HomeMy WebLinkAbout1991-09-04 - City Commission Special Meeting Minutes7525 Northwest 88 Avenue
Tamarac, FL 33321-2401
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RECORD OF COUNCIL. ACTIONS/DISCUSSIONS
August 26, 1991
NOTICE OF SPECIAL MEETING
CITY COUNCIL OF TAMARAC, FLORIDA
WEDNESDAY, SEPTEMBER 4, 1991
There will be a Special. Meeting of the City Council on Wednesday,
September 4, 1991, at 7:00 P.M. in the Council Chambers of Tamarac
City Hall, 7525 N.W. 88 Avenue, Tamarac, Florida, to hold public
hearings on the proposed millage and tentative budgets for Fiscal
Year 1991/92.
1. ANNOUNCEMENT of the percentage increase in proposed millage
rate over the rolled -back rate necessary to fund the General
Fund budget for Fiscal Year 1991/92 and the specific purposes
for which ad valorum tax revenues are being increased.
FINAL ACTION:
Announcement was made as follows:
The tentative General Fund budget of $15,984,690 is $595,950 less
than the current Budget of $16,580,640. Council has proposed to
maintain the current millage rate of 4.5818 mils which is a .85%
increase (less than 1%) over the rolled back rate of 4.5431 mils.
2. PUBLIC_REARING on the proposed millage rate for Fiscal Year
1991/92.
FINAL ACTION:
Public Hearing was held.
3. PUBLIC HEARING on the tentative General Fund budget for
Fiscal Year 1991/92.
FINAL ACTION:
Public Hearing was held.
4. XQTION TO ADOPT a proposed millage rate for Fiscal Year
1991/92.
FINAL ACTIQN*
APPROVED a proposed millage rate of 4.4603 mils for Fiscal Year
1991/92 which is a 1.83% reduction below the current rolled -back
rate of 4.5431 mils.
5. MOTION TO ADOPT a tentative General Fund budget for Fiscal
Year 1991/92.
FINAL ACTION:
APPROVED the tentative General Fund budget for Fiscal Year 1991/92
as $15,921,530.00.
6. AWOUNCEMENT of percentage by which the recomputed millage
rate exceeds the rolled -back rate necessary to fund the
General Fund budget for 1991/92.
Announcement was made. The recomputed millage rate is 4.4603 mils
which is 1.83% below the current rolled -back rate of 4.5431 mils.
7. ANNOUNCEMENT of the second public hearing on Thursday,
September 19, 1991, at 7:00 P.M. in the City Hall Council
Chambers during which a final millage and General Fund budget
shall be adopted.
FINAL ACTION*
Announcement was made.
8. on all other fund budgets for Fiscal Year
1991/92.
FINAL _ ACTION
Public Hearing was held.
9. MOTION TO ADOPT tentative budgets for all other funds for
Fiscal Year 1991/92.
FINAL ACTION:
APPROVED the recalculated tentative budgets for all other funds
for Fiscal Year 1991/92 as follows:
Special Revenue Fund $ 1,967,392
Debt Service Fund $ 874,650
Enterprise Fund $18,578,445
Internal Service Fund $ 1,601,11a
Total $23,021,602
10. ANNOUNCEMENT of proposed debt service millage rate for
Fiscal Year 1991/92.
FINAL ACTION:
Announcement was made for the proposed debt service millage rate
for Fiscal Year 1991/92 as being .5991 mils which is 3.6% below
the current debt service millage rate of .6215 mils.
11. NQTION TO ADOPT proposed debt service millage rate for
Fiscal Year 1991/92.
FINAL_ ACTION:
APPROVED the proposed debt service millage rate for Fiscal Year
1991/92 as being .5991 mils.
All meetings are open to the public.
61�
Carol A. Evans
City Clerk
Pursuant to Section 286.0105, Florida Statutes
If a person decides to appeal any decision made by the City
Council with respect to any matter considered at such meeting or
hearing,.he will need a record of the proceedings and for such
purpose, he may need to ensure that a verbatim record includes
the testimony and evidence upon which the appeal is to be based
11
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City Council Special Budget Public Hearing
9/4/91/KJ
Page 1
CITY OF TAMARAC
SPECIAL BUDGET PUBLIC HEARING
CITY COUNCIL MEETING
WEDNESDAY, SEPTEMBER 4, 1991
GALL TO ORDZR: Mayor Abramowitz called this meeting to order on
Wednesday, September 4, 1991 at 7:00 p.m. in the Council Chambers of
City Hall.
