1. Commission Workshop 2 Preliminary Budget Presentation
July 16, 2018

2. Today’s Agenda Review of Budgetary Trends
Review of Projected Fiscal Year End: 2017/2018
Review of General Fund Operating Budget:
FY 2018/2019
Review of Largest Four Departmental Budgets

3. Budgetary Trends – Property Values
Property Values in Billions from FY 2008 to FY 2019
What year to begin graph with?
*FY18/19 preliminary

4. Budgetary Trends – Total Millage
Total Millage from FY 2008 to FY 2019

5. Historical General Fund (in Millions)
Proof years
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
Budget
2019
Revenue
196.1
187.1
192.2
159.3
156.5
158.0
152.9
155.9
161.1
174.2
177.8
184.6
Expenses
183.4
180.8
188.1
158.5
154.0
160.7
152.0
152.2
161.3
173.1
196.6

6. General Fund FTE Count 2008 - 2019

7. FTEs vs. Property Values

8. Population

9. Current FY 2017/2018 Projections
(In Millions)
FY 2017 Actual
FY 2018 Adopted
FY 2018
Projected
FY 2019
Proposed
$Change
% Change
Revenue
$163.33
$177.82
$197.51
$184.57
$6.75 4%
Expenses
$163.85
$196.11
$196.65
$18.82
11%
Total Variance
$(0.52) -
$1.40
$(12.08)

10. GF Revenue Summary Comparison
(In Millions)
FY 2017 Actual
FY 2018 Adopted
FY 2018
Modified
FY 2018 Projected
FY 2019 Proposed
$ Change to
Property Tax
$68.59
$75.11
$75.17
$77.84
$2.73
License & Permits
12.35
15.76
19.12
16.16
0.40
Intergovernmental
22.15
23.38
24.81
23.44
24.51
1.13
Charges for Services
36.10
36.15
37.43
1.33
Fines & Forfeitures
1.00
0.99
1.03
1.19
1.04
0.05
Transfers
0.32
0.14
(0.18)
Interest
0.48
0.47 -
Miscellaneous
1.28
1.76
1.84
1.41
2.35
0.59
Other Taxes
21.06
21.50
21.5
19.01
20.70
(0.8)
Carryforward
2.50
9.82
4.00
1.50
Total
$163.33
$177.82
$186.69
$186.10
$184.57
$6.75
Sale of Old City Hall
11.41
Total Modified
$198.10
$197.51

11. Current Revenue Projection FY 2018/2019
Revenue from FY 2018 to FY 2019 has increased by $6.8 million, primarily due to:
$4.70 million increase in Property Taxes - gross
$(1.97) million decrease in Delinquent
Property Taxes = $2.73 million total net increase
$1.32 million increase in charges for services
$1.13 million increase in intergovernmental
$0.40 million increase in licenses and permits
$0.26 million decrease in other taxes & transfers
$0.90 million increase from other revenues

12. FY 2019 Proposed Revenues by Source

13. GF Expenditure Summary Comparison
(In Millions)
FY 2017 Actual
FY 2018 Adopted
FY 2018 Modified
FY 2018 Projected
FY 2019 Proposed
$ Change to
FY 2018
Personnel Services
$110.21
$116.57
$117.07
$114.45
$126.57
10.00
Materials & Services
27.45
34.17
37.87
35.30
38.47
4.30
Internal Services
12.03
12.51
14.19
14.16
1.65
Capital
0.23
0.83
2.86
2.77
0.32
(0.51)
Debt Service
5.85
9.82
9.83
11.02
1.20
Grants & Aids
0.62
0.49
0.74
0.73
0.41
(0.08)
Transfers
7.46
3.43
7.43
2.70
(0.73)
Reserves & Contingency -
3.00
Total
$163.85
$177.82
$189.98
$184.70
$196.65
$18.83
Sale of Old City Hall
11.41
Total Modified
$201.39
$196.11

14. Current Expenditure Projections FY 2018/2019
Expenditures from FY 2018 to FY 2019 have increased by $18.83 million. The changes include:
Personnel Services increase of $10 million
$2.2 million 3% Cost of Living increase
$1.2 million Positions added and upgraded since
10/1/17
$0.4 million Firefighter grant match & positions to GF
$3.4 million Overtime/Holiday Pay
$2.8 million Benefits including Retirement

