Charter and Executive Services Organizational Chart

Transcription

1 City of Tallahassee Adopted Budget Organizational Chart Total Full-Time Equivalents (FTE) = City Commission/Office Of The Mayor Total Full-Time Equivalents (FTE) = 13. City Attorney Total Full-Time Equivalents (FTE) = 21. Treasurer-Clerk Total Full-Time Equivalents (FTE) = 56.5 City Auditor Total Full-Time Equivalents (FTE) = 7. Executive Services Total Full-Time Equivalents (FTE) = 36. Communications Total Full-Time Equivalents (FTE) = 14. Customer Services Total Full-Time Equivalents (FTE) = 1. Environmental Policy and Energy Resources Total Full-Time Equivalents (FTE) = 14. Ethics Total Full-Time Equivalents (FTE) = 1.75 Summary of Services Provided This service area is comprised of all departments under the direct authority and supervision of the city s elected and appointed officials. The elected officials include the Mayor and four City Commissioners. The appointed officials are the City Attorney, City Auditor, City Treasurer-Clerk, and City Manager. The Executive Services service area, which fall under the purview of the City Manager, includes the following departments: The City Manager's Office consisting of the City Manager, three Assistant City Managers and the Assistant to the City Manager, Facilities Management and Property Management; Communications; Environmental Policy and Energy Resources; Customer Services; Ethics G-1

2 City of Tallahassee Adopted Budget Expenditures Summary Funding Summary FTE Summary FY 214 FY 215 FY 216 FY ,541,536 31,98,71 36,32,96 36,224,864 35,541,536 31,98,71 36,32,96 36,224, G-2

3 City of Tallahassee Adopted Budget City Commission/Office Of The Mayor Organizational Chart City Commission/Office Of The Mayor Total Full-Time Equivalents (FTE) = 13. City Commission Administration Total Full-Time Equivalents (FTE) = 1. City Commission Seat 1 Total Full-Time Equivalents (FTE) = 2. City Commission Seat 2 Total Full-Time Equivalents (FTE) = 2. City Commission Seat 3 Total Full-Time Equivalents (FTE) = 2. City Commission Seat 5 Total Full-Time Equivalents (FTE) = 2. Office of the Mayor Total Full-Time Equivalents (FTE) = 4. G-3

4 City of Tallahassee Adopted Budget City Commission/Office Of The Mayor Operating Budget Budgetary Cost Summary FY 214 FY 215 FY 216 FY City Commission Administration 172,35 195, , , City Commission Seat 1 166, ,4 165, , City Commission Seat 2 167, , , , City Commission Seat 3 137, ,4 165, , City Commission Seat 5 158,35 165,4 165, , Office of the Mayor 576, ,82 476, ,736 Total Expenditures 1,379,11 1,47,11 1,57,79 1,533,251 Expenditure Category Summary FY 214 FY 215 FY 216 FY 216 Personnel Services 1,3,686 98, , ,41 Operating 25, , , ,218 Internal Service Funds 122, , , ,632 Transfers 2,99 Total Expenditures 1,379,11 1,47,11 1,57,79 1,533,251 FY 214 FY 215 FY 216 FY 216 Funding Summary General Fund 1,379,11 1,47,11 1,57,79 1,533,251 Total Funding 1,379,11 1,47,11 1,57,79 1,533,251 FTE Summary FY 214 FY 215 FY 216 FY City Commission Administration City Commission Seat City Commission Seat City Commission Seat City Commission Seat Office of the Mayor Total FTE G-4

5 City of Tallahassee Adopted Budget City Commission/Office Of The Mayor Summary of Services Provided The City Commission performs the following functions: Serves as the governing body of the City of Tallahassee; Formulates public policy; Guides Tallahassee s growth and development; Directs the government s response to citizens needs and determines the appropriate level of services; Adopts the annual operating and capital budget; Levies taxes and fees for the implementation of governmental services; Hires, supervises, and evaluates the appointed officials (City Manager, City Treasurer-Clerk, City Auditor, and City Attorney); and Serves as the Board for the Community Redevelopment Agency (CRA) and the Blueprint 2 Intergovernmental Agency, and two members sit on the Board of the Capital Region Transportation Planning Agency (CRTPA). The Office of the Mayor performs the following functions: Responsible for the city s intergovernmental relations activities, including federal and state legislative programs and the sister city program; and Represents the city before other governments and their agencies, as well as groups and organizations within the community. Trends and Issues The City Commission addresses governmental priorities as established through the target issue process and other special priorities. Target issues for fiscal year 216 include: Short Range Planning; Long Range Planning; Economic Development; Quality of Life; and Financial Viability. G-5

