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1 MEMORANDUM DATE: TO: FROM: September 7, 2013 Honorable Mayor and City Council Members Judie Zimomra, City Manager SUBJECT: Inquiries and comments regarding Fiscal Year 2014 Draft Budget Please find below the questionss staff has received from Council members regarding the Budget, as well as staff s responses: Draft Q: To help in understanding cost benefit possibilities as a result of reducing future debt liability, it would be helpful to have debt reduction impact comparison for all classes of debt. This would assist the Council in decisions as to where it might usee some of the uncommitted ending fund balance for best long term financial impact. A: See Exhibit A on page 4. Q: Full time employees reducedd from 142 to 117. What is the equivalent head count change adding in the part time over the same period? FTE FT PT FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 Q: How can we measure the efficiency improvement from our investment in technology? A: See memos at Exhibit B beginning on page 5. 1

2 MEMORANDUM Fiscal Year 2014 Draft Budget Q: New capital spending for the Police Department is lower than previous years. With the increasing level of visitors and the increase in crime in some areas, is there a concern that the department is not adequately equipped? A: The Police Department will be carrying forward most of the funding for computer software and equipment projects as well as security video projects. The total requested funding (including FY 2013 carry forward) for police department capital purchases is as follows: General Fund... $342,978 Beach Parking... 20,000 Total... $362,978 This amount of funding is adequate to fund capital projects and equipment for the 2014 Fiscal Year. Q: Question on the annual sinking fund for recreation - why would the upgrade in playground and security equipment not be included in the recreation sinking fund? A: The sinking fund s purpose is to provide funding for future replacement and rehabilitation of existing facilities and components. New capital purchases are intended to be funded during the annual budget process. Q: In the light of the developing Civic Core plans, what is the thought with regard to any short term capital expenditure to take care of any emergency needs for the Center 4 Life? A: The budget for the Center4Life included $90,000 intended for emergency repairs or design work relating to facility improvements. None of that funding has been utilized in the current fiscal year. Public Works staff has proposed to carry-forward those funds to the year for any future unforeseen repairs. Q: Are the funds for the new bike path additions discussed at the last council meeting included in FY 14? What will be the expenditure in FY 14? A: No specific projects are included in the draft budget for fiscal year Routine maintenance for various shared use paths will be performed on an as needed basis and funded by repair and maintenance funds that are allocated on an annual basis. Q: Would you provide a list of major equipment purchase for the Public Works Department in the last 3 years? A: See Exhibit C on page 13. Q: Why is the estimated revenue for the Recreation Center Fund down from previous year? A: 1) Afterschool program revenue is down from the past school year $12,515 which is due to decreased enrollment and fewer waivers granted; 2) additional afterschool lessons (such as music and art) has a decrease in revenue of $12,848 based on declining enrollment; 3) areas of increased revenue include: memberships, summer camp, holiday recreation programs, recreation trips, and fee based classes. 2

3 MEMORANDUM Fiscal Year 2014 Draft Budget Q: Why is the Recreation Center fund balance down by approximately $1 million? A: 1) $440,000 was transferred to the sinking fund; 2) $300,000 was transferred to debt service fund; and 3) subsidy transfer from General Fund to Recreation Fund decreased by $300,000. Q: Request for better explanation of Building and Planning Departments Fees and Expenses and impacts on the fund balance and operating revenues of certain reductions in fees charged. A: See Exhibit D beginning on page 14 and Exhibit E beginning on page 21. Q: Please provide an impact of a 1% increase in sewer fees. A: See Exhibit F on page 28. Q: Please provide an analysis of the proposed increase in Recreation Center fees. A: See Exhibit G on page 30. Q: Please provide an update on the City Council request for information on the audio/video streaming of council meetings. A: See Exhibit H on page 32. 3

4 Exhibit A Long Term Debt Analysis City of Sanibel NPV Discount Rates: $1,273,325 Debt Retirement Analysis 1.07% Current 1 yr return on City's surplus pooled investment program Prepared by: S. Edwards 3.00% State Revolving Fund (SRF) Loans' average interest rate 3.16% On On Retirement Retirement Eligible Date Date Early Bond Balance Bond Balance Bond Redemption Before After Net Present Value (NPV) Nominal Description Date Retirements Retirements 1.07% 3.00% Dollars Series 2012 GO Ref Bond 8/1/2013 $ 2,700,000 $ 1,426,765 $ 78,726 $ (66,899) $ 171,561 Interest 2.07% Bond Maturity Date August 1, 2022 Early Retire Bonds due Final Debt payment in FY2018 Series 2006 GO Bond 8/1/2016 $ 7,145,000 $ 5,871,765 $ 533,271 $ 125,383 $ 840,696 Issue Date Interest Range 4.00% to 4.35% Maturity Dates 2016 Forward 4.25% to 4.35% Bond Maturity Date February 1, 2036 Early Retire Bonds due Final Debt payment in FY2033 UAAL Balance UAAL Balance Net Present Value (NPV) Nominal PENSION PLAN Fiscal Year Before After 1.07% 3.00% Dollars Police Officers' Pension Plan FY2013 $ 7,703,449 $ 6,430,124 $ 2,189,373 $ 1,621,108 $ 2,617,645 $1,273,325 pay down 7.5% Return Assumption 20 year $194,544 Final payment in FY2033 NOTE: Sewer debt interest rates range from 2.67% to 3.90%. Sewer debt is exlcuded from the presented analysis as the net present value and nominal dollar savings range between the savings calculated for the Series 2012 GO Refunding Bond and the Series 2006 GO Bond. 4

5 Exhibit B Current Major Technology Projects Project: Prepared By: City-Wide Government Management Software Sylvia Edwards, Finance Director Elaine Fannon, Accounting Systems/Revenue Manager Tyler Munis is City-wide government management software. The system, which includes twenty-four (24) modules, will also continue to improve staff efficiency and productivity. Among the improvements when completed citizens will be able to pay all city bills including utilities, permits and business tax receipts online. In May of 2011, the City of Sanibel began implementing the Tyler Munis software city wide. The City began with the basic financial modules which included General Ledger, Budget, Accounts Payable, Requisitions and Purchase Order. The conversion, implementation and city-wide training were completed by November of The Payroll and Human Resources modules implementation began in February 2012 and was completed in June 2012 with a July 1, 2012 go live date. Also in June, staff implemented a software upgrade from Version 9.2 to 9.3. Each Department s payroll designee was provided training. In September of 2012, staff began work on the Purchase Card module implementation. This project and city wide training was completed in November 2012 and went live December 1, In November 2012 staff implemented a second software upgrade from Version 9.3 to Version City wide training for the upgrade was included with the Purchase Card program training. In December 2011 the City changed banking institutions. The City s prior banking relation notified the City they would no longer provide the beach parking deposit services. By September 2012 all banking services had been moved. This required revising and testing of file formats and document formats between the software and the bank (positive pay, direct deposit, purchasing card transaction imports, etc.). In October 2012 Finance, Planning and Building departments begin working on identifying and cleaning up the parcel files in the legacy system s Property Management Program. This project is about 90% complete. The parcels relating to the utility billing system was completed in July This project is ongoing and will be completed for the February 2014 kickoff of the Planning/Permitting revenue modules. In March of 2013, the Finance department began working on the Revenue modules beginning with Utility Billing, Central Property (parcel management), Citizen Self Service online bill pay, Assessment Billing, Accounts Receivable, General Billing and Cashiering. Project completion on this phase is scheduled for November of 2013 in time for the first utility billing in FY2014. After the completion of this phase, the City will begin the implementation of Planning/Building Permitting, Business Tax Receipts, Contractor Licensing, Code Enforcement Violations, and Special Event Permits modules in February of This phase will take approximately six to eight months to complete with a tentative go live date of October 1, This phase will complete the conversion from the legacy system. 5

