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Home My WebLink About08152007Special~~ 5~~~ HOME OF PELICAN ISLAND SEBASTIAN CITY COUNCIL FY2007/2008 BUDGET WORKSHOP WEDNESDAY, AUGUST 15, 2007 - 6:00 P.M. MINUTES CITY COUNCIL CHAMBERS 1225 MAIN STREET, SEBASTIAN, FLORIDA The Mayor called the meeting to order at 6:00 p.m. 2. The Pledge of Allegiance was recited. 3. ROLL CALL City Council Present: Mayor Andrea Coy Vice-Mayor Sal Neglia Council Member AI Paternoster Council Member Dale Simchick Council Member Eugene Wolff Staff Present City Manager, AI Minner City Attorney, Rich Stringer City Clerk, Sally Maio Airport Director, Joe Griffin Building Director, Wayne Eseltine City Engineer, David Fisher Finance Director, Shai Francis Human Resources Director, Debra Krueger Golf Course Director, Greg Gardner Growth Management Director, Rebecca Grohall MIS Director, Frank Losardo MIS Systems Analyst, Barbara Brooke/Barry Siepmann Police Chief, Jim Davis Police Lieutenant, Michelle Morris Police Lieutenant, Greg Witt Public Works Director, Jerry Converse Public Works, Tim Walker Public Works Assistant, Linda Kinchen 4. FY2007/2008 BUDGET A. Citizen Budget Review Advisory Board Report Chairman Oakes presented the committee's recommendation to City Council. City Council Budget Workshop August 15, 2007 Page Two B. Budget Presentation/Overview -City Manager The City Manager thanked Shai Francis and the Finance Department, as well as the department head team staying within their budgets and tweaking their proposed budgets. He then presented a power point presentation (see attached) City Council decided not to follow the agenda outline and instead, to have each member address their questions and concerns one at a time. Mr. Neglia thanked Finance and department heads and asked questions regarding: penalty on delinquent taxes; why the local half cent tax was down, where were the numbers for Police Pension revenues, were we omitting the skate and tennis facilities, what was the employee vending machine revenue, the interfund transfer from 163 stormwater; why were City Attorney operating expenses down but personal services up, were there two Finance account clerks; why the GMD increases in personal services, why the police department increases, and why had aircraft proposed operations increased. The City Manager responded the delinquent taxes was from when the Building Department was part of general fund and you won't see this in the future, the half cent tax was down due to the economy, the Police Pension revenues come in August and are transferred back out; that the facilities are still in the budget but could come out later on; that sales from vending machines fund employee dinners; that $500,000 comes over from stormwater to the general fund; that Finance reclassified one existing employee to a Junior Accountant but there are no new positions; that the Code Enforcement Budget is behind the Growth Management Budget; that the Environmental Planner position was only for a partial year last year but will be a full year for FY 08; the Police Department increase was based on PBA negotiations which will soon result in a new contract. The Airport Director responded that he had decreased anticipated operations from previous years to 77,000 (which number he corrected after the break). The City Attorney responded that his budget includes the expenditure for the Special Magistrate and litigation fees which are new this year. Mayor Coy called recess at 7:24 p.m. and reconvened the workshop at 7:36 p.m. All members were present. Mr. Paternoster commended staff for the budget. In response to Mr. Paternoster, Mr. Griffin apologized and said he checked airport operations figures during the break and found he mistakenly e-mailed the Finance Director the wrong number and it should be 49,500 operations for