6 City of Tallahassee Adopted Budget City Commission/Office Of The Mayor Significant Changes From Approved FY 215 The City Commission approved the budget for the City Commission/Office of the Mayor's fiscal year 216 with the following changes: Adjustments to personnel expenses includes the approval of salaries for general employees adjusted for a 2.% merit salary enhancement in FY16 ; a 6.16% increase in health insurance premiums, which is being split between the City and the employee to maintain the overall premium percentages at 7% City and 3% employee; a reduction in the general employee's pension rate from 15.19% to 13.7%; an increase in the police union employee's pension rate from 23.24% to 25.23%; an increase in the fire union employee s pension rate from 25.21% to 26.47%; salary updates; position changes; and intradepartmental reorganizations and transfers. Operating expenses for lobbyist contracts were moved from Office of the Mayor division to City Commission Administration division. Fiscal Impact: $. Reduction in operating expenses. Fiscal Impact: ($4,). All internal service fund and indirect cost allocations were updated to reflect updated statistical allocation formula data. G-6

7 Program Objectives City of Tallahassee Adopted Budget City Commission/Office Of The Mayor The Mayor and City Commission have identified the following priorities for FY 216: 1. Create an overarching strategy to connect all areas of the city that enhances how people move about the community including transit, bicycle and pedestrian activity. Focus on the Urban Core, including Tennessee Street and Call Street to Franklin Blvd. Priorities: Airport, rail, walkability, way finding signage, infrastructure, bicycling and trolley service. 2. Encourage a thriving local economy through economic development, including utilizing the outstanding resources and partnerships with Florida A&M University, Florida State University and Tallahassee Community College. Priorities: Local business growth, sales tax extension/projects, new development, and promoting Tallahassee benefits and attributes. 3. Provide an outstanding quality of life that is enjoyed and appreciated by Tallahassee citizens. Priorities: Human services, senior services, Neighborhood Reach expansion, water quality, bus shelters, and celebrating success. 4. Enhance the ongoing sense of place development to create unique areas across the community. Priorities: Midtown, Market District, Gaines, South Side/Palmer, Downtown, and College Avenue. 5. Encourage innovation and engagement to further develop Tallahassee as a unique, world-class diverse city. Priorities: Citizen/business collaboration, partnering and planning with local universities, defining vision of Tallahassee's future. 6. Enhance Tallahassee's cultural, arts and historic heritage. Priorities: Cultural Plan and America's First Christmas site. 7. Maintain financial viability. Performance Measures Priorities: Balanced budget, infrastructure, and fuel source diversification. Analysis of Performance Measures Not applicable G-7

8 CIP Budget Overview City of Tallahassee Adopted Budget City Commission/Office Of The Mayor Capital Improvement Program Budget The City Commission/Office of the Mayor has no capital projects for FY FY 22. Completed Capital Projects Not applicable Continued Capital Projects Not applicable G-8

9 City of Tallahassee Adopted Budget City Attorney Organizational Chart City Attorney Total Full-Time Equivalents (FTE) = 21. Legal Total Full-Time Equivalents (FTE) = 16. Liability Claims Total Full-Time Equivalents (FTE) = 5. Operating Budget Budgetary Cost Summary FY 214 FY 215 FY 216 FY Legal 2,214,419 2,26,51 2,3,45 2,333, Liability Claims 865,45 877, ,29 841,249 Total Expenditures 3,79,869 3,138,4 3,199,74 3,175,6 Expenditure Category Summary FY 214 FY 215 FY 216 FY 216 Personnel Services 2,549,4 2,56,336 2,62,2 2,599,12 Operating 347, ,27 415, ,127 Internal Service Funds 183, , ,413 16,759 Total Expenditures 3,79,869 3,138,4 3,199,74 3,175,6 Funding Summary FY 214 FY 215 FY 216 FY 216 General Fund 2,214,419 2,26,51 2,3,45 2,333,757 Risk Management Fund 865,45 877, ,29 841,249 Total Funding 3,79,869 3,138,4 3,199,74 3,175,6 FTE Summary FY 214 FY 215 FY 216 FY Legal Liability Claims Total FTE G-9

10 City of Tallahassee Adopted Budget City Attorney Summary of Services Provided The City Attorney is appointed by the City Commission and is the head of the City s legal department. The City Attorney's Office provides the following services: Provides legal assistance, advice, and research on a variety of city issues, such as land use, environment, transportation, contract/bid awards, real estate, eminent domain, code enforcement, employment, public safety, construction, utilities, personal injury defense liability, and general municipal issues. Provides legal advice to the City Commission during public city commission meetings. Reviews all new ordinances prior to introduction and introduces those ordinances into city code. G-1

