Annual Budget. Fiscal Year City of Coral Springs, Florida

Transcription

1 Annual Budget Fiscal Year 2007

2 The City of Coral Springs Annual Budget Fiscal Year 2007 We want to be the nation s premier community in which to live, work and raise a family. City Attorney Sam Goren, Commissioner Vincent M. Boccard, Vice Mayor Roy Gold, Mayor Scott J. Brook, Commissioner Claudette Bruck, Commissioner Ted Mena, City Manager Michael S. Levinson Michael S. Levinson, City Manager Ellen Liston, Deputy City Manager Erdal Dönmez, Assistant City Manager David Russek, Director of Financial Services Rita Radziwon, Senior Budget Analyst Chelsea Stahl, Performance Measurement Analyst Roxana Ross, Grant Writer Liliana Alvarez, Budget Assistant Melissa Smith, Budget Technical Assistant Cover design by Christine Parkinson Jahrsdoerfer Adopted September 19, 2006

3 How To Use This Book Key Tools You can learn interesting facts about the City s budget by reading the callout text. Organization Chart...12 Mission, Values & Strategic Priorities...18 Summary Net Budget Truth In Millage...52 Tax Rates...53 Staffing Changes...54 Fund Structure Overview...57 Major Capital Projects...93 Strategic Planning and Performance Measurement Process Map Composite Index & 2006 KIO Summary Performance Measurements Department Impact on KIOs Fund Summaries We ve made every effort to make this book as easy as possible to read, but we understand just how difficult it can be to find what you re looking for in such a complex document. To make your search easier, we ve provided a number of tools to help you get what you need. Organization of This Book The City of Coral Springs Annual Budget is made up of three separate books: The Annual Budget (this book), the Capital Improvement Program, and the Business Plan. This Annual Budget volume is divided into five sections: Introduction This section contains the City Manager s Letter, the Budget Highlights, Budget Calendar & Map, a few brief statistics about the City and history of Coral Springs. Budget Overview A discussion of our financial policies and an introduction to the fund budget for Fiscal Year 2007 and Capital Improvement Program. Long-Range Planning The analysis and data that went into the development of the budget, specifically our planning and forecasting activities. Performance Budget Data from the Business Plan and performance-based budgets for all of the major departments. Schedules and Summaries Budget Resolution, Property Tax Ordinance, Fund summaries and detailed staffing information. Tables of Contents The main Table of Contents starts on page four and provides an overview of the different sections of the book. Following the contents is a list of Tables & Illustrations on page six. Each subsequent section has a detailed Table of Contents directly behind the tab page that provides more detailed information about that section. Abbreviations & Acronyms A useful list of abbreviations and acronyms used in the book. Glossary A list of the terminology used in this document that is either technical in nature or unique to the City of Coral Springs. Each term is given a short entry that defines it within the context that we use the term. Index In the back of the book is a keyword index that will direct you to the pages that have information on commonly referenced terms. Use this when you know the subject or keyword of what you re looking for. Callouts Throughout the text, callouts (see at upper left) have been included to draw your attention to important facts about the City of Coral Springs budget. 2 Fiscal Year 2007 Annual Budget

4 The Government Finance Officers Association of the United States and Canada (GFOA) presented an Award for Distinguished Budget Presentation to the for its annual budget for the Fiscal Year beginning October 1, In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another year. 3

5 Table of Contents Introduction... 2 How To Use This Book... 2 City Manager s Letter... 9 Budget Highlights Mission and Values Budget Calendar and Coral Springs Map Coral Springs at a Glance Service Statistics History of Coral Springs Management & Budget Office Budget Overview Overview and Financial Policies Budget Process Overview Fund Balance Overview Combined Net Budget Truth In Millage (TRIM) Notification Budget Summary Ad Valorem Taxes Staffing Changes Employee Productivity Fund Structure Overview Fund Budget Overview Capital Improvement Program Capital Improvement Summaries Long-Range Planning Introduction Mission Statement Core Values Strategic Priorities Environmental Scan Market Environment Customer Requirements Analysis Benchmarking Florida Cities Comparison Financial Health Five-Year Forecast Revenue Trends Financial Strategy Performance Budget Performance Budget Overview Sample Performance Budget Page Fiscal Year 2006 Initiative Status Fiscal Year 2007 Initiative Summary Measuring Results Fiscal Year 2007 Annual Budget

6 Table of Contents (continued) Service & Operations Strategy Customer-Involved Government Financial Health & Economic Development Excellence in Education Neighborhood & Environmental Vitality Youth Development & Family Values Strength in Diversity Traffic, Mobility & Connectivity Special Recognitions & Awards Department Performance Levels City Commission City Manager s Office Human Resources Financial Services Information Services City Attorney Development Services Police Fire/EMS Public Works Economic Development Sportsplex/Tennis Parks & Recreation Aquatics Coral Springs Charter School Coral Springs Center for the Arts Schedules & Summaries Budget Resolution Budget Ordinance Revenue and Expenditure Fund Summaries General Fund Summary Fire Fund Summary Water & Sewer Fund Summary Health Fund Summary General Insurance Fund Summary Coral Springs Charter School Fund Summary Coral Springs Center for the Arts Fund Summary Conference Center Fund Summary Public Art Fund Summary Equipment Services Fund Summary Pension Fund Summary Debt Service Fund Summary Debt Service Maturity Schedules Staffing Abbreviations & Acronyms Glossary of Terms Index

7 Tables & Illustrations Introduction... 2 Key Tools... 2 GFOA Distinguished Budget Presentation Award... 3 Annual Net Operating Budget & Capital Annual Net Operating Budget By Fund Bond Ratings Where the Money Comes from by Source Where the Money Goes by Type of Program Where the Money Goes by Line Item Category (General Fund only) Budget Calendar Map Where is Coral Springs? Coral Springs at a Glance Service Statistics Budget Overview Fiscal Year Fleet Replacement Plan Summary of Net Budgeted Revenues Fiscal Year Fiscal Year 2007 Net Budget All Funds Revenues Summary of Net Budgeted Expenditures Fiscal Year Fiscal Year 2007 Net Budget All Funds Expenditures Tax Rates Fiscal Year Voter Approved Debt Service Millage Rate Operating Millage Rate Operating Millage Rate Comparison Net New Positions Per Fiscal Year Full-Time Employees Per 1,000 Population Population Per Full-Time Employee Cities Comparison of Full-Time Employees Per 1,000 Population Net Operating Budget for All Funds General Fund Total Revenues Utility Franchise Fees Utility Service Taxes General Fund Total Expenditures General Fund Expenditure Category Summary Non-Departmental Detail Rate Schedule Fire Fund Total Revenues Fire Fund Total Expenditures Fire Fund Expenditure Category Summary Fire Assessment Rate Comparison Water & Sewer Fund Revenue Summary Water & Sewer Fund Total Revenues Water & Sewer Fund Expense Category Summary Water & Sewer Fund Total Expenses Adopted Water/Wastewater Rates Health Fund Revenue and Expense Summary Fiscal Year 2007 Annual Budget

8 Tables & Illustrations (continued) General Insurance Fund Revenue and Expense Summary Coral Springs Charter School Fund Revenue and Expenditure Summary Coral Springs Center for the Arts Fund Revenue and Expense Summary Conference Center Fund Revenue and Expenditure Summary Public Art Fund Revenue and Expenditure Summary Equipment Services Fund Revenue and Expense Summary Pension Fund Revenue and Expense Summary Debt Service Fund Total Revenues Debt Service Fund Total Expenditures CIP Fiscal Years CIP Fiscal Year Analysis of Fleet Replacement Program Analysis of Computer Replacement Program CIP Incremental Impact All Funds Fiscal Year How CIP Impacts the Operating Budget Fiscal Year Long-Range Planning Age Distribution U.S. Treasury Interest Rate Yield Curves Non-Residential Assessed Value as a Percent of Total Assessed Value Annual Increase in Non-Residential Assessed Value Building Permit Trend Analysis Property Tax Per Capita Total Common Expense Per Capita Guaranteed Debt Per Capita Average Basic Service Wages Direct Net Debt Per Capita Fringe Benefits as a Percentage of Salaries & Wages Five-Year Forecast Deficits in General Fund (Assuming No Action is Taken) General Fund Five-Year Forecast Summary Schedule General Fund Five-Year Forecast Revenue Schedule General Fund Five-Year Forecast Expenditure Schedule Building Permit Revenues State Shared Revenues Half-Cent Sales Tax Revenues Electric Utility Service Tax Revenues Communications Services Tax Revenues Electric Utility Franchise Fee Revenues Comparing Operating Millage Rates: Cities Over 70,000 Population in Fiscal Year Annual Savings from the Financial Strategy City s Share of Hurricane Expenses by Funding Source Growth Rate on Property Tax Revenue Ad Valorem Taxes as a Percent of Total General Fund Revenues Debt Service Millage Declines Despite $13.5 Million Public Safety Improvement Bonds Sources and Uses of Funds for the Financial Strategy Projected Sources and Uses of Funds for the New City Hall Effect of Tax Rates on the Average Homeowner

9 Tables & Illustrations (continued) Performance Budget Strategic Planning & Performance Measurement Process Map Composite Index Fiscal Years 2005 & 2006 Key Intended Outcomes (KIO) Summary Department Performance Measurements Table of Department Impact on Key Intended Outcomes for Fiscal Years Customer-Involved Government KIOs Financial Health & Economic Development KIOs Excellence in Education KIOs Neighborhood & Environmental Vitality KIOs Youth Development & Family Values KIOs Strength in Diversity KIOs Traffic, Mobility & Connectivity KIOs Department Revenue/Expenditure Summary for Fiscal Year Organization Charts By Department Revenues & Expenditures by Program/Category By Department Performance Measures By Department Schedules & Summaries General Fund Summary Fire Fund Summary Water & Sewer Fund Summary Health Fund Summary General Insurance Fund Summary Coral Springs Charter School Fund Summary Coral Springs Center for the Arts Fund Summary Conference Center Fund Summary Public Art Fund Summary Equipment Services Fund Summary Pension Fund Summary Debt Service Fund Summary Staffing Summary All Departments by Fund Total Positions By Department Fiscal Year Detail of Positions by Department and Division Fiscal Year 2007 Annual Budget

10 City Manager s Letter In Fiscal Year 2006, we observed the 10th anniversary of our Business Planning model and we noted how this model has served our community so well over the past ten years; how it has helped us keep our tax rates low and our customer satisfaction ratings high; how it has enabled us to excel during the best of economic times and the worst of economic times. And then came Wilma! Weathering the Storm In the opening days of the new fiscal year, Hurricane Wilma plowed through Coral Springs, bringing levels of destruction previously unknown to our 43-year old community and testing our business model in a way we hope never to test it again. Our employees demonstrated their training and professionalism. They took action immediately after the hurricane winds subsided. We had contracts already in place for debris removal so that we were able to start the push mode immediately and the clear mode within 72 hours. We were also financially prepared by having emergency reserves sufficient to sustain a massive recovery operation. We cleared the majority of the one million cubic yards of storm debris by Thanksgiving, barely a month after the hurricane hit Coral Springs. Our community was able to enjoy a safe holiday season as a result. To the credit of our organization, we did not amend our Fiscal Year 2006 Business Plan to reflect the redeployment of vast resources from Business Plan initiatives to disaster recovery efforts. Instead, we worked harder and smarter to accomplish what we promised our residents in the Business Plan, complete our hurricane clean up efforts and institute new emergency initiatives to restore our beautiful community. The recovery continues. It continues in the need to replant and reforest our beautiful community. It continues in the need to address code violations and complaints in neighborhoods that never saw complaints before. It continues in the need to rebuild our reserves so that we can assure our community that if tested again, we ll rise to the occasion again. And it continues in our commitment to turn adversity into opportunity making Coral Springs an even better place to live, work and raise a family in the aftermath of Wilma. Moving Forward In the midst of all this challenge and change, recent elections have led to a new City Commission. After several days of Commission orientation, the new Commission rose to the challenge, and beyond. Successful Strategic Planning Workshops produced an abundance of new ideas and strategic directions that have made this Business Plan the most onpoint and ambitious one to date. Listening to our customers and using the data that is part of our Strategic Planning Process led us to add a new strategic priority this year; Traffic, Mobility and Connectivity. The Fiscal Year 2007 Business Plan contains a host of new initiatives that address this important new priority. We have the ways and the means to move forward, using the City Commission s Strategic Plan as our We cleared the majority of the one million cubic yards of storm debris by Thanksgiving, barely a month after the hurricane hit Coral Springs. 9

11 guidepost. Our organization feels energized by our bold Business Plan for Fiscal Year Just a few of the many new initiatives to look forward to are: Affordable Housing Two initiatives address this important topic during Fiscal Year The City Commission recently approved the subordinated second mortgage program, funded by developers of new housing units. In another initiative, we ll ask Charter School teachers to help design new faculty housing on City-owned property along Riverside Drive. Neighborhood Aesthetics The Strategic Plan made clear that this is a major issue for the City. Next year, we plan to add another Code Enforcement Officer position, this one concentrating on landscape and tree issues throughout the City. Bike Patrol The Bike Patrol will be back in Fiscal Year 2007, patroling places in our parks and commercial areas that are hard to reach. This has the added benefit of making our police officers more visible and accessible. Teen Programming Our teens have spoken: they want us to reorganize the Student Advisory Commission and the Teen Productions Committee. This will bring a new focus on additional programming aimed at teens, as well as expanded publicizing of these events. Public Safety Improvement Bond We ll issue the $13.5 million in voter-approved bonds this coming year, allowing a new Fire Station 80 and hardening of the glass exterior and various other improvements to the Public Safety Building. All this will be done while decreasing the Debt Service Millage rate. Building Division Customer Care The nearly doubling of workload in the Building Division due to emergency hurricane repairs has been a great challenge this year, but has also given rise to a new opportunity to serve our customers better. Parkland Partnership for Northwest Area Fire and Rescue Service Improvements By partnering with our neighbor to the north, both cities will be able to afford fire and rescue service improvements that neither can afford alone. By mid-year, we ll add a new engine company and a new rescue unit and will greatly enhance our ability to reach emergencies in the northwest and northcentral areas of our city. New City Hall Space planning will begin for a long-needed new City Hall. The City will sell or lease the land beneath both City Hall North and City Hall South to make way for Downtown development, and will build the new facility on Coral Springs Drive, next to the Public Safety complex. Green Building and Maintenance Standards We ll be planning our new facilities to meet green standards that conserve energy and protect the environment wherever possible, as well as examining our current facilities for opportunities to incorporate green maintenance techniques. 10 Fiscal Year 2007 Annual Budget

12 Reforestation and Replanting We re prepared to lead the way to City-wide replanting by setting a good example on City property, including City parks, facilities, medians and linear parks. In order to ensure that the new landscaping thrives, we re increasing our maintenance budget to care for the new plantings. Decreasing Tax Rates Coral Springs continues to maintain the lowest operating millage of Broward cities with populations over 70,000. The total tax rate will decrease by $ mills due to a decrease in the debt service millage, despite the issuance of $13.5 million of debt for public safety and emergency management improvements. We ve been able to accomplish this by adhering to financial strategies that continue to produce long term savings. While the increase in our property tax assessment was one of the lowest in the County, it amounted to a healthy 15.3% increase in our property tax revenue. The amount over and above what it takes to meet normal and extraordinary operating expense increases (e.g., insurance premiums, gas and electric expenses, interest payments) will be spent wisely to restore our state of readiness to absorb the financial impacts of another hurricane and to prevent future tax rate increases as the growth in property values drops off in future years. Approximately $2 million will be used to replenish our depleted emergency reserves during Fiscal Year While no increase in fees and charges for City services and no increase in water utility rates are adopted for Fiscal Year 2007, the Fire Assessment Fee for a single family home will increase by $8.00. Necessitated by the addition of nine new firefighters, the increase has been lessened by using available operating revenues from the General Fund in the amount of $544,500. The transfer will effectively reduce the required assessment increases across all land use classifications. For example, without this subsidy from the General Fund, the Fire Assessment Fee increase for a single family home would have been $15.66 rather than the adopted $8.00. The average taxpayer, given a 3% increase in their Save Our Homes taxable value, will pay $26.33 more in property taxes and Fire Fund assessments this year compared to last year. This past year has proven the strength of our business model and the professionalism and commitment of our organization to the health, safety and general welfare of our community. We achieved record customer satisfaction ratings during a year when every facet of the organization was sorely tested. We rose to the challenge and, with the support of the City Commission and our community, emerged stronger and more optimistic than ever. Together, we ll make Fiscal Year 2007 our best year yet! Respectfully submitted, Michael S. Levinson City Manager Coral Springs continues to maintain the lowest operating millage of Broward cities with populations over 50,

13 City of Coral Springs 2007 Organization Chart City Attorney Sam Goren Citizens/Customers of Coral Springs Citizen Advisory Committees & Boards City Commission Deputy City Manager Ellen Liston City Manager Michael Levinson Assistant City Manager Erdal Dönmez City Clerk Peter Richardson Communications/Mktg. Kevin Knutson Community Development Susan Hess Public Works Rich Michaud Information Services Jim Cerny Financial Services David Russek Human Resources Susan Grant Development Services Larry Staneart Streets Facilities Recycling Utilities Fleet Computer Services Finance Purchasing Community Relations Risk Research & Analysis City Hall in the Mall Utility Billing Management & Budget Insurance Code Enforcement Building Construction Management Engineering Police Duncan Foster Fire/EMS Don Haupt Parks & Recreation Rick Engle Aquatics Mike McGoun Sportsplex Tom Messenheimer Administration Office of Professional Stds. Operations Administration Suppression Inspection Communications Training Prevention Parks Maintenance Recreation Activities Transportation Gymnasium Pools Aquatics Complex Sportsplex Athletic Complex Tennis = Charter Offices 12 Fiscal Year 2007 Annual Budget

14 Budget Highlights Introduction The Fiscal Year 2007 Annual Budget, which was adopted on September 19, 2006, is a numerical reflection of the Fiscal Year 2007 Business Plan. By allocating our resources through a balanced combination of strategic alignment with the Commission s seven priorities and departmental performance indicators, we believe that this budget will successfully meet the challenges we have before us and set the stage for our continued success in the future. Budget in Brief The adopted operating net budget for Fiscal Year 2007 for all funds totals $134,396,681. This represents an increase of $12,022,236 or 9.8% over the Fiscal Year 2006 budget. The Fiscal Year 2007 budget is balanced, prudent, and responsive to community needs as identified in the Fiscal Years Strategic Plan. Budget Highlights Some factors that contributed to changes in the budget are: Operating millage rate remains constant at $3.8715; Decreasing the voter approved debt service millage rate from $ to $0.2134, a decrease of $ or 15.0%; The combined general operating and debt service millage rate is $ per $1,000 of assessed value. The 1.0% decrease from Fiscal Year 2006 helps negate the 3% increase from Save Our Homes which means the average homeowner with homestead exemption will pay just $18.33 more ad valorem taxes for 2007 as they did in 2006; Adding a net of 15 full-time staff 16 added and one deleted position. A net of eight in the General Fund, six in the Fire Fund and one in the Water & Sewer Fund. We are also adding thirteen Fire staff to fund a partnership with Parkland to improve Fire/EMS services to both our cities. These thirteen positions are not included in our total net positions. See the Staffing Changes chart in the Budget Overview Section for more detail on the staffing changes. Investing $31,289,749 for capital projects using the following funding sources: An increase of $8.00 per single family residence for Fire Special Assessment fees; General Obligation Bond $13,500,000 Equity Financing $6,723,525 W&S Revenue Bond $5,653,850 Operating (Cash) $3,280,580 Grant Funding $1,462,794 Public Art Fund $241,500 W&S Impact Fee $165,000 Tree Trust Fund $112,500 W&S R&R $75,000 Tax Increment Financing (TIF) $75,000 No Water & Sewer fee increase; and Debt Service, which by policy, is limited to 12.5% or less of the total General Fund budget, will equal 4.1% this year, as compared to 3.7% for Fiscal Year In addition, General Obligation Debt is 0.2% of the Total Taxable Assessed Value of $9,484,432,125, well within the maximum of 5.0%. These changes reflect our increasing emphasis on life after build-out, environmental issues, and education. Personal Services Total adopted full-time and part-time positions in all funds for Fiscal Year 2007 is 789 (excludes Fire Staff for the City of Parkland). The breakdown of positions can be found in Staffing tables in the Schedules & Summaries section. Capital Improvements The Capital Improvement Program (CIP) element for Fiscal Year 2007 is programmed at $31,289,749. This amount consists of $20,819,035 in General Fund capital (including The voter approved debt service millage rate decreased 15% from Fiscal Year

15 Annual Net Operating Budget & Capital Adopted Adopted Percent Budget Budget Change Operating Budget $122,374,445 $134,396, % Capital Improvements 15,464,250 31,289, % Total Financial Program $137,838,695 $165,686, % Annual Net Operating Budget By Fund Adopted Adopted Percent Budget Budget Change General Fund $63,106,865 $67,311, % Special Revenue Funds Fire Fund 7,337,968 8,924, % C.S. Charter School Fund 9,080,380 9,894, % Conference Center Fund 430, , % Public Art Fund 143, , % Enterprise Funds Water & Sewer Fund 11,699,522 11,834, % C.S. Center for the Arts Fund 803, , % Internal Service Funds Health Fund/Gen. Ins. Fund 10,592,569 12,471, % Equipment Services Fund 6,480,610 8,388, % Pension Fund 6,789,216 7,635, % Debt Service Fund 5,911,315 6,712, % Total Financial Program $122,374,445 $134,396, % EMS), $1,115,284 in Fire Fund capital, $5,988,850 in Water & Sewer Fund capital, $180,000 in Coral Springs Center for the Arts Fund capital, $2,832,580 in Equipment Services Fund capital, $112,500 in Tree Trust Fund, and $241,500 in Public Art Fund capital. Highlights of planned Fiscal Year 2007 capital purchases include: Public Improvements Transportation spending $835,400 for Road Resurfacing Program, $185,500 for Alley Refurbish Program, $136,500 for Guard Rail Installation and Management and $109,000 for Downtown Pathways Phase I (CDBG). Public Works spending $230,000 for Meadows and Dells Drainage Improvements (CDBG), $211,000 for Roof Repair/Replacement, $175,100 for Closed Landfill Security and $150,000 for Air Conditioning Maintenance/Replacement. Police spending $400,000 for Replacement of Underground Fuel Tanks. Parks & Recreation spending $250,000 for BMX Track Relocation, $175,000 for Linear Renovations, $150,000 for Entranceway Beautification, and $100,000 each for Light Fixture Replacement Program and Mullins and Neighborhood Parks Renovations. Development Services spending $13,500,000 for Public Safety Improvements/Mullins Master Plan, $400,000 for new City Hall Design, $200,000 Traffic Calming, $186,059 for Planning and Administration for CDBG, $158,000 for Street Indexing Signage and $110,235 for Housing Rehabilitation (CDBG). Technology $79,000 for Network/Internet Infrastructure and Institutional Network. Fire Projects $500,000 for Training Simulator Tower, $227,725 for Station 71 Renovations, $122,700 for Tactical Rescue Training Equipment, and $114,036 for Equipment for New Fire Pumpers. Water & Sewer Projects $1,577,000 for Rehabilitation of Lift Stations 20A and 20B, $1,500,000 for Replacement of Water Plant Generator, $455,000 for Replacement of Filter Valves and Actuators, $414,000 for Raw Water Supply Metering at Water Treatment Plant, $298,000 for Replacement/Rehabilition of Existing Raw Water Wells, $296,000 for Replacement of Meters at Raw Water Well Sites, $250,000 for Replacement of Forest Hills Generator, $247,000 for Piping Improvements at Accellators 1 and 2, and $229,000 for Water Interconnect with City of Margate, Florida. Center for the Arts Spending $180,000 for carpeting, furniture, fixtures and equipment. Tree Trust Projects $112,500 for Tree Enhancement Projects. To learn more about our Capital Improvement Program, see pages and the Capital Improvement Program companion volume. Financial Condition Despite three years of continuing pressure on development and growth-related revenues due to residential build-out and the slow rate of economic recovery, Coral Springs continues to lead the nation in fiscal condition and management. Our General Obligation Bonds are rated AAA by Standard & Poor s, Moody s, and Fitch Ratings. We join an elite group of cities nationwide that are rated AAA by all three rating agencies. The City s Water Utility is also rated AAA by Fitch Ratings. These superior ratings reinforce Wall Street s confidence in our 14 Fiscal Year 2007 Annual Budget

16 Due in part to the successful efforts of the Economic Development Foundation (EDF), the City s Commercial/Industrial Tax Base increased by $159 million in Tax Year Since the inception of the EDF, the nonability to steer our way through the challenges of build-out and economic uncertainties. We have continued our emphasis on cost control, increasing productivity through continuous process improvements, growing our tax base through redevelopment, and diversifying our revenues to protect our financial condition. During the late 1990 s and early 2000 s we were able to capitalize on some low hanging fruit by restructuring our capital financing program, leveraging variable rate debt and implementing pay-as-you-go financing for routine equipment replacement. For many years, fund balances improved as a result of growth related revenues, improved productivity, and prudent financial management policies. Those fund balances have been leveraged to avoid future debt service by equity financing capital purchases for Fiscal Year For further information on our fund balances, see pages A discussion of our Use of Surplus Policies can be found on page 30, and our Financial Strategy, Equity Funding of Capital Needs for Fiscal Year 2007 is on page 156. Financial Reserves Another indicator of a city s financial strength is the level of its financial reserves. On an annual basis, after the year-end audit is completed, Financial Services produces a schedule of all fund surpluses and deficits, with projections of reserve requirements and a plan for the use of an excess surplus for the current year in accordance with Use of Financial Reserve Policies and Use of Surplus Policies, see pages In Fiscal Year 2006, the City will utilize $9.5 million in General Fund Reserves to pay for Hurricane Wilma related costs. Please refer to page 157 for details. In Fiscal Year 2007, part of the $9 million surplus from various funds will be used to equity fund capital. Revenues Ad Valorem Taxes The Fiscal Year 2007 adopted general operating tax millage rate is $ This is a 0.0% increase for the operating tax millage rate in Fiscal Year The Ad Valorem revenues generated by the Fiscal Year 2007 tax millage rate are based on the July 1, 2006 assessed value provided by the Broward County Property Appraiser s Office. Gross taxable property value increased from $8,185,910,742 to $9,484,432,125 or 15.9 % in Tax Year New additions, annexations and construction added $109,525,942 or 1.33% to the 2006 tax roll. Existing taxable property value increased $1,188,995,441 or 14.52%. This is due to brisk home sales and unusually high market values. Because of Florida s Save Our Homes law, legislation caps increases to assessed value on homesteaded property to 3.0% or the annual change in the Consumer Price Index, whichever is lower. The adopted voter-approved debt service millage rate decreases from $ to $ This is a $ or 15.0% decrease resulting from the payoff of previously issued General Obligation Bond debt. The combined general operating and debt service millage rates of $ and $0.2134, respectively, total $ per $1,000 of assessed property value. The Fiscal Year 2007 millage rate represents a 1.0% decrease compared to the Fiscal Year 2006 combined millage rate of $ Bond Ratings We are very proud of achieving the highest financial honor bestowed on any municipality earning a AAA from Standard & Poors, Aaa rating from Moody s Investor Services, and AAA rating from Fitch Ratings. Such ratings mean the City s general obligation bonds are considered to be of excellent investment quality, meaning lower interest rates on bonds with corresponding lower interest payments. The principle reasons for these excellent bond ratings are our strong financial position, excellent financial management and long-range planning. Since Fiscal Year 2002 we have been designated AAA by Fitch Ratings for our Water & Sewer Revenue Bonds, reflecting the confidence that Wall Street has in our ability to manage our production systems and financial resources. Economic Development Bond Ratings Moody s Aaa Fitch Ratings AAA Standard & Poors AAA 15

17 Fiscal Years Strategic Priorities Customer-Involved Government Financial Health & Economic Development Excellence in Education Neighborhood & Environmental Vitality Youth Development & Family Values Strength in Diversity Traffic, Mobility & Connectivity residential tax base has increased by 177% to $1.9 billion. The City s non-residential tax base stands at 21.2% of the City s total assessed value. We anticipate that the Coral Springs business sector will experience growth through Fiscal Year This is based on the 3,886,000 square feet of new construction which is expected to be completed in Fiscal Years 2007 and On the residential side, the City is now built out. Redevelopment of Coral Springs single-use properties is expected to be active. Major Policy Considerations Strategic Priorities Our strategic priorities support our Business Plan, Operational Budget, and Capital Improvement Plan by tightly linking programs to Key Intended Outcome performance measures. The present Strategic Plan is on a three-year cycle to coincide with the term of the current City Commission. The Commission s Strategic Planning Workshop in April 2006 produced two major changes to the City s Strategic Priorities. First, a new priority, Traffic, Mobility & Connectivity, was added to promote safe mobility and convenient and accessible modes of transportation. Second, the name of the priority Unity in the Community was changed to Strength in Diversity to better reflect the City s goal of capitalizing on our community s diverse populations to communicate, understand and celebrate our differences and similarities. These changes, along with the new KIOs that resulted, helped to provide vision and direction for the City in the form of this year s Business Plan. With the seven strategic priorities set and appropriate outcomes identified the operations of the City are reviewed and redeployed to bring the strategic vision to life. While the strategic priorities have evolved over the years, true to the spirit of continuous improvement, they are still the linchpin in linking our day-to-day activities with the mission that we aspire to achieve. Emergency Preparedness The City of Coral Springs Office of Emergency Management has developed an All Hazards Preparedness Program, which contains the projects that address the planning, response and recovery needs of the City. All Hazards Preparedness projects are included in the Capital Improvement Plan, and will protect the City s reserves from being depleted in the event of future disasters. Financial Forecasting One of the most effective tools we use to manage future financial risk and protect ourselves from the unintended consequences of short-term decisions is the Five-Year Forecast. In the past, it has been a source of confusion, particularly in its relationship to the City s financial condition. Part of this is because of the very nature of the forecast, as it is a tool that we use to determine what level of risk we face over the next few years in our ability to pay for the services we provide if we take no positive action to increase revenues or decrease cost. But it is also because we have not successfully communicated how we use the forecast and what it means in terms of policy and financial decisions. Revenues are projected at conservative levels over a five year period and are compared to estimated cost increases in payroll, operating expenditures, and capital outlay. Since many of our expenditure increases are fixed and predictable, the main variables are the rate of increase in existing revenues and new programs or projects planned over the forecast period. Typically, future years show a deficit of revenues over expenditures. The purpose of this financial exercise is to adequately prepare for future challenges, so it is always conservative in outlook. As we map out our financial and operating strategies, we use the model to determine the potential impact of decisions. Using this tool helps keep us focused on long-term solutions, rather than short-term fixes, which could lead to negative financial impacts in future years. The Five-Year Forecast has been praised by the Wall Street rating agencies as a practice that helps the City anticipate and prepare for future financial and economic challenges. It is important to note that the City s budget has always been balanced, and, in fact, we have created an operating surplus every year. The Five-Year Forecast allows us to size up the challenge each year in order to maintain our long-term financial stability. 16 Fiscal Year 2007 Annual Budget

18 Where the Money Comes from by Source Licenses and Permits 2.7% Intergovernmental 19.9% Ad Valorem Taxes Assessments 31.4% and Charges for Services 19.1% Sales and Use Taxes 5.9% Franchise Fees 6.3% Utilities Service Taxes 6.3% O ther 8.4% Where the Money Goes by Type of Program Debt Service 10.0% Culture and Recreation 11.0% General Government 8.9% O ther Financing 7.9% Education 8.4% Sources Phy sical and Economical Environment 13.4% Public Safety 40.4% Where the Money Goes by Line Item Category (General Fund only) O perating Capital.5% Debt Service 7.4% Supplies/Services 27.1% Personal Services/Benefits 65.0% 17

19 Mission and Values Mission Statement We want to be the nation s premier community in which to live, work and raise a family. Core Values Customer Focus Leadership Empowered Employees Continuous Improvement Strategic Priorities Customer-Involved Government Financial Health & Economic Development Excellence in Education Neighborhood & Environmental Vitality Youth Development & Family Values Strength in Diversity Traffic, Mobility & Connectivity 18 Fiscal Year 2007 Annual Budget

20 Budget Calendar a nd Coral Springs Map Budget Calendar 03/18, 03/20 & 3/25 Commission Orientation 04/05/2006 Budget Kick-Off Departmental Budget Packages Distributed 04/21 & 04/22 Commission Retreat 04/26 & 04/27 Commission Strategic Plan Workshop 05/05/2006 Departmental Budget Package due to MBO 05/22-06/02 Department Meetings with CMO 05/24/2006 Department Directors Business Plan Mini-Retreat 07/11/2006 Commission Business Plan Development Workshop 07/19/2006 Commission Business Plan Workshop (TRIM Notification prepared and submitted to City Commission) 08/28/2006 MBO provides draft Operating Budget to CMO 09/01/2006 CMO review of proposed Operating Budget, provides changes to MBO 09/08/2006 Budget submitted to Commission 09/13/2006 First Public Hearing 09/19/2006 Second Public Hearing Budget Adopted Abbreviations Used CMO City Manager s Office MBO Management & Budget Office TRIM Truth in Millage Map Where is Coral Springs? SAWGRASS EXPWY Coral Springs is located in the Greater Ft. Lauderdale area in Broward County, Florida just minutes from West Palm Beach, Boca Raton, and Miami. SAWGRASS EXPWY LAKE CORAL RIDGE DRIVE Center West VIEW DR SPRINGS DRIVE ROYAL Southwest C ORAL WESTVIEW Northside WILES SAMPLE P ALM ATLANTIC UNIVERSITY DRIVE RAMBL EWOOD BLVD DR ROAD Town Center ROAD BLVD DR DR RIVERSIDE Southeast Northeast ROCK ISLAND STATE ROAD 7 RIVERSIDE DR 19

21 Coral Springs at a Glance 20 Incorporated July 10, 1963 Commission - City Manager Form of Government Five-member City Commission, nonpartisan, elected at large City Manager appointed by the City Commission Demographics Population (As of April 1st of each year from Bureau of Economic and Business Research-BEBR-Year 2000 is U.S. Census Bureau) , , , , , , , , , , , , , (Est.) 129, , (Est.) 130, ,724 Median Age 36.2 Number of Households (COs thru 7/1/2006) 45,493 Single Family/Duplex 23,979 Multi-Family 21,514 Median Household Income (ESRI-2006) $74,232 Racial Composition White 81.5% Black or African American 11.4% American Indian, Alaskan Native 0.4% Asian 5.4% Other 4.0% Native Hawaiian & Other Pacific Islander 0.0% Hispanic Ethnicity 19.5% Source: 2005 U.S. Bureau of the Census, American Community Survey and Certificate of Occupancy data. Education For School Year (as of August 2006) Number of Public/Charter Schools 22 Elementary 12 Middle 5 High School (including Douglas) 5 Number of students 29,900 (Includes public schools, charter school, and out-of-city limits Stoneman Douglas High School (3,044). FCAT Results (2006): Coral Springs Schools Broward School District Reading Average Math Average Reading Average Math Average Elementary Grade Grade Grade Middle Grade Grade Grade High Grade Grade Land Use Land Area sq. miles Land Use: % of Total Residential 54.0% Traffic Circulation 13.0% Commercial 7.0% Recreation/Open Space 8.0% Waterways 8.0% Community Facilities/Schools/Hospitals 6.0% Industrial 3.0% Downtown LAC 1.0% 100.0% Developed 98.0% Undeveloped 2.0% 100.0% Source: 2006 Community Development Land Data Record System and GIS. Economics Office Space 2.5 million sq. feet Retail Space 5.4 million sq. feet Industrial Space 2.5 million sq. feet Assessed Taxable Property Valuation $9,484,432,125 (2006 Tax Year) % of Total Principal Taxpayers: Assessed Value Coral-CS/LTD Assoc. 1.14% Knickerbacker Properties 0.63% Florida Power & Light 0.58% Rayman Sutton Place Trust 0.57% Lake Coral Springs 0.51% ERP Operating LP 0.49% Olen Residential Realty Corp. 0.39% Imt-LB South FL LLC 0.38% AEW #69 Corporation 0.37% Alliance RT Limited Partnership 0.35% Source: City of Coral Springs 2005 CAFR. Property Tax Millage Rate: General Operating $ Voter-Approved Debt $ Total $ Bond Ratings: Moody s Investors Services Aaa Standard and Poors AAA Fitch Rating Services AAA Per Capita Debt: General Obligation Debt Per Capita $114 (Fiscal Year End 2005) Fiscal Year 2007 Net Adopted Budget: $134,396,681 Fiscal Year 2007 Annual Budget

22 Service Statistics Police Police Officers 208 Number of service calls 170,000 Number of 911 calls 72,000 Average emergency response time 3:55 min. Fire/EMS Uniform strength: Career and Certified Volunteer Firefighters 180 Number of fire stations 7 Number of service calls: Fire 3,127 EMS 8,993 Average Response Time: Fire* 5:58 min. EMS* 5:37 min. *Method of time calculation has been changed. Parks & Recreation Number of parks 49 Number of acres 765 Number of park patrons 4,000,000 Number of sports teams 1,150 Number of tennis patrons 110,000 Number of Aquatic Complex visitors 500,000 Number of swim classes 32,000 Number of swim class participants 4,000 Coral Springs Charter School Number of Students (School Year 2006) 1,617 Number of Classrooms 85 Number of Teachers 92 Number of Grades 6-12 Center For The Arts/Theater/Museum Size 77,000 sq. ft. Capacity 1,471 seats Meetings hosted 365 Theatre Attendance 122,315 Museum Attendance 35,000 Museum Events 105 Museum Classes 190 Public Works Tons of waste recycled 5,550 tons Streets / miles maintained 222 miles City vehicles & equipment maintained 1,180 Bike path / sidewalks 90 miles Utility District Size 11.5 sq. miles Population served 65,794 Customer accounts 12,694 Miles of water lines 157 Fire hydrants 1,500 Number of wells 19 Average daily water demand 8.36 M gals. Daily water treatment capacity 16 M gals. Sewer lines / force mains 122/31 miles Average daily sewer treatment 8.2 M gals. Sewer reserve capacity 9.79 M gals. Total City Staff Full time (excludes City of Parkland Fire Staff) 784 Part time 5 Subtotal 789 Temporary (excludes Summer Recreation) 239 Total 1,028 21

23 History of Coral Springs The Covered Bridge spans a canal on Northwest Ninety-fifth Avenue in the Hills, a subdivision just south of Wiles Road. Known as the City in the Country, Coral Springs has become a premier South Florida community, known for its abundant parks, quality schools, numerous athletic programs, and attractive neighborhoods. Prior to its incorporation as a City in July 1963, the area that was to become Coral Springs was part of a huge tract of land acquired by Henry Bud Lyons between 1911 and 1939 that totaled over 20,000 acres of marshy wilderness in western Broward County. Clearing and draining the land himself, with the help of workers from the Bahamas, most of the land was used to grow beans, earning him the nickname Titan of the Bean Patch. Lyons died in 1952, leaving his vast land holdings to his family, who converted the land to be used for ranching, bringing in 5,000 head of cattle. After a series of wet hurricanes had flooded much of the southern portions of the State in 1947, Florida created the Central and Southern Florida Flood Control District (now the South Florida Water Management District) that built a network of canals and levees throughout South Florida. The canals helped to further drain the land that would become Coral Springs. Similar to the land rush of the 1920s, after World War II there was another real estate boom in South Florida. Coral Ridge Properties, a land development firm, was started by James Hunt, Joseph Taravella, and Stephen Calder to develop communities in Broward County. By the late 1950s, they were running out of land to develop in the Fort Lauderdale area and were seeking opportunities further west. Although still somewhat swampy, land in the northwest corner of the County, now owned by Lena Lyons, perfectly suited Hunt s vision for a master-planned community. On December 14, 1961, Coral Ridge Properties purchased 3,860 acres for $1 million. They moved three wooden shacks onto the land, along with five Coral Ridge Properties employees, which made the land eligible to incorporate as a City under Florida law. The City of Coral Springs was chartered on July 10, Other names that were considered included Curran Village, Pompano Springs, and Quartermore. Additional land purchases from the Lyons family brought the total land in the City up to 5,000 acres. By 1964, a master plan was developed that projected a population of more than 50,000 residents living in small neighborhoods throughout the community. On July 22, 1964 the first land sale was held in Ft. Lauderdale s Galt Ocean Mile Hotel, selling 536 building lots for $1.6 million. Looking to give the new town a country flair, Hunt ordered the construction of the Covered Bridge that same year. It is now a Florida Heritage site. Coral Ridge Property employees staffed the City administration, with Werner Buntemeyer holding the position of City Manager from 1964 to In 1965, Coral Ridge Properties acquired an additional 5,000 acres from Lena Lyons, increasing the area within the City to 16 square miles. From the very beginning, Coral 22 Fiscal Year 2007 Annual Budget

24 Ridge Properties enacted strict landscaping and sign laws designed to create a beautiful and natural looking town. In May 1965 a second land sale was held, this time in Coral Springs, with Johnny Carson on hand to help draw buyers. Johnny himself bought almost 55 acres of land. This time 1,100 lots were sold. Then the first residents began to move in, including the City s first official resident, George Knobel who moved into 4134 N.W. 78th Lane on July 9, Also in 1965, the City s first employee was hired-police Chief Richard Vedilago who was assisted by a German Shepherd named Sergeant Satan. According to Stuart McIver, in 1966, Westinghouse Electric Corporation acquired Coral Ridge Properties so that they could use the new City as an urban laboratory to evaluate new products, such as a home utility center, home sewage disposal systems, an infrared heating system, full electric kitchens, and central air-conditioning and heating systems. Broken Woods Estates was one of the first planned housing developments to be built in Coral Springs. In 1967 the City had several hundred residents and held its first election. Lewie Mullins was elected Mayor and Robert Fuller Vice-Mayor. The remaining commissioners were Wilfred Neale, Peter Giordano, and Richard Hunt. The census of 1970 set Coral Springs population at 1,489, although the City Manager believed the actual number was closer to 3,750. In January of 1970, the Broward County School Board voted to build the City s first elementary school. Westinghouse opened its Electra Center designed to showcase state-of-the-art home systems. Some of these modern conveniences were built into model homes in the Electra Lab to allow visitors to experience motion-detecting lights, electric kitchens and home security systems first hand. The volunteer Fire Department was also started in Early in 1971, the last large increase in property came with the purchase of the Remsberg Ranch on the north side of the City. The City was now 13,400 acres. In 1974, O. Benjamin Geiger was elected Mayor and began the task of making Coral Springs independent. This included establishing the City s first ad valorem property tax, which at $ mils, was a Aerial view of University Drive and Sample Road in Broken Woods golf course was the first golf course in Coral Springs. 23

25 huge increase to residents tax bills. He also led the commission in hiring Phillip Kelley as the new City Manager, completing the break from Coral Ridge Properties. It was during this transition that the City s codes and ordinances were created and the charter was modified to reflect the new vision for the City. The Commission wanted a professionally run City, so they chose a strong City Manager form of government. City Hall was originally the Administration Building for the corporate headquarters of Coral Ridge Properties. The City grew at an incredible pace. Ten new public schools, a regional mall, shopping centers and parks sprang up around the City during the 1970s. By 1980, the population had swelled to more than 37,000 people. During the 1980s, growth continued to be the City s greatest concern. By 1985 the population had passed 50,000 and schools were overcrowded throughout the community as young families poured into the neighborhoods. The realities of development were beginning to have an effect by increasing traffic and crowding, providing series of challenges for the City s planning office. The Honda Classic moved to Eagle Trace Country Club in 1984, which brought national attention to the City. The total property value had passed the $1 billion mark in 1983 and the City had to begin planning bond referendums for community parks, a public safety facility, fire stations, and a community center. Recognizing the strength of the City s financial position, Moody s Investor Services increased the City s bond rating from Baa to A-1, and Standard and Poor s from BBB+ to A+. Coral Springs was rapidly filling up with singlefamily homes and apartment complexes, earning it a reputation as a yuppie bedroom community. That began to change after 1986 when the Sawgrass Expressway was constructed, linking the City to the major transportation centers in Broward County. The City was becoming more and more attractive to corporate relocations and retailers. The 1990s turned out to be a critical decade in the life of the City. Only thirty years old, the City was nonetheless facing a staggering growth rate which created a huge demand for City services aimed at enhancing quality of life. Between 1990 and 2000, the City s population grew from 78,864 to 117,549 and the taxable value from $2.8 billion to $4.7 billion. By 1994 it became apparent that there was a need for better recreational and cultural programming for City residents, so several existing facilities were improved and new ones opened to serve the growing population. The Coral Springs City Centre was renovated to add an Art Museum and renamed the Coral Springs Center for the Arts, where arts and community programming for all ages is offered. The Aquatics Complex was expanded and improved, with a new fitness center and better diving pools. The Sportsplex and Tennis Center were created to provide additional recreation activities. 24 Fiscal Year 2007 Annual Budget

26 At the same time, City residents passed a $7.5 million bond referendum to purchase Environmentally Sensitive Lands with the goal of purchasing and preserving the few wetlands left within the City of Coral Springs. These parks, including Red Lichen and Sandy Ridge, provide educational and aesthetic treasures to the City s park system. The biggest change to affect the City began in 1993 when City Management implemented a Total Quality Management program, designed to completely overhaul operations and service delivery by becoming customer-focused and quality-oriented. The central feature of the program was a new business model that would take us from government as usual to a high-performance municipal corporation. The strategic and business planning system we use today allocating resources strategically through data-driven decision making was instituted in It didn t take long for the new model to prove itself. In 1997 Coral Springs was awarded the Florida Governor s Sterling Award, making it the first municipality to be awarded a statesanctioned, Baldrige-based quality award, and again in 2003, receiving the GSA for a second time validating our sustained commitment to delivering the highest quality of customer service to our community. In 1998, our Time=Life Team, a process improvement team that created the City s outstanding Emergency Medical Services division, won the Florida Sterling Quality Conference Team Showcase Award and went on to place fourth at the National Conference. Soon after, the Forest Hills Resident Association, one of our older neighborhoods, was awarded the Neighborhood of the Year Award from Neighborhoods, USA. Recognition wasn t the only positive outcome from the City s business model. When 95% of our residential property was developed in the late 1990s, we reached build-out, a time when growth-related revenues dropped precipitately. We were able to make the transition smoothly, without any change to our current operating millage rates. The new millennium has brought even more exciting news. We have won the first ever Florida City of Excellence Award presented by the Florida League of Cities. The Award recognized overall excellence in city government, including leadership, fiscal management, innovation, customer involvement, and technology. We are also among an elite group of cities nationwide to have bonds rated AAA by all three rating agencies on Wall Street. We also received an upgrade to AAA by Fitch Ratings for our Water & Sewer Revenue Bonds. These are the highest ratings from both organizations, further proof that our methods work even in uncertain times. Sources: City of Coral Springs; Guide to Program and Facility Sponsorships; City of Coral Springs; Economic Development Brochure; City of Coral Springs; Statistical Guide for Economic Development; Coral Ridge Properties, Coral Springs, FL; Greater Coral Springs Chamber of Commerce; Guide to Greater Coral Springs Florida; McIver, Stuart; Coral Springs: the First Twenty-Five Years; The Donning Company, Norfolk, VA; Wangberg, Wendy & Kevin Knutson; Images of America: Coral Springs; Arcadia Publishing; Various City documents and memoranda. Historical Preservation Advisory Committee Mission Statement The principal mission of the City of Coral Springs Historical Advisory Committee is to actively collect, preserve and showcase memorabilia relating to all aspects of the City s history. Furthermore, the City of Coral Springs Historical Advisory Committee shall work in conjunction with City staff to foster a sense of community spirit and to encourage citizen involvement and pride in the City s heritage. 25

27 Management & Budget Office MBO Staff Rita Radziwon Senior Budget Analyst (954) Chelsea Stahl Performance Measurement Analyst (954) Roxana Ross Grant Writer (954) Liliana Alvarez Budget Assistant (954) Melissa Smith Budget Technician (954) City of Coral Springs 9551 West Sample Road Coral Springs, FL Fax: (954) We are pleased to present this nationally recognized planning and budgeting document as one of the many services we provide to the City of Coral Springs. The Management & Budget Office (MBO) is a division of the Financial Services Department and is responsible for managing and implementing several cross-functional processes within the City, including: Strategic Plan Business Plan Performance Measurement System Annual Budget Capital Improvement Program Performance Improvement Projects Grants Business SWAT Team Projects Program Analysis Financial Analysis Performance Benchmarking Operational Auditing Managed Competition Bids Technical Assistance for Departments Our budgeting system meets all of the best practice recommendations of the National Advisory Council on State and Local Budgeting, as well as previous recommendations by the Government Finance Officers Association. We have had the good fortune to receive the Government Finance Officers Association Distinguished Budget Presentation Award for fifteen consecutive years. We achieved special recognition for Outstanding as a Policy Document, Special Performance Measures Recognition and Special Capital Recognition. Also, the Florida Government Communications Association presented our ebudget CD the 2001 Crystal Award First Place for Public Information On A Shoestring. In addition, our performance measurement and budgeting system has been cited as a Best Practice by the National Partnership for Reinventing Government. Fitch Ratings uses our planning system as a model for cities interested in achieving the distinction of an AAA bond rating. Our Performance Measurement System was selected as a Best Practice this year by the American Quality & Productivity Center. Our strategic planning, performance measurement and budgeting efforts also contributed to winning the Florida Governor s Sterling Award for Organizational Performance Excellence in 1997 and again in We are the first organization to win the Governor s Sterling Award for the second time. For more information, please visit our website, to download copies of our Strategic Plan, Business Plan, Annual Budget, Capital Improvement Plan, and other related documents and presentations. Thank You! Thanks to the City Manager s Office, the Departments and their staff for helping us make this budget successful! We d also like to acknowledge the invaluable assistance of Roxana Ross, Liliana Alvarez, Melissa Smith, Dave Russek, Forrest Lehman, Bill Ackerman, Ellen Liston, and Christine Parkinson Jahrsdorfer in developing portions of this budget document. Rita Radziwon, Liliana Alvarez, Roxana Ross, Melissa Smith and Chelsea Stahl 26 Fiscal Year 2007 Annual Budget

28 Budget Overview A summary of the Fiscal Year 2007 budget including an overview of the Operating and Capital Budgets, beginning with the budgeting and financial policies of the City, an explanation of the budget process, fund summaries and balances, operating budget highlights, Capital Improvement Program, debt service and personnel. Budget Overview

29 Budget Overview Contents Overview and Financial Policies Budget Process Overview Fund Balance Overview General Fund Balance Fire Fund Balance Water & Sewer Fund Balance Health Fund Balance General Insurance Fund Balance Coral Springs Charter School Fund Balance Equipment Services Fund Balance Debt Service Fund Balance Combined Net Budget Truth In Millage (TRIM) Notification Budget Summary Ad Valorem Taxes Staffing Changes Employee Productivity Fund Structure Overview Fund Budget Overview General Fund Fire Fund Water & Sewer Fund Health Fund General Insurance Fund Coral Springs Charter School Fund Coral Springs Center for the Arts Fund Conference Center Fund Public Art Fund Equipment Services Fund Pension Fund Debt Service Fund Debt Management Capital Improvement Program Impact of CIP on Operating Budget Project Description Forms On-Line Sample Project Description Form Major Capital Projects by Department Major Capital Projects by Location Capital Improvement Summaries All Funds By Funding Source General Fund By Funding Source Fire Fund Water & Sewer Fund Coral Springs Charter School Fund Coral Springs Center For the Arts Fund Conference Center Fund Tree Trust Fund Public Art Fund Equipment Services Fund

30 Overview and Financial P olicies Overview This section contains a summary of the Fiscal Year 2007 Annual Operating Budget and Capital Improvement Program, along with a discussion of the process that goes into developing the budget. The first section details the Financial Policies of the City, upon which all budgeting decisions are made. Any policies that impact the budget, including reserve policies, surplus policies, capital and debt management, and fixed asset policies immediately follow this overview. Following that is a discussion of the Budget Process and how we create the Business Plan and budget documents. The next section provides a current look at the City s finances with tables and charts detailing the current Fund Balances carried in the City s main operating funds. The Net Combined Budget is the summary of all funds for Fiscal Year We also include a copy of the Truth in Millage Notification that we publish in the newspaper prior to adopting the budget. This format varies slightly from the net budget, because State law requires showing some interfund transfers, which, in effect, double count some revenues and expenditures. Information on our Ad Valorem Taxes, a summary of Net Staffing Changes, and a diagram of our Fund Structure all precede the Fund Budget Overview, which summarizes the budget by individual fund. The last section is the Capital Improvement Program Overview. This section provides the impact on operating budget, major capital projects and capital project funding by department and funding source. Operating Budget Policies Accounting Basis The General, Fire, Coral Springs Charter School, and Debt Service Fund Budgets are prepared on a modified accrual basis of accounting except that encumbrances are treated as the equivalent of expenditures, as opposed to a reservation of fund balance. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. Debt service expenditures, as well as expenditures related to compensated absences and claims and judgements, are recorded only when payment is due, using the current financial resources measurement focus of accounting. At year end, open encumbrance balances lapse. The budgets for the Proprietary Funds and Internal Service Funds are prepared on the full accrual basis of accounting. These funds include Water & Sewer, Center for the Arts, Health and General Insurance and Equipment Services. Under the full accrual basis, revenues are recorded when earned (e.g., Water User Fees are recognized as revenue when the bills are prepared) and expenses are reported when a liability is incurred, regardless of the timing of related cash flows, using the economic resources measurement focus of accounting. The differences between the budget basis and the full accrual basis of accounting include: (1) budgeting the full amount of capital expenditures as expense rather than depreciating them, (2) not budgeting interest earnings on restricted funds and impact fees, and (3) presenting debt service expense net of restricted investment proceeds. Guidelines The Comprehensive Annual Financial Report (CAFR) presents the status of the City s finances on a basis consistent with Generally Accepted Accounting Principles (GAAP) (i.e., the governmental funds use the modified accrual basis of accounting while the proprietary funds use the full accrual basis). In order to provide a meaningful comparison of actual results with the budget, the CAFR presents the City s operations on a GAAP basis and also shows fund expenditures and revenues on a budget basis for the General, Debt Service and Proprietary funds. Current revenues will be sufficient to support current expenditures. The budget process and format shall be performancebased and focused on goals, objectives and performance indicators. The budget will provide adequate funding for maintenance and replacement of capital plant and equipment. The City Commission will be provided with interim budget reports comparing actual versus budgeted revenue and expense activity. The City shall establish and maintain a standard of accounting practices. Planning The City will annually prepare a Five-Year Forecast. The forecast will include estimated operating costs and revenues of future capital improvements, such as new parks and public works facilities, included in the capital budget. 28 Fiscal Year 2007 Annual Budget

31 Financial Reserve Policies On an annual basis, after the year-end audit has been completed, the staff shall produce a schedule of all fund surpluses and deficits, with projections of reserve requirements and a plan for the use of an excess surplus for the current year in accordance with Use of Financial Reserve Policies and Use of Surplus Policies. This document will be used not only to ensure compliance with stated policies, but also to analyze the total reserve and surplus picture to ensure that the policies as provided do not inadvertently create adverse effects. The Director of Financial Services may make changes to any policies in Use of Financial Reserve Policies and Use of Surplus Policies based on needs identified in the analysis. Working Capital The General Fund unappropriated fund balance will be maintained in an amount greater than or equal to seventeen percent (17%) of the annual General Fund budgeted expenditures. This amount approximates 60 days of working capital. The City shall include in the General Fund operating budget annually, a contingency account equal to 0.5% of the General Fund budgeted expenditures, less chargebacks, debt service, interfund transfers and capital expenditures. This contingency will expire at the end of each fiscal year and balances will not be brought forward. The City shall maintain a reserve of $500,000 in the Fire Fund for working capital in the event of a natural disaster or operating emergency. In addition, a contingency of at least $25,000 in the non-departmental operating budget will be budgeted annually and will expire at the end of each fiscal year. In order to provide the resources necessary to ensure continued operations of the City s Water & Sewer programs should a natural disaster or significant changes in the weather pattern occur, the City shall maintain a working capital reserve. The reserve will be equal to a minimum of three months of the Water & Sewer operating budgeted expenditures less chargebacks and capital costs. The City shall maintain a reserve for the Property, Casualty and Worker s Compensation Insurance Fund of a minimum of 125% of the current year s projected claims. Risk Management and the City Attorney s Office shall review and adjust on a quarterly basis the funding of the reserve. Adjustments to the reserves shall be reflected in the budget as current expense with an offsetting liability account. An independent actuarial report will be performed biennially on reserves to verify their adequacy. In addition, up to 20% of General Fund revenue in excess of expenditures, calculated annually, may be dedicated to support the Insurance reserves as needed. The City shall maintain an unreserved retained earnings balance in the Health Fund of an amount equal to or greater than 25% of total budgeted health claims. The City shall designate an amount equal to two pay periods of salaries and benefits for Charter School employees as a reserve in the Charter School Fund. All retirement programs (General, Police, ICMA, City Commission, and Volunteer Firefighters) will be financed in a manner that systematically funds liabilities at a minimum of 85% of the Pension obligation per fund as determined by an annual independent actuarial report. Capital Reserves The City shall maintain a Capital Reserve balance in the Water & Sewer Fund of the lesser of 15% of the budgeted annual operation and maintenance expense or the prior year s depreciation expense. The City shall establish a Capital Reserve balance in the Capital Projects Fund for unanticipated expenses for the maintenance of buildings and replacement of related equipment of 0.5% of the total annual General Fund expenditures, less debt service, interfund transfers, chargebacks, non-departmental expenditures, and capital expenditures. The purpose of this fund is to pay for new Business Plan Initiatives of a capital nature that are adopted midterm, high-profile projects that go over budget, or emergency repairs not included in the annual operating budget or Capital Improvement Program. This fund is maintained at this level from year to year for this purpose. The City may transfer up to 20% of the General Fund revenue in excess of expenditures, determined annually, into the Computer Replacement Program or any other program for the purpose of creating a perpetual funding method for replacing the City s equipment. Prior to any funds being transferred, a ten-year funding projection shall be made to determine appropriate balance requirements. The City shall designate 50% of the Charter School s operating surplus to fund major facilities repair and maintenance in the Charter School Fund. An additional 10% of Charter School Fund operating surplus shall be designated for technology replacement. The City shall maintain an Environmentally Sensitive Land Trust Fund for the purchase, restoration, and maintenance of environmentally sensitive lands. The City shall maintain a Library Reserve Fund for the maintenance and improvement of the Northwest Regional Library grounds and other library-related projects. The City shall maintain a Tree Trust Fund for the purpose of replacing or maintaining the City s tree canopy. 29

32 Use of Surplus Policies Use of Surpluses It is the intent of the City to use all surpluses generated to accomplish three goals: meeting reserve policies, avoidance of future debt, and reduction of outstanding debt. Any surpluses realized in the General Fund at year-end shall be used first to meet reserve policies as set forth in the Financial Reserve Policies. Excess surplus will then be used for the following purposes: Gainsharing. This program provides for two uses of year-end net favorable variances (i.e., surplus) as a reward to employees. The first portion is a pro-rata distribution of 10% of the surplus as calculated by policy. The City may establish a second fund made up of an additional 10% of the surplus to be used for capital purchases or new programs. Capital Replacement Programs. After General Fund and Insurance Fund reserves have been met, excess reserves may be set aside to provide the cash necessary to implement capital replacement programs (e.g., the vehicle replacement, the computer replacement, and the facility maintenance programs). Prior to any funds being transferred, a ten-year funding projection shall be made to determine appropriate balance requirements. Retirement or Refinancing of Existing Debt. Any excess surplus remaining after reserve policies have been met and replacement programs are fully funded over a tenyear period may be used to pay principal on existing revenue bonds or any other existing debt. Cash Payments for Capital Improvement Program Projects. Using cash to purchase capital items will reduce the future debt burden of the City. This strategy may be combined with debt retirement to reduce future debt service. Trust Funds. After all other needs have been satisfied, excess surpluses may be transferred to trust funds that have been established to care for the environment or City facilities, such as the Environmentally Sensitive Land and Tree Trust Funds, the Conference Center Fund, or the Center for the Arts Fund. Community Redevelopment Agency. After all other needs have been satisfied, excess surpluses may be transferred to the Community Redevelopment Agency that has been established to provide infrastructure and public facility needs. Water & Sewer Fund surpluses shall be first used to fund minimum reserve requirements as identified in Financial Reserve Policies, with excess surpluses used to fund capital projects and economic development projects as follows: Renewal and Replacement Fund Projects. Funds may be used to contribute to the Renewal and Replacement Fund balance for future capital expenditures. Capital Improvement Program (CIP) Projects. Excess surpluses may be used to pay cash for CIP items to avoid future debt service, or may be used to pay down existing debt. Business Development Reserve. A reserve for economic development incentives, projects and programs may be established to provide funding for future community redevelopment and business development. All Center for the Arts Fund surpluses will be held in reserve for future CIP items and facility maintenance. Equipment Services, Debt Service, and Insurance Fund surpluses will be held in the fund generating the surplus to first contribute to meeting the reserve policies in Financial Reserve Policies. Excess surpluses may be used to pay down debt, pay cash for CIP items, or to reduce interfund transfers from the General Fund. Performance Measurement Policies Establishing Performance Requirements Every two years, the City shall create a Strategic Plan that identifies the Strategic Priorities for the following two years, with three to five corresponding Key Intended Outcomes (KIOs) that measure appropriate results for each priority. In Fiscal Year 2007, the Strategic Plan will span a three-year period to correspond with the term of the City Commission. Annually, each department shall develop departmental performance measures that directly support achieving successful results in the KIOs with the City Manager s Office. Goals should be related to core services of the department and should reflect customer needs. The measures should be a mix of different types, including effectiveness, efficiency, demand and workload. Measures should have sufficiently aggressive stretch goals to ensure continuous improvement. Workload Measures the quantity of activity for a department (e.g., number of calls responded to). Demand Measures the amount of service opportunities (e.g., total number of calls). Efficiency Measures the relationship between output and service cost (e.g., average cost of response to service call). Effectiveness Measures the impact of an activity (e.g., percent of people who feel safe). 30 Fiscal Year 2007 Annual Budget

33 Department Directors shall establish performance measures for each division or program within their department to monitor and project program performance. These objectives must be linked to the departmental measures they support. Supervisors shall negotiate fair and aggressive performance measures for each employee that directly supports program objectives, departmental measures, and KIOs as part of the Incentive Pay System annual review. Reporting Performance Quarterly summaries of progress on KIOs and departmental performance measures will be published and distributed. A State of the City report shall be promulgated that summarizes the operational and financial performance of the City each Fiscal Year. Decision Making and Analysis The City s strategic/business planning and budgeting decisions are based on a number of advanced statistical analyses and economic and financial modeling. The specific tools used are: Citizen s Surveys Statistical sampling and inference; Citizen Focus Groups and Advisory Boards Focus groups (e.g., Vision 20/20) and advisory boards (e.g., Financial Advisory Committee) are teams made up of Citizens and City staff to address specific concerns and strategic priorities. More than a dozen such committees currently exist; Master Planning Specific functions and processes are included in written plans, such as the Utilities Master Plan or the Comprehensive Land-Use Plan; Development Build-Out Growth Model Identifies through the year 2012 the City s development by land use and resulting impacts on population, the tax base, ad valorem taxes, etc.; Process Improvements The Service Improvement Process, a ten-step model established by the City to guide cross-functional teams through improvement cycles. Other tools include Pareto charts, fish-bone diagrams, and statistical analysis; Fiscal Impact Model Allocation methodology which quantifies average and marginal revenues and the costs of new development by land use type; Revenue Forecasting Model Statistical time series analysis and tracking model of major revenue sources; Performance Measurement System Quarterly performance evaluations; Capital Budgeting Tools Present value payback, net present value analysis, and own/lease analysis; Five-Year Financial Plan Multi-year forecasting of revenues and expenditures; Ten-Year Fleet Replacement Plan Equipment replacement model covering useful life of all vehicle classes; Financial Trend Monitoring System Systematic analysis of major financial indicators; Project Management Several techniques are employed to manage processes Citywide; for example, critical path methods and program evaluation review techniques are used in the budgeting process. Capital Improvement Program Policies Alignment The City shall coordinate the development of the Capital Improvement Program budget with the development of the Strategic Plan, Business Plan, and Operating Budget, as well as ensuring compliance with the Comprehensive Plan Capital Improvement Element. Future operating expenditures and revenues associated with new capital improvement will be projected and included in operating budget Five-Year Forecasts. Project Selection All capital projects submitted for approval must be justified in terms of how the project supports the achievement of the City s Strategic Priorities and Key Intended Outcomes. Projects are prioritized and approved based on the relevancy of the project to the City s Strategic Plan and the impact on the end customer. Approval for inclusion in the adopted budget is granted through two separate mechanisms. For items under $100,000, approval will be granted or withheld at the departmental budget meeting with the City Manager s Office. Items in excess of $100,000 will be discussed in a budget workshop held annually for the Senior Management Team. Capital Budget The City shall adopt an annual Capital Budget based on the Capital Improvement Program. Future capital expenditures necessitated by changes in population, real estate development, or in economic base will be calculated and included in capital budget projections. Staff will identify the estimated costs and funding sources for each capital project proposal before it is submitted to the City Commission for approval. The City shall make all capital improvements in accordance with an adopted Capital Improvement Program and Capital Budget. The City will determine and use the most prudent financial methods for acquisitions of new capital equipment and 31

34 projects, based on its financial resources and market conditions at the time of acquisition. Capital Replacement Programs The City shall establish equipment replacement and maintenance needs for at least a ten-year period and will update this projection each year. From this projection a maintenance and replacement schedule shall be developed and implemented. Funding for these programs will be made through funded chargebacks to using departments and held in sinking funds created for the purpose of paying for future replacements. Additional funding may be obtained through year-end surpluses as identified in Use of Surplus Policies. The following replacement programs are established: Ten-Year Fleet Replacement Program Ten-Year Computer Replacement Program Twenty-Year Facilities Maintenance Program Project Management All projects will be considered active once the Fiscal Year has begun with an appropriately adopted Capital Improvement Program Budget in place. Projects will be initiated by the responsible department, which shall follow appropriate procurement policies and procedures. Projects funded with bonds, loans, or short-term notes will continue until the project is finished and closed on the General Ledger. Projects funded by cash will expire at year-end, with no funding rolled forward unless approved by the Director of Financial Services. Projects finished under budget will be closed and excess funds will be placed in fund balance for unrestricted use. Excess funds shall be used to fund future Capital projects, new Business Plan Initiatives adopted midterm, over budget projects, or to refund financial instruments. Projects that will exceed budget must have a revised budget and request for additional funding submitted to Financial Services at the earliest possible time. Additional funding may be identified through savings in other capital projects at the Director of Financial Services discretion, or through Commission action, as appropriate to the procurement code. Maintenance The City shall maintain all capital assets at a level adequate to protect the City s investment to minimize future maintenance and replacement costs. Physical Inventory An annual inventory (see Fixed-Asset Accounting Policies) will be conducted to ensure that the replacement, maintenance, and Capital Improvement Program projections are accurate, and that sufficient internal control over capital items is exercised. Also see Fixed-Assets Accounting Policies on page 33 for further information on capital purchases. Debt Management Policies Market Review The City shall review its outstanding debt annually for the purpose of determining if the financial marketplace will afford the City the opportunity to refund an issue and lessen its debt service costs. In order to consider the possible refunding of an issue a Present Value savings of three percent over the life of the respective issue, at a minimum, must be attainable. Debt Issuance When the City finances capital projects by issuing bonds, it shall amortize the debt over a term not to exceed the average useful life of the project(s) financed. The City s goal is to keep the average maturity of General Obligation bonds at or below twelve (12) years. Capital improvements, equipment and facility projects shall be classified into pay-as-you-go and debt financing classifications. Pay-as-you-go capital items will be $5,000 or less with short lives (less than four years) or replacement of existing equipment where depreciation has been paid to a sinking fund. Debt financing will be used for major, nonrecurring items with a minimum of four years of useful life. The City may confine long-term borrowing to capital improvements and projects that have useful lives of four to 50 years. When appropriate, the City may use special assessment or self-supporting bonds instead of general obligation bonds, so those benefiting from the improvements will bear all or part of the cost of the project financed. Debt Service Levels Annual General Fund debt service expense will be limited to twelve and one half percent (12.5%) of the total General Fund budget. The City will limit its total outstanding debt to five percent (5%) of the total assessed valuation of taxable property. Bond Ratings The City shall periodically review possible actions to maintain or improve its bond ratings by various rating agencies. The City shall maintain good communications with bond rating agencies about its financial condition. 32 Fiscal Year 2007 Annual Budget

35 The City shall follow a policy of full disclosure in its Comprehensive Annual Financial Report and bond prospectuses. Revenue Policies Revenue Projections The City shall estimate its annual revenues by objective and analytical processes. The City shall maintain a diversified and stable revenue system to the extent provided by law to insulate it from short run fluctuations in any one revenue source. User Fees The City shall recalculate the full cost of selected activities currently supported by user fees and charges to identify the impact of inflation and other cost increases periodically. The City shall set fees and user charges for each enterprise fund, such as Water & Sewer, at a level that fully supports the total direct and indirect costs of operation, including the cost of depreciation. The City shall review the costs of services it provides for the potential implementation of user fees and charges on an annual basis. Reporting and Analysis To ensure compliance with Revenue Policies, Reserve Policies, and Budget Policies, the City shall prepare reports and analyses annually to monitor, project and estimate revenues and expenditures, specifically: Five-Year Forecast of Revenues and Expenditures. A planning tool used by the Management & Budget Office (MBO) to forecast and project various funds (General, Fire, and Water & Sewer). Environmental Scan. A review of the local economy, land development trends, population trends, and customer expectations by the MBO as part of the Business Plan. Situational Analysis. Every two years, as part of the Strategic Planning Process, an analysis of the demographic, legislative, and customer requirements is made. Part of the project includes a SWOT (Strengths Weaknesses Opportunities Threats) analysis. Financial Trend Monitoring System. A set of financial trends and ratios used as leading indicators and as a measurement of relative performance. The Financial Research and Analysis Division (FRA) produces this report annually. Composite Index. A set of ten indicators used to determine annual improvements published by the MBO in the Business Plan. Early Warning System. A set of leading indicators for financial and operational decision-making that is based on operational outcomes and in-process measurements compiled by the MBO. Community Composition. Currently known as the Growth Build-out Model, an annual review of all properties, absorption rates, and population will be compiled by FRA to estimate ad valorem tax revenues and building permit revenues. Revenue Manual. A guide to the major revenue sources that indicates the source, calculation, legal requirements, and accounting guidelines. Updated biennially by FRA. Reserve Analysis. Staff will annually review the reserve levels and produce a report that indicates up-to-date reserve levels as compared to policy goals. Investment Portfolio Reports. A quarterly report designed to track and analyze the performance of our investment portfolio. Investment Policies Investment Management The City shall perform a cash flow analysis of all funds on a regular basis. Disbursement, collection and deposit of all funds will be scheduled to ensure optimum cash availability. Where permitted by law, the City may pool cash from each respective fund for investment purposes. Investments shall be managed to optimize cash utilization to generate and enhance interest income opportunities. Investment Analysis The City shall review its investment policies established for investing surplus and pension funds to account for changes in legislation and market conditions on an annual basis. The City shall prepare quarterly investment portfolio reports containing the overall performance of the fund. Fixed-Assets Accounting Policies and Procedures Definition of a Fixed Asset The dollar amount to be capitalized is a unit cost of $1,000 or greater and useful life exceeding two years. Fixed assets include equipment, computers, furniture and vehicles. All vehicles are contributed to the Equipment Services Fund where depreciation is calculated. Once purchased, all capital items are maintained in the physical inventory and Capital Replacement Program until disposed. 33

36 34 Purchasing Fixed Assets Capital items (fixed assets) shall be identified for purchase through three methods: New. Through a new initiative in the Business Plan that justifies the feasibility of a project or program requiring the purchase. Replacement. Through the Capital Replacement Program for items already in inventory that require replacement. Justification of the continued necessity for the item and an analysis of the functionality of the existing property are required through this program. Emergency. Ad hoc needs are addressed through special amendments to the budget, gainsharing funds, or through maintenance reserves. The procedures for purchasing fixed assets are: Capital items must be approved for inclusion in the adopted budget as outlined in Capital Improvement Program Policies. Once the identified items are approved in the Budget resolution and ordinance, departments must contact the Department of Financial Services to ensure that the funding for their project is available before initiating the purchasing sequence. (e.g., bond proceeds have been secured, or account and project numbers established.) Through the P/I module, departments initiate the purchase requisition and electronically record the receipt of an asset from a 6X-XX account. The Purchasing Division creates the Purchase Order for the item, ensuring that the first line of the item description contains a specific, identifiable description of the asset being acquired. For capital items only, multiple accounts for payment is not appropriate. Whenever possible, budget transfers should be made prior to initiating the requisition. Once the item has been ordered and received, departments enter the receiving report electronically and forward any invoices to Accounts Payable. The capitalization and subsequent addition to inventory is made on the payment date. The Accounts Payable Division processes payment for these purchases once received. Because of the program interface capability, purchase information such as the purchase order number, asset description, acquisition date, cost center, purchase price and expense code migrate from the P/I module to the fixed asset pending item file in the fixed asset module when the item is paid in the Accounts Payable module. Year-End Procedures At year-end, the Accounting Division reconciles expenditures per activity listings of capital accounts to the fixed-asset maintenance file, adjusting any differences identified. Capital purchases using multiple account numbers other than 6X-XX that should have been recorded as a capital purchase, should be verified via the Purchase Order on the P/I side, printed and adjusted to balance the fixed assets records. Disposition Forms/Transfers All interdepartmental transfers of inventory with a value of $750 or greater must be reported on a property disposition form. The transfer form identifies fixed assets transferred to their new assigned locations. The information on the disposition form is recorded and verified in the fixed asset records. The completed inventory transfer form must be signed by the transferring department director and fixed asset coordinator before an asset can be physically moved from one location to the next. The white copy goes to Central Stores, yellow copy to the originating department and pink copy to accounting. The department/division disposing of an asset likewise completes a property disposition form, signed by the department head. The form is routed to Finance and upon approval of the fixed asset coordinator transferred to Central Stores to be held for auction. Disposition forms require the following information by the time of the auction: City of Coral Springs asset tag number; Quantity; Asset Description; Serial Number; Condition and Disposition; and Dollar Amount. Once a year the City auctions assets that have salvage or resale value. After disposal, the sales price is recorded and transferred onto the disposition forms. Central Stores division completes the disposition forms for assets sold and sends the information to accounting where the fixed asset coordinator updates the asset register. Monthly Depreciation For capital assets purchased, Accounting uses the fixed asset module depreciation program to compute the monthly depreciation. Inventory Tagging Using the fixed asset pending item file, Central Stores tags new assets and updates the fixed asset work sheets on a day-to-day basis. Information includes asset tag number, serial number, asset type, location code, and department/ division number. Metal tags are used on outdoor equipment (e.g., hand-held communication devices) and paper tags for indoor equipment (e.g., computers, chairs and office equipment). Tags that become damaged or illegible should be identified by department staff and reported to Central Stores for a new asset tag. Fiscal Year 2007 Annual Budget

37 Physical Inventory Each March, as part of the Capital Replacement Program Budget, a complete inventory of fixed assets will be distributed to every department and division. At that time, all items on the inventory must be physically verified by a representative and corrections or changes made on the inventory sheets, which will then be signed and returned with the capital purchase requests. Throughout the year, departments may be audited on a random basis on the accuracy of their physical inventory. In cases of gross inaccuracies (10% of the item counts/dollar value or more) future capital purchases may be deferred until the inaccuracies have been rectified. Fixed Assets Losses Lost or stolen assets should be reported on a property disposition form. Replacement of the asset is accomplished through a budget transfer from the appropriate risk fund to a capital purchase account in the fund where the asset is maintained. Voiding Fixed Assets Accounts Payable is responsible for notifying Accounting of any capital purchases voided and/or voided and reissued through the A/P system. The Accounts Payable staff must notify the fixed asset coordinator to correct the pending fixed asset record. Duplication of records in the pending fixed asset file will create an overstatement. Project Accounting A project is a specific grouping of activities aimed at achieving a defined goal. Projects are set up in the GMBA (Accounting) software application with an assigned account number for all expenditures associated with the project and are identified with a five digit project number assigned by Accounting. Prepare Comprehensive Annual Financial Report (CAFR) fixed asset schedules and reconcile schedule balance to fixed asset records. Purchasing/Central Stores Responsibilities Identify the item locations, tag the asset and complete the pending item work sheets. Inform accounting of any unusual observations in the field. Check all purchase orders for capital items. Ensure that the item description accurately and concisely describes the item. In conjunction with Accounting Staff, perform audits of selected divisional inventories on an annual basis. Department Responsibilities Justify need for capital purchases through the Budgeting Process. Obtain the correct account number and ascertain that funding is available. Project managers are responsible for coding and using the correct project numbers and account numbers on every requisition for all capital purchases. (Using 6X-XX accounts.) Conduct an annual physical inventory of fixed assets. (Subject to audit.) Prepare property disposition forms when assets are moved, removed from inventory, lost or stolen. Accounting Division Responsibilities Review of pending fixed asset file. Send Pending Fixed Asset Item Worksheet to Central Stores for processing. Identify assets by classification. Coordinate tagging and inventory controls. Maintain additions, deletions and transfers. Update fixed asset system and record depreciation monthly. Work in conjunction with Central Stores and City departments to conduct annual physical inventory of fixed assets. Make any adjustments of asset records. Annually assess insurance coverage. 35

38 Budget Process Overview How the Budget Was Created We began with a strategic planning process that resulted in a mission for the City, a set of strategic priorities and Key Intended Outcomes. Strategic Priorities Beginning in 1997, the City Commission began a process of strategic planning designed to identify the issues that must be addressed to achieve our mission and that will persist over the lifetime of the Strategic Plan. Reviewed and updated biennially, the strategic plan creates a shared vision for the future of the community. These long-range policy issues developed by the City Commission, and reaffirmed during the Fiscal Years Strategic Plan, emphasize the values of our customers: Customer-Involved Government Financial Health and Economic Development Excellence in Education Neighborhood and Environmental Vitality Youth Development and Family Values Strength in Diversity Traffic, Mobility & Connectivity For each priority, an action plan was developed for implementing policy and operating measures. Through this process, the Business Plan was developed: Commission Priority: Identify the vital issues; Key Intended Outcomes (KIO): Identify desired results; Initiatives: Allocate activities, resources, personnel, investment and time planned for the year to achieve each KIO; Performance Measures: Specific and measurable data indicating the effectiveness in meeting the KIOs; By setting quality targets (Key Intended Outcomes) we are able to determine the resources necessary to meet them. The Performance Budget section includes a chart (page 176) listing the KIOs and the departments that impact each. Business Plan With the priorities and indicators set, the operations of the City are reviewed and redirected to bring the strategic vision to life. Specific actions, programs, capital purchases, staffing requirements and funding levels are developed in response to the needs identified in the strategic plan. The plan is an outgrowth of the strategic priorities, capturing the City s vision in a quantifiable form, improving decision making and resource allocation. A benefit of using a Business Plan is the direct link between costs, activities and key drivers. We use this model to monitor our performance by: Performing variance analysis using cost drivers; Process mapping that links budget items to activities; Identifying value-added and non-value-added activities. In developing the Fiscal Year 2007 operating budget, departments analyze existing services and potential services in light of the Strategic Priorities. The Business Plan identifies added and removed services, which are then quantified in the line item budget. They reflect not only the strategic priorities as set by the City Commission, but also incorporate feedback from customer surveys and policy initiatives that contribute to the long-term financial health of the City. Departments set goals to meet the needs identified by the strategic priorities. To meet these goals, programs within the departments have specific objectives that are measured through process indicators. Individual staff member s objectives and performance measures are then linked to the program objectives. Each employee knows what the end result should be and how it contributes to the Strategic Plan. In this way, the budget becomes a tool for monitoring, rather than controlling, operating performance. The performance measures table included with each department s summary is designed to show how the program objectives support the strategic priorities. Performance Measures are explicitly related to the Key Intended Outcome that they support and the strategic priorities that they fulfill. Our policy deployment model follows this path: Mission Statement Strategic Priorities Key Intended Outcomes Performance Measures It s significant that we view the process in this fashion, so that we combine top-down and bottom-up input, tightly linking targets to the strategic plan. 36 Fiscal Year 2007 Annual Budget

39 Budget Methodology The budget for the City of Coral Springs is a performancebased budgeting system. This type of budgeting system identifies a particular level of service performance for each type of service (program) and the resources needed to operate it, as well as describes the structure of the departments and the programs into which they are divided. The department s budget is separated into the following components: Mission Statement the statement must identify the particular purpose for the department and how it relates to the City s overall mission. Core Services a listing of the fundamental services that the program is designed to provide. The Public Service Levels indicate the volume, frequency or level of service provided. New Initiatives new services or the removal of existing services as they relate to the Strategic Plan. Objectives and Performance Measures the objectives focus on particular program accomplishments that will be attained within the current year. All objectives are measurable by the performance indicators supplied. Each performance measure includes explicit links showing how program objectives and their indicators are directly related to KIOs and Strategic Priorities that they support. Organization Charts outline of program structure within the department. Program/Expenditure Summary the budget for the department, summarized by program, if applicable, and by major category of expenditure: Personal Services salaries, overtime and other pay including vacation payment incentive, holiday pay, temporary wages, Benefits FICA, retirement contributions, health and other benefits, Other Expenses supplies, repairs, utilities, services and other costs, Capital departmental machinery and equipment under $5,000. Approach To The Budget Review Process Start Up We begin by reviewing all current services in light of the Strategic Plan. Are current services sufficient or necessary? What new initiatives should be undertaken to meet constituent requirements? We then develop a list of recommended changes arising out of this analysis, forming the basis for the Business Plan. Beginning with each department s Mission Statement, which is a driving force behind the department s budget and should set the direction of the department, we develop a projected budget based on the previous year s budget with any new initiatives appended, and any discontinued services removed. From there, goals and objectives are developed that relate to each other and to the department s mission and the City s Strategic Plan Key Intended Outcomes. Goals and objectives should be realistic and quantifiable improvements to the efficiency and effectiveness of the department. Current goals and objectives may be used to establish a starting point for the future. In March, the Management & Budget Office distributes to departments a target budget for the coming year, which is based on projections of current year expenditures, as well as the two prior years actual expenditures. Included in this target budget are budgeted line items for salaries and benefits (for example, pension and health plan allocations). Also included are the current year s goals and objectives for the department. At the same time, Capital Replacement Program, Capital Improvement Program and physical inventory worksheets are distributed for department input. Verification of all numbers and assumptions made in these categories is carried out by departmental staff. Personnel changes such as retirements, projected salary increases or changes in hours worked are submitted to the Management & Budget Office. Operating Expenses The target budget will also contain operating expenses based on projections of the current year s expenditures. The actual users of the supplies and services review their practices and habits involving daily expenditures for possible efficiencies. Departments review the line item account codes for accuracy of description and determine if they reflect the actual types of expenditures. Lastly, they provide justification for any changes from the target budget with the use of information from current year expenditures or information obtained from other sources, such as trends in next year s contracts or service costs provided by the Purchasing Division. Capital Expenses Departments also evaluate all existing equipment, facilities, and other capital items, to determine if useful life has been exceeded, or will be exceeded, in the coming budget year. They then identify all recommended capital expenditures from this evaluation of equipment. Vehicle life expectancy information is provided by the Public Works Department- Equipment Services Division. Other capital expenses, 37

40 such as office equipment, is estimated with help from the Purchasing Division. Each department maintains a six-year Capital Improvement Program plan for its equipment needs and submits same to the Management & Budget Division for review, summarization and presentation to the City Commission for approval. Business Plan Taking into account the market environment, customer expectations and emerging issues, the changes to service structure (discontinued services, new initiatives, etc.) are outlined and cross-referenced to the Strategic Plan. Citywide financial strategies are identified to address the long term needs of the City in relation to emerging issues that have been identified through the strategic planning process. Anticipated results are identified and linked to Key Intended Outcomes for inclusion in the City s performance measurement system. Based on the recommended projects and services, a preliminary budget is presented at the Business Plan workshop. Budget Format A Municipal budget document should provide sufficient, meaningful and useful information to elected officials, City Staff, and to the public. To that end, we have developed a budget document that serves four primary functions: Policy Document; Financial Plan; Operations Guide; Communication Device. Together, these budget elements define what the City of Coral Springs has done, what it plans to do, and how it will accomplish its objectives. The budget is a program/performance based plan that links prescribed organizational goals and objectives with the financial resources necessary to achieve them. Each of the budget s programs represent a product of the City. Contained within each program are objectives and achievements. The program/performance budget is integrated with line item financial information to ensure optimal budget control. This program/performance budget enables the City Commission and the public to analyze the budget by priorities based on program goals and performance objectives rather than line item costs. In addition, this format provides information so that the City Commission and the public will have a better understanding of the allocation of resources among programs and the measurable work that each department will accomplish. The Fiscal Year 2007 budget includes a Budget Overview, Long Range Planning, Performance Budget, and Schedules and Summaries. Identified cost containment, cost reduction and revenue enhancement opportunities including: Cost efficiency savings; Level of service reduction; Reorganization/consolidation of programs; Privatization or transfer of City services; Reexamination of capital needs; Revenue enhancements; Adopted operating tax millage. Approving The Process During the month of August, recommended operating and capital improvement program budget documents are prepared and presented to the City Manager and forwarded to the City Commission for review during budget workshops. The City Commission either approves or makes changes in the recommended budget(s) and returns to staff for further study. Public hearings and final adoption of the budget occurs in mid-september. Monitoring The Budget The Budget staff is authorized to transfer budget amounts within individual departments. Revisions that alter the total expenditures of any department within a fund must be approved by the City Manager. Actual expenditures and operating transfers out may not exceed budget appropriations at the individual fund level. Appropriations which are neither expended, encumbered, nor specifically designated to be carried over lapse at the end of the fiscal year. Amending The Budget If, during the course of the fiscal year, it becomes evident that a particular fund is unable to provide the required level of services to the community due to unexpected higher costs of providing the service, the budget may be amended. 38 Fiscal Year 2007 Annual Budget

41 The Director of Financial Services submits to the City Commission a request to amend the budget. The request contains explanations written by the Director(s) of the department(s) needing additional funds. The request also includes a proposal for financing the additional expenditures, usually either by appropriating from the fund balance/retaining earnings or by submitting evidence of expected surplus current year revenues. City Commission approval is required for budget amendments which alter the budget of any fund. 39

42 Fund Balance Overview The City of Coral Springs is proud to be among an elite group of cities that have been rated AAA on Wall Street by all three rating agencies: Fitch Ratings, Moody s Investor Service, and Standard & Poors. The City maintains a strong financial performance. The City strictly adheres to the policy of not using surpluses to offset the subsequent year s budget. Surpluses cannot be relied upon as an ongoing source of revenue. In addition, Coral Springs has won the Florida City of Excellence Award presented by the Florida League of Cities. This award recognizes overall excellence in city government, including leadership, fiscal management, innovation, customer involvement, and technology. Prior to build-out, the City through its growth management, strategic planning, and cost containment measures had been able to generate reserves that have been reinvested back into the community. The goal of the City has been to use surplus reserves in ways that positively effect the financial Five-Year Forecast by reducing longterm obligations, while avoiding property tax increases. With the exception of the Fiscal Year 2001 tax increase mandated by a Fourth District Court of Appeals ruling regarding EMS Special Assessments, the millage rate has not increased since Fiscal Year We have used surpluses to retire expensive debt, provide adequate funding for pension funds, enhance the education resources of the City and provide pay-as-you-go financing structures for its equipment and technology for future years. (See page 85 for detailed information on Replacement Programs.) Looking forward, however, it is evident that surpluses will be decreasing by an increasing rate because the City has reached residential build-out and building/developmentalrelated revenues will decline dramatically. In order to capitalize on these declining resources, it is imperative that future surpluses be earmarked to provide a funding source for future capital expenditures. Our next goal is to fully fund a pay-as-you-go sinking fund for Facilities Maintenance. By using cash for capital projects and funding the facilities sinking fund, we will avoid the need to borrow or issue additional debt, thereby avoiding future interest expense. The City reviews fund balances yearly and identifies available surpluses. The surpluses become part of the City s Financial Strategy to equity fund its capital projects, supplement the funding of depreciation, and to pay down outstanding debt. In Fiscal Year 2006, the City will utilize $9.5 million in General Fund Reserves to pay for Hurricane Wilma related costs. Please refer to Page 157 for details. The Equipment Service Fund accounts for the costs of operating a maintenance facility for City vehicles. Other departments are billed to cover operating costs, including insurance and depreciation on the vehicles, and to provide for future replacement of the vehicles. New vehicles are initially purchased by the user departments and contributed to the Equipment Services Fund. Use of surpluses is governed by the policies described on page 30, and the Financial Strategy for equity funding of capital needs in Fiscal Year 2007 can be found on page Fiscal Year 2007 Annual Budget