6 A software upgrade is scheduled for October 2014 to move from Version 10.2 to Version City wide training on changes will be provided by Finance. Among the other modules that will be implemented after the October 2014 upgrade include work orders, facility maintenance, fleet maintenance, inventory, fixed assets, animal licensing and vehicle permitting. With twenty-four (24) modules to be installed we are following a sequential schedule, which began with the financial modules. A critical element of completing each module is the training of all users. At this time the anticipated completion date of the entire upgrade is March 31, The target date to retire the legacy system is September 30, Tyler Munis FY2014 Budget Capital Project Annual Fee for Installed Modules Total Separate Utility Annual Billing Billing Description Payment Accounting/GL/BG/AP $ 8,828 $ - $ 8,828 $ - $ - Contract Management 1,149-1, Fixed Assets 2,102 2, Project & Grant Accounting 1,762-1, Purchase Orders 2,462-2, Requisitions 1,497-1, Treasury Management 1,550-1, Work Orders, Fleet & Facilities 3,720 3, HR Management 4,491-4, Payroll w/ess 11,787-11, GASB 34 Report Writer 3,086-3, Maplink GIS Integration 1,342 1, MUNIS Office 1,242-1, Role Tailored Dashboard 1,497-1, Tyler Reporting Services 2,410-2, Animal License 1,182 1, Accounts Receivable 2,370-2, Bus Tax Receipts 3,904 3, Central Property File General Billilng 2,164-2, Permits Code Enforcement 7,735 7, Tyler Cashiering 3,780-3, Utility Billing 13, ,777 Vehicle Stickers 1,497 1, Tyler Forms Processing 2,387-2, Tyler Forms GoDocs Citizen Self Service 1,645-1, Business & Vendor Self Service 1,242 1, SUBTOTAL 91,643 22,724 55,142-13,777 TCM SE Maintenance fees 1, ,701 - Travel/lodging/meal expenses 17,500 17, TOTAL $ 110,844 $ 40,224 $ 55,142 $ 1,701 $ 13,777 6

7 Tyler Munis Implementation Timeline Updated 8/7/2013 Financials Revenues Version Upgrade GL Clean-up Pcard Bk Chg from BOA to Suntrust Duration (Days) Start Date Finish Date Monthly Closes 4 09/14/12 09/30/12 Yes Year End Close 4 09/14/12 09/30/12 Yes Cash Reconciliation 1 09/17/12 09/19/12 Yes Gl Acct Issues? 09/17/12 09/30/12 Yes Tyler Setup 3 09/11/12 09/13/12 Yes Suntrust Setup 3 09/11/12 09/13/12 Yes Kickoff Meeting 2 10/11/11 10/11/11 Yes Issue Pilot Cards 1 10/11/12 10/11/12 Yes Pilot Card Training 1 11/05/12 11/05/12 Yes Develop New Policy & Procedures 2 11/05/12 11/05/12 Yes City Wide Training 3 11/26/12 12/06/12 Yes Issue City Wide Cards 3 11/26/12 11/28/12 Yes Full City Implementation 1 11/29/12 11/29/12 Yes Suntrust Approval of Sample Cks 3 09/04/12 09/07/12 Yes Suntrust Approval of Pos Pay File 3 09/04/12 09/07/12 Yes Go Live 1 10/01/12 10/01/12 Yes Other Bank Cleared Ck File 19 10/01/13 11/15/13 ESS Training 1 10/01/12 10/01/12 Yes ESS Employee /02/12 02/28/13 Yes Human Resources/Payroll Task Name ESS Benefits /01/14 08/01/14 Time Keeping System 92 10/01/13 01/01/14 Additional Payroll Training 1 09/24/12 09/24/12 Yes Time Entry Screen Fix 30 08/20/12 09/19/12 Yes Project Rollout /01/14 03/31/15 Facility Maintenance Fleet Maintenance Project Rollout /01/14 03/31/15 Work Orders Project Rollout /01/14 03/31/15 Fixed Assets Project Rollout /01/14 03/31/15 Inventory Project Rollout /01/14 03/31/15 Bldg/Permitting Reporting Reporting 10 08/23/12 08/31/12 Yes Meeting to Present Reporting 1 10/03/12 10/03/12 Yes Meetings to Discuss Process Flow s /01/13 02/28/14 Land/Parcels Utility Project Rollout /01/12 07/30/13 Yes Land/Parcels Permits Project Rollout /01/12 06/01/14 Utility,CSS Project Rollout /06/13 11/15/13 Conv File /01/13 11/15/13 AR, Cashiering Project Rollout /01/13 11/15/13 Assessments Project Rollout /06/13 04/01/14 Bus. Licenses Project Rollout /01/14 09/30/14 Contractor Licenses Project Rollout /01/14 09/30/14 Bldg/Permitting Project Rollout /01/14 09/30/14 Code Enforcement Violations Project Rollout /01/14 09/30/14 Special Event Permits Project Rollout /01/14 09/30/14 Animal Licensing Project Rollout /01/14 03/31/15 Vehicle Permitting Project Rollout /01/14 03/31/15 Test 5 05/01/12 05/12/12 Yes Upgrade to 9.3 Go Live 1 05/12/12 05/12/12 Yes Training 3 06/18/12 06/18/12 Yes Clean Database 5 10/18/12 10/23/12 Yes Upgrade to 10.2 Test 5 11/05/12 11/09/12 Yes Go Live 1 11/19/12 11/19/12 Yes Training 3 11/26/12 12/06/12 Yes Test 5 10/01/14 10/15/14 Upgrade to 10.5 Go Live 1 10/15/14 10/15/14 Training 3 10/28/14 10/30/ Complete May June Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 7

8 Exhibit B (Continued) Current Major Technology Projects Project: Prepared By: Spillman Records Management Computer Aided Dispatch Project William Tomlinson, Police Chief The Sanibel Police Department entered a mutual aid agreement with the Lee County Sheriff s Office in January This permits the Sanibel Police Department to share data and server equipment which will enhance system capabilities, hardware and database at a significant cost savings. The direct benefits associated with the replacement of the Police Department records management and computer aided dispatch system are: Enhanced law enforcement data access to more local criminal history, property and reported incidents through County Sheriff s Office. This information will also be shared between Sanibel and the Sheriff. Enhanced data entry processes. Officers will spend less time creating reports, submitting booking paperwork, and running state and federal criminal histories. Due to the elimination of double data entries. Significantly better reporting capabilities. The new system has statistical reporting capabilities that the current system lacks. New system will have electronic traffic citation capabilities that will improve officer efficiencies. The new system will be maintained by the Sheriff, so their IT staff will maintain the system. Further, the servers selected by the Sheriff for this system are much more powerful and reliable that the City would have been able to afford. To date, the City of Sanibel has encumbered the initial expense for the initial buy in cost for the first year of $46,320; this includes $20,000 agency add on fee, $21,320 one-time hardware usage fee and $5,000 annual host agency maintenance fee. Additionally, the initial software draw for the purchase of the CAD/RMS operating system has been encumbered for FY13 in the amount of $63,000. During the past several months, Sanibel Police and IT staff have been involved in implementation planning meetings with Lee County Sheriff s Office staff and Spillman representatives. Sanibel staff has begun software code protocol and call type identification for the new system. The current schedule is to install the Lee County server, hardware and software operating system and go live February The Sanibel Police Department hardware and software installation is set to be completed and go live in May