11 Trends and Issues City of Tallahassee Adopted Budget City Attorney The City Attorney s Office has identified the following trends and issues for FY16: Ethics, Sunshine Law, and Public Records. The Office will work closely with citizens, the City Commission, new Ethics Board, the Ethics Officer and City management in providing the highest standards of ethical, transparent municipal government reporting. The Office will continue to work closely with the City Auditor and the City s Ethics Officer in implementing the Commission s directions related to the Ethics Code as well as the ballot initiative approved by voters in November 214. As citizens and employees become more aware of the assistance that can be provided by the Ethics Officer and the Ethics Board, City Attorney resources will be required to assist the Officer and the Board in the receipt of information and to provide clarification on the charter role of the Officer and Board. Economic Recovery. As the City continues to recover, the City Attorney s Office will be increasingly involved in assisting City departments with the application and implementation of the City s competitive bidding process as well as statutory bidding requirements. As federal and state grants are reinstituted and new grants become available, the City Attorney s Office will be increasingly involved in the review, negotiation, development and amendment of federal contracts required by the grantor. With the City s and the Community Redevelopment Agency s continued revitalization efforts in the downtown area and Southside area and the City s implementation of Sense of Place efforts, the City Attorney s Office will provide continued legal advice and contract development services which facilitate these initiatives. Land Use and Environmental. The land use legal work associated with specific private sector development projects is continuing with smaller commercial products and increasing with larger commercial projects including several student housing projects and the redevelopment of the Tallahassee Mall. This growth is expected to increase in the upcoming fiscal year. Capital Projects (Eminent Domain/Property Acquisition). Capital project work continues on the FAMU Way project and the Lonnbladh Road project, and is expected to grow in the coming fiscal year with an emphasis on construction of sidewalks. As the City begins assessment of the use of its allocation of 22 sales tax proceeds as well as the completion of projects funded by Blueprint 2, the City Attorney s Office will be working with the designated departments to ensure that the City s interests are protected as interactions and contracts with stakeholders are required. Non Risk Management Cases. Cases involving such matters as forfeitures, foreclosures, and garnishments continued to increase in FY14. This is a direct result of the lingering impacts of the recession, declined economy, and the recovering real estate market. Employment Grievances and Litigation. Employment grievances relating to disciplinary actions as well as Florida Commission on Human Relations and the Equal Employment Opportunity Commission (EEOC) administrative cases have continued at a fairly high level. Labor relations/arbitration services are also expected to increase because of recent changes in police and fire management with an emphasis on increased accountability and efficiency. Vendor Grievances/Contract Dispute. The City has not seen an increase in vendor grievances/contract disputes despite utilization of fast track contracting and streamlined procurement processes. G-11

12 City of Tallahassee Adopted Budget City Attorney Significant Changes From Approved FY 215 The following service level changes are included in the City Attorney's FY16 approved budget. Adjustments to personnel expenses includes the approval of salaries for general employees adjusted for a 2.% merit salary enhancement in FY16; a 6.16% increase in health insurance premiums, which is being split between the City and the employee to maintain the overall premium percentages at 7% City and 3% employee; a reduction in the general employee's pension rate from 15.19% to 13.7%; an increase in the police union employee's pension rate from 23.24% to 25.23%; an increase in the fire union employee s pension rate from 25.21% to 26.47%; salary updates; position changes; and intradepartmental reorganizations and transfers. Reduced temporary wages by 1%. Fiscal Impact: ($257). All internal service fund and indirect cost allocations were updated to reflect updated statistical allocation formula data. G-12

13 Program Objectives City of Tallahassee Adopted Budget City Attorney Performance Measures Identified below are some of the department's program objectives for FY 216: 1. Making ordinance changes and other policy revisions to develop and enhance the continuing Sense of Place initiatives in the targeted areas. Assisting various departments in streamlining and updating provisions in the Code of General Ordinances. 2. Recommending modifications to procurement policies which promote local small businesses. 3. Participating in advisory committees and providing legal direction to ensure the financial systems remain in place which maintain the City of Tallahassee utility sustainability. 4. Assuring the transition of public safety personnel to employment with the Consolidated Dispatch Agency (CDA), including the provision of contract interpretation services, assistance with voluminous public records requests and employment litigation services. 5. Developing and implementing a process for rescission of outdated Development of Regional Impact development orders for nine essentially built out Developments of Regional Impact. Analysis of Performance Measures The number of cases closed as defendant/respondent represents the majority of cases the City Attorney's Office handles for the City, in which the City is the defendant in the matter. The number of cases closed in this category was 152 in FY13 and is targeted to be 228 in FY14 which is 5% more than FY13. In many areas in the defense cases, the City Attorney's Office has noticed an increase, such as in the areas of employment, police litigation, and foreclosures. However, in the area of land use, as a result of the economy, there has been a decline in private sector development and land use cases. This appears to be an anomaly and is expected to change slightly in FY15. The number of cases closed as plaintiff/petitioner is reflective of eminent domain, real property, and other capital project types. The number of cases closed in this category was more than the projected number of 56 in FY 213, at 77. Overall, of the new assignments of cases to attorneys, 96% have been closed. The City Attorney s office still maintains a 1% record in handling Customer Service issues. Input Measures General Assignments of Cases to Attorneys New Risk Management Litigation Matters Non-Risk Management Litigation Matters Output Measures Cases Closed as Defendant/Respondent Cases Closed as Plaintiff/Petitioner Assignments Closed Ordinances and Resolutions Reviewed Measures Respond to routine matters within 24 hours and non-routine matters within 3 days Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget % G-13

14 CIP Budget Overview City of Tallahassee Adopted Budget City Attorney Capital Improvement Program Budget The Office of the City Attorney has no capital improvement plan for fiscal years Completed Capital Projects The following list represents major projects (those with a magnitude greater than $5,), which were completed or were underway and expected to be completed in fiscal year 215. None. Continued Capital Projects The following list represents major projects (those with a magnitude greater than $5,), which are expected to continue into fiscal year 216. None. G-14