43 General Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $22,908,540 $26,164,754 $29,716,937 $32,807,677 $38,333,108 $38,333,108 REVENUE/ SOURCES Ad Valorem Taxes 20,723,278 22,495,053 24,633,008 27,055,409 31,086,854 35,768,637 Franchise Fees 7,291,450 7,867,761 8,211,651 8,610,108 7,246,000 8,749,300 Utility Taxes 8,111,157 8,457,976 8,409,569 8,672,235 8,753,112 8,756,406 Public Service Fees Intergovernmental Reveunes 18,756,505 18,729,458 19,127,634 24,116,484 20,272,350 20,731,943 License and Permits 3,108,452 2,990,747 2,890,006 3,662,441 3,394,782 3,780,000 Charges for Services 6,306,303 8,185,371 7,744,002 9,540,639 9,229,397 9,689,654 Fines and Forfeitures 1,329,832 1,448,514 1,673,581 1,622,264 1,250,755 1,284,229 Interest/Other 6,254,072 3,451,456 3,351,076 3,487,955 3,333,613 3,935,563 Miscellaneous TOTAL 71,881,049 73,626,336 76,040,527 86,767,535 84,566,863 92,695,732 EXPENDITURES/ USES General Government 10,574,161 10,428,416 10,938,920 13,021,224 20,601,043 24,195,667 Public Safety 29,184,668 32,812,848 36,265,612 39,084,061 41,051,925 43,556,414 Parks and Recreation 9,476,080 10,412,004 10,639,054 11,348,813 12,575,708 13,310,785 Public Works 4,055,402 4,041,745 4,046,436 4,195,454 4,054,361 4,576,364 Building 2,818,353 Planning 990,517 Commerce and Development 75,000 Development Services 4,448,984 4,144,137 4,564,297 5,622,576 6,221,459 Educational Programs 341, , , , , ,043 Capital Outlay 194, , , , , ,000 Interest TOTAL 57,710,840 62,807,049 66,633,151 72,776,929 84,566,863 92,695,732 EXCESS/DEFICIENCY OF REVENUES OVER EXPEND 14,170,209 10,819,287 9,407,376 13,990, Other Financing Sources: Operating Transfers In 235,844 6,971, , , Operating Transfers Out (11,149,839) (14,238,989) (6,474,886) (8,934,949) 0 0 Total Other Financing Sources (10,913,995) (7,267,104) (6,316,636) (8,465,175) 0 0 EXCESS/DEFICIENCY OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES 3,256,214 3,552,183 3,090,740 5,525, Residual Equity Transfer in (out) ENDING BALANCE $26,164,754 $29,716,937 $32,807,677 $38,333,108 $38,333,108 $38,333,108 Components of Fund Balance: Designated/ Reserved 1,747,689 26,197,748 29,568,764 33,836,058 33,836,058 * 33,836,058 Contingency Account Undesignated 24,417,065 3,519,189 3,238,913 4,497,050 4,497,050 4,497,050 ENDING BALANCE $26,164,754 $29,716,937 $32,807,677 $38,333,108 $38,333,108 $38,333,108 * This number is subject to change due to Hurricane Wilma expenditures. Please see Page 157 for details. 41

44 Fire Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $1,319,369 $1,967,532 $1,923,167 $1,800,316 $1,562,832 $1,562,832 REVENUE/ SOURCES Intergovernmental 56,851 13,253 18,639 12,862 19,966 53,772 Non-Ad Valorem Special Assessment 3,108,804 4,692,800 5,002,346 5,505,110 5,715,719 6,727,784 Charges for Services 970,757 1,130,335 2,450,881 3,694,411 4,370,940 5,085,672 Fines and Forfeitures Interest and Other Income 185, ,369 85,102 70, , ,795 TOTAL 4,321,928 5,951,830 7,557,026 9,283,213 10,252,014 12,560,023 EXPENDITURES/ USES Public Safety 3,825,536 5,550,278 6,852,469 8,595,557 10,252,014 12,560,023 Capital Outlay 185, , , TOTAL 3,825,536 5,735,322 7,022,708 8,720,912 10,252,014 12,560,023 EXCESS/DEFICIENCY OF REVENUES OVER EXPENDITURES 496, , , , Other Financing Sources: Operating Transfers In 387, , , , Operating Transfers Out -235, ,871-1,221,985-1,436, Other Total Other Financing Sources 151, , , , EXCESS/DEFICIENCY OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES 648,163-44, , , Residual Equity Transfer in (out) Cumulative Effect of Accounting Change ENDING BALANCE $1,967,532 $1,923,167 $1,800,316 $1,562,832 $1,562,832 $1,562,832 Components of Fund Balance: Designated/ Reserved 1,967,532 1,423,167 1,300,316 1,062,832 1,062,832 1,062,832 Working Capital 500, , , , ,000 ENDING BALANCE $0 $0 $0 $0 $0 $0 Note: Financial policies are calculated from the new budget year. 42 Fiscal Year 2007 Annual Budget

45 Water & Sewer Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $12,988,509 $28,332,937 $28,841,867 $27,114,833 $26,824,280 $26,824,280 REVENUE/ SOURCES Water Sales 5,983, Sewer Service Charges 7,589, Charges for Services 86,556 14,158,294 14,319,666 14,585,752 14,609,514 14,966,550 TOTAL 13,659,710 14,158,294 14,319,666 14,585,752 14,609,514 14,966,550 EXPENSES/ USES Operating and Program Costs 7,064,937 6,852,617 7,277,384 7,551,208 7,833,289 8,532,545 Administration 279, , , , , ,429 Non-Departmental 1,706,115 2,198,900 2,642,902 6,478,512 6,420,420 5,971,576 Depreciation 2,490,676 2,180,189 2,239, TOTAL 11,541,680 11,556,799 12,441,015 14,369,850 14,609,514 14,966,550 Non Operating Revenues (Expenses): Interest Income 911, , , Interest Expense -1,253, , , Amortization of bond issue costs -320, , , Other -19,413 32, , Meter Sales 148,021 67, ,983 76, Impact Fees 623, , , TOTAL 89,933-92, ,685 76, EXCESS/DEFICIENCY OF REVENUES OVER EXPENSES 2,207,963 2,508,930 1,472, , Other Financing Sources: Contributions from private source 1,361, Operating Transfers In 2,159, Operating Transfers Out -5,833,338-2,000,000-3,200, Current year depreciation on contributed fixed assets 425, NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OEAR $13,309,809 $28,841,867 $27,114,833 $27,407,615 $26,824,280 $26,824,280 Components of Fund Balance: Invested in capital assets, net of related debt 7,387,289 15,577,452 16,824,380 17,548,307 16,824,380 17,548,307 Restricted for Renewal and Replacement 500, , , ,000 Unrestricted 5,922,520 13,264,415 9,790,453 8,775,973 9,499,900 8,775,973 NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OF YEAR $13,309,809 $28,841,867 $27,114,833 $26,824,280 $26,824,280 $26,824,280 Financial Policies Financial Strategies / Impact Fees 6,242,297 6,300,000 1,900,000 1,500,000 1,500,000 Working Capital 3,432,227 2,900,000 3,587,379 3,530,213 3,530,213 Renewal and Replacement 500, , , , ,000 ENDING BALANCE $3,089,891 $90,453 $2,788,594 $3,969,687 $3,245,760 Note: The change in fund balance between 2003 and actual 2004 is due to equity funding Water & Sewer s capital needs and partial retirement of Series 1992 bonds. Financial policies are calculated from the new budget year. 43

46 Health Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $1,243,308 $1,281,810 $1,596,868 $1,535,559 $1,556,118 $1,556,118 REVENUE/ SOURCES Interfund Transfers General Fund 3,771,766 4,481,721 4,928,519 5,306,056 6,091,547 6,821,891 Water and Sewer Fund 202, , , , , ,771 Equipment Services Fund 98, , , , , ,185 Property/ Casualty Fund 9,205 10,576 13,319 12,279 14,032 15,768 EMS Fund 817,049 1,023,535 Fire Fund 216, , , , Other Revenue/ Recoveries Premium/ Retirees 170, Terminated/ Cobra 7, Employee w/ dependent 350, Other 1, , , , , ,680 Interest Income 106,796 47,273 25,582 24,519 35,000 36,750 TOTAL 4,935,477 5,867,993 6,563,084 7,182,671 8,209,400 9,292,580 EXPENSES/ USES Health Plan 4,538,107 5,550,609 6,596,684 7,415,737 7,847,400 8,905,161 Life Ins/ Long Term Disability 308, , ,419 Net Transfers , , TOTAL 4,846,717 5,550,609 6,624,393 7,162,112 8,209,400 9,292,580 EXCESS/DEFICIENCY OF REVENUES OVER EXPENSES 88, ,384-61,309 20, NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OF YEAR $1,332,067 $1,599,194 $1,535,559 $1,556,118 $1,556,118 $1,556,118 Gainsharing (50,257) (2,326) NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OF YEAR $1,281,810 $1,596,868 $1,535,559 $1,556,118 $1,556,118 $1,556,118 Financial Policies Financial Policies 937,500 1,151,527 1,219,875 1,353,250 1,556,118 1,556,118 ENDING BALANCE $344,310 $445,341 $315,684 $202,868 $0 $0 Note: The change in fund balance between 2003 and estimate 2004 is due to insurance claims exceeding budget. Financial policies are calculated from the new budget year. 44 Fiscal Year 2007 Annual Budget

47 General I nsurance Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $2,734,572 $2,813,550 $3,545,558 $3,841,665 $3,938,140 $3,938,140 REVENUE/ SOURCES Interfund Transfers General Fund 1,004,479 1,195,698 1,354,109 1,464,688 1,480,305 1,987,016 Water and Sewer Fund 401, , , , , ,673 Equipment Services Fund 14,144 14,972 15,908 16,517 17,772 19,020 Health Fund 1,730 1,419 1,379 1,379 1,765 1,783 EMS Fund Fire Fund 48,141 73,790 97, , , ,907 Other Revenue/ Recoveries Motor Vehicle 3, Public Injury 3, Workers' Compensation 26, Other 0 64,858 50,589 46,719 21,700 23,185 Interest Income 221, ,893 78, , , ,000 TOTAL 1,723,563 1,991,723 2,177,792 2,394,956 2,417,200 3,215,584 EXPENSES/ USES Workers' Compensation 657, ,577 1,157, , ,100 1,025,500 Property 933, ,849 1,302,520 1,240,340 1,193,100 2,007,084 Casualty 819, , , , , ,000 TOTAL 2,410,303 2,145,306 1,881,685 2,298,481 2,417,200 3,215,584 INTERFUND TRANSFER (20% G.F.) 0 888, INTERFUND TRANSFER 0-2, EQUITY TRANSFER 765, EXCESS/DEFICIENCY OF REVENUES OVER EXPENSES 78, , ,107 96, NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OEAR $2,813,550 $3,545,558 $3,841,665 $3,938,140 $3,938,140 $3,938,140 Reserved for Financial Policies 721, , , , ,000 ENDING BALANCE $2,824,308 $3,351,665 $3,118,321 $3,438,140 $3,438,140 Note: The change in fund balance between 2003 and actual 2004 is due to the release of funds that had previously been reserved (money was earmarked for a claim that has been resolved.) Financial policies are calculated from the new budget year. The Ending Balance includes an estimated liability for estimated claims of $2.3 million. This is based on the Actuary report dated August 11,

48 Coral Springs Charter School F und Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $202,624 $279,443 $986,699 $1,442,506 $1,719,054 $1,719,054 REVENUE/ SOURCES Intergovernmental 7,813,071 8,666,736 9,392,893 10,102,835 10,280,380 11,194,911 Charges for Services 53,064 30, , Interest Income Other Miscellaneous ,213 22, Charges for Services TOTAL 7,866,135 8,697,014 9,627,776 10,124,848 10,280,380 11,194,911 EXPENDITURES/ USES Educational Programs 7,789,316 7,989,758 9,075,862 9,752,193 10,003,680 11,194,911 Capital Outlay ,700 0 TOTAL 7,789,316 7,989,758 9,075,862 9,752,193 10,280,380 11,194,911 EXCESS/DEFICIENCY OF REVENUES OVER EXPENDITURES 76, , , , Other Financing Sources: Loan Proceeds Operating Transfers In Operating Transfers Out ,107-96, Other Total Other Financing Sources ,107-96, EXCESS/DEFICIENCY OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES 76, , , , Residual Equity Transfer in (out) Cumulative Effect of Accounting Change ENDING BALANCE $279,443 $986,699 $1,442,506 $1,719,054 $1,719,054 $1,719,054 Components of Fund Balance: Designated/ Reserved 279, ,699 1,442,506 1,719,054 1,719,054 1,719,054 Contingency Account ENDING BALANCE $0 $0 $0 $0 $0 $0 Note: The change in fund balance between 2003 and actual 2004 is due to revenues being higher than anticipated and expenditure lower than anticipated. Financial policies are calculated from the new budget year. 46 Fiscal Year 2007 Annual Budget

49 Equipment Services Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE ($845,435) $8,955,068 $10,255,538 $11,551,863 $13,017,757 $13,017,757 REVENUE/ SOURCES Charges For Services 4,021,870 4,003,502 4,290,005 4,485,941 6,599,300 8,519,521 Transfer from General Fund Water/Sewer EMS Fund Fire Fund Depreciation Transfer -GF Depreciation Transfer -W/S Depreciation Transfer -EMS Depreciation Transfer -Fire Interest 445, ,215 78, , , ,000 Other 48, ,861 25,000 25,000 TOTAL 4,515,566 4,176,717 4,368,063 4,690,781 6,764,300 8,704,521 EXPENDITURES/ USES Operating/Administration 1,821,962 1,668,477 1,819,813 2,032,847 4,139,300 5,948,271 Personal Benefits Other Expenses Capital 0 0 2, Depreciation Expense 1,406,020 1,359,407 1,673,293 1,803,304 2,625,000 2,756,250 Gainsharing Debt Service TOTAL 3,227,982 3,027,884 3,495,246 3,836,151 6,764,300 8,704,521 GAIN (LOSS) ON EQUIP DISPOSED 0-18,252 67, EXCESS/DEFICIENCY OF REVENUES OVER EXPEND 1,287,584 1,130, , , CAPITAL CONTRIBUTIONS 0 744, , , TRANSFERS - OTHER DEBT -2,000, TRANSFERS - OTHERS 1,783, ,882-92, , INTERFUND TRANSFER (20% G.F.) -1,828, NET ASSETS (ACCUMULATED DEFICIT)/FUND BALANCE AT END OF YEAR ($1,602,779) $10,255,538 $11,551,863 $13,017,757 $13,017,757 $13,017,757 Note: Due to new accounting treatment from the Governmental Accounting Standards Board, beginning balances for 2003 have been restated to include contributed capital. The Ending Balance includes cash to fund the Equipment Services Replacement Program and the cost of capital less accumulated depreciation, less outstanding principal. Note: The charge of depreciation on an annual basis is a noncash expense and will result in a reduction of the fund balance. Although the fund balance will be reduced by the depreciation amount, since it is a non-cash expense, the case balance will not be impacted. Sufficient funds have been set aside in the Equipment Replacement Program. Fiscal Year Fleet Replacement Plan $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $2,997,950 $3,000,000 $4,472,300 $3,299,848 $5,918,920 $4,285,786 $2,821,860 $2,722,040 $2,702,367 $5,376,776 $4,757,970 $7,012,953 $2,000,000 $1,000,000 $

50 Debt Service Fund Balance Actual Actual Actual Actual Budget Budget BEGINNING BALANCE $7,865,750 $9,984,541 $9,651,619 $10,081,995 $9,995,070 $9,995,070 REVENUE/ SOURCES Ad Valorem Taxes 3,314,392 3,038,915 2,630,997 2,743,518 1,960,764 1,922,779 Interest 453, ,250 92, ,082 8,366 9,629 TOTAL 3,767,553 3,296,165 2,723,392 2,910,600 1,969,130 1,932,408 EXPENDITURES/ USES General Government 5,525 8,224 11,491 7, Principal 12,545,000 2,948,944 3,340,000 3,998,434 3,464,885 4,182,249 Interest 3,242,946 2,430,890 2,150,369 2,229,113 2,446,430 2,530,408 Bond Issuance Costs 0 162, Refunding Bond Issuance Costs 657,551 60, TOTAL 16,451,022 5,611,104 5,501,860 6,234,646 5,911,315 6,712,657 EXCESS/DEFICIENCY OF REVENUES OVER EXPENDITURES -12,683,469-2,314,939-2,778,468-3,324,046-3,942,185-4,780,249 Other Financing Sources: Debt Proceeds 0 8,875, Refunding Bonds Issued 7,382, ,404, Payments to Refunded Bond Escrow Agent 0-7,344, ,503, Operating Transfers In 15,352,312 6,394,120 3,208,844 3,335,753 3,942,185 4,780,249 Operating Transfers Out -550,052-13,325, Other Total Other Financing Sources 14,802,260 1,982,017 3,208,844 3,237,121 3,942,185 4,780,249 EXCESS/DEFICIENCY OF REVENUES AND OTHER SOURCES OVER EXPENDITURES AND OTHER USES 2,118, , ,376-86, Cumulative Effect of Accounting Change ENDING BALANCE $9,984,541 $9,651,619 $10,081,995 $9,995,070 $9,995,070 $9,995,070 Components of Fund Balance: FIFC Debt Reserves 3,900,000 4,745,969 4,963,735 5,292,269 5,292,269 5,292,269 Designated/ Reserved 6,084,541 4,905,650 5,118,260 4,702,801 4,702,801 4,702,801 ENDING BALANCE $0 $0 $0 $0 $0 $0 Note: Financial policies are calculated from the new budget year. 48 Fiscal Year 2007 Annual Budget

51 Combined Net Budget Fiscal Year 2007 Combined Budget The combined Fiscal Year 2007 net budgeted expenditures for all funds are $134,396,681. This represents an increase of $12,022,236 or 9.8% over the Fiscal Year 2006 net budget. The Fiscal Year 2007 budget is balanced, prudent and responsive to community needs. Projected revenues will be sufficient to support programmed expenditures. The City s budget is structured on the basis of individual funds. This approach represents the financial structure of the City as a municipal corporation and is consistent with the State of Florida Uniform Accounting System. Each fund is a distinct financial entity with its own revenues and expenses. The General Fund is the general operating fund of the City. This fund accounts for general services such as police, planning, parks & recreation, public works, building, emergency medical services and administrative services. The Fire Fund provides for the fire department, consisting of administration, prevention, suppression, inspection, training and communications. The Water & Sewer Fund accounts for the provision of water and wastewater facilities and services to approximately 51% of the residents of Coral Springs. The rest of the community is serviced by special water districts. This is an enterprise or proprietary fund, which is financed through water/wastewater user charges. The Health and General Insurance Funds account for the City s insured general liability, property, workers compensation, life and employee medical benefits. The General Fund, Fire Fund, Center for the Arts Fund, Water & Sewer Fund and Equipment Services Fund are billed to cover actual premium costs and claims to maintain adequate reserve balances. The Coral Springs Charter School Fund accounts for the revenues and expenses incurred in the operation of the Coral Springs Charter School, which began operation on August 30, Funds are received from the state and through grants to teach approximately 1,617 students in grades six through twelve. The Coral Springs Center for the Arts Fund accounts for the management and operation of the multi-purpose 1,471 seat Coral Springs Center for the Arts Theater and the Coral Springs Museum of Art. This is an enterprise fund, managed under a contract with Professional Facilities Management, Inc. since October 1, 1994, and financed through a transfer subsidy from the General Fund. The Equipment Services Fund accounts for the costs of maintaining the City s fleet. The General, Water & Sewer, and Fire Funds are billed to cover salaries, fuel, repairs, supplies and other maintenance costs, as well as vehicle charge backs. The Conference Center Fund accounts for the capital costs to maintain a 30,000 square feet conference center that is attached to a full service Marriott Hotel containing 241 rooms, comprised of 214 guest rooms and 27 suites. The Public Art Fund accounts for the Public Art fee receipts collected during the permitting process for new construction and renovations of existing structures. The fee only applies to structures in excess of 12,500 square feet, except residences on less than one acre. Revenues are collected only from those developers who choose not to purchase and maintain public art on their own property. The Pension Fund accounts for the accumulation of resources to be used for retirement benefit payments to the City s employees. The Debt Service Fund is used to account for the revenues and payment of voter approved long-term general obligation debt and franchise revenue bond debt. 49

52 Summary of Net Budgeted Revenues Fiscal Year Percent 2007 Percent Adopted of Adopted of Dollar Percent Budget Total Budget Total Change Change General Fund $81,646, % $89,541, % $7,894, % Fire Fund 9,675, % 11,267, % 1,592, % Water & Sewer Fund 14,609, % 14,966, % 357, % Health & General Insurance Funds 946,700.8% 1,037,615.8% 90, % C. S. Charter School Fund 10,280, % 11,194, % 914, % C. S. Center for the Arts Fund 245,000.2% 245,000.2% 0 0.0% Conference Center Fund 430,000.4% 180,000.1% (250,000) -58.1% Public Art Fund 143,000.1% 241,500.2% 98, % Equipment Services Fund 1,951, % 3,189, % 1,238, % Debt Service Fund 2,446, % 2,532, % 85, % Total $122,374, % $134,396, % $12,022, % Fiscal Year 2007 Net Budget All Funds Revenues $134,396,681 Wa te r & S e we r F und 11.1% Equipm e nt S e rv ic e s F und 2.4 % C ha rte r S c ho o l F und 8.3 % Othe r 1.3 % F ire F und 8.4 % D e bt S e rv ic e F und 1.9 % Ge ne ra l F und % 50 Fiscal Year 2007 Annual Budget

53 Summary of Net Budgeted Expenditures Fiscal Year Percent 2007 Percent Adopted of Adopted of Dollar Percent Budget Total Budget Total Change Change General Fund $63,106, % $67,311, % $4,204, % Fire Fund 7,337, % 8,924, % 1,586, % Water & Sewer Fund 11,699, % 11,834, % 135, % Health & General Insurance Funds 10,592, % 12,471, % 1,878, % C.S. Charter School Fund 9,080, % 9,894, % 814, % C.S. Center for the Arts Fund 803,000.6% 803,000.6% 0 0.0% Conference Center Fund 430,000.4% 180,000.1% (250,000) -58.1% Public Art Fund 143,000.1% 241,500.2% 98, % Equipment Services Fund 6,480, % 8,388, % 1,907, % Pension Fund 6,789, % 7,635, % 846, % Debt Service Fund 5,911, % 6,712, % 801, % Total $122,374, % $134,396, % $12,022, % Fiscal Year 2007 Net Budget All Funds Expenditures $134,396,681 Ins ura nc e F unds 9.3 % P e ns io n F und 5.7 % D e bt S e rv ic e F und 5.0 % Othe r.9 % F ire F und 6.6 % Ge ne ra l F und 5 0.1% Wa te r & S e we r F und 8.8 % C.S. C ha rte r S c ho o l F und 7.4 % Equipm e nt S e rv ic e s F und 6.2 % 51

54 Truth In Millage (T R I M) Notification Budget Summary Debt Center For Public Conference Water & Charter General Service The Arts Art Center Sewer Fire School Total Fund Fund Fund Fund Fund Fund Fund Fund Budget CASH BALANCE BROUGHT FORWARD $0 $0 $0 $0 $0 $0 $544,500 $38,000 $582,500 ESTIMATED REVENUES: Taxes: Millage Per $1,000 Ad Valorem Taxes ,883,030 34,883,030 Ad Valorem Taxes (VOTED DEBT) 1,922,779 1,922,779 Solid Waste Assessment 885, ,607 Fire Fund Special Assessment 6,109,937 6,109,937 Sales and Use Taxes 8,200,000 8,200,000 Franchise Fees 8,749,300 8,749,300 Utility Service Taxes 8,756,406 8,756,406 Licenses and Permits 3,780,000 3,780,000 Intergovernmental Revenue 13,006,943 3,671,411 11,119,911 27,798,265 Charges for Services 9,689,654 14,866,550 2,017,108 26,573,312 Fines and Forfeitures 1,284,229 53,772 1,338,001 Miscellaneous Revenues 3,030,220 9, , ,295 3,288,144 Other Financing Sources 430,343 4,780, , , ,000 15,000 37,000 6,487,092 TOTAL REVENUES AND OTHER FUNDING SOURCE 92,695,732 6,712, , , ,000 14,966,550 12,015,523 11,156, ,771,873 TOTAL ESTIMATED REVENUES & BALANCES $92,695,732 $6,712,657 $803,000 $241,500 $180,000 $14,966,550 $12,560,023 $11,194,911 $139,354,373 EXPENDITURES / EXPENSES: General Governmental Services $12,424,395 $12,424,395 Education 435,043 11,194,911 11,629,954 Public Safety 44,836,253 11,477,175 56,313,428 Physical Environment 7,653,619 10,852,074 18,505,693 Economic Environment 150, ,000 Culture and Recreation 14,172, , , ,000 15,397,135 Debt Service 3,839,771 6,712,657 3,175, ,037 13,997,856 Other Financing Sources (Uses) 9,334, , ,811 10,935,912 TOTAL EXPENDITURES/ EXPENSES 92,695,732 6,712, , , ,000 14,966,550 12,560,023 11,194, ,354,373 Reserves TOTAL APPROPRIATED EXPENDITURES AND RESERVES $92,695,732 $6,712,657 $803,000 $241,500 $180,000 $14,966,550 $12,560,023 $11,194,911 $139,354,373 Note: This Budget Summary is created using guidelines from the State of Florida to meet Truth In Millage (TRIM) requirements as set out in the Florida Statutes. The major difference between this method and the tables on pages 50 and 51 is that all interfund transfers (movement of money from one fund to another) are removed in our budget methodology, so that revenues and expenditures/expenses shown are all received from outside sources. On this page, some interfund transfers are included (in the Other Financing Sources lines), to better illustrate cash flows. 52 Fiscal Year 2007 Annual Budget

55 Ad Valorem Taxes Tax Rates Fiscal Year 2007 General Operating Millage $ Debt Service Millage $ Total City Millage Rate $ Operating Millage Rate No change has been made in the Operating Millage Rate for Fiscal Year The 13.8% increase in Fiscal Year 2001 was due to a 4th District Court of Appeals decision requiring the City to reallocate the EMS element back to the General Fund instead of funding through the Fire Fund s special assessment. $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Voter Approved Debt Service Millage Rate $ $ $ $ $ $ $ $ $ $ $ Debt Millage decreased $ from Fiscal Year 2006, representing a reduction of 15.0%. The debt service millage for Fiscal Year 2007 is $ $ $ $ $ $ $ $ Operating Millage Rate Comparison When comparing Broward County Cities with populations greater than 70,000, Coral Springs operating millage rate is the lowest of the ten cities. $ $ $ $ $ $ $ $ $ $ $ $ Operating (Fiscal Year 2007) $ $ $ $ $ $ $ Hollywood Miramar Tamarac Sunrise Davie Ft. Lauderdale Pembroke Pines Plantation Pompano Beach Coral Springs 53

56 Staffing Changes General Fund Additions: Senior Permit Service Representatives (Contractual-Building) 2 Law Enforcement Officers (Police Patrol) 2 Firefighter/Paramedics (Start Date ) 3 Parks & Recreation Coordinator (ESL) 1 Code Enforcement Officer 1 Subtotal 9 Deletions: Office Assistant Part-time (Police Patrol) -1 Subtotal -1 Net New Positions 8 Fire Fund* Additions: Firefighter/Paramedics (4 Start Date ) 6 Net New Positions 6 Water & Sewer Fund Additions: Office Assistant (Administration) 1 Net New Positions 1 Total Net New Positions 15 *Excludes Fire Staff for City of Parkland, Florida Net New Positions Per Fiscal Year Excludes Fire Staff for City of Parkland, Florida Note: Chart shows increase in Fiscal Year 2007 primarily due to addition of 11 Public Safety positions. In Fiscal Year 2003, Public Safety employees were added as a result of September 11th. Paid firefighters were added in Fiscal Year 2001 in the Fire Department s move to a paid career staff instead of volunteers. EMS startup began in Fiscal Year (Chart excludes all fire staff positions added to City of Parkland.) 54 Fiscal Year 2007 Annual Budget

57 Employee Productivity Full-Time Employees Per 1,000 Population Fiscal Year Ft. Lauderdale Hollywood Sunrise Plantation Miramar Pembroke Pines Davie Deerfield Beach Pompano Beach Coral Springs Note: Chart shows projected comparison of all Broward County cities with populations greater than 70,000 revealing that Coral Springs serves more population with fewer employees (6.0 employees per 1,000 population). Population Per Full-Time Employee Used Full Time and Part Time Employees in calculation prior to Fiscal Year EMS Startup Actual 2000 Added Paid Firefighters Added 42 Public Safety employees Projected Note: Chart shows increased productivity of City employees since Fiscal Year 1991 of 28.3%. The average number of citizens served per employee decreased 1.5 % in Fiscal Year 1996 due to EMS startup and 2.1% in Fiscal Year 2001 due to the addition of paid Firefighters. In Fiscal Year 2003, 42 Public Safety employees were added as a result of September 11th. (Excludes Fire Rescue staff added to service the City of Parkland.) 55

58 Cities Comparison of Full-Time Employees Per 1,000 Population Full Time Employees Full Time Employees Projected Per 1,000 Population Actual Projected Population City Results of the twentyfour cities surveyed in the surrounding area showed Coral Springs ranked fifth with the least number of employees serving 1,000 population but was the lowest in comparison with cities with populations greater than 50,000. Boca Raton 85,000 85,377 1,357 1, Ft. Lauderdale 173, ,000 2,453 2, Hallandale Beach 35,716 37, Hollywood 142, ,025 1,558 1, Sunrise 86,842 90, Margate 54,455 55, Plantation 84,000 85, Lighthouse Point 10,857 11, Miramar 105, , Pembroke Pines 152, ,277 1,214 1, Davie 81,845 81, Lauderhill 63,447 63, Deerfield Beach 77,039 77, * Pompano Beach 101, , * Oakland Park 43,000 43, * North Lauderdale 42,000 42, * Coconut Creek 49,965 49, ** Tamarac 58,000 58, * Dania Beach 28,080 28, * Coral Springs 129, , Lauderdale by the Sea 6,300 6, * Lauderdale Lakes 32,000 32, * Parkland 22,950 25, * Cooper City 32,639 33, * * Police service contracted through Broward County Sheriff s Office (BSO). ** Fire/EMS service contracted through City of Margate, Florida. Source: Population total for the City of Coral Springs provided by Community Development and Financial Services. Full-Time Employees Budget (excludes Parkland, Florida Fire Rescue Contractual staff). Source for all other cities through survey conducted in August Fiscal Year 2007 Annual Budget

59 Fund Structure Overview Total Net Budget $165,686, Operating Budget $134,396,681 General Fund $67,311,128 Enterprise Funds $12,637,534 Special Revenue Funds $19,240,582 Internal Services Funds $20,859,393 Trust & Agency Funds $7,635,387 Capital Projects Funds $6,712,657 Water & Sewer $11,834,534 Center for the Arts $803,000 Fire $8,924,171 Charter School $9,894,911 Public Art $241,500 Conference Center $180,000 Insurance Funds $12,471,086 Equipment Services $8,388,307 Pension $7,635,387 Debt Service $6,712, Capital Budget $31,289,749 General Fund $20,819,035 Enterprise Funds $6,168,850 Special Revenue Funds $1,469,284 Internal Services Funds $2,832,580 Water & Sewer $5,988,850 Center for the Arts $180,000 Fire $1,115,284 Public Art $241,500 Tree Trust $112,500 Equipment Services $2,832,580 57

60 Fund Budget Overview Highlights of the Fiscal Year 2007 budget include: Operating millage rate remains constant at $3.8715; Decreasing the voter approved debt service millage rate from $ to $0.2134, a 15% decrease or $0.0376; The combined general operating and debt service millage rate is $ per $1,000 of assessed value; Adding a net of 15 full-time staff 16 added and one deleted position. The breakdown of the new positions is as follows: General Fund 2 Law Enforcement Officers (Patrol Unit) 3 Firefighter/Paramedics (Rescue Unit) 2 Senior Permit Service Representatives (Building) 1 Code Enforcement Officer 1 Parks & Rec Coordinator (ESL) Fire Fund 6 Firefighter/Paramedics Water & Sewer Fund 1 Office Assistant The deleted position is a part-time Office Assistant in the Police Patrol Division. We are also adding thirteen Fire staff to provide contracted Fire Rescue services to our neighboring City of Parkland, Florida which is not included in our total net positions. Investing $31,289,749 for capital projects using the following funding sources: General Obligation Bond $13,500,000 Equity Financing $6,723,525 Water & Sewer Revenue Bond $5,653,850 Operating (Cash) $3,280,580 Grant Funding $1,462,794 Public Art Fund $241,500 Water & Sewer Impact Fee $165,000 Tree Trust Fund $112,500 Water & Sewer R&R $75,000 Tax Increment Financing (TIF) $75,000 An increase of $8.00 per single family residence for Fire Special Assessment fees; No Water & Sewer fee increase; and General Fund Debt Service for franchise and capital revenue bonds, as a percentage of total budget, will equal 1.4% in Fiscal Year 2007 versus 3.7% for the current year s budget. Both years, the City is operating well within its General Fund debt service policy limitation of 12.5% of total General Fund expenditures. Moreover, the City is far below its General Obligation Bonding Capacity. The City s debt policy restricts the amount of outstanding General Obligation debt limiting it to never exceed 5.0% ($474,221,606) of the City s Total Taxable Assessed Value of $9,484,432,124. The City s General Obligation Bond indebtedness is currently $12,365,000 or 0.1% of Total Taxable Assessed Value. Net Operating Budget for All Funds $ $ $ $75.00 Millions $66.8 $69.6 $73.7 $83.2 $90.8 $96.4 $103.6 $109.9 $117.4 $122.4 $133.3 $50.00 $25.00 $ Fiscal Year 2007 Annual Budget

61 General Fund Revenues General Fund Total Revenues $92,695,732 General Fund revenue sources are expected to generate $92,695,732 in Fiscal Year This represents an increase of $8,128,869 or 9.6% over the Fiscal Year 2006 adopted budget revenues. This revenue is adequate to finance the General Fund budget and a portion of the Coral Springs Center for the Arts, Insurance, Debt Service, Equipment Services and Pension Fund expenses relative to the General Fund. A summary of the Fiscal Year 2007 General Fund Revenue by source is provided in the chart on the right. Major revenue sources for the General Fund Fiscal Year 2007 budget include: Ad Valorem Taxes: $34,883,030 Licenses & Permits 4.1% O ther 6.8% Charges for Services 10.4% Ad Valorem Taxes 37.6% Intergovernmental 22.3% Utility Taxes 9.4% Franchise Fees 9.4% Ad valorem taxes represent a levy on the assessed value of real and personal property. In Fiscal Year 2007 they represent 37.6% of total General Fund revenues. The general operating tax millage rate is $ This is the same operating tax millage rate as Fiscal Year The ad valorem revenues generated by the Fiscal Year 2007 tax millage rate are based on the July 1, 2006 assessed value provided by the Broward County Property Appraiser s Office. Tax year 2006 gross taxable property value increased from $8,185,910,742 to $9,484,432,125 or 15.9%. New additions, annexations and construction added $109,525,942 or 1.33% to the tax roll. Existing taxable property value increased $1,188,995,441 or 14.52%. The adopted voter-approved debt service millage rate decreased from $ to $ This is a $ or 15.0% decrease resulting from the payoff of previously issued General Obligation Bond debt. The combined general operating and debt service millage rates of $ and $0.2134, respectively, total $ per $1,000 of assessed property value. The Fiscal Year 2007 millage rate represents a 1.0% decrease from the Fiscal Year 2006 combined millage rate of $ Utility Franchise Fees: $8,749,300 Franchise Fees are charges to service providers for the right to operate within the municipal boundaries of the City. The charge is levied on a percentage of gross receipts basis. The current Franchise Fee rates, projected Fiscal Year 2007 revenues, and percent change from the adopted Fiscal Year 2006 budget are indicated in Utilities Franchise Fees chart on the following page. Fiscal Year 2007 total franchise fees represent 9.4% of the total General Fund revenues. Total franchise fees are projected to increase 20.8% or $1,503,300 over Fiscal Year 2006 adopted budget revenue. This is due primarily to a 24.4% increase in electricity franchise fees. Millage Rates Adopted 2004 Adopted 2005 Adopted 2006 Adopted 2007 Percent Change General Fund $ $ $ $ % Voter Approved $ $ $ $ (15.0%) Total Millage $ $ $ $ (1.0%) 59

62 Utility Franchise Fees Budgeted Budgeted Percent Type (% of Gross) Receipts Receipts Change Electricity (6%) $5,950,000 $7,400, % Solid Waste (SF-18%/Commercial-15%) 1,280,000 1,332, % Towing 16,000 16, % Total $7,246,000 $8,749, % Utility Service Taxes Budgeted Budgeted Percent Type (% of Gross) Receipts Receipts Change Electricity (10%) $7,050,000 $7,050, % Water (10%) 1,480,300 1,509, % Propane (10%) 135, , % PEG 87,375 57, % Total 8,753,112 $8,756, % Utility Service Taxes: $8,756,406 Utility Service Taxes are levied on consumer consumption of utility services provided in the City. The tax is levied as a percentage of gross receipts. The tax rates are indicated in Utilities Service Taxes chart above. Utility Service Taxes represent 9.4% of the total General Fund revenues. Fiscal Year 2007 Utility Service Tax revenues are projected to increase 0.04% or $3,294 from Fiscal Year 2006 budgeted revenue. State Revenue Sharing: $18,078,077 State revenue sharing is provided to local municipalities by the state on a predetermined allocation methodology. Anticipated revenues to be received in Fiscal Year 2007 are as follows: Sales Tax $8,200,000 Communication Service Tax $5,750,000 State Revenue Proceeds $4,050,000 Alcoholic Beverage License $40,958 Municipal Rebate $37,119 State revenue sharing represents 19.5% of the General Fund revenue. State revenue sharing funds are expected to increase 7.1% in Fiscal Year 2007 from Fiscal Year There was a 15.7% increase in shared revenues due to recent legislative changes, and an 8.6% increase in Sales Tax. No change is projected in the Communications Service Tax. Building and Other Permits: $2,480,000 Building permit revenues are charges for permit and inspection services related to any construction, alteration, repair, or other activity required by the City Code and South Florida Building Code. Permits represent 2.7% of total General Fund revenues. Fiscal Year 2007 permit revenues are projected to increase 16.3% or $346,968 from Fiscal Year 2006 adopted budgeted revenue. This is primarily due to repairs and renovations from Hurricane Wilma damage. These are anomalies in our business cycle and will not occur year after year as a dependable trend. Occupational Licenses: $1,300,000 Local governments are authorized to charge an annual fee to businesses, professionals, or occupations for the privilege of providing goods or services within the municipal boundaries of the City. Fiscal Year 2007 projected occupational license revenues are expected to increase by $38,250 or 3.0% from the Fiscal Year 2006 budget due to additional enforcement efforts. Local Option Gas Tax: $2,190,375 Local governments are authorized to impose a tax on every gallon of motor fuel and special fuel sold at the retail level, as provided for in Florida Statutes Section Fiscal Year 2007 Local Option Gas Taxes are expected to decrease 11.5% or $284,625 from the adopted Fiscal Year 2006 budget. This is due to a higher fuel costs causing conservation efforts on the part of the consumer. Local Option Gas Tax revenues represent 2.9% of total General Fund revenues. Charges for Services Recreation: $3,266,375 Recreation fees are generated user fees at the City s parks, pools, or athletic complexes. Fiscal Year 2007 revenues are projected to increase 1.0% or $33,054. This increase is due primarily to revenues from Aquatics Complex usage. Charges for Services Other Funds: $1,877,963 Transfers from the Water & Sewer and Fire Fund to the General Fund for administrative and revenue billing and collection services are increasing 7.8% or $135,559 from Fiscal Year Charges for Services Other: $4,545,316 Charges for service or user fees represent charges for expenses incurred when services are rendered to an individual or group and not the community at large. These user fees are primarily related to planning, police, EMS 60 Fiscal Year 2007 Annual Budget

63 and general governmental services. Fiscal Year 2007 revenues are projected to increase 6.6% or $281,644 from the adopted Fiscal Year 2006 budget. EMS transport and interfacility transportation fees increased by 21.0%, as well as a 10.9% increase to general government charges for services. Fines and Forfeitures: $1,284,229 Fines and Forfeitures are revenues generated by enforcement and prosecution of municipal ordinances and state statutes. This revenue source represents 1.4% of the total General Fund revenues. Fiscal Year 2007 revenues are projected to increase $33,474 or 2.7% from Fiscal Year 2006, mostly due to an increase in court fines. Charter School Lease: $1,300,000 This revenue represents a lease of the Charter School facility and grounds valued at $ per square foot. Fiscal Year 2007 projected revenues are expected to increase by $100,000 or 8.3% from Fiscal Year 2006 Interest: $700,000 Interest earnings are generated by investment earnings on that portion of cash reserve investments attributable to the General Fund. Budgeted revenues are projected to increase by 2.9% from Fiscal Year Expenditures The Fiscal Year 2007 General Fund budgeted expenditures are programmed at $92,695,732. This figure also includes Insurance Fund and Pension costs charged to the General Fund on a per employee basis. The Fiscal Year 2007 budget represents an increase of $8,128,869 or 9.6% over the Fiscal Year 2006 adopted budget of $84,566,863. The chart shows a summary of the Fiscal Year 2007 General Fund expenditures by function. Major expenditure recap for the General Fund Budget includes the following: City Commission: $295,613 The City Commission s budget increased $22,620 or 8.3% from Fiscal Year The majority of the increase is due to membership renewals with National, Florida and Broward League of Cities and U.S. Conference of Mayors. City Manager: $2,361,259 The City Manager s budget increased $62,403 or 2.7% from Fiscal Year This increase is due primarily to anticipated salary and benefit increases, offset by a reduction in election costs of $145,000 by City Clerk s Office since no elections are scheduled in Fiscal Year Human Resources: $1,634,427 Human Resources s budget increased $118,997 or 7.9%. The increase is attributed to anticipated salary and benefit increases of approximately $56,000 and operating expenses slightly over $63,000 which includes the addition of medical stress test costs for new hires in Police and Fire. Financial Services: $2,935,287 Financial Services budget increased $32,200 or 1.1%. This increase is due to anticipated salary and benefit increases offset by a decrease in operating expenses. Information Services: $2,460,041 Information Services budget increased $125,269 or 5.4%. This increase is due to anticipated salary and benefit increases of approximately $103,000. Service contracts increased by over $45,000, slightly offset by a reduction in communication costs of over $25,000. City Attorney: $873,403 The City Attorney s budget decreased by $16,145 or 1.8%. This decrease is due to a reduction in legal services of $50,000 offset by an anticipated increase in salary and benefits. Development Services: $457,680 Development Services budget decreased by $25,502 or 5.3%. The decrease is primarily due to position reclassification and transfer of remaining half of Senior Office Assistant position to the Building Division totaling over $34,000 offset by a $9,000 increase in operating expenses. General Fund Total Expenditures $92,695,732 Non-Departmental 11.5% Other Departmental 8.2% Development Services 6.7% Emergency Medical Services 8.0% Finance 3.2% Debt Service 4.1% Parks & Recreation 14.4% Public Works 4.9% Police 39.0% 61

64 Community Development: $1,406,685 Community Development s budget increased by $72,149 or 5.4%. The increase is due to anticipated salary and benefits and additional consultant costs related to affordable housing and redevelopment initiatives. These increases are offset by matching grants and a reduction in printing and postage. Building: $3,077,255 Building s budget increased $409,303 or 15.3%. Temporary salaries increased by approximately $109,000 and two contractual Senior Permit Service Representatives costing $90,000 were added to support the Customer Care Center and Enhanced Permit Notification Initiatives. Also, half of the Senior Office Assistant position was transferred back to the Building Division along with anticipated salary and benefit increases. Fuel costs increased by over $11,000, along with printing costs and capital outlay for purchase of computers and desks for new hires. Code Enforcement: $1,279,839 Code Enforcement s budget increased by $142,933 or 12.6%. This is due to anticipated salary and benefit increases and the addition of a new Code Enforcement Officer totaling slightly over $111,000. Increased fuel costs, printing, registration and education fees and contractual services also contributed to the additional expense. Police: $36,173,486 The Police Department s budget increased by $1,705,818 or 5.0%. Anticipated salary and benefit increases including the addition of two new Law Enforcement Officers along with increased pension and health costs, totaled over $1.3 million. These two new officers added to Patrol will support the Zone 4 Action Plan Phase II Initiative. Fuel and equipment chargeback increased by almost $490,000 or 21.9%, and is offset by a slight reduction in communication costs. General Fund Expenditure Category Summary Adopted Adopted Percent Category Budget Budget Change Personal Services $40,887,461 $42,903, % Benefits 15,907,130 17,335, % Other Operating 23,157,087 26,394, % Operating Capital 459, , % Interfund Transfers 1,021,953 1,705, % Debt Service 3,133,565 3,839, % Total $84,566,863 $92,695, % Emergency Medical Services: $7,382,928 The EMS budget increased $798,671 or 12.1%. This increase is due to anticipated salary and benefit increases, including the addition of three new Firefighter/Paramedics starting mid-year, totaling over $579,000. Pension costs increased 46.3% and health care benefits increased 15.4%. Electricity expenses increased 76.4% caused by higher oil prices and the opening of the new training facility. Fuel and equipment chargeback also increased 47.4% from Fiscal Year Public Works: $4,576,364 The Public Works budget increased by $522,003 or 12.9%. This is due to anticipated salary and benefit increases of approximately $113,000. Electricity costs, primarily for street lights, totaled over $302,000. Fuel and equipment chargeback increased over $52,000. Contractual services, which support the ongoing Bus Shelter initiative increased by almost $42,000. Parks & Recreation: $9,342,606 Parks & Recreation s budget increased by $497,006 or 5.6%. Salaries and benefits increased by almost $262,000, which includes $54,000 for a new Parks & Recreation Coordinator supporting the Evening Parks Maintenance Improvements initiative. Electricity costs rose by over $115,000, and an increase in the ISF Fund for equipment fuel, maintenance and chargeback costs also totaled almost $115,000 over Fiscal Year Aquatics: $2,286,460 Aquatics budget increased by $161,663 or 7.6%. This increase is due primarily to anticipated salary and benefit increases of approximately $47,000. Electricity costs increased by almost $89,000 and chemical supplies increased by $21,500. Sportsplex & Tennis: $1,681,719 The Sportsplex and Tennis budget increased by $76,408 or 4.8%. This increase is primarily due to anticipated salary and benefit increases of slightly over $24,000. Electricity costs increased by over $25,000, and equipment fuel, maintenance and chargeback costs in the ISF Fund totaled over $26,000. Non-Departmental: $8,925,562 The Non-Departmental budget increased by $2,033,473 or 29.5%. This increase is primarily due to the addition of the Rebuilding Reserve of $1,088,500 resulting from Hurricane Wilma, an additional $460,000 for Market Adjustments contingency and an increase to Property and Casualty of approximately $437,000 resulting from higher insurance premium costs. 62 Fiscal Year 2007 Annual Budget

65 Major Fiscal Year 2007 General Fund Non-Departmental expenditure highlights include the following: $1,231,756 as shown in the Non-Departmental Detail table at right; $2,984,000 in GIC Contribution; $1,088,500 added for Rebuilding Reserve; $1,187,366 to assist with the funding of Property/ Casualty; $435,043 for the Charter School maintenance expense directly related to the City. The Charter School has its own operating fund; $400,000 cash commitment for operating capital for the preliminary space planning and engineering of new City Hall; $303,850 for the West Atlantic Branch Library operations; $460,000 set aside for Market Adjustments and $234,000 for Economic Conditions Contingency; and Dedicating $456,290 to the Contingency Fund; Internal Fund Transfers: $1,705,347 The Interfund Transfer budget increased by $683,394 or 66.9%. The General Fund is subsidizing the Fire Fund operations by $544,500 to reduce the increase to the Fire Special Assessment. Capital Financing: $2,211,475 The Capital Financing budget increased by $708,106 or 47.1%. This increase is primarily due to higher interest payments being experienced on its variable rate debt. Bond Debt Service: $1,628,296 The Bond Debt Service budget decreased by $1,900 or 0.1%. Non-Departmental Detail 2007 Adopted Budget Non-Departmental Expenditures Unemployment $27,500 Financial Financial Services Advisor 20,000 Bank Charges 20,000 Credit Card Charges 38,000 Accounting & Auditing 52,000 Investment Management Fees 60,000 Custodian Fees 25,000 CRA Assessments 67,710 Quality Program Citizen Survey 45,000 Instant Employee Recognition 45,000 TQM Services 53,500 Miscellaneous Cross-Departmental Expenses Other Contractual Services 165,000 Lobbyist 45,000 Courier 1,200 City for the Arts Rentals 20,000 Hurricane Preparedness 10,600 Special Event Banner Printing 10,000 Boards & Advisory Committees Boards & Commissions Expense 35,000 Accessibility Issues 2,500 Historical Advisory Committee 37,000 Sports Commission 2,500 Multi-Cultural Board 45,000 Martin Luther King, Jr. Day Celebration 15,000 International Partnerships 5,000 Grants Youth & Family Grants 50,000 Special Events Grants 25,000 Sports Event Grants 40,000 Community Chest 60,000 Events Holiday Parade 20,000 4th of July 40,000 Sponsorships 10,000 Special Projects School Nurse 25,000 University Partnerships 17,300 Sign Ordinance Initiative 30,000 AIR Program 20,000 Unallocated Reserve 46,946 Total Non-Departmental Expenditures $1,231,756 63

66 Fire Fund The purpose of this fund is to provide fire services to the citizens of Coral Springs. In addition, the City of Coral Springs has a contractual agreement with the City of Parkland to provide fire/rescue services. Along with revenue from this contract, Fire is funded by a special assessment, while Emergency Medical Service (EMS) is funded in the General Fund through ad valorem revenues generated by the Fiscal Year 2007 tax millage rate. Revenues The Fire Fund revenue sources are expected to generate $12,560,023 in Fiscal Year This represents an increase of $2,308,009 or 22.5% over Fiscal Year 2006 adopted budgeted revenues. A summary of the Fiscal Year 2007 Fire Fund Revenues by source is provided in the Fire Fund Total Revenues chart. Major revenue sources for the Fire Fund for Fiscal Year 2007 budget include: Non-Ad Valorem Special Assessment: $5,965,180 The primary revenue source for the Fire Fund is from a non-ad valorem special tax assessment which represents 47.5% of total revenues. The assessment has increased $392,260 or 7.0% from Fiscal Year This special assessment is a tax levied for fire services based on the type of property owned, not the value. Refer to the rate schedule below. Charges for Services $2,017,108 Charges for services or user fees represents charges for expenses incurred when services are rendered to an individual or group and not the community at large. Charges for services revenue increased by $214,325 or 11.9%. There are three main charges for service that drive this revenue. First, training tuition including miscellaneous fees increased by $100,590 or 9.5%. This revenue is generated from training services and firefighter certification offered to other cities and agencies. Second, fire inspection services increased by $42,073 or 8.0%. Fire inspections are mandated by the municipal code and the county for all commercial and multi-family properties in the City. Third, plan review fees also increased by $50,000 or 33.3%. Property Use Intergovernmental: $3,816,168 Intergovernmental increased by $1,135,212 or 42.3% primarily due to an increase in our contract with the City of Parkland for fire rescue services. A partnership between the Cities of Coral Springs and Parkland will make possible the addition of a suppression unit and rescue unit to improve response times. Both units will be based in Parkland, but will service both cities. Interfund Transfer: $568,573 The General Fund is subsidizing the Fire Fund $544,500 to reduce the increase in the Fire Special Assessment fee. An additional $24,073 is revenue from Parkland, Florida for Fire Administrative costs. Fire Fund Total Revenues $12,560,023 Special Assessment 47.5% Rate Schedule Interfund Transfers 4.5% Charges for Services 16.1% O ther 1.5% Intergovernmental 30.4% Rate Residential (per unit) Single-Family $91.62 Multi-Family $ Commercial (per 100 sq. ft., up to 400,000 sq. ft.) $15.79 Warehouse/Industrial (per 100 sq. ft., up to 400,000 sq. ft.) $2.32 Institutional/Governmental (per 100 sq. ft., up to 400,000 sq. ft.) $ Fiscal Year 2007 Annual Budget

67 Expenditures The Fiscal Year 2007 budgeted expenditures for the Fire Fund are $12,560,023. The Fiscal Year 2007 Fire Fund budget represents an increase of $2,308,009 or 22.5% over the Fiscal Year 2006 adopted budget. The increase is primarily attributed to additional staff needed to equip a new pumper and rescue unit. The Cities of Coral Springs and Parkland have partnered together to take this opportunity to improve emergency response times in service areas in northwest Coral Springs and west Parkland. Both units will be based in Parkland but will service both cities. The graph below is a summary of the Fiscal Year 2007 Fire Fund expenditures by function. Major expenditure recap for the Fire Fund budget include: Administration: $372,917 Fire s Administration budget increased $11,344 or 3.1%. This is due to anticipated salary and benefit increases. Communication Services: $105,235 Communication Services is split 23% Fire Fund and 77% EMS in General Fund. Expenses are primarily salaries and benefits, and increased $7,058 or 7.2% from the Fiscal Year 2006 adopted budget. Suppression: $8,825,186 The Suppression budget rose $1,675,379 or 23.4%. Salary and benefits increases were responsible for over $1.5 million of this amount. The City s Fire service will add twenty-two new firefighter positions to its ranks. Twenty of these positions are related to the City of Parkland Fire Fund Total Expenditures $12,560,023 Fire Fund Expenditure Category Summary Adopted Adopted Percent Category Budget Budget Change Personal Services $5,750,415 $6,855, % Benefits 2,021,031 2,674, % Other Operating 1,717,231 1,947, % Non-Departmental 466, , % Interfund Transfers 27, , % Capital Financing 136, , % Debt Service 132, , % Total $10,252,014 $12,560, % contracted services agreement in which another Rescue and Fire truck will be added to the service area. The City will share in the expense by funding seven of these positions and Parkland will fund 13 of the firefighters. The remaining two positions will enhance the City s fire services. The 20 positions will be brought on in mid-year (April 1), therefore the funding has been budgeted for half of the total cost in Fiscal Year Training: $944,280 The Training Division s budget increased $205,443 or 26.0% in Fiscal Year Temporary salaries increased over $118,000 for instructors wages as a result of more classes being conducted at the new training facility. Training supplies and higher electricity costs to operate the new training facility also attributed to an increase to this division. The success of our training program has enabled us to expand and offer additional firefighter training courses to other cities and agencies in our area. Inspection: $1,144,475 Inspection s budget increased $82,076 or 7.7% over Fiscal Year 2006 adopted budget. This is due primarily to an anticipated salary and benefit increase of $71,000. Fuel, maintenance and vehicle chargeback to the internal service fund also increased slightly. Communications 0.9% Non-Departmental 5.1% Training 7.9% Interfund Transfer 1.3% Inspection 9.1% Administration 3.0% O ther 2.4% Suppression 70.3% 65

68 Prevention: $35,082 Prevention s budget increased $7,198 or 25.8% due to additional uniform supplies for the Fire Explorers. Non-Departmental: $646,163 Non-Departmental expenses increased by $179,784 or 38.6%. This is due primarily to an additional $78,000 charged to indirect costs consisting of administrative services provided to the Fire Fund by various City departments. Economic conditions also accounts for another $70,000 increase. The major Fiscal Year 2007 Fire Non-Departmental expenditures include the following: $375,000 to cover administrative costs from various City departments; $61,379 for Guaranteed Investment Contract contribution which is principal set aside to cover funds for 2001 FIFC loan. This will be repaid in the future; $70,000 set aside for economic conditions contingency; $58,900 for computer replacement program; and $73,843 dedicated to the Contingency Fund. Interfund Transfer: $166,648 The Property/Casualty transfer increased $138,856 or 499.6% from Fiscal Year 2006 adopted budget due to an increase in our insurance premiums. Capital Financing: $137,177 Only a slight increase of $871 or 0.6% will occur in the Capital Financing budget. Debt Service: $132,860 There is no change in the Bond Debt Service budget. Fire Assessment Rate Comparison 2007 $ $ $ Adopted 2007 Per Single Family Home $ $75.00 $50.00 $ $ $ $97.50 $94.00 $91.62 $75.00 $74.98 $25.00 $0.00 Tamarac Hollywood Miramar Davie Sunrise Ft Lauderdale Coral Springs Pompano Beach Pembroke Pines Note: Chart shows projected comparison of all Broward County cities Single Family Fire Assessment Rate. All nine cities shown have populations greater than 70,000, revealing that Coral Springs rate is lower than most comparably sized cities in this area. 66 Fiscal Year 2007 Annual Budget

69 Water & Sewer Fund The Water & Sewer Fund is an enterprise fund which is intended to be self-supporting through user fees charged for services to the public. The purpose of the Water & Sewer Fund is to provide clean water to City residents and dispose of wastewater properly. Water & Sewer Fund Total Revenues $14,966,550 Revenues The projected revenue for the Water & Sewer Fund, based on current rates, is $14,966,550 to fund the requirements of the Water and Wastewater System for Fiscal Year The City has undertaken an aggressive plan to mitigate wastewater system inflow/infiltration problems, acquired additional wastewater treatment reserve capacity, and developed additional sources of revenue (impact fees), to offset future rate increases. The adopted Fiscal Year 2007 water and wastewater rates will not change the average monthly family household water and wastewater bill of $50.94 (not including a 10% utility tax charge). The Water & Sewer Fund Revenue Summary chart provides a summary of the Fiscal Year 2007 Water & Sewer Fund revenue by funding source. Major revenues include: Water: $6,554,875 Water revenue has increased by $159,875 or 2.5%. This increase is due to higher water usage. Wastewater: $8,186,675 Wastewater revenue increased by $199,675 or 2.5%. This is related to water usage therefore shows a similar increase. Water & Sewer Fund Revenue Summary Wastewater 54.7% Administration costs rose by $106,624 or 30.0%. This increase is due to the addition of a new Office Assistant position along with anticipated salary and benefit costs offset by reorganization of staff totaling just over $89,000. Operating expenses for Cassworks Software and training totalled Adopted Adopted Percent another $15,000. Budget Budget Change Water Distribution: $839,018 Water $6,395,000 $6,554, % Wastewater 7,987,000 8,186, % Meter Sales 50,000 50, % Interest Income 85, , % Service Charge 92,514 75, % Total $14,609,514 $14,966, % Interest Income: $100,000 Interest is anticipated to increase $15,000 or 17.7%. Expenses O ther 1.5% The Fiscal Year 2007 Water & Sewer Fund is budgeted at $14,966,550. This represents an increase from the Fiscal Year 2006 budget of $357,036 or 2.4%. A summary of the Fiscal Year 2007 Water & Sewer Fund expenses by program and category is shown in the charts on the following page. Major expenses include: Administration: $462,429 Water 43.8% Water Distribution increased by $48,494 or 6.1%. The increase is due primarily to the Florida Administrative Code requiring Utilities establish a program to exercise water main valves and open and flush water mains located within cul de sacs. The City s Utility has 4,000 valves that 67

70 will be scheduled in the exercise program. Refer to the new initiative in our Fiscal Year 2007 Business Plan called Valve Exercising & Dead-End Water Main Flushing for more details. Wastewater Collection: $1,046,326 Wastewater Collection increased by $113,252 or 12.1% over Fiscal Year Consultant fees of $50,000 to perform force main integrity evaluation and higher electricity costs of approximately $56,000 are the primary causes for this increase. Water Treatment: $2,559,222 Water Treatment increased by $308,166 or 13.7%. Operating expenses increased by approximately $262,000 specifically chemical supplies by $98,000 and electricity costs by $145,000. The remaining increase of approximately $53,000 was due to anticipated salary and benefit costs. Wastewater Treatment: $4,122,979 Wastewater Treatment increased by $264,344 or 6.9%. Broward County charges a fee to process excess wastewater. They anticipate a considerable increase for wastewater treatment disposal and transmission due to higher electricity, fuel and chemical costs. Non-Operating: $5,936,576 Non-Operating decreased by $483,844 or 7.5%. The following includes the major Non-Operating expenses: Non-Departmental budget is $1,733,650, a decreased of $7,971 or 0.5%; Water & Sewer Fund Expense Category Summary Adopted Adopted Percent Category Budget Budget Change Personal Services $1,799,338 $1,840, % Benefits 646, , % Other Operating 7,667,828 8,332, % Capital 266, , % Debt Service 2,787,025 3,175, % Renewal & Replacement 831,750 75, % Insurance 611, , % Total $14,609,514 $14,966, % Water & Sewer Fund Total Expenses $14,966,550 O ther Non-O perating 13.6% Property/Casualty 4.9% Wastewater Collection 7.0% Water Distribution 5.6% Administration 3.1% Water Treatment 17.1% Debt Service 21.2% Wastewater Treatment 27.5% Capital budget totalled $60,000, a decrease of $200,000 or 76.9%. This cost will cover a water and wastewater rate study to be conducted in Fiscal Year 2007; Debt Service increased by $388,366 most of which is Fiscal Year 2007 Revenue Bond Debt. A recently completed 10-year Utility Master Plan has been incorporated into the City s Fiscal Year 2007 Business Plan. It is contemplated that a combined financing of the first three years of the Plan will be accomplished through a Water/Wastewater Revenue Bond (to be issued in Fiscal Year 2007) in the amount of $17.1 million. This approach is more fiscally sound than doing a bond issue for each year, due to the cost of issuance incurred for each issue; Property Casualty Insurance budget of $729,085 increased by $117,661 or 19.2% due to higher insurance premium costs; and Renewal and Replacement decreased $756,750 or 91.0%. This is an ongoing budgeted expense and will fluctuate from year to year depending on needs. 68 Fiscal Year 2007 Annual Budget

71 Adopted Water/Wastewater Rates Current Adopted $ Increase % Increase Rates Rates (Decrease) (Decrease) Water $13.59 $13.59 $ % (Min. Customer Charge) Volume Charge % (First 8,000 gallons $0.93/thousand) Remaining 274 gallons % ($1.22/thousand) Total Water $21.36 $21.36 $ % Wastewater $18.40 $18.40 $ % (Min. Customer Charge) Volume Charge % (85% of $1.59 =$1.35/thousand) Total Wastewater $29.58 $29.58 $ % Total Average Bill $50.94 $50.94 $ % (Single Family Residence) Note: Chart shows our Adopted Water and Wastewater rates for Fiscal Year 2007 will not increase. The rates are calculated on an average monthly bill for a single family residence, not including 10% utility tax and based on 8,274 gallon usage. Rates become effective October 1,

72 Health Fund The Fiscal Year 2007 Health Fund budget is programmed at $9,292,580. This represents an increase of $1,083,180, or 13.2% over the Fiscal Year 2006 adopted budget. The City provides insurance to employees in the areas of long-term disability, life and medical/dental benefits. The General Fund, Water & Sewer Fund, Fire Fund, General Insurance, and Equipment Services Fund are billed to cover actual premium costs and claims and to maintain an adequate reserve balance. Given the diversity of the Health Fund, the fund is divided into the following categories to enhance accountability and budget control. Revenues Interfund Transfers: $8,404,150 Interfund transfers budget increased by $999,750 or 13.5%. This revenue is for administrative fees charged to other funds for the service of health, life and long-term disability insurance. This fee is based on the number of employees per fund. Interest Income: $36,750 Interest income increased $1,750 or 5.0%. The amount reflects interest earnings that is generated from fund balance. Recoveries: $851,680 Recoveries increased by $81,680 or 10.6%. Recoveries are charges to employees, terminated employees and retirees for the service of health insurance. Expenses Group Health/Dental Program: $8,905,161 This represents health and dental insurance costs for the City to be self-insured. This represents a $1,057,761 or 13.5% increase from Fiscal Year The cost of claims increased by 13.7% or $876,000, which is primarily due to inflation for medical costs. The City will be adding 28 additional employees in Fiscal Year 2007 which includes the 13 new hires that will provide Fire services for the City of Parkland, Florida. Long-Term Disability: $222,683 This represents the long-term disability cost to cover City employees. The cost increased $18,683 or 9.2% from Fiscal Year This program has enabled the City to cap sick leave accruals at 480 hours, while providing employees long-term disability coverage. Life Insurance: $164,736 Life Insurance costs to cover City employees has increased $6,736 or 4.3% over Fiscal Year Health Fund Revenue and Expense Summary Adopted Adopted Percent Budget Budget Change Revenues Interfund Transfers $7,404,400 $8,404, % Interest Income 35,000 36, % Recoveries 770, , % Total Revenues $8,209,400 $9,292, % Expenses Health/Dental $7,847,400 $8,905, % Long-Term Disability 204, , % Life Insurance 158, , % Total Expenses $8,209,400 $9,292, % 70 Fiscal Year 2007 Annual Budget

73 General Insurance Fund The Fiscal Year 2007 General Insurance Fund budget is programmed at $3,215,584. This represents an increase of $798,384, or 33.0% over the Fiscal Year 2006 adopted budget. The City is insured in the areas of general liability, property and auto liability, and workers compensation. The General Fund, Water & Sewer Fund, Health Fund, Fire Fund, and Equipment Services Fund are billed to cover actual premium costs and claims and to maintain an adequate reserve balance. Given the diversity of the Workers Compensation, Property and Casualty Fund, the fund is divided into the following categories to enhance accountability and budget control. General Insurance Fund Revenue and Expense Summary Adopted Adopted Percent Budget Budget Change Revenues Interfund Transfers $2,275,500 $3,066, % Interest Income 120, , % Recoveries 21,700 23, % Total Revenues $2,417,200 $3,215, % Expenses Workers Compensation $941,100 $1,025, % Property 1,193,100 2,007, % Casualty 283, , % Total Expenses $2,417,200 $3,215, % Revenues Interfund Transfers: $3,066,399 Interfund transfers increased by $790,899 or 34.8%. This revenue is from administrative fees charged to other funds for the service of workers compensation and property/ casualty. The fee for workers compensation is based on the number of employees per fund. The charge for property/ casualty is divided amongst the General Fund, Fire Fund and Water & Sewer Fund. Interest Income: $126,000 Projected interest income will increase by $6,000 or 5.0% in Fiscal Year The amount reflects interest earnings from fund balance. Recoveries: $23,185 Projected recoveries will increase $1,485 or 6.8% in Fiscal Year 2007 primarily due to property damage recoveries. Expenses Workers Compensation: $1,025,500 This represents an $84,400 or 9.0% increase over Fiscal Year 2006, due mainly to increase in insurance premium costs. Property and Casualty: $2,007,084 and $183,000 respectively This represents an $813,984 or 68.2% increase for Property due primarily to an increase in insurance premium costs. Casualty decreased $100,000 or 35.3% from Fiscal Year 2006 Adopted Budget. 71

74 Coral Springs Charter School F und Charter Schools USA (CSUSA), a professional education management company, operates the school on behalf of the City. Revenues Intergovernmental: $11,119,911 This revenue represents funds received from Broward County for students attending the Coral Springs Charter School. This increased $925,831 or 9.1% over Fiscal Year This is due to an increase in both state allocated revenues including transportation and capital outlay revenue. Miscellaneous Revenue: $37,000 This revenue relates to State and local grants. Appropriation of Fund Balance: $38,000 This revenue is offset by capital expenditure purchases. Operating Expenditures (Charter School USA): $9,894,911 This represents operating expenditures needed to operate the Coral Springs Charter School. This increased by $1,091,231 or 12.4% and is mainly due to higher costs for compensation and benefits, professional services, vendor services and instructional expenses. Transfer to General Fund: $1,300,000 This represents operating expenditures needed to operate the Coral Springs Charter School including telephone, electricity, cable/satellite, water and sewer, waste disposal, security, pest control, maintenance and cleaning supplies, building and equipment repairs and maintenance. This will also include cost for debt service. This represents a $100,000 or 8.3% increase over Fiscal Year 2006 Adopted Budget. Expenditures Coral Springs Charter School Fund Revenue and Expenditure Summary Adopted Adopted Percent Budget Budget Change Revenues Intergovernmental $10,194,080 $11,119, % Miscellaneous Revenue 32,000 37, % Approp. of Fund Balance 54,300 38, % Total Revenues $10,280,380 $11,194, % Expenditures Operating Expenditures $8,803,680 $9,894, % Transfer to General Fund 1,200,000 1,300, % Capital 276, % Total Expenditures $10,280,380 $11,194, % 72 Fiscal Year 2007 Annual Budget

75 Coral Springs Center for the Arts Fund Professional Facility Management (PFM), a professional management company, operates the Center for the Arts on behalf of the City. The Center for the Arts is 77,000 square feet and includes both a 1,471 seat performing arts theater and a 12,000 square foot fine arts museum. The theater has approximately 157,000 in attendance each year, and the museum has 35,000. The Museum is managed and operated under a lease agreement between the City and the Coral Springs Museum of Art, Inc. (CSMART), a 501(c)(3) nonprofit. Revenues PFM Shared Revenues: $245,000 This represents operating revenue from Professional Facility Management (PFM). This revenue is based on a percentage of overall profits generated from the theater and museum. There is no change from Fiscal Year 2006 Adopted Budget. Interfund Transfers: $558,000 This represents interfund transfers from the General Fund indicating no change from Fiscal Year 2006 Adopted Budget. Expenses Theater: $560,000 Operating expenses have remained the same. This expense is needed to operate the Center for the Arts Theater. This includes personnel, benefits, and other operating expenses. Of this total, $495,000 is used for theater operations and an additional $65,000 is for maintenance. Museum: $63,000 This represents Operating expenses needed to operate the Coral Springs Museum of Art. Personnel and benefits are now subsidized through the General Fund budget. There is no change from Fiscal Year Capital: $180,000 This represents Capital expenses needed to operate the Center for the Arts Theater and Museum. No change from Fiscal Year Coral Springs Center for the Arts Fund Revenue and Expense Summary Adopted Adopted Percent Budget Budget Change Revenues PFM Shared Revenues $245,000 $245, % Interfund Transfers 558, , % Total Revenues $803,000 $803, % Expenses Theater $560,000 $560, % Museum 63,000 63, % Capital 180, , % Total Expenditures $803,000 $803, % 73

76 Conference Center Fund The Fiscal Year 2007 Conference Center Fund budget is programmed at $180,000. The Conference Center is approximately 30,000 square feet attached to a full service Marriott Hotel containing 241 rooms, comprised of 214 guest rooms and 27 suites. The Conference Center is managed and operated under a lease agreement between the City of Coral Springs and John Q. Hammonds, owner and operator of the Marriott Hotel. The agreement states the City of Coral Springs is responsible for furniture, fixtures and equipment on the premises. Expenditures The expenditures incurred in this fund are capital expenditures to replace furniture, fixtures and equipment as outlined in the Facilities Management Agreement. Revenues The lease agreement states that the management company will provide the City of Coral Springs with an annual lease payment in its sixth operational year (March 2005) and thereafter. This fee is described as the facility lease payment and will be used to offset any capital expenditures incurred to maintain the Conference Center. Conference Center Fund Revenue and Expenditure Summary Adopted Adopted Percent Budget Budget Change Revenues Facility Lease Payment $180,000 $180, % Interfund Transfers CIP 250, % Total Revenues $430,000 $180, % Expenditures Capital $250,000 $ % Future Capital 180, , % Total Expenditures $430,000 $180, % 74 Fiscal Year 2007 Annual Budget

77 Public Art Fund The Fiscal Year 2007 Public Art Fund budget is programmed at $241,500. Revenues The only source of revenues for this fund are the Public Art fee receipts collected during the permitting process for new construction and renovations of existing structures. The fee only applies to structures in excess of 12,500 square feet, except residences on less than one acre. Revenues are collected only from those developers who choose not to purchase and maintain public art on their own property. Expenditures The cost of selecting, purchasing, and maintaining public art are the main expenditures of the fund, along with consultants, materials, and supplies needed to support the Public Art Committee. Public Art Fund Revenue and Expenditure Summary Adopted Adopted Percent Budget Budget Change Revenues Public Art Fees $143,000 $241, % Total Revenues $143,000 $241, % Expenditures Capital $143,000 $241, % Total Expenditures $143,000 $241, % 75

78 Equipment Services Fund The Fiscal Year 2007 Equipment Services Fund budget is programmed at $8,704,521. This represents an increase of $1,940,221 or 28.7% more than Fiscal Year The Equipment Services Fund is an Internal Service Fund. This fund accounts for the operating and maintenance costs of the City s vehicles and major equipment. Fuel, maintenance and charge back expenses are determined on a full recovery basis for each fleet asset type. Departments reimburse this fund for these costs through interfund transfers. Chargeback is a current operating expense to gradually pay for the use of an asset during the asset s economic life and provide funding for future replacement of the asset. For Fiscal Years the average annual vehicle acquisition cost, based on the 10 Year Fleet Replacement Program is $3,500,000. In Fiscal Year 1998 the Equipment Services Fund for the first time was self-sustaining. The planned depreciation charge is as follows: Fiscal Year 2007 $2,756,250 Fiscal Year 2008 $2,894,063 Fiscal Year 2009 $3,038,766 Fiscal Year 2010 Future 5% increase yearly Ford Warranty: $251,580 This is money set aside for work done inhouse to repair the Ford Police Vehicles. It was more cost effective to reserve the warranty money and use it on an as-needed basis. When the money is expensed the reserve will be reduced accordingly. Appropriated Fund Balance: $2,640,580 Equipment replacement funding for all vehicles. This revenue is an ongoing accumulation of charges from user departments to replace planned vehicles. The users have been charged through vehicle charge back costs. This is an increase of $1,158,280 or 78.1% from Fiscal Year The increase is due to fluctuations in the vehicles that are due to be replaced. This revenue will be the same as the expense for equipment purchases. Revenues Interfund Transfers: $5,514,920 Revenues are interfund transfers, which are administrative fees charged to other funds (user departments). The revenues are for fuel, maintenance and vehicle charge back and increased $701,920 or 14.6% from Fiscal Year 2006 Adopted Budget. Interest Income: $160,000 Interest earnings from fund balance. This is an increase of $20,000 or 14.3% which reflects actual interest earnings from previous years. Equipment Services Fund Revenue and Expense Summary Adopted Adopted Percent Budget Budget Change Revenue Interfund Transfers $4,813,000 $5,514, % Parkland Maint. Charge 52,420 42, % Interest 140, , % Other 25,000 25, % Ford Warranty 251, , % Approp. Fund Bal./Debt Service 0 70,441 n/a Approp. Fund Balance 1,482,300 2,640, % Total Revenues $6,764,300 $8,704, % Expenses Personal Services $758,886 $801, % Benefits $282,165 $306, % Other Expenses 1,486,375 2,037, % Capital 15,000 50, % Vehicle Charge Back Expense 2,625,000 2,756, % Short Term Debt 62,154 70, % Equipment Purchases 1,482,300 2,640, % Parkland Maint. Charge 52,420 42, % Total Expenses $6,764,300 $8,704, % 76 Fiscal Year 2007 Annual Budget

79 Expenses Personal and Benefit Expenses: $1,107,561 This represents a $66,510 or 6.4% increase from Fiscal Year This increase is due to anticipated salary and benefit increases. Other Expenses: $2,037,689 This represents a $551,314 or 37.1% increase from Fiscal Year This increase is due mainly to increased automotive expense and higher gas and diesel fuel costs. Chargeback Expense: $2,756,250 This represents a $131,250 or 5.0% increase over the Fiscal Year 2006 budget. This charge is a planned increase to user departments to make the fund self-sustaining so we payas-we-go. Short-term Debt Expense: $70,441 This expense increased $8,287 or 13.3% over Fiscal Year 2006 Adopted Budget. Equipment Purchases Expense: $2,640,580 This represents a $1,158,280 or 78.1% increase over the Fiscal Year 2006 budget. This amount is for equipment replacement and is completely funded by the Equipment Services Fund. This total will vary year to year based on the replacement cycle. 77

80 Pension Fund The Fiscal Year 2007 Pension Fund budget is programmed at $7,635,387. This represents an increase of $846,171 or 12.5% from the Adopted Fiscal Year 2006 budget. The Pension Fund accounts for the accumulation of resources to be used for retirement benefit payments to the City s employees. Revenues The $7,635,387 Pension Fund budget consists of the following funding sources: $6,408,197 transfer from General Fund; $144,817 transfer from Water & Sewer Fund; $1,004,278 transfer from Fire Fund; $19,527 transfer from Health and General Insurance (Workers Compensation, Property & Casualty) Funds; $58,568 transfer from Equipment Services Fund. Pension Fund Revenue and Expense Summary Expenses Adopted Adopted Percent Budget Budget Change Revenues Transfers $6,789,216 $7,635, % City Commission Expense: $16,969 There is no change from Fiscal Year Management (ICMA) Expense: $429,435 This represents a $20,600 or 5.0% increase from Fiscal Year This is a defined contribution plan, based on employee salaries. Employee (ICMA) Expense: $1,388,983 This represents a $75,571 or 5.8% increase from Fiscal Year This is a defined contribution plan. Police Pension Expense: $4,200,000 This represents a $200,000 or 5.0% increase from Fiscal Year It is necessary to maintain the appropriate funding levels for the pension s obligation as determined by an actuarial, because it is a defined benefit plan. General Employee Pension Expense: $100,000 This is a single-employer defined benefit plan that was established in 1973 and was closed to new participants in This represents a $50,000 increase or 100.0% from Fiscal Year EMS/Fire Pension Expense: $1,500,000 This is a new defined benefit plan established in 2005 for Firefighters and Paramedics. This represents an increase of $500,000 or 50.0% and is necessary based on maintaining the appropriate funding levels for the pension s obligation as determined by an actuarial. Total Revenues $6,789,216 $7,635, % Expenses City Commission $16,969 $16, % Management (ICMA) 408, , % Employee (ICMA) 1,313,412 1,388, % Police Pension 4,000,000 4,200, % General Employee Pension 50, , % EMS/Fire Pension 1,000,000 1,500, % Total Expenses $6,789,216 $7,635, % 78 Fiscal Year 2007 Annual Budget

81 Debt Service Fund Revenues The Fiscal Year 2007 Debt Service Fund budget is programmed at $6,712,657. This represents an increase of $801,342 or 13.6% from the adopted Fiscal Year 2006 budgeted revenues. Revenue sources for the Debt Service Fund Fiscal Year 2007 budget include: Ad Valorem Taxes: $1,922,779 Ad valorem taxes represent a levy on the assessed value of real and personal property. These bonds are voter approved for a specific project/purchase. The debt service millage rate is calculated separately from the operating millage rate. Transfer from General Fund: $3,839,771 The transfer from the General Fund is the amount the General Fund has accumulated in debt service payments (principal and interest) for the outstanding Franchise Revenue Bonds and Variable Rate Debt. Transfer from Fire Fund: $270,037 The transfer from the Fire Fund is the amount Fire Fund has accumulated in debt service payments (principal and interest) for the outstanding Franchise Revenue Bonds and Variable Rate Debt. Transfer from Equipment Services Fund: $70,441 The transfer from the Equipment Services Fund is the amount Equipment Services has accumulated in debt service payments (principal and interest) for the outstanding Variable Rate Debt. Interfund Transfer: $600,000 This represents the transfer from another fund into debt services. Interest Income: $9,629 This represents interest that is earned from available fund balance. The amount fluctuates with the market. Allocation of Franchise Issue: Principal/Interest General Fund $1,628,296 Fire Fund 132,860 Revenue Bond 2004 $1,761,156 Allocation of FIFC Issues: Principal/Interest General Fund $1,516,447 Fire Fund 51,275 Equipment Services 70,441 FIFC 2001A $1,638,163 General Fund $695,028 Fire Fund 85,902 FIFC 2002B $780,930 Total General Fund $3,839,771 Total Fire Fund 270,037 Total Equipment Services Fund 70,441 Debt Service Fund Total Revenues $6,712,657 Interfund Transfer 8.9% Ad Valorem Taxes 28.7% Equipment Services and Interest 1.2% Fire Fund 4.0% General Fund 57.2% 79

82 Expenditures The Fiscal Year 2007 Debt Service Fund is programmed at $6,712,657 to retire the outstanding principal and interest related to the City s outstanding debt issues. The debt issues and their projected September 30, 2006 outstanding balances consist of: General Obligation Bonds: $3,080,000 General Obligation Refunding Bond Series 1994 was refunded to Series 2003A with an outstanding balance of $2,215,000; $4,705,000 General Obligation Bond Series 1998 A&B was refunded to Series 2005A with an outstanding balance of $4,670,000; $5,855,000 General Obligation Bond Series 1998 C&D issued September 1998 was refunded to Series 2005B with an outstanding balance of $5,480,000. Franchise Revenue Bonds: $21,400,000 Franchise Revenue Bond Series 1994, 1996, 1998 & 1999 was refunded to Series 2004, of which $19,235,000 is outstanding; Variable Rate Debt - Florida Intergovernmental Financing Commission (FIFC): $38,545,000 FIFC Series 2001A, issued on June 2001, $38,545,000 is outstanding; $8,875,000 FIFC Series 2002B issued on December 2002, $6,750,000 is outstanding. The voter-approved debt service millage required to fund the $1,930,408 in Fiscal Year 2007 payments toward the City s total outstanding general obligation debt is at $ per $1,000 of total taxable assessed value. This represents a 15% decrease compared to the Fiscal Year 2006 voterapproved debt service millage of $ The following assumptions are used to determine debt service. In Fiscal Year 2007, the City anticipates two separate debt issues, a $13.6 million General Obligation Bond issue and a $17.0 million Water & Sewer Revenue Bond issue. The assumptions are used for future debt in the Five Year Forecasts. Franchise Revenue Bond Debt 15 years Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Water & Sewer Revenue Bond Debt 20 years Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Debt Service Fund Total Expenditures $6,712,657 Franchise Revenue Bonds 26.3% Variable Rate Debt 36.0% GeneralO bligation Bonds 37.7% 80 Fiscal Year 2007 Annual Budget

83 Debt Management The City of Coral Springs has a combined outstanding net bond debt of $93,645,000 as of October 1, This debt consists of the following: General Obligation Bonds $12,365,000 Franchise Revenue Bonds $19,235,000 Capital Revenue Bonds $45,295,000 Water/Sewer Rev Bonds $16,750,000 The City plans on issuing $13.5 million in General Obligation (GO) Bonds, Series 2006 to fund the Mullins Master Plan project and up to a $17.1 million Water/ Wastewater Revenue bond issue in Fiscal Year The proceeds from this issue will be used to finance projects during the first three years of the recently completed Utility Master Plan. With the issuance, refunding and retirement of debt, the City s total combined debt as of October 1, 2007 is anticipated to be $119,420,000: General Obligation Bonds $24,780,000 Franchise Revenue Bonds $18,120,000 Capital Revenue Bonds $44,770,000 Water/Sewer Revenue Bonds $31,750,000 For the benefit of City s residents and the City Commission, the following is a review of each of these debt sources and proposed action relating to the City s future debt issues. The City finances major capital equipment and facilities based on the asset life of the capital equipment. It is not prudent to spend operating cash on assets that have lives greater than five years. This is because long-lived capital items are paid for gradually over their useful lives by an annual depreciation charge to the current accounting period. In addition, current relative low interest rates make debt financing very economical and prudent vis-a-vis cash financing. The City follows two self-imposed financial policies in relation to Debt Management. First, Annual General Fund debt service expense is limited to 12.5% of the total General Fund budget. The General Fund expenditures for Fiscal Year 2007 are $92,695,732. The budgeted annual debt service is $3,839,771 or 4.1% of the General Fund budget. This is inclusive of the debt service required for the Capital Revenue Bonds. Second, the City Commission also has adopted a debt policy that limits the amount of General Obligation Debt to a maximum of 5% ($474,221,606) of the City s taxable assessed value ($9,484,432,125). The City s current outstanding General Obligation Debt of $12,365,000 represents only 0.13% of the City s taxable assessed value or 2.6% of the 5% self imposed limitation. General Obligation Debt The City s $12,365,000 net General Obligation (GO) Debt is secured by a voter approved ad valorem tax millage. The current dedicated debt millage is $ per $1,000 of assessed value. The Fiscal Year 2007 debt service requirement for the City s outstanding GO Debt is $2,022,513. Fitch Rating Service, Moody s Investors Service, and Standard & Poor s rate the City s GO bonds the highest quality : AAA, Aaa, and AAA, respectively. The City s Direct Net Debt Per Capita is $593 based on the Fiscal Year 2006 City official population census of 129,615. By comparison, Moody s Investors Service reports that for cities with populations 100, ,999 the Median Direct Net Debt Per Capita is $931 or 57% higher. The 2003 GO Refunding Bond Series A, dated May 1, 2003, issued $3,080,000 and of which $2,215,000 will be outstanding as of October 1, 2006 (2.5826% TIC). This bond was issued to refund $3,015,000 of the GO Bond Series The 2003 GO Refunding Bond Series B, dated May 1, 2003, issued $4,120,000 and was paid entirely off during Net Outstanding & Proposed Debt Issues As Of October 1, 2006 $ $ $ $80.00 $60.00 $40.00 $20.00 $0.00 Millions $ $25.87 $13.50 $12.37 $19.24 $45.30 G.O. Bonds Revenue Bonds Capital Revenue Bonds $33.85 $17.10 $16.75 Water/Wastewater $30.60 $93.66 Total Outstanding Proposed 81

84 Fiscal Year 2006 (1.4254% TIC). This bond was issued to refund $3,980,000 of the GO Bond Series This combined refunding of the 2003 GO Refunding Bond Series A and the 2003 GO Refunding Bond Series B produced an average annual debt service savings of $50,000 and a one-time savings of $382,000. The 2005 GO Refunding Bond Series A, dated July 6, 2005, issued $4,705,000 of which $4,670,000 will be outstanding as of October 1, 2006 (3.2984% TIC). This bond was issued to refund $4,655,000 of the GO Bond Series 1998 A&B. The 2005 GO Refunding Bond Series B, dated July 6, 2005, issued $5,855,000 of which $5,480,000 will be outstanding as of October 1, 2006 (3.5803% TIC). This bond was issued to refund $6,195,000 of the GO Bond Series 1998 C&D. The 1998 GO Refunding Bond Series A & B, was issued to refund $5,915,000 of the GO Bond Series The 1998 GO Bond Series C & D, funded the North Community Park (31/35) and a gymnasium located at Mullins Park on Coral Springs Drive. The 2006 GO Bonds, to be delivered October 4, 2006, will issue $13,500,000 (4.1957% TIC). This bond is being issued to fund the Mullins Master Plan project. This project will provide additional needed Public Safety Building space, a new fire station, and upgrade improvements to provide addtional parking and better access to Mullins Park. Even with this new issue, the debt millage rate will be maintained or will incrementally decline each year during the Five Year Forecast period because of the fact that the City paid off in full (redeemed) its outstanding GO Bonds Series 2003 B during Fiscal Year 2006 and management actions based on financial polices that require the judicious use of excess reserves. Revenue Bonds The Series 2004 Franchise Revenue Refunding Bonds, dated October 28, 2004, issued $21,400,000 of which $19,235,000 will be outstanding October 1, 2006 (3.59% TIC). This series refunds the 1994, 1996, 1998, and the 1999 Series Franchise Revenue bonds. This issue is expected to generate a Present Value Savings of $1,432, that equates to % of Par of the Prior Issues. The series 1994 Franchise Revenue Bonds were issued for the purpose of refunding the Franchise Revenue Bond Anticipation Notes, Series 1993 ($1,737,500) and for other various projects which included: the Westside Public Works Facility, Sports Field Lighting, Parks & Recreation Equipment and Improvements, Park of Industry Infrastructure Improvements, Public Safety Building Improvements and other sundry items. The Series 1996 Franchise Revenue Refunding Bonds, refunded $15,530,000 of the 1991 Franchise Revenue bonds and provided $1,335,000 to partially finance the City Conference Center and the following listing of other major projects: Community Park Renovations $2,215,000 Betti Stradling Park $2,100,000 Westside Maintenance Complex Phase II $980,000 North Community Park $800,000 City Centre Renovations Phase II $597,500 Boys & Girls Club $1,000,000 The Series 1998 Franchise Revenue Refunding Bonds, refunded the Franchise Revenue bond series 1995, dated January 1, 1995, and partially refunded $527,000 of the 1997 Sales Tax Revenue bonds series The Series 1999 Franchise Revenue bonds, funded construction of improvements for the Corporate Park, Sportsplex, Cypress Pool and other various projects throughout the City. Debt Service As A Percentage of General Fund Total Expenditures 15.00% 10.00% 9.83% 9.76% 8.99% 9.31% 5.00% 7.33% 3.90% 3.91% 4.14% 3.71% 5.79% 6.14% 6.35% 6.59% 5.51% 0.00% Actual Budget Forecast 82 Fiscal Year 2007 Annual Budget

