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2007-09-05 Reg & 1st Budget PHCITY OF OKEECHOBEE SEPTEMBER 5, 2007 REGULAR CITY COUNCIL MEETING AND FIRST BUDGET HEARING SUMMARY OF COUNCIL ACTION PAGE 1 OF 10 CALL TO ORDER - Mayor: September 5, 2007 Regular City Council Meeting, 5:01 p.m. Mayor Kirk called the September 5, 2007 Regular City Council Meeting to order at 5:02 p.m. II. OPENING CEREMONIES: Invocation given by Pastor Bruce Simpson, First United Methodist Church; In the absence of Pastor Simpson, the invocation was offered by First Baptist Church Associate Pastor Steve Pledge of Allegiance led by Mayor. Wegmann; The Pledge of Allegiance was led by Mayor Kirk. III. MAYOR, COUNCIL AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Eddings Police Chief Denny Davis Fire Chief Herb Smith Public Works Director Donnie Robertson IV. PROCLAMATIONS AND PRESENTATIONS - Mayor. A. Proclaim the week of September 9 -15, 2007 as 'Water Reuse Week." City Clerk Gamiotea called the roll: Present Present Present Present Present Present Present Present Absent Absent (Major Peterson present) Present Absent Mayor Kirk proclaimed the week of September 9 through 15, 2007 as 'Water Reuse Week"and read the proclamation in its entirety as follows: "WHEREAS, safe, clean, and sustainable water resources are essential to Florida's environment, economy, citizens, and visitors, and, WHEREAS, water reuse provides a means for conserving and augmenting Florida's precious water resources, and; WHEREAS, Florida has established the encouragement and promotion of water reuse as state objectives in Chapters 373 and 403, Florida statutes, and; WHEREAS, Florida's permitted reuse capacity exceeds 1.3 billion gallons per day (over 52 percent of Florida's total permitted capacity for all domestic wastewater treatment facilities), and Florida has risen to be i•• SEPTEMBER 5, 2007 -REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING -PAGE 2 OF 10 IV. PROCLAMATIONS AND PRESENTATIONS CONTINUED. A. Proclaim the week of September 9 -15, 2007 as "Water Reuse Week" continued. V. MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Action for the August 21, 2007 First Budget Workshop and the Regular Meeting. VI. AGENDA - Mayor. the national leader in waterreuse, and; WHEREAS, the City ofOkeechobee has joined with the State of Florida, the Florida Department of Environmental Protection, and the South Florida Water Management District in encouraging and promoting water reuse and conservation, and, WHEREAS, the City of Okeechobee has implemented a water reuse program and encourages efficient and effective use of reclaimed water. NOW THEREFORE, 1, James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, Florida, do hereby proclaim September 9-15, 2007 as "Water Reuse Week. " Presented to Gary Ritter of South Florida Water Management District. Council Member C. Williams moved to dispense with the reading and approve the Summary of Council Action for the August 21, 2007 Regular Meeting and Budget Workshop; seconded by Council Member L. Williams. There was no discussion on this item. KIRK - YEA C. WILLIAMS - YEA MARKHAM - YEA L. WILLIAMS - YEA WATFORD - YEA MOTION CARRIED. A. Requests for the addition, deferral or withdrawal of items on today's 111 Mayor Kirk asked whether there were any requests for the addition, deferral or withdrawal of items on today's agenda? agenda. 111 There were none. VII. OPEN PUBLIC HEARING FOR THE FIRST READING OF BUDGET III PM MYOR KIRK OPENED THE PUBLIC HEARING FOR THE FIRST READING OF BUDGET ORDINANCES AT 5:08 ORDINANCES - Mayor. A. Mayor announces that the purpose of this public hearing is to Mayor Kirk announced that the purpose of this public hearing is to consider the first reading of ordinances for the consider the first reading of ordinances for the proposed millage proposed millage rate levy and proposed budget for Fiscal Year 2007-2008. rate levy and proposed budget for fiscal year 2007-2008. B. Mayor announces that the proposed millage rate levy represents 11 Mayor Kirk announced that the proposed millage rate levy represents zero percent more than the roll back rate 0% more than the roll back rate computed pursuant to F.S. 200.065 computed pursuant to F.S. 200.065 (1). (1). 11 SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 3 OF 10 871 VII. FIRST BUDGET PUBLIC HEARING CONTINUED. C. 1. a) Motion to read by title only proposed Ordinance No. 998 levying a Council Member Watford moved to read by title only, and set September 19, 2007 at 5:01 p.m. as the Final Public millage rate of 6.5010 for the General Fund Budget - City Attorney Hearing date for proposed Ordinance No. 998 levying a millage rate of 6.5010 for the General Fund Budget; seconded (Exhibit 1). 11 by Council Member C. Williams. b) Vote on motion to read by title only. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. c) City Attorney to read proposed Ordinance No. 998 by title only. Attorney Cook read proposed Ordinance No. 998 by title only as follows: "AN ORDINANCE LEVYING A MILLAGE RATE WHICH RATE 1S SET ON ALL REAL AND PERSONAL PROPERTY; PROVIDING THAT 6.5010 PER THOUSAND DOLLAR VALUATION SHALL NOT BE LEVIED ON HOMESTEAD PROPERTY; THAT 6.5010 PER THOUSAND DOLLAR VALUATION SHALL BE USED FOR GENERAL CITYPURPOSES; THAT SA►D MILLAGE RATE IS ZERO PERCENT (0%) MORE THAN THE ROLL -BACK RATE COMPUTED IN ACCORDANCE WITH F. S. 200.065 (1); PROVIDING AN EFFECTIVE DATE." 2. a) Motion to approve the first reading of proposed Ordinance No. 998. Council Member Markham moved to approve the first reading of proposed Ordinance No. 998; seconded by Council 11 Member L. Williams. b) Public discussion and comments. Mayor Kirk asked whether there were any comments or questions from the public? There were none. The Council noted that the millage rate was given by the State for this Fiscal Year and maximum we can have, due to the Property Tax Reform enacted this year. Council Member Watford stated, the legislature has made it difficult (for local governments) to do business. This Fiscal Year is not as bad as it could have been. However, next year will be very bad should the voters pass the super exemption. Mayor Kirk echoed Mr. Watford's concerns and added that hopefully the public will be educated on the impact of passing the super exemption and vote it down. c) Re -computation of millage rate (if required). No recomputation was necessary. d) Vote on motion. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. 872 SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 4 OF 10 Vill. FIRST BUDGET PUBLIC HEARING CONTINUED. D.1. a) Motion to read by title only proposed Ordinance No. 999 establishing revenues and expenditures of all City funds (budget) for Fiscal Year 2007/2008 - City Attorney (Exhibit 2). b) Vote on motion to read by title only. c) City Attorney to read proposed Ordinance No. 999 by title only. Council Member Watford moved to read by title only, and set September 19, 2007 at 5:01 p.m. as the Final Public Hearing date for proposed Ordinance No. 999 establishing revenues and expenditures of all City funds (budget) for Fiscal Year 2007/2008; seconded by Council Member Markham C. Williams. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. Attorney Cook read proposed Ordinance No. 999 by title only as follows: "AN ORD/NANCEADOPTINGANANNUAL BUDGETFOR THE CITYOF OKEECHOBEE, FLORIDA, FOR THE FISCAL YEAR BEGINNING OCTOBER 1,2007 AND ENDING SEPTEMBER 30, 2008, WHICH BUDGET SETS FORTH GENERAL FUND REVENUES OF $13,320,011.00ANDEXPENDITURESOF$5,699,023.00, LEAVINGA FUND BALANCE OF$7,620,988. 00; PUBLIC FACILITIES IMPROVEMENT FUND REVENUES OF $1,795,484.00 AND EXPENDITURES OF $1,795,484.00, LEAVING A FUND BALANCE OF $0.00; CAPITAL PROJECTS IMPROVEMENTS FUND REVENUES OF $689,372.00 AND EXPENDITURES OF $4,235.00, LEAVING A FUND BALANCE OF $685,137.00; CAPITAL PROJECTS -VEHICLES FUND REVENUES OF $994,165.00 AND EXPENDITURES OF $992,361.00, LEAVING A FUND BALANCE OF $1,804.00, LAW ENFORCEMENT SPECIAL FUND REVENUES OF $2,707.00 AND EXPENDITURES OF $2,707.00, LEAVING A FUND BALANCE OF $0.00; PROVIDING AN EFFECTIVE DATE." 2. a) Motion to approve the first reading of proposed Ordinance No. 999. 111 Council Member Markham moved to approve the first reading of proposed Ordinance No. 999; seconded by Council b) Public comments and discussion. c) Vote on motion. CLOSE PUBLIC HEARING FOR FIRST READING OF BUDGET ORDINANCES Member L. Williams Mayor Kirk asked whether there were any comments or questions from the public? There were none. The Council asked for clarification. All items were included in the budget that were discussed at the Budget Workshop (August 21, 2007) except the proposed stipends for the Fire Department. The 2.7 percent cost of living increase, to employees' salaries was also included, leaving a final balance (revenues less expenditures) of $12,227.00. Council again noted their gratitude to all the City Staff for their hard work on the budget, they knew it was not an easy task to find methods to do more with less. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MAYOR KIRK CLOSED THE FIRST BUDGET PUBLIC HEARING AT 5:21 P.M. MOTION CARRIED. SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 5 OF 10 873 1 .- . u . ._.,. 4 � .. � � = r.u TE w. Vill. OPEN PUBLIC HEARING FOR FIRST READING OF ORDINANCE - Mayor. MAYOR KIRK OPENED THE PUBLIC HEARING FOR FIRST READING OF ORDINANCE AT 5:22 P.M. A. 1. a) Motion to read by title only and set September 19, 2007 as a final Council Member Watford moved read by title only, and set September 19, 2007 as a final public hearing for proposed public hearing for proposed Ordinance No. 997 changing the Ordinance No. 997 changing the permitted uses within a Residential Mobile Home Zoning District; seconded by permitted uses within a Residential Mobile Home Zoning District - Council Member L. Williams. City Planning Consultant (Exhibit 3). b) Vote on motion to read by title only. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. c) City Attorney to read proposed Ordinance No. 997 by title only. Attorney Cook read proposed Ordinance No. 997 by title only as follows: "AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA, AMENDING ORDINANCE NO. 716, LAND DEVELOPMENT REGULATIONS, PARTICULARLY SECTIONS 90-162 AND 90-165 OF THE LAND DEVELOPMENT REGULATIONS, BYADDING SITE -BUILT OR MODULAR SINGLE-FAMILY HOMES ON LOTS IN MOBILE HOME PARKS IN THE RMH DISTRICT EXISTING AS OF AUGUST 1, 2007 TO THE LIST OF PERMITTED USES AND MODIFYING THE LOT AND STRUCTURE REQUIREMENTS IN THE RESIDENTIAL MOBILE HOME DISTRICT (RMH); PROVIDING FOR CONFLICTS AND SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE. 2. a) Motion to approve the first reading of proposed Ordinance No. 997. Council Member Markham moved to approve the first reading of proposed Ordinance No. 997; seconded by Council Member L. Williams. b) Public comments and discussion. Mayor Kirk asked whether there were any comments or questions from the public? There were none. Clerk Gamiotea called to Attorney Cook's attention the memorandum included in Exhibit Three, explaining that the title needs to be amended. This ordinance changes the permitted use of a zoning district and must be advertised for both the first reading and final public hearing. After the advertisement was published, the Planning Consultant changed the title. This requires the Council to officially amend the title. Council Member Watford moved to amend the motion to approve the first reading of proposed Ordinance No. 997, be amending the title as follows: An ordinance of the City of Okeechobee, Florida, amending Ordinance No. 716, Land Development Regulations, as-amendeck particularly amending Sections 90-162 residen#ieF mobile home Permitted uses to allow s*ncie family dwe"Ona to re- ' moba'e homes and 90-165 of the Land Development Regulations, by adding site -built or modular single-family homes on lots in mobile home parks in the RMH District existing as of August 1, 2007 to the list of permitted uses and modifying the lot and structure requirements in the residential mobile home district RMH • providing for conflicts and severabili providinq for an effective date; seconded by Council Member Markham. 874 SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 6 OF 10 Vill. ORDINANCE PUBLIC HEARING CONTINUED. A. 2. b) Public comments and discussion continued. VOTE ON MOTION TO AMEND KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED TO AMEND. The Council had several questions regarding the proposed ordinance that could only be answered bythe City Planning Consultant, who had not arrived. The Council moved forward with the action to approve the first reading as amended. City Planning Consultant Bill Brisson arrived later during the meeting. The Council then readdressed their questions regarding the proposed ordinance. Mr. Brisson responded to their question regarding the purpose for the date, only allowing the single-family homes to be built in mobile home parks existing as of August 1, 2007. Without the date a developer could utilize the single family dwelling permitted use and build small homes on 50 foot wide lots, which is what the City does not want to allow for future developments. The other clarification was whether the site built or modular homes would be allowed for both mobile home park and subdivisions, not just existing parks. An additional note and research matter to be completed prior to the final public hearing, was provided by Attorney Cook, when mobile home park regulations conflict with the City's regulations. To date the City has taken the position not to interfere. The park regulations are an agreement between the park owner and the mobile home owner. Attorney Cook will be meeting with the Buildina Official on this matter and have a final clarification at the public hearing. c) Vote on motion. VOTE AS AMENDED KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED AS AMENDED. CLOSE PUBLIC HEARING FOR FIRST READING OF ORDINANCE. 111 MAYOR KIRK CLOSED THE PUBLIC HEARING FOR FIRST READING OF ORDINANCES AT 5:42 P.M. IX. NEW BUSINESS. A. Presentation by South Florida Water Management District Mr. Gary Ritter of South Florida Water Management District gave a power point presentation regarding the Northern (SFWMD) regarding the Northern Everglades and Estuaries Everglades and Estuaries Protection Plan. The Everglades Ecosystem is divided into two areas, North and South. The Protection Plan - Benita M. Whalen, P.E. City of Okeechobee falls within the Northern. The Northern area is then divided into four sub -basin regions, being Kissimmee, Lake Okeechobee, Caloosahatchee, and St. Lucie. At this time, SFWMD is focusing on the Lake Okeechobee region in order to provide a dedicated State funding source for restoration and recognize the entire ecosystem from Kissimmee Chains of Lakes to Florida Bay. SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 7 OF 10 875 IX. NEW BUSINESS CONTINUED. A. Presentation by South Florida Water Management District (SFWMD) regarding the Northern Everglades and Estuaries Protection Plan continued. 1 Extend funding for the Comprehensive Everglades Restoration Plan and the Northern Everglades through 2020. Specific requirements for the plan are that it builds upon and dovetails restoration plans currently underway. Development of a technical plan to identify water quality treatment projects and water storage requirements for the Lake Okeechobee watershed by February 1, 2008. Development of the Caloosahatchee and St. Lucie rivers watershed protection plans to identify water quality and storage projects by January 1, 2009. Phase II Technical Plan for Lake Okeechobee watershed Schedule is by Summer 2007, assemble baseline information and alternative formulation. By October 2007, prepare the Draft Plan. By January 2008, submit the final plan to the SFWMD Governing Board. By February 2008, submit the plan to the Florida Legislature. Then finally by 2015, implement projects to meet total maximum daily load requirements. The Caloosahatchee and St. Lucie rivers watershed protection plan preliminary schedule: By Fall 2008, prepare the draft plan. By November 2008, submit the final Plan to the SFWMD Governing Board. By December 2008, propose total maximum daily loads for tidal portions of Caloosahatchee River and Estuary (by DEP). By January 2009, submit the plan to the Florida Legislature. Then by 2012, construct initial phase of river watershed construction project. The key objectives for all of these plans are to meet Lake Okeechobee and estuaries total maximum daily loads of phosphoreus. Manage Lake Okeechobee's water levels within an ecologically desirable range. Meet desirable salinity balance for the St. Lucie and Caloosahatchee estuaries. Identify opportunities for alternative surface water supply sources in the watershed. The benefits of the plans are to recognize the importance and connectivity of the entire ecosystem from the Kissimmee chain of lakes to Florida Bay. Improve the quality, quantity, timing and distribution of water to the natural system. Improves the health of the Northern Everglades by improving management of land to reduce nutrient run-off and constructing treatment wetlands and water storage projects. Technical/Public Participation Strategy: Scientific and engineering recommendation. Coordination with other resource agencies, counties and municipalities. Stakeholders input and public involvement. In closing, Mr. Ritter stated as SFWMD moves along in this process, he would continue to update the Council on the progress. Mr. Ritter also answered several questions from the Mayor and Council. They thanked him for the update and asked that he continue to keep them informed of the progress. Mr. Rifler also distributed courtesy copies of SFWMD proposed Fiscal Year Budget. 876 SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 8 OF 10 C ._ W a. .. i ACT[ IX. NEW BUSINESS. B. Motion to approve auditor contract with Hoyman, Dobson & Council Member Watford moved to approve a one-year auditor contract with Hoyman, Dobson & Company, P.A. in Company, P.A. - City Administrator (Exhibit 4). the amount of twenty-five thousand, eight hundred dollars ($25,800.00); seconded by Council Member Markham. There was a brief discussion on this item. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. C. Motion to approve appointments to the Police Pension Fund Board Council Member Watford moved to approve appointments to the Police Pension Fund Board of Trustees: Louise of Trustees: Louise Chandler (re -appointment) term ending Chandler (re -appointment) term ending September 30, 2010, Bill Bartlett (new appointment) term ending September September 30, 2010, Bill Bartlett (new appointment) term ending 30, 2009, Victoria Williams (ratify re -appointment) term ending September 30, 2010; seconded by Council Member September 30, 2009, Victoria Williams (ratify re -appointment) term Markham. ending September 30, 2010 - City Clerk. Mr. Barlett is replacing Steve Padgett. Council requested the City Clerk send Mr. Padgett a notice thanking him for his time on the board. They expressed their appreciation for the current members taking this task. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. D. Motion to appoint a regular member and an alternate member to the Council Member Watford moved to appoint Sharon Allison as a regular member and Brian Whitehall as an alternate Public Risk Management (PRM) Board - City Administrator. member to the Public Risk Management (PRM) Board; seconded by Council Member L. Williams. VOTE KIRK - YEA MARKHAM - YEA WATFORD - YEA C. WILLIAMS - YEA L. WILLIAMS - YEA MOTION CARRIED. E. Discussion pertaining to the Fire Department Union - City Administrator Whitehall distributed in Exhibit Five a memorandum outlining the changes the Fire Union Administrator (Exhibit 5). Representatives had requested during negotiation meetings. Distributed just prior to the meeting was a draft copy of the contract between the City and Fire Union for the City Council to discuss, give a direction on specific items and bring the revised contract back to the Council for final consideration at the September 19 meeting. Mr. Whitehall then yielded the floor to Mr. Karl Holtkamp, as representative for the Fire Union to address the specific changes being requested. 877 SEPTEMBER 5, 2007 -REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING -PAGE 9 OF 10 IX. NEW BUSINESS. E. Discussion pertaining to the Fire Department Union continued. Following a lengthy discussion between the Council, Mr. Whitehall and Mr. Holtkamp, the direction given by the Mayor and Council was to prepare the next draft of the contract with the following: Article 13 Pay Compensation. Section 1. Insert 2.7 percent as the pay increase for the 2007/08 Fiscal Year, the same as other City employees. Article 13 Pay Compensation. Section 7. The union is requesting to increase the steps on the pay plan for employee's who have met their 10 and 20 years of service. The purpose was to have a broader range in pay between employees who have a tenure of 10 years or more. The Council requested to the see what the budget impact would be for this. Article 13 Pay Compensation. Section 8. The union is requesting an incentive pay for continued education. Mr. Whitehall will examine all city departments and define stipends to present to the Council. Article 14. Section 1. Maximum Accumulation/Payment: 312/240 hours. This request is to extend the vacation accrual hours to 312. According to Administrator Whitehall, the justification sought by the Union is that a fire fighter's regular pay week is 53 hours versus 40 hours for other departments. Including other factors the accrual of vacation is 123 percent more than a regular scheduled employee. To make the idea equitable the request should be for 205 hours. This would extend their leave hours to carry over to the next calendar year, but should an employee resign they would only be afforded up to 240 hours. The Council seemed favorable to this concept, with Administrator Whitehall's amendment to 295 hours verses the 312 hours. Article 23. Section 1. Consolidation of Departments. Attorney Cook remarked that the language needs to be changed and will collaborate with Administrator Whitehall. Article 27. Duration of the Contract. The request was to change the length of the contract from one year to three years. However, this was a great concern due to the "unknowns" with the property tax reforms. While not incorporated in the Union contract, it appeared that a majority of the City Council was in favor of adding the grant -funded employee to accommodate the '2-in/2-out' concept, as long as the grant application was successful. The approval of the Fire Fighter's Agreement may be extended until all information requested has been presented to the Council. The Contract allows for any benefit to be retroactive to October 1, 2007, should a resolution of a new contract not be met by September 30, 2007. rsr: SEPTEMBER 5, 2007 - REGULAR MEETING AND FIRST BUDGET PUBLIC HEARING - PAGE 10 OF 10 X. ADJOURN MEETING - Mayor. Please take notice and be advised that when a person decides to appeal any decision made by the City Council with respect to any matter considered at this meeting, he/she may need to insure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk media are for the sole purpose of backup for official records of the Clerk. ATTEST: Lane Gamiotea, CMC, City Clerk James E. Kirk, Mayor THERE BEING NO FURTHER ITEMS ON THE AGENDA, MAYOR KIRK ADJOURNED THE MEETING AT 8:16 P.M. The next Regular Meeting and Final Budget Hearing meeting is September 19, 2007. AFFIDAVIT OF PUBLISHER OKEECHOBEE TIMES Published Weekly OKEECHOBEE, FLORIDA STATE OF FLORIDA COUNTY OF OKEECHOBEE: Before the undersigned authorityperscsially appeared J.W. Oln;Ens Qm on oath says that he is publisher of the Okeed-icbee Tines, a roAspa pr published weekly at Okeechobee in Okeechobee, Florida: that the attached copy of Wit, he m a in the matter of O v i3 i✓ e-- inthe Court, ,,,,as published in said rx-wspaper in the issues of 0 ' Z Affiant further says that the said Okeechobee Times is a nper published at Okeechobee, i i said Okeechobee County, Florida, and that said news� has heretofore been ciontirnlously published in said OkexhcllDee-, Florida as a daily, weekly, or bi-weekly and has been entered as se —d class rrail rratter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next precedu--g the first ra Jhl i catim of the attached copy of