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HomeMy WebLinkAbout1991-08-14 - City Commission Budget Workshop Meeting Minutes7525 NORTHWEST 88TH AVENUE • TAMARAC, FLORIDA 33321-2401 TELEPHONE (305)722-5900 NOTICE OF CITY COUNCIL BUDGET WORKSHOP MEETINGS FOR FISCAL July 31, 1991 YEAR 1991/92 The following Budget Workshop Meetings will be held in Conference Room #1 of Tamarac City Hall, 7525 N.W. 88th Avenue, Tamarac, 40 Florida: City Manager Budget Message Revenue Review Millage Summary Diyiajon 105 City Council 106 City Attorney 110 City Manager 178 Economic Development Division 112 City Clerk 712 General Services 713 Telecommunication 115 Finance 501 MIS 502 872 Central Stores - Purchasing Non Departmental Special Revenue Funds Debt Service Funds Grand Opening Public Services Administration Complex ion 142 Community Development 227 Building Department 235 Code Enforcement 223 Fire Department 226 Ambulance Services 9 � 00-a.m, to 12;0Q noon Q j„yision 178 Personnel Department 607 Social Services Board Safety Advisory Board 704 Insurance Administration 705 Insurance Operations 709 Insurance Claims 739 Insurance Doss Reserve AN EQUAL OPPORTUNITY EMPLOYER POLICY OF NONDISCRIMINATION ON THE BASIS OF HANDICAPPED STATUS Division 220 Police Services 167 Charter Board 170 Public Information Committee 181 Consumer Affairs Board. 183 Veterans Affairs OF Division 405 Public Works Administration 407 Grounds Maintenance 191 City Hall Operations 193 General Government Buildings 222 Police Building 411 Streets/Roads 417 Canals Drainage 550 Recreation Activities 552 Multi -Purpose Recreation Center 555 Park Facilities 503 Fleet Services Division 155 Engineering 413 Street Lighting Utilities All meetings are open to the public. Carol A. Evans City Clerk CAE/nr 6L_ City Council Budget Workshop 8/14/91 Page 1 CITY OF TAMARAC CITY COUNCIL BUDGET WORKSHOP MEETING WEDNESDAY, AUGUST 14, 1991 CALL TO ORDER: Mayor Abramowitz called this meeting to order on Wednesday, August 14, 1991 at 9:00 a.m, in the Conference Room #1 of City Hall. PRESENT• Mayor Norman Abramowitz Vice Mayor Dr. H. Larry Bender Councilman Irving Katz Councilman Henry Schumann Councilwoman Diane Glasser John P. Kelly, City Manager Dina McDermott, Assistant City Manager Alan F. Ruf, City Attorney Mary Blasi, Finance Director Thelma Fagelbaum, Deputy Finance Director Carol A. Evans, City Clerk (entered 1:30 p.m.) Glenda Christian, MIS Director (entered 3:00 p.m.) Bill Land, Purchasing Agent (entered 3:30 p.m.) Karen Jackson, Secretary ***************************************************************** City Manager Kelly read the Budget Message. (See Attachment 1) Discussion was held regarding the Sun Sentinel newspaper article referring to the BSO contract with the City of Tamarac. V/M Bender asked if anyone has reviewed the charges by BSO to the various cities in the area. He asked if the City of Tamarac is paying the same as other cities. He suggested this be reviewed carefully. City Manager Kelly said there were two separate, independent audits provided. He said the City of Hallandale's audit showed that the County is subsidizing the City of Tamarac at the rate of one million dollars and Broward County states that the City of Tamarac is being overcharged 3/4 million dollars, which is not what the City is trying to accomplish. V/M Bender said the Sheriff is paid separately and is subsidized by the State of Florida. He asked if this payment is taken into consideration. He said the residents were paying taxes for BSO prior to the City changing over to BSO; however, the residents are still paying taxes for BSO, which is included in the County tax base. He said he is uncomfortable with the residents paying double through taxes for the BSO services. Mayor Abramowitz requested that this be reviewed by City Manager Kelly. City Manager Kelly continued to read the Budget Message. (Page 4) Discussion was held regarding reimbursements of administrative costs. Discussion was held regarding the transportation of residents by the Social Services Department and the provisions for transportation by Broward County. C/W Glasser said she feels the City should provide the appropriate services for the elderly and the handicapped and Mayor Abramowitz said Helen Sobel of the Social Services Department contacts City Council Budget Workshop 8/14/91 Page 2 Broward County when necessary. Assistant City Manager McDermott continued with the Budget Message. (Page 8) V/M Bender asked how the figures are derived for the proposed budget projects and Assistant City Manager McDermott said estimates are done by qualified Staff members and there is backup for each of the projects. City Manager Kelly continued with the Budget Message. (Page 9) TAPE 2 Discussion was held regarding the sale of the old City Hall. City Manager Kelly said the sale of the City Hall is not included in the proposed budget and the monies from the sale would be for several items not currently included in the budget. City Manager Kelly said $90,000.00 is estimated for street lighting from this money. He said FP&L agreed to replace all street lights that were over 15 years of age and are currently doing so. He said FP&L has completed upgrading 580 lights and they will be handling different areas of the City until it is accomplished. He said there will be a balance of lights that are not over 15 years of age and the $90,000.00 is estimated to pursue the completion of the upgrade. V/M Bender asked if FP&L will be able to complete the project during the year to accommodate for the budgeting of the $90,000.00 and City Manager Kelly said FP&L states the work can be completed within that time span. Mayor Abramowitz said FP&L is completing 200 lights per month and they state the project can be completed within a year. City Manager Kelly suggested this money be encumbered in a purchase order and carried over into the next year because this is a non -recurring revenue source and is a one time situation. He said the City must do the street lights; therefore, the money needs to be available to avoid raising taxes in the future. Further discussion was held regarding the street lighting referendum. City Manager Kelly continued with the Budget Message. (Page 11) City Manager Kelly said there have been some changes in the 100 increase of property taxes required to fund the General Fund Budget. He said at present, without it, the operating millage would go to 4.9160 mils and the increase over the current millage rate would be 7.3% and the increase over the rolled back rate is 8.2%, which is what was sent to Mr. Markham's office. He said the worse case scenario would be 7.3% over the current rate and 8.20 over the rolled back rate, which is prior to Council cutting the budget. City Manager Kelly said the Debt Service will be decreased by 3.60 from .6215 mils to .5991 mils. He said the Sales Tax revenues decreased by approximately 2% or $63,000.00. He said the City had overbudgeted estimated electric franchise tax revenues in the previous year. V/M Bender asked if the City is going to continue to get an audit on the franchise taxes. He said he feels an audit is needed by an outside auditing firm. He said there is always an element for human error and City Manager Kelly agreed. City Manager Kelly continued with the Budget Message. (Page 14) V/M Bender asked if the Carry-over Fund is part of the 1.3 million dollars and City Manager Kelly said, yes. Ms. Blasi said the City should have the final figures for the budget in November. City Council Budget Workshop r 8/14/91 Page 3 City Manager Kelly continued with the Budget Message. (Page 15) K'� City Manager Kelly expressed his appreciation to Assistant City Manager McDermott, Ms. Blasi and the entire Finance Department for their assistance in assembling this budget. Mayor Abramowitz RECESSED and RECONVENED this meeting at 10:30 a.m, with ALL PRESENT. REVENUE REVIEW Ms. Blasi explained how the revenue line items are set up. (Page 1R) She said the first line item of the current ad valorem taxes would have to be increased by 1.2 million dollars to balance the budget if the Council does not approve the Utility tax. Mayor Abramowitz asked if $500,000.00 is a realistic figure for the Building Permits and City Manager Kelly said, yes. C/M Katz said he does not see any revenues for Code Enforcement and Ms. Blasi said it is on Page 4R. Mayor Abramowitz said Code Enforcement has been raised dramatically and City Manager Kelly said it is reasonable. C/M Katz asked if the $7,000.00 for Code Enforcement includes Judy Yacobellis' salary and City Manager Kelly said that is separate. C/M Katz asked if the City installed some of the equipment in surplus and City Manager Kelly said nothing was budgeted for that. Mayor Abramowitz said there is a big fight in the Broward League of Cities regarding occupational licenses. He said when a person applies for an occupational license with the County, they do not request proof of a City occupational license. He said the Broward League of Cities intends to request that the Legislature allow the cities to collect occupational licenses for the City and the County and charge the County a fee for servicing. He asked what the $60,000.00 for County occupation licenses line item is for. City Manager Kelly said the $60,000.00 is the City's share of the money that the businesses pay into the County. V/M Bender asked about the Carryover Funds (Page 5R) and Ms. Blasi said the Estimated Usage Fund balance shows $476,465.00 and the recommended amount is $724,836.00, which comes to approximately 1.2 million dollars. Ms. Blasi said she feels that it is better to be a little more conservative with the budget. C/M Bender asked where the money would be placed when a carry-over occurs and Ms. Blasi said it would go into the General Fund balance and the information will be in the Annual Financial Statement. Mayor Abramowitz said a budget is done to the best of someone's abilities in estimations. He said he does not want the budget to be short as it was one of the other years. TAPE 3 C/W Glasser asked what happens to the money that is left over from the budget and City Manager Kelly said it will be carried over. C/W Glasser asked where the carry-over money is allocated to and Ms. Blasi said it is in the revenues to balance the budget. C/M Katz referred to Item #321-200 Occupational Licenses. He said he feels the City should be able to recover money considering that every report he gets from that Department reflects how much money the City has received due to a Code Inspector issuing citations. Ms. Blasi said the $4,980.00 is what the Florida League of Cities City Council Budget Workshop 8/14/91 Page 4 sent to the City that they collected and passed, of which, every City received money from them. She said everything that Judy Yacobellis has collected is under item #321-100. Further discussion was held regarding occupational licenses. V/M Bender referred to the Solid Waste Disposal fees. (Page 