HomeMy WebLinkAbout07-20-2020 BAC MinutesCITIZENS BUDGET REVIEW ADVISORY COMMITTEE
MINUTES OF REGULAR MEETING
JULY 20, 2020
Chairman Napier called the Citizens Budget Review Advisory Committee meeting
to order at 6:00 p.m.
II. Pledge of Alleaiance was recited by all.
III. Roll Call
Present
Mr.
Lewin
Mr.
Hall
Mr.
Napier
Ms.
Carlo
Mr.
Hoffman
Mr.
Herlihy (via Zoom)
Absent
Mr. Keerthi Weragoda (a)
Also Present
Paul Carlisle, City Manager
Ken Killgore, Administrative Services Director/CFO
Cindthia Watson, Human Resources Manager (via Zoom)
Janet Graham, Technical Writer (via Zoom)
IV. ADDroval of Minutes
A. Meeting of June 29, 2020
Mr. Napier asked if all Committee members had reviewed the Minutes of June 29, 2020.
All indicated they had. He called for a motion. A motion to accept the Minutes as
presented was made by Mr. Hoffman, seconded by Mr. Hall, and approved unanimously
via voice vote.
B. Presentation of Draft Budget by Ken Killgore, Administrative Services
Director/CFO and Committee Discussion of the Draft Budget and Capital Improvement
Plan
Mr. Killgore gave a PowerPoint presentation (SEE ATTACHED), which he stated was
basically the same as the slides that he presented at the last meeting. He briefly reviewed
the slides from the previous meeting and then discussed in more detail the slides that he
had added for this meeting.
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MEETING MINUTES OF JULY 20, 2020
Mr. Killgore stated the purpose of this meeting is to establish a proposed budget
recommendation to City Council, who will be meeting on the 22nd of this month. Part of
their agenda is to establish the proposed millage that goes on the trim notices. This
Committee will vote this evening on the proposed millage. The proposed budget has
been reduced by $302,000.00 over this year's budget. Personnel costs are down
$11,000.00, mostly due to the reduction of insurance premiums by 3%. No allocation is
included for any pay increases. There is no increase in full-time employees, and actually
two part-time positions were reduced. He reviewed that 80% of the General Fund
revenues come from property taxes, franchise fees, utility taxes, and those revenues that
are received from the State. The biggest concern for this coming year is the State
revenues, and hopefully the year after next there will be no severe reductions in property
tax revenues.
Regarding the Certified Taxable Values, Mr. Killgore reviewed that the rollback millage
would be 2.8091. It was not thought that the budget would be balanced at the 2.8091
rate. The same millage as this year, which is 2.9399 was used. Certified Taxable Values
did increase 7.18°/u in total from last year. A big part of that was the reassessments at
4.74%. Keeping the millage from the previous year (2019 tax role), that millage was
3.1514. So rather than sticking to the 2.9399, which is the current year millage, if staff
went back to the year before that, it would be the 3.1514. That would generate an
additional $300,917.00 over and above what has been budgeted in the current draft. He
reviewed the charts which he has added.
Summarizing, Mr. Killgore said there are several items that are still unsettled. There have
been no discussions regarding the labor agreements. It is unknown as to what sort of
legal settlements there maybe that will have to be addressed. He is concerned that there
may be some shortfalls in revenues. That is one of the reasons that strong reserves are
kept. Mr. Carlisle commented that the State will not set revenue shares until August. So
when the trim notices are looked at, it will not be known what the State revenue share
projections are going to be for the next year. Mr. Killgore stated there is still a lot of
uncertainty due to the coronavirus situation.
Mr. Killgore reviewed the options on the millage that some might want to consider, which
would be levying the rollback millage of 2.8091. That would be advertised on the trim
notices as no increase in tax, but it would be necessary to go to the current draft and cut
out another $186,000.00 of expenses. No pay increases and reduction in the level of
service would still hold true. The only other option is to balance the budget using the
reserves. With a similar scenario of levying the same millage of 2.9399, there are no pay
increases. Levying the 3.1514 millage would be advertised on the tax notice with a 12.2%
increase in taxes. That would add another $300,917.00 to the amount that has been
budgeted for revenues at this point and give some room for labor negotiations and some
cushioning for legal fee settlements. The budget is balanced at the 2.9399. The reserves
are at $5 million. His recommendation is not to look towards the reserves for balancing
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MEETING MINUTES OF JULY 20, 2020
the budget. That is what has been done over the years --always staying away from using
those reserves for unexpected events as a safety net.
His recommendation is to set the proposed millage at the 3.1514 rate, which is the rate
that was used in 2019. After further budget discussions, City Council will be presented
with more details in the budget in August during a regular City Council meeting to prepare
them for the two public hearings in September. He stated the 3.1514 is what his staff
suggests, and the next agenda item will be when these members actually vote as a
committee to decide whether to go with the 3.1514 or the same rate as this year, which
is 2.9399, or possibly at the rollback at 2.8091, or somewhere in between those rates.