85 Capital Revenue Bonds The City has issued through the Florida Intergovernmental Financing Commission $38,545,000 (Series 2001A dated May 31, 2001) in Tax-Exempt Capital Revenue Bonds of which $38,545,000 are outstanding as of October 1, These bonds in part refinanced the City s three remaining Sunshine State Governmental Financing Commission Tax-Exempt Commercial Paper Revenue Notes totaling $28,315,000. Approximately $5,640,000 funded new capital projects such as the Corporate Park Improvements Phase II, Fill for Golf Course, Median Improvements, Woodside Dr. Roadway Improvements, and many other smaller capital projects. The Sunshine revenue notes funded various projects, i.e., Town Center, Corporate Park Improvements, Construction/ Renovation of four Fire Stations, Canal Paving Project, Coral Springs Mall Project, Charter School, Mullins Park Maintenance Center, firing range baffling, fire apparatus, Sportsplex Regional Park, street resurfacing, Town Center, median improvements and other projects and equipment of less significance with useful lives of up to 20 years. The City issued through FIFC 4.675% fixed-rate Capital Revenue Bonds and then entered into an Interest Rate Swap Agreement with J.P. Morgan for a weekly variable interest rate (published TBMA Municipal Swap Index Rate plus 17.5 Basis Points). This agreement can be called by the underwriter in seven years. If not called the agreement remains in effect for ten years. The average interest rate paid on the City s Series 2001A Capital Revenue Bonds during Fiscal Year 2006 was 3.4% or basis points less than the 4.675% fixed rate. The City entered into a second Exempt Capital Revenue Bond issue through the Florida Intergovernmental Financing Commission (Series 2002B, dated December 11, 2002) in the amount of $8,875,000 of which $6,750,000 are outstanding on October 1, The loan term is 15 years with a final maturity date on September 1, Initially the City is benefitting from a variable interest rate (M-Star Rate) but also has a conversion privilege to convert to a fixed interest rate upon providing proper notice. The average annual equivalent interest rate the City has paid on this issue in Fiscal Year 2006 was 4.0%. These bonds were used to finance new capital projects such as the Fire Training Facility, the JJJ High School Improvements, Institutional Network, the Road Resurfacing Program and many other smaller capital projects. G.O. Debt Outstanding Balance As A Percentage of Total Taxable Assessed Value 4.00% 3.00% 2.00% 1.00% 0.80% 0.70% 0.60% 0.50% 0.00% % 0.53% 0.49% 0.41% 0.34% 0.29% 0.23% 0.18% 0.13% Future Debt Issues The City has the capacity to fund future issues. An analysis was performed to determine the City s non ad-valorem debt capacity. These non ad-valorem revenues consist of Franchise Fees, the Utility Service Taxes, the Communications Service Tax, and the Half-Cent Sales Tax. For Fiscal Year 2006 the primary bondable sources of non ad-valorem revenues of the City were as follows: Fiscal Year Franchise Fees $8,089,000 Utility Service Taxes $8,753,000 CST $5,750,000 Half-Cent Sales Tax $7,550,000 With the issuance of additional Franchise Revenue Bonds, the City added the Utility Service Tax as a source of Pledged Revenue. With the 1.40x Additional Bonds Test, the maximum debt service that cannot be exceeded is $16,138,000 ($22,593,000/1.40x). Assuming that a new Franchise Tax bond issue is wrapped around our existing debt service with a final maturity of 2026, the City s bonding capacity is $209,900,000.* The City also has available the Half-Cent Tax for bonding purposes. At current interest rate levels and assuming a 1.40x Additional Bonds Test, the City s additional revenue bond capacity is: 10 years $42,670, years $57,920, years* $70,150, *These additional revenues provide a total 20 year bonding capacity of approximately $280,100,000. In Fiscal Years the CIP requires revenue bonds to fund $54,302,376 (excluding W & S Fund) of future capital improvements. 83

86 Water/Sewer Revenue Bonds The Water and Sewer Refunding Bonds Series 1998 dated April 1, 1998, issued $9,675,000 of which $9,255,000 is outstanding at October 1, 2006 (4.8436% TIC). This issue refunded the Water and Sewer Revenue Bonds Series 1992 of $8,915,000. These bonds were utilized to fund the first phase of Water Utility Improvements of the City s Master Plan. The Water and Sewer Revenue Refunding Bonds Series 2002 dated July 30, 2002, issued $15,125,000 of which $7,495,000 is outstanding at October 1, This series refunded the 1992 A Refunding Series 2002 bonds which refunded the 1985 & 1986 Series bonds that were outstanding at the time. The Water and Sewer Refunding Bonds Series 2002 (uninsured) are rated AAA and Aa1 by Fitch Rating Service and Moody s Investors Service, respectively. The Water/Sewer Projects consisted of the following: Water Supply Improvements Pumps and Mains $2,730,000 New Wells $600,000 Well Rehabilitation $425,000 Water Distribution Improvements Ground Storage $2,000,000 Pipe Line Replacement $600,000 Water Treatment Improvements Rehab of Treatment Plant $935,000 Maintain 12-MGD Plant Cap $3,700,000 The City plans on issuing up to a $17.1 million Water/ Wastewater Revenue bond issue in Fiscal Year The proceeds from this issue will be used to finance projects during the first three years of the recently completed Utility Master Plan. The debt service assoiciated with the new bond issue will be wrapped around the Water and Sewer Fund s existing debt service obligation to produce cost savings and a level debt service for the Utility Fund. Remaining Percentage of Debt Capacity of City s Self-Imposed 5% Limit 100.0% 84.0% 86.0% 88.0% 89.5% 87.3% 89.4% 90.2% 91.8% 93.1% 94.3% 95.4% 96.5% 94.5% 80.0% 60.0% 40.0% 20.0% 0.0% Fiscal Year 2007 Annual Budget

87 Capital Improvement Program Overview The combined six-year General, Fire, Water & Sewer, Center for the Arts, Equipment Services, Charter School, Public Art and Tree Trust Funds Capital Improvement Program (CIP) totals $157,051,169.(Fiscal Years 2007 through 2012). The CIP consists of $81,480,065 in General Fund projects (including EMS), $2,036,924 in Fire Fund projects, $47,065,850 in Water & Sewer Fund projects, $180,000 in Coral Springs Center for the Arts Fund projects, $1,000,000 in the Conference Center, $310,000 in Coral Springs Charter School Fund, $23,868,330 in the Equipment Services Fund, $412,500 in Tree Trust Fund and $697,500 in Public Art Fund projects. The CIP has been developed in accordance with department needs, the Comprehensive Plan Capital Improvement Element and the Water & Wastewater 1991, 1996 and 2006 Master Plan Updates. The CIP lists the capital project item to be undertaken or purchased, the year which it will be started, the anticipated capital outlay each year, the estimated operating and revenue budget impact, and the method of financing the expenditure. The CIP element for Fiscal Year 2007 is programmed at $31,289,749. This amount CIP Fiscal Years $157,051,169 Water & Sewer Fund 30.0% O ther 1.0% Fire Fund 1.3% Equipment Services Fund 15.2% consists of $20,819,035 in General Fund capital (including EMS), $1,115,284 in Fire Fund capital, $5,988,850 in Water & Sewer Fund capital, $180,000 in Coral Springs Center for the Arts Fund capital, $2,832,580 in Equipment Services Fund capital, $112,500 in Tree Trust Fund capital, and $241,500 in Public Art Fund capital. CIP Fiscal Year 2007 $31,289,749 Water & Sewer Fund 19.1% Conference Center Fund 0.6% General Fund 51.9% Fire Fund 3.6% Equipment Services Fund 9.1% O ther 1.7% General Fund 66.5% The Capital Improvement Program began in early January with changes that made the process more userfriendly, efficient and effective. Projects are divided into three primary categories: Fleet Replacement, Computer Replacement, and Capital Projects. The Fleet Replacement Form identifies the vehicle type, quantity, total cost, replacement units (vehicle identification numbers), model type, and specialty items. Also, the form requests current details on replacement vehicles for Fiscal Year 2007 which includes justifications and current year, miles and condition of each replacement vehicle. A Citywide inventory was conducted on all computers and printers. A standardized replacement schedule was implemented to determine a replacement cycle. A Capital Project Form was used for all other capital purchases. In January 1998, the City s Senior Management established a Business SWAT Team. The purpose of the team was to work on projects that are mission critical, interdepartmental, and likely to benefit from data analysis. The first project assigned to the SWAT Team was to improve the City s strategic planning budgeting process. 85

88 The team s objective was to move the City s strategic planning/budgeting process closer to the ideal as set forth in the Sterling Criteria (a process that is driven by and systematically enables the City to continuously improve its ability to meet and exceed residents expectations). One of the key improvements to the process is to better link the Capital Improvement Program to the Strategic Plan. This was accomplished by preparing the Project Description Forms after the Strategic Plan was implemented. All projects had to be linked to the Strategic Plan. The CIP Review Committee was restructured. It consisted of the City Manager s Office, the department requesting the capital and the representatives from Financial Services. Departments discussed their capital items and further justification and research was requested during the meetings. If the justification proved to be valid and the capital was part of the City s overall strategic plan, the project was approved. In 1994 the City Commission began a process of strategic planning designed to identify the issues that must be addressed to achieve our mission and goals. The Strategic Plan creates a shared vision for the future of the community and the Commission s seven priorities identifies the vital issues. The long-range policy issues developed by the City Commission emphasize the values of our customers: Customer-Involved Government, Financial Health & Economic Development, Excellence in Education, Neighborhood & Environmental Vitality, Youth Development and Family Values, Strength in Diversity and Traffic, Mobility & Connectivity. Each project in Fiscal Year 2007 is linked to the Strategic Plan as it relates to the City Commission s seven priorities. Prior to being included in the six- year Capital Improvement Program, each potential project is analyzed to determine its financial impact on operations, operating expenditures, and revenues. The total cost of each recommended project is identified as part of the capital budgeting process and associated operating expenses are included in the operating budget. In the CIP, the Project Description Form for each project identifies expected debt service costs, including interest rate and life expectancy assumptions, as well as operating and maintenance costs for new equipment. Funding for all replacement rolling stock, such as vehicles, is in the Equipment Replacement Fund. In Fiscal Year 1998 the Equipment Services Fund became self-sufficient through the direct charge back of depreciation cost to user departments. This means that the City will have a much greater portion of its fleet financed via operating expense pay as we go rather than long-term debt. The City is in the process of developing a Facilities Maintenance Program that will also be self-funding. The CIP was developed with the following guidelines: A capital improvement project is defined as a major construction, expansion, purchase, or major repair/ replacement of buildings, utility systems, streets, or other physical structure or property which has an estimated total expenditure of $5,000 or more and generally has an expected life of at least five years. The addition of another fiscal year plus the current year in order to insure a true Five-Year Forecast. Capital items under $5,000 are generally included in the various Fiscal Year 2007 funds operating budgets. Capital improvements are programmed and scheduled based on the City s projected financial ability to purchase and maintain the capital project. All projects are prioritized and ranked based on criteria including the strength of the linkage of undertaking the capital expenditure to support the City s strategic priorities. General Fund debt service expenditures will not exceed 12.5% of the total annual General Fund budget. Voter approved general obligation debt will not exceed 5.0% of the City s total taxable assessed valuation. Funding for capital expenditure items will come from the following sources: Current General Fund, Fire Fund, and Water & Sewer Fund Operating Revenues these revenues will generally be used to purchase modest, routine operating capital items. Franchise Revenue Bonds this consists of debt that is secured through the City s General Fund franchise revenues. Water & Sewer Revenue Bonds the Water & Sewer Fund is operated on a self-sustaining basis governed by matching revenues with current expenditures and debt service requirements. Revenue bonds are issued to increase plant capacity and upgrade the system. These bonds are secured by the utility s revenue stream. General Obligation Bonds this source of revenue requires voter approval and is used to finance major capital projects with an expected life of years. Debt retirement is achieved through a special Ad Valorem tax debt millage separate from the General Fund Ad Valorem operating millage. Variable Rate Debt this source of revenue will be used to purchase capital items through the Florida Intergovernmental Financing Commission (FIFC) with a contractual obligation specifying payment terms, including principal and interest to be paid over a period of time. Equity Financing this source of revenue comes from surpluses that are generated in previous years. When the City Equity Finances some of its CIP, it reduces the amount of debt that would have to be issued. Tax Incremental Financing (TIF) this source of revenue captures the future tax benefits of real estate improvements in a designated area to pay the present cost of these improvements. 86 Fiscal Year 2007 Annual Budget

89 The adopted six-year CIP provides the necessary components of a sound Capital Improvement Program. The CIP is updated annually to make adjustments for changing capital needs, changes in availability and cost of funds, and to add a year of programming to replace the year just completed. The replacement program has been an instrumental program ensuring the financial health of the City. Currently, two programs are in place and a third is in development. The first program is the 10 Year Fleet Replacement Program. This program is completely self-funded and all vehicles are purchased with cash. The second program is the 10-Year Computer Replacement Program. This program is in its fourth year and is fully funded for the General Fund. All computers and printers in the City will be purchased with cash. The charts below indicate the future plans for funding for both programs. The third program is the 20 Year Facilities Maintenance Program. The program has been designed and deployed and funding is underway. In summary, the Capital Improvement Program is an economical and responsible financial plan to ensure quality public services today and in the future. Collectively, the CIP and the Five-Year Forecast serve as a road map to intelligently plan for the City s future. Analysis of Fleet Replacement Program Fiscal Contributed Interest Total Remaining Year Expenditures Depreciation Earnings Contributions Balance 2007 $2,997,950 $2,756,250 $231,748 $2,987,998 $9,609, ,472,300 2,894, ,328 3,230,390 9,841, ,299,848 3,038, ,463 3,383,229 8,752, ,918,920 3,190, ,346 3,497,050 8,949, ,285,786 3,350, ,248 3,663,487 6,694, ,821,860 3,517, ,308 3,752,059 6,160, ,722,040 3,693, ,627 3,909,266 7,248, ,702,367 3,878, ,686 4,132,007 8,658, ,376,776 4,072, ,035 4,375,272 10,331, ,757,970 4,275, ,587 4,637,435 9,591, ,012,953 4,489, ,710 4,825,351 9,659,095 Analysis of Computer Replacement Program Fiscal Contributed Total Remaining Year Expenditures Depreciation Contributions Balance 2007 $328,250 $318,421 $318,421 $645, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,889 87

90 Impact of CIP on Operating Budget The table below summarizes the Impact of Net Operating Costs, Operating Capital, and Debt Service for all capital projects by fund for Fiscal Year In Fiscal Year 2007, Florida Intergovernmental Financing Commission (FIFC) Variable Rate Debt will not be issued. It is important to note that 32% of Fiscal Year 2007 Capital will be funded by cash and/or equity which reduces the operating impacts of capital purchases to the operating budget. The City s Five-Year Forecasts include Capital Improvement Program (CIP) operating and Debt Service impacts for all years. CIP Incremental Impact All Funds Fiscal Year 2007 Operating Budget $134,396,681 CIP Impact $3,789,121 Capital Improvement Budget $31,289,749 How CIP Impacts the Operating Budget Fiscal Year 2007 Net Operating Costs Net Operating Costs include all new expenditures associated with a project, offset by any new revenues generated by that project. Operating Capital Operating capital is for projects that are funded by operating cash. Each fund has money reserved to make appropriate purchases. Normally this funding source is used for projects that have a short life expectancy. All equipment replacement is funded by operating capital. Debt Service Net Operating Operating Debt Total Fund Name Costs* Capital Service Impact General Fund $48,000 $400,000 $0 $448,000 Fire Fund Water & Sewer Fund 75,000 60, , ,541 Equipment Services Fund 0 2,640, ,640,580 C.S. Center For The Arts Fund 0 180, ,000 Total Net Costs $123,000 $3,280,580 $385,541 $3,789,121 * Includes offsetting revenues Debt Service is the amount of interest and principal payments the City will incur during a fiscal year. In Fiscal Year 2007, the City anticipates two separate debt issues: a $17 million Water & Sewer Revenue Bond issue and a $13.5 million General Obligation Bond issue. The General Obligation Bond issue does not impact the City s Operating Budget. On the CIP Project Description Form, Debt Service is reported for the current fiscal year only. It is important to note that the cost of existing debt will continue based on the amortization schedule of each respective bond issue, usually 15 to 20 years. The Capital Improvement Program provides detailed information for all CIP projects/items with capital outlays greater than $5,000 that the City plans to construct or purchase during Fiscal Years 2007 through Each department submitting a capital acquisition request completes a CIP Project Description Form. If the project has additional operating revenue or income, it is indicated on this form. Please refer to the Sample Project Description Form on page CIP Funding Sources (Pay-as-you-go Financing) other than issuing new debt: Equity Funding $6,723,525 W&S R&R Fund 75,000 W&S Impact Fees Fund 165,000 Tree Trust Fund 112,500 Public Art Fund 241,500 Tax Increment Financing (TIF) 75,000 Grant Funding 1,462, Fiscal Year 2007 Annual Budget

91 Impact of CIP on Operating Budget (continued) Fleet Vehicles The Equipment Services Fund is an Internal Service Fund and accounts for the operating and maintenance costs of the City s vehicles and major equipment. Fuel, maintenance and chargeback expenses are determined on a full recovery basis for each fleet asset type. Departments reimburse this fund for these costs through interfund transfers. Chargeback is a current operating expense to gradually pay for the use of an asset during the asset s economic life and provide funding for future replacement of the asset. When there is a new purchase added to fleet, the impact to the operating budget is for fuel, maintenance, and chargeback expense. Each expense item is based by vehicle type. The chart shows the impact for new vehicles added to fleet. The total impact for fuel, maintenance and chargeback to the Fiscal Year 2007 budget is $80,095. New Vehicles- Operating Costs Vehicle Type Quanity Fuel/Maint Chargeback Total Police Vehicles 2 $7,350 $10,160 $17,510 Code Pickup 1/2 Ton Mini 1 1,925 2,945 4,870 Equipment Cab & Chassis 1 2,268 1,800 4,068 Parks Pickup 1/2 Ton 2 3,850 5,890 9,740 Parks Workman 1 1,360 1,780 3,140 Parks Pickup 3/4 Ton 1 2,030 2,908 4,938 EMS Rescue Vehicle 1 5,663 21,390 27,053 W&S Trac Hoe ,000 3,489 W&S Dump Truck 1 Ton 1 2,268 3,019 5,287 Total Operating Impact 11 $27,203 $52,892 $80,095 89

92 Project Description Forms On-Line In Fiscal Year 2004 the Capital Improvement Program was placed on the intranet. This allows City Departments to go on-line and access existing projects and create new projects. Departments can add, modify, delete, and view projects that were submitted in previous years. They have access to this site during the budget input time-frame. The information from the project description forms is gathered and downloaded into Access. This software works as a database. A database stores information in an electronic format. Having information in a data base allows us to generate and print reports that extract specific information from the database and format it in an easyto-read style. Reports can be created by funding source, project costs, departments, strategic priority, etc. The database can be manipulated to accommodate any specific requests needed. Access database objects can be exported into a text format. The information is placed in a publishing software and styles are applied to enhance the appearance and the budget document is created. The images are examples of intranet pages that allows the user to choose a function of adding a new project or viewing/modifying existing projects. Departments can print their forms from this screen. 90 Fiscal Year 2007 Annual Budget

93 Sample Project Description Form City of Coral Springs Project Description Form A typical Project Description Form from the Capital Improvement Program Budget. FUND: General Fund DEPARTMENT: Parks & Recreation PROJECT TITLE: Mullins Park Renovations STRATEGIC PRIORITY: Neighborhood & Environmental Vitality QUANTITY: Cumulative debt service costs are budgeted in the fund responsible for the new capital project. NEW X REPLACEMENT CARRYOVER PART OF COMPREHENSIVE PLAN/CAPITAL ELEMENT(YES/NO): No FUNDING SOURCE: Fund Balance Debt Service Additional Operating Cost Fiscal Year Cost $150, $150, $150, $150, Total $600,000 Project Description: Additional Revenue/Income This project is the continuing upgrade of facilities and equipment at Mullins Park. Based on life expectancy of various items, we are preparing to make necessary repairs to the following areas: - Bleacher upgrades on Heafy and Demming Fields (replacing wooden seats) - Resurfacing asphalt walkways - Replacing 4 high fences on Mullins West Fields and Demming Field with 8 high fencing - Bleacher covers on several facilities (Soccer fields and Basketball courts) - Upgrades to restrooms (partitions and lighting) Project Update if Ongoing and/or relationship to Other Projects: This project is directly linked to the Key Intended Outcome of Overall Quality Rating for City Services and Programs Project Alternatives: Leave fields as they are. This creates a drainage and safety concern. Impact of Project to Other Departments (Support Services): Public Works will be involved in the resurfacing of the asphalt walkways and bleacher upgrades. Project Justification: The Coral Springs Athletic Fields are some of the most heavily used fields in the Country. Our fields are used 7 days a week, 12 to 16 hours a day for a minimum of 10 months out of the year. The only time the fields close is for resodding, which takes approximately 2 months per field. We have increased the usage of the fields in recent years because of day time usage by the Charter School, St. Andrews Catholic School, Vista School, Nova University School, the Middle Schools and the Christian Schools. We have been patch sodding annually, but this has caused a quilting effect and has reduced the drainage capability of the fields. The fields have not been graded in over 20 years at Mullins Park and in almost 15 years at Cypress Park. Regarding each field should be on a year cycle in order to keep the fields in the best playable shape possible under these conditions. It also assists in making the fields safer for participants. Incremental operating costs and revenues are budgeted in individual program budgets affected by the new capital project. 91

94 Major Capital Projects by Department Department Description Amount All Hazards Preparedness (Public Works) Generator for Mullins Gymnasium $270,000 All Hazards Preparedness (Police) Portable Traffic Control Signals $220,000 All Hazards Preparedness (Equipment Services) Additional Diesel Fueling Stations $192,000 Center for the Arts Carpeting/FF&E $130,000 Development Services Public Safety Imp/Mullins Master Plan $13,500,000 Development Services New City Hall $400,000 Development Services Traffic Calming $200,000 Development Services CDBG Planning & Admin/Plan Prep/Reporting $186,059 Development Services Street Indexing Signage $158,000 Development Services Housing Rehabilitation $110,235 Emergency Medical Services (EMS) Rescue Unit and Equipment $196,960 Fire Fund Training Simulator Tower $500,000 Fire Fund Fire Station Renovation 71 $227,725 Fire Fund Tactical Rescue Training Equipment $122,700 Fire Fund Equipment for new Fire Pumpers $114,036 Parks & Recreation BMX Track Relocation $250,000 Parks & Recreation Neighborhood Park Renovations $100,000 Parks & Recreation Entranceway Beautification $150,000 Parks & Recreation Linear Parks $175,000 Parks & Recreation Light Fixture Replacement Program $100,000 Parks & Recreation Mullins Park Renovations $100,000 Police Replacement of Underground Fuel Tanks $400,000 Public Art Fund Community Park Artwork $105,000 Public Works N.W. 20th St. Drainage & Sidewalk Upgrades $100,000 Public Works Air Conditioning System Rep & Maintenance $150,000 Public Works Meadows and Dells Drainage Improvements $230,000 Public Works Roof Repair Maintenance/Replacement $211,000 Public Works Closed Landfill Security $175,100 Transportation Road Resurfacing Program $835,400 Transportation Alley Refurbishment Program $185,500 Transportation Guard Rail Installation & Management $136,500 Transportation Downtown Pathways Phase I (CDBG) $109,000 Water Distribution/Wastewater Collection Rehab of Lift Stations 20A and 20B $1,577,000 Water Distribution/Wastewater Collection Filter Valves and Actuators $455,000 Water Distribution/Wastewater Collection Accelators 1 & 2 $247,000 Water Distribution/Wastewater Collection Water Interconnect with Margate $229,000 Water Treatment Replacement of Water Plant Generator $1,500,000 Water Treatment Raw Water Supply WTP $414,000 Water Treatment Existing Well Capacity and Rehab Program $298,000 Water Treatment Raw Water Supply Well Sites $296,000 Water Treatment Replacement of Forest Hills Well Generator $250,000 Water Treatment Site Selection for Six New Raw Water Wells $165,000 Water Treatment Ammoniator Replacement $138,000 Water Treatment Replacement of Lime Silos/Feeders $100, Fiscal Year 2007 Annual Budget

95 Major Capital Projects by Location City Wide Impact A/C Maintenance & Replacement Traffic Calming Portable Traffic Control Signals BMX Track Relocation Road Resurfacing Program Site Selection for New Raw Water Wells Neighborhood Parks Renovation Alley Refurbish Program Light Fixture Replacement Program Planning and Administration CDBG Accelators 1 & 2 Community Park Artwork Alley Refurbishment Program Housing Rehabilitation Linear Parks Guard Rail Installation & Management Filter Valves & Actuators Existing Well Capacity and Rehab Raw Water Supply Metering at Well Sites Additional Diesel Fueling Stations Equipment for New Fire Pumpers Equipment Replacement Items Tactical Rescue Training Equipment Street Indexing Signage Rescue Unit and Equipment Roof Repair/Maintenance Water Interconnect with Margate Closed Landfill Security Downtown Pathways Phase I Fire Station 71 Renovations Center for the Arts FF&E Entranceway Beautification Replace Water Plant Generator & Lime Silos/Feeders Raw Water Supply Metering and Ammoniator Replacements Training Simulator Tower Entranceway Beautification Meadows & Dells Drainage Improvements New City Hall Police Replacement of Underground Fuel Tanks Mullins Park Renovations Generator for Mullins Gymnasium Forest Hills Park Generator Entranceway Beautification Public Safety Improvements Mullins Master Plan Rehab of Lift Stations 20A & 20B NW 20th St. Drainage & Sidewalk Upgrades 93

96 Capital Improvement Summaries All Funds Total Cost S General Fund $20,819,035 $33,638,395 $7,833,723 $6,200,546 $6,635,645 $6,352,722 $81,480,065 Fire Fund 1,115, , , , ,800 63,500 2,036,924 Water & Sewer Fund 5,988,850 5,099,000 9,130,000 9,925,000 11,332,000 5,591,000 47,065,850 C.S. Center for the Arts Fund 180, ,000 Conference Center Fund 0 250, , , , ,000,000 C.S. Charter School Fund 0 310, ,000 Equipment Services Fund 2,832,580 4,694,300 3,369,830 5,989,340 4,310,420 2,671,860 23,868,330 Tree Trust Fund 112,500 60,000 60,000 60,000 60,000 60, ,500 Public Art Fund 241, , , ,000 32,000 4, ,500 Grand Total $31,289,749 $44,395,465 $20,929,923 $22,941,086 $22,751,865 $14,743,082 $157,051, Fiscal Year 2007 Annual Budget

97 All F unds By Funding Source Total Cost Description S Funding Source: Operating General Fund $400,000 $0 $0 $0 $0 $0 $400,000 Water & Sewer Fund 60, ,000 1,998,000 1,191,000 4,959, ,861,000 C.S. Center for the Arts Fund 180, ,000 Conference Center Fund 0 250, , , , ,000,000 Equipment Services Fund 2,640,580 4,694,300 3,369,830 5,989,340 4,310,420 2,671,860 23,676,330 Subtotal 3,280,580 5,597,300 5,617,830 7,430,340 9,519,420 2,671,860 34,117,330 Funding Source: General Obligation Bond General Fund 13,500, ,500,000 Funding Source: Revenue Bond General Fund 0 27,382,336 7,577,664 5,944,487 6,379,586 6,096,663 53,380,736 Fire Fund 0 184, , , ,800 63, ,640 Water & Sewer Fund 5,653,850 4,282,000 7,049,000 8,647,000 6,282,000 5,495,000 37,408,850 Subtotal 5,653,850 31,849,106 14,761,034 14,998,687 12,793,386 11,655,163 91,711,226 Funding Source: R&R Fund Water & Sewer Fund 75,000 79,000 83,000 87,000 91,000 96, ,000 Funding Source: Impact Fees Water & Sewer Fund 165, ,000 Funding Source: Equity Financing General Fund 5,416, ,416,241 Fire Fund 1,115, ,115,284 Equipment Services Fund 192, ,000 Subtotal 6,723, ,723,525 Funding Source: Tree Trust Fund Tree Trust Fund 112,500 60,000 60,000 60,000 60,000 60, ,500 Funding Source: Charter School Fund C.S. Charter School Fund 0 310, ,000 Funding Source: Public Art Fund Public Art Fund 241, , , ,000 32,000 4, ,500 Funding Source: Lease Revenue General Fund $0 6,000, ,000,000 Funding Source: Tax Increment Financing (TIF) General Fund 75, ,000 Funding Source: Grant Funding General Fund 792, , , , , ,059 2,073,088 General Fund AHP (UASI) 635, ,000 Water & Sewer Fund AHP (UASI) 35,000 85, ,000 1,462, , , , , ,059 2,828,088 Grand Total $31,289,749 $44,395,465 $20,929,923 $22,941,086 $22,751,865 $14,743,082 $157,051,169 95

98 General F und By Funding Source Total Cost Description S Funding Source: Operating Development Services $400,000 $0 $0 $0 $0 $0 $400,000 Subtotal 400, ,000 Funding Source: Franchise Revenue Bond City Manager's Office 0 9, ,850 Human Resources Financial Services 0 12,500 7, ,500 Information Services 0 456, , , , ,000 1,725,000 Sportsplex/Tennis 0 259, , , ,500 Aquatics 0 265, , , , , ,100 Parks & Recreation 0 2,684,000 2,354,000 2,155,900 2,322,970 2,278,500 11,795,370 Police 0 1,031, , , , ,800 3,620,350 Public Works 0 1,722,191 1,084, ,757 1,078,996 1,204,769 5,810,177 Emergency Medical Services 0 242,995 47,500 51, ,500 70, ,089 Transportation 0 1,551,600 1,725,700 1,577,000 1,561,900 1,322,000 7,738,200 Development Services 0 18,184, , , , ,000 19,740,000 All Hazards Preparedness 0 962, ,600 Subtotal 0 27,382,336 7,577,664 5,944,487 6,379,586 6,096,663 53,380,736 Funding Source: Equity Financing Development Services 598, ,100 Human Resources 20, ,000 Financial Services 102, ,520 Information Services 79, ,000 Police 568, ,320 Public Works 900, ,600 Sportsplex/Tennis 137, ,700 Aquatics 169, ,000 Parks & Recreation 1,151, ,151,660 Transportation 1,322, ,322,400 Emergency Medical Services 278, ,210 All Hazards Preparedness 88, ,731 Subtotal 5,416, ,416,241 Funding Source: Lease Revenue Development Services 0 6,000, ,000,000 Subtotal 0 6,000, ,000,000 Funding Source: General Obligation Bonds Development Services 13,500, ,500,000 Subtotal 13,500, ,500,000 Funding Source: Tax Increment Financing (TIF) Development Services 75, ,000 Subtotal 75, ,000 Funding Source: Grant Funding All Hazards Preparedness (UASI) 635, ,000 Developmental Services 453, , , , , ,059 1,734,088 Public Works 230, ,000 Transportation 109, ,000 Subtotal 1,427, , , , , ,059 2,708,088 Total General Fund $20,819,035 $33,638,395 $7,833,723 $6,200,546 $6,635,645 $6,352,722 $81,480, Fiscal Year 2007 Annual Budget

99 General F und (continued) CIP Projects by Funding Source/Total Project Cost City Manager s Office Total Cost Description Life S Funding Source: Revenue Bond Microfilm Reader/Scanner (City Clerk) 5 $0 $9,850 $0 $0 $0 $0 $9,850 Total $0 $9,850 $0 $0 $0 $0 $9,850 CIP Projects by Funding Source/Total Project Cost Human Resources Total Cost Description Life S Funding Source: Equity Financing City Hall in the Mall Office Renovations $20,000 $0 $0 $0 $0 $0 $20,000 Total $20,000 $0 $0 $0 $0 $0 $20,000 97

100 General F und (continued) CIP Projects by Funding Source Financial Services Total Cost Description Life S Funding Source: Equity Financing Enhancement of City's SW Package (QRep) 6 $58,000 $0 $0 $0 $0 $0 $58,000 Fixed Assets Module 6 23, ,320 Procurement Card System (P-Card) 6 21, ,200 Subtotal 102, ,520 Funding Source: Franchise Revenue Bond Folder/Insert Machine , ,500 Radios (6) , ,000 Subtotal 0 12,500 7, ,500 Total $102,520 $12,500 $7,000 $0 $0 $0 $122,020 CIP Projects by Total Project Cost Financial Services Total Cost Description Life S Enhancement of City's SW Package (QRep) 6 $58,000 $0 $0 $0 $0 $0 $58,000 Fixed Assets Module 6 23, ,320 Procurement Card System (P-Card) 6 21, ,200 Folder/Insert Machine , ,500 Radios (6) , ,000 Total $102,520 $12,500 $7,000 $0 $0 $0 $122, Fiscal Year 2007 Annual Budget

101 General F und (continued) CIP Projects by Funding Source Information Services Total Cost Description Life S Funding Source: Equity Financing Network/Internet Infrastructure 5 $54,000 $0 $0 $0 $0 $0 $54,000 Institutional Network 7 25, ,000 Subtotal 79, ,000 Funding Source: Franchise Revenue Bond H.T.E. & AS400 Computing Environment ,000 50,000 65, , ,000 Network/Internet Infrastructure , ,000 64,000 64,000 64, ,000 Institutional Network ,000 81,000 31,000 31,000 31, ,000 Geographic Information System ,000 21,000 21,000 21,000 21, ,000 Subtotal 0 456, , , , ,000 1,725,000 Total $79,000 $456,000 $576,000 $181,000 $116,000 $396,000 $1,804,000 CIP Projects by Total Project Cost Information Services Total Cost Description Life S Network/Internet Infrastructure 5 $54,000 $124,000 $424,000 $64,000 $64,000 $64,000 $794,000 Institutional Network 7 25,000 31,000 81,000 31,000 31,000 31, ,000 H.T.E. & AS400 Computing Environment ,000 50,000 65, , ,000 Geographic Information System ,000 21,000 21,000 21,000 21, ,000 Total $79,000 $456,000 $576,000 $181,000 $116,000 $396,000 $1,804,000 99

102 General F und (continued) CIP Projects by Funding Source Development Services Total Cost Description Life S Funding Source: Operating New City Hall $400,000 $0 $0 $0 $0 $0 $400,000 Subtotal 400, ,000 Funding Source: Lease Revenue New City Hall 0 6,000, ,000,000 Subtotal 0 6,000, ,000,000 Funding Source: Franchise Revenue Bond New City Hall ,000, ,000,000 New City Hall FF&E ,000, ,000,000 Mullins Park Access Improvement 0 1,500, ,500,000 Street Indexing Signage , , , ,000 Traffic Calming (Community Development) , , , , ,000 1,000,000 Neighborhood Transit Center 0 175, ,000 NPDES Permit ,000 69,000 69,000 69,000 69, ,000 Subtotal 0 18,184, , , , ,000 19,740,000 Funding Source: General Obligation Bonds Public Safety Imp./ Mullins Master Plan 40 13,500, ,500,000 Subtotal 13,500, ,500,000 Funding Source: Equity Financing Traffic Calming (Community Development) , ,000 Street Indexing Signage , ,000 NPDES Permit 1 69, ,000 Downtown Pathways Phase I 1 56, ,750 Construction & Furniture CHS 10 40, ,000 Permit Notification Enhancement 10 25, ,000 Equipment-new Code Enforcement Officer 26, ,850 Occupational License Renovation 10 12, ,500 Update Office Furniture 10 10, ,000 Subtotal 598, ,100 Funding Source: Grant Funding Planning and Administration for (CDBG) 1 186, , , , , ,059 1,116,353 Housing Rehabilitation (CDBG) , ,235 Sr. Recreational/Therapeutic Activity (CDBG) 20 70,000 70,000 70,000 70,000 70,000 70, ,000 CRA Staff Salary/Projects (CDBG) 50, ,000 GIS Based Tree Inventory System 37, ,500 Subtotal 453, , , , , ,059 1,734,088 Funding Source: TIF CRA Roadways Design 20 75, ,000 Subtotal 75, ,000 Total $15,026,894 $24,440,059 $765,059 $765,059 $525,059 $525,059 $42,047, Fiscal Year 2007 Annual Budget

103 General F und (continued) CIP Projects by Total Project Cost Development Services Total Cost Description Life S Public Safety Imp./ Mullins Master Plan 40 $13,500,000 $0 $0 $0 $0 $0 $13,500,000 New City Hall (includes FF&E) 400,000 22,000, ,400,000 Traffic Calming (Community Development) , , , , , ,000 1,200,000 Planning and Administration for (CDBG) 1 186, , , , , ,059 1,116,353 Street Indexing Signage , , , , ,000 Housing Rehabilitation (CDBG) , ,235 CRA Roadways Design 20 75, ,000 Sr. Recreational/Therapeutic Activity (CDBG) 20 70,000 70,000 70,000 70,000 70,000 70, ,000 NPDES Permit 1 69,000 69,000 69,000 69,000 69,000 69, ,000 Downtown Pathways Phase I 1 56, ,750 CRA Staff Salary/Projects (CDBG) 50, ,000 GIS Based Tree Inventory System 37, ,500 Construction & Furniture CHS 10 40, ,000 Equipment-new Code Enforcement Officer 26, ,850 Permit Notification Enhancement 10 25, ,000 Occupational License Renovation 10 12, ,500 Update Office Furniture 10 10, ,000 Mullins Park Access Improvement 0 1,500, ,500,000 Neighborhood Transit Center 0 175, ,000 Total $15,026,894 $24,440,059 $765,059 $765,059 $525,059 $525,059 $42,047,

104 General F und (continued) CIP Projects by Funding Source Police Total Cost Description Life S Funding Source: Equity Financing Replacement of Underground Fuel Tanks 15 $400,000 $0 $0 $0 $0 $0 $400,000 Elevators 15 75, ,000 Patrol Rifle Upgrades 5 23, ,000 Jail Cell Sinks & Commodes 10 15, ,400 Opaque Glass Replacement 12, ,000 Communications Chair Replacement 5 10, ,800 Gym Equipment Replacement 7 10, ,500 VIN Tracking Device 8, ,920 Night Vision 7, ,700 Weapons 5 5, ,000 Subtotal 568, ,320 Funding Source: Franchise Revenue Bond SmartZone S+B852ubscriber Radio Upgrade , ,000 Two Way Trunked Radions-New LEO Position , , , , , ,300 Digital Printer Mini Lab 0 105, ,000 Security Camera in Parks ,000 50, ,000 Digital Statement & Transcription System , ,000 Structural Sealant for Windows 0 54, ,600 In-Car Digital Camera System ,000 50,000 52,000 54,000 56, ,000 Painting Public Safety Facilities ,500 38, ,900 Radar Gun Replacement ,000 37, , ,000 Patrol Duty Rifles , ,000 Intelligence Software Upgrades , , ,000 Jail Cell Sinks & Commodes ,700 10, ,500 Patrol Rifle Upgrades , ,000 CRT PC Replacement , , ,800 AVL Security Display Replacement ,500 12, ,500 12,500 50,000 Night Vision 0 7, ,800 Gym Equipment Replacement 7 0 7, ,500 Surveillance Equipment , ,000 Lenco Bearcat/Multi-Purpose Armored Vehicle , ,000 Talon Robot Package , ,000 Taser Replacement ,000 80, ,000 CAD Workstation Terminal Replacement , ,300 94,600 Rubber Flooring at Public Safety , ,500 Lighting at Public Safety , ,000 Weapons ,000 5, ,000 Air Conditioner Replacement , , ,970 Tactical (SRT) Vests , ,000 Field Reporting System , ,000 Handgun Replacement ,000 40, ,000 Seal Coating Driveways , ,800 VIN Tracking Device , ,300 Total Station , ,000 Breathalyzer , ,200 Generator , ,780 Communication Center Carpet Replacement , ,000 Communications Chair Replacement , ,800 Subtotal 0 1,031, , , , ,800 3,620,350 Total $568,320 $1,031,300 $990,500 $564,030 $789,720 $244,800 $4,188, Fiscal Year 2007 Annual Budget

105 General F und (continued) CIP Projects by Total Project Cost Police Total Cost Description Life S Replacement of Underground Fuel Tanks 15 $400,000 $0 $0 $0 $0 $0 $400,000 Elevators 15 75, ,000 Patrol Rifle Upgrades 5 23,000 15, ,000 Jail Cell Sinks & Commodes 10 15,400 16,700 10, ,900 Opaque Glass Replacement 12, ,000 Communications Chair Replacement 5 10, , ,600 Gym Equipment Replacement 7 10,500 7, ,000 VIN Tracking Device 8, , ,220 Night Vision 7,700 7, ,500 Weapons 5 5, ,000 5, ,000 SmartZone Subscriber Radio Upgrade , ,000 Two Way Trunked Radions-New LEO Position , , , , , ,300 Digital Printer Mini Lab 0 105, ,000 Security Camera in Parks ,000 50, ,000 Digital Statement & Transcription System , ,000 Structural Sealant for Windows 0 54, ,600 In-Car Digital Camera System ,000 50,000 52,000 54,000 56, ,000 Painting Public Safety Facilities ,500 38, ,900 Radar Gun Replacement ,000 37, , ,000 Patrol Duty Rifles , ,000 Intelligence Software Upgrades , , ,000 CRT PC Replacement , , ,800 AVL Security Display Replacement ,500 12, ,500 12,500 50,000 Surveillance Equipment , ,000 Lenco Bearcat/Multi-Purpose Armored Vehicle , ,000 Talon Robot Package , ,000 Taser Replacement ,000 80, ,000 CAD Workstation Terminal Replacement , ,300 94,600 Rubber Flooring at Public Safety , ,500 Lighting at Public Safety , ,000 Air Conditioner Replacement , , ,970 Tactical (SRT) Vests , ,000 Field Reporting System , ,000 Handgun Replacement ,000 40, ,000 Seal Coating Driveways , ,800 Total Station , ,000 Breathalyzer , ,200 Generator , ,780 Communication Center Carpet Replacement , ,000 Total $568,320 $1,031,300 $990,500 $564,030 $789,720 $244,800 $4,188,

106 General F und (continued) CIP Projects by Funding Source Public Works Total Cost Description Life S Funding Source: Equity Financing Roof Repair Maintenance/Replacement 20 $211,000 $0 $0 $0 $0 $0 $211,000 Closed Landfill Security , ,100 Air Conditioning Maintenance/Replacement , ,000 Drainage & Sidewalk Upgrade NW 20 St , ,000 Covered Bridge Remodeling 20 60, ,000 Storage Facility, Public Works 15 50, ,000 Pedestrian NW 39 Ct & Univ 20 35, ,000 Paint City Hall North and South Exterior 5 34, ,000 Reseal, Resurface & Restripe Parking Lots 5 25, ,000 Carpet Replacement - Streets Office 7 20, ,000 Alley Drainage 9600 W Sample Rd , ,000 Miscellaneous Office Renovations 7 11, ,000 Carpet Replacement - City Attorney 7 9, ,500 Paint City Hall North & South Interior 5 5, ,000 Subtotal 900, ,600 Funding Source: Grant Funding Meadows & Dells Drainage Improvement (CDBG) , ,000 Subtotal 230, ,000 Funding Source: Franchise Revenue Bond Meadows & Dells Drainage Improvement , , , , ,669 2,779,907 Air Conditioning Maintenance/Replacement , , , , ,100 1,593,070 Drainage & Sidewalk Upgrade NW 20 St , ,000 Storage Facility, Public Works , ,000 Roof Repair Maintenance/Replacement , , , , , ,700 Alley Drainage 9600 W Sample Rd , ,000 Carpeting City Hall South , ,500 Reseal, Resurface & Restripe Parking Lots ,000 30, ,000 Miscellaneous Office Renovations ,600 12,200 12,800 13,400 15,000 65,000 Paint City Hall & South Interior 5 0 5,000 5,000 5,000 5,000 5,000 25,000 Painting Exterior of Center for the Arts ,000 58,000 Subtotal 0 1,722,191 1,084, ,757 1,078,996 1,204,769 5,810,177 Total $1,130,600 $1,722,191 $1,084,464 $719,757 $1,078,996 $1,204,769 $6,940,777 CIP Projects by Total Project Cost Public Works Total Cost Description Life S Meadows & Dells Drainage Improvement 20 $230,000 $669,691 $483,394 $281,957 $630,196 $714,669 $3,009,907 Roof Repair Maintenance/Replacement , , , , , , ,700 Closed Landfill Security , ,100 Air Conditioning Maintenance/Replacement , , , , , ,100 1,743,070 Drainage & Sidewalk Upgrade NW 20 St , , ,000 Covered Bridge Remodeling 20 60, ,000 Storage Facility, Public Works 15 50, , ,000 Pedestrian NW 39 Ct & University 20 35, ,000 Paint City Hall North and South Exterior 5 34, ,000 Carpeting City Hall South , ,500 Reseal, Resurface & Restripe Parking Lots 5 25,000 25,000 30, ,000 Carpet Replacement - Streets Office 7 20, ,000 Alley Drainage 9600 W Sample Rd ,000 75, ,000 Miscellaneous Office Renovations 7 11, ,000 Carpet Replacement - City Attorney 7 9, ,500 Paint City Hall North & South Interior 5 5,000 5,000 5,000 5,000 5,000 5,000 30,000 Miscellaneous Office Renovations ,600 12,200 12,800 13,400 15,000 65,000 Painting Exterior of Center for the Arts ,000 58,000 Total $1,130,600 $1,722,191 $1,084,464 $719,757 $1,078,996 $1,204,769 $6,940, Fiscal Year 2007 Annual Budget

107 General F und (continued) CIP Projects by Funding Source Emergency Medical Services Total Cost Description Life S Funding Source: Equity Financing Rescue Unit & Equipment - new 10 $196,960 $0 $0 $0 $0 $0 $196,960 Monitor Defibrillator Replacement 5 44, ,000 ACLS Training Equipment 10 22, ,450 Bunker Gear ( 2007 for 8 new hires) 7 14, ,800 Subtotal 278, ,210 Funding Source: Franchise Revenue Bond Bunker Gear ( 2007 for 8 new hires) , ,310 Monitor Defibrillator Replacement ,500 47,500 51,300 51, ,600 Vehicle Communications System Upgrade , ,126 70,126 Multiple Casualty Incident Trailer , ,668 56,353 Traffic Pre-emption System , ,500 Computer Based Report Writing , ,200 Subtotal 0 242,995 47,500 51, ,500 70, ,089 Total $278,210 $242,995 $47,500 $51,300 $121,500 $70,794 $812,299 CIP Projects by Total Project Cost Emergency Medical Services Total Cost Description Life S Rescue Unit & Equipment - new 10 $196,960 $0 $0 $0 $0 $0 $196,960 ACLS Training Equipment 10 22, ,450 Bunker Gear ( 2007 for 8 new hires) 7 14, , ,110 Monitor Defibrillator Replacement 5 44,000 47,500 47,500 51,300 51, ,600 Vehicle Communications System Upgrade , ,126 70,126 Multiple Casualty Incident Trailer , ,668 56,353 Traffic Pre-emption , ,500 Computer Based Report Writing , ,200 Total $278,210 $242,995 $47,500 $51,300 $121,500 $70,794 $812,

108 General F und (continued) CIP Projects by Funding Source Sportsplex/Tennis Total Cost Description Life S Funding Source: Equity Financing Clay Court Conversion 10 $85,000 $0 $0 $0 $0 $0 $85,000 Kitchen Equipment 10 20, ,000 Dog Park Lighting 15 20, ,000 Club House Awning Replacement 8 7, ,000 Brick Paver Recondition 5 5, ,700 Subtotal 137, ,700 Funding Source: Franchise Revenue Bond Clay Court Conversion , ,000 Tennis Court Lighting (Exterior) , ,000 Resurface Tennis Courts , ,000 71,400 Kitchen Equipment , ,000 Paint/Recushion Courts Tennis Center , ,000 40,500 Water Fountain Replacements , ,800 Resurfacing Track & Courts , ,000 Athletic Complex Equipment , ,000 Dog Park Exercise Equipment , ,000 Seal Coating Parking Lot , ,000 Exterior Painting- Athletics , ,000 Lake Fountain Aquatics/Tennis , ,000 Shade Shelter , ,000 Brick Paver Recondition ,800 6,800 Subtotal 0 259, , , ,500 Total $137,700 $259,700 $140,000 $0 $0 $67,800 $605,200 CIP Projects by Total Project Cost Sportsplex/Tennis Total Cost Description Life S Clay Court Conversion 10 $85,000 $108,000 $0 $0 $0 $0 $193,000 Kitchen Equipment 10 20,000 20, ,000 Dog Park Lighting 15 20, ,000 Club House Awning Replacement 8 7, ,000 Brick Paver Recondition 5 5, ,800 12,500 Lighting-Exterior Tennis Court Lighting , ,000 Resurface Tennis Courts , ,000 71,400 Paint/Recushion Courts--Tennis Center , ,000 40,500 Replace Water Fountains , ,800 Resurfacing Track & Courts , ,000 Athletic Complex Equipment , ,000 Dog Park Exercise Equipment , ,000 Seal Coating Parking Lot , ,000 Exterior Painting- Athletics , ,000 Lake Fountain Aquatics/Tennis , ,000 Shade Shelter , ,000 Total $137,700 $259,700 $140,000 $0 $0 $67,800 $605, Fiscal Year 2007 Annual Budget

109 General F und (continued) CIP Projects by Funding Source Parks & Recreation Total Cost Description Life S Funding Source: Equity Financing BMX Track Relocation $250,000 $0 $0 $0 $0 $0 $250,000 Linear Renovations , ,000 Entranceway Beautification , ,000 Neighborhood Park Renovations , ,000 Light Fixture Replacement Program , ,000 Mullins Park Renovations , ,000 Median/Park Signs 10 50, ,000 Safety Town Building 15 45, ,000 Pickup Truck 1/2 Ton (new) 7 38, ,900 Pickup Truck 3/4 Ton 7 36, ,210 Workman w/sprayer Attachment (new) 15 29, ,550 MIR 5000 Irrigation System 20 25, ,000 Parking Lot Resurfacing 5 22, ,000 Park Amenities 10 18, ,000 Fencing 15 12, ,000 Subtotal 1,151, ,151,660 Funding Source: Franchise Revenue Bond Artificial Turf for Fields ,400,000 1,400,000 1,400,000 1,400,000 1,600,000 7,200,000 Safety Town Building , ,000 Neighborhood Park Renovations , , , , , ,000 Linear Renovations , , , ,000 Light Fixture Replacement Program , , , , , ,000 Cypress Park Renovations , , ,000 Paint Buildings ,000 60,000 9,400 2,770 61, ,470 Resurfacing Basketball /Tennis/Roller Hockey , ,000 54, ,400 MIR 5000 Irrigation System ,000 25,000 25,000 30,000 30, ,000 Park Amenities ,000 20,000 20,000 25,000 25, ,000 Parking Lot Resurfacing ,200 30,000 81,900 50,000 50, ,100 Bleachers , ,000 Fencing ,000 16,000 18,000 20,000 20,000 88,000 Building Furniture ,300 15,000 20,200 20,200 28,400 96,100 Mullins Park Renovations , , ,000 North Community Park Renovations , , ,000 Cypress Hall Amenities , ,000 Field Renovations Mullins/Cypress , , , ,300 Subtotal 0 2,684,000 2,354,000 2,155,900 2,322,970 2,278,500 11,795,370 Total $1,151,660 $2,684,000 $2,354,000 $2,155,900 $2,322,970 $2,278,500 $12,947,

110 General F und (continued) CIP Projects by Total Project Cost Parks & Recreation Total Cost Description Life S BMX Track Relocation $250,000 $0 $0 $0 $0 $0 $250,000 Entranceway Beautification , ,000 Linear Renovations , , , , ,000 Neighborhood Park Renovations , , , , , , ,000 Light Fixture Replacement Program , , , , , , ,000 Mullins Park Renovations , , , ,000 Median/Park Signs 10 50, ,000 Safety Town Building 15 45, , ,000 Pickup Truck 1/2 Ton (new) 7 38, ,900 3/4 Ton Pickup Truck 7 36, ,210 Workman w/sprayer Attachment (new) 15 29, ,550 MIR 5000 Irrigation System 20 25,000 25,000 25,000 25,000 30,000 30, ,000 Parking Lot Resurfacing 5 22,000 15,200 30,000 81,900 50,000 50, ,100 Park Amenities 10 18,000 18,000 20,000 20,000 25,000 25, ,000 Fencing 15 12,000 14,000 16,000 18,000 20,000 20, ,000 Artificial Turf for Fields ,400,000 1,400,000 1,400,000 1,400,000 1,600,000 7,200,000 Cypress Park Renovations , , ,000 Paint Buildings ,000 60,000 9,400 2,770 61, ,470 Resurfacing Basketball /Tennis/Roller Hockey , ,000 54, ,400 Bleachers , ,000 Building Furniture ,300 15,000 20,200 20,200 28,400 96,100 North Community Park Renovations , , ,000 Cypress Hall Amenities , ,000 Field Renovations- Mullins/Cypress , , , ,300 Total $1,151,660 $2,684,000 $2,354,000 $2,155,900 $2,322,970 $2,278,500 $12,947, Fiscal Year 2007 Annual Budget

111 General F und (continued) CIP Projects by Funding Source Aquatics Total Cost Description Life S Funding Source: Equity Financing Aquatics Pool Dive Well Upgrades $30,000 $0 $0 $0 $0 $0 $30,000 Timing System Replacement 10 20, ,000 Canopy Program- Aquatics 5 15, ,000 Motor Pump Replacement ( 3 pool sites) 5 15, ,000 Diving Board Replacement-Aquatics 5 12, ,000 Chemical Feeder Replacement for Pools (3 sites) 5 10, ,000 Fencing Replacement 15 10, ,000 Pool Vacuum 5 5, ,500 Truck Accessories Replacement 10 5, ,000 Door Replacement- Aquatics 10 5, ,000 Cypress Pool Pool Resurfacing 7 35, ,000 Play Feature Repairs 5 6, ,500 Subtotal 169, ,000 Funding Source: Franchise Revenue Bond Aquatics Pool Bubbler System Replacement- Aquatics , ,000 Fitness Equipment Replacement- Aquatics ,000 30,000 30,000 30,000 30, ,000 Lighting Program (Energy Efficient)-Aquatics , ,000 Motor Pump Replacement ( 3 pool sites) ,000 15,000 15,000 15,000 15,000 75,000 Lane Line Replacement- Aquatics , , ,500 37,500 Gymnastic Equipment Repl-Aquatics , ,000 20,000 Carpeting/Flooring Fitness Cntr- Aquatics , , ,000 30,000 Repainting Interior/Exterior -Aquatics , , ,000 25,000 Canopy Program- Aquatics ,500 10,500 10,500 10,500 10,500 52,500 Chemical Feeder Replacement for Pools (3 sites) ,000 10,000 10,000 10,000 10,000 50,000 Security System Upgrades , ,500 Bleacher Replacement 5 0 7,500 7, ,500 22,500 Portable Shade Shelters 0 7, , ,000 21,000 Pool Vacuum 5 0 6, , ,000 18,000 Timing System Replacement ,000 5,000 5,000 5,000 5,000 25,000 Door Replacement- Aquatics ,000 5,000 6,000 6,000 6,000 28,000 Diving Board Replacement-Aquatics , , ,000 Fencing Replacement , , , Meter Pool-Pool Covers-Aquatics , , Meter Pool Cover Replacement-Aquatics , ,000 Mullins Pool Funbrellas 5 0 5, , ,000 15,000 Patio Furniture Replacement- Mullins , ,000 30,000 Pool Covers (Mullins) ,000 12,000 Cypress Pool Play Area - Dry ,000 10, , ,500 Pool Furniture Replacement , , ,000 59,100 Play Feature Repairs 5 0 6,500 6,500 6,500 6,500 6,500 32,500 Funbrella Replacement- Cypress , , ,000 Pool Resurfacing ,000 35,000 Pool Covers (Cypress) ,000 15,000 Subtotal 0 265, , , , , ,100 Total $169,000 $265,600 $143,500 $186,500 $119,500 $243,000 $1,127,

112 General F und (continued) CIP Projects by Total Project Cost Aquatics Total Cost Description Life S Aquatics Pool Dive Well Upgrades $30,000 $0 $0 $0 $0 $0 $30,000 Timing System Replacement 10 20,000 5,000 5,000 5,000 5,000 5,000 45,000 Motor Pump Replacement ( 3 pool sites) 5 15,000 15,000 15,000 15,000 15,000 15,000 90,000 Canopy Program- Aquatics 5 15,000 10,500 10,500 10,500 10,500 10,500 67,500 Diving Board Replacement-Aquatics 5 12, , , ,000 Fencing Replacement 15 10, , , ,000 Chemical Feeder Replacement for Pools (3 sites) 5 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Truck Accessories Replacement 10 5, ,000 Pool Vacuum 5 5,500 6, , ,000 23,500 Door Replacement- Aquatics 10 5,000 5,000 5,000 6,000 6,000 6,000 33,000 Bubbler System Replacement- Aquatics , ,000 Fitness Equipment Replacement- Aquatics ,000 30,000 30,000 30,000 30, ,000 Lighting Program (Energy Efficient)-Aquatics , ,000 Lane Line Replacement- Aquatics , , ,500 37,500 Gymnastic Equipment Repl-Aquatics , ,000 20,000 Carpeting/Flooring Fitness Cntr- Aquatics , , ,000 30,000 Repainting Interior/Exterior -Aquatics , , ,000 25,000 Security System Upgrades , ,500 Bleacher Replacement 5 0 7,500 7, ,500 22,500 Portable Shade Shelters 0 7, , ,000 21, Meter Pool-Pool Covers-Aquatics , , Meter Pool Cover Replacement-Aquatics , ,000 Mullins Pool Funbrellas 5 0 5, , ,000 15,000 Patio Furniture Replacement- Mullins , ,000 30,000 Pool Covers (Mullins) ,000 12,000 Cypress Pool Pool Resurfacing 7 35, ,000 70,000 Play Feature Repairs 5 6,500 6,500 6,500 6,500 6,500 6,500 39,000 Play Area - Dry ,000 10, , ,500 Pool Furniture Replacement , , ,000 59,100 Funbrella Replacement- Cypress , , ,000 Pool Covers (Cypress) ,000 15,000 Total $169,000 $265,600 $143,500 $186,500 $119,500 $243,000 $1,127, Fiscal Year 2007 Annual Budget

113 General F und (continued) CIP Projects by Funding Source Transportation Total Cost Description Life S Funding Source: Equity Financing Road Resurfacing Program 20 $835,400 $0 $0 $0 $0 $0 $835,400 Alley Refurbishment Program , ,500 Guard Rail Installation and Management , ,500 Bus Shelter Installation - New 10 90, ,000 Bikepath Resurfacing in Buffer Areas 50, ,000 Curbing, Ramblewood Elementary 20 25, ,000 Subtotal 1,322, ,322,400 Funding Source: Grant Funding Downtown Pathways Phase I (CDBG) $109,000 $0 $0 $0 $0 $0 $109,000 Subtotal $109,000 $0 $0 $0 $0 $0 $109,000 Funding Source: Franchise Revenue Bond Road Resurfacing Program , , , , ,800 4,572,200 Alley Refurbishment Program , , , , ,300 1,059,000 Curb & Valley Gutter System , , , , ,900 1,291,600 Guard Rail Installation and Management , , ,800 Illuminated Intersection Signs , , , ,200 Riverside Drive Side Walks , ,400 Computerized Survey- Roadway Conditions , ,000 Subtotal 0 1,551,600 1,725,700 1,577,000 1,561,900 1,322,000 7,738,200 Total $1,431,400 $1,551,600 $1,725,700 $1,577,000 $1,561,900 $1,322,000 $9,169,600 CIP Projects by Total Project Cost Transportation Total Cost Description Life S Road Resurfacing Program 20 $835,400 $860,500 $886,400 $914,000 $941,500 $969,800 $5,407,600 Alley Refurbishment Program , , , , , ,300 1,244,500 Guard Rail Installation and Management , , , ,300 Downtown Pathways Phase I (CDBG) 109, ,000 Bus Shelter Installation - New 10 90, ,000 Bikepath Resurfacing in Buffer Areas 50, ,000 Curbing, Ramblewood Elementary 20 25, ,000 Curb & Valley Gutter System , , , , ,900 1,291,600 Illuminated Intersection Signs , , , ,200 Riverside Drive Side Walks , ,400 Computerized Survey- Roadway Conditions , ,000 Total $1,431,400 $1,551,600 $1,725,700 $1,577,000 $1,561,900 $1,322,000 $9,169,

114 General F und (continued) CIP Projects by Funding Source All Hazards Preparedness Total Cost Description Life S General Fund Funding Source: Franchise Revenue Bonds Police AHP Community Alert and Warning System $0 $225,600 $0 $0 $0 $0 $225,600 Remote Operated Robot - High-Risk Cond 0 50, ,000 Subtotal 0 275, ,600 Public Works AHP Generator - Public Safety Training Center , ,000 CFA Glass Upgrade , ,000 Generator - Gun Range , ,000 Self Contained Ice Transporter , ,000 Subtotal 0 687, ,000 Total Franchise Revenue Bonds 0 962, ,600 Funding Source: Equity Financing Public Works AHP Upgrade Shutters on City Buildings 20 55, ,480 Subtotal 55, ,480 Development Services AHP Hurricane Preparedness 33, ,251 Subtotal 33, ,251 Total Equity Financing 88, ,731 Funding Source: Grant Funding Police AHP Portable Traffic Conrol Signals (UASI) , ,000 Subtotal 220, ,000 City Manager's Office AHP EOC AM Radio Station (UASI) 15 39, ,000 EOC Televisions for EOC/Call Center (UASI) 5 6, ,000 Subtotal 45, ,000 Public Works AHP Generators - 2 Portable (UASI) , ,000 Prewire & Engr Study for Emerg Pwr (UASI) , ,000 Subtotal 370, ,000 Total Grant Funding 635, ,000 Total General Fund $723,731 $962,600 $0 $0 $0 $0 $1,686, Fiscal Year 2007 Annual Budget

115 All Hazards Preparedness All Funds CIP Projects by Total Project Cost All Hazards Preparedness Total Cost Description Life S General Fund Police AHP Portable Traffic Conrol Signals (UASI) 10 $220,000 $0 $0 $0 $0 $0 $220,000 Community Alert and Warning System 0 225, ,600 Remote Operated Robot - High-Risk Cond 0 50, ,000 Public Works AHP Generator - 2 Portable (UASI) , ,000 Upgrade Shutters on City Buildings 20 55, ,480 Prewire & Engr Study for Emerg Pwr (UASI) , ,000 Generator - Public Safety Training Ctr (UASI) , ,000 CFA Glass Upgrade , ,000 Generator - Gun Range , ,000 Self Contained Ice Transporter , ,000 Development Services AHP Hurricane Preparedness 33, ,251 City Manager's Office AHP EOC AM Radio Station (UASI) 15 39, ,000 EOC Televisions for EOC/Call Center (UASI) 5 6, ,000 Total General Fund (AHP) 723, , ,686,331 Water & Sewer Fund (AHP) Generator for Lift Stations (UASI) 15 35,000 85, ,000 Total Water & Sewer Fund (AHP) 35,000 85, ,000 Equipment Services Fund (AHP) Additional Diesel Fueling Stations 192, ,000 Total Equipment Services Fund (AHP) 192, ,000 Grand Total AHP $950,731 $1,047,600 $0 $0 $0 $0 $1,998,

116 Fire Fund CIP Projects by Funding Source Total Cost Description Life S Funding Source: Equity Financing Training Simulator Tower 15 $500,000 $0 $0 $0 $0 $0 $500,000 Fire Station 71 Renovation , ,725 Tactical Rescue Training Equipment 7 122, ,700 Equipment for New Fire Pumpers , ,036 Radio Replacement Program 5 42, ,000 Academy Thermal Imager 7 24, ,600 Thermal Imagers 5 24, ,600 Academy Safety Radios 5 15, ,973 Traffic Pre-emption System 7 12, ,500 Academy Fire Pump 7 10, ,700 Fire Hose Replacement 5 10, ,450 Fire Station Exterior & Interior Painting 7 10, ,000 Subtotal 1,115, ,115,284 Funding Source: Revenue Bond Tactical Rescue Training Equipment ,000 56,000 56,000 58,000 63, ,500 Radio Replacement Program ,000 46,200 46,200 46, ,600 Academy Thermal Imager , ,300 Thermal Imagers ,300 26,000 27,000 27, ,900 Fire Station Exterior & Interior Painting 7 0 8, , ,000 Academy Safety Radios 5 0 6,170 6, ,340 Bunker Gear , ,000 Subtotal 0 184, , , ,800 63, ,640 Total $1,115,284 $184,770 $134,370 $407,200 $131,800 $63,500 $2,036,924 CIP Projects by Total Project Cost Total Cost Description Life S Training Simulator Tower 15 $500,000 $0 $0 $0 $0 $0 $500,000 Fire Station 71 Renovation , ,725 Equipment for New Fire Pumpers , ,036 Tactical Rescue Training Equipment 7 122,700 78,000 56,000 56,000 58,000 63, ,200 Radio Replacement Program 5 42,000 42,000 46,200 46,200 46, ,600 Academy Thermal Imager 7 24,600 25, ,900 Thermal Imagers 5 24,600 25,300 26,000 27,000 27, ,500 Academy Safety Radios 5 15, ,973 Traffic Pre-emption 7 12, ,500 Academy Fire Pump 7 10, ,700 Fire Hose Replacement 5 10, ,450 Fire Station Exterior & Interior Painting 7 10,000 8, , ,000 Academy Safety Radios 5 0 6,170 6, ,340 Bunker Gear , ,000 Renovation of Fire Stations Total $1,115,284 $184,770 $134,370 $407,200 $131,800 $63,500 $2,036, Fiscal Year 2007 Annual Budget

117 Water & Sewer Fund CIP Summary by Program Total Cost S Water Distribution/Wastewater Collection $2,222,850 $2,214,000 $4,611,000 $3,924,000 $3,384,000 $5,180,000 $21,535,850 Water Treatment 3,731,000 2,800,000 4,519,000 6,001,000 7,948, ,000 25,410,000 All Hazards Preparedness (AHP) 35,000 85, ,000 Total $5,988,850 $5,099,000 $9,130,000 $9,925,000 $11,332,000 $5,591,000 $47,065,850 CIP Projects by Funding Source Water Distribution/Wastewater Collection Total Cost Description Life S Funding Source: Operating Water Interconnect with Margate 1 $0 $0 $0 $0 $0 $0 $0 Emergency Power for Larger Lift Stations , , ,141,000 Sanitary Sewer Evaluation Survey 0 150, ,000 Generator Storage & Maintenance Bldg , , ,000 Water Distribution System Improvements 0 218,000 1,418, ,636,000 CMOM Report , ,000 Subtotal 0 368,000 1,860,000 1,046,000 70, ,344,000 Funding Source: R&R Fund Utility Repair Service 15 75,000 79,000 83,000 87,000 91,000 96, ,000 Subtotal 75,000 79,000 83,000 87,000 91,000 96, ,000 Funding Source: Revenue Bond Rehab of Lift Stations 20a and 20b 20 1,577, ,577,000 Accelators 1 & , ,000 Water Interconnect with Margate 1 229, ,000 Trac Hoe Excavator, Small (new) 10 60, ,000 Dump Truck One Ton (new) 7 34, ,850 Infiltration/Inflow Correction Program , , , , ,000 3,482,000 Lift Station Rehab Program 0 350, , , ,000 1,014,000 4,201,000 Galvanized Water Service Replacement 0 315, , , , ,000 1,742,000 Water Meter Replacement Program , , , , , ,000 Water Main Dead End Elimination Program 0 126, , , , , ,000 Downtown Gravity Sewer System Imprvmnt 0 50, ,000 Downtown Pump Station/Force Main Imprvmnts 0 50, ,000 Force Main Systems Improvements , , , ,000 2,155,000 SCADA Tower ,000 2,036,000 2,341,000 Subtotal 2,147,850 1,767,000 2,668,000 2,791,000 3,223,000 5,084,000 17,680,850 Total $2,222,850 $2,214,000 $4,611,000 $3,924,000 $3,384,000 $5,180,000 $21,535,

118 Water & Sewer Fund (continued) CIP Projects by Total Project Cost Water Distribution/Wastewater Collection Total Cost Description Life S Rehab of Lift Stations 20a and 20b 20 $1,577,000 $0 $0 $0 $0 $0 $1,577,000 Accelators 1 & , ,000 Water Interconnect with Margate 1 229, ,000 Utility Repair Service 15 75,000 79,000 83,000 87,000 91,000 96, ,000 Trac Hoe Excavator, Small (new) 10 60, ,000 Dump Truck One Ton (new) 7 34, ,850 Infiltration/Inflow Correction Program , , , , ,000 3,482,000 Emergency Power for Larger Lift Stations , , ,141,000 Lift Station Rehab Program 0 350, , , ,000 1,014,000 4,201,000 Galvanized Water Service Replacement 0 315, , , , ,000 1,742,000 Water Meter Replacement Program , , , , , ,000 Water Distribution System Improvements 0 218,000 1,418, ,636,000 Sanitary Sewer Evaluation Survey 0 150, ,000 Water Main Dead End Elimination Program 0 126, , , , , ,000 Downtown Gravity Sewer System Imprvmnt 0 50, ,000 Downtown Pump Station/Force Main Imprvmnts 0 50, ,000 Force Main Systems Improvements , , , ,000 2,155,000 Generator Storage & Maintenance Bldg , , ,000 SCADA Tower ,000 2,036,000 2,341,000 CMOM Report , ,000 Total $2,222,850 $2,214,000 $4,611,000 $3,924,000 $3,384,000 $5,180,000 $21,535,850 CIP Projects by Total Project Cost Water Treatment Total Cost Description Life S Replacement of Water Plant Generator 20 $1,500,000 $0 $0 $0 $0 $0 $1,500,000 Filter Valves Actuator Replacement , , ,000 Raw Water Supply WTP , ,000 Existing Well Capacity and Rehab Program , , , , , ,000 2,029,000 Raw Water Supply Well Sites , ,000 Replacement of Forest Hills Well Generator , ,000 Site Selection for 6 New Raw Water Wells , ,000 Ammoniator Replacement , ,000 Replacement of Lime Silos/Feeders , ,000 Water & Wastewater Rate Study 60,000 $0 $0 $0 $0 $0 $60,000 Water Plant Lab Improvements 10 30, ,000 Plant Site Security Improvements 7 25,000 26,000 27,000 28,000 29,000 30, ,000 New Raw Water Supply Wells , , , ,665,000 Wellheads/Raw Water Trans. System 0 452, , , , ,440,000 Process Modifications , , , ,200,000 Piping Accellators 1 & , ,000 Mullins Water Booster Station Rehab 0 232,000 1,548, ,780,000 SFWMD Water Use Permit Renewal , ,000 Water Treatment Plant Stormwater Plan 0 100, ,000 Master Plan Update/Triennial Report , , ,000 High Service Pump Station ,000 2,346, ,698,000 Filtration Media Replacement , , ,000 Forest Hill Wellfield Emerg Power Upgrade , , ,000 Painting of 3 Water Storage Tanks , ,000 Westside Water Booster Station Rehab ,000 1,426, ,640,000 Demo of Filter Can Clearwells , ,000 Land Acquisition for Plant Operations ,619, ,619,000 Portable Generators for Raw Water Wells , ,000 Cleaning Finished Water Storage Tanks , ,000 Total $3,731,000 $2,800,000 $4,519,000 $6,001,000 $7,948,000 $411,000 $25,410, Fiscal Year 2007 Annual Budget

119 Water & Sewer Fund (continued) CIP Projects by Funding Source Water Treatment Total Cost Description Life S Funding Source: Operating Water & Wastewater Rate Study $60,000 $0 $0 $0 $0 $0 $60,000 SFWMD Water Use Permit Renewal , ,000 Water Treatment Plant Stormwater Plan 0 100, ,000 Master Plan Update/Triennial Report , , ,000 Filtration Media Replacement , , ,000 Land Acquisition for Plant Operations ,619, ,619,000 Cleaning Finished Water Storage Tanks , ,000 Subtotal $60,000 $285,000 $138,000 $145,000 $4,889,000 $0 $5,517,000 Funding Source: Revenue Bond Replacement of Water Plant Generator 20 1,500, ,500,000 Filter Valves Actuator Replacement 455, , ,000 Raw Water Supply WTP , ,000 Existing Well Capacity and Rehab Program , , , , , ,000 2,029,000 Raw Water Supply Well Sites , ,000 Replacement of Forest Hills Well Generator , ,000 Ammoniator Replacement , ,000 Replacement of Lime Silos/Feeders , ,000 Water Plant Lab Improvements 10 30, ,000 Plant Site Security Improvements 7 25,000 26,000 27,000 28,000 29,000 30, ,000 New Raw Water Supply Wells , , , ,665,000 Wellheads/Raw Water Trans. System 0 452, , , , ,440,000 Process Modifications , , , ,200,000 Accellators 1 & , ,000 Mullins Water Booster Station Rehab 0 232,000 1,548, ,780,000 High Service Pump Station ,000 2,346, ,698,000 Forest Hill Wellfield Emerg Power Upgrade , , ,000 Painting of 3 Water Storage Tanks , ,000 Westside Water Booster Station Rehab ,000 1,426, ,640,000 Demo of Filter Can Clearwells , ,000 Portable Generators for Raw Water Wells , ,000 Subtotal 3,506,000 2,515,000 4,381,000 5,856,000 3,059, ,000 19,728,000 Funding Source: Impact Fees Site Selection for 6 New Raw Water Wells , ,000 Subtotal 165, ,000 Total $3,731,000 $2,800,000 $4,519,000 $6,001,000 $7,948,000 $411,000 $25,410,000 CIP Projects by Funding Source All Hazards Preparedness Total Cost Description Life S Water & Sewer Fund Funding Source: Grant Funding Generator for Lift Stations (UASI) 15 $35,000 $85,000 $0 $0 $0 $0 $120,000 Total Water & Sewer Fund $35,000 $85,000 $0 $0 $0 $0 $120,

120 Coral Springs Charter School F und CIP Projects by Funding Source/Total Project Cost Total Cost Description Life S Funding Source: Charter School Fund Replace Charter School A/C Chillers 10 $0 $310,000 $0 $0 $0 $0 $310,000 Total $0 $310,000 $0 $0 $0 $0 $310,000 Coral Springs Center For the Arts Fund CIP Projects by Funding Source/Total Project Cost Total Cost Description Life S Funding Source: Operating Center for the Arts Carpeting/FF&E 10 $130,000 $0 $0 $0 $0 $0 $130,000 Subtotal 130, ,000 Museum FF&E 5 50, ,000 Subtotal 50, ,000 Total $180,000 $0 $0 $0 $0 $0 $180,000 Conference Center Fund CIP Projects by Funding Source/Total Project Cost Total Cost Description Life S Funding Source: Operating Furniture,Fixtures & Equipment 7 $0 $250,000 $250,000 $250,000 $250,000 $0 $1,000,000 Total $0 $250,000 $250,000 $250,000 $250,000 $0 $1,000, Fiscal Year 2007 Annual Budget

121 Tree Trust Fund CIP Projects by Funding Source/Total Project Cost Total Cost Description Life S Funding Source: Tree Trust Fund Nuisance Plants/Tree Removal 25 $40,000 $0 $0 $0 $0 $0 $40,000 Park Programs 15 35,000 35,000 35,000 35,000 35,000 35, ,000 Reforestation 20 15,000 15,000 15,000 15,000 15,000 15,000 90,000 GIS Based Tree Inventory System 12, ,500 Street Trees 15 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Total $112,500 $60,000 $60,000 $60,000 $60,000 $60,000 $412,500 Public Art Fund CIP Projects by Funding Source/Total Project Cost Total Cost Description Life S Funding Source: Public Art Community Parks Artwork $105,000 $0 $0 $0 $0 $0 $105,000 Sculpture on Sample 10 55,000 40,000 40, ,000 City Entrance Ways 25, ,000 Sawgrass Expressway Icon 10 22,000 35,000 35,000 80, ,000 Downtown Pathways Art 10 20,000 20,000 20,000 25,000 25, ,000 Public Art Plaque 6,500 1,000 4,000 1,000 4,000 1,000 17,500 Whispering Woods 5, ,000 Artwork Repair 3,000 3,000 3,000 3,000 3,000 3,000 18,000 Sawgrass Expressway City Entrance 0 60, ,000 Sample Road/441 Entrance , ,000 Total $241,500 $159,000 $152,000 $109,000 $32,000 $4,000 $697,

122 Equipment Services Fund CIP Summary by Program Total Cost S Equipment Maintenance $2,640,580 $4,694,300 $3,369,830 $5,989,340 $4,310,420 $2,671,860 $23,676,330 All Hazards Preparedness (AHP) 192, ,000 Total $2,832,580 $4,694,300 $3,369,830 $5,989,340 $4,310,420 $2,671,860 $23,868,330 CIP Projects by Funding Source/Total Project Cost Equipment Maintenance Total Cost Description Life S Funding Source: Operating Equipment Replacement Items n/a $2,495,580 $4,380,300 $3,299,848 $5,918,920 $4,239,786 $2,671,860 $23,006,294 Cab & Chassis 19,000 Lb. 75, ,000 Contingency for Equipment Services n/a 70,000 70,000 69,982 70,420 70, ,036 Fleet Services Shop Space 0 244, ,000 Total $2,640,580 $4,694,300 $3,369,830 $5,989,340 $4,310,420 $2,671,860 $23,676,330 CIP Projects by Funding Source/Total Project Cost All Hazards Preparedness Total Cost Description Life S Equipment Services Fund Funding Source: Equity Financing Additional Diesel Fueling Stations $192,000 $0 $0 $0 $0 $0 $192,000 Total Equipment Services Fund $192,000 $0 $0 $0 $0 $0 $192, Fiscal Year 2007 Annual Budget

123 Equipment Services Fund (continued) Fleet Purchases for Fiscal Year 2007 Department/Division No. Description Year Vehicle ID Life 2007 Development Services Building 5301 Pickup Truck, 1/2 Ton (refurbish) , Pickup Truck, 1/2 Ton , Pickup Truck, 1/2 Ton , Pickup Truck, 1/2 Ton (refurbish) , Pickup Truck, 1/2 Ton (refurbish) ,300 Development Services Community Development 3001 Pickup Truck, 1/2 Ton Mini / ,450 Development Services Code Enforcement 4903 Pickup Truck, 1/2 Ton Mini 2007 new 7 19,450 Police 4201 Sport Utility Vehicle , Sport Utility Vehicle , Sport Utility Vehicle , Police Vehicle, Full Size 2007 new 7 35, Police Vehicle, Full Size 2007 new 7 35, Police Vehicle, Full Size , Police Vehicle, Full Size (PSA) , Police Vehicle, Full Size(2000 Accident) / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Police Vehicle, Full Size , Van, 1 Ton Cargo , Police Vehicle, Full Size / , Police Vehicle, Full Size / , Administrative Vehicles / , Motorcycles, 1 Year Replacement Cost / , Police Vehicle, Full Size (1999 Accident) / , Police Vehicle, Full Size -Purchase deferred / ,570 Public Works Streets 5601 Truck, 1 Ton Dump/Streets w/ lift gate / , Directional Arrows ,300 Public Works Equipment Services 5701 Directional Arrows , Directional Arrows ,300 Cab & Chassis 2007 new 7 75,000 Parks & Recreation Cypress Park 8101 Showmobile-Stage/Parks , Tractor/Parks , Mini-Loader/Parks , Spreader/Parks ,

124 Equipment Services Fund (continued) Fleet Purchases for Fiscal Year 2007 Department/Division No. Description Year Vehicle ID Life 2007 Parks & Recreation (continued) Mullins Park 8102 Mower, Reel/Parks / , Tractor/Parks , Workman Sprayer , Multi Purpose Utility Vehicle , Ball Pro/Parks / , Field Marker/Parks Pushbehind , Spreader/Parks , Pickup Truck, 1/2 Ton 2007 new 7 19,450 North Community Park 8103 Multi Purpose Utility Vehicle , Pickup Truck, 3/4 Ton , Pickup Truck, 3/4 Ton , Pickup Truck, 1/2 Ton 2007 new 7 19,450 Neighborhood Park 8116 Ball Pro/Parks , Pickup Truck, 3/4 Ton/Parks / , Multi Purpose Utility Vehicle , Workman w/ Sprayer Attachment 2007 new 7 29,550 Landscape 8118 Pickup Truck, 3/4 Ton/Parks / , Pickup Truck, 3/4 Ton/Parks 2007 new 7 36,210 Irrigation 8119 Directional Arrows, DOT/Parks ,300 Fire/Rescue Emergency Medical Services 4702 Rescue Transport Vehicle 2007 new 8 137,270 Suppression 4801 Truck, Pumper (Engine 64 Pierce 1500 GPM) ,000 Water & Sewer Water Distribution/Wastewater Collection 6005 Van, Step with Sewer TV Equipment/Grout / , /2 Ton Dump Truck , Hydraulic Pump , Vacuum Jet Sewer Truck / , Trac Hoe, small 2007 new 10 60, Truck, One Ton Dump 2007 new 7 34,850 Total (includes new fleet) 2,997, Fiscal Year 2007 Annual Budget

125 Long-Range Planning An analysis of the current market environment, an overview of the financial condition of the City, our financial strategy, and forecast of revenues and expenditures. Long-Range Planning

126 Long-Range Planning Contents Introduction Mission Statement Core Values Strategic Priorities Environmental Scan Demographic Trends Market Environment Hurricane Wilma Economic Analysis Land Development Trends Customer Expectations Emerging and Legislative Issues Customer Requirements Analysis Overview Residential Satisfaction Survey Results Business Satisfaction Survey Results SWOT Analysis Neighborhood Meetings Benchmarking Florida Cities Comparison Financial Health Financial Trend Monitoring System Five-Year Forecast Revenue Trends Financial Strategy Hurricane Wilma Revenue Picture Management of Debt and Equity Fiscal Year 2007 Capital Improvement Program (CIP) New City Hall Pension Status Water & Sewer Fund Fire Fund Results

127 Introduction This section outlines the elements of our long-range financial planning process, with the current Five-Year Forecast. First, we recap the Strategic Plan for Fiscal Years Although our typical strategic planning process is biannual, this Strategic Plan covers the three-year term of the current City Commission. Our Mission Statement, Core Values, and Strategic Priorities are summarized over the next few pages. Following this is the Fiscal Year 2007 Business Plan Market Analysis, which is an overview of the economic and developmental forces at work in the community. Originally part of the Strategic Plan, the Environmental Scan describes changes in the demographic, technological, legislative, and service demand areas. Probably the most critical part of our planning is determining customer wants and needs. All of the major efforts of the City are reviewed in the Customer Requirements Analysis. We also look outside our organization at other cities and private sector competitors to see what levels of service and operational strategies are being used throughout the world. We believe in using best practices to model our systems. Our benchmarking efforts have reduced improvement cycle time, allowing us to change quickly, without having to reinvent the wheel. The next section reviews the results of our Financial Trend Monitoring System, a tool that we use to monitor our relative performance in some key financial measures. All of the tools listed above are used in the development of the Five-Year Forecast for the General Fund, Fire Fund, and Water & Sewer Fund. This is where we attempt to anticipate the impact of our changing environment, as well as plan for future operational and capital expenditures. A brief overview of our significant Revenue Trends follows. Lastly, based on our forecasts, we have created a Financial Strategy for the short-term that positions us to best plan for the long-term trends and conditions. Mission Statement We want to be the nation s premier community in which to live, work and raise a family. 124 Fiscal Year 2007 Annual Budget

128 Core Values Customer Focus Demonstrate a passion for customer service. Care about employees, so they will be more likely to care about customers. Measure organizational and employee successes based on customer satisfaction. Solicit and listen intently to customer requirements and expectations. Maximize the positive impact of customers first impression and moments of truth. Collect customer feedback continuously and use it to improve quality. Achieve customer satisfaction by assessing the specific needs and expectations of each individual customer. Leadership Establish an inspiring vision that creates a government that works better and costs less. Create an atmosphere of innovation, risk-taking and tolerance for mistakes. Recognize failure as the price paid for improvement. Lead by example, by involvement and demonstrate commitment to quality, service and customers walk the talk. Create a system of guidelines, not rules. Remove red tape to achieve the organization s mission. Practice a can do attitude. Solicit and listen intently to employees requirements and expectations. Recognize and reward quality and customer service initiatives. Recognize change as a given, not government as usual. Empowered Employees Empower the people closest to the customer, working individually or in teams, to continuously improve the organization s quality and services. Commit the entire organization to achieving total customer satisfaction. Empower employees to make decisions based on their experience, skill, training and capability, rather than their position. Share decision-making and allow employees to take authority and responsibility for the organization s mission. Encourage use of individual judgement; do what needs to be done. Empower employees to contribute to customer satisfaction regardless of organizational level. Continuous Improvement Commit every day, in every way, to getting better and better. Plan for quality. Make quality a never-ending effort. Have customers define quality. Let customer feedback drive quality improvements. Focus on process improvements to increase quality. Create a culture in which the right things are done the first time and every time. 125

129 Strategic Priorities Customer-Involved Government Develop innovative ways to make participation in local government activities possible for all residents and foster a sense of engagement among the citizenry by effectively communicating a common identity, actively seeking insight into the needs of the community, aligning City services with customer expectations, and continuing to strive for excellence. Financial Health & Economic Development Continue to enhance the high level of service quality and financial stability that the City has become known for by encouraging redevelopment, diversifying tax and revenue sources, ensuring the long-term viability of financial strategies, and implementing new urbanism techniques. Excellence in Education Maintain effective partnerships with the Broward County School Board and individual local public and private schools within Coral Springs to address overcrowding, promote safety, increase parental participation, elevate student achievement, and expand educational opportunities. 126 Fiscal Year 2007 Annual Budget

130 Neighborhood & Environmental Vitality Provide support to neighborhood groups and individual homeowners and business owners in maintaining and improving property values, aesthetics and safety throughout the City. Lead by example in the stewardship of natural resources by preserving existing Environmentally Sensitive Land sites, promoting the replenishment of the City s tree canopy, encouraging native landscaping, and planning for the conservation of resources. Youth Development & Family Values Promote and increase opportunities for youth to become engaged in the world, while providing support in addressing the profusion of issues facing them. Empower families to create strong ties, pass on values and traditions, strive for economic security, increase health and safety, and join in creating a shared community vision. Strength in Diversity Capitalize on the strength of diversity in our community through ongoing dialogue and gathering together to communicate, understand, and celebrate our differences and similarities. Traffic, Mobility & Connectivity Promote best practices and effective technology to improve safe mobility and encourage convenient and accessible modes of transportation. 127

