Commission Workshop 2 Preliminary Budget Presentation July 16, 2018

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

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

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

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

General Fund FTE Count 2008 - 2019

FTEs vs. Property Values

Population 2008 - 2019

Current FY 2017/2018 Projections (In Millions) FY 2017 Actual FY 2018 Adopted FY 2018 Projected FY 2019 Proposed $Change 2018-2019 % 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)

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

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

FY 2019 Proposed Revenues by Source

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

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

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

Current Expenditure Projections FY 2018/2019 Other Expenditure Increases $1.65 million Future Equipment Replacement $(0.51) million Capital Outlay $1.20 million Debt Service Costs $(0.07) million Grants & Aids $(0.73) million Transfers $3.00 million Reserved for Contingency

FY 2019 Proposed Expenditures by Source

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

GF Budget by Department Breakdown

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)%

Police Department Highlights Expenditure Increases of $4.9 Million $865,223 Salaries $507,589 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

Police Department Highlights Expenditure Increases $453,588 Materials & Services $20,500 Vehicle for Water Catchment area $653,939 Future Equipment Replacement $537,717 Principal & Interest on lease vehicles

Police Department Highlights The Police Department’s General Fund budget is $62,412,327 or 32% of the total General Fund budget. Revenue Increases $70,446 Water catchment Patrol Reimbursement $213,000 911 Dispatch Reimbursement from PBC $100,000 Presidential Overtime Reimbursement

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%

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 $687,436 Benefits $1,187,500 IAFF Bargaining unit overtime trigger change from 159hrs to 144hrs $394,704 Materials & Services $128,587 Principal & Interest for lease vehicles

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 -

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 $442,399 Salaries & Benefits $35,000 Villages maintenance contract $175,185 Lincoln Park maintenance, fencing & irrigation $80,000 Gaines Park repairs & fencing $233,495 Dreher Park guardrail replacement

Parks and Recreation Highlights Expenditure Increases $190,000 Bill Moss Paseo re-sod $180,000 Outsource right of way & median mowing $60,000 Irrigation, trees, and sod replacements $150,000 Replace 2 buses $159,934 Future Fleet Replacement $(513,000) Capital Outlay

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%

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 $1,291,900 Garbage & Hauling Fees $62,760 Street Lighting credits from FPL $(188,000) Recycling & Special Fuel Tax Refunds $(91,000) Code Violations

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

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%

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

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

Community Workshop Schedule July 23, 2018; 6pm Fire Station #3 5050 Broadway, 33407 DISTRICT 1 July 25, 2018; 6pm Fire Station #5 500 N. Congress Ave, 33401 DISTRICT 2 City Hall July 26, 2018; 6pm Flagler Gallery 401 Clematis Street, 33401 DISTRICT 3 July 31, 2018; 6pm Fire Station #7 8011 Okeechobee, 33411 DISTRICT 4 August 1, 2018; 6pm U.B. Kinsey Community Center 720 8th Street, 33412 August 2, 2018; 6pm Fire Station #2 4301 S Dixie Hwy, 33407 DISTRICT 5

Questions?