04/28/2014
WORK SESSION AGENDA
Council Chambers - City Hall
4/28/2014 - 1:00 PM
1. Presentations
1.1Tampa Bay Regional Planning Council (TBRPC) Future of the Region Award in Public Education -
Meeting of the Minds: Tracy Mercer & Laura Davis
Attachments
1.2Annual Financial Report for Fiscal Year 2013.
Attachments
2. Financial Services
2.1Declare list of vehicles and equipment surplus to the needs of the City; authorize disposal through sale to
the highest bidder at the Tampa Machinery Auction, Tampa, Florida; and authorize the appropriate
officials to execute same. (Consent)
Attachments
3. Marine and Aviation
3.1Authorize the execution of a Joint Participation Agreement (JPA) between the City of Clearwater and the
State of Florida Department of Transportation (FDOT) for the rehabilitation of hangars at the Clearwater
Airpark and adopt Resolution 14-10.
Attachments
3.2Authorize a Joint Participation Agreement (JPA) between the City of Clearwater and the State of Florida
Department of Transportation (FDOT) for the rehabilitation of hangar C at the Clearwater Airpark, adopt
Resolution 14-12, and authorize the appropriate officials to execute same.
Attachments
4. Police
4.1Authorize the Chief of Police to sign Memoranda of Agreements between the State of Florida acting by
and through the Department of Management Services, Bureau of Federal Property Assistance as the State
of Florida Single Point of Contact, and the City of Clearwater Police Department for the conditional
transfer of surplus military equipment that will be repurposed for use by the police department in
furtherance of law enforcement operations. (Consent)
Attachments
5. Solid Waste/General Support Services
5.1Approve a Contract (Blanket Purchase Order) to Honeywell International, Inc. – Building Solutions of
Chicago, IL for an amount not to exceed $180,000 for the quarterly Maintenance Fees, from May 1, 2014
through April 30, 2015, per the contracts dated November 17, 2008 and April 28, 2010, and authorize the
appropriate officials to execute same. (Consent)
Attachments
5.2Award a contract (Blanket Purchase Order) to Jet Age Fuel of Clearwater, FL for an amount not to exceed
$3,700,000 for the purchase of unleaded and diesel fuel for city motorized equipment, as per City of
Clearwater RFP 19-10, during the contract period May 1, 2014 through April 30, 2015 and authorize the
appropriate officials to execute same. (Consent)
Attachments
5.3Award a contract (purchase order) to Richard H. Martin Roofing of Largo Florida, in the amount of
$184,632.00 for the installation of a sprayed polyurethane foam roof system and acrylic coating on the
roofs of Building C and G of the Public Services Complex, per Bid 13-14 and authorize the appropriate
officials to execute same. (Consent)
Attachments
5.4Award a Contract (Purchase Order) for $158,800.00 to Alan Jay Fleet Sales of Sebring, FL for the
purchase of five 2014 Ford F450 utility body pickup trucks, in accordance with the Florida State Term
Contract 071-000-14-1, 2.564(1)(d), Code of Ordinances - Other Governmental Bid; authorize lease
purchase under the City’s Master Lease Purchase Agreement, or internal financing via an interfund loan
from the Capital Improvement Fund, whichever is deemed to be in the City’s best interests; and authorize
the appropriate officials to execute same. (Consent)
Attachments
5.5Approve a Contract (Blanket Purchase Order) to Waste Equipment and Parts LLC of Tampa, Florida to
rebuild two Automated Side Loaders for an amount not to exceed $150,000, and authorize the appropriate
officials to execute same. (Consent)
Attachments
5.6Approve a contract (Blanket Purchase Order) to Wingfoot Commercial Tire of Clearwater, FL, for an
amount not to exceed $510,000, for the purchase of Goodyear Tires for city motorized equipment, from
May 1, 2014 through February 27, 2015, in accordance with Sec. 2.564(1)(d), Code of Ordinances - Other
governmental bid; and authorize the appropriate officials to execute same. (Consent)
Attachments
6. Engineering
6.1Approve proposal from Construction Manager at Risk Certus Builders, Inc. of Tampa, FL for the
demolition phase of the Residual Processing Building (RDP) storage conversion project (13-0053-UT) for
the guaranteed maximum price of $208,923.40 and authorize the appropriate officials to execute same.
(Consent)
Attachments
6.2Award a contract (purchase order) to Layne Inliner, LLC, Sanford, FL, in the amount of $1,028,387.50,
for the cleaning and video inspection of Stormwater outfall locations throughout the City of Clearwater
and authorize the appropriate officials to execute same. (Consent)
Attachments
7. Official Records and Legislative Services
7.1Provide direction regarding changes to City Council Rules.
Attachments
7.2Provide direction regarding changes to City Council Policies.
Attachments
7.3Approve the 2014 Clearwater Federal Priorities.
Attachments
8. Legal
8.1Continue to June 5, 2014: Approve the Annexation of a portion of the road right-of-way located on
Belcher Road, north of Sunset Point Road to Montclair Road, including all of the right-of-way within the
intersection of North Belcher Road, Montclair Road, and Old Coachman Road, consisting of a portion of
Section 06, Township 29 South, Range 16 East; and pass Ordinances 8558-14, 8559-14, and 8560-14 on
second reading. (ANX2014-02005)
Attachments
8.2Adopt Ordinance 8547-14 on second reading, annexing certain real property whose post office address is
2205 McMullen Booth Road, Clearwater, Florida 33759 into the corporate limits of the city and
redefining the boundary lines of the city to include said addition.
Attachments
8.3Adopt Ordinance 8548-14 on second reading, amending the future land use plan element of the
Comprehensive Plan of the city to designate the land use for certain real property whose post office
address is 2205 McMullen Booth Road, Clearwater, Florida 33759, upon annexation into the City of
Clearwater, as Residential Suburban (RS).
Attachments
8.4Adopt Ordinance 8549-14 on second reading, amending the Zoning Atlas of the city by zoning certain
real property whose post office address is 2205 McMullen Booth Road, Clearwater, Florida 33759, upon
annexation into the City of Clearwater, as Low Density Residential (LDR).
Attachments
8.5Adopt Ordinance 8552-14 on second reading, annexing certain real properties whose post office addresses
are 1940 North Betty Lane, 1258 Sedeeva Circle North, 1978 North Betty Lane, 2084 Lantana Avenue,
2075 The Mall, and 1241 Union St., all in Clearwater, Florida 33755, together with certain Rights of Way
of North Betty Lane, Sedeeva Circle North, and Lantana Avenue, into the corporate limits of the city and
redefining the boundary lines of the city to include said addition.
Attachments
8.6Adopt Ordinance 8553-14 on second reading, amending the future land use plan element of the
Comprehensive Plan of the city to designate the land use for certain real properties whose post office
addresses are 1940 North Betty Lane, 1258 Sedeeva Circle North, 1978 North Betty Lane, 2084 Lantana
Avenue, 2075 The Mall, and 1241 Union St., all in Clearwater, Florida 33755, together with certain
Rights of Way of North Betty Lane, Sedeeva Circle North, and Lantana Avenue, upon annexation into the
City of Clearwater, as Residential Urban (RU).
Attachments
8.7Adopt Ordinance 8554-14 on second reading, amending the Zoning Atlas of the city by zoning certain
real properties whose post office addresses are 1940 North Betty Lane, 1258 Sedeeva Circle North, 1978
North Betty Lane, 2084 Lantana Avenue, 2075 The Mall, and 1241 Union St., all in Clearwater, Florida
33755, together with certain Rights of Way of North Betty Lane, Sedeeva Circle North, and Lantana
Avenue, upon annexation into the City of Clearwater, as Low Medium Density Residential (LMDR).
Attachments
8.8Adopt Ordinance 8555-14 on second reading, annexing certain real property whose post office address is
3119 Johns Parkway into the corporate limits of the city and redefining the boundary lines of the city to
include said addition.
Attachments
8.9Adopt Ordinance 8556-14 on second reading, amending the future land use plan element of the
Comprehensive Plan of the city to designate the land use for certain real property whose post office
address is 3119 Johns Parkway, upon annexation into the City of Clearwater, as Residential Urban (RU).
Attachments
8.10Adopt Ordinance 8557-14 on second reading, amending the Zoning Atlas of the city by zoning certain
real property whose post office address is 3119 Johns Parkway, upon annexation into the City of
Clearwater, as Low Medium Density Residential (LMDR).
Attachments
8.11Adopt Ordinance 8561-14 on second reading, annexing certain real property whose post office addresses
are 1942 North Betty Lane, 1996 North Betty Lane, and 1235 Palm Street, all in Clearwater, Florida
33755, together with certain right of way of North Betty Lane located south of State Street, into the
corporate limits of the city and redefining the boundary lines of the city to include said addition.
Attachments
8.12Adopt Ordinance 8562-14 on second reading, amending the future land use plan element of the
Comprehensive Plan of the city to designate the land use for certain real property whose post office
addresses are 1942 North Betty Lane, 1996 North Betty Lane, and 1235 Palm Street, all in Clearwater,
Florida 33755, together with certain right of way of North Betty Lane located south of State Street, upon
annexation into the City of Clearwater, as Residential Urban (RU).
Attachments
8.13Adopt Ordinance 8563-14 on second reading, amending the Zoning Atlas of the city by zoning certain
real property whose post office addresses are 1942 North Betty Lane, 1996 North Betty Lane, and 1235
Palm Street, all in Clearwater, Florida 33755, together with certain right of way of North Betty Lane
located south of State Street, upon annexation into the City of Clearwater, as Low Medium Density
Residential (LMDR).
Attachments
9. City Manager Verbal Reports
9.1Clearwater Bombers Sign
Attachments
10. Council Discussion Items
10.1Clearwater Beach Tourist District Noise Enforcement - Mayor Cretekos
Attachments
10.2Beach Parking Concerns - Councilmember Hamilton
Attachments
11. Closing Comments by Mayor
12. Adjourn
13. Presentation(s) for Council Meeting
13.1Relay For Life Proclamation - Bob Barry, American Cancer Society
Attachments
13.2Older Americans Month Proclamation - Jason Martino, Director of Federal programs for the Area Agency
on Aging Pasco-Pinellas, Inc.
Attachments
13.3Clearwater Bombers Day Proclamation - Dean Robinson, Event Organizer
Attachments
13.4Drinking Water Week Proclamation May 4-10 - Tracy Mercer
Attachments
13.5Municipal Clerks Week Proclamation
Attachments
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Tampa Bay Regional Planning Council (TBRPC) Future of the Region Award in Public Education - Meeting of the Minds: Tracy
Mercer & Laura Davis
SUMMARY:
Review Approval:
Cover Memo
Item # 1
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Annual Financial Report for Fiscal Year 2013.
SUMMARY:
The City's external auditors, Mayer Hoffman McCann P.C., will present the Comprehensive Annual Financial Report (CAFR) and the
results of the City's audit for Fiscal Year 2013.
Review Approval:1) Clerk
Cover Memo
Item # 2
CITY OF CLEARWATER, FLORIDA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR FISCAL YEAR ENDED SEPTEMBER 30, 2013
2012/2013
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George N. Cretekos
Mayor
Doreen Hock-DiPolito Jay Polglaze Bill Jonson Paul F. Gibson
Councilmember Councilmember Councilmember Councilmember
William B. Horne II
City Manager
Brian Jay Ravins
Finance Director
Prepared by: City of Clearwater Finance Department
City of Clearwater, Florida
Comprehensive Annual Financial Report
for Fiscal Year Ended September 30, 2013
i
C
I
TY CLE A R WATER, FL
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OF
ESTABLISH E D 1 9 15
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City of Clearwater, Florida
Comprehensive Annual Financial Report
For the Fiscal Year Ended September 30, 2013
TABLE OF CONTENTS
INTRODUCTORY SECTION:
Title Page and List of Elected and Appointed Officials .......................................................................................... i
Letter of Transmittal ............................................................................................................................................... v
Certificate of Achievement for Excellence in Financial Reporting ....................................................................... ix
Organizational Chart .............................................................................................................................................. x
FINANCIAL SECTION:
Independent Auditor’s Report ................................................................................................................................ 1
Management’s Discussion and Analysis ............................................................................................................... 5
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ........................................................................................................................... 20
Statement of Activities ................................................................................................................................. 21
Fund Financial Statements:
Balance Sheet – Governmental Funds ..................................................................................................... 22
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............. 23
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds .......... 24
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Funds to the Statement of Activities ........................................................................... 25
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual (Non-GAAP Basis) – General Fund ...................................................................... 26
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual (GAAP Basis) – Special Development Fund ......................................................... 27
Statement of Net Position – Proprietary Funds ........................................................................................ 28
Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds ........................ 32
Statement of Cash Flows – Proprietary Funds ......................................................................................... 36
Statement of Fiduciary Net Position – Fiduciary Funds ........................................................................... 40
Statement of Changes in Fiduciary Net Position - Fiduciary Funds ......................................................... 41
Notes to the Basic Financial Statements ...................................................................................................... 42
Required Supplementary Information - Pension Trust Funds:
Schedules of Funding Progress ................................................................................................................... 92
Schedules of Employer Contributions .......................................................................................................... 93
Notes to Schedules of Required Pension Supplementary Information ....................................................... 94
Required Supplementary Information – Other Post-Employment Benefits:
Schedule of Funding Progress ..................................................................................................................... 95
Combining and Individual Fund Statements and Schedules:
Combining Balance Sheet – Nonmajor Governmental Funds .................................................................. 100
Combining Statement of Revenues, Expenditures and Changes in Fund Balances -
Nonmajor Governmental Funds ............................................................................................................... 102
Schedule of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual (GAAP Basis) – Community Redevelopment Agency Special Revenue Fund ....... 105
Combining Statement of Net Position – Nonmajor Enterprise Funds ....................................................... 108
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position -
Nonmajor Enterprise Funds ...................................................................................................................... 110
Combining Statement of Cash Flows - Nonmajor Enterprise Funds ........................................................ 112
Combining Statement of Net Position – Internal Service Funds ............................................................... 118
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City of Clearwater, Florida
Comprehensive Annual Financial Report
For the Fiscal Year Ended September 30, 2013
TABLE OF CONTENTS (Continued)
Combining Statement of Revenues, Expenses, and Changes in Fund Net Position –
Internal Service Funds ................................................................................................................................. 119
Combining Statement of Cash Flows – Internal Service Funds ......................................................................... 120
Combining Statement of Fiduciary Net Position – Fiduciary Funds ................................................................... 124
Combining Statement of Changes in Fiduciary Net Position – Fiduciary Funds ............................................... 125
Statement of Changes in Assets and Liabilities – Treasurer’s Escrow Agency Fund ....................................... 126
Supplementary Information:
Continuing Disclosure – Gas System Revenue Bonds, Series 2005, 2007 and 2013 ...................................... 128
Continuing Disclosure – Water & Sewer Revenue Bonds, Series 2003, 2006, 2009A, 2009B and 2011 ....... 133
Continuing Disclosure – Stormwater System Revenue Bonds, Series 2004, 2005, 2012 and 2013 ............... 136
Fire Services Program ......................................................................................................................................... 137
STATISTICAL SECTION:
Introduction ............................................................................................................................................ 139
Schedule 1 Net Position by Component .................................................................................................................. 141
Schedule 2 Changes in Net Position ....................................................................................................................... 142
Schedule 2a Program Revenues by Function/Program ............................................................................................ 145
Schedule 3 Fund Balances of Governmental Funds ............................................................................................... 146
Schedule 4 Changes in Fund Balances of Governmental Funds ........................................................................... 147
Schedule 5 Assessed Value and Estimated Actual Value of Taxable Property .................................................... 148
Schedule 6 Direct and Overlapping Property Tax Rates ........................................................................................ 149
Schedule 7 Property Tax Levies and Collections .................................................................................................... 150
Schedule 8a Principal Real Property Taxpayers ....................................................................................................... 151
Schedule 8b Principal Personal Property Taxpayers ................................................................................................ 152
Schedule 9 Ratios of Outstanding Debt by Type .................................................................................................... 153
Schedule 10 Ratios of General Bonded Debt Outstanding ....................................................................................... 154
Schedule 11 Direct and Overlapping Governmental Activities Debt......................................................................... 155
Schedule 12 Legal Debt Margin Information ............................................................................................................. 156
Schedule 13 Pledged-Revenue Coverage ................................................................................................................ 157
Schedule 14 Demographic and Economic Statistics ................................................................................................. 159
Schedule 15 Principal Employers .............................................................................................................................. 160
Schedule 16 Full-time Equivalent City Government Employees by Function/Program ........................................... 161
Schedule 17 Operating Indicators by Function/Program .......................................................................................... 162
Schedule 18 Capital Asset Statistics by Function/Program ...................................................................................... 163
SINGLE AUDIT / GRANTS COMPLIANCE SECTION:
Independent Auditor’s 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
Auditing Standards ................................................................................................................................................ 167
Independent Auditor’s Report on Compliance with Requirements that Could Have a Direct and Material
Effect on Each Major Program and State Financial Assistance Project and on Internal Control Over
Compliance in Accordance With OMB Circular A-133 and Chapter 10.550, Rules of the Auditor
General of the State of Florida. ............................................................................................................................. 169
Schedule of Expenditures of Federal Awards and State Financial Assistance Projects ............................................ 171
Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance Projects .............................. 174
Schedule of Findings and Questioned Costs ................................................................................................................ 175
Independent Auditor’s Management Letter ................................................................................................................... 177
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ix
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City of Clearwater Organizational Chart
Citizens of Clearwater
City Council
Office of
Management &
Budget
City Manager
Assistant City Manager
City Attorney
Assistant City Manager
Engineering
Parks &
Recreation
Human
Resources
Information
Technology
Planning &
Development
Solid Waste /
General Support
Services
Library
Financial
Services
Public UtilitiesPolice
Department
Public
Communications
City Auditor
Fire Department
Official Records
& Legislative
Services
Customer
Service
Economic
Development &
Housing
Gas System
Marine &
Aviation
Emergency
Management
x
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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, 2013. Management’s Discussion and Analysis
(MD&A) should be read in conjunction with the City’s Transmittal Letter, which begins on page v of this report.
Financial Highlights
The City’s assets exceeded its liabilities at the close of fiscal year 2013 by $782.8 million (net position). Of this
amount, $236.1 million (unrestricted net position) may be used to meet the government’s ongoing obligations to
citizens and creditors.
The City’s total net position increased by $17.0 million, or 2.2%, during fiscal 2013. Net position for
governmental activities decreased by $68 thousand, or .02%, while the business-type net position increased by
$17.1 million, or 4.6%.
Significant factors contributing to the $68 thousand decrease in governmental net position included a decrease
of net program expense of $893 thousand from the prior year as a result of a decrease of $351 thousand in
governmental expenses, coupled with a increase in charges for services of $1.4 million and a decrease in
operating and capital grants and contributions totaling $815 thousand. General revenues decreased $2.3
million primarily due to a decrease of $3.9 million in investment earnings offset by a $1.1 million increase in
other taxes. Transfers in from business-type activities increased $525 thousand.
The $17.1 million increase in business-type net position included an increase in net program revenues of $3.4
million as a result of an increase in charges for services of $5.1 million, offset by an increase in program
expenses of $975 thousand and a decrease in operating and capital grants and contributions totaling $770
thousand. $3.3 million of the increase in charges for services is attributable to the Water & Sewer Utility, as
well as $2.4 million of the decrease in capital grants and contributions. General revenues decreased $4.9
million due to a decrease in investment earnings, and transfers out to governmental activities increase $525
thousand.
At September 30, 2013, the City’s governmental funds reported combined ending fund balances of $112.1
million, a decrease of $465 thousand, or .41%, in comparison with the prior year. Of this amount, $17.7 million
(or 15.8%) is available for spending at the government’s discretion (unassigned fund balance).
At September 30, 2013, unrestricted fund balance (the total of the committed, assigned and unassigned
components of fund balance) for the general fund was $22.3 million, or 20.2% of total current year general fund
expenditures.
Total outstanding long-term debt decreased $7.0 million primarily due to principal payments on bonds payable
in the amount of $7.7 million and a net decrease in lease purchase contracts of $1.1 million, offset by a net
increase the liability for other postemployment benefits of $1.6 million and a net increase in claims payable of
$980 thousand.
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.
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Government-Wide Financial Statements
The government-wide financial statements are the statement of net position 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 position of governmental activities and business-type activities, and
the change in net position. 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 position presents information on all of the City’s assets and liabilities, with the difference
between the two reported as net position. Over time, increases or decreases in net position may serve as a
useful indicator as to whether the financial position of the City is improving or deteriorating. Net position is
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 position changed as a result of the
year’s activities. All changes in net position 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.
The City maintains ten 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 seven 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.
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7
The basic governmental fund financial statements can be found on pages 22-27 of this report.
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.
The basic proprietary fund financial statements can be found on pages 28-39 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.
The City of Clearwater maintains two different types of fiduciary funds. Pension trust funds are used to report resources
held in trust for retirees and beneficiaries covered by the city’s pension plans. An agency fund is used to report
resources held by the city in a custodial capacity for individuals, private organizations and other governments, such as
the Clearwater Downtown Development Board.
The fiduciary fund statements can be found on pages 40-41 of this report.
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.
The notes to the financial statements can be found on pages 42-91 of this report.
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.
Required supplementary information can be found on pages 92-95 of this report.
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.
Combining and individual fund statements can be found on pages 100-126 of this report.
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Government-Wide Financial Analysis
The overall financial position of the City improved in both fiscal 2013 and fiscal 2012. As noted earlier, net position may
serve over time as a useful indicator of a government’s financial position. In the case of the City, assets exceeded
liabilities by $782.8 million at the close of the fiscal year ended September 30, 2013. This represents an increase of
$17.0 million from the September 30, 2012 total net position of $765.8 million. The City reports positive balances in all
three categories of net position, both for the government as a whole as well as for its separate governmental and
business-type activities, for both the current year and the prior year, as indicated in the following table:
2013 2012 2013 2012 2013 2012
Assets
Current and other assets 173,756,776$ 175,794,284$ 230,729,086$ 229,378,382$ 404,485,862$ 405,172,666$
Capital assets 270,595,636 269,099,856 398,342,688 387,040,148 668,938,324 656,140,004
Total assets 444,352,412 444,894,140 629,071,774 616,418,530 1,073,424,186 1,061,312,670
Liabilities
Current and other liabilities 6,348,943 7,316,832 18,693,278 15,612,447 25,042,221 22,929,279
Long-term debt outstanding:
Due within one year 11,258,660 10,442,975 9,206,062 8,733,050 20,464,722 19,176,025
Due in more than one year31,260,285 31,581,421 213,850,591 221,859,874 245,110,876 253,441,295
Total liabilities 48,867,888 49,341,228 241,749,931 246,205,371 290,617,819 295,546,599
Net position
Invested in capital assets,
net of related debt 252,661,261 249,741,330 180,323,556 163,315,616 432,984,817 413,056,946
Restricted 60,454,040 65,603,804 53,237,119 55,204,599 113,691,159 120,808,403
Unrestricted 82,369,223 80,207,778 153,761,168 151,692,944 236,130,391 231,900,722
Total net position 395,484,524$ 395,552,912$ 387,321,843$ 370,213,159$ 782,806,367$ 765,766,071$
City of Clearwater, Florida - Net Position
Governmental ActivitiesBusiness-type ActivitiesTotal
A large portion of the City’s net position (55.3%) 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.
There was a $2.9 million, or 1.2%, 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 $590 thousand in
scheduled bond principal payments and a decrease of $810 thousand in capital lease purchase contracts, plus a net
increase of $1.5 million in governmental capital assets for the current fiscal year. The increase in governmental capital
assets resulted from capital asset additions of $17.8 million that were offset by depreciation expense of $16.1 million
and net capital asset retirements totaling approximately $200 thousand.
Invested in capital assets, net of related debt for business-type activities increased by $17.0 million, or 10.4%, due to
$30.4 million of capital asset additions, offset by $19.0 million in current year depreciation expense, $93 thousand in
capital asset disposals, and a decrease of $5.7 million in related bond debt, net of unspent bond proceeds.
An additional portion of the City’s net position (14.5%) represents resources that are subject to external restrictions on
how they may be used. The remaining balance of unrestricted net position ($236.1 million or 30.2%) may be used to
meet the government’s ongoing obligations to citizens and creditors.
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Changes in Net Position
The following table reflects the changes in net position for the years ended September 30, 2013, and September 30,
2012:
2013 2012 2013 2012 2013 2012
Revenues
Program revenues:
Charges for services 37,580,501$ 36,223,368$ 151,513,414$ 146,399,009$ 189,093,915$ 182,622,377$
Operating grants and contributions 8,113,785 8,521,483 583,524 134,384 8,697,309 8,655,867
Capital grants and contributions 437,180 845,083 6,250,438 7,469,212 6,687,618 8,314,295
General revenues:
Property taxes 37,360,006 37,938,122 - - 37,360,006 37,938,122
Sales taxes 14,817,953 14,092,330 - - 14,817,953 14,092,330
Utility taxes 13,472,467 12,735,312 - - 13,472,467 12,735,312
Other taxes 13,627,722 12,975,557 - - 13,627,722 12,975,557
Other (975,615) 2,859,190 (1,286,154) 3,644,389 (2,261,769) 6,503,579
Total revenues 124,433,999 126,190,445 157,061,222 157,646,994 281,495,221 283,837,439
Expenses
General Government 13,496,075 14,229,768 - - 13,496,075 14,229,768
Public Safety68,056,674 67,559,303 - - 68,056,674 67,559,303
Physical Environment3,451,055 3,189,096 - - 3,451,055 3,189,096
Transportation12,954,006 13,431,695 - - 12,954,006 13,431,695
Economic Environment3,034,577 2,240,637 - - 3,034,577 2,240,637
Human Services 104,330 185,966 - - 104,330 185,966
Culture and Recreation32,212,834 32,814,030 - - 32,212,834 32,814,030
Interest on Long-term Debt698,290 708,978 - - 698,290 708,978
Water and Sewer Utility- - 57,773,554 59,405,815 57,773,554 59,405,815
Gas Utility- - 29,747,195 27,661,721 29,747,195 27,661,721
Solid Waste Utility- - 17,042,189 16,632,374 17,042,189 16,632,374
Stormwater Utility- - 12,284,350 12,846,590 12,284,350 12,846,590
Other- - 13,599,796 12,925,429 13,599,796 12,925,429
Total expenses134,007,841 134,359,473 130,447,084 129,471,929 264,454,925 263,831,402
(9,573,842) (8,169,028) 26,614,138 28,175,065 17,040,296 20,006,037
Transfers9,505,454 8,980,279 (9,505,454) (8,980,279) - -
Increase in net position (68,388) 811,251 17,108,684 19,194,786 17,040,296 20,006,037
Net position - beginning395,552,912 394,741,661 370,213,159 351,018,373 765,766,071 745,760,034
Net position - ending395,484,524$ 395,552,912$ 387,321,843$ 370,213,159$ 782,806,367$ 765,766,071$
City of Clearwater, Florida - Changes in Net Position
transfers
Governmental ActivitiesBusiness-type Activities Totals
Increase in net position before
Governmental Activities
Net position of governmental activities decreased by $68 thousand from $395.6 million as of September 30, 2012, to
$395.5 million as of September 30, 2013. This represents a .02% decrease in net position for governmental activities.
Total expenses for governmental activities decreased by $352 thousand, or .26%, versus the prior year. Most operating
expenses remained status quo or were reduced from the prior year’s budget.
Total program revenues for governmental activities increased by $542 thousand, or 1.2%, versus the prior year. This
increase was primarily due to a $1.4 million increase in charges for services, offset by a $816 thousand decrease in
operating and capital grants and contributions. Grant revenues in most programs, from most sources, have decreased.
Total general revenues for governmental activities decreased by $2.3 million, or 2.9%, primarily due to a $3.9 million, or
140.2%, decrease in investment earnings, offset by an increase of $1.1 million, or 14.8%, in other taxes. Transfers in
from business-type activities increased $525 thousand, or 5.8%.
The cost of all governmental activities this year was $134.0 million. This reflects a $352 thousand, or .26%, decrease
from the fiscal 2012 total of $134.4 million. However, as shown on the Statement of Activities, the amount that the City’s
Attachment number 1 \nPage 21 of 190
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taxpayers ultimately financed for these activities totaled $87.9 million, because some of the cost was paid for by those
who directly benefited from the programs ($37.6 million) or by other governments and organizations that subsidized
certain programs with grants and contributions ($8.5 million). This total of $87.9 million is $893 thousand, or 1.0%, less
than the fiscal 2012 amount financed from general revenues.
$0
$10
$20
$30
$40
$50
$60
$70
Millions
Expenses and Program Revenues -Governmental Activities
For the Year Ended September 30, 2013
Expenses Revenues
General
Government
Public
Safety
Physical
Environment
Transportation
Economic
Environment
Human
Services
Culture and
Recreation
Intereston
Charges for services
30.2%
Operating grants and
contributions
6.5%
Capital grants and
contributions
0.4%
Property taxes
30.0%Sales taxes
11.9%
Utility taxes
10.8%
Communications services
taxes
4.4%
Other taxes
6.6%
Other revenues
-.8%
Revenues by Sources -Governmental Activities
For the Year Ended September 30, 2013
Attachment number 1 \nPage 22 of 190
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Business-type Activities
Net position for business-type activities increased from $370.2 million for the prior year to $387.3 million. This increase
totaled $17.1 million, reflecting a 4.6% increase in business-type activities net position. Net revenue from business-type
activities, before investment earnings and transfers, increased from $24.5 million for the prior year to $27.9 million for
fiscal 2013. This $3.4 million, or 13.7%, increase was primarily the result of a $5.1 million increase in charges for
services and a $449 thousand increase in operating grants and contributions, offset by a $1.2 million decrease in capital
grants and contributions and a $975 thousand increase in operating expenses. Most of this activity occurred in the
Water & Sewer Utility, where net revenues increased $2.6 million in this fund alone due to increased revenues and
decreased expenses.
Total program revenues for business-type activities increased by $4.3 million, or 2.8%, to $158.3 million versus the prior
year total of $154.0 million, primarily in the Water & Sewer Utility due to a 4.5% rate increase effective October 1, 2012.
Total expenses for business-type activities increased by $975 thousand, or .75%, from $129.5 million in fiscal 2012 to
$130.4 million for fiscal 2013. Expenses in the Recycling Fund increased $1.2 million (42.0%) due to the purchase of
26,000 residential 96 gallon carts for the new single stream recycling program. Expenses in the Gas Utility also
increased $2.1 million (7.5%) due to increases across substantially all line items, most notably $876 thousand for gas
purchased for resale and $382 thousand for professional fees due to the outsourcing of line spotting, environmental
work at the manufactured gas plant site and contractual work at the gate station. Expenses in the Water & Sewer Utility
decreased $1.6 million (2.7%), primarily the result of a decrease in Professional Fees and Repairs & Maintenance due
to reduced project activity, offset by an increase in water purchased from Pinellas County due to a storage tank being
out of service for repairs.
Finally, transfers for business-type activities changed from a net transfer out to governmental activities of $9.0 million in
fiscal 2012 to a net transfer out to governmental activities of $9.5 million in the current year, reflecting a $525 thousand
increase.
$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
Water and Sewer
Utility
Gas UtilitySolid Waste UtilityStormwater UtilityOther
Expenses and Program Revenue -Business-type Activities
For the Year Ended September 30, 2013
Expenses
Revenues
Attachment number 1 \nPage 23 of 190
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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, 2013, reflect a combined fund balance of $112.1
million versus $112.5 million for the prior year, a decrease of $465 thousand. A total of $17.5 million, or 15.8%,
represents unassigned fund balance available for spending at the government’s discretion. The remainder of the fund
balance is classified as assigned ($6.4 million or 5.7%) to indicate that it is intended to be used for specific purposes
supported by management’s intent; committed ($27.3 million or 24.4%) to indicate that it can be used only for the
specific purposes determined by a formal vote of the City Council; restricted ($60.5 million or 54.0%) to indicate that it
can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling
legislation; or nonspendable ($132 thousand 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, 2013, unassigned fund balance of the
General Fund totaled $21.7 million, with the remaining $625 thousand 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 19.7% of total general fund expenditures (GAAP basis before
transfers) for the current fiscal year.
Charges for services
96.4%
Capital grants and
contributions
4.0%
Investment earnings
-0.8%
Other
0.4%
Revenues by Source -Business-type Activities
For the Year Ended September 30, 2013
Attachment number 1 \nPage 24 of 190
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The fund balance of the Special Development Fund decreased from $8.4 million to $6.0 million, a decrease of $2.4
million or 28.4%, during the current fiscal year versus an increase of $2.7 million for fiscal 2012. The significant
decrease for fiscal 2013 is primarily due to an increase in the transfer of Penny for Pinellas revenues from the Special
Development Fund to the Capital Improvement Fund for initiation of new capital projects.
The fund balance for the Capital Improvement Fund increased from $43.3 million to $45.9 million during the current
fiscal year. This increase of $2.6 million is primarily the result of current year capital project funding received from other
funds ($20.7 million) and grant revenues received from federal, state, and local agencies ($190 thousand) in excess of
current year capital project expenditures ($17.1 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 posted an increase of $89 thousand (from $37.8 million
to $37.9 million) during the current fiscal year.
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 an $8.2 million increase in net position versus an $8.7 million increase for
the prior year. Operating revenues increased by $3.3 million, or 5.3%, while operating expenses decreased $1.0 million,
or 2.0%. This resulted in a net increase in operating income of $4.3 million, from $11.1 million in fiscal 2012 to $15.4
million in 2013. Additionally, capital grants and contributions decreased by $2.4 million, or 34.7%; investment earnings
decreased by $2.4 million, or 136.2%; and transfers out to other funds increased by $256 thousand, or 8.4%. The
increase in operating revenues was the result of a 4.5% rate increase effective October 1, 2012. The decrease in
operating expenses was primarily the result of a decrease in Professional Fees and Repairs & Maintenance due to
reduced project activity, offset by an increase in water purchased from Pinellas County due to a storage tank being out
of service for repairs. The decrease in capital grants and contributions was primarily the result of decreased grant
revenues received or receivable from the Southwest Florida Water Management District for reclaimed water projects.
The Gas Utility Fund realized a $5.5 million increase in net position versus a $6.4 million increase for the prior year.
Operating revenues increased by $1.3 million, or 3.6%, from the prior year, primarily due to increased sales and
recovery clauses, while operating expenses also increased by $2.3 million (8.8%). The increase in operating expenses
was is due to increases across substantially all line items, most notably $876 thousand for gas purchased for resale and
$382 thousand for professional fees due to the outsourcing of line spotting, environmental work at the manufactured
gas plant site and contractual work at the gate station. This resulted in a $1.0 million, or 10.8%, decrease in operating
income from the prior year. Additionally, other nonoperating revenues increased $486 thousand due to the receipt of an
Energy Grant for the natural gas vehicle station, and transfers out to other funds decreased by $437 thousand, or
12.5% due to the decreased dividend to the General Fund on the fiscal 2012 increase in net position.
The Solid Waste Utility Fund realized a $436 thousand increase in net position versus a $2.8 million increase for the
prior year. Operating revenues increased by $19 thousand, or .10%, offset by an increase in operating expenses of
$833 thousand, resulting in a decrease of $814 thousand in operating income from $3.0 million in fiscal 2012 to $2.2
million in fiscal 2013. The increase in operating revenues was very slight, as there were no rate increases approved for
fiscal 2013.
The Stormwater Utility Fund realized an increase in net position of $3.7 million versus a prior year increase of $2.8
million. Operating revenues increased by $498 thousand, or 3.1%, primarily due to scheduled rate increases of 2.75%
effective October 1, 2012. Additionally, fiscal 2013 realized a $242 thousand, or 2.2% decrease in operating expenses,
primarily attributable to a 39.8% decrease in repairs and maintenance due to the reduction from the prior year of
projects that were expensed as renewal and replacement, offset by small increases in most other operating line items.
Attachment number 1 \nPage 25 of 190
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Unrestricted net position and changes in net position of the proprietary funds for fiscal years 2013 and 2012:
Fund 2013 2012 2013 2012
Water and Sewer Utility 49,749,891$ 52,455,090$ 8,190,585$ 8,659,108$
Gas Utility 33,324,859 30,711,715 5,494,301 6,410,386
Solid Waste Utility 25,434,377 25,211,308 436,232 2,812,541
Stormwater Utility 29,979,789 26,930,359 3,749,388 2,765,426
Other funds 12,600,138 13,475,524 (524,988) 192,404
Totals 151,089,054$ 148,783,996$ 17,345,518$ 20,839,865$
Unrestricted Net Position Change in Net Position
General Fund Budgetary Highlights
The final amended budget for General Fund expenditures reflected a net increase of $3.7 million, or 3.4%, from the
original budget. Key elements of this increase were as follows:
First Quarter Budget Amendments included an increase of $738,290 in major medical insurance across all
departments to fund the self insurance program for health insurance and the CIGNA contract for plan administration
for calendar year 2013; an increase of $18,450 to fund wage increases for the City Manager and City Attorney;
$14,000 for landscape improvements at Island Way; $5,600 for an increase in funding to the Homeless Leadership
Board; $22,000 to fund the increase for the new federal lobbyist contract; $181,760 to fund the Red Light Camera
program recognizing expenditures that were not determined in time for the 2012/13 budget process; an increase of
$2,817 in police uniforms for the purchase of bullet-proof vests; an increase in police overtime of $12,100; and an
increase of $1,000 in police operating expenditures used to better foster relationships between youth and law
enforcement.
Mid-Year Budget Amendments included $27,000 for EMS staffing at Phillies and Threshers baseball games;
$117,620 to fund a resignation settlement and retirement payouts in the Fire Department; an increase of $7,000 for
Pier 60 operations; $9,000 for demolition of the restrooms at Crest Lake Park; $20,000 for entryway signs; an
increase in police overtime of $8,182; and $500 for food at various police training events.
Third Quarter Budget Amendments included an increase in pension contributions for police and fire in the amount of
$2,131,895 recognizing state tax contributions; $155,000 to fund a settlement agreement; $176,690 to fund
retirement and leave payouts; $77,000 for Pier 60 operations; and $70,936 for police overtime, supplies and travel.
Final budgeted revenues reflect a net increase of $2.0 million, or 1.97%, from the original budget primarily due to the
following:
First Quarter Budget Amendments included a decrease of $750,000 in utility service tax and franchise fee revenues
from Progress Energy due to mild winter weather patterns; an increase of $14,917 in other intergovernmental
revenues reflecting reimbursements supporting the Drug Enforcement Agency and the Joint Terrorism Task Force
and the purchase of bullet-proof vests; an increase in charges for services of $422,000 to recognize estimated Red
Light Camera revenues of $400,000 and $22,000 received from Eckerd Youth Alternatives and Camelot Community
Care to provide programming at the Ross Norton Recreation and Aquatic Complex; and an increase of $1,000 in
miscellaneous revenues representing a donation from Target for supplies used to better foster relationships
between youth and law enforcement.
Attachment number 1 \nPage 26 of 190
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Mid-Year Budget Amendments included an increase of $8,180 in other intergovernmental revenues reflecting
reimbursements supporting the Drug Enforcement Agency and the Joint Terrorism Task Force; an increase of
$7,000 in charges for services reflecting an increase in revenue from the sale of concession souvenirs at Pier 60;
an increase of $27,500 in miscellaneous revenues representing $27,000 received from the Phillies for EMS
coverage at Phillies and Threshers baseball games; and a $500 reimbursement from Illinois Humanities for food at
various police training events.
Third Quarter Budget Amendments included an increase of $68,082 in other intergovernmental revenues reflecting
reimbursements supporting the Joint Terrorism Task Force, the Drug Enforcement Agency, the FBI, the Secret
Service and the presidential inauguration; and increase of $2,131,895 in other intergovernmental revenues
reflecting insurance monies received on behalf of the City’s police and fire supplemental pension plans; and
increase in charges for services of $77,000 reflecting an increase to Pier 60 revenues; and an increase of $2,854 in
miscellaneous revenues representing reimbursement revenue from All Children’s Hospital, Target and Verizon for
support from the Police Department.
Final budgeted “transfers in” from other funds reflect a $3.0 million, or 34.7%, increase from the original budget primarily
due to:
$738,290 from the Central Insurance Fund to fund the self insurance program for health insurance and the
CIGNA contract for plan administration;
$1,298,132 from the Gas Fund representing an increase in the computed annual gas dividend payment for
fiscal year 2012/13;
$25,569 returned from the Capital Improvement Fund due to completion of the Security Access Systems
project;
$3,225 returned from the Capital Improvement Fund due completion of the Parks & Recreation Customer
Management & Facilities Scheduling System project;
$2 returned from the Capital Improvement Fund due to completion of the FBO Building Improvements project;
$796,430 returned from the Special Programs Fund due to closure of the RNC Police Overtime program;
$119,707 returned from the Special Programs Fund due to closure of the RNC Fire Overtime program; and
$18 returned from the Capital Improvement Fund due to completion of the Carpenter/Bright House Field
Improvements project.
Final budgeted “transfers out” reflect a $677 thousand, or 13.1%, increase from the original budget primarily due to:
$200,000 transferred to the Capital Improvement Fund for the Pier 60 Park Repair and Improvements Project;
$250,000 transferred to the Capital Improvement Fund for the Natural Gas Vehicles project; and
$150,000 transferred to the Special Programs Fund for the Centennial Celebration project.
Total actual revenues for the General Fund for fiscal 2013 were $475 thousand, or .46%, less than final budgeted
revenues. Contributing to this deficit of actual revenues versus final budgeted revenues was a deficit of $697 thousand
(170.1%) in investment earnings; a deficit of $366 thousand (6.3%) in communications services taxes; a surplus of $445
thousand (50.75%) in miscellaneous revenues; and a surplus of $249 thousand (24.6%) in fines and forfeitures.
Fiscal 2013 actual expenditures for the General Fund were less than final budgeted expenditures by $2.2 million, or
27.7%, primarily due to budget savings across all City departments for fiscal 2013.
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, 2013, the City had investments in capital assets
totaling $668,938,324 (net of accumulated depreciation).
Attachment number 1 \nPage 27 of 190
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201320122013201220132012
Land75,788$ 75,788$ 31,435$ 31,368$ 107,223$ 107,156$
Buildings 84,400 87,899 10,853 11,802 95,253 99,701
Improvements other than buildings17,814 15,740 319,507 323,084 337,321 338,824
Machinery and equipment 16,794 17,048 2,501 2,323 19,295 19,371
Infrastructure 62,648 67,492 - - 62,648 67,492
Construction in progress 13,152 5,133 34,046 18,463 47,198 23,596
Total 270,596$ 269,100$ 398,342$ 387,040$ 668,938$ 656,140$
* Net of accumulated depreciation
Governmental Activities TotalBusiness-type Activities
City of Clearwater, Florida - Capital Assets*
(amounts in thousands)
Net capital assets for the City’s governmental activities increased from $269.1 million to $270.6 million, reflecting an
increase of $1.5 million for the current fiscal year. Capital asset additions of $17.8 million were offset by depreciation
expense of $16.1 million and net capital asset retirements totaling approximately $200 thousand. Major fiscal 2013
completed governmental capital projects included $628 thousand for the expansion of the Joe DiMaggio Sports
Complex consisting of new restrooms, storage and concession area; and $3.2 million for Carpenter Complex/Bright
House Field Improvements consisting of the construction of a training building and renovation of the clubhouse and
other amenities to meet the standards for a professional sports franchise.
Net capital assets for the City’s business-type activities increased from $387.0 million to $398.3 million, reflecting an
increase of $11.3 million for the current fiscal year. Capital asset additions of $30.4 million were offset by depreciation
expense of $19.0 million and net capital asset retirements totaling approximately $93 thousand. Major fiscal 2013
completed business-type capital projects included $1.8 million for continued expansion of the City’s Reclaimed Water
System based on the Reclaimed Water Master Plan Update, $1.1 million for the injection well at the Reverse Osmosis
Plant at Reservoir #2, and $3.4 million for replacement of four Belt Filter Presses at the Marshall Street and Northeast
wastewater treatment plants.
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 $272.6 million to $265.6 million, a decrease of $7.0 million or 2.6%.
Long-term debt for governmental activities increased by $495 thousand, or 1.2%, while long-term debt for business-type
activities decreased by $7.5 million or 3.3%. Key factors contributing to these decreases included:
The increase in long-term debt for governmental activities is primarily due to increased accruals for other post-
employment benefits and claims payable, offset by decreased accruals for lease purchase contracts and
compensated absences, and principal payment of $590 thousand on the Spring Training Facility Revenue
Bonds.
The decrease in long-term debt for business-type activities is primarily due to approximately $7.4 million of
scheduled principal payments, a $170 thousand increase in principal payments due to the issuance of the 2013
Stormwater System Revenue Refunding Bonds to redeem the 2004 Stormwater System Revenue Bonds, and a
$95 thousand increase in principal payments due to the issuance of the 2013 Gas System Revenue Refunding
Bonds to redeem the 2004 Gas System Revenue Refunding Bonds, offset by increased accruals for other post-
employment benefits and compensated absences, and a decrease in lease purchase contracts.
The City’s bonded debt as of September 30, 2013, 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 $9.5 million while business-type activities totaled $219.6 million.
Attachment number 1 \nPage 28 of 190
Item # 2
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The City’s Charter limits indebtedness to 20% of the assessed valuation of non-exempt real estate. The current debt
limitation is approximately $1.9 billion, which is significantly in excess of the City’s applicable indebtedness of
approximately $216 million at September 30, 2013.
Additional information on the City’s long-term debt can be found in Note III (F) of the notes to the financial statements.
Economic Factors and Year 2014 Budgets and Rates
Factors considered in preparing the City of Clearwater’s budget for fiscal year 2014 included:
An increase of 3% in property values, from $7.5 billion to $7.7 billion. This is the first increase in valuations that
the City has recognized in six years. After peaking with the 2007 values, total City taxable values have declined
by 31% in a six year period.
Total taxable assessed values for the City of Clearwater increased approximately 3% for fiscal 2014. The City’s
millage rate was unchanged from the fiscal 2013 rate of 5.1550 mills, reflecting a 2.95% increase from the
rolled-back rate of 5.0060 mills.
A net increase of 4.0 full-time equivalent positions City-wide, due to additional support positions for the new
Reverse Osmosis Plant in the Water and Sewer operation and additional police officer positions, to a total of
1,689.3 FTE’s. The City has reduced City-wide full-time equivalent positions by 14% since the peak staffing
levels of fiscal year 2006-07 and General Fund full-time equivalent positions by 20% over the same six year
period.
A decrease of $1.3 million in the actuarially required contribution to the Employees’ Pension Plan, from $20.9
million, or 27.97% of covered payroll, for fiscal 2013 to $19.6 million, or 25.0% of covered payroll, for fiscal
2014. The 6.2% decrease in the pension contribution rate is supplemented by the use of $535 thousand of the
credit balance, which is estimated at $6.3 million.
An increase in employee medical insurance costs of $1.7 million, or 14.81%, from fiscal 2013. The increase is
partially due to the cost to meet the reinsurance requirements of the new health care act, as well as to offset
some of the cost of the Employee Health Clinic.
Budgeted Water and Sewer utility revenues for 2014 reflect a 4.5% rate increase effective October 1, 2013,
while fiscal 2014 budgeted Stormwater utility revenues reflect a 2.75% rate increase effective October 1, 2013.
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.
Attachment number 1 \nPage 29 of 190
Item # 2
This Page Intentionally Left Blank
18
Attachment number 1 \nPage 30 of 190
Item # 2
19
Basic Financial Statements
Attachment number 1 \nPage 31 of 190
Item # 2
GovernmentalBusiness-type
ActivitiesActivitiesTotal
ASSETS
Cash and investments$135,657,145 $137,528,384 $273,185,529
Receivables (net)21,416,416 14,362,611 35,779,027
Internal balances (1,673,020) 1,673,020 -
Due from other governments 5,130,019 8,308,832 13,438,851
Prepaid items 2,601,090 67,689 2,668,779
Inventories 602,422 1,832,520 2,434,942
Restricted assets:
Cash and investments- 63,351,963 63,351,963
Due from other governments - 190,722 190,722
Deferred charges 66,434 1,836,614 1,903,048
Net pension asset 4,767,133 1,576,731 6,343,864
Land held for resale 5,189,137 - 5,189,137
Capital assets:
Land75,787,871 31,435,054 107,222,925
Buildings 84,400,426 10,853,538 95,253,964
Improvements other than buildings17,813,686 319,506,953 337,320,639
Machinery and equipment16,793,585 2,501,547 19,295,132
Infrastructure62,648,373 - 62,648,373
Construction in progress13,151,695 34,045,596 47,197,291
Total assets444,352,412 629,071,774 1,073,424,186
LIABILITIES
Accounts payable and other current liabilities 4,039,725 7,953,299 11,993,024
Accrued liabilities 1,424,557 483,287 1,907,844
Accrued interest payable 39,515 15,848 55,363
Due to other governments 253,048 - 253,048
Deposits 10,000 86,492 96,492
Unearned revenue and liens 582,098 34,245 616,343
Payable from restricted assets:
Construction contracts payable - 22,491 22,491
Accrued interest payable - 3,249,277 3,249,277
Customers deposits - 6,848,339 6,848,339
Non-current liabilities due within one year:
Compensated absences 4,273,637 1,085,766 5,359,403
Capital lease purchases payable 2,753,138 215,296 2,968,434
Revenue bonds payable 610,000 7,905,000 8,515,000
Claims payable 3,621,885 - 3,621,885
Long-term debt and liabilities:
Unearned revenue - 187,113 187,113
Compensated absences 3,008,443 764,330 3,772,773
Other postemployment benefits 6,899,205 2,821,818 9,721,023
Capital lease purchases payable 5,495,381 296,549 5,791,930
Revenue bonds payable 9,075,856 209,780,781 218,856,637
Claims payable 6,781,400 - 6,781,400
Total liabilities 48,867,888 241,749,931 290,617,819
NET POSITION
Invested in capital assets, net of related debt 252,661,261 180,323,556 432,984,817
Restricted for:
Capital projects 30,924,959 9,300,000 40,224,959
Debt service 531,824 21,574,435 22,106,259
Renewal and replacement - 16,496,084 16,496,084
Land held for resale 5,189,137 - 5,189,137
Grant programs 23,808,120 - 23,808,120
Impact fees - 5,866,600 5,866,600
Unrestricted 82,369,223 153,761,168 236,130,391
Total net position $395,484,524 $387,321,843 $782,806,367
The notes to the financial statements are an integral part of this statement.
Primary Government
City of Clearwater, Florida
Statement of Net Position
September 30, 2013
20
Attachment number 1 \nPage 32 of 190
Item # 2
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21
Attachment number 1 \nPage 33 of 190
Item # 2
Special Capital Other Totals
GeneralDevelopmentImprovementGovernmentalGovernmental
Fund Fund Fund Funds Funds
ASSETS
Cash and investments $19,650,748 $4,243,616 $52,853,592 $15,548,843 $92,296,799
Receivables (net where applicable, of allowances
for estimated uncollectible amounts):
Accrued interest 136,963 201,838 2,188 77,427 418,416
Accounts and contracts 172,557 - - - 172,557
Mortgages, notes and other loans - - - 17,902,199 17,902,199
Property taxes 142,998 8,820 - - 151,818
Utility taxes 1,083,485 - - - 1,083,485
Franchise fees 907,479 - - - 907,479
Other - - - 468,365 468,365
Due from other funds (deficit in pooled cash)- - 1,052,002 - 1,052,002
Due from other governmental entities - grants - - - 756,337 756,337
Due from other governmental entities - other 2,492,993 1,731,277 - 149,412 4,373,682
Land held for resale - - - 5,189,137 5,189,137
Inventories, at cost 36,531 - - - 36,531
Prepaid items - - - 95,764 95,764
Advances to other funds - - - 974,267 974,267
Total assets 24,623,7546,185,55153,907,78241,161,751 125,878,838
LIABILITIES
Accounts and contracts payable $683,954 $- $1,661,698 $399,221 $2,744,873
Accrued payroll 1,223,006 - - 38,194 1,261,200
Due to other funds - - 670,838 316,667 987,505
Due to other funds (deficit in pooled cash)- - - 113,722 113,722
Due to other governmental entities 44,868 160,074 - 48,106 253,048
Deposits - - - 10,000 10,000
Construction escrows - - - 130,716 130,716
Unearned revenue 383,355 8,820 - 7,848 400,023
Advances from other funds - - 5,652,548 2,240,933 7,893,481
Total liabilities 2,335,183 168,8947,985,0843,305,407 13,794,568
FUND BALANCES (DEFICITS)
Nonspendable inventories and prepaid items 36,531 - - 95,764 132,295
Restricted - 2,807,118 23,050,151 34,636,286 60,493,555
Committed - 207,431 24,040,029 3,074,580 27,322,040
Assigned 588,219 3,002,108 48,164 2,751,078 6,389,569
Unassigned 21,663,821 - (1,215,646) (2,701,364) 17,746,811
Total fund balances (deficits)22,288,571 6,016,657 45,922,698 37,856,344 112,084,270
Total liabilities and fund balances (deficits)$24,623,754 $6,185,551 $53,907,782 $41,161,751 $125,878,838
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Balance Sheet
Governmental Funds
September 30, 2013
22
Attachment number 1 \nPage 34 of 190
Item # 2
Total fund balances of governmental funds 112,084,270$
Capital assets used in governmental activities are not financial resources, therefore,
are not reported in the funds. The cost of the assets totals $477,485,815 and the
accumulated depreciation totals $206,890,179 270,595,636
The net pension asset related to governmental activities does not represent financial
resources and is not reported in the funds.4,767,133
Accrued pollution remediation obligation expenses are not financial uses and, therefore,
are not reported in the funds.(476,484)
Accrued general long-term debt interest expenses are not financial uses and, therefore,
are not reported in the funds.(39,515)
Accrued property taxes are not financial resources in the current period and, therefore,
are reported as deferred revenues in the funds.151,818
Accrued liens are not financial resources in the current period and, therefore,
are reported as deferred revenues in the funds.172,557
Accrued permit fees are not financial resources in the current period and, therefore,
are reported as deferred revenues in the funds.67,800
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 50,634,992
Less: Capital assets included in total governmental capital assets above(16,465,909)
Less: Net pension asset included in total governmental net pension asset above (363,431)
Add: Capital lease purchases payable included in total governmental below 7,328,636
Add: Compensated absences included in total governmental below 845,084
Add: Other post-employment benefits included in total governmental below903,277
Less: Adjustment to reflect the consolidation of internal service fund activities
related to enterprise funds (2,672,114)
40,210,535
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 (9,500,000)
Less: Deferred charge for issuance costs (to be amortized over life of debt)66,434
Add: Issuance premium (to be amortized as a reduction of interest expense)(185,856)
Capital lease purchases payable (8,248,519)
Other post-employment benefits (6,899,205)
Compensated absences (7,282,080)
(32,049,226)
Total net assets of governmental activities 395,484,524$
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
September 30, 2013
23
Attachment number 1 \nPage 35 of 190
Item # 2
SpecialCapital Other Total
GeneralDevelopmentImprovementGovernmentalGovernmental
FundFundFundFundsFunds
REVENUES
Taxes:
Property$35,630,452 $1,782,466 $- $- $37,412,918
Sales - 8,868,443 - - 8,868,443
Utility 13,472,467 - - - 13,472,467
Communications services 5,470,390 - - - 5,470,390
Other taxes 2,111,906 1,444,222 - - 3,556,128
Total taxes 56,685,215 12,095,131 - - 68,780,346
Franchise fees 9,164,345 - - - 9,164,345
Licenses, permits, and fees 1,891,828 294,618 - - 2,186,446
Intergovernmental:
Federal - - 56,826 3,204,842 3,261,668
State 11,834,289 - 132,939 901,052 12,868,280
Local 8,461,149 670,838 - 1,580,172 10,712,159
Total intergovernmental 20,295,438 670,838 189,765 5,686,066 26,842,107
Charges for services 13,081,074 - - 1,403,304 14,484,378
Fines and forfeitures 1,266,500 - - 541,382 1,807,882
Investment earnings:
Interest 363,850 534,670 5,804 248,350 1,152,674
Net appreciation (depreciation) in fair value (651,202) (795,018) (9,142) (365,498) (1,820,860)
Total investment earnings (loss)(287,352) (260,348) (3,338) (117,148) (668,186)
Miscellaneous 1,322,654 - 91,927 895,230 2,309,811
Total revenues 103,419,702 12,800,239 278,354 8,408,834 124,907,129
EXPENDITURES
Current:
General government 11,982,974 - 351,934 185,091 12,519,999
Public safety 63,841,347 - 385,584 2,035,369 66,262,300
Physical environment 2,988,662 - 373,424 13,527 3,375,613
Transportation 5,814,284 - 1,708,235 - 7,522,519
Economic environment 1,270,436 - - 1,985,324 3,255,760
Human services - - - 103,839 103,839
Culture and recreation 24,284,307 - 1,054,363 1,228,899 26,567,569
Debt service:
Principal - - - 1,048,883 1,048,883
Interest & fiscal charges - - - 537,794 537,794
Capital outlay - - 13,196,368 121,350 13,317,718
Total expenditures 110,182,010 - 17,069,908 7,260,076 134,511,994
Excess (deficiency) of revenues
over / (under) expenditures(6,762,308) 12,800,239 (16,791,554) 1,148,758 (9,604,865)
OTHER FINANCING SOURCES (USES)
Transfers in11,701,345 - 20,726,531 3,385,721 35,813,597
Transfers out(5,752,052) (15,188,317) (1,287,923) (4,445,088) (26,673,380)
Total other financing sources (uses)5,949,293 (15,188,317) 19,438,608 (1,059,367) 9,140,217
Net change in fund balances(813,015) (2,388,078) 2,647,054 89,391 (464,648)
Fund balances - beginning23,101,586 8,404,735 43,275,644 37,766,953 112,548,918
Fund balances - ending$22,288,571 $6,016,657 $45,922,698 $37,856,344 $112,084,270
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Year Ended September 30, 2013
24
Attachment number 1 \nPage 36 of 190
Item # 2
Net change in fund balances ‐ total governmental funds (464,648)$
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 12,734,288$
Less current year depreciation (11,154,469)
1,579,819
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.(80,870)
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 590,000
Capital lease principal payments 458,883
1,048,883
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 (153,010)
Liability for other post‐employment benefits (OPEB) does not require the use of current financial resources
and consequently is not reported in the funds. However it is a liability in the Statement of Net Assets.
Current year change in the liability for other post‐employment benefits (993,066)
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 127,923
Amortization of issuance costs (9,919)
Amortization of bond discounts and premiums 24,402
Current year change in pollution remediation obligation (476,484)
Current year change in accrued interest expense 1,819
(332,259)
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 property taxes receivable (52,912)
Current year change in liens receivable (6,925)
Current year change in permit fees receivable (15,200)
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.(598,200)
Total change in net assets of governmental activities (68,388)$
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds
For the Year Ended September 30, 2013
to the Statement of Activities
25
Attachment number 1 \nPage 37 of 190
Item # 2
Variance with
ActualFinal Budget
OriginalFinalAmountsPositive (Negative)
Taxes:
Property $35,468,760 $35,602,890 $35,630,452 $27,562
Utility taxes13,614,180 13,314,180 13,472,467 158,287
Communications services6,136,730 5,836,730 5,470,390 (366,340)
Other taxes2,110,650 2,110,650 2,111,906 1,256
Total taxes57,330,320 56,864,450 56,685,215 (179,235)
Franchise fees10,562,930 9,356,600 9,164,345 (192,255)
Licenses, permits, and fees1,607,600 1,942,800 1,891,828 (50,972)
Intergovernmental:
State 9,289,960 11,800,035 11,834,289 34,254
Local 8,039,910 8,439,910 8,461,149 21,239
Total intergovernmental17,329,870 20,239,945 20,295,438 55,493
Charges for services13,080,800 13,186,800 13,081,074 (105,726)
Fines and forfeitures616,650 1,016,650 1,266,500 249,850
Investment earnings:
Interest 510,000 410,000 363,850 (46,150)
Net appreciation (depreciation) in fair value- - (651,202) (651,202)
Total investment earnings (loss)510,000 410,000 (287,352) (697,352)
Miscellaneous 846,000 877,354 1,322,654 445,300
Total revenues101,884,170 103,894,599 103,419,702 (474,897)
EXPENDITURES
General government
City Council276,220 280,179 251,518 28,661
City Manager's Office1,232,240 1,204,239 1,134,305 69,934
City Attorney's Office 1,537,180 1,554,726 1,401,330 153,396
Official Records & Legislative Services 1,012,030 1,040,078 941,772 98,306
Public Communications 903,840 909,813 885,218 24,595
Finance 2,162,430 2,183,243 2,141,085 42,158
Human Resources 1,029,330 1,034,832 897,467 137,365
Non-Departmental 2,341,690 2,366,189 2,361,368 4,821
Engineering 57,277 57,852 56,418 1,434
Parks and Recreation 12,450 11,551 10,830 721
Planning 1,355,770 1,413,021 1,325,088 87,933
City Auditor's Office 194,080 196,123 196,614 (491)
Office of Management & Budget 305,310 310,011 310,914 (903)
Total general government 12,419,847 12,561,857 11,913,927 647,930
Public safety
Police 35,677,420 37,253,511 36,674,142 579,369
Fire 22,130,600 23,851,107 23,665,784 185,323
Development & Neighborhood Services 3,366,590 3,396,463 3,331,768 64,695
Total public safety 61,174,610 64,501,081 63,671,694 829,387
Physical environment
Engineering 2,548,827 2,574,397 2,510,708 63,689
Parks and Recreation 566,493 525,551 492,753 32,798
Total physical environment 3,115,320 3,099,948 3,003,461 96,487
Transportation
Engineering 4,852,496 4,871,664 4,527,679 343,985
Parks and Recreation 1,297,117 1,303,601 1,269,551 34,050
Total transportation 6,149,613 6,175,265 5,797,230 378,035
Economic environment
Economic Development 1,246,560 1,256,862 1,228,164 28,698
Total economic environment 1,246,560 1,256,862 1,228,164 28,698
Culture and recreation
Parks and Recreation 18,418,910 18,523,935 18,393,373 130,562
Library 5,139,720 5,179,474 5,055,797 123,677
Marine 573,640 659,655 663,625 (3,970)
Total culture and recreation 24,132,270 24,363,064 24,112,795 250,269
Total expenditures (budgetary basis)108,238,220 111,958,077 109,727,271 2,230,806
Excess (deficiency) of revenues over expenditures (budgetary basis)(6,354,050) (8,063,478) (6,307,569) 1,755,909
OTHER FINANCING SOURCES (USES)
Transfers in 8,589,500 11,568,873 11,701,345 132,472
Transfers out (5,153,250) (5,830,232) (5,752,052) 78,180
Total other financing sources (uses) (budgetary basis)3,436,250 5,738,641 5,949,293 210,652
Excess (deficiency) of revenues and other financing sources
over expenditures and other financing uses (budgetary basis)
Encumbered purchase orders, beginning of year - - (1,042,958) (1,042,958)
Encumbered purchase orders, end of year - - 588,219 588,219
Excess (deficiency) of revenues and other financing sources
over expenditures and other financing uses (GAAP basis)
Fund balances - beginning 23,101,586 23,101,586 23,101,586 -
Fund balances - ending $20,183,786 $20,776,749 $22,288,571 $1,511,822
The notes to the financial statements are an integral part of this statement.
(2,917,800) (2,324,837) (813,015) 1,511,822
Budgeted Amounts
1,966,561
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, 2013
REVENUES
(2,917,800) (2,324,837) (358,276)
26
Attachment number 1 \nPage 38 of 190
Item # 2
Variance with
Final Budget
ActualPositive
OriginalFinalAmounts(Negative)
REVENUES
Taxes:
Property$1,774,380 $1,774,380 $1,782,466 $8,086
Sales 8,381,110 8,381,110 8,868,443 487,333
Other taxes1,400,000 1,400,000 1,444,222 44,222
Total taxes11,555,490 11,555,490 12,095,131 539,641
Licenses, permits, and fees195,000 260,340 294,618 34,278
Intergovernmental:
Local- 670,838 670,838 -
Investment earnings:
Interest 35,000 395,000 534,670 139,670
Net appreciation (depreciation) in fair value - - (795,018) (795,018)
Total investment earnings (loss)35,000 395,000 (260,348) (655,348)
Total revenues 11,785,490 12,881,668 12,800,239 (81,429)
EXPENDITURES
Total expenditures - - - -
Excess of revenues over expenditures 11,785,490 12,881,668 12,800,239 (81,429)
OTHER FINANCING SOURCES (USES)
Transfers out (14,236,570) (15,256,959) (15,188,317) 68,642
Total other financing sources (uses)(14,236,570) (15,256,959) (15,188,317) 68,642
Excess / (Deficiency) of revenues and other
sources over expenditures and other uses (2,451,080) (2,375,291) (2,388,078) (12,787)
Fund balances - beginning 8,404,735 8,404,735 8,404,735 -
Fund balances - ending $5,953,655 $6,029,444 $6,016,657 $(12,787)
The notes to the financial statements are an integral part of this statement.
For the Year Ended September 30, 2013
Budgeted Amounts
City of Clearwater, Florida
Statement of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual (GAAP Basis)
Special Development Fund
27
Attachment number 1 \nPage 39 of 190
Item # 2
Water
and SewerGasSolid Waste
UtilityUtilityUtility
ASSETS
Current assets:
Cash and investments$44,841,626 $30,993,776 $24,554,732
Accrued interest receivable410,089 144,361 115,056
Accounts and contracts receivable:
Billed3,604,119 1,240,105 1,032,767
Unbilled charges estimated2,523,700 1,488,700 790,467
6,127,819 2,728,805 1,823,234
Less: Allowance for uncollectable accounts (106,407) (57,594) (30,280)
Total receivables, net 6,021,412 2,671,211 1,792,954
Other receivables - 297,534 -
Due from other funds - - -
Due from other governmental entities 2,892,667 - -
Inventories, at cost 645,364 1,150,206 -
Prepaid expenses and other assets 14,759 - 16,594
Total current assets - unrestricted 54,825,917 35,257,088 26,479,336
Current assets - restricted:
Restricted cash and investments 10,260,840 2,905,767 1,102,552
Due from other governmental entities 190,722 - -
Total current assets - restricted 10,451,562 2,905,767 1,102,552
Total current assets 65,277,479 38,162,855 27,581,888
Noncurrent assets:
Restricted:
Restricted cash and investments 36,031,595 300,000 -
Deferred charges 1,366,119 151,101 -
Other receivables 187,113 - -
Advances to other funds - - -
Net pension asset 652,218 352,938 361,833
Capital assets:
Land and other nondepreciable assets 31,171,908 336,684 1,041,913
Capital assets, net of accumulated depreciation 218,904,598 47,670,350 1,881,709
Total noncurrent assets 288,313,551 48,811,073 3,285,455
Total assets353,591,030 86,973,928 30,867,343
The notes to the financial statements are an integral part of this statement.
Business-type
Enterprise
City of Clearwater, Florida
Statement of Net Position
Proprietary Funds
September 30, 2013
28
Attachment number 1 \nPage 40 of 190
Item # 2
Activities -
StormwaterOtherInternal Service
UtilityFundsTotalFunds
$23,812,723 $13,325,527 $137,528,384 $43,360,346
117,139 101,178 887,823 231,875
886,518 104,032 6,867,541 -
1,384,400 156,626 6,343,893 -
2,270,918 260,658 13,211,434 -
(24,551) (2,461) (221,293) -
2,246,367 258,197 12,990,141 - -
- - 297,534 80,222
- - - 1,099,430
4,354,430 1,061,735 8,308,832 -
- 36,950 1,832,520 565,891
26,023 10,313 67,689 2,505,326
30,556,682 14,793,900 161,912,923 47,843,090
1,791,400 9,300,000 25,360,559 -
- - 190,722 -
1,791,400 9,300,000 25,551,281 -
32,348,082 24,093,900 187,464,204 47,843,090
1,659,809 - 37,991,404 -
319,394 - 1,836,614 -
- - 187,113 -
- - - 7,234,718
55,004 154,738 1,576,731 363,431
27,268,931 5,661,214 65,480,650 729,591
42,700,345 21,705,036 332,862,038 15,736,318
72,003,483 27,520,988 439,934,550 24,064,058
104,351,565 51,614,888 627,398,754 71,907,148
(Continued)
Activities
Funds
29
Attachment number 1 \nPage 41 of 190
Item # 2
Water
and SewerGasSolid Waste
UtilityUtilityUtility
Business-type
Enterprise
City of Clearwater, Florida
Statement of Net Position
Proprietary Funds
September 30, 2013
LIABILITIES
Current liabilities:
Accounts and contracts payable5,272,418 1,405,961 361,729
Accrued payroll179,567 84,562 106,744
Accrued interest payable6,727 6,605 2,516
Deposits - - -
Unearned revenue and liens- - -
Current portion of long-term liabilities:
Compensated absences398,697 270,183 169,357
Revenue bonds946,667 847,916 -
Capital lease purchases payable35,885 - 62,249
Due to other funds- - -
Due to other funds (deficit in pooled cash)- - -
Claims payable- - -
Total current liabilities (payable from current assets)6,839,961 2,615,227 702,595
Current liabilities (payable from restricted assets):
Construction contracts payable22,491 - -
Accrued interest payable2,739,495 39,139 -
Current portion of long-term liabilities, revenue bonds4,733,333 77,084 -
Customer deposits2,956,243 2,789,544 1,102,552
Total current liabilities payable from restricted assets10,451,562 2,905,767 1,102,552
Total current liabilities17,291,523 5,520,994 1,805,147
Noncurrent liabilities:
Compensated absences280,664 190,197 119,220
Other postemployment benefits963,256 478,760 647,226
Revenue bonds (net of unamortized discounts and
deferred amount on refunding)162,713,272 12,459,057 -
Capital lease purchases payable63,242 - 31,855
Unearned revenue187,113 - -
Advances from other funds- - -
Claims payable- - -
Total non-current liabilities 164,207,547 13,128,014 798,301
Total liabilities 181,499,070 18,649,008 2,603,448
Net position:
Invested in capital assets, net of related debt 81,762,601 34,622,977 2,829,518
Restricted for:
Revenue bond debt service and sinking fund requirements 18,516,784 77,084 -
Revenue bond renewal and replacement requirements 16,196,084 300,000 -
Water and sewer impact fees 5,866,600 - -
Developer agreements - - -
Unrestricted 49,749,891 33,324,859 25,434,377
Total net position $172,091,960 $68,324,920 $28,263,895
The notes to the financial statements are an integral part of this statement.