131 Environmental Scan Demographic Trends Population As of April 1, 2006 preliminary estimates released by the University of Florida s Bureau of Economic and Business Research (BEBR) projected that Coral Springs had a population of 129,615, which is is higher than the 2005 estimate of 126,852. This projection includes the population of Ramblewood East that was annexed into Coral Springs in September Ramblewood East contains 1,020 multifamily dwelling units with a population estimated at 1,754. The 2004 American Communities Survey indicates the median age at 34.1 years. When we compare these results to the 1990 Census estimate of 31.6 years, and the 2000 Census estimate of 33.8 years, it is apparent that the population is aging slightly. However, Coral Springs is still considerably younger than Broward County s median age of 37.9 years. The bulk of the Coral Springs population falls between five and 54 years, with only 6% over the age of 65. Broward County has 14% over the age of 65. Significantly, 32% of Coral Springs residents were under 18 years, compared to only 25% county wide. Age Distribution 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 6% 24% 29% Median age is % 32% Coral Springs Source: American Community Survey, % 24% 29% Median age is % 25% Broward Under and over Housing turnover and new births keep the school-age population higher than other communities, continuing to create demand for youth-related services and school student stations. Households & Families In 2004 the American Community Survey estimated there were 43,400 households occupied and 2,645 vacant units in Coral Springs. The average Coral Springs household size in 2004 was 3.06 people, compared to Broward County s 2004 estimate of 2.50 people. The 2003 American Community Survey found that the average household size in Coral Springs was 2.93 people. This increase of 0.13 people per household may show a trend of multiple families or extended families living together. The American Community Survey found that families made up 77% of the households in Coral Springs in 2004, compared to 62% for Broward County. In addition, Coral Springs has a much greater percentage (46%) of households with children under 18 than Broward County (30%). This figure includes both married couple families (57%) and other families with no spouse present (20%). Nonfamily households make up 23% of all households in Coral Springs. Most of the non-family households were people living alone, but some were people living in households maintained by non-relatives. We remain a familyoriented community, so demand for family-oriented services should remain high. Cultural Factors Of the people living in Coral Springs in 2004, 24% were foreign born. Of the 76% of residents who were born in the United States, 30% were born in the State of Florida. That same year, of the people reporting one race in Coral Springs, 79% were white, 13% were black, and 4% were Asian or Pacific Islander. As for people of Hispanic origin (who may be of any race), our percentage of residents increased to 19%. This is up from 18% in 2003, and reflects a common trend in many South Florida communities. Since the 1990 census, the Hispanic population in Coral Springs has more than doubled. Among people at least five years old living in Coral Springs in 2004, 28% spoke a language other than English at home. Of this group, 65% spoke Spanish, and 35% spoke some other language. Approximately 12,133 residents (9% of our population) reported that they did not speak English very well. 128 Fiscal Year 2007 Annual Budget

132 Educational Attainment In 2004, 91% of residents at least 25 years old had at least graduated from high school and 34% held a bachelor s degree or higher. In comparison, 86% of people in the county had graduated from high school and 28% held a bachelor s degree or higher. Among Coral Springs residents 16 to 19 years old, 1% were school dropouts versus 7% in Broward County (dropouts are defined as year olds who had not graduated from high school and were not enrolled in school.) The total school enrollment in Coral Springs was 44,115 in The population enrolled in school was 33%, compared to 27% in Broward County, which is another indication of the higher proportion of children in Coral Springs than in the County as a whole. Pre-primary school enrollment was 4,657 and 30,857 children were enrolled in elementary, middle or high school. College enrollment, including graduate or professional school, was 8,601. The high value placed on education by the citizenry creates the need for more and better educational opportunities at all levels. Mobility According to the ACS, in 2004, 79% of the people living in Coral Springs were living in the same house that they were in one year earlier. Sixteen percent had moved during the past year from another residence in the same county, 1% from another county in the same state, 2% from another state, and 1% from abroad. People who move to Coral Springs tended to be familiar with the community and desired to stay in Coral Springs. Income In 2004, the City of Coral Springs median household income was $65,062 as compared to the County s $44,799, or 45% higher. The City s per capita income in 2004 was $27,431 versus $25,165 for Broward County. High levels of disposable income generally translate into stronger support for the 7,921 businesses in town. Poverty and Participation in Government Programs Of all families in Coral Springs, 6% had incomes below the poverty level. Of the families below the poverty level, 19% were mother-child families with a related child under 18. Only 1.0 % of the households in Coral Springs received public assistance or non-cash benefits. Sixteen percent of the households received Social Security. Housing According to the City s database through July 1, 2006, there were 45,493 dwelling units in the City. Fifty-three percent of the units are single family and duplex units, while 47% were multi-family units. Approximately 53% of the housing units were built since According to the 2004 American Community Survey, the occupied units consisted of 67% owned by residents and 33% that were rented. The homeowner vacancy rate was 1.8% and the rental vacancy rate was 6.7%. Three percent of the households occupying these units reported not having a telephone in their home. (The decrease may be from the trend to utilize cell phones as a primary source of telecommunications for homes.) Four percent did not have access to a car, truck, or van for private use. Multi-vehicle households were not rare, as 49% had two vehicles and another 16% had three or more. The average number of vehicles per household is greater in the City of Coral Springs than it is in Broward County in general. The 2004 American Community Survey found that 59% of homeowners with mortgages in Coral Springs spent less than 30% of their household income on housing; 41% spent 30% or more on housing. Among renters, 31% spent less than 30% of their household income on rent and 67% spent 30% or more on rent. The median gross rent was $1,066 per month. Eighty-three percent of workers in Coral Springs drove to work alone in 2004, 8 percent carpooled, 1% took public transportation, and 3% used other means. The remaining 5% worked at home. Among those who commuted to work, it took them on average 28.2 minutes to commute to work. Conclusions While there have been some minor changes in demographics, the City continues to be populated by young families with school-aged children. As such, the City will continue to face the issues of traffic, parks & recreation and education, which are to be expected with a young, highly mobile population. (Sources: Community Development, 2004 American Communities Survey; 2005, Bureau of Economic and Business Research, 2000 and 1990 Census) 129

133 Market Environment The City has been a leader in developing strong Financial Management policies and adhering to them over time. This is representative of Wall Street s three major rating agencies recognizing the City with their highest rating of AAA. Hurricane Wilma One of the City s major policies is to maintain a reserve of 60 days of budgeted expenditures in the General Fund to mitigate the consequences of a catastrophic event. This reserve was $14 million in Fiscal Year At the beginning of Fiscal Year 2006, this proved to be most beneficial when Hurricane Wilma blew into the City with Category 2 force winds causing damage costing approximately $36.5 million. The City s share of the expenses is currently estimated to be over $11.25 million. The remaining expense will be reimbursed by State and Federal agencies. Many cities were less fortunate and had to borrow funds for the clean-up, thereby adding additional debt service expense to their operations. The City of Coral Springs has avoided that cost. Our challenge is now two-fold: to replace our emergency reserves and to rebuild and replant our beautiful community. The first, to rebuild our emergency reserves, will take between three and five years. As we continue through what forecasters predict will be a more hurricaneactive 15 to 18 years, this plan takes a high priority as we look to safeguard our future. The second element of our challenge is to regain the tree canopy and landscaping that was so much a part of this Tree City USA. This will also be a long-term undertaking. We anticipate that this replanting of trees will cost the city as much as $2 million, and is not reimbursed by FEMA. (This is one of the reasons that the total City cost of $11.25 million is so high.) You will notice several initiatives in this Business Plan which address this need. In general, our focus will be to continue a strong emphasis on cost containment, generate new revenue sources and increase productivity wherever possible. In addition, the City will continue its aggressive policy to restructure its debt when the market permits and continue to apply pay as you go financing for technology and rolling stock. It will also be extremely important to scrutinize new expenditures or services that have long-term consequences. (See Financial Strategy section for details.) Economic Analysis The expansion of the U.S. economy is well underway. We are in the middle phase of an economic expansion neither boom nor bust. Growth should cool down to a pace of about 3%- 3.5% during Fiscal Year 2007, from a current, sizzling rate of 5.6%. Hopefully, slower growth will relieve any remaining worries about future inflation and interest rate hikes by the Federal Reserve (Fed). Seventeen increases of 25 basis points (0.25%) each have occurred since June 2004, when the federal funds rate hit a 46-year low of 1.00%. The federal funds targeted rate currently stands at 5.25%. The federal funds rate is the interest rate banks charge each other for overnight loans and is the first stage in the setting of interest rates across the board, both short term and long term. The Fed increases rates to slow down the expansion of the economy, avoiding the untenable situation where too much money is chasing too few goods, resulting in undesirable price increases that can harm economic expansion. Consumers continue to drive the economic expansion in a positive direction as evidenced by resilient consumer confidence, rising personal income, and housing demand, although showing signs of cooling down. Consumers continue to use the increased equity in their homes to make more purchases and to pay off consumer debt. Significant appreciation in existing homes and the resulting increased equity has added to personal wealth and further encouraged spending. All eyes are focused on the rising price of oil, currently approximately $76 per barrel. Thus far, improvements in the labor market and personal income/wealth have curtailed the dampening effects of pricier oil. It is unclear to what extent continued increases in oil prices would affect consumer spending. The business sector will be watching consumer behavior very closely. Potential demand drives investment and payroll decisions. Economists will be watching core inflation data to determine if high energy costs continue to work their way into other items, further reducing purchasing power, consumer spending and gross domestic product. Economists will also be anxiously watching the yield curve to see if increases in the federal funds rate will continue to make their way up the curve, increasing long term rates, particularly the 10-year treasury bond yields. To date, increasing the federal funds rate has had a relatively small impact on raising long term bond yields. This lack of response is highly unusual. The treasury 130 Fiscal Year 2007 Annual Budget

134 yield curve has flattened dramatically over the past year (meaning the difference between short and long-term interest rates has decreased) and is beginning to shift upward at all maturities. What is important here is that the 10-year treasury bond yield drives mortgage rates. Thirty-year fixed-rate mortgages are hovering around 6.5%, which is the highest level since Until now, the globalization of money has kept the lid on longer term treasury bond yields, despite the 4.25% increase in the Federal Funds rates. Economists warn, however, of emerging factors overseas, such as stronger growth projections and tighter monetary U.S. Treasury Interest Rate Yield Curves 5.5% 5.0% 4.5% 4.0% 3.5% 3.0% 2.5% Current 5.00% 2.77% 5.28% One Year Ago 3.12% 5.17% 3.74% 4/11/ % 5.13% 4.14% 7/10/ % 3 Month 6 Month 2 Year 5 Year 10 Year 30 Year policy that will sop up excess global liquidity, reducing foreign demand for U.S. securities. The result is higher yields and therefore higher mortgage interest rates. If so, mortgage rates will climb even higher, continuing to cool down housing activity and prices. Here in Coral Springs, housing turnover has slowed down from 10% to 6% during recent months. Current Save Our Homes laws have also contributed to this slow down by creating property tax sticker shock for homesteaded property owners looking to move. The rate of increase in prices has also cooled down. Downward price adjustments are occurring in some segments, particularly the high-end housing stock and condominiums. The Fed must be careful to not overreact. Some experts argue that a 2% increase in mortgage rates may send the South Florida housing market into a tailspin, led by the collapse of the condo sub-market. Many experts caution that the condo sub-market is most vulnerable, given the significant presence of speculative buyers. They predict that substantial price corrections, 20% or more, may be in order. On a brighter note, the single family sub-market appears to remain on solid footing in South Florida. Controlled mortgage rate increases may merely slow down the rate of increase in these housing prices. As price increases slow down and personal incomes continue to pick up, more homes should become affordable to the average family home buyer, easing the 5.17% affordable housing crisis in South Florida. For Fiscal Year 2007, the City of Coral Springs will 4.76% receive a 15.3% increase in taxable property values, reflecting robust commercial/industrial development and a significant number of condominium conversions. Future increases are predicted to be in the 6% - 7% range as price increases slow down and housing turnover retreats to a 5% - 7% annual rate in this builtout community. Business construction spending should remain strong as occupancy rates rise along with factory utilization rates. This trend should cushion the blow from the decline in housing. For now, we will keep our eyes on oil prices and interest rates. If these two indicators continue to rise unabated, they may prove to be spoilers for continued economic expansion. Time will tell. The City s occupancy rates remain very strong and reflect the robust economy. The residential occupancy rate of 98% is a result, in part, of the decreased rental housing stock due to condo conversions. The retail, office and industrial submarkets also show strong demand. All three categories had occupancy rates of 95% or greater. 131

135 132 Land Development Trends Residential Properties As of 2006, few undeveloped single family residential lots remain in the City of Coral Springs. In addition, only a limited number of multi-family sites remain once the 84 Heron Bay townhouses and 145 Kensington Square townhouses will be completed by Fiscal Year During Fiscal Year 2006, less than five single-family homes and approximately 90 multi-family units are expected to be complete. $180 $160 $140 $120 $100 With the annexation of Ramblewood East in 2005, the City has reached near maximum population under current zoning regulations. Our updated population as of April 1, 2006 was 129,615 with 23,979 single-family homes and 21,514 multifamily units. All significant future residential development will be the result of the redevelopment of existing sites, increased density per acre and/or mixed-use. Under an emerging trend of increased density in targeted locations, the City of Coral Springs has secured a vested right for 1,670 new residential units in the Downtown district through the Development of Regional Impact (DRI) and Comprehensive Plan Amendment processes. In March 2006, the City recommended 168 units of high density residential developments at the Coral Springs County Club on Sample Road. Both Downtown and the Country Club residential projects will be developed in conjunction with a partnership between Amera Properties (Downtown master developer) and WCI Communities. Through the flex unit program, Broward County Planning has established that Coral Springs can add more than 5,000 residential units. Housing demand has remained strong, due in part to atypically low 30-year mortgage rates and a fear of escalating home prices in the future. Condo conversions have had a large impact throughout Broward County and certainly in Coral Springs. Over the past two years, conversions removed over 20% of the large-scale apartment complexes from the rental market and commercial tax rolls. Annual Increase in Non-Residential Assessed Value $80 $60 $40 $20 $0 Millions $ $ Non-Residential Assessed Value as a Percent of Total Assessed Value $7 $6 $5 $4 $3 $2 $1 $ $ $ $ $ $ $61 * 2004 *Personal Property decreased 0.7% in 2004 $ $ $ The decrease in taxable value was under $100,000,000. Conversely, over 3,000 units added to the tax rolls in the condominium category, adding over $400,000,000 in new tax assessment to the tax rolls over a two-year period. While the inventory of rental units is down, the swelling condo conversions have opened up a new avenue for affordable owner-occupied housing in the City of Coral Springs. In Fiscal Year 2005, there were 1,077 additions/alterations for residential properties that directly resulted in 3,956 building permits. Most of these were related to condo conversions. This year has seen a decrease in condo conversions, but a surge in permits necessary for hurricane repairs. The impact on the Structural discipline in the Building Division has been to nearly double their workload within a few months. Mixed-Use Properties Billions % 23.8% 21.2% 22.1% 23.6% 25% 22.6% 22.1% % % % % Non Residential Total Non Residential as % of Total Source: Broward County Property Appraiser s Office In 2006, the first mixed-use property in the City s history will be built with the 84 townhouses and retail/commercial at Heron Bay. Mixed-use is defined as residential combined with other uses such as office and/or retail. By code, B-2 Community Business zones may build up to 33% of redevelopment as residential. The last remaining underdeveloped property with B-2 zoning, Hawks Crossing at Wiles Road and 441, will become a Super Target without any of the allowed residential use. 10% 5% 0% Downtown Coral Springs, located at the four corners of the Sample Road and University Drive intersection, is the City s largest mixed-use project. The Downtown Development of Regional Impact (DRI) encompasses 4.3 million square feet of mixed-use development program including residential, commercial office, retail, entertainment and other related uses. Amera Properties has recently partnered with WCI Communities for the Fiscal Year 2007 Annual Budget

136 development of residential projects in Downtown which may reach as many as 1,670 units. Phase 1 (One Charter Place) is currently under construction and is anticipated to be completed in November Single-Use Commercial and Industrial Properties As reported in the Fiscal Year 2006 Business Plan, Coral Springs continues to head toward complete build-out on single-use commercial and industrial properties. A total of 1,145,000 square feet of commercial space was permitted in 2005 with an additional 710,000 square feet projected for (The totals above should be reduced by the 574,000 square feet of two garages at Coral Springs Auto Mall and One Charter Place.) Industrial land in the Corporate Park is also nearly fully built with acres of vacant land. The City estimates that 207,579 square feet will receive certificates of Building Permit Trend Analysis 20,000 15,000 10,000 5,000 0 occupancy in Fiscal Year 2007 and 302,650 square feet in Fiscal Year Many of these projects are a combination of office and small truck warehouse space. The largest remaining property may be redeveloped between Fiscal Years with large truck and bulk storage warehouses totaling more than 600,000 square feet. Redevelopment of Coral Springs single-use properties is also active. The adopted Super Target at Wiles Road and 441 will demolish the Hawks Crossing shopping center to create a new 192,491 square foot retail development. One Charter Place adds 99,000 square feet of office and retail space on the former Coral Springs Mall parking lot. Future single-use redevelopment opportunities also exist in the southern portions of the Corporate Park. Other Land Development Trends Smart Growth. Generally throughout the nation, the traditional auto-oriented land development pattern is being replaced with the umbrella term smart growth. Smart growth in traditional suburban cities is generally defined as a series of small districts of high to medium density of mixed commercial and residential uses that Projected Regular Condo Conversions Hurricane encourage walking to work or shopping within the district. These higher density districts are linked by efficient mass transit. Downtown Coral Springs with its mixed-use redevelopment, neighborhood transit center and downtown pathways represents the second generation of Coral Springs development. Sustainable Green Buildings. Many communities such as Coconut Creek are adding green environmental goals to the redevelopment process. Green includes improvements such as higher energy efficiency in buildings, recycling of demolished building parts and literal green roofs with grass or other drought resistant plants. The City s DRI for Downtown Coral Springs includes goals for LEED certification (Leadership in Energy and Environmental Design). Hidden Density in Neighborhoods. As already experienced in California in the last ten years, a hidden density will likely emerge as extended families live together in a single-family house or apartment. This leads to impacts on schools, water use and on-street as well as off-street parking. Big Box Grocery. According to the USDA, superstores (i.e., Wal-Mart, Target) and wholesale clubs (i.e., Costco, BJs) have reduced the market share of conventional supermarkets from 90% to 69% in the last twenty years. As Wal-Mart built two superstores in Coral Springs and Target has one superstore coming, Winn Dixie abandoned two locations. Publix is expanding in Coral Springs, but the national trend is gradually reducing the 50-year suburban pattern of grocery stores anchoring small neighborhood shopping centers. Combined with the decline of the shopping center drug store, the neighborhood shopping center will face significant financial stress and eventual redevelopment. Customer Expectations The most important element of the strategic planning process which precedes the Business Plan is identifying and understanding customer requirements. We use several sources of data, including: Comprehensive Customer Surveys Beginning in 1994, we have used surveys to measure satisfaction and solicit opinions on a variety of services and policy issues. Visioning Summits An intensive workshop for community stakeholders aimed at determining the critical long-term issues facing the City. We ve also held youth and senior summits to gain insight into generation-specific issues. 133

137 Neighborhood Meetings Slice of the Springs meetings held throughout the City in an open forum six times a year. Strengths, Weaknesses, Opportunities and Threats ( SWOT ) Analysis Affinity analysis of issues identified from representatives of major stakeholder groups. Focus Groups Facilitated meetings designed to solicit input from stakeholders and experts on narrow topics selected for their strategic value. Findings The top four issues identified from all sources were: Traffic and speeding: Residents are increasingly concerned with traffic; both traffic congestion on major thoroughfares and speeding concerns on neighborhood streets. 134 Code Enforcement: This continues to be the major theme at our Slice of the Springs town meetings. Residents are concerned that we keep the high standards for property and landscaping maintenance that have been such an essential part of our community identity. Aesthetics: Residents continue to want an aesthetically beautiful community. This means in neighborhoods, in commercial areas, our parks, and on our medians. Roofs (repair after hurricane): This is a new issue related to Hurricane Wilma. Residents were concerned about the difficulty in finding roofers and roof materials after the storm. Residents are also concerned that neighbors secure their damaged roofs before this year s storm season. You will note initiatives throughout this Business Plan that address all four of these important citizen concerns. Emerging and Legislative Issues The City s legislative concerns, especially in the long term, fall into two basic categories. First, is the issue of home rule, where the authority of the City s elected officials is being usurped by other, higher levels of government. The ability of the City to collectively bargain, govern and regulate such issues as zoning and land usage is under constant threat. Second, unfunded mandates are a significant financial threat to the City. These mandates may appear in the form of requiring additional services or additional benefits to employees, without a corresponding funding source. Also, negative impacts occur when legislation and regulatory requirements are changed that reduce the City s revenue sources with no provision for replacement funding. Specific issues of concern are as follows: A study was funded by the legislature to explore various property modifications that may significantly reduce the City s property tax revenue. Proposals to raise the homestead exemption from $25,000 to $50,000, to contain local tax rates at the roll-back rate and to allow whole or partial portability of individual s current save our homes tax benefits abound in Tallahassee. When fully implemented, the increase in homestead exemption to $50,000 is likely to cost the City $2.3 million. The rollback rate and whole or partial portability proposals also may result in critically lower tax revenues to the City, depending on how the legislation is worded. The undermining of local control of cable television franchise agreements, with proposals to transfer revenues to state control. In this event, the state would assume the responsibility for distributing revenues to municipalities. The siting of public utilities, such as cellular telephone towers, transportation facilities or advertising billboards. All of these have the ability, when placed inappropriately, to reduce the aesthetic quality of our neighborhoods and detract from property values. Issues which revolve around the unfunded mandate area are as follows: The revenue stream from Sales Tax on Internet transactions is a revenue issue that will only grow in size in the coming years. The streamlined Sales and Use Tax Agreement, which has been approved by more than forty states, provides a centralized administration of sales tax collection and distribution to local jurisdictions. Florida has yet to approve this agreement; Over $14 billion in tax cuts have been signed into law in the last seven years at the state level. While real estate values and hurricane recovery have boosted tax receipts, any slowdown in these areas may have a negative impact on revenues collected by the state and shared with the City. These issues reflect the challenges from other levels of government and regulatory agencies that require constant attention of City staff and clear direction to staff through the Strategic and Business Plans. Fiscal Year 2007 Annual Budget

138 Customer Requirements Analysis Overview In an effort to closely align the City s scarce resources with the needs and desires of our residents, we use a number of listening devices to gather credible and useful data. This customer input is a critical piece of the Strategic Planning process. Our business model demands that we know our customers needs and desires. Through citizen and business surveys, SWOT analyses, Slice of the Springs meetings and good, old-fashioned customer contact, we know what our customers think of us and what they expect of us. Residential Satisfaction Survey Results In 2006, the City s contractor, The Center for Research and Public Policy, conducted the annual residential and business surveys. This was the second year the survey was conducted by this firm. The residential satisfaction study was conducted in late February/early March, covering the same approximate time period as previous studies. Sample size was 1,001, representing a +/- 3% margin or error at a 95% confidence level, the same sample size as in The business satisfaction survey was conducted during the same time period. Residential Satisfaction Study The City s rating for overall quality remained at 95% in This level represents a seven-year high. The previous high was 94% in 2000, with the previous low being 90% in This compares very favorably to ratings at other high-performing cities such as Sterling Award winner Jacksonville (77%), Miami Beach (84%), Phoenix (90%), and Gainesville, Florida (65%). We have found only one other city nationwide with customer satisfaction ratings as high as ours: Bellevue, Washington. A city well-known for its good management, Bellevue is another example which shows that focusing on the customer results in high customer approval. Residents who have lived in Coral Springs for less than two years had the highest satisfaction rating of 98%; with those less than 10 years at 97%. Residents with 10 or more years rated satisfaction at 92%. When asked about the City being a great place to live, no matter who you are, 84% of residents agreed or strongly agreed (down slightly from 86% in 2005). Minority residents rated this question (a KIO) at 82%. The Customer Service rating decreased from an all-time high of 97% in 2005 to 95% in 2006 (within the +/- 3% margin of error). Comparing favorably to municipal comparisons of 79% in Austin, Texas, and 91% in Phoenix, this rating includes residents surveyed who felt the City s customer service was either excellent or good. The most significant result here is that 37% rated the City not only good, but excellent! There are not significant differences in the customer service rating among customer groups. When asked to describe how they feel about the taxes they pay, 74% of residents said, taxes are high but the City provides quality services, taxes are just right, or taxes are too low. This value rating is down from 77% in These results tend to be higher (82%) for longerterm residents (ten years or more), possibly as a result of higher tax bills for residents who purchase properties and are re-assessed. In addition, residents with higher incomes ($150,000 and above) and, non-minority residents also give more favorable ratings regarding City taxes. There were three open-ended questions in the survey that afford the City the opportunity to gain additional insight into customers perceptions about the City. The first of these asked residents to explain why they had a positive rating to the survey question dealing with overall quality of services. The five top responses with over 5% each were nice people/place (10%), good service (16%), it s wonderful (12%), city is pretty good/satisfied (14%), and excellent job with hurricane cleanup (5%). Out of the 50 people (5%) who felt that the quality of services were below expectations 10 (1%) felt hurricane cleanup should have been quicker, 12 (1%) felt that we could do better, especially litter pickup, and 11 (1%) felt that they were not satisfied with City government. When asked, in an open end format question, for issues residents were most concerned about on a local level, 41% either said they had none or did not know. The most frequently cited issues for the remaining respondents were increasing crime (4.3%), traffic unsafe for children (5.8%), housing codes (4.3%), school ratings not good (4.4%), high taxes (3.7%), safety (3.1%), and overdevelopment (3.2%).. The final open-ended question asked what service respondents would like to see enhanced if it would include an increase in taxes. Sixty-three percent responded that they either had none or did not know. This is significant because it demonstrates our residents intolerance for a tax increase. Of those who would be willing to pay more in taxes for specific services, responses included teen programs for summer/after school, youth services and after care at school, and improved education. 135

139 Ninety-five percent (95%) of residents rated the City favorably in terms of respecting religious and ethnic diversity. This is consistent with 2005 results and an increase from 91% in 2004, the first year this question was included in the survey. The City s overall safety rating remained essentially unchanged, with ratings of 83% in 2006 compared to 82% and 83% in 2005 and 2004, respectively. These compare favorably to ratings between 76% and 80% in 2000 through Ratings in particular venues (e.g., neighborhood in the day, City park in the day, neighborhood at night, park at night, etc.) remained constant at an average of 90% when comparing 2006 to Those feeling less safe include residents who have been victims of a crime, middle income residents ($50,000 - $100,000), Hispanic residents, and those living in the Center West and Southeast slices. Those feeling the most safe are those living in Coral Springs for less than 2 years, those earning between $50,000 - $150,000, men, and African-American residents. Overall support in for the City s efforts in the area of education increased from 2005 to These include support for City s contributions of time and money (from 85% to 91%), support for communication with residents about education (from 91% to 93%), and support for the contribution of City expertise to education (from 86% to 92%). The overall rating of the City s efforts to address public school issues is at 80%, up from 75% in results appear to have been affected by difficult school boundary issues implemented by the school board in that year. The City s efforts to communicate effectively with residents appear to be paying off with 89% rating communications with residents excellent or good, compared to 86% in This rating is significant because communication with residents continues to be the key driver of overall quality and customer satisfaction ratings year after year. Consistent with previous years, top reasons residents mention first on their decision to move to Coral Springs include location (20%), quality of education system (20%), housing (20%), and nice neighborhoods (13%). Various demographic data was collected in the survey: length of residence, age, education, children/no children, income levels, race, sex, rent/own, crime victim, location of residence, and employment status. Differences in survey responses across these demographics are noted above. Business Satisfaction Survey Results This is the third consecutive year we have completed a Business Satisfaction Survey. The business satisfaction survey was conducted March of this year. Sample size was 250 surveys representing a margin for error of +/- 6% at a 95 % confidence level. The City s overall rating for meeting customer s needs when in contact with City employees is 96% which is up from 94% in The ratings came from different characteristics ranging from arriving on time to being professional. The City s satisfaction rating for overall quality of service is 97%, which is a significant increase over last years rating of 92%. A large majority of business leaders, 88%, said they would recommend the City to friends, family and co-workers. This is up significantly from 82% in Overall, 94% of all business leaders surveyed suggested Coral Springs customer service is excellent or good. This rating is up from 91% in On Community Service Satisfaction, the average rating across all 15 different community services, departments or programs is 85%, this is up slightly from 84% in Emergency Paramedics had the highest rating of 94% favorable. The average overall positive rating for City efforts at retaining, attracting, supporting business and reducing blight moved to 83% from 74% in A growing percentage of business leaders, 76%, report their overall relationship with the City of Coral Springs was very good or good. This is up somewhat from 73% in Some respondents, 7% indicated their relationship is poor or very poor. When don t know respondents are removed from the data, the percent suggesting good or very good moves to 91% which is up from 88% in Reasons cited most frequently for a positive view of their relationship with the city centered on good service, being there when they need them and responsiveness. When asked in an open-end format question for issues on a local level, 50% could not name any or didn t know of any issues. There were 25 respondents who suggested signage codes were too strict. There were sixteen who felt traffic congestion was a problem and fourteen respondents felt taxes were too high. Eight respondents suggested high crime rates. The City s communication rating with business owners and managers was 77%, down slightly from 79% in Just over half of business owners said they visited the Coral Springs website. Of this group of visitors, high ratings were recorded for ease of navigation (90%), informative content (94%) and usefulness (94%). These ratings are all up from 2005 respectively. Those suggesting taxes in Coral Springs are too high moved down slightly from 31% in 2005 to 30% in The number of Businesses who felt taxes are just right for the amount and quality of City Service they were receiving was 44%, up from 37% in The percent suggesting their taxes are higher than surrounding communities declined to 36% from 50% in The demographics of respondents of the survey had an average of 14 full and part time employees. The average number of years in Coral Springs was 10 and 68% were also residents of Coral Springs. The majority, 59%, rented their place of business. 136 Fiscal Year 2007 Annual Budget

140 SWOT Analysis SWOT stands for Strengths, Weaknesses, Opportunities, and Threats, and is a simple open-ended questionnaire that we ask volunteer board members, key stakeholders, staff, and the City Commission to complete. The idea is to identify the vital few issues under each category as identified by the people who know the organization best. Combined Results (Exercise completed by 10 Senior Staff Members, 24 Employees and 22 Advisory Board Members) Strengths: Consensus on several strengths include how City Government operates (planning, customer focus, the business model); the City s strong finances; public safety; good schools; and effective leadership. Recreation activities and facilities rank high, as well as positive attributes about City employees, and community involvement. Other common themes include the quality of people who live in the City, Downtown redevelopment, volunteers, code enforcement, and traffic control. Weaknesses: There was little consensus on weaknesses. The topics raised by respondents include traffic issues such as congestion, speeding, and lack of public transportation; and code enforcement. City Employees and Advisory Board members cite rundown neighborhoods, a lack of affordable housing, the need for minority outreach and emergency preparedness. Opportunities: Consensus includes more partnerships (with businesses, celebrities, faith-based groups, and neighborhoods; creative advertising; a college site in the City; programming for seniors and teens; the use of vacant property and volunteers. Threats: The clear consensus is the threat of hurricanes. Other threats include terrorism; crime (especially narcotics and juvenile criminal activity); rising property values and taxes; and overcrowding. Neighborhood and Citywide Issues The most important neighborhood issues to address during the next one to two years are traffic (congestion, flow, and enforcement); maintaining aesthetics (landscaping, tree canopy, neighborhood preservation); code enforcement; safety; not increasing property taxes; and maintaining quality education. Hurricane preparedness is also a concern. Additional issues to address are hurricane recovery, increasing property values, crime prevention, infrastructure improvements, and affordable housing. The Citywide issues to address during the next five years are traffic; Downtown; maintaining and improving aesthetics; affordable housing; maintaining code enforcement standards and quality of education. Other issues to be aware of are property taxes; public safety; redevelopment; hurricane preparedness; hurricane recovery; and maintaining parks and recreation programs and facilities. Source: Financial Services Management & Budget Office, SWOT Surveys, Spring 2006 Neighborhood Meetings Six times a year, Slice of the Springs meetings are held in different sectors of the City to communicate with residents on a variety of issues. These interactive town hall meetings give us a unique opportunity to learn what issues are at the top of our customer s priorities. Only three meetings have been held at the time of publication. The top five concerns compiled thus far are: 1. Code Enforcement 2. Traffic 3. Roofs (repair after hurricane) 4. Speeding 5. Aesthetics (landscaping, litter) Source: Community Development, Neighborhood Partnership Program Slice of the Springs Partial Report, April

141 Benchmarking ICMA Overview Data from the International City/County Management Association (ICMA) Center for Performance Measurement is used to analyze the performance of the City of Coral Springs relative to other localities based upon uniform performance data reported through annual program templates (questionnaires). The most current data available is for fiscal year When that data was compiled, 145 local governments were members of the ICMA Center for Performance Measurement. Not all of the participating jurisdictions completed the templates for each program area, nor did they provide all of the requested data on any given template. Therefore, there will be a different number of comparisons for every data point, given the availabilities. The following analysis compares Coral Springs with nineteen other municipalities, though not all have necessarily provided any given data point. All nineteen have some demographic similarities; most notably, their population is between 80,000 and 230,000. Some among the nineteen are better matches than others. Henderson, NV; Westminster, CO; Peoria, AZ; Eugene, OR; and Bellevue, WA are among the best matches. Apart from being slightly larger than Coral Springs, Peoria is a very good match. Their Fiscal Year 2005 population was 139,000 6,278 more than Coral Springs. Peoria reported 30.9% of their population under the age of eighteen, whereas Coral Springs reported 28.8%. Both communities have a significant number of residents who speak Spanish as a first language. The Peoria median household income was $58,984; Coral Springs reported approximately $6,000 higher, at $65,062. Further, Peoria had a AAA bond rating under the S&P and Fitch, much like Coral Springs; however, Peoria had an A1 bond rating under Moody, where Coral Springs had (and has) the highest rating of Aaa. General General Fund expenditures per capita in Coral Springs were $ The mean for the group (twenty cities, which include Coral Springs) was $ The Coral Springs rate was lower than four of the five cities with the most similar demographics. At $505.28, Peoria, AZ was the lowest among them; the highest was Westminster, CO, at $ Of eleven jurisdictions in the group providing the data, the mean for total city F.T.E.s per 1,000 population was 11.5; at 7.1 1, the Coral Springs ratio was the lowest in the group. Among the cities that are more comparable demographically, the lowest was Scottsdale, AZ at 9.3; the highest was Bellevue, WA at 13. Police With 2.42 Police F.T.E.s per 1,000 residents, Coral Springs fell in the middle of the eleven comparison cities and near the mean of For sworn staff only, Coral Springs had 1.75 F.T.E.s per 1,000 residents, compared to the mean of The Coral Springs Police Department was above the mean for police operating expenditures per capita; with an estimated $248 compared to a mean of $210. Results compare very favorably to the other cities. Coral Springs was well below the mean for Part I property crimes and Part I violent crimes. The City experienced 25.3 Part I property crimes per 1,000 population, almost half of the mean of At 3.1, the mean was almost double for Part I violent crimes committed per 1,000 residents, the rate in Coral Springs was 1.6. The clearance rate for property crimes was an impressive 28.8%, as compared to the mean of 19.1%. The same was true for violent crimes, where the 67.8% clearance rate was equally impressive when compared to the mean of 55.5%. Although the group of similar cities displayed slightly less than half of the Coral Springs crime rate, juveniles committed a disproportionate number of the crimes in Coral Springs. For Part I violent crimes, 39.67% resulted in juvenile arrests; this is compared to the mean of 19.47%. For Part I property crimes, 47.03% were accounted to juveniles; this is compared to the mean of 30.72%. Of the traffic crashes per 1,000 population, 6.20 were injury producing, just above the 6.05 mean. The traffic fatalities per 1,000 were 0.085, also just above the mean of The number of moving citations issued per 1,000 residents was typical of the other cities 120 compared to the mean of 115. Fire & EMS. In addition to Coral Springs, the Fire Department provides service to a neighboring city, Parkland. This has the effect of reducing the population density of the area served, but the population and square miles served increased by approximately 16.4% and 46.3% respectively. The Coral Springs Fire Department responded to 124 residential structure (mean: 172), 23 commercial / industrial structure (mean: 29), and 193 non-structure (mean: 262) fire incidents. Just over 11% of all fire and non-fire responses were false alarms; the mean reported 17%. From call to arrival, EMS emergency responses averaged 338 seconds; the mean reported was 402. From dispatch conclusion to arrival, responses averaged 225 seconds; the 138 Fiscal Year 2007 Annual Budget

142 mean reported was 326. In all, 42% of the EMS emergency responses were within five minutes; the mean reported was 43%. Further, 87% of such calls were within eight minutes; the mean reported was 78%. Public Works The average response time in working days for pothole repair was significantly lower than the comparable mean 0.5 versus This service is not only timely, but typical of the high level of quality displayed by Public Works. Comparisons to similar jurisdictions indicate that Coral Springs saved a significant amount of money on street sweeping, with operating and maintenance expenditures per capita at $0.23; far less than the mean of $3.25. Efficiency was also evident in facilities, fleet, and refuse/recycling as well. Facilities spent $1.12 on total custodial expenditures per square foot; the mean was $1.48. The Fleet utilized maintenance hours per vehicle/equipment maintained by them; the mean was Refuse and recycling brought in $80.00 per ton of recycled materials; this was double the $40.00 mean. Fleet received a 100% customer satisfaction rating for quality of service (mean was 83%), and 80% customer satisfaction rating for timeliness of service (mean was 69%), and a 100% customer satisfaction rating for overall satisfaction (mean was 80%) 2. Both refuse and recycling received just over a 95% customer satisfaction rating, where the refuse mean was almost 91% and the recycling mean was almost 87%. Parks & Recreation Most of the cities in the comparison group had much lower population densities than Coral Springs. Thus, Coral Springs had fewer total acres of parks to 1,000 population (5.6), below the mean of However, this gap narrowed greatly when comparing only developed park acreage, where Coral Springs had 5.5 acres and the mean had 9.7 acres. Over 98% of Coral Springs park acreage is developed, compared to the mean of 62%. Segmenting the recreational market, on average the comparison cities identified the population under 18 as 30% of their market for recreational programming. Coral Springs indicated 32%. On average, the comparison cities targeted 57% of their programs to this group; at 85%, Coral Springs targeted more programming to youth. In reviewing program capacity, Coral Springs filled 80% of their lesson programs (including camps) to capacity, whereas the mean filled a little less than half, at 44%. For total revenues for recreation programs earned per capita, Coral Springs at $23.74 was below the $28.58 mean. Coral Springs covered non-aquatic recreation program expenditures (excluding utilities) through user fees/charges 90.4% of the time. The mean for the comparison group was 63.7%. Additionally, Coral Springs covered their swimming pool expenditures through user fees/charges 65.4% of the time, whereas the mean did so only 39.7% of the time. The customers indicated that they were much more pleased with the range of activities offered by Coral Springs than the mean, with 97.65% and 78.06% customer satisfaction ratings respectively. When rating parks and recreation programs, the customers indicated similarly positive results; Coral Springs earned a 94.75% customer satisfaction rating, while the mean reported 85.69%. Code Enforcement The Coral Springs Code Enforcement Division aims to close all cases through voluntary compliance. Such an approach reduces costs and reflects positively toward community relation endeavors. Compared to other organizations, this mission was evident; Coral Springs reported closing cases in this manner more often than the mean in every instance: housing violations 63.0% of the time (mean: 47.9%), zoning violations 64.1% of the time (mean: 63.8%), and nuisance violations 65.9% of the time (mean: 54.3%). Further, Coral Springs demonstrated that the customers not only complied more often than the mean, but faster: housing violations in 63 days (mean: days), zoning violations in 45 days (mean: 61 days), and nuisance violations in 25 days (mean: days). Human Resources Employees rated Human Resources services among the best (96.2% quality of service, 91.9% timeliness of service, and 93.8% overall satisfaction) 3. At 5.26%, the City s employee turnover rate compared favorably with the 6.24% mean. As a percent of total salaries, the total benefits in Coral Springs were 43.67%, with a mean at 32.92%. As a percentage of total compensation, employee benefits were 29.55%, which was above the mean of 23.69%. Total sick leave usage per 1,000 hours of scheduled work was below the mean hours and hours, respectively. Most of the organizations in the comparison group indicated the existence of a pay for performance or merit program. Of these, the mean reflected that performance evaluations occurred on time 97% of the time; Coral Springs reported that they occurred on time 100% of the time. 1 The ICMA calculation includes full-time, part-time, regular, and overtime hours worked divided by population. 2 Where used, customer satisfaction ratings include excellent or good responses. 3 Due to lack of respondents, these measures could not be compared to other jurisdictions. 139

143 Florida Cities Comparison Property Tax Per Capita Miami Beach West Palm Beach Jacksonville *Boca Raton Ft. Lauderd ale *Delray Beach Miami Orlando Saraso ta *Boynton Beach Pompano Beach Tamp a Ho llywo od Sunrise Ocala Cape Coral St. Petersburg *Davie Clearwater *Daytona Beach Plantatio n *Pensacola North Miami Coral Springs Hialeah Pembroke Pines *Palm Bay Gainsville Lakeland *Melb ourne Tallahassee *Largo $ 527 $ 481 $ 465 $ 454 $ 427 $ 407 $ 350 $ 345 $ 313 $ 310 $ 298 $ 292 $ 269 $ 260 $ 259 $ 248 $ 243 $ 237 $ 228 $ 228 $ 204 $ 199 $ 18 9 $ 176 $ 169 $ 166 $ 151 $ 145 $ 143 $ 123 $ 105 Total Common Expense Per Capita $ 958 $ 0 $ 150 $ 300 $ 450 $ 600 $ 750 $ 900 $ 1,050 Guaranteed Debt Per Capita Cape Coral Sunrise Jacksonville Orland o Miami Saraso ta Lakeland Miami Beach Ft. Laud erd ale West Palm Beach *Pensaco la *Davie *Dayto na No rth Miami *Boca Raton *Gainsville Coral Springs *Hialeah Pompano Beach *Tallahassee *Bo ynto n Beach *Clearwater *St. Petersb urg Tamp a Plantatio n Pembroke Pines Palm Bay Ocala Melb o urne Larg o $ 57 $ 6 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 145 $ 115 $ 73 $ 191 $ 170 $ 16 5 $ 158 $ 426 $ 402 $ 396 $ 306 $ 264 $ 254 $ 491 Average Basic Service Wages $ 671 $ 597 $ 582 $ 1,026 $ 1,257 $ 1,395 $ 1,345 $0 $250 $500 $750 $1,000 $1,250 $1,500 $1, Miami Beach Orland o Saraso ta Ocala West Palm Beach *Fort Myers Clearwater *Delray Beach *Boca Raton Ho llywo o d Tallahassee *Daytona Beach Lakeland St. Petersb urg Miami Sunrise Tamp a Gainsville Jackso nville *Pensaco la *Bo ynto n Beach Pompano Beach No rth Miami *Larg o Cape Coral Pembroke Pines *Melb o urne Plantatio n Hialeah Davie Coral Springs *Palm Bay $ 1,260 $ 1,228 $ 1,218 $ 1,196 $ 1,094 $ 1,086 $ 1,079 $ 1,047 $ 990 $ 984 $ 957 $ 947 $ 947 $ 922 $ 905 $ 885 $ 862 $ 812 $ 778 $ 778 $ 747 $ 734 $ 710 $ 683 $ 662 $ 645 $634 $ 579 $ $ 430 $ 1,498 $ 2,103 $ 0 $400 $ 800 $ 1,200 $ 1,600 $2,000 $ 2,400 Ft. Lauderdale *Hollywood St. Petersburg West Palm Beach Jacksonville Lakeland *Melbourne *Fort Myers Cape Coral *pensacola *Daytona Beach *Palm Bay Source: Governments of Florida 2006 Fiscal Year 2004 Data Comparing Cities with Populations Greater Than 50,000 where data is available *Source: Governments of Florida 2005 Fiscal Year 2003 Data Comparing Cities with Populations Greater Than 50,000 where data is available *Miami *Davie Pembroke Pines Coral Springs *North Miami Sunrise *Delray Beach Tampa *Orlando Pompano Beach *Boca Raton *Boynton Beach Clearwater Plantation *Sarasota Gainsville Tallahassee Hialeah *Largo *Ocala $ 58.6 $ 55.1 $ 53.7 $ 53.4 $ 50.4 $ 51.6 $ 50.4 $ $ 48.9 $ 48.4 $ 48.0 $ 47.6 $ 47.5 $ 46.6 $ 45.0 $ 44.4 $ 44.0 $ 42.2 $ 42.1 $ 42.0 $ 41.8 $ 41.5 $ 40.7 $ 39.8 $ 39.2 $ 37.8 $ 36.5 $ 36.1 $ 35.2 $ 33.2 $ 33.0 $ 32.3 $ 0.0 $ 10.0 $ 20.0 $ 30.0 $ 40.0 $ 50.0 $ 60.0 $ 70.0 Fiscal Year 2007 Annual Budget

144 Financial H ealth Financial Trend Monitoring System Each year, Financial Services prepares a Financial Trend Analysis as part of the Environmental Scan for the Business Plan. This analysis comprises 25 key financial/economic indicators that help us measure over several years the financial/economic health of the City. Many of these financial/economic indicators are ratios that are commonly used to assess financial condition, giving us a basis for comparison to other cities or service organizations. Indicators fall into several general categories including: Debt Structure, Unfunded Liabilities, Operating Position, and Per Capita Revenues & Expenditures. In addition, several Non-Financial Community Needs and Resources Indicators balance the above financial indicators. Direct Net Long-Term Debt Per Capita One indicator that City Staff has worked hard to improve is Direct Net Long-term Debt per Capita. This indicator has had a positive trend for the past seven years. Direct Net Long-Term Debt Per Capita is an important element of the Trend Monitoring System. This is a ratio that identifies the amount of long-term general obligation, Direct Net Debt Per Capita $760 $740 $720 $700 $680 $660 $640 $745 $689 $661 $702 $662 franchise and variable rate debt that the City carries on its books (excluding enterprise funds such as Water & Sewer and City Center Funds) expressed in dollars-per-resident. Prior to 1999, the City s Direct Net Long-Term Debt Per Capita was steadily increasing from $442 in 1992 to a high of $833 in With our aggressive debt retirement and refunding policy (Financial Strategy), this indicator declined to $636 in Fiscal Year The City s Direct Net Long-Term Debt Per Capita was characterized as moderate by Moody s Investor Service. As part of our Financial Plan, the City will continue to maintain this ratio at healthy levels by retiring or refunding the City s most expensive debt when market conditions make this option attractive, and the continuation of our pay-as-you-go philosophy in financing capital equipment replacement. Also, the changes implemented in financing our Fiscal Year 2005 capital equipment also lowered City debt. However, debt related to new capital projects, such as the Public Safety Headquarters improvements and the financial impacts of Hurricanes Katrina and Wilma, may impact the direction of the Direct Net Long-Term Debt Per Capita in the near future. Given what we know about our current debt and future capital expenditures, our Direct Net Long-Term Debt Per Capita will remain near the average for cities, and well within our limits. Overall Results This year the City has five indicators that are red-flagged. City Staff has added Percentage Elastic Tax Revenues since the Strategic Planning Workshop, because this index also warrants close monitoring. The red-flagged indicators are: $636 Net Operating Expenditures per Capita ($k); Percentage of Fringe Benefits of Salaries & Wages; Compensated Absences Per Employee ($k); Percentage Elastic Tax Revenues; Water & Sewer User Fees Coverage. $620 $600 $

145 142 These indicators are all still within acceptable limits, but will be monitored closely as they are moving in an unfavorable direction. The trend interpretations are considered on watch for Percentage of Fringe Benefits of Salaries & Wages and Water & Sewer User Fees Coverage categories. Although Employees per Capita is an indicator that is not red flagged, its trend interpretation has been placed on watch. Hurricanes Frances, Jeanne, additions to Police and Fire staffing, and the new contract increases in benefits are major causal factors for the first three red flagged indexes. Net Operating Expenditures Per Capita Since reaching residential build-out, the City s population has now stabilized. This indicator had a decreasing trend while our population was increasing spending expenses over a larger population. Now that population has stabilized we can expect per capita costs to rise at an increasing rate due to the impact of inflation, rising interest rates and energy costs. However, since our expenditure levels are already very controlled, this trend still leaves us in the moderate category for Expenditures Per Capita. Because of build-out and where we are on the City s life cycle curve, management is placing special emphasis on acquiring new revenue sources, reviewing pricing policies, optimizing the overall level of services provided to our citizenry, and scrutinizing expenses to ensure the appropriateness of the revenues allocated to them versus existing and new funding sources. Percentage Fringe Benefits of Salaries & Wages This year Fringe Benefits have continued to move higher and are approaching unacceptable levels. Therefore, this Trend Indicator is on watch status. In Fiscal Year 2003, this indicator began to increase when the Percentage Fringe Benefits of Salaries & Wages in Fiscal Year 2002 jumped from 26.5% to 33.6%. For Fiscal Year 2005 they are 42.2%, increasing from 37.3% last year. Most of these increases are due to 45% increases in Police and Fire pensions funding due to market losses, contract improvements, and 40% double digit increase in annual health care and 35% worker s compensation costs. This is an area that warrants our close attention over the next several 30% years. Water & Sewer User Fees Coverage The City s Water & Sewer Enterprise Fund revenues have consistently exceeded operating expenses. The factor measuring the amount that revenues exceeded operating expenses declined from 1.15 to 1.10 in Fiscal Year This means that our revenues were greater than our operating expenses by 10% in Although this indicator has declined, a 10% coverage is still considered sufficient. A Master Plan update of the City s Water and Wastewater Systems is being completed this year, and will identify capital projects necessary over the next 10 years. In the next year we expect to have an outside consultant prepare a Cost of Service Rate Study. It is possible that this study may identify the need for the utility to have a rate increase to fund the projects identified in the new Master Plan. This indicator will be closely monitored to ensure that our AAA rated (by Fitch) water utility is performing well, both financially and operationally for our customers. Employment Base - Percentage Unemployment As predicted last year, the City s Unemployment trend returned to its positive trend position. This is a direct result of the greatly improved U.S. economy that has largely recovered from its loss of 2.3 million jobs between January 2001 and December The City s September 2005 unemployment rate of 2.9% compares far better than the Ft. Lauderdale Metropolitan Statistical Area (MSA), at 3.5% and the State of Florida 3.7% rate. The City s number of occupational licenses increased by 39%, from 5,800 in Fiscal Year 2004 to 8,038 in Fiscal Year Conclusions No serious problems have been identified in the Financial Trend Monitoring System as of September, This means that our current financial situation continues to be positive and none of the trends appear to indicate any imminent future financial problems. However, we note that three indicators are on watch (Water & Sewer User Fees, Number of Employees Per Capita, and especially Percentage of Fringe Benefits of Salary & Wages) and 0all require monitoring over the next strategic planning period. Source: Financial Services Financial Research and Analysis Fringe Benefits as a Percentage of Salaries & Wages 25% 20% 15% 10% 5% 0% 28.4% 27.7% 26.5% 33.6% 37.3% 42.2% Fiscal Year 2007 Annual Budget

146 Five-Year Forecast Five-Year Forecast The Five-Year Forecast is a tool that we use to determine what level of risk we face over the next few years in our ability to pay for the services we provide if we take no positive action to increase revenues or decrease cost. Revenues are projected at conservative levels over the period and are compared to estimated cost increases in payroll, operating expenditures, and capital outlay. Since many of our expenditure increases are fixed and predictable, the main variables are the rate of increase in existing revenues and new programs or projects planned over the forecast period. Typically, future years show a deficit of revenues over expenditures. The purpose of this financial exercise is to adequately prepare for future challenges, so it is always conservative in outlook. As we map out our financial and operating strategies, we use the model to determine the potential impact of decisions. Using this tool helps keep us focused on long-term solutions, rather than short-term fixes, which could lead to negative financial impacts in future years. The Five-Year Forecast figures prominently in reviews of our financial condition and has been praised by the Wall Street rating agencies as a practice that helps the City anticipate and prepare for future financial and economic challenges. It is important to note that the City s budget has always been balanced, and in fact we have managed to create an operating surplus every year. Operating surpluses have been used to equity fund new capital needs, as well as more aggressively retire debt. The result has been a total cumulative savings (cost avoidance) of $8.9 million in Fiscal Year The Five-Year Forecast allows us to size up the challenge each year in order to maintain our longterm financial stability. Changes occur on a daily basis. In the end, however, resources will be allocated accordingly to meet the demands of our customers with a balanced budget. Five-Year Forecast Deficits in General Fund (Assuming No Action is Taken) Millions $0 -$1 -$2 -$3 -$4 -$5 -$6 -$7 -$ $2.21 $0.00 -$3.34 -$2.29 -$3.76 -$3.90 Sep-05 -$4.56 Sep-06 Note: The Five-Year Forecast is a tool used for planning purposes and illustrates the potential shortfalls the General Fund could face if no positive action is taken. By Florida law, the adopted budget will be balanced. Financial Strategies will be formulated to address future year shortfalls. -$5.24 -$5.76 -$5.96 -$

147 General Fund Five-Year Forecast Summary Schedule Revenues Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Ad Valorem Taxes $27,055,409 $30,243, % $34,883, % $38,196, % $40,870, % $43,322, % $45,922, % $48,677, % Solid Waste Special Assessment 816, , % 885, % 929, % 976, % 1,025, % 1,076, % 1,130, % Utility Franchise Fees 7,793,981 7,246, % 8,749, % 8,971, % 9,214, % 9,464, % 9,720, % 9,985, % Utility Service Taxes 8,634,897 8,665, % 8,699, % 8,875, % 9,055, % 9,238, % 9,425, % 9,616, % Intergovernmental Revenues 20,699,259 20,272, % 21,206, % 21,801, % 22,350, % 22,891, % 23,447, % 24,019, % Licenses & Permits 3,724,558 3,394, % 3,780, % 3,844, % 3,871, % 3,898, % 3,925, % 3,953, % Charges for Services 9,664,818 9,229, % 9,689, % 10,115, % 10,521, % 10,944, % 11,384, % 11,842, % Fines & Forfeitures 1,278,955 1,250, % 1,284, % 1,318, % 1,356, % 1,394, % 1,434, % 1,474, % Miscellaneous 3,131,900 2,898, % 3,087, % 3,199, % 3,240, % 3,277, % 3,317, % 3,372, % Interfund Transfers 376, , % 430, % 725, % 724, % 791, % 771, % 789, % Total Revenues $83,176,684 $84,566, % $92,695, % $97,979, % $102,181, % $106,248, % $110,425, % $114,862, % Expenditures City Commission $240,497 $272, % $295, % $308, % $321, % $336, % $352, % $370, % City Manager's Office 1,869,981 2,298, % 2,361, % 2,463, % 2,571, % 2,686, % 2,808, % 2,937, % Human Resources 1,271,519 1,515, % 1,634, % 1,707, % 1,784, % 1,867, % 1,954, % 2,048, % Financial Services 2,678,639 2,903, % 2,935, % 3,077, % 3,228, % 3,390, % 3,563, % 3,747, % Information Services 2,000,998 2,334, % 2,460, % 2,568, % 2,683, % 2,806, % 2,936, % 3,074, % City Attorney's Office 796, , % 873, % 906, % 942, % 980, % 1,019, % 1,062, % Police Department 31,744,327 34,467, % 36,173, % 38,068, % 40,086, % 42,238, % 44,535, % 46,989, % Emergency Medical Services 6,093,476 6,584, % 7,382, % 7,891, % 8,311, % 8,760, % 9,238, % 9,750, % Development Services 4,928,912 5,622, % 6,221, % 6,521, % 6,842, % 7,184, % 7,550, % 7,942, % Public Works 3,830,843 4,054, % 4,576, % 4,745, % 4,925, % 5,115, % 5,316, % 5,530, % Parks & Recreation 7,929,876 8,845, % 9,342, % 9,711, % 10,102, % 10,518, % 10,960, % 11,431, % Aquatics 1,961,732 2,124, % 2,286, % 2,377, % 2,474, % 2,576, % 2,685, % 2,801, % Sportsplex 1,457,212 1,605, % 1,681, % 1,742, % 1,806, % 1,873, % 1,944, % 2,020, % Non-Departmental 5,536,301 6,111, % 6,502, % 6,736, % 6,968, % 7,116, % 5,813, % 5,999, % Interfund Transfers 1,139, , % 1,642, % 1,721, % 1,777, % 1,834, % 1,894, % 1,957, % Capital Financing 1,840,728 1,827, % 2,611, % 2,460, % 2,449, % 2,503, % 2,471, % 933, % Bond Debt Service 1,346,134 1,630, % 1,628,296 n/a 3,624, % 4,325, % 4,883, % 5,476, % 6,041, % Miscellaneous 142, , % 2,086, % 3,637, % 4,477, % 4,820, % 5,864, % 6,910, % Total Expenditures $76,809,518 $84,566, % $92,695, % $100,271, % $106,080, % $111,492, % $116,386, % $121,549, % Surplus/(Deficit) $6,367,166 $0 ($0) ($2,292,148) ($3,899,737) ($5,244,557) ($5,961,372) ($6,687,064) NOTE: This forecast is for planning purposes only and shows potential deficits if no positive action is taken, given known operational and capital needs and conservative projections of revenues. Actual annual budgets will always be balanced, as required by State law. Projected deficits in this model should not be construed as actual shortfalls. 144 Fiscal Year 2007 Annual Budget

148 General Fund Five-Year Forecast Revenue Schedule Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Ad Valorem Taxes $27,055,409 $30,243, % $34,883, % $38,196, % $40,870, % $43,322, % $45,922, % $48,677, % Solid Waste Assessment $816,127 $843, % $885, % $929, % $976, % $1,025, % $1,076, % $1,130, % Utility Franchise Fees Electricity (6%) $6,507,760 $5,950, % 7,400, % $7,622, % $7,850, % $8,086, % $8,328, % $8,578, % Solid Waste (15% comm/18% resid) 1,266,898 1,280, % 1,332, % 1,332, % 1,346, % 1,359, % 1,373, % 1,386, % Towing (set yearly rate) 19,322 16, % 16, % 17, % 17, % 18, % 19, % 19, % Total Utility Franchise Fees $7,793,981 $7,246, % $8,749, % $8,971, % $9,214, % $9,464, % $9,720, % $9,985, % Utility Service Taxes Electricity $7,129,381 $7,050, % $7,050, % $7,191, % $7,334, % $7,481, % $7,631, % $7,783, % Water--City 630, , % 657, % 670, % 683, % 697, % 711, % 725, % --CSID 399, , % 480, % 490, % 500, % 510, % 520, % 530, % --NSID 297, , % 325, % 332, % 339, % 345, % 352, % 359, % --Royal Utilities 31,618 45, % 46, % 47, % 47, % 48, % 49, % 50, % Propane 146, , % 139, % 144, % 149, % 154, % 160, % 165, % Total Utility Service Taxes $8,634,897 $8,665, % $8,699, % $8,875, % $9,055, % $9,238, % $9,425, % $9,616, % Intergovernmental Revenue --Communication Service Tax $5,778,167 $5,750, % $5,750, % $5,865, % $5,982, % $6,101, % $6,223, % $6,348, % --Shared Revenues 3,627,638 $3,500, % 4,050, % 4,191, % 4,317, % 4,447, % 4,580, % 4,717, % --Alcohol Tax 43,111 39, % 40, % 42, % 43, % 44, % 46, % 47, % --1/2 Cent Sales Tax 7,582,756 7,550, % 8,200, % 8,487, % 8,741, % 9,003, % 9,273, % 9,552, % --Municipal Rebate 36,148 36, % 37, % 38, % 39, % 40, % 41, % 43, % --Local Option Gas Tax 2,228,310 2,475, % 2,190, % 2,212, % 2,234, % 2,234, % 2,234, % 2,234, % --One Cent Gas Tax 148, , % 110, % 111, % 112, % 112, % 112, % 112, % Grants/Aid 80,000 n/a n/a n/a n/a n/a n/a n/a Community Bus Revenue 144, , % 153, % 156, % 159, % 162, % 165, % 169, % Grants--Other Grants n/a n/a n/a n/a n/a n/a n/a Public Safety (E911) 214, , % 200, % 208, % 216, % 224, % 233, % 243, % Resource Recovery Distribution 320, % n/a n/a n/a n/a n/a n/a EMS Contracts 57,648 10, % % 0 n/a n/a n/a n/a n/a Recycling Material Revenue 516, , % 475, % 489, % 503, % 519, % 534, % 550, % Total Intergovernmental Revenue $20,699,259 $20,272, % $21,206, % $21,801, % $22,350, % $22,891, % $23,447, % $24,019, % 145

149 146 General Fund Five-Year Forecast Revenue Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Licenses & Permits Building Permits $2,231,436 $2,050, % $2,400, % $2,450, % $2,450, % $2,450, % $2,450, % $2,450, % Rebillable Overtime 62,573 38, % 26, % 27, % 27, % 27, % 27, % 27, % Engineering Permits 18,912 43, % 41, % 40, % 40, % 40, % 40, % 40, % Waste Hauling Permits 17,814 1, % 12, % 1, % 1, % 1, % 1, % 1, % Occupational Licenses 1,393,823 1,261, % 1,300, % 1,326, % 1,352, % 1,379, % 1,407, % 1,435, % Total Licenses & Permits $3,724,558 $3,394, % $3,780, % $3,844, % $3,871, % $3,898, % $3,925, % $3,953, % Charges for Services Cypress Park $36,830 $36, % $35, % $36, % $38, % $40, % $41, % $43, % Mullins Park 320, , % 356, % 372, % 388, % 406, % 424, % 443, % Neighborhood Parks 53,289 52, % 51, % 54, % 56, % 59, % 61, % 64, % North Community Park 35,175 31, % 32, % 34, % 35, % 37, % 39, % 40, % Gymnasium 276, , % 291, % 305, % 318, % 333, % 348, % 363, % Activity Center 60,887 49, % 52, % 54, % 56, % 59, % 62, % 64, % Recreation Services 21,864 27, % 21, % 22, % 23, % 24, % 25, % 26, % Summer Recreation 638, , % 650, % 679, % 709, % 741, % 775, % 810, % Transportation 3,080 3, % 3, % 3, % 3, % 3, % 3, % 3, % Subtotal Parks & Recreation $1,446,119 $1,521, % $1,494, % $1,562, % $1,632, % $1,705, % $1,782, % $1,862, % Cypress Pool $142,901 $156, % $156, % $163, % $170, % $178, % $186, % $194, % Mullins Pool 42,903 53, % 55, % 58, % 60, % 63, % 66, % 69, % Aquatics Center 1,106, , % 960, % 1,004, % 1,049, % 1,096, % 1,145, % 1,197, % Subtotal Aquatics $1,292,262 $1,122, % $1,172, % $1,225, % $1,280, % $1,338, % $1,398, % $1,461, % Sportsplex/Athletic Complex $180,140 $196, % $200, % $209, % $219, % $229, % $239, % $250, % Tennis Center 262, , % 260, % 272, % 284, % 297, % 310, % 324, % Cypress Tennis 149, , % 137, % 143, % 150, % 157, % 164, % 171, % Subtotal Tennis $591,867 $589, % $598, % $625, % $653, % $683, % $714, % $746, % Subtotal Recreation $3,330,248 $3,233,321 $3,266,375 $3,413,361 $3,566,963 $3,727,476 $3,895,212 $4,070,497 Water & Sewer Fund $1,576,563 $1,422, % $1,479, % $1,546, % $1,615, % $1,688, % $1,764, % $1,843, % CRA Charges 22,400 n/a $23, % $24, % $25, % $26, % $27, % $29, % Fire Fund 394, , % 375, % 418, % 436, % 456, % 477, % 498, % Subtotal Other Funds $1,970,594 $1,742, % $1,877, % $1,988, % $2,078, % $2,171, % $2,269, % $2,371, % Fiscal Year 2007 Annual Budget

150 General Fund Five-Year Forecast Revenue Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % General Government $1,398,654 1,081, % $1,200, % $1,248, % $1,297, % $1,349, % $1,403, % $1,459, % Public Safety 788,903 1,033, % 871, % 906, % 942, % 980, % 1,019, % 1,060, % EMS Transport Fees $1,976,930 1,842, % $2,200, % $2,277, % $2,345, % $2,415, % $2,488, % $2,562, % EMS Training $125, , % $180, % $185, % $190, % $196, % $202, % $208, % Interfacility Transport $74,108 52, % $93, % $96, % $99, % $102, % $105, % $108, % Subtotal Miscellaneous $4,363,975 $4,253, % $4,545, % $4,713, % $4,876, % $5,045, % $5,219, % $5,400, % Total Charges for Services $9,664,818 $9,229, % $9,689, % $10,115, % $10,521, % $10,944, % $11,384, % $11,842, % Fines & Forfeitures Court Fines $1,094,053 $1,034, % $1,065, % $1,097, % $1,130, % $1,164, % $1,199, % $1,235, % Police Education 0 16,872 n/a 17, % 17, % 18, % 18, % 19, % 20, % Other Police Fines 168, , % 194, % 196, % 200, % 204, % 208, % 212, % Other Miscellaneous 16,665 6, % 6, % 6, % 6, % 6, % 6, % 6, % Total Fines & Forfeitures $1,278,955 $1,250, % $1,284, % $1,318, % $1,356, % $1,394, % $1,434, % $1,474, % Miscellaneous Revenues Interest Income $1,041,877 $680, % $700, % $717, % $735, % $753, % $772, % $791, % Rents & Royalties 722, , % 840, % 882, % 926, % 972, % 1,021, % 1,072, % Charter School Lease 1,200,000 1,200, % 1,300, % 1,300, % 1,300, % 1,300, % 1,300, % 1,300, % Auction 13,109 15, % 16, % 16, % 16, % 17, % 17, % 17, % PEG Revenues 37,338 87, % 57, % 57, % 57, % 57, % 57, % 57, % SAFER Grant 0 55,890 n/a 105, % 80, % 49, % 18, % 0-100% Other Miscellaneous 117, , % 118, % 121, % 124, % 127, % 130, % 133, % Total Miscellaneous Revenues $3,131,900 $2,898, % $3,087, % $3,199, % $3,240, % $3,277, % $3,317, % $3,372, % Interfund Transfers From Capital Reserve/Fund Balance 0 324,000 n/a % 280,000 n/a 263, % 313, % 275, % 275, % From Fire Fund 285, % 228, % 239, % 251, % 264, % 277, % 291, % From ESL Trust Fund 91,395 95, % 98, % 102, % 106, % 111, % 115, % 120, % From CDBG Fund 0 103, % 103, % 103, % 103, % 103, % 103, % 103, % Total Interfund Transfers $376,781 $522, % $430, % $725, % $724, % $791, % $771, % $789, % Total General Fund Revenues $83,176,684 $84,566, % $92,695, % $97,979, % $102,181, % $106,248, % $110,425, % $114,862, % 147

151 General Fund Five-Year Forecast Expenditure Schedule Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Departmental Expenditures City Commission Regular Salaries $74,234 $76, % $79, % $82, % $84, % $87, % $89, % $92, % FICA 6,181 6, % 6, % 6, % 7, % 7, % 7, % 7, % Pension 16,969 16, % 16, % 17, % 18, % 18, % 19, % 19, % Disability Insurance 1,125 1, % 1, % 1, % 1, % 1, % 1, % 1, % Health Plan 38,964 44, % 48, % 55, % 62, % 70, % 79, % 90, % Life Insurance 1, % 1, % 1, % 1, % 1, % 1, % 1, % Workers' Compensation 5,506 5, % 5, % 6, % 6, % 7, % 7, % 8, % Operating Expenses 96, , % 134, % 137, % 140, % 143, % 145, % 148, % Total City Commission $240,497 $272, % $295, % $308, % $321, % $336, % $352, % $370, % City Manager's Office Regular Salaries $918,863 $1,042, % $1,131, % $1,179, % $1,229, % $1,281, % $1,336, % $1,393, % Other Salary Line Items 107, , % 245, % 255, % 266, % 278, % 290, % 302, % FICA 69,960 96, % 105, % 110, % 114, % 119, % 124, % 130, % Pension 111, , % 134, % 140, % 146, % 152, % 158, % 165, % Disability Insurance 3,037 3, % 4, % 4, % 4, % 5, % 5, % 5, % Health Plan 105, , % 161, % 182, % 206, % 233, % 263, % 297, % Life Insurance 2,706 3, % 3, % 3, % 3, % 3, % 3, % 3, % Workers' Compensation 14,865 17, % 19, % 21, % 22, % 24, % 25, % 27, % Operating Expenses 517, , % 548, % 559, % 570, % 581, % 593, % 605, % Operating Capital 17,921 2, % 7, % 7, % 7, % 7, % 7, % 7, % Total City Manager's Office $1,869,981 $2,298, % $2,361, % $2,463, % $2,571, % $2,686, % $2,808, % $2,937, % Human Resources Regular Salaries $633,099 $713, % $739, % $771, % $803, % $838, % $873, % $910, % Other Salary Line Items 166, , % 241, % 252, % 262, % 273, % 285, % 297, % FICA 60,191 71, % 74, % 77, % 81, % 84, % 88, % 91, % Pension 69,469 75, % 78, % 81, % 85, % 88, % 92, % 96, % Disability Insurance 4,151 3, % 3, % 3, % 3, % 3, % 4, % 4, % Health Plan 93, , % 127, % 143, % 162, % 183, % 207, % 234, % Life Insurance 2,405 2, % 2, % 2, % 2, % 2, % 2, % 2, % Workers' Compensation 13,213 14, % 15, % 16, % 17, % 19, % 20, % 21, % Operating Expenses 223, , % 350, % 357, % 365, % 372, % 379, % 387, % Operating Capital 6, % 0 n/a 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Total Human Resources $1,271,519 $1,515, % $1,634, % $1,707, % $1,784, % $1,867, % $1,954, % $2,048, % Financial Services Regular Salaries $1,557,214 $1,584, % $1,582, % $1,649, % $1,720, % $1,793, % $1,869, % $1,948, % Other Salary Line Items 153, , % 242, % 252, % 263, % 274, % 286, % 298, % FICA 126, , % 138, % 144, % 150, % 156, % 163, % 170, % Pension 160, , % 162, % 169, % 177, % 184, % 192, % 200, % Disability Insurance 7,197 8, % 8, % 8, % 9, % 9, % 9, % 10, % Health Plan 249, , % 303, % 343, % 387, % 438, % 495, % 559, % Life Insurance 6,415 6, % 6, % 6, % 6, % 6, % 7, % 7, % Workers' Compensation 35,236 35, % 37, % 39, % 42, % 45, % 48, % 51, % Operating Expenses 381, , % 453, % 462, % 471, % 481, % 491, % 500, % Operating Capital 1, % 0 n/a 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0% Total Financial Services $2,678,639 $2,903, % $2,935, % $3,077, % $3,228, % $3,390, % $3,563, % $3,747, % 148 Fiscal Year 2007 Annual Budget

152 General Fund Five-Year Forecast Expenditure Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Information Services Regular Salaries $1,024,094 $1,162, % $1,254, % $1,307, % $1,362, % $1,420, % $1,481, % $1,544, % Other Salary Line Items 120, , % 129, % 135, % 141, % 147, % 153, % 159, % FICA 85, , % 107, % 112, % 116, % 121, % 127, % 132, % Pension 102, , % 127, % 133, % 138, % 144, % 150, % 157, % Disability Insurance 4,048 5, % 5, % 5, % 5, % 6, % 6, % 6, % Health Plan 140, , % 195, % 221, % 250, % 282, % 319, % 360, % Life Insurance 3,608 3, % 4, % 4, % 4, % 4, % 4, % 4, % Workers' Compensation 19,820 22, % 23, % 25, % 27, % 29, % 31, % 33, % Operating Expenses 499, , % 611, % 623, % 636, % 648, % 661, % 675, % Total Information Services $2,000,998 $2,334, % $2,460, % $2,568, % $2,683, % $2,806, % $2,936, % $3,074, % City Attorney's Office Regular Salaries $311,321 $325, % $319, % $333, % $347, % $362, % $377, % $393, % Other Salary Line Items 14,331 18, % 26, % 27, % 28, % 30, % 31, % 32, % FICA 23,356 26, % 26, % 28, % 29, % 30, % 31, % 33, % Pension 36,271 33, % 36, % 38, % 39, % 41, % 43, % 44, % Disability Insurance 1,349 1, % 1, % 1, % 1, % 1, % 1, % 1, % Health Plan 46,756 53, % 58, % 66, % 75, % 84, % 95, % 108, % Life Insurance 1,203 1, % 1, % 1, % 1, % 1, % 1, % 1, % Workers' Compensation 6,607 6, % 7, % 7, % 8, % 8, % 9, % 10, % Operating Expenses 355, , % 394, % 402, % 410, % 419, % 427, % 435, % Total City Attorney's Office $796,373 $889, % $873, % $906, % $942, % $980, % $1,019, % $1,062, % Development Services Regular Salaries $127,955 $179, % $152, % $158, % $165, % $172, % $179, % $187, % Other Salary Line Items 2,785 4, % 4, % 4, % 4, % 5, % 5, % 5, % FICA 9,491 14, % 12, % 12, % 13, % 13, % 14, % 15, % Pension 13,831 17, % 16, % 16, % 17, % 18, % 18, % 19, % Disability Insurance % % % % % % % Health Plan 11,689 22, % 19, % 22, % 25, % 28, % 31, % 36, % Life Insurance % % % % % % % Workers' Compensation 1,652 2, % 2, % 2, % 2, % 2, % 3, % 3, % Operating Expenses 13,153 38, % 48, % 49, % 50, % 51, % 52, % 53, % Total Development Services $181,194 $281, % $255, % $267, % $279, % $292, % $306, % $321, % Development Services-Engineering Regular Salaries $174,878 $ % $0 n/a $0 4.3% $0 4.3% $0 4.3% $0 4.3% $0 4.3% Other Salary Line Items 7, % 0 n/a 0 4.3% 0 4.3% 0 4.3% 0 4.3% 0 4.3% FICA 13, % 0 n/a 0 4.3% 0 4.3% 0 4.3% 0 4.3% 0 4.3% Pension 16, % 0 n/a 0 4.3% 0 4.3% 0 4.3% 0 4.3% 0 4.3% Disability Insurance % 0 n/a 0 4.0% 0 4.0% 0 4.0% 0 4.0% 0 4.0% Health Plan 31, % 0 n/a % % % % % Life Insurance % 0 n/a 0 3.0% 0 3.0% 0 3.0% 0 3.0% 0 3.0% Workers' Compensation 4, % 0 n/a 0 7.0% 0 7.0% 0 7.0% 0 7.0% 0 7.0% Operating Expenses 114, , % 201, % 205, % 209, % 214, % 218, % 222, % Total Dev. Services-Engineering $364,612 $201,700 n/a $201, % $205, % $209, % $214, % $218, % $222, % 149

153 General Fund Five-Year Forecast Expenditure Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Community Development Regular Salaries $570,234 $681, % $736, % $768, % $800, % $834, % $870, % $907, % Other Salary Line Items 53,192 34, % 37, % 39, % 41, % 42, % 44, % 46, % FICA 45,486 55, % 60, % 62, % 65, % 68, % 70, % 73, % Pension 54,609 63, % 68, % 71, % 74, % 77, % 80, % 83, % Disability Insurance 2,924 3, % 3, % 3, % 3, % 3, % 4, % 4, % Health Plan 101, , % 127, % 143, % 162, % 183, % 207, % 234, % Life Insurance 2,606 2, % 2, % 2, % 2, % 2, % 2, % 3, % Workers' Compensation 15,416 15, % 16, % 17, % 19, % 20, % 21, % 23, % Operating Expenses 190, , % 353, % 360, % 367, % 374, % 382, % 390, % Grants & Aids 8,329 51, % % 0 3.0% 0 3.0% 0 3.0% 0 3.0% 0 3.0% Total Community Development $1,044,853 $1,334, % $1,406, % $1,470, % $1,537, % $1,609, % $1,685, % $1,767, % Police Department Regular Salaries $15,686,813 $16,895, % $17,658, % $18,541, % $19,468, % $20,442, % $21,464, % $22,537, % Other Salary Line Items 3,139,470 3,563, % 3,435, % 3,607, % 3,787, % 3,977, % 4,176, % 4,384, % FICA 1,389,419 1,592, % 1,636, % 1,718, % 1,804, % 1,894, % 1,989, % 2,088, % Pension 4,402,457 4,315, % 4,564, % 4,792, % 5,032, % 5,284, % 5,548, % 5,825, % Disability Insurance 79,597 77, % 84, % 87, % 90, % 94, % 98, % 102, % Health Plan 2,314,546 2,687, % 3,018, % 3,411, % 3,854, % 4,355, % 4,921, % 5,561, % Life Insurance 59,485 60, % 62, % 63, % 65, % 67, % 69, % 72, % Workers' Compensation 332, , % 371, % 397, % 425, % 455, % 487, % 521, % Operating Expenses 4,312,323 4,897, % 5,322, % 5,429, % 5,537, % 5,648, % 5,761, % 5,876, % Operating Capital 27,328 38, % 18, % 18, % 18, % 18, % 18, % 18, % Total Police Department $31,744,327 $34,467, % $36,173, % $38,068, % $40,086, % $42,238, % $44,535, % $46,989, % Emergency Medical Services Regular Salaries $3,488,292 $3,724, % $4,021, % $4,222, % $4,433, % $4,655, % $4,888, % $5,132, % Other Salary Line Items 535, , % 614, % 645, % 677, % 711, % 746, % 784, % FICA 301, , % 362, % 380, % 399, % 419, % 440, % 462, % Pension 452, , % 530, % 556, % 584, % 613, % 644, % 676, % Disability Insurance 17,153 16, % 17, % 18, % 19, % 20, % 20, % 21, % Health Plan 488, , % 643, % 726, % 821, % 927, % 1,048, % 1,184, % Life Insurance 12,561 12, % 13, % 13, % 14, % 14, % 14, % 15, % Workers' Compensation 68,995 69, % 78, % 83, % 89, % 96, % 102, % 109, % Operating Expenses 728, , % 1,101, % 1,123, % 1,146, % 1,169, % 1,192, % 1,216, % Costs for Rescue full year n/a 120,000 n/a 126, % 132, % 138, % 145, % Total Emergency Medical Services $6,093,476 $6,584, % $7,382, % $7,891, % $8,311, % $8,760, % $9,238, % $9,750, % 150 Fiscal Year 2007 Annual Budget

154 General Fund Five-Year Forecast Expenditure Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Code Enforcement Regular Salaries $568,072 $602, % $647, % $674, % $703, % $733, % $764, % $797, % Other Salary Line Items 57,028 81, % 107, % 111, % 116, % 121, % 126, % 132, % FICA 47,500 50, % 59, % 61, % 64, % 67, % 70, % 72, % Pension 44,922 47, % 52, % 54, % 56, % 59, % 61, % 64, % Disability Insurance 3,374 3, % 4, % 4, % 4, % 4, % 5, % 5, % Health Plan 116, , % 156, % 177, % 200, % 226, % 255, % 288, % Life Insurance 3,007 2, % 3, % 3, % 3, % 3, % 3, % 3, % Workers' Compensation 16,517 16, % 19, % 20, % 21, % 23, % 25, % 26, % Operating Expenses 165, , % 225, % 229, % 234, % 239, % 243, % 248, % Operating Capital 2,092 5, % 5, % 5, % 5, % 5, % 5, % 5, % Total Code Enforcement $1,025,312 $1,136, % $1,279, % $1,343, % $1,410, % $1,483, % $1,561, % $1,644, % Building Department Regular Salaries $1,154,060 $1,301, % $1,764, % $1,840, % $1,919, % $2,001, % $2,087, % $2,177, % Other Salary Line Items 372, , % 329, % 344, % 358, % 374, % 390, % 407, % FICA 116, , % 156, % 163, % 170, % 177, % 185, % 193, % Pension 116, , % 149, % 156, % 162, % 169, % 177, % 184, % Disability Insurance 7,535 8, % 9, % 10, % 10, % 11, % 11, % 11, % Health Plan 261, , % 352, % 398, % 450, % 508, % 574, % 649, % Life Insurance 6,715 6, % 7, % 7, % 7, % 7, % 8, % 8, % Workers' Compensation 36,887 37, % 42, % 46, % 49, % 52, % 56, % 60, % Operating Expenses 240, , % 245, % 250, % 255, % 260, % 265, % 271, % Operating Capital % 18,500 n/a 19, % 19, % 20, % 20, % 21, % Total Building Department $2,312,941 $2,667, % $3,077, % $3,235, % $3,404, % $3,584, % $3,778, % $3,985, % Public Works Regular Salaries $1,215,618 $1,255, % $1,291, % $1,346, % $1,404, % $1,465, % $1,528, % $1,593, % Other Salary Line Items 286, , % 318, % 332, % 346, % 361, % 376, % 392, % FICA 114, , % 122, % 127, % 133, % 139, % 145, % 151, % Pension 118, , % 127, % 132, % 138, % 144, % 150, % 157, % Disability Insurance 8,378 7, % 8, % 8, % 9, % 9, % 9, % 10, % Health Plan 245, , % 303, % 343, % 387, % 438, % 495, % 559, % Life Insurance 6,315 6, % 6, % 6, % 6, % 6, % 7, % 7, % Workers' Compensation 35,786 35, % 38, % 40, % 43, % 46, % 50, % 53, % Operating Expenses 1,786,979 1,932, % 2,346, % 2,393, % 2,441, % 2,490, % 2,540, % 2,591, % Operating Capital 12,301 19, % 13, % 13, % 13, % 13, % 13, % 13, % Total Public Works $3,830,843 $4,054, % $4,576, % $4,745, % $4,925, % $5,115, % $5,316, % $5,530, % 151

155 General Fund Five-Year Forecast Expenditure Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Parks & Recreation Regular Salaries $2,521,360 $2,670, % $2,767, % $2,886, % $3,011, % $3,140, % $3,275, % $3,416, % Other Salary Line Items 693, , % 912, % 951, % 992, % 1,035, % 1,080, % 1,126, % FICA 243, , % 279, % 291, % 304, % 317, % 331, % 345, % Pension 219, , % 245, % 255, % 266, % 278, % 290, % 302, % Disability Insurance 18,091 19, % 20, % 21, % 22, % 22, % 23, % 24, % Health Plan 576, , % 734, % 830, % 937, % 1,059, % 1,197, % 1,353, % Life Insurance 14,833 14, % 15, % 15, % 16, % 16, % 16, % 17, % Workers' Compensation 81,481 82, % 89, % 95, % 102, % 109, % 117, % 125, % Operating Expenses 3,520,984 4,001, % 4,246, % 4,330, % 4,417, % 4,505, % 4,596, % 4,687, % Operating Capital 40,117 40, % 31, % 31, % 31, % 31, % 31, % 31, % Total Parks & Recreation $7,929,876 $8,845, % $9,342, % $9,711, % $10,102, % $10,518, % $10,960, % $11,431, % Aquatics Regular Salaries $555,223 $619, % $641, % $669, % $698, % $728, % $759, % $792, % Other Salary Line Items 266, , % 367, % 382, % 399, % 416, % 434, % 452, % FICA 62,693 75, % 77, % 80, % 84, % 88, % 91, % 95, % Pension 46,741 52, % 57, % 59, % 62, % 64, % 67, % 70, % Disability Insurance 3,824 4, % 4, % 4, % 5, % 5, % 5, % 5, % Health Plan 132, , % 166, % 188, % 212, % 240, % 271, % 306, % Life Insurance 3,407 3, % 3, % 3, % 3, % 3, % 3, % 3, % Workers' Compensation 18,718 18, % 20, % 21, % 23, % 24, % 26, % 28, % Operating Expenses 850, , % 929, % 948, % 967, % 986, % 1,006, % 1,026, % Operating Capital 22,283 23, % 18, % 18, % 18, % 18, % 18, % 18, % Total Aquatics $1,961,732 $2,124, % $2,286, % $2,377, % $2,474, % $2,576, % $2,685, % $2,801, % Sportsplex/Tennis Regular Salaries $384,029 $404, % $421, % $439, % $458, % $478, % $499, % $520, % Other Salary Line Items 202, , % 218, % 228, % 237, % 248, % 258, % 270, % FICA 45,030 48, % 49, % 51, % 53, % 55, % 58, % 60, % Pension 38,910 40, % 42, % 44, % 46, % 48, % 50, % 52, % Disability Insurance 2,250 2, % 2, % 2, % 2, % 2, % 2, % 2, % Health Plan 77,928 80, % 88, % 99, % 112, % 127, % 143, % 162, % Life Insurance 2,003 1, % 1, % 1, % 1, % 1, % 2, % 2, % Workers' Compensation 11,011 9, % 10, % 11, % 12, % 13, % 14, % 15, % Operating Expenses 688, , % 841, % 858, % 875, % 892, % 910, % 928, % Operating Capital 5,512 7, % 5, % 5, % 5, % 5, % 5, % 5, % Total Tennis $1,457,212 $1,605, % $1,681, % $1,742, % $1,806, % $1,873, % $1,944, % $2,020, % Subtotal Recreation Expenditures $11,348,820 $12,575, % $13,310, % $13,831, % $14,383, % $14,968, % $15,590, % $16,253, % Total Departmental $66,804,385 $73,519, % $78,225, % $82,091, % $86,082, % $90,333, % $94,866, % $99,706, % Non-Departmental Expenditures From Detail Sheet in Summary 1,209,311 1,262, % 1,231, % 1,280, % 1,344, % 1,411, % 1,482, % 1,556, % Miscellaneous Projects 16,429 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a Total Non-Departmental Exp. $1,225,740 $1,262, % $1,231, % $1,280, % $1,344, % $1,411, % $1,482, % $1,556, % 152 Fiscal Year 2007 Annual Budget

156 General Fund Five-Year Forecast Expenditure Schedule (continued) Actual Budget Projected Projected Projected Projected Projected Projected Fiscal Year Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Fiscal Year % Other Non-Departmental Expenditures Contingency 45, , % 456, % 580, % 684, % 761, % 810, % 842, % GIC Contribution 2,984,000 3,200, % 2,984, % 2,984, % 2,984, % 2,984, % 1,492, % 1,500, % Property & Casualty Premium 745, , % 1,187, % 1,234, % 1,284, % 1,335, % 1,389, % 1,444, % Fire Govt Assessment 91, , % 144, % 150, % 156, % 162, % 169, % 176, % Charter School ( Lease Expense) 380, , % 435, % 443, % 452, % 461, % 470, % 480, % CS Museum of Art 63,000 63, % 63, % 63, % 63, % % 0 n/a 0 n/a Total Other Non-Departmental Exp. $4,310,561 $4,848, % $5,270, % $5,456, % $5,624, % $5,705, % $4,331, % $4,443, % Capital Financing Capital Outlay 182, , % 400, % 280, % 263, % 313, % 275, % 275, % FIFC Fund Loan 2001A 955,714 1,228, % 1,516, % 1,516, % 1,516, % 1,516, % 1,516, % % FIFC Fund Loan 2002B 702, , % 695, % 664, % 669, % 674, % 680, % 658, % Total Capital Financing $1,840,728 $1,827, % $2,611, % $2,460, % $2,449, % $2,503, % $2,471, % $933, % Bond Debt Service Franchise Revenue Bonds , % 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a Franchise Revenue Bonds , % 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a Franchise Revenue Bonds , % 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a Franchise Revenue Bonds , % 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a 0 n/a Franchise Revenue Bonds ,630,196 n/a 1,628, % 1,629, % 1,625, % 1,629, % 1,628, % 1,625, % Franchise Revenue Bonds 2008 n/a 0 n/a 920,182 n/a 920, % 920, % 920, % 920, % Franchise Revenue Bonds 2008 CH n/a 0 n/a 1,074,352 n/a 1,074, % 1,074, % 1,074, % 1,074, % Franchise Revenue Bonds 2009 n/a 0 n/a 0 n/a 705,585 n/a 705, % 705, % 705, % Franchise Revenue Bonds 2010 n/a 0 n/a 0 n/a 0 n/a 553,514 n/a 553, % 553, % Franchise Revenue Bonds 2011 n/a 0 n/a 0 n/a 0 n/a 0 n/a 594,028 n/a 594, % Franchise Revenue Bonds 2012 n/a n/a 0 n/a 0 n/a 0 n/a 0 n/a 567,684 n/a Total Bond Debt Service $1,346,134 $1,630, % $1,628,296 n/a $3,624, % $4,325, % $4,883, % $5,476, % $6,041, % Interfund Transfers To Fire Fund Non Profit Subsidy 544, , % 602, % 626, % 652, % 678, % 705, % 733, % To Fire Fund Operating Subsidy % 544,500 n/a 600, % 630, % 661, % 694, % 729, % To City Centre Fund 595, , % 495, % 495, % 495, % 495, % 495, % 495, % Total Interfund Transfers $1,139,668 $958, % $1,642, % $1,721, % $1,777, % $1,834, % $1,894, % $1,957, % Miscellaneous Expenditures Facility Maintenance Program $0 $0 n/a $0 n/a $200,000 n/a $ % $0 n/a $0 n/a $0 n/a ISF- Charge Back/Maint. & Fuel 0 n/a 0 n/a 200,000 n/a 200, % % 0 n/a 0 n/a Reserve for Departmental Capital 0 n/a 0 n/a 50,000 n/a 50, % 50, % 50, % 50, % Rebuilding Reserve (Wilma) 0 n/a 1,088,500 n/a 500, % 500, % % 0 n/a 0 n/a Economic Conditions Contingency 0 225,000 n/a 234, % 243, % 253, % 263, % 273, % 284, % Anticipated Initiatives 0 n/a 0 n/a 1,500,000 n/a 2,500, % 3,500, % 4,500, % 5,500, % Market Adjustments 0 n/a 460,000 n/a 480, % 502, % 524, % 548, % 573, % Conference Center Equipment 0 n/a 0 n/a 150,000 n/a 150, % 150, % 150, % 150, % West Atlantic Branch Library 142, , % 303, % 312, % 322, % 332, % 341, % 352, % Total Miscellaneous Expenditures $142,302 $520, % $2,086, % $3,637, % $4,477, % $4,820, % $5,864, % $6,910, % Total Non-Departmental $10,005,133 $11,047, % $14,470, % $18,180, % $19,998, % $21,158, % $21,520, % $21,842, % Total Expenditures $76,809,518 $84,566, % $92,695, % $100,271, % $106,080, % $111,492, % $116,386, % $121,549, % 153

