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CITIZENS BUDGET REVIEW ADVISORY COMMITTEE
AGENDA
6:00 P.M. MONDAY—July 31, 2017
CITY COUNCIL CHAMBER, 1225 MAIN STREET, SEBASTIAN, FL
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. APPROVAL OF MINUTES: Meeting of July 10, 2017
5. UNFINISHED BUSINESS:
a. Budget Update by Ken Killgore, Administrative Services Director/CFO and
Committee discussion of the Draft Budget and Capital Improvement Plan.
6. PUBLIC INPUT
7. NEW BUSINESS: None
8. STAFF MATTERS: Ken Killgore, Administrative Services Director/CFO
9. BOARD MATTERS
a. Comments/Discussion by Individual Committee Members
b. Discussion of Topics for Next Meeting on August 14, 2017
10. ADJOURN
Agenda Attachments:
Minutes for Meeting of July 10, 2017
Budget Update — Ken Killgore, Administrative Services Director/CFO
Select Pages from July 12, 2017 City Council Minutes.
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CITY OF SEBASTIAN
CITIZENS BUDGET REVIEW ADVISORY BOARD
MINUTES OF REGULAR MEETING
JULY 10, 2017
1. Chairman Napier called the Citizens Budget Review Advisory Board Meeting to
order at 6:00 p.m.
2. Pledge of Allegiance was recited by all.
3. Roll Call
Present:
Mr.
Ed Herlihy
Mr.
Larry Napier
Mr.
Michael Frank
Mr.
Sergio Mota
Mr.
Bruce Hoffman
Ms.
Andrea Ring (A)
Members Not Present:
Mr. Harry Hall — Excused
Mr. Tim Slaven
Ms. Victoria Flaherty (A)
Also Present:
Mr. Kenneth Killgore, Administrative Services Director
Ms. Susan Mann, Recording Consultant
Mr. Napier noted that Ms. Flaherty has been absent for 3 meetings and asked what the
procedure is. Mr. Killgore responded that it is handled by the City Clerk's office.
4. Approval of Minutes
A. Meeting of June 19, 2017
Mr. Napier called for additions, deletions or corrections to the June 19, 2017 minutes
Ms. Ring stated that in her opinion the minutes are not complete because they do not
show her calling the Chairman out of order because a motion was not stated clearly
before a vote was called for. She agreed that the minutes do reflect the video, but the
video is not complete. She asked if any of the other Committee Members remember
the meeting as she does. Mr. Napier explained that only the Chair can call a member
out of order and in the future if there is a problem to call for a point of order.
Mr. Herlihy responded that the video recordings are complete from the beginning of the
meeting until the end and are not edited for any reason.
Mr. Napier called for any further discussion; hearing none he called for a motion
Citizens Budget Review Advisory Board Page 2
Meeting Minutes of July 10, 2017
A motion to approve the minutes as presented was made by Mr. Herlihy and seconded
by Mr. Frank.
Mr. Hoffman requested changes on page 3 paragraph 2, change the word passed to
scheduled; paragraph 4, change upcoming budget to 2017/2018 budget; page 5
paragraph 5, change the opinion, to his opinion.
Mr. Napier called for any further discussion; hearing none he called for a vote.
With a voice vote, the motion passed, five in favor and one opposed. Ms. Ring opposed
the motion.
5. Presentation by Ken Killgore Administrative Services Director and Committee
discussion of the Draft Budget and Capital Improvement Plan Updated
Recommendations.
Mr. Killgore stated that his presentation will focus on the General Fund and the
proposed millage rate. He showed a slide with the February 8th City Council motion
regarding the budget, noting that it directs the Budget Review Committee to prepare a
budget with not one penny more than we need to — to maintain our quality of life. He
explained that the revenue is based on the 3.4 Ad Valorem Millage Rate and what the
other changes were. He noted that the result is a net reduction of $2,935. He reviewed
the expenditures and explained the changes, noting that these changes resulted in an
increase of $42,391. He provided an explanation on the Early Retirement Payback, the
Overview of the General Fund, details on the change in Personnel Costs, Summary of
Changes, Operating Costs, Capital Purchases, Transfers, and Balancing Tactics. He
stated that there was a significant increase in the taxable property values over what had
been estimated. He provided an explanation of what the difference in revenue would be
using the 3.4 Millage Rate vs. the 3.8 Millage Rate. He reviewed the tax roll additions
and noted that there is a significant increase. He reviewed how the Millage Rate would
impact property owner's taxes.
