Budget City of Palm Coast, Florida City Council Work Session August 12, 2008

Topics Budget Overview Staffing Schedule

Budget Overview Guiding Principles Fund Types Budget Structure Base Budget Supplemental Budget What does City Council adopt?

Guiding Principles We will continue to grow – but revenue is down, so we must slow down. Our plate is full – let’s complete what we’ve started. Budget is a dynamic process. Budget must reflect organizational structure and operations. Maintain Enterprise Funds separately and independently.

Fund Types GOVERNMENTAL General Fund Special Revenue Funds Capital Project Funds PROPRIETARY Enterprise Funds Internal Service Funds

Governmental GENERAL FUND SPECIAL REVENUE FUNDS CDBG Fund Police Education Police Automation Disaster Reserve Recycling Revenue Streets Improvement Park Impact Fee Fire Impact Fee Development Special Projects Transportation Impact Fee SR 100 Community Re-development CAPITAL PROJECTS FUND

Proprietary ENTERPRISE Utility Utility Capital Projects Stormwater Management Solid Waste Tennis Center INTERNAL SERVICE Fleet Management

Budget Structure FUND Department Division Salaries Operating Cost Capital Debt Service Grants and Aid Transfers

Base Budget How are we doing this year? (Year End Projections) Projected cost for next year to continue existing levels of service.

Supplemental Budget City Council Priorities Programs and services the departments would like to have added over their base budget. Projects & Capital Additional staff and related costs

City Council Adopts Millage Rate Fund Appropriations Estimated Revenues

Schedule Tues - Aug 12Budget overview and worksheet handed out Tues - Aug 26CIP Workshop – after regular Council Workshop Mon - Sept 15Public Hearing to tentatively adopt Millage Rate and Budget. Mon - Sept 29Tentative - Public Hearing to adopt final Millage Rate Resolution and Budget Resolution. 3 Days afterForward a copy of the Millage Rate final hearingResolution to the Property Appraiser and the Tax Collector. 30 Days afterCertificate of Conformance sent to State. final hearing

STAFFING

Staffing General Fund Change FTPTFTPTFTPT ADMINISTRATION FINANCE COMMUNITY DEVELOPMENT STREETS ENGINEERING REC & PARKS INFORMATION TECHNOLOGY FIRE & RESCUE GENERAL FUND

Staffing Enterprise Fund Change FTPTFTPTFTPT UTILITY FLEET STORMWATER TENNIS ENTERPRISE FUND

OVERTIME AUG AUG Difference 53,309 hours 38,712 hours- 14,597 hours $1,220,388 $994,976- $225,412

Must maintain the Pay Plan Starting salaries must stay competitive Hard times – cannot maintain same level as good times PAY PLAN

SALARY INCREASES Current Pay Plan Proposed (cut in half) Scheduled Adjustment 5% (June CPI) 2.5% (starting salaries only) Merit Increases 0 – 10% (average 4%) 0 – 5% (average 2%)

GENERAL FUND

GENERAL FUND BUDGET Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $29,220,647$31,823,804$30,709,049$32,407,080 EXPENDITURES $31,367,558$31,823,804$30,049,759$32,407,080 Ad Valorem Taxes for FY 09 are based on a millage rate of (General Fund mills, Capital Projects Fund mills). Intergovernmental Revenue includes state sales tax. Fines and Forfeitures includes charges for fire mitigation.

BUILDING PERMITS & INSPECTIONS Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,796,206$1,970,508$1,876,116$1,683,604

CITY ATTORNEY Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $297,698$243,293$579,129$568,606

CITY CLERK Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $316,708$333,099$295,977$317,879

CITY COUNCIL Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $68,979$85,834$85,473$85,359

CITY MANAGER Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $664,451$510,829$565,610$519,111

CODE ENFORCEMENT Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,828,688$2,820,316$1,999,065$2,308,295

COMMUNITY RELATIONS Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $367,859$581,029$552,246$516,620

ENGINEERING Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,199,037$1,519,818$1,099,421$1,455,446

FACILITIES MAINTENANCE Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $566,192$589,270$499,413$478,403

FINANCIAL SERVICES Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,023,273$804,395$782,598$773,683

FIRE Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $5,241,625$5,735,357$5,937,714$7,063,449 FY 09 Additional Staff 18 Firefighter/Paramedic positions Assistant Chief position FY 09 Capital Summary EMS equipment $ 51,000 Fire equipment $ 62,600 Vehicle for Assistant Chief $ 40,000 Total $153,600

