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111► A APPLIED TECNNOLOGY& MANAGEMENT n L L- J _ Lf 400 S.AUSTRALIAN AVE.,SUITE 300 WEST PALM BEACH,FL 33401-5045 (561)659-0041 FAX 659-3733 WWW.APPLIEDTM.COM To: Mr. Jeffrey Livergood, City of Boynton Beach From: John Duchock, ATM RE: Canal and Waterway Reclamation and Maintenance Program— Draft Approach Date: December 10, 2009 cc: Mike Jenkins, ATM At the request of the City of Boynton Beach, ATM has prepared the following memorandum outlining a preliminary opinion on an approach and rough cost for studies related to the development, permitting and funding of a proposed stormwater canal maintenance program. The City is considering options to maintain and improve the integrity of the tidally connected stormwater canals within the City boundaries in order to retain their conveyance capacities and, where appropriate, improve environmental conditions. Excluded from this memo are any discussions of ownership, Right of Way requirements, and other legal issues related to the subject canals, although it is envisioned that the process would have to involve all stakeholders in order to be completed successfully. An inventory of the stormwater canals was provided to ATM by the City and has been reviewed and incorporated where appropriate to develop this draft study approach. At the direction of the City, we are focusing only on the tidally connected canals. The following summary highlights the current canal inventory, briefly describes current issues related to the condition and maintenance requirements of the canals, and serves as the basis for the preliminary study approach and cost estimates provided herein. • There are a total of 16 canals that connect to Lake Worth and the Intracoastal Waterway, with a total length of 10,953 feet. This does not include the C-16 canal which is maintained by the South Florida Water Management District. Only three of the 16 canals are dedicated to the public. The rest are privately-owned or unknown. • The canals currently owned/maintained by the Marina Village Master Condo Association, Inc. and Two Georges may be argued as "serving the public" as they contain publicly available slips. This is pertinent to seeking grant monies from NGOs such as FIND. • Primary issues are related to sedimentation within the canals caused by runoff from upland sources (i.e. direct surface waters from immediate areas around canal and stormwater drainage system/outfalls). Sedimentation has reduced the effective section of the canals and runoff has likely contributed to the accumulation of contaminants within the canals. • One of the critical elements to this project will be to identify and secure upland sites for use in staging and dewatering during construction. This may prove to be a challenge given the relatively developed nature of the coastal areas in Boynton Beach. Additionally, given the likelihood of dealing with contaminated sediments the handling and "disposal" of the excavated materials will be heavily scrutinized by both the public and permitting agencies. Coastal, Environmental, Marine, and Water Resources Engineering Memorandum Page 2 of 4 • Clean up through excavation of accumulated sediments would achieve both a restoration of the canal's conveyance capacity, as well as the direct removal of contaminants from the substrate improving sediment and water quality within the Lake Worth Lagoon Estuary. While the intent is not to improve private boating access, an ancillary benefit of this work would be increased depth within the canals. • There will be both permit-driven and practical limits to the amount of material and/or depth to which the canals may be taken. A typically accepted bottom elevation for maintenance of canals is no deeper than -5-ft relative to Mean Low Water. • Special consideration to protect public and private property and infrastructure must be taken. Excessive dredging in close proximity to shoreline structures could have a detrimental effect. • In order to participate in a City-sponsored canal maintenance program, the City would have to seek and obtain buy-in from private homeowner's for each canal. Additionally, front end coordination with permitting agencies (DEP and SFWMD) is recommended to identify chief concerns and requirements that will have to be addressed during the permitting stage. This requires dedicated time and effort for stakeholder participation and input which will define the final scope of a design and maintenance program. • Cost share and grant funds for public access, waterway cleanup and stormwater improvements are available through various sources, including EPA, FIND, and SFWMD. FIND grants will be limited to those canals where public access is maintained. Water quality and stormwater improvements both may be eligible for cost share funding from the EPA and SFWMD. Outline Study Approach and Cost Estimate The following represents an outlined approach to performing the studies required to establish a comprehensive canal condition summary and future maintenance and improvement program to be managed by the City. 1. Canal Inventory Field Assessment 1.1. Project Planning 1.1.1. Review of Property Ownership, Access, Existing Submerged Lands Leases, etc. 1.1.2. Review of Canal Inventory 1.1.3. Planning of Field Data Gathering 1.2. Field Data Gathering 1.2.1. Photographic Documentation of Canal 1.2.2. Physical Surveys 1.2.2.1. Topographic Surveys (including control structures) 1.2.2.2. Bathymetric Surveys 1.2.3. Environmental Resource Surveys 1.2.3.1. Seagrass 1.2.3.2. Mangroves 1.2.3.3. Manatees, etc. 1.2.4. Geotechnical Investigations 1.2.4.1. Sedimentation Measurements 1.2.4.2. Sediment Sampling 1.2.4.3. In-Situ Water Quality Sampling 1.2.4.4. Laboratory Analyses 1.2.4.4.1. Gradation Testing 1.2.4.4.2. Sediment Chemistry Testing (per DEP requirements) 2. Stakeholder Support Meetings/ Public Input 2.1. Private Homeowners Coastal, Environmental, Marine, and Water Resources Engineering Memorandum Page 3 of 4 2.2. Lake Worth Lagoon Initiative and other Organizations 3. Canal Maintenance Assessment Study 3.1. Basemap Preparation 3.1.1. Acquisition of City Basemap Files 3.1.2. Acquisition of Satellite or Aerial Imagery 3.1.3. Mapping of Environmental Resources and Physical Survey Data 3.1.4. Identify Potential Dewatering and Staging Sites 3.2. Summary of Geotechnical Findings and Laboratory Analyses 3.3. Development of Representative Cross-Sections Reflecting Current Conditions and Findings of Sedimentation Measurements for Each Canal 3.4. Development of Alternative Plans and Cut Sections with Associated Dredge Volumes and Footprint/Impact Area Summaries for Each Canal 3.5. Development of Alternative Methods of Excavation and Staging/Dewatering Requirements 3.6. Identify Alternatives for Final Fate of Excavated Materials 3.7. Provide Estimate of Initial Construction Costs 3.8. Provide Estimate of Future Maintenance Requirements and Costs 3.9. Produce a Comprehensive Summary Report with Recommendations 4. Funding Support — Identify and detail the various Federal, State, Regional and Local Funding Sources potentially available for future studies and construction. 