FY 08. Mr. Paternoster said the pie charts in the presentation still showed code enforcement in the police budget and the City Manager said he will change it. Mr. Paternoster discussed 2 City Council Budget Workshop August 15, 2007 Page Three the Conlon 4th cut stating that perhaps as growth occurs we may be able to cut back swale mowing and it was clarified that Conlon is paid by the area not per cut. Mr. Paternoster inquired about the reduction in medical insurance and the City Manager said it was a reduction in what was originally proposed but an increase from last year. In response to Mr. Paternoster, the Chief said there is currently a part time officer. Mr. Paternoster said the budget looks good and asked if we are still going to leave the comp plan in for now and the City Manager responded he would. The City Manager said he would cut the Conlon contract to $400,000 and then go into reserves to make up the other $18,000 deficit. Mr. Paternoster said he hopes the market rises and there are more revenue to bring in more officers. He asked the City Manager to check into federal programs to hire officers. The City Manager said we can look into COPS programs but cautioned against it and rather look to growth to help us which would serve us better financially. In response to Mr. Neglia the City Manager said the early retirement deadline is August 30, 2007. Ms. Simchick thanked the Budget Advisory Committee, staff and recipients of the early retirement and thanked them for their hard work. She responded to the woman who e- mailed us today about airport issues and hoped her questions had been satisfied with answers tonight about airport operations. She said if we cannot add officers we want to be sure they are equipped, the comp plan is due today and will address our needs, and would not want it to be removed. She requested the MIS Director to talk about the need for a T1 line. Mr. Losardo addressed City Council on its function and said it would increase efficiency of all networks citywide including police laptops and could accommodate streaming video of meetings on the website. He said the cost would be approximately $564 per month. He said it was not previously budgeted because the cost was much higher before. Ms. Simchick recommended this be looked into. Mr. Wolff thanked everyone for the lean budget, said he is looking forward to stepping up efforts to see if there are more competitive plans, said he believes the Bldg Dept. will need a paradigm shift and look at other agencies to see how they are doing things, agreed with freeze of new positions and employing overtime for better efficiency, suggested looking into how cost of sales at the pro shop could be improved, and said he was not sure a fourth cut was needed merely better management of three cuts and better use of herbicides on brazilian peppers. 3 City Council Budget Workshop August 15, 2007 Page Four Mr. Wolff asked about the $4,600 increase in City Council personal services and the City Manager said this was a portion of audio-visual services which was actually being moved to MIS budget. Mayor Coy thanked everyone for a marvelous budget and said all departments did a great job. 5. PUBLIC COMMENTS Todd Klitenic, Barber Street, Sebastian, member of Budget Committee, talked about the Conlon mowing project. Ed Herlihy, member of Budget Committee, urged Council to look at additional police officers. The City Manager said it may be possible to look at MSTU for police services for `09 but it may need a referendum noting it may have pitfalls but it may have benefits. He said his recommendation is still to hold the line but he works for Council and if Council wants to go there we will find the money. The Finance Director said the cost for a starting police officer is $54,638 including benefits. Mr. Paternoster asked if Council would agree with looking into any federal funding for police officers and it was the consensus of Council for the City Manager to look into it. Mayor Coy noted if everyone takes the retirement we might have some extra money, but pointed out that Council decided to go with a lower millage and she told the Chief then that would probably eliminate new officers this year. In response to Joe Scozzari, the City Manager further explained the COPS grant and said in his experience with the program it was more negative than positive. 