advertiserEnt; and affiant further says that he has neither paid nor prc rrmsed any pen, firm or carporatim any disccLnt, rebate, eaunission. or refund for the purpose of sing this advertiserEnt for n,hl i cation in the said newsr. Sworn to at subscribed before ere Y ? A.D. 19 Notary Public CITY COUNCIL MEETING AND FIRST BUDGET PUBLIC HEARING NOTICE NOTICE IS HEREBY GIVEN that the City Council of the City of Okeechobee I., post(xmed their regular scheduled meting front Tuesday^September 4, 2997 at 6:00 p.nt. to Wednesday, September 5, 2007 at 5:01 p.m. The First Hearing for Proposed 2007/2008 Fiscal Year City Budget will also be conducted during the meeting at City Hall. 55 SE 3rd Ave, Rin 200. Okeechohee, Florida - The public is invited and encouraged to attend - For a copy-ot'the agenda contact City Administration at (863)763-3372 x 212. PLEASE TAKE NOTICE AND BE AD V ISED that if any person desires to appeal any decision made by the City Council with respect to any matter considered at this meeting, such interested person will need a record of the pnweedings, and for such purpose may need to ensure a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to he based. City Clerk media are used for the sole purpose of back-up for the Clerk's Office. In accordance with the Americans with Disabilities Act (ADA) and Florida Statute 286.26, persons with disabilities needing special accommodation to patticipate in this proceeding should contact Lane Gamiotea, no later than two (2) working days prior to the Moceedine at 863-763-3372 x 214; if you are hearing or voice impaired, call TDD 1-800-222-3448 (voice) or 1-888-447-5620 (TTY). hY: James E. Kirk. Mayor Lane G.nootea-CMG. 6ty Clerk Okeechobee Time,, 08/302007 mean #DD3I8483 - , 2008 F cr Co., I11C. IV CITY OF OKEECHOBEE SEPTEMBER 5, 2007 FIRST BUDGET HEARING AND REGULAR CITY COUNCIL MEETING OFFICIAL AGENDA PAGE 10F 4 CALL TO ORDER - Mayor: September 5, 2007 City Council First Budget Hearing and Regular City Council Meeting, 5:01 p.m. OPENING CEREMONIES: Invocation given by Pastor Bruce Simpson, First United Methodist; Pledge of Allegiance led by Mayor. MAYOR, COUNCIL AND STAFF ATTENDANCE - City Clerk. Mayor James E. Kirk Council Member Lowry Markham Council Member Dowling R. Watford, Jr. Council Member Clayton Williams Council Member Lydia Jean Williams City Administrator Brian Whitehall City Attorney John R. Cook City Clerk Lane Gamiotea Deputy Clerk Melisa Eddings Police Chief Denny Davis Fire Chief Herb Smith Public Works Director Donnie Robertson PROCLAMATIONS AND PRESENTATIONS - Mayor. A. Proclaim the week of September 9 -15, 2007 as "Water Reuse Week." V. MINUTES - City Clerk. A. Motion to dispense with the reading and approve the Summary of Council Action for the August 21, 2007 First Budget Workshop and the Regular Meeting. SEPTEMBER 5, 2007 - CITY COUNCIL AGENDA - PAGE 2 OF 4 VI. AGENDA - Mayor. A. Requests for the addition, deferral or withdrawal of items on today's agenda. VII. OPEN PUBLIC HEARING FOR FIRST READING OF BUDGET ORDINANCES - Mayor. A. Mayor announces that the purpose of this public hearing is to consider the first reading of ordinances for the proposed millage rate levy and proposed budget for fiscal year 2007-2008. B. Mayor announces that the proposed millage rate levy represents 0% more than the roll back rate computed pursuant to F.S. 200.065 (1). CA.a) Motion to read by title only proposed Ordinance No. 998 levying a millage rate of 6.5010 for the General Fund Budget -City Attorney (Exhibit 1). b) Vote on motion to read by title only. c) City Attorney to read proposed Ordinance No. 998 by title only. 2.a) Motion to approve the first reading of proposed Ordinance No. 998. b) Public discussion and comments. c) Re -computation of millage rate (if required.) d) Vote on motion. D.1.a) Motion to read by title only proposed Ordinance No. 999 establishing revenues and expenditures of all City funds (budget) for fiscal year 2007/2008 -City Attorney (Exhibit 2). b) Vote on motion to read by title only. c) City Attorney to read proposed Ordinance No. 999 by title only. 2.a) Motion to approve the first reading of proposed Ordinance No. 999. SEPTEMBER 5, 2007 - CITY COUNCIL AGENDA - PAGE 3 OF 4 VII. PUBLIC HEARING FOR FIRST READING OF BUDGET ORDINANCES CONTINUED - Mayor. D.2.b) Public comments and discussion. c) Vote on motion. CLOSE PUBLIC HEARING FOR FIRST READING OF BUDGET ORDINANCES. VIII. OPEN PUBLIC HEARING FOR FIRST READING OF ORDINANCE - Mayor. A.1.a) Motion to read by title only and set September 19, 2007 as a final public hearing for proposed Ordinance No. 997 changing the permitted uses within a Residential Mobile Home Zoning District - City Planning Consultant (Exhibit 3). b) Vote on motion to read by title only. c) City Attorney to read proposed Ordinance No. 997 by title only. 2.a) Motion to approve the first reading of proposed Ordinance No. 997. b) Public comments and discussion. c) Vote on motion. CLOSE PUBLIC HEARING FOR FIRST READING OF ORDINANCE. IX. NEW BUSINESS - Mayor. A. Presentation by South Florida Water Management District (SFWMD) regarding the Northern Everglades and Estuaries Protection Plan - Benita M. Whalen, P.E. B. Motion to approve auditor contract with Hoyman, Dobson & Company, P.A. - City Administrator (Exhibit 4). SEPTEMRER IX. NEW BUSINESS CONTINUED. C. Motion to approve appointments to the Police Pension Fund Board of Trustees: Louise Chandler (re -appointment) term ending September 30, 2010, Bill Bartlett (new appointment) term ending September 30, 2009, Victoria Williams (ratify re -appointment) term ending September 30, 2010 - City Clerk. D. Motion to appoint a regular member and an alternate member to the Public Risk Management (PRM) Board - City Administrator. E. Discussion pertaining to the Fire Department Union - City Administrator - (Exhibit 5). X. ADJOURN MEETING - Mayor. PLEASE TAKE NOTICE AND BE ADVISED that if any person desires to appeal any decision made by the City Council with respect to any matter considered at this proceeding, such interested person will need a record of the proceeding, and for such purpose may need to ensure a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk tapes are for the sole purpose of backup for official records of the Clerk. 2007 - CITY COUNCIL AGENDA - PAGE 4 OF 4 Office of the Mayor, Okeechobee, Florida EREAS, safe, clean, and sustainable water resources are essential to Flory;, environment economy, citizens, and visitors, and, - 1HEREAS, water reuse provides a means for conserving and augmenting Flori�fa � Y.t precious water resources, and; WHEREAS, Florida has established the encouragement and promotion of water reuse as state objectives in Chapters 373 and 403, Florida statutes, and, WHEREAS, Florida's permitted reuse capacity exceeds 1.3 billion gallons per day (over 52 percent of Florida's total permitted capacity for all domestic wastewater treatment facilities), and Florida has risen to be the national leader in water reuse, and, WHEREAS, the City of Okeechobee has joined with the State of Florida, the Florida Department of Environmental Protection, and the South Florida Water Management District in encouraging and promoting water reuse and conservation, and; VVHtKtAJ, me Lrty or UKeecnooee nas rmpremenrea a water reuse program ana encourages efficient and effective use of reclaimed water. WE NOW THEREFORE, 1, James E. Kirk, by virtue of the authority vested in me as Mayor of the City of Okeechobee, Florida, do hereby proclaim September 9-15, 2007 as "Water Reuse Week." - _ in witness whereof i have hereunto set my.. ; - hand and d this sea7be a zed. Jain es E. Kirk, Mayor rP _ - Attest. SEPT. 5 - r HEARING - EXHIBIT NO. I ORDINANCE NO. 998 AN ORDINANCE LEVYING A MILLAGE RATE WHICH RATE IS SET ON ALL REAL AND PERSONAL PROPERTY; PROVIDING THAT 6.5010 PER THOUSAND DOLLAR VALUATION SHALL NOT BE LEVIED ON HOMESTEAD PROPERTY; THAT 6.5010 PER THOUSAND DOLLAR VALUATION SHALL BE USED FOR GENERAL CITY PURPOSES; THAT SAID MILLAGE RATE IS ZERO PERCENT (0%) MORE THAN THE ROLL- BACK RATE COMPUTED IN ACCORDANCE WITH F.S. 200.065 (1); PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, be it ordained before the City Council for the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: a-e_ction 1: The City Council of the City of Okeechobee. Florida hereby levies a tax of 6.5010 per thousand dollar valuation on all real and personal property within the corporate limits of said City, provided however, that 6.5010 shall not be levied upon property in the City of Okeechobee claimed and allowed as homestead on the general laws of the State of Florida, Section 2: That as designated in Section 1, hereof, 6.5010 per thousand dollar valuation shall be used for general City purposes in carrying on and conducting the government of said City. Section 3: The millage rate adopted is 0 percent over the roll -back rate as computed in accordance with Florida Statutes Section 200.065 (1). Section 4: That this ordinance was proposed, considered and adopted under the provisions of Florida Statues Chapter 166 and Section 200-065. Section 5: This ordinance shall take effect October 1, 2007. INTRODUCED for first reading and public hearing on the 5 th day of SeRtember, 2007. ATTEST: LANE GAMIOTEA, CMC, CITY CLERK JAMES E. KIRK, MAYOR PASSED AND ADOPTED after second reading and second public hearing on the 19t' day of September, 2007. SEPT 5 - f HEARING - EXHIBIT NO. 2 ORDINANCE NO. 999 AN ORDINANCE ADOPTING AN ANNUAL BUDGET FOR THE CITY OF OKEECHOBEE, FLORIDA, FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2007 AND ENDING SEPTEMBER 30, 2008; WHICH BUDGETSETS FORTH GENERAL FUND REVENUES OF$13,320,01 1.00 AND EXPENDITURES OF $5,699,023.00, LEAVING A FUND BALANCE OF $7,620,988.00; PUBLIC FACILITIES IMPROVEMENT FUND REVENUES OF $1,795,484.00 AND EXPENDITURES OF $1,795,484.00, LEAVING A FUND BALANCE OF $0.00; CAPITAL PROJECTS IMPROVEMENTS FUND REVENUES OF $689,372.00 AND EXPENDITURES OF $4,235.00, LEAVING A FUND BALANCE OF $685,137.00; CAPITAL PROJECTS -VEHICLES FUND REVENUES OF $994,165.00 AND EXPENDITURES OF $992,361.00, LEAVING A FUND BALANCE OF $1,804.00; LAW ENFORCEMENT SPECIAL FUND REVENUES OF $2,707.00 AND EXPENDITURES OF $2,707.00, LEAVING A FUND BALANCE OF $0.00; PROVIDING AN EFFECTIVE DATE. NOW, THEREFORE, be it ordained before the City Council for the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: Section 1: The City Council of the City of Okeechobee, Florida, after having held a public hearing on the annual budget, including General Fund, Public Facilities Improvement Fund, Capital Projects Improvement Fund, Capital Projects -Vehicles Fund, and Law Enforcement Special Fund, hereby adopts as its annual budget the expenditures, as fully set forth below, for the City of Okeechobee for the fiscal year beginning October 1, 2007 and ending September 30, 2008. GENERALFUND Revenues Fund Balance $7,344,597.00 Ad Valorem Taxes - (6.5010 Millage Rate) $2,224,529.00 Other Fees $1,353,829.00 Intergovernmental Revenue $1,104,065.00 Charges for Current Services $546,889.00 Fines, Forfeitures and Penalties $28,358.00 Uses of Money and Property $140,000.00 Other Revenues $235,580.00 Total Revenues $12,977,847.00 Transfer -In from Capital Project Improvements Fund $4,235.00 Transfer -In from Public Facilities Improvement Fund $337.929.00 TOTAL REVENUES AND TRANSFERS $13,320,011.00 Expenditures Legislative $140,408.00 Executive $165,396.00 City Clerk $186,914.00 Financial Services $209,779.00 Legal Counsel $80,742.00 General Services $473,635.00 Law Enforcement $1,839,568.00 Page 1 of 3 Fire Protection $1,299,061.00 Road and Street Facilities $1,225,520.00 Total Expenditures $5,621,023.00 Transfer -Out to Capital Projects -Vehicles Fund $78,000-00 TOTAL EXPENDITURES AND TRANSFERS $5,699,023.00 GENERAL FUND BALANCE $7,620,988.00 PUBLIC FACILITIES IMPROVEMENT FUND Revenues Fund Balance $1,076,673.00 Revenues $718,811-00 Total Revenues $1,795,484.00 Expenditures Total Expenditures $1,457,555.00 Transfer -Out to General Fund $337,929.00 TOTAL EXPENDITURES AND TRANSFERS $1,795,484.00 PUBLIC FACILITIES IMPROVEMENT FUND BALANCE $0.00 CAPITAL PROJECTS IMPROVEMENT FUND Revenues Fund Balance $652,099.00 Revenues $37,273.00 Total Revenues $689,372.00 Expenditures $0.00 Total Expenditures Transfer -Out to General Fund $4,235.00 TOTAL EXPENDITURES AND TRANSFERS $4,235.00 CAPITAL PROJECTS IMPROVEMENT FUND BALANCE $685,137.00 CAPITAL PROJECTS -VEHICLES FUND Revenues Fund Balance $5,862.00 Revenues $910,303.00 Total Revenues $916,165.00 Transfer -In to General Fund $78,000.00 TOTAL REVENUES AND TRANSFERS $994,165.00 Expenditures $992,361-00 Total Expenditures CAPITAL PROJECTS -VEHICLES FUND BALANCE $1,804.00 Page 2 of 3 LAW ENFORCEMENT SPECIAL FUND Revenues Fund Balance $2,706.00 Revenues $1.00 Total Revenues $2,707.00 Expenditures Total Expenditures $2.707.00 LAW ENFORCEMENT SPECIAL FUND BALANCE $0.00 ae_ction 2: That this ordinance was proposed, considered and adopted under the provisions of Chapter 166 and 200.065 Florida Statues. �-ectiOn 3: This ordinance shall be effective October 1, 2007. INTRODUCED for first reading and public hearing on the 5 th day of Sept Drnbe , 2007. ATTEST: Lane Gamiotea, C MC, City Clerk James E. Kirk, Mayor ADOPTED after final reading and second public hearing on the 19t' day of �$�m�ber, 2007. ATTEST: Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City A-ttorney Page 3 of 3 James E. Kirk, Mayor GENERAL FUND - ClW OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2005/2006 2006/2007 2006/2007 2007/2008 BUDGET ACTUAL BUDGET ESTIMATE PROPOSED TO BUDGET FN Beginning Fund Balance $ 5,597,821 $ 6,338, 17'4 $ 6,301,799 $ 7,344,597 REVENUES AD VALOREM 6.5010 $ 2,001,737 $ 2,117,190 $ 2,156,777 $ 2,224,529 $ 107,339 OTHER FEES $ 1,401,226 $ 1,346,470 $ 1,539,771 $ 1,353,829 $ 7,359 INTERGOVERNMENTAL CHARGES FOR SERVICES 'oiok- $ 1,130,421 - $ 1,206,011 "719& -" $ VA 1,11, . 8 .2- $ 114 11104,065 W,80 $ $ (101,946) (40� FINES, FORFEITURES & PENALTIES USES OF MONEY & PROPERTY $ $ 29,559 149,374 $ $ 28,730 90,600 $ $ 38,388 234,633 $ $ 28,358 140,000 $ $ (372) 49,400 OTHER REVENUES $ 125,426 $ 146,807 $ 736,217 $ 235,580 $ 88,773 TOTAL REVENUES $ 5,291,672 $ 5,522,828 $ 6,496,057 $ 5,633,250 $ 110,422 EXPENDITURES LEGISLATIVE $ 139,585 $ 131,247 $ 125,589 $ 140,408 $ 73 EXECUTIVE $ 136,742 $ 161,618 $ 147,260 $ 165,396 $ 3,778 CITY CLERK $ 138,085 $ 182,672 $ 159,903 $ 186,914 $ - FINANCIAL SERVICES $ 197,327 $ 213,660 $ 188,335 $ 209,779 $ (3,881) LEGAL COUNCIL $ 42,652 $ 80,468 $ 40,400 $ 80,742 $ (150) GENERAL SERVICES $ 473,712 $ 501,962 $ 476,482 $ 473,635 $ (28,327) LAW ENFORCEMENT $ 1,593,503 $ 1,750,382 $ 1,725,980 $ 1,839,568 $ 89,186 FIRE PROTECTION $ 1,043,670 $ 1,179,437 $ 1,122,290 $ 1,299,061 $ 119,624 ROAD & STREET FACILITIES $ 1,022,959 $ 1,271,169 $ 1,208,639 $ 1,225,520 $ (45,649) VEHICLE - CAP PROJECTS FUND TRANSFER TOTAL EXPENDITURES $ 4,788,235 $ 5,472,615 $ 5,194,878 $ 5,621,023 $ 134,654 Revenues less Expenditures $ 503,437 $ 50,213 $ 1,301,179 $ 12,227 $ (24,232) TRANSFERS - IN Capitol Project Improvements (Transfer -In) $ - $ - $ - 102 $ 4,235 CDBG Fund (Transfer -In) $ 254,541_ $ $ - $ - Public Facilities Improvement (Transfer -in) $ $ $ 476,616 $ 337,929 TOTAL $ 254,541 $ $ 4762718 $ 342,164 TRANSFERS - OUT CDG13 - Indust Pk Capitol Project Building & Improvements $ - $ - $ 652,099 $ - Capitol Project Vehicles $ 54,000 $ 72,000 $ 83,000 $ 78,000 $ 6,000 TOTAL $ 54,000 $ 72,000 $ 735,099 $ 78,000 FISCAL YEAR ENDING FUND BALANCE $ 6,301,799 1 $ 6,316,387 1 $ 7,344,597 1 $ 7,620,988 Page 1 0 0 City of Okeechobee 2007-2008 Operating Budget Public Hearing September 5th, 2007 City of Okeechobee Sept 5, 2007 RE: Fiscal Year Ending 2008 "The City Council has instilled in staff that we have to do more with less and this year's budget was predicated on that mindset." This according to Administrator Brian Whitehall as City staff presented the 2007-2008 budget for Okeechobee. (Chart 1) In the upcoming fiscal year the City of Okeechobee did fare better than most local governments after the implementation of Property Tax Reform Legislation. In addition to rolling back the millage rate other municipalities and counties were required to decrease the rolled back mileage rate by an additional 3% to 9 %. The additional decrease is calculated by the Dept of Revenue and is based on mileage rates and property tax revenue received from 2001 — 2006. The City was originally scheduled to receive an additional decrease of 3% based on the City Council's past fiscally responsible practices of being conservative in the mileage rate assessment, but in a last minute modification to the legislation, Citys "of Economic Concern", we were spared the additional 3% decrease. (Charts 11 & III) The annualized budget for 2008 General Fund Revenues totaled $5,633,250, which is $110,422 more than the previous FY 2007. The major differences in the revenues are the Ad Valorem taxes with an increase of $107,339, and the Intergovernmental Revenues having a decrease of $101,946, which includes the Sales Tax Revenues. Other major revenue sources that are new to the budget this year are two restrictive grants totaling $189,060. The largest grant is with the Florida Department of Environmental Protection Grant (FDEP Grant) in the amount of S 150,000 for the construction and improvement of water retention in the Commerce Park and Surrounding areas. The second grant is being submitted through the Department of Homeland Security with a budgeted first year amount of $39,060. India Riedel, Finance Dept, —fbe City has held the line on its millage rate for the last several years with a 9.6% (7.1899 — 6.5010) reduction this year. General Fund Expenditures totaling $5,621,023 leaves a difference of this year's revenues less expenditures of $12,227 before transfers to and from other funds. (Chart IV) Total expenditures for all funds this year is $8,073,646, compared to last year's expenditures of $7,747,899, a difference of $325,747 which includes $1,457,555 expenditures in the Public Facilities Fund for improvements such as Asphalt and Paving Projects, Curb, Gutter and Sidewalk Projects, Right of Way Drainage. Administrator Whitehall, "Much of the difficulty 'in balancing a budget is that we face many of the increased costs that private sector companies and individuals face, such as health insurance premiums and property insurance along with equipment repairs/maintenance." The September 18th special session of the State Legislature is another concern of the City Administrator and City Council, as the City's estimated revenues from the State, including the approved grant, could be subject to further unidentified reductions. Further, the consequences of the 'Super Exemption' tax reform legislation, if passed by the voters, will have a more dramatic adverse effect on the next year's budget. Ad Valorem taxes which is the single largest revenue line item of the City's budget could be dramatically decreased The Council has kept this in mind in reviewing its Fiscal Year 2008 Budget. Millege Comparison to Value of $100.00 based on CPI 9.9 324 --MF Mi I I ege Rate -W- cPI 9.4 322 320 8.9 - 318 316 4) 8.4 314 .................... 7.9 312 19. 310 7. 4 308 6.9 306 304 6.4 .. . .. . .... . . 2001 2002 2003 ..... ..... 2004 2005 2006 2007 2008 ; 302 --W- Millege Rate 6.6899 6,6899 7.1899 7.1899 7.1899 7.1899 7.1899 6.5010 --W- c P 1 304.3 305.9 308.2 310.9 314.3 3 17. 5 - - ---- Chart I General Fund Revenues for Fiscal YR 2008 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 VALOREM OTHERFEES 11NIF-A"VVE RNMENTAL FOR FORFEITURE MONEY OTHER 6.5010 SERVICES PENALTIES PROPERTY REVENUES E 2005/2006 ACTUAL $2.001.737 $1.40 1 =6 --- SL130-421 $453,929 $29,i59 $149.374 $125.426 W 2006/2007 BUDGET $2,117,190 $1.346.470 $1.206,011 $587.020 $28.730 $90.600 --- -- - $146.807 0 2006/2007 ESTIMATE $2A-56.777 $1.5319.771 $1,236.038 $554,233 S38388 $234�633) $736.217 02007/2008 PROPOSED S1224.529 $1,353,829 $1.104.065 $546,889 $28-358 $140.000 - - - $2335�580 Chart if Department Cost Comparisons $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 0 E EXECUTIVE CITY CLERK F-PVAN�,IML Sll�RVICES Lt:t-7�kL COUNCIL (itNtHAL SERVICES ENFORCEM PROTECTIO, STREET ENT N FACILITIES NACTUAL $139,585 - $136,742 $138,085 $197,327 $42,652 $473,712 $ 1,593,503 $1,043,670 $1,022,959 NBUDGET $131,247 $1611,618 --- $182,672 $213,660 $80,468 $501,962 - $1,750,382 $1,179,437 $1,27 - 1 - 169- .0 ESTIMATE $125,589 - ----- $147,260 $159,903 $188,335 $ 410,400 $476,482 $1,725,980 $1, 122,290 $1,208,639 OPRO-POSED- $140,408 $165,396 $186,914 $209,779 - -- - $80,742 - $473,635- -$1,839,568 $1,299,061 $1,225,520 Chart III Total Expenditures Per Fund FISCAL YR 2008 IR-51 $1,457,555 992,361 2,707 7621,023 0 General Fund 0 Public Facility Fund 0 Cap Proj Impr Fu nd 0 Cap Proj Veh Fund 0 Sp. Law Enf. Fund Chart IV 0 Ur-Nr-KAL t-UNU- UIFY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2005/2006 2006/20M 200612007 2007/2008 BUDGET FN Beginning Fund Balance $ ACTUAL 5,597,821 $ BUDGET 6,338,174 ESTIMATE $ 6,301,799 PROPOSED $ 7,344,597 TOBUDGET REVENUES - AD VALOREM 6.5010 OTHER FEES INTERGOVERNMENTAL CHARGES FOR SERVICES FINES, FORFEITURES & PENALTIES USES OF MONEY & PROPERTY OTHER REVENUES TOTAL REVENUES $ $ $ $ $ $ $ $ 2,001,737 1,401,226 1,130,421 453,929 29,559 149,374 125,426 5,291,672 $ $ $ $ $ $ $ $ 2,117,190 1,346,470 1,206,011 587,020 28,730 90,600 146,807 5,522,828 $ $ $ $ $ $ $ $ 2,156,777 1,539,771 1,236,038 554,233 38,388 234,633 736,217 6,496,057 $ $ $ $ $ $ $ $ 2,E4,529 1,353,829 1,104,065 546,889 28,358 140,000 235,580 5,633,250 $ $ $ _$ $ $ $ $ 107,339 7,359 (101,946) ( 0,131) (372) 49,400 88,773 110,422 EXPENDITURES LEGISLATIVE EXECUTIVE CITY CLERK FINANCIAL SERVICES LEGAL COUNCIL GENERAL SERVICES LAW ENFORCEMENT FIRE PROTECTION ROAD & STREET FACILITIES VEHICLE - CAP PRDJECTS FUND TRANSFER $ $ $ $ $ $ $ $ $ 139,585 136,74±2 138,085 197,327 42.652 473,712 1,593,503 11043,670 1,022,959 $ ..$ $ $ $ $ $ $ $ 131,247 161,618 182,672 213,660 80,468 501,962 1,750,382 1,179,437 1,271,169 $ $ $ $ $ $ $ $ $ 125,589 147,260 159,903 188,335 40,400 476,482 1,725,98-0 1,122,290 1,208,639 $ $ $ $ $ _$ $ $ 140,408 165,396 186,914 209,779 80,742 _$473,635 1,839,568 1,299,061- 1,225,520 $ $ $ $ $ -_ $ $ _$ .$ 73 3,778 (3,881) (150) (28,327) 89,186 119,624 (45,649� TOTAL EXPENDITURES $ 4,788,235 $ 5,472,615 78 $ 5,621,023 $ 134,654 Revenues less Expenditures $ 503,437 $ 50,213 $ 1,301,179 ;,$, 12,227 $ (24,232) TRANSFERS - IN Capitol Project Improvements (Transfer -In) CDBG Fund (Transfer -In) Public Facilities Improvement (Transfer -In) TOTAL $ $ $ $ - 254,541 - - 254,541 $ $ $ $ - - - $ $ $ $ 102 - 476,616 476,718 $ $ $ $ 4,235 - 337,929 342,164 TRANSFERS - OUT CDGB - Indust Pk - - Capitol Project Building & improvements Capitol Project Vehicles TOTAL $ $ $ - 54,000 54,60-0 $ $ $ 72,000 72,000 $ $ $ - 652,099 83,000 735,099 $ $ $ - 78,000 78,000 $ 6,000 IFISCAL YEAR ENDING FUND BALANCE 799 � _�6,3 0 �l $ 6,316,38711$ 7,34-4,597 1 $ 7,620,988 Page 1 0 0 11 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 200512006 2ii�72_007 -2006/2007 2007/2008 BUDGET ACTUAL BUDGET ESTIMATE PROPOSED TO BUDGET FN BEGIN ING FUND BALANCE $ 5,597,821 - $ ��,_338,174 _6 3ol,799 7,344,597 REVENUES -ES. TA_ X 311-1000 ADVALOREM6.5010 TOTAL $ $ 2,001,737 2,001,737 $ $ 2,117,190 2,117,190 $ $ 2,156,777 2,156,777 $ $ 2,-224,E29 2,224,529 $ 107,339 OTHER FEES: 3 _ 00 1 12-51EOO 1 _ 00 312-5200 1 _1 000 313-1000 31 3_7000 1 _1 000 [3140 -1000 314-2000 314-8000 - �1 9-00-00 R-0-000 �i2l -00-00 321-1000 Fire Insurance Premium Casualty Insurance Prem Tax (Police) Franchise -Electric Tranchise-Solid Waste Utility Tax -Electric Utility Tax/Franchise Telecommunications Utility Tax/Propane -Fu-blic Service Fee Taxi Cab -P-r-o-f & Occupational License Bus. Prof., Occu. Reg Fees ITOTAL $ $ $ $ $ $ $ $ $ $ $ $ --i- 6,242 134,180 364,473 60,032 332,481 397,072 23,744 21,906 50 30,545 - 501 1',401,226 $ $ $ $ $ $ $ $ $ $ - $ $ -_ 49,600 101,100 - 305,000 65,487 325,000 410,983 27,549 -7,000 241 52,510 2,000 1,346,470 $ $ $ $ $ $ $ $ $ $ �4�9,600 101,100 441,075 76,415 402,745 377,524 33,499 - 29,876 150 '50M 1!,539,771 $ $ $ $ $ $ $ $ $ 101,100 335,500 70,071 350,750 375,609 27,549 13,500 30,000 150 1,353,829 $ $ $ $ $ $ $ $ $ $ $ $ $ - - 30,500 4,584 25,750 (35,374) - 6,500 (241) (22,510) (1,850) 7,359 INTERGOVERNMENTAL REVENUES: :i3-5-121 0 335-1400 - 335-1500 335-1800 312-6000 �3_5-2300 Y38-20-00 SRS Cigarette Tax Mobile Home Licen -es s WI-coholic Beverage Licenses 1/2 Cent Sales Tax 1 Cent Sales Surtax Tirefighters Supplement -County Business Licenses TOTAL $ $ $ $ $ $ $ 197,466 34,469 18,260 346,594 525,335 1,200 7,097 1,-130,421 $ $ $ $ $ $ $ 176,013 35,017 5,000 343,206 640,575 1,200 5,000 1,206,011 $ $ $ $ _$636,368 $ $ $ 199 199,627 31,385 4,818 358,593 1,200 4,047 -1,2- 36,038 S $ $ $ $ $ $ $ 184,813 31,385 _-E,0_00 3-18,240 559,427 1 9nn 4,000 1,104,065 $ $ -$(24,966) $ $ $ $ 8,800 (3,632) (81,148) (1,000) (101,946) CHARGES FOR CURRENT SERVICES -&Inspections :T22-0000 329-0000 522-10-00 Y41-20-00 341-3000 'Map 341-4000 343-4010 - -formation Buildinq Fees Plan Review Fees _E�ception & Zoning Fees AJley/Street Closing Fees Sales Photocopies Solid Waste Collection Fees-Resd. TOTAL $ $ $ $ $ $ $ $ 166,452 19,243 - 417 - -36 __�_6_7,781 453,929 $ $ $ $ $ 15,000 25,000 650 100 50 587,020 $ $ $ $ $ $ $ $ 14-5,877 __�2,051 29,435 560 - 90 356,220 554,233 $ $ $ $ $ $ $ 145,877 15,000 13,500 500 100 50 371,862 546,889 $ $ $ $ $ $ (44,123) - (150) - _$15,642 (40,131) in on changes/decreases/increases 311-1000 Rollback rate mandatory, City is'Special Finance Concern'no additional cuts this ear on milea e. - increase in revenues are primary from new construction within the Gi 98% Ad Valorem 313-1000 increase '�l 10% based on Trend 3-7000 Increased 7% based on Trend 314-2000 95% of State Est. of $383,275 335-1210 Increased by 5% based on Trend 335-1400 Based on County recatagorizing WH to RIP, expected d crease 335-1800 90% _90% OTSi;t.s Fst. $353,600 T1 2-6000 of State Est. of $621,586. 