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HomeMy WebLinkAbout2013-03-25 - City Commission Workshop Meeting MinutesCITY OF TAMARAC CITY COMMISSION WORKSHOP MONDAY, MARCH 25, 2013 CALL TO ORDER: Mayor Talabisco called the Workshop of the City Commission to order at 9:33 a.m. on Monday, March 25, 2013 in Conference Room 105, Tamarac City Hall, 7525 NW 88 Avenue, Tamarac, FL 33321. ROLL CALL: Mayor Beth Talabisco, Commissioner Pamela Bushnell, and Commissioner Diane Glasser were in attendance. ABSENT: Vice Mayor Harry Dressler and Commissioner Patricia Atkins -Grad Also in attendance were City Manager Michael C. Cernech, City Attorney Samuel S. Goren and Interim City Clerk Patricia Teufel. PLEDGE OF ALLEGIANCE: Commissioner Pamela Bushnell led the Pledge of Allegiance. 1. Presentation of the 2012 Comprehensive Annual Financial Report (CAFR): Financial Services Director Mark Mason and Pablo Llerena, GLSC & Company appeared. Financial Services Director Mason gave a presentation, a copy of which is on file in the City Clerk's Office. Financial Services Director Mason, City Manager Cernech and Mr. Llerena explained to the Commission the Auditor General's Financial Condition Assessment Criteria and their inconclusive rating, and said emphatically that Tamarac is in good financial condition and we had a very good year. Mr. Llerena went over the Report to Those Charged With Governance, which is attached hereto and incorporated herein. City Manager Cernech thanked Mr. Llerena and said his firm has done their job in a professional manner and as a result we have a good sense of where Tamarac is financially. 2. TR12313 - Florida Boating Improvement Program Grant Application for Veterans' Park: A Resolution of the City Commission of The City of Tamarac, Florida, approving and authorizing the appropriate City Officials to submit an application to the Florida Fish and Wildlife Commission for Florida Boating Improvement Program (FBIP) grant funds for the Veterans' Park boat dock project in an amount not to exceed $100,000, providing for up to a $100,000 match in local funds in addition to staff time from the project in the event of approval of the application; providing for acceptance of the award and execution of documents upon approval of the application; providing for conflicts; providing for severability; and providing for an effective date. Public Services Director Jack Strain and Grants Administrator Michael Gresek appeared. Grants Administrator Gresek said the funds, if awarded, would provide for the construction of a dock at Veterans Park which will allow people to tie up wave runners and small boats after they have been launched off the boat ramp. Notification of award is anticipated to be in July 2013 with agreements sent out in September 2013 and the window to spend these funds is 18 months from full execution of the Agreement following the Notice to Proceed. Mayor Talabisco asked if Tamarac would be doing the construction of the dock and Public Services Director Strain said no, we will contract that out and added that we already have lined up someone to do the design. 3. TR12319 - Bikeway/Walkway Phase 4 and Connectivity Pathway Project: A Resolution of the City Commission of the City of Tamarac, Florida authorizing the appropriate City Officials Page 1 of 3 COMMISSION WORKSHOP MEETING March 25, 2013 to seek Federal Surface Transportation Program Funds via an application through the Broward County Metropolitan Planning Organization to the Florida Department of Transportation in an amount not to exceed $1,000,000 for an integrated bikeway/walkway system within the City of Tamarac; providing for a local match not to exceed $1,000,000 in the event of 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. Public Services Director Jack Strain and Grants Administrator Michael Gresek appeared. Grants Administrator Gresek said we will be requesting up to a maximum awarded amount of $1 million for Phase 4 of our bikeway/walkway project; however, the funds will not be available until 2016. Grants Administrator Gresek said that bikeways/walkways are one of the highest priorities for funding and added that over the past few year's staff has successfully applied for and received Federal Surface Transportation Program awards for all three phases of the bikeway/walkway project totaling $2.25 million. Public Services Director Strain gave a description of the Phase 4 route and said the long range plan is to eventually connect the route to Tamarac Elementary after 2016/2017. Public Services Director Strain noted that we are in the process of finishing up Phase 1; we have started construction of Phase 2 and early next fall we will go out for a bid for Phase 3. Public Services Director Strain said we are looking into areas in District 1 for possible bikeways/walkways. 