30
Attachment number 1 \nPage 42 of 190
Item # 2
Activities -
StormwaterOtherInternal Service
UtilityFundsTotalFunds
Activities
Funds
395,024 518,167 7,953,299 687,652
48,375 64,039 483,287 163,357
- - 15,848 -
- 86,492 86,492 -
- 34,245 34,245 574,250
128,799 118,730 1,085,766 495,954
110,833 - 1,905,416 -
96,750 20,412 215,296 2,416,417
- 20,271 20,271 91,654
- 938,280 938,280 -
- - - 3,621,885
779,781 1,800,636 12,738,200 8,051,169
- - 22,491 -
470,643 - 3,249,277 -
1,189,167 - 5,999,584 -
- - 6,848,339 -
1,659,810 - 16,119,691 -
2,439,591 1,800,636 28,857,891 8,051,169
90,669 83,580 764,330 349,130
288,423 444,153 2,821,818 903,277
34,608,452 - 209,780,781 -
201,452 - 296,549 4,912,219
- - 187,113 -
- 40,543 40,543 274,961
- - - 6,781,400
35,188,996 568,276 213,891,134 13,220,987
37,628,587 2,368,912 242,749,025 21,272,156
33,762,622 27,345,838 180,323,556 9,137,273
2,980,567 - 21,574,435 -
- - 16,496,084 -
- - 5,866,600 -
- 9,300,000 9,300,000 -
29,979,789 12,600,138 151,089,054 41,497,719
$66,722,978 $49,245,976 384,649,729 $50,634,992
Net position of business-type activities$387,321,843
Adjustment to reflect consolidation of
internal service fund activities related to
enterprise funds
2,672,114
31
Attachment number 1 \nPage 43 of 190
Item # 2
Business-type
Enterprise
Water
and SewerGasSolid Waste
UtilityUtilityUtility
Operating revenues:
Sales to customers$64,654,329 $36,132,130 $19,081,567
Service charges to customers504,251 1,335,705 86,590
User charges to customers- - -
Billings to departments- - -
Rentals- - -
Other- - -
Total operating revenues65,158,580 37,467,835 19,168,157
Operating expenses:
Personal services10,565,456 5,119,001 6,417,744
Purchases for resale7,270,932 13,806,785 -
Operating materials and supplies2,848,799 721,787 450,665
Transportation1,189,890 586,660 3,870,162
Utility service2,680,021 102,170 89,786
Dumping charges1,480 - 4,229,695
Depreciation12,778,277 1,825,747 219,899
Interfund administrative charges5,804,710 2,378,800 937,000
Other current charges:
Professional fees1,054,238 659,924 72,478
Advertising40,233 805,474 6,861
Communications144,878 96,313 57,905
Printing and binding1,786 19,865 5,791
Insurance767,660 439,429 269,170
Repairs and maintenance3,828,104 (5,095) 113,139
Rentals13,507 6,824 1,560
Miscellaneous273,825 145,581 53,373
Data processing charges479,660 307,530 148,140
Taxes 36,075 1,968,107 -
Total other current charges 6,639,966 4,443,952 728,417
Total operating expenses 49,779,531 28,984,902 16,943,368
Operating income (loss)15,379,049 8,482,933 2,224,789
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
For the Year Ended September 30, 2013
32
Attachment number 1 \nPage 44 of 190
Item # 2
Activities
Funds Governmental
Activities -
StormwaterOtherInternal Service
UtilityFundsTotalFunds
$16,249,526 $8,584,234 $144,701,786 $-
72,681 7,529 2,006,756 -
- 1,905,445 1,905,445 -
- - - 44,743,240
- 2,045,216 2,045,216 -
- - - 238,322
16,322,207 12,542,424 150,659,203 44,981,562
2,984,182 3,584,171 28,670,554 10,093,036
- 2,445,564 23,523,281 4,796,599
447,589 1,661,747 6,130,587 804,886
1,010,185 784,667 7,441,564 244,361
17,084 394,230 3,283,291 510,150
161,888 - 4,393,063 -
2,646,879 1,531,899 19,002,701 4,973,765
1,333,640 1,553,060 12,007,210 333,580
499,737 431,321 2,717,698 2,238,302
- 30,924 883,492 -
29,287 41,558 369,941 1,072,708
14,367 8,441 50,250 12,671
68,700 143,340 1,688,299 17,091,901
1,404,896 279,005 5,620,049 2,866,835
5,958 269,995 297,844 434,457
57,549 291,784 822,112 157,924
182,100 109,890 1,227,320 376,380
- 1,065 2,005,247 8,743
2,262,594 1,607,323 15,682,252 24,259,921
10,864,041 13,562,661 120,134,503 46,016,298
5,458,166 (1,020,237) 30,524,700 (1,034,736)
(Continued)
33
Attachment number 1 \nPage 45 of 190
Item # 2
Business-type
Enterprise
Water
and SewerGasSolid Waste
UtilityUtilityUtility
City of Clearwater, Florida
Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
For the Year Ended September 30, 2013
Nonoperating revenues (expenses):
Investment earnings:
Interest1,243,753 383,642 305,733
Net appreciation (depreciation) in fair value(1,870,921) (576,240) (468,096)
Total investment earnings (loss)(627,168) (192,598) (162,363)
Interest expense(7,812,446) (665,256) (7,260)
Amortization of bond issue costs(134,785) (26,340) -
Gain on exchange of capital assets- - -
Loss on exchange of capital assets- (27,881) -
Other133,792 674,861 335,840
Total nonoperating revenue (expenses)(8,440,607) (237,214) 166,217
Income (loss) before contributions and transfers6,938,442 8,245,719 2,391,006
Capital grants and contributions4,439,495 - -
Transfers in127,632 311,633 83,247
Transfers out(3,314,984) (3,063,051) (2,038,021)
Changes in net position 8,190,585 5,494,301 436,232
Total net position - beginning 163,901,375 62,830,619 27,827,663
Total net position - ending $172,091,960 $68,324,920 $28,263,895
Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds
Change in net position of business-type activities (page 19)
The notes to the financial statements are an integral part of this statement.
34
Attachment number 1 \nPage 46 of 190
Item # 2
Activities
Funds Governmental
Activities -
StormwaterOtherInternal Service
UtilityFundsTotalFunds
311,168 268,451 2,512,747 640,043
(459,222) (424,422) (3,798,901) (1,038,136)
(148,054) (155,971) (1,286,154) (398,093)
(1,355,414) (2,095) (9,842,471) (205,950)
(35,132) - (196,257) -
- - - 346,892
- (9,138) (37,019) (43,633)
55,906 237,336 1,437,735 135,249
(1,482,694) 70,132 (9,924,166) (165,535)
3,975,472 (950,105) 20,600,534 (1,200,271)
490,710 1,320,233 6,250,438 -
123,775 37,168 683,455 1,598,961
(840,569) (932,284) (10,188,909) (1,233,724)
3,749,388 (524,988) 17,345,518 (835,034)
62,973,590 49,770,964 51,470,026
$66,722,978 $49,245,976 $50,634,992
(236,834)
$17,108,684
35
Attachment number 1 \nPage 47 of 190
Item # 2
rf1
Water
and SewerGasSolid Waste
UtilityUtilityUtility
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers$65,247,886 $37,557,134 $19,230,340
Cash received from other funds- - -
Cash payments to suppliers(16,536,048) (18,711,473) (4,965,465)
Cash payments to employees(10,519,247) (5,380,393) (6,253,930)
Cash payments to other funds(9,406,213) (3,476,900) (5,282,377)
Other revenues133,792 674,861 335,840
Net cash provided by operating activities28,920,170 10,663,229 3,064,408
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds127,632 311,633 83,247
Transfers to other funds(3,314,984) (3,063,051) (2,038,021)
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(3,187,352) (2,751,418) (1,954,774)
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Principal payments on debt(5,515,492) (679,728) (79,508)
Interest paid(8,507,873) (678,013) (6,874)
Acquisition of capital assets(17,739,341) (3,506,225) (354,023)
Sale of capital assets- - -
Proceeds from issuance of debt- - -
Payment of bond issue costs- - -
Capital contributed by:
Other governmental entities4,821,986 - -
Property owners4,279 - -
Developers860,926 - -
Net cash provided (used) by capital
and related financing activities(26,075,515) (4,863,966) (440,405)
CASH FLOWS FROM INVESTING
ACTIVITIES
Investment earnings (loss)(607,800) (207,816) (172,136)
Net cash provided (used) by investing activities(607,800) (207,816) (172,136)
Net increase (decrease) in cash and cash equivalents (950,497) 2,840,029 497,093
Cash and cash equivalents at beginning of year 92,084,558 31,359,514 25,160,191
Cash and cash equivalents at end of year $91,134,061 $34,199,543 $25,657,284
Cash and cash equivalents classified as:
Cash and investments $44,841,626 $30,993,776 $24,554,732
Restricted cash and investments 46,292,435 3,205,7671,102,552
Total cash and cash equivalents $91,134,061 $34,199,543 $25,657,284
The notes to the financial statements are an integral part of this statement.
Business-type
Enterprise
City of Clearwater, Florida
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2013
36
Attachment number 1 \nPage 48 of 190
Item # 2
Governmental
Activities -
StormwaterOtherInternal Service
Utility Funds Total Funds
$16,293,697 $12,617,933 $150,946,990 $-
- - - 44,979,233
(3,352,900) (5,484,196) (49,050,082) (31,359,833)
(2,915,382) (3,486,621) (28,555,573) (9,974,420)
(2,636,005) (2,614,673) (23,416,168) (1,540,999)
55,906 223,262 1,423,661 40,026
7,445,316 1,255,705 51,348,828 2,144,007
123,775 37,168 683,455 1,598,961
(840,569) (932,284) (10,188,909) (1,233,724)
- 938,280 938,280 -
- (20,271) (20,271) (2,424,239)
(716,794) 22,893 (8,587,445) (2,059,002)
(11,947,823) (40,259) (18,262,810) (2,470,965)
(1,511,256) (1,815) (10,705,831) (205,950)
(1,756,801) (1,851,456) (25,207,846) (4,975,930)
- - - 308,593
10,236,575 - 10,236,575 2,120,099
30,414 - 30,414 -
71,950 222,578 5,116,514 -
- - 4,279 -
- 86,561 947,487 -
(4,876,941) (1,584,391) (37,841,218) (5,224,153)
(162,632) (161,156) (1,311,540) (392,561)
(162,632) (161,156) (1,311,540) (392,561)
1,688,949 (466,949) 3,608,625 (5,531,709)
25,574,983 23,092,476 197,271,722 48,892,055
$27,263,932 $22,625,527 $200,880,347 $43,360,346
$23,812,723 $13,325,527$137,528,384$43,360,346
3,451,209 9,300,000 63,351,963 -
$27,263,932 $22,625,527 $200,880,347 $43,360,346
(Continued)
Activities
Funds
37
Attachment number 1 \nPage 49 of 190
Item # 2
Water
and SewerGasSolid Waste
UtilityUtilityUtility
Business-type
Enterprise
City of Clearwater, Florida
Statement of Cash Flows
Proprietary Funds
For the Year Ended September 30, 2013
Reconciliation of operating income (loss) to
net cash provided by operating activities:
Operating income (loss)$15,379,049 $8,482,933 $2,224,789
Adjustments to reconcile operating income (loss)
to net cash provided by operating activities:
Other nonoperating revenue133,792 674,861 335,840
Depreciation12,778,277 1,825,747 219,899
Capitalized labor (285,936) (500,072) -
Construction in progress reclassified as expense- - -
Change in assets and liabilities:
(Increase) decrease in accounts receivable(92,201) 214,022 17,999
(Increase) decrease in amount due from other governments464,244 - -
(Increase) decrease in inventory19,167 (43,126) -
(Increase) decrease in prepaid expenses9,639 - (481)
Increase (decrease) in accounts and contracts payable83,390 (190,349) 57,883
Increase (decrease) in deposits payable181,507 35,544 44,184
Increase (decrease) in unearned revenue- - -
(Increase) decrease in net pension asset19,991 10,012 11,544
Increase (decrease) in accrued payroll69,174 54,836 45,179
Increase (decrease) in other postemployment benefits160,077 98,821 107,572
Total adjustments13,541,121 2,180,296 839,619
Net cash provided by operating activities$28,920,170 $10,663,229 $3,064,408
The notes to the financial statements are an integral part of this statement.
38
Attachment number 1 \nPage 50 of 190
Item # 2
Governmental
Activities -
StormwaterOtherInternal Service
Utility Funds Total Funds
Activities
Funds
$5,458,166 $(1,020,237) $30,524,700 $(1,034,736)
55,906 237,336 1,437,735 135,249
2,646,879 1,531,899 19,002,701 4,973,765
- - (786,008) -
(86,206) - (86,206) -
(28,510) 26,941 138,251 (33,747)
(532,830) - (68,586) -
14,948 20,331 11,320 (59,294)
- - 9,158 (391,981)
(151,837) 327,391 126,478 (1,500,060)
- 20,128 281,363 -
- 14,366 14,366 (63,805)
5,284 5,279 52,110 19,172
5,981 19,412 194,582 (53,003)
57,535 72,859 496,864 152,447
1,987,150 2,275,942 20,824,128 3,178,743
$7,445,316 $1,255,705 $51,348,828 $2,144,007
39
Attachment number 1 \nPage 51 of 190
Item # 2
Pension
TrustAgency
Funds Fund
ASSETS
Cash and investments $7,835,305 $201,926
Managed investment accounts, at fair value:
Cash and cash equivalents 38,001,342 -
Government bonds 41,706,413 -
Agency bonds 6,937,483 -
Domestic corporate bonds 83,546,446 -
International equity securities 71,732,383 -
Domestic stocks 398,694,009 -
Mortgage backed bonds 69,553,553 -
Asset backed securities 1,193,464 -
Domestic equity mutual funds 44,650,599 -
International equity mutual funds 43,453,425 -
Real estate 35,524,856 -
Total managed investment accounts 834,993,973 -
Securities lending collateral 185,433,767 -
Receivables:
Interest and dividends 2,330,289 433
Unsettled investment sales 2,740,401 -
Securities lending earnings receivable 33,298 -
Due from others 5,000 -
Total receivables 5,108,988 433
Total assets 1,033,372,033 202,359
LIABILITIES
Accounts payable 893,334 -
Unsettled investment purchases 15,947,502 -
Obligations under securities lending 185,433,767 -
Other miscellaneous payables:
Downtown Development Board - 79,268
Special purpose funds - 8,738
Other - 114,353
Total miscellaneous payables - 202,359
Total liabilities 202,274,603 202,359
FIDUCIARY NET POSITION
Held in trust for pension benefits 831,097,430 -
Total fiduciary net position $831,097,430 $-
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Statement of Fiduciary Net Position
Fiduciary Funds
September 30, 2013
40
Attachment number 1 \nPage 52 of 190
Item # 2
City of Clearwater, Florida
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended September 30, 2013
Pension
Trust
Funds
ADDITIONS
Contributions:
Contributions from employer$19,741,023
Contributions from employer - state tax2,054,715
Contributions from employees6,137,620
Total contributions27,933,358
Investment income:
Net appreciation in fair value of investments84,050,331
Interest8,089,870
Dividends8,360,945
100,501,146
Less investment expenses:
Investment management / custodian fees4,717,617
Net income (loss) from investing activities 95,783,529
Securities lending income:
Gross earnings526,319
Rebate received119,271
Bank fees(225,778)
Net income from securities lending 419,812
Total additions 124,136,699
DEDUCTIONS
Benefits and withdrawal payments:
Benefits37,476,008
Withdrawal payments817,290
Total benefits and withdrawal payments38,293,298
Income (loss) before administrative expenses85,843,401
Administrative expenses230,341
Net increase (decrease)85,613,060
Fiduciary net position held in trust for pension benefits
Fiduciary net position - beginning 745,484,370
Fiduciary net position - ending $831,097,430
The notes to the financial statements are an integral part of this statement.
41
Attachment number 1 \nPage 53 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
42
Note I – Summary of Significant Accounting Policies
The City of Clearwater was first incorporated in 1915 and reestablished in 1923 as a municipal corporation by Chapter
9710, Special Laws of Florida, 1923, 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 109,000 and is located in the
four-county Tampa-St. Petersburg-Clearwater Metropolitan Statistical Area (MSA), which has an estimated population of
2,800,000.
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 and GASB Statement No. 61, in reporting the primary government (including blended component units),
the reporting entity, and related organizations.
Blended Component Unit – Clearwater Community Redevelopment Agency: Component units that meet the criteria for
blended presentation in accordance with GASB Statement Number 14, as amended by GASB Statement No. 39 and
GASB Statement No. 61, 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 Organization – Clearwater Housing 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, 2013, are available from CHA.
Related Organization – Downtown Development Board: The City of Clearwater serves as administrative agent for the
Clearwater Downtown 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 2013) 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, 2013, are available from the DDB.
Attachment number 1 \nPage 54 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
43
Jointly governed organization – Florida Gas Utility: 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, 2013, FGU has 24 members. Separate
audited financial statements of FGU as of September 30, 2013, are available from FGU.
B. Basis of Presentation
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. 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 position presents information on all of the assets and liabilities of the City. Net position is defined as
the residual off all other elements presented in a statement of financial position. Net position is the difference between (a)
assets and deferred outflows of resources and (b) liabilities and deferred inflows of resources. Changes in net position
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.
Attachment number 1 \nPage 55 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
44
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 enterprise 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.
Attachment number 1 \nPage 56 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
45
C. Measurement Focus and Basis of Accounting
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 position or Fund Balance
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 federal funds rate was 0.25% at September 30, 2013. 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
Attachment number 1 \nPage 57 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
46
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, 2013, the performance measure weighted
average was 0.50%. The actual pooled cash earnings performance before bank charges was 1.04%.
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 3.31%. 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 2008 thru 2012), and 100% of the
receivable attributable to fiscal years 2007 and prior.
Property tax revenue is recognized in the fiscal year for which the taxes are levied, provided the availability test is met, in
conformance with NCGA Interpretation No. 3. Property taxes for the following fiscal year are levied by Council action in
September of each year. This levy is apportioned to property owners based on the previous January 1 assessed values.
Tax bills are mailed out on or about November 1, and the collection period runs from November 1 through March 31. On
April 1, unpaid property taxes are considered delinquent and become a lien. Tax certificates are sold in June for real
property with delinquent taxes.
Since taxes are not collected prior to November 1, the City does not record revenue for advance collections. Uncollected
taxes receivable at year-end are recorded, with an appropriate allowance for estimated uncollectible amounts. The net
amount deemed to be collectible but not current (not expected to be collected within sixty days after the close of the fiscal
year) is shown as deferred revenue in the appropriate fund.
All delinquent property taxes, except those levied specifically for the restricted purposes of financing activities accounted
for in the Special Development Fund, are recorded in the General Fund. Property tax revenues are recognized in the
General Fund and the required transfers to the appropriate debt service or pension fund are recorded as operating
transfers from the General Fund.
The City is permitted by State law to levy ten mills without referendum. Additional millage not subject to the ten mill
limitation is authorized if approved by referendum. The tax rate of 5.1550 mills for the year ended September 30, 2013 was
the same rate that was levied for the three preceding fiscal years.
Attachment number 1 \nPage 58 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
47
Water, gas, solid waste, stormwater, and recycling charges to customers are based on actual consumption. Consumption
is determined on a monthly cycle basis. The City recognizes the unbilled consumption as revenue as of September 30th.
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/expense 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. The cost of prepaid items is recorded as expenditures/expenses when
consumed rather than when purchased.
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 $9,842,471.
Interest expense amounts were netted against related project interest earnings of $(151,153), $0, and $0, respectively, to
arrive at net capitalized interest of $549,234, $74,516, and $42,131 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:
Attachment number 1 \nPage 59 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
48
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
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 position. 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. Deferred outflows/inflows of resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of
resources. This separate financial statement element, deferred outflows of resources, represents a consumption on net
position that applies to a future period(s) and so will not be recognized as an outflow of resources (expenditure/expense) until
then.
Similarly, in addition to liabilities, the statement of financial position will sometimes report a separate section for deferred
inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of
net position that applies for a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
In accordance with GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of
Resources, and Net Position, there are no deferred inflows or deferred outflows to report as of September 30, 2013.
Attachment number 1 \nPage 60 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
49
9. Net position flow assumption
Sometimes the city will fund outlays for a particular purpose from both unrestricted resources and restricted resources, such
as restricted bond or grant proceeds. In order to calculate the amounts to report as restricted net position and unrestricted net
position in the government-wide and proprietary fund financial statements, a flow assumption must be made regarding the
order in which the resources are considered to be applied. It is the city’s policy to consider restricted net position to have
been depleted before unrestricted net position is applied.
10. Fund balance flow assumption
Sometimes the city will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of
committed, assigned and unassigned fund balance). In order to calculate the amounts to report as restricted, committed,
assigned and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made
regarding the order in which the resources are considered to be applied. It is the city’s policy to consider restricted fund
balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the
components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first,
followed by assigned fund balance. Unassigned fund balance is applied last.
11. Fund balance policies
The fund balance of governmental funds is reported in various 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.
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 the adoption of
an ordinance prior to the end of the fiscal year by the City Council, the highest level of decision-making authority. Once
adopted by ordinance, a commitment can only be revised or removed by the adoption of another ordinance.
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. The Finance Director is authorized by Section 2.511 of the Code of Ordinances to
assign fund balance. Since assignments only exist temporarily, no further action is required to revise or remove them.
Unassigned fund balance includes amounts not classified in the above categories. Positive unassigned fund balance may
only be reported in the general fund. In all other funds, unassigned fund balance is limited to negative residual fund
balances.
Attachment number 1 \nPage 61 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
50
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.
Stabilization arrangement. As of September 30, 2013, the City Council has not established a revenue stabilization
reserve.
Note II – Stewardship, Compliance, and Accountability
A. Budgets and budgetary accounting
Annual budgets are legally adopted for the General Fund, Special Development special revenue fund, and the Community
Redevelopment Agency special revenue fund. The budget for the Special Development Fund is adopted on a basis
consistent with GAAP, and appropriations lapse at year-end. Appropriations for open encumbered purchase orders at year-
end in the General Fund do not lapse, but rather continue until liquidated or otherwise cancelled by City Council action. For
the General Fund budgetary comparison statements, actual expenditures have been adjusted to include end-of-year
encumbrances and to exclude beginning-of-year encumbrances, in order to provide a meaningful comparison. Except for the
treatment of encumbrances and certain transactions relating to interfund loans, the General Fund Budget is adopted on a
basis consistent with GAAP, and all non-encumbered appropriations lapse at year-end.
The level of budgetary control established by the legislative body, the level on which expenditures may not legally exceed
appropriations, is the individual fund. In accordance with provisions of Ordinance 5025-90 and with Section 2.519(4) of the
Clearwater Code, the City Manager may transfer part or all of any unencumbered appropriation balance among programs
within an operating fund, provided such action does not result in the discontinuance of a program. Such transfers must be
included in the next budget review presented to the City Council. Upon detailed written request by the City Manager, the
City Council may by ordinance transfer part or all of any unencumbered appropriation balance from one fund to another.
As established by administrative policy, department directors may transfer money from one operating code to another
within a program without a formal written amendment. Formal requests for budget amendments from department directors
are required for transfers, capital expenditures, and reserves. Thus, certain object classifications within departmental
and/or program budget appropriations are subject to administratively imposed controls, in addition to the legal controls
imposed by City Council action described above.
The Community Redevelopment Agency (CRA) Fund annual budget is adopted by the trustees of that agency in accordance
with state law. The level of budgetary control is the total fund. The CRA Fund Budget is adopted on a basis consistent with
GAAP, and all appropriations lapse at year-end.
Budget amounts presented in the accompanying financial statements reflect all amendments adopted by the City Council
and the governing board of the component unit. All amendments were adopted in conformance with legal requirements.
Individual amendments, as well as the net effects of all amendments during the fiscal year, were not material in relation to
the original appropriations for the governmental funds in the aggregate.
Budgets for the Capital Projects Funds, the Special Programs Fund, the Local Housing Assistance Trust Fund, and the
Pinellas County Local Housing Assistance Trust Fund are adopted on a multi-year completed program basis, where
budgetary appropriations do not lapse at year-end, but may extend across two or more fiscal years. A comparison of annual
results with these budgets would not be meaningful and is therefore not included in this report.
All City Council adopted budgets are integrated into the formal accounting system to allow for monthly comparison of
projected and actual results in all funds for which budgets are adopted.
Attachment number 1 \nPage 62 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
51
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.
Cash and investments as of September 30, 2013 are classified in the accompanying financial statements as follows:
Statement of net assets 09/30/13
Primary Government:
Cash and investments273,185,529$
Restricted cash and investments63,351,963
Fiduciary Funds:
Cash and investments-pension funds7,835,305
Cash and investments-agency fund201,926
Total cash and investments344,574,723$
Attachment number 1 \nPage 63 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
52
Carrying % ofWeighted avgMoody's
Pooled Cash and Investments Amount Portfolio maturity (years)Rating
Cash and cash equivalents:
Cash on hand 33,555$ 0.01%N/A N/A
Money Markets 15,945,690 4.63%N/A N/A
Total cash and cash equivalents 15,979,245
Investments:
Treasuries 4,186,798 1.22%3.30 N/A
U.S. Agencies:
Federal Home Loan Bank (FHLB)65,327,885 18.96%6.71 Aaa
Federal Farm Credit Bank (FFCB)45,489,785 13.20%1.03 Aaa
Federal National Mortgage Assn (FNMA)42,901,815 12.45%6.76 Aaa
Government National Mortgage Assn (GNMA)17,226,437 5.00%2.49 Aaa
Farmer Mac (FAMCA)16,144,653 4.69%0.87 Aaa
Other Government Sponsored Agencies 9,496,570 2.76%2.09 NR
Federal National Mortgage Assn (FNMA) Zeroes 8,696,725 2.52%7.57 Aaa
Small Business Administration (SBA)6,522,517 1.89%4.11 Aaa
Federal Home Loan Mortgage Corp (FHLMC)5,488,329 1.59%2.45 Aaa
Other Government Sponsored Agencies 5,465,253 1.59%4.04 Aaa
Tennessee Valley Authority (TVA) Zeroes 2,294,141 0.67%6.95 NR
Federal Home Loan Mortgage Corp Zeroes 1,480,596 0.43%8.96 Aaa
Total U.S. Agencies 226,534,706
Municipal bonds 441,061 0.13%0.79 Aaa
Municipal bonds 42,547,525 12.35%2.38Aa1/Aa2/Aa3
Municipal bonds 17,354,549 5.04%2.55A1/A2/A3
Municipal bonds 5,296,752 1.54%2.10 NR
Total municipal bonds 65,639,887
Asset Backed Bonds 15,576,375 4.52%3.48 Aaa
Collateralized mortgage obligations 16,657,712 4.83%2.02 Aaa
Total investments 328,595,478
Total pooled cash and investments 344,574,723$ 100.00%3.85
Attachment number 1 \nPage 64 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
53
Interest Rate Risk – Pooled Cash and Investments:
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.
Employees Pension Plan
At year-end, the Employees’ Pension Plan cash and investment balances were as follows:
Attachment number 1 \nPage 65 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
54
Carrying% of Weighted avgS&P
Employees' Pension Plan Cash and Investments Amount Portfolio maturity (years)Rating
Cash and cash equivalents:
Cash and cash equivalents - pooled cash 4,648,569$ 0.58%N/AN/A
Cash in managed investment accounts 36,712,726 4.56%N/AN/A
Total cash and cash equivalents 41,361,295
Investments:
Government bonds 28,169,147 3.50%Aaa
Government bonds 1,236,647 0.15%Aa2
Government bonds 3,125,447 0.39%A1
Government bonds 3,048,278 0.38%A3
Government bonds 727,648 0.09%Baa1/Baa3
Index linked treasuries 870,384 0.11%28.3 AAA
U.S. agencies 3,865,090 0.48%Aaa
U.S. agencies 387,478 0.05%Aa1
U.S. agencies 670,802 0.08%Baa1
Domestic corporate bonds 890,854 0.11%Aaa
Domestic corporate bonds 3,644,835 0.45%Aa1/Aa2/Aa3
Domestic corporate bonds 21,968,660 2.73%A1/A2/A3
Domestic corporate bonds 48,624,695 6.04%Baa1/Baa2/Baa3
Domestic corporate bonds 2,363,648 0.29%Ba1/Ba2/Ba3
Domestic corporate bonds 537,800 0.07%B1/B2/B3
Domestic corporate bonds 1,137,448 0.14%N/A
Asset backed bonds 1,193,464 0.15%1.5 Aaa
Domestic stocks 387,092,783 48.05%N/AN/A
International equity securities 71,473,357 8.87%N/AN/A
Mortgage backed bonds 68,401,587 8.49%23.1 AGY/Aaa
International equity mutual funds 38,872,600 4.83%N/AN/A
Domestic equity mutual funds 40,456,283 5.02%N/AN/A
Real Estate/Timber 35,524,856 4.41%
Total investments 764,283,791
Total cash and investments 805,645,086$ 100.00%
6.3
11.3
9.4
Interest Rate Risk – Employees’ Pension Plan:
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, 2013, the
Plan had $4,038,895 invested in domestic corporate bonds that had fallen below investment grade (Ba1 and lower) as the
result of investment downgrades, as indicated on the table above. The respective money managers notified the Plan
Attachment number 1 \nPage 66 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
55
administrators of the downgrades and the planned courses of action related to these securities on a timely basis,
consistent with the policy’s individual manager guidelines.
Concentration of Credit Risk – Employees’ Pension Plan:
The Employees’ Pension Plan investment policy limits concentration of credit risk by limiting the investment in common
stock or capital stock of any one corporation to 3% of the plan equity assets, unless due to a higher percentage included in
a nationally recognized market index at least as broad as the Standard and Poor’s Composite Index of 500 companies, or
upon a specific finding by the investment committee that such higher percentage is in the best interest of the fund.
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 Currency Fair Value Investment Currency Fair Value
Common StockHong Kong Dollar 7,784,442 Common StockKuwait Dinar 564,788
Common StockEuro 4,711,108 Common StockColumbia Peso 527,385
Common StockJapanese Yen 3,831,830 Common StockPhillipines Peso 519,904
Common StockUnited Kingdom UK Pound3,700,768 Common StockUAE Emirati Dirham 489,982
Common StockSouth Africa Rand 2,472,351 Common StockKenya Shilling 347,850
Common StockSouth Korea Won 2,360,141 Common StockNigeria N'aira 321,667
Common StockTaiwan Dollar 2,360,141 Common Stock Oman Rial 310,446
Common StockBrazil Real 2,292,816 Common StockMorocco Dirham 291,745
Common StockNorwegian Krone 2,192,523 Common StockJordan Dinar 284,264
Common StockMexico Peso 2,019,772 Common StockPeru nuevo sol 276,784
Common StockIndia Rupee 1,847,718 Common StockPakistan Rupee 258,082
Common StockPoland Zloty 1,365,216 Common StockRomania N'ew Leu 239,380
Common StockSwedish Krona 1,252,870 Common StockCroatia Kuna 213,198
Common StockSwiss Franc 1,199,989 Common Stock Mauritius Rupee 134,652
Common StockIndonesia Rupiah 1,148,278 Common StockBangladesh Taka 115,950
Common StockTurkey Liras 1,144,538 Common StockTunisian Dinar 112,210
Common StockMalaysia Ringgit 1,122,096 Common StockBotswana Pula 56,105
Common StockCzeck Rep Koruna 1,108,835 Common StockGhana Cedi 44,884
Common StockThailand Bath 1,103,394 Common StockRussian Ruble 14,961
Common StockChile Peso 1,062,251 Common StockBulgaria Lev 3,740
Common StockQatar Rial 613,412
Common StockHungary Forint 572,269 Total 53,527,838$
Common StockSingapore Dollar 568,315
Common StockEgypt Pound 564,788
Attachment number 1 \nPage 67 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
56
Firefighters’ Relief and Pension Plan
At year-end, the Firefighters’ Relief and Pension Plan cash and investment balances were as follows:
Carrying% ofWeighted avgMoody's
Amount Portfolio maturity (years)Rating
Cash and cash equivalents:
Cash and cash equivalents 3,174,680$ 61.20%N/AN/A
Total cash and cash equivalents 3,174,680
Investments:
U.S. agency - Farmer Mac (FAMCA)1,109,310 21.38%5.86Aaa
U.S. agency - Federal Home Loan Bank (FHLB)903,603 17.42%6.23Aaa
Total investments 2,012,913
Total managed cash and investments 5,187,593$ 100.00%
Interest Rate Risk – Firefighters’ Relief and Pension Plan:
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.
Attachment number 1 \nPage 68 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
57
Police Supplemental Pension Plan
At year-end, the Police Supplemental Pension Plan cash and investment balances were as follows:
Carrying% ofWeighted avgMoody's
Amount Portfolio maturity (years)Rating
Cash and cash equivalents:
Cash in bank 12,056$ 0.1%N/A N/A
Cash in managed investment accounts 895,838 5.3%N/A N/A
Total cash and cash equivalents 907,894
Investments:
Treasuries 3,229,422 19.0%6.00 Aaa
U.S. agencies 1,200 0.0%10.60 N/R
Domestic corporate bonds 793,607 4.7%A1/A2/A3
Domestic corporate bonds 201,015 1.2%Aa3
Domestic corporate bonds 119,917 0.7%Baa1/Baa2
International equity securities 259,026 1.5%N/A N/R
Domestic stocks 8,819,718 51.9%N/A N/R
Mortgage backed bonds 38,322 0.2%30.8 N/R
International equity mutual funds 2,634,199 15.5%N/A N/R
Total investments16,096,426
Total managed cash and investments 17,004,320$ 100.0%
5.10
Interest Rate Risk – Police Supplemental Pension Plan:
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 U.S. Government and agency obligations; “A” rated or higher corporate bonds, debentures and
preferred stocks; and bonds and other evidence of indebtedness issued or guaranteed by a corporation organized under
the laws of the United States, any state, or organized territory of the United States or District of Columbia provided the
corporation meets the standards set forth in section 185.06(1)(b), Florida Statutes as amended from time to time. 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 without written approval
from the Board. 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 at cost.
Attachment number 1 \nPage 69 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
58
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 total
portfolio at cost may be invested in foreign securities. The Plan has no current exposure to foreign currency risk.
Firefighters Supplemental Pension Plan
At year-end, the Firefighters Supplemental Pension Plan cash and investment balances were as follows:
Carrying% ofWeighted avgMoody's
Amount Portfolio maturity (years)Rating
Cash and cash equivalents:
Cash in managed investment accounts 392,778$ 2.6%N/A N/A
Total cash and cash equivalents 392,778
Investments:
U.S. Treasury obligations 567,007 3.8%22.40 Aaa
Municipal obligations 454,854 3.0%A1/A2/A3
Municipal obligations 175,976 1.2%Aa2/Aa3
Municipal obligations 34,967 0.2%Baa1
Municipal obligations 66,636 0.4%N/R
Domestic corporate bonds 1,364,437 9.1%A1/A2/A3
Domestic corporate bonds 127,629 0.9%Aaa/Aa3
Domestic corporate bonds 87,650 0.6%B1/B2
Domestic corporate bonds 149,344 1.0%Ba2/Ba3
Domestic corporate bonds 1,379,814 9.2%Baa1/Baa2/Baa3
Domestic corporate bonds 43,800 0.3%Caa1
Domestic corporate bonds 111,293 0.7%N/R
Domestic stocks 2,781,508 18.6%N/A N/R
Mortgage backed bonds1,113,644 7.4%17.10N/R
Domestic equity mutual funds4,194,316 28.0%N/A N/R
International equity mutual funds1,946,626 13.0%N/A N/R
Total investments14,599,501
Total managed cash and investments14,992,279$ 100.0%
2.30
7.20
Interest Rate Risk – Firefighters Supplemental Pension Plan:
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 less than 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 $10 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.
Attachment number 1 \nPage 70 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
59
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.
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% 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 and internal service 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 $17,902,199 reported on the Governmental Funds balance sheet includes
$16,782,372 of long-term loans receivable that are not expected to be collected within the next fiscal year. Mortgage notes
receivable and the related payment history are reviewed individually on an annual basis to determine collectability for
allowance and bad debt determinations.
Receivables as of year-end for the primary government’s individual major funds, as well as non-major funds and internal
service funds in the aggregate, are as follows:
Receivables, net of applicable allowances for uncollectible accounts (amounts in thousands):
Franchise
Taxes Fees Interest Accounts Notes Other Total
General fund 1,656$ 907$ 137$ 173$ -$ -$ 2,873$
Special Development 55 - 202 - - - 257
Capital Improvement - - 2 - - - 2
Non-major governmental funds - - 77 - 18,111 469 18,657
Internal service funds - - 232 - - 80 312
Total governmental 1,711 907 650 173 18,111 549 22,101
Less: Allowance for uncollectible (476) - - - (209) - (685)
Net governmental receivables 1,235$ 907$ 650$ 173$ 17,902$ 549$ 21,416$
Water and Sewer Utility -$ -$ 410$ 6,128$ -$ 187$ 6,725$
Gas Utility - - 144 2,729 - 298 3,171
Solid Waste Utility - - 115 1,823 - - 1,938
Stormwater Utility - - 117 2,271 - - 2,388
Non-major enterprise funds - - 102 260 - - 362
Total business-type - - 888 13,211 - 485 14,584
Less: Allowance for uncollectible - - - (221) - - (221)
Net business-type receivables -$ -$ 888$ 12,990$ -$ 485$ 14,363$
Attachment number 1 \nPage 71 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
60
C. Capital assets
Capital asset activity for the year ended September 30, 2013:
Beginning Ending
Governmental Activities:BalanceIncreasesDecreasesBalance
Non-depreciable capital assets:
Land 75,787,871$ -$ -$ 75,787,871$
Construction in progress 5,132,532 11,919,681 (3,900,518) 13,151,695
Total non-depreciable capital assets 80,920,403 11,919,681 (3,900,518) 88,939,566
Depreciable capital assets:
Buildings 131,652,638 777,033 - 132,429,671
Improvements other than buildings 29,505,927 3,369,169 - 32,875,096
Machinery and equipment 78,756,460 5,648,819 (4,431,084) 79,974,195
Infrastructure 143,267,287 - - 143,267,287
Total depreciable capital assets 383,182,312 9,795,021 (4,431,084) 388,546,249
Less accumulated depreciation for:
Buildings (43,753,490) (4,275,755) - (48,029,245)
Improvements other than buildings (13,765,421) (1,295,989) - (15,061,410)
Machinery and equipment (61,708,754) (5,712,770) 4,240,914 (63,180,610)
Infrastructure (75,775,194) (4,843,720) - (80,618,914)
Total accumulated depreciation (195,002,859) (16,128,234) 4,240,914 (206,890,179)
Net depreciable capital assets 188,179,453 (6,333,213) (190,170) 181,656,070
Net governmental activities capital assets269,099,856$ 5,586,468$ (4,090,688)$ 270,595,636$
Beginning Ending
Business-type activities:Balance Increases Decreases Balance
Non-depreciable capital assets:
Land31,367,558$ 67,496$ -$ 31,435,054$
Construction in progress18,463,439 22,912,525 (7,330,368) 34,045,596
Total non-depreciable capital assets49,830,997 22,980,021 (7,330,368) 65,480,650
Depreciable capital assets:
Buildings26,241,301 - - 26,241,301
Improvements other than buildings 546,913,755 13,941,923 - 560,855,678
Machinery and equipment 9,698,946 806,804 (352,815) 10,152,935
Total depreciable capital assets 582,854,002 14,748,727 (352,815) 597,249,914
Less accumulated depreciation for:
Buildings (14,439,448) (948,315) - (15,387,763)
Improvements other than buildings (223,829,342) (17,519,383) - (241,348,725)
Machinery and equipment (7,376,061) (535,003) 259,676 (7,651,388)
Total accumulated depreciation (245,644,851) (19,002,701) 259,676 (264,387,876)
Net depreciable capital assets 337,209,151 (4,253,974) (93,139) 332,862,038
Net business-type activities capital assets387,040,148$ 18,726,047$ (7,423,507)$ 398,342,688$
Attachment number 1 \nPage 72 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
61
Depreciation expense was charged to functions / programs of the primary government as follows:
Governmental activities:
General government715,018$
Public safety 1,058,303
Physical environment24,752
Transportation, including depreciation of general infrastructure assets4,970,229
Economic environment22,957
Culture and recreation4,363,210
Capital assets held by the governmental internal service funds are charged
to the various functions based on their usage of the assets
Total depreciation expense - governmental activities 16,128,234$
4,973,765
Business-type activities:
Water and sewer utility12,778,277$
Gas utility 1,825,747
Solid waste utility219,899
Stormwater utility2,646,879
Recycling utility 95,494
Marine operations113,151
Aviation operations215,147
Parking system operations275,453
Harborview Center operations502,791
Clearwater Harbor Marina operations329,863
Total depreciation expense - business-type activities19,002,701$
Construction commitments
At September 30, 2013, material outstanding construction commitments were as follows:
Construction
Commitments
Project Fund Outstanding
Reverse Osmosis Plant Expansion - Reservoir #2Water & Sewer Utility enterprise fund10,096,932$
Main Fire Station Capital Improvement Fund 8,362,835
Sanitary Sewer Extensions Water & Sewer Utility enterprise fund6,041,841
Reverse Osmosis Plant Expansion - Reservoir #1Water & Sewer Utility enterprise fund3,165,750
Traffic Calming Capital Improvement Fund 1,460,850
Coastal Basins Stormwater Utility enterprise fund 1,279,326
Tropic Hills Phase III Stormwater Utility enterprise fund 1,205,217
Pump Station Replacements Water & Sewer Utility enterprise fund 989,560
Druid Rd. Improvements Capital Improvement Fund 698,093
Mandalay Avenue Outfall Stormwater Utility enterprise fund 644,201
Facilities Upgrades & Improvements Water & Sewer Utility enterprise fund 578,527
Total Construction Commitments 34,523,132$
Attachment number 1 \nPage 73 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
62
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, 2013, 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, 2013, the Community Redevelopment Agency fund reported a cash pool deficit of $17,958, the Notes
and Mortgages debt service fund reported a cash pool deficit of $95,764, and the Aviation Operations enterprise fund
reported a cash pool deficit of $938,280.
The amounts of the reclassified cash pool deficits, if any, as well as the current portion of other individual fund interfund
payable and receivable balances are classified as Due from/to Other Funds. The long-term portions of other interfund
balances are classified as Advances to/from Other Funds.
Due fromDue toAdvances toAdvances from
FundOther FundsOther FundsOther FundsOther Funds
Special Revenue Funds:
Special Programs-$ -$ 974,267$ -$
Community Redevelopment Agency- 334,625 - 2,240,933
Debt Service Fund:
Notes and Mortgages - 95,764 - -
Capital Project Fund:
Capital Improvement 1,052,002 670,838 - 5,652,548
Enterprise Fund:
Aviation Operations - 958,551 - 40,543
Internal Service Funds:
Administrative Services - 91,654 - 274,961
Central Insurance 1,099,430 - 7,234,718 -
2,151,432$ 2,151,432$ 8,208,985$ 8,208,985$
Descriptions of interfund loans as of September 30, 2013:
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. The current portion
($91,654) is classified as due to/from other funds, while the long-term portion ($274,961) is classified as an advance.
Attachment number 1 \nPage 74 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
63
An internal five-year loan from the Central Insurance Fund to the Aviation 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 30, 2012, the year that construction was completed. The current portion of this loan
($20,271) is classified as due to/from other funds, while the long-term portion ($40,543) is classified as an advance.
Three internal loans from the Special Programs special revenue fund to the Community Redevelopment Agency special
revenue fund totaling $974,267 related to the purchase, remediation, and development of downtown parcels. A loan in the
amount of $350,000 approved on May 19, 2005, and a subsequent loan of an additional $350,000 approved on June 5, 2008,
are related to the Clearwater Automotive site. An unused portion of $51,173 was repaid in fiscal 2010, leaving a balance of
$648,827 for these two loans. A third loan in the amount of $325,440, approved on September 1, 2011, is related to the Car
Pro site. 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 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. This loan, which
commenced on September 9, 2010, 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. The current portion of this loan
($316,667) is classified as due to/due from other funds, while the long-term portion ($1,266,666) is classified as an advance.
An internal loan in the amount of $3,562,209 from the Central Insurance Fund to the Capital Improvement Fund for the
expansion and renovation of the Capitol Theatre. This loan, which commenced on September 20, 2012, provides for
payment from infrastructure sales tax (“Penny for Pinellas”) revenues when available, which is projected for fiscal 2015.
Because the first principal payment is not due within one year, this loan is classified as an advance.
An internal loan in the amount of $3,432,015 from the Central Insurance Fund to the Capital Improvement Fund for the
construction of a new Fire Station #45. This loan, which commenced on October 4, 2012, provides for interest at the cash
pool rate and payment of principal and interest from infrastructure sales tax (“Penny for Pinellas”) revenues beginning in
fiscal 2013. The current portion of this loan ($670,838) is classified as due to/due from other funds, while the long-term
portion ($2,090,339) is classified as an advance.
2. Interfund transfers
Interfund transfers for the year ended September 30, 2013, consisted of the following:
Attachment number 1 \nPage 75 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
64
Transfers to General Fund from:
Capital Improvements Fund 26,813$
Water & Sewer Utility Enterprise Fund 3,282,730
Gas Utility Enterprise Fund 2,998,132
Solid Waste Utility Enterprise Fund 1,038,520
Stormwater Utility Enterprise Fund 834,060
Nonmajor governmental funds 1,850,516
Nonmajor enterprise funds 932,284
Internal service funds 738,290
Total11,701,345
Transfers to Capital Improvements Fund from:
General Fund 3,994,251
Special Development Fund 15,102,779
Solid Waste Utility Enterprise Fund 999,501
Nonmajor governmental funds 630,000
Total20,726,531
Transfer to Water & Sewer Utility Enterprise Fund from:
Internal service funds 127,632
Transfer to Gas Utility Enterprise Fund from:
General Fund 250,000
Internal service funds61,633
311,633
Transfer to Solid Waste Utility Enterprise Fund from:
Internal service funds83,247
Transfer to Stormwater Utility Enterprise Fund from:
Special Development Fund85,538
Internal service funds38,237
123,775
Transfer to Nonmajor enterprise funds from:
Internal service funds 37,168
Transfers to Nonmajor governmental funds from:
General Fund 1,421,149
Nonmajor governmental funds 1,964,572
Total3,385,721
Transfers to Internal service funds from:
General Fund 86,652
Capital Improvements Fund 1,261,110
Water & Sewer Utility Enterprise Fund 32,254
Gas Utility Enterprise Fund 64,919
Stormwater Utility Enterprise Fund 6,509
Internal service funds 147,517
Total1,598,961
Total interfund transfers 38,096,013$
Attachment number 1 \nPage 76 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
65
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 $1.2 million from the
Central Insurance Fund to all operating funds to fund the fiscal year 2013 Cigna contract; a transfer of $1.3 million from the
Gas Fund to the General Fund representing an increase in the computed annual gas dividend payment; a transfer of $24
thousand from the Capital Improvement Fund to the General Fund due to closure of the Security Access Systems project; a
transfer of $3 thousand from the Capital Improvement Fund to the General Fund due to closure of the P&R Customer
Management & Facilities Scheduling project; a transfer of $20 from the Capital Improvement Fund to the Airpark Fund due to
closure of the Multi Plane Hangars project; a transfer of $42 thousand from the Capital Improvement Fund to the Parking
Fund due to closure of the Mandalay Pier Demolition project; a transfer of $2 from the Capital Improvement Fund to the
General Fund due to closure of the FBO Building Improvements project; a transfer of $796 thousand from the Special
Programs Fund to the General Fund due to closure of the RNC Police Overtime program; a transfer of $120 thousand from
the Special Programs Fund to the General Fund due to closure of the RNC Fire Overtime program; a transfer of $18 from the
Capital Improvement Fund to the General Fund due to closure of the Carpenter/Bright House Field Improvements project; and
a transfer of $1,568 from the Capital Improvement Fund to the Parking Fund due to closure of the Clearwater Beach Life
Guard Renovation project.
E. Leases
The City purchases various equipment for governmental and business-type activities under lease purchase financing
agreements. The equipment is purchased with cash and subsequently provided as collateral via a “lease purchase” financing
arrangement, typically for a five-year term. Obligations under these lease purchase agreements are recorded at the present
value of their future minimum lease payments as of date of inception. Purchase of the assets is recorded as a cash outflow
and the subsequent receipt of the financing proceeds is recorded as “proceeds from issuance of debt” for Statement of Cash
Flows reporting.
Capitalized equipment subject to lease purchase financing as of September 30, 2013:
GovernmentalBusiness-type
Activities Activities
Equipment14,558,794$ 1,159,347$
Less: Accumulated Depreciation(4,106,244) (380,960)
Total10,452,550$ 778,387$
The future minimum lease payments under capital lease purchase agreements are as follows as of September 30, 2013:
GovernmentalBusiness-type
Year Ending Sept. 30 Activities Activities
2014 2,957,279$ 227,439$
2015 2,438,844 169,396
2016 1,815,591 100,930
2017 1,110,276 35,553
2018 361,339 -
2019 - -
8,683,329 533,318
Deduction of the amount of imputed interest necessary to
reduce net minimum lease payments to present value
8,248,519$ 511,846$
(434,810) (21,472)
Attachment number 1 \nPage 77 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
66
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, 2013, totaled $366,820.
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 be used by the Philadelphia Phillies major league baseball team;
serial bonds due in annual installments of $610,000 due March 1, 2014, to $295,000 due
March 1, 2022, with maximum principal of $845,000 due March 1, 2021; interest at
3.75% to 4.7%; 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. $9,500,000
Total revenue bonds for governmental activities 9,500,000
$8,410,000 Water and Sewer Revenue Refunding Bonds, Series 2003; issued to refund
and redeem on December 1, 2003, all of the City’s Water and Sewer Refunding Revenue
Bonds, Series 1993, maturing after December 1, 2003; serial bonds due in annual
installments of $220,000 at December 1, 2013, to $260,000 due December 1, 2018,
interest at 3.40% to 4.00%. 1,420,000
$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
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
currently refund and redeem all of the outstanding principal amount of the City’s Water
and Sewer Refunding Revenue Bonds, Series 1998; serial bonds due in annual
installments of $4,055,000 at December 1, 2013 to $5,150,000 due December 1, 2018;
interest at 5.00%. 27,400,000
$47,025,000 Water and Sewer Revenue Refunding Bonds, Series 2011; issued to refund
and redeem on December 1, 2011 the City’s callable Water and Sewer Revenue Bonds,
Series 2002, maturing after December 1, 2011; serial bonds due in annual installments of
$1,405,000 at December 1, 2013, to $2,000,000 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. 45,655,000
Attachment number 1 \nPage 78 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
67
$7,195,000 Gas System Revenue Refunding Bonds, Series 2005; issued to partially
advance refund the Gas System Revenue Bonds, Series 1997A; serial bonds due in
annual installments of $205,000 due September 1, 2014, to $325,000 due September 1,
2025, interest at 3.60% to 4.375%; and 4.375% term bonds in the amount of $2,400,000
maturing on September 1, 2027. 5,530,000
$3,700,000 Gas System Revenue Refunding Bonds, Series 2007; issued 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, 2014, through September 1, 2017; interest at 4.00%.
1,480,000
$7,365,000 Gas System Revenue Refunding Bonds, Series 2013; issued to current
refund the City’s callable Gas System Revenue Refunding Bonds, Series 2004, maturing
after September 1, 2013; term bonds due in annual installments of $350,000 due
September 1, 2014, to $1,520,000 due September 1, 2026; interest rate at 2.41%. 7,365,000
$14,430,000 Stormwater System Revenue Bonds, Series 2004; issued to pay the costs
of capital improvements to the City’s stormwater management system; serial bonds due
in annual installments of $395,000, due November 1, 2013, to $405,000 due November
1, 2014, interest at 3.50%. 800,000
$6,925,000 Stormwater System Revenue Refunding Bonds, Series 2005; issued to
advance refund and redeem the Stormwater Revenue Bonds, Series 1999 maturing after
November 1, 2008; serial bonds due in annual installments of $250,000 due November
1, 2013, to $470,000 due November 1, 2029, interest at 3.375% to 4.50%. 5,855,000
$19,365,000 Stormwater System Revenue Refunding Bonds, Series 2012, issued to pay
and redeem all of the Stormwater Revenue Bonds, Series 2002, currently outstanding;
serial bonds due in annual installments of $640,000 due November 1, 2013, to
$1,350,000 due November 1, 2032, interest at 2.00% to 5.00%. 18,885,000
$11,025,000 Stormwater System Revenue Refunding Bonds, Series 2013; issued to
advance refund the City’s callable Stormwater System Revenue Bonds, Series 2004,
maturing after November 1, 2014; term bonds due in annual installments of $15,000 due
November 1, 2013, to $780,000 due November 1, 2032; interest at 2.98%. 11,025,000
Total revenue bonds for business-type activities 219,560,000
Total revenue bonds $229,060,000
Attachment number 1 \nPage 79 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
68
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 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 2005, Series 2007 and Series 2013 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 2004; and Stormwater Revenue Refunding Bonds, Series 2005, Series
2012 and Series 2013 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 2004 and Series 2012 Bonds while the Series 2005 Reserve Requirements has been
satisfied with Reserve Fund Surety Bonds.
Attachment number 1 \nPage 80 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
69
Annual debt service requirements to maturity for revenue bonds are as follows:
Year Ending
September 30 PrincipalInterest Principal Interest
2014 610,000$ 462,744$ 7,905,000$ 9,755,255$
2015 635,000 438,606 8,215,000 9,486,495
2016 660,000 412,376 8,600,000 9,133,568
2017 685,000 380,437 8,960,000 8,760,103
2018 725,000 342,543 8,980,000 8,353,234
2019-2023 3,015,000 1,155,837 34,745,000 36,758,622
2024-2028 1,825,000 617,453 40,940,000 29,128,366
2029-2033 1,345,000 110,860 41,435,000 20,281,802
2034-2038 - - 40,405,000 10,611,694
2039-2043 - - 19,375,000 1,030,442
2044-2048 - - - -
Totals 9,500,000$ 3,920,856$ 219,560,000$ 143,299,581$
Business-type ActivitiesGovernmental Activities
3. Pledged revenues
State of Florida and Pinellas County Payments Pledged: 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 $13,420,855. Principal and interest paid for the current year and total revenue received were $1,075,096
and $1,083,705 respectively.
Water and Sewer Utility Net Revenues Pledged: 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.
Attachment number 1 \nPage 81 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
70
$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. The bonds are payable solely from the Water and Sewer Utility net revenues and are
payable through December 2032.
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 $293,988,502. Principal and interest paid for the current
year and total net revenue were $13,797,734 and $27,663,950, respectively.
Stormwater Utility Net Revenues Pledged: 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:
$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 1, 2014. The remaining $10,855,000 principal was
defeased in June 2013.
$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 Stormwater Utility net revenues and are payable through November 2029.
$19.4 million in Stormwater Revenue Refunding bonds issued in February 2012. Proceeds from the bonds provided
sufficient funds to be available on March 5, 2012 to pay and redeem the City’s outstanding Stormwater Revenue Bonds,
Series 2002. The bonds are payable solely from the Stormwater Utility net revenues and are payable through November
2032.
$11.0 million in Stormwater Revenue Refunding bonds issued in June 2013. Proceeds from the bonds provided sufficient
funds to pay and redeem the city’s Stormwater Revenue Bonds, Series 2004, maturing after November 1, 2014. The
bonds are payable solely from the Stormwater Utility net revenues and are payable through November 2032.
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 $50,418,819. Principal and interest paid for the current year
and total net revenue were $2,521,413 and $8,012,897, respectively.
Gas System Utility Net Revenues Pledged: 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:
$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.
Attachment number 1 \nPage 82 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
71
$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.
$7.4 million is Gas System Revenue Refunding bonds issued in June 2013. Proceeds from the bonds provided financing
to refund the outstanding principal of the Gas System Revenue Refunding bonds, Series 2004. The bonds are payable
solely from the Gas System Utility net revenues and are payable through September 2026.
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 $18,452,260. Principal and interest paid for the current year
and total net revenue were $1,327,357 and $10,763,062, respectively.
4. Advance refunding of bonds
On June 28, 2013, the City issued $7,365,000 at par value of Gas System Revenue Refunding Bonds, Series 2013, to
redeem, effective June 28, 2013, $7,270,000 principal of Gas System Revenue Refunding Bonds, Series 2004, maturing after
September 1, 2013. This refunding transaction resulted in an aggregate debt service reduction of $1,120,027 and a net
present value savings of $957,484.
There was no outstanding principal on the refunded bonds as of September 30, 2013.
On June 28, 2013, the City issued $11,025,000 at par value of Stormwater System Revenue Refunding Bonds, Series 2013,
for the purpose of redeeming on November 1, 2014, $10,855,000 principal of Stormwater System Revenue Bonds, Series
2004, maturing after November 1, 2014. The net proceeds in the amount of $10,978,103 (after payment of $46,897) plus
$568,385 from released debt service reserve escrow, were deposited into an irrevocable trust with an escrow agent to provide
for all future debt service payments on the refunded bonds. The refunding transaction resulted in an aggregate debt service
reduction in the amount of $1,951,021 and a net present value savings of $986,952.
The outstanding principal of the refunded bonds at September 30, 2013 was $10,855,000.
Attachment number 1 \nPage 83 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
72
5. Changes in long-term liabilities
Beginning EndingDue Within
Balance Additions Reductions Balance One Year
Governmental activities:
Revenue bonds payable10,090,000$ -$ (590,000)$ 9,500,000$ 610,000$
Add (subtract) deferred amounts:
For issuance premiums (discounts) 210,258 - (24,402) 185,856 -
Net revenue bonds payable 10,300,258 - (614,402) 9,685,856 610,000
Lease purchase contracts (a)9,058,268 2,120,098 (2,929,847) 8,248,519 2,753,138
Compensated absences (b)7,489,178 4,197,314 (4,404,412) 7,282,080 4,273,637
Other postemployment benefits (c)5,753,692 2,047,240 (901,727) 6,899,205 -
Claims payable (d)9,423,000 3,915,518 (2,935,233) 10,403,285 3,621,885
Governmental activity
Long-term liabilities 42,024,396$ 12,280,170$ (11,785,621)$ 42,518,945$ 11,258,660$
Business-type activities:
Revenue bonds payable 226,685,000$ 18,390,000$ (25,515,000)$ 219,560,000$ 7,905,000$
Less deferred amounts:
For issuance premiums (discounts) 3,771,910 - (533,000) 3,238,910 -
On refunding (4,915,298) (1,254,235) 1,056,404 (5,113,129) -
Net revenue bonds payable 225,541,612 17,135,765 (24,991,596) 217,685,781 7,905,000
Lease purchase contracts 765,445 - (253,600) 511,845 215,296
Compensated absences (b)1,773,800 1,195,287 (1,118,991) 1,850,096 1,085,766
Other postemployment benefits 2,324,954 887,986 (391,122) 2,821,818 -
Unearned revenue 187,113 - - 187,113 -
Business-type activity
Long-term liabilities 230,592,924$ 19,219,038$ (26,755,309)$ 223,056,653$ 9,206,062$
(a) Governmental activities lease purchase contract additions of $2,120,098 includes $2,120,098 attributable to internal
service funds and $0 attributable to governmental funds. The lease purchase contracts reduction of $2,929,847
includes $2,470,964 for internal service funds and $458,883 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) Since the plan’s inception in fiscal 2008, other postemployment benefits costs are allocated to and paid by funds based
on their percentage of full time equivalent employees, which is primarily the General Fund for governmental activities.
(d) The Central Insurance Fund, an internal service fund, accrues for estimated claims and pays claims for all
departments.
G. Restricted assets
Restricted assets are classified as current or noncurrent on the Statement of Net Position on the basis of the underlying
liabilities payable from the restricted assets.
Attachment number 1 \nPage 84 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
73
1. Water and Sewer Utility Fund
Assets in the Water and Sewer Utility Fund restricted for construction include:
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, 2013, are:
Cash and Investments $5,873,565
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, 2013:
Water and Sewer Revenue Bonds Debt Service:
Cash and Investments 21,256,280
Water and Sewer Revenue Bonds Renewals and Replacements:
Cash and Investments 16,218,576
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) 178,494
Assets of the Water and Sewer Utility Fund representing Customers' Deposits and therefore restricted,
consisting entirely of Cash and Investments at September 30, 2013 2,956,242
Total restricted assets – Water and Sewer Utility Fund $46,483,157
2. Gas Utility Fund
Assets in the Gas Utility Fund restricted under the provisions of the ordinance authorizing the issuance of revenue bonds
consisted of the following at September 30, 2013:
Gas System Revenue Bonds
Debt Service:
Cash and Investments $ 116,223
Renewals and Replacements:
Cash and Investments 300,000
Assets of the Gas Utility Fund representing Customers' Deposits at September 30, 2013:
Cash and Investments 2,789,544
Total restricted assets – Gas Utility Fund $ 3,205,767
3. Solid Waste Utility Fund
Restricted assets in the Solid Waste Utility Fund represent customer deposits in the amount of $1,102,552 at September 30,
2013, and consisted entirely of Cash and Investments.
Attachment number 1 \nPage 85 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
74
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, 2013:
Stormwater Revenue Bonds – Series 2004
Debt Service: Cash and Investments $ 789,838
Stormwater Revenue Refunding Bonds – Series 2005
Debt Service: Cash and Investments 329,609
Stormwater Revenue Refunding Bonds – Series 2012
Debt Service: Cash and Investments 2,236,323
Stormwater Revenue Refunding Bonds – Series 2013
Debt Service: Cash and Investments 95,440
Total restricted assets – Stormwater Utility Fund $ 3,451,210
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, 2013:
Equity in Pooled Cash and Investments $ 9,300,000
Total restricted assets – Parking System Fund $ 9,300,000
Attachment number 1 \nPage 86 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
75
H. Fund Balances Classification
Speci al Cap i tal Non-M aj or
General Devel opment Improvement Governmental
Fund Fund Fund Fund s
Non Spendable:
Inventori es $36,531 $- $- $-
Prepaid i tems - - - 95,764
Restricted for:
General government - - 167,700 133,562
Pu blic saf ety - - 1,021,876 1,990,908
Ph ysi cal envi ronment - 16,587 364,775 1,124,049
Transportat i on - 1,000,371 11,526,665 -
Econom i c envi ronment - - - 30,288,977
Human servi ces - - - 410,219
Cu l ture and recreat i on - 280,376 9,969,135 117,232
De b t servi ce reserve - - - 571,339
In f rastructure capi tal proj ects - 1,509,784 - -
Committed to:
General government - - 4,256,589 411,897
Pu blic saf ety - - 6,531,013 2,403,528
Ph ysi cal envi ronment - - 774,194 -
Transportat i on - 207,431 8,231,334 -
Econom i c envi ronment - - - 56,107
Human servi ces - - - 549
Cu l ture and recreat i on - - 4,246,899 202,499
Assigned to:
General government 186,273 - - 170,721
Pu blic saf ety 125,575 - - 1,375,398
Ph ysi cal envi ronment - - - 351,812
Transportat i on 13,447 - - -
Econom i c envi ronment 24,578 - - 624,510
Human servi ces - - - 128,565
Cu l ture and recreat i on 238,346 22,449 48,164 100,072
In f rastructure capi tal proj ects - 2,979,659 - -
Unassigned 21,663,821 - (1 ,215,646) (2 ,701,364)
To t al Fund Bal ances $22,288,571 $6,016,657 $45,922,698 $37,856,344
Note IV - Other Information
A. Risk management
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 $600,000. The property damage excess
coverage is $50,000,000 per occurrence after either a $100,000 self-insured retention for perils other than a named storm
or 5% self-insured retention for named storm with a $500,000 minimum. Settled claims have not exceeded excess
coverage in any of the past three years.
On October 17, 2012, City Council authorized a partial self-insured funding arrangement with Cigna for health insurance
effective for the plan year beginning January 1, 2013. Per this arrangement, the City is self-insured for medical and
Attachment number 1 \nPage 87 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
76
pharmacy claims up to $250,000 per person per year. The City has purchased stop loss insurance from Cigna which
covers 50% of individual claims for any amount of the claim between the amounts of $250,000 and $350,000 and covers
100% of individual claims for any amount of the claim exceeding the amount of $350,000 per person per year. In
accordance with the fully insured arrangement between the City and Cigna prior to January 1, 2013, the City has no liability
for health insurance claims incurred prior to this date. The City estimates a liability for health insurance claims incurred but
not yet paid as of September 30, 2013 in the amount of $1,209,285.
The transactions relating to the self-insurance program are accounted for in the Central Insurance Fund, an internal service
fund. The billings by the Central Insurance Fund to the various operating funds (the interfund premiums) are based on
actuarial estimates of the amounts needed to pay prior and current year claims. The claims liability reported at September
30, 2013, is based on the requirements of GASB Statement No. 10, which requires that a liability for claims be reported if
information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at
the date of the financial statements and the amount of the loss can be reasonably estimated.
Changes in the claims liability amounts in fiscal years 2012 and 2013 were:
Self
Insurance
Balance at September 30, 20118,688,000$
Current year claims and changes in estimates3,377,406
Claim payments(2,642,406)
Balance at September 30, 20129,423,000
Current year claims and changes in estimates3,915,518
Claim payments(2,935,233)
Balance at September 30, 201310,403,285$
B. Statements of cash flows
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.
Attachment number 1 \nPage 88 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
77
D. Employee retirement systems and pension plans
1. Defined benefit pension plans
The City contributes to two separate single-employer, self-administered defined benefit pension plans covering approximately
three-fourths of all City employees. The Employees' Pension Plan covers all permanent, full-time City employees who
successfully pass the required physical examination, except for firefighters employed prior to July 1, 1963, and certain
unclassified (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 administrative costs of the plans are financed from the respective plan assets.
Benefits and refunds are recognized when due and payable in accordance with the terms of both plans.
The Employees' Pension Plan is authorized by and operates under the provisions of Sections 2.391 through 2.428 of the
Municipal Code of the City of Clearwater. Sections 2.391 through 2.401 apply to those participants who attained a vested
benefit and terminated employment prior to January 1, 2013. Sections 2.410 through 2.428 apply to those participants who
are actively employed by the City of Clearwater as of or after January 1, 2013. Plan provisions have been duly approved as
required by the voters in referendums. There were changes to both the plan provisions and the actuarial assumptions
during the current year.
On November 6, 2012, Clearwater voters passed a referendum approving several changes to the Employees’ Pension Plan.
These changes, effective January 1, 2013 for those employees not yet eligible to retire, include extending the normal
retirement date, decreasing the multiplier, changing beneficiary options for nonhazardous duty new hires, addressing
reemployment, increasing employee contributions and changing overtime inclusion calculation for certain hazardous duty
employees, delaying cost-of-living pension increase and changing beneficiary options for employees not eligible to retire,
and making changes to disability retirement provisions. Some pension benefit levels were reduced for new hires and for
current employees not eligible to retire as of the effective date.
On December 17, 2012, the Pension Trustees of the Employees’ Pension Plan accepted the consulting actuary’s
recommendations for changes to the assumptions and methods used in the plan’s annual actuarial valuation. These
changes, as described in the actuary’s Experience Investigation for the Five Years Ended December 31, 2011, include
changes to the salary increase assumption, assumed rates of future employee terminations, assumed rates of future
retirements, assumed rates of future disability, assumed mortality rates, and a change in the investment return assumption.
These changes were incorporated into the Actuarial Valuation Report as of January 1, 2013.
The normal retirement benefit is a monthly benefit equal to 2.75% of average monthly compensation (2.00% for participants in
non-hazardous duty hired on or after January 1, 2013) for the highest five of the final ten years of service multiplied by the
number of years of service to date of retirement. Eligibility for normal retirement occurs upon completion of 10 years of service
and the attainment of age 65, or completion of 20 years of service and the attainment of age 55, or completion of 30 years of
service regardless of age, for employees hired before January 1, 2013 who are engaged in non-hazardous duty. For
employees hired on or after January 1, 2013 who are engaged in non-hazardous duty, eligibility for normal retirement occurs
upon completion of 25 years of service and attainment of age 60 or completion of 10 years of service and attainment of age
65. For those engaged in hazardous duty, eligibility occurs upon completion of 20 years of service or upon completion of 10
years of service and attainment of age 55. For all hazardous duty participants and non-hazardous duty participants eligible to
retire as of January 1, 2013, the normal monthly benefit is payable for the life of the participant and will continue, after the
participant's death, to be paid at the same amount for 5 years to the surviving spouse; after 5 years, the survivor annuity is
reduced to 50% of the original amount and ceases upon death or remarriage of the spouse. For non-hazardous duty
participants not eligible to retire as of January 1, 2013, the normal benefit is a monthly annuity paid for the life of the
participant. There are several other benefit payment options that are computed to be the actuarial equivalent of the normal
benefit. The plan provides for an annual cost of living increase of up to 1.5% for benefits accrued prior to January 1, 2013.
For non-hazardous duty members, there is a five-year delay until the cost of living increase is applied to benefits accrued after
January 1, 2013, and for hazardous duty members, there is no cost of living increase for benefits accrued after January 1,
2013. The plan also provides for disability and death benefits, vesting after completion of 10 years of service and the refund of
Attachment number 1 \nPage 89 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
78
employee contributions in case of a non-vested termination. Covered employees in non-hazardous duty and employees in
hazardous duty who are eligible to retire as of January 1, 2013 contribute 8% of their compensation. Covered employees in
hazardous duty who are not eligible to retire as of January 1, 2013 contribute 10% 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.
Since the last actuarial valuation as of January 1, 2012, there have been no changes to the actuarial assumptions. The
normal retirement benefit is a monthly benefit in the amount of 50% of the prevailing wage at the date of retirement of the
lowest rank held by the participant during the three years immediately preceding retirement plus 2% of such prevailing
wage for each year of service in excess of 20 years up to a maximum of 60%. Participants retiring at the age of 65 years
are entitled to a benefit of 60% of the prevailing wage of the lowest rank held by the participant during the three years
immediately preceding retirement. The ending rate of pay specified above may not exceed the highest rate of pay for the
rank of Captain. Eligibility for normal retirement occurs upon completion of 20 years of service or attainment of age 65. The
monthly benefits are payable for the life of the participant and continue, after the participant's death, to be paid to certain
eligible surviving beneficiaries at an amount that is one-half of the amount received by the participant. Benefits are also
provided for children of the deceased participant who are less than 18 years of age subject to certain limitations as to
amount. The plan also provides for disability and death benefits and for vesting upon completion of at least 12 years of
service. The plan provides for post retirement cost of living increases equal to the increase in the prevailing wage for the
rank at which the participant retired with a limitation for those retiring on or after January 1, 1972, of 100% of the initial
pension benefit for total cost of living increases. Participating employees are required to contribute 6% of their salaries up
to the equivalent of the salary of a fireman holding the rank of Captain. Effective with the fiscal year ended September 30,
2007, the Firefighters’ Relief and Pension Plan, with no remaining active members (only retirees), is fully funded per the
requirements of the governing Ordinance. The City may elect to contribute should future valuations show an actuarial need for
such.
As of the most recent actuarial valuation date, January 1, 2013 for the Employees’ Pension Plan and January 1, 2012 for
the Firefighters’ Relief and Pension Plan, the membership of the plans was as follows:
Employees'Firefighter's Relief
Pension Planand Pension Plan
Retirees and beneficiaries currently receiving benefits1,06332
Terminated employees entitled to benefits but not yet receiving them64-
Active employees1,474-
Total number of participants2,60132
For the fiscal year ended September 30, 2013, the covered payroll for the Employees' Pension Fund was $74,507,892. The
City's total payroll for the same period was $83,002,786. Annual pension cost and contributions information for the last three
fiscal years for both the Employees’ Pension Plan and the Firefighters’ Relief and Pension Plan follows:
Employees’ Pension Plan
EndedPension Employer Percent Pension
Sept 30 Cost (a)Contributions (b)Contributed Asset
2011 18,730,913$ 17,428,806$ 93%7,112,283$
2012 18,353,146$ 17,809,019$ 97%6,568,156$
2013 20,421,108$ 20,196,816$ 99%6,343,864$
Attachment number 1 \nPage 90 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
79
(a) The actuarially determined contribution requirements for the City’s fiscal year ended September 30, 2013, are based on
actuarial valuations as of January 1, 2012. 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
EndedPensionEmployerPercent
Sept 30CostContributionsContributed
2011-$ -$ -
2012-$ -$ -
2013-$ -$ -
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, 2013, totaled $6,343,864. It was comprised of the
following components:
Annual required contributions (ARC) 20,098,781$
Interest on the net pension asset (492,612)
Adjustment to annual contribution 814,939
Annual pension cost 20,421,108
Fiscal 2013 employer contributions 20,196,816
Decrease in net pension asset (224,292)
Net pension asset beginning of year 6,568,156
Net pension asset end of year 6,343,864$
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 $4,403,702 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 $1,940,162
attributable to proprietary funds is reflected in the proprietary fund financial statements on the accrual basis of accounting.
Each pension fund is accounted for as a pension trust fund; therefore each is accounted for in substantially the same manner
as proprietary funds with an economic resources 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 Statement 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.
Attachment number 1 \nPage 91 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
80
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, 2013, 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, 2013 for the Employees’
Pension Plan are as follows:
Employees' Pension Plan
(1) Assumed rate of return on investments of 7.0% per year, compounded annually (net rate after investment
expenses).
(2) Projected salary increases ranging from 3.5% to 7.9% per year, depending on years of service, including merit
or seniority increases ranging from 1.0% to 5.4%, plus the wage inflation rate of 2.5%.
(3) Mortality based on the RP 2000 Combined Healthy Participant Mortality Table, with a provision for future mortality
improvements per Scale BB after 2000.
(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 a manner consistent with actual observed
experience during the five-year period ending December 31, 2011; rates for females are assumed to be 150%
that for males for hazardous duty disability, and rates are assumed to be the same for males and females for
non-hazardous disability.
Significant actuarial assumptions utilized in the most recent actuarial valuation date, January 1, 2012 for the Firefighters’
Relief and Pension Plan, are as follows:
Firefighters’ Relief and Pension Plan
(1) Assumed rate of return on investments of 3.5%.
(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).
Attachment number 1 \nPage 92 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
81
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 Frozen Entry Age Normal method. The initial unfunded
actuarial accrued liability determined at July 1, 1963, was amortized over a 40-year period; changes made in 1979 and
subsequent years, which have had the effect of either increasing or decreasing the actuarial liability, are being amortized
over a 30-year period from their effective dates in accordance with State law. The amortization method is level dollar
closed.
Annual required contributions (ARC) for the Firefighters’ Relief and Pension Fund are based on a variation of the
aggregate actuarial cost method, under which the unfunded portion of the present value of the projected benefits is
allocated over the present value of a 6.0% per year increasing annuity for the remaining years in the 35-year funding
period which began January 1, 1972, pursuant to an agreement between the City and the Plan participants. For this
purpose, the unfunded actuarial liability is determined after consideration of the available assets at the valuation date. The
increasing fixed schedule produced by this method was established in 1988 and will be modified in the future only to the
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, 2013, the most recent actuarial valuation date, the Employees’ Pension Plan was 92.2 percent funded.
