HomeMy WebLinkAbout07-15-2024 BAC MinutesCITIZENS BUDGET REVIEW ADVISORY COMMITTEE
MINUTES OF REGULAR MEETING
JULY 15, 2024
Acting Chairperson Cerda called the Citizens Budget Review Advisory
Committee meeting to order at 6:00 p.m.
II. Pledae of Allegiance was recited by all.
III. Roll Call
Present
Ms. Reed (alternate)
Mr. Hall
Ms. Cerda
Mr. McGinn (Zoom)
Mr. Hoffman
Mr. Newhart
Not Present
Mr. Napier %VcuSeD)*
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Also Present
Mr. Brian Benton, City Manager
Mr. Ken Kilgore, Director of Finance
Ms. Cindy Watson, HR Director
Mr. Joseph Perez, AV Technical Assistant
Ms. Janet Graham, Technical Writer
Ms. Cerda stated that Ms. Reed would be voting in place of Mr. Napier, who is absent.
IV. ADDroval of Minutes: Meeting of March 4, 2024
Everyone having had a chance to review the Minutes from March 4, 2024, Ms. Cerda
called for a motion. A motion to approve the Minutes as presented from March 4, 2024
was made by Mr. Hoffman, seconded by Mr. McGinn, and approved unanimously via
voice vote.
V. Review of FY 2024 1 st and 2nd Quarter Budaet Reports
Mr. Killgore reviewed the 1 st and 2nd Quarter Budget Reports. He said there were a few
corrections. On the 1st Quarter Report on the attachment, it shows the budget changes.
He did make an error at the bottom where it lists Adjustments Previously Authorized by
the City Manager, the Budget Before Change and the Budget After Change had a couple
of corrections. The line marked Contractual Services should have been a Starting Budget
Before Change of $7,900.00, the change was $690.00 for a Budget After Change of
$7,000.00. On the line listed as Appropriated from General Reserves, Budget After
Change should have been $297,212.00. He will make those changes.
CITIZENS BUDGET REVIEW ADVISORY COMMITTEE PAGE 2
MINUTES OF REGULAR MEETING
JULY 15, 2024
Mr. Killgore reviewed the General Fund, the Stormwater Fund, the Golf Course Fund, the
Airport Fund, and the Building Fund.
Mr. Killgore also reviewed the Capital Projects report as well as the Quarterly Investment
reports, and the reports from all the departments.
Addressing the 2"d quarter, Mr. Killgore stated that Mr. Hoffman had pointed out a couple
of dates that were not presented correctly. On the Airport Fund in the penultimate line, it
says September 30, 2023 ending resources should read September 30, 2024. The same
thing applies to the Building Fund. Regarding the General Fund, the fund balances and
investments for the quarter included a number of items that were presented to the Council
during the quarter. On the Quarterly Investment Summary, the date should be March 31,
2024. He will make those corrections before the report goes to City Council. He then
called for questions/comments.
Mr. Hoffman — As to the expenses in the General Fund, the Finance Department is the
only one that is over 60%, and he questioned that figure. Mr. Killgore said that is the
payout of the retired Finance Director. The Rescue Plan was discussed between Mr.
Hoffman and Mr. Killgore, and Mr. Killgore answered Mr. Hoffman's questions. Mr.
Hoffman commented on the Golf Course debt. He also asked for an explanation of the
$500,000.00 with the Florida Trust. Mr. Killgore explained that. Mr. Hoffman asked
regarding the Capital Projects report. Although it is improved, he questioned why the
report goes back to 2022, pointing out the baseball backstops project. Mr. Benton pointed
out that some of these projects such as the baseball backstops, when going out for
pricing, was right when COVID pricing hit, and that greatly increased the cost. Staff were
hoping that after a year or two the pricing would come back down so as to be within the
budget. That has not been the case, but that project is currently in design, and it will be
moving forward to hopefully do the backstop replacements in the wintertime between the
spring and fall seasons of baseball. Mr. Benton mentioned several other projects and the
status of those projects. He said the emphasis is on getting these projects moving and
completed.
Mr. McGinn -- Asked Mr. Killgore to explain the line item, Deferred Compensation, which
Mr. Killgore explained.
There being no further discussion on this item, Ms. Cerda called for a motion to approve
the 151 and 2nd Quarter Budget Reports. A motion was made by Ms. Reed approving the
1s' and 2nd Quarter Budget Reports, seconded by Mr. Hoffman, and approved
unanimously via voice vote.
VI. Presentation on Draft FY 2025 Budoet and Proposed Millage
CITIZENS BUDGET REVIEW ADVISORY COMMITTEE PAGE 3
MINUTES OF REGULAR MEETING
JULY 15, 2024
Mr. Killgore reviewed the Draft for Fiscal Year 2025 Budget and Proposed Millage. There
was extended discussion on this item among Committee members, Mr. Killgore, and Mr.
Benton. An explicit explanation by Mr. Benton was made regarding changing the HRA
benefit to an HSA benefit in the health insurance plan. Mr. Killgore explained the draft
page -by -page, and there was general discussion among Mr. Killgore, Mr. Benton, and the
Committee members regarding employee additions/deletions, playgrounds, parks, the
golf course, road repair, etc. Mr. Killgore addressed property values and millage, and he
explained that item. There was an extended discussion among Committee members, Mr.
Killgore, and Mr. Benton on this item. Mr. Killgore went on to say that, if there is a change
over 3% of our values, that millage can be adjusted at the last minute of the process.
However, that would be before we actually report to the tax collector what the City's rate
is going to be. In September, those adjusted values would be given, whichever way they
go, and the City has the right, if it is more than 3%, to make an adjustment. Mr. Killgore
then reviewed the last slide showing the millage at the rollback rate and kind of revenues
that would be provided using last year's rate. That shows the change in the taxpayer's
obligation between rollback and using last year's millage rate. Mr. Killgore stated that
the group insurance property and liability insurance costs have not been settled yet. An
important point was made that, if the proposed millage is set at the 3.9155, that would be
advertised on the trim notices as a 7.02% tax increase. He further stated that the
proposed millage be set tonight, and this matter will be considered by the City Council on
July 24"'. There were further questions/comments by members of the Committee after
which Ms. Cerda called for a motion. A motion recommending to City Council a millage
rate of rollback at 2.9859 was made by Mr. Hall. There was no second, and so the motion
died for lack of a second. Ms. Cerda called for another motion. A motion setting the rate
of 3.9155 was made by Mr. McGinn, seconded by Ms. Reed, and was carried by a voice
vote of 5-1 in favor.
VII. Next Meetino Date -- Monday, July 29, 2024
Vill. Adiourn
There being no further business, Vice -Chairperson Cerda adjourned the meeting at 7:15
p.m.0 4Amer_Ce�r
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