9 Exhibit B (Continued) Current Major Technology Projects Project: Prepared By: Recreation Center Software Project Andrea Miller, Recreation Director The purpose of this memo is to provide a status report on the technology upgrades in the Recreation Department and the implementation of the new recreation software (RecTrac and WebTrac). In 2007, prior to the opening of the recreation center, RecTrac and WebTrac were selected as the department s recreation software programs. Over the past five years there have been numerous updates to the software. On July 27, 2013 the recreation department started the process to upgrade to the most current version of RecTrac and WebTrac software. Some of the highlights of the updated software are as follows: Detailed reporting capabilities (Example: ability to track monthly, daily & hourly swipes at the turnstile and weight room) Ability to receipts to customers instead of printing paper copies resulting in a reduction in paper and printing costs Resident annual members have the option to enroll in auto renew for membership (Effective: October 1 st ) Ability to digitize record by scanning and attaching pertinent documents (membership application, code of conduct, registration forms, etc.) directly to the household Membership renewal letters can be ed with a link embedded to take user directly to WebTrac to renew membership resulting in a reduction in paper, printing and postage costs Ability to send blast s to particular user groups (after school program participants, tai chi class members, etc.) Users can log into WebTrac and print a variety of reports for their personal use such as childcare statements and visit histories for pass holders Reduction in the cost of membership cards by changing access control to use less expensive key fobs Upgraded to a more user friendly WebTrac page: ( The next steps for the continued implementation of the upgrade RecTrac software would be with City Council s discretion user fees would be updated and auto renew for resident annual members would begin October 1,

10 Exhibit B (Continued) Current Major Technology Projects Project: Prepared By: Citywide Record Digitization Pamela Smith, City Clerk The City of Sanibel entered into an agreement with Municipal Code Corporation Innovations (MCCi) in 2012 to upgrade the City s digitization software (Laserfiche) and provide citywide access to the digitization process. Before this upgrade the Administration and Legislation Departments had begun digitizing records. It also expands the number of licensed users within the City with the capability to search the digitized database for historical records. This update permits all departments within the City to keep vital government record function responsible to the needs of staff, residents and City Council. The direct benefit associated with this program is better management of City records through digitization and: Enhance record accessibility for City staff searching for records Enhance a quicker response time for Public Records Requests Enhance departmental control of records Improve quality control of digitized records Eliminate paper and eventually storage costs Increase office space Maintain vital government function of records management Currently every City department is digitizing records at time of receipt and generation. The Citywide digitization process of records began on June 01, It was determined that by digitizing daily incoming records, paper records storage other than those required legally to be retained in hard copy would no longer be necessary. The records being stored digitally also include s. Additionally, citywide digitization of legacy records has commenced. During the past several months the City Clerk s office and IT have been developing functional templates for departmental usage. By using templates, files are categorized for a more fluid foundation and easy search ability. Currently there are two contract employees digitizing legacy records; one in the Planning Department and one in the Legislative Department. In the draft FY14 budget there is $27,100 contained in the IT Department CIP which includes 16 additional user licenses, 9 scanners and one additional training class. 10

11 Exhibit B (Continued) Current Major Technology Projects Project: Prepared By: City Security System Project Bert Smith, Information Services Director William Tomlinson, Police Chief Over the years, the City has installed camera systems to address three separate areas of concerns: traffic, crime detection, and security. The City has security cameras, several primary locations: the intersection of Periwinkle and Lindgren, two beach parking lots, City Hall, and the Recreation Center. There are two access control and security systems. The current video and security systems were developed by different companies. The video and security industry has developed new capabilities in these areas that would benefit the City. As part of the update to these systems, it is necessary to integrate them into a single video management system (VMS) for ease of use and accessibility. The FY budget includes funds to upgrade the existing video and security systems. The funding is allocated into: This funding is to: Police Department CIP: $150,000. Beach Parking CIP: $260,000. Recreation Department: $25,000 (fully implemented this year for the new playground). Recreation Ball Fields: $50,000 Integrate the separate systems. Expand the system to include Bowman s Beach park. Implement an upgraded Emergency Access Plan for the Recreation Center. Add cameras at City Hall. This past year, City released an RFQ and received five responses. A City committee evaluated the proposals, requested additional information, and visited 1 site per proposal. The committee visited Punta Gorda, Clearwater, West Palm Beach, Orange County and the City of Pittsburg. The committee recommended to Council that Johnson Controls be selected as the firm to provide the video and security upgrade for the City. 11

12 The capabilities of the new system will be: One software program to access all city video and security systems. Access to live and archived video to all Police Department staff. Capability to extend access to live video to select police department staff when they are in the field through laptops and tablet PC s. Significantly reduced training of staff since they will now only need training in one application. The capability to add as many cameras as needed. This also solves any needs to increase data storage when more cameras are added. Better searching and exporting of video for officers and State Attorney. Video recording will now be backed up to a central location. Current video recording are at the source only and therefore have no backups. The next step is to establish a schedule and award the contract. These dates will be provided to City Council with the contract approval. The funds allocated in FY will be rolled forward. An additional $100,000 is included in the FY Budget to cover the total implementation. The funds are allocated from Beach Parking ($50,000) and Police Department CIP ($50,000). 12

13 Exhibit C Public Works Capital Purchase History Please find the following table reflecting vehicle/equipment purchases carried out by Public Works for the past three years. The table is divided into divisions reflecting purchases through Streets/General Fund, Beach Parks (TDC) Fund, and Utility Fund. CITY OF SANIBEL PUBLIC WORKS VEHICLE AND EQUIPMENT PURCHASES Division FY Cost $ FY Cost $ FY Cost $ Streets A 3/4 ton pickup truck (replacement) 22, /4 ton pickup trucks (replacements) 41, Litter vacuum (replacement) 30, B Machete boom and cutter head for Flail Axe Tractor (replacement) 52, mower for Public Facilities (replacement) 11, /4 ton pickup trucks (replacements) 41, C Street sweeper (replacement) 156, Survey van (replacement) 18, D 1/2 ton pickup truck for Public Facilities (replacement) 21, Sub-total= 75, Sub-total= 209, Sub-total= 111, Beach Parks Maintenance A 1/2 ton pickup truck (new funded by TDC) 23, /2 ton pickup truck (replacement funded by TDC) 21, /2 ton pickup trucks (replacements funded by TDC) 42, B Mower trailer (replacement funded by TDC) 2, " deck mower (replacement funded by TDC) 9, C Skid steer loader (new funded by TDC) 33, Sub-total= 60, Sub-total= 21, Sub-total= 51, Utilities A no purchases Crane truck (replacement) 83, /4 ton pickup truck B (replacement) 23, LS#54 Emergency Generator 78, C Portable 150 kw generator (replacement) 45, LS#55 Emergency Generator 78, D Small Backhoe (replacement) 37, Sub-total= Sub-total= 189, Sub-total= 157, TOTAL FY 12-13= 135, TOTAL FY 11-12= 420, TOTAL FY 10-11= 319,

14 Exhibit D Planning Department Information Planning Department General Fund The Planning Department s revenues are categorized as general government charges for services in the General Fund as shown on page 15. Planning revenues are highlighted. The Planning Department s expenditures are reported in the General Fund under general government on see page 16. A detail of expenditures is shown on page 17. For purposes of additional analysis, a representation of the impact of reducing fees by various percentages on the amount of support provided by the General Fund over the next five years is shown below. Detailed information is provided beginning on page 18. $900,000 $800,000 Impact of Fee Reduction on General Fund Subsidy % $865,740 $835,540 $805,340 $775,140 $700,000 $600,000 0% 10% 20% 30% $500,000 $499,645 $400,000 FY13 FY14 FY15 FY16 FY17 FY18 14