The actuarial accrued liability for benefits was $746.7 million, and the actuarial value of assets was $688.7 million, resulting
in an unfunded actuarial accrued liability (UAAL) of $58.0 million. The covered payroll (annual payroll of active employees
covered by the plan) was $74.4 million, and the ratio of the UAAL to the covered payroll was 77.9 percent.
As of January 1, 2012, the most recent actuarial valuation date, the Firefighters’ Relief and Pension Plan was 112.0
percent funded. The actuarial accrued liability for benefits was $5.7 million, and the actuarial value of assets was $6.3
million, resulting in $682 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 GASB 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 $863,504 for the year ended September 30, 2013, 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 4.8% of current
year covered payroll. The fair value of cash and investments at September 30, 2013, totaled $16,992,264.
Attachment number 1 \nPage 93 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
82
The Police Supplemental Pension Fund is authorized by and operates under the provisions of Sections 2.471 through 2.480
of the Municipal Code of the City of Clearwater and Chapter 185 of Florida Statutes. Under the plan provisions, the total
monies received during each fiscal year, after payment or provision for all costs and expenses of management and operation
of the plan, are allocated to participants on the basis of the total number of shares to which each participant is entitled. Each
participant is entitled to one share in the fund for each day of service as a police officer of the City.
All police officers, as defined in Section 26.70(g) of the Code of Ordinances of the City of Clearwater, who are elected,
appointed, or employed full-time by the City are eligible to participate in the plan. There are no employee contributions to
the supplemental plan. Benefits are fully vested for a lump sum distribution after twenty years from the date of hire, with
provision for partial vesting after ten or more years under the plan. Accumulated benefits are payable in full in case of
death while employed by the City or in case of total and permanent job-related disability. Non-vested participants' account
values upon termination of employment during any fiscal year are added to the monies received during that fiscal year for
allocation to the remaining participants in the plan on the basis of total days worked.
Plan assets, primarily investments, are valued at fair value for balance sheet purposes, in accordance with GASB Statement
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, 2013, the payroll of the covered officers’ was $18,081,676; the City's total payroll for
the same period was $83,002,786.
Since the entitlement to benefits is based entirely upon the allocation of monies received by the plan to the participants' share
accounts, there is no actuarial liability on the part of either the State or the City.
3. Firefighters Supplemental Pension Fund
A supplemental defined contribution pension plan exists for all eligible firefighters, which is funded by earmarked revenues
received from the State and is administered by the Board of the Clearwater Firefighters Supplemental Pension Plan. The
revenues received from the State are allocated among eligible firefighters on the basis of days worked during the previous
year. These revenues received from the State of Florida “on-behalf” of the City’s employees, which comprise the plan
contributions, amounted to $1,179,211 in the year ended September 30, 2013, and are obtained from a one and eighty-five
one hundredths percent (1.85%) excise tax on the gross receipts from premiums collected on property insurance policies
covering property within the City's corporate limits. These monies were recognized as General Fund revenues and General
Fund fire department expenditures in the current year. The contributions represent 9.0% of current year covered payroll. The
fair value of cash and investments at September 30, 2013, totaled $14,992,279.
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
2.455 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
Statement 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, 2013, the covered payroll was $13,050,004; the City's total payroll for the same
period was $83,002,786.
Attachment number 1 \nPage 94 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
83
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:Defined Benefit Defined Contribution
Pension Trust Funds Pension Trust Funds
PoliceFirefighters
Employees'Firefighters'SupplementalSupplemental
ASSETS
Cash and investments $4,648,569 $3,174,680 $12,056 $-
Managed investment accounts, at fair value:
Cash and cash equivalents 36,712,726 - 895,838 392,778
Government bonds 37,177,551 - 3,229,422 1,299,440
Agency bonds 4,923,370 2,012,913 1,200 -
Domestic corporate bonds 79,167,940 - 1,114,539 3,263,967
International equity securities 71,473,357 - 259,026 -
Domestic stocks 387,092,783 - 8,819,718 2,781,508
Mortgage backed bonds 68,401,587 - 38,322 1,113,644
Asset backed securities 1,193,464 - - -
Domestic equity mutual funds 40,456,283 - - 4,194,316
International equity mutual fund 38,872,600 - 2,634,199 1,946,626
Real estate 35,524,856 - - -
Total managed investment accounts 800,996,517 2,012,913 16,992,264 14,992,279
Securities lending collateral 185,433,767 - - -
Receivables:
Interest and dividends 2,193,037 34,651 39,633 62,968
Unsettled investment sales 2,740,401 - - -
Securities lending earnings 33,298 - - -
Due from others 5,000 - - -
Total receivables 4,971,736 34,651 39,633 62,968
Total assets 996,050,589 5,222,244 17,043,953 15,055,247
LIABILITIES
Accounts payable 888,334 - - 5,000
Unsettled investment purchases 15,947,502 - - -
Obligations under securities lending 185,433,767 - - -
Total liabilities 202,269,603 - - 5,000
NET ASSETS
Net assets held in trust for pension benefits $793,780,986 $5,222,244 $17,043,953 $15,050,247
Attachment number 1 \nPage 95 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
84
Statement of Changes in Fiduciary Net Assets:Defined Benefit Defined Contribution
Pension Trust Funds Pension Trust Funds
Police Firefighters
Employees'Firefighters'SupplementalSupplemental
ADDITIONS
Contributions:
Contributions from employer $19,741,023 $- $- $-
Contributions from employer - state tax 12,000 - 863,504 1,179,211
Contributions from employees 6,137,620 - - -
Total contributions 25,890,643 - 863,504 1,179,211
Investment income (loss):
Net appreciation (depreciation) in
fair value of investments 81,349,647 (256,081) 1,568,019 1,388,746
Interest 7,520,564 106,244 162,584 300,478
Dividends 8,058,611 - 228,630 73,704
96,928,822 (149,837) 1,959,233 1,762,928
Less investment expenses:
Investment management / custodian fees 4,559,169 - 87,130 71,318
Net income (loss) from investing activities 92,369,653 (149,837) 1,872,103 1,691,610
Securities lending income:
Gross earnings 526,319 - - -
Rebate received 119,271 - - -
Bank fees (225,778) - - -
Net income from securities lending 419,812 - - -
Total additions (losses)118,680,108 (149,837) 2,735,607 2,870,821
DEDUCTIONS
Benefits and withdrawal payments:
Benefits 34,987,779 607,425 1,480,013 400,791
Withdrawal payments 817,290 - - -
Total benefits and withdrawal payments 35,805,069 607,425 1,480,013 400,791
Income (loss) before administrative expenses 82,875,039 (757,262) 1,255,594 2,470,030
Administrative expenses 189,071 - 12,803 28,467
Net increase (decrease)82,685,968 (757,262) 1,242,791 2,441,563
Net assets held in trust for pension benefits:
Beginning of year 711,095,018 5,979,506 15,801,162 12,608,684
End of year $793,780,986 $5,222,244 $17,043,953 $15,050,247
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 and 8% of compensation on behalf of all other management contract
employees and Assistant City Attorneys. The City makes bi-weekly contributions to the Trust throughout the plan year to
meet its funding obligations under the plan. Plan provisions and contribution requirements are established and may be
amended by the City Council.
Attachment number 1 \nPage 96 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
85
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, 2013 was $83,002,786. The Plan members’ payroll for the
same period totaled $4,170,056. The City’s contribution, per the above contribution rates, totaled $350,192. The assets,
reported at fair value based on quoted market prices, totaled $6,487,462 at September 30, 2013.
6. Deferred compensation plan
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457.
The plan, available to all City employees, permits them to defer a portion of their salary until future years. Participation in the
plan is optional. The deferred compensation is not available to employees until termination, retirement, death, or
unforeseeable emergency.
Effective January 1, 1997, Federal legislation converted the Section 457 deferred compensation assets from City assets to
employee assets. As a result of these changes, plan assets are no longer subject to the claims of the City’s general creditors.
Consequently, these assets are no longer reported in the accompanying financial statements, in compliance with GASB
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. Because the City provides a medical
plan to active employees of the City and their eligible dependents, the City is also required by Section 112.0801 of the
Florida Statutes 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.
Funding Policy – 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, 2013, the estimated retiree contributions for
health insurance premiums totaled $1,430,290. While the City does not directly contribute towards the costs of retiree
premiums via an explicit subsidy, the ability of retirees to obtain health insurance coverage at a group rate which includes
active employees, constitutes a significant economic benefit to retirees, or an “implicit” subsidy. This implicit subsidy is
considered an “other post-employment benefit” (OPEB) obligation of the City. The City is currently funding this OPEB
obligation on a pay-as-you-go basis. For the year ended September 30, 2013, the City estimated it subsidized $1,273,642
of health care costs for retirees and their covered dependents, and $19,207 of life insurance benefits for retirees.
Annual OPEB Cost and Net OPEB Obligation – The City’s annual OPEB cost (expense) is calculated based on the annual
required contribution of the employer (ARC), an amount actuarially determined in accordance with parameters of GASB
Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost
each year and to amortize unfunded liabilities of the plan over a period not to exceed thirty years.
The following table shows the components of the City’s annual OPEB cost for the year, the amount actually contributed to
the plan, and changes in the City’s net OPEB obligation to the Plan, including both the implicit rate subsidy for health
insurance and the term life insurance benefit:
Attachment number 1 \nPage 97 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
86
Annual required contribution 2,922,797$
Interest on net OPEB obligation 323,146
Adjustment to annual required contribution (310,717)
Annual OPEB cost (expense)2,935,226
Contributions made (1,292,849)
Increase in net OPEB obligation 1,642,377
Net OPEB obligation - beginning of year 8,078,646
Net OPEB obligation - end of year9,721,023$
The actuarially determined contribution requirements for the City’s fiscal year ended September 30, 2013, are based on an
actuarial valuation as of January 1, 2012, supplemented by an actuarial roll-forward to adjust the results to be applicable to
the fiscal year ending September 30, 2013.
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 required contribution, the employer contributions made to the plan, and the percentage of the annual
required contribution that was contributed for the fiscal year ending September 30, 2013, are presented below.
Percentage of
Fiscal YearAnnualAnnual OPEBNet OPEB
EndedOPEB CostCosts ContributedObligaton
9/30/2011$2,615,03048.49%$6,602,550
9/30/2012$2,644,43844.18%$8,078,646
9/30/2013$2,935,22644.05%$9,721,023
As of September 30, 2013, the accrued liability for benefits was $32,430,328, all of which was unfunded. The covered
payroll (annual payroll of active employees covered by the plan) was $71.0 million and the ratio of the unfunded actuarial
liability (UAL) to covered payroll was 45.7%.
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, 2013 report, the entry age normal actuarial cost method was used, with an increasing normal cost
pattern consistent with the salary increase assumptions. The Unfunded Actuarial Accrued Liability (UAAL) reflects a 25-
year, closed level percent of expected payroll amortization method. The actuarial assumptions included a 4.0% investment
rate of return and projected salary increases of 6% which reflects the general wage inflation assumption of 4% including
general price inflation of 3%. In addition, the September 30, 2013 report reflects an assumption change in that the January
1, 2012 base valuation was revised to reflect faster than assumed growth in benefit costs.
The actuarial valuation of the Plan as of January 1, 2012, reflected changes in actuarial assumptions and methods from
the previous valuation as of January 1, 2010 as follows: The Investment Discount Rate decreased from 4.3% to 4.0%. The
Health Care Cost Trend Rate increased from 8.0% to 8.5% in 2012, with planned decreases of ½% each subsequent year
Attachment number 1 \nPage 98 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
87
so that it is projected to reach the ultimate goal of 5% in 2019 rather than 2018. The estimate of employees hired after
April 1, 1986 to not have Medicare taxes withheld and therefore not be eligible for future Medicare benefits decreased from
100% to 50%. The estimate of employees retired prior to January 1, 2001 who would become eligible for Medicare
benefits increased from 25% to 40%. The estimate of employees retired on or after January 1, 2001 who would become
eligible for Medicare benefits increased from 75% to 90%.
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 fair value of the securities
plus any accrued interest. Non-U.S. securities are loaned versus collateral at 105% of the fair 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, 2013 was 28 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 fair value of such loaned security and the fair value of the related collateral. At September 30, 2013, 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 28 days as of September 30, 2013. 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 2013.
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 Fair Value Cash Collateral Fair Value Non-Cash Collateral
U.S. Equity 144,792,855$ 148,567,350$ -$ -$
U.S. Corporate Fixed 5,010,324 5,142,060 - -
U.S. Government Fixed 26,882,105 27,487,215 - -
U.S. Agencies 2,071,241 2,123,315 - -
Global Equities 1,995,143 2,113,827 - -
Total 180,751,668$ 185,433,767$ -$ -$
Securities Collateralized by Cash Securities Collateralized by Non-Cash
On the statement of fiduciary net position, a securities lending asset of $185,433,767 was reported that represents the fair
value of the investments made with cash collateral at September 30, 2013. In addition, a securities lending obligation of
Attachment number 1 \nPage 99 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
88
$185,433,767 was reported that represents the collateral that the City is required to maintain to cover the fair value of the
loaned securities.
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, 2012, total GASB 49 accruals equaled $396,447, consisting of $7,509 for
assessment and remediation at one site for the Community Redevelopment Agency and $388,938 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).
During fiscal year 2013 net additions to estimates and contractual commitments totaled $998,145 with payments totaling
$681,986. At September 30, 2013, accruals totaled $712,606 consisting of $43,650 for asbestos removal at one downtown
site, $87,705 for soil assessment and removal of hydraulic lifts at various parcels which comprise the Prospect Lake Park
Site, $5,092 in the Airpark Fund (a non-major proprietary fund) for contamination cleanup from a fuel spill, $345,129 for
three Parks and Recreation sites which were former landfill areas, and $231,030 for assessment and remediation at the
Gas Plant site.
In addition to the above sites for which accruals exist, the City has 16 other sites that have known contamination from
petroleum products, metals, arsenic, chlorine or coal tar. 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.
On August 12, 2013 City Council approved a Declaration of Restrictive Covenant over the Solid Waste Fueling Site in
order to ensure that contaminated soils at this location will be confined by impermeable materials in perpetuity. The City is
awaiting a Site Rehabilitation Completion Order from the FDEP for this site.
On November 19, 2013, the FDEP approved the certification of closure construction completion of the former fill area at
Philip Jones Field, one of the Parks and Recreation sites listed above.
Attachment number 1 \nPage 100 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
89
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 required CGS to re-sample all monitoring wells on the site within 60 days of the February
3, 2010 letter.
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 recommended an alternate method of site
Attachment number 1 \nPage 101 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
90
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, 2013, the City spent $1,228,515 on the MGP assessment activities, which includes both
environmental consultant and outside attorney fees.
Contractual Commitment – Water and Sewer Utility
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, 2012, the rate, which is set by the Pinellas County Board of
County Commissioners (BOCC), was $3.5648 per 1,000 gallons. The rate effective October 1, 2013 is $3.5648 per 1,000
gallons. The cost of water purchased from the County during fiscal years 2012 and 2013 was $6,183,614 and $7,270,932
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’s completion on July 1, 2011. The City has
segregated and restricted $9.3 million of Parking System enterprise funds per the terms of this put agreement, which
expires on June 30, 2016.
Grant Revenues
During the current fiscal year and prior fiscal years, the City received revenues and contributions related to grants from the
State of Florida, the federal government, and other grantors. These grants are for specific purposes and are subject to
review and audit by the grantor agencies. Such audits could result in requests for reimbursement for expenditures
disallowed under the terms of the grants. Based upon prior experience, City management believes such disallowances, if
any, will not be significant.
Encumbrances
Encumbrance accounting is used in governmental funds to ensure effective budgetary control and accountability and to
facilitate effective cash planning and control. At September 30, 2013, the amount of encumbrances expected to be
honored upon performance by the vendor in the coming year were:
General fund 588,219$
Capital Improvement fund 15,743,037
Nonmajor governmental funds 401,372
16,732,628$
Attachment number 1 \nPage 102 of 190
Item # 2
City of Clearwater, Florida
Notes to the Basic Financial Statements
For the Year Ended September 30, 2013
91
H. 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.
I. Conduit debt
The City has one issue of conduit debt outstanding as follows:
OriginalAmountAmount
IssueOutstandingOutstanding
Description / Purpose Amountat 9/30/12at 9/30/13
Drew Gardens Refunding Bonds / residential rental facility3,425,000$ 2,280,000$ 2,175,000$
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.
J. Subsequent Event
In a special election held on November 5, 2013, Clearwater voters approved a referendum to amend the Clearwater City
Charter which will allow the City to negotiate and enter into a lease with the Clearwater Marine Aquarium, Inc. (CMA) for the
construction, operation and maintenance of an aquarium for an initial term of 60 years on City owned property which includes
the current Clearwater City Hall. If the CMA abandons the project or fails to meet material obligations under the lease, or if
the City Council does not approve a lease on or before June 15, 2015, the exemptions created by the charter amendment will
expire and have no further force or effect.
Attachment number 1 \nPage 103 of 190
Item # 2
Page 1 of 3
Schedules of Funding Progress:
ActuarialActuarialActuarial Unfunded AAL
ValuationValue ofAccrued LiabilityUnfundedFundedCoveredas a Percentage
DateAssets(AAL) - Entry AgeAALRatioPayroll *of Covered Payroll
(a)(b)(b-a)(a/b)(c)((b-a) /c)
1/1/2008610,979,087$ 632,559,753$ 21,580,666$ 96.6%80,371,617$ 26.9%
1/1/2009536,834,473$ 557,515,503$ 20,681,030$ 96.3%82,104,837$ 25.2%
1/1/2010618,444,906$ 638,109,349$ 19,664,443$ 96.9%80,443,199$ 24.4%
1/1/2011646,956,800$ 665,701,475$ 18,744,675$ 97.2%76,505,599$ 24.5%
1/1/2012664,087,199$ 681,871,531$ 17,784,332$ 97.4%74,765,020$ 23.8%
1/1/2013688,731,221$ 746,701,092$ 57,969,871$ 92.2%74,422,344$ 77.9%
ActuarialActuarialActuarial Unfunded AAL
ValuationValue ofAccrued LiabilityUnfundedFundedCoveredas a Percentage
DateAssets(AAL) - Entry AgeAALRatioPayroll *of Covered Payroll
(a)(b)(b-a)(a/b)(c)((b-a) /c)
1/1/20056,744,043$ 8,938,022$ 2,193,979$ 75.5%-$ n/a
1/1/20067,445,172$ 8,773,238$ 1,328,066$ 84.9%-$ n/a
1/1/20078,375,505$ 8,320,672$ (54,833)$ 100.7%-$ n/a
1/1/20088,063,338$ 7,815,729$ (247,609)$ 103.2%-$ n/a
1/1/2010**7,069,681$ 6,752,633$ (317,048)$ 104.7%-$ n/a
1/1/2012**6,341,468$ 5,659,565$ (681,903)$ 112.0%-$ n/a
* Covered payroll is for the calendar year period used for the actuarial valuation.
**Effective1/1/2008thefullyfundedFirefighters'ReliefandPensionPlanhasoptedforbiennialactuarial
valuations. Consequently there was no valuation performed on 1/1/2009, 1/1/2011 and 1/1/2013.
City of Clearwater, Florida
Defined Benefit Pension Plans
Required Supplementary Information - Unaudited
Employees Pension Plan
Firefighters' Relief and Pension Plan
92
Attachment number 1 \nPage 104 of 190
Item # 2
Page 2 of 3
Schedules of Employer Contributions:
Year Annual (a)
Ended Required Percent
Sept. 30,Contribution Contributed
2008 10,805,681$ 96.0%(b)
2009 8,451,471$ 122.1%
2010 22,150,490$ 71.7%(b)
2011 18,332,319$ 95.1%(b)
2012 18,014,403$ 98.9%(b)
2013 20,098,781$ 100.5%
Year Annual
Ended Required Percent
Sept. 30,Contribution Contributed
2008 -$ (a)n/a
2009 -$ n/a
2010 -$ n/a
2011 -$ n/a
2012 -$ n/a
2013 -$ 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.
(b) The actual contribution is less than the annual required contribution due to a "drawdown" of the net pension asset.
(a)TheactuariallydeterminedcontributionrequirementsfortheCity'sfiscalyearendedSeptember30,2013are
basedonactuarialvaluationsasofJanuary1,2012.SincetheCity'scontributionsaremadeduringitsfiscalyear,
whichcommencesninemonthsafterthedateoftheactuarialvaluations,theCity,withapprovalofStateregulatory
authorities,isfollowingthepracticeofaddinginteresttoitsrequiredcontributionsattheassumedrateofreturnon
investments for a period of one year.
City of Clearwater, Florida
Defined Benefit Pension Plans
Required Supplementary Information - Unaudited
Employees' Pension Plan
Firefighters' Relief and Pension Plan
93
Attachment number 1 \nPage 105 of 190
Item # 2
94
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 were 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, 2013,
are based on an actuarial valuation as of January 1, 2012. 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, 2012, 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 (gross before investment expenses).
(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 Participant 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 wage 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, 2012:
Firefighters’ Relief and Pension Plan
(1) Assumed rate of return on investments of 3.5% 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, 2013, reflected changes in actuarial assumptions as follows: The
expected investment return assumption was lowered from 7.5% per annum gross before investment expenses to 7.0% per annum net of
investment expenses; the future salary increase assumption was updated from a flat 3% cost of living plus 3% merit or seniority increase
to a 2.5% cost of living plus a merit/seniority increase reflecting higher salary increases for shorter service members and lower salary
increases for longer service members; the mortality assumption was updated from the RP 2000 Combined Healthy Mortality Table to
include future mortality improvements using Schedule BB after 2000, making the table a fully generational mortality table; the pre-
retirement withdrawals assumption was updated to reflect generally lower observed withdrawal experience than expected and to reflect
observed differences in withdrawal experience between male and female non-hazardous duty members; the pre-retirement disability
assumption was updated to reflect higher observed disability experience than expected for hazardous duty members and lower observed
disability experience than expected for non-hazardous duty members; and the wage inflation assumption was decreased from 3% to
2.5%. The impact of these changes increased the unfunded actuarial accrued liability (UAAL) in the amount of $66,092,975. Plan
changes that occurred at the same time reduced the UAAL in the amount of $24,560,965, resulting in a net increase of $41,532,010.
There were no significant changes in actuarial assumptions affecting the 6-year trend information for the Firefighters’ Relief and
Pension Plan.
Attachment number 1 \nPage 106 of 190
Item # 2
Page 1 of 1
Schedule of Employer Contributions:
Fiscal Annual Percentage
Year Required Estimated of ARC
Ending ContributionContributions (1)Contributed
September 30, 2008 2,415,000$ 618,900$ 25.63%
September 30, 2009 2,657,200$ 642,600$ 24.18%
September 30, 2010 2,676,849$ 1,226,290$ 45.81%
September 30, 2011 2,591,067$ 1,267,980$ 48.94%
September 30, 2012 2,634,280$ 1,168,342$ 44.35%
September 30, 2013 2,922,797$ 1,292,849$ 44.23%
(1) Since there is no funding, these are the estimated benefit payments.
Schedule of Funding Progress:
ActuarialActuarial Accrued Unfunded AAL
Value ofLiability (AAL) -UnfundedFundedCoveredas a Percentage
Actuarial Valuation AssetsProjected Unit CreditAAL RatioPayroll of Covered Payroll
Date (Biannual)(a)(b)(b-a)(a/b)(c)((b-a) /c)
October 1, 2007(1)-$ 23,215,500$ 23,215,500$ 0.00%83,100,000$ 27.94%
January 1, 2010 -$ 32,823,521$ 32,823,521$ 0.00%80,987,124$ 40.53%
January 1, 2012 -$ 30,721,086$ 30,721,086$ 0.00%68,293,356$ 44.98%
(1) Initial year of plan dislosure.
City of Clearwater, Florida
Other Post-Employment Benefits
Required Supplementary Information - Unaudited
Significantchangesaffectingthepresentedtrendinformationinclude:TheactuarialvaluationofthePlanasofJanuary1,2012,reflected
changesinactuarialassumptionsandmethodsfromthepreviousvaluationasofJanuary1,2010asfollows:Theremainingamortizationperiodfor
theUnfundedActuarialAccruedLiability(UAAL)wasreducedfrom28to26years.TheInvestmentDiscountRatedecreasedfrom4.3%to4.0%.
TheHealthCareCostTrendRateincreasedfrom7.5%to8.0%in2013,decreasing½%eachsubsequentyearsothatitisprojectedtoreachthe
ultimategoalof5%in2019ratherthan2018.TheestimateofemployeeshiredafterApril1,1986tonothaveMedicaretaxeswithheldandtherefore
notbeeligibleforfutureMedicarebenefitsdecreasedfrom100%to50%.TheestimateofemployeesretiredpriortoJanuary1,2001whowould
becomeeligibleforMedicarebenefitsincreasedfrom25%to40%.TheestimateofemployeesretiredonorafterJanuary1,2001whowould
become eligible for Medicare benefits increased from 75% to 90%.
95
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96
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97
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.
Attachment number 1 \nPage 109 of 190
Item # 2
98
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.
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.
Attachment number 1 \nPage 110 of 190
Item # 2
99
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.
Attachment number 1 \nPage 111 of 190
Item # 2
SHIPPinellas County
CommunityLocal HousingLocal Housing
SpecialRedevelopmentAssistanceAssistance
ProgramsAgencyTrustTrustTotal
ASSETS
Cash and investments$9,315,087 $- $263,995 $309,663 $9,888,745
Receivables:
Accrued interest44,004 28,257 1,300 1,405 74,966
Mortgage notes10,313,852 - 6,917,819 670,528 17,902,199
Other460,517 7,848 - - 468,365
Due from other governments - grants 756,337 - - - 756,337
Due from other governments - other 149,412 - - - 149,412
Land held for resale 220,741 4,968,396 - - 5,189,137
Prepaid items - - - - -
Advances to other funds 974,267 - - - 974,267
Total assets $22,234,217 $5,004,501 $7,183,114 $981,596 $35,403,428
LIABILITIES
Accounts and contracts payable $395,262 $299 $500 $- $396,061
Accrued payroll 38,194 - - - 38,194
Due to other funds - 316,667 - - 316,667
Due to other funds (deficit in pooled cash)- 17,958 - - 17,958
Due to other governmental entities 106 48,000 - - 48,106
Deposits - 10,000 - - 10,000
Construction escrows 123,014 - 7,702 - 130,716
Unearned revenue - 7,848 - - 7,848
Advances from other funds - 2,240,933 - - 2,240,933
Total liabilities 556,576 2,641,705 8,202 - 3,206,483
FUND BALANCES
Nonspendable - - - - -
Restricted 15,872,353 4,968,396 7,174,912 981,596 28,997,257
Committed 3,074,580 - - - 3,074,580
Assigned 2,730,708 - - - 2,730,708
Unassigned - (2,605,600) - - (2,605,600)
Total fund balances 21,677,641 2,362,796 7,174,912 981,596 32,196,945
Total liabilities and fund balances$22,234,217 $5,004,501 $7,183,114 $981,596 $35,403,428
The notes to the financial statements are an integral part of this statement.
Special Revenue Funds
City of Clearwater, Florida
Combining Balance Sheet
Nonmajor Governmental Funds
September 30, 2013
100
Attachment number 1 \nPage 112 of 190
Item # 2
Capital
Spring Project
Training Fund Total
NotesFacility CommunityNonmajor
andRevenue RedevelopmentGovernmental
MortgagesBonds Total Agency Funds
$- $568,878 $568,878 $5,091,220 $15,548,843
- 2,461 2,461 - 77,427
- - - - 17,902,199
- - - - 468,365
- - - - 756,337
- - - - 149,412
- - - - 5,189,137
95,764 - 95,764 - 95,764
- - - - 974,267
$95,764 $571,339 $667,103 $5,091,220 $41,161,751
$- $- $- $3,160 $399,221
- - - - 38,194
- - - - 316,667
95,764 - 95,764 - 113,722
- - - - 48,106
- - - - 10,000
- - - - 130,716
- - - - 7,848
- - - - 2,240,933
95,764 - 95,764 3,160 3,305,407
95,764 - 95,764 - 95,764
- 571,339 571,339 5,067,690 34,636,286
- - - - 3,074,580
- - - 20,370 2,751,078
(95,764) - (95,764) - (2,701,364)
- 571,339 571,339 5,088,060 37,856,344
$95,764 $571,339 $667,103 $5,091,220 $41,161,751
Debt Service Funds
101
Attachment number 1 \nPage 113 of 190
Item # 2
SHIPPinellas County
CommunityLocal HousingLocal Housing
SpecialRedevelopmentAssistanceAssistance
ProgramsAgencyTrustTrustTotal
REVENUES
Intergovernmental:
Federal$3,204,842 $- $- $- $3,204,842
State200,150 - 200,898 - 401,048
Local165,565 826,957 - - 992,522
Charges for services1,403,304 - - - 1,403,304
Fines and forfeitures541,382 - - - 541,382
Investment earnings:
Interest150,996 74,966 10,830 5,030 241,822
Net appreciation (depreciation) in fair value(210,489) (129,510) (5,350) (9,672) (355,021)
Total investment earnings (loss)(59,493) (54,544) 5,480 (4,642) (113,199)
Miscellaneous815,995 70,573 7,195 - 893,763
Total revenues6,271,745842,986213,573(4,642)7,323,662
EXPENDITURES
Current:
General government185,091 - - - 185,091
Public safety2,035,369 - - - 2,035,369
Physical environment13,527 - - - 13,527
Economic environment1,106,978 338,083 124,409 7,825 1,577,295
Human services103,839 - - 103,839
Culture and recreation1,228,899 - - 1,228,899
Debt service:
Principal- - - - -
Interest & fiscal charges - 19,233 - - 19,233
Capital outlay121,350 - - - 121,350
Total expenditures4,795,053357,316 124,4097,8255,284,603
Excess (deficiency) of revenues
over / (under) expenditures1,476,692485,670 89,164(12,467)2,039,059
OTHER FINANCING SOURCES (USES)
Transfers in448,685 1,055,526 - - 1,504,211
Transfers out(1,894,705) (1,765,765) (221,048) (64,801) (3,946,319)
Total other financing sources (uses)(1,446,020)(710,239) (221,048)(64,801)(2,442,108)
Net change in fund balances30,672(224,569) (131,884)(77,268)(403,049)
Fund balances - beginning21,646,9692,587,365 7,306,7961,058,864 32,599,994
Fund balances - ending$21,677,641$2,362,796 $7,174,912$981,596$32,196,945
The notes to the financial statements are an integral part of this statement.
Special Revenue Funds
City of Clearwater, Florida
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended September 30, 2013
102
Attachment number 1 \nPage 114 of 190
Item # 2
Spring
TrainingFundTotal
NotesFacility CommunityNonmajor
andRevenue RedevelopmentGovernmental
MortgagesBondsTotalAgencyFunds
$- $- $- $- $3,204,842
- 500,004 500,004 - 901,052
- 587,650 587,650 - 1,580,172
- - - - 1,403,304
- - - - 541,382
- 6,528 6,528 - 248,350
- (10,477) (10,477) - (365,498)
- (3,949) (3,949) - (117,148)
- - - 1,467 895,230
- 1,083,7051,083,705 1,4678,408,834
- - - - 185,091
- - - - 2,035,369
- - - - 13,527
- - - 408,029 1,985,324
- - - - 103,839
- - - - 1,228,899
458,883 590,000 1,048,883 - 1,048,883
33,465 485,096 518,561 - 537,794
- - - - 121,350
492,3481,075,0961,567,444408,0297,260,076
(492,348)8,609(483,739)(406,562)1,148,758
492,348 - 492,348 1,389,162 3,385,721
- - - (498,769) (4,445,088)
492,348 - 492,348890,393(1,059,367)
- 8,6098,609483,831 89,391
- 562,730562,7304,604,229 37,766,953
$- $571,339 $571,339 $5,088,060 $37,856,344
Capital
Project
103
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104
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Item # 2
Variance with
Final Budget
Actual Positive
Original Final Amounts(Negative)
REVENUES
Intergovernmental - Local $826,982 $826,957 $826,957 $-
Investment earnings:
Interest 100,000 100,000 74,966 (25,034)
Net appreciation (depreciation) in fair value - - (129,510) (129,510)
Total investment earnings (loss)100,000 100,000 (54,544) (154,544)
Miscellaneous 71,572 71,572 70,573 (999)
Total revenues 998,554 998,529 842,986 (155,543)
EXPENDITURES
Current - Economic environment 461,359 456,833 338,083 118,750
Debt Service - Interest & fiscal charges - - 19,233 (19,233)
Total expenditures 461,359 456,833 357,316 99,517
Excess of revenues over expenditures 537,195 541,696 485,670 (56,026)
OTHER FINANCING SOURCES (USES)
Transfers in 729,974 705,801 1,055,526 349,725
Transfers out (1,267,169) (1,247,497) (1,765,765) (518,268)
Total other financing sources (uses)(537,195) (541,696) (710,239) (168,543)
Excess (deficiency) of revenues and other sources
over expenditures and other uses - - (224,569) (224,569)
Fund balances - beginning 2,587,365 2,587,365 2,587,365 -
Fund balances - ending $2,587,365 $2,587,365 $2,362,796 $(224,569)
The notes to the financial statements are an integral part of this statement.
For the Year Ended September 30, 2013
Budgeted Amounts
City of Clearwater, Florida
Schedule of Revenues, Expenditures, and Changes in Fund Balances -
Budget and Actual (GAAP Basis)
Community Redevelopment Agency
105
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106
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Item # 2
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.
107
Attachment number 1 \nPage 119 of 190
Item # 2
RecyclingMarine
UtilityOperations
ASSETS
Current assets:
Cash and investments $3,578,658 $390,726
Accrued interest receivable 20,910 1,272
Accounts and contracts receivable:
Billed 86,160 -
Unbilled charges estimated 156,626 -
242,786 -
Less: Allowance for uncollectable accounts (2,461) -
Total receivables, net 240,325 -
Due from other governmental entities - -
Inventories, at cost - 36,950
Prepaid expenses and other assets 10,313 -
Total current assets - unrestricted 3,850,206 428,948
Current assets - restricted:
Restricted cash and investments - -
Total current assets - restricted - -
Total current assets 3,850,206 428,948
Noncurrent assets:
Net pension asset 82,987 51,350
Capital assets:
Land and other nondepreciable assets - 670,086
Capital assets, net of accumulated depreciation 291,792 331,656
Total noncurrent assets 374,779 1,053,092
Total assets 4,224,985 1,482,040
LIABILITIES
Current liabilities:
Accounts and contracts payable 389,921 83,033
Accrued payroll 19,613 16,822
Deposits - 45,663
Unearned revenue and liens - -
Current portion of long-term liabilities:
Compensated absences 18,771 67,158
Capital lease purchases payable 20,412 -
Due to other funds - -
Due to other funds (deficit in pooled cash)- -
Total current liabilities 448,717 212,676
Noncurrent liabilities:
Compensated absences 13,214 47,276
Other postemployment benefits 128,609 98,668
Advances from other funds - -
Total non-current liabilities 141,823 145,944
Total liabilities 590,540 358,620
Net position:
Invested in capital assets, net of related debt 271,380 1,001,742
Restricted for:
Developer agreement - -
Unrestricted 3,363,065 121,678
Total net position $3,634,445 $1,123,420
The notes to the financial statements are an integral part of this statement.
September 30, 2013
Nonmajor Enterprise Funds
Combining Statement of Net Position
City of Clearwater, Florida
108
Attachment number 1 \nPage 120 of 190
Item # 2
AviationParkingHarborviewClearwater
OperationsSystemCenterHarbor MarinaTotal
$- $7,299,420 $784,583 $1,272,140 $13,325,527
1,601 71,497 3,440 2,458 101,178
- - - 17,872 104,032
- - - - 156,626
- - - 17,872 260,658
- - - - (2,461)
- - - 17,872 258,197
1,061,735 - - - 1,061,735
- - - - 36,950
- - - - 10,313
1,063,336 7,370,917 788,023 1,292,470 14,793,900
- 9,300,000 - - 9,300,000
- 9,300,000 - - 9,300,000
1,063,336 16,670,917 788,023 1,292,470 24,093,900
1,938 18,463 - - 154,738
3,032,681 982,447 926,000 50,000 5,661,214
1,924,384 3,168,274 4,016,207 11,972,723 21,705,036
4,959,003 4,169,184 4,942,207 12,022,723 27,520,988
6,022,339 20,840,101 5,730,230 13,315,193 51,614,888
6,121 31,831 1,500 5,761 518,167
1,034 23,221 - 3,349 64,039
- 2,333 - 38,496 86,492
- 17,021 - 17,224 34,245
2,470 28,931 - 1,400 118,730
- - - - 20,412
20,271 - - - 20,271
938,280 - - - 938,280
968,176 103,337 1,500 66,230 1,800,636
1,739 20,366 - 985 83,580
8,068 176,534 - 32,274 444,153
40,543 - - - 40,543
50,350 196,900 - 33,259 568,276
1,018,526 300,237 1,500 99,489 2,368,912
4,957,065 4,150,721 4,942,207 12,022,723 27,345,838
- 9,300,000 - - 9,300,000
46,748 7,089,143 786,523 1,192,981 12,600,138
$5,003,813 $20,539,864 $5,728,730 $13,215,704 $49,245,976
109
Attachment number 1 \nPage 121 of 190
Item # 2
RecyclingMarine
UtilityOperations
Operating revenues:
Sales to customers$751,315 $2,834,371
Service charges to customers 7,529 -
User charges to customers 1,694,507 176,973
Rentals - 1,224,887
Total operating revenues 2,453,3514,236,231
Operating expenses:
Personal services 1,146,967 941,467
Purchases for resale 82,648 2,362,092
Operating materials and supplies 1,507,077 80,817
Transportation 603,071 6,345
Utility service 7,731 215,725
Depreciation 95,494 113,151
Interfund administrative charges 429,160 195,790
Other current charges:
Professional fees 26,471 85,043
Advertising 19,978 10,133
Communications 10,159 16,206
Printing and binding 2,627 -
Insurance 47,390 38,640
Repairs and maintenance 14,326 27,606
Rentals 721 1,560
Miscellaneous 12,852 75,408
Data processing charges 34,210 29,640
Taxes - 714
Total other current charges 168,734284,950
Total operating expenses 4,040,8824,200,337
Operating income (loss)(1,587,531)35,894
Nonoperating revenues (expenses):
Investment earnings:
Interest 55,502 3,375
Net appreciation (depreciation) in fair value (93,442)(5,188)
Total investment earnings (loss)(37,940) (1,813)
Interest expense (1,274) -
Loss on exchange of capital assets - (9,138)
Other 82,984 94,462
Total nonoperating revenue (expenses)43,77083,511
Income (loss) before contributions and transfers (1,543,761)119,405
Capital grants and contributions - 3,748
Transfers in 14,074 9,290
Transfers out (172,410) (238,000)
Change in net position (1,702,097)(105,557)
Net position - beginning 5,336,5421,228,977
Net position - ending $3,634,445$1,123,420
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
For the Year Ended September 30, 2013
Nonmajor Enterprise Funds
Combining Statement of Revenues, Expenses, and Changes in Net Position
110
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Item # 2
AviationParkingHarborviewClearwater
OperationsSystemCenterHarbor MarinaTotals
$11,257 $4,987,291 $- $- $8,584,234
- - - - 7,529
- - - 33,965 1,905,445
249,773 - 48,256 522,300 2,045,216
261,0304,987,29148,256 556,26512,542,424
57,528 1,251,812 - 186,397 3,584,171
- - - 824 2,445,564
20,980 55,629 - (2,756) 1,661,747
1,996 172,857 - 398 784,667
44,030 45,565 10,492 70,687 394,230
215,147 275,453 502,791 329,863 1,531,899
21,140 849,860 6,410 50,700 1,553,060
25,631 282,991 - 11,185 431,321
- - - 813 30,924
16 14,803 - 374 41,558
- 5,814 - - 8,441
8,800 35,290 - 13,220 143,340
684 234,300 150 1,939 279,005
- 267,714 - - 269,995
5,537 192,355 - 5,632 291,784
740 40,190 - 5,110 109,890
- - 351 - 1,065
41,4081,073,457 501 38,2731,607,323
402,2293,724,633520,194 674,38613,562,661
(141,199)1,262,658(471,938)(118,121)(1,020,237)
4,247189,680 9,126 6,521268,451
(3,601)(300,297)(14,555)(7,339)(424,422)
646 (110,617) (5,429) (818) (155,971)
(821) - - - (2,095)
- - - - (9,138)
31 6,776 - 53,083 237,336
(144)(103,841)(5,429)52,26570,132
(141,343)1,158,817(477,367)(65,856)(950,105)
1,229,924 - - 86,561 1,320,233
671 10,931 - 2,202 37,168
(13,010) (488,624) (2,440) (17,800) (932,284)
1,076,242681,124(479,807)5,107(524,988)
3,927,57119,858,7406,208,53713,210,59749,770,964
$5,003,813$20,539,864$5,728,730$13,215,704$49,245,976
111
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Item # 2
RecyclingMarine
UtilityOperations
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from customers$2,493,891 $4,248,548
Cash payments to suppliers(1,332,976) (2,834,928)
Cash payments to employees(1,118,408) (914,259)
Cash payments to other funds(1,089,780) (318,717)
Other revenues68,910 94,462
Net cash provided (used) by operating activities(978,363) 275,106
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds14,074 9,290
Transfers to other funds(172,410) (238,000)
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 (40,259) -
Interest paid (994) -
Acquisition of capital assets (30,295) -
Capital contributed by other governmental entities - 3,748
Capital contributed by developers - -
Net cash provided (used) by capital
and related financing activities (71,548) 3,748
CASH FLOWS FROM INVESTING
ACTIVITIES
Investment earnings (loss)(37,483) (1,918)
Net cash provided (used) by investing activities (37,483) (1,918)
Net increase (decrease) in cash and cash equivalents (1,245,730) 48,226
Cash and cash equivalents at beginning of year 4,824,388 342,500
Cash and cash equivalents at end of year $3,578,658 $390,726
Cash and cash equivalents classified as:
Cash and investments $3,578,658 $390,726
Restricted cash and investments - -
Total cash and cash equivalents $3,578,658 $390,726
The notes to the financial statements are an integral part of this statement.
(158,336) (228,710)
City of Clearwater, Florida
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the Year Ended September 30, 2013
112
Attachment number 1 \nPage 124 of 190
Item # 2
AviationParkingHarborviewClearwater
OperationsSystemCenterHarbor MarinaTotals
$261,030 $4,987,682 $48,256 $578,526 $12,617,933
(94,504) (1,125,381) (9,817) (86,590) (5,484,196)
(55,531) (1,217,944) - (180,479) (3,486,621)
(33,127) (1,094,197) (6,560) (72,292) (2,614,673)
31 6,776 - 53,083 223,262
77,899 1,556,936 31,879 292,248 1,255,705
671 10,931 - 2,202 37,168
(13,010) (488,624) (2,440) (17,800) (932,284)
938,280 - - - 938,280
(20,271) - - - (20,271)
- - - - (40,259)
(821) - - - (1,815)
(1,620,419) (137,995) - (62,747) (1,851,456)
218,830 - - - 222,578
- - - 86,561 86,561
(1,402,410) (137,995) - 23,814 (1,584,391)
(267) (114,179) (5,572) (1,737) (161,156)
(267) (114,179) (5,572) (1,737) (161,156)
(419,108) 827,069 23,867 298,727 (466,949)
419,108 15,772,351 760,716 973,413 23,092,476
$- $16,599,420 $784,583 $1,272,140 $22,625,527
$- $7,299,420 $784,583 $1,272,140 $13,325,527
- 9,300,000 - - 9,300,000
$- $16,599,420 $784,583 $1,272,140 $22,625,527
22,893 905,670 (477,693) (15,598) (2,440)
113
Attachment number 1 \nPage 125 of 190
Item # 2
RecyclingMarine
UtilityOperations
City of Clearwater, Florida
Combining Statement of Cash Flows
Nonmajor Enterprise Funds
For the Year Ended September 30, 2013
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)$(1,587,531) $35,894
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Other nonoperating revenue82,984 94,462
Depreciation95,494 113,151
Change in assets and liabilities:
(Increase) decrease in accounts receivable26,466 -
(Increase) decrease in inventory- 20,331
Increase (decrease) in accounts and contracts payable 375,665 (28,257)
Increase (decrease) in deposits - 12,317
Increase (decrease) in unearned revenue - -
(Increase) decrease in net pension asset 2,227 1,247
Increase (decrease) in accrued payroll 5,007 9,534
Increase (decrease) in other postemployment benefits 21,325 16,427
Total adjustments 609,168 239,212
Net cash provided (used) by operating activities $(978,363) $275,106
The notes to the financial statements are an integral part of this statement.
114
Attachment number 1 \nPage 126 of 190
Item # 2
AviationParkingHarborviewClearwater
OperationsSystemCenterHarbor MarinaTotals
$(141,199) $1,262,658 $(471,938) $(118,121) $(1,020,237)
31 6,776 - 53,083 237,336
215,147 275,453 502,791 329,863 1,531,899
- - - 475 26,941
- - - - 20,331
1,923 (22,210) 1,026 (756) 327,391
- 460 - 7,351 20,128
- (69) - 14,435 14,366
87 1,718 - - 5,279
547 3,778 - 546 19,412
1,363 28,372 - 5,372 72,859
219,098 294,278 503,817 410,369 2,275,942
$77,899 $1,556,936 $31,879 $292,248 $1,255,705
115
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Item # 2
This Page Intentionally Left Blank
116
Attachment number 1 \nPage 128 of 190
Item # 2
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 and employee health clinic operating expenses are
also paid from this fund.
117
Attachment number 1 \nPage 129 of 190
Item # 2
AdministrativeGeneralCentral
GarageServicesServicesInsuranceTotal
ASSETS
Current assets:
Cash and investments$5,835,612 $8,205,670 $1,645,238 $27,673,826 $43,360,346
Accrued interest receivable25,875 39,071 6,708 160,221 231,875
Other receivables 51,319 - - 28,903 80,222
Due from other funds - - - 1,099,430 1,099,430
Inventories, at cost 565,891 - - - 565,891
Prepaid expenses and other assets 577,217 92,417 - 1,835,692 2,505,326
Total current assets 7,055,914 8,337,158 1,651,946 30,798,072 47,843,090
Noncurrent assets:
Advances to other funds - - - 7,234,718 7,234,718
Net pension asset 89,328 259,470 5,811 8,822 363,431
Capital assets:
Land and other nondepreciable assets 729,591 - - - 729,591
Capital assets, net of accumulated depreciation 12,500,784 3,202,501 33,033 - 15,736,318
Total noncurrent assets 13,319,703 3,461,971 38,844 7,243,540 24,064,058
Total assets 20,375,617 11,799,129 1,690,790 38,041,612 71,907,148
LIABILITIES
Current liabilities:
Accounts and contracts payable 552,393 4,867 101,876 28,516 687,652
Accrued payroll 38,684 78,982 36,265 9,426 163,357
Unearned revenue 574,250 - - - 574,250
Current portion of long-term liabilities:
Compensated absences 78,389 314,568 79,308 23,689 495,954
Capital lease purchases payable 2,083,567 332,850 - - 2,416,417
Due to other funds - 91,654 - - 91,654
Claims payable - - - 3,621,885 3,621,885
Total current liabilities (payable from current assets)3,327,283 822,921 217,449 3,683,516 8,051,169
Noncurrent liabilities:
Compensated absences 55,182 221,443 55,829 16,676 349,130
Other postemployment benefits 196,073 445,903 215,126 46,175 903,277
Capital lease purchases payable 4,396,130 516,089 - - 4,912,219
Advances from other funds - 274,961 - - 274,961
Claims payable - - - 6,781,400 6,781,400
Total noncurrent liabilities 4,647,385 1,458,396 270,955 6,844,251 13,220,987
Total liabilities 7,974,668 2,281,317 488,404 10,527,767 21,272,156
NET POSITION
Invested in capital assets, net of related debt 6,750,678 2,353,562 33,033 - 9,137,273
Unrestricted 5,650,271 7,164,250 1,169,353 27,513,845 41,497,719
Total net position $12,400,949 $9,517,812 $1,202,386 $27,513,845 $50,634,992
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Combining Statement of Net Position
Internal Service Funds
September 30, 2013
118
Attachment number 1 \nPage 130 of 190
Item # 2
AdministrativeGeneralCentral
GarageServicesServicesInsuranceTotal
Operating revenues:
Charges for services$12,701,329 $8,976,746 $4,682,373 $18,382,792 $44,743,240
Other- - - 238,322 238,322
Total operating revenues12,701,3298,976,7464,682,37318,621,11444,981,562
Operating expenses:
Personal services2,361,248 4,787,656 2,368,772 575,360 10,093,036
Purchases for resale4,796,599 - - - 4,796,599
Operating materials and supplies166,253 114,616 366,090 157,927 804,886
Transportation1,980 107,441 128,935 6,005 244,361
Utility service97,490 - 408,511 4,149 510,150
Depreciation4,084,084 872,437 17,244 - 4,973,765
Interfund administrative charges329,580 4,000 - - 333,580
Other current charges:
Professional fees498,603 270,151 - 1,469,548 2,238,302
Communications18,825 1,016,617 31,086 6,180 1,072,708
Printing and binding500 12,141 30 - 12,671
Insurance:
Premiums51,380 19,280 27,930 13,054,268 13,152,858
Claims incurred- - - 3,939,043 3,939,043
Repairs and maintenance725,451 1,089,938 1,035,256 16,190 2,866,835
Rentals2,210 373,765 11,937 46,545 434,457
Miscellaneous22,411 76,696 19,305 39,512 157,924
Data processing charges 113,400 172,860 76,980 13,140 376,380
Taxes 8,743 - - - 8,743
Total other current charges 1,441,523 3,031,448 1,202,524 18,584,426 24,259,921
Total operating expenses 13,278,757 8,917,598 4,492,076 19,327,867 46,016,298
Operating income (loss)(577,428) 59,148 190,297 (706,753) (1,034,736)
Nonoperating revenues (expenses)
Investment earnings:
Interest 68,646 103,955 17,797 449,645 640,043
Net appreciation (depreciation) in fair value (106,813) (166,109) (29,201) (736,013) (1,038,136)
Total investment earnings (loss)(38,167) (62,154) (11,404) (286,368) (398,093)
Interest expense (173,948) (32,002) - - (205,950)
Gain on sale of capital assets 346,892 - - - 346,892
Loss on disposal of capital assets (38,299) (5,334) - - (43,633)
Other 134,743 - 445 61 135,249
Total nonoperating revenue (expenses)231,221 (99,490) (10,959) (286,307) (165,535)
Income (loss) before contributions and transfers (346,207) (40,342) 179,338 (993,060) (1,200,271)
Transfers in 1,427,542 53,334 31,433 86,652 1,598,961
Transfers out - - - (1,233,724) (1,233,724)
1,427,542 53,334 31,433 (1,147,072) 365,237
Change in net position 1,081,335 12,992 210,771 (2,140,132) (835,034)
Net position - beginning 11,319,614 9,504,820 991,615 29,653,977 51,470,026
Net position - ending $12,400,949 $9,517,812 $1,202,386 $27,513,845 $50,634,992
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Combining Statement of Revenue, Expenses, and Changes in Net Position
Internal Service Funds
For the Year Ended September 30, 2013
119
Attachment number 1 \nPage 131 of 190
Item # 2
AdministrativeGeneralCentral
GarageServicesServicesInsuranceTotal
CASH FLOWS FROM OPERATING
ACTIVITIES
Cash received from other funds$12,701,329 $8,976,746 $4,682,373 $18,618,785 $44,979,233
Cash payments to suppliers(6,416,194) (2,790,018) (1,782,771) (20,370,850) (31,359,833)
Cash payments to employees(2,371,043) (4,655,038) (2,393,696) (554,643) (9,974,420)
Cash payments to other funds(692,135) (534,508) (278,846) (35,510) (1,540,999)
Other revenues39,520 - 445 61 40,026
Net cash provided (used) by operating activities 3,261,477 997,182 227,505 (2,342,157) 2,144,007
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers from other funds 1,427,542 53,334 31,433 86,652 1,598,961
Transfers to other funds - - - (1,233,724) (1,233,724)
Payment of cash on loans to/from other funds - (91,653) - (2,332,586) (2,424,239)
Net cash provided (used) by
noncapital financing activities 1,427,542 (38,319) 31,433 (3,479,658) (2,059,002)
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Principal payments on debt (2,108,279) (362,686) - - (2,470,965)
Interest paid (173,948) (32,002) - - (205,950)
Acquisition of capital assets (4,538,717) (437,213) - - (4,975,930)
Sale of capital assets 308,593 - - - 308,593
Proceeds from issuance of debt 2,051,663 68,436 - - 2,120,099
Net cash provided (used) by capital
and related financing activities (4,460,688) (763,465) - - (5,224,153)
CASH FLOWS FROM INVESTING
ACTIVITIES
Investment earnings (loss)(39,953) (63,645) (11,465) (277,498) (392,561)
Net cash provided (used) by investing activities(39,953) (63,645) (11,465) (277,498) (392,561)
Net increase (decrease) in cash and cash equivalents188,378 131,753 247,473 (6,099,313) (5,531,709)
Cash and cash equivalents at beginning of year5,647,234 8,073,917 1,397,765 33,773,139 48,892,055
Cash and cash equivalents at end of year$5,835,612 $8,205,670 $1,645,238 $27,673,826 $43,360,346
Cash and cash equivalents classified as:
Cash and investments$5,835,612 $8,205,670 $1,645,238 $27,673,826 $43,360,346
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended September 30, 2013
120
Attachment number 1 \nPage 132 of 190
Item # 2
AdministrativeGeneralCentral
GarageServicesServicesInsuranceTotal
City of Clearwater, Florida
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended September 30, 2013
Reconciliation of operating income (loss) to net
cash provided (used) by operating activities:
Operating income (loss)$(577,428) $59,148 $190,297 $(706,753) $(1,034,736)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Other nonoperating revenue 134,743 - 445 61 135,249
Depreciation 4,084,084 872,437 17,244 - 4,973,765
Change in assets and liabilities:
(Increase) decrease in accounts receivable (31,418) - - (2,329) (33,747)
(Increase) decrease in inventory (59,294) - - - (59,294)
(Increase) decrease in prepaid expenses (156,435) (19,953) - (215,593) (391,981)
Increase (decrease) in accounts and contracts payable (59,175) (47,068) 44,443 (1,438,260) (1,500,060)
Increase (decrease) in unearned revenue (63,805) - - - (63,805)
(Increase) decrease in net pension asset 4,703 9,104 4,351 1,014 19,172
Increase (decrease) in accrued payroll (47,059) 49,390 (64,974) 9,640 (53,003)
Increase (decrease) in other postemployment benefits 32,561 74,124 35,699 10,063 152,447
Total adjustments 3,838,905 938,034 37,208 (1,635,404) 3,178,743
Net cash provided (used) by operating activities $3,261,477 $997,182 $227,505 $(2,342,157) $2,144,007
121
Attachment number 1 \nPage 133 of 190
Item # 2
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122
Attachment number 1 \nPage 134 of 190
Item # 2
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.
123
Attachment number 1 \nPage 135 of 190
Item # 2
City of Clearwater, Florida
Combining Statement of Fiduciary Net Position
Fiduciary Funds
September 30, 2013
Defined BenefitDefined Contribution
Pension Trust Funds Pension Trust Funds
Police Firefighters
Employees'Firefighters'SupplementalSupplementalTotals
ASSETS
Cash and investments$4,648,569 $3,174,680 $12,056 $- $7,835,305
Managed investment accounts, at fair value:
Cash and cash equivalents36,712,726 - 895,838 392,778 38,001,342
Government bonds 37,177,551 - 3,229,422 1,299,440 41,706,413
Agency bonds 4,923,370 2,012,913 1,200 - 6,937,483
Domestic corporate bonds 79,167,940 - 1,114,539 3,263,967 83,546,446
International equity securities 71,473,357 - 259,026 - 71,732,383
Domestic stocks 387,092,783 - 8,819,718 2,781,508 398,694,009
Mortgage backed bonds 68,401,587 - 38,322 1,113,644 69,553,553
Asset backed securities 1,193,464 - - - 1,193,464
Domestic equity mutual funds 40,456,283 - - 4,194,316 44,650,599
International equity mutual funds 38,872,600 - 2,634,199 1,946,626 43,453,425
Real estate 35,524,856 - - - 35,524,856
Total managed investment accounts 800,996,517 2,012,913 16,992,264 14,992,279 834,993,973
Securities lending collateral 185,433,767 - - - 185,433,767
Receivables:
Interest and dividends 2,193,037 34,651 39,633 62,968 2,330,289
Unsettled investment sales 2,740,401 - - - 2,740,401
Securities lending earnings 33,298 - - - 33,298
Due from others 5,000 - - - 5,000
Total receivables 4,971,736 34,651 39,633 62,968 5,108,988
Total assets 996,050,589 5,222,244 17,043,953 15,055,247 1,033,372,033
LIABILITIES
Accounts payable 888,334 - - 5,000 893,334
Unsettled investment purchases 15,947,502 - - - 15,947,502
Obligations under securities lending 185,433,767 - - - 185,433,767
Total liabilities 202,269,603 - - 5,000 202,274,603
FIDUCIARY NET POSITION
Net position held in trust for pension benefits$793,780,986 $5,222,244 $17,043,953 $15,050,247 $831,097,430
The notes to the financial statements are an integral part of this statement.
124
Attachment number 1 \nPage 136 of 190
Item # 2
Defined BenefitDefined Contribution
Pension Trust FundsPension Trust Funds
PoliceFirefighters
Employees'Firefighters'SupplementalSupplementalTotals
ADDITIONS
Contributions:
Contributions from employer$19,741,023 $- $- $- $19,741,023
Contributions from employer - state tax12,000 - 863,504 1,179,211 2,054,715
Contributions from employees 6,137,620 - - - 6,137,620
Total contributions 25,890,643 - 863,504 1,179,211 27,933,358
Investment income:
Net appreciation (depreciation) in fair value of investments 81,349,647 (256,081) 1,568,019 1,388,746 84,050,331
Interest 7,520,564 106,244 162,584 300,478 8,089,870
Dividends 8,058,611 - 228,630 73,704 8,360,945
96,928,822 (149,837) 1,959,233 1,762,928 100,501,146
Less investment expenses:
Investment management / custodian fees 4,559,169 - 87,130 71,318 4,717,617
Net income (loss) from investing activities 92,369,653 (149,837) 1,872,103 1,691,610 95,783,529
Securities lending income:
Gross earnings 526,319 - - - 526,319
Rebate received 119,271 - - - 119,271
Bank fees (225,778) - - - (225,778)
Net income from securities lending 419,812 - - - 419,812
Total additions 118,680,108 (149,837) 2,735,607 2,870,821 124,136,699
DEDUCTIONS
Benefits and withdrawal payments:
Benefits 34,987,779 607,425 1,480,013 400,791 37,476,008
Withdrawal payments 817,290 - - - 817,290
Total benefits and withdrawal payments 35,805,069 607,425 1,480,013 400,791 38,293,298
Income (loss) before administrative expenses 82,875,039 (757,262) 1,255,594 2,470,030 85,843,401
Administrative expenses 189,071 - 12,803 28,467 230,341
Net increase (decrease)82,685,968 (757,262) 1,242,791 2,441,563 85,613,060
Fiduciary net position held in trust for pension benefits
Fiduciary net position - beginning 711,095,018 5,979,506 15,801,162 12,608,684 745,484,370
Fiduciary net position - ending $793,780,986 $5,222,244 $17,043,953 $15,050,247 $831,097,430
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Combining Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended September 30, 2013
125
Attachment number 1 \nPage 137 of 190
Item # 2
Balance Balance
October 1,September 30,
2012AdditionsDeductions2013
TREASURER'S ESCROW FUND
ASSETS
Cash and investments$269,942 360,058 428,074 $201,926
Accrued interest receivable914 691 1,172 433
Total Assets$270,856 360,749 429,246 $202,359
LIABILITIES
Other miscellaneous payables:
Downtown Development Board$145,963 355,873 422,568 $79,268
Special purpose funds7,640 1,098 - 8,738
Other 117,253 3,778 6,678 114,353
Total Liabilities $270,856 360,749 429,246 $202,359
The notes to the financial statements are an integral part of this statement.
City of Clearwater, Florida
Statement of Changes in Assets and Liabilities
Agency Fund
For the Year Ended September 30, 2013
126
Attachment number 1 \nPage 138 of 190
Item # 2
Supplementary
Information
127
Attachment number 1 \nPage 139 of 190
Item # 2
128
Page 1 of 5
City of Clearwater, Florida
Continuing Disclosure – Gas System Revenue Bonds
Series 2005, 2007 and 2013
Supplementary Information
The System:
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. For the fiscal
year ending September 30, 2013, contract rates applied to an average of 177 customer accounts per
month and impacted 5.7% 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 was $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.
Attachment number 1 \nPage 140 of 190
Item # 2
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000City of CleaContinuing Disclosure -Series 2005Supplement____________________________
12
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5
City of Clearwater, Florida Continuing Disclosure -Gas System Revenue BondsSeries 2005, 2007 and 2013Supplementary Information __________________________________________________________Page 2 of 5
129
Attachment number 1 \nPage 141 of 190
Item # 2
Page 3 of 5
Table 1 Breakdown of Transportation Capacity
Phase II (FTS-1)Phase III (FTS-2)Total
MMBtu Per DayMMBtu Per DayMMBtu
Contract Period 2/01/07 - 1/31/1712/9/91 - 2/28/15Per Day
October 170,43841,788212,226
Nov-Mar1,543,069268,9311,812,000
April216,57053,430270,000
May-Sept711,756206,244918,000
Total Annual2,641,833570,3933,212,226
ThetwonaturalgastransmissioncompaniesthatservewithintheStateofFloridaareFloridaGasTransmission(FGT)
andGulfstream.CurrentlyFGTisthesoleprovideroftransportationservicetotheCity.FGTisownedbyCitrusCorp.
CitrusCorpisowned50%byEnergyTransferPartners,LLCAND50%byKinderMorgan,Inc.FGTisoperatedby
Panhandle Energy, a subsidiary of Energy Transfer Partners.
TheCityjoinedFloridaGasUtility(FGU)inOctober2000byResolution00-35.FGUisresponsibleforthepurchase&
managementoftheCity'snaturalgassupply.AnupdatedAllRequirementsGasServiceAgreement,whichwas
approvedbyResolution02-02inJanuary2002,requiredtheCitytopurchase100%ofitssupplythroughFGU.FGUwas
formedthroughanInterlocalAgreementamongitsmembers.TheInterlocalAgreementbecameeffectiveonSeptember
1,1989andconsistedoffivemunicipalutilities.Overthenextseveralyears,additionalelectricandgasdistribution
utilities joined FGU, bringing its current membership to 25 entities.
Inaddition,theCityhasenteredintoaGasSupply&TransportationAgreementwithPeoplesGasSystem(PGS),dated
12/02/04,topurchasenaturalgastoservecustomerslocatedinourCentralPascoterritory,generallyeastofthe
SuncoastParkwayinPascoCounty.TheCityreceivedaletterfromFGUCouncil,dated8/31/04,grantingtheCity
permissiontoutilizeTECOPeoplesGasasathirdpartygassuppliersinceFGUisunableandunwillingtoprovidegasto
theCitywithinthemeaningoftheprovisionsofSection3(a)(i)and(ii)oftheALLRequirementsGasServiceAgreement
between the City and FGU.
TheCityhastwoFirmTransportationServiceagreements(FTS-1&FTS-2)withFGTinordertodelivernaturalgasto
theCity'sfourgatestations.FGUiscurrentlymanagingtheCity'sPhaseII(FTS-1)andPhaseIII(FTS-2)transportation
capacityonadailybasis.Table1showsthebreakdownoftheCity'sannualgassupplyentitlementswithFGT.Thetotal
annual entitlement is 3,212,226 decatherms of natural gas transportation.
City of Clearwater, Florida
Continuing Disclosure - Gas System Revenue Bonds
Series 2005, 2007 and 2013
Supplementary Information
GAS SUPPLY
OnAugust1,1990,theFederalEnergyRegulatoryCommission(FERC)deregulatedthenaturalgaspipelineindustry.
Thisallowsothernaturalgassuppliersandlocaldistributioncompanies,liketheCityofClearwater,totransportgasover
the Florida Gas Transmission (FGT) pipelines as opposed to purchasing natural gas supply from only FGT.
130
Attachment number 1 \nPage 142 of 190
Item # 2
131
Page 4 of 5
City of Clearwater, Florida
Continuing Disclosure – Gas System Revenue Bonds
Series 2005, 2007 and 2013
Supplementary Information
Service Area
The Clearwater Gas System (CGS) is owned and operated as an enterprise utility by the City of
Clearwater. CGS operates over 849 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 90 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 20,313 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 88.63% of our customer base.
Attachment number 1 \nPage 143 of 190
Item # 2
Page 5 of 5
City of Clearwater, Florida
Continuing Disclosure - Gas System Revenue Bonds
Series 2005, 2007 and 2013
Supplementary Information
As of September 30, 2013 the System's active natural gas customers were located as shown in the
following table:
LocationMetersPercentage
Belleair4392.40%
Belleair Beach1861.02%
Belleair Bluffs290.16%
Belleair Shores270.15%
Clearwater6,67236.42%
Dunedin1,1136.08%
Indian Rocks Beach1020.56%
Indian Shores760.41%
Largo8994.91%
New Port Richey2681.46%
North Redington Beach260.14%
Oldsmar1130.62%
Port Richey100.05%
Redington Beach920.50%
Redington Shores450.25%
Safety Harbor5953.25%
Tarpon Springs1,4818.08%
Unincorporated Areas Pasco2,85515.58%
Central Pasco4822.63%
Unincorporated Areas Pinellas2,80915.33%
Total18,319100.00%
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, 2013:
Peak Monthly% of Gross
Customer Name ThermsRevenues
Morton Plant Hospital140,8424.06%
New Port Richey Hospital Inc.83,7512.31%
Ajax Paving Industries147,3622.08%
Metal Industries #191,6021.78%
Angelica Textile Service65,4311.75%
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, 2013:
Average No.Gas Gas
Customers Volume Sales
Interruptible17 29.50%17.47%
Residential15,956 13.75%21.99%
Commercial2,192 56.75%60.55%
ThermsRevenues
Interruptible6,913,906 5,590,597$
Residential3,223,496 7,036,422
Commercial13,300,002 19,377,372
Totals23,437,404 32,004,391$
132
Attachment number 1 \nPage 144 of 190
Item # 2
133
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 2006 and 2009A
Supplementary Information
Historical Financial Information
Water System:
Source and Volume of Water Pumped
(in million gallons per day, averaged over the fiscal year)
FY City Wells County Total
2008 3.075 8.844 11.919
2009 3.738 7.781 11.519
2010 4.105 6.820 10.925
2011 4.946 6.371 11.317
2012 5.925 4.999 10.924
2013 5.414 5.555 10.969
Historical Growth in Number of Water Customers
(all figures are as of September of the year indicated)
Ten Largest Water Customers
Fiscal Year Ending September 30, 2013
Water Used
( in 100Revenues
Name of User Cubic Feet)Produced
1. City of Clearwater 71,923 739,214$
2. Chruch of Scientology 109,274 605,606
3. Morton Plant Hospital 85,479 580,258
4. Pinellas County Schools 35,209 303,187
5. Crystal Beach Capital LLC 30,840 229,038
6. IMT-Capital Macarthur Park Apartments LLC 39,853 226,172
7. Sandpearl Resort LLC 31,696 174,628
8. Regency Oaks LLC 33,990 173,283
9. Clearwater Housing Authority 33,484 168,681
10. Clearwater Apartments 32,396 165,916
504,144 3,365,983$
Water
Year Customers
2009 39,935
2010 39,971
2011 41,391
2012 41,988
2013 43,500
Attachment number 1 \nPage 145 of 190
Item # 2
134
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 2006 and 2009A
Supplementary Information
Sewer System:
Average Sewage Flow and Historical Growth in Number of Sewer Customers
(as of September of the year indicated)
2009 13.6 33,084
2010 14.3 33,041
2011 14.8 33,063
2012 14.5 33,093
2013 13.2 33,405
Ten Largest Sewer Customers
Fiscal Year Ending September 30, 2013
Sewer Used
( in 100Revenues
Name of User Cubic Feet)Produced
1. Morton Plant Hospital 78,530 582,351$
2. Church of Scientology 89,552 560,960
3. City of Clearwater 30,223 464,690
4. Pinellas County Schools 34,476 409,879
5. IMT-Capital Macarthur Park Apartments LLC 39,853 233,113
6. Regency Oaks LLC 33,932 217,292
7. Clearwater Housing Authority 33,101 207,083
8. Bre/Clearwater Owner LLC 33,302 202,004
9. Clearwater Apartments 32,396 192,745
10. Sandpearl Resort LLC 31,695 185,084
437,060 3,255,201$
Rates, Fees And Charges
The City uses a three-tiered rate structure for water and sewer usage. The base rate for water
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 usage allowance, 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 and third tier usage
levels vary with the size of the meters. For fiscal year 2013 there were no changes to the three-
tiered rate structure for water or sewer usage.
Attachment number 1 \nPage 146 of 190
Item # 2
135
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 2006 and 2009A
Supplementary Information
Residental and October 1,October 1,October 1,October 1,October 1,
Nonresidential Water Rates 2009 2010 2011 2012 2013
Minimum - Under 1 inch 14.58$ 15.60$ 16.30$ 17.03$ 17.80$
1 inch 34.02 36.40 38.04 39.75 41.54
1.5 inch 486.00 520.00 543.40 567.85 593.40
2 inch 1,132.38 1,211.60 1,266.12 1,323.10 1,382.64
3 or 2 inch manifold1,744.74 1,866.80 1,950.81 2,038.60 2,130.34
4 inch 3,358.26 3,593.20 3,754.89 3,923.86 4,100.43
6 inch 8,626.50 9,230.00 9,645.35 10,079.39 10,532.96
8 inch 14,580.00 15,600.00 16,302.00 17,035.59 17,802.19
Size of Meter
Additional charges are assessed for usage in excess of designated minimums.
Rates for Irrigation October 1,October 1,October 1,October 1,October 1,
(Lawn) Meters 2009 2010 2011 2012 2013
Minimum - Under 1 inch 5.20$ 5.56$ 5.81$ 6.07$ 6.34$
1 inch 15.60 16.69 17.44 18.22 19.04
1.5 inch 78.05 83.51 87.27 91.20 95.30
2 inch 218.52 233.82 244.34 255.34 266.83
3 or 2 inch manifold431.84 462.07 482.86 504.59 527.30
4 inch 832.49 890.76 930.84 972.73 1,016.50
6 inch 2,513.06 2,688.97 2,809.97 2,936.42 3,068.56
Size of Meter
October 1,October 1,October 1,October 1,October 1,
Sewer Rates 2009 2010 2011 2012 2013
Minimum - Under 1 inch 20.07$ 21.48$ 22.44$ 23.46$ 24.51$
1 inch 46.83 50.12 52.36 54.74 57.19
1.5 inch 669.00 716.00 748.00 782.00 817.00
2 inch 1,558.77 1,668.28 1,742.84 1,822.06 1,903.61
3 or 2 inch manifold2,401.71 2,570.44 2,685.32 2,807.38 2,933.03
4 inch 4,622.79 4,947.56 5,168.68 5,403.62 5,645.47
6 inch 11,874.75 12,709.00 13,277.00 13,880.50 14,501.75
8 inch 20,070.00 21,480.00 22,440.00 23,460.00 24,510.00
Per 1,000 gallons of water used
over the allowed minimum 6.697.167.487.82 8.17
Size of Meter
Additional Indebtedness
No additional indebtedness was incurred for capital improvements to the water and sewer systems or for the
lease purchase of capital equipment.
Attachment number 1 \nPage 147 of 190
Item # 2
136
Page 1 of 1
City of Clearwater, Florida
Continuing Disclosure – Stormwater System Revenue Bonds
Series 2004, 2005, 2012 and 2013
Supplementary Information
Rates, Fees, and Charges
The City uses a measurement of one equivalent residential unit or ERU as the basis for the
stormwater management utility fee. The rates per ERU from the inception of the utility are as
follows:
Effective Date Per ERU
January 1, 1991$3.00
October 1, 19984.00
October 1, 19994.17
October 1, 20004.35
October 1, 20014.54
January 1, 20026.13
October 1, 20027.16
October 1, 20038.01
October 1, 20048.65
October 1, 20059.35
October 1, 20069.71
October 1, 200710.51
October 1, 200811.14
October 1, 200911.80
October 1, 201012.51
October 1, 201113.04
October 1, 201213.40
October 1, 201313.77
October 1, 201414.15
Single-family homes, multifamily units, condominium units, apartments and mobile homes are
rated as one ERU per dwelling unit. Nonresidential property is charged at the rate of 1,830
square feet of impervious area per ERU.