6. COUNCIL COMMENTS/DIRECTION Mayor Coy recommended that staff be directed to proceed with the proposed budget. Mr. Paternoster agreed. Ms. Simchick said we will know by 8/30 about early retirements, recommended keeping PD vehicles in the budget, and looking into getting a T1 line to improve laptop services for public safety and citywide. Mr. W and Mr. Neglia agreed with moving forward. Mayor Coy again thank staff for their hard work. 7. Being no further business, Mayor Coy adjourned the meeting at 8:26 p.m. Approve he ugust 22"d, 007 Regular City Council Meeting. _ ATTEST: % v ..- Andrea Coy -Mayor Sally A. Ma' , MMC -City Clerk SEBASTIAN CITY COUNCIL FY 07-08 BUDGET WORKSHOP WEDNESDAY, AUGUST 15, 2007 PREPARED BY AL MINNER –CITY MANAGER FY 07-08 BUDGET PRESENTATION OVERVIEW Property Taxes and Tax Reform • General Fund Reserve Levels • General Fund Revenue Projections • General Fund Major Expense Highlights • General Fund Balancing Proposals • Special Revenue, Debt Service and CIP Funds • Enterprise Funds • Closing Comments • Questions and Answers • PROPERTY TAXES AND TAX REFORM FY 07-08 BUDGET PRESENTATION FY 07-08 BUDGET REFORM MILLAGE RATE FORMULA State Legislature has Mandated that Counties • and Cities Reduce Property Taxes for FY 08. Mandated Reform is Based on all Jurisdictions • Reaching Roll Back, Plus Additional Cuts Based on Compound Growth Rate. For Sebastian, Reform Equals Roll Back Rate • and an Additional 3% Reduction. TAX REFORM FORMULA BELOW THE STATE TAX BAR! Roll Back Rate $3.2121; State Mandated Rate is $3.1157 • Proposed Budget Uses $3.0519 Mills (Current Rate) • Budget 95% of Potential Ad Valorem ($4,580,045) • Reduced Budget by Additional $95,000 • $3.0519 Rate Helps Prepare for Future Super • Homestead Super Homestead (Tuesday, January 29, 2008) • Provides Exemption 75% Up to $200,000 • $1,000,000 or 8% Revenue Reduction • FY 07-08 BUDGET TAX COST Home Value$127,200 Homestead Exemption$25,000 Taxable Value$102,200 Roll Back Rate3.0519 Taxes$312 Balance Rate3.1157 Taxes$318 Current Rate vs.State Mandated Rate$6 Savings FY 07-08 BUDGET TAX RATE COMPARISONS PERCENTAGE MILLAGE RATE OF TOTAL TAXING DISTRICT(FY 07)TAXES 3.0519 17.6% City of Sebastian Proposed (FY 07) 5.3661 30.9% Indian River County (GF, LAB, EMS) IRC Schools (School Bond, CIP, Local 7.4430 42.9% Effort, GF) 0.6150 3.5% Hospital District 0.4620 2.7% St. Johns Water Management District 0.2045 1.2% Mosquito Control 0.1595 0.9% Sebastian Inlet 0.0385 0.2% Florida Inland Navigation TOTAL TAX MILLAGE17.3405 AD VALOREM REVENUE GROWTH TAX LEVY HISTORY 8.0000 MILLAGE RATE REVENUE (MILLIONS) 7.0000 6.0000 MILLAGE/$ IN MILLIONS 5.0000 4.0000 3.0000 2.0000 1.0000 0.0000 19861987198819891990199119921993199419951996199719981999200020012002200320042005200620072008 FISCAL YEAR GENERAL FUND BALANCING PROPOSALS FY 07-08 BUDGET PRESENTATION GETTING BALANCED At Budget Workshop $585,807 Over Budget • Proposed Balancing Measures Such As: • Skate Park Attendants ($19,000) • School Crossing Guards ($49,304) • Delay Comprehensive Plan ($50,000) • Cancel Crime Lab Partnership ($65,000) • Cancel 4Ditch Cut ($100,000) th • Early Retirement Incentive ($250,000+) • GETTING BALANCED As of August 15, 2007 -$118,227 Unbalanced • Costs Savings: • Increase Franchise Fee Revenue -$100,000 • Liability Insurance -$63,000 • Health Care Insurance –$39,104 • One Code Enforcement Position -$38,500 • PBA Contract -$50,000 • 3.5 Early Retirement Incentives -$170,755 • CRA Contribution -$5,364 • Total Savings of $466,723 • “THE HEART OF BALANCING” GENERAL FUND EARLY RETIREMENT PROPOSAL 14 Plus Years of Service w/In 37 Months of Age 65 • Incentive Payment: • $1,000 For Every Year of Service • All Earned Sick, Vacation Pay • Paid Health, Life, Dental and Eye Insurance Until Age 65 • Estimated Cost Approved Upto $225,000 (GF Reserve Fund) • Total Cost to Date -$99,432 –$125,568 for Remaining • Employees 3.5 Accepted Early Retirement Offer –5 Not Yet Responded • Potential Remaining FY 08 Payroll Deduction -$356,000 • WHAT COULD STAY? Skate Park Attendants ($19,000) • School Crossing Guards ($49,304) • Comprehensive Plan ($50,000) • Crime Lab Partnership ($65,000) • th 4Ditch Cut and More ($100,000) –$500,000 Contract • th Negotiated 4Cut ($80,000) • Twin Ditch 4x Between Easy & West Headwall • ($2,200) North Power Line Road 4x ($4,000) • Wimbrow 4x ($12,000) • ANYTHING ELSE? Potential for $225,000 Surplus • Don’t Plan This Now –Update September 10 th • (1Budget st Hearing) Don’t Add NEWPositions • Increase Contingency to Required 2% -$114,580 • ($239,580) Add Back Code Enforcement • Reduced Increased Revenue Lines for Conservativism • Combinations of the Above • GENERAL FUND RESERVE LEVELS FY 07-08 BUDGET PRESENTATION WORKING CAPITAL RESERVE $5,000,000 SUGGESTED BALANCE $4,500,000 AUDITED AMOUNT $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 199920002001200220032004200520062007 EST PROJECTED REVENUES FY 07-08 BUDGET PRESENTATION REVENUES FY 2007-08 MISCELLANEOUS INTERFUND REVENUES FINES AND FORFEITS TRANSFERS 4% 0% 6% CHARGES FOR SERVICE 3% AD VALOREM TAXES 39% INTERGOVN'T REVS 19% UTILITY TAXES AND LICENSES AND FRANCHISE FEES PERMITS 28% 1% REVENUES The Big Three (86%) $6,000,000 Tax Revenue Utility Taxes and Franchise Fees Intergovernmental $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 19981999200020012002200320042005200620072008 EXPENSES MAJOR HIGHLIGHTS FY 07-08 BUDGET PRESENTATION EXPENSES 2007-08 GENERAL FUND DEPARTMENTAL EXPENSES City Manager City Clerk City Council 2% NonDepartmental 3% 1% City Attorney 13% 2% Growth Management Finance 3% 3% Cemetery 1% MIS 2% Parks and Recreation 9% Human Resources 2% Building Maintenance 2% Police Department 37% Garage 2% Roads Code Enforcement Stormwater Utility 6% Engineering2% 12% 5% EXPENSES 2007-08 DEPARTMENTAL GROWTH $5,000,000 City Council $4,500,000City Manager City Clerk $4,000,000 City Attorney Finance $3,500,000 MIS Human Resources $3,000,000 Police Department Code Enforcement $2,500,000 Engineering Roads $2,000,000 Stormwater Utility Garage $1,500,000 Building Maintenance Parks and Recreation $1,000,000 Cemetery $500,000 Growth Management NonDepartmental $0 20042005200620072008 EXPENSE S 2007-08 GENERAL FUND GROWTH % Growth Related to Previous Year 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% FY 2005FY 2006FY 2007FY 2008 -5.00% POLICE EXPENSES 2007-08 POLICE PROGRAMS Special Operations Dispatch 9% 10% Administration 6% Support Services 7% School Resource Detective Division4% 12% Professional Standards 3% Code Enforcement Community Policing Unit Patrol Division 0% 4% 45% POLICE EXPENSES CATEGORIES FY 2006-07 FY 2007-08 Operation and Capital Capital Maintenance 1%7% 10% Operation and Maintenance 10% Personnel 83% Personnel 89% NONDEPARTMENTAL EXPENSES FY 2006-FY 2007- 0708 Unemployment$10,000 $10,000 Professional and Other Contractual (Comprehensive Plan)$0 $50,000 Utilities $81,800 $99,500 (Water, Sewer, Electirc, Telephone) Insurance$475,000 $400,000 Printing/Binding$9,145 $9,500 4th of July$19,000 $19,000 Supplies, Advertising and Special Events$19,986 $11,986 Riverfront Development (CRA)$289,760 $261,846 