15 GENERAL FUND SUMMARY Fiscal Year Fiscal Year Fiscal Year Adopted Amended Estimated FY 14 Actual Actual Budget Budget Actual Proposed SOURCES OF FUNDS Beginning Fund Balance $ 16,392,222 $ 17,411,261 $ 12,866,131 $ 13,936,555 $ 13,936,555 $ 11,928,328 Estimated Revenue 2013 Taxes Millage Ad Valorem Taxes ,742,177 8,460,871 8,570,962 8,570,962 8,280,615 8,580,499 Communications Services Tax 540, , , , , ,000 Business Tax Receipts 290, , , , , ,332 Casualty Insurance Premium Tax 57,487 63,574 58,725 58,725 63,574 63,574 Total Taxes 9,629,958 9,363,676 9,459,019 9,459,019 9,204,274 9,508,405 Licenses and Permits Franchise Fees 988, , , , , ,000 Special Events Permits 12,590 11,990 9,000 9,000 11,207 10,500 Dog Licenses 2,815 3,551 3,000 3,000 3,950 4,000 Total Licenses and Permits 1,003, , , , , ,500 Intergovernmental Revenue Federal Grants 37,983 49,025 25,000 76,880 95,552 - Payment in Lieu of Taxes-Federal 39,467 9,183 16,085 16,085 16,085 - State Grants 1,098 9,118 50, State Revenue Sharing Proceeds** 102, , , , , ,000 Mobile Home License Rebate 2,356 2,379 2,300 2,300 2,518 2,500 Alcoholic Beverage License 14,680 16,508 15,000 15,000 14,897 15,000 Half-cent Sales Tax 410, , , , , ,000 Municipal Solid Waste 67,634 63,459 60,000 60,000 63,634 60,000 Occupational License Rebate 3,662 5,387 3,500 3,500 3,500 3,500 Grants from Other Local Units 89,850 40,000 40,000 40,000 40,000 - Payment in Lieu of Taxes-Local 7,500 7,500 7,500 7,500 7,500 7,500 Total Intergovernmental Revenues 776, , , , , ,500 Charges for Services Planning fees are highlighted below General Government Development Permit Fees 244, , , , , ,000 Wastewater Disposal Permits - 3, ,465 - Sign Permits 4,377 4,114 3,500 3,500 5,000 4,500 Other LDC Actions 47,047 46,872 30,000 30,000 47,000 40,000 Fee for Lien Research 13,929 7,165 5,000 5,000 6,110 6,000 Sale of Maps & Publications 4,214 2,972 3,500 3,500 10,119 10,000 Indirect Cost Services 1,023,694 1,083,208 1,050,000 1,062,718 1,062,718 1,050,000 Collection Administration Fees 43,071 31,663 4,500 4,500 31,113 31,000 Total General Government 1,380,529 1,402,641 1,296,500 1,309,218 1,415,525 1,356,500 Public Safety Police Services 40,690 44,122 37,500 37,500 45,492 45,000 Solid Waste Tipping Fees 204, , , , , ,000 Total Public Safety 245, , , , , ,000 Total Charges for Services 1,625,760 1,659,102 1,534,000 1,546,718 1,679,109 1,616,500 Fines and Forfeitures Court Fines 31,377 27,781 30,000 30,000 25,631 25,000 Violation of Local Ordinances 13,661 12,768 10,000 10,000 11,861 11,500 Total Fines and Forfeitures 45,038 40,549 40,000 40,000 37,492 36,500 Miscellaneous Revenues Interest Earnings 129, , , , , ,000 Rents & Royalties 62,473 64,314 62,671 62,671 66,459 65,000 Contributions 10,895 2, , Ins Proceeds/Sale of Fixed Assets 36,585 89,586 20,000 20,000 22,886 20,000 Refund of Prior Years Expenditures 49,405 67,006 25,000 25,000 42,525 35,000 Other Misc Revenue/Gain on Investment 78,264 14,892 2,500 2,500 3,018 3,000 Total Miscellaneous Revenue 367, , , , , ,500 Total Revenue 13,448,568 13,193,260 13,034,256 13,048,854 12,947,182 13,010,905 Other Financing Sources Transfers In 128, , , ,000 15,815 Less: Reserve for Undercollection - - (342,838) (342,838) - (343,220) Total Other Financing Sources 128, ,067 (342,838) (42,838) 300,000 (327,405) Total Beginning Fund Balance, Revenue, & Other Financing Sources $ 29,968,990 $ 31,113,588 $ 25,557,549 $ 26,942,571 $ 27,183,737 $ 24,611,828 NOTE: This is page 37 in the fiscal year 2014 Draft Budget Document (amounts are updated for Tentative Budget) 15

16 GENERAL FUND SUMMARY Fiscal Year Fiscal Year Fiscal Year Adopted Amended Estimated FY 14 Actual Actual Budget Budget Actual Proposed USES OF FUNDS General Government Legislative $ 249,843 $ 219,217 $ 328,473 $ 311,473 $ 245,399 $ 260,689 Administrative 741, , , , , ,189 Information Technology 650, , , ,078 Total Planning expenditures see next page for detail 930, ,736 Finance 790, , , , , ,085 Legal 523, , , , , ,872 Planning 579, , , , , ,432 Insurance/Other General Government 1 543,673 4,228, ,616 1,809,446 1,684, ,142 Total General Government 4,078,702 8,131,608 4,983,896 6,417,768 6,119,773 5,226,145 Public Safety Police 3,438,123 3,511,280 3,768,321 3,848,035 3,621,521 4,080,604 S.E.M.P. 8, ,632 24,030 24,030 23,380 54,030 Total Public Safety 3,446,954 3,619,912 3,792,351 3,872,065 3,644,901 4,134,634 Physical Environment Garbage-Recycling 43,205 41,992 58,940 58,940 53,540 58,940 Conservation & Resource Mgt 415, , , , , ,243 Total Physical Environment 459, , , , , ,183 Transportation Public Works 673, , , , , ,726 Economic Environment Below Market Rate Housing 261, , , , , ,544 Culture/Recreation Parks & Recreation Public Facilities 541, , , , , ,934 Museum 163, , , , , ,551 Performing Arts Facility 11,856 12,293 14,328 33,000 33,872 12,080 Total Culture/Recreation 716, , , , , ,565 Total Operating Expenditures 9,635,632 14,031,993 11,305,175 12,909,156 12,216,120 11,839,797 Non-Operating Expenditures Reserve for Contingencies ,000 4,754 4, ,000 Reserve for Environmental Initiatives - - 1,300,000 1,233,000-1,300,000 Reserve for Insurance Deductibles , , , ,000 Reserve for Disasters - - 4,500,000 4,500,000-4,500,000 Transfer to other funds 2,922,097 3,145,040 2,460,387 2,719,535 2,719,535 2,757,804 Total Non-Operating Expenditures 2,922,097 3,145,040 8,850,387 8,772,289 3,039,289 9,147,804 Total Appropriations 12,557,729 17,177,033 20,155,562 21,681,445 15,255,409 20,987,601 Ending Fund Balance 17% Cash Flow Reserve per Policy - - 1,921,880 1,921,880-2,012,765 Restricted Fund Balance 2,475,000 2,200,000 1,925,000 3,008,142 1,375,000 1,100,000 Available for Appropriation in subsequent fiscal year 14,936,261 11,736,555 1,555, ,104 10,553, ,462 Total Ending Fund Balance 17,411,261 13,936,555 5,401,987 5,261,126 11,928,328 3,624,227 Total Uses of Funds $ 29,968,990 $ 31,113,588 $ 25,557,549 $ 26,942,571 $ 27,183,737 $ 24,611,828 1 In FY12 additional contributions to the General Employees Retirement Plan are budgeted in this department NOTE: This is page 38 in the fiscal year 2014 Draft Budget Document (amounts are updated for Tentative Budget) 16