HISTORICAL NET REVENUES
2009 2010 2011 2012 2013
Net Operating Revenues (Excluding
Depreciation)5,750,323$ 7,471,315$ 7,247,625$ 7,343,936$ 8,105,045$
Interest Income and other
Non-operating Revenues (Expenses)796,769 1,045,761 491,645 530,796 (92,148)
Total Net Revenues6,547,092$ 8,517,076$ 7,739,270$ 7,874,732$ 8,012,897$
Maximum Annual Debt Service2,889,994$ 2,889,994$ 2,889,994$ 2,693,144$ 2,608,421$
Coverage2.27 2.95 2.68 2.92 3.07
Attachment number 1 \nPage 148 of 190
Item # 2
137
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, 2013, 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, 2013 are summarized
below.
Total Revenue Received from Pinellas County Fire Protection Authority 2,156,055$
Total Fire Service Expenditures for Fiscal Year Ended September 30, 2013 20,915,302$
The Fire Services Program does not currently utilize an equipment reserve.
Attachment number 1 \nPage 149 of 190
Item # 2
This Page Intentionally Left Blank
138
Attachment number 1 \nPage 150 of 190
Item # 2
Financial Trends
Schedule 1 Net Position by Component
Schedule 2 Changes in Net Position
Schedule 2aProgram Revenues by Function/Program
Schedule 3 Fund Balances of Governmental Funds
Schedule 4 Changes in Fund Balances of Governmental Funds
Revenue Capacity
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 8aPrincipal Real Property Taxpayers
Schedule 8bPrincipal Personal Property Taxpayers
Debt Capacity
Schedule 9 Ratios of Outstanding Debt by Type
Schedule 10Ratios of General Bonded Debt Outstanding
Schedule 11Direct and Overlapping Governmental Activities Debt
Schedule 12Legal Debt Margin Information
Schedule 13Pledged-Revenue Coverage
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.
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.
These schedules contain trend information to help the reader understand how the City’s financial
performance and well-being changed over time.
These schedules contain information to help the reader assess the City’s significant local revenue, the
property tax.
139
Attachment number 1 \nPage 151 of 190
Item # 2
Economic and Demographic Information
Schedule 14Demographic and Economic Statistics
Schedule 15Principal Employers
Operating Information
Schedule 16Full-time Equivalent City Government Employees by Function/Program
Schedule 17Operating Indicators by Function/Program
Schedule 18Capital Assets Statistics by Function/Program
These schedules offer economic and demographic indicators to help the reader understand the
environment within which the City’s financial activities take place.
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.
Sources: Unless otherwise noted, the information in this section is derived from the City’s comprehensive
annual financial reports for the relevant year.
STATISTICAL SECTION (CONTINUED)
CITY OF CLEARWATER, FLORIDA
140
Attachment number 1 \nPage 152 of 190
Item # 2
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141
Attachment number 1 \nPage 153 of 190
Item # 2
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9
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67,559 68,057
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55
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1,217 709 698
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135358134359134008
Ex
p
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Schedule 2
Ci
t
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135,358 134,359 134,008
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4,200 3,730
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142
Attachment number 1 \nPage 154 of 190
Item # 2
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Schedule 2 (continued)
Ci
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143
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Attachment number 1 \nPage 156 of 190
Item # 2
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Attachment number 1 \nPage 160 of 190
Item # 2
Fiscal
YearOperating
GOB Debt
Service
Total
Direct
Pinellas
County
Pinellas
County
Schools
Pinellas
Transit
District
Emergency
Medical
Services
Other
Districts
Downtown
Development
Board a
20045.7530 0.00005.75306.14108.24300.63190.66001.65621.0000
20055.7530 0.00005.75306.14108.12200.63770.66001.65571.0000
20065.7530 0.00005.75306.14108.39000.63770.66001.65551.0000
20075.2088 0.00005.20885.47008.21000.60740.63001.63781.0000
20084.6777 0.00004.67774.87307.73100.56010.58321.51210.9651
20094.7254 0.00004.72544.87308.06100.56010.58321.55510.9651
20105.1550 0.00005.15504.87308.34600.56010.58321.51060.9651
20115.1550 0.00005.15504.87308.34000.56010.58321.44100.9651
20125.1550 0.00005.15504.87308.38500.73050.85061.23900.9651
20135.1550 0.00005.15505.07278.30200.73050.91581.3034 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 0.8981;
SW Florida Water Management District 0.3928.
Schedule 6
City Direct Rates Overlapping Rates
City of Clearwater, Florida
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(rate per $1,000 of assessed value)
149
Attachment number 1 \nPage 161 of 190
Item # 2
Fiscal
Year
Taxes Levied for
the Fiscal YearAmount
Percentage
of Levy
Collections in
Subsequent
Years Amount
Percentage
of Levy
2004 38,506,354$ 37,015,835$ 96.13 131,782$ 37,147,617$ 96.47
2005 42,967,58541,463,597 96.50 121,773 41,585,370 96.78
2006 49,764,77947,957,449 96.37 54,756 48,012,205 96.48
2007 55,506,24853,668,684 96.69 149,207 53,817,891 96.96
2008 52,150,53450,215,870 96.29 216,646 50,432,516 96.71
2009 48,014,74046,405,161 96.65 208,895 46,614,056 97.08
2010 45,469,63843,912,287 96.57 150,712 44,062,999 96.91
2011 40,551,36339,163,100 96.58 40,560 39,203,660 96.68
2012 39,162,29537,874,151 96.71 32,637 37,906,788 96.79
2013 38,622,43837,298,959 96.57 - 37,298,959 96.57
Note1:Discountsareallowedforearlypayment:4%forNovember,3%forDecember,2%forJanuary,and1%for
February. No discount is allowed for payment in March. Penalties are assessed beginning in April.
Note2:Priortofiscalyear2012,thePinellasCountyTaxCollectordidnotallocatedelinquenttaxescollectedbythe
originaltaxyearlevied.Consequently,allcollectionsofdelinquenttaxeswereappliedtotheimmediatelyprecedingtax
year.Beginningwithfiscalyear2012,theTaxCollectorhasallocateddelinquenttaxescollectedbytheoriginaltax
year levied.
Schedule 7
Collected within the Fiscal
Year of the Levy Total Collections to Date
City of Clearwater, Florida
Property Tax Levies and Collections
Last Ten Fiscal Years
150
Attachment number 1 \nPage 162 of 190
Item # 2
Taxpayer
Taxable
Assessed
ValueRank
Percentage of
Total City
Taxable
Assessed
Value
Taxable
Assessed
ValueRank
Percentage of
Total City
Taxable
Assessed
Value
REAL PROPERTY
BELLWETHER PROP FLA 134,375,938$ 11.79%96,895,400$ 11.16%
CRYSTAL BEACH CAPITAL LLC 67,848,466 20.91%
JOHN S TAYLOR PROPERTIES LLC 43,830,00030.59%31,042,00020.37%
STANDARD GRAND RESERVE LLC 39,100,00040.52%
CENTRO NP CLEARWATER MALL LLC37,420,91150.50%
SAND KEY ASSOC LTD PARTNERSHIP36,550,00060.49%25,500,00080.31%
SANDPEARL RESORT LLC 34,814,39270.46%
ZOM BAYSIDE ARBORS LTD 34,218,92580.46%
NWP CLEARWATER HOLDINGS LLC 30,500,00090.41%
WEINGARTEN NOSTAT INC 26,398,500100.35%25,875,00070.31%
CALIFORNIA STATE TEACHERS 29,300,00030.35%
GRAND VENEZIA BAYWATCH LP 28,400,00040.34%
GRAND BELLAGIO BAYWATCH LTD 27,840,90050.33%
CLEARWATER BEACH DEV 26,000,00060.31%
ST JOE CO 24,300,00090.29%
NORTHWOOD PLAZA 22,500,000100.27%
Total 485,057,132$ 6.47%337,653,300$ 4.06%
Source: Pinellas County Property Appraiser
Schedule 8a
City of Clearwater, Florida
Principal Real Property Taxpayers
Current Year and Nine Years Ago
2013 2004
151
Attachment number 1 \nPage 163 of 190
Item # 2
Taxpayer
Taxable
Assessed
ValueRank
Percentage of
Total City
Taxable
Assessed
Value
Taxable
Assessed
ValueRank
Percentage of
Total City
Taxable
Assessed
Value
PERSONAL PROPERTY
FLORIDA POWER CORP (1)68,759,251$ 117.09%54,208,940$ 210.67%
VERIZON FLORIDA LLC (2)36,745,54629.13%61,569,380 112.12%
BRIGHT HOUSE NETWORKS LLC (3)13,595,18733.38%15,298,960 33.01%
PUBLIX SUPER MARKET9,264,32842.30%
FLORIDA GAS TRANSMISSION8,056,27852.00%
HYATT REGENCY CLEARWATER BEACH6,627,99261.65%
INSTRUMENT TRANSFORMERS6,263,53171.56%5,656,53061.11%
MODEL SCREW PRODUCTS INC5,535,80781.38%
HILTON CLEARWATER BEACH RESORT4,668,74391.16%
MONIN INC4,530,651101.13%
BAUSCH & LOMB INC 9,699,90041.91%
GTE AMERICAST 6,696,51051.32%
BURDINES INC 4,546,13070.89%
SHERATON SAND KEY 3,499,33080.69%
ADAMS MARK 2,793,18090.55%
GENERAL ELECTRIC CREDIT CO2,732,720100.54%
Total164,047,314$ 40.77%166,701,580$ 32.81%
Notes:
(1) Progress Energy was formerly Florida Power
(2) Verizon Florida, Inc. was formerly GTE
(3) Bright House Networks was formerly Time Warner Entertainment
Source: Pinellas County Property Appraiser
Schedule 8b
City of Clearwater, Florida
Principal Personal Property Taxpayers
Current Year and Nine Years Ago
2013 2004
152
Attachment number 1 \nPage 164 of 190
Item # 2
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Attachment number 1 \nPage 165 of 190
Item # 2
Percentage of
GeneralPublic ServiceSales TaxActual Taxable
FiscalObligationTax RevenueRevenueValue ofPer
YearBondsBondsBondsTotalProperty (a)Capita (b)
2004-$ 10,645$ 36,075$ 46,720$ 0.59%423
2005 - 10,270 30,615 40,885 0.47%369
2006 - 9,885 24,955 34,840 0.34%315
2007 - 9,565 19,080 28,645 0.23%259
2008 - 13,000 12,975 25,975 0.20%236
2009 - 12,545 6,620 19,165 0.16%174
2010 - 8,540 - 8,540 0.08%79
2011 - - - - - -
2012 - - - - - -
2013 - - - - - -
(a) See Schedule 5 for property value data.
(b) Population data can be found in Schedule 14.
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
Schedule 10
General Bonded Debt Outstanding
City of Clearwater, Florida
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
(amounts in thousands, except per capita)
154
Attachment number 1 \nPage 166 of 190
Item # 2
Estimated
EstimatedShare of
DebtPercentageOverlapping
Governmental Unit Outstanding Applicable a Debt
Debt repaid with property taxes -$ n/a-$
Other debt
Pinellas County Governmental Activities Bonds 3,109 13.8%429
Pinellas County School District State Bonds b 21,985 13.8%3,031
Pinellas County School District Capital Leases12,546 13.8%1,729
Subtotal, overlapping debt 5,189
City direct debt 17,749
Total direct and overlapping debt 22,938$
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 unit's taxable assessed value
that is within the City's boundaries and dividing it by each unit's total taxable assessed value.
b The School District State Bonds are secured by a pledge of the District's portion of the State-assessed motor
vehicle license tax. The State's full faith and credit is also pledged for the bonds.
(amounts in thousands)
Schedule 11
City of Clearwater, Florida
Direct and Overlapping Governmental Activities Debt
As of September 30, 2013
155
Attachment number 1 \nPage 167 of 190
Item # 2
Total Net Debt
Applicable
Total Net Debtto Limit
FiscalDebtApplicableLegalas Percentage
YearLimitto LimitDebt Marginof Debt Limit
20041,236,804$ 249,370$ 987,434$ 20.16
20051,395,730 236,154 1,159,576 16.92
20061,631,179 247,706 1,383,473 15.19
20072,028,832 230,639 1,798,193 11.37
20082,128,847 224,224 1,904,623 10.53
20091,942,045 271,594 1,670,451 13.98
20101,672,462 248,800 1,423,662 14.88
20111,982,900 232,771 1,750,129 11.74
20121,911,916 224,409 1,687,507 11.74
20131,904,237 215,753 1,688,484 11.33
Legal Debt Margin Calculation for Fiscal Year 2013:
Assessed valuation of non-exempt real estate 9,521,187$
Debt Limit (20% of assessed valuation per City Charter)1,904,237
Debt applicable to limit:
Revenue bonds 229,060$
Capital leases 8,760
Less: Amount set aside for repayment
of bonded debt (22,067)
215,753
Legal debt margin 1,688,484$
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.
(amounts in thousands)
Schedule 12
City of Clearwater, Florida
Legal Debt Margin Information
Last Ten Fiscal Years
156
Attachment number 1 \nPage 168 of 190
Item # 2
Less:Net
FiscalGrossOperatingAvailable
Year Revenues Expenses Revenues Principal Interest Coverage
2004 9,120$ -$ 9,120$ 5,270$ 1,674$ 1.31
2005 9,978 - 9,978 5,460 1,432 1.45
2006 10,704 - 10,704 5,660 1,896 (a)1.42
20079,931 - 9,931 5,875 889 1.47
2008 9,863 - 9,863 6,105 641 1.46
2009 8,574 - 8,574 6,355 397 1.27
2010 7,987 - 7,987 6,620 132 1.18
2011 - - - - - -
2012 - - - - - -
2013 - - - - - -
2004 1,086$ -$ 1,086$ 460$ 623$ 1.00
2005 1,098 - 1,098 465 614 1.02
2006 1,107 - 1,107 475 603 1.03
2007 1,112 - 1,112 490 591 1.03
2008 1,107 - 1,107 500 577 1.03
2009 1,104 - 1,104 515 561 1.03
2010 1,105 - 1,105 530 544 1.03
2011 1,099 - 1,099 550 526 1.02
2012 1,098 - 1,098 570 507 1.02
2013 1,084 1,084 590 485 1.01
Public Service Tax/Improvement Revenue Bonds (c)
2004 17,027$ -$ 17,027$ 360$ 496$ 19.89
2005 17,493 - 17,493 375 485 20.34
2006 18,118 - 18,118 385 473 21.12
2007 18,194 - 18,194 320 464 23.21
2008 18,280 - 18,280 330 450 23.44
2009 18,987 - 18,987 340 438 24.40
2010 19,680 - 19,680 355 425 25.23
2011 19,081 - 19,081 8,540 (d)291 2.16
2012 - - - - - -
2013 - - - - - -
(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 $8,170,000
on February 1, 2011 to redeem all outstanding principal as of that date.
Debt Service
Infrastructure Sales Tax Bonds (a)
Spring Training Facility Bonds (b)
Schedule 13
City of Clearwater, Florida
Pledged-Revenue Coverage
Last Ten Fiscal Years
(amounts in thousands)
Page 1 of 2
157
Attachment number 1 \nPage 169 of 190
Item # 2
Less:Net
FiscalGrossOperatingAvailableMaximum
Year Revenues Expenses Revenues Principal Interest Coverage Coverage (a)
Water & Sewer Utility Revenue Bonds
200444,193$ 31,206$ 12,987$ 6,575$ 2,964$ 1.36
200546,379 32,243 14,136 7,000 2,892 1.43
200651,197 36,546 14,651 7,020 2,711 1.51
200752,815 37,109 15,706 7,115 3,588 1.47
200854,014 38,325 15,689 7,080 3,817 1.44
200956,952 36,305 20,647 7,195 3,773 1.88
201058,220 37,358 20,862 4,685 9,310 1.49
201161,473 40,304 21,169 4,935 9,627 1.45
201263,743 38,479 25,264 5,190 8,008 1.91
201364,665 37,001 27,664 5,465 8,333 2.00
Gas Utility Revenue Bonds
200433,229$ 26,316$ 6,913$ 675$ 1,370$ 3.383.18
200537,797 30,584 7,213 770 1,228 3.613.35
200643,772 34,154 9,618 825 1,195 4.764.47
200739,756 30,483 9,273 855 1,162 4.604.31
200841,582 33,562 8,020 765 741 5.333.73
200939,992 26,813 13,179 770 730 8.796.13
201040,515 28,517 11,998 775 704 8.115.75
201137,021 25,934 11,087 795 678 7.535.16
201236,916 24,919 11,997 795 649 8.315.58
201337,922 27,159 10,763 825 502 8.115.01
Stormwater Utility Revenue Bonds
2004 9,680$ 5,923$ 3,757$ 570$ 1,445$ 1.86
200510,522 5,753 4,769 580 1,830 1.98
200611,589 6,020 5,569 925 1,906 1.97
200712,458 6,161 6,297 985 1,874 2.20
200813,270 7,038 6,232 1,015 1,845 2.18
200914,231 7,684 6,547 1,050 1,814 2.29
201015,283 6,766 8,517 1,080 1,782 2.98
201115,656 7,917 7,739 1,120 1,741 2.70
201216,355 8,480 7,875 1,155 1,712 2.75
201316,230 8,217 8,013 1,100 1,421 3.18
(a) Maximum debt service coverage is presented for continuing disclosure on the Gas System
Debt Service
Revenue Bonds and is based upon the maximum annual debt service for outstanding
bonds and parity bonds.
Schedule 13 (continued)
City of Clearwater, Florida
Pledged-Revenue Coverage
Last Ten Fiscal Years (a)
(amounts in thousands)
Page 2 of 2
158
Attachment number 1 \nPage 170 of 190
Item # 2
YearPopulation (a)
Personal
Income
(thousands of
dollars)
Per Capita
Personal
Income (b)
Median
Age (c )
School
Enrollment (d)
Annual Average
Unemployment
Rate (e)
2004 110,3253,680,552$ 33,361$ 44.016,323 4.7
2005 110,8313,858,581 34,81544.215,964 3.4
2006 110,6024,101,233 37,08144.215,696 2.9
2007 110,4694,352,147 39,39744.515,500 3.8
2008 110,2514,477,073 40,60844.515,482 5.5
2009 109,9074,470,467 40,67545.014,975 10.1
2010 107,6854,296,524 39,89945.314,704 12.4
2011 107,8054,034,279 37,42246.314,375 10.9
2012 107,9064,055,431 37,58346.514,210 8.7
2013 109,0654,225,396 38,74246.814,010 6.7
(a)
(b)
(c )
(d)
(e)
Note:
DataisforPinellasCountyforprioryear.SourceistheUniversityofFlorida,BureauofEconomicand
Business Research.
Source of data is the Pinellas County School District.
Sourceforfiscalyears2004thru2009istheUniversityofFlorida,BureauofEconomicandBusiness
Research,FloridaStatisticalAbstract,AnnualAveragesoftheindicatedfiscalyear.Sourceforfiscal2010
thru 2013 is the US Dept of Labor, Bureau of Labor Statistics, Tampa Metro Area as of September 30.
Dataisthelatestpublishedannualdataavailableforanunspecifiedpointineachyear,notspecifically
September 30.
Schedule 14
City of Clearwater, Florida
Demographic and Economic Statistics
Last Ten Fiscal Years
SourceistheUniversityofFlorida,BureauofEconomicandBusinessResearch:April1,2013estimate
for current year and Florida Statistical Abstract for prior years.
Dataisfrom percapitapersonalincome forPinellasCountyfortwoyearsprior.SourceistheUniversity
of Florida, Bureau of Economic and Business Research.
159
Attachment number 1 \nPage 171 of 190
Item # 2
Employer EmployeesRank
Percentage
of Total
County
Employment EmployeesRank
Percentage
of Total
County
Employment
Pinellas County School District 15,967 13.77%
Bay Pines VA Medical Center 4,364 21.03%
City of St. Petersburg 3,120 30.74%
All Children's Hospital 2,900 40.68%
St. Petersburg College 2,697 50.64%
Raymond James Financial 2,600 60.61%
Pinellas County Sheriff 2,596 70.61%
Morton Plant Hospital 2,550 80.60%
Mease Hospital 2,100 90.50%
Bayfront Medical Center 2,000 100.47%
Home Shopping Network 2,000 100.47%
Total Employment b 423,756
a Data is for Pinellas County. City data is not available.
c Data for 2004 is not available.
b Source: Florida Research and Economic Database and Pinellas County Department of Economic Development.
2013 b 2004 c
Schedule 15
City of Clearwater, Florida
Principal Employersa
Current Year and Nine Years Ago
160
Attachment number 1 \nPage 172 of 190
Item # 2
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Function/Program
General government287.0 286.4 287.3 307.5 322.0 327.3 321.6 346.6 326.6 316.5 317.0
Public safety:
Fire 200.0 202.0 202.0 215.0 221.0 212.0 212.0 211.0 205.0 201.0 201.0
Police 397.6 399.9 405.9 407.9 407.9 393.9 389.9 370.9 344.0 342.5 343.5
Physical environment36.0 36.0 36.0 38.7 38.7 34.0 33.5 28.5 27.5 17.5 17.0
Transportation 73.0 73.0 71.0 74.3 74.3 69.0 67.5 57.5 53.5 52.5 38.0
Economic environment64.3 67.3 67.1 69.5 66.5 64.5 62.5 11.0 11.0 8.0 9.0
Human services 4.0 4.0 3.0 3.0 3.0 3.0 2.0 - - - -
Culture and recreation:
Library 83.4 95.9 95.9 94.9 93.9 88.4 78.3 73.2 73.2 73.6 73.6
Parks & Rec 217.0 241.9 235.4 239.8 240.8 221.8 203.7 191.1 184.1 184.7 197.2
Water & Sewer Utility 170.0 169.0 169.0 175.0 175.0 168.0 169.0 164.0 166.0 167.0 167.0
Gas Utility 90.0 90.0 90.0 90.0 90.0 90.0 84.0 77.0 77.0 79.0 83.0
Solid Waste Utility 106.0 107.5 109.5 112.0 112.0 112.0 112.0 112.0 112.0 112.2 112.2
Stormwater Utility 40.0 40.0 46.0 46.0 46.0 46.0 47.0 46.0 47.0 48.0 50.0
Recycling 23.5 23.5 23.5 22.5 22.5 22.5 22.3 22.3 22.3 22.3 22.3
Marine 35.9 35.9 36.4 32.6 18.1 18.6 18.8 17.1 16.1 17.1 17.1
Clearwater Harbor Marina 5.6 5.6 5.6 5.6
Aviation 2.4 2.4 1.9 1.9 1.9 1.9 1.7 1.4 1.4 1.4 1.4
Parking System 14.8 20.8 20.8 20.8 20.7 20.7 20.7 31.6 31.6 30.8 30.6
Total 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 1,679.7 1685.5
Source: City of Clearwater Office of Management and Budget
Schedule 16
City of Clearwater, Florida
Full-time Equivalent City Government Employees by Function/Program
Last Ten Fiscal Years
Full-time Equivalent Employees as of September 30
161
Attachment number 1 \nPage 173 of 190
Item # 2
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Attachment number 1 \nPage 174 of 190
Item # 2
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Function/Program
Public safety
Fire
Stations7 8 8 8 8 8 8 8 8 8 8
Police
Stations 9 9 10 10 10 9 6 5 6 6 6
Transportation
Paved streets (miles)304 305 305 305 305 305 313 314 315 316 316
Culture and recreation
Library system
Volumes in collection (thousands)557 557 570 565 590 601 606 606 601 598 581
Parks and recreation
Parks acreage 1,370 1,370 1,374 1,400 1,400 1,400 1,400 1,427 1,427 1,427 1427
Recreational paths (miles)7 7 13 14 16 16 16 16 16 16 16
Playgrounds 31 31 32 33 33 29 29 29 27 27 27
Baseball and softball fields 36 35 35 35 35 32 32 32 32 32 34
Soccer and football fields 17 17 24 25 25 20 20 20 20 20 18
Recreation centers 12 12 7 7 7 7 7 6 5 5 5
Water & Sewer Utility
Water mains (miles)559 567 567 568 571 575 593 592 592 591 590
Sanitary sewer mains (miles) 363 363 363 365 368 362 362 363 363 363 363
Daily treatment capacity
(millions of gallons)29 29 29 29 29 29 29 29 29 29 29
Gas Utility
Gas mains (miles)686 729 753 786 816 814 821 826 830 843 849
Stormwater Utility
Stormwater mains (miles)147 147 147 148 156 146 148 148 148 150 150
Marine
Boat slips 209 209 209 209 209 209 207 207 207 203 189
Clearwater Harbor Marina
Boat slips 126 126 126 126
Aviation
Airpark spaces 177 177 177 177 177 177 177 177 177 177 177
Parking system
Parking spaces 3,615 3,653 3,686 3,636 3,322 3,382 3,497 3,297 2,475 a 2,460 2319
a The 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.
Schedule 18
City of Clearwater, Florida
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
As of September 30
163
Attachment number 1 \nPage 175 of 190
Item # 2
This Page Intentionally Left Blank
164
Attachment number 1 \nPage 176 of 190
Item # 2
165
Single Audit /
Grants Compliance
Attachment number 1 \nPage 177 of 190
Item # 2
This Page Intentionally Left Blank
166
Attachment number 1 \nPage 178 of 190
Item # 2
Attachment number 1 \nPage 179 of 190
Item # 2
Attachment number 1 \nPage 180 of 190
Item # 2
Attachment number 1 \nPage 181 of 190
Item # 2
Attachment number 1 \nPage 182 of 190
Item # 2
FY 2013
Federal Grantor / Federal
Pass-through Grantor / CFDAProgram/Share of
Program TitleNumberGrant I.D. NumberProject #Expenditures
FEDERAL AWARDS
U.S. Department of Housing and Urban Development:
Community Development Block Grant - Entitlement14.218B-09-MC-12-0002 133,906$
14.218B-10-MC-12-0002544,395
14.218Program Income 29,404
ARRA-Neighborhood Stabilization Program 314.218B-11-MN-12-00311,042,991
1,750,696
Home Investment Partnerships Program14.239M-09-MC-12-0230323,424
14.239M-10-MC-12-0230234,797
14.239M-11-MC-12-023046,878
14.239Program Income529,203
1,134,302
Passed through Florida Suncoast Housing Partners
Passed through Pinellas County
Neighborhood Stabilization Program 2 14.256 181-99646 3,744
Total U.S. Department of Housing and Urban Development 2,888,742
U.S. Department of Justice:
Federal Forfeiture Sharing 16.000FL0520300 181-99387 44,958
Office of Victims of Crimes
CATFHT Enhancement Project 2011 16.3202011-VT-BX-K002 181-99252 122,766
122,766
Bureau of Justice Assistance
Edward Byrne Memorial Justice Assistance Grant Program - Report
Review Team Program 16.7382012-DJ-BX-0015 181-99248 60,658
60,658
Total U.S. Department of Justice 228,382
U.S. Department of Transportation:
Federal Highway Administration
Passed through Florida DEP - OGT:
Recreational trails Program - Lake Chautauqua Trails 20.219T1021 315-93272 14,758
Recreational Trails Program - Lake Belleview Trail 20.219T1134 315-93272 18,273
Total U.S. Department of Transportation 33,031
City of Clearwater, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2013
171
Attachment number 1 \nPage 183 of 190
Item # 2
U.S. Environmental Protection Agency:
Congressionally mandated Projects - Sanitary Sewer Extension 66.202XP-95455010-0 315-96630 46,552
Congressionally mandated Projects - Clarifier Rehab 66.202XP-95478811-0 315-96654 790,497
66.202 837,049
Office of Solid Waste and Emergency Response
Total U.S. Environmental Protection Agency 837,049
Corporation For National and Community Services:
Passed through FL Commission on Community Services
Americorps - 2012 94.006 181-99250 44,958
Passed through FL Commission on Community Services
Americorps - 2013 94.006 181-99246 122,766
Total Corporation for National and Community Services 167,724
Total Federal Financial Assistance 4,154,928$
172
Attachment number 1 \nPage 184 of 190
Item # 2
FY 2013
State Grantor / State
Pass-through Grantor / CSFAProgram/Share of
Program TitleNumberGrant I.D. NumberProject #Expenditures (a)
STATE FINANCIAL ASSISTANCE
Florida Department of Community Affairs:
Florida Housing Finance Corporation
State Housing Initiative Partnership Program (SHIP)52.901 n/aFund 191335,579
Total Florida Department of Community Affairs 335,579
Florida Department of Transportation:
Aviation Development Grants -
Install New Security Fencing and Cameras55.004FPN:415770-1-94-01, Contract APF54315-948583,193
Airpark Runway/Taxiway Extension and Rehabilitation55.004FPN:422554-1-94-01; Contract AQJ28315-948711,226,731
Total Florida Department of Transportation 1,229,924
Florida Department of Revenue:
Phillies Stadium73.016 500,004
Total Florida Department of Revenue 500,004
Total State Financial Assistance 2,065,507$
Total Expenditures of Federal Awards
and State Financial Assistance Projects 6,220,435$
(a) Funded with State grants and aids appropriations.
City of Clearwater, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2013
173
Attachment number 1 \nPage 185 of 190
Item # 2
174
City of Clearwater, Florida
Notes to Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2013
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, depending on the type of fund in which
the grant is recorded, as described in Note 1.C. 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 14.218 $ 653,409
U.S. HUD Home Investment Partnerships Program 14.239 $1,093,694
Florida Housing Finance Corporation, State Housing
Initiative Partnership Program 52.901 $ 279,888
NOTE 5 – Loans Outstanding
The City had the following loan balances outstanding at September 30, 2013. 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 $ 3,153,515
14.239 Home Investment Partnership 7,086,041
52.901 State Housing Initiative Partnership 6,917,819
$ 17,157,375
Attachment number 1 \nPage 186 of 190
Item # 2
Attachment number 1 \nPage 187 of 190
Item # 2
Attachment number 1 \nPage 188 of 190
Item # 2
Attachment number 1 \nPage 189 of 190
Item # 2
Attachment number 1 \nPage 190 of 190
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Item # 2
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Item # 2
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8Attachment number 2 \nPage 9 of 9
Item # 2
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Declare list of vehicles and equipment surplus to the needs of the City; authorize disposal through sale to the highest bidder at the
Tampa Machinery Auction, Tampa, Florida; and authorize the appropriate officials to execute same. (Consent)
SUMMARY:
All vehicles and equipment have been replaced as necessary, or are no longer required.
Tampa Machinery Auction is the Tampa Bay Purchasing Cooperative Auctioneer of Record. Tampa Machinery
Auction holds a live auction monthly and accepts internet bids at the time of the live auction.
Type:Other
Current Year Budget?:No Budget Adjustment:None
Budget Adjustment Comments:
Current Year Cost:Annual Operating Cost:
Not to Exceed:Total Cost:
For Fiscal Year: to
Appropriation Code Amount Appropriation Comment
0566-00000-364413-000-
0000
TBDSale Proceeds
Review Approval:1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
Item # 3
Fleet Surplus for May 2014 Auction
REASON FOR REPLACE-
ITEM #ASSET #YEAR DESCRIPTION SERIAL NUMBER MILEAGE SURPLUS / DISPOSAL MENT #
1 G0334 1992 YANMAR L90 GENERATOR 1118843 11014HR AGE/CONDITION/DISPOSAL
2 G1272 1994 FORD RANGER PICK UP TRUCK 1FTCR10U3RTA63729 49152MI AGE/CONDITION/REPLACED G2950
3 G1965 1998 GRAVELY PR0 200 SAND PRO 338 491HR AGE/CONDITION/DISPOSAL
4 G1868 1997 SPARTAN SQUAD FIRE TRUCK 4S7AT1697VC023626 123725MI AGE/CONDITION/REPLACED G3965
5 G1869 1996 FORD E373 1FDKE37H3THA50819 99512MI AGE/CONDITION/REPLACED G3788
6 G2008 1998 FORD TAURUS 4 DOOR 1FAFP52U9WA270274 56407MI AGE/CONDITION/NOT REPLACED
7 G2162 1999 JOHN DEERE TRACKHOE FF0200X500780 3787HRS AGE/CONDITION/REPLACED G3893
8 G2170 1999 SPARTAN FIRE ENGINE 4S7AT9095XC031394 70,929MI AGE/CONDITION/REPLACED G3964
9 G2223 2000 BROYHILL LOAD-N-PACK 80HD 991295-5.13 6165HRS AGE/CONDITION/REPLACED G3978
10 G2418 2001 PETERBILT SIDE LOAD GARB 1NPZL00X62D713758 81101MI AGE/CONDITION/REPLACED G3772
11 G2456 2001 CHEVY SILV. 1500 EXT CAB PU 2GCEC19V611378153 95120MI AGE/CONDITION/REPLACED G4057
12 G2458 2001 SUNRAY ARROW BOARD AB25-088 XXX AGE/CONDITION/REPLACED G4032
13 G2459 2001 SUNRAY ARROW BOARD AB25-087 XXX AGE/CONDITION/REPLACED G4031
14 G2529 2003 CHEVY SILVERADO 1500 1GCEC19V33Z309981 126006MI AGE/CONDITION/REPLACED G3954
15 G2615 2002 GRADALL EXCAVATOR SN0316331 2317MILES AGE/CONDITION/REPLACED G3983
16 G2669 2003 EXMARK WALK BEHIND MOWER 407511 XXX AGE/CONDITION/REPLACED G4006
17 G2723 2002 INT 4700 RECYLING TRUCK 1HTSCAAL62H547067 69835MI AGE/CONDITION/NOT REPLACED
18 G2724 2002 INT. 4700 RECYCLE TRUCK 1HTSCAAL82H547068 66790MI AGE/CONDITION/REPLACED G3952
19 G2725 2002 INT. 4700 RECYCLE TRUCK 1HTSCAAL62H547070 56164MI AGE/CONDITION/NOT REPLACED
20 G2726 2002 INT. 4700 RECYCLE TRUCK 1HTSCAALX2H547069 53104MI AGE/CONDITION/REPLACED G3953
21 G2747 2003 GMC SONOMA PICK UP TRUCK 1GTCS19X038203764 73288MI AGE/CONDITION/REPLACED G4035
22 G2756 2003 FORD CROWN VICTORIA 2FAHP71WX3X189200 91151MI AGE/CONDITION/REPLACED G4018
23 G2758 2003 FORD CROWN VICTORIA 2FAHP71W73X189204 94996MI AGE/CONDITION/REPLACED G4019
24 G2773 2003 PETERBILT FEL GARBAGE TRUCK 1NPZLTOX63D714962 74,238MI AGE/CONDITION/REPLACED G3984
25 G2828 2004 MADVAC LITER COL VEHICLE 3211 525HRS AGE/CONDITION/REPLACED G4003
26 G2835 2004 JACOBSEN GROOM MASTER 89892601831 3279MI AGE/CONDITION/REPLACED G4004
27 G2844 2004 FORD CROWN VICTORIA 2FAFP71W34X139148 95353MI AGE/CONDITION/REPLACED G3924
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28 G2851 2004 FORD CROWN VICTORIA 2FAFP71W94X139140 94793MI AGE/CONDITION/REPLACED G4020
29 G2852 2004 FORD CROWN VICTORIA 2FAFP71W24X139142 106298MI AGE/CONDITION/REPLACED G3930
30 G2888 2004 STERLING ACTERRA JAWS TR.2FZACHDC65AN64443 102686MI AGE/CONDITION/REPLACED G3829
31 G2916 2004 HONDA GENERATOR EA6-3143695 XXX AGE/CONDITION/NOT REPLACED
32 G2922 2004 HIGH CUBE TV SEWER VAN 1FDXE45S64HA07068 49200MI AGE/CONDITION/REPLACED G3970
33 G2977 2005 TORO SAND PRO 2020 MOWER 250000201 3027HR AGE/CONDITION/REPLACED G4005
34 G2978 2005 CHRYLSER 300 4 DOOR SEDAN 2C3JA43R15H616154 99095MI AGE/CONDITION/DISPOSAL
35 G2987 2005 FORD CROWN VICTORIA 2FAFP71W55X143980 94870MI AGE/CONDITION/REPLACED G4021
36 G2988 2005 FORD CROWN VICTORIA 2FAFP71W55X143994 96440MI AGE/CONDITION/REPLACED G4022
37 G2989 2005 FORD CROWN VICTORIA 2FAFP71W95X143982 89531MI AGE/CONDITION/REPLACED G4023
38 G2996 2005 FORD CROWN VICTORIA 2FAFP71W95X143996 104241MI AGE/CONDITION/REPLACED G4025
39 G3032 2006 STERLING ACTERRA JAWS TR.2FZACHDCX6AV96734 96124MI AGE/CONDITION/REPLACED G3978
40 G3169 2006 FORD CROWN VIC PPV 2FAFP71WX6X131180 113397MI AGE/CONDITION/REPLACED G3947
41 G3171 2006 FORD CROWN VIC PPV 2FAFP71W36X131179 94587MI AGE/CONDITION/REPLACED G4026
42 G3175 2006 FORD CROWN VIC PPV 2FAFP71W96X131171 104525MI AGE/CONDITION/REPLACED G3950
43 G3181 2006 FORD CROWN VIC PPV 2FAFP71W06X131172 93391MI AGE/CONDITION/REPLACED G4027
44 G3208 2006 VIBRATING WACKER 5612295 XXX AGE/CONDITION/REPLACED G3834
45 G3340 2007 FORD CROWN VIC PPV 2FAFP71W17X136866 98824MI AGE/CONDITION/REPLACED G4028
46 G3480 2008 FORD CROWN VIC PPV 2FAFP71V78X156788 105113MI AGE/CONDITION/REPLACED G4029
47 G3496 2008 E-Z GO TEXTRON 1200G UTILITY 2603527 307HR AGE/CONDITION/REPLACED G3897
48 G3680 2010 KAWASAKI MULE 4010 4X4 JK1AFCM18AB504660 1208HRS AGE/CONDITION/REPLACED G3999
PALLET OF FIRE SHOP PARTS
PALLET OF POLICE STROBE BARS
PALLET OF MISC. ELECTRONICS
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Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Authorize the execution of a Joint Participation Agreement (JPA) between the City of Clearwater and the State of Florida Department of
Transportation (FDOT) for the rehabilitation of hangars at the Clearwater Airpark and adopt Resolution 14-10.
SUMMARY:
The FDOT has agreed to provide 80% funding to rehabilitate the maintenance hangar to include: replacing insulation,
upgrading electrical/wiring throughout the hangar, adding outside lighting, replacing indoor lighting with cost effective
LED lighting, repairing leaking roof, rehabilitating office to include new ceiling, repairing door closures and painting
and adding signage in front of hangar at the Clearwater Airpark in the amount of $160,000.00.
A midyear budget amendment will establish the capital project 315-94881, Airpark Hangar Rehabilitation in the
amount of $200,000.00 recognizing the FDOT grant funding in the amount of $160,000.00 and allocating general fund
reserves in the amount of $40,000.00.
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
RESOLUTION NO. 14-10
A RESOLUTION OF THE CITY OF CLEARWATER,
FLORIDA AUTHORIZING THE EXECUTION OF A JOINT
PARTICIPATION AGREEMENT BETWEEN THE CITY OF
CLEARWATER AND THE STATE OF FLORIDA,
DEPARTMENT OF TRANSPORTATION, TO
REHABILITATE THE MAINTENANCE HANGAR TO
INCLUDE: REPLACING INSULATION, UPGRADING
ELECTRICAL/WIRING THROUGHOUT THE HANGAR,
ADDING OUTSIDE LIGHTING, REPLACING INDOOR
LIGHTING WITH COST EFFICIENT LED LIGHTING,
REPAIRING LEAKING ROOF, REHABILITATING OFFICE
TO INCLUDE NEW CEILING, REPAIRING DOOR
CLOSURES AND PAINTING AND ADDING SIGNAGE IN
FRONT OF HANGAR AT THE CLEARWATER AIRPARK;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Florida Department of Transportation (FDOT) has agreed to
provide funding to rehabilitate the maintenance hangar to include: replacing insulation,
upgrading electrical/wiring throughout the hangar, adding outside lighting, replacing
indoor lighting with cost effective LED lighting, repairing leaking roof, rehabilitating office
to include new ceiling, repairing door closures and painting and adding signage in front
of hangar at the Clearwater Airpark under Joint Participation Agreement Financial
Project No.: 425922-1-94-01, Contract No.: ARB47, a copy of which is attached hereto
as Exhibit “A”; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF CLEARWATER, FLORIDA:
Section 1. The City Council hereby accepts and approves the Joint Participation
Agreement between the City and the State of Florida Department of
Transportation, Financial Project No.: 425922-1-94-01, Contract No.: ARB47 at
the Clearwater Airpark.
Section 2. This resolution shall take effect immediately upon adoption
PASSED AND ADOPTED this _______ day of _____________, 2014.
____________________________
George N. Cretekos
Mayor
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Approved as to form: Attest:
__________________________ _____________________________
Camilo A. Soto Rosemarie Call
Assistant City Attorney City Clerk
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Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Authorize a Joint Participation Agreement (JPA) between the City of Clearwater and the State of Florida Department of Transportation
(FDOT) for the rehabilitation of hangar C at the Clearwater Airpark, adopt Resolution 14-12, and authorize the appropriate officials to
execute same.
SUMMARY:
FDOT has agreed to provide 80% of the funding to rehabilitate hangar C at the Clearwater Airpark. The scope of this
work will include but is not limited to the razing of hangar D, which is currently a shade hangar, and replacing it with a
T-hangar. The rebuilding of the T-hangar will include design, concrete, electrical, plumbing, civil engineering,
stormwater management and the creation of an oily water recovery system in the hangar in the amount of $400,000.00.
Upon execution of the JPA, a midyear budget amendment will establish capital project 315-94882, Rehabilitation of
Airpark hangar C in the amount of $500,000. Recognizing the FDOT grant funding in the amount of $400,000 and
allocating Penny for Pinellas funds in the amount of $100,000.
Review Approval:1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager ED 5) City Manager 6) Clerk
Cover Memo
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RESOLUTION NO. 14-12
A RESOLUTION OF THE CITY OF CLEARWATER,
FLORIDA AUTHORIZING THE EXECUTION OF A JOINT
PARTICIPATION AGREEMENT BETWEEN THE CITY OF
CLEARWATER AND THE STATE OF FLORIDA,
DEPARTMENT OF TRANSPORTATION, TO
REHABILITATE HANGAR C AT THE CLEARWATER
AIRPARK. THE SCOPE OF THIS WORK WILL INCLUDE
BUT IS NOT LIMITED TO THE RAZING OF HANGAR D,
WHICH IS CURRENTLY A SHADE HANGAR, AND
REPLACING IT WITH A T-HANGAR. THE REBUILDING OF
THE T-HANGAR WILL INCLUDE DESIGN, CONCRETE,
ELECTRICAL, PLUMBING, CIVIL ENGINEERING,
STORMWATER MANAGEMENT AND THE CREATION OF
AN OILY WATER RECOVERY SYSTEM IN THE HANGAR;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Florida Department of Transportation (FDOT) has agreed to
provide funding to rehabilitate hangar C at the Clearwater Airpark. The scope of this
work will include but is not limited to the razing of hangar D, which is currently a shade
hangar, and replacing it with a T-hangar. The rebuilding of the T-hangar will include
design, concrete, electrical, plumbing, civil engineering, stormwater management and
the creation of an oily water recovery system in the hangar under Joint Participation
Agreement Financial Project No.: 425922-2-94-01, Contract No.: ARB48, a copy of
which is attached hereto as Exhibit “A”; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF CLEARWATER, FLORIDA:
Section 1. The City Council hereby accepts and approves the Joint Participation
Agreement between the City and the State of Florida Department of
Transportation, Financial Project No.: 425922-2-94-01, Contract No.: ARB48 at
the Clearwater Airpark.
Section 2. This resolution shall take effect immediately upon adoption
PASSED AND ADOPTED this _______ day of _____________, 2014.
____________________________
George N. Cretekos
Mayor
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Item # 5
Approved as to form: Attest:
__________________________ _____________________________
Camilo A. Soto Rosemarie Call
Assistant City Attorney City Clerk
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Item # 5
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Authorize the Chief of Police to sign Memoranda of Agreements between the State of Florida acting by and through the Department of
Management Services, Bureau of Federal Property Assistance as the State of Florida Single Point of Contact, and the City of Clearwater Police
Department for the conditional transfer of surplus military equipment that will be repurposed for use by the police department in furtherance of
law enforcement operations. (Consent)
SUMMARY:
The Federal Property Assistance (FPA) Program acquires and distributes U.S. Department of Defense and
federally owned tangible personal property declared excess/surplus by the military and federal government. This
property is allocated to the State of Florida for the benefit of state and local law enforcement, public agencies and
private/nonprofit health and education organizations.
The Florida Department of Management Services, Bureau of Federal Property Assistance, does not disseminate
the transfer paperwork and Memorandum of Agreement until after the surplus equipment has been received by the
receiving government entity.
As a condition of receiving surplus military equipment from the State of Florida, the requesting government entity is
required to sign a Memorandum of Agreement to indemnify and hold harmless the State of Florida, Department of
Management Services, for any and all lawsuits arising out of the use of the property.
On February 13, 2013, the city’s Resource Management Committee approved the Police Department’s acquisition
of three Humvees, and on March 5, 2014, the Committee approved the acquisition of a Mine Resistant, Ambush
Protected (MRAP) Vehicle by the Police Department.
Therefore, the Chief of Police is requesting the authority to accept the surplus military vehicles and the
authorization to sign Memoranda of Agreements with the State of Florida, Department of Management Services,
for the surplus equipment.
The costs incurred with the transfer, delivery, and repurposing of the acquired vehicles will be funded by special
project code 181-99387, Federal Forfeiture Sharing.
Type:Other
Current Year Budget?:No Budget Adjustment:None
Budget Adjustment Comments:
Current Year Cost:$ 16,000 Annual Operating Cost:0.00
Not to Exceed:Total Cost:$16,000
For Fiscal Year:2013 to 2014
Appropriation Code Amount Appropriation Comment
181-99387 16,000 Cost will be funded by Special Project Code 181-
99387, Federal Forfeiteure Sharing
Review Approval:1) Office of Management and Budget 2) Legal 3) Clerk 4) Assistant City Manager 5) City Manager 6) Clerk
Cover Memo
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Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Approve a Contract (Blanket Purchase Order) to Honeywell International, Inc. – Building Solutions of Chicago, IL for an amount not to
exceed $180,000 for the quarterly Maintenance Fees, from May 1, 2014 through April 30, 2015, per the contracts dated November 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 973-320-08-1. These contracts included provisions for guaranteed savings under the
Performance Contracting specifications.
The first contract was signed November 17, 2008. Several lighting changes were completed, air conditioning units were replaced and a
dehumidifier was installed in the pool area to create a better environment and protect the steel structure from rust and deterioration. The
contract term is 20 years. The savings in the fourth year was $40,516 above the guaranteed savings of $201,896.
The second contract was signed on April 28, 2010. This contract included lighting changes in numerous buildings, air conditioning
replacements and automated HVAC controls in various City buildings and pool pump replacement at the Long Center. The contract
term is 15 years. The savings in the third year was $42,030 above the guaranteed savings of $410,020.
The contracts require 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:None
Budget Adjustment Comments:
Current Year Cost:$138,122 Annual Operating Cost:
Not to Exceed:$180,000 Total Cost:$138,122
For Fiscal Year:5/1/2014 to 4/30/15
Appropriation Code Amount Appropriation Comment
565-06531-530300-519-000 180,000 Other Contractual Services
Review
Approval:
1) Office of Management and Budget 2) Solid Waste/General Support Services 3) Office of Management and
Budget 4) Legal 5) Clerk 6) Purchasing 7) Assistant City Manager 8) City Manager 9) Clerk
Cover Memo
Item # 7
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Award a contract (Blanket Purchase Order) to Jet Age Fuel of Clearwater, FL for an amount not to exceed $3,700,000 for the purchase
of unleaded and diesel fuel for city motorized equipment, as per City of Clearwater RFP 19-10, during the contract period May 1, 2014
through April 30, 2015 and authorize the appropriate officials to execute same. (Consent)
SUMMARY:
This blanket purchase order covers the purchase of unleaded and diesel fuel delivered to the city fuel facility located at
1701 N. Hercules Avenue. This fuel is used for all city equipment.
This is the final extension of a five-year contract.
The current average price for unleaded is $3.46 per gallon and diesel is $3.95 per gallon.
Per the U.S. Energy Information Administration, the estimated average retail price for diesel in 2015 is $3.73 per
gallon and the estimated average retail price for unleaded will be $3.39 per gallon.
This is a not to exceed price.
The City does not pay federal taxes, but does pay state taxes at the time of payment and submits for reimbursement on
a monthly basis.
Type:Purchase
Current Year Budget?:Yes Budget Adjustment:None
Budget Adjustment Comments:
Current Year Cost:$1,079,788.46 Annual Operating Cost:$3,233,357.86
Not to Exceed:$3,700,000 Total Cost:$3,700,000
For Fiscal Year:5/1/2014 to 4/30/2015
Appropriation Code Amount Appropriation Comment
566-06611-550500-519-
000
$3,700,000 BPO
Bid Required?:Yes Bid Number:
City of
Clearwater
RFP 19-10
Other Bid / Contract:Bid Exceptions:None
Review
Approval:
1) Office of Management and Budget 2) Solid Waste/General Support Services 3) Office of Management and
Budget 4) Legal 5) Clerk 6) Purchasing 7) Assistant City Manager 8) City Manager 9) Clerk
Cover Memo
Item # 8
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Award a contract (purchase order) to Richard H. Martin Roofing of Largo Florida, in the amount of $184,632.00 for the installation of a
sprayed polyurethane foam roof system and acrylic coating on the roofs of Building C and G of the Public Services Complex, per Bid
13-14 and authorize the appropriate officials to execute same. (Consent)
SUMMARY:
The roofs of buildings C and G at the Public Utilities Service Complex have developed leaks and are in need of coating to
protect the buildings and extend the useful life of the roof systems. Building G was originally scheduled to be repaired
in Fiscal Year 2015 but staff recommends the repair be done prior to the upcoming hurricane season.
Richard H. Martin Roofing provided the lowest responsible bid. The bid date was March 6, 2014.
Midyear amendments will transfer $142,000 Sewer Revenue (388422) from Capital Improvement Program (CIP) project
0315-96739, Reclaimed Water Distr Sys to 0315-96523, Public Utilities Admin Bldg R and R, and $42,710.47 from
Stormwater Retained Earnings to 315-94512, Roof Repairs for total funding in the amount of $184,710.47.
Type:Operating Expenditure
Current Year Budget?:No Budget Adjustment:Yes
Budget Adjustment Comments:
See Summary
Current Year Cost:$184,632.00 Annual Operating Cost:
Not to Exceed:$184,632.00 Total Cost:$184,632.00
For Fiscal Year:2013 to 2014
Appropriation Code Amount Appropriation Comment
315-94512-563600-519-000 $42,710.47 See Summary
315-96523-563600-539-000 $141,921.53 See Summary
Bid Required?:Yes Bid Number:13-14
Other Bid / Contract:Bid Exceptions:None
Review Approval:1) Office of Management and Budget 2) Legal 3) Clerk 4) Purchasing 5) Assistant City Manager 6) City Manager 7) Clerk
Cover Memo
Item # 9
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Award a Contract (Purchase Order) for $158,800.00 to Alan Jay Fleet Sales of Sebring, FL for the purchase of five 2014 Ford F450 utility
body pickup trucks, in accordance with the Florida State Term Contract 071-000-14-1, 2.564(1)(d), Code of Ordinances - Other Governmental
Bid; authorize lease purchase under the City’s Master Lease Purchase Agreement, or internal financing via an interfund loan from the Capital
Improvement Fund, whichever is deemed to be in the City’s best interests; and authorize the appropriate officials to execute same. (Consent)
SUMMARY:
The five Ford F450 pickup trucks will be purchased through the Florida State Term Contract 071-000-14-1 and
quote dated December 20, 2013.
One of these vehicles will be replacing G3428 (2008 Ford F250 utility body pickup truck) with 109,008 miles. This
truck is assigned to the Gas Department.
Four of these vehicles will be replacing replacing G2103 (1999 Ford F350 utility body pickup truck) with 101,048
miles, G2431 (2001 Chevy 3500 utility body pickup truck) with 91,1429 miles, G2863 (2004 Ford F450 utility body
pickup truck) with 87,093 miles and G3015 (2006 Ford F450 utility body pickup truck) 97,650 miles. These trucks
are assigned to the Public Utilities Department.
These vehicles were included in the Fiscal Year 2013/2014 Garage CIP Replacement Fund.
Type:Purchase
Current Year Budget?:Yes Budget Adjustment:None
Budget Adjustment Comments:
Current Year Cost:Annual Operating Cost:
Not to Exceed:$158,800.00 Total Cost:
For Fiscal Year:2013 to 2014
Appropriation Code Amount Appropriation Comment
316-94241-564100-519-000 158,800.00 LP/CIP
Bid Required?:No Bid Number:
Other Bid / Contract:
Florida State
Term Contract
#071-000-14-1
Bid Exceptions:
Other
Government
Bid
Review
Approval:
1) Office of Management and Budget 2) Solid Waste/General Support Services 3) Office of Management and
Budget 4) Legal 5) Clerk 6) Purchasing 7) Assistant City Manager 8) City Manager 9) Clerk
Cover Memo
Item # 10
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Approve a Contract (Blanket Purchase Order) to Waste Equipment and Parts LLC of Tampa, Florida to rebuild two Automated Side
Loaders for an amount not to exceed $150,000, and authorize the appropriate officials to execute same. (Consent)
SUMMARY:
The Solid Waste Department recommends two automated side loaders, G3502 and G3504 be rebuilt and used to collect recyclables in
our single stream recycling program. The rebuilds would significantly reduce the financial impact on the recycling program, increase
efficiency and reduce the overall fleet. The rebuilds would give an additional five years of service without incurring any additional debt
service to the program. The cost to purchase two new automated side loaders is $564,000 and the debt service on that amount would
severely impact the recycling program.
As this expenditure would be incurred by the Solid Waste Fund, a mid-year budget amendment will be made to increase Other
Contractual Services by $150,000 in cost center 02082 Residential Solid Waste. The Solid Waste revenues should be more than
sufficient to cover this additional expenditure, but in the event the revenue is not sufficient, this would be paid from the Unrestricted
Reserves of the Solid Waste Fund.
Type:Operating Expenditure
Current Year Budget?:No Budget Adjustment:Yes
Budget Adjustment Comments:
Current Year Cost:$150,000 Annual Operating Cost:0
Not to Exceed:$150,000 Total Cost:$150,000
For Fiscal Year:2013 to 2014
Appropriation Code Amount Appropriation Comment
0-424-02082-530300-534 $150,000.00
Bid Required?:No Bid Number:
Other Bid / Contract:
City of
Tallahassee,
FL RFP #
2490
Bid Exceptions:
Other
Government
Bid
Review
Approval:
1) Office of Management and Budget 2) Solid Waste/General Support Services 3) Office of Management and Budget 4) Solid
Waste/General Support Services 5) Office of Management and Budget 6) Legal 7) Clerk 8) Assistant City Manager 9) City
Manager 10) Clerk
Cover Memo
Item # 11
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Approve a contract (Blanket Purchase Order) to Wingfoot Commercial Tire of Clearwater, FL, for an amount not to exceed $510,000,
for the purchase of Goodyear Tires for city motorized equipment, from May 1, 2014 through February 27, 2015, in accordance with
Sec. 2.564(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 Term Contract 863-000-10-1. This contract covers period beginning
May 1, 2014 through February 27, 2015. The State of Florida renewed this contract for 10-months effective through February 27, 2015.
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:None
Budget Adjustment Comments:
Current Year Cost:$440,000 Annual Operating Cost:$475,000
Not to Exceed:$510,000 Total Cost:
For Fiscal Year:5/1/2014 to 2/27/2015
Appropriation Code Amount Appropriation Comment
566-06611-550700-519-
000
$510,000BPO
Bid Required?:No Bid Number:
Other Bid / Contract:
Florida State Term
Contract #863-000-
10-1
Bid Exceptions:
Other
Government
Bid
Review
Approval:
1) Office of Management and Budget 2) Solid Waste/General Support Services 3) Office of Management and
Budget 4) Legal 5) Clerk 6) Purchasing 7) Assistant City Manager 8) City Manager 9) Clerk
Cover Memo
Item # 12
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Approve proposal from Construction Manager at Risk Certus Builders, Inc. of Tampa, FL for the demolition phase of the Residual
Processing Building (RDP) storage conversion project (13-0053-UT) for the guaranteed maximum price of $208,923.40 and authorize
the appropriate officials to execute same. (Consent)
SUMMARY:
On June 6, 2013, City Council approved the use of Construction Manager at Risk Services (CMR) for Continuing
Contracts with Biltmore Construction Co., Inc. of Belleair, FL; Peter Brown Construction Solutions of Clearwater, FL;
Certus Builders, Inc. of Tampa, FL; Creative Contractors, Inc. of Clearwater, FL; Honeywell Building Solutions of
Orlando, FL; Keystone Excavators, Inc. of Oldsmar, FL; and J. Kokolakis Contracting, Inc. of Tarpon Springs, FL for a
period of three years.
These firms were selected in accordance with Florida Statutes 255.103 and 287.055 under Request for Qualifications
15-13 based upon construction experience, financial capability, availability of qualified staff, local knowledge and
involvement in the community.
This contract will provide for exterior and interior demolitionof process equipment in the Residual Processing Building
and Generator Building in order to convert the two buildings into storage facilities at the Northeast Water Reclamation
Facility.
Work includes: engineering and permitting services, coordination between sub-contractor and City staff, and exterior
and interior demolition of the Residual Processing Building and Generator Building.
The construction duration for this project is 75days, commencing upon the Notice to Proceed.
Future maintenance of the building will be provided by the Northeast Water Reclamation Facility and Building
Maintenance staff, same as for the existing building. There will be neither additional staff requirements nor additional
operating impacts for this project.
Sufficient budget and revenue are available in Capital Improvement Program project, 0327-96664, WPC R and R.
Type:Capital expenditure
Current Year Budget?:Yes Budget Adjustment:None
Budget Adjustment Comments:
Current Year Cost:Annual Operating Cost:
Not to Exceed:Total Cost:$208,923.40
For Fiscal Year: to
Review
Approval:
1) Engineering 2) Financial Services 3) Office of Management and Budget 4) Legal 5) Clerk 6) Assistant City
Manager 7) City Manager 8) Clerk
Cover Memo
Item # 13
1
Proposal
Date: 03/19/14
TO: Khang Nguyen
City of Clearwater
100 S. Myrtle Ave.
Clearwater, FL 33756
RE: Residuals Processing Building (RDP) Storage Conversion
City Project #: 13-0053-UT
Certus File #: 14072
A. Objective
This is a proposal from Certus Builders, Inc., of Tampa, Florida, for the guaranteed
maximum price of $208,923.40 for the exterior & interior demolition of the Residual
Processing Building (RDP) & Generator Building at the Clearwater Northeast Water
Reclamation Facility (WRF).
B. Scope of Work:
1. Engineering and permitting services: Engineer for interior pit fill and drive thru
concrete work, and prepare permit application package.
2. Coordination: Coordinate the activities of Certus’s staff and sub-consultants with
those of the City and administer communications among the project team members
and with the City’s staff.
3. Exterior work: Demo and remove exterior silos, tanks, stairs, electrical and field
office.
4. Interior work: Remove interior machinery, bins, stairs, catwalks, electrical and duct
work. Demolish interior office contents, remove owner identified items from MCC,
demo west walls, fill interior pit, remove tipping bin doors and cover, and replace
trench drain grates.
5. Generator building: Remove concrete pads and muffler and demo exterior patio walls.
6. The demolition work will have no impact on plant function. The Northeast WRF must
remain operational and in compliance with other agencies’ standards and
requirements.
Attachment number 1 \nPage 1 of 2
Item # 13
2
C. Cost Detail Summary:
Description Amount
Cost of Work* $ 150,738.38
Contractor’s Overhead @ 10% $ 15,073.84
Contractor Fee@ 5% $ 8,290.61
Subtotal $ 174,102.83
Contingency (20%) $ 34,820.57
Guaranteed Maximum Price $ 208,923.40
*See attached cost detail breakdown and clarification for additional info.
D. Project Duration:
Project duration shall be 75 calendar days from the date of Notice to Proceed.
E. General Conditions & Technical Specifications:
This proposal is submitted in conjunction with the existing Construction Manager at Risk
Services Continuing Contract entered into with the City of Clearwater on June 17, 2013,
based on RFQ #15-13.
For work performed, invoices shall be submitted to the City of Clearwater, Engineering
Department, Attn: Veronica Josef, Senior Staff Assistant, P.O. Box 4748, Clearwater, Florida,
33758-4748. Contingency services may be billed only after written authorization is provided by
the City to proceed with those services.
CERTUS BUILDERS INC.
By: _________________________________
Dean Sumner
CEO
Countersigned: CITY OF CLEARWATER, FLORIDA
____________________________ By: _______________________________
George N. Cretekos William B. Horne II
Mayor City Manager
Approved as to form: Attest:
____________________________ ___________________________________
Camilo A. Soto Rosemarie Call
Assistant City Attorney City Clerk
Attachment number 1 \nPage 2 of 2
Item # 13
PROJECTSITE
MC
M
U
LLEN
BOO
TH
RDS.R. 580CITYSERVICEAREA
LAN
D
M
A
R
K
DR
LOCATION MAP
²Prepared by:Engineering DepartmentGeographic Technology Division100 S. Myrtle Ave, Clearwater, FL 33756Ph: (727)562-4750, Fax: (727)526-4755www.MyClearwater.com CRM KN N.T.S.201A 21-28s-16e03/12/20 14Map Gen By:Reviewed By:S-T-R :Grid #:Date:Scale:
NORTHEAST WASTEW ATER PLANT SITERDP Storage Conversion13-0053-UT
Document Path: V:\GIS\Engineering\Location M aps\RDP Storage Northeast Plant.mxd
Attachment number 2 \nPage 1 of 1
Item # 13
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Award a contract (purchase order) to Layne Inliner, LLC, Sanford, FL, in the amount of $1,028,387.50, for the cleaning and video
inspection of Stormwater outfall locations throughout the City of Clearwater and authorize the appropriate officials to execute same.
(Consent)
SUMMARY:
City Storm Pipes have decreased capacity when they contain sand, tree roots, barnacles and many other types of debris.
This contract will involve removal of debris to improve the function and integrity of the Stormwater infrastructure.
The City of Clearwater Engineering Department will direct the contractor to high priority pipe systems as established by
review of inspection reports and maintenance records.
This contract is being awarded based on unit price only for a total value not to exceed $1,028,387.50.
Although three contractors attended the prebid meeting, only one decided to submit a bid due the specialty nature of the
work. The unit prices proposed are reasonable for this type of work.
Sufficient revenue is available in Capital Improvement Program project 0315-96124, Storm Pipe System Improvements.
Type:Capital expenditure
Current Year Budget?:Yes Budget Adjustment:No
Budget Adjustment Comments:
See summary
Current Year Cost:$1,028,387.50 Annual Operating Cost:
Not to Exceed:$1,028,387.50 Total Cost:$1,028,387.50
For Fiscal Year:2013 to 2014
Appropriation Code Amount Appropriation Comment
0315-96124-563700-539-
000-0000
$1,028,387.50 See summary
Bid Required?:Yes Bid Number:13-0045-EN
Other Bid / Contract:Bid Exceptions:None
Review
Approval:
1) Engineering 2) Financial Services 3) Office of Management and Budget 4) Legal 5) Clerk 6) Assistant City Manager 7) City
Manager 8) Clerk
Cover Memo
Item # 14
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Attachment number 1 \nPage 1 of 1
Item # 14
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SECTION V
CONTRACT DOCUMENTS
Table of Contents:
CONTRACT BOND ................................................................................................................................. 1
CONTRACT .............................................................................................................................................. 3
CONTRACTOR'S AFFIDAVIT FOR FINAL PAYMENT ................................................................. 7
PROPOSAL BOND .................................................................................................................................. 8
AFFIDAVIT .............................................................................................................................................. 9
NON COLLUSION AFFIDAVIT ......................................................................................................... 10
PROPOSAL ............................................................................................................................................. 11
CITY OF CLEARWATER ADDENDUM SHEET ............................................................................. 14
BIDDER’S PROPOSAL ......................................................................................................................... 15
SCRUTINIZED COMPANIES AND BUSINESS OPERATIONS WITH CUBA AND SYRIA
CERTIFICATION FORM ..................................................................................................................... 17
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BOND NUMBER: ____________________
CONTRACT BOND
(1)
STATE OF FLORIDA
COUNTY OF SEMINOLE
KNOW ALL MEN BY THESE PRESENTS: That we LAYNE INLINER, LLC as Contractor and
_____________________________________________________________ (Surety) whose home
address is _____________________________________________________________________
HEREINAFTER CALLED THE "Surety", are held and firmly bound into the City of Clearwater,
Florida (hereinafter called the "Owner") in the penal sum of: ONE MILLION, TWENTY-EIGHT
THOUSAND, THREE HUNDRED EIGHTY-SEVEN AND 50/100 Dollars ($1,028,387.50) for the
payment of which we bind ourselves, our heirs, executors, administrators, successors, and assigns for the
faithful performance of a certain written contract, dated the ______________day of
___________________, 2014, entered into between the Contractor and the City of Clearwater for:
STORMWATER OUTFALL PIPE CLEANING
PROJECT #13-0045-EN
a copy of which said contract is incorporated herein by reference and is made a part hereof as if fully
copied herein.
NOW THEREFORE, THE CONDITIONS OF THIS OBLIGATION ARE SUCH, that if the
Contractor shall in all respects comply with the terms and conditions of said contract, including the one
year guarantee of material and labor, and his obligations thereunder, including the contract documents
(which include the Advertisement for Bids, Form of Proposal, Form of Contract, Form of Surety Bond,
Instructions to Bidders, General Conditions and Technical Specifications) and the Plans and
Specifications therein referred to and made a part thereof, and such alterations as may be made in said
Plans and Specifications as therein provided for, and shall indemnify and save harmless the said Owner
against and from all costs, expenses, damages, injury or conduct, want of care or skill, negligence or
default, including patent infringements on the part of the said Contractor agents or employees, in the
execution or performance of said contract, including errors in the plans furnished by the Contractor, and
further, if such "Contractor" or "Contractors" shall promptly make payments to all persons supplying
him, them or it, labor, material, and supplies used directly or indirectly by said Contractor, Contractors,
Sub-Contractor, or Sub-Contractors, in the prosecution of the work provided for in said Contract, this
obligation shall be void, otherwise, the Contractor and Surety jointly and severally agree to pay to the
Owner any difference between the sum to which the said Contractor would be entitled on the completion
of the Contract, and that which the Owner may be obliged to pay for the completion of said work by
contract or otherwise, & any damages, direct or indirect, or consequential, which said Owner may
sustain on account of such work, or on account of the failure of the said Contractor to properly and in all
things, keep and execute all the provisions of said contract.
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CONTRACT BOND
(2)
And the said Contractor and Surety hereby further bind themselves, their successors, executors,
administrators, and assigns, jointly and severally, that they will amply and fully protect the said Owner
against, and will pay any and all amounts, damages, costs and judgments which may be recovered
against or which the Owner may be called upon to pay to any person or corporation by reason of any
damages arising from the performance of said work, or of the repair or maintenance thereof, or the
manner of doing the same or the neglect of the said Contractor or his agents or servants or the improper
performance of the said work by the Contractor or his agents or servants, or the infringements of any
patent rights by reason of the use of any material furnished or work done; as aforesaid, or otherwise.
And the said Contractor and Surety hereby further bind themselves, their successors, heirs, executors,
administrators, and assigns, jointly and severally, to repay the owner any sum which the Owner may be
compelled to pay because of any lien for labor material furnished for the work, embraced by said
Contract.
And the said Surety, for the value received, hereby stipulates and agrees that no change, extension of
time, alteration or addition to the terms of the contract or to the work to be performed thereunder or the
specifications accompanying the same shall in any way affect its obligations on this bond, and it does
hereby waive notice of any such change, extension of time, alteration or addition to the terms of the
contract or to the work or to the specifications.
IN TESTIMONY WHEREOF, witness the hands and seals of the parties hereto this __________ day
of ________________, 2014.
LAYNE INLINER, LLC
By: _____________________________
ATTEST:
_________________________________
_________________________________
SURETY
WITNESS: By: _____________________________
ATTORNEY-IN-FACT
_________________________________
COUNTERSIGNED:
_________________________________
_________________________________
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CONTRACT
(1)
This CONTRACT made and entered into this ___ day of ____________, 2014 by and between the City
of Clearwater, Florida, a municipal corporation, hereinafter designated as the "City", and LAYNE
INLINER, LLC, of the City of SANFORD, County of SEMINOLE and State of Florida, hereinafter
designated as the "Contractor".
WITNESSETH:
That the parties to this contract each in consideration of the undertakings, promises and agreements on
the part of the other herein contained, do hereby undertake, promise and agree as follows:
The Contractor, and his or its successors, assigns, executors or administrators, in consideration of the
sums of money as herein after set forth to be paid by the City and to the Contractor, shall and will at
their own cost and expense perform all labor, furnish all materials, tools and equipment for the
following:
STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
in the amount of ONE MILLION, TWENTY-EIGHT THOUSAND, THREE HUNDRED
EIGHTY-SEVEN AND 50/100 Dollars ($1,028,387.50)
In accordance with such proposal and technical supplemental specifications and such other special
provisions and drawings, if any, which will be submitted by the City, together with any advertisement,
instructions to bidders, general conditions, proposal and bond, which may be hereto attached, and any
drawings if any, which may be herein referred to, are hereby made a part of this contract, and all of said
work to be performed and completed by the contractor and its successors and assigns shall be fully
completed in a good and workmanlike manner to the satisfaction of the City.
If the Contractor should fail to comply with any of the terms, conditions, provisions or stipulations as
contained herein within the time specified for completion of the work to be performed by the Contractor,
then the City, may at its option, avail itself of any or all remedies provided on its behalf and shall have
the right to proceed to complete such work as Contractor is obligated to perform in accordance with the
provisions as contained herein.
THE CONTRACTOR AND HIS OR ITS SUCCESSORS AND ASSIGNS DOES HEREBY
AGREE TO ASSUME THE DEFENSE OF ANY LEGAL ACTION WHICH MAY BE
BROUGHT AGAINST THE CITY AS A RESULT OF THE CONTRACTOR'S ACTIVITIES
ARISING OUT OF THIS CONTRACT AND FURTHERMORE, IN CONSIDERATION OF
THE TERMS, STIPULATIONS AND CONDITIONS AS CONTAINED HEREIN, AGREES TO
HOLD THE CITY FREE AND HARMLESS FROM ANY AND ALL CLAIMS FOR DAMAGES,
COSTS OF SUITS, JUDGMENTS OR DECREES RESULTING FROM ANY CLAIMS MADE
UNDER THIS CONTRACT AGAINST THE CITY OR THE CONTRACTOR OR THE
CONTRACTOR'S SUB CONTRACTORS, AGENTS, SERVANTS OR EMPLOYEES
RESULTING FROM ACTIVITIES BY THE AFOREMENTIONED CONTRACTOR, SUB
CONTRACTOR, AGENT SERVANTS OR EMPLOYEES.
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CONTRACT
(2)
In addition to the foregoing provisions, the Contractor agrees to conform to the following requirements:
In connection with the performance of work under this contract, the Contractor agrees not to
discriminate against any employee or applicant for employment because of race, sex, religion, color, or
national origin. The aforesaid provision shall include, but not be limited to, the following: employment,
upgrading, demotion, or transfer; recruitment or recruitment advertising; lay off or termination; rates of
pay or other forms of compensation; and selection for training, including apprenticeship. The Contractor
agrees to post hereafter in conspicuous places, available for employees or applicants for employment,
notices to be provided by the contracting officer setting forth the provisions of the non discrimination
clause.
The Contractor further agrees to insert the foregoing provisions in all contracts hereunder, including
contracts or agreements with labor unions and/or worker's representatives, except sub contractors for
standard commercial supplies or raw materials.
It is mutually agreed between the parties hereto that time is of the essence of this contract, and in the
event that the work to be performed by the Contractor is not completed within the time stipulated herein,
it is then further agreed that the City may deduct from such sums or compensation as may be due to the
Contractor the sum of $1,000.00 per day for each day that the work to be performed by the Contractor
remains incomplete beyond the time limit specified herein, which sum of $1,000.00 per day shall only
and solely represent damages which the City has sustained by reason of the failure of the Contractor to
complete the work within the time stipulated, it being further agreed that this sum is not to be construed
as a penalty but is only to be construed as liquidated damages for failure of the Contractor to complete
and perform all work within the time period as specified in this contract.
