City Council Special Meeting-Budget

City Hall City of Palm Coast 160 Lake Avenue Agenda Palm Coast, FL 32164 www.palmcoastgov.com CITY COUNCIL SPECIAL BUSINESS - BUDGET Mayor Milissa Holland Vice Mayor Robert G. Cuff Council Member Nick Klufas Council Member Vincent Lyon Council Member Heidi Shipley Wednesday, September 5, 2018 5:05 PM CITY HALL City Staff Jim Landon, City Manager William Reischmann, City Attorney Virginia A. Smith, City Clerk > Public Participation shall be in accordance with Section 286.0114 Florida Statutes. > Other matters of concern may be discussed as determined by City Council. > If you wish to obtain more information regarding the City Council’s agenda, please contact the City Clerk's Office at 386-986-3713. > In accordance with the Americans with Disabilities Act, persons needing assistance to participate in any of these proceedings should contact the City Clerk at 386-986-3713, at least 48 hours prior to the meeting. > City Council Meetings are televised on Charter Spectrum Networks Channel 495 and on AT&T U-verse Channel 99. > All pagers and cell phones are to remain OFF while City Council is in session. A. CALL TO ORDER B. PLEDGE OF ALLEGIANCE TO THE FLAG C. ROLL CALL D. PRESENTATIONS 1 PRESENTATION OF FISCAL YEAR 2018-2019 PROPOSED BUDGET AND REVISED FY 2017- 2018 BUDGET FOR ALL APPROPRIATED FUNDS RECESS CITY COUNCIL MEETING AND CONVENE CRA BOARD 2 SR 100 CORRIDOR CRA RESOLUTION 2018-XX ESTABLISHING THE TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING THE SR 100 CORRIDOR CRA BUDGET FOR FISCAL YEAR 2017-2018 City of Palm Coast Created on 9/5/18 1  ADJOURN CRA BOARD MEETING AND RECONVENE CITY COUNCIL MEETING E. RESOLUTIONS 3 RESOLUTION 2018-XX SETTING THE TENTATIVE MILLAGE RATE FOR FISCAL YEAR 2018- 2019 4 RESOLUTION 2018-XX ESTABLISHING THE TENTATIVE BUDGET FOR FISCAL YEAR 2018- 2019 AND AMENDING THE FISCAL YEAR 2017-2018 BUDGET F. PUBLIC PARTICIPATION Public Participation shall be held in accordance with Section 286.0114 Florida Statutes. After the Mayor calls for public participation each member of the audience interested in speaking on any topic or proposition not on the agenda or which was discussed or agendaed at the previous City Council Workshop, shall come to the podium and state their name. Each speaker will have up to three (3) minutes each to speak. The Mayor will advise when the three (3) minutes are up and the speaker will be asked to take a seat and wait until all public comments are finished to hear answers to all questions. Once all members of the audience have spoken, the Mayor will close public participation and no other questions/comments shall be heard. Council and staff will then respond to questions posed by members of the audience. Should you wish to provide Council with any material, all items shall be given to the City Clerk and made part of the record. If anyone is interested in discussing an issue further or ask additional questions, individual Council Members and staff will be available after the meeting to discuss the matter and answer questions. G. ADJOURNMENT ATTACHMENTS TO MINUTES City of Palm Coast Created on 9/5/18 2  City of Palm Coast, Florida Agenda Item Agenda Date : 9/5/2018 Department FINANCE Amount Item Key 4156 Account Subject PRESENTATION ON FISCAL YEAR 2018-2019 BUDGET Background : During the months of July and August 2018, through a series of budget workshops, Finance staff presented City Council with an overview of the proposed budget for all appropriated funds. Staff will now provide City Council with a presentation of the final proposed Fiscal Year 2018- 2019 Budget for all appropriated funds. Recommended Action : For presentation only. 3  City of Palm Coast, Florida Agenda Item Agenda Date : 9/5/2018 Department FINANCE Amount