em��loy thc thre:c crc�€lrtio���rl paxrt-ti��ie re� ier�ers c�hc� �rc.
cut'rei�tl�t tundecl ur}�er t11c 20] i JAG ��railt, 11 i`nui-tl� part-tin�� re;vie��,-cr ��-ill he hi�`ed. .�,ll fc�ur
}��sitit�ns ���il] Ue ti�ndec� us�r�� "?(]12 .fr'��i ft�nds and local t7�atch. Tliese four �-e��c�rt rev�c��cr ti
c�5itic�ns ��ill su a le:ment tlte e.r:islin� ait time nsitic�n �t�itl�iz� ti�e C"�'itr�e ,�.i�al��sis �init tt�r a �
� ,� 1}?' P.._ � � , �
t«tal c�f itve te�m i�iembers. �
�
Tlie iZRT ��ill �c�nsist of �l �ra��trf�mc�G�i �niplc�G•ees. ����rkiii4� {i���i-oximat�l� ?�? i�ot�rs pc�• ti���k,
for one �•ea��. fnr a t�tal ��t� �.?4]Cl hratiirs. �1'he l�c�lirlti' rate ���ill hu $➢8,�9�9. 2.�1��7 of�tl�e �.?L7U
annual h��urs will be iunde�i ti�°itl� f�cieral fiur��is in tlie �iznot�ni c�f $56, �58. ?,? �; l�c�urs � ill be
fu��c�cc.� frc�tm the C'l�:ar�°ate�- Paiice Departir��r�t�� [i1l�cstzgative �ecc�G�err� F�dri� (IRFj l�r �i tr�tal
��f� $�2,� 16.
Sc�cial �ecurity f�-i�i�e beneiits ��ill be �aid Fc�r a11 intir �r�tnt-1-utZde� empl��r�'ees at a rate c�f 7.{�5°'0
i`t�r ?,�367 hnurs ic�r a tc�tal of $�,_i l 1. S��tial Sec�arit�• for the r€triaii�i�z� 2,? i� h�aua'� ��ill be p�ic�
fr�m tl�� IRr in the amaunt c7t� $�?5(�.
I3udget I]e�tail Worksheet
A. Ners�nnel — C�ist each positi�i� h�• title ailci flame ��#� e�nplu��ee. if availalilc. ��i��« the tii�rival s�las��
t�ate ai�d t�le �}er�et�ta�e �f�timc tn �e dc��c�tc�i tn t}le }�rc�;cct. Cr�m}��nsatic��� ��aid l��r �:z�1p1c���ccs
cn�a��:c� it� �rant acti�;•iiie5 i�ius� be cc}�isist�nt ti��ith that �Said �t�r s'tt�zilai- �cjr�: �iitllin ihe appl�ca�7[
e�r•gani�atio�i.
�I <iinelI'c�siti ��a�
Rept�z-� Re�•i�:���•er
S�la�� Cc3m�er�satican
4 persnr�s x?� lic�tjrs per �,�eek � ti?
r.� eel�s � �? Ci[l l�c�urs
�irar�t f�ilid���: ".'��7 hours x $18.���?��)
�er lu���r = ��G. }�K
Lncrrl irrrrtch: 2,233 frnc�rs x�18.9949
per Ire�rrr = $�12,d11 d
C'ost
��b, ���
ti
�
E
a�
�
42,416
T+UT,�L �98,77�
B. Fringe Benefits — F'ring� �ie»chts �hc�ulL-i hc hastci c}ra actual knc�4�n c��sts c�r an c:stahlishce�
fc�rrnsila. Fri���e k�eneiits are i:oa- the j�er�otZn�l �ist�d it� ��ud��t cate��nry (a) and c�ill� f`�r lhe
p�:i•centa�e nf time de��c�ted tn tl�e �roj�;et. `
:�:am�'Pc�siti«n
Re�c�a't Revie�rer
I3��telits Cc�tnt�utation
Cirant fu���cd: Scici�il 5�ct�rity r�i:'
7.fi�% lor �.9�;7 lzc�urs = `��. � ] l
Lc�ccrl rr�rrtcli: Sc�ci�r! �ecuritl� �u;
7.6:i "� fo� .�,�33 frt�urs = �3,�95
$11 rrdditio�ral h�rie�tS L"JtflY��fl fU
Irtcrrl rrrrrtell rxs tlre r�ctrrcrf tvta#
clr�!!ar anrvrrirts ��=ilf e�c•eett tlre
ba-ajrt a►vrrrrl rr�rc�aryrt c�f .�60,658
C`c�st
4.3 L) (]
3,256
T[�Tr�L �?,5�6
C. Tra►°el — Itcn�i�c Travel c��Strlses c�t prc�.ject �er5on�i�l L��� pur�ose (e.�.. stafl'tc� tt'4�atai�i�. t�elc�
inter�ieti��s, ad4�isary group �neetin��. etc.). :4licz��� tlle b��sis c�fc;c�rn�irtatior� {e.�., si� pec�ple to ;-cia}
trainin� �tt ��: airfar�:, �� l�d�;i�7��. �X suhsiste�3te}. 6ci tr�ir�in�.: ��rojects, tra4�el and meals �nr trainees
sh�uld �e listed separ�tel�+. Shc�r� tlle nui�7ber c�l�irai��ees anc�l tbc uriit cc�sts invc�lveci. �cienii#ti- tt�e
Ic�tati��n t7l�tra��el, if k1�cz��n. Ir�cii�ate sc�tirc� c�fTr��s•el Policies ��}���lie�i. 1'�p�lie�ziit E�i' F���eral Trati�el
Regulatinti�.
se �1' T�-aw�el 1]�:stinariozi Ittr�� C`�����?ut�tic�n Cost
�1�U�[��L -�-
ll. E�ui�ment � List nc�r1-e:�penc��ihfe itetx�s tl�at ar� tc� lae ��urchased. Nc�ricx��enda�a�c c:��tiipment is
tat�gi�le prc�p�rtti� hati�ir�g a usc�ti�l li�e ofn�ore thai� t��o �'ears at�d a�� accluisiCi��n cc�si c�f�$S.�7UU c�r
�nare per uni�. (Nc�te: C)r�,ani�at�c�ii"s c�GVn ca}�ittili�3tint� p�7lic�' ma�� be u�ed fc�r iteirls c€�stii�� I�ss
than :��,0[]{)). E:x��ndable iteins shoul�� bc in�:lttc�c:a eithez- ii� ihe '`����a}�lies" e�ttc�s�ry c�r it� the
"[)iher.' c:ate��c�rt ..�1ppIicar�ts �l�nuld ana�ti ze the cc�st henetits of purchasin� it�n�s �=ersus leasizl� �
equipment, especiallti �ai�h-cc�rs[ items anii those suhjc�t to rap��l tecltnical �d����ces. Itented c�r iea��
e�uipment costs sh«uld ��e �isted i�� �he "['c�ntractual" cateS:,'c�ry. E,��lain hc�« t�1e. �;�lui�3n3ent is E
n�.Ge:ssat�� for 4he sucLess nftF�� prci,jec.t, .�l.ttac�� �i nai-r���ive deserihing thc; �irc�curen��z�t methi�c� tc� k��
used.
Itcrn C'nn��titatit�n Cc�st
TC1T:�L -0-
E;. �uppli�s — List %t�ms �� t�•}ae (c�tiicc su��plies, pc�sta�e, trainin��' n�,aili-ials. cop?;in� }?aper. anc�
cxpencia�le itc.ins ccastin� less tha�1 �5,()(}U, suc1� as �c���ks, l�anc�-hcld ��p� �'ec oz'�ers), anc� sl7c�w�
the basis ic�r ct�m}�utatit�n. {:?�Ic�te: L�r�aniz�tinta's c�r�n capitalizatioa� ��«li�:t' t1�ati� re «se�i fe�r itetns
castii�� less than `b5.{.)(}(]?. GenerE�ll�, s�ip��l�es inLlude G�tat� tnaterials that are expenc�ahle c�z-
c�i�ts�ii2�ec� dua•in� the ct���rse c�i� the �rr�je:ct.
F..
Su��pl�� [tc���s Cczr�lp�it�iic�t� Cc�st
'T('IiAI.. -V-
F. Construetion —:hs a rule, cc»zstt�uctzotl cc��i5 are nc7i allc���ah1�. [n wc�me cas�s, tnin��i• re���zii-s ��r
ren��4ations ina�' be alloi�ak?l�. Cons�ilt ���ith the ��rc�graaz� c�ffice t?ef�re b��c��etin� ft�r�c�s in thi�
c�tc«c�n�.
Y�irpnse Descri��tic�a� ��1 4�'ork Cc�st
TC}TAL
Ci. Cp11511I�&rii'SICOIlI't'elCtS - I1�L�SL'�tC t?a�1C'.tI7�1' r��I711��1i11 ti j(?I'I17z�7, «Cil�C17 I�Pi7CU1'LtZ1�I1� P011l:i� c3r tklc
�=ederal r'lcqttisition i�e�ulatic�ns at•� f«llt�.��ec�.
C'n��:rt�ltct�tt f'c�es�: �'t�r e�ich �nnsultat7t ent�r ih� natne, ii� �no�� n: scr�•icG io l�e I�r��� ii�ed: }ZC�t�rlv ��z�
€�ail�` fee (S-hc��ir dav}; ai�d estia�late�j tim� c}i� tkle prc�je�t. C«nsuliant tees in e:xcess of $?�() ��r ci
reqtAire aaditi�nal justit�i��t�an an p�'inr �Yp�rc�r�al l��r ().iF'.
I�iatt�� r�#` Cc�alsultarit Sct�,�ice Prc��°ided C'c�r�lputatic��� �'c�st
S��6totcr! �-0-
C:'r�r�.s°rrlF�rnt f::t��c�tz.sc�,s.` L�st all expc�lscs to bc p�id fr���n tl�e �rant ta thc inc�r� id�ial ennstiltar�ts in
additio�� i�� their fees (e.�., travcl, mi:als. ]c��lgin�, etc.)..
It�m L�ca[i€�n C: t�rn�utati��n C'
�
E
Serbt�trxl '��-
['r3ntf�c-tcts: Prca4 ide a desc:ription c�f thc pr�duct nr serr ice tc} t�e ��rc�curec� h�• �c��itract ar�d an e;stimate
�f the cc�st. Appiical�ts are e��cou�-a��d t�� �rom«te 1'ree a�ici o�en coriipetitio�� i�1 �� arding cntttrarts.
IL separate justific�itiz��� must be �rc�t�i�iec� ior so�e sourc� ccantracts in e�ctss c�f S�1 ��(�,O[)U.
Itern
C'c�st
5'erhtr�ta! -0-
T[]T�►L-il-
H. Dther Costs — Lisi �terns �e.�.. rent, re�r����L�rti�n, tele�hnnc,.j��utc�rial or secua`it�� ser� ices, ai�d
1T14`�511�cit1�'� [lT' CC}Tlflt�l'.T1�1a� ��U11C�ti} �y lllc1j01" t1'�7f: �i]C�I i�1L' 2?'t1SIS i7� ��1� C:CIIT1FJEilt�tic3iY. Fn�- e:��r�pie.
prc�t idc: tl�c sc�uare ft��ta�;e at7c� the �.e�st ���r s���iare ft�c�i ic7r r�rit, an�� p�-t��°ici� a�nont�ll�;� realt�.l cc�st and
h�w tn�nv months tc� rent.
Descri�tic�n Cc�tnpt�tati[�n Cnst
TUT�L -[}-
I. Indirect ��osts — tti�iii'e�i ca�cs are all����t�i ��nl�� if ttle ap��lic��nt has a 4�ec�erall�� apg�ro4'ec� ir�dircct
���st rate. !'� co�y «f�th� rate; a��pi•c�r�l (a lii�l� e:�ecutc�l, i�c:�otiatzd agreeinent} must he �ttacl�eel. I1'
the applica�lt dnes not �1ave ar� eip�i-c�v�c� rate, oale ca�i be t-e����estcd h�' cc�tztactit�� tlYe ap��lict�i�t�s
cngnicant Fec�era� agGi-�cy. ��hicil «ill i-evieu� al! dc�c�it��entatio�Y �tt� ap�rc7s�e �� ratc ����' the appli�t�rit
ar�anizatit�n. or if�the �a��}�licaz�t's accc��zitiin� sl��tem permits. ct�sts t�1ar ��e E�ll�c€itec� in t�ic c�irect cc�st
cate�orae�,
[��:s�riptic�n C'
T+[)TAL
C nst
ti
�
E
a�
�
J. I3ud�et SummarS' —�'h�n rc7u �Ya� e c��m��l�ted tt�c �i�dget ��,c��-I�sk7ec�t. t�•ans�:�r t��e t«tals far cach
�.ate�ory to th� spaces be�c��. C'nnlp�ite: ihe tc�tal di�•eci c��sts and the totezl �rcrject cc�s�s. lr�dirt�t�: tl�e
ail�r�unt taf �eder�l funds r�c�ur.sted �i3�i tl�e amc�unt c�f� n���-[��cderal #iands t11at l�; ill s���pc�trt C���. prc.�ject.
Buc��ei Cate�c�i-�
�1,. Pers��nel
B. ra•ii��e Ben�tits
C. "l�ravel
I3. E�ui�ment
F.. Stipplics
F. C'ansirt�ctic�r�
Ci. �'o��s�iltat�ts,�Co�ltr�cts
H. C)ther
:'1inc�unt
$E)8,77�1
�7,Sj6
`b-[1-
`�-Cl-
�-(]-
�-(�-
�-0-
�-0�
"l�c�tal i]ij•ect [:r��sts �106,33�
I. In�iirect Cc��ts �-[l-
T(]TAL PRrUJECT CC3S"I'4 �1�(,33f1
h'��i�r�l I�4c�uest
I'� c�n-Fec�eral l�eq �icst
S6U,658
54�,(a72
ti
�
�
�
Work Session
Council Chambers — City Hall
Meeting Date:4/30/2012
SUBJECT / RECOMMENDATION:
Approve a Contract (Blanket Purchase Order) to Wingfoot Commercial Tire of Clearwater, FL for an amount not to exceed $380,000
for the purchase of Goodyear tires for city motorized equipment during the period May 1, 2012 through Apri130, 2013, in accordance
with Sec. 2.56(1)(d), Code of Ordinances - other governmental bid, and authorize the appropriate officials to execute same. (consent)
SUMMARY:
This Blanket Purchase Order is a piggyback of the Florida State Contract 863-000-10-1. This contra�overs the
period April 1, 2011 through March 30, 2012. The State of Florida extended the contract for 30 days through April 30,
2012. The State of Florida agreed to a one�ear renewa] of this contract with the vendor making the effective date May
1, 2012 through April 30, 2013.
This contract covers the purchase of several different sizes of tires for use on all city vehicles.
Type: Purchase
Current Year Budget?: Yes
Budget Adjustment Comments:
Current Year Cost: $360,000
Not to Exceed: $380,000
For Fiscal Year: 3/1/2011 to 2/29/2012
Appropriation Code Amount
566-06611-550700-519-000 $380,000
Budget Adjustment:
Annual Operating Cost:
Total Cost:
Appropriation Comment
BPO
None
$360,000
Bid Required?: No Bid Number:
Other Bid / Contract: Florida State Contract Bid Exceptions: None
#863-000-10-1
Review 1) Financial Services 2) Office of Management and Budget 3) Legal 4) Clerk 5) Assistant City Manager 6) City
Approval: Manager 7) Clerk
Cover Memo
Item # 8
Work Session
Council Chambers — City Hall
Meeting Date:4/30/2012
SUBJECT / RECOMMENDATION:
Approve a Contract (Blanket Purchase Order) to Honeywell International Inc. — Building Solutions of Clicago, IL for an amount not to
exceed $140,000 for the quarterly Maintenance Fees for the period May 1, 2012 through April 30, 2013, per the contracts dated Nov.
