Minutes 02-28-11
MiNUTES OF THE FiNANCIAL ADViSORY COMMITTEE MEETING HELD IN
CONFERENCE ROOM A, AT THE LIBRARY,
208 S. SEACREST BLVD. BOYNTON BEACH, FLORIDA,
AT 6:00 P.M., ON MONDAY, FEBRUARY 28,2011
PRESENT:
Don Scantlan, Chair
George Feldman
Dave Madigan
Merline Pamplona (Arrived at 6:01 p.m. )
William Shulman
Barry Atwood, Director of Finance
Tim Howard, Deputy Director of Finance
Kurt Bressner, City Manager
ABSENT:
Terry Lonergan
Michael Madalena
Chair Scantlan called the meeting to order at 5:54 p.m. Roll was called and a quorum
was determined to be present.
There were no changes to the agenda.
Motion
Mr. Madigan moved to approve. Mr. Shulman seconded the motion. The motion
passed unanimously.
1. Introduction of City Staff Budget Team
(Introductions were made later in the meeting)
2. Approval of Minutes - (if available)
. February 7, 2011
Mr. Shulman commented on Page 7 he wanted it to be clear that, "I agreed entirely with
Mr. Madigan's suggestions that some recognition be given to all associations who
donate money and, as a matter of fact, I changed my program to so indicate."
1
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
Motion
Mr. Madigan moved to approve the minutes with the amendment. Mr. Feldman
seconded the motion. The motion passed unanimously.
3. Review and discussion of Citizen Survey final results (e-mailed in advance
and attached)
(Merline Pampfona arrived at 6:01 p.m.)
Chair Scantlan advised he took the number of responses cast and found a sample size
calculator to determine the level of confidence and margin of error with a population of
40,000. The City's population is 66,000; however, he reduced the number to capture
only the adults. With an hypothesis of 99% and a margin of error of 5.5% would equate
to a sample size of 500. Chair Scantlan thought the response was a good sample size.
Mr. Bressner felt the 40,000 number would be high. The registered voters total in the
range of 32,000 would have been more appropriate perhaps. It would have made the
results even better. The assumption of a normal distribution would hinge on the
question, if it was totally random. Chair Scantlan inquired out of the 513 responses,
how many were City employees. Of the responses, 66% gave their name and address.
It could be an area that would be challenged.
Mr. Feldman inquired about the format that would be used to present the survey and the
results to the City Commission. Mr. Bressner surmised it would be part of the overall
report that would be submitted. It would be an integral part of the Committee's work
product along with the individual project reports. The fact it could include City
employees is a possible criticism the Committee should be prepared to answer. True
randomization is critical to the credibility of the results.
Sharyn Goebelt, Human Resources Director, advised she saw two names that were
familiar to her as employees. Many responses left the name blank.
Self-introductions were made of all those present.
Mr. Madigan added the randomization is extremely important. An uninformed person
would view the results as not even 2% of the population. It would be critical to include
the information and source of Chair Scantlan's calculations. Mr. Atwood would include
the information in his report. Observations such as the fact 70% of the responses were
in favor of raising the fee to ride the Shopper Hopper and of those that responded 94%
had never used the Shopper Hopper would be pointed out.
Mr. Atwood suggested the results as they relate to any revenue or expenditure item
should be included with those reports also. He noted location and public safety were
the most important items for moving to the City and staying in the City which are
2
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
background type information. Seventy-three percent of the respondents were not in
favor of cutting public safety to maintain the tax rate. Roughly half were not in favor of
employee layoffs and furloughs to maintain the tax rate at 6.7626. Chair Scantlan
cautioned it would be plus or minus 5.5% margin of error. Mr. Atwood suggested any
recommendation that is supported by the survey data with a clear majority, could be
used as a comment. Chair Scantlan offered the survey was one of his assignments so
he would address the initiative in general. If any of the questions related specifically to
another topic, the data obtained should be included in the individual recommendations.