Item Key 4174 Account # Subject SR 100 CORRIDOR CRA RESOLUTION 2018-XX ESTABLISHING THE TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING THE SR 100 CORRIDOR CRA BUDGET FOR FISCAL YEAR 2017-2018 Background : The attached resolution proposes the adoption of the tentative budget for Fiscal Year 2018- 2019 for the SR 100 Corridor Community Redevelopment Agency (SR 100 Corridor CRA) at a total amount of $2,202,162. The resolution also amends the Fiscal Year 2017-2018 budget as discussed during the budget workshops. The total revised SR 100 Corridor CRA budget for Fiscal Year 2017-2018 will be $2,470,501 compared to the original budget of $1,863,888. The effect of this current amendment will result in a total increase of $606,613 from the original budget adopted for Fiscal Year 2017-2018. This increase is mainly the result of the sale of land in the SR100/Bulldog Drive area in the amount of $685,630. Recommended Action : Adopt the tentative budget for the SR 100 Corridor CRA for Fiscal Year 2018-2019 and amend the Fiscal Year 2017-2018 budget. 4  RESOLUTION 2018-____ SR 100 CORRIDOR COMMUNITY REDEVELOPMENT AGENCY ADOPTING TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING BUDGET FOR FISCAL YEAR 2017-2018 A RESOLUTION OF THE STATE ROAD 100 CORRIDOR COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALM COAST, FLAGLER COUNTY, FLORIDA, ADOPTING THE TENTATIVE SR 100 CORRIDOR CRA BUDGET FOR THE FISCAL YEAR 2018-2019; AMENDING THE FISCAL YEAR 2017-2018 BUDGET AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the State Road 100 Corridor Community Redevelopment Agency (SR 100 Corridor CRA) of the City of Palm Coast, Flagler County, Florida, held a properly noticed public hearing on September 5th, 2018, relating to the tentative budget for Fiscal Year 2018-2019; and WHEREAS, the SR 100 Corridor CRA has reviewed revenues and expenditures for Fiscal Year 2017-2018 and determined that budget adjustments should be made. NOW, THEREFORE, BE IT RESOLVED by the SR 100 Corridor CRA of the City of Palm Coast, Flagler County, Florida, that: SECTION 1. APPROVAL OF TENTATIVE BUDGET. The SR 100 Corridor CRA of the City of Palm Coast, hereby adopts the tentative budget for Fiscal Year 2018-2019 at $2,202,162, as attached hereto and incorporated herein by reference as Exhibit “A – CRA”. SECTION 2. BUDGET AMENDMENT. The SR 100 Corridor CRA of the City of Palm Coast hereby amends the Fiscal Year 2017-2018 SR100 CRA budget at $2,470,501. SECTION 3. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption by the SR 100 Corridor CRA. Resolution 2018-_____ Page 1 of 2 5  DULY PASSED AND ADOPTED by the State Road 100 Corridor Community Redevelopment Agency of the City of Palm Coast, Florida, on this 5th day of September 2018. State Road 100 Corridor Community Redevelopment Agency of the ATTEST: City of Palm Coast, Florida MILISSA HOLLAND, CHAIRMAN VIRGINIA A. SMITH, CITY CLERK Attachment: Exhibit A - CRA Approved as to form and legality ______________________________________ William E. Reischmann, Jr., Esq. City Attorney Resolution 2018-_____ Page 2 of 2 6 EXHIBIT A FY 2019-2018 SR100 COMMUNITY REDEVELOPMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ 1,139,796 $ 1,211,111 Transfers from Other Funds 645,075 721,730 Misc. Revenues 685,630 - Appropriated Fund Balance - 269,321 TOTAL REVENUES: $ 2,470,501 $ 2,202,162 EXPENDITURES: Operating Expenses $ 139,237 $ 146,785 Capital Outlay 202,103 200,000 Transfers to Other Funds 600,000 923,000 Contingency 599,510 - Debt Service 929,651 932,377 TOTAL EXPENDITURES: $ 2,470,501 $ 2,202,162 7  City of Palm Coast, Florida Agenda Item Agenda Date : 9/5/2018 Department FINANCE Amount Item Key 4173 Account # Subject RESOLUTION 2018-XX SETTING THE TENTATIVE MILLAGE RATE FOR FISCAL YEAR 2018-2019 Background: Within 80 days of certification of value, but not earlier than 65 days after certification, State law requires local government taxing authorities to hold a public hearing on the tentative millage rate and budget. This hearing is publicized via the TRIM Notice mailed out by the Property Appraiser. At this hearing, the taxing authority will: 1. Discuss the percentage increase in millage over the rolled-back rate, if any, and the specific purposes for which the ad valorem tax revenues are being increased. 