5. Conceptual Plans (30% -60% Design) 6. Permitting Support 6.1. DEP/SFWMD Pre-Application Meetings 6.2. Permit Application Package 6.3. Permit Review Process 7. Detailed Design Plans (90% - 100%) 8. Refined Construction Cost Estimate 9. Construction Documents (Plans & Specifications) It is estimated that a study of this magnitude and scope would be on the order of $150,000 to complete, as outlined above. This represents a planning number based on ATM's past experience on projects similar in nature with adjustments for project scale accounted for. As with any estimate there are limitations and certain unknowns can influence the final cost of the study. Extreme conditions, such as the presence of protected species or high level of contaminants, may require additional special consideration or place severe restrictions on the project. These are not accounted for in this estimate as they cannot be accounted for at this stage. For this reason it may be advisable to phase the study efforts so that a preliminary understanding of the current conditions (through the field assessments) can be generated. A preliminary cost estimate for just the field efforts outlined here (Item 1 above) is on the order of $65,000 and will depend greatly upon the total number of canals and level of investigation committed to each. As an aside, the FDEP and EPA are currently developing revised Total Maximum Daily Load (TMDL) Limits for discharges into the nation's waterbodies. Based upon FDEPs basin rotation schedule, Lake Worth Lagoon is scheduled for development of TMDLs in early to mid 2010. While not directly related to the canal assessment and maintenance program outlined herein, future studies of upstream loading (i.e. from other inland canals within Boynton Beach that are maintained by the City and the Lake Worth Drainage District) should be given consideration in light of future maintenance program development for inland canals. Additionally, some funding is tied to improvements of waterbodies that address TMDL issues. Therefore, if some of the activities related to the canal improvements are seen as a positive benefit to water quality within listed waters it may aide in obtaining funding. Coastal, Environmental, Marine, and Water Resources Engineering Memorandum Page 4 of 4 We trust that this information will be useful to the City. If you have any questions, please feel free to contact me directly. John Duchock, P.E. Coastal, Environmental, Marine, and Water Resources Engineering ,, CITY OF BOYNTON BEACH TENTATIVE BUDGET AGENDA ITEM REQUEST FORM Requested City Commission Date Final Form Must be Turned Date Final Form Must be Date Final Form Must be Meeting Dates in to City Clerk's Office Turned in to Legal Turned in to Procurement 0 September 1,2009 August 17,2009 August 12,2009 August 10,2009 ® September 14,2009 August 31,2009 August 26,2009 August 24,2009 ❑ Announcements/Presentations ® City Manager's Report NATURE OF 0 Administrative 0 New Business AGENDA ITEM ❑ Consent Agenda 0 Legal ❑ Code Compliance&Legal Settlements 0 Unfinished Business ❑ Public Hearing 0 RECOMMENDATION: Consider and approve the Resolutions(a)to adopt a tentative budget for all funds of the City and(b)the ad valorem tax rate for the General Fund for the fiscal year beginning October 1,2009 and ending September 30,2010. The fiscal models attached include the financial impact of a wage increase for all employees effective April 2010. This reflects the PBA's latest contract offer. This is contained in the PBA's letter dated August 31,2009 attached. In the event,through negotiations or the impasse process the wage increase is eliminated, per the original policy direction of the City Commission,the impact would be an expenditure reduction on the General Fund of$840,000. (See notes on Schedule 2 below). EXPLANATION: The attached Resolutions contain the necessary amounts the City Manager is recommending that the City Commission appropriate for all funds to carry on City government programs and services for the upcoming fiscal year.Each fund, including the General Fund,contains revenues estimated from sources other than the ad valorem tax levy.In addition,General Fund contains the ad valorem tax levy to balance the General Fund Budget.Details for all funds are provided in the budget document. Staff recognizes all the attention at the Budget Workshops in July and the July 21, 2009 Commission meeting was on the General Fund in order to set the ad valorem tax rate. As the Commission will recall, staff prepared four (4) different budget models with alternative tax rates generating different levels of ad valorem taxes, other proposed revenues and expenditures to balance the General Fund budget under each tax rate. Resulting from the budget workshops and discussions at the Commission meeting, staff modified the budget models reflecting alternate ad valorem tax rates.Two models were deleted from further consideration. • Model#2—7.1794 Midpoint Rate • Model#4—7.7742 Rolled-Back Rate Three models continued,each with separate alternatives that reflect additional cost cutting measures identified. • Model#1 — 6.4553 Current tax rate • Model #3 —7.3000 City Manager recommended tentative rate approved by the City Commission on July 21,2009 along with recommended expenditure reductions and reserves. • Model#5— 7.3000 Commission alternate proposal along with discussed expenditure reductions and reserves presented on July 21,2009. Schedule 1 — Summary of General Fund Revenues is the same for all models (to include recommended adjustments) with the exception of ad valorem tax revenues under the two rates. Schedule 2 — Summary of General Fund Expenditures varies by model. The reasons for the differences in the expenditure reductions are noted parenthetically on Schedule 2. The items under the "Reserves" caption at the bottom are material in dollar value and require further consideration by the Commission. All items are included in the tax rates for each model. (The parenthetical amounts below represent the millage rate impact at$386,000 per 1/10 of a mill.) (110 • $ 840,000—Provision for the elimination of the wage freeze for all bargaining units and non represented employees(for consistency not to cause division among staff members) for the second half of the fiscal year based on the initial offer from the PBA.(0.2176) • $1,188,000 —Provision for estimated debt service for only one-half year should the Commission decide to move ahead with the new Police Facility.(0.3078) S:\Finance\Budget 2009-2010\Agenda Item Requests\Agenda Item Request-Sep 14 2009(Budget Appropriation)Final.doc CITY OF BOYNTON BEACH r..' \, AGENDA ITEM REQUEST FORM j The tax rate impact varies by model#1,#3,#5,respectively,to produce a balanced budget if all preceding items are recommended. Due to the economic uncertainties, a provision for contingency is recommended; especially for further reduction of state-shared revenues and sales taxes that the state has already estimated to decline by$200,000 since the Budget Workshop. • $(83,223)—Requires an added expenditure reduction or revenue increase in addition to proposed cuts. (+0.0216) • $695,202—Reduction can reduce the tax rate up to(0.1801) • $924,184—Reduction can reduce the tax rate up to(0.2394) The attached Exhibits A to G (preceded by an explanation), provided to the Commission at the September 1, 2009 Commission Meeting, reflect the General Fund Revenue and Expenditure Summary in the chronological sequence of the budget recommendations,alternatives and adjustments to balance the budget. PROGRAM IMPACT: Model #3 and Model #5 have reduced impact on operating programs. However, capital programs are impacted with the cutting and deferral of capital projects listed on Exhibit F. FISCAL IMPACT: Each Model notes the fiscal alternatives and the resulting ad valorem tax rate to balance the budget. The Commission needs to approve any further changes in order to prepare a final budget recommendation for the Final Budget Hearing. ALTERNATIVES: Each Model provides alternatives for the Commission's consideration. Model #1 keeps the millage rate at current level and includes layoffs. Model#3 moves the millage rate to 7.3 or,with the imposition of a wage freeze,can reduce the millage by $840,000 or to about 7.1. Model#5 moves the millage rate to 7.3, or with the imposition of a wage freeze can reduce the millage by $840,00 plus other incremental cuts totaling $177,682 which would move the millage to also to about 7.1. Staff does not recommend M el#5. (..epg x) 0 , .A,„4_, ,.....\../.0( `� 4A.