157 Revenue Trends As part of the Five-Year Forecast, we have made several assumptions about future revenue growth that have a major impact on the resources that we can plan to use. The next two pages explain some of the analysis of major revenue sources. Building Permit Revenues $3.5 Millions $3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $ Increased Fees (1/3 increments) Build-Out Permit Revenue Budget Projected Building Permit Revenues had been very high in the late 1990s, early 2000s due to the accelerated development prior to build-out that was fueled by both positive economic conditions and population growth in South Florida. When 95% residential build-out was achieved in 2001 as expected and forecast, revenues dropped precipitously, despite continued strength in the commercial and industrial sectors, illustrating the overpowering impact of residential development in the community. Forecast revenues take into account renovations on existing property, as well as continued commercial and infill development. Half-Cent Sales Tax Revenues The State of Florida continues to forecast robust growth in sales tax, although at a much more conservative level than we budget. We believe that higher projections are warranted, along with growth assumptions of about two to three percent annually, slightly ahead of expected inflation rates due to continued population growth expected in Broward County and based on historical trends in actual receipts. $10.0 $9.0 $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 Millions Budget Projected State Shared Revenues 1/2 Cent Sales Tax $5.0 $4.5 $4.0 $3.5 Millions Projected These revenues were effected by the State s 2004 legislative changes that was designed to more equitably distribute funds to municipalities. Future growth is assumed at a moderate rate matching Half-Cent Sales Tax. $3.0 $2.5 $2.0 Budget $ Shared Renues 154 Fiscal Year 2007 Annual Budget

158 Revenue Trends (continued) Communications Services Tax Revenues Fiscal Year 2003 s transition to the Communications Services Tax has reduced the future growth rate of these revenues significantly, mostly because we expect very little growth in the local telecommunications market for the next few years. We are projecting 1-2% growth over the forecast period. $6.0 $5.0 $4.0 $3.0 $2.0 Millions Projected $ Budget Electric Utility Service Tax Revenues CST $9.0 Millions $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $ Electric UST 2005 Budget Projected Our budgeting for the Electrical Utility Service Tax has been in line with actual revenues. This tax is based on consumption, and as consumers experience higher costs for electricity it is anticipated that they will conserve more, causing a negative effect on tax receipts. Future increases will probably be less than 2% annually due to the lack of new residential accounts caused by residential build-out and the relatively low rate of inflation expected over the forecast period. Electric Utility Franchise Fee Revenues Franchise Fees for the electrical service have been effected by a number of rate drops over the past two years, however our conservative budgeting model has been routinely surpassed. This fee is driven by the amount billed for electricity within the City. As such, a significant jump is expected in 2007 due to the increased cost of electricity. Future growth will more than likely continue to be slow, probably in the 2% range, but we have also adjusted our projection model to incorporate recent performance. $9.0 $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $ Millions Electric FF Budget Projected

159 Financial Strategy 156 The Financial Strategy this year has been more difficult, yet the results more notable than ever. In a year where we will have spent $11.25 million on hurricane recovery, severely straining our General Fund Financial Policy reserves, we are able to accomplish the following: Keep the millage rate at the same rate of $ the lowest of all cities in Broward County with populations over 70,000. Reduce the Debt Service millage rate by 15% while adding the cost of the new $13.5 million Public Safety Improvement Bonds! Replenish $2 million of our hurricane-ravaged reserves. Equity finance $6.9 million of our capital needs. How is this possible? The answer lies in the long-term financial planning that is a particular strength of this organization. One important component of our long-term planning is utilizing all identified surpluses in all funds to pay for the following Our tax rate would be $4.86 mills rather than our actual $3.87 mills had we not employed these financial planning tools for the past 10 years. year s needed capital items. Each year, we carefully comb all of our funds to determine any surpluses. Instead of leaving those funds idle, or worse, spending them on ongoing operating expenses, we invest them in needed capital. With this investment, we avoid the issuance of debt and therefore ongoing debt service obligation. Another key component of our long-term planning is managing existing debt through refunding, retirement and defeasance of our debt. This astute debt management saves us $4.3 million each year in debt service costs. Yet another component is the depreciation program we employ to fund our vehicles and Comparing Operating Millage Rates: Cities Over 70,000 Population in Fiscal Year 2006 $ $ $ $ $ $ $ $ $ $ Hollywood $ Margate $ Miramar $ Tamarac $ Sunrise $ Lauderhill $ Deerfield Beach $ Davie $ Ft Lauderdale $ Pembroke Pines computers. This pay-as-you-go approach saves us over $740,000 a year in avoided debt service costs. All told, the annual savings from our long-term financial strategy are now over $8.9 million. This $8.9 million translates to almost $1.00 mills in savings in our tax rate. That is, our tax rate would be $4.86 mills rather than our actual $3.87 mills had we not employed these financial strategies for the past 10 years. Annual Savings from the Financial Strategy $ $ $ Fiscal Year 2007 Annual Budget Plantation Pompano Beach Coral Springs

160 Hurricane Wilma The total cost of the City s recovery from Hurricane Wilma is approximately $36.5 million. Of this amount, the City s share is approximately $11.25 million. With contingency funds, reserves and other funding sources (see chart below) the City has met this financial challenge without having to issue costly debt, raise taxes or levy a hurricane cleanup surcharge. It should be noted that these numbers are subject to change until all costs are verified, paid and reimbursement is received from FEMA, the State and the City s insurance carrier. It could take as long as three years to settle up with FEMA. In the mean time another hurricane season is upon us. Weather forecasters predict that in the next 15 to 18 years storm activity will be unusually active. For this reason it is extremely important to build back the City s emergency reserves as quickly as possible. City s Share of Hurricane Expenses by Funding Source Financial Policy Reserves $9,520,000 Insurance Proceeds 790,000 Contingency 490,000 Tree Trust Fund 250,000 Resource Recovery 200,000 Total $11,250,000 That is why an important part of the Sources and Uses for the Financial Strategy is to replenish $2 million of our Emergency Reserves in this upcoming budget. Over a three to five year period, we are confident that we will be able to fully replenish our reserves. The City has in place strong financial policies that have created reserves for computer and fleet replacements, and for the retirement of a $38 million Guaranteed Investment Contract in The fact that these reserves still exist is an indication of financial strength and flexibility in the face of significant hardship. Revenue Picture Overall revenues, excluding property tax revenue, are anticipated to increase by 6.4% over the previous year s budgeted figures. These are mostly demand driven revenues, such as utility taxes, franchise fees, intergovernmental revenues, licenses, permits and charges for services. The significant increases are projected to take place in electric franchise fees (24.4%) and building permits (17.1%). The Growth Rate on Property Tax Revenue 25% 20% 15% 10% 5% 0% Projected increase in the electric franchise fees is driven by the cost of fuel and the cost of hurricane damage passed on to the customer. The rise in building permits is also related to repairs and renovations due to hurricane damage. These are anomalies in our business cycle and will not occur year after year as a dependable trend. Another important revenue source is electric utility service taxes. Unlike electric franchise fees, which are based on total receipts, the service tax is based on consumption. As we continue to experience higher costs for electricity, we anticipate that it will have a negative effect on electric utility taxes receipts due to conservation efforts on the part of consumers. Property tax revenue is anticipated to increase by 15.3% this year. We predict Fiscal Year 2007 to be the last year of double digit increases. Buildout compounded by a price correction in the residential market will cause future increases to steadily drop to the 6% range. Ad Valorem Taxes as a Percent of Total General Fund Revenues 45% 40% 35% 30% 25% 20% % % Budget Projected %

161 Management of Debt and Equity We are recommending that we decrease the Debt Service millage from $ to $0.2134, a decrease of 15%. This is inclusive of the voter approved $13.5 million General Obligation bonds to be issued this year for Public Safety Improvements. The new bond issue was planned for this year to take advantage of the retiring of previous bonds (Series 2003B) that reduced our debt service costs by $1 million for Fiscal Year With the retiring of older bonds, the issuance of the new $13.5 million bonds and the application of $600,000 from Debt Service fund balances, it is possible to balance this fund with the recommended 15% decrease. This will be possible without increasing the debt service millage in future years, absent additional voter approved debt. A steadfast policy the City has always employed in its Business Plan is to aggressively watch the market for opportunities to leverage its AAA bond rating. We also seek opportunities to take advantage of declining interest rates and utilizing excess funds to equity-fund our capital needs. Over the past two years, the Federal Reserve has increased the Federal funds rate 17 times, bringing the targeted rate from a low of 1% to 5.25% and has indicated that it will continue to do so over the next quarter or two if warranted to control inflation. In view of this policy, it is of utmost importance that the City evaluates its present portfolio of debt and establish a plan of action to reposition itself accordingly. One action would be to restructure variable rate financing into a fixed-rate. Given the FED s indications that additional rate increases are forthcoming, staff is anticipating the restructuring of the $7.3 million 2002B series into a fixedrate environment Debt Service Millage Declines Despite $13.5 Million Public Safety Improvement Bonds Mills $ $ $ $ % Decrease $ $ $ Present market conditions indicate a new Revenue bond issue would have a True Interest Cost (TIC) of approximately 4.30%. Implementing this strategy will contain the interest rate increases that we have been experiencing in our debt service costs. The revenue bonds can be issued through the Florida Intergovernmental Finance Commission (FIFC) or through the City. Going through the FIFC could provide some economies of scale by aggregating other FIFC members financing needs. The alternative will be determined when the FIFC makes a final accounting of the amount of financing to be accomplished. This will occur within the next thirty days. The $38.5 million Series 2001A is a fixed-rate instrument that was swapped into a variable rate position. It matures in May 2011 but can be called in May of 2008 by the counter party, J.P. Morgan. If it is called before maturity it would revert back to the fixed rate of % until it matures. In its variable rate form, the series still generates a savings of approximately $368,000 annually. Fiscal Year 2007 Capital Improvement Program (CIP) The total CIP for Fiscal Year 2007 is $31.2 million. It derives its funding from various types of Grants, Operating Funds, Impact Fees, Public Art Fund, Tree Trust Fund, Repair and Replacement Funds, Revenue and General Obligation bonds and equity. For Fiscal Year 2007, the City will continue to fund its General Fund, Fire Fund, Equipment Services Fund capital needs as presented in the Sources and Uses of Funds for the Financial Strategy table. You will note the commitment of $2 million to rebuilding our Financial Policy reserves. This is the first part of our plan to replenish our reserves within a three to five year period, as stated earlier. After applying all of the various funding elements, the remaining balance of $6.9 million will be funded with equity derived from undesignated surplus funds. Using this option will avoid additional debt service expense of approximately $2.7 million in interest expense over a fifteen year period. New Bond Existing debt An additional source of funding that is not an ongoing source of revenue are the monies received from the County Resource Recovery Board. This year the City received $900,000 in excess reserves and $334,000 in Redistributed bond proceeds. Each year any amount exceeding a cap of $50 million in Fiscal Year 2007 Annual Budget

162 Sources and Uses of Funds for the Financial Strategy Sources of Funds: General Fund Reserves $3,667, Budget 1,633,000 $5,300,000 Insurance Fund 2,912,500 Fire Fund 500,000 Resource Recovery Distributions: Redistribution Bond Proceeds 300,000 Excess Reserves 500,000 Total Sources $9,512,500 Uses of Funds: Capital Improvement Program General Fund $5,659,716 Fire Fund 1,115,284 Equipment Services Fund 192,000 Total Capital Improvement Program $6,967,000 Replenish Financial Policy Reserves $2,001,000 Fire Fund Operations Subsidy 544,500 Total Uses $9,512,500 reserves is shared among the member cities based on their tonnage contribution. The redistributed bond proceeds are a share of the savings achieved through the refinancing of the County debt on the facility which is distributed to each member in a like manner (approximately 9%). This year, all but $200,000 of these sources was applied towards equity financing the current years Capital Improvement Program. The remaining $200,000 will be used to cover a portion of the costs of Hurricane Wilma. To estimate this source of funding is difficult, however staff is projecting an amount of $800,000 for total revenue from the Resource Recovery Board. We expect these payments to decrease substantially by Fiscal Year Limiting the use of one-time revenues for one-time expenditures ensures that we are not falling into the trap of adding non-recurring revenues to support ongoing operations. This could quickly turn a balanced budget into a deficit situation. Thus, all one-time revenue sources are used only for one-time capital projects in our financing plan. New City Hall The City s six year Capital Improvement Plan also includes funding for a new City Hall to be constructed on the property presently occupied by the BMX Track on Coral Springs Drive. An amount of $400,000 is provided in the Fiscal Year 2007 budget for the preliminary space planning and engineering. The estimated funding for the construction of the facility is forecasted in Fiscal Year 2008 at a total cost of $22 million. This includes an estimated $2 million for Furniture, Fixtures and Equipment. This amount will be partially funded by the sale of property (approximately six acres) that City Hall presently occupies, both the north and south parcels. The estimated selling price of the property is $6.5 million, though this figure is yet to be determined. The remaining $15.5 million of costs will be funded through a Franchise Revenue Bond issue amortized over a thirty-year period. Please refer to the table below. Projected Sources and Uses of Funds for the New City Hall Sources of Funds: City Property Sale Proceeds $6,500,000 Franchise Revenue Bonds 15,500,000 General Fund Operating 400,000 Total Sources $22,400,000 Uses of Funds: Final Design, Management, and Construction $20,400,000 Furniture, Fixtures & Equipment 2,000,000 Total Uses $22,400,000 Pension Status The Public Safety Pension Funds continue to show investment appreciation over the last three years. This is a vast improvement over the preceding three years. The Police pension fund has shown gains of $6 million over the past three years, resulting in an increase of the funding level of the plan by 2.5% to 79.2% overall. This positive trend assists the City in restoring the funding level back within reach of the City s financial policy of 85%. The Funds actuary employs a three-year smoothing technique on the gains/losses to mitigate the financial impact of any single year on the funds position. Thus the City s required contribution need not fluctuate greatly. In Fiscal Year 2007, the City will contribute $4.2 million to the Police Pension Fund from the General Fund, up from a budget of $4 million in Fiscal Year The Firefighter Pension Fund continues to show improvement. Its investment yield was 11.98% in Fiscal Year 2005 as compared to 2.57% in the preceding year. The funding level of the plan has increased 224% since its inception in Fiscal Year 2002 from 16.8% to 54.4%. The significant increase in the funding percentage of the plan is largely due to the transitioning of the Fire Department from a volunteer department to a paid full-time career department. The City s contribution for Fiscal Year

163 160 will be $1.5 million as determined by the actuary, up from the budgeted $1 million this Fiscal Year. Water & Sewer Fund A recently completed 10-year Utility Master Plan has been incorporated into the City s Fiscal Year 2007 Business Plan. It is contemplated that a combined financing of the first three years of the Plan will be accomplished through a Water/Wastewater Revenue Bond (to be issued in Fiscal Year 2007) in the amount of $17.1 million. This approach is more fiscally sound than doing a bond issue for each year, due to the cost of issuance incurred for each issue. The debt service associated with the new bond issue will be wrapped around the Fund s existing debt service obligation to produce cost savings and a level debt service for the Utility Fund. Though an increase in Water & Sewer Rates is not planned for Fiscal Year 2007, it will likely be necessary in the following year to service the debt associated with the Plan. Fire Fund The City s Fire service will add twenty-two new firefighter positions to its ranks. Twenty of these positions are related to the Parkland contracted services agreement in which the City will add another Rescue and Fire truck to the service area. The City will share in the expense by funding seven of these positions and Parkland will fund 13 of the firefighters. The remaining two positions will enhance the City s fire services. The 20 positions will be brought on in mid- year (April 1) therefore the funding has been budgeted for half of the total cost in Fiscal Year In calculating the new Fire Special Assessment fee to support the City s share of the increased costs would require an increase in the Assessment fee of 18.73% or $15.66 for a single family residence. To mitigate some of the increase this year the General fund will subsidize the Fire fund to reduce the increase in the assessment to $8.00 annually or 9.57%. This will require an amount of $544,500 of funding from the General fund. In addition, the City has applied for a grant from the Department of Homeland Security called SAFER to partially fund 20 of the new positions. This grant is similar to the COPS grant the City received several years ago to cover the cost of new police hires. The SAFER grant is for new firefighter positions and pays on a percentage basis. Since the 20 positions will be hired as of April 2007, this could mean a maximum of $316,710 for the Fire Fund. If we are successful in receiving the grant funding, the Fire Fund will reimburse the General Fund a like amount. Results Our goal has not changed. We still intend to minimize tax impacts on our residents without jeopardizing our longrange financial stability. Toward that end, we will: Reduce the Debt Service Millage Rate by 15%, to $ mills; Keep the Operating Millage Rate at $3.8715; Add $2 million to financial policy reserves; Subsidize the Fire Assessment Fee by $544,500 allowing only an $8.00 increase for single family homes; and This means that if a homeowner s property assessment is not increased by the Assessor s Office, our average homeowner will actually save $6.76, thanks to the decrease in the debt service millage rate. The increase of $8.00 in the Fire Assessment Fee will bring a net impact of $1.24. If, however, the Assessor s Office increases the assessment by 3%, the impact would be an increase of $18.33 in taxes paid, plus the $8.00 Fire Assessment Fee increase or $ The Solid Waste Special Assessment will increase from $ to $226.32, in accordance with the City s contract with Waste Management. Effect of Tax Rates on the Average Homeowner (Assessed Value of $204,714 with Homestead Exemption) $1,200 $1,100 $1,000 $900 $800 $700 $600 $500 $400 $300 $200 $100 $0 $ Operating Debt Fire $83.62 $91.62 $45.11 $38.35 $ $ $ $ Net Tax = $6.76 Decrease Fire Fee = $8.00 Increase $91.62 $39.66 $ Net Tax = $18.33 Increase Fire Fee = $8.00 Increase Assuming No Increase In Assessed Value Average Coral Springs home Save Our Homes Value $204,714 Assuming a 3.0% Increase In Assessed Value $210,855 Fiscal Year 2007 Annual Budget

164 Performance Budget The services and products of the City, including ongoing and new initiatives from the Fiscal Year 2007 Business Plan. For each department, a description is included that relates its mission, core services, public services levels, new initiatives, organizational chart, revenue and expenditure summary and performance measurements, showing how they support our Strategic Plan Key Intended Outcomes. Performance Budget

165 Performance Budget Contents Performance Budget Overview Introduction Understanding Departmental Performance Budgets Sample Performance Budget Page Strategic Planning & Performance Measurement Process Map Fiscal Year 2006 Initiative Status Fiscal Year 2007 Initiative Summary Measuring Results Quarterly Performance Review Composite Index Fiscal Years 2005 & 2006 Key Intended Outcomes (KIO) Summary Department Performance Measurements Table of Department Impact on Key Intended Outcomes for Fiscal Years Service & Operations Strategy Customer-Involved Government Financial Health & Economic Development Excellence in Education Neighborhood & Environmental Vitality Youth Development & Family Values Strength in Diversity Traffic, Mobility & Connectivity Cross-Functional Teams Special Department Teams Special Recognitions & Awards Department Performance Levels Significant Accomplishments for Fiscal Year Department Revenue/Expenditure Summary for Fiscal Year City Commission Organization Charts By Department Revenues & Expenditures by Program/Category By Department City Manager s Office Performance Measures By Department Human Resources Financial Services Information Services City Attorney Development Services Police Fire/EMS Public Works Economic Development Sportsplex/Tennis Parks & Recreation Aquatics Coral Springs Charter School Coral Springs Center for the Arts

166 Performance Budget Overview Introduction This chapter details how we will allocate our resources. Based on the Strategic Plan and Business Plan, initiatives and programs are selected and assigned to departments. The Strategic Planning & Performance Measurement Process Map on pages 160 and 161 shows how this system is interrelated over time, and how the different elements work together. Fiscal Year 2006 Initiatives lists our current initiatives, the strategic priority they support and their status. Fiscal Year 2007 Initiatives lists our new initiatives by strategic priority and the supporting lead department. Measuring Results provides an overview of how the performance measurement system is reported and gives results for the City s stock price the Composite Index. Service and Operations Strategy describes our existing services and ongoing initiatives, our new initiatives and includes a Summary of the Key Intended Outcomes with departmental impacts. Process Improvement Focus Teams provides a list of focus teams developed in Fiscal Year 2006 and prior years and gives overview of their progress. Department Performance Levels consists of significant accomplishments for each department in Fiscal Year 2006 and an overall expenditure/revenue summary for Fiscal Year Understanding Departmental Performance Budgets The department s budget is separated into the following components: Mission Statement the statement must identify the particular purpose for the department and how it relates to the City s overall mission. Core Services a listing of the fundamental services that the program is designed to provide. The Public Service Levels indicate the volume, frequency or level of service provided. New Initiatives new services or the removal of existing services as they relate to the Strategic Plan. See page 167 for a list of the new initiatives and the Service and Operations Strategy section beginning on page 177. Organization Charts outline of program structure within the department. Program/Expenditure Summary the budget for the department, summarized by program, if applicable, and by major category of expenditure: Personal Services salaries, overtime and other pay including vacation payment incentive, holiday pay, temporary wages; Benefits FICA, retirement contributions, health and other benefits; Other Expenses supplies, repairs, utilities, services and other costs; Capital departmental machinery and equipment under $5,000. Objectives and Performance Measures the objectives focus on particular program accomplishments that will be attained within the current year. All objectives are measurable by the performance indicators supplied. Each performance measure includes explicit links showing how program objectives and their indicators are directly related to KIOs and Strategic Priorities that they support. 162 Fiscal Year 2007 Annual Budget

167 Sample Performance Budget Page Title Indicates the department. Mission Developed by the department, this is a statement that identifies the particular purpose for the department. Core Services/Public Service Levels A listing of the fundamental services and the Public Service Levels for the department. Organization Chart An organizational chart showing the breakdown of programs, divisions and personnel. New Initiatives Fiscal Year 2007 Business Plan Initiatives for this department. Revenues and Expenditures A summary of the budgeted departmental revenues and expenditures. Performance Linkage The Strategic Priority and Key Intended Outcomes that support the department s performance measures. Performance Measures The actual historical performance and future goals for the department. Mission City Attorney To provide effective and timely legal representation and advice to the City Commission and City Administration. This office zealously represents the City in legal controversies and is committed to implementing the City Commission s policy of minimizing exposures and potential liability. Core Services Represent the City Commission, City Administration, and all assigned boards and committees in all matters of law pertaining to their official duties. Prepare ordinances, resolutions, contracts and other documents in a timely fashion. Review and prepare contracts and agreements within the shortest time frame to ensure contract compliance without vendor inconvenience. Advise on statutory matters and handle litigation. Effectuate preventative approaches to limiting risk. Participate in and present continuing legal updates to staff. Public Service Levels Provide legal services for City Commission and operating departments; Attend City Commission and subordinate agency meetings; Respond to citizen inquiries; Appear in State and Federal court on behalf of the City; Participate in employment/administrative matters; Prepare approximately 100 resolutions and 50 ordinances; and Prepare and/or review approximately 200 agreements, contracts and leases. New Initiatives Expenditures by Program/Category % City Attorney $889,548 $873,403 $873,403 ($16,145) -1.81% Actual ($16,145) Actual -1.81% 2004 Budget 2005 Budget 2006 change 2007 $ change City Attorney Program Summary $931,703 $931,703 $796,373 Expenditures: $796,373 $889,548 Total Summary By Category Personal $322, ,110 $325, , ,179 $343, , ,202 $889, , ,872 $873,403 (28,330) ($16,145) -6.69% -1.81% $346,384 8,947 $3, % Benefits 7.26% Other Expenses 500,746 Total $931,703 $796, % FTE's % of Total Citywide FTE's % % Positions 0.8% 0.8% 0.8% Performance Measures City Attorney Strategic Priority: Customer-Involved Government KIO: Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Est Goal 1) Preparation of Legislation (resolutions, ordinance, orders) within 10 workdays of request when accompanied by backup material. 98% 94% 98% 99% 98% 98% 99% City Attorney City Attorney (Contractual) Deputy City Attorney Assistant City Attorney (2) Executive Assistant Legal Secretary Outside Litigation Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number 163

168 Strategic Planning & Performance Measurement Process Map January February March April May June Strategic Plan Elections Citizen Survey Citizen Visioning Exercises Workbooks Compiled & Hot Topics Identifi ed Commission Workshop Final Draft Published Management SWOT Exercise V KIO s Set Business Plan Environmental Scan Select Initiatives Business Plan Workshop V Operating Budget & Performance Measures Quarterly PM Report Budget Client Feedback Five Year Forecast Departmental Budget Packages Distributed for Business Plan, Staffi ng, Operating Budget, CIP & Replacement Programs Quarterly PM Report Packages Returned CMO/Dept. Meetings Staffi ng & Capital Line Item Review Performance Measures Capital Budget Replacement Programs Distributed Replacement Programs Updated New Capital Items Fixed Asset Inventory Distributed 164 Fiscal Year 2007 Annual Budget

169 July August September October November December Note: The Strategic Plan is a multiyear plan. On odd numbered years, the Business Plan Environmental Scan is the fi rst element. City of Coral Springs Strategic Planning & Performance Measurement Process Map January 2006 Business Plan Presentation V Composite Index Fund Summaries Balanced First Budget Hearing To Next Year s Quarterly PM Quarterly PM Report Proposed Budget Prepared V Second Budget Hearing Quarterly PM Report To Environmental Scan Budget Adopted Adopted Budget Published Proposed CIP Prepared Budgeted Purchases V Fiscal Year Ends Fixed Asset Inventory Updated 165

170 Fiscal Year 2006 Initiative Status 166 Customer-Involved Government Bond Referendum Education COMPLETED The Public Safety Bond Referendum passed by a resounding 82.5%. Program Part-Time Police Officers COMPLETED Policy is complete. Hired one officer. Will be an ongoing program. City-wide Volunteer Celebration Continuing Work on this event has been put on hold due to hurricane restoration. Reserve Firefighters COMPLETED Training of the new Reserve Firefighters began on January 30, 2006 and they began shift work in March. Ethics Training, Benchmarking COMPLETED Completed research relative to ethics best practices. Staff will prepare applicable training materials such as videos, etc. Historical Museum COMPLETED Created an exhibit on the life of Marjory Stoneman Douglas, Hosted a luncheon with city pioneers, and meetings with veteran teachers from our schools to document what teaching was like in the early days of Coral Springs. This will be an ongoing project. Quality Improvements Process Improvement Training COMPLETED Directors met with consultant four times since December. With staff participation, the directors prioritized processes, mapped them, and utilized strategies for process improvements. This initiative will be continued next fiscal year. Financial Health & Economic Development Post Office Relocation Continuing The City and AMERA have met with new post office staff; progress is slow. Alley Improvements COMPLETED Project is complete. Two alleys were restored. Knowledge Network Continuing ActiveStrategy software is planned for trial implementation this fall. The intranet is being redesigned. Opening of Public Safety Training Center Regional Fire Communications COMPLETED Construction on the Training Center, which was delayed by Hurricane Wilma, is complete. COMPLETED Automatic aid is in effect for Margate, Coconut Creek, Parkland and Coral Springs. Each city has a mirror image of the other s dispatch system. The program has been implemented in the southeast section of the City with Margate and is being implemented in the northeast section with Coconut Creek/Margate. Fire Apparatus Replacement Program COMPLETED The new pumpers have been ordered and will be delivered at the end of January Police Field Reporting Continuing Process improvement focus group is working through the recommendations. Construction Management Continuing The City has 9 projects that are now part of the Construction Management initiative. These projects are in various stages of design or construction with a budget of approximately $9.5 million dollars. Water & Sewer System Master Plan Update Utility Interconnect with Margate Excellence in Education COMPLETED The Master Plan was presented to the City Manager s staff during the review of the 07 budget. The plan shows $90 million in improvements over the next ten years with approximately $6 million budgeted for next year. COMPLETED Work is substantially complete. Awaiting test results from Broward County Health Department before interconnect can be placed in operation. Charter School Art & Music Wing Continuing Demolition at the construction site is complete and bids have been received for construction. Charter School Academic Achievement Program University Partnership II Teen Safe Driving Program Neighborhood & Environmental Vitality COMPLETED New Student Information System has been rolled out, enabling parents to take a larger role in their child s academic progress. Instructional focus process is using Sterling principles and disaggregated data to close learning gaps. COMPLETED Barry University and Broward Community College (BCC) accommodated 631 enrollees at City facilities. Barry held 4 classes and BCC held 32 classes since October. COMPLETED Almost 1,000 letters for citations and 221 letters for warning were mailed to parents since October. Informational brochures accompanied the letters to the parents. Zone 4 Action Plan COMPLETED Ramblewood East agreement approved by the City Commission and the offices are completed. The Bike Unit and other specialty units will be utilizing this space to enhance officer visibility. Condo Conversions COMPLETED A new application requires converting properties to submit condo docs to the City prior to the conversion process. Broken Woods Redevelopment Continuing Pedestrian paths in and around the Downtown are being designed to include Broken Woods. As the Downtown zoning district and the Downtown Pathway project reach final design phases, the owners will be contacted and their input solicited. National Wildlife Certification COMPLETED Application approved by National Wildlife Federation. City staff is now working closely with NWF to monitor the progress. Traffic Management Continuing Held Transportation Workshop on May 30, Reps from FDOT, Broward County, Kittelson and staff discussed transit, congestion connectivity, traffic calming & construction improvements. TMT team developing 10 new traffic-calming plans. 10th Anniversary Slice of the Springs COMPLETED Conducted all six meetings. Received extremely positive feedback on the new format. Land Development Code Update for Redevelopment Improvements to ESL Preserves Continuing Staff has completed review with AMERA Urban Developers and is currently drafting the guidelines for the overlay district. Will continue to be reviewed in terms of impact on the surrounding area. The Landscape Ordinance was approved by the Commission. COMPLETED Hurricane Wilma clean up is complete and all sites are open for tours. Entryway Signs Continuing The City Commission has reviewed the conceptual sign designs and we are having the designer finalize the plans. Should have a sample sign by the end of December. Business Communications Continuing Communications & Marketing is designing a recurring page in the Coral Springs magazine dedicated to the challenges and responsibilities of running a business in the City. Sign Code Changes Phase II COMPLETED After special meetings with the Chamber and a public workshop, the P/Z board approved staff s recommendation. Youth Development & Family Values Athletic Field Improvements COMPLETED The Artificial Turf Fields are completed and are getting heavy use. New lighting system installed at North Community Park. Protection from Sex Predators COMPLETED The system for Predator/Offender tracking is in place. One predator and 34 offenders currently reside in the City. Inter-generational Computer Classes COMPLETED Classes are continuing with great success. Provided 3 laptop computers at Sartory Senior Center for people to use. Rape Aggression Defense (RAD) COMPLETED Held 5 RAD Classes with a total of 96 attendees. Classes Teen Citizen Police Academy Continuing Development of the program has been completed and approved. Targeted date for application process postponed until next summer (2007). Youth Offenders Juvenile Deferred COMPLETED Five youth offenders were enrolled in the program. Prosecution Program Security in the Parks II COMPLETED Cameras have been successfully installed at Betti Stradling. Began installation at Cypress Park. Coral Glades Stadium COMPLETED Construction is complete. Comprehensive One-Stop Shop COMPLETED Non-profit meeting held on January 31. Information from each agency was summarized and distributed to all in attendance. Unity in the Community International Soccer Fest Continuing This event was postponed until next year due to lack of commitments from international teams and a lack of funding. Planning for next year s event will begin in the spring. Slide & Glide Accessibility Project Study Circles COMPLETED The playground equipment is completely installed. Received $150,000 from County to assist with the playground, thus Shade Covers will be ordered and should be ready by end of year. COMPLETED CIGC Committee trained in facilitation skills in June. Commission selected youth involvement and activities as first topic. Fiscal Year 2007 Annual Budget

171 Fiscal Year 2007 Initiative Summary Customer-Involved Government New Resident Outreach Improved Business Communications Customer Care Center Community Branding Youth Mentoring Rehabilitation of Lift Stations 20A and 20B Increased Fuel Storage and Availability Parkland Partnership-- NW Response Time Improvements Workforce Housing Subordinated Second Mortgage Program Restoration of Covered Bridge Enhanced Permit Notification Small Permit Pilot Project New City Hall Building Financial Health & Economic Development Gas Saving Vehicles Water & Wastewater Cost Study Fire Impact Fees Excellence in Education Linking At-Risk Youth to Career Based Education Charter School Advisor Program Workforce Housing: Affordable Housing for Teachers Neighborhood & Environmental Vitality Zone 4 Action Plan II Reestablish Bike Patrol Unit Administrative Citation Program Meadows & Dells Drainage Improvement Redevelopment Code Study Phase II Valve Exercising & Dead-End Water Main Flushing Entryway Signs Phase II Neighborhood Aesthetics Improvement Program Evening Parks Maintenance Improvements City Water Conservation Practices Post Wilma Tree Canopy Recovery Green Design & Maintenance Policies Youth Development & Family Values Teen Programming Web Site Resource for Parents Parent Support Partnerships Drowning Prevention Program Strength in Diversity World Fest MLK Golf Tournament International Soccer Fest Traffic, Mobility & Connectivity Street Indexing Signage Downtown Pathways Phase I Linear Parks 28th Street Pedestrian Crossing CRA Roadway Design University Drive Extension Planning for One Cent Sales Tax Communications & Marketing Communications & Marketing Building Communications & Marketing Police Public Works Public Works/ Development Services Fire/EMS Community Development Public Works/Human Resources Building Building Development Services Public Works Public Works Fire/EMS Human Resources City Manager s Office Community Development Police Police Code Enforcement Public Works Community Development Public Works Parks & Recreation Code Enforcement Parks & Recreation Public Works/ Communications & Marketing Community Development Development Services Parks & Recreation Police Parks & Recreation Fire/EMS Human Resources Human Resources Sportsplex Community Development Community Development Parks & Recreation Community Development Community Development Community Development City Manager s Office 167

172 Measuring Results Quarterly Performance Review Overview The City has developed a performance measurement and management system to align department services and programs with the City Commission s six strategic priorities identified in the Fiscal Year 2005 and 2006 Strategic Plan. The system enables departments to systematically measure results and make timely adjustments when results fall short of expected performance levels. Three components make up the system: a quarterly performance reporting program, a composite index that measures the overall financial and service operation position, and the State of the City Report. These elements play an important part in the City s overall Business Plan, and help keep the organization on target. Findings as of Fiscal Year-End 2006 A total of 85 performance measures have been established to measure results achieved through services and programs provided by the City s 12 operating and support departments. Five of the 85 performance measures double as Key Intended Outcomes (KIOs) and are discussed in the KIO Analysis. Of the remaining 80 measures, 59 (74%) met or exceeded their goal and 9 (11%) achieved results that were within 95% of their goals. Hurricane Wilma, which struck in October 2005, negatively impacted more than a dozen performance measures, though only five were not able to correct by year-end. Hurricane Wilma caused extensive damage throughout the area. Electricity was out for more than two weeks in some areas, almost all traffic signals were out of order, roads were impassable because of debris, and many homes and businesses were damaged. All City employees were assigned emergency duties, causing a halt in normal work activity for at least two weeks. Police and Fire/EMS ensured public safety after the storm; Public Works organized debris removal and repaired City property damage; and Development Services remains busy, helping residents navigate through the rebuilding process and reconcile Code Enforcement issues. Six (8%) goals were not achieved by year-end and one (1%), the number of volunteer firefighters, was no longer applicable because the volunteer program was discontinued and replaced by a reserve program. KIO Analysis and Current Initiative Update Thirty-one Key Intended Outcomes (KIOs) have been established, all of which support at least one of the six strategic priorities. Performance goals for each KIO were developed as part of the City Commission s adopted Fiscal Year 2005 and 2006 Strategic Plan. Of the original 31 KIOs, 2 were suspended due to the aftermath of Hurricane Wilma. Because of the extensive damage throughout the City, the number of building permits submitted spiked following Wilma. Staff has been struggling to keep up with the demand, thus the cycle time measuring the percent of plan reviews completed within 15 days has been adversely affected. In addition to damaging homes and businesses, Hurricane Wilma also destroyed thousands of trees throughout the City, many of them located in our parks. Both of our ESL sites were closed for several months while tree removal and clean up occurred, which caused a significant drop in the number of visitors participating in tours of the sites. The City met or exceeded 27 of the remaining 29 KIOs. Of note: Voter turnout for the November 2004 election was 53.32%, which was much higher than expected, and 10.6% for the municipal election in March The overall rating of the City in terms of communicating with residents was 89% in Fiscal Year 2005 and increased to 92% in Fiscal Year The overall quality rating by residents remained consistently high at 95% for Fiscal Years 2005 and Residents satisfaction with customer service dropped slightly from 97% to 95%, yet it exceeded the goal of 92%. Employee satisfaction rated 95% in Fiscal Year 2006 and 94% in Fiscal Year Seventy-four percent of residents found taxes to be acceptable in Fiscal Year 2006, down slightly from 77% in Fiscal Year All three credit rating agencies reaffirmed the City s AAA rating, which is especially significant so soon after Hurricane Wilma, proving we overcame major fiscal challenges caused by the storm. With the exception of a court ordered rate increase in Fiscal Year 2000, the operating millage rate has remained stable for 13 years and is the lowest as compared to other large cities in the County. 168 Fiscal Year 2007 Annual Budget

173 School overcrowding continues to decrease. Coral Springs schools were at 112% of capacity in Fiscal Year 2005 and dropped to 104% of capacity in Fiscal Year More than 1,200 students over two years participated in college and professional classes offered at satellite facilities within the City. The number of projects and partners focused on enhancing the environment surpassed the two-year goal with the completion of 31 projects assisted by 25 partners. The City s crime rate in Fiscal Year 2006 (calendar year 2005) was 2,259.3 per 100,000 residents, the lowest in at least 10 years with a decrease of 17.28%, after a record 11.48% decrease from Fiscal Year 2004 to Fiscal Year Over 3,000 youths were involved in City sponsored leadership opportunities during Fiscal Years 2005 and 2006, exceeding the two-year goal of 2,000. Teen volunteer hours continue to be high, with almost 29,000 donated to the City over two years. City bus ridership exceeded expectations with 222,030 riders over two yeas. The majority of minority residents (91% for Fiscal Year 2005 and 82% for Fiscal Year 2006) reported that they feel the City is a great place to live. The rating over the years has increased from 74% in Fiscal Year Ninety-four percent in Fiscal Year 2006, and 95% in Fiscal Year 2005, of residents surveyed support City Government for respecting religious and ethnic diversity. Only two goals were not met during the two-year cycle. During Fiscal Years 2005 and 2006 the non-residential value made up 22.1% and 21.2%, respectively, of the total taxable value. The goal was 23%. Non-residential taxable value increased by a remarkable $143.4 million in Fiscal Year This compares to a $91.8 million increase in Fiscal Year 2005 and a $60.5 million increase in Fiscal Year However, these significant increases in nonresidential property value were outpaced by even greater increases in residential property value. For Fiscal Years 2005 and 2006, the Coral Springs Charter School achieved a combined gain of 1% in math and reading mean scale scores, falling just short of the 2% goal for the two-year period. All of the KIO results are summarized in the chart on page 172. Forty-four new initiatives were chosen for Fiscal Year Thirty-one initiatives have been completed and the remainder are continuing into Fiscal Year 2007 The status and summary are on page 166 and 167, respectively. Sources: Financial Services Management & Budget Office, Fiscal Year 2006 Fourth Quarter Performance Measurement Report Composite Index The Composite Index comprises ten indicators, carefully chosen to give an overall snapshot of our financial and operating results. The Fiscal Year 2005 Composite Index score increased by more than five points, and is projected to trend upward for Fiscal Years 2006 and A chart and description for each indicator is presented on the following two pages. Composite Index Projected

174 Residential Property Values Good $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 Billions $ $ $ $ $ $ $ $ $ $ $ $ $ $7.6 Projected 2007 Source: Broward County Property Appraiser s Office (Property values reflect calendar year rather than fiscal year.) Residential taxable assessed property values have steadily increased every year since Fiscal Year Residential taxable assessed values are projected to reach $7.6 billion in Fiscal Year 2007, triple the assessed value in Fiscal Year School Overcrowding Good Overcrowding has continually decreased for Coral Springs schools. The decrease may be attributed to the opening of Coral Glades High School and classroom additions at schools throughout the City. Enrollment and capacity numbers are provided by the Broward County School District. Volunteers in Government 150% 128% 127% 125% 100% 75% 50% 25% 0% Good % 122% 122% 122% 123% 117% 119% 113% 114% 112% 108% 104% % Capacity Student Stations Source: Broward Projected 2007 County School Board and Florida Inventory of School Housing (F.I.S.H.) (Percentages reflect academic year rather than fiscal year.) Projected Source: List of Boards and Committees maintained by City Clerk s Office The number of Volunteers in Government reached an all-time high of 479 for Fiscal Year Members of select committees and boards are counted as volunteers for this indicator Productivity Non-residential property values account for one-fifth of all property values in Coral Springs. Though all property values have increased over the years, residential property values (see first chart) have increased at a greater rate than nonresidential. Non-residential includes commercial/ industrial sites, as well as agricultural, institutional, government and miscellaneous real estate Non-Residential Property Values 30% 25% 20% 15% 10% 5% 0% Good As a % of Total Property Values 22.9% 23.8% 23.6% 22.6% 21.8% 22.1% 22.1% 21.0% 20.5% 21.2% 21.2% 20.0% 19.8% 20.1% Projected 2007 Good Source: Broward County Property Appraiser s Office (Property values reflect calendar year rather than fiscal year.) Employees Per Million Dollars of Revenue Projected 2007 Source: Financial Services Annual Budget. (Calculation includes fulltime employees all funds divided by Net Revenues) In Fiscal Year 2005, it will take fewer than 6.57 employees to generate one million dollars of revenue, down from 6.94 in Fiscal Year 2004, and down from in Fiscal Year Fiscal Year 2007 Annual Budget

175 Customer Satisfaction 100% 80% 60% 40% 20% 0% 89% 88% 89% 89% 90% 91% 93% 90% Crime Rate % 93% 93% 95% % 2006 The decrease of athletic league participants in Fiscal Year 2005 was influenced by the issuance of a new fee for non-residents. The decrease during Fiscal Year 2006 is due to an increase in the number of independent teams from 5 to 30 for winter baseball. Players on independent team members are not counted in this measure, though they utilize City facilities and pay fees. Some of the activities offered are basketball, soccer, football, baseball, roller hockey, lacrosse, cheerleading and BMX bike racing. 93% Projected 2007 Good Source: 2005 Resident Survey conducted by The Center for Research and Public Policy 6, Incidents of major crimes per 100,000 population Source: City of Coral 5, Springs Police Department 4, Uniform Crime Report , ,000 1, All employees are surveyed annually by the Human Resources Department to determine the overall job satisfaction. The employee satisfaction rating increased slightly for Fiscal Year 2006, and is projected to remain stable for Fiscal Year Projected 2007 Athletic League Participants 14,000 12,000 10,000 8,000 6,000 4,000 2,000 Employee Satisfaction 100% 80% 60% 40% 20% 0 Good N/A 1994 (Crime figures are calculated utilizing calendar year rather than fiscal year.) 81% 82% A record 95% of residents surveyed rated the City as excellent or good in customer satisfaction for Fiscal Years 2005 and 2006 according to the Annual Citizen Survey conducted by Center for Research & Public Policy. A rating of at least 93% is expected for Fiscal Year ,773 7,577 8,270 7, % 93% 90% 92% 91% 95% 95% 93% 91% 94% 95% Good 11,757 12,50012,636 11,624 10,855 10,959 11,150 10,151 10, The crime rate per 100,000 residents decreased 17.28% for Fiscal Year 2006 as compared to Fiscal Year A reduction in the number of property crimes contributed to the overall decrease in crime. The crime rate is projected to increase slightly during Fiscal Year Projected Good 93% Projected Source: City of Coral Springs Parks & Recreation Department Source: City of Coral Springs Human Resources Department Employee Survey Accidents at Major Intersections Projected % 1994 Good Source: City of Coral Springs Police Department Traffic Division The number of accidents at 16 major intersections is tracked and analyzed to reveal trends and to identify which methods are effective at reducing the number of crashes. Overall, this measure has been trending downward since Fiscal Year It is projected that the number of accidents at major intersections will not exceed 145 during the next fiscal year. 171

176 Fiscal Years 2005 & 2006 Key Intended Outcomes (KIO) Summary Customer-Involved Government (7) 1 Number of volunteer hours donated to the City of Coral Springs (30,000 each year; 60,000 two years) s 2005& Year-Goal Year End st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year End s 2005 & 06 2-Year-Actual c 60,000 31,711 6,091 4,922 6,620 16,052 33,685 65,396 2 Percent of voter turnout a 15% 53.32% N/A 10.6% 10.6% 31.96% 3 Overall rating of the City in terms of communicating with residents (City Survey) a 90% 89% N/A 92% 92% 90% 4 Number of mentors trained a Overall quality rating for City services and programs (City Survey) a 92% 95% N/A 95% 95% 95% 6 Overall satisfaction rating of City Employees (HR Survey) a 92% 94% N/A N/A N/A 95% 95% 95% 7 Quality rating for City employees customer service (City Survey) a 92% 97% N/A 95% 95% 96% Financial Health & Economic Development (7) 1 Maintain City bond ratings Moody Aaa, Fitch AAA, S&P AAA a Moody Aaa Moody Aaa Moody Aaa Moody Aaa Moody Aaa Moody Aaa Moody Aaa Moody Aaa Fitch AAA Fitch AAA Fitch AAA Fitch AAA Fitch AAA Fitch AAA Fitch AAA Fitch AAA S&P AAA S&P AAA S&P AAA S&P AAA S&P AAA S&P AAA S&P AAA S&P AAA 2 Commercial square footage development initiated within the Downtown CRA a 140, , ,000 3 Percent of plan reviews completed within 15 days a 95% 97.8% 98.2% 91.5% 48.9% 84.9% 74.8% 84% H 4 Non-residential value as a percent of total taxable value* a 23% 22.1% N/A 21.2% 21.2% 21.6% 5 Residents' value rating (City Survey) a 70% 77% N/A 74% 74% 75% 6 Percentage increase of operating millage rate a 0% 0% 0% 0% 0% 7 Estimated rate of return for the City in economic development incentives c $ N/A N/A N/A $225 est $225 est $225 est Excellence in Education (3) 1 Percent of school overcrowding in public schools a 125% 112% N/A 104% 104% 108% 2 Number of students participating in partnering institutes of higher education a ,217 3 Achieve 2% gains in reading/math mean scale score at the Charter School** a 2% 0.4% N/A 0.6% 0.6% 1% Neighborhood & Environmental Vitality (8) 1 Number of formal and informal neighborhood partnerships each year c (30 each year; 60 two years) 2 Number of cooperative projects and the number of different partners 12 proj 14 proj 2 proj 1 proj 10 proj 4 proj 17 proj 31 proj c (public, private and intra-city depts.) focused on enhancing the environment 8 part 13 part 2 part 1 part 10 part 1 part 12 part 25 part 3 City crime rate (crimes/100,000 residents Calendar Year) a , N/A N/A 2, , ,495 4 Percent of Code cases brought into voluntary compliance prior to admin./judicial process a 65% 80% 84% 88% 81% 76% 82% 81% 5 Number of visitors participating in tours of 2 ESL sites (excluding Earth Fest) a 200 per year H 6 Achieve overall reduction of 15% for the 85th percentile of speeds on traffic calmed roads c 15% 16% N/A N/A N/A 14.3% 14.3% 15.2% 7 Number of accidents at 16 major intersections a 155 per year Number of riders in intracity bus routes c 210, ,436 23,555 29,374 28,484 29, , ,030 Youth Development & Family Values (3) 1 Number of youths involved in City sponsored leadership opportunities (1,000 per yr) c 2,000 2, ,735 3,827 2 Number of teen volunteer hours donated to the City of Coral Springs (10,000 each year; 20,000 two years) c 20,000 14,398 1, ,100 11,244 14,576 28,973 3 Number of Middle School After-School Programs offered annually a 10 per year Unity in the Community (3) 1 Minority residents who feel that the City is a great place to live (City Survey) a 80% 91% N/A 82% 82% 86% 2 Citizen rating of City Government for respecting religious and ethnic diversity (City Survey) a 90% 95% N/A 94% 94% 94% 3 Percentage of minority applicants per recruitment a 35% 49% 43% 49% 53% 52% 50% 49% a = annual c = cumulative Notes: *While the City does not expect to meet the two-year goal of "23% non-residential as percent of total taxable value", the City has seen impressive growth in the non-residential tax base. The increase for the 2005 tax year was $143.4 million, following a $91.8 million increase in Growth in the residential tax base has overshadowed non-residential growth. **Coral Springs Charter School was the only high school in the City to earn an "A" grade. Fiscal Years 2005 & 2006 Results Met or Exceeded Goal 27 Hurricane Wilma Impact 2 H Goal Not Met 2 Total Measures Fiscal Year 2007 Annual Budget

177 Department Performance Measurements Police (6) 2005 Year End Actual 2006 Year-End Goal st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year End Actual Actual Actual Actual Actual 1 Maintain the department s overall quality rating at 90% (City Survey) a 92% 90% N/A 92% 92% 2 Maintain the % of customers who has contact with or knows their neighborhood a 36% 28% N/A 36% 36% officers at 28% (City Survey) 3 Percent of repeat domestic disturbance calls a 11% <15% 14% 12% 12% 12% 13% 4 Maintain the % of residents who feel that Coral Springs has remained as safe a 82% 70% N/A 83% 83% or become a safer place to live at 70% (City Survey) 5 Stabilize the burglary rate at a 0% increase adjusted for population-cal. Yr a % 0% N/A N/A -0.35% -0.35% 6 Maintain 0% increase in crime rate as adjusted for population-cal. Yr. a % 0% N/A N/A % % Fire/EMS (12) 1 Increase the number of volunteer firefighters to 50 by Sept 30, 2006 c N/A** N/A** N/A 2 Fractal response time of eight minutes or less for 92% of service calls c 94.3% 92% 83.3% 89.6% 95.2% 94.0% 90.1% 3 Fractal response time of six minutes or less for 90% of all service calls c 81.4% 90% 59.0% 67.0% 83.0% 88.3% 73.3% H 4 A minimum of fourteen firefighters on scene within ten minutes 90% of time for c 87.9% 90% 93.3% 90.0% 66.7% 92.9% 88.9% all structure fires 5 No more than 1% of total calls can exceed the fractal response time of ten minutes c 2.88% 1% 7.44% 4.02% 3.82% 3.02% 4.72% H 6 A maximum of customer complaints and/or public safety service c 0.01% <1% 0.06% 0.03% 0.00% 0.00% 0.03% professional complaints of less than one percent of the total call volume 7 Medical complaints filed by medical director and/or medical personnel c 0.010% <1% 0.000% 0.000% 0.000% 0.000% 0.000% at hospitals will be less than one per cent of the total call volume 8 Maintain cycle time for fire inspection process at 12 days c 12 days 12 days 12 days 12 days 12 days 10 days 12 days 9 Provide a minimum of 8 Florida Firefighter Minimum Standards classes c 10 and 2 EMT classes Flow test and paint 25% of fire hydrants in City c 85% 25% 6% 6% 3% 9% 24% 12 Maintain the % of customers who feel safe that the fire dept protects them in a 98% 95% N/A 99.5% 99.5% case of fire at 95%. (City Survey) *Hired volunteers for Parkland contract. **Volunteer program transferred to reserve program. ***Fiscal year-end number not available. Public Works (7) 1 Maintain the department s overall quality service rating at 93%. (City Survey) a 93% 93% N/A 93% 93% 2 Maintain 100% compliance rate with state & federal required water quality tests. c 100% 100% 100% 100% 100% 100% 100% 3 Number of complaints from residential customers about Waste Management per 10,000 pickups. a 1.41 < Maintain all vehicles/equipment to provide a 96% availability rate to all departments. c 97% 96% 87% 90% 94% 96% 91% 5 Complete routine Facilities work orders within 15 working days 89% of the time. a 89% 89% 96% 92% 92% 94% 94% 6 Dedicate 35% of Streets Division's staff hours to Preventative Maint. of City's infrastructure. c 39% 35% 21% 33% 50% 51% 39% 7 Average less than 9.79 mgd of wastewater flow on a quarterly basis. c 8.21 < **Results not available due to reporting problems Development Services (10) 1 Maintain satisfaction rating at 95% for Community Development c 100% 95% N/A N/A 100% 100% 100% 2 Maintain cycle time for small permits at 4 days by the Zoning Division c 1 day 4 days 1 day 1 day 1 day 3 days 2 days 3 Maintain cycle time for sign permits at 2 days by the Zoning Division c 1.8 days 2 days 0.3 days 0.1 days 1.9 days 1.6 days 1.8 days 4 Achieve 15% reduction in the 85th percentile on traffic calmed roads (KIO) c 16% 15% N/A N/A N/A 14.3% 14.3% 5 Complete requested building inspections within one day 95% of the time c 96.9% 95% 90.1% 87.3% 84.4% 58.6% 77.1% H 6 Percent of plan reviews completed within 15 days (KIO) c 97.8% 95% 98.2% 91.5% 48.9% 84.9% 74.8% H 7 Percent of code cases brought into voluntary compliance prior to admin/judicial process (KIO) c 80% 65% 84% 88% 81% 76% 82% 8 Percent of Code cases closed of all open cases a 63% 65% 50% 43% 56% 57% 52% H 9 Percent of survey respondents satisfied with City efforts at maintaining older neighborhoods (City Surve a 69% 70% N/A 81% 81% 10 Build City s construction projects within budget and on time a Public Safety Training & Technology Site Construction Jul-06 delayed delayed Classroom Construction at Center for the Arts Sep-06 N/A N/A Sep-06 Sep-06 Gymnasium Room Additions Sep-06 Sep-06 Sep

178 Department Performance Measurements (continued) Information Services (5) 2005 Year End Actual 2006 Year-End Goal st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year End Actual Actual Actual Actual Actual 1 Implement IS Dev. Proj. in accordance with City s Business Plan and IS Work Program c 56 Proj 40 Proj 7 Proj 13 Proj 13 Proj 12 Proj 45 Proj 2 Meet service level agreement regarding system availability 99.7% of the time c 99.50% 99.70% 99.84% 99.90% 99.89% 99.26% 99.71% 3 Meet service level agreement regarding response and resolution to c 95.98% 97% 95.88% 98.48% 97.09% 96.68% 97.13% reported problems 97% of the time 4 Meet service level agreement regarding on demand service requests 98% of the time c 98.10% 98% 96.30% 99.13% 98.54% 98.96% 98.46% 5 Achieve an overall 94% positive customer satisfaction rating from annual survey a 95.3% 94% N/A 94.1% 94.1% of IS services. Parks and Recreation-Parks (3) 1 Maintain the quality service for Recreation/Athletic Facilities at 94% (City Survey) a 98% 95% N/A 95% 95% 2 Increase customer service rating to 95%. (City Survey) a 93% 95% N/A 95% 95% 3 Maintain the safety rating of City parks [during the day] to 90%. (City Survey) a 99% 90% N/A 97% 97% Parks and Recreation-Recreation (3) 1 Maintain program participation of at-risk youth at 7,800 c 8,758 7,800 1,974 2,323 2,459 1,297 8,053 2 Maintain customer service rating of summer recreation program at 98% a 97% 98% N/A N/A N/A 98% 98% 3 Maintain cost recovery ratio for the Recreation Division at 58%. c 66.5% 58% 45.5% 61.2% 93.1% 73.2% 73.2% Parks and Recreation-Aquatics (8) 1 Maintain the combined cost recovery ratio of 45% for the Aquatic Complex c 80% 45% 67% 73% 66% 66% 68% 2 Maintain the combined cost recovery ratio of 40% for the Services Div. c 68% 40% 62% 62% 65% 54% 60% 3 Maintain members at Aquatic Complex at 5,300 and c 6,302 5,300 1,378 1,080 1,384 1,608 5,450 maintain membership turnover at 49% c 45% 49% 36% 33% 40% 45% 39% 4 At Cypress Pool maintain average daily pool usage at 205 c At Mullins Pool maintain average daily pool usage at 125 c Maintain customer service rating-maintain 92% at Aquatics facility c 98% 92% 97% 94% 100% 95% 96% 7 Maintain customer service rating-maintain 92% at Cypress Park Pool c 98% 92% 100% 100% 100% 97% 98% 8 Maintain customer service rating-maintain 92% at Mullins Park Pool. c 99% 92% 100% 100% 91% 98% 98% Tennis Center (5) 1 Increase combined cost recovery ratio to 60% c 57% 60% 39% 49% 56% 57% 57% 2 Maintain customer service rating at Tennis Center at 90% a 95% 90% N/A N/A N/A 87% 87% 3 Maintain customer service rating at Cypress Park at 90% a 86% 90% N/A N/A N/A 92% 92% 4 Increase membership base at Cypress Park from 155 to 175 c Maintain membership turnover at Cypress Park at 30% or less. c 20% 30% 37% 28% 27% 26% 26% Sportsplex (2) 1 Generate a minimum of $140,000 in revenue from Sportsplex concessionaire c $157,440 $140,000 $92,122 $139,000 $170,879 $196,868 $196,868 2 Number of special events and activities hosted at Sportsplex. c H ****No events held during last half of due to construction of Coral Glades High School 174 Fiscal Year 2007 Annual Budget

179 Department Performance Measurements (continued) Department Performance Measurements Human Resources (11) 2005 Year End Actual 2006 Year-End Goal st Qtr 2nd Qtr 3rd Qtr 4th Qtr Year End Actual Actual Actual Actual Actual 1 Percentage of employees who agree with the statement I would recommend working a 94% 92% N/A N/A N/A 95% 95% for the City to a friend. (KIO) 2 Percentage of employees who feel Human Resources provides quality services a 96% 95% N/A N/A N/A 97% 97% 3 Percentage of employees that are satisfied with liaison services a 89% 90% N/A N/A N/A 94% 94% 4 Percentage of employees that are satisfied with wellness activities a 95% 95% N/A N/A N/A 92% 92% 5 Percentage of employees who believe benefits are in line with needs a 95% 90% N/A N/A N/A 83% 83% 6 Number of days lost from on the job injuries c Sick hours per employee c Respond to customer requests for service and information within 48 hrs c 90% 100% 78% 93% 91% 94% 89% and close service request within one week 90% 88% 95% 96% 94% 93% 9 Cycle time-external recruitment (requisition to job offer) c 46.4 days 40 days 77 days 43 days 38.5 days 41.6 days days 10 Percentage of minority applicants per recruitment (KIO) c 49% 40% 43% 49% 53% 52% 50% 11 Percentage of employees who agree with I am able to apply the skills or knowledge a 92% 90% N/A N/A N/A 94% 94% learned through City training to my job. Communications & Marketing (6) 1 Develop and implement 20 new public info/marketing campaigns by year-end a Increase year-end number of e-flash registrants by 20% by year-end a 1,650 1,980 1,706 1,806 1,960 2,056 2,056 3 Produce 24 television shows per year a Produce 12 episodes of In The Loop Show (one per month) a to include 72 segments by year-end Produce 72 commercials per year a Produce 180 slides for CityTV per year a Financial Services (7) 1 Maintain internal customer satisfaction rating at 93% a 96% 93% N/A 94.7% 94.7% 2 Maintain uncollectible water billings at 0.80% c 0.6% 0.8% 0.4% 0.5% 1.0% 0.9% 0.9% 3 Maintain the number of repeat items at zero in management letters prepared a 0 0 N/A 0 0 by the City s external auditors 4 Perform internal monitoring procedures for prior findings reported by a internal and external audit reports 5 Maintain the % of invoices paid within 30 days at 92% c 92% 92% 88% 92% 96% 97% 97% 6 Maintain the percentage of purchase requisitions under $10,000 processed c 88% 84% 95% 92% 91% 93% 93% within 24 hours at 84% 7 Reduce out of stock level by 1.75% of the total inventory at Central Stores. c 1.35% 1.75% 1.50% 1.57% 1.64% 2.23% 1.74% a = annual c = cumulative Fiscal Year 2006 Year-End Results Met or Exceeded Goal 62 Within 95% of Goal 10 Hurricane Wilma 6 H Goal Not Met 6 Not Applicable 1 N/A Total Measures

180 Table of Department Impact on Key Intended Outcomes for Fiscal Years Legend: Direct Impact- Indirect Impact- No or Low Impact- Blank Customer-Involved Government Number of citizen volunteer hours Percent voter turnout per election (excluding primaries and special elections) Overall rating of the City in terms of communicating with residents (Resident Survey) Overall rating of the City in terms of communicating with businesses (Business Survey) Customer service rating by residents (Resident Survey) Customer service rating by businesses (Business Survey) Number of mentors trained Overall quality rating for City services and programs (Resident Survey) Overall quality rating for City services by business owners (Business Survey) Employee satisfaction rating (Human Resources Survey) Financial Health & Economic Development Bond Ratings- maintain AAA rating Residents' value rating (Resident Survey) Add a minimum of $2 M annually to the City's financial reserves until a goal of 17% of budgeted expenditures is reached Commercial square footage development initiated within the Downtown CRA Percent plan reviews completed within 15 days Non-residential value as percent of total taxable value Percentage increase in operating millage rate Excellence in Education Percent overcrowding (normalized) Number of students attending courses offered by partnering institutes of higher education Achieve gains in math/reading mean scale score at the Charter School Neighborhood & Environmental Vitality Number of cooperative projects and the number of different partners focused on enhancing the environment City crime Rate (crimes per 100,000 residents) Percent of Code cases brought into voluntary compliance prior to administrative/judicial process Number of formal and informal neighborhood partnerships each year Number of trees planted within the City Youth Development & Family Values Number of youths involved in City sponsored leadership opportunities Number of teen volunteer hours Number of middle school after-school programs offered annually Strength in Diversity Minority residents who feel that the City is a great place to live (Resident Survey) Citizen rating of City Government for respecting religious and ethnic diversity (Resident Survey) Traffic, Mobility & Connectivity Achieve a 10% reduction of speed and/or a 15% reduction of volume after the initial installation of traffic calming measures City Manager's Office Development Services Public Works Financial Services Police Fire/EMS Human Resources Information Services Parks & Recreation Aquatics Sportsplex/Tennis Number of accidents at 16 major intersections Number of riders on intracity bus routes 176 Fiscal Year 2007 Annual Budget

181 Service & Operations Strategy This is the first year of our three-year Strategic Plan for Fiscal Years 2007, 2008, and The usual two-year Strategic Plan has been extended to span the three-year term of the current City Commission. The Strategic Plan is updated in a workshop where the environmental issues impacting the City, customer requirements, and past performance are explored. The resulting plan communicates the shared vision and direction for the City, which all subsequent tactical and financial planning supports. The seven priorities identified by the City Commission for this strategic planning cycle are as follows: Customer-Involved Government Financial Health & Economic Development Excellence in Education Neighborhood & Environmental Vitality Youth Development & Family Values Strength in Diversity Traffic, Mobility & Connectivity While the Strategic Plan sets out the vision, the Business Plan outlines tangible plans for making the vision a reality. In each of the priority areas, Department Directors have developed initiatives that will change the way the City operates in order to address our seven priorities and implement the vision expressed in the Strategic Plan. A Word About Existing Services and Ongoing Initiatives In some sections, we have highlighted initiatives that were in previous Business Plans that are still being implemented in Fiscal Year Generally, if an initiative is fully operational and integrated into our service package, it won t be mentioned. The emphasis is on multi-year implementation and the evolution of existing initiatives. Unless specifically identified as a reduction in service, all current City services will continue to be provided in the same high quality and timely manner our customers have come to expect. For more detail about the services we provide, and the performance measures we use to manage those services, please reference the departmental sections of the Annual Budget. Our New Initiatives Initiatives are chosen that will in some way assist us in achieving our Key Intended Outcomes. We include those that we feel are significant contributors to supporting our Strategic Priorities or that put additional demands on our resources. In this way, we identify the most significant actions we plan to take next year. Wherever applicable, operating expenditures and capital expenditures have been identified for the first year only, while capital expenditures reflect the total cost of the project, regardless of the length of the project. Capital carrying costs are not included. 177

182 Customer-Involved Government Ongoing Initiatives Opening of Public Safety Training Center (2004, 2005, 2006) Lead Department: Fire & Police Departments The opening of the New Public Safety Training Center is slated for Fall In addition to planning for physical plant operations in this year s budget, resources for training programs have been identified and budgeted. The City plans 11 classes to train new firefighters and five classes for EMS training. In addition, the new training center will become the hub for in-service training for all our Police and Fire professionals. Get Out the Vote (2005, 2006) Lead Department: Human Resources This ongoing initiative continues last year s efforts to increase voter awareness and turnout. Emphasis this year will be on youth education and information on the purpose and uses of bond referendums. Bus Shelters (2005, 2006) Lead Department: Public Works During Fiscal Year 2006, 16 open air bus shelters were installed along University Drive, Sample Road, and Royal Palm Boulevard. There are 30 shelters within the City (including two that are owned and maintained by Wal-Mart). The new design has been well received in the community. For Fiscal Year 2007, the City will purchase and install an additional ten shelters at high volume stops along the heavily traveled roadways within the City. Key Intended Outcomes 2007 Goal 2008 Goal 2009 Goal Number of citizen volunteer hours 31,000 31,000 31,000 Percent voter turnout per election (excluding primaries and special elections) Overall rating of the City in terms of communicating with residents (Resident Survey) Overall rating of the City in terms of communicating with businesses (Business Survey) Customer service rating by residents (Resident Survey) Customer service rating by businesses (Business Survey) 40% (Governor) N/A 50% (President) 93% 93% 94% 78% 79% 80% 93% 93% 93% 90% 91% 92% Number of mentors trained Overall quality rating for City services and programs (Resident Survey) 93% 93% 93% Overall quality rating for City services by business owners (Business Survey) 91% 92% 93% Employee satisfaction rating (Human Resources Survey) 93% 93% 93% 178 Fiscal Year 2007 Annual Budget

183 Customer-Involved Government (continued) New Initiatives Lead Department: Building Customer Care Center Operating Expenses: $105,900 The goal of the Customer Care Center is to provide increased customer satisfaction and a consistent serviceoriented experience. Residents, property owners, commercial businesses and citizens with questions about permitting, plan review and inspections will have phone access to a Customer Care Representative. In addition to answering general permitting information, the Customer Care Center will relay any specific inquiries to the proper office. Based on call volumes, if callers are placed on hold, a continuous loop recording of current building information will be heard until the call is picked-up. The Customer Care Center will serve as a single point-of-entry to the Building Division to improve communications with customers, schedule and troubleshoot inspection requests, provide status of submitted plans, and give web site and engineering information. Lead Department: Building Operating Expenses: $5,000 Capital Outlay: $25,000 Enhanced Permit Notification Currently, property owners and contractors are notified of the status of their permit application via telephone. It is anticipated that the Building Division will need to make over 50,000 such notifications next year. Improvements in the notification process will focus on allowing recipients to specify their preferred means of notification (i.e., , telephone, direct mail), and on drastically reducing the manual effort of Building Division staff in making these notifications. Lead Department: Building Operating Expenses: $50,000 Small Permit Pilot Project This initiative implements a pilot program to expedite selected single process permits. It is planned to begin in late Fiscal Year 2007, once the current heavy workload from hurricane recovery projects normalizes. At that time, the City will begin this program to expedite the permit process, utilizing both existing staff and part-time or contract staff. Parkland Partnership Northwest Response Time Improvements Lead Department: Fire Operating Expenses: $350,000 Capital Outlay: $211,760 The Cities of Coral Springs and Parkland have a unique opportunity to improve emergency response times in service areas in northwest Coral Springs and west Parkland by joining together to add another pumper company and a rescue unit. Both units will be based in Parkland, but will service both cities. This partnership will add the resources that both cities need, yet neither could afford alone. Coral Springs has applied for a grant from the Department of Homeland Security to help defray the start-up costs of this project. 179

184 Customer-Involved Government (continued) Improved Business Communications Lead Department: Communications & Marketing Operating Expenses: Existing In the Fiscal Year 2006 Business Satisfaction Survey, business owners in Coral Springs asked that they receive communications from the City via direct mail or . We will be producing an annual newsletter to all businesses for inclusion in the occupational license mailing and we will start a business enews mailing list. In addition, we will continue to devote a page to Coral Springs businesses in the Coral Springs magazine. Lead Department: Police Youth Mentoring Opportunities Operating Expenses: Existing In the last three years, more than two hundred mentors have been trained to work with youth in Coral Springs schools. Nine more training classes are scheduled for 2006/2007. This year s focus will be on recruiting mentors for afterschool and evening hours, to involve more adults who are not available during regular business hours. Workforce Housing: Subordinated Second Mortgage Program Lead Department: Community Development Operating Expenses: Existing Through the new affordable housing ordinance, Coral Springs will expand its efforts to assist very low, low and moderate income families in Coral Springs to secure a home in the city. The funding for any City housing program will come from the contributions of residential developers. As the contributions will be made at the time of Certificate of Occupancy, funding may start in mid The subordinated second mortgage program provides gap financing up to 25% of a home s purchase price with a priority to teachers and medical professionals working in Coral Springs. In Fiscal Year 2007, the City staff will research, develop and submit to the City Commission a set of policies and procedures to implement the subordinated second mortgage program. The City is expected to choose a lender to administer the second mortgage program by the fourth quarter of Fiscal Year New City Hall Building Lead Department: Development Services Capital Outlay: $22,400,000 City Hall has been in the same space for 40 years and while the City has grown, space for City staff has not. This initiative will start the planning process for a new City Hall to be built near the new Public Safety Building. The planning of the New City Hall, which is in preliminary stages, will be reviewed for sustainable green design and construction. This method of building and construction increases the efficient use of energy, water and materials. Green design also reduces the building s impact on human health and the environment through better siting, design, construction operation and maintenance. The new City Hall will be designed to accommodate City departments from both City Hall and City Hall South, allowing more convenient access to multiple departments for our customers. It will also allow more space for Commission Chambers, replacing the long inadequate current facility. New Resident Outreach Lead Department: Communications & Marketing Operating Expenses: $4,000 In order to familiarize new residents with the City s services and facilities, as well as other government programs in their area, we will produce a new resident s package that will be delivered by their local patrol officer. The package will include a welcome letter from the City Commission, the A to Z Guide, Codes & Courtesies, the Tree Ownership Guide, the most recent edition of Coral Springs magazine and safety information from the Police Department. Seasonal publications, such as the Summer Fun Guide, will be included as appropriate. Packages will also be available at City offices. By making early contact, we will give our new residents an easy resource on the opportunities and the responsibilities of homeownership in Coral Springs. 180 Fiscal Year 2007 Annual Budget

185 Customer-Involved Government (continued) Community Branding Lead Department: Communications & Marketing Operating Expenses: Existing A steering committee, made up of community stakeholders and City staff, will research, establish, and disseminate a unique and strategic identity for the City of Coral Springs. Creating this identity will help communicate the experience of our community to potential residents and businesses. The emphasis will be on positioning the City as a national leader in performance based and results oriented management, as well as highlighting specific qualities that make living in Coral Springs meaningful to our citizenry. Using focus groups and a marketing partnership, the committee will develop a platform and guidelines to make communications about the City, regardless of the source, consistent in message and flavor. The committee will also seek ways to promote awareness of the City nationwide. Increased Fuel Storage and Availability Lead Department: Development Services/ Public Works Capital Outlay: $592,000 Due to Florida Department of Environmental Protection (DEP) requirements, the single-walled diesel tanks at the Police Department will have to be replaced before The City is using this opportunity to replace the tanks with larger capacity units for greater fuel availability during a hurricane. The design work for this project will begin in Fiscal Year Other projects intended to increase fuel availability include the addition of three diesel fueling stations to be created by adding pump facilities at the Water Plant, Westside and adding a new tank at Mullins Park. These modifications will allow for more adequate diesel fuel supply to the city s fleet of diesel trucks, equipment and generators. The benefits will be numerous. Increased fuel availability at multiple locations will allow diesel vehicles to be in service longer, and improves vehicle and equipment availability during times of crisis (such as a hurricane). The additional fueling facilities will be necessary to supply the fleet during the time when the diesel tank at the Public Safety building is being replaced. Rehabilitation of Lift Stations 20A and 20B Lead Department: Public Works Capital Outlay: $1,577,000 The City s Utility has two lift stations located on the grounds of the Country Club of Coral Springs Golf Course. These facilities, known as 20A and 20B have long been in need of rehabilitation. The developer for the Country Club has begun design on improvements to the Golf Course along with the construction of 168 new residential units. These changes further necessitate the lift station rehabilitation project, which must be implemented in coordination with the Country Club Golf Course development plans. One lift station will require a capacity increase to meet the demands of the new resident population. During Fiscal Year 2006, staff has been meeting with the developers to coordinate efforts. The project is expected to advertise for bids in the fall of Restoration of Covered Bridge Lead Department: Human Resources/Public Works Capital Outlay: $60,000 The bridge was constructed in 1964 to attract visitors to new real estate and housing developments in the City. In 2004, the bridge received the distinction of being recognized as a Florida Heritage Site by the Florida Department of State. The Covered Bridge has become weathered as a result of age, been damaged due to dump trucks colliding with its underside, and requires roof repairs as a result of Hurricane Wilma. The Bull of the Woods logo and the Peach Sweet Snuff mural on the wooden surface side of the bridge are peeling, splitting and are in dire need of repainting. Much of the wood damage is due to pressure treated wood not being used at initial construction. An architectural study was conducted Fiscal Year 2004 and updated in Fiscal Year 2006 and a report made to the Historical Advisory Committee. The Committee, Robert Walters Architects, and staff will collaborate to formulate an action plan to restore the bridge. Funding by the City, grants and sponsorships will be used to give the bridge a makeover. 181

186 Financial Health & Economic Development Ongoing Initiatives Water & Sewer System Master Plan Update (2006) Lead Department: Public Works The completion of the Fiscal Year 2006 Business Plan initiative produced a report that addressed the current status of the City s Water and Wastewater Utility. The Master Plan addresses issues facing the utility during the next ten years and beyond. It examines the regulations presently affecting the Utility; assesses the future demands on the infrastructure given the known redevelopment; provides an overview of the Water Plant and the treatment process; recommends needed capital improvements to the system; and proposes a financial plan. The report provides a ranking for the improvements listing them by regulatory requirements (Critical Requirements, Programmatic, and all other Utility System Needs.) The Fiscal Year 2007 program contains nearly $6 million in improvements ranging from the rehabilitation of the two lift stations in the Country Club Development to the site selection for six new raw water wells. The plan projects the future demands on the water supply will require an additional two million gallons of water per day (MGD). The source of this water presents a challenge for the City of Coral Springs Utility. This year s planning will center on the most efficient method of acquiring this future raw water source. Mullins Park Access Improvement (2005) Lead Department: Development Services This ongoing initiative is improving the access to Mullins Park and redesigning/expanding parking areas there. The need for these improvements was identified in the Master Key Intended Outcomes 2007 Goal Plan for Recreation and Public Safety Facilities at Mullins Park, completed in This project will eventually provide a better accesss/egress to Mullins Park from Coral Springs Drive and a better connection between the Coral Springs Gymnasium and the rest of the park. This project will run concurrently with the level of development of the new City Hall and the Public Safety Facility and will extend into 2008 and Downtown Coral Springs (2005, 2006) Lead Department: City Manager s Office Fiscal Year 2006 has witnessed much activity in Downtown Coral Springs. The Phase I development, also known as One Charter Place, broke ground in August 2005 and is anticipated to be completed in the first quarter of Fiscal Year One Charter Place is approximately 99,000 square feet of mixed-use development with uses including commercial office, financial, retail, and a multi-purpose parking garage with 475 spaces. The $26 million project is developed on 3.8 acres of City-owned land that was sold by the City to the master developer through the Community Redevelopment Agency (CRA) for $2,287,000. The Phase I development also includes construction of four exclusive turn lanes and reengineering of traffic signalization for the traffic lights at the Sample and University intersection at an estimated cost of $600,000. Fiscal Year 2006 also marked the first payment by Broward County of $2,211,078 to the CRA for the Downtown Coral Springs Phase I project pursuant to the tri-party Interlocal Cooperation Agreement. The County payment to the CRA is earmarked to fund the public infrastructure projects for the future developments in Downtown. The CRA is expected to announce the blue print for the subsequent phase developments during Fiscal Year Goal 2009 Goal Bond Ratings AAA AAA AAA Residents value rating (Resident Survey) 73% 72% 72% Add a minimum of $2 M annually to the City s financial reserves until a goal of 17% of budgeted expenditures is reached $2 M $2 M $2 M Commercial square footage development initiated within the Downtown CRA * * 400,000 sq ft * Percent plan reviews completed within 15 days 95% 95% 95% Non-residential value as percent of total taxable value 20% 20% 20% Percentage increase in operating millage rate 0% 0% 0% 182 *The three year goal of 400,000 square feet is subject to further refinement based upon revisions to be made in the CRA plan in connection with the recently enacted state eminent domain laws. Fiscal Year 2007 Annual Budget

187 Financial Health & Economic Development (continued) New Initiatives Gas Saving Vehicles Lead Department: Public Works Capital Outlay: $44,000 Rising fuel prices make a significant financial impact on City government operations, and staff has been investigating possible fuel saving measures. A cost comparison between the City s ½ ton pick-up trucks and hybrid cars shows the pick-up trucks average 13 miles per gallon while the hybrid cars average 39 miles per gallon. A cost analysis based on average annual usage shows that replacing one City pickup with a hybrid car can save $835 annually. Although pick-up trucks are convenient for some purposes, not all departments have need for vehicles with pick-up truck capabilities. For Fiscal Year 2007, two City pick-up trucks will be replaced by hybrid cars, funded through the City s Fleet Replacement Program. If the fuel cost savings are realized as anticipated, our Fleet Replacement program will continue to utilize hybrid cars where possible. Water and Wastewater Cost Study Lead Department: Public Works Capital Outlay: $60,000 The City is developing a request for proposal to secure a cost study of the existing rates associated with the provision of water and wastewater utility services and recommend adjustments as necessary. The study ensures that the appropriate water/wastewater rate structure will recover the full cost of operations, to comply with covenant requirements of the Bond resolutions for outstanding debt. The rates must be sufficient to provide reserves to meet anticipated capital improvement needs, reflect the true cost of providing service, and promote the water conservation goals of the City and the South Florida Water Management District. The City has not had a rate increase in 14 years, but one will likely be needed in Fiscal Year 2008 to fund needed improvements. Lead Department: Fire Fire Impact Fees Operating Expenses: Existing Impact fees are charges imposed against new development to fund capital costs of facilities and equipment made necessary by that growth. The purpose of the charge is to impose upon newcomers, rather than existing residents, the increased costs associated with providing new development with fire protection services. As redevelopment occurs in the City, we may see more high rise structures which require specialized fire equipment. The City will hire a consultant to prepare a study to determine appropriate impact fees. A sculpture from our Public Art Program is on display at the intersection of Sample Road and University Drive, where One Charter Place is being constructed. 183

188 Excellence in Education Ongoing Initiatives Teen Safe Driving Program (2006) Lead Department: Police Because of our large population of teenagers, we experience a number of underage vehicle crashes and fatalities due to speeding, not using seat belts, and impaired driving. The Police Department offers educational and parent notification programs to try to prevent risky behavior that teens sometimes demonstrate behind the wheel. Charter School Art and Music Wing (2006) Lead Department: Development Services The original feasibility plan for the Charter School always referred to the proceeds from the sale or lease of land at the corner of the Charter School site as the funding source for an Art and Music Wing. Now that One Charter Place is underway, $1.5 million from the sale of land has been transferred to the Charter School, and work on the new wing has commenced. The Art and Music Wing will consist of a band room, vocal room and 300+ seat auditorium. We anticipate completion by August Fund-raising and surplus funds from the Charter School will contribute the remaining funds needed for this project. Key Intended Outcomes 2007 Goal 2008 Goal 2009 Goal Percent overcrowding (normalized) 108% 108% 108% Number of students attending courses offered by partnering institutes of higher education 1,000 1,000 1,000 Achieve gains in math/reading mean scale score at the Charter School 0.6% 0.8% 0.6% 184 Fiscal Year 2007 Annual Budget

189 Excellence in Education (continued) New Initiatives Linking At-Risk Youth to Career Based Education Lead Department: Human Resources Operating Expenses: Existing City staff will develop an inventory of local education programs designed to prepare high school students for specific careers (culinary arts, automotive repair, building trades, etc.) or which use alternative instructional design appropriate for hands-on learners. Staff will also work with the guidance departments of the local high schools to assist in communicating appropriate options available to parents and students. The City will also seek the assistance of the Education Committee of the Chamber of Commerce in this effort. Charter School Advisor Program Lead Department: City Manager s Office Operating Expenses: Existing This program pairs Charter School students with faculty advisors who interact with the students in a one-on-one format to improve the student s school performance. The advisor and student meet several times a year to discuss progress and goals. This program is expanding a pilot project started last year at the Charter School. It allows the Charter School to make the most of its personal, smallschool emphasis. The Coral Springs Charter School Band performs. Workforce Housing: Affordable Housing for Teachers Lead Department: Community Development Operating Expenses: $20,000 The City owns six multi-family zoned lots on Riverside Drive, north of Sample Road, totaling one acre. This land could accommodate between 16 and 20 rental units. In Fiscal Year 2007, the City will study and plan for development of the land as rental housing for teachers. (The affordable housing ordinance currently prioritizes assistance for teachers at Coral Springs Charter School and then other public school teachers.) By the summer of 2007, the City will have completed a schematic design with focus groups of Charter School teachers. Future steps include contracting with a non-profit partner to build and to manage the rental housing. 185

190 Neighborhood & Environmental Vitality Ongoing Initiatives Security in the Parks II (2006) Lead Department: Police This program to equip city parks with parking lot security cameras linked to the Police Department communications center has helped to reduce vehicle burglaries, identity theft, and other crime in the parks. Crimes are captured on digital video and investigators review the video to identify the subjects and vehicles used. Security cameras have been installed in Betti Stradling Park and in Fiscal Year 2007, Cypress Park will get them also. Sign Code Changes II (2006) Lead Department: Community Development The goal of Phase II of this initiative is to continue to provide for a review of the current sign ordinance, and to allow for new technology and innovation in the creation of signage. Continued review with staff and the consultant review have led to joint meetings with Chamber of Commerce and other interested commercial and industrial owners so that amendments to the sign ordinance are anticipated to be finalized in the first quarter of Fiscal Year The changes to the sign ordinance include such items as real estate signs, permanent wall signs, number of signs allowed, multi-story signs in commercial locations and signage identifying incorporated name versus activity or use. The intent is to enhance the identification opportunities for businesses while maintaining high quality signage, which continues to make Coral Springs unique. Public Art Program (2004, ) Lead Department: Community Development Since the Public Art Trust Fund was established in Fiscal Year 2005, the Public Art Program has made great strides in enhancing the City s heritage, diversity and character through public artworks integrated in the City s architecture, infrastructure and landscape. In 2007, the Community Development Department will install artworks which were commissioned in 2006 for the City Gym and for the intersection of University Drive and Riverside Drive to mark the entrance to the City. In Fiscal Year 2007, artworks will be purchased for Sample Road, the Downtown Pathways, North Community Park and Cypress Park. Lighting and landscaping will be improved for existing art. These installations will complete 50% of the Public Art Master Plan. Target locations for future installations will include Downtown Coral Springs, City entrance ways, community parks, and public facilities. In addition, an artist will design a new civic image for the City as a sculpture on the Sawgrass Expressway. With funding received from a Broward County Cultural Council Grant in 2006, the Downtown Pathways project will start to materialize with paths, trees and artwork. Key Intended Outcomes 2007 Goal Number of cooperative projects and the number of different partners (public, private and intracity depts.) focused on enhancing the environment 12 projects 8 partners 2008 Goal 12 projects 8 partners 2009 Goal 12 projects 8 partners City Crime Rate (crimes per 100,000 residents) 2,980 2,970 2,950 Percent of Code cases brought into voluntary compliance prior to administrative/judicial 70% 70% 70% process Number of formal and informal neighborhood partnerships each year Number of trees planted within the City 3,000 3,000 2, Fiscal Year 2007 Annual Budget

191 Neighborhood & Environmental Vitality (continued) New Initiatives Neighborhood Aesthetics Improvement Program Lead Department: Code Enforcement Operating Expenses: $60,000 Capital Outlay: $26,850 The need for an increase in code enforcement presence, especially since Hurricane Wilma ravaged many areas of the City, is a priority for this year. This initiative will increase the presence of Code Enforcement Officers in City neighborhoods in two ways. First, an additional Code Enforcement Officer with landscape expertise will be added to staff. Since Hurricane Wilma, code enforcement has struggled with the magnitude of code violations relating to dead, dying or missing trees and other landscaping. The new position will start in the southern portion of the City, where we have received the majority of citizen complaints. Second, some of the non-code related duties of the weekend code officers will be taken over by a Public Works maintenance worker. As a result, code officers will be able to perform more inspections and give more concentrated coverage to City neighborhoods. Administrative Citation Program Lead Department: Code Enforcement Operating Expenses: $24,500 As we continue to rebuild and recover from Hurricane Wilma, the need for expanding code enforcement coverage and productivity is more important today than ever before in the City s history and is a priority with the City Commission. The Administrative Citation Program will allow the City to utilize the Special Magistrate Hearing process instead of relying on the Broward County Court system for citations. This will result in a more effective, efficient and expedited way of handling code enforcement cases. The Administrative Citation program will increase the City s code enforcement coverage by allowing our code officers to generate up to 2,400 additional cases per year. Lead Department: Police Operating Expenses: $25,800 Reestablish Bike Patrol Unit The Bike Patrol Unit will be reestablished within the Police Department to provide better Police coverage of City parks, commercial areas and the Zone 4 corridor. The Bike Patrol Unit was disbanded after the terrorist attacks of September 11, 2001, when school security became a priority. Although additional funding was added to place School Resource Officers (SROs) in every school on a permanent basis, it was not possible to put the Bike Patrol back in to service until vacancies caused by a large number of retirements were filled. Now that most of our vacancies have been filled, this unit will return. In the past, the Bike Patrol proved very effective. They will be visible to the public and can gain access to hard-to-reach sections of the parks and neighborhoods. The Police Department Bike Patrol Unit will provide better coverage of City parks and commercial areas. 187