Mayor Abramowitz called
for the Pledge of Allegiance followed by Moment of Silent Meditation.
Mayor Norman Abramowitz
Vice Mayor Dr. H. Larry Bender
Councilman Irving Katz
Councilman Henry Schumann
Councilwoman Diane Glasser
John P. Kelly, City Manager
Alan F. Ruf, City Attorney
Carol A. Evans, City Clerk
Mary Blasi, Finance Director
Karen Jackson, Secretary
***********************************************************************
1. ANNOUNCEMENT of the percentage increase in proposed millage
rate over the rolled -back rate necessary to fund the General
Fund budget for Fiscal Year 1991Z92 and the specific purposes
for which ad valorum tax revenues are being increased.
Announcement was made as follows:
The tentative General Fund budget of $15,984,690 is $595,950 less
than the current Budget of $16,580,640. Council has proposed to
maintain the current millage rate of 4.5818 mils, which is a .85%
increase (less than 1%) over the rolled back rate of 4.5431 mils.
City Manager Kelly said over half of America's cities no longer
can pay their current expenses out of current income. He said the
City of Tamarac is in solid shape which was done by planning
ahead. He said Staff was reduced by attrition without loss of
morale. He said the Department Heads brought in tight budgets of
which they had been directed to not exceed 3% of last year's
operating costs. He said the Union a-nd non -Union employees
cooperated tremendously to work harder and to work smarter to
maintain the needed levels of service.
City Manager Kelly said the City Council wisely invested in the
future of the City by committing to the purchase of new vehicles
and equipment that is long overdue. He said the Council approved
significant Staff reorganizations that have already produced cost
savings and more effective service. He said the City has
maintained tight budgetary controls throughout this year and have
been consistantly accurate with revenue estimates.
City Manager Kelly said the projections for the coming year
continue to be on the conservative side. He said the City uses
generally accepted accounting principles, has an annual audit and
has earned a Government Finance Office Association Certificate of
Excellence. He said the City Council has expressed its willingness
to conduct specialized audits and has authorized an overview audit
of the City's major franchises and service contracts to focus on
possible problem areas or greater revenue potential.
City Council Special Budget Public Hearing
9/4/91/KJ
Page 2
City Manager Kelly said the City's bond rating for projects such
as the City Hall, the Police Station and well and sewer projects,
range from triple B to triple A. He said the City's debt burden is
moderate but the City is well positioned for the future. He said
he feels the City's major weak spot is in infrastructure
maintenance. He said the City has not resurfaced any streets for
at least eight years. He said he is hopeful that with this budget,
the City can address this problem.
City Manager Kelly said another concern of Council is the service
delivery for the City's aging population. He said this budget
includes money for a new van for the Social Services Department
and a four -fold increase in the City's contributions to the Area
Agency on Aging for services rendered to the residents of Tamarac.
City Manager Kelly said the General Fund budget has been reduced
by approximately $600,000.00 from last year. He said there will be
no increase in the millage rate on the property tax and no
reduction in services. He said there will be no increase in water
and sewer rates and the debt service will be slightly reduced. He
said the City Council did a fine job and can be proud of the
budget to be presented.
City Manager Kelly said the announcement of the percentage
increase in proposed millage rate over the rolled back rate
necessary to fund the General Fund budget for Fiscal Year
1991/1992 is as follows: The tentative General Fund budget of
$15,984,690.00 is $595,950.00 less than the current budget of
$16,580,640.00.
City Manager Kelly said the City Council has proposed to maintain
the current millage rate of 4.5818 mils, which is a .85% increase,
which is less than a 1% increase over the rolled back rate of
4.5431. He said the rolled back rate is a difficult concept,
basically the rate is not increasing over the current rate, but
the rolled back rate is required by the Trim Bill from the State
of Florida and the rolled back rate is the rate of property tax
required to raise the same tax revenues in the budget year as in
the current year.
