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HomeMy WebLinkAbout2015-03-12 workshop- priorities budget item 2 City Commission Meeting Agenda City of Dania Beach Commission Goals Workshop  FY 2015/2016  March 12, 2015  General Fund - Historic Overview 2012 Actual Amount 2013 Actual Amount 2014 Actual Amount 2015 Commission Approved 31 - Taxes 21,641,587 21,791,836 22,610,262 22,487,919 32 - Permits, Fees and Special 6,642,878 6,873,981 8,374,814 7,939,030 33 - Intergovernmental Revenue 2,471,431 2,628,370 2,879,913 2,824,719 34 - Charges for Services 3,250,280 3,424,154 3,557,682 3,440,674 35 - Judgments, Fines, and Forfeits 711,168 355,032 427,085 572,333 36 - Miscellaneous Revenues 1,788,703 2,500,265 1,969,439 1,499,348 38 - Other Sources 4,132,839 6,304,852 4,968,132 4,239,476 Revenue Totals 40,638,886 43,878,490 44,787,325 43,003,499 Expenditures Mayor and Commission 354,944 327,534 305,787 352,777 City Manager 435,726 452,040 489,228 699,335 Human Resources/Risk Mgmt 233,521 270,213 243,566 304,703 Legal 1,441,577 1,467,291 897,155 922,955 Community Devel - Admin/Zoning 607,964 612,809 659,496 542,018 Community Devel - Code Compliance 636,898 609,703 587,741 625,746 City Clerk 288,078 255,686 244,560 290,999 Finance & I,T, 1,268,767 1,337,712 1,362,178 1,557,303 General Services 681,862 310,587 278,578 444,322 General Insurance 748,868 679,183 679,555 700,000 Contingency & Legal Settlements 135,526 - 194,075 250,000 Capital Project Transfers 2,906,300 2,461,603 1,600,000 310,000 CRA Contributions 2,135,628 830,229 2,239,463 1,111,320 Debt Service Transfer Payments 1,887,558 1,650,886 1,568,251 1,414,020 Other Fund Transfers - Incl Retiree Health 237,079 297,628 - 1,056,045 Police Services 10,712,570 11,254,041 11,723,286 11,804,892 Fire Rescue 9,837,353 10,456,196 10,976,056 12,056,624 Public Services - Solid Waste 1,888,908 1,953,077 1,978,646 2,027,667 " " - Admin 235,255 225,235 189,058 244,593 " " - Building Maint. 373,958 330,522 355,271 389,211 " " - Fleet Maint. 218,684 230,325 195,516 203,261 " " - Parks & Grounds Maint. 593,398 612,969 647,627 848,417 " " - Cemetery 110,195 118,303 136,177 133,563 " " - Streets Maint. 1,259,159 1,099,131 1,333,178 2,021,243 Recreation - Admin. 732,325 682,355 706,797 848,429 " - Beach 612,337 608,655 647,483 653,411 " - C.W. Thomas Park 198,765 149,763 230,848 327,906 " - I.T. Parker 53,900 48,562 54,716 77,802 " - Frost Park 205,381 242,445 199,208 228,424 " - P.J. Meli Aquatics 316,228 336,653 332,648 367,620 " - P.J. Meli Park 103,615 118,227 125,333 140,345 " - Summer Progam 39,991 44,499 39,504 48,548 Expenditure Totals 41,492,316 40,074,113 41,220,985 43,003,499 Net Surplus (Deficit) (853,430) 3,804,377 3,566,340 - Revenue General Fund 2008‐2009  ACTUAL  2009‐2010  ACTUAL   2010‐2011  ACTUAL   2011‐2012  ACTUAL   2012‐2013  ACTUAL   2013‐2014   ACTUAL   2014‐2015   BUDGET  AD VALOREM ‐ CURRENT 16,109,314  15,317,838   14,357,746   14,202,028   14,228,317   14,930,032         15,912,353       AD VALOREM ‐ DEBT SERVICE 