Contingency$124,228 $125,000 MAJOR EXPENSE HIGHLIGHTS New Comprehensive Plan -$50,000 (Under Cut Consideration) • All Capital Purchases are Replacement and Do Not Effect General Fund • Replace Code Enforcement Truck -$18,000 • Repair SPD Sally Port Gate -$15,000 • Replace (6) Portable Police Radios -$24,000 • Replace Truck/Winch in Signs Division -$16,570 • Replace Plan Copier (Building Funds) –Engineering $19,000 • Replace Stormwater Crew Truck -$35,000 • Replace Parks/Recreation Truck -$16,500 • Cemetery Scissor Jack and Mower Deck -$16,500 • Total Replacements –$160,570 • MAJOR EXPENSE HIGHLIGHTS - CUTS Unfunded Capital Request –$232,207 • Unfunded Personnel Cuts 15 Positions -$619,771 • 3 Police Officers • 1 Zoning Technician –Growth Management • 9 –Maintenance Worker Positions in Public Works • 1Building Maintenance • 2 Road Maintenance • 2 Stormwater • 2Parks and Recreation • 2 Part-Time Positions Cemetery and Clerical • One Previously Funded Position Cut –Code Enforcement • ($38,500) GENERAL FUND EXPENSE SUMMARY Capital 1% Contingency 1% Operating 25% Personnel 73% GENERAL FUND EXPENSE SUMMARY FY 2007-08 Capital 1% Contingency 1% Operating 25% FY 2006-07 Interfund Transfer - Out Capital 1% 5% Contingency Personnel 1% 73% Operating 24% Personnel 69% PERSONNEL COSTS FY 07-08 BUDGET PRESENTATION HEALTH CARE COSTS BENEFITS Goal –Continue Same Benefits • 100% Healthcare Coverage for Employees • 50% Dependant Care Coverage • Employee/Spouse • Employee/Child • Employee/Family • 100% Employee Coverage for Dental/Eye Insurance • 50% Dependant Care Coverage for Dental/Eye Insurance • Life Insurance/Long Term Disability • PERSONNEL EXPENSE SUMMARY (ALL FUNDS) EAP 0% Health Insurance Workers 12% Compensation 2% Retirement 10% Uniform 0% Salaries 69% FICA Overtime 5% 2% FY 07-08 BUDGET PERSONNEL QUICK STATS 73% of General Fund is Personnel Costs • Total Personnel Costs (All Funds) -$10,422,374 • Total Overtime -$242,400 • Health Care Costs -$1,036,818 • Dependant Care Coverage Costs -$295,639 • Retirement Contributions $1,010,381 • FICA Costs -$561,171 • HEALTH CARE COSTS Estimated 18% Rate Current Plan -BCBSIncrease Employee $440.98$520.35 Employee/Child $829.03$978.26 Employee/Spouse $912.82$1,077.13 Employee/Family $1400.11$1,652.13 TOTAL ANNUAL COST$1,129,626 $1,332,457 SPECIAL REVENUE, DEBT SERVICE AND CIP FUNDS FY 07-08 BUDGET PRESENTATION SPECIAL CONSIDERATIONS Potential Elimination of Community Center Collier Creek Project –Additional Funds Recreation Impact Fees to Help IRD/Main Street CIP Approval –August 22, 2007 SPECIAL CONSIDERATIONS Collier Creek Canal Funded By Series 2003 Issue • Project Funds Available $3,005,000 • Waiting Approval of $500,000 • If Community Center Cancelled • $1,500,000 Available –$4,505,000 ? SPECIAL CONSIDERATIONS Collier Creek Canal SPECIAL REVENUES Discretionary Sales Tax -$3,195,183 Local Option Fuel Tax -$762,559 Recreation Impact Fee -$125,000 Stormwater Utility Fee ($4/Month) - $940,373 Forfeiture Fund -$11,500 SPECIAL REVENUES DST HISTORY $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- FY 1999FY 2000FY 2001FY 2002FY 2003FY 2004FY 2005FY 2006 FY 2007FY 2008 (PROJ)(EST) SPECIAL REVENUES EXPENSES Discretionary Sales Tax ($3,195,183) City Hall Debt Service -$1,033,207 • Community Center?? -$568,444 (Cut) • Collier Creek/Wentworth/Potomac ?? • Blossom Ditch -$500,000 • •Police Vehicle Replacement (10) -$385,000 ¼Round Swale Project -$250,000 • Pedestrian Bridge (Periwinkle)-$200,000 • Equipment Lease Payment -$154,694 • 512 Corridor Improvements (MPO Grant Match $176,102) -$103,426 • Estimated FY 07 Fund Balance of $1,500,000 • Blossom Ditch Rehabilitation $500,000 Police Car Replacements (10 @ $38,500) and 0 New Purchases ¼Round –Finished Product Pedestrian Bridges (Periwinkle) $200,000 512 Beautification Project 512 and Roseland 512 and