--c- g'-"'``1"` vors) Department�-Iead's Signature ity Manager's Si i,ature Assis .It to City Manager dor 4I City Manager's Office '..4 0 era Airan Department Name City Attorney Finance S:\Finance\Budget 2009-2010\Agenda Item Requests\Agenda Item Request-Sep 14 2009(Budget Appropriation)Final.doc • 1 2 RESOLUTION R09- 3 A RESOLUTION OF THE CITY COMMISSION OF THE 4 CITY OF BOYNTON BEACH, FLORIDA, ADOPTING A 5 TENTATIVE BUDGET FOR THE FISCAL YEAR 6 BEGINNING OCTOBER 1, 2009, AND ENDING 7 SEPTEMBER 30, 2010; PROVIDING FOR 8 SEVERABILITY, CONFLICTS, AND AN EFFECTIVE 9 DATE. 10 11 WHEREAS, a tentative budget has been prepared by the City Manager estimating 12 expenditures and revenues of the City for the ensuing year, with detailed information, 13 including revenues to be derived from sources other than ad valorem levy, and he has made 14 recommendations as to the amount necessary to be appropriated for the ensuing year; and 15 WHEREAS, the City Commission has met and considered the recommendations, the 16 suggested budget, and the proposed millage necessary to be levied to carry on the 17 government of the city for the ensuing year; 18 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF 19 THE CITY OF BOYNTON BEACH, FLORIDA: 20 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as 21 being true and correct and are hereby made a specific part of this Resolution upon adoption 22 hereof 23 Section 2. That the tentative budget of the City of Boynton Beach, Florida, for 24 the fiscal year beginning October 1, 2009 and ending September 30, 2010, a copy of which 25 is attached hereto, is hereby adopted and the appropriations set out therein are hereby made 26 to maintain and carry on the government of the City of Boynton Beach, Florida. There is 27 hereby appropriated the sum of $71,935,667.00 to the General Fund for the payment of 28 operating expenditures and necessary capital outlays for the City Government pursuant to 29 the terms of the above budget. 30 Section 3. That there is hereby appropriated the sum of $110,192.00 to the 31 interest and sinking fund for the general debt service for the purpose of paying the interest, 1 (16, S:\CA\RESO\Budget\2009-10 BudgetReso Tent budget-Sept 2009 @ 9-08-09(Final Copy).doc 1 principal and reserve due on the general obligation bonds of the City not subject to statutory 2 exemptions and for redeeming such bonds as they mature. 3 Section 4. That there is hereby appropriated the sum of $3,253.500.00 to the 4 Capital Improvement Fund for the payment of capital outlays pursuant to the terms of the 5 above budget. 6 Section 5. That there is hereby appropriated the sum of $8,509,564.00 to the 7 Solid Waste Fund for the payment of operating expenditures and necessary capital outlays. 8 Section 6. That there is hereby appropriated the sum of $2.518,136.00 to the 9 Golf Course Revenue Fund for operating expenditures and necessary capital outlays. to Section 7. That there is hereby appropriated the sum of $4,727,409.00 to the 11 Fleet Maintenance Fund for the payment of operating expenditures and necessary capital 12 outlays. 13 Section 8. That there is hereby appropriated the sum of $1,126,700.00 to the 14 Local Option Gas Tax Fund for the payment of operating expenditures and necessary capital 15 outlays. 16 Section 9. That there is hereby appropriated the sum of $27,692,618.00 to the 17 Water and Sewer Utility Fund for operating expenditures and necessary capital outlay. 18 Section 10 That there is hereby appropriated the sum of$5,362,635.00 to the 19 Water and Sewer Utility Fund for the purpose of paying debt service due on the Water and 20 Sewer Revenue Bonds. 21 Section 11 That there is hereby appropriated the sum of$23.828,300.00 to the Water 22 and Sewer Utility Capital Improvement Fund for the payment of capital outlays pursuant to 23 the terms of the above budget. 24 Section 12. That there is hereby appropriated the sum of $322,199.00 to the 25 Warehouse Fund for the payment of operating expenditures and necessary capital outlays. 26 Section 13. That there is hereby appropriated the sum of$376.097.00 to Cemetery 27 Fund for the payment of operating expenditures and necessary capital outlays. 28 Section 14. That there is hereby appropriated the sum of $8.693,415.00 to the 2 S:\CA\RESO\Budget\2009-10 BudgetReso Tent budget-Sept 2009 a 9-08-09(Final Copy).doc (00, 1 interest and sinking fund for general debt service for the purpose of paying the interest, 2 principal and reserve due on the public service tax bonds of the City not subject to statutory 3 exemptions and for redeeming such bonds as they mature. 4 Section 15. That there is hereby appropriated the sum of $2,971,159.00 to the 5 Self-Insurance Fund for the payment of operating expenditures. 6 Section 16. That there is hereby appropriated the sum of $278.555.00 to the 7 Transportation Fund for the payment of operating expenditures and necessary capital 8 outlays. 9 Section 17. That there is hereby appropriated the sum of $627,150.00 to the 10 Recreation Program Revenue Fund for the payment of operating expenditures and necessary 11 capital outlays. 12 Section 18. That there is hereby appropriated the sum of $530,040.00 to the 13 Community Improvements Fund for the payment of operating expenditures and necessary 14 capital outlays. 15 Section 19. That there is hereby appropriated the sum of$3,957,838.00 to the Fire 16 Assessment Fund for the payment of operating expenditures and necessary capital outlays. 17 Section 20. That there is hereby appropriated the sum of $146,627.00 to the 18 Public Arts Fund for the payment of operating expenditures and necessary capital outlays. 19 A copy of the tentative budget summary shall be published in one issue of a newspaper 20 published in Palm Beach County and at the same time the public will be notified of a public 21 hearing to be held on the 22nd day of September, 2009, at 6:30 P.M. for the purpose of 22 hearing objections or criticisms of the final budget and millage. This meeting is for the 23 purpose of setting a final tax levy and final budget. 24 Section 21. All delinquent taxes collected during the ensuing fiscal year as 25 proceeds from levies of operation millages of prior years are hereby specifically 26 appropriated for the use of the General Fund. 27 Section 22. If any clause, section or other part of this Resolution shall be held by 28 any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional 3 ir► S:\CA\RESO\Budget2009-10 BudgetReso Tent budget-Sept 2009 @ 9-08-09(Final Copy).doc or invalid part shall be considered as eliminated and shall in no way affect the validity of the 2 remaining portions of this Resolution. 3 Section 23. All Resolutions or parts of Resolutions in conflict herewith are hereby 4 repealed to the extent of such conflict. 5 Section 24. This Resolution shall become effective immediately upon passage. 6 7 8 PASSED AND ADOPTED this day of September, 2009. 9 CITY OF BOYNTON BEACH, FLORIDA 10 11 12 Mayor—Jerry Taylor 13 14 15 Vice Mayor— Woodrow L. Hay 16 17 18 Commissioner—Ronald Weiland 19 20 21 Commissioner—Jose Rodriguez 22 23 24 Commissioner—Marlene Ross 25 ATTEST: 26 27 28 Janet M. Prainito, CMC 29 City Clerk 30 31 32 33 34 (Corporate Seal) 35 36 4 S:\CA\RESO\Budget2009-10 Budgetaeso Tent budget-Sept 2009 @ 9-08-09(Final Copy).doc Schedule 1 CITY OF BOYNTON BEACH • Summary of General Fund Revenues Based on 7-1-09 Final Taxable Values Model#1 Model#3 Model#5 Current Rate Commission Alternate Approved 7-21 Proposal 7-21 6.4553 7.3000 7.3000 Revenues &Transfers In: Total Ad Valorem Tax Revenues (Net of Discounts) $ 29,322,000 $ 32,755,000 $ 32,755,000 Less TIF to CRA $ (4,064,000) $ (4,596,000) $ (4,596,000) Net Ad Valorem Tax Revenues to the City $ 25,258,000 $ 28,159,000 $ 28,159,000 Other Estimated Revenues: Franchise Fees $ 4,820,000 $ 4,820,000 $ 4,820,000 Licenses& Permits $ 2,257,000 $ 2,257,000 $ 2,257,000 Intergovernmental Shared Revenue $ 6,667,000 $ 6,667,000 $ 6,667,000 Charges for Services $ 5,020,000 $ 5,020,000 $ 5,020,000 Interest&Other Revenues $ 1,148,000 $ 1,148,000 $ 1,148,000 Total Other Estimated Revenues: $ 19,912,000 $ 19,912,000 $ 19,912,000 Transfers From Other Funds Local Option Gas Tax Fund $ 650,000 $ 650,000 $ 650,000 Recreation Programs Fund $ 95,000 $ 95,000 $ 95,000 Public Service Tax Debt Fund $ 6,050,000 $ 6,050,000 $ 6,050,000 Fire Assessment Fund $ 3,457,838 $ 3,457,838 $ 3,457,838 Water/Sewer Utility Fund $ 4,500,000 $ 4,500,000 $ 4,500,000 Golf Course Fund $ 45,000 $ 45,000 $ 45,000 Solid Waste Fund $ 930,000 $ 930,000 $ 930,000 Li Memorial Park Fund $ 12,000 $ 12,000 $ 12,000 Community Trust Fund $ 200,000 $ 200,000 $ 200,000 Total Transfers From Other Funds $ 15,939,838 $ 15,939,838 $ 15,939,838 Total Estimated Revenues&Transfers From Other Funds $ 61,109,838 $ 64,010,838 $ 64,010,838 Recommended Adjustments Revenues Revenue Additions EMS Billing Revenue Increase(Use of Collection Agency) $ 400,000 $ 400,000 $ 400,000 Take Home Car Reimbursements $ 45,000 $ 45,000 $ 45,000 Energy Block Grant $ 75,000 $ 75,000 $ 75,000 Library Fines (Average Annual Revenues) $ 