15. Current Expenditure Projections FY 2018/2019
Materials & Services increase of $4.3 million
$1.10 million Contracts & Professional Services
$0.99 million Parks maintenance, fencing & repairs
$0.19 million Travel & Training
$0.15 million Repair & Maintenance services
$0.15 million Economic Development
$1.10 million Other Dept. increases
$0.37 million Real Estate Mgmt. Fund 139 to GF
$0.24 million Books Publications & Library Materials

16. Current Expenditure Projections FY 2018/2019
Other Expenditure Increases
$ million Future Equipment Replacement
$(0.51) million Capital Outlay
$ million Debt Service Costs
$(0.07) million Grants & Aids
$(0.73) million Transfers
$ million Reserved for Contingency

17. FY 2019 Proposed Expenditures by Source

18. Largest Four GF Departments
(In Millions)
Largest Four Departments make up 73% of the General Fund’s Budget
Department
FY15/16
Actual
FY16/17
FY17/18
Adopted
FY18/19
Proposed
$ change over FY18 Adopted
% change over FY18 Adopted
Police
59.60
55.16
57.43
62.41
4.98 9%
Fire
32.79
34.08
40.12
44.13
4.01
10%
Parks & Recreation
13.87
14.94
18.08
19.27
1.19 7%
Public Works
12.35
13.15
15.00
16.88
1.88
13%
Total
$118.61
$117.33
$130.63
$142.69
$12.06

19. GF Budget by Department Breakdown

20. Police Department (In $ millions)
32% of GF Expenditures
FY 2017 Actual
FY 2018 Adopted
FY 2019 Proposed
$ Change
% Change
Personnel Services
$43.17
$44.22
$47.60
3.38 8%
Materials & Services
5.30
6.28
6.72
0.44 7%
Internal Services
6.47
6.21
6.97
0.76
12%
Capital
0.17 -
0.02
Debt Service
0.48
1.02
0.54
113%
Grants & Aids
0.05
0.07
0.08
0.01
14%
Transfers
(0.17)
(100)%
Total
$55.16
$57.43
$62.41
$4.98 9%
FTEs
393.0
403.0
402.0
(1.0)
(0.25)%

21. Police Department Highlights
Expenditure Increases of $4.9 Million
$865, Salaries
$507, Benefits
$1,941,378 Overtime
169,378 Court & case follow-ups
142,000 Community Policing
180,000 Special Response team training & callouts
125,000 Youth Programs RIP/JAM/PAL/Cops & Scholars
110,000 Trainings
160,000 Investigations
120,000 Extension of Duties & call outs
550,000 Manpower for Patrol Coverage
385,000 Special Patrols

22. Police Department Highlights
Expenditure Increases
$453,588 Materials & Services
$20, Vehicle for Water Catchment area
$653,939 Future Equipment Replacement
$537,717 Principal & Interest on lease
vehicles

23. Police Department Highlights
The Police Department’s General Fund budget is
$62,412,327 or 32% of the total General Fund budget.
Revenue Increases
$70, Water catchment Patrol Reimbursement
$213, Dispatch Reimbursement from PBC
$100, Presidential Overtime Reimbursement

24. Fire Department (In $ millions)
22% of GF Expenditures
FY 2017 Actual
FY 2018 Adopted
FY 2019 Proposed
$ Change
% Change
Personnel Services
$29.96
$34.00
$37.49
$3.49
10%
Materials & Services
3.00
3.98
4.37
0.39
Internal Services
1.13
1.48
1.49
0.01
0.68%
Capital -
(0.01)
(100%)
Debt Service
0.27
0.40
0.13
48%
Transfers
0.37
Total
$34.08
$40.11
$44.12
$4.01
FTEs
213.62
231.00
234.75
3.75
1.62%

25. Fire Department Highlights
The Fire Department’s General Fund Budget is $44,127,471 or 22% of the total General Fund budget.
Expenditure Increases of $4 Million
$1,631,392 Salary and Wages
$687, Benefits
$1,187,500 IAFF Bargaining unit overtime trigger change from 159hrs to 144hrs
$394, Materials & Services
$128, Principal & Interest for lease vehicles