3R) Ms. Blasi said the City has a new Enterprise Fund on Page 161 and on Page 24R is the revenue side. She said the Staff budgeted 3.5 million dollars for solid waste disposal fees and $150,000.00 for recycling. She said the expenditures and revenues are a wash because the City pays Southern Sanitation what is brought into the City. City Manager Kelly said the City received a proposal preliminary estimate that the City's population as of April 1, 1991 is 46,100. Mayor Abramowitz said the Federal Government has validated all of the County's figures in the Census. He said the Broward League of Cities is involved in litigation against the Federal Government for the count and they are recommending that the City not remove itself from the process. He said there seems to be an indication that the City may get a little more. City Manager Kelly said one reason not to pull out of the litigation is to avoid having the neighbor cities picking up additional people in the Census. Mayor Abramowitz said anyone who has their address listed as Fort Lauderdale instead of Tamarac, costs the City money. V/M Bender said there is an article in the upcoming Tam -A -Gram about this. C/M Katz referred to Section 343.210, Lot Clearing charges. He said the City dedicated $10,000.00 to Public Works for lot clearing. He asked if the lot clearing revenue of $2,000.00 is cash the City receives and Assistant City Manager McDermott said, yes. Discussion was held regarding the lien properties and the potential monies available. V/M Bender referred to the Special Revenue Funds. (Page 6R) He said the records indicate a total of $82,000.00 in this fund. He asked if a portion of this money is being expended proportionately. Ms. Blasi said there are different funds in the Special Revenue Fund. She said the Special Purpose Accounts Fund includes fire equipment donations, building education assessments, the Social Committee and other miscellaneous things. V/M Bender asked why the City is not spending the money and Ms. Blasi said the City has $59,000.00 in revenues for next year and the expenditures will be approximately the same. V/M Bender said he feels the City needs to utilize any money that is available. Ms. Blasi said the Special Revenue accounts are restricted to particular uses. V/M Bender asked what makes this money\ restricted and Ms. Blasi said the majority of the Special Purpose Accounts Fund consists of money received from Broward County to do median beautification near the Sawgrass Expressway on Commercial Boulevard which is planned to be done in the near future. V/M Bender asked what makes this money restricted, how much is restricted, how much is not restricted and why it is being carried over from year to year. Ms. Blasi said the median beautification is part of the $59,000.00 City Council Budget Workshop 8/14/91 Page 5 listed in the expenditures. She said there is a Drainage Improvement Fund, Parks and Recreation Impact Fee Fund, and the Trafficways Improvement Fund. Discussion was held regarding these funds. C/W Glasser requested a listing of the funds and Ms. Blasi agreed. C/M Schumann asked if the City can use the interest from the money in these funds without touching the principal and Ms. Blasi said that could be a possibility and she would review this option. MILLAGE SUMMARY City Manager Kelly said the operating millage rate will be 4.9160 mils, which represents an increase of 7.3% over the current rate and an increase of 8.2% over the rolled back rate. He said the millage rates will be 4.5881 as the current and 4.5431 for the rolled back rate at present. He said these figures are without the 4% Utility Tax included. City Council #105 (Page 1) City Manager Kelly said the number of personnel has not changed and covers the two employees in the department. He said throughout the budget the indirect operating costs have been moved into a separate account which is non -departmental and will be addressed with a separate budget review. City Manager Kelly said the amended budget for last year was $143,193.00 and he recommended $131,036.00 for the new budget. He said the purchasing, worker's compensation and insurance service charges have been removed from this portion of the budget. Council reviewed the budget.. C/M Katz referred to the benefit options and asked if the $9,100.00 includes the two employees and Ms. Blasi said, yes, and there is $52.00 for each Council member and $129.00 for each employee. City Attorney #106 (Page 3) Mayor Abramowitz reviewed a list of pending litigations and work by the City Attorney. City Attorney Ruf said the City Attor�ey's Office represents all of the City departments. He said either his or Christine Carsky's presence is available from 8:30 a.m, to 12:00 p.m. four days per week. He said he feels the City Attorney's Office has been able tc respond to the Staff and Legislative needs. He said he provided the list of pending litigation because it is litigation that costs the City money. City Attorney Ruf said the City can keep the costs substantially down by minimizing and reducing litigation and minimizing labor arbitrations. He referred to Item #9 on the list, which is the Lennar Homes situation, which may cause significant dollar outflow by legal staff. He said the INPACT suit (Item #8) is set for a summary judgement in October and this will need some legal attention. City Attorney Ruf said there are two line items that might flow through to the City Attorney's office which is $12,500.00 in the Personnel budget for labor law. He said occasionally other attorneys are used when there is a conflict which is paid through this Personnel budget. He said there is $25,000.00 set up in the Risk Manager's budget for attorneys who are working with the City on property damage and personal injury claims and worker's compensation claims, which normally flow through the City Attorney's office or to an outside firm. Mayor Abramowitz said much of the litigations were handled by the insurance company representatives prior to the City being self- City Council Budget Workshop 8/14/91 Page 6 insured. City Attorney Ruf said the only case that the City Attorney's office has handled is the Onorato case. He said under the terms of the Code section that the City operates under for Risk Management, when a lawsuit is filed, the City Attorney's office will review it and will decide whether or not to handle it or request outside counsel. He said there has only been one case filed under the City's self-insurance provision, which is the Onorato case and they have not yet filed a suit for personal injury. Mayor Abramowitz said when the City gets served with papers, the Mayor gets served. City Attorney Ruf said there has been some recent litigation activity. C/M Schumann referred to Item #489 - Judgements, Claims & Settlements for $3,000.00. He asked if that is all the money that is needed for reserves. City Attorney Ruf said these are not judgements that are against the Risk Manager's budget. He said this is an item that has been carried over the years. Discussion was held regarding the various line items. C/M Schumann referred to Item #340 - Other Contractual Services. He asked if this is for outside services and City Manager Kelly said that is for Barbara Owens who is a contract employee and has no benefits. City Attorney Ruf said the part-time employees wages includes Robin Thalenfeld. TAPE 4 Discussion was held regarding the "0" balances on the different line items. C/M Katz said there are no benefits paid to anyone in that department because they are considered contractual and City Manager Kelly agreed. Mayor Abramowitz asked what would be the financial ramifications if a procedure is adopted where the City would have more people that are cited and go to court, rather than before the Code Enforcement Board. City Attorney Ruf said if more cases are taken to County Court, there is more time spent. Mayor Abramowitz said the Attorney does not have to spend time prosecuting if five people are sent to County Court for being cited. City Attorney Ruf said the Attorney does not prosecute for the Code Enforcement Board. C/M Katz said Steve Oxenhandler presents the cases instead of the City Attorney doing so. He said the City Attorney represents the City as the City Attorney at present. Mayor Abramowitz said there would be a different level of revenue if the City cited these people and sent them to the Broward County Courthouse. He asked if there is any way to make an evaluation as to saving money in this matter and City Attorney Ruf said he cannot make this type of evaluation. C/M Katz said he does not believe that Chris Carsky must represent the City in these cases. He said he feels that someone from the Code Enforcement office can represent the City in the County Court. He said it would be less costly for the City to handle it in this manner. Mayor Abramowitz said the City must follow the law regarding Code City Council Budget Workshop 8/14/91 Page 7 Enforcement and he would be interested in a revenue producing and cost cutting situation. He suggested this be reviewed closely following the budget process and possibly make some changes. Mayor Abramowitz RECESSED and RECONVENED this meeting at 11:35 a.m, with ALL PRESENT. City Manager 0110 (Page 6) City Manager Kelly said Robin Thalenfeld has been split between the City Manager's office and the City Attorney's office in the past; however, this year she has been moved entirely under the City Manager's budget. C/W Glasser said based on all documents showing there are two Assistant City Managers; however, there is only one budgeted under the City Manager. She asked where the other one is and Ms. Blasi said Assistant City Manager Couzzo is split between Public Works and the Utilities West Departments. V/M Bender said Ms. McDermott was hired as an Assistant City Manager and City Manager Kelly said, no. V/M Bender said Mr. Couzzo acted as Assistant to the City Manager for a while and when Ms. McDermott arrived, an agreement was made that they both be kept in the case that one was out, the other could fill in. He said he feels there is no reason to continue this and referred to the reorganization. He said he feels Mr. Couzzo should not be involved in this. City Manager Kelly said when he arrived, Mr. Perretti was the Assistant City Manager and Mr. Couzzo was the relief Assistant. He said Ms. McDermott arrived as an Assistant to the City Manager and proved her worth and then her title was changed to Assistant City Manager and it was agreed that both be made Assistant City Managers. He said he feels there is no reason to strip Mr. Couzzo of this title and capacity. V/M Bender said Mr. Couzzo was given another job in the reorganization. He said Mr. Couzzo has been elevated to the head of a department full time and there is more responsibility involved. He said he feels there is no reason to have a title with which he should not be functioning at all. Mayor Abramowitz asked if Mr. Couzzo