1. CITY OF NEW SMYRNA BEACH
PROPOSED BUDGET OVERVIEW
July 27, 2016

2. Specific purpose for increase in ad valorem tax revenues
The specific purpose for which ad valorem tax revenues are being increased by $630,921in FY2016/2017 includes:
Implementation of Phase II Salary Study ($478,839 in General Fund)
Wage increase for City employees ($108,411 in General Fund) (Police & Fire Union Contracts includes me too clause)
10 Year Lease for 3 Fire Vehicles - $230K annually
Increase in proposed General Fund budget capital improvements ($97,149) and capital equipment replacement ($669,802) – Total $766,951
The Proposed Operating Millage of will generate $10.6M in tax revenue, or 46.5% of the $22.9M General Fund budget.
The Florida State Statues requires that the specific purposes for increases in ad valorem revenues be discussed
And listed are the items which will be funded by the tax revenue increases –
With the sunset of the 1985 CRA the ongoing maintenance costs for property located in the expired CRA district will be assumed by the General Fund in the amount of $716,065
The General Fund will also assume the CRA’s share of indirect cost which is an allocation for services provided by General Fund administrative dept’s, at $222,474
Wage increase for City employees the impact to the General Fund is($354,689 in General Fund); (Negotiations underway with 3 Unions)
Implementation of Phase I Compensation Study – ($86,904 in General Fund) - (Negotiations underway with 3 Unions)
Increase in right of way maintenance contract - $245K increase from
In FY police officer positions were added to the budget 2 were budget for the entire year and the other 2 were budgeted for half of the year. In FY2016, the annual cost for th 2 positions are recognized and the impact is $60,600. at 100%)
General Fund budget capital improvements ($145,500) and capital equipment replacement ($466,518) – Total $612,018
The Proposed Operating Millage of will generate $9.9M in tax revenue, or 45.5% of the $21.7M General Fund budget.
the specific purposes for the increase in ad valorem tax revenues and they are as follows;
Specific purpose for increase in ad valorem tax revenues

3. Proposed FY2016-2017 budget modified to include changes
Proposed FY budget modified to include changes since June 28th
July 1st Values increased from 3,160,201,791 to 3,164,645,140 from pre-preliminary tax roll released June 1st, 2016.
Increased the 2015 CRA TIF revenue from the estimated $135,747 to $160,290 - based on the July 1st Valuation released by Property Appraiser.
Assistant City Clerk Position added to assist with increasing workload - $49,456 (budgeted for 9 months in FY2017/ Full cost of position - $62,150)
Recommended 2% Wage Increase for employees not compensated thru salary study - $108,411 (General Fund)
Reduced capital by $121,039 – Eliminated Streets Bucket Truck -$106,000 & reduced Sports Complex Scoreboards budget from $55,039 to $40,000 (which will address everything but the soccer field)
changes since the June 26th budget meeting
Changes since June 28th

4. Overview
FY2016/2017 City-wide proposed budget-$42,669,558 (FY 2015/16 revised budget $56,620,946- This figure includes capital projects carry forwards and budget revisions during FY2016)
FY2016/2017 General Fund proposed budget -$22,917,544 (FY 2015/16 revised budget $24,180,044)
Taxable property values increased - (+8.53%)
FY16/17 proposed budget includes the10 year lease payment ($230K) for 3 fire trucks (est. total cost $1.99M) and $766,951 in capital improvements and equipment and vehicle replacements in the General Fund. (Public Safety is $540,802 of the $766,951)
Includes implementation of Cody Study Phase II and 2% COLA for those not receiving Cody Study adjustment.
Utilizing $234K of Police Pension Credit towards purchase of 7 police vehicles. (27 police vehicles within the last 4 years)
HR Assistant position increased from part-time to full-time (keeping up with HR demands)
Proposing maintaining the current operating Millage Rate of ; Debt service millage will decrease to .4000, for a decreased total millage of

5. Percentage Change from FY 2015-16 to FY 2016-17
Property Taxes
Tax Rates:
Description
FY2015/2016
Current
FY Proposed
Percentage Change from FY to FY
General Operating
3.5699
0 %
2005 Debt Service
0.4300
0.4000
-6.9 %
Total City Millage
3.9999
3.9699
-.75%
FY2017 proposed budget was prepared using the current (FY2015) operating millage rate of
Roll-back rates will be released by PA on July 1st. Adjustments may be required after the July 1st pre-liminary values.
Revenue estimated at 95% collection rate as per state statue