15 City of Tallahassee Adopted Budget Treasurer-Clerk Organizational Chart Treasurer-Clerk Total Full-Time Equivalents (FTE) = 56.5 Office of Treasurer-Clerk Total Full-Time Equivalents (FTE) = 3. Asset Liability Total Full-Time Equivalents (FTE) = 4. Records Management Total Full-Time Equivalents (FTE) = 11. Revenues Total Full-Time Equivalents (FTE) = 23.5 Pension Administration Total Full-Time Equivalents (FTE) = 8. Risk Management Total Full-Time Equivalents (FTE) = 7. G-15

16 City of Tallahassee Adopted Budget Treasurer-Clerk Operating Budget Budgetary Cost Summary FY 214 FY 215 FY 216 FY Office of Treasurer-Clerk 788, ,433 1,248,514 1,51, Asset Liability 7,381,121 6,374,96 6,444,83 6,442, Records Management 657,57 693,22 71, , Revenues 2,423,977 2,212,5 2,433,86 2,56, Pension Administration 982, ,978 1,17,814 1,73, Risk Management 1,35,985 9,783,141 9,157,284 9,219,779 Total Expenditures 22,585,44 2,89,98 21,2,817 21,11,691 Expenditure Category Summary FY 214 FY 215 FY 216 FY 216 Undefined 243,672 Personnel Services 3,933,617 3,973,33 4,75,93 4,227,41 Operating 823,63 1,18,91 1,225,45 1,218,581 Other Services & Charges 9,35,53 8,877,445 8,88,662 8,88,662 Capital Outlay 6, 12, 11, Internal Service Funds 719, ,118 1,165,796 1,129,591 Utilities and Other Expenses 9,461 14,16 14,36 14,36 Transfers 7,55,76 6,179,7 6,421,51 6,421,51 Total Expenditures 22,585,44 2,89,98 21,2,817 21,11,691 Funding Summary FY 214 FY 215 FY 216 FY 216 General Fund 8,827,589 7,821,361 8,393,913 8,31,983 Revenue Fund 2,423,977 2,212,5 2,433,86 2,56,552 Pension Administration Fund 982, ,978 1,17,814 1,73,377 Risk Management Fund 1,35,985 9,783,141 9,157,284 9,219,779 Total Funding 22,585,44 2,89,98 21,2,817 21,11,691 FTE Summary FY 214 FY 215 FY 216 FY Office of Treasurer-Clerk Asset Liability Records Management Revenues Pension Administration Risk Management Total FTE G-16

17 City of Tallahassee Adopted Budget Treasurer-Clerk Summary of Services Provided The City Treasurer-Clerk is appointed by the City Commission and is the department director of the City's Treasurer-Clerk's Office, which consist of Asset Liability Management, Records Management Division, Revenue Management Division, Retirement Management Division and Risk Management Division. The City Treasurer-Clerk's Office provides the following services: Asset/Liability Management Manage the city's pension program. Proposal and administer all city debt and disbursement functions. Records Management Administer the city's record-keeping functions and archives program. Revenue Management Collects revenue from all sources and administer all tax programs. Provide in-house mail room services. Retirement Administration Administer the employee retirement program and the Social Security Alternative Plan. Risk Management Administer the city s self-insured programs and ensure adequate protection of all city resources. Monitor insurance requirements for all city contracts, agreements, requests for proposals, and special events. G-17

18 Trends and Issues City of Tallahassee Adopted Budget Treasurer-Clerk The Treasurer Clerk's Office has identified the following trends and issues for FY16: Asset Liability Management Division During FY 215, the Office of the Treasurer-Clerk will manage the issuance of approximately $1 million of Energy System Refunding Revenue Bonds, Series 215. This will reduce our debt costs for the Electric Utility by taking advantage of the current low rate interest environment. Refunding of the 25 Consolidated Utility System Revenue Bonds, along with the funding for approximately $35 million in new projects, is anticipated to be issued early in fiscal year 216. Other bonds may be refunded as well, depending on market conditions. The Federal Reserve Bank is expected to raise short-term interest rates at some point in the second half of calendar year 215. This will continue to challenge the City s ability to earn interest on its operating portfolio in FY 216. During FY 215 and FY 216, the Office of the Treasurer-Clerk will continue to implement the revised asset allocation plan for the investments of the Pension Fund as we further diversify our portfolio by investing in bank loans. We will also continue to fund investments in private equity and timber, asset classes that were added in 214. This increased diversity will help to provide steadier pension returns with less volatility. SPIA, the State of Florida s Special Purpose Investment Trust, has begun to limit participation by local governments. While we do not anticipate an immediate impact on the City s non-pension investments, we will monitor the impact of SPIA s changes and may choose to evaluate other investment options. The Division implemented the payment of vendors electronically at the very end of FY 214. We continue to work with Procurement Services to increase the number of City vendors paid electronically, which saves paper and banking costs as well as provides the City with a new revenue stream. During FY 215, the Division continues its concerted effort to print as many documents as possible in a duplexed format, cutting down on the use of paper and saving on printing costs. These changes will help us to further reduce our operating costs in FY 216. Records Management Division Phase 1 of the enterprise-wide Document Management System (OnBase) upgrade was completed in the Spring of 215. This will allow initiation of the next phases of the project, which will include implementation of electronic workflow processes, linking the OnBase system to other enterprise computer systems. Such processes and links will minimize use of paper and will limit duplicate or manual processes in many instances. Conduct training on the new OnBase document management system. Where practical, video-based training will be substituted in lieu of in-person training. Implement an disposal policy and begin the orderly disposal of messages, in full compliance with State of Florida records retention requirements. Improvements in retention policies will minimize costly storage requirements by limiting duplication of s and eliminating unnecessary s. In our continued efforts towards efficient storage, we will continue drawing down the remaining hardcopy items stored at the Records Retention Center, located at 2631 Municipal Way. We will continue efforts at restoring and preserving the City s historical records, minutes, maps, deed books, G-18

