Commission Workshop 3 Budget Presentation August 20, 2018

Today’s Agenda Review FY 2018-2019 General Fund Operating Budget Changes from FY 2017-2018 to FY 2018- 2019 Budget

Summary of Changes Since Adopted FY 18 Estimated FY19 Revenues increased by $7.9 M Estimated FY19 Expenses increased by $11.9 M The current estimated deficit for FY19 is $4 M

History of Property Taxes

FY 2019 Revenue Budget changes since 7/16 7/16/18 Presentation FY 2017 Actual FY 2018 Adopted FY 2019 Proposed $ Change FY 2018 Charges For Services $36,095,120 $36,099,843 $37,428,829 $1,328,986 Property Taxes 68,593,712 75,110,529 77,843,640 2,733,111 Intergovernmental Revenue 22,146,710 23,386,809 24,514,966 1,128,157 Licenses & Permits 12,346,208 15,765,756 16,157,317 391,561 Other Taxes 21,063,853 21,495,260 20,691,126 (804,134) Interest 480,376 400,000 - Fines And Forfeitures 1,002,656 986,500 1,041,950 55,450 Miscellaneous 1,284,208 1,761,030 2,352,070 591,040 Transfers In 319,737 140,183 (179,554) Cash Carryforward 2,500,000 4,000,000 1,500,000 Total General Fund Revenue $163,332,580 $177,825,464 $184,570,081 $6,744,617   $37,874,655 $1,774,812 25,412,526 2,025,717 16,207,317 441,561 20,591,126 (904,134) 570,000 170,000 1,724,070 (36,960) 4,382,884 1,882,884 $185,788,351 $7,962,887 Current Budget Increase of $1,218,270

FY 2019 Expense Budget changes since 7/16 FY 2017 Actual FY 2018 Adopted FY 2019 Proposed $ Change FY 2018 Personnel Services $110,217,953 $116,570,523 $126,563,823 $9,993,300 Materials and Services 27,447,936 34,169,292 38,465,948 4,296,656 Internal Service Charge 12,027,874 12,509,252 14,156,477 1,647,225 Capital Outlay 226,494 832,000 320,500 (511,500) Debt Service Costs 5,845,903 9,822,053 11,024,369 1,202,316 Grants and Aids 624,293 488,494 414,744 (73,750) Transfers 7,463,740 3,433,850 2,702,275 (731,575) Reserves & Contingency - 3,000,000 Total General Fund Expense $163,854,191 $177,825,464 $196,648,136 $18,822,672 $121,511,340 $4,940,817 37,157,043 2,987,751 14,118,904 1,609,652 342,500 (489,500) 11,004,144 1,182,091 480,744 (7,750) 2,147,682 (1,286,168) $189,762,357 $11,936,893 7/16/18 Presentation Current Budget Reductions of $(6,885,779)

FY 2019 Personnel Services FY 2017 Actual FY 2018 Budget FY 2019 Proposed % of TOTAL increase Salaries & Wages $65,518,480 $71,361,581 $72,021,924 13.4% Overtime/Holiday Pay 8,316,360 6,318,602 9,270,009 59.7% Employee Benefits 33,650,360 36,389,475 37,521,854 22.9% Workers Compensation 2,732,753 2,500,865 2,697,553 4.0% Total Personnel Services $110,217,953 $116,570,523 $121,511,340 4.2% Total Personnel budget increase over FY 2018 Adopted budget is $4,940,817 or 4.2%.

FTE Changes for General Fund Departments/ Funds FY 2018 Adopted Amendments FINAL FY 2019 Changes Mayor 21.50   1.00 22.50 City Commission 7.00 - Internal Auditor 5.00 Procurement 13.00 Finance 31.00 2.00 33.00 Support Services 9.50 1.50 11.00 (1.00) 10.00 Human Resources 16.00 17.00 City Attorney 0.75 17.75 0.25 18.00 HCD 7.85 7.15 15.00 Police 403.00 402.00 Fire 231.00 3.75 234.75 Development Services 42.42 (1.90) 40.52 Public Works 71.00 8.00 79.00 Engineering 30.00 Library 35.50 36.50 37.50 Parks and Recreation 160.15 161.15 Subtotal - General Fund 1,100.92 16.10 1,117.02 8.40 1,125.42