It is further mutually agreed between the City and the Contractor that if, any time after the execution of
this contract and the surety bond which is attached hereto for the faithful performance of the terms and
conditions as contained herein by the Contractor, that the City shall at any time deem the surety or
sureties upon such performance bond to be unsatisfactory or if, for any reason, the said bond ceases to
be adequate in amount to cover the performance of the work the Contractor shall, at his or its own
expense, within ten (10) days after receipt of written notice from the City to do so, furnish an additional
bond or bonds in such term and amounts and with such surety or sureties as shall be satisfactory to the
City. If such an event occurs, no further payment shall be made to the Contractor under the terms and
provisions of this contract until such new or additional security bond guaranteeing the faithful
performance of the work under the terms hereof shall be completed and furnished to the City in a form
satisfactory to it.
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CONTRACT
(3)
The successful bidder/contractor will be required to comply with Section 119.0701, Florida Statutes
(2013), specifically to:
(a) Keep and maintain public records that ordinarily and necessarily would be required by the City of
Clearwater in order to perform the service;
(b) Provide the public with access to public records on the same terms and conditions that the City of
Clearwater would provide the records and at a cost that does not exceed the cost provided in this
chapter or as otherwise provided by law;
(c) Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law; and
(d) Meet all requirements for retaining public records and transfer, at no cost, to the City of Clearwater
all public records in possession of the contractor upon termination of the contract and destroy any
duplicate public records that are exempt or confidential and exempt from public records disclosure
requirements. All records stored electronically must be provided to the public agency in a format
that is compatible with the information technology systems of the City of Clearwater.
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CONTRACT
(4)
IN WITNESS WHEREOF, the parties to the agreement have hereunto set their hands and seals and
have executed this Agreement, in duplicate, the day and year first above written.
CITY OF CLEARWATER
IN PINELLAS COUNTY, FLORIDA
By: ________________________________ (SEAL)
William B. Horne, II
City Manager
Attest:
Countersigned: ____________________________________
Rosemarie Call
City Clerk
By: ________________________________ Approved as to form:
George N. Cretekos,
Mayor
____________________________________
Camilo Soto
Assistant City Attorney
(Contractor must indicate whether Corporation,
Partnership, Company or Individual.)
____________________________________
LAYNE INLINER, LLC______________
(Contractor)
By: _________________________ (SEAL)
(The person signing shall, in his own
handwriting, sign the Principal's name, his own
name, and his title; where the person is signing
for a Corporation, he must, by Affidavit, show
his authority to bind the Corporation).
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CONTRACTOR'S AFFIDAVIT FOR FINAL PAYMENT
(CORPORATION FORM)
STATE OF FLORIDA
COUNTY OF SEMINOLE
On this day personally appeared before me, the undersigned authority, duly authorized to administer
oaths and take acknowledgments, _________________________________, who after being duly sworn,
deposes and says:
That he is the ________________________________________________________________ (TITLE)
of LAYNE INLINER, LLC, a Florida Corporation, with its principal place of business located at 2531
JEWETT LANE, SANFORD, FLORIDA, 32771(herein, the "Contractor").
That the Contractor was the general contractor under a contract executed on the ______ day of
__________________, 2014 with the CITY OF CLEARWATER, FLORIDA, a municipal
corporation, as Owner, and that the Contractor was to perform the construction of:
STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
That said work has now been completed and the Contractor has paid and discharged all sub-contractors,
laborers and material men in connection with said work and there are no liens outstanding of any nature
nor any debts or obligations that might become a lien or encumbrance in connection with said work
against the described property.
That he is making this affidavit pursuant to the requirements of Chapter 713, Florida Statutes, and upon
consideration of the payment of ___________________________ (Final Full Amount of Contract) in
full satisfaction and discharge of said contract.
That the Owner is hereby released from any claim which might arise out of said Contract.
The word "liens" as used in this affidavit shall mean any and all arising under the operation of the
Florida Mechanic's Lien Law as set forth in Chapter 713, Florida Statutes.
Sworn and subscribed to before me ____________________________________
AFFIANT
This _____day of ____________, 20___.
BY: ______________________________
_________________________________
NOTARY PUBLIC
_________________________________
My Commission Expires: PRESIDENT
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PROPOSAL BOND
(Not to be filled out if a certified check is submitted)
KNOWN ALL MEN BY THESE PRESENTS: That we, the undersigned, ______________________
__________________________________ as Principal, and _____________________________
______________________________ as Surety, who’s address is ___________________________
____________________________________________________, are held and firmly bound unto the
City of Clearwater, Florida, in the sum of ___________________________________________ Dollars
($_______________) (being a minimum of 10% of Contractor's total bid amount) for the payment of
which, well and truly to be made, we hereby jointly and severally bind ourselves, our heirs, executors,
administrators, successors and assigns.
The condition of the above obligation is such that if the attached Proposal of ______________________
____________________ as Principal, and _______________________________________ as Surety,
for work specified as: _____________________________________________________________
____________________________________________________________________________________
all as stipulated in said Proposal, by doing all work incidental thereto, in accordance with the plans and
specifications provided herefor, all within Pinellas County, is accepted and the contract awarded to the
above named bidder, and the said bidder shall within ten days after notice of said award enter into a
contract, in writing, and furnish the required Performance Bond with surety or sureties to be approved
by the City Manager, this obligation shall be void, otherwise the same shall be in full force and virtue by
law and the full amount of this Proposal Bond will be paid to the City as stipulated or liquidated
damages.
Signed this ______ day of ____________________, 20____.
(Principal must indicate whether corporation,
partnership, company or individual)
____________________________________
____________________________________
Principal
By: ________________________________
Title
____________________________________
____________________________________
Surety
(The person signing shall, in his own
handwriting, sign the Principal's name, his own
name, and his title; where the person is signing
for a Corporation, he must, by Affidavit, show
his authority to bind the Corporation).
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AFFIDAVIT
(To be filled in and executed if the bidder is a corporation)
STATE OF FLORIDA )
COUNTY OF _______________)
_________________________________________ being duly sworn, deposes and says that he/she is
Secretary of _________________________________________________________________________
a corporation organized and existing under and by virtue of the laws of the State of Florida, and having
its principal office at:
_____________________________________ _________________ ________________ ______
(Street & Number) (City) (County) (State)
Affiant further says that he is familiar with the records, minute books and by-laws of
_______________________________________________________________________________
(Name of Corporation)
Affiant further says that ____________________________ is ______________________________
(Officer's Name) (Title)
of the corporation, is duly authorized to sign the Proposal for _______________________________
or said corporation by virtue of ______________________________________________________
(state whether a provision of by laws or a Resolution of
Board of Directors. If by Resolution give date of adoption).
____________________________________
____________________________________
Affiant
Sworn to before me this ______ day of ______________________, 2014.
___________________________________
Notary Public
___________________________________
Type/print/stamp name of Notary
___________________________________
Title or rank, and Serial No., if any
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NON COLLUSION AFFIDAVIT
STATE OF FLORIDA )
COUNTY OF _______________)
_______________________________________ being, first duly sworn, deposes and says that he is
_________________________________ of ___________________________________________,
the party making the foregoing Proposal or Bid; that such Bid is genuine and not collusive or sham: that
said bidder is not financially interested in or otherwise affiliated in a business way with any other bidder
on the same contract; that said bidder has not colluded, conspired, connived, or agreed, directly or
indirectly, with any bidders or person, to put in a sham bid or that such other person shall refrain from
bidding, and has not in any manner, directly or indirectly, sought by agreement or collusion, or
communication or conference, with any person, to fix the bid price or affiant or any other bidder, or to
fix any overhead, profit or cost element of said bid price, or that of any other bidder, or to secure any
advantage against the City of Clearwater, Florida, or any person or persons interested in the proposed
contract; and that all statements contained in said proposal or bid are true; and further, that such bidder
has not directly or indirectly submitted this bid, or the contents thereof, or divulged information or data
relative thereto to any association or to any member or agent thereof.
____________________________________
Affiant
Sworn to and subscribed before me this ______ day of _______________________, 2014.
____________________________________
Notary Public
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PROPOSAL
(1)
TO THE CITY OF CLEARWATER, FLORIDA, for
STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
and doing such other work incidental thereto, all in accordance with the contract documents, marked
STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
Every bidder must take notice of the fact that even though his proposal be accepted and the documents
signed by the bidder to whom an award is made and by those officials authorized to do so on behalf of
the City of Clearwater, Florida, that no such award or signing shall be considered a binding contract
without a certificate from the Finance Director that funds are available to cover the cost of the work to
be done, or without the approval of the City Attorney as to the form and legality of the contract and all
the pertinent documents relating thereto having been approved by said City Attorney; and such bidder is
hereby charged with this notice.
The signer of the Proposal, as bidder, also declares that the only person, persons, company or parties
interested in this Proposal, are named in this Proposal, that he has carefully examined the
Advertisement, Instructions to Bidders, Contract Specifications, Plans, Supplemental Specifications,
General Conditions, Special Provisions, and Contract Bond, that he or his representative has made such
investigation as is necessary to determine the character and extent of the work and he proposes and
agrees that if the Proposal be accepted, he will contract with the City of Clearwater, Florida, in the form
of contract; hereto annexed, to provide the necessary labor, materials, machinery, equipment, tools or
apparatus, do all the work required to complete the contract within the time mentioned in the General
Conditions and according to the requirements of the City of Clearwater, Florida, as herein and
hereinafter set forth, and furnish the required surety bonds for the following prices to wit:
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PROPOSAL
(2)
If the foregoing Proposal shall be accepted by the City of Clearwater, Florida, and the undersigned shall
fail to execute a satisfactory contract as stated in the Advertisement herein attached, then the City may,
at its option determine that the undersigned has abandoned the contract, and thereupon this Proposal
shall be null and void, and the certified check or bond accompanying this Proposal, shall be forfeited to
become the property of the City of Clearwater, Florida, and the full amount of said check shall be
retained by the City, or if the Proposal Bond be given, the full amount of such bond shall be paid to the
City as stipulated or liquidated damages; otherwise, the bond or certified check accompanying this
Proposal, or the amount of said check, shall be returned to the undersigned as specified herein.
Attached hereto is a bond or certified check on __________________________________________
____________________________________ Bank, for the sum of __________________________
____________________________________________________________ ($_________________)
(being a minimum of 10% of Contractor's total bid amount).
The full names and residences of all persons and parties interested in the foregoing bid are as follows:
(If corporation, give the names and addresses of the President and Secretary. If firm or partnership, the
names and addresses of the members or partners. The Bidder shall list not only his name but also the
name of any person with whom bidder has any type of agreement whereby such person's improvements,
enrichment, employment or possible benefit, whether sub contractor, materialman, agent, supplier, or
employer is contingent upon the award of the contract to the bidder).
NAMES: ADDRESSES:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Signature of Bidder: ____________________________
(The bidder must indicate whether Corporation, Partnership, Company or Individual).
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PROPOSAL
(3)
The person signing shall, in his own handwriting, sign the Principal's name, his own name and his title.
Where the person signing for a corporation is other than the President or Vice President, he must, by
affidavit, show his authority, to bind the corporation.
Principal: ___________________________________________________________________________
By: ___________________________________ Title: ___________________________________
Business Address of Bidder: ____________________________________________________________
City and State: ________________________________________________ Zip Code _______________
Dated at ___________________________, this ______ day of ____________________, A.D., 20__.
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CITY OF CLEARWATER
ADDENDUM SHEET
PROJECT: STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
Acknowledgment is hereby made of the following addenda received since issuance of Plans and
Specifications.
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
Addendum No. _____ Date: _____________
____________________________________
(Name of Bidder)
____________________________________
(Signature of Officer)
____________________________________
(Title of Officer)
____________________________________
(Date)
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BIDDER’S PROPOSAL
PROJECT: STORMWATER OUTFALL PIPE CLEANING (PROJECT #13-0045-EN)
CONTRACTOR: ____________________________________________________________________
BIDDER'S GRAND TOTAL: $_______________________________________________ (Numbers)
BIDDER'S GRAND TOTAL: __________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________ (Words)
BID ITEMS QTY UNIT
UNIT
PRICE AMOUNT
General
1 Project Sign 1 L.S.
2 Mobilization 10 EA
3 Cleaning Video Recording 40,000 L.F.
4 Outfall Headwall/Upstream Structure Restoration (Grout/Seal) 10 CY
5 Outfall Concrete Restoration 100 SF
6 Clean and Paint Tideflex Valve 40 EA
Light Cleaning (0-9% accumulated debris vs. pipe volume)
7 ≤12" Diameter Pipe 1,000 L.F.
8 15" Diameter Pipe 2,000 L.F.
9 18" Diameter Pipe 2,000 L.F.
10 24" Diameter Pipe 2,500 L.F.
11 30" Diameter Pipe 2,000 L.F.
12 36" Diameter Pipe 2,500 L.F.
13 42" Diameter Pipe 2,000 L.F.
14 48" Diameter Pipe 2,500 L.F.
15 54" Diameter Pipe 2,000 L.F.
16 60" Diameter Pipe 2,000 L.F.
Medium Cleaning (10-29% accumulated debris vs. pipe volume)
17 ≤12" Diameter Pipe 500 L.F.
18 15" Diameter Pipe 500 L.F.
19 18" Diameter Pipe 1,000 L.F.
20 24" Diameter Pipe 1,000 L.F.
21 30" Diameter Pipe 500 L.F.
22 36" Diameter Pipe 1,000 L.F.
23 42" Diameter Pipe 500 L.F.
24 48" Diameter Pipe 1,000 L.F.
25 54" Diameter Pipe 1,000 L.F.
26 60" Diameter Pipe 500 L.F.
Heavy Cleaning (30% and greater accumulated debris vs. pipe volume)
27 ≤12" Diameter Pipe 500 L.F.
28 15" Diameter Pipe 500 L.F.
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29 18" Diameter Pipe 1,000 L.F.
30 24" Diameter Pipe 1,000 L.F.
31 30" Diameter Pipe 500 L.F.
32 36" Diameter Pipe 1,000 L.F.
33 42" Diameter Pipe 500 L.F.
34 48" Diameter Pipe 1,000 L.F.
35 54" Diameter Pipe 1,000 L.F.
36 60" Diameter Pipe 500 L.F.
BID SUBTOTAL (ITEMS 1 THROUGH 36)
37 Owner’s 15% Contingency
BIDDER’S GRAND TOTAL
THE BIDDER'S GRAND TOTAL ABOVE IS HIS TOTAL BID BASED ON HIS UNIT PRICES
AND LUMP SUM PRICES AND THE ESTIMATED QUANTITIES REQUIRED FOR EACH
SECTION. THIS FIGURE IS FOR INFORMATION ONLY AT THE TIME OF OPENING
BIDS. THE CITY WILL MAKE THE TABULATION FROM THE UNIT PRICES AND LUMP
SUM PRICE BID. IF THERE IS AN ERROR IN THE TOTAL BY THE BIDDER, IT SHALL
BE CHANGED AS ONLY THE UNIT PRICES AND LUMP SUM PRICE SHALL GOVERN.
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SCRUTINIZED COMPANIES AND BUSINESS OPERATIONS WITH
CUBA AND SYRIA CERTIFICATION FORM
PER SECTION III, ITEM 25, IF YOUR BID IS $1,000,000 OR MORE, THIS FORM MUST BE
COMPLETED AND SUBMITTED WITH THE BID PROPOSAL. FAILURE TO SUBMIT THIS FORM AS
REQUIRED, MAY DEEM YOUR SUBMITTAL NONRESPONSIVE.
The affiant, by virtue of the signature below, certifies that:
1. The vendor, company, individual, principal, subsidiary, affiliate, or owner is aware of the
requirements of section 287.135, Florida Statutes, regarding companies on the Scrutinized Companies
with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy
Sector List, or engaging in business operations in Cuba and Syria; and
2. The vendor, company, individual, principal, subsidiary, affiliate, or owner is eligible to participate in
this solicitation and is not listed on either the Scrutinized Companies with Activities in Sudan List,
the Scrutinized Companies with Activities in the Iran Petroleum Sector List, or engaged in business
operations in Cuba and Syria; and
3. Business Operations means, for purposes specifically related to Cuba or Syria, engaging in commerce
in any form in Cuba or Syria, including, but not limited to, acquiring, developing, maintaining,
owning, selling, possessing, leasing or operating equipment, facilities, personnel, products, services,
personal property, real property, military equipment, or any other apparatus of business or commerce;
and
4. If awarded the Contract (or Agreement), the vendor, company, individual, principal, subsidiary,
affiliate, or owner will immediately notify the City of Clearwater in writing, no later than five (5)
calendar days after any of its principals are placed on the Scrutinized Companies with Activities in
Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Sector List, or engages in
business operations in Cuba and Syria.
____________________________________
Authorized Signature
____________________________________
Printed Name
____________________________________
Title
____________________________________
Name of Entity/Corporation
STATE OF _____________________
COUNTY OF ___________________
The foregoing instrument was acknowledged before me on this ________ day of _________________, 2014, by
__________________________________________ (name of person whose signature is being notarized) as the
________________________ (title) of _________________________________ (name of corporation/entity),
personally known to me as described herein ____________, or produced a ___________________________
(type of identification) as identification, and who did/did not take an oath.
____________________________________
Notary Public
____________________________________
Printed Name
My Commission Expires: __________________
NOTARY SEAL ABOVE
Attachment number 2 \nPage 18 of 18
Item # 14
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Provide direction regarding changes to City Council Rules.
SUMMARY:
At the April 14, 2014 work session, it was suggested that consideration be given to moving the Consent Agenda earlier in the council
meeting. Staff is suggesting the Consent Agenda be placed after Citizens to be heard regarding items not on the agenda, but before
public hearings. Staff is also recommending adding a Presentations category after public hearings, which will be reserved for
government agencies or groups who are providing formal updates or requests to Council. Special recognitions and awards would remain
at the beginning of the meeting and would be reserved for Proclamations, service awards, and other special recognitions.
During the same meeting, a suggestion was made regarding opening closing comments by the Mayor to Councilmembers. Comments
would be limited to three minutes. Currently the Mayor closes the council meeting reviewing upcoming and recent events.
Review Approval:1) Office of Management and Budget 2) Clerk
Cover Memo
Item # 15
Revised 10-04-2012 by Resolution 12-17 1
COUNCIL RULES
RULE 1
SCHEDULING COUNCIL MEETINGS/WORK SESSION AGENDAS
(1) The City Council shall meet on the first and third Thursdays of each month at
6:00 p.m. in its chamber. However, in July, the City Council shall hold one regular night
meeting on the third Thursday of the month. There will be no regular meeting on the
third Thursday of December or the first Thursday of January. The Council will make this
determination at the time the annual meeting calendar is being compiled. The day of
the meeting may be changed by majority vote of the Council.
(2) Except as may be rescheduled from time to time when necessary due to conflict,
a work session shall be held at 1:00 p.m. on the first working day of the Council meeting
week. Work sessions are primarily designed for information gathering and guidance,
and no formal Council decision approving or disapproving an agenda item or items
scheduled for public hearing may be made. No public input will be accepted at work
sessions except by consensus of Council. Only items on the work session agenda will
be discussed. Items not on the agenda may be brought up by the Council or staff
during the work session asking they be scheduled for subsequent meetings or work
sessions.
(3) Community meetings will be scheduled as requested by the Council.
RULE 2
REQUIREMENTS FOR QUORUM
A quorum for the transaction of business by the City Council shall consist of three (3)
Councilmembers.
RULE 3
MANDATORY MEETING ATTENDANCE FOR CITY OFFICIALS
The City officials whose regular attendance shall be required during the sittings of the
Council shall be the City Clerk, City Manager and City Attorney or their substitutes.
Attachment number 1 \nPage 1 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 2
RULE 4
DUTIES AND RESPONSIBILITIES OF “CHAIR”
The Mayor shall be the presiding officer of the City Council, and shall be referred to as
the “Chair” when sitting in that capacity. In case of the absence of the Mayor, the Vice-
Mayor shall assume those responsibilities, and if both are absent, the senior
Councilmember in years of service shall preside. The Chair shall preserve order. The
Chair may call to order any member of the Council who shall violate any of the rules;
and shall decide all questions of order, subject to a majority vote on a motion to appeal.
The Chair shall recognize all members who seek the floor as provided in Rule 8. The
Chair shall not make or second a motion.
RULE 5
DUTIES OF VICE-MAYOR IN ABSENCE
OF MAYOR
Pursuant to Charter section 2.05, "the Vice-Mayor shall act as Mayor during the
absence or inability of the Mayor to perform the duties of the office of the Mayor." For
the purpose of that section, the Mayor shall be considered absent if there are duties of
the office which must be performed and the Mayor is not present and able to perform
them.
RULE 6
ORDER OF BUSINESS
(1) The order of business for a regular meeting shall ordinarily be:
A. Invocation
B. Pledge
C. Special recognitions and awards (Proclamations, service awards, or other
special recognitions)
D. Minutes of previous meetings
E. Citizens to be heard regarding items not on agenda. Each speaker will be
asked to give their name and address and to limit their comments to a
maximum of three minutes.
F. Consent Agenda
FG. Public hearings (not before 6:00 p.m.)
Legislative and administrative matters:
1. Presentation of issues by City staff.
2. Statement of case by applicant or representative (5 minutes).
Attachment number 1 \nPage 2 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 3
3. Council questions.
4. Comments in support and comments in opposition. See subsection (3)
below regarding time limitations for speakers.
5. Council questions.
6. Final rebuttal by applicant or representative (5 minutes).
7. Council motion to determine disposition.
Quasi-judicial Hearings (those giving testimony will be sworn-in):
1. Staff states its recommendation and briefly summarizes its reasons for
the recommendation (2 minutes).
2. Applicant presents case, including its testimony and exhibits. Witness
may be cross-examined (15 minutes).
3. Staff presents further evidence. May be cross-examined (10 minutes).
4. Public comment. See subsection (3) below regarding time limitations
for speakers.
5. City Council discussion, and may question any witness.
6. Applicant may call witnesses in rebuttal (5 minutes).
7. Conclusion by applicant (3 minutes).
8. Decision.
All time limits may be extended upon request, and upon approval of
request by majority of City Council.
G. Consent Agenda
H. City Manager reports.Presentations (by government agencies or groups
providing formal updates to Council)
I. City Attorney reports.City Manager reports.
J. Council Discussion Items (work session only). City Attorney reports.
K. Other Council action (if agendaed from work session).Council Discussion
Items (work session only)
L. Closing comments by Mayor.Other Council action (if agendaed from work
session)
M. Closing comments by Mayor.
(2) Motion process for agenda items with Ordinances or Resolutions: agenda
items will be presented by staff followed by questions by Council, public input, a motion
and second on the agenda item, discussion/comments by Council, vote, a motion and
second on the ordinance or resolution, discussion/comments by Council, and vote.
Attachment number 1 \nPage 3 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 4
Motion process for other agenda items: agenda items will be presented by staff,
questions by Council, public input, a motion and second on the agenda item,
discussion/comments by Council, and vote.
(3) Public comments in support or opposition of items before the Council shall be
limited to a total of 60 minutes, which can be extended upon Council approval. Unless
otherwise specified, persons speaking before the City Council shall be limited to three
minutes per speaker. Representatives of a group may speak for three minutes plus an
additional minute for each person in the audience that waives their right to speak, up to
a maximum of ten minutes. A form will be provided to document the request for
additional time and those agreeing to waive their right to speak. No person shall speak
more than once on the same subject at the same meeting unless granted permission by
the City Council. When time limits are set for speakers, unused time cannot be passed
from one speaker to another. Extensions of time limits can be given if approved by the
Chair.
RULE 7
AGENDA/EXPENDITURE OF FUNDS/
WAIVER OR CHANGE OF RULES
(A) The City Manager or City Attorney may agenda an item. Any Council item must
be agendaed for discussion at a work session prior to the item being placed on a
Council Agenda. Any citizen may request a member to agenda an item, even though
staff has assured petitioner that adverse action may result. The Chair cannot depart
from the prescribed agenda but the Council may do so by a majority vote or by
consensus in response to a suggestion from the Chair. Continuance may be granted by
a majority vote of the Council upon the motion of any Councilmember. The public will
be allowed to speak on an item to be continued if that item is an advertised public
hearing, but no other action shall be taken.
(B) Except for items advertised for public hearing, items may be removed from the
agenda. Emergency items may be added to the agenda by the City Manager or City
Attorney without prior notice. Councilmember requested items that have not been
considered at a work session can be discussed at a Council meeting upon a majority
vote of the council to do so. The agenda may be reordered.
(C) Any expenditure of funds requiring Council action must be on the agenda, with
appropriate support material. No action may be taken on expenditures not on the
agenda unless the Council determines by the affirmative vote of a majority plus one to
permit action to be taken.
(D) The rules may be waived or changed only upon the affirmative vote of a majority
plus one.
RULE 8
DEBATE OF MOTIONS, TIE VOTES
Attachment number 1 \nPage 4 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 5
Council may discuss an agenda item after a motion being made. Such discussion may
be interactive between the Councilmembers and may be ended at any time by a motion
on the item. Otherwise, any member of the Council making a motion shall address the
Chair and await recognition before speaking. The person making the motion is entitled
to the floor first for debate. No one is entitled to the floor a second time on the same
motion as long as any other member who has not spoken on the issue desires the floor.
The Chair must recognize any person who seeks the floor while entitled to it.
When a motion is made and seconded, it shall be stated by the Chair, if necessary,
before any debate shall be in order. All questions shall be stated and put by the Chair,
and the Chair shall declare all votes.
Motions and any amendments can be withdrawn or modified by the maker at any time
prior to the Chair stating the question on the motion; after that time, the permission of
the Council majority must be obtained. The Chair cannot close debate as long as any
member who has not exhausted his right to debate desires the floor, unless a vote on
the previous question is called for.
A tie vote shall constitute a continuance of the item to the next regularly scheduled
meeting, but upon a tie vote on the same item at the next meeting, the item shall not be
rescheduled except upon the request of the City Manager, the City Attorney, or a
Councilmember.
RULE 9
NON-DEBATABLE MOTIONS
The following motions are not debatable:
To adjourn;
To lay on the table;
To take from the table;
Call the previous question.
RULE 10
RECONSIDERATION
Any member of the Council who voted with the prevailing side may move a
reconsideration of any action of the whole Council provided that the motion be made at
the same meeting at which the action was taken. A motion to reconsider shall be in
order at any time (during the meeting at which the action was taken) except when a
motion on some other subject is pending. No motion to reconsider shall be made more
than once on any subject or matter at the same meeting.
RULE 11
RESCISSION OF COUNCIL ACTION
Attachment number 1 \nPage 5 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 6
Council action may be rescinded by a majority vote. The motion may be made by any
Councilmember.
RULE 12
BREAKS/RECESSES
The Council shall, at the direction of the Chair, take a break as needed and may recess
for meals if the members of the City Council agree by their vote.
RULE 13
COUNCIL MINUTES
Copies of the minutes of regular meetings shall be furnished prior to the next meeting.
Such minutes shall stand confirmed at the regular meeting of the Council without the
reading thereof in open meeting unless some inaccuracy or error be pointed out by
some member of the Council present, and in such event, an appropriate correction shall
be made. Upon request, the City Manager will cause the City Clerk to provide any
Councilmember with transcribed excerpts of tapes of City Council meetings.
RULE 14
RULES OF ORDER
Except as provided herein, or as may be required by Florida law or the City Charter, the
rules of the City Council for the conduct of its business shall be as provided in the most
recent edition of Robert’s Rules of Order.
RULE 15
RULES OF DECORUM
At all times, the Council, staff and public shall conduct themselves in a respectful and
civil manner. The Chair shall rule out of order any person who, in the Chair’s
determination, is making obscene, profane, impertinent, irrelevant, immaterial,
inflammatory statements or inciting violence or fighting. The determination of the Chair
or a majority of the Council shall be final on such matters. No member of the audience
shall, during a Council Meeting, make or cause to be made any audible or disruptive
sound or noise. Signs or graphic displays of any kind shall not be displayed in Council
chambers, except in connection with a presentation made to the Council by a speaker
at the podium. All persons shall at all times conduct themselves in accordance with
these rules and failing such shall be removed from the Council Chambers. In the event
of such removal such person shall not thereafter be readmitted to the Council
Attachment number 1 \nPage 6 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 7
Chambers during the same meeting. The Chair may recess the meeting, if deemed
necessary, in order to restore order.
Attachment number 1 \nPage 7 of 8
Item # 15
Revised 10-04-2012 by Resolution 12-17 8
Resolution No. Date Adopted
77-44 5-12-77
77-129 11-23-77
78-65 6-01-78
80-62 5-15-80
80-101 9-19-80
80-118 11-06-80
81-32 4-16-81
81-92 8-06-81
82-33 4-01-82
82-36 4-15-82
82-115 12-16-82
82-119 12-16-82
83-42 4-07-83
83-75 7-07-83
85-47 6-20-85
86-18 2-20-86
86-30 5-01-86
88-61 12-01-88
89-21 4-20-89
92-79 12-17-92
93-04 1-07-93
93-44 7-01-93
93-45 7-01-93
93-75 12-02-93
94-8 1-03-94
94-16 1-31-94
94-31 4-21-94
94-67 8-15-94
94-74 9-15-94
95-16 2-02-95
95-35 3-16-95
95-77 10-05-95
96-11 1-18-96
96-68 10-17-96
01-43 12-13-01
06-21 03-16-06
07-32 10-17-07
10-11
10-21
12-17
03-18-10
08-05-10
10-04-12
Attachment number 1 \nPage 8 of 8
Item # 15
RECOMMENDATION: List outline separately for Regular Council Meeting and for Worksession, rather
than combining.
The order of business for a regular Council meeting shall ordinarily be:
A. Invocation
B. Pledge
C. Special recognitions and awards
D. Citizens to be heard regarding items not on agenda. Each speaker will be asked to give their
name and address and to limit their comments to a maximum of three minutes [moved to first
item after recognitions and awards].
E. Minutes of previous meetings and/or Consent agenda
a. Consent agenda could include the approval of minutes of the previous meeting.
F. Presentations (if any - scheduled as needed)
PUBLIC HEARINGS (not before 6:00 pm)
G. Administrative Public Hearings
H. Quasi-judicial Public Hearings
I. Second Reading of Ordinances
CITY MANAGER REPORTS
J. Items pulled from Consent agenda
K. Other Items from City Manager
L. City Manager Verbal Reports
CITY ATTORNEY REPORTS
M. City Attorney Items
N. City Attorney Verbal Reports
OTHER
O. Other Council action (if agendaed from work session)
P. Councilmember closing comments (limited to 3 minutes each) [Note 1]
Q. Closing comments and announcements of upcoming events by Mayor
[Note 1: Typical agenda for public bodies – the public gets three minutes at meetings]
Attachment number 2 \nPage 1 of 3
Item # 15
The order of business for a Council Worksession Meeting shall ordinarily be:
A. Presentations
B. Departmental Review of upcoming Council Agenda Items
C. City Manager Verbal Reports
D. City Attorney Verbal Reports
E. Council Discussion Items (agenda via City Manager)
F. Council Sub Committee reports if any
Attachment number 2 \nPage 2 of 3
Item # 15
Page 4, Rule 8
Council may discuss an agenda item after a motion being made. Such discussion may be interactive
between the Councilmembers and may be ended at any time by a motion on the item motion to call the
question. Otherwise, any member of the Council . . .
Attachment number 2 \nPage 3 of 3
Item # 15
From: "Jonson, Bill" <bill.jonson@myclearwater.com>
Date: April 28, 2014, 7:02:58 AM EDT
To: "Horne, William" <William.Horne@myclearwater.com>
Cc: "Call, Rosemarie" <Rosemarie.Call@myClearwater.com>, "Akin, Pam"
<Pam.Akin@myClearwater.com>
Subject: Council Rules and Policies Discussion Agenda Item
I am attaching a draft modifications to our Rules for discussion at today’s worksession. Could you
distribute to the Council?
Thank you,
Bill
Attachment number 3 \nPage 1 of 1
Item # 15
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Provide direction regarding changes to City Council Policies.
SUMMARY:
Staff is recommending changes to the following areas:
Application Fee Waivers (23A) – Added Skye Lane Properties, LLC. Waived permit, application, inspection, and other fees via
Resolution 14-03.
Stationery (24F) – In addition to traditional letterhead, Public Communications has designed digital letterhead template for city
departments. The policy has been amended to read: The City shall have one form of stationeryletterhead designed by Public
Communications on which the City seal will be imprinted. Paper stock will be recyclable. Other forms in supply will be allowed to be
used until said supply is depleted.
Review Approval:1) Clerk
Cover Memo
Item # 16
i As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICIES
Adopted 04-04-2013
Attachment number 1 \nPage 1 of 35
Item # 16
ii As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICIES
TABLE OF CONTENTS
Boards ....................................................................................................... Page 1
Representative Balance ......................................................................................1A
Ad Hoc Committee ..............................................................................................1B
City Representatives on Non-City Boards .......................................................... 1C
Non-Board Business Functions Sunshine Law .................................................. 1D
Special Request ..................................................................................................1E
Input to Other Boards/Committees ...................................................................... 1F
Letterhead .......................................................................................................... 1G
Campaign Material During Meetings .................................................................. 1H
Input from Advisory Boards ................................................................................. 1 I
Advisory Board Appreciation ............................................................................... 1J
Budget ................................................................................................ Pages 2-17
Balanced Budget.................................................................................................2A
Maintenance of Capital Plant and Equipment .....................................................2B
Budget Review Process ..................................................................................... 2C
Budgetary Position Control ................................................................................ 2D
General Fund Unappropriated Retained Earnings ..............................................2E
Capital Improvement Budget and Capital Improvement Plan ............................. 2F
Road Millage ...................................................................................................... 3G
Enterprise Funds................................................................................................ 3H
Enterprise Fund Transfer Payment ..................................................................... 3 I
Interfund Administrative Charge.......................................................................... 3J
Interfund Other Service Charge ..........................................................................4K
CRA Contribution to General Fund ..................................................................... 4L
Special Events Fee ............................................................................................ 4M
Accounting Procedures ...................................................................................... 5N
Review of Rate Schedules ................................................................................. 5O
Review of Annual Audit .......................................................................................5P
Investment Policy ............................................................................................... 5Q
Debt Management Policy ................................................................................. 11R
Central Insurance Reserve Policy .....................................................................15S
Clearwater Gas System Gas Supply Hedging Policy ........................................ 15T
City Council ...................................................................................... Pages 18-21
Resolutions .......................................................................................................18A
Proclamations ...................................................................................................18B
Representation on Boards ............................................................................... 18C
Citizen Inquiries-Responses ............................................................................ 18D
Departing Councilmembers’ Gifts .....................................................................19E
Travel ................................................................................................................ 19F
Fund Raisers ................................................................................................... 19G
Staff Projects ................................................................................................... 19H
Annual Events .................................................................................................... 19I
Televising Council Meetings ............................................................................. 20J
Information Available to Public and Press .........................................................20K
Distribution of Correspondence ........................................................................ 20L
Strategic Planning ............................................................................................ 21M
Attachment number 1 \nPage 2 of 35
Item # 16
iii As approved at 04/04/13 Council Meeting
Table of Contents (contd.)
City Employees ....................................................................................... Page 22
Participating in Auctions ....................................................................................22A
Reimbursement of certain meal event ..22B
General Administration ................................................................... Pages 23-26
Application Fee Waivers ...................................................................................23A
Sparkling Clearwater .........................................................................................23B
Fire Lanes ........................................................................................................ 23C
Copyright Fees................................................................................................. 24D
Renewal ............................................................................................................24E
Stationery .......................................................................................................... 24F
Welcome Letters .............................................................................................. 24G
Citizens to be Heard Response ....................................................................... 24H
Special Event Street Closure Limitation....24I
Roadside Memorial Marker Program.....24J
City Sponsored Events.......2 6K
Land Development ........................................................................... Pages 27-28
Annexation Agreements ....................................................................................27A
Subdivision Monuments ....................................................................................27B
Petitions for Annexation ................................................................................... 27C
Landscaping of City Roads .............................................................................. 27D
Parks & Recreation Card to Annexing Property ................................................27E
Waiver/reduction of Liens ... 28F
Legal ........................................................................................................ Page 29
Case Reports ....................................................................................................29A
Leisure .............................................................................................. Pages 30-32
Holiday Decorations ..........................................................................................30A
Library Donor Naming Recognition ...30B
Amplification of Sound at City Venues 30C
Ages 12-13 Supervised Use of City Recreation Fitness Facilities 31D
Attachment number 1 \nPage 3 of 35
Item # 16
1 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
BOARDS
A. Representative Balance. When making appointments to a board, the City
Council will strive to assure the board has a balance of race, gender and
geographical area of the City represented.
B. Ad Hoc Committees. Members of boards may also serve on Ad Hoc
committees or Task Forces.
C. City Representatives on Non-City Boards. Citizens appointed by City
Council to be the City’s representatives on non-City Boards will serve no
more than three consecutive terms, at the discretion of City Council. The
representatives shall keep the Council informed of the activities of the
boards.
D. Non-Board Business Functions - Sunshine Law. In order to eliminate
the possibility or appearance of violation of the Sunshine Law, all boards
and committees appointed by the City Council are requested not to
schedule luncheons or other non-board business functions.
E. Special Request. Requests for special reports on projects will require
Council or City Manager’s approval prior to staff commencing efforts in
this regard.
F. Input to Other Boards/Committees. Upon majority approval, a board
may advise other boards or agencies regarding its position on issues but
may not represent that position as City policy.
G. Letterhead. Advisory Board letterhead may be used and staff assists
when correspondence is written on behalf of the entire board. Letterhead
will not be used by individual members expressing individual opinions and
concerns.
H. Campaign Material during Meetings. During City Council and board
meetings, board members will not display material supporting or opposing
candidates or issues on any election ballot.
I. Input from Advisory Boards. Staff will assure that input from advisory
boards regarding issues coming before the City Council is noted in the
City Council’s agenda items.
J. Advisory Board Appreciation. Each recipient of an invitation to the
Annual Advisory Board Appreciation event may bring one guest.
Members should attend at least one meeting prior to being invited to the
annual event.
Attachment number 1 \nPage 4 of 35
Item # 16
2 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
BUDGET and FINANCE
A. Balanced Budget. It is a policy of the City Council to adopt a balanced
budget for all funds. The City will avoid budget and accounting practices
that balance the budget at the expense of future budgets. The City will
also avoid budgeting any unrealized investment gains due to the City’s
practice of holding investments until maturity.
B. Maintenance of Capital Plant and Equipment. It is a policy of the City
Council that the City’s budget will provide adequate funding for
maintenance of capital plant and equipment and the funding for their
orderly replacement.
C. Budget Review Process. It is a policy of the City Council to be provided
with a quarterly budget report and an annual operating budget comparing
actual versus budgeted revenue and expense activity.
D. Budgetary Position Control. It is a policy of the City Council that the
total number of permanent full-time and part-time positions (full-time
equivalents) approved in the annual operating budget may not be
exceeded without prior approval of the City Council.
E. General Fund Unappropriated Retained Earnings. It is a policy of the
City Council to maintain a General Fund reserve equal to 8% of the
subsequent year's budgeted expenditures as a contingency fund to meet
unanticipated financial needs. Should funds in excess of 8% be available
in any fiscal year, these funds shall be identified as available, and may be
appropriated by the Council for specific Capital Improvement Projects or
other one-time needs.
In addition, the City Council will maintain an additional General Fund
reserve equal to ½% of the subsequent year’s budgeted expenditures to
fund unanticipated retirements of General Fund long-term employees
during the given fiscal year. Any appropriations approved by the City
Manager during the year, for this purpose, will be noted in the City
Manager’s quarterly budget report.
F. Capital Improvement Budget and Capital Improvement Plan. It is a
policy of the City Council to adopt a six-year Capital Improvement Plan
and Budget which summarizes the project scope, estimated cost
estimates by project, method of financing, and anticipated operating costs
of each project.
Attachment number 1 \nPage 5 of 35
Item # 16
3 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
G. Road Millage. In order to maintain the City’s sidewalks and streets
(including curbs and bridges), a road millage will be designated as a part
of the annual budget process. Priorities will be determined first on
functional and safety considerations. Road Millage may be used for
aesthetic repairs.
H. Enterprise Funds. It is a policy of the City Council that all Enterprise
Fund operations shall be self-supporting, and shall pay administrative and
other appropriate service charges to General Fund Operations for support
at a level determined by the City Council.
I. Enterprise Fund Transfer Payment. It is a policy of the City Council that
the specific enterprise operations designated by the City Council shall
annually transfer to the General Fund an amount determined appropriate
to be considered reimbursement in lieu of taxes. The current rate is 5.5%
of prior year gross revenues.
April 1989 policy adopted by councilmembers established this rate
at 4.5% of prior-year gross revenues. This proportionate rate was
adopted to accommodate growth, and replaced prior years' policy
of a prescribed dollar contribution. Other than the exceptions noted
below, the rate of 4.5% remained in effect until the City Council
adopted the amended rate of 5.5% in September 2005.
Upon adoption of the Gas Strategic Plan in fiscal year 1995/96, the
Council agreed to replace the Gas Support contribution with a
franchise fee from natural gas customer accounts payable to the
General Fund. This, in combination with the Gas dividend, offered
the General Fund the same level of support as fiscal year 1995/96.
The Gas System Dividend will be a minimum of $1,700,000 plus a
PILOT (Payment in Lieu of Taxes) fee of at least $508,720. Such
PILOT fee will be paid by the Gas Franchise Fees to offset such
PILOT payment. When the Gas System Net Income less Bond
Interest Earnings exceeds $3.4 million for any fiscal year, the Gas
Dividend payment for the next fiscal year will be one half of that
amount.
In September 2000, with the adoption of the 2001/02 Annual
Operating Budget, the City Council expanded this policy, which had
previously been imposed only on the utility enterprises, to include
an annual payment in lieu of taxes from the Marine and Airpark
Fund. In FY 2009 the Parking Fund began paying the PILOT.
J. Interfund Administrative Charge. It is a policy of the City Council that
an allocation shall be made annually distributing the costs for
administrative support departments among all operating departments.
This distribution shall be proportionately based on the operating
Attachment number 1 \nPage 6 of 35
Item # 16
4 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
department's annual budget, and shall not be charged to General Fund
departments.
Upon adoption of the Gas Strategic Plan in fiscal year 1995/96, the
Council agreed to maintain the same charge for administrative
support from the Gas Fund for fiscal year 1995/96 which will be
increased annually by estimated the cost of salary increase index
(fiscal year 2001/02 - 5%).
Beginning in fiscal year 2001, the City Council approved an
adjustment to the Gas Fund charge increasing the charge by
$325,000 over the computed amount to bring the Gas Fund more in
line with the proportionate amount calculated in the same manner
as the Other Enterprise Funds.
K. Interfund Other Service Charges. It is a policy of the City Council that
the cost of services provided to Enterprise Fund Departments by General
Fund Departments shall be charged to, and paid by the Enterprise Fund.
L. CRA Contribution to General Fund. It is the City's policy that services
provided for administrative support to the Community Redevelopment
Agency (CRA) by City employees shall be reimbursed to the General
Fund. Such reimbursement shall be approximate actual costs incurred by
the department, together with any associated costs.
M. Special Event Fees. The Special Events Committee will review
applications for use of City beaches, sidewalks, outdoor recreation open
space and rights-of-way. Sponsoring organizations will be responsible for
the costs of all City services needed in conjunction with the events unless
they are City sponsored or co-sponsored events.
The City Council may waive all or a portion of fees and related charges for
City sponsored or co-sponsored events, including, but not limited to Fun 'N
Sun, Jazz Holiday, July 4th, Turkey Trot, and Martin Luther King Parade.
There shall be an annual review of City sponsored/co-sponsored events
during the budget process. An agenda item confirming co-sponsorship
and waiver of fees for those to be submitted in the budget will be brought
for City Council acceptance in March of each calendar year. All items
accepted by the Council are then to be included in the appropriate
department’s budget. Only after the item is passed as part of the
approved budget is the item considered to be funded.
In the event additional monies are requested beyond what is included in
the approved budget, City Council approval will be needed before said
additional funds are appropriated.
Attachment number 1 \nPage 7 of 35
Item # 16
5 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
N. Accounting Procedures. It is a policy of the City Council to establish
and maintain a standard of accounting practices on a basis consistent with
Generally Accepted Accounting Procedures (GAAP), and the
Governmental Accounting Standards Board (GASB), and the standard
practices of the Government Finance Officers Association of the United
States and Canada (GFOA).
The City will also comply with the rules of the Auditor General and the
Uniform Accounting System as required by the State of Florida.
O. Review of Rate Schedules. It is a policy of the City Council to review
rate schedules of the City of Clearwater enterprise funds at a minimum of
every 5 years. The purpose of the review will be to assure rates are set in
a manner to be fair and equitable while covering the City’s cost to provide
the service.
Unrestricted fund balances (working capital reserves) should be
maintained pursuant to the most recent rate review or at a level equivalent
to at least three months’ operation and maintenance expense, whichever
is greater, for all enterprise and internal service funds.
P. Review of Annual Audit. It is a policy of the City Council to have a
Certified Public Accounting firm perform an annual audit on all of the City’s
funds. A work session will be held each year within 60 days of the release
of the annual financial audit of the City. At that time, the overall financial
condition of the City and its enterprise funds will be reviewed.
Q. Investment Policy.
(1) Scope
This statement of investment policy and guidelines applies to all
investments of the City's pooled cash, which includes cash and
investment balances of the following funds:
• General
• Special Revenue
• Debt Service
• Capital Projects
• Enterprise
• Internal Service Funds
• Fiduciary Funds
The policies set forth do not apply to the non pooled cash investments of
the Pension and Deferred Compensation Funds of the City of
Clearwater, deposits for defeased debt, or assets under Bond Trust
Indenture Agreements.
(2) Investment Objectives
A. Safety of principal is regarded as the highest priority in the handling of
investments for the City. All other investment objectives are secondary
Attachment number 1 \nPage 8 of 35
Item # 16
6 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
to the safety of capital. Each investment transaction shall seek to first
ensure that capital losses are avoided.
B. The City's investment strategy will provide sufficient liquidity to meet
the City's operating, payroll and capital requirements. To accomplish this
the portfolio will be "laddered" with monthly maturities except for those
months in which significant Ad Valorem taxes are received. To the extent
possible, the City will match its investments with anticipated cash flow
requirements. Unless matched to a specific cash flow requirement, the
City will not directly invest in securities maturing more than 15 years from
the date of purchase. Also, unless specifically matched against a debt or
obligation not more than 15% of the portfolio will have a maturity greater
than 10 years.
C. The City's investment portfolio shall be designed with the objective of
attaining a market rate of return throughout budgetary and economic
cycles, taking into account the City's investment risk constraints and the
cash flow characteristics of the portfolio.
(3) Performance Measurement
The benchmark yield for the operating portfolio will be the weighted
average yield determined by using the following maturity distribution and
the related U.S. Treasury yields. Treasury yields are considered the
benchmark for riskless investment transactions and, therefore comprise
a minimum standard for the operating portfolio's rate of return. The
investment program shall seek to augment returns above this threshold,
consistent with risk limitations identified herein.
Average Treasury Rates Percentage Distribution
Overnight rate 15%
3 month Treasury Bill rate 15%
6 month Treasury Bill rate 15%
1 year Treasury Bill rate 15%
3 year Treasury Note rate 15%
5 year Treasury Note rate 15%
10 year Treasury Note rate 10%
Total 100%
Weighted average maturity of benchmark 2.46 years
Attachment number 1 \nPage 9 of 35
Item # 16
7 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
(4) Prudence and Ethical Standards
The standard of prudence to be applied by the investment officer shall be
the "Prudent Person" rule, which states: "Investments shall be made
with judgment and care, under circumstances then prevailing, which
persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable
income derived." The "Prudent Person" rule shall be applied in the
context of managing the overall portfolio.
(5) Authorized Investments
1. The City shall limit investments, as authorized in Florida
Statutes to:
a. Direct Federal Government obligations. Investments in
this category would include but not be limited to the following: United
States Treasury Bills, Notes and Bonds, and securities issued by the
Small Business Administration, Government National Mortgage
Association (Ginnie Mae), Veterans Administration, and Federal Housing
Administration.
b. Federal Agencies and instrumentalities. Investments in
this category would include but not be limited to the following: obligations
of the Federal Home Loan Banks System (FHLB) or its distinct banks,
Financing Corporation (FICO), the Federal Farm Credit Bank, Federal
National Mortgage Association (Fannie Mae), Federal Home Loan
Mortgage Corporation (Freddie Mac), Student Loan Marketing
Association (Sallie Mae), Financial Assistance Corporation and Federal
Agriculture Mortgage Corporation (Farmer Mac).
c. U.S. Securities and Exchange Council registered
money market funds with the highest credit quality rating from a
nationally recognized rating agency.
d. Interest-bearing time deposits or savings accounts, in a
qualified Public Depository as defined in s. 280.02 Florida Statutes.
e. Debt issued by the State of Florida or any political
subdivision thereof including pools.
f. Securities of, or other interests in, any open-end or
closed-end management-type investment company or investment trust
registered under the Investment Company Act of 1940, 15 U.S.C. ss.
80a-1 et seq., as amended from time to time, provided that the portfolio
of such investment company or investment trust is limited to
obligations of the United States Government or any agency or
Attachment number 1 \nPage 10 of 35
Item # 16
8 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
instrumentality thereof and to repurchase agreements fully
collateralized by such United States Government obligations, and
provided that such investment company or investment trust takes
delivery of such collateral either directly or through an authorized
custodian.
g. Repurchase Agreements and reverse repurchase
agreements collateralized by securities otherwise authorized in this
policy.
h. The Local Government Surplus Funds Trust Fund or
any intergovernmental investing pool authorized pursuant to the Florida
Interlocal Cooperation Act as provided in s. 163.01 Florida Statutes.
i. Commercial paper of prime quality of the highest letter
and numerical rating as provided for by at least one nationally recognized
rating service.
(6) Maturity and Liquidity Requirements
A. The City will maintain a forecast of expected cash outflows
and inflows by major categories. For months that the outflows exceed
inflows the City will have investments maturing that month in excess of
the forecasted deficits.
B. The City’s intention is to keep the weighted average maturity
to three years or less. Due to market conditions and cash needs the
average maturity may temporarily be greater than three years but no
greater than five years.
(7) Portfolio Composition, Risk and Diversification
Assets held shall be diversified to control risk of loss resulting from over-
concentration of assets in a specific maturity, issuer, instrument, or
dealer/broker, through which these instruments are bought and sold.
The following maximum limits apply to the portfolio:
Maturity date 10% Specific instrument 8%
Specific issuer 40% Specific dealer/broker 33%
Commercial paper 25% CMOs and REMIC 33%
Attachment number 1 \nPage 11 of 35
Item # 16
9 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
Diversification strategies within the established guidelines shall be
reviewed and revised periodically as necessary by the Investment
Committee.
(8) Authorized Investment Institutions and Dealers
A. Banks - Certificates of deposit purchased under the authority of this
policy will be purchased only from Qualified Public Depositories of the
State of Florida as identified by the State Treasurer, in accordance with
Chapter 280 of the State Statutes.
B. Broker/Dealer Approvals and Limitations - Time, practicality, and
general business constraints limit the number of investment relationships
which can be managed on a regular basis. In most cases, normal
investment activity will be limited to no more than ten dealer
relationships. A broker/dealer list will be established by the Finance
Director or designee. This list will be presented to the Investment
Committee for approval. This list will be updated as needed and
approved by the Investment Committee.
(9) Third-Party Custodial Agreements
All securities shall be held by a third party safekeeping company. All
purchases by the City under this policy shall be purchased using the
"delivery versus payment" procedure. For all purchases and sales of
securities the third party custodial will require the approval of two
individuals authorized by the Finance Director.
(10) Master Repurchase Agreement
All approved institutions and dealers transacting repurchase agreements
shall be covered by a Master Repurchase Agreement. All repurchase
agreement transactions shall adhere to the requirements of the Master
Repurchase Agreement.
(11) Bid Requirements
After the Finance Director or designee has determined the appropriate
maturity based on cash flow needs and market conditions and has
selected one or more optimal type of investment, the security in question
shall, when feasible and appropriate, be competitively bid. Competitive
bids or offerings shall be received from at least three dealers/brokers on
all sales or purchases except in situations where:
Attachment number 1 \nPage 12 of 35
Item # 16
10 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
A. The security involved is a ‘new issue’ and can be purchased ‘at
the auction’.
B. The security has a fixed "postal-scale" rate.
C. The security involved is available through direct issue or private
placement.
D. The security involved is of particular special interest to the City and
dealer competition could have an adverse impact with respect to the
price and availability to the City.
It is also realized that in certain very limited cases the City will not be
able to get three quotes on a certain security. For those cases the City
will obtain current market prices from one of the following to determine if
the transaction is in the City's best interest:
1. Bloomberg Information Delivery System.
2. Wall Street Journal or a comparable nationally recognized financial
publication providing daily market pricing.
3. Daily market pricing provided by the City's Custody Agent or their
corresponding institution.
(12) Internal Controls
The Finance Director shall establish and monitor internal and procedural
controls designed to protect the City's assets and ensure proper
accounting and reporting of the transactions related thereto. The internal
controls will be designed to prevent losses of funds which might arise
from fraud, employee error, misrepresentations by third parties, or
imprudent actions by employees of the City. All buy and sell
communications with the third party safekeeping company will be signed
by two individuals authorized to make investment decisions. The
internal controls developed under this policy shall be reviewed by the
independent auditors as a regular part of their audit of the City.
The Finance Director shall establish an Investment Committee that
meets on a regular basis for the purpose of reviewing investment
transactions, approving brokers/dealer changes and other investment
activities. The Investment Committee members will be the Finance
Director, Assistant Finance Director, Cash & Investment Manager and
any other City staff members appointed by the Finance Director.
(13) Reporting
The Finance Director or designee shall report on at least an annual basis
the following information on the City's investments:
A. Securities by class/type.
B. Book Value
C. Market Value
D. Income Earned
Attachment number 1 \nPage 13 of 35
Item # 16
11 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
(14) Continuing Education
The members of the Investment Committee will complete no less than
8 hours of continuing educational opportunities on investment practices
each fiscal year. The members of the Investment Committee will have
sufficient knowledge and education to invest in any and all of the
securities listed above.
R. Debt Management Policy. This policy is to establish criterion and
procedures for the issuance of debt financing by the City. This Debt Policy
confirms the commitment of the City Council, management, staff, advisors
and other decision makers to adhere to sound financial management
practices, including full and timely repayment of all borrowings, and
achieving the lowest possible cost of capital within prudent risk
parameters.
The City shall employ the use of debt to compliment the significant
recurring commitments of annual appropriations for capital purposes in a
way that is fair, reasonable, and equitable to each generation of
taxpayers, ratepayers, users and other beneficiaries.
1. General:
A. The City shall seek to maintain their high bond ratings so borrowing
costs are minimized and access to credit is preserved.
B. The City may utilize debt obligations to refinance current debt or for
acquisition, construction or remodeling of capital Improvement projects
that cannot be funded from current revenue sources or in such cases
wherein it is more equitable to the users of the project to finance the
project over its useful life.
C. The useful life of the asset or project generally must exceed the
payout schedule of any debt the City assumes.
D. The City will analyze funding alternatives to minimize the cost impact
of debt structures on the taxpayers or ratepayers.
E. The outstanding debt will be reexamined periodically to determine
whether an economical advantage exits for refinancing the outstanding
debt given changes in the interest rate and bond market. As a
general rule, the present value savings of a particular refunding should
exceed 5% while maintaining a similar maturity schedule to the original
debt.
2. Type and Structure of Debt:
A. Any legally allowable debt may be used for financing capital
improvements; this includes, but is not limited to, short-term and long-
term debt, general obligation and revenue debt, fixed and variable
rate debt, lease-backed debt, conduit issues, and taxable debt. The
use of zero coupon bonds, capital appreciation bonds, deep discount
bonds, and premium bonds may be considered.
Attachment number 1 \nPage 14 of 35
Item # 16
12 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
B. The City may consider the use of credit enhancements (letters of
credit, bond insurance, surety bonds, etc) when such credit
enhancements proves cost-effective.
C. When fiscally advisable and when consistent with contractual
obligations, the City shall lease purchase capital equipment.
Generally, equipment will have a monetary value $25,000 or more
and a minimum life expectancy of three years. The debt service on
the lease purchase items shall be paid by the user department.
3. Issuance of Obligations
A. Selecting Service Providers:
1) The City may retain an independent financial advisor for
advice on debt structuring, the rating review process,
marketing debt issuances, sale and post-sale services and to
prepare and/or review the official statement.
2) The City may also retain independent bond counsel and
disclosure counsel for legal and procedural advice on all debt
issuances.
3) As necessary, the City may retain other service advisors, such
as trustees, underwriters, and pricing advisors.
4) Any process utilized to select professional service providers in
connection with the City’s debt program shall be in
conformance with City purchasing policies, procedures and
requirements.
The objectives of the process will be to:
a) Promote competition
b) Be as objective as possible
c) Incorporate clear and rational selection criteria
d) Be independent of political influence
e) Be perceived as fair by the respondents
f) Result in a cost-effective transaction
g) Result in the selection of the most qualified firm
h) Eliminate conflict of interest
B. Method of Sale
1) Competitive Sale. The City will generally seek to issue its
bond obligations in a competitive sale. Other methods may be
used if it is determined that such a sale method will not
produce the best results for the City.
2) Negotiated Sale. The City may elect to sell its bond
obligations through a negotiated sale. This method will usually
be considered when the bond issue is refunding a prior issue
or there is a unique or unusual component to the bond issue.
3) Private Placement. When determined appropriate, the City
may elect to sell its debt obligations through a private
placement or limited public offering.
Attachment number 1 \nPage 15 of 35
Item # 16
13 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
C. Maturity of the debt
1) Bonds will generally not have more than a thirty-year duration.
2) Lease Purchase debt will generally not have more than a five-
year duration.
4. Post-Issuance Compliance
A. In order to comply with federal tax laws and maintain the tax-exempt
status of certain municipal debt issues, Post-Issuance Compliance
monitoring is required at regular intervals as follows:
1) Identification of debt-financed facilities and ongoing tax
requirements - at time of issue, including a review of tax
certificate executed at closing
2) Qualified use of bond proceeds – ongoing
3) Qualified use of facilities financed with debt proceeds -
ongoing by monitoring discussions at staff meetings
4) Arbitrage yield restriction and rebate – annually as soon as
bank statements containing the last day of the bond year
are available
5) Maintenance of bona fide debt service fund – recalculate
sinking fund deposit requirements semi-annually after each
interest payment date
6) Continuing Disclosure documents other than Significant
Events and Notices to Bondholders – annually by due
dates through EMMA Dataport
7) Significant Events – upon occurrence through EMMA
Dataport
8) Notices to Bondholders – upon occurrence of an event
requiring notice
B. Procedures for Ensuring Timely Compliance
1) The Finance Director (or designee) will review project
invoices presented for payment from bond proceeds and
authorize payment if use of proceeds is proper.
2) The Finance Director (or designee) will participate in staff
meetings where discussions are held regarding use of
debt-financed facilities.
3) The Finance Director (or designee) will calendar all bond
year-ends and coordinate transmission of bank statements
and other arbitrage-related documents with the outside
arbitrage consultant within one month of the bond year-
end.
4) The Finance Director (or designee) will re-calculate
monthly sinking fund deposit requirements semi-annually
after each interest payment, and annually after each
principal payment.
5) The Finance Director (or designee) will consult with the
City’s Disclosure Counsel, as needed, regarding disclosure
of Significant Events.
Attachment number 1 \nPage 16 of 35
Item # 16
14 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
C. Procedures Reasonably Expected to Timely Identify Noncompliance
1) The Finance Director (or designee) will review the
Continuing Disclosure Checklist for upcoming due dates at
the beginning of each calendar quarter.
2) The Finance Director (or designee) will send required
continuing disclosure documents to the City’s Disclosure
Counsel for review and approval before filing through the
EMMA Dataport.
3) Continuing disclosure due dates will be calendared by the
Finance Director and by the designee, as a backup
reminder.
4) The annual financial statement audit will include review by
external auditors of use of debt proceeds, debt service
accounts and payments, and review of minutes of official
meetings.
D. Procedures for Ensuring Timely Correction of Noncompliance
1) When noncompliance has been identified, the Finance
Director will promptly provide required documents or
consult with Disclosure Counsel, Bond Counsel or other
outside specialists as needed. If a possible violation of the
tax rules is identified, the Finance Director will consult with
counsel to determine if a “remedial action” should be taken
under the Treasury Regulations or if a closing agreement
request should be submitted to the Internal Revenue
Service under the Voluntary Closing Agreement Program.
The City Manager and Council will be notified to take
additional steps, if necessary, to timely correct the
noncompliance.
2) Upon receipt of any correspondence from, or opening of an
examination of any type with respect to tax-exempt debt
issued for the benefit of the City, the Finance Director will
promptly notify the City Manager and consult with outside
counsel as necessary to respond to the IRS.
E. Recordkeeping Requirement and Records Retention
All relevant records and contracts shall be maintained in retrievable
paper or electronic format for the term of the debt plus a minimum of
three years. The term of the debt shall include the term of all debt
which refunds the original new money issue, including debt issued to
refund debt in a series of refundings. Records required to be
maintained include:
1) Basic records relating to the debt transaction, including the
debt transcript of proceedings and other relevant
documents delivered to the City in connection with the
issuance and closing of the debt transaction.
2) Documents evidencing expenditure of debt proceeds,
including but not limited to:
a) Construction contracts
Attachment number 1 \nPage 17 of 35
Item # 16
15 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
b) Purchase orders
c) Invoices and applications for payment
d) Trustee requisitions and payment records
e) Documents related to costs reimbursed with debt
proceeds, including related issuer resolutions
f) Records identifying the assets or portion of assets
financed or refinanced with the debt proceeds
g) A final schedule of property financed by the debt and
final allocation of debt proceeds
3) Documentation evidencing the use of debt-financed
property, including records of lease or sale of debt-
financed property for public or private purposes, and any
change in use of debt-financed property from its original
intended purpose.
4) Documentation evidencing all sources of payment or
security for the debt.
5) Documentation pertaining to investment of debt proceeds,
including but not limited to:
a) Purchase and sale of securities
b) SLGs subscriptions
c) Yield calculations for each class of investments
d) Actual income received from the investment of
proceeds
e) Investment agreements
f) Trustee statement
g) Arbitrage rebate calculations and reports
S. Central Insurance Reserve Policy. It is a policy of the City Council to
maintain a Central Insurance Fund reserve to guard against unforeseen or
uninsured costs or increases in property, workers’ compensation, health or
liability insurance. The target minimum balance for this reserve is equal to
75% of the actuarially calculated self-insurance reserve liability. If
reserves are drawn down below the above target minimum balance, the
City will develop a plan to replenish the reserves, generally within five (5)
years.
T. Clearwater Gas System Supply Hedging Policy. It is a policy of the
City Council to limit the financial risk to Clearwater Gas System (CGS) of
natural gas purchases by Hedging a portion of its gas supply needs with
the intention of reducing price volatility for the residential, commercial, and
industrial customers of CGS. Hedging amounts for a specified period of
time will NOT exceed the expected average natural gas energy usage
over that time period.
The City Representative shall issue a Directive to Florida Gas Utility
(FGU) in the event that CGS would like FGU to take any action with
respect to a Financial Product on its behalf. The General Manager of
Attachment number 1 \nPage 18 of 35
Item # 16
16 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
FGU shall not be authorized to enter into a Financial Product on a system-
wide basis for CGS without a Directive from the City Representative.
Financial Products shall be purchased or otherwise acquired for the
purpose of risk management and, to the extent possible, shall be entered
into in such a manner as to meet applicable accounting standards as a
“hedge” for accounting purposes; provided that the failure to obtain any
particular accounting treatment with respect to a Financial Product shall
not form a basis for challenging or otherwise calling into question the
legality and enforceability of a Financial Product entered into pursuant to a
Directive. CGS shall not engage in any purchase or acquisition of
Financial Products for Speculation.
In the event if any inconsistency between the terms of this Policy and any
existing agreement between FGU and CGS, including, without limitation,
the All Requirements Gas Services Agreement, dated as of February 15,
2002 and as amended from time to time, between FGU and CGS and
entered into pursuant to Resolution No. 02-02 the City of Clearwater,
Florida, the terms of such agreement shall prevail.
In above policy, these terms are defined as:
1. City Representative – A representative of the City of
Clearwater, Florida, who can authorize a Directive with
respect to Financial Products, which term shall include,
without limitation, any person designated as a “member
representative” or “project participant representative”
under an agreement between FGU and the City of
Clearwater, Florida.
2. Directive – An instrument, in writing, executed and
delivered by a City Representative that gives directions to
FGU, or otherwise authorizes actions by FGU, with
respect to Financial Products and the related Financial
Instruments.
3. Financial Instruments – One or more agreements entered
into with respect to Financial Products by and among the
parties thereto, which may include FGU, CGS, or both, or
any other third party or counterparty thereto, and such
term shall expressly include, without limitation, any
assignment or termination agreement related to Financial
Products by FGU, CGS, or both.
4. Financial Products – Swaps, options, caps, collars,
floors, forwards, futures contracts, and any other Hedging
transactions, and any combination of the foregoing,
whether executed “over-the-counter” pursuant to private
agreement of “exchange-traded” on one or more
regulated contract markets.
Attachment number 1 \nPage 19 of 35
Item # 16
17 As approved at 04/04/13 Council Meeting
Budget and Finance (contd.)
5. Hedge – To minimize or protect against loss by
counterbalancing one transaction against another or
otherwise mitigating economic risk. The term “Hedging”
shall be construed accordingly.
6. Speculation – Using Financial Products in a manner not
reasonably expected to reduce the risk associated with
CGS business activities.
Attachment number 1 \nPage 20 of 35
Item # 16
18 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
CITY COUNCIL
A. Resolutions. An individual Councilmember may request a resolution.
However, prior to preparation of the resolution, there must be a majority
of the Councilmembers agreeing to do so.
B. Proclamations. The City of Clearwater will consider issuing
proclamations from all segments of the community without regard to
gender, race, ethnicity or handicap. Proclamations will not be issued to
individuals, companies, “for profit” organizations, profit making agencies,
political organizations or religious organizations, except for significant
anniversary events of 50 years or 100 years.
C. Representation on Boards. Councilmembers are asked to serve on
various regional and governmental boards. Boards/Committees may be
added or deleted from time to time. These duties should be distributed
equitably among the Councilmembers. Appointment of Councilmembers
to these boards shall be evaluated annually in April.
Whenever possible, a Council representative on a board or committee will
receive Council input prior to taking a position regarding issues coming
before that board. The representing Councilmember shall vote in
accordance with the stated position of the majority of the Council. If it is
not possible to obtain Council input the Councilmember is to act to the
best of their ability in the city's interest and with prior Council positions in
mind.
Periodic review of the actions of these boards and committees is desirable
and the representing Councilmember should coordinate these reports.
D. Citizen Inquiries - Responses.
1. Generally responses should be in the same form as received, i.e.
letter with letter. However, when deemed to be more appropriate a
different form may be used.
2. Inquiries addressed to a specific Councilmember will be responded to
by that Councilmember.
3. Inquiries addressed to the whole Council, whether in one letter or
duplicate letters to all Councilmembers, will be answered factually by
the Mayor using language that indicates that he or she is responding
for the Clearwater City Council. When needed, responses will be
brought to Council for direction, prior to being sent. Mail will be routed
to the appropriate staff to draft a response. Individual
Councilmembers are not precluded from responding individually to
express their opinion.
Attachment number 1 \nPage 21 of 35
Item # 16
19 As approved at 04/04/13 Council Meeting
City Council (Contd.)
4. Inquiries received which are not specifically addressed to the Council
or its members will be answered by the City Manager or designated
staff member.
5. Inquiries and responses will be distributed, via e-mail, to all
Councilmembers
6. Form letters or emails may be acknowledged but will not require a
customized response.
E. Departing Councilmembers’ Gifts. Departing gifts shall be chosen in
consultation with the outgoing members. The value of the gifts shall be a
maximum of $300 for one full term, $500 for two full terms and $600 for
more than two full terms.
One full term. Plaque, nameplate, letter, pewter tray with seal, Council
pictures.
Two full terms. Plaque, nameplate, letter, City watch, Council pictures.
Three of more full terms. Plaque, nameplate, ring, collage or album, tray
with seal, letter, gag gift, caricature.
F. Council Travel. Payment for travel expenses shall be in keeping with the
charter and the City’s travel code. Specific amounts of the Council’s travel
budget shall be allocated to each Councilmember during annual budget
preparations. At the end of each fiscal year Councilmembers shall provide
a report detailing that year’s travel. Council approval shall be obtained
prior to any member exceeding their annual allocation for travel.
G. Fund Raisers. It shall be at the discretion of individual Councilmembers
whether or not to accept invitations to fund raising activities. Expenses
incurred by acceptance are not reimbursable. City employees will not
attend these functions as City representatives.
H. Staff Projects. A Councilmember shall request staff research or projects
only through the City Manager or City Attorney in accordance with the City
charter. Any request that, in the determination of the City Manager or City
Attorney, will take longer than 8 hours must be approved by a majority of
the Council. The results of such research or projects, except for legal
advice to an individual, will be shared with all councilmembers.
I. Annual Events. Newly elected Councilmembers and Councilmembers-
elect shall be invited to the annual Phillies dinner and advisory board
appreciation event.
Attachment number 1 \nPage 22 of 35
Item # 16
20 As approved at 04/04/13 Council Meeting
City Council (Contd.)
J. Televising Council Meetings. All regular City Council meetings and work
sessions will be televised on C-View. Efforts will be made to also televise
specially scheduled meetings and work sessions. However, there will be
times when this is not possible, or practical. No closed door
attorney/client or bargaining sessions will be televised
K. Information Available to Public and Press. All material prepared by the
City Manager and City Attorney for the Council shall be provided to the
press and to the public via the Official Records and Legislative Services
Department.
L. Distribution of Council Correspondence. All correspondence to the
Mayor and the Councilmembers arriving at City Hall received pursuant to
the law or in connection with the transaction of official business by the City
of Clearwater shall be distributed as follows:
When needed, e-mails will be forwarded to all Councilmembers by the
Council Assistant. Councilmembers will receive the original of hard copy
items individually addressed to them, whether anonymous or not. Council
e-mails and other correspondence will be available on the City’s website
through the electronic document management system. Mail will be
delivered to the Council at least once per week.
Other anonymous letters and suggestions will not be distributed but will be
maintained in the City Manager's Office.
Publications and items of considerable length (such as petitions and
agenda materials for other boards) will not be distributed. These items,
along with other routine correspondence not requiring responses will be
noted on a weekly read file and available through the electronic document
management system.
Unless otherwise directed, correspondence with the words similar to
“Personal”, “Confidential”, or “For the Addressee Only” will be delivered
unopened to the addressee. If such correspondence is determined to be
related to City business, the receiving Councilmember is to forward to the
Council Assistant for distribution.
The City Manager will discuss with the Mayor malicious mail.
All e-mails received by the Councilmembers in their individual city email
account will be forwarded to the Council Assistant for distribution, or email
forwarding, in the same manner as other "hard copy" mail. The following
emails will not be forwarded: SPAM/JUNK, broadcast general information
or solicitation or items pertaining to scheduling.
Attachment number 1 \nPage 23 of 35
Item # 16
21 As approved at 04/04/13 Council Meeting
City Council (Contd.)
Emails or "hard copy" mail relating to city business, sent directly to a
councilmember's home or private business, or hand delivered, shall also
be forwarded to the Council Assistant for distribution.
M. Strategic Planning. Each year the City Council shall meet in a strategic
planning session(s). The meeting(s) will review the five-year financial
forecast and update as necessary, the City's Mission, Values and Vision
Statements. From these documents a five-year strategic plan will be
developed. The five-year strategic plan will become the basis for the
annual City Manager and City Attorney Objectives, and the City's annual
budget process for the next fiscal year.
Attachment number 1 \nPage 24 of 35
Item # 16
22 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
CITY EMPLOYEES
A. Participating in Auctions. City employees and Councilmembers are
prohibited from participating in City auctions involving the sale of property
which has either been abandoned and confiscated, acquired with public
funds or which has otherwise come into the possession of the City. They
may attend as spectators but may not bid on or purchase items offered for
sale. All actions that would lead to perceptions of participation, such as a
family member bidding on items, should be avoided. It is the intent of this
policy to avoid giving "insider" information or a profit motive to employees
or their families in the disposal of surplus items.
B. Reimbursement of certain meal events. The City Manager will
determine when it is appropriate to reimburse city employees for meal
costs associated with recognition, award and business related functions.
Attachment number 1 \nPage 25 of 35
Item # 16
23 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
GENERAL ADMINISTRATION
A. Application Fee Waivers. Generally, building permit, occupational
license, plan review and zoning-related application fees will not be waived
except for City projects and other governmental agencies. If staff believes
special conditions exist, such requests may be brought to the Council for
consideration. Application fee waivers for governmental agencies will
include all governmental projects including those in which the
governmental agency is leasing property from a third party, providing the
governmental agency is the entity which applies for and obtains the
permit. PACT will be considered a governmental entity when considering
application fee waivers.