17 General Fund Planning Department Fiscal Year Fiscal Year Fiscal Year Actual 2012 Actual Adopted Amended Estimated FY14 Expenditures Expenditures Budget Budget Actual Proposed PERSONNEL SERVICES Salaries & Wages Full-time $ 276,362 $ 274,037 $ 286,392 $ 286,392 $ 288,306 $ 289,806 Part-time 79,678 91, , , , ,456 Salary Adjustments ,182 Requested positions Overtime - - 1,000 1,000-1,000 Holiday & Shift Differential ,500 - FICA Match 28,511 28,886 34,020 34,020 30,270 35,147 Retirement 69, , , , , ,251 Cafeteria Benefits 49,077 47,875 67,014 67,014 63,456 69,752 Workers' Comp 15,694 13,662 17,338 17,338 15,196 17,338 Unemployment Comp SUB-TOTAL 518, , , , , ,932 OPERATING EXPENSES Professional Serv 27,726 48,628 73, ,500 69, ,500 Accounting & Auditing Court Reporting Other Contractual 3,484 17,148 6,500 6,500 35,000 20,000 Travel & Per Diem 10,508 12,722 15,000 15,000 13,000 15,000 Communications 4,007 5,325 6,000 6,000 6,000 6,000 Transportation 1,670 1,733 2,000 2,000 4,000 4,000 Utilities Rentals & Leases 4,629 4,957 7,000 7,000 5,000 7,000 Insurance Repair & Maintenance - - 1,000 1, ,000 Printing ,000 5,000 2,000 5,000 Promotional Activities 673 2, Other Current Charges 2,824 10,986 19,000 19,000 10,000 12,000 Office Supplies 2,386 4,008 2,500 2,500 3,700 4,000 Operating Supplies 3, ,700 8,700 5,000 3,000 Road Materials & Supplies Books, Subscriptions, etc 155 1,760 1,500 1,500 1,500 2,000 SUB-TOTAL 61, , , , , ,500 CAPITAL OUTLAY Land Building Improve Other Than Bldgs Machinery & Equipment SUB-TOTAL DEPARTMENTAL TOTAL $ 579,677 $ 715,473 $ 869,233 $ 919,233 $ 829,110 $ 950,432 % CHANGE COMPARED TO PREVIOUS YEAR 10.35% 23.43% 28.48% 3.39% 17

18 Planning Department Fee Reduction Analysis 10% Reduction in Permit Fees (number of permits issued flat) Revenues (d) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Development Permit Fees $ 222,766 $ 244,197 $ 222,917 $ 250,000 $ 225,000 $ 225,000 $ 225,000 $ 225,000 $ 225,000 Wastewater Disp Permits 1,439-3,730 3, Other LDC Actions 43,773 47,047 46,872 47,000 42,300 42,300 42,300 42,300 42,300 Sign Permits 5,283 4,377 4,114 5,000 4,500 4,500 4,500 4,500 4,500 Total Revenue 273, , , , , , , , ,800 Expenditures (a) Personnel Services 436, , , , , , , , ,622 (b) Operating Expenses 88,912 61, , , , , , , ,518 (c) Capital Outlay Total Expenditures 525, , , , , , ,877 1,035,712 1,077,140 Total General Fund Subsidy $ 252,059 $ 284,056 $ 437,840 $ 499,645 $ 648,944 $ 685,774 $ 724,077 $ 763,912 $ 805,340 Millage Rate to Support Annual Cost per $100,000 Property Valuation $ $ $ $ $ $ Annual Cost to Average Taxpayer $ $ $ $ $ $ (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year (d) Assumes % decrease for first year only $1,200,000 FEE REDUCTION ANALYSIS 10% $1,000,000 $800,000 $600,000 $400,000 Revenue Expense GF Subsidy $200,000 $ FY13 FY14 FY15 FY16 FY17 FY18 18

19 Planning Department Fee Reduction Analysis 20% Reduction in Permit Fees (number of permits issued flat) Revenues (d) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Development Permit Fees $ 222,766 $ 244,197 $ 222,917 $ 250,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Wastewater Disp Permits 1,439-3,730 3, Other LDC Actions 43,773 47,047 46,872 47,000 37,600 37,600 37,600 37,600 37,600 Sign Permits 5,283 4,377 4,114 5,000 4,000 4,000 4,000 4,000 4,000 Total Revenue 273, , , , , , , , ,600 Expenditures (a) Personnel Services 436, , , , , , , , ,622 (b) Operating Expenses 88,912 61, , , , , , , ,518 (c) Capital Outlay Total Expenditures 525, , , , , , ,877 1,035,712 1,077,140 Total General Fund Subsidy $ 252,059 $ 284,056 $ 437,840 $ 499,645 $ 679,144 $ 715,974 $ 754,277 $ 794,112 $ 835,540 Millage Rate to Support Annual Cost per $100,000 Property Valuation $ $ $ $ $ $ Annual Cost to Average Taxpayer $ $ $ $ $ $ (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year (d) Assumes % decrease for first year only $1,200,000 FEE REDUCTION ANALYSIS 20% $1,000,000 $800,000 $600,000 $400,000 Revenue Expense GF Subsidy $200,000 $ FY13 FY14 FY15 FY16 FY17 FY18 19

20 Planning Department Fee Reduction Analysis 30% Reduction in Permit Fees (number of permits issued flat) Revenues (d) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Development Permit Fees $ 222,766 $ 244,197 $ 222,917 $ 250,000 $ 175,000 $ 175,000 $ 175,000 $ 175,000 $ 175,000 Wastewater Disp Permits 1,439-3,730 3, Other LDC Actions 43,773 47,047 46,872 47,000 32,900 32,900 32,900 32,900 32,900 Sign Permits 5,283 4,377 4,114 5,000 3,500 3,500 3,500 3,500 3,500 Total Revenue 273, , , , , , , , ,400 Expenditures (a) Personnel Services 436, , , , , , , , ,622 (b) Operating Expenses 88,912 61, , , , , , , ,518 (c) Capital Outlay Total Expenditures 525, , , , , , ,877 1,035,712 1,077,140 Total General Fund Subsidy $ 252,059 $ 284,056 $ 437,840 $ 499,645 $ 709,344 $ 746,174 $ 784,477 $ 824,312 $ 865,740 Millage Rate to Support Annual Cost per $100,000 Property Valuation $ $ $ $ $ $ Annual Cost to Average Taxpayer $ $ $ $ $ $ (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year (d) Assumes % decrease for first year only $1,200,000 FEE REDUCTION ANALYSIS 30% $1,000,000 $800,000 $600,000 $400,000 Revenue Expense GF Subsidy $200,000 $ FY13 FY14 FY15 FY16 FY17 FY18 20