Mr. Hoffman asked, regarding the proposed 3.4 Millage Rate, if he is recommending
going below Rolled -Back Rate. Mr. Killgore responded that after reviewing the
proposed budget with the changes that were identified he is comfortable with the 3.4
Millage Rate. He explained that the 3.4 would be sufficient to cover the City's expenses,
but the 3.8 Millage Rate is going to be recommended to City Council to cover any items
that may be identified before September. He stated that the City can always lower the
Millage Rate, but after the tax notices are sent out it would involve a very large expense
to notify residents, via first class mail, of an increase. He presented a slide showing the
historical Millage Rates and explained the years that the proposed rate and the final rate
were different. He provided a review of how the proposed increase in Homestead
Exemption will impact the homesteaded properties, non -homesteaded and commercial
properties. He explained the revenue that would be generated from the different Millage
Rates and how that would affect homesteaded properties.
Mr. Hoffman stated that he is astounded that the budget can be balanced at a Millage
Rate of 3.4. Mr. Killgore responded that it is a result of the Early Retirement Program
Citizens Budget Review Advisory Board Page 3
Meeting Minutes of July 10, 2017
savings. He stressed his concern about maintaining the Reserves to protect the City in
case of a storm or other unseen major expense. He stated that although the City will
receive reimbursement from FEMA for the dock repairs caused by the last hurricane, in
5 years they could require payback of those funds.
Mr. Hoffman stressed his concern about how the Increased Homestead Exemption, if
passed, will negatively impact the City's budget. He stated that if the City has to raise
its Millage Rate to compensate for the revenue reduction the residents will be very
upset.
Mr. Napier interjected that the rise in property values will offset the increase. Mr.
Killgore responded that is correct, but if the cost to provide services increases that is
what will create the problem.
Mr. Herlihy reiterated his concern regarding the shortfall that will be created by the
increased exemption and the need to consider maintaining a Millage Rate that will allow
the City to build a cushion to reduce the impact of the reduction of revenue.
Mr. Napier stated that he would like to see an additional one-half million budgeted for
road repairs.
6. Public Input
Mr. Napier called for public input; hearing none he continued with the agenda.
7. Staff Matters — Ken Killgore, Administrative Services Director— None
9. Board Matters
A. Comments/Discussion by Individual Committee Members
Mr. Napier called on Mr. Herlihy to show his PowerPoint Presentation to the Board.
Mr. Herlihy stated that he will review the presentation, answer questions and make
whatever changes that are needed before presentation to the City Council on
Wednesday.
Mr. Herlihy reviewed the points in the budget discussions and provided details on each.
There was discussion regarding road repairs and the Septic to Sewer budget. He
reviewed the Key Elements in the 2017/2018 General Fund Proposed Budget and
provided details on each. He reviewed the Other Items in the 2017/2018 explaining the
Roads Budget, DPW Garage, Sewer Connectivity, All Aboard Florida, Working
Waterfront P3, Airport and Golf Course Loan Paybacks. He continued with the Lagoon
Funding and current Septic to Sewer and noted the two have been combined. He
reviewed the Public Safety and City Staff Changes Reduced Costs. He reviewed the
increase in the property values and stated that if the 3.8 Millage Rate, the same as this
year, is used it will raise additional revenue of $342,362. He explained that the 3.8 rate
is used for the tax notice only and Council can take the action they deem appropriate
Citizens Budget Review Advisory Board Page 4
Meeting Minutes of July 10, 2017
when the final millage rate is set; by including this information in the presentation the
Council will be aware of the amount that will be raised over what is needed to fund the
proposed budget. He asked if the Board would want to suggest options for use of the
additional funds for either roads, Septic to Sewer or as was discussed to build a cushion
against the impact of the increased homestead exemption.
Mr. Napier asked if the dock repair expense had been deducted from the General Fund
Reserve Balance. Mr. Killgore responded no, that the invoice has not been paid.
Mr. Herlihy explained the General Fund Reserve elements. He stressed that it has
been the recommendation of the Board to "borrow" from the fund and not make
permanent withdrawals.
