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HomeMy WebLinkAbout2012-03-12 - City Commission Workshop Meeting MinutesCITY OF TAMARAC "— CITY COMMISSION WORKSHOP MEETING MONDAY, MARCH 12, 2012 CALL TO ORDER: Mayor Bushnell called the workshop meeting to order at 9:38 a.m. on Monday, March 12, 2012 in Room 105, Tamarac City Hall, 7525 NW 88th Avenue, Tamarac, Florida. ROLL CALL: Mayor Pamela Bushnell, Commissioner Marion Swenson, Commissioner Vice Mayor Diane Glasser and Commissioner Harry Dressler were in attendance. Commissioner Michelle J. Gomez was absent. ALSO PRESENT: City Manager Michael Cernech, Assistant City Manager Diane Phillips, Assistant City Attorney Jacob Horowitz and City Clerk Peter M. J. Richardson. PLEDGE OF ALLEGIANCE: Commissioner Swenson led the Pledge of Allegiance. 1. PRESENTATION OF THE 2011 COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): — Financial Services Director Mark Mason and Pablo Llerena, GLSC & Company Financial Services Director Mark Mason noted that this year marked the 24th year in a -- row that the City had received the Government Finance Officers Association (GFOA) Certificate of Achievement in Financial Reporting. He also stated that the City of Tamarac had received a clean opinion and audit report from GLSC and Company. Mr. Mason reported that the City of Tamarac had a favorable cash position, stable debt per capita and stable expenditures in proportion to the City's population. Mr. Llerena said that his firm had issued a clean audit and encountered no issues during the audit process of the City of Tamarac. A copy of GLSC's audit report to the Mayor and City Commissioners is attached hereto. 2. Item No. 6(k) on the Consent Agenda. ACCEPTANCE OF RESOURCE RECOVERY BOARD SINGLE -STREAM RECYCLING CART GRANT: (TR12181). A Resolution of the City Commission of the City of Tamarac, Florida, accepting the Resource Recovery Board, single -stream recycling grant, in the amount of $588,312.04; authorizing the appropriate City officials to execute an agreement between the City of Tamarac and the Resource Recovery Board for the single -stream recycling cart grant funds; authorizing budget amendments as needed for proper accounting purposes; providing for conflicts; providing for severability; and providing for an effective date. — Public Services Director Jack Strain and Budget/Contracts Manager Troy Gies Mr. Gies stated that City staff was recommending to the Mayor and City Commission to accept a grant from the Resource Recovery Board for a single -stream recycling grant in the amount of $588,312.04, representing the City of Tamarac's annual percentage of _. tonnage to the total resource recovery system tonnage, which was approximately 3%. Mr. Strain noted that actual cost for the recycling carts totaled $832,402.00. He also stated that the City of Tamarac currently had one of the highest per capita recycling rates in Broward County. A copy of City staff's powerpoint presentation for this workshop item is attached hereto. In an effort to protect the City on a going forward basis, Commissioner Dressler said that the County's methodology relative to this matter was flawed and that was polite. He also stated that the logic of the County Commission could be perceived by some as inappropriate. Commissioner Dressler also said he was not comfortable at all with the methodology. With that being said, Commissioner Dressler said he would vote in favor, with the caveat and understanding that the County is to be held responsible for any legal review of the process should it occur at any future date. Commissioner Dressler also said he would do this because he felt that the reimbursement was an inappropriate process, and the City was entitled to the reimbursement. Commissioner Dressler inquired whether Mr. Horowitz had any legal objection to anything in his statement. Mr. Horowitz said he had no objection to anything in Commissioner Dressler's statement. Mayor Bushnell inquired whether there was a deadline for claiming the grant funds. Mr. Gies said the deadline for requesting the grant funds from the Resource Recovery Board will sunset in 2013. 