21 Exhibit E Building Department Information Building Department Special Revenue Fund The Building Department s revenues are reported in a special revenue fund as shown on page 22. The Building Department s expenditures are reported in the special revenue fund under Appropriations, a detail of which can found on page 24. For analysis purposes, a comparison of the cumulative ending fund balances for the Building Department Fund from fiscal year 2006 through the estimated fiscal year 2014 is presented below. Additionally, the impact of possible fee reductions of various percentages on the Building Department fund balance is shown beginning on page 25. $1,000,000 $800,000 $600,000 $780,168 Impact of Fee Reduction on Fund Balance % $400,000 $200,000 $0 ($200,000) ($400,000) ($600,000) ($800,000) $335,024 ($15,757) ($366,540) (717,323) FY13 FY14 FY15 FY16 FY17 FY18 0% 10% 20% 30% $1,000,000 $800,000 $600,000 Building Department Ending Fund Balance FY Audited; FY Estimated $454,787 $616,856 $716,037 $866,784 $768,319 $779,530 $734,366 $400,000 $200,000 $212,430 $280,141 $ FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013 FY

22 Cumulative amount Special Revenue Funds Building Department Fund Fund No. 169 Fiscal Year Fiscal Year Fiscal Year Actual 2012 Actual Adopted Amended Estimated FY14 Expenditures Expenditures Budget Budget Actual Proposed Beginning Fund Balance $ 716,037 $ 866,784 $ 605,972 $ 768,319 $ 768,319 $ 779,530 Estimated Revenues See next page for breakdown Taxes Licenses & Permits 705, , , , , ,654 Intergovernmental Charges for Services 5,795 11,923 5,000 5,000 10,851 10,000 Fines & Forfeitures 34,969 29,549 14,850 14,850 34,108 30,000 Miscellaneous 10,703 14,726 3,500 3,500 9,220 9,354 Other Financing Sources Added line for clarification Transfers In Reserve for Undercollection Total Estimated Revenue 756, , , , , ,008 Total Estimated Revenue & Other Financing Sources $ 1,472,652 $ 1,654,225 $ 1,129,322 $ 1,291,669 $ 1,492,114 $ 1,431,538 Appropriations This amount includes beginning fund balance Public Safety Personnel Services $ 429,609 $ 700,488 $ 468,584 $ 468,584 $ 481,464 $ 490,347 Operating Expenses 176, , , , , ,825 Capital Outlay ,000 30,000 30,000 10,000 Total Operating Expenditures 605, , , , , ,172 Non- Operating Expenditures Reserve for Contingencies Transfer to Other Funds Total Non-Operating Expenditures Cumulative amount - see chart on page Total Appropriations 605, , , , , ,172 Ending Fund Balance 866, , , , , ,366 Total $ 1,472,652 $ 1,654,225 $ 1,129,322 $ 1,291,669 $ 1,492,114 $ 1,431,538 NOTE: This is page 58 in the fiscal year 2014 Draft Budget Document (amounts are updated for Tentative Budget) 22

23 Special Revenue Funds Building Department Fund Fund No. 169 Sources of Funds This fund was established in FY 2006 pursuant to Florida statute, which requires that building permit-type fees be expended solely for building department inspections, plan review, fee collection and other building-related expenditures. Beginning available fund balance in FY14 is expected to be $780,168; budgeted permit revenues for FY14 are $602,654. Revenues by type of permit are below. FY10 FY11 FY12 FY13 FY14 Actual Actual Actual Estimated Proposed Building Permits $ 317,427 $ 387,438 $ 402,852 $ 366,616 $ 346,654 Temporary Certification of Occupancy $ 1,000 $ - $ 500 $ 250 $ 250 Shutters/Windows/Doors $ 37,208 $ 31,917 $ 31,344 $ 28,000 $ 25,000 Electrical Permits $ 27,964 $ 28,050 $ 34,471 $ 33,000 $ 25,000 Plumbing & Sprinkler Permits $ 24,415 $ 32,053 $ 41,638 $ 40,000 $ 35,000 HVAC Permits $ 74,370 $ 77,437 $ 79,173 $ 75,000 $ 65,000 Roofing Permits $ 21,835 $ 21,356 $ 24,008 $ 20,000 $ 19,000 Plan Review-Residential $ 50,973 $ 41,819 $ 50,102 $ 50,000 $ 40,000 Plan Review-Nonresidential $ 28,591 $ 35,200 $ 37,177 $ 35,000 $ 30,000 Insurance Certification $ 100 $ - $ - $ 500 $ 500 Contractor Competency $ 4,230 $ 26,048 $ 2,654 $ 1,000 $ 1,000 Contractor Licensing $ 21,731 $ 22,439 $ 25,395 $ 20,000 $ 15,000 Mangrove Trimming Licenses $ 1,750 $ - $ 2,952 $ 250 $ 250 $ 611,594 $ 703,757 $ 732,266 $ 669,616 $ 602,654 Uses of Funds The cost to run the Building Department is budgeted at $697,172 for direct and indirect costs. Of this amount $490,347 is for personal services, $196,825 is for operating expense and $10,000 is budgeted for capital improvements. NOTE: This is page 57 in the fiscal year 2014 Draft Budget Document 23

24 Special Revenue Fund Building Department Building Department line item expenditure detail. Fiscal Year Fiscal Year Fiscal Year Actual 2012 Actual Adopted Amended Estimated FY14 Expenditures Expenditures Budget Budget Actual Proposed PERSONNEL SERVICES Salaries & Wages Full-time $ 235,695 $ 241,100 $ 241,041 $ 241,041 $ 241,041 $ 241,041 Part-time 27,025 33,293 26,000 26,000 45,179 45,344 Salary Adjustments ,160 Requested positions Overtime Holiday & Shift Differential FICA Match 19,602 20,574 20,429 20,429 21,896 22,456 Retirement 82, , , , , ,581 Cafeteria Benefits 59,990 59,410 62,746 62,746 56,640 56,789 Workers' Comp 5,009 4,559 5,976 5,976 5,236 5,976 Unemployment Comp SUB-TOTAL 429, , , , , ,347 OPERATING EXPENSES Professional Serv ,065 1, ,065 Accounting & Auditing Court Reporting Other Contractual 3,718 4,189 8,950 8,950 7,962 4,189 Travel & Per Diem 10,428 12,553 13,591 13,591 13,591 13,807 Communications 3,621 4,979 3,950 3,950 4,200 3,950 Transportation 1, Utilities Rentals & Leases 1,258 1,224 1,750 1,750 1,750 1,400 Insurance Repair & Maintenance Printing 185 1,341 1,500 1,500 1,487 1,500 Promotional Activities Other Current Charges 152, , , , , ,205 Office Supplies 1,518 6,466 2,300 2,300 2,292 2,300 Operating Supplies 65 3,086 1,200 1,200 1,179 1,200 Books, Subscriptions, etc ,000 1, ,000 Training and Education SUB-TOTAL 176, , , , , ,825 CAPITAL OUTLAY Land Building Improve Other Than Bldgs Machinery & Equipment ,000 30,000 30,000 10,000 SUB-TOTAL ,000 30,000 30,000 10,000 DEPARTMENTAL TOTAL $ 605,867 $ 885,906 $ 685,717 $ 700,404 $ 712,584 $ 697,172 % CHANGE COMPARED TO PREVIOUS YEAR 8.56% 46.22% % -0.46% NOTE: This is page 57 in the fiscal year 2014 Draft Budget Document (amounts are updated for Tentative Budget) 24