2. Allow the general public to speak and ask questions. 3. Adopt a tentative millage and budget. 4. Within 15 days following the tentative budget hearing, the taxing authority shall advertise its intent to adopt a final millage and budget. The following outlines the required format and exact wording, according to Section 200.065(2)(e)1., Florida Statutes, for the adoption of the tentative millage rate and the tentative budget for the City: Adopt Proposed Millage Rate: STEP ONE: Action: Introduce the tax issue: MAYOR ANNOUNCES: “The City of Palm Coast proposes to levy a millage rate of 4.6989 mills. This is an increase of .3581 mills or 8.25% over the rolled-back rate of 4.3408.” STEP TWO: Action: Hear Public Comment on Proposed Millage Rate: Hear public comments regarding the proposed millage rate. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. STEP THREE: Action: Adopt the tentative millage rate resolution: MAYOR ANNOUNCES: “The City of Palm Coast proposes to adopt a millage rate of 4.6989 mills.” Recommended Action : Adopt Resolution 2018-XX setting the tentative millage rate for fiscal year 2018-2019. 8  RESOLUTION NUMBER 2018-_____ TENTATIVE MILLAGE RATE A RESOLUTION ESTABLISHING A TENTATIVE AD VALOREM TAX RATE FOR THE CITY OF PALM COAST, FLAGLER COUNTY, FLORIDA, FOR FISCAL YEAR 2018/2019; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Palm Coast, Flagler County, Florida, held a properly noticed public hearing on September 5, 2018 relating to the establishment of a tentative ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Palm Coast, Flagler County, Florida, has been certified by the County Property Appraiser to the City of Palm Coast as $5,002,780,162. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Coast, Flagler County, Florida, that: SECTION 1. APPROVAL OF TENTATIVE MILLAGE RATE. The fiscal year 2018/2019 tentative millage rate shall be 4.6989 mills, which is .3581 mills or 8.25% greater than the rolled-back rate of 4.3408. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption by the City Council. DULY PASSED AND ADOPTED by the City Council of the City of Palm Coast, Florida, on this 5th day of September 2018. CITY OF PALM COAST, FLORIDA ATTEST: MILISSA HOLLAND, MAYOR VIRGINIA A. SMITH, CITY CLERK Approved as to form and legality William E. Reischmann, Jr., Esq. City Attorney Resolution 2018-_____ Page 1 9  City of Palm Coast, Florida Agenda Item Agenda Date : 9/5/2018 Department FINANCE Amount Item Key 4157 Account # Subject RESOLUTION 2018-XX ESTABLISHING THE TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING THE FISCAL YEAR 2017-2018 BUDGET Background : The attached resolution proposes the adoption of the tentative budget at a total amount of $162,197,869.” The attached exhibits provide the breakdown by fund in the Fiscal Year 2018- 2019 column on the exhibits. This Resolution also amends the Fiscal Year 2017-2018 budget as discussed during the budget workshops. The total revised budget for Fiscal Year 2017-2018 will be $151,868,473 compared to the original budget of $156,442,639. The effect on the budget is a decrease of $4,574,166 for the fiscal year. The breakdown by fund is shown in the Fiscal Year 2017-2018 Revised Budget column of the exhibits. Within 80 days of certification of value, but not earlier than 65 days after certification, State law requires local government taxing authorities to hold a public hearing on the tentative millage rate and budget. This hearing is publicized via the TRIM Notice mailed out by the Property Appraiser. At this hearing, the taxing authority will: 1. Discuss the percentage increase in millage over the rolled-back rate, if any, and the specific purposes for which the ad valorem tax revenues are being increased. 