421,435        417,935       615,851       622,389       658,196         689,589             688,275           OPERATING MILLAGE RATE 5.4044 5.8579 5.9998 5.9998 5.9998 5.9998 5.9998 DEBT SERVICE MILLAGE RATE 0.1400 0.1514 0.2452 0.2509 0.2680 0.2690 0.2595 BCPA July 1st Certified Value -6.80% -8.10% -1.90%0.18% 5.40% 4.49% AD VALOREM PROPERTY TAX  13,000,000  13,500,000  14,000,000  14,500,000  15,000,000  15,500,000  16,000,000  16,500,000 2008‐2009 ACTUAL 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET AD VALOREM ‐CURRENT   ‐  100,000  200,000  300,000  400,000  500,000  600,000  700,000 2008‐2009 ACTUAL 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET AD VALOREM ‐DEBT SERVICE    2009‐2010  ACTUAL  2010‐2011  ACTUAL  2011‐2012  ACTUAL  2012‐2013  ACTUAL  2013‐2014  ACTUAL  2014‐2015  BUDGET  2015‐2016  ESTIMATE  ~ cost incr  POLICE ‐CONTRACT COSTS & Exp 9,875,674        10,369,612   10,248,124   10,583,402   10,960,322   11,015,731    11,566,518      $500K POLICE ‐ PENSION COSTS 198,094           226,347      303,111      375,270      453,167      650,000        650,000           STAFFING LEVELS 73                      77                   79                   80                   78                   78                         3% vacancy 3% vacancy < 1% vacancy < 1% vacancy < 1% vacancy % Increase in Contract Cost 5%‐1% 3% 4% 1% 5% % Increase in Pension Cost 14% 34% 24% 21% 43% 0% PUBLIC SAFETY - POLICE  9,000,000  9,500,000  10,000,000  10,500,000  11,000,000  11,500,000  12,000,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE POLICE‐CONTRACT COSTS POLICE‐CONTRACT COSTS  ‐  100,000  200,000  300,000  400,000  500,000  600,000  700,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE POLICE ‐PENSION COSTS POLICE ‐ PENSION COSTS  2009‐2010  ACTUAL   2010‐2011  ACTUAL   2011‐2012  ACTUAL   2012‐2013  ACTUAL   2013‐2014  ACTUAL   2014‐2015  BUDGET   2015‐2016  ESTIMATE  ~ cost incr  FIRE RESCUE ‐CONTRACT COSTS 5,858,448       8,583,633       8,788,989       8,822,840         9,081,087     9,535,141     $500K FIRE RESCUE ‐ PENSION COSTS 856,476           912,482          1,349,325       1,716,728       1,896,794         2,950,000     4,473,223     $1.5M COMBINED ‐ CONTRACT/PENSION COSTS 856,476           6,770,930       9,932,958       10,505,717     10,719,634       12,031,087  14,008,364    % Increase in Contract Cost 2% 0.4% 3% 5% % Increase in Pension Cost 27% 10% 56% 52% FIRE RESCUE ‐ ASSESSMENTS 2,701,745         3,937,524       4,082,820       4,065,279       5,052,071         5,035,619     5,035,619      FIRE RESCUE ASSESSMENT RATE‐RESIDENTIAL 100                   128                  128                  128                  160                   160                160                  FIRE RESCUE STAFFING LEVELS 59                      68                     68* 68* 67* 67* 67* + 9 positions PUBLIC SAFETY - FIRE RESCUE  ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  6,000,000  7,000,000  8,000,000  9,000,000  10,000,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE FIRE RESCUE ‐CONTRACT COSTS  ‐  500,000  1,000,000  1,500,000  2,000,000  2,500,000  3,000,000  3,500,000  4,000,000  4,500,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE FIRE RESCUE ‐PENSION COSTS  ‐  1,000,000  2,000,000  3,000,000  4,000,000  5,000,000  6,000,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE FIRE RESCUE ‐ASSESSMENTS  ‐  2,000,000  4,000,000  6,000,000  8,000,000  10,000,000  12,000,000  14,000,000  16,000,000 COMBINED ‐ CONTRACT/PENSION COSTS FIRE RESCUE ‐ ASSESSMENTS  2009‐2010  ACTUAL   2010‐2011  ACTUAL   2011‐2012  ACTUAL   2012‐2013  ACTUAL   2013‐2014  ACTUAL   2014‐2015  BUDGETED   2015‐2016  ESTIMATE   ~ cost  incr  CITY GENERAL PENSION COSTS EMPLOYER PENSION 595,676     683,091      999,715    957,449      1,086,933    1,283,697 1,476,252 $200K CITY GENERAL EMPLOYEE PICKUP COST 413,637     360,253      279,524    150,571      166,611       167,449     167,449     COMBINED CITY PENSION COSTS 1,009,313 1,043,344   1,279,239 1,108,020   1,253,544   1,451,147 1,643,701 % Increase in Pension Cost 3% 23%‐13% 13% 16% 13% CITYWIDE GENERAL EMPLOYEE PENSION COST  ‐  200,000  400,000  600,000  800,000  1,000,000  1,200,000  1,400,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGETED CITY GENERAL PENSION COSTS EMPLOYER PENSION  ‐  50,000  100,000  150,000  200,000  250,000  300,000  350,000  400,000  450,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGETED CITY GENERAL EMPLOYEE PICKUP COST  ‐  200,000  400,000  600,000  800,000  1,000,000  1,200,000  1,400,000  1,600,000 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGETED COMBINED CITY PENSION COSTS  2011‐2012  ACTUAL   2012‐2013  ACTUAL   2013‐2014  ACTUAL   2014‐2015  BUDGETED   2015‐2016  ESTIMATE   FRS PENSION COSTS EMPLOYER PENSION 211,387    278,712      445,862      654,063      670,415          Employer Contribution Rates 2012 2013 2014 2015 2016 Currently in the Senate Committee Regular 4.91% 5.18% 6.95% 7.37% 7.62% Senior Manager Service Class 6.27% 6.30% 18.31% 21.14% 21.29% Legislators 11.14% 10.23% 33.03% 43.24% 41.89% FRS CONTRIBUTION RATE CHANGES CITYWIDE FRS PENSION COST  ‐  100,000  200,000  300,000  400,000  500,000  600,000  700,000  800,000 2011‐2012 ACTUAL2012‐2013 ACTUAL2013‐2014 ACTUAL 2014‐2015 BUDGETED 2015‐2016 ESTIMATE FRS PENSION COSTS EMPLOYER PENSION 0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00% 45.00% 50.00% 2012 2013 2014 2015 2016 Regular Senior Manager Service Class Legislators 2008‐2009  ACTUAL  2009‐2010  ACTUAL   2010‐2011  ACTUAL   2011‐2012  ACTUAL  2012‐2013  ACTUAL  2013‐2014  ACTUAL  2014‐2015  BUDGET  2015‐2016  ESTIMATE 10%   ~ Est  Incr  Health Insurance ‐ Self Ins Claims/Loss 2,733,740 4,223,120 2,352,299 3,230,086 2,525,968 322,948 0 Health Insurance ‐ Fully Insured 2,259,940 1,720,767 1,892,844        $175K Total City Cost 2,733,740 4,223,120 2,352,299 3,230,086 2,525,968 2,582,888 1,720,767 1,892,844 HEALTH INSURANCE COSTS 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2008‐2009 ACTUAL 2009‐2010 