City Manager Kelly said if there is no increase in revenue
requirements in the budget year, the millage rate will be
generally lower because of increased property assessments in the
value of new construction being added to the tax rolls. He said
there is no increase in the current rate and there is less than 1%
over the rolled back rate.
2. POLIC HEARINOi on the proposed millage rate for Fiscal Year
1991/92.
SYNOPSIS Or ACTION
Public Hearing was held.
City Manager Kelly said it is very difficult for anyone to discuss
this without discussing Item 3 regarding the General Fund budget.
Walter Rekuc, resident, expressed his concerns regarding the
budget.
City Manager Kelly said these comments would be more appropriately
made toward the General Fund budget of Item 3.
Mayor Abramowitz asked if it is possible to reverse these items
and City Attorney Ruf said the State Statutes require the millage
rate to be set before the budget.
71
City Council Special Budget Public Hearing
9/4/91/KJ
Page 3
3. PUBLIC HEAR,IkIG on the tentative General Fund budget for
Fiscal Year 1991/92.
SYNOPSIS_- OF46r.TION
Public Hearing was held.
Walter Rekuc, resident, continued with his concerns regarding the
budget.
City Manager Kelly said the City had hired an Internal Auditor
this past year who worked for two weeks and resigned to a better
job offer. He said the City Council is anxious to do auditing on
the specialized contracts and franchises and the City is in the
process of doing these audits.
City Manager Kelly said an erroneous article was published
regarding the BSO contract. He said there is a battle between the
Broward County Commission, the BSO and their respective Auditors
and Finance Directors. He said he feels Tamarac came out as a
casualty in this newspaper article, which stated that Tamarac had
an overcharge of $758,000.00 by the BSO.
City Manager Kelly said the City is required to pay the BSO the
money to cover them for the upcoming month at the beginning of
each month as per the contract. He said the audit had been done
prior to the money being expended by the BSO. He said a partial
audit cannot be done in the middle of the year and have accurate
figures. He said there are a lot of costs that are not charged to
the City by the BSO until the end of the year such as
communications, pensions, insurance, retirement, gas and oil and
other services. He said there is no overcharge and a report is
being prepared by Mr. Thabit to clarify this issue.
Mayor Abramowitz said most of the accounts mentioned in Mr.
Rekuc's concerns are accounts that the Law requires to be used
strictly for those accounts. He said he feels the money spent for
the recreational facilities is spent wisely. He said the City is
being inundated with children and the Recreation Center is being
utilized by children and adults. He.said the City is inundated
with complaints about the grass cutting and that the City looks
shabby. He said this is the first time that Council approved the
purchase of equipment needed to maintain the City. He said the
City has six men cutting seven million square feet of grass every
month.
Melanie Reynolds, resident, expressed her concerns regarding the
City's financial stability and the costs of the Community
Development and Code Enforcement Departments.
Bill George, resident and President of the Tamarac Athletic
Federation, expressed his appreciation to the City for the support
to the Recreation and Youth Programs. He expressed his concern
regarding the Recreation Department needing more money budgeted,
based on the increased participation in the recreational
activities. He said there needs to be additional personnel
budgeted for in order to have these functions work well.
Mr. George said the City needs to have more Code Enforcement
Officers followup on the homes as they continue to run down.
Mayor Abramowitz said the Recreational Program is for adults as
well as children. He said there have been approximately 200
charitable organizations requesting the City provide a meeting
place. He said it takes personnel in order to provide the service
necessary.
Thomas Van Dote, resident and Secretary of the Tamarac Soccer
Club, expressed his appreciation to the City for their continuous
support. He said the City needs to look into the future for the
Recreation Program with more maintenance and expansions. He said
the Code Enforcement Department needs to have more support and
City Council Special Budget Public Hearing
9/4/91/KJ
Page 4
attention should be given to the maintenance of the streets and
medians.
Denise Unger, resident, expressed her concern regarding the BSO
contract. She said the audit of the account should be
approximately 75% accurate based on accruals. She expressed her
concern regarding the money in the Traffic Impact Fee and Street
Lighting Accounts.
