PROPOSED 2011-2012
BUDGETPRESENTATION
CITY COUNCIL WORKSHOPAUGUST 23, 2011
• Part I – Regulations and Terminology May 17, 2011
• Part II – Revenues June 7, 2011
• Part III – Fund Descriptions June 21, 2011
• Part IV – Prior Year Budget Reductions July 5, 2011
• Part V – General Fund Workshop July 12, 2011
• Part VI – General Fund, Capital Projects, Stormwater Workshop July 26, 2011
• Part VII – Set Proposed Millage Rate August 2, 2011
• Part VIII – Proprietary, Special Revenue, and Capital Project Funds August 9, 2011
Schedule
OVERVIEW
Fund Types
• GOVERNMENTAL• General Fund• Special Revenue Funds• Capital Project Funds
• PROPRIETARY• Enterprise Funds• Internal Service Funds
Governmental•GENERAL FUND
•SPECIAL REVENUE FUNDSCDBG Fund
Police Education Police AutomationDisaster ReserveRecycling RevenueStreets Improvement Park Impact Fee Fire Impact Fee Development Special ProjectsTransportation Impact FeeNeighborhood StabilizationOKR Special AssessmentSR 100 Community Re-development
•CAPITAL PROJECTS FUND
Proprietary• ENTERPRISE FUNDS
Utility Utility Capital Projects
Stormwater Management
Solid Waste
Tennis Center
Golf Course
Information Technology & Communications
Building Permits & Inspections
• INTERNAL SERVICE FUNDFleet Management
Health Insurance Fund
City Council Adopts
• Millage Rate
• Fund Appropriations
• Estimated Revenues
Budget Goals and Proposals
• Shift revenue from Streets Improvement Fund to the Stormwater Fund
• Diversify Stormwater funding• Reestablish millage rate for capital projects
(Stormwater)• Lower millage rate from the proposed millage
rate• Cut additional expenditures supported by
property tax without major impact on services• No new taxes
MILLAGE RATE
Fiscal Year Property ValueOperating
Millage Capital Millage Total MillageAd Valorem
Receipts
2001 $ 1,594,214,203 3.1500 - 3.15000 $ 4,882,939
2002 1,773,378,865 3.1500 0.3500 3.50000 5,981,827
2003 1,983,740,628 3.0500 0.3500 3.40000 6,539,567
2004 2,404,239,111 3.0500 0.3500 3.40000 7,855,523
2005 3,107,581,090 2.9000 0.5000 3.40000 10,207,899
2006 4,444,854,928 2.4000 1.0000 3.40000 14,632,296
2007 6,239,994,489 2.5000 0.7500 3.25000 19,603,806
2008 7,009,877,421 2.2123 0.7500 2.96234 20,184,340
2009 6,131,965,169 2.6123 0.3500 2.9623 17,602,781
2010 5,246,998,187 3.1500 0.3500 3.5000 17,828,406
2011 4,463,085,550 3.5000 - 3.5000 15,048,300
2012 3,893,483,150 3.5400 0.4500 3.9900 15,000,700
Change 2007-2012 (2,346,511,339) 1.0400 (0.3000) 0.7400 (4,603,106)
Percentage Change -37.6% 41.6% -40.0% 22.8% -23.5%
Millage Rate History
• 2007-08 - $1,430,107
• 2008-09 - $3,423,342
• 2009-10 - $ 122,686
• 2010-11 - $2,969,115
• 2011-12 - $ 251,800
• 5-Year Decrease - $8,197,050
Impact onExisting Taxpayers
2012 MILLAGE RATE OPTIONS
STAFFING
STAFFING 2006-07 2010-11 2011-121-Yr
Change
4-Yr Total
Change
GENERAL FUND 228.4 216.48 209.66 -6.82 -18.74
ENTERPRISE FUNDS 184 179.65 176.15 -3.5 -7.85
TOTALS 412.4 396.13 385.81 -10.32 -26.59
GENERAL FUND
Revenues
Budget Budget Change Percentage2011 2012 2011-2012 Change
Property Taxes 15,039,800 13,314,600 (1,725,200) -11.5%Other Revenue 11,356,889 12,447,400 1,090,511 9.6% Total Revenues 26,396,689 25,762,000 (634,689) -2.4%
Expenditures 26,396,689 25,762,000 (634,689) -2.4%Difference - - -
ADMINISTRATIVE OFFICESEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 3,214,944$ 2,116,993$ 1,756,615$ 1,779,600$ 1,764,405$ Operating Expenses 2,327,364 727,095 968,832 1,016,420 1,051,615 Capital Outlay 156,761 - - - - Debt Service 39,480 39,480 - - - Grants & Aide 219,500 220,379 269,300 288,925 187,000 Transfers to Other Funds 452,327 6,587,620 610,016 630,016 515,874 Contingency - - 105,107 35,991 23,388