338-2000 De rease on past trends 322-000 Decrease on past trends 1343-4010 lincrease-based on Contract Page 2 0 0 0 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 200512006 2006/2007 2006/2007 2007/2008 PROPOSED BUDGET TO EUDGET ACTUAL BUDGET ESTIMATE FINES, RFEITURES & PENALTIES: 351-1000 351-2000 351-3000 351-4000 354-1000 Court Fines Radio Comm. Fee Law Enforcement Frh jrntinn Investigation '--'-eimbursemen Ordinance Violation Fines TOTAL $ $ $ $ $ $ 16,025 r, nnn 2,221 5,170 143 29,559 1 $ I t $ $ $ $ 18,000 00 1,000 4,500 230 28,730 $ $ $ $ $ $ $ $ 22,611 7,901 3,604 q 7AQ 524 38,388 234,633 - $ 18,000 $ $ 5,000 $ $ 1,500 $ 4t $ 230 $ 28,358 $ (372) USES OF MONEY & PR )PERTY: 361-1000 Interest 364-1000 - Eamin_qs Su!plus City Propeqy TOTAL $ $ $ 149,374 - 149,374 $ $ $ 90,000 600 90,600 $ 140,000 $ 50,000 $ 600 $ 234,633 $ 140,000 $ 49,400 6T-HER REVENUES: 34-2000 Public Saf- I-- 334-3000 S Grant 343-9000 DOT U.- R.-:- -dscape/Mowing 343-9100 DOT Master Traff ic Signals Maint, 343-9200 DOT Maint- Li itract 344-9000 CSX Railroad Maint. Contract 3139- 1000 Vi�scellaneous Y69-3000 Code E�-forcement -Flne 569-3000 Police kccident Reports $ $ $ $ $ $ $ $ 0. z I luvj 6,786 14,309 56,802 - Q'-7 r- 1� $ $ $ $ d. 21 00 6 , :�90 16,817 500 i nnn --- I $ 21,003 $ 21,003 $ 3 $ 6,990 $ 16,817 $ cg 415 - -- $ 7,2001$ $ 5001$ - 2101 Page 3 0 0 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 3 Edited DDate: 7/2007 Edited 8 India PERSONNEL COS F: 1100 EXE SALARIES 381,604 415,012 414,6531 431.0461 16o341 1200 1201 REG SALARIES 1,558,745 640,788 1, 1202 HOLU) Y PAY OFF HOLIDAY PAY& BATT CHIEF 16,343 22 ORR 1300 0 SALARY 19,061 1400 OVERTIME 36578 - M6 17,7261 10,318 1401 0 TIME PAY/ANNITAT &SICK 31' ,907 43,716 �Z'_ �i_ iJ3 -1,601 4,162 1402 DISPATCHER OVERTPAE 0 40,000 40 ' �2144 44,�162 1403 OFFICERS OVERTR,4E PAY 36,807 0 50,656 51 6 50 59 36 1,869 01 A Y & VOLUNTEER PAY 4,588 11,200 2,525 0 1510 -.j-­-­qCE INCENTIVE 500 250 3'180 11,200 1520 OFFIC RN T f)NJ'_-Pvr�JSERVICE 250 500 1,000 750 0 1540 -ON 11,620 0 12,600 0 11,415 0 12 600 0 2100 2200 '--'-NT 176,129 177,675 180,671 ' 192,374 14,699 2300 LIFE AND HEALTH INSURANCE 470,284 351,042 456,648 440872 408,104 -48,5 28, 2 2400 WORKERS COMPENSATION 91,145 354,249 138,176 357'857 382,711 2500 LOYMENT TAXES 138'176 153,556 15,380 0 0 0 0 01 TOTAL PERSONNEL COSTS: 3,230,319 3,438,754 3,447,885 3,651,861 213,107 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 224,359 258,421 175,294 279,184 3102 PROF SERVICES PHYS FOR SCBA) 1,588 4,000 20,763 3103 MUNICIPAL CODE & WELLNESS PR 3,950 7,600 1,503 4,000 3�200 ACCOUNTING & AUDIT 47,082 40,000 2,700 24.500 7,600 1300 LEGAL COST 1 175 ;400 OTHER CONTRACT SERVICES 1-45-458 C;A-R AUL (-(-)LLLC-T]ON FEE 306.664 4000 TPA EL AND PER DIEM 4100 COM - & FREIGHT 4300 4400 RENTALS AND LEASES 4500 INSURANCE 25,876 11,145 15,251 10,625 4600 R&M VEHICLES 214,095 4609 23,079 57,220 4700 PRDrMG 4900 AD HARGES 4901 EDUCATION-RESTRTC*TPn 4902 4905 TRAINING & MATERIALS 0 4903 9,283 3,000 277 3, 4909 MIS Eous 5,648 15,000 13,650 2,121 14,1 -1,000 5100 OFFICE SUPPLIES 10,732 18,200 7,188 7, -6,450 5101 - - ­ IES 2,907 3,500 10,355 16,700 -1,500 5102 INN TIGATION FEES 121 2,276 3,500 0 5200 OPERATING SUPPLY 30,397 2,500 41,950 355 2,000 5201 FUEL AND OIL 82,504 95,600 29089 3995 u 5202 OPERATING SUPPLIES (TIRES) 5,779 9,000 94,939 97,100 5203 20,917 5204 IES 0 5204 96 5205 MOS ETFO CONTROL 5300 ROAD MATERL4.ES/SUPPLIES 5400 B(X KN Pf FRT O�LA) 1MYROVEMENTS 0 6400 EQUIPMENT ($750 OR MORE) 27,001 103000 6 , 5 ()4u' ImICRO FILM EQUIPMENT J,v /U 40,3251 31,021 1 6ILK) ISHARED SERVICES 8,000 2,0001 1 Z51zuu IAID TO PRIVATE ORGANIZATIONS SAX) 1 UBLIC SERVICE GRANT 0 0 zu,uuu 0 'O�TSUP�PLEFS AND �OTHER �SERVICES� 1,557,916 2,033,861- TOTAL COST: 4,788,235 Page 4 0 9 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 14 Edited Date: 18/21/2007 Edited By: I India Riedel COST: 1100 EXECUTIVE SALARIES- 15101LONGEVITY/SERVICE INCENTIVE 2100 E FICA 2200 RETIREMENT 2730-0- - LIFE AND HEALTH INSURANCE 2400 !WORKERS CO ENSATION rAL PEk��ONNEL 'COSTS - )PLIES AND OTHER SERVICES: 3400 JOTHER CONTRACT SERVICES 4000 T VEL AND PER DIEM COJ�j , j 4100 COMM. & FREIGHT .8_ 4500 INSURANCE -�901 TD—UCATION 4909 MISCELLANEOUS �400 BOOKS, PUBLICATIONS, ETC 61U0 SHARED SERVICES 8200 AID TO PRIVATE OR—GANIZATIONS 8201 Interl �;I Parti6pation w/IRCC 'AL S PLIES D OTHER SERVICES AL COST 2005/2006 2006/2007 2006/2007 2007/2008 1 BULGET-1 2,888 21,499 904 35,016 11,013 98 0 0 1618 470 2,762 2,926 21,195 263 12,000 200 4,301 500 1,000 60Q 8,0001 21,0001 �F7—,601 131,2471 ;OSt Changes included in above cost 2200 Retire i�ent contribution increased from 11-04 to 11.15%.. e Increase bj Prop Y/ m c 2300 Health Insurance In.,rease by 5.4% 2400&4500 Work Comp and Property/Casualty est. increase of 10%. 81 00 Shar S rvic s $ 00 % 8100 hared Services $8,000 8 00 M i Str $ 0 000. J vc 6 200 Main Street, $20,000; Jaycees, $1000 (Have not renj jPqt d funds for 2 I RCC $27,262.81 (1/3-90881 1 1 2,675 2,926 19,963 263 28,611 9,800 194 4,301 100 284 972 8000 2 lt� 2398 22340 289 54289 30,000 12000 200 4731 500 1000 600 8000 20000 9088 Page 5 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT vvorKsneet #: 14 Laited Dhatt. 18/27/2007 Edited Bv: lindin Ph-rial COST: CUTIVE SALARIES ULAR SA T A D YES 0 NGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 ILIFE AND HEALTH INSURANCE 2400 IWO KERS COWENSATION TOTAL PE SUPPLIES AND OTHER SERVICES: 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4500 INSURANCE 4600 &M VEHICLES 4609 R&M EQUIPMENT 4901 PFIT Tt- A -PIC.XT 4909 1V1-i,-)UhLLA-N -OUS 5100 OFFICE SUPPLIES 5200 OPERATING SUPPLY 5201 FUEL AND OIL 5400 [Af)nV DTTI) LICATIONS, ETC 6400 JEQU PMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES TOTAL COS 1 200 5/2006 2006/2007 1 2006/2007 2007/2008 BUDGET 68 68,808 8 08 0 30,956 3 ' 561 9 7 8 72,811 30,360 72 72,425 ' 425 75,382 0 3 ' 360 30,360 31,648 0 0 0 0 7,398 7,893 -7 , Qn'2 78 3 9 1 1,.JVU 10,82-7 967 fi134,066133.862 8,200 11,991 11,411 1,064 10 , 472 11,390 11,143 10,645 1,127 967 Z9,904 8 130 6" U ,825 0 319 o,uuu 5,200-3,8121 5A52 AW) 5511 5,45 5,OOC -5,200 00 0 359 1 AW 351 1,000 0- 1,500 396 1,500 225 1,000 193 1,000 413 1,600 921 1,600 832 1,500 115 1,500� 600 1,500 839 1,500 265 2, 668 1 0 n 7424,838 27,5152 13 :161,618 -147. [Cost changes included in above cost 2200 Retirement ontribution increased from 11.04 to 11-15%. 2300 Health Insurance Increase by 5.4% 1 ---f 2400&4500 Work comp and Property/C.' icrease of 10%. 4000 Reduced Based on trends 4609 &5400 Reduced Based on trends -4� Page 6 IGENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Morksheet #: 14-- COST: 100 200 E UTIVE ' EXECUTIVE S-ALARIES RE:GULAR SALARIES 300 OTHER SALARIES 1510 L EVITY/S TONG ERVICE INCENTIVE WRETRZEMENT 2100 FICA 2 200 2 FOO-- M LIFE AND HEALTH INSURANCE �7 2400 WO C C WORKERS ZZMTENSATION TOTAL PERSONNEL COSTS: SUPPLIES 3103 MUNI -IPAL CODE 3400 OTHER CONTRACTUAL SERVICES 4(00 TRAVEL AND PER DIEM -- 4100 7- COMM. iFRf _IGHT 4500 INSURANCE 4609 Rp"" ��T T - -NT 4900 ADVERTISING/OTHE �-CHARGES 4901 E UCATION 4909 M'SCELLANEOUS/ELECTION 5100 OFFICE SUPPLIES 5400 B OKS, PUBLJCATION�, -ETC 6400 EQUIPMENT ($750 OR MORE) 6401 NUCRO FILM EQUIPMENT TOTAL SUPPLIES AND OTHER SERVICES COST: 2005/2006 1 2006/2007 2006/2 200 44,527 48,028 28,367 29,912 48028 29912 -50,065 -2,037 31,180 13,427 0 6,315 9,060 11,489 759 W122,295 1,268 198 0 -660 455 278 69 9,466 13,229 13229 0 0 0 5,964 6,975 6975 7,871 8605 11,699 11,211 10900 1,799 690 E a8,6O5 690 1 )9,693 118,650 3,645 350 3,500 0 3,500 7,514 8,500 8000 8,412 -88 1,205 2,700 1194 2,000 -700 3� 116 3,800 3137 3.450 -3750 0 6A52 6452 7.097 645 672 1,870 701 3,570 1,700 6,502 21,000 9679 11 000 1,137 2,000 1445 1 500 1,343 5 -700 200 11498 2,500 1853 2,000 -500 1 ,785 2,500 2285 2,300 -200 1,300 1,500 0 19,290 17,790 1,970 2,000 1118 0 -2,000 1 1 1564 64,619 597 1,0851 182,6721 1599031 186,91-41 1 1 [Cost changes included in above cost 2200 Retirement contribution increased from 11.04 to 11 .15%. 2300 He Ith Insurance Increase by 5.4% 1 ------T- 2400&4500 Work comp and Property/Casualty est. increase of 10%. 4609&6401 tem 6401 and combined as Equipment- Mai 6400 Expansion of Laser Fiche Retention System arious Line Items based on trend and past Page 7 ince $1200 to 4609 Line GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: I Edited Date: 18127/2007 Edited By: 11ndia Riedel -ql 2005/2006 1 2006/2007 PERSONNEL COST: 1100 1200 1510 EXEC LJTIVE SALARIES REGULAR SALARIES LONGEVITY/SERVICE INC-ENTIVE 32,35 57,215 0 34, rin')Sz'� 34,360 -60,285 35,81-8 59,754 2100 FICA 2200 - RETIREMENT 2300 - LIFE ND HEALT CE 2400 WO RKERS COMPENSATION 2500 UNEM[PLOYMENTT S 61472 9,757 17,177 1,496 0 7,2J41 1 n AAQ ?5/-Y 0- 7,241 -In AACI 829 0 0 7,315 10,750 18,167 912 TOTAL PERSONNEL COSTS: SUPPLIES AND )THER SERVICES: 124,476 130,057 ��30,400 132,716 3200 ACCOUNTING & AUDIT 400 OTHER CONTRACTUAL SERVICES 4000 1 RAVEI- AND PER DIEM 4100 COMM. & FREIGHT 5 0 4500 INSURANCE W9 R&M QUIPmENT 4901 EDUCATION 4909 M[ISC A OUS 5100 OFFICE SUPPLIES 5200 13T:;D A -rT?,Tf- SUppLy 5400 OOKS, PUBLICATIONS, ETC 6400 - RE) TOTAL SUPPLIES AND OTHER SERVICES ITOTAL COST: 1 47,082 0 1-415 3�957 0 6,908 1,320 271 2,376 7,891 387 1,244 72,851 197,3271- 40,000 500 1,750 4,700 8,603 13,000 1,200 450 4,000 9,000 400 0 83,603 213,660 24,500 250 1 �700 3,754 R cn3 7,512 1,013 42 1,567 8,414 580 0 57,935 188,335 1 38,000 500 1750 4"000 9,463 9,000 1,400 250 3,000 91000 700 77,063 209,779 [post changes included in above cost m tit, m7" s 2200 Retirement contribution increased from 11.04 to 11. 15%. 2300 Health Insurance Increase by 5.4% or 2400&4500 W,)rkk- comp and Property/Casuafty est. increase of 10%. S u it 3200 Est- based on Fed Single Audit Lrequirement 4100&4609 Reduced based on past Trends uc s 0 P st Tr s 4909&5100 Red ed ba ed n a ends Page 8 0 0 Page 0 0 GENERAL FUND EXPENSE LINE ITEM DETAIL BY Worksheet #: -4 DEPARTMENT Edited Date.- 8/1/2707 Edited By: India Riedel PERSONNEL COST: 2005/2006 2006/2007 200612007 - -TO07/2008 BUDGET ACTUAL BUDGET ESTE14ATED PROPOSED TO BUDGE 1200 1300 1400 1510 2100 IM]WO2200 2400 REGULAR SALARIES -25,606 29,034 OTHERSALARY -13,139 13,229 OVERTINM 0 LONGEVITY/SERVICE INCENTET o-0--- FICA 2,919 3,311 RF-TIREMENT 2,525 3,236 LIFE AND HEALTH INSURANCE -5,542 3,212 RKERS COMPENSATION 3,790 553 29,034 13,427 0 3,311 3,236 5,646 553 32,381 15,528 3,665 3,615 5,950 608 -3,347 2,299 0 354 379 2,738 55 TOTAL PERSONNEL COSTS: 53,521 52,575 ---- 55,207 61,747 9,172 SUPPLIESXN OTHER TSERV�ICES- 3100 - 3400 4000 4100 4300 4400 4500 4600 4609 4700 4901 4909 5100 5200 5201 5204 5400 6400 PROFESSIONAL SERVICES OTHER CONTRACTUAL SEWVICES TRAVEFAND PER DIEM comm. & FREIGHT -UTILITIES RENTALS AND LEASES INSURANCE &M VEHICLES RJUN4 Vf-%l TM. -'IT PRINTING EDUCATION -- CELLANEOUS '6FFICE SUPPLIES OPERATING SUPPLY FUEL AND OIL POSTAGE & SUPPLIES BOOK;, PUBLICATIONS, ETC VIENT ($750 OR MORE) 175,019 152,178 3,667 8,953 9,305 2,364 41,706 0 12,563 21 0 2,033 2,098 3,454 0 -0 -6,830 165,000 131,000 4,500 6,000 11000 3300 2 237 500 8, n 1,500 1,750 2,700 3,100 400 7,000 400 1,000 101,115 155,635 55635 2,648 3,083 9�031 Als 1 T25,237 0 0 1-07,359 119 154 -1,936 411 400 - 5,860 39 5,830 200,163 119,364 4,000 4,000 27,761 500' -2,j m 500 700 2,700 3,100 400 -7,000 400 -- 35,163 -11,636 -500, nnni 2,524 -1,000 -1,050 0 0 0 0 0 1,000 0 TOTAL SUPPLIES AND OTHER SERVICES ,191 �2�0 449,387 421,275 411,888 -37,499 TOTAL COST: 4731,7/ 12r. 3U1j1,qy6012 476,482 473,635 -28,327 Cost chan es included in above cost ;6j, 2200 ribution increased from 11.04 to 11. 15%. 2300 Health Insurancl. Increase by 5.4% 1 2400&4500 Work comp and Property/Casualty est. increase of 10%. 1300 Increasing Hours worked for Part Time Employee (2 da s per month) 4609 S-i- /-f. 'A.. - Elevator 3100 3400 Removed ,�000&4100 Reduc arue Cost moved from 3400 to 3100 and increased by 5%; also increase Independent Insp Ly 5% true cost; -increase Janitorial, Animal Control & Pest co trol by 5% - )d based on Past Trends ,IT901 &4909 Reduc �d based -on past Trends Page 10 0 0 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 14 it 1 18127/2007 PEd-Dale� dited B, India Riedel T7-- 4Z 2005/2006 2006/2007 2006/2007 2007/2008 BUDGET ACTUAL BUDGET ESTD4ATED BUDGET TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 54,329 58,811 58,811 61,378 2,567 1200 REGULAR SALARIES 704,318 749,085 754,206 810,205 61,120 1201 HOLIDAY PAY 775 880 304 - 880 0 1202 OFFICERS HOLIDAY PAY 19,061 24,048 24,048 25,068 1,020 1300 OTHER SALARY 3,775 11,238 12,345 19,059 7,821 1400 OVERTIME 4,194 2,168 7,642 4,500 2,332 1403 OFFICERS OVERTIME PAY 36,807 50,656 50,656 52,525 1,869 1501 AUXILIARY PAY 1,100 1,200 1,200 1,200 0 1510 LONGEVITY/SERVICE INCENTIVE 500 0 0 0 0 1520 OFFICERS LONGEVITYISERVICE 250 0 0 1530 INCENTIVE 0 0 1540 CAREER EDUCATION 11,020 12,000 10,815 12,000 0 2100 FICA 68,464 71,006 73,862 76,491 5,485 2200 RETIREMENT 305,211 296,176 280,400 245,570 -50,606 2300 LIFE AND HEALTH INSURANCE 150,935 149,318 150,878 157,381 8,063 - 2400 WORKERS CONDENSATION 17,848 46,801 46,801 49,340 2,539 TOTAL PERSONNEL COSTS: 1,378,587 1,473,387 1,471,968 1,515,597 42,210 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 15-062 21421 22,215 21421 0 -- 4000 1 R AVI' f AND PER DIFM 8�294 8200 - Mo 1.000 - 41-00 C ONIM & FRFI(;Frr 13-S52 15.266 15.850 15 866 600 4300 UTtLITIES 12.257 12.000 11173 13.200 1,200 4400 REN't-AI-S AND LEASES 6.326 6,576 6,576 6�951 3751 4500 INSURANCE 50,798 68,256 68,256 75�082 6,826 4600 R&M VEHICLES 10,888 8,110 11,174 8.110 0 4609 R&M EQUIPMENT 6,086 10,700 4,064 8,000 -2,700 4700 PRINTING 2,658 2,500 271 2,000 -500 4901 EDUCATION -RESTRICTED 2,912 6,316 38 5,816 -500 4902 EDUCATION - NON-RFSTRICTED 2,658 6,500 1,870 6,000 -500 4909 MISCELLANEOUS 804 1,500 454 1,500 01 5100 OFFICE SUPPLIES 2,545 5,000 2,710 5,000 - 0 5101 DETECTIVE SUPPLIES 2,907 3,500 2,276 3,500 0 5102 INVESTIGATION FEES 121 2,500 355 2,000 �30-0 5200 OPERATING SUPPLY 9,958 13,850 13,937 13,850 0 5201 FUEL AND OIL 49,870 57,200 57,200 57,200 0 5202 OPERATING SUPPLIES (TIRES) 3,655 5,000 4,430 5,000 0 5203 UNIFORMS/PATCHES 11,982 10,275 10,841 10,275 0 5400 BOOKS, PUBLICATIONS, ETC 400 1,500 2,431 1,500 0 6400 EQUIPMENT ($750 OR MORE) 1,183 10,825 10,691 54,500 43,675 8300 PUBLIC SERVICE GRANT 0 0 TOTAL SUPPLIES AND OTHER SERVICES 214,916 276,995 254,012 323,971 46,976 TOTAL COST: 1,593,503 1,750,382 1,725,980 1,839,568 89,186 Cost changes included in above cost 1400 A a 2 Increase to $2500 based on trended additional hours used 2200 Retirement contribution was reduced from 16.86% to 13.26%. 2300 Health Insurance Increase by 5.4% 1 1300 Use of Part Time Sworn Officers @ $15.00 (3-4 person shift) 1400 Increased usage based on past trends, OTI Work comp and Property/Casualty est. increase of 10%. CAD System (7yrs Support), total cost $221,925, Financed for 5 years, $44.386 each year Page 11 0 0 0 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT 4 18127/2007 Edited lindia Rie el 2005/2006 2006/2007 2006/2007 2007/2008 BUDGET I ACTUAL BUDGET ESTIMATE BUDGET TO BUDGETI PERSONNEL COST: 1100 EXECUTIVE SALARIES 51,140 54,966 54,966 57,298 2,332 1200 REGULAR SALARIES 494,119 508,547 536,369 592,888 84,341 1201 HOT IDAY PAY 15,568 21,209 19,265 21,272 64 1202 BATTALION CHEF 0- 0 0 1300 OTHER SALARY 10,198 25,000 18,705 25,000 0 1400 OVERTIME 24,399 25,500 17,130 21,567 -3,933 1401 OVERTIME PAY/ANNUAL & SICK - 43,716 40,000 40,244 44,162 4,162 1402 DISPATCHER OVERTIME 5,486 9,756 9,756 1501 VOLUNTEER PAY 3,488 10,000 1,980 10,000 0 - 1510 LONGEVITY/SERVICE INCENTIVE 0 250 0 -250 1540 CAREER EDUCATION 600 600 600 600 2100 HCA 48,553 ,6()o 1 751 51,751 52,965 59,010 2200 RETIREMENT 96,455 0 1 85,031 EM85 3 85,031 83,569 -1,4621 2300 LIFE AND HEALTH INSURANCE 75,581 85 275 85,275 84,898 95,359 10,0841 24W 7WORKERS COMPENSATION 31,876 55,086 55 086 55,086 309 64,309 9,223 0 TOTAL PERSONNEL COSTS: 895,693 963,214 972,724 1,084,790 1,084,790 121,576 M64 SUPPLIES AND OTHER SERVICES: - 31POOPROFESSIONAL ')o SERVICES 1,062 2,000 1,764 2,000 0 3102 - PROF SERV (PHYS FOR SCBA) 1,588 4,000 1,503 4,000 0 3103 WELLNFSS PROGRAM 3,600 4,100 2,700 4,100 0 0 TRAVEL AND PER DIEM 43�2 6,500 2,487 6,000 -500 4 100 COMM� & FRFIGH 1" 10,140 10,000 9,341 10,000 ------ 0 1; 4100 UTILITIES 1-1-124- 15 w 10161 13000 4400 RENTALS AN[) LEASES 1246 6,000 2,151 5.000 -1000 4500 INSURANCE 27,027 46,746 46,746 51,421 4,675 4600 R&M VEHICLES 9,449 12,000 8,731 12,000 4609 R&M EQUIPMENT 12,472 12,127 14,252 16,100 3,973 4700 1PRINTING 347 500 166 500 01 4901 EDUCATION 10,836 15,000 2,900 15,000 0 4902 PUBLJC EDUCATION & FIRE PREV. 1,257 1,500 495 1,500 4903 CODE ENFORCEMENT 9,283 15,()00 2,121 14,000 -1,00( 4905 TRAINING & MATERIALS 0 3,000 277 3,000 4909 MISCELLANEOUS 449 750 277 750 5100 OFFICE SUPPLIES 1,451 1,500 990 1,500 5200 OPERATING SUPPLY 7,733 7,500 5,323 7,500 01 5201 FUEL AND OIL 9,440 12,500 12,500 14,000 1,500 5202 OPERATING SUPPLIES (TIRES) 81 2,000 2,555 3,000 1,()00 5203 UNIFORMS/PATCHES 5,886 7,500 6,609 7,500 0 5400 BOOKS, PUBLICATIONS, ETC 2,530 3,500 1,083 3,500 6400 EQUIPMENT ($750 OR MORE) 16,444 27,000 14,500 18,900 -8,100 1 TOTAL SUPPLIES AND OTHER SERVICES: 147,977 216,223 149,566 214,271 -1,952 TOTAL COST: 1,043,6701 1,179,437 1,122,290 1,299,061 119,624 1 - Cost changes included in above cost A Add_ 50 1400 Separation of Dispatcher OT to Line Item 1402 as well as incrase based on need. 1402 Added Line ftem 0 $4000. And increased to $7,500 based on trend and hours needed 2200 Retirement Gontribution was reduced from 5.94% to 3.47% 2300 Health Insurance Increase by 5.4% 1 Work �omp and Property/Casualty est. increase of 10%, Increase Maintence Cost of Equpment based on past trends an estimates Decrease based on past cost and Trend. Equip Ladder Truck, Air Bottles, Page 12 0 0 0 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 4 Ed d ate: WjIndia B12 Riedel 2005/2006 2006/2007 200612007 2007nm8 BUDGET ACTUAL BUDGET -TS-TImATE PLOPOSED YO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 103,941 119,536 119,563 124,605 5,069 1200 REGULAR SALARIES 218,164 233,565 234,374 243,470 9,905 1400 OVERTIME 3,314 5,000 3,541 5,000 0 1510 LONGEVITY/SERVICE INCENTIVE 0 500 1,000 - 1,000 2100 FICA 23,330 26,736 25,749 28,616 1,880 2200 RETIREMENT 35,105 38,835 38,835 41,151 2,316 - 2300 ILIFE AND HEALTH INSURANCE 52,203 51,202 52,080 54,892 3,690 - 2400 IWORKERS COMPENSATION 32,305 32,987 32,987 36,275 3,288 TOTAL PERSONNEL COSTS: 468,362 507,861 507,629 535,009 27,148 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 0 30,000 15,145 15,000 -15,000 3400 OTIRER CONTRACTUAL SERVICES 50,750 63,000 63,000 18,226 -44,774 3401 GARBAGE COLLECTION FEE 306,664 306,580 332,493 356,220 49,640 4000 TRAVEL AND PER DIEM 501 2,500 131 2,500 0 4100 COMM. & FREIGHT 4,354 6,500 4,274 6,500 0 4300 UTILITIES 87,982 100,000 91,953 24,062 -75,938 4400 kEJVFALS AND LEASES 10,000 0 -10,000 4500 fNSURANCE 34,453 49,048 49�048 53,953 4,905 4600 R&M VEHICLES 2,423 8,000 4.285 5,000 -3,000 4609 R&M BUILDING & EQtJlPN1[-N 1 17�825 11.550 11.808 11,550 0 4901 E5UCATION 0 1,000 2,100 1,000 0 4909 MISCELLANEOUS 355 1,5001 84 1,500 0 5100 OFFICE SUPPLIES 338 500 348 500 0 5200 OPERATING SUPPLY 529 7,000 889 5,000 -2,000 5201 FUEL AND OIL 22,594 24,000 24,000 24,000 0 5202 OPERATING SUPPLIES (TIR.ES) 2,043 2,000 0 2,000 0 5203 UNIFORMS 3,049 3,630 4,857 5,500 1,870 5204 DUMPING FEES 96 3,000 237 3,000 0 5205 MOSQUITO SPRAYING 2,007 5,000 58 0 -5,000 5300 ROAD MATERIALS/SUPPLIES 18,116 25,000 33,301 4,500 -20,500 5400 BOOKS, PUBLICATIONS, ETC 518 500 324 500 0 6300 IMPROVEMENTS 0 103,000 62,675 150,000 47,000 6400 EQUIPMENT ($750 OR MORE) 0 0 0 0 TOTAL SUPPLIES AND OTHER SERVICES: 554,597 763,308 701,010 690,511 -72,797 TOTAL COST: 1,022,959 1,271,169 1,208,639 1,225,520 -45,649 1 Cost changes included in above cost Retirement contribution increased from 11.04% to 11.15%. 2200 2300 Health Insurance Increase by 5.40% 1 1 2400&4500 Work comp and Property/Casualty est. increase of 10%. 3100&4400 Reduced based on past Trends 4600&5200 Reduced based on past Trends 5300 Reduced based on past Trends 5203 Increased cost based on Trend and increased vendor cost 5205&5300 Combined Line Item 5205 with 5300 as separate Line I em not needed 3401 Increased cost based on contract I I 3400 Cost Allocated in Public Facilities Fund $44,774 4300 Cost Allocated in Public Facilities Fund $75,938 1 5300 lCost Allocated in Public Facilities Fund $26,096 1 6300 [Commerce Park Lakes I Page 13 0 0 PUBLIC FACILITIES FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2005/2006 2006/2007 2006/2007 2007/2008 ACTUAL Budget ESTE%IATE PROPOSED FN BEG][NNING FUND BALANCE $ 1,083,799 $ 1,594,402 $ 1,207,868 $ 1,076,673 REVENUES 301-312.4100 LOCAL OPTION GAS TAX $ 486,744 $ 500,600 $ 500,600 $ 435,150 301-312.4200 LOCAL ALTER, FUEL USER FEE $ - $ - $ - $ 198,036 301-335.1220 SRS EIGHT CENT MOTOR FUEL $ 77,277 $ 67,500 $ 75,108 $ 64,125 301-335.4100 MOTOR FUEL TAX REBATE $ 2,327 $ 1,500 $ 1,500 $ 1,500 301-361.1000 INTEREST EARNINGS $ 38,909 $ 20,000 $ 28,032 $ 20,000 301-369.1000 MISCELLANEOUS $ - REVENUE $ 605,257 $ 589,600 $ 605,240 $ 718,811 iTOTAL EXPENDITURES 301-549.3100 PUBLIC FAC.