Mayor Abramowitz said the developers put the money in these
accounts to be used strictly for building new roads. He said the
residents of the City approved the City borrowing two million
dollars to upgrade the street lighting. He said it was found that
FP&L is obligated to change any light that is 15 years or older in
the City; therefore, the City did not have to borrow any money. He
said FP&L is doing this and the City is saving over a million
dollars.
Ms. Unger asked about the Non -Departmental Account for the General
Fund and Ms. Blasi said some of the money is for grant -matching
funds and other items that would not be in a specific department.
TAPE 2
Ms. Blasi said there are copies of the budget in the City Clerk's
Office for public review.
V/M Bender said the Council held numerous workshop meetings
reviewing every aspect of the proposed budget. He expressed his
concerns regarding the budget. He said he has tried to obtain
information on what the dollar amount of the budget carryover was
for the past seven years. He said he had not been successful until
this year. He said the amount carried over was approximately
$1,390,000.00, which was achieved by utilizing a 4.5818 millage
tax rate, which was established from the 1990/91 budget.
V/M Bender said he is uncomfortable with this year's budget
consisting of accounts holding reserve funds which appeared to be
excessive. He said an account in the Treasury Fund with an amount
of $402,609.62 was established by the City's former Finance
Director under the title of Management Information Service Fund.
He said this Fund was established without the knowledge or
approval of Council. He said it was disturbing to find that over
$400,000.00 was available for use at the time that Council was
advised that there was a shortage of funds available to purchase
office supplies.
V/M Bender said there was $1,450,000.00 in the Insurance Loss
Reserve Account. He said this account is intended to be utilized
for insurance losses; however, the building up of this account
should be spread over many years. He said the tax burden should be
spread so that all future taxpayers pay their fair share.
V/M Bender requested that $100,000.00 be taken from the Insurance
Loss Reserve Account and an additional $100,000.00 be utilized
from the $120,000.00 currently available as a balance of the
$685,000.00 administrative charge to the Utilities operation. He
said this would establish the availability of an additional
$200,000.00, which he recommends be used to further reduce the
property taxes. He said this proposed reduction will not affect
the efficiency of operation or reduce the services provided by the
City. He said he intends to make this Motion on Item #4.
C/W Glasser said she feels there will not be another contract made
with the City until there is an audit completed on the current
contracts.
Mayor Abramowitz said the City did an in depth study of the
Utilities Department and it was found that the City was not
overcharging but undercharging the Utilities Department. He said
Council worked hard and long on the current proposed budget. He
said the City was presented with the findings of this study on
Tuesday morning and subsequently held a Special Budget Meeting. He
said the indication was that the City had undercharged the
City Council Special Budget Public Hearing
9/4/91/KJ
Page 5
Utilities Department for their services and money was left over.
He said there was $685,000.00 left over of which the City had
originally charged $350,000.00 and put it into the General Fund,
which left $335,000.00.
Mayor Abramowitz said in order for there not to be any increase,
the City would take the amount of money which was going into the
General Fund and leave a balance of $122,000.00. He said this
budget was a result of hard work, prudence, financial
responsibility and good planning. He said it had been indicated
that there was an additional $120,000.00 which could be utilized
and it would mean that there would not be a tax increase but a tax
reduction. He said the reduction would be as follows: For anyone
who pays $25.00 per year in City taxes, the reduction is .04 per
month; $50.00 per year, the reduction is .08 per month; $100.00
per year, the reduction is .1625 per month; and $150.00 per year,
the reduction is .245 per month.
Mayor Abramowitz said he has no problem with lowering the taxes;
however, he is a prudent person and does not like to utilize all
the money available. He -said the City should maintain a Reserve
Fund. He said 1983 was the last time the taxes in Tamarac were not
raised.
C/M Katz said in the past couple years there was a shortage of
money which resulted in no capital expenditures and increases in
salaries were held to a minimum. He said the Union employees will
be receiving a 5% contractual increase this year and the
Department Heads will be receiving a 3% increase. He said there
was a capital expenditure allowable for one half million dollars
and money was found to be able to reduce the deficit. He said if
there is to be a reduction in the rate, it had to come from the
money that Council found.