2. Allow the general public to speak and ask questions. 3. Adopt a tentative millage and budget. 4. Within 15 days following the tentative budget hearing, the taxing authority shall advertise its intent to adopt a final millage and budget. The following outlines the required format and exact wording, according to Section 200.065(2)(e)1., Florida Statutes, for the adoption of the tentative millage rate and the tentative budget for the City: THE FOLLOWING STEPS MUST BE COMPLETED ONLY AFTER ADOPTING THE TENTATIVE MILLAGE: Adopt Tentative Budget: STEP ONE: Action: Introduce Tentative Budget: MAYOR ANNOUNCES: “The City of Palm Coast proposes to adopt a budget with total appropriated expenditures and reserves of $162,197,869.” 10 STEP TWO: Action: Hear Public Comment on the Proposed Budget: Hear public comments regarding the proposed budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. STEP THREE: Action: (after public comment) Adopt the Tentative Budget Resolution: MAYOR ANNOUNCES: “The City of Palm Coast proposes to adopt a tentative budget of “$162,197,869” STEP FOUR: Action: (after Resolution is adopted) Announce Public Hearing: MAYOR ANNOUNCES: “The Public Hearing to adopt the final millage rate and budget is scheduled for September 19, 2018, at 5:05 p.m., at the Palm Coast City Hall, Community Wing.” Recommended Action : ADOPT RESOLUTION 2018-XX ESTABLISHING THE TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING THE FISCAL YEAR 2017-2018 BUDGET 11  RESOLUTION NUMBER 2018-____ ADOPTING TENTATIVE BUDGET FOR FISCAL YEAR 2018-2019 AND AMENDING BUDGET FOR FISCAL YEAR 2017-2018 A RESOLUTION OF THE CITY OF PALM COAST OF FLAGLER COUNTY, FLORIDA, ADOPTING THE TENTATIVE BUDGET FOR THE FISCAL YEAR 2018- 2019; AMENDING THE FISCAL YEAR 2017-2018 BUDGET AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Palm Coast, Flagler County, Florida, held a properly noticed public hearing on September 5, 2018, relating to the tentative budget for Fiscal Year 2018-2019; and WHEREAS, the City of Palm Coast, Flagler County, Florida, approved Resolution 2018- ____ adopting a tentative millage of 4.6989. mills; and WHEREAS, the City of Palm Coast has reviewed revenues and expenditures for Fiscal Year 2017-2018 and determined that budget adjustments should be made. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Coast, Flagler County, Florida, that: SECTION 1. APPROVAL OF TENTATIVE BUDGET. The City Council of the City of Palm Coast adopts the tentative budget for Fiscal Year 2018-2019 at $162,197,869 as specified in the Fiscal Year 2018-2019 Budget column of Exhibit “A.” SECTION 2. BUDGET AMENDMENT. The City Council of the City of Palm Coast amends the Fiscal Year 2017-2018 budget at $151,868,473 as specified in the Fiscal Year 2017- 2018 Revised Budget column of Exhibit “A.” SECTION 3. EFFECTIVE DATE. This Resolution shall take effect immediately upon its passage and adoption by the City Council. Resolution 2018-_____ Page 1 of 2 12  DULY PASSED AND ADOPTED by the City Council of the City of Palm Coast, Florida, on this 5th day of September 2018. CITY OF PALM COAST, FLORIDA ATTEST: MILISSA HOLLAND, MAYOR VIRGINIA A. SMITH, CITY CLERK Attachment: Exhibit A – Budget Detail Approved as to form and legality ______________________________________ William E. Reischmann, Jr., Esq. City Attorney Resolution 2018-_____ Page 2 of 2 13 EXHIBIT A - Budget Summary attachment for public hearings FY 2019-2018 ALL APPROPRIATED FUNDS PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET TOTAL REVENUES: $ 151,868,473 $ 162,197,869 TOTAL EXPENDITURES: $ 151,868,473 $ 162,197,869 14 EXHIBIT A - Budget Summary attachment for public hearings FY 2019-2018 GENERAL FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Ad Valorem Taxes $ 19,368,041 $ 22,204,799 Local Option, Use and Fuel Taxes 325,000 325,000 Communications Services Taxes 2,289,875 2,279,670 Local Business Tax 400,000 400,000 Permits, Fees and Special Assessments 1,027,500 1,077,500 Intergovernmental Revenue 4,074,208 4,246,396 Charges for Services 5,880,574 5,405,817 Judgments, Fines & Forfeits 456,000 396,000 Interest and Other Earnings 80,000 88,000 Miscellaneous Revenues 92,300 65,000 Transfers from Other Funds 883,744 936,180 Appropriated Fund Balance 360,380 - TOTAL REVENUES: $ 35,237,622 $ 37,424,362 EXPENDITURES: City Council $ 118,958 $ 157,056 City Manager 379,038 397,913 Communications & Marketing 424,886 455,574 Purchasing and Contracts Management 349,056 405,366 Economic Development 432,836 473,191 City Clerk 168,544 164,410 Personnel Management 543,237 602,828 City Attorney 520,086 526,473 Financial Services 934,212 943,914 Community Development 4,081,760 4,127,421 Fire 8,747,897 8,931,687 Law Enforcement 3,338,578 3,505,503 Public Works 8,414,980 9,202,716 Engineering 1,964,150 1,230,968 Recreation and Parks 1,624,980 1,646,855 Pool - 431,833 Tennis Center 288,629 324,328 Golf Course 1,528,106 1,572,365 Non-Departmental 1,377,689 2,323,961 TOTAL EXPENDITURES: $ 35,237,622 $ 37,424,362 15 EXHIBIT A FY 2019-2018 CDBG FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ 1,217,298 $ 506,673 Appropriated Fund Balance - 305,000 TOTAL REVENUES: $ 1,217,298 $ 811,673 EXPENDITURES: Operating Expenses $ 511,086 $ 331,673 Transfers to Other Funds 400,000 480,000 Contingency 306,212 - TOTAL EXPENDITURES: $ 1,217,298 $ 811,673 16 EXHIBIT A FY 2019-2018 POLICE EDUCATION FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Judgments, Fines & Forfeits $ 5,000 $ 4,500 Appropriated Fund Balance 3,000 1,000 TOTAL REVENUES: $ 8,000 $ 5,500 EXPENDITURES: Operating Expenses $ 7,000 $ 4,500 Contingency 1,000 1,000 TOTAL EXPENDITURES: $ 8,000 $ 5,500 17 EXHIBIT A FY 2019-2018 DISASTER RESERVE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ 1,675,000 $ - Misc Revenues 8,141 - Appropriated Fund Balance 326,859 - TOTAL REVENUES: $ 2,010,000 $ - EXPENDITURES: Operating Expenses $ 2,010,000 $ - TOTAL EXPENDITURES: $ 2,010,000 $ - 18 EXHIBIT A FY 2019-2018 SPECIAL EVENTS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ 25,180 $ 20,000 Charges for Services 153,876 167,170 TOTAL REVENUES: $ 179,056 $ 187,170 EXPENDITURES: Operating Expenses $ 170,903 $ 187,170 Contingency 8,153 - TOTAL EXPENDITURES: $ 179,056 $ 187,170 19 EXHIBIT A FY 2019-2018 STREETS IMPROVEMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Local Option Fuel Tax $ 2,639,438 $ 2,741,875 Intergovernmental Revenue 842,500 996,906 Transfers from Other Funds 28,000 300,000 Appropriated Fund Balance 214,906 1,207,319 TOTAL REVENUES: $ 3,724,844 $ 5,246,100 EXPENDITURES: Operating Expenses $ 1,989,107 $ 2,795,000 Capital Outlay 1,735,737 2,451,100 TOTAL EXPENDITURES: $ 3,724,844 $ 5,246,100 20 EXHIBIT A FY 2019-2018 RECREATION IMPACT FEE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ - $ 91,000 Charges for Services 620,000 644,800 Appropriated Fund Balance 364,454 - TOTAL REVENUES: $ 984,454 $ 735,800 EXPENDITURES: Capital Outlay $ 534,454 $ 165,000 Contingency - 20,800 Transfers to Other Funds 450,000 550,000 TOTAL EXPENDITURES: $ 984,454 $ 735,800 21 EXHIBIT A FY 2019-2018 FIRE IMPACT FEE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 205,200 $ 207,252 TOTAL REVENUES: $ 205,200 $ 207,252 EXPENDITURES: Contingency $ 205,200 $ 207,252 TOTAL EXPENDITURES: $ 205,200 $ 207,252 22 EXHIBIT A FY 2019-2018 DEVELOPMENT SPECIAL PROJECTS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Service $ 10,134 $ - Appropriated Fund Balance 25,117 - TOTAL REVENUES: $ 35,251 $ - EXPENDITURES: Operating Expenditures 35,251 - TOTAL EXPENDITURES: $ 35,251 $ - 23 EXHIBIT A FY 2019-2018 TRANSPORTATION IMPACT FEE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 2,303,000 $ 2,000,000 Intergovernmental Revenue - 254,735 TOTAL REVENUES: $ 2,303,000 $ 2,254,735 EXPENDITURES: Operating Expenses $ 30,000 $ - Capital Outlay 829,544 1,520,735 Transfers to Other Funds 100,000 100,000 Contingency 1,343,456 634,000 TOTAL EXPENDITURES: $ 2,303,000 $ 2,254,735 24 EXHIBIT A FY 2019-2018 NEIGHBORHOOD STABILIZATION FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Appropriated Fund Balance $ 41,124 $ - TOTAL REVENUES: $ 41,124 $ - EXPENDITURES: Contingency $ - $ - TOTAL EXPENDITURES: $ 41,124 $ - 25 EXHIBIT A FY 2019-2018 OKR SPECIAL ASSESSMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Permits, Fees and Special Assessments $ 327,030 $ 327,475 Transfers From Other Funds 100,000 100,000 TOTAL REVENUES: $ 427,030 $ 427,475 EXPENDITURES: Operating Expenses $ 20,000 $ 20,000 Debt Service 327,030 327,475 Contingency 80,000 80,000 TOTAL EXPENDITURES: $ 427,030 $ 427,475 26 EXHIBIT A FY 2019-2018 SR100 COMMUNITY REDEVELOPMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Intergovernmental Revenue $ 1,139,796 $ 1,211,111 Transfers from Other Funds 645,075 721,730 Misc. Revenues 685,630 - Appropriated Fund Balance - 269,321 TOTAL REVENUES: $ 2,470,501 $ 2,202,162 EXPENDITURES: Operating Expenses $ 139,237 $ 146,785 Capital Outlay 202,103 200,000 Transfers to Other Funds 600,000 923,000 Contingency 599,510 - Debt Service 929,651 932,377 TOTAL EXPENDITURES: $ 2,470,501 $ 2,202,162 27 EXHIBIT A FY 2019-2018 BUSINESS ASSISTANCE CENTER FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 5,000 $ 5,000 Appropriated Fund Balance 11,500 11,500 TOTAL REVENUES: $ 16,500 $ 16,500 EXPENDITURES: Operating Expenses $ 5,000 $ 5,000 Contingency 11,500 11,500 TOTAL EXPENDITURES: $ 16,500 $ 16,500 28 EXHIBIT A FY 2019-2018 CAPITAL PROJECTS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Ad Valorem Taxes $ 600,000 $ - Local Option, Use and Fuel Taxes 3,050,000 3,400,000 Intergovernmental Revenue - 323,047 Transfers from Other Funds 1,450,000 1,953,000 Appropriated Fund Balance - 2,283,953 TOTAL REVENUES: $ 5,100,000 $ 7,960,000 EXPENDITURES: Capital Outlay $ 4,637,542 $ 7,585,000 Operating Expenditures 75,000 75,000 Transfers 28,000 300,000 Contingency 359,458 - TOTAL EXPENDITURES: $ 5,100,000 $ 7,960,000 29 EXHIBIT A FY 2019-2018 UTILITY FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services Water Sales $ 22,428,543 $ 23,830,327 Water Connection Fees 900,000 900,000 Wastewater Sales 15,277,121 16,231,941 Wastewater Inspection Fees 22,000 22,000 Other Utility Revenue 1,314,646 1,311,272 Appropriated Fund Balance 2,071,493 - Interest 100,000 100,000 TOTAL REVENUES: $ 42,113,803 $ 42,395,540 EXPENDITURES: Personal Services $ 9,131,668 $ 10,537,535 Operating Expenses 12,928,404 12,355,331 Capital Outlay 765,815 880,989 Debt Service 11,102,192 12,751,588 Grants & Aide 10,000 10,000 Transfers to Other Funds 8,175,724 5,532,735 Contingency - 327,362 TOTAL EXPENDITURES: $ 42,113,803 $ 42,395,540 30 EXHIBIT A FY 2019-2018 UTILITY CAPITAL PROJECTS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 4,600,000 $ 5,856,000 Interest Revenue 300,000 300,000 Transfers from Other Funds 