30,000 $ 30,000 $ 30,000 COPS Grant(For 8 Police Officers)Year 1 of 3 years $ 617,000 $ 617,000 $ 617,000 Revenue Reductions State Shared Revenues&Sales Taxes $ (200,000) $ (200,000) $ (200,000) Police Red Light Cameras $ (300,000 * $ (300,000) $ (300,000) Police Revenue from Services to CRA $ (50,000), * $ (50,000) $ (50,000) Transfers From Other Funds Transfer from Fleet Fund $ 1,500,000 $ 1,500,000 $ 1,500,000_ Transfer from Capital Projects Fund $ 3,144,000 $ 3,144,000 $ 3,144,000 Transfer from Solid Waste Fund (Increased to$2,430,000) $ 1,500,000_ $ 1,500,000 $ 1,500,000 Transfer from Fire Assmt Fund (Increased to$3,798,000) $ 339,698 $ 339,698 $ 339,698 Appropriation (Reduction)of General Fund Balance $ 3,500,000 $ 3,500,000 $ 3,500,000 otaI Recommended Adjustments $ 10,600,698 $ 10,600,698 $ 10,600,698 Revised Estimated Revenues&Transfers From Other Funds _ $ 71,710,536 $ 74,611,536 $ 74,611,536 C:\Documents and Settings\laverrierel\Local Settings\Temporary Internet Files\OLK5B\\3 Budget Options @ 6 4553 Current Rate 7 3000 Preliminary Rate(9-8).xls\Sch 1 -Rev&Transfers Schedule 2 , o CITY OF BOYNTON BEACH Summary of General Fund Expenditures Based on 7-1-09 Final Taxable Values No) Model#1 Model#3 Model#5 Current Rate Commission Alternate Approved 7-21 Proposal 7-21 6.4553 7.3000 7.3000 Total Recommended Expenditures&Transfers Out (Per Exhibit A) $ 71,935,667 $ 71,935,667 $ 71,935,667 Recommended Adjustments Increased Expenditures, Add Back 8 Police Officers(Included in COPS Grant) $ 554,000 $ 554,000 $ 554,000 Add Back 7 Police Officers(Not Included in COPS Grant) $ 522,000 $ 522,000 $ 522,000 Add 6 Fire Fighters-Station 5 (Funded with Fire Assessment) $ 340,626 $ 340,626 $ 340,626 Decreased Expenditures 2% Pay Cut Across the Board-Subject to CBA $ (775,923) $ - $ - Program and Resulting Staff Cuts (21 Filled Positions Per Exhibit D) $ (1,346,652) $ - $ - Eliminate President's Day/Xmas Eve Holiday (Except Public Safety) . $ (25,000) * $ (25,000) $ (25,000) 4-Day Work Week $ (140,0001 $ (140,000) $ (140,000) Mgt Package Change-end buyout of 4 days leave $ (172,000) $ (172,000) $ (172,000) End Longevity Program (Except Police&Fire) $ (48,0001* $ (48,000) $ (48,000) Telephone Audit $ (50,000) $ (50,000) $ (50,000) Out of State Travel $ (10,0001 $ (10,000) $ (10,000) Medical,Dental&Vision Savings $ (380,215) $ (380,215) $ (380,215) Delete BDB National Site Consultant $ (1,000) $ (1,000) $ (1,000) Other Proposed Reductions Business Meetings (City Manager Previously Reduced) $ - $ - $ (20,f Publications (City Manager Previously Reduced) $ - , $ - $ (12,9 Memberships (City Manager Previously Reduced) $ - $ - $ (20,874) Eliminate Deferred Compensation @ 100% (Condition of Employment) $ - $ - $ (123,000) Delete 10 Vacant Positions&Convert 2 to Shared Position Electrician-Public Works Shared 50%with Utilities $ (39,550) $ (39,550) $ (39,550) Sr. Crew Worker- Public Works $ (37,932) $ (37,932) $ (37,932) Sr.Crew Worker-Public Works $ (37,932) $ (37,932) $ (37,932) Parks Maintenance Worker-Recreation $ (35,921) $ (35,921) $ (35,921) Custodian- Public Works $ (31,899) _ $ (31,899) $ (31,899) Custodian- Public Works $ (31,899) $ (31,899) $ (31,899) Fire Inspector- Fire $ (58,042), $ (58,042) $ (58,042) Library Tech Specialist-Library Shared with ITS $ - $ - $ (51,300) Parks Maintenance Worker-Public Works $ (35,9211 $ (35,921) $ (35,921) Community Service Officer $ (47,9201 _ $ (47,920) $ (47,920) Change City Manager Admin Secretary to .50 FTE $ (17,025) $ (17,025) $ (17,025) Change Development Office Assistant to .50FTE $ (13,703) $ (13,703) $ (13,703) Position Vacancy Factor $ (250,000) $ (250,000) $ (250,000) Reserves Provision for Elimination of Wage Freeze for Last 6 Months of FY 2009-2010 PBA (Estimated Impact Per 8-31-09 1/2 Year Proposal) $ 340,000 $ 340,000 $ 340,000 IAFF (Estimated Impact for Consistency With PBA) $ 211,000 $ 211,000 $ 211,000 All Other Employees (Estimated Impact for Consistency With PBA) $ 289,000 _ $ 289,000 $ 289,000 Total Provision for Partial Elimination of Wage Freeze (General Fund Only) $ 840,000 $ 840,000 $ 840,000 Provision for Transfer to Debt Service Fund for Police Station (1/2 Year Only) $ 1,188,000 $ 1,188,000 $ 1,188,000 Provision for Contingency-Further Reduced Revenues(2/10 mill=$772,000) $ (83,223) $ 695,202 $ 924,184 Revised Recommended Expenditures&Transfers Out $ 71,710,536 $ 74,611,536 $ 74,611,5, C:\Documents and Settings\laverrierel\Local Settings\Temporary Internet Files\OLK5B\\3 Budget Options @ 6 4553 Current Rate 7 3000 Preliminary Rate(9-8).xls\Sch 2-Exp,Transfers&Appn. Schedule 2 +r i CITY OF BOYNTON BEACH Summary of General Fund Expenditures Based on 7-1-09 Final Taxable Values Model#1 Model#3 Model#5 Current Rate Commission Alternate Approved 7-21 Proposal 7-21 6.4553 7.3000 7.3000 Total Recommended Expenditures&Transfers Out (Per Exhibit A) $ 71,935,667 $ 71,935,667 $ 71,935,667 Recommended Adjustments Increased Expenditures, Add Back 8 Police Officers(Included in COPS Grant) $ 554,000 $ 554,000 $ 554,000 Add Back 7 Police Officers(Not Included in COPS Grant) $ 522,000 $ 522,000 $ 522,000 Add 6 Fire Fighters-Station 5(Funded with Fire Assessment) _ $ 340,626 $ 340,626 $ 340,626 Decreased Expenditures ' 2%Pay Cut Across the Board-Subject to CBA $ (775,923), $ - $ _ Program and Resulting Staff Cuts (21 Filled Positions Per Exhibit D) $ (1,346,652L $ - $ _ - Eliminate President's Day/Xmas Eve Holiday (Except Public Safety) -$ (25,0001* $ (25,000), $ (25,000) 4-Day Work Week $ (140,0001 $ (140,000), $ (140,000) Mgt Package Change-end buyout of 4 days leave $ (172,0001 , $ (172,000) $ (172,000) End Longevity Program (Except Police&Fire) $ (48,0001* $ (48,000) $ (48,000) Telephone Audit $ (50,000). $ (50,000) $ (50,000) Out of State Travel $ (10,000). $ (10,000) ,$ (10,000) Medical, Dental&Vision Savings $ (380,215). $ (380,215). $ (380,215) Delete BOB National Site Consultant $ (1,000 _$ (1,000) _$ (1,000) Other Proposed Reductions Business Meetings (City Manager Previously Reduced) $ - $ - $ (20,822) Publications (City Manager Previously Reduced) _ $ - $ - $ (12,986) Memberships (City Manager Previously Reduced) $ - $ - $ (20,874) Eliminate Deferred Compensation @ 100% (Condition of Employment) $ - $ - $ (123,000) Delete 10 Vacant Positions&Convert 2 to Shared Position Electrician-Public Works Shared 50%with Utilities $ (39,550), $ (39,550) $ (39,550) Sr.Crew Worker-Public Works $ (37,932). $ (37,9321 $ (37,932) Sr.Crew Worker-Public Works _$ (37,932) $ (37,932), $ (37,932) Parks Maintenance Worker-Recreation $ (35,921), $ (35,921). $ (35,921) Custodian-Public Works $ (31,899). $ ( 1,899L _ $ (31,899) Custodian-Public Works $ (31,899), $ (31,899) $ - Fire Inspector-Fire $ (58,042), $ (58,042), $ (58,042) Library Tech Specialist-Library Shared with ITS $ - _$ - $ (51,300) Parks Maintenance Worker-Public Works $ (35,921), $ (35,921) $ (35,921) Community Service Officer $ (47,920), $ (47,920), $ - Change City Manager Admin Secretary to .50 FTE $ (17,0251 $ (17,025). $ (17,025) Change Development Office Assistant to.50FTE $ (13,7031 $ (13,703) $ (13,703) Position Vacancy Factor $ (250,000y _$ (250,0001 $ (250,000) Reserves Provision for Partial Elimination of Wage Freeze (General Fund Only) $ 840,000 $ 840,000 $ 840,000 !Less Reversal of the Above Provision $ (840,000), $ (840,000). $ (840,000) $ - $ - $ - Provision for Transfer to Debt Service Fund for Police Station (1/2 Year Only) $ 1,188,000 $ 1,188,000 $ 1,188,000 Provision for Contingency(2/10 mil)-Reduced Revenues/Increased Pension Costs $ 772,000 _ $ 772,000 $ 772,000 Provision for Addition Contingency or Tax Rate(Increase)Reduction $ (15,223) $ 763,202 $ 912,365_ Revised Recommended Expenditures&Transfers Out $ 71,710,536 $ 74,611,536 _ $ 74,611,536 S:\Finance\Budget 2009-2010\\3 Budget Options @ 6.4553 Current Rate&7.3000 Preliminary Rate(9-13 Final)\Sch 2-Exp,Transfers&Appn. Exhibit A- General Fund Revenue&Expenditure Summary 4.09 Projected Initial Surplus(Deficit)at Current&Preliminary Tax Rates This Exhibit summarizes the initial budget presentation to the City Commission with two models.Model#1 maintains the current millage of 6.4553 and Model#3 is the City Manager's recommendation millage of 7.3000. The only differences are- • Total ad valorem