17, 2008 and April 28, 2010 and authorize the appropriate officials to execute same. (consent)
SUMMARY:
The City of Clearwater signed two contracts with Honeywell Building Solutions to retrofit various buildings with energy saving devices
under the State of Florida Energy Savings Contract 973-320-08� These contracts included provisions for guaranteed savings under the
Performance Contracting specifications.
The first contract was signed on Nov. 17, 2008. Several lighting changes and air conditioning unit replacements were coinpleted at the
Long Center. Also, a dehumidi�er system was installed in the pool area to remove high humidity and chlorine particles from the area to
create a better environment and protect the steel structure from rust and deterioration. This contract term is 20 years. The guaranteed
savings for the 20 years is $4,964,669.
The second contract was signed on April 28, 2010. This contract included lighting changes, air conditioning replacements and
automated HVAC controls in various City owned buildings and pool pump replacements at the Long Center. This contract term is 15
years.
The guaranteed savings for the 15 years is $6,119,618.
The contracts required Honeywell to maintain all the systems installed for the term of the contract. This Blanket Purchase Order covers
the maintenance and audit costs for one year.
Type: Operating Expenditure
Current Year Budget?: Yes
Budget Adjustment Comments:
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Appropriation Code
565-06531-530300-519-000
Bid Required?:
$128,861
$140,000
4/1/20ll to 3/31/2012
Amount
$140,000
No
Budget Adjustment:
Annual Operating Cost:
Total Cost:
Appropriation Comment
Other Contractual Services
Bid Number:
None
$128,861
Other Bid / Contract: Bid Exceptions: None
Review 1) Financial Services 2) Off'ice of Management and Budget 3) Lega14) Clerk 5) Assistant City Manager 6) City
Approval: Manager 7) Clerk Cover Memo
Item # 9
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve a proposal by Construction Manager at Risk Biltmore Construction Co., Inc. of Belleair, Florida, in the amount of $281,540.04
for the rehabilitation of three vehicular bridges in the City of Clearwater, which includes all labor and material costs to complete the
rehabilitation, and authorize the appropriate officials to execute same. (consent)
SUMMARY:
The City of Clearwater Engineering Department initiated this routine maintenance project to prevent further erosion and deterioration of
bridges as identified in January 2011 FDOT (Florida Department of Transportation) Bridge Inspection Reparts. Maintenance and
aesthetic worlc will be performed on the Clearwater Pass Bridge and the fender system in the boating channel below. The other bridges
are on Fairwood Avenue over Alligator Creek and on Overbrook Avenue over Stevenson's Creek.
Biltmore Construction proposes to perform the bridge rehabilitation under the Construction Manager at Risk contract in the amount of
$281,540.04.
Construction, Engineering, and Inspection (CEI) services during the construction period will be completed by the City's Engineering
Department, which includes regular on—site construction inspection, engineering assistance with onsite observations and interpretations,
review of shop drawings, attending meetings, and responding to contractor questions.
The contract period for construction is 150 consecutive calendar days estimated to start in June 2012 and finish in November 2012.
The Engineering Department shall own and maintain, in conjunction with the Parks and Recreation Department, the proposed
improvements included in this contract.
Sufficient budget and revenue are available in the Capital Improvement Program project 0315-92274, Bridge Main and Improvements.
Type:
Capital expenditure
Current Year Budget?: Yes
Budget Adjustment Comments:
See summary
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Appropriation Code
$281,540.04
$281,540.04
2011 to 2012
Amount
Budget Adjustment:
Annual Operating Cost:
Total Cost:
Appropriation Comment
l►�
$281,540.04
0315-92274-563800-541— $281,540.04 See summary
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 # 10
�.
BILTMORE
C 0 N S T R U C T V 0 N
ApriE 09, 2012
Mr. Kelly O'Brien
City of Clearwater
Engineering Department
P.O. Box 4748
Clearwater, FL 33758-4748
Re: Sand Key , Overbrook Avenue and Fairwood Avenue Bridges
Bridge Maintenance Proposal Revised
Dear Mr. O'Brien:
I�ECEIv
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��,�>;��f ClearN,ater
erir,�2 Del>arh�oN„�
As per your request, subject to the Clarifications and Qualifications listed herein, the total cost
to provide the bridge maintenance services as outlined below is as follows:
DESCRIPTION AIV90UlVT
Cost of Work
Sand Key Bridge $ 128,616.95
Overbrook Ave. Bridge $ 10,942.24
Faarwood Ave. Bridge $ 38,564.50
Erosion Control/Containment $ 4,800.00
Contingency 20 % of total above $ 182,923.69 $ 36,584.74
Subtotal Base Proposal $ 219,508.43
Add Alternates 2-10 $ 51,693.01
Contingency ore Alternates $ 10,338.60
Total Proposal with alternates $ 281,540.04
1055 Ponce de Leon Boulevard Belleair. Flarada 33756 . 727-585-2084 . Fax 727-585-2088
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J. Parker to K. 0'Brien
April 09, 2012
Page 2 of 6
Clarifications and Qualifications
Owner and Construction Manager / Contractor agree no#withstanding any other covenant that,
due to the special nature of this project, the Construction Manager / Contractor undertakes this
work subject to the following specoal conditions, terms, and understandings:
1. Scope of Work
Sand Kev Brid�e
Provide all materials and labor required to complete otems 1 through 5; 7 through 18 on the
Bidders Proposal Sheet (attached), and add alternates as approved by The City's project
manager listed below.
1. Repair 2' X 1'-5" X 3/4" spalled concrete on underside of utility box (element 12)
2. Clean 8 expansion joints of debris at abutment 1, pier 4,7,10,13,16,19 and
abutment 22 (element 300). Including MOT, removal of debris by mechanica9
means, final cBean with compressed air.
3. Re-fasten pull box covers or install new covers at West side of the left ens'sde
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
�.5.
16.
barrier in spans 1, 5, 9 and 11 (element 331).
Rernove �.0" X 5" X 4 1/2" over pour of concrete at top of bearn pedestal 15-7,
pier 16 (element 310).
Re-fasten top of east access ladder at pier 11 (element 563).
NIC
Remove spalled concrete at top of pier caps 10, 11, 13, 15 and 16, 9 locations
totaV (element 234).
Replace 15 walkway planks at North and South fenders (element 387).
Replace 9ower wales at East end of South fender, .8 MBFM (element 387) of
treated wood timber as per FDOT Section 955.
Repair delaminated concrete at top of seventh battered pile from the West end
of the South fender, third battered pile from the East end on the North fender
and the first battered pile from the East end of the North pile (element 387).
Repair broken cable wraps, fractured stringer and walkway planks at interface of
panels 15 and 16 of the South fender and repair spalled and delaminated
concrete at pile clusters 2 and 4 from the East end and the West end of parael 16
(element 387).
Repair delaminated concrete at the top of the knee wall retaining rip-rap at the
East end of abutment 22, approximately 4'-6" X 8" (element 396).
Repair delaminated concrete at South bulkhead cap approximately 30' X 1' and
spalls 14' X 10" X 2" (elernent 290).
Clean, repair /seal South bulkhead sheet pi9ing ( element 290).
Repair/replace 19 existing light fixtures along East side of structure (Inspection
note DGDO).
Prepare surface and instal! 5135 lineal ft of 8" thermoplastic white edge line.
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J. Parker to K. O'Brien
April 09, 2012
Page 3 of 6
Overbrook Avenue Brid�e
17. Remove arad replace existing wood timber retaining wall at Northwest corner of
bridge with new SG-625 vinyl sheet piling as per attached product daia sheets,
approxomately 14 9ineal feet and new concrete tie-backs (element 476).
Fairwood Avenue Brid�e
18. Clean (sand blast), prime with Sherwin Williams Fast Clad Zinc HS Primer, and
coat with Sherwin Williarns Targuard Coal Tar Epoxy Coating approximately 221 0
lineal feet of existing steel sheet pilong. An allowance of $2,000.00 is included to �
repair steel sheet piling as needed. Repa'srs include removal of bad areas, �
cleaning and welding new steel patches. �
19. EROSION CONTROL— No degradation of water quality, increased turbidity of the
water, and/or discharge of any foreign material into the water shall be
permitted. Containments shall be designed and used to collect wash water,
abrasives, debris, coating materials, and other project related materials from
entering the water through spills, releases or deposition frorn airborne
materials/overspray. Containment plan shall be approved bv the En�ineer prior
to start of work. Once the containment is set up, it will be inspected in place and
approved by City staff prior to start of work. These containments must be
adequately maintained for the duration of the work. No staging shall occur
within erosion-prone areas adjacent to the waterways. Any rr�aterial to be
stockpiled for rnore than 24 hours shall be protected by appropriate erosion
control devices. �ust control measures are required as necessary to prevent the
surface and air transport of dust from any construction activity performed under
this contract. When cuttong thru corecrete, care should be exercised to prevent
dust from becommng air borne. The Contractor must use an engineered control
such as the use a wet saw or dust collector. No separate item for dust control
measures is inc9uded for payment in this Contract. The Contractor shall consider
the cost of any dust control measures that is necessary for the proper
construction of the project. Contractor shall be responsible for the requirements
of turbidity barriers per FDOT standards
Add Alternates
Overbrook Avenue Bridge
Alt 02 Bridge Railing —
Clean and repaor minor cracks and spalls
existing balusters with new to match existin�
Alt 03 Concrete Culvert Repairs —
Seal asphalt cracks with hot tar roadwav
on both rails. Replace 4
reaair. Reqair construction
$ 1,138.31
$ 6,323.97
J. Parker to K. 0°Brien
April 09, 2012
Page 4 of 6
joints with NP1 Caulking. Repair spalled and honeycombed areas with
�ASF 1060 and Euclid Redline Patch Materials.
Alt 04 Concrete Wall Repaors — $ 4,196.82
Repair spalled areas and open joints.
Install additional anchor supports for utility pipes.
Alt 05 Channel Repairs — $ 15,970.90
Scour hole at SE corner along South wall, approximately 14' X 5' X 4'-6"
with grout. Repair eroded bank areas.
Tota9 all Add Alternates Overbrook $ 27,630.00
Fairwood Avenue Bri
Alt 06 Concrete deck — Repair all asphalt cracks in roadway and shoulder
with hot pour joint sealer, repair existing curb damage.
Alt 07 Clean and reseal exasting expansion joints, 99 lineal feet.
Alt 08 Repair all spalled concrete at open girders
Alt 09 Repaar all concrete spalls and cracks at columns.
Alt 10 Repair approach s@ab undermaned areas.
Total all Add Alternates Fairwood
$ 8,667.28
$ 7,633.46
$ 3,679.89
$ 2,069.94
$ 2,012.44
$ 24,063.01
1) Time of performance — Construction Manager will endeavor to Substantially Complete the
Scope of the Work in one hundred twenty calendar days (120) from the receipt of the
Notice to Proceed arad all requored permits. Final comp9etion will be thirty (30) calendar
days after Substantial Completion. Sand Key Bridge may have a separate Notice to Proceed
date as required to avoid holiday/event traffic.
2) No liquidated damages are in effect for this project.
3) No permitting is anticipated as the work is considered maintenance.
4) The Construction Manager sha91 observe the Owner's guidelines for project security at all
times. No watchman service is included in this Proposal.
5) Due to the nature of this work, �uilders Risk/property insurance cannot be provided.
6) Use of contingency funds must be approved in writing by The City's project manager or
appointed representative.
7) No temporary trailer facilities are anticipated or included. We do include temporary toilets
for workers at Sand Key Bridge only.
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J. Parker to K. 0'Brien
April 09, 2012
Page 5 of 6
8) Testing and surveying 5ervices are not included unless encluded above.
9) The Cuty reserves the right to accept and/or reject subcontractors.
10) Warranties and Guarantees:
Biltmore Constructiora Co.. Inc. to the Owner
Bil�more Constructaon Co., Inc. warrants to the Owner that the materials and workmanship
furnished under this Contract will be of good quality and new unless otherwise required or �
permitted by the Construction/Contract Documents, that the Work will be free from defects �
not inherent in the quality required or permitted, and that the Work will coraforrr� with the �
requirements of the Construction/Contract Documents. Work not conformong to these
requirements, may be considered defective. Biltmore Construction Co., Inc.'s warcanty
excludes remedy for darr�age or defect caused by insufficient maintenance, improper
operation, acts of god/nature, vandalism or normal wear and tear under normal usage. �he
term and duration of this express warranty is one (1) year from the Date of Substantial
Cornpletion. The provisions herein shall not prevent the Owner from proceeding directly
against the manufacturer and/or installer for such longer period of time as allowed by state
statute.
Installer / Subcontractor Warraraties and Guarantees
The Subcontractor shall warrant to the Owner and to Bi6trnore Construction Co., Inc. that all
workmanship and materia9s are free from defects in installation. The express
warranty/guarantee shall be consistent with the d�arations stipulated in the
Construction/Contract Documents, customarily one 1 year from the Date of Substantial
Completion.
Notwithstanding anything to the contrary, neither Biltmore Construction Co., Inc., nor its
surety, nor the Subcontractor shall have any joint/several liability relating to, nor shall they
be obligated to underwrite, or in any way becorr�e g�oarantor(s) of any manufacturer's
warranty/guaranty or product to the Owner. The Owner shall be provided with the
"standard" rraanufacturer's warranty, and it shall satisfy the requirements under the
Construction/Contrac� Documents relating thereto.
Manufacturer's Express Warranties / Guarantees
Biltmore Construction Co., Inc. shall collect and transmit to the Owner any and all standard
manuiacturer's warranties and standard manufacturer's guarantees specified in the
Construction/Contract Documents. The obligation and liability of Biltmore Corestruction Co.,
lnc. and/or its surety is limited to the collection and proper transmettal of #hese warranties
and guarantees to the Owner.
J. Parker to K. O'Brien
Aprul 09, 2012
Page 6 of 6
Existin� Warranty/Guarantee:
Notification to any previous or existing guarantor to maintain any pre-existing warranty is
not included.
11) This proposal is based upon tF�e performance under the existing Continuing Area Contract
for The City of Clearwater dated February 28, 2011. AEI work shall adhere to Florida
Departmen� of Transportation (FDOT) Roadway Design Standards and FDOT Bridge
Maintenance and Repair Handbook (Latest Editions) and The City of Clearwater Contract
Specifications (as applicable). Additional cost as a result of corraplying with The City's
0
Contract Specifications will be reimbursed to the CM from contingency funds. �
�
12) Notwithstanding anything to the contrary, the Owner specifically acknow9edges and agrees �
that the Construc�ion Manager (Contractor) operates on a pay-when-paid basis with its
subcontractors, and nothing contained herein or elsewhere shall be unterpreted to require
the Construc�ion Manager and/or its Surety to remit any payment (including final payrr�ent)
to subcontractors prior to the receipt of payment (including final) from the Owner.
Please contact us if you have any questions.
Very truly yours,
�
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Jeff Parker��
Vice Presi�nt
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1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
2012 Bridge Rehabilitation
Sand Key Bridge
Repair spalled area at utility box LS
Rernove dirt and debris from 8 expansior� joints LS
Replace pull box covers LS
Remove overpouc frorn beam pedestaV LS
Secure ladder at pier 11 LS
Repair broken suppor� post ior clearance flood 9i� LS
Remove spalled cor�crete from pier caps LS
Replace 15 walkway planks LS
RepVace lower wales LS
Repair delamination of pile tops LS
Repair broken cable wraps LS
Repair kneewall de9amanation LS
Repair delamenation of South bulkhead cap LS
Clean and seal horazontal cracks at S. Bulkhead LS
Replace 19 light fixtures LS
Install 5135 If of thermoplastic white edge line LS
Total Sand Key Bridge
Overbrook Ave.