receives any additional money due to this title and City Manager Kelly said a small amount. C/W Glasser asked if Mr. Couzzo is operating at all as Assistant City Manager and City Manager Kelly said he does so when he and Ms. McDermott are not available or present. C/W Glasser said she feels part of Mr. Couzzo's salary should be reflected in the City Manager's budget. V/M Bender said he feels the City does not need two Assistant City Managers. Mayor Abramowitz said he feels a backup is good; however, if there is a small amount of money being earned by Mr. Couzzo for this, it should be in the City Manager's budget. C/M Katz said the portion of the salary should be applied to the appropriate department. Ms. Blasi said it would be hard to determine how much should be assigned to the City Manager's budget. She said at present, Mr. Couzzo is budgeted out of the Public Works Administration with 50% from the General Fund and 50% from the Utilities Fund. She said she does not like to have positions split within the General Fund. C/W Glasser said she understood that an increase of salary was involved when Mr. Couzzo received the title. City Council Budget Workshop 8/14/91 Page 8 City Manager Kelly said Ms. McDermott received an increase as Assistant City Manager; however, Mr. Couzzo received title only. Mayor Abramowitz said Mr. Couzzo has received an increase in salary over the years; however, he would need to research this. He said he is not opposed to having two people as backup. City Manager Kelly said Mr. Couzzo is not being compensated as Assistant City Manager, but has received additional prestige with the title. V/M Bender said he disagrees with having backups. Further discussion was held regarding this. V/M Bender said he feels that through the reorganization, Mr. Couzzo was elevated and the issue was discussed at the time of the reorganization that he would have enough work to handle and would not be involved as an Assistant City Manager. City Manager Kelly said this is not a matter of record. C/M Schumann said he understood that Mr. Couzzo's new position, duties and responsibilities would use all of his time. He asked who would handle his job if he would be acting as Assistant City Manager at various times. C/W Glasser said she feels that Mr. Couzzo received an increase at the time he received the title. Mayor Abramowitz said he feels it does not matter as long as it does not cost the City money and it does not dilute their responsibilities. He said there are times that two signatures are needed, which are those of the City Manager and the Mayor. He said when the Mayor is not available, the vice Mayor signs and in the absence of the Vice Mayor, one of the Councilmen can sign. He said it is necessary that the City Manager appoint an Acting City Manager. He said he feels that it would be wrong if it takes Mr. Couzzo away from his duties as Director of Public Services. City Manager Kelly said in reviewing the past records, Mr. Couzzo received title only and there was no increase in salary with the title. C/W Glasser requested a pay scale on Mr. Couzzo for his entire time of employment with the City. Walter Rekuc, resident, said there are a number of concerns that should be considered by Council. He said the City Manager's recommendation of $9,651,000 in comparison to Fiscal Year 1989/90 is an increase of 29.3%.and is an increase over the estimate of 1990 of 12.5%, which is!a high increase. He requested the comparisons be made of estimate to actual. Mr. Rekuc said he does not feel the building permits are going to reach the estimated level and there is a question about the shared revenues. Mr. Rekuc said the City Council budget reflects an increase of 24.6% and the reason is because the actual expenditures by Council are less than what is authorized by the Charter. He said it does not have to be put into the budget just because it is in the Charter. C/W Glasser said there are limits on expenditures. Mr. Rekuc said the external audit has always qualified itself by stating that the City does not have an Internal Auditor. He said he feels the City should include an Internal Auditor in this budget and it should be in the City Council budget. Mr. Rekuc said the City has an Executive Secretary and a Legislative Aide in the City Council budget. He said most City Council Budget workshop 8/14/91 Page 9 governments do not have both. He said he feels this is not necessary. Mr. Rekuc said he feels the City Attorney and the City Clerk should be under the Council's jurisdiction rather than reporting to the City Manager. He said there is discussion about a 46% increase in City Attorney costs. He suggested Council investigate the possibility of hiring an in-house attorney. He said he feels that the current rate of $100.00 per hour is excessive. Herman Gross, resident, referred to the Administrative Service fees. He said the City Manager's report reflected that he agrees that the budget has not been increased in the past three years, yet administrative costs have increased. He said he feels this was overlooked and suggested Council consider reviewing the administrative costs and the increase should be properly allocated. Ms. Blasi said Staff is in the process of having a farm to do a cost allocation plan between Utilities and the General Fund. She recommended the firm of David M. Griffith, who has done many similar studies for many Broward County cities and are highly recommended. She said part of the study will show the amount of hours spent by each of the divisions on utility matters. Herman Gross, resident, suggested the Council retroactively consider that there was a 15% increase over the last three years. Mayor Abramowitz RECESSED this meeting at 12:05 p.m. and RECONVENED at 1:10 p.m. PRESENT* Mayor Norman Abramowitz Vice Mayor Dr. H. Larry Bender Councilman Irving Katz Councilman Henry Schumann Councilwoman Diane Glasser John P. Kelly, City Manager Dina McDermott, Assistant City Manager Alan F. Ruf, City Attorney Mary Blasi, Finance Director Thelma Fagelbaum, Deputy Finance Director Carol A. Evans, City Clerk (entered 1:30 p.m.) Glenda Christian, MIS Director (entered 3:00 p.m.) Bill Land, Purchasing Agent (entered 3:30 p.m.) Karen Jackson, Secretary City Manager (continued) Mayor Abramowitz referred to Item 440, Page 7. He asked what the increase in the Rent/Lease Machinery is for and Assistant City Manager McDermott said it is the same as last year. City Manager Kelly referred to Economic Development #178 (Page 24). He said the Staff is estimating $13,000.00 again this year. He said it has been used primarily for advertising in plant sites and parks, area selection magazines, business facilities and other things to try to generate some revenue activities. He said he has withheld a lot of the advertising. He said there have been flyers handed out and lapel pins. He said he feels this money needs to remain available if the City is going to get more involved with economic development. C/M Katz said he would like to bring additional businesses into the City to fill up the vacant shopping centers throughout the City. He said he is willing to go with a larger budget for this item. City Council Budget Workshop 8/14/91 Page 10 City Manager Kelly invited C/M Katz to the next meeting of the Chamber of Commerce to discuss filling the vacant business locations within the City to show them his support in this matter. Further discussion was held regarding this. Mayor Abramowitz said the City of Tamarac has a reputation of being anti -development. C/M Katz suggested the City change its image and remove these types of stigmas that have prevailed in the City and the time is now. Discussion was held regarding the City's Sign Ordinance. V/M Bender said he feels more money is needed in the Economic Development Fund. He suggested an additional $7,000.00 to bring the account budget to $20,OOO.90. Mayor Abramowitz suggested $5,900.00 be added and V/M Bender said he would like $7,000.00 added to this account. EXPRESSION OF INTEREST: I ALL AGREED TAPE 5 City Clerk #112 (Page 9) City Clerk, Carol Evans, said the budget is down $64,000.00 from last year. Mayor Abramowitz asked if the department has increased one person and City Clerk Evans said, yes, which was done during the year by bringing someone down from the Building Department into the Microfilming Department. Mayor Abramowitz asked if the City is saving any money on storage due to the microfilming of records and Ms. Evans said not at this time. City Manager Kelly said it will take some time to get everything on microfilm. C/M Katz said the City could possibly use the area that the Purchasing Department had occupied for storage. City Manager Kelly said there are some air conditioning and insulation problems in that area; however, the evidence room in the BSO building may be available for the City to utilize for storage. C/M Katz asked what the $12,400.00 is for and Ms. Evans said this is for Municipal Code supplements. Ms. Evans said the City pays storage at the rate of $225.00 per month, with additional fees for disposal of boxes, checking out boxes and for courier fees; therefore, approximately half of the $5,000.00 allotted for this is actually for storage. C/M Schumann asked if the City can put information on microfische and Ms. Evans said only some information can be kept on microfische and any information that is kept over 10 years is placed on microfilm. C/M Schumann asked if the City is storing microfilm, microfische or paper and Ms. Evans said the City is storing all three. She said certain records must be kept forever, such as minutes, Resolutions, Ordinances and certain personnel records, which are kept on microfilm, but the State requires these to be kept in paper form also. Ms. Evans said she feels that if the records were stored in a closer area, they could be scheduled for destruction more on a regular basis. She said she would not personally write to the State to destroy certain records unless she was able to verify what was in the boxes. City Council Budget Workshop 8/14/91 Page 11 Ms. Blasi said Duplicating Expenses and Charges, #471, is now being expended out of General Services for all of the City departments. She said she feels there would be a more realistic value to place this in one budget for the maintenance and supplies for the copier in the City Clerk's office. Mayor Abramowitz asked how old this copier is and Ms. Evans said it is approximately five years old and as of December, 1991, the copier will belong to the City, which will save the City approximately $800.00 per month. She said there will be contractual maintenance payments to Kodak. Mayor Abramowitz asked what #690, Construction Project Costs, is and Ms. Evans said she had requested from City Manager Kelly, the construction of a Records Retention Center near the BSO building; however, City Manager Kelly said, no. City Manager Kelly said there was sufficient space to build this near the impound area but