25 Building Department Fee Reduction Analysis 10% Reduction in Permit Fees (number of permits issued flat) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Beginning Fund Balance $ 616,856 $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 719,818 $ 574,820 $ 409,835 $ 213,493 Revenues Permits 585, , , , , , , , ,523 Licenses 26,423 48,486 28,050 38,931 35,012 35,012 35,012 35,012 35,012 Charges for Services 5,233 5,795 11,923 8,226 10,000 10,000 10,000 10,000 10,000 Fines & Forfeitures 37,526 34,969 29,549 33,041 30,000 30,000 30,000 30,000 30,000 Miscellaneous 2,921 10,703 14,726 9,220 9,362 8,638 6,898 4,918 2,562 Total Revenue 657, , , , , , , , ,098 Expenditures (a) Personnel Services 394, , , , , , , , ,091 (b) Operating Expenses 163, , , , , , , , ,257 (c) Capital Outlay ,000 10,000 10, Total Expenditures 558, , , , , , , , ,348 Total Appropriations 558, , , , , , , , ,348 Ending Fund Balance $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 719,818 $ 574,820 $ 409,835 $ 213,493 $ (15,757) (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ $(100,000) FEE REDUCTION ANALYSIS 10% FY13 FY14 FY15 FY16 FY17 FY18 Revenue Expenses Fund Balance BUILDING DEPARTMENT REVENUE BY SOURCE $900,000 $800,000 $700,000 $600,000 Miscellaneous $500,000 Fines & Forfeitures $400,000 Charges for Services $300,000 Licenses $200,000 Permits $100,000 $ FY13 FY14 FY15 FY16 FY17 FY18 25

26 Building Department Fee Reduction Analysis 20% Reduction in Permit Fees (number of permits issued flat) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Beginning Fund Balance $ 616,856 $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 696,464 $ 471,068 $ 224,720 $ (53,961) Revenues Permits 585, , , , , , , , ,405 Licenses 26,423 48,486 28,050 38,931 35,012 35,012 35,012 35,012 35,012 Charges for Services 5,233 5,795 11,923 8,226 10,000 10,000 10,000 10,000 10,000 Fines & Forfeitures 37,526 34,969 29,549 33,041 30,000 30,000 30,000 30,000 30,000 Miscellaneous 2,921 10,703 14,726 9,220 9,362 8,358 5,653 2,697 (648) Total Revenue 657, , , , , , , , ,770 Expenditures (a) Personnel Services 394, , , , , , , , ,091 (b) Operating Expenses 163, , , , , , , , ,257 (c) Capital Outlay ,000 10,000 10, Total Expenditures 558, , , , , , , , ,348 Total Appropriations 558, , , , , , , , ,348 Ending Fund Balance $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 696,464 $ 471,068 $ 224,720 $ (53,961) $ (366,540) (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ $(100,000) FEE REDUCTION ANALYSIS 20% FY13 FY14 FY15 FY16 FY17 FY18 Revenue Expenses Fund Balance BUILDING DEPARTMENT REVENUE BY SOURCE $900,000 $800,000 $700,000 $600,000 Miscellaneous $500,000 Fines & Forfeitures $400,000 Charges for Services $300,000 Licenses $200,000 Permits $100,000 $ FY13 FY14 FY15 FY16 FY17 FY18 26

27 Building Department Fee Reduction Analysis 30% Reduction in Permit Fees (number of permits issued flat) FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Actual Actual Actual Est. Actual Proposed Proposed Proposed Proposed Proposed Beginning Fund Balance $ 616,856 $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 673,110 $ 367,315 $ 39,604 $ (321,418) Revenues Permits 585, , , , , , , , ,287 Licenses 26,423 48,486 28,050 38,931 35,012 35,012 35,012 35,012 35,012 Charges for Services 5,233 5,795 11,923 8,226 10,000 10,000 10,000 10,000 10,000 Fines & Forfeitures 37,526 34,969 29,549 33,041 30,000 30,000 30,000 30,000 30,000 Miscellaneous 2,921 10,703 14,726 9,220 9,362 8,077 4, (3,857) Total Revenue 657, , , , , , , , ,443 Expenditures (a) Personnel Services 394, , , , , , , , ,091 (b) Operating Expenses 163, , , , , , , , ,257 (c) Capital Outlay ,000 10,000 10, Total Expenditures 558, , , , , , , , ,348 Total Appropriations 558, , , , , , , , ,348 Ending Fund Balance $ 716,037 $ 866,784 $ 768,319 $ 780,168 $ 673,110 $ 367,315 $ 39,604 $ (321,418) $ (717,323) (a) Includes FY14 increase for health insurance costs (b) Assumes 4% increase for payroll, health insurance, and pension contributions (c) Assumes 4% increase in operating expenses each year $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $ $(100,000) FEE REDUCTION ANALYSIS 30% FY13 FY14 FY15 FY16 FY17 FY18 Revenue Expenses Fund Balance BUILDING DEPARTMENT REVENUE BY SOURCE $900,000 $800,000 $700,000 $600,000 Miscellaneous $500,000 Fines & Forfeitures $400,000 Charges for Services $300,000 Licenses $200,000 Permits $100,000 $ FY13 FY14 FY15 FY16 FY17 FY18 27

28 Exhibit F Assumptions FY14 FY15 Forw ard FY19 Forw ard Sewer Actual and Projected Operating Results Last Updates by sae 8/28/2013 Sewer Fund Fee Analysis Salaries 2.5% 3.0% Benefits 10.6% 10.0% Pension Actuary Schedule thru FY % ESTIM ATED Operating Budget 2.0% CASH FLOWS ACTUAL Interest Earnings Budget 1.5% SRF,Bond and Other Fund Debt Payments Bond 450 (415,266.26) (416,116.26) (416,272.50) (420,710.00) (419,320.00) (417,070.00) (414,110.00) (420,420.00) (415,600.00) SRF 456 (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) (1,040,097.66) SRF 457 (354,954.56) (354,954.55) (354,954.56) (354,954.56) (354,954.55) (354,954.57) (354,954.56) (354,954.56) (354,954.55) (177,477.25) SRF 459 (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (537,113.12) (268,556.68) SRF 454 (358,133.69) (358,133.69) (358,133.69) (358,133.71) (358,133.71) (358,133.70) (358,133.70) (358,133.70) (358,133.71) (358,133.70) (358,133.70) (358,133.82) - - SRF 460 (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (492,730.82) (1,231,826.88) - - General Fund 458 (825,000.00) (275,000.00) (275,000.00) (275,000.00) (275,000.00) (275,000.00) (275,000.00) Proposed New Debt Reuse Storage (208,785.50) (250,542.60) (250,542.60) (250,542.60) (250,542.60) (250,542.60) Total (4,023,296.11) (3,474,146.10) (3,474,302.35) (3,478,739.87) (3,477,349.86) (3,475,099.87) (3,472,139.86) (3,203,449.86) (3,407,415.36) (2,856,095.15) (1,369,963.80) (1,840,503.30) (250,542.60) (250,542.60) AdValorem Taxes Fund Eligible for Voted Debt , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Adj to Actual 5, (15,626.29) 0.01 Total 949, , , , , , , , , , , , Ad Valorem Tax Balance Available to Repay 252, , , , , , , , (0.00) Advances for Early Debt Retirements Balance ow ed by Voted Debt for Advances (1,180,929.13) (971,665.09) (791,276.09) (610,887.10) (430,498.11) (250,109.12) (69,720.12) 0.00 (0.00) Debt Payments Not Eligible for Voter Debt 3,074, ,568, ,597, ,601, ,600, ,597, ,594, ,436, ,710, ,247, , ,482, , , Revenue Proposed Rate Increases 1.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Assmnt Rec/Payoffs/Prin & Int 1,105, , , , , , , , , , , , , , User Sew er Fees 5,747, ,891, ,067, ,249, ,437, ,630, ,829, ,034, ,245, ,462, ,686, ,917, ,154, ,399, Total User Fees & Assessment Rev 6,852, ,729, ,905, ,088, ,275, ,468, ,667, ,782, ,993, ,210, ,325, ,431, ,488, ,521, Other Operating Revenues Reuse Revenues 264, , , , , , , , , , , , , , Interest 75, , , , , , , , , , , , , , Misc/Wulfret Tow er Rental 275, , , , , , , , , , , , , , Total Other Operating Revenues 616, , , , , , , , , , , , , , Revenue Less Debt Service 4,393, ,694, ,821, ,996, ,195, ,382, ,616, ,901, ,848, ,546, ,961, ,598, ,933, ,011, Not Eligible for Voter Debt Expenditures (Operating and Capital Outlay) Total Expenses (Personnel & Operating) 4,233, ,476, ,586, ,712, ,838, ,973, ,116, ,265, ,421, ,584, ,755, ,934, ,122, ,319, Loan/Grant Needed for Nitrate Reduction Project 1,500, Capital Outlay, Renewal & Replacement 336, , , ,034, , ,564, , , , , , , , , Total Other Requirements 336, , , ,034, , , , , , , , , , , Restricted Cash Used for Debt Service , ,171, , Net Cash Flow (176,019.11) (66,301.79) (277,588.44) (750,948.11) 127, , (35,006.39) 101, , ,598, ,364, ,129, ,276, ,136, Cash Balance before Reserve Contribution 4,167, ,001, ,623, ,772, ,799, ,044, ,909, ,010, ,548, ,147, ,511, ,641, ,917, ,053, Annual Addition to Disaster Reserve 100, , , , , , Cumulative Unrestricted Cash Balance 4,067, ,901, ,523, ,672, ,699, ,944, ,909, ,010, ,548, ,147, ,511, ,641, ,917, ,053,