Mr. Atv'v'ood continued the survey results were 60% in favor of decreasing sanitation
services versus an increase in fees. The survey revealed 68% agreed to increasing
property taxes rather than reducing police coverage or response time. Sixty-one
percent were in favor of increasing utility fees semi-annually rather than annually. A list
of all percentages had been compiled and included with the minutes.
Chair Scantlan added in his contact with the citizens, it shocked him how many people
indicated they only put their garbage can out once a week. The industrial size garbage
cans contributed to the reduced need. Mr. Atwood concurred and it was verified in
comments from retiree communities. Mr. Feldman advised in his community, twice a
week pickup would be needed. Mr. Bressner questioned if there was enough scalability
in the system that some areas could opt to continue to pay for twice a week service
while others, as a community, could opt going to a single pickup a week. It would
depend on the staffing schedule and if the equipment and manpower would be reduced
to meet the lesser demand. Jeff Livergood, Director of Public Works and Engineering,
noted it would be difficult. There was further discussion and it was determined it would
have to be an entire community subscribing to once or twice a week pickup, not an
individual homeowner choice. Mr. Feldman noted the communities would have to be
contacted and given the option including the price differential. Mr. Livergood advised
his Department wanted to provide the service the public was willing to pay for. It would
be easier to do in communities with well established homeowner associations;
otherwise it would be very difficult.
4. Presentation of budget development plans by City Staff Budget Team
Mr. Bressner advised the Team had started last year and over the last four weeks was
determining if the fundamental assumption of the way business has been done could be
reframed. Two core areas of operation were public health and safety, and sustainability
defined as development, building code, environment, parks and recreation. Public
health and safety would include police, fire, water and sanitation. The idea was brought
up to establish a public safety fund showing index revenues to pay for the services.
There would then be indexed revenues to meet the other needs. Utility and Solid Waste
are enterprise funds. Public Safety includes a variety of revenues; property taxes,
charges for services such as interlocal agreements, fines and forfeitures and others.
The concept was to show the citizens where their tax dollars and revenue streams are
going. Sustainability revenues would include building permit revenues, state shared
3
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
revenues, sales tax revenues, park fees for recreation services and others. The change
would delineate the revenue streams and the shortfalls to provide the core services.
The survey did indicate the citizens were willing to pay more in property taxes and fire
assessment to maintain the level of services. The residents and businesses would
know what monies are dedicated to meet the purposes. Mr. Bressner acknowledged
that all the property tax revenues of $28 million would only cover 50% of the cost for
Police and Fire. The fire assessment revenue is $3.8 million and reduces the gap in
cost to maintain the service level. The intergovernmental revenues from Fire and Police
would also be added in. The final shortfall has not been determined.
The concept would be a way to communicate to the community and Commission the
cost to maintain the level of service and the available revenue to offset the cost.
Chair Scantlan asserted the line item expenses would have to be available. Mr.
Bressner advised they would be recommending the creation of a Public Safety Fund
which would capture the pension cost, payroll cost, operating cost and equipment as a
total cost analysis. Pending State legislation may have an impact on pension costs, but
not until next year. The survey indicated the citizens liked the level of service and were
willing to pay for it.
Chair Scantlan asserted the first assumption would be taxes would not be raised. Mr.
Bressner contended that would be a false assumption this year. Chair Scantlan asked if
no tax increase were the starting point, would it reveal the 15% reduction exercise
would be the consequence. Mr. Bressner advised that would be a political assumption.
Services were being provided and the question is, are the taxpayers willing to pay for
those services and at what level. It is not a symbolic gesture of maintaining a property
tax rate any more. It has been done with one-time revenues to fill the gap created by an
over 40% drop in the taxable value in the City within the last two and a half years. Mr.
Bressner recalled when the taxable value peaked in 2007 the millage rate was reduced
appreciably and then the free fall happened. A $12 million dollar gap has to be met
and will require re-positioning of staff resources by consolidating department operations,
programs and services. Duplication of services has to be continually monitored to buy
efficiencies and cost savings more predominately in the sustainability portion of the
operation. It covers only 25% of the total cost in the General Fund.