TOTAL 6,410,376$ 9,691,567$ 3,709,870$ 3,750,952$ 3,542,282$
COMMUNITY DEVELOPMENTEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 3,810,211$ 2,646,158$ 2,800,827$ 2,763,700$ 2,697,543$ Operating Expenses 1,136,825 877,787 985,132 893,321 900,091 Capital Outlay - - - - - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - - Contingency - - - - -
TOTAL 4,947,036$ 3,523,945$ 3,785,959$ 3,657,021$ 3,597,634$
FIREEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 5,384,588$ 5,982,344$ 5,554,416$ 5,658,750$ 5,304,812$ Operating Expenses 1,697,374 1,866,261 1,959,425 1,944,659 2,035,748 Capital Outlay 29,483 48,522 22,500 8,200 - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds 53,227 - - - - Contingency - - - - -
TOTAL 7,164,672$ 7,897,127$ 7,536,341$ 7,611,609$ 7,340,560$
LAW ENFORCEMENTEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 16,803$ -$ -$ -$ -$ Operating Expenses 2,408,610 2,599,720 2,599,863 2,599,863 2,599,863 Capital Outlay - - - - - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - - Contingency - - - - -
TOTAL 2,425,413$ 2,599,720$ 2,599,863$ 2,599,863$ 2,599,863$
PUBLIC WORKSEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 2,682,130$ 2,969,393$ 2,798,536$ 2,794,200$ 2,849,498$ Operating Expenses 3,816,630 3,805,787 4,129,847 4,134,914 4,035,833 Capital Outlay 112,023 53,369 18,000 6,500 33,000 Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - - Contingency - - - - -
TOTAL 6,610,783$ 6,828,549$ 6,946,383$ 6,935,614$ 6,918,331$
ENGINEERINGEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 1,000,619$ 1,038,341$ 298,710$ 212,650$ 438,252$ Operating Expenses 221,015 196,510 249,440 181,437 68,253 Capital Outlay - - - - - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - - Contingency - - - - -
TOTAL 1,221,634$ 1,234,851$ 548,150$ 394,087$ 506,505$
RECREATION AND PARKSEXPENDITURES
Actual Actual Budgeted Estimated BudgetedCATEGORY FY 09 FY 10 FY 11 FY 11 FY 12
Personal Services 690,892$ 527,575$ 864,389$ 727,300$ 712,046$ Operating Expenses 320,306 378,805 405,734 472,583 445,679 Capital Outlay - - - - - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - 99,100 Contingency - - - - -
TOTAL 1,011,198$ 906,380$ 1,270,123$ 1,199,883$ 1,256,825$
TOTAL GENERAL FUND EXPENDITURES
Original ProposedActual Actual Budget Estimated Budget
CATEGORY FY 09 FY 10 FY 11 FY 11 FY 12Personal Services 16,800,187$ 15,280,804$ 14,073,493$ 13,936,200$ 13,766,556$ Operating Expenses 11,928,124 10,451,965 11,298,273 11,243,197 11,137,082 Capital Outlay 298,267 101,891 40,500 14,700 33,000 Debt Service 39,480 39,480 - - - Grants & Aide 219,500 220,379 269,300 288,925 187,000 Transfers to Other Funds 505,554 6,587,620 610,016 630,016 614,974 Contingency - - 105,107 35,991 23,388
TOTAL 29,791,112$ 32,682,139$ 26,396,689$ 26,149,029$ 25,762,000$
• 2006-07 $33.2M
• 2007-08 $31.8M
• 2008-09 $32.2M
• 2009-10 $30.6M
• 2010-11 $26.5M
• 2011-12 $25.8M
General FundBudget Comparisons
ENTERPRISE FUNDS
UTILITY EXPENDITURES
Original ProposedActual Actual Budget Estimated Budget
CATEGORY FY 09 FY 10 FY 11 FY 11 FY 12Personal Services 7,142,330$ 7,134,787$ 6,927,811$ 6,941,900$ 6,952,289$ Operating Expenses 18,076,676 18,454,084 9,509,818 8,827,671 8,917,426 Capital Outlay 1 - 539,785 490,785 475,952 Debt Service 7,721,192 6,971,542 11,580,486 11,482,984 11,338,656 Grants & Aide 10,000 10,000 10,000 10,000 10,000 Transfers to Other Funds 2,143,952 3,683,653 2,277,350 2,198,350 2,252,991 Contingency - - 500,000 200,010 213,181