17 Replace tember retainang wall and replace with LS
sheet piling
Alt 2
Alt 3
Alt 4
AVt 5
18
Alt 6
Alt 7
AVt 8
Alt 9
Alt 10
19
20
Replace (4) ballusters, repair cracks on rail LS
Concrete culvert repairs LS
Concreie wall repairs LS
Channel repairs LS
Total Overbrook Ave
Fairwood Ave.
Clean and coat 221 If of existing sheet piling LF
Concrete deck repair LS
Clean and reseal expansior� joints LS
Repair spalsed concrete at girders LS
Repair spalls and crack at colurr�n LS
Repair undermined approach slab LS
Total Fairwood Ave
Subtotal lines 1-17
Erosion Control/Containment
Contingency C� 20 % LS
Total Lines 1-18
Subtotal Alternates 1-10
Alt 11 20% Corotingency Alternates (ii required) LS
Total Alternates 1 - 11
Subtotal Proposal
Contingency
Total Proposal
Total Proposal
Total
1 $ 3,535.75 $ 3,535.75
1 $12,750.12 $ 12,750.12
1 $ 746.44 $ 746.44
1 $ 3,435.75 $ 3,435.75
1 $ 646.45 $ 646.45
1 $ - $ -
1 $ 3,185.75 $ 3,185.75
1 $ 2,092.87 $ 2,092.87
1 $18,128.74 $ 18,128.74
1 $ 6,871.50 $ 6,871.50
1 $12,950.12 $ 12,950.12
1 $ 8,117.93 $ 8,117.93
1 $10,857.24 $ 10,857.24
1 $ 7,121.50 $ 7,121.50
1 $26,393.11 $ 26,393.11
1 $11,783.68 $ 11,783.68
$ 128,616.95
1 $ 10,942.24 $ 10,942.24
1 $ �,138.31 $ 1,138.31
1 $ 6,323.97 $ 6,323.97
1 $ 4,196.82 $ 4,196.82
1 $ 15,970.90 $ 15,970.90
$ 38,572.24
221.00 $ 174.50
1 $ 8,667.28
1 $ 7,633.46
1 $ 3,679.89
1 $ 2,069.94
1 $ 2,012.44
$ 38,564.50
$ 8,667.28
$ 7,633.46
$ 3,679.89
$ 2,069.94
$ 2,012.44
$ 62,627.51
$ 178,123.69
$ 4,800.00 $ 4,800.00
1 $ 36,584.74 $ 36,584.74
$ 219,508.43
$ 51,693.01
1 $10,338.60 $ 10,338.60
$ 62,031.61
$ 234,616.70
$ 46,923.34
$ 281,540.04
$ 281,540.04
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Attachment number 2 \nPage 1
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www. My C I earwater.com
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Bridge Rehabilitation
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Geagraphic Technology Divisian
100 S. Myrtle Ave, Clearwater, FL 33756
Ph:�727)562A750,Fax:�727�526-4755
www. My C I earwater.com
Fairwood Ave.
Bridge Maintenance
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Work Session
Council Chambers — City Hall
Meeting Date:4/30/2012
SUBJECT / RECOMMENDATION:
Approve the Cooperative Funding Agreement between Southwest Florida Water Management District (SWFWMD) and the City of
Clearwater for the gabion projeci on the Jeffords Streei Channel in Stevenson Creek in the amount of $600,000 and auihorize the
appropriate officials to execute same. (consent)
SUMMARY:
This project will stabilize the banks and channel bottom of a portion of Stevenson Creek, which will protect from erosion,
provide an unobstructed flow area and protect structures adjacent to the bank.
The Cooperative Funding Agreement between the Southwest Florida Water Management District (SWFWMD) and the City
of Clearwater for the gabion project on the Jeffords Street Channel in Stevenson Creek includes SWFWMD providing a
maximum of $600,000 and a City match of $600,000.
The construction documents for this project are being prepared by City staff and the Project will come back to Council for a
bid to be awarded to a contractor for construction.
Midyear amendments will establish a Capital Improvement Program (CIP) project 0315-96181, Jeffords St�eet Channel,
with $600,000 of budget, only, of Other Governmental Revenue and a transfer of $600,000 from 0315-96169, Stevenson
Creek, for total funding the amount of $1,200,000.
Type:
Current Year Budget?:
Budget Adjustment Comments:
See summary
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Other
No Budget Adjustment:
to
Annual Operating Cost:
Total Cost:
Yes
Review Approval: 1) Office of Management and Budget 2) Lega13) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 11
AGREEM€NT NU.
C�C7PERATII/E (�UNDING A�GREE�v1ENT
BETW��f� THE
SOUTHWEST FL�4RIDA WATER MANAGEMENT D[STRICT
AND
CITY OF CLEARWATER
�a�
STORMWATER IMPR01/EMENTS — FLO�D PROTECTION
JEF�'QRDS STREET CHANf�EL (N356)
THIS CO�PERATIVE FLINDING AGREEMENT is made and entered into by and between
the SOIJTHW�S7 FLQRIDA WATER MANAG'EMENT DIST'RICT, a public corporation of th�
State of Florida„ whose address is 2379 Broad Street, Brooksville, Fiorida 34604-6899�
her�inafter referred to as the "DISTRICT," �nd the GITY flF CLEARWATER, a municipa�
corporation ofi the State of Florida, whose address is 112 Qsceola Avenue South, Clearwate�
Florida 33756, hereiraafter referred to as the "CITY."
W ITIVESSETH:
WHEREAS, the CITY proposed a project to the DISTRICT for fun�ing cansideration Under
the CIiSTRICT'S coop�rative funding progra�n; and
WE�EREAS, the project cansists of impfementatian of Best Managem�nt Practices, including
design, permitting arad construGtion, +rvithin the City of Clearwater watershed be�ween Jeffards
Str��t and Lotus Path, hereinafter referred to as the "PROJECT"`, and
WI�EREA�, the DISTRIGT cons�ders the PRQJECT worthwhile and desires fo assist the
CITY in funding ihe PROJECT.
�IC3W THEREFORE, fhe DISTRICT and tn� CIiY, in cansideration of �he m�atual terms,
cnvenants and conditions set forkh h�rein, agree as follows:
PROJECT MANAG�R AND NOTICES. Each party hereby designates the emp�oyee set
forth below as its respective Project Mana�er. Praject Managers will assist with
PROJECT coardinat�on and will be each party's prime contact persor�. Nofices and
reports wili be sent to the atter�t�on of each p�rty's Project Manager by U.S. mail,
postage paid, �y nati�nally rec�gnized overnight cour6er, or personally ta the parties'
addresses as set forth in the flrt�troc�uctory paragraph of this Agreement. Natice is
effective upon receipi.
Project Manager for t�e DISTRICT: Gearge Fries, P.E.
Project Manage� for the �ITY: Ken Sides, P.E.
Any changes to the abo�e representatives ar addresses must be pro�vided ta the other
party in writing.
P�ge 1 af 9
1.1 The DISTRICT"S Project Manager is hereby autharized to approve requests ta
�xtend a PaOJECT task de�d[ine set forth in this Agreerment. Such appraval must
be in writi�g, explain the reason far the extension and be signed by the Project
Mar�a�er �md his or her Department Directc�r, or Deputy Executi�� Directar ifi the
Departmert� Director is the Project Manager. The DISTRICT'S Project IVlanager �s
not author�zed to approve a�y time extension which will r�sult in an increased cost
to the DISTRICT or wt�ich wi[I exceed the �x�iration date set forth in Para�raph 7,
Contract Period.
1.2 The QISTRICT"S Praject Manager is aufhorized to adjust a line item amount of the
Project Budget contained in the Prc�ject Plan s�t for�h in Exhibit "B" or, if applicable,
the refined budget as set farth in Subparagraph 3.2 below. The authoriza�ion m�st
k�e in writing, explain t�e r�ason for the adjustment, and be signec� by the Project
Manager, his ar her Department !Director and Deputy Executiv�e ❑irector. Th�
QISTRICT"S Project Manager is not authorized to make changes to the Scope
Work and is not auti�arized to apprave any increase in the amounts set f�r�h in th�
fundir�g sectior� ofi this Agreement. �
2. SCQPE OF UVORK. Upon receipt of written notice to proceed fram the ��iSTRICT, the
CITY wi11 perform the services necessary to complete the PROJECT in accordance wikh
the Spe�ial Project Terms and Conditions set forth in Exhibit "A° and the CITY'S Praject
Plan set farth in Exhibit "B." Any changes to. this Scope of Work and associa�ed cost�,
excepi as provided herein, must be m�rtually agreed to in a formal written amendment
approved by the DIS�RICT and �he C!1TY prior to beinc� performed by the CITY, subject
to the provisions af Paragraph 3, Fuu�ding. The CITY w�ll b� solely respartsible for
managing the PROJECT, including t�e hiring and sraperv�sing af any consultants or
cantractors it engages in arder to campl�te the PROJ�CT.
The parties agree that �ime is af the �ssence �n the performance of each o�ligation
under this Agreement.
3. FUNQiNG. Th� parties anticipate that the tatal cost c�f the PR�.lEGT will be One Million
Twa Hundred Thausand Dollars ($1,200,000}. The DISTRICT agrees ta �und PRCJJECT
costs up to 5ix Hundred T`housa�d Dollars ($6Q0,000} and wil� have no obligation to pay
any eosts beyo�d this maximum amount. The CITY agrees to pravid� all remaining
funds n�cessary for fhe satisfactary campletion of the PROJECT. The CITY wil! be the
lead party ta this Agreemer�t and pay PROJECT co�ts prior to requestin�
reimbursement from t�e DISTRICT.
3.1 Any federal, state, local or grant monies received by the CITY far �his PROJECT
will be applied to equally reduce each party'� share of PROJECT costs. �"he CITY
wiEl provide the DISTRICT with v+rritten documentatson detailing its a1locatPOn of any
such funds a�propriated for this PR�JECT. 9n th� ev�nt the DISTRICT provides
funding for the PROJEGT in excess of the �ISTRICT'S share after a9i federal,
state, local and grant moni�s have been applied as se# fc,rth herein, CITY will
pramptly refund such overpaid am�ounts to the DISTRICT.
3.2 The DISTRICT will reimburse the CITY for the DISTRICT'S share of the PROJECT
costs in accardance with the Praject Budget cantained in the Project Plar� set forth
Page � of 9
in Exhibit "'B." The CITY may contracf with consu[tant{s), contractor(s) or �oth in
acc�rdance with th� Special Project 7erms and Conditions set forth 9n Exhibit °A."
Upon writter� DISTRICT approval, the bUdget amounts for the work set farth in such
contract(s} will refine the amounts set forth in the Proj�ci Budget and be
incarporated herein by reference. The DISTRICT will reimburs� the CITY for 50
percenfi of all alCowabie costs in each DISTRICT approved invoice received firom
the CITY, but at no point in time will the DISTF�ICT'S expenditure amount under
this Agreement exceed expenditures made by the CITY. Payment will be rr�ade to
the CITY uvithin farty-five (45} days ofi receipt of an invoice with ad�quate
sup�arting documentation to satisfy auditing purposes. Invoices will be submitted
to the DISTRICT every two (2) months electronically at
invoices a(�4WaterMat#ers.or�, or at the fc�lfowing address:
�
Accounts Payable Section �
Southwest Florida Water Management District *�
Post Of�ice Box 1't 66 �
BroaksWille, Flvrida 34605-116� �
In addition to sending an origin�l invoice ta #he C71STF�ICT'S �lccounts Payable
Section as required above, capies of invoices may alsc� b� s�ubmitted to fhe
DISTRICT'S Project Manager in �order to expedit� the review process. �ailure of
th� CITY to submit in�oices to the DISTRiCT in the manner provided herein will
relieve the DISTRICT of its obligation to pay v+rithin �he a#orementioned timeframe.
3.3 Any traved expenses which may be authorized under this Agre�ment will be paid in
accordance with Section 112.061, F.S., as m�y be amended frorr� time ta time.
3.4 The DISTC�ICT wifl not reimburse the CITY for any purpose not specifically
identified in P�ragraph 2, Scope af Work.
3.5 Surcharges added to third party in�oices are not considered an a�iawable cost
under this Agreement.
3.6 The G+ISTRICT wifl have no o�li�ation and will not reimburs�e the CITY far any costs
under this Agreement until construction af the PRaJECT has comrrienced,
3.7 Each GITY in�+oice must include the foliowEng certificatian, ar�d the CITY hereby
delegates autho�ity by wirkue of this Agreement tQ i�s Pro�ect Manager to af�irm said
certiiication:
"I hereby c�rtify that the costs requested far reimbursement and the CITY'S
matchin� funds, as r�pre�er�te�l in ihis invoice, are directly r�lated to the
performance under the Stormwater fmprovements — Flood Protec#ion Jeffords
Street Chanr�el (N356) agreement betwe�en the Southwest �larida Water
Management District and the City of Clearwater (Agreement No.
), are a9lQwabl�, allacabfe, proper{y documented, and are in
accardance with the approved project budget. The CITY has been a��ocated a
total af $_ in federal, state, local or c�rant monies for this PROJECT. $_ has
P�ge3of9
been allocated to this invoice, reducing the DISTRIGT'S and CITY`S share to
� ,�
3.8 The DISTRICT'S performance and payment p�rsuant to this Agreernent are
contingenf �apon the DIST�ICT'S Governing Baard appropriating fumds in its
approved budge� for the P'ROJECT in each Fiscal Year of this Agreemeni. The
CITY recc�gnizes that the DISTRICT has approved $�25,000 for the PRQJECT
through Fiscal Year 2�12.
4. GQMPLETIO�I DATES, The CITY wil�l commence the PROJECT by April 1, 2f}'!2, will
complete the PROJECT by Septemb�r 30, 2(}14 and wi�! otherwise meet the rnilestor�es
established in this Agreement, as may be extended by the DISTRICT in accordance with
Paragraph 1 a� this Agreement. In tl�e even� of hurricanes, tornados, floods, acts of
God, acts of war, or other such catastrophes, or ather r�°ian-made em�rgencies such a�
labor strikes ar riots, which are beyond the confral of the CITY, the CITY'S obli�ations �
meet fhe time f�rarnes provided on this Agreement will be suspended for the period
time the condition continues ta exist. During such suspen�sion, this Agreem€;nt wi�t
remain in e�Fect. The suspensior� of tl�e GITY'S abligations pra�ided for ic� this proWision
will be the CITY'S sol� remedy for the delays set for�h herein�
5. FAILURE TO COMPLETE PROJECT. The CITY will r�pay the DISTRICT all funds the
DISTRIGT paid to the CITY under this Agreement, if: a) the CITY fails to cornplete t�e
PROJECT in accorc�ance with Paragraph 4 of this Agreement; b} the aI�TRICT
determines, in its sole discretian and judgment, that the CITY has failed to maintain
scheduled pragress of the PROJEGT thereby endanger�ng the timely perforrnance af
this Agreement; or c) the CITY fails to apprapriate sufficient funds to complete the
PROJEGT. The CITX will f�e obligatec� to pay attorneys' fees and costs incurr�d by the
DISTRIGT, including appeals, as a result of CITY'S failure to repay the DISTRICT in
accordance with this Paragraph.
6. OPERATION AND MAINTENANCE. After construcfion is completed, the CITY will
flperate and rnaintain the PR�.l�ECT for a minimum af twe�ty {20} years, in s�ch a
manner that the resource benefits as described in the Project Plan are achieved. In the
event the PROJECT �s nat operated and maintained in accordar�ce with these
requirements, the C�TY will pay to the DISTRICT an early termination fee. The fee wi11
be five percent (5%) of total �ISTRICT monies cantributed to the PROJECT far each
year or a firact�on thereaf for early termination of the PRQJECT. The CITY will be
obligated to pay attorneys' fees and costs incurred by the DISTR�CT, incBuding appeals,
�s a r�sult of CITY'S failure to repay the I�ISTRICT in accordance with this Paragraph.