Mr. Feldman understood the 15% reduction had already been done. Mr. Bressner
questioned how realistic it was to maintain the level of service. The information would
be available on the decrease in service levels to meet the 15% reduction. The survey
results are an intricate part to begin discussions on the budget. He commended the
Financial Advisory Committee for having the tenacity to ask the questions of the
taxpayers.
Mr. Atwood noted a 6% cut last year was presented but the Commission would not
apply it to public safety and all other departments were forced to pickup that share. To
4
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
compensate for not including public safety, it would mean 20% cuts from all other
departments. Mr. Bressner recalled all the special interest groups came and lobbied to
maintain programs that were feel-good programs that survived another year. The
budgetary process was littered with programs that were recommended to be shed and
the Commission brought them back.
The Budget Team wanted to make sure the Financial Advisory Committee would be
engaged early in the process before the Commission sees the budget and sit in concert
on the direction to be taken. There may be a few fundamental differences, but Mr.
Bressner did not feel they would be significant.
Mr. Madigan supported indexing expenses rather than revenues to determine the
amount of revenue needed. Controllable and uncontrollable expenses can be
separated to find efficiencies and then calculate the revenues needed to cover all
expenses. Mr. Bressner commented the City has $8 million of unfunded mandates by
State and Federal government covering all departments. The programs are good
programs, but expensive and required by law to maintain the programs.
Mr. Bressner was pleased with the input from the Financial Advisory Committee and the
different perspective that it reveals. The individual recommendations should be turned
in to the City Manager by March 14th and staff would format the recommendations for
consistency. Chair Scantlan announced the March 21 st agenda would include voting on
each recommendation.
Motion
Mr. Feldman moved to cancel the meeting on March 7 and the next meeting be March
21st. Mr. Madigan seconded the motion. The motion passed 4-1 (Mr. Shulman
dissenting) .
Lori LaVerriere, Assistant City Manager, distributed a draft of the budget schedule. Mr.
Bressner noted he planned to submit the budget to the Commission on June 15th. The
budget workshops were tentatively scheduled for July 11, 12, and 13 to meet statutory
guidelines for adopting a tentative millage rate. It would be helpful to have a preliminary
budget prepared for the Committee's review by May 9th. Mr. Atwood noted the detailed
department budgets would be available and the City Manager would prepare a
summary format. It was anticipated from May 9th to June 15th the Budget Team and
Finance Committee could work together to finalize a formal proposed budget to the
Commission.
Mr. Bressner advised the Committee should decide how they want to integrate their
findings into the budget. Chair Scantlan proposed the report be in the budget as a
separate chapter, following the City Manager's summary.
Chair Scantlan thanked the Budget Team for attending the meeting.
5
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
5. Progress update on assigned projects by each Financial Advisory
Committee Member
In response to Mr. Shulman's question, Chair Scantlan advised all the assignments
were not allocated. Chair Scantlan's two projects were the online billing that was
accomplished and the survey he had reported on earlier. Mr. Feldman advised he had
interviewed Mr. Livergood of Public Works and his team. He also interviewed Howard
Ellingsworth, Chair of lrle Delray Beach Financial Advisory Committee. Deiray has
been contracting their sanitation services for the last 20 years. Discussions with ivir.
Livergood revealed if the service was contracted to the County, at least $3.5 million
would have to be realized to cover the transfer to the General Fund. Mr. Ellingsworth
advised their contract had some negative points and would not discuss any positive
points. Mr. Feldman remarked Mr. Livergood had a solid team and was very proactive
and aggressive in protecting what has been established in the City of Boynton Beach.
It had been the experience of one employee that a private contractor partnership would
result in less control over the service. Mr. Bressner suggested Mr. Feldman ask for a
copy of Delray's franchise Ordinance with Waste Management that should outline any
revenue limitations or rate increases. Mr. Atwood recalled Mr. Livergood had made
similar inquiries a few years ago and Waste Management could not generate in
franchise fees, using the current rate structure, the same amount that the Sanitation
Fund transfers to the General Fund at this time.