7,300,000 4,404,620 Debt Proceeds 10,351,720 - Intergovernmental Revenue 54,366 946,470 Appropriated Fund Balance - 14,355,467 TOTAL REVENUES: $ 22,606,086 $ 25,862,557 EXPENDITURES: Operating Expenses $ 929,344 $ 1,264,771 Capital Outlay 14,052,231 24,597,786 Transfers to Other Funds 10,000 - Contingency 7,614,511 - TOTAL EXPENDITURES: $ 22,606,086 $ 25,862,557 31 EXHIBIT A FY 2019-2018 SOLID WASTE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 8,392,392 $ 8,450,296 Approprated Fund Balance 203,000 - TOTAL REVENUES: $ 8,595,392 $ 8,450,296 EXPENDITURES: Operating Expenses $ 8,595,392 $ 8,450,296 TOTAL EXPENDITURES: $ 8,595,392 $ 8,450,296 32 EXHIBIT A FY 2019-2018 STORMWATER MANAGEMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Ad Valorem Taxes $ 502,590 $ 520,000 Charges for Services 7,265,627 7,287,423 Intergovernmental Revenue 700,000 - Transfers 200,000 - Appropriated Fund Balance 261,380 294,361 TOTAL REVENUES: $ 8,929,597 $ 8,101,784 EXPENDITURES: Personal Services $ 1,654,036 $ 2,222,515 Operating Expenses 3,503,369 3,481,355 Capital Outlay 2,312,433 931,700 Debt Service 1,354,908 1,355,142 Transfers to Other Funds 104,851 111,072 TOTAL EXPENDITURES: $ 8,929,597 $ 8,101,784 33 EXHIBIT A FY 2019-2018 BUILDING PERMITS AND INSPECTIONS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Service $ 2,308,000 $ 2,308,000 Miscellaneous Revenues 10,000 10,000 Interest 15,000 15,000 TOTAL REVENUES: $ 2,333,000 $ 2,333,000 EXPENDITURES: Personal Services $ 1,283,357 $ 1,638,518 Operating Expenses 511,428 493,323 Capital Outlay 10,000 - Transfers to Other Funds 26,422 33,950 Contingency 501,793 167,209 TOTAL EXPENDITURES: $ 2,333,000 $ 2,333,000 34 EXHIBIT A FY 2019-2018 INFORMATION TECHNOLOGY & COMMUNICATIONS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 549,542 $ 512,757 Interest and Other Earnings 2,000 - Misc Revenues 5,421 - Non Revenues 2,107,594 - Appropriated Fund Balance 90,733 - TOTAL REVENUES: $ 2,755,290 $ 512,757 EXPENDITURES: Personal Services $ 1,094,269 $ 85,499 Operating Expenses 1,500,890 160,170 Capital Outlay 144,000 50,000 Transfers to Other Funds 16,131 217,088 TOTAL EXPENDITURES: $ 2,755,290 $ 512,757 35 EXHIBIT A FY 2019-2018 HEALTH INSURANCE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Interest and Other Earnings $ 10,000 $ 10,000 Miscellaneous Revenues 84,000 - Non Revenues 4,551,750 - Appropriated Fund Balance 42,002 5,346,294 TOTAL REVENUES: $ 4,687,752 $ 5,356,294 EXPENDITURES: Personal Services $ 3,705,374 $ 3,946,223 Operating Expenses $ 982,378 $ 1,058,037 Contingency - 352,034 TOTAL EXPENDITURES: $ 4,687,752 $ 5,356,294 36 EXHIBIT A FY 2019-2018 FLEET MANAGEMENT FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Charges for Services $ 20,537 $ 22,591 Interest and Other Earnings 24,700 25,000 Miscellaneous Revenues 207,000 220,000 Non Revenues 4,337,737 4,198,020 Appropriated Fund Balance - 823,397 Transfers from Other Funds 313,700 595,515 TOTAL REVENUES: $ 4,903,674 $ 5,884,523 EXPENDITURES: Personal Services $ 516,659 $ 688,040 Operating Expenses 1,709,370 1,794,466 Capital Outlay 1,919,552 3,070,417 Transfers - 331,600 Contingency 758,093 - TOTAL EXPENDITURES: $ 4,903,674 $ 5,884,523 37 EXHIBIT A FY 2019-2018 FLEET COMMUNICATIONS FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Non Revenues $ 275,400 $ 270,500 Interest 6,000 - Transfers from Other Funds 24,000 324,500 Appropriated Fund Balance - 1,030,000 TOTAL REVENUES: $ 305,400 $ 1,625,000 EXPENDITURES: Operating Expenses $ 20,000 $ 50,000 Capital Outlay - 1,575,000 Contingency 285,400 - TOTAL EXPENDITURES: $ 305,400 $ 1,625,000 38 EXHIBIT A FY 2019-2018 FACILITIES MAINTENANCE FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Non Revenues $ 678,599 $ 936,329 Appropriated Fund Balance - 74,279 