-PROFESSIONAL SER. $ - $ - $ 100,000 301-549-3400 PUBLIC FAC. CONTRACTUAL SERVICES $ 44,774 301-549-4300 PUBLIC FAC. UTILITIES $ 78,000 301-549-5300 PUBLIC FAC. ROAD & MATERIALS S 26,096 301-549-6300 PUBLIC FAC. IMPROVEMENTS S 110.284 S 600,000 S 204,933 $ 1,048,685 301-549.6302 [PUBLIC FAC. BEAUTIFICATION S 5837 S 5,000 S 4,886 S 10,000 301-549.6400 PUBLIC FAC. MACHINERY & EQULP S 45,067 $ 90,000 S 50,000 S 150,000 TOTAL EXPENDITURES $ 481,188 $ 695,000 $ 259,819 $ 1,457,555 REVENUES LESS EXPENSES $ 124,069 $ (105,400) $ 345,421 $ (738,744) 301-549.9100 TRANSFER OUT TO GENERAL FUND $ - $ - F[Y ENDING FUND BALANCE $ 1,207,868 $ 1,489,002 $ 1,076,673 $ Cost changes and Proposed Projects included in above cost 301-312.4200 Newly approved .05 Local Option Gas Tax, (8 Months of Revenue) 301-549-3400 Street Sweeping/Mowing of Right of Ways, etc 301-549-4300 Road way Street Lighting 301-549-5300 Road Repairs and Materials for same 301-549.3100 Professional Services/Road Engineer, etc for Projects 301-549-6300 Right of Way Drainage, Asphalt/Paving Project, Curb/Gutter/Sidewalk Projec Traffic Siggnal NW th 301-549.6400 Replacement Dump Trucks Transfer Out Personnel Cost for Road and Right of Way Maintenance I f Page 14 0 0 CDBG FUND CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 1 2005/2006 2006/2007 2006/2007 2007/2008 ACTUAL BUDGET ESTIMATE PROPOSED FN BEGINNING FUND BALANCE $ $ 6,481 $ 6,481 REVENUES 302-331.3200 CDBG GRANT (STATE) $ 42,994 $ - $ - $ 302-331.3900 CDBGGRANTE-10 $ 49,476 $ 595,000 $ 600,000 302-381.0000 TRANSFER IN -GENERAL FUND RESERVES $ 6,956 TOTAL REVENUES $ 99,426 $ 595,000 $ 600,000 $ EXPENDITURES 302-2552.3100 PROFESSIONAL SERVICES 1,624 0 0 0 302-2552.4609 COMMERCIAL BUILDING REHAB 27,579 - 0 0 0 302-2552.4909 MISCELLANEOUS 0 0 0 0 302-2552.6300 SIDEWALKS & PEDESTRL4,N MALLS 14,260 0 0 0 102-2652-3100 PROFESSIONAL SERVICES E- 10 ]?,476 43,000 48,000 302-2652.1400 ENGINEE,RING SERVICES E- 10 17,001 71,478 71,478 302-2652.6302 SEWER LINES CDBG E-10 0 132,900 132,900 302-2652.6304 WATER FAC[LFFIES E-10 0 16,950 16,950 302-2652.6306 . STREET IMPROVEMENTS 0 330,672 330,672 - TOTAL EXPENDITURES 92,940 595,000 600,000 0 REVENUES LESS EXPENSES 6,486 0 0 0 302.9200 IDUE TO GENERAL FUND 265,321 - 6,481 FfY ENDING FUND BALANCE $ 6,486 $ 6,481 $ Page 15 0 0 CAPITOL PROJ IMPROVEMENTS - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2005/2006 2006/2007 2006/2007 200712008 ACTUAL BUDGET ESTIMATED PROPOSED FfY BEGINNING FUND BALANCE $ $ 652,099 REVENUES 303-341.0000 ADMINISTRATION COST FOR IMPACT FEES $ $ $ 102 $ 4,235 303-361.1000 INTEREST EARNINGS $ $ $ - $ 303-363.2201 LAW ENFORCEMENT IMPACT FEES $ $ $ $ 5,629 303-363.2202 FIRE PROTECTION IMPACT FEES $ $ $ $ 8,830 303-363.2400 TRANSPORTATION IMPACT FEES $ $ $ $ 18,579 I TOTAL REVENUE $ $ $ 102 $ 37,273 EXPENDITURES 303-0521-6400 LAW ENE CAPITOL PROJECTS $ $ - $ 303-0522-6400 FIRE PROTECTION CAPITOL PROJECTS $ $ $ 303-0541-6300 TRANSPORTATION IMPROVEMENTS $ $ $ 303-0541-6400 TRANSPORTATION CAPITOL PROJECTS $ $ -- - 0 TOTAL EXPENDITURFS $ $ $ - $ 304-381.000 TRANSFER OUTTO GENERAL FUND (ADM COST) $ s $ 102 $ 4,235 TRANSFER IN FROM OTHER FUNDS $ 652,099 $ F[Y ENDING FUND BALANCE $ $ 652,099 $ 685,137 Page 16 0 0 0 CAPITOL PROJ-VEHICLES - CITY OF OKEECHOBEE RECAMULATION - REVENUE AND EXPENSES 2005/2006 2006/2007 2006/2007 2007/2008 ACTUAL BUDGET ESTMATE PROPOSED F/Y BEGINNING FUND BALANCE $ - $ 10,390 $ 5,862 REVENUES 304-383.0000 CAMOL LEASE PROCEEDS $ 455,592 $ 455,592 464161 $ 468,803 304-364.1000 DISPOSITION OF FIXED ASSETS $ 441,500 $ 441,500 446250 $ 441,500 304-361.1000 INTEREST EARNINGS $ - $ 36 $ 16 $ - TOTAL REVENUE $ 897,092 $ 897,128 $ 910,427 $ 910,303 EXPENDITURES 304-584.4600 VEHICLE DECALS & INSTALLATION 0 0 0 304-584.4909 MISCELLANEOUS 848 0 896 900 304-584.6400 VEHICLE & EQUIPMENT PURCHASE 493,286 878,743 $ 513,306 517,492 304-584.7100 PRINCIPAL 442,812 55,374 $ 455,559 455,000 304-584.7200 INTEREST 18,968 18,969 17,194 18,969 TOTAL EXPENDITURES 955,914 953,086 986,955 992,161 304-381-000 TRANSFER fN FROM GENERAL FUND s 72,000 S 72,000 S 81,000 s 78,000 FfY ENDING FUND BALANCE 13,178 $ 16,042 16,862 19804 Page 17 0 0 LAW ENFORCEMENT SPECIAL FUND - CITY OF OKEECHOBEE PXCAPrrULATlON - REVENUE AND EXPENSES 2005/2006 2006/2007 2006/2007 2007/2008 ACTTJAL BUDGET ESTIMATE PROPOSED E(Y BEGINNING FUND BALANCE $ 7,034 $ 4,577 $ 4,183 $ 2,706 REVENUES 601-351.1000 ADMINISTRATIVE FEES $ - $ - $ - $ 601-351.2000 CONFISCATED PROPERTY 601-361.1000 INTEREST EARNINGS $ 54 $ 7 $ 1 $ 1 601-369-1000 Misc. $ 2,594 TOTAL REVENUE $ 54 $ 7 $ 2,595 $ 1 EXPENDITd7MS 601-529.4909 LAW ENE SPECL4J- MISC. 0 0 0 2,707 601-549.6300 LAW ENE SPECLALL IMPROVEMENT 1,923 4,584 153 601-549.6400 LAW FNF. SPECIAL MACH & EQUIP (Ecurnb) 588 0 3,919 TOTAL EXPENDITURES 2,511 4,584 4,072 2,707 WY ENDtNG BALANCES 4,577 $ 2,706 169- 1000 Remaining Funds have a very restrictive use 601-5 �9 4W) Dru, Education Materials Page 18 City of OkeechCO006-2007 Salary Step Plan Position 1 2 3 4 5 6 7 8 9 10 11 12 City Administrator (1) $ 72,583.74 $ 73,672.49 $74,777.58 $ 75,899.25 $ 77,037.73 $ 78,193.30 $ 79,366.20 $80,556.69 $ 81,765.04 $ 82,991.52 $ 84,236.39 $ 85,499.94 Executive Secretary (1) $ 29,377.39 $ 29,818.05 $30,265.32 $ 30,719.30 $ 31,180,09 $ 31,647.79 $ 32,122.51 $32,604.34 $ 33,093.41 $ 33,589.81 $ 34,093.66 $ 34,605,06 Account Supervisor (1) $ 34,766.50 $ 35,287.99 . $35,817.31 $36,354.57 $ 36,899.89 $37,453.39 $38,015.19 $38,585.42 39,164.20 $ 39,751.66 $ 40,347.94 $ 40,953.16 Admin Sect/Occ License (1) $ 29,377.39 $ 29,818.05 $30,265.32 $ 30,719.30 $ 31,180.09 $31,647.79 $32,122.51 $32,604.34 1 $ 33,093.41 $ 33,589.81 $ 34.093.66 1 $ 34,605.06 Account Clerk (1) $ 29,377.39 $ 29,818.05 $30,265.32 $30,719.30 $ 31,18009 $31,647.79 $32,122.51 $32,604.34 $ 33,093.41 $ 33,589.81 $ 34,093.66 $ 34,605.06 Administrative Secretary (1) $ 28,750.20 $ 29,181.45 $29,619.17 $ 30,063.46 $ 30,514.41 $ 30,972A3 $ 31,436.71 $31,908.26 $ 32,386.88 $ 32,872.69 $ 33,365.78 $ 33,866.26 General Svcs Coordinator (1) $ 31,431.39 $ 31,002;86 $32,381.40 $ 3E2,867.12 $ 33,360.13 $ 33,860.53 $ 34,368.44 $34,883.96 $ 35,407.22 $ 35,938.33 $ 36,477.41 $ 37,024.57 Sec Recipt Office Asst (1) $ 13,607.75 $ 13,811.87 $ 13,250.00 $ 13,250.00 $ 13,25&00 $ 13,250.00 $ 13,250.00 $ 13:250.00 $ 13,250.00 $ 13,250.00 $ 13,448.75 $ 13,650.48 City Clerk Personnel (1) $ 44,442.99 $ 45,109.64 $45,786.28 $ 46,473.08 $ 47,170.17 $ 47,877.73 $ 48,595.89 $49,324.83 $ 50,064.70 $ 50,815.67 $ 51,577.91 $ 52,351.58 Deputy City Clerk (1) $ 29,377.39 $ 29,818.05 $30,265.32 $ 30,719.30 $ 31,180,09 $ 31,647.79 $ 32,122.51 $32,604.34 33,093.41 1 $ 33,589.81 $ 34,093.66 $ 34,605.06 1 Chief of Police (1) $ 54,486.33 $ 55,303.63 $56,133.18 56,975.18 $ 57,829.81 $ 58,697.26 $ 59,577.72 $,60,471,38 $ 61,378.45 $ 62,299.13 $ 63,233.62 $ 64,182. Police Major (1) $ 47,699.65 $ 48,415.15 $ 49,141.37...149,878.49 $ 50,626.67 $ 51,386.07 $ 52,156.86 $52,939.22 $ 53,733.30 $ 54,539.30 $ 55,357.39 $ 56,187.75 Police Lieutenant(l) $ 41,787.49 $ 42,414.30 $43,050.52 $43,696.27 $ 44,351 72 $ 45,016.99 $45,692.25 $46,377.63 $ 47,073.30 $ 47,779.40 $ 48,496.09 $ 49,223.53 Police Serqeant (4) $ 39,420.73 $ 40,012.04 $ 40,61122, $ 41,221.40 $ 41,839.72 $ 42,467.32 $ 43,104�33, $43,750.89 $ 44,407.16 $ 45,073.26 $ 45,749.36 $ 46,435.60 Police Detective (3) $ 36,909.61 $ 37,463,25 1 $38,025.20 $ 38,595.58 $ 39,174�51 1 $ 39,762.13 $ 40�358.56� $ 40,963.94� $ 41,578.40 $ 42.'=14 08 $ 42,835.11 $ 43,477.64 Police Officer Certified (10) $ 35,026.84 $ 35,552.24 $� 36,085�53 $ 36i626.81 $ 37,176.21 1 $ 37,733,86 $ 38,299.86 $ 38,874;36 $ 39,457.48 $ 40,049.34 $ 40,650.08 $ 41,259.83 Police Svcs Coordinator (1) $ 29,100.84 $ 29,537.35 $29,980.41 $30,430.11 $ 30,886.57 $ 31,349.86 $31,820.11 $32,297.41 1 $ 32,781.88 $ 33,273.60 $ 33,772.71 $ 34,279.30 Police Records Clerk (1) $ 27,494.64 $ 27,907.06 $28,325.66 $28,750.55 $ 29,181.81 $ 29,619.53 $30,063.83 $30,514.78 $ 30,972.51 $ 31,437.09 $ 31,908.65 $ 32,387.28 Police / Fire Dispatcher (4) $ 27,494.64 $ 27,907.06 $ 29,325Z6 $:28,750.55 $ 29,181.81 $29,619.53 $30,063.83 $30,514.78 $ 30,972.51 $ 31,437.09 $ 31,908.65 $ 32,387.28 Fire Chief / Code Officer (1) $ 53,984.58 $ 54,794.35 $55,616.27 $56,460.51 $ 57,297 27 $ 58,156.73 $ 59,029.08 $59,914.52 $ 60,813.23 $ 61,725.43 $ 62,651.31 $ 63,591.08 Fire Assistant Chief (1) $ 44,221.90 $ 44,885.23 $45,558.51 $46,241.89 1 $ 46,935�51 $ 47,639.55 $ 48,354.14 $49,079.45 $ 49,815.64 $ 50,562.88 $ 51,321.32 $ 52,091.14 City Engineer (1) $ 63,766.99 $ 64,723. 5-_$ 65,694.35 $64,926.75 $ 65,900�65 $ 66,889.16 $67,892,50 $68,910.89 $ 69,944.55 $ 70,993.72 1 $ 72,058.62 $ 73,139.50 Public Works Director (1) $ 51,131.44 $ 51,898.42 $52,676.89 $ 53,467.05 $ 54,26905 $ 55,083.00 $ 55,909.33 $56,747.97 $ 57,599.19 $ 58,463.18 $ 59,340.13 $ 60,230.23 Maintenance Foreman (1) $ 36,909.61 $ 37,463.25 $38,025.20 $ 38,595.58 $ 39,174.51 $ 39,762.13 $40,358.56 $40,963.94 $ 41,578.40 $ 42,202.08 $ 42,835.11 $,43;477.64 Equipment Mechanic (1) $ 36,2 2.40 $ 36,826.64 $37,379.04 $ 38,508.82 $ 39,086.45 $39,672.75 $40,267.84 ' $ 40,871.85 $ 41,484.93 $ 42,107.21 $ 42,738.81 Maintenance Operator (5) $ 28,750.20 $ 29,181.45 ��$ 20,619jT $,30;06146 $ 30,514.41 $ 30,972.13 $31,436.71 $31,908.26 $ 32,386.88 $� 32;872,69� $ 33,365.78 $ 33,866.26 Union Members Step Plan $ $ - $ Fire Assistant Chief (1) $ 44,221.90 $ 43,705.19 $ 44,360.77 $ 45;026.18 1 $ 45,701.57 1 $ 46,387.10 $47,082.90 $47,789.15 $ 48,505.98 1 $ 49,233.57 $ 49,972.08 $ 50,721.66 Fire Lieutenant (2) $ 38,165.17 $ 37,719.23 $38,285.02 $38,859.29 $ 39,442.18 $ 40,033.81 1 $40,634.32 ,,$ 41 943,33, $ 41,862.49 1 $ 42,490.43 $ 43,127.79 $ 43,774.70 Firefighter / EMT (8) $ 33,771.28 $ 33,376.68 $ 33,877.334 $ 34,385.49 $ 34,901.27 $35,424.79 1 $35,956.17 $36,495.51 1 $ 37,042.94 1 $ 37,598.58 $ 38,162.56 $ 38,735.0 EMPLOYEES NOT INCLUDED IN STEP PAY PLAN: MAYOR (1) $ 6,500.00 ANNUALLY $200 PER MONTH EXPENSE REIMBURSEMENT Council Members (4) $ 5,000.00 ANNUALLY $150 PER MONTH EXPENSE REIMBURSEMENT City Attorney (1) $ 40,000.00 ANNUALLY CONTRACT EMPLOYEE, SALARY SET EACH BUDGET YEAR Part Time School Crossing Guard (1) $ 12.22 HOURLY Part Time Secretary/Receptionist (1) $ 10.50 HOURLY Part Time Office Assistant (1) $ 110.00 HOURLY Part Time Code Field Rep. With 2 Cert. $ 11.50 HOURLY PLUS MILLAGE REIMBURSEMENT Part Time Code Field Rep. $ 10.69 HOURLY PLUS MILLAGE REIMBURSEMENT Part Time Code Field Rep. receive an add1 $.75 per hour per certification level received up to 3 certifications *PROBATIONARY PAY IS $1,000 LESS THAN THE ANNUAL SALARY EXCEPT DEPARTMENT HEADS Step Plan Based on 2.7% CPI PROPOSED SALARIES 2007/2008 BASE COST 0 0 0 Position NamelFULL TIME CITY ADMINISTRATOR EXECUTIVE SECRETARY CITY CLERK/PERSONNEL DEPUTY CITY CLERK GENERAL SVCS COORDINATOR ADMIN SECT/OCC LICENSE ACCOUNT SUPERVISOR ACCOUNTCLERK FIRE CHIEF/CODE OFFICER ADMINISTRATIVE SECRETARY DISPATCHER DISPATCHER DISPATCHER DISPATCHER POLICE SERGEANT POLICE SERGEANT POLICE SERGEANT POLICE OFFITASK FORCE POLICE MAJOR POLICE LIEUTENANT - Pres�Sala� $ 72,811.66 $ 30,360.35 $ 48,028.07 $ 29,911.68 $ -- 29,034.12 $ :�q—,469.64 $ 34,360.27 $ 29,034.13 $ 54,966.42 $ 30,157.87 $ 27,994.69 $ 27,173.38 $ 27,173.38 $ 27,994.69 $ 40,739.76 $ 40,739.76 $ 39,544.52 $ 34,617.57 $ 48,567.18 $ 44,490.99 --§a—laries at the 1.5% Step $ 73,903.83 $ 30,815.76 $ 48,748.49 $ 30,360.36 $ 29,469.63 $ 29,911.68 $ 34,875.67 $ 29,469.64 $ 55,790.92 $ 30,610.24 $ 28,414.61 $ 27,580.98 $ 27,580.98 $ 28,414.61 $ 41,350.86 $ 41,350.86 $ 40,137.69 $ 35,136.83 $ 49,295.69 $ 45,158.35 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2% 75,381.91 31,432.07 49,723.46 30,967.56 30,059.02 30,509.92 35,573.19 30,059.03 56,906-73 31,222.44 28,982.90 28,132.60 28,132.60 28,982.90 42,177.87 42,177.87 40,940-44 35,839.57 50,281.60 46,061.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2.7% CPI 75,899.24 31,647.78 50,064-70 31,180.08 30,265.31 30,719.30 35,817.32 30,265.32 57,297.27 31,436.71 29,181-80 28,325.67 28,325.67 29,181.80 42,467.33 42,467.33 41,221.41 36,085.53 50,626.67 46,377.63 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3% 76,120.95 31,740.23 50,210.95 31,271.17 30,353.72 30,809.04 35,921.94 30,353.73 57,464.64 31,528.55 29,267.05 28,408.41 28,408.41 29,267.05 42,591.38 42,591.38 41,341.82 36,190.94 50,774.56 46,513.11 $ $ $ $ $ $ $ $ $ $ $ $ T $ $ $ $ $ $ $ 4% 76,859.99 32,048.39 50,698.43 31,574.77 30,648.42 31,108.15 36,270.70 30,648-43 58,022.55 31,834.65 29,551.19 28,684.22 28,684.22 29,551.19 43,004.89 4-3,004.89 41,743.20 36,542.31 51,267.52 46,964.69 POLICE CHIEF COORDINATOR POLICE SERVICES $ $ 58,881.59 32,398.83 $ $ 59,764-81 32,884.81 $ $ 60,960.11 33,542.51 $ $ 61,378.46 33,772.70 $ $ 61,557.76 33,871-36 $ $ 62,155.41 34,200.20 C RECORDS CLERK $ 27,994.69 $ 28,414.61 $ - 28,982.90 $ 29,181.80 $ 29,267.05 $ 29,551.19 POLICE SERGEANT $ 38,960.12 $ 39,544.52 $ 40,335.41 $ 40,612.22 $ 40,730.86 $ 41,126.30 POLICE OFFICER $ 35,136.83 $ 35,663.88 $ 36,377.16 $ 36,626.81 $ 36,733.80 $ 37,090.44 POLICE OFFICER $ 34,617.58 $ 35,136.84 $ 35,839.58 $ 36,085.54 $ 36,190.95 $ 36,542.32 POLICE OFFICER $ 35,136.83 $ 35,663.88 $ 36,377.16 $ 36,626.81 $ 36,733.80 $ 37,090.44 POLICE OFFICER $ 35,663.89 $ 36,198.85 $ 36,922.83 $ 37,176.22 $ 37,284.81 $ 37,646.80 POLICE OFFICER $ 34,617.57 $ 35,136.83 $ 35,839.57 $ 36,085.53 $ 36,190.94 $ 36,542.31 POLICE OFFICER $ 34,617.57 $ 35,136.83 $ 35,839.57 $ 36,085.53 $ 36,190.94 $ 36,542.31 POLICE OFFICER $ 34,617.57 $ 35,136.83 $ 35,839.57 $ 36,085.53 $ 36,190.94 $ 36,542.31 POLICE OFFICER $ 35,136-83 $ 35,663.88 $ 36,377-16 $ 36,626-81 $ 36,733-80 $ 37,090.44 POLICE OFFICER S 34,617-58 $ 35,136.84 $ 35,839.58 S 36,085-54 $ 36,190-95 $ 36,542�32 POLICE DETECTIVE S 41,092.58 41,708.97 $ 42,543 � 15 $ 42,835.11 $ 42,960-24 $ 43,377.33 POLICE DETECTIVE $ 39,886-99 -$ $ 40,485.29 $ 41,295M $ 41,578,40 $ 41,699.85 $ 42,104.71 POLICE DETECTIVE $ 39,297.53 $ 39,886.99 $ 40,684.73 $ 40,963.94 $ 41,083.60 $ 41,482-47 FIREFIGHTER/EMT $ 33,376.68 $ 33,877.33 $ 34,554-88 $ 34,792.02 $ 34,893.65 $ 35,232.42 FIREFIGHTER/EMT $ 53,376.68 $ 33,877.33 $ 34,554.88 $ 34,792.02 $ 34,893.65 $ 35,232.42 FIREFIGHTER/EMT $ 34,901.27 $ 35,424.79 $ 36,133.28 $ 36,381.26 $ 36,487.53 $ 36,841.78 FIREFIGHTER/EMT $ 33,376.68 $ 33,877.33 $ 34,554.88 $ 34,792.02 $ 34,893.65 $ 35,232.42 FIREFIGHTER/EMT $ 36,495.51 $ 37,042.94 $ 37,783.80 $ 38,043.10 $ 38,154.23 $ 38,524.66 FIREFIGHTER/EMT $ 33,376.68 $ 33,877.33 $ 34,554.88 $ 34,792.02 $ 34,893.65 $ 35,232.42 FIREFIGHTERIEMT $ 33,376.68 $ 33,877.33 $ 34,554.88 $ 34,792.02 $ 34,893.65 $ 35,232.42 FIREFIGHTER/EMT $ 33,877.33 $ 34,385.49 $ 35,073.20 $ 35,313.90 $ 35,417.05 $ 35,760.91 FIRE LIEUTENANT $ 41,243.83 $ 41,862.49 $ 42,699.74 $ 42,992.77 $ 43,118.36 $ 43,536.99 FIRE LIEUTENANT $ 38,859.29 $ 39,442.18 $ 40,231.02 $ 40,507.12 $ 40,625.44 $ 41,019.87 ASST FIRE CHIEF $ 45,026.17 $ 45,701.56 $ 46,615.59 $ 46,935.50 $ 47,072.61 $ 47,529.63 CITY ENGINEER $ 65,900.65 $ 66,889.16 $ 68,226.94 $ 68,695.17 $ 68,895.83 $ 69,564.73 PUBLIC WORKS DIRECTOR $ 53,634.95 $ 54,439.47 $ 55,528.26 $ 55,909.34 $ 56,072.66 $ 56,617.05 EQUIPMENT MECHANIC $ 40,394.29 $ 41,000.20 $ 41,820.21 $ 42,107.21 $ 42,230.21 $ 42,640.21 MAINTENANCE OPERATOR $ 29,712.19 $ 30,157.87 $ 30,761.03 $ 30,972.14 $ 31,062.61 $ 31,364.19 MAINTENANCE OPERATOR $ 29,273.09 $ 29,712.19 $ 30,306.43 $ 30,514.42 $ 30,603.55 $- 30,900.67 MAINTENANCE FOREMAN $ 42,334.59 $ 42,969.61 $ 43,829.00 $ 44,129.79 $ 44,258.70 $ 44,688.39 MAINTENANCE OPERATOR $ 30,157.87 $ 30,610.24 $ 31,222.44 $ 31,436.71 $ 31,528.55 $ 31,834.65 MAINTENANCE OPERATOR $ 30,157.87 $ 30,610.24 $ 31,222.44 $ 31,436.71 $ 31,528.55 $ 31,834.65 MAINTENANCE OPERATOR $ 31,535.44 $ 32,008.47 $ 32,648.64 $ 32,872.70 $ 32,968.73 $ 33,288.81 TOTAL BASE SALARY 09/30/06 $ 2,090,232.45 $ 2,121,585.94 $ 2,164,017.66 $ 2:1:7�8,868-76�$ 2,185,233.51 1 $ 2,206,449.37 1 $ 42,431.72 $ 57,282.82 1 $ 63,647.581 $ 84,863.441 Z's ADUL COST FULL TIME EMPLOYEES 2*/o INCREASE 2.r/o INCREASE MINCREASE 4%INCREASE SALARIES $ 42,431.72 $ 57,282.82 $ 63,647.58 $ 84,863.44 - RETIREMENT ON BASE $ 4,297.84 $ 5,802.07 $ 6,446.75 $ 8,595.67 .FICA 7.65% $ 3,246.03 $ 4,382.14 $ 4,869.04 6,492.05 IWORKERS COMP COST $ 254.59 $ 343.70 $ 381.89 $ 509-181 1 ADD-L COST TOTALS 1 $ 50,230.18 , $ 67,810.72 S 7 5. -2 4 _5 9 R $ 100,460.34 1 Incfuded 2.7% CPI in Presented Budget 0 City of Okeechobee Provided by: Finance Dept, India Date Provided: 08/20/2007 Part -Time Personnel of Law Enforcement Dept. Position Budgeted Dollars Hourly Rate Budgeted Hours 10 Hour Days PT Dispatcher $ 5,660.00 $ 10.00 566.00 57 PT Certified Police Officer $ 14,340.00 $ 10.00 1,434.00 143 Position Budgeted Dollars Hourly Rate Budgeted Hours 10 Hour Days PT Dispatcher $ 5,660.00 $ 10.00 566.00 57 PT Certified Police Officer $ 14,340.00 $ 15.00 956.00 96 Cost Difference (Certified Police Officer) Hourly Rate Number of Annualized Hours Hourly Rate Annual Cost Additional Employer Cost Total Annualized Cost $ 10.00 956 $ 10.00 $ 9,560.00 $ 731.34 $ $ 15.00 956 $ 15.00 $ 14,340.00 $ 1,097.01 $ 15,437.01 Cost Difference $ 4,780.00 $ 365.67 $ 5,145.67 Included in Presented Budget For August 21, 2007 Council Meeting Fire Department'two in/two out' implementation TO: City Council FR: City Administrator RE Fire Dept Analysis of adding an employee to accommodate the 2 in/2 out Currently the Fire Dept has three 24 hour shifts, two of which have 4 firemen and one of which has 3 firemen The addition of one additional fireman would give the shifts an equal number of 4 firemen and implement the 2in/2out Recently it has been brought to our attention that Homeland Security has made a grant program available to assist in adding personnel in Safety oriented departments Staff has attempted to demonstrate below a cost approach assuming successful grant application City of Okeechobee Provided by: Finance Dept, India Date Provided: 09/06/07 as amended Year #I Year #2 Year #3 Year #4 Year #5 Year #6 Description FY 2008 at Base Salary 1.5% Salary/5 % Other 1.5% Salary/5% Other 1.5% Salary/5 % Other 1.5% Salary/5 % Other 1.5% Salary/5 % Other Step I Base Salary EMT/Firefighter $ 33,771.28 $ 34,277.85 $ 34,792.02 $ 35,313.90 $ 35,843.61 $ 36,381.26 FICA $ 2,583.50 $ 2,622.26 $ 2,661.59 $ 2,701.51 $ 2,742.04 $ 2,783.17 Health/Life Premiums $ 5,876.40 $ 6,170.22 $ 6,478.73 $ 6,802.67 $ 7,142.80 $ 7,499.94 Worker Compensation $ 3,714.00 $ 3,899.70 S 4,094.69 $ 4,299.42 $ 4,514.39 $ ' 4,740.11 Retirement Contribution $ 1,172.00 $ 1,230.60 S 1,292.13 $ 1,356.74 $ 1,424.57 $ 1,495.80 (Does not include benefit cost of Annual/Sick Leave, & Personal Days as well as Overtime) $ 47,117.18 $ 48,200.62 $ 49,319.15 $ 50,474.23 $ 51,667.41 $ 52,900.28 Grant Contribution (90/80/50/30/10%) $ 39,062.86 $ 31,010.65 S 22,612.23 $ 12,739.25 $ - $ - Employer cost, assuming no grant reimbursement of fringe costs and est an annual 5 % incr in costs I $ 8,054.32 , $ 17,189.98, $ 26,706.92 $ 37,734.98 . $ 51,667.41 $ 52,900.28 Included in Presented Budget For August 21, 2007 Council Meeting TO: City Council FR: City Administrator RE: Amending the General Services Coordinator's Salary 0 General Service Coordinator's Salary Adjustment Increase base wage from $28,605.05 to $30,605.05 Currently the General Services Coordinator is being paid at the same rate as those that have no supervisory responsibility This position is responsible for the day to day operation of the Building Dept and as such coordinates the Part time help, the Building Official, and acts as secty to two Boards, the Tech Review Comm and the Planning Board. In my opinion, and I am suggesting herein, the position should be paid at a higher rate then is currently being paid City of Okeechobee Provided by: Finance Dept, India Date Provided: 08/20/2007 Position FY 2008 Increase Cost General Services Co-ordinator $ 29,034.12 $ 2,000.00 FICA $ 2,221.10 $ 153.00 lRetirement $ 3,237.29 $ 223.00 1 totals $ 34,492.51 $ 2,376.00 assurrintions: FY 2008 w/2.7% Increase Cost $ 29,818.04 $ 2,000.00 $ 2,281.08 $ 153.00 $ 3,324.71 $ 223.00 $ 35,423.83 $ 2,376.00 Included in Presented Budget For August 21, 2007 Council Meeting Fire Department - Addition of Stipends TO: City Council FR: City Administrator As part of the Fire Union negotiations there are a series of issues left unresolved and Stipends are a part of that. I am attaching Chief Smith's Memo to this spreadsheet for supporting documentation. The Chief and I agree on the introduction of stipends, however, I would offer the following as an alternative monthly amount: City of Okeechobee Provided by: Finance Dept, India Date Provided: 08/20/2007 Schedule of possible Stipends/Fire Department Personnel Certification Type Per Month Total Employees To Be Qualified Cost per Month Annual Cost Additional Employer Cost Total Annualized Cost Instructor $ 50.00 1.00 $ 50.00 $ 600.00 $ 45.90 $645.90 Fire Inspector $ 40.00 3.00 $ 120.00 $ 1,440.00 $ 110.16 $1,550.16 Driver Operator $ 40.00 6.00 $ 240.00 $ 2,880.00 $ 220.32 $3,100.32 $ 410.00 $ 4,920.00 $ 376.38 $5,296.38 Not Included in Presented Budget I Rd , I MEMORANDUM SEPT 5 A ffNVA - EZNIVIT NO. 3 TO: Mayor and Council Members FROM: Lane Gamiotea, City ClerkA SUBJECT: Ordinance No. 997 Title Needs to be Amended DATE: August 30, 2007 While making the motion to read Ordinance No. 997 by title and set the public hearing date, please make the following changes to the title: An Ordinance of the City of Okeechobee, Florida, amending Ordinance No. 716, Land Development Regulabons, as enm pALrficularl onm�WhigSecUonP-90-162resideoveMonobNo 3Y W 0110 I—N F honve PwmN*ed we"L *in& fstnNy dwelfflnge to rePIMM nwbile hont and 90-165 of the land deveftment regulation& b y addiOg sill built or moglular ingle-familly-homes; on lqt,@ in mobile ho 0 Rarks in the RMH dis exisfing-@_9 of August 1. 2007 to the list Of Rgrmitted uses and modi -the lot -and stni turp muirements in the re -- - ential mobile home-dis-Wct (RM"j; Providing for Conflicts and Severability; Providing for an Effective Date. Advertising requirements are different for this type of ordinance and the title had to be published prior to the first hearing as well. We did not confirm with Mr. LaRue's office of any changes to the title prior to publishing the first ad. After receiving the ordinance we discovered the differences and needed to make these changes. Thank you. SEPT 5 f HEARING - EXHIBIT NO. 3 ORDINANCE NO. 997 AN ORDINANCE OFTHECITYOF OKEECHOBEE, FLORIDA, AMENDING ORDINANCE NO. 716, LAND DEVELOPMENT REGULATIONS3 PARTICULARLY SECTIONS 90-162 AND 90-165 OF THE LAND DEVELOPMENT REGULATIONS, BY ADDING SITE -BUILT OR MODULAR SINGLE-FAMILY HOMES ON LOTS IN MOBILE HOME PARKS IN THE RMH DISTRICT EXISTING AS OF AUGUST 1, 2007 TO THE LIST OF PERMITTED USES AND MODIFYING THE LOT AND STRUCTURE REQUIREMENTS IN THE RESIDENTIAL MOBILE HOME DISTRICT (RMH); PROVIDING FOR CONFLICTS AND SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Council of the City of Okeechobee, Florida has adopted Ordinance Number 716 known as the Land Development Regulations, and included requirements for planned unit development zoning districts within the City; and WHEREAS, upon review of same, the City of Okeechobee, through staff analysis, has determined that current RMH District regulations do not adequately safeguard the City's interest and promote improved development patterns; and WHEREAS, the City of Okeechobee has determined that modifying specific regulations for the Residential Mobile Home District are in the best interests of the City of Okeechobee, and an appropriate and necessary promulgation of its authority; NOW THEREFORE, be it ordained by the City Council of the City of Okeechobee, Florida; presented at a duly advertised public meeting; and passed by a majority vote of the City Council; and properly executed by the Mayor or designee, as Chief Presiding Officer for the City: Section 1. Sections 90-162, 90-165 of Ordinance No. 716 be amended as follows: Sec. 90-162. Permitted uses. The following principal uses and structures in the RMH district are permitted: (1) Mobile home subdivision, with one mobile home per lot. (2) Mobile home park, with one mobile home per lot. (3) Hurricane shelter. (4) Public and private schools. (5) House of worship, on a lot of at least five acres. (6) Open space. (7) Public facility or use. Site -built or modular single-family homes on lots in mobile home parks existing as of August 1, 2007. Sec. 90-165. Lot and structure requirements. Except where further restricted by these regulations for a particular use, the minimum lot and structure requirements in the RMH district shall be as follows: (1) Minimum area. a. Mobile home park: Area 10 acres b. Mobile home subdivision: Area 10 acres C. Recreation vehicle park: Area 10 acres Underlined Language to be Added Gtrieken Language to be Deleted Ordinance No. 997 - Page 1 of 3 (2) Minimum lot area. a. Mobile home and sinqle-familv home: Area 5,000 square feet Width 50 feet b. Other permitted principal uses: Area 10,000 square feet Width 100 feet (3) Minimum yard requirements. Except where a greater distance is required by these regulations for a particular use, the minimum yard setbacks in the RMH district shall be as follows: a. District yard minimum b. Mobile home and single-family home: 20 feet on all property boundaries Front Side Rear C. Other permitted principal uses: Front Side Rear (4) Maximum lot coverage by all buildings. 