192 Neighborhood & Environmental Vitality (continued) Lead Department: Police Zone 4 Action Plan II Operating Expenses: $200,000 Zone 4 is one of the five Police Department zones, and stretches from east to west along the entire breadth of the City between Sample Road and Wiles Road. Some of the oldest neighborhoods and highest density can be found along this corridor, and the annexation of Ramblewood East increased the service demand in this zone. Two patrol officers were added to this zone last year, and to ensure adequate patrol coverage two more patrol officers are planned for Fiscal Year This will help address the significant increases in calls for service in Zone 4. Two substations are maintained in this area to allow officers to spend more time within the community. An additional field office in Ramblewood East will serve as home base for the newly reestablished Bike Patrol Unit. City Water Conservation Practices Lead Department: Public Works/ Communications & Marketing Operating Expenses: Existing South Florida s continued growth is projected to place a strain on the existing water supply. The prevention of the wasteful use of water has the potential to extend the life of the Biscayne Aquifer, save money for the consumer, and help protect the environment against excessive wastewater discharges to the ocean. Staff will embark on a campaign to provide water conservation tips through its publications and outreach mechanisms. One of the measures that will be monitored closely during this initiative is the gallons of water consumed per capita. The current per capita usage is about 123 gallons per day. The City must also set a good example in using this precious resource wisely. Internally, the City will seek and implement recommendations from the Broward County Mobile Irrigation Lab, a program that examines the efficiency of irrigation systems in Community Parks. Two patrol officers were added to Zone 4 last year, and to ensure adequate patrol coverage two more patrol officers are planned for Fiscal Year Fiscal Year 2007 Annual Budget

193 Neighborhood & Environmental Vitality (continued) Green Design and Maintenance Policies Lead Department: Development Services Operating Expenses: $5,000 Green design is the practice of increasing the efficiency with which buildings and their sites use and harvest energy, water, and materials. Green design techniques also aim to reduce a building s impact on human health and the environment, through better siting, design, construction, operation and maintenance. Satisfying LEED (Leadership in Energy and Environmental Design) standards was part of the City s approved DRI for the Downtown redevelopment, so policies for implementation are required. City staff will research green design utilizing in-house lectures, tours of LEED certified buildings, green building maintenance techniques and attendance at Green Building conferences or workshops. The likely outcome of this research process will be the adoption of simple policy statements accepting the LEED certification for public and possibly private buildings. Evening Parks Maintenance Improvements Lead Department: Parks & Recreation Operating Expenses: $54,000 The objective of this initiative is to improve the overall maintenance and also the quality of our evening coverage throughout our Parks and Environmentally Sensitive Land (ESL) sites by adding an evening supervisor. We have thousands of visitors to our parks each night, making it a busy time frame for parks staff. Currently, we rely on maintenance workers to provide customer service and maintenance in the evening hours. The supervisor will provide the maintenance staff support on dealing with customer concerns so that they can concentrate on providing a higher level of maintenance. The supervisor will also be able to give new assignments in the evenings if an emergency arises or a safety issue is identified. This will assure that safety issues receive prompt attention and quick resolution. Entryway Signs Phase II Lead Department: Parks & Recreation Capital Outlay: $150,000 To enhance the visibility and beauty of Coral Springs from the Sawgrass Expressway, we will initiate a project to install irrigation and landscaping on all City entrances coming off the Sawgrass Expressway, at Atlantic Boulevard, Sample Road, Coral Ridge Drive, and University Drive. In addition, there are twelve smaller entry signs around the City. The City will enter into agreements with the State for the right to upgrade and maintain the property adjacent to the Sawgrass Expressway ramps. Irrigation installation will involve jack and bore work to go across the roadway for electric and water, and we will also need to install wells and pumps for all four sites, accounting for more than half of the expenses. Landscaping will include trees, shrubs, and sod. This will meet all DOT standards for site triangles, height requirements, and set backs from roadway, limiting the amount of landscaping that can be installed. The Sawgrass entry ways are dependent upon the completion of the Sawgrass widening project. As a result, actual landscaping improvements are not likely to be in the ground until Fiscal Year However, our twelve smaller entry signs should be replaced during Fiscal Year Meadows & Dells Drainage Improvement Lead Department: Public Works CDBG Outlay: $230,000 In November 2005, the City Engineer, Chen and Associates completed a Storm Water Master Plan for the Meadows and Dells neighborhood. The study examined the adequacy and condition of the existing drainage system, identified areas of flooding, recommended drainage improvements, divided the work into phases and determined the cost for the work. This study divided the neighborhood into 15 basins. The Fiscal Year 2007 program seeks to improve drainage in Basin One, which is located south of 44th Court, along 80th Avenue, and a portion of 43rd Street. The project will improve the existing swale drainage by installing piping and catch basins to channel storm water to the canal system. 189

194 Neighborhood & Environmental Vitality (continued) Valve Exercising & Dead-End Water Main Flushing Lead Department: Public Works Operating Expenses: $100,000 The Florida Administrative Code requires that Utilities establish a program to exercise water main valves and open and flush water mains located at its terminus within a cul de sac. The exercising (opening and closing) of water main valves is important to ensure that in times of line breakage, the closest valve to the break will be functional and can be closed in order to minimize the loss of water to customers. The City s Utility has 4,000 valves that will be scheduled in the exercise program. The flushing of water mains located at the end of the water distribution system is necessary to maintain water quality. The City has over 300 cul de sacs where flushing will be implemented under this program. The implementation of this work will be done through the combined efforts of the City and contractors. The work program will include the use of hand held GPS units to mark and log the location of each valve and dead-end main. Redevelopment Code Study Phase II Lead Department: Community Development Operating Expenses: $25,000 The Land Development Code (LDC) is the instrument established that guides physical development in the City. Redevelopment of existing structures, a complicated process, is not addressed in the LDC. Since the City is now at residential build-out, most of our future development will be in the form of redevelopment. The first redevelopment initiative is taking place in Downtown Coral Springs. An overlay zoning district is under design as Phase I of this initiative. Phase II of the Redevelopment Code Study will encompass assessment of the current LDC by a consultant. The consultant will make recommendations on how to provide quality redevelopment with emphasis on parking requirements, permitted, prohibited and conditional uses, setback, building heights and concurrency management. 190 Fiscal Year 2007 Annual Budget

195 Neighborhood & Environmental Vitality (continued) Post Wilma Tree Canopy Recovery Lead Department: Community Development Operating Expenses: $5,000 Capital Outlay: $250,000 Grant Funding: $42,500 Due to the significant canopy loss caused by Hurricane Wilma, a number of tree related projects need to be planned and implemented to restore the tree canopy effectively, quickly and cost efficiently. The Tree Trust Fund will provide $250,000 of the cost of this initiative. First, a GIS based tree inventory system will be created to catalog as many as 50% of trees on public property (excluding ESL sites) and any street trees planted as a result of the street tree replacement. Second, the deadline for the Street Tree Subsidy Program will be extended to April 2007 to give homeowners sufficient time to replace missing trees. Also, Homeowner Associations will be eligible for subsidy under the program up to a specific limit. Staff will review the eligible tree list to determine if new information about hurricane tree performance will allow additional species. Third, Code Enforcement will start compliance inspections for street trees at the beginning of the next rainy season. Finally, changes to the Tree Ordinance will be made as deemed necessary in order to better prepare the City for future hurricanes as well as providing better tree protection during development projects. 191

196 Youth Development & Family Values Ongoing Initiatives Special Populations Programs (2005, 2006) Lead Department: Parks & Recreation The Parks & Recreation Department offers programs for Special Populations, such as bowling, a weekly evening social, a Saturday morning activities program, and a Summer Recreation Program. We also offer an after-school and School Day Off program through a partnership with the YMCA, where the City provides the facilities and the YMCA provides the staff. Teen Citizen Police Academy (2006) Lead Department: Police An extension of our Citizen Police Academy, the Teen Citizen Police Academy (TCPA) affords Coral Springs teens an opportunity to learn about the role and functions of the Coral Springs Police Department. While fostering better communication between youth and police through education, the TCPA seeks to give young people considering a career in law enforcement an invaluable introduction to the latest in public safety programs and technology. While this program began as an initiative in Fiscal Year 2006, Hurricane Wilma delayed registration opportunities for teens and made it impossible to hold the classes in the summer when teens are not in school. Registration will take place during the winter of 2006/2007, and classes will be held in the summer of The City has many learn-to-swim programs for both children and adults. Key Intended Outcomes 2007 Goal 2008 Goal 2009 Goal Number of youths involved in City sponsored leadership opportunities 2,000 2,000 2,000 Number of teen volunteer hours 11,000 11,000 11,000 Number of middle school after-school programs offered annually Fiscal Year 2007 Annual Budget

197 Youth Development & Family Values (continued) New Initiatives Teen Programming Lead Department: Parks & Recreation Operating Expenses: Existing This initiative will combine new programming for teens and a communications campaign to make residents aware of opportunities for teens. New programming ideas will be solicited from our two teen advisory groups, the Student Advisory Commission and the Teen Productions Committee. Utilizing surveys of the teens, feedback from the middle and high schools and input from our teen committee members, our goal is to get teens more involved in deciding what programs they would like to have. Based on feedback, we will offer additional classes and programs for teens. We will promote more youth oriented programs and activities through the use of the City web site, advertising, Coral Springs magazine, CityTV and Coral Springs public schools. If the teens determine the need for a Youth Empowerment Summit, one will be planned. Lead Department: Police Web Site Resource for Parents Operating Expenses: Existing The City s official web site, will offer a new area for parents as a pilot program. This area will feature straight talk and honest advice from a Coral Springs Police Officer. A variety of timely topics that concern parents will be featured, such as internet safety, bullying, single parenting, teenage tantrums, privacy, and drugs. Parents will also be able to submit their questions and comments via to be shared on the web site. Parent Support Partnerships Lead Department: Parks & Recreation Operating Expenses: Existing City staff will partner with parent groups such as Parents Without Partners and Broward County PTA to educate residents about the programs available to parents. We will also seek to bring more of the activities sponsored by these non-profits to our City and our facilities. Drowning Prevention Program Lead Department: Fire/EMS Operating Expenses: $4,997 Grant Funding: $29,990 Due to the increasing number of Emergency Medical Service calls within the City involving drowning and near drowning, the Coral Springs Fire Department has applied for and received a grant from the Florida Department of Health. This grant, along with a $5,000 contribution from the Coral Springs Medical Center, will fund a drowning prevention education program for families within our community to educate them on pool safety. Childhood drowning is the number one cause of death among children in Florida. With the recent damage from hurricanes, some child safety guards which used to provide protection to the more than 16,000 pools located with the Coral Springs City limits are missing or damaged. This program will remind residents of the dangers of open water and teach water safety techniques. The Coral Springs Fire Department will partner with the Coral Springs Medical Center to produce brochures, community presentations and public service announcements in multiple languages. This program has had significant success in the past in reducing the number of drowning incidents in our area. Broward County has expressed interest in using the Coral Springs program as a model for a county-wide program. In addition to the education for caregivers offered by this program, the City offers many learn-to-swim classes, with reduced fees for residents where there is need. 193

198 Strength in Diversity Ongoing Initiatives Family Success Center (2005, 2006) Lead Department: Human Resources The Northwest Regional Family Success Center moved into its permanent home at the former Broward County Library in June The Center provides services to individuals and families through collaborations with other Human Services Departments in the County, government agencies, and non-profit organizations. Services provided include rent, mortgage, and utility assistance, individual, family, and group therapy, integrated intake, assessment and case management, life skills classes, bus passes and food vouchers. ESOL Classes (2005, 2006) Lead Department: Human Resources Staff has identified and is publicizing English for Speakers of Other Languages (ESOL) classes available in the community. Classes are currently available at Coral Springs Community School, Taravella Community School, Northwest Regional Library, and the Family Success Center. Class days, times, and contact phone numbers are published in the summer 2006 edition of Coral Springs as well as on the City s web site. Heritage Panels (2005, 2006) Lead Department: Human Resources In 2007, staff, with the assistance of the Multi-Cultural Committee, will continue organizing Heritage Panel presentations with the remaining City Boards and Advisory Committees, while also expanding the program to our Civic Groups and other organized groups in the community. Study Circles (2006) Lead Department: Human Resources A study circle is a small, diverse group of eight to twelve participants that meets regularly over a period of weeks or months to address a critical public issue in a democratic and collaborative way. The purpose of study circles is to consider issues from many points of view and uncover areas of agreement and common concern. Study circle programs may lead to a wide range of action and change efforts. Essential to this process is the training and identification of qualified facilitators. Therefore, the City will contract with an appropriate organization to train facilitators. The City Commission will identify up to three issues to be studied during Fiscal Year Key Intended Outcomes 2007 Goal Minority residents who feel that the City is a great place to live (Resident Survey) Citizen rating of City Government for respecting religious and ethnic diversity (Resident Survey) 2008 Goal 2009 Goal 82% 82% 82% 92% 92% 92% 194 Fiscal Year 2007 Annual Budget

199 Strength in Diversity (continued) New Initiatives Lead Department: Sportsplex International Soccer Fest Operating Expenses: Existing This event, now scheduled for Summer 2007, will be headed up by the Coral Springs International Partnerships, Inc., with the assistance of the City staff, and the Coral Springs Soccer Commission. Originally planned for November 2005, this event was postponed due to Hurricane Wilma. The International Soccer Fest will involve approximately 32 teams from the United States and other countries. MLK Golf Tournament Lead Department: Human Resources Operating Expenses: Existing The Martin Luther King (MLK) Committee will sponsor a golf tournament to raise money for their annual scholarship program. This money will be used to fulfill match requirements for Community Chest funding of the MLK scholarship program. World Fest Lead Department: Human Resources Operating Expenses: Existing World Fest will be celebrated by the Multi-Cultural Advisory Committee in February It is intended to be a one or two day festival celebrating the major cultures from around the world, especially highlighting the cultures that make up the community of Coral Springs. The festival will be funded from the committee s existing budget, and will be supplemented by sponsorships from the community. World Fest includes performers from many cultures. 195

200 Traffic, Mobility & Connectivity Ongoing Initiatives Traffic Management (2005, 2006) Lead Department: Community Development The Transportation Improvement Map shows the numerous efforts being planned and/or underway to ensure that acceptable levels of service are maintained in Coral Springs. Residents continue to express concerns regarding the traffic conditions on the roadway network. A Traffic Management Team continues to address local roadway operational issues, and to coordinate with Broward County and the Florida Department of Transportation for planned future traffic improvements within the City. To support Phase I of the Downtown Coral Springs project, exclusive right-turn lanes on the Sample Road eastbound approach and the University Drive northbound approach are being constructed. New signal mast arms will be installed by Broward County as part of the intersection improvements in Key Intended Outcomes Achieve a 10% reduction of speed and/or a 15% reduction of volume after the initial installation of traffic calming measures 2007 Goal 10% speed 15% volume 2008 Goal 10% speed 15% volume 2009 Goal 10% speed 15% volume Number of accidents at 16 major intersections Number of riders on intracity bus routes 110, , ,000* *contingent on penny sales tax 196 Fiscal Year 2007 Annual Budget

201 CORAL SAWGRASS EXPRESSWAY SPRINGS ROCK DRIVE DRIVE ISLAND STATE ROAD 7 (US 441) Traffic, Mobility & Connectivity (continued) SAWGRASS Transportation Improvement Plan Short Range Improvements WESTVIEW 1 9 EXPRESSWAY DRIVE 1 RIDGE DRIVE WILES ROAD SAMPLE ROAD 2 8 ROYAL PALM BLVD CORAL 7 RIVERSIDE ATLANTIC UNIVERSITY DRIVE BLVD DRIVE 5 RIVERSIDE 4 9 RD Sawgrass Expressway (est. completion Summer 2007) Widen 6-8 lanes and construction of sound walls Phase I Coral Ridge Dr. to Florida Turnpike Phase II Coral Ridge Dr. to Atlantic Blvd. 2.Resurfacing, Restoration and Rehabilitation (2007) University Dr. - Sample Rd. to southern City limits Sample Rd. - Rock Island Rd. to SR7 3.University Dr./Royal Palm Blvd./Sample Rd. Additional turn lanes,mast arms and "SMART" technology 4.Illuminated street signs Wiles Rd./Creekside Dr., Royal Palm Blvd./Riverside Dr., Royal Palm Blvd./Coral Springs Dr., Royal Palm Blvd./Coral Ridge Dr. 5.Mast arms Riverside Dr./ Atlantic Blvd. 6.Widen 4 to 6 lanes Wiles Rd. - Rock Island Rd. to SR7 7.City Roadway Resurfacing Program 2007 and N.W. 28th St. pedestrian improvement 9.Additional bus shelter locations New Initiatives Street Indexing Signage Lead Department: Community Development Capital Outlay: $158,000 This project will aid motorists in finding their way around the City s main commercial areas by providing a street indexing signage system. Signage will be erected over certain existing sidewalks along University Drive, Sample Road and Wiles Road at mid-block and block openings. During Fiscal Year 2005 the City Commission approved Phase I of the sign code amendments. The City Commission also approved the concept of the street indexing signage program and directed staff to provide a comprehensive evaluation of possible sign locations. They also requested that a sample of this sign be installed prior to the manufacturing of additional signs. This will be a pilot project beginning in Fiscal Year 2007 with the design, engineering, and regulatory approvals, as well as bidding out and awarding the contract for the pilot. These initial tasks will ultimately enable actual manufacturing and installation of the proposed signs over the following three years. 197

202 Traffic, Mobility & Connectivity (continued) Downtown Pathways Phase I Lead Department: Community Development Capital Outlay: $56,750 CDBG Outlay: $109,000 The Downtown Pathways project will create new safe and comfortable dual-purpose pathways (walk/bike) linking the new Downtown, the Medical Center, schools, churches, government offices, library and facilities at Mullins Park. The pathways follow the primary roads and the water features of lakes, wetlands and canals. Phase I of this project involves the design of a primary pathway between the Coral Springs Charter School and City Gymnasium and design of a secondary pathway linking City Hall and Center for the Arts. The design services will include the specific location of pathways, trees and other landscaping, boardwalks, bench and bus stops, and pedestrian lighting. The design will be utilized in future construction projects by the City and private property owners in the next five years. 28th Street Pedestrian Crossing Lead Department: Community Development Capital Outlay: $20,000 Since the development of The Walk and redevelopment of the Coral Springs Trade Center, the pedestrian traffic has increased dramatically on an unmarked section between Starbucks and Barnes & Noble on NW 28th Street. This increase in pedestrian traffic has created conflicts between pedestrian and vehicular traffic. A traffic study done by Kittelson Associates, Inc., indicates there are over 300 pedestrians crossing during the peak hour. The traffic study recommends a textured crosswalk with in-street lighting along with additional signage and overhead lighting as a way to make the pedestrian traffic at that location more obvious to drivers. This configuration was reviewed and approved by the City Commission and Broward County Traffic Engineering. Amera Properties will share in the cost of constructing these improvements. Linear Parks Lead Department: Parks & Recreation Operating Expenses: $20,000 Capital Outlay: $211,210 As a result of Hurricane Wilma, the City- maintained linear parks sustained extensive damage. We lost hundreds of trees and shrubs throughout these areas. Many homeowners were left without landscaping on public property between their homes and roads such as Atlantic Boulevard, Riverside Drive and Ramblewood Drive. This initiative will, over the next several years, restore this landscaping and create greenways by adding irrigation, trees and shrubs and also making repairs where required to the bike paths. Our proposal calls for a four year project to create a uniform, aesthetically pleasing and wellmaintained linear park system. In addition, a part-time parks maintenance worker will be added to irrigate the new plantings on the medians and linear parks. CRA Roadway Design Lead Department: Community Development CRA Outlay: $75,000 With the construction of the new Downtown, NW 31st Court, Coral Hills Drive, and NW 33rd Street will see a dramatic increase in all forms of transportation. These streets and their intersections with NW 29th Street, the Medical Center entrance, NW 95th Avenue, Sample Road, and University Drive need to be studied before the final layout of the southwest quadrant of the Downtown. The Downtown Design Guidelines only address the Downtownside of the roads and do not consider the intersection problems, future transit center and NW 33 Street. The design study should include an engineering survey and design solutions for the capacity needs of cars, pedestrians, bikes, buses and emergency vehicles. Coordination with the Medical Center for the transit center and future reorientation of the Medical Center is required. 198 Fiscal Year 2007 Annual Budget

203 Traffic, Mobility & Connectivity (continued) Planning for One Cent Sales Tax Lead Department: City Manager s Office Operating Expenses: Existing Broward County voters will be asked in November if they want to raise the sales tax by a penny to expand mass transit and ease traffic congestion over the next 25 years. If passed, this measure could have a profound effect on transportation issues in the City. Initial estimates are that Coral Springs would benefit from approximately $1.9 million in new improvements. Staff will work on a plan of how best to utilize these funds if they become available. University Drive Extension Lead Department: Community Development Operating Expenses: Existing City staff will continue to work with the Metropolitan Planning Organization to advocate for the expansion and widening of University Drive. Traffic Map- Long 7/14/2006 1:41 PM 199

204 Process Improvement Teams Introduction When the annual Environmental Scan indicates that customer requirements have significantly changed or when performance measures show that a service or delivery system needs improvement, a process improvement team is convened. If the issues are significant, the team will be a Cross Functional Process Improvement Team with representatives from Financial Services, Information Services, Human Resources, the department that owns the process, and stakeholder departments. In 1998 and again in 2005, a Coral Springs Cross- Functional Team was recognized as the State champion. In May 2005, the Citation System Improvement Team was selected for this honor by a panel of private and public sector process improvement experts. All City teams follow a six step process improvement methodology. They refine the problem statement based on initial research and data gathering. The problem is analyzed through flow charting and reviewing more detailed data on the process. Additional data are collected as needed. Often data are stratified to gain insight. For instance, cycle time data might be put in subsets by time of day, day of week, and time of year. The team uses the data to form a hypothesis on what component(s) of a process is underperforming and how customers (often in a focus group) react to the hypothesis. More data are gathered to explore the best ideas. When the team is clear on what is broken, solutions are generated, in part by benchmarking. The best solutions are tested, refined and then implemented through an action plan. Stakeholders and customers are consulted in all phases. The team develops measures to monitor results and uses the results to develop further refinements. In addition to the high profile Process Improvement Teams, cross functional teams and departmental teams do research to improve performance. These team efforts may be part of a routine cycle of review, in reaction to stakeholder or customer input (complaint data), or because performance data that suggests an improvement is needed. In addition to the high profile Process Improvement Teams, cross-functional teams and departmental teams do research to improve performance. These team efforts may be part of a routine cycle of review, in reaction to stakeholder or customer input (complaint data), or because performance data that suggests an improvement is needed. Cross-Functional Teams 1994 Garage Team Assessed staffing and costs compared to the private sector. Revised staffing and procedures; established service standards. Employee Health Benefits Team Choices and prescription card provided at no increase in cost Customer Service Standards Team Developed Citywide standards (e.g., phones will be answered before the third ring) and an approach to monitoring and measuring compliance. Police Vehicle Team Investigated alternative vehicle models for use as police patrol cars. Complaint Tracking Team Adapted work order system for use as a customer complaint/comment tracking system Water Billing Team Processes revised and service standards established; also a privatization. Time=Life Team Assessed alternative approaches to delivering EMS service; City managed EMS program established. Winner of State Sterling Team Competition; fourth at National AQP Conference. Tennis Center Team Revised processes, evaluated staffing and established service standards. Code Enforcement Team Revised policies and procedures for deployment of Code Enforcement staff. Revised procedures for administrative resolution of code cases (known as Special Masters) to reduce cycle time and resolve most cases. Strategic Planning/Budgeting Process Team Comprehensive review. Improved timing and coordination of two processes Recreation Summer Hires Team Process changes for hiring camp counselors. Reduced cycle-time for recruitment and new employee processing; increased counselor training. 200 Fiscal Year 2007 Annual Budget

205 Compensation and Classifi cation Team New methodology and software for Classification and Compensation Process. Police False Alarm Team Developed successful process for reducing number of false alarms from home alarm systems. Fire Inspection Team Developed approach to avoiding backlog of required inspections. Fire Response Time Team Comprehensive review of procedures and staffing for fire response. Extensive revisions in tracking data and reports. Aquatics Fitness Center Team Review of requirements, staffing, procedures. Service standards developed and adopted The Boardwalk Replacement Team includes staff from the Parks & Recreation and Public Works departments. Internal Review against Sterling Criteria Spawned Early Warning System. Fleet Preventive Maintenance Team Developed procedures to facilitate 100% compliance with preventive maintenance schedule. Building Division Plans Review Team Comprehensive review of cycle time data and procedures regarding plans review. Improved communications with contractors and owners on requirements and causes of delay. Fax Back Permit System created. Construction Project Management Team Procedures for more effective management of small City construction projects Student Leaders in Government Team Developed and implemented a program to educate student leaders in city government. The program also gave the students an opportunity to shadow City leaders. Business Intelligence Team Developing specifications for a system to provide immediate updates on performance measures by providing graphical displays of the data showing trends and comparisons. Various software packages are being assessed. On-line Requests and Complaints Team The City s web site was enhanced to permit residents to comment, request service, or complain on-line. Trends in these communications are tracked to determine the important issues to residents. Police False Alarm Team II The City has achieved the ratio of false alarms to registered alarm systems established by other Best Practice cities. This team is assessing other innovative practices to further reduce the number of false alarms Visioning Team Employees and advisory group members teamed up to organize the City s third Visioning Summit. Visioning is long range planning accomplished by bringing stakeholders together to develop consensus on directions the City should take. A time tested group process was enhanced by including presentations from subject matter experts and extensive research on local and national trends affecting the City Citation System Improvement Team (CSI) Combining the expertise of three departments, the CSI team designed a process that allows officers to issue and process traffic citations faster (from 15 minutes to 9 minutes), better (from a printer not handwritten), and at a higher rate (29% more tickets per month). Another benefit is that there is now no need for the Records Unit to enter these citations into the mainframe; the citation information is electronically uploaded. The traffic unit s productivity increase is equivalent to hiring five new officers. Adding five officers has a five-year cost of $2.7 million. This new system potentially saves lives as well. After full implementation, there was a 19% drop in accidents at major intersections Boardwalk Replacement Team Upon learning the cost to replace the boardwalk at Cypress Park would be between $150,000 and $300,000 more than expected, a team of Parks and Public Works employees developed a plan to do the work in-house. Their quality work was done on-time and under budget. 201

206 Police Report Writing Team A team of sworn officers, the Police Records Manager, and representatives from Human Resources and Information Services analyzed alternative approaches to writing police incident reports. They recommended the use of a short form (generated by the CAD) for some categories of cases and selected software compatible with other Police Department systems for direct officer input of regular incident reports. They recommended air cards for patrol laptops that give officers Internet research capability anywhere in the City. The new system will save almost $300,000 annually, after the initial software investment. Special Department Teams Premier Fleet Team Most prolific standing continuous improvement team in City government New Employee Orientation Team Redesigned materials provided on City benefits and developed an Employee Handbook Juvenile Deferred Prosecution Team Developed alternative interventions for first time juvenile offenders Northwest Regional Park Team Staff designed new regional park based on lessons learned at other sites. Buckle Up Team Police team developed a strategy for increasing customer use of seat belts. Police Team District captains and representatives of Field Services and Criminal Investigations meet monthly to review statistics on criminal activity and patterns of concerns of customers. Meetings are used to determine the best use of resources and identify targeted areas and violations Human Resources Employment Procedures Team Improved application tracking and all electronic capacity added. Service Standards established. Public Works Comprehensive Evaluation of Process The team mapped the process, and identified activities that divert staff time from tasks that are aligned with objectives. Revised codes for tracking activity costs. Finance Comprehensive Evaluation of Process The team mapped the process and identified activities that divert staff time from tasks that are aligned with objectives, then developed a department-wide action plan Permit Invoicing Team Identified causes of problems experienced by personnel responsible for printing Building Permits and invoicing customers. Improved the understanding by each functional area of how their actions impact the work of others in the permit issuing and invoicing process. Resulted in a revised permit application form and two comprehensive login codes. Plan to further study the need for more stringent edits on data entry to the system. Occupational License Team Developed new procedures to identify businesses that require occupational licenses. Expanded the on-line payment system to include occupational license renewals. Will continue to introduce efficiencies to the process of issuing licenses Police Human Resources Team The process for recruiting and hiring the best and brightest officer candidates needed to be faster. A team of police personnel reviewed recruiting sources and procedures for hiring and background checks. Their improvements have reduced the time for filling vacancies by more than 50%. Code Enforcement Team Code Enforcement teamed with Communications & Marketing to develop monthly Codes & Courtesies segments for Channel 25. Each episode educates viewers about Code Enforcement issues Assistant Chief s Team Three Assistant Fire Chiefs collaborated on several significant process improvements. They streamlined the ordering of all medical supplies to decrease waste and increase efficiency. They developed replacement programs for vital equipment to ensure state of the art technology, such as lifepaks, SCBA equipment; and hoses. The team researched and introduced SEMS units to monitor personal air supply while fighting fires; the system sounds an alert if the air supply is low. An old rescue vehicle was refurbished rather than disposed of resulting in a savings of $110,000. Project Coordinator Team The Building Division s Project Coordinator Team of administrative support personal revised the procedure for the permitting process for large projects. Now, one Project Coordinator works with the developer on all permitting needs and monitors and expedites progress. The customer always knows where to go with a question or concern. The team also developed a No Surprises Certificate of Occupancy Checklist. This checklist keeps everyone aware of items that may cause a delay in issuing the certificate because am early alert triggers early correction action and prevents delays. 202 Fiscal Year 2007 Annual Budget

207 Police Fleet and Facilities Team Unit duties were revised to increase productivity, and increase emphasis on preventive maintenance. The team developed service standards for response time to repair requests. Data systems were established to track patterns in maintenance problems and provide information to support fix or replace decisions. Procedures were revised for decisions regarding the assignment of vehicles. IS-GIS Information Services (IS) staff, with the assistance of a consultant, took the City s Geographic Information System (GIS) to new heights. The GIS infrastructure was upgraded from a client/server architecture to internet architecture. A browser-based application now facilitates access to location-based data across various operating units. The new architecture will permit the City to deploy GIS solutions in less time, with longer life cycles, at a lower total cost of ownership, to a broader number of users with user friendly access. Integrated Financial Software Review Team This year, a software review team was formed in order to review our current software needs and determine if we should invest in software upgrades or complete package replacement. This team comprised 10 members from Financial Services, Information Services and Human Resources. As a part of this review, the team issued numerous Requests for Information (RFI), and reviewed many responses. Three companies were chosen to give in-depth demonstrations to the team. After seeing what new products were available and their related costs, the team determined that it was not worth the money that would have to be spent in order to purchase a completely new financial package (in excess of a million dollars). The team decided that the most cost effective plan for now was to keep our current software provider and purchase the upgrades which will assist mainly in report writing and improved navigation capabilities EMS Data Improvement Team The EMS Improvement Team (EMS staff plus a Business Analyst from Information Services) was assembled to improve the integrity of the statistical data submitted to the State and make data entry more user-friendly. They tracked the sources of statistical errors and created required field to address the problems. They looked at fields that were currently required, found some unnecessary and eliminated them. Data tables needed for codes in reports were corrected and updated. The most commonly used codes were moved to the top of data lists for easy selection. The team used train-the-trainer to rollout the changes. The results were increased data integrity and reduced time for creating reports. Urban Search and Rescue Team (USAR) The USAR team was deployed to the Gulf Coast region and the New Orleans area to assist in recovery from Hurricanes Katrina and Rita. During their missions, the team acquired knowledge and experience, which they brought back to the City of Coral Springs. As a result of their sacrifices and initiative, many process improvements have been implemented in City processes for disaster response. The Urban Search and Rescue Team was deployed to the Gulf Coast region and the New Orleans area to assist in recovery from Hurricanes Katrina and Rita The Flushing Program Team This Public Works/Utilities team developed a procedure for flushing water lines at selected hydrant sites to reduce the bacteria level in the water without increasing the need for chemical treatment. Water quality reports show a significant improvement because of their procedure. The flushing process will be performed annually in the future. The Water Pros Turbidity and lime feed measurements showed that the water softening process at the City s water treatment plant was inefficient. The team brainstormed solutions and tested different approaches until they had a process that decreased turbidity by 30% and saved $60,000 in processing costs. Their solution included de-scaling the softening unit and changing the chemical used in the process. The new process produces more consistent results and is less labor intensive. The Rape Aggression Defense Team (RAD) This Police Department team developed a program that provides education for women to prevent attacks and sexual assaults. The program teaches women to protect themselves and allows them to practice in a safe and controlled environment. Classes consistently fill up (there is a waiting list) and women who have completed the program report an increased sense of safety and empowerment. 203

208 Special Recognitions & Awards Twice in past years, a governor s panel has said Coral Springs is run better than most businesses. And twice those efforts have earned Coral Springs the Governor s Sterling Award (1997, 2003), which recognizes leadership and management. The Governor s Sterling Award is given to organizations and businesses in Florida that have successfully achieved performance excellence within their management and operations. Each winner undergoes a series of in-depth assessments and evaluations by Sterling examiners that analyze productivity and organizational performance. In 2004, Coral Springs was the first city to win the Florida City of Excellence award. This prestigious award recognizes overall excellence in a city government. The program is designed to focus public attention on all the good things cities do to improve the quality of life in Florida and honor outstanding city leaders and cities for their excellent, innovative and highly praised programs. Cities are judged on a number of categories including: governance and administration, city leadership, intergovernmental cooperation, citizen outreach and involvement, technology, innovative programs and services, and fiscal management. Wall Street s three major bond rating agencies recognize the City with the highest bond rating of AAA. This is the highest financial honor bestowed on any municipality, and is earned by less than 1% of all cities in the nation. Over the years our AAA rating has saved the City millions of dollars in interest costs. Coral Springs is the first city in the nation to have its operations reviewed for the Malcolm Baldrige Award Non-Profit pilot program. The Malcolm Baldrige National Quality Program is the highest level of recognition for corporate excellence in the nation. The program is managed by the National Institute of Standards and Technology, an agency of the U.S. Department of Commerce s Technology Administration. 204 Fiscal Year 2007 Annual Budget

209 Money magazine published an article naming the Top 90 best places to live across the nation. Coral Springs ranked 27th, and according to the study, it s the best city in Florida. The cities were ranked on economic opportunity, income, job growth and affordability, quality of life, crime, quality of schools, arts and leisure, park space and stress related ailments. Coral Springs scored the highest in its leisure activities, park space and safety. The City has over 60 parks available within walking distance for many local residents. Coral Springs also scored highly on safety. While the majority of the county s crime rates are on the rise, this year Coral Springs crime rate dropped a total of 17%. Also this year, Coral Springs was recognized as one of the first-ever 100 Best Communities for Young People by America s Promise The Alliance for Youth. The award competition honors outstanding efforts on behalf of young people by multiple sectors of communities. The criteria for selection of the 100 Best Communities for Young People include community support of youth, resources youth receive, youth outcomes and community innovations in the areas of policy, practice and resources. The City of Coral Springs is the tenth safest City in the United States and the City with the lowest crime rate in Florida, as determined by Morgan Quitno Press, a major publishing and research firm. The Morgan Quitno Safest City Award is based on a city s rate for six basic crime categories: murder, rape, robbery, aggravated assault, burglary and motor vehicle theft. Tree City USA is a renowned national program administered locally by state foresters using four standards to evaluate a community s commitment to their urban forest resource. The National Arbor Day Foundation, in cooperation with the U.S. Forest Service and the National Association of State Foresters, annually recognizes communities that effectively manage their public tree resources. Coral Springs has earned the Tree City USA recognition each year since

210 Department Performance Levels Each of the City s departments develops a work plan and new initiatives based on the current Strategic Plan. The Business Plan summarizes the new initiatives and the Performance Budget summarizes the resources allocated to each department and the performance measures negotiated to define acceptable results. The section of this book entitled Understanding Department Performance Budgets gives a brief overview of the department summaries. It s accompanied by a sample performance budget page with numbered explanations. Significant Accomplishments for Fiscal Year 2006 City Manager s Office In Fiscal Year 2006, we achieved our goals by keeping tax rates low and customer satisfaction ratings high. This is a significant accomplishment in any year, but especially in a year that brought with it Hurricane Wilma. The City s debris removal was begun within 72 hours, and one month later, the majority of the 1 million cubic yards of storm debris had been cleared. We were also financially prepared by having emergency reserves sufficient to sustain a massive recovery operation. Coral Springs continues to maintain the lowest operating millage of Broward cities with populations over 50,000. The total tax rate will decrease by $ mills due to a decrease in the debt service millage, despite the issuance of $13.5 million of debt for public safety and emergency management improvements. We ve been able to accomplish this by adhering to financial strategies that continue to produce long-term savings. While the increase in our property tax assessment was one of the lowest in the County, it amounted to a healthy 15.3% increase in our property tax revenue. We will end Fiscal Year 2006 within budget across all funds. This Fiscal Year began with 31 Key Intended Outcomes (KIOs), and after Hurricane Wilma, 29 of those are still attainable. We are on track to meet or exceed 27 of 29 KIOs which measures the overall success of our organization in addressing our customer s needs. This past year has proven the strength of our business model and the professionalism and commitment of our organization to the health, safety and general welfare of our community. We achieved record customer satisfaction ratings during a year when every facet of the organization was sorely tested. Communications & Marketing The accomplishments of the Communications & Marketing (C&M) department began with the new format for the 2005 State of the City event that included a number of improvements from previous years, including the video presentation that replaced the speeches that had been used in the past. C&M supported hurricane recovery efforts through producing video conferences by the Mayor, fliers, banners, and daily updates on our website and CityTV. Another contribution to the recovery effort was helping to develop and publish the Tree Ownership Guide and materials for the Street Tree Replacement Program. The bond referendum campaign helped to produce an impressive 84% of votes for the bond. We also created a campaign, promotional materials, and a training video for the Premier Customer Service program that generated strong community involvement. In this fiscal year, we also undertook a complete redesign and re-launch of the quarterly Citizen magazine as Coral Springs Magazine. Another important advancement this year is the launch of the audio podcast of City commission meetings, video podcast of recognitions, and a video podcast of In the Loop and PSAs. C&M also implemented the business communications initiative by deploying a new section in the magazine, an occupational license renewal stuffer newsletter that reached all businesses, and a business news list. This initiative was budgeted at $24,000, but the actual implementation of these projects had hard costs of less than $900 and accomplished the same goals. As a part of our ongoing mission to fulfill our community s communications needs, this year we have produced PSAs, presentation materials, and collateral for teen drinking and driving awareness, CSFD, drowning prevention, gangs and violence, and internet predators. C&M increased availability of information on sexual predators through links to up-to-date information on the City s website. We also created a website and informational campaign for the University Partnership program, and produced materials and promoted the 10th Anniversary Slice of the Springs meetings. City Clerk For the third consecutive year, the City Clerk s Office received an overall customer satisfaction rating in excess of 96%, with a final rating of 97.3%. Between 206 Fiscal Year 2007 Annual Budget

211 October 1, 2005 and August 1, 2006, staff members were responsible for imaging and randomly quality checking a total of 490,770 document images for customers in the Development Services, Financial Services, and various City administrative offices. Since the inception of the City s document imaging program in June 2002, a total of 1,627,924 pages of documents have been electronically scanned and imaged. The City Clerk s Office managed the production of 34 agenda packages for City Commission regular meetings or workshops with zero process deficiencies. City Clerk s Office staff also generated a total of 87 meeting summaries or minutes for advisory boards and committees such as the Planning and Zoning Board, Special Magistrate, and the Charter School Advisory Board. Human Resources Along with a multi-departmental team, Human Resources staff completed and submitted the City s Malcolm Baldrige Award application. This application is part of Baldrige s pilot program for the non-profit category. As one of only ten pilot participants in the country, the City will be eligible for a site visit, but no awards will be given in this new category. Feedback from the process will be used to submit an application for full consideration in Community Relations staff, working with various advisory committees produced Unity Fest at Our Town, the Martin Luther King celebration, Heritage Panels, UniTown, UniTeen, and UniKids. Human Resources staff continued to work with local schools in implementing the Florida Sterling criteria and assisted Ramblewood Elementary in preparing for their Sterling site visit in March, and Ramblewood was honored to be the first Broward School to win the Governor s Sterling Award. Staff continued to work on Youth initiatives including efforts with middle school principals to start after school programs, hosting a business success day and job fair for teens, providing funding for at risk youth programming, and recruiting mentors for Coral Springs public schools. Additional employee benefits will be added in 2007, based on research conducted in This will include a third health care option consumer driven healthcare. This will give employees an option of lower bi-weekly premiums than offered by the current HMO, with out-of-network options. Financial Services Financial Services develops and implements the strong financial management policies that maintain the City s AAA bond rating. Our Auditor s Management Letter was comment free for the tenth consecutive year. Among the special recognitions Financial Services received in Fiscal Year 2006 is the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award (for the fifteenth consecutive year.) The 2006 Annual Budget book received GFOA commendations for Outstanding as a Policy Document, Special Performance Measures Recognition and Special Capital Recognition. Furthermore, the City received for the twenty-seventh consecutive year, the GFOA Certificate of Achievement Award for Excellence in Financial Reporting. In addition, our performance measurement and budgeting system has been cited as a Best Practice by the National Partnership for Reinventing Government. Fitch Ratings uses our planning system as a model for cities interested in achieving the distinction of an AAA bond rating. Several graduate Public Administration programs across the country use our system as a case study. In Fiscal Year 2006 the City acquired ActiveStrategy, a strategic planning and performance measurement tracking software. This will enable City departments to access and graphically display performance data, and identify and track trends. In addition, this year the Financial Services Department put together the City s First Annual Kickoff Meeting For Financial Procedures For A Disaster. Representatives from every City department attended this meeting, and the feedback we received was overwhelmingly positive. The meeting s purpose is to keep employees informed of what procedures to follow in a disaster scenario. Information Services Information Services (IS) met all departmental performance measures in Fiscal Year 2006, and improved its performance from the previous year in all of the service level based measures. These results were achieved even as the who, what, and where dimensions of the IS support base continued to increase. Key factors in this success were the staff s diligent efforts and the organizational changes introduced mid-way through Fiscal Year Major savings in city-wide communications costs were achieved in Fiscal Year 2006 as a result of numerous IS driven efforts. Savings in excess of $250,000 were projected, which represents a 33% savings when comparing Fiscal Year 2006 budget to actual. Additional cost savings in Fiscal Year 2007 are also anticipated as a result of the new cell/smart phone policies that were implemented in the last quarter of Fiscal Year IS-related business continuity strategies and capabilities were tested in Fiscal Year 2006, primarily because of Hurricane Wilma. Overall, results were impressive all systems and services were available during and after the hurricane at key locations. Contributing to this accomplishment were several factors, including that contingency power sources worked at key locations; Bell South s voice and data services remained operational; and except for four hours, Advanced Cable s internet service remained operational. 207

212 208 City Attorney The City Attorney s Office (CAO) worked numerous hours immediately following the arrival of Hurricane Wilma, drafting emergency agreements and addressing legal issues. Immediately following the hurricane, the CAO was opened and operating to assist in the filing of proclamations and resolutions concerning emergencies to ensure federal funding. Right-of-entry agreements were completed to enable the collection of hurricane debris from private communities. License agreements were completed with private property owners to provide additional sites to the City to be used for the staging of equipment and/or for use as a site for hurricane debris. Subsequent to the hurricane, eight appeals have been filed with FEMA to dispute reimbursement amounts to the City. The CAO continued to work with the Police Department in educating and training officers concerning the City s ability to forfeit cash, vehicles and other property used in the commission of crimes. The City continues to be one of the top cities in the South Florida region in the prosecuting of forfeiture actions. These actions serve as an effective deterrent to criminal activity by depriving criminals of property and financial resources essential to the commission of crimes and in discouraging criminals from committing their illegal acts in the City of Coral Springs. As a result of those efforts this year, it is anticipated that the City will receive well in excess of $200,000 in cash and property. Two new ordinances were created in Fiscal Year 2006 by CAO along with City staff. First, we drafted a comprehensive Affordable Housing Ordinance which is being used as a model for other cities. The ordinance has won initial support from zoning and land-use agencies and also that of the major developers in the City. Second, we created Ordinance No which authorizes, regulates and provides for the design, permitting and installation of certain metal roof systems in the City of Coral Springs on a provisional and emergency basis. Another significant accomplishment for Fiscal Year 2006 was a Concession Agreement that was negotiated for the operation of the nature center and wildlife hospital with attendant educational facilities at the property located at the Sportsplex of Coral Springs. The CAO also successfully defended a lawsuit, Grenadier Trace vs. City of Coral Springs, seeking overcharges for the City s water and sewer. Development Services One of Development Services most significant accomplishments for Fiscal Year 2006 was the Building Department s response to the tremendous volume of requests for building permits and inspections made in the aftermath of Hurricane Wilma. The Building Department issued over 16,000 permits in Fiscal Year 2006, representing a 63% increase compared to last year. Many of the permits issued have been for roofs, shutters and windows/doors. We anticipate performing 50,000 inspections this fiscal year vs. 40,000 last year. This was accomplished through a creative use of all available resources volunteers, outside part-time plan reviewers, college interns, part-time employees and use of over-time for full-time employees. The Building Department reorganized its staff to expedite permits to assist our property owners during this hurricane season. The Building Department was successful in reducing turn around time by more than half on these permits. In the aftermath of Hurricane Wilma and with the tremendous volume of applications coming in, the City Commission approved an emergency ordinance for a provisional period for installation of certain metal roofing systems during the period of April 18th to December 31st. The City Commission passed an emergency order to expedite permits for roofs, shutters and windows. We have made great progress with several of the City s construction projects underway. They include: Center for the Arts - Center for the Art Renovation 2nd Floor - Charter School Fine Arts Wing - Fire Station 71 - Fire Station 64 - Mullins Park - Public Safety Training Facility - Veterans Park - The Code Enforcement Division achieved several goals this year. They established a Quality Improvement Team to create an Administrative Citation Program for more effective and efficient code enforcement. Code Enforcement also assisted the Community Development Division on re-writing the landscape ordinance and took a proactive approach by issuing courtesy notices to residents to remove loose roof tiles after Hurricane Wilma. Code Enforcement performed 24,000 field inspections and neighborhood preservation inspections, processed over 8,400 occupational licenses and over 10,000 code cases. The third division within Development Services, Community Development, has made great progress in Fiscal Year 2006 in traffic calming efforts, where follow-up testing on traffic calmed streets showed an overall speed reduction of 12% and a volume reduction of 24%. The Community Development Public Art Program purchased five artworks, four of which will be permanently displayed on Sample Road and one artwork to be displayed in Sportsplex. Utilizing funds acquired through a Broward County grant, Community Development staff and its consultants have held public workshops and completed the preliminary design of the Downtown pathways project. Fiscal Year 2007 Annual Budget

213 Community Development also received a grant from the Broward Beautiful Shade Tree Grant Program. Community Development staff worked closely with the City Attorney s Office to develop two new ordinances, the Affordable Housing Ordinance and the Emergency Roof Ordinance, as well as completed extensive revisions to the existing Landscape Ordinance. In Fiscal Year 2006, Community Development completed development of the Homeowners Tree Care and Ownership Guide, and also the Street Tree Subsidy program. Other accomplishments include the 10th anniversary of Slice of the Springs, and review and approval of 70 development projects, including SuperTarget, Publix and Target/Ross. Police When Hurricane Wilma struck in the beginning of Fiscal Year 2006, the Police Department, through the Office of Emergency Management, coordinated the preparation, response and recovery efforts for the City. Police Officers kept traffic flowing through out the City, and the Police Department was the first in our region to utilize portable traffic lights. Many agencies from other cities have followed our lead and purchased portable traffic lights to utilize in the next emergency. In addition, the Police Department manned the ice and water points of distributions, helped in the unloading and distributions of supplies and assisted the National Guard in the Coral Springs Gymnasium. Another significant accomplishment that the City of Coral Springs Police Department is proud to report is a 17% reduction in crime rate for the year. There are both new and ongoing efforts that contribute to this improvement. Among the new programs implemented in Fiscal Year 2006, the Police Department s Community Involvement Unit is now partnering with the Office of the Florida Attorney General to offer the first Seniors vs. Crime office in Broward County. Another new program that is now in place is Project Lifesaver, which deploys specially trained teams with the most reliable technology available to quickly locate and return wandering adults or children with debilitating illnesses such as autism or Alzheimer s to their families and care givers. The Police Department also implemented a program at the elementary schools to offer parents free fingerprinting and photographs of children to aid us in runaway and missing children cases. In Fiscal Year 2006, the Police Department won several awards and special recognitions. Coral Springs Police Explorers won First Place Overall at the 2006 Florida State Competition hosted by the Florida Association of Police Explorers in Venice, Florida. The statewide competition consisted of over 500 Police Explorers from 40 law enforcement agencies across Florida. The Police Department was also recognized by Project Child Safe for promoting firearm safety in the schools. Fire/EMS The Coral Springs Fire Department (CSFD) received a 99.5% customer approval rating in 2006, it s highest rating ever. This was not surprising since, in the aftermath of Hurricane Wilma, the CSFD distinguished itself by successfully responding to a 655% increase in calls received in the period during and after the hurricane. In March 2006, Coral Springs voters approved the Capital Bond referendum for the construction of a new Fire Station 80 and renovation of Fire and Police Administrative Offices in the existing Public Safety Building. The new Public Safety Training Center will open in Fall 2006, and will provide a state-of-the-art training facility for both Fire and Police departments enabling them to meet the challenges of the new century. Fiscal 2006 also brought special recognition to the Advanced Life Support Team (ALS), which placed first in the annual Broward County ALS competition. The Fire Academy also distinguished itself this year, by having the highest percentage of graduating students of any training center in the state. Several milestones occurred this year for CSFD. The new aerial ladder/fire pumper vehicle designed by department staff was received from the manufacturer and put in service. Also, the Reserve Firefighter program began this year to provide better staffing on emergency calls. Another process improvement was realized when EMS electronic billing was implemented, enabling a speedier and more efficient billing process. This year s Fire Prevention Extravaganza during Fire Prevention Week attracted over 5,000 participants. CSFD received two grants in Fiscal 2006, one to fund a Drowning Prevention Program in partnership with the Coral Springs Medical Center and the American Red Cross, and the other to fund new portable radios for the Community Emergency Response Team (CERT). Finally, CSFD was proud to be able to assist the victims of Hurricane Katrina by providing the Department of Homeland Security with Urban Search & Rescue teams to use in New Orleans, Louisiana and Gulfport, Mississippi. Public Works Public Works projects were delayed until after the first quarter of the year because of Hurricane Wilma. All resources were dedicated to the clean up of the City until mid-february. Road improvement projects completed this year include ten miles of road resurfacing, asphalt repairs around manholes on Royal Palm Boulevard, improvements to the alley south of Wiles Road between Woodside and Riverside Drives, as well as the alley south of Sample Road between Coral Hills Drive and 99th Way. Other contractual work coordinated by staff included the installation of 16 bus shelters, installation of 26 fire hydrants, and completion of the rehabilitation of 209

214 210 the Lift Station at 39th Street and Coral Ridge Drive. A major utilities project consisting of the replacement of the Lime Storage Facility began in April and is on schedule to be completed in December Notable accomplishments achieved in-house consist of the installation of speed humps at various locations and the remodeling of the Police Department Records Section to accommodate a new Emergency Operations Center. The City s Water and Wastewater Consultant completed the Utilities Master Plan. This document charts the course of Utilities improvements for the next ten years. An agreement was approved and work began on the installation of an interconnect with the City of Margate for the transfer of potable water. This is a vital resource for both cities to have at its disposal during times of emergencies. Economic Development The Coral Springs Economic Development Foundation (EDF) worked diligently to attract five new projects to the City of Coral Springs. These projects when completed will result in development of 56 acres of land, add an additional 525,415 square feet of new construction and increase the nonresidential tax base by $33,579,271. The EDF successfully conducted a workshop on Corporate Park Redevelopment which will result in the creation of an active Corporate Park Property Owners Association. In addition there were two mini-workshops conducted to update board members on the status of the Coral Springs Charter School ACE Academy and Coral Springs University Partnership (CSUP). The EDF assisted the Ace Academy with successfully conducting 30 internships. A major accomplishment for the EDF was the enrollment of 700 students in CSUP. CSUP program partners are Broward Community College (BCC), Barry University and soon, Nova Southeastern University s Huizenga School of Business and Entrepreneurship. BCC offers two year degree programs and certifications while Barry University offers the third and fourth year of the program as well as four-year and Master s degree programs. Courses are now offered in business, public administration, language, professional training and certifcations in technology and real estate management. Classes are held at the Coral Springs Charter School and the offices of the EDF and Chamber of Commerce. As a result of Hurricane Wilma, a Business Disaster Recovery Center was established in Coral Springs in conjunction with Broward County and the Broward Alliance. The center assisted 32 companies from the north area of Broward County with Small Business Administration Disaster Recovery Loans. Sportsplex/Tennis During Fiscal Year 2006, Phase I development of the Sawgrass Nature Center was completed and opened. As part of an ongoing court renovation project at the Tennis Center, red clay courts were converted to green clay. Construction was also begun on the stadium bleachers at the Sportsplex Athletic Complex for Coral Glades High School and the Coral Springs Charter School. In addition to normal activities, the Sportsplex served as the City s primary disposal site for Hurricane Wilma debris. Parks & Recreation Fiscal Year 2006 brought both challenges and accomplishments for the Parks & Recreation Department. Two artificial turf soccer fields opened at Cypress Park. Community response has been excellent, and the turf has allowed for increased field use and also increased revenues. Other improvements at Cypress Park include new lighting at North Field, reducing electric usage by one third. At Betti Stradling Park, the Slide & Glide playground has undergone a major refurbishment with a new play system, rubberized flooring, recycled plastic fence and shade covers. Also, a new six foot half pipe and a storage building were added to the Skateboard Park. North Community Park received a new energy efficient lighting system. Sherwood Forest Park and the Atlantic Boulevard Linear Park received new irrigation systems. We completed the removal of all nuisance trees within City parks and City maintained properties. All outdoor basketball, tennis, and roller hockey rinks within City parks were resurfaced. Perhaps our biggest accomplishment in the past Fiscal Year came from our biggest challenge, Hurricane Wilma. All Parks & Recreation programs were operational within several weeks following Hurricane Wilma, and more than 500 trees and 2,000 shrubs were planted to return City landscaping to pre-storm condition. All sport clubs were able to complete their season, and in fact the Gymnasium and Athletic Fields provided a place for numerous tournaments during the year, in a variety of sports such as gymnastics, table tennis, soccer, baseball, football, wrestling, grappling and volleyball. New classes were added at our sports facilities this year in the areas of yoga, dance, fitness, martial arts and computer training for seniors. Finally, City summer camp programs played host to 2,497 children in Fiscal Year 2006, and we received a 98% customer satisfaction rating from residents. Aquatics The Aquatics Complex has been in recovery mode for much of Fiscal Year 2006 as we repair damage from Hurricane Wilma. Most Aquatics facilities were closed for two weeks while repairs and clean-up were completed, although some areas, such as the Fitness Center where the ceiling collapsed, required longer to return to normal operations. Fiscal Year 2007 Annual Budget

215 Department Revenue/Expenditure Summary for Fiscal Year 2007 Total Total Total Department Personal Benefits Operating Capital Other Expenses Revenues Positions City Commission $79,772 $80,963 $134,878 $0 $0 $295,613 $ City Manager's Office 1,377, , ,088 7, ,361,259 7, Human Resources 981, , , ,634, , Health Fund 130,782 7,275,890 1,885, ,292,580 9,292, Financial Services 1,824, , , ,935, , General Insurance Fund* 69, ,263 2,694, ,215,584 3,215, Information Services 1,383, , , ,460,041 1, City Attorney 346, , , , Development Services 3,780,427 1,343,390 1,074,142 23, ,221,459 2,933, Police 21,094,460 9,738,280 5,322,681 18, ,173,486 2,334, Fire Fund 6,855,223 2,674,552 1,922,440 24,960 1,082,848 12,560,023 12,560, Emergency Medical Services 4,635,895 1,645,241 1,101, ,382,928 2,495, Public Works 1,609, ,310 2,346,801 13, ,576, , Water & Sewer Fund Utilities 1,840, ,224 6,434,960 50,000 5,936,576 14,966,550 14,966, Equipment Services 801, ,504 2,037,689 50,000 4,425,106 7,620,356 7,620, Sportsplex/Tennis 640, , ,362 5, ,681, , Parks and Recreation 3,680,588 1,384,986 4,246,032 31, ,342,606 1,647, Aquatics 1,008, , ,548 18, ,286,460 1,172, Coral Springs Charter School Fund 0 0 9,894, ,300,000 11,194,911 11,194, Coral Springs Center for the Arts Fund , , , , Conference Center Fund , , , Public Art Fund , , , *(WC Property Casualty) Despite this setback, we successfully hosted the 2006 Masters Short Course Nationals, attracting 1,300 atheletes. The Aquatics Complex received rave reviews from the Nationals organizing committee, competitors, and meet officials, setting a new standard for future hosts of this event. Aquatics continues to offer learn to swim classes through three programs: American Red Cross, Swim America and Swim Central. These classes serve children from 6 months to 18, and also adult students who need learn to swim or simply brush up on their water skills. Reduced fees are available to residents who are unable to afford regular tuition. City aquatics programs teach over 4,000 people annually, totalling more than 32,000 lessons. Coral Springs Center for the Arts The Center for the Arts is managed by Professional Facilities Management (PFM), an organization that consistently meets City performance goals. In Fiscal Year 2006, for example, PFM met a long term goal set by City Management of breaking the $300,000 operating subsidy barrier. This is remarkable considering that in 1993, subsidy levels reached an all-time high of $900,000. One of the most successful programs at the Center for the Arts is Next Stop Broadway, the largest performing arts summer camp in South Florida. In Fiscal Year 2006, the camp surpassed $500,000 in gross sales, topping previous sales records by 10%. Museum of Art During Fiscal Year 2006, CSMART hosted numerous successful exhibitions including Dali on Tour & Dali Collectors Exhibition, where admission and gate receipts exceeded budget by 30%. The Coral Springs Museum of Art (CSMART) International Sculpture Symposium brought together three sculptors from Africa, Europe and North America for a month-long Artist in Residence program. Hundreds of visitors, young and old came to watch the creative process. Three new granite and marble sculptures created during this program were added to the International Peace Garden. CSMART programs this year included Summer Art Camp Workshops, which served 745 children an increase of 179 over Family Fundays, a program delivered by high school interns, increased to 60 participants on the second Saturday of each month. CSMART s Fourth Annual Sundae on Saturday family event in August 2006 was attended by 360 parents and children. Meet the Artist for Walk and Talk and Book Signings at Exhibition Openings are new programs implemented this year, as well as CSMART s Concert Series introducing the performing arts on a Saturday afternoon. The Museum was awarded four grants for this year, amounting to a total of $65,665. Funding support was received from Funding Arts Broward, the State of Florida and Broward County, with the money received going toward general operating expenses as well as specific programs such as Artist in Residence. 211

216 City Commission Mission To provide the Charter offices clear policy direction toward making the City of Coral Springs the premier community in which to live, work and raise a family. Core Services Customer-Involved Government Develop innovative ways to make participation in local government activities possible for all residents and foster a sense of engagement among the citizenry by effectively communicating a common identity, actively seeking insight into the needs of the community, aligning City services with customer expectations, and continuing to strive for excellence. Financial Health and Economic Development Continue to enhance the high level of service quality and financial stability that the City has become known for by encouraging redevelopment, diversifying tax and revenue sources, ensuring the long-term viability of financial strategies, and implementing new urbanism techniques. Excellence in Education Maintain effective partnerships with the Broward County School Board and individual local public and private schools within Coral Springs to address overcrowding, promote safety, increase parental participation, elevate student achievement, and expand educational opportunities. City Commission Mayor 1 (0100) 0.0 Vice-Mayor 1 (0100) 0.0 Commissioner 1 (0100) 0.0 Commissioner 1 (0100) 0.0 Commissioner 1 (0100) 0.0 Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number 212 Fiscal Year 2007 Annual Budget

217 City Commission (continued) Neighborhood & Environmental Vitality Provide support to neighborhood groups and individual homeowners and business owners in maintaining and improving property values, aesthetics and safety throughout the City. Lead by example in the stewardship of natural resources by preserving existing Environmentally Sensitive Land sites, promoting the replenishment of the City s tree canopy, encouraging native landscaping, and planning for the conservation of resources. Public Service Levels Provide policy direction for City operations; Promote public participation in government through regular and special City Commission meetings, public hearings and workshops; and Encourage partnerships with the private and nonprofit sectors to resolve local issues. Youth Development & Family Values Promote and increase opportunities for youth to become engaged in the world, while providing support in addressing the profusion of issues facing them. Empower families to create strong ties, pass on values and traditions, strive for economic security, increase health and safety, and join in creating a shared community vision. Strength in Diversity Capitalize on the strength of diversity in our community through ongoing dialogue and gathering together to communicate, understand, and celebrate our differences and similarities. Traffic, Mobility & Connectivity Promote best practices and effective technology to improve safe mobility and encourage convenient and accessible modes of transportation. Expenditures by Program/Category $ % City Commission Actual Actual Budget Budget change change Expenditures: Program Summary City Commission $226,253 $240,497 $272,993 $295,613 $22, % Total $226,253 $240,497 $272,993 $295,613 $22, % Summary By Category Personal $72,755 $74,234 $76,190 $79,772 $3, % Benefits 66,034 69,747 75,618 80,963 5, % Other Expenses 87,464 96, , ,878 13, % Capital n/a Total $226,253 $240,497 $272,993 $295,613 $22, % Positions % 213

218 City Manager s Office Mission To provide support and systems that empower City departments to anticipate and meet customer expectations and carry out City Commission policy initiatives. Core Services City Manager s Office Organize and mobilize City departments to address the seven priorities established by the City Commission. Provide overall management of all City departments in a way that empowers employees to exceed customer expectations. Provide effective communication between the City Commission, staff, residents and other customers. Communications & Marketing Communicate public information in an effective, creative manner. Provide writing, design, photography and other graphic services for print, digital and video formats. Develop and manage the City s web sites, www. coralsprings.org and csteens.com. Produce programming and manage the City s TV station, Channel 25. Provide special event coordination and promotion. Handle media relations. City Clerk Preserve the integrity of the City s official records, which encompass business transactions, law and policy making, and property matters. Provide for records disposal to the fullest extent permissible by Florida law, and the cost effective, legal maintenance of permanent records for all City departments. Inform citizenry of public hearings pursuant to Florida Law. Administer the City Commission agenda process, fostering a paperless environment. City Manager s Office City Manager's Office 5.5 (0501) 5.5 City Manager Assistant City Manager 0.5 Position split with Public Works-Utilities-Adm. Deputy City Manager Executive Assistant to City Manager Executive Assistant Senior Office Assistant Communications and Marketing 7 (0604) 7.0 Director of Communications and Marketing Museum Director Communications Coordinator Publications Coordinator Videographer/Multimedia Coordinator Multimedia Coordinator Communications Assistant Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number City Clerk 4 (3501) 4.0 City Clerk Business Systems Analyst Senior Office Assistant (2) 214 Fiscal Year 2007 Annual Budget

219 City Manager s Office (continued) Public Service Levels Complete strategic activities for the City Commission s seven priority areas; Work with Economic Development Foundation to continue to draw quality corporations to the City of Coral Springs; Publish four editions of the Coral Springs magazine, Annual State of the City Report and other informational publications; Create, maintain, and update over 4,000 pages of information on the City s web site Provide multimedia, video and photographic support, and produce public service announcements and programming for use by the broadcast media; Maintain an historical database of over four million document images City-wide from 1963 to the present and respond to public records requests; New Initiatives Customer-Involved Government New Resident Outreach (Page 180) Improved Business Communications (Page 180) Community Branding (Page 181) Excellence in Education Charter School Advisor Program (Page 185) Neighborhood & Environmental Vitality City Water Conservation Practices (Page 188) Traffic, Mobility & Connectivity Planning for One Cent Sales Tax (Page 199) Provide for records disposal to the fullest extent permissible by Florida law, and the cost effective, legal maintenance of permanent records for all City departments. Maintain a database of public meetings via more than 1,250 audio tapes and CD-ROMs and over 1,500 summaries of the meeting proceedings and respond to more than 1,750 customer requests for information annually; Oversee City Commission agenda process which includes creation of bimonthly agendas, coordination of over 450 agenda memoranda, duplication and distribution of agenda material to interested parties; Manage codification and distribution to subscribers of the Municipal Code, both the general volume and Land Development Code; and Provide public notice for approximately 350 public meetings annually. 215

220 Revenues & Expenditures by Program/Category $ % City Manager's Office Actual Actual Budget Budget change change Revenues: City Clerk $16,279 $12,156 $18,450 $7,000 ($11,450) % Total $16,279 $12,156 $18,450 $7,000 ($11,450) % Expenditures: Program Summary Administration $681,089 $648,758 $797,067 $820,032 $22, % Communications & Marketing 770, , , , , % City Clerk 452, , , ,866 (131,108) % Total $1,904,180 $1,869,981 $2,298,856 $2,361,259 $62, % Summary By Category Personal $1,049,707 $1,026,654 $1,251,722 $1,377,006 $125, % Benefits 298, , , ,165 42, % Other Expenses 547, , , ,088 (110,020) % Capital 8,218 17,921 2,500 7,000 4, % Total $1,904,180 $1,869,981 $2,298,856 $2,361,259 $62, % Positions % FTE's % % of Total Citywide FTE's 1.7% 1.7% 2.0% 2.0% Performance Measures City Manager's Office Strategic Priority: Customer-Involved Government KIO: Overall quality rating; Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Overall quality rating for City services and programs. 91% 93% 92% 95% 92% 95% 93% 2) Number of research requests (public records) completed. 1,500 1,483 1,500 1,626 1,500 1,623 1,775 3) Customer service rating. 92% 93% 93% 97% 93% 95% 93% Strategic Priority: Customer-Involved Government KIO: Employee satisfaction. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 4) Employees satisfaction rating. 92% 91% 92% 94% 92% 95% 93% 216 Fiscal Year 2007 Annual Budget

221 Human Resources Mission Human Resources To help the City of Coral Springs provide world-class service to our customers through our people by recruiting, training and retaining a diverse, high quality work force. Health Fund To provide Coral Springs employees and their families with comprehensive, yet cost effective, program for health, life and long-term disability benefits. Through the provision of a competitive benefits package, the City is able to recruit and retain a high quality work force that can in turn provide world-class service to Coral Springs customers. Core Services Recruitment Coordinate all position recruitment including advertising, screening, interviewing, testing, selection and employee database management. Training Coordinate all in-house City training programs including compliance policy training, quality training, new employee orientation and other training as identified in needs analysis. Provide strategic direction and support for City s quality initiative and coordinate annual external customer surveys, Human Resources Customer Service Survey, and Department Director and Supervisor 360 degree Assessments. Provide internal consulting services to departments on special projects and process improvement initiatives. Compensation and Classification Support the development and maintenance of Citywide broad band classification system, preparation and maintenance of classification specifications, preparation and maintenance of job descriptions and completion of salary surveys. Human Resources Human Resources 9 (1000) 9.0 Community Relations 4 (0601 & 0607) 4 Health Fund 1.5 (8501) 1.5 ***General Insurance Fund.5 (8801).5 Director of Human Resources (.5)* Human Resources Manager Organizational Development Coordinator Training Coordinator Senior Human Resources Coordinator Human Resources Coordinator (.5)** Police Pension Coordinator Human Resources Technician Senior Office Assistant Principal Office Assistant Community Relations Manager Senior Community Relations Coordinator Senior Office Assistant Office Assistant * Position split between Human Resources and Health Fund **Position split with General Insurance Fund Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number Director of Human Resources (.5)* Senior Human Resources Coordinator Human Resources Coordinator (.5)** ***1.5 Total Positions in General Insurance Fund; 1 reports to Director of Financial Services;.5 reports to Director of Human Resources 217

222 Human Resources (continued) Safety Coordinate City-wide safety programs. General Personnel Facilitate the development, communication and implementation of policies, discipline administration, maintenance of Human Resource records, collective bargaining negotiations and all other Human Resource functions. Pension Administration Provide administrative support for all City retirement plans. Community Relations/Citizens Services/City Hall in the Mall Act as a clearinghouse for citizen requests for information and service. Coordinate ecomplaint system. Coordinate the Special Events Funding Program, Martin Luther King Scholarships, and At-Risk Youth Grants. Coordinate various new and existing City, County, State and Federal programs and services for the convenience of Coral Springs residents at our Mall location. Administer Priority Areas Responsible for three City priority areas is housed in Human Resources: Strength in Diversity, Youth Development & Family Values, and Customer Involved Government. As such, Human Resource staff serve as liaisons on the MLK Committee, Multi-cultural Advisory Committee, Youth and Family Advisory Committee, Coral Springs International Partnerships, Inc. Coral Springs Historical Society, and the Customer Involved Government Committee. Health Fund Provide self-insured comprehensive medical and dental plan and fully insured vision plan. Aggregate and specific reinsurance coverage is maintained. Public Service Levels Process 5,000 job applications; Limit health care costs to less than the medical inflation rate; Process approximately 2,000 payroll change authorizations; Coordinate over 25,000 hours of training in the areas of team development and processes, quality, customer service, supervisory, support leadership and internal policies and procedures; Perform a comprehensive review of the City s classification and compensation system; Coordinate City s Sterling/Baldrige efforts including coordination of city-wide survey; Plan and organize a minimum of ten community and education-related special events, including Martin Luther King, Jr. Day Celebration, State of the City Banquet, Unitown, Uniteens, Unikids, National Day of Prayer, Multi-Cultural Dinner Dance, and Ethnic Festivals; Expand on services to Coral Springs residents at the City Hall in the Mall location; and Administer the Special Events Funding Program. New Initiatives Customer-Involved Government Restoration of Covered Bridge (page 181) Excellence in Education Linking At-Risk Youth to Career Based Education (page 185) Strength in Diversity World Fest (page 195) MLK Golf Tournament (page 195) Continue fully insured basic life insurance, employee paid supplemental group life. Continue fully insured long term disability coverage. Continue wellness program. 218 Fiscal Year 2007 Annual Budget

223 Revenues & Expenditures by Program/Category $ % Human Resources Actual Actual Budget Budget change change Revenues: City Hall In The Mall $460,527 $569,387 $542,500 $622,400 $79, % Total $460,527 $569,387 $542,500 $622,400 $79, % Expenditures: Program Summary Human Resources $744,623 $767,539 $985,482 $988,500 $3, % Community Relations 266, , , ,911 (4,172) -1.38% City Hall In The Mall 197, , , , , % Total $1,208,608 $1,271,519 $1,515,430 $1,634,427 $118, % Summary By Category Personal $759,423 $799,445 $944,865 $981,461 $36, % Benefits 223, , , ,092 19, % Other Expenses 217, , , ,874 63, % Capital 7,968 6, n/a Total $1,208,608 $1,271,519 $1,515,430 $1,634,427 $118, % Positions % FTE's % % of Total Citywide FTE's 1.5% 1.5% 1.6% 1.6% $ % Health Fund Actual Actual Budget Budget change change Revenues: Transfers $5,858,483 $6,397,700 $7,404,400 $8,404,150 $999, % Interest Income 51,623 32,735 35,000 36,750 1, % Recoveries 679, , , ,680 81, % Total $6,589,125 $7,190,887 $8,209,400 $9,292,580 $1,083, % Expenses: Program Summary Health Plan $6,251,269 $7,085,644 $7,847,400 $8,905,161 $1,057, % Life Insurance 159, , , ,736 6, % Long Term Disability 186, , , ,683 18, % Total $6,596,682 $7,415,736 $8,209,400 $9,292,580 $1,083, % Summary By Category Personal $114,601 $114,716 $120,266 $130,782 $10, % Benefits 5,073,892 5,830,338 6,397,984 7,275, , % Other Expenses 1,408,189 1,470,682 1,691,150 1,885, , % Transfers n/a Total $6,596,682 $7,415,736 $8,209,400 $9,292,580 $1,083, % Positions % FTE's % % of Total Citywide FTE's 0.2% 0.2% 0.2% 0.2% 219

224 Performance Measures Human Resources Strategic Priority: Customer-Involved Government KIO: Employee satisfaction rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Percentage of employees who agree with the statement I would recommend working for the City to a friend. 92% 91% 92% 94% 92% 95% 93% 2) Percentage of employees who feel Human Resources provides quality services. 95% 95% 95% 96% 95% 97% 95% 3) Percentage of employees that are satisfied with liaison services. 90% 87% 90% 89% 90% 94% 90% 4) Percentage of employees that are satisfied with wellness activities. 95% 91% 95% 95% 95% 92% 95% 5) Percentage of employees who believe benefits are in line with needs. 90% 88% 90% 95% 90% 83% 90% Strategic Priority: Financial Health & Economic Development KIO: Percentage increase of operating millage rate. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 6) Number of days lost from on the job injuries (per 100 employees) ) Sick hours per employee Strategic Priority: Customer-Involved Government KIO: Customer service rating. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 8) Respond to customer requests for service and information within 48 *100% 90% *100% 89% 100% N/A N/A hrs and close service request within one week. 90% 93% 90% 93% 90% *Utilizing new web-based tracking system Strategic Priority: Customer-Involved Government KIO: Employee satisfaction; Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 9) Cycle time-external recruitment (requisition to job offer) business days business days business days business days business days business days business days Strategic Priority: Strength in Diversity KIO: Minority residents who feel that the City is a great place to live. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 10) Percentage of minority applicants per recruitment. 30% 45% 40% 49% 40% 50% 40% 11) Percentage of employees who agree with I am able to apply the skills or knowledge learned through City training to my job. 90% 92% 90% 92% 90% 94% 90% 220 Fiscal Year 2007 Annual Budget

225 Financial Services Mission Financial Services To preserve the City s strong financial condition by creating a responsible financial strategy, effectively managing the City s resources, and providing analysis and recommendations that ensure optimal economic outcomes. General Insurance Fund (Workers Compensation, Property and Casualty) To oversee the City s Self-Insurance Program including administration and operations. Program provides General, Professional, Vehicle Liability, Workers Compensation and Property Insurance. As such, this unit is essential to the proper protection of the City s assets. Its primary function is analyzing exposures and taking an active roll in administering a quasi/self-insurance program. This involves the assumption of risk to commercial insurance carriers, whenever and wherever beneficial. Core Services Financial Services Provide financial policy, cash management, debt management, accounting, payroll, accounts payable, purchasing, central stores, budget, risk management, and utility billing for the City. Monitor City s financial condition and provide financial strategies to ensure fiscal solvency. Maintain all Water and Wastewater customer accounts. Prepare biennial/triennial Strategic Plan, annual Business Plan, annual budget document, and Capital Improvement Program. Maintain Performance Measurement System. Financial Services Director of Financial Services 1 (Funded in 1501) 1.0 General Insurance Fund 2 Property 1 (8801) 1.0 Risk Coordinator 1.5 Positions in Insurance Fund 2; 1 reports to Director of Financial Svcs./.5 reports to Director of Human Resources. Administration 2 (1501) 2.0 Accounting Services 6 (1601) 6.0 Revenue Collection 6 (1602) 6.0 Purchasing 10 (1700) 10.0 Financial Research & Analysis 2 (1801) 2.0 Management & Budget 4 (1901) 4.0 City Controller Senior Office Assistant Accountant (3) Payroll Coordinator Accounting Assistant (2) Senior Office Assistant (4) Accounting Asisstant Meter Service Worker Administration 6 (1701) 6.0 Central Stores 4 (1702) 4.0 Senior Financial Analyst Accounting Analyst Budget & Strategic Planning Mgr. Senior Budget Analyst (2) Financial Analyst Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number Purchasing Administrator Purchasing Agent II (3) Senior Office Assistant Office Assistant Central Stores Coordinator Purchasing Assistant (3) 221

226 Financial Services (continued) General Insurance Fund (Workers Compensation, Property and Casualty) Administer and maintain City s insurance programs for Workers Compensation, General, Professional, Vehicle Liability and Property Insurance. Procure insurance coverages. Review and respond to all claims and administer assistance to the City Attorney s Office regarding claims management and settlement. Receive and process all Worker s Compensation claims. Coordinate and facilitate with Safety Program/Evaluation Team Meetings, reporting all incidents and accidents to the team. Public Service Levels Produce the City s Comprehensive Annual Financial Report; Process over 14,000 accounts payable checks and prepare 26,000 payroll checks; Process over 146,000 utility bills including standby; Reconcile and track over 50 different funds; Process over 3,000 purchase orders; Purchase over $23.0 million in goods and services; Administer City s risk management policies; Produce the City s Business Plan, budget document and Capital Improvement Program; Monitor the budget through monthly financial reports; Maintain and produce Departments Quarterly Performance Reports; Process biennial/triennial Strategic Plan including the Environmental Scan, the SWOT Analysis and the Strategic Planning Workshop Presentation; and Maintain Financial Trend Monitoring System. 222 Fiscal Year 2007 Annual Budget

227 Revenues & Expenditures by Program/Category $ % Financial Services Actual Actual Budget Budget change change Revenues: Revenue & Collection $102,393 $106,503 $137,072 $111,945 ($25,127) % Total $102,393 $106,503 $137,072 $111,945 ($25,127) % Expenditures: Program Summary Administration $316,624 $334,271 $375,371 $389,228 $13, % Accounting Services Accounting 424, , , ,064 27, % Revenue & Collection 458, , , ,979 15, % Sub-Total 883, , , ,043 $43, % Purchasing Administration 599, , , ,986 18, % Central Stores 262, , , ,961 12, % Sub-Total 862, , , ,947 $31, % Financial Research & Analysis 176, , , ,674 7, % Management & Budget Office 416, , , ,395 (63,982) % Total $2,654,872 $2,678,639 $2,903,087 $2,935,287 $32, % Summary By Category Personal $1,681,363 $1,710,588 $1,828,463 $1,824,984 ($3,479) -0.19% Benefits 566, , , ,638 29, % Other Expenses 398, , , ,665 6, % Capital 8,766 1, n/a Total $2,654,872 $2,678,639 $2,903,087 $2,935,287 $32, % Positions (1.00) -3.13% FTE's (1.00) -3.13% % of Total Citywide FTE's 4.1% 4.1% 4.0% 3.8% $ % General Insurance Fund Actual Actual Budget Budget change change Revenues: Transfers $2,048,904 $2,247,000 $2,275,500 $3,066,399 $790, % Interest Income 155, , , ,000 6, % Recoveries 50,581 46,719 21,700 23,185 1, % Total $2,254,808 $2,427,513 $2,417,200 $3,215,584 $798, % Expenses: Program Summary Workers' Compensation $1,157,118 $936,655 $941,100 $1,025,500 $84, % Property 1,302,521 1,240,342 1,193,100 2,007, , % Casualty (577,953) 121, , ,000 (100,000) % Total $1,881,686 $2,298,483 $2,417,200 $3,215,584 $798, % Summary By Category Personal $54,958 $56,177 $67,057 $69,821 $2, % Benefits 490, , , ,263 26, % Other Expenses 1,335,934 1,698,820 1,924,923 2,694, , % Capital n/a Total $1,881,686 $2,298,483 $2,417,200 $3,215,584 $798, % Positions % FTE's % % of Total Citywide FTE's 0.2% 0.2% 0.2% 0.2% 223

228 Performance Measures Financial Services Strategic Priority: Customer-Involved Government KIO: Employee satisfaction rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain internal customer satisfaction rating at 93%. (Financial Services Internal Survey) 93% 94.5% 93% 96% 93% 95% 93% Strategic Priority: Financial Health & Economic Development KIO: Maintain City AAA bond ratings. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain uncollectible water billings at 0.8%. 0.8% 0.8% 0.8% 0.6% 0.8% 0.9% 0.8% Strategic Priority: Financial Health & Economic Development KIO: Residents' value rating; Maintain City AAA bond ratings Measurement Type: Effectiveness, Workload Objective: Goal Actual Goal Actual Goal Actual Goal 3) Maintain the number of repeat items in zero management letters prepared by the City s external auditors ) Perform internal monitoring procedures for prior findings reported by internal and external audit reports ) Maintain the percentage of invoices paid within 30 days at 92%. 92% 93% 92% 92% 92% 97% 92% Strategic Priority: Customer-Involved Government KIO: Overall quality rating; Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 6) Maintain the percentage of purchase requisitions under $10,000 processed within 24 hours. 80% 86% 82% 88% 84% 93% 85% Strategic Priority: Financial Health & Economic Development KIO: Maintain City AAA bond ratings Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 7) Reduce out of stock level by 1.5% of the total inventory at Central Stores each year. 2% 0.72% 1.75% 1.35% 1.75% 1.74% 1.50% 224 Fiscal Year 2007 Annual Budget

229 Information Services Mission To add value to City services by partnering with departments in the deployment and use of Information Technology (IT) based solutions. Information Services Computer Services 20 (2001) 20.0 Director of Information Services Applications Administrator (2) GIS/Data Administrator Network Administrator Senior Programmer Analyst (3) Programmer/Analyst (2) Network Coordinator Business Systems Analyst Senior CADD/GIS Technician Information Services Technician Computer Operator Network Specialist (3) Production Support Specialist Principal Office Assistant Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number Core Services The Information Services (IS) department provides voice and data services to over 1,000 staff at 60 locations. The voice network includes over 400 wireless devices and over 900 wired devices, approximately half of which are related to PBX switches (Public Safety, City Hall, Center for the Arts and Tennis Center). The remaining lines provide basic telephone service (CENTREX) from Bell South. The data network consists of more than 850 desktop and laptop computers that can access a full suite of general purpose software tools, as well as 132 business applications and services. Elements of the data network consist of computing platforms, local area networks (LAN) and the wide area network (WAN). Computing platforms in the network include AS/400, file servers, and application servers. Access to a computing platform from most locations is accommodated via LAN, which, in turn, is interconnected to form the City s WAN. Business Application Develop and maintain business applications, integrating them with the production computing environment. Production Infrastructure Plan, manage, and maintain a production environment (platforms, LANs, and WAN) in accordance with service level agreements related to security, reliability, availability, and performance of voice and data services. Business Unit Computing Provide and support desktop access to general purpose software tools; business applications and data across multiple computing platforms; and external services, data, or applications. Service on Demand Provide on demand service and support for system and security administration; problem resolution or coordination; acquisition research and assistance; and information requests relative to tools, data, and applications. 225

230 Information Services (continued) Customer Service Provide timely assistance and/or information required to satisfy customer requests and/or align their expectations to service delivery capabilities. Public Service Levels Maintain, administer and upgrade three AS/400 computing systems and the 35 HTE integrated applications that are operational on this platform; Maintain, administer and upgrade nine NetWare and 32 NT servers, and the 97 applications and services that are server based; Maintain, administer, and upgrade the City s WAN, consisting of eight LANs, over 840 nodes, and 60 locations; Respond to over 8,100 requests for service per year; Maintain, administer, and upgrade four PBX systems and over 900 lines that compose the City s voice communications infrastructure in 51 separate locations; Execute the 2007 IS Work program that includes over 80 projects; Maintain, administer, and upgrade the City s mobile computing environment and its 275 plus users from Police, Fire, Code Enforcement, and Fleet Management; Maintain, administer and upgrade the GIS and AutoCADD computing platforms and applications serving departmental needs City-wide; and Maintain, administer and provide information relative to the City s Library of Plat Maps, As-Builts, and Design drawings. Revenues & Expenditures by Program/Category $ % Information Services Actual Actual Budget Budget change change Revenues: Information Services $4,598 $1,275 $2,700 $1,400 ($1,300) % Total $4,598 $1,275 $2,700 $1,400 ($1,300) % Expenditures: Program Summary Computer Services $1,770,460 $2,000,998 $2,334,772 $2,460,041 $125, % Total $1,770,460 $2,000,998 $2,334,772 $2,460,041 $125, % Summary By Category Personal $1,014,385 $1,144,863 $1,320,187 $1,383,911 $63, % Benefits 304, , , ,653 38, % Other Expenses 451, , , ,477 22, % Capital n/a Total $1,770,460 $2,000,998 $2,334,772 $2,460,041 $125, % Positions % FTE's % % of Total Citywide FTE's 2.3% 2.3% 2.5% 2.5% 226 Fiscal Year 2007 Annual Budget

231 Performance Measures Information Services Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Employee satisfaction; Customer service rating; Residents value rating. Measurement Type: Workload Objective: Goal Actual Goal Actual Goal Actual Goal 1) Implement IS Development Projects in accordance with City s Business Plan and IS Work Program Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Employee satisfaction; Customer service rating; Residents value rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 2) Meet service level agreement regarding system availability 99.7% of the time. 99.7% 99.74% 99.7% 99.5% 99.7% 99.7% 99.7% 3) Meet service level agreement regarding response and resolution to reported problems 97% of the time. 97% 97.69% 97% 95.98% 97% 97.13% 97% 4) Meet service level agreement regarding on demand service requests 98% of the time. 98% 97.80% 98% 98.10% 98% 98.46% 98% 5) Achieve an overall 94% positive customer satisfaction rating from annual survey of Information Services 94% 95% 94% 95% 94% 94% 94% 227

232 City Attorney Mission To provide effective and timely legal representation and advice to the City Commission and City Administration. This office zealously represents the City in legal controversies and is committed to implementing the City Commission s policy of minimizing exposures and potential liability. Core Services Represent the City Commission, City Administration, and all assigned boards and committees in all matters of law pertaining to their official duties. Prepare ordinances, resolutions, contracts and other documents in a timely fashion. Review and prepare contracts and agreements within the shortest time frame to ensure contract compliance without vendor inconvenience. Advise on statutory matters and handle litigation. Effectuate preventative approaches to limiting risk. Participate in and present continuing legal updates to staff. Public Service Levels Provide legal services for City Commission and operating departments; Attend City Commission and subordinate agency meetings; Respond to citizen inquiries; Appear in State and Federal court on behalf of the City; Participate in employment/administrative matters; Prepare approximately 100 resolutions and 50 ordinances; and Prepare and/or review approximately 200 agreements, contracts and leases. City Attorney City Attorney (Contractual) Deputy City Attorney Assistant City Attorney (2) Executive Assistant Legal Secretary Outside Litigation Left Number Right Number Center Number = Number of Positions = Number of FTE's (Full-Time Equivalent) = Department/Division Number 228 Fiscal Year 2007 Annual Budget

233 Expenditures by Program/Category $ % City Attorney Actual Actual Budget Budget change change Expenditures: Program Summary City Attorney $931,703 $796,373 $889,548 $873,403 ($16,145) -1.81% Total $931,703 $796,373 $889,548 $873,403 ($16,145) -1.81% Summary By Category Personal $322,847 $325,652 $343,146 $346,384 $3, % Benefits 108, , , ,147 8, % Other Expenses 500, , , ,872 (28,330) -6.69% Total $931,703 $796,373 $889,548 $873,403 ($16,145) -1.81% Positions % FTE's % % of Total Citywide FTE's 0.8% 0.8% 0.8% 0.7% Performance Measures City Attorney Strategic Priority: Customer-Involved Government KIO: Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Preparation of Legislation (resolutions, ordinance, orders) within 10 workdays of request when accompanied by backup material. 98% 94% 98% 99% 98% 94% 99% 229

234 Development Services Mission To plan and facilitate quality development and redevelopment, maintain neighborhood vitality, and enhance the human and natural environment of the City. Core Services Construction Management Provide coordination for capital construction projects to ensure projects are completed on time and within budget. Provide coordination and support for economic development and private/public development partnerships. Community Development Continue to provide technically sound and professional recommendations to the City Commission, along with the various boards and committees appointed by the City Commission. Maintain the City s recertification of its Comprehensive Plan. Coordinate and implement neighborhood revitalization and enhancement efforts (e.g., Neighborhood Partnership Program, Traffic Calming, CDBG, HOME, SHIP opportunities). Ensure the ecological integrity of environmentally sensitive lands through regular inspections, exotic species removal and general preventive maintenance. Promote environmental awareness by offering formal and informal education and training. Provide resources to concerned citizens and organizations. Develop and implement the objective of environmental monitoring and improving a sustainable urban forest, with specific emphasis on canopy replacement. Continue to provide accurate plan review to ensure compliance with land development regulations and architectural design guidelines. Development Services Director of Development Services 2.0 (3100) 2.0 Senior Office Assistant Community Development 14 ( ) Director of Community Development Planning & Zoning 7 (3001) 6.63 Zoning Review Officer Landscape Architect Assistant Planner (2) Office Assistant (.63) Executive Assistant Neighborhood/ Environmental Svcs. 7 (3004) 7.0 Chief Planner Senior Planner Transportation Planner Environmental Coord./City Forester Neighborhood Planning Analyst Associate Planner Neighborhood Coordinator Assistant Code Enforcement 16 (4903) 16.0 Construction Management No Staff in this Division Chief Code Enforcement Officer Lead Code Enforcement Officer Code Enforcement Officer (10) Occupational License Representative (2) Senior Office Assistant Principal Office Assistant Administrative 16 (5101) 16.0 Chief Building Official Development Svcs Administrator Senior Office Assistant Senior Permit Services Rep. (9) Permit Services Rep. (4) Structural 10 (5301) 10.0 Deputy Bldg Official/Chief Struc. Insp. Inspector II (5) Inspector I (4) Building 36 ( ) 36.0 Plumbing 2 (5303) 2.0 Chief Inspector Inspector II Mechanical 3 (5304) 3.0 Chief Inspector Inspector II (2) Engineering 1 ( Inspector Contracted Engineering Services 230 Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number Electrical 5 (5302) 5.0 Chief Inspector Inspector II (3) Inspector I Fiscal Year 2007 Annual Budget