4. T02271 - Amend Chapter 5 Buildings and Building Regulations: An Ordinance of the City Commission of the City of Tamarac, Florida, on first reading amending Chapter 5 "Building and Building Regulations" of the Code of Ordinances of the City of Tamarac by amending Article I, entitled "General," Section 5-1, entitled "Building Department Permit Fees;" providing for a refund policy; amending Article II, entitled "Building Standards" by repealing Section 5- 34, entitled "Interim Services and Facilities Fees;" providing for codification; providing for conflicts; providing for severability; providing for an effective date. Chief Building Official/Director Claudio Grande appeared and said this ordinance will amend our current code to address the refund of certain fees collected in the issuance of a permit. Chief Building Official/Director Grande said fees would only be refunded to an applicant upon written request made within 30 days after the day the permit is issued, or in the alternative, the applicant shall be entitled to a credit, that must be used within 90 days after the permit is issued, against the fee for another permit. Chief Building Official/Director Grande said a survey of surrounding cities revealed that none of those cities provide for refund of the permit fee after the permit has been issued. The proposed refund policy will provide for a more customer -friendly approach and supports Strategic Goal #1 — Inclusive Community. Chief Building Official Grande responded to a few questions from the Commission. Mayor Talabisco said this seemed very fair and felt that it will encourage more people to consider Tamarac as either a place to live or do business. City Attorney Goren reported that on Wednesday Attorney Howard Greitzer will present his findings of the reasonableness of attorney fees incurred by Attorney Kenneth Malnik in his defense of Commissioner Atkins -Grad. City Attorney Goren said that Mayor Talabisco will be abstaining from commenting or voting on this matter in light of other pending matters and will file a Form 8 and Commissioner Atkins -Grad will not be in attendance at Wednesday's meeting. City Manager Cernech reported that we are in the process of working with the Development Review Committee and Walmart regarding the possibility of having a Walmart Grocery Store Page 2 of 3 COMMISSION WORKSHOP MEETING March 25, 2013 and Pharmacy locate into in the shopping center at the corner of Pine Island and McNab. We are working with them to make sure it will fit in with not only that area but the rest of Tamarac as well. Mayor Talabisco said this is a great location and will help that center tremendously. City Manager Cernech said this is the result of Mayor Talabisco having a conversation with an individual from Walmart at a Mayor's Conference. There being no further business to come before the City Commission, Mayor Talabisco adjourned the meeting at 10:38 a.m. Patricia Teufel,ipc Interim City Clerk T A M A9q \ v NSO o = O•• SAP` ' �0; y Page 3 of 3 COMMISSION WORKSHOP MEETING March 25, 2013 CITY OF TAMARAC, FLORIDA REPORT TO THOSE CHARGED WITH GOVERNANCE SEPTEMBER 30, 2012 0-0 GLSC & COMPANY, PLLC ... certified public accountants GLSC & COMPANY, PUC M certified public accountants March 22, 2013 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, 2012. 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. Respectfully submitted, GLSc I �PLLC- An Independent Member of B KR INrENNATIONAL 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, 2012, and have issued our report thereon dated March 7, 2013. Professional standards require that we communicate to you the following information related to our audit. Area Comments Auditor's Responsibility under Professional Standards Accounting Practices As stated in our engagement letter dated October 25, 2012, 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 adopted GASB Statement No. 65, Items Previously Reported as Assets and Liabilities during the current fiscal year that requires reclassification of deferred charges from refunding previously reported as assets into deferred outflow of resources in the statement of net position. There were other no other changes made in existing significant accounting policies during the current year. 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. REQUIRED COMMUNICATIONS (CONTINUED) Area Management's Judgments and Accounting Estimates Uncorrected Misstatements Disagreements with Management Management Representations Comments 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. There were no uncorrected misstatements during the current fiscal year. 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. We have requested certain representations from management that are included in the management representation letter dated March 7, 2013. 2 REQUIRED COMMUNICATIONS (CONTINUED) Area Consultations with Other Accountants Difficulties Encountered in Performing the Audit Other Audit Findings or Issues Other information in Documents Containing Audited Financial Statements Comments 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 changed 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, 2012 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 Accounting Policy The City capitalizes fixed assets with initial, individual cost of more than $1,000 for equipment and $5,000 for infrastructure and 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. CITY OF TAMARAC, FLORIDA SUMMARY OF ACCOUNTING ESTIMATES YEAR ENDED SEPTEMBER 30, 2012 (CONTINUED) Area Accountinq Policy Reserve for The City records contingencies - liabilities when probable Remediation that a loss has occurred and amount of loss is reasonably stated. Pension and Other Pension and other Employee Benefits other employee benefits other than Pension Plans 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 Comments The City provided Process deemed reserve based on the reasonable. City Engineer's estimated cost to be incurred in cleaning up and remediation of the municipal parking lot. The City's required Process deemed contribution to each plan reasonable. 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.