20 feet 10 feet 10 feet 25 feet 20 feet 20 feet Maximum Maximum Impervious a. Mobile home, recreation vehicle Coverage Surface and single-family home: 50 percent 50 percent b. Other permitted principal uses: 30 percent 50 percent (5) Maximum height of structures. Except where further restricted by these regulations for a particular use, the maximum height shall be as follows: All uses shall be 30 feet. Section 2. Conflict. All ordinances or parts of ordinances in conflict herewith are hereby repealed. Section 3. Severabillity. If any provisions or portion of this ordinance is declared by any court of competent jurisdiction to be void, unconstitutional, or unenforceable, then all remaining provisions and portions of this ordinance shall remain in full force and effect. Section 4. Effective Date. This Ordinance shall take effect immediately upon its passage. INTRODUCED for first reading and set for final public hearing on this 5 1h day of September, 2007. James E. Kirk, Mayor ATTEST: Lane Gamiotea, CIVIC, City Clerk Underlined Language to be Added ��Language to be Deleted Ordinance No. 997 - Page 2 of 3 � I p PASSED AND ADOPTED after Second and Final Public Hearing this 1 91h day of September, 2007. ATTEST: Lane Gamiotea, CMC, City Clerk REVIEWED FOR LEGAL SUFFICIENCY: John R. Cook, City Attorney James E. Kirk, Mayor Underlined Language to be Added Strieltem Language to be Deleted Ordinance No. 997 - Page 3 of 3 �,s A-f C� C1 nudAt —.1-k (2-m - U-, A - Northern Everglades and Estuaries Protection Plan August2007 Everglades Ecosystem Southem Everglades The Northern Everglades E-7 Kissimmee Region Lake Okeechobee Region Caloosahatchee Region St Lucie Region Northern Everglades and Estuaries Legislation Provides a dedicated state funding source for restoration Recognizes entire ecosystem from Kissimmee Chain of Lakes to Florida Bay Extends funding for the Comprehensive Everglades Restoration Plan and the Northern Everglades through 2020 Northern Everglades and Estuaries Specific Requirements Builds upon and dovetails restoration plans currently underway Development of a technical plan to identify water quality treatment projects and water storage requirements for the Lake Okeechobee watershed by February 1, 2008 Development of the Caloosahatchee and St. Lucie Rivers Watershed Protection Plans to identify water quality and storage projects by January 1, 2009 Northern Everglades and Estuaries Lake Okeechobee Technical Plan Phase 11 Technical Plan for Lake Okeechobee Watershed Schedule • Assemble Baseline Information and Alternative Formulation • Draft Plan • Final Plan to Governing Board • Submit Plan to Legislature Summer 2007 October 2007 January 2008 February 2008 Implement projects to meet Total Maximum Daily Load requirements by 2015 Northern Everglades and Estuaries Estuary Protection Plans Caloosahatchee and St. Lucie Rivers Watershed Protection Plans Preliminary Schedule • Draft Plan Fall 2008 • Final Plan to Governing Board November 2008 • Propose Total Maximum Daily Loads for tidal portions of Caloosahatchee River and Estuary (by DEP) December 2008 • Submit Plan to Legislature January 2009 • Construct initial phase of River Watershed Construction Project January 2012 Northern Everglades and Estuaries Key Objectives • Meet Lake Okeechobee and Estuaries Total Maximum Daily Loads • Manage Lake Okeechobee water levels within an ecologically desirable range • Meet desirable salinity balance for the St. Lucie and Caloosahatchee, Estuaries • Identify opportunities for alternative surface water supply sources in the watershed Northern Everglades and Estuaries Ecosystem Benefits Recognizes importance and connectivity of the entire ecosystem from the Kissimmee Chain of Lakes to Florida Bay Improves the quality, quantity, timing and distribution of water to the natural system Improves the health of the Northern Everglades by improving management of land to reduce nutrient run-off and constructing treatment wetlands and water storage projects Northern Everglades and Estuaries Technical/Public Participation Strategy - Scientific and engineering recommendations Coordination with other resource agencies, counties and municipalities Stakeholder input and public involvement FY2008 Budget Overview August 2007 FY2008 Property Tax Reform • Cities & counties rollback 3,5,7 or 9% based on "taxing performance)p • Independent special districts rollback 3% • District Governing Board direction: • Set millage rates at the reduced level • Provides for revenue tied to new construction and new service needs only • Ad valorem tax revenue estimate is $3.5M below FY2007 levels 1 Budget Development Schedule • August I Submit Budget report to Governor, DEP and Legislature • August 6 Staff briefings in Tallahassee • August 9 Governing Board Budget Follow-up • September 5 DEP/Legislature Comments Due • September 12 Tentative Millage, Budget & Ag Privilege Tax Adoption • September 18 Governor's Office Comments Due • September 25 Final Millage & Budget Adoption 10 5 CERP Cost Share to Date Comparison of District vs. State vs. Federal Funding of CERP — Through FY2007 Through FY2007 (in millions) District vs. State vs. Federal District and State vs. Federal FY2008 (in millions) District $1,084.7 48.3% 83.8% $394.7 state $795.6 36.6% $194.0 Federal $363.6 16.2% 16.2% ? Total $2,243.8 100.0% 100.0% Everglades Restoration Construction EAA Reservoir • Seepage Canal 100% complete by end of FY2008 • Rock Crushing 44% complete • Embankment 33% complete • Order pump equipment 13 14 N Land Acquisition — Required vs. Acquired m CERP - 371,461 Required vs. 198,603 (53%) Acquired - Kissimmee - 102,061 Required vs. 101,441 (99%) Acquired Acceler8 - 124,836 Required vs. 124,114 (99%) Acquired 17 FY2008 Land Acquisition - $123.OM • L-8 Reservoir $51.2M • C-111 $ 6.5M • Southern Corkscrew Regional Ecosystem Watershed $ 2.1 M • Biscayne Bay Coastal Wetlands $26.2M • CERP land associated costs $ 1.5M • Pennsuco $ 3.8M • N. Everglades/ Lake Okeechobee $17.2M • Herbert Hoover Dike $ 5.OM • Kissimmee $ 6.7M • Big Cypress Basin Field Station $ 2.1 M • Lake Trafford $ 0.7M is Big Cypress Basin Field Station Telemetry Project • FY2008 budget Includes $2.1M for Land Acquisition and $0.875M to start construction • Construction start late 2008 21 • Total cost FY08-12:$79.2M • Originally planned to be financed through short term debt • FY2008 funding $3.4M — North Spur & North Shore • Remaining Unfunded $751 22 I I Alternative Water Supply Projects Water Year Approved by $ Amount Made Governing Board Available FY2006 80 $61 M 133 mgd FY2007 62 $43AM 65 mgd 79 FY2008 applications $40.4M 60-80 mgd received June I 25 Local Partnership Projects FY2007 FY2008 Variance State Appropriation Water 36.8 11.7 (25.1) Projects Alternative Water Supply 43.1 40.4 (2.7) State Water Quality Projects 3.5 3.5 - Northern Everglades - 20.0 20.0 Local Ad Valorem Partnerships 14.4 4.5 (9.9) Big Cypress Basin Local Partnerships 7.5 5.4 (2.1) Total 1 105.3 85.5 1 (19.8) J 26 DMIBIT 4 W 9 ,Jr August 10, 2007 Mayor and Commissioners City of Okeechobee 55 S.E. Third Avenue Okeechobee FL 34974 ,%PT 5, 2007 We are pleased to confirm our understanding of the services we are to provide the City of Okeechobee for the year ending September 30, 2007. We will audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund Information, which collectively comprise the basic financial statements, of the City of Okeechobee as of and for the year ending September 30, 2007. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to accompany the City of Okeechobee's basic financial statements. As pan of our engagement, we will apply certain limited procedures to the City of Okeechobee's RSI. These limited procedures will consist principally of inquiries of management re2arding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: I . Management's Discussion and Analysis 2. Required supplementary pension information 3. Budgetary comparison schedules for certain governmental funds Supplementary information other than RSI, such a-, combining and individual fund financial statements, also accompanies the City of Okeechobee�s basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in relation to the basic financial statements: 1) Schedule of expenditures of federal awards. Audit Objectives The objective of our audit is the expression Of Opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the basic financial statements ken as a whole Tk +4*— -1-- reporting on— , VVJCc 215 Baytree Drive Melbourne, FL 32940 p: (321) 255.0088 f. (321) 259. 648 2221 Lee Road, Suite 15 Winter Park, FL 32789 p: (407) 422.1681 fi. (407) 423-1681 www.hoyman.com Mayor and Commissioners City of Okeechobee Paae Two 0 Internal control related to the financial statements and compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non - Profit Organizations. The reports on internal control and compliance will each include a statement that the report is intended for the information and use of the audit committee, management, specific legislative or regulatory bodies, federal awarding agencies, and if applicable, pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. Our audit will be conducted in accordance with U.S. generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. the Single Audit Act Amendments of 1996- and the provisions of OMB Circular A-] 33, and will include tests of accounting records, a determination of major program(s) in accordance with Circular A-] 3' ), and other procedures we consider necessary to enable us to eXpFess such opinions and to render the required reports. If our opinions on the financial statements or the Single Audit compliance opinions are other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. Management Responsibilities Management is responsible for establishing and maintaining internal controls, including monitoring ongoing activities; for the selection and application of accounting principles; for the fair presentation in the firiancial statements of the respective financial position of the governmental activities, each major fund, and the aggregate remaining flind inforination of the City of Okeechobee and the respective changes in financial position and, where applicable, cash flows in conformity with U.S. generally accepted accounting principles; and for federal award program compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. You are responsible for management decisions and functions. As part of the audit, we will prepare a draft of your financial statements, schedule of expenditures of federal awards, and related notes. In accordance with Government Auditing Standards, you will be required to review and approve those financial Mayor and CommissioDers City of Okeechobee Page Three statements prior to their issuance and have a responsibility to be in a position in fact and appearance to make an informed judgment on those financial statements. Further, you are required to designate a qualified management -level individual to be responsible and accountable for overseeing our services. Management is responsible for making all financial records and related information available to us, including identif�,,ing significant vendor relationships in which the vendor has the responsibility for program compliance and for the accuracy and completeness of that information. Management's responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the representation letter that the effects of any uncorrected misstatements aggegated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identiNing and ensuring that the entity complies with applicable laws, regulations, contracts, agoTeements, and grants. Additionally, as required by OMB Circular A-133, it is management's respoDsIbIlIty to follow up and take corrective action on reported audit fiDdings and to prepare a summary schedule of prior audit findings and a corrective action plan. Management is responsible for establishment and maintenance of a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous audits or other engagements or studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits or other engagements or studies. You are also ible Z� respons for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, and the timing and format related thereto. Audit Procedures —General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets. or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. WIJYZ��� ff! V M WE 'i %, 2 NW41 Mayor and Commissioners City of Okeechobee Page Four Because an audit is designed to provide reasonable, but not absolute assurance and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform you of any material errors and any fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform you of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations from you about the financial statements and related matters. Audit Procedures —Internal Controls Our audit will include obtaininc-, an understanding of the entity and its environmeDt, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain Controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests. if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government A uditing Standards. As required by OMB Circular A-133, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to OMB Circular A- 133. An audit is not designed to provide assurance on internal control or to identify significant deficiencies. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under Drofessional standard-, Government Auditing Standards, and OMB Circular A-] 33. WARR 2 4 Mayor and Commissioners City of Okeechobee Page Five Audit Procedures —Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City of Okeechobee's compliance with applicable laws and regulations and the provisions of contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to GovernmentAuditing Standards. OMB Circular A- 133 requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of test of transactions and other applicable procedures described in the 0A1B Circular A-133 Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City of Okeechobee's major programs. The purpose of those procedures will be to express an opinion on the City of Okeechobee's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to OMB Circular A- 133. Audit Administration, Fees, and Other We i may from time to time, and depending on the circumstances, use third -party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidential it), and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidelltiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third -party service provider. Furthennore, we will remain responsible for the work provided by any such third -party service providers. At the conclusion of the engagement we will complete the appropriate sections of and sign the Data Collection Form that summarizes our audit findings. We will provide copies of our reports to the City of Okeechobee; however, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and a corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass -through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audits. At the conclusion of the engagement, we will provide information to management as to where the reporting packages should be submitted and the number to SUD IL. WWII Mayor and Commissioners City of Okeechobee Page Six The audit documentation for this engagement is the property of Hoyman Dobson and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to U.S. Department of Commerce or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Hoyman Dobson personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report Z1_ release or for any additional period requested by the If we are aware that a federal awarding agency, pass -through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Our fee for these services wl I] be at our standard hourly rates including out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed V-5,800 for the audit and $4,000 for the Federal Single Audit. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in full. Should it appear we would be required to perform any services your personnel have been assigned, to allow for an efficient and timely engagement, or if we see areas where the task undertaken is not as anticipated, we will consult with you to determine if our firm or your staff will take the action necessary to complete the assignment. We will provide a Supplemental Service Agreement (Appendix A) for your signature and authorization.. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of ten-nination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of ten-nination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If sig ,nificant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2005 peer review accompanies this letter. You have the right and we reserve the right to withdraw from this engagement upon written notification. In such an event, it is the policy of the firm to bill a client for services provided and charges incur -red on the client's behalf before the point of withdrawal. Mayor and Commissioners City of Okeechobee Page Seven Parties to this engagement agree that any dispute that may arise regarding the meaning, performance, of enforcement of this engagement, shall be submitted to mediation on a form decided upon by both parties, prior to resorting to litigation. The results of this mediation shall be binding only upon agreement of each party to be bound. Costs of any mediation proceeding shall be shared equally by both parties. Hoyman Dobson prides itself in employing quality individuals and underwrites substantial associate training each year. While engaged to provide these professional services you may become familiar with various members of Hoyman Dobson and wish to extend an offer of employment. Hoyman Dobson values each associate and does not wish to incur turnover, but also does not desire to hinder opportunities that may present themselves to these associates. Recognizing Hoyman Dobson's investment and training in each associate, you agree to reimburse Hoyrnan Dobson one-third of the individual's current salary should you extend an offer of employment and it be accepted. Additionally, if an employment offer is discussed during the course of the engagement, the Company acknowledges it may have impaired our independence If an impairment of ind end n e is deemed to have occurred Hoyman Dobson may have to withdraw - ep e c from the engagement and thus not be C, able to issue a report. If this occurs the Company agrees to reimburse Hoyman Dobson for fees incurred. By mutual agreement of both parties, this contract can be extended beyond this initial contract period. We appreciate the opportunity to be of service to the City of Okeechobee and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described'111 this letter, please sign the enclosed copy and return it to us. Very truly yours, 44pv,� �e, Qe)-Ir� Deborah A. Bradley Hoyman Dobson RESPONSE: This letter correctly sets forth the understanding of the City of Okeechobee. By: Title: Date: APPENDIX A HOYMAN, DOBSON & COMPANY, P.A. SUPPLEMENTAL SERN710E AGREEMENT Client Proposed by Year Ended Date Prepared At this time we anticipate having to perform the following services in order to complete your year end and financial statements: Reason for requiring the change order Nature of work to be performed Discussion with client Estimated Estimated Estimated cost of change/ Accountant Rate Hours Totals additional work You will be billed for the actual time experlded on the services at our normal hourly rates. The terms and conditions of payment will be the same as in our engagement letter. Any revision of timetable Approved: Manager Director #A W- 2 ' '! Accepted: Client Date Rejected: Manager Director Reason: Rejected: Client: APPENDIX A SUPPLEMENTAL SERVICE AGREEMENT PAGE 2 Date: Date: I do not want Hoyman, Dobson & Company, P.A. to do the additional services required. I will be responsible for getting our personnel to perform the services. I realize that this will cause a delay in delivery of our financial statements and tax returns. HD-70 1�)— W 2 A INTERNATIONAL September 14, 2005 To the Directors of Hoyman, Dobson & Company, P.A. and the Center for Public Company Audit Firms Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Hoyman, Dobson & Company, P.A. (the firm) applicable to non -SEC issuers in effect for the year ended May 31, 2005. The firm's accounting and auditing practice applicable to SEC issuers was not reviewed by us since the Public Company Accounting Oversight Board (PCAOB) is responsible for inspecting that portion of the firm's accounting and auditing practice in accordance with PCAOB requirements. A system of quality control encompascses the firm's organizational structure and the Policies adopted and procedures established to provide it with reasonable assurance Of complying with professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (the AICPA). The design of the system, and compliance with it, are the responsibilities of the firm. Our responsibility is to express an opinion on the design of the system, and the firm's compliance with that system based on our review. Our review was conducted 'in accordance with standards established by the Peer Review Committee of the Center for Public Company Audit Firms and i cluded procedures to plan and ptrforrn the review that are summarized in the attached description of the peer review process. Our revIew would not necessarily disclose all weak-nessp-s in the system of quali instances of lack of compliance with it since it was based on select' ity control or all inherent limitation in the effective Ive tests. Because there are ness of any system of quality control, departures from the system may occur and not be detected. Also, projection of any evaluation of a system of quality control to future periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. In our opinion, the System of quality control for the accounting and auditing practice applicable to the non -SEC issuers of Hoyman, Dobson & Company, P.A. in effect for the year ended May 31, 2005, has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA, and was complied with during the year then ended to provide the firm with reasonable assurance Of Complying with applicable Professional standards. JATTies R. Taylor, CPA Team Captain I 1801 Research Dr. Ph: (386) 418-4001 Alachua, FL 32615 Fax. (386) 418-4002 E-mail: cpamerica@cpamerica.org www.cpamerica.org Horwath S-ategic Adiance LXHIBIT 5 SEPT 5,2007 DATE:for September 5, 2007 Council Meeting TO: City Council FR: Administrator Whitehall RE: Fire Dept Union discussion/clarification The current contract expires on Sept 30th Merit In the County the Dept is given a lump sum to distribute based on management evaluations. The evaluation is by'commiftee'and does consider some elements that are quantitative such as absenteeism. The County has this process in place (Co-approx 33 employees) (City-10 union) The City s�Jmply does not seem to be interested in implementing this. Incentive gmy for continued education We discussed the introduction of stipends all to be paid $75/mo, as follows: Fire Inspector; Instructor; Driver Engineer; USAR Team(Urban search & Rescue); Dive Rescue. The CLty is discussing stipend compensation aS Dart of this budget process incl Insioector(fl-S50. Fire Inspector(X440, Driver OperatoO -$40 Wag -es *There is a wage discrepancy between starting Police officer and Fire officer Police starting - $34,106 Fire starting - $32,883 *There is a wage discrepancy between County Fire Dept and City Fire Dept, (according to the County). Starting Max top of scale 10 yr step County FF/EMT $30,425 $44,116 City FF/EMT $32,883 $37,599 County Lieutenant/EMT $36,510 $52,940 City Lt $37,162 $42,490 As a matter of record the County new employees are required to have paramedic certification and the scale for that is as follows" Co FF/Paramedic $37,119 $53,823 Co Lt / Paramedic $44,542 $64,586 *There is a wider wage discrepancy between County new employees and tenured employees vs. the City. County new FF/EMT employee vs top of scale 45% City new FF/EMT employee vs 10 yr scale 14% Note: The Union wishes to have the step plan increased from 1.5% to 4.5% for each step in same. The City currently has a Ion-gevity provision allowing for annual step increases of 1. 5% annually and is apparently considerina a CP/ this vear of 2.7%. Additional Employees Requesting 4 personnel per shift ... the'2 in, 2 out' requirement, which according to my understanding would necessitate hiring one additional person. The Union's exact terminology is, "a minimum of 4 State Cert Firefighter II/EMT to man every shift. This is stating that these 4 personnel will be from the Full Time City Professional Firefighters only". QW is considering this as part of this year's budget and a qMnt process. Uniform & Equipment Reimbursement of $100 /vr According to the Union, "this is for personal items such as watches, sunglasses, and station boots that may be destroyed while on duty". City Manawment is not in favor of this Drovision and feels that it's inapmopriate to incorporate into a contract format. Retroactive to October 1. 