235 Development Services (continued) Community Development continued. Assist the public with general zoning information, neighborhood grant information and aesthetic issues including Public Art requirements. Provide technical support to the Building and Code Enforcement divisions, as well as the Community Redevelopment Agency effort in conjunction with the Downtown. Research and apply for various grants that support departmental objectives. Building Provide prompt, accurate and courteous customer service for plan review, building permits, and field inspections as appropriate for all building permit applications to ensure conformance of construction in the City with Florida Building Codes. Code Enforcement Educate the public on the City s Code of Ordinances and enforce the code to preserve and enhance the aesthetics of our residential and business areas. Receive, process, and dispatch both emergency and nonemergency calls for Code Enforcement. Ensure businesses and homeowners have obtained occupational licenses to conduct business in the City. Respond to citizen requests, questions and complaints within 48 hours. Engineering Provide engineering inspection on capital projects, right-ofway permits, and developer-provided infrastructure. Public Service Levels Community Development Administratively review 30 Development Review Committee and Architectural Review Committee projects, as appropriate, to ensure compliance with regulations and guidelines; Conduct six Slice of the Springs meetings and 20 neighborhood partnerships (formal and informal); Ensure 93% of attendees find the Neighborhood Slice of the Springs meetings productive; Screen applicants for home repair programs resulting in 25 grants being awarded each year; Process 25 petitions; Conduct 1,500 zoning inspections; Continue to implement traffic calming programs and monitor improvements to achieve a cumulative 10% reduction of speed and/or a 15% reduction of volume in affected neighborhoods; Maintain department customer satisfaction rating at 95%; Process 900 paint approval forms; Maintain cycle time for small permits at three days by the Zoning Division; Maintain cycle time for sign permits to two days by the Zoning Division; Maintain 12 cooperative projects and eight partnerships focusing on enhancing the environment. Building Conduct plan reviews in 15 days or less; Conduct approximately 45,000 building inspections; Provide plan review and issue approximately 15,000 building permits; Complete requested inspections within one day 95% of the time; Process approximately 2,200 open permit search requests within three days. Process 1,200 record requests. Distribute 1,500 information packets to homeowners. Code Enforcement Perform over 24,000 code enforcement field inspections and neighborhood preservation inspections; Coordinate and implement programs on code enforcement issues with the assistance of other departments; Provide code education to both residential and commercial properties; Process 8,400 occupational licenses; Process over 10,000 cases. Engineering Issue approximately 400 driveway permits; Complete requested inspections within one day. 231

236 Development Services (continued) New Initiatives Customer-Involved Government Customer Care Center (page 179) Enhanced Permit Notification (page 179) Small Permit Pilot Project (page 179) Workforce Housing: Subordinated Second Mortgage Program (page 180) New City Hall Building (page 180) Increased Fuel Storage and Availability (page 181) Excellence in Education Workforce Housing: Affordable Housing for Teachers (page 185) Neighborhood & Environmental Vitality Administrative Citation Program (page 187) Neighborhood Aesthetics Improvement Program (page 187) Redevelopment Code Study Phase II (page 190) Post Wilma Tree Canopy Recovery (page 191) Green Design and Maintenance Policies (page 189) Traffic, Mobility & Connectivity Street Indexing Signage (page 197) Downtown Pathways Phase I (page 198) 28th Street Pedestrian Crossing (page 198) CRA Roadway Design (page 198) University Drive Extension (page 199) Revenues & Expenditures by Program/Category $ % Development Services Actual Actual Budget Budget change change Revenues: Community Development $138,662 $130,933 $165,924 $172,558 $6, % Building 1,704,285 2,323,253 2,102,600 2,455, , % Code Enforcement 327, , , ,830 63, % Engineering ,432 41,500 (1,932) -4.45% Total $2,170,858 $2,860,194 $2,512,229 $2,933,588 $421, % Expenditures: Program Summary Development Services $136,461 $181,194 $281,482 $255,980 ($25,502) -9.06% Community Development 817,669 1,044,853 1,334,536 1,406,685 72, % Building 2,347,135 2,312,941 2,667,952 3,077, , % Code Enforcement 842,872 1,025,312 1,136,906 1,279, , % Engineering , , % Total $4,144,137 $4,564,300 $5,622,576 $6,221,459 $598, % Summary By Category Personal $2,608,829 $2,906,202 $3,397,348 $3,780,427 $383, % Benefits 925,859 1,037,144 1,189,927 1,343, , % Other Expenses 589, , ,464 1,074,142 95, % Capital 8,600 2,614 5,000 23,500 18, % Grants & Aids 11,690 8,329 51,837 0 (51,837) % Total $4,144,137 $4,564,300 $5,622,576 $6,221,459 $598, % Engineering Division was in Public Works prior to 2006 Positions Development Services (0.50) % Community Development % Building % Code Enforcement % Engineering % Total % FTE's % % of Total Citywide FTE's 7.9% 8.1% 8.3% 8.5% 232 Fiscal Year 2007 Annual Budget

237 Performance Measures Development Services Community Development Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain department customer satisfaction rating at 95%. 95% 95.50% 95% 100% 95% 100% 95% Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain cycle time for small permits at 3 days by the Zoning Division. 4 days 2 days 4 days 1 day 4 days 3 days 3 days 3) Maintain cycle time for sign permits at 2 days by the Zoning Division. 2 days 1.5 days 2 days 1.8 days 2 days 1.6 days 2 days Strategic Priority: Customer- Involved Government; Traffic, Mobility & Connectivity KIO: Overall quality rating; Achieve reduction of speed and/or volume on traffic calmed roads. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 4) Achieve a 10% reduction of speed and/or a 15% reduction of volume after the initial installation of traffic calming measures. 17% 16% spd 15% 16% spd 15% 14% spd 10% spd 15% vol. Building Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Percent of plan reviews completed within 15 working days. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Complete requested inspections within one day 90% of time. 95% 98% 95% 97% 95% 77%* 90% 2) Percent of plan reviews completed within 15 working days. 95% 99.20% 95% 98% 95% 75%* 95% * 2006 results were negatively impacted by Hurricane Wilma the number of permits submitted almost doubled in one year. Code Enforcement Strategic Priority: Customer-Involved Government; Neighborhood & Environmental Vitality KIO: Overall quality rating; Customer service rating; Percent of Code cases brought into voluntary compliance prior to administrative/judicial process. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Percent of code cases brought into voluntary compliance prior to administrative/judicial process. 65% 64% 65% 80% 65% 82% 70% 2) Percent of cases closed of all open cases. N/A N/A 65% 63% 65% 52%* 65% 3) Percent of survey respondents satisfied with City efforts at maintaining older neighborhoods (City Survey). N/A N/A 65% 69% 65% 81% 65% * 2006 results were negatively impacted by Hurricane Wilma the Special Magistrate Hearings were postponed and many cases were extensive. Construction Management Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Maintain City AAA bond ratings. Measurement Type: Demand Objective: ) Build the following City construction projects within budget and on time: Goal Actual Goal Public Safety Training & Technology Site Construction Jul-06 Delayed Classroom Construction at Center for the Arts Sep-06 Sep-06 Project: Fine Arts Wing - 10 months from start- complete 5/07 May-06 Project: Fire Station 64-8 months from start - complete 12/06 Dec-06 Project: Fire Station 71-7 months from start - complete 11/07 Nov

238 Police Mission To provide professional, high quality and effective police service in partnership with the community. Police Office of the Chief Chief of Police 2 (4101) 2.0 Executive Assistant Administration 106 ( ) Office of Professional Standards 2 (4102) 2.0 Law Enforcement Sergeant Senior Office Assistant Human Resources 6 (4104) 5.63 Special Events (4108) Fiscal Management 5 (4110) 5.0 Training Unit 5 (4210) 5.0 Youth Liaison 27 (4303) 27.0 Off Duty Detail Employment (4109) Senior Human Resources Coordinator Background Investigator Principal Office Assistant (3.63) Building/Fleet Maintenance 5 (4503) 4.63 Senior Fleet/Facilities Supv. Fleet/Facilities Coord. Custodian (2.63) Law Enforcement Sergeant Law Enforcemetn Officer (3) Principal Office Assistant Law Enforcement Captain Law Enforcement Sergeant (2) Youth Liaison Officer (21) Youth Services Coordinator Principal Office Assistant Police Service Aide Deputy Police Chief Assistant to Chief of Police Senior Office Assistant Principal Office Assistant (2) Central Records 11 (4501) Communications Center 30 (4502) 30.0 Community Involvement 2 (4207) 2.0 Vice & Intelligence 14 (4103) 14.0 Records Supervisor Principal Office Assistant (2) Police Service Aide Office Assistant (6.63) Communications Administrator Telecommunicator (19) Communications Shift Supervisor (6) Communications Training Supervisor Emergency Call Taker (3) Law Enforcement Officer Community Involvement Coordinator Law Enforcement Sergeant Investigator (12) Intelligence Analyst Volunteer Services 1 (4308) 1 Community Relations Coordinator Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number No staff in this division or may employ temporary 234 Fiscal Year 2007 Annual Budget

239 Police (continued) Core Services Administer the financial, operational and capital budgets of the department. Manage the overall working of the Police Department to provide a safe and secure community environment. Provide Public Informational Services. Identify specific training needs of department personnel. Investigate property crimes such as burglaries, thefts etc., and violent crimes such as batteries, assaults, domestic violence, child abuse (physical, sexual, and neglect), elderly abuse, adult sex crimes, homicide, and aggravated battery. Operate the Juvenile Deferred Prosecution Program and School Resource Officer Program and present educational program at all grade levels. Coordinate efforts for documenting and tracking gang members. Coordinate court-ordered Community Service Hours program for juveniles and adults. Process all external and internal requests for reports and information. Receive, process, and dispatch both emergency and nonemergency calls for Police and Fire Rescue. Coordinate fleet and facility maintenance. Operations 197 ( ) Support 17 (4200) 17.0 Special Operations 21 (4200) 21.0 Investigations 44 ( ) 44.0 Patrol 115 (4201) Traffic Unit 14 (4202) 14.0 Law Enforcement Sergeant Motorcycle Officer (12) Traffic Technician Humane Unit 3 (4205) 3.0 Humane Officer (3) Tactical/Gang Unit 7 (4204) 7.0 Law Enforcement Sergeant Law Enforcement Officer (6) K-9 Unit 4 (4203) 4.0 Law Enforcement Officer (4) Bicycle Unit 6 (4209) 6.0 Law Enforcement Officer (6) Special Response Team (4107) School Crossing (4206) General Investigations 21 (4301) 21.0 Law Enforcement Captain Law Enforcement Sergeant (2) Investigator (12) Criminal Investigations Specialist (2) Crime Analyst Senior Office Assistant Principal Office Assistant (2) Deputy Police Chief Law Enforcement Captain (4) Law Enforcement Sergeant (12) Law Enforcement Officer (87) Traffic Accident Investigator (9) Executive Assistant Senior Office Assistant Substation Unit 4 (4211) 4.0 Law Enforcement Officer (4) Special Investigations 14 (4302) 14.0 Law Enforcement Sergeant Investigator (9) Victim/Family Advocate (2) Principal Office Assistant(2) Criminal Identification 9 (4305) 9.0 Criminal ID Unit Supervisor Latent Fingerprints Examiner Crime Scene Technician (4) Property Room Technician (2) Principal Office Assistant 235

240 Police (continued) Public Service Levels Respond to 170,000 projected calls for service and incident response; Investigate over 3,100 vehicle accidents; and Provide $275,000 in volunteer staff time at City facilities and community events which includes 7,500 hours of court-ordered community service (80% juvenile and 20% adult). New Initiatives Customer-Involved Government Youth Mentoring Opportunities (Page 180) Neighborhood & Environmental Vitality Reestablish Bike Patrol Unit (Page 187) Zone 4 Action Plan II (Page 188) Youth Development & Family Values Web Site Resource for Parents (Page 193) Performance Measures Police Strategic Priority: Customer-Involved Government; Neighborhood & Environmental Vitality KIO: Overall quality rating; Number of citizen volunteer hours. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain the Police Department's overall quality rating at 90%. (City Survey) 90% 93% 90% 92% 90% 92% 90% 2) Maintain the percentage of customers who has contact with or knows their neighborhood officers at 28%. (City Survey) 28% 28% 28% 36% 28% 36% 28% 3) Volunteer hours donated by board & committee members.* N/A N/A N/A N/A N/A N/A 3,000 4) Number of students that participate in Youth Mentoring Program.* N/A 92 N/A 84 N/A *new measure for 2007 Strategic Priority: Neighborhood & Environmental Vitality; Customer-Involved Government KIO: City crime rate (crimes per 100,000 residents); Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 5) Maintain the percentage of residents who feel that Coral Springs has remained as safe or become a safer place to live at 70%. (City Survey) 70% 83% 70% 82% 70% 83% 70% ) Stabilize the burglary rate at a 0% increase adjusted for population. 0% % 0% % 0% -0.35% 0% ) Maintain 0% increase in crime rate as adjusted for population. 0% -3.38% 0% % 0% -17.3% 0% 236 Fiscal Year 2007 Annual Budget

241 Revenues & Expenditures by Program/Category $ % Police Actual Actual Budget Budget change change Revenues: Office of the Chief $1,930,740 $1,879,309 $1,904,527 $1,879,964 ($24,563) -1.29% Off-Duty Detail 395, , , ,246 (70,319) % Total $2,325,797 $2,266,960 $2,429,092 $2,334,210 ($94,882) -3.91% Expenditures: Program Summary Administration Office of the Chief $261,555 $149,900 $267,301 $275,933 $8, % Human Resources 367, , , ,849 (4,052) -1.01% Off-Duty Detail 328, , , ,611 (158,705) % Special Events 110,495 62, ,415 99,041 (16,374) % Fiscal Management 672, , , ,545 (4,226) -0.59% Training 542, , , ,783 36, % Volunteer Services 148, , , ,034 4, % Central Records 677, , , ,963 (22,836) -3.25% Communications Center 2,040,285 1,974,048 2,182,601 2,327, , % Building & Fleet Maintenance 426, , , ,484 39, % Sub-Total $5,575,360 $5,506,390 $6,299,323 $6,327,084 $27, % Office of Professional Standards Office of Professional Standards 325, , , ,752 7, % Community Involvement 200, , , ,899 21, % Sub-Total $525,877 $566,880 $458,452 $487,651 $29, % Operations Support Traffic 1,734,743 1,719,313 1,849,988 1,940,821 90, % Humane 183, , , ,411 (1,013) -0.44% Sub-Total $1,918,120 $1,909,037 $2,081,412 $2,171,232 $89, % Special Operations Tactical/Gang Unit 709, , , ,328 46, % K-9 472, , , ,666 26, % Substation , ,410 44, % Bicycle Unit 458, , , ,527 40, % Sub-Total $1,640,745 $1,861,531 $2,451,632 $2,609,931 $158, % Investigations Vice/Intelligence 1,544,265 1,702,915 1,833,852 1,861,930 28, % Special Response Team 160, , , , % General Investigations 2,152,584 2,245,044 2,390,489 2,528, , % Special Investigations 1,315,001 1,415,888 1,490,493 1,542,980 52, % Youth Liaison 2,650,465 2,746,258 3,057,966 3,184, , % Criminal Identification 620, , , ,852 22, % Crossing Guards 254, , , ,147 (26,465) -9.33% Sub-Total $8,697,294 $9,108,031 $9,926,838 $10,268,206 $341, % Patrol 12,351,194 12,792,458 13,250,011 14,309,382 $1,059, % Total $30,708,590 $31,744,327 $34,467,668 $36,173,486 $1,705, % Summary By Category Personal $18,730,521 $18,826,283 $20,459,138 $21,094,460 $635, % Benefits 7,647,891 8,578,393 9,073,015 9,738, , % Other Expenses 4,273,522 4,312,323 4,897,348 5,322, , % Capital 56,656 27,328 38,167 18,065 (20,102) % Total $30,708,590 $31,744,327 $34,467,668 $36,173,486 $1,705, % Positions % FTE's % % of Total Citywide FTE's 38.7% 38.5% 38.4% 37.7% 237

242 Fire/E MS Mission To assist the public in the protection of life and property by minimizing the impact of fires, medical emergencies and other potential disasters or events that affect the community and environment. Core Services Perform the management and administration of the Fire Rescue Department budget, policies and procedures providing department-wide leadership and direction. Oversee the daily operations pertaining to Inspections, Prevention, Suppression, Emergency Medical Services (EMS), and Training. Fire/EMS EMS funded in General Fund Emergency Medical Services 58.5 (4702) 57.0 EMS Training 1 (4705) 1.0 EMS-Communication Services 6.16 (4703) 6.16 Fire Chief (.5) Deputy Fire Chief (.5) Fire Equipment Technician (.5) Assistant Fire Chief (1.5) Fire Lieutenant (16.5) Batallion Chief (1.5) Fire-GIS Officer (.5) Firefighter/Paramedic (16)* Senior Office Assistant Lead Medic (14) Driver Engineer/Paramedic (6) Emergency Call Taker (3.85) Telecommunicators (2.31) Assistant Chief Training Officer Administration Communication Services 1.84 (4602) 1.84 Suppression 57 (4801) 55.0 Contract Services 34 (4804) Fire Chief (.5) Deputy Fire Chief (.5) Fire Equipment Technician (.5) Senior Office Assistant(1.0) Emergency Call Taker (1.15) Telecommunicators (.69) Assistant Fire Chief (1.5) Batallion Chief (1.5) Driver Engineer/Paramedic (8) Driver Engineer/EMT (9) Lead Medic (7) Firefighter/Paramedic (25)* Firefighter/EMT Fire Lieutenant (3.5) Fire-GIS Officer (.5) Fire Lieutenant (8)* Driver Engineer/Paramedic Firefighter/Paramedic (10)* Driver Engineer/EMT (5)* Firefighter/EMT (2) Lead Medic (7)* Fire Inspector II *Start date 04/01/07 on the following positions: 8 Firefighter/Paramedics; 4 Lead Medics; 4 Driver Engineers/EMT & 4 Fire Lieutenants. Training 1 (4805) 1.0 Reserves/Volunteers (4806) Inspection 10 (4901) 10.0 Prevention (4902) Cheif Training Officer No Full-time Staff in this Division Fire Marshal Assistant Fire Marshal Fire Inspection Lieutenant Fire Inspector II (3) Fire Inspector I (3) Senior Office Assistant No Staff in this Division Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number 238 Fiscal Year 2007 Annual Budget

243 Fire/E MS (continued) Respond to all types of fire-related emergencies within the City. Oversee various comprehensive training for all fire suppression personnel. Conduct annual Fire inspections on approximately 5,200 existing commercial and residential properties, 800 neighborhood preservation inspections, and fire safety inspections in all public schools. Provide assistance and provide emergency medical care to victims of sudden illness or injury. Receive, process and dispatch both emergency and nonemergency calls for Fire and Emergency Medical Services. Public Service Levels Fire Oversee 188 career and certified reserve/volunteer firefighters; Obtain 90% fractal response of six minutes or less; Respond to a projected 3,800 fire calls; Expend 3,000 hours on fire prevention activities; Conduct 10,000 fire safety inspections; and Maintain six fire pumper engines, one heavy-duty rescue pumper and two ladder trucks. EMS Provide dual-tier emergency medical service maintaining five full-time units 24 hours a day; Assure 24 hours a day, seven days a week operability of six EMS rescue vehicles and two reserve rescue vehicles; Respond to a projected 9,500 emergency medical calls; Obtain 90% fractal response of six minutes or less on all emergency medical calls; and Provide contractual Fire/EMS service to the City of Parkland and provide Fire/EMS to unincorporated Broward County. New Initiatives Customer-Involved Government Parkland Partnership Northwest Response Time Improvements (Page 179) Financial Health & Economic Development Fire Impact Fees (Page 183) Youth Development & Family Values Drowning Prevention Program (Page 193) 239

244 Revenues & Expenditures by Program/Category $ % Fire/EMS Actual Actual Budget Budget change change Revenues: Fire Fund Special Assessment $5,085,355 $5,597,061 $5,715,719 $6,124,937 $409, % Intergovernmental 1,874,981 2,646,092 2,568,157 3,671,411 1,103, % Charges for Services 1,092,505 1,581,891 1,802,783 2,017, , % Fines and Forfeitures 8,816 23,958 19,966 53,772 33, % Other 16,884 70, , ,295 2, % Interfund Transfers , ,500 n/a Sub-Total $8,078,541 $9,919,833 $10,252,014 $12,560,023 $2,308, % EMS-General Fund Emergency Medical Services $1,269,098 $2,209,614 $1,908,615 $2,307,830 $399, % Contract Services 256,244 57,648 10,000 0 (10,000) % Training 57, , , ,500 (64,800) % Sub-Total $1,582,985 $2,392,643 $2,170,915 $2,495,330 $324, % Total $9,661,526 $12,312,476 $12,422,929 $15,055,353 $2,632, % Expenditures: Program Summary Fire Fund Administration $287,302 $316,984 $361,573 $372,917 $11, % Communication Services 82,041 82,843 98, ,235 7, % Suppression 3,826,430 4,411,479 5,055,603 5,756, , % Training 623, , , , , % Inspection 876, ,562 1,062,399 1,144,475 82, % Contract Services (Parkland) 1,152,341 1,959,616 2,094,204 3,068, , % Prevention 30,493 28,977 27,884 35,082 7, % Non-Departmental 437, , ,337 1,082,848 $319, % Sub-Total $7,314,952 $9,214,079 $10,252,014 $12,560,023 $2,308, % EMS-General Fund Emergency Medical Services $4,660,535 $5,522,652 $5,864,030 $6,547,033 $683, % Communication Services 276, , , ,493 23, % Contract Services 402, n/a Training 217, , , ,402 $92, % Sub-Total $5,557,029 $6,093,476 $6,584,257 $7,382,928 $798, % Total Expenditures $12,871,981 $15,307,555 $16,836,271 $19,942,951 $3,106, % Summary By Category Fire Fund Personal $3,957,243 $5,131,446 $5,750,415 $6,855,223 $1,104, % Benefits 1,460,245 1,740,359 2,021,031 2,674, , % Other Expenses 1,303,470 1,436,339 1,717,231 1,922, , % Capital 156,966 89, ,960 24,960 n/a Non-Departmental 437, , ,337 1,082,848 $319, % Sub-Total $7,314,952 $9,214,079 $10,252,014 $12,560,023 $2,308, % EMS-General Fund Personal $3,628,217 $4,024,182 $4,340,924 $4,635,895 $294, % Benefits 1,192,146 1,341,027 1,361,094 1,645, , % Other Expenses 705, , ,239 1,101, , % Capital 31, $0 n/a Sub-Total $5,557,029 $6,093,476 $6,584,257 $7,382,928 $798, % 240 Total $12,871,981 $15,307,555 $16,836,271 $19,942,951 $3,106, % Positions Fire % EMS % Total Positions % FTE's Fire % EMS % Total FTE's % % of Total Citywide FTE's 18.4% 18.6% 18.9% 20.0% Fiscal Year 2007 Annual Budget

245 Performance Measures Fire/EMS Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality ratings; Customer service ratings; Residents' value rating. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain Fire Rescue quality standards contained in the proposal: Fractal response time of eight minutes or less for 90% of all fire 92% 93% 92% 94% 92% 90% 90% Fractal response time of six minutes or less for 90% of all fire calls. 90% 80.5% 90% 81% 90% 73% 90% A minimum of fourteen firefighters on scene within ten minutes 90% of time for all structure fires. 90% 85% 90% 88% 90% 89% 90% No more than 5% of total calls can exceed the fractal response time of ten minutes. 1% 2.70% 1% 2.88% 1% 4.72% 5% A maximum of customer complaints and/or public safety service professional complaints of less than one percent of the total call volume. <1% 0.01% <1% 0.01% <1% 0.03% <1% Medical complaints filed by medical director and/or medical personnel at hospitals will be less than one percent of total call volume. <1% 0.02% <1% 0.01% <1% 0.00% <1% Strategic Priority: Customer-Involved Government KIO: Overall quality ratings; Customer service ratings. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain cycle time for fire inspection process at 12 days days days days days days days days Strategic Priority: Customer-Involved Government KIO: Overall quality ratings. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 3) Provide a minimum of 8 Fla. Firefighter Minimum Standards classes and 4 EMT classes ) Flow test and paint 25% of fire hydrants in City. 25% 24.10% 25% 85% 25% 24% 25% 5) Maintain the percentage of customer who feel safe that the fire department protects them in case of fire at 95%. 95% 97% 95% 98% 95% 99.5% 95% 241

246 Public Works Mission Public Works To support Coral Springs in becoming the nation s premier community in which to live, work and raise a family by providing superior quality facilities, infrastructure and customer-focused services to both internal and external customers. Utilities To provide the City Utilities service area with a reliable and safe water supply that is adequate for all customer needs including fire protection; and to ensure that wastewater is collected and disposed of properly in accordance with all regulations and standards as set forth by the USEPA, Florida Department of Environmental Protection, Broward County Health Department and the Broward County Department of Planning and Environmental Protection. Equipment Services To support all departments of the City by maintaining and repairing all vehicles and equipment in a timely and cost effective manner. Public Works Administrative Services 2.5 (5501) 2.5 Solid Waste Recycling (5502) Streets 23 (5601) 23.0 Facilities Management 6.5 (5801) 6.2 Director of Public Works Public Works Administrator Senior Office Assistant (.5) No Staff in this Division Streets Superintendent Streets Coordinator Crew Leader Equipment Operator II (3) Streets Technician (9) Neighborhood Service Worker (7) Principal Office Assistant Equipment Maintenance 16 (5701) 16.0 Utilities 36.5 ( ) 36.5 Fleet Superintendent Lead Mechanic Automotive Mechanic (12) Principal Office Assistant Service Worker Administration 4.5 (6001) 4.5 Assistant City Manager*(.5) Utilities Superintendent Civil Engineer Principal Office Assistant Office Assistant *Position split with City Manager's Office Water Distribution 9.0 (6002) 9.0 Utilities Coordinator (2) Equipment Operator II Utilities Service Technician (4) Utilities Backflow Technician Utilities Service Worker Water Treatment 15 (6003) 15.0 Chief Water Plant Operator Water Plant Maint. Coordinator Senior Water Plant Operator Water Plant Operator (9) Utilities Mechanic (3) Wastewater Treatment (6004) No Staff in this Division Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number Wastewater Collection 8.0 (6005) 8.0 Utilities Coordinator Equipment Operator II (2) Lift Station Mechanic (2) Utilities Instrumentation Video Inspection Technician Utilities Service Worker 242 Fiscal Year 2007 Annual Budget

247 Public Works (continued) Core Services Public Works Coordinate overall department management, administration and budget. Oversee the contractual responsibilities of the solid waste franchise holder. Perform repair and maintenance of City-owned asphalt streets, bike paths and parking areas. Perform in-house or contract for maintenance, repair, and minor construction of all City buildings. Utilities Perform management, administration, and support for the daily operation of Water Treatment, Water Distribution, Wastewater Collection and Wastewater Treatment. Equipment Services Perform repair and maintenance for all City vehicles including fire, police and small engine equipment as a onestop operation. Perform welding services for other City departments. Prepare specifications for new equipment and vehicle purchases. Provide specialized equipment installation for public safety vehicles. Public Service Levels Maintain over 90 miles of bike paths; Maintain over 222 miles of streets; Resurface ten miles of roadway; Maintain 745 vehicles/equipment and 435 pieces of small engine equipment with an availability rate to using departments of 95%; Maintain 388,135 square feet of City facilities; Clean and maintain over 6,500 drains; and Produce an average of 8.0 million gallons per day of treated water. New Initiatives Customer-Involved Government Increased Fuel Storage and Availability ( Page 181) Rehabilitation of Lift Stations 20A and 20B (Page 181) Restoration of Covered Bridge (Page 181) Financial Health & Economic Development Gas Saving Vehicles (Page 183) Water and Wastewater Cost Study (Page 183) Neighborhood & Environmental Vitality City Water Conservation Practices (Page 188) Meadows & Dells Drainage Improvement (Page 189) Valve Exercising & Dead-End Water Main Flushing (Page 190) 243

248 Revenues & Expenditures by Program/Category $ % Public Works Actual Actual Budget Budget change change Revenues: Administrative Services $0 $0 $0 $0 n/a Solid Waste Recycling 426, , , ,782 67, % Engineering 47,323 18, n/a Total $473,602 $536,996 $409,730 $476,782 $67, % Expenditures: Program Summary Administrative Services $288,427 $323,098 $341,625 $357,311 $15, % Solid Waste Recycling 31,413 32,686 37,717 38, % Sub-Total $319,840 $355,784 $379,342 $395,819 $16, % Streets 2,702,724 2,800,429 2,929,243 3,364, , % Facilities Mgmt. 650, , , ,477 70, % Engineering 373, , n/a Total $4,046,434 $4,195,455 $4,054,361 $4,576,364 $522, % Summary By Category Personal $1,673,782 $1,684,546 $1,537,199 $1,609,653 $72, % Benefits 572, , , ,310 40, % Other Expenses 1,783,174 1,901,826 1,932,368 2,346, , % Capital 16,947 12,301 19,000 13,600 (5,400) % Total $4,046,434 $4,195,455 $4,054,361 $4,576,364 $522, % Engineering Division transferred to Development Services in Fiscal Year 2006 Positions % FTE's % % of Total Citywide FTE's 4.8% 4.6% 4.0% 3.9% Water & Sewer Fund $ % Utilities Actual Actual Budget Budget change change Revenues: Water $6,317,181 $6,476,003 $6,395,000 $6,554,875 $159, % Wastewater 7,946,297 8,058,575 7,987,000 8,186, , % Meter Sales 113,983 22,853 50,000 50, % Charges for Service 56,188 51,174 92,514 75,000 (17,514) % Interest Income 39,716 89,519 85, ,000 15, % Total $14,473,365 $14,698,124 $14,609,514 $14,966,550 $357, % Expenses: Program Summary Administration $281,334 $291,557 $355,805 $462,429 $106, % Water Distribution 685, , , ,018 48, % Water Treatment 1,966,096 2,039,456 2,251,056 2,559, , % Wastewater Treatment 3,656,996 3,988,225 3,858,635 4,122, , % Wastewater Collection 879, , ,074 1,046, , % Sub-Total 7,470,033 7,956,028 8,189,094 9,029, , % Non-Departmental 6,415,728 3,823,408 6,420,420 5,936,576 (483,844) -7.54% Total $13,885,761 $11,779,436 $14,609,514 $14,966,550 $357, % Summary By Category Personal $1,659,194 $1,647,205 $1,799,338 $1,840,790 $41, % Benefits 566, , , ,224 58, % Other Expenses 5,244,642 5,708,222 5,737,607 6,434, , % Capital 0 4,382 6,000 50,000 44, % Sub-Total $7,470,033 $7,956,028 $8,189,094 $9,029,974 $840, % Non-Departmental 6,415,728 3,823,408 6,420,420 5,936,576 (483,844) -7.54% Total $13,885,761 $11,779,436 $14,609,514 $14,966,550 $357, % Positions % FTE's % % of Total Citywide FTE's 4.7% 4.7% 4.5% 4.5% 244 Fiscal Year 2007 Annual Budget

249 Revenues & Expenditures by Program/Category $ % Equipment Services Actual Actual Budget Budget change change Revenues: Fuel/Maint./Chargeback Transfers $4,290,005 $4,485,441 $4,813,000 $5,514,920 $701, % Parkland Fuel/Maintenance Charge ,420 42,000 (10,420) % Interest Income 126, , , ,000 20, % Fund Balance/Ford Warranty 5,218 5, , , % Appropriated Fund Balance 1,938,652 1,918,000 1,482,300 2,640,580 1,158, % Other 69, ,916 25,000 95,441 70, % Total $6,429,258 $6,672,511 $6,764,300 $8,704,521 $1,940, % Expenses: Program Summary Equipment Maintenance $6,220,620 $6,512,998 $6,764,300 $8,704,521 $1,940, % Total $6,220,620 $6,512,998 $6,764,300 $8,704,521 $1,940, % Summary By Category Personal $681,188 $676,368 $758,886 $801,057 $42, % Benefits 225, , , ,504 24, % Other Expenses 912,239 1,103,610 1,486,375 2,037, , % Capital 1,195 3,657 15,000 50,000 35, % Depreciation 2,400,000 2,500,000 2,625,000 2,756, , % Debt Service 62,154 62,154 62,154 70,441 8, % Parkland Maintenance 0 9,875 52,420 42,000 (10,420) % Equipment Purchases 1,938,652 1,918,000 1,482,300 2,640,580 $1,158, % Total $6,220,620 $6,512,998 $6,764,300 $8,704,521 $1,940, % Positions % FTE's % % of Total Citywide FTE's 1.9% 1.9% 2.0% 2.0% 245

250 Performance Measures Public Works Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain the department s overall quality service rating at 93%. 92% 94% 93% 93% 93% 93% 93% 2) Maintain a score of 95% on the quarterly Department of Health Water Plant Inspection Report. N/A 96% N/A 90% n/a 95% 95% 3) Number of complaints from residential customers about Waste Management per 10,000 pickups. N/A N/A <6 1.4 <6 2.6 <6 Strategic Priority: Customer-Involved Government KIO: Overall quality rating; Employee satisfaction rating. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 4) Maintain all vehicles/equipment to provide a 95% availability rate citywide. 96% 97.60% 96% 97% 96% 91% * 95% 5) Complete routine Facilities work orders within 15 working days 89% of the time. N/A N/A 90% 89% 89% 94% 89% *Availability rate affected by Hurricane Wilma. Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Workload Objective: Goal Actual Goal Actual Goal Actual Goal 6) Dedicate 35% of Streets Division s available staff hours to Preventive Maintenance of City infrastructure. 35% 39% 35% 39% 35% 39% 35% Strategic Priority: Customer-Involved Government; Neighborhood & Environmental Vitality KIO: Overall quality rating. Measurement Type: Demand Objective: Goal Actual Goal Actual Goal Actual Goal 7) Average less than 9.79 mgd of wastewater flow on a quarterly basis. < < < <9.79 8) Residential water usage per capita (for Coral Springs Water District) <123 N/A N/A N/A N/A N/A N/A gal/day 246 Fiscal Year 2007 Annual Budget

251 Economic Development Mission Committed to implementing a program, which through careful economic planning and public/private sector cooperation, will diversify the economic base, consistent with the City s quest to become the premier community to live, work and raise a family. Economic Development Assistant City Manager (Funded in 0501 and 6001) Economic Development (6500) Core Services Encourage new corporate investment through relocations or expansions within Coral Springs by leveraging public resources with the private sector through the City s Business Incentive Program. Maintain property listing data bank of all retail, office and industrial properties in Coral Springs. Coordinate Coral Springs protocol activities and responsibilities relating to foreign dignitaries. Continue to serve as a liaison between relocating/ expanding companies and the City s one-stop shopping for development services program. Public Service Levels Implement Economic Development Foundation Business Plan; Increase commercial and industrial tax base by $59 million; Create 457,380 square feet of new industrial and commercial space; Create 938 new jobs and attract or expand five companies; and Increase community satisfaction rating to 90% and increase a 90% client satisfaction rating. Center Number = Department/Division Number 247

252 Performance Measures Economic Development Strategic Priority: Financial Health & Economic Development KIO: Residents value rating; Maintain City AAA bond ratings; Non-residential value as percent of total taxable value Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Increase non-residential tax base by $59 million annually. $30M $61M $17M $92M $17M $143M $59M Strategic Priority: Financial Health & Economic Development KIO: Percentage increase of operating millage rate. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain rate of return for City in economic development incentives. (Excludes Rooms To Go) $50 $ $225 $ $225 $225 (est) $225 Strategic Priority: Financial Health & Economic Development KIO: Residents value rating; Maintain City AAA bond ratings. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 3) Attract or expand 5 projects and generate 938 new jobs through business incentive programs. 1,200 1, , Fiscal Year 2007 Annual Budget

253 Sportsplex/ Te nnis Mission To serve as a sports and entertainment destination to the residents of Coral Springs and Northwest Broward by providing sports, recreational and special event activities; and be an exceptional tennis service team by providing quality services, well-maintained facilities and a customer focused staff. Core Services Administer the various concession agreements. Coordinate the activities of the different facilities and activities in the park. Provide high quality athletic facilities for school and resident use. Maintain safe and clean tennis facilities. Provide programs for all levels of tennis players. Sportsplex/Tennis Sportsplex 1 (7810) 1.0 Athletics 5 (7812) 5.0 Cypress Tennis 1 (8401) 1.0 Tennis Center 2 (8409) 2.0 Executive Director of Sportsplex Parks & Recreation Coordinator Parks & Recreation Technician Maintenance Worker (3) Executive Assistant Parks & Recreation Coordinator Parks Lead Worker Left Number Right Number Center Number = Number of Positions = Number of FTE's (Full-Time Equivalent) = Department/Division Number 249

254 Sportsplex/ Tennis (continued) \Public Service Levels Host 115,000 tennis players; and Host 80 special events. New Initiatives Strength in Diversity International Soccer Fest (Page 195) Revenues & Expenditures by Program/Category $ % Sportsplex/Tennis Actual Actual Budget Budget change change Revenues: Sportsplex $130,636 $127,440 $150,280 $150,490 $ % Athletic Complex 0 52,700 46,208 50,217 4, % Cypress Tennis 119, , , ,770 4, % Tennis Center 239, , , , % Total $490,228 $591,868 $589,648 $598,824 $9, % Expenditures: Program Summary Sportsplex $503,650 $716,426 $811,919 $850,642 $38, % Cypress Tennis 193, , , ,772 2, % Tennis Center 492, , , ,305 35, % Total $1,188,954 $1,457,212 $1,605,311 $1,681,719 $76, % Summary By Category Personal $472,884 $586,179 $628,831 $640,511 $11, % Benefits 151, , , ,846 12, % Other Expenses 548, , , ,362 54, % Capital 16,130 5,512 7,500 5,000 (2,500) % Total $1,188,954 $1,457,212 $1,605,311 $1,681,719 $76, % Positions % FTE's % % of Total Citywide FTE's 0.9% 1.3% 1.1% 1.1% 250 Fiscal Year 2007 Annual Budget

255 Performance Measures Sportsplex Strategic Priority: Financial Health & Economic Development KIO: Percentage increase of operating millage rate. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 1) Generate a minimum of $140,000 in revenue from Sportsplex concessionaires. $115K $130,636 $140K $157,440 $140K $196,868 $140K Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 2) Number of special events and activities hosted at Sportsplex * ** 80 *Due to construction activities at Sportsplex related to Coral Glades High, the special event area was closed for the 2nd half of the year. **Due to Hurricane Wilma cleanup, special event area was closed for over 6 months. Tennis Strategic Priority: Financial Health & Economic Development KIO: Percentage increase of operating millage rate. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 1) Increase combined cost recovery ratio to 60%. 60% 53% 60% 57% 60% 57% 60% Strategic Priority: Customer-Involved Government KIO: Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain customer services ratings: Tennis Center 90% 90% 100% 90% 95% 90% 87% 90% Cypress Park 90% 90% 100% 90% 86% 90% 92% 90% 3) Increase membership base at Cypress Park to ) Maintain membership turnover at 30% or less. 30% 26% 30% 20% 30% 26% 30% 251

256 Parks & Recreation Mission To provide exceptional leisure opportunities and provide City Government support in reaching the City Commission s Strategic Priorities. These services will include quality, safety, diversity and will exceed our customers expectations. Core Services Manage new park construction and existing facility enhancements. Coordinate overall management of Parks & Recreation divisions. Coordinate and secure sponsorships and advertising. Parks & Recreation Cypress Park 10 (8101) 10.0 Mullins Park 13 (8102) 13.0 North Community Park 8 (8103) 8.0 Neighborhood Parks 14 (8116) 14.0 Parks Superintendent Parks & Recreation Coordinator Parks Technician Parks Lead Worker Maintenance Worker (6) Director of Parks & Recreation Parks & Recreation Associate Parks & Recreation Coordinator Maintenance Worker (6) Parks Technician (2) Parks Lead Worker Office Assistant Parks & Recreation Coordinator Parks Lead Worker Parks Technician Maintenance Worker (5) Parks & Recreation Coordinator Parks Lead Worker Parks Technician Maintenance Worker (10) Senior Office Assistant Beautification 1 (8117) 1.0 Landscape 12 (8118) 12.0 Irrigation 8 (8119) 8.0 Environmentally Sensitive Land 1 (8121) 1.0 Parks & Recreation Coordinator Parks & Recreation Coordinator Parks Lead Worker Parks Technician Maintenance Worker (9) Parks & Recreation Coordinator Parks Technician (2) Maintenance Worker (5) Parks & Recreation Coordinator Activity Center 1 (8204) 1.0 Recreation Services 5 (8205) 5.0 Summer Recreation 1 (8208) 1.0 Transportation 1 (8209) 1.0 Parks & Recreation Associate Parks & Recreation Coordinator (3) Parks & Recreation Associate Office Assistant Recreation Superintendent Bus Driver Left Number = Number of Positions Right Number = Number of FTE's (Full-Time Equivalent) Center Number = Department/Division Number 252 Fiscal Year 2007 Annual Budget

257 Parks & Recreation (continued) Prepare grants, inter-local, reciprocal use, and lease agreements. Install, repair, and maintain irrigation systems, landscaping, and athletic field turf. Develop, implement, and monitor the budget and strategic plan for Parks & Recreation. City Representative to Sports Groups, Kreul Classic, and Sports Coalition Committee. Negotiate reciprocal use agreements with schools, both public and private. Revenue collection for permits, rentals, clinics, summer recreation and other programs. Provide programming for seniors, teens, special needs populations, preschoolers, after-school, summer recreation, at-risk youth and all others. Provide community and senior bus service. Public Service Levels Maintain quality athletic fields and courts for over 1,150 organized sports teams; Maintain 49 parks totaling 765 acres; and Accommodate over 4,000,000 park visitors to all sites. New Initiatives Neighborhood & Environmental Vitality Evening Parks Maintenance Improvements (Page 189) Entryway Signs Phase II (Page 189) Youth Development & Family Values Teen Programming (Page 193) Parent Support Partnerships (Page 193) Traffic, Mobility & Connectivity Linear Parks (Page 198) 253

258 Revenues & Expenditures by Program/Category $ % Parks & Recreation Actual Actual Budget Budget change change Revenues: Parks Cypress Park $34,638 $36,831 $36,000 $35,215 ($785) -2.18% Mullins Park 309, , , ,129 ($12,736) -3.45% North Community Park 30,738 35,174 31,416 32,828 $1, % Neighborhood Parks 48,651 53,289 52,890 51,919 ($971) -1.84% Sub-Total $423,560 $445,506 $489,171 $476,091 ($13,080) -2.67% Recreation Mullins Activity Center 47,734 60,887 49,819 52,060 $2, % Recreation Center 21,096 21,863 27,000 21,566 ($5,434) % Summer Recreation 628, , , ,000 $0 0.00% Transportation Services* 147, , , ,239 $8, % Gymnasium 291, , , ,942 ($10,181) -3.37% Sub-Total $1,136,626 $1,145,496 $1,177,142 $1,171,807 ($5,335) -0.45% *Includes Community Bus Program Revenues Total $1,560,186 $1,591,002 $1,666,313 $1,647,898 ($18,415) -1.11% Expenditures: Program Summary Parks Cypress Park $971,005 $1,106,639 $1,115,749 $1,218,586 $102, % Mullins Park 1,323,287 1,322,447 1,450,612 1,538,080 $87, % North Community Park 625, , , ,016 $13, % Neighborhood Parks 1,086,840 1,083,152 1,221,015 1,278,506 $57, % Beautification 671, , , ,289 $40, % Landscape 724, , , ,449 $60, % Irrigation 485, , , ,602 $38, % Environment Sensitive Land 83,065 63, , ,265 $42, % Sub-Total $5,970,676 $6,185,874 $6,809,805 $7,252,793 $442, % Program Summary Recreation Activity Center $91,601 $83,980 $100,957 $103,005 $2, % Recreation Services 384, , , ,047 $21, % Summer Recreation 538, , , ,754 $20, % Transportation Services 329, , , ,820 $14, % Gymnasium 377, , , ,187 ($3,918) -0.92% Sub-Total $1,721,249 $1,744,002 $2,035,795 $2,089,813 $54, % Total $7,691,925 $7,929,876 $8,845,600 $9,342,606 $497, % Summary By Category Parks Personal $2,386,632 $2,472,175 $2,660,570 $2,782,079 $121, % Benefits 939, ,491 1,099,976 1,196,079 $96, % Other Expenses 2,631,013 2,681,792 3,020,759 3,251,635 $230, % Capital 13,843 34,416 28,500 23,000 ($5,500) % Sub-Total $5,970,676 $6,185,874 $6,809,805 $7,252,793 $442, % Summary By Category Recreation Personal $709,969 $742,399 $863,815 $898,509 $34, % Benefits 145, , , ,907 $9, % Other Expenses 865, , , ,397 $13, % Capital 1,000 5,701 12,000 8,000 ($4,000) % Sub-Total $1,721,249 $1,744,002 $2,035,795 $2,089,813 $54, % Total $7,691,925 $7,929,876 $8,845,600 $9,342,606 $497, % Positions Parks % Recreation % Total Positions % FTE's Parks % Recreation % Total FTE's % % of Total Citywide FTE's 9.5% 9.4% 9.3% 9.2% 254 Fiscal Year 2007 Annual Budget

259 Performance Measures Parks & Recreation Parks Strategic Priority: Customer-Involved Government; Youth Development & Family Values; Financial Health & Economic Development KIO: Overall quality rating; Customer service rating; Residents value rating; Number of middle school after-school programs offered. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain the quality service rating for Recreation/Athletic Facilities at 95% 87% 94% 94% 98% 95% 95% 95% 2) Maintain customer service rating at 95%. 98% 92% 95% 93% 95% 95% 95% 3) Maintain the daytime safety rating of neighborhood parks at 90%. 89% 88% 89% 99% 89% 97% 90% Recreation Strategic Priority: Customer-Involved Government; Youth Development & Family Values KIO: Overall quality rating; Number of middle school after-school programs offered. Measurement Type: Demand Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain program participation of at-risk youth at 8,000. Includes Weight Training, Night Court and Teen Concerts 7,200 8,654 7,500 8,758 7,500 8,053 8,000 Strategic Priority: Customer-Involved Government; Neighborhood & Environmental Vitality KIO: Overall quality rating; Customer service rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 2) Maintain customer service rating of summer recreation program at 98%. 98% 98% 98% 97% 98% 98% 98% 3) Number of visitors participating in tours of 2 ESL sites (excluding Earth Fest) N/A N/A N/A 130 N/A Strategic Priority: Financial Health & Economic Development KIO: Residents Value Rating; Percentage increase in operating millage rate. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 4) Maintain cost recovery ratio for the Recreation Division at 58%. 57% 67.70% 58% 66.5% 58% 73% 58% 255

260 Aquatics Mission To be the premier Aquatic Service Team in South Florida focused on exceeding customer expectations through a philosophy of providing quality services, well-maintained facilities and customer friendly and attentive staff. To provide City government support in reaching the City Commission s priorities and initiatives. Core Services Manage Aquatics Department. Provide safe environment for family recreational and organized swimming use of pools. Permit and supervise private rentals and camps. Provide general maintenance to buildings, grounds and pools. Perform mandated water chemistry and filtration standards to meet compliance with Florida Department of Health. Administer 40-year lease and Inter-local Agreements with Broward County School Board. Coordinate and supervise high school sanctioned events as outlined in 40-year Lease Agreement. Coordinate and oversee a variety of swimming, dry land, and community awareness programs as determined by customers needs. Coordinate and oversee a full-service wellness program and fitness area. Petition for national and international level aquatic competitions creating exposure and economic impact to City and facility. Aquatics Cypress Pool 3 (8301) 3.0 Parks and Recreation Coordinator Parks and Recreation Associate (2) Mullins Pool 3 (8302) 3.0 Parks and Recreation Associate (3) Aquatic Complex 11 (8303) 11.0 Director of Aquatics Parks and Recreation Coordinator Parks Technician Parks and Recreation Associate (7) Senior Office Assistant Left Number Right Number Center Number = Number of Positions = Number of FTE's (Full-Time Equivalent) = Department/Division Number 256 Fiscal Year 2007 Annual Budget

261 Aquatics (continued) Public Service Levels Accommodate 500,000 Aquatic Complex participants and visitors. Conduct 32,000 swim classes annually to over 4,000 participants. Maintain ten pools, 7,500 sqare foot fitness center, a full service swim shop and three concession stands. Revenues & Expenditures by Program/Category $ % Aquatic Services Actual Actual Budget Budget change change Revenues: Cypress Pool $153,374 $142,901 $156,100 $156,100 $0 0.00% Mullins Pool 22,442 42,904 53,000 55,750 2, % Aquatics Complex 930,163 1,106, , ,900 47, % Total $1,105,979 $1,292,265 $1,122,560 $1,172,750 $50, % Expenditures: Program Summary Cypress Pool $221,947 $251,019 $332,808 $345,670 $12, % Mullins Pool 185, , , ,720 19, % Aquatics Complex 1,351,140 1,505,143 1,516,325 1,646, , % Total $1,758,174 $1,961,732 $2,124,797 $2,286,460 $161, % Summary By Category Personal $817,409 $821,519 $985,063 $1,008,815 $23, % Benefits 251, , , ,597 22, % Other Expenses 674, , , , , % Capital 15,206 22,283 23,000 18,500 (4,500) % Total $1,758,174 $1,961,732 $2,124,797 $2,286,460 $161, % Positions % FTE's % % of Total Citywide FTE's 2.2% 2.2% 2.1% 2.1% 257

262 Performance Measures Aquatics Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Customer service rating; Residents value rating. Measurement Type: Efficiency Objective: Goal Actual Goal Actual Goal Actual Goal 1) The combined cost recovery for the Aquatic Services Division: Aquatic Complex maintain at 50%. 41% 70.50% 45% 80% 45% 68% 50% Services Division maintain at 40%. 40% 64.50% 40% 68% 40% 60% 40% Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Customer service rating; Residents value rating. Measurement Type: Demand Objective: Goal Actual Goal Actual Goal Actual Goal 2) Increase members and reduce member turnover: at the Aquatic Complex maintain at 5,800 and maintain membership 5,200 5,711 5,200 6,302 5,200 5,450 5,800 turnover at 49%. 49% 47.80% 49% 45% 49% 39% 49% at Cypress Pool average daily pool usage at at Mullins Pool average daily pool usage at N/A* *pool closed during construction Strategic Priority: Customer-Involved Government; Financial Health & Economic Development KIO: Overall quality rating; Employee satisfaction; Customer service rating; Residents value rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 3) Maintain customer service ratings: Aquatic facility-maintain rating at 92%. 92% 94% 92% 98% 92% 96% 92% Cypress Park Pool-maintain rating at 92%. 92% 93.50% 92% 98% 92% 98% 92% Mullins Park Pool-maintain rating at 92%. 92% 98% 92% 99% 92% 98% 92% 258 Fiscal Year 2007 Annual Budget

263 Coral Springs Charter School Mission To provide students with ample opportunity to achieve academic excellence and personal success. To facilitate this learning process by providing a safe, challenging, entrepreneurial, and nurturing environment that instills a lifelong desire for learning and actively taking part in life s opportunities. Core Services Adhere to the Sterling Award for Organizational Performance Excellence criteria, in secondary education, through exemplifying excellence in international finance, business, law, and entrepreneurship education. Engage students, faculty, families, and community in a sustained learning process. Revenues & Expenditures by Program/Category $ % Charter School Actual Actual Budget Budget change change Revenues: Tuition $9,527,526 $10,124,848 $10,280,380 $11,194,911 $914, % Total $9,527,526 $10,124,848 $10,280,380 $11,194,911 $914, % Expenditures: Program Summary Charter School $9,062,072 $9,848,300 $10,280,380 $11,194,911 $914, % Total $9,062,072 $9,848,300 $10,280,380 $11,194,911 $914, % Summary By Category Operating Expenses $7,728,280 $8,261,957 $8,803,680 $9,894,911 $1,091, % Transfer to General Fund-Lease 1,200,000 1,200,000 1,200,000 1,300, , % Working Capital Loan 133, , ,700 0 (276,700) % Total $9,062,072 $9,848,300 $10,280,380 $11,194,911 $914, % 259

264 Performance Measures Charter School Strategic Priority: Excellence in Education; Customer-Involved Government KIO: Achieve gains in math/reading mean scale score at Coral Springs Charter School; Overall quality rating. Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) FCAT scores will be greater than or equal to the average scores in Coral Springs. Middle School-Writing Middle School-Reading Middle School-Math High School-Writing High School-Reading High School-Math ) Parents will agree that their children are safe in school 86% of the time. 86% 88% 86% 88% 86% 87% 86% Middle School 90% High School 95% 3) No more than 15% attrition from the beginning of the year to the beginning of the next year (adjusted for mobility and cause). 15% 11% 15% N/A 15% 10% 15% 4) Parents will agree I intend to re-enroll my child for the next school year 86% of the time. 86% 95% 86% 98% 86% 87% 86% 5) Parents will agree I would recommend the Charter School to a friend 90% of the time. 90% 93% 90% 86% 90% 89% 90% 6) Budgetary requirements stipulated in the contract will be met. $0 $0 $0 $0 $0 $0 $0 260 Fiscal Year 2007 Annual Budget

265 Coral Springs Center for the Arts Mission To provide a diverse schedule of programming for all residents, reduce the deficit of the venue and deliver high quality customer service to all. Core Services Provide the following: Coordinate event management and production; Program national tours; Provide theater and meeting room rentals; Facilitate Museum exhibitions, programming and events; Box office services; and Catering Services and Concessions. Public Service Levels Hosts 365 meetings; Museum hosts 105 events and 190 classes; Accommodate over 122,000 theater and 35,000 museum attendants. Revenues & Expenditures by Program/Category $ % Center for the Arts Actual Actual Budget Budget change change Revenues: PFM Shared Revenues $206,148 $0 $245,000 $245,000 $0 0.00% Interfund Transfers Museum Subsidy $61,948 $63,000 $63,000 $63,000 $0 0.00% CIP $58,535 $53,625 $0 $0 $0 n/a Theater Subsidy $595,000 $595,000 $495,000 $495,000 $0 0.00% Total $921,631 $711,625 $803,000 $803,000 $0 0.00% Expenses: Program Summary Coral Springs Center For The Arts $897,905 $727,514 $803,000 $803,000 $0 0.00% Total $897,905 $727,514 $803,000 $803,000 $0 0.00% 261

266 Performance Measures Center for the Arts Strategic Priority: Financial Health & Economic Development KIO: Residents value rating; Maintain City AAA bond ratings Measurement Type: Effectiveness Objective: Goal Actual Goal Actual Goal Actual Goal 1) Maintain net annual income at $475,000. $335K $450K $335K $105K $335K $471K * $475K ** 2) Increase gross ticket sales to $2.75 M. $2.25M $2.25M $2.5 M $2.58 M $2.5 M $1.8M $2.75M * Subsidy reduced by $100,000 in Fiscal Year ** Subsidy reduced by $150,000 in Fiscal Year Fiscal Year 2007 Annual Budget

267 Schedules & Summaries The City s budget resolution, property tax information, budget summaries for all funds including a debt service maturity schedule, staffing schedules, abbreviations & acronyms, glossary of terms and index. Schedules & Summaries

268 Schedules & Summaries Contents Budget Resolution Budget Ordinance Revenue and Expenditure Fund Summaries General Fund Summary Fire Fund Summary Water & Sewer Fund Summary Health Fund Summary General Insurance Fund Summary Coral Springs Charter School Fund Summary Coral Springs Center for the Arts Fund Summary Conference Center Fund Summary Public Art Fund Summary Equipment Services Fund Summary Pension Fund Summary Debt Service Fund Summary Debt Service Maturity Schedules Staffing Staffing Summary All Departments by Fund Total Positions By Department Fiscal Year Detail of Positions by Department and Division City Manager s Office Human Resources Financial Services Information Services City Attorney Development Services Administration Development Services Engineering Development Services Code Enforcement Development Services Community Development Development Services Building Police Fire/EMS Public Works Public Works Equipment Services Public Works Utilities Parks & Recreation Sportsplex/Tennis Aquatics Abbreviations & Acronyms Glossary of Terms Index

269 Budget Resolution RESOLUTION NO A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CORAL SPRINGS ADOPTING, CERTIING, AND LEVYING A MILLAGE RATE OF $ ON TANGIBLE PERSONAL PROPERTY AND ASSESSED REAL PROPERTY LOCATED WITHIN THE MUNICIPAL LIMITS OF THE CITY OF CORAL SPRINGS, FLORIDA AND ESTABLISHING A DEBT SERVICE MILLAGE RATE OF $0.2134, FOR FISCAL YEAR ; PROVIDING FOR AN EFFECTIVE DATE WHEREAS, the City Commission of the City of Coral Springs under the laws of Florida, is authorized to levy ad valorem taxes to support the operation of its local government; and WHEREAS, pursuant to law, the City has conducted public hearings and workshops in review of its proposed General Fund budget, as well as the proposed millage rate to balance said budget; and WHEREAS, the citizens of the City of Coral Springs previously approved General Obligation Bonds in 1979, 1986, 1994, 1995, 1998 and 2006 for public improvements; and WHEREAS, a budget has been prepared estimating General Fund expenditures of $92,695,732 and General Fund revenues of $92,695,732 of the, for the ensuing year, with detailed information, including revenue to be derived from sources other than ad valorem levy, and the City Manager has made a recommendation as to the amount necessary to be appropriated for the ensuing year; and WHEREAS, pursuant to Chapter 200, Florida Statutes, a method is prescribed for fixing the millage for the purpose of establishing the basis for the collection of said funds; and WHEREAS, the City Commission has simultaneously determined that a $ mills ad valorem tax on tangible personal property and assessed real property will produce revenues in a total amount of $34,883,030 to provide for its General Operating Budget and the City Commission has also determined that a debt service millage rate of $ will produce revenues in a total amount of $1,922,779 to provide for its General Obligation Debt Service; 264 Fiscal Year 2007 Annual Budget

270 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF CORAL SPRINGS, FLORIDA: Section 1. That for Fiscal Year , which begins October 1, 2006, and expires on September 30, 2007, there is hereby levied $ mill tax on all tangible personal property and assessed real property located within the municipal limits of the City of Coral Springs, Florida, for the General Operating Fund for the City of Coral Springs, and there is hereby levied a $ mill tax on all tangible personal property and assessed real property located within the municipal limits of the for the General Obligation Debt. Section 2. That the General Operating Fund $ millage rate hereby established is more than the rolled-back rate of $ by $ mills or 14.52%. Section 3. Effective Date. This resolution shall become effective upon adoption. PASSED AND ADOPTED the 19th day of September CITY OF CORAL SPRINGS, FLORIDA ATTEST: SCOTT J. BROOK, MAYOR PETER M. J. RICHARDSON, CRM, CITY CLERK Unanimous X Motion/2nd Yes No Mayor Brook Vice Mayor Gold _X Commissioner Boccard X_ Commissioner Bruck Commissioner Mena 265

271 Budget Ordinance ORDINANCE NO AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF CORAL SPRINGS, FLORIDA, FINALIZING AND ADOPTING THE ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR , REVIEWED, MODIFIED AND APPROVED BY THE CITY COMMISSION AT MEETINGS HELD ON JULY 19, 2006, SEPTEMBER 13, 2006, AND SEPTEMBER 19, 2006, WHICH INCLUDES THE BUDGET FOR THE GENERAL FUND, WATER AND SEWER, FIRE, CHARTER SCHOOL, CORAL SPRINGS CENTER FOR THE ARTS, PUBLIC ART, DEBT SERVICE; THE HEALTH & LIABILITY, CONFERENCE CENTER, EQUIPMENT SERVICES AND CAPITAL IMPROVEMENT PROGRAM FUNDS; PROVIDING THAT IN THE EVENT A VARIATION FROM THE TOTAL BUDGET IS OR BECOMES NECESSARY, THIS ORDINANCE SHALL BE AMENDED ONLY BY A SUBSEQUENT ORDINANCE CONSISTENT WITH CHAPTER 166, FLORIDA STATUTES, THE CHARTER AND CODE OF ORDINANCES OF THE CITY OF CORAL SPRINGS, FLORIDA; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICT; PROVIDING FOR AN EFFECTIVE DATE WHEREAS, in accordance with the City Charter and all the laws of the State of Florida, the City Manager has presented to the City Commission proposed budgets for Fiscal Year for the General Fund, the Water and Sewer, the Fire, the Charter School, the Coral Springs Center For the Arts, Public Art, Debt Service, the Health & Liability; the Conference Center; the Equipment Services Funds and adopted a Capital Improvement Program (C.I.P.) for the General, Water and Sewer, Fire, Charter School, Coral Springs Center For the Arts, Public Art, Conference Center, Equipment Services and Tree Preservation Funds; and WHEREAS, pursuant to law, the City Commission has conducted public workshop meetings as well as public hearings to review said budgets and to accept the recommendations of the citizenry relative to the adoption of said budgets; and WHEREAS, pursuant to said meetings and public hearings and after consideration of the recommendations of its citizenry, the City Commission on this date, September 19, 2006, has finalized its General Fund, Water and Sewer, Fire, Charter School, Coral Springs Center For the Arts, Public Art, Debt Service, the Health & Liability, Conference Center and Equipment 266 Fiscal Year 2007 Annual Budget

272 Services Funds, and adopted a Capital Improvement Program (C.I.P.) for the General, Water and Sewer, Fire, Charter School, Coral Springs Center For the Arts, Public Art, Conference Center, Equipment Services and Tree Preservation Funds for Fiscal Year , that is, October 1, 2006 through September 30, 2007; and WHEREAS, the City Commission acknowledges that said finalized budgets reflect $92,695,732 in estimated expenditures and $92,695,732 in estimated revenues for the General Fund; $14,966,550 in estimated expenditures and $14,966,550 in estimated revenues for the Water and Sewer Fund; $12,560,023 in estimated expenditures and $12,560,023 in estimated revenues for the Fire Fund; $11,194,911 in estimated expenditures and $11,194,911 in estimated revenues for the Charter School Fund; $803,000 in estimated expenditures and $803,000 in estimated revenues for the Coral Springs Center For the Arts Fund; $241,500 in estimated expenditures and $241,500 in estimated revenues for the Public Art Fund; establishes a Debt Service Fund of $6,712,657; revenue and expenditures for the Health & Liability Funds in the amount of $12,508,164; establishes a Conference Center Fund of $180,000; revenue and expenditures for the Equipment Services Funds in the amount of $8,704,521; and adopting a Capital Improvement Program (C.I.P.) for the General, Water and Sewer, Fire, Charter School, Coral Springs Center For the Arts, Public Art, Conference Center, Equipment Services, and Tree Preservation Trust Funds for a total amount of $31,289,749. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF CORAL SPRINGS, FLORIDA: Section 1. Each and all of the foregoing "Whereas" clauses are true and correct and are incorporated herein. Section 2. That the Annual Operating Budget Fiscal Year , reviewed and approved by the City Commission on July 19, 2006, copy of said budget being attached hereto and made a part hereof, as Exhibit A, as specifically as if set forth herein and as revised on September 13, 2006 and September 19, 2006, and is hereby established and adopted as the City of Coral Spring s final Annual Operating Budget for Fiscal Year

273 Section 3. That the Annual Operating Budget Fiscal Year establishes limitations on expenditures/expenses by fund total. Said limitation meaning that the total sum allocated to each fund for total expenditures/expenses may not be increased without specific authorization by a duly enacted Resolution and/or Ordinance effecting such amendment or transfer. However, specific activity/departmental amounts within a fund may be exceeded so long as excesses exist in other activities/departments within said fund. Section 4. That the Capital Improvement Program Budget, Fiscal Years for the General, Water and Sewer, Fire, Charter School, Coral Springs Center For the Arts, Public Art, Conference Center, Equipment Services and Tree Preservation Trust Funds, reviewed and approved by the City Commission on July 19, 2006, as revised on September 13, 2006 and September 19, 2006, is hereby adopted by the City Commission of the City of Coral Springs and attached hereto and incorporated herein as Exhibit B as specifically as set forth herein. This includes, approving in concept, subject to annual review, the Capital Improvement Plan for Fiscal Years Section 5. That when the City of Coral Springs receives monies from any source, be it private or governmental, by Grant, Gift, or otherwise, to which there is attached as a condition of acceptance, any limitation regarding the use or expenditure of the monies received, the funds so received need not be shown in the Annual Budget nor shall said budget be subject to amendment or expenditure as a result of disbursed and applied toward the purposes for which the said funds were received. To ensure the integrity of the Operating Budget, and the integrity of the monies received by the City under Grants or Gifts, all monies received as contemplated above must, upon receipt, be segregated and accounted for based upon generally accepted accounting principles and, where appropriate, placed into separate and individual trust and/or escrow accounts from which any money drawn may only be disbursed and applied within the limitations placed upon the Gift or Grant as aforesaid. Section 6. That in the event a variation from the total budget appropriation is or becomes necessary, such variations shall only become legally effective upon the adoption of an amending 268 Fiscal Year 2007 Annual Budget

274 Ordinance consistent with Chapter 166, Florida Statutes, the Charter and Code of Ordinances of the. Section 7. Repeal of Conflicting Ordinances. All prior ordinances or resolutions or parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Section 8. Severability. Should any part, term or provision of this Ordinance be by the courts decided to be invalid, illegal or in conflict with any law of this State, the validity of the remaining portions or provision shall not be affected thereby. Section 9. Effective Date. This Ordinance shall become effective on October 1, PASSED FIRST READING THE 13 th DAY OF SEPTEMBER PUBLISHED THE _31ST DAY OF AUGUST PASSED SECOND READING THE 19th DAY OF SEPTEMBER ATTEST: Scott J. Brook, Mayor PETER M. J. RICHARDSON, CRM, City Clerk Unanimous X_ Motion/2nd Yes No Mayor Brook Vice Mayor Gold Commissioner Boccard X Commissioner Bruck X Commissioner Mena 269

275 General F und Summary Revenues General Operating $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Ad Valorem Taxes $24,633,008 $27,055,409 $30,243,419 $34,883,030 $4,639, % Solid Waste Assessment 817, , , ,607 42, % Franchise Fees: Electricity 6,183,409 6,507,760 5,950,000 7,400,000 1,450, % Solid Waste 1,192,555 1,266,898 1,280,000 1,332,740 52, % Towing 18,365 19,322 16,000 16, % Subtotal - Franchise Fees 7,394,329 7,793,980 7,246,000 8,749,300 1,503, % Utility Service Taxes: Electricity 6,845,896 7,129,381 7,050,000 7,050, % Water 1,393,050 1,359,096 1,480,300 1,509,906 29, % PEG Revenues 34,702 37,338 87,375 57,000 (30,375) % Propane/Natural Gas 131, , , ,500 4, % Subtotal - Utility Taxes 8,404,666 8,672,235 8,753,112 8,756,406 3, % State Intergovernmental Revenues: Communications Services Tax 5,874,328 5,778,167 5,750,000 5,750, % Shared Revenues 2,851,997 3,627,638 3,500,000 4,050, , % Alcoholic Beverages 43,344 43,111 39,765 40,958 1, % Sales Tax 7,189,765 7,582,756 7,550,000 8,200, , % Municipal Rebate 35,335 36,148 36,038 37,119 1, % Subtotal State Intergovernmental 15,994,769 17,067,820 16,875,803 18,078,077 1,202, % Miscellaneous Grants 45, ,000 0 (80,000) % Community Bus Program Revenues 145, , , ,104 7, % Local Option Gas Tax 2,208,707 2,228,310 2,475,000 2,190,375 (284,625) % Public Safety E , , , ,000 32, % Resource Recovery Distribution 407, , n/a One Cent Gas Tax 149, , , ,387 1, % Subtotal Other Intergovernmental 3,137,767 3,057,106 2,976,817 2,653,866 (322,951) % Subtotal Intergovernmental 19,132,536 20,124,926 19,852,620 20,731, , % Licenses and Permits: Building Permits 1,647,994 2,232,753 2,050,000 2,400, , % Rebillable Overtime 45,231 61,938 38,000 26,500 (11,500) % Engineering Permits 47,323 18,912 43,432 41,500 (1,932) -4.45% Waste Hauling Permits 2,222 17,814 1,600 12,000 10, % Subtotal Permits 1,742,770 2,331,417 2,133,032 2,480, , % Occupational Licenses 1,192,737 1,392,506 1,261,750 1,300,000 38, % Subtotal Licenses & Permits 2,935,507 3,723,923 3,394,782 3,780, , % Charges For Services: Recreation Athletics Cypress Park 34,638 36,830 36,000 35,215 (785) -2.18% Mullins Park 309, , , ,129 (12,736) -3.45% North Community Park (Park 31/35) 30,738 35,175 31,416 32,830 1, % Neighborhood Parks 48,651 53,289 52,890 51,919 (971) -1.84% 270 Fiscal Year 2007 Annual Budget

276 General F und Summary (continued) $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Recreation Activity Center 47,734 60,887 49,819 52,061 2, % Recreation Services 21,097 21,864 27,000 21,568 (5,432) % Summer Recreation 628, , , , % Transportation 2,720 3,080 3,000 3, % Gymnasium 291, , , ,944 (10,179) -3.37% Aquatics Cypress Pool 153, , , , % Mullins Pool 22,441 42,903 53,000 55,750 2, % Aquatics Complex 930,163 1,106, , ,900 47, % Sportsplex 130, , , ,707 4, % Tennis Tennis Center 239, , , , % Cypress Tennis 119, , , ,770 4, % Subtotal Recreation 3,011,191 3,330,249 3,233,321 3,266,375 33, % Charges for Service - Other Funds: Engineering Charges 0 212, n/a CRA Charges ,400 23,408 1, % Water & Sewer Fund 1,539,689 1,363,939 1,422,972 1,479,555 56, % Fire Fund 57, , , ,000 77, % Subtotal - Chg/Svc - Other Funds 1,597,027 1,970,594 1,742,404 1,877, , % Charges for Service - Other: General Government $1,060,141 1,039,898 1,081,743 1,200, , % Public Safety 785, ,903 1,033, ,632 (162,117) % EMS Transport Fees 1,399,484 1,976,930 1,842,880 2,200, , % EMS Interfacility Transportation 57,643 74,108 52,000 93,684 41, % EMS Contract 256,244 57,648 10,000 0 (10,000) % EMS Training 53, , , ,000 (63,300) % Subtotal - Chg/Svc - Other 3,612,383 4,062,868 4,263,672 4,545, , % Subtotal - Charges For Services 8,220,601 9,363,711 9,239,397 9,689, , % Fines and Forfeitures Court Fines 1,179,437 1,094,053 1,034,800 1,065,844 31, % Police Education ,872 17, % Other Police Fines 193, , , ,324 1, % Other Miscellaneous ,056 6,683 6, % Subtotal 1,373,145 1,638,346 1,250,755 1,284,229 33, % Interest 676,850 1,041, , ,000 20, % Rents & Royalties 692, , , ,000 40, % Charter School Lease 1,200,000 1,200,000 1,200,000 1,300, , % Other Income: Auction 10, ,918 16, % Recycling Material Revenue 425, , , ,000 65, % SAFER Grant ,890 55,890 n/a Other Miscellaneous 24, , , ,094 2, % Subtotal 460, , , , , % Total General Operating 75,941,239 82,799,903 84,044,382 92,265,389 8,221, % Other Capital Reserve ,000 0 (324,000) % Transfer from ESL Trust Fund 87,880 91,395 95,051 98,853 3, % Transfer from Fire Fund 0 285, , ,060 n/a Transfer from CDBG Fund , , % Total Other 87, , , ,343 (92,138) % Grand Total - Revenues $76,029,119 $83,176,684 $84,566,863 $92,695,732 $8,128, % 271

277 General F und Summary (continued) $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Expenditures: Departmental City Commission $226,254 $240,498 $272,993 $295,613 22, % City Manager 1,904,184 1,869,983 2,298,856 2,361,259 62, % Human Resources 1,208,605 1,271,517 1,515,430 1,634, , % Financial Services 2,654,871 2,678,636 2,903,087 2,935,287 32, % Information Services 1,770,460 2,000,997 2,334,772 2,460, , % City Attorney 931, , , ,403 (16,145) -1.81% Development Services/Engineering 136, , , ,680 (25,502) -5.28% Community Development 817,671 1,044,852 1,334,536 1,406,685 72, % Police 30,708,586 31,744,325 34,467,668 36,173,486 1,705, % Code Enforcement 842,871 1,025,312 1,136,906 1,279, , % Emergency Medical Services 5,557,026 6,093,475 6,584,257 7,382, , % Building 2,347,133 2,312,941 2,667,952 3,077, , % Public Works 4,046,436 4,195,454 4,054,361 4,576, , % Parks & Recreation 7,691,929 7,929,876 8,845,600 9,342, , % Aquatics 1,758,172 1,961,729 2,124,797 2,286, , % Sportsplex & Tennis 1,188,953 1,457,208 1,605,311 1,681,719 76, % Total Departmental 63,791,316 66,804,360 73,519,256 78,225,052 4,705, % Non-Departmental C.I.P. 327, , , ,000 76, % Non-Departmental 1,079,496 1,162,470 1,262,656 1,231,756 (30,900) -2.45% Contingency 36,348 92, , ,290 71, % Economic Conditions Contingency , ,000 9, % Rebuilding Reserve (Wilma) ,088,500 1,088,500 n/a GIC Contribution 3,009,093 2,984,000 3,200,000 2,984,000 (216,000) -6.75% West Atlantic Branch Library 0 142, , ,850 8, % Charter School (Lease Expense) 299, , , ,043 97, % Market Adjustments , ,000 n/a Property/Casualty 663, , ,384 1,187, , % Fire Fund Govt. Assessment 83,009 91, , ,757 31, % Subtotal - Non-Departmental 5,498,930 5,781,606 6,892,089 8,925,562 2,033, % Interfund Transfers: Fire Fund Nonprofit Subsidy 481, , , , , % Fire Fund Operating Subsidy , ,500 n/a Center for the Performing Arts Fund 595, , , , % Capital Projects 0 16, n/a Museum of Fine Art 61,948 63,000 63,000 63, % Subtotal - Interfund Transfers 1,138,755 1,219,097 1,021,953 1,705, , % Capital Financing FIFC Loan - '01 719, ,714 1,228,917 1,516, , % FIFC Loan - '02B 667, , , , , % Subtotal - Capital Financing 1,386,307 1,658,298 1,503,369 2,211, , % Bond Debt Service: Rev Bonds - '94 392, , n/a Rev Bonds - '96 261, , n/a Rev Bonds - '98 561, , n/a Rev Bonds - '99 135, , n/a Rev Bonds - '04 (Refunding) 0 0 1,630,196 1,628,296 (1,900) -0.12% Subtotal - Debt Service 1,350,754 1,346,135 1,630,196 1,628,296 (1,900) -0.12% Total Non-Departmental 9,374,746 10,005,136 11,047,607 14,470,680 3,423, % Grand Total - Expenditures $73,166,062 $76,809,497 $84,566,863 $92,695,732 $8,128, % Revenues in Excess of Expenditures $2,863,058 $6,367,187 $0 $0 $0 n/a Positions % 272 Fiscal Year 2007 Annual Budget

278 Fire Fund Summary $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues: Non-Ad Valorem Special Assessment $4,955,876 $5,464,788 $5,572,920 $5,965,180 $392, % Partial Year Assessment 46,470 40,323 30,000 15,000 (15,000) % Intergovernmental Base Contract (Broward County) 101,085 96,962 10,000 0 (10,000) % Contract (Parkland) 1,292,090 2,004,462 2,094,204 3,068, , % Government Assessment 83,009 91, , ,757 31, % Nonprofit Subsidy 481, , , , , % Sub-Total Intergovernmental 1,957,991 2,738,042 2,680,956 3,816,168 1,135, % Charges for Services: Fire Inspection Services 401, , , ,552 42, % Fire Re-Inspection Fees 5,800 22,592 8,641 17,000 8, % Haz Mat Recovery Cost 0 0 5,306 5, % Training Tuition Fees 525, , ,500 1,063,230 80, % Training Miscellaneous Fees 74,333 52,840 80,000 99,860 19, % State Education Incentive Fund 14,640 12,862 12,157 24,640 12, % Grants 4, n/a Off Duty Fire Rescue Service 22,060 32,914 35,700 36, % Plan Review Fees 45, , , ,000 50, % Sub-Total Charges for Services 1,092,505 1,581,891 1,802,783 2,017, , % Fines and Forfeitures: Fire Inspection Fines 4,858 17,758 12,389 45,272 32, % Miscellaneous Fines n/a False Alarm Recovery 3,900 6,200 7,577 8, % Sub-Total Fines and Forfeitures 8,816 23,958 19,966 53,772 33, % Other: Interest Income 106,449 87, , ,679 (21,412) % Miscellaneous Revenue 2,978 7,021 12,298 12, % Doubtful Accounts (92,543) (23,247) n/a Sub-Total Other 16,884 70, , ,222 (21,167) % Interfund Transfers Overhead from Parkland ,073 24,073 n/a Reserves , ,500 n/a Sub-Total Interfund Transfers , , % Grand Total - Revenues $8,078,542 $9,919,833 $10,252,014 $12,560,023 $2,308, % Expenditures: Total Departmental 6,877,924 8,397,202 9,488,677 11,477,175 1,988, % n/a Non-Departmental C.I.P. 13,273 36, n/a Contingency ,327 73,843 3, % Assessment Collection Costs 4,991 5,020 7,041 7, % Indirect Costs 57, , , ,000 77, % GIC Contribution 61,379 61,379 61,379 61, % Economic Conditions ,000 70,000 n/a Computer Replacement Program 1,296 23,366 30,600 58,900 28, % Sub-Total - Non-Departmental 138, , , , , % n/a Interfund Transfers: Property Casualty Transfer 24,584 27,618 27, , , % Sub-Total - Interfund Transfers 24,584 27,618 27, , , % Capital Financing: FIFC Loan-'01 ($1,206,459/4.25/15yrs) 45,242 45,242 45,242 51,275 6, % FIFC Loan-'02B ($825,000/4.25%/15yrs) 96,065 91,064 91,064 85,902 (5,162) -5.67% Sub-Total - Capital Financing 141, , , , % Bond Debt Service: Revenue Bond '94 50,739 50, n/a Revenue Bond-'96 68,758 68, n/a Revenue Bond-'99 13,363 13, n/a Revenue Bond-'04 (Refunding) , , % Sub-Total - Debt Service 132, , , ,860 (0) 0.00% Total Non-Departmental 437, , ,337 1,082, , % Grand Total - Expenditures $7,314,952 $9,214,086 $10,252,014 $12,560,023 $2,308, % Revenues in Excess of Expenditures $763,590 $705,747 $0 $0 $0 n/a Positions % 273

279 Water & Sewer Fund Summary Water and Sewer Fund $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Operating Revenues Water $6,317,181 $6,476,003 $6,395,000 $6,554,875 $159, % Wastewater 7,946,297 8,058,575 7,987,000 8,186, , % Meter Sales 113,983 22,853 50,000 50, % Charges for Service 56,188 51,173 92,514 75,000 (17,514) % Total Operating Revenue 14,433,649 14,608,604 14,524,514 14,866, , % Non-Operating Revenues Interest Income - Operating 39,716 89,519 85, ,000 15, % Grand - Total Revenues $14,473,365 $14,698,123 $14,609,514 $14,966,550 $357, % Expenses Departmental Administration $281,333 $291,557 $355,805 $462,429 $106, % Water Distribution 685, , , ,018 48, % Wastewater Collection 879, , ,074 1,046, , % Water Treatment 1,966,096 2,039,456 2,251,056 2,559, , % Wastewater Treatment 3,656,996 3,988,225 3,858,635 4,122, , % Total Departmental 7,470,032 7,956,029 8,189,094 9,029, , % Non-Operating Capital 268, , ,000 60,000 (200,000) % Non-Departmental 1,721,251 1,776,331 1,741,621 1,733,650 (7,971) -0.46% Business Development 135, , , ,000 (25,000) % Property/Casualty 540, , , , , % Computer Replacement-Depreciation 3,627 12,999 13,600 13,450 (150) -1.10% Rev Bonds - '07 ($17,100,000/20 yrs/4.5%) , ,541 n/a W/S Debt Service 1998 & 2002 Series 2,798, ,408 2,787,025 2,789,850 2, % Transfer To Renewal and Replacement 948, , ,750 75,000 (756,750) % Total Non-Operating 6,415,728 3,823,408 6,420,420 5,936,576 (483,844) -7.54% Grand Total - Expenses $13,885,760 $11,779,437 $14,609,514 $14,966,550 $357, % Revenues in Excess of Expenses $587,605 $2,918,686 $0 $0 $0 n/a Positions % 274 Fiscal Year 2007 Annual Budget

280 Health Fund Summary Health Fund $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Transfer - General Fund $4,928,519 $5,306,056 $6,091,547 $6,821,891 $730, % Water and Sewer Fund 275, , , ,771 42, % Fire Fund 526, , ,049 1,023, , % General Insurance Fund 13,319 12,279 14,032 15,768 1, % Equipment Services 114, , , ,185 18, % Interest Income 51,623 32,735 35,000 36,750 1, % Recoveries - Retirees 239, , , ,000 45, % COBRA 38,585 13,524 20,000 15,000 (5,000) % Employees 401, , , ,680 41, % Total Revenues $6,589,125 $7,190,887 $8,209,400 $9,292,580 $1,083, % Expenses Health Plan $6,251,269 $7,085,644 $7,847,400 $8,905,161 $1,057, % Long Term Disability 186, , , ,683 18, % Life Insurance 159, , , ,736 6, % Total Expenses $6,596,682 $7,415,736 $8,209,400 $9,292,580 $1,083, % Revenues in Excess of Expenses ($7,557) ($224,849) $0 $0 $0 n/a Positions % 275

281 General I nsurance Fund Summary General Insurance $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Transfer - General Fund $1,354,109 $1,464,688 $1,480,305 $1,987,016 $506, % Water and Sewer Fund 580, , , , , % Fire Fund 97, , , , , % Health Fund 1,379 1,379 1,765 1, % Equipment Services 15,908 16,517 17,772 19,020 1, % Interest Income 155, , , ,000 6, % Recoveries - Motor Vehicle 20,794 21,025 6,200 6, % Property Damage 19,026 23,179 14,000 14, % Workers' Comp 10,761 2,515 1,500 1, % Total Revenues $2,254,808 $2,427,513 $2,417,200 $3,215,584 $798, % Expenses Workers' Compensation $1,157,118 $936,655 $941,100 $1,025,500 $84, % Property/Motor Vehicle 1,302,521 1,240,342 1,193,100 2,007, , % Casualty/General Liability (577,953) 121, , ,000 (100,000) % Total Expenses $1,881,686 $2,298,483 $2,417,200 $3,215,584 $798, % Revenues in Excess of Expenses $373,122 $129,030 $0 $0 $0 n/a Positions % 276 Fiscal Year 2007 Annual Budget

282 Coral Springs Charter School F und Summary $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Intergovernmental $9,527,526 $10,124,848 $10,194,080 $11,119,911 $925, % Other Revenue/ Miscellaneous ,000 37,000 5, % Appropriation of Fund Balance ,300 38,000 (16,300) % Total Revenues $9,527,526 $10,124,848 $10,280,380 $11,194,911 $914, % Expenditures Operating Expenses (CS USA) $7,728,280 $8,261,957 $8,803,680 $9,894,911 $1,091, % Transfer to General Fund-Lease 1,200,000 1,200,000 1,200,000 1,300, , % Capital 133, , ,700 0 (276,700) % Total Expenditures $9,062,072 $9,848,300 $10,280,380 $11,194,911 $914, % Revenues in Excess of Expenditures $465,454 $276,548 $0 $0 $0 n/a 277

283 Coral Springs Center for the Arts Fund Summary $ % Adopted Adopted change from change from Actual Actual Budget Budget Revenues PFM Shared Revenues $206,148 $0 $245,000 $245,000 $0 0.00% Interfund Transfers--Museum Subsidy 61,948 63,000 63,000 63, % Interfund Transfers--CIP 58,535 53, n/a Interfund Transfers--Theater Subsidy 595, , , , % Total Revenues $921,631 $711,625 $803,000 $803,000 $0 0.00% Expenses Theater Expenses $40,668 $7,340 $65,000 $65,000 $0 0.00% PFM Operating Subsidy 595, , , , % Subtotal 635, , , , % Museum Museum Operating Subsidy 61,948 63,000 63,000 63, % Non-Departmental Capital 200, , , , % Subtotal 200, , , , % Total Expenses $897,905 $727,514 $803,000 $803,000 $0 0.00% Revenues in Excess of Expenses $23,726 ($15,889) $0 $0 $0 n/a 278 Fiscal Year 2007 Annual Budget

284 Conference Center Fund Summary $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Facility Lease Payment $0 $0 $180,000 $180,000 $0 0.00% Interfund Transfer-CIP ,000 0 (250,000) % Total Revenues $0 $0 $430,000 $180,000 ($250,000) % Expenditures Capital $0 $0 $250,000 $0 ($250,000) % Future Capital , , % Total Expenditures $0 $0 $430,000 $180,000 ($250,000) % Revenues in Excess of Expenditures $0 $0 $0 $0 $0 n/a 279

285 Public Art Fund Summary Public Art Fund $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Public Art Fees $0 $0 $143,000 $241,500 $98, % Total Revenues $0 $0 $143,000 $241,500 $98, % Expenditures Capital $0 $0 $143,000 $241,500 $98, % Total Expenditures $0 $0 $143,000 $241,500 $98, % Revenues in Excess of Expenditures $0 $0 $0 $0 $0 n/a 280 Fiscal Year 2007 Annual Budget

286 Equipment Services Fund Summary $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Fuel/Maintenance Transfer- General Fund $1,574,365 $1,666,851 $1,807,390 $2,330,881 $523, % Water and Sewer Fund 153, , , ,935 15, % Fire Fund 162, , , ,854 31, % Parkland Fuel/Maintenance Charge ,420 42,000 (10,420) % Vehicle Charge Back Transfer- General Fund 1,858,931 1,945,633 1,895,435 2,146, , % Water and Sewer Fund 210, , , ,265 (22,973) % Fire Fund 330, , , ,241 (97,086) % Interest 126, , , ,000 20, % Other 69, ,916 25,000 25, % Fund Balance/Ford Warranty 5,218 5, , , % Approp. Fund Balance/Debt Service ,441 70,441 n/a Approp. Fund Balance 1,938,652 1,918,000 1,482,300 2,640,580 1,158, % Total Revenues $6,429,258 $6,672,511 $6,764,300 $8,704,521 $1,940, % Expenses Personal $681,188 $676,368 $758,886 $801,057 $42, % Benefits 225, , , ,504 24, % Other Expenses 912,239 1,103,610 1,486,375 2,037, , % Capital 1,195 3,657 15,000 50,000 35, % Charge Back Expense 2,400,000 2,500,000 2,625,000 2,756, , % FIFC Loan-01 62,154 62,154 62,154 70,441 8, % Equipment Purchases 1,938,652 1,918,000 1,482,300 2,640,580 1,158, % Parkland Fuel/Maintenance Expense 0 9,875 52,420 42,000 (10,420) % Total Expenses $6,220,620 $6,512,998 $6,764,300 $8,704,521 $1,940, % Revenues in Excess of Expenses $208,638 $159,513 $0 $0 $0 n/a Positions % 281

