1. 2008-2009 Budget City of Palm Coast, Florida City Council Work Session August 12, 2008

2. Topics Budget Overview Staffing Schedule

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

4. 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.

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

6. 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

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

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

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

10. 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

11. City Council Adopts Millage Rate Fund Appropriations Estimated Revenues

12. 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

13. STAFFING

14. Staffing General Fund 2007-082008-09 Change FTPTFTPTFTPT ADMINISTRATION 280 24 0-40 FINANCE 100900 COMMUNITY DEVELOPMENT 652603-51 STREETS 460 000 ENGINEERING 1601511 REC & PARKS 2133213704 INFORMATION TECHNOLOGY 141 100 FIRE & RESCUE 720670-50 GENERAL FUND 2723625642 -166

15. Staffing Enterprise Fund 2007-082008-09 Change FTPTFTPTFTPT UTILITY 1150 101 FLEET 303000 STORMWATER 180 101 TENNIS 303000 ENTERPRISE FUND 1390 202

16. OVERTIME AUG 06 - 07 AUG 07 - 08Difference 53,309 hours 38,712 hours- 14,597 hours $1,220,388 $994,976- $225,412

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

18. 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%)

19. GENERAL FUND

20. 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 2.96234 (General Fund - 2.61234 mills, Capital Projects Fund - 0.35000 mills). Intergovernmental Revenue includes state sales tax. Fines and Forfeitures includes charges for fire mitigation.

21. 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

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

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

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

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

26. 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

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

28. 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

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

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

31. 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

32. 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: $ 60,000 800 MHz radios: $ 55,000 Security system: $ 25,000 Total $200,000

33. 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

34. 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

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

36. 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

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

38. 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

39. 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

40. 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 $ 35,000 800 MHz Radios $ 95,000 Total $130,000

41. UTILITY

42. 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

43. 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

44. 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

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

46. 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

47. 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

48. 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

49. 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

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

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

52. 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

53. 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

54. TENNIS

55. 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

56. SOLID WASTE

57. 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

58. MISCELLANEOUS FUNDS

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

60. 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

61. 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

62. 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

63. 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

64. Fleet Management Stormwater Capital Funds NEXT WORKSHOP

65. FLEET MANAGEMENT

66. 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

67. STORMWATER

68. 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