Tim Howard, Assistant Finance Director, explained the contract would cover all events
and the level of service to be provided and Waste Management would ultimately charge
the customer to cover everything. Chair Scantlan stressed that Solid Waste
Management is a profit generator for the City. Another company would not be able to
respond to the citizens' needs and pay a franchise fee at the same rates being charged
at this time.
Mr. Madigan had no update to give.
Ms. Pamplona reported she was finding it hard to come up with pros for a 15% cut.
Chair Scantlan pointed out the pro was not increasing taxes for those on fixed incomes.
Mr. Shulman had modified the Homeowners Association contribution to the City
program based on Mr. Madigan's suggestion that the HOAs be recognized. He
distributed his final report. Mr. Shulman's other project related to suggested increases
in revenue sources that needs to be reviewed by the City Manager and Mr. Atwood. He
submitted 49 suggestions that needed to be reviewed from a technical point of view and
legal point of view. Mr. Madigan inquired if the homeowners' letter should use the word
donation or contribution or investment. Attorney Cheraf would be consulted. Mr.
Bressner added the City would have to acknowledge the donation and provide an
appropriate tax letter. Mr. Shulman's third project was cell phones and take-home
6
Meeting Minutes
Financial Advisory Committee
Boynton Beach, FL
February 28, 2011
vehicles that was 90% complete at this time. Current data would be sent to Mr.
Shulman.
6. Proposed City Ordinance (Agenda Item attached) amending attendance
requirements of the Financial Advisory Committee (First Reading at March
1st City Commission meeting)
Chair Scantlan explained the prohibition of missing four meetings is inappropriate for a
board that meets every other week. There was discussion to recommend the second
option with the percentages. After the budget process is completed the Cormnittee
could then meet on a monthly schedule.
Chair Scantlan highly recommended the Board members attend the budget meetings
when possible.
7. Other Business
Motion
Mr. Madigan moved to make May 9th a scheduled meeting. Mr. Feldman seconded the
motion. The motion passed unanimously.
8. Adjournment
There being no further business to come before the Committee, Chair Scantlan
adjourned the meeting at 7:11 p.m.
udith A. Pyle, C
Deputy City Cle
7
FiNANCiAL ADVISORY COMMITTEE BUDGET SURVEY RESULTS
Staff Observations of Responses
(Numbers in Brackets Refer to Response Page Number)
1. 513 persons attempted the survey (1)
2. 97.3% maintain a residence in the City limits (2)
3. 45.3% are age 65+ (4)
4. 93.5% own their home (5)
5. The City's location and Public Safety were most important factors moving to the City(7)
6. The City's location and Public Safety were most important factors remaining in the City (12)
7. 9.0% own or operate a business in the City (15)
8. 73.3% not in favor of cutting Public Safety to maintain tax rate at 6.7626 mills (20)
9. 51.2% not in favor of employee layoffs or furloughs to maintain tax rate at 6.7626 mills (21)
10.89.8% in favor of continuing Mon-Thu, 7 a.m.-6 p.m. compressed work week (21)
11.69.9% in favor of increasing Fire Assessment ($68 to $88) to maintain Fire Service level (22)
12.56.6% in favor of the City considering outsourcing service delivery (22)
13. Large % either Agree or Strongly Agree to raise user fees to maintain service levels (23)
14.62.6% in favor of decreasing sanitation service pickup vs. increase of fees (25)
15 6Q ')01_ in f,>"rw ",f increa"'in.... n..",n,..,'-+" f'>"es VS .."'rl.,"'in.... O....li",.... "'overage/response t'lme (25\
. V.&.. IV "' IOVVI VI III ;:>II'~ /-"V/-,C;;ILY LOA . 1C;;\,.l\,.lvIlJ~ I VllvC;; v I
16.62.1 % in favor of increasing Utility fees semi-annually vs. annually (26)
17.94.3% have never used the Shopper Hopper (28)
18.70.1 % in favor of raising Shopper Hopper fares to cover operating deficit (28)
C:\Documents and Settings\pylej\Local Settings\Temporary Internet files\OLKAB\BUDGET SURVEY - Staff Observations of Results.doc