it turned out that this was not needed due to other space becoming available. Ms. Evans said the City is storing 800 boxes in Miami and 400 at the 61st Street location. Ms. Evans said there are nine positions in the Department of which two are vacant. She requested that the two Data Entry Operator positions be upgraded to Secretarial positions due to the amount of minutes being done. She handed out a comparison report to Council. Assistant City Manager McDermott said new committees need secretaries to attend the meetings. Ms. Evans said if these Data Entry Operators are going to be doing minutes, they should have the designation of Secretary and there is no change in upgrading these positions. She requested the vacant Clerk -Typist position be upgraded to Secretary with the difference in pay of approximately $3,032.00 per year. She said the Department has borrowed a Secretary from the Personnel Department to help with the minutes. Mayor Abramowitz said he has no objection to the upgrade, but if the City can borrow and reorganize where possible, he would like to keep it as it is. City Manager Kelly said the City is borrowing people wherever possible and most are cooperating; however, when two people are sick or on vacation, then there is a problem. He said there should be no problem with the Union in an upgrade. He said he is in support of this upgrade if the Council is accepting of it. Mayor Abramowitz said he has no objection to the change, but is opposed to hiring anyone else, and when the time comes and it is necessary, it can be brought to Council at that time. V/M Bender said he feels that the number of hours spent in the Public Information Committee meetings can be reduced based on the topics discussed in those meetings. He suggested all of the Boards and Committees be advised that it costs the City a lot of money and the discussions should be limited. C/M Katz asked if the City could use temporary services when needed and Ms. Evans said temporary assistance is not effective for minutes due to the temporary person not knowing the names, voices or the manner in which to do the minutes. C/M Katz suggested that if the Department borrowed a Secretary from a different department, then get a temporary to replace the Secretary from the other department. Ms. Evans said there is a need and it is a crisis at this point to add the extra person in the Department. City Council Budget Workshop 8/14/91 Page 12 Mayor Abramowitz recommended that the City borrow the help from other departments when necessary. C/W Glasser said other cities are reducing their personnel and she suggested the Department borrow from other departments to handle the work load. Ms. Evans asked if Council is agreeable on the two Data Entry Operator positions being reclassified to Secretary with no change in money. EXPRESSION OF INTEREST: ALL AGREED City Manager Kelly saidwhen he worked in the Town of Davie, the Boards and Committees were limited -to one hour and had to follow agendas in order to reduce the quantity of minutes. Assistant City Manager McDermott said every time a new Board or Committee is added, the secretaries are needed to do the work. Ms. Evans said Section 286.011 of the Florida Statutes requires that written minutes of meetings be done in a prompt and timely manner. C/M Katz asked if the regular salaries are inclusive of the contractual and confidential basic salaries including the raises by contract and Ms. Evans said, yes. V/M Bender asked if the raises need to be brought back to Council for approval and Ms. Blasi said the Council had approved the contract with the Union. General Services #712 (Page 79) Ms. Evans said the Postage Account is for the entire building, which is higher this year by approximately $4,000.00 due to the increase in postage. C/M Katz referred to Item #471, Duplicating Expenses/Charges. Ms. Evans said this account includes the copies that are run on the copier, toner and developer, duplicating paper and fax paper. She said Item #440 is lower due to the lease/purchase being completed. Telecommunications #713 (Page 80) Ms. Evans said this item includes the Receptionist and all telephone costs, which include the Rolm System, Suncom and Southern Bell. Finance #115 (Page 12) Ms. Blasi said the Finance budget has gone from an amended budget of over $659,000.00 to a recommended budget of $503,000.00, which is a decrease of over $156,000.00. She said this was accomplished by eliminating two positions within the Department, which are the Statistical Secretary and Senior Accounting Clerk. She said both of these positions are presently vacant. She said the Statistical Secretary was transferred to Customer Service when a Customer Service representative went on maternity leave and did not return. She said she does not feel the Senior Accounting Clerk position needs to be filled. Ms. Blasi said she added $5,000.00 in Item #340, Other Contractual Services, for any type of outside auditing services. She said she understands this will not be enough money to adequately pay for this type of service, but it will be 'a start. She said she has changed the Internal Auditor from a full-time position to a part- time position. Mayor Abramowitz referred to Item #122, Part -Time Employees Wages City Council Budget Workshop 8/14/91 Page 13 and Ms. Blasi said that was where the. Internal Auditor was transferred from Item #120 to Item #122, from full-time to part- time. C/M Schumann asked if the Finance Department has any part --time employees at present and Ms. Blasi said Madeline Camponovo works from 9:00 a.m. to 2:00 p.m. V/M Bender said he prefers the audits be done by an outside source. He said if a part-time Auditor is hired and placed on the payroll, benefit options will need to be added. He said he would prefer that the City get bids on it when an audit needs to be done. Ms. Blasi said the total expenses for the part-time Auditor including all benefits is $23,008.00. Discussion was held regarding the breakdown of the taxes. Mayor Abramowitz said the City will not get contractual services on the outside to do auditing and V/M Bender said he has been specifically concentrating on auditing the franchises, but there are other reasons for Auditors in the City. V/M Bender said the City has a yearly audit and the only thing lacking from this audit is the validation of the data that the Auditor gets. Discussion was held regarding the full-time Internal Auditor position. Mayor Abramowitz asked if there is a need for a part-time Internal Auditor and would it save money compared to contractually hiring this type of firm. C/W Glasser said sometimes the pressures from within are too great for an Internal Auditor. She said the -City may do better by directing an outside auditing firm to handle an audit. V/M Bender suggested Staff find out how much an outside auditing firm would charge to do an internal audit. Ms. Blasi said she feels the City does not need an Internal Auditor as an employee. She said the City would be better suited to contract an External Auditor to handle the City's audit requests. She said the extensive year-end audit by Grant Thornton would not indicate that the City would need an Internal Auditor on a daily basis. V/M Bender said one of the benefits of obtaining an outside Auditor is that the City would hire someone with experience in a particular field and, in some cases, the firm would show the City ways to increase revenues from the existing franchise agreements. Mayor Abramowitz said Council is indicating the elimination of the $23,008.00 for an Internal Auditor., Ms. Blasi said if Council agrees, she would like to remove this money from Personnel Services and add it to the $5,000.00 under Other Contractual Services increasing that total to $28,000.00 for an Outside Auditor. TAPE 6 C/M Katz referred to Item #155, Temporary Employees, and Ms. Blasi said the Personnel Department provides the funding for temporary services. MIS Item #501 (Page 25R, 165) C/M Schumann asked what Budgetary Retained Earnings are and Ms. Blasi said these are funds available in that fund carried over from previous years service fees. C/M Schumann asked if there is a restriction on using the interest income of $20,000.00 from this fund and Ms. Blasi said this money is being used to offset the chargebacks to the General Fund. City Council Budget Workshop 8/14/91 Page 14 C/M Katz referred to the equipment for the various departments. He said the Code Enforcement Officers must schedule their hours in order to utilize the terminal to input the information. Ms. Christian said everyone has their own terminal in most of the departments; however, there is a possibility that the Code Enforcement Inspectors have to share a terminal to input their inspections for the day. She said there are times when the City handles it this way in order to avoid adding additional equipment onto the computer. Assistant City Manager McDermott said a Code Officer is not utilizing the terminal all day long; therefore, they should share the terminal as much as possible. C/M Katz asked if the Building Inspectors stagger their time in this manner and Ms. Christian said the girls in the Building Department input the information onto the computer, not the Inspectors, as well as the Engineering and Public Works Departments. C/M Schumann referred to the reduction of $2,000.00 on Contractual Services and Ms. Christian said the account numbers were changed. She said #340 was previously charged with software and utility programs and is #519 at present. C/M Katz asked if the City has people write programs when needed and Ms. Christian said the MIS Department usually handles this in- house. C/M Katz asked if the City has a maintenance agreement on all of the equipment and Ms. Christian said there is a maintenance agreement on the mainframe. C/M Katz asked if the City has someone to handle the repairs and Ms. Christian said, yes. C/M Katz asked if the City has a reserve fund for equipment that becomes obsolete and Ms. Christian said there is money available for the main equipment replacements. Assistant City Manager McDermott referred to #641, Office Equipment, which allows for the replacement of terminals. Ms. Blasi said there is approximately $400,000.00 in the Retained Earnings Account and the City is utilizing $240,000.00 this year, which leaves $160,000.00. V/M Bender said he had identified this money as being set aside. He said he had no knowledge of this account being established. Ms. Blasi said this account was not really established. She said over the years, as the budget service fees and expenditures come in, there are many times where the service fees will come in at 100% and the expenditures do not. She said much of the excess was being built up in that fund for the replacement of the equipment. V/M Bender said he is uncomfortable with having money in various funds not being utilized, such as this $400,000.00. He said this type of money could be used for a specific