TOTAL 35,094,151$ 36,254,066$ 31,345,250$ 30,151,700$ 30,160,495$
STORMWATER MANAGEMENT EXPENDITURES
Original ProposedActual Actual Budget Estimated Budget
CATEGORY FY 09 FY 10 FY 11 FY 11 FY 12Personal Services 1,141,806$ 1,145,048$ 1,901,382$ 1,770,700$ 1,650,432$ Operating Expenses 2,465,372 3,008,623 1,647,513 1,522,429 1,572,976 Capital Outlay - - 2,816,711 2,149,575 2,681,200 Debt Service (16,879) 185,901 697,759 465,627 1,502,302 Grants & Aide - - - - - Transfers to Other Funds 489,682 391,450 44,000 44,000 68,000 Contingency - - 270,835 608,869 -
TOTAL 4,079,981$ 4,731,022$ 7,378,200$ 6,561,200$ 7,474,910$
BUILDING PERMITS & INSPECTIONS EXPENDITURES
Original ProposedActual Actual Budget Estimated Budget
CATEGORY FY 09 FY 10 FY 11 FY 11 FY 12Personal Services -$ 1,384,796$ 1,159,913$ 1,151,950$ 1,170,959$ Operating Expenses - 411,548 352,159 337,260 336,375 Capital Outlay - - - - - Debt Service - - - - - Grants & Aide - - - - - Transfers to Other Funds - - - - - Contingency - - - - -
TOTAL -$ 1,796,344$ 1,512,072$ 1,489,210$ 1,507,334$
INFORMATION TECHNOLOGY & COMMUNICATIONS EXPENDITURES
Original ProposedActual Actual Budget Estimated Budget
CATEGORY FY 09 FY 10 FY 11 FY 11 FY 12Personal Services -$ 1,082,951$ 814,405$ 787,100$ 832,420$ Operating Expenses - 1,428,526 1,681,322 1,480,121 1,462,316 Capital Outlay - - 315,200 653,000 299,300 Debt Service - 11,180 - - - Grants & Aide - - - - 300,000 Transfers to Other Funds - - - - 12,000 Contingency - - - - -
TOTAL -$ 2,522,657$ 2,810,927$ 2,920,221$ 2,906,036$
Fleet Management Fund - 1 of 2
FY 12 FY 13 FY14 FY 15 FY 16
FLEET: .
Community Relations $15,200
Financial Services $21,200
Planning $42,100
Code Enforcement $14,000 $185,000
Fire $682,400 $28,000
Streets $121,348 $1,286,600 $128,700 $153,300 $431,500
Facilities Maintenance $25,600
Parks/Facilities $98,000 $64,800 $26,700 $25,000
Engineering $76,300
Utility Administration $23,041 $107,300
Utility Maintenance
$89,242 $114,500
Wastewater Collection $71,521 $979,200 $203,000 $63,800 $60,700
Fleet Management Fund - 2 of 2
FY 12 FY 13 FY14 FY 15 FY 16
FLEET (continued): . Recreation/Athletics $14,000
Wastewater Treatment $63,500 $75,900
Water Plant #1 $93,100
Water Plant #2 $29,900
Water Plant #3 $27,700 $19,100
Water Quality $22,000 $78,500
Water Distribution $373,340 $223,200 $80,100
Stormwater Management $18,278 $94,600 $137,500
Building Permits & Inspections $139,900
Golf Course $49,600 $49,400 $214,200
Information Technology & Communications
$36,400
Fleet Management $82,600
CAPITAL FUNDS
Park Impact Fee Fund
FY 12 FY13 FY 14 FY 15 FY 16
Trails
Graham Swamp Trail $5,000 $250,000 $2,550,000
Fire Impact Fee Fund
FY 12 FY 13 FY14 FY 15 FY 16
Fire Station # 26 – Seminole Woods $150,000
Transportation Impact Fee Fund
FY12 FY 13 FY 14 FY 15 FY 16
Whiteview Overpass $50,000 $300,000
Belle Terre Parkway-Royal Palms Parkway
to SR 100
Belle Terre Parkway-Palm Coast Parkway to
Pine Lakes Parkway $150,000 $500,000 $500,000
Whiteview Parkway 4 Laning
OKR Special Assessment Fund
FY 12 FY 13 FY14 FY15 FY16
South Old Kings Road 4 Laning
Streets
Improvement Fund1 of 2
FY 12 FY13 FY 14 FY 15 FY 16
Street Paving and Resurfacing
$726,400 $2,098,300 $2,203,200 $2,313,400 $2,429,000
Royal Palms Parkway Phase III
$200,000 $600,000 $300,000
Intersection/Turn Lane Improvements
$50,000 $50,000 $350,000 $50,000 $350,000
Traffic Signals $470,000 $270,000
Palm Harbor Extension $300,000 $1,100,000
Palm Coast Parkway6-Laning
$1,625,000 $9,025,000
Streets
Improvement Fund2 of 2
FY 12 FY13 FY 14 FY 15 FY 16
Old Kings Road Extension $1,350,000 $1,600,000 $5,000,000 $5,000,000