The rights and remedies in this provision are in addiiion to any other rights anc� remedies
provided by law c�r t�is Agreeme�t.
7. CONTRACT f'ERIOD. This Agreem�nt v►iill be �fifectiv� upon exec�tiar� by the parties
and wi{I remain in effect through Decernber 31, 2014, or upon satisfactory compietion of
th� PROJECT and su�sequent reimbursement to t�e CITY, whichev�r �ccurs first,
unless amended in wriiing by the parties. The CITY will not be eligible for
reimk�ursement for any vuork that is eommenc�d, or �cos�s that are incurred, prior to the
effective ctate of this Agreement.
Page 4 of 9
8. PR�JECT RECORDS AND DOCUMENTS. Each party, upan request, wiil permit the
ather party ta examir�e or audit all PROJECT related records and d�euments during ar
fQflowing com�letion of the PROJECT, Payments made to GITY under this Agreement
will be reduced for amounts fourud to be not allowable under this Agreemen� by an audit.
Th� CITY will refund to the DISTRICT all s�ch disallovued p�yments. 6f an audit is
�ndertaken by either par#y, all required records will be maintained until the audit has
been completed and all questions arisi�g from it are resolved. Each par�y wil� maintain
all such recnrds and documenfs for at least three (3) years fvllowing complet�on of the
PROJECT, EacY� pa�ty will allow public access to PR�JECT documents and materials
made vr receiv�d by either party in accordance with the Public Records Act, Chapter
� 19, F.S. Shoufd either party assert ar�y exem�tion to the requirements c�f Ghapter 119,
F.S., the burder� of establis�ing such exemption, by way of injunctive ar o#her relief as
pro�ided by law, will be upon the asserting party.
�
�
9. REPaRTS. The CITY will provide the DI�iRICT witl� copies ai any and all repart �
mod�ls, studies, maps or ather dacuments resulting fror� the PRD�ECT. �,
�
10. LIABILlTY. Each party hereto agrees to defend, indemnify and hald the oth�r harmless,
to the extent aRlnwed under Section 7�8.28, F.S., fro� all �laims, loss, damage and
expense, including atforneys' fe�s and cos#s and attorneys' fees and costs an appeal,
arising from t�e negligent acts or omissions of the indemnifying par�y's afficers,
emp9oyees, contractors �nd agents related tc� its perFarmance under this Agreement.
The indemnified pariy will haue the right ta approve counsel s�lected f�y the
indemnifying par-ty. This provision does not constitute a waiver of either par�y's
souereign immunity or extend �ither party's liability beyond the limits estab�ished in
Section i68.28, F,S. Additior�ally, this provision wi9{ nat be construed to impose
cantractual liability on either �arty for underiying tort claims as described above beyond
the limits spec�fied in Section 768.28, F.S.
11. DEFAULT. Either pa�ty may terminate this Agreement upor� the ather party's failure to
comply with any term or condition of this Agr�em�nt, including the failure to meet
specific milesfanes established in this Agreement, as lar�g as i�e terminating party is not
in default of any term or condition of this Agreement at the time of termination. In
addition to the above, the DISTRICT may terminate this Agreement if, in its sole
discretion and f�rdgment, it de#ermines that the GITY has failed to maintain schedul�d
progress of the PROJEGT thereby endangering the timely performance t�f fhe
'�RC7JECT. To effect fierminatian, the terminating party wi11 pr�vide the defaul�ing party
with a wriften '"bVotice of Termination°" stating its intent to termir�ate an� describing all
terms and cond�tians with which the defaulting party has failed to comply. If the
defaulting party has not remedied its default within thi�ky (3Q) days after receiving the
Notice of Terminatiorn, this Agreement will automatically terminate. If a defaulk cannot
reasonably be cured in thirty {30) days, then the thirty {3fl) days may be extended at the
non-defaulting party's discrefion, if th� d�faulting �arty is pursuing a cure of the default
with reasonable dilige�ce. The rights and remedies in this prouision are in �dditian to
any ather rights and remedies provided by law or tf�is Agreement.
12. RELEASE OF IiVFORMATI�N. The parties agree n�t to initiate any oral ar written
media interviews or issue press releases on or about �he PR,OJECT withaut providing
advance notices or copies to the other party. This pravision v�+ill not be construed as
Page 5 of 9
�re�enting fhe parti�s fram complying rrvith the public records disclasure laws set forth in
Ch�pter 119, F.S.
�3. DISTRICT RECOGNITION. The CITY will recognize DISTRfCT func�ing in any repo�ts,
models, studies, maps or other d�cuments resulting fr�om this Agreemer�t, and the form
of said recognition will be subject to DISTRICT approval. If construction is inv�oiwed, fhe
CITY will �ravide signage at fhe PRC7JECT site that recognizes funding for thEs
PROJEGT prav�`rded by the QISTRICT. All signage musfi meet with �ISTRICT written
approvai as to form, content and focation, and must be ir� aeeordance with local sEgn
ordinances.
�4. PERMITS AND REAL PROPERTY Rf�GHTS. The GITY must obtain a!I permits, lacal
government appra�als and all real praperty rights necessary to complete the PROJE�T
prior to commencing any construction inwc�lveci in the PRC3JECT. The DISTRICT wi�F
have no obligation to reimburse the CITY for any costs under this Agreement u�til th�
CITY has obtained such permits and praperky rights necessary �v undertak� th
PROJECT. �
'15. LAW +COMPLIANCE. Each party will eomply with all applicable federal, state and local
laws, rules, regulations and g�idelines, including #hc�s� of the DISTRICT, r�lated to
performance u�der this Agreerr�ent. If the PROJECT in�ofves design services, the
CITY'S professianal designers and the DISTRICT'S regulation and prajects staff will
meet regularly during the PRC3JECT design to discuss ways af ensuring that the fi�al
design for the proposed PROJECI° technically complies with a!I applicable DISTRICT
rules and regulations, however, the QISTRICT undertakes no duty to ensure compliance
with such r�les and r�gulations.
16. DIVERSITY IN Cq�1TRACTING AND SUBCO�JTRACTiN!G. The DIST�RICT is
committed ta supplier diversity in th� perfflrmanc� c�� all cantracts associated with
DISTRIGT coopera��ve funding �rojects. The DISTRIC`C requires the GITY to make
good faith effor�s to encourage the participation af minority awned and woman owned
and small business enterprises, bath as prim�; contrac�ors and subcontra�tars, in the
perFormance of �his Agreement, in accordance with applicabfe [aws.
16.1 If requested, the DISTRICT will assist the CITY by sharing information to help the
coa�aeraior in ensuring that minority owr�e�1 and woman owned and small
businesses are afford�d an opportunity to participate in the perFarmance of this
Agreement.
1fi.2 The �IT�' agrees to provid� the DISTRiCT with a repart indicating all car�tractors
and subcontraetors wha perfarmed vvork in associatia� with the �ROJ�CT, th�
amount spent with each car�fractar ar subcont�-�ctar, and to the extent such
information is knawn, whether each contractc�r ar subcontractar was a minority
owned or worx�an awned or small business enterprise. If na� minority owned or
woman awned or small business enterprises were Usee( in the performa�nce of this
Agreement, th�n the repart shall so indicate. The MinoritylWome� Owned and
Small Business Utilization Report form is attached as Exhibit "C." The repor� is
required �pon final com�letion af the PRC�JECT priar �o final payment, or within
thirty (30) days of the execution 4f any amendment that increases PROJECT
Page 6 of 9
funding, for informatian up ta the date of the amendment and prior ta the
disbursement of any additional f�ands by the QISTRICT.
17. ASSIGNMENT. Ex�cepf as otherwise provided in this Agreement, no pa�ty may assign
any of i�s rights or delegate any of its obliga�ions under this A,greemen�, including any
flperation or maintenance duties related to the PRC}JEGT, without the priar written
consent of the other party. Any attempted assignment in vialation of this provision is
�oid.
18. SUBCQ�ITRACT��S. Nathing in this Agreement will be cQnstruecf to create, or be
impli�d ta create, any relationshi� between the DISTRICT and any subcantractor of the
CITY.
19. THIRD PARTY BENEFIGIARIES. Nathing in this Agreecnent wi[I be constrUed tfl benef�
any person ar entity not a party to this Agreement. *�
E
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20. LOBBYING PROHIBITIDN. Purs�ant to Section 216.347, F.S,, th� CITY is h�r��y
prohibited from �using funds provid�d by this Agreemen� for the purpose of lob�ying the
Legis[ature, the ��udicial branch ar a state agency.
21. PUBLIC ENTITY CRIMES. Pursuant to Subsections 287.133(2) and (3}, F.S., a person
or affiliate whQ has beer� placed on the convicted vendar list fallowing a convic�ion far a
public entity crime may not submit a b�d, propasal, or reply ort a contract to provide any
goods or ser�ices t� a public entity; may not submit a bid, proposal, or reply on a
cantract with a public entity for the construction or repair of a public buulding or public
work; may not submit bids, proposals, or replies an leases of real proper�y to a public
enti�y; may not be awarded ar perform work as a contractor, supplier, subcontractor, or
cansulfant under a contracf with any �ublic entity; and may not transa�ct b�siness v+rith
any pub{ic entity in excess of the threshnld amount pravided in Section 28i.017, F.S.,
for Category Tw€�, far a period af 36 manths following the date of being placed on the
convicted vendor list. The CITY agrees to include this pravision in all �ubcontracts
�ssued as a result af this Agreement.
22. DISGRIMINA,TI��I, Pursuant to Subsection 287.134(�}{a), F.S., an entity or affiliate
wha has beer� plac�d on the discriminatory vendor list rr�ay nat s�br►-�it a bid, proposal, or
reply an a cor�tract to provide any goods or services to a public entity; may not submit a
bid, proposal, or reply on a cantract with a public entity for the constructian or repair of a
public building or public wark; may not submit bids, praposals, or replies on �eases o�
rea! praperty to a public entity; may r�ot be awarded or perfcarm work as a c�r�tractor,
suppli�r, subcontractor, or consulfant under a contract with any public entity� and may
not transact b�siness with any pubfic entity. The CITY �grees to include this provisian in
all subcontracts issued as a result o� this Agreement.
23, GOVER�111�G LAW. All aspects of this Agreement are go�erned by Flrarida faw and
�enue will be in Hernanda County, Florida.
24. SURVIVAL. The provisions of this Agreement that require perfarmanc� after the
expiration or termination of this Agr�ement will remain in force notw�thstar�ding the
Page 7 of 9
expiration or termination of this Agreement including S�u�paragraph 3.1 and Paragraphs
�, �, and 10.
25. ENTIRE AGREEMENT. This Agreement and the attached exhibits listed below
constifufe the entire agreemerrt between the parties and, u�nless othenrvise provided
herein, may be amendecf on[y in writing, signecf 3�y all parties to this Agreement.
26. D4CUMENTS. The following documents are atta�hed and mad� a part �f this
Agreement. In the event of a coruflict of cantract terminoCogy, priority will first be given to
the language in the body of this Agre�ment, t�en to Exhibit "A," then to Exhibi� "B," and
tnen to Exhibit "C."
Exhibit'"A" Special Project T�rms and Conditions
�
Exhibit '°B" CITY'S Project Plan �
Exhibit "'C' Minori�ylWomen Owned and Small Business Utilization Report Farm *�
E
a�
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The remainder of th�s page infentionally Ceft bla�k.
Page 8 of 9
IN WITNESS WHERE�}F, the parties hereta, or their lawful representatives, have executed
this Agreement on the day and year set farth next to the�r signatures belaw.
SOUTHW�ST FLQRI�A WATER MA�JAGEMENT DISTRICT
By:
Executive Direc#or Date
CfTY OF CLEARWATER
:
=
Frank V. Hibbard, Mayor
William B. Horne, City �VVianager
Approved as to form:
Leslie K. Qc�ugalk-Sides
Ass�stant City Attorney
Date
Date
Attest
Rosemarie Call
Ci#y Clerk
COOPERATIVE FUNDING AGREEMENT
SETWEEN THE
SQUTNWEST FLORf�A INATER iNANAGEM�NT DISTRICT
AND
CITY OF CLEARWATER
FOR
STQRMWATER IMPftOV�MEEVTS — FLQOD PRC?TEC71ClN
JEFF�RDS STREES CHANNEL (N356)
Page 9 of 9
!�]S'T2EC'C APPROVAL I;VI"I IALS I3Ai�
L�GAL � a�rL
RISK MGIVIT }1 R
CONTRACTS ��2 l� �: .i- i ��--
ll£P"f DIKECI'OEt �!%?,f s �
1]EPilTY EXFG D]R �� - ti
GOVER%fIAI(i BOARD �� ,;,:
�'. .
�
�
�
E
a�
�
AGREEMEN� �JO.
EXH'IBfT "A"
SPECIAL PROJEGT TEaMS AND CONDITIQ�JS
1. C4NTRACTfNG WITH GQNSULTAN� AN� CC3NTRACTOF2. The CITY may engage
the services of a cansultant(s), hereinafter referred ta as the "CONSULTANT," and a
contr�ctor(s), hereinafter refierred ta as the "CONTRACTOR," to perform the services
in accordance with the CITY'S �'raje�t Plan previously submitted to the DISTRICT and
attached as Exhibit "B." The CITY will b� responsible for administering the contracts
with tF�e CONSULTAfJT and CON�°RACYOF�.
2. APPROVAL �F CONSTRUCTION BID DOCUMEfJTS. The CITY must obtain fih�
DISTRfCT'S written approval of all construction bid dacuments prior to bein
advertised or Qthervvise solicited. �he DESTRICT wi06 not unreasonably withhald it�
approval. The DISTRfCT'S approval of the cQnstruction bid documents da�s nc�
cor�stitute a r�presentatian or warranty that the DISTRICT has uerified the
architectur�l, eng�raeering, rnechanical, electrical, flr other compor�ents of the
construction �o�uments, or that such docUments are in compliance with UISTRICT
rules and regulat�ons ar any aiher applicable ruEes, regulatians, or laws. The
DISTRICT'S a�prc�val will not constit�te a waiver of the CITY'S obl�gation to assure
that the design profes�ior�al perForms according to the standards of hi� or her
prafession. The CITY will require the design professional to warrant that the
construction docum�nts are adequate for bidding �nd �onstrue�ion af the PROJECT.
3. DISTRICT PARTICIPATI�N lN SELECTING CQN�ULTANT ANQ REVIEW OF
CITY'S SELECTION OF CONTRACTOR. As applica�le, upon notifying the CITY'S
Project Manager, the DISTRICT will have the option of participating as an evaluator in
the CITY'S process for �e�eeting the CONSULTANT. The CITY will provide th�
DISTRICT with a tabulation �f �QNTRACTOR bids and a recommendation to award.
The CITY must obtain the DISTRICT"� approval of the sele�ted C�NT�AC��R prior
to proceeding with construction of the PRQJECT and the DISTRICT will not
r�nreasanably withhold its approval.
4. APPROVAL OF CONTRACTS. The CITY must obtain the DISTRICT'S prit�r written
appro�al of any contracts entered i�rto with its CONSULTANTS and C�NTRACT�RS.
The DISTF�IGT w�ll not unreasonabEy withhold its appraval. ,
The �emainder of this page ir�tentianalfy le#t blank.
Exhibit "A" Page 1 of 1
AGREEMENT N0.
E�HiBET ��B�"
PROPOSEQ PROJECT PLAN
Praiect Description
This PR�JECT is to perform t�e ]mplementation af Best Management Practices (BMPs)
element of the District's Watershed Ma�agement Program (WMP) withon the City of
Glearwater wat�rshed. irr�pfementation of BMPs includes the following tasks: design,
d�velopment of construction docum�nts, construction permitting, land acquisitian, bidding
and contractor selection, construction af the BMPs and construction er�gineering and
�
inspection. The wafersh+ed covers an area o� a�proximately 0,� sq�are mife� �nd is locate� i�r
the City of Clearwater in Pinellas Co�anty. The PROJECT will remo�e existing deteriorate�
gabic�ns and replace them with coated wire galaions. The rem�o�al Qf the existing deteriorate
gabions and replacement with caated wire gabions will reduce erosion in the channel, wi�t
improve wat�r quality, decrease flaoding and protect structures adjac�nt to the �hanneL The
req�uested fund5 will be used toward desigr�, permitting and construction services �tecessary
tQ complete the improvements to the channel between Jeffords Street and Loius Path within
th� CITY.
Project Ta�ks
Key tasks to be perFormed �y the �ITY:
1. Sel�ct and hire a CONSULTANT to eomplete the design, permitting, preparation of
cantract documents, and to provide engineering and inspection services during
constru ction.
2. Attend one meeting with #he DISTRI�T priar to begi�ning t�he PROJECT to discuss
the approach, sch�dule and budget.
3. Bid, sel�;ct, and hire a CONTP�ACTOR to complete the construction in accordance
with the appro�ed bid document�.
4. Provide the DISTR9CT with one copy of a summary of the cQnst�u�tion quality
assurance data, canstruction record drawings and per�nit related subrnittals.
5. Monitor alf phases af construc�ion by means of sunrey, abservatior�s, and m�terials
testing to give reasonable ass�rance that the constructian wark wiil be perFormed in
accordance with the approved plar�s and specifications set forth in the DESTRICT
approved contracf between the CITX and the C��JTRACTQF�.
Proiect Delir►erables
The City will provide the D9STRICT with the fo9lowEng:
• Specificatior�s and Bidding Dacuments
+ Constructian Plans
• Bid Tabulatiar�
• Copy of Nc+fic�-To-Proceed to CONTRACT�R
�xhibit "s" Pa�e 1 of 2
� Copy of Gontract with GONS�JLTANT and C�NTRACTOR
• Construction Record Drawings
• Mi�or�ty Utilizatian Report
Proiect E3udqet
�r_�.�:�
Qesign
Construction I�s�ect�on
Co�nstruction
Total
Proiect Schedule
TAS K
ClTY
� 125,OU0
� � o,ao�
465 O[}fl
$ 6fl0,OQfl
Sel�ct GONSULTANZ
Design and Permitting Complete
Bidding and CONTRA,CTOR 5election
Commence Cortstructian
Complete Constructi�n
DISTRICT
$ 125,QOfl
$ 10,000
465 000
$ 60Q,OOfl
1�7G'�r�
April 1, 2012
Apri1 1, 2013
June 30, 2Q13
Septemb�r 3�, 2Q13
S�ptember 30, 2014
The remainder �f this page intentionally left blank.
Exhibit "B" Page 2 of 2
TOTAL.
$ 250,400
� Zo,oao
$ 930,aoo �
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Attachment number 2 \nPage 1
LL Leqend N
� Clearwater Jeffords Street �Channel ImprovementArea
� W E
Channel Improvements � Parcel Boundary Item # 1
Prepared by:
Engineering Department
Geograph ic Tech nology Divisio n S
100 S. MyrNe Ave, Clearwater, FL 33756
Ph: (727�562-4750, Fan: (727�526-4755 Map Gen By: CD Reviewed By: ES Date: 11/24/2010 Grid #: 296B S-T-R: 15-29-15 Scale: N.T.S.
www.MyC learwater.com
Countersigned:
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attachment number 3 \nPage 1
CITY OF CLEARWATER, FLORIDA
:
William B. Horne II
City Manager
Attest:
Rosemarie Call
City Clerk
Item # 11
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Award a new contract (purchase order) to Xylem, Inc. of Apopka, Florida in the amount of $375,000.00 for Flygt Pumps, replacement
parts and factory authorized service far the contract period of May 3, 2012 to Apri130, 2014, and authorize the appropriate officials to
execute sarr�e. (consent)
SUMMARY:
Flygt pumps are standardized in the city wastewater facilities for lift stations, submerged internal recycle and backwash
pumping applications due to reliability of the pumps and to facilitate operational and maintenance
efficiency. Standardization of pumping equipment reduces redesign/retrofit of the piping systems and overall down time,
which is critical to maintaining the required 100% regulatory FDEP (Florida Department of Environmental Protection) permit
compliance at each facility at all times. Standardization also reduces the required stocking of parts and replacement pumps,
and the cost of maintenance operations.
Xylem, Inc. (formerly ITT Water and Wastewater, Florida LLC) of Apopka, Florida is the sole source vendor for Flygt
pumps, replacement parts and factory authorized service in Florida east of the Apalachicola River. Public Utilities staff has
negotiated with Xylem, Inc. to honor the Hillsborough County Public Utilities' BPO discount from the most recent
manufacturer's published price list on pumps, parts and labor. Sole source purchase of these pumps, parts and services
meet all requirements of Section 2.564 (1)(b) Code of Ordinances.
The City's current contract is for $325,000.00, which was approved by Council on November 16, 2010, for the period
November 16, 2010 to October 31, 2012. Due to a higher demand for repairs and replacements than originally projected,
the current balance of $91,178.87 (with the anticipation of a pending invoice for $45,650.00 for a new Internal Recycle
Pump), requires renewal at this time to assure adequate ability to address emergency repairs.
The projected contract amount is based on anticipation of pumps and/or pump stations being repaired and refurbishment of
stations in-house, due to known upcoming projects aid historic usage rates.
Sufficient budget is available in the Water and Sewer Utility Fund, Water Reclamation Facility operating cost center 0421-
01351-550400-535-000-0000 to fund $49,364.69 of th�eiscal Year 2011/2012 cost and is planned in the budget request to
be brought forward for Fiscal Year 2012/2013 in the amount of $118,998.32, and in Fiscal Year 2013/2014 the amount of
$69,306.71, and in the Maintenance operating cost center 0421-01347-550400-535-000-0000 to fund $28,��0 of the
Fiscal Year 2011/2012 cost and is planned in the budget request to be brought forward for Fiscal Year 2012/2013 in the
amount of $68,759.59,and in Fiscal Year 2013/2014 the amount of $40,046.79.
Type: Operating Expenditure
Current Year Budget?: Yes
Budget Adjustment Comments:
Current Year Cost:
Not to Exceed:
For Fiscal Year:
Appropriation Code
0421-01351-550400-535—
$ 77,888.59
FY2012 to FY2014
Amount
49,364.69
Budget Adjustment:
Annual Operating Cost:
Total Cost:
Appropriation Comment
FY11/12
None
$
375,000.00
Cover Memo
Item # 12
000-0000
0421-01351-550400-535—
000-0000
0421-01351-550400-535—
000-0000
0421-01347-550400-535—
000-0000
0421-01347-550400-535—
000-0000
Bid Required?:
Other Bid / Contract:
118,998.32
69,306.71
28,523.90
108,806.38
No
Hillsborough
County
FY12/13
FY13/14
FY11/12
FY12/13 and FY13/14
Bid Number:
Sole
Bid Exceptions: Source
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Purchasing 5) Clerk 6) Assistant City Manager 7) Clerlc
Cover Memo
Item # 12
� �
L�t's 5ol�re Water
April 5, 2012
City Of Clearwater
Subject: FLYGT PRODUCTS — SALES & SERVICE
Attachment number 1 \nPage 1
XYLEM INC. — FLYGT PRODUCTS
2152 Sprint Blvd. Apopka Florida 32703
Phone: 407-880-2900 • Fax: 407-880-2962
Please be advised the Xylem, Inc. the only authorized vendor for Flygt Products and is the only authorized
service repair and warranty organization in the State of Florida; (East of the Apalachicola River). Their staff is
properly trained to provide you the best service available.
Thank you for your interest in Flygt Products. Do not hesitate to call me if you have any auestions regarding
distribution or any other matter.
Very truly yours,
XYLEM, INC.
Join ��ent
*Flygt Products include submersible pumps, mixers, valves, M&C products, Syracuse safe hatch access covers
and control panels.
*Xylem Water Solutions is piggy backing off Hillsborough County's BPO, & City Of Clearwater is entitled to
all discounts, terms & conditions as indicated on Hillsborough County's BPO.
FLY�i'rT Item # 12
H��.L���F��UC�H
����IT'�
�
� �ry_
N �!I � <.
����� ��...
P��Pt3SAL FfJR:
PC�RCHAS� U� .FLY�T PUlV1PS
A�1D �
�UMP REPLA�EME�T P�RTS
PUBLlC UTlL1TtES D�PA�iTMENT
1�11�TER� RES�URC�E D11IlSiON
S�lBMITTEi� B�:
�TT iIVAT�R & �1�TA�TE 1l1/ATER, Fi.4Rip,�, LLC
�
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P[1�iPDSE: The pur� nf this pro� is fa desarr�e #he r�{uiremenis t� the H�(s�r�tt �aunty Pu�li�
U#1C�les €3e�ar�rrrer:t-Vifater Resourcet t?ivi3[�n iar the pi�rchase �f Flygt OE� Aumps xnd i'urs� Repla�ern�ni
P�ttfs.
2. kVAtLASti.iTY�EF13t�i31{st���vu�aaiafthis.6o�tai#anisCO1'�tft�itupDr��vaiia6flltyc3ffunCf'x�g.Fulihermcr�,
chi�lt�g ihe cor►traai �eriod, ii �rn#ing ta � a8 or part c1f iha aurrd re�l�ng �#his snlicih�t�an b�cotnes
smava.i�abEa, itte'Couniy reser��s ihe �t ta Eanni�3ta s�ch cor�act.�' praviding � VeridoC no I�ss ��an
�uvaM�-fiar �) Ptourswrrit6en nottce. Ttte Calnty sha�#� the #ii�al�autf�ariiyy as � 4he d�rsnin�tFa� afavaiiabilty
�f fuElf�t��, '�:E G�iN3�1 �IEB5 �O i4�1R1b11[56'f#f�d i/�6F �OI 2R� 8U�71'�EC} �OLiG�S (N' S�R��CES�FqVid� �3i1QT Ib
t�ie Vend4�'s re�pt of ihe atot�aid �ermis�affon notice.
3 F�I�IiRETS? PEFtFOliMs 1; du�f�� ihe ierm of�is r�ontract; the VendarlContra�ors�rquld ret�se ofa4hetw�e N
iad to pet[orm any Df its �hfi�ati�ns under ih� cCtttrBC� �1ie Cour�Ey rBSBrvea the Figh1 ko, , �
. �
a Ob#ain the goads or s�ces f�om a�c4�er Venda�/Co�ira�er; an�fvr �
b. Termirrate #t�e �arftr�� andlor �
c. 8usget�d�s�atil� lte�c�r fr3t�t bi�ding an H�isborough Cauniy procuremen#� #rr a peria# ofup #0,24 "=
rr�nths arxi7a�
d. pursue any �ci afl�other r�fedi�s avalla6�e tn. iha Cc�unty. .
4. �1��4�„�!?, cc�n�v��nrc�• Mi�elsarough Cou�tty reserve� the rig�t to tarminatti #h� corrtract fr►
who(a-or � pari, ix�t the con��tie�Ga of ihe Co�rfty. Alonfica�n of tetminakiort -shaA }� proviEied iR �alfifi�g
�c�rSifi�i �ly, isst�ed #ry Flrraiicial 5er�r� (�curer��nt).
5. PAY�i' S�H�#tLE: As esfa►�ished by�lo�d� �fat�ia �18..74 {2?. f�1'men# iur ihe �urclt�ge or lease af
�aods and s�+�es s!� be mede u� �ty�-Fnrs i45) c�ys �tter ifi1e� d�s a� �ato�r invokse is pr.�sen�d frsr
payrnentto t�ie'BL}CC.Accoun%►g i]�pac�net;t, Ciarlc o#t#�e�lrct�k C,�u�t, as�n�t tr� ihe �ard c�Gotkety
Commissir,�rs and � Ckdef Dishs�rs�tner�t �r. t# payrt�st fs rin# �e w�ttn €h� �me sp�ed b}r (a�t,
+�beres# aVtF' b� paid #¢ �ie venalor trt acc:�dan� wit� F(crida Statute 248 :4 {4�. - .
�r. �Ef�fiSION �R�M TFl� S�?�Ci�,'[�Afi#0�19: 7t�g �gparat� 5i#�nce af this s�ecjtic�ion an$ any adderi�um
regarding ars�r dda3fs i�r the omiseit�n irarn the s�ficatton of a-de#a1led desc�sp�iorr con�s�g ar�Y p8irrt shaiE
�e reg�dad as ir�arti�g thai ¢niy ihe� bast oamrneraial practir� are � preb•a7, a3�d itaat anty �na8et€�ts �nd
workmansAip of tt�e fir�t qt�af�Ty are �S be �used. Ali �n'�erpre�3ions of ti�is speclfica�iase stiaH be mad� �pen the
b�s#s oi #h�'�r�err��it.
7: �. F Htl. e E�ti �dU � �TIN PRUI3iBl7'�#7:7he�r;ttcr�hafl En r�a►�ray
uss ariy statements, wttethar wr�Eten or a�a�, c�ade by the C�4y's emplay�s ta mar;ce#. se!!, p�o4e or
highfrgi�E the vandae andior tFre vpndars produ�E(s) andtor ac�vioe(s) unlsss aut�iorized ta r�sa, in v�itfng. bY
the Co�nty Admf�is#ratof +�t hislhar d��. in.adci�orX. ttte vendo€ st3a�! nat use suE�cfiv� vr pe�ixeci
int�ii�ire#atiort�,.escen-if iactual, �e�arr#freg the County's apinian �f #F�: venda�'s C,zfiarnaara�. d,i�oduct(s) andlor
sarvte�(s), in �ny ci��er►i, ar�ief�, pubfi.raiicrs.or pr�s r�l�se designed tn marF;�#, prorr�fa o� higi�[fg�t t!�
ver�or andlot•fhe vendors �nxfu�E(s) encElor s�rvlr.e[s�; This �ic�es n�# prev�ni � v�or irorn i�e�udir�'th�
cautl#��c+t114s.c�fent tfsts andFor 1ts�rig af us1�g tr,e cor�,iy a� ��+afeeem:e.
TdiMC�N'!3�lCTti�tC� i?iiI)V%S�Qt�FS•
e. COt�ETR�4CT �RM: i"�S ixid w�if be� 6� efFecx for a,�i�4�k Yearperfoei �endir�g an i� fastday of �e �raaE
manth) ftcm ffie date oi awarcl, or iroan ex8i��on af th9 c�rr�r�t aw�rd, nr approuai oi` pasi-aarard
raqe��r�is, �rhich�ver �s fa�ar.
b. '�O'�AI. CO�CT AVIi,4RD: �orbudgetary asxi other �asor�s, ihe tot�1 arnount �ar�ard �sr th�s
Corr4acE wifl b� e'sfa�sl�ed at S2AO�:��fl.�o,
�: E3f+DERf�iG: "I"i�e Coun�y shaf[ � a Bl�nicet Purc#7ase Order (�D) ic� cov� anysupp�s ors�rvites
to be ivrn�she� under this Ce�#ract. Th� using de�a�xer�fs w�f t�ien issae Rs�ase Purchasa QF�s
(FOs) a�a�nsi t�e B�O a� an �s-neede�t bas�s. The V���ar sha�l deuver QNLI� upon r�csipt oF a
R�LEASE P�. 3uGh f}FYlei'S 5�12(� � ISSiiBd an{y dur�ng the Contracf i`erm.
f�taSiCE O� AW . By su���tfig t�fs propos�ai� ine Ven�ar declar�s ihey un�ecstend and agree i�i�
R+�P�4 &���s, pt+arisions, ter.ma enci �orui'�iorr� �i sar#�s, shatl b�caome a valid con#raci heiween
Hii�sborough Cou�i}r and the unds��gned a�on notsEe af aw�rd by ihe iss�ce a` a�urchase Orcfsr by
Htllsborcwgh Gc►wraiy.