taxes levied • Resulting tax revenue for the City and the CRA • Projected initial deficit at alternate tax rates before recommendations to balance the budget Several items to note are— • The City is fairly reliant on property taxes at 48%of total funding sources • Transfers from other funds include$6.05 million from the Public Service Tax Debt Service Fund. o While the Public Service Tax is general revenue of the City, it is first pledged for debt service on outstanding bonds secured by this revenue source. o If the City were to issue added bonds secured by public service taxes (versus ad valorem taxes) to finance major capital projects such as the Police building,this transfer would be reduced in future years by the annual debt service required to repay those bonds. • Expenditures are recommended at$71.9 million under both models o This amount is after two rounds of reductions prior to further recommended reductions o Compared to the current year's$74.0 million budget,it represents an overall 2.9%decrease • The projected initial deficits before budget balancing options at the bottom of Exhibit A are carried forward to the top of each of the following Exhibits B-E as the amount to reduce in order to balance the budget at the final tax rate. o $10.8 million at the current 6.4553 tax rate o $7.9 million at the initially recommended tax rate Exhibit B- City Manager Recommendations to Balance the Budget Prior to July 14-15 Budget Workshop Pre-Workshop Options to Set Ad Valorem Tax Rate&Balance the Budget This Exhibit represents the City Manager's original budget reductions presented at the beginning of the Budget Workshops in July.The only differences are— • Model#1 contains recommendations for o $0.775 million 2%across the board pay cut subject to collective bargaining agreements(CBA) o $1.346 million in program cuts and the elimination of 22 positions • Model#2 contains a recommendation for o $0.348 million to add six(6)firefighters to fully cover the opening of Station#5 • Both Models contain o A $1.2 million reserve to reinstate the 15 Police Officers that were not included in the recommended Police budget included on Exhibit A. o The initial$1.1 million estimated amount of the grant that is needed to reinstate the 15 Officers. Several items to note including those at the bottom of this Exhibit and others are— • The reduced transfer of $1.2 million from the Capital Projects Fund is not considered for proceeding with Congress Avenue Park(Boundless Playground)as it was only included with Model#4 Rolled Back Rate. At this point, all Models recommend deferring the project. • The projected surplus at alternative tax rates o Model#1 -$1.2 million o Model#2-$1.6 million • A surplus is left in each of the Models at this point for two reasons. 1. To provide the Commission the option modify the funding sources or expenditure levels 2. To further reduce the tax rates under each Model C C:\Documents and Settings\laverrierel\Local Settings\Temporary Internet Files\OLK5B\Agenda Item Request-Sep 14 2009 (Summary Listing of Exhibits).docx Exhibit C— (Deficit)Surplus Projected Initial at Current&Preliminary Tax Rates P � ) Workshop&7/21/09 Commission Meeting Options to Set Ad Valorem Tax Rate&Balance the Budget This Exhibit adds Model#5 representing all recommendations to consider resulting(as noted)from the Budget Workshop and those added at the July 21 Commission meeting. These recommendations are also now included with Models #1 & #2 except for the following: • 25% reductions ($55,000) for business meetings, publications, and memberships since reductions were previously made in these accounts during the second round of City Manager reductions as mentioned under Exhibit A. • Eliminate Deferred Compensation($123,000)representing all funds(General Fund is$100,000).While this does not directly impact salary, it is part of setting the salary level upon the hiring not only of department heads, but also key personnel,where the benefit is common in many local governments and needed to attract top candidates to the City.The amount is not taxable to the recipient and the City saves payroll taxes on the amount.To achieve an equal net amount of salary, between 25-30% would need to be added to the salary amount. Further, the Deferred Compensation is considered by the City Attorney to be a condition of employment. • Library Tech Specialist ($51,300) while currently vacant, it is critically needed after the opening of the new Library and the addition of many computers to serve the public. Several items to note included at the bottom of this Exhibit are— • The projected surplus at alternative tax rates o Model#1 -$1.9 million o Model#3 -$2.7 million o Model#5 -$2.9 million Exhibit D—Projected Initial Surplus(Deficit)at Current&Preliminary Tax Rates Recent Options(Cumulative)to Set Ad Valorem Tax Rate&Balance the Budget This Exhibit provides an overall view of all identified revenue/expenditure adjustments from the point of the original budget models that were presented(pre-workshop)through several items known or recommended since the July 21,2009 Commission meeting. As noted on Exhibit D, they include the following with(a) positive numbers reducing the tax rate impact and(b)negative numbers increasing the tax rate impact. • Removal of the reserve for the COPS grant and the related 15 Police Officers and adding the following. o $ 617,000 — COPS grant awarded for 8 of the 15 Police Officers o $(554,000)—The budgeted cost of the 8 Police Officers o $(522,000)—The budgeted cost of the 7 Police Officers not included subject to Commission approval • $(200,000)—Reduction of the latest estimates of State Shared Revenues(Sales Tax) • $( 10,000)—Reduction of 4 Day Work Week savings with the decision not to contract further for custodial care • $(250,000)—Reduction of Position Vacancy Factor resulting from the deletion of 10 vacant positions • $ 31,899 - Elimination of a vacant Fire Inspector position • $ 47,920 - Elimination of a vacant Community Service Officer position • $(772,000)—Addition of a contingency equal to 2 mills for unknowns especially future revenue reductions Several items to note included at the bottom of this Exhibit are— • The projected surplus at alternative tax rates o Model#1 -$0.4 million o Model#3 -$1.2 million o Model#5 -$1.4 million C:\Documents and Settings\laverrierel\Local Settings\Temporary Internet Files\OLK5B\Agenda Item Request-Sep 14 2009 (Summary Listing of Exhibits).docx (00, Exhibit E—Projected Initial Surplus(Deficit)at Current&Preliminary Tax Rates Budget Adjustments Considered to Date to Set Ad Valorem Tax Rate&Balance the Budget This Exhibit E serves as a summary of all potential budget adjustments to date.It- • Begins with the Projected Surplus at Alternate Tax Rates with the COPS Grant on Exhibit B prior to the Budget Workshops to balance the initial projected deficit under each of the Models. • Lists only the additional options pursuant to the Workshops&7/21/09 Commission Meeting as listed on Exhibit C. • Lists only the recent options subsequent to those previously considered as listed on Exhibit D. Several items to note included at the bottom of this Exhibit are— • The projected surplus at alternative tax rates that are the same as shown on Exhibit D. o Model#1 -$0.4 million o Model#3 -$1.2 million o Model#5 -$1.4 million • The resulting reduced tax rate if the surplus is eliminated at the amounts noted above. For instance, the tax millage rates would be reduced as follows under each Model. o Model#1—6.4553 to 6.3440 o Model#3—7.3000 to 6.9869 o Model#5—7.3000 to 6.9275 Exhibit F-Recommended CIP$Available for Transfer to General Fund Potential Increased Debt Service Reducing Public Service Tax Available for Transfer to General Fund This Exhibit lists— • The capital projects recommended for removal from the FY 2009-2010 and FY 2010-2011 Capital Improvement Plan in order to transfer available funds to the General Fund to assist in balancing the budget. It also recommends the deferral or deletion of each project. • The potential annual debt service required to repay bonds required to finance a new Police facility.The increased debt service reduces Public Service Taxes available to the General Fund in FY 2009-2010, FY 2010-2011 and thereafter for the life of the bonds that are commonly 20 years. At this point, neither the scope of the project, the amount of required financing, or the annual debt service is determined. The lower portion of the Exhibit only makes certain assumptions at this point in order to set aside estimated Public Service Taxes as security for funding for potential debt service once the Commission decides whether or not to proceed with the project at this time,its scope and funding. Exhibit G—FY 2009-2010 Budget Summary This Exhibit summarizes the budget in comparison to FY 2008-2009 prior to the further recommendations contained in the prior exhibits to balance the budget.The General Fund comparisons further summarizes the comparison on Exhibit A. L C:\Documents and Settings\laverrierel\Local Settings\Temporary Internet Files\OLK5B\Agenda Item Request-Sep 14 2009 (Summary Listing of Exhibits).docx Exhibit A . 