Mr. Herlihy concluded by stating the action necessary to approve the recommendation
of the 3.8 Millage Rate for the purposes of the DR420 which is the same as last year's
actual rate.
Mr. Hoffman stated regarding Budcom Options, he would defer to the City Engineer on
the roads and feels there are sufficient funds in the Septic to Sewer. He would prefer to
create the cushion against the shortfall that could be created if the increase of the
Homestead Exemption is passed. He stated that he supports keeping the general fund
at the level it is at this time to be prepared for unforeseen expenses. He stated that he
understands Council's desire to keep taxes low, but feels that consideration should be
given to what the City will face in the next few years.
Mr. Herlihy stated that he believes the Septic to Sewer has sufficient funds and the
roads budget was set by staff to cover what they anticipated would need to be done.
He expressed his concern about preparing for the shortfall that would be caused by the
increased Homestead Exemption.
Mr. Frank stated that he is in favor of the rolled -back rate and feels that the increase in
property value will help offset the shortfall caused by the Homestead Exemption
increase.
Ms. Ring stated that she supported recommending the 3.8 Millage Rate to the Council
to allow for any unforeseen expenses that could be identified before the final rate is set
in September. She also supported taking action that would help prevent the need for a
large increase when the increased Homestead Exemption is passed.
Mr. Mota stated that he supports the 3.8 Millage Rate and agrees with establishing a
cushion in anticipation of the reduced revenues caused by the increased Homestead
Exemption.
Mr. Napier stated that he supports the 3.4 Millage Rate which is less than Rolled -Back.
He noted that the consensus is that there are sufficient funds in both the roads and
Septic to Sewer. He asked if the Board needs to take further action since the 3.8
Millage Rate was passed at the last meeting.
BUDGET UPDATE
Ken Killgore, Administrative Services Director/CFO
July 31, 2017
• Proposed Millage set by City Council at 3.8 by 3-2 vote. That followed an earlier 2-3
vote to set it at 3.5. (See attached pages from City Council minutes.)
• Budget recommendation still presumes a 3.4 millage, which is sufficient to fund staff's
recommendation on spending and funds $91,252 "payback" to reserves used to fund
the Voluntary Retirement Program.
• Update on latest estimate of Employee Health Insurance:
o Florida Blue bid a 2.3% increase over current premiums.
o If selected, difference could be used to reduce millage to 3.34.
o Or the 7.7% difference could be reallocated to a wellness program and/or
a reduction in the family premium and/or a merit/incentive program
and/or set-aside for pay adjustments warranted by increased job duties or
extraordinary performance.
• Update on wage negotiations.
o Had informal discussion with PEA/PBA Representative. Waiting for
feedback from membership meetings before formal negotiations.
• The City Council minutes reflect a statement that in FY19-20, the rolled -back rate will
be an increase to offset the lost revenue from the additional $25,000 homestead
exemption. Actually, the Legislature included language in the law that effectively says
the lost revenue will be disregarded. So City Council will actually have to enact a "tax
increase". Likely 11-12% to go from a millage of 3.4 to 3.8.
• Comments on Other Funds:
o Golf Course - Capital Lease for 5 years on Carts approved . Restaurant RFP
received two proposals. Staff has interviewed both parties and selected
the proposer that we have begun to negotiate with.
o Airport — Adjusted discrepancy in rental revenue from Golf Course.
o Building— No changes.
o Special Revenue Funds:
■ Changed Pickle Ball funding from Recreation Impact Fees to
Discretionary Sales Taxes. 4 Courts this coming year and scheduled
the other 4 to be done the following year.
■ Moved total cost of Ballfield Lighting to this coming year.
Regular City Council Meeting
July 12, 2017
Page Four
Jim Sunnycalb announced the 4th of July Parade could be seen on the Sebastian Bark Park
website; and, the heat signs were still available. Vice Mayor Coy said there is also a copy of
the parade on YouTube.
12. NEW BUSINESS
17.023 A.
6.52 pm
The Administrative Services Director explained this is the point in the budget process that
the City needs to set a proposed millage rate and displayed a PowerPoint presentation.
(See attached) He described the differences from the FY16/17 Budget, employee changes,
and the transfer of funds for road and Lagoon improvements. He reported that the rolled -
back rate is 3.4939 but that staff provided a balanced budget based on a 3.4 millage rate.