INFORMATION TECHNOLOGY & COMMUNICATIONS Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $2,608,697$2,798,414$2,633,609$2,446,630 FY 09 Capital Summary: Phone system upgrades: $ 60,000 Network equipment: $ 60, MHz radios: $ 55,000 Security system: $ 25,000 Total $200,000

LAW ENFORCEMENT Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $2,372,637$2,300,266$2,300,095$2,301,390

GENERAL FUND NON-DEPARTMENTAL Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $3,942,672$1,344,882$1,417,982$1,368,227 FY 09 Outside agency funding: FY 08FY 09 Enterprise Flagler$155,000 Cornerstone 22,500 - Cultural Arts Grants 40,000 RSVP25,000 Humane Society127,900 - Historical Society3,000 Ag Museum70,000 Crime Stoppers2,000 Total$445,400$295,000

PERSONNEL MANAGEMENT Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $352,149$379,022$301,295$297,176

PLANNING Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,412,005$1,730,003$1,565,934$1,599,287

PURCHASING & CONTRACTS MANAGEMENT Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $41,362$375,312$332,113$344,031

RECREATION & ATHLETICS Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $979,504$1,319,363$1,020,244$1,379,253 FY 09 Capital summary Frieda Zamba pool equipment overhaul $100,000 Total $100,000

PARKS & FACILITIES Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,172,621$1,096,877$1,166,292$1,099,768 FY 09 Capital summary Replacement mowers $18,400 Total $18,400

STREETS Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $5,115,195$5,285,917$5,039,433$5,800,863 FY 09 Capital summary Equipment $ 35, MHz Radios $ 95,000 Total $130,000

UTILITY

UTILITY BUDGET Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $29,230,730$33,338,139$30,562,184$34,188,470 EXPENDITURES $27,021,132$33,338,139$30,562,184$34,188,470

CUSTOMER SERVICE Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,088,508$1,064,386$1,157,268$1,173,262

UTILITY ADMINISTRATION Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,222,216$1,386,330$1,346,200$1,407,354

UTILITY MAINTENANCE Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $579,380$646,456$752,265$710,824

WASTEWATER COLLECTION Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $2,540,627$2,511,499$2,336,335$2,453,273 FY 09 Capital summary Meters: $10,000 Pumps: $56,200 Total $66,200

WASTEWATER TREATMENT Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,923,313$1,998,842$1,742,222$1,972,602 FY 09 Capital summary “Gator”: $6,700 Total $6,700

WATER PLANT #1 Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,821,223$2,064,089$1,967,663$2,097,576

WATER PLANT #2 Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $1,708,196$1,891,502$1,846,685$1,739,747

WATER PLANT #3 Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $487,874$511,938 $1,110,748

WATER QUALITY Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $488,775$467,257$455,892$475,412

WATER DISTRIBUTION Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $4,023,063$4,265,136$3,900,948$3,783,055 FY 09 Capital summary Meters: $1,150,000 Coupler/Value Machines: 71,000 Total $1,221,000

UTILITY NON-DEPARTMENTAL Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 EXPENDITURES $11,625,831$16,554,768$14,544,768$17,264,617

TENNIS

TENNIS BUDGET Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $577$260,000$254,031$239,144 EXPENDITURES $260,000$241,181$239,144

SOLID WASTE

SOLID WASTE BUDGET Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $6,799,690$7,559,200$7,539,200$7,985,430 EXPENDITURES $6,309,618$7,559,200$7,515,010$7,985,430

MISCELLANEOUS FUNDS

CDBG FUND Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $364,204 $24,000 EXPENDITURES $364,204 $24,000

DISASTER RESERVE FUND Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $673,055$1,867,033$1,870,533$1,946,800 EXPENDITURES $58,538$1,867,033$1,868,300$1,946,800

POLICE AUTOMATION FUND Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $59,367$191,541$57,200$247,700 EXPENDITURES $191,541$247,700

POLICE EDUCATION FUND Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $14,848$58,688$14,700$73,500 EXPENDITURES $65$58,688$73,500

RECYCLING FUND Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $77,577$198,713$115,800$337,500 EXPENDITURES $314,894$198,713$15,500$337,500

Fleet Management Stormwater Capital Funds NEXT WORKSHOP

FLEET MANAGEMENT

Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $3,680,797$3,604,213$3,119,248$4,578,242 EXPENDITURES $2,658,346$3,604,213$2,337,709$4,578,242

STORMWATER

STORMWATER BUDGET Actual FY07 Budget FY 08 Estimated FY 08 Proposed FY 09 REVENUES $3,975,858$14,638,100$4,470,048$4,521,500 EXPENDITURES $3,411,225$14,638,100$6,989,177$13,839,806