3. Item No. 6(i) on the Consent Agenda. GRANT SUBMITTAL: FEDERAL TRANSPORTATION ASSISTANCE (FTA) — HYBRID BUS: (TR12178) A Resolution of the City Commission of the City Tamarac, Florida, approving and authorizing the appropriate City officials to submit an application via Broward County Transit to the Federal Transit Administration, an operating administration of the US Department of Transportation, for Federal Transportation Assistance Funds, for the purchase of a hybrid bus and related equipment in the amount of $166,000.00, providing for a 17% match in local funds in the amount of $34,000 plus a 10% Broward County administrative fee in local funds in the amount of $16,600 in the event of the approval of the application; providing for acceptance of the award and executing of documents upon approval of the application; providing for conflicts; providing for severability; and providing for an effective date. — Public Services Director Jack Strain, Assistant Parks and Recreation Director Linda Probert and Special Projects Coordinator Michael Gresek Mr. Gresek said that City staff was recommending applying for Federal Transit Administration grant funds in the amount of $166,000.00 for the purchase of a hybrid bus and related equipment. Mr. Gresek said that the City's matching funds were 17% or $34,000 and the City would also need to pay a 10% administrative fee to Broward County since the City of Tamarac was not a direct recipient of federal transportation funds. Commissioner Glasser inquired whether the proposed hybrid bus was the same size as the existing City bus for summer camp and field trips. Mr. Strain said that the proposed bus would have the same seating capacity. Commissioner Glasser asked whether the City would be able to sell the old bus. Mr. Strain said that the bus would be sold using the City's on-line auction process. Commissioner Dressler inquired whether staff was proposing a hybrid electric bus. Mr. Strain said this was correct, as the City did not have the infrastructure needed to support compressed natural gas (CNG) type buses at present. Commissioner Dressler inquired about the anticipated lifespan of a _. hybrid bus. Mr. Strain said buses generally had an anticipated life span of eight years. Commissioner Swenson inquired how many passengers the hybrid bus would accommodate and the primary uses for the bus. Ms. Probert said that the hybrid bus would accommodate up to twenty-two passengers and would be used for summer camps, local trips and could be used on the red or yellow bus routes, as needed. 4. Item No. 60) on the Consent Agenda. GRANT SUBMITTAL: FEDERAL TRANSPORTATION ASSISTANCE (FTA) BUS SHELTERS: (TR12179) A Resolution of the City Commission of the City of Tamarac, Florida, approving and authorizing the appropriate City officials to submit an application via Broward County Transit to the Federal Transit Administration, an operating administration of the US Department of Transportation, for Federal Transportation Assistance Funds for the purchase and installation of 13 kaleidoscope bus shelters in the amount of $401,440, providing for a 20% match in local and/or in -kind funds in the amount of $100,360, plus a required 10% Broward County administrative fee in local funds in the amount of $40,144 in the event of the approval of the application; providing for acceptance of the award and executing of documents upon approval; providing for conflicts; providing for severability; and providing for an effective date. — Special Projects Coordinator Michael Gresek and Planning and Zoning Manager Frank Zlckar Mr. Gresek stated that the City was seeking grant funds in the amount of $401,440 to purchase and install thirteen kaleidoscope bus shelters, with a required match of 20% of local/in-kind funds and a ten percent Broward County administrative fee in the amount of $40,144.00. Mr. Zickar stated that the proposal was to add thirteen bus shelters at locations where there are fifteen to twenty-five bus riders per day. Mr. Gresek noted that the 10% administrative fee was only paid to Broward County in the event that the City of Tamarac received the FTA funds for the bus shelters. Vice Mayor Glasser inquired who would be installing the bus shelters. Mr. Gresek said that City staff would install the proposed bus shelters at various locations along area roadways. Mayor Bushnell inquired about the anticipated timeframe relative to the potential receipt of grant funds. Mr. Gresek said it was likely that the agreement between the Federal Transit Administration and Broward County would be finalized in August 2012 and the County's agreement with the City of Tamarac taking place sometime during the fall of 2012. There was a break in the proceedings between 10:43 and 10:53 a.m. 5. Item No. 6(b) on the Consent Agenda. COMMERCIAL ARTERIAL REDEVELOPMENT STUDY: (TR 12159) A Resolution of the City Commission of the City of Tamarac, Florida, approving the award and execution of an agreement to provide consulting services to provide for a complete Commercial Arterial Redevelopment Study and related ancillary services for the City of Tamarac, to Calvin, Giordano and Associates, Inc., in an amount not to exceed $174,260; providing for conflicts; providing for severability; and providing for an effective date. — Community Development Director Jennifer Bramley, Community & Economic Affairs Officer Andy Berns and Purchasing/Contracts Manager Keith Glatz Mr. Berns said that City staff was recommending that the City Commission approve an agreement to provide consulting services for a commercial arterial redevelopment study to Calvin, Giordano and Associates, providing for a comprehensive review of commercial areas throughout the City of Tamarac, including a market and demographics study and opportunities for businesses such as retail, offices, restaurants and other establishments. Ms. Bramley said that the primary purpose of the study was to provide detailed information about potential types of commercial uses and their highest and best uses of commercial properties throughout the City of Tamarac. Ms. Bramley noted that it would take about eight months to complete the commercial arterial redevelopment study. Commissioner Swenson inquired about how long the study's results would be useful for, to which Mr. Berns said the useful life of the study's results would likely be in the range of ten to twenty years. Commissioner Dressler emphasized the importance of the study consultants focusing on ideas which were new and outside of the box. Mayor Bushnell inquired whether the consultants for the arterials corridor study would be coordinating with the commercial arterial redevelopment study consultant. Ms. Bramley said that Calvin, Giordano and Associates, Inc. staff would work in concert with Keith and Schnarrs staff to developing a unified long-term commercial vision for the City of Tamarac. 6. BROWARD COUNTY CONSOLIDATED COMMUNICATION COMMITTEE _ UPDATE (911) — Fire Chief Mike Burton Fire Chief Mike Burton presented a comprehensive overview on the status of the Broward County Consolidated Communication Committee. He stated that although closest unit response was the principal tool for facilitating fire and EMS response on a county -wide basis in Broward, it was supported, rather than compelled. Chief Burton said that the committee was composed of three subcommittees, focusing on governance, funding and operations. He also stated that the committee had met twenty-three times since November 2011. Chief Burton stated that there was limited standardized collection of emergency call data throughout Broward County at present and during 2008-2009 there were a total of 1.5 million 911 calls and 2.5 million non - emergency calls to dispatch centers throughout Broward County. Chief Burton said that although there was broad consensus to support an independent district as the preferred form of governance, this was not likely due to various legislative impediments. Chief Burton continued his report with an in-depth overview of recommendations of the funding subcommittee, specifically the recommendation to create a municipal services taxing unit, counting against the 10 mil cap. He noted that Broward County would continue to fund infrastructure costs. Chief Burton stated that he had served as Chair of the Operations Committee, which adopted 34 overarching goals for the BCCCC. Chief Burton said that the Committee's final report would be made to the Broward County Commission at the Commission's March 27th meeting. Vice Mayor Glasser inquired whether the City of Tamarac had been a party to potential emergency lownft consolidation with Margate, Coconut Creek, Coral Springs and Parkland. Mr. Cernech said that Tamarac had been involved with some initial discussions, but the better potential geographic grouping of cities was to the south, rather than the north. Mr. Cernech also commended Chief Burton for the good job that he had done in representing the City of Tamarac throughout the process to date. Commissioner Dressler inquired whether Broward County was attempting to push the responsibility for the 911 dispatch system down to cities. Chief Burton said he did not believe this was the case, since Broward County was continuing to fund infrastructure costs for the 911 system. Commissioner Dressler expressed grave concern about taxpayers paying twice for the same service through both taxes and user fees. Chief Burton said he would report back to the Mayor and City Commission about any actions taken at the March 27th Broward County Commission meeting relative to the presentation of the Broward County Consolidated Communication Committee's final report and recommendations. 