2007 In case the contract expires and there's no resolution they want any benefit to be retroactive. Probably not an issue. Vacation Accrual Request an increase in vacation accrual similar to what was done last year with the sick leave issue. Last year the City extended an increase in sick leave based on hours paid to Fire Dept vs other Departments: For example: regular employees work 2080 hours/year and receive 12 eight -hour days. Firemen have 2756 hours (52 weeks X531hrs/week) less 192 hours (8 kelly days) = 2564. That is 123% more than the other Departments. other employees receive 96 hours (12 months X8 hour days). 123% times 96 = 118, which is 9.83 hoursl month. The Citj� cuffently extends an enhanced vacation accrual method to the Fire Dept. Steg) up Pay The City added this provision last year and apparently the wording wasn't what was wanted ... the new wording s/b stepping up for "Acting Lieutenants" Not an issue Reword the take over (or consolidation) Ian-guagge Union Contract Article 23. Union - "To change th e-wording as follows: or any Fire Department takes over, the Union employees will remain an employee: 2 The existing contract Art 23 states: 'Should City or County Govemments seek consolidation of the departments all union employees shag be maintained as employees.' / believe the City Atty needs to examine this terminology as the City's ability to make this (incl the existing) commitment Retirement 1. "For the City to pay retirement" is the note rec'd from the Union. The City already contributes to the Fire Dept employees, but currently at a lesser rate than the other Depts, which, according to the Union, they want the benefit of that difference. First of all, the Dept defined benerits are as good as the Police Dept and considerably better than the General Employees and the employee contribution is less than the General emplovees. The reason for the lesser e Pr rate is due to the City receivin re ro -q imbursement f m the State as a % of Fire Insurance premium collected, that is applied to the Fire Dension plan. The Fire Dept employer nension rate is expected to be 3.4 7% this nex budget yr and was 5.94% last year This case was made last year. Thispast year the CLIX incorporated a 457 plan for the employees to help wl their retirement Planning because the Union felt there was no alternative retirement plan ... now NO firefighters currently participate in the 457 plan. It's become clear to me that the issue isn't retirement Planning. it's City contfibution without reaard to benefit ... other Dept's have a higher e lover contribution rate and in the Union's mind that is unfair. 2. As per the request made from the Union quote, — "The Union is looking to go to 23 yrs and out not 25 yrs. The pension has established there is no extra cost." This is not exactly correct, according to my research. There would be no cost to the City if the ernDlovee took a reduced % in retirement (in this case reduced from 75% to 68%). In order to accomDlish the 75% level there would be increased employer rate cost Of course. if the consensus of th employees is to take a reduced retirement rate that can be discussed, alonq with the Pension board. 3. The Union is requesting that vacation hours top out at 500 hours, instead of the current 240 hours. After discussion they interpret that to be applicable to accrued vacation hours at retirement. This differs from our policy of 240 hr max accrual and maximum 'cash out'at end of emDJdvment / think part of the logic has to do with enhanced accrual should translate to enhance maximum. I guess the mechanics of implementation would be to have a separate Yedger' to track Fire DeDt emplovees. 3 Step Plan interpretation Union — "To use a 13% increase when promotions take place, instead of starting over on the step plan" The City's interpretation is that the stepplan is to allow thepromoted emplovee to bum-p to the corresponding tenured step in the new capacity� which in some instances is actuajb� more than what is being requested. Basicafty, we are accommodating the request already. Waq-e issue Unions — "if the minimum wage goes up, the City will match it" City management is phildsophicafly not in favor of this request Keliv days increase Union — "Kelly days 3 weeks instead of 6 weeks" Interpretation — The Union wants to essentially double the amount of useable Kelly days from using one every 6 weeks to having one every 3 weeks City mana-gement is not in favor of this request due to increased costs associated with replacement DersonneL M 10-Year Millage Rate History 1 0 Distrtet(Okeechobee 0 Distric Taxpayer Impact For a $325,000 home with a $25,000 homestead exemption: In all counties except Collier, our tax is adjusted to $187.23 from $209.10, a savings of $21.87 In Collier County, our tax is adjusted to $144.42 from $157.95, a savings of $13.53 2 U, A Northern Everglades and Estuaries Protection Plan August 2007 Everglades Ecosystem Southem Everglades The Northern Everglades Kissimmee Region Lake Okeechobee Region Caloosahatchee Region St Lucie -V F Region Northern Everglades and Estuaries Legislation Provides a dedicated state funding source for restoration Recognizes entire ecosystem from Kissimmee Chain of Lakes to Florida Bay Extends funding for the Comprehensive Everglades Restoration Plan and the Northern Everglades through 2020 Northern Everglades and Estuaries Specific Requirements Builds upon and dovetails restoration plans currently underway Development of a technical plan to identify water quality treatment projects and water storage requirements for the Lake Okeechobee watershed by February 1, 2008 Development of the Caloosahatchee and St. Lucie Rivers Watershed Protection Plans to identify water quality and storage projects by January 1, 2009 Northern Everglades and Estuaries Lake Okeechobee Technical Plan Phase 11 Technical Plan for Lake Okeechobee Watershed Schedule - Assemble Baseline Information and Alternative Formulation Summer 2007 • Draft Plan October 2007 • Final Plan to Governing Board January 2008 • Submit Plan to Legislature February 2008 • Implement projects to meet Total Maximum Daily Load requirements by 2015 Northern Everglades and Estuaries Estuary Protection Plans Caloosahatchee and St. Lucie Rivers Watershed Protection Plans Preliminary Schedule • Draft Plan Fall 2008 • Final Plan to Governing Board November 2008 • Pro ose otal Maximum Daily Loads for ti al portions of Caloosahatchee River an Estuary (by DEP) December 2008 • Submit Plan to Legislature January 2009 • Construct initial phase of River Watershed Construction Project January 2012 Northern Everglades and Estuaries Key Objectives • Meet Lake Okeechobee and Estuaries Total Maximum Daily Loads • Manage Lake Okeechobee water levels within an ecologically desirable range • Meet desirable salinity balance for the St. Lucie and Caloosahatchee Estuaries • Identify opportunities for alternative surface water supply sources in the watershed Northern Everglades and Estuaries Ecosystem Benefits Recognizes importance and connectivity of the entire ecosystem from the Kissimmee Chain of Lakes to Florida Bay Improves the quality, quantity, timing and distribution of water to the natural system Improves the health of the Northern Everglades by improving management of land to reduce nutrient run-off and constructing treatment wetlands and water storage projects Northern Everglades and Estuaries Technical/Public Participation Strategy - Scientific and engineering recommendations Coordination with other resource agencies, counties and municipalities Stakeholder input and public involvement Land Acquisition — Required vs. Acquired -CERP - 371,461 Required vs. 198,603 (53%) Acquired - Kissimmee - 102,061 Required vs. 101,441 (99%) Acquired mAcceler8 - 124,836 Required vs. 124,114 (99%) Acquired 17] FY2008 Land Acquisition - $123.OM • L-8 Reservoir $51.2M • C-111 $ 6.5M • Southern Corkscrew Regional Ecosystem Watershed $ 2.1 M • Biscayne Bay Coastal Wetlands $26.2M • CERP land associated costs $ I.5M • Pennsuco $ 3.8M • N. Everglades/ Lake Okeechobee $17.2M • Herbert Hoover Dike $ SAM • Kissimmee $ 6.7M • Big Cypress Basin Field Station $ 2.1 M • Lake Trafford $ 0.7M is �fl Big Cypress Basin Field Station Telemetry, Project FY2008 budget includes $2.1M for Land Acquisition and $0.875M to start construction Construction start late 2008 21 • Total cost FY08-12:$79.2M • Originally planned to be financed through short term debt • FY2008 funding $3.4M — North Spur & North Shore • Remaining Unfunded $75.13 22 11 Alternative Water Supply Projects Water Year Approved by $ Amount Made Governing Board Available FY2006 80 $SIM 133 mgd FY2007 62 $43.IM 65 mgd 79 FY2008 applications $40.4M 60-80 mgd received June I 25 Local Partnership Projects FY2007 FY2008 Variance State Appropriation Water Projects 36.8 11.7 (25.1) Alternative Water iu--pply 43-1 -40.4 .7) -(2 State Water Quality Projects 3.5 3.5 - Northern Everglades - 20.0 20.0 Local Ad Valorem Partnerships 14.4 4.5 (9.9) Big Cypress Basin Local Partnerships 7.5 5.4 (2.1) Total 85.5 (19.8) 26 13 LXHIBIT 4 August 10, 2007 Mayor and Commissioners City of Okeechobee 55 S.E. Third Avenue Okeechobee FL 34974 S)Err 5, 2007 We are pleased to confirm our understanding of the services we are to provide the City of Okeechobee for the year ending September 30, 2007. We will audit the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information, which collectively comprise the basic financial statements, of the City of Okeechobee as of and for the year ending September 30, 2007. Accounting standards generally accepted in the United States provide for certain required supplementary information (RST), such as management's discussion and analysis (MD&A), to accompany the City of Okeechobee's basic financial statements. As part of our engagement, we will apply certain limited procedures to the City of Okeechobee's RSL These limited procedures will consist principally of inquiries of management regarding the methods of measurement and presentation, which management is responsible for affirming to us in its representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating to it, we will disclaim an opinion on it. The following RSI is required by generally accepted accounting principles and will be subjected to certain linuted" procedures, but Nvill not be audited: I . Management's Discussion and Analysis 2. Required supplementary pension information 3. Budgetary comparison schedules for certain governmental funds Supplementary information other than RSI, such as combining and individual fund financial statements, also accompanies the City of Okeechobee's basic financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in relation to the basic financial statements: 1) Schedule of expenditures of federal awards. Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the basic financial statement- taken — a —1, 1 T't, u -- -I-- :__il_li__ � 1. - V Jec reporting on- 215 Baytree Drive Melbourne, FL 32940 p: (321) 255-0088 . f. (321) 259.8648 2221 Lee Road, Suite 15 Winter Park, FL 32789: p: (407) 422.1681 fi (407) 423.1681 www.ho�,man.com Mayor and Commissioners City of Okeechobee Page Two Internal control related to the financial statements and compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standarc&. Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-1 33, Audits of States, Local Governments, and Non - Profit Organizations. The reporls on internal control and compliance will each include a statement that the report is intended for the information and use of the audit committee, management, specific legislative or regulatory bodies, federal awarding agencies, and if applicable, pass -through entities and is not intended to be and should Cl not be used by anyone other than these specified parties. Our audit will be conducted in accordance with U.S. generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A- 133, and will include tests of accounting records, a determination of major program(s) in accordance with Circular A-] 33, and other procedures we consider necessary to enable us to express such opinions and to render the required reports. If our opinions on the financial statements or the Single Audit compliance opinions are other than unqualified, we will fully discuss the reasons with you in advance. If. for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. Management Responsibilities Manac,ement is responsible for establishing and maintaining internal controls, including monitoring ongoing activities; for the selection and application of accounting principles; for the fair presentation in the financial statements of the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Okeechobee and the respective changes in financial position and, where applicable, cash flows in conformity with U.S. generally accepted accounting principles; and for federal award program compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. You are responsible for management decisions and functions. As part of the audit, we will prepare a draft of your financial statements, schedule of expenditures of federal awards, and related notes. In accordance with Government Auditing Standards, you will be required to review and approve those financial W AF 2 Mayor and Commissioners City of Okeechobee Page Three statements prior to their issuance and have a responsibility to be in a position in fact and appearance to make an informed judgment on those financial statements. Further, you are required to designate a qualified management -level individual to be responsible and accountable for overseeing our services. Management is responsible for making all financial records and related information available to us, including identif�,,ing significant vendor relationships in which the vendor has the responsibility for program compliance and for the accuracy and completeness of that information. Management's responsibilities include adjusting the fmancial statements to correct material misstatements and for confirming to us in the representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud or illegal acts affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud or illegal acts could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identiNing and enSUrIDg that the entity complies with applicable laws. regulations, contracts, agreements, and grants. Additionally, as required by ON/lB Circular A-133, it is management's respODSIbility to follow up and take corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan. Management is responsible for establishment and maintenance of a process for tracking the status of audit findings and recommendations. Manag ,ement is also responsible for identifying for us previous audits or other engagements or studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits or other engagements or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, and the timing and format related thereto. Audit Procedures —General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement. whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Mayor and Commissioners City of Okeechobee Page Four Because an audit is designed to provide reasonable, but not absolute assurance and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform you of any material er-rors and any fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform you of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain wTitten representations from you about the financial statements and related matters. Audit Procedures —Internal Controls Our audit will include obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of ftu-ther audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government A uditing Standards. As required by OMB Circular A-] 33, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control Issued pursuant to OMB Circular A-133. An audit is not designed to provide assurance on internal control or to identify significant deficiencies. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under professional standards- CTOvernment Auditing Standards, and OMB Circular A-] 33. Mayor and Commissioners City of Okeechobee Page Five Audit Procedures —Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City of Okeechobee's compliance with applicable laws and regulations and the provisions of contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to GovernmentAuditing Standards. OMEB Circular A- 133 requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of test of transactions and other applicable procedures described in the OA4B Circular A-133 Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City of Okeechobee's major programs. The purpose of those procedures will be to express an opinion on the City of Okeechobee's compliance with requirements appli able to each of its m or programs in our report on compliance issued pursuant to OMB Circular A- 133 c aJ Audit Administration, Fees, and Other We may from time to time, and depending on the circumstances, use third -party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your Information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third -party service provider. Furthermore, we will remain responsible for the work provided by any such third -party service providers. At the conclusion of the eng . agement, we will complete the appropriate sections of and sign the Data Collection Form that summarizes our audit findings. We will provide copies of our reports to the City of Okeechobee; however, it is manac, ment's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and a corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass -through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audits. At the conclusion of the engagement, we will provide information to management as to where the reporting packages should be submitted and the number to submit. W 2 Mayor and Commissioners City of Okeechobee Page Six The audit documentation for this engagement is the property of Hoyman Dobson and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to U.S. Department of Commerce or its designee, a federal agency providing direct or indirect funding or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Hoyman Dobson personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release or for any additional period requested by the [ ] . If we are aware that a federal awarding agency, pass -through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Our fee for these services will be at our standard hourly rates including out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed $25,800 for the audit and $4,000 for the Federal Single Audit. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Ln accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in full. Should it appear we would be required to perform any services your personnel have been assigned. to allow for an efficient and timely engagement, or if we see areas where the task undertaken is not as anticipated, we will consult with you to determine if our firm or your staff will take the action necessary to complete the assignment. We will provide a Supplemental Service Agreement (Appendix A) for your signature and authorization.. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon wTitten notification of ten-nination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of ten-nination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Government Auditing Standards require that we provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2005 peer review accompanies this letter. You have the fight and we reserve the right to withdraw from this engagement upon written notification. In such an event, it is the policy of the firm to bill a client for services provided and charges incurred on the client's behalf before the point of withdrawal. CAV nUVt1Z)W4&f1 Mayor and Commissioners City of Okeechobee Page Seven Parties to this engagement agree that any dispute that may arise regarding the meaning, performance, or enforcement of this engagement, shall be submitted to mediation on a form decided upon by both parties, prior to resorting to litigation. The results of this mediation shall be binding only upon agreement of each party to be bound. Costs of any mediation proceeding shall be shared equally by both parties. Hoyman Dobson prides itself in employing quality individuals and underwrites substantial associate training each year. While engaged to provide these professional services you may become familiar with various members of Hoyman Dobson and wish to extend an offer of employment. Hoyman Dobson values each associate and does not wish to incur turnover, but also does not desire to hinder opportunities that may present themselves to these associates. Recognizing Hoyman Dobson's investment and training in each associate, you agree to reimburse Hoyman Dobson one-third of the individual's current salary should you extend an offer of employment and it be accepted. Additionally, if an employment offer is discussed during the course of the engagement, the Company acknowledges it may have impaired our independence. If an impairment of independence is deemed to have occurred Hoyman Dobson may have to withdraw from the engagement and thus not be able to issue a report. If this occurs the Company agrees to reimburse Hoyman Dobson for fees incurred. By mutual agreement of both parties, this contract can be extended beyond this initial contract period. We appreciate the opportunity to be of service to the City of Okeechobee and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the tenns of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, 441-1( 4e, Deborah A. Bradley�� Hoyman Dobson RESPONSE: This letter correctly sets forth the understanding of the City of Okeechobee. By: Title: Date: APPENDIX A HOYMAN, DOBSON & COMPANY, P.A. SUPPLEMENTAL SERVICE AGREEMENT Client Proposed by Year Ended Date Prepared At this time we anticipate having to perform the following services in order to complete your year end and financial statements: Reason for requiring the change order Nature of work to be performed Discussion with client Estimated Estimated Accountant Rate Hours Totals Estimated cost of change/ additional work You will be billed for the actual time expended on the services at our normal hourly rates. conditions of payment will be the same as in our engagement letter. Any revision of timetable Approved: Accepted: Manager Client Director Date c;$�Zuwu The terms and Rejected: Manager Director Reason: APPENDIX A SUPPLEMENTAL SERVIcE AGREEMENT PAGE 2 Date: Rejected: Client: Date: I do not want Hoyman, Dobson & Company, P.A. to do the additional services required. I will be responsible for getting our personnel to perform the services. I realize that this will cause a delay in delivery of our financial statements and tax returns. r DA MeLEACA �,�VNTERNATIONAL September 14, 2005 To the Directors of Hoyman, Dobson & Company, P.A. and the Center for Public Company Audit Finns Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Hoyman, Dobson & Company, P-A. (the firm) applicable to non -SEC issuers in effect for the year ended May 31, 2005. The firm's accounting and auditing practice applicable to SEC issuers was not reviewed by us since the Public Company Accounting Oversight Board (PCAOB) is responsible for inspecting that portion of the firm's accounting and auditing practice in accordance with PCAOB requirements. A system of quality control encompascses the firm's organizational structure and the policies adopted and procedures established to provide it with reasonable assurance of complying with professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (the AICPA). The design of the system, and compliance with it, are the responsibilities of the firm. Our responsibility is to express an opinion on the design of the system, and the firm's compliance with that system based on our review. Our review was conducted 'in accordance with standards established by the Peer Review Committee of the Center for Public Company Audit Firms and included procedures to plan and perform the review that are summarized 'in the attached description of the peer review process. Our review would not necessarily disclose all weaknesses in the system of quality control or all instances of lack of compliance with it since it was based on selective tests. Because there are inherent limitation 'in the effectiveness of any system of quality control, departures from the system may occur and not be detected. Also, projection. of any evaluation of a system of quality control to future periods is subject to the risk that the system of quality control may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. In our opinion, the system of quality control for the accounting and auditing practice applicable to the non -SEC issuers of Hoyman, Dobson & Company, P.A. in effect for the year ended May 31, 2005, has been designed to meet the requirements of the quality control standards for an accountin and auditing practice established by the AICPA, and was complied with during the 9 C, year then ended to provide the firm with reasonable assurance of complying with applicable professional standards. J4Whes R. Taylor, CPA Team Captain 11801 Research Dr. Ph: (386) 418-4001 Fax: (386) 418-4002 Horwath Alachua, FL 32615 E-mail: cpamerica@)cpamerica.org www.cpamerica.org Strategic Alliance LXHIBIT 5 SIEPT 5, 2007 DATE:for September 5, 2007 Council Meeting TO: City Council FR: Administrator Whitehall RE: Fire Dept Union discussion/clarification The current contract expires on Sept 30th Merit In the County the Dept is given a lump sum to distribute based on management evaluations. The evaluation is by'commiftee'and does consider some elements that are quantitative such as absenteeism. The County has this process in place (Co-approx 33 employees) (City-1 0 union) The City simply does not seem to be interested in implementing this. Incentive Day for continued education We discussed the introduction of stipends all to be paid $75/mo, as follows: Fire Inspector; Instructor; Driver Engineer; USAR Team(Urban search & Rescue); Dive Rescue. The City is discussing stipend compensation as part of this buLfget process inci Inspector(l)-$50, Fire InspectorfX440, Driver Qperator(6)-$40 Wag -es *There is a wage discrepancy between starting Police officer and Fire officer Police starting - $34,106 Fire starting - $32,883 *There is a wage discrepancy between County Fire Dept and City Fire Dept, (according to the County). County FF/EMT City FF/EMT Startinq Max top of scale $30,425 $44,116 $32,883 County Lieutenant/EIVIT $36,510 $52,940 City Lt $37,162 10 yr step $37,599 $42,490 As a matter of record the County new employees are required to have paramedic certification and the scale for that is as follows" Co FF/Paramedic $37,119 $53,823 Co Lt / Paramedic $44,542 $64,586 *There is a wider wage discrepancy between County new employees and tenured employees vs. the City. County new FF/EMT employee vs top of scale 45% City new FF/EMT employee vs 10 yr scale 14% Note: The Union wishes to have the step plan increased from 1.5% to 4.5% for each step in same. The City currently has a longevity Provision allowing for annual step increases of 1. 