He suggested the City should look at the impact of the additional homestead exemption that
will probably go into effect three years from now. Given the unknown cost of the
outstanding labor negotiations, a possible increase in employee health care and possible
unforeseen events, staff recommended setting the proposed millage rate at 3.8.
Ed Herlihy, Vice Chairman of the Citizens Budget Review Advisory Board, presented a
PowerPoint presentation explaining what the Board has considered. (See attached) He said
if the millage rate is left at 3.8, it will raise an additional $464,000 but with the fantastic job
by City staff, the budget is balanced with a lower rate. He said the Board recommends a 3.4
millage rate but for the DR420 set the maximum rate of 3.8.
Mr. Herlihy noted every citizen will probably vote for the additional homestead exemption
and taxes will have to be raised. He said the Board discussed the establishment of a
cushion during the next three years to ease the burden of that lost revenue and asked
Council to consider such a cushion over the summer.
Mr. Dodd said the Board motion made Monday night included the recommendation to set
the DR420 at 3.8, they supported the balanced budget at 3.4 and asked Council to consider
the impact of the homestead exemption change but did not approve the creation of the fund
to address the homestead exemption.
MOTION by Mayor McPartlan and SECOND by Vice Mayor Coy to set the TRIM notice at
3.8.
Mr. Hill said setting the maximum millage rate and then going back to 3.4 but there are other
things to discuss spending money is a complete dishonest statement to the public; staff did
a yeoman's job of producing a tax cut; this happens every year; he would not vote to set the
maximum rate above rolled -back rate because that indicates they may increase taxes when
they have a budget that decreases taxes.
Mr. Hill said he would propose to go to rolled -back and then get below that; Council has the
ability to adjust the unknown staff increase and health care expense; the homestead
exemption loss could be made up by incremental increases; next year's budget is based on
what they do tonight and what they adopt. He would not support the motion.
Regular City Council Meeting
July 12, 2017
Page Five
7.00 pm Mr. Dodd suggested they should deal with the difference between the 3.4 and 3.8 millage
rate, noting if the City Manager is planning a 3% salary increase and for Council to say that
is incorrect makes his negotiation difficult. The 10% health insurance increase may be in
line with what is happening in the industry and they can negotiate or find another carrier to
reduce the increase. He then explained rolled -back is not a term that defines a lower
millage rate than what you charged last year but a term that defines a millage rate that is
required for the City to collect the revenue that we collected last year. In 2019, the Property
Appraiser will give the City a rolled -back number that is greater than what was collected in
2018, so in 2019 the rolled -back rate will be a tax increase.
He said a 5% health insurance increase could be covered by a 3.5 millage rate which tells
everybody the City is thinking about that but not the $600,000 increase from a 3.8 millage
rate.
He offered an AMENDMENT to the motion that Council adopt a 3.5 millage rate for the
DR420 form. Mr. Hill noted the rolled -back rate is 3.4939 which would essentially generate
the same amount of revenue.
Attorney VanDeVoorde Hall advised they should first vote on the amendment and then the
prime motion as amended.
Mr. Hill SECONDED Mr. Dodd's amendment.
Vice Mayor Coy said the assumption that government doesn't need a little more each year
to function is a flawed and inappropriate since things get more expensive. She said for the
13 years that she has been serving, she has found people amenable to raising taxes to
accomplish their requests. People are not telling her that they pay too much taxes but
asking her to fix the lagoon or their road.
She also supported the idea of a homestead exemption cushion, at least until they see how
much the insurance increase will be and noted it would be an unfair labor practice for the
City Manager to guarantee a certain increase for the employees.
She said any surplus could be used towards moving the Public Works Compound to the
Airport. She supported setting the millage rate at 3.8.
Ms. Kinchen said she agreed with Mr. Hill and Mr. Dodd.
Mr. Dodd stated in the presented budget, there is $400,000 to do the engineering study to
move the Compound; the City Manager and Chief Financial Officer have put together a 3.4
budget that covers everything the City would like to do, if they move to 3.8 they are signaling
that it will be 3.8 in September and he is not willing to accept that.
Vice Mayor Coy offered that if the cushion was set aside they would not need to raise taxes
two years from now. Mayor McPartlan said they don't know the exact number of the pay
increase or health insurance cost and if more is needed after setting the rate at 3.5, they will
have to send out TRIM notices to every resident within the City. They are only setting the
maximum rate at this point.