7. Item No. 9(a) on Public Hearings. NSP3 SECOND AMENDMENT TO THE FY 2010/2011 ACTION PLAN: (TR12172) A Resolution of the City Commission of the City of Tamarac, Florida, amending the Community Development Block Grant ("CDBG") Program, fiscal year 2010/2011 Annual Action Plan tenth program year -Neighborhood Stabilization Program Round 3 to provide for the inclusion of eligible activity "financing mechanisms"; providing for conflicts; providing for severability; providing for an effective date. — Community Development Director Jennifer Bram/ey and Housing & Neighborhood Programs Manager Angela Bauldree Ms. Bauldree presented an overview of the proposed second amendment to the City of Tamarac's NSP3 FY 2010/2011 action plan, noting that staff was recommending the addition of an activity to handle the conveyance of properties and related financing mechanism activities, especially for applicants with very low incomes. Ms. Bramley noted that there would be a public hearing on this matter at Wednesday evening's City Commission meeting. Commissioner Swenson inquired about the number of homes in the City's NSP3 program. Ms. Bauldree said there were presently two homes in the City's program, with another two homes possibly being added in the future. Commissioner Swenson also inquired about the processes available to ensure that applicants were not put in a situation in which they qualified for more than they could truly afford. Ms. -Bauldree noted that all program participants received eight hours of homeowner and credit -related counseling. Ms. Bauldree also stated that City staff anticipated that there would eventually be six properties in the City's NSP3 program from the Heathgate-Sunflower community. Mayor Bushnell inquired about the price range for the program's homes in the Heathgate-Sunflower community. Ms. Bauldree said the price -of homes ranged between $85,000 and $115,000. She noted that City staff would likely focus on 2-bedroom 2-bath homes in another part of Tamarac in the future. 8. WOODMONT SIGNAGE PILOT PROJECT UPDATE: — Community Development Director Jennifer Bramley and Planning and Zoning Manager Frank Zickar. Director of Community Development Jennifer Bramley noted that City staff had begun a review of the neighborhood sign program about a year ago and had a good deal of interaction with condo and property owner associations in the intervening time period. Planning and Zoning Manager Frank Zickar stated that many of the existing Woodmont signs were in poor condition. Mr. Zickar stated that there a total of seven key entrances to the Woodmont community, with a total of twelve signs. Mr. Zickar showed a rendering of the proposed sign for the Jasmine section of Woodmont, the first section to receive one of the new signs. Mr. Zickar presented a map, showing the locations of all existing entryway signs for the Woodmont community, and provided a brief update on the status of discussions relative to this signage. Commissioner Dressler inquired about the possibility of upgrading signage for the Heathgate-Sunflower community as part of the neighborhood signage program. Ms. Bramley stated that City staff planned to coordinate the pilot signage program in other neighborhoods throughout the City in the future. Mayor Bushnell inquired whether all of the Woodmont signs would look the same. Mr. Zickar said that all of the signs throughout Woodmont would be very similar. Mayor Bushnell inquired about the anticipated timeframe for the installation of signs. Mr. Zickar said it was likely that the first sign would be in place during the next few months. Mr. Cernech complemented Ms. Bramley and Mr. Zickar for their good work in coordinating the Woodmont signage pilot project to date. Commissioner Dressler also expressed thanks to Ms. Bramley and Mr. Zickar for bringing this project to fruition and implementation. There being no further business, the workshop was adjourned at 12:46 p.m. Peter M. J. Richardson, CRM City Clerk GLSC & COMPANY, PLLC certified public accountants An Independent Member of B KR INTERNATIONAL Firms In Principal Cities Worldwide CITY OF TAMARAC, FLORIDA REPORT TO THOSE CHARGED WITH GOVERNANCE SEPTEMBER 30, 2011 GLSC & COMPANY, PLLC certified public accountants GtSC & CoMPaNY, PLLC certified public accountants March 5, 2012 Honorable Mayor, City Commission and City Manager City of Tamarac, Florida 6303 Blue Lagoon Drive, Suite 200 Miami, Florida 33126-6025 Ph: (305) 373-0123 • (800) 330-4728 Fax: (305) 374-4415 www.glsccpa.com We are pleased to present this report related to our audit of the financial statements of the City of Tamarac, Florida for the year ended September 30, 2011. This report summarizes certain matters required by the professional standards to be communicated to you in your oversight responsibility for the City of Tamarac's