6. } City Taxes Volusia County Property Appraiser Parcel Number
Assessed Value
School Board
City's
Exemption
Taxable Value
Average Residential Property Assessed Taxable Value
166,307
25,000
141,307
50,000
116,307
2016
Rolled- back
(1) Proposed
Proposed
TAXING AUTHORITY
MILLAGE RATE
TAXES LEVIED
7.1970
1,016.99
Volusia County-Countywide funds
7.2709
845.66
Mosquito Control
0.1880
21.87
Ponce Inlet/Port Authority
0.0929
10.80
New Smyrna Beach I & S
3.3709
392.06
3.5699
415.20 }
0.4300
50.01
0.4000
46.52
St Johns River Water Management District
0.3023
35.16
Florida Inland Navigation District
0.0320
3.72
SE Volusia Hospital District
2.6340
306.35
$ ,682.62
$ ,702.27
Difference in Sample Taxpayer City Portion (Rolled back vs. Proposed Rate) - $
Monthly Increase in City taxes $
City Taxes

7. Distribution of Taxes Levied by Property Type
Taxable Property Type
Exemptions by Property Type
The next slide shows the make up of the City’s taxable properties.

8. General Fund Expenditures by Function
FY2016/17 Proposed
% of Total
Public Safety
$ ,851,719
51.7%
General Government
4,208,548
18.4%
Culture & Recreation
3,872,050
16.9%
Transportation - Streets
1,336,430
5.8%
Building & Maintenance
658,830
2.9%
Transfers Out to Debt Service
989,967
4.3%
Total
$ ,917,544
100%

9. General Fund Revenues by Source
FY2016/17
Proposed
Inc/(Dec)
% of Total
Property Tax Revenue
$ 10,663,393
$771,494
46.5%
State Revenue Sharing Taxes
3,672,012
8,987
16.0%
Utilities Commission
3,646,175
104,366
15.9%
Public Service Tax
1,888,844
86,730
8.2%
Charges for Services
1,029,160
397,515
4.5%
Franchise Fees
894,998
(8,099)
3.9%
Other Sources
1,122,962
(2,532,109)
4.9%
Total
$22,917,544
100%

10. FY2016/2017 Major Increases in General Fund (All line items reviewed in detail by City Manager and Finance Department)
IMPLEMENTATION OF PHASE II COMPENSATION STUDY -$527,445
GENERAL FUND- $478,838
OTHER FUNDS - $ 48,606
COLA for City employees not receiving a Cody Study Increase- $125,564 (Police & Fire Union Contracts include me too clause/ Negotiations underway with Liuna Union)
GENERAL FUND- $108,411
OTHER FUNDS - $ 17,153
LEASING OF 3 FIRE TRUCKS (10 YEAR LEASE FOR 2 PUMPERS AND 1 LADDER TRUCK)
GENERAL FUND -$230K – (Annual 10 year payment. The vehicles will be owned by the City at the end of the lease period)
CAPITAL EQUIPMENT AND CAPITAL IMPROVEMENT -
GENERAL FUND $766K (Total includes $540,522 in public safety equipment)
POLICE VEHICLES - $234K (Utilizing remaining police pension credit to purchase vehicles)
TOTAL $532K
Total additional major expenses – $1.4M
GENERAL FUND - $ 1.35M - OTHER FUNDS - $ 48K

11. GENERAL FUND DEPARTMENTS
The next 4 slides show each department’s budgets by category. It compares the current year’s budget to the proposed year budget. As I read through each departments total proposed budget, please feel free to interject, department directors are available if you have any questions.
GENERAL FUND DEPARTMENTS

12. GENERAL FUND DEPARTMENTS, cont’d

13. SPECIAL REVENUE FUNDS

14. OTHER FUNDS

15. Capital Equipment requests, Funded FY2016/2017
GENERAL FUND (001)
Information Technology (51302)
Replace 8 Brocade/Foundry switches with Cisco Switches (R)
$ ,000
Police (52101)
2 Full Size Sedans(R)
$ ,000
5 Police Interceptor Sedans (R)
180,000
$ ,000
Fire (52201)
MZ Radios(R)
$ ,000
Commercial Washer/Extractor(R)
6,532
2 Thermal Enhancer Imagers(R)
13,470
2017 Chevrolet Cruze(R)
20,000
SCBAs & Bottles(R)
235,800
$ ,802

16. Capital Equipment requests, Funded FY2016/2017, cont.
GENERAL FUND (001)
Recreation (57201)
Small Sedan (R)
$ ,000
Parks (57202)
Trailer with dedicated pressure washer, taml & hoses(R)
$ ,000
60" Riding Mower with zero turn radius; 2h HP engine(R)
10,000
12' Dump Trailer
8,000
$ ,000
Sports Complex (57501)
Replacement of 2 Scoreboards
$ ,000
Building & Maintenance (59101)
2 Nissan Frontiers 4x2 w/ Canopy Topper & Access (R)
John Deere TS 4x2 Gator
$ ,000
Total General Fund (001)
$ ,802