use or for the General Purpose Fund. Ms. Blasi said this money is being used to subsidize the budget this year. Mayor Abramowitz said the City cannot spend all of the money and still have a reserve. Central Stores/Purchasing #502 (Page 26R, 170) Ms. Blasi said there are three revenue items being used this year to balance the purchasing budget which are: Interest income- $3,600.00, Budgetary retained earnings-$7,000.00 and Service fees City Council Budget Workshop 8/14/91 Page 15 to Utility West and General Fund-$177,580.00 for a total budget of $188,356.00. Mayor Abramowitz asked if there was a position added and Ms. Blasi said there was a transfer from Fleet Services and Public Works Administration. She said Paul Nash is now being charged out of Purchasing due to the relocation of the Purchasing Department to the Public Services Complex. Mayor Abramowitz asked what Mr. Nash's salary is and Ms. Blasi said his present salary is $28,527.00 per year, not including the COLA. Mayor Abramowitz asked what the $50.00 in #586, Inventory Variation is for. Ms. Blasi said this is for when there is a shortage of office supplies discovered during inventory. Ms. Fagelbaum said this account is also for items that are obsolete. C/M Katz asked what type of protective clothing is referred to and Mr. Land said the protective clothing includes safety belts, shoes and any other safety equipment that may be needed. C/M Schumann asked if the warehouse is subject to OSHA Safety Inspections and City Manager Kelly said, yes. Mayor Abramowitz referred to #476, Uniforms and Accessories. C/M Katz asked if the City dry cleans all of the uniforms and Mr. Land said the City is under contract with a uniform service. C/M Katz asked if anyone has discussed with the Union about the actual cost of the equipment and the possibility of eliminating some of this expense. Assistant City Manager McDermott said the contract was negotiated and the safety equipment was reviewed carefully one year ago. Mayor Abramowitz said Jim O'Brien is the Safety Coordinator for the City and he mandates a lot of the safety procedures and City Manager Kelly said Mr. O'Brien coordinates with OSHA. Further discussion was held regarding the uniforms. Non -Departmental #872 (Page 83) Discussion was held regarding the ESM situation which has been settled. Mayor Abramowitz referred to #441, Rent/Lease, and Ms. Blasi said this is Mr. Berkowitz' lease of the old Public Works facility. C/M Katz asked if the City has to pay an additional $18,000.00 and City Manager Kelly said he has an invoice for $15,000.00 for this month. V/M Bender asked what the $60,000.00 is for and Ms. Blasi said it was for part of the monthly rent and, when the City transferred to the new facility, the interest earned on the sale of the property was used to pay the lease considerations. Ms. Blasi said the City transferred 1.8 million dollars earned from the sale of the old Public Works property and the interest that was accruing was offset by the Rent/Lease-Land/Buildings Account. City Manager Kelly said the payment discussed at the last Council meeting prior to vacations was made. He said the letter was sent to Mr. Berkowitz; however, his attorneys did not accept the letter. City Council Budget Workshop 8/14/91 Page 16 V/M Bender asked if the City can access a letter from the County in regards to this situation and City Manager Kelly said, no. V/M Bender asked what Hazen & Sawyer Manager Kelly said Peter Robinson of clean and the attorneys should have discussion was held regarding this. TAPE 7 Special Revenue Funds (Page 85) says regarding this and City Hazen & Sawyer states it is accepted it. Further Assistant City Manager McDermott said last year the City budgeted $50,000.00 for hurricane preparedness for emergency generators, pumps and other equipment. She said the Fire Department is pursuing it this year. She said this is not in the budget for this year because the equipment has been purchased. Assistant City Manager McDermott said this funding was approved within this past year's budget for pumps, emergency generators, extra flashlights, cellular phones and other emergency equipment. She said the Fire Department has been purchasing the necessary equipment. C/M Katz asked if the City has enough generators in the event of the lift stations going down and Assistant City Manager McDermott said the City's drinking water would be handled, but the generators would go to the hospital. Assistant City Manager McDermott said there are not enough generators within the City or any other City to provide backup for every lift station. Mayor Abramowitz asked how many lift stations are in Tamarac and Assistant City Manager McDermott said she did not have the exact number available at present. Mayor Abramowitz RECESSED and RECONVENED this meeting at 3:05 p.m. with ALL PRESENT. Special Revenue Funds (Page 6R) Ms. Blasi said there is a special Building Education Assessment Fee that is charged at the time permits are pulled, which is for the education of the Inspectors. She said this Fund includes fire equipment donations, Social Committee account and the beautification money received from Broward County for the Commercial Boulevard median area around the Sawgrass Expressway. Mayor Abramowitz requested information regarding the Social Committee funds. Assistant City Manager McDermott said some of the money in this account belongs to the Social.Committee, not the City. She said there is a group of employees in the City who have volunteered their time and services to provide an annual Holiday Party and Employee Picnic. She said the Social Committee provides morale building activities to the employees, such as selling of soda through the soda machines located in the Employee Lounge and selling bagels and ice cream. Mayor Abramowitz said there is some resentment in the City about the fact that the Holiday Party is subsidized by this Committee. Discussion was held regarding this. Drainage Improvement Fund (Page 7R) C/M Katz asked if the City will have revenues from any developer for drainage upgrade fees and Assistant City Manager McDermott said the developers are required to pay. V/M Bender asked if the City owned property is in the budget and City Manager Kelly said, no. 11 City Council Budget Workshop 8/14/91 Page 17 V/M Bender asked if the City has some property on the books that the City could sell and Mayor Abramowitz said the City has 7 acres worth approximately $145,000.00 per acre. Further discussion was held regarding this. V/M Bender asked who owns the piece of property between Southgate Boulevard and the C-14 Canal and City Manager Kelly said the City owns the property, but FP&L has the utility rights. V/M Bender asked if that stretch of/land is saleable and Assistant City Manager McDermott said that is what the City is proposing for the water retention pond. Discussion was held. Drain Improvements #225 Ms. Blasi said at the end of this year, the City is estimating that the Drainage Improvement Fund will have approximately $50,000 available in resources to fund the required #225. She said a line item has been placed in under debt proceeds of $148,000. She said the retention ponds could be used to partially offset until the development of the property occurs and the City is reimbursed. Mayor Abramowitz said if the City does not have the ability to give to the developer the rights for the retention pond, the developer cannot begin to build. City Manager Kelly said the City does not have to provide the retention ponds for the developer but the City would be fighting themselves. Parks and Recreation Impact Fund Revenues Ms. Blasi said the City was estimating $25,000 in interest income for this fund, $100,000 in estimated impact fees to be collected through the year and resources available are estimated at the end of this year at $762,000. She said she contacted the City's Auditors, Grant Thornton, regarding the interest income being able to be transferred to the General Fund and they said there would be no problem with that as long as an Ordinance did not specifically restrict it. Mayor Abramowitz asked if this is specifically for the parks and recreation facilities and City Manager Kelly agreed. Mayor Abramowitz asked if this is for construction purposes only and Assistant City Manager McDermott said it has to be for new park improvements to new facilities. C/M Schumann asked if these funds could be used to build a swimming pool there and Assistant City Manager McDermott said, yes. Assistant City Manager McDermott said the City has a grant for the restrooms at Veteran's Park and the next proposal is for restrooms at the Tamarac Sports Complex, Tract 27. C/M Katz asked if this money could be used to purchase uniforms for the children and Assistant City Manager McDermott said it has to be for capital improvements. Trafficways improvement Fund Mayor Abramowitz asked if this pertains to Lennar Homes and Ms. Blasi said, yes. Mayor Abramowitz suggested this be deferred until City Attorney Ruf is present for discussion and all agreed. Special Purpose Account - Building Education Assistant City Manager McDermott said these are at present the expenditure accounts based on the revenues previously discussed. City Council. Budget Workshop 8/14/91 Page 18 Ms. Blasi said $3,500 was budgeted for Building Education and if those fees are not collected during the year, the Building Department will not be utilizing this money. C/M Katz referred to Item #524, Protective Inspections. Assistant City Manager McDermott said this is anything in the Building Department such as plumbing, electrical, mechanical or structural. Ms. Blasi said this is a State function code. She said the State gives the municipalities certain numbers that must be used. Special Purpose Account - Fire Equipment Donations Ms. Blasi said the City expects to receive donations. Special Purpose Account - Social Committee Ms. Blasi said the majority of this budget is purchases for resale. She said the Social Committee stocks the soda and snack machines in the Employee Lounge. She said they purchase the soda and they get the money back from the sale. She said the City does not pay for any of this. Special Purpose Account - Beautification Ms. Blasi said she feels more money should be placed in this account. Mayor Abramowitz said there is a very small green sign indicating the "City of Tamarac" at the entrance of the City on McNab Road coming in from North Lauderdale. He said he feels there should be new signs placed at all of the entrances to the City which will be esthetically pleasing to indicate the City of Tamarac. Mayor Abramowitz suggested $2,000 be added to this fund for signage. Discussion was held regarding the signage possibilities. V/M Bender said there,should be signs at both ends of the following streets: Southgate Boulevard, Commercial Boulevard, McNab Road, State Road 7 (441), University Drive, Pane Island Road and Nab Hill Road, which would be fourteen