TOTAL REVENUES: $ 678,599 $ 1,010,608 EXPENDITURES: Personal Services $ 124,357 $ 242,532 Operating Expenses 521,628 641,476 Capital Outlay 8,850 8,000 Transfers from Other Funds - 118,600 Contingency 23,764 - TOTAL EXPENDITURES: $ 678,599 $ 1,010,608 39 EXHIBIT A FY 2019-2018 IT INTERNAL SERVICES FUND PREPARED: SEPTEMBER 2018 FINANCE: HELENA P. ALVES, LINA WILLIAMS FY 2017-2018 FY 2019-2018 REVISED BUDGET BUDGET REVENUES: Non Revenues $ - $ 1,953,225 Transfers from Other Funds - 1,006,602 Misc. Revenue - 500 Appropriated Fund Balance - 226,454 TOTAL REVENUES: $ - $ 3,186,781 EXPENDITURES: Personal Services $ - $ 1,175,168 Operating Expenses - 1,890,613 Capital Outlay - 121,000 TOTAL EXPENDITURES: $ - $ 3,186,781 40  City of Palm Coast, Florida Agenda Item Agenda Date : 09/05/2018 Department CITY CLERK Amount Item Key 4220 Account # Subject ATTACHMENTS TO MINUTES Background : Recommended Action : 41 Fiscal Year 2019 Budget 1 Public Hearing st Wednesday, September 5th 2018 Helena P. Alves, CGFO, CIA, MBA Finance Director Lina Williams Central Services Manager, Budget Coordinator 42  Budget Preparation Timeline January - March qFirst Quarter Review qAnnual Financial Audit qPresentation of Annual Progress Report qSurvey Results to City Council qAnnual Update of the Strategic Action Plan April - May qReview 10 Year Infrastructure Plan qDepartments Begin FY 2019 Budget Preparation qSecond Quarter Review qYear to Date Budget Results Presentation 43  Budget Preparation Timeline May – June qFund Accounting & Long Term Planning Presentation qProperty Tax & Other Revenues Presentation July - August qGeneral Fund Budget Workshop qAdopt Maximum Millage Rate (August 4th deadline) qThird Quarter Review qProprietary & Special Revenue Budget Workshop qInternal Services & Capital Funds Budget Workshop qFinal Proposed Budget Presentation 44  Budget Preparation Timeline September qPublic Hearing to Adopt Tentative Millage Rate & Budget qPublic Hearing to Adopt Final Millage Rate & Budget October – December qFY 2018 Year End Close-out qEnd of Year Review with Departments 45  2019 Personnel Ø Administration: Ø Utility: • Safety Coordinator (start June 2019) • Utility System Supervisor • Public Relations Coordinator (PT to FT) • Utility System Manager Ø Finance: • Utility System Foreman • Business Tax Inspector • Utility System Technician (2) Ø Streets Maintenance: • Utility System Operator • Equipment Operator (Mowing) Ø Building: • Signal/Traffic Technician • Building Inspector Ø Construction Management & Engineering: • Plans Examiner • Transportation Project Coordinator Ø Fleet/Facilities Maintenance: • Construction Site Inspector (Utility) • Staff Assistant Ø Information Technology: • Mechanic • Project Manager (Operations) (start April 2019) • Facilities Supervisor • Project Manager (Broadband) • Lead Equipment Operator (start March 2019) Budget includes 3% average merit raise and 2.9% adjustment to starting salaries in January. 46 General Fund 47 Fleet Fund 48 Facilities Maintenance Fund 49 Information Technology Fund – Internal Services 50 Information Technology Fund – Enterprise 51 Building Permits Fund 52 Utility Operating Fund 53 Stormwater Fund 54  2019 Budget Summary Includes $500,000 funding for Technology Improvements & $5,000 increase to RSVP. 55 Tentative Millage Rate 56  Action Items – Next Steps ü Adopt SR 100 CRA Tentative Budget for FY 2019 and Revised FY 2018 Budget ü Adopt Tentative Millage Rate ü Adopt Tentative Budget for FY 2019 and Revised FY 2018 Budget 57  Looking Ahead Sept. 11th Workshop - Final Stormwater Rate Study Sept. 18th Business Meeting - Stormwater Rate Consideration Sept. 19th Final Public Hearing to adopt final millage and budget Future Amend Budget based on action regarding Stormwater rate 58