17. Capital Equipment requests, funded FY2016/2017, cont.
Stormwater (101)
4 x 4 Loader Backhoe(R)
$ ,000
Total Stormwater Fund (101)
Law Enforcement Trust (103)
Hostage Negotiation Equipment
$ ,250
Total Law Enforcement Trust Fund (103)
Fleet (501)
2017 Crew Cab w/Utility Body(R)
$ ,000
Hydraulic Jack for 30,000 lb. Vehicle Service Lift
8,000
Total Golf Course (401)
$ ,000
Total Capital Outlay (City-Wide)
$ ,052

18. Capital improvements requests, funded FY2016/2017
GENERAL FUND (001)
Fire Department (52201)
Garage Bay Floor Replacements (Stations 51 & 52)
Garage Bays floor replacement. Floors have deteriorated and need to be resurfaced since they have become non-grip
$ ,000
Recreation (57201)
Babe James Center (CDBG Grant Funded)
To add an ADA compliant ramp and parking spaces. The cost will be 100% financed by CDBG grant dollars.
19,149
Woman's Club
Renovations to include but not limited to electrical upgrade, plumbing upgrade, painting interior walls and baseboards, termite damage and structural repairs analysis
28,000
Parks (57202)
Mary Tot Lot Pavilion
Adding a Pavilion at the Mary Avenue Tot Lot. The cost will be 100% financed by CDBG grant dollars.
13,000
Building Maintenance (59101)
Electrical Upgrades Canal/Flagler
Electrical upgrades for City outlets along Canal Street and Flagler Avenue. Replacement of GFI outlets on 55 poles on Canal and 25 poles on Flagler
12,000
CDBG Funds
32,149
General Fund
65,000
Total
$ ,149

19. Capital improvements requests, funded FY2016/2017, Cont.
LAW ENFORCEMENT TRUST (103)
Galvanized Steel Shelter
40' x 60" Shelter for PD Equipment including vehicles, trailers, PAL bus, SWAT vehicles. Crime Scene Trailer, etc.
$ ,000
$ ,000
AIRPORT FUND (104)
Airport Hangar Renovations
Major repairs to hangar buildings including door replacement, roof repairs, etc.
$ ,000
12,000 Gal Fuel Tank
Install additional 12,000 gallon fuel tank to increase Av-Gas storage capacity (80% Funded by FDOT/20% Funded by Airport Fund)
140,000
Four 60' x 60' Corporate Hangars
Design and construct x 60 Corporate Hangars (80% Funded by FDOT/20% Funded by Airport Fund)
1,000,000
New Administrative Office and Maintenance Facility
Construct new facility for airport administration office and maintenance functions. To lease existing office facility. (80% Funded by FDOT/20% Funded from Airport Fund)
500,000
$ ,690,000

20. General Equipment Requests, Unfunded, FY2016/2017
Fire (52201)
MZ Radios(R)
$ ,000
Ford F 250 SRW 4WD Crew Cab Support Vehicle Replacement(R)
42,000
$ ,000
Streets (54101)
F-550 Truck with 42.5 Boom and Bucket Attachment(R)
$ ,000
Front End Loader(R)
160,000
$ ,000
EOC (52501)
2017 Ford F250 4WD Crew Cab - Division Chief(R)
$ ,000
MZ Radios (R)
8,000
$ ,000
Total
$ ,000

21. General fund improvement Requests, Unfunded, FY2016/2017
Recreation (57201)
City Gym (Live Oak)
Replace 30 ton air conditioning unit in the City Gym. One of the units is not currently working and the other has been repaired numerous times
$ ,000
Shuffleboard Courts
Maintenance to retain condition of shuffleboard courts
13,000
Bridge Fish
Five fish underneath the overpass require refurbishment
5,000
Parks (57202)
Grayce Barck Kenember Park Repair
Replace roofs of 2 picnic pavilions which are in disrepair and replace decking and handrails on the boardwalk
25,000
Sports Complex (57501)
Refurbish Warning Track
Refurbish Warning Track on HS baseball field. Add warning tracks to the 4 little league fields and the 3 softball fields
55,000
Total
$ ,000

22. SUMMARY
General Fund Proposed Operating Millage – (Current rate of FY )
Debt Service Millage (6.9% reduction when compared to FY2016)
Staff recommends proposed total City Millage of (.75% reduction)
for FY

23. Budget Calendar
September 14th – Tentative First Public Hearing to adopt tentative millage –– 5:30pm
September 27nd – Tentative Second Public hearing to adopt final millage –– 5:30pm