_Ea - MemoCITY OF SOUTH M lAM I
OFFICE OF THE CITY MANAGER
INTER-OFFICE MEMORANDUM
THE CITY OF PLEASAN T LIVIN G
To:
From:
Copy:
Date:
SUBJECT:
The Honorable Mayor & City commiSS ~.O
Steven Alexander, City Manager
Alfredo Riverol, CPA, CGFM, CGL.A, Chief Financial Officer
September 23, 2014
2 nd Budget Hearing -Fiscal Year 2014-2015 Proposed Budget
Below is a list of significant changes incorporated in the Proposed FY 2014-2015 Budget
subsequent to the September 9, 2014, budget hearing. These suggested changes incorporate
newly obtained information and of course the recommendations provided by the Mayor and
City Commission.
GENERAL BUDGET ITEMS
CAPITAL IMPROVEMENT PROGRAM
The City has included $100,000 for Citywide Parks Improvement in the FY 2015 Budget; below is
a detailed financial breakdown ofthe proposed projects in this line item:
Fuchs Park Historic Pavilion
Scope: replace old preserved structural wood supports and replace roof.
Approximately: $23,500
Dante Fascell Park -Runoff Mud/Clay -Drainage Issue
Scope: implement a permanent solution to the drainage issue for runoff coming from
the tennis courts.
Approximately: $52,500 (includes survey, geotechnical engineering and construction)
Brewer Park Tennis & Basketball Improvements
Scope: fill cracks, resurface and restripe two (2) tennis courts and one (1) basketball
half court.
Approximately: $16,500
Murray Park Athletic Field
Scope: Turf renovations to include the complete removal of the existing vegetation and
reestablishment of the athletic field turf area. The City and SMCRA have both
committed to fund the matching portion ofthe project in equal amounts.
Approximately: $7,500
Total = $100,000
Additionally, $20,000 has been allocated in the CIP program for FY 16 for a traffic calming study
on 60 th Avenue from 56 th Street (Miller) and 62 nd Avenue. Furthermore, the City has already
included the 42 nd Street, between 62 nd Avenue and 64th Avenue, Roadway and Drainage design
and construction in FY 2015 CIP budget, which was discussed at the first public hearing.
Beginning in FY 2016, the City will be establishing a Parks Acquisition and Capital Improvement
Fund. As per the developer's agreement, the City will be obtaining $250,000 from Metro South
once the project receives the Certificate of Occupancy (CO) in full satisfaction of the
Developer's obligation for parks/open space. The City expects to issue CO in FY 2016. The
monies received from the Metro South Project will provide the initial funds within the Parks
Acquisition and Capital Improvement Fund.
REVENUES
The City is currently researching the details involved with establishing separate exclusive
franchises for towing services city-wide and commercial solid waste hauling.
The City has initiated the procurement process to select a vendor for the installation of
commercial or residential solar panels to be accessed by the entire City and perhaps ultimately
beyond our borders, at a predetermined vendor price. The RFP has been sent to the City
Attorney for his review. Once the procurement process is complete, residents will be allowed
to use the City selected vendor at their discretion.
A revision was made to the explanation of the line-item for Franchise Fee -Electric on page 61
to clarify that the City currently has a franchise agreement with FPL, not an Interlocal
agreement as incorrectly stated in the first draft.
Additional clarification is included in the description for the Parking Fund line item in the
General Fund budget. This line item excludes the businesses in the Hometown District, because
those businesses are accounted for in the Hometown District Improvement Trust Fund.
Staff has reviewed and updated the CRA funds transfer amount. The revision excludes code
enforcement expenses related to the CRA and includes a portion of the expenses related to the
use of the City's procurement division to purchase goods and services for the CRA. It should be
noted that the amounts listed below are based on estimates and actual amounts may be
substantially different, especially as it relates to the Madison Square project. Below please find
a breakdown of the expenses related to the CRA transfer to the General Fund:
EXPENSES
Postage & Printing for CRA mail-outs
CRA Vehicle Fuel Expense
CRA Vehicle Insurance Expense
Procurement Division
PD Clothing Allowance
Police Vehicle Fuel Expense
CRA Deputy Clerk (Secretary) Expenses
Finance for Collections
Planning Department Land-Use Amend Processing
GIS (CRA Maps & Demographic Analysis)
Human Resource Services
City Attorney Contract 10%
City Community Pool
CITY ATTORNEY'S OFFICE
1,910
800
500
1,850
400
1,333
7,096
4,490
3,800
7,945
3,050
26,291
50,000
TOTAL 109,465
A budget highlight was added for the City Attorney's Expense line item explaining that this line
item is used to cover printing, travel, faxes, courier fees, etc., as per the City Attorney's
contract. Additionally, the expense for the Lexis Nexis annual subscription has been reallocated
to this line item from the Human Resources Office.