North Old Kings Road 4-Laning
$2,000,000 $50,000 $7,300,000 $7,600,000
North Pine Lakes Parkway Improvements
$2,200,000
Whiteview ParkwayShoulders
Bridge Rehabilitation $1,050,000 $150,000 $300,000 $850,000 $1,000,000
Capital Projects Fund
1 of 2
FY 12 FY13 FY 14 FY 15 FY 16
Fire Station #22 Replacement
$1,000,000 $1,400,000
Industrial Park
Holland Park Renovation $20,000 $1,470,000 $1,400,000
Indian Trails Sports Complex
$430,000
Sidewalks and Bike Paths
$4,695,000 $200,000 $2,000,000 $700,000
Capital Projects Fund
2 of 2 FY 12 FY13 FY 14 FY 15 FY 16
Parkway Beautification $200,000 $200,000 $200,000 $200,000 $200,000
Longs Landing $425,000
Park Renovation $75,000 $75,000 $75,000 $75,000 $75,000
City Hall
Training and SafetyFacility
SR100 CRA Fund
FY 12 FY13 FY 14 FY 15 FY 16
Bulldog Drive $1,500,000 $3,650,000
Midway $750,000
Central Park $1,000,000
Utility Capital Projects Fund 1 of 2
FY 12 FY13 FY 14 FY 15 FY 16
Wellfield & Wells $1,750,000 $750,000 $1,200,000 $200,000 $200,000
Water Mains $50,000
Distribution System Improvement
$75,000 $75,000 $75,000 $75,000
Water Treatment Plant #1 $20,000 $250,000 $250,000
Water Treatment Plant #2 $1,980,000 $6,000,000
Water Treatment Plant #3 $250,000 $50,000
Utility Land Acquisition
General Plant R&R Water $300,000 $250,000 $250,000 $250,000 $250,000
Misc Utility Services $26,000 $49,000 $14,000 $44,000 $14,000
Wastewater Treatment Plant #1
$50,000 $3,500,000 $3,000,000
Wastewater Treatment Plant #3
Utility Capital Projects Fund
2 of 2 FY 12 FY13 FY 14 FY 15 FY 16
Lift Stations & Pump Stations
$850,000 $1,005,000 $1,805,000 $655,000 $155,000
Force Mains $150,000 $200,000 $500,000
Reclaimed Water $600,000 $1,700,000
PEP System $200,000 $300,000 $350,000 $350,000 $350,000
Wastewater Treatment Plant #2
$6,910,000 $12,630,000 $1,000,000
General Plant R&R Wastewater
$350,000 $250,000 $250,000 $250,000 $250,000
Beachside Sewer System
$1,950,000 $1,500,000
Coquina Coast Sea Water Desalination
STORMWATER UTILITY
CAPITAL PROJECTS FUND
FY 12 FY13 FY 14 FY 15 FY 16
Swale Rehabilitation Program
$525,600 $551,900 $579,500 $608,500 $638,900
Valley Gutter Improvements
$75,000 $78,000 $81,100 $84,300 $87,700
Pipe Replacement $1,710,000 $1,795,500 $1,885,300 $1,979,600 $2,078,600
Control Structure Rehab $355,600 $506,000 $517,000 $528,000 $539,000
SUMMARY
City of Palm Coast Budget (1 of 2)General Fund $ 25,762,000
Police Education Fund 22,800
Police Automation Fund 294,500
Disaster Reserve Fund 2,231,500
Recycling Revenue Fund 310,200
Streets Improvement Fund 12,461,600
Park Impact Fee Fund 793,100
Fire Impact Fee Fund 189,600
Development Special Projects Fund 1,548,000
Transportation Impact Fee Fund 962,800
Neighborhood Stabilization 1,583,700
SR100 Community Redevelopment Fund 3,024,074
OKR Special Assessment Fund 261,308
City of Palm Coast Budget (2 of 2)Capital Projects Fund 6,698,700
Utility Fund 30,160,495
Utility Capital Projects Fund 5,704,941
Solid Waste Fund 7,605,000
Stormwater Management Fund 7,474,910
Building Permits & Inspections 1,507,334
Golf Course Fund 1,668,100
Tennis Center Fund 305,800
Information Technology & Communications 2,906,036
Health Insurance Fund 3,155,000
Fleet Management Fund 3,785,996
Sub-Total Budget $120,417,494
Less: Interfund Transfers and Charges $14,420,661
Total Budget $106,296,025
2010-11 Comparison $175,887,646
Budget Schedule
• September 14 – First public hearing and tentative adoption of the 2012 millage rate and budget
• September 27 – Final public hearing and final adoption of the 2012 millage rate and budget
THANK YOU