0CITY OF BOYNTON BEACH General Fund Revenue&Expenditure Summary IProjected Initial Surplus(Deficit)at Current&Preliminary Tax Rates .,..) Based on 6-26-09 Final Taxable Values Model#1 Model#3 Current Rate City Mgr Recom 6.4553 7.3000 Revenues&Transfers In: %of Total Total Ad Valorem Tax Revenues(Net of Discounts) 48.0% $ 29,322,000 $ 32,755,000 Less TIF to CRA -6.7% $ (4,064,000) $ (4,596,000) Net Ad Valorem Tax Revenues to the City 41.3% $ 25,258,000 $ 28,159,000 Other Estimated Revenues: Franchise Fees 7.9% $ 4,820,000 $ 4,820,000 Licenses&Permits 3.7% $ 2,257,000 _ $ 2,257,000 Intergovernmental Shared Revenue 10.9% $ 6,667,000 $ 6,667,000 Charges for Services 8.2% $ 5,020,000 $ 5,020,000 Interest&Other Revenues 1.9% $ 1,148,000 $ 1,148,000_ Total Other Estimated Revenues: 32.6% $ 19,912,000 $ 19,912,000 Transfers From Other Funds Local Option Gas Tax Fund 1.1% $ 650,000 $ 650,000 Recreation Programs Fund 0.2% $ 95,000 $ 95,000 Public Service Tax Debt Fund 9.9% $ 6,050,000 $ 6,050,000 Fire Assessment Fund 5.7% $ 3,457,838 $ 3,457,838 Water/Sewer Utility Fund 7.4% $ 4,500,000 $ 4,500,000 Golf Course Fund 0.1% $ 45,000 $ 45,000 Solid Waste Fund 1.5% $ 930,000 $ 930,000 Memorial Park Fund 0.0% $ 12,000 $ 12,000 Community Trust Fund 0.3% $ 200,000 $ 200,000 ---Total-Transfers From Other Funds 26.1% $ 15,939,838 $ 15,939,838 Total Estimated Revenues&Transfers From Other Funds 100.0% $ 61,109,838 $ 64,010,838 Expenditures&Transfers Out FY 08-09 %Change Department Expenditures(After City Manager Reductions) Budget From 08-09 City Commission $ 423,814 -40.0% $ 254,365 $ 254,365 ,41) City Manager $ 639,605 -0.6% $ 635,769 $ 635,769_ City Hall/General Fund Wide Costs $ 1,917,260 -17.0% $ 1,591,754 $ 1,591,754 Public Affairs $ 182,064 -17.1% $ 150,888 $ 150,888 City Clerk $ 558,899 2.3% $ 571,989 $ 571,989 Financial Services $ 1,247,864 -0.1% $ 1,247,164 $ 1,247,164 Information Technology $ 1,866,388 -2.7% $ 1,816,072 $ 1,816,072 Geographical Information Services $ 430,164 -0.5% $ 428,004 $ 428,004 Human Resources $ 1,045,986 -3.1% $ 1,013,947 $ 1,013,947 Organization&Strategic Development $ 198,891 -17.1% $ 164,790 $ 164,790 City Attorney $ 480,375 -2.3% $ 469,106 $ 469,106 General Government Total $ 8,991,310 4-2% $ 8,343,848 , $ 8,343,848 Police $ 24,321,550 -2.4% $ 23,744,483 $ 23,744,483 Code Compliance $ 1,261,445 -8.3% $ 1,156,323 $ 1,156,323 Communications $ 2,384,971 -10.8% $ 2,126,823 $ 2,126,823 Animal Control $ 201,023 -4.9% $ 191,200 $ 191,200 Fire $ 18,713,899 2.5% $ 19,180,394_ $ 19,180,394 Emergency Management $ 116,300 -2.5% $ 113,430 $ 113,430 Public Safety Total $ 46,999,188 -1.0% $ 46,512,653 $ 46,512,653 Development-Support $ 412,826 2.9% $ 424,665 $ 424,665 Building $ 2,368,088 -17.9% $ 1,944,952 $ 1,944,952 Planning&Zoning $ 991,450 -4.6% $ 945,674 $ 945,674 Business Tax $ 297,936 2.1% $ 304,248 $ 304,248 Development Total $ 4,070,300 -11.1% $ 3,619,539 $ 3,619,539 Public Works Administration $ 296,412 0.8% $ 298,809 _$ 298,809 Facilities Management $ 2,009,496 -3.3% $ 1,943,393 $ 1,943,393 Streets Maintenance $ 1,175,287 -5.8% $ 1,106,907 $ 1,106,907 Engineering $ 937,154 -2.8% $ 911,146 $ 911,146 Forestry&Grounds $ 1,824,643 -6.5% $ 1,705,836 $ 1,705,836 Public Works Total $ 6,242,992 -4.4% $ 5,966,091 $ 5,966,091 Library $ 2,600,620 -1.6% $ 2,558,701 $ 2,558,701 Recreation $ 2,771,735 -4.2% $ 2,654,395 $ 2,654,395 ,..ii) Parks Maintenance $ 2,324,939 -1.9% $ 2,280,440 $ 2,280,440 Leisure Services Total $ 7,697,294 -2.6% $ 7,493,536 $ 7,493,536 Total Recommended Expenditures $ 74,001,084 -2.8% $ 71,935,667 _$ 71,935,667 Projected Initial Surplus(Deficit)at Alternate Tax Rates $ (10,825,829) $ (7,924,829) G:\Budget 2009-2010113 Budget Options @ 6.4553 Current Rate&7.3000 Preliminary Rate(9-3)1 A-Revenue,Exp&Prelim Deficit • Exhibit B i;r CITY OF BOYNTON BEACH y City Manager Recommendations to Balance the Budget Prior to July 14-15 Budget Workshop (10- Pre-Workshop Options to Set Ad Valorem Tax Rate&Balance the Budget Based on 6-26-09 Final Taxable Values Model#1 Model#3 Current Rate City Mgr Recom 6.4553 7.3000 Projected Initial Surplus(Deficit)at Alternate Tax Rates $ (10,825,829) $ (7,924,829) Added Transfers In From(Out to)Other Funds Appropriation(Reduction)of General Fund Balance $ 3,500,000 $ 3,500,000 Transfer from Fleet Fund $ 1,500,000 $ 1,500,000 Transfer from Capital Projects(Option A)Defer Boundless Playground $ 3,144,000 $ 3,144,000_ Transfer from Capital Projects(Option B)Proceed with Boundless $ - $ ($1,200,000 reduced transfer recommended only with Model#4-7.7742 Rolled-Back Rate) Additional Transfer Solid Waste Fund $ 1,500,000 $ 1,500,000 Transfer Out to Debt Service Fund for Police Station(1/2 Year in FY 2009-10) _$ (1,188,000) $ (1,188,000) Added Revenues EMS Billing Revenue Increase(Use of Collection Agency) $ 400,000 $ 400,000 Take Home Car Reimbursements $ 45,000 $ 45,000 Energy Block Grant $ 75,000 $ 75,000 Library Fines(Average Annual Revenues) $ 30,000 $ 30,000 Reduced Expenditures 2%Pay Cut Across Board-subject to CBA $ 775,923 $ - Reduce two holidays(President's Day/Xmas Eve)-OT cost reduced $ 95,000 $ 95,000 Lie4-Day Work Week $ 150,000 $ 150,000 Mgt Package Change-end buyout of 4 days leave $ 172,000 $ 172,000_ End Longevity Program(General Fund share only-total is$117,000) $ 72,500 $ 72,500 Telephone Audit $ 50,000 $ 50,000- Out of State Travel $ 10,000 $ 10,000 Position Vacancy Factor-General Fund $ 500,000 $ 500,000 Program Cuts Staff Cuts Public Affairs Program-Cut 1 $ 134,000 $ - Building Department Cuts 1 $ 68,101 $ - Engineering Staffing Cuts 1 $ 75,000 $ - Custodial Service Outsourced 3 $ 202,678 $ - Animal Control to County 3 $ 192,160 $ - Fire Prevention Program Cutback 1 $ 55,000 $ - Code Compliance Cutback 1 $ 55,000 $ - Library Program Cutbacks 2.3 $ 67,868 $ - Recreation Program/Facility Cutbacks 2 , $ 106,844 -$ - Stop Head Start Subsidy - $ 28,000 $ - Stop Children's Museum Subsidy 1/2 year 1.5 $ 112,000 $ - Shopper Hopper/After School Transportation 5 _ $ 250,000 $ - Projected Surplus(Deficit)at Alternate Tax Rates $ 1,352,246 $ 2,130,671 Add Back 15 Police Officers if Grant Awarded 15 $ (1,200,000) $ (1,200,000) COPS Grant $ 1,100,000 $ 1,100,000 Add Six Additional Fire Fighters-Full Coverage Station 5 $ - $ (348,697) Projected Surplus(Deficit)at Alternate Tax Rates w/COPS Grant 37 $ 1,252,246 $ 1,681,974 if G:\Budget 2009-201013 Budget Options Cd)6.4553 Current Rate&7.3000 Preliminary Rate(9-3)B-Pre Workshop Options Exhibit C 47` CITY OF BOYNTON BEACH Projected Initial Surplus(Deficit)at Current&Preliminary Tax Rates Workshop&7121109 Commission Meeting Options to Set Ad Valorem Tax Rate&Balance the Budget Based on 6-26-09 Final Taxable Values I,iii) Model#1 Model#3 I Model#5 With 7121109 Commission Meeting Current Rate City Mgr Recom I Comm.Workshop 6.4663 7.3000 7.3000 Projected Initial Surplus(Deficit)at Alternate Tax Rates $ (10,825,829) $ (7,924,829) $ (7,924,829) Add Transfers In From Other Funds Transfer from Appropriation(Reduction)of General Fund Balance $ 3,500,000 $ 3,500,000 $ 3,500,000 Transfer from Fleet Fund $ 1,500,000 $ 1,500,000 $ 1,500,000 Transfer from Capital Projects(Option A)Defer Boundless Playground $ 3,144,000 $ 3,144,000 $ 3,144,000 Transfer from Solid Waste Fund-Additional Transfer(Increased to$2,430,000) $ 1,500,000 $ 1,500,000 $ 1,500,000 Transfer from Fire Assessment Fund-(Increased