signs. City Manager Kelly said the City has money available in Grounds Maintenance (Page 57) . Special Purpose Account - Non -Departmental Fund Balance Ms. Blasi said this is the money available at the end of the year. She said there is only $2,000 budgeted under Beautification, when there is actually $40,000 available. She said an additional $38,000 should be placed into Beautification for the possibility of the Commercial Boulevard median project. Mayor Abramowitz said he would like to see some beautification done in the City. He said this is the best budget he has seen in the City and it is time to do some beautification. He said the City has never spent any money for beautification. Discussion was held regarding this. TAPE 8 Drainage Improvement (Page 94) City Manager Kelly said this is the five year Capital Improvement Plan. He said the $225,000 is the total cost for the retention ponds that the City needs. V/M Bender asked why the total cost is being placed into this at present when it may not be completed in 1991/92. Assistant City Manager McDermott said the goal of the City Engineer is to fund it and to have it completed in one year. Further discussion was held regarding this. City Council Budget Workshop 8/14/91 Page 19 Parks i Recreation Fund '- Recreational Facilities Assistant City Manager McDermott said this budget is paid for from the recreation impact fee. She said the City must be sure that the money is spent on new projects at the Parks and Recreation facilities. She said the City has $766,603 in that account to date. C/M Katz suggested racquetball and paddle ball facilities be installed. He said the courts in Tamarac are not usable. Assistant City Manager McDermott said the City has a survey for the Sports Complex to find out what people's needs are. Mayor Abramowitz said there have been many requests for bocci -courts. Assistant City Manager McDermott said the City has a master plan for Tract 27 and the Tamarac Athletic Federation and the Parks and Recreation Board have been discussing the master plan. Mayor Abramowitz said the lights were taken down from the old tennis courts and stored for future usage. Assistant City Manager McDermott said the $25,000 is budgeted for installation of these lights. Mayor Abramowitz asked why the $20,000 is budgeted for the Sports Complex and Assistant City Manager McDermott said this is for some work on the dugouts. Mayor Abramowitz said there was discussion in the past about the parents supplying the dugouts. Assistant City Manager McDermott said TAF and the Parks and Recreation Board are very involved with the master plan for the Sports Complex. She said they have been discussing the restrooms and basketball courts. She said other improvements that are not included in the budget that should be included for this year are the restrooms and water fountains at the Sports Complex. C/M Schumann asked if there is a stock design that can be modified without going through the expense of an architect and engineering firm. C/M Katz asked if the City has a design from Scharf and Associates and Assistant City Manager McDermott said it is for a facility with restrooms, a concession stand and a storage room. City Manager Kelly said the City would have to pay for the rights to reuse their design due to their license. V/M Bender asked if the design for Veteran's Park could be modified and Assistant City Manager McDermott said whatever designs the City uses, have to be given to a contractor on a bid to build the facility. C/W Glasser said these restrooms should be a first priority. Assistant City Manager McDermott said a storage shed for Tamarac Park needs to be included in this budget as a new facility. C/M Katz asked if the City had any more trailers similar to the ones appropriated to the Fire Department and City Manager Kelly said these trailers are not suitable for this purpose. City Manager Kelly said he would like Council to add to the Agenda for the Regular Council Meeting for this evening, permission for the City of Margate to take the last trailer. He said they had a problem with their Public Works facility and have expressed interest in using the trailer or else it will cost Tamarac to remove it. He said Margate is holding a Special meeting at 5:00 City Council Budget Workshop 8/14/91 Page 20 p.m. to discuss this anc to accept the offer from Tamarac. Mayor Abramowitz said it will cost the City of Tamarac $3,000 to move it if Tamarac retai s it. Assistant City Manager M(!aermott said the shed will protect all of the maintenance equipment such as mowers and edgers. With no further business, Mayor Abramowitz ADJOURNED this meeting at 4:00 p.m. CAROL A. EVANS _ CITY CLERK "This public document was promulgated at a ^,nat of $302.60 or $6.72 per copy to inform the general public, public officers and employees of recent opinions and considerations of the City Council of the City of Tamarac." 1`d-(T, _�- OHN P. KELLY ity Manager 7525 Northwest 88th Avenue Tamarac, Florida 33321-2401 July 30, 1991 The Honorable Mayor and Members of the City Council City of Tamarac 7525 N.W. 88th Avenue Tamarac, Florida 33321-2401 Re: 1991/92 Budget Message Members of the City Council: ,\ Phone (305) 722-5900 Fax (305) 722-4509 In accordance With Article VII, Section 7.02 of the City Charter of Tamarac I hereby submit the proposed Operating and Capital Budget for all funds for fiscal year beginning October 1, 1991, for review and consideration. This budget document represents the single most Important report present- ed to the City Council. It is primarily Intended to estab- lish an action -oriented financial plan for the delivery of City services. Importantly, It also serves as an aid to the residents in providing a better understanding of the City's operating and fiscal programs. This budget Is a financial strategy that sets forth program priorities and the allocation of resources available to accomplish our goals during the upcoming fiscal year. The City of Tamarac's budget Is developed through the com- bined efforts of staff, elected officials and citizen participation. Budget Format The recommended Budget Is presented In two documents this year to provide a comprehensive overview of all City services and financial framework for the understanding of the public. This document, the Program Detail Document, summarizes the proposals made by staff and contains the following: A) The Budget Message B) Summary of All Budgetary Funds C) Tax Millage Summary' D) Personnel Summary E) Internal Service Funds Department Chargeback Allocations F) Cost of Living Increase Financial Impact Analysis THE CITY OF TAMARAC IS AN EOUAL OPPORTUNITY EMPLOYER AND DOES NOT DISCRIMINATE ON THE BASS OF HANDICAPPE[' STATu lr,4 1/ The Honorable July 30, 1991 Page 2 Mayor and City Council The Financial Detail Document is to be used by Council at the Budget Workshops and contains the following Information: A) Line Item Detail of all Budgetary Revenues by Fund B) Line Item Detail of all Budgetary Expenditures by Fund C) Authorized and Proposed Manpower Summaries by Position. by Division D) Detailed Manpower Salary Report by Division Significant Economic Factors Considered During the Fiscal Year 1991-92 Budget.Development: There were several significant economic factors that affect- ed the preparation of the City's budget for the upcoming year. The major key factors are as follows: " The Country's Economic Downturn: In 1990 and the early part of 1991 a national recession has affected the State of Florida, and Its revenue stream, creating a $270 million dollar budget deficit. Lower than anticipated tax collections, sluggish corporate performance, and lower.consumer spending have deflated optimistic state revenues. These revenue deficits trickle down to all city and county organizations. Tamarac's decrease In realized state estimated shared revenues from budgeted amounts was Approximately $240,000. The construction Industry has also been tremendously affected by this recession and has resulted In an estimated shortfall In budgeted Building, Planning and Engineering revenues of $343,758 In the current year. The City of Tamarac has constantly maintained a "basic budget" emphasizing public safety, Infrastructure and commun- ity services, while other municipalities are now returning to "back to the basics" (budgets). We have placed emphasis on revenue -producing and Cost-cutting solutions to balance the budget and maintain a low tax rate. Loss or Reduction of Key Revenue:_ Large commercial and residential construction has slowed down even further than last year, but residential home Improve- ments are on the rise. This translates Into: 1 "Wrr; 1r 1� The Honorable Mayor and City Council July 30, 1991 Page 3 Building -related revenues in the current year $225,000 less that anticipated. Englneering-related revenues that are $80,250 anticipated. Planning -related revenues that are $38,000 less pated. that are less than than anticl- It is Important to note that although estimated building revenues are down 47% from last year, we anticipate Issuing 5,097 permits for the current year (for smaller projects) only 72 permits less than for Fiscal Year 1989/90. The Building Department, In an effort to contain cost, has not filled five vacant positions even though the number of permits -Issued has basically remained the same. Federal and State funded programs have been significantly reduced since 1989 and there have been few new sources to supplement the loss of revenue. Based on a sluggish economy,.Florlda consumers have cut back on their spending which has decreased our state revenue sharing further. The following estimated shortfalls In the current year In state revenues are outlined as follows% . Cigarette Taxes - $ 18,800 State Revenue Sharing -- 99,730 Sales Tax, Half Cent - 121,580 The total amount of revenue projected In the upcoming 1991/92 budget year Is down from the budgeted revenues for current year and up slightly from those anticipated to be collected In the current year. The 1991/92 budget reflects conservative revenue projections based on the country's economic downturn, predicted slow recovery and the loss or reduction of key state revenues. Revenue growth Is still limited, and there has been little new construction added to the tax rolls. This budget preserves the existing level of services and allows for a realignment of sefvlces over the next few years to increase efficiency. AP itrq 7- f,: J The Honorable Mayor and City Council July 30, 1991 Pape 4 Slcnlficant Imcrovement3and Cost Effective Measures In City PUBLIC SAFETY SERVICE LEVELS Pol tee This past July, we reached our two year anniversary with the Broward Sheriff's Office (BSO) for police services. BSO has continued to provide an Invaluable service. in response to resident requests. BSO has Increased their crime prevention program, visited numerous homeowner association groups and developed a Special Enforcement Team. ' The SET Operation targets any