19 City of Tallahassee Adopted Budget Treasurer-Clerk voter rolls, tax tolls, and photographs to ensure these items will survive and be available to future generations of City staff, historians, researchers, college students, and genealogists. Revenue Management Division We continue to focus on electronic payments as these are by far the most cost effective method to collect revenue for the City of Tallahassee with ACH payments being the most efficient. This effort by the Revenue Division has caused the number of customers utilizing electronic payments to grow consistently. Electronic payments reached 189 million in FY214 compared to 172 million in FY213, and total electronic payments now exceed 55% of payments received. In-person payments continued its downward trend, dipping to 17.6% in FY 214 from 18.6% in FY 213 and 19.5% in FY 212. The Revenue Division will continue in its efforts to provide the latest in payment options to the citizens of Tallahassee; the new mobile app is the most recent addition to the payment arsenal The division will continue to review new payments options. While the City has multiple locations at which customers can pay, the use of kiosks is also under consideration. In addition, the Division will review new payment options such as ApplePay, which launched earlier this year. Once again, the theme is to offer payments options to our customers while managing the costs of collection. The SmartBill (Electronic Bill Payment Solution) continues to be well-received with more than 36, utility customers utilizing this method of payment which is efficient and also aids in supporting the City s Green Initiative. The Revenue Division administers the Red Light Camera Hearing Process. There is current legislation that could have an impact on this process. The Division will continue to track this legislation. Retirement Management Division The City has worked with Prudential Retirement Services for 23 years, but during a 215 RFP process, Empower Retirement was selected to take over duties for the employee s and retiree s accounts. Though not the first time this service has been competitively bid, this is the first time a change in provider has been made for the City s Defined Contribution and Deferred Compensation recordkeeper contract. We will continue to monitor fund performance for the City s Defined Contribution and Deferred Compensation. In FY215, we worked with our consultant Segal Rogerscasey to replace a fund we felt was underperforming. Our existing Davis NY Venture Fund was replaced with a T. Rowe Price US Large Cap Value Fund. While the number of active employees has been relatively constant since 29, the number of retirees grew from 1,252 to 1,786 during that time. The number of retirements of City employees is continuing to rise as more of the baby-boomer generation reaches retirement eligibility resulting in additional workload for retirement employees in FY 214 and FY 215. The City s DROP program for General employees, Firefighters and Police Officers continues to generate a great number of requests for information and calculation of DROP benefits. The maximum period for DROP participation has now been extended to five years for fire, police and general employees. We implemented some technological enhancements in FY215 which will improve efficiency in processing retirements. With time saved in processing retirements, division staff will be able to conduct more education and information sessions for City employees about their Pension Plan. The City also changed vendors for its actuarial services, as an RFP process saw the selection of Gabriel Roeder Smith & Company (GRS) to replace Buck Consultants. GRS first task was to complete the actuarial valuation report as of September 3, 214. Market performance and other demographic and economic experience, along with savings due to recent pension changes have produced a reduction in total City contribution to the pension plan for FY216. The actuarial report reflected the latest effects of the growing G-19

20 City of Tallahassee Adopted Budget Treasurer-Clerk equities markets in FY 213 and FY 214; the plan returned 15.13% and 1.92% respectively during those years. FY 216 will see the first full year implementation of changes, if any, that result from ongoing negotiations with police over a collective bargaining agreement. New State legislation has been proposed in the 215 session that would affect the State s Retirement System as well as local government retirement plans. While we do not support legislation that would direct or limit management of our Plan, the current proposals would have limited impact on the City s Plan. Even so we will continue to monitor activity and work with our lobbyists. Risk Management Division Commercial property and boiler and machinery coverage for the City s buildings and contents continue to be a large item in our budget. Costs can be impacted by an uncertain market, while the City s increase in asset values leads to increased costs of coverage. There is, however, expected, to be some savings in this item due to a change in the method of procuring insurance coverage. The brokers commissions are now a fixed annual amount and not a product of changing premiums. The projected numbers for the property insurance will be known in May 215 at which time budget changes may still be made. There is a modest savings expected. A trend that has consistently been troubling and costly is pharmaceutical costs in workers compensation claims. These costs have continued to rise more than other costs associated with these claims. The use of compounding medicines by some physicians can drive the cost 5 to 1 times higher than routine drugs and is difficult to control absent some changes in the workers compensation law or rules. Presumption claims are workers compensation claims which are brought against an organization on the statutory presumption that certain illnesses are the result of job experience. Such claims for certain occupations continue to drive up the cost of workers compensation claims, and attendant litigation has increased. There is no expected change in this trend. This trend will also impact other benefits provided by the City such as pension and disability benefits. Medicare set-aside rules are not yet fully promulgated by the Federal government and continue to defer timely settlement of some losses and this law now impacts all claims, not just workers compensation as had been the case in the past. Data management and the move toward complete paperless processing is a continued effort of the division. Installation of some other modules in the EDMS area will improve Risk Management s document processing, will necessitate the development of some data archiving and will provide for automatic destruction once record retention time requirements have been met. Staff continues to fine tune various claim techniques and methods that enhance our efficiency and economy. Cost control is an important issue for the division. G-2