29 Revised 8/28/2013 sae Table 1 Projected Operating Results Summary 2012/ / / / / / / / / / / / / /26 Operating Revenue User Fee and Charge Revenue 5,747, ,891, ,067, ,249, ,437, ,630, ,829, ,034, ,245, ,462, ,686, ,917, ,154, ,399, Other Operating Revenues 616, , , , , , , , , , , , , , Total Operating Revenues 6,363, ,424, ,580, ,759, ,957, ,142, ,373, ,590, ,811, ,046, ,306, ,566, ,850, ,139, Operating Expenses 4,233, ,476, ,586, ,712, ,838, ,973, ,116, ,265, ,421, ,584, ,755, ,934, ,122, ,319, Net Revenues 2,130, ,948, ,993, ,046, ,118, ,168, ,256, ,324, ,389, ,461, ,551, ,632, ,728, ,819, Debt Service - Parity 415, , , , , , , , , Balance After Debt Service - Parity 1,714, ,531, ,577, ,626, ,699, ,751, ,842, ,904, ,973, ,461, ,551, ,632, ,728, ,819, Expansion Projects Revenues Available 2,054, ,744, ,715, ,715, ,715, ,715, ,715, ,514, ,444, ,356, ,024, , , , Less 10% of Parity Debt 41, , , , , , , , , Net Expansion Projects Revenues Available 2,012, ,702, ,673, ,673, ,673, ,673, ,673, ,472, ,403, ,356, ,024, , , , Indirect Costs 396, , , , , , , , , , , , , , Available for Debt Service - Non-Parity 4,124, ,631, ,656, ,712, ,793, ,854, ,954, ,823, ,833, ,282, ,050, ,988, ,555, ,445, Debt Service - Non-Parity 2,783, ,783, ,783, ,783, ,783, ,783, ,783, ,783, ,991, ,856, ,369, ,840, , , Balance after Debt Service - Non-Parity 1,341, , , , ,010, ,071, ,171, ,040, , ,426, ,680, ,148, ,304, ,194, Other Requirements 1,261, , , ,409, , , , , (111,417.63) (636,622.11) (158,988.83) 535, , , Net Operating Balance 79, , (14,450.69) (480,159.11) 406, , , , , ,063, ,839, ,613, ,769, ,639, (Excludes indirect costs and includes 10% parity debt adjustment) COVERAGE Series 2003 Refunding Bonds Debt Coverage Ratio Projected N/A N/A N/A N/A N/A Required N/A N/A N/A N/A N/A SRF Loans Debt Coverage Ratio Projected Required Additional Funds Needed for Parity

30 Exhibit G Recreation Department Subject: Recommendation for Revision of Fees Prepared By: Andrea Miller, Recreation Director The intent of this recommendation is to realign membership fees to enhance cost recovery. The last time an across the board change was made to membership fees was in Please see below for a chart showing the historical breakdown of membership feee changes since the opening of the Sanibel Recreation Center in 2007, as well as a recommendation for miscellaneous fees. History of Recreation Department Fee Changes Resident Individual Daily Weekly Six Month Annual Family Daily Weekly Six Month Annual $3.00 $15.00 $60.00 $ $5.00 $25.00 $ $ $3.50 $17.00 $65.00 $ $5.50 $27.00 $ $ *Upgrade from Individual to Family Membership w/ purchase of After School Program $ *Proposed $4.00 $ $ $ $6.00 $ $ $ (Continued next page) 30

31 On Island Employee Individual History of Recreation Department Fee Changes (Continued) *Proposed Daily $4.00 $4.50 $6.00 Weekly $20.00 $23.00 $30.00 Six Month $90.00 $ $ Annual $ $ $ Family Daily $7.00 $8.00 $9.00 Weekly $35.00 $40.00 $50.00 Six Month $ $ $ Annual $ $ $ *Upgrade from Individual to Family Membership w/ purchase of After School Program Visitor Individual $75.00 Daily $6.00 $12.00 No Change Weekly $25.00 $45.00 $50.00 No Change Six Month $ $ No Change Annual $ $ No Change Family Daily $10.00 $20.00 No Change Weekly $50.00 $95.00 $ No Change Six Month $ $ No Change Annual $ $ No Change Member Guest Individual Daily n/a $3.50 $5.00 $7.00 Weekly n/a $17.00 $20.00 Family Daily n/a $5.50 $7.00 $9.00 Weekly n/a $27.00 $30.00 Miscellaneous Fees Shipping Fee (resale items) $5.95 $8.00 Convenience Fee (group ticket sales) $

32 Exhibit H Audio/Video Streaming for MacKenzie Hall Project: Prepared By: Audio/Video Stream and Agenda Automation Pamela Smith, City Clerk Bert Smith, Information Services Director The City Clerk s office and the IT Department were tasked with the assignment to identify potential options for live audio streaming City Council meetings. City Council directed staff to find a product that would give the public easy access to City Council meeting audio. Current Operation Agenda information is gathered by the City Clerk s office from Department Directors. The material is assembled into a packet and bookmarked for Council s review on the ipad, at which time an IT staff member prepares a link for City Council, which in turn is ed by the City Clerk. At that time, an IT staff member uses the packet material developed by the City Clerk to post the agenda to City s website and s to City s subscriber database. This process takes approximately 35 hours. Alternatives Five different products have been reviewed. Attached is a matrix which summarizes the features of each product. Enhance the process of gathering agenda packet information in a better automated work flow Enhance staff s capability to reduce time in releasing the agenda packet Significantly reduce time to post the packet to the City website and to interested parties Provide time stamping for City Council minutes to allow easy access for the public in locating the audio for any agenda item Provide immediate access to audio upon completion of City Council meetings Ability to use software for all city meetings including Planning Commission, Pension Board and Committee meetings To work within one framework for submission of all Council material 32