financial reporting process. This report is intended solely for the information and use of the Mayor, City Commission and City management and is not intended to be and should not be used by anyone other than these specified parties. It will be our pleasure to respond to any questions you have regarding this report. We appreciate the opportunity to continue to be of service to City of Tamarac, Florida. GLSG �` Co�p�7 PLLL An Independent Member of BKR INTERNATIONAL Firms In Principal Cities Worldwide REQUIRED COMMUNICATIONS We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of City of Tamarac, Florida for the year ended September 30, 2011, and have issued our report thereon dated March 5, 2012. Statement on Auditing Standards No. 114 requires the auditor to communicate certain matters to keep those charged with governance adequately informed about matters related to the financial statements audit that are, in our professional judgment, significant and relevant to the responsibilities of those charged with governance in overseeing the financial reporting process. The following summarizes these communications. Area Auditor's Responsibility under Professional Standards Accounting Practices Comments As stated in our engagement letter dated June 21, 2010, our responsibility, as described by professional standards, is to express an opinion about whether the financial statements prepared by management with your oversight are fairly presented, in all material respect, in conformity with U.S. generally accepting accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities. Adoption of, or Change in, Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. In accordance with the terms of our engagement letter, we will advise management about the appropriateness of accounting policies and their application. The significant accounting policies used by City of Tamarac are described in Note 1 of the financial statements. The City did not adopt any new GASBs in fiscal year 2011 nor did it have any changes in existing significant accounting policies during the current year. 1 REQUIRED COMMUNICATIONS (CONTINUED) Area Management's Judgments and Accounting Estimates Uncorrected Misstatements Disagreements with Management Comments Significant or Unusual Transactions We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. There are no significant transactions that have been recognized in the financial statements in a different period than when the transaction occurred. Alternative Treatment Discussed with Management We did not discuss with management any alternative treatments within generally accepted accounting principles for accounting policies and practices related to material items during the current audit period. Summary information about the process used by management in formulating particularly sensitive accounting estimates and about our conclusion regarding the reasonableness of those estimates is in the attached "Summary of Accounting Estimates". Professional standards require us to accumulate all known and likely misstatements identified during the audit other than those that are trivial, and communicate them to the appropriate level of management. None of the items listed in the attached schedule "Summary of Passed Adjustments and Audit Differences" were material, either individually or in the aggregate, to the financial statements as a whole. For purpose of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. 2 REQUIRED COMMUNICATIONS (CONTINUED) Area Comments Management Representations We have requested certain representations from management that are included in the management representation letter dated February 24, 2012. Consultations with Other Accountants Difficulties Encountered in Performing the Audit Other Audit Findings or Issues Other Information in Documents Containing Audited Financial Statements In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a `second opinion" on certain situations. If a consultation involves application of accounting principle to the governmental unit's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. We are glad to report that we had no difficulties in dealing with management in performing and completing our audit. We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditor. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. With respect to the supplementary information accompanying the financial statements, we made certain inquires of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changes from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 3 CITY OF TAMARAC, FLORIDA SUMMARY OF ACCOUNTING ESTIMATES YEAR ENDED SEPTEMBER 30, 2011 Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Area Depreciation Compensated absences Reserve for Claim Liabilities Accountinq Policy The City capitalizes fixed assets with initial, individual cost of more than $1,000 for equipment, $5,000 for infrastructure and $50,000 for software, useful life of one year or more. Capital assets are recorded at historical costs or estimated historical costs if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation. The city permits eligible employees to accumulate earned but unused vacation and sick pay benefits The City established a self-insurance program for worker's compensation and for general and automobile liability. The amount of risk retained by the City is limited through the purchase of excess insurance. Estimation Process The City depreciates assets on the straight line basis method over their estimated useful life. Machinery and equipment are depreciated at 4-20 years; buildings 40-50 years; infrastructure 35- 40 years; and improvements other than buildings 20 years. Estimation is done at end of each fiscal year based on recorded balances as of year-end derived from the calculation of beginning balances plus hours earned minus hours used during the year. Estimated claim liabilities are determined by an actuarial at year- end. Liabilities include an amount for claims that have been incurred but not reported, based on historical experience. Claims liabilities are reevaluated periodically to take into consideration recently settled claims, the frequency of claims, and other economic and social factors. Comments Process deemed reasonable. Process deemed reasonable. Process deemed reasonable. Area Reserve for contingencies - Remediation Pension and Other Employee Benefits other than Pension Plans CITY OF TAMARAC, FLORIDA SUMMARY OF ACCOUNTING ESTIMATES YEAR ENDED SEPTEMBER 30, 2011 (CONTINUED) Accountina Policy The City records liabilities when probable that a loss has occurred and amount of loss is reasonably stated. Pension and other employee benefits other than pension plans are accounted for on the accrual basis of accounting. Plan member contributions are recognized on the period in which contributions are made while City contributions are recognized when due and the City has made a formal commitment to provide the contributions. Benefits and refunds are recognized when due and payable in accordance with the terms of the Plans. Estimation Process The City provided reserve based on the City Engineer's estimated cost to be incurred in cleaning up and remediation of the municipal parking lot. The City's required contribution to each plan is annually determined through actuarial valuation. The projection of future benefit payments involves estimates of the value of reported assets and assumptions about the probability of occurrence of events far into the future. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The actuarial valuation uses method and assumptions including inflation rate, investment rate of return, projected salary increases and cost of living adjustment which may vary from actual results. Comments Process deemed reasonable. Process deemed reasonable. CITY OF TAMARAC, FLORIDA SUMMARY OF PASSED ADJUSTMENTS AND AUDIT DIFFERENCES YEAR ENDED SEPTEMBER 30, 2011 Effect - Debit (Credit) Effect - Debit (Credit) Description Assets Liabilities Equity Revenue Expenses 2011 passed audit adjustments - (43,436) - - 43,436 2010 audit difference on confirmed - 103,458 (7,055) 96,403 - revenues Total Adjustments Statement of Net Assets/Balance Sheet Effect Statement of Revenues, Expenses, and Changes in Net Assets/Fund Balances Effect $ - $ 60,022 $ (7,055) $ 96,403 $ 43,436 $ (52,967) $ 52,967 City of Tamarac Public Services �TAMARAC The City For Your Ute Resource Recover Board Single -Stream Recycling Grant Resource Recovery Board authorized $20 million funding to stimulate recycling for procurement of carts or other related items for use in single -stream recycling. Solid Waste and Recycling Agreement effective October 1, 2011 included distribution of more than 19,000 recycling carts for single -stream recycling. Source of grant funding is surplus revenue from tipping fees, which had been held in reserves until bonds funding Waste -to -Energy plants were paid off in 2011. Grant Funds distributed based on annual tonnage of residential solid waste produced by each member community. Total RRS Tonnage = 1,124,045 Tons Tamarac Tonnage = 33,065 (3% of total tonnage) City of Tamarac's eligibility = $ 588,312 (3% of $20M) Contract Cost associated with carts = $ 832,402 City of Tamarac Public Services Resource Recover Board Single -Stream Recycling Grant The End 2