criminal activity that needs special attention such as burglaries and narcotics activity. This operation goes beyond the duties of the normal road patrol and formal detective investigations. Based on our contract with BSO. the City will pay $5,497,265, or 4.5% over last year's budget. BSO's payment to the City for the rental of the police facility will also Increase by 4.5%. Fire Our Fire Department provides a multitude of services Including fire prevention.. emergency medical technician services, safety Inspections, dive rescue, hazardous materials, driver training, and CPR classes. Reorganization of the Fire Department has helped to Improve our efficiency. Through the reorganization, three (3) members of the Fire Department were reclassified to commanders. Each commander is responsible for a shift and certain administrative duties. The administrative duties include In-house employee training, vehicle and station maintenance, grants research and purchasing. Based on receipt of a grant award of $34,185 from the State Emergency Medical Services. the City will have Its communica- tions system upgraded In 1992 to 800 megahurtz frequency and be the forerunnet for other titles Into Broward County Fire Center. , The Honorable Mayor and City Council July 30, 1991 Page 5 During this year, the Fire Department was Instrumental In trading In a 1977 American La France, (1000 gallon Pumper) and a 1980 Ford Pumper (1000 gallon pumper) to a local vendor for the refurbishment of a,1979 Seagrave Pumper. The total cost of the refurbishment was $56,000, less $22,000 for the trade -In. The $34,000 balance will be financed over a two (2) year period beginning with a payment In fiscal year 1992- 93. Code Enforcement Code Enforcement service levels were upgraded this year by merging the Occupational License function Into Code Enforce- ment. Through the combined effort, an additional $25 000 + was recaptured on businesses operating without an occupational license. Code officers now work weekday evenings and one Saturday of each month to enforce codes outside of the general business hours. PUBLIC SERVICES OPERATIONS During the Current year, the City Council approved an effici- ent cost saving reorganization. The Public Works, Recrea- tion, Engineering and Utility Departments were consolidated to form the Public Services Department. Cost savings In excess of $60,000 next year will be realized along with more efficient use of equipment and manpower between the Divisions. The new Public Services Complex was completed In June of the Current year and coincided with the reorganization. The following are some significant events and proposed concepts for the Public Services Department: Public Works In-house maintenance of the Clty's canals and lakes has been proposed for the next fiscal year. This entails the addition Of two positlons,, an aquatic plant control specialist and an aquatic plant control crewleader, and the purchase of our own chemicals for the total cost of $63,000. Estimated costs for contracting limited services would equal those for In-house full time service and maintenance of the City's numerous lakes and canals. cl The Honorable Mayor and City Council July 30, 1991 Page 6 Recreation The Multi -Purpose Recreation Center opened December 15, 1990, and became fully operational January 1, 1991. The annual budget for the Multi -Purpose Center, which Includes all of the childrens' activities, totals approximately $334,000 for the proposed budget year. The School Board will pay approximately $28,800 or 50% of toted utilities at the Tamarac Park (which encompasses the Multi -Purpose Recreation Center) for fiscal year 1991-92 in return for the use of the Multi -Purpose Center by the elemen- tary school children. The City Is hopeful to initiate construction of a much -needed comfort station at the sports Complex during the current year. This project will be funded from Parks and Recreation Impact fees. Utilities No Increases are proposed for City water and sewer services. While no rate Increases are proposed In this budget, there Is no guarantee how long the present rate can be continued. This A s so for many reasons. Reserve funds In the amount of approximately $400,000 have been used to balance the proposed Utility West operating Budget. Conservation of water has led to decreased revenues for water and sewer, while our overhead costs have remained the same or Increased. Large -user agreement costs with Broward County for sewer treatment are consistently. Increasing for operating and debt service charges for capital Improvements. COST FACTORS CONSIDERED DURING BUDGET DEVELOPMENT The following Is a list detailing some of the major cost considerations when preparing the fiscal year 1991-92 Budget. Personnel A) A 5% cost of living adjustment for all General and Fire Union employees had been negotiated last year amounting to an increase In the General Fund Budget of $182,566 and Utility West Fund Budget of $74,432. The Honorable Mayor and City Council July 30, 1991 Page 7 B) A 5% cost of living adjustment for confidential and supervisory employees Is proposed Increasing the General Fund Budget by $38,130 and the Utility West Fund Budget by $13,222. C) A 3% cost of living adjustment for all managerial/exec- utive employees Is also proposed at a cost to the General Fund of $23,657 and the Utility West Fund of $1,837. D) No Increase Is proposed for temporary employees. The cost of a 5% Increase for temporary employees would amount to $3400 In the General Fund. E) A 1% Increase In salary costs for the Clty's Pension contribution has been Included for all employees except for Fire due to actuarial requirements. An additional cost of $29,660 to the General Fund and $18,130 to the Utility West Fund has been Included In the budget. F) A projected 15% Increase In health Insurance cost has been Included resulting In an additional cost of $57,480 to the General Fund and $18,155 to the Utility West Fund. G) Eight (8) full time positions have been eliminated from the Budget. These positions are presently vacant and will save the General Fund significant dollars. The eliminated positions and their cost savings Including benefits are as follows: Department Position Total Cost Savings 1) Finance Statistical Secretary S 29,500 2) Finance- Senior Accounting Clerk 25,000 3) Finance Internal Auditor 23,000 (from Full time to Part time contractual) 4) Community File Clerk 20,000 Development 5) Building Electrical Inspector/Plans 35,000 6--7) Building Plumbing Inspectors (2) 70,000 8) Building Data Entry Operator 23,000 TOTAL - $225,500 The reorganization of the Public Services Department has also reduced the proposed budget by one Department Director position at a cost savings of over $60,000. The Honorable Mayor and City Council July 30, 1991 Page 8 Operating Ex endltures A. The Internal service fund, Management Information Services, has available remaining funds to subsl- dlze its fiscal year 1991-92 Budget without a chargeback to the General and Utility West Funds._ This results In a cost savings to the General Fund of $160,800 and the Utility West Fund of $75,500. B. Due to the dedicated efforts of our Risk Manage- ment Division, our Insurance costs are down from a required chargeback of $854.000 In the current year to $598.000 In the proposed year. C. Funding of $104,600 was provided In the General Fund for ambulance service. D. A $5,000 additional contribution to the Area Agency on Aging Is proposed In the General Fund. This Increases the amount from $10.000 to $15,000. E. $50,000 has been budgeted for Matching Grants in the General Fund. Continued success In Grant Appllcatlons will require Matching Contributions from the City. This Is an excellent Investment for the Clty's future. Capital Capital appropriations are proposed at $383,804 In the General Fund and $666,000 In the Utility West Fund. The following highlights these proposals: General Fund Fire Department: Funding of $150,000 was provided for the rehabil- Itatlon/facellft of the exterior of Fire Station 01. Three Vehicles totalling $27,200 have been recom- mended Including 2 sedans and one plck-up truck. 11 The Honorable Mayor and City Council July 30, 1991 Page 9 Three personal computers totalling $10,485 have been recommended to Improve the efficiency of operations. Communications equipment currently budgeted has been carried over to next fiscal year. A grant Just received for this purchase will enable us to save $25,000 of the amount budgeted. Building Department: One sub -compact replacement vehicle totalling $81190. Public Works: Grounds Maintenance - One hustler riding mower totalling $1.4,000. Canals and Drainage - Miscellaneous machinery and equipment Including a pump. generator, and sprayer totalling $6,375. Parks and Recreation: Miscellaneous machinery and equipment for the Park Facilities totalling $18,600. Social Services: One Social Service van for transporting citizens 'totalling $20,000. - utility West Fund Water Treatment: Rehabilitation of Filter *1 - Tile - Failed at a total cost of $65,000. Miscellaneous machinery and equipment totalling $65,000 L^ The Honorable Mayor and City Council July 30, 1991 Page 10 Transmission and Distribution: Meters for Meter Exchange Program totalling $56,000. Fire Hydrant program totalling $50,000. Coral Springs Water Interconnect totalling $47,000. 