HUMAN RESOURCES OFFICE
The City has recently received the General Liability, Property, Auto, Workers Compensation and
Public Officials and Employment Insurance Policies and their costs, from Public Government
Insurance Trust (PGIT) and Florida Municipal Insurance Trust (FMIT). Below please find a
breakdown of the changes in the City's Proposed FY 15 Budget related to insurance when
compared to the expense line-items that were presented during the first budget hearing on
September 9, 2014:
• The City's workers compensation expenditure amount was reduced by $76,487.
• Auto Insurance increased by $19,871, which was satisfied with reduction from workers
compensation.
• The difference of $56,616 from the reduction of workers compensation and the increase
in auto insurance was applied to the Liability Insurance expense account.
Furthermore, the $40,000 which was allocated to pay Sapoznik was also reallocated to
the Liability Insurance account to help pay for deductibles which may be needed
throughout FY 15. Sapoznik will continue to provide health insurance representation,
on a commission basis, which we believe will continue the same level of excellent
representation and assistance that the firm has always provided (a true value to the
City) at a lower cost than the consulting fee of $40,000.
In FY 2016 the City will be establishing an Insurance Stabilization Reserve Fund with the intent
of preparing for some of the increases, which inherently occurs from one fiscal year to the next
related to General Liability, Property, Auto, Workers Compensation and Public Officials and
Employment Insurance and Health. Any General Funds within the Liability Insurance expense
line item which remains unspent, unencumbered at the end of the fiscal year will be transferred
into the Stabilization Reserve Fund.
BUILDING DEPARTMENT & CODE ENFORCEMENT OFFICE
The activity reports for both the Building Department and Code Enforcement were revised to
reflect the actual numbers rather than estimates and averages for their respective activities
within each of the displayed fiscal years.
PUBLIC WORKS STREETS AND LANDSCAPING DIVISION
In order to provide the reader more clarity, the title for the line item of citywide street lighting
expense was updated to read: Electricity -Street Lights.
PARKS LANDSCAPING DIVISION
A budget highlight was added for the Electricity line item to explain the budgeted expense
revision reflecting current electrical projections based on the electrical usage for the past year.
The history of the fluctuation in this line is due to a full or partial assignment of these expenses
in the Public Works budgets in prior years.
Below please find a comparison of the adopted appropriated amounts for FY 2014 and how it
compares with the FY 2015 Proposed Appropriated amounts.
Appropriation Comparison (FYs) Amount
ADOPTED
FY 2014
General Fund 16,737,052
Stormwater Drain Trust Fund 567,818
Local Option Gas Tax 225,000
Hometown Improvement Fund 0
Tree Trust Fund 15,000
Peoples Transportation 1,100,000
Debt Service 1,241,634
Capital Improvement Program 600,000
Emergency Reserve 0
State Forfeiture 45,000
Federal Forfeiture 818,283
TOTAL 21,349,787
General Fund Additional Expenses
Red light Cameras 512,400
144,000
317,178
2 New Police Officers
CRA Expenses Covered by GF
Streetline Project
Community Pool -6 Months
TOTAL
87,480
88,253
1,149,311
PROPOSED
FY 20lS
17,659,802
351,729
285,000
0
0
1,560,000
1,247,827
1,268,439
0
30,000
887,432
23,290,229
Diff
922,750
-216,089
60,000
0
-15,000
460,000
6,193
668,439
0
-15,000
69,149
1,940,442
The term "ro"-back" is used to describe the total taxable value in the prior fiscal year and the
amount of monies raised by ad-valorem taxes in the year being budgeted .
With the millage roll-back rate, the City would realize exactly the same amount of ad valorem
revenue as the preceding fiscal year. If the City decides to raise the millage rate above the ro"-
back rate , it me ans th at t he co st of gov ernme nt operat i o ns has increased , or th at new p u bli c
service programs have been added to t he budget or a combination of the two .