He then called for questions or comments from the Committee members.
Mr. Lewin inquired If the budget now is predicated on the 2.9399. Mr. Killgore stated it is.
Mr. Lewin asked, if it is predicated on the 2.9399, is Mr. Killgore suggesting the budget
be redone using the higher millage. Mr. Killgore stated, if City Council is agreeable to
going higher, then yes, there would be room to either set funds aside for the unexpected
and proceed with negotiations with something to bargain with. Mr. Lewin asked if Mr.
Killgore is suggesting beginning with the 2.9399 rate and negotiating somewhere in
between that and the lower rate. Mr. Killgore stated there will be negotiations between
now and setting the final millage. There would be another month or so of data on
revenues to get more comfortable with those, and the budget would be further adjusted
between now and then to allow for either increasing the millage rate or to show
modification using reserves, or further cuts to the operating expenditures. Mr. Carlisle
commented that whatever number is set in the trim notices is the cap for where the budget
could be set. The cap can be reduced as the budget process is gone through, but it
cannot be increased once that millage rate is set.
Mr. Herlihy stated that Council is going to vote at their next meeting to accept $924,000.00
under the CARES Act from the County. He asked where that money will appear in the
budget. Mr. Killgore stated that actually would not be a part of the annual budget process.
The budget would be established for the amount that is provided, but those funds under
the COVID-19legislation cannot be used for making up for shortfalls in revenues. Itwould
have to be spent on things that were COVID-related expenditures. Also on the agenda
is a program to offer grants using those monies. Mr. Carlisle stated this is only phase
one of the program. All the funds in the first phase have to be spent by September. So
none of that money can be used in next year's budget. The second phase of what is
received from the State has to be spent by December 30. None of that money carries
over into 20-21.
Mr. Herlihy commented that the reason Mr. Killgore recommends the millage be approved
at 3.1514 and the budget is at 2.9399 is to give City Council the room to move up when
they get to the public hearings in September. If the 3.1514 is not used and just the 2.9399,
if it is necessary to go up after the fact, the City has to do a mass mailing to every
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MEETING MINUTES OF JULY 20, 2020
household in Sebastian, which could be very costly. That gives City Council the flexibility
between now and September if they have to go up.
Mr. Hoffman asked how the meeting between staff and the Property Appraiser went. Mr.
Carlisle stated he has not gotten a meeting with the Property Appraiser yet. Mr. Hoffman
asked concerning personnel that last year was the first year that school resource officers
were included. Mr. Carlisle stated there is one officer in each school in the City as well
as the charter school. Mr. Hoffman asked what happens if there is a closure and the
schools are not in session. He asked if those people have to be reinstituted as full-time
employees. Mr. Carlisle stated he just got a contract back from the School District. The
agreement is that they will have to pay 50%for each resource officer. Mr. Hoffman asked
if that will be changed. Mr. Carlisle stated he does not anticipate it changing.
Mr. Hall inquired about the deletions of the part-time employees. He inquired if that is
something staff feels is not needed or is that being done just to decrease the budget. Mr.
Killgore stated that the part-time maintenance worker position is being given up, and that
individual moved to a full time slot that was open.
Mr. Napier stated he is pleased with the budget, as this has been a difficult year.
V. Discussion of Proposed Millace and Vote on the Committee's Recommendation to
City Council for Settina the Proposed Millace
Mr. Napier stated there are three options: the rollback at 2.8091, the current year rate of
2.9399, and last year's millage at 3.1514.
Mr. Hall suggests the 3.1514 millage be used, giving staff the ability to negotiate with the
unions and also to add some flexibility for any contingencies that might come along with
the uncertain times that are being experienced this year.
Ms. Cards agrees with the recommendations of staff.
Mr. Lewin agrees with the recommendation of 3.1514.
Mr. Heriihy agrees with the 3.1514 rate.
Mr. Napier prefers the rollback, but he understands the conditions that are present this
year. He agrees with the 3.1514 rate.
A motion that the Committee approve the recommendation from City staff that the 3.1514
be used was made by Mr. Hoffman, seconded by Ms. Cerda, and approved unanimously
via voice vote.
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MEETING MINUTES OF JULY 20, 2020
VI. Aaree on Next Meetino Date to be Monday. August 3, 2020.
All Committee members were in agreement to have the next meeting on August 3, 2020.
VII. General Discussion by Members — None
Vill. Comments by Staff
Mr. Carlisle thanked the Committee for their support. Mr. Kiligore expressed the same
sentiment.
IX. Public Comment -- None
X. Adjourn
There being no further business, Chairman Napier adjourned the meeting at 6:40 p.m.
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