NOTE: The City Clerk's research regarding waiver of application fees
shows the following:
Chi Chi Rodriquez Youth Foundation - no waivers
Center Foundation - waive building permit fees
Pinellas County - waived building permit fees for work done by County
forces; waive fees for variance application
State of Florida - waive fees for variance applications
Clearwater Ferry - waive building permit fees
St. Petersburg College - refunded building permit fee for parking lot
Skye Lane Properties, LLC—waived permit, application, inspection and
other fees via Resolution 14-03
None of the above includes waiving impact fees.
B. Sparkling Clearwater. In order to maintain and enhance the image of
Sparkling Clearwater, the Council supports staff in enhanced solid waste
recycling and conservation projects, tightening and increasing
enforcement of codes (i.e., fence landscaping, prohibition of banners, lot
clearing, etc.). Staff is also directed to place a greater emphasis on and
coordinate aesthetic consideration on site plans and other development
review (i.e., placement of dumpsters, fencing of dumpsters, property
landscaping and landscaping of parking lots including perimeter
plantings). Litter cleanup and "adopt a street or park" programs are
encouraged. Educational and incentive programs for both City staff and
the public addressing this issue should be developed.
C. Fire Lanes. Fire Department personnel will participate in the enforcement
of parking violations pertaining to fire lanes and fire hydrants.
Attachment number 1 \nPage 26 of 35
Item # 16
24 As approved at 04/04/13 Council Meeting
General Administration (contd.)
D. Copyright Fees. The City shall pay the necessary copyright fees to
ASCAP for those concerts in the bandshell co-sponsored by the City. The
City shall provide a monthly report to ASCAP regarding activities in the
bandshell and ASCAP shall be responsible for collecting the fees from
bands participating in non-City sponsored programs. In addition, the City
shall pay the necessary copyright fees to BMI for showing movies at
various recreation centers.
E. Renewal.
All renewals of agreements the City has with organizations or tenants
should be presented to the Council at least sixty (60) days prior to the
expiration of the original term.
F. Stationery. The City shall have one form of stationery letterhead designed
by Public Communications on which the City seal will be imprinted. Paper
stock will be recyclable. Other forms in supply will be allowed to be used
until said supply is depleted.
Exception: The Gas Division may use its logo.
G. Welcome Letters. Upon adoption of an Annexation Ordinance staff will
prepare a letter for the Mayor’s signature welcoming the property owner to
Clearwater.
H. Citizens to be Heard Response. When appropriate, responses will be
sent to those addressing the Council under Citizens to be Heard regarding
Items not on the Agenda.
I. Special Event Street Closure Limitation. Street closures for special
events shall be limited to two (2) per calendar year requested by any one
non-profit or for-profit organization. The City of Clearwater shall be
exempt from this limitation. The City shall comply with any Florida
Department of Transportation policies regarding street closures of state
roads.
J. Roadside Memorial Marker Program.
The purpose of this policy is to establish the guidelines for the placement of
standardized roadside memorials for people that have died as a result of a motor
vehicle, pedestrian or bicycle crash within City maintained right-of-way on
segments of roadway in incorporated Clearwater.
The City of Clearwater, Traffic Operations Division, is responsible for the
implementation of the Roadside Memorial Marker Program.
The policy will apply to fatalities occurring after January 1, 2005.
Attachment number 1 \nPage 27 of 35
Item # 16
25 As approved at 04/04/13 Council Meeting
General Administration (contd.)
The installation of a roadside memorial marker will be processed in accordance
with the following:
Requests for a memorial marker shall be submitted in writing to the Traffic
Operations Division of Engineering by filling out a Memorial Marker Request
Form. The form will be available online from the City’s website or by calling the
City. Requests may be made by immediate family members or friends.
Requests from friends require written approval from the deceased’s immediate
family.
Memorial markers will be designed, constructed and installed by the Clearwater
Traffic Operations Division. The Traffic Operations Division will be responsible
for designing the sign and ensuring proper and safe placement – the exact
location will be at the discretion of the City.
Memorial markers will not be allowed within the limits of active construction work
zones.
There shall be no activities while the memorial marker is in place that pose a
safety hazard to the public or that violates any provision of Chapter 316 of the
Florida Statutes concerning stopping, standing, parking, or obstruction of traffic
on public roads.
Memorial Markers will only be installed in residential areas where fatalities
occurred with the written permission of the resident whose property is abutting
the residential right of way where the memorial is to be placed.
The requesting citizen will be notified once the installation is complete.
Memorial markers will be allowed to remain in place for one year after installation
unless earlier removal is necessitated by construction activities. After one year
the sign will be removed by City forces.
The memorial marker shall be a 15” diameter aluminum sign with a white
background and black letters.
The sign message will state ‘Drive Safely – In memory’, and the family will have
the option of adding the deceased’s name to the sign.
As an option, the City can offer an alternate safety message to the ‘Drive Safely’
legend if desired by the family that would be specific to the type of crash, and as
long as it will fit on the sign. Examples could be ‘Don’t Drink and Drive’, ‘Buckle
Up’, ‘Slow Down’, etc.
The sign will be mounted at a height of 3.5’ (42”) from the ground to the top of the
sign.
Attachment number 1 \nPage 28 of 35
Item # 16
26 As approved at 04/04/13 Council Meeting
General Administration (contd.)
The applicant will incur the cost of design, construction, installation,
maintenance, and removal of the memorial marker. This cost is $300.00. Upon
request the sign becomes the property of the applicant.
K. City Sponsored Events. Events sponsored by the City, such as Volunteer
Recognition, Advisory Board Appreciation, etc., shall be held within the City
limits of Clearwater, unless the cost for a venue outside the City limits is at
least 20% less.
Attachment number 1 \nPage 29 of 35
Item # 16
27 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
LAND DEVELOPMENT
A. Annexation Agreements. The City Manager is authorized to approve
routine annexation agreements involving one existing or proposed
residences. Where a discrepancy exists regarding land use designations,
right-of-way requirements, or any other circumstances, administrative
approval is not authorized. A quarterly report of administrative approval is
requested.
B. Subdivision Monuments. New entranceway landscaping, monuments,
signage, and walls shall not be allowed within the public rights-of-way of
the City of Clearwater. Such special treatments are to be upon private
property and in accordance with all applicable codes and regulations. The
owners of all existing entranceway features occupying public property are
to execute an agreement with the City of Clearwater wherein owners
agree to keep all features in good repair, hold the City harmless for any
liability arising from the use of the public right-of-way, and provide a
$500,000 liability insurance policy. Upon failure of the owners to execute
such agreement and provide the required insurance policy after forty-five
days from written notice, or by tagging the structure when owners cannot
be determined, or upon failure of the owners to repair or maintain any
feature of the site which has fallen in disrepair after similar notice, the
Public Works Department is to remove all such materials occupying the
public right-of-way.
A wooden sign with breakaway features approved by the City Engineer
may be allowed within the public right-of-way when associated with a city
approved “Adopt a (fill in name)” program, and is to be limited to a size
necessary to name the sponsoring agency in 3-inch letters. Such sign to
be a maximum height of 18-inches.
C. Petitions for Annexation. Request to be made that all contiguous parcels
under the same ownership be annexed simultaneously.
D. Landscaping of City Roads. When landscaping is a necessary and
integral part of a City road or street improvement/construction project the
landscape material shall be selected and located based on ease and
frequency of required maintenance. All such material shall be drought
resistant.
E. Parks & Recreation Card to Annexing Property. Resident Parks &
Recreation cards may be obtained by petitioners for annexation upon
acceptance of the application.
Land Development (Cont.)
Attachment number 1 \nPage 30 of 35
Item # 16
28 As approved at 04/04/13 Council Meeting
F. Waiver/reduction of liens. In order to encourage (re) development of
properties for enhancement of property values and living conditions in the City,
the following factors will be considered for requests for waivers/reductions of lot
clearing, nuisance abatement, and/or unsafe structures/demolition liens.
¨ Whether the violation has been brought into compliance regarding the
violation cited.
¨ Whether extreme or undue hardship is shown regarding payment of
the lien and/or regarding coming into compliance with code
requirements during the required time.
¨ Whether there are existing code violations on other properties owned
by the violator or prospective purchaser.
¨ Whether there is a development or redevelopment proposal regarding
the property which would result in improvement or upgrade of the
property.
¨ Whether, given such a development or redevelopment plan, it would
be impractical to take the compliance action directed by the City
Council.
¨ Whether payment would hinder a proposed sale of the property.
¨ Whether an appraisal of the property, submitted by the applicant,
demonstrates to the City that the cost of the lien has been absorbed.
¨ The amount of a lien will not be reduced below the amount
representing administrative costs incurred by the city regarding the
case.
Attachment number 1 \nPage 31 of 35
Item # 16
29 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
LEGAL
A. Case Reports. The city attorney shall furnish to the city council a quarterly
report of pending litigation, identifying each case, opposing counsel, the
nature of the case, and the status of the case as of the date of the report.
In addition, the city attorney shall keep the city council and city manager
advised from time to time as to significant developments in each case.
Attachment number 1 \nPage 32 of 35
Item # 16
30 As approved at 04/04/13 Council Meeting
CITY COUNCIL POLICY
LEISURE
A. Holiday Decorations. Holiday decorations along the rights-of-way to be
installed or paid for by the city will be limited to the Downtown Core,
Memorial Causeway, South Gulfview to the southern point of Beach Walk,
Mandalay south of Acacia and the business district on Sand Key.
B. Library Donor Naming Recognition. The following guidelines govern
donor recognition with regard to naming buildings, areas, rooms,
collections, furnishings and equipment:
1. Library building names will have geographical or functional
names only and will not be subject to availability for donor
recognition. Clearwater Main Library and North Greenwood Branch
meet the policy guidelines, but John Doe Main Library does not.
2. Naming of library internal functional areas, rooms, and major
collections is the prerogative of the City Council.
3. Collections of materials, equipment or furnishings, which are
accepted as gifts by the Library Director, and/or funded by
individuals, corporations or foundations, may be recognized by a
discrete engraved plaque mounted on or near the gift as
appropriate, with the name of the donor displayed. For example
"the John Doe collection of Illuminated Manuscripts" or "Computer
Equipment for Research Provided and Maintained by the John Doe
Corporation."
3. All signs and plaques printed with names of donors will be of
similar appearance and will be consistent with the architectural
design and interior decoration of the building.
C. Amplification of Sound at City Venues. The following guidelines govern
the amplification of sound at City co-sponsored and private events held at
City venues for musical and entertainment productions.
1. Amplification of sound and in particular music for an event must
end at a specific time set by the City Manager or his designee. In
general that time will be no later than 10:00 p.m. Sunday through
Thursday and no later than 11:00 p.m. on Friday and Saturday, but
on certain rare occasions permitted to be held longer.
2. Amplification of sound including music will not exceed an
average of 95 decibel or dB level measured at the house mix over a
period of 30 seconds.
3. Amplification of sound during the event will be measured by a
City employee or City contractor by using a sound-level meter
which is an instrument that includes a microphone, amplifier, RMS
detector, integrator or time average, output or display meter and the
weighting networks used to measure sound pressure levels.
Attachment number 1 \nPage 33 of 35
Item # 16
31 As approved at 04/04/13 Council Meeting
Leisure (Contd.)
4. The City employee or City contractor will measure the sound
levels for every group performing at the event.
5. In the event a promoter or sponsor violates this policy the City
employee or City contractor will require that the sound levels be
adjusted to meet the standard. If after the first warning the volumes
are not adjusted to meet the policy the City employee or City
contractor will personally adjust the sound level to bring in
compliance.
6. If a promoter or sponsor continues to violate this policy then
they will not be allowed to have concerts at City venues.
D. Ages 12 - 13 supervised use of City recreation fitness facilities. The
following guidelines govern the use of City recreation fitness facilities by users
ages 12 and13.
1. This section shall apply to the use of fitness facilities for individuals who
have achieved the age of 12 or 13 on the day of, or prior to, the day such
individual requests such use.
2. Use of the fitness area by such person is governed by this Council policy
and is limited to instances where such person is actively, directly
supervised by the individual’s parent, legal guardian or a designated
responsible adult, in a one on one setting. Any other use of City
recreation facilities by 12 and 13 year olds is strictly prohibited.
3. A parent under this policy is defined as either biological parent or legal
guardian.
4. A responsible adult under this policy is defined as a person who has
achieved the age of 21 on the day of or prior to the date of the use and is
designated by the parent or legal guardian on the “Parental Consent and
Waiver/Release of Liability” form.
5. An acceptable level of supervision under this policy is considered to be
achieved when the parent, legal guardian or designated responsible adult
is not engaged in any other activity (i.e. working out or in conversation with
another user) during the performance and attendance of the designated
youth participant.
6. This level of supervision is designed to ensure proper focus and attention
to achieve safety standards and requirements, including proper technique,
appropriate equipment selection and use. Further, the required
supervision is designed to protect other users of the facilities.
7. City staff will monitor for compliance of this policy.
8. Both the parent, legal guardian or designated responsible adult and
individual child, must have valid access to the fitness facility by paying the
Attachment number 1 \nPage 34 of 35
Item # 16
32 As approved at 04/04/13 Council Meeting
Leisure (Contd.)
appropriate daily fee, or by securing the proper membership that allows
use of the area. In addition, the parent or legal guardian must agree to
and sign the “Parental Consent and Waiver/Release of Liability” form and
identify the responsible adult(s) who may supervise the child.
9. Staff, in its sole discretion, shall retain the right to eject any party not
complying with this policy. In addition, failure to adhere to this policy shall
result in immediate, permanent termination of the youth participant’s
fitness facility use rights.
Attachment number 1 \nPage 35 of 35
Item # 16
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Approve the 2014 Clearwater Federal Priorities.
SUMMARY:
Review Approval:
Cover Memo
Item # 17
City of Clearwater
2014 Federal Legislative
City of Clearwater, Florida
Federal Legislative Agenda
Attachment number 1 \nPage 1 of 35
Item # 17
Prepar
Vice
Councilmember Hoyt Hamilton
Questions regarding the information
Greg Burns
(202) 737-8162
Copyright
Prepared by Van Scoyoc Associates for the
Clearwater City Council
Mayor George Cretekos
Vice Mayor Doreen Hock-DiPolito
Councilmember Hoyt Hamilton
Councilmember Bill Jonson
Councilmember Jay Polglaze
Bill Horne, City Manager
Questions regarding the information in this book may be directed to:
Rosemarie Call
(727) 562-4092
April 2014
Copyright 2014 Van Scoyoc Associates Inc.
in this book may be directed to:
Attachment number 1 \nPage 2 of 35
Item # 17
201
Water Resources
Stevenson Creek Estuary Restoration Project
Support continued Corps participation in the Stevenson Creek Estuary
Clearwater. Support continued Federal participation in, and funding of, Corps of Engineers’ Continuing
Authorities Programs, particularly Section 206.
Development Act, with an increased authorization limit from $5 million to $10 million
projects.
Clearwater Pass Maintenance Dredging
Support adequate annual funding for the Corps of Engineers Operations &
including additional funding for dredging not identified in the annual Administration budget.
additional funding specifically provided for “Small, Remote, or Subsistence Navigation” dredging
activities.
Waters of the United States
Monitor activity related to the EPA’s proposed rule on waters of the U.S.
proposed rule that could lead to unrealistic and over
local governments.
General and Local Government Issues
National Flood Insurance Program
Monitor changes to flood insurance rates for homeowners and businesses in the City of Clearwater.
Monitor FEMA’s implementation of H.R. 3370, the
Monitor FEMA’s attention to deadlines as set forth in H.R. 3370, particularly with regard to specific
reports and/or other actions. Support
passage of H.R. 3370, as well as improve the National
participants.
Tax-Exempt Bonds
Oppose legislation that would threaten the tax exemption on state and local bonds, including a 28 percent
cap on tax-exempt municipal bonds.
Remote Sales-Tax Legislation
Support legislation that requires companies making catalog and internet sales to collect and remit the
associated taxes.
Transient Occupancy Taxes
Oppose legislation that would exempt
by the consumer, thereby costing Pinellas
Occupancy Taxes from visitors to the region.
Public Pension Reform
Monitor federal legislative proposals related to public pensions
Transparency Act) which could significantly impact the
City of Clearwater
2014 Federal Legislative Agenda
Stevenson Creek Estuary Restoration Project
Corps participation in the Stevenson Creek Estuary Restoration Project
continued Federal participation in, and funding of, Corps of Engineers’ Continuing
Authorities Programs, particularly Section 206. Support a new authorization of the Water Resources
Development Act, with an increased authorization limit from $5 million to $10 million for Section 206
Maintenance Dredging
adequate annual funding for the Corps of Engineers Operations & Maintenance account,
including additional funding for dredging not identified in the annual Administration budget.
additional funding specifically provided for “Small, Remote, or Subsistence Navigation” dredging
activity related to the EPA’s proposed rule on waters of the U.S. Oppose any aspects of the
proposed rule that could lead to unrealistic and over-burdensome regulations that would negatively affect
al Government Issues
National Flood Insurance Program
changes to flood insurance rates for homeowners and businesses in the City of Clearwater.
FEMA’s implementation of H.R. 3370, the Homeowner Flood Insurance Affordability Act.
EMA’s attention to deadlines as set forth in H.R. 3370, particularly with regard to specific
Support efforts to fix any unintended consequences that may occur
, as well as improve the National Flood Insurance Program for the benefit of all
threaten the tax exemption on state and local bonds, including a 28 percent
exempt municipal bonds.
legislation that requires companies making catalog and internet sales to collect and remit the
legislation that would exempt online travel brokers from paying taxes on the full room rate paid
Pinellas County the opportunity to collect appropriate Transient
Occupancy Taxes from visitors to the region.
federal legislative proposals related to public pensions (e.g., the Public Employee Pension
which could significantly impact the Clearwater Employees Pension Fund
Project in the City of
continued Federal participation in, and funding of, Corps of Engineers’ Continuing
horization of the Water Resources
for Section 206
Maintenance account,
including additional funding for dredging not identified in the annual Administration budget. Support
additional funding specifically provided for “Small, Remote, or Subsistence Navigation” dredging
aspects of the
burdensome regulations that would negatively affect
changes to flood insurance rates for homeowners and businesses in the City of Clearwater.
urance Affordability Act.
EMA’s attention to deadlines as set forth in H.R. 3370, particularly with regard to specific
unintended consequences that may occur after the
Flood Insurance Program for the benefit of all
threaten the tax exemption on state and local bonds, including a 28 percent
legislation that requires companies making catalog and internet sales to collect and remit the
travel brokers from paying taxes on the full room rate paid
County the opportunity to collect appropriate Transient
e.g., the Public Employee Pension
Clearwater Employees Pension Fund.
Attachment number 1 \nPage 3 of 35
Item # 17
Transportation
Transportation Authorization
Monitor proposed changes to Federal highway and transit programs.
transportation revenue streams. Support
Clearwater’s priorities via this legislation or other means.
Alternative Fuels Tax Incentives
Support the extension of a $0.50 per gallon equivalent tax incentive for natural gas when used as a motor
fuel.
Public Safety
Public Safety Funding
Support at least level funding from FY 201
of Homeland Security grants, e.g., Community Oriented Policing Services, Byrne Justice Assistance
Grants, Assistance to Firefighters Grants, and Staffing for Adequate Fire and Emergency Response
Grants. Support any City of Clearwater applications for these funds
The Corporation for National and Community Service
Program
Support continued annual funding for grant programs within the
Community Service, particularly for the AmeriCorps State and National grant program.
Economic Development & Social Services
Department of Housing and Urban Development
Support at continued adequate funding
Block Grants and the HOME Investment Partnerships p
overall efforts to support those that are least fortunate.
Environmental Protection Agency’s
Support continued adequate annual funding for the
program, including at least $90 million for the Section 104(k) competitive grant program.
legislation to reauthorize the Environme
Supportive Housing for the Elderly and for Persons with Disabilities
Urban Development’s Section 202 and 811 Programs
Support continued adequate annual Federal funding of the Depart
Development’s Supportive Housing for the Elderly
Persons with Disabilities program (Section 811).
Homeless Assistance – Continuum of Care Program
Support continued adequate annual funding for Department of Housing and Urban Development
Homeless Assistance Grants, particularly for the Continuum of Care Program.
Economic Development Administration
Support continued funding of the Econ
grant applications through EDA programs.
proposed changes to Federal highway and transit programs. Monitor efforts to enhance Federal
Support any and all opportunities to secure funding for
priorities via this legislation or other means.
the extension of a $0.50 per gallon equivalent tax incentive for natural gas when used as a motor
at least level funding from FY 2014 for a wide variety of Department of Justice and Department
of Homeland Security grants, e.g., Community Oriented Policing Services, Byrne Justice Assistance
Grants, Assistance to Firefighters Grants, and Staffing for Adequate Fire and Emergency Response
Clearwater applications for these funds.
The Corporation for National and Community Service – AmeriCorps’ State and National Grant
continued annual funding for grant programs within the Corporation for National
, particularly for the AmeriCorps State and National grant program.
Economic Development & Social Services
Department of Housing and Urban Development Formula Programs (CDBG & HOME)
at continued adequate funding for future fiscal years for both the Community Development
Block Grants and the HOME Investment Partnerships programs because of their critical role in the
efforts to support those that are least fortunate.
Environmental Protection Agency’s Brownfields Program
continued adequate annual funding for the Environmental Protection Agency’s b
program, including at least $90 million for the Section 104(k) competitive grant program.
legislation to reauthorize the Environmental Protection Agency’s brownfields program.
Supportive Housing for the Elderly and for Persons with Disabilities - Department of Housing and
Urban Development’s Section 202 and 811 Programs
d adequate annual Federal funding of the Department of Housing and Urban
Supportive Housing for the Elderly program (Section 202) and Supportive Housing for
Persons with Disabilities program (Section 811).
Continuum of Care Program
continued adequate annual funding for Department of Housing and Urban Development
Homeless Assistance Grants, particularly for the Continuum of Care Program.
Economic Development Administration
continued funding of the Economic Development Administration. Support City of Clearwater
through EDA programs.
efforts to enhance Federal
any and all opportunities to secure funding for the City of
the extension of a $0.50 per gallon equivalent tax incentive for natural gas when used as a motor
for a wide variety of Department of Justice and Department
of Homeland Security grants, e.g., Community Oriented Policing Services, Byrne Justice Assistance
Grants, Assistance to Firefighters Grants, and Staffing for Adequate Fire and Emergency Response
AmeriCorps’ State and National Grant
Corporation for National and
, particularly for the AmeriCorps State and National grant program.
(CDBG & HOME)
Community Development
because of their critical role in the City’s
’s brownfields
program, including at least $90 million for the Section 104(k) competitive grant program. Support
Department of Housing and
ment of Housing and Urban
(Section 202) and Supportive Housing for
continued adequate annual funding for Department of Housing and Urban Development
City of Clearwater
Attachment number 1 \nPage 4 of 35
Item # 17
Energy & Environment
Offshore Energy Exploration
Monitor the potential expansion of offshore energy exploration in Florida’s Federal waters.
Land and Water Conservation Fund
Support a $900 million annual appropriation from the Land and Water Conservation Fund, including at
least $100 million for the state grant program.
the potential expansion of offshore energy exploration in Florida’s Federal waters.
Fund
a $900 million annual appropriation from the Land and Water Conservation Fund, including at
least $100 million for the state grant program.
the potential expansion of offshore energy exploration in Florida’s Federal waters.
a $900 million annual appropriation from the Land and Water Conservation Fund, including at
Attachment number 1 \nPage 5 of 35
Item # 17
FEDERAL ISSUE: Stevenson Creek Estuary
BACKGROUND; HOW IT MAY AFFECT
U.S. Army Corps of Engineers with standing authorization, known as the Continuing Authorities
Programs (CAP), to respond to a variety of water resource problems without the need to seek specific
congressional authorization or funding for each project. In theory, this decreases the amount of time
required to budget, develop, and approve potential projects for construction.
The CAP Section 206 program authorizes the Corps of Engineers to
restoration and protection projects in partnership with non
dictates that the maximum Federal cost for planning, design, and construction of any one project is $
million. Each project must be economically justified,
The City and the Corps of Engineers have been engaged on
Creek Estuary Restoration, since 1999.
dredge and remove polluted material from Stevenson Cre
feeds into Clearwater Harbor.
The construction phase of the project began in August of 2009, but
performance issues with the first and second firms
material. These issues resulted in the
increased project costs to the point that
$5,000,000 cost limit. The City has contributed
100 percent of project overruns, which
million since the project began. The Corps has made enough progress in their disputes with the first and
second contractors to allow for the project to finally move forward, and it is expected to be c
May of this year. However, the Corps to date has been unable to provide the City with any relief from the
cost overruns.
Last year, the Senate considered its version of a new authorization of the Water Resources Development
Act (WRDA), S. 601, which included a provision that would increase the per project CAP Section 206
limit from $5 million to $10 million.
Corps communicated that a provision like this is the only route to p
City for the project’s cost overruns.
14, with Senator Bill Nelson voting for and Senator
The House also passed a version of WRDA
was not included in the final bill, and
conference report is expected to be released by the spring or ea
have indicated that passing a final version of WRDA remains a priority for
RECOMMENDED POSITION: Support
Restoration Project in the City of Clearwater.
Corps of Engineers’ Continuing Authorities Programs, particularly Section 20
authorization of the Water Resources Development Act, with
million to $10 million for Section 206 projects
Stevenson Creek Estuary Restoration Project
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Congress provides the
U.S. Army Corps of Engineers with standing authorization, known as the Continuing Authorities
Programs (CAP), to respond to a variety of water resource problems without the need to seek specific
ation or funding for each project. In theory, this decreases the amount of time
required to budget, develop, and approve potential projects for construction.
program authorizes the Corps of Engineers to engage in aquatic ecosystem
in partnership with non-Federal government agencies. Current law
dictates that the maximum Federal cost for planning, design, and construction of any one project is $
Each project must be economically justified, environmentally sound, and technically feasible.
The City and the Corps of Engineers have been engaged on a Section 206 CAP project, the Stevenson
since 1999. This objective of the Stevenson Creek Estuary Project is
and remove polluted material from Stevenson Creek to improve the health of the
The construction phase of the project began in August of 2009, but encountered major delays due to
t and second firms selected to dredge the creek and remove polluted
. These issues resulted in the termination of these previously awarded contracts
costs to the point that the Corps’ Federal expenditures have reached th
The City has contributed a $2,692,308 cost share to the project, and
which have ballooned the City’s investment in the project to nearly $4.1
The Corps has made enough progress in their disputes with the first and
second contractors to allow for the project to finally move forward, and it is expected to be c
May of this year. However, the Corps to date has been unable to provide the City with any relief from the
its version of a new authorization of the Water Resources Development
included a provision that would increase the per project CAP Section 206
limit from $5 million to $10 million. In a letter to former Rep. C.W. “Bill” Young on this matter, t
that a provision like this is the only route to providing any reimbursement to the
the project’s cost overruns. S. 601, passed with bipartisan support in the Senate by
Nelson voting for and Senator Marco Rubio voting against its final passage.
passed a version of WRDA in 2013, H.R. 3080. However, the CAP increase provision
was not included in the final bill, and its inclusion is being hashed-out in conference committee.
conference report is expected to be released by the spring or early summer. House and Senate leadership
have indicated that passing a final version of WRDA remains a priority for 2014.
Support continued Corps participation in the Stevenson Creek
in the City of Clearwater. Support continued Federal participation in, and funding of,
Corps of Engineers’ Continuing Authorities Programs, particularly Section 206. Support
authorization of the Water Resources Development Act, with an increased authorization l
for Section 206 projects.
: Congress provides the
U.S. Army Corps of Engineers with standing authorization, known as the Continuing Authorities
Programs (CAP), to respond to a variety of water resource problems without the need to seek specific
ation or funding for each project. In theory, this decreases the amount of time
engage in aquatic ecosystem
Federal government agencies. Current law
dictates that the maximum Federal cost for planning, design, and construction of any one project is $5
environmentally sound, and technically feasible.
a Section 206 CAP project, the Stevenson
Estuary Project is to
ek to improve the health of the waterway which
encountered major delays due to
to dredge the creek and remove polluted
contracts and have
expenditures have reached their authorized
t, and has provided
ed the City’s investment in the project to nearly $4.1
The Corps has made enough progress in their disputes with the first and
second contractors to allow for the project to finally move forward, and it is expected to be completed by
May of this year. However, the Corps to date has been unable to provide the City with any relief from the
its version of a new authorization of the Water Resources Development
included a provision that would increase the per project CAP Section 206
In a letter to former Rep. C.W. “Bill” Young on this matter, the
roviding any reimbursement to the
S. 601, passed with bipartisan support in the Senate by a vote of 83-
s final passage.
However, the CAP increase provision
out in conference committee. The final
rly summer. House and Senate leadership
enson Creek Estuary
continued Federal participation in, and funding of,
Support a new
thorization limit from $5
Attachment number 1 \nPage 6 of 35
Item # 17
FEDERAL ISSUE: Clearwater Pass
BACKGROUND; HOW IT MAY AFFECT
channel, the Army Corps of Engineers are supp
maintenance dredging of Clearwater Pass. The Clearwater
every 5 years due to shoaling, which
fishermen, charter boats, and other recreational vessels
occurs about every 10 years.
Clearwater Pass was last dredged and fully paid for by the
2012, but the City of Clearwater paid the entire
Corps may have funding available to complete the dredging
City for about a third of the cost of that dred
The dredging project has a double benefit, as the sand that is removed is then used to renourish North
Clearwater Beach.
To fund dredging projects that are not generally budgeted for by the Ad
competition for funds from the Army Corps of Engineers, Congress has adjusted their funding strategy in
the age of no-earmarks to add additional funding for what Congress terms “Additional Funding for
Ongoing Work.” Among these amounts, Congress in Fiscal Year
additional funding to the Corps for “Small, Remote, or Subsistence Navigation” operations &
maintenance (O&M) activity. This will likely be the funding from which the
compete in the future to maintain the channel.
purpose, while in FY 2014, Congress provided $40 million in additional funding.
RECOMMENDED POSITION: Support
& Maintenance account, including additional funding for dredging not identified in the annual
Administration budget. Support additional funding specifically provided for “Small, Remote, or
Subsistence Navigation” dredging acti
Pass Maintenance Dredging
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: As a Federal navigation
channel, the Army Corps of Engineers are supposed to be 100 percent responsible for the cost of
Clearwater Pass. The Clearwater Pass requires maintenance dredging about
, which cuts off an important navigation channel for local commercial
and other recreational vessels. However, due to budget constraints, this only
dredged and fully paid for by the Corps in 2001. The Pass was again dredged i
paid the entire $750,000 cost of the project, as it was uncertain
may have funding available to complete the dredging. Eventually, the Corps did reimburse the
for about a third of the cost of that dredging operation.
The dredging project has a double benefit, as the sand that is removed is then used to renourish North
To fund dredging projects that are not generally budgeted for by the Administration due to the difficult
competition for funds from the Army Corps of Engineers, Congress has adjusted their funding strategy in
earmarks to add additional funding for what Congress terms “Additional Funding for
these amounts, Congress in Fiscal Year (FY) 2012 provided $30 million in
additional funding to the Corps for “Small, Remote, or Subsistence Navigation” operations &
maintenance (O&M) activity. This will likely be the funding from which the Clearwater Pas
compete in the future to maintain the channel. In FY 2013, Congress provided $30 million for the same
purpose, while in FY 2014, Congress provided $40 million in additional funding.
Support adequate annual funding for the Corps of Engineers Operations
& Maintenance account, including additional funding for dredging not identified in the annual
additional funding specifically provided for “Small, Remote, or
Subsistence Navigation” dredging activities.
Federal navigation
osed to be 100 percent responsible for the cost of
ass requires maintenance dredging about
cuts off an important navigation channel for local commercial
budget constraints, this only
was again dredged in
uncertain when the
, the Corps did reimburse the
The dredging project has a double benefit, as the sand that is removed is then used to renourish North
ministration due to the difficult
competition for funds from the Army Corps of Engineers, Congress has adjusted their funding strategy in
earmarks to add additional funding for what Congress terms “Additional Funding for
2012 provided $30 million in
additional funding to the Corps for “Small, Remote, or Subsistence Navigation” operations &
Clearwater Pass must
In FY 2013, Congress provided $30 million for the same
orps of Engineers Operations
& Maintenance account, including additional funding for dredging not identified in the annual
additional funding specifically provided for “Small, Remote, or
Attachment number 1 \nPage 7 of 35
Item # 17
FEDERAL ISSUE: Waters of the United States
BACKGROUND; HOW IT MAY AFFECT
the U.S. Supreme Court over the past decade imposed restrictions on the scope of wetland regulation
governed by Section 404 of the Clean Water Act (CWA) that regulate “dredge and fill” activities in
navigable waters and their adjacent wetlands. Opponents of these restrictions have urged Congress to
redefine waters of the U.S., and apply that definition to all aspec
As legislation along those lines failed to pass previous Congresses, the Environmental Protection Agency
(EPA) and U.S. Army Corps of Engineers (ACOE)
and now a proposed rule, to redefine waters of the U.S. There is concern that their effort may
significantly expand the definition of waters of the U.S. to include tributaries, ditches, canals, and all
water bodies that can potentially drain into navigable waters, interstate wa
The EPA claims that the proposed rule “does not protect any new types of waters that have not
historically been covered under the Clean Water Act.” However, they also say that “60 percent of stream
miles in the U.S. only flow seasonall
that “other types of waters” will have “protection… evaluated through a case specific analysis of whether
the connection is or is not significant.”
At the end of 2013, the EPA released a
for concluding that virtually all bodies of water contribute flow to waters
jurisdiction and should therefore be subject to regulation under the CWA.
On March 25th of this year, the EPA and the ACOE jointly released the proposed rule
the U.S. subject to Clean Water Act jurisdiction.
and application of the CWA, including:
· All water bodies would be subject to Federal jurisdiction or case
exempted from jurisdiction. This would include:
Waste treatment systems
water reuse facilities
Prior converted crop
Artificially irrigated areas that would revert to upland without irrigation
Artificial lakes or ponds created by excavation or by diking dry land (stock watering
ponds, irrigation, settling basins, or rice growing)
Artificial reflecting or swimming pools
Small ornamental waters created in dry land
Water-filled depressions incidental to construction
Groundwater, including groundwater
Gullies, rills, non-wetland swales, and puddles
Ditches excavated entirely in upland areas that drain only uplands or non
waters, and have no more than ephemeral flow
Ditches that do not contribute flow to otherwise jurisdictional waters
Waters of the United States
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: A series of decisions by
the U.S. Supreme Court over the past decade imposed restrictions on the scope of wetland regulation
Section 404 of the Clean Water Act (CWA) that regulate “dredge and fill” activities in
navigable waters and their adjacent wetlands. Opponents of these restrictions have urged Congress to
redefine waters of the U.S., and apply that definition to all aspects of the CWA.
As legislation along those lines failed to pass previous Congresses, the Environmental Protection Agency
and U.S. Army Corps of Engineers (ACOE) over the past several years developed
e waters of the U.S. There is concern that their effort may
significantly expand the definition of waters of the U.S. to include tributaries, ditches, canals, and all
water bodies that can potentially drain into navigable waters, interstate waters, or the territorial seas.
The EPA claims that the proposed rule “does not protect any new types of waters that have not
historically been covered under the Clean Water Act.” However, they also say that “60 percent of stream
miles in the U.S. only flow seasonally or after rain” but that they deserve protection under the CWA and
that “other types of waters” will have “protection… evaluated through a case specific analysis of whether
the connection is or is not significant.”
At the end of 2013, the EPA released a report on the connectivity of water to provide a scientific rationale
for concluding that virtually all bodies of water contribute flow to waters will be subject to Federal
jurisdiction and should therefore be subject to regulation under the CWA.
of this year, the EPA and the ACOE jointly released the proposed rule to define waters of
the U.S. subject to Clean Water Act jurisdiction. The proposed rule proffers major changes to the scope
and application of the CWA, including:
s would be subject to Federal jurisdiction or case-by-case review unless expressly
exempted from jurisdiction. This would include:
Waste treatment systems designed to meet the requirements of the CWA
water reuse facilities
Prior converted cropland (as determined by the EPA)
Artificially irrigated areas that would revert to upland without irrigation
Artificial lakes or ponds created by excavation or by diking dry land (stock watering
ponds, irrigation, settling basins, or rice growing)
l reflecting or swimming pools
Small ornamental waters created in dry land
filled depressions incidental to construction
, including groundwater drained through subsurface drainage systems
wetland swales, and puddles
tches excavated entirely in upland areas that drain only uplands or non
waters, and have no more than ephemeral flow
Ditches that do not contribute flow to otherwise jurisdictional waters
: A series of decisions by
the U.S. Supreme Court over the past decade imposed restrictions on the scope of wetland regulation
Section 404 of the Clean Water Act (CWA) that regulate “dredge and fill” activities in
navigable waters and their adjacent wetlands. Opponents of these restrictions have urged Congress to
As legislation along those lines failed to pass previous Congresses, the Environmental Protection Agency
developed guidance first,
e waters of the U.S. There is concern that their effort may
significantly expand the definition of waters of the U.S. to include tributaries, ditches, canals, and all
territorial seas.
The EPA claims that the proposed rule “does not protect any new types of waters that have not
historically been covered under the Clean Water Act.” However, they also say that “60 percent of stream
y or after rain” but that they deserve protection under the CWA and
that “other types of waters” will have “protection… evaluated through a case specific analysis of whether
report on the connectivity of water to provide a scientific rationale
subject to Federal
to define waters of
major changes to the scope
case review unless expressly
designed to meet the requirements of the CWA, including
Artificially irrigated areas that would revert to upland without irrigation
Artificial lakes or ponds created by excavation or by diking dry land (stock watering
drained through subsurface drainage systems
tches excavated entirely in upland areas that drain only uplands or non-jurisdictional
Attachment number 1 \nPage 8 of 35
Item # 17
· The term “adjacent” would apply to
“neighboring” waters located within a riparian area or floodplain
subsurface connection or confined surface hydrologic connection
· All tributaries would be waters of the U.S. and are defined as any water body with a bed, bank
and ordinary high-water mark, even if that tributary for any length has a man
culvert, pipe, dam) or a more natural break (wetland, debris pile, boulder, underg
Tributaries can be natural, man
ephemeral, intermittent, and seasonal streams.
· Federal jurisdiction of “other waters” would be determined on a case
alone or in combination with other similarly situated waters in the area are determined to have a
“significant nexus” (anything more than speculative or insubstantial) to navigable waters,
interstate waters, or the territorial seas.
Being designated as waters of the U.S. triggers regulatory requirements and legal responsibilities beyond
simply identifying water bodies subject to a CWA permit. Many of these water bodies are already
regulated under the CWA. However, as a “water of the
differently. For example, storm water discharges are regulated at the point that an outfall discharges into
a receiving water. If designated as “water of the U.S.” the flow of runoff
have to be regulated with numeric effluent limits rather than the discharge
the “maximum extent practicable,” which is a lower standard.
This is particularly troubling for Florida given its unique flood control systems t
which would likely fall under the new definition of waters of the U.S. and would be subject to stringent
and expensive new regulation.
Congress has paid some attention to this issue over the past several years. In the House, t
efforts to attach legislative “riders” to various appropriations bills to stop implementation of the rule.
However, these efforts have ultimately failed, allowing EPA and other Federal agencies to continue their
work. Meanwhile, on the other side of the issue, nearly 100 members of Congress recently wrote to the
EPA asking that they release the rule as quickly as possible (although the letter did not outright support
the content of the rule).
The public comment period for the rule closes
POSITION: Monitor activity related to the EPA’s proposed rule on waters of the U.S.
aspects of the proposed rule that could lead to unrealistic and over
negatively affect local governments.
he term “adjacent” would apply to all adjacent waters, not just wetlands, and would include
“neighboring” waters located within a riparian area or floodplain or waters with a shallow
subsurface connection or confined surface hydrologic connection, as determined by the EPA.
ld be waters of the U.S. and are defined as any water body with a bed, bank
water mark, even if that tributary for any length has a man-made break (bridge,
culvert, pipe, dam) or a more natural break (wetland, debris pile, boulder, underg
Tributaries can be natural, man-altered, or man-made unless expressly exempted. This includes
ephemeral, intermittent, and seasonal streams.
Federal jurisdiction of “other waters” would be determined on a case-by-case review if they either
alone or in combination with other similarly situated waters in the area are determined to have a
“significant nexus” (anything more than speculative or insubstantial) to navigable waters,
interstate waters, or the territorial seas.
Being designated as waters of the U.S. triggers regulatory requirements and legal responsibilities beyond
simply identifying water bodies subject to a CWA permit. Many of these water bodies are already
regulated under the CWA. However, as a “water of the U.S.” these water bodies will be regulated
differently. For example, storm water discharges are regulated at the point that an outfall discharges into
a receiving water. If designated as “water of the U.S.” the flow of runoff into the storm water system
have to be regulated with numeric effluent limits rather than the discharge from the system regulated to
the “maximum extent practicable,” which is a lower standard.
This is particularly troubling for Florida given its unique flood control systems throughout the state, all of
which would likely fall under the new definition of waters of the U.S. and would be subject to stringent
Congress has paid some attention to this issue over the past several years. In the House, t
efforts to attach legislative “riders” to various appropriations bills to stop implementation of the rule.
However, these efforts have ultimately failed, allowing EPA and other Federal agencies to continue their
er side of the issue, nearly 100 members of Congress recently wrote to the
EPA asking that they release the rule as quickly as possible (although the letter did not outright support
The public comment period for the rule closes on July 21, 2014.
activity related to the EPA’s proposed rule on waters of the U.S.
aspects of the proposed rule that could lead to unrealistic and over-burdensome regulations that would
negatively affect local governments.
adjacent waters, not just wetlands, and would include
waters with a shallow
determined by the EPA.
ld be waters of the U.S. and are defined as any water body with a bed, bank
made break (bridge,
culvert, pipe, dam) or a more natural break (wetland, debris pile, boulder, underground stream).
made unless expressly exempted. This includes
case review if they either
alone or in combination with other similarly situated waters in the area are determined to have a
“significant nexus” (anything more than speculative or insubstantial) to navigable waters,
Being designated as waters of the U.S. triggers regulatory requirements and legal responsibilities beyond
simply identifying water bodies subject to a CWA permit. Many of these water bodies are already
U.S.” these water bodies will be regulated
differently. For example, storm water discharges are regulated at the point that an outfall discharges into
storm water system will
the system regulated to
hroughout the state, all of
which would likely fall under the new definition of waters of the U.S. and would be subject to stringent
Congress has paid some attention to this issue over the past several years. In the House, there have been
efforts to attach legislative “riders” to various appropriations bills to stop implementation of the rule.
However, these efforts have ultimately failed, allowing EPA and other Federal agencies to continue their
er side of the issue, nearly 100 members of Congress recently wrote to the
EPA asking that they release the rule as quickly as possible (although the letter did not outright support
activity related to the EPA’s proposed rule on waters of the U.S. Oppose any
burdensome regulations that would
Attachment number 1 \nPage 9 of 35
Item # 17
FEDERAL ISSUE: National Flood Insurance Program
BACKGROUND; HOW IT MAY AFFECT
established the NFIP to address the nation’s flood exposure and challenges inherent in financing and
managing flood risks in the private sector. Private insurance companies at the time claimed that the flood
peril was uninsurable and, therefore, could not be underwritten in the private insurance market. A three
prong floodplain management and insurance program was created to (1) i
most at risk of flooding; (2) minimize the economic impact of flooding events through floodplain
management ordinances; and (3) provide flood insurance to individuals and businesses.
Until 2005, the NFIP was self-supporting
payments. Today, the program is in roughly $25 billion in debt due to a number of large storms, the most
recent being Sandy.
In mid-2012, Congress passed, and the President signed a 5
Insurance Program (NFIP) that attempted to restore the program to firmer financial footing by making a
number of changes to the program that impacted the City’s residents. This is known as Biggert
Then, on March 21, 2014, H.R. 3370 was enacted, the
attempts to address some of the so-called unintended consequences of Biggert
What the New Law Does
1) Caps Annual Rate Increases for pre
· Ensures that those pre-FIRM primary residence policyholders whose rates have gone up will
have rate increases within their specific insurance property class of between 5 and 15 percent
per year (18 percent for any specific home).
· Provides actual refunds to policyholde
(guidance within 8 months, reimbursement between 14
· Removes the sales trigger
2) Reinstates Grandfathering
· Does away with Section 207 of BW12
which will stay with the property (homes that were built to code post
increases due to changing flood maps)
3) Develops surcharges to pay for the cost of the bill
· Creates an annual surcharge of $25 for all primary residences and $250
second home owners
4) Provides options to lower policy rates
· Provides for policy deductibles of up to $10,000
· Allows for monthly payment of premiums
5) Focuses on future mitigation and affordability
National Flood Insurance Program
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: In 1968, Congress
established the NFIP to address the nation’s flood exposure and challenges inherent in financing and
private sector. Private insurance companies at the time claimed that the flood
peril was uninsurable and, therefore, could not be underwritten in the private insurance market. A three
prong floodplain management and insurance program was created to (1) identify areas across the nation
most at risk of flooding; (2) minimize the economic impact of flooding events through floodplain
management ordinances; and (3) provide flood insurance to individuals and businesses.
supporting as policy premiums and fees covered expenses and claim
payments. Today, the program is in roughly $25 billion in debt due to a number of large storms, the most
2012, Congress passed, and the President signed a 5-year reauthorization of the National Flood
Insurance Program (NFIP) that attempted to restore the program to firmer financial footing by making a
number of changes to the program that impacted the City’s residents. This is known as Biggert
014, H.R. 3370 was enacted, the Homeowner Flood Insurance Affordability Act that
called unintended consequences of Biggert-Waters.
Caps Annual Rate Increases for pre-FIRM Primary Homes
FIRM primary residence policyholders whose rates have gone up will
have rate increases within their specific insurance property class of between 5 and 15 percent
per year (18 percent for any specific home).
Provides actual refunds to policyholders who will have overpaid after the passage of the bill
(guidance within 8 months, reimbursement between 14-16 months)
Removes the sales trigger
Reinstates Grandfathering
Does away with Section 207 of BW12 and reinstates “grandfathering” for primary homes
which will stay with the property (homes that were built to code post-FIRM will not have rate
increases due to changing flood maps)
Develops surcharges to pay for the cost of the bill
Creates an annual surcharge of $25 for all primary residences and $250 for business and
Provides options to lower policy rates
Provides for policy deductibles of up to $10,000
Allows for monthly payment of premiums
Focuses on future mitigation and affordability
In 1968, Congress
established the NFIP to address the nation’s flood exposure and challenges inherent in financing and
private sector. Private insurance companies at the time claimed that the flood
peril was uninsurable and, therefore, could not be underwritten in the private insurance market. A three-
dentify areas across the nation
most at risk of flooding; (2) minimize the economic impact of flooding events through floodplain
as policy premiums and fees covered expenses and claim
payments. Today, the program is in roughly $25 billion in debt due to a number of large storms, the most
zation of the National Flood
Insurance Program (NFIP) that attempted to restore the program to firmer financial footing by making a
number of changes to the program that impacted the City’s residents. This is known as Biggert-Waters.
Homeowner Flood Insurance Affordability Act that
FIRM primary residence policyholders whose rates have gone up will
have rate increases within their specific insurance property class of between 5 and 15 percent
rs who will have overpaid after the passage of the bill
for primary homes
FIRM will not have rate
for business and
Attachment number 1 \nPage 10 of 35
Item # 17
· Requires FEMA to develop specific guideline
mitigation opportunities to receive lower premiums
· Ensures that future mitigation activities will provide premium discounts
· Provides additional funding and a new deadline of 2 years from enactment for the FEM
affordability study, which will have to consider mitigation assistance and means
premium assistance
· Requires a future FEMA “affordability framework”
6) Flood Insurance Advocate
· Creates a Flood Insurance Advocate
What it Doesn’t Do
· Does not offer relief to second homes and businesses (subject to continued 25 percent annual
increases until actuarial rates are reached)
· Rates can increase more than 18 percent each year if
Community Rating System (CRS) rating is “downgrad
or increase in coverage
Meanwhile, the City will need to remain vigilant to ensure the public fully benefits from the changes to
Biggert-Waters enacted on March 21, 2014
1. Educate the community about H.R. 3370 and how it will help some constituents
2. Gather hard data related to business owners and homeowners who are not helped by H.R.
3370
3. Monitor FEMA implementation of H.R. 3370, including:
a. Rate increases and the schedule of such increases
b. Create a Flood Insurance Advocate to educate and assist policyholders and coordinate
outreach
c. Allow for optional high
d. Clearly communicat
regardless of whether their premium rates are full actuarial rates
e. Changes to map revision protocols
i. Before commencement of any map updating process, notify each community
affected by
explanation of why such model
ii. Provide each affected community a 30
regarding the appropriateness of the model to be used
iii. Upon completion of the first Independent Data Submission, transmit a copy of
such information
period during which the
supplement or modify the existing data, and incorporate any data that is
consistent with prevailing engineering pr
iv. Notify a community’s member of
f. Study of voluntary community
of study)
g. Follow any FEMA effort to secure
private markets
Requires FEMA to develop specific guidelines within one year to provide policyholders with
mitigation opportunities to receive lower premiums
Ensures that future mitigation activities will provide premium discounts
Provides additional funding and a new deadline of 2 years from enactment for the FEM
affordability study, which will have to consider mitigation assistance and means
Requires a future FEMA “affordability framework”
Flood Insurance Advocate
Creates a Flood Insurance Advocate
lief to second homes and businesses (subject to continued 25 percent annual
increases until actuarial rates are reached)
Rates can increase more than 18 percent each year if a policy lapses, the community’s
Community Rating System (CRS) rating is “downgraded” or there is a decrease in deductible
ty will need to remain vigilant to ensure the public fully benefits from the changes to
enacted on March 21, 2014. Such steps include:
about H.R. 3370 and how it will help some constituents
Gather hard data related to business owners and homeowners who are not helped by H.R.
Monitor FEMA implementation of H.R. 3370, including:
Rate increases and the schedule of such increases
a Flood Insurance Advocate to educate and assist policyholders and coordinate
ptional high-deductible policies for residential properties
Clearly communicate full flood risk determinations to individual property owners
ether their premium rates are full actuarial rates
Changes to map revision protocols
Before commencement of any map updating process, notify each community
by the mapping model that FEMA plans to use and provide an
explanation of why such model is appropriate
Provide each affected community a 30-day period to consult with FEMA
regarding the appropriateness of the model to be used
Upon completion of the first Independent Data Submission, transmit a copy of
information to the affected community, provide the community a 30
period during which they may provide data to FEMA that can be used to
supplement or modify the existing data, and incorporate any data that is
consistent with prevailing engineering principles
Notify a community’s member of Congress and Senators
voluntary community-based flood insurance options (no date set for completion
Follow any FEMA effort to secure reinsurance of coverage provided by the NFIP from
s within one year to provide policyholders with
Provides additional funding and a new deadline of 2 years from enactment for the FEMA
affordability study, which will have to consider mitigation assistance and means-tested
lief to second homes and businesses (subject to continued 25 percent annual
community’s
ed” or there is a decrease in deductible
ty will need to remain vigilant to ensure the public fully benefits from the changes to
about H.R. 3370 and how it will help some constituents
Gather hard data related to business owners and homeowners who are not helped by H.R.
a Flood Insurance Advocate to educate and assist policyholders and coordinate
full flood risk determinations to individual property owners
Before commencement of any map updating process, notify each community
plans to use and provide an
day period to consult with FEMA
Upon completion of the first Independent Data Submission, transmit a copy of
provide the community a 30-day
may provide data to FEMA that can be used to
supplement or modify the existing data, and incorporate any data that is
(no date set for completion
reinsurance of coverage provided by the NFIP from
Attachment number 1 \nPage 11 of 35
Item # 17
4. Work with Congress to ensure FEMA meet
the following reports and/or other actions:
a. 8 months: guidance to provide refunds to pre
b. 12 months: guidelines for property owners describing alternative means of flood
mitigation, other than elevation, that can reduce flood risk and inform property owners
about how mitigation can lower premiums
c. 14 to 16 months: actual refunds provided to those who overpaid
d. 18 months: Affordability Study (using $2.5 million in funding)
e. 18 months: “Draft Affordability Framework” that addresses the “issues of affordability of
flood insurance sold” via the NFIP. Draft framework shall consider:
i. Communication to consumers of flood risk
ii. Targeted assistance to policyholders based on ability to
iii. Individual or community actions to mitigate risk or lower the cost of flood
insurance
iv. The impact of increases in premium rates on participation in the NFIP
v. The impact of rate map updates on affordability
f. 18 months: a report
insurance for the following:
i. Small businesses with less than 100 employees
ii. Non-profit entities
iii. Houses of worship
iv. Residences with a value equal to or less than 25 percent of the median hom
value of properties in the State in which the property is located
g. 18 months: allow for the monthly payment of flood insurance premiums
h. Ensure reporting from FEMA to Congress of number of annual policy premiums that
exceed one percent of the total coverag
5. Work with Congress to fix any unintended consequences that may occur
the National Flood Insurance Program for the benefit of
Rep. David Jolly’s Proposed Legislation
Shortly after his election to complete the term of the City’s long
David Jolly (R) introduced legislation that would further amend Biggert
relief provided in H.R. 3370 to businesses and “owner
Insurance Premium Parity Act of 2014
1. Repeal the requirement that owner
charged actuarially sound rates
2. Restore the grandfathered rates for these prop
3. Apply to these properties the 18 percent cap on yearly rate increases provided for selected
primary homes in H.R. 3370
H.R. 4313 is cosponsored by Florida Reps. Gus Bilirakis (R) and Kathy Castor (D).
RECOMMENDED POSITION: Monitor
businesses in the City of Clearwater.
Flood Insurance Affordability Act.
particularly with regard to specific reports and/or other actions.
consequences that may occur after the passage of H.R. 3370
Insurance Program for the benefit of all participants
Work with Congress to ensure FEMA meets the deadlines set forth in H.R. 3370, including
the following reports and/or other actions:
: guidance to provide refunds to pre-FIRM primary homeowners who overpaid
: guidelines for property owners describing alternative means of flood
mitigation, other than elevation, that can reduce flood risk and inform property owners
about how mitigation can lower premiums
: actual refunds provided to those who overpaid
: Affordability Study (using $2.5 million in funding)
: “Draft Affordability Framework” that addresses the “issues of affordability of
flood insurance sold” via the NFIP. Draft framework shall consider:
Communication to consumers of flood risk
Targeted assistance to policyholders based on ability to participate in the NFIP
Individual or community actions to mitigate risk or lower the cost of flood
The impact of increases in premium rates on participation in the NFIP
The impact of rate map updates on affordability
: a report assessing the impact of rate increases on the affordability of flood
insurance for the following:
Small businesses with less than 100 employees
profit entities
Houses of worship
Residences with a value equal to or less than 25 percent of the median hom
value of properties in the State in which the property is located
: allow for the monthly payment of flood insurance premiums
Ensure reporting from FEMA to Congress of number of annual policy premiums that
exceed one percent of the total coverage provided by the policy
Work with Congress to fix any unintended consequences that may occur, as well as improve
the National Flood Insurance Program for the benefit of all participants
Rep. David Jolly’s Proposed Legislation
Shortly after his election to complete the term of the City’s long-time Rep. C.W. “Bill” Young, Rep.
David Jolly (R) introduced legislation that would further amend Biggert-Waters by extending the rate
relief provided in H.R. 3370 to businesses and “owner-occupied” second homes. H.R. 4313, the
Insurance Premium Parity Act of 2014 would:
Repeal the requirement that owner-occupied second homes and businesses be automatically
charged actuarially sound rates
Restore the grandfathered rates for these properties
Apply to these properties the 18 percent cap on yearly rate increases provided for selected
primary homes in H.R. 3370
H.R. 4313 is cosponsored by Florida Reps. Gus Bilirakis (R) and Kathy Castor (D).
Monitor changes to flood insurance rates for homeowners and
businesses in the City of Clearwater. Monitor FEMA’s implementation of H.R. 3370, the
urance Affordability Act. Monitor FEMA’s attention to deadlines as set forth in H.R. 3370,
gard to specific reports and/or other actions. Support efforts to fix any
after the passage of H.R. 3370, as well as improve the National Flood
Insurance Program for the benefit of all participants.
s the deadlines set forth in H.R. 3370, including
FIRM primary homeowners who overpaid
: guidelines for property owners describing alternative means of flood
mitigation, other than elevation, that can reduce flood risk and inform property owners
: “Draft Affordability Framework” that addresses the “issues of affordability of
participate in the NFIP
Individual or community actions to mitigate risk or lower the cost of flood
The impact of increases in premium rates on participation in the NFIP
assessing the impact of rate increases on the affordability of flood
Residences with a value equal to or less than 25 percent of the median home
: allow for the monthly payment of flood insurance premiums
Ensure reporting from FEMA to Congress of number of annual policy premiums that
as well as improve
time Rep. C.W. “Bill” Young, Rep.
Waters by extending the rate
occupied” second homes. H.R. 4313, the Flood
occupied second homes and businesses be automatically
Apply to these properties the 18 percent cap on yearly rate increases provided for selected
od insurance rates for homeowners and
FEMA’s implementation of H.R. 3370, the Homeowner
FEMA’s attention to deadlines as set forth in H.R. 3370,
efforts to fix any unintended
, as well as improve the National Flood
Attachment number 1 \nPage 12 of 35
Item # 17
FEDERAL ISSUE: Tax-Exempt Bonds
BACKGROUND; HOW IT MAY AFFECT
bonds have been tax-exempt for almost 100 years, a number of Federal proposals
the past few years that have targeted
or reduce Federal spending. With local governments facing severe budget difficulties, any proposal to
limit the tax exemption would put more pressure on local finances by reducing demand
bonds and increase borrowing costs for state and local governments, ultimately leading to higher taxes or
reduced services. Specifically:
· The Administration proposed as part of a jobs and deficit reduction plan to limit the benefit of
itemized deductions and certain exclusions to 28 percent for higher income taxpayers.
· The Administration’s plan also includes a new debt reduction trigger which could further limit the
exclusion for tax-exempt bond interest income below 28 percent. The new tr
tax savings from tax-exempt bonds every year, increasing the risk and the cost of all tax
bonds.
· The Administration’s National Commission on Fiscal Responsibility and Reform,
Simpson-Bowles, recommended a tax reform
issued state and local bonds.
· The Bipartisan Policy Center
would end the tax exemption for all new private
· Senators Ron Wyden (D-OR) and Dan Coats (
Simplification Act which would replace tax
· Senator Tom Coburn (R-OK)
authorizes tribes to issue tax
· The Congressional Budget Office
proposal to replace the tax exemption of municipal bonds with a direct subsidy for is
It is estimated that the difference in the rate of earnings the C
to offer prospective buyers of their taxable bonds would depend on the market, but typically would range
from 1.5 to 2 percent more for those offerings. On $1 million borrowed, this would likely cost $20,000
more in interest per year. Taking this further, if the C
years at taxable bond rates 2 percent higher than if the bonds were tax
taxpayers over the 30 years could be roughly $30 million.
In early 2014, Rep. Dave Camp (R-
jurisdiction over tax issues) released a comprehensive tax reform discussion dra
the individual and corporate tax code. Rep. Camp’s comprehensive tax reform proposal contains changes
that would affect municipal bonds. Specifically, bonds would become more expensive to offer because
high-income individuals who are most likely to invest in
surtax on their income above a certain threshold and would not be able to deduct the tax
It is unclear how much of an affect this could have on costs, but sur
In the Senate, Senator Wyden recently became the Chairman of the Senate Finance Committee, which is
the committee of jurisdiction over tax issues. This is significant due to his abovementioned efforts related
Exempt Bonds
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Although municipal
exempt for almost 100 years, a number of Federal proposals have been offered over
ed this exemption, particularly as part of the debate to end the sequester
or reduce Federal spending. With local governments facing severe budget difficulties, any proposal to
limit the tax exemption would put more pressure on local finances by reducing demand
bonds and increase borrowing costs for state and local governments, ultimately leading to higher taxes or
proposed as part of a jobs and deficit reduction plan to limit the benefit of
ized deductions and certain exclusions to 28 percent for higher income taxpayers.
The Administration’s plan also includes a new debt reduction trigger which could further limit the
exempt bond interest income below 28 percent. The new trigger could limit the
exempt bonds every year, increasing the risk and the cost of all tax
The Administration’s National Commission on Fiscal Responsibility and Reform,
recommended a tax reform plan which would end the tax exemption for newly
issued state and local bonds.
he Bipartisan Policy Center proposed a tax reform plan, also known as Domenici
would end the tax exemption for all new private-purpose bonds.
OR) and Dan Coats (R-IN) introduced the Bipartisan Tax Fairness and
Simplification Act which would replace tax-exempt bonds with taxable bonds and a tax credit.
OK) proposed a tax reform plan which would repeal the program which
thorizes tribes to issue tax-exempt bonds for economic development purposes.
Congressional Budget Office released a report on revenue-raising options which includes a
proposal to replace the tax exemption of municipal bonds with a direct subsidy for is
It is estimated that the difference in the rate of earnings the City and other local governments would need
to offer prospective buyers of their taxable bonds would depend on the market, but typically would range
e offerings. On $1 million borrowed, this would likely cost $20,000
more in interest per year. Taking this further, if the City were to amortize a $100 million loan over 30
years at taxable bond rates 2 percent higher than if the bonds were tax-exempt, the additional cost to
taxpayers over the 30 years could be roughly $30 million.
-MI), the chairman of the House Ways and Means Committee (with
jurisdiction over tax issues) released a comprehensive tax reform discussion draft that proposes to rewrite
the individual and corporate tax code. Rep. Camp’s comprehensive tax reform proposal contains changes
that would affect municipal bonds. Specifically, bonds would become more expensive to offer because
who are most likely to invest in municipal bonds would have to pay a 10 percent
surtax on their income above a certain threshold and would not be able to deduct the tax
It is unclear how much of an affect this could have on costs, but surely there would be an impact.
Wyden recently became the Chairman of the Senate Finance Committee, which is
the committee of jurisdiction over tax issues. This is significant due to his abovementioned efforts related
Although municipal
have been offered over
exemption, particularly as part of the debate to end the sequester
or reduce Federal spending. With local governments facing severe budget difficulties, any proposal to
limit the tax exemption would put more pressure on local finances by reducing demand for tax-exempt
bonds and increase borrowing costs for state and local governments, ultimately leading to higher taxes or
proposed as part of a jobs and deficit reduction plan to limit the benefit of
ized deductions and certain exclusions to 28 percent for higher income taxpayers.
The Administration’s plan also includes a new debt reduction trigger which could further limit the
igger could limit the
exempt bonds every year, increasing the risk and the cost of all tax-exempt
The Administration’s National Commission on Fiscal Responsibility and Reform, also called
plan which would end the tax exemption for newly-
proposed a tax reform plan, also known as Domenici-Rivlin, which
IN) introduced the Bipartisan Tax Fairness and
exempt bonds with taxable bonds and a tax credit.
proposed a tax reform plan which would repeal the program which
exempt bonds for economic development purposes.
raising options which includes a
proposal to replace the tax exemption of municipal bonds with a direct subsidy for issuers.
ty and other local governments would need
to offer prospective buyers of their taxable bonds would depend on the market, but typically would range
e offerings. On $1 million borrowed, this would likely cost $20,000
ty were to amortize a $100 million loan over 30
he additional cost to
MI), the chairman of the House Ways and Means Committee (with
ft that proposes to rewrite
the individual and corporate tax code. Rep. Camp’s comprehensive tax reform proposal contains changes
that would affect municipal bonds. Specifically, bonds would become more expensive to offer because
municipal bonds would have to pay a 10 percent
surtax on their income above a certain threshold and would not be able to deduct the tax-exempt interest.
ely there would be an impact.
Wyden recently became the Chairman of the Senate Finance Committee, which is
the committee of jurisdiction over tax issues. This is significant due to his abovementioned efforts related
Attachment number 1 \nPage 13 of 35
Item # 17
to municipal bonds with Senator Coats in the 112
same legislation during the 113th Congress.
Meanwhile, in the Administration’s Fiscal Year 2015 budget, President Obama again proposed a 28
percent limit on all itemized deductions for high
apply to all new and outstanding municipal bonds in 2015. According to a study conducted by the
National Association of Counties, if this 28 percent cap had been in place o
costs to state and local governments would have increased by over $173 billion, while a full repeal would
cost nearly $500 billion over the same time period.
These provisions are likely to continue to receive tepid responses
members of Congress, including 12 members of the Florida delegation, signed letters to leadership asking
that the tax exemption for municipal bonds not be altered.
RECOMMENDED POSITION: Oppose
local bonds, including a 28 percent cap on tax
bonds with Senator Coats in the 112th Congress, though to date he has not reintroduced the
Congress.
Meanwhile, in the Administration’s Fiscal Year 2015 budget, President Obama again proposed a 28
mized deductions for high-income individuals. If accepted by Congress, this would
apply to all new and outstanding municipal bonds in 2015. According to a study conducted by the
National Association of Counties, if this 28 percent cap had been in place over the past decade, borrowing
costs to state and local governments would have increased by over $173 billion, while a full repeal would
cost nearly $500 billion over the same time period.
These provisions are likely to continue to receive tepid responses from many in Congress. Last year, 140
members of Congress, including 12 members of the Florida delegation, signed letters to leadership asking
that the tax exemption for municipal bonds not be altered.
Oppose legislation that would threaten the tax exemption on state and
local bonds, including a 28 percent cap on tax-exempt municipal bonds.
though to date he has not reintroduced the
Meanwhile, in the Administration’s Fiscal Year 2015 budget, President Obama again proposed a 28
income individuals. If accepted by Congress, this would
apply to all new and outstanding municipal bonds in 2015. According to a study conducted by the
ver the past decade, borrowing
costs to state and local governments would have increased by over $173 billion, while a full repeal would
from many in Congress. Last year, 140
members of Congress, including 12 members of the Florida delegation, signed letters to leadership asking
threaten the tax exemption on state and
Attachment number 1 \nPage 14 of 35
Item # 17
FEDERAL ISSUE: Remote Sales-Tax Legislation
BACKGROUND; HOW IT MAY AFFECT
only required to collect sales tax in states where they have brick
to consumers to report to state tax departments any sales taxes they owe for online purchases. Often,
consumers do not report those purchases when completing t
at a competitive disadvantage because they must collect sales taxes while out
many large online and catalog retailers, in effect give their customers a discount by collecting
local sales taxes. Consumers are left with the confusing yet legal responsibility to report the sales taxes
owed on online purchases on their tax returns.
The current sales tax system is perceived as being unfair to brick
residents, including local stores as well as national chains like Best Buy or Home Depot. It is also a drain
on local government revenues. In 201
billion nationwide.
To correct this inequity across the country
during the 112th Congress that would allow states to collect these taxes from out
not have a physical presence in their state. Though it received some support, it was not passed by either
chamber.
In the 113th Congress, the bill was reintroduc
Senate (S. 743 and H.R. 684). This version of the bill would create two systems, from which states can
choose, to facilitate the process of collecting these taxes. The first is the already establis
Sales and Use Tax Agreement would accomplish this by simplifying state and local sales and use tax
laws. 24 states have already signed this agreement, which is also supported by the National Association
of Counties. The second alternative
tax laws and administration thereof.
who make less than $1,000,000 in total
In May 2013, the Senate passed the legislation with significant bipartisan support by a vote of 70
Senator Nelson voting for the measure and Senator Rubio against it.
In the House, the Marketplace Fairness Act (H.R. 684) face
significant support with 66 cosponsors, including Florida Representatives Deutch, Crenshaw, Ross,
Wilson, and Diaz-Balart. It also has the support of l
Florida Chamber of Commerce, Associated Industries of Florida, Florida TaxWatch, Florida Retail
Federation, and Amazon.com.
Most recently, Rep. Jason Chaffetz (R
Committee Chairman Bob Goodlatte (
passed legislation, but with targeted changes. Those mentioned would include language aimed at
facilitating the compliance and auditing system, as well as a new provision that would replace the
Senate’s $1,000,000 exemption with a phase
these taxes. There is no timetable for action in the House. Should the House consider related legislation
before the end of the 113th Congress, it would have to
Tax Legislation
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Currently, retailers are
to collect sales tax in states where they have brick-and-mortar stores. The burden then falls
to consumers to report to state tax departments any sales taxes they owe for online purchases. Often,
consumers do not report those purchases when completing their tax returns. As a result, local retailers are
at a competitive disadvantage because they must collect sales taxes while out-of-state retailers, including
many large online and catalog retailers, in effect give their customers a discount by collecting
local sales taxes. Consumers are left with the confusing yet legal responsibility to report the sales taxes
owed on online purchases on their tax returns.
The current sales tax system is perceived as being unfair to brick-and-mortar retailers that employ local
residents, including local stores as well as national chains like Best Buy or Home Depot. It is also a drain
on local government revenues. In 2014, uncollected sales tax is estimated to cost local governments $23
across the country, Congress introduced legislation in both the House and
Congress that would allow states to collect these taxes from out-of-state retailers that do
not have a physical presence in their state. Though it received some support, it was not passed by either
Congress, the bill was reintroduced as the Marketplace Fairness Act in both the House and
Senate (S. 743 and H.R. 684). This version of the bill would create two systems, from which states can
choose, to facilitate the process of collecting these taxes. The first is the already establis
Sales and Use Tax Agreement would accomplish this by simplifying state and local sales and use tax
laws. 24 states have already signed this agreement, which is also supported by the National Association
of Counties. The second alternative would allow for states to meet minimum requirements for their state
tax laws and administration thereof. To protect small, online retailers, this legislation also
in total remote sales from the requirement to collect the tax.
In May 2013, the Senate passed the legislation with significant bipartisan support by a vote of 70
Senator Nelson voting for the measure and Senator Rubio against it.
In the House, the Marketplace Fairness Act (H.R. 684) faces an uncertain future though the bill has
significant support with 66 cosponsors, including Florida Representatives Deutch, Crenshaw, Ross,
Balart. It also has the support of local, state, and national business groups, such as the
Chamber of Commerce, Associated Industries of Florida, Florida TaxWatch, Florida Retail
Most recently, Rep. Jason Chaffetz (R-UT) has indicated that he is working with House Judiciary
Goodlatte (R-VA) to introduce an alternative measure based on the Senate
passed legislation, but with targeted changes. Those mentioned would include language aimed at
facilitating the compliance and auditing system, as well as a new provision that would replace the
s $1,000,000 exemption with a phase-in period for these businesses to comply with collecting
for action in the House. Should the House consider related legislation
Congress, it would have to be reconciled in conference committee with the
Currently, retailers are
mortar stores. The burden then falls
to consumers to report to state tax departments any sales taxes they owe for online purchases. Often,
heir tax returns. As a result, local retailers are
state retailers, including
many large online and catalog retailers, in effect give their customers a discount by collecting no state or
local sales taxes. Consumers are left with the confusing yet legal responsibility to report the sales taxes
s that employ local
residents, including local stores as well as national chains like Best Buy or Home Depot. It is also a drain
, uncollected sales tax is estimated to cost local governments $23
House and Senate
state retailers that do
not have a physical presence in their state. Though it received some support, it was not passed by either
ed as the Marketplace Fairness Act in both the House and
Senate (S. 743 and H.R. 684). This version of the bill would create two systems, from which states can
choose, to facilitate the process of collecting these taxes. The first is the already established Streamlined
Sales and Use Tax Agreement would accomplish this by simplifying state and local sales and use tax
laws. 24 states have already signed this agreement, which is also supported by the National Association
would allow for states to meet minimum requirements for their state
also exempts sellers
collect the tax.
In May 2013, the Senate passed the legislation with significant bipartisan support by a vote of 70-24, with
s an uncertain future though the bill has
significant support with 66 cosponsors, including Florida Representatives Deutch, Crenshaw, Ross,
ocal, state, and national business groups, such as the
Chamber of Commerce, Associated Industries of Florida, Florida TaxWatch, Florida Retail
House Judiciary
introduce an alternative measure based on the Senate-
passed legislation, but with targeted changes. Those mentioned would include language aimed at
facilitating the compliance and auditing system, as well as a new provision that would replace the
in period for these businesses to comply with collecting
for action in the House. Should the House consider related legislation
be reconciled in conference committee with the
Attachment number 1 \nPage 15 of 35
Item # 17
Senate-passed bill. There have also been conversations related to ceding
sales taxes on online and catalog purchas
decide how to handle the issue individually.
RECOMMENDED POSITION: Support
sales to collect and remit the associated taxes.
There have also been conversations related to ceding authority over the leveling of
sales taxes on online and catalog purchases to states. The legislation could essentially let each state
handle the issue individually.
Support legislation that requires companies making catalog and internet
sales to collect and remit the associated taxes.
authority over the leveling of
ould essentially let each state
legislation that requires companies making catalog and internet
Attachment number 1 \nPage 16 of 35
Item # 17
FEDERAL ISSUE: Transient Occupancy Taxes
BACKGROUND; HOW IT MAY AFFECT
attempts were made by senior Senators to insert language into various pieces of legislation that would
have exempted online travel brokers (Expedia, Travelocity, etc.) from remit
collected from consumers to the appropriate local government. For instance, if
were to pay $60 for a room in the City of Clearwater
would be able to, under the proposal, only remit $6 dollars to the local government instead of $10 (using a
10 percent bed tax for illustrative purposes).