90. �A� QF i1�1.1'i1�RY� i�ivery of.in s�€ pa�ts & producfs w� � mad� walt3�in 5 s after recei of a
�'uEd'+ ea.�rd�: Non-�sin�icec parts � proc[e� that require deC�€ery frorn the. facbry in �den wou[d t�
i�{wec� fa f D s aad tuvts�nreeks via ai� ireight. �teigh#sitali be F.fl. B. d�sbna�art � L�e sh�p tuarldress
reques#�d by #he order#fag CcwMy depattment The Gonf�actcr sP�� be resparrsible #ar al[� fi+efg�rt charges.
1�3. At? N TRATIV� tNCRE�S� IN AWA#t� ithlT: Y�iiha�t fnvailda#�ng�f�se Rgrzement, th� Caunty th r��b
ifs I}Irecfor af Finalnciel Servlc�s, �esenres^�erigfi# tq aE any ffrne ac 1'r� �irri� #a ircna� enier in#o chang� orde!s
t`fh� curttufaEiv� tata; ofwhich sfia�l not sxc.�st S25,O�f}.t10�, Fot addf�nw deietions, or revis�s in tise ��ds ar �1
services t� be �ndared under #his Rg�m�T►t. Urtoe tha �25,OOO.i30 cap �� �ached, &p athgr artdltians, �
d�tefioms; or re�o�s to lhecontrad shali baat tl�e saie �iscre�on of Fii[ls�orou9h Gourt�', and �ay be su6Jeci �
�ta aparoval by the gaarii af �ounty�Cvrn�nis�ianers. In th�e casa c�f �l�ipf�-�errn ccmi�ac�, t�is.provision st►alI �
aPP�Y ���Y ,a eacli t� �
�
i2. C�P'�[dNAE� PRDY(Slfii� FOR t?TliER AGE�iC1E�':. t�nla5s athen�w"sse stipulat�d by #hQ h�dcler, 'the bidder
agre�es Fotnake ava�'�hle f�altgo�►e�rttr�nt�get�cies, cf�parimsnts, anc[�u[�ir�pat�ties t�ie bki pfice,s submifted
�n accor�artr� v�+ith said #� terrns and cone+'�Ic�rrs ih2refn. 5tivu�[ arnr said gQ�rernrnentat �:r�fity c�sire to buy
uni�t tE?is �trrs�sat.
i dEPa Pumps and Pt�mp �aits
II Shop Eabos €a#�
�'ART G
PR�?P�S�iL SECT1fJN
�re p°�r�t �%> di�r,outtt froan most recerti rran�Fac�urer's�
pubifsit� price t�st
ffl Pfa�a a#Propasgr. �Tf VU�er &. �icsrida LLC.
(TYE�tl �P�ir+te�; �m, Corpara�io�, �usin�s of tnd�iauat}
IV Dur ioca7 (to Tart�, Flafida) bus�ess adct� �:
2�s2 � 61vd. FE. 3.
1f Fer�eraE i.�. i�umt�•_.r; �3515895�_
VI Q�r primary� 6c�iness at�dress is: , . _ �amr�ss above , „ .,_�. ,_. ,�
Vfl 4ur p��t twsiness phan� nur�ber is {� 88�-2�E#0
�
iX
4ur pt'esetYt e-mad �1dre,ss i� --- " -,�E��q°n! ._. ,. ._. ,_.__.
At�tPse prassnt �me vw� unQarstand ali requ�emar�f�•arfd sE�t� it+a� as a Pr4pessr +iue w�il crs�piy wi[f3 ail th�
st��s�ians �cf�ded in fhs piv#�asat pa�lcage- it�e abvu�arr�es Prq�r a�trrr� anc[ d�ctares:
('�}- ihat i�e Pro�sar ��fi�rvful age a�td � �a.ather persarr, f�m�sr cofparafion has aray interest i�
ti'iis i�roposal uf in itie ccxl�fa�t (3ropased tc� bs �rltereti {;�t�.
{2} That �is: Rmpasal. ls rttade wiEEi4ut any u�cfersiandlr�q, agr.eemen!. nr ca�ec#ion �+iih ari� o�r
p�rsnn, f€rm ar corparsti�n and. �� a�l resp�cts feir a�d �uithout evllusiorr ar 5 aud.
f� 'ibaf �s Pr�oser is not in arrec��s tu Ftilfsbofo�rgh.�oun�y upan da�t ar contraet �,-�d Es nat a
deiaulter� as su�etyor ath�rwis� e�ot� anY obi��'Gan %Nillaharoc[gh Cot,nty.
��f ) Tiiai no ot3i�r ar empt�yae cx �arson sh�ose s�l�ry is �yabi� !n whq�e p� tn �art from the cdnr�t�
T�asury is siraEl be or �rr�e tn#er�s`�ed, d€r��r or i�rdir�cilp, s�;ty ar a#�e�xise in th€� propo�at;
th the �rfc�rmance qf fhe Cnr�� in the s�p�lies, materi� ��iRrrtent, and uvork ar [abor to
w}�ia�r they re[af� or fn any Fcr#�on of t�a prof[t� t(t�'eaf.
PrOposer
�
�yr: I
0�€ZeCf ralg{]�tUfe -
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Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Approve amendments to the Community Development Code providing density and parking incentives for affordable housing
developinents, and pass Ordinance 8313-12 on first reading. (TA2012-01001)
SUMMARY:
The City's Evaluation and Appraisal Report, which was released in August 2006, indicated a need to create specific
policies in the Clea�vater Comprehensive Plan to incentivize affordable housing, specifically calling for density
bonuses and parking reductions. In December 2008, the Clearwater City Council approved amendments to the
Clear-water Comprehensive Plan that included an objective and policies relating to affardable housing incentives. This
proposed amendment to the Community Development Code implements that objective and policies.
Proposed Ordinance 8313-12 includes the following anendments:
. Clarifies that the densities contained in the Clearwater Comprehensive Plan can be exceeded under the new
affordable housing density provisions.
. Sets forth the review and approval process for granting the affordable housing density bonus.
. Establishes a density bonus and sets forth how it is calculated, differentiating between mixed�ncome affardable
housing developments and other affordable housing developments.
. Sets forth standards that apply to all affordable housing developments that are granted the density bonus,
including compatibility criteria, design criteria and green building criteria.
. Sets forth criteria for a required covenant to maintain affordability, which address both owner-occupied units and
rental units.
. Sets forth the standards for approval for the affordable housing parking incentive, which allows a reduction in
required parking spaces provided the criteria are met.
. Clarifies that affordable housing developments receiving the density bonus will be reviewed as a Level Two
application.
. Sets forth definitions for: affordable housing unit; dwelling, affordable housing bonus density; and dwelling,
reserved affordable housing.
The Community Development Board (CDB) reviewed the proposed amendment at its meeting on April 17, 2012 and
unanimously recommended the amendment far approval.
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 13
Attachment number 1 \nPage 1
ORDINANCE NO. 8313-12
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA, MAKING
AMENDMENTS TO THE COMMUNITY DEVELOPMENT CODE; BY
AMENDING SECTION 3-902 TO CLARIFY EXCEPTIONS FOR
GRANTING INCREASED DENSITY; BY AMENDING SECTION 3-920,
AFFORDABLE HOUSING PARKING REQUIREMENTS, BY RENAMING
THE SECTION TO AFFORDABLE HOUSING INCENTIVES, BY ADDING
AN AFFORDABLE HOUSING DENSITY BONUS AND PARKING
INCENTIVES AND ASSOCIATED QUALIFYING CRITERIA; BY
AMENDING SECTION 4-401 TO ESTABLISH AFFORDABLE HOUSING
DEVELOPMENTS AS A LEVEL TWO APPROVAL; AND BY AMENDING
ARTICLE 8, DEFINITIONS AND RULES OF CONSTRUCTION,
SECTION 8-102, DEFINITIONS, BY ADDING DEFINITIONS FOR
AFFORDABLE HOUSING UNIT, DWELLING, AFFORDABLE HOUSING
BONUS DENSITY, AND DWELLING, RESERVED AFFORDABLE
HOUSING; CERTIFYING CONSISTENCY WITH THE CITY'S
COMPREHENSIVE PLAN AND PROPER ADVERTISEMENT;
PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE
DATE.
WHEREAS, it is necessary to amend the Community Development Code for consistency
with the Comprehensive Plan, and
WHEREAS, it is necessary to amend the Community Development Code to implement
affordable housing goals, objectives and policies of the Comprehensive Plan, including
Objective C.1.9 and Policies C.1.9.1, C.1.9.2 and C.1.9.3, and
WHEREAS, it is a goal of the City to provide quality affordable housing to the citizens of
Clearwater, and
WHEREAS, the City desires to support the affordable housing incentives that are
included in the Economic Development and Housing Department's Local Housing Incentives
Strategy, Consolidated Planning Document and SHIP Local Housing Assistance Plan (LHAP),
and
WHEREAS, the City desires to incentivize the construction of mixed-income affordable
housing developments, and
WHEREAS, it is necessary to amend the Community Development Code for consistency
with the Rules of the Countywide Plan, and
WHEREAS, the City desires to amend the Community Development Code to enhance
its review procedures for level one and level two approvals in an effort to ensure that projects
will be consistently well-designed throughout the city, now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Ordinance No. ��� �213
Attachment number 1 \nPage 2
Section 1. That Article 3, Development Standards, Division 9, General Appiicability
Standards, Section 3-902, Comprehensive plan densities/intensities, of the Community
Development Code, be, and the same is hereby amended to read as follows:
Section 3-902. Comprehensive plan densities/intensities.
A. Notwithstanding any provision in Article 2 of this Community Development Code, no
application for development approval shall be granted for any development which
exceeds the densities and intensities for that development in the comprehensive plan1
except applications for development approvals that include affordable housinq bonus
density dwelling units mav be granted pursuant to standards set forth in Section 3-920.
Section 2. That Article 3, Development Standards, Division 9, General Applicability
Standards, Section 3-920, Affordable housing parking requirements, of the Community
Development Code, be, and the same is hereby amended to read as follows:
Section 3-920. Affordable housing incentives ^°r'-;^^ r°�.,;r°.,,°^*�.
A. Affordable housinq density dwellinq units.
1. City review and approval process.
a. Citv approval procedures. Such approval shall be considered a
Level Two (flexible development) approval in accordance with the
provisions of Article 4 Division 4 of the Community Development
Code. The use of the density bonus as provided within this section
shal� not be considered a land use plan amendment.
b. Pre-application conference required. Prior to submitting an
application for development review of a proposal that includes
affordable housinq bonus density dwellinq units, the applicant
shall meet with the Citv's Economic Development and Housing
Department Director for the purpose of determininq that the
proposed development meets the definition of "affordable housinq
unit" and to discuss affordable housing requirements as required
� the City's Economic Development and Housing Department.
The required pre-application conference shall occur no more than
six (6) months prior to application for development review. The
application for development review shall include a letter from the
City's Economic Development and Housinq Department verifyinq
that the development meets the criteria above.
2. Coastal Storm Area. No affordable housinq bonus density projects mav
be located in the Coastal Storm Area.
3. Densitv bonus.
a. Mixed-income affordable housinq developments. Mixed-income
affordable housing developments contain a maximum of twenty-
five (25) percent affordable housinq units, the remainder beinq
market-rate housinq units. The percentaqe of bonus units
awarded is based on the percentaqe of affordable housinp units
provided, as shown in the table below:
Item # 13
2 Ordinance No. 8313-12
Attachment number 1 \nPage 3
Percentage Affordable Bonus Densitv
Housing Dwelling Units Awarded
Provided
15% 25%
25% 50%
For example: An applicant has a 1-acre site with a future land use
classification of Residential Medium (RM) (15 units per acre). The
applicant proposes that twentv-five (25) percent of the units will be
affordable housinq, therefore the density bonus awarded to the
development will be fifty (50) percent. This example is calculated
below:
Maximum Base Number of Units 15
Permitted
Maximum Number of Units awarded 15 x.50 = 7.5
bv Densitv Bonus
Maximum Total Number of Units (1) 15 + 7.5 = 22.5 = 22
Minimum Number of Reserved 22.5 x.25 = 5.6=6
Affordable Housinq Units(2)
�1) When the determination of the maximum total number of units allowed
in the development results in a fractional dwellinq unit, the number shall
be rounded down to the nearest whole number� this is the allowable
density of the development.
(2) The number of reserved affordable housing units is based on the total
number of units to be built on the site, includinq those awarded through
the bonus. For the purpose of calculatinq the minimum number of
reserved affordable housinq units, when the maximum total number of
units calculation results in a fraction, the fiqure shall not be rounded up
or down. When the determination of the minimum number of reserved
affordable housinq units in the development results in a fractional
dwelling unit, any fraction less than one-half unit shall be rounded down
to the nearest whole number and any fraction of one-half unit or more
shall be rounded up.
b. Other affordable housinq developments. Other affordable housinq
developments contain more than twenty-five (25) percent
affordable housinq units. The percentaqe of bonus units awarded
shall be twentv (20) percent.
For example: An applicant has a 1-acre site with a future land use
classification of Residential Medium (RM) (15 units per acre). The
applicant proposes that seventv-five (75) percent of the units will
be affordable housing, therefore a twenty (20) percent bonus
densitv is awarded. This example is calculated below:
Item # 13
Ordinance No. 8313-12
Attachment number 1 \nPage 4
Maximum Base Number of Units 15
Permitted
Maximum Number of Units awarded by 15 x.20 = 3
Densitv Bonus (1)
Maximum Total Number of Units 15 + 3= 18
(1) When the calculation results in a fraction, the number shall be rounded
down to the nearest whole number.
c. Standards. In addition to the provisions for attached dwellinqs set
forth in Article II, the followinq standards shall be met:
� Compatibility criteria.
(a.) The project shall be consistent with existing special
area plans, if any.
(b.) Proportionality and scale of the proposed
development shall be consistent with the
community character of the immediate vicinity of
the parcel proposed for development.
(c.) The overall aesthetics of the proposed
development shall be compatible with or an
improvement to the communitv character as
determined by the Community Development
Coordinator.
(d.) The scale and coveraqe of the proposed
development shall be compatible with adjacent
properties. If the overall bulk is larger than the
surroundinq buildinqs, the bulk mav be reduced
with the help of desiqn elements such as step
backs and setbacks as illustrated below.
Existing
Surrounding Buildings
Proposed Development
Existing
Surrounding Buildings
Prohibited- In this illustration, a big box building without step backs is not compatible with surroundings.
Item # 13
4 Ordinance No. 8313-12
Attachment number 1 \nPage 5
Existing Proposed Development Existing
Surrounding Buildings Surrounding Buildings
Permitted- In this illustration, step backs ensure neighborhood compatibility and reduce bulkiness.
ii.) Desiqn criteria.
(a.l The reserved affordable housina dwellina units
shall be mixed with, and not clustered together or
seqreqated in any way from, market-rate units in
the development.
(b.) Building materials and finishes of the interior and
exterior of the affordable housinq dwellinq units
shall be consistent with market-rate units in the
development.
(c.) The architectural features of the buildings and each
of the affordable housinq dwellinq units shall be
equivalent to market-rate buildings and units in the
development.
(d.) All buildinq facades, includinq fenestrations, in a
development shall have a unified architectural
treatment.
(e.) The horizontal plane of a buildinq mav continue
uninterrupted for no more than fiftv linear feet (50').
The vertical plane of a building may continue
uninterrupted for no more than ten feet (10'). The
vertical plane interruptions mav include but are not
limited to awnings, arcades, balconies, niches,
projections, etc.