ACTUAL 2010‐2011 ACTUAL 2011‐2012 ACTUAL 2012‐2013 ACTUAL 2013‐2014 ACTUAL 2014‐2015 BUDGET 2015‐2016 ESTIMATE 10% CITY Adopted FY  2013 Adopted FY  2014 Ranking Unicorporated (Broward C 2.3353 2.3353 1 Weston 2.0000 2.3900 2 Hillsboro Beach 3.3900 3.3900 3 Lighthouse Point 3.5893 3.5893 4 Lauderdale‐By‐The‐Sea 3.9312 3.8000 5 Parkland 3.9900 3.9890 6 Fort Lauderdale 4.1193 4.1193 7 Southwest Ranches 3.9404 4.2719 8 Coral Springs 4.5697 4.5697 9 Pompano Beach 4.8712 4.7470 10 Davie 5.0829 5.0829 11 Lazy Lake 5.9363 5.1496 12 Hallandale Beach 5.6833 5.1918 13 Pembroke Pines 5.6368 5.6368 14 Cooper City 5.7087 5.7202 15 Plantation 5.6142 5.7500 16 Dania 5.9998 5.9998 17 Sunrise 6.0543 6.0543 18 Wilton Manors 6.2166 6.0683 19 Coconut Creek 6.3250 6.2301 20 Oakland Park 6.3995 6.2744 21 Deerfield Beach 6.2317 6.2745 22 Margate 7.3300 6.2761 23 Miramar 6.4654 6.7654 24 Tamarac 7.2899 7.2899 25 Lauderhill 7.3698 7.3698 26 Hollywood 7.4479 7.4479 27 North Lauderdale 7.6078 7.5000 28 Sea Ranch Lakes 7.5000 7.5000 29 Pembroke Park 8.5000 8.5000 30 West Park 9.4200 8.9200 31 Lauderdale Lakes 9.5000 8.9500 32 Denotes Rate Increase from Previous Year Average Rate 5.7235 Median Rate 5.8749 OPERATING MILLAGE COMPARISON BY CITY CITY Adopted FY  2014 Adopted FY  2015 Commercial  included Ranking Coconut Creek 166.08 169.56 Yes 1 Lauderdale by the Sea*172.44 Yes 2 Weston 163.26 177.51 Yes 3 Lauderhill 178.10 189.58 not verified 4 Oakland Park*205.00 205.00 N/A 5 North Lauderdale 216.02 216.02 Yes 6 Pembroke Pines*218.88 Yes 7 Davie 212.92 222.23 not verified 8 Coral Springs 220.92 225.84 Yes 9 Hallandale Beach*226.44 N/A 10 Pompano Beach 241.92 not verified 11 Broward County 270.00 270.00 not verified 12 Tamarac 273.75 273.75 not verified 13 Dania 274.56 277.92 No 14 Lauderdale Lakes 273.36 280.80 not verified 15 Southwest Ranches 284.27 285.15 Yes 16 Cooper City*299.88 Yes 17 Parkland 343.20 349.80 Yes 18 Lighthouse Point*394.80 Yes 19 West Park 395.54 399.73 not verified 20 SW Ranches*387.36‐500.16 Yes 21 Denotes Rate Increase from Previous Year Average Rate 254.86 Median Rate 234.18 *Not assessed on tax roll. Info obtained from city survey  Note: Oakland Park and Hallandale do not contract out but perform collections in-house SOLIDWASTE RATE COMPARISON BY CITY CITY Adopted FY  2014 Adopted FY  2015 Ranking Coconut Creek 166.08 169.56 1 Lauderdale by the Sea*172.44 2 Weston 163.26 177.51 3 Lauderhill 178.10 189.58 4 Oakland Park 205.00 205.00 5 North Lauderdale 216.02 216.02 6 Pembroke Pines*218.88 7 Davie 212.92 222.23 8 Coral Springs 220.92 225.84 9 Broward County 270.00 270.00 10 Tamarac 273.75 273.75 11 Dania 274.56 277.92 12 Lauderdale Lakes 273.36 280.80 13 Southwest Ranches 284.27 285.15 14 Cooper City*299.88 15 Parkland 343.20 349.80 16 Lighthouse point*394.80 17 West Park 395.54 399.73 18 SW Ranches*387.36‐500.16 19 Denotes Rate Increase from Previous Year Average Rate 257.16 Median Rate 247.92 *Not assessed on tax roll. Info obtained from city survey  SOLIDWASTE ASSESSMENT COMPARISON BY CITY