In late 2009, 17 Florida counties, including Pinellas,
companies alleging that the companies
development tax ordinances. During 2012, there were several Florida State Circuit Court cases that ruled
in favor of the online travel brokers. Two cited that Fl
Court Judge ruled more directly in July that the
discounted rates they paid for the rooms.
In late September of 2012, the District of Columbia g
online travel firms should repay back
in the years after the D.C. City Council passed legislation mandating they do so
conditional settlement was reached in this case with six online travel firms. Although they have a right to
appeal the D.C Superior Court decision, they agreed to pay $60.9 million in back taxes to the D.C.
government. Between 1998 and 2010, the amou
million.
These examples demonstrate how courts across the country have ruled differently on this issue over the
past few years, which has led online travel purveyors to continue to seek Federal legislation that would
codify their goal of not remitting taxes on the price of the hotel room paid by
2012, several of these online discount travel brokers (including Expedia, Orbitz, and Priceline) organized
and registered to lobby under a new organization called the “Interactive Travel Services Association,”
whose purpose is to advocate on several issues, including “tax
In May 2013, Expedia and other online hotel room purveyors attempt
Fairness Act to achieve their transient occupancy tax objectives
and the bill was passed out of the Senate without this language
In 2012, Pinellas County collected a record $27.1 million in transient occupancy taxes, which are used to
support the tourism industry in our region. With another record
County increased that total by collecting more than $30 million in bed tax revenue. Recently, officials
with the Clearwater Marine Aquarium have suggested using a portion of the transient occupancy tax that
currently goes toward paying the debt on Tropicana Field for the proposed Clearwater Marine Aquarium,
once it sunsets in 2016. This “stadium tax” alone generates nearly $5.5 million per year in revenue.
Given the importance of this project to the City of Cl
significance of this revenue source and the need to ensure it is not constrained by detrimental legislation.
: Transient Occupancy Taxes
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: In the 111
attempts were made by senior Senators to insert language into various pieces of legislation that would
have exempted online travel brokers (Expedia, Travelocity, etc.) from remitting the full bed tax rate
collected from consumers to the appropriate local government. For instance, if an online travel broker
the City of Clearwater and then sell that room to a consumer for $100, they
nder the proposal, only remit $6 dollars to the local government instead of $10 (using a
10 percent bed tax for illustrative purposes).
17 Florida counties, including Pinellas, filed an action against a number of online travel
the companies have failed to collect and/or pay taxes under the
During 2012, there were several Florida State Circuit Court cases that ruled
. Two cited that Florida law is not clear on the issue, while a Circuit
Court Judge ruled more directly in July that the online travel broker only owes local tourist taxes on the
discounted rates they paid for the rooms.
In late September of 2012, the District of Columbia government won a suit where a judge ruled that
back taxes on the full retail price of hotel rooms they sold
in the years after the D.C. City Council passed legislation mandating they do so. In February of 2014,
conditional settlement was reached in this case with six online travel firms. Although they have a right to
appeal the D.C Superior Court decision, they agreed to pay $60.9 million in back taxes to the D.C.
government. Between 1998 and 2010, the amount owed in the lawsuit was estimated to be over $200
ourts across the country have ruled differently on this issue over the
past few years, which has led online travel purveyors to continue to seek Federal legislation that would
codify their goal of not remitting taxes on the price of the hotel room paid by the consumer.
2012, several of these online discount travel brokers (including Expedia, Orbitz, and Priceline) organized
and registered to lobby under a new organization called the “Interactive Travel Services Association,”
advocate on several issues, including “taxes and fees related to travel.”
Expedia and other online hotel room purveyors attempted to amend the Marketplace
nsient occupancy tax objectives. Ultimately, this effort was unsuccessful
and the bill was passed out of the Senate without this language.
County collected a record $27.1 million in transient occupancy taxes, which are used to
support the tourism industry in our region. With another record number of visitors to the area in 2013, the
County increased that total by collecting more than $30 million in bed tax revenue. Recently, officials
with the Clearwater Marine Aquarium have suggested using a portion of the transient occupancy tax that
rently goes toward paying the debt on Tropicana Field for the proposed Clearwater Marine Aquarium,
once it sunsets in 2016. This “stadium tax” alone generates nearly $5.5 million per year in revenue.
Given the importance of this project to the City of Clearwater, and this level of funding, underscores the
significance of this revenue source and the need to ensure it is not constrained by detrimental legislation.
In the 111th Congress,
attempts were made by senior Senators to insert language into various pieces of legislation that would
ting the full bed tax rate
an online travel broker
and then sell that room to a consumer for $100, they
nder the proposal, only remit $6 dollars to the local government instead of $10 (using a
an action against a number of online travel
have failed to collect and/or pay taxes under the respective tourist
During 2012, there were several Florida State Circuit Court cases that ruled
orida law is not clear on the issue, while a Circuit
local tourist taxes on the
overnment won a suit where a judge ruled that
old to consumers
In February of 2014, a
conditional settlement was reached in this case with six online travel firms. Although they have a right to
appeal the D.C Superior Court decision, they agreed to pay $60.9 million in back taxes to the D.C.
nt owed in the lawsuit was estimated to be over $200
ourts across the country have ruled differently on this issue over the
past few years, which has led online travel purveyors to continue to seek Federal legislation that would
the consumer. Earlier in
2012, several of these online discount travel brokers (including Expedia, Orbitz, and Priceline) organized
and registered to lobby under a new organization called the “Interactive Travel Services Association,”
es and fees related to travel.”
the Marketplace
rt was unsuccessful
County collected a record $27.1 million in transient occupancy taxes, which are used to
number of visitors to the area in 2013, the
County increased that total by collecting more than $30 million in bed tax revenue. Recently, officials
with the Clearwater Marine Aquarium have suggested using a portion of the transient occupancy tax that
rently goes toward paying the debt on Tropicana Field for the proposed Clearwater Marine Aquarium,
once it sunsets in 2016. This “stadium tax” alone generates nearly $5.5 million per year in revenue.
earwater, and this level of funding, underscores the
significance of this revenue source and the need to ensure it is not constrained by detrimental legislation.
Attachment number 1 \nPage 17 of 35
Item # 17
RECOMMENDED POSITION: Oppose
taxes on the full room rate paid by the consumer, thereby costing
collect appropriate Transient Occupancy Taxes from visitors to the region.
Oppose legislation that would exempt online travel brokers from paying
taxes on the full room rate paid by the consumer, thereby costing Pinellas County the opportunity to
collect appropriate Transient Occupancy Taxes from visitors to the region.
travel brokers from paying
County the opportunity to
Attachment number 1 \nPage 18 of 35
Item # 17
FEDERAL ISSUE: Public Pension Reform
BACKGROUND; HOW IT MAY AFFECT
CA) and Senator Richard Burr (R-NC), t
have stated that public pensions are significantly underfunded and are aiming to ensure what
opinion, will be more realistic asset projections compared with expected liabilities.
Specifically, the legislation would require additional reporting of assets and liabilities and more
significantly, require that assets in a public plan such a
projected to grow at the rate of Treasury securities instead of more optimistic projections tied to historic
stock market indices, thereby greatly increasing plan liabilities. This might require projected growth r
of less than 1 percent annually instead of growth rates of 7.75 percent, which is what the Florida
Retirement System used between 2009 and 2011. The legislation would also disallow any future federal
bailout of public pension plans, and would penaliz
disclosure requirements of the bill by removing the tax
the legislation would likely make local government participation in
would also aim to make them more secure.
In 2012, Senator Orrin Hatch (R-UT), the Ranking Member of the Senate Finance Committee, released a
report saying that public pension debt “threatens America” and that “defined benefit pension plans are
inappropriate for state and local governments.” He concluded his report by stating his intention to
introduce a legislative solution in the future.
Rep. Nunes and Sen. Burr both reintroduced the Public Employee Pension Transparency Act in the 113
Congress. Rep. Nunes’ bill (H.R. 1628) has 10 cosponsors in the House, while Sen. Burr’s companion
bill (S. 779) has two cosponsors in the Senate.
RECOMMENDED POSITION: Monitor
Public Employee Pension Transparency Act
Pension Fund.
: Public Pension Reform
; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Rep. Devin Nunes (R
NC), the sponsors of the Public Employee Pension Transparency Act,
have stated that public pensions are significantly underfunded and are aiming to ensure what
opinion, will be more realistic asset projections compared with expected liabilities.
Specifically, the legislation would require additional reporting of assets and liabilities and more
significantly, require that assets in a public plan such as the Florida Retirement System (FRS)
projected to grow at the rate of Treasury securities instead of more optimistic projections tied to historic
stock market indices, thereby greatly increasing plan liabilities. This might require projected growth r
of less than 1 percent annually instead of growth rates of 7.75 percent, which is what the Florida
Retirement System used between 2009 and 2011. The legislation would also disallow any future federal
, and would penalize local governments that do not comply with the
disclosure requirements of the bill by removing the tax-exemption on their bonding authority.
local government participation in pension plans more expensive, yet
would also aim to make them more secure.
UT), the Ranking Member of the Senate Finance Committee, released a
report saying that public pension debt “threatens America” and that “defined benefit pension plans are
priate for state and local governments.” He concluded his report by stating his intention to
introduce a legislative solution in the future.
Rep. Nunes and Sen. Burr both reintroduced the Public Employee Pension Transparency Act in the 113
Rep. Nunes’ bill (H.R. 1628) has 10 cosponsors in the House, while Sen. Burr’s companion
bill (S. 779) has two cosponsors in the Senate.
Monitor federal legislative proposals related to public pensions
sion Transparency Act) which could significantly impact the Clearwater Employees
Rep. Devin Nunes (R-
Transparency Act,
have stated that public pensions are significantly underfunded and are aiming to ensure what, in their
Specifically, the legislation would require additional reporting of assets and liabilities and more
(FRS) are
projected to grow at the rate of Treasury securities instead of more optimistic projections tied to historic
stock market indices, thereby greatly increasing plan liabilities. This might require projected growth rates
of less than 1 percent annually instead of growth rates of 7.75 percent, which is what the Florida
Retirement System used between 2009 and 2011. The legislation would also disallow any future federal
e local governments that do not comply with the
exemption on their bonding authority. Ultimately,
pension plans more expensive, yet it
UT), the Ranking Member of the Senate Finance Committee, released a
report saying that public pension debt “threatens America” and that “defined benefit pension plans are
priate for state and local governments.” He concluded his report by stating his intention to
Rep. Nunes and Sen. Burr both reintroduced the Public Employee Pension Transparency Act in the 113th
Rep. Nunes’ bill (H.R. 1628) has 10 cosponsors in the House, while Sen. Burr’s companion
federal legislative proposals related to public pensions (e.g., the
Clearwater Employees
Attachment number 1 \nPage 19 of 35
Item # 17
FEDERAL ISSUE: Transportation Authorization
BACKGROUND; HOW IT MAY AFFECT
short-term authorizations, Congress passed and the President signed the
the 21st Century Act (MAP-21) on July 6, 2012. MAP
at roughly the levels of the previous authorization ($48 billion) through September 30, 2014, which
means that Congress will need to begin to craft the follow
of the 113th Congress.
MAP-21 eliminated, consolidated, or changed
transportation grant programs into formula programs, and left much discretion to state Departments of
Transportation on how to allocate funding
One of those changes was the removal of dedicated funding for several programs, including Safe Routes
to School, Recreational Trails, and the Transportation Enhancements program. The legislation instead
created a new Transportation Alternatives
these activities will be reduced by approximately $300 million annually from current levels of funding.
Fifty percent of Florida’s $49.9 million annual TAP allocation for Fiscal Years 2014 and 2015
sub-allocated within the state based on population, and census
populations above 200,000 will be given project selection authority ov
Funding available to the City of Clearwater
Organization (MPO).
In developing MAP-21, Congress did not address the need for a long
nation’s transportation infrastructure. Fuel taxes, which currently provide most of the money for surface
transportation, do not provide a solid long
growth, even if Congress were to authorize a modest increase
sources of income for an expanded program, or alternate
very different than the one currently in place. Less Federal funding via a future transportation
reauthorization bill would mean significantly less funding available to
and ultimately the City of Clearwater
programs.
In the 113th Congress, Rep. John Delaney (
investment in U.S. infrastructure through the
public-private partnerships. The Partnership to Build America Act (H.R. 2084) would create
dollar “American Infrastructure Fund” (AIF)
loan guarantees. The bill would not require annual appropriations, being funded instead through
of 50-year bonds that are not guaranteed by the Federal government and pay
incentivize U.S. corporate investment i
amount (to be determined by auction)
bonds. The fund would then provide loans or loan guarantees to states and
transportation, energy, education, communications, and water infrastructure projects.
continue to encourage public-private partnerships by requiring that a minimum of
financed projects be public-private partnerships, from which
comes from private capital. H.R. 2084 currently has bipartisan support with
: Transportation Authorization
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: After several years of
term authorizations, Congress passed and the President signed the Moving Ahead for Progress in
n July 6, 2012. MAP-21 funds Federal surface transportation programs
revious authorization ($48 billion) through September 30, 2014, which
means that Congress will need to begin to craft the follow-on legislation to MAP-21 well before the end
, or changed many programs, transformed nearly all discretionary
transportation grant programs into formula programs, and left much discretion to state Departments of
Transportation on how to allocate funding among the remaining programs.
e removal of dedicated funding for several programs, including Safe Routes
to School, Recreational Trails, and the Transportation Enhancements program. The legislation instead
created a new Transportation Alternatives Program (TAP). Under this consolidated program, funding for
these activities will be reduced by approximately $300 million annually from current levels of funding.
Fifty percent of Florida’s $49.9 million annual TAP allocation for Fiscal Years 2014 and 2015
state based on population, and census-designated urbanized areas with
populations above 200,000 will be given project selection authority over its portion of these funds.
the City of Clearwater will go through the Pinellas County Metropolitan
21, Congress did not address the need for a long-term, sustainable plan to finance our
nation’s transportation infrastructure. Fuel taxes, which currently provide most of the money for surface
nsportation, do not provide a solid long-term foundation for generally desired transportation funding
authorize a modest increase. The choice then becomes finding new
sources of income for an expanded program, or alternately, to settle for a smaller program that might look
very different than the one currently in place. Less Federal funding via a future transportation
reauthorization bill would mean significantly less funding available to FDOT, the Pinellas County MPO,
the City of Clearwater, to support both surface transportation and transit projects and
Congress, Rep. John Delaney (D-MD) has proposed legislation in the attempt to spur
investment in U.S. infrastructure through the repatriation of corporate funds overseas and increasing
private partnerships. The Partnership to Build America Act (H.R. 2084) would create
“American Infrastructure Fund” (AIF) that can be leveraged as high as $750 billion
The bill would not require annual appropriations, being funded instead through
year bonds that are not guaranteed by the Federal government and pay one percent
incentivize U.S. corporate investment in these bonds, they would be allowed to send home a certain dollar
ion) in overseas earnings, tax-free, for every dollar they invest in the
then provide loans or loan guarantees to states and local governments
transportation, energy, education, communications, and water infrastructure projects. This bill would
private partnerships by requiring that a minimum of 25 percent of
e partnerships, from which at least 20 percent of the project’s funding
H.R. 2084 currently has bipartisan support with 60 cosponsors (
After several years of
Moving Ahead for Progress in
21 funds Federal surface transportation programs
revious authorization ($48 billion) through September 30, 2014, which
21 well before the end
many programs, transformed nearly all discretionary
transportation grant programs into formula programs, and left much discretion to state Departments of
e removal of dedicated funding for several programs, including Safe Routes
to School, Recreational Trails, and the Transportation Enhancements program. The legislation instead
ed program, funding for
these activities will be reduced by approximately $300 million annually from current levels of funding.
Fifty percent of Florida’s $49.9 million annual TAP allocation for Fiscal Years 2014 and 2015 will be
designated urbanized areas with
er its portion of these funds.
opolitan Planning
term, sustainable plan to finance our
nation’s transportation infrastructure. Fuel taxes, which currently provide most of the money for surface
term foundation for generally desired transportation funding
. The choice then becomes finding new
ly, to settle for a smaller program that might look
very different than the one currently in place. Less Federal funding via a future transportation
the Pinellas County MPO,
, to support both surface transportation and transit projects and
MD) has proposed legislation in the attempt to spur
repatriation of corporate funds overseas and increasing
private partnerships. The Partnership to Build America Act (H.R. 2084) would create a $50 billion
$750 billion for loans and
The bill would not require annual appropriations, being funded instead through the sale
one percent interest. To
send home a certain dollar
they invest in the
ernments to finance
This bill would
25 percent of AIF
of the project’s funding
cosponsors (30D, 30R),
Attachment number 1 \nPage 20 of 35
Item # 17
including Florida Reps. Patrick Murphy, Joe Garcia,
companion legislation, S. 1957, was recently introduced by Senator Michael Bennett (
cosponsors (7R, 4D, 1I). The legislation appears to be garnering nearly equal support from both parties,
which is a positive indicator.
Meanwhile, in early 2014, House Ways and Means Committee Chairman,
released a comprehensive tax reform discussion draft that
billion into the Highway Trust Fund from some of the proceeds fr
related to repatriating income from foreign subsidiaries of U.S. corporations. This would help to fill
about half of the Highway Trust Fund’s anticipated shortfall needed to fund a six
transportation bill at current spending levels. Regardless of the potential merits of such a proposal, which
still would only provide a partial and temporary solution to the Highway Trust Fund revenue shortage,
Rep. Camp’s proposal is unlikely to move forward this year.
Most recently, the Administration’s Fiscal Year 2015 budget offered a proposal for a $302 billion four
year transportation reauthorization bill to follow MAP
corporate tax reform in order to address the Highway Tru
many proposed provisions within, which include:
· $206 billion for investments in the
from MAP-21).
· $72 billion to invest in transit systems and expand
increase).
· $9 billion in competitive funding
$5 billion ($1.5 billion annually) to increase funding for the TIGER program. It also
calls for the permanent authorization of the program.
$4 billion ($1 billion
local policy reforms to encourage better performance, productivity, and cost
effectiveness” in transportation systems
· $10 billion for a multimodal freight grant program for rail, highway, and
address the greatest needs for increase efficiency of the movement of goods in the U.S. and
abroad.
· $4 billion for continued annual
Innovation Act (TIFIA) loan program
The proposal also calls for policy changes to increase local participation in Federal transportation funding
decisions, which echoed testimony provided in a recent House Transportation and Infrastructure hearing
about the reauthorization of new transportation programs. Several comments were made in support of
providing some additional level of local control over transportation funding decisions, particularly given
that local governments can help leverage funds,
under MAP-21.
RECOMMENDED POSITION: Monitor
Monitor efforts to enhance Federal transportation revenue streams.
secure funding for the City of Clearwater’s
. Patrick Murphy, Joe Garcia, Ted Yoho and Dennis Ross. In the Senate,
companion legislation, S. 1957, was recently introduced by Senator Michael Bennett (D
cosponsors (7R, 4D, 1I). The legislation appears to be garnering nearly equal support from both parties,
House Ways and Means Committee Chairman, Rep. Dave Camp (
released a comprehensive tax reform discussion draft that includes a proposal that would transfer $126.5
billion into the Highway Trust Fund from some of the proceeds from another provision in the proposal
related to repatriating income from foreign subsidiaries of U.S. corporations. This would help to fill
about half of the Highway Trust Fund’s anticipated shortfall needed to fund a six-year surface
at current spending levels. Regardless of the potential merits of such a proposal, which
still would only provide a partial and temporary solution to the Highway Trust Fund revenue shortage,
Rep. Camp’s proposal is unlikely to move forward this year.
t recently, the Administration’s Fiscal Year 2015 budget offered a proposal for a $302 billion four
year transportation reauthorization bill to follow MAP-21. Like Rep. Camp’s plan, it also suggests
corporate tax reform in order to address the Highway Trust Fund’s insolvency issues, and pay for the
many proposed provisions within, which include:
for investments in the highway system and road safety (a 22 percent annual increase
$72 billion to invest in transit systems and expand transportation options (a 70 percent annual
$9 billion in competitive funding:
$5 billion ($1.5 billion annually) to increase funding for the TIGER program. It also
calls for the permanent authorization of the program.
($1 billion annually) for new grant program “to incentivize innovation and
local policy reforms to encourage better performance, productivity, and cost
in transportation systems.
multimodal freight grant program for rail, highway, and port projects that
the greatest needs for increase efficiency of the movement of goods in the U.S. and
annual funding of the Transportation Infrastructure Finance and
loan program to encourage more private investment in infrastructure.
The proposal also calls for policy changes to increase local participation in Federal transportation funding
decisions, which echoed testimony provided in a recent House Transportation and Infrastructure hearing
about the reauthorization of new transportation programs. Several comments were made in support of
providing some additional level of local control over transportation funding decisions, particularly given
that local governments can help leverage funds, yet have little to no influence over funding decisions
Monitor proposed changes to Federal highway and transit programs.
efforts to enhance Federal transportation revenue streams. Support any and all opportu
the City of Clearwater’s priorities via this legislation or other means.
the Senate,
D-CO), and has 12
cosponsors (7R, 4D, 1I). The legislation appears to be garnering nearly equal support from both parties,
Rep. Dave Camp (R-MI),
includes a proposal that would transfer $126.5
om another provision in the proposal
related to repatriating income from foreign subsidiaries of U.S. corporations. This would help to fill
year surface
at current spending levels. Regardless of the potential merits of such a proposal, which
still would only provide a partial and temporary solution to the Highway Trust Fund revenue shortage,
t recently, the Administration’s Fiscal Year 2015 budget offered a proposal for a $302 billion four-
21. Like Rep. Camp’s plan, it also suggests
st Fund’s insolvency issues, and pay for the
(a 22 percent annual increase
(a 70 percent annual
$5 billion ($1.5 billion annually) to increase funding for the TIGER program. It also
to incentivize innovation and
local policy reforms to encourage better performance, productivity, and cost-
port projects that
the greatest needs for increase efficiency of the movement of goods in the U.S. and
Transportation Infrastructure Finance and
more private investment in infrastructure.
The proposal also calls for policy changes to increase local participation in Federal transportation funding
decisions, which echoed testimony provided in a recent House Transportation and Infrastructure hearing
about the reauthorization of new transportation programs. Several comments were made in support of
providing some additional level of local control over transportation funding decisions, particularly given
yet have little to no influence over funding decisions
proposed changes to Federal highway and transit programs.
any and all opportunities to
priorities via this legislation or other means.
Attachment number 1 \nPage 21 of 35
Item # 17
FEDERAL ISSUE: Alternative Fuel Tax Incentives
BACKGROUND; HOW IT MAY AFFECT
authorization bill known as SAFETEA
vehicle fuel. The $0.50 per gallon equivalent incentive is provided to businesses, individuals, and tax
exempt entities that sell the fuel and essentially becomes a rebate.
at the end of Fiscal Year 2009, but has since been extended three times to the end of calendar year 2013.
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior to the end of
2013, allowing the natural gas credit and many other provisions to expire.
In the fall of 2011, the City of Clearwater opened
Bay area, and takes advantage of this tax incentive
provided to the City is estimated to be $75,000
years.
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior
2013, allowing the natural gas tax credit and 54 other provisions to expire. Extending these provisions
has frequently been mentioned as being a priority by prominent members of Congress. Most recently,
Senate Finance Chairman, Ron Wyden (D
legislation entitled the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act
would renew the alternative fuel tax credit
end of 2015.
Meanwhile, in the House, Representative Dave Camp (R
Committee, has stated that he believe
the tax code, meaning not subject to nearly annual expiration.
policy to determine which extenders should be made permanent
ups.
The cost of extending all of these expired
this reason, most believe Congress is unlikely to act on reinstating
November 2014 elections.
RECOMMENDED POSITION: Support
natural gas when used as a motor fuel.
Alternative Fuel Tax Incentives
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: An older Transportation
known as SAFETEA-LU provided a tax incentive for natural gas when used as a motor
per gallon equivalent incentive is provided to businesses, individuals, and tax
exempt entities that sell the fuel and essentially becomes a rebate. The $0.50 incentive originally expired
at the end of Fiscal Year 2009, but has since been extended three times to the end of calendar year 2013.
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior to the end of
owing the natural gas credit and many other provisions to expire.
Clearwater opened the first public natural gas filling station in the Tampa
takes advantage of this tax incentive with every gallon of gas sold. For 2012, t
estimated to be $75,000 and is expected to grow significantly over the
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior
2013, allowing the natural gas tax credit and 54 other provisions to expire. Extending these provisions
has frequently been mentioned as being a priority by prominent members of Congress. Most recently,
Senate Finance Chairman, Ron Wyden (D-OR) and Ranking Member, Orrin Hatch (R-UT) have
entitled the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act
renew the alternative fuel tax credit for two years; retroactively to the beginning of 2014
Meanwhile, in the House, Representative Dave Camp (R-MI), the Chair of the House Ways and Means
believes “certain tax extenders should be considered as permanent parts” of
t to nearly annual expiration. He indicated that he will take a
policy to determine which extenders should be made permanent through a series of hearings and mark
expired tax credits is around $50 billion, which needs to be offset. For
this reason, most believe Congress is unlikely to act on reinstating any of these incentives until after the
Support the extension of a $0.50 per gallon equivalent tax incentive for
natural gas when used as a motor fuel.
: An older Transportation
LU provided a tax incentive for natural gas when used as a motor
per gallon equivalent incentive is provided to businesses, individuals, and tax-
The $0.50 incentive originally expired
at the end of Fiscal Year 2009, but has since been extended three times to the end of calendar year 2013.
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior to the end of
filling station in the Tampa
For 2012, the rebate
over the next several
Unfortunately, Congress was unable to agree on a broad package of tax extenders prior to the end of
2013, allowing the natural gas tax credit and 54 other provisions to expire. Extending these provisions
has frequently been mentioned as being a priority by prominent members of Congress. Most recently,
UT) have proposed
entitled the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act that
to the beginning of 2014 until the
MI), the Chair of the House Ways and Means
certain tax extenders should be considered as permanent parts” of
He indicated that he will take a policy by
through a series of hearings and mark-
on, which needs to be offset. For
these incentives until after the
the extension of a $0.50 per gallon equivalent tax incentive for
Attachment number 1 \nPage 22 of 35
Item # 17
FEDERAL ISSUE: Public Safety Programs
BACKGROUND; HOW IT MAY AFFECT
many Department of Justice (DOJ) and Department of Homeland Security (DHS) programs are provided
as block grants with each state receiving a certain amount of funding, generally linked to population.
That funding is then passed through to local jurisdictions to help support police,
management, and homeland security functions of government. In other instances, funding from federal
programs is made available to local governments via competitive grant solicitations. Specifically,
program funds can be used to hire poli
or firefighters through Staffing For Adequate Fire & Emergency Response Grants (SAFER), purchase
equipment through the Justice Assistance Grant (JAG) or Assistance to Firefighters Grant (AFG).
The City of Clearwater benefits from annual allocations from several of these
other programs offer competitive grant opportunities from which the City has
Most federal public safety programs saw a
However, in FY 2013, some actually received a slight increase
provided slight increases for the COPS, JAG, AFG and SAFER programs from FY 2013, after year
steady decreases. The COPS hiring program received an increase in funding from $
2013 to $214, while the JAG program
the AFG and SAFER fire-related grants each receiv
2014.
For FY 2015, the Administration proposed a $60 million increase for the COPS hiring program to $274
million, and proposed level funding for the JAG program.
reduction in funding to $335 million has been proposed for each program.
RECOMMENDED POSITION: Support
Department of Justice and Department of Homeland Security grants, e.g., Community Oriented Policing
Services, Byrne Justice Assistance Grants, Assistance to Firefighters Grants, and Staffing for Adequate
Fire and Emergency Response Grants.
Public Safety Programs
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Federal grant funding for
(DOJ) and Department of Homeland Security (DHS) programs are provided
as block grants with each state receiving a certain amount of funding, generally linked to population.
That funding is then passed through to local jurisdictions to help support police, fire, emergency
management, and homeland security functions of government. In other instances, funding from federal
programs is made available to local governments via competitive grant solicitations. Specifically,
program funds can be used to hire police officers through Community Oriented Policing Services (COPS)
or firefighters through Staffing For Adequate Fire & Emergency Response Grants (SAFER), purchase
equipment through the Justice Assistance Grant (JAG) or Assistance to Firefighters Grant (AFG).
The City of Clearwater benefits from annual allocations from several of these Federal programs, while
offer competitive grant opportunities from which the City has traditionally
Most federal public safety programs saw a decrease in funding from Fiscal Year (FY) 2011 to FY 2012
However, in FY 2013, some actually received a slight increase. The FY 2014 omnibus appropriations bill
provided slight increases for the COPS, JAG, AFG and SAFER programs from FY 2013, after year
steady decreases. The COPS hiring program received an increase in funding from $208
program received a $10 million increase to $276 million. Meanwhile,
related grants each received $2.5 million increases to $340 million for FY
For FY 2015, the Administration proposed a $60 million increase for the COPS hiring program to $274
million, and proposed level funding for the JAG program. For both the AFG and SAFER, a $5 million
reduction in funding to $335 million has been proposed for each program.
Support at least level funding from FY 2014 for a wide variety of
Department of Justice and Department of Homeland Security grants, e.g., Community Oriented Policing
Services, Byrne Justice Assistance Grants, Assistance to Firefighters Grants, and Staffing for Adequate
rants. Support any City of Clearwater applications for these funds
Federal grant funding for
(DOJ) and Department of Homeland Security (DHS) programs are provided
as block grants with each state receiving a certain amount of funding, generally linked to population.
fire, emergency
management, and homeland security functions of government. In other instances, funding from federal
programs is made available to local governments via competitive grant solicitations. Specifically,
ce officers through Community Oriented Policing Services (COPS)
or firefighters through Staffing For Adequate Fire & Emergency Response Grants (SAFER), purchase
equipment through the Justice Assistance Grant (JAG) or Assistance to Firefighters Grant (AFG).
programs, while
traditionally sought funds.
decrease in funding from Fiscal Year (FY) 2011 to FY 2012.
The FY 2014 omnibus appropriations bill
provided slight increases for the COPS, JAG, AFG and SAFER programs from FY 2013, after years of
208 million in FY
received a $10 million increase to $276 million. Meanwhile, both
to $340 million for FY
For FY 2015, the Administration proposed a $60 million increase for the COPS hiring program to $274
For both the AFG and SAFER, a $5 million
for a wide variety of
Department of Justice and Department of Homeland Security grants, e.g., Community Oriented Policing
Services, Byrne Justice Assistance Grants, Assistance to Firefighters Grants, and Staffing for Adequate
applications for these funds.
Attachment number 1 \nPage 23 of 35
Item # 17
FEDERAL ISSUE: The Corporation for
National Grant Program
BACKGROUND; HOW IT MAY AFFECT
signed the National and Community Service Trust Act
for National and Community Service
programs under the umbrella of one central
network of national service programs
the United States to meet critical needs in education, public safety, health, and the environ
the success of the program, and underscoring its bipartisan support,
Strengthen AmeriCorps Program Act, which
members in all categories.
For the past 18 years, the City of Clearwater’s Police Department has received Federal funding from the
AmeriCorps’ State and National grant program through Florida’s State Service Commission, Volunteer
Florida. The Clearwater Police Department’s program offers a two
college students, which provides them the opportunity to work directly with law enforcement officials.
These students are offered shadowing oppo
participating in day-to-day activities in the police department. After the two years, if the students have
proven themselves, they have the opportunity to be hired on as police officers. Since the inception of this
program, the Clearwater Police Department has hired on permanently 20 police officers and promoted 4
to supervisor positions.
The aforementioned bipartisan support for CNCS programs, including the AmeriCorps’ State and
National grant program, has waned in Congress du
and 2013, the House of Representatives approved their version of
and Education Appropriations bill, which included a 74 percent funding reduction
overall, and eliminated all AmeriCorps grant programs. Ultimately, in FY 2012, the CNCS was funded at
$1.048 billion, with the AmeriCorps’ State and National grant program receiving $344.3 million.
2013, this program saw an $18.1 million reductio
some of its funding restored in the FY 2014 omnibus appropriations bill to $335.4 million.
the Administration’s budget proposes level funding from FY 2014 for AmeriCorps’ State and Nati
grants.
RECOMMENDED POSITION: Support
Corporation for National and Community Service
grant program.
Corporation for National and Community Service – AmeriCorps’ State and
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: President Bil
signed the National and Community Service Trust Act in 1993. This initiative established the Corporation
for National and Community Service (CNCS) and brought the full range of domestic community service
programs under the umbrella of one central organization. This legislation also created AmeriCorps,
network of national service programs that provide intensive community service opportunities
to meet critical needs in education, public safety, health, and the environ
the success of the program, and underscoring its bipartisan support, President George W.
Strengthen AmeriCorps Program Act, which authorized nearly double the number of AmeriCorps
ars, the City of Clearwater’s Police Department has received Federal funding from the
AmeriCorps’ State and National grant program through Florida’s State Service Commission, Volunteer
Florida. The Clearwater Police Department’s program offers a two-year public safety program to local
, which provides them the opportunity to work directly with law enforcement officials.
These students are offered shadowing opportunities such as going on ride-alongs with police officers, and
day activities in the police department. After the two years, if the students have
proven themselves, they have the opportunity to be hired on as police officers. Since the inception of this
Clearwater Police Department has hired on permanently 20 police officers and promoted 4
The aforementioned bipartisan support for CNCS programs, including the AmeriCorps’ State and
National grant program, has waned in Congress during the past few years. In both Fiscal Year (FY) 2012
and 2013, the House of Representatives approved their version of the Labor, Health and Human Services,
bill, which included a 74 percent funding reduction for CNCS program
AmeriCorps grant programs. Ultimately, in FY 2012, the CNCS was funded at
$1.048 billion, with the AmeriCorps’ State and National grant program receiving $344.3 million.
2013, this program saw an $18.1 million reduction in funding to $326 million post-sequestration, but saw
some of its funding restored in the FY 2014 omnibus appropriations bill to $335.4 million.
the Administration’s budget proposes level funding from FY 2014 for AmeriCorps’ State and Nati
Support continued annual funding for grant programs within the
Corporation for National and Community Service, particularly for the AmeriCorps State and National
AmeriCorps’ State and
President Bill Clinton
established the Corporation
and brought the full range of domestic community service
This legislation also created AmeriCorps, a
community service opportunities throughout
to meet critical needs in education, public safety, health, and the environment. Due to
George W. Bush signed the
nearly double the number of AmeriCorps
ars, the City of Clearwater’s Police Department has received Federal funding from the
AmeriCorps’ State and National grant program through Florida’s State Service Commission, Volunteer
public safety program to local
, which provides them the opportunity to work directly with law enforcement officials.
with police officers, and
day activities in the police department. After the two years, if the students have
proven themselves, they have the opportunity to be hired on as police officers. Since the inception of this
Clearwater Police Department has hired on permanently 20 police officers and promoted 4
The aforementioned bipartisan support for CNCS programs, including the AmeriCorps’ State and
years. In both Fiscal Year (FY) 2012
Health and Human Services,
CNCS programs
AmeriCorps grant programs. Ultimately, in FY 2012, the CNCS was funded at
$1.048 billion, with the AmeriCorps’ State and National grant program receiving $344.3 million. In FY
sequestration, but saw
some of its funding restored in the FY 2014 omnibus appropriations bill to $335.4 million. For FY 2015,
the Administration’s budget proposes level funding from FY 2014 for AmeriCorps’ State and National
funding for grant programs within the
, particularly for the AmeriCorps State and National
Attachment number 1 \nPage 24 of 35
Item # 17
FEDERAL ISSUE: Department of Housing a
HOME)
BACKGROUND; HOW IT MAY AFFECT
receives direct allocations of funding from two Department of Housing and Urban Development (HUD)
formula programs: the HOME Investment Partnership
Grants (CDBG).
HOME funds are designed to create affordable housing for low
annually as formula grants to participating jurisdictions, including
establishes HOME Investment Trust Funds for each grantee, providing a line of credit that the jurisdiction
may draw upon as needed. The program allows local governments to use HOME funds for grants, direct
loans, loan guarantees or other forms of credit enhancement, or rental assistance or security deposits.
CDBG is a flexible grant program that provides communities with Federal funding to address a wide
range of unique community development needs. The CDBG program provides annual grants on a
formula basis to units of local government and
Since Fiscal Year (FY) 2010, nationwide funding for HOME and CDBG funding has been cut by 48
percent and 25 percent, respectively.
In FY 2012, HOME was reduced by 38 percent, from $1.6 billion in
corresponded to a 40 percent reduction for the City’s
explained that this was due to changing demographics in the C
they use to make their funding decisions. In FY 2013, HOME was reduced to $948 million
mandatory sequestration cuts, and the City also saw a reduction to $
appropriations bill restored the program to its FY 2012 funding level of $1 billion
an allocation of $299,956. For FY 2015,
million to the program to $950 million.
Similarly, CDBG funding was cut by nearly 12 percent, from $3.3 billion in
FY 2012, which resulted in a 14 percent funding
reduction was also due to HUD changes to the formula used to calculate allocations.
was slightly increased to $3.078 billion in the Continuing Resolution even after sequestration
City received an increase to $756,298, while t
reduction to $3.03 billion for the CDBG program; providing Clearwater with an allocation of $726, 298.
The Administration’s FY 2015 budget suggests a
RECOMMENDED POSITION: Support
the Community Development Block Grants and the HOME Investment Partnerships p
their critical role in the City’s overall
Department of Housing and Urban Development Formula Programs
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: The City of Clearwater
direct allocations of funding from two Department of Housing and Urban Development (HUD)
formula programs: the HOME Investment Partnerships (HOME) and Community Development Block
HOME funds are designed to create affordable housing for low-income households and are awarded
annually as formula grants to participating jurisdictions, including the City of Clearwater
establishes HOME Investment Trust Funds for each grantee, providing a line of credit that the jurisdiction
needed. The program allows local governments to use HOME funds for grants, direct
loans, loan guarantees or other forms of credit enhancement, or rental assistance or security deposits.
program that provides communities with Federal funding to address a wide
range of unique community development needs. The CDBG program provides annual grants on a
formula basis to units of local government and states, including the City of Clearwater.
ince Fiscal Year (FY) 2010, nationwide funding for HOME and CDBG funding has been cut by 48
percent and 25 percent, respectively.
2012, HOME was reduced by 38 percent, from $1.6 billion in FY 2011 to $1 billion
duction for the City’s allocation from $500,323 to $302,
explained that this was due to changing demographics in the City as well as changes to the type of data
they use to make their funding decisions. In FY 2013, HOME was reduced to $948 million
mandatory sequestration cuts, and the City also saw a reduction to $290,091. The FY 2014 omnib
restored the program to its FY 2012 funding level of $1 billion and the City received
. For FY 2015, the Administration has proposed in its budget a reduction of $50
million to the program to $950 million.
Similarly, CDBG funding was cut by nearly 12 percent, from $3.3 billion in FY 2011 to $2.948 billion in
, which resulted in a 14 percent funding reduction for the City from $838,241 to $719,955. This
reduction was also due to HUD changes to the formula used to calculate allocations. In FY 2013, funding
was slightly increased to $3.078 billion in the Continuing Resolution even after sequestration
City received an increase to $756,298, while the FY 2014 omnibus appropriations bill provided a
reduction to $3.03 billion for the CDBG program; providing Clearwater with an allocation of $726, 298.
The Administration’s FY 2015 budget suggests a reduction in funding for the program to $2.8 billion
Support at continued adequate funding for future fiscal years
Community Development Block Grants and the HOME Investment Partnerships program
overall efforts to support those that are least fortunate.
Formula Programs (CDBG &
The City of Clearwater
direct allocations of funding from two Department of Housing and Urban Development (HUD)
(HOME) and Community Development Block
income households and are awarded
the City of Clearwater. HUD
establishes HOME Investment Trust Funds for each grantee, providing a line of credit that the jurisdiction
needed. The program allows local governments to use HOME funds for grants, direct
loans, loan guarantees or other forms of credit enhancement, or rental assistance or security deposits.
program that provides communities with Federal funding to address a wide
range of unique community development needs. The CDBG program provides annual grants on a
ince Fiscal Year (FY) 2010, nationwide funding for HOME and CDBG funding has been cut by 48
2011 to $1 billion, which
,011. HUD
ty as well as changes to the type of data
they use to make their funding decisions. In FY 2013, HOME was reduced to $948 million after the
. The FY 2014 omnibus
and the City received
the Administration has proposed in its budget a reduction of $50
2011 to $2.948 billion in
reduction for the City from $838,241 to $719,955. This
In FY 2013, funding
was slightly increased to $3.078 billion in the Continuing Resolution even after sequestration, and the
he FY 2014 omnibus appropriations bill provided a
reduction to $3.03 billion for the CDBG program; providing Clearwater with an allocation of $726, 298.
reduction in funding for the program to $2.8 billion.
for future fiscal years for both
rograms because of
Attachment number 1 \nPage 25 of 35
Item # 17
FEDERAL ISSUE: Environmental Protection Agency
BACKGROUND; HOW IT MAY AFFECT
Protection Agency (EPA) administers a cleanup program to provide financial assistance to state, local,
and tribal governmental entities for certain types of contaminated industrial sites, referred to as
“brownfields.” Sites eligible for this assistance tend to
contamination may present an impediment to economic development, but where the risks generally are
not high enough for the site to be addressed under the Superfund program or other related cleanup
authorities. The brownfields program focuses on providing Federal financial assistance for “orphan” sites
at which the potential need for cleanup remains unaddressed. EPA’s brownfields program awards two
different categories of grants: one competitive and one formula
eligible for the former of the two.
Within the competitive grant program, the EPA offers assessment, cleanup, and revolving loan fund
grants. An eligible entity may apply for up to $200,000 per site. In the near fut
a need to obtain additional cleanup funding for various sites.
$200,000 of Federal funding per project
To facilitate site remediation and reuse, the funding maximum should be
resources to remediate orphan brownfield sites.
Clearwater’s Brownfields Area (CBA) covers 1,842 acres and includes
over 7,000 properties. Over 125 of these sites have reported contamination.
from less than one acre to over 40 acres. The CBA economic development potential has greatly decreased
over the past 30 years. Private disinvestment combined with environmental decline has left an indelible
mark on the area, characterized by business and job loss
abandoned lands tainted by former gas stations, dry cleaning facilities,
As a result of crime, distress, and economic deterioration, the CBA was designated a
Justice Operation Weed & Seed site
Historically Underutilized Business Zone (HUBZone) by the U.S. Small Business Administration.
The City of Clearwater has implemented one of the most successful
having completed over 100 assessment projects, but
environmental issues that need to be addressed
contaminated sites in the CBA that may require env
funding for these and previously assessed sites to complete reuse planning and cleanup
Last year, the City did not receive funds from EPA’s FY 2013 Brownfields Assessment Grant round of
funding, in part because the EPA needed to fund projects in other communities that have not
success as Clearwater with this program. In January of 2013, the City reapplied for an FY 2014 EPA
Brownfields Assessment Grant in the amount of $400,000 ($200,000 each to assess potential hazardous
substances and petroleum or petroleum produc
In Fiscal Year (FY) 2012, Congress provided the EPA with $144.1 million for their brownfields grant
programs. Of that amount, a little more than $94 million was available via the Section 104(k) competitive
grant program. In the two fiscal years prior to FY 2012, funding was relatively similar for both the
overall and the competitive grant programs. In FY 2013, the Section 104(k) competitive grant program
Environmental Protection Agency’s Brownfields Program
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: The Environmental
ction Agency (EPA) administers a cleanup program to provide financial assistance to state, local,
and tribal governmental entities for certain types of contaminated industrial sites, referred to as
“brownfields.” Sites eligible for this assistance tend to be where the known or suspected presence of
contamination may present an impediment to economic development, but where the risks generally are
not high enough for the site to be addressed under the Superfund program or other related cleanup
he brownfields program focuses on providing Federal financial assistance for “orphan” sites
at which the potential need for cleanup remains unaddressed. EPA’s brownfields program awards two
different categories of grants: one competitive and one formula-based. The City of Clearwater is only
Within the competitive grant program, the EPA offers assessment, cleanup, and revolving loan fund
grants. An eligible entity may apply for up to $200,000 per site. In the near future, Clearwater
nup funding for various sites. Unfortunately, the current
of Federal funding per project is extremely restrictive, as many site cleanups exceed $1
remediation and reuse, the funding maximum should be increased to allow
orphan brownfield sites.
Clearwater’s Brownfields Area (CBA) covers 1,842 acres and includes over 250 regulatory listed sites in
Over 125 of these sites have reported contamination. These sites range in size
from less than one acre to over 40 acres. The CBA economic development potential has greatly decreased
Private disinvestment combined with environmental decline has left an indelible
mark on the area, characterized by business and job loss, impacting the CBA by leaving a legacy of
abandoned lands tainted by former gas stations, dry cleaning facilities, print shops, and other similar uses.
As a result of crime, distress, and economic deterioration, the CBA was designated a U.S. Department of
Justice Operation Weed & Seed site in 1996, and a portion of the area has also been designated
derutilized Business Zone (HUBZone) by the U.S. Small Business Administration.
implemented one of the most successful brownfields programs in the country,
having completed over 100 assessment projects, but continues to have significant health, welfare, and
to be addressed. Clearwater has identified more than 125 additional
that may require environmental assessment. The City will need Federal
eviously assessed sites to complete reuse planning and cleanup.
Last year, the City did not receive funds from EPA’s FY 2013 Brownfields Assessment Grant round of
funding, in part because the EPA needed to fund projects in other communities that have not
success as Clearwater with this program. In January of 2013, the City reapplied for an FY 2014 EPA
Brownfields Assessment Grant in the amount of $400,000 ($200,000 each to assess potential hazardous
substances and petroleum or petroleum product impacted properties within the CBA).
In Fiscal Year (FY) 2012, Congress provided the EPA with $144.1 million for their brownfields grant
programs. Of that amount, a little more than $94 million was available via the Section 104(k) competitive
rogram. In the two fiscal years prior to FY 2012, funding was relatively similar for both the
overall and the competitive grant programs. In FY 2013, the Section 104(k) competitive grant program
: The Environmental
ction Agency (EPA) administers a cleanup program to provide financial assistance to state, local,
and tribal governmental entities for certain types of contaminated industrial sites, referred to as
be where the known or suspected presence of
contamination may present an impediment to economic development, but where the risks generally are
not high enough for the site to be addressed under the Superfund program or other related cleanup
he brownfields program focuses on providing Federal financial assistance for “orphan” sites
at which the potential need for cleanup remains unaddressed. EPA’s brownfields program awards two
ased. The City of Clearwater is only
Within the competitive grant program, the EPA offers assessment, cleanup, and revolving loan fund
Clearwater may have
Unfortunately, the current limitation of
, as many site cleanups exceed $1 million.
increased to allow for necessary
regulatory listed sites in
These sites range in size
from less than one acre to over 40 acres. The CBA economic development potential has greatly decreased
Private disinvestment combined with environmental decline has left an indelible
impacting the CBA by leaving a legacy of
print shops, and other similar uses.
U.S. Department of
has also been designated an
derutilized Business Zone (HUBZone) by the U.S. Small Business Administration.
rownfields programs in the country,
gnificant health, welfare, and
more than 125 additional
ironmental assessment. The City will need Federal
Last year, the City did not receive funds from EPA’s FY 2013 Brownfields Assessment Grant round of
funding, in part because the EPA needed to fund projects in other communities that have not had as much
success as Clearwater with this program. In January of 2013, the City reapplied for an FY 2014 EPA
Brownfields Assessment Grant in the amount of $400,000 ($200,000 each to assess potential hazardous
In Fiscal Year (FY) 2012, Congress provided the EPA with $144.1 million for their brownfields grant
programs. Of that amount, a little more than $94 million was available via the Section 104(k) competitive
rogram. In the two fiscal years prior to FY 2012, funding was relatively similar for both the
overall and the competitive grant programs. In FY 2013, the Section 104(k) competitive grant program
Attachment number 1 \nPage 26 of 35
Item # 17
received level funding from FY 2012 before sequestration, a
bill, it received $90 million, which restored some of the cuts due to sequestration.
In the 113th Congress, before he passed away, Senator Frank Lautenberg (D
Brownfields Utilization, Investment, and Local Development (BUILD) Act to reauthorize the brownfields
program through 2015. The bill would maintain the current authorization level of $250 million per year,
increase the $200,000 funding limit per project to $500,000,
limit to $650,000 if necessary, and provide for the creation of multipurpose grants, allowing local
governments to obtain up to $950,000 to do site inventory, assessments, planning, or remediation for one
or more brownfields sites. The Senate’s BUILD Act was passed out of the Senate Environment and
Public Works Committee in April of 2014 and has 10 cosponsors. In the House, Rep. Louise Slaughter
(NY) introduced companion legislation under the same title, H.R 2
cosponsors.
RECOMMENDED POSITION: Support
Protection Agency’s brownfields program, including at least $90 million for the Section 104(k)
competitive grant program. Support
brownfields program.
received level funding from FY 2012 before sequestration, and in the FY 2014 omnibus appropriations
bill, it received $90 million, which restored some of the cuts due to sequestration.
Congress, before he passed away, Senator Frank Lautenberg (D-NJ) introduced S. 491, the
Utilization, Investment, and Local Development (BUILD) Act to reauthorize the brownfields
program through 2015. The bill would maintain the current authorization level of $250 million per year,
increase the $200,000 funding limit per project to $500,000, while giving EPA the discretion to raise the
limit to $650,000 if necessary, and provide for the creation of multipurpose grants, allowing local
governments to obtain up to $950,000 to do site inventory, assessments, planning, or remediation for one
re brownfields sites. The Senate’s BUILD Act was passed out of the Senate Environment and
Public Works Committee in April of 2014 and has 10 cosponsors. In the House, Rep. Louise Slaughter
(NY) introduced companion legislation under the same title, H.R 2896. The House BUILD Act has four
Support continued adequate annual funding for the Environmental
program, including at least $90 million for the Section 104(k)
Support legislation to reauthorize the Environmental Protection Agency’s
nd in the FY 2014 omnibus appropriations
NJ) introduced S. 491, the
Utilization, Investment, and Local Development (BUILD) Act to reauthorize the brownfields
program through 2015. The bill would maintain the current authorization level of $250 million per year,
while giving EPA the discretion to raise the
limit to $650,000 if necessary, and provide for the creation of multipurpose grants, allowing local
governments to obtain up to $950,000 to do site inventory, assessments, planning, or remediation for one
re brownfields sites. The Senate’s BUILD Act was passed out of the Senate Environment and
Public Works Committee in April of 2014 and has 10 cosponsors. In the House, Rep. Louise Slaughter
896. The House BUILD Act has four
Environmental
program, including at least $90 million for the Section 104(k)
legislation to reauthorize the Environmental Protection Agency’s
Attachment number 1 \nPage 27 of 35
Item # 17
FEDERAL ISSUE: Supportive Housing for the Elderly
Housing and Urban Development’s
BACKGROUND; HOW IT MAY AFFECT
Development (HUD) Section 202 program helps expand the supply of affordable hous
services for the elderly by providing interest
finance the development of housing. The capital advance does not have to be repaid as long as the project
serves very low-income elderly persons for 40 years.
The Section 202 program also provides project rental assistance funds to cover the difference between the
HUD-approved operating cost for the project and the tenants' contribution towards rent. Project rental
assistance contracts are approved initially for
funds.
The HUD Section 811 program is authorized to provide funding to develop and subsidize rental housing
with an availability of supportive services for very low
Section 811 program provided interest
developers of affordable housing for persons with disabilities
program. However, in Fiscal Year 2012, Congress
moved toward providing funding for
entered into partnerships with state health and human services and Medicaid agencies
to multifamily housing complexes that provid
In Pinellas County, the non-profit Boley Centers, Inc. receives
distribute to several housing complexes throughout the County, including
Apartments in Clearwater, which provides housing for disabled veterans.
In Fiscal Year (FY) 2012, the HUD Section 202 program received $374.6 million, and the Section 811
program received $165 million. For FY 2013, b
$156, respectively in the Continuing Resolution
Supportive Housing for the Elderly
Supportive Housing for Persons with Disabiliti
For FY 2015, the Administration’s budget proposes an increase in funding for the Section 202 and 811
programs at $440 million and $160 million, respectively.
RECOMMENDED POSITION: Support
of Housing and Urban Development’s
Supportive Housing for Persons with Disabilities
: Supportive Housing for the Elderly and for Persons with Disabilities
Housing and Urban Development’s Section 202 and 811 Programs
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: The Housing and Urban
Section 202 program helps expand the supply of affordable housing with supportive
services for the elderly by providing interest-free capital advances to private, nonprofit sponsors to
finance the development of housing. The capital advance does not have to be repaid as long as the project
erly persons for 40 years.
The Section 202 program also provides project rental assistance funds to cover the difference between the
approved operating cost for the project and the tenants' contribution towards rent. Project rental
ts are approved initially for three years and are renewable based on the availability of
The HUD Section 811 program is authorized to provide funding to develop and subsidize rental housing
with an availability of supportive services for very low-income adults with disabilities. Traditionally, the
interest-free capital advances and operating subsidies to nonprofit
developers of affordable housing for persons with disabilities, in a similar manner to the Section 202
program. However, in Fiscal Year 2012, Congress chose not to fund these activities, and instead have
for rental assistance. These funds go to state housing agencies
entered into partnerships with state health and human services and Medicaid agencies, and are distributed
that provide a range of services for the disabled.
profit Boley Centers, Inc. receives HUD Section 202 and 811
distribute to several housing complexes throughout the County, including the Jerry Howe Transitional
, which provides housing for disabled veterans.
Fiscal Year (FY) 2012, the HUD Section 202 program received $374.6 million, and the Section 811
For FY 2013, both of these programs received reductions
in the Continuing Resolution. In the FY 2014 omnibus appropriations bill
Supportive Housing for the Elderly program experienced an 8 percent increase to $384 million, while
Supportive Housing for Persons with Disabilities program suffered a 19 percent decrease to $126 million.
For FY 2015, the Administration’s budget proposes an increase in funding for the Section 202 and 811
programs at $440 million and $160 million, respectively.
Support continued adequate annual Federal funding of the Department
of Housing and Urban Development’s Supportive Housing for the Elderly program (Section 202)
Supportive Housing for Persons with Disabilities program (Section 811).
ns with Disabilities - Department of
: The Housing and Urban
ing with supportive
free capital advances to private, nonprofit sponsors to
finance the development of housing. The capital advance does not have to be repaid as long as the project
The Section 202 program also provides project rental assistance funds to cover the difference between the
approved operating cost for the project and the tenants' contribution towards rent. Project rental
years and are renewable based on the availability of
The HUD Section 811 program is authorized to provide funding to develop and subsidize rental housing
Traditionally, the
ital advances and operating subsidies to nonprofit
, in a similar manner to the Section 202
these activities, and instead have
to state housing agencies that have
, and are distributed
HUD Section 202 and 811 funding to
Jerry Howe Transitional
Fiscal Year (FY) 2012, the HUD Section 202 program received $374.6 million, and the Section 811
received reductions to $355 and
In the FY 2014 omnibus appropriations bill, the
increase to $384 million, while the
19 percent decrease to $126 million.
For FY 2015, the Administration’s budget proposes an increase in funding for the Section 202 and 811
annual Federal funding of the Department
(Section 202) and
Attachment number 1 \nPage 28 of 35
Item # 17
FEDERAL ISSUE: Homeless Assistance
BACKGROUND; HOW IT MAY AFFECT
the McKinney-Vento Homeless Assistance Act
population in the United States. It originally created several
and Urban Development (HUD) that focused on combating the root causes of homelessness.
McKinney-Vento Act has been amended many times, most recently in
signed the Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH) Act
updated and expanded the definition of homelessness and
McKinney-Vento. Under the HEARTH Act,
programs, the Supportive Housing Program
Occupancy (SRO) program, were grouped under
The CoC program provides competitive grant
communities seeking funds to develop
problem of homelessness through a coordinated community
building a system to address them.
not caused merely by a lack of shelter, but involves a variety of underlying, unmet needs
economic, and social.
Under the CoC program, the SHP provide
state to a more stable living situation. The
homeless achieve residential stability, and increase their independence through progr
their skill and/or income levels.
The S+C program provides rental assistance that, when combined with social services, provides
supportive housing for homeless people with disabilities and their families. The program allows for a
variety of housing choices such as group homes or individual units, coupled with a range of supportive
services.
The SRO was created to expand suitable residential opport
accomplished through compensating
improvements made to kitchen and bathroom facilities in eligible SRO
assistance for the residents that occupy those units
Under the HEARTH Act, HUD also
program, which include the following: housing search
repair; provision of security or utility deposits; rental assistance
with moving costs; and/or other activities that help homeless
or would benefit individuals who have moved into permanent
HUD requirement is that established
or renewal projects, which are most likely to receive funding, and Tier II
funding is dependent on the resources still available and the strength of the C
Homeless Leadership Board (HLB)
HUD CoC Program Combined Application on behalf of
Homeless Assistance Competitive Grants – Continuum of Care Program
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: In 1987, Congress passed
Vento Homeless Assistance Act in response to the issue of an increasing homelessness
population in the United States. It originally created several programs within the Department of Housing
and Urban Development (HUD) that focused on combating the root causes of homelessness.
has been amended many times, most recently in 2009, when President Obama
signed the Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH) Act
updated and expanded the definition of homelessness and made changes to existing programs
Under the HEARTH Act, three previously separate HUD homeless assistance
Supportive Housing Program (SHP), Shelter Plus Care program (S+C), and Single Room
grouped under the single umbrella Continuum of Care
competitive grant funding to local governments and non-profits
to develop a Continuum of Care system designed to address the critical
problem of homelessness through a coordinated community-based process of identifying needs and
The approach is predicated on the understanding that homelessness
not caused merely by a lack of shelter, but involves a variety of underlying, unmet needs
provides assistance to help the homeless transition from their current
state to a more stable living situation. The goals of the program are to provide assistance that helps the
achieve residential stability, and increase their independence through programs that
program provides rental assistance that, when combined with social services, provides
supportive housing for homeless people with disabilities and their families. The program allows for a
of housing choices such as group homes or individual units, coupled with a range of supportive
SRO was created to expand suitable residential opportunities for homeless individuals. This has been
compensating owners of eligible SRO residences, for a period of 10 years, for
to kitchen and bathroom facilities in eligible SRO residences, and providing
the residents that occupy those units.
also added 12 new eligible activities for funding under the single
the following: housing search mediation or outreach to property owners; credit
repair; provision of security or utility deposits; rental assistance for a final month at a locat
with moving costs; and/or other activities that help homeless individuals move immediately into housing
or would benefit individuals who have moved into permanent housing in the last 6 months.
quirement is that established CoC’s rank their projects for funding into two categories: Tier I
renewal projects, which are most likely to receive funding, and Tier II new or renewal projects, wh
funding is dependent on the resources still available and the strength of the CoC’s application. The
(HLB) is the CoC for Pinellas County, and is responsible for the
HUD CoC Program Combined Application on behalf of its member agencies.
Continuum of Care Program
In 1987, Congress passed
in response to the issue of an increasing homelessness
n the Department of Housing
and Urban Development (HUD) that focused on combating the root causes of homelessness. The
President Obama
signed the Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH) Act, which
programs under
assistance
and Single Room
Continuum of Care (CoC) program.
profits, and requires
a Continuum of Care system designed to address the critical
based process of identifying needs and
on the understanding that homelessness is
not caused merely by a lack of shelter, but involves a variety of underlying, unmet needs - physical,
assistance to help the homeless transition from their current
goals of the program are to provide assistance that helps the
ams that increase
program provides rental assistance that, when combined with social services, provides
supportive housing for homeless people with disabilities and their families. The program allows for a
of housing choices such as group homes or individual units, coupled with a range of supportive
unities for homeless individuals. This has been
of eligible SRO residences, for a period of 10 years, for
providing rental
the single CoC
mediation or outreach to property owners; credit
for a final month at a location; assistance
individuals move immediately into housing
housing in the last 6 months. Another new
CoC’s rank their projects for funding into two categories: Tier I new
renewal projects, whose
oC’s application. The
, and is responsible for the annual
Attachment number 1 \nPage 29 of 35
Item # 17
The CoC competitive grants are funded in the Homeless Assistance Grants account
Year (FY) 2012, the whole account received $1.901 billion
Tier I new and renewal projects, from which several HLB CoC pr
$166,740 to renew two CoC project
housing with 16 single-family units,
single adults, including veterans. The
transitional housing to victims of domestic violence and their families
$110,754 in FY 2012.
In FY 2013, the amount for the Homeless Assistance
an anomaly, or an exception, in the continuing resolution sparing it from deeper sequestration cuts.
HLB has requested nearly $3.82 million for 2
$185,736 for three Tier II projects. At the time of the completion of this agenda, HUD had announced it
initial funding decisions for Tier I renewal projects
received more than was requested at near
three projects in the City. This need underscores the importance of this funding to the City and the region
as a whole.
For FY 2014, Congress ultimately settled on an increase to $2.11 bil
bill for Homeless Assistance Grants, and in FY 2015 the Administration proposed an increase to $2.4
billion for these grants.
RECOMMENDED POSITION: Support
and Urban Development Homeless Assistance Grants, particularly for the Continuum of Care Program.
competitive grants are funded in the Homeless Assistance Grants account for HUD and i
the whole account received $1.901 billion. Approximately $1.5 billion went to
, from which several HLB CoC projects were funded. This included
projects in the City: Baty Villas, which provides permanent supportive
, and Carlton Home, which provides long-term group living for 8
The Haven of RCS (Religious Community Services),
domestic violence and their families, a new Tier II project, also received
the Homeless Assistance Grant account was increased to $1.93 billion due to
an anomaly, or an exception, in the continuing resolution sparing it from deeper sequestration cuts.
HLB has requested nearly $3.82 million for 23 Tier I projects (22 renewals, one new) and an addit
$185,736 for three Tier II projects. At the time of the completion of this agenda, HUD had announced it
initial funding decisions for Tier I renewal projects for FY 2013, and the HLB renewal projects actually
received more than was requested at nearly $3.8 million. These projects included $262,855 in funding for
is need underscores the importance of this funding to the City and the region
For FY 2014, Congress ultimately settled on an increase to $2.11 billion in the omnibus appropriations
for Homeless Assistance Grants, and in FY 2015 the Administration proposed an increase to $2.4
Support continued adequate annual funding for Department of Housing
nd Urban Development Homeless Assistance Grants, particularly for the Continuum of Care Program.
for HUD and in Fiscal
pproximately $1.5 billion went to CoC
ojects were funded. This included
: Baty Villas, which provides permanent supportive
term group living for 8
Haven of RCS (Religious Community Services), which offers
Tier II project, also received
Grant account was increased to $1.93 billion due to
an anomaly, or an exception, in the continuing resolution sparing it from deeper sequestration cuts. The
projects (22 renewals, one new) and an additional
$185,736 for three Tier II projects. At the time of the completion of this agenda, HUD had announced it
he HLB renewal projects actually
These projects included $262,855 in funding for
is need underscores the importance of this funding to the City and the region
lion in the omnibus appropriations
for Homeless Assistance Grants, and in FY 2015 the Administration proposed an increase to $2.4
annual funding for Department of Housing
nd Urban Development Homeless Assistance Grants, particularly for the Continuum of Care Program.
Attachment number 1 \nPage 30 of 35
Item # 17
FEDERAL ISSUE: Economic Development Administration
BACKGROUND; HOW IT MAY AFFECT
Development Administration (EDA)
projects throughout the country. Successful projects usually leverage roughly 200 new jobs and $24
million in private investment for every $1 million of EDA investment.
The City of Clearwater has identifie
with the highest growth potential. The City recently entered into an agreement with the Tampa Bay
Innovation Center to create and implement a “Virtual Incubator Program,”
and learning opportunities to help foster and grow this promising industry in Clearwater. It is expected to
offer all of the benefits of the traditional “bricks and mortar” incubator, but without a physical location.
Should this prove to be a successful endeavor, it may be possible to work with the EDA to fund co
location space and partially transition the City’s program to a more traditional business incubator model.
The President’s Deficit Commission, as well as more recent
elimination of EDA, as its mission is seen as duplicative by some. In June 2012
the “Economic Development Revitalization Act,” which would have reauthorized the Economic
Development Administration (EDA) through 2015. EDA’s authorization expired in September 2008, but
funding via the appropriations process has kept it functioning without an authorization. In addition to
reauthorizing EDA, the Senate legislation would increase the authori
$300 to $500 million annually. Despite the failure to pass the legislation, the EDA will continue to
operate through the annual appropriations process if provided sufficient funding by Congress.
The FY 2014 omnibus appropriations bill
million in FY 2013 to $246.5 million.
in its FY 2015 budget to just over $248 million.
RECOMMENDED POSITION: Support
Administration. Support City of Clearwater
: Economic Development Administration
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: The Economic
Development Administration (EDA) is primarily a granting agency that funds economic development
ojects throughout the country. Successful projects usually leverage roughly 200 new jobs and $24
million in private investment for every $1 million of EDA investment.
identified information technology and software as one of its
. The City recently entered into an agreement with the Tampa Bay
Innovation Center to create and implement a “Virtual Incubator Program,” which will offer mentoring
and learning opportunities to help foster and grow this promising industry in Clearwater. It is expected to
offer all of the benefits of the traditional “bricks and mortar” incubator, but without a physical location.
is prove to be a successful endeavor, it may be possible to work with the EDA to fund co
location space and partially transition the City’s program to a more traditional business incubator model.
The President’s Deficit Commission, as well as more recent Congressional proposals, has proposed the
elimination of EDA, as its mission is seen as duplicative by some. In June 2012, the Senate failed to pass
the “Economic Development Revitalization Act,” which would have reauthorized the Economic
nistration (EDA) through 2015. EDA’s authorization expired in September 2008, but
funding via the appropriations process has kept it functioning without an authorization. In addition to
reauthorizing EDA, the Senate legislation would increase the authorized funding for the program from
$300 to $500 million annually. Despite the failure to pass the legislation, the EDA will continue to
operate through the annual appropriations process if provided sufficient funding by Congress.
riations bill provided an increase in funding for the EDA from $220.6
million in FY 2013 to $246.5 million. The Administration proposed a small increase in funding the EDA
in its FY 2015 budget to just over $248 million.
Support continued funding of the Economic Development
City of Clearwater grant applications through EDA programs.
The Economic
is primarily a granting agency that funds economic development
ojects throughout the country. Successful projects usually leverage roughly 200 new jobs and $24
industry clusters
. The City recently entered into an agreement with the Tampa Bay
which will offer mentoring
and learning opportunities to help foster and grow this promising industry in Clearwater. It is expected to
offer all of the benefits of the traditional “bricks and mortar” incubator, but without a physical location.
is prove to be a successful endeavor, it may be possible to work with the EDA to fund co-
location space and partially transition the City’s program to a more traditional business incubator model.
Congressional proposals, has proposed the
the Senate failed to pass
the “Economic Development Revitalization Act,” which would have reauthorized the Economic
nistration (EDA) through 2015. EDA’s authorization expired in September 2008, but
funding via the appropriations process has kept it functioning without an authorization. In addition to
zed funding for the program from
$300 to $500 million annually. Despite the failure to pass the legislation, the EDA will continue to
operate through the annual appropriations process if provided sufficient funding by Congress.
provided an increase in funding for the EDA from $220.6
The Administration proposed a small increase in funding the EDA
omic Development
through EDA programs.
Attachment number 1 \nPage 31 of 35
Item # 17
FEDERAL ISSUE: Offshore Energy Exploration
BACKGROUND; HOW IT MAY AFFECT
currently occurs in both the western and central Gulf of Mexico. However, nearly the entire eastern Gulf
is protected from drilling until 2022 by the Gulf of Mexico Energy Security Act of 2006 (GOMESA).
State waters in the Gulf of Mexico extend
waters beyond that point.
In the 112th Congress, the House of Representatives voted to expand offshore oil drilling, including in the
eastern Gulf of Mexico in an effort to lower gas prices and incre
House passed three pieces of legislation that would reve
Department of Interior to revisit oil projects that were rejected af
make acreage of the Outer Continental Shelf that is currently unavailable to lease available for drilling,
including the eastern Gulf of Mexico and the Atlantic Coast
Senate, but it failed to receive the necessary votes t
Late in 2011, the Administration proposed its OCS Oil and Gas Leasing Program for 2012
the program, the Administration does not propose to lease any areas in the Atlantic for oil and gas
drilling.
In response to the plan, 180 members of Congress from both political parties sent a letter to the
Administration asking that they open up more areas of the OCS to drilling,
the eastern Gulf. Four members of the Florida House delegation signed the le
However, the Administration also signaled its intentions in its five
Program to allow seismic analysis to determine resource potential in the Atlantic
step in moving forward with that plan, which
OCS from Delaware to parts of Florida.
In February, the Department of Interior’s Bureau of Ocean Energy Management (BOEM) finalized a
Programmatic Environmental Impact Statement (PEIS) on seismic
exploration in the Atlantic Ocean, which opens the door for industry groups to conduct the first new oil
and gas surveys in three decades. Specifically, the final plan allows for the deployment of high
air-guns in Federal waters to pinpoint the depth and size of oil and gas deposits, and though it is viewed
by many to include the most stringent regulations to mitigate against the effects these air guns may have
on wildlife, some continue to oppose the PEIS.
This PEIS could be signed as early as April, though any decisions about any future oil and gas exploration
leases in areas off the Atlantic would be made by President Obama’s successor.
the seismic surveys be completed in time for
Leasing Program for 2017-2022, some believe that drilling could take place in areas identified as having
resource potential as early as 2020.
Senator Mary Landrieu (D-LA) applauded the decision and took
expanded revenue sharing between the Federal government and states that have oil and gas production off
their coasts, something which she has long favored.
: Offshore Energy Exploration
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: Active energy
currently occurs in both the western and central Gulf of Mexico. However, nearly the entire eastern Gulf
is protected from drilling until 2022 by the Gulf of Mexico Energy Security Act of 2006 (GOMESA).
State waters in the Gulf of Mexico extend 10.5 miles from shore. The Federal government controls
Congress, the House of Representatives voted to expand offshore oil drilling, including in the
eastern Gulf of Mexico in an effort to lower gas prices and increase domestic revenue. Specifically, the
House passed three pieces of legislation that would reverse all current oil moratoriums, require the
Department of Interior to revisit oil projects that were rejected after the Deepwater Horizon spill
age of the Outer Continental Shelf that is currently unavailable to lease available for drilling,
f Mexico and the Atlantic Coast. Similar legislation was introduced in the
Senate, but it failed to receive the necessary votes to be considered.
Late in 2011, the Administration proposed its OCS Oil and Gas Leasing Program for 2012
the program, the Administration does not propose to lease any areas in the Atlantic for oil and gas
180 members of Congress from both political parties sent a letter to the
Administration asking that they open up more areas of the OCS to drilling, including additional areas in
astern Gulf. Four members of the Florida House delegation signed the letter.
However, the Administration also signaled its intentions in its five-year OCS Oil and Gas Leasing
seismic analysis to determine resource potential in the Atlantic, and recently took a big
step in moving forward with that plan, which could eventually lead to offshore drilling in the Atlantic
OCS from Delaware to parts of Florida.
In February, the Department of Interior’s Bureau of Ocean Energy Management (BOEM) finalized a
Programmatic Environmental Impact Statement (PEIS) on seismic air-gun testing for offshore oil and gas
exploration in the Atlantic Ocean, which opens the door for industry groups to conduct the first new oil
Specifically, the final plan allows for the deployment of high
guns in Federal waters to pinpoint the depth and size of oil and gas deposits, and though it is viewed
by many to include the most stringent regulations to mitigate against the effects these air guns may have
on wildlife, some continue to oppose the PEIS.
This PEIS could be signed as early as April, though any decisions about any future oil and gas exploration
leases in areas off the Atlantic would be made by President Obama’s successor. Should the analysis of
the seismic surveys be completed in time for potential inclusion in the next DOI OCS Oil and Gas
2022, some believe that drilling could take place in areas identified as having
LA) applauded the decision and took the opportunity to discuss the need for
expanded revenue sharing between the Federal government and states that have oil and gas production off
their coasts, something which she has long favored. Senator Landrieu recently became Chair of the
Active energy drilling
currently occurs in both the western and central Gulf of Mexico. However, nearly the entire eastern Gulf
is protected from drilling until 2022 by the Gulf of Mexico Energy Security Act of 2006 (GOMESA).