21 City of Tallahassee Adopted Budget Treasurer-Clerk Significant Changes From Approved FY 215 The City Commission approved the budget for the Treasurer Clerk's fiscal year 216 with the following changes: Adjustments to personnel expenses includes the approval of salaries for general employees adjusted for a 2.% merit salary enhancement in FY16; a 6.16% increase in health insurance premiums, which is being split between the City and the employee to maintain the overall premium percentages at 7% City and 3% employee; a reduction in the general employee's pension rate from 15.19% to 13.7%; an increase in the police union employee's pension rate from 23.24% to 25.23%; an increase in the fire union employee s pension rate from 25.21% to 26.47%; salary updates; position changes; and intradepartmental reorganizations and transfers. Reduction in operating expenses. Fiscal Impact: ($6,) OnBase Application Developer Position. Fiscal Impact: $1,55. All internal service fund and indirect cost allocations were updated to reflect updated statistical allocation formula data. G-21

22 Program Objectives City of Tallahassee Adopted Budget Treasurer-Clerk The Treasurer-Clerk has identified the following objectives for FY 216: Asset Liability Management Division Performance Measures Administer the City s outstanding debt in a fiscally prudent manner, to include possible defeasance or refinancing of existing debt. Monitor the need for issuance of new debt to finance the City s capital projects. Refunding of the 25 Consolidated Utility System Revenue Bonds, along with the funding for approximately $35 million for new projects, is anticipated to be issued early in fiscal year 216.Other bonds may be refunded as well, depending on market conditions. Compile and publish the 216 Annual Report to Bondholders in compliance with Securities and Exchange Commission Rule 15c2-12 and file the Report with the Electronic Municipal Market Access (EMMA) repository system no later than March 25, 216. Monitor and manage the defined benefit pension plan, which includes continual review of investment performance, money manager performance and the periodic re-allocation of assets. Manage non-pension investments in a manner that provides for safety and liquidity while also managing returns in a challenging interest rate environment. Monitor investment performance by money managers for the defined contribution plan. Increase the number of vendors paid through the use of electronic payments. Continue efforts to minimize the printing of documents and to print division documents in a duplexed format when possible. Records Management Division Educate managers and senior staff on Florida public records laws, requirements for the retention of public records, and sound records management practices that protect records from loss, damage, theft, or untimely disposal while ensuring the public s reasonable access to those records. Provide the hardware & software infrastructure that allows for economical storage and retrieval of hardcopy and electronic records within the Electronic Document Management System (OnBase), and provide training to City staff on the use of these Information Technology assets. Document the official actions of the City Commission (and Community Redevelopment Agency) by attending all meetings, keeping and maintaining official minutes, keeping and maintaining books of all ordinances, and managing the codification of the Code of Ordinances. Respond to public records requests, lien search requests, and general inquiries submitted to the Office of the Treasurer-Clerk and provide excellent customer service during all interactions with the public. Execute the City Clerk functions delegated to the Division including recording official documents, bonds, deeds, and easements with the Leon County Clerk of Courts, advertising public hearings and other City matters, verifying compliance with liability insurance requirements for entities awarded City contracts, approving payments related to City contracts, approving change orders to existing City contracts, registering lobbyists, maintaining burial records and deed books pertaining to the several City cemeteries, certifying copies of official records, maintaining titles to City vehicles, and serving as a member of the Staff Review G-22