FTE Changes for all other Funds Departments/ Funds FY 2018 Adopted Amendments FINAL FY 2019 Changes HCD Grants 7.15   (7.15) - Building Permitting 55.58 1.90 57.48 1.00 58.48 Waterfront District 15.35 16.35 Grants 11.25 12.25 (1.00) Art in Public Places Parking Systems 18.00 Utilities 336.50 5.75 Information Technology 50.00 51.00 Fleet Management 22.00 4.00 26.00 27.00 Self Insurance Funds 6.00 Subtotal - Other Funds 512.58 18.15 530.73 0.60 531.33 Citywide Totals: 1,613.50 34.25 1,647.75 9.00 1,656.75

FY 2019 Expenditures by Department FY 2018 Adopted FY 2019 Budget $ Variance % Variance Mayor's Office $6,512,975 $6,861,623 348,648 5.4% City Commission 659,926 670,140 10,214 1.5% Internal Audit 777,565 740,167 (37,398) -4.8% General Government 11,804,260 14,012,267 2,208,007 18.7% Procurement 1,299,718 1,340,505 40,787 3.1% Finance 3,925,881 4,236,522 310,641 7.9% Support Services 3,151,198 3,249,702 98,504 Human Resources 2,523,934 2,740,946 217,012 8.6% City Attorney 3,086,139 3,209,783 123,644 4.0% HCD 999,889 1,718,803 718,914 71.9% Police 57,432,106 59,286,291 1,854,185 3.2% Fire 40,116,852 43,702,620 3,585,768 8.9% Development Services 4,623,530 4,687,074 63,544 1.4% Public Works 15,000,414 16,629,627 1,629,213 10.9% Engineering Services 3,243,066 3,208,683 (34,383) -1.1% Library 4,591,773 5,051,356 459,583 10.0% Parks & Recreation 18,076,236 18,416,248 340,012 1.9% Total General Fund Budget $177,825,464 $189,762,357 $11,936,893 6.7%

Major Changes in Revenue Property Taxes net increase of $ 2.7 Million Charges for Services total increase of $ 1.7 Million $ 0.4 M CRA Administrative Fees $ 1.2 M Garbage and Trash collections $ 0.1 M Engineering Services Intergovernmental total increase of $ 2 Million $ 0.7 M Local Government ½ cent Sales Tax $ 0.4 M School District overtime reimbursement $ 0.8 M Utility Department P.I.L.O.T. $ 0.2 M 911 County call taker reimbursements

Major Changes in Revenue Licenses and Permits increased $ 0.4 Million $ 0.4 M from FPL Franchise Fees Other Taxes decreased ($ 0.9 Million) ($ 0.8 M) decrease in Utility Taxes from Electricity ($ 0.1 M) decrease in Certificate of Use Fee ($ 0.1 M) decrease in Delinquent Tax Interest $ 0.1 M increase in Utility Taxes from Water Carryforward of Fund Balance increased $ 1.8 Million

Major Changes in Expenditures Personnel Services increased $ 4.9 Million $ 2.1 M Salaries and wages 3% increases $ 0.1 M Minimum wage and pay grade changes ($ 0.6 M) Pay reductions for turnover $ 2.5 M Police and Fire overtime $ 0.4 M Police overtime for School District offset by revenue $ 0.4 M Health Insurance $ 0.2 M Workers Compensation

Major Changes in Expenditures Materials and Services increased $ 3 Million $ 1.6 M Contractual Services $ 1.0 M Fleet Equipment Maintenance $ 0.2 M Gas and Diesel Fuel $ 0.2 M Facilities Repair and Maintenance Internal Service Charges increased $ 1.6 Million $ 1.2 M Information Technology Services $ 0.4 M General Liability Insurance

Major Changes In Expenditures Capital Outlay decreased ($ 0.5 Million) replacement equipment purchases were made in FY 2018 with proceeds from the sale of City Hall. Debt Service Charges increased $ 1.2 Million increases for principal & interest on leased vehicles Transfers to Other Funds decreased ($ 1.3 Million) ($ 0.1 M) decrease to Waterfront Programing Fund ($ 0.6 M) decrease to Self Insurance Fund ($ 0.5 M) decrease to Police & Fire Grant Funds Reserved for Contingency increased $ 3 Million

Remaining Budget Process 8/27/2018 at 5:00 p.m. – Commission Meeting Final Fire Assessment Rate Resolution & Chronic Nuisance Assessments 9/13/2018 at 5:01 p.m. – First Public Hearing to Adopt the Tentative Budget and Millage Rate 9/27/2018 at 5:01 p.m. – Final Public Hearing to Adopt the Proposed Budget and Millage Rate

Next Steps…… Review comprehensive fee schedule and fee alternatives for additional revenues Questions?