to$3,798,000) Workshop Addition $ 339,698 $ 339,698 $ 339,698 Less Transfers Out to Other Funds Transfer Out to Debt Service Fund for Police Station(Est.1/2 Year in FY 2009-10) $ (1,188,000) $ (1,188,000), $ (1,188,000) Added Revenues EMS Billing Revenue Increase(Use of Collection Agency) $ 400,000 $ 400,000 $ 400,000 Take Home Car Reimbursements $ 45,000 $ 45,000 $ 45,000^ Energy Block Grant $ 75,000 $ 75,000 $ 75,000 Library Fines(Average Annual Revenues) $ 30,000 $ 30,000 $ 30,000 Less (Increased)Expenditures that will Increase Deficit Add 6 Fire Fighters-Station_5-Covered By Fire Assessment Workshop Addition $ (340,626) $ (340,626), $ (340,626) Add Reduced Expenditures to Decrease Deficit 2%Pay Cut Across Board-subject to CBA $ 775,923 $ - $ - Medical,Dental&Vision Savings Adjusted from Original Estimate Workshop Reduction $ 380,215 $ 380,215 $ 380,215. Reduce two holidays(President's Day/Xmas Eve)-OT reduction $ 95,000 $ 95,000 $ 95,000 4-Day Work Week-Utilities&Vehicle Maintenance $ 150,000 $ 150,000 $ 150,000 Management Package-Change=End buyout of 4 days leave $ 172,000 $ 172,000 $ 172,000 Other Reductions-Commission Rodriguez Reduced©25% Business Meetings Workshop Reduction $ - $ - $ 20,822 Publications Workshop Reduction $ - $ - $ 12,986 Memberships Workshop Reduction $ - $ - $ 20,874 Eliminate Deferred Compensation @ 100% Workshop Reduction $ - $ - $ 123,000 End Longevity Program(General Fund share only-Total is$117,000) $ 72,500 $ 72,500 $ 72,500 Telephone Audit_ - ,$ 50,000 $. 50,000.. _$ .50,000_ Out of State Travel $ 10,000 $ 10,000 $ 10,000 Change City Manager Admin Secretary to.50 FTE Workshy Reduction $ 17,025 $ 17,025 $ 17,025 Change Development Office Assistant to.50FTE Workshop Reduction $ 13,703 $ 13,703 $ 13,703 Delete BDB National Site Consultant Workshop Reduction $ 1,000 $ 1,000 $ 1,000 Position Vacancy Factor- General Fund Only $ 500,000 $ 500,000 $ 500,000_ Delete 8 Vacant Positions Electrician-Public Works Shared 50%with Utilities 7/21/09 Reduction $ 39,550 $ 39,550 $ 39,550 Sr.Crew Worker-Public Works 7/21/09 Reduction $ 37,932 $ 37,932` $ 37,932 Sr.Crew Worker-Public Works 7/21/09 Reduction $ 37,932 $ 37,932 $ 37,932 Parks Maintenance Worker-Recreation 7/21/09 Reduction $ 35,921 $ 35,921 $ 35,921 Custodian-Public Works 7/21/09 Reduction $ 31,899 $ 31,899 $ 31,899 Fire Inspector-Fire 7/21/09 Reduction $ 58,042 $ 58,042 $ 58,042 Library Tech Specialist-Library Shared with ITS 7/21/09 Reduction $ - $ - $ 51,300 Parks Maintenance Worker-Public Works 7/21/09 Reduction $ 35,921 , $ 35,921 $ 35,921 Program&Resulting Staff Cuts(Filled Positions) _ Public Affairs Program-Cut $ 134,000 $ - $ - Building Department Cuts $ 68,101 $ - $ - Engineering Staffing Cuts $ 75,000 $ - $ - Custodial Service Outsourced $ 202,678 $ - $ - , Animal Control to County $ 192,160 $ - $ - Fire Prevention Program Cutback $ 55,000 $ - $ - Code Compliance Cutback $ 55,000 $ - _ $ - Library Program Cutbacks $ 67,868 $ - $ - Recreation Program/Facility Cutbacks $ 106,844 -$ - $ - Stop Head Start Subsidy $ 28,000 $ - _$ - Stop Children's Museum Subsidy 1/2 year $ 112,000 $ - $ - Shopper Hopper/After School Transportation $ 250,000 $ - $ - Projected Surplus(Deficit)at Alternate Tax Rates $ 2,040,458 $ 2,818,883 $ 3,047,865 I j Add Back 15 Police Officers $ (1,200,000) $ (1,200,000) $ (1,200,000) COPS Grant $ 1,100,000 $ 1,100,000 $ 1,100,000 Projected Surplus(Deficit) $ 1,940,458 $ 2,718,883_ $ 2,947,865 G:\Budget 2009-2010\3 Budget Options @ 6.4553 Current Rate&7.3000 Preliminary Rate(9-3)C-Workshop Options Exhibit.D ' CITY OF BOYNTON BEACH 1. Projected Initial Surplus(Deficit)at Current&Alternate Tax Rates I Recent Options(Cumulative)to Set Ad Valorem Tax Rate&Balance the Budget Based on 6-26-09 Final Taxable Values Model#1 Model#3 I Model#5 With 7/21/09 Commission Meeting Current Rate City Mgr Recom Comm.Workshop 6.4553 7.3000 7.3000 Projected Initial Surplus(Deficit)at Alternate Tax Rates $ (10,825,829)1$ (7,924,829) $ (7,924,829) Add Transfers In From Other Funds Transfer from Appropriation(Reduction)of General Fund Balance 1.5 Yrs Availability $ 3,500,000 $ 3,500,000 $ 3,500,000 Transfer from Fleet Fund 1 Yr Availability $ 1,500,000 $ 1,500,000 $ 1,500,000 Transfer from Capital Projects(Option A)Defer Boundless Playground 2 Yrs Availability $ 3,144,000 $ 3,144,000 $ 3,144,000 Transfer from Solid Waste Fund-Additional Transfer(Increased to$2,430,000) 1 Yr Availability $ 1,500,000 $ 1,500,000 $ 1,500,000 Transfer from Fire Assmt Fund-(Increased to$3,798,000) Annual Availability $ 339,698 $ 339,698 $ 339,698 Less Transfers Out to Other Funds Transfer Out to Debt Service Fund for Police Station(Est.1/2 Year in FY 2009-10) $2.4 M Thereafter $ (1,188,0001 $ (1,188,000), $ (1,188,000) Added Revenues EMS Billing Revenue Increase(Use of Collection Agency) $ 400,000 $ 400,000 $ 400,000 Take Home Car Reimbursements $ 45,000 $ 45,000 $ 45,000 Energy Block Grant $ 75,000 $ 75,000 $ 75,000 Library Fines(Average Annual Revenues) $ 30,000 $ 30,000 $ 30,000 COPS Grant(For 8 Police Officers)for 3 years Added $ 617,000 $ 617,000 $ 617,000 Less Reduced Revenues that will Increase Deficit State Shared Revenues Added $ (200,0001 $ (200,0001 $ (200,000) Less (increased)Expenditures that will Increase Deficit Add Back 8 Police Officers(Included in COPS Grant) Added $ (554,0001 $ (554,000), $ (554,000) Add Back 7 Police Officers(Not Included in COPS Grant) Note(1) $ (522,0001 $ (522 0001 $ (522,000) Add 6 Fire Fighters-Station 5-Covered By Fire Assessment $ (340,626), $ (340,6261 $ (340,626) Add Reduced Expenditures to Decrease Deficit 2%Pay Cut Across Board-subject to CBA $ 775,923 $ - $ - Medical,Dental&Vision Savings Adjusted from Original Estimate $ 380,215 $ 380,215 $ 380,215 Reduce two holidays(Presidents Day/Xmas Eve)-OT reduction $ 95,000, $ 95,000 $ 95,000 4-Day Work Week-Utilities&Vehicle Maintenance Note(2) $ 140,000 $ 140,000 $ 140,000 Management Package Change-End buyout of 4 days leave $ 172,000 $ 172,000 $ 172,000 Other Reductions-Commission Rodriguez Reduced©25% - Business Meetings $ $ $ 20,822- Publications $ - $ - $ 12,986 Memberships $ - $ - $ 20,874 Eliminate Deferred Compensation @ 100% $ - $ - $ 123,000_ End Longevity Program(General Fund share only-Total is$117,000) $ 72,500 $ 72,500 $ 72,500 Telephone Audit $ 50,000 $ 50,000 $ 50,000 Out of State Travel $ 10,000 $ 10,000 $ 10,000 Change City Manager Admin Secretary to.50 FTE $ 17,025 _$ 17,025 $ 17,025_ Change Development Office Assistant to.50FTE $ 13,703 $ 13,703 $ 13,703 Delete BDB National Site Consultant $ 1,000 $ 1,000 $ 1,000 • Position Vacancy Factor- General Fund Only Note(3) $ 250,000 $ 250,000 $ 250,000 Delete 10 Vacant Positions(2 Added) Electrician-Public Works Shared 50%with Utilities $ 39,550 $ 39,550 $ 39,550 • Sr.Crew Worker-Public Works $ 37,932 $ 37,932 $ 37,932 Sr.Crew Worker-Public Works $ 37,932 $ 37,932 _$ 37,932 Parks Maintenance Worker-Recreation $ 35,921 $ 35,921 $ 35,921 Custodian-Public Works $ 31,899 $ 31,899 $ 31,899 Custodian-Public Works Added $ 31,899 $ 31,899 $ 31,899 Fire Inspector-Fire $ 58,042 $ 58,042 $ 58,042' Library Tech Specialist-Library Shared with ITS $ - $ - $ 51,300_ Parks Maintenance Worker-Public Works $ 35,921 $ 35,921 $ 35,921 - Community Service Officer Added $ 47,920 $ 47,920_ $ 47,920 Program&Resulting Staff Cuts(21 Filled Positions_) Public Affairs Program-Cut $ 134,000 $ - $ - Building Department Cuts $ 68,101 $ - $ - Engineering Staffing Cuts $ 75,000 $ - $ - Custodial Service Outsourced $ 202,678 $ - $ - Animal Control to County $ 192,160 $ - $ - • Fire Prevention Program Cutback $ 55,000 $ - $ - Code Compliance Cutback $ 55,000 $ - $ - Library Program Cutbacks $ 67,868 $ - $ - Recreation Program/Facility Cutbacks $ 106,844 $ - $ - Stop Head Start Subsidy $ 28,000 $ - $ - Stop Children's Museum Subsidy 1/2 year $ 112,000 $ - $ - Shopper Hopper/After School Transportation $ 250,000 $ - $ - Projected Surplus(Deficit)at Alternate Tax Rates $ 1,201,277 $ 1,979,702 $ 2,208,684 Less Contingency(2/10 Mill=$772,000) Note(4) $ (772,000) $ (772,000) $ (772,000) Projected Surplus(Deficit) After Allowing for Contingency $ 429,277 $ 1,207,702 $ 1,436,684 Note(1)Reinstatement of 8 Police officers not covered by the COPS grant needs approval Note(2)Amount will decrease