26. Parks and Recreation (In $ millions)
10% of GF Expenditures
FY 2017 Actual
FY 2018 Adopted
FY 2019 Proposed
$ Change
% Change
Personnel Services
$8.99
$10.51
$10.95
$0.44 4%
Materials & Services
5.22
6.29
7.39
1.1
18%
Internal Services
0.73
0.77
0.93
0.16
21%
Capital -
0.51
(0.51)
100%
Total
$14.94
$18.08
$19.27
$1.19 7%
FTEs
156.35
160.15 -

27. Parks and Recreation Highlights
Park & Recreation’s General Fund budget is $19,270,647 or 10% of the total General Fund budget
Expenditure Increases of $1.2 Million
$442, Salaries & Benefits
$35, Villages maintenance contract
$175, Lincoln Park maintenance, fencing & irrigation
$80, Gaines Park repairs & fencing
$233,495 Dreher Park guardrail replacement

28. Parks and Recreation Highlights
Expenditure Increases
$190, Bill Moss Paseo re-sod
$180, Outsource right of way & median mowing
$60, Irrigation, trees, and sod replacements
$150, Replace 2 buses
$159, Future Fleet Replacement
$(513,000) Capital Outlay

29. Public Works (In $ millions)
9% of GF Expenditures
FY 2017 Actual
FY 2018 Adopted
FY 2019 Proposed
$ Change
% Change
Personnel Services
$4.93
$5.40
$5.95
$0.55
10%
Materials & Services
7.04
7.90
8.08
0.18 2%
Internal Services
1.17
1.08
1.80
.72
67%
Capital
0.01 -
Debt Service
0.62
1.04
0.42
68%
Total
$13.15
$15.00
$16.87
$1.87
12%
FTE’s
72.0
71.0
83.50
12.50
17.6%

30. Public Works Highlights
Public Works General Fund budget is $16,876,842 or 9% of the total General Fund budget
Revenue Increases of $1.1 Million
$1,291, Garbage & Hauling Fees
$62, Street Lighting credits from FPL
$(188,000) Recycling & Special Fuel Tax Refunds
$(91,000) Code Violations

31. Public Works Highlights
Expenditure Increases of $1.9 Million
Added 12.5 positions in order to enhance revenue & services
$554,271 Salaries and Benefits
$215,000 Consultant and new routing program materials
$728,114 Future equipment replacements
$420,741 Principal & Interest for leased vehicles

32. Other Departments Combined
The other departments combined represent 27% of the general fund budget and 14% of the year over year increases.
Department
FY16/17
Actual
FY17/18
Adopted
FY18/19
Proposed
$ change over FY18 Adopted
% change over FY18 Adopted
Other Combined
$46,525,076
$47,199,856
$53,960,849
$6,760,993
14%

33. Next Steps…… Continue to refine projections
Strategic review of planned purchases
Revisit departments for additional savings

34. FY 2019 Budget Calendar
July 16, Commission Workshop 2 : Preliminary Budget Presentation
July 16, Special Commission Meeting : Set “Not to Exceed Rate”
July 16, Commission Meeting : Preliminary Fire Assessment Rate Resolution
July 23 - Aug Community Workshops : Districts 1 – 5
August 20, Final Commission Workshop 3 : Budget Presentation & CIP
August 27, Commission Meeting : Final Fire Assessment Rate Resolution
September 13, First Public Hearing to adopt the tentative budget & millage rate
September 27, Final Public Hearing to adopt the final budget & millage rate
October 1, FY 2018 – 2019 Budget goes into effect

35. Community Workshop Schedule
July 23, 2018; 6pm Fire Station # Broadway, DISTRICT 1
July 25, 2018; 6pm Fire Station # N. Congress Ave, DISTRICT 2
City Hall
July 26, 2018; 6pm Flagler Gallery Clematis Street, DISTRICT 3
July 31, 2018; 6pm Fire Station # Okeechobee, DISTRICT 4
August 1, 2018; 6pm U.B. Kinsey Community Center th Street, 33412
August 2, 2018; 6pm Fire Station # S Dixie Hwy, DISTRICT 5

36. Questions?