10.5 miles from shore. The Federal government controls
Congress, the House of Representatives voted to expand offshore oil drilling, including in the
ase domestic revenue. Specifically, the
, require the
ter the Deepwater Horizon spill, and
age of the Outer Continental Shelf that is currently unavailable to lease available for drilling,
. Similar legislation was introduced in the
Late in 2011, the Administration proposed its OCS Oil and Gas Leasing Program for 2012-2017. Within
the program, the Administration does not propose to lease any areas in the Atlantic for oil and gas
180 members of Congress from both political parties sent a letter to the
additional areas in
Oil and Gas Leasing
, and recently took a big
could eventually lead to offshore drilling in the Atlantic
In February, the Department of Interior’s Bureau of Ocean Energy Management (BOEM) finalized a
gun testing for offshore oil and gas
exploration in the Atlantic Ocean, which opens the door for industry groups to conduct the first new oil
Specifically, the final plan allows for the deployment of high-volume
guns in Federal waters to pinpoint the depth and size of oil and gas deposits, and though it is viewed
by many to include the most stringent regulations to mitigate against the effects these air guns may have
This PEIS could be signed as early as April, though any decisions about any future oil and gas exploration
Should the analysis of
potential inclusion in the next DOI OCS Oil and Gas
2022, some believe that drilling could take place in areas identified as having
the opportunity to discuss the need for
expanded revenue sharing between the Federal government and states that have oil and gas production off
Senator Landrieu recently became Chair of the
Attachment number 1 \nPage 32 of 35
Item # 17
Senate Energy and Natural Resources Committee, which has jurisdiction over these issues, and is
generally seen as agreeing with the committee’s Ranking Member, Senator Lisa Murkowski (R
the need to open more areas of the U.S. OCS for exploration.
In the 113th Congress, Senators Landrieu and Murkowski
Inequity with Revenues (FAIR) Act, which promotes new drilling by offering increased revenue sharing
and also includes renewable energy proposals to entice support from gen
Specifically, states would receive 27.5 percent of royalties from offshore fossil or renewable energy, and
an additional 10 percent if the state creates a fund to support clean energy and energy conservation
programs. Currently, States receive 50 percent of royalties from onshore fossil fuels development on
Federal lands; this revenue sharing program would also be expanded to include renewable energy.
Additionally, revenue sharing under the FAIR Act would apply to all OCS
goals of this legislation is to entice Senators beyond
opening up areas for oil and gas exploration where there is currently a moratorium, through the prospect
of direct royalties to their states.
Last year, the House of Representatives
by the Chairman of the Natural Resources Committee, Rep. Doc Hastings (R
for increasing U.S. oil and gas exploration. This bill
production by requiring the Obama administration
Oil and Gas Leasing Program to include lease sales
and parts of California. Though the west coast of Florida would remain off
until 2022, H.R. 2231 would require that the Obama Administration lift its current moratorium on lease
sales for the east coast of Florida in its current 2012
37.5 percent revenue sharing incentive for a
coasts. The Administration issued a veto threat for this legislation and it is unlikely to be considered in
the Senate. Although he is retiring after this term, Rep. Hastings
keep up the pressure to open further areas to future drilling.
RECOMMENDED POSITION: Monitor
Florida’s Federal waters.
and Natural Resources Committee, which has jurisdiction over these issues, and is
generally seen as agreeing with the committee’s Ranking Member, Senator Lisa Murkowski (R
the need to open more areas of the U.S. OCS for exploration.
s Landrieu and Murkowski introduced S. 630, the Fixing America’s
Inequity with Revenues (FAIR) Act, which promotes new drilling by offering increased revenue sharing
and also includes renewable energy proposals to entice support from generally anti-drilling advocates.
Specifically, states would receive 27.5 percent of royalties from offshore fossil or renewable energy, and
an additional 10 percent if the state creates a fund to support clean energy and energy conservation
ently, States receive 50 percent of royalties from onshore fossil fuels development on
Federal lands; this revenue sharing program would also be expanded to include renewable energy.
Additionally, revenue sharing under the FAIR Act would apply to all OCS revenue. One of the primary
goals of this legislation is to entice Senators beyond the four Gulf oil and gas producing states
opening up areas for oil and gas exploration where there is currently a moratorium, through the prospect
House of Representatives passed the Offshore Energy and Jobs Act, H.R. 2231,
by the Chairman of the Natural Resources Committee, Rep. Doc Hastings (R-WA), an active proponent
for increasing U.S. oil and gas exploration. This bill would expand offshore energy exploration and
production by requiring the Obama administration to submit a new five-year offshore plan for the OCS
to include lease sales off the coasts of Alaska, Virginia, South Carolina
the west coast of Florida would remain off-limits to any new drillin
require that the Obama Administration lift its current moratorium on lease
sales for the east coast of Florida in its current 2012-2017 lease plan. This legislation also provides a
37.5 percent revenue sharing incentive for any states with oil and gas leases within 200 miles from their
issued a veto threat for this legislation and it is unlikely to be considered in
iring after this term, Rep. Hastings and his House colleagues are certain to
keep up the pressure to open further areas to future drilling.
Monitor the potential expansion of offshore energy exploration in
and Natural Resources Committee, which has jurisdiction over these issues, and is
generally seen as agreeing with the committee’s Ranking Member, Senator Lisa Murkowski (R-AK), on
introduced S. 630, the Fixing America’s
Inequity with Revenues (FAIR) Act, which promotes new drilling by offering increased revenue sharing
drilling advocates.
Specifically, states would receive 27.5 percent of royalties from offshore fossil or renewable energy, and
an additional 10 percent if the state creates a fund to support clean energy and energy conservation
ently, States receive 50 percent of royalties from onshore fossil fuels development on
Federal lands; this revenue sharing program would also be expanded to include renewable energy.
revenue. One of the primary
the four Gulf oil and gas producing states to support
opening up areas for oil and gas exploration where there is currently a moratorium, through the prospect
the Offshore Energy and Jobs Act, H.R. 2231, authored
WA), an active proponent
would expand offshore energy exploration and
year offshore plan for the OCS
Virginia, South Carolina,
limits to any new drilling
require that the Obama Administration lift its current moratorium on lease
This legislation also provides a
ny states with oil and gas leases within 200 miles from their
issued a veto threat for this legislation and it is unlikely to be considered in
leagues are certain to
the potential expansion of offshore energy exploration in
Attachment number 1 \nPage 33 of 35
Item # 17
FEDERAL ISSUE: Land and Water Conservation Fund
BACKGROUND; HOW IT MAY AFFECT
Conservation Fund (LWCF) Act of 1965 was enacted to help preserve, develop, and assure access to
outdoor recreation facilities for our nation. The law created the Land and Water Con
U.S. Treasury as a funding source to implement outdoor recreation goals.
The LWCF has been the principal source of monies for land acquisition for outdoor recreation by four
Federal agencies—the National Park Service, Bureau of Land
and Forest Service. The LWCF also funds a matching grant program via the National Park Service to
assist states (and local governments as sub
outdoor recreational facilities. A portion of the appropriation is divided equally among the states, with
the remainder apportioned based on need, as determined by the Secretary of the Interior. The states
award their grant money through a competitive selection process
establish their own priorities and criteria. Finally, beginning in Fiscal Year (FY) 1998, LWCF has been
used to fund other federal programs with related purposes.
The LWCF is authorized at $900 million annually.
multiple sources, nearly all of the revenues are derived from oil and gas leasing in the Outer Continental
Shelf. Congress determines the level of appropriations each year, and yearly appropriations hav
fluctuated widely since the origin of the program.
Of the total revenues that have accrued throughout the history of the program ($33.5 billion), less than
half have been appropriated ($15.8 billion). FY 2001 marked the highest funding ever, with
appropriations exceeding the authorized level by reaching n
provided the most LWCF funding of the past twenty years for the state grant program: $144 million.
However, this has trended downward over the past decade.
provided $306 million for land acquisition, which included essentially level funding from FY 2013 for the
formula state conservation grant program at $45.09 million
also included an additional $3 million for a competitive state cons
competitive program will not be available until Congress is briefed
Interior on the design of the program and the grant's criteria.
This past January, 31 Senators signed a letter to
its FY 2015 budget, with a continued focus on recreational access.
proposed increasing LWCF funding to $
$48.1 million. The Administration’s budget also
the LWCF at its fully authorized level of
The current authorization for the LWCF is set to expire at the end of 2015
Max Baucus (D-MT) introduced S. 338, the Land and Water Conservation Authorization and Funding
Act of 2013, which would do the following:
1) Amend the Land and Water Conservation Fund Act of 1965 to make permanent the
authorization.
2) Make revenue into the LWCF
without further appropriation.
Land and Water Conservation Fund
BACKGROUND; HOW IT MAY AFFECT THE CITY OF CLEARWATER: The Land and Water
Conservation Fund (LWCF) Act of 1965 was enacted to help preserve, develop, and assure access to
outdoor recreation facilities for our nation. The law created the Land and Water Conservation Fund in the
U.S. Treasury as a funding source to implement outdoor recreation goals.
The LWCF has been the principal source of monies for land acquisition for outdoor recreation by four
the National Park Service, Bureau of Land Management, Fish and Wildlife Service,
and Forest Service. The LWCF also funds a matching grant program via the National Park Service to
assist states (and local governments as sub-recipients) in acquiring recreational lands and developing
ional facilities. A portion of the appropriation is divided equally among the states, with
the remainder apportioned based on need, as determined by the Secretary of the Interior. The states
award their grant money through a competitive selection process based on statewide recreation plans and
establish their own priorities and criteria. Finally, beginning in Fiscal Year (FY) 1998, LWCF has been
used to fund other federal programs with related purposes.
The LWCF is authorized at $900 million annually. While the fund accrues revenues and collections from
multiple sources, nearly all of the revenues are derived from oil and gas leasing in the Outer Continental
Shelf. Congress determines the level of appropriations each year, and yearly appropriations hav
fluctuated widely since the origin of the program.
Of the total revenues that have accrued throughout the history of the program ($33.5 billion), less than
half have been appropriated ($15.8 billion). FY 2001 marked the highest funding ever, with
appropriations exceeding the authorized level by reaching nearly $1 billion. In FY 2002, Congress
provided the most LWCF funding of the past twenty years for the state grant program: $144 million.
However, this has trended downward over the past decade. The FY 2014 omnibus appropriations bill
ion for land acquisition, which included essentially level funding from FY 2013 for the
formula state conservation grant program at $45.09 million, before sequestration. However, Congress
$3 million for a competitive state conservation grant program. Funds
will not be available until Congress is briefed by officials in the Department of
on the design of the program and the grant's criteria.
This past January, 31 Senators signed a letter to the Administration urging full funding for the LWCF in
its FY 2015 budget, with a continued focus on recreational access. For FY 2015, the Administration
ding to $305 million, including an increase for the state grant program
The Administration’s budget also proposed making mandatory and permanent
the LWCF at its fully authorized level of $900 million beginning in FY 2016.
The current authorization for the LWCF is set to expire at the end of 2015. Last year, former Senator
introduced S. 338, the Land and Water Conservation Authorization and Funding
Act of 2013, which would do the following:
Amend the Land and Water Conservation Fund Act of 1965 to make permanent the
LWCF available for expenditure to carry out the purposes of the Act
without further appropriation.
: The Land and Water
Conservation Fund (LWCF) Act of 1965 was enacted to help preserve, develop, and assure access to
servation Fund in the
The LWCF has been the principal source of monies for land acquisition for outdoor recreation by four
Management, Fish and Wildlife Service,
and Forest Service. The LWCF also funds a matching grant program via the National Park Service to
recipients) in acquiring recreational lands and developing
ional facilities. A portion of the appropriation is divided equally among the states, with
the remainder apportioned based on need, as determined by the Secretary of the Interior. The states
based on statewide recreation plans and
establish their own priorities and criteria. Finally, beginning in Fiscal Year (FY) 1998, LWCF has been
While the fund accrues revenues and collections from
multiple sources, nearly all of the revenues are derived from oil and gas leasing in the Outer Continental
Shelf. Congress determines the level of appropriations each year, and yearly appropriations have
Of the total revenues that have accrued throughout the history of the program ($33.5 billion), less than
half have been appropriated ($15.8 billion). FY 2001 marked the highest funding ever, with
early $1 billion. In FY 2002, Congress
provided the most LWCF funding of the past twenty years for the state grant program: $144 million.
The FY 2014 omnibus appropriations bill
ion for land acquisition, which included essentially level funding from FY 2013 for the
. However, Congress
ervation grant program. Funds from the
by officials in the Department of
the Administration urging full funding for the LWCF in
he Administration
an increase for the state grant program to
permanent funding for
former Senator
introduced S. 338, the Land and Water Conservation Authorization and Funding
Amend the Land and Water Conservation Fund Act of 1965 to make permanent the LWCF’s
available for expenditure to carry out the purposes of the Act
Attachment number 1 \nPage 34 of 35
Item # 17
3) Require that not less than 1.5
available for projects that secure
hunting, fishing, and other recreational purposes.
This bill currently has 41 cosponsors (3
RECOMMENDED POSITION: Support
Conservation Fund, including at least $100 million for the state grant program.
not less than 1.5 percent of the annual authorized funding amount to be made
available for projects that secure recreational public access to existing federal public land for
hunting, fishing, and other recreational purposes.
cosponsors (37D, 2R, 2I), including Senator Bill Nelson.
Support a $900 million annual appropriation from the Land and Water
Conservation Fund, including at least $100 million for the state grant program.
of the annual authorized funding amount to be made
recreational public access to existing federal public land for
a $900 million annual appropriation from the Land and Water
Attachment number 1 \nPage 35 of 35
Item # 17
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Continue to June 5, 2014: Approve the Annexation of a portion of the road right-of-way located on Belcher Road, north of Sunset Point
Road to Montclair Road, including all of the right-of-way within the intersection of North Belcher Road, Montclair Road, and Old
Coachman Road, consisting of a portion of Section 06, Township 29 South, Range 16 East; and pass Ordinances 8558-14, 8559-14, and
8560-14 on second reading. (ANX2014-02005)
SUMMARY:
Review Approval:
Cover Memo
Item # 18
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8547-14 on second reading, annexing certain real property whose post office address is 2205 McMullen Booth Road,
Clearwater, Florida 33759 into the corporate limits of the city and redefining the boundary lines of the city to include said addition.
SUMMARY:
Review Approval:
Cover Memo
Item # 19
Ordinance No. 8547-14
ORDINANCE NO. 8547-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, ANNEXING CERTAIN REAL PROPERTY
LOCATED ON THE WEST SIDE OF MCMULLEN BOOTH
ROAD, APPROXIMATELY 1400 FEET NORTH OF UNION
STREET, CONSISTING OF METES & BOUNDS TRACT
32/08 IN SECTION 33, TOWNSHIP 28 S, RANGE 16 E,
WHOSE POST OFFICE ADDRESS IS 2205 MCMULLEN
BOOTH ROAD, CLEARWATER, FLORIDA 33759, INTO THE
CORPORATE LIMITS OF THE CITY, AND REDEFINING
THE BOUNDARY LINES OF THE CITY TO INCLUDE SAID
ADDITION; PROVIDING AN EFFECTIVE DATE.
WHEREAS, the owner of the real property described herein and depicted on the
map attached hereto as Exhibit A has petitioned the City of Clearwater to annex the
property into the City pursuant to Section 171.044, Florida Statutes, and the City has
complied with all applicable requirements of Florida law in connection with this ordinance;
now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The following-described property is hereby annexed into the City of
Clearwater and the boundary lines of the City are redefined accordingly:
The East 223.00 feet of the South ½ of the South ¼ of the Northwest ¼ of the
Southwest ¼ of Section 33, Township 28 South, Range 16 East, less the East 100.00
feet thereof, Pinellas County, Florida.
(ANX2014-01003)
The map attached as Exhibit A is hereby incorporated by reference.
Section 2. The provisions of this ordinance are found and determined to be
consistent with the City of Clearwater Comprehensive Plan. The City Council hereby
accepts the dedication of all easements, parks, rights-of-way and other dedications to the
public, which have heretofore been made by plat, deed or user within the annexed
property. The City Engineer, the City Clerk and the Planning and Development Director
are directed to include and show the property described herein upon the official maps and
records of the City.
Section 3. Notwithstanding any current or future provision of the City of Clearwater
Community Development Code, the property owners shall have the right to engage in the
permitted use of “general agricultural activities” which is currently allowed pursuant to
Pinellas County Code Section 138-432(1) within the Pinellas County R-R, Residential
Rural, Zoning District. However, such use shall be limited to the keeping of the number of
horses allowed by said Pinellas County Code Section based upon the acreage of the
parcel being annexed, alone or in combination with any other parcel joined to it by a
recorded Unity of Title.
Attachment number 1 \nPage 1 of 2
Item # 19
2
Ordinance No. 8547-14
Section 4. This ordinance shall take effect immediately upon adoption. The City
Clerk shall file certified copies of this ordinance, including the map attached hereto, with
the Clerk of the Circuit Court and with the County Administrator of Pinellas County, Florida,
within 7 days after adoption, and shall file a certified copy with the Florida Department of
State within 30 days after adoption.
PASSED ON FIRST READING
AS AMENDED
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 19
Exhibit A
CITY O
F SAFETY HA
RBOR
0
3
0
4
5
2163
2155
29
9
7
29
9
4
30
6
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Proposed Annexation
Owner(s): Ann D. Adams and Russell C. Witt Case: ANX2014-01003
Site: 2205 McMullen Booth Road Property
Size(Acres): 0.469
Land Use Zoning
PIN: 33-28-16-00000-320-0800
From :
To:
RS (County) R-R (County)
RS (City) LDR (City) Atlas Page: 245A
Attachment number 2 \nPage 1 of 1
Item # 19
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8548-14 on second reading, amending the future land use plan element of the Comprehensive Plan of the city to
designate the land use for certain real property whose post office address is 2205 McMullen Booth Road, Clearwater, Florida 33759,
upon annexation into the City of Clearwater, as Residential Suburban (RS).
SUMMARY:
Review Approval:
Cover Memo
Item # 20
Ordinance No. 8548-14
ORDINANCE NO. 8548-14
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
AMENDING THE FUTURE LAND USE PLAN ELEMENT OF THE
COMPREHENSIVE PLAN OF THE CITY, TO DESIGNATE THE LAND
USE FOR CERTAIN REAL PROPERTY LOCATED ON THE WEST SIDE
OF MCMULLEN BOOTH ROAD, APPROXIMATELY 1400 FEET NORTH
OF UNION STREET, CONSISTING OF METES & BOUNDS TRACT
32/08 IN SECTION 33, TOWNSHIP 28 S, RANGE 16 E, WHOSE POST
OFFICE ADDRESS IS 2205 MCMULLEN BOOTH ROAD,
CLEARWATER, FLORIDA 33759, UPON ANNEXATION INTO THE CITY
OF CLEARWATER, AS RESIDENTIAL SUBURBAN (RS); 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, upon annexation into the City of Clearwater, as follows:
Property Land Use
Category
The East 223.00 feet of the South ½ of the
South ¼ of the Northwest ¼ of the
Southwest ¼ of Section 33, Township 28
South, Range 16 East, less the East
100.00 feet thereof, Pinellas County,
Florida.
Residential
Suburban (RS)
(ANX2014-01003)
The map attached as Exhibit A is hereby incorporated by reference.
Section 2. The City Council does hereby certify that this ordinance is consistent
with the City’s comprehensive plan.
Section 3. Notwithstanding any current or future provision of the City of Clearwater
Community Development Code, the property owners shall have the right to engage in the
permitted use of “general agricultural activities” which is currently allowed pursuant to
Pinellas County Code Section 138-432(1) within the Pinellas County R-R, Residential
Rural, Zoning District. However, such use shall be limited to the keeping of the number of
Attachment number 1 \nPage 1 of 2
Item # 20
2 Ordinance No. 8548-14
horses allowed by said Pinellas County Code Section based upon the acreage of the
parcel being annexed, alone or in combination with any other parcel joined to it by a
recorded Unity of Title.
Section 4. This ordinance shall take effect immediately upon adoption, contingent upon
and subject to the adoption of Ordinance No. 8547-14.
PASSED ON FIRST READING
AS AMENDED
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 20
Exhibit A
CITY O
F SAFETY HA
RBOR
RS
I
RS
R/OS
RSRS0
30
6
5
2191
30
5
9
2245
2270
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CIELO CIR E
PATRICK PL
66
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5
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Future Land Use Map
Owner(s): Ann D. Adams and Russell C. Witt Case: ANX2014-01003
Site: 2205 McMullen Booth Road Property
Size(Acres): 0.469
Land Use Zoning
PIN: 33-28-16-00000-320-0800
From :
To:
RS (County) R-R (County)
RS (City) LDR (City) Atlas Page: 245A
RS
Attachment number 2 \nPage 1 of 1
Item # 20
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8549-14 on second reading, amending the Zoning Atlas of the city by zoning certain real property whose post office
address is 2205 McMullen Booth Road, Clearwater, Florida 33759, upon annexation into the City of Clearwater, as Low Density
Residential (LDR).
SUMMARY:
Review Approval:
Cover Memo
Item # 21
Ordinance 8549-14
ORDINANCE NO. 8549-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE ZONING ATLAS OF THE CITY
BY ZONING CERTAIN REAL PROPERTY LOCATED ON
THE WEST SIDE OF MCMULLEN BOOTH ROAD,
APPROXIMATELY 1400 FEET NORTH OF UNION
STREET, CONSISTING OF METES & BOUNDS TRACT
32/08 IN SECTION 33, TOWNSHIP 28 S, RANGE 16 E,
WHOSE POST OFFICE ADDRESS IS 2205 MCMULLEN
BOOTH ROAD, CLEARWATER, FLORIDA 33759, UPON
ANNEXATION INTO THE CITY OF CLEARWATER, AS LOW
DENSITY RESIDENTAL (LDR); PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the assignment of a zoning district classification 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 located in Pinellas County, Florida, is
hereby zoned as indicated upon annexation into the City of Clearwater, and the zoning
atlas of the City is amended, as follows:
The map attached as Exhibit A 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. Notwithstanding any current or future provision of the City of Clearwater
Community Development Code, the property owners shall have the right to engage in the
permitted use of “general agricultural activities” which is currently allowed pursuant to
Pinellas County Code Section 138-432(1) within the Pinellas County R-R, Residential
Rural, Zoning District. However, such use shall be limited to the keeping of the number of
horses allowed by said Pinellas County Code Section based upon the acreage of the
parcel being annexed, alone or in combination with any other parcel joined to it by a
recorded Unity of Title.
Property Zoning District
The East 223.00 feet of the
South ½ of the South ¼ of the
Northwest ¼ of the Southwest
¼ of Section 33, Township 28
South, Range 16 East, less
the East 100.00 feet thereof,
Pinellas County, Florida.
Low Density Residential (LDR)
(ANX2014-01003)
Attachment number 1 \nPage 1 of 2
Item # 21
2
Ordinance No. 8549-14
Section 4. This ordinance shall take effect immediately upon adoption, contingent
upon and subject to the adoption of Ordinance No.8547-14.
PASSED ON FIRST READING
AS AMENDED
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 21
Exhibit A
CITY O
F SAFETY HA
RBOR
0
30
6
5
2191
30
5
9
2245
2270
29
8
9
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2
0
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9
3
30
8
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1
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5
6
3
0
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2167
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A
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LDR
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Zoning Map
Owner(s): Ann D. Adams and Russell C. Witt Case: ANX2014-01003
Site: 2205 McMullen Booth Road Property
Size(Acres): 0.469
Land Use Zoning
PIN: 33-28-16-00000-320-0800
From :
To:
RS (County) R-R (County)
RS (City) LDR (City) Atlas Page: 245A
LDR
Attachment number 2 \nPage 1 of 2
Item # 21
Exhibit A
Attachment number 2 \nPage 2 of 2
Item # 21
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8552-14 on second reading, annexing certain real properties whose post office addresses are 1940 North Betty Lane,
1258 Sedeeva Circle North, 1978 North Betty Lane, 2084 Lantana Avenue, 2075 The Mall, and 1241 Union St., all in Clearwater,
Florida 33755, together with certain Rights of Way of North Betty Lane, Sedeeva Circle North, and Lantana Avenue, into the corporate
limits of the city and redefining the boundary lines of the city to include said addition.
SUMMARY:
Review Approval:
Cover Memo
Item # 22
Ordinance No. 8552-14
ORDINANCE NO. 8552-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, ANNEXING CERTAIN REAL PROPERTIES
LOCATED GENERALLY EAST OF DOUGLAS AVENUE AND
WEST OF KINGS HIGHWAY, NORTH OF SUNSET POINT
ROAD AND SOUTH OF UNION STREET, CONSISTING OF
PORTIONS OF SECTION 03 TOWNSHIP 29 N, RANGE 15
E, WHOSE POST OFFICE ADDRESSES ARE 1940 NORTH
BETTY LANE, 1258 SEDEEVA CIRCLE NORTH, 1978
NORTH BETTY LANE, 2084 LANTANA AVENUE, 2075 THE
MALL, 1241 UNION STREET, ALL IN CLEARWATER,
FLORIDA 33755, TOGETHER WITH CERTAIN RIGHT OF
WAYS OF: NORTH BETTY LANE, SEDEEVA CIRCLE
NORTH AND LANTANA AVENUE, INTO THE CORPORATE
LIMITS OF THE CITY, AND REDEFINING THE BOUNDARY
LINES OF THE CITY TO INCLUDE SAID ADDITION;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the owners of the real properties described herein and depicted on the
map attached hereto as Exhibit B has petitioned the City of Clearwater to annex the
properties into the City pursuant to Section 171.044, Florida Statutes, and the City has
complied with all applicable requirements of Florida law in connection with this ordinance;
now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The following-described properties are hereby annexed into the City of
Clearwater and the boundary lines of the City are redefined accordingly:
SEE ATTACHED EXHIBIT A
(ATA2014-01001)
The maps attached as Exhibits B and C are hereby incorporated by reference.
Section 2. The provisions of this ordinance are found and determined to be
consistent with the City of Clearwater Comprehensive Plan. The City Council hereby
accepts the dedication of all easements, parks, rights-of-way and other dedications to the
public, which have heretofore been made by plat, deed or user within the annexed
property. The City Engineer, the City Clerk and the Planning and Development Director
are directed to include and show the property described herein upon the official maps and
records of the City.
Section 3. This ordinance shall take effect immediately upon adoption. The City
Clerk shall file certified copies of this ordinance, including the map attached hereto, with
the Clerk of the Circuit Court and with the County Administrator of Pinellas County, Florida,
within 7 days after adoption, and shall file a certified copy with the Florida Department of
State within 30 days after adoption.
Attachment number 1 \nPage 1 of 2
Item # 22
2 Ordinance No. 8552-14
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 22
Exhibit A
LEGAL DESCRIPTIONS
ATA2014 -0100 1
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0550 Lot 55 1940 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-28098-000-0120 Lot 12 1258 Sedeeva Circle North
3. 03-29-15-28098-000-0350 Lot 35 1978 North Betty Lane
Together with all of the Sedeeva Circle North Right of Way abutting Lot 12.
The above in FLORADEL subdivision, as recorded in PLAT BOOK 15, PAGE 7, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
4. 03-29-15-12060-003-0060 Block C, Lot 6 2084 Lantana Avenue
5. 03-29-15-12060-003-0090 Block C, Lot 9 2075 The Mall
Together with all of the Lantana Avenue Right of Way abutting Lot 6, Block C.
All the above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
6. 03-29-15-15840-001-0160 Block A, Lot 16 1241 Union Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 22
Exhibit B
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1997
2060
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2064
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20392043
2017
2075
2031
2 0 1 5
12
4
4
½
ON.T.S
Proposed Annexation Map 1 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
Attachment number 3 \nPage 1 of 2
Item # 22
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 3 \nPage 2 of 2
Item # 22
Exhibit C
LAKE
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28098
83
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1234
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MACOMBER AVE ALOHA LN
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1952
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6
12
1
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2
12
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4
ON.T.S
Proposed Annexation Map 2 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
Attachment number 4 \nPage 1 of 2
Item # 22
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 4 \nPage 2 of 2
Item # 22
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8553-14 on second reading, amending the future land use plan element of the Comprehensive Plan of the city to
designate the land use for certain real properties whose post office addresses are 1940 North Betty Lane, 1258 Sedeeva Circle North,
1978 North Betty Lane, 2084 Lantana Avenue, 2075 The Mall, and 1241 Union St., all in Clearwater, Florida 33755, together with
certain Rights of Way of North Betty Lane, Sedeeva Circle North, and Lantana Avenue, upon annexation into the City of Clearwater, as
Residential Urban (RU).
SUMMARY:
Review Approval:
Cover Memo
Item # 23
Ordinance No. 8553-14
ORDINANCE NO. 8553-14
AN ORDINANCE OF THE CITY OF CLEARWATER, FLORIDA,
AMENDING THE FUTURE LAND USE PLAN ELEMENT OF THE
COMPREHENSIVE PLAN OF THE CITY, TO DESIGNATE THE
LAND USE FOR CERTAIN REAL PROPERTIES LOCATED
GENERALLY EAST OF DOUGLAS AVENUE AND WEST OF
KINGS HIGHWAY, NORTH OF SUNSET POINT ROAD AND
SOUTH OF UNION STREET, CONSISTING OF PORTIONS OF
SECTION 03 TOWNSHIP 29 N, RANGE 15 E, WHOSE POST
OFFICE ADDRESSES ARE 1940 NORTH BETTY LANE, 1258
SEDEEVA CIRCLE NORTH, 1978 NORTH BETTY LANE, 2084
LANTANA AVENUE, 2075 THE MALL, 1241 UNION STREET,
ALL IN CLEARWATER, FLORIDA 33755, TOGETHER WITH
CERTAIN RIGHT OF WAYS OF: NORTH BETTY LANE,
SEDEEVA CIRCLE NORTH AND LANTANA AVENUE, UPON
ANNEXATION INTO THE CITY OF CLEARWATER, AS
RESIDENTIAL URBAN (RU), 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,
upon annexation into the City of Clearwater, as follows:
Property Land Use Category
SEE EXHIBIT A Residential Urban
(RU)
(ATA2014-01001)
The maps attached as Exhibit B and C are hereby incorporated by reference.
Section 2. The City Council does hereby certify that this ordinance is consistent with
the City’s comprehensive plan.
Section 3. This ordinance shall take effect immediately upon adoption, contingent upon
and subject to the adoption of Ordinance No. 8552-14.
PASSED ON FIRST READING
Attachment number 1 \nPage 1 of 2
Item # 23
2 Ordinance No. 8553-14
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 23
Exhibit A
LEGAL DESCRIPTIONS
ATA2014 -0100 1
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0550 Lot 55 1940 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-28098-000-0120 Lot 12 1258 Sedeeva Circle North
3. 03-29-15-28098-000-0350 Lot 35 1978 North Betty Lane
Together with all of the Sedeeva Circle North Right of Way abutting Lot 12.
The above in FLORADEL subdivision, as recorded in PLAT BOOK 15, PAGE 7, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
4. 03-29-15-12060-003-0060 Block C, Lot 6 2084 Lantana Avenue
5. 03-29-15-12060-003-0090 Block C, Lot 9 2075 The Mall
Together with all of the Lantana Avenue Right of Way abutting Lot 6, Block C.
All the above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
6. 03-29-15-15840-001-0160 Block A, Lot 16 1241 Union Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 23
Exhibit B
60 60 60
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ABC
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DUNEDIN
RU
RU
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RM
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RM
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PALM ST
THE MALL
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LANTANA AVE
13
3
1
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1
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1
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2066
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1
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6
3
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3
0
13
2
2
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13
4
5
2068
2070
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1
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0
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1
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13
0
0
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2
5
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1
7
13
0
1
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5
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7
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3
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7
7
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3
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6
5
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1
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3
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9
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12
9
1
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0
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5
6
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2
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6
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5
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2067
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2050
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20252021
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2071
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2053
2067
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9
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2079
2083
2047
2048
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2063
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2019
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1
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1
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5
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1
12
3
7
12
3
5
1999
1997
2056
2064
2035
20392043
2017
2075
20312015
12
4
4
½
ON.T.S
Future Land Use Map 1 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
RU RU
RU
Attachment number 3 \nPage 1 of 2
Item # 23
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 3 \nPage 2 of 2
Item # 23
Exhibit C
LA K
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60 60
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60
80
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30
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7
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1
RU
RU
RU
RU
RU
R/OS
RU
RU
RU
RM
RU
RU
BE
T
T
Y
L
N
STAT E ST
WOODLAWN TER
SEDEEVA CIR N
CHENANGO AVE
BERTLAND WAY
COLES RD
MACOMBER AVE ALOHA LN
12
9
0
1910
1936
1932
1950
1952
12
9
4
12
9
0
12
8
6
12
8
2
12
7
8
12
7
4
1938
1936
1930
1918
1942
1969
13
2
7
19261928
2014
12
2
4
13
1
0
13
0
0
1994
2025
1979
1971
13
2
9
1925
1923
1913
1915
1917
12
1
9
12
1
5
1918
1924
1926
1932
1938
1936
1940
1920
1928
1918
1920
12
8
5
1949
1933
1943
12
3
0
1946
1952
1954
1958
1960
1962
1964
12
8
8
12
8
4
12
8
0
12
7
6
12
7
4
1974
12
8
7
12
7
9
12
7
5
12
7
3
12
7
1
1961
1963
12
5
5
12
5
1
12
3
7
1239
1278
1276
1274
1272
1270
1268
1266
1264
1260
1256
1244
1240
1236
1234
1230
12
9
5
12
9
1
12
8
7
12
8
3
12
7
7
12
7
3
12
7
1
12
6
7
12
6
5
12
6
1
12
5
3
12
4
9
12
4
5
12
4
1
12
3
5
12
3
1
12
2
5
12
5
2
12
4
6
1981
1987
12
2
4
12
3
1
12
2
6
12
2
0
12
1
6
12
3
3
12
2
5
12
3
2
12
2
6
12
2
1
12
2
9
12
3
3
12
3
7
12
7
3
12
9
5
12
4
4
1940
12
9
5
1992
1927
13
1935
1921
1919
1927
1931
1933
1937
12
8
7
1940
1944
1921
1923
1925
1927
1929
1937
1941
12
8
9
12
8
1
12
7
7
1947
1978
12
8
3
12
6
7
1969
1245
1249
1251
1257
1261
1258
12
9
6
12
8
6
12
12
6
12
6
0
12
5
6
12
3
12
3
4
1999
1997
1996
1995
17
12
1
8
12
1
6
12
2
3
12
2
2
12
4
4
ON.T.S
Future Land Use Map 2 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
RU
RU
RU
Attachment number 4 \nPage 1 of 2
Item # 23
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 4 \nPage 2 of 2
Item # 23
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8554-14 on second reading, amending the Zoning Atlas of the city by zoning certain real properties whose post office
addresses are 1940 North Betty Lane, 1258 Sedeeva Circle North, 1978 North Betty Lane, 2084 Lantana Avenue, 2075 The Mall, and
1241 Union St., all in Clearwater, Florida 33755, together with certain Rights of Way of North Betty Lane, Sedeeva Circle North, and
Lantana Avenue, upon annexation into the City of Clearwater, as Low Medium Density Residential (LMDR).
SUMMARY:
Review Approval:
Cover Memo
Item # 24
Ordinance No. 8554.14
ORDINANCE NO. 8554-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE ZONING ATLAS OF THE CITY
BY ZONING CERTAIN REAL PROPERTIES LOCATED
GENERALLY EAST OF DOUGLAS AVENUE AND WEST
OF KINGS HIGHWAY, NORTH OF SUNSET POINT ROAD
AND SOUTH OF UNION STREET, CONSISTING OF
PORTIONS OF SECTION 03 TOWNSHIP 29 N, RANGE 15
E, WHOSE POST OFFICE ADDRESSES ARE 1940 NORTH
BETTY LANE, 1258 SEDEEVA CIRCLE NORTH, 1978
NORTH BETTY LANE, 2084 LANTANA AVENUE, 2075
THE MALL, 1241 UNION STREET, ALL IN CLEARWATER,
FLORIDA 33755, TOGETHER WITH CERTAIN RIGHT OF
WAYS OF: NORTH BETTY LANE, SEDEEVA CIRCLE
NORTH AND LANTANA AVENUE, UPON ANNEXATION
INTO THE CITY OF CLEARWATER, AS LOW MEDIUM
DENSITY RESIDENTAL (LMDR); PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the assignment of a zoning district classification 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 located in Pinellas County, Florida, is
hereby zoned as indicated upon annexation into the City of Clearwater, and the zoning
atlas of the City is amended, as follows:
The maps attached as Exhibit B and C are 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, contingent
upon and subject to the adoption of Ordinance No. 8552-14.
PASSED ON FIRST READING
Property Zoning District
SEE ATTACHED EXHIBIT A Low Medium Density Residential
(LMDR)
(ATA2014-01001)
Attachment number 1 \nPage 1 of 2
Item # 24
2 Ordinance No. 8554-14
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 24
Exhibit A
LEGAL DESCRIPTIONS
ATA2014 -0100 1
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0550 Lot 55 1940 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-28098-000-0120 Lot 12 1258 Sedeeva Circle North
3. 03-29-15-28098-000-0350 Lot 35 1978 North Betty Lane
Together with all of the Sedeeva Circle North Right of Way abutting Lot 12.
The above in FLORADEL subdivision, as recorded in PLAT BOOK 15, PAGE 7, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
4. 03-29-15-12060-003-0060 Block C, Lot 6 2084 Lantana Avenue
5. 03-29-15-12060-003-0090 Block C, Lot 9 2075 The Mall
Together with all of the Lantana Avenue Right of Way abutting Lot 6, Block C.
All the above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
6. 03-29-15-15840-001-0160 Block A, Lot 16 1241 Union Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 24
Exhibit B
60 60 60
60
60
60
60 60
60
60
60
60
60
60
60
60
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45
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40
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87.7
12060
15840 46998
80388
ABC
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B
C
A
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9
10
11
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13
14
15
16
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6
7
8
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1
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7 8 9
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(25)
1
2
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11
14 15 16 17 18 19 20 21 22
232425262728293031
14 15 16 17 18 19 20 21 22
232425262728293031
10 11 12 13 14 1516 17
1 234
5
6
7
8
9101112
13 14 15 16
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25 26 27 28
29
30
9 10 11 12
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14 15 16 17 18 19 20 21 22
23
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1
2 3 4 5 6 7 8
9
10
11
12
13
14
151617181920
21
9 10 11 12 13 14 15 16 17 18 19 20 21 22
23
24
1
2
3
4
5
6
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8
9
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1 2 3 4
5
6
78
9
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1 2 3 4
5
6
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1 2 3 4
5
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1
2
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106 107108 109 110 111
2
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1
1
1
1
1
DUNEDIN
UNION ST
IDLEWILD DR
BETTY LN
WOODLAWN TER
PALM ST
THE MALL
PO
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T
TA AV
E
BERMUDA ST
LANTANA AVE
LMDR
MDR
LMDR
13
3
1
13
2
1
13
2
5
13
1
7
12
4
4
13
3
0
13
2
2
13
0
9
2083
13
1
0
13
0
0
13
1
0
2025
13
2
5
13
1
7
12
9
5
12
8
7
12
8
3
12
7
7
12
7
3
12
7
1
12
6
7
12
6
5
12
6
1
12
5
3
12
4
9
12
4
5
12
4
1
12
3
5
12
9
1
12
9
6
2020
12
6
0
12
5
6
12
5
2
12
4
6
12
6
5
12
9
0
12
8
4
12
8
0
12
7
2
12
9
3
12
8
2
12
8
3
133
3
LMDR
LMDR
2020
2067
13
4
1
13
3
7
2048
2050
2058
20252021
12
5
5
2088
2040
2044
2014
2066
12
5
9
12
7
1
12
6
3
2077 2076
2063
2049
2057
2080
2084
2071
2077
2081 13
4
5
207
207
207
13
4
9
2000
2049
2053
2067
2068
2070
2072
2080
2071
2079
2047
2048
2052
2063
2065
2069
2010
2026
2028
13
0
0
201913
0
1
12
9
1
2022
2024
2028
2030
12
8
6
2021
2027
2022
2026
12
6
6
12
6
2
12
3
4
12
6
1
12
5
7
12
4
5
12
4
3
12
3
5
12
9
2
12
6
6
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6
0
12
5
4
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5
0
12
4
6
12
4
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1
204412
9
3
12
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9
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7
7
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7
1
12
6
7
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6
5
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9
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1
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7
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4
5
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3
9
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6
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6
8
12
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4
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6
2
12
5
6
12
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0
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4
2
12
3
4
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3
2
2060
2064
206612
8
3
12
7
9
12
7
5
12
6
7
12
5
5
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5
7
12
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1
12
4
5
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9
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3
5
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8
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6
6
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6
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0
12
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6
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1
12
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6
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3
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9
12
4
7
12
4
5
12
4
1
12
3
7
12
3
5
1999
1997
2060
2056
2064
2035
20392043
2017
2075
2031
2 0 1 5
12
4
4
½
ON.T.S
Zoning Map 1 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
LMDR
LM
D
R
Attachment number 3 \nPage 1 of 2
Item # 24
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 3 \nPage 2 of 2
Item # 24
Exhibit C
LAKE
60
60 60
60
60
60
6060
60
60
80
60
80
38
30
60
60 60
40
60
38
60
60
45
45
60
45
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83
9
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0
87912
M
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4
5
6
11
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1
2
3
4
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6
7
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12345678910111213
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33
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45 46 47 48 49 50 51
7 8 9
16 17 18
7 8 9 10 11 12
13
14
15
16
17
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5
10
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13
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6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22
23
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6
7
8
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1819
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2829
3435
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4243
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4647
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56
5 6 7
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6 7 8
4
5
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1
1
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BE
T
T
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L
N
STAT E ST
SEDEEVA CIR N
CHENANGO AVE
BERTLAND WAY
COLES RD
MACOMBER AVE ALOHA LN
LMDR
OS/R
LMDR
MDR
12
9
0
1950
1952
12
9
4
12
9
0
12
8
6
1942
1969
13
2
7
12
4
4
1928
2014
12
2
4
13
1
0
13
0
0
2025
1979
1971
13
2
9
1927
1925
1923
1913
1915
19 17
12
1
9
1918
1924
1926
1932
1938
1936
1940
1920
1928
1920
1947
1949
19 33
1943
12
3
0
1946
1952
1954
1958
1960
1962
1964
12
8
8
12
8
4
12
8
0
12
7
6
12
7
4
12
8
7
12
7
9
12
7
5
12
7
3
12
7
1
12
6
7
1961
196912
5
5
12
5
1
12
3
7
1239
1278
1276
1274
1272
1270
1268
1266
1264
1260
1256
1244
1240
1236
1234
1230
12
9
5
12
9
1
12
8
7
12
8
3
12
7
7
12
7
3
12
7
1
12
6
7
12
5
3
12
4
9
12
4
5
12
4
1
12
3
5
12
3
1
12
2
5
12
9
6
12
6
0
12
5
6
12
5
2
12
4
6
1981
12
1
6
12
3
1
12
2
6
12
2
0
12
3
3
12
2
5
12
3
2
12
2
6
12
2
9
12
3
3
12
3
7
LMDR
LMDR
1936
1932
12
8
2
12
7
8
12
7
4
12
7
3
1938
1936
1930
1918
12
9
5
1940
1926
12
9
5
2010
1992
1994
12
1
5
1935
1921
1919
1927
1931
1933
1937
12
8
7
1940
1944
1921
1923
1925
1927
1929
1937
1941
12
8
9
12
8
5
12
8
1
12
7
7
1978
1974
12
8
3
1963
1245
1249
1251
1257
1261
1258
12
6
5
12
6
1
2022
12
8
6
12
6
6
12
6
2
12
3
2
12
3
4
1999
1997
1987
1996
1995
7
12
2
4
12
1
8
12
1
6
2 0
12
4
4
½
ON.T.S
Zoning Map 2 of 2
Owner(s): MULTIPLE OWNERS Case: ATA2014-01001
Site:
Idlewild Septic-to-Sewer Project Area: Six lots south of Union
Street, east of Douglas Avenue, north of Sunset Point Road
(SR 576), and west of Kings Highway
Property
Size(Acres):
ROW(Acres):
0.762
0.211
Land Use Zoning
PIN: 6 PARCELS - SEE NEXT
PAGE From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
LMDR
LMDR
LM
D
R
Attachment number 4 \nPage 1 of 2
Item # 24
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0550 (1940 North Betty Lane)
2. 03-29-15-28098-000-0350 (1978 North Betty Lane)
3. 03-29-15-12060-003-0060 (2084 Lantana Avenue)
4. 03-29-15-28098-000-0120 (1258 Sedeeva Circle North)
5. 03-29-15-12060-003-0090 (2075 The Mall)
6. 03-29-15-15840-001-0160 (1241 Union Street)
Attachment number 4 \nPage 2 of 2
Item # 24
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8555-14 on second reading, annexing certain real property whose post office address is 3119 Johns Parkway into the
corporate limits of the city and redefining the boundary lines of the city to include said addition.
SUMMARY:
Review Approval:
Cover Memo
Item # 25
Ordinance No. 8555-14
ORDINANCE NO. 8555-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, ANNEXING CERTAIN REAL PROPERTY
LOCATED ON THE SOUTH SIDE OF JOHNS PARKWAY,
APPROXIMATELY 360 FEET EAST OF MCMULLEN-BOOTH
ROAD (COUNTY ROAD 611), CONSISTING OF LOT 3,
JOHNS PARKWAY SUBDIVISION, WHOSE POST OFFICE
ADDRESS IS 3119 JOHNS PARKWAY, CLEARWATER,
FLORIDA 33759, TOGETHER WITH ALL ABUTTING RIGHT
OF WAY OF JOHNS PARKWAY, INTO THE CORPORATE
LIMITS OF THE CITY, AND REDEFINING THE BOUNDARY
LINES OF THE CITY TO INCLUDE SAID ADDITION;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the owner of the real property described herein and depicted on the
map attached hereto as Exhibit A has petitioned the City of Clearwater to annex the
property into the City pursuant to Section 171.044, Florida Statutes, and the City has
complied with all applicable requirements of Florida law in connection with this ordinance;
now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The following-described property is hereby annexed into the City of
Clearwater and the boundary lines of the City are redefined accordingly:
Lot 3, Johns Parkway subdivision, according to the map or plat thereof, as
recorded in the Plat Book 29, Page 41, Public Records of Pinellas County, Florida;
Together with all abutting Right of Way of Johns Parkway.
(ANX2014-02004)
The map attached as Exhibit A is hereby incorporated by reference.
Section 2. The provisions of this ordinance are found and determined to be
consistent with the City of Clearwater Comprehensive Plan. The City Council hereby
accepts the dedication of all easements, parks, rights-of-way and other dedications to the
public, which have heretofore been made by plat, deed or user within the annexed
property. The City Engineer, the City Clerk and the Planning and Development Director
are directed to include and show the property described herein upon the official maps and
records of the City.
Section 3. This ordinance shall take effect immediately upon adoption. The City
Clerk shall file certified copies of this ordinance, including the map attached hereto, with
the Clerk of the Circuit Court and with the County Administrator of Pinellas County, Florida,
within 7 days after adoption, and shall file a certified copy with the Florida Department of
State within 30 days after adoption.
PASSED ON FIRST READING
Attachment number 1 \nPage 1 of 2
Item # 25
2 Ordinance No. 8555-14
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 25
Exhibit A
30
50
211
40
30 304040
3040
200
40
20
20
30
3030
30
24
24
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44172
83843
04902 *
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*
1 234
1 2 345 6 7 8 95
6
78
1 2 3101112131415161718
2 3 4 5 6 7 8 9 1012
123 45 67 8
9101112 1314 151617
18
19
20
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22
1 2
3
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56
24/01
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21/1021/11 21/12 21/13 21/14 21/15
A C(C)
2
1
2
1
DOWNING ST
JOHNS PKWY
McMULLEN-BOOTH RD
OYSTER BAYOU WAY
25
123
3136
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31
0
9
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1
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3135
3127
3131
3129
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313331
0
6
31
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0
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0
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31
1
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Proposed Annexation Map
Owner(s): R. Benjamin & Amber M. Radjeski Case: ANX2014-02004
Site: 3119 Johns Parkway
Property Size:
Right-of-way:
0.241 acres
0.052 acres
Land Use Zoning
PIN: 16-29-16-44172-000-0030
From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 292A
Attachment number 2 \nPage 1 of 1
Item # 25
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8556-14 on second reading, amending the future land use plan element of the Comprehensive Plan of the city to
designate the land use for certain real property whose post office address is 3119 Johns Parkway, upon annexation into the City of
Clearwater, as Residential Urban (RU).
SUMMARY:
Review Approval:
Cover Memo
Item # 26
Ordinance No. 8556-14
ORDINANCE NO. 8556-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE FUTURE LAND USE PLAN
ELEMENT OF THE COMPREHENSIVE PLAN OF THE CITY,
TO DESIGNATE THE LAND USE FOR CERTAIN REAL
PROPERTY LOCATED ON THE SOUTH SIDE OF JOHNS
PARKWAY, APPROXIMATELY 360 FEET EAST OF
MCMULLEN-BOOTH ROAD (COUNTY ROAD 611),
CONSISTING OF LOT 3, JOHNS PARKWAY
SUBDIVISION, WHOSE POST OFFICE ADDRESS IS 3119
JOHNS PARKWAY, CLEARWATER, FLORIDA 33759,
TOGETHER WITH ALL ABUTTING RIGHT OF WAY OF
JOHNS PARKWAY, UPON ANNEXATION INTO THE CITY
OF CLEARWATER, AS RESIDENTIAL URBAN (RU)
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, upon annexation into the City of Clearwater, as follows:
Property Land Use
Category
Lot 3, Johns Parkway
subdivision, according to the
map or plat thereof, as recorded
in the Plat Book 29, Page 41,
Public Records of Pinellas
County, Florida; Together with
all abutting Right of Way of
Johns Parkway.
Residential Urban
(RU)
(ANX2014-02004)
The map attached as Exhibit A is hereby incorporated by reference.
Section 2. The City Council does hereby certify that this ordinance is consistent
with the City’s comprehensive plan.
Attachment number 1 \nPage 1 of 2
Item # 26
2 Ordinance No. 8556-14
Section 3. This ordinance shall take effect immediately upon adoption, contingent
upon and subject to the adoption of Ordinance No. 8555-14.
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 26
Exhibit A
30
50
211
40
30 304040
3040
200
40
20
20
30
3030
30
24
24
05155
2242822410
44172
83843
04902 *
17519
*
1 234
1 2 345 6 7 8 95
6
78
1 2 3101112131415161718
2 3 4 5 6 7 8 9 1012
123 45 67 8
9101112 1314 151617
18
19
20
21
22
1 2
3
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56
24/01
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21/1021/11 21/12 21/13 21/14 21/15
A C(C)
2
1
2
1
RU
RLM
RU
RU
RM
R/OL
DOWNING ST
JOHNS PKWY
McMULLEN-BOOTH RD
OYSTER BAYOU WAY
25
123
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3128
31
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2
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4
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4
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0
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0
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1
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1
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1
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0
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3131
3129
3125
313331
0
6
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1
0
31
0
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31
1
2
31
2
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Future Land Use Map
Owner(s): R. Benjamin & Amber M. Radjeski Case: ANX2014-02004
Site: 3119 Johns Parkway
Property Size:
Right-of-way:
0.241 acres
0.052 acres
Land Use Zoning
PIN: 16-29-16-44172-000-0030
From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 292A
RU
Attachment number 2 \nPage 1 of 1
Item # 26
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8557-14 on second reading, amending the Zoning Atlas of the city by zoning certain real property whose post office
address is 3119 Johns Parkway, upon annexation into the City of Clearwater, as Low Medium Density Residential (LMDR).
SUMMARY:
Review Approval:
Cover Memo
Item # 27
Ordinance No. 8557-14
ORDINANCE NO. 8557-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE ZONING ATLAS OF THE CITY
BY ZONING CERTAIN REAL PROPERTY LOCATED ON
THE SOUTH SIDE OF JOHNS PARKWAY,
APPROXIMATELY 360 FEET EAST OF MCMULLEN-
BOOTH ROAD (COUNTY ROAD 611), CONSISTING OF
LOT 3, JOHNS PARKWAY SUBDIVISION, WHOSE POST
OFFICE ADDRESS IS 3119 JOHNS PARKWAY,
CLEARWATER, FLORIDA 33759, TOGETHER WITH ALL
ABUTTING RIGHT OF WAY OF JOHNS PARKWAY, UPON
ANNEXATION INTO THE CITY OF CLEARWATER, AS LOW
MEDIUM DENSITY RESIDENTIAL (LMDR); PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the assignment of a zoning district classification 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 located in Pinellas County, Florida, is
hereby zoned as indicated upon annexation into the City of Clearwater, and the zoning
atlas of the City is amended, as follows:
The map attached as Exhibit A 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, contingent
upon and subject to the adoption of Ordinance No. 8555-14.
PASSED ON FIRST READING
Property Zoning District
Lot 3, Johns Parkway subdivision,
according to the map or plat thereof, as
recorded in the Plat Book 29, Page 41,
Public Records of Pinellas County, Florida;
Together with all abutting Right of Way of
Johns Parkway.
Low Medium Density Residential
(LMDR)
(ANX2014-02004)
Attachment number 1 \nPage 1 of 2
Item # 27
2 Ordinance No. 8557-14
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 27
Exhibit A
30
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40
30 304040
3040
200
40
20
20
30
3030
30
24
24
05155
2242822410
44172
83843
04902 *
17519
*
1 234
1 2 345 6 7 8 95
6
78
1 2 3101112131415161718
2 3 4 5 6 7 8 9 1012
123 45 67 8
9101112 1314 151617
18
19
20
21
22
1 2
3
4
56
24/01
5.69
21/1021/11 21/12 21/13 21/14 21/15
A C(C)
2
1
2
1
DOWNING ST
JOHNS PKWY
McMULLEN-BOOTH RD
OYSTER BAYOU WAY
I
LMDR
MHP
MDRO
LMDR
LMDR
LMDR
25
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3136
3128
31
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8
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2
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2
6LMDR
LMDR
201
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1
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0
9
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1
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3135
3127
3131
3129
3125
313331
0
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1
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0
8
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1
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1
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3
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Zoning Map
Owner(s): R. Benjamin & Amber M. Radjeski Case: ANX2014-02004
Site: 3119 Johns Parkway
Property Size:
Right-of-way:
0.241 acres
0.052 acres
Land Use Zoning
PIN: 16-29-16-44172-000-0030
From :
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 292A
LMDR
MDR MDR
MDR
Attachment number 2 \nPage 1 of 1
Item # 27
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8561-14 on second reading, annexing certain real property whose post office addresses are 1942 North Betty Lane,
1996 North Betty Lane, and 1235 Palm Street, all in Clearwater, Florida 33755, together with certain right of way of North Betty Lane
located south of State Street, into the corporate limits of the city and redefining the boundary lines of the city to include said addition.
SUMMARY:
Review Approval:
Cover Memo
Item # 28
Ordinance No. 8561-14
ORDINANCE NO. 8561-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, ANNEXING CERTAIN REAL PROPERTY
LOCATED GENERALLY EAST OF DOUGLAS AVENUE AND
WEST OF KINGS HIGHWAY, NORTH OF SUNSET POINT
ROAD AND SOUTH OF UNION STREET, CONSISTING OF
PORTIONS OF SECTION 03 TOWNSHIP 29 N, RANGE 15
E, WHOSE POST OFFICE ADDRESSES ARE 1942 NORTH
BETTY LANE, 1996 NORTH BETTY LANE, 1235 PALM
STREET, ALL IN CLEARWATER, FLORIDA 33755,
TOGETHER WITH CERTAIN RIGHT OF WAY OF NORTH
BETTY LANE, LOCATED SOUTH OF STATE STREET, INTO
THE CORPORATE LIMITS OF THE CITY, AND
REDEFINING THE BOUNDARY LINES OF THE CITY TO
INCLUDE SAID ADDITION; PROVIDING AN EFFECTIVE
DATE.
WHEREAS, the owners of the real properties described herein and depicted on the
maps attached hereto as Exhibit B and C have petitioned the City of Clearwater to annex
the properties into the City pursuant to Section 171.044, Florida Statutes, and the City has
complied with all applicable requirements of Florida law in connection with this ordinance;
now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CLEARWATER, FLORIDA:
Section 1. The following-described properties are hereby annexed into the City of
Clearwater and the boundary lines of the City are redefined accordingly:
See attached Exhibit A
(ANX2014-02006)
The maps attached as Exhibit B and C are hereby incorporated by reference.
Section 2. The provisions of this ordinance are found and determined to be
consistent with the City of Clearwater Comprehensive Plan. The City Council hereby
accepts the dedication of all easements, parks, rights-of-way and other dedications to the
public, which have heretofore been made by plat, deed or user within the annexed
property. The City Engineer, the City Clerk and the Planning and Development Director
are directed to include and show the property described herein upon the official maps and
records of the City.
Section 3. This ordinance shall take effect immediately upon adoption. The City
Clerk shall file certified copies of this ordinance, including the map attached hereto, with
the Clerk of the Circuit Court and with the County Administrator of Pinellas County, Florida,
within 7 days after adoption, and shall file a certified copy with the Florida Department of
State within 30 days after adoption.
Attachment number 1 \nPage 1 of 2
Item # 28
2 Ordinance No. 8561-14
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 28
Exhibit A
LEGAL DESCRIPTIONS
ANX2014 -02006
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0560 The East One-Half of Lot 56 1942 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-12060-015-0030 Block O, Lot 3 1996 N Betty Lane
The above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
3. 03-29-15-15840-002-0150 Block B, Lot 15 1235 Palm Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 28
Exhibit B
Proposed Annexation Map 1 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
Attachment number 3 \nPage 1 of 2
Item # 28
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 3 \nPage 2 of 2
Item # 28
Exhibit C
Proposed Annexation Map 2 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
Attachment number 4 \nPage 1 of 2
Item # 28
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 4 \nPage 2 of 2
Item # 28
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8562-14 on second reading, amending the future land use plan element of the Comprehensive Plan of the city to
designate the land use for certain real property whose post office addresses are 1942 North Betty Lane, 1996 North Betty Lane, and
1235 Palm Street, all in Clearwater, Florida 33755, together with certain right of way of North Betty Lane located south of State Street,
upon annexation into the City of Clearwater, as Residential Urban (RU).
SUMMARY:
Review Approval:
Cover Memo
Item # 29
Ordinance No. 8562-14
ORDINANCE NO. 8562-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE FUTURE LAND USE PLAN
ELEMENT OF THE COMPREHENSIVE PLAN OF THE CITY,
TO DESIGNATE THE LAND USE FOR CERTAIN REAL
PROPERTY LOCATED GENERALLY EAST OF DOUGLAS
AVENUE AND WEST OF KINGS HIGHWAY, NORTH OF
SUNSET POINT ROAD AND SOUTH OF UNION STREET,
CONSISTING OF PORTIONS OF SECTION 03 TOWNSHIP
29 N, RANGE 15 E, WHOSE POST OFFICE ADDRESSES
ARE 1942 NORTH BETTY LANE, 1996 NORTH BETTY
LANE, 1235 PALM STREET, ALL IN CLEARWATER,
FLORIDA 33755, TOGETHER WITH CERTAIN RIGHT OF
WAY OF NORTH BETTY LANE, LOCATED SOUTH OF
STATE STREET, UPON ANNEXATION INTO THE CITY OF
CLEARWATER, AS RESIDENTAL URBAN (RU);
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, upon annexation into the City of Clearwater, as follows:
Property Land Use
Category
SEE EXHIBIT A RESIDENTIAL
URBAN (RU)
(ANX2014-02006)
The map attached as Exhibit B and C is hereby incorporated by reference.
Section 2. The City Council does hereby certify that this ordinance is consistent
with the City’s comprehensive plan.
Section 3. This ordinance shall take effect immediately upon adoption, contingent
upon and subject to the adoption of Ordinance No. 8561-14.
Attachment number 1 \nPage 1 of 2
Item # 29
2 Ordinance No. 8562-14
PASSED ON FIRST READING
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 29
Exhibit A
LEGAL DESCRIPTIONS
ANX2014 -02006
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0560 The East One-Half of Lot 56 1942 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-12060-015-0030 Block O, Lot 3 1996 N Betty Lane
The above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
3. 03-29-15-15840-002-0150 Block B, Lot 15 1235 Palm Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 29
Exhibit B
Future Land Use Map 1 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
50
50
66
60
60
60
15840
80388
A
B
C
A
1
2
3
4
5
6
7
8
9 10 11 12 13 14 15 16 17 18 19 20 21 22
2324252627282930313233343536
1
2
3
4
5
6
7
8
9 10 11 12 13 14 15 16 17 18 19 20 21 22
2324252627282930313233343536
1
2
3
4
5 6 7 8 9 10 11 12 13 14 15 16 17
1
2
3 4 5 6 7 8 9 10 11 12
13
14 15 16 17 18 19
18
60
60E
J
1
2
3
4 5 6 7 8 9 10
11 1
2 3 4 5
1
2
1
1
1
1
DUNEDIN
RU
RU
RU
PALM ST
UNION ST
BERMUDA ST
DO
U
G
L
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Attachment number 3 \nPage 1 of 2
Item # 29
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 3 \nPage 2 of 2
Item # 29
Exhibit C
Future Land Use Map 2 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
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Attachment number 4 \nPage 1 of 2
Item # 29
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 4 \nPage 2 of 2
Item # 29
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Adopt Ordinance 8563-14 on second reading, amending the Zoning Atlas of the city by zoning certain real property whose post office
addresses are 1942 North Betty Lane, 1996 North Betty Lane, and 1235 Palm Street, all in Clearwater, Florida 33755, together with
certain right of way of North Betty Lane located south of State Street, upon annexation into the City of Clearwater, as Low Medium
Density Residential (LMDR).
SUMMARY:
Review Approval:
Cover Memo
Item # 30
Ordinance No. 8563-14
ORDINANCE NO. 8563-14
AN ORDINANCE OF THE CITY OF CLEARWATER,
FLORIDA, AMENDING THE ZONING ATLAS OF THE CITY
BY ZONING CERTAIN REAL PROPERTY LOCATED
GENERALLY EAST OF DOUGLAS AVENUE AND WEST
OF KINGS HIGHWAY, NORTH OF SUNSET POINT ROAD
AND SOUTH OF UNION STREET, CONSISTING OF
PORTIONS OF SECTION 03, TOWNSHIP 29 N, RANGE 15
E, WHOSE POST OFFICE ADDRESSES ARE 1942
NORTH BETTY LANE, 1996 NORTH BETTY LANE, 1235
PALM STREET, ALL IN CLEARWATER, FLORIDA 33755,
TOGETHER WITH CERTAIN RIGHT OF WAY OF NORTH
BETTY LANE, LOCATED SOUTH OF STATE STREET,
UPON ANNEXATION INTO THE CITY OF CLEARWATER,
AS LOW MEDIUM DENSITY RESIDENTIAL (LMDR);
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the assignment of a zoning district classification 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 properties located in Pinellas County, Florida,
are hereby zoned as indicated upon annexation into the City of Clearwater, and the
zoning atlas of the City is amended, as follows:
The maps attached as Exhibit B and C are 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, contingent
upon and subject to the adoption of Ordinance No. 8561-14.
PASSED ON FIRST READING
Property Zoning District
SEE ATTACHED EXHIBIT A LOW MEDIUM DENSITY
RESIDENTIAL (LMDR)
(ANX2014-02006)
Attachment number 1 \nPage 1 of 2
Item # 30
2 Ordinance No. 8563-14
PASSED ON SECOND AND FINAL
READING AND ADOPTED
George N. Cretekos
Mayor
Approved as to form:
Leslie K. Dougall-Sides
Assistant City Attorney
Attest:
Rosemarie Call
City Clerk
Attachment number 1 \nPage 2 of 2
Item # 30
Exhibit A
LEGAL DESCRIPTIONS
ANX2014 -02006
=========================================================================================
No. Parcel ID Legal Description Address
1. 03-29-15-83970-000-0560 The East One-Half of Lot 56 1942 North Betty Lane
Together with all of abutting Right of Way of North Betty Lane.
The above in SOUTH BINGHAMTON PARK subdivision, as recorded in PLAT BOOK 12, PAGE 81, of the Public
Records of Pinellas County, Florida.
=========================================================================================
No. Parcel ID Legal Description Address
2. 03-29-15-12060-015-0030 Block O, Lot 3 1996 N Betty Lane
The above in BROOKLAWN subdivision, as recorded in PLAT BOOK 13, PAGE 59, of the Public Records of Pinellas
County, Florida;
=========================================================================================
No. Parcel ID Legal Description Address
3. 03-29-15-15840-002-0150 Block B, Lot 15 1235 Palm Street
All the above in CLEARDUN subdivision, as recorded in PLAT BOOK 13, PAGE 47, of the Public Records of Pinellas
County, Florida.
Attachment number 2 \nPage 1 of 1
Item # 30
Exhibit B
Zoning Map 1 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
LMDR
Attachment number 3 \nPage 1 of 2
Item # 30
Exhibit B
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 3 \nPage 2 of 2
Item # 30
Exhibit C
Zoning Map 2 of 2
Owner MULTIPLE OWNERS Case: ANX2014-02006
Site:
Idlewild Septic-to-Sewer Project Area: Three lots south of
Union Street, east of Douglas Avenue, north of Sunset
Point Road (SR 576), and west of Kings Highway
Total Property Size:
Right of Way Size:
0.329 acres
0.091 acres
Land Use Zoning
PIN: Parcels—see next
page From:
To:
RU (County) R-4 (County)
RU (City) LMDR (City) Atlas Page: 251B
LMDR
LMDR
Attachment number 4 \nPage 1 of 2
Item # 30
Exhibit C
PIN (Address):
1. 03-29-15-83970-000-0560 (1942 N. Betty Lane)
2. 03-29-15-12060-015-0030 (1996 N. Betty Lane)
3. 03-29-15-15840-002-0150 (1235 Palm Street)
Attachment number 4 \nPage 2 of 2
Item # 30
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Clearwater Bombers Sign
SUMMARY:
Review Approval:
Cover Memo
Item # 31
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Clearwater Beach Tourist District Noise Enforcement - Mayor Cretekos
SUMMARY:
Review Approval:
Cover Memo
Item # 32
Municode Page 1 of 3
Section 3 -1508. Noise.
A. Prohibited generally. It shall be unlawful for any person to willfully make, continue or cause to
be made or continued any loud and raucous noise that can be heard upon the public streets,
sidewalks, or rights -of -way, in any public park, in any school or public building, in any church
or hospital, or in any dwelling and that can be heard at a distance of 100 feet or more from
the source of the noise, measured in a straight line from the radio, loudspeaker, motor, horn,
or other noise source. The term 'loud and raucous noise" shall mean any sound which
because of its volume level, duration and character, annoys, disturbs, injures or endangers
the comfort, health, peace or safety of reasonable persons of ordinary sensibilities within the
limits of the city. The term includes, but is not limited to, the kinds of loud and raucous noise
generated by the activities enumerated in subsection B when the loud and raucous noise
can be heard at a distance of 100 feet or more from the source of the noise, measured in a
straight line from the radio, loudspeaker, motor, horn, or other noise source, but not including
activities enumerated in subsection D of this section.
B. The following noises, as limited by Section 3- 1508A, are declared to be public nuisances in
violation of this section:
1. Engine exhaust. The discharge into the open air of the exhaust of any steam engine
or stationary internal combustion engine except through a muffler or other device that
will effectively prevent loud and raucous noises therefrom.
2. Pile drivers, etc. The operation between the hours of 6:00 p.m. and 7:00 a.m. on any
day or at any time on Sunday, of any pile driver, steam shovel, pneumatic hammer,
derrick, dredge, steam or electric hoist or other heavy equipment so as to create a
loud and raucous noise.
3. Blowers, etc. The operation of any blower or power fan or any internal combustion
engine, unless the noise from such blower, fan or engine is equipped with a muffler
device sufficient to prevent loud and raucous noise
4. Homs, signaling devices, etc. The repeated sounding of any horn, whistle or other
audible signaling device so as to create a loud and raucous noise.
5. Radios, amplifiers, phonographs, etc. The using, operating or permitting to be played,
used or operated any radio, amplifier, musical instrument, phonograph or other device
for the producing or reproducing of sound such that speech or music emitted by the
device is identifiable in terms of words or melody so as to create a loud and raucous
noise.
6. Sound trucks. No amplifier or loudspeaker in, upon or attached to a truck or other
device for amplifying sound shall be operated or permitted to operate within the city
such that speech or music emitted by the device is identifiable in terms of words or
melody so as to create a loud and raucous noise.
7. Yelling, shouting, etc. Yelling, shouting, whistling or singing at any time or place so as
to create a loud and raucous noise between the hours of 10:00 p.m. and 7:00 a.m. on
any day.
8. Animals, birds, etc. The keeping of any animal or bird which habitually makes a loud
and raucous noise. \\\
9. Defect in vehicle or load. The use of any motor vehicle so out of repair, so loaded or in
such manner as to create loud grating, grinding, rattling or other noise or disturbance \ \
which is not equipped with a muffler so as to prevent a loud and raucous noise.
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C.
D.
10. Construction or repairing of buildings. The erection including excavation, demolition,
alteration or repair of any building so as to create a loud and raucous noise other than
between the hours of 7:00 a.m. and 6:00 p.m. on any day or at any time on Sunday,
except in case of urgent necessity in the interest of public health and safety and then
only with a permit from the building official, which permit may be granted for a period
not to exceed three working days or less while the emergency continues and which
permit may be renewed for successive periods of three days or Tess while the
emergency continues. If the building official should determine that the public health
and safety necessitates the issuance of such a permit and will not be impaired by the
erection, demolition, alteration or repair of any building or the excavation of streets
and highways within the hours of 6:00 p.m. and 7:00 a.m. or on Sunday, the building
official may grant permission for such work to be done within such hours or within a
shorter time period during such hours, upon application being made at the time the
permit for the work is issued or during the progress of the work.
11. Commercial deliveries on property adjacent to residential property. Deliveries of
goods and materials to commercial property adjacent to residentially zoned property
other than between the hours of 7:00 a.m. and 9:00 p.m. so as to create a loud and
raucous noise.
12. Property maintenance equipment. The use of property maintenance equipment on
any property adjacent to residentially zoned property other than between the hours of
7:00 a.m. and 9:00 p.m. so as to create a loud and raucous noise.
13. Noises heard within schools, public buildings, churches, hospitals. The creation of any
loud and raucous noise which when heard in a school, public building, church or
hospital, or the grounds thereof, interferes with the workings of such institution, or
which disturbs or annoys patients in the hospital.
14. Noises to attract attention. The use of any drum or other instrument or device to
attract attention that creates a loud and raucous noise.
Persons responsible. Any person, owner, agent or supervisor in charge of operating,
ordering, directing or allowing the operation or maintenance of a device, a machine, or any
other noise source creating noise as prohibited in this section shall be subject to
enforcement of the provision of this section as long as the person, owner, agent, or
supervisor had knowledge or reason to know that the activity was occurring, failed to
intervene in an attempt to prevent the activity from occurring, and had the power or authority
to prevent the activity from occurring.
Exceptions. The term "loud and raucous noise" does not include noise or sound generated
by the following:
1. Cries for emergency assistance and warning calls;
2. Radios, sirens, horns and bells on police, fire and other emergency response
vehicles;
3. Parades, fireworks displays, outdoor music performances and other special events for
which a permit has been obtained from the city, within such hours as may be imposed
as a condition for the issuance of the permit;
4. Activities on or in municipal and school athletic facilities and on or in publicly owned
property and facilities, provided that such activities have been authorized by the
owner of such property or facilities or its agent;
5. Fire alarms and burglar alarms, prior to the giving of notice and a reasonable
opportunity for the owner or tenant in possession of the premises served by any such
alarm to turn off the alarm;
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6. Religious worship activities occurring on or in the premises owned or leased by places
of worship that are lawfully located in the Commercial, Downtown, Office, or
Institutional Districts, including but not limited to bells and organs;
7. Locomotives and other railroad equipment, and aircraft.
Ord. No. 6526 -00, § 1, 6- 15 -00. Ord. No. 7099 -03, § 1, 4 -3 -03, Ord. No, 7449 -05, § 25, 12- 15 -05)
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Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Beach Parking Concerns - Councilmember Hamilton
SUMMARY:
Review Approval:
Cover Memo
Item # 33
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Relay For Life Proclamation - Bob Barry, American Cancer Society
SUMMARY:
Review Approval:
Cover Memo
Item # 34
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Older Americans Month Proclamation - Jason Martino, Director of Federal programs for the Area Agency on Aging Pasco-Pinellas, Inc.
SUMMARY:
Review Approval:
Cover Memo
Item # 35
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Clearwater Bombers Day Proclamation - Dean Robinson, Event Organizer
SUMMARY:
Review Approval:
Cover Memo
Item # 36
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Drinking Water Week Proclamation May 4-10 - Tracy Mercer
SUMMARY:
Review Approval:
Cover Memo
Item # 37
Work Session
Council Chambers - City Hall
Meeting Date:4/28/2014
SUBJECT / RECOMMENDATION:
Municipal Clerks Week Proclamation
SUMMARY:
Review Approval:
Cover Memo
Item # 38