by approximately$10.000 by continuing with City custodial staff vs.contracted services Note(3)Reduced from$500,000 due to added vacant positions eliminated Note(4)At this point,the 2/10 mill contingency represents unknowns such as added operating or capital requests or further revenue reductions. G:\Budget 2009-201013 Budget Options @ 6.4553 Current Rate&7.3000 Preliminary Rate(9-3)0-Post Workshop Options Exhibit E 0CITY OF BOYNTON BEACH Projected Initial Surplus(Deficit)at Current&Preliminary Tax Rates Budget Adjustments Considered to Date to Set Ad Valorem Tax Rate&Balance the Budget 4.4111 Based on 6-26-09 Final Taxable Values Model#1 Model#3 ( Model#5 With 7121/09 Commission Meeting Current Rate city Mgr Recom Comm.Workshop 6.4653 7.3000 7.3000 Projected Initial Surplus(Deficit)at Alternate Tax Rates $ (10,825,829) $ (7,924,829) $ (7,924,829) Projected Surplus(Deficit)at Alternate Tax Rates w/COPS Grant I (Exhibit B) $ 1,252,246 $ 1,681,974 $ 1,681,974 After Total Initial Recommendations Prior to the July 14-15 Commission Workshop Commission Workshop&7/21/09 Commission Meeting Potential Adiustments Add Transfers In From Other Funds Transfer from Fire Assessment Fund for 6 Firefighters Workshop Addition $ 339,698 $ 339,698 $ 339,698 Less (Increased)Expenditures that will Increase Deficit Add 6 Firefighters-Station 5-Covered By Fire Assessment Workshop Addition' $ (340,626).$ (340 8261 $ (340,626) Add Reduced Expenditures to Decrease Deficit Medical,Dental&Vision Savings Adjusted from Original Estimate Workshop Reduction $ 380,215 $ 380,215 $ 380,215 Reductions Proposed by Commissioner Rodriguez Business Meetings 7/21/09 Reduction $ - $ - $ 20,822 Publications 7/21/09 Reduction $ - $ - $ 12,986 Memberships 7/21/09 Reduction $ - $ - $ 20,874 Eliminate Deferred Compensation( 100% 7/21/09 Reduction $ - $ - $ 123,000 Change City Manager Admin Secretary to.50 FTE Workshop Reduction $ 17,025 $ 17,025 $ 17,025 Change Development Office Assistant to.50FTE Workshop Reduction $ 13,703 $ 13,703 $ 13,703 Delete BDB National Site Consultant Workshop Reduction $ 1,000, $ 1,000 $ 1,000 Delete Vacant-Positions Proposed by Commissioner Rodriguez ------ -_ Electrician-Public Works Shared 50%with Utilities 7/21/09 Reduction $ 39,550 $ 39,550 $ 39,550 Sr.Crew Worker-Public Works 7/21/09 Reduction $ 37,932 $ 37,932 $ 37,932 Sr.Crew Worker-Public Works 7/21/09 Reduction $ 37,932 $ 37,932 $ 37T- Parks 7'Parks Maintenance Worker-Recreation 7/21/09 Reduction $ 35,921 $ 35,921 $ 35,E Custodian-Public Works 7/21/09 Reduction $ 31,899 $ 31,899 $ 31,8 Fire Inspector-Fire 7/21/09 Reduction $ 58,042 $ 58,042 $ 58,042 Library Tech Specialist-Library Shared with ITS 7/21/09 Reduction $ - $ - $ 51,300 Parks Maintenance Worker-Public Works 7/21/09 Reduction $ 35,921 $ 35,921 $ 35,921 Projected Surplus(Deficit)at Alternate Tax Rates r Exhibit C $ 1,940,458 $ 2,370,186 $ 2,599,168 City Manager Recommended Adiustments After Commission Workshop&7/21/09 Commission Meeting Added Revenues COPS Grant(Por 8 Police Officers) $ 617,000 $ 617,000 $ 617,000 Less Reduced Revenues that will Increase Deficit State Shared Revenues $ (200,000)$ (200,000), $ (200,000) Less (Increased)Expenditures that will Increase Deficit Add Back 8 Police Officers(Included in COPS Grant) $ (554,000) $ _(554,000), $ (554,000) Add Back 7 Police Officers(Not Included in COPS Grant) Note(1) $ (522,000), $ (522,000), $ (522,000) Add Reduced Expenditures to Decrease Deficit 4-Day Work Week-Utilities&Vehicle Maintenance Note(2) $ ).10,000) $ (10,0001 $ (10,000) Position Vacancy Factor Note(3) $ (250,000) $ (250,0001 $ (250,000) Delete Vacant Positions Custodian-Public Works $ 31,899 $ 31,899 $ 31,899 Community Service Officer $ 47,920 $ 47,920 $ 47,920 Eliminate Prior Reserves Pending Resolution(Addressed Above) Add Back 15 Police Officers $ 1,200,000 $ 1,200,000 $ 1,200,000 COPS Grant $ (1,100,000) $ (1,100,900) $ (1,100,000) Add Six Additional_Firefighters Full Coverage Station 5 $_ . _- .---_ $ _- 348,697 $ 348,697 Current Projected Surplus(Deficit'at Alternate Tax Rates $ 1,201,277 $ 1,979,702 $ 2,208,684 Less Contingency(2/10 Mill=$772,000) Note(4) $ (772,000) $ (772,000) $ (772,000) Projected Surplus(Deficit) After Allowing for Contingency j Exhibit D $ 429,277 $ 1,207,702 $ 1,436,684 Alternate Tax Rates 6.4553 7.3000 7.3000 Tax Rate Impact of Eliminating Projected Surplus(Deficit)After Allowing for Contingency -0.1113 -0.3131 -0.3725 Resulting Tax Rate 6.3440 6.9869 6.9275 Note(1)Reinstatement of 8 Police officers not covered by the COPS grant needs approval Note(2)Amount will decrease by approximately$10.000 by continuing with City custodial staff vs.contracted services Note(3)Reduced from$500,000 due to added vacant positions eliminated Note(4)At this point the 2/10 mill contingency represents unknowns such as added operating or capital requests or further revenue reductions. G:\Budget 2009-2010\3 Budget Options©6.4553 Current Rate&7.3000 Preliminary Rate(9-3)E-Options Changes Exhibit F vii; CITY OF BOYNTON BEACH Le 1 Recommended CIP$Available for Transfer to General Fund IPotential Increased Debt Service Reducing Public Service Tax Available for Transfer to General Fund I Recommended Reduction From FY 2009-2010 CIP Budget Planned Project Deferral or Deletion I Amount General City Hall BBN Upgrades Deferred After 2010-11 $ 110,000 City Hall Fire Alarm Upgrade Deferred After 2010-11 $ 250,000 Municipal Building Energy Deferred After 2010-11 $ 200,000 Congress Middle School-Landscaping Deleted $ 143,000 Old High School Demolition Deleted $ 625,000 Parks& Recreation Green/Bikeway-Land Purchase Deferred After 2010-11 $ 400,000 Boundless Playground, Net of$500,000 Expended _Deferred to FY 2010-11 $ 2,400,000 Hester Center Landscaping Deferred After 2010-11 $ 50,000 Oceanfront-Automated Parking System Deferred After 2010-11 . $ 300,000 Transportation Wayfinding Signage Deferred After 2010-11 $ 140,000 Ocean Avenue Streetscape Deferred After 2010-11 $ 90,000 Ocean 95 South Access Route Deleted $ 1,500,000 (re Sidewalks-Gateway/FEC tracks Deferred After 2010-11 $ 250,000 Total CIP Funds Recommended for Transfer $ 6,458,000 Annual Transfer Recommended From CIP Fund to General Fund FY 2009-10 Transfer $ 3,114,000 FY 2010-11 Transfer $ 3,344,000 Debt Service for Police Dept Building Assume$30,000,000(I 9%Total(Principal & Interest)Annual Debt Service FY 2009-10 (1/2 Year) Using 9% (Less$162,000 Capitalized Interest) $ (1,188,000) FY 2010-11 (Full Year) Using 9% $ (2,700,000) Total Debt Service(1-1/2 Years) for Transfer to Debt Service Fund $ (3,888,000) L Exhibit G CITY OF BOYNTON BEACH FY 2009-2010 Budget Summary 2008-2009 2009-2010 Adopted Proposed % Change Amount Amount Proposed Budget: Total All Funds $ 167,992,740 $ 142,643,001 -15.1% Major Operating Funds(Public Services): General Fund (See Below) $ 74,001,084 $ 71,935,667 -2.8% Utility Fund $ 35,443,618 $ 33,055,253 -6.7% Solid Waste Fund $ 9,437,308 $ 8,509,564 -9.8% Capital Improvements General CIP Fund $ 12,966,300 $ 2,845,500 -78.1% Fire Assessment Fund $ 9,449,034 $ 3,957,838 -58.1% Where the General Fund money goes: Public Safety: Police $ 24,321,550 $ 23,744,483 -2.4% Fire $ 18,713,899 $ 19,180,394 2.5% Other $ 3,963,739 $ 3,587,776 -9.5% $ 46,999,188 $ 46,512,653 -1.0% Leisure Services: -.44) Recreation &Parks $ 5,096,674 $ 4,934,835 -3.2% Library $ 2,600,620 $ 2,558,701 -1.6% $ 7,697,294 $ 7,493,536 -2.6% Public Works $ 6,242,992 $ 5,966,091 -4.4% General Government $ 8,991,310 $ 8,343,848 -7.2% Development $ 4,070,300 $ 3,619,539 -11.1% Total General Fund $ 74,001,084 $ 71,935,667 -2.8% Changes: Basic services retained. CM recommends employee pay freeze for 2009-2010. 10 unfilled positions not recommended for 2009-2010. Utility rates cut by 7% Property Taxes: Tax Rates General Fund 6.4553 7.3000 13.1% Bond Fund (G.O. Bonds paid off) 0.0250 0.0000 -100.0% Total Tax Rate 6.4803 7.3000 12.6% Tax Amounts General Fund @ 7.3000 $ 35,013,460 $ 32,755,348 -6.4% General Fund @ 6.4553 $ 35,013,460 $ 29,322,000 -16.3% To keep the millage rate at 6.4553, the property tax ravenues will be reduced from $35,013,460 to $29,322,000; a 16.3% revenue reduction of$5,691,460. G:\Budget 2009-2010\\3 Budget Options©6.4553 Current Rate&7.3000 Preliminary Rate(9-3)\G-Budget Summary Items