C/M Katz said the public should commend Council for searching the
budget for money.
V/M Bender said there is possibly enough money to cut the taxes
even more. He said it is time to reduce the trend of increased
taxes.
C/M Schumann said he does not feel there would be a problem in
removing $100,000.00 from the Insurance Reserve Fund. He said this
should be payable down the line, instead of the current residents
footing the entire bill. He said he agrees that the other
$100,000.00 from Tamarac Utilities West should be utilized at
present.
C/W Glasser said this $350,000.00 came up at the last minute;
however, everybody was at a comfort level as to what the City had
in the various accounts to be secure for the year. She said this
$120,000.00 became available to place into the Contingency
Account. She asked why the attitude changed on Tuesday based on
the comfort level on Friday.
Mayor Abramowitz said he does not feel there was a change. He said
the Law says the City cannot use certain money except for a
specific reason. He said he had to call Council into an Executive
Session in the midst of a Budget Workshop in order to discuss
labor and Union negotiations. He said he feels the City should be
a little prudent in the amount of money being utilized, but he has
no problem with voting for this.
City Council Special Budget Public Hearing
9/4/91/KJ
Page 6
4. MOTION TO ,APQPT a proposed millage rate for Fiscal Year
1991/92.
SYNOPSIS OF__ ACTION_*
APPROVED a proposed millage rate of 4.4603 mils for Fiscal Year
1991/92 which is a 1.83% reduction below the current rolled -back
rate of 4.5431 mils.
City Manager Kelly said a recalculation needs to be done using
these two figures.
Ms. Blasi said two items were discussed, one of which was to
reduce the Insurance Internal Service Fund by $100,000.00. She
said the General Fund contributes to the Insurance Fund in the
amount of 63.16% and the Utilities West Fund contributes the
remaining balance, which would be a reduction in the General Fund
in the amount of $63,160.00 for that part. She said the other item
was an additional $100,000.00 taken from the resources available
due to the fact that the contribution from Utilities West was an
administrative service charge.
Ms. Blasi said the amount is $60,987.00 for the rolled back rate.
She said she has a computation of 4.4603 mils, which is a 1.9%
reduction below the rolled back rate.
V/M Bender MOVED that the new proposed millage rate for Fiscal
Year 1991/92 be reduced by the $200,000.00 that was previously
stated.
Ms. Blasi said this is a Motion to Adopt a proposed millage rate
of 4.4603 mils for Fiscal Year 1991/92, which is a 1.83% decrease
under the current rolled back rate of 4.5431 mils.
C/W Glasser SECONDED the Motion.
VOTE:
ALL VOTED AYE
5. MOTION TO ADOPT a tentative General Fund budget for Fiscal
Year 1991/92.
SYNOPSTS Or ACTION*
APPROVED the tentative General Fund budget for Fiscal Year 1991/92
as $15,921,530.00.
Ms. Blasi said the tentative General Fund budget for Fiscal Year
1991/92 is $15,921,530.00.
V/M Bender MOVED to APPROVE the tentative budget as $15,921,530.00,
SECONDED by C/M Katz.
C/W Glasser said at the onset of the budgeting process, Management
condoned a possible 4% Utility Tax with a possible decrease in the
taxes, or the alternative was an increase in taxes. She said these
statements were made prior to researching whether the City was
unnecessarily overspending in some areas and if the City was
receiving proper cost allocations. She said both of these factors
have surfaced and have justified that a Utility tax is not needed and
there could be a reduction in taxes..
C/W Glasser said in preparing for the budget, the Council of 1990
came to the conclusion that hiring a part-time City Attorney would
save the City a lot of money. She said through research, she found
that the City has spent approximately one half million dollars since
February, 1990 on a part-time City Attorney. She said in questioning
the Risk Manager's budget, the Council has been told that the funds
needed for Self -Insurance in her department would have to amount to 5
million dollars with a part-time Attorney as opposed to one million
dollars with a full-time Attorney.
