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
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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.