Regular City Council Meeting
July 12, 2017
Page Six
Mr. Hill said if citizens decide to increase the homestead exemption, the rolled -back rate will
be presented at that time and taxes will have to be raised.
ROLL CALL: Mayor McPartlan - Nay Vice Mayor Coy — Nay
Mr. Dodd—Aye Mr. Hill—Aye
Ms. Kinchen — Nay
Amended motion to set the maximum millage rate at 3.5 on the DR420 form failed 3-2.
ROLL CALL: Ms. Kinchen —Aye Mayor McPartlan — Aye
Vice Mayor Coy — Aye Mr. Dodd — Nay
Mr. Hill — Nay
Motion to set the maximum millage rate at 3.8 on the DR420 form carried 3-2.
17.124 B. Award Construction Services Agreement for Golf Course Clubhouse Restroom
Renovation/Remodel to L. H. Tanner Construction. Corp. in the Amount of $38,987
and Authorize the City Manager to Execute Appropriate Documents (Transmittal,
Invitation to Bid, Bid Tab, Agreement)
The City Manager said staff went out to bid, L.H. Tanner was the low bidder and
recommended approval.
MOTION by Mr. Hill and SECOND by Mayor McPartlan to approve staff recommendation.
ROLL CALL:
Motion carried 5-0.
Vice Mayor Coy — Aye
Mr. Hill —Aye
Mayor McPartlan - Aye
Mr. Dodd —Aye
Ms. Kinchen —Aye
17.125 C. Consider Allowing Property Owners to Serve on City Boards and Committees
(Transmittal. Applications. Advertisement)
The City Clerk explained that she received an application from a property owner that
requested to sit on the Parks and Recreation Advisory Board.
Mr. Hill said the rules in place are sufficient. Mayor McPartlan added that the applicant can
participant in the meetings and address Council at any time. It was the consensus of
Council to keep the residency requirement.
13. CITY ATTORNEY MATTERS - None
14. CITY MANAGER MATTERS
The City Manager thanked the City employees, the Lions Club, and the fireworks provider
for the great 4t" of July.
He reported that Brothers Construction is on site to repair the piers; the staging area is
southwest corner of the overflow parking; unauthorized access in the construction zone will
be enforced. Vice Mayor Coy asked that the summary he provided be given to the Chamber
of Commerce.
Citizens Budget Review Advisory Board Page 5
Meeting Minutes of July 10, 2017
Mr. Herlihy suggested that the Board recommend the 3.8 Millage Rate for the DR420
and before the final Millage Rate is set by City Council to propose to them considering
establishing a fund to help offset the shortfall that will be created by the increased
Homestead Exemption. Mr. Napier stated that would require a motion.
Mr. Hoffman made a motion "That Ed's presentation, minus the last slide, be presented
on Wednesday to City Council with the idea that we recommend the 3.8 for the 420
disclosure and that we, in line with Mr. Frank's comments, support the City's
Administration Budget with the 3.4 rate, but that we want them to give serious thought
and consideration to the future Homestead Exemption Referendum which will require a
tax increase at some time in the future." The motion was seconded by Mr. Herlihy.
Following a brief discussion about the motion's intent, it was agreed that it stated the
Board's recommendation to the Council. Mr. Napier called for a vote.
ROLL CALL: Mr.
Herlihy
—Yes
Mr.
Mota —Yes
Mr.
Napier
— No
Mr.
Hoffman —Yes
Mr.
Frank —Yes
Ms.
Ring — Yes
Motion Passed: 5 — 1
Mr. Herlihy stated that he will send the presentation to Mr. Killgore who will forward it to
the Board for review. He requested that if there are any changes they be
communicated to Mr. Killgore as soon as possible.
Mr. Napier suggested providing the Council a memorandum rather than the PowerPoint
Presentation. Mr. Herlihy explained that experience has proven that the PowerPoint is
helpful in showing the Council what the Budget Review Committee is recommending.
Mr. Mota supported the presentation, stating that is easier to understand the rationale if
it is explained.
B. Discussion of Topics for Next Meeting on July 31, 2017
Mr. Napier instructed Mr. Killgore to follow the same format for the next Agenda.
9. Admiourn — There being no further business Chairman Napier adjourned the
meeting at 7:15 p.m.
M
Chairman Larry Napier
/sm
Date: