2009/10 FY Budget Workshop1
Budget Workshop
For
Fiscal Year
2010
James Kirk, Mayor
Lowry Markham
Dowling Watford
D. Clayton Williams
Mike O'Connor
1
City Administrator
Brian Whitehall
Law Enforcement
Chief Denny Davis
City . Clerk
Lane Gamiotea
Fire Protection
£ General Services
Chief Herb Smith a`d�. �` Betty Clement
Public Works Finance..
Did Donnie Robertson - India Riedel.
1
1
Funds
x General Fund is our largest fund in the City and it
supports all services not assigned to other funds.
These include Public Safety, Streets, Building &
Zoning, Finance, and Administration.
* Public Facility Fund is specifically designated
revenues for transportation expenses
X Special Funds include CDBG for specific Grants,
Capital Project Fund, Impact Fee Fund, and the
Special Law Enforcement Fund
What makes up the City's Budget
*Revenues
*Expenditures
ItReserves
1
Revenues
tt Ad Valorum Tax, Tangible Personal
Property Tax
tt Statutorily authorized - Communications
Service Tax, Local Business Tax, Public
Service Tax
Pt Local Discretionary Sales Surtaxes, and
Fuel Taxes
2
1
Revenues (cont'd)
Regulatory Fees - Building Permit fees,
Inspection fees, and Impact fees
X Special Assessments- Garbage Collection
X State Shared- Alcoholic Beverage Tax,
County Fuel Tax, Sales Taxes, Insurance
License Tax, Municipal Rev Sharing
Program
Revenues Trends
CI No VNLORISI
• ▪ "NOM PORNSITITIOINNSPVALTI1S • SSE OF MOSSY
3
5 Year Revenues
2005/2006
2006200/
20072008
2000/2009
20092010
AO VALOREM
52,001,737
221681099
32,205,1307
92,202,784
51,890,163
OTHER FEES
$ 976,721
51 .114,719
51098,169
9 957,695
$ 049,592
INTERGOVERNMENTAL
51,130,421
21198,876
S1,242,864
31.008.233
S 912E62
CHARGES FOR SERVICES
5 871434
$1,114,880
31,091883
5945/356
S 951,430
FINES, FOREEITURF,S&
PENALTIES
$ 29,759
$ 39,709
S 41,307
$ 41,151
$ 30,141
USES OF MONEY
$ 149,374
9 297,603
3 176,081
5 30,000
S 20.000
OTHER REVENUS
S 125,426
0 145.303
S 368,526
S 132,868
S 47,810
3
keechobe
$2,500,001
S2,000,000
S1,/200,000
81,000,000
1500,000
2005/2006 2006/2007 2007/2008 2008/2009 2009/2010
El AD VALOR-OA • .129COVULVACI
Revenue Decreases
Ad Valorum is the City's largest source of
revenue to fund services for it's citizens
Taxable Values are greatly reduced
• Additional Exemptions
• CAP of Values
• Save our Home Transfer
• Decrease in Market/Assessed Values
1
Taxable Values
9375.000,
5350,000,000
5323.000,040
ST75,000.000
5250,000.000
4
Revenue Decreases
Intergovernmental Funding is another major revenue
source which has been declining.
LCIR Estimates were less than accurate for the
past 3 years.
tit Most major tax sources have 'made estimate' or
slightly exceeded forecasts by the inter- agency
Revenue Estimating Conference.
State Revenue Estimates (LCIR)
rccord.d in Gdmnal Fund
1
City of Okeechobee
Budgetary process has been ongoing since
the latest Mid Year review
• Revenue Estimates gathered
• Examination of cash flow
• Re- evaluation of existing contracts for services
• Review cost reduction plan
• Negotiated amendments to commitments
• Reclassification of Capital Improvements
5
2009 Initial
Estimates
9cn9
A'nnd"1
Est. (Mar)
2010
F,stimates
2010
Amended
(Aug)
Loral Govrnuucnl half -Cent
Sales Tax
5353.179
5308 552
5233.696
5229,957
Municipal Revenue Sharing
5197919
3194,677
5198.198
5195,027
Loral Discretionary— 1 Cent
5052.468
5581063
$471.011
5463;175
Total STATE LCIR Estimate
- Reduction
51 203,066
51,084,2291
5902.905
5888,459
1
City of Okeechobee
Budgetary process has been ongoing since
the latest Mid Year review
• Revenue Estimates gathered
• Examination of cash flow
• Re- evaluation of existing contracts for services
• Review cost reduction plan
• Negotiated amendments to commitments
• Reclassification of Capital Improvements
5
1
City of Okeechobee
Reduction in each departments operating
expenses were realized anywhere for
6% to 18% with a total reduction in
General Fund operational cost of over
13%
General Fund FY Budget from year to year
S5,700,000
$5,600,000
55,500,000
55,400,000
55,300,000
$5,200,000
55,100,000
2006/2007 20072008 2008/2009 2009/2010
❑ Fiscal Budgets
Cost Reductions Realized
l Amended Health Insurance Benefits to keep
City's cost the same (within $3.00 per
month per employee)
* Property and Casualty Insurance cost
reduction
rt New Yard/Median maintenance contract
rt Garbage Collect fees
6
Budget and past Expenditures
tt Fiscally responsible budgeting each year
tt Making sure that budgets and expenditures
are made based on need not on wants
lit Finding cost savings at every turn
Summary
tt Total General Fund revenue plunged
$581,051 (10.7 %)
set With all the City's budget cutting efforts
there remains an expected negative balance
for year end 2010 of $159,450
Summary
Alternative 1
Increase millage to only 73121, will generate just enough
revenue but will afford a 16 % +/- property tax reduction to an
'average' property owner, ($150,000 illustration).
Alternative 2
Hold the line on the millage (0.7432) and reduce the existing Fund
balance by 5159.450. The 5150.000 assessed house would realize a
22% reduction in the City taxes with this methodology.
7
oowvo
FISCAL YEAR ENDING FUND BALANCE
1 Transfer Out from General Fund to Capital
1. The above scenario utilizes a mileage increase to reconcile the $159,450 difference.
Alternatives:
1 TOTAL GEN. OPER. EXPENDITURES
ROAD & STREET FACILITIES
FIRE PROTECTION
LAW ENFORCEMENT
GENERAL SERVICES
LEGAL COUNCIL
FINANCIAL SERVICES
n
n
m
'EXECUTIVE
LEGISLATIVE
EXPENDITURES
1 TOTAL REVENUES
Use of Fund Balance
Capital Proj ImpactAdm Fees
CDBG
Public Facilities Fund (Transfer -In)
TRANSFERS - IN
'OTHER REVENUES
USES OF MONEY& PROPERTY
FINES, FORFEITURES & PENALTIES
CHARGES FOR SERVICES
INTERGOVERNMENTAL
OTHER FEES
97% AD VALOREM 73121
REVENUES
F/YBeginning Fund Balance C
CO
003
p
CO
c
1
1 $ 104,688
$ 1,384,333
$ 5,309,900
$ 1,079,037
—
co
CO
CO
W
$ 1,955,339
$ 407,812
$ 48,841
$ 193,470
$ 180,263
$ 152,240
$ 123,905
EA
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W
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1
EA
1
EA
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O
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$ 475,6031
$ 6,225,6371
EA
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co
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CO
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$ 41,307_1
$ 1,092,883
$ 1,242,864
-�
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$ 2,205,8071
$ 8,028,444
.--
1 $ 2,288,642
1 $ 7,171,393
a F.S. CPI) the
$ 318,019
$ 5,427,354
$ 1,070,188
$ 1,235,345
)
0)
v
$ 487,075
$ 125,432
$ 204,339
$ 186,953
1 $ 166,346
$ 135,239
$ 5,745,3731
i
$ 1,725 1
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$ 5,437,581 1
EA
CO
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$ 30,2801
$ 945,324
$ 1,094,8241
$ 937,242
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$ 9,142,016
td
7q
EA
CO
I)
01
co
4fl
1 $ 7,171,393
$ 438,549
$ 5,251,330
$ " 1,030,226
$ 1,213,979
EA
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O
$ 432,233 1
Efi
1
01
CO
01
co
$ 201,414
$ 176,898
$ 159,252
$ 144,239
EA
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CO
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EA
,
EA
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01
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$ 5,382,087
$ 132,868
000'0£ $
$ 41,151 1
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CO
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$ 1,068,233 1
EA
CO
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$ 2,202,784
Efl
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CO
IV
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CO
EA
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$ 5,278,639
$ 1,022,391
$ 1,232,425
$ 1,824,744
$ 458,705
EA
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$ 201,992
$ 176,391
$ 166,818
$ 119,441
$ 5,278,6391
EA
i
EA
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0
$ 317,653 1
$ 4,960,486
$ 47,810
$ 20,000
$ 30,141
$ 951,430
$ 912,862
$ 948,592
$ 2,049,651
EA
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CO
N
co
CO
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$ (148,715)1
EA
A
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W
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$ (28,370)1
<»
A
CO
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$ (2,347)1
EA
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$ 4721
EA
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$ (477,095)1
EA
4
CO
CO
—
0
$ (51,500)1
EA
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EA
0)
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0
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$ (181,962)1
Efl
63
01
O
$ (112,040)1
TO BUDGET
t;
<� ',tip s„ y/ ;
1915
Briar Wniehcii
May 28, 2009
of Okeechobee
Cathleen Blair, Executive Director
Children's Services Council
700 SW 2nd Avenue
Okeechobee, FL 34974
Off:ce olC the City Acim sir C:':or
RE: Funding Request for City Contribution to the Shared Services Network of
Okeechobee County
Dear Executive Director Blair,
As we discussed, I am reducing the City's request to assist in funding the
Shared Services Network. As you know, the City has been a strong advocate
of Shared Services. Our Mayor serves as Chairperson, and Police Chief Denny
Davis and I serve as members to the Board. We both know that the Network
serves a vital role in our community on several fronts.
Unfortunately, the City has been put in a compromising dilemma. Budgetarily
speaking we are reviewing every budget line item and vendor to take
appropnate action to avoid financial disaster. Shared Services is no
exception. In the past, the City has contributed $8,000 annually, with little or
no deliberation. Again, all City Council members understand the need! We
are not in a position to appropriate those moneys this year and we are
concerned that without your agency's assistance, Shared Services may be in
jeopardy.
This letter is to humbly request your consideration to assist the City with
a contribution of $3,000. With those funds, the City will most certainly
budget $5,000, the remainder of our annual obligation. Thank you, in
advance, for your consideration.
Sincerely,
Bria hi ehall
Ad nistrator
55 S,_. Third Avenue ° Okeechobee, Fierida 34974 -2932 M (863) 763-3372' ° H. 863) 763 -1686
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JULY 21, 2009 - REGULAR MEETING - PAGE 10 OF 11
JULY 21, 2009 - REGULAR MEETING - PAGE 11 OF 11
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NEW BUSINESS CONTINUED.
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Lane Gamiotea, CMC, City Clerk