Barber 512 and Fleming DST FUND SPECIAL REVENUES LOCAL OPTION GAS TAX HISTORY $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- FY 1999FY 2000FY 2001FY 2002FY 2003FY 2004FY 2005FY 2006FY 2007FY 2008 (PROJ)(EST) SPECIAL REVENUES EXPENSES Local Option Fuel Tax ($762,559) Annual Operating Expenses (Public Lighting) -$203,699 • Paving Debt Payment -$300,000 • Easy Street Renovation -$150,000 • Part of $862,571 Council Allocation • ($600,000 DST; $112,571 LOG) Asphalt Overlay Program -$95,000 • Estimated FY 07 Ending Fund Balance $130,000 • Local Option Gas Tax SPECIAL REVENUES RECREATION IMPACT FEE HISTORY $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- FY 2002FY 2003FY 2004FY 2005FY 2006 FY 2007 (PROJ)FY 2008 (EST) SPECIAL REVENUES EXPENSES Recreation Impact Fee ($125,000) Community Center -$1,000,000 ($2,500,000 Allocation) • If Cut $1,000,000 or Smaller Portion Defer Main Street/IRD Bond • Riverview Park Upgrade -$10,000 • Shift to Indian River Drive/Main Street • Estimated FY 07 Ending Fund Balance -$70,000 w/ Community • Center New Community Center ?? $2,500,000 Recreation Impact Fees SPECIAL REVENUES STORMWATER UTILITY FEE HISTORY $840,000 $820,000 $800,000 $780,000 $760,000 $740,000 $720,000 $700,000 $680,000 $660,000 $640,000 FY 2002FY 2003FY 2004FY 2005FY 2006FY 2007 (PROJ)FY 2008 (EST) SPECIAL REVENUES EXPENSES Stormwater Utility Fee ($940,373) Series 2003 Debt Payment -$437,748 • General Fund Transfer -$500,000 (Ditch/Swale Mowing Contract) • New 4Cut Proposal (4Cut, Twin Ditch, S. Powerline, thth • Wimbrow) Tax Collector -$3,500 • OR Conlon Contract $400,000 • $100,000 Subsidy for Other Stormwater Operations • GF Lines 535320,535350,535355 (Sod, Cement and Culvert) • Estimated FY 07 Ending Fund Balance -$1,146,123 • Ditch Maintenance $384,000 Stormwater Fund DEBT SERVICE DATE RETIRE ISSUEDAMOUNTPROJECTDATEPAYMENTBALANCE 2003$11,625,000 City Hall2018$1,033,206 $9,145,000 2003$5,630,000 Stormwater2022$437,277 $4,815,000 2001$2,435,000 Golf Course2010$306,590 $1,140,000 1998$3,260,000 Road Projects2013$300,000 $1,566,994 ENTERPRISE FUND HIGHLIGHTS FY 07-08 BUDGET PRESENTATION ENTERPRISE FUNDS Golf CourseAirport Continuation of Golf •Shifting Gears to Economic • Programming Development Introduction of New Carts • Searching Avenues to Diversify • Revenue Overseeding Program – • Successful Researching Sale of Golf Course • Estimated 64,000 Rounds per • Year Est. FY 07 Balance of $23,049 • Actual FY 06 Balance of • $188,634 Actual FY 05 Balance of • ($168,017) ENTERPRISE FUNDS Building Department Continuation of Building Operations Slow Down • Total Elimination of 5 Positions –50% Reduction in Workforce • Estimated FY 07 Loss of $429,654 • Loss Includes Estimate of 2 Early Retirement Incentives ($72,254) • FY 08 Assumes FY 07 Loss of $54,326 • Consideration $66,000 in New Revenue • Contractor Licensing Still Under Consideration ($17,500) • Fund Balance Remains high $1,048,491 • Mild Rate Increase to Mitigate Loss ($66,000) • BUILDING DEPARTMENT LOSS PROJECTIONS $2,000,000 OLD TREND FY 08 TREND FY 08 (-1 POSITION) $1,500,000 $1,000,000 $500,000 $0 FYFYFYFYFYFYFYFYFYFYFYFYFYFYFYFY 2006200720082009201020112012201320142015201620172018201920202021 ($500,000) CLOSING COMMENTS FY 07-08 BUDGET PRESENTATION FY 07-08 TOTAL PROPOSED BUDGET $26,987,466 Airport Fund 1% Building Department Fund Golf Course Fund 2% 6% CIP Fund 18% General Fund 45% Debt Service Fund 5% Special Revenue Fund 23% BUDGET ACCOMPLISHMENTS Ahead of the Curve w/ Respect to Tax Reform • Meeting those Demands has Been Difficult - • SPD/PW Good Revenue Trends Remain Consistent • Total General Fund Expenses Have Reduced/Slightly • Increased Developing Better Plans for Long Range CIPs • Managing Enterprise Funds • Continued to Provide/Improve Services for Less • QUESTIONS AND ANSWERS FY 07-08 BUDGET PRESENTATION