Prohibited
Item # 13
Ordinance No. 8313-12
Attachment number 1 \nPage 6
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Permitted
(f.� There shall be no more than six (6) units in anv
contiquous qroupinq of townhouse or multiplex
units. No more than two (2) abutting attached units
shall have uniform roof lines or the same setback.
Variations in setback of buildinq faces shall be at
least three feet (3').
(a.l The minimum size for the affordable housina
dwellinq units shall be 400 sq. ft. for efficiency
units, 550 sq. ft. for one bedroom units and 750 sq.
ft. for two bedroom units. An additional 200 sq. ft.
shall be provided for each additional bedroom in
units with more than two bedrooms.
The number and size of bedrooms for the
affordable units shall reflect the same proportion as
the market-rate units. For example, if a proiect
contains 50% one (1) bedroom units and 50% two
(2) bedroom units, then the set aside affordable
units shall reflect these percentaqes. The bedroom
size(sl of the affordable units shall be the same as
the bedroom size(s) of the market-rate units.
iii.� Green buildinq criteria. The followinq criteria shall be met
for all dwellinq units in the development (where this Code
conflicts with provisions in the most recent Florida Buildinq
Code, the more stringent regulation shall apply):
(a.) At least fifty (50) percent of required plant materials
shall be those which are native to Central Florida,
considered Florida-friendly plant materials,
requirinq minimal amounts of water, fertilizers and
pesticides, and which are recommended in the
Plant Guide of the Southwest Florida Water
Management District.
(b.) Water conservinq plumbinq fixtures with the
followinq maximums shall be installed: 1.6 qallons
per flush (gpf) toilets, 2.0 gallons per minute (gpm)
showerheads and 1.0 qallons per minute (qpm)
faucet aerators.
(c.) If appliances are provided, thev shall be ENERGY
STAR labeled appliances if available.
Item # 13
Ordinance No. 8313-12
Attachment number 1 \nPage 7
(d.) Compact fluorescent (CFL) bulbs or light emitting
diode (LED) bulbs for all ambient (household)
liqhtinq shall be installed.
(e.) Roofing requirements:
(i.) Roofing materials shall have a Solar
Reflectance Index (SRI) equal to or qreater
than 78 for low-sloped roofs (<_2:12) or 29
for steep-sloped roofs (>2.12) for a
minimum of seventv-five (75) percent of the
roof surFace; or
(ii.) Vegetated roofs shall cover a minimum of
fiftv (50) percent of the total proiect roof
area. Anv combination of SRI comaliant and
vegetated roof may be used, provided thev
collectively cover seventy-five (75) percent
of the total development roof area.
4. Required covenants to maintain affordabilitv.
a. Owner-occupied units.
i.l Covenant. Prior to obtainina a buildina aermit. the
applicant shall deliver to the Community
Development Coordinator a restrictive covenant,
duly executed by the owner of the parcel(s), in a
form approved by the City Attorney, that shall
address income restrictions, homebuyer or tenant
qualifications, long-term affordability, and any other
a_pplicable restrictions and qualifications pertaininq
to the development and the reserved affordable
housing units. The covenant shall be recorded in
the Public Records of Pinellas Countv, Florida
before it is delivered to the Communitv
Development Coordinator. This covenant shall run
with the land and shall be binding on the assiqns,
heirs and successors of the applicant. Reserved
affordable housing units that are provided under
this section shall remain as affordable housing for a
minimum of twentv (20) years from the date of
initial owner occupancy for ownership affordable
housing units.
ii.) Sale or lease. No lease or sale shall be executed
for anv reserved affordable housinq unit that is
owner-occupied until the property owner(s) has
submitted the required documentation for the
household income for the proposed owner or
occupant to the Citv's Economic Development and
Housing Department for verification that it meets
the applicable affordable housinq requirements.
Rental units.
i.) Covenant. Prior to obtaining a buildinq permit, the
applicant shall deliver to the Community
Development Coordinator a restrictive covenant,
duly executed by the owner of the parcel(s), in a
Item # 13
Ordinance No. 8313-12
Attachment number 1 \nPage 8
form approved bv the City Attornev, that shall
address income restrictions, homebuver or tenant
gualifications, lonq-term affordability, and any other
applicable restrictions and qualifications pertaining
to the development and the reserved affordable
housinq units. The covenant shall be recorded in
the Pubiic Records of Pinellas County, Florida
before it is delivered to the Communitv
Development Coordinator. This covenant shall run
with the land and shall be bindinq on the assiqns,
heirs and successors of the applicant. Reserved
affordable housinq units that are provided under
this section shall remain as affordable housinq for a
minimum of thirty (30�years from the date of initial
occupancv for renta� affordable housinq units.
ii.) Annual reports. Prior to June 1St of each year, the
property owner(s) or authorized property manaqer
of any reserved rental affordable housing dwelling
unit shall submit to the Citv's Economic
Development and Housinq Department Director an
annual report for the preceding calendar year, in a
format as approved bv the City, in order for the City
to verifv that the tenants meet the income
requirements for the reserved rental affordable
housing dwelling units and that other stipulations in
the covenant are beinq met.
B. Affordable housing parking incentive. T"-�rr�i�-i�� eOff-street parking
rpai�r��,�4 fnr �ffnrrl�hlo hni icirirr i ini4c���T�����'��i��I�r��a��
.�.� �
�,.,,,,,,,,,,,. no.,��,,.,.,,or+ �.,,� u,,,,�,,,n flnr»rFmnn4 may be reduced to one and
one half (1.5� parking spaces, or less per unit, �^ °^„ �^^�^^ ���+.,,.+ ��ihoro
ro�„�on+,�� „�o� �ro nor,,,;++o,� provided the site with affordable housing units is
located within 1,000 feet of a transit stop and subiect to the followinq:
1. The parking requirement may be reduced to between one and one half
(1.5) and one (1) space per unit if the affordable housing units are
desiqnated for senior citizens or disabled persons.
2. In the case of attached dwellinqs, if parkinq is proposed next to the buildinq, a
buffer that includes a four (4) foot sidewalk and a five (5) foot landscaped area
shall be provided between the buildinq and parkinq as illustrated below.
Building
Landscaped� � Area
Sidewalk
Item # 13
Ordinance No. 8313-12
Attachment number 1 \nPage 9
Section 3. That Article 4, Development Review and Other Procedures, Division 4,
Permitted Uses: Level Two, Section 4-401, Purpose and applicability, of the Community
Development Code, be, and the same is hereby amended to read as follows:
This division establishes the approval required to commence development of a
use in a zoning district which is identified in that district as requiring a Level Two
approval and affordable housinq developments pursuant to Section 3-920.
Section 4. That Article 8, Definitions and Rules of Construction, Section 8-102,
Definitions, of the Community Development Code, be, and the same is hereby amended to read
as follows:
****�
Affordable housina unit means anv residential dwelli
owned bv a household with a household income of one hundred
unit leased or
rcent
(120%) or less of the adjusted area median family income for Pinellas County,
Florida, as determined bv the U.S. Department of Housing and Urban
Development (HUD). The rental rates for leased Workforce Affordable Housinq
Units, as defined in Charter Section 2.01(d)(5)(i), shall not exceed the rates
published bv the Florida Housinq Finance Corporation for annual "Maximum
Rents bv Number of Bedroom Unit" for the Tampa-St. Petersburg-Clearwater
Metropolitan Statistical Area (MSA). For non-rental units, the sales price mav not
exceed ninetv percent (90%) of the averaqe area price for the Tampa- St.
Petersburg-Clearwater MSA, as established by the annual revenue procedure
which provides issuers of qualified mortqaqe bonds, as defined in Section 143(a)
of the internal Revenue Code, and issuers of mortqaqe credit certificates, as
defined in Section 25(c) of the Internal Revenue Code, with the nationwide
averaqe purchase price for the residences located in the United States.
*****
Dwellinp, affordable housinq bonus densitv means the additional dwellinq
unit(s) that is%are permitted on a site as an incentive for the construction of
affordable housing pursuant to this code.
*****
Dwelling, reserved affordable housing means the dwelling unit(s) required
to be reserved as affordable housinq in a development as a result of approved
affordable housina bonus densitv dwellina units.
***********
Section 5. Amendments to the Community Development Code of the City of
Clearwater (as originally adopted by Ordinance No. 6348-99 and subsequently amended) are
hereby adopted to read as set forth in this Ordinance.
Item # 13
9 Ordinance No. 8313-12
Attachment number 1 \nPage 1�
Section 6. The City of Clearwater does hereby certify that the amendments
contained herein, as well as the provisions of this Ordinance, are consistent with and in
conformance with the City's Comprehensive Plan.
Section 7. Should any part or provision of this Ordinance be declared by a court of
competent jurisdiction to be invalid, the same shall not affect the validity of the Ordinance as a
whole, or any part thereof other than the part declared to be invalid.
Section 8. Notice of the proposed enactment of this Ordinance has been properly
advertised in a newspaper of general circulation in accordance with applicable law.
Section 9. This ordinance shall take effect immediately upon adoption.
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
Approved as to form:
George N. Cretekos
Mayor
Attest:
Leslie K. Dougall-Sides Rosemarie Call
Assistant City Attorney City Clerk
Item # 13
10 Ordinance No. 8313-12
CDB Meeting Date;
Case Number:
Ordinance Number:
Agenda Item:
REOUEST:
Attachment number 2 \nPage 1
April 17, 2012
TA2012-01001
8313-12
F_1
CITY OF CLEARWATER
PLANNING & DEVELOPMENT DEPARTMENT
STAFF REPORT
Amendments to the Community Development Code — Ordinance No.
8313-12
INITIATED BY: The City of Clearwater Planning & Development Department
BACKGROUND:
In the early and mid 2000s the Florida housing market experienced a significant boom cycle tbat
increased housing costs. This particularly impacted affordable housing as land costs became too
high in communities without an ample supply of vacant land, such as Clearwater. The City's
Evaluation and Appraisal Report, which was released in August 2006, indicated a need to create
specific policies in the Clearwater Comprehensive Plan to incentivize affordable housing,
speciiically calling for density bonuses and parking reductions. In December 2008 the
Clearwater City Council approved amendments to the Cleanvater Comprehensive Plan that
included an objective and policies relating to affordable housing incentives. This proposed
amendment to the Community Development Code implements that objective andpolicies.
ANALYSIS:
Modern development practices have led to housing stratification by income. This is an important
issue as certain neighborhoods and communities become burdened by a disproportionate share of
lower income households. The proposed ordinance includes amendments that establish density
bonuses for projects containing affordable housing and criteria for such bonuses and revises the
existing parking reduction incentive for affordable housing developments. The proposed
ordinance incentivizes mixed-income affordable housing, which are developments that contain a
maximum of 25 percent affordable housing, the remainder being market rate units. Under the
proposed ardinance, these mixed-income developments will receive a larger density bonus than
affordable housing developments that contain more than 25 percent affordable housing units.
Proposed Ordinance No. 8313-12 includes the following amendments:
1. Clarifies that the densities contained in the Clear-water Comprehensive Plan can be
exceeded under the new affordable housing density provisions (see page 2 of the
proposed ordinance).
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 1
Attachment number 2 \nPage 2
2. Sets forth the review and approval process for granting the affordable housing density
bonus (see page 2 of the proposed ordinance).
Approval will be a Level Two approval process, which means granting of the density
bonus requires a hearing before the Community Development Board. Priar to submitting
an application for development that requests the density bonus the applicant must meet
with the Director of the City's Economic Development and Housing Department to
ensure the proposal meets the requisite definitions and thresholds. This early
communication will benefit both the applicant and the City.
3. Establishes a density bonus and sets forth how it is calculated, differentiating between
mixed-income affordable housing developments and other affordable housing
developments (see pages 2-4 of proposed ordinance).
Mixed-income affordable housing developments will be awarded a 25 percent density
bonus if 15 percent of the dwelling units are reserved as affordable and a 50 percent
density bonus if up to 25 percent of the dwelling units are affordable.
Other affardable housing developments that contain more than 25 percent affardable
housing units will be awarded a 20 percent density bonus, provided they meet the criteria
of the section.
4. Sets forth standards that apply to all affordable housing developments that are granted the
density bonus, including compatibility criteria, design criteria and green building criteria
(see pages 4-7 of proposed ordinance).
The compatibility criteria ensure developments are not out of character with the
surrounding neighborhood. For example, the proportionality and scale of buildings have
to be consistent with those in the immediate area. The design criteria ensure a higher
aesthetic level is achieved. For example, the number of contiguous townhouse or
multiplex units is limited and vertical plane interruptions (e.g., awnings, balconies) every
ten feet are required. The green building criteria ensure units remain affordable over time
by reducing utility costs.
5. Sets forth criteria for the required covenant to maintain affordability, which address both
owner-occupied units and rental units (see pages 7-8 of proposed ordinance).
6. Sets forth the standards for approval for the affordable housing parking incentive, which
allows a reduction in required parking spaces provided the criteria are met (see page 8 of
proposed ordinance).
Required parking may be reduced if the site is located within 1,000 feet of a transit stop
and if the affordable housing units are designated for senior citizens or disabled persons.
Senior citizens and disabled persons have a decreased need for parking spaces, when
compared with households that contain families, which typically have multiple eligible
auto drivers.
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 2
Attachment number 2 \nPage 3
7. Clarifies that affordable housing developments receiving the density bonus will be
reviewed as a Level Two application (see page 9 of proposed ordinance).
8. Sets forth definitions for: affordable housing unit; dwelling, affordable housing bonus
density; and dwelling, reserved affordable housing (see page 9 of proposed ordinance).
CRITERIA FOR TEXT AMENDMENTS:
Community Development Code Section 4-601 sets forth the procedures and criteria for
reviewing text amendments. All text amendments must comply with the following.
1. The proposed amendment is consistent with and furthers the goals, policies and
objectives of the Comprehensive Plan.
A review of the Clearwater Comprehensive Plan identified the following Objectives and
Policies which will be furthered by the proposed Code amendments:
Objective A.6.9 Decrease energy consumption, use more renewable energy and reduce the
impact of the built environment on the natural environment.
The green building criteria in the proposed ordinance are designed to decrease energy
consumption over the life of the project.
Policy C.1.1.5 The City of Clearwater shall continue to provide information, incentives,
and technical assistance to the private sector in order to achieve housing
production that meets the needs of very low, low, and moderate
households.
Providing the density bonus incentive and reduced parking incentive will aid the private
sector in making affordable housing developments economically feasible.
Objective C.1.2 Objective for Affordable Housing - The City of Clearwater shall continue
to provide assistance and incentives for the development of housing that is
affordable to very low, low, and moderate income households, including
those with special needs, consistent with the level of growth in these
income categories.
Both the density bonus and parking reduction are incentives that the City is offering to
affordable housing developments.
Policy C.1.2.5 Define Affordable Housing as any residential dwelling unit leased or
owned by a household with a household income of one hundred twenty
percent (120%) or less of the adjusted area median family incoine for
Pinellas County, Florida, as determined by the U.S. Department of
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 3
Attachment number 2 \nPage 4
Housing and Urban Development (HUD). The rental rates for leased
Workforce Affordable Housing Units shall not exceed the rates published
by the Florida Housing Finance Corporation far annual "Maximum Rents
by Number of Bedroom Unit" for the Tampa-St. Petersburg-Clearwater
Metropolitan Statistical Area (MSA). For non-rental units, the sales price
may not exceed ninety percent (90%) of the average area price for the
Tampa- St. Petersburg-Clearwater MSA, as established by the annual
revenue procedure which provides issuers of qualiiied mortgage bonds, as
defined in Section 143(a) of the internal Revenue Code, and issuers of
mortgage credit certiiicates, as defined in Section 25(c) of the Internal
Revenue Code, with the nationwide average purchase price for the
residences located in the United States.
The deiinition for affordable housing unit in the proposed ordinance is consistent with this
policy (see page 9 of the proposed ordinance).
Objective C.1.9 The City of Clearwater shall be proactive in incentivizing the construction
of affordable housing.
Providing the density bonus and reduced parking will incentivize the construction of
affordable housing, particularly units in mixed-income developments.
Policy C.1.9.1 The City will provide density bonuses for affordable housing
developments that demonstrate that a minimum of 15% of the total units
are reserved as affardable housing units. Such bonuses shall not eXCeed
50% of the density permitted by the Future Land Use Map and shall not
include properties located in the Coastal Storm Area. The density bonus
shall be established by ordinance in the Community Development Code.
The proposed ordinance implements this policy (see pages 2-4 of the proposed ordinance).
Policy C.1.9.2 Allow flexibility with regard to setbacks and off-street parking to
accommodate density bonuses associated with affordable housing
developments provided the project design does not detract from the
established or emerging character of the immediate vicinity.
The proposed ordinance will provide flexibility to off-street parking, if the criteria are met
(see page 8 of the proposed ordinance).
Policy C.1.9.3 Allow flexibility with regard to off-street parking for projects containing
affordable housing units located within 1000 feet of a transit stop.
The proposed ordinance implements this policy (see page 8 of the proposed ardinance).
Objective C.1.10 Recognizing that sustainable building techniques contribute to keeping
housing units affordable over the long term by reducing energy
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 4
Attachment number 2 \nPage 5
consumption, lowering utility bills and decreasing maintenance costs, the
City of Clearwater will promote the use of green housing construction and
renovation and rehabilitation techniques.
The proposed ordinance contains green building criteria that must be met to receive the
density bonus (see pages 6-7 of the proposed ordinance). These criteria reduce energy
consumption and ensure that utility costs remain affordable over time.
2. The proposed amendment furthers the purposes of the Community Development Code
and other City ordinances and actions designed to implement the Plan.
The proposed text amendment will further the purposes of the Community Development
Code in that it will be consistent with the following purposes set forth in Section 1-103.
It is the purpose of this Development Code to implement the Comprehensive Plan of the
city; to promote the health, safety, general welfare and quality of life in the city; to guide
the orderly growth and development of the city; to establish rules of procedure for land
development approvals; to enhance the character of the city and the preservation of
neighborhoods; and to enhance the quality of life of all residents and property owners of
the city. (CDC Section 1-103.A).
The proposed amendment implements many objectives and policies of the Comprehensive
Plan as outlined in the analysis above.
It is the purpose of this Community Development Code to create value for the citizens of
the City of Clearwater by ensuring that development and redevelopment will not have a
negative impact on the value of surrounding properties and wherever practicable
promoting development and redevelopment which will enhance the value of surrounding
properties (CDC Section 1-103.B.2).
It is further the purpose of this Development Code to protect the character and the social
and economic stability of all parts of the city through the establishment of reasonable
standards which encourage the orderly and beneficial development of land within the city
(CDCSection 1-103.E.2).
The compatibility criteria, design criteria and preference of mixed-income affordable housing
developments aims to ensure high quality affordable housing that is located throughout the
City and not concentrated in specific neighborhoods.
UU..:_ ._\1 :__ IU_U �I-_ �►
The proposed amendments to the Community Development Code are consistent with and will
further the goals of the Cleanvater Comprehensive Plan and the purposes of the Community
Development Code. Based upon the above, the Planning and Development Department
recommends APPROVAL of Ordinance No. 8313-12 that amends the Community Development
Code.
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 5
Attachment number 2 \nPage 6
Prepared by Planning and Development Department Staf£
Catherine Lee, Planner III
ATTACHMENT:
❑ OrdinanceNo.8313-L2
S: IPlanning DepartrnentlCommunity Development Code12012 Code AmendmentslTA2012-01001 - HousinglStaff'ReportlTA2012-07001 CDB
Staff Report.doc
Community Development Board— April 17, 2012 �te171 # � 3
TA2012-01001 — Page 6
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Disband the Clearwater Greenprint Steering Committee. (consent)
SUMMARY:
Meeting Date:4/30/2012
The Steering Committee has completed their work and provided staff with their recommendations on sustainability in Clearwater, which
was approved by Resolution 11-5 on December 14, 2011.
Review Approval: 1) Clerk
Cover Memo
Item # 14
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Oppose the relocation of Family Court from downtown Clearwater to the Criminal Justice Center and pass Resolution 12-10.
SUMMARY:
Review Approval: 1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 15
Attachment number 1 \nPage 1
RESOLUTION NO. 12-10
A RESOLUTION OF THE CITY OF CLEARWATER,
FLORIDA, OPPOSING THE PLAN TO RELOCATE FAMILY
COURT FROM DOWNTOWN CLEARWATER TO THE
CRIMINAL JUSTICE CENTER; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, many family court attorneys have offices located in and around
downtown Clearwater for ease of access to Family Court for their clients; and
WHEREAS, relocation of Family Court to the Criminal Justice Center will have a
negative economic impact on the downtown Clearwater area, affecting both the tax rolls
of the city and the county; and
WHEREAS, it is the belief of the City of Clearwater that the Criminal Justice
Center does not have the capacity nor the surrounding infrastructure to accommodate
the consolidation of the Family Courts located in Clearwater and St. Petersburg; and
WHEREAS, Family Court is part of the Civil Court system, which is located at the
courthouse in Clearwater; and
WHEREAS, it is the belief of the City of Clearwater that family law cases should
not be grouped with criminal crimes because of the impact on couples and their
children; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF CLEARWATER, FLORIDA:
Section 1. The City Council of the City of Clearwater does hereby oppose the
relocation of Family Court from downtown Clearwater to the Criminal Justice Center.
Section 2. This resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED this day of , 2012.
George N. Cretekos
Mayor
Approved as to form: Attest:
Pamela K. Akin
City Attorney
Rosemarie Call
City Clerk
Item # 15
Resolution No.11-12
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Adopt Ordinance 8316-12 on second reading, amendingthe future land use plan element of the Comprehensive Plan of the city to
change the land use for certain real property whose post office address is 3043 and 3047 Cleveland Street from Residential Urban (RU)
to Institutional (I).
SUMMARY:
Review Approval:
Cover Memo
Item # 16
Attachment number 1 \nPage 1
ORDINANCE NO. 8316-12
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
AMENDING THE FUTURE LAND USE PLAN ELEMENT OF THE
COMPREHENSIVE PLAN OF THE CITY, TO CHANGE THE
LAND USE DESIGNATION FOR CERTAIN REAL PROPERTY
LOCATED'/4 MILE SOUTH OF DREW STREET ON WEST SIDE
OF MCMULLEN BOOTH ROAD, CONSISTING OF THE EAST
115 FEET OF THE NORTH 142.0 FEET OF THE SOUTH '/z OF
THE SOUTHWEST '/4 OF THE NORTHWEST '/4 OF THE
NORTHWEST '/4 OF SECTION 16, TOWNSHIP 29 SOUTH,
RANGE 16 EAST, PINELLAS COUNTY, FLORIDA, LESS THE
SOUTH 32 FEET THEREOF, AND LESS THE NORTH 20 FEET
THEREOF AND THE WEST 86.05 FEET OF THE NORTH 110
FEET OF THE SOUTH HALF OF THE SOUTHEAST QUARTER
OF THE NORTHWEST QUARTER OF THE NORTHWEST
QUARTER OF SECTION 16, TOWNSHIP 29 SOUTH, RANGE 16
EAST, PUBLIC RECORDS OF PINELLAS COUNTY, FLORIDA.
LESS THE NORTH 20 FEET THEREOF CONVEYED TO THE
CITY OF CLEARWATER BY WARRANTY DEED RECORDED
APRIL10, 1970 IN O.R. BOOK 3308, PAGE 517, PUBLIC
RECORDS OF PINELLAS COUNTY, FLORIDA, WHOSE POST
OFFICE ADDRESS IS 3043 AND 3047 CLEVELAND STREET;
FROM RESIDENTIAL URBAN (RU), TO INSTITUTIONAL (I);
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the amendment to the future land use plan element of the comprehensive
plan of the City as set forth in this ordinance is found to be reasonable, proper and appropriate,
and is consistent with the City's comprehensive plan; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The future land use plan element of the comprehensive plan of the City of
Clearwater is amended by designating the land use category for the hereinafter described
property as follows:
Property
See Exhibit "A"
(LUP2012-01001)
Land Use Cateqory
From: Residential Urban (RU)
To: Institutional (I)
The map attached as Exhibit "B" is hereby incorporated by reference.
Section 2. The City Council does hereby certify that this ordinance is consistent with
the City's comprehensive plan.
Item # 16
Ordinance No. 8316-12
Attachment number 1 \nPage 2
Section 3. This ordinance shall take effect immediately upon adoption, subject to the
approval of the land use designation by the Pinellas County Board of County Commissioners,
and subject to a determination by the State of Florida, as appropriate, of compliance with the
applicable requirements of the Local Government Comprehensive Planning and Land
Development Regulation Act, pursuant to § 163.3189, Florida Statutes. The Community
Development Coordinator is authorized to transmit to the Pinellas County Planning Council an
application to amend the Countywide Plan in order to achieve consistency with the Future Land
Use Plan Element of the City's Comprehensive Plan as amended by this ordinance.
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
Approved as to form:
George N. Cretekos
Mayor
Attest:
Leslie K. Dougall-Sides Rosemarie Call
Assistant City Attorney City Clerk
Item # 16
Ordinance No. 8316-12
Attachment number 2 \nPage 1
EXHIBIT "A"
Legal Description for Properties located generally at 3043 Cleveland Street and 3047 Cleveland Street
Parcel I.D. No. 16/29/16/00000/220/1300
The East 115 feet of the North 142.0 feet of the South % of the Southwest % of the Northwest % of the
Northwest % of Section 16, Township 29 South, Range 16 East, Pinellas County, Florida, LESS the South
32 feet thereof, and LESS the North 20 feet thereof.
Parcel I.D. No. 16/29/16/00000/220/1500
The West 86.05 feet of the North 110 feet of the South half of the Southeast Quarter of the Northwest
Quarter of the Northwest Quarter of Section 16. Township 29 South, Range 16 East, Public Records of
Pinellas County, Florida, LESS the North 20 feet thereof conveyed to the City of Clearwater by Warranty
Deed recorded April 10, 1970 in O.R. Book 3308, Page 517, Public Records of Pinellas County, Florida.
Item # 16
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Future Lan d Use M ap
Owners: �irst Baptist Church of Clearwater, a/k/a Case:
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Site: 3043 Cleveland Street & Properfy
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LUP2012-01001
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EXH3BIT "B"
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OIOD I Future Land Use Map.doc
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Adopt Ordinance 8317-12 on second reading, amendingthe Zoning Atlas of the city by rezoning certain real property whose post office
address is 3043 and 3047 Cleveland Street from Low Medium Density Residential (LMDR) to Institutional (I).
SUMMARY:
Review Approval:
Cover Memo
Item # 17
Attachment number 1 \nPage 1
ORDINANCE NO. 8317-12
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
AMENDING THE ZONING ATLAS OF THE CITY BY REZONING
CERTAIN PROPERTY LOCATED '/4 MILE SOUTH OF DREW
STREET ON WEST SIDE OF MCMULLEN BOOTH ROAD,
CONSISTING OF THE EAST 115 FEET OF THE NORTH 142.0
FEET OF THE SOUTH '/2 OF THE SOUTHWEST '/4 OF THE
NORTHWEST '/4 OF THE NORTHWEST '/4 OF SECTION 16,
TOWNSHIP 29 SOUTH, RANGE 16 EAST, PINELLAS COUNTY,
FLORIDA, LESS THE SOUTH 32 FEET THEREOF, AND LESS
THE NORTH 20 FEET THEREOF AND THE WEST 86.05 FEET
OF THE NORTH 110 FEET OF THE SOUTH HA�F OF THE
SOUTHEAST QUARTER OF THE NORTHWEST QUARTER OF
THE NORTHWEST QUARTER OF SECTION 16, TOWNSHIP 29
SOUTH, RANGE 16 EAST, PUBLIC RECORDS OF PINELLAS
COUNTY, FLORIDA. LESS THE NORTH 20 FEET THEREOF
CONVEYED TO THE CITY OF CLEARWATER BY WARRANTY
DEED RECORDED APRIL10, 1970 IN O.R. BOOK 3308, PAGE
517, PUBLIC RECORDS OF PINELLAS COUNTY, FLORIDA,
WHOSE POST OFFICE ADDRESS IS 3043 AND 3047
CLEVELAND STREET; FROM LOW MEDIUM DENSITY
RESIDENTIAL (LMDR) TO INSTITUTIONAL (I) PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the amendment to the zoning atlas of the City as set forth in this ordinance is
found to be reasonable, proper and appropriate, and is consistent with the City's Comprehensive
Plan; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The following described property in Clearwater, Florida, is hereby rezoned, and
the zoning atlas of the City is amended as follows:
Property
See Exhibit "A"
Zoninq District
From: Low Medium Density
Residential (LMDR)
(REZ2012-01001) To: Institutional (I)
The map attached as Exhibit "B" is hereby incorporated by reference.
Section 2. The City Engineer is directed to revise the zoning atlas of the City in
accordance with the foregoing amendment.
Section 3. This ordinance shall take effect immediately upon adoption, subject to the
approval of the land use designation set forth in Ordinance 8316-12 by the Pinellas County Board
of County Commissioners, and subject to a determination by the State of Florida, as appropriate,
of compliance with the applicable requirements of the Local Government Comprehensive
Planning and Land Development Regulation Act, pursuant to §163.3189, Florida Statutes.
Item # 17
Ordinance No. 8317-12
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
Approved as to form:
George N. Cretekos
Mayor
Attest:
Leslie K. Dougall-Sides Rosemarie Call
Assistant City Attorney City Clerk
Attachment number 1 \nPage 2
Item # 17
Ordinance No. 8317-12
Attachment number 2 \nPage 1
EXHIBIT "A"
Legal Description for Properties located generally at 3043 Cleveland Street and 3047 Cleveland Street
Parcel I.D. No. 16/29/16/00000/220/1300
The East 115 feet of the North 142.0 feet of the South % of the Southwest % of the Northwest % of the
Northwest % of Section 16, Township 29 South, Range 16 East, Pinellas County, Florida, LESS the South
32 feet thereof, and LESS the North 20 feet thereof.
Parcel I.D. No. 16/29/16/00000/220/1500
The West 86.05 feet of the North 110 feet of the South half of the Southeast Quarter of the Northwest
Quarter of the Northwest Quarter of Section 16. Township 29 South, Range 16 East, Public Records of
Pinellas County, Florida, LESS the North 20 feet thereof conveyed to the City of Clearwater by Warranty
Deed recorded April 10, 1970 in O.R. Book 3308, Page 517, Public Records of Pinellas County, Florida.
Item # 17
Attachment number 3 \nPage 1
EXHIBIT "B" }�
� C;1Docaments and Settings1e11en.ayolLocal SettingslTemporary Internet FileslContent.0utlooklS29TIX6VILUP2012-01001 RE��6'�1- # � 7
01001 Zoning Map.doc
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Discuss allowing golf carts in Clearwater Beach and Island Estates (WSO)
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 18
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
City Manager Verbal Reports
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 19
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
End of Session Report - Rep. Hooper
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 20
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Florida League of Cities Legislative Appreciation Award
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 21
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Safe Boating Week Proclamation May 19th - 25th
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 22
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Meeting Date:4/30/2012
Older Americans Month Proclamation - recipient is Beverly Burton, ADRC Director from the Area Agency on Aging
SUMMARY:
Review Approval:
Cover Memo
Item # 23
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Youth Sports Awards
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 24
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
The Mayors Cup Game
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 25
Work Session
Council Chambers — City Hall
SUBJECT / RECOMMENDATION:
Parks and Recreation Advisory Board Presentation - Ray Shaw
SUMMARY:
Review Approval:
Meeting Date:4/30/2012
Cover Memo
Item # 26