23 Committee for elections conducted by the City. Revenue Management Division City of Tallahassee Adopted Budget Treasurer-Clerk Collect and deposit all the revenues for the City. This includes utility payments, parking meters, parking fines and business taxes. Also, the Division directs the collection and depositing of revenues by Parks and Recreation, Star Metro, Growth Management and all of the additional departments that receive payments directly. Develop and implement policies and procedures that provide the control necessary for receiving all of the revenue streams for the City including in-person payments, electronic payments and third-party collections. The City of Tallahassee Business Tax program is administered by the Revenue Division. The Division continues to focus on the businesses and licensed professionals that have not met the payment timeline. These individuals and businesses will be provided with timely notification and given enough time to bring their status current. Additionally, the Revenue office has reviewed a proposal from a company that can compare multiple taxpayer databases to identify and collect revenues due from businesses that may be operating within the City without paying appropriate taxes. Continue to provide the guidance needed for utility customers to show them efficiency that can be derived by utilizing electronic methods to make payments. This includes the mobile apps, e-wallet and the possibility of adding ApplePay. The payment world is evolving at an extremely fast pace. The Revenue Division is committed to pursuing the technological advances that will enhance our customer s payment experience. We strive to provide a variety of convenient, cost-efficient payment options to meet the demands of our clients. Retirement Management Division Administer the city's defined benefit plans for general employees, police officers and firefighters (General, Police, and Fire). Administer the city's 41(a) Deferred Retirement Option Program (DROP) for General, Police and Fire. Administer the city's MAP 41(k) - defined contribution plan for General, Police and Fire. Administer the city s RSVP 457 deferred compensation plans for General, Police and Fire. Administer the (a) Supplemental Share Plan for police officers. Administer the (a) Supplemental Share Plan for firefighters. Administer the city s alternative to social security deferred compensation plan for temporary employees. Calculate estimated and final retirement and DROP benefits for General, Police and Fire. Implement any new federal and state-mandated legislative pension changes. Implement Police and Fire pension amendments resulting from contract negotiations. Risk Management Division Self-insure and self-administer all workers compensation, general liability, automobile, law enforcement civil G-23

24 City of Tallahassee Adopted Budget Treasurer-Clerk liability, and employment practice liability claims from inception through resolution including assisting with litigation. Solicit and select the best value for broker services and commercial insurance coverages for those risks that are deemed to be better suited for transfer of risk. The most significant of these risks for which coverage is currently acquired include commercial property, aviation liability, and excess workers compensation Aggressively pursue subrogation and recovery for damages to City property and injuries of our employees. Establish City-wide quarterly Risk Management meeting to foster closer working relationships with the departments. Partner with the state workers compensation judges to electronically file all documents, records, etc. necessary to properly defend City claims. Assist the Safety Division of Human Resources with the development of a City wide Safety Review Committee. Achieve 1% compliance with Electronic Data Interchange as one of the state s leaders in exemplary compliance standards Partner with FSU s School of Risk Management for the establishment of a City sponsored internship for senior students. Analysis of Performance Measures The Treasurer-Clerk provides financial and administrative support to city government. Services include fiduciary control, documents management, pension oversight, and risk management. The measures reflected in this document primarily focus on the payments processing and documents functions of the office because other areas of responsibility within the Treasurer-Clerk s Office are overseen by review committees that closely monitor outputs. Input Measures Number of Contracts, Payments, Change Orders, and Insurance Certificates Processed by Records Management Per Year Output Measures Total dollars collected, recorded and deposited by Revenue staff Total revenue for business taxes collected per year. This performance tracks occupational license tax. Total revenue for parking meters collected per year Total revenue for parking tickets collected per year Total revenue for utilities payments collected per year Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget 6,66 28, 12,936 2,8 Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget $ 177,5,673 65,, 31,111, ,, $ 1,622,662. 1,8,. 16,5, ,8,. $ 77,669 35, 166,646 35, $ 68,857 35, 127,714 35, $ 118,227,749 5, 212,226,135 55,, G-24

25 Effectiveness Measures Number of meetings attended and recorded or minutes taken. Pages or documents added to EDMS by Records Management staff (4. FTE) per year Number of parking ticket payments processed per employee (9.5 FTE) per year Number of public records requests received & processed per year Retirement administration cost as a percentage of total pension fund assets Number of utility payments processed per employee (12.5 FTE) per year City of Tallahassee Adopted Budget Treasurer-Clerk Unit of FY 214 FY 215 FY 215 FY 216 Measure Actual Budget YTD Budget % 63, ,361 25, 1,7 2, 7. 11, 69, ,21 25, 1,7 2, , G-25

26 CIP Budget Overview City of Tallahassee Adopted Budget Treasurer-Clerk Capital Improvement Program Budget The department's five-year capital improvement plan program includes funding for three project in the amount of $585, for FY Fiscal year 216 proposed appropriation of funds for the completion of the e-payment Solutions project ($265,), Security Cameras ($2,) and the Citywide Records Management System ($5,). Funding Source FY 216 Appropriation 5 Year CIP Total Internal Loan Fund-General Government 1, Revenue Collection 335, 485, Completed Capital Projects Total Funding 335, 585, The following list represents major projects (those with a magnitude greater than $5,), which were completed or were underway and expected to be completed in fiscal year 215. None. Continued Capital Projects The following list represents major projects (those with a magnitude greater than $5,), which are expected to continue into fiscal year 216 and were not mentioned in the department's 215 CIP budget overview. None. G-26