287 Pension Fund Summary $ % Adopted Adopted Change From Change From Actual Actual Budget Budget Revenues Transfers: General Fund $5,058,411 $6,090,370 $5,917,004 $6,408,197 $491, % Water and Sewer Fund 127, , , ,817 8, % Fire Fund 535, , ,679 1,004, , % Equipment Services 42,953 49,695 54,087 58,568 4, % Health Fund 11,609 12,132 13,202 14,289 1, % General Insurance Fund 3,760 4,945 5,032 5, % Total Revenues $5,779,777 $6,965,779 $6,789,216 $7,635,387 $846, % Expenses City Commission $16,270 $16,969 $16,969 $16,969 $0 0.00% Police 3,324,553 4,100,000 4,000,000 4,200, , % Fire-Volunteers 73,419 76, n/a EMS/Fire 804,812 1,000,000 1,000,000 1,500, , % General Employee Pension 143, ,000 50, ,000 50, % ICMA(401)a - Management 374, , , ,435 20, % ICMA(401)a - General 1,043,139 1,268,256 1,313,412 1,388,983 75, % Total Expenses $5,779,777 $6,965,779 $6,789,216 $7,635,387 $846, % Revenues in Excess of Expenses $0 $0 $0 $0 $0 n/a 282 Fiscal Year 2007 Annual Budget

288 Debt Service Fund Summary Debt Service Fund $ % Adopted Adopted Change from Change from Actual Actual Budget Budget Revenues Ad Valorem Taxes $2,630,997 $2,743,518 $1,960,764 $1,922,779 ($37,985) -1.94% Transfer from General Fund 2,737,061 3,004,433 3,133,565 3,839, , % Transfer from Fire Fund 409, , , , % Transfer from Equipment Services Fund 62,154 62,154 62,154 70,441 8, % Interfund Transfer - Reserves , , , % Interest Income 147, ,160 8,366 9,629 1, % Total Revenues $5,987,192 $6,272,431 $5,911,315 $6,712,657 $801, % * Interest income fluctuates yearly based on how much cash is reserved, including the 10% debt commitment. Expenditures General Obligation Bond-2003B(Refunding) $1,409,300 $1,402,800 $1,421,050 $0 ($1,421,050) % General Obligation Bond-2003A(Refunding) 366, , , ,155 (2,900) -0.82% General Obligation Bond-2005A (Refunding) 624,218 31, , , , % General Obligation Bond-2005B (Refunding) 572,935 14, , ,354 7, % General Obligation Bond Public Safety ,045,836 1,045,836 n/a Total General Obligation Bond 2,973,258 1,763,456 2,446,430 2,530,408 83, % Franchise Revenue Bond , n/a Franchise Revenue Bond-1996(2002 Defease) 329, n/a Franchise Revenue Bond-1998 (Ref. 1995) 561, n/a Franchise Revenue Bond , n/a Franchise Revenue Bond-2004 (Refunding) 0 1,704,063 1,763,056 1,761,156 (1,900) -0.11% Total Franchise Revenue Bond 1,485,189 1,704,063 1,763,056 1,761,156 (1,900) -0.11% FIFC Loan-2001A 341, ,407 1,336,313 1,638, , % FIFC Loan-2002B 694, , , , , % Total Variable Rate 1,035,396 1,546,072 1,701,829 2,419, , % Other Issuance Costs 8, , ,000 2,000 n/a Total Other 8, , ,000 2,000 n/a Total Expenditures $5,501,860 $5,181,632 $5,911,315 $6,712,657 $801, % Revenues in Excess of Expenditures $485,332 $1,090,799 $0 $0 $0 0.00% 283

289 Debt Service Maturity Schedules City of Coral Springs Fact Sheet on Outstanding Debt Franchise Revenue Bonds Refunding (94;96;98;&99) Franchise Franchise Fiscal Revenue Revenue Year Series 2004 Sub Total Par Value $21,400, $21,400, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. Sources Of Funds $21,400, Underwriter's Disc. $21,400, Credit Enhance(s). -Miscell. Costs Net Proceeds $21,400, (T.I.C. Target) 2006 P 1,095, ,095, I 668, , DS 1,763, ,763, EB 19,235, ,235, P 1,115, ,115, I 646, , DS 1,761, ,761, EB 18,120, ,120, P 1,150, ,150, I 612, , DS 1,762, ,762, EB 16,970, ,970, P 1,180, ,180, I 578, , DS 1,758, ,758, EB 15,790, ,790, P 1,220, ,220, I 542, , DS 1,762, ,762, EB 14,570, ,570, P 1,255, ,255, I 506, , DS 1,761, ,761, EB 13,315, ,315, P 1,290, ,290, I 468, , DS 1,758, ,758, EB 12,025, ,025, P 1,330, ,330, I 428, , DS 1,758, ,758, EB 10,695, ,695, P 1,375, ,375, I 385, , DS 1,760, ,760, EB 9,320, ,320, P 1,420, ,420, I 338, , DS 1,758, ,758, EB 7,900, ,900, P 1,470, ,470, I 288, , DS 1,758, ,758, EB 6,430, ,430, Refunding (94;96;98;&99) Franchise Franchise Fiscal Revenue Revenue Year Series 2004 Sub Total Par Value $21,400, $21,400, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. Sources Of Funds $21,400, Underwriter's Disc. $21,400, Credit Enhance(s). -Miscell. Costs Net Proceeds $21,400, (T.I.C. Target) 2017 P 1,525, ,525, I 237, , DS 1,762, ,762, EB 4,905, ,905, P 1,575, ,575, I 184, , DS 1,759, ,759, EB 3,330, ,330, P 1,635, ,635, I 126, , DS 1,761, ,761, EB 1,695, ,695, P 1,695, ,695, I 65, , DS 1,760, ,760, EB 2021 P I DS EB 2022 P I DS EB 2023 P I DS EB 2024 P I DS EB 2025 P I DS EB 2026 P I DS EB P $21,400, $21,400, I $6,709, $6,709, DS $28,109, $28,109, Fiscal Year 2007 Annual Budget

290 City of Coral Springs Fact Sheet on Outstanding Debt Water & Sewer Revenue Bonds W/S W/S Water & Fiscal 1992A Refunding 1992 Refunding Sewer Year Series 2002 Series 1998 Sub Total Par Value $15,125, $9,675, $24,800, Accrued Int 36, $36, Sinking Fund Accrs. +Debt Service Funds 89, $89, Orig Issue Disc. 39, $39, Sources Of Funds $9,761, $24,886, Underwriter's Disc. $9,761, $24,886, Credit Enhance(s). -Miscell. Costs 156, $156, Net Proceeds $9,604, $24,729, (T.I.C. Target) 2006 P 1,985, , $2,045, I 288, , $727, DS 2,273, , $2,772, EB 7,495, ,255, $16,750, P 2,040, , $2,100, I 238, , $674, DS 2,278, , $2,774, EB 5,455, ,195, $14,650, P 2,095, , $2,160, I 182, , $616, DS 2,277, , $2,776, EB 3,360, ,130, $12,490, P 2,165, , $2,230, I 117, , $548, DS 2,282, , $2,778, EB 1,195, ,065, $10,260, P 1,195, ,110, $2,305, I 41, , $469, DS 1,236, ,537, $2,774, EB 7,955, $7,955, P 2,525, $2,525, I 377, $377, DS 2,902, $2,902, EB 5,430, $5,430, P 2,655, $2,655, I 259, $259, DS 2,914, $2,914, EB 2,775, $2,775, P 2,775, $2,775, I 133, $133, DS 2,908, $2,908, EB 2014 P I DS EB 2015 P I DS EB 2016 P I DS EB 285

291 Debt Service Maturity Schedules City of Coral Springs Fact Sheet on Outstanding Debt FIFC Florida Florida Florida Intergovernmental Intergovernmental Intergovernmental Fin Com Fin Com Financing Fiscal 2001A 2002B Commission Year Capital Rev Bonds Capital Rev Bonds Capital Rev Bonds Sub Total Par Value $38,545, $8,875, $47,420, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. Sources Of Funds $38,545, $8,875, $47,420, Underwriter's Disc. $38,545, $8,875, $47,420, Credit Enhance(s). -Miscell. Costs Net Proceeds $38,545, $8,875, $47,420, (T.I.C. Target) 2006 P $525, $525, I $1,327, $258, $1,586, DS $1,327, $783, $2,111, EB $38,545, $6,750, $45,295, P $525, $525, I $1,483, $239, $1,723, DS $1,483, $764, $2,248, EB $38,545, $6,225, $44,770, P $525, $525, I $1,483, $221, $1,705, DS $1,483, $746, $2,230, EB $38,545, $5,700, $44,245, P $550, $550, I $1,483, $202, $1,686, DS $1,483, $752, $2,236, EB $38,545, $5,150, $43,695, P $575, $575, I $1,483, $182, $1,666, DS $1,483, $757, $2,241, EB $38,545, $4,575, $43,120, P $38,545, $600, $39,145, I $1,483, $162, $1,646, DS $40,028, $762, $40,791, EB $3,975, $3,975, P $600, $600, I $141, $141, DS $741, $741, EB $3,375, $3,375, P $625, $625, I $119, $119, DS $744, $744, EB $2,750, $2,750, P $650, $650, I $97, $97, DS $747, $747, EB $2,100, $2,100, P $675, $675, I $74, $74, DS $749, $749, EB $1,425, $1,425, P $700, $700, I $50, $50, DS $750, $750, EB $725, $725, Fiscal Year 2007 Annual Budget

292 City of Coral Springs Fact Sheet on Outstanding Debt FIFC Florida Florida Florida Intergovernmental Intergovernmental Intergovernmental Fin Com Fin Com Financing Fiscal 2001A 2002B Commission Year Capital Rev Bonds Capital Rev Bonds Capital Rev Bonds Sub Total Par Value $38,545, $8,875, $47,420, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. Sources Of Funds $38,545, $8,875, $47,420, Underwriter's Disc. $38,545, $8,875, $47,420, Credit Enhance(s). -Miscell. Costs Net Proceeds $38,545, $8,875, $47,420, (T.I.C. Target) 2017 P $725, $725, I $25, $25, DS $750, $750, EB 2018 P I DS EB 2019 P I DS EB 2020 P I DS EB 2021 P I DS EB 2022 P I DS EB 2023 P I DS EB 2024 P I DS EB 2025 P I DS EB 2026 P I DS EB P $38,545, $7,275, $45,820, I $8,747, $1,776, $10,524, DS $47,292, $9,051, $56,344,

293 Debt Service Maturity Schedules City of Coral Springs Fact Sheet on Outstanding Debt General Obligation Bonds G.O. G.O. G.O. G.O. G.O. General Fiscal 94 Refunding 93 Refunding 98 AB Refunding 98 CD Refunding Obligation Year Series 2003 A Series 2003 B Series 2005 A Series 2005 B Series 2006 Sub Total Par Value $3,080, $4,120, $4,705, $5,855, $13,500, $31,260, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. 95, Sources Of Funds $13,404, Underwriter's Disc. 52, $13,351, Credit Enhance(s). -Miscell. Costs 75, Net Proceeds $13,276, (T.I.C. Target) Todate: P $575, $2,715, ,290, I $168, $145, , DS $743, $2,860, ,603, EB 2,505, ,405, ,705, ,855, $14,470, P 290, ,405, , , ,105, I 60, , , , , DS 350, ,419, , , ,438, EB 2,215, ,670, ,480, ,365, P 290, , , ,085, I 54, , , , , DS 344, , , , ,022, EB 1,925, ,215, ,140, ,500, ,780, P 300, , , ,110, I 48, , , , , DS 348, , , , ,022, EB 1,625, ,750, ,795, ,170, P 305, , , ,145, I 41, , , , , DS 346, , , , ,024, EB 1,320, ,270, ,435, ,025, P 315, , , ,185, I 34, , , , , DS 349, , , , ,029, EB 1,005, ,770, ,065, ,840, P 325, , , ,225, I 25, , , , , DS 350, , , , ,030, EB 680, ,255, ,680, ,615, P 335, , , ,265, I 15, , , , , DS 350, , , , ,028, EB 345, ,725, ,280, ,350, P 345, , , ,320, I 5, , , , , DS 350, , , , ,040, EB 1,170, ,860, ,030, P 575, , ,005, I 32, , , , DS 607, , , ,685, EB 595, ,430, ,025, P 595, , , ,615, I 11, , , , DS 606, , ,121, ,258, EB 1,980, , ,410, P 470, , ,060, I 63, , , DS 533, ,118, ,652, EB 1,510, ,160, , Fiscal Year 2007 Annual Budget

294 City of Coral Springs Fact Sheet on Outstanding Debt General Obligation Bonds G.O. G.O. G.O. G.O. G.O. General Fiscal 94 Refunding 93 Refunding 98 AB Refunding 98 CD Refunding Obligation Year Series 2003 A Series 2003 B Series 2005 A Series 2005 B Series 2006 Sub Total Par Value $3,080, $4,120, $4,705, $5,855, $13,500, $31,260, Accrued Int +Sinking Fund Accrs. +Debt Service Funds -Orig Issue Disc. 95, Sources Of Funds $13,404, Underwriter's Disc. 52, $13,351, Credit Enhance(s). -Miscell. Costs 75, Net Proceeds $13,276, (T.I.C. Target) 2017 P 485, , ,100, I 46, , , DS 531, ,120, ,651, EB 1,025, ,725, ,750, P 500, , ,135, I 28, , , DS 528, ,115, ,644, EB 525, ,090, ,615, P 525, ,205, ,730, I 9, , , DS 534, ,660, ,194, EB 9,885, ,885, P 1,250, ,250, I 406, , DS 1,656, ,656, EB 8,635, ,635, P 1,300, ,300, I 356, , DS 1,656, ,656, EB 7,335, ,335, P 1,355, ,355, I 304, , DS 1,659, ,659, EB 5,980, ,980, P 1,405, ,405, I 250, , DS 1,655, ,655, EB 4,575, ,575, P 1,465, ,465, I 194, , DS 1,659, ,659, EB 3,110, ,110, P 1,525, ,525, I 132, , DS 1,657, ,657, EB 1,585, ,585, P 1,585, ,585, I 67, , DS 1,652, ,652, EB P $3,080, $4,120, $4,705, $5,855, $13,500, $31,260, I $452, $159, $890, $1,521, $8,640, $11,664, DS $3,532, $4,279, $5,595, $7,376, $22,140, $42,924,

295 Staffing Staffing Summary All Departments by Fund Position FTE Department Name Authorized Authorized Authorized Authorized Change Change Position FTE's Position FTE's Position FTE's Position FTE's # % # % City Manager's Office % % Human Resources % % Financial Services % (1.00) -3.13% Information Services % % City Attorney % % Development Services % % Police % % Emergency Medical Services % % Public Works % % Sportsplex/Tennis % % Parks & Recreation % % Aquatics % % Total General Fund % % Fire Fund % % Water & Sewer Fund % % Health Fund % % General Insurance Fund % % (WC, Property & Casualty) Equipment Services Fund % % Total Staff All Funds Including Parkland, FL % % (Full-Time & Part-Time) Total Staff All Funds Excluding Parkland, FL % % (Full-Time & Part-Time) Total Positions By Department Fiscal Year 2007 Fiscal Year 2007 Aquatics 17.0 Parks & Recreation 75.0 Sportsplex/Tennis 9.0 Public Works/Water & Sewer/Equipment 84.5 Fire/EMS Police Development Services 69.0 City Attorney 6.0 Information Services 20.0 Financial Services/General Insurance 32.5 Human Resources/Health City Manager's Office Fiscal Year 2007 Annual Budget

296 Staffing All Departments and Divisions by Fund Position FTE Department Name Authorized Authorized Authorized Authorized Change Change Position FTEs Position FTEs Position FTEs Position FTEs # % # % City Manager's Office City Manager's Office F/T % % Communications & Marketing F/T % % City Clerk F/T % % TOTAL % % Human Resources Human Resources F/T % % Community Relations/ F/T % % City Hall in Mall TOTAL % % Financial Services Administration F/T % % Accounting F/T % % Revenue & Collection F/T % % Purchasing F/T % % Central Stores F/T % % Financial Research & Analysis F/T % % Management & Budget Office F/T % % TOTAL % % Information Services F/T % % TOTAL % % City Attorney F/T % % TOTAL % % Development Services F/T % % TOTAL % % Engineering F/T % % TOTAL % % Community Development Planning F/T % % P/T % % Neighborhood/Env.Services F/T % % F/T % % P/T % % TOTAL % % Building Building-Administration F/T % % Building-Structural F/T % % Building-Electrical F/T % % Building-Plumbing F/T % % Building-Mechanical F/T % % TOTAL % % Code Enforcement F/T % % TOTAL % % Grand Total F/T % % Development Services P/T % % TOTAL % % Police Office of the Chief F/T % % Office of Professional Standards F/T % % Vice & Intelligence F/T % % Human Resources F/T % % P/T % % Fiscal Management F/T % % Patrol Unit F/T % % P/T % % Traffic Unit F/T % % K-9 Unit F/T % % Humane Unit F/T % % Community Involvement F/T % % Bicycle Unit F/T % % Training Unit F/T % % Substation Unit F/T % % General Investigations F/T % % Special Investigations F/T % % Youth Liaison F/T % % Volunteer Services F/T % % P/T n/a 0 n/a Criminal Identification F/T % % Tactical/Gang Unit F/T % % Central Records F/T % % P/T % % Communications Center F/T % % Building/Fleet Maintenance F/T % % P/T % % F/T % % P/T % % TOTAL % % 291

297 Staffing All Departments and Divisions by Fund (continued) Position FTE Department Name Authorized Authorized Authorized Authorized Change Change Position FTEs Position FTEs Position FTEs Position FTEs # % # % EMS Emergency Medical Services F/T % % Communication Services F/T % % *Contract Services F/T n/a 0 n/a Training F/T % % TOTAL % % *Budget Amendment in 2004 transferred 5 staff to Fire Fund Public Works Administrative Services F/T % % Streets F/T % % Facilities Management F/T % % P/T % % Engineering F/T n/a 0 n/a F/T % % P/T % % TOTAL % % Sportsplex/Tennis Sportsplex F/T % % Athletic Complex F/T % % Cypress Tennis F/T % % Tennis Center F/T % % TOTAL % % Parks & Recreation Parks Cypress Park F/T % % Mullins Park F/T % % North Community Park (31/35) F/T % % Neighborhood Parks F/T % % Beautification F/T % % Environmentally Sensitive Land F/T n/a 1 n/a Landscape F/T % % Irrigation F/T % % Sub-Total Parks % % Recreation Activity Center F/T % % Recreation Services F/T % % Summer Recreation F/T % % Transportation F/T % % Sub-Total Recreation % % TOTAL % % Aquatics Cypress Pool F/T % % Mullins Pool F/T % % Aquatic Complex F/T % % TOTAL % % General Fund F/T % % P/T % % TOTAL % % Fire Administration F/T % % Communication Services F/T % % Suppression F/T % % Inspection F/T % % Training F/T % % Volunteer F/T n/a 0 n/a Contract Services F/T % % TOTAL % % Water & Sewer Utilities Administration F/T % % P/T n/a 0 n/a Water Distribution F/T % % Water Treatment F/T % % Wastewater Collection F/T % % F/T % % P/T n/a 0 n/a TOTAL % % Health Fund F/T % % TOTAL % % General Insurance Fund F/T % % Workers' Compensation, TOTAL % % Property and Casualty Equipment Services F/T % % Equipment Maintenance TOTAL % % Total Staff All Funds (Including Parkland, FL) F/T % % P/T % % % % (Excluding Parkland, FL) F/T % % P/T % % 5 City Commission not included in total % % 292 Fiscal Year 2007 Annual Budget

298 Detail of Positions by Department and Division City Manager s Office Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration 0501 Full Time City Manager % % Deputy City Manager % % Assistant City Manager* % % Executive Assistant to City Manager % % Executive Assistant % % Senior Office Assistant % % Total Administration % % * Position split with Public Works-Utilities-Adm. Communications & Marketing 0604 Full Time Director of Communications & Marketing % % Museum Director* n/a 1.00 n/a Communications Coordinator % % Publications Coordinator % % Videographer/Multimedia Coordinator % % Multimedia Coordinator % % Communications Assistant % % Total Communications & Marketing % % *Position Transferred from Finance/Budget City Clerk 3501 Full Time City Clerk % % Business Systems Analyst % % Senior Office Assistant % % Total City Clerk % % Grand Total % % Human Resources Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Human Resources 1000 Full Time Director of Human Resources* % % Organizational Development Coordinator % % Training Coordinator % % Senior Human Resources Coordinator % % Human Resources Coordinator % % Police Pension Coordinator % % Human Resources Manager % % Human Resources Technician**** % % Senior Office Assistant % % Principal Office Assistant** n/a 1.00 n/a Sub-Total Human Resources % % *Position split with Health Fund **Title was Senior Office Assistant ***Position split with General Insurance Fund Community Relations 0601 & 0607 Full Time Community Relations Manager % % Senior Community Relations Corrdinator n/a 1.00 n/a Community Relations Coordinator* % % Office Assistant % % Principal Office Assistant n/a 0.00 n/a Senior Office Assistant % % Sub-Total Community Relations % % (Includes City Hall in the Mall) *Reclassified to Senior Community Relations Coordinator Health Fund 8501 Full Time Director of Human Resources* % % Senior Human Resources Coordinator % % Human Resources Coordinator n/a 0.00 n/a Sub-Total Health Fund % % Grand Total % % *Position split with Human Resources 293

299 Detail of Positions by Department and Division (continued) Financial Services Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration 1501 Full Time Director of Financial Services % % City Controller % % Senior Office Assistant % % Total Administration % % Accounting Services Accounting 1601 Full Time Accountant % % Payroll Coordinator % % Senior Office Assistant n/a 0.00 n/a Accounting Assistant % % Total Accounting % % Revenue and Collection 1602 Full Time Senior Office Assistant % % Accounting Assistant % % Meter Service Worker % % Total Revenue and Collection % % Total Accounting Services % % Purchasing Administration 1701 Full Time Purchasing Administrator % % Purchasing Agent II % % Senior Office Assistant % % Office Assistant % % Sub-Total Administration % % Central Stores 1702 Full Time Central Stores Coordinator % % Purchasing Assistant % % Total Central Stores % % Total Purchasing % % Financial Research & Analysis 1801 Senior Financial Analyst % % Accounting Analyst % % Total Research & Analysis % % Management & Budget Office 1901 Full Time Budget and Strategic Planning Manager % % Director of Museum* % % Senior Budget Analyst % % Financial Analyst % % Total Management & Budget Office % % *Position Transferred to Communications & Marketing General Insurance Fund Property 8801 Full Time Human Resources Coordinator* % % Risk Coordinator % % Total Property % % *Split with Human Resources Grand Total % % 294 Fiscal Year 2007 Annual Budget

300 Detail of Positions by Department and Division (continued) Information Services Services Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Computer System 2001 Full Time Director of Information Services % % Applications Administrator % % Network Administrator % % Network Coordinator % % Network Specialist % % GIS/Data Administrator % % Business Systems Analyst % % Senior Programmer Analyst % % Programmer/Analyst % % Production Support Specialist % % Senior CADD/GIS Technician % % CADD Technician* % % Computer Operator % % Information Services Tech n/a 1.00 n/a Principal Office Assistant % % Grand Total % % *Reclassified to Information Services Tech City Attorney Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % City Attorney 2502 Full Time City Attorney* % % Deputy City Attorney % % Assistant City Attorney % % Executive Assistant % % Legal Secretary % % Grand Total % % * Position Contractual paid thru A/P Development Services Services Administration Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration Full Time Director of Development Services % % Senior Office Assistant* % % Development Services Coordinator** % % Total Administration % % *0.5 Transferred to Building, no longer Split **Reclassified to Senior Office Assistant Development Services Engineering Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Engineering 5901 Full Time Engineer Inspector % % Total Engineering % % 295

301 Detail of Positions by Department and Division (continued) Development Services Code Enforcement Code Enforcement & Occupational Licenses Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Code Enforcement 4903 Full Time Chief Code Enforcement Officer % % Lead Code Enforcement Officer % % Code Enforcement Officer % % Senior Office Assistant % % Principal Office Assistant % % Occupational License Representative % % Office Assistant n/a 0.00 n/a Total Code Enforcement % % Development Services Community Development Community Development Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Planning 3001 Full Time Director of Community Development % % Chief Planner n/a 0.00 n/a Zoning Review Officer % % Landscape Architect % % Planner n/a 0.00 n/a Assistant Planner % % Transportation Planner* % % Planning Technician n/a 0.00 n/a Executive Assistant % % Sub-Total Planning % % *Position moved to Div 3004 Part Time Office Assistant % % Total Planning % % Neighborhood/Environmental Services 3004 Full Time Chief Planner % % Associate Planner % % Transportation Planner* n/a 1.00 n/a Environmental Coordinator/City Forester % % Senior Planner % % Planning Supervisor n/a 0.00 n/a Neighborhood Planning Analyst % % Neighborhood Coordinator Assistant % % Total Neighborhood/Environmental Svcs % % *Position moved from Div 3001 Total Community Development % % 296 Fiscal Year 2007 Annual Budget

302 Detail of Positions by Department and Division (continued) Development Services Building Development Services Building Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Building Administrative Services 5101 Full Time Chief Building Official % % Development Services Administrator n/a 1.00 n/a Permit Services Supervisor*** % % Senior Office Assistant* % % Senior Permit Services Representative** % % Permit Services Representative***** % % Total Administrative Services % % *0.5 Transferred from Dev Svcs-Adm 3100, no longer split **Two Adds to staff 2007 Contractual ***Reclassified to Development Services Administrator *****Four Changed to regular salary in 2007 Building Inspection Structural 5301 Full Time Chief Inspector/Asst. Building Official* % % Deputy Bldg official/chief Structural Insp n/a 1.00 n/a Inspector II % % Inspector I % % Total Structural % % *Reclassified to Deputy Bldg Official/ Chief Structural Inspector Electrical 5302 Full Time Chief Inspector % % Inspector II % % Inspector I % % Total Electrical % % Plumbing 5303 Full Time Chief Inspector % % Inspector II* % % Total Plumbing % % *Transferred one to Mechanical Div 5304 Mechanical 5304 Full Time Chief Inspector % % Inspector II* % % Total Mechanical % % *Transferred one from Div 5303 Total Inspection % % Total Building Administration and % % Inspection Grand Total % % 297

303 Detail of Positions by Department and Division (continued) Police Police Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration Office of the Chief 4101 Full Time Chief of Police % % Executive Assistant % % Total Office of the Chief % % Human Resources 4104 Full Time Senior Human Resources Coordinator % % Human Resources Coordinator n/a 0.00 n/a Law Enforcement Officer n/a 0.00 n/a Background Investigator % % Principal Office Assistant* % % Office Assistant n/a 0.00 n/a Sub-Total Human Resources % % Part Time Principal Office Assistant % % Total Human Resources % % *Transferred Police Service Aide from 4501, reclassified to Principal Office Assistant Fiscal Management 4110 Full Time Deputy Police Chief % % Principal Office Assistant % % Assistant to Chief of Police % % Senior Office Assistant % % Total Fiscal Management % % Building/Fleet Maintenance 4503 Full Time Senior Fleet/Facilities Supervisor n/a 1.00 n/a Fleet/Facilities Coordinator* % % Custodian % % Sub-Total Building/Fleet maintenance % % Part Time Building Custodian % % Total Building/Fleet Maintenance % % *Reclassified one to Senior Fleet/Facilities Supervisor Training Unit 4210 Full Time Law Enforcement Sergeant % % Law Enforcement Officer % % Principal Office Assistant % % Total Training Unit % % Volunteer Services 4308 Full Time Community Relations Coordinator % % Sub-Total Volunteer Services % % Part Time Principal Office Assistant n/a 0.00 n/a Total Volunteer Services % % Central Records 4501 Full Time Records Supervisor % % Principal Office Assistant % % Police Service Aide* % % Office Assistant % % Sub-Total Central Records % % Part Time Office Assistant % % Total Central Records % % *Transferred to Div Fiscal Year 2007 Annual Budget

304 Detail of Positions by Department and Division (continued) Police Police (continued) Position Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Communications Center 4502 Full Time Communications Administrator % % Telecommunicator % % Communications Training Supervisor % % Communications Shift Supervisor % % Emergency Call Taker % % Total Communications Center % % Total Administration % % Office of Professional Standards 4102 Full Time Law Enforcement Sergeant (NB)* % % Law Enforcement Captain n/a 0.00 n/a Senior Office Assistant % % Principal Office Assistant n/a 0.00 n/a Total Office of Professional Standards % % *Non-Bargaining. Community Involvement Unit 4207 Full Time Law Enforcement Officer % % Community Involvement Coordinator % % Total Community Involvement % % Total Office of Professional Standards/ % % Community Involvement Operations Patrol Unit 4201 Full Time Deputy Police Chief % % Law Enforcement Captain % % Law Enforcement Sergeant % % Law Enforcement Officer* % % Law Enforcement Trainee n/a 0.00 n/a Traffic Accident Investigator % % Executive Assistant % % Senior Office Assistant % % Sub-Total Patrol Unit % % Part Time Office Assistant** % % Total Patrol Unit % % *Two Adds to Staff 2007 **Position deleted, now funded under temporary Support Traffic Unit 4202 Full Time Law Enforcement Sergeant % % Motorcycle Officer % % Traffic Technician % % Total Traffic Unit % % Humane Unit 4205 Full Time Humane Officer % % Total Humane Unit % % Total Support % % FTE 299

305 300 Detail of Positions by Department and Division (continued) Police (continued) Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Special Operations K-9 Unit 4203 Full Time Law Enforcement Officer % % Total K-9 Unit % % Tactical/Gang Unit 4204 Full Time Law Enforcement Sergeant % % Law Enforcement Officer % % Total Tactical/Gang Unit % % Bicycle Unit 4209 Full Time Law Enforcement Officer % % Total Bicycle Unit % % Substation Unit 4211 Full Time Law Enforcement Officer % % Total Substation Unit % % Total Special Operations % % Investigations General Investigations 4301 Full Time Law Enforcement Captain % % Law Enforcement Sergeant % % Investigator % % Criminal Investigations Specialist % % Crime Analyst % % Senior Office Assistant % % Principal Office Assistant % % Total General Investigations % % Special Investigations 4302 Full Time Law Enforcement Sergeant % % Investigator % % Victim/Family Advocate % % Principal Office Assistant % % Total Special Investigations % % Youth Liaison 4303 Full Time Law Enforcement Captain % % Law Enforcement Sergeant % % Youth Services Coordinator % % Youth Liaison Officer % % Principal Office Assistant % % Police Service Aide % % Total Youth Liaison % % Criminal Identification 4305 Full Time Law Enforcement Sergeant n/a 0.00 n/a Criminal ID Unit Supervisor % % Latent Fingerprints Examiner % % Crime Scene Technician % % Property Room Technician % % Principal Office Assistant n/a 1.00 n/a Office Assistant* % % Total Criminal Identification % % *Reclassified to Principal Office Assistant Vice and Intelligence 4103 Full Time Law Enforcement Sergeant % % Investigator % % Intelligence Analyst % % Total Vice & Intelligence % % Total Investigations % % Total Operations % % Grand Total % % Fiscal Year 2007 Annual Budget

306 Detail of Positions by Department and Division (continued) Fire/EMS Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration 4601 Full Time Fire Chief* % % Deputy Fire Chief* % % Fire Equipment Technician* % % Senior Office Assistant* % % Total Administration % % *Five Positions split 50/50 with Fire-4601 and EMS-4702 Communication Services 4602 Full Time Telecommunicator** % % Emergency Call Taker* % % Total Communication Services % % *Five Positions split 23/77 with Fire-4602 and EMS-4703 **Three Positions split 23/77 with Fire-4602 and EMS-4703 Suppression 4801 Full Time Assistant Fire Chief* % % Batallion Chief* % % Fire-GIS Officer* % % Fire Lieutenant* % % Lead Medic % % Driver Engineer/Paramedic % % Driver Engineer/EMT**** % % Firefighter/Paramedic*** % % Firefighter/EMT** % % Total Suppression % % *12 Positions split 50/50 Fire-4801 and EMS-4702 **Reclassified one to FF Paramedic and one to Driver Eng/EMT *** Four Adds to Staff ( ), Two Adds to staff ( ) ****Reclassified two to Driver Engineers/Paramedics Contract Services 4804 Full Time Fire Lieutenant* % % Fire Inspector II % % Fire Inspector n/a 0.00 n/a Lead Medic*** % % Driver Engineer/Paramedic % % Driver Engineer/EMT n/a 3.00 n/a Firefighter/Paramedic % % Firefighter/EMT** % % Total Contract Services % % *Four Adds to Staff 2007 **Reclassified one to Driver Eng/EMT, two to FF/Paramedic ***Four Adds to Staff 2007 Training 4805 Full Time Chief Training Officer % % Total Fire Training % % Reserve/Volunteers 4806 Full Time Volunteer Coordinator n/a 0.00 n/a Total ReserveVolunteers n/a 0.00 n/a Inspection 4901 Full Time Fire Marshal % % Assistant Fire Marshal % % Fire Inspection Lieutenant % % Fire Inspector II % % Fire Inspector I* % % Fire Inspector Plan Examiner n/a 0.00 n/a Senior Office Assistant % % Total Inspection % % Total Fire % % *Reclassified to Fire Inspector II 301

307 Detail of Positions by Department and Division (continued) Fire/EMS (continued) Fire/EMS Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Emergency Medical Service 4702 Full Time Fire Chief* % % Deputy Fire Chief* % % Assistant Fire Chief** % % Batallion Chief** % % Fire-GIS Officer** % % Fire Lieutenant** % % Lead Medic % % Firefighter/Paramedic**** % % Driver Engineer/Paramedic*** % % Fire Equipment Technician* % % Senior Office Assistant* % % Total Emergency Medical Service % % *Five Positions split 50/50 with Fire 4601 and EMS 4702 **12 Positions split 50/50 with Fire 4801 and EMS 4702 ***Reclassified to Fire Lieutenant ****Three Adds to Staff 2007 EMS Communication Services 4703 Full Time Telecommunicator** % % Emergency Call Taker* % % Total Communication Services % % *Five Positions split 23/77 with Fire-4602 and EMS-4703 **Three Positions split 23/77 with Fire-4602 and EMS-4703 Contract Services 4704 Full Time Fire Lieutenant n/a 0.00 n/a Firefighter/Paramedic n/a 0.00 n/a Total Contract Services n/a 0.00 n/a EMS Training 4705 Full Time Public Education Officer n/a 0.00 n/a Assistant Chief Training Officer % % Total EMS Training % % Total EMS % % Grand Total Fire/EMS % % 302 Fiscal Year 2007 Annual Budget

308 Detail of Positions by Department and Division (continued) Public Works Public Works Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administrative Services 5501 Full Time Director of Public Works % % Public Works Administrator % % Senior Office Assistant* % % Total Administrative Services % % *Split 50/50 between Adm-5501 and Facilities-5801 Streets 5601 Full Time Streets Superintendent % % Streets Coordinator % % Crew Leader % % Principal Office Assistant % % Equipment Operator II % % Streets Technician % % Neighborhood Service Worker % % Total Streets % % Facilities Management 5801 Full Time Facilities Superintendent % % Facilities Technician % % Electrician % % Carpenter % % Senior Office Assistant* % % Principal Office Assistant n/a 0.00 n/a Sub-Total Facilities Management % % *Split 50/50 between Facilities-5801 and Admin-5501 Part Time Custodian % % Total Facilities Management % % Engineering 5901 Full Time Assistant Dir. of PW/City Engineer n/a 0.00 n/a Engineering Inspector n/a 0.00 n/a Senior CADD/GIS Technician n/a 0.00 n/a CADD Technician n/a 0.00 n/a Senior Office Assistant n/a 0.00 n/a Total Engineering n/a 0.00 n/a Total Public Works % % Public Works Equipment Services Public Works - Equipment Services Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Equipment Maintenance 5701 Full Time Fleet Superintendent % % Lead Mechanic % % Automotive Mechanic % % Principal Office Assistant % % Service Worker % % Total Equipment Services % % 303

309 Detail of Positions by Department and Division (continued) Public Works Utilities Public Works - Utilities Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Administration 6001 Full Time Assistant City Manager* % % Civil Engineer n/a 1.00 n/a Utilities Operations Manager** % % Utilities Superintendent**** n/a 1.00 n/a Assist. Dir. Public Works/City Engineer n/a 0.00 n/a Principal Office Assistant % % Office Assistant***** n/a 1.00 n/a Sub-Total Administration % % *Split 50/50 with City Manager's Office **Reclassified to Civil Engineer ****Position transferred from Div 6002 & 6005 was split 50/50 *****Add to staff 2007 Part Time Office Assistant n/a 0.00 n/a Sub-Total P/T Administration n/a 0.00 n/a Total Administration % % Water Distribution 6002 Full Time Utilities Superintendent* % % Utilities Coordinator % % Crew Leader n/a 0.00 n/a Equipment Operator II % % Utilities Service Technician % % Backflow Technician % % Utilities Service Worker % % Total Water Distribution % % *.5 Transferred to Div 6001 Water Treatment 6003 Full Time Water Plant Superintendent n/a 0.00 n/a Chief Water Plant Operator % % Water Plant Maintenance Coordinator % % Utilities Electrician n/a 0.00 n/a Utilities Technician n/a 0.00 n/a Utilities Mechanic % % Senior Water Plant Operator % % Water Plant Operator % % Maintenance Worker n/a 0.00 n/a Total Water Treatment % % Wastewater Collection 6005 Full Time Utilities Superintendent* % % Utilities Coordinator % % Utilities Instrumentation % % Crew Leader n/a 0.00 n/a Equipment Operator II % % Utilities Telemetry Technician n/a 0.00 n/a Video Inspection Technician % % Lift Station Mechanic % % Utilities Technician n/a 0.00 n/a Utilities Service Worker % % Total Wastewater Collection % % *Transferred To Div 6001 Adm; Position was split with 6002 and /50 Grand Total % % 304 Fiscal Year 2007 Annual Budget

310 Detail of Positions by Department and Division (continued) Parks & Recreation Parks & Recreation Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Parks 8100 Cypress Park 8101 Full Time Parks Superintendent % % Parks & Recreation Coordinator % % Parks Technician % % Parks Lead Worker % % Maintenance Worker % % Total Cypress Park % % Mullins Park 8102 Full Time Director of Parks & Recreation % % Parks & Recreation Coordinator % % Parks Technician % % Parks & Recreation Associate % % Parks Lead Worker % % Maintenance Worker % % Office Assistant % % Total Mullins Park % % North Community Park 8103 Full Time Parks & Recreation Coordinator % % Parks Technician % % Parks Lead Worker % % Maintenance Worker % % Total North Community Park % % Neighborhood Parks 8116 Full Time Parks & Recreation Coordinator % % Parks Technician % % Parks Lead Worker % % Senior Office Assistant % % Maintenance Worker % % Total Neighborhood Parks % % Beautification 8117 Full Time Parks & Recreation Coordinator % % Total Beautification % % Landscape 8118 Full Time Parks & Recreation Coordinator % % Parks Technician % % Parks Lead Worker % % Maintenance Worker % % Total Landscape % % Irrigation 8119 Full Time Parks & Recreation Coordinator % % Parks Technician % % Parks Lead Worker n/a 0.00 n/a Maintenance Worker % % Total Irrigation % % Environmentally Sensitive Land 8121 Full Time Parks & Recreation Coordinator* n/a 1.00 n/a Total ESL n/a 1.00 n/a * 2007 Add to Staff Total Parks % % 305

311 Detail of Positions by Department and Division (continued) Parks & Recreation (continued) Parks & Recreation Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Recreation 8200 Activity Center 8204 Full Time Parks & Recreation Associate % % Total Activity Center % % Recreation Services 8205 Full Time Parks & Recreation Coordinator % % Parks & Recreation Associate % % Office Assistant % % Total Recreation Services % % Summer Recreation 8208 Full Time Recreation Superintendent % % Total Summer Recreation % % Transportation 8209 Full Time Bus Driver % % Total Transportation % % Total Recreation % % Grand Total % % Sportsplex/Tennis Sportsplex/Tennis Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Sportsplex 7810 Full Time Executive Director of Sportsplex % % Total Sportsplex % % Athletics 7812 Full Time Parks & Recreation Coordinator % % Parks & Recreation Technician % % Parks & Recreation Lead Worker n/a 0.00 n/a Parks & Recreation Maintenance Worker % % Total Athletics % % Total Sportsplex/Athletics % % Tennis 8400 Cypress Tennis 8401 Full Time Executive Assistant % % Total Cypress Tennis % % Tennis Center 8409 Full Time Parks & Recreation Coordinator % % Parks Lead Worker % % Principal Office Assistant n/a 0.00 n/a Total Tennis Center % % Total Tennis Services % % Grand Total % % 306 Fiscal Year 2007 Annual Budget

312 Detail of Positions by Department and Division (continued) Aquatics Position FTE Detail of Positions Authorized Authorized Authorized Authorized Change Change Positions FTEs Positions FTEs Positions FTEs Positions FTEs # % # % Aquatics 8300 Cypress Pool 8301 Full Time Parks & Recreation Coordinator % % Parks & Recreation Associate % % Total Cypress Pool % % Mullins Pool 8302 Full Time Parks & Recreation Associate % % Total Mullins Pool % % Aquatic Complex 8303 Full Time Director of Aquatics % % Parks & Recreation Coordinator % % Parks Technician % % Parks & Recreation Associate % % Senior Office Assistant % % Total Aquatic Complex % % Grand Total % % Total Staff All Funds (Including Parkland, FL) % % (Excluding Parkland, FL) % % 307

313 Abbreviations & Acronyms ACS American Communities Survey ADA Americans with Disabilities Act ALS Advanced Life Support AHP All Hazards Preparedness A/P Accounts Payable APCO Association of Public-Safety Communications Officials AQP Association for Quality & Participation ARC Architectural Review Committee AS/400 A mainframe network computer built by IBM AVL Automatic Vehicle Loader BCC Broward Community College BECON Broward Education Communications Network BEBR Bureau of Economic & Business Research BMX Bicycle motocross BRAVE Bullying Resistance and Victim Education BSO Broward Sheriff s Office BU Barry University CAD Computer Aided Dispatch CADD Computer Assisted Design and Drafting CAFR Comprehensive Annual Financial Report CAO City Attorney s Office CATV Cable Television CDBG Community Development Block Grant CERT Community Emergency Response Team CGHS Coral Glades High School CIP Capital Improvement Program CLS Classroom Learning System C&M Communications & Marketing CMO City Manager s Office CNG Compressed Natural Gas CO Certificate of Occupancy COBRA Consolidated Omnibus Budget Reconciliation Act of 1986 COPS Community Oriented Policing Services CPI Consumer Price Index CRA Community Redevelopment Agency CRP Capital Replacement Program CSFD Coral Springs Fire Department CSI Coral Springs Institute for the Performing Arts CSID Coral Springs Improvements District CSMART Coral Springs Museum of Art CSUP Coral Springs University Partnership CSUSA Charter Schools USA EPA ESL ESOL ESRI FBI FCIC FDLE FDOT FED FF&E FEMA FICA FIFC FINA FPL FRA FRB F/T FTE GAAP GASB GFOA GIC GIS GMBA GPS GRADE GSA HMO HTE ICMA ILA inet IS ISDN ISF ISO ISP IT JDPP Environmental Protection Agency Environmentally Sensitive Land English as a Second Language Environmental System Research Institute* Federal Bureau of Investigation Florida Crime Information Center Florida Department of Law Enforcement Florida Department of Transportation Federal Reserve Board Furniture-Fixtures-Equipment Federal Emergency Management Administration Federal Insurance Contributions Act Florida Intergovernmental Financing Commission International Amateur Swimming Federation Florida Power & Light Financial Research and Analysis Division Federal Reserve Board Full Time Full-Time Equivalent* Fiscal Year Generally Accepted Accounting Principles Governmental Accounting Standards Board Government Finance Officers Association Guaranteed Investment Contract Geographic Information Systems Government Management Budgetary Assoc Global Positioning System Gang Resistance and Drug Education Government Sterling Award Health Maintenance Organization The City s main data application vendor International City/County Management Association Interlocal Agreement Institutional Network Information Services Integrated Services Digital Network Internal Service Fund Insurance Safety Officers Internet Service Provider Information Technology Juvenile Deferred Prosecution Program DARE DEP DMG DOT DRC DRI EDF EMS EMT Drug Abuse Resistance Education Florida Department of Environmental Protection David M. Griffith & Associates Department Of Transportation Design Review Committee Development of Regional Impact Economic Development Foundation Emergency Medical Service Emergency Medical Technician KIO LAN LDC LEED LEO LOI MBA MBO MLK Key Intended Outcome* Local Area Network Land Development Code Leadership in Energy and Environmental Design Law Enforcement Officer Letter Of Interest Master of Business Administration Management & Budget Office Martin Luther King 308 Fiscal Year 2007 Annual Budget

314 MPA MPO Metropolitan Planning Organization TIF TMT Tax Increment Financing Traffic Management Team M-STARS Municipal Short-term Auction Rate Securities* TQM Total Quality Management* TRIM Truth In Millage* NATOA National Association of Telecommunications Officers TSN & Advisors Technology Services Network NBHD North Broward Hospital District UCR Uniform Crime Reporting NCIC National Criminal Information Center USAR Urban Search and Rescue Team NIST National Institute for Standards and Technology USDA United States Department of Agriculture NSID North Springs Improvement District USEPA United States Environmental Protection NSU Nova Southeastern University Agency NT Microsoft operating system VIN Vice and Intelligence O&M Operating & Maintenance WAN Wide Area Network PAGE Parents Against Gang Environment W&S Water & Sewer PBX Private Branch Exchange P-Card Procurement Card System YMCA Young Men s Christian Association PD Police Department YTD Year to Date PECO Public Education Capital Outlay PEG Public-Education-Government PFM Professional Facilities Management * see Glossary of Terms P/I Purchasing/Inventory PM Performance Measure* PPO Preferred Provider Organization P&R Parks & Recreation PSA Public Service Announcement P/T Part Time PTA Parent-Teacher Association PTO Parent Teacher Organization PW Public Works RAD RFI RHS ROI R&R SAC SALT SAFER SAS SB 1338 SCBA SEA SEMS SFBC SFWMD SHIP SHIVA SIT SOH SRO SRT SSO SWAT SWOT TBD TCPA TIC Rape Aggression and Defense (class) Requests for Information Retiree Health Savings Return on Investment Renewal & Replacement Student Advisory Council Seniors And Law Enforcement Together Staffing for Adequate Fire and Emergency Response Student Achievement System Communications Services Tax Simplification Law Self-Contained Breathing Apparatus Service Efforts & Accomplishments Scott Electronic Management System South Florida Building Code South Florida Water Management District State Housing Initiative Program Satellite Home Viewer Improvement Act School Infrastructure Thrift Save Our Homes School Resource Officer Special Response Team Sanitary Sewer Overflow Special Weapons and Tactics (Business)* Strengths-Weaknesses-Opportunities-Threats To Be Determined Teen Citizen Police Academy True Interest Cost 309

315 Glossary of Terms 310 Abatement A partial or complete waiver of taxes, service charges or fees imposed by the city for purposes of economic development incentives. Account A separate financial reporting unit. All budgetary transactions are recorded in accounts. Accrual Basis of Accounting A method of accounting where revenues are recorded when service is given and expenses are recognized when the benefit is received. Accounting Period A period of time (e.g. one month, one year) where the city determines its financial position and results of operations. Activity Based Costing Assembling and recording all elements of an activity that incur costs in order to determine the unit cost of the activity. Activities are specific services as performed by a program or division. Actuarial A person or methodology that makes determinations of required contributions to achieve future funding levels that addresses risk and time. Ad Valorem Tax A tax levied on the assessed value of real estate and personal property. This tax is also known as property tax. Adopted Budget The proposed budget as initially formally approved by the City Commission. All Hazards Preparedness (AHP) A special department created for projects related to hazard mitigation and emergency preparedness. Amended Budget The adopted budget as formally adjusted by the City Commission. Amortization The reduction of debt through regular payments of principal and interest sufficient to retire the debt instrument at a predetermined date known as maturity. Appropriation A specific amount of money authorized by the City Commission for the purchase of goods or services. Assessed Property Value The value set upon real estate or other property by the County Property Appraiser and the State as a basis for levying ad valorem taxes. Balanced Budget A budget in which planned funds or revenues available are equal to fund planned expenditures. Basis Point Equal to 1/100 of one percent. If interest rates rise from 7.50 percent to 7.75 percent, the difference is referred to as an increase of 25 basis points. Benchmarking Determining the quality of products, services and practices by measuring critical factors (e.g., how fast, how reliable a product or service is) and comparing the results to those of highly regarded competitors. Benefits Payments to which participants may be entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Bond Covenants A legally enforceable promise made to the bondholders from the issuer, generally in relation to the source of repayment funding. Bond Rating The City of Coral Springs uses both of the Nation s primary bond rating services Moody s Investors Service and Standard & Poors. These rating services perform credit analyses to determine the probability of an issuer of debt defaulting partially or fully. The City recently received AAA and AA bond ratings from these services, respectively. This means that the City of Coral Springs General Obligation bonds are of high quality because of the City s very strong capacity to pay principal and interest. Bonds A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest, by a specified future date. Budget Calendar A schedule of key dates which the City follows in the preparation, adoption and administration of the budget. Budget Message Included in the opening section of the budget, the Budget Message provides summary of most important aspects of the budget, changes from previous fiscal years and recommendations regarding the financial policy for the upcoming period. Build-out That time in the life cycle of the city when no incorporated property remains undeveloped. All construction from this point forward is renovation, retrofitting or land cleared through the demolition of existing structures. Business Plan A written document outlining how City sources will be applied to achieve the objectives determined by the strategic plan. Business SWAT Team A special team put together to deal with a specific issue using particular analysis tools over a short period of time. Fiscal Year 2007 Annual Budget

316 Comprehensive Annual Financial Report This official annual report presents the status of the City s finances in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities and fund balance; and an operating statement that compares revenues and expenditures. Capital Equipment Physical plant and equipment with an expected life of five years or more. Capital Improvement Budget The budgeted costs to provide needed infrastructure, park development, building construction or rehabilitation and other related items. Funding is received from various sources. Capital Lease An agreement conveying the right to use property, plant or equipment usually for a stated period of time where the lessee assumes all the risks and rewards of ownership. Capitalized Interest When interest cost is added to the cost of an asset and expensed over the useful life of the asset. Charter School A Public School receiving public money free from regulations that apply to government. Commercial Paper An unsecured promissory note that is issued for a specific amount, maturing on a specific day. Normally, the maximum maturity is 270 days, but the most common length is 30 days. Communications Services Tax Simplification Law A law created by Florida Legislature to combine communication services revenues with a two-tiered tax composed of State and local-option tax. Community Service Hours The Court Ordered Community Service program is a service offered to the residents of Coral Springs to enable them to have a place to perform their community service hours which have been assigned to them by various courts and agencies. Composite Index A combination of ten performance measures and Key Intended Outcomes designed to give a numerical representation to the City s overall success at achieving its goals. Calculated annually, the index is used as a measure of stakeholder value. Concurrency Operating or occurring at the same time. This term is commonly used to refer to the provision of adequate public facilities at the time they are needed to support new development. Adequate roads, water and sewer facilities must be in place concurrent with the impact of new development. The City and County are currently working to add public schools to the list. Concurrency only provides for public facilities necessary to serve new development and does not alleviate existing shortfalls. Conference Center Fund This fund is managed and operated under a lease agreement between the City of Coral Springs and Marriott Hotels & Resorts. The agreement states the City is responsible for furniture, furnishings, fixtures and equipment on the premises. Contingency An appropriation of funds available to cover unforeseen events that occur during the fiscal year. These funds, if not used, lapse at year end. This is not the same as fund balance. Coral Springs Charter School Fund This fund accounts for the revenues and expenses incurred in the operation of the Coral Springs Charter School. Funds are received from the state and through grants to teach approximately 1,200 students in grades six through eleven. Coral Springs Center for the Arts Fund This is an Enterprise Fund, managed under a contract with Professional Facilities Management, Inc., and financed through a transfer subsidy from the General Fund. It accounts for the management and operation of the multipurpose 1,456 seat Coral Springs Center for the Arts Theater and the Coral Springs Museum of Fine Art. Core Service A principal service or product delivered by a program or department that is necessary to the successful operation of the city. Often, core services are part of the mission of the program or department. Cross-Functional Task Team A team of employees from more than one department convened to analyze problems and create strategies for process improvement for processes that have Citywide impact. Debt Service The payment of principal and interest on borrowed funds such as bonds. Debt Service Fund The debt service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. Defeasance A provision that voids a bond when the borrower sets aside cash or bonds sufficient enough to service the borrower s debt. When a bond issue is defeased the borrower sets aside cash to pay off the bonds, therefore the outstanding debt and cash offset each other on the balance sheet and don t need to be recorded. 311

317 Deficit The excess of liabilities over assets or expenditures over revenues in a fund over an accounting period. Depreciation The decrease in value of physical assets due to use and the passage of time. Designated Funds that have been identified for a specific purpose. This differs from reserved funds, in that there is no legal requirement for funds that have been designated. Distinguished Budget Presentation Program A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable budget documents and to provide peer recognition and technical assistance to the fiscal officers preparing them. Encumbrances Obligations incurred in the form of orders, contracts and similar items that will become payable when goods are delivered or services rendered. Enterprise Fund A self supporting fund designed to account for activities supported by user charges: an example is the Water & Sewer Fund. Environmental System Research Institute Privately held company focused on GIS solutions, software, GIS development, and other professional services to assist businesses and governments with data analysis. Equipment Services Fund An Internal Service Fund that accounts for the operating and maintenance costs of the City s vehicles and major equipment. Fuel, maintenance and depreciation expenses are determined on a full recovery basis for each fleet asset type. Departments reimburse this fund for these costs through interfund transfers. Equity Financing A source of revenue that comes from surpluses that are generated in previous years. When the City Equity Finances some of its CIP it reduces the amount of debt that would have to be issued. Escrow Money or property held in the custody of a third party that is returned only after the fulfillment of specific conditions. Expenditure The disbursement of appropriated funds to purchase goods and/or service. Feedback Loop When a portion of the output of a system returns to the input to maintain performance, adjust or control a system. In our case, we use this term to refer to the various performance measurements of outcomes and outputs that we analyze for continuous process improvement. This formula expresses the relationship: Financial Trend Monitoring System A management tool that pulls together information from a government s budgetary and financial reports, combines it with economic and demographic data, and creates a series of 22 financial indicators that, when plotted over time, can be used to monitor changes in financial condition and alert the government to future problems. Fines And Forfeitures Consists of a variety of fees, fines and forfeitures collected by the State Court System, including bail forfeitures, garnishments, legal defenders recoupment and juror/witness fees. Fire Fund A special revenue fund that provides for the Fire Department, consisting of administration, prevention, suppression, inspection and communications. Fiscal Year Any period of 12 consecutive months designated as the budget year. The City s budget year begins October 1st and ends September 30th. Fixed Asset Things the City owns that cost a considerable amount and has a useful life exceeding two years e.g., computers, furniture, equipment and vehicles. Five-Year Capital Plan A plan for capital expenditures to be incurred each year over a five-year period to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures. The Five-Year Capital Plan should link to the City s Business/ Strategic Plans. Fleet The vehicles owned and operated by the City. (See Rolling Stock) Forfeiture The automatic loss of property, including cash, as a penalty for breaking the law, or as compensation for losses resulting from illegal activities. Once property has been forfeited, the city may claim it, resulting in confiscation of the property. Franchise Bonds Bonds for the payment of which the City s franchise revenues are pledged. Franchise Fee Charges to utilities for exclusive/nonexclusive rights to operate within municipal boundaries. Examples are electricity, telephone, cable television, and solid waste. Full-Time Equivalent Position A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. INPUTS OUTPUTS + OUTCOMES 312 Fiscal Year 2007 Annual Budget

318 Fund A set of interrelated accounts to record revenues and expenditures associated with a specific purpose. Fund Balance The fund equity of all funds. Gainsharing A city program, similar to corporate profitsharing, where departments and employees who contribute to cost savings or revenue enhancements may share in the resulting gain. This Fiscal Year, up to 10% of retained earnings and unappropriated fund balances in specific funds may be shared with employees. General Fund A governmental fund established to account for resources and uses of general operating functions of City departments. Resources are, in the majority, provided by taxes. General Obligation Bonds Bonds for the payment of which the full faith and credit of the issuing government are pledged. Grant A contribution by one governmental unit to another unit. The contribution is usually made to aid in the support of a specified function. Guaranteed Investment Contract A contract that provides a guaranteed return on investments over a specific period of time. Health and General Insurance Funds Internal service funds set up to account for the City s insured general liability, property, workers compensation, life and employee medical benefits. Homestead Exemption Pursuant to the Florida State Constitution, the first $25,000 of assessed value of a home which the owner occupies as principal residence is exempt from the property tax. Inflation A rise in price levels caused by an increase in available funds beyond the proportion of available goods. Infrastructure Public domain fixed assets including roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the city. Interest Income Revenue associated with the City cash management activities of investing fund balances. Interfund Reimbursement (Transfers) Administrative fees charged to other City funds (e.g. Water & Sewer Fund) for the provision of administrative and other City services. Intergovernmental Revenue Revenue received from or through the Federal, State, or County government. These include Cigarette Tax, State Revenue Sharing, Alcoholic Beverage Tax, Sales Tax (5th cent), Rebate - Municipal Vehicles. Interlocal Agreement A contractual agreement between two or more governmental entities. Internal Service Fund A fund established to account for an entity which provides goods and services to other City entities and charges those entities for the goods and services provided. Key Intended Outcome The principal outcome desired from a program or activity that forms a basis for the rationale for funding the activity. They are always expressed quantitatively to ensure that discreet measurements can be made to assess the effectiveness of the activity. Linkage A system of interconnected parts or the act of linking. In our case, this refers to the relationships between the various performance measures, objectives, goals, and Key Intended Outcomes to ensure the entire organization is working together to achieve the City s Mission. Mandate A requirement from a higher level of government that a lower level of government perform a task in a particular way or standard. Market Rate Value The appraised value assigned to property by the County Property Appraiser. Typically, this value represents Fair Market Value less estimated selling expenses. Measurement A variety of methods used to assess the results achieved and improvements still required in a process or system. Measurement gives the basis for continuous improvement by helping evaluate what is working and what is not working. Mill A taxation unit equal to one dollar of tax obligation for every $1,000 of assessed valuation of property. Millage The total tax obligation per $1,000 of assessed valuation of property. Mission Statement The statement that identifies the particular purpose and function of a department. Modified Accrual Basis The basis of accounting under which revenues are recognized when measurable and available to pay liabilities and expenditures are recognized when the liability is incurred except for interest on long-term debt which is recognized when due, and the noncurrent portion of accrued vacation and sick leave which is recorded in general long-term debt. The General Fund, Fire/EMS Fund, and Debt Service Fund budgets are prepared on the modified accrual basis of accounting except that encumbrances are treated like expenditures. 313

319 M-STAR The rate of interest to be borne by M-STARS (either or both of the Series 2002B and Series 2002C Bonds while they bear interest at the M-STARS Rate) during each auction period. In no event may the M-STARS Rate exceed the maximum M-STARS Rate. Municipal Code A collection of laws, rules and regulations that apply to the City and its Citizens. Neighborhood Services Team A program comprised of various City department team members developed to promote and strengthen the stability, development, revitalization and preservation of Coral Springs neighborhoods through community-based problem solving, neighborhood services and public/private cooperation. Non-Departmental Referring to activities, revenues and expenditures that are not assigned to a department. Objective Something to be accomplished in specific, welldefined, and measurable terms and that is achievable within a specific time frame. Operating Budget A budget for general revenues and expenditures such as salaries, utilities, and supplies. Operating Lease A lease that is paid out of current operating income rather than capitalized. Ordinance A formal legislative enactment by the city that carries the full force and effect of the law within corporate boundaries of the city unless in conflict with any higher form of law, such as state or federal. Outcomes Quality performance measures of effectiveness and of achieving goals. (e.g., customer satisfaction, awareness level, etc.) Outputs Process performance measures of efficiency and productivity. (e.g., per capita expenditures, transactions per day, etc.) Pay-as-You-Go Financing A method of paying for capital projects that relies on current tax and grant revenues rather than on debt. Pension Fund The Pension Fund accounts for the accumulation of resources to be used for retirement benefit payments to the City s employees. Per Capita A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population. Performance Budget A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. Performance Measure Data collected to determine how effective and/or efficient a program is in achieving its objectives. Performance Measurement System The City s methodology for monitoring performance measures and Key Intended Outcomes. See Quarterly Performance Report. Permit Revenue Fees imposed on construction-related activities and for the acquisition of other nonbusiness permits (e.g. dog, bicycle). Potable Water Water that is fit to drink. Present Value The discounted value of a future amount of cash, assuming a given rate of interest, to take into account the time value of money. To put it another way, a dollar is worth a dollar today, but is worth less than today s dollar tomorrow. Privatization An act of outsourcing a program or process to a non-governmental entity. Program Group activities, operations or organizational units directed to attaining specific objectives and achievements and budgeted as a sub-unit of a department. Property Tax A tax levied on the assessed value of real and personal property. This tax is also known as ad valorem tax. Proprietary Fund Enterprise and internal service funds that are similar to corporate funds, in that they are related to assets, liabilities, equities, revenues, expenses and transfers determined by business or quasi-business activities. Public Art Fund This is a special revenue fund where Public Art fees are collected during the permitting process for new construction and renovations of existing structures. Revenues are collected only from those developers who choose not to purchase and maintain public art on their own property. Public/Private Partnership A joint project conducted with resources of the city and a private organization, generally nonprofit. Examples in Coral Springs includes the efforts of the Economic Development Foundation and Civic, Cultural and Educational Foundation. Public Service Fee A fee levied on improvements to land made after January 1 st in lieu of property taxes. Quality Excellence, as defined by the customer. Quarterly Performance Report A document that collects quarterly performance achievement in each of the Key Intended Outcomes and departmental performance measures. 314 Fiscal Year 2007 Annual Budget

320 Refunding Retiring an outstanding bond issue at maturity by using money from the sale of a new bond offering. In other words, issuing more bonds to pay off the old bonds that just matured. In an Advance Refunding a new bond issuance is used to pay off another outstanding bond. The new bond will often be issued at a lower rate than the older outstanding bond. Typically, the proceeds from the new bond are invested and when the older bonds become callable they are paid off with the invested proceeds. In a Crossover Refunding, the revenue stream pledged to secure the securities being refunded is being used to payoff debt on the refunded securities until they mature. Reserves A portion of the fund balance or retained earnings legally segregated for specific purposes. Residual Equity Transfers Nonrecurring or nonroutine transfers of equity between funds (e.g., contribution of enterprise fund or internal service fund capital by the general fund, subsequent return of all or part of such contribution to the general fund and transfers of residual balances of discontinued funds to the general fund or a debt service fund). Resolution A legislative act by the city with less legal formality than an ordinance. Retained Earnings An account in the equity section of the balance sheet reflecting the accumulated earnings of the Water & Sewer Fund, the Self-Insurance Funds, the Equipment Services Fund, or the City Centre Fund. Revenue Monies received from all sources (with exception of fund balances) which will be used to fund expenditures in a fiscal year. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of an enterprise fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund s property. Rolled-Back Rate The operating millage rate required to raise the same ad valorem tax revenues as were levied in the prior year, exclusive of new construction, additions to structures, deletions and property added, i.e. annexations. Rolling Stock Wheeled vehicles in the City s fleet. Sales Tax Tax imposed on the taxable sales of all final goods. Special Assessment A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund A fund used to account for revenues legally restricted to expenditures for a particular purpose. An example is the Fire Rescue Fund. Sterling Award The Governor of the State of Florida created a program in 1993 to recognize Florida corporations for quality and organizational excellence. It is based on the criteria established for the national Malcolm Baldrige Award. Strategic Plan A document outlining long-term goals, critical issues and action plans which will increase the organization s effectiveness in attaining its mission, priorities, goals and objectives. Strategic planning starts with examining the present, envisioning the future, choosing how to get there, and making it happen. Tax Increment Financing A funding source used in blighted areas designated by the City for redevelopment. The public improvements required for the project is financed with the incremental taxes generated by the increase in the assessed valuation of the new development. Taxable Value The assessed value less homestead and other exemptions, if applicable. Total Quality Management A management philosophy that emphasizes customer satisfaction, continual incremental improvement, teams and employee training as critical elements to an organization s long-run success. Transport Fees The cost to provide ambulance transportation to patients from home to hospital. True Interest Cost A method of calculating bids for new bond issues of municipal securities that takes into consideration the time value of money of the amount of interest adjusted by the amount of premium or discount bid over the life of the bonds. Trust and Agency Funds These funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. Self Insurance Fund This internal service fund is used to centrally manage the employee health and life insurance benefit packages, the workers compensation program, and the City s insurance coverage of real and personal property. 315

321 Truth in Millage The Florida Truth in Millage Act (TRIM) serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specifications prior to the adoption of a budget tax rate. The effect of TRIM is to inform taxpayers that their property taxes are changing (up or down), the cause (a change in the assessed value of their property and/or an increase in the proposed spending level) and how the proposed new tax rate compares to the rate that would generate the same property tax dollars as the current year (the rolled-back rate). Unappropriated Not obligated for specific purposes. (See Undesignated) Undesignated Without a specific purpose. (See Unappropriated) Unencumbered The portion of an allotment not yet expended or encumbered. Useful Life The period of time that a fixed asset is able to be used. This can refer to a budgeted period of time for an equipment class or the actual amount of time for a particular item. User Fees Charges for expenses incurred when services are provided to an individual or groups and not the community at large. The key to effective utilization of user fees is being able to identify specific beneficiaries of services and then determine the full cost of the service they are consuming (e.g. building inspections). Vision 2000 A committee of elected officials and residents that completed a long-range strategic plan for the City services in 1985 and Water & Sewer Fund An enterprise fund established to account for the resources and uses of the Utilities function of the City and is prepared on the full accrual basis of accounting. The Utilities function consists of the provision of a clean water source and the proper disposal of wastewater. The Water & Sewer Fund is an enterprise fund and as such receives its revenues from charges levied for the provision of services to users. Wetlands Mitigation Any action required to reduce the impact of development on a wetland. Mitigation actions may include creation of new wetlands or improvement of existing wetlands. Mitigation may occur on the site of the development or at some other site. Zero Lot Line A form of single family residential development in which one or more sides of the home rest directly on the lot line. Sources: Bailey, Larry P.; Governmental GAAP Guide; Harcourt Brace; Bland, R; Budgeting-A Guide for Local Governments, ICMA, Government Finance Officers Association; Governmental Accounting, Auditing and Financial Reporting; GFOA, Webster s II: New Riverside University Dictionary; Houghton Mifflin Company, Fees are traditionally charged under the following circumstances: Service is supplied to an individual or group Benefits accrue to an individual or group Service can be withheld from individuals who refuse to pay Cost can be passed on to the ultimate beneficiary Degree of utilization can be measured Use of service is voluntary Utility Service Tax Taxes levied on consumer consumption of utility services provided in the City. The tax is levied as a percentage of gross receipts. Variable Rate A rate of interest subject to adjustment (e.g., the rate of interest specified may be a percentage of the prime rate on certain set dates.) 316 Fiscal Year 2007 Annual Budget

322 Index A Abbreviations & Acronyms 308 Ad Valorem Taxes 53, 59 Combined Millage Rate Comparison 53 Operating Millage Rate 53 Voter Approved Debt Service Millage Rate 53 Amending The Budget 38 Annexations 16 Annual Operating Budget 14 Annual Operating Budget By Fund 14 Aquatics 62, 210, 256 Core Services 256 Mission 256 Organization Chart 256 Performance Measures 258 Positions by Department and Division 307 Public Service Levels 257 Revenues & Expenditures by Program/Category 257 Awards 204 B Benchmarking 138 Bond Debt Service 63 Bond Ratings 15 Budget Calendar 19 Budget Format 38 Budget Highlights 13 Budget in Brief 13 Budget Methodology 37 Budget Process 36 Budget Resolution 264 Building Core Services 231 New Initiatives 232 Positions by Department and Division 297 Public Service Levels 231 Business Satisfaction Survey Results 136 C Capital Financing Fire Fund 66 General Fund 63 Capital Improvements 85 Capital Improvement Summaries 94 Impact on Operating Budget 88, 89 Major Capital by Location 93 Major Capital Projects 92 Overview 85 Capital Summaries All Funds 94 Aquatics 109 Center For The Arts 118 Charter School 118 City Manager s Office 97, 120 Conference Center 118 Development Services 100, 102, 104, 105, 106, 107, 109, 111, 112, 114, 115, 117, 118, 119, 120 Emergency Medical Services 105 Equipment Replacement Fund 120 Fire Fund 114 General Fund 96 Parks and Recreation 107 Police 102 Public Works 104 Sportsplex/Tennis 106 Transportation 111 Tree Preservation Trust Fund 119 Water and Sewer Fund 115 Center for the Arts 21, 211, 261 Core Services 261 Expenditures by Program/Category 261 Mission 261 Performance Measures 262 Public Service Levels 261 Service Statistics 21 Center for the Arts Fund 73 Expenses 73 Revenues 73 Revenue and Expenditure Summary 73 Summary Table 278 Charges for Services Fire Fund 64 General Fund 60 Charter School 62, 259 Core Services 259 Expenditures by Program/Category 259 Mission 259 Organizational Chart 259 Performance Measures 260 Service Statistics 21 Charter School Fund 72 Expenditures 72 Revenues 72 Revenue and Expenditure Summary 72 Summary Table 277 Charter School Fund Balance

323 Charts & Graphs 2007 Debt Service Millage Declines Despite $13.5 Million Public Safety Improvement Bonds 158, 160 Ad Valorem Taxes as a Percent of Total General Fund Revenues 157 Age Distribution 128 Annual Increase in Non-Residential Assessed Value 132 Annual Operating Budget 14 Annual Operating Budget By Fund 14 Annual Savings from the Financial Strategy 156 Average Basic Service Wages 140 Bond Ratings 15 Building Permit Revenues 154 Building Permit Trend Analysis 133 Capital Improvements Analysis of Computer Replacement Program 87 Analysis of Fleet Replacement Program 87 Fiscal Years Major Capital by Location 93 Major Capital Projects 92 CIP Fiscal Years Cities Comparison of Full-Time Employees Per 1,000 Population 56 City s Share of Hurricane Expenses by Funding Source 157 City Organization Chart 12 Combined Millage Rate Comparison 53 Communications Services Tax 155 Comparing Operating Millage Rates: Cities Over 50,000 Population in Fiscal Year Composite Index 169 Accidents at Major Intersections 171 Athletic League Participants 171 Crime Rate 171 Customer Satisfaction 171 Employee Satisfaction 171 Non-Residential Property Values 170 Productivity 170 Residential Property Values 170 School Overcrowding 170 Volunteers in Government 170 Debt Service Fund/Total Expenditures 80 Debt Service Fund/Total Revenues 79 Department Expenditure Summary 211 Direct Net Debt Per Capita 141 Electric Utility Franchise Fee 155 Electric Utility Service Tax 155 Fire Assessment Rate Comparison Fire Fund Total Expenditures 65 Fire Fund Total Revenues 64 Fire Rate Schedule 64 Fiscal Years 2005 & 2006 Key Intended Outcomes (KIO) Summary 172 Fiscal Year 2007 Net Budget All Funds Revenues 50 Five-Year Forecast Deficits in General Fund (Assuming No Action is Taken) 143 Florida Cities Comparison 140 Average Basic Service Wages 140 Guaranteed Debt Per Capita 140 Property Tax Per Capita 140 Total Common Expense Per Capita 140 Fringe Benefits as a Percentage of Salaries & Wages 142 Full-Time Employees Per 1,000 Population 55 Fund Structure Overview 57 General Fund Expenditure Category Summary 62 General Fund Total Expenditures 59, 61 Growth Rate on Property Tax Revenue 157 Guaranteed Debt Per Capita 140 Half-Cent Sales Tax 154 How CIP Impacts the Operating Budget 88 Net Budget All Funds Expenditures 51 Net Budget All Funds Revenues 50 Net New Positions Per Fiscal Year 54 Net Operating Budget 58 Non-Departmental Detail 63 Non-Residential Assessed Value as a Percent of Total Assessed Value 132 Operating Millage Rate 53 Population Per Full-Time Employee 55 Projected Sources and Uses of Funds for the New City Hall 159 Property Tax Per Capita 140 Sources and Uses of Funds for the Financial Strategy 159 Staffing Changes 54 State Shared Revenues 154 Strategic Planning & Performance Measurement Process Map 164 Table of Department Impact on Key Intended Outcomes For Fiscal Years Total Common Expense Per Capita 140 Total Positions By Department Fiscal Year U.S. Treasury Interest Rate Yield Curves 131 Utility Franchise Fees 60 Utility Service Taxes 60 Volunteers in Government 170 Voter Approved Debt Service Millage Rate 53 Water/Wastewater Rates 69 Water & Sewer Fund Expense Category Summary 68 Water & Sewer Total Expenses 68 Water & Sewer Total Revenues 67 Where the Money Comes from by Source 17 Where the Money Goes by Line Item Category 17 Where the Money Goes by Type of Program 17 Cities Comparison of Full-Time Employees Per 1,000 Population 56 City Attorney 61, 228 Core Services 228 Expenditures by Program/Category 229 Mission 228 Organization Chart 228 Performance Measures 229 Positions by Department and Division 295 Public Service Levels Fiscal Year 2007 Annual Budget

324 City Clerk 206, 214 City Commission 61, 212 Core Services 212 Expenditures by Program/Category 213 Mission 212 New Initiatives 213 Organization Chart 212 Public Service Levels 213 City Manager s Office 61 Core Services 214 Mission 214 Organization Chart 214 Performance Measures 216 Public Service Levels 215 Revenues & Expenditures by Program/Category 216 City Manager s Letter 9 City Manager s Office Positions by Department and Division 293 City Staff Total 21 Code Enforcement Core Services 231 Positions by Department and Division 296 Public Service Levels 231 Combined Millage Rate Comparison 53 Combined Net Budget 49 Communications & Marketing 206, 214 Community Development 62 Positions by Department and Division 296 Conference Center Fund 74 Expenditures 74 Revenues 74 Revenue and Expense Summary 74 Summary Table 279 Coral Springs At A Glance 20 Demographics 20 Median Household Income 20 Number of Households 20 Population 20 Racial Composition 20 Economics 20 Assessed Taxable Property Valuation 20 Bond Ratings 20 Industrial Space 20 Net Proposed Budget 20 Office Space 20 Per Capita Debt 20 Principal Taxpayers 20 Property Tax Millage Rate 20 Retail Space 20 Education 20 Number of Public/Charter Schools 20 Number of students 20 Land Use 20 Land Area 20 Core Services Aquatics 256 Center for the Arts 261 Charter School 259 City Attorney 228 City Commission 212 City Manager s Office 214 Development Services 230 Economic Development 247 Financial Services 221 Fire/EMS 238 Human Resources 217 Information Services 225 Parks & Recreation 252 Public Works 243 Sportsplex/Tennis 249 Core Values 18, 125 Customer-Involved Government 126 Key Intended Outcomes 178 New Initiatives Community Branding 181 Customer Care Center 179 Enhanced Permit Notification 179 Improved Business Communications 180 Increased Fuel Storage and Availability 181 New City Hall Building 180 New Resident Outreach 180 Parkland Partnership Northwest Response Time Improvements 179 Rehabilitation of Lift Stations 20A and 20B 181 Restoration of Covered Bridge 181 Small Permit Pilot Project 179 Workforce Housing: Subordinated Second Mortgage Program 180 Youth Mentoring Opportunities 180 Ongoing Initiatives Bus Shelters 178 Get Out the Vote 178 Opening of Public Safety Training Center 178 Customer Expectations 133 Customer Requirements 135 D Debt Management 81 Debt Service Fund 79 Expenditures 80 Revenues 79 Summary Table 283, 286, 288 Debt Service Fund Balance 48 Debt Service Maturity Schedule FIFC 286 Franchise Revenue Bonds 284 General Obligation Bonds 288 Water & Sewer Revenue Bond 285 Demographics 20 Demographic Trends 128,

325 320 Department Performance Levels 204, 206 Department Performance Measurements 173 Development Services 61, 230 Core Services 230 Mission 230 New Initiatives 232 Organization Chart 230 Positions by Department and Division 295 Public Service Levels 231 Revenues & Expenditures by Program/Category 232 E Economics 20 Economic Analysis 130, 132 Economic Development 15, 210, 247 Core Services 247 Mission 247 Organization Chart 247 Performance Measures 248, 251 Public Service Levels 247 Education 20 Emerging and Legislative Issues 134 Employee Productivity 55 Environmental Scan 128 Equipment Services Positions by Department and Division 303 Equipment Services Fund 76 Expenses 77 Revenues 76 Revenue and Expense Summary 76 Summary Table 281 Equipment Services Fund Balance 47 Excellence in Education 126 Key Intended Outcomes 184 New Initiatives Charter School Advisor Program 185 Linking At-Risk Youth to Career Based Education 185 Workforce Housing: Affordable Housing for Teachers 185 Ongoing Initiatives Charter School Art and Music Wing 184 Teen Safe Driving Program 184 Expenditures by Program/Category Aquatics 257 Center for the Arts 261 Charter School 259 City Attorney 229 City Commission 213 City Manager s Office 216 Development Services 232 Financial Services 223 Fire/EMS 240 Human Resources 219 Information Services 226 Parks & Recreation 254 Public Works 244 Sportsplex/Tennis 250 F Financial Condition 14 Financial Health 141 Financial Health & Economic Development 126 Key Intended Outcomes 182 New Initiatives Fire Impact Fees 183 Gas Saving Vehicles 183 Water and Wastewater Cost Study 183 Ongoing Initiatives Downtown Coral Springs 182 Mullins Park Access Improvement 182 Water & Sewer System Master Plan Update 182 Financial Policies 28 Financial Reserves 15 Financial Reserve Policies 29 Capital Reserves 29 Working Capital 29 Financial Services 61, 207, 221 Core Services 221 Mission 221 Organization Chart 221 Performance Measures 224 Positions by Department and Division 294 Public Service Levels 222 Revenues & Expenditures by Program/Category 223 Financial Strategy 156 Financial Trend Monitoring System 141 Fines & Forfeitures 61 Fire/EMS 21, 62, 238 Core Services 238 Mission 238 Organization Chart 238 Performance Measures 241 Positions by Department and Division 301 Public Service Levels 239 Revenues & Expenditures by Program/Category 240 Service Statistics 21 Fire Fund 64, 160 Expenditures 65 Expenditures Category Summary 65 Rate Schedule 64 Revenues 64 Summary Table 273 Total Expenditures 65 Total Revenues 64 Fire Fund Balance 42 Fiscal Year 2007 Capital Improvement Program (CIP) 158 Five-Year Forecast 33, 124, 143 Financial Forecasting 16 General Fund Summary Schedule 144, 146, 148, 150, 152 General Fund Revenue Schedule 145, 147 Fixed-Asset Accounting Policies and Procedures 33 Florida Cities Comparison 140 Average Basic Service Wages 140 Guaranteed Debt Per Capita 140 Property Tax Per Capita 140 Total Common Expense Per Capita 140 Fiscal Year 2007 Annual Budget

326 Fund Balance Overview 40 Charter School Fund Balance 46 Debt Service Fund Balance 48 Equipment Services Fund Balance 47 Fire Fund Balance 42 General Fund Balance 41 General Insurance Fund Balance 45 Health Fund Balance 44 Water & Sewer Fund Balance 43 Fund Budget Overview 58 Center for the Arts Fund 73, 278 Charter School Fund 72, 277 Conference Center Fund 279 Debt Service Fund 79, 283 Equipment Services Fund 76, 281 Fire Fund 64, 273 General Fund 59, 270 General Insurance Fund 71, 276 Health Fund 70, 275 Pension Fund 78, 282 Public Art Fund 75, 280 Water & Sewer Fund 67, 274 Fund Structure Overview 57 G Gainsharing 30 General Fund 59 Expenditures 61 Expenditure Category Summary 62 Non-Departmental Detail 63 Revenues 59 Summary Table 270 General Fund Balance 41 General Insurance Fund 71 Expenses 71 Revenues 71 Revenue and Expense Summary 71 General Insurance Fund Balance 45 Glossary of Terms 310 H Health Fund 70, 217, 218 Expenses 70 Revenues 70 Revenue and Expense Summary 70 Summary Table 275 Health Fund Balance 44 History of Coral Springs 22 How the Budget Was Created 36 How To Use This Book 2 Human Resources 61, 207, 217 Core Services 217 Mission 217 New Initiatives 218 Organization Chart 217 Performance Measures 220 Positions by Department and Division 293 Public Service Levels 218 Revenues & Expenditures by Program/Category 219 Hurricane Wilma 130, 157 I Information Services 61, 225 Core Services 225 Mission 225 Organization Chart 225 Performance Measures 227 Positions by Department and Division 295 Revenues & Expenditures by Program/Category 226 Initiatives Customer-Involved Government 178 Excellence in Education 184 Financial Health & Economic Development 182 Neighborhood & Environmental Vitality 186 Strength in Diversity 194 Traffic, Mobility & Connectivity 196 Youth Development & Family Values 192 Initiative List Fiscal Year Initiative Summary Fiscal Year Internal Fund Transfers 63 L Land Development Trends 130 Land Use 20 Local Option Gas Tax 60 M Management & Budget Office 26 Management of Debt and Equity 158 Map of Coral Springs 19 Market Environment 130 Measuring Results 168 Mission Aquatics 256 Center for the Arts 261 Charter School 259 City 18 City Attorney 228 City Commission 212 City Manager s Office 214 Development Services 230 Economic Development 247 Financial Services 221 Fire/EMS 238 Human Resources 217 Information Services 225 Parks & Recreation 252 Police 234 Public Works 242 Sportsplex/Tennis 249 Mission Statement 18, 124 Monitoring the Budget 38 Museum of Art

327 N Neighborhood & Environmental Vitality 127 New Initiatives Administrative Citation Program 187 City Water Conservation Practices 188 Entryway Signs Phase II 189 Evening Parks Maintenance Improvements 189 Green Design and Maintenance Policies 189 Meadows & Dells Drainage Improvement 189 Neighborhood Aesthetics Improvement Program 187 Post Wilma Tree Canopy Recovery 191 Redevelopment Code Study Phase II 190 Reestablish Bike Patrol Unit 187 Valve Exercising & Dead-End Water Main Flushing 190 Zone 4 Action Plan II 188 Ongoing Initiatives Public Art Program 186 Security in the Parks II 186 Sign Code Changes II 186 Neighborhood Meetings 137 Net Budget 49 Summary of Net Budgeted Expenditures Fiscal Year Summary of Net Budgeted Revenues Fiscal Year New City Hall 159 Non-Departmental Fire Fund 66 General Fund 62 O Occupational Licenses 60 Operating Budget Debt Service 88 Operating Capital 88 Operating Costs 88 Operating Millage Rate 53 Organization Chart Aquatics 256 Citywide 12 City Attorney 228 City Commission 212 City Manager s Office 214 Development Services 230 Economic Development 247 Financial Services 221 Fire/EMS 238 Human Resources 217 Information Services 225 Parks & Recreation 252 Police 234 Public Works 242 Sportsplex/Tennis 249 Organization of This Book 2 P Parks & Recreation 21, 62, 210, 252 Core Services 252 Mission 252 Organization Chart 252 Performance Measures 255 Positions by Department and Division 305 Public Service Levels 253 Revenues & Expenditures by Program/Category 254 Service Statistics 21 Pension Fund 74, 78 Expenses 78 Revenues 74, 75, 78 Revenue and Expense Summary 78 Pension Status 159 Performance Budget Overview 162 Performance Measurement Policies 30 Performance Measures Aquatics 258 Center for the Arts 262 Charter School 260 City Attorney 229 City Manager s Office 216 Development Services 233 Economic Development 248, 251 Financial Services 224 Fire/EMS 241 Human Resources 220 Information Services 227 Parks & Recreation 255 Police 236 Public Works 246 Permits 60 Police 21, 62, 209, 234 Mission 234 New Initiatives 236 Organization Chart 234 Performance Measures 236 Positions by Department and Division 298 Public Service Levels 236 Revenues & Expenditures by Program/Category 237 Service Statistics 21 Policies Capital Improvement Program 31 Debt Management 32 Financial Reserve 29 Fixed-Asset Accounting 33 nvestment 33 Operating Budget 28 Performance Measurement 30 Revenue 33 Use of Surplus 30 Process Improvement Teams 200 Project Description Forms On-Line 90 Property Tax Ordinance Fiscal Year 2007 Annual Budget

328 Public Arts Fund 75 Expenditures 75 Revenues 75 Revenue and Expense Summary 75 Summary Table 280 Public Service Levels Aquatics 257 Center for the Arts 261 City Attorney 228 City Commission 213 City Manager s Office 215 Development Services 231 Economic Development 247 Financial Services 222 Fire/EMS 239 Human Resources 218 Parks & Recreation 253 Police 236 Public Works 243 Sportsplex/Tennis 250 Public Works 21, 62, 242, 243 Core Services 243 Mission 242 New Initiatives 243 Organization Chart 242, 243 Performance Measures 246 Positions by Department and Division 303 Public Service Levels 243 Revenues & Expenditures by Program/Category 244, 245 Service Statistics 21 R Recreation Fees 60 Replacement Programs Analysis of Fleet Replacement Program 87 Residential Satisfaction Survey Results 135 Retirement or Refinancing of Existing Debt 30 Revenue Picture 157 Revenue Trends 154 S Sample Performance Budget Page 163 Sample Project Description Form 91 Service & Operations Strategy 177 Service Statistics 21 Center For The Arts 21 Coral Springs Charter School 21 Fire/EMS 21 Parks & Recreation 21 Police 21 Public Works 21 Total City Staff 21 Utility District 21 Significant Accomplishments 206 Special Recognitions & Awards 204 Sportsplex/Tennis 62, 249 Core Services 249 Mission 249 Organization Chart 249 Positions by Department and Division 306 Public Service Levels 250 Revenues & Expenditures by Program/Category 250 Staffing Detail of Positions by Department and Division 293, 294, 295, 296, 297, 298, 299, 300, 301, 302, 303, 304, 305, 306, 307 Staffing All Departments and Divisions by Fund 291 Staffing All Departments by Fund 290 Staffing Changes 54 State Revenue Sharing 60 Strategic Planning & Performance Measurement Process Map 164 Strategic Priorities 18, 126 Strength in Diversity Key Intended Outcomes 194 New Initiatives International Soccer Fest 195 MLK Golf Tournament 195 World Fest 195 Ongoing Initiatives ESOL Classes 194 Family Success Center 194 Heritage Panels 194 Study Circles 194 Summary of Net Budgeted Expenditures 51 Summary of Net Budgeted Revenues 50 Summary Tables Center for the Arts Fund 278 Charter School Fund 277 Conference Center Fund 279 Debt Service Fund 283, 284, 286, 288 Equipment Services Fund 281 Fire Fund 273 General Fund 270 General Insurance Fund 276 Health Fund 275 Public Arts Fund 280 Water & Sewer Fund 274 Surplus Policies 30 SWOT Analysis

329 T Tax Rates 53 Combined Millage Rate Comparison 53 Operating Millage Rate 53 Voter Approved Debt Service Millage Rate 53 Traffic, Mobility & Connectivity Key Intended Outcomes 196 New Initiatives 28th Street Pedestrian Crossing 198 CRA Roadway Design 198 Downtown Pathways Phase I 198 Linear Parks 198 Planning for One Cent Sales Tax 199 Street Indexing Signage 197 University Drive Extension 199 Ongoing Initiatives Traffic Management 196 Truth In Millage (TRIM) Notification Budget Summary 52 U Unity in the Community 127 Use of Surplus Policies 30 Utilities Positions by Department and Division 304 Utility District Service Statistics 21 Utility Franchise Fees 59, 60 Utility Service Taxes 60 V Voter Approved Debt Service Millage Rate 53 W Water/Wastewater Rates 69 Water & Sewer Fund 67, 160 Expenses 67 Revenues 67 Revenue Summary 67 Summary Table 274 Water/Wastewater Rates 69 Water & Sewer Fund Balance 43 Y Youth Development & Family Values 127 Key Intended Outcomes 192 New Initiatives Drowning Prevention Program 193 Parent Support Partnerships 193 Teen Programming 193 Web Site Resource for Parents 193 Ongoing Initiatives Special Populations Programs 192 Teen Citizen Police Academy Fiscal Year 2007 Annual Budget

330 9551 West Sample Road Coral Springs, Florida