1. Commission Workshop 3 Budget Presentation
August 20, 2018

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

3. 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

4. History of Property Taxes

5. 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

6. 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)

7. 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%.

8. 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

9. 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

10. 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%

11. 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

12. 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

13. 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

14. 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

15. Major Changes In Expenditures
Capital Outlay decreased ($ 0.5 Million)
replacement equipment purchases were made in FY 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

16. 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

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