27 City of Tallahassee Adopted Budget City Auditor Organizational Chart City Auditor Total Full-Time Equivalents (FTE) = 7. City Auditor Total Full-Time Equivalents (FTE) = 7. Operating Budget FY 214 FY 215 FY 216 FY 216 Budgetary Cost Summary 1311 City Auditor 819, ,44 95, ,62 Total Expenditures 819, ,44 95, ,62 Expenditure Category Summary FY 214 FY 215 FY 216 FY 216 Personnel Services 745, , , ,542 Operating 19,65 36,185 31,9 31,9 Internal Service Funds 54,686 55, ,65 122,62 Total Expenditures 819, ,44 95, ,62 FY 214 FY 215 FY 216 FY 216 Funding Summary General Fund 819, ,44 95, ,62 Total Funding 819, ,44 95, ,62 FY 214 FY 215 FY 216 FY 216 FTE Summary 1311 City Auditor Total FTE G-27

28 City of Tallahassee Adopted Budget City Auditor Summary of Services Provided As provided by the Tallahassee City Charter, the City Auditor is appointed by and serves at the pleasure of the City Commission. In this capacity, the City Auditor is the head and director of all activities within the Office of the City Auditor. The office is responsible for providing a comprehensive auditing program. These duties include providing assurance and advisory services; reviewing and appraising policies, plans, processes, accounting, financial and other operations of the city; and recommending changes that promote economical, efficient, and effective delivery of city services. The City Auditor also audits the accuracy of records relating to taxes, fees and other revenues that are remitted to the city by agencies, private organizations, and individuals. The City Commission, as required by the charter, appoints an Audit Committee to oversee the activities of the Office of the City Auditor. An audit work plan is developed annually with input from the committee, City Commission, and management. The audit work plan is reviewed by the committee and forwarded to the City Commission with a recommendation for formal approval. Trends and Issues For the past two fiscal years, the Office of the City Auditor has been involved in many value-added projects. We especially believe that work performed on the Acquisition of Commercial Insurance Coverages, Health Plan Eligibility Controls for Dependents, Fleet Billing Process, Citywide Disbursements, Community Redevelopment Agency, Parks and Recreation Jack McLean Community Center Timekeeping Processes, and Consolidated Dispatch Agency and related Motorola Contracts will have significant impact on the operation of the government and will result in improvements in financial, program, and internal controls. Throughout the past two years, we focused on City internal control systems, conducted risk assessments as part of the annual audit planning process, and timely responded to the City Commission and City Manager s requests for assistance to review issues beyond those listed in the annual audit plan. Significant Changes From Approved FY 215 The following service level changes are included in the approved budget for the City Auditor's fiscal year 216 budget. Adjustments to personnel expenses include the approval of salaries for general employees adjusted for a 2.% merit salary enhancement in FY16; a 6.16% increase in health insurance premiums, which is being split between the City and the employee to maintain the overall premium percentages at 7% City and 3% employee; a reduction in the general employee's pension rate from 15.19% to 13.7%; an increase in the police union employee's pension rate from 23.24% to 25.23%; an increase in the fire union employee s pension rate from 25.21% to 26.47%; salary updates; position changes; and intradepartmental reorganizations and transfers. All internal service fund and indirect cost allocations were updated to reflect updated statistical allocation formula data. No costs are reflected in FY 216 for the external quality control review. The last peer review was conducted in FY 215. The reviews are required every three years to provide the City Commission, management, the City Audit Committee, and citizens assurances about the quality of work performed. In March 214, the City Commission authorized establishment of the Ethics Officer and Function, to be housed in the Office of the City Auditor, with the City s Ethics Officer to be jointly hired and jointly responsible to the City Auditor and the City Attorney. In November 214, a charter amendment was passed by the City electorate that provided for this office to function independent of City government. Accordingly, this function, as revised by the charter amendment, will be budgeted and accounted for by the City s newly created Independent Ethics Board. G-28

29 Program Objectives Anticipated Programs and Services for 216 City of Tallahassee Adopted Budget City Auditor For FY 216, the City Auditor s work plan will consist of a number of audits and follow-up projects planned for completion which is comparable to the number planned for FY 214 and FY 215. In addition, the City Auditor s Office will continue to focus on City internal control systems, conduct risk assessments as part of the annual audit planning process, and timely respond to the City Commission and City Manager s request for assistance to review issues beyond those listed in the annual audit plan. For FY 216, priority audit topics will continue to be those that address the financial viability of the government. Five-Year Plan and Impacts on Financial Requirements Performance Measures As a result of completion of our office s risk assessment, programs that should be audited in future years were identified. At this time, we have not identified each audit to perform in each of the next five years. Instead, we plan to update the plan each year based on input from management and others. The disadvantage of not listing out audits for each of the five years is that no one knows exactly when their program will be audited. The advantage to not listing out the planned audits for each of the five years is that managers know their program could be audited the next year. The City Auditor s Office acquired additional software products in FY 27. The first product was ACL (analytical software for auditors) and the second was AutoAudit (electronic working papers for auditors). These products make the audit process more efficient. As the initial software cost has already occurred, the cost of going forward is annual maintenance. In order for our staff to continue working efficiently and within industry standards, we must continue to maintain our current computer software programs and capabilities. It also is important that our staff continues to gain knowledge through training in governmental and internal audits, Governmental Accounting Standards Board pronouncements, information technology and performance measures. As City programs and processes inevitably increase and improve over the next few years, our auditing efforts (i.e., knowledge, training, experience) will need to grow with them. G-29