C/W Glasser said she feels these are reasons enough for Council to
consider hiring a full-time City Attorney. She said there have been
times that questions have come up during meetings which needed the
E
City Council Special Budget Public Hearing
9/4/91/KJ
Page 7
City Attorney's advice but he was not available due to his part-time
status.
Mayor Abramowitz requested the expense sheets of the City Attorney.
City Attorney Ruf said he feels he is entitled to have an opportunity
to discuss this at a workshop meeting and a Motion to look for a
full-time Attorney is inappropriate at this time. He said he feels he
is entitled to review the dollar figures that C/W Glasser presented.
Mayor Abramowitz said he feels that if a full-time City Attorney
serves the City best, that is what he wants. He asked if C/W Glasser
had a City Attorney in mind and C/W Glasser said, no.
C/W Glasser suggested an Interim City Attorney at present and said
she has one in mind.
Mayor Abramowitz said he would like a report as to why a part-time
Attorney would cost the City 5 million dollars and a full-time
Attorney would cost the City one million dollars.
VOTE:
ALL VOTED AYE
6. ANNOUNCEMENT of percentage by which the recomputed millage
rate exceeds the rolled -back rate necessary to fund the
General Fund budget for 1991/92.
SYNX I-S __ OF ACTION_
Announcement was made. The recomputed millage rate is 4.4603 mils
which 1s 1..83% below the current rolled -back rate of 4.5431 mils.
City Manager Kelly said the percentage by which the recomputed
millage rite decreases under the rolled back rate is 1.83%.
7. NQIMCEMENT of the second public hearing on Thursday,
September 19, 1991, at 7:00 P.M. in the City Hall Council
Chambers during which a final millage and General Fund budget
shall be adopted.
SYNOPSIS OF ACTION:
Announcement was made.
Mayor Abramowitz announced the second public hearing to be held on
September 19, 1991 at 7:00 p.m. in the Council Chambers at City
Hall.
8. kLUU&M HEARING on all other fund budgets for Fiscal Year
1991/92.
Public Hearing was held.
Bernie Hart, resident, expressed his concern regarding previous
tax reductions. He commended Council for their budget efforts.
9. MOTJQH TO ADOP11 tentative budgets for all other funds for
Fiscal Year 1991/92.
SYNOPSIS OF ACTTQN,
APPROVED the recalculated tentative budgets for all other funds
for Fiscal Year 1991/92 as follows:
Special Revenue Fund
Debt Service Fund
Enterprise Fund
Internal Service Fund
Total
$ 1,967,392
$ 874,650
$18,578,445
115
$23,021,602
C/M Katz MOVED to APPROVE the tentative budgets for all other
funds in the amount of $23,021,602 for Fiscal Year 1991/92,
SECONDED by C/M Schumann.
VOTE: ALL VOTED AYE
City Council Special Budget Public Hearing
9/4/91/KJ
Page 8
10. ANNOUNCEMENT of proposed debt service millage rate for
Fiscal Year 1991/92.
SYNOPSIS OF ACTION:
Announcement was made for the proposed debt service millage rate
for Fiscal Year 1991/92 as being .5991 mils which is 3.6% below
the current debt service millage rate of .6215 mils.
City Manager Kelly said the proposed debt service millage rate is
.5991 mils, which is 3.6% below the current debt service millage
rate of .6215 mils.
11. MOTION TO ADORT proposed debt service millage rate for
Fiscal Year 1991/92.
SYNOP S I S OF AQj 1 ON ,,
APPROVED the proposed debt service millage rate for Fiscal Year
1991/92 as being .5991 mils.
V/M Bender MOVED to APPROVE the proposed debt service millage
rate of .5991 mils, SECONDED by C/M Schumann.
VOTE:
ALL VOTED AYE
Mayor Abramowitz wished everyone a happy and healthy New Year.
With no further business, Mayor Abramowitz ADJOURNED this.meeting at
8:20 p.m.
..J
ORMAN ABRAMOWITZ
MAYOR
CAROL A. EVANS CITY OF TAMARAC
CITY CLERK APPROVED AT MEETING OF
"This public document was promulgated at a cost o
per copy to inform the general public, public officers an employees
of recent opinions and considerations of the City Council of the City
of Tamarac."