5% annually and is apparently considerinq a CP/ this year of 2.7%. Additional Employees Requesting 4 personnel per shift ... the'2 in, 2 out' requirement, which according to my understanding would necessitate hiring one additional person. The Union's exact terminology is, "a minimum of 4 State Cert Firefighter ll/EMT to man every shift. This is stating that these 4 personnel will be from the Full Time City Professional Firefighters only". City is consideting this as part of this year's budget and a grant process. Uniform & EauiDment Reimbursement of $100 /yr According to the Union, "this is for personal items such as watches, sunglasses, and station boots that may be destroyed while on duty". Citv manaaement is not in favor of this provision and feels that it's inappropriate to incorporate into a contract fonnat Retroactive to October 1, 2007 In case the contract expires and there's no resolution they want any benefit to be retroactive. Probably not an issue. Vacation Accrual Request an increase in vacation accrual similar to what was done last year with the sick leave issue. Last year the City extended an increase in sick leave based on hours paid to Fire Dept vs other Departments: For example: regular employees work 2080 hourslyear and receive 12 eight -hour days. Firemen have 2 756 hours (52 weeks X 53/hrs/week) less 192 hours (8 kelly days) = 2564. That is 123% more than the other Departments. Other employees receive 96 hours (12 months X8 hour days). 123% times 96 = 118, which is 9.83 hoursl month. The City cumently extends an enhanced vacation accrual method to the Fire Dept. Step up Pa The City added this provision last year and apparently the wording wasn't what was wanted ... the new wording s/b stepping up for "Acting Lieutenants" Not an issue Reword the take over (or consolidation) Iang-uag-e Union Contract Article 23. Union - "To change the wording as follows: or any Fire Department takes over, the Union employees will remain an employee: 2 The existing contract Art 23 states: 'Should City or County Governments seek consolidation of the departments all union employees shall be maintained as employees.' I believe the City Atty needs to examine this terminology as the City's ability to make this (incl the existing) commitment Retirement 1. "For the City to pay retirement" is the note rec'd from the Union. The City already contributes to the Fire Dept employees, but currently at a lesser rate than the other Depts, which, according to the Union, they want the benefit of that difference. First of all, the Dept defined benefits are as -good as the Police Dept and considerably better than the General Employees and the employe contribution is less than the General employees. The reason for the lesser empi'r rate is due to the City receiving reimbursement from the State as a % of Fire Insurance premium collected, that is applied to the Fire pension plan. The Fire Dept employer Pension rate is expected to be 3.4 7% this next bud.get yr and was 5.94% last year. This case was made last year. This pas year the City incorporated a 457 plan for the employees to help wl the retirement planninq because the Union felt there was no alternative retirement plan ... now NO firefghters currently participate in the 457 Plan. It's become clear to me that the issue isn't retirement Planning, it's City contribution without regard to benefit ... other Dept's have a h4gher employer contribution rate and in the Union's mind that is unfair. 2. As per the request made from the Union quote, — "The Union is looking to go to 23 yrs and out not 25 yrs. The pension has established there is no extra cost." This is not exactly correct, according to my research. There would be no cost to the City if the employee took a reduced % in retirement (in this case reduced from 75% to 68%). In order to accomplish the 75% /eve/ there would be increased employer rate cost Of course, if the consensus of the employees is to take a reduced retirement rate that can be discussed, alonq with the pension board. 3. The Union is requesting that vacation hours top out at 500 hours, instead of the current 240 hours. After discussion they interpret that to be applicable to accrued vacation hours at retirement. This differs from our policy of 240 hr max accrual and maximum 'cash out'at end of employment. / think part of the logLic has to do with enhanced accrual should translate to enhance maximum. I guess the mechanics of implementation would be to have a separate 'ledger' to track Fire Dep employees. Step Plan interpretation Union — "To use a 13% increase when promotions take place, instead of starting over on the step plan" The City's interpretation is that the step P n is to allow the p moted employee to bump to the corresponding tenured steg in the new capacity, which in some instances is actually more than what is being requested. Basically, we are accommodating the request already. Wage issue Unions — "if the minimum wage goes up, the City will match it" City management is philosophically not in favor of this request Kelly days increase Union — "Kelly days 3 weeks instead of 6 weeks" Interpretation — The Union wants to essentially double the amount of useable Kelly days from using one every 6 weeks to having one every 3 weeks City management is not in favor of this request due to increased costs associated with replacement 12ersonneL 4 10-Year Millage Rate History 113 DistrktfOkeechobse 0 DistricbSM I Taxpayer Impact For a $325,000 home with a $25,000 homestead exemption: In all counties except Collier, our tax is adjusted to $187.23 from $209.10, a savings of $21.87 In Collier County, our tax is adjusted to $144.42 from $157.96, a savings of $13-53 2 2 JT, A, FY2008 Budget Overview August 2007 FY2008 Property Tax Reform • Cities & counties rollback 3,5,7 or 9% based on "taxing performancery • Independent special districts rollback 3% • District Governing Board direction: • Set millage rates at the reduced level • Provides for revenue tied to new construction and new service needs only • Ad valorem tax revenue estimate is $3.5M below FY2007 levels 1 3anuary 2008 Constitutional Amendment • The potential effect is uncertain • Estimate is difficult to make based on data availability and unknowns • Debt capacity is tied to 20% of annual ad valorem • Adjustments in ad valorem base and caps on future growth reduces projected debt capacity • Could affect original financing plan & Acceler8 project schedules • Re -visit the timing of additional debt once tax reform is better understood FY 2008 - Where the Money Comes From (In Millions) Ad Valorem Tax Federal Sources '" , 'iR- .; Revenue N, Ni"', -�w. or< 0.1 % $549.5 or 45% State Sources $305.1 or 25% Balances/Feei Other $67.6 or 6% Investment Earnings I '\ Ag Priv Tax $9.4 or I% COPs Proceeds $11.2 or 1% $269.2 or 22% Estimated Revenue $1.213 Billion 5 1 6 1 3 FY 2008 - Where the Money Goes (In Millions) Coastal Watersheds $60.8 or 40/6 Regulation $18.7 or 2% Kissimmee Watershed $,19.0 or 2% Water Supply $54.3 or 4% Land Stewardship $20.8 or 20/6 Modeling/Scl SuPr $15.0 or 1% mission Support $125.9 or 10% Lake Okeechobee $150.7 or 12% -qq" operation & Maintenance $166.2 or 14% CERP $480.4 or 40% District Everglades $111.3 or 9% Proposed Budget by Program $1.213 Billion 8 Budget Development Schedule • August I Submit Budget report to Governor, DEP and Legislature • August 6 Staff briefings in Tallahassee • August 9 Governing Board Budget Follow-up • September 5 DEP/Legislature Comments Due • September 12 Tentative Millage, Budget & Ag Privilege Tax Adoption • September 18 Governor's Office Comments Due • September 25 Final Millage & Budget Adoption 10 6i What's in the FY2008 Budget Governing Board Priority Funding 12 CERP Cost Share to Date Comparison of District vs. State vs. Federal Funding of CERP — Through FY2007 Through FY2007 (in millions) District vs. State vs. Federal District and State vs. Federal FY2008 (in millions) District $1,0114.7 48.3% 83.8% $394.7 state $795.5 36.5% $194.0 Federal $363.6 16.2% 16.2% ? Total $2,243.8 100.0% loo.o% 13 Everglades Restoration Construction EAA Reservoir • Seepage Canal 100% complete by end of FY2008 • Rock Crushing 44% complete • Embankment 33% complete • Order pump equipment VA Everglades Restoration Design • Complete preliminary design of Compartment B and C Build -outs in 2008 • Complete C-43 Reservoir Design • Complete design of Biscayne Bay • Complete Basis of Design Report for C-1 I I Spreader Canal project • Complete design of Picayune Strand pump station and project 15 Land Acquisition Total Land Owned — 1,332,024 Acres Excluding Rights -of -Way Water Conservation Areas 800,000 Acres Stormwater Treatment Areas 60,000 Acres (includes acreage for Everglades Agricultural Area STA expansions underAccelerff) Conservation Lands 363,136 Acres Project Construction Lands 108,888 Acres 16 *******DRAFT FOR Septe I mber 5, 2007 CITY COUNCIL AMETING******** Agreement between the City of Okeechobee, Florida and Local #2918 International Association of Firefighters ARTICLE I PREAMBLE Section I- It is the intent and purpose of this Agreement to assure sound and mutually beneficial working and economic relations between the parties hereto, to provide an orderly and peaceful means of resolving any dispute involving the interpretation or application of this Agreement, and to set forth herein basic and full conditions of employment. There shall be no individual or separate agreement(s) containing provisions contrary to the terms provided herein. Section 2� For the purpose of this Agreement; the singular shall be deemed to include the plural, the masculine gender shall be deemed to include feminine gender, whenever the context requires. Section 3--The term "Department" shall mean the City of Okeechobee Fire Department. The term "Chief' shall mean the Chief of the City of Okeechobee Fire Department. ARTICLE 2 RECOGNITION Section I- The employer recognizes the Union as the sole and exclusive bargaining agent for those employees of the City of Okeechobee Fire Department holding positions included in the bargaining unit as set forth in certification number 639, issued by the Public Employees Relations Commission. ARTICLE 3 UNION ACTIVITY Section I- The City will not encourage or discourage membership in the Union by discrimination in regard to hiring or other conditions of employment. Section 2- The Union, its members, agents, representatives, or any persons acting on behalf of the Union are prohibited from soliciting any bargaining unit employee during working hours of such employee. This section shall not be construed to prohibit the distribution of literature during the employees' lunch hours or in places not specifically devoted to the performance of the employees' official duties. ARTICLE 4 BULLETIN BOARD Section 1- The City shall provide six (6) square feet of wall space at the station staffed with full- time employees to accommodate a Union bulletin board, white board or other appropriate fixture for the purpose of displaying Union notices. Such fixture shall be provided at the sole expense of the Union. ARTICLE 5 DUES DEDUCTION Section I- The City agrees to deduct Union dues from the pay of bargaining unit members who individually request in writing that such deductions be made, in an amount certified to be current by the secretary/treasure of the Union. Probationary employees shall not be subject to union dues deductions. The total amount of deductions shall be remitted monthly by the City to the secretary/treasurer of the Union. A properly executed copy of such authorization for dues deductions shall be delivered to the City before payroll deductions are made (Exhibit "A"). Such authorization is revocable at will upon thirty (30) calendar days written to the City (Exhibit "A"). Section 2- The Union shall indemnify, exonerate and save barmless the City from any claims and/or judgments against the City as the result of Union dues deductions. In the event that a claim, action, suit, or proceeding is brought by an employee, person, firm, or corporation against the City, as it relates to payroll deduction of dues, the City shall give written notice thereof to the Union by registered mail addressed to City of Okeechobee Fire Department, C/O the president of the local union. The Union shall defend said claim, action, suit, or proceeding at its own cost and expense without expense to the City, even if such claim, suit, action, or proceeding is false, groundless or fraudulent. Settlement of any such claim by the Union shall be subject to prior review and approval by the City. Section 3- The City shall not collect Union dues in arrears and shall not become involved in any collection of fines, penalties or any special assessments. Written request from the Union to change the amount of dues deductions shall be implemented by the City within thirty (30) calendar days of receipt. ARTICLE 6 COPY OF AGREEMENT Scetion t One copy of this final executed Agreement shall be supplied to each fire station staffed with full time employees and to the Union president. ARTICLE 7 MANAGEMENT RIGHTS Section 11- All inherent and common law management rights, powers, authority, prerogatives and functions which have been expressly modified, restricted or limited by a specific provision of this Agreement including, but not limited to, unilaterally determining standards of service to be offered to the public by its constituent operating areas, exercising control and discretion over its organization and operation, directing its employees, taking disciplinary action for proper cause, contracting and sub -contracting work and relieving its employees from duty because of lack of work or for other legitimate reasons are hereby reserved and vested exclusively in the City. For purposes of this article, the phrase "for proper cause" shall mean consistent with City policy, procedures and regulations. 2 Section 2- The exercise of such rights shall not preclude employees or their representatives from raising grievances in the event that management's action has the practical consequence of violating the terms and conditions set forth outside the Articles of this Agreement. ARTICLE 8 STRIKES AND LOCKOUTS Section I- Neither the union or any other bargaining unit employee shall participate in a strike against the City by instigating or supporting, in any manner, a strike, slowdown, stoppage or any other interference with the normal operation of the City. Any employee who participates in a strike in violation to this section shall be subject to immediate dismissal in addition to any other penalties provided in Sec. 447.507, Florida Statutes. Section 2- The City shall not participate in an employee lockout. ARTICLE 9 SENIORITY, LAYOFF, & RECALL Section 1- As used herein the term "department seniority" shall be defined as the period of continuous employment with the City of Okeechobee Fire Department; the term "rank seniority" shall be defined as the continuous employment with the City of Okeechobee Fire Department as a Firefighter/EMT, or Firefighter Lieutenant. Section 2- Department seniority shall be accrued from the date of employee's first day of employment through the date of an employee's last day of employment, except as provided herein. Rank seniority shall be accrued the date of employee's first day of employment in a specific job classification through the date of an employee's last day of employment in the same job classification, except as provided herein. Section 3- Department seniority and rank seniority shall terniinate; (1) upon the 13-month anniversary date of employee's layoff, (2) upon the effective date of an employee's resignation or (3) upon the effective date of an employee's dismissal. Accrual of department seniority and rank seniority shall be suspended for the period of any disciplinary suspension(s) without pay or unpaid leave of absence, excluding family medical leave authorized pursuant to City policies, procedures and regulations. �je_cfion 4- In the event of a departmental reorganization, any demotions shall occur in inverse order of rank seniority within the classification(s) affected, i.e., the Lieutenant with the least rank seniority shall be the first demoted to firefighter, etc. Layoffs shall occur in inverse order of department seniority within classification(s) subject to layoff. Section 5- An employee that is demoted due to reorganization or reduction in force shall be compensated at his pre -demotion pay rate or at maximum pay rate established for the job classification to which he is demoted, whichever is lower. An employee shall be promoted to the position from which he was demoted due to reorganization or reduction in force in the event the position is subsequently re-created, unless period is greater than I year, then filling of position will be handled in accordance with current promotional guidelines. Section 6- An employee shall be recalled from layoff utilizing a formula based 50% on previous employment performance evaluation and 50% on seniority. Notice of recall shall be provided by certified mail to the employee at his last known mailing address. It shall be the responsibility of the employee to notify the Chief of any change in address which occurs while on layoff. The employee shall be awarded fourteen (14) calendar days from the date of mailing to accept the recall offer in writing. In the event the employee declines or fails to accept the recall offer within this period, the employee shall thereafter be ineligible for recall. ARTICLE 10 PROMOTIONS Section I- The following policies shall establish criteria to be used for the examination and evaluation of candidates for promotion to a position classification within the bargaining unit. The promotion policy does not preclude the City from accepting applications and/or hiring outside of the department, as long as the standards of Article 10, Section 9, below, are met and the applicant has held the rank directly below the one being tested for a minimum of three years. Section 2- The Chief shall develop and administer all testing criteria, and all examinations shall be impartial and shall relate to those matters which will fairly test the candidate's ability to discharge the duties of the position for which he is testing. An employee's relative standing on a promotional eligibility list shall be established by compiling the scores, weighted as indicated, in the following categories: one-quwter (1/4) 1 Written examination ........... 1 1A 2. Oral examination ............... 3. Performance evaluation ........ 4. Physical agility .................. 5. Length of service ............... one -quarter k one -quarter (1/4) one -quarter (1/4) used as a tiebreaker Section 3- Examination materials shall consist of materials related to the duties to the position and shall be consistent with the City. A list of text and references, upon which the examination is based, will be included in the examination announcement, along with acquisition information. Section 4- The oral examination shall be given by a minimum of a three (3) member panel chosen by the Chief. All members of the panel must have working knowledge or educational knowledge at least equivalent to an A.S. degree in fire rescue services. If a member of the panel is of the same rank as being tested, the member must have held that rank for at least three (3) years. A list of panel members will be given to the Union when study materials are issued to the candidates. If the Union has any questions about the qualifications of the panel, the Chief must be notified in writing within five (5) working days after receipt of list, identifying the specific questions. .Section 5- Promotional examinations shall be conducted as required to meet the needs of the Department. _Section 6- Announcements for promotional examinations shall be posted in the fire station at least fourteen (14) calendar days prior to the closing date for applications. An applicant's eligibility to take a promotional examination will be determined on the basis of eligibility criteria established in the pertinent classification description. Applications received after posted closing date will not be considered. H Section 7- The relative standing of all candidates for promotion shall be posted at the fire station within ten (10) days of the date on which examinations and evaluations are conducted. Section 8- A newly promoted employee shall serve a probationary period of six (6) months; said probationary period may be extended up to additional six (6) months at the sole discretion of the Chief. Section 9- To be considered a candidate for a Lieutenant's position, the employee must have a minimum of three (3) years experience with the City of Okeechobee Fire Department as a professional paid firefighter or a total of five (5) years in the fire service as a paid professional firefighter. If there is not more than I qualified person for the promotional examination then the Chief may change the considerations for the position being tested. 1\ Section 10- sdo�- W"ho"Alwa memo Woftw"_.