44th Street - Woodlands Water Main totalling $152,000. Wastewater Collection: Replacement of Jet. Rodder pump at a cost of $35,000. Replacement of Flexiprobe Injection system totalling $55,000. Sewer Pump Station e7A Rehabilitation totalling $30,000 Sewer Pump Station *14A Rehabilitation totalling $70,000 Sewer Pump Station *17 Rehabilitation totalling $30,000 Sewer Pump Station e21 Rehabilitation totalling $70,000 Revenue Considerations Due to many of the foregoing factors, the City must become more reliant on local revenues to fund Its operations. The previous year's building activity and related economic development has provided a more diverse tax base, which should assist the City to develop a level of economic self- sufficiency In the future. However, steps should be taken to continue to monitor operating programs, develop new avenues for revenues, and support the capital improvement program now In order to offset long range economic Impacts and related high maintenance Costs. The Honorable Mayor and City Council July 30, 1991 Page 11 Unfortunately, revenues have not been reserved to assure that adequate funding Is In place for future capital Improvements. This Is a critical financial consideration that requires decisive action. The sale of old city hall was not Included In this budget. If the old City hall Is sold and the City of Tamarac receives $500,000 or greater, the following projects should be considered for funding. These projects are presently not Included In the 1991/1992 budget: A. $160,000 - Retention Ponds B. S 90,000 - Street Lights C. $ 15,000 - Street Sweeping D. $ 25,000 - Sidewalks E. $100,000 - Hurricane/Emergency Preparedness - storm shutters for city hall and police station. F. S 25,000 - Additional Matching Grants G. $ 85,000 - Street Resurfacing Many of these programs should be funded on an annual basis and not from non -recurring revenue sources such as the sale of old city hall. It Is essential to remember that In order to provide these services or programs you must budget for them on a regular basis. Other revenues that are not specifically addressed In the 1991/1992 budget Include the following: A. Gas franchise fees B. Utility tax on gas C. New Recreation Entrance Fees - user fees for all recreation parks and facilities D. Towing franchise fees E. Parking fees L11 The Honorable Mayor and City Council July 30, 1991 Page 12 SUMMARY OF ALL BUDGETARY FUNDS The total proposed budget for all funds for 1991/1992 Includ- ing Governmental Funds, Enterprise Funds, and Debt Service Funds Is approximately $39,000,000. General Fund The General Fund Is used to account for resources and expen- ditures that are available for the general operations of city government functions. The recommended General Fund Budget of $16,366,740 represents a 1.3% or $213,900 decrease under the current year's budget Of $16,580,640. Revenues The current approved revenues for Fiscal Year 1991/1992 amount to $14,956,103. a shortfall Of $1,410,637 to balance the proposed General Fund Budget of $16,366,740. The usage of the entire estimated General Fund balance of approximately $725,fl00 Is proposed to partially offset this deficit. A recommendation to enact a 4% utility tax on electricity resulting In revenues of $1,200,000 In fiscal year 1991-92 Is Included. This utility tax would enable the Council to decrease ad valorem property taxes by 7.6% below the roll- back rate of 4.6431 mils or 8.4% below the current rate of 4.5818 mils. In a survey of 25 other Broward municipalities, 21 titles have a utility tax that produces significant revenues. In Tamarac, several residents pay little or no tax due to the homestead exemption. The utility tax provides a more equitable distribution of the tax burden among our residents. Without approving a 4% electric utility tax, a 10% Increase In property taxes would be required to fund the General Fund Budget as presented. The present status of the proposed General Fund Revenues follows: The Honorable Mayor and City Council July 30, 1991 Page 13 Ad Valorem Tax Revenue The County's Property Appraiser certified a preliminary assessed taxable value for Tamarac for 1991 In the amount of $1,413,079,072. This represents a 3.75% Increase over the final 1990 assessed value of $1,362,056,604. This Increase Includes $39,406,280 (2.9%) In new taxable value as a result of new construction and additions, and a $11,616,188 (.85%) Increase In current adjusted taxable value. The proposed mlllage rate of 4.1988 mils Is 8.4% less than our current millage rate of 4.5818 and 7.6% less than the rolled back rate of 4.5431. The total revenue provided by ad valorem revenue Is equal to $5,656,524 or 35% of the total recommended General Fund Budget Revenue. The levy for debt service has been decreased from .6215 mils to .5991 mils, a 3.6% reduction. -• Sales And Use Taxes And Franchise Taxes Projected Local Option Gas Tax and Franchise Tax revenue of $2,801,000 decreased by $63,330 or 2% under the current year's budget. Overbudgeted estimated electric franchise tax revenue In the current year was the reason for this reduc- tion. These taxes represent 17% of the General Fund Revenues. Utility Service Tax Staff Is proposing a 4% utility tax on electric service. The City of Tamarac Is one of the very few Cities that do not levy a tax on utilities. The majority of Cities In Broward County levy a 10% utility tax.on electricity and a utility tax on telephone, solid waste, and water services. Projected revenue from a 4% electric utility tax equals $1,200,000 and would represent 7% of total General Fund Revenue. Licenses And _Permits The estimated revenue from Licenses and Permits In the amount of $865.000 Is 13% under the current budgeted amount and $62,000 over what we anticipate collecting In the coming year. This Is due to a decrease In anticipated building permits Issued In the forthcoming year because of a projected decrease In construction and development In the City. The City budgeted $995,000 In the current year but estimates that only $803,000 will be realized; a shortfall of $192,000. Revenues from Licenses and Permits represents 5% of total General Fund Revenues. The Honorable Mayor and City Council July 30, 1991 Page 14 Intergovernmental Revenues Total estimated Intergovernmental revenues for Fiscal Year 1991/1992 of $2,920,000 represent a 4% decrease or $114,490 under the current budgeted amounts. The recession and lagging consumer sales Is the cause for this decrease. Estimated revenues In current year are $2,793,770, a short -- fall of $240,720 in the current budget. Intergovernmental revenue represents 18% of the total revenues and consists primarily of State Revenue Sharing. the Half -Cent Sales Tax, Cigarette Taxes, and County occupational License Proceeds. Charges For Services Charges for services are estimated to produce $358,900 In Fiscal Year 1991/1992. The majority of the revenue estima- ted for Fiscal Year 1991/1992 In this category consists of Recreation Activity Fees, Engineering and Planning Fees and Annual Fire Inspection Fees.. A decrease In the current budget of $158,340 represents decreased estimated revenues In Planning and Engineering fees. Charges for Services represents 2% of total revenues. Fines And Forfeitures The estimated revenue for the Fiscal Year 1991/1992 from this source Is $428,500 which Is a 4% decrease under the current year's budget. Fines and Forfeitures represents 3% of the total General Fund Revenue. Miscellaneous Revenues Miscellaneous Revenue Is estimated at $1,383,980 for Fiscal Year 1991/1992, a decrease of $614.770. Revenue from the sale of the old City Hall was budgeted In the current year In the amount of $800,000 and was not realized. This revenue source Is not Included again In the proposed budget. This source of revenue represents 8% of total General Fund Reven- ues. Non -Revenue Receipts A transfer of gxco$s pledged telephone franchise fees from the 1980 Fire Station Loan Fund represents the $28,000 estimated In this revenue category for Fiscal Year 1991/1992. The Honorable Mayor and City Council July 30, 1991 Page 15 Carryover Funds Staff currently estimates undeslgnated unreserved General Fund Balance as of September 30, 1991 at approximately $725,000. These funds have been appropriated to help fund the proposed General Fund budget. This source of revenue represents 4% of the total revenues provided. General Obligation Bond Debt Service Funds These funds were established to account for payments on the .following bonds that were approved by the voters of the City for the following: 1986 General Obligation Bonds for the purpose of build- Ing a new city hall. 1987 General Obligation Bonds for'the purpose of bulid- Ing a new police station. The total Ad Valorem Tax Levy for debt service has been decreased from .6215 mils to .5991 mils. Utility Fund Utility East -Fund The proposed Utility East operating fund budget of $365,210 Is .8% or $1,700 above the current year's budget. This fund accounts for those customers who receive treated water from sources contracted by the City. Tamarac Utility East will absorb a 4.8% Increase from Fort Lauderdale with no rate Increases proposed for the customers serviced in this fund. Utility West Fund The proposed Utility West operating fund budget of $9,746,044 Is $392.154 or .5% more than the current year's budget of $9,688,866. Yet even with the dedicated efforts of the Utility Department to contain costs In this budget, expenses exceed projected revenues by $392,154. This budget shortfall Is funded by an appropriation of reserve funds leaving approximately $600,000 In available reserves for the operating fund. } ("fi 7- r-' -1 J! The Honorable Mayor July 30, 1991 Page 16 and City Council Other Areas of Concern Due to limited funds and strict budgetary restraints the following items must be addressed: City Attorney On the September 4. 1990 ballot, voters revised the terms and conditions of the service of the City Attorney to allow for outside employment. This enabled us to contract with a well - seasoned professional City Attorney on a part-time basis, rather than a full-time In-house city attorney. Personnel Several more departments were reorganized this year to Improve efficiency and service and decrease costs. They are as follows: Finance Department Including Purchasing; Personnel and Risk Management; the Utilities Department; and the City Attorney's Office. It Is essential to recognize that we have a highly trained professional staff that Is dedicated to the success of our organization. Over the years we have not recognized major staff achievements and we must begin to do so immediately. Some of the major points emphasized in the proposed __budget are as follows: 1. Streamlined departmental manpower to increase the effectiveness and efficiency of city operations at a cost reduction to the General Fund of approximately one Quarter of a million dollars. 2. Basle services are financed to respond to community requirements. 3. Revenue has been estimated at conservative but realistic levels. 4. Continued computerization services and automation of key functions are Included to Improve productivity. F1 The Honorable Mayor and City Council July 30, 1991 Page 17 It.is essential to note that the foliowln needs must be addressed: The need to establish reserve funds as protection against further possible revenue short falls. The need to establish funding for a variety of Important pro)ects throughout the City Including street resurfac- ing and drainage. The need to provide employee benefits and salaries at competitive levels to maintain qualified staff. Summary Contained hereln Is the detalled budget for Fiscal Year 1991/92. Overall, the proposed budget provides an adequate level of service with some modest Improvements. It Is essential to note that all areas of the budget have been reviewed and scrutinized closely. Most of the operating budgets have been cut back and 1991/1992 will be yet another tight year. A great deal of effort was expended by the City Administra- tion and Department Heads to limit spending in all areas of the City Operations during the current year. The preparation and formulation of this document could not have been accomplished without the assistance and dedicated efforts of the Assistant City Manager, the Finance Department. all Department Heads, and their support staff. All questions relating to the budget should be referred to my attention. Council meetings will be held to review, In detail, the proposed budget document. Respectfully submitted, roll John P. Kell City Manager JPK:DMM:MCB:dn