�*@W �W- P vau& PO, ARTICLE 11 haAa _hwc' *�4' HOURS & LIGHT DUTY Section 1� Employees whose positions are in the bargaining unit of the effective date of this Agreement shall be organized into three (3) platoons, each working, for the purpose of payroll purposes, an average fifty-three (53) hour work week and an eight (8) kelly day year based upon twenty-four (24) hour shifts commencing at 0700 hours and continuing to 0700 hours the following day. The 24-hour shift beginning/ending hours may be adjusted from time to time at the Chief s discretion. Section 2- The City agrees to permit employees to perform light duty work assignments during periods of temporary disability when such assignments are determined to be in the best interest of the Department and under such conditions as may be determined by the Chief on case -by -case basis, contingent upon prior approval of the City Administrator and the attending physician. Such assignments shall be scheduled on an up to forty (40) hour workweek basis at the employee's normal hourly rate of pay, detined as 53/hour work week (annual salary divided by 2756 (53hrs X 52 weeks)). These provisions shall not guarantee availability of any light -duty assignment(s). Determination(s) regarding availability, duration, or conditions associated with light -duty assignments by the Chief or City Administrator shall not be subject to the contract grievance procedure. ARTICLE 12 SHIFT EXCHANGE Le_ction 1- A bargaining unit employee, with prior approval of the Chief and at the sole discretion of the Chief (or in the Chief s absence, the officer in charge), may exchange shifts with another bargaining unit employee when the exchange does not interfere with the proper operation of the Department. 5 ARTICLE 13 PAY COMPENSATION Section I- Effective and retroactive t ach bargaining unit employee's base pay shall be adjusted in accordance herewith: Classification Firefighter/EMT Lieutenant Firefighter/EMT increase increase Section 2 - A bargaining unit employee shall be compensated at the rate of one and one-liall (I IIZ) times his regular hourly rate of pay for all hours physically worked in excess of 212 hours during each 28 day work period. Section 3 - A bargaining unit employee shall report for duty, as directed, upon receipt of an emergency call-back notice, authorized by the Chief or other officer -in -charge, to assist with an existing or impending emergency. Except as excused by the Chief, or other officer acting on the Chief s behalf, refusal to report for duty following receipt of an emergency call-back notice shall constitute insubordination warranting disciplinary action u . p to and including dismissal from employment. Section 4 - A bargaining unit employee shall be compensated at the rate of one and one-half (1 1/2) times his regular hourly rate of pay for each hour worked [minimum two (2) hours] as the result of his response to an emergency callback notice (excluding scheduled work hours). Compensable hours shall begin upon the employee's receipt of such notice, excluding response time in excess of 15 minutes. Section 5 - Step up pay, in the absence of the shift officer at the Station, the Chief will designate a senior firefighter to fulfill the daily functions (as determined by the Chief) of the officer (additional to their own). The Firefighter that the Chief designates, will be compensated an additional $1 .00/ hour, if Fire Inspector One Certified (FIOC), $.50/hour if not FIOC, for each hour they are fulfilling the duties of the absent officer. This pay will be figured at the end of each twenty-eight (28) day cycle. The Step up pay will only be available when the following items are applicable: the absence is NOT caused by any type of Shift Exchange or Swap -time and the absences will be for a minimum of eight (8) consecutive hours. It is understood that there will be times that a firefighter will falfill the daily functions of the absent officer without additional compensation. .Section 6 - A bargaining unit employee shall be compensated [minimum two (2) hours] for off-dutY mandatory attendance at departmental staff meetings and off -duty mandatory court appearances stemming from acts within the employee's scope of authority subject to the provisions of Section 7 herein. 9 A\) a V�ection 7 — All bargaining unit employees with less than 10 years of service will move I step equal to 1.5% for each year of this contract on October I". All bargaining unit employees wi more than th . V 10 years of service will move 2 steps,equal to 3% f6r the first two years and I step equal to 1.5%'for V ;�u the final year of this contract. All bargaining unit employees with more than 20 years of service will move 2 steps equal to 3% for all three years of this contract. ZJCP4 ection 8- Incentive Pay for continued education: L Instructor (1) $50.00/mo Fire Inspector (3) $40.00/mo, Driver Operator (6) $40.00/mo 0111 ant LAJ Ao4oh t�,ro -1 Oil 01-GL, JaOL � ARTICLE 14' ANNUAL & SICK LEAVE Section I Annual and Sick Leave accrual shall be described as follows: Annual Leave: X Less than 10 years of service - 12 hours per month 10 Years to 14 Years of service - 16 hours per month _ years or morg service - 22 hours 15 EMERY SickLeave: Ten (10) hours per m�n—ib-7ai-ilie e�n'd­o-f the calendar month (no credit is given for the first month if it is less than 15 days) No credit in any month during which employee is out 128 hours or more, with or without pay (workers compensation is the only exception). Maximum Accumulation: None Payment of unused sick leave 50% with at least 10 years of continuous service & upon leaving the City in good standing Section 2 - Provisions relating to use, accrual and compensation upon termination for vacation and sick leave, shall be as established by City policies, procedures and regulations except as modified herein. ARTICLE 15 INSURANCE Section 1 — The city shall maintain Medical insurance for the employee. ARTICLE 16 PROFESSIONAL DEVELOPMENT Section 1 - Employees shall be entitled to reimbursement for travel expenses associated with professional development seminars, courses, etc., at which attendance is required by the City, in accordance with the provision of Sec. 112.061, F.S. Section 2 - The City may pay the cost of tuition, books and related materials associated with attendance at approved job -related non-credit professional development seminars, courses, etc. Such seminars, courses, etc. shall be offered by recognized fire and/or emergency medical agencies and shall be subject to approval by the Chief. Any standard set by City handbook dealing with education will apply. 7 ARTICLE 17 , UNIFORMS & PROTECTIVE CLOTHING Section 1 - Uniform items and protective clothing for structural firefighting required to be worn by employees during the performance of their duties shall be provided by the City, without cost to employees, except as provided herein. Se_ction 2 - Each employee shall be provided with one (1) fire helmet, one (1) hood, one (1) SCBA face mask, one (1) turnout coat, one (1) pair suspenders (if required), one (1) pair of gloves, one (1) turnout pants, one (1) pair of fire boots, five (5) uniform shirts, five (5) uniform pants, one (1) uniform belt, one (1) jacket with removable liner and (1) cap. Protective clothing for structural firefighting shall comply with NFPA Standard(s) 1971, 1972, 1973 and/or 1975 at the time of purchase. Each employee's surname, in two (2) inch (minimum) reflective letters, shall be affixed to the back of their turnout coat below the normal position of SCBA equipment. Section 3 - A uniform or protective clothing item provided in accordance with this section shall be replaced without cost to the employee upon a determination by the Chief that said item is no longer in serviceable condition. Section 4 - Each employee shall be responsible for maintaining his uniform and protective clothing items in a neat, clean and presentable condition at the fire facility to which they are assigned. Inspection and inventory of uniform and protective clothing items shall be conducted at the discretion of the Chief. Employees shall be responsible for the cost of replacing any uniform and/or protective clothing item for which they cannot account at the time of said inspection and inventory. .Section 5 - Uniform, protective clothing items and all other property belonging to and provided by the City shall be relinquished to the City within twenty-four (24) hours of an employee's termination of employment. The replacement cost of any item not relinquished in accordance with this section shall be withheld from the employee's final payroll check. ARTICLE 18 COMMUNICABLE DISEASES .Section I - Employees shall be afforded immunization against Hepatitis B and testing/prophylactic treatment deemed medically advisable following exposure to Hepatitis A, B or C, Tuberculosis, I-IrV, Meningitis or any other communicable diseases at no cost to the employee. ARTICLE 19 RETIREMENT section I - The City shall maintain current retirement systern. ARTICLE 20 RULES AND REGULATIONS Section 1 - Bargaining unit employees shall comply with all City policies, procedures and regulations including, but not limited to, those policies, procedures and rules contained in the current Okeechobee City Personnel Policy Manual which are not in conflict with the terms of this Agreement. In the event of such conflict, the terms of this Agreement shall take precedence. All such policies, procedures and regulations (and any revisions thereto) shall be readily available for review at all times at each full-time manned fire station. Section 2 - New or revised policies, procedures and regulations shall be distributed to bargaining unit employees at least two (2) weeks prior to their effective date, except in the case of an emergency or in response to a mandate by an agency with regulatory jurisdiction. Section 3 - The Union hereby acknowledges that non-compliance with City policies, procedures or regulations which are not in conflict with the terms of this Agreement may result in disciplinary action in accordance with same. Section 4 - There is hereby established an Employee/Management Committee (EMC) which shall consist of four (4) members. Two (2) members shall be appointed by the Union and two (2) members shall be appointed by the Chief. This committee shall meet.ait mutually agreeable times, but not less than semi-annually. The purpose of this committee will be to discuss matters conducive to improvement of employee/management relations including, but not limited to, interpretation and clarification of applicable policies, procedures and/or regulations. Meetings shall be conducted on an informal basis. This committee will function in an advisory capacity only. Copies of all understandings shall be ftu-nished to the City Administrator's Office for review and approval, prior to implementation. ARTICLE 21 DISCIPLINE AND DISCHARGE Section 1 - The Union acknowledges that discipline is essential to the efficient and effective operation of the City and that the right to discipline and discharge its employees is a management prerogative which shall be governed by City policies, procedures and regulations except those expressly modified by a specific provision of this Agreement. The City agrees that, until such time as the following terms are defined and/or redefined by City policies, procedures and regulations for purposes of ensuring proper employee discipline, the following definitions shall apply: Abuse of paid leave/ Two (2) consecutive or four (4) or more incidents of unscheduled excessive absence(s) - compensated and/or uncompensated absence from duty during any 12-month period, excluding absences certified by a licensed Florida physician to be medically essential. Willful inefficiency Failure to perform assigned tasks within a specified time period without reasonable justification in the sole judgment of the Chief. Unauthorized release Release of information exempt from disclosure pursuant to Chapter information - 119, F. S. W, Motor vehicle violations - Violations of state law or local ordinance relating to the operation of motor vehicle. f any unauthorized Job abandonment - Failure to report to the Chief within 24 hours o absence from duty OR, any unauthorized departure from duty prior to the end of a scheduled duty tour. ARTICLE 22 GRIEVANCE ARBITRATION tw the Ci d a Section I -, As used herein, the term grievance shall be defined as a dispute be een ty an bargaining unit employee, or group of bargaining unit employees, involving the interpretation or application of this Agreement. Grievances, including those stemming from discipline and discharge actions, shall be processed in accordance with the procedure established herein. A dispute involving the exercise of any right of the City and/or its officers with re�pect to the management of its operations, not expressly limited by a specific provision of this Agreement, shall not constitute a grievance as defined herein. Section 2 STEP 1 - The grievant shall complete and submit an executed Grievance Form (Exhibit "B"), a copy of which is attached hereto and made a part hereof, to the Chief within five (5) calendar days after the occurrence which gave rise to the grievance. The Chief shall copy the executed Grievance Form to the President of the Union and all members of the Employee/Management Committee (EMC) within twenty-four (24) hours after its receipt. The Chief and the President of the Union shall schedule a meeting of the EMC, to be conducted within ten (10) calendar days after the Chief s receipt of the executed Grievance Form, to consider the grievance. If the EMC determines that the grievance has merit, it shall attempt to facilitate a final resolution of the grievance within ten (10) calendar days after said determination. if the EMC cannot facilitate a final resolution of the grievance, the EMC's findings and recommendation(s) thereon (including specifically the section(s) of this agreement determined to have been violated) shall be provided to the grievant, the Chief and the President of the Union within five (5) calendar days after such attempt. Thereafter, the grievance may be pursued to STEP 2 of this procedure. if the EMC determines that the grievance is without merit, it shall provide written notice of such determination to the grievant, the Chief and the President of the Union within five (5) calendar days after same. In the event the grievant chooses to pursue the grievance further, the grievant shall be solely responsible for his attorneys fees and costs associated therewith. STEP 2 - If the grievant decides to pursue the grievance beyond STEP I of this procedure, he shall submit it and all related documentation and evidence as defined herein below to the Chief within five (5) calendar days after issuance of the EMC's finding and recommendation(s) for resolving the grievance. The Chief shall then have five (5) business days to submit all City documentation and evidence to the grievant. The Chief, or his designee, and his representative, if applicable, shall meet with the grievant and the grievant's Union representatives to discuss the grievance within five (5) business days following the aforesaid. exchange of documentation and evidence. The Chief shall render a written disposition on the grievance to both the grievant and the President of the Union within five (5) business days after the STEP 2 meeting. if said disposition does not satisfactorily resolve the grievance, it may be pursued to STEP 3 of this procedure. to STEP 3 � If the grievant decides to pursue the grievance beyond STEP 2 of this procedure, the grievant and the Chief shall submit it and all related documentation and evidence as defined herein below to the City Administrator's Office within five (5) business days after the STEP 2 disposition by the Chief. The City Administrator, or his designee, shall meet with the grievant and the grievant's Union representatives to hear all evidence relating to the grievance within five (5) business days after its receipt. All evidence relating to the grievance shall be submitted; the term evidence is herein defined to include, but not be limited to, a listing of the name(s), address (es) and telephone number(s) of all witnesses, accompanied by a detailed summary of the testimony to be offered by each and a copy of each document which the parties intend to offer into evidence. The City Administrator, or his designee, shall render a written disposition on the grievance to both the grievant and the President of the Union within ten (10) business days after the STEP 3 meeting. If such disposition does not satisfactorily resolve the grievance, it may be pursued to STEP 4 of this procedure. STEP 4 - If the grievant decides to pursue the grievance beyond STEP 3 of this procedure, he shall �u-bmit a written Notice of Intent to Arbitrate to the City Administrator's Office within five (5) calendar days after the STEP 3 disposition by the City Administrator, or his designee. Section 3 - If the parties cannot jointly select an arbitrator to hear the grievance within five (5) business days after issuance of a Notice of Intent to Arbitrate, the Union shall request the Federal Mediation and Conciliation Service (FMCS) to provide the parties with a panel of seven (7) arbitrators (Florida residents) from which an arbitrator shall be selected. Within ten (10) business days after receipt of the FMCS panel, the parties shall meet or con er by telephone to select f an arbitrator. Upon such meeting or conference, the parties shall be entitled to alternately strike prospective arbitrators (one at a time) from the FMCS panel until only the arbitrator who will hear the subject grievance remains. Section 4 � The decision of the arbitrator shall be based solely upon the evidence and arguments presented to him by the parties in the presence of each other. Evidence and arguments, which have not been submitted for the record at STEP 3, shall not be submitted to, or considered by, an arbitrator. Section 5 - The arbitrator shall be limited to the interpretation and application of the specific terms of this Agreement. An Arbitrator shall not have the authority to render a decision on any matter not submitted for arbitration; nor the authority to substitute his judgment for that of the City Administrator on matters solely within the purview of the City Administrator pursuant to Florida law and/or City policies, procedures and/or regulations; nor the authority to interpret or apply this Agreement in a manner which changes what can fairly be said to have been the intent of the parties as determined by generally accepted rules of contract; nor the authority to add to, subtract from, alter, amend and/or modify the terms of this Agreement. Section 6 - The arbitrator shall attempt to render a decision on the grievance within thirty (30) days after conclusion of the arbitration. The arbitrator's decision shall be in writing, shall set forth the arbitrator's rationale and conclusions on the issue(s) submitted and shall be final and binding upon the par -ties to this Agreement. Any award of back pay provided in an arbitrator's decision shall be reduced by the amount of compensation that would not have been earned by the grievant, subsequent to the date the related grievance was filed, had the basis for the grievance not arisen. I I Section 7 - The time limits set forth in STEP I and STEP 2 of this procedure may be extended by written mutual agreement between the Chief and the President of the Union. The time limits set forth in STEP 3 and STEP 4 of this procedure may be extended by written mutual agreement between the City Administrator and the President of the Union. Section 8 - Except through extension(s) as provided herein, failure of the Union or the grievant to adhere to the time limits set forth in this procedure shall constitute a waiver of the entitlement to pursue a grievance ftirther. Except through extension(s) as provided herein, failure of the City to adhere to the time limits set forth in this procedure shall entitle the Union or the grievant to advance to the next step. Section 9 - Each party shall bear the cost of its own witnesses, representatives, transcripts, photos, etc. However, fees and expenses of the arbitrator shall be bome equally by the parties. ARTICLE 23 CONSOLIDATION OF DEPARTMENTS A artments all union Section I — Should City and County Governments seek consolidation of the dep 04 employees shall be maintained as employees. -7. ARTICLE 24 SEVERABILITY VVO Section 1t — If any provision of this agreement should be declared invalid by any court action, state law or federal law, the remaining parts or portions of this Agreement shall remain in full force and effect. ARTICLE 25 DUTYSCHEDULE Section 1 — The schedule will remain 24hrs on and 48hrs off. ire station prior to the first day of the S_ection 2 — The City shall post a monthly schedule at the f month to which the scliedifle applies. When schedule is modified it will be posted as soon as possible. _Section 3 — The City shall maintain three EMT/Firefighter R State Certified Firefighters on shift at all times. ARTICLE 26 APPENDICES AND AMENDMENTS Section I — Any/all appendices and amendments of this Agreement shall be numbered or lettered, dated, and executed by the parties hereto. ARTICLE 27 DURATION Section I — This agreement shall be effective on the date of execution by both parties, and shall remain in full force until the 3 O'h day of September 2010. Each party shall notify the other of its nt on or before May 1, 2016. intent to renegotiate all or part of the Agreeme 12 IN WITNESS THEREOF, the parties have made and executed this agreement of the respective dates under such signature below, including that of the City of Okeechobee, Florida, acting by and through its City Council and Mayor, who is authorized to execute this agreement on behalf of the CITY, as witnessed by the City Clerk, on this day of 2007. As to the City of Okeechobee: James E. Kirk, Mayor Date: ATTEST: Lane Gatniotea, CMC, City Clerk As to Local #2918 International Association of Firefighters Karl Holtkamp, President Date: Notes for presentation from Union: Cost figures for the additional steps made by three employees in: 2007 is $1768.00 2008 is $1795.00 2009 is $657.00 13 The Okeechobee News P.O. Box 639, Okeechobee, Florida 34973 (863) 763-3134 Published Daily STATE OF FLORIDA COUNTY OF OKEECHOBEE Before the undersigned authority personally appeared Judy Kasten, who on oath says she is Publisher of the Okeechobee News, a DAILY Newspaper pubiished at Okeechobee, in Okeechobee County, Florida; that the attached copy of advertise- ment, being a in the matter of in the 19th Judicial District of the Circuit Court of Okeechobee County, Florida, was published in said newspaper in the issues of Affiant further says that the said Okeechobee News is a newspaper published at Okeechobee, in said Okeechobee County, Florida, and that said newspaper has heretofore been published continuously in said Okeechobee County, Florida each week and has been entered as second class mail matter at the post office in Okeechobee, in said Okeechobee County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement-, and affiant further says that she has neither paid not promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. f Sworn t64nd subsZrAed before rue this NOTICE OF RMH ZONING DISTRICT PERMITTED USES CHANGE The City of Okeechobee proposes to adopt the following ordinance: NO. 997: AN ORDI- NANCE OF THE CITY OF OKEECHOBEE, FLORIDA AMENDING ORDINANCE 116, LAND DEVELOPMENT REGULATIONS, AS AMEND- ED, AMENDING SECTION, 90-162 RESIDEW TIAL MOBILE HOME PERMITTED USES TO ALLOW SINGLE-FAMILY DWELLINGS TO REPLACE MOBILE HOMES; PROVIDING FOR CONFLICTS AND SEVERABILITY, PROVID- ING FOR AN EFFECTIVE DATE. A public hearing on the ordinance will be held on Wednesday, September,5, 2007 at 5:01 p.m. or as soon thereafter possible, at City Hall, 55 SE 3rd Ave., Okeechobee, FL. All members of the public are encouraged to attend and participate in said hearing. The pro- posed ordinance may be inspected in its entire- ty by members of the public in the Office of the City Clerk during regular business hours, Mon - Fri, 8am-4:30pm, except for holidays. � , PLEASE TAKE NOTICE AND BE ADVISED that if any person desires to appeal any decision made by the City Council with respect to any matter considered at this hearing, such interest- ed person will need a record of the proceedings, and for such purpose may need to ensure a ver- batim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. City Clerk media are for the sole purpose of backup for official records of the Clerk. In accordance with the Americans with Disability Act (ADA) and Florida Statutes 286.26, persons with disabilities needing special accom- modation to participate in this proceeding should contact Lane Gamiotea no later than two �2) working days prior to the proceeding at 863-763- 3372 x215; if hearing or voice impaired, dal ' I TDD 1-800-222-3448 (voice) or I �888-447-5620 (TTY). Lane Gamiotea, CMC, CITY CLERK day of A.D. 201L�i '6' Janetta Thiboult Commission# OD505311 E xpires January 10, 2010 :N�e "Public, State of Florida at Large P-"' ;nbutzmce ine W040-70191